Celem niniejszej publikacji jest przedstawienie i porównanie wybranych aspektów regulacji podatkowych obowiązujących w krajach Unii Europejskiej w zakresie ustalania cen transferowych, stosowanych w ...transakcjach o niskiej wartości dodanej zawieranych pomiędzy podmiotami powiązanymi, w rozliczeniach wewnątrzgrupowych i innych aspektach związanych z międzynarodowym prawem z zasadami obowiązującymi w prawie rosyjskim. Zasadnicza teza opracowania zawiera się w stwierdzeniu, że regulacje podatkowe dotyczące dokumentowania zasad sporządzania cen transferowych obowiązujące w poszczególnych krajach Unii Europejskiej, pomimo przyjęcia wspólnych założeń, znacznie różnią się między sobą, co uniemożliwia jednolite podejście przedsiębiorców do ich ustalania. Przygotowując opracowanie dokonano analizę literatury przedmiotu z zakresu finansów, rachunkowości i prawa, analizę i ocenę obowiązujących oraz projektowanych aktów prawnych, a - formułując wnioski z badań - skonfrontowano wyniki analizy z doświadczeniami własnymi autorów.
Celem niniejszej publikacji jest przedstawienie i porównanie wybranych aspektów regulacji podatkowych obowiązujących w krajach Unii Europejskiej w zakresie ustalania cen transferowych, stosowanych w ...transakcjach o niskiej wartości dodanej zawieranych pomiędzy podmiotami powiązanymi, w rozliczeniach wewnątrzgrupowych i innych aspektach związanych z międzynarodowym prawem z zasadami obowiązującymi w prawie rosyjskim. Zasadnicza teza opracowania zawiera się w stwierdzeniu, że regulacje podatkowe dotyczące dokumentowania zasad sporządzania cen transferowych obowiązujące w poszczególnych krajach Unii Europejskiej, pomimo przyjęcia wspólnych założeń, znacznie różnią się między sobą, co uniemożliwia jednolite podejście przedsiębiorców do ich ustalania. Przygotowując opracowanie dokonano analizę literatury przedmiotu z zakresu finansów, rachunkowości i prawa, analizę i ocenę obowiązujących oraz projektowanych aktów prawnych, a - formułując wnioski z badań - skonfrontowano wyniki analizy z doświadczeniami własnymi autorów.
This paper presents Vesta, a digital health platform composed of a smart home in a box for data collection and a machine learning based analytic system for deriving health indicators using activity ...recognition, sleep analysis and indoor localization. This system has been deployed in the homes of 40 patients undergoing a heart valve intervention in the United Kingdom (UK) as part of the EurValve project, measuring patients health and well-being before and after their operation. In this work a cohort of 20 patients are analyzed, and 2 patients are analyzed in detail as example case studies. A quantitative evaluation of the platform is provided using patient collected data, as well as a comparison using standardized Patient Reported Outcome Measures (PROMs) which are commonly used in hospitals, and a custom survey. It is shown how the ubiquitous in-home Vesta platform can increase clinical confidence in self-reported patient feedback. Demonstrating its suitability for digital health studies, Vesta provides deeper insight into the health, well-being and recovery of patients within their home.
•Development of a custom smart home in a box for medical interventions.•An analytics platform to automatically derive health indicators on smart home data.•The automatically derived measures are evaluated against standarized PROMS.•Demonstrates a home health monitoring platform to augment current clinical measures.
One of the main shortcomings of received signal strength-based indoor localisation techniques is the labour and time cost involved in acquiring labelled ‘ground-truth’ training data. This training ...data is often obtained through fingerprinting, which involves visiting all prescribed locations to capture sensor observations throughout the environment. In this work, the authors present a helmet for localisation optimisation (H4LO): a low-cost robotic system designed to cut down on said labour by utilising an off-the-shelf light detection and ranging device. This system allows for simultaneous localisation and mapping, providing the human user with accurate pose estimation and a corresponding map of the environment. The high-resolution location estimation can then be used to train a positioning model, where received signal strength data is acquired from a human-worn wearable device. The method is evaluated using live measurements, recorded within a residential property. They compare the groundtruth location labels generated automatically by the H4LO system with a camera-based fingerprinting technique from previous work. They find that the system remains comparable in performance to the less efficient camera-based method, whilst removing the need for time-consuming labour associated with registering the user's location.
The radial approach (RA) is the most common in invasive cardiology, but depending on the clinical situation, the femoral approach (FA) and brachial approach (BA) are also used. The BA is associated ...with the highest odds of complications so it is used mainly if a first-choice approach fails. The aim of the study was to assess clinical outcomes after invasive cardiology procedures stratified by the use of the RA, FA, and BA, with a focus on access site-related complications, quality of life (QoL), and patients’ perspective. A total of 250 procedures (RA: 98; FA: 99; BA: 53) performed between 2013 and 2020 were retrospectively analyzed. Puncture site-related complications, vascular events, patient preferences, and QoL were assessed by the analysis of medical records and telephone follow-up using a proprietary questionnaire and the modified EQ-5D-3L questionnaire. Patients from the RA group received the smallest volume of contrast during a percutaneous coronary interventions (PCI) procedure (RA vs. FA vs. BA: 180 (150–240) mL vs. 200 (180–270) mL vs. 190 (100–200) mL, p = 0.045). The access site was changed most frequently in the procedures initiated from the RA (p < 0.04). Overall puncture site-related complications, especially local hematomas, occurred most commonly in the BA group (7.1, 14.1, and 24.5% for RA, FA, and BA, respectively, p = 0.01). During the index procedure, the access site was changed most frequently in procedures initiated from the RA (19.7, 8.5 and 0%, p = 0.04). The RA was indicated as an approach preferred by the patient for a hypothetical next procedure (87.9, 55.4, and 70.0% for subjects preferring the same approach out of patients who underwent a procedure by the RA, FA, and BA, respectively, p < 0.001). For the RA and FA, the prevalence of moderate or extreme access site-related problems in self-care decreased significantly (RA: p < 0.01, FA: p < 0.05) within 1 month after the index procedure (RA: 18.1, 4.2, and 1.4%; FA: 20.7, 11.1, and 9.6% periprocedurally, after 1 and 6 months, respectively). In contrast, for the BA these percentages were higher and a significant improvement (p < 0.05) was delayed until 6 months (54.6, 36.4, and 18.2% periprocedurally, after 1 and 6 months, respectively). In conclusion, compared to the BA and FA, the RA appears to be not only the safest, mainly due to the lowest risk of puncture site-related complications after coronary procedures but also represents a preferable approach from the patient’s perspective. Although overall post-procedural QoL outcomes did not differ significantly according to the access site, nevertheless, the BA was associated with more frequent self-care problems whose improvement was delayed until more than one month after the index procedure.
HopQ1 (for Hrp outer protein Q), a type III effector secreted by Pseudomonas syringae pv phaseolicola, is widely conserved among diverse genera of plant bacteria. It promotes the development of halo ...blight in common bean (Phaseolus vulgaris). However, when this same effector is injected into Nicotiana benthamiana cells, it is recognized by the immune system and prevents infection. Although the ability to synthesize HopQ1 determines host specificity, the role it plays inside plant cells remains unexplored. Following transient expression in planta, HopQ1 was shown to copurify with host 14-3-3 proteins. The physical interaction between HopQ1 and 14-3-3a was confirmed in planta using the fluorescence resonance energy transfer-fluorescence lifetime imaging microscopy technique. Moreover, mass spectrometric analyses detected specific phosphorylation of the canonical 14-3-3 binding site (RSXpSXP, where pS denotes phosphoserine) located in the amino-terminal region of HopQ1. Amino acid substitution within this motif abrogated the association and led to altered subcellular localization of HopQ1. In addition, the mutated HopQ1 protein showed reduced stability in planta. These data suggest that the association between host 14-3-3 proteins and HopQ1 is important for modulating the properties of this bacterial effector.
PDF
