bluuebunny/crossref_metadata_2025 huggingface dataset:
On midpoint and trapezoid type inequalities for multiplicative integrals
Authors:   GC Women University, Department of Mathematics, Sialkot, Pakistan, Khan Sundas , Budak Hüseyin ,   Düzce University, Faculty of Science and Arts, Department of Mathematics, Düzce, Turkey
Published: April 2022

We establish some Hermite-Hadamard type inequalities for multiplicative convex functions. First, we obtain two equality for $^{\ast }$ differentiable functions. Then using these inequalities and multiplicative convex functions, we establish some inequalities related to the right and left hand side of Hermite-Hadamard inequality for multiplicative integrals.
Zero-Hopf bifurcation of periodic orbits in the generalized Rössler system
Authors:   Badji Mokhtar-Annaba University, Laboratory of Applied Mathematics, Annaba, Algeria, Roubache Ahlem , Hadidi Elbahi ,   Badji Mokhtar-Annaba University, Laboratory of Applied Mathematics, Annaba, Algeria
Published: April 2022

We apply a technique of Llibre based on the averaging method to a Rössler-type three-dimensional quadratic system and we prove the existence of a periodic orbit.
On flat epimorphisms of rings and pointwise localizations
Authors:   University of Maragheh, Faculty of Basic Sciences, Department of Mathematics, P. O. Box 55136-553, Maragheh, Iran, Tarizadeh Abolfazl
Published: April 2022

We prove some new results on flat epimorphisms of commutative rings and pointwise localizations. Especially among them, it is proved that a ring $R$ is an absolutely flat (von-Neumann regular) ring if and only if it is isomorphic to the pointwise localization R^(-1)R, or equivalently, each R-algebra is R-flat. For a given minimal prime ideal p of a ring R, the surjectivity of the canonical map from R to R_p is characterized. Finally, we give a new proof to the fact that in a flat epimorphism of rings, the contraction-extension of an ideal equals the same ideal.
Freezing rain phenomena. Case study: Bucharest metropolitan area, January 24-29, 2019.
Authors:   University of Bucharest, Faculty of Geography, Bucharest, 010041, Romania, BĂRBĂRIE MANUELA , ALBU ANCA ,   "„Ovidius ”University of Constanța, Faculty of Natural and Agricultural Sciences, Department of Natural Sciences, Romania", BRATU DARIA ,   University of Bucharest, Faculty of Geography, Bucharest, 010041, Romania, COSTACHIE SILVIU ,   University of Bucharest, Faculty of Geography, Bucharest, 010041, Romania
Published: April 2022

The paper has a structure with four parts and presents the climatic risk aspects that happened in Romania during the winter of the year 2019, concentrating on Bucharest, where a very rare and dangerous phenomenon occurred, `freezing rain`. The first part contains the theoretical analysis of the subject under discussion (the notion of risk and freezing rain), in the second part we analyzed the synoptic context (the causes that led to the phenomena) and the datacollected, the third part presents the results of the research (the duration of phenomena and the case study in the city), and the last part deals with proposed measures in order to reduce the risk of freezing rain, measures that can apply to any dangerous weather phenomena with freezing deposits. Therefore, the study aims to analyze this risk starting from the theoretical explanation of the synoptic context that generated its production to the quantitative analysis of the phenomena. To achieve this objective, the periods ECMWF models and the synoptic databases were accessed, with the help of which the representation and evolution of the phenomena was managed.
Land degradation in the Iara hydrographic basin.
Authors:   ", RUS George  Mihai ,   Babeș-Bolyai University, Faculty of Geography, Department of Physical and Technical Geography, Clinicilor Str. 5-7, 400006, Cluj-Napoca, Romania", IRIMUȘ I. A. ,   "Babeș-Bolyai University, Faculty of Geography, Department of Physical and Technical Geography, Clinicilor Str. 5-7, 400006, Cluj-Napoca, Romania", HORVÁTH Cs ,   "Babeș-Bolyai University, Faculty of Geography, Department of Physical and Technical Geography, Clinicilor Str. 5-7, 400006, Cluj-Napoca, Romania", ROȘIAN Gh. ,   "Babeș–Bolyai University, Faculty of Environmental Science and Engineering, 400294, Fântânele Street, No. 30, Cluj–Napoca, Romania; e-mail: georgerosian@yahoo.com"
Published: April 2022

The hydrographic basin of the Iara River, a former mining area (territory imposed over the Iara Depression) presents numerous locations with degraded lands following the mining activity (in the former exploitation points at Făgetu Ierii, Mașca, Măgura Ierii, Băișoara), as well the development of massive deforestations in the upper sector of the Iara River (upstream of Valea Ierii commune). On medium and long term, these degraded lands are and will be included in ecological protection and conservation projects, so that, for example, the former mining points can be introduced in the tourist circuits. We mention that currently there is already a trend in this regard, in countries such as Poland, Slovakia, where former mining operations are included in tourist circuits, and tourist numbers are increasing in these locations (example - Silesia region). Thus, the transition must be made from the former Iara mining area, to a tourist area in which we hope that tourism will become the main economic activity. We add that, at present, there is only one exploitation point (of industrial dacite - in Băișoara locality), and tourism is relatively in an incipient phase (in Iara commune), while in Băișoara and Valea Ierii communes tourism is much more developed compared to Iara. On the other hand, there are many degraded lands following the geomorphological processes within the Iara Depression (landslides, ravines, gully erosion) in Iara, Făgetu Ierii, Agriș, Valea Agrișului, the low area of Băisoara (overlapping the Iara Depression). Thus, in the present study we aimed to classify degraded lands from the Iara river basin in two categories, namely: degraded lands caused by anthropogenic intervention, and degraded lands generated by geomorphological processes (practically based on a natural cause). For this GIS technology was used, to achieve the classification of degraded lands; also prior and after the use of GIS technology, numerous field trips were made to gather information, take pictures, take soil samples, as well as for confronting the reality in the field, following the creation of the cartographic material.
POSSIBILITIES OF A HAND: A PHENOMENOLOGICAL PERSPECTIVE
Authors: VYDROVÁ Jaroslava
Published: April 2022

Our starting point is a phenomenological analysis of the concepts of hand and possibility in relation to human realization and expression, whereby the problem of hand and its movements can be followed in this framework in its peculiarity and uniqueness. With regard to possibility, we follow a certain shift in Husserl’s concept of possibility towards practical possibility, as well as some selected passages in his texts concerning corporeality and constitution. This phenomenological starting point is connected to the question of stimulation (potentiating) of the hand in the creative process; we draw upon insights in texts of a Finnish thinker and architect Juhani Pallasmaa and on examples from fields of art, technology and handicrafts. The goal of the text is the return to the hand and the revival of the sphere of original realization of the man, as opposed to uniformity, excess of impulses, tendency to manipulate or, on the other hand, desensitization, whereby we want to open up a space for stimulation of creativity and deepening of the experience on this basis, whose starting point is, precisely, the phenomenological analysis.
Association between Chronic Obstructive Pulmonary Disease and Severity of COVID-19 in a Tertiary Care Centre of Pune City, Maharashtra
Authors:   Associate Professor, Department of Community Medicine, BJ Government Medical College, Pune, Maharashtra, India., Parande Malangori A
Published: April 2022

Background: COVID-19 is a global pandemic caused by SARS-CoV2, spreading across every continent in world. The risk of developing severe COVID-19 with underlying disorder like COPD might be higher as compared to patients with no comorbidity. This study was undertaken to assess the association between COPD and severity of COVID-19. Material & Methods:This was a hospital-based cohort study conducted between July to December, 2020. Study subjects were confirmed COVID-19 patients admitted to this tertiary care centre and all patients were followed up to final outcome as discharge or death. Depending upon the history of COPD total 113 COVID-19 patients with COPD (exposed) and 339 COVID-19 patients without history of COPD (unexposed) were included in analysis. Statistical analysis was done using logistic regression analysis, and adjusted odd’s ratio with 95% CI were calculated. Results:Age >60 years (OR = 1.38, 95% CI 1.12–3.30) and breathlessness (OR = 2.42, 95% CI 1.21–4.85) were independent risk factors for mortality in COVID-19 patients. In addition to this, other co-morbidities were associated with mechanical ventilation. On multivariable analyses, COPD was not significantly associated with mortality in COVID-19 (OR 0.93; 95% CI 0.15–1.58).Conclusion: Underlying COPD was not an independent risk factor for poor outcome in COVID-19 patients.
Clinico-epidemiological Profile of COVID-19Associated Invasive Fungal Rhinosinusitis Reported in the Teaching Hospital of Diwaniya,Qadisiya Province, Iraq: A Case Series
Authors:   Department of Surgery, College of Medicine, University of Al-Qadisiyah, Iraq., Jwad Ali Abd-Almer
Published: April 2022

Introduction: With the current COVID-19 pandemic, the increasing use of glucocorticoids has resulted in more adverse effects and secondary bacterial or fungal infections. Objective: To find out the clinic-epidemiological profile of patients having COVID-19 associated invasive fungal rhinosinusitis in Diwaniya teaching hospital- Qadisiya province - Iraq.Method: Retrospective case series study of 24 patients with COVID-19 who were admitted to Alshafa centre in Al-Diwaniyah Province from 1st of May 2020 to end of August 2021. Patients were moderate to severe COVID-19 received treatment according to local guidelines. Patients who developed signs and symptoms of nose and paranasal sinuses disorder were seen by otolaryngologists and treated by a multidisciplinary team if invasive mucormycosis and its comorbidities were detected.Results: Out of 24 patients, 8 were female and two patients were excluded because their histopathological examination hasn’t confirmed acute invasive fungal rhinosinusitis. The average age was 54 years old, they all had diabetes, 2 patients had chronic kidney diseases, and 2 patients had malignancy (leukaemia). Furthermore, 19 patients were with severe SARS-COV-2 while 5 patients had moderate symptoms. All patients were confirmed COVID-19 positive by PCR test.Conclusion: Invasive fungal infections of the nose and paranasal sinuses are highly lethal conditions with significant morbidity. Early recognition and high index of suspicion are needed in the case of COVID-19 patients who complain features of sinusitis with careful prescription of drugs that affect immune response in COVID-19 patients.
Comparative Study of Antibiotic Resistance Pattern for Gram-positive Bacteria Pre and Post-COVID-19 Pandemic
Authors:   Department  of  Pharmacy,  AlSafwa University College, Iraq., H Tizkam Hussam
Published: April 2022

Background: Antimicrobial resistance (AR) is a universal crisis that requires emergent attention and solution. The coronavirus disease 2019 (COVID-19) has provided a real danger to global health. In a try to surround the spread of COVID-19, a large quantity of antibiotics (AB) has been used. During COVID-19 there are real threats that could affect AB activity and potentiate AR.Patients and Method: The study was done in eleven hospitals in Baghdad taking a time of eight months from 1 November 2019 to 30 June 2020. Seven types of AB discs were utilised; those are amoxicillin-clavulanate, azithromycin, ceftriaxone, gentamicin, levofloxacin, meropenem and vancomycin. In the current study, 1324 samples were isolated and tested to detect AR toward AB pre and post COVID-19 pandemic. The microbial isolates were confirmed by the standard microbiological tests.Results: The study revealed that the main bacterial isolates pre-pandemic were Staphylococcus aureus, whereas post-pandemic isolates were Streptococcus species. The AR of Staphylococcus aureus, Streptococcus pneumonia, and B-hemolytic streptococci to amoxicillin-clavulanate, ceftriaxone, and gentamicin was higher in COVID than non-COVID patients. While the AR was variable for the other four AB (Azithromycin, levofloxacin, meropenem, and Vancomycin).Conclusion: Azithromycin, levofloxacin, vancomycin less resisted than amoxicillin-clavulanate, ceftriaxone, gentamycin by Gram-positive bacteria in COVID patients. Meropenem represents a golden standard AB in treating infections during the pandemic attack.
COVID-19 and Adolescents of Chengalpattu District: A Cross-sectional Study
Authors:   Department of Community Medicine, Chettinad  Hospital  and  Research  Institute,  Chettinad Academy of Research and Education, Kelambakkam, Chengalpattu, Tamilnadu, India., S Sasithra
Published: April 2022

Introduction: COVID-19 is a potential public health concern which was identified and declared as public health emergency of international concern by the World Health Organisation. Objective: To assess the knowledge and standard COVID-19 preventive practicing methods followed during pandemic among adolescents in the urban areas of Chengalpattu district. Methods: A Community based cross-sectional study was conducted among the adolescents (10 years to 19 years) in urban field practising areas of a tertiary care private hospital during the second COVID wave. Data were collected through simple random sampling technique from 170 adolescents in the sampled households through face-to-face interview of respondents. Statistical analysis done using institutional licensed IBM-SPSS version 21.0 software. Results: Majority of the study participants 53.5% were between the ages of 15 and 19. Of the participants, 52.4% were perusing their higher/higher secondary education. Female respondents were 51.8% in the present study. 67% had good knowledge regarding the corona virus and 82% had good COVID-19 preventive practice during the pandemic. Conclusion: Lack of equivalent knowledge emphasises the need of educating the younger community about the novel virus. Appropriate measures to improve COVID-19 knowledge should be taken by relevant stakeholders in view of yielding equilibrium between preventive practice and knowledge so that the disease will be eradicated in near future.
Evaluation of Clinical Efficacy and Safety of Nigella Sativa Seed Oil added to Standard Treatment in Uncomplicated Respiratory Infection - A Randomised, Open Labelled, and Parallel Arm Study
Authors:   Professor,  Department  of  Pharmacology, Chettinad Hospital and Research Institute, Chettinad Academy of Research and Education, Kelambakkam, Chengalpattu (Dt), Tamil Nadu, India., Radhakrishnan Arunkumar
Published: April 2022

Introduction: Nigella sativa, known for its various pharmacological activities, is under trial for COVID-19. Objectives: The objectives were to assess the efficacy of Nigella Sativa, a traditional herbal medicine, added to standard treatment in the management of uncomplicated respiratory infection in terms of reduction in severity and worsening of clinical symptoms and to assess its safety through the incidence of adverse events. Method: The study was an open-labelled, parallel-arm, randomised controlled study in 50 participants with uncomplicated respiratory infections. Patients with symptoms of respiratory infections including fever, sore throat, throat pain, rhinitis, headache, myalgia and cough with or without expectoration for 5 days or less, were enrolled in the study. They were randomly allocated to two groups: Group 1 received standard treatment for 7 days and Group 2 Nigella Sativa oil - 1000mg twice daily with standard treatment for 7 days. The patients were physically followed up on day 4 and day 7 after starting treatment. General and systemic examination, assessment of vitals including body temperature, assessment of adverse events and clinical response to treatment were carried out during each visit. Results: The two groups showed similar efficacy for improvement in clinical symptoms on day 7. But on day 4, more subjects became symptom-free in Group 2 (N. sativa + standard treatment) as compared to Group 1 (standard treatment alone). The incidence of adverse events was similar in both groups and all the adverse events were minor in nature. Conclusion: Hence it is concluded that the addition of N. sativa to standard treatment could potentially benefit the patients with uncomplicated respiratory infection with early clinical cure.
Human Body: The Secret Chamber of SARS-CoV-2
Authors:   Department of Zoology, Vimala College (Autonomous), Thrissur, Kerala, India., Rajendran Anjali
Published: April 2022

Background: A larger number of people have been affected with COVID-19 and the number of survivors is increasing day by day. Recently many reports on health issues have been arising from various corners of the world. This raises the question of whether SARS-CoV-2 has a long term impact on our health conditions or will it persist in the human body. This work peeps into such concerns of COVID-19 survivors. Objective: This study focuses on the persistence and sequelae of SARS-CoV-2 in COVID-19 survivors.Methods: A survey was conducted among COVID-19 survivors of Kerala, India to analyse the long term health impacts of COVID-19. 294 COVID-19 survivors participated in the survey and Google form was the key tool used in the study. The results obtained were compared with published research papers and articles to check for the probability of persistence of SARS-CoV-2.Results:SARS-CoV-2 poses long term health issues for survivors. Majority of the participants (64.2%) reported that they have neurological, reproductive and musculoskeletal symptoms. The present study on the mode of entry of virus and immune-privileged sites in the human body, when compared to reported works earlier suggests that the chance of persistence of SARS-CoV-2 in the human body is higher as this virus has a noticeable potency to infect immune-privileged sites.Conclusion: Most of the survivors face numerous difficulties even after laboratory tests shows them negative for COVID-19 and hence the question ‘whether the human body will act as a reservoir for SARS-CoV-2’ cannot be neglected. Further studies are to be conducted in this regard and emphasis should be on establishing more post-COVID clinics.
In-vitro Assessment of Antiviral Activity of the Herbo Mineral Capsule, Fema SakthiTM, against Human Coronavirus (HCoV) on VERO Cells
Authors:   Assistant Professor, Department of Pharmacology, Chettinad  Hospital  and  Research  Institute,  Chettinad Academy of Research and Education, Kelambakkam, Chengalpattu (Dt), Tamilnadu, India., Elango Abinaya
Published: April 2022

Introduction: With the spread of COVID-19 pandemic, healthcare workers and patients look for alternate medicines including Siddha, Ayurveda, Unani and other forms of traditional medicines as we still do not have promising antiviral drugs for COVID-19. Objective: To evaluate the in-vitro antiviral activity of Fema Sakthi™ (FS) by eliciting the inhibition of cytopathic effect of Human Coronavirus (HCoV) on African Green Monkey kidney cells (VERO cells). Materials and Method:The cytopathic effect (CPE) was performed on Vero cells with Human Coronavirus 229E, a type of Coronavirus associated with respiratory infections. The Median Tissue Culture Infectious Dose (TCID50) was evaluated using Reed-Muench method. 100 TCID50 of HCoV 229E viral suspensions were added to VERO cell culture to induce the cytopathic effect. Uninfected and untreated cells were used as control and five concentrations (62.5, 125, 250, 500 & 1000 μg/mL) of Fema Sakthi™ (FS) were used to study the anti-viral activity. After incubation for 72 hours, the cell viability was observed under the inverted microscope after staining with 0.1% crystal violet. Results: Fema Sakthi™ (FS) was found to exhibit inhibition of cytopathic effect at lower concentrations (62.5, 125 and 250 μg/mL) but at higher concentrations (500 and 1000 μg/mL), the formulation itself was cytotoxic to the cells. Conclusion: This preliminary study showed that FS has antiviral activity at lower concentrations 62.5, 125 and 250 μg/mL on the VERO cells. However, further specific studies have to be carried out to confirm the anti-viral activity and clinical efficacy using other preclinical and clinical models of Human Coronavirus (HCoV) including COVID-19.
Independent financial expert members on audit committees, earnings management and the role of female directors
Authors:   University of Sfax, Tunisia, Ben Amar Anis , Sayadi Nourhen
Published: April 2022

Research Question: What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management? Motivation: A number of studies have empirically examined the impact of audit committee financial expertise on earnings management. However, the results have been mixed (Ben Amar, 2014; Zalata et al., 2018). Some studies find a negative impact, while others find no significant association (eg. Yang & Krishnan, 2005). Moreover, examining all of this work allows us to observe an ongoing debate concerning the type of expertise that is most associated with earnings management. Idea: This paper examines the impact of independent financial expert members on the audit committee on earnings management. Moreover, the presence of female financial experts on the audit committee is necessary for the effectiveness of internal control mechanisms to mitigate earnings management. Hence, the impact of female financial experts on the audit committee on earnings management is also examined. Tools: This study uses a sample of 280 French non-financial companies listed on the CAC All Tradable index for the period 2008-2018. Feasible Generalized Least Square (FGLS) regression method is used to estimate the econometric models. Findings: Based on a panel of 3080 French firm-observations from 2008 to 2018 period, a negative effect of the audit committee's financial expertise on earnings management was observed. We also find that the proportion of female independent financial experts on the audit committee is significantly associated with less earnings management. Contribution: Our findings expand the literature on the relationship between audit committee structure and earnings management and provide guidance for regulatory bodies in some countries, due to the further integration of types of expertise related to audit committee members. Thus, regulators need to intensify their efforts on the optimal characteristics of this control mechanism.
The association between Activity-Based Costing and performance: Empirical evidence from Moroccan companies
Authors:   Groupe ISCAE, Morocco, Charaf Karim , Rahmouni Ahmed Fath-Allah , Sabar Mohamed ,   LAREFAG, ENCGT, Abdelmalek Essaadi University, Tangier, Morocco
Published: April 2022

Research Question: Can the adoption of ABC have a positive impact on the performance of the company? Motivation: We have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance. We want to explore this theme by studying, in addition to financial performance, non-financial performance. Idea: This study attempts to study the impact of ABC on performance. Data: Data was gathered using a multi-item questionnaire survey on large companies. To obtain rich data, three semi-structured interviews were conducted with management controllers. In total, 62 companies responded to the questionnaire. Tools: We used two types of tests to analyze the data: the Wilcoxon and Mann-Whitney tests and the median test. Findings: The results indicate that, overall, companies that have adopted ABC have improved their performance significantly. Indeed, its adoption has a positive effect that is more important than the traditional method on the non-financial performance of companies. However, a direct relationship between ABC and financial performance has not been confirmed. Contribution: Previous studies have focused on the effect of ABC on financial performance with inconclusive results. Our contribution has been to demonstrate the positive impact of ABC on non-financial performance. We have also concluded an indirect relationship between ABC and financial performance, which happens precisely through improving non-financial performance. We also concluded the importance of the time variable in evaluating the link between ABC and performance. The expected benefits from ABC depend on time and cannot be delivered immediately and simultaneously.
Risk identification, assessment and management in the Greek public hospitals: The contribution of the board of directors and internal audit
Authors: Koutoupis Andreas G. , Koufopoulou Paraskevi N. , Antonoglou Dimitrios I. , Vozikis Athanasios P.
Published: April 2022

Research Question: Our study examines the development of a reliable internal audit plan in the Greek public hospitals, focusing on how to identify, assess and evaluate the relevant risks by the Boards of Directors. Data: We use an exceptional database drawing information from a large sample of Greek hospitals based on a structured questionnaire for the period from September 1, 2015 to March 31, 2017. Tools: As our primary source of data we conduct interviews with CAEs of Greek hospitals’, while secondary data sources come from corporate governance codes, COSO framework for ERM, Greek corporate governance laws, regulations, best practices and published articles. Findings: Taking into account the financial crisis of the last ten years in Greece as well as the pathogenesis of the healthcare system, we note the poorly organized risk management in Greek hospitals. The results show that the financial crisis had a direct impact on the way risk management of public hospitals operates. Furthermore, we observe denial of the application and implementation in the form of formal guidelines to the members of the hospitals’ Board of Directors. Contribution: Research findings can have a catalytic effect on hospital management and those who implement public policies.
Assessing the development of agro-industrial clusters in the European cluster collaboration platform network
Authors: AVARSKII Nabi D. , PRONYAEVA Lyudmila I. , FEDOTENKOVA Ol'ga A. , PAVLOVA Anna V.
Published: April 2022

Subject. This article examines the integration processes in cluster structures operating in various sectors of the economy of European countries.
Objectives. The article aims to identify the features of organizational and economic relations within cluster structures in European countries on the basis of their classification by territorial and sectoral characteristics.
Methods. For the study, we used the localization and formalization techniques, and the case study and cartographic methods.
Results. The article offers an author-developed approach to the classification of European economic clusters. This classification helps identify the regional and sectoral specifics of cluster structures, and determine the areas of their cooperation and main trends in their development.
Conclusions. Cooperation at the national and international levels contributes to the achievement of the goals of strategic development of economic clusters.
TATA KELOLA PEMERINTAHAN YANG BAIK BERDASARKAN UU NOMOR 30 TAHUN 2014 TENTANG ADMINISTRASI PEMERINTAHAN DI BIDANG PAJAK PUSAT DAN PAJAK DAERAH / GOOD GOVERNANCE BASED ON LAW NO.30 OF 2014 ON CENTRAL AND LOCAL TAX GOVERNMENT ADMINISTRATION
Authors: SUPANDI NFN
Published: April 2022

Tugas negara pada prinsipnya adalah menciptakan kesejahteraan bagi masyarakat, sehingga negara harus tampil ke depan, turut campur tangan, dan bergerak aktif dalam bidang kehidupan masyarakat. Untuk mencapai dan menciptakan masyarakat yang sejahtera tersebut, dibutuhkan biaya-biaya. Biaya-biaya tersebut diperoleh dari masyarakat berupa pemungutan pajak, baik Pajak Pusat maupun Pajak Daerah. Pemungutan pajak oleh negara kepada masyarakat tersebut dilaksanakan melalui Keputusan atau Surat Ketetapan (meliputi Surat Ketetapan Pajak Kurang Bayar, Surat Ketetapan Pajak Kurang Bayar Tambahan, Surat Ketetapan Pajak Nihil, atau Surat Ketetapan Pajak Lebih Bayar) dan Tindakan (di antaranya tindakan Penagihan Seketika dan Sekaligus, tindakan Paksa, Penyitaan, Sita, Lelang, Penentuan Harga Limit, Pembatalan Lelang, Penyanderaan). Baik Surat Ketetapan maupun Tindakan di bidang perpajakan tersebut termasuk dalam pengertian Keputusan dan/atau Tindakan sebagaimana dimaksud Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan. Oleh karena itu, Surat Ketetapan dan Tindakan Perpajakan harus memenuhi semua persyaratan dan ketentuan dalam Undang-Undang Nomor 30 Tahun 2014, mulai dari segi legalitas kewenangan, prosedur hingga substansinya, agar terwujud tata pemerintahan yang bersih dan berwibawa (good governance). Untuk itu, kemampuan dan profesionalitas Badan dan/atau  Pejabat  Perpajakan Pusat maupun Daerah harus ditingkatkan melalui peningkatan pemahaman Undang-Undang Nomor 30 Tahun 2014.The state is basically responsible to create prosperity for society, in this case, a state must come forward and actively involved in society. To achieve and create a wealthy society a state needs a funding. The funding comes from society in the form of central and local tax. A tax collection by a state to society has been implemented through a decisions or assessment letter (namely tax underpayment assessment, additional tax underpayment assessment, nil tax assessment, and tax overpayment assessment letter) and an action (namely Instant and Execution Bill action, Forced Letter, Foreclosure, Announcement of Auction, Letter of Pricing Limit Determination, Auction Cancellation, Warrant and Hostage). Either the tax decree or the action on tax was an idea as stated in Law No.30 of 2014 on Government Administration. For that reason, a tax letter and action should meet all the terms and requirements of Law No.30 of 2014, from the legality of authority, procedures, substances in order to perform a good governance. The competencies and professionality of the agency and/ or the officer of Local or Central Tax should be upgraded through the awareness enhancement on Law No. 30 of 2014.
Karakteristik Obyek Gugatan Perkara TUN yang Termasuk Pembatasan Kasasi Pasal 45A Ayat (2) Huruf C UU Mahkamah Agung (Studi Kasus Putusan-Putusan Kasasi Pasca SEMA No. 4 Tahun 2016)
Authors: Ikhsan Puan Adria
Published: April 2022

Pasal 45A Ayat (2) Huruf C Undang-Undang Nomor 5 Tahun 2004 tentang Perubahan Atas Undang-Undang Nomor 14 Tahun 1985 tentang Mahkamah Agung (UU 5/2004) mengatur komitmen Mahkamah Agung RI (MA RI) dan badan peradilan di bawahnya dalam pembatasan Kasasi. Secara normatif, ketentuan tersebut kurang jelas dan kurang tegas dalam mengklasifikasi karakteristik objek gugatan yang dikenai pembatasan kasasi tersebut. Selanjutnya, secara empiris praktik peradilan terdapat dualisme sikap berupa tegas membatasi dan ragu-ragu dalam menetapkan pembatasan tersebut. Lebih lanjut, secara filosofis, di satu sisi pengaturan ini penting guna penegakkan hukum dan di sisi lain apabila diterapkan secara tidak berkeadilan dikarenakan keragu-raguan hal ini dapat mengurangi hak masyarakat pencari keadilan terhadap keadilan proses perkara. Dalam hal ini terdapat Surat Edaran Nomor 4 Tahun 2016 (SEMA 4/2016) yang tampak mengatur lebih jelas karakteristik Pembatasan Upaya Hukum Kasasi tersebut. Namun demikian, dengan adanyapersebaran pengaturan terkait maka sulit kiranya menemukan karakteristik yang komprehensif. Situasi ini memunculkan pertanyaan hukum perihal Bagaimana karakteristik obyek gugatan perkara TUN yang termasuk pembatasan Kasasi Pasal 45A Ayat (2) Huruf C UU Mahkamah Agung? Berdasarkan penelusuran normatif dan indeksasi putusan perkara TUN (2017 - 2018, Pasca SEMA 4/2016) yang termasuk pembatasan Kasasi Pasal 45A Ayat (2) Huruf C UU Mahkamah Agung ditemukan: 1) Karakteristik umum obyek gugatan yang termasuk pembatasan Kasasi Pasal 45A Ayat (2) Huruf C UU 5/2004 berdasarkan norma dan komitmen Mahkamah Agung RI dalam hal pembatasan Kasasi tersebut, yakni perihal sumber kewenangan, materi muatan, daya berlaku dan implikasi Keputusan TUN tersebut; dan 2) Karakteristik konkrit berupa Jenis Perkara (Sub Klasifikasi), Pejabat Yang Mengeluarkan Keputusan TUN (Obyek Gugatan), Keputusan TUN (Obyek Gugatan), dan Peraturan-Peraturan Terkait Yang Mendasari Keputusan TUN. Selanjutnya saran dalampenelitian ini berkaitan dengan pembuatan pengaturan yang lebih tegas dan spesifik, sosialisasi, dan diadakannya diskusi ilmiah ataupun rapat kerja nasional terkait hal ini.
SEVERAL PROBLEMS IN FORMAL ASPECTS FOR DISPUTE SETTLEMENT REGARDING CANCELLATION OF ELECTED CANDIDATES OF MEMBERS OF THE HOUSE OF REPRESENTATIVE AND THE REGENCY/CITY/PROVINCIAL HOUSE OF REPRESENTATIVE
Authors: Bimasakti Muhammad Adiguna
Published: April 2022

Law No. 7 of 2017 concerning General Elections (General Elections Act) stipulates that the General Election Commission (KPU) has the authority to determine the elected participants in the Election of Candidates of members of the House of Representative and/or the Regency/City/Provincial House of Representative. The General Elections Act also regulates how the process of resolving disputes over the election process and disputes over election results. However, in the event of cancellation or change in the Decision regarding the elected Candidates of members of the House of Representative and/or the Regency/City/Provincial House of Representative by KPU, in the event of a dispute, General Election Act doesn't regulate the dispute resolution process. Thus, this paper tries to explain this problem. The writing method used in this research is a legal-normative approach using statutory approach and conceptual approach. The results of the study indicate that KPU has the authority to resolve disputes over the cancellation or change in the Decision regarding the elected Candidates of members of the House of Representative and/or the Regency/City/Provincial House of Representative according to Law no. 30 of 2014 concerning Government Administration, namely through administrative proceedings in the form of administrative objection even though the General Election Act doesn't regulate it, then proceed to an administrative appeal to the KPU's superior. The Administrative Court is also authorized to adjudicate the dispute as an administrative dispute as regulated in the laws and regulations related to the procedural law of the administrative court.
LEGAL OVERVIEW IN THE IMPLEMENTATION OF DWANGSOM (FORCE MONEY) IN ADMINISTRATIVE COURT
Authors: Heriyanto Bambang
Published: April 2022

The procedural law of the administrative court regulated in Law no. 5 of 1986 concerning the Administrative Court as the latest change in Law no. 51 of 2009 concerning the Second Amendment to Law no. 5 of 1986 concerning the State Administrative Court (Law on the State Administrative Court) stipulates that there is a forced effort to execute the decision of the state administrative court, one of which is in the form of forced money (dwangsom). However, the problem in its implementation is that there are no laws and regulations that regulate the procedure for imposing forced money and regarding the amount so that in practice there are still very few courts that apply forced money as an effort to force the implementation of state administrative court decisions. This paper attempts to provide an overview and solutions to these problems, including providing a comparative picture of the regulation of forced money in several countries. The writing method used is a legal-normative method, namely by using library data related to forced money in state administrative courts, and related laws and regulations.
A plane-based approach for the characterization of supraspinatus tendon tear at the footprint in MRI
Authors: Sharma Anuradha , Gehlot Kirti , Tomar Sagar , Kumar Mahesh , Kumar Nishith , Singh Dharmendra Kumar
Published: April 2022

Rotator cuff tears are a common cause of persistent shoulder pain and the supraspinatus tendon (SST) is the common culprit. The zonal demarcation of the tendon with advances in MR imaging has identified the SST footprint to be the common location of tear within the SST. Identification and characterization of such tears are important as such tears are a treatable cause of shoulder pain, thereby preventing long-term shoulder instability. This article intends to present a plane-based approach for the characterization of footprint tears of SST on MRI which will help in reporting by the practicing radiologists and radiology residents.
Recurrent HGNET-MN1 altered (astroblastoma MN1-altered) of the foramen magnum: Case report and molecular classification
Authors: Gopakumar Sricharan , McDonald Malcolm F. , Sharma Himanshu , Tatsui Claudio E. , Fuller Gregory N. , Rao Ganesh
Published: April 2022

Background:

Astroblastoma is a rare primary brain tumor of unclear origin, often occurring in young patients less than 30-years-old. It typically arises supratentorially and is diagnosed based on histological features including vascular hyalinization and perivascular pseudorosettes. Recent molecular characterization of primary CNS high-grade neuroepithelial tumors with meningioma I alteration (HGNET-MN1) found that HGNET-MN1 and tumors with morphological signatures of astroblastoma clustered together. Further analysis revealed such astroblastomas have MN1 alteration and the 2021 WHO classification of tumors of the CNS now recognizes astroblastoma MN1-altered as a new entity.

Case Description:

Here, we present the case of a 36-year-old right-handed woman with recurrent low-grade astroblastoma in the cervicomedullary junction. The patient presented with worsening motor and sensory deficits of her upper extremities, pain, ataxia, visual disturbance, and nausea. Due to extensive recurrence and neurological symptoms, the patient underwent reoperation.

Conclusion:

We review a rare case of recurrent astroblastoma in the foramen magnum in light of new relevant literature about tumor biology and prognostic significance of the new classification of astroblastoma MN1-altered.
Postoperative cerebral infarction after evacuation of traumatic epidural hematoma in children younger than two years: Single-center experience
Authors: Ali Mohammed Fathy Adel , Elbaroody Mohammad , Alsawy Mohamed F. M. , El Fiki Ahmed , El Refaee Ehab , Elshitany Hesham A.
Published: April 2022

Background:

Epidural hematoma (EDH) forms about 2–3% of all head injuries in the pediatric population. We evaluated clinical data and risk factors for postoperative infarction in children younger than 2 years presented with traumatic EDH.

Methods:

We retrospectively reviewed and analyzed the data of 28 children with traumatic EDH operated in our institute during a period of 26 months (from December 2016 to Febuary 2019).

Results:

Nineteen children were boys (68%) and nine were girls (32%), the mean age was 15 months (range from 5 to 24 months). Postoperative cerebral infarction was detected in seven cases (25%). Factors could be linked to postoperative cerebral: preoperative pediatric Glasgow Coma Scale (P = 0.036), neurological deficit on admission (P = 0.023), size of hematoma (P < 0.001), time between trauma and surgery (P = 0.004), midline shift (MLS) (P = 0.001), and basal cistern compression (P = 0.004).

Conclusion:

Traumatic EDH in young children represents a neurosurgical challenge that needs rapid surgical intervention for the best surgical outcome. Delay in the time of surgery for more than 6 h, large hematoma volume >100 ml3, MLS >10 mm, and basal cisterns compression will push the intracranial pressure to the point of decompensation and the resultant ischemic sequel occurs.
Parsonage-Turner syndrome following COVID-19 vaccination and review of the literature
Authors: Chua Melissa Ming Jie , Hayes Michael T. , Cosgrove Rees
Published: April 2022

Background:

Parsonage-Turner syndrome (PTS) is a rare brachial plexopathy characterized by self-limiting shoulder girdle and upper arm pain followed by the upper extremity weakness and sensory changes. While the etiology is not well-understood, the most common cause of PTS is thought to be postviral. There are at least nine reports, to the best of our knowledge, of PTS associated with COVID-19 infection and nine reports associated with COVID-19 vaccination.

Case Description:

Here, we present a case of PTS after COVID-19 vaccination in a 64-year-old male and a review of the current literature.

Conclusion:

PTS can occur post-COVID-19 vaccination and should be on the differential diagnosis when patient continues to experience shoulder pain and develops weakness or sensory changes in the extremity.
Brown-Sequard syndrome associated with hangman fracture after blunt trauma: A case report
Authors: Foster Michael Atticus , Gridley Daniel Gene , Lettieri Salvatore Carmine , Feiz-Erfan Iman
Published: April 2022

Background:

The association of Brown-Sequard syndrome (BSS) and hangman fracture (HF) is rarely reported.

Case Description:

We present a case of a 28-year-old female with a HF sustained after a motor vehicle accident and BSS. Diagnosis was established based on typical loass of motor function ipsilaterally and loss of pain and temperature sensation contralaterally. Furthermore, magnetic resonance imaging delineated the location of the injury to the right side of the spinal cord at cervical level 2. Near-complete neurological recovery was achieved after anterior fusion and fixation at cervical level 2–3 after 8 months of follow-up.

Conclusion:

HF from blunt trauma can be directly associated with BSS. Surgery was effective and associated with a near-complete resolution of symptoms.
The structural evolution of Mo2C and Mo2C/SiO2 under dry reforming of methane conditions: morphology and support effects
Authors: Kurlov Alexey , Dragos Stoian , Baghi Zadeh Ali , Kountoupi Evgenia , Deeva Evgeniya , Willinger Marc , Abdala Paula , Fedorov Alexey , Müller Christoph
Published: April 2022

The thermal carburization of MoO3 nanobelts (nb) and SiO2-supported MoO3 nanosheets under a 1 : 4 mixture of CH4 : H2 yields Mo2C-nb and Mo2C/SiO2. Following this process by in situ Mo K-edge X-ray absorption spectroscopy (XAS) reveals different carburization pathways for unsupported and supported MoO3. In particular, the carburization of α-MoO3-nb proceeds via MoO2, and that of MoO3/SiO2 via the formation of highly dispersed MoOx species. Both Mo2C-nb and Mo2C/SiO2 catalyze the dry reforming of methane (DRM, 800 °C, 8 bar) but their catalytic stability differs. Mo2C-nb shows a stable performance when using a CH4-rich feed (CH4 : CO2 = 4 : 2), however deactivation due to the formation of MoO2 occurs for higher CO2 concentrations (CH4 : CO2 = 4 : 3). In contrast, Mo2C/SiO2 is notably more stable than Mo2C-nb under the CH4 : CO2 = 4 : 3 feed. The influence of the morphology of Mo2C and its dispersion on silica on the structural evolution of the catalysts under DRM is further studied by in situ Mo K-edge XAS. It is found that Mo2C/SiO2 features a higher resistance to oxidation under DRM than the highly crystalline unsupported Mo2C-nb and this correlates with an improved catalytic stability. Lastly, the oxidation of Mo in both Mo2C-nb and Mo2C/SiO2 under DRM conditions in the in situ XAS experiments leads to an increased activity of the competing reverse water gas shift reaction.
Bio-based Polymers: A Mini Review
Authors: Yu Xiang
Published: April 2022

Most synthetic polymers are derived from fossil fuel resources, whose scarcity and imbalanced global distribution can affect plastics producers. Bio-based polymers, obtained from renewable biomass resources, have received wide attention in the past two decades. Bioplastics formulated using bio-based polymers are a promising sustainable alternative to oil-based plastics, and may particularly benefit countries that are heavily dependent on foreign oil. This paper provides a brief overview of the three types of bio-based polymers, discusses the strengths and limitations of each type, highlights the latest research progresses, and evaluates recent trends in related scientific publications. The annual publication volumes of most bio-based polymers analyzed share the common pattern of steady growths, followed by stabilization or declines starting from the mid-2010s. The trends may be ascribed to changes in the prices of fossil fuel-based plastics, which in turn reflect the fluctuations in crude oil prices. Without strong financial support or technological breakthroughs, the manufacture of bioplastics is still too costly to compete against oil-based materials. Aside from economic challenges, bio-based polymers often face skepticism from the public, likely a result of misconceptions. This review also aims at clarifying some of the confusions and helping raise public awareness of bio-based polymers’ importance to sustainability.
Controlled selectivity through reversible inhibition of the catalyst: Stereodivergent semihydrogenation of alkynes
Authors: Luo Jie , Liang Yaoyu , Montag Michael , Diskin-Posner Yael , Avram Liat , Milstein David
Published: April 2022

Catalytic semihydrogenation of internal alkynes using H2 is an attractive atom-economical route to various alkenes, and its stereocontrol has received widespread attention, both in homogeneous and heterogeneous catalysis. Herein, a novel strategy is introduced, whereby a poisoning catalytic thiol is employed as a reversible inhibitor of a ruthenium catalyst, resulting in the first controllable H2-based semihydrogenation of internal alkynes. Both (E)- and (Z)-alkenes were obtained efficiently and highly-selectively, under very mild conditions, using a single homogenous acridine-based ruthenium catalyst. Mechanistic studies indicate that the (Z)-alkene is the reaction intermediate leading to the (E)-alkene, and that addition of a catalytic amount of bidentate thiol impedes the Z-E isomerization step by forming stable ruthenium thiol(ate) complexes, while still allowing the main hydrogenation reaction to proceed. Thus, the absence or presence of catalytic thiol controls the stereoselectivity of this alkyne semihydrogenation, affording either the (E)-isomer as the final product, or halting the reaction at the (Z)-intermediate. The developed system, which is also applied to the controllable isomerization of a terminal alkene, demonstrates how selective metal catalysis can be achieved by reversible inhibition of the catalyst with a simple auxiliary additive.