bluuebunny/crossref_metadata_2025 huggingface dataset:
The RAND-36 Health Survey 1.0: Translation, Reliability, Cross-Cultural Adaptation and Validation of the Gujarati Version
Authors: Jani Hemang , Dhruva Gauravi , Sorani Dinesh
Published: October 2021

Background: The Short Form 36 Item Survey is the most typically used instrument for assessing health-related quality of life.1 Two identical versions of the initial instrument are currently available: the general public domain, license-free RAND-36, and also the commercial SF 36.2 RAND 36 don't seem to be available within the Gujarati language. The aim of this study was to translate and culturally adapt the RAND 36 into the Gujarati language and measure its reliability and validity.
Methods: According to the guidelines by the International Quality of Life Assessment project, a test of item-scale correlation, a sequence of translation, and validation were implemented for the translation of the Gujarati version of the RAND-36. Following pilot testing, the English and the Gujarati versions of the RAND-36 were administered to a random sample of 120 apparently healthy individuals to test validity and 96 respondents completed the Gujarati RAND-36 again after two weeks to test reliability. Data were analyzed using one-way analysis of variance, multi-trait scaling analysis, one-way analysis of variance, Pearson’s product-moment correlation analysis, and Intra-Class Correlation (ICC) at p < 0.05
Results: The median Cronbach's alphas for the Gujarati RAND-36 in multiple subgroups exceeded 0.70 for every scale except one. Two of the English RAND-36 scales had median Cronbach's alphas that exceeded 0.70; the rest exceeded 0.50. Test-retest correlations were found statistically significant for both versions. Product-moment correlations to test the equivalence of the corresponding Gujarati and English versions of the RAND-36 ranged from 0.73 to 0.92. The Gujarati version of the RAND-36 has high internal consistency (Cronbach’s α=0.809) and test-retest reliability (Intra-class correlation coefficient=0.746, 95% CI: 0.58, 0.94).
Conclusions: The Gujarati version of the RAND-36 performed well and the findings suggest that it is a reliable and valid measure of health-related quality of life among the general Gujarati population.

Keywords: RAND-36, cross-cultural translation, quality of life, health status assessment, Gujarati.
SYSTEM OF COUNTER-TERRORISM AUTHORITIES IN RUSSIA AND CERTAIN FOREIGN STATES
Authors: Gainetdinova G.S.
Published: October 2021

There is not a single state in the whole world whose leadership would not be aware of the danger posed by terrorism and would not make efforts to form a system of anti-terrorist measures. The article analyzes the system of counter-terrorism agencies in Russia and in some foreign countries. Cardinal reforms in law enforcement, law enforcement agencies and services are discussed immediately after major terrorist attacks in the countries under study. There are similar features in the functioning of the systems of counter-terrorism agencies in Russia, the United States and Israel. The article analyzes the Global Terrorism Index in dynamics for 2014–2020, on the basis of which it is concluded that US government programs to combat terrorism have not yielded the desired results in protecting the constitutional rights and freedoms of man and citizen. It is shown that due to the active interaction of law enforcement agencies (special services, army, police) in Russia and Israel, there is a positive dynamics of anti-terrorist activity.
THE RULE OF THE PRINCIPLE OF JUSTICE AND THE PROBLEMS OF ITS IMPLEMENTATION IN THE CRIMINAL LAW OF RUSSIA
Authors: Gorodnova O.N.
Published: October 2021

The article is devoted to the analysis of different aspects of the principle of justice in criminal law equalizing and distributing on the basis of the analysis of philosophical and legal thought. The substantiation of the supremacy of the principle of justice is presented. Other criminal law principles (criminal responsibility, humanism, equality of citizens before the law and the court) are analyzed as auxiliary, fully realizing the justice of the law and punishment. The connection between the principles of justice and legality, equality of citizens before the law and humanism, guilty responsibility is demonstrated. It is concluded that the equality of citizens before the law and humanism are different aspects of justice. Under the influence of the principle of justice, a circle of criminal acts is formed. A fair procedure for bringing guilty persons to criminal responsibility is based on strict observance of the principle of guilt, humane attitude to the guilty.

The article analyzes certain provisions of criminal legislation for compliance with the principle of justice, considers the procedure for implementing legal principles in practice. In order to substantiate the conclusions of the study, a violation of the idea of equality, and, as a result, the ideology of justice, was revealed. Thus, the fact that aggravating the criminal penalty, which is subject to mandatory application, as the commission of an intentional crime by an internal affairs officer contradicts the idea of equality (paragraph «o» of part 1 of article 63 of the Criminal Code of the Russian Federation). Article 88 of the Criminal Code of the Russian Federation provides for the possibility of imposing a criminal penalty in the form of a fine on the parents, legal representatives of a minor who has committed a crime, which contradicts the principle of guilt and is unfair.

The identity of criminal-legal repression, which is applied both for a single crime and for repeated criminal behavior, should be considered unfair. The ineffectiveness of the criminal law prescriptions of the law on the imposition of punishment for a set of crimes was revealed on the basis of the analysis of judicial practice materials.
COMPARATIVE JURISPRUDENCE IN THE FIELD OF CRIMINAL LAW
Authors: Kuznetsov A.P.
Published: October 2021

The article examines the role and significance of the method of comparative jurisprudence in criminal law research, notes its object, as well as the specifics of the knowledge obtained as a result of its application. The correlation of the method of comparative jurisprudence in criminal law with other legal branches of law is carried out: with the theory of state and law, the history of law, international criminal law, criminology, penal enforcement law, legal statistics. Their interdependence and conditionality are established, the effectiveness and relevance of the method of comparative law are determined. It is concluded that the method of comparative jurisprudence in criminal law allows us to obtain a generalized scientific product about the main laws of the development of national and foreign criminal law, about the relationships with other branches of law and legal disciplines; to distinguish one branch of knowledge from another; to consider legal categories, institutions and norms in their historical formation and development; to identify new results for the transition from the known to the unknown, using the scientific tools developed by the general theory of law.
A NEW COURSE OF THINKING OF A MANAGER IN PROJECT ACTIVITIES IN THE PRODUCTION OF NANOPOWDERS
Authors: Ivanov A.
Published: October 2021

The article considers the model of economic management in conditions of free competition through the development of groups of managers working on the creation of projects and their management in the production of nanopowders.

The author points out the need for an asymmetric approach in solving problems and organizing management, currently oriented according to existing regulatory requirements. The essence of this  approach is the fundamental novelty of the control structure, which is only a parametric representation of the existing one. It is necessary to change the entire methodological map of this structure, transfer it to a virtual information map.

It is noted that the property function P is a modulated indicator of the economic state of the producing organization, which determines its stability in competitive conditions. This function is linked to a technological function that describes the dynamics of production in the form of changes in the monetary factor of a given economic system.
ENSURING THE ECONOMIC SECURITY OF THE ORGANIZATION BY REDUCING RISKS
Authors: Nikolaeva A.V. , Stolyarova T.V. , Grigoryeva I.V.
Published: October 2021

The article examines the problems of ensuring the economic security of the organization, which are associated with external and internal risks that affect the stability of its functioning. For risk assessment, the methodology that provides for the calculation of integral indicators of the level of risk by its main types was used and it is based on the use of quantitative and qualitative methods of risk assessment, ta king into account the assessment of the probability of risk occurrence, as well as the amount of expected damage. Using modern research methods on the example of JSC Interregional TransitTelecom, an algorithm for determining the magnitude of risks is shown and a set of measures to identify, neutralize or minimize risks that can destabilize the functioning of an organization and lead it to bankruptcy is proposed.
Considerații privind aplicarea normelor de etică în activitatea didactică universitară
Authors: Stela IVAN Angela , SLABU Elisabeta
Published: October 2021

Activitatea didactică universitară are la bază un sistem de valori etice unanim recunoscute, care gestionează și orientează comportamentul membrilor comunităţii academice. Aceste valori sunt încorporate într-o serie de reguli şi norme de comportament pe care le regăsim în legi şi în acte administrative normative denumite Coduri de etică şi deontologie universitară, avizate prin deciziile Senatelor universitare şi care fac parte integrantă din Cartele universitare. Constituie o sarcină și o preocupare permanentă a membrilor Comisiilor de etică universitară, să stabilească forţa juridică a acestor coduri şi relaţiile lor cu celelalte reglementări normative aprobate de către aceleaşi foruri din conducerea universitară. Atunci când se evaluează dacă un membru al comunităţii universitare a respectat sau nu normele de etică academică, în Comisiile de etică se analizează mai multe acte juridice ce pot fi aplicate cauzei care se discută. Care este procedura prin care se stabileşte ce act administrativ va sta la baza deciziei ce va fi luată? Unele acte administrative normative au o forţă juridică mai mare decât a altora? Sau toate au aceeaşi forţă juridică? Vom afla analizând multitudinea de reglementări juridice care au relevanţă în soluţionarea cauzelor cu care sunt sesizate Comisiile de etică universitară.
Considerații etice privind managementul Covid-19 la pacientul vârstnic spitalizat – Studiu de caz
Authors: COCUZ Maria-Elena , COCUZ Iuliu-Gabriel
Published: October 2021

Infecția cu SARS-Cov-2, denumită Covid-19, cu evoluție declarată pandemică de OMS în martie 2020, determină variate forme de boală, gravitatea crescând odată cu vârsta și cu prezența de comorbidități. Pacientul vârstnic cu Covid-19 necesită frecvent internare în spital pentru tratament și supraveghere medicală. Lucrarea de față prezintă un studiu retrospectiv efectuat pe cazuistica Spitalului Clinic de Boli Infecțioase din Brașov în perioada 01.03.2021-31.03.2021, axat pe evidențierea unor aspecte etice legate de particularitățile îngrijire medicală ale pacienților cu vârsta peste 65 ani. În perioada menționată proporția bolnavilor vârstnici a fost de 51,48%% din totalul internărilor, mare parte dintre aceștia prezentând forme medio-severe și severe de boală și având asociate multiple comorbidități. În acest context asistența medicală acordată pacientului vârstnic spitalizat cu Covid-19 trebuie sa fie nediscriminatorie și să cuprindă aplicarea echitabilă a tratamentul specific, intervențiile în caz de urgență medicală și accesul la servicii de specialitate pentru bolile cronice asociate în cazul decompensării acestora
De la tradiție la inovație în filosofia și metodologia științei contemporane: „Trietica contradictoriului”, Ștefan Lupașcu
Authors: INGLIS Iulia
Published: October 2021

"Ștefan Lupașcu, ca un epistemolog, pledează pentru un dialog deschis cu noile descoperiri științifice. El propune o teorie a cunoașterii bazată pe dualitate antagonistă în care fenomenele nu sunt liniare și statice, dar dinamice și ritmice. Cunoașterea este privită ca dualitate în care fenomenele nu sunt liniare și statice, dar dinamice și ritmice. Sunt analizate probleme de logică și de metodologia științei, iar principiul antagonismului contradictoriu în cadrul logicii sale admite existența unei funcții dinamice, structurale și contradictorii. Diversitatea elaborărilor științifice în domeniu denotă existența unui pluralism ce poate fi interpretat diferit: fie ca impediment în calea înțelegerii proceselor și fenomenelor structural sistemice care se produc, fie ca un indicator al diferitor opțiuni care trebuie tratat ca ceva pozitiv. Ştefan Lupaşcu explică termenul etică specific episemologiei sale prin definirea în prefaţa operei „Omul şi cele trei etici ale sale”: „... prin termenul de etică înţeleg comportamentul, în acelaşi timp fizic, biologic şi psihic al omului, în contact cu fenomenele interne şi externe ale subiectului şi obiectului, ale inconştientului şi conştiinţei”. Prin urmare reţinem comportamentul etic explicat prin dimensiunea fizică, biologică şi psiho-socială"
Clinical Symptomatology and Laboratory Diagnosis of Nonalcoholic Chronic Fatty Liver Disease
Authors: Ghumman Nasim Aslam , Qamar Muhammad Adeel , Khurrum Nosheen , Ahmad Khan Zahid , Mustafa Zia Ul , Irshad Faiza
Published: October 2021

Background: One of the leading causes for hepatocellular carcinoma is Nonalcoholic fatty liver diseases (NAFLD) that also increases incidence of mortality rates. Aim: To understand alterations biochemically and clinically in patients suffering from NAFLD since they are at stake of cirrhosis as well as nonalcoholic steatohepatitis (NASH) in case of Pakistani population. Methods: Patients suffering from NAFLD were selected for these case reaches that were all confirmed via ultrasonography. Candidates were tested negative for autoimmune or viral hepatitis serologic markers, no record was found with respect to liver disease related to metabolism, moreover candidates were also not administer any medication that has its impact on liver like Ursobil. Clinically and biochemically all the patients were tested for history, signs and symptoms and they depicted variables. Results: A enrollment of 80 candidates was carried out that included 38 female and 42 male, owing mean age of 40.4 years. The candidates with no diabetes and obesity were 26.4% and 18.3%, respectively. Late dinner sleep disorders and delayed sleep were the most detectable reasons in patients suffering from NAFLD. Moreover, thirst sensation, anxiety, bloating, and upper abdominal pain, warming sensation and defecation disturbances, were seen common in case of patients suffering from NAFLD. Conclusion: NAFLD is regarded as heterogeneous pathology with variety of clinical findings. It has been experienced that gastrointestinal problems as well as anxiety are most frequently seen in patients suffering from NAFLD. Keywords: NAFLD, hepatocellular carcinoma, cirrhosis
Outcome of Plaster Splintage in the Management of Closed Extraarticular Fracture of Distal Radius
Authors: Shah Akbar , Aziz Shaheryar , Aslam Muhammad Usman , Ali Shah Syed Wasif
Published: October 2021

Aim: To determine the outcome of extra-articular distal radius fracture treated with plaster splintage. Methodology: This descriptive case series study was done in the Department of Orthopaedic Surgery, at Jinnah Hospital, Lahore from 01-08-210 to 31-01-2011 which includes 50 patients who fulfill the inclusion criteria of age 40-80 years of either sex. After the approval of Hospital Ethical Committee, informed consent taken from every patient. Results: The average age was 63.70±11.64 years. Seventeen (34%) patients were male and 33 (66%) patients were female. On visual analogue scale of pain, 23 (46%) patients had no pain and 27 (54%) patients had mild pain. Forty six percent patients shows excellent results and 54% patient shows good results. Conclusion: Closed reduction and plaster splintage was used to assess the functional outcome in distal radius extraarticular fractures. Overall results were excellent in 64% cases and good in 54% cases in the distal radial extraarticular fractures treated with plaster splintage. Keywords: Distal radius extraarticular fractures, Plaster splintage, Visual deformity, Pain and grip strength.
Gastrointestinal Symptoms Associated with Unfavorable Prognosis of Covid-19 Patients
Authors: Keerio Shakir Hussain , Arshad Imran , Almani Kamran , Zeb. Shaista , Ali. Saqib
Published: October 2021

Background: COVID-19 pandemic or coronavirus is a systemic disease taken into consideration for vascular system-specific tropism where microcirculation alteration has a significant pathogenic role. The coronavirus affects the gastrointestinal tract, abdominal manifestation, and hepatobiliary system. Aim: the aim of the present study was to evaluate the association of gastrointestinal symptoms with unfavorable prognosis of coronavirus patients. Materials and Methods: This single-center cross-sectional study was carried out on 486 patients with or without gastrointestinal symptoms and was conducted for six months duration from January to June 2021 at Gastroenterology department, Isra University Hospital, Hyderabad. All these patients were categorized into two main groups; group-I patients exposed to coronavirus with gastrointestinal symptoms while group-II patients exposed to COVID-19 without gastrointestinal symptoms. Gastrointestinal symptoms were associated with acute respiratory distress syndrome (ARDS), continuous renal replacement therapy (CRRT), non-invasive ventilator treatment, tracheotomy, and tracheal intubation. Multivariable and unilateral regression models were utilized for data analysis. Results: Of the total 486 patients, 157 (32.3%) were with gastrointestinal symptom patients while 329 (67.7%) were without GI symptoms. Propensity scores were analyzed in both groups. Both groups were equally susceptible to higher mortality risks but COVID-19 patients with gastrointestinal symptoms were at high risk of acute respiratory distress syndrome. Of the 157 patients with GI symptoms, 44 (28.03%) were initially diagnosed and 113 (71.97%) were diagnosed in hospital. The prevalence of vomiting or nausea, diarrhea, abdominal distention, and abdominal pain were 30 (19.1%), 83 (52.9%), 18 (11.5%), and 26 (16.6%) respectively. Dyspnea, fatigue, fever, chest tightness, and cough were common COVID-19 symptomatic patients. The prevalence of GI symptoms patients had dyspnea 23 (14.6%), fatigue 45 (28.7%), fever 128 (81.5%), chest tightness 25 (15.9%), and cough 72 (45.9%) were statistically significant and higher compared to the no symptoms of gastrointestinal disease patients. Conclusion: Our study found the high prevalence of COVID-19 patients with gastrointestinal symptoms compared to without gastrointestinal symptoms in COVID-19 patients and associated with non-invasive mechanical ventilation and risks of acute respiratory distress syndrome. Hence, COVID-19 patients with gastrointestinal symptoms should be taken care of in healthcare protection. Keywords: COVID-19, Gastrointestinal symptoms, ARDS or acute respiratory distress syndrome
Prevalence of Oral Mucosal Lesions Among the Patients Visiting a Dental Hospital: A cross-sectional study
Authors: Riaz Marryam , Ahmad Fareed , Anwaar Ali , Gul Momina , Ijaz Rana Adeel , Qadeer Mustafa
Published: October 2021

Objective: To determine the prevalence of oral mucosal lesions among the patients visiting a dental hospital. Design of the Study: It was a cross-sectional study. Study Settings: This study was carried out at Outpatient Department of Dentistry Combined Military Hospital, Lahore from November 2020 to April 2021. Material and Methods: Clinically all the patients were examined then questioned if there are any habits such as (pan, chewing, alcohol intake and smoking) and questions were also asked about frequency and the period of their habit and time of systemic disease. The screening of the disease was made by taking history and observing the clinical features as per guidelines of WHO. Results of the Study: Total 178 patients were included in this study out of total sample 76 (42.69%) were male and 57.30% females. Out of 178 patients 91(51.12%) had oral mucosal lesions. Out of 91 patients 48 had females with oral lesion with percentage 26.96 of all the screened patients, while 43 male patients had OMLs making 24.15%. Conclusion: The prevalence of oral mucosal lesions was significantly affected by socio-demographic characteristics like sage, gender, occupation, cigarette use, alcohol use and tobacco chewing. Our study has highlighted facts and figures about epidemiology of the oral mucosal lesions that provide help in organizing the future studies about oral health. Keywords: oral mucosal lesions, chewing, alcohol, who, prevalence, smoking, cigarette
Método socrático: el diálogo y la educación en la universidad
Authors: González Díaz José Rafael
Published: October 2021

This article delves into the characteristics, virtues and advantages of the Socratic method in higher education based on the experience of the Great Books at the University of Chicago. It also reflects on the actuality and challenges of such a method in times of pandemic and technology.
Effect of Nanomaterial on the Properties of Ultra High Performance Concrete
Authors: Aljalawi Nada Mahdi Fawzi
Published: October 2021

In recent years, there is a great interest in many countries to use the limestone powder in produce concrete by the replacing it as a proportion of cement weight able to improving the properties of the concrete as well as this type of powder lead to the reducing concrete cost and the CO2 emissions through the process of cement industry. This study examined of the effect of the limestone powder indifferent proportion (5, 10, 15, and 20) % replaced by the weight of cement on the properties of Ultra High Performance Concrete). Where it included five tests consisted of workability of fresh concrete (slump test method), compressive strength, tensile strength, water absorption, and density. The Results show the possibility of replacing 15% of the cement weight with limestone powder lead to improving of concrete strength but negative effects on the properties observed as the amount of limestone powder exceeds this ratio.
Análisis de las reglas de subcapitalización y propuesta de mejora a la luz del Decreto Legislativo N° 1424
Authors: Martínez Madrid Diana , Villar Bardales Mónica
Published: October 2021

El presente artículo es una investigación descriptiva y explicativa no experimental, que busca efectuar un análisis crítico de la nueva regulación de subcapitalización establecida en el Decreto Legislativo N° 1424. Asimismo, se toma como referente la implementación de la acción 4 de las recomendaciones BEPS en el Perú, y se compara con lo regulado en otros países de la región y en España. A través de este análisis, se propone revisar nuevamente lo normado por el Decreto Legislativo N° 1424 e implementar la acción 4 del Plan BEPS, pero de manera razonable y en concordancia con las particularidades de la economía peruana. Finalmente, la presente investigación demuestra que aún existen vacíos en lo regulado por el Decreto Legislativo N° 1424, respecto del límite de los gastos financieros por endeudamiento, los cuales deberán ser aclarados por el legislador para determinar qué sujetos se encuentran obligados al nuevo límite de subcapitalización.
Palabras del Director
Authors: Díaz Becerra Oscar Alfredo
Published: October 2021

El Perú es uno de los países de la región que menos recursos económicos invierte en investigación y desarrollo en relación a su PBI. En palabras de Gustavo Crespi, especialista de la División de Competitividad e Innovación del Banco Interamericano de Desarrollo (BID), nuestro país invierte, a la fecha, alrededor de 0.12 % del PBI en I+D, pese a que, para lograr un incremento en la tasa de crecimiento sostenible, esta inversión debería encontrarse en un rango aproximado de 0.7 % a 0.8 % (Agencia Andina 2019).
El ambiente de control (modelo COSO) y su ejecución en proyectos de inversión pública de los Gobiernos locales del Perú
Authors: Quiquín Rocha Jhoni
Published: October 2021

El presente artículo parte de la descripción del ambiente de control (modelo COSO), empleado por los Gobiernos locales de Cajamarca, Arequipa y Ayacucho como optimizador de la gestión de los proyectos de inversión pública. Mediante el paso previo, se busca sustentar la probabilidad de ocurrencia al implementar un ambiente de control para la ejecución de tales proyectos y, posteriormente, analizar fuentes del Ministerio de Economía y Finanzas (MEF) para calcular, mediante los criterios de la estadística descriptiva y el razonamiento lógico, la inferencia de la muestra en función de la población de estudio. Finalmente, se concluye que no existe una adecuada aplicación del ambiente de control en la ejecución de los proyectos de inversión pública.
Tratamiento tributario de los consorcios: la responsabilidad solidaria de sus partícipes y las medidas cautelares frente a las obligaciones tributarias
Authors: Montesinos León Nataly Patricia
Published: October 2021

El presente artículo busca analizar la responsabilidad solidaria de los partícipes dentro del contrato asociativo de consorcio y las medidas cautelares consideradas por la Administración Tributaria frente a las obligaciones tributarias que generen. En este sentido, se estudiará el tratamiento tributario otorgado a este contrato asociativo. Del mismo modo, se revisarán las referencias normativas relacionadas a su capacidad tributaria y a su incidencia en la Ley del Impuesto a la Renta y en la Ley General del Impuesto a las Ventas, así como los distintos pronunciamientos emitidos por la Administración Tributaria y el Tribunal Fiscal.
Violación al debido procedimiento en la fiscalización parcial electrónica
Authors: Esquivel Aguilar Elard Jhonny
Published: October 2021

La Administración Tributaria cuenta con una herramienta digital, que es el procedimiento de fiscalización parcial electrónica. A través de esta y mediante el análisis de la información que desarrolla, se pueden realizar determinaciones parciales de los tributos del administrado incidiendo en algunos elementos de la obligación tributaria. Esta determinación es comunicada al contribuyente mediante su clave SOL, y solo cuenta con diez (10) días hábiles para proceder a su subsanación o sustentación, no pudiendo solicitar mayor prórroga salvo por razones de caso fortuito o fuerza mayor. Bajo este contexto, en el presente trabajo, analizamos si ambos supuestos, aquel de una notificación solo por buzón electrónico o la imposibilidad de solicitar una ampliación, violan el principio de debido procedimiento que todo contribuyente posee como derecho. Consideramos importante analizar estos elementos para así evitar procedimientos contenciosos que dilatarían el cobro de las deudas tributarias, que,si bien pueden estar adecuadamente determinadas, devienen nulas al no seguir un debido procedimiento.
Palabras del Presidente
Authors: Regalado Villegas Rogelio
Published: October 2021

En esta primera mitad del 2020 que coincide con una nueva gestión de la Junta de Decanos, presentamos la cuarta edición de nuestra revista institucional LA JUNTA. Revista de innovación e investigación contable, publicación que mantiene su esencia, desarrollando temas de investigación en Contabilidad, Educación, Ética y Tributación, en este caso, bajo un nuevo contexto mundial, como es la pandemia del COVID-19.
Implicancias tributarias del tratamiento contable de la NIC 16 Propiedad, Planta y Equipo, y la NIIF 15 Ingresos de Actividades Ordinarias Precedentes de Contratos con Clientes
Authors: León Huayanca Marysol , Villar Bardales Mónica
Published: October 2021

El presente artículo es una investigación descriptiva y explicativa no experimental que busca analizar y dar a conocer las diferencias entre el tratamiento contable y tributario del activo fijo, así como un análisis crítico de las nuevas reglas de reconocimiento de ingresos y gastos a raíz de la vigencia del Decreto Legislativo N.° 1425, publicadoel 12 de setiembre del 2018, y su reglamento, aprobado por el Decreto SupremoN.° 339-2018-EF y publicado el 29 de diciembre del 2018. Para ello, se consideran como referencia dos Normas Internacionales de Información Financiera, la NIC16 Propiedad, Planta y Equipo, y la NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes; y el artículo 57 de la Ley del Impuesto a la Renta (LIR) modificado por el Decreto Legislativo N.o 1425 y su reglamento. A través de este análisis, se propone al legislador efectuar algunas precisiones en la ley y enel reglamento del impuesto a la renta respecto de las nuevas reglas de imputación de ingresos y gastos modificadas por los decretos mencionados, del mismo modo como analizar e informar a los sectores las implicancias tributarias del tratamiento contable de la NIC 16 y de la NIIF 15 antes referidas, con la finalidad de evitar que los contribuyentes cometan errores en el cálculo del impuesto a la renta y, en consecuencia, incurran en posibles contingencias tributarias.
Editorial
Authors: Morales Alvarado Lorenza
Published: October 2021

LA JUNTA. Revista de innovación e investigación contable, promovida por la Junta de Decanos de Colegios de Contadores Públicos del Perú como una revista académica, cumple a lo largo de estas ediciones y la presente con los tres pilares centradas en promover, impulsar y difundir la producción de artículos sobre temas de actualidad en la ciencia contable y disciplinas afines. En ese sentido, los artículos que fueron seleccionados por el Comité Editorial para esta primera edición del 2021 buscan difundir y facilitar el acceso a nuevos saberes y/o soluciones a la problemática actual en el ámbito empresarial. La presente edición está clasificada en cinco secciones.
El Código de Ética, en el proceso de laudos arbitrales en el Perú
Authors: Morales Alvarado Gaidar , Zavala Llauce Renzo
Published: October 2021

El presente trabajo de investigación tiene como propósito contextualizar y analizar el Código de Ética del arbitraje desde su publicación a fin de establecer si existe un efecto en la resolución de laudos arbitrales. Se orienta bajo una metodología exploratoria descriptiva donde se observa el comportamiento de las variables entre el 2017 y el 2020. Los resultados obtenidos producto del análisis documental fueron, el Código de Ética como cuerpo normativo no tiene efecto sobre los procesos arbitrales, a tal razón, el Estado en el 2020 emite un Decreto de Urgencia para garantizar transparencia limitando a los árbitros en su accionar con reglas y criterios claros, sin embargo, hay mucho camino por recorrer y en ese proceso se debe fomentar, difundir y sancionar todo lo pautado en el Código de Ética.
GLUTATHIONE CONJUGATED PLGA NANOPARTICLES FOR ENHANCED BRAIN TARGETED DELIVERY OF A FLUORESCENT MARKER
Authors:   Institute of pharmacy Nirma University, Sarkhej - Gandhinagar highway, Ahmedabad - 382 481, Gujarat, India., Acharya R. S , Reddy R. V. P
Published: October 2021

The objective of the study was to investigate the biodistribution behavior of a fluorescent marker encapsulated in polymeric colloidal nanoparticulate system comprised of PLGA [poly (lactide-co-glycolic acid)] and also to quantify the uptake of fluorescein sodium by brain following intra nasal administration of formulation in vivo. The PLGA nanoparticles were coupled with glutathione, an endogenous transporter, for improving the brain specific delivery of fluorescein sodium by exploring carbodiimide chemistry using EDAC [1-ethyl-3-(3-dimethylaminopropyl)carbodiimide] as linker. The optimized formulation was characterized for in vitro and ex vivo release of fluorescein sodium from the formulation. The mean particle diameter of optimized fluorescein sodium loaded PLGA nanoparticles was found to be 115.25 ± 6.8 and 141.63± 4.5 nm for glutathione conjugated PLGA nanoparticles. The results from in vitro, ex vivo and in vivo studies reveal the significant capability of glutathione in achieving successful brain delivery of PLGA nanoparticles.
HEPATIC TARGETING – ADDRESSING VITAL THERAPEUTIC NEEDS
Authors:   Department of Pharmaceutical Sciences and Technology, Institute of Chemical Technology (Elite status) Deemed University, Matunga, Mumbai - 400 019, India., D’Souza A.A. , Devarajan P.V.
Published: October 2021

Hepatic afflictions continue to pose serious challenges in therapy. The liver exhibits different types of cells, mainly, kupffer cells, sinusoidal endothelial cells, stellate cells and pit cells which represent reticuloendothelial systems. hepatocytes are the non-reticuloendothelial system. While infectious diseases generally affect reticuloendothelial systems, other serious hepatic afflictions are hepatocyteresident. Targeted approaches including passive and active targeting to the various cell types can be employed as an effective strategy to overcome the current challenges. Hepatic afflictions like infectious disease, hepatocellular carcinoma, hepatitis, malaria and others could be target diseases for such improved therapy. Nanomedicine approaches could, therefore, provide a ray of hope for improved therapy of life-threatening hepatic afflictions.
OPTIMIZATION OF RP-HPLC METHOD BY 32 – CENTRAL COMPOSITE DESIGN FOR THE VALIDATION AND ESTIMATION OF DOXYCYCLINE HYCLATE IN BULK DRUG AND FORMULATIONS
Authors:   Analytical Research & Development Division, Indian Pharmacopoeia Laboratory, Indian Pharmacopoeia Commission, Ministry of Health & Family Welfare, Govt. of India, Sector-23, Rajnagar, Ghaziabad, Uttar Pradesh - 201 002, India., Dhal C , Ahmad F. J. , Singhal M. , Kukrety A. , Chauhan A. , Tiwari V. K , Singh R. M. , Mathur S. C , Saini P. K , Singh G. N.
Published: October 2021

An accurate, sensitive, precise, economic and rapid isocratic Reverse Phase High Performance Liquid Chromatography method was developed complying Quality by Design (QbD) trends and validated for determining doxycycline hyclate in bulk drug, tablet and capsule dosage form. The method was optimized using Minitab software with 3 factors (pH of the buffer, flow rate and percentage of buffer in the mobile phase), 2 level (higher limit and lower limit) Central Composite Design (CCD). The results of randomized 20 runs were analyzed for optimum composite desirability to give optimum conditions such as, pH 6.5, flow rate 0.9 mLmin-1 and 30:70 V/V 0.05M potassium dihydrogen orthophosphate buffer adjusted to pH 6.5 using orthophosphoric acid and methanol using C8 column 250 X 4.6 mm X 5.0 μm, injection volume of 10uL, ambient column temperature and ultraviolet detection using photo diode array detector at 360nm as constants. The method was validated as per ICH guidelines and was found linear over a concentration range of 10-100 μg/mL (r2 = 0.999) with the limits of detection and quantification being 2.45 μg/mL and 7.55 μg/mL respectively.
La Suspensión del Proceso Sujeto a Condiciones, en los delitos de lesiones personales contra servidor público
Authors: Urriola Caballero Raúl Leonel
Published: October 2021

Al tratar el tema de la Suspensión del Proceso Sujeto a Condiciones, en los delitos de lesiones personales contra servidor público, es importante porque la esencia de la suspensión es evitar que las partes lleguen a Juicio Oral y resuelvan su conflicto de la mejor manera, sin la necesidad de requerir una sentencia, que muchas veces puede ser condenatoria, pero el Ministerio Público por lo regular se opone porque el delito es contra un servidor público, sin embargo, la respuesta al problema está en evitar que el proceso llegue a Juicio, aplicando los principios y la mínima intervención del Estado.
S-Methyl Cysteine Protective Effects in Oreochromis Niloticus Fish Contaminated by Thiobencarb Herbicide
Authors: Elmadawy Mostafa Ali , Abdo Walied , Omar Amira Alaa El-Dein , Mahfouz Nadia B.
Published: October 2021

Thiobencarb which is a carbamate herbicide is used for managing undesirable weeds during rice cultivation in Egypt. This study was designed to investigate the adverse effects of a field dose of thiobencarb on Nile tilapia and ameliorating the role of the low dose of S-methyl cysteine (SMC). Experimental fishes were divided into four groups; first group was reared without any treatments and served as a control group; the second group was exposed to thiobencarb (36µg/L); the third group was fed on a commercial feed containing 200 mg of SMC/Kg in conjunction with thiobencarb added to aquarium (36µg/L) while, the fourth group was fed on a feed containing 200 mg of SMC/Kg only. Fishes were sacrificed at the end of the experimental course (two months) and sampling was carried out. Catalase, Glutathione S Transferase activities, Glutathione reduced, and Malondialdhyde levels were assayed. Genotoxic effect of thiobencarb and SMC on treated fish was investigated in erythrocytes, gills, and liver tissues using micronucleus and comet assay. Histopathological examination of livers, gills, and brain was also carried out. The results indicated that fish exposed to thiobencarb indicated herbicide dependent oxidative stress and genotoxic effect justified by a significant difference in antioxidant biomarkers as well as nuclear abnormalities and comet parameters compared to control values. Moreover, histopathological findings were in line with other results. SMC ameliorated the adverse effects which were effective in the improvement of DNA and oxidative damage in thiobencarb intoxicated fish.
Canine Parvovirus Infection in Dogs: Prevalence and Associated Risk Factors in Egypt
Authors: Sayed-Ahmed Mohamed Z. , Elbaz Elzahara , Younis Emad , Khodier Mohamed
Published: October 2021

Canine parvovirus (CPV) infection is a global infectious and contagious viral disease of canine, especially in dogs infected by three variants of CPV type. This study aimed to investigate the prevalence and potential risk factors of parvovirus infection in dogs residing in Egypt. A total of 122 dogs suffering from vomiting and diarrhea were screened by antigen rapid CPV/Canine Coronavirus Ag test kit for the diagnosis of CPV infection from March 2012 to February 2013. Age, breed, season, and vaccination of each dog were recorded to study the prevalence of CPV. The overall prevalence of CPV infection in dogs was reported as 59.7%. Dogs between 0 and 3 months of age indicated the highest prevalence of 68% followed by 4-6 months of age which was 53.3%. The lowest prevalence of CPV was reported in dogs above 6 months of age (20%). The maximum prevalence was noticed in non-descript dogs (48.5%) followed by German shepherds (26.7%), Doberman (23.07%), and Griffon (16.6%). Among different risk factors, young, unvaccinated puppies and exotic breeds were more prone to CPV infection. Regarding the season, the higher prevalence was noticed in summer (77.1%) followed by spring (55.5%), autumn (25%), and winter (16.6%). Thus, CPV is an infectious and highly contagious viral disease of dogs. Age and seasonal variations are risk factors in the prevalence of CPV infection. Identification of the potential risk factors associated with the disease may be helpful to construct the ideal preventive measures.
Influence of plants used in agricultural diversification on the nematode Heterorhabditis amazonensis
Authors:   Universidade Tecnológica Federal do Paraná, Mertz Natalia Ramos , Sales Fernanda Soares ,   Universidade Federal de Lavras, Agudelo Elsa Judith Guevara ,   Corporación Colombiana de Investigación Agropecuaria, Moino Junior Alcides ,   Universidade Federal de Lavras
Published: October 2021

In an agricultural system, to increase natural biological control, plants that attract natural enemies can be grown alongside the main crop. However, the effects of these plants on entomopathogenic nematodes (EPNs), important agents for controlling soil pests, and the action of their conservation are unknown. To assess the impact of these plants on EPNs, two experiments were carried out in a greenhouse. The first measured the effect of Crotalaria spectabilis, Crotalaria breviflora, and Tagetes erecta on the persistence and infectivity of Heterorhabditis amazonensis isolate RSC 5 for 27 days, compared to a control treatment without plants. The second trial evaluated the effect of C. breviflora and T. erecta on the displacement of the nematode. Additionally, the influence of predator Calosoma granulatum in this system was evaluated. The plants did not influence nematode behaviour in terms of persistence, infectivity, or displacement. However, C. spectabilis allowed the most significant persistence of nematodes in the substrate for a short time, and T. erecta caused the fastest suppression of the initial population of infectives juvenile. In the second experiment, neither the predator nor the plants affected the nematode’s ability to move in the soil within 5 days. These results show that prior knowledge in agricultural diversification can help to control pests by inundative application of EPNs.
Development of mycorrhizal soybean grown in copper-contaminated soil
Authors:   Universidade Federal de Santa Maria, Andreola Daiane Sartori , Stumm Juliano de Oliveira ,   Universidade Federal de Santa Maria, Fontanive Daniel Erison ,   Universidade Federal de Santa Maria, Coinaski Djavan Antonio ,   Universidade Federal de Santa Maria, Turchetto Ricardo ,   Universidade Federal de Santa Maria, Andreazza Robson ,   Universidade Federal de Santa Maria, Ros Clovis Orlando da ,   Universidade Federal de Santa Maria, Silva Rodrigo Ferreira da ,   Universidade Federal de Santa Maria
Published: October 2021

High concentrations of copper in the soil are toxic to the development of plants and microorganisms. The aim of this study was to select arbuscular mycorrhizal fungi efficient for the development and yield of soybeangrown in copper-contaminated soil. The experiment was laid out in a completely randomized design with a 7 × 4 factorial arrangement corresponding to seven rates of copper (0, 80, 160, 240, 320, 400, and 480 mg kg-1 of soil) and four inocula (uninoculated control and three mycorrhizal fungi, namely, Acaulospora colombiana, Dentiscutata heterogama and Rhizophagus clarus), in seven replicates. Shoot height; collar diameter; number of grains per plant; shoot and root-system dry mass; leaf area; specific root surface; copper content and accumulation in the shoots, roots, and grain; chlorophyll parameters; and mycorrhizal colonization percentage were evaluated. Inoculation with the arbuscular mycorrhizal fungi Acaulospora colombiana, Dentiscutata heterogama and Rhizophagus clarus increases the phenological and physiological parameters of soybean and its yield when grown in soil contaminated with up to 480 mg kg-1 of copper applied to the soil. The Rhizophagus clarus isolate provides greater development and yield in soybean grown in soil contaminated with up to 480 mg kg-1 of copper applied to the soil, as compared with the other isolates.
Development and production of maize as a function of biochar rates
Authors:   Universidade Federal de Campina Grande, Mendes Jacqueline da Silva , Chaves Lucia Helena Garófalo ,   Universidade Federal de Campina Grande, Fernandes Josely Dantas ,   Universidade Federal de Campina Grande, Tito Gilvanise Alves ,   Universidade Federal de Campina Grande, Guerra Hugo Orlando Carvallo ,   Universidade Federal de Campina Grande, Laurentino Laysa Gabryella de Souza ,   Universidade Federal de Campina Grande, Kubo Gustavo Tomio Magalhães ,   Universidade Federal de Campina Grande, Dantas Edilma Rodrigues Bento ,   Universidade Federal de Campina Grande, Silva Yuri Santos ,   Universidade Federal de Campina Grande, Oliveira Luan Dantas de ,   Universidade Federal de Campina Grande
Published: October 2021

Poultry litter biochar has shown to be promising in crop development and production. On this basis, this study was developed to investigate the influence of increasing rates of poultry litter biochar on the growth and production of maize hybrid BRS 2022. The experiment was laid out in a completely randomized design with six biochar rates (0, 2.0, 4.0, 6.1, 8.1 and 10.1 t ha-1) and four replicates. Plots consisted of pots with a volume of 20 dm3, with one plant each. The following variables were evaluated at 83 days after sowing: plant height; first-ear insertion height; stem diameter; number of leaves; leaf area; internode length and number; stem, leaf and total dry weights; ear weight; grain weight per plant; 1000-grain weight; and ear length and diameter. Biochar application influenced plant height; first-ear insertion height; stem diameter; leaf area; internode length; and stem, leaf and total dry weights, having a positive impact in increasing in ear weight, grain weight per plant, 1000-grain weight and ear length and diameter. For the conditions in which the experiment was conducted, the recommended biochar rate to obtain the best results is 6.4 t ha-1.
Youth Identity in the Digital Age
Authors: Nam Vo Huong
Published: October 2021

AbstractThe digital culture has a profound influence on the formation of personal identity among the youth of Gens Y and Z. The networked society has strongly affected the process of forming an “inner identity,” a critical task in the adolescent period. The design of digital social media and apps can enslave youth in the “hive” and take away the solitude and resources needed for them to cultivate their “inner identity.” Therefore, there is a need for institutions such as school, family, and church to reinvent better ways to accommodate youth and engage them with digital media with responsibility and discernment.
THE ESSENCE AND ROLE OF QUALITY MANAGEMENT IN THE MANAGEMENT SCIENCES
Authors: Czapla Alina
Published: October 2021

The concept of quality is not easy to define, it varies according to context, and its meaning changes over time. From the initial focus on the properties of the product, this term has gradually evolved into a broader category, in which, apart from the product, the processes related to its creation are also important, not only production processes, but also, for example, working conditions or relations between the organization and the environment. Currently, quality management is at the center of attention of both scientists and practitioners. The aim of the article is to answer the question what is the role of quality management in management science and what is its essence. The narrative literature review was conducted. The main principles of modern quality management systems and the importance of the Total Quality Management (TQM) concept in management science and business practice have been identified.
In particular, attention was paid to the impact of the TQM implementation on the increase of companies’ performance and competitiveness. The proposed directions of future research were also indicated.
Von einer unbezahlten Stromrechnung zum Vorrang des Europarechts: Die Hintergründe des Falls Costa gegen ENEL
Authors: Arena Amedeo
Published: October 2021

Während Costa gegen ENEL der locus classicus für die meisten Darstellungen über den Vorrang von Europarecht ist, ist die Geschichte hinter diesem Rechtsstreit eher unbekannt. Was trieb Flaminio Costa dazu, seinen Stromanbieter wegen einer Rechnung über nur 1.925 italienische Lire (heute etwa 22€) zu verklagen? Warum hat das Mailänder Friedensgericht für geringfügige Forderungen beschlossen, sowohl den italienischen Verfassungsgerichtshof als auch den Europäischen Gerichtshof in eine solch „belanglose“ Klage einzubeziehen? Warum haben diese beiden Gerichtshöfe so unterschiedliche Urteile gefällt? Wie endete der Rechtsstreit nach der Entscheidung in Luxemburg? Ausgehend von zuvor nicht veröffentlichten Gerichtsdokumenten und Interviews mit einigen der beteiligten Akteure versucht dieser Artikel, die weniger bekannten Hintergründe des Falls Costa gegen ENEL und die Verstaatlichung der Elektrizitätswerke in Italien auf dem Höhepunkt des Kalten Krieges zu beleuchten und den Beitrag dieser Klage und dessen „Architekten“, Gian Galeazzo Stendardi, zur Verankerung der Doktrin des Anwendungsvorrangs des Europarechts zu bewerten.