bluuebunny/crossref_metadata_2025 huggingface dataset:
CRITERIA AND APPROACHES FOR DIFFERENTIATION OF ACCOUNTING ESTIMATES FROM THE ESTIMATES OF INDEPENDENT ESTIMATES
Authors: Staneva Valentina
Published: December 2021

Changes and updates to accounting concepts, interpretations, definitions and recognition criteria of assets and liabilities, require periodic updating of accounting estimates for their proper presentation in the financial statements of the non-financial sector. It is common in business enterprises to use the services of independent evaluators whose activity is regulated by the Law on independent valuers. Their activity is crucial for accurate representation of the economic information within the accounting in enterprises. They have the same meaning and preparing accounting estimates issued in connection with the judgments of management regarding the expected economic benefits in the use of assets. In accounting and legal practice is often equated between thеse two assessments. These are two assessments issued in connection with the accounting of business in enterprises.With their juxtaposition and analysing, it is possible to answer the question whether they have common characteristics, based on which it can justify equating them.The relationship between the accounting estimate and the valuation of an independent valuer provokes discussions in accounting theory and practice. The fact is that after many changes in accounting standards currently has no unambiguous definition of an accounting estimate, but there is a definition for a change in accounting estimates.In the present study suggests the terminology, distinguishing criteria and practical approaches to uniquely define and logical linking of interactions and processes associated with the use of accounting estimates and their differentiation from estimates prepared by an independent valuator under the Law on independent valuers for the purposes of accounting in the enterprise.Based on the deduced theory and legislative definitions and features, a comparison is made between the two assessments, seeking specific performance indicators for their differentiation. The purpose of this differentiation is to reduce uncertainty and contradictions in their practical application in accounting theory and practice.The analysis shows that the implementation of the Bulgarian Evaluation Standards aims at approximation and harmonization with the European requirements and tendencies for imposing the profession of independent appraiser and the implemented policies by TEGoVA, as the leading organization of appraisers, in which the professional organization of the Chamber of Independent Appraisers in Bulgaria is a member.
DEVELOPMENT OF SPA TOURISM - POSSIBILITY OF RECONSTRUCTION OF LEMEŠKA SPA IN THE SYSTEM OF CROSS-BORDER COOPERATION BETWEEN SERBIA AND HUNGARY
Authors: Cvijanović Drago , Gajić Tamara , Frfulanović-ŠomoĎi Dragana
Published: December 2021

With the development of medicine and awareness of the value of medicinal thermal waters, the trend of spa and medical tourism was gaining enormous proportions after the Second World War. New tourist places are being introduced and built, thus becoming centers of cultural events, sports competitions, scientific and professional gatherings. As for Vojvodina, this trend did not have an upward trend. There was no interest from social and economic organizations to invest more in tourism. For this reason, spas survived only by joining health care facilities and obtaining the status of their ward. Visitors were no longer satisfied with the standard offer placed on the market. It was no longer enough to say that water and mud were healing, the spa became the seat of social tourism. The authors of the paper presented a part of their many years of research related to the possibility of rebuilding the Lemeška Spa in cooperation with the state of Hungary, which has been out of operation for many years. More specifically, only part of the study of the feasibility and research of the authors is presented. The aim of the paper is to show the importance of reconstruction of the spa facility, both for Vojvodina itself and for the wider tourist market.
OPPORTUNITIES FOR STARTING ENTREPRENEURIAL ACTIVITY IN RURAL AREAS IN MUNICIPALITY OF GEVGELIJA
Authors: Magdicheva-Shopova Maria
Published: December 2021

Global and modern economic trends are driving businesses to continually discover new opportunities for economic growth and maximize the utilization of resources. In this regard, tourism is an area with the potential to stimulate economic development which has a major role in creating business activities, starting entrepreneurial activity and achieving business results. The new concept of tourism as a carrier of economic development reaffirms the concept of rural tourism as a significant economic potential. The need’s of modern tourists related with the temporary leaving of the opportunities by urban areas initiates the development of rural tourism. In another side rural tourism encourages the development of rural areas and utilization the possibilities of interaction between the local population and tourists.The subject of the research in this paper is to understand the importance and impact of the entrepreneurial initiative in the development of rural tourism on the Municipality of Gevgelija.The theoretical part in this paper gives an overview of the definition and characteristics of rural tourism and geographical description of the rural areas located on the territory of the Municipality of Gevgelija. In addition, were analyzed the opportunities of this region for starting entrepreneurial activity in the field of rural tourism or entrepreneurship in rural areas. Entrepreneurship in the rural areas is perceived by expressing interest in starting entrepreneurial activity, exploiting the opportunities and entrepreneurial skills of the local population, thereby improving the quality of life of the local population and rural areas.Municipality of Gevgelija have great potential for development of rural tourism, by utilizing the natural location and combining different ways in creating tourist offer. Natural beauties, clean environment, manifestations, traditional food, hospitality and local resources are prerequisites for harnessing the potential of this region. Encouraging the local population to start an entrepreneurial activity is a prerequisite for the development of rural tourism. The entrepreneurial concept of the behavior of individuals and businesses initiates the development and creation of an appropriate tourism offer according to the needs of tourists. The analysis and research will confirm the basic hypothesis that the entrepreneurial initiative and rural entrepreneurs are the engines of the development of rural tourism, thus concluding this paper will provide recommendations for exploiting opportunities and encouraging local businesses to start up the business.
TYPOLOGY OF CORRUPTION IN PUBLIC PROCUREMENT
Authors: Mujević Mersad
Published: December 2021

Public procurement, and if by title most of it is public, leaves an impressive marginal gray area in the work of the state administration, the areas left more or less individually controlled by the private sector and the state administration.However, the perception of the public as well as of many participants in the process is "something dubious in the procurement contract".Implementing an efficient and effective public procurement system based on transparency, competition and integrity is not a simple matter. A procurement system with very low levels of transparency and lack of competition was a great opportunity for corruption and it is therefore very important to raise awareness in order to achieve the defective activities that these shipments are suitable for.EU regulations that are purposefully designed to regulate the field of public procurement have been in existence for 40 years and are constantly being updated in the implementation of new initiatives, in particular giving the opportunity to use e-government tools. The previous Laws on Public Procurement of Montenegro have "liberated" and incorporated a large part of the "security" systems and norms that face corruption.
PROTECTION OF VULNERABLE POPULATION IN BULGARIA
Authors: Terziev Venelin , Simeonov Simeon
Published: December 2021

Social policy as a set of principles, legal norms, activities and institutions, aimed at creating conditions that ensure the quality of life of the citizens of a country, is an expression of the social relations between the state and its citizens. Social policy determines safety (social, health, economic) and security of the individuals in society.Social policy should be seen as an activity that guarantees the security of those affected by the risks of labour, family and life. In a broader sense, social policy regulates a very broad range of social relationships that relate to employment, income, education, and others. Social security can therefore be seen as the main objective of social policy. In modern concepts, social security is perceived as a system of public rules, institutions and social payments that enable the dignified exitense of every person, who in an unusual state of vitality. Social security can therefore be seen as a set of measures to protect people in an unusual situation. Forms of social security: social security coverage; social assistance; social provision.Apart from thier nature, purpose and funding, social security and social assistance differ according to the principles of organization and management. Social assistance is a decentralized system, and social security can be centralized or decentralized depending on the principles adopted. Through these forms of social security, people receive material security for their existence on the basis of common and unified rules. In any case, however, not always will the indigent be covered by these forms of social security, regardless of their social protection needs. It is possible that even socially protected persons may be in need because of the low income recevied by this system. In such cases the intervention of social assistance is needed as a means of “plugging the holes”. For the sake of clarity, social security can be defined as the first defense net, and social assistance as the second defense net, i.e. social assistance must take on the part of the population which, for one or other reason, does not fall from or land either from the upper levels of the social protection system or when the level of this protection has been insufficient or it provides social protection from the last instance.
ELECTROMAGNETIC FIELD INFLUENCES ON HUMAN HEALTH
Authors: Šmelcerović Miodrag
Published: December 2021

The environment we live in is exposed to the increasing and increasing frequency of electromagnetic radiation in our homes and workplaces. In addition to natural radiation from the sun, radiation sources such as high-voltage transmission lines and powerful radar devices are sources of strong electric and magnetic fields. Increasing the number of portable communication and entertainment devices also increase the human body's exposure to additional electromagnetic radiation. This paper describes the most common effects of low-frequency non-ionizing electromagnetic fields (ELFs), which can cause biological changes, sometimes negative for human health. Different methods and approaches are used to investigate the effect of non-ionizing electromagnetic fields on biological systems. In vitro cell culture studies provide important insights into the underlying mechanisms of biological effects of low radiation levels. It is often not possible to deduce the functional response of a human organism to a particular biological effect. In vivo animal and human studies provide more convincing evidence of possible adverse health effects. There is a problem with the extrapolation of the results obtained from animal experiments to humans. Epidemiological studies provide the most direct information on the risk of adverse effects in humans. However, it is difficult to find good control groups that in all aspects (gender, similar life habits, etc.) fit the exposed groups. Care should be taken in interpreting the results of epidemiological studies, especially if low risk is found, as this may be due to other factors. Epidemiological studies are important for monitoring the impact of new technologies on human health [1].
FORMALISM IN ROMAN CONTRACT LAW
Authors: Alimi-Memedi Shpresa
Published: December 2021

The certain mode of production conditions certain legal expressions, determines the character and the forms of expression of the law, and depending on this, certain legal institutes and legal principles arise and change. The principle of formalism in a certain period of development of contractual relations is nothing but an expression of certain socioeconomic and other conditions present in that period. The subject of this paper is the principle of formalism as a feature of Roman contract law, the emergent forms of formalism in Roman law, the causes and functions of formalism in certain stage of development of Roman law. The influence of religion on the law and the low level of development of socioeconomic relations were the main reasons for the recognition of formalism in the first legal systems.The principle of formalism implies that the form of the contract as a means of expressing the consent of the will of the parties is a legally established imperative. The specific way of expressing the will to conclude a contract is an essential element of the contract. Infringement of the form is sanctioned by the nullity of the agreement.Formalism in Roman contract law is present and dominant in the period of the early Roman state and law, the late Roman Republic and pre-classical Roman law. The principle of formalism in these developmental stages of the Roman state and law does not mean that it excludes completely the opposite principle of consensualism which implies that contracts are created by a mere consent of the will of the contracting parties, which can be expressed in words or in writing, or with other behavior from which its existence can certainly be concluded. In Roman law, the consensual form has never succeeded in becoming a generally accepted form and Roman law has never formulated the general principle of consensuality.
Analisa Jalur Evakuasi Tsunami di Area Wisata Pantai Panjang Kota Bengkulu
Authors: Imani Rafki
Published: December 2021

Provinsi Bengkulu merupakan salah satu wilayah di Indonesia yang berada dalam ancaman kegempaan dan tsunami yang tinggi karena terletak pada zona pertemuan Lempeng Indo-Australia dengan Eurasia yang merupakan sumber gempa yang selama ini mempengaruhi daerah tersebut. Penelitian ini bertujuan untuk mengidentifikasi pengaruh jalur evakuasi tsunami dalam mengurangi risiko dan ancaman gempa-tsunami serta persepsi masyarakat tentang pentingnya keberadaan jalur evakuasi pada kawasan pesisir Pantai Panjang Kota Bengkulu. Metode penelitian ini dilakukan dengan observasi langsung ke lapangan dengan cara mengamati dan menilai bentuk jalur evakuasi tsunami di Pantai Panjang Kota Bengkulu. Metode pengumpulan data dilakukan dengan menyebar kuesioner kepada pengunjung di daerah penelitian dengan analisis data dilakukan dengan Metode Skala Likert. Hasil penelitian ini menjelaskan bahwa jalur evakuasi yang ada di Pantai Panjang Bengkulu dibuat mengikuti bentuk garis pantai dengan pertimbangan jarak dan waktu penyelamatan diri yang dibutuhkan, sehingga mampu mengurangi korban jiwa sebelum tsunami sampai ke daratan.
Perencanaan Ulang Pondasi Pilar Jembatan Sikabu Kayu Gadang
Authors: Ozi Chairi
Published: December 2021

The construction of transportation facilities such as bridges plays an important role in the development of human resources today because more and more road users will use these facilities. The Sikabu Kayu Gadang Bridge has a span of 100 meters with a structure of precast concrete, abutments, pillars and a foundation of concrete and steel piles which inspired the authors to conduct research. In this type of selection, several things need to be considered, such as the load being carried and the location of the hard ground. Based on this, this study aims to analyze the deep foundation that can be applied to the project in the hope of getting more efficient results. Based on the re-planning, the bearing capacity of the foundation permit (Qall) is 1254.98 kN with a diameter of 0.5 m and a depth of 20 m. The permitted bearing capacity of the pile group (Qall) is 12795.46 kN to withstand the loads acting on the superstructure. Bore Pile foundation logitudinal reinforcement = 10 D16 and Bore Pile shear reinforcement = ᴓ 12 – 150 mm.
Penerapan Sistem Kesehatan Dan Keselamatan Kerja: Studi Kasus Proyek Pembangunan Gedung Rawat Inap Bedah Rsud Lubuk Basung
Authors: Rianda Hasbi
Published: December 2021

Keselamatan dan Kesehatan Kerja adalah ilmu untuk mengantisipasi, mengenali, mengevaluasi, dan mengendalikan bahaya yang timbul di tempat kerja yang dapat berdampak pada kesehatan dan kesejahteraan pekerja, serta dampak yang mungkin dirasakan oleh pekerja. masyarakat sekitar dan lingkungan umum. Kantor Perburuhan Internasional. Organisasi Perburuhan Internasional menekankan pentingnya pencegahan kecelakaan kerja dan penyakit akibat kerja, terutama di sektor konstruksi. Sesuai dengan Bab III pasal 5, Peraturan Pemerintah Nomor 50 Tahun 2012 tentang Penyelenggaraan SMK3 diwajibkan bagi perusahaan dengan ketentuan sebagai berikut: setiap perusahaan wajib menerapkan SMK3 di perusahaannya.kewajiban sebagaimana dimaksud pada ayat (1) berlaku bagi perusahaan, ketentuan mengenai tingkat potensi bahaya yang tinggi sebagaimana dimaksud pada ayat (2) huruf b sesuai dengan ketentuan peraturan perundang-undangan dan pengusaha dalam menyelenggarakan SMK3 wajib berpedoman pada Peraturan Pemerintah ini dan ketentuan peraturan perundang-undangan serta dapat memperhatikan konvensi atau standar internasional. Meskipun peraturan perundang-undangan, standar nasional dan internasional tentang K3 tersedia, kecelakaan di sektor konstruksi masih tinggi. Permasalahan di SMK3 yang sering terjadi adalah bagaimana implementasi SMK3. Apa saja sumber risiko K3. Bagaimana mengendalikan risiko. SMK3 juga bertujuan untuk mendapatkan gambaran tentang Sistem Penerapan Keselamatan dan Kesehatan Kerja (K3) dalam pelaksanaan proyek konstruksi. Mengevaluasi penerapan Sistem Manajemen K3 dan penerapan Sistem Pengendalian Keselamatan dan Kesehatan Kerja.
Identifikasi Faktor-Faktor Penyebab Berkontribusi Terjadinya Kegagalan Konstruksi Jalan dengan Metode Fault Tree Analysis (FTA)
Authors: Arman Utami Dewi Arman , Jihan Melasari  , Septia Edrian Saputri
Published: December 2021

Kegagalan konstruksi merupakan suatu kondisi penyimpangan, kesalahan dan kerusakan dari hasil pekerjaan konstruksi yang dapat mengakibatkan keruntuhan bangunan atau konstruksi. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang berkontribusi terjadinya kegagalan struktur jalan Bukit Manggis Kabupaten Solok Selatan menurut persepsi para stakeholder proyek. Metode penelitian menggunakan metode deskriptif kualitatif melalui observasi di lokasi proyek dan wawancara mendalam kepada para stakeholder. Hasil data wawancara dianalisis menggunakan metode Fault Tree Analysis (FTA) dan Methode for Obtaining Cut Set (MOCUS). Berdasarkan hasil identifikasi, di peroleh 7 (tujuh) faktor-faktor yang berkontribusi terjadinya kegagalan pada struktur jalan yaitu; (1) Perencanaan, (2) Pelaksanaan, (3) Bencana alam, (4) Komunikasi, (5) Budaya organisasi, (6) Biaya serta (7) Kondisi iklim.  Faktor-faktor kegagalan konstruksi paling dominan menurut persepsi stakeholder adalah bencana alam, kondisi iklim, budaya organisasi dan komunikasi. Maka dari itu, diharapkan masing-masing stakeholder memberikan perhatian khusus terhadap faktor penyebab yang telah diidentifikasi.
PENERAPAN SISTEM MANAJEMEN KESELAMATAN DAN KESEHATAN KERJA (SMK3) PADA PEMBANGUNAN RUMAH SAKIT UMUM DAERAH SOLOK
Authors: Irma Kharisma Permata Sari
Published: December 2021

Penerapan Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) untuk mengendalikan keselamatan dan kesehatan pekerja sangat penting, untuk itu pembangunan industri konstruksi yang sedang dilaksanakan menuntut adanya jaminan Keselamatan dan Kesehatan Tenaga Kerja yang sangat penting artinya untuk melindungi tenaga kerja dari resiko kecelakaan. Industri konstruksi dengan proyek-proyeknya sangat rentan terhadap kecelakaan kerja. Dalam masa sekarang ini seringkali hal-hal seperti keselamatan kerja disepelekan karena dianggap hanya akan membuang-buang waktu dan uang. Pekerjaan konstruksi adalah pekerjaan yang melibatkan engineering consultant sebagai perencana, kontraktor sebagai pelaksana serta konsultan pengawas, semua elemen tersebut baik perencana, kontraktor maupun pengawas, memiliki kontribusi tersendiri pada keselamatan kerja konstruksi. Tujuan dari penelitian ini adalah untuk mendapatkan gambaran mengenai Sistem Penerapan Keselamatan dan Kesehatan Kerja (K3) pada pelaksanaan proyek konstruksi khususnya pada proyek Pembangunan Rumah Sakit Umum Daerah (RSUD) Kota Solok .Tahapan penelitian ini adalah studi berbagai literatur yang ada untuk menentukan variabel yang akan digunakan. Tahap selanjutnya mendesain kuisioner penelitian kemudian melakukan pengambilan data dengan cara menyebarkan kuesioner secara langsung ke lapangan. Data yang diperoleh dari kuesioner akan dianalisis uji validitas dan uji reliabilitas menggunakan sotware Statistical Package for Social Science (SPSS). Dari hasil penelitian diperoleh total penerapan SMK3 keberhasilan penerapan Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) di proyek pembangunan Rumah Sakit Umum Daerah (RSUD) Kota Solok yang mencapai nilai 23,08% % tergolong dalam kategori nomor 1 yaitu tingkat pencapaian penerapan 0-59% yang pengertiannya pelanggaran peraturan perundangan (nonconformance) tidak dikenai tindakan hukum, dimana segi performance para pekerja masih kurang mampu mengoperasikan peralatan kerja sesuai standar kerja sehingga kecelakaaan kerja bisa terjadi.Kesehatan, Keselamatan                , Kerja, Manajemen, Konstruksi.
Rancang Bangun Sistem Human Resource Management pada PT.Batang Hari Barisan dengan Berbasis WEB
Authors: Johan Johan
Published: December 2021

yang berkenaan dengan sumber daya manuisa pada sebuah organisasi. Tujuan dari penelitian ini adalah untuk dapat menganalisis kebutuhan akan sistem informasi yang berkaitan aktivitas sumber daya manusia pada PT. Batanghari Barisan. Terdapat beberapa masalah dalam manajemen sumber daya manusia yang dapat diangkat dari perusahaan ini yang dapat di jadikan penelitian. Aktivitas dari manajemen sumber daya manusia yang dibahas dalam penelitian ini adalah perekrutan, perkembangan kinerja karyawan. Hasil dari analisis tersebut adalah perncangan sistem human resource management yang dapat mendukung proses bisnis manajemen sumber daya manusia. Metode perancangan sistem informasi yang digunakan dalam penelitian ini adalah metode berorientasi objek dengan menggunakan unified Modeling Language (UML)berdasarkan metode Satzinger,Jackson & Burd. Hasil yang didapat adalah sistem informasi Human Resource Management berbasis website yang dapat mendukung proses bisnis manajemen sumber daya manusia perusahaan khususnya dalam pengolahan data menjadi informasi seputaran kinerja karyawannya yang bermanfaat bagi pihak yang membutuhkan terutama pada PT. Batanghari Barisan. Kesimpulan yang dapat dihasilkan dari penelitian ini adalah dengan penerapan sistem informasi Human Resource Management ini yang dapat membantu perusahaan dalam proses penglihatan kinerja karyawannya, serta mempermudah proses otorisasi dan mengahsilkan informasi yang akurat
Analytical Hierarchy Process in The Assessment of The Best Teacher In the Category of Learning Activity Management System
Authors: Guswandi Dodi , Syahputra Hadi , Ramadhanu Agung , Wiyandra Yogi , Wahyuni Suci
Published: December 2021

The implementation of online lectures using blended learning needs to be assessed to find out the performance activities of lecturers with students in using the learning activity management system (LAMS) feature and reward lecturers with the best performance. Based on the assessment system of the best lecturers previously have not used the right methods so that the resulting decision is still not right and not accurate. This research aims to implement the Analytical Hierarchy Process (AHP) method in the assessment process of lecturers who are the best in using LAMS. The performance of the AHP method can determine the weight value of criteria consistently and can perform a role to produce solutions in decision making. The criteria indicators used to consist of Interactive Video Teaching Materials (C1), Audio Teaching Materials (C2), URLs (C3), Forum/FBL (C4), Slide Teaching Materials (C5), Assignments (C6), Quiz (C7), Attendance (C8), and Labels (C9). The results of this study showed that the performance of the Decision Support System (DSS) using the AHP method can determine a better weight value with a consistency level of 0.080049762 from 0.1. These results presented with AHP performance can provide weighting value on each criterion and continue the multiplication process with the best lecturer assessment data to get the results of the battle. Overall these results concluded that each criterion had a degree of consistent relationship in the best lecturer assessment on LAMS.
Development of Asahan River Tourism Activities in Support of National Tourism Strategic Area of Lake Toba
Authors: Prawira Mega Fitriani Adiwarna , Budisetyorini Beta , Adisudharma Deddy , Salam Dicky Arsyul , Wulandari Wisi , Susanto Eko
Published: December 2021

Following up on the Development of The National Tourism Strategic Area of Lake Toba, which was directed in the study "Integrated Tourism Masterplan for Lake Toba" (ITMP Danau Toba) in 2018, one of which was the development of river-based natural tourism attractions allocated in the Asahan Watershed including Asahan Regency, Tanjung Balai Municipality, Toba Samosir Regency, and Simalungun Regency. Regarding the policy of river-based tourism attractions, this research is focused on developing river tourism activities that will have implications for the development of the natural attraction of the Asahan River. This study has produced a mixed method of sustainable tourism development strategies by prioritizing the benefits of the ecological, socio-economic and cultural environment. Development is directed towards packaging special interest tourism products following the characteristics of available resources.
Experience in the management of infants with multifocal atrial tachycardia
Authors: Kovalchuk T. S. , Kruchina T. K. , Tatarskiy R. B. , Pervunina T. M. , Malyarova M. Sh. , Lebedev D. S. , Vasichkina E. S.
Published: December 2021

Purpose. To study the clinical course of multifocal atrial tachycardia (MAT) and to evaluate the effectiveness of antiarrhythmic therapy (AAT) in patients with onset of arrhythmia before the age of 1 year.

Methods. The study included 15 children with primary registration of MAT at the age of 2.04±2.27 months, 4 of them - in utero. The follow-up period was 35.9±26.9 months (Me 29 months). All patients underwent laboratory monitoring, 12-lead ECG recording, 24-hour ECG monitoring, echocardiography at baseline and during time of observation.

Results. Tachycardia was persistent in 80% of patients. Tachycardia-induced cardiomyopathy (TIC) was present in 7 (46%) patients. Structural heart disease was detected in 6 patients. The average heart rate at the onset of the disease was 157.9±23.78 bpm, the maximum - 256.7±35.84 bpm. Fourteen (93.3%) children received AAT. Seven patients were prescribed propranolol first, 6 - amiodarone, 1 - digoxin. Monotherapy was effective in 2 patients. Combined AAT was used in 12 patients, including three children with three drugs combination. No benefits were found for any of the drugs combinations. Stable sinus rhythm at the time of discharge was observed in 4 (28,6%) patients, sinus rhythm with atrial ectopic activity was registered in 2 of them; criteria for normosystole were achieved in 7 patients; in one child with TIC daytime tachysystole persisted despite three-component AAT, but echocardiography parameters improved. Arrhythmia was disappeared in 13 (86.6%) patients; the duration of arrhythmia in them from 1 to 15 months, duration of AAT - 1 ±7.5 months (Me 9.5 months). MAT persists in two patients with structural heart disease. One patient underwent radiofrequency ablation at the age of 5, with no effect. One patient had side effects from therapy that required correction. There were no lethal outcomes.

Conclusion. MAT with a debut at the age of 1 year with timely prescribed treatment has a favorable course and a good prognosis, but the probability of AAT resistance is high. These cases require a long-term selection of therapy using various combinations of antiarrhythmic drugs. Heart rate control strategy can be sufficient to prevent the development of TIC.
Predictive value of electrophysiological study for risk stratification of ventricular tachyarrhythmias in patients with non-ischemic cardiomyopathy and chronic systolic heart failure
Authors: Ilov N. N. , Tarasov D. G.
Published: December 2021

A systematic review and meta-analysis of studies providing information on the use of intracardiac electrophysiological study (EPS) to stratify the risk of ventricular tachyarrhythmia (VT) in patients with non-ischemic chronic heart failure with low left ventricle ejection fraction (HFrEF). Relevant publications were searched until 20.01.2021 by two independent researchers in major search engines, electronic archives of clinical research, and open access preservatives repository. The end point considered was an episode of sudden cardiac death or sustained paroxysm of VT, or an appropriate electrotherapy of an implanted cardiac defibrillator. Ten clinical trials with 608 relevant patients (mean age: 51.5 ± 12 years; mean left ventricle EF: 26.8±8.5%, NYHA class: I - 17.7%; II - 33.7%; III - 35.9%, IV - 12.7%) were selected. The end point was registered in 92 patients (15.1%): in 47 patients (43.9%) with previously induced VT during EPS and in 45 patients (8.9%) without VT. The diagnostic odds ratio was 5.57 (2.27-13.63). The combined sensitivity and specificity of the EPS were 42% (26-61%) and 88% (83-92%) respectively. The results indicate the potential of EPS to stratify the arrhythmic risk in patients with non-ischemic HFrEF.
Historical aspects of the development of the theory of ventricular preexcitation
Authors: Matsonashvili G. R. , Matsonashvili T. R. , Serguladze S. Yu. , Suladze V. G. , Faizaliev R. H.
Published: December 2021

The paper conducts a review of the literature on the problem of cognition of the nature of the syndrome of preexcitation of the ventricles. Despite the data of early publications, supporting the theory of bypass as a substrate of preexcitation, disputes and searches for the nature of this clinical syndrome continued until 1970, until surgical procedures and the first electrophysiological studies confirmed the “bypass” of the normal conducting system. Article describes the chronology of events related to the understanding of the syndrome, which bears the name Wolff-Parkinson-White.
Pediatric arrhythmology is an important direction of pediatric cardiology
Authors: Shkolnikova M. A.
Published: December 2021

Проблема сердечно-сосудистых заболеваний на протяжении последних трех десятилетий в мире остается одной из наиболее актуальных для здравоохранения.
Clinical features and antiarrhythmic therapy in patients with catecholaminergic polymorphic ventricular tachycardia
Authors: Bereznitskaya V. V. , Kulbachinskaya E. K. , Shkolnikova M. A.
Published: December 2021

Aims. To evaluate the long-term efficacy of antiarrhythmic therapy in patients with catecholaminergic polymorphic ventricular tachycardia (CPVT).

Methods. CPVT was diagnosed in 11 patients between the ages of 3-12 years with a minimum follow-up of 10 years. The data analyzed was obtained from existing medical records that included symptoms, family screenings, treadmill tests, electrocardiography, echocardiography, implanted cardioverter-defibrillator data (ICD), and medical treatments.

Results. Cardiac events were registered in 75% of patients on beta-blocker therapy. Supraventricular arrhythmias such as atrial and atrioventicular nodal tachycardia, atrial fibrillation and atrial flutter were detected using various ECG diagnostic methods in all patients, which is significantly higher than reported in similar studies. A combination of anti-arrhythmic therapy and beta-blocker treatment reduced the number of cardiac events by 50% as compared to only beta-blocker treatment.

Conclusion. Multiple supraventricular arrhythmias have a high prevalence in patients with CPVT and can trigger ventricular arrhythmia. Combined antiarrhythmic therapy is effective because it prevents cardiac events in patients with CPVT. Combined antiarrhythmic therapy improves the prognosis of patients with CPVT and may help to avoid or postpone ICD implantation.
Sergei P. Golitsyn - 70 years
Authors: Editorial Article
Published: December 2021

Всероссийское общество специалистов по клинической аритмологии, электрофизиологии и электрокардиостимуляции, редакционная коллегия журнала «Вестник аритмологии» и трудовой коллектив ФГБУ «НМИЦ кардиологии» МЗ РФ поздравляют с юбилеем профессора Сергея Павловича Голицына; 2 декабря 2021 года ему исполнилось 70 лет.
Magnetic resonance imaging diagnostic potential in “idiopathic” ventricular arrhythmias in children
Authors: Chueva K. A. , Tatarskiy R. B. , Kovalchuk T. S. , Pervunina T. M. , Trufanov G. E. , Ryzhkov A. V. , Fokin V. A. , Lebedev D. S. , Vasichkina E. S.
Published: December 2021

The study aims to assess the role of magnetic resonance tomography (MRI) in identifying the substrate of “idiopathic” ventricular arrhythmias in pediatric patients.

Methods. One hundred and seven children with “idiopathic” ventricular arrhythmias were enrolled. All patients underwent MRI on a high-field Magnetom Trio A Tim (Siemens) tomograph with a magnetic field induction of 3.0 T.

Results. According to MRI data, dilated ventricles and/or a decreased ejection fraction were found in 55 (51%) patients. Based on structural abnormalities of the myocardium patients were divided into 2 groups: group 1 “normal”, without abnormalities, (69 (64.5%) children); group 2 - “fibrosis”, fibrotic changes were detected on late gadolinium enhancement (38 (35.5%) patients). Significant differences of indexed MR-indicators in these two groups were not found. However, in the “fibrosis” group, biventricular dysfunction occurred significantly more often than in the “normal” group, respectively (14 (37%) and 9 (13%) (p = 0.006)).

Conclusion. MRI is important in assessing structural changes in pediatric patients with ventricular arrhythmias, and the combination of MRI results with clinical and electrophysiological data can significantly affect the change in management and treatment strategy in pediatric patients.
Diagnostic Assessment in Numeracy at Grade 3: An Appraisal
Authors: Rughoonauth Nitin
Published: December 2021

The Diagnostic Assessment (DA), which is administered to Grade 3 pupils in Mauritius at the start of the school year, is a classic example of using assessment to support learning. Pupils are assessed on key aspects of numeracy, enabling the early identification of learning difficulties. In this note, we briefly report on the philosophy and background of the DA project, the thinking behind the design of the assessment instrument, and present some findings from the 2018 assessment, all with the idea of demonstrating the potential of the DA in identifying learning difficulties. Such rich information can be very useful to the teacher to design tailor-made instructional interventions.
Design of an Inclusive School: Accessible for the physically challenged children
Authors: Konok Mridul Chowdhury
Published: December 2021

The Paper was presented in the International Conference on Inclusive Education, Dhaka, in 2013. The Researcher outlined the blue print of an Inclusive School that is accessible to all students regardless of their physical barriers. The school design was contemplated by the Researcher in the context of a developing country, which indicates that it is possible to build this school with all the described facilities with a small budget. Thus, making the school a cost saving one.
Influence of COVID-19 Pandemic in Students’ Distribution of Time in Distant Learning
Authors: Rodriguez Pilar , Atrio Santiago , Sacha Gomez Monivas
Published: December 2021

Statistical analysis offers unprecedented opportunities to identify learning strategies. This fact has been boosted in the COVID-19 pandemic because of the data obtained in distant learning scenarios due to the confinement. This article deals with the identification of students’ strategies in different distant learning scenarios such as working autonomously as a support for face-to-face classes or learning autonomously in COVID-19 confinement. We have measured the influence of parameters such as the time they spent in self-evaluation, the scores obtained through this process and the distribution of time when studying autonomously. We have only detected significant results that guide to a better learning strategy when we include time parameters, such as the time between studying sessions or the time between students’ first session and their final exam. We demonstrate that students that started to study earlier and more dispersed get better success ratio (not necessarily better scores) than those that started later and do it more concentrate. The findings from this study suggest that the same amount of time spent in autonomous learning optimizes its effectiveness when it is extended in time. This learning strategy was found more often in COVID-19 confinement, where students were forced to stay at home.
Tax Minimization Pemoderisasi Tunnelling Incentive, Mechanism Bonus dan Debt Covenant dalam Pengambilan Keputusan Transfer Pricing
Authors: Rahma Priscillia Aulia Rahma , Wahjudi Djoko
Published: December 2021

ABSTRACT

This study aims to determine the effect of income tunneling incentive, mechanism bonus and debt covenant   on   transfer   pricing   indications with tax minimization moderitation variables. This study is conducted using a case study with a qualitative research method. The data used is secondary data in form of evidence, historical records or reports that have been compiled in published and unpublished archives (documentary data). The research population   uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique was carried out by purposive sampling method. The study uses 505 observational data. Logistic regression is a data analysis technique used in this study. The result of the research that tunnelling incentives, mechanism bonus and debt covenant with tax minimization variable moderating have an effect on transfer pricing indications.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh tunneling incentive, mekanisme bonus dan debt covenant terhadap indikasi transfer pricing dengan tax minimization sebagai variabel moderisasi. Strategi  penelitian  yang  digunakan  adalah  studi kasus dengan metode penelitian kualitatif. Data yang digunakan adalah data sekunder berupa bukti, catatan atau laporan historis yang telah tersusun dalam arsip (data dokumenter) yang dipublikasikan dan yang tidak dipublikasikan. Populasi penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Teknik  pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian menggunakan 505 data observasi. Regresi logistik merupakan teknik  analisis  data  yang  digunakan  dalam  penelitian  ini. Hasil penelitian menunjukkan bahwa tunnelling incentive, mechanism bonus dan debt covenant dengan tax minimization sebagai variabel pemoderisasi berpengaruh terhadap keputusan melakukan transfer pricing.
Kepatuhan di Tengah Kompleksitas Pajak: Apakah Literasi Memiliki Peran?
Authors: Kristanto Ari Budi , Noreen Christian Alessandro
Published: December 2021

ABSTRACT

Tax regulations have become increasingly complex in recent years. Therefore, this study aims to determine whether the tax complexity can reduce tax compliance. Furthermore, this study also intends to find out whether public literacy can play a role in maintaining compliance despite experiencing complex taxation aspects. This study uses secondary data in the form of complexity scores, tax effort, and literacy scores of various countries around the world. The sample of this study amounted to 52 countries, which were obtained by the purposive sampling method. This research is a quantitative study using moderated regression analysis. This study found that tax complexity is proven to reduce tax compliance. However, literacy cannot weaken these negative effects. The results of this study imply that the government needs to consider the complexity of regulations and procedures for fulfilling tax obligations to increase tax revenues.

ABSTRAK

Regulasi pajak semakin kompleks pada beberapa tahun terakhir. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui apakah kompleksitas pajak dapat mengurangi kepatuhan pajak. Selain itu, penelitian ini juga bermaksud untuk mencari tahu apakah literasi masyarakat dapat berperan untuk mempertahankan kepatuhan meskipun mengalami aspek perpajakan yang kompleks. Studi ini menggunakan data sekunder berupa skor kompleksitas, tax effort, serta skor literasi berbagai negara di dunia. Adapun sampel penelitian ini berjumlah 52 negara, yang diperoleh dengan metode purposive sampling. Penelitian ini adalah studi kuantitatif dengan menggunakan analisis regresi dengan pemoderasi. Penelitian ini menemukan bahwa kompleksitas pajak terbukti dapat mengurangi kepatuhan pajak. Namun demikian, literasi tidak dapat memperlemah efek negatif tersebut. Hasil penelitian ini berimplikasi bahwa pemerintah perlu mempertimbangkan kompleksitas regulasi maupun tata cara pemenuhan kewajiban perpajakan untuk dapat meningkatkan pendapatan pajak.
Komisaris Independen sebagai Pemoderasi Pengaruh Intensitas Modal dan Biaya Utang terhadap Agresivitas Pajak
Authors: Baiq Fitri Arianti
Published: December 2021

ABSTRACT

This reseacrh to determine the direct and indirect effects of Capital Intensity and Cost of Debt mediated by Tax Aggressiveness on Independent Commissioners. The type of research used is descriptive quantitative research. Collecting data through literature study and documentation study through reports downloaded through the website on the Indonesia Stock Exchange using proposive sampling technique. The sample in this study amounted to 13 companies. The data analysis method used is data analysis through E-views 9 software. The results of this study indicate that capital intensity has a positive and significant effect on tax aggressiveness, the cost of debt does not significantly affect tax aggressiveness, independent commissioners cannot moderate or weaken the relationship between capital intensity and aggressiveness. tax. Meanwhile, independent commissioners can moderate or strengthen the relationship between the cost of debt and tax aggressiveness.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung dari Intensitas Modal dan Biaya Utang yang dimediasi oleh tindakan Agresivitas Pajak terhadap Komisaris Independen. Jenis penelitian yang digunakan adalah penelitian kuantitatif deskriptif. Pengumpulan data melalui studi pustaka dan studi dokumentasi melalui laporan yang diunduh melalui website di Bursa Efek Indonesia dengan menggunakan teknik proposive sampling. Sampel dalam penelitian ini berjumlah 13 perusahaan. Metode analisis data yang digunakan analisis data melalui software E-views 9. Hasil dari penelitian ini menunjukkan Intensitas modal berpengaruh positif dan signifikan terhadap agresivitas pajak, biaya utang tidak berpengaruh signifikan terhadap agresivitas pajak, komisaris independen tidak dapat memoderasi atau memperlemah hubungan intensitas modal terhadap agresivitas pajak. Sedangkan komisarisi independen dapat memoderasi atau memperkuat hubungan biaya utang terhadap agresivitas pajak.
Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Pemungutan Pajak terhadap Penerimaan Pajak Penghasilan Badan
Authors: Riyadi Suryo Prasetya , Setiawan Benny , Alfarago Dio
Published: December 2021

ABSTRACT

Taxes play a crucial role in the life of the state, especially in the implementation of state’s development because taxes are the main source of state income. For this reason, the realization of the tax revenue target must be achieved. Therefore, a study to identify factors which can influence tax revenue is important to conduct. This study aims to examine the effect of three factors (taxpayer’s compliance, tax audit and tax collection) toward corporate income tax revenue. This study uses secondary data obtained from Tax Office Jakarta Sawah Besar Satu with a time span of 2015-2019. This research is conducted by using a multiple linear regression analysis model. The result of this study reveals that taxpayer’s compliance and tax collection have a significant and positive effect on corporate income tax revenue, while tax audits have no significant effect on corporate income tax revenue at Tax Office Jakarta Sawah Besar Satu.

ABSTRAK

Pajak memegang peranan penting dalam kehidupan bernegara terutama dalam pelaksanaan pembangunan negara karena pajak merupakan sumber utama pendapatan. Untuk itu, realisasi target pendapatan pajak harus dapat tercapai. Oleh karena itu, penelitian untuk mengidentifikasi faktor-faktor yang dapat mempengaruhi pendapatan pajak penting untuk dilakukan. Penelitian ini bertujuan untuk menguji pengaruh tiga faktor (kepatuhan wajib pajak, pemeriksaan pajak dan pemungutan pajak) terhadap pendapatan pajak penghasilan badan. Penelitian ini menggunakan data sekunder yang diperoleh dari Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu dengan rentang waktu 2015-2019. Penelitian ini dilakukan dengan menggunakan model analisis regresi linier berganda. Hasil penelitian ini mengungkapkan bahwa kepatuhan wajib pajak dan penagihan pajak berpengaruh signifikan dan positif terhadap pendapatan pajak penghasilan badan, sedangkan pemeriksaan pajak tidak berpengaruh signifikan terhadap pendapatan pajak penghasilan badan pada Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu