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2018
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nr 1(51)
89-97
EN
The subject of this article is the role of the civic budget as a potential source of financing of real estate. The topic has been presented both in quantitative terms (the structure of proposals that were submitted for voting, average values, and trends) and in qualitative terms (the types of real estate). The aim of this article is to verify the hypothesis that the participatory budget is treated as a potential source of real estate financing (i.e., for projects with limited usability). For this purpose, 1703 projects, submitted to a vote in the years 2014–2017 have been examined.
PL
Przedmiotem artykułu jest rola budżetu obywatelskiego jako potencjalnego źródła finansowania dla segmentu nieruchomości. Temat zaprezentowano zarówno w ujęciu ilościowym (struktura wniosków poddawanych pod głosowanie, przeciętne wartości, trendy) oraz w ujęciu jakościowym (typy nieruchomości). Celem artykułu jest zweryfikowanie hipotezy, iż budżet partycypacyjny jest traktowany jako potencjalne źródło finansowania nieruchomości, czyli projektów o ograniczonej dostępności użytkowej. W tym celu zbadano 1 703 projekty poddane pod głosowanie w latach 2014–2017 w trzech miastach wojewódzkich.
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2019
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tom 28
247-264
EN
The subject of interest of the paper is Historia bez Cenzury (“History Uncensored”), a popular series of historical educational videos. The series can be recognised as an effective tool for the shaping of the collective memory of the young generation thanks to the intriguing content of the programme, as well as its linguistic and visual attractiveness. The analysis has revealed two basic communication strategies that serve this purpose; the first is somatisation, that is, concentration on the corporeality of historical figures, and the other is the modernisation of form – which has been used in the series on the linguistic (lexis and phraseology) and the cultural (allusions to the modern world) levels. The aim of the paper is the presentation of linguistic and (to a lesser degree) non-linguistic exponents of these mechanisms.
3
100%
PL
Cities live in an inseparable relationship with the natural landscape – they form each other. A particularly interesting case is the relation between a city and its edges connected with watercourses and basins. In the process of historical development, one can follow the logically continued formation of a system of urban public spaces based upon gradually incorporated waterfronts. Barcelona – whose waterfront location has always been the driving force behind urban growth – makes a curious example of a city which creatively develops its system of public spaces in relation to the edges.
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tom 21
EN
The goal of this article is to present as follows: − a category of reverse acquisition on the background of accountancy, − influence of reverse acquisition on shape and structure of financial statement of entity that was created as a result of reverse acquisition transaction, − the way of operating of reverse acquisition in business practice. The reverse acquisition is a term that is used only in the field of International Accounting Standards and Generally Accepted Accounting Principles. It concerns a situation when domination of acquirer’s profits over acquiree’s profits is not obvious. Classification of acquisition transaction as a reverse acquisition transaction gives very significant accounting results and causes big change in the financial statement prepared according to the International Accounting Standards against one prepared according to the National Accounting Standards. That is especially impartment during goodwill calculation. On the other hand, this distinction is unimportant for the law site of the transaction. The correct recognition of the nature of acquisition transaction is quite methodologically difficult, so it may need an error correction after transaction closing.
PL
Artykuł nie zawiera abstraktu w języku polskim
5
100%
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2016
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tom 50
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nr 3
EN
The idea of an article is to verify hypothesis that residential real estate is the investment instrument with characteristics as follows: stable and high return and quite low investment risk. Residential real estate is an instrument that acts like long-term bond because of its ability to generate regular in-flows from rent (direct investment) or from dividend (REIT). According to previous research (Allen) the non-specific risk of this kind of instrument is quite low, and specific risks decreased in last years, inter alia as result of legal changes. Moreover, the profitability of this instrument is higher than profitability of instruments with comparable level of non-specific risk. The residential real estate is also effective instrument of protection of capital, as its ability to create residual value increases.
PL
Celem artykułu jest zweryfikowanie hipotezy wskazującej, że nieruchomość mieszkaniowa jest instrumentem inwestycyjnym charakteryzującym się stabilną i stosunkowo wysoką stopą zwrotu oraz stosunkowo niskim ryzykiem. W tym celu dokonano porównania nieruchomości mieszkaniowej z wybranymi alternatywami inwestycyjnymi, analizy katalogu czynników ryzyka specyficznego oraz badania zdolności nieruchomości mieszkaniowej do utrzymywania niepomniejszonej wartości rezydualnej. Zaprezentowano też mechanizm realizacji inwestycji w nieruchomości mieszkaniowe, zarówno w sposób bezpośredni, jak i z wykorzystaniem kanału instytucji pośredniczącej (REIT).
EN
Ethics of the physiotherapist profession constitutes a relatively new area of bioethical considerations. National and international codes of physiotherapists’ professional ethics formulate ethical standards of the profession by referring to patients’ rights and basic bioethical principles and values common to all medical professions. The growing number of bioethical publications considering philosophical and ethical aspects of human corporeality in medicine hardly ever raise moral, emotional and psychological problems connected with physiotherapists’ use of touch as a tool for diagnosis and therapy application. There is also noticed a lack of discussion on ethical values which are of particular importance in the context of physiotherapeutic intervention. The aims of the paper: 1) Presentation of morally significant features of the physiotherapist-patient relation, which distinguish it from other therapeutic relations in medicine; 2) Analysis of the importance of body, intimacy and touch in the context of physiotherapist’s work, particularly of the moral meaning of touch and the risk of patient’s psychological and emotional boundaries violation; 3) Presentation of the initial axiological model of a therapeutic relation in physiotherapy, which will be verified through qualitative and quantitative research conducted by an interdisciplinary research team consisting of a psychologist, sociologist, educator, bioethicist and physiotherapists .
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2014
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tom 28
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nr 4
5-11
EN
Introduction: Relationship between physiotherapist and patient has specific form of contact, in which latter lets the former to go through his personal distance, because some medical procedures demand close physical contact. Physical treatment can imply some kind of intimacy, because therapist and patient meet on physical, psychical and social level. It can cause attempts to violate boundary of this relation. The goal of this pilot study was exploration of physiotherapist’s boundaries in physical treatment and specification of the areas within this topic, which should be explored in the future. Material and methods: 80 therapists (39 female, 41 male) completed anonymously a questionnaire (28 questions - open, semi-open, closed). Results: Half of the respondents (56%) haven’t experienced violating boundaries of physical contact by patients, 37% have met this kind of attempts and inform mostly about: touch with sexual connotation, attempts to kiss and aggression. The most of physiotherapists (65%) think the standards of prohibiting intimate contacts between therapists and patients are appropriate, but some (26%) allow exceptions due to circumstances. The majority of respondents (86%) indicate patient’s sex no matter, 14% prefer to work with women. Conclusions: The most of physiotherapists don’t experience violating acceptable borders of physical contact by patients during treatment. Respondents accept mostly standards of prohibiting intimate contacts between therapists and patients, although some allow exceptions due to circumstances. Sex of treated person and connected within sexual boundary doesn’t seem to be a barrier in their work.
EN
Normative studies of the Polish adaptation of Th e Ruff Figural Fluency Test (RFFT) were conducted on 475 men and women aged 16-79, taking into consideration such factors as gender, education, and place of residence. Clinical studies were also performed on a group of patients with left -, right-, or bilateral hemispheric brain lesions, Parkinson’s disease, Huntingon’s disease, progressive obturational lung disease, dementia and depression. Th e results support the utility of the RFFT as a measure of executive functions. Th e validity and reliability indices of the Polish version of the test are similar to those reported by Ruff (1996). However, the sample Polish test performance differs notably from American samples performance and this difference is discussed.
EN
Background The profession of a firefighter involves multiple factors that directly or indirectly impact on the person's health. The aim of this study was to establish the correlation between physical fitness of the selected group of firefighters with respect to anthropometric parameters, additional physical activity, and injury rate. Material and methods The study examined 77 men who worked for the State Fire Service (age: 28.87±9.84 years, body mass: 82.13±9.37 kg, body height: 180.12±6.39 cm). Of he study group, 53% of the fire-fighters had normal BMI, 42% were overweight and 5% had first degree obesity. The study used a survey questionnaire concerning the anthropometric data, previous injuries, physiotherapeutic procedures following the injury, and participants' involvement in additional physical activity. A physical fitness test battery was used to determine the correlation between physical fitness and: age, BMI and additional physical activity and injury rate. Results Musculoskeletal injuries accounted for 51% of all injuries. Of all injuries, 56% were occupational. The correlations between the results of the handgrip test were insignificant with respect to BMI and age, whereas in other tests, the correlations were statistically significant (p<0.05). No differences were observed in the results of handgrip test between the group of firefighters who were and those who were not involve in additional physical activity. Comparison of the results obtained by firefighters following the injury and without previous injuries revealed a statistically significant difference (p<0.05) in the 4 x 10 m shuttle run. Conclusions Age and higher values of BMI are the factors that reduce the level of physical fitness of firefighters. Involvement in additional physical activity is a factor in improving physical fitness of firefighters. Previous injuries the firefighters had suffered did not have an effect on their physical fitness.
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