bluuebunny/crossref_metadata_2025 huggingface dataset:
Ethical Attitudes Toward Taxes in the U.S.
Authors: Ariail Donald , Lassila Dennis , Reed Anita , Smith Lawrence
Published: December 2024

This study examines ethical attitudes toward taxation in the United States (U.S.). The U.S. system, as in many other countries, relies onvoluntary compliance, where taxpayers calculate their own taxes due. Thus, ethicality of taxpayers is of critical importance. This study updates prior research on taxpayer ethical attitudes, such as comfort level with tax evasion, views on punishment for tax evasion and perspectives on civic duty to pay a fair share of taxes. A comparison is made with a benchmark study of 20 years ago. In addition, a demographic analysis is provided of current taxpayer ethical attitudes based on: age, gender, citizenship versus non-citizen, academic major, student status, employment status, and work experience. Findings will be of interest to policy makers, academic researchers, and taxpayers.
The Role of Marriage in the Internal Revenue Code
Authors: Seto Theodore
Published: December 2024

This Article offers a new descriptive account of the role of marriage in the federal tax system. It first outlines an economic frame that explains both why marriage is economically valuable—marriage produces large amounts of untaxed surplus—and why its legal structure is as it is—drawing on both Coase and the theory of numerus clausus. The Article then suggests that most federal tax rules that turn on marriage can be understood as solutions to one of two interrelated problems: “entanglement” and “relative indifference.” By “entanglement,” I refer to the fact that the daily activities of spouses are commonly so intertwined as to make standard rules for their taxation impossible to apply, even if we wanted to. By “relative indifference,” I refer to the fact that entangled spouses often do not care who owns what, owes what, earns what or pays what to the degree they would if they were not  interpersonally committed. As a result, they are often able to engage in tax avoidance behaviors that atomistically motivated actors would find unattractive.
Corpos midiáticos:
Authors: Rodrigues Karen B. Santarem , Ribeiro Renata Rezende
Published: December 2024

O artigo propõe a análise dos padrões estéticos de telejornalistas de sete emissoras de TV aberta do Brasil, por meio de um levantamento realizado com inspiração cartográfica, que buscou observar características como raça, tipo físico, tipo de cabelo, idade e sexo. O objetivo principal é problematizar o território da mídia televisiva brasileira a partir de um panorama crítico dos corpos que “vendem notícias” e analisar a importância da diversidade e da representatividade nos telejornais. Por meio de pesquisa bibliográfica e do mapeamento realizado, os achados indicam que – apesar das mudanças no telejornalismo brasileiro, principalmente na última década – os padrões estéticos e a aparência física dos jornalistas de TV ainda são marcados por características eurocêntricas, além de uma ausência de diferentes tipos físicos, especialmente na apresentação dos telejornais.
O local do jornalismo em Florianópolis (SC):
Authors: Cabral Lucas Santos Carmo , Grillo Gabriela Bregolin
Published: December 2024

Propomos uma discussão sobre o jornalismo local e seus territórios partindo de uma análise parcial dos dados de um survey realizado pelo grupo de pesquisa TransformaJor – Transformações Estruturais no Jornalismo, com uma amostra representativa da população de Florianópolis (SC) para compreender a relação entre os habitantes da cidade e o jornalismo que é feito nela e para ela. Trazemos uma análise preliminar sobre as motivações para o consumo de notícias, o interesse das pessoas em diferentes temáticas no jornalismo local e o que elas consideram que deveria receber mais atenção da mídia. O objetivo é compreender qual o lugar de um jornalismo feito nessa cidade, mapeando interesses comuns entre os diversos públicos e identificando questões capazes de gerar engajamento com a cidade e também com o jornalismo.
História do jornalismo no Rio Grande do Norte:
Authors: Sobral Gustavo Leite , Dantas Juliana Bulhões Alberto
Published: December 2024

Neste artigo, investigamos sobre o primeiro jornal em circulação no Rio Grande do Norte, O Natalense (1832-1837), aliando pesquisa histórica à escrita narrativa, buscando, assim, recuperar a memória, examinar a documentação e contextualizar o momento político potiguar da década de 1830. Foram consultadas as cinco edições remanescentes do jornal na Hemeroteca Digital da Biblioteca Nacional e foram apresentados os conteúdos, por edição, a fim de verificar o que era pauta do periódico. Identificamos que O Natalense é, portanto, uma publicação pioneira difundida no estado e um exemplo do que era fazer jornalismo no século XIX, da tipografia ao conteúdo, das casas tipográficas às questões políticas, sociais e econômicas que marcaram o período.
Da adesão à rejeição:
Authors: Macedo Marcos Carvalho
Published: December 2024

Este trabalho pretende compreender como os produtores de jornalismo vêm estimulando interações a partir de conteúdos jornalísticos transmídia em plataformas digitais. Com base nos regimes interacionais (Landowski, 2014), busca-se identificar as respostas dos usuários do Instagram às estratégias transmídia promovidas pelo Programa Fantástico (Rede Globo de Televisão) a partir de reportagens audiovisuais que se desdobram em podcasts. Valendo-se de ferramentas digitais para coleta e organização dos dados, foram realizadas análises dos aspectos temáticos e figurativos dos comentários das publicações de maior repercussão. O estudo aponta para modos de interação baseados na adesão e na rejeição à discussão da temática abordada e, nesse último caso, inclusive subvertendo o sentido proposto originalmente, reforçando a necessidade de o jornalismo promover práticas de participação ancoradas no diálogo.
A paisagem do do pornô mainstream online:
Authors: Bercht Gabriela
Published: December 2024

O presente artigo tem como objetivo analisar, com base nos referenciais dos estudos culturais e feministas, as narrativas, as identidades e os operadores perceptivos que são colocados em jogo e se tornam hegemônicos nas representações pornográficas disponíveis on-line. Foram revisadas catorze pesquisas de análise de conteúdos de materiais pornográficos e se chegou à conclusão da existência de um sistema de representação intitulado voluptas-violentiam, marcado pela construção de identidades generificadas que se distinguem pela capacidade ou incapacidade de agredir e gozar.
Uma Revisão de Literatura Abrangente do Problema da Próxima Versão (Next Release Problem)
Authors: Gama Thiago Dias de Carvalho Quaresma , Martins Ricardo Manuel Gonçalves
Published: December 2024

O avanço contínuo da engenharia de software tem gerado desafios significativos, incluindo o problema da próxima versão (NRP). Este trabalho revisa a literatura sobre a aplicação de metaheurísticas na resolução do NRP entre 2019 e 2023. Ao analisar produtividade, tópicos de pesquisa, técnicas, métodos, ferramentas, frameworks, plataformas, algoritmos de busca, conjuntos de dados e modelagens, este estudo oferece uma visão abrangente dos desafios e tendências nas pesquisas para o NRP.
Impacto e Estratégias de Mitigação dos Riscos na Criação de Imagens e Vídeos por Inteligência Artificial
Authors: Sasse Lucas Eduardo , Neves Otavio Matheus , Duarte Tathiana Amarante , Furtado Vitor Hugo
Published: December 2024

Este artigo investiga os potenciais riscos associados à criação de imagens e vídeos gerados por inteligência artificial e propõe estratégias de mitigação para minimizar seus impactos negativos. Através de uma fundamentação bibliográfica, o estudo examina as principais vulnerabilidades dessa tecnologia, destacando a falta de controle sobre o conteúdo gerado e sua disseminação potencialmente prejudicial. Ao abordar questões que têm gerado preocupação na sociedade, o artigo sugere medidas resolutivas para mitigar os danos, com o objetivo de reduzir o impacto sobre as vítimas e limitar a propagação de conteúdos problemáticos.
Aplicação de Modelos BERT Especializados para o Aprimoramento na Classificação de Sentenças Jurídicas
Authors: Silva Gustavo S. , Araújo Gabriele S. , Jacob Jr. Antonio F. L.
Published: December 2024

Soluções baseadas em Processamento de Linguagem Natural (PLN) são adotadas com o objetivo de otimizar a gestão processual e garantir maior uniformidade e previsibilidade nas decisões judiciais. Modelos de linguagem, como o Bidirectional Encoder Representations from Transformers (BERT), são alternativas viáveis para capturar as particularidades da linguagem legal. Este trabalho investiga a aplicação de Parameter-Efficient Fine-Tuning (PEFT) com Low-Rank Adaptation (LoRA) aos modelos LegalBert-pt e BumbaBert, com abordagens de truncamento e agrupamento dos documentos para o aumento da precisão na classificação de temas de Incidentes de Resolução de Demandas Repetitivas (IRDRs) em sentenças jurídicas.
Avaliação de Ferramentas de Extração de Texto em Documentos Jurídicos: Uma Análise de Soluções OCR e Baseadas em Texto
Authors: Silva Aline M. B. , Santana Ewaldo E. C. , Lobato Fábio M. F. , Jacob Junior Antonio F. L.
Published: December 2024

Este estudo realiza uma análise comparativa de oito ferramentas de extração de texto aplicadas a documentos jurídicos em formato PDF, divididas entre técnicas de OCR e extração baseada em texto, utilizando a tarefa de classificação de texto jurídico como critério de avaliação da eficácia. As ferramentas avaliadas incluem PDFMiner, PDFX, PyPDF e PyMuPDF para documentos nato-digitais, e Pytesseract, docTR, EasyOCR e PaddleOCR para documentos digitalizados. Os testes foram conduzidos com documentos do sistema do Conselho Nacional de Justiça (CNJ), e os resultados evidenciaram que ferramentas de extração baseada em texto, como PDFX, demonstraram melhor desempenho em documentos nato-digitais, enquanto docTR se destacou entre as soluções de OCR. O estudo oferece insights valiosos para a escolha de ferramentas mais adequadas em cenários jurídicos, considerando a natureza dos documentos a serem processados.
Zur Bedeutung des Merkmals „in ihren internationalen Beziehungen" in Artikel 2 (4) der Satzung der Vereinten Nationen
Authors: Gučanin-Gazibarić Sarah
Published: December 2024

Under Art. 2 (4) UN-Charta it is forbidden for states to use force "in their international relations". While most authors consider this to mean solely "inter-state force", there is in fact a broader meaning to this central element of the provision. After a thorough textual interpretation, this book argues that in fact any use of force by a state that is not solely "internal" can be included in the scope of application. While practice in this respect is not unambiguous, an in-depth analysis of various use of force scenarios draws a surprisingly nuanced picture that depicts the full potential of this often overlooked element.
Höhe, Fälligkeit und Bilanzierung des Verlustausgleichsanspruchs gemäß § 302 Abs. 1 AktG
Authors: Runte Christopher
Published: December 2024

German legal practice is faced with unsolvable problems when trying to fulfill the loss compensation claim in accordance with Section 302 (1) AktG with legal certainty. This is because, according to established case law, the basis and amount of the claim should arise independently of the adopted annual financial statements of the controlled company. This work offers an alternative solution that takes up parts of the Federal Court case law and, in the author's opinion, enables a more practical approach. The author first develops his central thesis that the accrual and amount of the loss compensation claim is based on the values of the annual financial statements. This is followed by a discussion of when and under what conditions the loss compensation claim legally arises. The answer leads to the follow-up question of how the loss compensation claim should be accounted for.
Regulace rizik a etické výzvy umělé inteligence v kontextu nařízení AI Act
Authors: Jedličková Anetta
Published: December 2024

Tento článek se zabývá riziky a etickými výzvami spojenými s používáním systémů umělé inteligence (AI) v rámci nově přijatého nařízení o umělé inteligenci (AI Act), které představuje závazný právní rámec Evropské unie pro jejich vývoj a implementaci. Systémy AI se stávají klíčovými nástroji v mnoha oblastech společnosti, včetně zdravotnictví, veřejné správy a bezpečnosti, avšak jejich rychlá expanze vyvolává závažné etické otázky, například v oblasti spravedlnosti, transparentnosti a ochrany základních práv. AI Act reaguje na tato rizika zavedením regulací zaměřených na zajištění odpovědnosti a předcházení neetickým praktikám ze strany systémů AI. Článek se zaměřuje na identifikaci a rozdělení klíčových rizik, povinnosti poskytovatelů a etické aspekty, které mohou při využívaní technologií AI přinášet významné etické implikace pro jednotlivce i společnost, včetně ohrožení soukromí, nepředvídatelných dopadů na pracovní trh či prohlubování sociálních nerovností. V závěru článku jsou navržena doporučení pro další rozvoj a implementaci AI s cílem maximalizovat její přínos pro společnost a minimalizovat její negativní důsledky.
ENDOSCOPIC TRANSNASAL SURGERY IN PATHOLOGICAL CONDITION
ACCOMPANIED BY CEREBROSPINAL FLUID LEAKAGE: CLINICAL CASE SERIES
Authors: Koshtoyan Arsen , Movsisyan Leonid , Petrosyan Lyusi , Ghukasyan Yuri , Zargaryan Hermine , Mkrtchyan Ani , Nahapetyan Nune
Published: December 2024

Cerebrospinal fluid (CSF) leakage due to anterior skull base defect is considered a topical issue in otorhinolaryngology and neurosurgery. An abnormal relation between the nasal cavity, the sinuses and the subarachnoid space causes CSF leakage.
The clinical manifestations, diagnosis, surgical approaches and results of treatments of two cases, spontaneous and tumor-induced CSF leakage, have been described in this work.
Impacto del Programa Pueblos Mágicos en Artesanos en Chiapa de Corzo, Chiapas
Authors: Díaz Castro Fausto , Almeraya Quintero Silvia Xochilt Almeraya Quintero , Castellanos Suárez José Alfredo , Guajardo Hernández Lenin Gerardo , Borja Bravo Mercedes
Published: December 2024

The Magical Towns Program (PPM) arises as an initiative for the comprehensive tourism development of localities. Although the stated purpose, a low impact of the PPM is observed in the registered localities. The objective of the research is to analyze the impact of the PPM, in particular the development of the artisans of the town of Chiapa de Corzo through tourism, as a tool for sustainable development. The study is undertaken under the mixed approach (qualitative and quantitative) of cross-section. Artisans and members of the local PPM committee are surveyed. The information collected was processed, analyzed and systematized, resulting in a low contribution of the PPM in terms of promotion, development and improvement in the quality of life of the artisans. The experience of the PPM in the town of Chiapa de Corzo is a watershed for the implementation of public policies and actions with greater social integration in the territory
A new Validated Method for Rapid Determination of Commercial Formulations Containing Quizalofop-P-Ethyl by Reversed-Phase Liquid Chromatography
Authors: Elkamhawy Ismael M.
Published: December 2024

A novel quantitative method for the determination of quizalofop-p-ethyl herbicide has been developed and validated using high-performance liquid chromatography with ultraviolet detection (HPLC-UV), which is cost-effective, easy to use, and rapid. This active ingredient is widely used as a systemic herbicide belonging to the aryloxy phenoxy-propionates group and is the active component in Torgy 5% EC® product, a formulation specifically designed for controlling unwanted weeds in various crops. The mobile phase is composed of a gradient of miscible solvents (acetonitrile and distilled water) in the 4:1 (v/v) ratio at a flow rate of 1.5 ml/min with UV detection at 260 nm. The reversed-phase brownlee™ C-18 column that was thermostated at 30°C used for quantification. The method's validation procedures, such as selectivity, linearity, range, LOD, LOQ, and trueness (bias and recovery), were discussed according to ICH guidance standards. The validation results demonstrated that this innovative method is suitable for assessing the content of quizalofop-p-ethyl within the 2–10 mg/mL range. The high value of the regression coefficient (R²=0.9971) underscores that the method is fit-for use for analytical applications.
Football et catholicisme en France de 1870 à nos jours
Authors: Dumons Bruno
Published: December 2024

Le football est né sur une terre anglicane mais son expansion sur le continent européen à la fin du xixe siècle lui a fait rencontrer le catholicisme, une confession alors majoritaire en France. Ce jeu viril véhicule pour nombre de jeunes prêtres et de jeunes garçons des patronages un système cohérent de vertus morales. Il peut être considérer comme une activité à promouvoir pour faire face à une République anticléricale. Le temps des patronages permet donc de multiplier les clubs, les infrastructures, les institutions officielles et leurs dirigeants. Le catholicisme français s’allie avec le football et contribue largement à sa promotion sur le territoire français, délaissant le rugby. Malgré une intense sécularisation au second xxe siècle, les rapports avec le football n’ont jamais cessé. Les joueurs eux-mêmes revendiquent une foi personnelle et des pratiques religieuses visibles. La vocation universelle du catholicisme s’accorde avec la globalisation du football.
Saving Argentine Malbec: Preserving Genetic Diversity in a Millenary Grape Varietal
Authors: Catena Adrianna , Buscema Fernando , Lijavetzky Diego , Gomez Talquenca Sebastián , Calderón Luciano
Published: December 2024

Against a backdrop of climate change and loss of biodiversity, preserving traditional grape varieties and their genetic diversity remains a major challenge for the future. The Catena Institute, in association with a number of Argentinian researchers, has embarked on a project of this kind, focusing on a grape variety that originally came from south-west France but is now emblematic of the Argentinian vineyards: Malbec. As well as outlining the specific characteristics of Argentine Malbec and its genetic diversity, this contribution explains the work being done to preserve it. It looks at the health of the vines as much as their genetic diversity, with the ultimate aim of ensuring the survival of Malbec and gaining recognition for it as an ancient variety, a veritable cultural heritage for humanity.
Controle de qualidade de uvas na produção de vinhos: rastreabilidade e viabilidade de uma certificação internacional
Authors: Verzeletti Talita , Priamo Wagner L. , Flores Shana S.
Published: December 2024

La sécurité alimentaire et la qualité sont des exigences actuelles des consommateurs et des marchés internationaux, qui se reflètent également dans le secteur vitivinicole et l’ensemble de sa chaîne. Cependant, elles peuvent poser des défis opérationnels, en particulier pour les petites et moyennes entreprises vinicoles. À l’aide des technologies de l’information, l’objectif de cette étude est de développer la traçabilité des raisins utilisés dans la production de vin dans une cave située à Garibaldi, RS, Brésil. L’étude a été réalisée en trois phases : élaboration de protocoles, mise en œuvre d’un système d’information et évaluation des résultats, identification des opportunités et des obstacles. Un protocole standard pour la traçabilité du raisin a été développé, prenant en compte les données sur la culture du raisin, l’évaluation de la qualité du raisin livré et les paramètres de contrôle depuis le traitement du raisin jusqu’à la mise en bouteille. Le logiciel Demetra, développé par Elysios a, à ce titre, été utilisé. La mise en œuvre de la traçabilité et du système d’information est une étape vers l’obtention d’une certification de qualité internationale. L’étude contribue à l’introduction des normes internationales de sécurité alimentaire et de qualité dans le contexte viticole brésilien. En ce sens, elle contribue à élargir les connaissances appliquées dans ce domaine et à aider les professionnels et les caves à élaborer des stratégies de mise en œuvre des systèmes de traçabilité.
Desafios e oportunidades na economia circular para embalagens de vidro no steor vitivinicola brasileiro
Authors: Rasador Caline Luiza , Cury da Silva Leonardo , Sabbado Flores Shana
Published: December 2024

Desde 2020 o Brasil vem registrando aumento no consumo de vinhos, impulsionando o surgimento de novas vinícolas em diversos estados brasileiros. Este aumento contribuiu para a alta demanda por garrafas de vidro, embalagem principal utilizada pelo setor vitivinícola. Contudo, tal embalagem está inserida em poucas ações que estimulem sua coleta para reciclagem, contribuindo para a sobrecarga dos aterros sanitários. Atualmente, apenas 25 % do vidro no Brasil é reciclado, demonstrando uma lacuna na reciclagem deste material. O vidro reciclado poderia compor 80 % do material necessário para se produzir uma nova garrafa, entretanto, o valor irrisório pago por esta matéria prima não atrai os recicladores. Sendo assim, o objetivo do trabalho é identificar desafios e oportunidades baseadas no conceito de economia circular para garrafas de vidro. A metodologia utilizada foi a revisão sistemática de literatura composta por documentos extraídos das bases de dados Scopus, Web of Science e Compendex Engineering Village, busca em base de patentes na Espacenet PT, complementada por dados de literatura cinzenta e entrevistas com agentes do setor. Através dos resultados, nota-se a inexistência de ações voltadas à EC do vidro no Brasil e a oportunidade de desenvolver um modelo de negócio capaz de promover a mudança deste cenário.
La evolución del enoturismo argentino: transformaciones y prospectivas
Authors: Santoni Leonardo , Gennari Alejandro , Winter Patricia
Published: December 2024

En los inicios del enoturismo en Argentina, algunas bodegas ofrecían sólo visitas y degustaciones. En un período relativamente corto para este tipo de proceso, la industria vitivinícola logró capitalizar la producción de vid y posicionarse con sus vinos en el mundo, impulsando también al enoturismo. Las bodegas diversificaron las actividades con ofertas para todos segmentos, incorporando eventos relacionados con el vino, la música, la cultura, el arte, el deporte, la ciencia, entre otras, atrayendo no solo a los amantes del vino, sino también a aquellos interesados en la cultura y la gastronomía. El enoturismo pasó de ser una actividad centrada en la degustación a una experiencia integral, convirtiéndose actualmente en una unidad de negocio sostenible.
The Indian Ocean Itinerary of the Buddhagupta’i rnam thar
Authors: Sinclair Iain
Published: December 2024

The transoceanic travels of the sixteenth century yogī Buddha­gupta­nātha, as reported in rnam thar form by his Tibetan disciple Tāranātha, offer rare observations on various far-flung cultures and societies of the period. As the narrative moves beyond the Indo-Himalayan world and across the Indian Ocean, it becomes more enigmatic and questionable. By drawing on other period sources, modern geographical knowledge and fresh translations of the passages in question, this article proposes new identifications for previously unidentified islands called Dung gi gling, Pā la ta, U lingga, A mu ka, Po ṭa la chung ba and so on. It then becomes feasible to reconstruct an extended maritime journey around the Arabian Sea, insular and mainland Southeast Asia, the South China Sea, the Swahili coast and the Bay of Bengal region. Tāranātha’s narrative, reappraised from an appropriately critical perspective, shows Buddha­gupta­nātha to have been one of the most widely travelled Indians of the early colonial era.
དུས་རབས་བཅུ་དྲུག་པའི་གྲུབ་ཆེན་བུད་ངྷ་གུཔྟ་ནྰ་ཐ་ཡི་ཕྱོགས་ཕེབས་སྐོར་ཁོང་གི་རྗེས་འཇུག་པ་བོད་པ་ཏྰ་ར་ནྰ་ཐ་ཡིས་རྣམ་ཐར་གྱི་རྣམ་པར་མཛད་ཡོད་ལ། ཏྰ་ར་ནྰ་ཐ་ཡི་རྣམ་ཐར་ནང་སྐབས་དེའི་རིག་གཞུང་དང་ས་ཐག་རིང་བོར་རྟོག་ཞིབ་གཏིང་ཟབ་མ་གནང་བས། རྒྱུས་མངའ་ཡོད་པའི་རྒྱ་གར་དང་ཧི་མ་ལ་ཡའི་རི་རྒྱུད་བརྒལ་ཏེ་རྒྱ་གར་རྒྱ་མཚོའི་མངའ་ཁུལ་ལ་སླེབས་དུས་དོགས་གཞི་ཆེ་བར་འགྱུར། རྩོམ་ཡིག་འདིར་རྒྱུ་ཆ་སྣ་ཚོགས་ཞིག་བེད་སྤྱོད་དང་དོགས་གཞི་ཆེ་བའི་དུམ་མཚམས་འགའ་གསར་བསྒྱུར་གྱིས་དེ་སྔ་རྒྱུས་མངའ་མེད་པའི་གླིང་ཕྲན་དུང་གི་གླིང་དང་། པལ་ཏ། ཨུ་ལིན་གཱ། འ་མུ་ཀ  པོ་ཏ་ལ་ཆུང་བ་སོགས་གསར་དུ་ངོས་འཛིན་ཐུབ་འདུན་བྱས་པ་དང་། འདི་ནི་གྲུབ་ཆེན་གྱི་ཨ་རབ་མཚོ་དང་ལྷོ་ཤར་འེ་ཤ་ཡ། ལྷོ་རྒྱ་ནག་མཚོ། སི་ཝ་ཧི་ལི་མཚོ་འགྲམ། བྷང་གལ་མཚོ་འགྲམ་བཅས་ཀྱི་མཚོ་ཐོག་འགྲུལ་བཞུད་ཆ་ཚང་བ་ཆེས་ཐོག་མར་བསྐྱར་བསྒྲིགས་བྱས་ཏེ་འབུལ་ལམ་ཞུས་པ་ཞིག་ཆགས་ཡོད།།
EFFECT OF FeCl3 COAGULAN DOSAGE ON DECREASING TURBIDITY OF LEATHER TANNERY WASTE PROCESSING
Authors: Tantri Nanda Brilian , Juhana Swatika , Yuliatmo Ragil
Published: December 2024

The leather tanning industry is one of the industries that produces liquid waste. The liquid waste of the leather tanning industry contains pollutants with a high level of turbidity. This research was conducted to determine variations in the dose of FeCl3 as a coagulant to reduce the turbidity of leather tanning wastewater. The coagulant added was 5 mL of FeCl3 with various doses of 1%, 2%, 3%, 4% and 5%. The optimum dose of FeCl3 coagulant to treat 300 mL of liquid waste is 3% with a volume of 5 mL, which means that 500 mg/L or 500 ppm is needed. The results showed a decrease in turbidity at the optimum dose was 94%, a decrease in chromium content of 83,53%. This shows that the effect of FeCl3 on reducing total chromium content and turbidity gives quite good results.
STUDY OF ORGANOLEPTIC TESTING ON SPORT SHOE
Authors: Frannita Eka Legya , Pramitaningrum Erlita , Hidayatullah Muhammad Charis
Published: December 2024

Currently sports shoes successfully attract a lot of consumers. Sports shoes were originally designed to support sports activities and reduce the risk of injury when doing sports. Nowadays, sports shoes are starting to be designed by adding an aesthetic value that increases fashion value. However, even though sports shoes have started to appear aesthetics side, the quality of the shoes is also an important factor when the shoes are used. To maintain the quality of shoes, it is necessary to test the quality of shoes. One of the important tests is organoleptic testing. The organoleptic testing can be carried out by following the requirements in accordance with SNI 12- 7072-2005 concerning fitness sports shoes with synthetic soles with a glue system, SNI 12-7075- 2005 about sports shoes with printed soles with a glue system, SNI 12-7195- 2006 about glue system jogging sports shoes, and SNI 12-7196-2006 concerning cross-country sports shoes. Several things that need to be considered are design aesthetics and workmanship inspection. This research focuses on conducting organoleptic test on eleven samples of sports shoes. Based on the results of tests that have been carried out based on SNI for sports shoes, there are several defects in five pairs of shoes.
Cryoanalgesia for Pectus Excavatum Repair: A Systematic Review
Authors: Gutiérrez William Montenegro , Barbosa-Velásquez Sharom , Ruiz Laura Carolina Neira , Moreno-Alfonso Julio César
Published: December 2024

Cryoanalgesia, or cryoablation, has emerged as a promising approach for postoperative pain control in pediatric patients
undergoing minimally invasive pectus excavatum repair. Traditional pain management strategies, including thoracic
epidural and patient-controlled analgesia, can effectively reduce pain but often lead to increased hospital stays and
opioid dependency, which may delay recovery and heighten risks. Cryoablation addresses these challenges by targeting
intercostal nerves, temporarily blocking pain transmission and minimizing opioid requirements. This systematic review
analyzes studies sourced from PubMed that evaluate cryoanalgesia’s effectiveness, comparing short- and long-term
outcomes of pain control, functional recovery, and patient quality of life following the Nuss procedure. Findings show
that cryoanalgesia significantly reduces acute pain, hospital stay length, and opioid use. However, residual symptoms,
including mild discomfort and chest sensations, persist in some patients, suggesting a need for improved long-term
management and anticipatory guidance. This review provides evidence supporting cryoanalgesia as a beneficial
alternative for pain control in pediatric pectus excavatum repair while addressing gaps in research on long-term
symptomatology and quality of life.
Minnesord
Authors: Ramsten Märta
Published: December 2024

Minnesord över den svenska musikforskaren, professor Backa Anna Ivarsdotter (1938–2024).
Local, place-based governance for net zero: a review and research agenda
Authors: McMillan Esmé , Barnes Jake , Nolden Colin , McDermont Morag
Published: December 2024

Net zero is widely perceived to be a societal challenge that cannot be addressed through business as usual but requires active governance aimed at societal transformation. In the UK, three quarters of all local authorities have declared climate emergencies, yet local action on net zero remains slow and uneven. Transforming local governance so that it is capable of organising to deliver change at a speed and scale commensurate with net zero targets is proving problematic. In this commentary the reasons why are explored. Using a narrative review method, informed by contemporary thinking on Transformative Innovation Policy, the commentary critically examines a growing body of knowledge on local, place-based governance of net zero, which has emerged at the interface of policy and practice in the UK since 2019. The review synthesises this evidence into seven place-based governance challenges and identifies extant obstacles and opportunities in navigating towards more effective governance arrangements. Collectively these challenges highlight the importance of organising to deliver change, not just organising the delivery of change, and the guiding role of the state in the process. The commentary concludes by setting out future research avenues.
EMERGING MARKETS AND INVESTMENT OPPORTUNITIES
Authors: Angelov Svetoslav
Published: December 2024

Emerging markets offer a compelling investment argument, combining growth potential, risk mitigation, exposure to interesting opportunities, and currency diversification. Emerging market growth equities can be an extraordinary investment opportunity, offering exposure to the potential of emerging markets, its demographics, growing wealth, and transition from manufacturing to services. Investors should consider their risk tolerance, investment horizon, and objectives when constructing a diversified portfolio that includes emerging market equities. Among the 71 developing economies analyzed, 18 countries have consistently outperformed their peers and global benchmarks. Understanding and assessing these risks is crucial for investors to make informed investment decisions in emerging markets.
The report sets out the following tasks:
• Conduct comprehensive analysis of emerging markets in different regions.
• Identify trends, growth potential and challenges specific to each market.
• Evaluate specific business opportunities within these emerging markets.
• Assess the risks associated with investing or expanding into emerging markets. Consider political stability, regulatory frameworks, currency fluctuations, and cultural differences.
• Analyze existing players and potential competitors in these markets.
• Identify barriers to entry, such as legal requirements, infrastructure limitations, and cultural nuances.
This paper serves as a theoretical analysis of sources. To address the above issues, specialized sources on this research topic were examined.
OVERVIEW OF PRICE LEVELS IN MARINE CONTAINER TRANSPORT IN TIMES OF INSTABILITY IN THE SECTOR
Authors: Borisova Veselina
Published: December 2024

The current study is a brief overview of price stability in liner shipping over the past year (year 2023) and the beginning of the current year. It shows the importance and relevance of the problem, and how stability in the maritime sector is influenced by external factors and interrelationships. By means of a comparative analysis of the current price imbalances occurring in the sector, we will derive guidelines and instructions for action in specific situations. The report aims to familiarize readers with the pricing process in container shipping. We will help shippers and container brokers to be more flexible in force majeure circumstances and try to create the pillars to build a stable international trade.
The administrative appeal of tax acts: a fundamental right ensuring fair treatment and transparency in the tax system
Authors: LAVDARI Irena
Published: December 2024

The right to appeal administrative acts is a fundamental aspect of ensuring justice and accountability in the tax administration. This right is embedded in various constitutional principles and legal frameworks aimed at protecting the rights and freedoms of individuals. Modern tax systems are built on the principles of justice and transparency, providing effective mechanisms for appealing administrative decisions. Procedural justice in the context of administrative appeals is essential for ensuring fairness and transparency in decision-making processes. The principle of equality before the law grants taxpayers the right to be treated equally and to appeal any perceived unfair decision. The appeal process helps protect them from potential inaccuracies, arbitrary actions, or misunderstandings that may arise during tax assessments. The “Law on Tax Procedures in the Republic of Albania” outlines the procedures and mechanisms for appealing tax acts issued by tax authorities. It lays the foundation for a fair and efficient system of resolving tax disputes in Albania. Additionally, the Administrative Procedures Law sets forth the general principles and rules governing administrative procedures, including those related to tax appeals. It ensures that administrative actions, including tax assessments, are conducted transparently, impartially, and timely. The jurisprudence of the European Court of Human Rights and the Constitutional Court of Albania plays a significant role in shaping and ensuring the right to appeal administrative acts, offering legal clarity and protection for individuals involved in the administrative process.
“Jatkamme yhteisopettajuutta” Varhaiskasvatuksen erityisopettajat inkluusion esteitä purkamassa
Authors: Viljamaa Elina , Risteelä Virpi
Published: December 2024

Varhaiskasvatussuunnitelman perusteiden (Opetushallitus, 2022) mukaan varhaiskasvatusta tulee toteuttaa inklusiivisten periaatteiden ja arvojen mukaisesti. Inklusiivisuuteen tähtäävien toimien tarkoituksena on vahvistaa yhdenvertaisuutta ja tasa-arvoa sekä moninaisuuden arvostamista ja yhteisöllisyyttä. Tässä tutkimuksessa kerrotaan yhden kunnan varhaiskasvatuspalveluissa toteutetusta narratiivisesta toimintatutkimuksesta (Heikkinen ym., 2007), jossa inklusiivisen varhaiskasvatuksen kehittämiseen osallistui kymmenen konsultoivassa roolissa toimivaa varhaiskasvatuksen erityisopettajaa, 23 päiväkodinjohtajaa ja tuesta vastuussa oleva esihenkilö. Toimintatutkimuksen tavoitteena oli yhdessä kunnan varhaiskasvatuksen erityisopettajien kanssa tunnistaa inklusiivisen varhaiskasvatuksen esteitä ja kehittää ratkaisuja esteiden purkamiseen. Tutkimuksessa oli viisi aineistoa: erityisopettajien raportit työajanseurannasta, päiväkotien johtajille tehdyn kyselyn vastaukset, erityisopettajien työiltapäivien tuotokset, erityisopettajien yhteisopettajuuskokeiluista kirjoittamat raportit ja esihenkilön muistiinpanot. Aineisto analysoitiin narratiivisella analyysillä (Georgakopoulou, 2015). Aineistojen pohjalta inklusiivisen varhaiskasvatuksen esteiksi tunnistettiin erityisopettajien liian suuri työmäärä sekä työn toteuttamiseen liittyvät, ulkopuolisten tahojen mutta myös erityisopettajien itsensä tuottamat joustamisen vaatimukset, joista seurasi työhön kiirettä, ennakoimattomuutta ja sirpaleisuutta. Uudenlaisen inklusiivisen toimintakulttuurin omaksumisen esteiksi kerrottiin myös rakenteellisia ja totuttuun ajattelumalliin liittyviä haasteita. Erityisopettajat ja varhaiskasvatuksen opettajat kokeilivat toimintatutkimuksessa yhteisopettajuutta. Erityisopettajat kertoivat yhteisopettajuuden mahdollistaneen erityispedagogisen asiantuntijuuden läsnäoloa ryhmissä, asiantuntijuuden jakamista, suunnitelmallista yhteistyötä, lasten osallisuuden vahvistumista, eriyttämisen mahdollisuuksia, lasten yksilöllisempää ohjausta ja mahdollisuuksia havainnoida lapsia. Suurimmaksi haasteeksi erityisopettajat kertoivat yhteisen suunnitteluajan puutteen.
Ndikimi i trajtimit stomatologjik në gjendjen emocionale te një adoleshent
Authors: Dauti Njomza , Dauti Pranvera , Dauti Hajrie , Dauti Festim
Published: December 2024

Problemet stomatologjike estetike mund të ndikojnë në vetëvlerësimin, ndjenjat dhe mendimet e adoleshentëve. Ky prezentim i rastit ka për qëllim të paraqesë një pacient me lezione kariotike masive të kurorave të incizivëve man dibularë të shoqëruar me periodontit apikal kronik, si dhe me gjendje të rënduar emocionale të tij. Dhëmbët e patra jtuar, lezionet kariotike dhe komplikimet e tyre ndikojnë në estetikën dhe sjelljen psiko-sociale të adoleshentëve, përkatësisht në vetëvlerësimin e tyre. Fjalët kyçe: vetëvlerësim, lezionet kariotike, periodontiti apikal.
Njohuritë e stomatologëve mbi efektin e cigareve elektronike dhe rreziku për shëndetin oral
Authors: Sllamniku-Dalipi Zana , Bajrami-Shabani Donika , Dula Linda , Sopi-Krasniqi Mirlinda
Published: December 2024

Stomatologët kanë një rol të rëndësishëm në in formimin e pacientëve për rreziqet shëndetësore që lidhen me përdorimin e cigareve elektronike (e-cigaret) shpesh të perceptuara si një alternativë më e sigurt ndaj duhanit tradicional. E-cigaret paraqesin rrezik të rëndësishëm për shëndetin, duke përfshirë sistemin kardiovaskular, respirator, shëndetin oral dhe sistemet e tjera. Edukimi i pa cientëve mbi këto rreziqe nga ana e stomatologëve është më se i rëndësishëm duke ofruar informaci one dhe këshilla të orientuara për të ndihmuar në mbrojtjen e shëndetit oral dhe të përgjithshëm të pacientëve.
Strategjitë inovative në protetikën stomatologjike – tejkalimi i sfidave tek implantet
Authors: ShPSRK Shoqata e Protetikes Stomatologjike te Kosoves
Published: December 2024

Abstraktet nga Konferenca II e Shoqatës së Protetikës Stomatologjike të Kosovës “Strategjitë inovative në protetikën stomatologjike – tejkalimi i sfidave tek implantet”
Proteza parciale
Authors: Keraj Fejzi , Keraj Kreshnik
Published: December 2024

Vitet e fundit interesimi dhe studimet e kryera shken core janë drejtuar rreth përdorimit të implanteve dhe pakësimit të protezave parciale dhe totale. Por me gjithë dëshirën e mjekëve dhe pacientëve, implantet dentare nuk mund të eliminojnë tërësisht protetikën e lëvizshme. Interesi për proteza të plota po ulet duke aplikuar im planto-protezën, por nevojat për proteza parciale të lëvizshme vazhdojnë të jenë të kërkuara.
Anketa studimore mbi emergjencat mjekësore në praktikën stomatologjike – sondazh i stomatologëve kosovarë
Authors: Kamberi Blerim , Stavileci Miranda , Faiku Bleron , Dollaku Blerta , Kamberi-Çuni Anila , Gashi Anda
Published: December 2024

Gjatë praktikës stomatologjike, stomatologët mund të ballafaqohen edhe me emergjenca mjekësore të natyrave të ndryshme. Mungesa e të dhënave mbi prevalencën e emergjencave mjekësore në vendin tonë, ka inkurajuar Odën Stomatologjike të Kosovës që të realizojë anketën studimore nga stomatologët/anëtarët e OSK-së, për të mbledhur informacione lidhur me përvojën e tyre dhe ballafaqimin me këto emergjenca. Nga 549 pyetësorët e plotësuar, emergjencat më të shpeshta ishin: sinkopa vazovagale (60.1%), hipertensioni arterial (37.3%), hipo- tensioni ortostatik (30.2%), ndërsa ato më të rralla dhe më të lehta ishin: reaksionet e lehta alergjike (21.4%). Pasqyra e fituar nga kjo anketë studimore, ndihmon në planifikimin e trajnimeve të stomatologëve për menaxhimin e rasteve emergjente gjatë praktikës së tyre, si dhe përmirësimin e kushteve të punës në ordinancat stomatologjike.
Rëndësia e analizave biologjike paradontale në planifikimin dhe realizimin korrekt të protezave parciale
Authors: Keraj Kreshnik , Kaçani Gerta , Keraj Lunareda
Published: December 2024

Vitet e fundit studimet e kryera kanë rritur interesimin në përdorimin e implanteve dhe zëvendësimin e dhëm- bëve të humbur. Me gjithë dëshirën e klinicistëve dhe pacientëve, implantet dentare nuk mund të zëvendësojnë tërësisht protezat e lëvizshme. Interesimi për proteza totale po ulet me përdorimin e implanteve dentare, por nevojat për pro- teza parciale të lëvizshme vazhdojnë të jenë të kërkuara. Nisur nga ky fakt duhet të rritet niveli shkencor dhe profesional i klin- icistëve dhe teknikëve dentarë në realizimin e protezave sa më të përshtatshme, si në aspektin funksional ashtu edhe atë este- tik. Ky studim ka për qëllim të vlerësoj sistemin parodontal gjatë planifikimit të protezave parciale të skeletuara. Në këtë studim kemi realizuar 20 proteza parciale të skeletuara nga të cilat 12 në nofullën e poshtme dhe 8 në nofullën e sipërme, gjatë viteve 2023-2024. Për krahasim kemi vlerësuar 20 proteza parciale të skeletuara, të realizuara ndër vite nga ana jonë dhe nga klinicistë të ndryshëm, prej të cilave 11 në nofullën e poshtme dhe 9 në nofullën e sipërme në periudhën kohore deri në 7 vite. Rezulta- tet tregojnë se punimet protetike të mëhershme nuk merrnin në konsideratë faktorët biologjikë të dhëmbëve dhe okluzionin e pacientit. Në rastet tona, të kryera pas analizës paralelometrike, performanca e punimit protetik vlerësohej më e kënaqshme. Fjalët kyçe: proteza parciale e skeletuar, paralelometri, ekuatori protetik.
Vendimmarrja për punimet protetike: pranimi apo refuzimi nga pacientë
Authors: Shaqiri Sherif , Etemi Edita , Beqiri Kaltrina
Published: December 2024

Qëllimi i këtij studimi është të vlerësohet procesi i vendimmar rjes për trajtimet protetike: pranimi ose refuzimi i tyre nga pa cientët. Ky studim përfshiu 1785 pacientë, të moshës nga 13 deri në 82 vjeç, me një moshë mesatare prej 48.2 vjeç, të cilët u ekzaminuan në periudhën 2019-2023 në klinikën dentare spe cialistike “Protetika Ag” në Tetovë. Të dhënat e mbledhura nga kartelat e pacientëve u regjistruan në një databazë. Shpërndar ja e të dhënave është paraqitur nëpërmjet përqindjeve, ndër sa analiza statistikore u krye me anë të testeve X2, T-test dhe koeficientit të probabilitetit. Nga gjithsej 3060 trajtime prote tike të rekomanduara, rezultoi se protezat totale, të lëvizshme nga akrillati ishin opsioni më i rekomanduar, me 24.48% të pa cientëve, ndërsa protezat parciale të skeletuara, të retinuara me ateçmenë u rekomanduan në përqindjen më të ulët, 0.95%. As pekti financiar si faktor kyç ka qenë faktori kryesor që ka ndikuar në pranimin e punimeve protetike, me 46.19% të pacientëve që i kanë pranuar trajtimet për këtë arsye, ndërsa 43.47% i kanë refuzuar për shkak të kostos. Në bazë të rezultateve të këtij stu dimi, mund të konkludohet se refuzimi i trajtimit protetik është më i lartë për punimet që nuk mbulohen financiarisht nga Fondi Shëndetësor i Maqedonisë së Veriut. Fjalët kyçe: punimet protetike, pacientët e ekzaminuar, reko mandimi, pranimi, refuzimi.
Vlerësimi i rasteve të kaninit të retinuar në maksillë dhe mandibulë
Authors: Shena Matilda , Habazaj Eva , Muça Briana , Spahiu Erila
Published: December 2024

Kaninët e retinuar maksillarë dhe mandibularë përfaqëso jnë një problem klinik që haset shpesh dhe trajtimi i tyre kërkon në përgjithësi një qasje ndërdisiplinore. Në këtë studim u analizua prania e kaninëve të retinuar për periud hën 5 vjeçare (2020-2024) në dy klinika dentare në Tiranë. Gjetjet tregojnë se përqindja e kaninit të retinuar është më e shpeshtë në maksillë 3.5% krahasuar më përqindjen e kaninit të retinuar në mandibulë me 1.7%. Studimi identi fikoi një numër më të lartë të rasteve te femrat dhe tregoi se shumica e pacientëve ishin asimptomatikë. Fjalët kyçe: kanini i retinuar, eruptim, maksillë, mandib ulë.
Inovacionet digjitale në realizimin e protezave totale: Një epokë e re në protetikën stomatologjike
Authors: Veseli Enis , Berisha Nora , Sahiti Florina , Veseli Kaltrina , Breznica Edona
Published: December 2024

Teknologjia digjitale në vitet e fundit ka transformuar praktikat dentare me mjete digjitale të sofistikuara dhe programe softuerike, duke përfshirë skanerët intra oral, sistemet CAD/CAM dhe printimin 3D, të cilat po zëvendësojnë metodat tradicionale, duke rritur saktësinë dhe efikasitetin e përfundimit të punimeve dentare, përf shi protezat totale. Ky rishikim i literaturës synon të shqyr tojë përparimet e fundit, aplikimet klinike dhe ndikimin e teknologjisë digjitale në realizimin e protezave totale. Fjalët kyçe: protezat totale, teknologjia digjitale, CAD/ CAM, 3D.
Ginecologia e Obstetrícia - Edição XV
Authors: BARROSO LANGONI DE FREITAS GUILHERME , MIRANDA LIMA GABRIELA , CAROLINE CAPELA MENDES JÉSSICA
Published: December 2024

Desde a puberdade, menarca, desenvolvimento das mamas, gravidez até a menopausa, doenças significativas afetam as mulheres. uma equipe multidisciplinar poderá assistir da melhor forma esta mulher e ser apoio fundamental no trabalho do médico ginecolog
Digital education in Germany: Policies, teacher perspectives, and challenges in a post-pandemic world
Authors: Arruda Eucidio Pimenta , Gomes Suzana dos Santos , Arruda Durcelina Pimenta
Published: December 2024

This article intends to conduct a theoretical examination of education and technology public policies proposed for the German school system, under a post-pandemic context in which governments around the world have strengthened their pedagogical initiatives in digital technologies in the school environment. The results presented here are part of the research “Post-pandemic education: understanding of analogic education and digital education from the perspective of educational institutions and teachers in Brazil and Germany”, carried out between 2023 and 2024. As a method, we conducted extensive documentary research that analyzed within the context of technology-mediated educational policies in Germany, in a global context. We sought to relate these policies to a possible change in school education that can also reposition teacher training in the country. In the German context, the article describes the education system, digital education policies and the challenges in their implementation. The results show important avenues for changes in teacher training for the use of technology and the need for additional research to assess the impact of digital education.
EU Consequences of ECJ Decision on VAT Exemption for Pension Funds
Authors: Zutt J. , Plattel A.
Published: December 2024

The ECJ has recently decided in a case revolving around application of the VAT exemption on services provided to pension funds in the Netherlands.
NL: ECJ, 5 Sept. 2024, Joined cases Case C-639/22 to C-644/22, X v. Inspecteur van de Belastingdienst Utrecht, Case Law IBFD.
The ECJ’s decision was inconclusive, and it was left to the local court in the Netherlands to decide whether, based on the specific facts and circumstances, the VAT exemption could be applied to the services provided to these pension funds. This article explores the insights provided by the ECJ in this judgment and examines why this decision should have an impact throughout the European Union and why pension funds or other funds alike for the purpose of the VAT exemption should not only look at competition within their own country, but also elsewhere in the European Union.
Sexual and asexual morphs of a new Apiospora (Apiosporaceae) species on bamboo from northern Thailand
Authors: Tun ZL , Bhunjun CS , Maharachchikumbura SSN , Alotibi F , Hyde KD
Published: December 2024

luding as endophytes, pathogens, and saprobes. In this study, we identified a novel species,
Apiospora pseudogarethjonesii, through a multi-locus phylogenetic analysis using combined ITS,
LSU, tef-1α, and β-tub loci, supported by morphological characteristics. This fungus was isolated
from the dead bamboo branches at the Mushroom Research Center in northern Thailand. Apiospora
pseudogarethjonesii differs from its phylogenetically related sister taxon A. garethjonesii, A.
mytilomorpha and A. subrosea by having larger ascomata, smaller asci, and ascospores with thick,
gelatinous sheaths, and larger conidia