IntroductionA Latin adage says that "good health is better than the greatest wealth." [3] It has been known for a long time that the heart is the most important organ that works continuously throughout life to properly nourish all tissues, and thus determines the proper functioning and health of the entire human body. Meanwhile, despite the development of science, the advancement of diagnosis and treatment techniques, cardiovascular diseases, often leading to a heart attack, are the leading cause of death in most developed countries. [4]. Estimates of the National Centre For Heart Statistic say that 143 million people worldwide suffer from ischemic heart disease. [6]. A past of myocardial infarction, despite the high mortality, also affects the quality of life of patients. According to the definition of the World Health Organization (WHO), quality of life is an individual way in which an individual perceives his or her position in life in relation to the culture and value system in which he or she functions, as well as in the context of expectations, tasks and standards set by environmental determinants. [5]. The medical approach to the quality of life consists in identifying the patient's problems related to his physical, mental and social activity resulting from the disease and the treatment used, as well as describing his views on health and subjective well-being.

One of the key mottos of system transformation in Poland after the fall of communism in 1989 was far-reaching decentralization. These transformation processes encompassed also the sector of culture. Now, this strong trend towards decentralization has been mitigated or even reversed. This paper will review many of the concerns which have been articulated in relation to the centralization/decentralization conundrum. The main aim of this paper is to test the assumption that cultural policy in Poland faces recentralization, by means of political, fi scal and administrative indicators to track the dynamics of its recent shifts. To look at this tendency I conducted a comparative analysis of the cultural policy instruments in two periods: the coalition of The

-gospodarczy staje się koniecznością uzasadniającą m.in. zachowanie dziedzictwa we współczesnych społeczeństwach. Dostarcza ono argumentów pokazujących znaczenie dziedzictwa kulturowego dla wzmacniania zrównoważonego funkcjonowania otoczenia społeczno-gospodarczego. Ostatnie lata XX w. pokazały duże zainteresowanie tematyką wskaźników odnoszących się do pomiaru sektora kultury – zarówno na arenie międzynarodowej (UNESCO Framework for Cultural Statistics), jak i europejskiej (np. European Network for Cultural Statistics) czy krajowej. Ważne badania podejmowano ponadto w skali lokalnej czy regionalnej, dążąc do uchwycenia wartości dziedzictwa kulturowego (np. badanie Cultural Heritage Counts for Europe realizowane w latach 2013−2015). Celem artykułu jest zidentyfikowanie oraz scharakteryzowanie praktykowanych obecnie podejść do monitorowania wpływu dziedzictwa kulturowego na rozwój społeczno-gospodarczy. Na podstawie analizy desk research oraz studium przypadku przyjrzano się modelowym rozwiązaniom w zakresie gromadzenia danych statystycznych na temat dziedzictwa kulturowego w Australii, Islandii, Niemczech, Stanach Zjednoczonych, Szwajcarii oraz Wielkiej Brytanii. W toku analizy wyodrębniono cztery podejścia do gromadzenia danych na temat dziedzictwa kulturowego i jego wpływu na rozwój społeczno-gospodarczy, których omówienie stanowi oś tematyczną tekstu.

The article concentrates on the relationship between reduced value added tax (VAT) rate on books and readership level as a projected goal in cultural policy. To figure out this complex link, the paper explores the contribution of public management and economy to this knowledge to uncover the potential of following assumptions: (1) Reduced VAT rate results in the fall in book prices for consumers; (2) lower book prices stimulate the demand for books; (3) higher consumption of books (book purchase) is reflected in a higher level of readership. Indirect funding is very often worth more (quantitatively) than a direct mode of subsidizing. Indirect instruments, including VAT reduction, are not always the simplest way towards a cultural policy target. Despite great potential as an indirect funding tool, the VAT reduction requires a high-quality ex-ante assessment, and mid-term evaluation to verify the effectiveness and consequences of using VAT as a tax exemption in the cultural policy.

The Culture Support Fund – COVID-19 Compensation or a Strategic Intervention? The aim of the paper is to discuss the Cultural Support Fund (CSF) as an example of a reactive financing scheme. In order to understand the implemented compensation mechanism for entities operating in the creative sector, a broader context is also explored, which, on the one hand, shows the general message of the Fund, and on the other hand, the lack of efficient management of the CSF. The research is based on the analysis of the existing data outlining the operation of private enterprises in the creative sector, with the emphasis on the performing arts backstage industry. The drama of the situation is accentuated in the individual in-depth interviews with four beneficiaries of the Culture Support Fund, which presents the perspective of the CSF recipients. In order to stress the multidimensionality of the CSF structure, the conclusions are built according to the three dimensions of the analysis: procedural, substantive, and contextual.