bluuebunny/crossref_metadata_2025 huggingface dataset:
A Review on Innovative Concept for a Walker
Authors: Manjushree S. Tayade  , A. V. Patil
Published: January 2023

Over the year’s walker or rollator have helped many elderly people to overcome the barrier of dependency. Differently able person can enter all type of field in current days. So, we can provide more facility to them, for that reason we can select this project, in this walker by attached the sitting plate in the walker itself it gives more facility to them. The design features a full frame walker that provides secured and stable support while being foldable and compact. By this walker we can sit anywhere at any time easily. Thus, to make the walker more users friendly, safe, and reliable, a new design or solution is proposed. This not only addresses the problem which is prevalent in the elderly section of society but also will be helpful to people with other disabilities. The proposed design of the walker is to increase the safety and movability of the user.
Response of salivary flow rate to transcutaneous electrical nerve stimulation in haemodialysis patients
Authors: Ali Ismail Ali Mohamed , Abdelhay Mohamed Ibrahim , Draz Ramy Salama
Published: January 2023

Introduction

Hyposalivation is one of the common oral complications in end-stage renal disease. This study aimed to assess the immediate and 3-week effects of transcutaneous electrical nerve stimulation (TENS) on hyposalivation in end-stage renal disease patients on maintenance haemodialysis.

Methods

Overall, 80 haemodialysis patients with hyposalivation complaints (40 diabetics and 40 nondiabetics with a mean age of 59.35 ± 9.59 and 59.45 ± 9.66 years, respectively) were treated with 20-minute extraoral TENS (50 Hz and 250 µs pulse duration) applied bilaterally to parotid glands for 3 successive weeks (3 sessions per week). Besides the baseline measurement, the whole resting saliva was collected immediately after the first and last TENS sessions in a graduated test tube via the 5-minute low forced spitting method. The whole resting salivary flow rate (WRSFR) (ml/min) was calculated by dividing the collected salivary volume by the 5-minute collection period.

Results

When the baseline WRSFR mean was compared with its value after the first or last TENS session, WRSFR showed a highly significant increase in diabetic and nondiabetic haemodialysis patients.

Conclusions

Extraoral electrostimulation via TENS is an effective therapeutic modality for hyposalivation in end-stage renal disease patients on maintenance haemodialysis.
Everyday Aesthetics of Taking a Walk:
With Zhuangzi
Authors: Leddy Thomas
Published: January 2023

Everyday aesthetics includes not only environments but also the objects
and events within such environments. This chapter is on the aesthetics
of a walk in one’s neighborhood, such a walk including both natural and
non-natural environments with no clear boundaries between the two.
Distinctive of the everyday walk are micro-aesthetic properties such as
the (mildly) interesting, and the (mildly) funny. Also distinctive is the
relatively non-verbal nature of much aesthetic appreciation. Contrary
to some critics of everyday aesthetics (for example Downing), everyday
aesthetics does not require discourse or argument to be legitimate as a
domain of aesthetics. I draw first from Gumbrecht’s Heideggerian concept
of “presence” and then, at greater length, from Zhuangzi’s idea of spontaneity
to develop this idea of non-verbal or minimally verbal aesthetic
experience of the everyday. I conclude that the Taoist concept of oneness
can be experienced in a non-religious way by contemporary atheists.
Aesthetics in Friendship and Intimacy
Authors: Higgins Kathleen
Published: January 2023

Aesthetic matters are important in friendships and intimate relationships.
But aesthetic tensions strain relationships if they are not managed. A
close relationship between members of different societies is just a special
case among close relationships generally. Every individual has a unique
aesthetic biography, and the person’s tastes and aesthetic repertoire
are shaped by many cultural influences, some of them coming from the
micro-cultures to which the person belongs. This ensures that complete
accord between two individuals’ aesthetic sensibilities is exceedingly
unlikely. People who are close frequently disagree on matters of order,
decoration, and style, and this is especially obvious among those who
share a home. The strategy of separating spheres of aesthetic control
can sometimes mitigate conflict, but managing aesthetic tensions often
requires creativity. Fortunately, love for another often leads one to develop
affection for his or her quirks, and optimally this extends to the peculiarities
of the person’s aesthetic tastes.
PELATIHAN PENDIDIKAN SADAR WISATA BAGI PENGELOLA OBJEK WISATA ALAM TIRTA SARI SOSANG SUMATRA BARAT
Authors: Novalita Rahmi , Sumanti Sumanti , Zahara Zahara , Ifwadi Ifwadi , Husen M. Jamil
Published: January 2023

Tirta Sari Sonsang tourist attraction is a mainstay tourist attraction for Kanagarian Tilatang Kamang, Agam Regency, West Sumatra. This tourist attraction is a natural tourist attraction that has its own uniqueness and characteristics such as fishing grounds, recreation areas for visitors in various regions. Lack of knowledge and skills of partners towards the development and management of tourism objects that can improve the economy of the local community. The purpose of this service is to increase knowledge and skills through tourism awareness training. The method used in the implementation of the service is carried out by means of program socialization, and training in the form of tourism awareness education. The results obtained with this training can help partners improve their knowledge and skills so as to create a clean, orderly, comfortable, safe, beautiful, cool, and memorable environmental tourism object.
SOSIALISASI TENTANG MITIGASI BENCANA ALAM DALAM KEGIATAN PERSAMI DI SMP NEGERI 3 PEUSANGAN
Authors: Meilinar Fina , Muntaird Muntadir , Zunuanis Zunuanis , Novalita Rahmi , Syahrin Alfi , Maritalia Dewi
Published: January 2023

This community service activity (PKM) aims to broaden the knowledge and understanding of students of SMP N 3 Peusangan who are members of the scout organization and become participants in the Persami about the types and character of natural disasters as well as disaster management actions and disaster mitigation principles. Socialization activities are carried out by the activity implementation team by delivering material on the type and character of natural disasters as well as disaster management actions and disaster mitigation principles. Based on the results of PKM activities that have been carried out by the Community Service team consisting of lecturers and students of the Postgraduate Social Science Education Study Program at Almuslim University, Bireuen Aceh, are as follows: 1) improve the knowledge and understanding of students of SMP N 3 Peusangan who are members of scout organizations in Persami activities about the types and character of natural disasters as well as disaster management actions and disaster mitigation principles; and 2) increasing enthusiasm of students in implementing the knowledge they learned in this program on their scouting activities, so as to create a generation that can work together in groups of organizations and individuals who are ready to face various unpredicted natural conditions.
„Mitarbeitersuche ist eine Herausforderung“
Authors: Himberg Mathias
Published: January 2023

Uwe Wamser, Geschäftsführer und Personalchef des Großflächenbetreibers Globus, will in der Personalsuche neue Wege gehen.
Unberechenbar
Authors: Nissen Madeleine
Published: January 2023

In der Wirtschaft versinnbildlicht der Schwarze Schwan ein unwahrscheinliches Ereignis, das plötzlich Realität ist und alles verändert. So wie die Pandemie oder der Krieg in der Ukraine. Künstliche Intelligenz kann solche Schocks und ihre Folgen nicht einschätzen und spuckt dann falsche Absatzprognosen aus. Im Lager droht gleichzeitig ein Zuviel und Zuwenig. Ein Zurück gibt es für den Handel nicht, er investiert mit Hochdruck weiter. Madeleine Nissen
Cyberangriff behindert Metro weiter in vielen Bereichen
Authors: Rode Jörg , Rennack Sebastian
Published: January 2023

Der Cyberangriff im Oktober hat Metro noch schlimmer getroffen als zunächst sichtbar. Eine aktuell nötige Gegenmaßnahme hat erneut viele IT-Funktionen lahmgelegt. So wurden etwa die Kassen in allen Ländern in den offline-Modus geschickt.
„Wir denken selbst“
Authors: Mende Jan , Stockburger Manfred
Published: January 2023

Hans-Richard Schneeweiß übergibt die Leitung von Edeka Hessenring an Florian Kramm. Mit der LZ sprechen die beiden über den Wert der Genossenschaft und die Vorzüge der Dissonanz.
Grüne Branche stemmt sich gegen Krisen
Authors: Krönert Alrun
Published: January 2023

Nach der coronabedingten grünen Sonderkonjunktur für Obst und Gemüse sowie Blumen und Pflanzen hat das ablaufende Jahr den Erzeugern tiefe Sorgenfalten ins Gesicht geschrieben. Doch die Branche bleibt flexibel.
„Es gibt innerhalb der Regierung unterschiedliche Strategien“
Authors: Deglow Hans-Jürgen
Published: January 2023

Der Hauptgeschäftsführer des Lebensmittelverbands Deutschland Christoph Minhoff im LZ-Interview über die kommenden Herausforderungen der Branche.
La declaración previa de operaciones posiblemente constitutivas de elusión fiscal
Authors: Palao Taboada Carlos
Published: January 2023

En la última década algunos países, especialmente del ámbito anglosajón, han desarrollado un nuevo instrumento de lucha contra la elusión fiscal consistente en la obligación de declarar a la Administración tributaria determinadas operaciones o esquemas cuyas características las hacen sospechosas de ser elusivas. La declaración no prejuzga ni excluye el carácter elusivo de la operación sino que tiene la finalidad de proporcionar a la Administración una información que le permita una mejor gestión de los riesgos para el cumplimiento de los deberes fiscales. Este nuevo régimen de declaración previa ha llamado la atención de la OCDE, que se ha referido a él primero en el contexto del que denomina «cumplimiento cooperativo» y después de la lucha contra la llamada «planificación fiscal agresiva» y del programa BEPS, en el que dicho régimen es objeto de la Acción 12. La parte central del presente trabajo se dedica a examinar el régimen de declaración previa vigente en algunos países, con especial atención a los de los Estados Unidos y el Reino Unido, en los que se encuentra más desarrollado. A la vista de este examen se formulan algunas consideraciones sobre la eficacia del régimen y algunos problemas que puede plantear su adopción. En un anexo se expone el documento elaborado por la OCDE para el debate público sobre la Acción 12 del programa BEPS.
La monetización de los activos por impuestos diferidos (DTA): Un cambio de paradigma o la norma fiscal al servicio de la norma contable
Authors: Salas Lucia Raúl , Ferrer Sama Elena
Published: January 2023

Una de las modificaciones operada en el impuesto sobre sociedades más atípica y singular ha sido la introducción, en los últimos tiempos, del régimen de conversión de activos por impuesto diferido y la especial norma de imputación temporal prevista para los ajustes que los generaron. Un régimen que, en principio, se consideró algo específico y con incidencia básicamente en el sector financiero, ha llegado a alcanzar una trascendencia mucho más amplia, afectando de manera relevante a muchas entidades ajenas a ese sector. Este trabajo pretende acercar la comprensión de este régimen, su génesis, desarrollo y su actual regulación.
El impuesto sobre sociedades en 2016
Authors: Sanz Gadea Eduardo
Published: January 2023

La Ley del impuesto sobre sociedades (Ley 27/2014, de 27 de noviembre) ha sufrido en 2016, por necesidades recaudatorias, dos cambios instrumentados mediante el Real Decreto-Ley 2/2016, de 30 de septiembre, por el que se introducen medidas tributarias dirigidas a la reducción del déficit público, y el Real Decreto-Ley 3/2016, de 2 de diciembre, por el que se adoptan medidas en el ámbito tributario dirigidas a la consolidación de las finanzas públicas y otras medidas urgentes en materia social.
Todas las medidas comparten una característica, a saber, que pivotan sobre las pérdidas, sea impidiendo su cómputo, limitando su compensación, o imponiendo su reversión, las cuales son analizadas minuciosamente por el autor, el cual sugiere, a modo de conclusión, que hubiera sido conveniente, dado un determinado objetivo recaudatorio, moderar su intensidad y acompañarlas de otras, señaladamente la limitación de la reserva de capitalización.
La Ley de transparencia y las entidades sin ánimo de lucro: las obligaciones de información y su relación con la contabilidad
Authors: Álvarez Pérez Belén
Published: January 2023

La entrada en vigor de la Ley 19/2013, de 9 de diciembre, de transparencia, acceso a la información pública y buen gobierno, exige a un amplio número de sujetos la obligación de facilitar información sobre su organización, cuyo conocimiento sea relevante para garantizar la transparencia de su actividad, entre ellos a las entidades sin fines lucrativos (ESFL) que cumplan determinados requisitos. Este trabajo tiene como objetivo concretar los ámbitos informativos solicitados legalmente a las ESFL (hay que tener presente que la ley surge, inicialmente, para ser aplicada a las Administraciones públicas) y realizar sugerencias concretas para facilitar tanto su comunicación como comprensión por parte de sus potenciales usuarios, especialmente en el ámbito de la información económica.
Suministro inmediato de información en la gestión de los libros del IVA (I)
Authors: Longás Lafuente Antonio
Published: January 2023

El día 6 de diciembre de 2016 se publicó en el BOE el Real Decreto 596/2016, de 2 de diciembre, para la modernización, mejora e impuso del uso de medios electrónicos en la gestión del IVA, modificando el Reglamento del IVA, el Reglamento de facturación y el Reglamento de Gestión e Inspección Tributaria.
Con base en la transformación que ha experimentado la forma de llevar los libros registro en el IVA y la implantación gradual del uso de la factura electrónica, el legislador opta por establecer un sistema de llevanza de los libros registro a través de la Sede electrónica de la AEAT que acerque el momento del registro o contabilización de las facturas al de la realización efectiva de la operación económica que subyace a las mismas, con la finalidad de controlar y prevenir el fraude fiscal; si bien para establecer un equilibrio entre la obtención de la información y los costes indirectos que el suministro de la misma supone para los obligados tributarios, se elimina la obligación de presentar los modelos de declaración informativa 340, 347 y 390.
En el presente artículo, dividido en dos partes, se examina el nuevo sistema de llevanza de los libros registro a través de la Sede electrónica de la AEAT, diseccionando su análisis tanto en el ámbito subjetivo de aplicación como en el resto de las obligaciones formales que se imponen a los sujetos pasivos que lleven los libros a través de este sistema, todo ello acompañado de numerosos ejemplos y un cuadro-resumen global del nuevo sistema.
En esta primera parte el autor analiza la obligación general de llevar libros registro, la finalidad de la reforma, el ámbito de aplicación subjetivo y del funcionamiento del sistema de suministro inmediato de información (SII), trata sobre los libros registro que resultan afectados y sobre el libro registro de facturas expedidas, dejando para la segunda parte los libros registro de facturas recibidas, de bienes de inversión y el de determinadas operaciones intracomunitarias y las singularidades para determinados regímenes especiales. También en la segunda parte el autor aborda el tema de la liquidación del impuesto, de los efectos del retraso en la aportación de la información en los procedimientos de comprobación tributaria o la infracción tributaria por incumplimiento de la obligación.
Efectos en los estados financieros del artículo 5 de la Resolución de 9 de febrero de 2016, del ICAC, por la que se desarrollan las normas de registro, valoración y elaboración de las cuentas anuales para la contabilización del impuesto sobre beneficios
Authors: Romano Aparicio Javier
Published: January 2023

En este trabajo se analiza el efecto que ha supuesto en las cuentas anuales y en algunos indicadores financieros la aplicación de los requisitos necesarios para que puedan figurar en el balance de situación los activos fiscales que surgen de la existencia de bases imponibles negativas pendientes de compensar, derechos por deducciones pendientes de aplicar y activos por diferencias deducibles, con especial referencia a los primeros.
Responsabilidad penal de los administradores. Delito tributario o concurso culpable
Authors: Pérez-Bustamante Yabar David Ricardo
Published: January 2023

La responsabilidad penal de los administradores de una entidad mercantil puede derivarse, entre otros, por la presunta comisión de un delito contra la Hacienda pública por parte de la sociedad o por, en caso de que la entidad mercantil se encuentre en situación de concurso, la declaración de concurso culpable. Habrá que analizar no solo el elemento objetivo del tipo penal del delito contra la Hacienda pública, sino también el elemento subjetivo –dolo– en aras de determinar si la actuación del administrador es constitutiva de un ilícito penal por acción u omisión como consecuencia de un menoscabo patrimonial a la Administración. Para ello, deberá probarse la existencia de mendacidad u ocultación en la actuación de la sociedad y de los administradores, no bastando la mala gestión empresarial por sí sola para determinar tales ilícitos, analizándose de manera individualizada tales actos.
Análisis práctico de la Resolución de 5 de marzo de 2019, del ICAC, sobre criterios de presentación de los instrumentos financieros y operaciones societarias (y V)
Authors: Pérez Iglesias Juan Manuel , Sánchez Iniesta Ginés
Published: January 2023

El pasado 11 de marzo de 2019 el Boletín Oficial del Estado publicaba la Resolución de 5 de marzo de 2019, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se desarrollan los criterios de presentación de los instrumentos financieros y otros aspectos contables relacionados con la regulación mercantil de las sociedades de capital.
Esta resolución supone el desarrollo reglamentario de los criterios de presentación de los instrumentos financieros y de las implicaciones contables de la regulación mercantil en materia de aportaciones sociales, operaciones con acciones y participaciones propias, aplicación del resultado, aumento y reducción del capital social y otros aspectos contables derivados de la regulación incluida en el texto refundido de la Ley de Sociedades de Capital, aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y en la Ley 3/2009, de 3 de abril, sobre modificaciones estructurales de las sociedades mercantiles.
Terminamos esta serie de artículos con la publicación del quinto y último capítulo, en el que analizamos la contabilidad de las operaciones de reestructuración empresarial con el propósito de analizar desde una perspectiva general el método de adquisición y el método del coste precedente, y estudiar más en detalle y con un enfoque eminentemente práctico las novedades incorporadas por la Resolución de 5 de marzo de 2019.
Novedades en el impuesto sobre la renta de las personas físicas en el ejercicio 2021: referencia a los cambios normativos, doctrinales y jurisprudenciales
Authors: De Miguel Monterrubio Manuel
Published: January 2023

En el presente artículo se analizan las principales modificaciones introducidas en la normativa reguladora del impuesto sobre la renta de las personas físicas (IRPF) durante el año 2021 diferenciando entre las medidas que afectarán al ejercicio 2022 y las que resultarán de aplicación en el propio ejercicio 2021. Al mismo tiempo, se analiza la jurisprudencia del Tribunal Supremo y la doctrina administrativa más relevante evacuada por la Dirección General de Tributos y el Tribunal Económico-Administrativo Central en materia del IRPF durante dicho año.
¿Qué factores afectan a la supervivencia y éxito empresarial de las pymes en épocas de crisis?
Authors: Pérez Espés Cristina , Víctor Ponce Patricia , Romero Fúnez Domi , Cervera Oliver Mercedes
Published: January 2023

En España, las pequeñas y medianas empresas (pymes) suponen más del 90 % del tejido empresarial. Por ello, entender la evolución económica de España y sus retos exige comprender los desafíos a los que se enfrenta la pyme. La actual pandemia originada por la COVID-19 ha impactado económica y socialmente a las empresas. En este complicado contexto en el que estamos inmersos, nos planteamos si las pymes españolas podrán adaptarse al futuro deviniente y seguir contribuyendo positivamente en la economía española y europea, como sucedió tras la crisis económica de 2007. Una crisis puede afectar en mayor o menor grado a una compañía en función de diferentes factores y circunstancias. Este trabajo presenta una revisión de la literatura sobre las variables que han influido en la supervivencia y éxito empresarial de las pymes en épocas críticas. Para llevar a cabo el objetivo y sintetizar de manera sistemática las publicaciones previas, se utiliza la metodología de snowballing, propuesta por Wohlin (2014), y las directrices propuestas por Keele (2007).
Jurisprudencia del Tribunal de Justicia de la Unión Europea en materia de IVA en 2021 y su aplicación práctica en nuestro país
Authors: Bas Soria Javier
Published: January 2023

El Tribunal de Justicia de la Unión Europea (TJUE) dicta, todos los años, un número creciente de sentencias, tanto en procedimientos prejudiciales como de incumplimiento. Siendo el impuesto sobre el valor añadido (IVA) un impuesto armonizado en el ámbito comunitario, los criterios interpretativos del TJUE tienen gran relevancia para la comprensión y correcta aplicación del IVA.
El presente trabajo realiza un estudio detallado de las sentencias dictadas en 2021, acompañándose de un juicio sobre las principales conclusiones que cabe extraer para nuestro país, tanto de orden normativo como en la aplicación de los tributos.
HUBUNGAN MAKANAN SIAP SAJI (FAST FOOD) DENGAN KEJADIAN STATUS GIZI PADA REMAJA SMP NEGERI 1 GADING REJO TAHUN 2021
Authors: Anam Nia Agustina Saputri Khairul , Ayu Riska Nur Suci , Wati Desti Ambar , Pratiwi Amali Rica
Published: January 2023

Latar Belakang: Remaja merupakan masa dimana mudah sekali terpengaruh oleh lingkungan dan teman dekat, pengaruh teman akan mempengaruhi perubahan makan remaja dan akan menggemari hal baru seperti makanan siap saji (fast food) yang mengandung energi, lemak, dan natrium yang tinggi, sehingga membuat remaja mengalami masalah status gizi.
Tujuan Penelitian: Mengetahui hubugan makanan siap saji (fast food)   dengan kejadian status gizi pada remaja SMP Negeri 1 gading rejo tahun 2021.
Metode: Desain yang digunakan dalam penelitian adalah kuantitatif dengan menggunakan metode pendekatan Cross Sectional. Pengambilan sample dilakukan dengan menggunakan teknik random sampling. Sampel dalam penelitian ini berjumlah 152 orang. Analisis data dalam penelitian ini menggunakan Uji fisher.
Hasil: Hasil penelitian ini diperoleh obesitas 12 (7,9%), overweight 47 (30,9%), kurus 22 (14,5%), normal 98 (64,5%). Remaja yang sering mengonsumsi makanan siap saji (fast food) 113 (74,3%).  Berdasarkan analisis statistik menunjukan bahwa ada hubungan makanan siap saji (fast food) dengan kejadian status gizi pada remaja.
Simpulan: ada hubungan antara makanan siap saji (fast food) dengan kejadian status gizi pada remaja SMP Negeri 1 Gading Rejo.
ANALISIS TINGKAT KEPUASAN PASIEN PADA APOTEK K-24 GUBUG, KABUPATEN GROBOGAN
Authors: Islamiyah Imroatul , Yuswantina Richa
Published: January 2023

Latar Belakang : Apotek merupakan tempat pelayanan kefarmasian dan sebagai tempat praktek kefarmasian oleh apoteker. Dalam melaksanakan pekerjaan kefarmasian, apoteker wajib mempraktikan standar pelayanan kefarmasian yang bertujuan untuk meningkatkan kualitas pelayanan kefarmasian, menjamin kepastian hukum untuk tenaga kefarmasian, serta melindungi penderita serta warga dari pemakaian obat yang tidak rasional dalam rangka keselamatan penderita atau warga. Tujuan penelitian ini adalah bertujuan untuk mengetahui bagaimana gambaran tingkat kepuasan pasien pada Apotek K-24 Gubug, Kabupaten Grobogan.
Metode : Penelitian ini menggunakan metode deskriptif kuantitatif yang dikategorikan non eksperimental berupa penelitian analitik kuantitatif. Populasi dari penelitian ini yaitu pasien Apotek K-24 Gubug, Kabupaten Grobogan menggunakan teknik pengambilan sampel  accidental sampling. Analisis data  menggunakan perhitungan nilai indeks kepuasan pasien.
Hasil  : Pada tingkat gambaran mengenai kepuasan pasien pada apotek k-24 Gubug menggunakan 5 dimensi kepuasan yaitu pada dimensi kehandalan mendapatkan rata-rata sebanyak 99,5 %, dimensi ketanggapan mendapatkan rata-rata 99,98%, dimensi jaminan mendapatkan 99,35%, dimensi perhatian mendapatkan rata-rata 98,8%, dan pada dimensi bukti fisik mendapatkan 99,25%.
Kesimpulan : Hasil yang didapatkan menunjukkan bahwa tingkat kepuasan yang di berikan dalam pelayanan di apotek k-24 gubug sangat baik dan tinggi yaitu memiliki rata-rata nilai keseluruhan sebesar (99,35%).
How the recursive feature elimination affects the SVM and RF for wildfire modeling? A mountainous case study area
Authors: Barzani Ali Rezaei , Pahlavani Parham , Ghorbanzadeh Omid , Ghamisi Pedram
Published: January 2023

Abstract. This study aims to identify key fire factors via recursive feature elimination (RFE) to generate a forest fire susceptibility map (FSM) using support vector machine (SVM), and random forest (RF) models. The fire zones were derived from MODIS satellite imagery from 2012 to 2017. Further validation of these data has been provided by field surveys and reviews of land records in rangelands and forests; a total of 352 fire points were determined in this study. Seventeen factors involving topography, geomorphology, meteorology, hydrology, and anthropology were identified as being effective primary factors in triggering and spreading fires in the selected mountainous case study area. As a first step, the RFE models of the RF, Extra trees, Gradient boosting, and AdaBoost was used to identify important fire factors among all selected primary factors. The SVM and RF models were applied once on all factors and the second on those derived from RFE models as the key factors in FSM. Training and testing data were divided tenfold, and the model's performance was evaluated using cross-validation (CV). Different metrics were used to measure accuracy, including recall, precision, F1, accuracy, the area under the curve (AUC), Matthews correlation coefficient (MCC), and Kappa. The accuracy assessment process shows that the FSM results are further improved by leveraging RFE models to distinguish the key factors and not include unnecessary factors. The greatest improvement is for SVM, with more than 10.97 % and 8.61 % in the accuracy and AUC metrics, respectively.
Correlation between oestrogen receptor (ER?) and Ki-67 receptor expression in canine genital neoplasms by immunohistochemistry
Authors: Tukaram Kodange Omkar , Simon Shibu , Paul K. Magnus , Jayakumar C. , Sajitha I. S. , John T. Vanesa
Published: January 2023

The objective of the current study involved assessment of correlation between the expression of oestrogen receptor (ERα) and Ki-67 by immunohistochemistry, in the genital borne neoplasms in 12 postpubertal bitches between 2 to 12 years of age, presented at University Veterinary Hospitals, Kokkalai and Mannuthy. The age group of 5-8 years had the highest incidence of neoplasia (50.00 %) in comparison with other groups. Episiotomy was performed for extraluminal tumours while local excision performed in all intraluminal tumours except canine transmissible venereal tumour (CTVT). A chemotherapeutic regimen involving intravenous infusion of vincristine sulphate at 0.025 mg/kg was administered to bitches with CTVT and squamous cell carcinoma (SCC) until complete remission of the neoplasm. The tumours were histopathologically confirmed as myofibroma (n=6), CTVT (n= 3), leiomyoma (n = 1), SCC (n = 1) and fibroma (n = 1). Immunohistochemical staining of the neoplastic tissues was performed to evaluate ERα and Ki-67 expression status which could aid in estimating the malignancy potential and influence of ERα on the same. Spearman’s rank correlation between the immunohistochemical scores for the expression of ERα and Ki-67 in these tumours was highly significant (p<0.01). The correlation between ERα and Ki-67 had a significant negative correlation (p < 0.05). In conclusion, the study suggests that higher expression of Ki-67 of a neoplasm coupled with lower expression of ERα bears evidence to a malignant process.
Comparative evaluation of darbepoetin therapy in non-regenerative anaemia associated with Babesia gibsoni infection in dogs
Authors: Parvathy J. , George Arun , Ambily V. R. , Pillai Usha Narayana , Krishna B. Dhanush , V.L Gleeja
Published: January 2023

The present study describes a comparative evaluation of haemato-therapeutic response to darbepoetin therapy in non-regenerative anaemia associated with Babesia gibsoni infection in dogs. A total of 68 dogs, presented at Teaching Veterinary Clinical Complex, Mannuthy with signs of anaemia, weakness, anorexia and pallor of mucous membranes were screened for nonregenerative anaemia. Twenty dogs with a reticulocyte count of < 60,000/μL, haematocrit of < 30 per cent and positive for B. gibsoni were selected for detailed study. The twenty dogs were divided into two groups of ten animals and were subjected to estimation of complete blood count and analysis of serum protein and iron status. Ten dogs brought to the hospital for vaccination or health check-up served as healthy control. Haematological examination revealed significant anaemia and thrombocytopenia in both the groups. Serum total protein, albumin and total iron binding capacity revealed no difference between diseased groups with the healthy control. Serum iron and percentage transferrin saturation were similar in Group I and II, but significantly higher than healthy control. To compare darbepoetin efficacy, Group I dogs were administered with clindamycin and doxycycline for three weeks, whereas Group II was given with darbepoetin at the dose rate of 0.5 μg/kg body weight at weekly intervals for three weeks in addition to clindamycin-doxycycline as in Group I. Dogs of both groups showed complete remission of clinical signs within 10 days of therapy. Statistical analysis revealed no significant difference in haematological parameters between the treatment groups. It can be concluded from this study that there is no added advantage of darbepoetin therapy over conventional therapies against non-regenerative anaemia associated with B. gibsoni infection in dogs.
Comparison of California Mastitis Test and somatic cell counts for detection of subclinical mastitis in crossbred cattle
Authors: Abdulkhader Arifa , Meganath K.V. , Vignesh S. , Rojan P.M. , Muhammed E.M. , Rathish R.L. , Asaf V.N. Muhasin , Dinesh C.N.
Published: January 2023

Mastitis is a major constraint that severely affects milk production in dairy animals. The California Mastitis Test (CMT) is a reliable and rapid field test for the diagnosis of subclinical mastitis (SCM) which gives an indirect estimate of somatic cell count (SCC). Based on the results of CMT screening and SCC of the milk of 105 crossbred animals located in different farms in Wayanad and Calicut districts of Kerala state, the present study attempts to find the estimates of sensitivity, specificity, accuracy, positive predictive value (PPV) and negative predictive value (NPV), false discovery rate (FDR) and false omission rate (FOR) of CMT relative to SCC as the reference standard. The correlation and agreement between CMT and SCC were also analysed. The estimated Spearman and Kendall Tau b correlation coefficients were 0.88 and 0.76, respectively, which indicated a strong positive relationship between CMT and SCC. The sensitivity and specificity values of CMT were 1.000±0.000 and 0.510±0.071, respectively. These values indicate that the probability for an animal with mastitis to be identified using CMT is 100 per cent and the probability of correctly identifying an animal without mastitis animal is 51 per cent. The high sensitivity value of CMT in this study indicated that CMT could be used to find out the true prevalence of SCM in crossbred animals. Analysis of the data also revealed that CMT had a PPV of 0.700±0.051 and an NPV of 1.000±0.000. The calculated accuracy of CMT was 0.771±0.041. The estimated FDR and FOR were 0.300±0.051 and 0.000±0.000, respectively. Kappa statistic was used to determine the level of agreement between CMT and SCC and the kappa coefficient value was 0.53±0.07 which indicated moderate agreement.
Effectiveness of Ethical Leadership on Job Satisfaction: Mediating Role of Organizational Citizenship Behavior
Authors: Nawaz Amjad , Aihua Gu , Khan Muhammad Farhan
Published: January 2023

Recently, ethical leadership has opened innovative thought pathways that have attracted global human resource managers’ attention because of their efficacy and positive impact on organizational citizenship behavior. This research demonstrates the magnitude of employees’ job satisfaction impacts performance motivated by ethical leadership and organizational citizenship behavior. This study aims to determine the influence of ethical leadership on employees’ job satisfaction and OCB. Using a convenience sample design, data were collected from 230 employees. SmartPLS-3 software was used for data analysis. The results of this study reveal that ethical leadership has a positive impact on job satisfaction. Organizational citizenship behavior has mediated the relationship between job satisfaction and ethical leadership. The finding shows that ethical leadership has a significant impact on employees’ job satisfaction as well as a partial mediating relationship. Based on the findings, we present the theoretical and policy implications, limitations, and future studies pertinent to this research
Analisis Indeks Massa Tubuh Dengan Siklus Menstruasi Pada Remaja Putri
Authors: Oktavia Lina , Amelia Wachyu
Published: January 2023

Siklus menstruasi adalah jarak antara tanggal mulainya menstruasi yang lalu dan mulainya menstruasi berikutnya. Panjang siklus menstruasi normal ialah 28 – 30 hari sekali,dengan lama menstruasi berkisar 3-7 hari. Tujuan penelitian ini untuk mengetahui Adakah Hubungan antara Indeks Massa Tubuh dengan Siklus Menstruasi Remaja Putri. Jenis penelitian ini menggunakan desain analitik dengan pendekatan cross sectional yaitu penelitian dimana variabel independent (Indeks Massa Tubuh) dan variabel dependent (Siklus Menstruasi). Populasi dalam penelitian ini adalah seluruh remaja putri Desa Pusar Kp.1 Bulan Juli Tahun 2022 Kecamatan Baturaja Barat Kabupaten Ogan Komering Ulu. Sampel dalam penelitian ini adalah sebagian dari populasi dengan menggunakan tekhnik pengambilan sample Accidental sampling yang berjumlah 52 responden. Hasil uji statistik Chi-Square diketahui p value 0,212 (<0,05). Hal ini menunjukkan tidak ada hubungan yang bermakna antara indeks massa tubuh dengan siklus menstruasi. Saran untuk remaja putri agar bisa menjaga pola hidup sehat dan indeks massa tubuhnya sehingga tidak mengganggu siklus menstruasinya.
外资会员制零售业在中国的生存之道-以Costco为例
Authors: 徐 婕
Published: January 2023

Costco在2021年《财富》世界500强排名第27位，Costco在经过三十多年的稳健发展后已成为美国第二大零售商、全球第七大零售商以及美国第一大连锁会员制仓储式超市。2019年中国大陆首家Costco在上海正式营业，吸引力大量的顾客，开业仅五个小时就因购买人数过多不得不终止营业；同时，Costco决定陆续在中国增设店面。本文采取统计分析、单位根检验、协整分析、格兰杰因果检验、多元回归分析等方法，对Costco的商业模式进行研究，探究使得Costco如此火爆的原因。研究结果发现其低价格高品质、会员服务是其成功的关键，这与我国传统零售商以及连锁超市的运营模式存在着很大的不同，也对我国连锁经营超市有着良好的指导和借鉴作用。
Calibration of calraceous nannofossils and planktonic foraminifers’ zonation in the Lower and Middle Paleocene of Bulgaria
Authors: Stoykova Kristalina , Juranov Sava , Ivanov Marin
Published: January 2023

This study represents first attempt to juxtapose and correlate the zonal schemes of calcareous nannofossils and planktonic foraminifers in the Lower and Middle Paleocene of Bulgaria. The calibration of the two schemes is accomplished in the most complete and continuous sedimentary succession of Byala Fm., cropping out in the sections around the village of Goritsa, Varna District. In the Danian Stage the presence of NP1-NP4 nannofossil zones as well as of the planktic foraminifera zones Pα, P1a, P1b, P1c, P3a is documented. In despite of the scarce paleontological data, the presence of P0 zone in basal Danian and P2 zone in the upper Danian is suggested. In the Selandian Stage NP5 and respectively P3b zones are evidenced with exceptionally rich plankton associations. The upper part of the section is incomplete due to the overthrusting of Upper Cretaceous sediments. The most important bio-events in both group are calibrated, thus enable higher biostratigraphic resolution and accuracy of dating.
Petrology, geochemistry and age dating of Skrut granitoids – new evidence for Early Triassic magmatism in Belasitsa Mountain (SW Bulgaria)
Authors: Zidarov Nikola , Tarassova Eugenia , Peytcheva Irena , Albrecht von Quadt , Andreichev Valentin , Titorenkova Rositsa
Published: January 2023

The Skrut granitoids crop out in the western part of Belasitsa Mountain in SW Bulgaria. They are intruded in biotite gneisses and mica schists, building up together a complex nappe structure in the frame of the Serbo-Macedonian Massif (SMM). Main rock forming minerals in the Skrut granitoids are plagioclase, potassium feldspar, quartz, and biotite and accessories are apatite, allanite, epidote, zircon, titanite and garnet. These granitoids have undergone processes of dynamic metamorphism and non-uniform hydrothermal alteration. In respect to K2O content they belong to the high potassium calc-alkaline magmatic series while according to the ASI coefficient they are related to the weakly per-aluminium granitoids. The magma is enriched in water and REE. Probably, its crystallization has proceeded at pressure of 11 to 11.5 kbar (presence of magmatic epidote) and temperature of 800 to 600°C. The positive ε-Hf values of zircon crystals (from +0.4 to +3.5) propose mixed crust-mantle magma source whereas calc-alkaline characteristics and discrimination diagrams propose a volcanic-arc/continental margin or postcollisional environment of the magma generation. The age of the granitoids is determined by conventional U-Pb method on zircons as 248.85±0.70 Ma. The regression line obtained by the Rb–Sr isotope analyses on whole rock samples yield an age of 167.3±8.1 Ma, which is interpreted as a mixing line, probably influenced also by overprinted events. The new data suggest formation of the Skrut granitoids during the Early Triassic as a result of Late Variscan event in extensional conditions and block dismembering (rifting?). The post-metamorphic intrusion of the granitoids defines the high grade metamorphism in Belasitsa Mountain as pre-Triassic in age.
Background contents of some minor and trace elements in the rocks on Bulgarian territory
Authors: Christova Julia , Christov Dimitar , Kuikin Simeon
Published: January 2023

Reference values for the mean background (normal) contents and the upper background thresholds in the main types of rocks and total for all rocks in Bulgaria are derived for chemical elements known as minor and trace components in the composition of the rocks – Be, Sr, Ba, Sc, Ti, V, Cr, Mo, W, Mn, Co, Ni, Cu, Zn, Cd, Hg, Sn, Pb and As. The concentration and the distribution of the elements studied in rocks on Bulgarian territory are characterized through generalization and mathematical-statistical processing of the available data from geochemical investigations carried out during the period 1960—2003. The massif of data assembled includes 19 443 quantitative and semi-quantitative element determinations on 2 589 samples representative for different by age and geological position rock complexes. The individual types of rocks are characterized by specific parameters of distribution of the elements contents – mean value, variance, upper background threshold, etc. Some of the elements show significant geochemical differentiation between rock types. The ultrabasic and basic rocks are distinguished with high contents of Ti, V, Cr, Ni, Co, Mn. Regarding Be and Pb, highest concentrations are found in the acid and moderate acid rocks. Most intensively differentiated by rock types are the contents of Ti, Cr, Ni, Hg. The mean contents derived for all rocks on Bulgarian territory are the following (in ppm): Be – 2, Sr – 280, Ba – 506, Sc – 9, Ti – 2956, V – 73, Cr – 25, Mo – 1, W – 0.7, Mn – 650, Co – 10, Ni – 17, Cu – 20, Zn – 45, Cd – 2.3(?), Hg – 0.03, Sn – 3, Pb – 21 and As – 2.2. The background contents obtained for the elements studied (CBG) show good coincidence with the respective recent averages for the upper continental crust (CUC) calculated by Wedepohl (1995). The coefficients of concentration (CBG/CUC) are: Cu 1.40 – V 1.38 – Sc 1.29 – Pb 1.24 – Mn 1.23 – Sn 1.20 – As 1.10 – Ti 0.95 – Ni 0.91 – Sr 0.89 – Zn 0.87 – Co 0.86 – Ba 0.76 – Mo 0.71 – Cr 0.71 – Be 0.65 – Hg 0.54 – W 0.50. The reference values obtained for the background contents of Be, Sr, Ba, Sc, Ti, V, Cr, Mo, W, Mn, Co, Ni, Cu, Zn, Hg, Sn, Pb and As (Cd excluded) could be accepted as sufficiently reliable standards for comparative geochemical, petrological, metallogenic and ecologic investigations and as regional Clarkes of these elements for the Bulgarian territory and the Balkan region.
Loess-cement long-term strength — a facilitating factor for loess improvement applications
Authors: Angelova Roumyana
Published: January 2023

The investigations are carried out with sandy, silty and clayey loess varieties from North Bulgaria. The obtained results manifest a significant increase of the compressive strength of loess-cement mixtures in time (1.5—5.0 times) in comparison with the standard test period (1 month). This is a favourable factor for wide and various application of this material. The methods included in the group of surface mixing (soil-cement cushions; impervious screens and protective facings) are developed and widely used in Bulgaria. Unfortunately, the group for deep stabilization (deep mixing method; jet-grouting and soil-cement piles) is only occasionally applied in Bulgaria. Deep mixing stabilization is of great promise in treatment of high collapsible loess bases, saturated loess, loess areas with high seismic intensity and different environmental applications.
Late Alpine deformations, Neotectonic evolution and Active tectonics of the southern border of Central Balkan Mountain: a new contribution
Authors: Shanov Stefan , Sanz de Galdeano Carlos , Galindo-Zaldivar Jesus , Radulov Alexander , Nikolov Gabriel , Azañon Jose , Yaneva Marlena
Published: January 2023

The published till now data and interpretations show the dominant role of the active faults in the structures of Karlovo and Sheynovo grabens and along the southern slope of the Central Balkan Mountain. The new investigations along the southern border of the Balkan Mountain included studies of faulting and fracturing at micro and mezzo-levels. A quantity of striae on slickensides and shear joints were measured. Thin sections have been prepared from five samples collected from outcrops of the surface of thrusting of the big granite over-thrust. The microscope analyses have shown that the process of thrusting was in low-temperature conditions. The secondary deformations at micro-level are reflections of the next tectonic impacts. Geophysical information has been also analysed (data from the seismic profiling, as well as reinterpretations of the gravity field). The tectonic stress fields from the Early-Alpine time till now have been reconstructed. For the first time it has been proved the existence of deformations from the Atean phase (Late Miocene) along the southern slope of the Balkan Mountains. This stress field is characterised by sub-horizontal and NE—SW directed axis s3 and axis s1 varying from subvertical to NW—SE direction. The youngest tectonic stress field has dominant N—S extension. The main conclusion of the study is that it was not possible to find proves for the existence of significant fault extended along the southern slope of the Balkan Mountains. A combination of fault structures is present, some of them being old surfaces of over-thrusting. No traits of recent active tectonic were found, and the seismicity is very low. It can be assumed that the recent movements are facilitated by listric-type faults, and this is related to the change of the bedding angle of the sediments filling the adjacent young basins.
Callovian to Lower Cretaceous pelagic carbonates in the West Balkan Mountains (Komshtitsa and Barlya sections): integrated biostratigraphy and microfacies
Authors: Lakova Iskra , Tchoumatchenco Platon , Ivanova Daria , Koleva-Rekalova Elena
Published: January 2023

The Jurassic System in the West Balkan Mountains attracted the attention of the first scholars of geology and stratigraphy in Bulgaria F. Toula and V. Zlatarski more than 100 years ago. The intense field, palaeontological and stratigraphical studies of the Upper Jurassic and Lower Cretaceous pelagic carbonates in the Izdremets Syncline led to the lithostratigraphic subdivision and establishment of all stages from the Callovian to the Hauterivian as a relust of publications of I. Sapunov, I. Nachev, T. Nikolon and G. Mandov in the 60s and 70s of the last century. An integrated micropalaeontological zonation of the Tithonian, Berriasian and Valanginian was elaborated by I. Lakova, K. Stoykova and D. Ivanova. Recently, P. Tchoumatchenco divided the sections at Komshtitsa and Barlya into second- and third-order sequences. The subject of this paper is a synthesis of the existing stratigraphic knowledge of the Callovian to Valanginian pelagic carbonate succession at the sections of Komshtitsa and Barlya in the West Balkan tectonic unit, as well as a correlation with new micropalaeontological and microfacial results. A zonation on calcareous dinocysts for the Upper Jurassic is here presented and correlated to the ammonite zones in the Yavorets, Gintsi and Glozhene Formations. The used biostratigraphical criteria of determination of the stage boundaries (Callovian to Valanginian) are discussed. Six successive microfacies are determined and described: filamentous, Globuligerina-radiolarian, Saccocoma, Globochaete, calpionellid and spicule.
Tindak Tutur Berbahasa Inggris Petugas Kantor Depan pada Hotel Melati di Kawasan Wisata Ubud, Bali
Authors: Murdana I Ketut
Published: January 2023

The research entitled “The Use of Speech acts types on the English Speech of the Front Office Staff at Some Small Scaled Hotel in Ubud Tourist Resort Gianyar Regency Bali” discusses one research problem which is the use of speech acts types on English speech of the Front Office staff in communicating with the hotel guests. The theory applied to analyse data is Pragmatic Theory that is speech acts types theory proposed by Searle (1969) and Wijana (2015). The research findings on the use of speech acts types on English speech of the Front Office staff at some small scaled hotel in Ubud Tourist Resort Gianyar Bali is that all those 10 speech acts proposed by Searle (1969) and Wijana (2015) which are: (1) locutionary acts, (2) ilocutionary acts, (3) perlocutionary acts, (4) assertives acts, (5) reformatives acts, (6) verdivtives acts, (7) expressives acts, (8) directives acts, (9) commisives acts, (10) fatice acts have all already been used in English speech of the informants of the Front Office staff eventhough the use are not yet as on the whole of every speech event occurred.