bluuebunny/crossref_metadata_2025 huggingface dataset:
Fiscalidad del ejercicio anticipado de la opción de compra en un arrendamiento financiero
Authors: Martín Barahona Fernando
Published: February 2023

Para que el mecanismo de la deducción juegue en el ámbito empresarial, la exención en el Impuesto sobre el Valor Añadido (IVA) no se aplica a las entregas de inmuebles realizadas en el ejercicio de una opción de compra inherente a un contrato de arrendamiento financiero. Estas transacciones están sujetas al IVA, al realizarse en el ámbito empresarial. Sin embargo, la cuestión se centra en analizar si en este tipo de operaciones, cuando se ejercita de forma anticipada la opción de compra, resulta aplicable uno de los supuestos de excepción a la exención en IVA, ya que lo contrario determina que la entrega del inmueble deba tributar en el Impuesto sobre Transmisiones Patrimoniales Onerosas (TPO). Este impuesto, que es gestionado por las comunidades autónomas, no es deducible.
A tal efecto, el pasado día 14 de julio de 2010, el Tribunal Supremo emitió sentencia (recurso 5415/2005) en la que resuelve la sujeción y no exención en el IVA del ejercicio anticipado de la opción de compra en un contrato de arrendamiento financiero sobre inmuebles, no debiendo tributar en TPO. El Tribunal considera que la opción de compra, aun ejercitada de forma anticipada, sigue siendo inherente al leasing pues lo que se acuerda es modificar el plazo del contrato y darlo por extinguido al ejercitar la opción de compra, no constituyendo tal forma de actuar una nueva transmisión o compraventa desligada, independiente o diferente al contrato del arrendamiento financiero. Toda esta fundamentación con base en la inexistencia a efectos del IVA de un plazo legal de duración mínima del leasing.
Esta decisión confirma la posición adoptada por varios Tribunales Superiores de Justicia (Madrid y Cataluña, por ejemplo), pero provoca un conflicto con la Administración Tributaria, que considera que sólo cuando el ejercicio de la opción de compra se realiza al final del contrato de arrendamiento, el ejercicio es inherente al mismo, lo que determina que sólo así resulte aplicable la excepción a la exención en el IVA.
El régimen de grupos de entidades en el IVA y su aplicación a las fundaciones
Authors: Franch Fluxa Juan
Published: February 2023

Este artículo tiene como punto de partida la doctrina administrativa sobre la aplicación del régimen especial del grupo de entidades previsto en el IVA. Concretamente las consultas estudiadas analizan supuestos en los que existen fundaciones que forman parte del grupo. El comentario se centra en la definición del grupo y su configuración, reflexionando, fundamentalmente, sobre la integración de las fundaciones y el ámbito de aplicación subjetivo del citado régimen.
El plazo de las actuaciones inspectoras
Authors: Wert Ortega Miguel
Published: February 2023

El plazo de duración de las actuaciones inspectoras, implantado en nuestro ordenamiento a raíz de la Ley 1/1998, de Derechos y Garantías de los Contribuyentes, se ha convertido en una de las cuestiones más discutidas del procedimiento inspector, hasta el punto de que la superación de dicho plazo representa uno de los motivos más frecuentes de estimación de los recursos ante los tribunales contra las liquidaciones inspectoras. En el trabajo se examinan las distintas cuestiones que suscita la aplicación de este plazo a la luz de los comentarios doctrinales y, sobre todo, de las decisiones de los tribunales, numerosas y en muchos casos críticas con el desarrollo reglamentario y la forma de proceder de la Administración. Entre estas cuestiones destacan las que han causado las principales discrepancias entre la Administración y los tribunales: la forma de entender producidas las dilaciones e interrupciones justificadas que se excluyen del cómputo del plazo y las causas que posibilitan la ampliación del plazo a otros 12 meses. Como conclusión de este artículo se resaltan los problemas e incertidumbres aún pendientes de resolver y se proponen cambios y mejoras en su regulación.
La base imponible de los parques eólicos en el Impuesto sobre Construcciones, Instalaciones y Obras
Authors: García de Pablos Jesús Félix
Published: February 2023

La base imponible de los parques eólicos en el Impuesto municipal sobre Construcciones, Instalaciones y Obras, ha sido una cuestión controvertida a nivel jurisprudencial y doctrinal. Concretamente, la inclusión o no en dicha base imponible del coste de la maquinaria y equipos incorporados, lo cual afecta extraordinariamente a la fiscalidad de ese tipo de instalaciones. Cuestión que ha sido resuelta en la Sentencia del Tribunal Supremo de 14 de mayo de 2010, en sentido favorable a dicha inclusión, lo que incrementará la tributación de las energías renovables.
Legalidad y proporcionalidad de las sanciones tributarias
Authors: Delgado Sancho Carlos David
Published: February 2023

El artículo 178 de la Ley General Tributaria enumera los principios del Derecho tributario sancionador, entre ellos, los de legalidad y proporcionalidad. Dichos principios se aplican de forma diferente al resto de normas jurídicas, pues tan solo son susceptibles de un cumplimiento gradual. El diseño del actual régimen de infracciones y sanciones tributarias conlleva que el principio de proporcionalidad haya sido subsumido por el de legalidad, al haber desaparecido los límites, máximo y mínimo, para aplicar los criterios de graduación de las sanciones tributarias. Cuando la aplicación del citado régimen legal conduzca a una sanción desproporcionada, entra en juego el principio de proporcionalidad que será considerado como un posterius.
Método de integración global (II)
Authors: Dorado Guerrero Francisco Javier
Published: February 2023

El objetivo de este artículo es la introducción al método de integración global, aplicado para consolidar las sociedades integrantes de un grupo.
El documento describe las fases anteriores a la consolidación, es decir, la manera en que las distintas sociedades del grupo deben ajustar sus cuentas individuales para hacerlas uniformes entre ellas y ser incluidas en el proceso de consolidación.
Adicionalmente, se estudia el método de adquisición y su aplicación, considerando la determinación de la fecha de adquisición, la identificación de la sociedad adquirente, la determinación del coste de la combinación de negocios y el valor por el que se deben reconocer los activos identificables adquiridos y los pasivos adquiridos de la sociedad adquirida.
Por otra parte, se examina el caso de la combinación de negocios por etapas, así como la forma de cálculo del fondo de comercio o la diferencia negativa de consolidación.
Por último, se establece el tratamiento de los socios externos y su reflejo contable en las cuentas anuales consolidadas.
Novedades en el Impuesto sobre el Valor Añadido
Authors: Longás Lafuente Antonio
Published: February 2023

En el presente artículo el autor analiza las principales novedades que se han producido en el Impuesto sobre el Valor Añadido, como consecuencia de los cambios introducidos por diferentes normas aprobadas a finales del año 2010 (Ley 39/2010, de 22 de diciembre, y RD 1789/2010, de 30 de diciembre), consecuencia esencialmente de la adaptación del Derecho interno al comunitario. Con el objetivo de lograr una mejor comprensión de las novedades se sigue la estructura de la ley reguladora del impuesto, completando la exposición con diversos ejemplos.
Incidencia en el Impuesto sobre Sociedades de las normas para la formulación de las cuentas anuales consolidadas y la reforma del Plan General de Contabilidad
Authors: Sanz Gadea Eduardo
Published: February 2023

La presente colaboración pretende esbozar las consecuencias fiscales más relevantes de la reforma contable llevada a efecto por el Real Decreto 1159/2011, de 17 de septiembre.
La estrecha relación entre el Impuesto sobre Sociedades y el Derecho Contable se pone de relieve una vez más. Esta vez en un campo tan delicado como el de las combinaciones de negocios.
El artículo se divide en tres materias: combinaciones de negocios de carácter general, combinaciones de negocios entre partes vinculadas y cuentas consolidadas.
El contenido del mismo es eminentemente fiscal. Respecto de la regulación contable el lector podrá encontrar en las páginas de esta revista valiosos comentarios.
El orden contencioso-administrativo sucumbe ante la doctrina del orden jurisdiccional social sobre vinculación entre empresas
Authors: Pedrosa Nuño M.ª Ángeles
Published: February 2023

El Tribunal Supremo, en un supuesto muy concreto –exención en el IRPF de la indemnización por despido percibida por trabajadores recontratados por su empresa, o por otras vinculadas– ignora el concepto de vinculación de empresas contenido en las normas tributarias y acepta el concepto de «empresa única» acuñado en el orden jurisdiccional social.
La normalización contable de las PYME: la NIIF para las PYME versus el Plan General de Contabilidad para estas entidades
Authors: Vilardell Riera Inmaculada
Published: February 2023

En julio de 2009, el IASB emitió una norma contable específica e independiente para las pequeñas y medianas entidades (NIIF para las PYME) acorde con las actividades que desarrollan y con las necesidades de los usuarios de su información financiera. En este trabajo efectuamos un análisis de las aportaciones contables que las novedades introducidas por esta norma comportan en relación con las NIIF generales, así como una comparación con el PGC para las PYME español publicado con anterioridad, poniendo de manifiesto las razones que explican las diferencias observadas entre los diferentes textos y sus implicaciones contables.
La voluntad del IASB ha sido publicar una norma con propósito de información general de las PYME, en la cual las necesidades de los usuarios de los estados financieros fueran primordiales. Podemos afirmar que en la redacción de la norma ha prevaleciado un «enfoque hacia el usuario» mientras que en el PGCPYME se ha dado una mayor prioridad a facilitar los aspectos operativos de la entidad, eliminado las operaciones que presentan mayor complejidad, restringiendo el uso del valor razonable y simplificando los requisitos de información a revelar. Este «enfoque hacia la entidad» junto con las diferencias en la definición de las características cualitativas y, esencialmente, de los objetivos de la información financiera de las entidades que tienen la facultad de aplicar el Plan para las PYME son los elementos clave que justifican la falta de similitud entre los dos textos.
La valoración de las existencias, su deterioro y la provisión por operaciones comerciales. Valoración en el nuevo PGC
Authors: Villarroya Lequericaonandia María Begoña
Published: February 2023

El presente trabajo analiza la problemática contable derivada de la valoración de las existencias, con especial referencia a la resolución del ICAC aprobada en el año 2000 fundamentalmente a la parte de su contenido que ya no resultaría de aplicación al ser contrario a la nueva regulación contable.
Además de lo anterior, se incide en la valoración y distinción entre las pérdidas que deben ser reflejo del deterioro de su valor, de las que motivan el nacimiento de provisiones de tráfico, en concreto, se estudia la relación entre una y otra en el caso particular de que las existencias o la prestación de un servicio hubiesen sido objeto de un contrato firme.
Manajemen Program Komisi Pelayanan Anak dalam Pembentukan Spiritualitas Anak Sekolah Minggu
Authors: Polak Nancy Eva
Published: February 2023

The purpose of this study was to analyze the Children Service Comission (CSC) management of Sunday School kids building spirituality at GMIM Elim Papakelan. Data were collected through observation, interviews and literature study. From the results of the data analysis, the researchers found that: (1) parents play an important role in the formation of the spirituality of Sunday school children. (2) parents act as primary teachers to teach about Christ and His teachings to children. (3) the role of parents to be an example and role model for children. (4) Lazy and negligent parents appear in their behavior that does not play an active role in the formation of children's spirituality, which becomes an obstacle in the formation of children's spirituality. (5) in everyday life parents have not been a good example to be imitated by children. (6) lack of time with children for working parents. (7) teaching and reminding parents through church sermons and special visits is the pastor's effort to play a role in the formation of children's spirituality. (8) the efforts of Sunday school teachers to hold creative programs to attract children to participate in Sunday school activities and include parents in them. (9) parents try to improve themselves in order to be a good example for children. (10) maximize time with children.
Hidup dalam Kasih Karunia Allah: Masa Lalu versus Masa Sekarang (Efesus 2:1-10)
Authors: Sihombing Warseto Freddy , Berutu Icca , Gaol Ester Novita Lumban , Hulu Betty Putri Irene
Published: February 2023

In this article, Paul explains and summarizes the general condition of mankind, the goodness of God, and the nature of salvation that God has provided for sinners (lost) through Jesus Christ. Through the hermeneutical-analysis method, the author explains the truth about the existence of humans who have died because of sin and cannot do anything so that God's grace is needed to bring the dead humans to life. This is a picture of life outside of Christ (past) and life in Christ (present).
Između dva sistema obrazovanja, dva sistema sudstva i dvije imperije: Osmanski sudija i kandidat za reisul-ulemu u Bosni i Hercegovini 1913. godine Džafer Ilhami-beg Kulenović i njegova idžazetnama
Authors: Mujić Munir
Published: February 2023

U ovome radu predstavljen je životopis, obrazovni put i napredovanje u sudskoj hijerarhiji Džafera Ilhami-bega Kulenovića (r. 1867) iz Bosanskog Petrovca, Bosna i Hercegovina. On je 1895. godine završio Pravni fakultet (Mekteb-i Hukuk) u Istanbulu i iste godine dobio u Istanbulu idžazetnamu iz tradicionalnih islamskih znanosti od dersiama (muderisa) Saliha Hilmija Zeničanina, te službovao kao sudija i tužilac u građanskim sudovima (nizamiye mahkemeleri) u Osmanskom Carstvu. Kratko je bio ministar policije u kabinetu velikog vezira Kamil-paše. Napredovao je do predsjednika Kasacionog suda (Mahkeme-i Temyiz) u Istanbulu, a bio je kandidat na izborima za reisul-ulemu u Bosni i Hercegovini 1913. godine. U radu se, u okviru šireg historijskog, društvenog i kulturnog konteksta, obrazlaže karakter idžazetname koju je Kulenović dobio, način njena stjecanja, ispituje se zašto se Kulenović odlučio za ovu vrstu „dvojnog” obrazovanja, te kakvu ulogu je idžazetnama mogla imati u Kulenovićevom profesionalnom napredovanju u osmanskoj sudskoj hijerarhiji i u njegovom predlaganju za reisul-ulemu u Bosni i Hercegovini. Rad sadrži i integralni prijevod teksta ove Kulenovićeve idžazetname.
O vjerodostojnosti narodnog predanja o sarajevskom šejhu Ajni-dedeu
Authors: Zahirović Nedim
Published: February 2023

Narodno usmeno predanje je smrt dvaju sarajevskih derviša, Ajni-dedea i Šemsi-dedea, smještalo u 866. hidžretsku, odnosno 1461/62. godinu. Na osnovu navoda iz djela Silsiletü ʼl-muḳarrebīn ve menāḳıbu ʼl-mütteḳīn beogradskog muftije Muniri-efendije može se utvrditi da je Ajni-dede umro cijelo stoljeće kasnije, između 1563. i 1565. godine. Ajni-dede bavio se u svojoj mladosti krojačkim zanatom. Iz Sarajeva otišao je u Istanbul i usavršavao se u tesavufu kod derviškog šejha Erdebili Sinan-efendije. Tokom boravka u Istanbulu imao je priliku doći u blizinu velikog vezira Ibrahim-paše. Nakon povratka u Sarajevo vjerojatno je bio šejh Gazijske tekije. Drugi derviš kojeg spominje narodna predaja, Šemsi-dede, najvjerovatnije nije ni postojao.
Tragom stare fotografije - Muderis i učenici medrese u Cazinu 1905. godine
Authors: Duranović Elvir
Published: February 2023

Povod za pisanje rada je fotografija Cazinske medrese iz 1905. godine češkog fotografa Rudolfa Bruner-Dvořáka na kojoj su predstavljeni njen tadašnji muderis Sejfulah-ef. Proho i učenici. Autor na početku rada govori o osnivanju i radu Cazinske medrese krajem XIX i početkom XX stoljeća, obogativši do sada poznate podatke s novim iz arhiva Gazi Husrev-begove biblioteke. Arhivski materijali pružaju uvid u obrazovni proces u ovoj medresi, predmete koji su se po godinama izučavali, životopise muderisa, ali i jasniju sliku o oscilaciji u broju učenika medrese izazvanu ratnim i poratnim prilikama, što je dovelo do prestanka rada Medrese 1920. godine. U nastavku rada autor se fokusira na dva ključna segmenta s fotografije: muderisa i učenike Medrese 1905. godine. Budući da je o muderisu Sejfulah-ef. Prohi i njegovim djelima na bosanskom jeziku objavljeno prilično građe, autor se fokusirao na njegov rad u Cazinskoj medresi i utjecaj koji je imao na islamske prosvjetne prilike u Bosanskoj krajini početkom XX stoljeća. Na osnovu arhiva Cazinske medrese koji se čuva u Gazi Husrev-begovoj biblioteci i objavljene građe u bosanskohercegovačkoj islamistici, autor je na kraju rada predstavio učenike s Bruner-Dvořákove fotografije iz 1905. godine, ponudivši njihova imena, prezimena i osnovne biografije učenika.
Detection of aerosol and cloud features for the EarthCARE lidar ATLID: the A-FM product
Authors: van Zadelhoff Gerd-Jan , Donovan David P. , Wang Ping
Published: February 2023

Abstract. The EarthCARE satellite mission’s objective is to retrieve profiles of the aerosol and water cloud physical properties using the combination of cloud-profiling radar (CPR), high spectral resolution UV lidar (ATLID), and passive multi-spectral spectral imager (MSI) data. Based on synergistic retrievals using data from these instruments, the 3D atmospheric cloud/aerosol state is estimated, which then are used to forward modelled radiative properties, which may then be compared to co-incident broad band radiometer (BBR) measurements. A high spectral resolution lidar enables the independent retrieval of extinction and backscatter but, being space-based, suffers from relatively high signal-to-noise levels. The ATLID FeatureMask (A-FM) product provides a probability mask for the existence of atmospheric features within the lidar profiles. Next to this, it also identifies those regions where the lidar beam has been fully attenuated and when the surface has impacted the measured lidar backscatter signals. From the pixels assigned as clear sky with no features present above, the clear sky averaged profiles for the three ATLID channels, the co-polar Mie channel, the total cross channel and the co-polar Rayleigh channel, are created. These ‘feature-free’ or ‘clear-sky’ profiles are useful for e.g. the quality of the ATLID l1 attenuated backscatters. The scientific goals of the A-FM product is to guide smoothing strategies within the ATLID profile retrieval algorithm which is one step further in the EarthCARE L2 processing chain. As a secondary product a frame-by-frame evaluation of the ATLID L1b cross talk calibration can be preformed by comparing the retrieved clear sky profiles to the expected channel profiles. The A-FM algorithm has been evaluated thoroughly using the synthetic test scenes. The A-FM product has been applied to both synthetic data from the EarthCARE end-to-end simulator (ECSIM) ass well as ALADIN L1 data from the Aeolus wind-lidar mission. Comparisons against the ECSIM model truth indicate A-FM has a percentage correctness > 0.9 and is capable of reliably detecting aerosol and cloud regions with extinctions > 1E-5 m−1.
Massively parallel modeling and inversion of electrical resistivity tomography data using PFLOTRAN
Authors: Jaysaval Piyoosh , Hammond Glenn E. , Johnson Timothy C.
Published: February 2023

Abstract. Electrical resistivity tomography (ERT) is a broadly accepted geophysical method for subsurface investigations. Interpretation of field ERT data usually requires the application of computationally intensive forward modeling and inversion algorithms. For large-scale ERT data, the efficiency of these algorithms depends on the robustness, accuracy, and scalability on high-performance computing resources. In this regard, we present a robust and highly scalable implementation of forward modeling and inversion algorithms for ERT data. The implementation is publicly available and developed within the framework of PFLOTRAN, an open-source, state-of-the-art massively parallel subsurface flow and transport simulation code. The forward modeling is based on a finite-volume discretization of the governing differential equations, and the inversion uses a Gauss–Newton optimization scheme. To evaluate the accuracy of the forward modeling, two examples are first presented by considering layered (1D) and 3D earth conductivity models. The computed numerical results show good agreement with the analytical solutions for the layered earth model and results from a well-established code for the 3D model. Inversion of ERT data, simulated for a 3D model, is then performed to demonstrate the inversion capability by recovering the conductivity of the model. To demonstrate the parallel performance of PFLOTRAN's ERT process model and inversion capabilities, large-scale scalability tests are performed by using up to 131 072 processes on a leadership class supercomputer. These tests are performed for the two most computationally intensive steps of the ERT inversion: forward modeling and Jacobian computation. For the forward modeling, we consider models with up to 122 ×106 degrees of freedom (DOFs) in the resulting system of linear equations and demonstrate that the code exhibits almost linear scalability on up to 10 000 DOFs per process. On the other hand, the code shows superlinear scalability for the Jacobian computation, mainly because all computations are fairly evenly distributed over each process with no parallel communication.
REDUCTION OF MEAN SEA LEVEL DEPTH BASED ON TIDE GAUGE DISTANCE-DEPENDENT AT SUNGAI DINDING, LUMUT
Authors: Ismail N. A. S. , Din A. H. M. , Hamden M. H. , Zulkifli N. A. , Idris K. M.
Published: February 2023

Abstract. Tidal correction is vital in shipborne bathymetric survey. This research uses two different tide gauge stations as tidal corrections to reduce the sounding depth. The tide corrections used are from the tidal observation at the survey site and the nearest tide gauge established by the Department of Survey and Mapping Malaysia (DSMM). The issue that may affect the results is the distance between the tide station used for corrections and the survey site. Are the results obtained by these two distinct tide corrections comparable? And if not, what are the cause for any discrepancies in the results? Thus, this research aims to assess the reduction of Mean Sea Level (MSL) depth using the bathymetric survey data at Sungai Dinding, Lumut relative to two different tide gauge with different distance to the survey site. The two distinct tidal corrections are observed and analysed separately. The tidal data are processed using HYDROpro software, followed by the analysis of the bathymetric plan and the computation of Root Mean Square Deviation (RMSD). The results of different tide corrections are then compared. Furthermore, the reliability of bathymetry data relative to two tide gauges at different distances is also evaluated. For various reasons, the tidal corrections shed new light on the accuracy of depth reduction in the Sungai Dinding area. Besides, using two different tide gauges: on-site tide gauge observation and the nearest DSMM tide gauge (Lumut), provide an insight into the reliability of bathymetry data by comparing the depth derived relative to two different tide gauges at different distances from the survey site. The findings are instructive for future depth reduction, as they will allow for more practical application of the tide corrections. Optimistically, this study will raise awareness of the importance of tide station location in the bathymetry survey area.
CRHyME (Climatic Rainfall Hydrogeological Model Experiment): a new model for geo-hydrological hazard assessment at the basin scale
Authors: Abbate Andrea , Mancusi Leonardo , Frigerio Antonella , Papini Monica , Longoni Laura
Published: February 2023

Abstract. This work presents the new model called CRHyME (Climatic Rainfall Hydrogeological Modelling Experiment), a tool for the geo-hydrological hazard evaluation. CRHyME is a physically based and spatially distributed model written in Python language and represents an extension of the classic hydrological models that simulate inflows-outflows at the basin scale. A series of routines have been integrated to describe the phenomena of geo-hydrological instabilities such as the 10 triggering of shallow landslides as well as debris flows, catchment erosion, and sediment transport into the river. These phenomena are generally decoupled with respect to the continuous hydrological simulation while in CRHyME they are quantitatively and simultaneously evaluated through a multi-hazard approach. CRHyME has been tested on some case studies located in Italian basins. Valtellina and Emilia's areas were considered for the calibration and validation procedures of the model thanks also to the availability of literature data concerning past occurred 15 geo-hydrological instability phenomena. Calibration and validation of the model conducted on presented case studies have been assessed through some hydrological indexes such as NSE (Nash–Sutcliffe Efficiency) and RMSE (Root Mean Square Error) while for landslide phenomena the ROC (Receiver Operating Characteristic) methodology was applied. CHRyME has been able to: 1) reconstruct the surface runoff at the reference hydrometric stations located at the outlets of the basins, 2) estimate the solid transport at some hydropower reservoirs compared to the reference data, and 3) evaluate the triggering of 20 shallow landslides and debris flows compared to those recorded in the literature. The ranking has shown a rather good performance of the model in terms of numerical conservativity of water and solid balances, revealing suitable not only for back-analysis studies but also as an efficient tool for Civil Protection multi-hazard assessment.
Բողոքի իլոկուտիվ գործառույթները հայերեն համացանցային խոսույթում/Illocutionary Functions of Complaint in Armenian Internet Discourse
Authors: Avetisyan Anna
Published: February 2023

The purpose of the article is to study the speech act of complaint and its linguistic means in the Armenian Internet discourse. In the research, not only is comprehensive analysis of speech acts carried out but also classifications of those speech acts are set forth.
The topicality of this research is determined by the large number of complaints available on the Internet, which play a crucial role in our everyday life.
Դավադրության միֆը հայկական քաղաքական դաշտում (Արցախյան հակամարտության օրինակով)/Myth about conspiracy in armenian political sector (by the example
of the Artsakh conflict)
Authors: Martirosyan Liana
Published: February 2023

The purpose of this article is to use the example of the Karabakh conflict to reveal
the essence of the conspiracy myth and its influence in political elections.
The task of the work is to identify manipulative technologies and tools that are used
to achieve power.
The work was written using the methods of historical analysis and comparison of
facts․
Summing up this article, we can argue that the conspiracy myth is a tool that, by influencing the public consciousness, traps them in an information trap, controls social
behavior and pushes them to certain actions. These myths are used in politics as a form
of communication between society and a political subject.
Ադրբեջանի պատմության շարադրման հայեցակարգը (ըստ ադրբեջանական դպրոցական
դասագրքերի)/The Concept of the History of Azerbaijan (According to School Textbooks)
Authors: Yeghiazaryan Arman , Hovhannisyan Ara , Chiroyan Armine
Published: February 2023

The purpose of the article is to present the concept of the history of Azerbaijan on the basis of a critical analysis of Azerbaijani school history textbooks. The task was set to identify the main approaches of Azerbaijani authors to the issues of the "historical territory
of Azerbaijanis", their origin and formation, as well as claims to the territory of neighboring
peoples.
The work uses the historical-critical method. As part of the latter, an attempt was made to identify the consistent distortion of information from historical sources in Azerbaijani textbooks, and its motives, while highlighting both the true meaning of the mentioned information and presenting new information demonstrating the falsifications of
Azerbaijani authors.
Արցախում զինծառայողների կողմից կատարված հանցանքների դեպքում ՀՀ և ԱՀ քրեական դատավարության օրենսգրքերի փոխգործակցությունը/The Cooperation Between Criminal Codes of the Republic of Armenia and Republic of Artsakh in Cases of Crimes Servicemen Commit in Artsakh
Authors: Smbatyan Karapet
Published: February 2023

The task of the work is to present in as much detail as possible the legal deadlocks that arise in the case of crimes committed by military personnel, to show the negative consequences arising from them in situations of initiation of a criminal case by the relevant authorities of the Republic of Artsakh, involvement of the accused, investigative actions, selection of preventive measures and transfer of the criminal case to the competent authorities of the Republic of Armenia.
The work is written on the basis of presentation of current issues and legal comparative analysis.
Լեզվի հարցը միջազգային բանակցություններում/Language Issue in International Negotiations
Authors: Petrosyan Varduhi
Published: February 2023

This article discusses the status of international language and the issue of having a
language of permanent international language at international negotiations.
No single language has ever been explicitly recognized as an international language. In essence, the issue of using a particular language has been practically resolved by the consent of the parties.
The use of French in international negotiations was also related to military-political,
socio-economic and linguistic-cultural factors of the period rather than with its military
victories.
Thus, we can conclude that no language has ever existed and can not have a permanent resident of the international language and its use by the negotiating parties will always be based on the above-mentioned factors.
A Comparative Study: Similarities and Differences between Indonesia’s Curriculum and Philippine’s Curriculum
Authors: Nasir Agus , Yawan Hendri , Saifullah Saifullah
Published: February 2023

The school curriculum of Indonesia has changed three times over the same period since 2004. Meanwhile the new curiculum of Philippine was changed in 2012.  This study attempted to compare Indonesia 2013 curriculum (K13) with Philippine curriculum K to 12 (K12) regarding their development and enacment while also uncovering the embedded cultural values and influences on both curricula. The discussion also tried to investigate how the two curricula have impacted different stakeholders involved.  This research was conducted by reviewing the collated official curriculum documents published by education ministry of the two countries and  analysing facts and issues emerged from related studies and articles. The study reveals that the similarity of both curricula reforms lies at the fact that both curricula are deliberately reformed in response to the actual needs of society in each country. Meanwhile, the difference might be seen from the lens of curricula purposes in which K13 was designed to strengthen social and religious values while K-12 was focused on the development of knowledge and skills. The findings suggest that Indonesian curriculum needs to be made more practical instead of being too philosophical while gradual and continuous evaluation in necessary aspects is more recommended than total reforms which tend to result in longer adaptation and transition process.
The Impact Of Profitability, Asset Structure, and Firm Size On Debt Policy On Property and Real Estate Companies Listed On The Indonesia Stock Exchange (IDX) For The 2015 – 2020 Period
Authors: Putri Sophie Hestia , Buchdadi Agung Dharmawan , Kurnianti Destria
Published: February 2023

This study aims to empirically examine the effect of profitability, asset structure, and firm size on debt policy in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015 – 2020 period. The independent variables used in this study consist of profitability using return on assets (ROA), asset structure are proxied by the value ot total assets divided by fixed assets, and and company size is proxied by the value of Ln of total assets. The dependent variable used is debt policy. The data used as samples in this study are financial reports and annual reports of property and real estate companies listed on the Indonesia Stock Exchange for the period 2015–2020. The sampling method used in this study is a purposive sampling technique with 39 companies that meet the criteria used as samples. study. This research uses panel data regression analysis model. The model used in this study is the random effect model (REM). The results of this study indicate that profitability has a negative and significant effect on debt policy. Asset structure has a positive and insignificant effect on debt policy. Meanwhile, firm size has a positive and significant effect on debt policy.
Identification of Species Composition of Harmful Entomofauna in Seed Storehouses of Some Field Crops
Authors: Ter-Grigoryan A.J. , Manvelyan A.A. , Ghazaryan M.H.
Published: February 2023

In 2018-2019, 8 species of pests were registered in the warehouses of seeds of different crops, which were located in the cities of Yerevan, Abovyan and Masis, (Sitophilus granaries L., Trogoderma granarium Ev., Tenebrioides mauritanicus L., Sitophilus oryzae L., Rhyzopertha dominica F., Acanthoscelides obtectus Say., Callosobruchus maculatus Fabr., Sitophilus oryzae L., Bruchophagus roddi Guss). In all three warehouses, wheat and barley were the most infected with pests, while sainfoin was not damaged in any of the warehouses.
Georgi Bonchev’s paper “Contribution to the springs in Bulgaria”, 1939, and its significance for hydrogeology in Bulgaria
Authors: Mihaylova Boyka
Published: February 2023

In 1939, one of the first summarizing works of the famous Bulgarian geologist Georgi Bonchev “Contribution to the springs in Bulgaria” related to groundwater in the country was published. In his field research, the author visited and described about 60 natural springs or groups of springs with temperatures from 20 °C to over 75 °C, attached to different tectonic zones, over 40 lukewarm and cold springs with mineralized waters and about 290 karst and other cold springs. This article is also relevant for modern hydrogeology. The presented general picture of the locations of the springs, the discharge and qualities of the waters from the natural springs before 1939 allows making comparisons of the occurred changes due to natural and anthropogenic factors.
Evaluation of in vitro Antioxidant Properties of Methanol Extract and Fractions of Cola rostrata (K. Schum) Leaves
Authors: Asogwa Felix Keneolisa , Okolo Kenneth Obinna , Ibeabuchi Jude Ali , Ugwu Celestine Obiora , Okorie Augustine Nkemakolam
Published: February 2023

Background and Purpose: Medicinal plants are used for the treatment of diseases because of the presence of therapeutic phytochemical constituents. Antioxidants play important roles in preventing and mitigating diseases. The plant Cola rostrata K. Schum (Sterculiaceae) is used in traditional medicine for pain relief, diabetes, erectile dysfunction, dental hygiene, and other conditions. The objective was to evaluate the total phenolic content and in vitro antioxidant properties of C. rostrata leaf extract and fractions.

Methods: The dried and pulverized leaves of the plant were soaked in methanol for 72 h for extraction. Fractionation of the methanol extract was done using n-hexane, ethyl acetate, and methanol in a column. The extract and fractions were screened for phytochemical constituents. The total phenolic content was determined using the Folin-Ciocalteu assay. In vitro antioxidant properties were evaluated using the 2,2-diphenyl-1-picyhydrazyl (DPPH), ferric reducing antioxidant power (FRAP), and hydroxyl radical scavenging assay against ascorbic acid (standard).

Results: The phytochemical screening revealed the presence of alkaloids and flavonoids among others. The total phenolic content was higher in the extract (1.34 mg/g GAE) compared to the fractions. In the DPPH assay, the n-hexane fraction had lower IC50 (0.93 µg/mL) than the standard (3.44 µg/mL). In the FRAP assay, the ethyl acetate fraction had EC50 of 0.71 µg/mL which was lower than that of the standard (1.34 µg/mL). In the hydroxyl radical scavenging assay, the n-hexane had lower IC50 (0.37 µg/mL) than the standard (1.45µg/mL).

Conclusion: The findings suggest that the leaves of C. rostrata have potential antioxidant properties which may be due to the high phenolic content.
Microbots y nanobots para el tratamiento de tumores cancerígenos
Authors: Clavijo Cruz Luz Camila , Fernandez Rodriguez Camila
Published: February 2023

El uso de nano y microbots como tratamiento para tumores cancerígenos, tuvo avances acelerados durante los últimos años, debido a esto se consideró pertinente realizar esta revisión documental. Se llevó a cabo una búsqueda exhaustiva del avance de su aplicación actual, su funcionamiento y las ventajas y desventajas de su utilización. Varios modelos nano y microbots están inspirados en bacterias y otros organismos vivos, por sus propiedades en el tratamiento del cáncer. Por su parte, las nanomedicinas tienen ventajas en comparación con la administración convencional de fármacos, la combinación de estos conceptos da como resultado, un tratamiento de tumores cancerígenos más efectivo. Actualmente los desafíos a los que se enfrentan los nano y microbots son: sobrevivir, por ejemplo, al sistema inmunológico; localizar al tumor y ser ubicados por operadores humanos, realizar la operación específica de liberación de fármacos y ser eliminados del cuerpo una vez completada su misión. En la evolución de los micro y nanobots, cada vez existen modelos más eficientes y esto puede traducirse en grandes beneficios, siendo el principal la reducción de efectos secundarios, debido al sistema de liberación precisa del fármaco.
Course - Awareness Workshop on Climate Change: Expected learning results that each participant must acquire.
Authors: Pérez Canencio José Gabriel , Ojeda Solarte Mary Luz , Chicaiza Burbano Diego Fernando , Ruiz Terán Cristian Andrés , Ocampo López Alejandro
Published: February 2023

En algunas universidades del mundo se están impartiendo cátedras de cuidado del medio ambiente con especial interés en los temas de manejo de residuos sólidos y cuidado de los recursos naturales, sin embargo, hace falta complementar estas temáticas con acciones que los seres humanos podemos realizar para disminuir emisiones de gases efecto invernadero mediante las buenas prácticas tecnológicas verdes consideradas en el Green It. Este fundamento especial lo ha tratado la ciencia como un valioso aporte para el cuidado del ambiente.

En una Universidad Colombiana se ha empezado ha impartir la cátedra de Sensibilización frente al Cambio Climático con énfasis en las buenas prácticas tecnológicas verdes Green It y la eficiencia energética. Por ser un curso académico, se hace importante definir los resultados de aprendizaje esperados por quienes tomen este estudio, precisamente, este es el tema que se aborda en el presente texto al igual que la rúbrica para la evaluación de la asimilación de conocimiento.
Awareness Workshop on climate change: Implementation at the EAM University in Colombia
Authors: Pérez Canencio José Gabriel , Ojeda Solarte Mary Luz , Mondragón Valencia Fabián Andrés , Álvarez Gutierrez Natalia , Caicedo Arias Erika Johanna
Published: February 2023

En los procesos de apropiación social del conocimiento que viene impulsando el grupo de investigación Giga3ed perteneciente a la facultad de Ingeniería de la Unidad Central del Valle del Cauca -UCEVA, los profesores líderes del proyecto de Sensibilización Frente al Cambio Climático, han implementado un nuevo Taller en la Universidad EAM con el propósito de motivar a personas y a comunidades a cuidar el medio ambiente, a proteger la biodiversidad y la sostenibilidad ambiental con acciones muy sencillas enmarcadas en las buenas prácticas tecnológicas verdes - Green It que ayudan a reducir emisiones de gases efecto invernadero – GEI. El presente texto presenta un breve informe de la implementación del Taller.
Once in a blue moon: Unexpected complication of phaco surgery
Authors:   Ophtalmology B Department, Hospital of Specialties, Rabat, Morocco., Hajar Hnich
Published: February 2023

Each year, about 6 million cataract surgeries with Intraocular Lens (IOL) implantation are accomplished [1]; IOL implantation into the human eye during this surgery has been an enormously successful procedure [2].
EFFECT OF IRRIGATION PERIODS, POTASSIUM LEVELS AND ANTI-TRANSPIRATION ON SOME GROWTH INDICATORS AND YIELD OF CORN (Zea mays L.)
Authors: Farhan Luay D. , Al-Salmani Hameed K.
Published: February 2023

A field experiment was conducted at the research field -College of Agriculture - University of Diyala, during autumn season 2014, at silty clay soil to study the effect of irrigation periods, potassium levels, anti-transpiration Vapor Gard and their interaction on growth and yield of corn (Zea mays L.). The experiment was designed according to a split-split plots design in arrangement of a randomized complete blocks design (RCBD) with three replicates. The experiment included three irrigation periods (6, 12 and 18 days) (W1, W2 and W3) respectively, potassium levels (0, 100 and 200 kg ha-1 ) (K0, K1 and K2), respectively, and two levels of anti-transpiration (A0 and A1) which represented spraying with water only and spraying with anti-transpiration in concentration (1%). Results showed a significant differences among irrigation periods, irrigation period of W2 was significantly increased leaf area, dry matter and biological yield compared to other periods. Potassium level of K2 significantly effected on all attributes of growth and yield compared to the levels K0 and K1, and spraying with antitranspiration (A1) significantly increased grain yield and growth indicators of corn compared to spraying with water only (A0). The interaction treatment (W2*K2*A1) was significantly the best in most of the studied characters.
Mongolian youth leading the water sector: a distant future?
Authors: Erdene Nomundari
Published: February 2023

The very first Water Leadership Program was organised in a hybrid format. The 6-month program provided an excellent opportunity for the participants to engage with international and local experts and practitioners in the water sector. The key objective of the program was to provide a platform for youth engagement in the water sector in Mongolia.
ANALISIS PERFORMA SISTEM POMPA AIR LISTRIK TENAGA SURYA (PALTS) DI DESA TROMBOL KECAMATAN MONDOKAN KABUPATEN SRAGEN
Authors: Muhammad Afandi Rizky , Sahrin Alfin , Akhiriyanto Novan
Published: February 2023

Masyarakat penduduk Desa Trombol Kecamatan Mondokan Kabupaten Sragen (Jawa Tengah) mayoritas pekerjaan mereka adalah petani yaitu sebesar 37% dengan tercatat lahan persawahan sebesar 23,46% yang semuanya menggunakan sistem tadah hujan. Kabupaten Sragen memiliki curah hujan yang sangat rendah di bulan Maret hingga September. Sehingga sangat tidak mungkin pola tanam yang dilakukan oleh para petani Desa Trombol dengan 3 kali panen padi. Hal ini dikarenakan musim kering yang panjang, serta lahan yang sistemnya tadah hujan. Namun kenyataanya, masyarakat Desa Trombol tetap bisa bercocok tanam padi dan dapat melakukan panen dalam satu tahun sebanyak 3 kali. Untuk menyiasati kekurangan air di musim kering, pada umumnya mereka menggunakan sumur air bor dengan submersible pump yang terkoneksi dengan sumber listrik PLN. Pengadaan instalasi sumur air bor terbilang mahal. Oleh karena itu, sumur bor hanya dimiliki oleh beberapa kalangan saja. Masyarakat yang tidak memiliki sumur bor, menyewa sumur bor dengan tarif per jam antara Rp 25.000,- sampai Rp 30.000,- tergantung dari diameter pipa keluaran. Dengan penggunaan sistem Pompa Air Listrik Tenaga Surya (PALTS) maka masyakat dapat mengairi sawah tanpa harus menyiapkan sumber listrik dari PLN.
Study on the Cross-Examination of Witnesses by Closed Circuit Television
Authors:   Institute of Legal Myungji Uiversity, NAKAMURA Mariko
Published: February 2023

Japan introduced a protective measure for witnesses including victims to testify by closed circuit television through the amendment to the Code of Criminal Procedure in May 2000 to alleviate their psychological burden during testimony at trial. Its scope was expanded in June 2016 and is under consideration by one of the subcommittees of the Legislative Council of the Ministry of Justice for additional expansion at this writing in January 2023.
Criminal defendants, on the other hand, have the right to examine all witnesses. There are discussions on whether the right is constitutionally affected by using closed circuit television. The Supreme Court of Japan ruled the then-provision constitutional in 2005 but it is necessary to carefully examine the meaning of “face-to-face confrontation” during testimony and the need to restrict the right. Therefore, this article considers what should be taken into account to allow witnesses to testify through closed circuit television with reference to Crawford v. Washington judged by the Supreme Court of the United States in 2004, which put great value on “face-to-face confrontation” in relation to the similar right as the Japanese one, and the subsequent discussions in the United States.
Single lung metastasis of urothelial carcinoma can be cured by surgical resection with long-term survival
Authors: Mousa Almuhanna Ahmed , K Alshammari Ahmed , M Almuhanna Sukainah , A Gomha Mohamed
Published: February 2023

Introduction: Metastatic urothelial carcinoma is unlikely to be cured.

Case Report: We present a case of urothelial carcinoma (UC) with lung metastasis which was cured after resection. A 57-year-old male who was found to have a mass in the right renal pelvis involving the right ureter and urinary bladder. Biopsies from the renal mass and the bladder showed papillary UC with no invasion to the lamina propria (pTa). He underwent a right radical nephroureterectomy, pelvic lymphadenectomy, and cystoprostatectomy with ileal loop conduit urinary diversion. A growing metastatic mass in the upper lobe of the left lung was found five years later. It was resected. On follow-up, he has no evidence of metastasis four years after surgery.

Conclusion: Pulmonary metastasis from urothelial origin can have cavitary appearance on computed tomography (CT) and can happen after more than five years of primary tumor resection. Long-term follow-up is necessary for detection of late metastasis that can be resected if solitary pulmonary with possible long-term survival.