Search results for: Grażyna Cacak-Pietrzak

Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring

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Authors: Alicja Sułek, Grażyna Cacak-Pietrzak, Marta Wyzińska, Anna Nieróbca

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In 2013/2014 and 2014/2015, a field experiment was conducted in two locations: Osiny and Wielichowo (Poland). The two-factor experiment was based on the method of randomized subblocks, in three replications. The first factor (A) was dose of nitrogen fertilization (two levels). The second factor (B) was nine winter wheat cultivars. It was found that winter wheat cultivars exhibited different reactions to higher nitrogen fertilization depending on the years and localities. Only KWS Dacanto cultivar under all growing conditions showed a significant increase in grain yield after the application of a higher level of nitrogen fertilization. The increase in nitrogen fertilization influenced the increase in gluten proteins content in wheat grain, but these changes were statistically significant only in the first year of the study. The quality of gluten does not depend on nitrogen fertilization. The quality of wheat grain depends on cultivars.

Keywords: fertilization, grain quality, winter wheat, yield

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

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Authors: Monika Szpringer, Mariola Wojciechowska, Robert Dutkiewicz, Grażyna Nowak-Starz, Marzena Olędzka

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The main aim of this article is to determine the phenomenon of stress among academic teachers as well as to identify the extent to which the teachers experience work-related psychological risks. It is also important to support academic teachers trade unions in scope of stress-oriented activities, including psychological dangers in the assessment of risk in the workplace (college). The authors used a method of a diagnostic survey with a polling as a technique and authors’ questionnaire as a tool. The survey was conducted between September and December of 2013 and it comprised 1890 academic teachers from five voivodeships. The study reveals that 84.0% of the respondents found the work of an academic teacher to be borne with a considerable stress. The percentage values of the most frequent causes of stress are as follows: frequent changes of both organisational and didactic matters as well as overwhelming bureaucracy (77.8 %), time pressure regarding professional development and related risk of losing job (68.2 %), difficult working conditions (45.4%), conflicts and rivalry between teachers (44.1%), excessive amount of duties as well as increasing requirements and demanding attitude of students (33.7%). Work-related stress affects or significantly affects the private life of 69 % and 66.4 % of the respondents respectively. The majority of the people surveyed deals with stress by undertaking various activities, with 40% pointing at using various substances, mostly cigarettes and alcohol (p > 0,05) Physical ailments were experienced by 81% of the respondents, in 9% they were rare and 8 % of the respondents had never experienced such disorders. The entire group of the surveyed people (100 %) claimed that they have no possibility of contacting a psychologist at their workplace (p > 0.05), and they stated that the need of contacting specialists does exist.

Keywords: stress, academic teachers, psychological risks, work-related

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Authors: Ewa Kicko Walczak, Grazyna Rymarz

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In recent years, nanotechnology has been successfully applied for flame retardancy of polymers, in particular for construction materials. The consumption of thermoset resins as a construction polymers materials is approximately over one million tone word wide. Excellent mechanical, relatively high heat and thermal stability of their type of polymers are proven for variety applications, e.g. transportation, electrical, electronic, building part industry. Above applications in addition to the strength and thermal properties also requires -referring to the legal regulation or recommendation - an adequate level of flammability of the materials. This publication present the evaluation was made of effectiveness of flame retardancy of halogen-free hybrid flame retardants(FR) as compounds nitric/phosphorus modifiers that act with nanofillers (nano carbons, organ modified montmorillonite, nano silica, microsphere) in relation to unsaturated polyester/epoxy resins and glass-reinforced on base this resins laminates(GRP) as a final products. The analysis of the fire properties provided proof of effective flame retardancy of the tested composites by defining oxygen indices values (LOI), with the use of thermogravimetric methods (TGA) and combustion head (CH). An analysis of the combustion process with Cone Calorimeter (CC) method included in the first place N/P units and nanofillers with the observed phenomenon of synergic action of compounds. The fine-plates, phase morphology and rheology of composites were assessed by SEM/ TEM analysis. Polymer-matrix glass reinforced laminates with modified resins meet LOI over 30%, reduced in a decrease by 70% HRR (according to CC analysis), positive description of the curves TGA and values CH; no adverse negative impact on mechanical properties. The main objective of our current project is to contribute to the general understanding of the flame retardants mechanism and to investigate the corresponding structure/properties relationships. We confirm that nanotechnology systems are successfully concept for commercialized forms for non-flammable GRP pipe, concrete composites, and flame retardant tunnels constructions.

Keywords: fire retardants, FR, halogen-free FR nanofillers, non-flammable pipe/concrete, thermoset resins

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Authors: Damian Stanislaw Nakonieczny, Grazyna Simha Martynkova, Marianna Hundakova, G. Kratosová, Karla Cech Barabaszova

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The main aim of the research was to functionalize the surface of spherical aluminum silicates in the form of so-called cenospheres. Cenospheres are light ceramic particles with a density between 0.45 and 0.85 kgm-3 hat can be obtained as a result of separation from fly ash from coal combustion. However, their occurrence is limited to about 1% by weight of dry ash mainly derived from anthracite. Hence they are very rare and desirable material. Cenospheres are characterized by complete chemical inertness. Mohs hardness in range of 6 and completely smooth surface. Main idea was to prepare the surface by chemical etching, among others hydrofluoric acid (HF) and hydrogen peroxide, caro acid, silanization using (3-aminopropyl) triethoxysilane (APTES) and tetraethyl orthosilicate (TEOS) to obtain the maximum development and functionalization of the surface to improve chemical and mechanical connection with biomedically used polymers, i.e., polyacrylic methacrylate (PMMA) and polyetheretherketone (PEEK). These polymers are used medically mainly as a material for fixed and removable dental prostheses and PEEK spinal implants. The problem with their use is the decrease in mechanical properties over time and bacterial infections fungal during implantation and use of dentures. Hence, the use of a ceramic filler that will significantly improve the mechanical properties, improve the fluidity of the polymer during shape formation, and in the future, will be able to support bacteriostatic substances such as silver and zinc ions seem promising. In order to evaluate our laboratory work, several instrumental studies were performed: chemical composition and morphology with scanning electron microscopy with Energy-Dispersive X-Ray Probe (SEM/EDX), determination of characteristic functional groups of Fourier Transform Infrared Spectroscopy (FTIR), phase composition of X-ray Diffraction (XRD) and thermal analysis of Thermo Gravimetric Analysis/differentia thermal analysis (TGA/DTA), as well as assessment of isotherm of adsorption with Brunauer-Emmett-Teller (BET) surface development. The surface was evaluated for the future application of additional bacteria and static fungus layers. Based on the experimental work, it was found that orated methods can be suitable for the functionalization of the surface of cenosphere ceramics, and in the future it can be suitable as a bacteriostatic filler for biomedical polymers, i.e., PEEK or PMMA.

Keywords: bioceramics, composites, functionalization, surface development

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Authors: Anna M. Salejda, Urszula Tril, Grażyna Krasnowska

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The aim of this study was to analyze selected quality characteristics of cooked pork sausages manufactured with the addition of Sea buckthorn (Hippophae rhamnoides L.) berries preparations. Stuffings of model sausages consisted of pork, backfat, water and additives such a curing salt and sodium isoascorbate. Functional additives used in production process were two preparations obtained from dried Sea buckthorn berries in form of powder and brew. Powder of dried berries was added in amount of 1 and 3 g, while water infusion as a replacement of 50 and 100% ice water included in meat products formula. Control samples were produced without functional additives. Experimental stuffings were heat treated in water bath and stored for 4 weeks under cooled conditions (4±1ºC). Physical parameters of colour, texture profile and technological parameters as acidity, weight losses and water activity were estimated. The effect of Sea buckthorn berries preparations on lipid oxidation during storage of final products was determine by TBARS method. Studies have shown that addition of Sea buckthorn preparations to meat-fatty batters significant (P≤0.05) reduced the pH values of sausages samples after thermal treatment. Moreover, the addition of berries powder caused significant differences (P ≤ 0.05) in weight losses after cooking process. Analysis of results of texture profile analysis indicated, that utilization of infusion prepared from Sea buckthorn dried berries caused increase of springiness, gumminess and chewiness of final meat products. At the same time, the highest amount of Sea buckthorn berries powder in recipe caused the decrease of all measured texture parameters. Utilization of experimental preparations significantly decreased (P≤0.05) lightness (L* parameter of color) of meat products. Simultaneously, introduction of 1 and 3 grams of Sea buckthorn berries powder to meat-fatty batter increased redness (a* parameter) of samples under investigation. Higher content of substances reacting with thiobarbituric acid was observed in meat products produced without functional additives. It was observed that powder of Sea buckthorn berries added to meat-fatty batters caused higher protection against lipid oxidation in cooked sausages.

Keywords: sea buckthorn, meat products, texture, color parameters, lipid oxidation

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Authors: Izabela Poprawa, Alina Chachulska-Zymelka, Lukasz Chajec, Grazyna Wilczek, Piotr Wilczek, Sebastian Student, Magdalena Rost-Roszkowska

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Heavy metals polluting the environment, especially soil, have a harmful effect on organisms, because they can damage the organ structure, disturb their function and cause developmental disorders. They can affect not only the somatic tissues but also the germinal tissues. In the natural environment, plants and animals are exposed to short- and long-term exposure to these stressors, which have a major influence on the functioning of these organisms. Numerous animals have been treated as the bioindicators of the environment. Therefore, studies on any alterations caused by, e.g., heavy metals are in the center of interests of not only environmental but also medical and biological science. Myriapods are invertebrates which are bioindicators of the environment. One of the species which lives in the upper layers of soil, particularly under stones and rocks is Lithobius forficatus (Chilopoda), commonly known as the brown centipede or stone centipede. It is a European species of the family Lithobiidae. This centipede living in the soil is exposed to, e.g., heavy metals such as cadmium, lead, arsenic. The main goal of our project was to analyze the impact of long-term exposure to cadmium on the structure of ovary with the emphasis on the course of oogenesis. As the material for analysis of cadmium exposure to ovaries, we chose the centipede species, L. forficatus. Animals were divided into two experimental groups: C – the control group, the animals cultured in laboratory conditions in a horticultural soil; Cd2 – the animals cultured in a horticultural soil supplemented with 80 mg/kg (dry weight) of CdCl2 for 45 days – long-term exposure. Animals were fed with Acheta and Chironomus larvae maintained in tap water. The analyzes were carried out using transmission electron microscopy (TEM), flow cytometry and laser scanning (confocal) microscopy. Here we present the results of long-term exposure to cadmium concentration in soil on the organ responsible for female germ cell formation. Analysis with the use of the transmission electron microscope showed changes in the ultrastructure of both somatic and germ cells in the ovary. Moreover, quantitative analysis revealed the decrease in the percentage of cells viability, the increase in the percentage of cells with depolarized mitochondria and increasing the number of early apoptotic cells. All these changes were statistically significant compared to the control. Additionally, an increase in the ADP/ATP index was recorded. However, changes were not statistically significant to the control. Acknowledgment: The study has been financed by the National Science Centre, Poland, grant no 2017/25/B/NZ4/00420.

Keywords: cadmium, centipede, ovary, ultrastructure

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Authors: Magdalena Rost-Roszkowska, Izabela Poprawa, Alina Chachulska-Zymelka, Lukasz Chajec, Grazyna Wilczek, Piotr Wilczek, Malgorzata Lesniewska

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Lithobius forficatus, commonly known as the brown centipede, is a widespread European species, which lives in the upper layers of soil, under stones, litter, rocks, and leaves. As the soil organism, it is exposed to numerous stressors such as xenobiotics, including heavy metals, temperature, starvation, pathogens, etc. Heavy metals are treated as the environmental pollutants of the soil because of their toxic effects on plants, animals and human being. One of the heavy metals which is xenobiotic and can be taken up by plants or animals from the soil is cadmium. The digestive system of centipedes is composed of three distinct regions: fore-, mid- and hindgut. The salivary glands of centipedes are the organs which belong to the anterior region of the digestive system and take part in the synthesis, accumulation, and secretion of many substances. The middle region having contact with the food masses is treated as one of the barriers which protect the organism against any stressors which originate from the external environment, e.g., toxic metals. As the material for our studies, we chose two organs of the digestive system in brown centipede, the organs which take part in homeostasis maintenance: the salivary glands and the midgut. The main purpose of the project was to investigate the relationship between the percentage of depolarized mitochondria, mitophagy and ATP level in cells of mentioned above organs. The animals were divided into experimental groups: K – the control group, the animals cultured in a laboratory conditions in a horticultural soil and fed with Acheta domesticus larvae; Cd1 – the animals cultured in a horticultural soil supplemented with 80 mg/kg (dry weight) of CdCl2, fed with A. domesticus larvae maintained in tap water, 12 days – short-term exposure; Cd2 – the animals cultured in a horticultural soil supplemented with 80 mg/kg (dry weight) of CdCl2, fed with A. domesticus larvae maintained in tap water, 45 days – long-term exposure. The studies were conducted using transmission electron microscopy (TEM), flow cytometry and confocal microscopy. Quantitative analysis revealed that regardless of the organ, a progressive increase in the percentage of cells with depolarized mitochondria was registered, but only in the salivary glands. These were statistically significant changes from the control. In both organs, there were no differences in the level of the analyzed parameter depending on the duration of exposure of individuals to cadmium. Changes in the ultrastructure of mitochondria have been observed. With the extension of the body's exposure time to metal, an increase in the ADP/ATP index was recorded. However, changes statistically significant to the control were demonstrated in the intestine and salivary glands. The size of this intestinal index and salivary glands in the Cd2 group was about thirty and twenty times higher, respectively than in control. Acknowledgment: The study has been financed by the National Science Centre, Poland, grant no 2017/25/B/NZ4/00420.

Keywords: cadmium, digestive system, ultrastructure, centipede

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