bluuebunny/crossref_metadata_2025 huggingface dataset:
Microbiological and Immunological Studies on Brucellosis in a Hospital in Al-Madinah Al-Munawarah
Authors: Ahmed Manal Mohamed Elsayed , A. Ibrahim , M. Abd El-Rahman
Published: November 2020

Purpose: The study was conducted to estimate the prevalence of brucellosis in Prince Sultan Armed Forces Hospital at Al-Madinah Al-Munawarah, Saudi Arabia. The aim was also to determine the most prevalent species of Brucella and to make a comparison between culture and serological methods in diagnosis and to evaluate the levels of sIL-2R and/or IFN-γ production to be used as markers of treatment efficacy.
Study Design: Cross-sectional Study
Subjects and Methods: This study was conducted on 65 patients with male: female ratio (2:1) suspected of having brucellosis. It was carried out using slide agglutination test for detection of anti-Brucella antibodies.  Also, we estimated anti-Brucella IgG and IgM antibody levels in the sera of examined patients using ELISA. Quantization of human IFN-ɣ was performed.
Results: The total incidence of brucellosis was 92.3%. The incidence among males (95.2%) was higher than that of female (87%). Brucellosis was detected in all age groups. Most of brucellosis patients were recovered during the period from January to June. Consumption of milk products, heating raw milk and milking animals were the highest risks with an incidence of 100% followed by drinking raw milk with an incidence of 95% while cutting raw meat and animal contact were the less risk with an incidence of 80% and 67%, respectively. The most prevalent species among examined patients was B. melitensis (86%) and B. abortus (6%). Brucellosis patients had 63% and 83%of anti BrucellaIg G and IgM, respectively. The highest (%) of patients having positive IgG and IgM levels in their sera were among 1/160 standard tube agglutination test (SAT) antibody titer group brucellosis patients were having positive levels of IFN-ɣ. All of them belonged to 1/80 antibody titer group. The mean IFN-ɣ levels according to SAT antibody titers were 224.25, 102 and 69.3 pg/ml, respectively.
Conclusion: Eradication of human brucellosis depends on the eradication of animal brucellosis. In countries like the Kingdom of Saudi Arabia, where brucellosis is endemic; rapid, sensitive and highly specific diagnostic methods are required to make early diagnosis and prevent resistance as there is an overlap in therapy.
The Therapeutic Effects of Yoga on Health and Related Diseases: An Analytical Review
Authors: Sarla Gurmeet Singh
Published: November 2020

Purpose: Yoga means unity of mind and body. It has an effective role in reducing stress, anxiety, and depression and thus it can be used as complementary medicine. It not only is effective for strengthening the body but also incorporates appropriate breathing techniques, mindfulness, and meditation in order to achieve the maximum benefits. The objective of this study is to assess the findings of selected articles regarding the therapeutic effects of yoga and to provide a comprehensive review of the benefits of regular yoga practice.
Subjects and Methods: In order to locate research studies and interventions that examined the therapeutic effects of yoga, databases were searched through Google Scholar and PubMed. The keywords entered into the database were Yoga, therapeutic effects, stress, anxiety, depression, chronic disease, arthritis, low backache, diabetes, cancer and pregnancy and articles from 1993 to 2007 were searched.
Results: It is revealed that Yoga improves physical, mental, intellectual and spiritual health and offers an effective method of managing and reducing stress, anxiety and depression. It also triggers neurohormonal mechanisms that bring about health benefits, evidenced by the suppression of sympathetic activity. Yoga should be considered as a complementary therapy or alternative method for medical therapy in the treatment of stress, anxiety, depression, and other mood disorders as it has been shown to create a greater sense of well-being, increase feelings of relaxation, improve self-confidence and body image, improve efficiency, better interpersonal relationships, increase attentiveness, lower irritability, and encourage an optimistic outlook on life.
Conclusion: Yoga teaches us to slow down, quieten our minds and connect with our inner selves which ultimately help in relieving us from the pressures and stressors of this modern day life.
Review of Antiviral Medicinal Plants used in Taraba State Nigeria: A Possible Source for COVID-19 Drug Discovery
Authors: Ukwubile Cletus Anes , Malgwi Troy Silvia , Angyu Alexander Ezekiel , Otalu Otalu , Bingari Mathias Simon
Published: November 2020

Purpose: Coronavirus also known as COVID-19 is a viral infection that has been tagged as the greatest pandemic since the existence of humans by the WHO, resulting in the deaths of thousands of people globally; with the USA one of the highest. The full biology of the virus is yet to be known. This study reviews sixteen natural antiviral plants used in Taraba State to manage viral infections locally.
Subjects and Methods: Sixteen medicinal plants popularly used as antiviral agents in Taraba State, Nigeria were surveyed based on a field-trip experience with herbal medicine practitioners in the three zones of the state. Plants that were in both zones were counted as the same. The plants that are majorly used for various viral infections are Allium sativum, Zingiber officinale, Camellia sinensis, Hibiscus sabdariffa, Cirus lemon, Azardirachta indica, Ocimum tenuiflorum, Curcuma longa, Haematostaphis barteri, Olea europaea, Melastomastrum capitatum, Astragalus canadensis, Carissa edulis, Spondias venulosa, Vitellaria paradoxa, and Euphorbia hirta.
Results: Of the sixteen plants, ten have been reported to have antiviral properties against at least one of these viruses avian or bird flu, human influenza virus, infectious bronchitis virus (a type of coronavirus), herpes virus, hepatitis C virus and HIV.
Conclusion: The study revealed that further research on these antiviral plants used traditionally might pave the way for the discovery of potent antiviral drugs against COVID-19.
A Koszovói Különleges Törvényszék
Authors: Németh Ferenc
Published: November 2020

A Koszovói Különleges Törvényszék a közeljövőben jelentős szerepet fog játszani a nemzetközi és a koszovói politikában. Utóbbi esetében a büntetőeljárások politikai instabilitáshoz vezethetnek. Emiatt különösen fontos megismernünk a bírói fórum történetét, politikai hátterét, valamint szervezeti felépítését és működését.
Expert System for Diagnosing Early Childhood Developmental Disorders with Certainty Factor Method
Authors: Hermanto Nandang , Ramadhan Zulfiqar Shertian
Published: November 2020

The purpose of this research is to design and build an expert system to diagnose the type of developmental disorder in children early using the certainty factor method. The method of data collection used in this study is observation, interviews, and library studies. The system was built with the Waterfall System Development Method. The stage of the Waterfall method is analysis, design, coding, and testing. This expert system is built using the PHP programming language and MySQL database. The result of this research was to successfully build an expert system to diagnose the type of developmental disorder in children early using the Certainty factor method to facilitate the user in diagnosing developmental disorders in the child quickly, efficiently, and without having to consult a pediatrician.
Effect of Selection of Classification Features C4.5 Algorithm in Student Alcohol Consumption Dataset
Authors: Astuti Tri , Handoko Pungky Dwi Putra
Published: November 2020

Alcoholic beverages are psychoactive substances that are addictive. Psychoactive substances are a class of substances that work selectively, especially in the brain, which can cause changes in behavior, emotion, cognition, perception and awareness of one's and others. Police survey results in 2014 showed that users of narcotics and liquor. Most of the group of students, both junior, and senior student, which amounts to 70%, while only 20% of primary school graduates. In the modern era, especially in information technology, the need for information and the latest knowledge is multiplying. One of them is the user information of alcohol among teenagers is more accurate. Data mining is the process for extracting and identifying information useful and relevant knowledge from a variety of big data. In the data mining, there is a classification technique that assesses the data objects to include it in a particular class of several classes available, can be applied in the case - the case in the health sector, for example, in the case of alcohol addiction in adolescents. The algorithm that can be used in the classification is the C4.5 decision tree. The use of the decision tree algorithm to determine the level of alcohol use in teenagers using two methods, namely, the selection of attributes and without attributes.
The Impact of Dynamic Capabilities and Information System on Organizational Effectiveness in Cellular Communication Companies in Jordon: Mediating Role of Organizational Ambidexterity
Authors: Aziz Atif , Zaki Ramsha , Ullah Syed Ehsan
Published: November 2020

The goal of the ongoing research is to examine the impact of dynamic capabilities such as exploitation capability, exploration capability and information system on the organizational effectiveness of cellular communication firms in Jordan. The examination of the mediating role of organizational ambidexterity among the nexus of dynamic capabilities such as exploitation capability and exploration capability and organizational effectiveness is also included in the goals of the ongoing research. The quantitative method of data gathering has been utilized by the researchers to collect the data from the employees of the cellular communication firms currently operating in Jordan while AMOS has been used for the purpose of analysis. The results exposed that the positive nexus has been found among the nexus of dynamic capabilities, organizational ambidexterity, and organizational effectiveness. The results also revealed that the organizational ambidexterity has positive mediating among the links of dynamic capabilities such as exploitation capability and exploration capability on organizational effectiveness. These findings are suitable for the regulation developing authorities that they should develop and implement the effective regulation related to the dynamic capabilities and organizational ambidexterity that enhance the organizational effectiveness of the firm.
A Comparative Study of Growth, Challenges and Opportunities in FMCG of Rural Market
Authors: C. Kavitha T.
Published: November 2020

The fast-moving consumer goods (FMCG) sector is an important contributor to India’s GDP and it is the fourth largest sector of the Indian economy. Globally, the FMCG sector has been successful in selling products to the lower and middleincome groups, and the same is true in India. Over 70% of sales are made to middle classhouseholds today and over 50% is in rural India. The sector is excited about a burgeoning ruralpopulation whose incomes are rising and which is willing to spend on goods designed to improvelifestyle. Also with a near saturation and cut throat competition in urban India, many producersof FMCGs are driven to chalk out bold new strategies for targeting the rural consumer in a bigway.FMCG Industry in India is witnessing a change – a change in the pattern in which it is growing – needless to say, with the changing demographics, the pattern of marketing would also change. As rural penetration increases, the rural markets would command more and more share of the overall FMCG space. Though the urban markets are growing too, the incremental addition in consumers / households is much more in rural space as compared to urban markets. Rural marketing has become the latest marketing mantra of most FMCG majors. The rural India is vast with unlimited opportunities, waiting to be tapped by FMCG’s. Hence the Indian FMCG sector is busy putting in place a parallel rural marketing strategy. Therefor a comparative study is made on growth, opportunity and challenges of FMCG’s in rural market. This paper will providedetailed information about the growth of FMCG industry in rural market of India and examining the challenges, opportunities for the FMCG’s in rural market with growing awareness and brand consciousness among people across different socio-economic classes in rural area of India and how the rural markets are witnessing significant growth.
Supply Chain Management: Application in Agriculture Marketing
Authors: Patidar Rakesh , Khan Imtiyaz , Sharma Arun
Published: November 2020

In this paper author highlighted Supply Chain Management in agriculture marketing and implemented throughout the chain to guarantee optimal chain performance. This paper author compares traditional marketing of Indian Agriculture marketing and proposed methodology of Agriculture marketing using supply chain Management.
Proposing a Model for Evaluating the Effective Factors on Collaboration of the Learning Groups in Smart Schools (Case Study: Teachers’ View of the Smart High Schools in Tehran)
Authors: Motlagh Shafiepour , Ali Farhad , Nazari Hossein
Published: November 2020

The aim of the present study wasto propose a model to evaluate the effective factors on cooperation of the learning groups in smart schools. The study is correlational descriptive. The population of the study includes the total number of smart high school teachers of Tehran in the academic year 2011-2012. Sampling has been multistage clustering. A number of 360 of the teachers were selected randomly for conducting the research. Three researcher-designed questionnaires were used as data collection instruments: 1) The questionnaire of the effective factors on cooperation of the learning groups (α =0.93); 2) The questionnaire of learning motivation (α = 0.87); and 3) The questionnaire of collaboration factors in the learning groups (α = 0.83). The overall results of the study indicated that among the four studied factors, the direct effect coefficient of the preparing ground factor (0.692) had the greatest effect on collaboration of the learning groups in smart schools. The indirect effect of the mentioned factor also was the greatest based on the indices of the importance of group learning (0.415) and guidelines and strategies (0.300). According to the findings of the research, GFI index has been 0.95 and AGFI index 0.91 suggesting that the model has a rather desirable fitness.
A Study of the Awareness of Online Learning among Teacher Trainees
Authors: Shakila J.
Published: November 2020

Learning process is a special process where different levels of learners are accommodated in a learning sphere in an individualized manner. New learning environment has brought new challenges for teachers online learning differs from classroombased face-to-face teaching. On line learning can minimize the learner’s drawbacks or teacher’s drawbacks. So an effective teacher can be molded or created through on line learning facility The future world of education through online education. It is very much easier, faster, reduced the distance and is sophisticated There is no doubt, online learning will replace the traditional teaching and it fulfills the all needs of present learners. So, I was selected for this topic of awareness of online learning among teacher trainees.
STRATEJİK BİR EYLEM OLARAK KÜLTÜREL ARACILIK: İzmirli Balkan Müzik Grupları Sakoband ve Shukar Muzika
Authors: ULUBİLGİN ÇUHADAR Burçe
Published: November 2020

Kültürel aracılık kavramı ilk olarak Stephen Bochner tarafından 1981 yılında tanımlanmış ve ayrıntılı olarak açıklanmıştır. Kültürel aracılık, kültürel unsurların yardımsız, aracısız bir biçimde alınamayacağı ve hatta anlaşılamayacağı durumlar temeline dayandırılmaktadır. “Kültürel aracılık, eğlence, kültürlenme, bölgesel barışın korunması, kültürel kimliğin ifadesi, kültürel sermayenin genişletilmesi, bir toplumsal konumdan başkasına geçiş, göç sonrası entegrasyon” (Yükselsin, 2014: 716) gibi sebeplerle karşımıza çıkabilir. Yükselsin’e göre “bir anlam üretme aracı olarak müziğin kavranması için de her zaman kültürel aracılara ihtiyaç vardır.” (Yükselsin, 2014: 713) Birden fazla kültüre ait bilgiye sahip ve bunlar arasında aracılık edimini gerçekleştirebilen önemli özneler olarak göçmen müzisyenlerin eylemleri de kültürel aracılığın görünürlük kazandığı faaliyetler olarak karşımıza çıkar. Göçmen müzisyenler iki farklı kültüre sahip olmaları ile doğal birer kültürel aracı adayıdırlar. Ancak aynı ülkelerden göç etmiş ve buralara ait müzikleri gerçekleştiren farklı göçmen müzisyenlerinin birbirinden oldukça farklı müzik performansları gerçekleştirdiği görülür. Çalışmada her ikisi de Balkan göçmeni müzisyenlerin çoğunlukta olduğu ve Balkan müziği yaptıklarını ifade eden Sakoband ve Shukar Muzika grupları, kültürel aracılık edimini gerçekleştirmeleri bakımından incelenirken performanslarındaki farklılaşma bu edimin stratejik bir eylem olarak gerçekleştirilmesi odağında anlaşılmaya çalışılacaktır.
Land-Use and Land-Cover Change in Dhaka Eastern Region and Its Impact on Surface Run-off
Authors: Huq Md. Habibul , Rahman Md. Mafizur
Published: November 2020

The aim of this study is to identify the impending urbanization-led land-use and land-cover (LULC) change of Dhaka Eastern Region (DER) and assessing its impact on surface runoff. Remotely sensed image data and proposed land-use plans for DER is analyzed and mapped in this study to detect the changes of LULC. A faster pace of land transformation was observed during 2016-17 from unpaved to the paved surface. Four post-developed LULC scenarios were predicted from the classified Landsat imagery of 2016-17 with increasing imperviousness. Runoff was estimated by SCS-CN method integrating RS and GIS tools. LULC changes according to land cover classes were assimilated with the hydrologic soil groups and then runoff depths were estimated for annual rainfall events in DER. Like the slower trend of urbanization, area-weighted CN also increased slowly during 2016-17 but followed a moderate leap in RDP and scenario-1. However, CN dropped in scenario-2 mainly due to the change in land-cover by infilling of highly permeable hydrologic soils. Predicted scenario-3 and 4 resulted in higher CN respectively because of increasing imperviousness in LULC. Higher CN resulted in higher runoff and more drainage requirements. RDP scenario or the predicted scenario-1 with CN 84 is potentially a viable LULC option for DER by 2035 and beyond that may cause more than 30% to 50% runoff comparing to the representative 2010 LULC condition.
The Role of Fiscal Incentives in Supporting Local Investment Opportunities in Algeria during the Period 2002-2016
Authors: Seraa Karima
Published: November 2020

Algeria has introduced a reform of the tax system, using many tax incentives under investment laws to influence and guide investment decisions, both in terms of sectoral and geographical. The objective of this study is to examine the most important tax incentives provided by Investment Law No. 09/16 dated 3/09/2016, and how these incentives affected the development of the local investment in Algeria. This study concluded that there is dominance in the number of investments in the transport sector followed by industry, construction, agriculture, and tourism, as for the telecommunications and trade sector, they rank last, in addition to the concentration of most investment projects in the north compared to the south, which is still witnessing a decline in investment projects heading to it.
The Impact of the Tourism Sector on Economic Growth in Algeria: An Analytical and Econometric Study (1990-2014)
Authors: Menacer Rabeh , Becherair Amrane
Published: November 2020

The tourism sector is characterized by rapid and large financial flows, as well as job opportunities that can solve the problem of unemployment prevalent in societies to achieve development. The article addresses the impact of tourism revenues on economic growth in Algeria using the VAR model and causation test in 1997-2014. The objective of our study is to evaluate the tourism activity of Algeria and analyze the relationship between it and some variables related to growth. Our results suggest that there is no significant effect on the growth and expressed by the local product, due to the neglect of the investments side of the tourism so that the Algerian economy remains dependent on the hydrocarbons sector.
The Causes of Administrative and Financial Corruption and the Strategy to Combat it
Authors: Balbal Hasnaoui , Zouaou Dhiaeddine
Published: November 2020

This article is designed to touch on the subject of corruption in general and administrative and financial corruption in particular, focusing on identifying the most important reasons leading to the emergence and spread of this phenomenon fast in various developed and developing societies, especially in the latter to a higher degree. Highlighting the causes of this phenomenon through the examination and identification of fields contribute significantly to building strategies to combat it, In order to reach out to communities without these practices and negative behaviours. This will be studied by organizing it into three main axes, where the first axis deals with the concept of corruption, its characteristics and types and the second focuses on administrative and financial corruption, its forms and its economic effects while the third will highlight the causes of administrative and financial corruption and the most important strategies to combat it.
The Process of Rebuilding and Development in Syria
Authors: Issa Ahmed Haitham
Published: November 2020

As the war/crisis in Syria is approaching its end, there is a need to launch a comprehensive planning process to start rebuilding and developing the Syrian Economy. This study aims to review the macroeconomic performance and policies in Syria before and during the crisis, in order to identify the negative implications of those policies and devise the right programs to solve them. Important areas that require special attention is the imbalance in the regional planning process, the lack of a national program for economic reform, the undetermined identity of the economy, and the vague relationship between public and private sectors.

This study highlights the importance of accomplishing four transitions i.e. (security, political, social, and economic) to secure the success of the rebuilding process. There also is a long list of important issues to be addressed such as rehabilitating basic infrastructure, corruption and informal sector activities, price distortion, and agricultural and industrial policies, in addition, to dealing carefully with international involvement in the rebuilding process.
The Impact of Organizational Climate on Creative Behavior: An Analytical Study on a Sample of Employees in the High Plateau Tannery in Djelfa
Authors: Benaouda Mustapha , Hamiani Sabrina
Published: November 2020

This study aimed to assess the prevailing organizational climate, the level of creative behaviour in the tannery of the upper plateaus from the employees' point of view and to determine whether there is a statistically significant effect of the organizational climate on its creative behaviour. For the purpose of the study, a questionnaire was designed and distributed to a random sample (36.45%), where the response rate was (94.28%) Using the SPSS program, the level of organizational climate and creative behaviour of the institution under study was measured using a set of statistical tools such as arithmetic averages, standard deviations, ratios and averages as well as correlation coefficient and coefficient of determination. The results of the study showed that the employees' evaluation of the organizational climate and creative behaviour is positive and that there is a statistically significant effect at the level of significance ( 0.05≥ α) of the organizational climate in its dimensions on the creative behaviour of the employees in the institution under study. One of the most important recommendations of the study is the need to work to strengthen the current working environment and work to increase its ability to embrace creative behaviour and increase interest in the human element and give him appropriate incentives.
The Practice of Internal Audit in the Light of International Standards in Public Corporations: A Case Study of SOMIPHOS Corporation
Authors: Maifi Asma
Published: November 2020

This article aims to identify the extent of the commitment of the Algerian Public Economic Corporation to exercise the function of internal auditing in accordance with international standards issued by the Institute of Internal Auditors (The Institute of Internal Auditors), by introducing the concept of internal audit and then touch on the professional standards of internal audit issued by the Institute of Internal Auditors In light of the tasks and responsibilities related to them, and also how to organize this function in the institution and the foundations governing its organization The descriptive and analytical approach was used in the study by collecting data from various sources, the most important of which was interviewing the internal audit directors of SOMIFHOS based in Tebessa province as a public corporation to determine their compliance with international professional standards of internal auditing.
Trade Union Strategy in the Labor Market (Islamic Economic Perspective)
Authors: Hersh Ahmad Fayez
Published: November 2020

This study aims to analyze the Islamic economy's vision of the trade union strategy in the labor market, and the study sought to define the concepts of monopoly, pricing and related wages. The study also aimed to elicit the bases on which to determine the wages in the labor market within the framework of an Islamic economy.

The researcher followed the inductive approach to presenting the economists ’opinions on the strategy of trade unions, as well as the opinions of jurists in pricing, monopoly and wages. He also used the Deductive approach to analyze the role of trade unions within the framework of an Islamic economic view.

The study concluded to provide practical proposals for mechanisms for determining wages in an Islamic economy. The study also identified the basic criteria for determining wages.
The Impact of Composition of the Provision on the Accounting Result and the Fiscal Result: the Case of the National Corporation (Asmedal-Annaba)
Authors: Lalaibia Yasmine
Published: November 2020

The article aims to highlight the impact of the composition of the provisions on the accounting result and the fiscal result of the institution, considering the provision as a burden or a potential loss falling into the current or future accounting cycles, and to highlight the relationship between the accounting result and the fiscal result, especially with regard to the provision.

The study was carried out at the level of the Corporation of Asmedal Annaba, and the descriptive analytical approach was used where it was reached that the process of deducting the provisions accountable is done when formed, but taxably is deducted from taxable profits according to conditions, as well as the fiscal result of the accounting result is determined after some the necessary amendments stipulated by the Algerian legislator in the laws in force which appears in fiscal bundle number nine.
A Comparative Analytical Study of Requirements for Recognition and Accounting Measurement of Expected Credit Losses Between FASB – Subject Topic (ASC 326) and IFRS9 Standard in Light of Coronavirus (Covid-19) Outbreak
Authors: Muhammad Salah Ali Ahmed , Al-Mahdi Al-Amir Ahmed Muhammad
Published: November 2020

The main objective of the study is to present and analyze efforts to develop an expected credit loss model (ECl), and compare that to the subject (ASC 326) issued by the Financial Accounting Standards Board (FASB), and International Standard (IFRS 9) issued by the International Accounting Standards Board (IASB), and assessing the impact of the implications of Covid-19 on practical practice when applying (ECL), This topic acquires its importance through the continuous attention of accounting standards setters and stakeholders, The study used a method that combines extrapolation and deduction in addition to the descriptive approach in order to study the problematic topic and answer questions, and is represented , the most important results of the study are that the historical background associated with practical practices and the variation in interpretation and understanding of terms upon application have caused differences in the methodology for measuring credit losses between the international and American approaches, the study also found the occurrence of expected effects on the recognition and accounting measurement in general due to the repercussions of 19-Covid, and ECL methodologies in particular, the magnitude of this effect varies, depending on the efforts made by countries to control the epidemic.
The Improvement According to (ISO 9001: 2015) and its Role in Building Smart Organization: A Case Study of Palestinian Telecom Group Companies
Authors: Alshrafi Suhaib T.
Published: November 2020

The study aimed to identify the improvement according to ISO 9001: 2015 and its role in building the smart organization. To achieve the goal of the study, a descriptive-analytical approach was used, and the questionnaire as the main tool for collecting data from the study sample consisting of administrative position holders and employees related to the subject of the study in Palestinian Telecom Group companies (Paltel, Jawwal, and Hadara), and 122 questionnaires were distributed and 114 were retrieved, and the valid questionnaires for the statistical analysis reached (110) with percentage (90.16%), and the data was analyzed using SPSS.

The results of the study showed that the Palestinian Telecom Group companies achieved a rate of (75.15%) which is a good percentage of implementation of the improvement according to ISO 9001:2015 in these companies, and there is a statistically significant positive relationship between the improvement according to ISO 9001: 2015 and building the smart organization, and there is a statistically significant effect of improvement according to ISO 9001: 2015 in building the smart organization.
The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia
Authors: Frisca Tania Feren , Mukhlasin
Published: November 2020

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in the Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach was used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables.
Legislar con lo nuestro, reglamentar a la luz de la OIT: los riesgos laborales en Argentina (1915-1936)
Authors: Maddalena Pablo
Published: November 2020

Este artículo tiene el objetivo de divisar las continuidades y rupturas que supuso la aparición de la OIT en cuanto al tratamiento de los riesgos del trabajo en Argentina, durante las dos décadas posteriores a 1915, fecha en la cual en el país se sancionó la ley n° 9.688 de accidentes de trabajo y enfermedades profesionales. De esa manera, podrá identificarse en qué medida y de qué forma, las recomendaciones de la institución internacional modelaron la gestión de los accidentes laborales en Argentina. Para dicho análisis, se indagarán los documentos técnicos que emergieron de la OIT, en diálogo con los cuerpos normativos que fueron sancionándose en Argentina, hasta 1936, año en que la reglamentación de la ley n° 9.688 fue modificada. El estudio se rige por la hipótesis que sostiene que la OIT promocionó un conjunto de políticas preventivas para disminuir los riesgos laborales, que impactaron directamente, aunque con cierto letargo, en reglamentaciones parciales de la ley argentina de accidentes de trabajo sancionada en 1915. La yuxtaposición de las ideas de la institución internacional con la legislación local favoreció una ampliación de la cobertura que la norma proporcionaba a los trabajadores, fundamentalmente en lo inherente al derecho a ser indemnizados al padecer enfermedades profesionales.
snowScatt 1.0: Consistent model of microphysical and scattering
properties of rimed and unrimed snowflakes based on the
self-similar Rayleigh-Gans Approximation
Authors: Ori Davide , von Terzi Leonie , Karrer Markus , Kneifel Stefan
Published: November 2020

Abstract. More detailed observational capabilities in the microwave (MW) and advancements in the details of microphysical schemes for ice and snow demand increasing complexity to be included in scattering databases. The majority of existing databases rely on the Discrete Dipole Approximation (DDA) whose high computational costs limit either the variety of particle types or the range of parameters included, such as frequency, temperature, or particle size. snowScatt is an innovative tool that provides the consistent microphysical and scattering properties of an ensemble of 50 thousand snowflake aggregates generated with different physical particle models. Many diverse snowflake types, including rimed particles and aggregates of different monomer composition, are accounted for. The scattering formulation adopted by snowScatt is based on the Self-Similar Rayleigh-Gans Approximation (SSRGA) which is capable of modeling the scattering properties of large ensembles of particles. Previous comparisons of SSRGA and DDA are extended in this study by including unrimed and rimed aggregates up to cm-sizes and frequencies up to the sub-mm spectrum. The results reveal in general the wide applicability of the SSRGA method for active and passive MW applications. Unlike DDA databases, the set of SSRGA coefficients can be used to infer the scattering properties at any frequency and refractive index. snowScatt also provides tools to derive the SSRGA coefficients for new sets of particle structures which can be easily included in the library. The flexibility of the snowScatt tool with respect to applications that require continuously changing definitions of snow properties is demonstrated in a forward simulation example based on the output of the Predicted Particle Properties (P3) scheme. snowScatt provides the same level of flexibility as commonly used T-matrix solutions while the computed scattering properties reach the level of accuracy of detailed Discrete Dipole Approximation calculations.
Recent changes in pan-Antarctic region surface snowmelt detected by AMSR-E and AMSR2
Authors: Zheng Lei , Zhou Chunxia , Zhang Tingjun , Liang Qi , Wang Kang
Published: November 2020

Abstract. Surface snowmelt in the pan-Antarctic region, including the Antarctic
ice sheet (AIS) and sea ice, is crucial to the mass and energy balance
in polar regions and can serve as an indicator of climate change. In
this study, we investigate the spatial and temporal variations in
surface snowmelt over the entire pan-Antarctic region from 2002 to
2017 by using passive microwave remote sensing data. The stable orbits
and appropriate acquisition times of the Advanced Microwave Scanning
Radiometer for the Earth Observing System (AMSR-E) and the Advanced
Microwave Scanning Radiometer 2 (AMSR2) enable us to take full advantage
of daily brightness temperature (Tb) variations to detect surface
snowmelt. The difference between AMSR-E/2 ascending and descending
36.5 GHz Tb values in vertical polarization (DAV36) was utilized to
map the pan-Antarctic region snowmelt, as this method is unaffected by
snow metamorphism. We evaluated the DAV36 algorithm against
ground-based measurements and further improved the method over the
marginal sea ice zone by excluding the effect of open water. Snowmelt
detected by AMSR-E/2 data was more extensive and persistent than that
detected by the Special Sensor Microwave/Imager (SSM/I) data.
Continuous melt onset (CMO) ranged from August in the marginal sea ice
zone to January in the Antarctic inland, and the early transient melt
events occurred several days to more than 2 months earlier. The
pan-Antarctic region CMO was significantly correlated (R=0.54, p<0.05) with the summer Southern Annular Mode (SAM). The decreased AIS
melt extent was very likely linked (R=-0.82, p<0.01) with the
enhanced summer SAM.
Corporate Tax Integration in Light of Falling Corporate Tax Rates: Using the 1803 British System for Withholding Taxes on Corporate Income as a Model
Authors: Richman Raymond L. , Richman Jesse T. , Richman Howard B.
Published: November 2020

Tax competition has morphed the corporate tax into a source-based tax with falling rates. Past proposals to integrate corporate taxes with the residence-based personal income tax were rejected because of revenue loss and poorly designed alternatives, but in light of falling tax rates and revenues, integration has become viable. An updated version of the simple and practical 1803 British system would impute corporate income to shareholders and have corporations withhold taxes paid on that income. It would reduce distortions of the current code, including that between domestic and foreign production, could provide more government revenue, and would be more progressive.
Naar een toekomstbestendig compensatiesysteem voor verkeersongevallen
Authors: van Wees K.A.P.C. , Akkermans A.J.
Published: November 2020

Naar een toekomstbestendig compensatiesysteem voor verkeersongevallen. Over zelfrijdende auto’s, herstelgerichte schadeafwikkeling en de mogelijkheden van een systeem van directe schadeverzekering

Nieuwe ontwikkelingen, zoals de opkomst van de zelfrijdende auto en het groeiende inzicht in het anti-therapeutische effect van de afwikkeling van letselschade, leiden tot het hernieuwd overdenken van ons compensatiesysteem voor verkeersongevallen. Het Verbond van Verzekeraars begint in 2021 met WA-direct, een eerste innovatieve stap, nog op basis van het huidige aansprakelijkheidsrecht maar met het oog op meer. In dit artikel worden deze ontwikkelingen besproken en met elkaar in verband gebracht. De mogelijkheden van een stelsel van directe schadeverzekering worden vergeleken met die van het aansprakelijkheidsrecht en WA-direct.
Corona en potentiële aansprakelijkheidsclaims
Authors: van Dam C.C.
Published: November 2020

Corona en potentiële aansprakelijkheidsclaims

Deze bijdrage inventariseert mogelijke schadeclaims die zouden kunnen worden ingesteld in verband met de coronacrisis. Achtereenvolgens komen aan de orde de potentiële aansprakelijkheid van de Staat, deels als gevolg van niet-genomen maatregelen (nalaten), deels als gevolg van wel genomen maatregelen (doen) en de potentiële aansprakelijkheid van private partijen. Bij dit laatste gaat het om de potentiële aansprakelijkheid van ziekenhuizen en verpleeg- en verzorgingshuizen, van werkgevers, van eigenaren en uitbaters van openbaar toegankelijke gebouwen (inclusief winkels), van producenten, van sociale media en van burgers onderling. De bijdrage wordt afgesloten met enkele algemene beschouwingen over schade en causaliteit.
Proposal and application of a procedure for analysis of idleness and wastes in an aircraft company
Authors: Carvalho Neto Luiz , Leal Fabiano , Oliveira Milena Silva de
Published: November 2020

Este estudo analisa o desempenho dos trabalhadores em uma empresa aeronáutica. Porosidade (ociosidade) foi definida como desperdícios referentes a comportamentos contraproducentes no trabalho, e a taxa de agregação de valor será analisada testando quatro hipóteses: diferenças entre técnicas de coleta de dados; diferenças entre os tipos de desperdícios medidos; variação da taxa de agregação de valor durante o dia de trabalho e relação entre ociosidade e informações sobre o perfil do operador. Os dados coletados do Sistema de Gestão Integrada (SGI) da empresa foram superiores aos observados, a ociosidade apresentou o maior valor dentre outros desperdícios, a parte da manhã teve maior valor agregado do que a parte da tarde (especialmente no final da manhã) e os trabalhadores que eram casados e tinham filhos apresentaram menor ociosidade. Este artigo mostra como a ociosidade é importante nas análises Lean no gerenciamento de operações e como o procedimento pode diminuir a ociosidade.
Modelo de apoio à decisão para identificação e priorização de ações socioambientais
Authors: Aragão João Paulo Santos , Holanda Cinthia Ladjane de Souza , Castro José Cícero De , Costa Marconi Freitas da
Published: November 2020

A natureza competitiva dos mercados com foco em questões puramente econômicas, ainda que seja condição necessária para permanecer competindo em algum setor da indústria, não é mais condição suficiente. Os aspectos sociais e ambientais passaram a fazer parte da agenda estratégica dos tomadores de decisão e têm sido incorporados ao escopo de objetivos que norteiam as decisões corporativas. Neste sentido, o presente artigo propôs a aplicação da metodologia Value Focused Thinking (VFT) em conjunto com o método de apoio à decisão PROMETHEE II para identificação e priorização de ações socioambientais em contexto organizacional. A metodologia utilizada possui natureza qualitativa e quantitativa, baseando-se em aplicações do campo da Pesquisa Operacional. Por fim, com a intenção de validar o modelo proposto, um estudo de caso é apresentado como objeto de investigação.
Odzież ciepłochronna w aspekcie zmian wymagań w normie PN-EN 342
Authors: Młynarczyk Magdalena , Dąbrowska Anna
Published: November 2020

Zgodnie z obowiązującymi w Polsce przepisami prawa, pracodawca zobowiązany jest zapewnić pracownikowi bezpieczne warunki pracy. W przypadku narażenia pracownika na szkodliwe oddziaływanie środowiska zimnego, pracodawca musi zapewnić mu odpowiednio dobraną ciepłochronną odzież, spełniającą wymagania zapisów normy PN-EN 342:2018-01.
Z uwagi na istotne zmiany, jakie zostały wprowadzone w nowym wydaniu wymienionego dokumentu, w szczególności w aspekcie metodyki badań izolacyjności cieplnej z wykorzystaniem manekina termicznego, w artykule zamieszczono informacje nt. różnic pomiędzy wydaniami normy PN-EN 342 z 2006 r. oraz 2018 r. Wyjaśniono również pojęcia związane z oceną skuteczności ochrony odzieży przed zimnem.
Classificações Explicáveis para Imagens de Células Infectadas por Malária
Authors: Sousa Iam , Vellasco Marley , Silva Eduardo
Published: November 2020

Este trabalho apresenta o desenvolvimento de um classificador explicável de imagens, treinado para a tarefa de determinar se uma célula foi infectada por malária. O classificador consiste em uma rede neural residual, com acurácia de classificação de 96%, treinada com o dataset de Malária do National Health Institute. Técnicas de Inteligência Artificial Explicável foram aplicadas para tornar as classificações mais interpretáveis. Estas explicações são geradas usando duas metodologias: Local Interpretable Model Agnostic Explanations (LIME) e SquareGrid. As explicações fornecem perspectivas novas e importantes para os padrões de decisão de modelos como este, de alto desempenho para tarefas médicas.
Uma Abordagem de Classificação de Sentimentos em Revisões de Livros em Português Brasileiro Usando Diferentes Métodos de Extração de Características
Authors: Britto Larissa , Pacífico Luciano
Published: November 2020

A enorme quantidade de dados textuais disponibilizados todos os dias na internet incentivou a pesquisa em diversas áreas que processam e analisam automaticamente esses textos. Uma das áreas mais populares é Análise de Sentimentos, que apesar de ter sido um tópico amplamente discutido nos últimos anos, ainda enfrenta uma escassez de recursos disponíveis para o idioma português brasileiro. Este trabalho apresenta o processo completo de análise e classificação de sentimentos, desde o desenvolvimento de uma base de dados em português (no domínio de livros) até a classificação de sentimentos utilizando alguns dos principais classificadores da literatura e diferentes métodos de extração de características.
Towards Fully Automated News Reporting in Brazilian Portuguese
Authors: Campos João , Teixeira André , Ferreira Thiago , Cozman Fábio , Pagano Adriana
Published: November 2020

We introduce robot journalists that cover two pressing topics in Brazilian society: COVID-19 spread and Legal Amazon deforestation. Our approach is able to automatically analyze structured domain data, select relevant content, generate news texts and publish them on the Web. We provide a thorough description of our system architecture, report on the results of automatic evaluation, discuss some of the advantages of robot-journalism in society, and point out further steps in our work. Corpus and code are publicly available.
Classifying Organizational Structures on Targets in the Cooperative Target Observation
Authors: Silva Thayanne , Araújo Matheus , F. Junior Raimundo , Costa Leonardo , Andrade João , Campos Gustavo
Published: November 2020

This paper proposes an approach to classify the organizational structure of a group of moving target agents that are continuously monitored by a smaller group of moving observer agents. The approach considers that the group of target agents can organize themselves according to eight different paradigms. The agents communicate through the exchange of messages whose contents are speech-act performative. We evaluate the approach considering seven techniques to solve the problem of classifying the group of target agents' organizational structure. The results show that the approach is promising, as it obtained a good performance, measured during experiments using agent-based simulations.
Clustered Echo State Networks for Signal Observation and Frequency Filtering
Authors: Oliveira Junior Laércio , Stelzer Florian , Zhao Liang
Published: November 2020

Echo State Networks (ESNs) are recurrent neural networks that map an input signal to a high-dimensional dynamical system, called reservoir, and possess adaptive output weights. The output weights are trained such that the ESN’s output signal fits the desired target signal. Classical reservoirs are sparse and randomly connected networks. In this article, we investigate the effect of different network topologies on the performance of ESNs. Specifically, we use two types of networks to construct clustered reservoirs of ESN: the clustered Erdös–Rényi and the clustered Barabási-Albert network model. Moreover, we compare the performance of these clustered ESNs (CESNs) and classical ESNs with the random reservoir by employing them to two different tasks: frequency filtering and the reconstruction of chaotic signals. By using a clustered topology, one can achieve a significant increase in the ESN’s performance.