bluuebunny/crossref_metadata_2025 huggingface dataset:
Recurrence Rate of Pleomorphic Adenoma in Minor Salivary Glands After Surgical Excision: A Retrospective Clinical Study
Authors: Abbas Ali Hussein , Al-Khannaq Yassir Ryadh , Al-Anee Auday Mahmood , Al-Quisi Ahmed Fadhel
Published: January 2024

Background: Pleomorphic adenoma of the minor salivary gland is a rare benign tumor. It commonly occurs in the hard and soft palates. Treatment by surgical excision achieved success in improving the patient’s health. Objective: To evaluate the recurrence rate after surgical treatment of pleomorphic adenoma in minor salivary glands. Methods: This retrospective study included patients who attended the Maxillofacial Surgery Unit in Ghazi Al-Hariri Hospital, Baghdad, from 2019 to 2021, complaining of soft tissue lumps involving the soft and hard palate, buccal mucosa, and upper lip. After the provisional diagnosis of these lesions, a total surgical excision of the tumor with a safe margin of 1 mm was performed, and the biopsy was sent for histopathological examination. A follow-up evaluation was performed for all patients two years after surgery. Results: Twenty-three patient data sheets with minor salivary gland pleomorphic adenoma were screened and initially included in this study. Only 12 patients (8 males and 4 females) were eligible, and 11 were excluded. Out of the patients who had total surgical excision, two women experienced tumor recurrence during the follow-up period. One had an ulcerated pleomorphic adenoma in the hard palate, and the other had a pleomorphic adenoma in the soft palate with mucosal tethering. Conclusions: Wide surgical excision is a successful treatment to decrease the recurrence rate, especially in cases of ulceration and tethering.
On The Algebraic Properties of l-Congruencies in Groups
Authors:   University of Chinese Academy of Sciences, CAS, Mathematics Department, Beijing, China, Xu Lee
Published: January 2024

This paper is dedicated to defining and studying the concept of congruencies in l-groups, where we prove the following main results: 1) If θ is a congruence relation on l-group G, then is l-group. 2) If is l-group, then for holds if and only if are equivalent. Also, we illustrate many examples to clarify the validity of our work.
Metaheuristic Optimization for Enhancing Cyber Security Index Prediction: A DTO+FGW Approach with MLP Integration
Authors:   Computer Science and Intelligent Systems Research Center, Blacksburg 24060, Virginia, USA, Zaki Ahmed Mohamed ,   Computer Science Department, Faculty of Computer and Information Sciences, Ain Shams University, Cairo, 11566, Egypt,   School of ICT, Faculty of Engineering, Design and Information  Communications Technology (EDICT), Bahrain Polytechnic, PO Box 33349, Isa Town, Bahrain,   Faculty of Artificial Intelligence, Delta University for Science and Technology, Mansoura 35712, Egypt; Department of Communications and Electronics, Delta Higher Institute of Engineering and Technology, Mansoura, 35111, Egypt,   Department of Communications and Electronics, Delta Higher Institute of Engineering and Technology, Mansoura, 35111, Egypt, Abdelhamid Abdelaziz A. , Ibrahim Abdelhameed , Eid Marwa M. , El-Kenawy El-Sayed M. El
Published: January 2024

In the realm of cybersecurity, the evaluation and enhancement of cyber resilience are paramount to safeguarding nations and organizations against evolving digital threats. This paper introduces a novel approach that integrates the Dipper Throated Algorithm (DTO) and the Grey Wolf Optimizer (GWO) to fortify the analysis of Cyber Security Indexes. These indexes encompass vital metrics, including the Cybersecurity Exposure Index (CEI), Global Cyber Security Index (GCI), National Cyber Security Index (NCSI), and Digital Development Level (DDL). Leveraging the adaptive nature of DTO and the collaborative hunting strategies of GWO, the proposed DTO+GWO algorithm aims to optimize the evaluation of cyber readiness, exposure levels, and global commitments to cybersecurity. The Cyber Security Indexes dataset, featuring indicators from 193 countries, serves as the testing ground. This study contributes to advancing cyber threat assessment methodologies, fostering a proactive stance in the face of cyber risks globally. Through rigorous optimization, the DTO+GWO algorithm exhibits promising potential to elevate the precision and efficacy of cybersecurity evaluations. The optimization results demonstrate a notable achievement, with an RMSE of 0.0090, reflecting the algorithm's enhanced performance in fine-tuning the assessment of cybersecurity indexes.
The Integration between Building Information Modelling and Scrumban. Case Study: FD3 Commercial Building in Damascus
Authors:   Student of Building Information Modeling and Management Master Programme, Syrian Virtual University, Shker Yaman ,   Lecturer in the Master's Program in Building Information Modeling and Management at the Syrian Virtual University, Damascus, Syria, Saoud Lama
Published: January 2024

Construction Project Management is one of the most significant processes that require meticulous organization and coordination to ensure the successful project implementation, meeting various criteria. Currently, the need for using modern technologies and methodologies became of utter necessity, in particular with the sophisticated advancements in technology and the emergence of the contemporary project management methodologies. This should be done to achieve the best results when implementing such projects Existing literature underscores the importance of Agile project management in projects. This is due to its effectiveness in achieving the project deliverables. Agile project management proved to reduce rework and provide assistance in dealing with possible changes that might have an influence on the project progress in the future. This is particularly evident in the current situation in Syria, where a company would take responsibility of the rework costs due to various unexpected uncertainties or risks, resulting in stopping the work on ongoing projects. Rework is considered of the most noticeable problems in the construction industry in Syria, and as a result, the industry is losing efficiency and effectiveness. All such hardships urged the need for more sophisticated methodologies and technologies, such as Building Information Modelling (BIM), where BIM proved to be time-, quality-, and cost-effective. This study sheds the light on the application of the Scrumban methodology, the most recent Agile project management methodology, and its integration with the BIM environment in the execution phase in construction projects. This research was based on the experimental research methodology, in addition to exploring the existing literature to provide final results supported by previous experience and the application section to reach optimal recommendations to apply Scrumban in BIM-Based construction projects in Syria in the light of the current practices.
Enhancing K-Nearest Neighbors Algorithm in Wireless Sensor Networks through Stochastic Fractal Search and Particle Swarm Optimization
Authors:   Computer Science and Intelligent Systems Research Center, Blacksburg 24060, Virginia, USA, Zaki Ahmed Mohamed ,   Computer Science Department, Faculty of Computer and Information Sciences, Ain Shams University, Cairo, 11566, Egypt,   School of ICT, Faculty of Engineering, Design and Information  Communications Technology (EDICT), Bahrain Polytechnic, PO Box 33349, Isa Town, Bahrain,   Faculty of Artificial Intelligence, Delta University for Science and Technology, Mansoura 35712, Egypt; Department of Communications and Electronics, Delta Higher Institute of Engineering and Technology, Mansoura, 35111, Egypt,   Department of Communications and Electronics, Delta Higher Institute of Engineering and Technology, Mansoura, 35111, Egypt, Abdelhamid Abdelaziz A. , Ibrahim Abdelhameed , Eid Marwa M. , El-Kenawy El-Sayed M. El
Published: January 2024

The utilization of wireless sensor networks (WSNs) holds significant importance in diverse data collection applications. Efficient operation of computers, especially in predictive tasks, is imperative for obtaining accurate results within WSNs. This research introduces an innovative approach employing Stochastic Fractal Search-Particle Swarm Optimization (SFS-PSO) to enhance the performance of the K-Nearest Neighbors (KNN) algorithm. The proposed methodology initiates with the establishment of a particle population, dynamically adjusting their positions and velocities and integrating a diffusion process. Through an iterative process of incremental adjustments and evaluations, the algorithm fine-tunes its parameters, resulting in a refined KNN regression model. The enhanced model exhibits substantial improvements, as indicated by the notable reduction in root mean square error (RMSE) and mean absolute error (MAE), accompanied by a strengthened correlation between variables. The favorable outcomes underscore the efficacy of the SFS-PSO optimization technique in augmenting the KNN algorithm's performance within wireless sensor networks. In simpler terms, the application of SFS-PSO in conjunction with KNN leads to a significant decrease in RMSE, reaching a value as low as 0.00894, demonstrating the notable effectiveness of this optimization approach in refining the predictive capabilities of the KNN algorithm in the context of WSNs.
Common Fixed Point Theorems For Weakly Compatible Mappings In Complex Valued M− Fuzzy Metric Spaces
Authors:   PG and Research Department of Mathematics, Raja Doraisingam Govt. Arts College, Sivagangai, Affiliated to Alagappa University, Karaikudi, Tamil Nadu, India., Jeyaraman M. ,   Research Scholar, PG and Research Department of Mathematics, Raja Doraisingam Govt. Arts College, Sivagangai, Affiliated to Alagappa University, Karaikudi, Tamil Nadu, India, Pandiselvi M.
Published: January 2024

In this paper, we introduce the notion of complex valuedM- fuzzy metric spaces. We are proving a common fixed point theorem for weakly compatible mappings satisfying common E.A. Like property in complex valued M- fuzzy metric space. Our results improve and extend the results of Singh et al.12
Առողջության առաջնային պահպանման համակարգում մանկաբուժական ծառայության մարդկային ռեսուրսներով ապահովվածության հիմնախնդիրները Հայաստանում
Authors: Սարիբեկյան Կարինե , Մելիք-Նուբարյան Դավիթ , Երիմյան Գոհար
Published: January 2024

Ներածություն. Երեխաների և դեռահասների առողջության և զարգացման կարգավիճակը զգալի չափով կանխորոշում է հասարակության ապագա բարեկեցությունը, հանդիսանում տնտեսական և սոցիալական կայուն զարգացման գրավական, իսկ երեխայի առողջության պահպանման ոլորտում կատարվող ներդրումները դիտարկվում են որպես բարեկեցիկ ապագային ուղղված արդյունավետ ներդրումներ:
Նպատակ. Սույն հետազոտությունը նպատակ ունի մանկաբուժական ծառայության կազմակերպման, մարդկային ռեսուրսներով ապահովվածության ներկայիս իրավիճակի ուսումնասիրության միջոցով վեր հանել այն հիմնախնդիրները, որոնց հաղթահարմանն ուղղված գործողությունները կարող են բարելավել երեխաների բուժսպասարկման որակը առողջության առաջնային պահպանման (ԱԱՊ) օղակում։
Մեթոդներ. Կատարվել է միջազգային փորձի և ոլորտը կանոնակարգող փաստաթղթերի ուսումնասիրություն, վիճակագրական տվյալների համեմատական վերլուծություն և զրույցներ առաջին կուրսի կլինիկական օրդինատորների հետ։
Արդյունքներ. Իրականացված համակարգային փոփոխությունների և մանկաբուժական ֆակուլտետի փակմամբ պայմանավորված՝ 2000-2020 թթ. ընթացքում ԱԱՊ օղակի մանկաբույժների թիվը շարունակաբար նվազել է՝ 1990 թ. համեմատ կրճատվելով ավելի քան երկու անգամ (1990 թ. 2000 մանկաբույժ, իսկ 2020 թ.՝ 946)։ Պոլիկլինիկաներում արձանագրվում է երիտասարդ մասնագետների ահագնացող դեֆիցիտ՝ գործող մանկաբուժական անձնակազմի շարունակական «ծերացման» ֆոնին։ 2017 թ. մանկաբույժների ընդհանուր թվում 55 և բարձր տարիքի անձինք եղել են 49%, 2021 թ.՝ արդեն 61%: Վերջին տարիներին ԱԱՊ օղակի մանկաբույժների թիվը տարեկան միջինում կրճատվում է 8-10 մասնագետով։ Ստեղծված իրավիճակը հանգեցնում է թանկարժեք հիվանդանոցային բեռի զգալի աճի՝ ԱԱՊ համակարգի նկատմամբ վստահության նվազման և բուժաշխատողների շահադրդող մեխանիզմների բացակայության ֆոնին։ Մանկաբուժական ծառայության մարդկային ռեսուրսների խնդիրն առավել սուր է մարզերում, իսկ վերջին տարիներին նաև Երևանում։ Միևնույն ժամանակ, բուհական և հետբուհական ծրագրերում մանկաբուժություն առարկային տրամադրվում է նվազագույն չափաքանակ: Մանկաբուժությունը չընտրելու պատճառների մեջ գրեթե բոլոր կլինիկական օրդինատորները նշում են ցածր վարձատրվող և պատասխանատու աշխատանքը։
Եզրակացություն. Մանկաբույժների և ընտանեկան բժիշկների հետդիպլոմային կրթական ծրագրերը վերանայման կարիք ունեն։ ԱԱՊ օղակի համար անհրաժեշտ ընդհանուր պրակտիկայի մանկաբույժները կարող են պատրաստվել ավելի կարճաժամկետ ծրագրով, որի թեմաներում հիվանդ երեխային վերաբերող հարցերից շեշտադրումը պիտի տեղափոխվի առողջ երեխաների հսկողության, աճի և զարգացման գնահատման, կանխարգելիչ մանկաբուժության հարցերի ուսուցանմանը։ Իրականացվող բարեփոխումների առանցքում պետք է լինեն մարդկային ռեսուրներով ապահովման, ԱԱՊ համակարգում նրանց աշխատանքի շահադրդող մեխանիզմների մշակման և ներդրման խնդիրները:
José de Alencar e a paisagem através de um diorama
Authors: Correia Ana Maria Amorim
Published: January 2024

Destacado nome do Romantismo brasileiro, José de Alencar, em suas lendas indianistas, retrata um passado brasileiro destacando a natureza do país. Com um elogio à nação e elevação da origem do brasileiro, o autor pinta as paisagens nacionais. As associações das paisagens com o ensejo de enobrecer o país são características de Iracema (1865) e Ubirajara (1874). Este artigo aproxima a construção de paisagem dessas obras à formação de dioramas, recurso em ascensão dos museus naturais do século XIX. Nas cenas indianistas, as paisagens compõem um dispositivo museal com as suas descrições e escolhas de elementos. Nos aspectos formais também encontramos estes elementos nas narrativas e em seus paratextos.
Analisis Kebijakan Kurikulum Madrasah dan Madrasah Diniyah di Indonesia
Authors: Rizki Muhammad Fajar Fatihatur , Zamzani Pratiwi Nur , Fahreza Muhammad
Published: January 2024

Penelitian ini didasari oleh penelitian terdahulu mengenai arah kebijakan kurikulum madrasah dan madrasah diniyah di Indonesia yang identifikasi adanya perbedaan dalam pelaksanaannya dan terdapat kebijakan yang berbeda walaupun dalam satu naungan kementrian yang sama. Penelitian ini merupakan penelitian kualitatif yang dilakukan dengan pendekatan studi pustaka sebagai data penelitian. Teknik pengumpulan data dengan menggunakan dokumentasi yang menelusuri dari berbagai macam literatur serta analisis data menggunakan analisis kritis terhadap dokumen peneliitian. Hasil yang menunjukan dalam penelitian ini adalah perkembangan kebijakan madrasah dan madrasah diniyah di Indonesia sehingga menciptakan kurikulum yang sesuai dengan kebutuhan masyarakat.
Pengaruh Model Pembelajaran Problem Based Learning (PBL) terhadap Berpikir Kritis Siswa pada Mata Pelajaran Geografi Kelas XI IPS di SMA Bintara Depok
Authors: Rakina Rakina , Daulay Mushoddik
Published: January 2024

Tujuan dari penelitian ini adalah untuk “mengetahui pengaruh Pengaruh Model Pembelajaran Problem Based Learning (PBL) terhadap berpikir kritis siswa dalam domain pendidikan geografi. Penelitian dilakukan terhadap sampel yang mewakili siswa yang terdaftar di kelas XI IPS di SMA Bintara Depok. Penelitian ini menggunakan pendekatan kuasi eksperimen dengan desain penelitian Nonequivalent Control Group Design. Tujuan utama dari penelitian ini adalah untuk melakukan analisis dan penyelidikan terhadap fenomena keanekaragaman budaya di Indonesia. Partisipan penelitian ini terdiri dari siswa kelas XI IPS di SMA Bintara Depok pada tahun ajaran 2022/2023. Populasi penelitian dikelompokkan menjadi dua kelompok yang berbeda: kelompok eksperimen yang dinyatakan sebagai kelas XI IPS 1, dan kelompok kontrol yang dinyatakan sebagai kelas XI IPS 2. Proses pengumpulan data dilakukan melalui alat tes esai. Metodologi analisis data mencakup penggunaan berbagai uji statistik, seperti uji normalitas, uji homogenitas, dan uji Independent Sample T-test. Temuan penelitian menunjukkan bahwa pemanfaatan pendekatan pembelajaran problem based learning (PBL) berpengaruh signifikan terhadap peningkatan kemampuan berpikir kritis siswa. Kelompok eksperimen menunjukkan skor rata-rata yang jauh lebih tinggi” yaitu 77,48 dalam kategori klasifikasi kritis, dibandingkan dengan skor rata-rata kelompok kontrol sebesar 58,14 dalam kategori klasifikasi cukup kritis.
Faktor Pendukung dan Pengambat Pola Komunikasi Organisasi untuk Meningkatkan Motivasi Karyawan di CV Kreasi Pisang Indonesia
Authors: Nurhabyana Nurhabyana , Sultan Moehammad Iqbal , Arianto Arianto
Published: January 2024

Tujuan dari penelitian ini adalah untuk mencari tahu bagaimana pola komunikasi dalam mening-katkan motivasi kerja dan mencari tahu faktor pendukung serta hambatan pola komunikasi di CV Kreasi Pisang Indonesia. Pada penelitian ini, penulis menggunakan pendekatan kualitatif guna melihat dan mengungkapkan suatu keadaan dan objek dalam konteksnya, menemukan makna (meaning) atau pemahaman yang mendalam. Untuk mengetahui bagaimana pola komunikasi organisasi CV Kreasi Pisang Indonesia dalam meningkatkan motivasi kerja karyawan serta mencari tahu apa saja faktor pendukung dan hambatan, penentuan informan dalam penelitian ini berdasarkan posisi jabatan pengambil keputusan terbesar hingga para eksekutor kebijakan yang berjumlah 10 orang. Dalam organisasi ini, terdapat 4 tingkat jabatan yaitu tingkat korporat, tingkat divisi, tingkat departemen dan tingkat staf. Untuk mendapatkan pemahaman yang akurat mengenai peristiwa yang terjadi, metode Genba menjadi pendekatan yang diandalkan. Dalam kapasitasnya sebagai pengambil keputusan tertinggi, Informan RAA secara proaktif berusaha menghindari segala faktor yang dapat mengganggu kelancaran operasional organisasi. Metode Genba diimplementasikan dengan cermat dan dijalankan tanpa pengetahuan para karyawan.
Analisis Proses dan Faktor Penyebab Lahirnya Pasangan Calon Tunggal Versus Kotak Kosong Pada Pilkada Serentak Tahun 2020
Authors: Panjaitan Maringan , Rajagukguk Jonson , Hulu Simson Berkat Fanolo
Published: January 2024

Penelitian ini dilakukan untuk melihat bagaimana proses dan faktor penyebab lahirnya calon tunggal versus kotak kosong pada pilkada walikota/wakil walikota gunungsitoli tahun 2020. Penelitian ini dilaksanakan di kota gunungsitoli di bulan agustus tahun 2020. Penelitian ini menggunakan metode penelitian kualititatif deskriptif dengan teknik pengumpulan data wawancara, dan dokumentasi untuk mengambil data dari sumber data yang berupa tulisan, perilaku, tindakan, peristiwa, kejadian, kata-kata. Adapun informan dalam penelitian ini yaitu informan kunci Ketua DPC partai demokrat kota gunungsitoli, informan utama tokoh atau calon gagal pada pilkada gunungsitoli tahun 2020 dan informan tambahan KPUD beserta akademisi/ masyarakat. Hasil penelitian menunjukkan bahwa proses lahirnya calon tunggal di pilkada kota gunungsitoli tahun 2020 diawali dengan lobi-lobi politik serta minimnya niat dari masyarakat untuk mencalonkan diri karena calon petahan yang akhirnya menjadi calon tunggal tersebut memiliki kekuatan atau power yang sangat besar. Adapun faktor yang menyebabkan lahirnya calon tersebut dipengaruhi oleh kekuatan kekuasaan (oligarki) dan kekuatan materi yang memungkinkan politik transaksional (politik kartel) dapat dilakukan oleh calon petahana dengan memborong partai yang ada di DPRD kota gunungsitoli sehingga pilkada terlaksana dengan calon tunggal versus kotak kosong.
Penerapan Model Pembelajaran Kooperatif Tipe STAD untuk Meningkatkan Daya Kritis dan Hasil Belajar Matematika Siswa Kelas IV SD
Authors: Samaloisa Sarnida , Harjono Nyoto
Published: January 2024

Penelitian ini dilatarbelakangi oleh rendahnya hasil belajar matematika siswa di SDN Mangunsari 01. Rendahnya hasil belajar siswa dikarenakan kurang optimalnya kemampuan siswa dalam memahami materi operasi bilangan bulat hal ini dilihat dari banyaknya kesalahan siswa dalam mengerjakan soal-soal operasi bilangan bulat yang diberikan guru. Penelitian ini bertujuan untuk meningkatkan hasil belajar matematika siswa kelas 4 SDN Mangunsari 01 dengan menerapkan model pembelajaran kooperatif tipe STAD. Jenis penelitian yang digunakan adalah penelitian tindakan kelas yang dilaksanakan dalam dua siklus dengan tahapan yaitu perencanaan pelaksanaan pengamatan dan refleksi. Hasil penelitian menunjukkan bahwa, pada siklus 1, cara siswa memperoleh nilai sebesar 58.1 dengan kategori cukup. Pada siklus 2 nilai siswa meningkat menjadi 62.3 dengan kategori baik. Ketuntasan belajar siswa secara klasikal pada siklus 1 sebesar 58% ( kurang) dan meningkat pada siklus 2 sebesar 94% ( amat baik). Dari hasil ini dapat disimpulkan bahwa penerapan model pembelajaran kooperatif tipe stan dapat meningkatkan hasil belajar matematika operasi hitung bilangan bulat siswa di SDN Mangunsari 1.
Employing Advanced Deep Learning Technology for the Detection of Kidney Stones in Unenhanced Computed Tomography (CT) Imaging: A Model-Based Approach
Authors: Dos Santos Rodrigo Alexandre
Published: January 2024

Kidney stones are currently considered a very common disease and recent studies have shown a tendency for the incidence of this disease to increase in recent years. The disease is recognized as a serious threat to the population's health because it is associated with other serious illnesses that can greatly compromise people's quality of life. The development of technologies and strategies aimed at aiding the diagnosis and treatment of this disease has the potential to improve the quality and effectiveness of services provided by health professionals. Diagnosis based on medical images has been one of the main tools for diagnosing kidney stones and Deep Learning techniques have been widely proposed to perform this task. This study proposes a Deep Learning model for detecting kidney stones in computed tomography images. The model was trained with a dataset composed of images obtained from individuals who underwent examinations to analyze diseases in the urinary system. The model achieved an accuracy rate of 96.20% in its predictions and proved to be a suitable tool for treating the problem in question. The results obtained in this study demonstrate the potential of Deep Learning techniques as tools to help improve healthcare procedures related to imaging diagnosis.
Process Visibility and Work Stress: Exposure the relationship with Service Quality to attain Customer Satisfaction in Hospitality Industry
Authors: Edwin Ramirez-Asís  , Gharbi Inès
Published: January 2024

This study investigates the relationship between process visibility, work stress management practices, service quality, and their collective influence on customer satisfaction within service-oriented industries. Employing a comprehensive research framework, encompassing both qualitative and quantitative methodologies, the study examines how the level of process visibility affects employees' stress levels, and subsequently, the quality-of-service delivery. This empirical study employs a descriptive research design, employing the advanced statistical tool SmartPLS 4.0, to investigate the relationship between process visibility, work stress, and service quality in the context of the vibrant hospitality sector in Dubai, United Arab Emirates. With a robust sample size of 246 respondents drawn from top hotels and restaurants in Dubai, this research delves into the factors that shape service quality within this dynamic and competitive industry. The research's findings are intended to make a substantial impact on both academia and business. It offers useful insights for service managers and policymakers by illuminating the complex relationships between process visibility, job stress management, service quality, and customer happiness. The findings provide research-based recommendations for boosting service quality through process visibility optimisation and the application of efficient stress management techniques. In the end, our research aims to support service organisations in developing strategies that not only meet but also surpass consumer expectations, promoting long-term success and sustained customer happiness.
Հայր-որդի խնդիրը Ջոն Ափդայքի «Կենտավրոս» վեպում
Authors: Հովակիմյան Նաթելլա
Published: January 2024

Հայր-որդի խնդիրը բոլոր ժամանակներում է արդիական: Այս թեմայով գրվել են շատ ստեղծագործություններ (Ի. Տուրգենև «Հայրեր և զավակներ» (1862), Գ. Բ. Մարկես «Հար-յուր տարվա մենություն» (1967), Ու. Շեքսպիր «Արքա Լիր» (1606) և այլն), և դրանց շարքում իր ուրույն տեղն ունի Ջ. Ափդայքի «Կենտավրոս» վեպը: Վեպի տարբեր շերտերում ներկայացված բազում թեմաների շարքում ծնողների և զավակների հարաբերությունները, թերևս, ամենալայնն ու բազմաշերտն է: Թեև վեպում շեշտը գերազանցապես Քոլդուելի և Փիթըրի հարաբերությունների վրա է, սակայն դրանք հարկ է մեկնաբանել մի շարք այլ հարաբերությունների համեմատությամբ ու համադրությամբ, ինչը թույլ կտա տեսնել նյութի առավել բազմակողմանի պատկերը: Հոդվածում ընտրված թեման ներկայացված է երկու ենթախորագրերի ներքո, որոնք դիտարկում են հայր-որդի հարաբերությունները ֆիզիկական, մտավոր, հոգեբանական ու հոգևոր վեկտորներով՝ հընթացս ներկայացնելով մյութոսում առկա միջանձնային հարաբերությունների ու 20-րդ դարի ամերիկյան իրականության մեջ ապրող անձանց հարաբերությունների զուգորդումները:
The theme of fathers and sons has always been relevant. Many literary works have been written on this topic (I. Turgenev “Fathers and Sons” (1862), G. G. Márquez “One Hundred Years of Solitude” (1967), W. Shakespeare “King Lear” (1606), etc.), and a novel that has its unique place in this range is “The Centaur” by J. Updike. In the range of various topics discussed in different layers of the novel, probably the widest and the most multilayered topic is that of the relationships between fathers and sons. Though the concentration in the novel is principally on the relationship between Caldwell and Peter, it needs to be analyzed in comparison and relation to other relationships present in the novel, which will create a multifaceted image of the theme discussed. The chosen topic is represented under two subtitles, which observe the relationships between fathers and sons in physical, mental, phsychological, and spiritual aspects, combining this with the representation of associations of the interpersonal relationships present in the myth and those present in 20th century American reality.
Тема отцов и сыновей всегда была актуальна. На эту тему написано множество лите-ратурных произведений (И. Тургенев "Отцы и дети" (1862), Г. Г. Маркес "Сто лет одиночества" (1967), У. Шекспир "Король Лир" (1606) и т.д.), а романом, занимающим свое уникальное место в этом ряду, является "Кентавр" Дж. Апдайка. С точки зрения тематических спектров рассматриваемых в разных пластах романа, самой широкой и многослойной, пожалуй, является тема взаимоотношений отцов и сыновей. Хотя основное внимание в романе уделяется отношениям между Колдуэллом и Питером, их необходимо анализировать в сравнении и с взаимосвязими с другими отношениями, присутствующими в романе, позволая создать многогранный образ обсуждаемой темы. Выбранная тема представлена в двух подзаголовках, которые рассматривают отношения между отцами и сыновьями в парадигме физических, психологических и духовных аспектах, паралелльно сочетая их с межличностными отношениями, присутствующих в мифе и в американской действительности XX века․
Сравнительный анализ этапов геноцида армян и Дарфурских преступлений
Authors: Марукян Армен
Published: January 2024

Դարֆուրի ճգնաժամը մեկնարկեց սևամորթ դարֆուրցիների զինված խմբավորումների կողմից կառավարական ուժերի դեմ ձեռնարկված ռազմական գործողություններից հետո, ինչը Խարթումի հանցավոր վարչակարգը որպես հարմար առիթ օգտագործեց՝ խաղաղ բնակչության նկատմամբ իրականացված զանգվածային ոճրագործություններ իրականացնելու համար: Ի տարբերություն դրա, երիտթուրքերի վարչակարգը ստիպված եղավ հորինել հայերի ցեղասպանության բնաջնջման առիթը, քանի որ մինչ Հայոց ցեղասպանության իրագործումը նման դրսևորումներ տեղի չէին ունեցել, հակառակը՝ հայերն ամեն ինչ անում էին իշխանություններին նման առիթ չտալու համար: Այդուհանդերձ, արդեն ցեղասպանության իրագործման ընթացքում իրենց հանցավոր քաղաքականության արդարացման նպատակով՝ թուրքական իշխանությունները հայերի ինքնապաշտպանական մարտերը ջանում էին որպես «ապստամբություն» ներկայացնել:
The crisis in Darfur began after armed groups of Black Darfurians launched military operations against government forces, which Khartoum's criminal regime used as an opportunity to commit mass atrocities against civilians. In contrast, the Young Turks' regime had to invent an excuse for the genocide of the Armenians, because before the implementation of the Armenian Genocide, such manife-stations did not take place, on the contrary, the Armenians did everything to prevent the authorities from giving such an opportunity. Nevertheless, already during the implementation of the genocide, the Turkish authorities tried to present the self-defense fights of Armenians as a “rebellion” under the guise of justifying their criminal policy.
Systemwandel und Systembrüche im Gesellschaftsrecht
Authors: Windbichler Christine
Published: January 2024

Before identifying changes or disruptions of a system, we need to define the system. Stefan Grundmann’s research pioneered such systematic thinking in a European and international context. The rather abstract concept of “investor ownership”, common to corporations, includes attributions of ownership besides different or conflicting shareholder interests. “Shareholder primacy” is mostly a business judgment issue. Changes in corporate law increasingly introduce general social policy, e.g., gender quotas or CSR goals. Legislation is moving from disclosure to incentives to substantive regulation which sometimes disrupts the corporate legal system. The general board structures are not controversial but responsibilities are shifting towards compliance and risk management. Accountancy includes more management reports and disclosures beyond financial accounting. That also changes the role of audits and auditors. Group accounts gain in importance, sometimes beyond their reasonable function. A definite interference with systematic corporate thinking is an underdefined treatment of corporate groups as a homogenous entity. More careful calibration is needed here.

Corporate law, commonalities in corporate law, investor ownership, corporate social responsibility, disclosure, regulation, compliance, accounting, corporate groups
Reviewing the Legal Framework Applicable to Cross-border E-commerce Transactions in Brazil
Authors: Grytz Vera Kanas , Guero Isabelle Ruiz
Published: January 2024

E-commerce transactions increased substantially over the past three years, including the cross-border movement of goods that were acquired using the internet. From the customs legislation point of view, such new reality means a huge volume of import transactions of goods using the post or courier companies, having individuals as importers, and which values are quite low if compared to ordinary importations made by companies. The flood of small packs not only clogged the old logistic system involved in this kind of transaction but also evidenced the failure of the current legal framework. On top of this issue, local producers argue that products acquired from the generically called ‘Asian e-commerce marketplaces’ are artificially cheaper, and they claim for controls, restrictions, and more equal conditions in terms of tax treatment.

The debate pointed out above is global by nature, and it is a hot topic in Brazil.

The goal of this paper is to present the political debate regarding e-commerce cross-border transactions, and the recent developments in terms of the legal framework, challenges, and opportunities.Isabelle Ruiz Guero*

Brazil, International Trade, customs, cross-border transactions, postal and courier imports, e-commerce, tax reform
Customs Duty Evasion: Consequences and Suggestions: The GCC Countries Perspective
Authors: Hussain Atia , Elkelish Walaa Wahid , Al Mahameed Muhammad
Published: January 2024

Customs duty has existed in Gulf Countries for over a century. In 2002, it took its institutional form by implementing the Gulf Cooperation Council (GCC) Common Customs Law. Since then, customs duty evasion has been a problem for GCC governments and companies. Customs authorities continuously audit and eliminate such illegal activities by imposing penalties and taking necessary actions within the provisions of the law. This article highlights various customs offences, including false origin, incorrect tariff classification, under-declaration of customs valuation, and lack of inventory reconciliation leading toward smuggling. The article also highlights the consequences faced by businesses involved in such illegal activities. To combat and eliminate these offences during import/export procedures, the paper proposes some suggestions to companies, which will eventually help them avoid the administrative burden and financial and reputational loss resulting from such frauds.

Customs duty evasion, Penalties, Smuggling, Origin, Valuation, Tariff Classification, Inventory reconciliation, Voluntary disclosure, GCC countries
Transfer Pricing and Customs Valuation Rules in Brazil: A Challenging Reconciliation
Authors: Andrade Thális
Published: January 2024

In 2022, the Brazilian customs authority issued regulations on customs valuation, explicitly allowing the use of transfer pricing rules to determine whether the relationship between parties influenced the prices applied in import transactions. The regulation allows the utilization of the computed value method, as indicated in the calculation statements of the cost of imported goods, for transactions conducted with related parties. This same information can also be employed to ascertain the actual profit, as outlined in the domestic transfer pricing legislation. However, months before the release of the regulation, the Administrative Council of Tax Appeals (CARF) issued a decision supporting the actions taken by the customs authority. The customs authority utilized the arbitration method of customs valuation, relying on artificial profit parameters derived from the transfer pricing legislation. Despite being confirmed by CARF, the use of transfer pricing provisions in the valuation process seems to be far from the brief authorization for their use in assisting the determination of related party relationships or the cost of goods sold. The practice, therefore, is far from being in compliance with the Customs Valuation Agreement (CVA) of the World Trade Organization (WTO), representing a return to arbitrary or fictitious bases in valuation

Customs Valuation, Transfer Pricing, Taxation, WTO, OECD
Corporate Social Responsibility Regulation in Indonesia and a Critique of the Milton Friedman Theory
Authors: Firdaus Firdaus , Firmanda Hengki , Hendra Rahmad , Samariadi Samariadi
Published: January 2024

Academically, there is no agreement on corporate social responsibility (CSR) regarding whether managers are subject to shareholder or stakeholder theories. Academics, judicial officers, regulatory agencies, and professionals have long debated the meaning of corporations and their goals. This study examines the norms of CSR in Indonesia and serves as a critique of Milton Friedman’s theory. The study used normative legal research method. The data were collected through related literature and divided into three legal materials, namely primary, secondary, and tertiary. The legal materials obtained were analysed and presented qualitatively to answer the problem. CSR in Indonesia is regulated in several existing arrangements, especially in the law on limited liability companies, investment, plantations, oil and gas, mineral and coal mining, geothermal, and state-owned enterprises. These regulations confirm that CSR is mandatory in companies, and companies that do not comply will be given strict sanctions. The regulations for CSR in Indonesia are in contrast to Milton Friedman’s theory, which states that CSR is solely seeking for company profits or shareholder wealth maximization

Corporate, social responsibility, mandatory, shareholder
Life With Rights: Inclusive Labour Law and Decent Work for Wastepickers in Brazil
Authors: Verma Anil , Gomes Ana , Guimares Dieric
Published: January 2024

This paper focuses on the labour-environment nexus from the perspective of developing countries, using the case of one of the most vulnerable groups of workers, namely, wastepickers in Brazil. For labour law, the case of wastepickers reveals the limits and potential of labour law to include informal workers, especially poor informal workers from the Global South. We argue that labour rights are essential for these workers even though their work does not fit in the description of an employment relationship. Labour law needs to expand epistemologically to capture different workers and influence the distinct dimensions of their lives. For this expansion of the law to become effective, labour rights and the promotion of collective organization must be recognized within a framework of coordinated policy reforms across labour, environment, and other areas of social policy.

Wastepickers, Informality, Decent Work, Inclusive Labour Law
Just Transition in the Global South: Alternative Approaches from Latin America
Authors: Olmos Giupponi Belen
Published: January 2024

This paper presents a critical analysis of just transition narratives in the context of Latin America, highlighting the need for a Global South1 approach that considers the specific socio-economic and environmental conditions of the region. Drawing on the existing literature and the case law of the Inter-American Court of Human Rights (IACtHR), the paper examines the role of international environmental and human rights law in promoting a fair and equitable transition to a low-carbon economy. It argues that a just transition must prioritize the needs of vulnerable groups, including informal sector workers, indigenous peoples, and other marginalized communities, who are disproportionately affected by environmental degradation and climate change. The paper also assesses the narratives of just transition in the Inter-American system, providing a new contribution to the literature on human and environmental rights in the region. By highlighting the importance of a context-specific approach to just transition, this paper aims to contribute to ongoing debates on the role of law in promoting sustainable and fair employment in Latin America.

Just transition, Latin America, Low Carbon Economy, Net-Zero Emissions, Global Warming, Informal Sector Workers, Indigenous Peoples, Inter-American Court of Human Rights
The European Green Deal: A Useful Framework for Anticipating Change in Companies?
Authors: Canalda Sergio
Published: January 2024

Sergio CanaldaThe restructuring of companies to adapt to a more sustainable production context requires anticipatory measures. These measures must necessarily be articulated through the principle of just transition, offering assistance to workers affected by the restructuring. The European Green Deal aims to promote the transformation of the European Union towards a more sustainable economic model. However, the measures included in the European Union (EU) Fair Transition Recommendation are generic actions without concrete content. When it mentions the need to encourage employee participation in corporate restructuring through information and consultation, the Recommendation refers to the implementation of the Quality Framework on Anticipation of Change and Corporate Restructuring.

This paper addresses the adequacy of the Quality Framework to ensure a fair transition in green restructuring processes. In the first section, the interconnection between the EU Fair Transition Recommendation and theQuality Framework is briefly analysed. In the second section, the suitability of the Quality Framework as a reference instrument to guide restructuring processes is examined in two respects: on the one hand, the involvement of workers’ representatives and, on the other hand, the active participation of public authorities through the implementation of other social policies.

Green Restructuring, Anticipation of Change, Just Transition, European Green Deal, Quality Framework, Information and Consultation, Social Partners, Public Authorities
The Lithuania-China Row: The European Union’s Search for a Strategy and Instruments to Deal With China
Authors: Biukovic Ljiljana
Published: January 2024

The increasing use of measures of economic coercion by China has caused its trading partners to review their close trade ties with that country as well as their ability to resist such pressure. In December 2022, the European Union (EU) requested that the World Trade Organization (WTO) adjudicate its dispute with China regarding restrictive trade measures China had imposed on Lithuania in response to its foreign policy actions that were not to China’s liking. The EU also drafted new legislation – the Regulation of the European Parliament and of the Council on the Protection of the Union and its Member States from Economic Coercion by Third Countries – to deter third countries from applying coercive measures that target the EU and its Member States. This paper considers the new instrument in the context of the EU’s evolving ‘economic de-risking’ strategy on China and a wide range of measures aimed at protecting the common market from the unfair behaviour of China and other states and reducing the EU vulnerability vis-à-vis economic and security threats. The EU’s ability to deter states from applying coercive measures against it hinges upon its ability to strengthen its market power and to use the new instrument when necessary.

economic coercion, countermeasures, EU Anti-coercion Instrument, China, World Trade Organization, European Union, economic ‘de-risking’ strategy, regulatory sovereignty, selfreliance, international law
The Return of Windfall Taxation
Authors: Magalhães Tarcísio Diniz , Lillo Francesco De
Published: January 2024

Windfall taxes are not new to the world, but they have assumed a variety of shapes and formats under different names in each country and period. Sometimes, they are designed to be applied on a one-time or temporary basis while, at other times, they coexist with classic forms of income taxation. Sometimes they are imposed on actual profits or net earnings while, at other times, they use alternative tax bases. In one way or another, imposing surtaxes on windfall-like gains has been repeatedly legitimized by society’s frustration that well-positioned individuals and firms retain unearned, excessive financial rewards, especially under distorted market or regulatory conditions. With the current global energy and food prices crises, windfall taxes have once again risen to broad popularity. This article examines the historic, economic, and policy rationales for windfall taxation, arguing that lawmakers could use the accumulated experience of the past to go beyond attempts to tax current crisis-driven high returns to ultimately build corporate tax systems that are more progressive.

corporate taxation, windfalls, excess profits, unearned gains, crises, economic theories, normative principles, historical analysis, fiscal progressivity
Is the EU Contribution on Windfall Profits Based on the Right Treaty Provision?
Authors: Lignereux Bastien
Published: January 2024

In the aftermath of the debate instigated by the ‘windfall profits’ generated by the inflation in the energy sector, the EU introduced a temporary ‘solidarity contribution’ in October 2022 acting as a redistributing mechanism to finance support measures for energy consumers. The rapidity of its adoption is directly linked to its legal basis as it is founded on an emergency clause (Article 122 TFEU) that does not require unanimity in the EU Council. This contribution argues that this legal basis is appropriate even though the EU solidarity contribution has to be classified as a direct tax. Indeed, it can be deduced from settled CJEU case law that such a measure has to be based on only this clause and not on the usual Article 115 TFEU used for the approximation of laws in the field of direct taxation as its purpose is to react to an economic situation through a temporary solidarity measure. That stated, the consequences on the debate on qualified majority voting (QMV) in taxation should not be overestimated; Article 115 TFEU cannot be circumvented for measures aiming at harmonizing direct tax legislations of Member States in order to improve the functioning of the internal market.

TFEU, legal basis, windfall profit, energy prices, solidarity contribution
The Implementation of the Windfall Profit Tax for Energy Providers in Spain: Its Contested Compatibility With European and Constitutional Law
Authors: Serrano Antón Fernando
Published: January 2024

This contribution focuses (1) on the legitimacy of the temporary solidarity contribution approved by the Council Regulation (EU) 2022/1854, from a legal perspective considering the use of emergency law; and (2) the European law and jurisprudence in contrast with the Spanish implementation of the windfall profit tax on hydrocarbons providers to sort out its compatibility with the European law. The analysis carried out leads us to maintain some doubts about the legal mechanism used by the EU for its approval, as well as its compatibility with the fundamental freedoms of the EU. We are also critical of the Spanish implementation of the Temporary Solidarity Contribution. Both the Court of Justice of the EU and the European Court of Human Rights (ECtHR) will have the last word.

windfall profits tax, energy tax, temporary solidarity contribution, EU tax policy, unanimity, qualified majority voting, Spanish temporary solidarity contribution, equality principle, non-discrimination, proportionality principle
Study on the Status Quo of Pre-service English Teachers’ Knowledge Literacy under the Background of New Normal Education Policy
Authors: Chen Yue
Published: January 2024

New Normal Education, a policy which outperforms the traditional normal education system, emphasizes cultivating a batch of quality-oriented normal students with solid knowledge literacy, endowing new tasks and requests to the development of normal university students in all-round perspectives, especially the professional knowledge literacy. The purpose of this study is to examine and delve into the problems that arise about the knowledge literacy of English normal students, so as to give some constructive suggestions according to the new request from the new normal system.
Research on Optimization of Internal Control in New Energy Vehicle Enterprises
Authors: Chen Jin , Zhang Yujie
Published: January 2024

This study takes Z Automobile Co., Ltd. as a case study and systematically conducts in-depth research on its unique internal control system. Conduct a comprehensive analysis of the model and characteristics of the company's internal control system, while also focusing on the various difficulties and challenges faced by the system. Through detailed investigation and analysis, we will delve into the composition and operation of the system in order to better understand its internal mechanisms. Firstly, this article takes the current situation of China's new energy vehicle industry as the background, and based on existing research, sorts out the models and characteristics of internal control systems in new energy enterprises, laying the foundation for the external analysis of the difficulties faced by internal control systems in the following text. Secondly, starting from the specific national conditions of China, this article focuses on the main body of the new energy vehicle market, analyzes the characteristics of its internal control system, and based on this, deeply explores the unique characteristics of Company Z, which is also a listed company. Once again, in response to the aforementioned issues, analyze the current situation, reveal the problems, and propose relevant suggestions.