Instrumenty podatkowe wspierające innowacje i nowe inwestycje

Purpose – The aim of the article is to present and describe tax instruments designed to support innovation in Polish enterprises and stimulate new investments and also to evaluate the effectiveness of their use. Research method – The method of analysis of legal acts and statistical sources was applied. Results – Innovation is stimulated by reducing the income tax base by eligible costs of R&D activities. The nature and extent of these tax reliefs are variable over time. The preferences made available to Polish entrepreneurs are an ineffective incentive for innovation and new investments. One of the factors hindering the processes of production and implementation of innovations is the uncertainty of the changing macro environment of the enterprise. The outcome of the cost-benefit analysis of tax instruments is a useful criterion for assessing innovation policy. The measurable cost of the application of the preferences is the loss of tax revenue for the state budget, and the benefit is the future growth of innovation in the economy. Originality / value / implications / recommendations – Personal evaluation of fiscal instruments effectiveness and the tax stimulus function.

Sperm chemotaxis is driven by the slope of the chemoattractant concentration field

Spermatozoa of marine invertebrates are attracted to their conspecific female gamete by diffusive molecules, called chemoattractants, released from the egg investments in a process known as chemotaxis. The information from the egg chemoattractant concentration field is decoded into intracellular Ca2+ concentration ([Ca2+]i) changes that regulate the internal motors that shape the flagellum as it beats. By studying sea urchin species-specific differences in sperm chemoattractant-receptor characteristics we show that receptor density constrains the steepness of the chemoattractant concentration gradient detectable by spermatozoa. Through analyzing different chemoattractant gradient forms, we demonstrate for the first time that Strongylocentrotus purpuratus sperm are chemotactic and this response is consistent with frequency entrainment of two coupled physiological oscillators: i) the stimulus function and ii) the [Ca2+]i changes. We demonstrate that the slope of the chemoattractant gradients provides the coupling force between both oscillators, arising as a fundamental requirement for sperm chemotaxis.

Sperm chemotaxis is driven by the slope of the chemoattractant concentration field

Spermatozoa of marine invertebrates are attracted to their conspecific female gamete by diffusive molecules, called chemoattractants, released from the egg investments in a process known as chemotaxis. The information from the egg chemoattractant concentration field is decoded into intracellular Ca2+ concentration ([Ca2+]i) changes that regulate the internal motors that shape the flagellum as it beats. By studying sea urchin species-specific differences in sperm chemoattractant-receptor characteristics we show that receptor density constrains the steepness of the chemoattractant concentration gradient detectable by spermatozoa. Through analyzing different chemoattractant gradient forms, we demonstrate for the first time that Strongylocentrotus purpuratus sperm are chemotactic and this response is consistent with frequency entrainment of two coupled physiological oscillators: i) the stimulus function and ii) the [Ca2+]i changes. We demonstrate that the slope of the chemoattractant gradients provides the coupling force between both oscillators, arising as a fundamental requirement for sperm chemotaxis.