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Background: Socio-economic changes prompt companies to disclose their sustainable development activities in the reporting, showing that they balance three capitals—economic, environmental, and social. On the other hand, while formulating strategies and goals, they consider the company’s widely understood environment, where its stakeholders are essential. As a result, the transparency and usefulness of the reported information are limited. Methods: The study employed financial statements’ content analysis and a statistical method (rank Spearman correlation, Shapiro–Wilk test). The percentage of change in critical areas for reporting transparency on financial assets was analyzed, before and during the SARS-CoV-2 pandemic. Results: The research indicated that the identified critical reporting areas concerning financial assets showed a greater value change during the pandemic. Correlations between the accounting value of the company and the same critical reporting areas were significant. Conclusion: It has been shown that larger companies can use more accounting policy instruments; therefore, the reporting transparency on financial assets is potentially lower for these companies. The transparency of the surveyed corporate reports during the pandemic was lower.

Innowacje odgrywają w budownictwie bardzo istotną rolę, a w dzisiejszym świecie najważniejsze są te, które mają na celu ograniczenie zużycia energii. Zmniejszenie zużycia energii w budynkach jest istotne, ponieważ w Unii Europejskiej ta część stanowi aż 40% zużywanej energii, ponadto budynki są odpowiedzialne za emitowanie 35% gazów cieplarnianych. Żeby zmniejszyć tę emisję, należy poprawić efektywność energetyczną budynków. Ztego właśnie powodu powstała idea budynków pasywnych, których zapotrzebowanie energetyczne wynosi maksymalnie tylko 15 kWh/m2/rok

The growth of research and development is a major driver of innovation in economies. Because the authorities of both EU and Poland fully recognize the importance of R&D, the question of their development has been addressed in the Europe 2020 strategy, as a consequence of which also Poland adopted the “Plan for Responsible Development”. R&D can be funded not only from direct increases in public expenditures, but also through the use of tax preferences aimed at the implementation of this objective. This paper investigates the scale and method of conducting R&D activity in enterprises, identifies changes in R&D expenditures in the context of the objectives set by the Europe 2020 strategy and discusses the principle, scale and significance of the income tax credit on R&D expenditures of enterprises.

Introduction Urologists are commonly facing the dilemma of elevating prostate-specific antigen (PSA) levels despite a series of negative prostate biopsy results. Although fusion biopsies are being used increasingly, they are not available in many centers. We evaluated the prostate cancer detection rate using transperineal magnetic resonance imaging (MRI) template-guided cognitive biopsy. Material and methods Twenty-two patients with a suspicious lesion on MRI were enrolled into this study and underwent a repeated biopsy. All procedures were done under anesthesia and with antibiotic prophylaxis. Brachytherapy template was applied in each case. Results The median age, PSA and prostate volume were 67 years, 9.2 ng/ml, and 65 ml, respectively. The average number of biopsy cores was 24. Nine patients (41%) were diagnosed with prostate cancer. The grade distribution was Gleason score 7 for 5 patients, and Gleason score 6 for 4 patients. No major complications occurred. Conclusions Transperineal MRI template-guided cognitive prostate biopsy appears to be a safe procedure, which helps to detect significant cancer. The biopsy-associated adverse events are negligible.

Introduction Preserving continence in patients who underwent radical prostatectomy is of utmost importance. Therefore, modification of surgical technique that would contribute to the regaining of continence with a shortest possible delay after the procedure and adequate evaluation of chances of continence recovery should be considered. Material and methods A PubMed database search was performed to review the current literature concerning the physiology and anatomy of sphincter mechanisms, perioperative risk factors, the effects of surgical techniques on post-prostatectomy continence and post-operative management. Results Modifications of surgical approach with an aim to minimize damage to the sphincter complex, maintenance of maximal urethral length to enable safe anastomosis, and the reconstruction of the urethral support system appears necessary. The patient should also be informed about the chances of regaining continence after surgery. Conclusions There is a need to develop a predictive model to stratify patients according to risk of incontinence and implement adequate action to minimize those risks including preoperative pelvic floor muscle training and/or surgical technique modification.

Income tax is one of international capital group risk factors due to different technical solutions in use. The authors point out this aspect of international capital group tax risk which arises from double taxation of domestic and foreign incomes in different tax jurisdictions, including risk arising from transfer prices between related companies. The aim of the paper is to point out significant features of tax risk linked with double taxation of income as well as to present model solutions to this problem. The deliberations were enclosed to solutions in terms of international capital group incomes from primary operational activity.

Taxes harmonization in European Union is highly related to the concept of single European market, especially to entrepreneurship freedom, the realisation of which is under influence of corporate tax harmonisation problem. The aim of the paper is to present and assess the activities undertaken in order to harmonise corporate income taxes in terms of single European market principles. The deliberations presented indicate that harmonisation of corporate income taxes on single European market is not only reasonable but inevitable as well. However, one has to realise that this process is to be long-term and accomplished through negative as well as positive harmonisation processes. On the other hand, the current challenge is the consensus in terms of CCCTB concept.

Extensive stricture of ureter still poses a difficult challenge for urologic surgons, especially when its middle part is affected. We present a reconstructive method of long ureteral strictures with use of xenogenic collagen membranes as a scaffolding to promote new tissue growth in the area of extensive ureter defect.Between 1980 and 2002 we applied and evaluated results of the new procedure in a total of 7 females and 3 males suffering from a various degree of hydronephrosis caused by extensive ureter stricture.Early and long-term follow-up excretory urography demonstrated lack of obstruction in the operated ureter segment in all cases.Easy surgical procedure, no complications after surgery excellent short and long-term results prove the efficacy and usefulness of the presented therapeutic option.

Assessment of technical aspects of the surgical procedure and usefulness, suitability and efficacy of human amnion grafts as a biomaterial in reconstructive surgery of strictured male urethra.Human amnion membranes were used in 2 men suffering from long, recurring strictures of urethra. Narrowed part of urethra was careful prepared and cleaned of adjacent tissue. Then a longitudinal incision was performed through the whole length of strictured segment and then it was covered with human amnion membrane.Hospitalization time 4 to 5 days. The Foley catheter was removed 2 weeks after surgery 3 months after surgery controlled urethrographies and urethroscopies show wide urethra lumen, wider than in adjacent parts. In urethroscopy operated place covered with epithelium, smooth, without scare.Human amnion grafts and described technique seem to be a promising method of managing long, recurring male urethra strictures but need long-term follow-up and analysis of more cases.

To present and evaluate our experiences with use of human dura mater allografts in reconstructive surgery of long ureter strictures; first human derived, collagen based, oligocellular biomaterial utilized in genitor-urinary reconstructive surgery. To describe on the basis of our experiences with dura mater preferable from a technical and biological standpoint features of biomaterial as a matrix for the ureter regeneration in this condition. We also assessed a technical aspects, suitability and efficacy of the new operative method.Between 1980 and 1992, in our search for ideal biomaterial useful for reconstructive surgery of extensive ureter obstruction we used to apply human dura mater allografts. A total of 6 females and 2 males were treated with reconstructive surgery with human dura mater allografts utilized for supplementation of the ureter wall defect. Diagnosis was based on ultrasonography, excretory urography and retrograde ureteropyelography. Imaging studies revealed obstructed ureter segment of at least 4 cm length.In all cases procedure was completed without any complications. Hospitalization after the surgery lasted approximately 8-10 days. Early and late follow-up excretory urography demonstrated lack of obstruction in the operated ureter segment. Long term follow-up of 12 months to 18 years (meanly 8,75 years) showed no signs of renal function deterioration, without urine obstruction on the operated side in all patient. Fluoroscopy scans showed signs of peristaltic wave in the operated ureter segment.Both a supplementary biomaterial used and a new operative method proved to be a promising option in reconstruction of long ureter strictures. Unfortunately a threat of prion related diseases, which resulted in exclusion dura mater grafts and all biomaterial originated from nervous system from transplantology, forced us to search for new suitable material.

26 y.o woman 3 weeks after cesarean section complained of urine leakage from vagina. Urography revealed uretero-uterine fistula. Surgery was performed--3 dexon sutures attaching strictured ureter to the uterine were localized and then cut off. Distally obliterated ureter was separated out of adjacent tissues. The strictured part of ureter was then incised on the length of ca 8 cm, pig tail catheter was induced and human dura mater allograft was put on and sewed in into the strictured segment. In the long term follow-up the woman gave birth to two more children in the vaginal delivery without any complications. Urographies revealed no fistula, no stricture recurrency and normal urine passage.