bluuebunny/crossref_metadata_2025 huggingface dataset:
SMOKING, PRODUCTION FACTORS AND PULMONARY INJURIES IN MECHANICAL ENGINEERING WORKERS
Authors:   Department of Hygiene Medical Ecology, Occupational Diseases and Disaster Medicine, Faculty of Public Health, Medical University – Pleven, Bulgaria., Stoilova Irena , Kostadinova Penka ,   Department of Public Health Sciences, Faculty of Public Health, Medical University – Pleven, Bulgaria., Birdanova Vanya ,   Department of Hygiene Medical Ecology, Occupational Diseases and Disaster Medicine, Faculty of Public Health, Medical University – Pleven, Bulgaria.
Published: February 2022

The aim of the study is to determine what is the incidence of respiratory diseases among workers in mechanical engineering enterprises and which are leading risk factors. The subject of the study are 80 persons working in mechanical engineering enterprises. The studies were carried out at the University Hospital - Pleven during the period 2017-2020. Specific clinical and instrumental methods of diagnosis have been used. The largest number are people with professional experience over 15 years, 72% of them are smokers. The most frequent cases are Chronic Obstructive Pulmonary Disease and Chronic bronchitis. The risk of developing lung disease in smokers (OR) is 22,71 times higher than their non-smoker counterparts in the same work environment. When using modern protective equipment, the main risk factors for respiratory diseases among mechanical engineering workers are related to lifestyle and smoking as a leading factor.
Okuljunk belőle! : Az oktatás szerepe a szúrt és vágott sérülések megelőzésében
Authors: Sinka Lászlóné Adamik Erika , Balogh Zoltán
Published: February 2022

Bevezetés: Az éles, hegyes eszközök okozta sérülések mindennapi kockázatként vannak jelen az egészségügyben dolgozók életében. A megelőzésük mind a sérülések elkerülése érdekében, mind pedig a fertőződés kockázata miatt fontos. Célkitűzés: Közleményünkben megvizsgáljuk az éles, hegyes eszközök okozta sérülések megelőzését célzó oktatások eredményességének fejlesztési lehetőségeit a kutatási eredmények és a publikált szakirodalmak tükrében. Módszer: A témában készült, 2020-ban megjelent kutatás, valamint az azóta publikált szakirodalmak alapján fogalmazunk meg javaslatokat az oktatások rendszerére és módszerére, valamint az oktatandó tananyagra vonatkozóan. Eredmények: Az oktatás az ismeretek bővítésén és a viselkedés megváltoztatásán keresztül eredményesen alkalmazható a sérülések megelőzésében. A hazai kutatás eredményei azt támasztják alá, hogy a téma oktatása annak tartalmát és gyakoriságát illetően is fejlesztendő. Megbeszélés: A jogszabálynak megfelelő tartalommal felépített oktatási anyag hangsúlyait célszerű az intézményben azonosított problémákhoz igazítani. A képzés megfelelő gyakorisága fontos eleme az eredményességnek. A javasolt képzési forma a helyszínspecifikus gyakorlati oktatás. Következtetés: Az éles, hegyes eszközök okozta sérülések kockázatát önmagában egyetlen módszer sem tudja nullára csökkenteni. A megelőző intézkedéseknek azonban nélkülözhetetlen eleme a megfelelő oktatás.
La chirurgia dell’ipospadia: cosa è cambiato negli ultimi venti anni
Authors: Silveri Massimiliano
Published: February 2022

Nowadays, a lot of surgical techniques, modifications and combination of techniques are available for surgeons involved in the management of hypospadias. Nevertheless, controversy exists regarding the ideal management because of the lack of well-structured and evidence-based protocols. The paper is an updated review of the state-of-the-art in modern hypospadiology and emphasizes the importance of a correct methodological approach.
Formação de professoras para avaliar crianças com transtorno do espectro autista
Authors: Zaqueu Lívia da Conceição Costa , Oliveira Michele Maria de , Silveira Francisca Morais da , Setubal Arteane Gomes de Sousa , Azevedo Claudia Regina Maciel , Maia Ginia Kenia Machado , Fonseca Margareth Santos
Published: February 2022

O objetivo deste artigo foi realizar a formação de professores para avaliar o desenvolvimento infantil de crianças com Transtorno do Espectro Autista com base em dois instrumentos para subsidiar intervenções educacionais para crianças de creches públicas do município de São Luís – MA. Foi feita a formação das professoras em dois instrumentos: Skill Growing Test, que avalia áreas crescentes do desenvolvimento infantil, e o Perfil Psicoeducacional Revisado PEP-R, que avalia sete áreas do desenvolvimento. Foi aplicado um questionário com seis perguntas para duas professoras, a formação representou uma etapa mista com nove encontros online e presencial. A formação corroborou com a fundamentação teórica para atuar com crianças com TEA e oferecer subsídios científicos para avaliar e orientar as famílias na interação com filhos no ambiente doméstico, ampliando as intervenções que realizadas nas atividades exercidas no Atendimento Educacional Especializado-AEE, mostrando-se essencial para ampliar as possibilidades de intervenção precoce na infância e conduzir estudos no contexto de creches públicas no município de São Luís produzindo boas evidências sobre a formação das professoras de crianças com TEA e suas famílias.
Interactive interfaces applied to education: (re)creating a virtual learning scenario
Authors: Lima Santos Willian , Silva Souza Ferrete Anne Alilma , Santos Torres Marcondes Rosana Maria
Published: February 2022

Digital information and communication technologies (DICT), in an accelerated process of evolution, have been reconfiguring the way people live in society, improving communication, modifying culture and enhancing educational training processes. Constantly, new interfaces have emerged, promoting network interaction and, when used pedagogically, they can be combined to the educational process by allowing the creation of virtual learning scenarios. This study aims to present a proposal of learning scenario linked to the aspects of virtuality present in interfaces, considering its applicability in online contexts. This is a bibliographic research, which has used as theoretical contribution the studies of Dias (2012), Matos (2014), Barros, Romero and Moreira (2014), Perdigão and Santos (2018), Barros (2018), Piedade, Pedro and Matos (2018), Santos, Ferrete and Alves (2020), Santos and Ferrete (2021), Santos (2021), Santos, Ferrete and Alves (2021) to support the theme of Virtual Learning Scenarios, with a focus on the elements of interactivity, collaboration and information sharing. As a result, this study presents a scenario proposal that may be adapted to both online and offline contexts, through the devices and interfaces available in each educational reality.
Singing Messiah, Then and Now: How Handel’s Singers Influenced Messiah’s Composition and Inform Modern Performances
Authors: Brown Kirsten
Published: February 2022

This article examines four performers and the music written for them in Messiah and Handel’s other works in order to explore the unique abilities that defined their voices. Understanding how those qualities impacted Messiah in composition and concept can reshape modern performances and conceptions of performers’ roles in shaping the Western canon.
Evaluation of infrared thermography findings in pseudopregnant rabbit
Authors: Kul Hande , Erdoğan Güneş
Published: February 2022

The effectiveness of infrared thermography (IRT) in the diagnosis of pseudopregnant rabbits, the change of these images in the pseudopregnancy process, and its relationship with serum progesterone (P4) level was investigated. Fourteen healthy female rabbits of New Zealand breed were divided into two study groups. Pseudopregnancy induction was performed in the first study group with GnRH injection (0.2 ml Buserelin acetate, intramuscularly) on the 0th day of the study (Group 1, n=7). The second group (Group 2, n=7) was given placebo (0.2 ml 0.9% NaCl, intramuscularly). Rectal temperature was taken from all rabbits on days 0-5-10 and 15, eye, nasal tip, and vulvar IRT were applied, and serum P4 valueswere measured by Enzyme-linked immunosorbent assay (ELISA) method. In the pseudopregnant group, the temperatures of the eyes, nose, and vulva were higher on the 10th day (p
The Animals We Eat: Between Attention and Ironic Detachment
Authors: Panizza Silvia
Published: February 2022

This article engages with two fundamental attitudes toward animals who are used for human consumption: attention and ironic detachment. Taken as polarities linked with animal consumption and the refusal thereof, I discuss how these two attitudes are shaped and manifested during moments of encounter with the animals in question. Starting from a striking photograph from the Lychee and Dog Meat Festival in China, I explore the embodiment of these attitudes in the “gaze” of human participants during the encounter with animals who are going to be killed for food.
Animal Ethics Based on Friendship: An Aristotelian Perspective
Authors: Torres Jorge
Published: February 2022

This article examines Aristotle's views concerning the possibility of friendship between human beings and nonhuman animals. The suggestion that he denies this possibility is rejected. I reassess the textual evidence adduced by scholars in support of this reading, while adding new material for discussion. Central to the traditional reading is the assumption that animals, in Aristotle's view, cannot be friends in virtue of their cognitive limitations. I argue that Aristotle's account of animal cognition is perfectly consistent with the possibility of friendship between human beings and nonhuman animals.
A Study on Field Level Variability of Emilia Sonchifolia (L.) DC. in North Kerala, India
Authors: Neethu K. , Radhakrishnan V. , Mohanan K.
Published: February 2022

Variability and diversity of Emilia sonchifolia (L.) DC., an important medicinal plant species, in its natural habitats in Kerala were analyzed based on the observations on ten salient morphological characters recorded from thirty populations of the species distributed across Palakkad, Malappuram and Kozhikode districts of Kerala state, India. All the ten characters studied such as plant height, number of branches per plant, length of branches, number of leaves per plant, leaf length, leaf area, internodal length, number of inflorescences per plant, length of peduncle and fresh weight of plants showed statistically significant variations between the populations. The interrelationship between the characters and their association was also studied. Leaf length and leaf area showed significant positive correlation with three characters each. Number of branches per plant, number of leaves per plant, internodal length, number of inflorescences per plant and fresh plant weight showed significant positive correlation with two characters each. Plant height, length of branches and length of peduncle showed no significant positive correlation with any of the characters. By factor analysis three factors could be extracted and number of inflorescences per plant, number of branches per plant, number of leaves per plant and length of branches were found to be the lead characters. Highly significant variability with regard to morphological characters indicates the strong genetic base of the plant species in the field. However, care should be taken to conserve the gene pool of the species especially under the present conditions of environmental threats.
Application of the Certainty Factor Method to Diagnose Escherichia Coli Bacteria in Refilled Drinking Water
Authors: Simangunsong Agustina , Penda Sudarto Hasugian
Published: February 2022

An expert system is a software package or computer program package that is intended as a provider of advice and aids in solving problems in certain areas of specialization, such as problems in medicine, education, and so on.The development of expert system development in the field of bacteriology is one thing that is expected to improve the quality of human life. One of them is to apply an expert system using the Certainty Factor method to diagnose escherichia coli (e-coli) bacteria in refilled drinking water. This study aims to increase knowledge about how to make an inference engine to control the process of identifying solutions using the Certainty Factor method and to design an expert system application using the Certainty Factor method to diagnose Escherichia coli bacteria in refill drinking water.
Brute Force Algorithm Implementation Of Dictionary Search
Authors: Baturu Charles , Naufal abdi
Published: February 2022

In the manual dictionary the more words are accommodated, the heavier the dictionary. Dictionaries that are generally book-shaped are difficult to carry anywhere because they are thick and heavy. With this mobile-based computer dictionary application, users no longer need to carry heavy dictionaries and the search process will also be faster and easier. This mobile-based kmputer dictionary application is created using the java programming language with the NetBeans 7.0 editor and using an RMS (Record Management System) based database. So it can be installed on various types of mobile phones that already support Java. String Matching is one of the algorithms used to speed up the search process for the desired word. String matching algorithms have been used frequently before as examples in the process of matching strings based on the equation of text data namely Brute Force. Because this Brute Force algorithm can be used to perform string or text searches. Brute force algorithm is an algorithm to match a pattern with all text between 0 and n-m to find the presence of a pattern in text.
Text Insertion By Utilizing Masking-Filtering Algorithms As Part of Text Message Security
Authors: El Rezen Purba Doni , Desinta Purba
Published: February 2022

For a secret message to be read and understood by a specific person only, a way is needed to hide the message, namely by steganography. Steganography is the concealment of secret messages in other media, such as images, audio, or video, so that the media inserted into the message looks as usual. Digital photos are one of the container media that are widely used for data hiding. However, when processing images such as compression, rotation, noise, and so on, confidential messages in the picture are prone to damage or loss. Then it takes the correct steganography method to hide secret messages into images to keep messages safe, not damaged even if the container image is manipulated, and the hidden message can be extracted again. on this thesis, applied masking method – filtering. Masking-filtering is included in the spatial domain. Message hiding is done by manipulating the luminance value of the image. Its use is applied to color or grayscale images. Masking serves as a tagging place on the picture that can be inserted message. Filtering passes a value to the marked section. the result is a stego image where the news is integrated with the container image, more robust to image processing when compared to methods that are also classified in the spatial domain, such as the least significant bit.
Analysis And Implementation of Noekeon Algorithms For Encryption and Description of Text Data
Authors: Effendi Noverta , Fauzan Azim
Published: February 2022

As the times evolve, human needs increase. Including information needs. Therefore, sending and storing files through electronic media requires a process that can ensure the security and integrity of the file. To ensure the safety and integrity of a file, an encoding process is required. Encryption is performed when the file is sent. This process will convert the original file into a confidential unreadable file. Meanwhile, the decryption process is done by the recipient of the sent file. The personal file received  will be converted back to the  original file. By encoding, the original file will not be read by unauthorized parties but only by recipients who have a decryption key.
Design Simulation Queue Cake Shop With Lamport's Bakery Algorithm
Authors: Manaha Roberth Ricki Manaha , Janeman Summah
Published: February 2022

Mutual exclusion is one of the mechanisms that can be used to solve concurrency problems in the operating system. In the operating system, there are resources that cannot be shared at the same time, such as printers. These kinds of resources are called critical resources. Programs that use critical resources are called entering critical regions/sections. Programmers cannot rely on the operating system to understand and enforce these limits. The mutual exclusion settlement process was submitted by several experts. One of them is Lamport with a method known as Lamport's Bakery Algorithm. The work process of Lamport's Bakery Algorithm starts from the buyer entering the store and receiving the sequence number. If there is a waiter who is idle (not being / will serve other buyers), then the buyer directly asks for service from the waiter. If not, then the buyer sits in the buyer's waiting area and waits until his turn. Shoppers who have finished being served out of the store and waiters who are idle serve the lowest numbered buyers who are waiting at the waiting place of the buyer
DESIGN OF ELECTRONIC MEDICAL RECORD INFORMATION SYSTEM AT UNIVERSITY OF INDONESIA STUDENT HEALTH CENTER (PKM UI)
Authors: Atikah Sultan Astina
Published: February 2022

This thesis discusses the design of the medical record information system at the University of Indonesia Student Health Center (PKM UI). The purpose of this thesis is to design an electronic medical record information system in PKM UI that is useful to produce valid, complete, and timely information and to support the improvement of patient services in PKM UI. This research uses qualitative methods. And system design is done using the system development life cycle (SDLC)stages. The results of this study are in the form of the design of electronic medical record information systems in PKM UI.
THE INFLUENCE OF HEALTH EDUCATION WITH A THINK PAIR SHARE LEARNING MODEL ON THE KNOWLEDGE AND ATTITUDES OF SCHOOL-AGE CHILDREN IN VEGETABLE CONSUMPTION
Authors: Puasti Ningsih Sri
Published: February 2022

The school-age group of children needs to get the fulfillment of the adequacy of its main nutrients with vegetable consumption. In fact, children still find it difficult to consume vegetables in adequate quantities. The think pair share method makes children will try to think, respond to each other and help in discussions. The aim of the study was to analyze the effect of the application of health education with a think pair share learning model on the knowledge and attitudes of school-age children in vegetable consumption.The study used pre-experimental research design (one-group pre-post testdesign). The population in this research is a grade IV student at SDI KHM Noer Surabaya. Sampling with total sampling technique. Respondents in this study numbered 40 respondents. The independent variable in the study was health education with a think pair sharelearningmodel. The dependent variables in the study are knowledge and attitude. Data collection using questionnaires. The data was analyzed using the Wilcoxon Sign Rank Test statistical test for knowledge and attitudes with significance α≤0.05.The results of the Wilcoxon Sign Rank Test show that health education with a think pair share learning model can affecta child's knowledge (p=0.000) and attitude (p=0.000).The results of this study concluded that health education with a think pair share learning model can increase children's knowledge and attitudes in vegetable consumption. Further research is expected to be conducted on the action of vegetable consumption in children with a multivariate statistical approach.
THE RELATIONSHIP BETWEEN ENVIRONMENTAL SANITATION WITH THE EVENT OF DIARRHEA IN TODDLERS
Authors: Umiati Umiati
Published: February 2022

The purpose of this study was to determine the relationship between the environment and the incidence of diarrhea in children under five in the working area of ​​the Nogosari Public Health Center, Boyolali Regency. This research method uses an observational design with a cross sectional approach. The subjects of this study were housewives who had toddlers and had suffered from diarrhea with a population of 328 people. The results showed that there was a relationship between drinking water sources (p = 0.001), latrine ownership (p = 0.018), type of house floor (p = 0.001). 0.036) with the incidence of diarrhea in children under five and there is no relationship between the physical quality of clean water (p = 0.307) with the incidence of diarrhea in children under five
THE RELATIONSHIP OF OBESITY EVENTS WITH THE QUALITY OF LIFE OF SCHOOL
Authors: Kulindam Suto Puti
Published: February 2022

The incidence of obesity in Indonesia is increasing every year. In 2013 there were 8.8% of children with obesity in Indonesia, and the incidence of obesity in West Sumatra was 7.7%. Obese children tend to have a poor quality of life. The purpose of this study was to examine the relationship between the incidence of obesity and the quality of life of school-age children. This research is a descriptive analytic study with a cross-sectional approach. This research was conducted from February to July 2017. The samples in this study were all 4th and 5th grade students of SDN 30 Kubu Dalam Padang, totaling 110 respondents. Data collection using the Pediatric Quality of Life Inventory (PedsQL) Generic Core questionnaire version 4.0 and observation sheets to determine the classification of Body Mass Index. The prevalence of obesity in school-age children in this study was 11.8%. The prevalence of children who have a good quality of life is 75 respondents (68.2%). Based on data analysis using the chi square test, there is a relationship between the incidence of obesity and the quality of life of school-age children. This is evidenced by the p value
Double, Double Toil and Trouble: Using Interactive Qualitative Analysis to Understand Non-Major Accounting Students’ Learning
Authors: Padayachi Sasha , Maistry Suriamurthee Moonsamy
Published: February 2022

This study investigates the implementation of the methodology, Interactive Qualitative Analysis (IQA) (Northcutt & McCoy, 2004) during the COVID-19 pandemic, to understand how non-major accounting students learn Accounting 101 in a threshold concepts-inspired tutorial programme. Even though IQA is a predominantly qualitative method, it incorporates quantitative data with qualitative data systematically. These data collection and data analysis procedures are a means of aiding participants in a focus group to describe their experiences with a phenomenon, to name these experiences and to then describe the relationships between these named experiences. The objective of the IQA methodology is to create a picture, a Systems Influence Diagram (SID), representative of the mind map of the focus group participants, with regard to the phenomenon outlined in the issue statements. A summary of theoretical codes used to capture the relationships between affinities named, an Inter Relationship Diagram (IRD), is used to draw the SID. IQA requires the researcher to document each step of the research process, whilst acting as a facilitator by teaching the participants the IQA process on how to generate and analyse the data that they have generated, thereby minimising the researcher influence. This study provides qualitative research conducted in the fields of education and accounting, with a qualitative methodological approach, being Interactive Qualitative Analysis (IQA).
Seismicity of Karnataka
Authors: SHIVASHANKAR G. , CHANDRASHEKHAR H.
Published: February 2022

Karnataka is one of the States in the Pre-Cambrian shield of India, which is relatively less vulnerable to earthquakes. Hence it was presumed even in some responsible quarters, hitherto that the  State is from earthquakes of any significant intensity. This was due to the fact that we did not have authentic information on the minor tremors so far. Geology and tectonics of an area are responsible for the occurrence of a tremor. In this paper, geology tectonics and historical records of minor tremors of Karnataka are reviewed and the position of the State in the seismic map of India is indicated.
Radar study of the understorms around Delhi During monsoon season
Authors: CHATTERJEE R. N. , PRAKASH PREM.
Published: February 2022

Frequency of thunderstorm development in Delhi region during the monsoon season and some of their general characteristics have been studied using the radar observations of convective clouds within 100 km around Delhi made during the monsoon season of the S-year period from I965to 1972. For this purpose convective clouds whose radar echo tops reached or extended beyond 8 km have been considered as thunder clouds. The study revealed that about 34 per cent of the convective clouds; forming in and round Delhi develop into I thunder-storms. Height distribution of the storm cells and spatial distribution of storm echoes are also discussed.
Interannual variability of monsoon rainfall as Estimated from INSAT -1B data
Authors: KELKAR R. R. , RAO A. V. R. K.
Published: February 2022

Satellite estimated rainfall using INSA T -lB data is utilised to study the annual variations of monsoon rainfall during the years 1986, 1987 and 1988. Patterns of mean monthly rainfall for the monsoon months and the deviations from the mean of rainfall for each monsoon month are presented.
30-50 day oscillation of monsoon: Some Simple mechanisms
Authors: KESHAVMAURTY R.N. , KASTURE S. V. , KRISHNAKUMAR V.
Published: February 2022

Morphology of jO-50 day oscillation found in summer monsoon in different directions, different weather parameters and at various levels has been discussed. Model studies of these oscillations and their northward movement In the Indian region are described in this paper by a system of equations and their solutions.
Monsoon trough boundary layer experiment : Preliminary results
Authors: PRABHU A. , VERNEKAR K. G.
Published: February 2022

An inter-disciplinary coordinated project ‘Monsoon trough boundary layer experiment’ (MONSTBLEX) is envisaged during 1990.  Preliminary results of the data obtained are presented.
Forecasting over the monsoon area by a semi-implicit Semi-Lagrangian regional primitive equation model
Authors: BOHRA A.K.
Published: February 2022

A regional primitive equation model, with the incorporation or different physical processes in parameterised form, is described. The model is applied over the Indian monsoon area for predicting a monsoon storm in the Arabian Sea on 16 June 1979. The results or the prediction experiment are discussed.
Prediction of Asian summer monsoon onset using the new JMA global model
Authors: SUGI MASATO
Published: February 2022

Using the new JMA operational global model, some prediction experiments were carried out for 1979 and 1986 monsoon onsets. The results of the operational model forecasts for 1988 onset were also examined. In these forecasts, realistic southwesterly monsoon flows developed starting from the pre-onset initial conditions. In most cases, formation and development of synoptic disturbances such as onset vortex and monsoon depressions were also predicted by the model. The accuracy of the prediction of these disturbances, however, varies among the cases.
Medium range forecasting in India- An over viewMedium range forecasting in India- An overview
Authors: DE U.S.
Published: February 2022

Medium range forecasting alms at predicting meteorological parameters with a validity ranging from 3 to 10 days, Work on medium range forecasting was taken up in India in the late fifties and a special unit was set up for medium range forecasting research, As a first step preparation of data base was required, Statistical and synoptic-cum-statistical techniques developed for prediction of pentad (5-day) and weekly rainfall anomalies for a group of sub-divisions are reviewed in the paper.0
A cyclonic storm wave model for the Bay of Bengal And the Arabian Sea
Authors: GHOSH S. K. , RAY T. K.
Published: February 2022

A cyclonic storm wave model is developed to compute maximum significant wave heights in deep water’s in the Bay of Bengal and the Arabian Sea.  Surface wind field required for such computation is simulated by a cyclonic storm model (Basu and Ghosh 1987) in which balance of all forces, including friction, is assumed.  Bretschneider’s (1972) hurricane wave model is used for computation of maximum significant wave heights. Pre-computed wave-prediction nomogram is evolved for operational use.  Computations verify well with observations recorded on research vessels and oil rigs.
Decreasing trends of atmospheric sulphur -Indian and global
Authors: VARMA G. S.
Published: February 2022

Trends of SO2 concentration in the atmosphere have been studied using the data of Indian stations from the period 1978 to 1982 which reveal that the trend in the country is decreasing at the rate of 1.7800 1:0: 7207 µgm -3/year. The main cause behind this downwards trend may be excessive use of petroleum products (which emit less sulphur) as substitute for coke by the Industries, railways and household. The concentration of sulphate-sulphur in the rainwater has also been studied from the period 1975 to 1984 to assess the sulphur in the atmosphere, whIch also exhibits decreasing trends. A similar study using the global BAPMoN data supplied by WMO reveals about 24 per cent deficiency in the atmospheric sulphur budget.
Bay depressions during monsoon 1978
Authors: GUPTA G. R. , YADAV B. R.
Published: February 2022

Depressions forming in the head Bay of Bengal and moving westnorthwards across central parts of, India exert a profound influence on monsoon activity over the country. Some depressions form in situ in the Bay of Bengal. Some others originate in South China Sea. Or are remnants of typhoons in the. Southwest Pacific, which travel westwards into the Bay from across Thailand and Burma as weak tropical disturbances. The paper presents the synoptic features that favour. Formation, intensification and movement of such depressions during June to September of 1978. These pre-conditions are in conformity with earlier findings.
A rainfall index for hydrological floods/droughts Over India
Authors: SINGH NITYANAND , KUMAR K. KRISHNA , KRIPALANI R. H.
Published: February 2022

In this paper, considering total seasonal rainfall of June through September as well as its time distribution, an index has been evolved for identifying a year as hydrologically flood/drought in different parts of India. After giving a margin of ± 25% to the mean index value for normal years, frequencies of flood/drought year have been calculated.  In general, frequencies of both hydrological flood and drought years are more in low rainfall areas as compared to high rainfall areas. They compared quite closely with the frequencies of meteorological excessive and deficient rainfall years respectively. But the categorization of some individual years is found to differ between meteorological and hydrological points of view. The nature of these differences is, however, not uniform at all the stations.
Some aspects of convective clouds around Delhi
Authors: CHATTERJEE R. N. , PRAKASH PREM
Published: February 2022

Growth and decay rates as well as the durations of convective clouds in the Delhi region have studied using radar observations of such clouds, made during the pre-monsoon and monsoon seasons of 1980 to 1982. Vertical growth rates of radar echoes from such clouds varied between 1.0 and 25. 0 m/sec during pre-monsoon and between 0.9 and 12.8 m/sec during the monsoon season. Decay rates of the echoes are found to vary between 0.6 and 10.4 m/sec, and between 0.9 and 15.3 m/sec in these two seasons respectively. No significant difference was found between the average durations of the echoes in the pre-monsoon and monsoon seasons (39 and 36 minutes respectively). The mechanisms of precipitation initiation involved in these clouds have also been investigated and discussed in the paper.
Distribution of dew and its importance in moisture balance for rabi crops in India
Authors: CHOWDHURY A. , DAS H. P. , MUKHOPADHYAY R. K.
Published: February 2022

. In this study an attempt has been made to determine' geographical distribution of the dewfall. The study utilises 18 years data (1971-88) for a fairly well distributed network of stations, Vertical profile of the dew, deposits have been fitted. To a heretical distribution. Contribution of dew to the monthly precipitation and the extent to which dewfalls able to meet the evaporative demands of the crops have been examined. Time taken for the dew to evaporate after sunrise has also been discussed.
Major flood of 1988 in the Yamuna river upto Delhi
Authors: BASANDRA M. L. , SAGAR H. S. , MITTAL A K.
Published: February 2022

The study of the peak flood during the year 1988 in the Yamuna River up to Delhi Railway Bridge has been made and presented in this paper along with the special features of this flood. The total number of the floods during the yea: 1988 with duration and peak gauge readings are also mentioned in this study.

 

            The present study IS based on the analysis of the rainfall data collected from raingauge stations lying in and around the Yamuna catchment up to Delhi.
Bone regeneration processes with the use of biomaterials and molecular and cellular constituents for dental implants
Authors: Carvalho Mônica do Carmo , Kassis Elias Naim
Published: February 2022

Introduction: When a dental element is lost in the posterior region of the maxilla, there is a natural reabsorption of the alveolar process and, at the same time, pneumatization of the maxillary sinus will occur. For this reason, the maxillary sinus floor elevation procedure should be performed, or short implants when possible. Often the focus is on the type of biomaterial to be used and the success and predictability of our results does not depend only on the biomaterial. It is also necessary to consider the type of defect to be treated, its morphology. The characteristics of the biomaterials to be used must be considered, as well as the characteristics of the bed and the bone defect for treatment. Objective: It was to carry out a concise systematic review of bone regeneration processes using biomaterials and the main molecular and cellular constituents for subsequent dental implantation. Methods: The present study followed by a systematic review model (PRISMA). The search strategy was performed in the PubMed, Cochrane Library, Web of Science and Scopus, and Google Scholar databases. The Cochrane Instrument was used to assess the risk of bias of the included studies. Results and Conclusion: 152 articles involving implantology and biomaterials were found. A total of 64 articles were fully evaluated and 28 were included in the present study. Considering the Cochrane tool for risk of bias, the overall assessment resulted in 5 studies with high risk of bias (studies with small sample size) and 3 studies with uncertain risk (studies with results without statistical significance). The search for a solution for large bone defects directed studies to tissue regeneration therapy or bone regeneration. These studies can promote the use of fillers and epithelial barriers that help in the treatment as an adjuvant to bone graft techniques, favoring greater predictability in alveolar and peri-implant reconstructions and with a good prognosis. The main filler biomaterials can be fibrin-rich plasma, Bio-Oss®. However, it is necessary to understand the chemical, physical and biological processes of both the biological material and the biological niche of the host. Crossing compatible information between microenvironments allows cell recognition and signaling cascades for neovascularization and regeneration and bone filling for successful posterior dental implant.
Wybór dokumentów Wydziału do Spraw Wyznań Urzędu Wojewódzkiego w Ciechanowie i Urzędu Wojewódzkiego w Płocku (1975-1989) ze zbiorów Archiwum Akt Nowych w Warszawie
Authors: Zygner Leszek
Published: February 2022

Działalność Wydziałów do Spraw Wyznań Urzędów Wojewódzkich w Ciechanowie i w Płocku w latach 1975-1989, formalnie podległych wojewodom utworzonych w 1975 r. nowych województw, jak również Urzędowi do Spraw Wyznań w Warszawie, była jedną z form realizacji polityki wyznaniowej władz PRL. Poza licznymi dokumentami tych wydziałów, które przechowywane są obecnie w Archiwum Państwowym w Warszawie Oddział w Mławie (zespół: Urząd Wojewódzki w Ciechanowie) oraz w Archiwum Państwowym w Płocku (zespół: Urząd Wojewódzki w Płocku), zachowało się również wiele dokumentów, które przechowywane są w Archiwum Akt Nowych w Warszawie (zespół: Urząd do Spraw Wyznań). W niniejszym wyborze opublikowano 11 spośród tych dokumentów, dotyczące rozmów z duchownymi prowadzonymi na spotkaniach z wojewodami oraz z pracownikami wydziałów, sprawozdania statystyczne na temat kształtowania się stosunków wyznaniowych w poszczególnych województwach, sprawozdania i plany roczne o sytuacji wyznaniowej oraz działalności wydziałów oraz dokumenty powizytacyjne Wydziałów do Spraw Wyznań w Ciechanowie i w Płocku.
An Australian Court on Confidentiality: Getting the Bank to Tell
Authors: Ferrers Tony
Published: February 2022

One of the great attractions of dealing in offshore financial centres is the matter of confidentiality. Many people, especially if they are high-wealth individuals, do not want others peering into their financial affairs and structures. They require privacy. This is particularly so if the would-be inquirer is the individual's Commissioner of Taxation.

Fast communications and jet travel have made the world smaller, resulting in business being transacted worldwide by people who are constantly on the move in the conduct of their business. To achieve the best bottom-line results for their business and for themselves personally, it is commonplace for international structures to be put in place to minimize the tax burden. This is the province of international tax experts. They look to find where their clients will have a safe haven, where the taxpayers will enjoy low taxation and privacy about their finances. All this is perfectly reasonable and the inevitable result of high-tax countries.

However, there is a dark side. Around the world crime is flourishing. This may involve theft in the simple form of robbing a bank or other financial institution (like the Great Train Robbery in England) or in the form of expropriation by a tyrannical leader of a country, who, through his position as head of state, milks that country's economy and spirits away the funds into secret bank accounts. There are many types of theft between these two extremes. But in all cases the perpetrator has to be able to launder his ill-gotten gains so that what has happened is hidden from the outside world and from those trying to follow the money trail. Banking confidentiality is a blessing to these thieves; it throws a cloak over what they have done. This is still true today, even when so many institutions are practising due diligence.
Mutual Agreement Procedure: Preventing the Compulsory Jurisdiction of the International Court of Justice?
Authors: Nobrega e Silva Loureiro Luciana
Published: February 2022

This article analyses whether the presence of the Mutual Agreement Procedure (MAP) in tax treaties can prevent the compulsory jurisdiction of the International Court of Justice (ICJ) in disputes in which the States involved have signed the optional clause with reservations ratione fori. The study provides an overview of the means of dispute settlement available in international law and cross-examines each of them with the particular features of the MAP, in order to determine whether the ICJ would likely consider the MAP as a dispute resolution tool. Focus is also given to the practice of the ICJ of taking an equitable approach to its decisions and to the possibility of the Court pursuing an innovative approach and considering the factual effectiveness of the MAP when determining, based on a case-by-case analysis, the prevention of the Court’s compulsory jurisdiction.
Tax Matrix of Carbon Credit: An Indian Odyssey
Authors: Prakash Ravi , Kumar Awanish
Published: February 2022

This article intends to highlight the broad conceptual issues relating to taxation of carbon credits in India. It begins with a note that climate change is a reality and the global community is facing the brunt. Section 1 succinctly gives a vivid description of climate change from its origin, the need for this, important conferences and meets that have contributed to the birth of this new merchandizing concept of carbon credit. Section 2 briefly describes the scheme of Clean Development Mechanism (CDM) under Kyoto Protocol as it involves developed and underdeveloped economies of the world without prejudicing any interest. Section 3 analyses taxation aspect of income generated from the sale of the Certifi ed Emission Reductions (CERs) under Kyoto Protocol. The factor of residence becomes important for any tax structure; therefore, the authors had made an assumption that such residence is in India and all the profits and gains arise out of activities in India. Section 4 concludes that ‘carbon credits’ per se are not taxable in India. It further makes a remark on economic impact of any such tax structure on carbon credits.
The Evaluation of Royalty Payments in Transfer Pricing: An Approach from a Turkish Perspective
Authors: Biçer Ramazan
Published: February 2022

This article considers royalty payments in Turkey from a tax and transfer pricing perspective. The focus is on both domestic and international implementations. The article evaluates taxation regime of royalties in Turkey, and royalty payments are discussed by taking into consideration certain Double Taxation Agreements executed among Turkey and its treaty partners.

It is also pointed out in the article how royalty payments to non-resident taxpayers are considered within the context of intangible rights in Turkish tax legislation and Double Taxation Agreements.

A considerable part of the article is reserved to explain details of current transfer pricing rules applicable for royalties paid in Turkey or to abroad, and it analyses the application of transfer pricing legislation for royalty payments by practical examples.
Recovery of Certain Assets to the Turkish National Economy under the Financial Stimulus Package
Authors: Biçer Ramazan
Published: February 2022

Turkish Great National Assembly has adopted a new law for recovery of certain assets to the national economy. This article considers a part of financial stimulus package in Turkey from the side of taxation. The focus is on declaration of certain assets both abroad and in Turkey. This article evaluates the implementation principles of the law for the assets located abroad and in Turkey and owned by income or cooperation taxpayers. Common principles employed for the assets abroad or in Turkey are also clarified.
Tax Amnesties of EU Member States and Their Compatibility with EU Law
Authors: Traversa Enrico
Published: February 2022

In recent years, the European Commission has been requested to examine several tax amnesty laws adopted by Member States of the European Union. Three sets of rules of EU law turned out to be applicable to such legislation: (a) EU directives governing VAT (value added tax), (b) provisions of the EU Treaty on free circulation of capital and freedom to provide services, and (c) rules on State aid to undertakings. The purpose of the present article is both to analyse the main features of tax amnesties offered to taxpayers by some Member States and to examine the corresponding three groups of infringement proceedings which the European Commission opened against those Member States concerned. A particular attention is reserved to two judgments of crucial importance by which, upon application of the European Commission, the European Court of Justice declared in 2008 contrary to EU law two VAT amnesties adopted by the Italian Parliament.
A Critical Review of the Definition of Tax Avoidance in the Case Law of the European Court of Justice
Authors: Karimeri Rami
Published: February 2022

Tax avoidance, as defined by the European Court of Justice (ECJ), reflects the principle of abuse of rights, and thereby the Court's teleological interpretation of the objectives and scope of Community law. The definition is consequently well in line with more theoretical elements of tax avoidance related to the flexibility of judicial interpretation. However, the Court's apparent distinction between tax avoidance and abuse of rights leads to a confusing approach. Furthermore, when the Court's definition of tax avoidance is construed properly through theoretical considerations, it is evident that the Court's interpretation of the objective and scope of the Treaty freedoms is insufficient and in need of open and comprehensive justifications.
Treaty/Directive Shopping and Abuse of EU Law
Authors: Poulsen Martin
Published: February 2022

The article focuses on anti-abuse legislation aimed at treaty/directive shopping where non-EU nationals seek to rely on intermediate companies established in Member States with favourable tax regimes in order to repatriate dividend, interest and royalty from the EU without levy of source state withholding taxes. It is concluded that the EU law concept of abuse constitutes an important benchmark in terms of defining situations in which Member States are legitimately allowed to deny access to treaty/directive benefits. Further analyses of the case law on abuse within both tax and non-tax areas of law, however, also indicate that treaty/directive shopping does not necessarily in all situations constitute abuse under EU law, and that Member States are therefore somewhat limited in terms of introducing effective anti-abuse legislation to prevent treaty/directive shopping. The difficulties in terms of preventing 'circumvention' of national tax legislation seem to be caused primarily by the fact that some Member States provide for beneficial tax regimes that allow for tax efficient repatriation from the EU. The only feasible and effective approach against treaty/ directive shopping therefore ultimately seems to be harmonization of the rules on non-resident taxation in the Member States.
EU VAT and Double Taxation: A Fine Line between Interpretation and Application
Authors: Rendahl Pernilla
Published: February 2022

This article focuses on the division of powers between the Court of Justice of the European Union (ECJ) and national courts, based on a Swedish case concerning the value added taxation of services sold through an intermediary. The role of intermediaries and intermediary services has been frequently discussed from a value added tax (VAT) perspective in Sweden during the past years. The reason for this is twofold. Firstly, Sweden has a large degree of Internet users and is active in the creative industry developing software tools used on mobile platforms. Secondly, the Swedish companies developing these applications have carried the costs for double taxation of these services when sold to consumers resident within the EU. Suggestions for clarifications of the provisions partly causing the diverging application that has led to double taxation, has now been suggested at EU level. This article discusses if the changes are likely to solve the reasons for double taxation by addressing a Swedish case, Resolution Interactive. The case was discussed during the IFA Congress in Boston 2012 during the VAT seminar, and serves as an example for highlighting the fine line between interpretation and application where intermediaries are involved in supply of services.