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The Multiclass Classification Performance (MCP) curve is an innovative method to visualize the performance of a classifier for multiclass datasets. On the other hand, the Imbalanced Multiclass Classification Performance (IMCP) curve is a novel approach to visualizing classifier performance on multiclass datasets that exhibit class imbalance, i.e. the proportions of (two or more) class labels are unequal. We have developed an open-source Python package that encompasses the functionality required to calculate and visualize these two novel classification performance measures, along with providing the calculation of the area under the curves. The MCP and IMCP curves offer advantages over the traditional ROC (Receiver Operating Characteristic) curve when dealing with multiclass and imbalanced datasets, respectively. They provide more informative insights into classifier behavior, especially in scenarios involving multiple classes or uneven class distribution.

Abstract The evaluation of diagnostic systems is pivotal for ensuring the deployment of high-quality solutions, especially given the pronounced context-sensitivity of certain systems, particularly in fields such as biomedicine. Of notable importance are predictive models where the target variable can encompass multiple values (multiclass), especially when these classes exhibit substantial frequency disparities (imbalance). In this study, we introduce the Imbalanced Multiclass Classification Performance (IMCP) curve, specifically designed for multiclass datasets (unlike the ROC curve), and characterized by its resilience to class distribution variations (in contrast to accuracy or F $$_\beta$$ β -score). Moreover, the IMCP curve facilitates individual performance assessment for each class within the diagnostic system, shedding light on the confidence associated with each prediction—an aspect of particular significance in medical diagnosis. Empirical experiments conducted with real-world data in a multiclass context (involving 35 types of tumors) featuring a high level of imbalance demonstrate that both the IMCP curve and the area under the IMCP curve serve as excellent indicators of classification quality.

A bicluster consists of a subset of rows and columns of a given matrix, whose intersection defines the region (bicluster) of values of precisely defined condition. Through the decades, a variety of biclustering techniques have been successfully developed. Recently, it was proved that many possible patterns defined in two-dimensional data could be found with the application of Boolean reasoning. The provided theorems showed that any existing pattern in the data could be unequivocally encoded as an implicant of a proper Boolean function. Moreover, a prime implicant of that function encoded the inclusion-maximal (non-extendable) pattern. On the other hand, the definition of some two-dimensional patterns may be easily extended to three-dimensional patterns (triclusters) as well as to any number of dimensions (n-clusters). This paper presents a new approach for searching for three- and higher-dimensional simple patterns in continuous data with Boolean reasoning. Providing the definition of the Boolean function for this tasks, it is shown that the similar correspondence—implicants encode patterns, and prime implicants encode inclusion-maximal patterns—has a strong mathematical background: the proofs of appropriate theorems are also presented in this paper.

This paper presents a generic component for Analytic Hierarchy Process (AHP)-based decision support in risk management. The component was originally dedicated to railway transportation issues; however, its generality enabled it to extend its functionality for other domains too. To show the generality of the module and possibility of its application in other domains, an environmental case was run. Its goal was to select methods for planning the post-mining heap revitalization process, especially decision-making focusing on the selection of the most advantageous revitalization option on the basis of the Analytic Hierarchy Process and different, non-financial factors, e.g., social, environmental, technological, political, etc. Taking into account expert responses, the suggested solution was related to energy production.

There are several goals of the two-dimensional data analysis: one may be interested in searching for groups of similar objects (clustering), another one may be focused on searching for some dependencies between a specified one and other variables (classification, regression, associate rules induction), and finally, some may be interested in serching for well-defined patterns in the data called biclusters. It was already proved that there exists a mathematically proven symmetry between some patterns in the matrix and implicants of data-defined Boolean function. This paper provides the new look for a specific pattern search—the pattern named the δ-shifting pattern. The shifting pattern is interesting, as it accounts for constant fluctuations in data, i.e., it captures situations in which all the values in the pattern move up or down for one dimension, maintaining the range amplitude for all the dimensions. Such a behavior is very common in real data, e.g., in the analysis of gene expression data. In such a domain, a subset of genes might go up or down for a subset of patients or experimental conditions, identifying functionally coherent categories. A δ-shifting pattern meets the necessity of shifting pattern induction together with the bias of the real values acquisition where the original shifts may be disturbed with some outer conditions. Experiments with a real dataset show the potential of our approach at finding biclusters with δ-shifting patterns, providing excellent performance. It was possible to find the 12×9 pattern in the 112×9 input data with MSR=0.00653. The experiments also revealed that δ-shifting patterns are quite difficult to be found by some well-known methods of biclustering, as these are not designed to focus on shifting patterns—results comparable due to MSR had much more variability (in terms of δ) than patterns found with Boolean reasoning.

Abstract Background Most plants encounter water stress at one or more different stages of their life cycle. The maintenance of genetic stability is the integral component of desiccation tolerance that defines the storage ability and long-term survival of seeds. Embryonic axes of desiccation-sensitive recalcitrant seeds of Acer pseudoplatnus L. were used to investigate the genotoxic effect of desiccation. Alkaline single-cell gel electrophoresis (comet assay) methodology was optimized and used to provide unique insights into the onset and repair of DNA strand breaks and 8-oxo-7,8-dihydroguanine (8-oxoG) formation during progressive steps of desiccation and rehydration. Results The loss of DNA integrity and impairment of damage repair were significant predictors of the viability of embryonic axes. In contrast to the comet assay, automated electrophoresis failed to detect changes in DNA integrity resulting from desiccation. Notably, no significant correlation was observed between hydroxyl radical (٠OH) production and 8-oxoG formation, although the former is regarded to play a major role in guanine oxidation. Conclusions The high-throughput comet assay represents a sensitive tool for monitoring discrete changes in DNA integrity and assessing the viability status in plant germplasm processed for long-term storage.

Quality of predictive models is a critical factor. Many evaluation measures have been proposed for binary and multi–class datasets. However, less attention has been paid to graphical representation of the classification performance, where the ROC curve is extensively used for binary datasets but there is no standard method accepted by the scientific community for multi–class datasets. In this work, a multi–class classification performance (MCP) curve based on the Hellinger distance between true and prediction probabilities of the classifier is introduced. The MCP curve shows the classification performance, contributes to highlight the low or high confidence on correct predictions, and quantifies the quality by means of the area under the curve.

The liability of Member States for damages caused by the issuance of a judicial decision in breach of EU law has been shaped in the jurisprudence of the CJEU, as a mechanism to ensure effective legal protection of EU citizens. Its primary purpose is to ensure that in a situation where a court of a Member State causes damage to a citizen by violating EU laws by its ruling, the citizen has a legal remedy to obtain compensation for such a violation. Based on the principle of procedural autonomy of the Member States, such claims can be asserted on the grounds of national procedural rules under the substantive legal grounds laid down by the CJEU in its case law. Research conducted by the authors of the article indicates that despite more than 18 years of Poland’s presence in the European Union, it is extremely difficult to find rulings on liability for damages for breach of EU law by Polish courts. It seems that such a state of affairs may be caused by ambiguities and interpretative doubts that arise on the grounds of Polish procedure in the case of claims for damages for breach of EU law by the courts. Both in the doctrine and case law there are far-reaching divergences as to whether the pre-judgment provided for in the Polish Civil Code should apply to claims for breach of EU law, and if so, when it should be applied. These doubts are reflected in the scant judicial case law on the issue in question. It seems that the indicated procedural doubts and lack of clarity as to the proper procedure in pursuing such claims may deter parties from more frequent initiation of proceedings to obtain compensation for breach of EU law by a national courts in the Polish context.

To date, the use of liquid nitrogen (LN) in plant gene banks is relatively limited. Globally, in 2021, approximately 10,000 accessions were cryopreserved, and their explants were derived from in vitro plants. In Europe, out of 500 banks, only 20 use cryogenic temperatures to store plant germplasms. The implementation of seven conservation projects in Poland starting in the 1990s meant that the gene banking system in this country began to gradually develop. Plant gene bank is mainly based on the collection of seeds and makes little use of plant tissues, including those from in vitro culture. From the point of view of systematics, plant material belonging to spermatophytes dominates in Polish gene banks, while spore plants are rarely represented. This review represents the first summary of gene cryobank activities and resources in Poland. It contains a brief overview of the ex situ plant protection programs aimed at the use of LN and presents the characteristics of four existing gene cryobanks in this country. Special attention is devoted to the presentation of studies on the cryopreservation of seeds, as well as of plant tissues, such as embryonic axes and plumules of trees, and fern gametophytes, that make a permanent contribution to gene bank resources.

This Special Issue contains 2 reviews and 17 research papers related to the following topics:Time series forecasting [1,2,3,4,5];Image analysis [6];Medical applications [7,8];Knowledge graph analysis [9,10];Cybersecurity [11,12,13];Traffic analysis [14,15];Agriculture [16];Environmental data analysis [...]

The American model of medical malpractice liability has been the subject of lively public and scientific debate for years. This system is characterized by a large number of lawsuits against doctors and very high damages awarded in such cases. In turn, these phenomena contribute to the occurrence of so-called medical malpractice crisis. It seems that an important place in the proper understanding of the American model of physicians’ liability for medical malpractice may be the historical analysis of legal norms regulating this matter. The text claims that the modern specificity of the system of liability for medical malpractice is closely related to the development of American law in its formative period in the nineteenth century. The article indicates four features of the legal system developed at that time, which today are identified as responsible for a large number of lawsuits and high compensation in malpractice trials. These include, in particular, linking medical liability to the tort law regime, domination of the civil law dimension of liability for medical errors, the role of the jury in lawsuits for medical malpractice, and the method of remuneration of attorneys in such cases. * The article was prepared thanks to the funds that the author received to prepare a doctoral dissertation on the development of medical malpractice liability in the United States of America from the National Science Center as part of financing a doctoral scholarship on the basis of decision number DEC-2015/16/T/HS5/00432.

The conservation of the genetic resources of old trees is crucial to their ecological role but is extremely difficult, especially for oak species (Quercus spp.) displaying recalcitrance in seed and vegetative propagation methods. Our study aimed to assess the regenerative potential of Quercus robur trees of different ages (up to 800 years) during micropropagation. We also aimed to determine how in vitro conditions can influence in vitro regeneration responses. Lignified branches collected from 67 selected trees were cultivated ex vitro in culture pots at 25 °C to obtain epicormic shoots (explant sources). The explants were cultivated on an agar medium supplemented with 0.8 mg L−1 6-benzylaminopurine (BAP) for at least 21 months. In a second experiment, two different shoot multiplication conditions (temporary immersion—RITA® bioreactor and agar medium) and two culture medium formulations (Woody Plant Medium and modified Quoirin and Lepoivre medium) were tested. The results showed that the mean length of the epicormic shoots obtained in a pot culture was a function of donor age and was similar among the group of younger trees (ca. 20–200 years), and varied between older trees (ca. 300–800 years). The efficiency of in vitro shoot multiplication strictly depended on the genotype. A sustainable in vitro culture (defined as survival after 6 months) was only possible for half of the tested old donor trees, even when they survived the first month of in vitro growth. A continuous monthly increase in the number of in vitro cultured shoots was reported in younger oaks and in some old oaks. We found a significant effect of the culture system and the macro- and micronutrient composition on in vitro shoot growth. This is the first report demonstrating that the in vitro culture can be successfully applied to the propagation of even 800-year-old pedunculate oak trees.

It seems to be a truism to say that we should pay more and more attention to network traffic safety. Such a goal may be achieved with many different approaches. In this paper, we put our attention on the increase in network traffic safety based on the continuous monitoring of network traffic statistics and detecting possible anomalies in the network traffic description. The developed solution, called the anomaly detection module, is mostly dedicated to public institutions as the additional component of the network security services. Despite the use of well-known anomaly detection methods, the novelty of the module is based on providing an exhaustive strategy of selecting the best combination of models as well as tuning the models in a much faster offline mode. It is worth emphasizing that combined models were able to achieve 100% balanced accuracy level of specific attack detection.

Seeds are the most commonly used source of storage material to preserve the genetic diversity of plants. However, prior to the deposition of seeds in gene banks, several questions need to be addressed. Here, we illustrate the scheme that can be used to ensure that the most optimal conditions are identified to enable the long-term storage of seeds. The main questions that need to be answered pertain to the production of viable seeds by plants, the availability of proper protocols for dormancy alleviation and germination, seed tolerance to desiccation and cold storage at −20 °C. Finally, it is very important to fully understand the capability or lack thereof for seeds or their explants to tolerate cryogenic conditions. The proper storage regimes for orthodox, intermediate and recalcitrant seeds are discussed.

The aim of the article is a review of the musical output characterised as the “hippie one” in the context of its contemporary cognitive values. The retrospective of the bands, performers and pieces of music was preceded by a short description of the american and polish hippie movement of the sixties and the seventies of the 20th century. The review of the selected examples of the musical creativity of that period was conducted paying special attention to their musical, textual, visual (album covers, stage performances) values, also quoting creators` profiles as well as the socio-cultural background of the epoch. In the conclusion the author made an attempt at shifting the distinguished values of the hippie music onto the educational ground with references to the contemporary artistic, civic education, as well as – critical pedagogy or didactics of creativity.

The paper presents an original approach to device location detection in a building. The new method is based on a map of individual interiors, drawn up based on the measurements of the strength of wireless network signals for each building venue. The device is initially assigned to all venues whose descriptions sufficiently correspond with the current measurements taken by the device. A fuzzy assignment level for each of the potentially considered venues depends on the difference between the averaged network strengths for the venue and the signal strengths currently measured with the device for localization purposes. Ultimately, the device is assigned to the venue with the highest level of assignment.

This article provides an overview of the most important aspects around the detecting and reporting of genotoxic impurities in the pharmaceutical industry. It focuses on relevant regulatory, toxicological, and pharmaceutical considerations. In this regard, the concept of Threshold of Toxicological Concern is explained and the most common genotoxic impurities are described. Furthermore, toxicological methods for genotoxic impurities screening are presented. Finally, the article emphasises several issues regarding further development.

Ex situ preservation of genetic resources is an essential strategy for the conservation of plant biodiversity. In this regard, seed storage is the most convenient and efficient way of preserving germplasm for future plant breeding efforts. A better understanding of the molecular changes that occur during seed desiccation and aging is necessary to improve conservation protocols, as well as real-time methods for monitoring seed quality. In the present study, we assessed changes in the level of genomic 5-methylcytosine (5mC) in seeds of Populus nigra L. by 2D-TLC. Epigenetic changes were characterized in response to several seed storage regimes. Our results demonstrate that P. nigra seeds represent an intermediate type of post-harvest behavior, falling between recalcitrant and orthodox seeds. This was also true for the epigenetic response of P. nigra seeds to external factors. A crucial question is whether aging in seeds is initiated by a decline in the level of 5mC, or if epigenetic changes induce a process that leads to deterioration. In our study, we demonstrate for the first time that 5mC levels decrease during storage and that the decline can be detected before any changes in seed germination are evident. Once P. nigra seeds reached an 8–10% reduction in the level of 5mC, a substantial decrease in germination occurred. The decline in the level of 5mC appears to be a critical parameter underlying the rapid deterioration of intermediate seeds. Thus, the measurement of 5mC can be a fast, real-time method for assessing asymptomatic aging in stored seeds.

Modifications of DNA nucleobases are present in all forms of life. The purpose of these modifications in eukaryotic cells, however, is not always clear. Although the role of 5-methylcytosine (m5C) in epigenetic regulation and the maintenance of stability in plant genomes is becoming better understood, knowledge pertaining to the origin and function of oxidized nucleobases is still scarce. The formation of 5-hydroxymetylcytosine (hm5C) in plant genomes is especially debatable. DNA modifications, functioning as regulatory factors or serving as DNA injury markers, may have an effect on DNA structure and the interaction of genomic DNA with proteins. Thus, these modifications can influence plant development and adaptation to environmental stress. Here, for the first time, the changes in DNA global levels of m5C, hm5C, and 8-oxo-7,8-dihydroguanine (8-oxoG) measured by ELISA have been documented in recalcitrant embryonic axes subjected to desiccation and accelerated aging. We demonstrated that tissue desiccation induces a similar trend in changes in the global level of hm5C and 8-oxoG, which may suggest that they both originate from the activity of reactive oxygen species (ROS). Our study supports the premise that m5C can serve as a marker of plant tissue viability whereas oxidized nucleobases, although indicating a cellular redox state, cannot.

In this paper, the problem of the identification of undesirable events is discussed. Such events can be poorly represented in the historical data, and it is predominantly impossible to learn from past examples. The discussed issue is considered in the work in the context of two use cases in which vibration and temperature measurements collected by wireless sensors are analysed. These use cases include crushers at a coal-fired power plant and gantries in a steelworks converter. The awareness, resulting from the cooperation with industry, of the need for a system that works in cold start conditions and does not flood the machine operator with alarms was the motivation for proposing a new predictive maintenance method. The proposed solution is based on the methods of outlier identification. These methods are applied to the collected data that was transformed into a multidimensional feature vector. The novelty of the proposed solution stems from the creation of a methodology for the reduction of false positive alarms, which was applied to a system identifying undesirable events. This methodology is based on the adaptation of the system to the analysed data, the interaction with the dispatcher, and the use of the XAI (eXplainable Artificial Intelligence) method. The experiments performed on several data sets showed that the proposed method reduced false alarms by 90.25% on average in relation to the performance of the stand-alone outlier detection method. The obtained results allowed for the implementation of the developed method to a system operating in a real industrial facility. The conducted research may be valuable for systems with a cold start problem where frequent alarms can lead to discouragement and disregard for the system by the user.

W 2018 roku Katedra Rachunkowości Wydziału Zarządzania Uniwersytetu Łódzkiego będzie obchodzić 70-lecie swojego istnienia pt. Ludzie i ich dokonania. Z tej okazji w dniu 12.10.2017 roku w Pałacu A. Biedermanna w Łodzi odbyła się inauguracja obchodów jubileuszowych, która stała się okazją do przypomnienia początków i kolejnych etapów jej rozwoju. Niniejsze opracowanie zawiera krótki rys historyczny dotyczący najważniejszych sfer działalności naukowej, dydaktycznej i współpracy z prakty- ką, na przestrzeni całego okresu jej funkcjonowania. Przypomniano kluczowe postacie, które przyczyniły się do powstania, rozwoju i sukcesów Katedry. Ponadto przedstawiona w nim została relacja z przebiegu tego wydarzenia, w której przywołano główne wątki z wystąpień zaproszonych gości. W inauguracji obchodów jubileuszowych Katedry wzięło udział ponad 50 osób.

Celem artykułu jest analiza stosowanych w jednostkach sprawozdawczych zasad identyfikacji, pomiaru i ujmowania utraty wartości operacyjnych aktywów trwałych, w tym definiowania i pomiaru ich wartości ekonomicznej oraz jej determinant, a także jakości odnośnych informacji ujawnianych w sprawozdaniach finansowych spółek publicznych za rok 2014. Aby zrealizować ten cel, autorzy przeprowadzili analizę ujawnień dokonywanych w jednostkowych sprawozdaniach finansowych przez spółki publiczne notowa- ne na Giełdzie Papierów Wartościowych w Warszawie (GPW), wchodzące w skład indeksu WIG 20 i sWIG 80. Przedmiotem badania były ujawnienia dotyczące determinant oszacowania wartości ekono- micznej operacyjnych aktywów trwałych na potrzeby przeprowadzenia testu na utratę ich wartości zgod- nie z postanowieniami MSR nr 36.

The objective of the paper is analysis of the methods of identifying, measuring and recognizing the oper-ating fixed assets impairment, alongside with defining and measurement of operating fixed assets economic value and its determinants as well as the quality of this information disclosed in financial state-ments as of 2014. The research was conducted on the basis of annual financial statements of companieslisted on Warsaw Stock Exchange that are included in stock indices WIG 20 and sWIG 80. The research was focused on disclosures of determinants used by companies to estimate the economic value of operat-ing fixed assets for the purposes of impairment test performed according to IAS 36.

Polyether ionophore salinomycin (SAL) and its semi-synthetic derivatives are recognized as very promising anticancer drug candidates due to their activity against various types of cancer cells, including multidrug-resistant populations. Ovarian cancer is the deadliest among gynecologic malignancies, which is connected with the development of chemoresistant forms of the disease in over 70% of patients after initial treatment regimen. Thus, we decided to examine the anticancer properties of SAL and selected SAL derivatives against a series of drug-sensitive (A2780, SK-OV-3) and derived drug-resistant (A2780 CDDP, SK-OV-3 CDDP) ovarian cancer cell lines. Although SAL analogs showed less promising IC50 values than SAL, they were identified as the antitumor agents that significantly overcome the resistance to platinum-based drugs in ovarian cancer, more potent than unmodified SAL and commonly used anticancer drugs—5-fluorouracil, gemcitabine, and cisplatin. Moreover, when compared with SAL used alone, our experiments proved for the first time increased selectivity of SAL-based dual therapy with 5-fluorouracil or gemcitabine, especially towards A2780 cell line. Looking closer at the results, SAL acted synergistically with 5-fluorouracil towards the drug-resistant A2780 cell line. Our results suggest that combinations of SAL with other antineoplastics may become a new therapeutic option for patients with ovarian cancer.

Malignant gliomas represent the most devastating group of brain tumors in adults, among which glioblastoma multiforme (GBM) exhibits the highest malignancy rate. Despite combined modality treatment, GBM recurs and is invariably fatal. A further insight into the molecular background of gliomagenesis is required to improve patient outcomes. The primary aim of this study was to gain broad information on the miRNA expression pattern in malignant gliomas, mainly GBM. We investigated the global miRNA profile of malignant glioma tissues with miRNA microarrays, deep sequencing and meta‐analysis. We selected miRNAs that were most frequently deregulated in glioblastoma tissues, as well as in peritumoral areas, in comparison with normal human brain. We identified candidate miRNAs associated with the progression from glioma grade III to glioma grade IV. The meta‐analysis of miRNA profiling studies in GBM tissues summarizes the past and recent advances in the investigation of the miRNA signature in GBM versus noncancerous human brain and provides a comprehensive overview. We propose a list of 35 miRNAs whose expression is most frequently deregulated in GBM patients and of 30 miRNA candidates recognized as novel GBM biomarkers.

Ways to make the public sector more effective and efficient have been vigorously discussed for more than thirty years by practitioners and researchers all over the world. Public sector reforms drawing on the paradigm of an entrepreneurial and market style of management are called New Public Management (NPM). However if the concept of managing public sector entities according to the best management practices in the private sector is to be implemented and used effectively, the necessary management-aid tools must be introduced. This particularly applies to the public sector’s accounting system oriented to external reporting, to which needs to be added a management accounting subsystem with cost accounting and budgeting based on responsibility accounting and a measurement, evaluation, and performance reporting subsystem. The main research objectives of this article are the following: - to identify the management accounting methods and tools currently used by the managers of sampled local government entities (LGEs); - to identify the information needs of the LGEs’ managers and personnel related to the implementation and application of a management accounting system, and to find out what accounting methods and tools they would like to have at their disposal to improve management processes; - to evaluate the usefulness, adequacy and effectiveness of performance measurement systems used in LGEs. This article fits into the scope of world research on the implementations of the NPM concept and uses New Institutional Economy to better understand the implementation of management accounting in the public sector.

The necessity to reduce CO2 emission in the environment has encouraged people to search for solutions for its safe capture and storage. Known methods for carbon dioxide mineral sequestration are based primarily on the use of its binding reaction with metal oxides, mainly earth metals. Increasingly important, due to the availability and price, are processes based on the suspension of various wastes such as fly ash, cement dust or furnace slag. Due to the complexity of the mineral sequestration of CO2 in water-waste suspensions, an important issue is to determine the reaction mechanisms. This applies mainly to the initial period of the transformation phase of mineral wastes, and consequently with the occurrence of a number of transition states of ionic equilibria. The mechanisms and reaction rates in the various stages of the process of CO2 mineral sequestration in heterogeneous systems containing selected wastes are defined herein. This paper presents a method of modeling kinetics of this type of process, developed on the basis of the results of the absorption of CO2 thanks to the aqueous suspension of fly ash and cement dust. This allowed for the transfer of obtained experimental results into the mathematical formula, using the invariant function method, used to describe the processes.

Autorzy artykułu wskazują na istotę i rosnące znaczenie informacji prospektywnych we współczesnych systemach sprawozdawczości finansowej opartej na MSSF. Ewolucja dokonująca się w sprawozdawczości finansowej, pod wpływem harmonizacji zasad rachunkowości wskutek ciągle zmieniających się MSSF, została przedstawiona na tle zmian dokonujących się w otoczeniu, w celach i w systemach zarządzania (orientacja strategiczna, wartość przedsiębiorstwa), jak również w systemach strategicznej rachunkowości zarządczej. Na podstawie szerokiego kontekstu analizy autorzy stawiają wniosek, że koncepcja wartości (przedsiębiorstwa) stanowi istotny element systemu pomiaru i wyceny w systemie sprawozdawczości finansowej. Tworzy ona także spójną podstawę dla integracji rachunkowości zarządczej i rachunkowości finansowej w jeden system zapewniający użyteczne informacje zarówno dla użytkowników zewnętrznych, jak i wewnętrznych, których łączy wspólny cel – maksymalizacja wartości. Uwarunkowania tworzenia systemu sprawozdawczości opartego na informacjach prospektywnych, zorientowanego na wartość, jak również stopień dostosowania przedsiębiorstw do jego wdrożenia pokazano na przykładzie praktycznej realizacji postanowień MSR 36.

The effects of storage and deep desiccation on structural changes of DNA in orthodox seeds are poorly characterized. In this study we analyzed the 5-methylcytosine (m(5)C) global content of DNA isolated from seeds of common pear (Pyrus communis L.) that had been subjected to extreme desiccation, and the seedlings derived from these seeds. Germination and seedling emergence tests were applied to determine seed viability after their desiccation. In parallel, analysis of the global content of m(5)C in dried seeds and DNA of seedlings obtained from such seeds was performed with a 2D TLC method. Desiccation of fresh seeds to 5.3% moisture content (mc) resulted in a slight reduction of DNA methylation, whereas severe desiccation down to 2-3% mc increased DNA methylation. Strong desiccation of seeds resulted in the subsequent generation of seedlings of shorter height. A 1-year period of seed storage induced a significant increase in the level of DNA methylation in seeds. It is possible that alterations in the m(5)C content of DNA in strongly desiccated pear seeds reflect a reaction of desiccation-tolerant (orthodox) seeds to severe desiccation. Epigenetic changes were observed not only in severely desiccated seeds but also in 3-month old seedlings obtained from these seeds. With regard to seed storage practices, epigenetic assessment could be used by gene banks for early detection of structural changes in the DNA of stored seeds.

Despite a substantial progress in diagnosis and therapy, acute myocardial infarction (MI) is a major cause of mortality in the general population. A novel insight into the pathophysiology of myocardial infarction obtained by studying gene expression should help to discover novel biomarkers of MI and to suggest novel strategies of therapy. The aim of our study was to establish gene expression patterns in leukocytes from acute myocardial infarction patients.Twenty-eight patients with ST-segment elevation myocardial infarction (STEMI) were included. The blood was collected on the 1(st) day of myocardial infarction, after 4-6 days, and after 6 months. Control group comprised 14 patients with stable coronary artery disease, without history of myocardial infarction. Gene expression analysis was performed with Affymetrix Human Gene 1.0 ST microarrays and GCS3000 TG system. Lists of genes showing altered expression levels (fold change >1.5, p