bluuebunny/crossref_metadata_2025 huggingface dataset:
METHODS FOR DETERMINING TAX INCOME IN ACCORDANCE WITH NATIONAL LAW AND IAS 12 “INCOME TAXES”
Authors: Shkulipa Liudmyla
Published: May 2021

Introduction. A profit is one of the most important indicators of the financial performance of business entities, as it is a source of financing the costs of their production and social development. The part of the income is withdrawn by the state as an income tax and a source of funding for public expenditure. The understanding of the correct methodology for determining tax profit in accordance with applicable national law and IAS 12 "Income Taxes" is being the most often interest of the accountants and practitioners.
Purpose. The purpose of the article is to investigate the methodology for determining tax income in accordance with the Tax Code of Ukraine and national accounting standards. The regulatory approach to research allows for the identification of differences in the regulation of this research object at the national level and in accordance with IAS 12 “Income Taxes”.
Methods. To achieve this goal, common scientific methods, both at the empirical and theoretical levels of research were used. The methods of analysis to compare the methodology for determining tax income in accordance with the Tax Code of Ukraine and the corresponding national accounting standard were used. Modeling and abstraction techniques to address the various situations associated with the reflection of income tax by businesses of different ownership were used.
Results. The article describes a new methodology for determining taxable income in accordance with the rules of national legislation and gives a critical analysis of new changes in the Tax Code of Ukraine. There are two options for finding a business entity on the general tax system; regular correspondence on accounting for income tax on ordinary activities have been clarified. For the first time the method of determining tax profit (loss) according to the Tax Code of Ukraine and national standards has been compared; the composition of information on the main components of income tax expense and information subject to separate disclosure under IAS 12 “Income Taxes” has been systematized. The snippet of the Income tax declaration on the decision not to apply tax differences is given.
Discussion. To increase the level of objectivity and materiality of the information on tax profit presentation presented in the financial statements, it is necessary to search for trade-offs between accounting and tax concepts within a common ideology. The results have shown that tax changes are not always made public in the proper explanation and are being challenged by users (accountants) who have different interests. The consideration of the method for determining tax income allows us to argue that the international standards more broadly define the criteria for recognizing and reflecting in the financial statement current income tax.
ANALISIS DAYA DUKUNG LAHAN BERDASARKAN KEBUTUHAN DAN KETERSEDIAAN LAHAN PERTANIAN DI KABUPATEN GORONTALO UTARA
Authors: Akuba Syamsu ., , Polii Bobby Jhon Vian , Husain Jailani .,
Published: May 2021

The objectives of this study are: To study and analyze the availability of land in North Gorontalo District, Assessing and analyzing land requirements in North Gorontalo District, Analyzing and evaluating Carrying Capacity Ratio of agricultural land in North Gorontalo Regency. The research method is qualitative which is analyzed descriptively quantitative. The study was conducted covering 11 districts in North Gorontalo Regency. The data used in this study are primary data and secondary data, Data collection was obtained through direct observation at the research location and through literature studies from various trusted sources or related institutions namely the Central Statistics Agency of North Gorontalo Regency 2018, and the Department of Agriculture, Horticulture Plantation, North Gorontalo District 2018. The method for calculating the carrying capacity of land uses the method of analysis in accordance with Regulation of the Minister of Environment No. 17 of 2009. The results showed the availability of land (SL) of North Gorontalo Regency was 59,235,467 Ha, and the land requirement (DL) was 46,893,556 Ha. the value of land availability is greater than the need for land SL ˃ DL, carrying capacity for district level is categorized as surplus. Carrying capacity of agricultural land (CCR) in North Gorontalo District is obtained less than one or CCR <1 that is 0.36, the assumption is that the carrying capacity of agricultural land is deficit. Policy implications for the North Gorontalo District Government should emphasize sustainable agricultural development policies through intensification, extensification and revitalization programs, so that the carrying capacity of agricultural land can be increased in realizing self-reliance and sustainable regional food security.*eprm*
KAJIAN PEMBEBASAN LAHAN OLEH PT. PERTAMINA GHEOTERMAL ENERGY TERHADAP NILAI LAHAN DI DESA TONSEWER SELATAN KECAMATAN TOMPASO BARAT
Authors: Mamesah Steisi A. , Sondakh Mex Frans Lodwyk , Rori Yolanda Pinky Ivanna
Published: May 2021

This study aims to determine the value of land that has been released whether it affects the value of land and determine the use of money from land acquisition in Tonsewer Selatan Village, Tompaso Barat Sub-district. This research was conducted in three months, from September to November 2019. The sampling method in this study uses a non-probability sampling technique or census sampling. The samples used in this study were 13 respondents, namely all farmers who own agricultural land who have sold their land so that land conversion has occurred. In this study using primary data obtained from direct interviews with respondents using a list of questions that have been prepared. Secondary data obtained from relevant agencies. The results showed that the value of the land acquired was higher in value than the present land value. This means that the value of land that has been acquired affects the current value of land. The money from the land acquisition has been used for various purposes, namely: for business capital, buying new land, saving, buying vehicles, renovating houses, and for daily needs.*eprm*
KONTRIBUSI KOMODITAS PERTANIAN TERHADAP INFLASI DI KOTA MANADO TAHUN 2019
Authors: Leiley Angelita Monica , Timban Jean Fanny Junita , Laoh Olly Esry Haryani
Published: May 2021

This study aims to determine the effect of agricultural commodities on inflation in the city of Manado and what agricultural commodities have a significant effect on inflation in the city of Manado. This research was conducted in December 2019 until February 2020. Data collection was obtained through secondary data obtained from the Central Statistics Agency of North Sulawesi Province which was taken through the official website of BPS North Sulawesi Province. Sampling uses a time series data source. Data analysis uses multiple linear regression analysis methods. This analysis will produce a pattern and closeness of the relationship between the dependent variable and the independent variable, estimate the effect of the independent variable on inflation in the city of Manado, and be able to predict inflation in the city of Manado if the magnitude of the independent variable is known. The results showed that the Manado City Inflation was influenced by agricultural commodities, namely vegetables, legume inflation, fruit inflation and seasoning inflation. Grain groups have no effect on inflation in the City of Manado.*eprm*
RESPONS PRODUKSI TERHADAP JARAK TANAM SALAK PANGU DI DESA PANGU RAYA KECAMATAN RATAHAN TIMUR NORTH SULAWESI INDONESIA
Authors: Tulungen Franky Reintje , Ngantung Vini N. , Lengkong Jemly
Published: May 2021

This study aims to obtain the plant spacing of salak-pangu on sloping land which gives high yields. This study held on January until June 2020 with survey method and data collection techniques using structured interviews with 28 salak-pangu farmers in Pangu Raya village and field observations. The samples of this study were purposively. The variables in this study were the plant spacing of salak-pangu (X) and the plant production of salak pangu per hectare (Y). The collected data were analyzed descriptively followed by the t-test to determine the plant spacing that gave high production. The result shows that plant spacing affects the production of salak-pangu per ha. The production response forms a production function curve with the plant spacing of salak-pangu that gives the highest yields production is 1x3 meter spacing.*eprm*
ANALISIS KINERJA PENYULUH PERTANIAN BERDASARKAN PERSEPSI KELOMPOK TANI DI KELURAHAN TARATARA SATU KECAMATAN TOMOHON BARAT KOTA TOMOHON
Authors: Sambouw Sandy Alfa Stefano , Manginsela Elsje Pauline , Tambas Jane Sulinda
Published: May 2021

This study aims to describe how the performance of agricultural instructors based on the perceptions of farmer groups in Taratara Satu Village, West Tomohon District, Tomohon City. The research was conducted from February to April 2020. The data used are primary and secondary data. Primary data were obtained through direct interviews with 18 respondents using a questionnaire and secondary data were obtained from the government office of the Taratara Satu village. The sampling method used purposive sampling method. The research results showed, 74 percent of farmers said that the extension workers had carried out their functions well, while 26 percent said that the extension workers were lacking in carrying out their roles and functions.
KAJIAN MANFAAT E-COMMERCE PADA PENJUALAN PRODUK USAHA “SNACKING” DI KOTA MANADO
Authors: Lumintang Josua Julio Brenda , Rumagit Grace Adonia Josefina , Taroreh Melissa Lady Gisela
Published: May 2021

This study aims to examine the benefits of e-commerce in selling "snacking" business products in the city of Manado. This research was conducted from May to June 2020. The data used in this study are primary data obtained through interviews with “Snacking” business owners. The data collection method in this study is a survey method. The data analysis method used in this research is descriptive method with a quantitative approach, to describe the sales of "snacking" business products in utilizing e-commerce. The results showed that the benefits of e-commerce in selling "snacking" business products, which can help in increasing the number of orders and sales turnover, as well as a means of business promotion, as well as helping in the development of business products.
Analisis Gas Rumah Kaca dan Tingkat Kebauan Di TPA Sampah Sumompo Kota Manado Sulawesi Utara (Analysis of Greenhouse Gases and Odor Levels in the Sumompo TPA, Manado City, North Sulawesi)
Authors: Polii Bobby ., , Najoan Jemmy ., , Ogie Tommy
Published: May 2021

Global warming is a condition of increasing the average temperature of the earth's surface due to excess greenhouse gases (Greenhouse Effect). The greenhouse effect, which is one of the important environmental problems with a destructive impact, must be addressed immediately. In addition to producing greenhouse gases CO2, CH4 and N2O, TPA also generates good quality gas, H2S and NH3. Generally, the level of odor pollution caused by ammonia gas (NH3) has passed the quality standard, while hydrogen sulfide gas (H2S) has started the quality standard. The level of sulfur dioxide (SO2) greenhouse gas pollution varies from the lowest of 66.2 µg / Nm3 and the highest to 73.8 µg / Nm3 which is still below the quality standard of SO2 900 µg / Nm3. For carbon monoxide (CO), varies from the lowest 1680 µg / Nm3 to the highest 2460 µg / Nm3 is still below the quality standard of CO 30,000 µg / Nm3, and for nitrogen dioxide (NO2) applies from as low as 61.4 µg / Nm3 to 76. , 3 µg / Nm3 is still below the NO2 quality standard of 400 µg / Nm3. Seeing the current condition, the Sumompo TPA Trash is no longer suitable as a garbage dump in Manado City.
ANALISIS KEUNTUNGAN USAHA PENGOLAHAN KOPI KOYA DI DESA KELURAHAN KOYA KECAMATAN TONDANO SELATAN KABUPATEN MINAHASA (ANALYZING THE BENEFITS OF KOYA COFFEE PROCESSING BUSINESS IN KOYA VILLAGE TONDANO SELATAN SUB-DISTRICT MINAHASA REGENCY)
Authors: Hemeto Muhammad R. , Moniaga Vicky R.B , Ngangi Charles R.
Published: May 2021

This study aims to analyze the benefits of koya coffee processing business in Koya village, Tondano Selatan sub-district, Minahasa regency. This research was conducted from March 2020 to June 2020. The data used in this study are primary data and secondary data. Primary data were obtained from direct interviews with 1 respondent, namely business owners using a questionnaire, while secondary data were obtained from agencies related to this study, among others, literature or previous research. The results showed that the cost in production per 6 months was Rp. 706,555 and income was Rp. 13,900,000 with a profit of Rp. 6,193,445.
ANALISIS BREAK EVEN POINT (BEP) USAHATANI TOMAT DI DESA TARAITAK I KECAMATAN LANGOWAN KABUPATEN MINAHASA (BREAK EVEN POINT (BEP) ANALYSIS OF TOMATO FARMING BUSINESS IN TARAITAK I VILLAGE, LANGOWAN DISTRICT, MINAHASA DISTRICT)
Authors: Manono Rizaldi ., , Ruauw Eyverson ., , Tarore Mellisa Lady Gisela
Published: May 2021

The purpose of this study was to analyze the break even point or break even point of tomato farming in Taraitak Satu Village, Langowan Utara Districk. This study was conducted for 3 months by taking 20 respondents. This sampling process is conducted by simple random sampling. The results showed that at the  prevailing price lvel and the proction result acheved, the tomato farmers in taraitak 1 village earned an income fo RP 1.942.822 in one planting. The break-even point (BEB value) of tomato farming in one planting in Taraitak 1 village is achieved at a value of IDR 1.055.181. The amount of production that must be obtained by tomato farmers in Taraitak 1 Village in order to break even is 179 kg at a price per kg level of IDR 5,893, and the price per kg of tomatoes that must be obtained by farmers in Taraitak 1 Village in order to break even is IDR 584 , or in other words, the minimum price for tomatoes in Taraitak 1 Village is IDR584 at a production level of 1.808 kg.
IMPLEMENTASI KEBIJAKAN PENANGANAN DAN PENGENDALIAN CORONA VIRUS DISEASE-2019 PADA SEKTOR PARIWISATA DI KOTA TOMOHON
Authors: Tampah Steven Rudy , Pratiknjo Maria Heni , Londa Very Yohanis
Published: May 2021

The purpose of this study was to analize the implementation of policies for handling and controlling covid-19 on the tourism sector in Tomohon City. The method used in this research is descriptive method using a qualitative approach. The research was conducted in Tomohon City using empirical data obtained through observations and interviews to 15 informants. The results showed that the implementation of policies for handling and controlling covid-19 on the tourism sector was carried out based on standards and policy targets through programs, namely physical distancing and work form home and the Tomohon City government program through the announcement of the mayor of Tomohon and Tomohon Mayor Regulation Number 28 of 2020 which is implemented based on the principles of implementing policies for handling and controlling covid-19 on the tourism sector in Tomohon City. In implementing this policy, communication factors between policy implementers, resources, disposition and bureaucratic structures are very influential in implementation. However, in implementing the policy, there are several weaknesses of these factors, namely the lack of communication between institutions, especially in the tourism sector, for example from the tourism office to the Indonesian Tourism Guides Association in Tomohon City, budget constraints, and lack of human resources as executors either as professionals or as professionals, tourism observers, especially on the tourism sector in the city of Tomohon.
MODAL SOSIAL PETANI MISKIN DALAM STRATEGI BERTAHAN HIDUP DI KABUPATEN MINAHASA
Authors: Ngangi Charles Reijnaldo , Pangemanan Lyndon Reindhart Jacob , Lolowang Tommy Ferdy
Published: May 2021

This study aims to study social capital in the survival strategies of poor farmers. The research was conducted for 6 months, from April to October 2020, with the research location in Minahasa Regency. This research was designed descriptively, with a survey method. Sampling was selected purposively on farmers in Minahasa district with 100 farmers as respondents. The data collected in this study are primary and secondary data. Primary data were collected directly through in-depth interviews with farmers. The results showed that the stronger the farmer's social capital, the better his survival strategy. On the other hand, the weaker the social capital, the poor farmer's survival strategy was getting worse.
KONTRIBUSI PENDAPATAN PEKERJA USAHA BERKAH CONE TERHADAP PENDAPATAN KELUARGA DI KELURAHAN SUMOMPO KECAMATAN TUMINTING KOTA MANADO
Authors: Sari Elfira , , Kapantow Gene Henfried Meyer , Maweikere Audrey Julia Maria
Published: May 2021

This study aimed to determine the contribution of income of the Berkah Cone business workers to their family income. This research was conducted for 3 months, starting from January to March 2020. The data used in this study were primary and secondary data. Primary data were obtained from direct interviews with Berkah Cone business workers and Berkah Cone business owners. Secondary data were obtained from monographs of Sumompo Sub-district and literature related to research. The sampling method used was a census to all workers consisted of 12 people. The results of this study indicated that the income of the Berkah Cone business workers has a 69.75% contribution to the family income. The value of 69.75% according to the contribution assessment criteria belongs to the very large category (> 50%). This means that the income earned by workers in the Blessing Cone business greatly helped their families and themselves in fulfilling theirdaily needs and making a real contribution to the family income.
KAJIAN KEBERLANJUTAN PROGRAM YAYASAN PEMBANGUNAN BERKELANJUTAN SULAWESI UTARA (YPBSU) PASCA PENUTUPAN TAMBANG PT. NEWMONT MINAHASA RAYA (PT. NMR) DI KECAMATAN RATATOTOK MINAHASA TENGGARA
Authors: Naibaho Minar Anna Ulina , Taroreh Melissa Lady Gisela , Kapantow Gene Henfried Meyer
Published: May 2021

This study aims to examine the effectiveness of the programs carried out by the Yayasan Pembangunann Berkelanjutan Sulawesi Utara (YPBSU) after the closure of the gold mine of PT. Newmont Minahasa Raya (PT. NMR). This research was conducted from December 2019 to February 2020 in Ratatotok Sub-District, Southeast Minahasa district by tracing information from the Ratatotok Sub-District community who had received assistance from Yayasan Program Pembangunan Berkelanjutan Sulawesi Utara (YPBSU). The selection of respondents was 13 people using snow balling technique. Analysis of the data used in this study is descriptive analysis. The results showed that only two out of seven economic assistance distributed to the community was effective and five of which were ineffective (unable to continue). This is due to the lack of close supervision from the Yayasan Pembangunan Berkelanjutan Sulawesi Utara (YPBSU) for the assistance that has been distributed to the community
PENDAPATAN PEDAGANG PADA MASA PANDEMI COVID- 19 DI PASAR TANAWANGKO DESA BORGO KABUPATEN MINAHASA
Authors: Karundeng Rivaldy Angelo , Kapantow Gene Henfried Meyer , Katiandagho Theodora M.
Published: May 2021

This study aims to determine the income of horticultural traders in Tanawangko Market, Borgo Village, Tombariri District, Minahasa Regency during the Covid-19 pandemic. This research was conducted for two months, namely in October and November 2020. The method used in this study was a survey method by taking primary data and secondary data. The data analysis used in this research is descriptive analysis which is presented in tabular form. The results of research, total revenue of Rp. 2,909,750 while the total cost of Rp. 2,097,450 consisting of business capital and market retribution costs. The profit of Tanawangko market traders during the Covid 19 pandemic was an average of IDR 812,300 / week.
Time-resolved two-dimensional measurements of the electron density, electron temperature, and drift velocity of laser-produced carbon plasmas using the ion feature of collective laser Thomson scattering
Authors: Pan Yiming , Tomita Kentaro , Uchino Kiichiro , Sunahara Atsushi , Nishihara Katsunobu
Published: May 2021

Temporal evolutions of two-dimensional (2D) plasma profiles produced by Nd:YAG laser (

5.9
×

10

9

W

cm

−
2

,

8 ns FWHM) were investigated at 5–25 ns after the laser peak at 0.2–0.5 mm from the initial target surface by measuring the electron density (n
e), temperature (T
e), and drift velocity (V
d). The T
e profiles were nonuniform and showed a peak at 0.3 to 0.4 mm above the target surface. The high-temperature region of the plasma moved outward at the same speed as that of the expansion of the plasma, indicating the isothermal expansion ends immediately after the ablation pulse. The 2D profiles of V
d and pressure also show that the plasma expanded anisotropically.
kWh Demand Assessment and Forecasting of a Low Voltage Private Academic Institution
Authors:   Degree, Nueva Ecija University of Science and Technology, Philippines., Antonio* Joy R. , Buendia Jr. Antonio S. ,   Pursued Electrical Engineering, Asiathe Nueva Ecija University of Science and Technology, Philippines, Narca Gina B. ,   Professional Philippine Rice Research Institute, Central Experiment Station located at Maligaya, Science City of Munoz, Nueva Ecija, Philippines, Florencondia Noel T. ,   Dean, College of Engineering, Nueva Ecija University of Science and Technology,, Pascual Lorinda ,   Professor, Nueva University of Science and Technology. Philippines
Published: May 2021

Transformer is one of the crucial components in an electrical system. They are used to convert energy to a utilization level. Load allocation is vital to sustaining the needed energy demand for a growing population, and it is an essential consideration for continuous consumer connectivity of electricity. In this study, the researchers are conducting assessment and forecast of the transformer requirement for a Low Voltage Private Academic Institution. It assessed the kWh demands and kWh allocation from 2005 to 2019 of the three transformers used of the locale. The kWh demand was used to forecast the per semiannual for the next five years. Six forecasted models were applied and the result were verified by QM for Windows Version 5. Mean Absolute Error (MAE), Mean Square Error (MSE) and Mean Absolute Percent Error (MAPE) were used to select the best forecasting model with the least value. DT (Distribution Transformer) 1 used the 4th degree polynomial model because of the least value of MAE, MSE and MAPE of 5340.626, 42306100 and 17.12%, while DT 2 and DT 3 applied the 3 rd degree polynomial model though it has the second lowest value of MAE, MSE and MAPE of 3142.907, 16748570, 20.44% and 2576.398, 8740315, 11.21% respectively because the projected demand of the 4th degree gave a negative value.. The researcher finds that DT 1 and 3 were starting to exceeds the allotted kWh. On the other hand, DT 2 and 4 were plenty of kWh allocation. Relocation of load from DT 1 and 3 to DT 2 may take for considerations by the institution.
Meteorite
Authors: Giovanardi Claudio
Published: May 2021

Alcuni lettori ci pongono domande a proposito del termine meteorite: è maschile o femminile? E qual è il suo plurale?
Senno del poi o senno di poi?
Authors: Fanfani Massimo
Published: May 2021

In questi ultimi tempi diverse persone attente e sensibili ai fatti di lingua si sono rivolte al servizio di Consulenza linguistica dell’Accademia della Crusca per sapere se sia corretto dire col senno del poi, o non piuttosto col senno di poi.
Sanificazione e disinfezione: questioni di igiene ai nostri giorni
Authors: Di Carlo Miriam
Published: May 2021

Alcuni lettori ci chiedono quale sia la differenza di significato tra sanificare e sanitizzare (e dunque tra sanificazione e sanitizzazione) e quale forma sia da privilegiare per indicare le operazioni di detersione; altri ci chiedono se sia da preferire disinfezione a disinfettazione e disinfestazione.
Il genere di SEO
Authors: Thornton Anna M.
Published: May 2021

Diverse persone chiedono quale sia il genere di SEO, acronimo di search engine optimization.
L’appello in Parlamento si chiama... chiama!
Authors: Thornton Anna M. , Villani Paola
Published: May 2021

Diverse lettrici e diversi lettori hanno chiesto notizie sulla parola chiama, usata in Parlamento in riferimento all’appello nominale di deputate e deputati e senatori e senatrici.
Monocultura turistica o monocoltura turistica?
Authors: Della Valle Valeria
Published: May 2021

Un lettore ci chiede quale delle due espressioni, monocultura turistica e monocoltura turistica, che afferma di aver trovato “in contesti affidabili e con riferimento ad un unico e medesimo oggetto” sia da ritenersi “più corretta”.
I coetanei sono coscritti al Nord
Authors: D'Achille Paolo
Published: May 2021

Ci sono pervenute varie domande, prevalentemente dalla Lombardia (da Milano e dalla provincia di Varese), ma anche dalla provincia di Treviso e da Firenze, sulla correttezza dell’uso del termine coscritto nel senso di ‘coetaneo’, riscontrato in area settentrionale con particolare riferimento agli alunni di una stessa classe ma non reperito nei dizionari, e sulla sua possibile utilizzazione per indicare coloro che sono nati nello stesso anno, mese e giorno. Un’altra domanda verte sull’uso di anteporre classe all’anno di nascita di qualcuno.
Diritto di o diritto a? E si può andare a dritto?
Authors: Coletti Vittorio
Published: May 2021

Su diritto e dritto sono giunte molte domande. Distinguiamo quelle su diritto sostantivo, nel significato di ‘prerogativa, legittima aspettativa di qualcosa’, che si lega al valore di diritto come ‘legge, giustizia ecc.’, da quelle su dritto (o anche diritto, senza sincope) aggettivo e avverbio nel significato di ‘diretto, lineare, senza intralci’, anche se ben si sa che i due significati sono storicamente sovrapposti e si intersecano pure con quello di ‘destra’ (la mano directam, la dritta), cioè di ‘buona, migliore dell’altra’, tanto che la celebre “diritta via” non è solo quella senza deviazioni (diritta) e quindi giusta, ma anche, volendo, quella (a) destra*.* Per la stretta parentela etimologica tra queste parole e i loro significati si veda la ricca scheda del RIF sotto regere, dirigere, guidare in linea retta.
Una risposta garantita al limone!
Authors: Altissimi Elisa
Published: May 2021

I nostri lettori si domandano quali siano il significato e l’origine delle locuzioni garanzia al limone e garantito al limone. Riguardo a quest’ultima, un lettore riferisce di averla ascoltata per la prima volta in un vecchio spot di “Carosello” degli anni Cinquanta-Sessanta e di averla letta anche all’interno dell’opera Il giardino dei Finzi Contini di Giorgio Bassani, scritta nel 1962 ma ambientata nel 1938. Il lettore si chiede quindi come sia possibile che l’autore del romanzo possa attribuire a un personaggio un modo di dire, alla sua epoca, inesistente.
A proposito del pezzotto
Authors: Vinciguerra Antonio
Published: May 2021

Alcuni lettori ci chiedono quale sia l’origine del termine pezzotto nel senso di ‘(oggetto) falso, contraffatto’.
Chinese preposition 'Gen ju' and Korean postposition '근거하다’
Authors:   The Society For Chinese Humanities In Korea, . .
Published: May 2021

Chinese preposition 'Gen ju' are the nuclear element of '근거하다', and its prepositional usage is gradually fixed in the process of introducing Chinese preposition 'Gen ju'. There are two states in the Korean language: one is a directly recorded Chinese character word, which preserves the semantic function of Chinese 'Gen ju' intact, and the other is the 'Gen ju' assimilated by Korean, that is, adding the omnipotent verb 'DO' formed '근거하다' after '근거'. This paper takes the Chinese preposition 'Gen ju' and the Korean postposition '근거하다' as the research objects, aiming at investigating the grammaticalization process and their similarities and differences in syntax, semantics and degree of grammaticalization. From the semantic aspect, '근거하다' and 'Gen ju' show a similar semantic evolutionary path. On the syntactic level, they are mainly served as adverbial, which is an important condition for the transformation from verbs to functional words in grammarticalization. In terms of the degree of grammaticalization, the preposition of chinese 'Gen ju' gradually stabilized during the period of the Republic of China, and gained popularity in frequency. It has become a common preposition in modern chinese. The korean '근거하다' is a grammaticalized dependent verbs used after substantives, but it fails to become a typical dependent verbs used after substantives and is still in the process of grammaticalization.
Región y entorno universitario. Unidos por la promoción de la salud
Authors:   Universidad Santiago de Cali, Endo Collazos Nayibe
Published: May 2021

La Red Colombiana de Universidades Promotoras de Salud, Nodo Valle del Cauca, realizó el III Encuentro Regional De Experiencias Significativas De Instituciones Promotoras De Salud, con el objetivo central de generar un espacio de formación, actualización y presentación de los diferentes programas, proyectos e investigaciones realizadas en el ámbito universitario que trasciende en la construcción de región y país, es decir una mayor visibilidad al conocimiento y acciones que se generan en el que hacer como universidades e instituciones de educación superior promotoras de salud.
La georeferenciación en la comprensión del contexto social
Authors:   Universidad Santiago de Cali, Quiroga Vásquez Claudia Patricia
Published: May 2021

El objetivo del presente artículo es describir la georeferenciación, la cual permite integrar nuevos conocimientos y competencias enmarcadas en el contexto social, en las prácticas comunitarias formativas de cursos del programa de Odontología en una universidad privada. La metodología utilizada como parte de la intervención comunitaria, se desarrolla en tres pasos: Ubicación territorial a nivel nacional y regional, ubicación local considerando los límites de la comuna donde se trabaja, implementación y articulación de las políticas estatales en la comunidad, como la Política de Atención Integral en Salud PAIS. El resultado de la experiencia es la posibilidad para los estudiantes de conocer espacialmente zonas de su país, departamento y ciudad; la adecuada caracterización de los determinantes sociales, intermedios y estructurales que inciden directa e indirectamente en las condiciones de salud de la comunidad con la identificación de fortalezas y necesidades a nivel de las poblaciones participantes, generando estrategias de intervención comunitaria. Se concluye que la georeferenciación es una herramienta funcional, de uso en las prácticas formativas del talento humano en salud, favorece el reforzamiento de las prácticas comunitarias, muestra la ubicación geográfica y permite el análisis del contexto en el reconocimiento de elementos clave, a la vez que identifica zonas en un área desde diferentes ámbitos, favoreciendo el acercamiento a la realidad social y sus factores influyentes.
Estrategia conoce tu riesgo, peso saludable en estudiantes universitarios con sobrepeso y obesidad
Authors:   Universidad Santiago de Cali, Endo Collazos Nayibe , Ramírez Correa César Augusto ,   Universidad Santiago de Cali, Sánchez Elago Hydir Lucia ,   Universidad Santiago de Cali, Motato Motato Rosa Yuliana ,   Universidad Santiago de Cali, Landazuri Ilvira Juliana ,   Universidad Santiago de Cali, Palacio Cardona John Jairo ,   Universidad Santiago de Cali
Published: May 2021

El objetivo de esta investigación fue determinar los factores de riesgo cardiovascular y metabólico en estudiantes de primer semestre con índice de sobrepeso y obesidad. Los datos se obtuvieron a partir del cuestionario “Conoce tu riesgo y peso saludable” aplicado a 149 estudiantes (49% Hombres y 51% Mujeres), de éstos, el 79% tiene un rango de edad de los 15 a 25 años. Los resultados indicaron que el 18% de las mujeres y el 40% de los hombres presentan un perímetro abdominal mayor de 90 y 94cm respectivamente, el 67,1% no realiza actividad física y el 22% no consumen frutas y verduras en su dieta. El 20% presentó riesgo metabólico de alto a medio. Se encontró que el 100% tenían riesgo cardiovascular bajo, a pesar de ello el 14,7% son fumadores. Los datos obtenidos afirman la vulnerabilidad y el riesgo de padecer enfermedades cardiovasculares de esta población y la necesidad de aplicar estrategias que cambien las conductas y promuevan un estilo de vida saludable.
Macro proyecto fortaleciendo la promoción de la salud en la universidad santiago de cali
Authors:   Universidad Santiago de Cali, Guerrero Arango María Victoria , Loaiza Buitrago Diana Fernanda ,   Universidad Santiago de Cali, Ortiz Mosquera Myriam ,   Universidad Santiago de Cali, Loboa Viafara Francisco ,   Universidad Santiago de Cali, Marín Muñoz Julio Alberto ,   Universidad Santiago de Cali, Bejarano Forero Stella ,   Universidad Santiago de Cali, García Girón Fanny Esperanza ,   Universidad Santiago de Cali
Published: May 2021

Este artículo muestra la experiencia en la formación a estudiantes del programa de Enfermería, segundo semestre: “Cuidado de Enfermería en el Colectivo”, articulado a la promoción de la salud desde la estrategia de Universidad Promotora de Salud. Para ello, la universidad, involucra en su accionar además del desarrollo humano de los individuos, la promoción de entornos sanos a través de políticas públicas saludables que fomenten el cuidado de la salud entre todos sus miembros, que fortalezcan hábitos saludables y que generen cambios en la actitud de la comunidad universitaria hacia el cuidado de su medio ambiente. Objetivos: Desde el macroproyecto de universidad, se orienta hacia la construcción de política con el objetivo de facilitar el desarrollo de modos, condiciones y estilos de vida saludable en el entorno universitario, donde interactúan y desarrollan parte importante de sus vidas, estudiantes, académicos, personal directivo y colaboradores; y desde el proyecto de aula, se orienta a propiciar a través de la reflexión acción, la construcción del conocimiento enfermero en torno a la promoción de la salud como esencia del cuidado de la vida por medio de la educación para la salud. Método: Estudio Investigación Acción en Enfermería, útil para situaciones colectivas, donde los participantes son “objeto” de estudio y “sujeto” protagonista de investigación. Se lleva a cabo mediante cuatro fases: 1) organización institucional y grupos de trabajo, 2) diagnóstico y análisis situacional, 3) priorización situaciones de intervención y 4) desarrollo e implementación de las estrategias de intervención, Resultados-conclusiones: instauración de conversaciones interdisciplinares que contribuyeron a fortalecer este microterritorio para sensibilizar a la comunidad universitaria, reconociendo la salud como componente fundamental para el desarrollo humano. El profesional de Enfermería debe impulsar la participación y el empoderamiento ciudadano desde el desarrollo humano sostenible favorecedor de la salud. Esta construcción debe propiciar prácticas sociales protectoras de la salud, gestando una cultura de la vida y la salud, desarrollo de la ciudadanía y de la capacidad de participación en el marco de la promoción de la salud desde la comunidad universitaria
Salud mental de jóvenes universitarios que trabajan en equipos interdisciplinarios
Authors:   Pontificia Universidad Javeriana Cali, Franco Salazar Ezequiel
Published: May 2021

El Centro de Bienestar en articulación con la Facultad de Ingeniería y la oficina de Investigación Innovación y Emprendimiento brinda capacitaciones a equipos interdisciplinarios de estudiantes sobre la metodología de innovación Triz2. Un ingeniero, un diseñador y un psicólogo son los capacitadores del curso, allí se trabajan temas propios de la metodología de innovación Triz, intercalados con temas de trabajo en equipo como integración, comunicación, inercia mental, confianza y resolución de problemas. Este curso es un esfuerzo conjunto de trabajo articulado entre la academia y el Centro de Bienestar, es una estrategia novedosa para trabajar temas de promoción de la salud desde un ámbito académico. A la Facultad de Ingeniería le interesa favorecer la innovación por medio del aprendizaje de la metodología Triz y al Centro de Bienestar favorecer la salud mental de los jóvenes universitarios por medio del tema de trabajo en equipo. ¿Cuál es la importancia del tema de trabajo en equipo en los jóvenes universitarios?. Los jóvenes universitarios (adultos emergentes 18-30 años) presentan variedad de retos personales, familiares y sociales, asociados a su ciclo de vida actual y sus transiciones. Sus dificultades se evidencian en la relación con el otro cuando se trabaja en equipos interdisciplinarios, pues estos equipos se convierten en el escenario de manifestación, movilización y, en algunos casos, de solución de los conflictos. La diversidad de integrantes, disciplinas y roles, presentan un ambiente propicio de expresión para los jóvenes. El curso de Triz es un escenario de desarrollo personal desde un contexto académico.
Estrategia de promoción de la salud con enfoque sanológico en 6 instituciones educativas de popayán
Authors:   Universidad del Cauca, Ramos Valencia Omar Andrés , Buitrón González Yuliana ,   Universidad del Cauca
Published: May 2021

Objetivo: determinar la efectividad de una estrategia de promoción de la salud con enfoque sanológico en los comportamientos, actitudes y prácticas de adolescentes, de seis instituciones educativas de Popayán. Metodología: participación de 129 estudiantes de decimo y once, seleccionados por muestreo aleatorio simple. El programa Adolescente Sanológico inicio con un estudio descriptivo de corte transversal aplicando un pre-test, se ejecutó la estrategia y anualmente se realizó un estudio cuasi-experimental de corte longitudinal con aplicación de pos-test; el test permitió conocer el comportamiento de los adolescentes frente a la actividad física, dieta, sexualidad, consumo de tabaco, alcohol y sustancias psicoactivas (SPA). El programa incluyó el abordaje de los factores de riesgo modificables de las ENT, jornadas de salud y participación de los adolescentes como multiplicadores de conocimiento hacia alumnos de grados inferiores. Resultados pre-test: los estudiantes han fumado tabaco alguna vez (38,5%); consumido alcohol (88,9%); SPA (29,6%); e iniciado su vida sexual (59,3%), presentaron bajo conocimiento en nutrición saludable y en las conductas que aumentan el riesgo de enfermedades de transmisión sexual (ETS); Resultados pos- test: Incrementó el conocimiento respecto a la nutrición saludable, las consecuencias y mitos del consumo de tabaco, alcohol,SPA y las conductas que aumentan el riesgo de ETS. Conclusión: la promoción de la salud a través de un enfoque sanológico permite un cambio en las actitudes, prácticas y conocimientos en los hábitos saludables de los adolescentes.
XRepo 2.0
Authors: Romero Nestor , Medrano Rafael , Garces Kelly , Sanchez-Londono David , Barbieri Giacomo
Published: May 2021

Within Industry 4.0, Prognostics and Health Management (PHM) holds great potential due to its ability to bring deep insights into the current state of manufacturing equipment. When developing PHM competences in higher education, it is desirable to train students in the design and utilization of the algorithms commonly adopted for PHM analyses. However, the unavailability of a widespread big data platform to standardize the data format and easily access sensor data complicates this purpose. To cope with this, XRepo 2.0 is introduced in this work: a big data information system that allows professors to share PHM sensor data in a standard format within an experimental and educational context. To enable the management of the large amount of data available today, the presented information system is designed and implemented by integrating the Hadoop framework with a document database. Moreover, teachers can pre-process the data on the cloud infrastructure, which is a crucial aspect for the assessment of the algorithms developed by the students. Finally, a prototype of XRepo 2.0 has been deployed on the Azure Cloud and validated with respect to functionality and performance criteria. Given the importance of PHM within Industry 4.0, we expect that XRepo 2.0 contributes to the unification and sharing of selected sensor data with the academic community for the development of competences in PHM.
Рынок труда в условиях демографических изменений
Authors:   Национальный институт экономических исcледований, Zaharov Svetlana ,   Центр демографических исследований
Published: May 2021

В работе систематизированы и обобщены теоретико-методологические подходы в изучении рынка труда, осуществлен анализ динамики структурных изменений, основных показателей занятости и развития рынка труда Республики Молдова в условиях демографических изменений. Осуществлены перспективные расчёты предложения и спроса рабочей силы, определено количественное соответствие перспективных оценок спроса и предложения на рабочую силу. Сформулированы некоторые рекомендации по регулированию рынка труда, ориентированные на уменьшение негативного влияния сокращения численности населения и демографического старения.
Apuestas de alto riesgo: Su importancia para la regulación financiera
Authors: Naranjo González Mauricio
Published: May 2021

Las apuestas de alto riesgo, o de todo o nada, aparecen como una conducta recurrente en los mercados en que el ganador se lleva todo. Esta actitud de gran propensión al riesgo puede ser explicada por la búsqueda de status y una percepción incorrecta de la probabilidad de fracaso. Su análisis es relevante para la regulación financiera, ya que las apuestas de alto riesgo son una causa potencial de riesgo sistémico. Este documento diseña la regulación de apuestas de alto riesgo en el sistema financiero a través de un mecanismo de “destrucción de recursos”.
RAMANUJAN A ROLE MODEL FOR SELFDIRECTED LEARNING (SDL)- A PERSPECTIVE
Authors: Sultan Sheriff Dhastagir
Published: May 2021

COVID 19 has given new meaning to life. It has affected all
domains of life. It has changed every aspect of living
conditions and daily activities. It has forced people to wear
face masks, maintain social distancing and follow hygienic
practices.From business to educational institutional activities
have started to rely on virtual platforms, online activities and
networking facilities.Education has become digital and home
has become the central place for students to receive their
instructions from the teachers.The change brought about by
the viral infection has revived the need to transform
instructional model of teaching to student learning methods.
A RARE CASE OF SECONDARY FAHR'S SYNDROME AS A SEQUELAE OF POST THYROIDECTOMY HYPOPARATHYROIDISM REPORTED TO A TERTIARY CARE HOSPITAL.
Authors: Rahim Rehan Abdul , Sai Manga Sharanya , Rani Sujatha
Published: May 2021

OBJECTIVES: To emphasize the presentation, etiopathogenesis and various diagnostic findings in a case of secondary
Fahr's syndrome.
METHODOLOGY: A 35 year old female who had undergone total thyroidectomy 9 yrs ago due to papillary carcinoma
of thyroid, presented with seizures and weakness in both lower limbs, secondary to hypoparathyroidism. Non contrast
computed tomography of brain showed bilateral calcification in basal ganglia, centrum semiovale and cerebellar
hemisphere.
RESULT: The patient was diagnosed with Fahr's syndrome as a sequelae of post thyroidectomy hypoparathyroidsm.
CONCLUSION: We recommend the follow up of blood calcium, phosphorus , PTH levels every 3 months during 1st year
after Thyroidectomy and every 6 months subsequently, for the long term follow up of post -thyroidectomy patients along
with routine CT scanning.
RARE CASES OF MIXED GERM CELL TUMOUR OF TESTIS- A REPORT OF TWO CASES WITH UNCOMMON COMBINATIONS AND REVIEW OF LITERATURE.
Authors: Jamaiyar Anshu , Mandal Joyeeta , Anupriya Anupriya
Published: May 2021

Mixed germ cell tumours of testis represent a comparatively rare category of testicular tumour where different types of both seminomatous and non-seminomatous tumours can be present in varied proportions. We report two cases of mixed germ cell tumours, one consisting of seminoma, embryonal carcinoma and post-pubertal teratoma in the testis of a 22-year-old male and second consisting of a yolk sac tumour and immature teratoma in the testis of a 19-year-old male. We report theses case due to the rare combination and for documentation
ASSESSMENT OF DISEASE SEVERITY AND PROGNOSIS IN COVID-19 PATIENTS BASED ON
LUNG INVOLVEMENT IN TERTIARY CARE HOSPITALS IN CHENNAI
Authors: Sulaiman Meeran A.shaik , Manian R.B.S , Sellappan Sandhiya , Rajakannu Gokul
Published: May 2021

Background: Corona virus disease 2019 (COVID 19) is caused by severe acute respiratory syndrome corona virus 2
(SARS-CoV-2) infection.This disease,which is quickly spreading worldwide,has high potential for infection and causes
rapid progression of lung lesions,resulting in a high mortality rate.This study aimed to assess the severity and prognosis
in COVID-19 patients based on lung involvement(CT-Chest).
Methods: All lab confirmed cases of Covid 19 (RT-PCR positive) 369 patients admitted in Government Kilpauk medical
college who were on follow up from october to november 2020, in Chennai were included. All patients underwent
complete laboratory data including imaging studies-X-ray and CT- chest.
Results:Among 369 of the admitted patients,67% were males,38% in 20-40 years 36% in 40-60 years of age.Among that
280 (75.9%) had non severe disease,89(24.12%) had severe disease.Regarding diseases outcome 38(10.3%) died and
331(89.7%) are alive.Compared to the patients with the stages of COVID-19:
Asymptomatic (no lung involvement) - 28.4%
Mild – Stage I (score I to II – 5 to 25% area involved) -36.3%
Moderate – Stage II (score II to IV – 25 to 50% area involved) - 22.5%
Severe – Stage III (score IV to V - more than 50% area involved} – 12.7%
12.7% of patients need ICU admission & mechanical ventilation and 10.3% of patients succumbed to death.
Conclusion:From this study we have assessed the patient severity by using CT chest in covid 19 RT PCR positive patient.
According to this study patient had more severe lung involvement needs mechanical ventilation and ICU admission
Person Retrieval in Surveillance Using Textual Query: A Review
Authors: Galiyawala Hiren , Raval Mehul S
Published: May 2021

Recent advancement of research in biometrics, computer vision,
and natural language processing has discovered opportunities for person retrieval from surveillance videos using textual query. The prime objective of
a surveillance system is to locate a person using a description, e.g., a short
woman with a pink t-shirt and white skirt carrying a black purse. She has
brown hair. Such a description contains attributes like gender, height, type of
clothing, colour of clothing, hair colour, and accessories. Such attributes are
formally known as soft biometrics. They help bridge the semantic gap between
a human description and a machine as a textual query contains the person’s
soft biometric attributes. It is also not feasible to manually search through
huge volumes of surveillance footage to retrieve a specific person. Hence, automatic person retrieval using vision and language-based algorithms is becoming
popular. In comparison to other state-of-the-art reviews, the contribution of
the paper is as follows: 1. Recommends most discriminative soft biometrics for
specific challenging conditions. 2. Integrates benchmark datasets and retrieval
methods for objective performance evaluation. 3. A complete snapshot of techniques based on features, classifiers, number of soft biometric attributes, type
of the deep neural networks, and performance measures. 4. The comprehensive coverage of person retrieval from handcrafted features based methods to
end-to-end approaches based on natural language description.