bluuebunny/crossref_metadata_2025 huggingface dataset:
Place of transfer pricing in the tax system
Authors: Kotenko Artem , Mishyn Mykola
Published: January 2022

Problem setting. The approach proposed by the legislator to the definition of the tax system as a set of national and local taxes and fees in the procedure established by the TC of Ukraine, constitutes the tax system of Ukraine (para. 6.3 of Article 6 of the TC of Ukraine), raises the question of the place of transfer pricing in the tax system. If you approach the tax system as a set of taxes and fees, the transfer pricing is actually excluded from the tax system.

Analysis of recent researches and publications. Among the scientists involved in the research of the tax system, it is possible to distinguish M. Kucheryavenko, D. Getmantsev, N. Pryshva, O. Barin and others. Some problems of legal regulation of transfer pricing were dealt with by M. Mishin, M. Bondarenko, K. Broyakov and others.

The target of the research is to analyze and determine the place of transfer pricing in the tax system.

Article’s main body. The article is devoted to determining the place of transfer pricing in the tax system. We propose our own view on the tax system. It is stated that a broad approach to understanding the tax system excludes contradictions laid down in para. 6.3 of Article 6 of the TC of Ukraine.

Conclusions and prospects for the development. Transfer pricing involves the application of special methods for determining the compliance of the conditions of the controlled transaction with a certain criterion – the “arm’s length” principle, drawing up and submitting reports, exercising control and bringing to responsibility for violation of transfer pricing requirements. The legislative approach to the content of the tax system as an aggregate of taxes and fees actually excludes transfer pricing from the tax system. Instead, our proposed broad approach eliminates such contradiction.
Diplomatic service of the European Union
Authors: Okladnaya Marina , Yakovyuk Ivan , Dyadyk Victoria
Published: January 2022

Problem setting. Today the European Union interacts with the whole world and represents the interests and values of the European community far beyond one continent. Carrying out such activities provides for the existence of effective institutions for its implementation, which today are the European External Action Service and the European Uniondelegations around the world. It significantly differs from the classical manifestations of diplomacy, which determines the relevance of research into the establishment and development of the European Union diplomatic service. Moreover, understanding the process of formation and features of European Union diplomacy is interesting for domestic researchers of European Union law given the pro-European aspirations of Ukraine.

Analysis of recent researches and publications. Certain aspects of this topic have been studied by suchdomesticscientistsas F. Baranovsky, M. Hnatyuk, O. Grinenko, O. Gladenko, M. Entin, O. Opanasyuk-Radlinska, E. Ryaboshtan, D. Tkachenko, O. Turchenko, Y.Sergienko, V. Streltsova, G. Utko, O. Fisun, V. Tsivaty, V. Shamraeva, O. Shapovalova, etc.

Target of research is to research the basic preconditions and features of the establishment and development of the European Union diplomatic service and its functioning in today’s conditions.

Article’s main body. The article is devoted to the study of the main prerequisites and features of the establishment and development of the diplomatic service of the European Union. The authors paid attention to the coverage of the status, competence and procedure for sending the first representations of the Communities abroad, in particular the delegations of the European Commission. The changes made by the Maastricht, Amsterdam and Lisbon treaties on foreign policy are analyzed as well. All the reforms implemented by these treaties were aimed primarily at making the European Union more effective and coordinated in the international arena, and finally resolved the issue of the institutionalization of the body that deals with the European Union diplomatic service. So now it has the status of the European External Action Service and successfully performs its functions in the current conditions.

Conclusions and prospects for the development. The modern European Union diplomatic service is the result of a long process of formalization and institutionalization of a whole set of its foreign policy bodies. The development of the European Union representation system shows that the spread of its representative activities has become global, as well as the dynamic transformation of the content of its goals to interact with the world in order to implement its foreign policy.

However, despite the current and rapid dynamics of development and evolution of this institution, the question remains whether the European External Action Service is the final option for the external design of the European Union diplomatic service, or whether it will be another step in the process of building pan-European diplomacy.
Perancangan Strategi Digital Marketings Dengan Metode Race Pada Layanan Online Food Delivery Berdasarkan Perilaku Pelanggan Generasi Z
Authors: Poerna Wardhanie Ayouvi , Naufal Althov Zhorif , Eko Wulandari Sri Hariani
Published: January 2022

Dengan berkembangnya teknologi khususnya di Indonesia menyebabkan munculnya praktik e-business baru yaitu OFD (Online Food Delivery) yang banyak diminati masyarakat karena membuat proses pemesanan makanan menjadi lebih hemat biaya dan efektif, karena makanan tiba tepat saat dibutuhkan. Oleh karena itu, penelitian ini dilakukan untuk merancang strategi pemasaran digital RACE berbasis perilaku pelanggan dengan studi kasus pada pengguna layanan OFD Go-Food dan GrabFood di Surabaya. Tahapan digital marketing RACE terbagi menjadi 4 tahapan yaitu Reach, Act, Convert and Engage, sedangkan customer behavior memiliki 10 elemen yang dapat digunakan untuk mengukur perilaku customer yaitu Motivasi, Gaya Hidup, Persepsi Konsumen, Pembelajaran, Sikap, Komunikasi, Kelompok Rujukan, Keluarga, Kelas Sosial, dan Budaya. Dalam penelitian ini Go-Food dan GrabFood digunakan sebagai objek penelitian karena saat ini sebagai pemimpin segmen OFD untuk kawasan Asia Tenggara termasuk Indonesia. Pengambilan sampel menggunakan teknik Simple Random Sampling dengan total sebanyak 100 responden dan teknik yang digunakan untuk menganalisis data adalah SEM (Structural Equation Modeling). Hasil penelitian menunjukkan bahwa Tahap Reach dipengaruhi oleh keluarga, Tahap Act dipengaruhi oleh persepsi konsumen, komunikasi, dan sikap, Tahap Convert dipengaruhi oleh kelompok rujukan, dan motivasi, Tahap Engage dipengaruhi oleh budaya, gaya hidup, kelompok rujukan keluarga, kepribadian, komunikasi, pembelajaran, persepsi konsumen, dan sikap.
Intelligent Rule Firewall berbasis Linux menggunakan Association Rule Mining untuk Peningkatan Adaptive Response Attack
Authors: Slamet Slamet , Ningsih Norma
Published: January 2022

Kompleksitas jaringan dan kebutuhan transaksi bisnis yang berkembang membuat organisasi harus semakin terbuka terhadap dunia, sehingga potensi serangan dari dalam dan dari luar jaringannya semakin meningkat. Salah satu mekanisme perlindungan yang serius dan murah adalah dengan menerapkan firewall berbasis linux untuk menjaga pintu masuknya serangan. Fitur dasar firewall tidak efektif untuk menjaga serangan yang terjadi terus-menerus dan dinamis, sehingga diperlukan sistem firewall cerdas agar bisa adaptif terhadap jenis serangan dan kondusif terhadap kondisi paket terkini.  Pada dasarnya, set firewall menerima atau menolak tindakan untuk paket secara default. Dalam paper ini, peneliti mengusulkan untuk menambahkan kecerdasan buatan pada firewall default. Log firewall sebagai representasi keluar masuknya trafik diolah menggunakan association rule mining. Hasilnya, (a) firewall mampu adaptif terhadap perilaku data di jaringan, (b) firewall mampu membuat sekaligus memperbaiki aturan kebijakan dirinya sendiri dan paket-paket anomali sehingga dapat diterapkan sebagai konfigurasi firewall yang efektif.
Sistem Penghitung Jumlah Pengunjung Restoran Menggunakan Kamera Berbasis Single Shot Detector (SSD)
Authors: Indah Kusumawati Weny , Pratikno Heri , Pradeska Admaja Yosia
Published: January 2022

Wabah pandemi virus Covid-19 yang terjadi pada awal tahun 2020 menuntut seluruh lapisan masyarakat dan pemerintah untuk menerapkan pola hidup new normal demi mencegah penyebaran virus yang semakin meluas. Langkah pencegahan yang dilakukan pemerintah saat ini adalah dengan menyosialisasikan pola hidup new normal, yaitu: dengan mewajibkan seluruh masyarakat untuk selalu mencuci tangan, wajib menggunakan masker, mengurangi mobilitas atau bepergian, menjaga jarak aman kira-kira 1 meter, serta membatasi jumlah pengunjung pada pusat perbelanjaan dan pusat keramaian, seperti restoran. Saat ini pada pusat perbelanjaan dan restoran telah diberlakukan pembatasan jumlah pengunjung sebanyak 50% dari kapasitas maksimal dari suatu ruangan atau area. Dalam upaya pencegahan virus Covid-19 tersebut, peneliti membuat sebuah sistem penghitung jumlah pengunjung pada restoran, yang berfungsi untuk menghitung pengunjung yang masuk, keluar, dan yang masih berada dalam suatu ruangan pada restoran. Apabila jumlah pengunjung sudah memenuhi kapasitas ruangan dan masuk pengunjung berikutnya, maka buzzer berbunyi, sehingga karyawan restoran mengetahui bahwa kapasitas ruangan sudah overload. Metode yang digunakan pada aplikasi ini adalah Single Shot Detector (SSD) dengan integrasi dataset dari MobileNet-SSD, sehingga mampu mendeteksi object manusia secara akurat. Berdasarkan hasil pengujian yang telah dilakukan, tingkat akurasi deteksi untuk object berjalan dengan kecepatan normal adalah 100%, serta tingkat akurasi deteksi pada object berjalan cepat adalah 90%, dan tingkat akurasi yang dilakukan pada object berlari adalah 50%. Pada pengujian secara keseluruhan sistem menggunakan video hasil rekaman peneliti yang berupa simulasi pintu masuk pada restoran, didapatkan hasil akurasi 86% untuk penghitungan jumlah pengunjung masuk, 66% untuk akurasi penghitungan jumlah pengunjung keluar, dan akurasi sebesar 79% untuk jumlah pengunjung yang masih berada di dalam ruangan restoran. Semua data hasil pengujian yang telah dilakukan, data disimpan pada file spreadsheet (.csv), sehingga dapat diketahui berapa jumlah pengunjung yang keluar, masuk dan dalam ruangan restoran pada setiap harinya
Destinasyon Yönetimi Sürecinde Kongre ve Ziyaretçi Büroları: Antalya Kongre Bürosu Örneği
Authors: İNANIR Ali
Published: January 2022

Amaç: Araştırmanın amacı destinasyon yönetimi sürecinde kongre ve ziyaretçi bürolarının genel etkinliğini ortaya koymaktır.

Yöntem: Araştırmanın yapısına uygun olarak nitel araştırma yöntemi kullanılmıştır. Verilerin toplanmasında yarı yapılandırılmış mülakat soruları yardımıyla, görüşme yönteminden yararlanılmıştır. Bu doğrultuda araştırmanın uygulama alanı olan Antalya Kongre Bürosunun yönetiminde yer alan ve profesyonel kongre organizatörlüğü yapan, alanında uzman kişiler ile görüşmeler gerçekleştirilmiştir.

Bulgular: Elde edilen veriler içerik analizi ile analiz edildikten sonra Antalya Kongre Bürosunun tanıtım, pazarlama ve bilgilendirme konularda etkin olduğu fakat destinasyon yönetimi sürecinde; üye sayısı, finansal kaynak tahsisi, büro personeli sayısı, bürokrasi, kurumlar arası iletişim, amaç birliği oluşturma konularında problemlerle karşılaştığı ortaya çıkmıştır.

Tartışma: Destinasyonların etkin yönetiminin gerekliliğinin her geçen gün artmasına bağlı olarak, ortaya konulan araştırmaların aktörlere yol gösterici olabileceği düşünülmektedir.
PILLARS OF INDIAN ECONOMY IN COVID-19: COMPREHENSIVE STUDY OF FARMING & AGRO BASED INDUSTRY
Authors:   Entrepreneurship Skills, Nirwan University Jaipur., Varma Vishal , Goyal Ravi Kumar ,   Pro-President, Nirwan University, Jaipur, Rajasthan.
Published: January 2022

The country was under lockdown from more than two months due to COVID-19. In this crisis, the farmers have not allowed food security to be endangered. Moreover, they have increased food production despite all the obstacles. Right now, farmers are facing many obvious and climatic problems. Prime Minister of India has said that we have to convert this crisis into opportunity. The solution to farmer’s problems is necessary, to make the country Atmanirbhar Bharat and to take it rapid fast on the path of progress. The outbreak of this epidemic has come at a time when the harvesting of Rabi crops had already started. However, taking necessary steps, Ministry of Agriculture has worked with all agencies of selling and buying agricultural products, units notified by the state governments, farmers and agricultural labourers along with machines used in harvesting and sowing and agro-horticulture exempted from and out of state. In addition, the All India Transport Call Centre was launched to remove bottlenecks in the movement of seeds, pesticides, fertilizers and fruits, vegetables, milk, eggs, fish and other perishable agricultural products
Los Palomares en el Noroeste de la Provincia de Albacete
Authors: Castilla Pascual Francisco Javier
Published: January 2022

El presente estudio de investigación pretende documentar una serie de edificaciones singulares en el medio rural, que han sido el sustento de una actividad característica en casi todas las aldeas durante muchos años: la cría de palomas. Esta actividad tenía por objetos, entre otros, la aportación de un complemento habitual en la dieta alimentaria y su explotación para actividades cinegéticas; además permitía el aprovechamiento de excrementos como abono. Por desgracia este tipo de edificaciones, como tantas otras en el medio rural, están abocadas a su ruina una vez que han perdido su función y carecen de mantenimiento. Lo que hasta finales del siglo XX fue una actividad complementaria a la agricultura para la economía doméstica, hoy en día no se practica en casi ningún lugar de España.
Analysis of Carbon Fiber-Reinforced Polymer Composites Delamination during Vibration Assisted Trimming using Historical Data Design
Authors: Mohd Shahir Kasim  , W Noor Fatihah W Mohamad  , Raja Izamshah  , Noraiham Mohamad  , Hairulhisham Rosnan  , Syahrul Azwan Sundi  , Muhammad Hafiz Hassan  , Teruaki Ito  , Zamri Mat Kasa
Published: January 2022

Delamination is one of the main issues during the CFRP cutting process. This problem attracts researchers to investigate to meet the stringent quality need. This paper evaluates the influence of Rotary Ultrasonic Assisted Trimming (RUAT) when slotting carbon fiber reinforced plastic (CFRP). The study investigates rotation speed, vibration amplitude, and frequency particularly. The correlation effect of these parameters is to be evaluated by response surface methodology (RSM) to identify the minimum delamination. Seventeen trials were conducted with 38 plies of multi-directional CFRP panel. The trimming quality was determined by the minimum delamination damage of the slotting area analyzed by the ImageJ software. The best slotting quality can be achieved by applying spindle speed, amplitude, and frequency of 5305 rpm, 2.75 µm, and 26.79 kHz.
Entelektüel Sermayenin Firma Performansına Etkileri: BİST’te Faaliyet Gösteren Ulaştırma, Depolama ve Haberleşme Sektörü Firmaları Üzerine Etkisi
Authors: BUYURAN Burcu , ŞİT Ahmet
Published: January 2022

Bu çalışmanın amacı, firmaların entelektüel sermayelerinin finansal performansları üzerindeki etkilerini araştırmaktır. Entelektüel sermaye, işletme personellerinin yetenek ve bilgi birikimleri, işletmenin yönetim tarzı strateji ve politikaları ile işletme ortakları dışındaki 3. kişilerle aralarındaki ilişkinin toplamını ifade etmektedir. Çalışmada Borsa İstanbul’da ulaştırma ve haberleşme sektöründe endeksinde yer alan 11 firmanın 2005-2020 verileri kullanılmıştır. Veriler çeyrek dönemler halinde ele alınmıştır. Çalışmada bağımlı değişken olarak aktif karlılığı ve özsermaye karlılığı; bağımsız değişkenler olarak da katma değer, aktif devir hızı, kullanılan sermaye etkinliği, beşeri sermaye etkinliği, yapısal sermaye etkinliği, entelektüel katma değer katsayısı kullanılmıştır. Yöntem olarak Westerlund eşbütünleşme testi, Panel Regresyon, AMG ve CCE Ortalama Grup tahmincileri kullanılmıştır. Analiz soncunda ROA’nın bağımlı değişken olduğu modelde değişkenler arasında uzun vadede eşbütünleşik ilişki olduğu, KSE değişkeninin firmaların finansal performansları üzerinde etkili olduğu; ROE’nin bağımlı değişken olduğu modelde ise KSE,BSE, YSE değişkenlerinin firmaların finansal performansları üzerinde etkili olduğu sonucuna ulaşılmıştır.
DEFNE (Laurus nobilis L.) BİTKİSİNİN FENOLOJİK DÖNEMLERİNİN BELİRLENMESİ
Authors: BOZA Aysun , HEPAKSOY Serra
Published: January 2022

Bu çalışmada İzmir ili Çeşme yarımadasındaki iki farklı alan olan Urla ve Karaburun’da yetişen doğal defne popülasyonunda iki yıl süreyle fenolojik gözlemler yapılmıştır. Çalışmada erkek ve dişi ağaçlar ayrı ayrı incelenmiştir. Ağaçlarda tomurcukların uyanması, çiçeklenme ve meyve olgunlaşması ikinci yıl daha erken gerçekleşmiştir. Her iki bölgedeki ağaçların fenolojilerinde bazı farklılıklar saptanmış ve genel olarak Urla’ da vejetasyonun daha erken başladığı tespit edilmiştir. Yıllar ve bölgeler arasındaki farklılıkların sıcaklıktan kaynaklandığı ortaya konulmuştur. Anahtar kelimeler: Defne, Fenoloji, Çeşme yarımadası, İzmir, Ege bölgesi
ORMANCILIK ÜRETİM ÇALIŞMALARINDA FİNE KİNNEY YÖNTEMİ İLE RİSK ANALİZİ
Authors:   Çanakkale Onsekiz Mart Üniversitesi, ŞENGÜL Ümran , TOKAL Ahmet
Published: January 2022

Çalışanları iş kazaları ve meslek hastalıklarından korumak ve çalışanlara daha sağlıklı bir ortamı temin etmek hedefiyle iş sağlığı ve güvenliği çalışmaları yapılmaktadır. Gerçekleşen kazalar sonucunda çalışanlar, işverenler ve ülke ekonomisi maddi ve manevi kayıplarla karşı karşıya kalmaktadır. Tüm bu olumsuzlukları giderebilmek için, işletme bünyesinde sistematik çalışmalar gerçekleştirilmeli ve risk yönetim sistemi oluşturulmalıdır. Ormancılık çalışmaları, Uluslararası Çalışma Örgütü (ILO)’nün sınıflandırmasına göre “Ağır İşler” kategorisinde bulunmaktadır. Bunun sebebi ise çalışmalarda görev yapan tüm personelin, hem işin yapıldığı iş yeri koşulları, hem de gerçekleştirilen işin özelliğinden kaynaklanan ciddi riskler altında çalışmasıdır. Ormancılık faaliyetlerinin en önemlilerinden biri olan odun hammaddesi üretimi faaliyeti; ağacın hasat edilmesi, orman içerisinden yol kenarına taşınması ve yol üzerindeki araçlarla depolara taşınması olmak üzere üç ana aşamadan meydana gelmektedir. Bu çalışmada, ormancılık üretim faaliyetlerinde hali hazırda bulunan veya meydana gelmesi muhtemel toplam 76 adet tehlike; literatür çalışmaları, çalışma sahası gözlemleri ve çalışma yaşamındaki deneyimler dayanak alınıp belirlenmiştir. Tespit edilen bu tehlikelerin meydana getirebileceği riskler açıklanmış ve bu riskler göz önünde bulundurularak FineKinney risk analiz metodu kullanılıp tehlikeler analiz edilmiş ve bu tehlikelerin oluşmaması için alınacak tedbirler sıralanmıştır. Gerekli tedbirlerin alınmasının ardından Çok Yüksek Riskli ve Yüksek Riskli kategorisinde bulunan tehlikeler tekrar analiz edilip bunların risk düzeyleri saptanarak son durumları belirlenmiştir. Çalışmanın son bölümünde ise ormancılık üretim faaliyetlerinde gerekli iş güvenliği önlemlerin alınması ve çalışma koşullarının iyileştirilmesine yönelik görüş ve önerilerde bulunulmuştur. Anahtar Kelimeler: İş Güvenliği, Ormancılık Üretim Faaliyetleri, Risk Analizi, Olası Tehlike, FineKinney.
BÜYÜK ÖLÇEKLİ BİR MOBİLYA İŞLETMESİNDE VERİMLİLİĞİNİN DÜŞMESİNE YOL AÇAN İŞ ZAMAN KAYIPLARININ BELİRLENMESİ
Authors: ÇOLAK Mehmet , ÇETİN Tahsin , GÜLER Mesut
Published: January 2022

Mobilya endüstrisinde, verimliliği olumsuz etkileyen faktörlerin, verimliliği düşürmesi dolayısıyla önleyici tedbirler alınmalıdır. Mobilya endüstrisinde verimin düşmesini neden olan kayıp iş zamanlarında etkili iki temel faktör vardır. Bunlardan birincisi, yönetimden ve iş görenlerden kaynaklanan iş zaman kaybı, diğeri ise, ürünün tasarımı ve üretim yöntemleri hatalarından kaynaklanan iş zamanı kayıplarıdır. Mobilya endüstrisinde meydana gelen iş zamanı kayıplarının araştırılması alınacak önlemler açısından önem taşımaktadır. İşgücü kayıplarının yoğunluğu ve sebep-sonuç ilişkileri açısından araştırılması uzun yıllardan beri diğer ülkelerde ve ülkemizde de yapılmaktadır. Ancak mobilya işletmelerinde böyle bir çalışmaya rastlanmamıştır. Bu çalışmada; büyük ölçekli bir mobilya işletmesinde iş gören verimliliğinin düşmesine yol açan iş zamanı kayıplarının bulunması ve çözümlerinin üretilmesi amaçlanmaktadır. Verimliliğinin düşmesine yol açan iş zaman kayıplarının belirlenmesi için balık kılçığı diyagramı ve Pareto analizi uygulanmıştır. Balık kılçığı yöntemiyle; A grubu yatak üretim bölümünde kapasitenin yetersiz kalmasının nedenlerinin, malzemeden, makinadan, yöntemden ve yerleşimden kaynaklı problem olduğu belirlenmiştir. Anahtar kelimeler: Verimlilik, Mobilya sektörü, İş etüdü, Üretim planlaması.
BİYOSFER REZERV OLANAKLARININ İRDELENMESİNDE ÖRNEK BİR ÇALIŞMA: ACARLAR LONGOZU
Authors:   Çanakkale Onsekiz Mart Üniversitesi, SOLAK Remziye Duygu , YILMAZ Okan
Published: January 2022

Longoz ormanları farklı ekolojik sistemler ve biyoçeşitlilik açısından zengin tür yapısını barındıran uluslararası öneme sahip alanlardır. Bir çok canlı türüne ev sahipliği yapan subasar ormanları koruma statüleri içerisinde değerlendirilmesi gerekir. Bu koruma kararları için yapılan bu çalışmada önceki araştırmalar göz önünde bulundurulduğunda longoz subasar ormanında yaklaşımlardan biri olan Biyosfer Rezervinin koruma kullanım denge problemlerine en uygun çözüm, rezervin kriterlerinin sağlanıp sağlanamaması üzerine belirlenme hedefleri ön görülmüştür. Yeni biyosfer rezervi adayı olarak düşünülen Acarlar Longozu’nda önemli incelemeler ve değerlendirmeler yapılmaktadır. Bu bağlamda alanın biyosfer rezerv potansiyelinin değerlendirilmesi üzerine bir planlama çalışması hedeflenmiş ve bu hedefler doğrultusunda zonların oluşturulması için çalışmalar yapılması gerektiği bu çalışma ile belirlenmiştir. Bu amaçla enderlik ve çeşitlilik puantajları belirlenen skalada değerlendirilmiştir. Aynı zamanda kavramsal olarak da Biyosfer rezerv tanımının yöre halkı ve alandaki diğer kullanıcılar açısından bilinçlendirilmesi amaçlanmıştır. Anahtar Kelimeler : Acarlar subasar ormanı, biyosfer rezerv kriterleri, koruma statüleri
Ajuste lineal por mínimos cuadrados de funciones exponenciales en datos experimentales
Authors: Torres Jose Manuel
Published: January 2022

Se contribuye a dar claridad a operaciones matemáticas en donde existen datos experimentales aleatorios que presentan un comportamiento exponencial, donde la principal prioridad es linealizarlos para diagnosticar un comportamiento predictivo en proyectos ajustados a recursos limitados.
Tau Function and Moduli of Meromorphic Quadratic Differential
Authors:   Concordia University, Canada, Korotkin Dmitry , Zograf Peter ,   Euler International Mathematical Institute, Russia
Published: January 2022

The Bergman tau functions are applied to the study of the Picard group of moduli spaces of quadratic differentials with at most n simple poles on genus g complex algebraic curves. This generalizes our previous results on moduli spaces of holomorphic quadratic differentials.
The New 5-Second Rule
Authors: Jones-Schenk Jan
Published: January 2022

New Year's resolutions can backfire. Struggling to sustain and achieve big goals or even stay on a path aligned with those goals can leave us with feelings of failure. Reframing this long-held activity to employ mindfulness and find joy and self-satisfaction in everyday moments can provide a new way forward for this new year.

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J Contin Educ Nurs
. 2022;53(1):8–9.]
Reading a Q Methodology Research Article
Authors: Hensel Desirée , Toronto Coleen
Published: January 2022

Health care studies that use Q methodology have increased dramatically in recent years, but most nurses have not learned about this mixed methods approach in their research classes. This teaching column will help readers understand some of the unique terms and characteristics of Q methodology. Understanding this method can help nurses performing evidence-based practice and education.

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J Contin Educ Nurs
. 2022;53(1):10–12.]
Guilt as an Influencer in End-of-Life Care Decisions for Nursing Home Residents With Advanced Dementia
Authors: Roach Ashley , Rogers Anita H. , Hendricksen Meghan , McCarthy Ellen P. , Mitchell Susan L. , Lopez Ruth Palan
Published: January 2022

The concept of guilt has been studied in the context of caregivers of older adults with advanced dementia, usually describing the feelings a person has of placing a loved one in a long-term care facility; however, little research has been done to understand how nursing home staff and proxies for older adults with dementia describe guilt as a decision-influencer in end-of-life care. For the current study, private, semi-structured interviews were conducted with 158 nursing home staff and 44 proxies in 13 nursing homes across four demographic regions in the United States. Interviews were reviewed and analyzed for how the concept of guilt was perceived as a decision-influencer. Nursing home staff described guilt as an important influencer in why proxies make decisions about end-of-life care. Staff noted that proxies who felt guilty about their relationship with their loved one or lack of time spent at end-of-life tended to be more aggressive in care decisions, whereas no proxies mentioned guilt as an influencer in care decisions. Rather, proxies used language of obligation and commitment to describe why they make decisions. Findings highlight the disconnect between nursing home staff and proxies in what motivates proxies to make end-of-life decisions for loved ones. Nursing home staff should be aware of misconceptions about proxies and work to understand proxies' true rationale and motivations for making care decisions. [
Journal of Gerontological Nursing, 48
(1), 22–27.]
Custom-made 3D-Printed Prosthesis in Periacetabular Resections Through a Novel Ileo-adductor Approach
Authors: De Paolis Massimiliano , Sambri Andrea , Zucchini Riccardo , Frisoni Tommaso , Spazzoli Benedetta , Taddei Fulvia , Donati Davide Maria
Published: January 2022

Resection of sarcomas around the acetabulum presents major challenges. The resulting bone effect can be reconstructed with personalized custom-made prostheses. Patient-specific instruments (PSIs) have been demonstrated to be of added value for bone-cutting accuracy, and they may improve pelvic surgery. The authors describe a novel ileo-adductor approach for pelvic tumor surgery and report the preliminary results of 5 reconstructions using custom 3D-printed prostheses associated with PSI surgical guides. This combined technique allows an optimal restoration of the anatomy with reduced surgical time and reduced postoperative complications such as infections and wound healing problems. [
Orthopedics
. 2022;45(2):e110–e114.]
Lithium: Current Clinical Guidelines for Nurse Practitioners
Authors: Kverno Karan
Published: January 2022

Bipolar disorder is a serious neuroprogressive disorder associated with structural and functional brain changes, multiple comorbidities, and heightened risk for suicide. Lithium has been a first-line treatment for bipolar disorder for more than 50 years and recent research suggests that early identification and treatment of bipolar disorder with lithium can alter the progression of the illness. The purpose of the current article is to review evidence for lithium's neurotrophic and neuroprotective actions and clinical guidelines for safe and effective use. [
Journal of Psychosocial Nursing and Mental Health Services, 60
(1), 6–9.]
De Tamazeni/Tamazeri à Tamajer/Tamager : une cité libre ou pérégrine méconnue ?
Authors: Ghaddhab Ridha
Published: January 2022

Cette contribution, qui prolonge nos études sur la centuriation romaine en Afrique du Nord, concerne l’absence de cette dernière dans un secteur au sud-ouest d’Hadrumetum, ne résulte point des effets destructeurs du temps et de l’action de l’homme, mais elle est en relation avec la géographie administrative et politique de cette région du Byzacium au début de l’Empire. La précision des contours de ce territoire a conduit à l’identification d’un site perché près de Bir Tamajer qui portait à l’époque médiévale le toponyme de Tamager/Tamajer, une ville bien attestée au haut Moyen Âge qui a succédé à une agglomération antique. Les dérivations possibles de ce toponyme contenant l’affixe libyque Ta- suivie la racine trilitère MJR ou MGR révèle son ancienneté et son appartenance à la sphère lexicale libyque avec une forte probabilité que le nom romain du site ait pu être Tamazeni (ou Tamazeri), celui même d’un évêché du VIIe siècle. La partie finale explore la possibilité que la ville ait pu faire partie des 30 cités libres (oppida libera) mentionnées par Pline, ou des cités pérégrines sous le principat d’Auguste.
Note sur cinq éléments de marbre provenant de Carthage conservés au Musée d’art et d’histoire de Langres (Haute-Marne)
Authors: Maligorne Yvan , Vaillant Arnaud , Damay Chloé
Published: January 2022

Le musée d’Art et d’histoire de Langres conserve cinq fragments de marbre provenant de Carthage, entrés dans les collections du musée en 1845, en même temps qu’un fragment d’abaque provenant de Magnésie du Méandre : il s’agit de quatre fragments d’architecture et d’une sculpture. L’étude des registres de délibérations de la Société d’histoire et d’archéologie permet de retracer le cheminement des fragments, qui ont été prélevés dans les ruines de Carthage par des officiers de marine durant le deuxième quart du xixe s. Les contextes de découverte ne sont pas connus précisément, mais l’examen des fragments d’architecture, d’époque antonine, et la mention d’un site littoral incitent à attribuer plusieurs fragments aux thermes d’Antonin. Aucune hypothèse de provenance ne peut être avancée pour la sculpture, qui figure peut-être Saturne.
Direct Democracy at the Local Level in Switzerland
Authors: Rochat Philippe E.
Published: January 2022

Switzerland's more than 2,200 municipalities enjoy a high degree of autonomy and strongly developed direct democratic rights. The diversity of communal forms of direct democracy is correspondingly large. This chapter aims to trace the basic structures of these local democracies. One important distinction is at the centre of the argument. While the majority of municipalities are organised in direct democratic assemblies, the parliamentary system dominates in the larger cities and in many municipalities in French- and Italian-speaking Switzerland. However, equating parliaments with representative democracy and municipal assemblies with radical, direct democracy falls short of the mark. In fact, the local level reveals a vibrant and diverse mix of models of democracy. Depending on the cultural area and the situation of the individual municipalities, different approaches are taken to involve the voters in democratic decision making.
Direct Democracy at the Local Level
Authors: Marxer Wilfried
Published: January 2022

Municipalities of Liechtenstein enjoy a considerable degree of autonomy. There are matters which, according to the Municipality Act, must be decided by the entirety of the municipality's citizens who are entitled to vote. Furthermore, a referendum can be held against decisions of the municipal council by collecting signatures, or a popular vote on certain issues can be triggered through a citizens' initiative. In such ballots, citizens who are entitled to vote and reside in the municipality are admitted. In case of votes on the naturalisation of foreign nationals, only those who are resident in and have citizenship of the municipality in question are entitled to vote. Votes on naturalisation are more frequent than votes on matters of substance. Initiatives at municipal level, on the other hand, are rare. Municipal citizens can also exert direct influence at national level. Direct democratic instruments at national level can be taken by a nationwide collection of signatures or three or four identical municipal resolutions.
The Development of Initiatives and Municipal Referendums in Germany
Authors: Premat Christophe Emmanuel
Published: January 2022

Direct democracy offers possibilities for citizens to influence political decisions especially at the local level. In Germany, the local political systems have been affected by the introduction of direct democratic tools such as citizen initiatives and local referendums since the Reunification. The state legislations defined new conditions for citizen initiatives and municipal referendums with a minimum number of valid signatures for initiatives and a minimum approval rate for referendums. The chapter evaluates the practice of local initiatives and municipal referendums in Germany and examines the routinization of these tools in local politics.
Turns of Direct Democracy at the Local Level in Latvia
Authors: Seimuskane Lilita , Pukis Maris
Published: January 2022

The chapter provides analysis of obstacles for the introduction of direct citizen participation in the decision-making process at the local self-governments in Latvia, as well as intents of national government to widen participative democracy by formalization of consultation mechanisms. Within the scope of this study, participation is seen as an interaction form of relationship between citizens and a local government. The highest form, according to Arnstein's gradation theory of a ladder of citizen participation, refers to the participation degree called partnership, delegated power, and is described by Teorell as a citizen voice in the government. Situation and perspective of local government referendums are analysed. Consultation is implemented at the level by involving the residents in the work of local government commissions and implementing public deliberations. Administrative territorial reform, performed by 2021 elections, will decrease the number of local governments to a third of their current level.
“What the People Give, They Can Take Away”
Authors: Ascarrunz Julio , Welp Yanina
Published: January 2022

Provisions for the direct recall of elected representatives before the completion of their terms allow unsatisfied citizens to gather a number of signatures and submit to a vote his or her continuity in office. Following a Latin American trend, it was introduced for the first time in Bolivia with the 2009's Constitution. Since then, according to the regulation, there were two periods in which recall petitions were enabled–2013 and 2018–in which a total of 369 requests were registered at the subnational level. However, despite the number of initiatives, with only one exception (Bolpebra, Pando), none of them achieved a recall election. This chapter explores the reasons explaining the low number of initiatives achieving a vote. The study offers a comparative analysis of institutional designs and an in-depth study of attempts as well as the vote in Bolpedra.
Not Set in Stone
Authors: Bussey Barry W.
Published: January 2022

In recalling the Newfoundland school debate during the late 20th century, this chapter considers the use of a direct democracy initiative that purportedly sought public input on a matter of communal religious rights. It raises the question as to whether a referendum is an appropriate tool to abandon minority rights which form part of a country's constitution. First, there is a brief discussion on the importance of free and democratic societies to foster civil society, including religious communities engaging in the public square. Second, the history of the Newfoundland education system will lay the foundation for a review of the perceived problems with churches running government-funded schools. Third, a short synopsis of the political machinations that led to two referendums and how the referendums were used as a legitimization tool by a government apparently unwilling to work out a viable solution that allowed some residual accommodation of the church schools. Finally, a reflection on what lessons may be learned from the Newfoundland experience.
Open the Public Space
Authors: Iwabuchi Yasushi
Published: January 2022

This chapter shows the characters and problems of local democracy through analyzing local referendums in Japan. The author starts the discussion by posing three questions: (1) Why is the number of local referendums increasing? (2) Is the dialogue between citizens and local councilors efficient? (3) Can transformations in local democracy be observed? This chapter regards the history of local referendums as a lesson of democracy and reveals the necessity of dialogue through campaigns of local referendums. It comprises three parts: (1) the history of local referendums in Japan, (2) a theoretical background on local referendums and representative democracy, and (3) the analysis of a local referendum in the city of Matue in Shimane Prefecture.
Strategic Formulation and Implementation of Social Entrepreneurs
Authors: Oham Charles A.C. , Okeke Okeoma John-Paul
Published: January 2022

This chapter explores the theory and practice of strategy that social entrepreneurs deploy to run their ventures in a sustainable way. A critical link between strategy and practice of social enterprise is discussed in detail in this chapter. The chapter focuses on the strategic management framework and adapts it to include business analytical tools that social entrepreneurs use. Social entrepreneurs run businesses to generate earned income and reinvest profits back into the business for a social purpose rather than for personal gain like an entrepreneur. Social enterprises can mean different things to different people, they include a spectrum of trading organisations, such as cooperative societies; charities involved in a trading activity like charity shops; civic enterprises set up by local governments; credit unions and microcredit organisations run by social entrepreneurs. Social enterprise's mission and characteristics enable them to be very attractive to the public and stakeholders.
Adaptive Leadership in Micro Social Enterprise Teams
Authors: Ekwugha Maurice
Published: January 2022

COVID-19 is a relatively new disease, and most victims are in low income, people-facing jobs. The most economically disadvantaged in society are less able to comply with certain non-pharmaceutical interventions (NPIs) partly due to their financial situation. Hope for the Helpless (H4H), set up as part of a micro social enterprise to cater for rough sleepers in London, UK, is at the heart of the COVID-19 response to the homeless there. A lack of financial resources or capital can constrain social entrepreneurs and restrict their ability to create social capital. However, some social entrepreneurs have been able to innovatively leverage on previous relationships to augment their resource base because engagement with stakeholders is critical. The study explores one such relationship between H4H and a local health centre. It is hoped that this study will uncover survival strategies for social entrepreneurs to succeed and thrive in a post-COVID-19 world.
Young Social Entrepreneurs and Social Challenges
Authors: Pisoni Alessia , Sciutti Nicoletta
Published: January 2022

The chapter is focused on social entrepreneurship and, after providing a comprehensive literature review on the topics, aims at providing evidence of the decision-making process of social entrepreneurs and of the strategies they implement by focusing on a single case study, namely “Parallelo.” Parallelo was founded in 2017 by four young Italian social entrepreneurs with the aim of promoting social inclusion of fragile categories and foreign people. Their ‘formula' is the ‘social lab' involving creative craftsmen that collaborate in the design and creation of sustainable products based on recyclable/discarded materials. By implementing a narrative approach, the case study is developed following step-by-step the social enterprise establishment and development. In doing so, the study aims at contributing to the social entrepreneurship field of research and at providing insights for practitioners about how decisions are made and strategies implemented within social entrepreneurial teams.
Towards Enhancing Migrant Social Entrepreneurship Through Social Capital in Durban, South Africa
Authors: Tshishonga Ndwakhulu Stephen
Published: January 2022

This chapter interrogates the notion of social capital and its potential impact on enhancing or undermining the socio-economic efforts by migrants in Durban, South Africa. Tshishonga argues that it is through entrepreneurship that entrepreneurs transform their innovative and creative ideas into business enterprises and job creation. This chapter is concerned about migrant social entrepreneurial endeavours as a source of livelihoods within the informal economic sector. Informal businesses initiated by migrants have proven to be successful and sustainable compared to that of the locals. Despite the challenges faced by migrant entrepreneurs such as financial deficit, xenophobia, anti-foreign policies, victimisation, violence, and harassment, absence of police protection, etc., these enterprises thrive. This chapter employs a case study method where 15 African immigrant entrepreneurs were targeted to determine how social capital is used to expand and sustain their businesses.
Hugging Like Koalas Do
Authors: Uçel Ela Burcu
Published: January 2022

The purpose of this paper is to present a social entrepreneur and his social enterprise from Istanbul, Turkey. It is aimed to provide a real-life example for social entrepreneurship readers which would show the entrepreneurial motives, the start-up problems, market struggles, and the hardships caused by the COVID-19 pandemic. Changing the world is hard work. Social entrepreneurs are the pioneers that accept the hard work and take action. As the examples are more visible, more people can be inspired to step in. This case study hopes to be a means of inspiring new social entrepreneurs.
Gender Differences in Risk Tolerance
Authors: Lobão Júlio
Published: January 2022

In this chapter, the author examines the influence of gender on financial risk tolerance. The risk tolerance is assessed by the instrument developed by Grable and Lytton in a sample that includes 272 postgraduate students of the University of Porto (Portugal). The results show that males are significantly more risk-tolerant than females, even after controlling for factors such as the economic status and educational levels of the respondents' parents. The gender differences seem to be essentially driven by a higher proportion of males with high levels of risk tolerance. Moreover, belonging to a household with a high level of annual income contributes to increase the likelihood of exhibiting high levels of risk tolerance. In the total sample, the levels of risk tolerance are lower than those reported in similar studies. Overall, the author documents that there are significant gender differences in financial risk perception.
Loss Aversion in Companies Whose Location Is Affected by Fire
Authors: Madaleno Mara , Mota Jorge , Brandão Fábio
Published: January 2022

In Portugal, fires have originated a big debate not only because of the environmental damages they cause but also because of the material damages they provoke to families and companies. This way, it is important to understand how these events impact companies' cash holdings, not because of the direct damages caused by them, but because of managers' loss aversion. The empirical evidence, mainly documented by Dessaint and Matray and Kahneman and Tversky, were the main sources to this empirical study, where the authors have chosen to work with panel data analysis using a sample of 38,574 small and medium enterprises during the period from 2009 to 2015. About the obtained results, there is evidence that cash holdings increase when managers of a company located in a region close to a fire, but not directly damaged by it, perceive a salient event of a future fire. In other words, when they anticipate the occurrence of an identical event, cash holdings are increased to protect the company against it.
The Impact of Social Screening on the Performance of US and European Funds
Authors: Pena Joana , Cortez Maria Céu
Published: January 2022

This chapter investigates the relationship between the performance and the screening strategies of US and European socially responsible funds. For the full sample and, in particular, for US funds, the results show a curvilinear relationship between screening intensity and fund performance. Continental European funds exhibit a positive relationship between the number of screens and performance. Furthermore, for the full sample and US funds, screening on governance impacts performance positively. In turn, environment and products screens have a negative impact on US fund performance. Finally, funds certified with social labels tend to yield higher performance. Overall, the geographical differences in the impact of the screening process on SRI fund performance are consistent with the contextual nature of socially responsible investments.
Environmental, Social, and Governance Assets
Authors: Saraiva Helena I. B. , Casalinho Cristina
Published: January 2022

This chapter presents a historical overview of the emergence and evolution of ESG assets and, in particular, analyses the main market trends that have been observed in recent years in relation to these assets. The authors intend to present a summary of the main moments and phases that these assets have gone through, from the moment of their appearance in 2007, the year in which the European Investment Bank carried out its Climate Awareness Bond as a test issuance. The movement associated with the issue of these assets is initiated by supranational entities with little homogeneity and no fixed conventions. To overcome this impasse, the green bond principles emerged and a process of defining the characteristics of these assets began, with a particular focus on transparency and the governance process. From this stage onwards, the market showed interest in these financial products and hence the emergence of a harmonising movement regarding green bond standards in which Europe seems to have taken a leading role.
Managing the Current Risks of Companies
Authors: Bakar Türegün Feride , Gerçek Adnan
Published: January 2022

The taxation power of governments affects companies' business activities. For this reason, the legal limit of tax law must be known by taxpayers. Uncertainty, frequent changes, and interpretation differences in the tax field and reporting reveal tax risks. Today, companies, especially large ones, accept tax risk as a part of the risk management process. Focusing on tax risk management, this chapter presents the discussions on various definitions of tax risk and on the tax risk categories, factors that affect tax risk. The applicability of tax risk management is evaluated from the following perspectives in the chapter: empirical analyses conducted in different countries, tax control framework, and tax risk management practice in various countries. As a result, tax risks are manageable with the support of cooperative compliance models of revenue administrations in countries, the necessity of corporate governance principles, the situation of legal regulations, and the increasing risk management experience of especially large companies.