bluuebunny/crossref_metadata_2025 huggingface dataset:
Caracterización del criadazgo y su implicancia en la vida de hombres y mujeres que lo han vivenciado, en el departamento Central, año 2020
Authors: Maldonado Santacruz Sadys Nair , Venialvos Gonzalez Clara Marisol
Published: March 2022

El objetivo de la presente investigación es analizar las características del criadazgo y su implicancia en la vida de hombres y mujeres que vivenciaron esta práctica, del departamento central, en el año 2020. Es un estudio cualitativo de nivel descriptivo que utilizó la metodología de historias de vida ya que se buscó conocer la experiencia de las personas en su vivencia como criados. Desde un análisis crítico tomando en cuenta las diversas dimensiones seleccionadas como, tales como: condiciones de trabajo, vínculo afectivo e incidencia del criadazgo en la vida de las personas. Este trabajo tiene la aspiración de aportar un conocimiento crítico a esta problemática, que afecta miles de mujeres y hombres de este país. Busca por otro lado generar insumos al quehacer profesional que permita acciones fundadas en las futuras intervenciones en los casos de criadazgo. Se puede mencionar que, entre los principales hallazgos, la investigación muestra que los hombres y mujeres entrevistados/as provienen de familias vulnerables o de escasos recursos, o de familias numerosas, todos fueron a vivir a casa de terceros siendo niños. En dos de los cinco casos se pudo evidenciar que el criadazgo propicia la deserción escolar. Todos, desde sus diversas experiencias utilizaron la capacidad de resiliencia a modo de menguar la vivencia en casa de terceros.
MiR-203 inhibits cell proliferation, invasion, and migration of ovarian cancer through regulating RGS17
Authors:   the Fourth People's Hospital of Zibo, Wang Suling
Published: March 2022

It has been reported that G-protein signaling 17 (RGS17) oncogene is involved in the occurrence and development of ovarian cancer (OC), but the regulatory mechanism of OC is still unclear. MicroRNA (miRNA) negatively regulates gene expression, and its maladjustment is related to tumorigenesis. We understand the role of miRNA in OC modulators induced by RGS17. To characterize the regulatory effect of miR-203 on RGS17, we used ovarian cancer cell lines SKOV3 and OVCAR3, and constructed miR-203 and RGS17 overexpression vectors. CCK8 kit was used to detect cell proliferation, while Transwell analysis was used to measure cell invasion and migration. RT-qPCR and Western blotting were used to analyze the expression of miR-203 and RGS17 in ovarian cancer. The interaction between miR-203 and RGS17 was detected by fluorescent enzyme reporter gene method. The expression of miR-203 was significantly decreased in tumor cells, while the expression of RGS17 mRNA was increased. Luciferase reporter gene assay showed that miR-203 down regulated RGS17 expression by directly integrating into RGS17 mRNA. Our results showed that miR-203 was down regulated during tumorigenesis and inhibited the proliferation and invasion of OC cells. MiR-203 inhibits the proliferation, invasion and migration of ovarian cancer cell lines SKOV3 and OVCAR3 by targeting RGS17. After RGS17 overexpression, the regulatory effect of miR-203 was inhibited.
Pilar de Valderrama, The Guiomar of Antonio Machado. Ignored writer and outraged muse
Authors: Rubio Alvarez
Published: March 2022

Pilar de Valderrama, belonging to the Generation of 27, has been one of the many writers forgotten by contemporary literary criticism. In this article we offer an updated biography of the poet and playwright who was also Antonio Machado's muse and we analyzed the personal attack she suffered especially since the 1970s, and the lack of scientific rigor of these criticisms.
Editorial: The renewed ‘crisis’: Housing struggle before and after the pandemic
Authors: Reyes Alejandra , Vilenica Ana , Bowman Claire , Eden Elana , McElroy Erin , Lancione Michele
Published: March 2022

The Issue 2.1 Editorial Collective has been hit by surprise by the Covid-19 pandemic in many complex ways. After taking time to acknowledge the rupture, we decided to go forward with this issue as a way of joining the urgent discussion about the present and future of housing organizing. With this issue, we bring past experiences of struggle into the present as a basis for rethinking the housing doomsday machine that we got stuck with while trying to handle the pandemic and disastrous national quarantine management. Together with articles that reflect on the past experiences of housing struggles, we also opened this issue up for collective reflections about the present and the post-pandemic futures of housing and home.
Evaluation of Various Heat Losses in a Rotary Furnace
Authors: Swathi Aakula Swathi
Published: March 2022

Essar steel India Private limited is a fully integrated flat carbon steel manufacturer based in India from iron ore to ready to market products with a current capacity of 10 million tonnes per annum. Essar steels manufacturing facility comprises pellet making, iron making and steel making and downstream facilities spread across India. A rotary furnace is a rotated around its axis and rotation can also induce mixing or stirring of the sample. The rotary furnace will be rotating at 7.5 revolutions per minute. In that disc slurry will be placed and rotated those particles around it. Now water will be separated from the sample, and then filtrate the slurry in three different types of filtrations. Finally, the filter cake will come with a solid (90%) and moisture (10%). Heat the pellets by using induration process .Finally pellets are obtained. In the present work, sensible heat losses through pellet car, radiation losses, sensible heat loss through hot pellet discharge and cooling water losses and other losses are evaluated with respect to variation in quantity of pellet car, quantity of heat losses, quantity of pellet discharge, heating pellet car. Graphs are presented in order to study the effect of various losses with respect to input parameters like pellet discharge. The data obtained from analysis is consolidated in tables and presented in appendix. Key Words: Essar steel India Private limited, Rotary Furnace, Heat losses.
THE PSYCHOLOGICAL IMPACT AND COPING AMONG MEDICAL STUDENTS IN PHRAMONGKUTKLAO COLLEGE OF MEDICINE DURING THE COVID-19 PANDEMIC
Authors: Puttakiaw Poomwit , Tangjittiporn Thiraporn , Sakboonyarat Boonsub , Hirunviwatgul Nawaporn , Wittayasai Wantipa
Published: March 2022

Background: The COVID-19 pandemic has impacted on medical education and other areas of life causing psychological distress.

Objectives: The study aimed to assess psychological impact and coping and to identify factors associated psychological impact among medical students.

Methods: An online cross-sectional study was conducted at Phramongkutklao College of Medicine (PCM) in April 2021. All medical students were invited to complete a standardized online questionnaire for demographics data, impact of COVID-19, coping, fear of illness and virus evaluation (FIVE). The Depression Anxiety Stress Scales (DASS-21) Thai version was used to assess the psychological impact. The factors associated with depression, anxiety and stress were analyzed using logistic regression analysis.

Results: In total, 256 medical students completed the questionnaire. Of these, 54.7% reported having psychological impact, 43.4% depression, 36.7% anxiety and 29.7% stress. Depression was associated with preclinical students (adjusted OR(AOR) =3.03, 95% confidence interval (95% CI) =1.54-5.97), sleep problem (AOR =2.20, 95% CI=1.16-4.16) and extreme deterioration of family income (AOR =7.27, 95% CI=1.81-29.29). Anxiety was associated with preclinical students (AOR =3.20, 95% CI=1.52-6.72), COVID-19 like symptoms (AOR =2.93, 95% CI=1.26-6.83), slight problems adjusting to new learning methods (AOR =6.11, 95% CI=1.54-24.24) and extreme deterioration of family income (AOR =8.29, 95% CI=1.44-47.59). Stress was associated with preclinical students (AOR =3.84, 95% CI=1.75-8.40), COVID-19-like symptoms (AOR =3.54, 95% CI=1.53-8.19), and no confidence in COVID-19 policy of PCM (AOR =2.3, 95% CI=1.06-4.98). A positive correlation between Fear of Illness and Virus Evaluation (FIVE) and psychological impact was observed (r=0.449; p<0.001). Common coping activities were the use of social media, video chats and exercise.

Conclusion: A high prevalence of psychological impact was observed among medical students during the COVID-19 pandemic. To establish psychological support and resilience, training is needed to improve mental wellbeing and prepare medical students to cope with unprecedented situations.
Problems Experienced by Science and Art Center Teachers in the Project Consultancy Process and Suggestions for Solutions: A Phenomenological Research
Authors: Yaşar Emin
Published: March 2022

In this research, the problems experienced by the teachers in Science and Art Centers (BILSEM) during their consultancy processes of projects and the suggestions for these problems were examined. 15 teachers working in Nuray Tuncay Kara and Şahinbey Municipality BILSEMs Gaziantep Province participated in this study, which was designed in the qualitative research method and case study pattern. Criterion sampling, maximum variation sampling and easily accessible sampling were used together to determine the participants of the study. The research data were gathered with a semi-structured interview form prepared by the research group and the gathered data were analyzed through content analysis and descriptive analysis. According to the results of the research, a significant part of the participants stated that the project consultancy process provides maximum job satisfaction, that financial and cooperation problems are experienced mostly in the process in which colleague support is important in solving the problems, that a budget for projects should be planned. The findings of the research were discussed regarding the relevant literature and some suggestions were made based on the research results.In this research, the problems experienced by the teachers in Science and Art Centers (BILSEM) during their consultancy processes of projects and the suggestions for these problems were examined. 15 teachers working in Nuray Tuncay Kara and Şahinbey Municipality BILSEMs Gaziantep Province participated in this study, which was designed in the qualitative research method and case study pattern. Criterion sampling, maximum variation sampling and easily accessible sampling were used together to determine the participants of the study. The research data were gathered with a semi-structured interview form prepared by the research group and the gathered data were analyzed through content analysis and descriptive analysis. According to the results of the research, a significant part of the participants stated that the project consultancy process provides maximum job satisfaction, that financial and cooperation problems are experienced mostly in the process in which colleague support is important in solving the problems, that a budget for projects should be planned. The findings of the research were discussed regarding the relevant literature and some suggestions were made based on the research results.
A Conceptual Review On Ego-Strength And Organisational Performance
Authors: Arasu Dr R.
Published: March 2022

In spite of individuals' best expectations and extensive adverse results, individuals
regularly end up at the losing end of opposing enticement, battling asks, and changing their
conduct. One explanation behind these disappointments might be that striving control drains
a restricted asset (ego-depletion) that is important for the achievement of self-control.
Henceforth, subsequent to striving control people are less capable oppose allurements, battle
desires, or stop a conduct which results in lost self-control. This section audits the
confirmation for this hypothesis in a wide assortment of areas and inspects what practices
seem to exhaust ego quality and how depletion influences conduct. A thorough hypothesis
that analyzes how depletion works is advanced and this hypothesis is utilized to look at some
variables that may direct the depletion impact.
History and Identity in Human Sciences
Authors: Gharli Imad
Published: March 2022

The human sciences are defined as a group of cognitive activities related to the study of the human self through the language, the history, the social, political, cultural and economic interests. The humanities have never ceased to study experiences and activities related to human beings, who try to deepen human knowledge and develop human resources. This knowledge is closely related to human truth as a phenomenon capable of objective scientific study and the ability of these sciences to understand and explain the various human phenomena using multiple systems of research and experimental, psychological and philosophical methods ... and it is also among the research methodologies related to these sciences. The study of history is not an end in itself, but rather a means to deepen awareness and provide it with historical experiences that help it to see the present and its historical components, and to look at history and its readability as a sustainable state of development. All this made the study of history today a complex, multi-faceted study, where the profound transformations brought about by the information and communication revolutions and globalization caused the restructuring of various aspects of economic, political, civilizational, social and cultural life and the crystallization of the human identity ...
That is why many believed that history holds the keys to understand the process of societal, cultural and ideological development and thus the most important forces that control the creation of the future, but today's reality requires intense awareness to prevent the disruption of human values, constants and inherited ties in a time of fear for the homeland, nation and identity.
Analysis of Area Potential Landslides on Elak Roads Using Geoelectrical Methods
Authors: Fauzan M. , Syafrizal  , Siska Deassy , Khalsiah
Published: March 2022

A landslide is a geological event that occurs when rock masses move together.
The combination of high rainfall and steep topography and weathered rock creates a
landslide-prone environment The many deformations and cracks along Jalan Lintas Elak
indicate that the area is prone to landslides. This condition is unquestionably linked to the
lithological conditions beneath the surface: Resistivity data measurements were carried out
using the electrical resistivity method of the Wenner-Schlumberger array on two-line with
a length of each line of 220 m to determine these conditions. The presence of a weak zone
with shallow resistivity values (1 - 4 m) located at a depth of 5 - 16 m caused the
liquefaction that occurred on the ELAK1 at a distance of 84 – 148 m, according to the
results of the cross-sectional resistivity model processed using the Res2DInv software. At a
distance of 85–156 meters on the ELAK2, a barrier of sand, gravel, boulders, and clay
causes soil subsidence and deformation. This occurs because there is a weak clay rock
layer with a resistivity value of ( 5 m) at a depth of 9 m and the tunnel's location
Implikasi Kesetiaan Rut Bagi Relasi Kehidupan Menantu-Mertua Dalam Bimbingan Pra Nikah
Authors: Lelono Joko , Sarungallo Rahel Rati , Salmi Vivi
Published: March 2022

Kekerasan dalam rumah tangga sering terjadi, baik kekerasan terhadap anak, menantu, mertua. Kekerasan antara mertua perempuan dengan menantu perempuan terjadi karena kurang harmonisnya hubungan kedua pihak.  Kekerasan juga terjadi karena Menantu masih satu rumah dengan mertua. Sampai tahun 2021 masih banyak terjadi ketidak harmonisan hubungan antara menantu dengan mertua.  Kisah Rut dalam Kitab Rut 1-4 merupakan ceritera yang harmonis hubungan antara mertua dengan menantu. Selain hubungan yang harmonis, kisah ini menampilkan kesetiaan menantu terhadap mertuanya. Untuk menganalisis kisah Rut sebagai menantu dan Naomi sebagai mertua, penulis mengamati kontek, teks yang berkaitan dengan relasi Rut dengan Naomi. Hasil penelitian menunjukan bahwa: pertama, Rut adalah wanita yang berlatar belakang kafir telah menjadi wanita yang sangat setia terhadap Tuhan dan pasangan hidupnya serta mampu mengembangkan karakter yang baik.  Kedua, Rut dan Boas patut dijadikan teladan dalam bimbingan pra-nikah sebab mereka mampu menjaga kekudusan hidup di bawah kasih karunia Tuhan Allah Israel.  Ketiga, Rut mampu hidup rukun dengan Naomi mertuanya.  Keempat, Masuknya Rut dalam silsilah garis keturunan Mesias atau Yesus menjadi saluran berkat bagi banyak orang.
Urgensi Konstruksi Generasi Penerus Bagi Gereja
Authors: Setia Budi Hengki Irawan
Published: March 2022

Gereja sebagai pencetak spiritualitas jemaat tidak hanya berfokus pada jemaat senior, melainkan untuk semua generasi. Kenyataannya, gereja seringkali abai untuk melakukan penjangkauan, pemberdayaan dan pemaksimalan generasi muda sebagai pilar gereja dimasa akan datang. Gereja masih menganggap bahwa generasi muda dipandang sebagai generasi yang tidak penting, generasi muda yang banyak masalah, memiliki tingkat spiritualitas yang rendah dan tidak bisa diberikan beban tanggung jawab yang lebih. Tujuan penelitian ini adalah mengajak gereja untuk mempersiapkan generasi penerus yang nantinya berguna sebagai penjangkau generasi dibawahnya menuju Kristus. Metode yang dipergunakan adalah pendekatan penelitian pustaka, disertai pengamatan peneliti di lapangan saat melakukan seminar dengan subjek Next Generation. Diperoleh kesimpulan bahwa gereja banyak yang abai tentang hal ini. Peneliti mengusulkan segera melakukan konstruksi menjangkau generasi dengan cara “pemahaman” dan “penerimaan” terhadap generasi dan membuka wadah komunitas dan pemuridan yang sehat dan relevan guna membangun kedewasaan spiritualitas yang baik.
The impact of COVID – 19 on the stocks’ yield from the pharmaceutical sector
Authors:   ", Kagitci Meral ,   Bucharest University of Economic  Studies"
Published: March 2022

"In a period marked by negative effects of the sanitary-economic crisis at the level of worldwide economy, analysis upon the impact on sectors that compose the system displays a special emphasis, the pharmaceutical one being of great importance, generating revenues of over 1,25B USD in 2019; field which was in a continuous ascension until the start of the COVID-19 pandemic. The article aims to show the impact of factors such as the economic-political uncertainty through the implemented policies (EPU), the new COVID-19 cases recorded, as well as the Dow Jones index (DIJIA) upon daily yield recorded by the pharmaceutical field, a key field for a healthy society in a continuous development."
"Impact of COVID-19 on the Romanian capital market: An assessment of BET index and shares BRD, SNP, TLV, FP & SNP"
Authors:   ", Joldeș Cătălina Camelia ,   Financial Supervisory Authority,  Bucharest, Romania"
Published: March 2022

"This article studies the response of the Romanian stock market to the COVID-19 pandemic. The research approaches daily data on the number of new confirmed cases, respectively deaths caused by COVID-19 and the returns of the BET index and the share of BRD, FP, SNP and TLV, for the period 16 March 2020-30 September 2020. The empirical results confirm that the BET index and the shares listed on the Bucharest Stock Exchange responded negatively to the increase in the number of new cases, respectively COVID-19 deaths. Thus, the profitability decreased with the increase of the number of new cases, respectively deaths. Moreover, it is found that the Romanian capital market reacted more strongly to the increase in the number of deaths compared to the increase in the number of new cases. The study also suggests that the negative market reaction was strong in the first days of confirmed cases. The empirical results of the study indicate that stock market indices, respectively shares traded on the Bucharest Stock Exchange, respond quickly to COVID-19 and the reaction varies over time, depending on the stage of the pandemic."
"The current framework of financial education in Romania in the context of the informational economy"
Authors:   ", Tulai Horia Ioan ,   Babeș Bolyai” University, Cluj-Napoca, Romania", Făt Codruța Maria ,   "Babeș Bolyai” University, Cluj-Napoca, Romania", Beju Daniela Georgeta ,   "Babeș Bolyai” University, Cluj-Napoca, Romania"
Published: March 2022

"The research undertaken starts from the findings demonstrated by studies in the field, that the lack of basic financial knowledge of consumers is a vulnerability of the Romanian financial system and a strategic challenge for financial service providers. The aim of the study is to analyze the European and national framework in the field of financial education, public and private policies, programs and initiatives on improving financial knowledge at different occupational and age categories. The research hypotheses are based on demonstrating the need for a consistent European institutional framework, on identifying the interdependence between public policies to stimulate savings and an adequate level of financial education of the population. The results of the study confirm the need to implement measures and mechanisms complementary to existing ones, new rules and directions to follow in order to improve the level of mass financial education, the protection of consumer interests and the development of financial intermediation."
The impact of social responsibility on financial performance: evidence from Romanian companies
Authors:   ", Lakiss Nour ,   Bucharest University of Economic  Studies"
Published: March 2022

"This study aims to assess the impact of corporate social responsibility (CSR) on the financial performance (PF) of Romanian companies to provide a practical framework for measuring the performance of companies. The financial performance of the company considered as a dependent variable was established through accounting measures (ROA, ROE, ROIC, EPS), liquidity measure (current ratio), and market-based measure (PBV). Based on a regression analysis, the results showed that CSR positively influences EPS but has no influence on ROA, ROE, ROIC, and PBV. The variable CA/ANG had a negative influence on ROA in the first model, a negative influence on ROE in the first model (where the total number of employees represents the size of the company and the ratio Long-term debt / Equity ratio represents the debt). In addition, CA/ANG had positive in the second model (where the total assets represent the size of the company and the ratio Total debt / Equity represents the debt), a negative influence in the two models of ROIC, and a positive influence on the PBV. Concerning size measures, the total number of employees positively influences ROA and PBV. For debt, the variable DT_CP has a negative influence on ROE and ROIC while the variable DTL_CP positively influences ROIC and negatively the PBV. The two models where liquidity ratio was used as the dependent variable were not statistically validated."
A contribuição da metodologia ágil Dual-Track na gestão de produtos digitais
Authors: Cataldi Gabriel Luiz Pedreira , Rodrigues Luís Gustavo de Andrade
Published: March 2022

Organizações de software que desenvolvem produtos digitais já trabalham em sua maioria com a utilização de metodologia ágeis na gestão de seus projetos. Entretanto, a maioria delas não estende, na prática, os seus princípios para outras etapas do projeto, aplicando-os mais na fase de desenvolvimento e não muito na fase de planejamento e concepção do projeto. O objetivo deste artigo é aprimorar o conhecimento sobre a metodologia Dual-Track e compreender empiricamente como ela pode contribuir para superar as limitações na gestão de projetos de produtos digitais. Foi adotada uma metodologia de pesquisa qualitativa do tipo estudo de caso com enfoque exploratório. A coleta de dados foi dividida em três etapas: aplicação de um questionário com perguntas abertas e fechadas; entrevistas semiestruturadas; e observação participante. A análise dos resultados indica que a execução contínua e concorrente de ciclos ágeis, tanto no desenvolvimento quanto no planejamento, propostas pelo Dual-Track, podem contribuir para a superação das deficiências encontradas nas demais metodologias ágeis de gestão em produtos digitais. Conclui-se que a metodologia ágil Dual-Track pode auxiliar a aumentar a flexibilidade das organizações em corrigir problemas e realizar ajustes na estratégia, nos objetivos e no escopo do projeto. Como contribuição, este estudo é relevante por analisar e propor adequações às metodologias ágeis mais usadas, principalmente no planejamento, o que pode ser decisivo para determinar o sucesso de um produto digital.
Análisis e Identificación de Daños por Intervención de Cánidos (Canis lupus familiaris) en Tejidos Textiles como Evidencia Cultural Asociada en Casos Forenses
Authors: Molina Gabriela , De Luca Stefano , Scarso Fabiana
Published: March 2022

La intervención carroñera en restos humanos por parte de perros (Canis lupus familiaris) puede dificultar el proceso de identificación y el análisis de traumas perimortem. Se han publicado numerosos estudios científicos acerca de los daños provocados por perros en restos óseos, como consecuencia de consumo postmortem o de ataques letales. Sin embargo, escasean aquellos relativos al análisis de vestimentas asociadas a los restos humanos. El objetivo de esta investigación fue identificar patrones de daños causados por perros domésticos en tejidos textiles de uso común. Para ello, se utilizaron 45 sacos, de 20 × 30 cm cada uno, elaborados manualmente con tres tipos distintos de tejidos textiles (15 por textil): bistrech, mezclilla y poliéster, con una densidad de 40,84; 57,95 y 31,46 hilos por cm², respectivamente. La muestra canina consistió en 15 ejemplares de diferente tamaño, edad y sexo, procedentes de la “Fundación Chile Mestizo” de Santiago (Chile). Se analizó, mediante análisis de la varianza, la relación entre tipo de textil y presencia de daños y, posteriormente, se calculó la frecuencia de daños observados por tipo de textil. Para ello se utilizó el programa estadístico Minitab 19. Según los resultados obtenidos, se identificaron cuatro tipos de patrón: punción y masticación, presentes en el 62% y 75% de los casos, respectivamente; perforación y el daño de hole and tear, con una frecuencia del 91% de los casos analizados. Con respecto a la relación entre tipo de textil y daños observados, se observó que la densidad y el peso del tejido están directamente asociados con el tipo de daño presente.
Teaching Algorithms and Algorithms for Teaching
Authors: Lawsky Sarah
Published: March 2022

This Article focuses on what it calls the “algorithm method,” a common method used to teach tax classes that presents students with unambiguous problems that guide students through complex statutes and regulations. The Article describes a novel teaching tool created by the author: a website that randomly generates tax problems with objectively correct answers; multiple choice answers that reflect common errors that students make; and explanations for each answer that either respond to the underlying error or give a full explanation of the correct answer. The Article explains the purpose and use of the website for professors and students, respectively, and proposes approaches to make using the website, and indeed the algorithm method, more effective.
Tax and Cross-Collateralized Nonrecourse Liability
Authors: Kahn Douglas , Kahn Jeffrey
Published: March 2022

This Article explores the tax treatment of cross-collateral nonrecourse debt. When using the term cross-collateral debt, we are referring to nonrecourse debt that is connected with more than one piece of property. While tax issues concerning cross-collateralized properties can arise in several circumstances, the focus of this Article is on the tax treatment of a transfer of property subject to a cross-collateralizednonrecourse liability to a controlled corporation in exchange for stock that qualifies for some or all nonrecognition under § 351. The Article also discusses two other tax issues involving cross-collateralizednonrecourse liability—namely, cancellation of debt and determination of basis issues.
Forking Belief in Cryptocurrency
Authors: Chamberlain David
Published: March 2022

When the community of believers in a cryptocurrency splits into two, the currency may experience a “hard fork” and split into two independent currencies. Indeed, like fiat currencies, cryptocurrencies only have value if people believe they have value and are willing to use them in transactions. Hard forks do not create new value unless they inspire new belief; otherwise, they merely split the value of the original currency between the two new currencies. The Internal Revenue Service is wrong to conclude in Revenue Ruling 2019–24 that the value of the new currency resulting from a hard fork constitutes gross income inthe hands of coin owners. A hard fork is properly understood as a division of each coin of the original currency into two resulting coins and is no more a taxable event than when a property owner subdivides a larger parcel of land into two smaller lots. The appropriate question is not whether there is income, but how the owner’s basis in the original property should be split between the two resulting parts. After delving into the nature of hard forks and exploring the governing law, the author suggests an approach for basis allocation.
The Rise of Law and the Fall of Circular 230
Authors: Hatfield Michael
Published: March 2022

This Article focuses on the two issues that dominated discussions of professional responsibility standards for tax lawyers in the 1985–2015 period: return position standards and tax shelter opinions. It opens with the ABA’s 1965 opinion providing “reasonable basis” as the standard for undisclosed return positions and then traces the development of the “realistic possibility of success” and “substantial authority” standards. The Article then explores the post-1986 second wave of corporate tax shelters and the responses of Congress, the Treasury Department, the Justice Department, and the tax bar. In addition to documenting the extensive interaction between the federal government and the tax bars, the Article also chronicles the rise and fall of the prominence of Circular 230 and Treasury’s role in regulating tax lawyers. The Article concludes with reflections on the 1985–2015 period in light of the 1945–1985 history covered in two earlier articles, and it then suggests how to move the professional responsibility discussion forward. By the end of 2015, with the ABA opinion on return position standards pre-empted by statute and Circular 230 eviscerated by courts, professional ethics for tax lawyers had been largely replaced by penalty standards and uncertainties. To improve the deliberations on how best to develop standards from the current situation, empirical research into the practice realities of tax lawyers is suggested, giving attention to the diversity of the tax bar and the geographical, firm size, and specialization variations of the tax bar.
Tax Credits for the Working Poor
Authors: Ryan Kerry
Published: March 2022

[None]
Assessment of groundwater lowering for urban infrastructure works, a case study in Sumbe, Angola/Africa
Authors: RAMPINELLI Cássio G. , SMITH Tyler J. , LIMA Ana E.M. , AGUIAR Charles Silva de , DINIZ Celestina , ARAÚJO Janilson T.
Published: March 2022

This paper describes the hydrogeological study developed for Sumbe city, in Angola, Africa, to evaluate the feasibility of employing existing wells to drawdown the water table in the central area of the city both to facilitate the urban infrastructure implementation and to increase its lifespan. The hydraulic conductivity of the unsaturated zone was estimated based on the open hole and double ring infiltrometer tests conducted in several points of the site to capture the variability of the hydrogeologic condition of the zone of aeration. The transmissivity and the hydraulic conductivity of the saturation zone were estimated based on an pumping test performed in a pumping well and two monitoring wells. Hand auger, SPT and rotary boring were carried out and combined with all field data information to produce a simplified conceptual model of the hydrogeologic system for the study site. Based on the survey data and by applying the Dupuit approximation of the Boussinesq equation for unconfined aquifers, the piezometric surface and the radius of influence of the well were computed for an operational steady condition. The study demonstrated that the entire site location is on a thick layer of clay and employing wells for groundwater lowering is unfeasible for either permanent or temporary purposes. For temporary groundwater lowering, collecting the water drained at the excavation by direct pumping was suggested. Finally, additional considerations regarding the sewerage/stormwater systems and the drainage system for the pavement base were also addressed. Keywords: groundwater lowering; infrastructure; hydraulic conductivity; influence radius of wells.
Água Virtual e gestão de recursos hídricos: Reflexões sobre a pauta de exportação de produtos agrícolas no semiárido brasileiro
Authors: ROCHA Sérgio R. , STUDART Ticiana M. C. , PORTELA M. Manuela , STUDART FILHO Rogério S. , PIRES Alessandra de Mensurado
Published: March 2022

O presente estudo estimou a pegada hídrica azul, verde e cinzenta dos principais produtos agrícolas da pauta de exportação do Estado do Ceará, no Semiárido Brasileiro, no período 1997 a 2012. Conclui-se que praticamente toda a água virtual exportada em produtos agrícolas pelo Ceará é proveniente da cadeia produtiva da castanha de caju, tanto pela grande quantidade exportada, como pela sua elevada pegada hídrica total. Felizmente, 72% da água virtual requerida na sua produção é água verde. O caso da castanha de caju evidencia que a água verde precisa de ser também urgentemente incorporada na gestão da água, eventualmente, através de técnicas de irrigação mais eficientes ou destinadas a reduzir a evapotranspiração do solo (como por exemplo o mulche). Este último aspeto é tanto mais relevante, quanto o Ceará executa há quase 30 anos uma política de gestão de recursos hídricos considerada exemplar no Brasil, contudo, sem nunca ter atendido à água virtual como uma nova dimensão do problema. A metodologia que se apresenta, para além de chamar a atenção para o problema da gestão dos recursos hídricos em zonas semiáridas e para a relevância da compreensão e da quantificação das transferências do recurso inerentes à exportação de produtos agrícolas (designadamente nas componentes azul, verde e cinzenta que constituem a água virtual), pode ser replicada a contextos afins, como os que ocorrem em algumas Ilhas de Cabo Verde. Palavras-chave: Água virtual; pegada hídrica; castanha de caju, Ceará.
As lacunas na gestão de recursos hídricos sob a perspectiva de povos e comunidades tradicionais no Pantanal sul-mato-grossense
Authors: FELIPE Josiane , BROCH Synara , GARCIA Áurea , NICOLA Rafaela
Published: March 2022

No Pantanal sul-mato-grossense, situado na Bacia do Alto Paraguai, o modo de vida de povos e comunidades tradicionais está intimamente ligado aos recursos hídricos locais, pois vivem e desenvolvem seus valores econômicos, culturais, sociais, religiosos e ancestrais subsidiados pelas águas da região. Com o objetivo de identificar as lacunas da gestão hídrica que afetam as comunidades tradicionais que vivem na região do pantanal sul-mato-grossense, foi realizada uma pesquisa qualitativa exploratória por meio da análise de entrevistas realizadas junto a ribeirinhos, isqueiros, pescadores e quilombolas nas cidades de Corumbá, Coxim, Sonora e Pedro Gomes, no estado de Mato Grosso do Sul, situado no Brasil. A análise foi embasada em referências bibliográficas com o intuito de correlacionar os resultados obtidos pelas entrevistas e as situações presenciadas em campo com as ações propostas no Plano de Recursos Hídricos da Região Hidrográfica do Paraguai. A pesquisa de campo foi realizada no âmbito das atividades do Programa Corredor Azul, da Wetlands International, promovido no Brasil com o apoio da organização não governamental Mulheres em Ação no Pantanal. A atividade mostrou problemas pontuais de acesso à água potável, uma vez que não há serviço de saneamento básico. Foram observadas alterações nas atividades econômicas de pesca e conflitos pelo uso da água. Conforme relatos dos entrevistados, a construção de barragens é a principal causa para a diminuição dos estoques pesqueiros evidenciado pelos mesmos. Há incipiente participação dos membros dessas comunidades nos colegiados de gerenciamento de recursos hídricos. Concluiu-se que os conflitos potenciais e existentes pelo uso das águas no pantanal sul-mato-grossense atingem as comunidades tradicionais de maneira distinta não apontada na aplicação dos instrumentos de planejamento e gestão de recursos hídricos em tramite. Sendo assim, há indicativo de que abordagens que acompanhem as necessidades e particularidades dessas comunidades tradicionais sejam necessárias para a manutenção do modo de vida de povos e comunidades tradicionais da região. Palavras-chave: plano de recursos hídricos, gestão, povos e comunidades tradicionais.
Alternativna prehrana: pregled literature
Authors: Šetinc Lučka
Published: March 2022

V zadnjih letih narašča prevalenca načinov prehranjevanja, pri katerih oseba iz svoje prehrane izključuje določena hranila; najpogosteje gre za oblike vegetarijanstva in veganstva, ki v različni meri omejujejo uživanje mesa, jajc in mlečnih izdelkov. Izključujoči načini prehranjevanja ob neupoštevanju navodil o potrebnih prehranskih dopolnilih lahko privedejo do zaostajanja v rasti in razvoju in do nepopravljivih telesnih okvar, zato zdravstvena stroka v Sloveniji takšne načine prehranjevanja odsvetuje zlasti pri nosečnicah, novorojenčkih in dojenčkih. Nekatere pogosto citirane raziskave in smernice navajajo, da so alternativni načini prehranjevanja ustrezni v vseh obdobjih življenjskega cikla, kar je verjetno prispevalo k popularizaciji tovrstnih načinov prehranjevanja tudi pri nas. Presečne raziskave pri vegetarijancih ugotavljajo nižjo incidenco ishemične bolezni srca in rakavih bolezni ter ugodnejšo sestavo črevesnega mikrobioma, vendar so našteti učinki lahko posledica zdravega življenjskega sloga in nižje telesne mase pri vegetarijancih in veganih, ne pa neposredno izključevanja mesa iz prehrane. Po drugi strani lahko vsi omejevalni načini prehranjevanja privedejo do pomanjkanja hranil, zlasti vitamina B12, železa, kalcija, pa tudi beljakovin, maščobnih kislin ω-3, cinka in vitamina D. Pomanjkanje makro- in mikrohranil je nevarno predvsem v zgodnjih obdobjih življenjskega cikla, saj lahko povzroči hud zaostanek v rasti in razvoju, v najhujših primerih pa celo smrt. Zdravstveni zapleti pri odraslih vključujejo osteopenijo in osteoporozo, anemijo, kognitivni upad in »paradoksno« povečanje tveganja za srčno-žilne bolezni. Tveganje za neustrezno prehranjenost ob vegetarijanski ali veganski prehrani je večje pri športnikih, starostnikih in kroničnih bolnikih. Pravilno vodena vegetarijanska in veganska prehrana je ob strokovno načtovani in nadzorovani prehranski strategiji lahko ustrezna za zdrave odrasle ljudi. V skladu z znanimi podatki o hranilih, potrebnih za normalno rast in razvoj, in zaradi hudih posledic ob morebitnem pomanjkanju teh hranil slovenska pediatrična stroka odsvetuje izključujoče načine prehranjevanja pri nosečnicah, doječih materah, novorojenčkih, dojenčkih, otrocih in mladostnikih. Ob vegetarijanskem ali veganskem načinu prehranjevanja v teh obdobjih je priporočljivo spremljanje kliničnega dietetika, izbranega pediatra ali osebnega zdravnika.
Reliability and validity of the Slovenian Translation of the Functional Oral Intake Scale (FOIS-SI)
Authors: Vogrinčič Barbara , Trpkova Klara , Bajrović Fajko
Published: March 2022

Background: It is crucial that each and every stroke patient gets a systematic assessment of swallowing disorders, performed by a dysphagia specialist. Therefore, there is a need to use a standardized scale among professionals. The aim of this study was to translate, adapt, and obtain the statistical characteristics of the Functional Oral Intake Scale (FOIS), which is an observer-rated dysphagia severity scale primarily developed for stroke patients, into the Slovenian language.

Methods: We performed a 5-step translation and adaptation process. Six speech and language pathologists had evaluated 30 clinical records of patients with an acute ischemic stroke in the carotid artery territory with the Slovenian translation of the Functional Oral Intake Scale (FOIS-SI). Every clinical record included a speech and language clinical bedside assessment of dysphagia, the sex, age, National Institutes of Health Stroke Scale (NIHSS), comorbidities of patients and lesion location. We examined interrater and intrarater reliability and additionally convergent validity of FOIS-SI with the theoretically related IDDSI-Functional Diet Scale (IDDSI-FDS).

Results: The average measure Intraclass Correlation Coefficient (ICC) for the interrater reliability (ICC=0.959) and the intrarater reliability (ICC=0.979 and ICC=0.991) for both raters was excellent. The FOIS-SI scores correlated very high with the IDDSI-FDS (rs=0.927).

Conclusion: The results of this study show that the Slovenian translation of the FOIS has an excellent interrater and intrarater reliability and very high validity, which implies the FOIS-SI can be used as a tool to quantitatively assess the severity of dysphagia in clinical practice and research in patients with stroke in carotid artery territory across the country in all medical and care settings.
Uporaba trajnega drenažnega plevralnega katetra pri malignih plevralnih izlivih – naše izkušnje
Authors: Nemanič Tiva , Marc Malovrh Mateja
Published: March 2022

Izhodišča: Vstavitev trajnega drenažnega plevralnega katetra (TDPK) nudi možnost trajnega paliativnega zdravljenja malignega plevralnega izliva (MPI). Namen naše raziskave je oceniti uporabnost in varnost zdravljenja naših bolnikov s TDPK pri ponavljajočih se MPI.

Metode: V retrospektivno kohortno raziskavo smo vključili 105 bolnikov z MPI, pri katerih smo med aprilom 2009 in julijem 2017 na Univerzitetni kliniki Golnik vstavili TDPK. Analizirali smo demografske podatke, indikacijo za vstavitev TDPK, zaplete in delež spontane plevrodeze.

Rezultati: Med pogostejšimi vzroki MPI pri vključenih bolnikih so bili pljučni rak (59,0 %), mezoteliom (9,5 %), rak dojke (6,7 %) in rak jajčnikov (4,8 %). Razlog za vstavitev TDPK namesto opravljene plevrodeze je bil nepopolno razpenjanje pljuč pri 50 (47,6 %) bolnikih, slaba splošna zmogljivost, kratko pričakovano preživetje ali pridružene bolezni pri 50 (47,6 %) in dotlej neuspešno opravljene torakoskopske plevrodeze pri 5 (4,8 %) bolnikih. Do zapletov je prišlo pri 14 (13,3 %) bolnikih: zamašitev katetra pri 7, izpad katetra pri 3, zatekanje ob katetru pri 2 in okužba pri 2 bolnikih (empiem pri enem bolniku in celulitis pri enem bolniku). Plevrodeza, ki je omogočila odstranitev katetra, je bila dosežena pri 10 (9,5 %) bolnikih.

Zaključek: Vstavitev TDPK je varna in učinkovita metoda trajnega paliativnega zdravljenja MPI.
From Incitement to Indictment: Speech Acts of Donald Trump’s Tweets in 2020 Presidential Elections
Authors: AlBzour Baseel A.
Published: March 2022

In order to reveal how Donald Trump is crucially involved in inciting riot and instigating insurgency, this pragmatic study strictly investigates and analyzes Donald Trump’s tweets over the past months that preceded the unprecedented mob attack on the Capitol in January the 6th to impede the Congress endorsement of the US presidential elections that resulted in Biden’s victory. The analyses in this study mainly draw on Austin’s (1962) Speech Act Theory and it’s sub-versions of Searle’s (1969) and the Subsequent taxonomy of Searle (1976). Although Twitter has been created to be a social media platform, Trump used it to run the US foreign and local affairs and policies during his four-year term in office. Due to the thematic limitations and diversity of those tweets, the researcher does not by any means intend to explore Trump’s tweets during the first three years; rather, she primarily focuses on examining the last year because it has abundantly and crucially witnessed what Trump really DID with words in his tweets, and this is the utter essence of Austin’s How to Do Things with Words. The tweets he made were not pragmatically representatives nor expressives as they might look; rather, most of them were directives and commissives in force oftentimes so that he exploited millions of Americans to rally violent support for him in his ignoble and criminal cause as well as rallying thousands to attack the Us emblem of democracy and freedom in the “Land of the Brave and the Land of Free” as furious crowds stormed and breached the Capitol’s barriers while the Congress Session was convening to certify the then president-elect’s victory. Such a huge load of explicit and an implicit incitement has lead to the attempt of second time impeachment of an incumbent president in the history of the united states and the ongoing legal endeavors of Trump’s indictment months after he left the oval office.
Donald Trump’s Denial Speeches of the 2020 United States Presidential Election’s Results: A Critical Discourse Analysis Perspective
Authors: Saedeen Mohammad , AlBzour Naser N.
Published: March 2022

The primary concern of the present study is to provide a critical discourse analysis of Donald Trump’s denial speeches of the 2020 United States presidential election’s results. Using Van Dijk’s framework of critical discourse analysis, this study investigates the linguistic features in five speeches of Donald Trump delivered after announcing the results of the US presidential election. The data analysis is conducted focusing on the use of 25 discursive devices presented by Van Dijk (2006), which represent the micro-level of text analysis to reveal the ideologies of positive self-representation and negative other-representation which represent the macro-level of text analysis. The findings of the study show that Trump made use of the majority of the discursive devices, with a special emphasis on using the following: lexicalization, evidentiality, example/illustration, number game, polarization, actor description, hyperbole, categorization, victimization, and authority. Furthermore, the analysis at the macro-level shows that Donald Trump used the ideologies of positive self-representation and negative other-representation, but he relied more on using negative other-representation. The findings also show that Trump used these discursive devices to justify his denial of the election results and gain the empathy of American people by showing a positive image of himself and his supporters while portraying others negatively by emphasizing their bad deeds during the election.
GC-MS analysis of phytochemical compounds of Opuntia megarrhiza (Cactaceae), an endangered plant of Mexico
Authors: Cupido Madeleyne , De-Nova Arturo , Guerrero-González María L. , Pérez-Vázquez Francisco Javier , Méndez-Rodríguez Karen Beatriz , Delgado-Sánchez Pablo
Published: March 2022

Opuntia megarrhiza is an endemic plant used in Mexican traditional medicine for the treatment of bones fractures in humans and domestic animals. One of the most used technique for the detection and characterization of the structure of phytochemical compounds is the Gas Chromatography Coupled to Mass Spectrometry. The goals of the present study were to identify and characterize the phytochemical compounds present in wild individuals of O. megarrhiza using this analysis. We used chloroform and methanol extracts from cladodes, and they were analyzed by gas chromatography-electron impact-mass spectrometry. We obtained 53 phytochemical compounds, 19 have been previously identified with some biological activity. Most of these compounds are alkanes, alkenes, aromatic hydrocarbons, fatty acids, and ketones. We detected some fragmentation patterns that are described for the first time for this species. The variety of metabolites presents in O. megarrhiza justifies the medicinal use of this plant in traditional medicine and highlight it as a source of phytochemical compounds with potential in medicine and biotechnology.