bluuebunny/crossref_metadata_2025 huggingface dataset:
Initiatiefwetsvoorstel Spoedwet conditionele eindheffing dividendbelasting
Authors: Bagci R. , Brandsma R.P.C.W.M. , Ruige P. , Zuidhof H.R.
Published: September 2021

Initiatiefwetsvoorstel Spoedwet conditionele eindheffing dividendbelasting

De Nederlandse belasting op dividenden heeft door het Initiatiefwetsvoorstel Spoedwet conditionele eindheffing dividendbelasting – wederom – de aandacht van de politiek en het (inter)nationale bedrijfsleven. Invoering van het voorstel zou betekenen dat een vertrek uit Nederland door vennootschappen onder omstandigheden tot een eindafrekening voor de Nederlandse dividendbelasting gaat leiden. Invoering van het voorstel lijkt investeringen in Nederlandse bedrijven door buitenlandse (portfolio-)investeerders minder aantrekkelijk te maken, wat leidt tot een verslechtering van het Nederlandse vestigingsklimaat. De auteurs gaan in op diverse aspecten van het wetsvoorstel.
Going concern in the financial reports of listed companies during the COVID-19 pandemic – the results of an empirical study
Authors: Chrostowska Ewa , Koleśnik Katarzyna
Published: September 2021

Purpose: The objective of this article is to assess how many entities have faced going concern problems and to identify what uncertainties may affect a going concern, especially during the COVID-19 pandemic.
Methodology/research approach: The subject of the research was financial reports of com-panies listed on the main market of the Warsaw Stock Exchange in the following sectors: clothing and cosmetics, recreation and leisure, and transport and logistics. Thirty-three (out of 37) reports for the first half of 2020 were examined. We analysed the content of full ver-sions of the descriptive parts of financial statements, reports on the auditor’s review and management comment letters.
Results: Nearly half of the surveyed entities that declared they were a going concern dis-closed going concern uncertainties. The pandemic affected the scope of disclosures present-ed in the reports. The variety of presentation styles and the selectivity of the place of the disclosure may hinder stakeholders when drawing conclusions.
Research limitations/implications: Only three sectors were examined, and the sector analysis was conducted only in listed companies with complete and available reports. We analysed half-yearly reports that were reviewed by statutory auditors. The reports were analysed early in the pandemic. The article may be an inspiration for further research, including comparative research, in companies from the same and other sectors. The issue is vital, all the more so as the impact of the pandemic may change over time.
Originality/Value: The article is a practical study of going concern disclosures during the pandemic. The study reveals the multifaceted nature and complexity of the issues related to continuation assessment.
Empirical research on ethics in accounting – a systematic literature review
Authors: Kamińska-Stańczak Anna , Silska-Gembka Sylwia
Published: September 2021

Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope of reporting for individual elements of the research process; identify the research gaps that inspire further research.
Methodology/approach: A systematic literature review was conducted, including bibliometric analysis and content analysis of 35 publications.
Findings: Ethics in accounting as a research area is currently only at the development stage. At the same time, a variety of research interests is noticeable, the most common of which is to identify the motives and causes of unethical behavior. All studies except one were based on non-random sampling. The vast majority of the research was questionnaire; in half of the cases, the research group consisted of students. Recommendations were made regarding the methodological rigor of further research. The methodological shortcomings make it im-possible to replicate the research conducted so far. Thanks to the identification of research gaps, directions for further scientific research were determined.
Research limitations/implications: The review was limited to scientific journals only due to the necessity to standardize the sources of publication of research results.
Originality/value: Conclusions from the review may inspire others to undertake research in previously unexplored areas. It may also be a guide to ensure the best possible quality.
The effect of international experts on company financial performance
Authors: Kravchenko Grygorii
Published: September 2021

Objective: The article aims to evaluate the influence of international supervisory board experts on firm financial performance, based on the impact of international experts’ characteristics, such as their knowledge, experience, independence, and connections. Methodology/research approach: The empirical study is based on a unique handcollected dataset covering a final sample of 256 companies listed on the Warsaw Stock Exchange (WSE) and which operated on the market during the observation period 2010- 2015. The Generalized Least Squares (GLS) regression model with a random effect is employed to test the hypotheses. Findings: The findings strongly suggest that the presence of supervisory board members with an outside perspective and international experience may exert a positive impact on companies’ operational outcomes. Research limitations/implications: The research has practical implications for Polish governmental agencies, as it verifies the usefulness of the recommendations for supervisory board composition presented in the Best Practices for WSE Listed Companies. Originality/value: The study contributes to the existing literature on the factors that affect company performance. Consequently, great value is added to the research on supervisory board characteristics that are crucial for effective monitoring and advisory roles, enhancing the quality of corporate governance.
Truth and the Transunto: a copy of the Holy Shroud in Sixteenth-Century Bologna
Authors: Smith Samantha L.
Published: September 2021

'Truth and the transunto' investigates the use of a hand-painted copy of the Holy Shroud which found its way to Bologna in the late sixteenth century. Used by the archbishop of Bologna, Alfonso Paleotti (1531-1610), this copy was the source of observations of the body of Christ, in the manner of an autopsy and is presented in Paleotti's book Esplicatione del Lenzuolo [...]. Early modern copies of the Holy Shroud are not however accurate copies, but present seemingly simplified replicas of the original. This article explores how such information, and indeed, level of trust, can come from these copies, which, to the modern eye, seem fallible. Previous studies have excused the strange appearance of these Shroud copies by considering them solely devotional instruments yet as the article shows, Paleotti's use of such an object shows that the copies might be better understood in the context of early modern natural historical studies and illustrations. The article draws on scholarship which discusses the emerging interest for visual evidence in early scientific practice and shows how certain types of images and image-making practices were able to evoke the idea of presence and clarify the indecipherable. Demonstrating that Paleotti's copy of the Holy Shroud was not just a religious tool, but also an epistemic image, this article shows how Paleotti's use of the term 'transunto' could be used as a valuable tool in gaining a more nuanced understanding of the concept 'copy' in Early Modern Europe.
 
On cover:ANNIBALE CARRACCI (BOLOGNA 1560 - ROME 1609), An Allegory of Truth and Time c. 1584-1585.Oil on canvas | 130,0 x 169,6 cm. (support, canvas/panel/str external) | RCIN 404770Royal Collection Trust / © Her Majesty Queen Elizabeth II 2021.
Genetic variants of the growth differentiation factor 8 affect body conformation traits in Chinese Dabieshan cattle
Authors: Zhao Shuanping , Jin Hai , Xu Lei , Jia Yutang
Published: September 2021

Objective: The growth differentiation factor 8 (GDF8) gene plays a key role in bone formation, resorption, and skeletal muscle development in mammals. Here, we studied the genetic variants of GDF8 and their contribution to body conformation traits in Chinese Dabieshan cattle.Methods: Single nucleotide polymorphisms (SNPs) were identified in the bovine GDF8 gene by DNA sequencing. Phylogenetic analysis, motif analysis, and genetic diversity analysis were conducted using bioinformatics software. Association analysis between five SNPs, haplotype combinations, and body conformation traits was conducted in 380 individuals.Results: The GDF8 was highly conserved in seven species, and the GDF8 sequence of cattle was most similar to the sequences of sheep and goat based on the phylogenetic analysis. The motif analysis showed that there were 12 significant motifs in GDF8. Genetic diversity analysis indicated that the polymorphism information content of the five studied SNPs was within 0.25 to 0.5. Haplotype analysis revealed a total of 12 different haplotypes and those with a frequency of <0.05 were excluded. Linkage disequilibrium analysis showed a strong linkage (r2>0.330) between the following SNPs: g.5070C>A, g.5076T>C, and g.5148A>C. Association analysis indicated these five SNPs were associated with some of the body conformation traits (p<0.05), and the animals with haplotype combination H1H1 (-GGGG CCTTAA-) had greater wither height, hip height, heart girth, abdominal girth, and pin bone width than the other (p<0.05) Dabieshan cattle.Conclusion: Overall, our results indicate that the genetic variants of GDF8 affected the body conformation traits of Chinese Dabieshan cattle, and the GDF8 gene could make a strong candidate gene in Dabieshan cattle breeding programs.
Effects of L-glutamine supplementation on degradation rate and rumen fermentation characteristics in vitro
Authors: Suh Jung-Keun , Nejad Jalil Ghassemi , Lee Yoon-Seok , Kong Hong-Sik , Lee Jae-Sung , Lee Hong-Gu
Published: September 2021

Objective: Two follow-up studies (exp. 1 and 2) were conducted to determine the effects of L-glutamine (L-Gln) supplementation on degradation and rumen fermentation characteristics in vitro.Methods: First, rumen liquor from three cannulated cows was used to test L-Gln (50 mM) degradation rate and ammonia-N production at 6, 12, 24, 36, and 48 h after incubation (exp. 1). Second, rumen liquor from two cannulated steers was used to assess the effects of five levels of L-Gln including 0% (control), 0.5%, 1%, 2%, and 3% at 0, 3, 6, 12, 24, 36, and 48 h after incubation on fermentation characteristics, gas production, and degradability of nutrients (exp. 2).Results: In exp. 1, L-Gln degradation rate and ammonia-N concentrations increased over time (p<0.001). In exp. 2, pH was reduced significantly as incubation time elapsed (p<0.001). Total gas production tended to increase in all groups as incubation time increased. Acetate and propionate tended to increase by increasing glutamine (Gln) levels, whereas levels of total volatile fatty acids (VFAs) were the highest in 0.5% and 3% Gln groups (p<0.001). The branched-chain VFA showed both linear and quadratic effects showing the lowest values in the 1% Gln group particularly after 6 h incubation (p<0.001). L-Gln increased crude protein degradability (p<0.001), showing the highest degradability in the 0.5% Gln group regardless of incubation time (p<0.05). Degradability of acid detergent fiber and neutral detergent fiber showed a similar pattern showing the highest values in 0.5% Gln group (p<0.10).Conclusion: Although L-Gln showed no toxicity when it was supplemented at high dosages (2% to 3% of DM), 0.5% L-Gln demonstrated the positive effects on main factors including VFAs production in-vitro. The results of this study need to be verified in further in-vivo study.
Energy Regionalism in ECOWAS and the EU
Authors: Awuah Michael Amoah
Published: September 2021

A proven framework is vital to governing energy at the regional level, so as to ensure abundant modern energy access while achieving a net-zero economy. This book explains the governance of regional energy systems from a unique and distinctive international political economy perspective. The book conducts a comparative institutional analysis of the ECOWAS and EU energy regions, and highlights shifts from monocentric to polycentric energy governance. It charts a way of developing a robust regional energy governance regime based on the ‘design principles’ of Nobel laureate Elinor Ostrom. Aimed at political scientists and political economists with an interest in energy studies and comparative regionalism with a focus on the Global South and North, this book will appeal to students, academics and policymakers.

Michael Amoah Awuah is a research fellow at the Center for European Integration Studies at the University of Bonn, Germany.
Die Rechtsstellung des Monarchen in den Verfassungen der Einzelstaaten des Deutschen Bundes
Authors: Rahe Julian
Published: September 2021

In the course of the 19th century, the monarchs of the individual states of the German Confederation enacted a large number of different written constitutions. With these, they considerably limited their powers. This is astonishing as they had only recently made the transition to absolutism.

This thesis examines why the monarchs enacted these constitutions, in which areas they restricted themselves in which manner, and it investigates the relationship of the constitutions to the law of the German Confederation.

For the first time, the regulations of all constitutions that were enacted during the period of the German Confederation in a monarchy are comprehensively included, evaluated and compared.
Die Drittwirkung der gewerkschaftlichen Koalitionsfreiheit gemäß Art. 9 Abs. 3 S. 1 GG auf das Hausrecht des Arbeitgebers
Authors: Schneider Alexander
Published: September 2021

With the third-party effect of trade union freedom of association under Article 9 (3) sentence 1 of the Basic Law on the employer's domiciliary rights, the study sheds light on a potentially particularly conflict-laden relationship between the social partners, which is likely to gain considerable importance in future legal practice. The study shows that in order to solve the problem, it is imperative to draw on the findings of fundamental rights doctrine on Article 9 (3) sentence 1 of the Basic Law, the observance of which leads to far-reaching modifications of the solution to the conflict provided for in simple law. In this context, problems of the enforcement of rights and consequences in labour procedural law due to the third-party effect of Article 9 (3) sentence 1 GG are also highlighted.
Weibliche Genitalbeschneidung in Ägypten
Authors: Trepesch Elisabeth
Published: September 2021

Egypt is one of the regions with the highest prevalence of female genital cutting (FGC): 87% of women aged 15 to 49 have been subjected to FGC. So-called female circumcision has continuously been legitimised with both religious and health reasons. At the same time, medical practitioners, religious scholars and other intellectuals already challenged FGC in the early 20th century, using both medical and Islamic legal arguments. Based on this observation, this interdisciplinary study explores the changes in normative ideas about FGC between 1940 and 2010. It thus reshapes our understanding of when, how and through what positions on FGC are subject to change.
Lecturers’ Experiences in Teaching Using VR Resources at a Selected University, South Africa
Authors: Moila Olika , Mji Andile , Simelane-Mnisi Sibongile
Published: September 2021

Globally, academics have reconnoitered the various benefits of virtual reality (VR) in education. This study explored the lecturers’ experiences with VR resources in teaching and learning environments with pre-service teachers at one of the selected universities in South Africa. The study engaged a qualitative method, comprising of semi-structured face-to-face interviews with 6 lectures. The data from the interviews were evaluated by hand and the findings from this study were precisely described as given by the interviewees. These findings specified that the lecturers acknowledged the effectiveness of the use of VR resources in teaching and learning since all activities become more concrete., However, the lecturers indicated that there were some challenges that hindered them from employing VR resources into their teaching and learning environments and these included a lack of adequate lecturer development for the use of VR tools for teaching; inadequate VR tools for teaching and learning in their departments; VR resources were not tailor-made for their current curricula; and inadequate funding for 4IR resources. Hence, this study recommended that this university should immediately provide all the support required to facilitate the lecturers’ use of VR resources for teaching to avoid the use traditional teaching and learning methods.
Multilabel Classification Based on Graph Neural Networks
Authors: Ye Wei-Cheng , Wang Jia-Ching
Published: September 2021

Typical Laplacian embedding focuses on building Laplacian matrices prior to minimizing weights of connected graph components. However, for multilabel problems, it is difficult to determine such Laplacian graphs owing to multiple relations between vertices. Unlike typical approaches that require precomputed Laplacian matrices, this chapter presents a new method for automatically constructing Laplacian graphs during Laplacian embedding. By using trace minimization techniques, the topology of the Laplacian graph can be learned from input data, subsequently creating robust Laplacian embedding and influencing graph convolutional networks. Experiments on different open datasets with clean data and Gaussian noise were carried out. The noise level ranged from 6% to 12% of the maximum value of each dataset. Eleven different multilabel classification algorithms were used as the baselines for comparison. To verify the performance, three evaluation metrics specific to multilabel learning are proposed because multilabel learning is much more complicated than traditional single-label settings; each sample can be associated with multiple labels. The experimental results show that the proposed method performed better than the baselines, even when the data were contaminated by noise. The findings indicate that the proposed method is reliably robust against noise.
Clinical Value of Plasma Secreted Frizzled-Related Protein 4 in the Chronic Hepatitis B Virus Infection: A Cross-sectional Study
Authors: Cheng Miao , Zhu Zhe , Ye Shuyuan , Chen Junfeng , Dong Xunjun , Gao Guosheng
Published: September 2021

Background: Secreted frizzled-related protein 4 (sFRP4) is elevated in hepatocellular carcinoma (HCC) patients, suggesting that it can be served as a candidate marker for diagnosing HCC. However, little is known about its role in the different stages of chronic hepatitis B virus (HBV) infection. Objectives: This study was conducted to explore the clinical value of plasma sFRP4 in the different stages of chronic HBV infection. Methods: A total of 303 patients with chronic HBV infection were enrolled in this cross-sectional study. They were classified into the chronic hepatitis B (CHB), liver cirrhosis (LC), HCC, and acute-on-chronic liver failure (ACLF) groups on admission. Additionally, 30 healthy subjects were included in the healthy control (HC) group. The clinical value of plasma sFRP4 in the different stages of chronic HBV infection was analyzed. Results: There were 54, 85, 105, 59, and 30 cases in the CHB, LC, HCC, ACLF, and HC groups, respectively. ACLF group had the highest plasma sFRP4 levels compared to the CHB, LC, and HCC groups (all P < 0.001), followed by the HCC and LC groups. LC and HCC groups were found with up-regulated sFRP4 than the CHB group (all P < 0.05). High levels of plasma sFRP4 were recognized as an independent risk factor for distinguishing patients with ACLF from patients with CHB and LC [adjusted odds ratio (OR):1.005, 95% confidence interval (CI): 1.000 - 1.010, P = 0.043], with the area under the receiver operating characteristic curve (AUC) of 0.790 (95% CI: 0.726 - 0.844, P < 0.001). However, in patients with ACLF, plasma sFRP4 levels in the deteriorated group were higher than in the improved group, with a marginally significant difference (P = 0.071). The AUC for predicting the 90 days prognosis in patients with ACLF was 0.640 (P = 0.064). Conclusions: Plasma sFRP4 might be a biomarker to reflect the progression of chronic HBV infection. However, it was not significantly related to the prognosis in patients with ACLF; we did not find this, which may be due to the small sample size.
Digitalt understøttet problem- og projektbaseret vejlederpraksis
Authors: Konnerup Ulla , Bertel Lykke Brogaard , Larsen Søren
Published: September 2021

Denne artikel undersøger underviseres og studerendes erfaringer med digitalt understøttet projektvejledning under COVID-19-nedlukningen i foråret 2020. Der sættes fokus på filosofien bag problem- og projektbaseret vejledning på Aalborg Universitet og Roskilde Universitet, samt hvordan og i hvor høj grad digital transformation af vejlederpraksis understøtter og udfordrer denne filosofi. Resultaterne baserer sig primært på 12 kvalitative interviews med undervisere og 10 kvalitative interviews med studerende gennemført som en del af projektet “Erfaringer og oplevelser med online undervisning på 9 videregående uddannelsesinstitutioner”, suppleret af resultater fra lokale, interne undersøgelser i samme periode. Artiklen søger overordnet set at besvare undersøgelsesspørgsmålet: Hvad har vi lært om digitalt understøttet projektvejledning under COVID-19-nedlukningen, og hvilke erfaringer kan vi tage med os ind i en fremtidig problem- og projektorienteret vejlederpraksis? Undersøgelsens resultater viser, at nedlukningsperioden har givet anledning til nytænkning af den problem- og projektbaserede vejlederpraksis, og at vejledningen har potentiale til at blive mere fleksibel, studentercentreret og proces-orienteret, når den transformeres fra primært produktvejledning til en højere grad af procesfacilitering i hybride læringsrum.
Overlooking cancer: Practising cancer diagnostics in the subjunctive mood
Authors: Frumer Michal
Published: September 2021

The paper explores the management of uncertainty, when watching the possible development of signs of lung cancer at a lung cancer outpatient clinic. Based on ethnographic fieldwork at a clinic in Denmark, it is presented how potential signs of lung cancer, termed nodules, on people’s lungs call to be managed due to the hope and aspirations of alleviating cancer and cancer related suffering. The paper suggests that the significance of the uncertainties of lung nodules is tried out by watching the nodule with follow-up CT-scans and opposed by focusing on intervention. Approaching the management of uncertainties as in a subjunctive mood, the paper proposes that the physicians try out a possible but indeterminate future of cancer, to contain the prognostic horizon and uncertainties by acting ‘as if’ cancer will develop. However, in this cautionary managing of cancer doubt and uncertainty, ambiguities are (re-)produced, leaving an interim certainty: This lung nodule is most likely not and may never become cancer.
Uncertainty Amidst Routineness: How Three Lung Cancer Patients Experienced Alienation in Biomedical Institutions and Personal Relationships.
Authors: Coopersmith Ari
Published: September 2021

Anthropological and clinical research has brought to light emotionally isolating effects of receiving biomedical treatment for serious illnesses such as lung cancer.  This essay illustrates how these isolating effects can manifest for individuals by presenting the experiences of three lung cancer patients in England who were interviewed between 2000 and 2003.  The patients discussed feeling emotionally alienated in medical contexts because their illnesses tended to be routinely encountered by their caregivers, yet new and frightening for themselves.  They stressed the importance of meaningful relationships with individual care providers in mitigating these alienating effects.  They also discussed tensions between the emotional support provided by family and friends, and difficulty when the same loved ones could not fully understand their illness experiences.  I conclude that in biomedical institutions and society as a whole, greater attention should be paid to patients' feelings of isolation and alienation, and that the root causes of these experiences should be examined at institutional and societal levels.
Uncertainty: At the core of general practice
Authors: Rortveit Guri
Published: September 2021

Uncertainty is a core concept of medical activity, especially in general practice, where illness is evaluated at an early stage and available diagnostic tools are limited. In this paper, theoretical aspects of the concept of uncertainty are used to analyze the handling of uncertainty in two areas of the health care system: clinical encounters in primary care and at the public health level. Wynne’s categorizations of risk, strict uncertainty, and ignorance represent one approach that may be useful in acknowledging when a situation is not suitable for an evidence-based approach. Similarly, the concept of post-normal science is valuable in describing situations where uncertainty prevails together with high stakes, values in dispute, and an urgent need for decision making. Accepting that science cannot always reduce uncertainty but it can, rather, be a tool for analyzing an uncertain situation as a prerequisite for attending to uncertainty in a productive way—even when the end results are unfavorable. This paper provides examples of uncertainty in both clinical and public health situations.
Self-reported Reasons for Changes in Performance of Daily Activities During a 2-Year Multidisciplinary Multiple Sclerosis Rehabilitation
Authors: Karhula Maarit E. , Kanelisto Katja , Hämäläinen Päivi , Ruutiainen Juhani , Era Pertti , Häkkinen Arja , Salminen Anna-Liisa
Published: September 2021

BACKGROUND:

Few multidisciplinary rehabilitation studies with a heterogeneous design have focused on individuals with multiple sclerosis (MS). This study compared subjective-reported changes in performance and satisfaction with daily activities among moderately and severely disabled individuals with MS during a 2-year, multidisciplinary, group-based, outpatient rehabilitation program comprising education in self-management and compensatory techniques, exercise, and guided peer support.

METHODS:

Thirty-eight adults with moderate disability (Expanded Disability Status Scale [EDSS] score of 4.0–5.5, 74% women, mean age of 48) and 41 individuals with severe disability (EDSS 6.0–8.5, 63% women, mean age of 48) were assessed at baseline and after 12 and 21 months of outpatient rehabilitation using the Canadian Occupational Performance Measure (COPM). Group × time interactions were analyzed using mixed analysis of variance. Participants’ explanations of reasons for changes in activity performance were collected via semistructured interviews and analyzed content.

RESULTS:

Statistically significant improvements in COPM performance and satisfaction scores were reported in both groups from baseline to 21 months of rehabilitation. No significant between-group differences in improvement were observed. The self-reported reasons for improvement were mainly linked to environmental factors.

CONCLUSIONS:

The outpatient rehabilitation program, including 4 themes—cognition, mood, energy conservation, and body control—improved the self-reported performance of patients with MS with moderate and severe disabilities. Environmental factors warrant consideration during rehabilitation.
АМЕРИЧКА МОЋ ЗАСНОВАНА НА КРИЗИ ЛЕГИТИМИТЕТА-БУЂЕЊЕ ЕВРОПЕ
Authors: Симовић Слободан
Published: September 2021

По завршетку Хладног рата, Френсис Фуку)ама1 2 je предпоставио, за)едно са свима нама, да he, на краjу исторще, светске либералне демократще живети у рeлативноj хармонщи. Политички сукоби, оружани конфликти и економске конфротацще he nостоjати измену Запада и „осталих“, а не унутар самог Запада. Светске демократще, ширehи узаjамни либерализам, демократске принципе, нehe имати места на ком he сукоблавати своje легитимитете. Овакво размишламе je било разумно, али, одмах се то показало, и нереално и нико више не сагледава овако размишламе као нешто што je могло да буде, али нще. Зато je, оваj разумны покушаj, одавно бачен под сумму. Управо због тога je питаме легимитета, више десетина година, спорно измену Американаца и Европлана. Нще у питаму легитимитет михових политичких институцща, вeh миховеразличите визще „новог светског поретка“. Након економске кризе из 2008. Године, а посебно пандемще изазване Корона вирусом, легитимитет америчке моhи и америчког глобалног воhства je суммива вehини европских гра^ана, али и самим гра^анима Америке. Америка у континуитету трпи кризу интернационалног легимитета.
RACUNOVODSTVENI TRETMAN SOFTVERA
Authors: Aleksic Milanka , Vujnovic-Gligoric Bogdana
Published: September 2021

Rad se bavi problematikom racunovodstvenog tretmana softvera, s posebnim naglaskom na izradu softvera u vlastitoj reziji. Radi cjelovitijegprikaza, sagledani su i ostali aspekti koji su povezani sa tim, kao sto su racunovodstvena regulativa i savrema racunovodstvena praksa. Osim teorijskih odredenja softvera, prikazan je i nacin priznavanja i vrednovanja poslovnih promjena koje se odnose na softver. Cilj rada je rasvijetliti odredene dileme vezane za tretman troskova vezanih za pribavlajnje i koristenje softvera, a posebno razlucivanje troskova pojedinih faza izrade softvera u vlastitoj reziji. S obzirom da se radi o velikim investicijama, vazno je odrediti koji troskovi pripadaju periodu u kojem su nastali, a koje troskove mozemo kapitalizovati. Od preciznosti ovog raz- granicenja zavisi i prikaz cjelovite slike o poslovanju preduzeca. Rezultati istrazivanja daju smjernice za adekvatniji racunovodstevni tretman softvera, a to su: (1) da sepo pravilu sistemski i izvrsni softveri priznaju kao nematerijalna imovina, a programski softveri kao materijalna imovina; (2) za preciznije razlucivanje troskova po fazama moze se koristiti americki standard SOP 98-1: Racunovodstvo troskova razvoja ili dobivanja programa za internu upotrebu; (3) u uslovima brzog tehnoloskog zastarijevanja potrebno je s preciznoscu odrediti korisni vijek upotrebe softvera, a time i velicinu troskova amortizacije i (4) da svaka buduca promjena cijena na nize moze ukazivati na tehnolosko i komercijalno zastarijevanje, sto smanjuje buduce ekonomske koristi sadrzane u softveru.
UGOSTITELJSTVO I GASTRONOMSKA PONUDA U SFERI MARKETING MIKSA
Authors: Broceta Aleksandra
Published: September 2021

Cilj rada je istrazivanje nacina osmisljavanja gastronomske ponude na teritoriji grada Banja Luka, kao osnovnogproizvoda i usluge u ugostiteljstvu kroz elemente marketing miksa. Oboga- civanjem kulinarske ponude dolazi do privlacenja konzumenata iste i istovremeno do pobolj- sanja poslovnih rezultata. Koliko je to zahtijevno, pokazuje neuspjeh pojedinih restorana, koji se nisu odrzali u konkurentskoj borbi, kao i suprotno tome veliki uspjeh mastovitih i precizno osmisljenih poslovnih planova, koji su do savrsenstava precizirali gastronomsku ponudu, ambi- jent i ugodaj restorana sa dugogodisnjom tradicijom. Privlacenjegosta i njegovo zadrzavanje u vidu stvaranja navikeposjecivanja restorana jedan je od glavnih ciljeva ugostiteljstva, odnosno marketinga u ugostiteljstvu. Lanci hotela u svijetu, popularnost su gradili na kulinarskim maj- storijama vrhunskih kuhara. Nije dovoljan samo smjestaj da bi se privukla turisticka paznja. Izuzetno je vazno osmisljavanje jelovnika i menija. Jelovnik i meni se razlikuju u rostiljnici, piceriji, restoranu i hotelu. Takode, pored kreiranja jelovnika i menija izuzetno je vazan dizajn karte (boje, slova, fotografije, kvalitet papira itd.). Jelovnik i meni sacinjava 50% dozivljaja, a ostalo se ocjenjuje culima okusa i mirisa.
Running Smart
Authors: van Sprundel Mariska
Published: September 2021

A science writer and recreational runner explores the science behind popularly held beliefs about shoes, injuries, nutrition, “runner's high,” and more.

Conventional wisdom about running is passed down like folklore (and sometimes contradicts itself): the right kind of shoe prevents injury—or running barefoot, like our prehistoric ancestors, is best; eat a high-fat diet—and also carbo load before a race; running cures depression—but it might be addictive; running can save your life—although it can also destroy your knee cartilage. Often it's hard to know what to believe. In Running Smart, Mariska van Sprundel, a science journalist and recreational runner who has had her fair share of injuries, sets out to explore the science behind such claims.

In her quest, van Sprundel reviews the latest developments in sports science, consults with a variety of experts, and visits a sports lab to have her running technique analyzed. She learns, among other things, that according to evolutionary biology, humans are perfectly adapted to running long distances (even if our hunter-gatherer forebears suffered plenty of injuries); that running sets off a shockwave that spreads from foot to head, which may or may not be absorbed by cushioned shoes; and that a good sports bra controls the ping pong–like movements of a female runner's breasts. She explains how the body burns fuel, the best foods to eat before and after running, and what might cause “runner's high.” More than fifty million Americans are runners (and a slight majority of them are women). This engaging and enlightening book will help both novice and seasoned runners run their smartest.
Sandfuture
Authors: Beal Justin
Published: September 2021

An account of the life and work of the architect Minoru Yamasaki that leads the author to consider how (and for whom) architectural history is written.

Sandfuture is a book about the life of the architect Minoru Yamasaki (1912–1986), who remains on the margins of history despite the enormous influence of his work on American architecture and society. That Yamasaki's most famous projects—the Pruitt-Igoe apartments in St. Louis and the original World Trade Center in New York—were both destroyed on national television, thirty years apart, makes his relative obscurity all the more remarkable.

Sandfuture is also a book about an artist interrogating art and architecture's role in culture as New York changes drastically after a decade bracketed by terrorism and natural disaster. From the central thread of Yamasaki's life, Sandfuture spirals outward to include reflections on a wide range of subjects, from the figure of the architect in literature and film and transformations in the contemporary art market to the perils of sick buildings and the broader social and political implications of how, and for whom, cities are built. The result is at once sophisticated in its understanding of material culture and novelistic in its telling of a good story.
Bipartite binding and partial inhibition links DEPTOR and mTOR in a mutually antagonistic embrace
Authors: Heimhalt Maren , Berndt Alex , Wagstaff Jane , Anandapadamanaban Madhanagopal , Perisic Olga , Maslen Sarah , McLaughlin Stephen , Yu Conny Wing-Heng , Masson Glenn R , Boland Andreas , Ni Xiaodan , Yamashita Keitaro , Murshudov Garib N , Skehel Mark , Freund Stefan M , Williams Roger L
Published: September 2021

The mTORC1 kinase complex regulates cell growth, proliferation, and survival. Because mis-regulation of DEPTOR, an endogenous mTORC1 inhibitor, is associated with some cancers, we reconstituted mTORC1 with DEPTOR to understand its function. We find that DEPTOR is a unique partial mTORC1 inhibitor that may have evolved to preserve feedback inhibition of PI3K. Counterintuitively, mTORC1 activated by RHEB or oncogenic mutation is much more potently inhibited by DEPTOR. Although DEPTOR partially inhibits mTORC1, mTORC1 prevents this inhibition by phosphorylating DEPTOR, a mutual antagonism that requires no exogenous factors. Structural analyses of the mTORC1/DEPTOR complex showed DEPTOR’s PDZ domain interacting with the mTOR FAT region, and the unstructured linker preceding the PDZ binding to the mTOR FRB domain. The linker and PDZ form the minimal inhibitory unit, but the N-terminal tandem DEP domains also significantly contribute to inhibition.
Continuous attractors for dynamic memories
Authors: Spalla Davide , Cornacchia Isabel Maria , Treves Alessandro
Published: September 2021

Episodic memory has a dynamic nature: when we recall past episodes, we retrieve not only their content, but also their temporal structure. The phenomenon of replay, in the hippocampus of mammals, offers a remarkable example of this temporal dynamics. However, most quantitative models of memory treat memories as static configurations, neglecting the temporal unfolding of the retrieval process. Here, we introduce a continuous attractor network model with a memory-dependent asymmetric component in the synaptic connectivity, which spontaneously breaks the equilibrium of the memory configurations and produces dynamic retrieval. The detailed analysis of the model with analytical calculations and numerical simulations shows that it can robustly retrieve multiple dynamical memories, and that this feature is largely independent of the details of its implementation. By calculating the storage capacity, we show that the dynamic component does not impair memory capacity, and can even enhance it in certain regimes.
Cryo-EM reveals new species-specific proteins and symmetry elements in the Legionella pneumophila Dot/Icm T4SS
Authors: Sheedlo Michael J , Durie Clarissa L , Chung Jeong Min , Chang Louise , Roberts Jacquelyn , Swanson Michele , Lacy Dana Borden , Ohi Melanie D
Published: September 2021

Legionella pneumophila is an opportunistic pathogen that causes the potentially fatal pneumonia known as Legionnaires’ disease. The pathology associated with infection depends on bacterial delivery of effector proteins into the host via the membrane spanning Dot/Icm type IV secretion system (T4SS). We have determined sub-3.0 Å resolution maps of the Dot/Icm T4SS core complex by single particle cryo-EM. The high-resolution structural analysis has allowed us to identify proteins encoded outside the Dot/Icm genetic locus that contribute to the core T4SS structure. We can also now define two distinct areas of symmetry mismatch, one that connects the C18 periplasmic ring (PR) and the C13 outer membrane cap (OMC) and one that connects the C13 OMC with a 16-fold symmetric dome. Unexpectedly, the connection between the PR and OMC is DotH, with five copies sandwiched between the OMC and PR to accommodate the symmetry mismatch. Finally, we observe multiple conformations in the reconstructions that indicate flexibility within the structure.
Regulation of human mTOR complexes by DEPTOR
Authors: Wälchli Matthias , Berneiser Karolin , Mangia Francesca , Imseng Stefan , Craigie Louise-Marie , Stuttfeld Edward , Hall Michael N , Maier Timm
Published: September 2021

The vertebrate-specific DEP domain-containing mTOR interacting protein (DEPTOR), an oncoprotein or tumor suppressor, has important roles in metabolism, immunity, and cancer. It is the only protein that binds and regulates both complexes of mammalian target of rapamycin (mTOR), a central regulator of cell growth. Biochemical analysis and cryo-EM reconstructions of DEPTOR bound to human mTOR complex 1 (mTORC1) and mTORC2 reveal that both structured regions of DEPTOR, the PDZ domain and the DEP domain tandem (DEPt), are involved in mTOR interaction. The PDZ domain binds tightly with mildly activating effect, but then acts as an anchor for DEPt association that allosterically suppresses mTOR activation. The binding interfaces of the PDZ domain and DEPt also support further regulation by other signaling pathways. A separate, substrate-like mode of interaction for DEPTOR phosphorylation by mTOR complexes rationalizes inhibition of non-stimulated mTOR activity at higher DEPTOR concentrations. The multifaceted interplay between DEPTOR and mTOR provides a basis for understanding the divergent roles of DEPTOR in physiology and opens new routes for targeting the mTOR-DEPTOR interaction in disease.
Glucosylceramide synthase regulates hepatocyte repair after concanavalin A-induced immune-mediated liver injury
Authors: Gan Jian , Gao Qin , Wang Li Li , Tian Ai Ping , Zhu Long Dong , Zhang Li Ting , Zhou Wei , Mao Xiao Rong , Li Jun Feng
Published: September 2021

Background

Sphingolipids produce pleiotropic signaling pathways, and participate in the pathological mechanism of hepatocyte apoptosis and necrosis during liver injury. However, the role of glucosylceramide synthase (GCS)–key enzyme that catalyzes the first glycosylation step, in liver injury is still vague.

Methods

All experiments were conducted using 7–9-week-old pathogen-free male C57BL/6 mice. Serum alanine aminotransferase (ALT) and aspartate aminotransferase (AST) levels were detected in murine models of liver disease, in addition to histological characterization of liver injuries. Quantitative real-time polymerase chain reaction (qRT-PCR) was used to detect the relative expression of the GCS, matrix metallopeptidase-1 (MMP-1), and tissue inhibitor of metalloproteinase-1 (TIMP-1) genes. The GCS was observed through a fluorescence microscope, and the flow cytometry was used to detect hepatocyte apoptosis. The concentrations of serum IL-4, IL-6, and IL-10 were measured using enzyme-linked immune-sorbent assay (ELISA) kit. MMP-1 and TIMP-1 protein expression was measured via western blot (WB) analysis.

Results

Con A is often used as a mitogen to activate T lymphocytes and promote mitosis. A single dose of Con A injected intravenously will cause a rapid increase of ALT and AST, which is accompanied by the release of cytokines that cause injury and necrosis of hepatocytes. In this study, we successfully induced acute immune hepatitis in mice by Con A. Con A administration resulted in GCS upregulation in liver tissues. Moreover, the mice in the Con A group had significantly higher levels of ALT, AST, IL-4, IL-6, IL-10 and increased hepatocyte apoptosis than the control group. In contrast, all of the aforementioned genes were significantly downregulated after the administration of a GCS siRNA or Genz-123346 (i.e., a glucosylceramide synthase inhibitor) to inhibit the GCS gene. Additionally, the histopathological changes observed herein were consistent with our ALT, AST, IL-4, IL-6, and IL-10 expression results. However, unlike this, hepatocyte apoptosis has been further increased on the basis of the Con A group. Moreover, our qRT-PCR and WB results indicated that the expression of MMP-1 in the Con A group was significantly lower than that in the control group, whereas TIMP-1 exhibited the opposite trend. Conversely, MMP-1 expression in the GCS siRNA and Genz-123346 groups was higher than that in the Con A group, whereas TIMP-1 expression was lower.

Conclusions

GCS inhibition reduces Con A-induced immune-mediated liver injury in mice, which may be due to the involvement of GCS in the hepatocyte repair process after injury.
A Comparative Study on Oxygen Saturation, Breath Rate, Lung Parameters, Anxiety and Depression Level in Geriatric Population
Authors: Bhat P. Chaitra , Kumar K. U. Dhanesh , Rai Subhashchandra , Basheer K. B. Riyas
Published: September 2021

Background: Ageing has been associated with multiple medical conditions mainly due to impaired immune mechanisms and deteriorating physiological reserves such as declining physical health, increased risk for mental and emotional problems, economic constraints, changing roles and changing lifestyles. Chronic psychological and physical illnesses among geriatrics were studied univocally. Hence present study aimed to compare the effect of yoga techniques and conventional exercises.

Methods: 40 subjects participated in the form of group therapy based on the selection criteria. Yoga group received yogic Relaxation and pranayama (10 min each) and exercise group received supine rest and diaphragmatic breathing (10 min each) for four days per weeks continued for three months. Outcome measures were evaluated before the intervention and after three months of participation.

Results: The Oxygen saturation in yoga group were 96.4±1.39 and 97.05±1.19, and in exercise group 96.7±1.45 and 97.7± 0.73 in pre and post assessment. The breath rates in yoga group were reduced to an average of 19.1 and 19.65 in exercise group after 3 months. The mean vital capacity (L/min), FEV1 (mL/sec), FVC (L/min) in yoga group after 3 months were 1.72 ± 0.2, 1.53 ± 0.17 and 1.47 ± 0.1 and in exercise group were 0.72 ± 0.13, 0.70 ± 0.13 and 0.69 ± 0.13 after the intervention. The mean anxiety and depression measured with HADS were 8.9 ± 0.8 & 7.45 ± 0.75 and 9.0 ± 0.72 & 7.9 ± 0.8 pre and post respectively in Yoga Group & Exercise Group.

Conclusion: Yogic relaxation and pranayama is equally effective in supine rest and diaphragmatic breathing in improving oxygen saturation, breath rate, lung parameters and anxiety and depression in geriatrics.
Increasing Chickpea (Cicer arietinum L.) Production through Frontline Demonstrations in Irrigated Regions of Central Punjab, India
Authors: Boparai A. K. , Raj Ritu , Singh Kuldeep
Published: September 2021

Aims: Frontline demonstrations plots are vital tools used by the government agricultural extension agents of India in bridging the gaps between research and extension for increase crop productivity. The study aimed at minimizing the extension-technology gaps for increasing the productivity of chickpea crop in India.

Study Design: Demonstrative design.

Methodology: Total 121 demonstrations plots were constructed over an area of 30 ha for a period of three years - 2017-2019.

Results: The result showed that average grain yield in the demonstration plot increased by 21.07% over the control fields. The mean technology gap and extension gap were 1.30 and 3.26 q ha-1, respectively with 6.51% technology index value. The average benefit cost ratio for the demonstration plots was 3.55, compared to the control plot, which was 2.95.

Conclusion: It is concluded that the frontline demonstrations plots have a great potential to increase chickpea productivity in India. The demonstration techniques used can be adopted in diversifying crop production with improper irrigation facilities in order to increase food security in India.