bluuebunny/crossref_metadata_2025 huggingface dataset:
Knowledge, attitude, and awareness of parents regarding their children’s oral health in Bathinda, Punjab
Authors: Singh Tarun Kumar , Arshad E , Sharma Ankit , Kumar Manish , Choudhary Ekta , Sharma Sarang
Published: August 2022

Objective: The objective of this study was to determine the knowledge, attitude, and practical behavior of parents regarding their children’s oral health in Bathinda, Punjab. Methodology: A cross sectional study was   conducted   among 500 parents who reported in outpatient department of All India Institute of Medical Sciences, Bathinda, Punjab. Data were collected through a self‑administered questionnaire. The statistical analysis was performed using the Statistical Package for Social Sciences software (21.0 version; Inc., Chicago IL, USA) for descriptive and multivariate analysis, and the level of statistical significance used in this study was chosen at P < 0.005. Results: The results showed that parents have satisfactory knowledge regarding the oral hygiene maintenance of their children. Lack of knowledge regarding fluoridated tooth paste were found. Moreover, many people don’t have any idea about ideal time for first dental visit. Otherwise, parents knew well about different type of brushes, importance of brushing, and food substances that may cause tooth decay etc. Conclusion: The present study indicates satisfactory results regarding knowledge of parents regarding their child’s oral health in Bathinda. Even though the knowledge and awareness is good, the caries status in children are found to be high in this region.
Association of anti thyroid peroxidase antibody with thyroid profile in the patients of subclinical hypothyroidism
Authors: Shahrukh Mohammad , Masood Tariq , Saxena Shikha
Published: August 2022

Background: Thyroid is an endocrine gland which is ductless and plays very important roles such as metabolism of body along with maturation and growth. Subclinical Hypothyroidism is a mild form of Hypothyroidism which due to the abnormal level of TSH. Objectives: The aim of the study was to find out the correlation of anti-TPO antibody with thyroid profile in subclinical hypothyroidism. Materials and Methods: The present study was conducted on 200 cases and 200 controls who attended the OPD of Shri Guru Ram rai Institute of Medical and Health Sciences, Dehradun. The various Biochemical investigation (TSH, FT3, FT4 & Anti- TPO) of these patients were analyzed by ELISA Method with standard protocol. Data analyzed statistically by SPSS software. Results: The study observed TSH and Anti-TPO antibody level was statistically higher (p-value= <0.05) in cases as compared to control. Free T3 and Free T4 value was in normal range in both subjects. Anti-TPO antibody has positive correlation with THS. Conclusion: Out of all the investigations and observations only record of TSH is the definite prognostic marker to ensure that the patients have subclinical hypothyroidism.
Effect of x- ray on the treatment of breast cancer combined with amygdalin and doxorubicin separately
Authors: Aldulaimy Mustafa I. Ahmed , Dawood Numan S. , Al-Rawi Amera Mahmood M.
Published: August 2022

Background: Radiation therapy has the ability to destroy healthy cells in addition to cancer cells in the area being treated. However, when radiation combines with doxorubicin, it becomes more effective on breast cancer treatment. Objective: This study aims to clarify the effect of X-ray from LINAC combined with amygdalin and doxorubicin on breast cancer treatment, and the possibility of using amygdalin with X-ray instead of doxorubicin for the breast cancer treatment. Method: Two cell lines were used in this study, the first one was MCF-7 cell line and second one was WRL- 68 normal cell line. These cells were preserved in liquid nitrogen, prepared, developed and tested in the (place). The effect of three x-ray doses combined with amygdalin and with doxorubicin was studied on these strains. Results: Combination of radiation with amygdalin and with doxorubicin, separately, exam revealed no statistically significant difference between x-rays doses (1Gy, 3Gy and 5 Gy) combined with amygdalin and x-rays doses (1Gy, 3Gy and 5 Gy) combined with doxorubicin for MCF-7 and WRL-68.In conclusion: there is possible to be considered amygdalin as a promise breast cancer treatment instead of doxorubicin combined with x-ray.
Nursing students' burnout, stress, and coping during the COVID-19 Pandemic
Authors: Devi Sudesh , Nandaprakash P
Published: August 2022

Nursing students are not immune to the stress that comes with being a student nurse. Despite the fact that there is a lot of literature on the issue, there has been little attention paid to stress in student nurses. This study examined a number of scientific papers on nursing student burnout, stress, and coping techniques. This was done through the use of a systematic review and the collection of publications. This systematic study relied on the databases CINAHL, PubMed, Medline, and Google Scholar. These databases were selected for bibliographic information for publications on the study topic: burnout syndrome, stress, and coping skills, all of which were considered. Searches in English, during the previous two years (2020 & 2021). This systematic review revealed that nursing students were experiencing moderate to severe stress as a result of a shift in the way they were taught, a lack of clinical skills, and a concern of getting COVID 19. Nursing students, on the other hand, dealt with stress in a variety of ways. The review findings might help nursing educators build stress management strategies that are both scientifically verified and culturally suitable for their students.
Impact of currency futures on spot rate volatility in Indian foreign exchange market
Authors: Singh Ashwani , Patra Govind
Published: August 2022

The work aimed going to ascertain the efficacy of the currency futures on cash-market or Spot exchange rates volatility with respect of USD/INR, EURO/INR, GBP/INR & JPY/INR. The daily closing of have been taken from RBI website.  Also, the time series data is checked for stationarity using ADF test. Existence of ARCH effect examined in spot rate residual of the return series data and checked with Autoregressive conditional heteroskedasticity L.M. test by using GARCH (1,1) model. Findings of GARCH model shows that large volatility is persistent pre-introduction of currency futures and finding shows presence of time-varying conditional volatility of returns of currencies spot prices at pre-post and total period of currency futures introduction in currency exchange market. The variances in volatility of the exchange rate returns of pre and post introduction of currency futures time periods being analyzed by using statistical tools. Findings shows to be importantly varied and volatility has been came down in the post futures era also series were found more stable in terms of volatility.
Use of evidence NDVI, NDBI, NDWI, MSAVI to reveal the uses of agricultural land in karma district using modern technologies
Authors: Al-Issawi Riyadh Jassim Mohammed , Al-Falahi Ahmed Salman Hammadi
Published: August 2022

The study of agricultural land uses in karma district relied on a range of ideas using modern  geographical techniques  to build a model of simulation of spatial distribution of land uses, which used  sensor  data after key sources in detections uses of land cover through reliance on satellite data (Land Sat-8) and sensor (OLI) For 2020, to achieve the study's objective, normalized Difference Vegetation Index (NDVI),  Normalized Difference Built Up Index (NDBI), Normalized Difference Up Index (NDBI),  Normalized Difference Water Index (NDWI) and Ms AVI  )  Modified Soil Adjusted Vegetation Index.
Study for the production of local adsorbent from tea and coffee wastes for removal of lead ions from an aqueous solution
Authors: AL-Hussain Zahraa Kadhim Abd , Hameed Hayder M. Abdul
Published: August 2022

In this article, the manufacture of low-cost adsorbents from tea and coffee waste for the removal of lead from an aqueous solution was batch experimental of the created adsorbent. After charring tea and coffee waste, there was a considerable improvement in surface area and other physical parameters such as density, bulk density, and porosity.  In the batch studies, different dosages of both adsorbents were utilized, and the equilibrium isotherm was of the very favorable type for adsorbents, and two models (Freundlich and Langmuir) were used, and the data corresponded well with the Freundlich isotherm. a random set of experiments showed a removal degree efficiency of lead reaching (99 percent ).production
Micro sensors in orthopeadic appliances: for monitoring appliance Wear-Review
Authors: Naik Moode Kaladhar , Goudar Siddarth , Pisarla Manish , Rajesh Damarasingu , Kurrey Vaibhavee , Pisal Eesha Pramod
Published: August 2022

Orthopaedic appliances are designed to transfer forces to facial skeleton as directly as possible. These appliances effectively influence bone growth and sutural changes which when given in growing age favourably alters the continuing facial growth pattern. The primary objective is to correct the skeletal imbalance; correction of the malocclusion is relatively secondary in importance. Yet the success of orthodontics mainly depends on the retention which aims to stabilize the treatment in optimal aesthetic and functional positions.  The aim of the present writing is to review the usage of micro sensors in the orthopaedic appliances in order to monitor their wear and thus finds a way to stabilize treatment results.
Positively charged polyvinylidene fluoride (PVDF) membrane: A potential alternative for absorbent paper points in endodontics
Authors: Anubhuti Anubhuti , Goudar Siddarth , Ahmed Siddiq , Rajesh Damarasingu , Karukola Ravi Kumar , Goutam Manish
Published: August 2022

Aim The purpose of the study was to evaluate the performance of Polyvinylidene Fluoride (PVDF) as an alternative to paper points (PPs) for endodontic treatments. Methodology The paper points and the PVDF membrane were evaluated for endotoxin binding using Limulus Amebocyte Lysate (LAL) assay. New paper points and the PVDF membrane were evaluated for the presence of endotoxins. Results Absorbency and endotoxin removal with the 0.22µm PVDF membrane was significantly greater than any of the paper points tested. There was significantly more endotoxin found in new paper points compared to the PVDF membrane. Conclusion In conclusion, our study showed that the 0.22μm PVDF membrane was significantly more absorbent and removed more endotoxins than PPs.
Study of colposcopic and histopathological correlation for cervical lesion at tertiary care: An original research
Authors: Asati Pranshi , Sultan Shabana , Nigam R.K , Asati Shubham
Published: August 2022

Introduction–Colposcopy is the diagnostic method for cervical cancer. It involves visualization and examination of cervix, vagina and vulva with the aid of a colposcope. Similar to pap smear, colposcopy is also a non-invasive method but is expensive and thus it is used as typically to assess the presence, location, size, extent, as well as type of pre-cancer or cancer. Also, it is helpful in guiding the appropriate site for taking the biopsy for histopathological examination.Objective- To study the colposcopic findings of cervical lesions in patients and to differentiate between benign and malignant cervical lesions. Also, correlating the colposcopic findings with histopathological findings.  Material and methods- The present study entitled “Study of Colposcopic and Histopathological Correlation for Cervical Lesions at Tertiary Care Centre” was conducted in Department of Obstetrics and Gynecology on a total of 250 females. Data was compiled and correlation between the findings of colposcopy and histopathology was done. Level of agreement between colposcopic and histopathologic findings was calculated using kappa statistics. P value <0.05 was considered significant.
Chemopreventive and therapeutic efficacy of thymoquinone on experimentally induced hamster buccal pouch carcinogenesis
Authors: Shamia Ashraf Yehia , Abd-Alhafez Ahmed Abd-Alshakor , Soliman Emad , Zouair Mohamed Gomaa Attia
Published: August 2022

Aim: The present study aimed to investigate the chemopreventive and therapeutic effect of thymoquinone (TQ) on experimentally induced hamster buccal pouch carcinogenesis. Methodology :  40 Syrian male hamsters were classified into 4 equal groups (G(s)) of 10 each. GI: The animals remained untreated. The pouches of animals in GII, GIII, and GIV were painted 3 times a week for 14 weeks (ws). with 7,12-dimethylbenz (a) anthracene (DMBA). GII: No additional treatment was administered. Those in GIII: oral administration of TQ at a dose of 30 mg kg-1, one week before, as well as, during the application of DMBA on alternate days for 14 ws, whereas in GIV: The animals were injected intraperitoneally (IP) with TQ 50 mg/kg body weight thrice a week for 3ws. After the end of the experiment, the gross observations were made. Then, the fresh pouch specimens were surgically bisected into two pieces, one for Hematoxylin and Eosin (H&E) stain and immunohistochemistry (IHC) stain using Bcl-2. The other piece was used for apoptosis detection through a flow cytometry (FCM) test. Results: Gross observation showed variation in reduction of the tumor size in chemoprevention and treated group compared to the DMBA treated group.
VOLUME RESIDUAL DE FRASCOS-AMPOLA E SUBDOSAGENS DE MEDICAMENTOS PREPARADOS PELA EQUIPE DE ENFERMAGEM
Authors: Rodrigues Witkouskas Francine , Magnabosco Patricia , Gabriele Souza Alves Luana , de Godoy Simone , Maria Marchi-Alves Leila
Published: August 2022

Objetivo: Identificar o volume residual em frascos-ampola, após o preparo de injetáveis, associando os erros relacionados a subdoses com as classes dos medicamentos.

Método: Estudo descritivo, de abordagem quantitativa. Os dados foram coletados no período de dezembro de 2020 a setembro de 2021, em um serviço ambulatorial privado de um município brasileiro localizado a nordeste do Estado de São Paulo. Foram analisados 562 frascos-ampola de medicamentos preparados pela equipe de enfermagem. Utilizou-se formulário contendo o nome comercial do medicamento, classe/indicação terapêutica, data e horário de reconstituição, volume utilizado para reconstituição do medicamento e volume residual de cada frasco. Os dados foram tabulados e analisados por estatística descritiva e teste ANOVA.

Resultados: 462 (82,2%) frascos-ampola continham volume residual que variou de 0,1 ml a 1,5 ml e 165 (29,4%) continham 0,2 ml de solução residual, com perda média de 4,5% da solução. Não houve diferença na perda de solução entre as diferentes classes de medicamentos.

Conclusão: Os achados destacam a necessidade de intervenções para a redução de falhas, nas fases de preparo dos medicamentos, com ênfase nos erros associados às subdosagens terapêuticas
Structural Design of Raft Foundation - A Case Study of Lucknow Region in Uttar Pradesh, India
Authors:   Department of Civil Engineering, Amity School of Engineering and Technology, Amity University Uttar Pradesh, Lucknow Campus, India, Ojha Devesh , Srivastava Rajendra Kr. ,   Retired Engineer in Chief UP P.W.D. and Retired M.D. U.P. Bridge Corporation, India
Published: August 2022

In this age of rapid growth in population in India, there is a scarcity of land in prime locations, especially in metro cities of the country. To overcome this problem, we are moving towards vertical constriction. The main problem in moving towards vertical construction is the foundation system, if the foundation system in high-rise buildings is not planned and designed smartly and economically then there are different problems related to the foundation system that is going to arise, the soil in that area also plays a very important role in designing of the economical and stable foundation system. It is always beneficial to have a raft foundation on alluvial soil for high-rise buildings. But, however, it is a matter of great concern what foundation will be proposed on such types of natural soils or man-made refills. In this paper, an attempt has been made to design a raft foundation based on its geotechnical analysis. An extensive survey of research works devoted to studying the geotechnical parameters affecting the behavior of raft foundations is carried out with detailed experiments raft foundations are increasingly being recognized as an economical and effective foundation system for high-rise buildings. This paper sets out some principles of design for such foundations, including design for the geotechnical ultimate limit state, the structural ultimate limit state, and the serviceability limit state. Attention will be focused on the improvement in the foundation performance due to the raft being in contact with, and embedded within, the soil.
Automatic Braking System with Bumper Actuation
Authors:   Department of Mechanical Engineering, Amity School of Engineering & technology, Lucknow, India, Singh Gaurav , Singh Pravin Kumar ,   Department of Mechanical Engineering, Amity School of Engineering & technology, Lucknow, India
Published: August 2022

For most people nowadays, driving is a common activity. Technology has undergone significant modifications, resulting in an increase in speed. However, high speed contributes to traffic accidents. When the driver is not attentive, ordinary braking is insufficient to prevent accidents. The braking system must be improved further in order to brake a vehicle when the driver is unable to do so, which may necessitate the use of an automatic braking system. The vehicle may brake without the driver's assistance using this autonomous braking technology. An automated braking system is an important aspect of car safety technology. It's a sophisticated system that's designed to avoid colliding with another vehicle or an obstacle of some sort. These systems use sensors like radar, video, infrared, and ultrasonic to scan for potential obstacles in front of the car and then use brake control to avoid a collision if the object is found.
Effect of Emotional Intelligence on Organizational Citizenship Behavior with Spirituality Workplace as a Variable Intervening at Guardian in Medan City
Authors: Jihan Farah , Ritonga Ilham Mubaraq , Setiamy Arasy Ayu
Published: August 2022

This study aims to determine the effect of emotional intelligence on workplace spirituality. To find out the effect of emotional intelligence and workplace spirituality on organizational citizenship behavior partially. To determine the effect of emotional intelligence on organizational citizenship behavior through workplace spirituality on Guardian Employees in Medan City. The total population in this study amounted to 150 people as a sample using a saturated sampling technique. The analysis technique used is path analysis.

              The results showed that Emotional intelligence had a significant effect on the workplace spiritually for Guardian Employees. Emotional intelligence has no significant effect on organizational citizenship behavior in Guardian Employees. Workplace spiritually has a significant effect on organizational citizenship behavior in Guardian Employees. There is no significant effect of emotional intelligence on organizational citizenship behavior through workplace spiritually on Guardian Employees
Analysis of the influence of audit characteristics, company characteristics, and audit committe on auditor replacement in companies listed on the Indonesia Stock Exchange
Authors: Supriyanto Supriyanto
Published: August 2022

This research was conducted with the aim of analyzing the effect of audit characteristics, company characteristics and audit committee on auditor turnover. The sample of companies used in this study were 453 companies listed on the Indonesia Stock Exchange from 2015 to 2019. The audit characteristic classification variables are auditor reputation and audit opinion. The variables for categorizing company characteristics are financial distress, change of management, and leverage. The data obtained were then processed using the SPSS program. The results showed that the auditor's reputation and profitability had a significant effect on auditor switching, while financial difficulties, management changes, audit opinion, audit committee, and leverage had no significant effect on auditor switching
Financial performance analysis using economic valued added method on the sub sector of cigarette listed on the Indonesia Stock Exchange
Authors: Agustin Arien , Febrianty Febrianty
Published: August 2022

This study aims to determine the financial performance using the Economic Value Added method in the cigarette sub-sector listed on the Indonesia Stock Exchange for the last five years. The research method used is a quantitative method with a descriptive approach. The data used is secondary data in the form of Company Financial Statements obtained from the official website of the Indonesia Stock Exchange. The results of the study are based on an analysis using the EVA method from five food and beverage companies that have good financial performance (positive EVA) during the 2016-2020 period, namely, GGRM and WIIM. Analysis of the company's performance with the method shows the EVA fluctuating results. This is because the value of NOPAT and capital charges is very influential on EVA results. Where if the NOPAT value is greater than the value of capital charges, the resulting EVA will increase and vice versa.
Analysis of the Application and Limitation of Building Information Modeling (BIM) Technology in Yunnan Cultural Heritage Inheritance and Preservation--Take the Stilted Building as an Example
Authors: Lu Shixian , Zhang Fuxia , Yan Chenyan , Wang Jianxiong
Published: August 2022

Nowadays, the digitization of cultural heritage is drawing more and more attention. A large number of studies are trying to combine cultural heritage protection with modern technologies such as video, virtual reality technology and 3D models, so that cultural heritage can be protected and inherited. Based on the background of the digital inheritance of cultural heritage, this study takes stilted buildings of ethnic group Zhuang, a traditional dwelling of ethnic minorities in Wenshan, Yunnan, as an example. Via literature review method, field inspection method, questionnaire survey method, interview recording method and Revit software, a modeling analysis of stilted buildings is carried out, in order to figure out the contribution and limitation of BIM technology in cultural heritage protection. The study found that the visualization, simulation, information sharing and the establishment of “group” play a significant role in the protection and development of Heritage Building Information Modeling. However, the application of BIM technology is still in the preliminary research stage and has not been popularized in the field of cultural heritage protection and inheritance.
Chinese Government Response to Covid-19 and Its Feasibility under the New Variant-Omicron
Authors: Cheng Kebin
Published: August 2022

Covid-19 has been a hot issue that dominated people’s life ever since its birth. China, after over two years experiences of coping with Covid-19, is insisting on eliminating the virus national wide rather than living with Covid-19 as many other countries do. While the strict Covid policy was effective for a long time, the recent outbreak of Covid-19 in Shanghai has raised concerns about the dynamic zero covid policy made by the government since the large scale of the infection and the crucial status of Shanghai in China. The essay would discuss the general policy under the guideline of dynamic zero covid and the general advantages about it, the specific situation and specific policy in Shanghai, and the problems, especially in Shanghai, induced by zero covid policy to offer people an open discussion of Covid-19 policy experiences, both positive and negative, that could be studied to make better public policy for the society.
Progress and Development of Three Types of Live Attenuated Vaccines for Dengue Fever
Authors: Chen Yujing , Huang Audrey , Sui Yuepeng , Tong Xuanyi , Yu Fanghai
Published: August 2022

Dengue fever is a disease spread by mosquitoes infected with the dengue virus (DENV) that bite people. It is produced by any of the four serotypes of DENV. Dengue fever has become one of the most widespread mosquito-borne infectious diseases in the world. According to the World Health Organization (WHO) dengue fever is a serious global public health concern. To suppress the spread of dengue fever and reduce the social, medical, and economic burden brought by dengue fever, vaccination is an effective measure to prevent the disease. Research teams around the world have worked on the development of a dengue vaccine for many years. At present, three live attenuated vaccines have made great progress and entered the final stage of clinical trials. In order to enable dengue vaccine researchers to grasp the latest research status and promote faster development of the dengue vaccine, this paper provided a comprehensive overview of the research progress of three different live attenuated vaccines: CYD-TDV, TAK-003, and TV003/005.
Impact Assessment of Sports Medicine Studies on Knowledge Production and Development
Authors: ZARE Fatemeh , MAKKİZADEH Fatemeh , HAZERİ Afsaneh
Published: August 2022

In order to justify the investments made in research in the field of sports medicine, the outcomes and impacts of these investments should be assessed. The purpose of this study was to investigate the status and impact of sports medicine studies on the production and development of knowledge. In this descriptive study bibliometric and scientometric methods were used on 1145 scientific productions of sports medicine indexed in the Web of Science database. Data were analyzed through Excel Software, and cooperation maps were drawn using VOSviewer Software. According to the findings, the ratio of citations to the articles on the scientific productions of sports medicine was 23.17, which is higher than the clinical medicine area (6.8). The ratio of citations to the authors was 5.46% and 52 articles (4.54%) of the articles appeared without citations. The average impact factor of journals publishing papers was 3.9. Most of the articles were published with the collaboration of five authors. The results of the present study, based on a selected model and a combination of indicators of the UK’s and Canadian Capital Return frameworks (from the production and development dimension), generally highlighted the validity and effectiveness of all indicators, including activity, quality, and development. The results revealed the most significant impact of the number and quality of each of the indicators in sports medicine in this area.
Tourism And The Digital Economy In Indonesia: The Ardl Approach
Authors:   Humboldt University of Berlin, German, Braun Agatha
Published: August 2022

The purpose of this research is to examine the relationship between the long- and short-term impacts of factors on the digital economy and tourism are reflected in the relationship between economic growth, revenue receipts from tourism, internet users, and government spending in Indonesia. This study uses the ARDL approach with data from the world bank from 2000 to 2020. We find that in the short term, the previous year's economic growth had a significant positive effect on economic growth this year, as well as revenue receipts from tourism which in the short term also had a positive effect on economic growth, in line with previous variables, such as internet growth and government spending which in the short term also has a positive effect on economic growth.
The Role of Digital Financial Inclusion and Social Welfare in Realizing Sustainable Development
Authors:   School Of Life and Wellness, France, Capdeville Chapuzet Amaury
Published: August 2022

The goal of this study is to determine how social welfare and digital financial inclusion relate to one another and to how they affect sustainable development in Malaysia. We take data from the World Bank as a secondary source for the years 2000 to 2020, From our estimation results, We find that the variables we estimate have long-term and short-term correlations such as economic growth and digital financial inclusion and economic growth with life expectancy, in the short term digital financial inclusion has a negative effect on economic growth, then life expectancy also has a significant negative relationship with economic growth, but in the long term, it is significantly positive. This shows that between the two variables, with increasing economic growth, the number of digital financial inclusion will actually decrease, although this only applies in the short term, then in the long term with increasing life expectations will increase economic growth in Malaysia.
The Role Of Taxes In The Indonesian Economy
Authors:   European School of Economics, Italy, Laura Claudia
Published: August 2022

This study tries to look into the connection between economic growth and, taxes, and government spending to understand the role of taxes in the Indonesian economy. The World Bank provides secondary data that we use, by investigating state revenues from taxes, government spending, and economic growth to look into how taxes affect economic growth. We use annual research data from 2000 to 2020. We use vector analysis in this study. We found that economic growth, taxes, and government spending significantly influence and support each other. This shows that taxes depend on economic growth where the higher the economic growth in Indonesia, the higher the potential tax revenue as state revenue. The higher the state revenue from taxes, the greater the government expenditure for economic development in Indonesia. The higher the economic development in Indonesia through government expenditure, the higher the economic growth in Indonesia.
Ergonomía e inclusión laboral de personas con discapacidad intelectual leve. Febrero de 2019
Authors: Castañeda Zapata Diana Yulieth , Carvajal Pardo Jessica María , Leal Aranguren Adrián Augusto , Martínez Álvarez Luz América , Ordóñez Hernández Cecilia Andrea
Published: August 2022

Actualmente la discapacidad es reconocida como un tema fundamental de derechos humanos, ya que la mayoría de las personas con discapacidad se ven enfrentadas a muchos obstáculos en la búsqueda de un lugar de trabajo, debido principalmente a las barreras sociales, y aquellas propias de su discapacidad. El desarrollo normativo en Colombia en torno a la discapacidad ha favorecido las oportunidades de integración social de esta población, y ha brindado beneficios al sector empresarial para que fomente su inclusión. Los programas de responsabilidad social empresarial ya están considerando los procesos de integración al mundo laboral de las personas con discapacidad. Este trabajo de investigación busca establecer los ajustes razonables de tipo ergonómico que se deben tener en cuenta para favorecer los procesos de inclusión laboral de personas con discapacidad intelectual leve en el área operativa de una empresa manufacturera de cables. Para ello, es fundamental el análisis del sistema ergonómico con el fin de identificar las posibles interacciones de cada uno de sus elementos (ser humano, objeto y espacio físico) y las barreras susceptibles de intervención para la aplicación de ajustes razonables. 
Actualmente la discapacidad es reconocida como un tema fundamental de derechos humanos, ya que la mayoría de las personas con discapacidad se ven enfrentadas a muchos obstáculos en la búsqueda de un lugar de trabajo, debido principalmente a las barreras sociales, y aquellas propias de su discapacidad. El desarrollo normativo en Colombia en torno a la discapacidad ha favorecido las oportunidades de integración social de esta población, y ha brindado beneficios al sector empresarial para que fomente su inclusión. Los programas de responsabilidad social empresarial ya están considerando los procesos de integración al mundo laboral de las personas con discapacidad. Este trabajo de investigación busca establecer los ajustes razonables de tipo ergonómico que se deben tener en cuenta para favorecer los procesos de inclusión laboral de personas con discapacidad intelectual leve en el área operativa de una empresa manufacturera de cables. Para ello, es fundamental el análisis del sistema ergonómico con el fin de identificar las posibles interacciones de cada uno de sus elementos (ser humano, objeto y espacio físico) y las barreras susceptibles de intervención para la aplicación de ajustes razonables.
HASTANE ÖNCESİ SEREBROVASKÜLER HASTALIKLARA YAKLAŞIM ORGANİZASYONU
Authors: AKKOCA Aslı
Published: August 2022

Serebrovasküler hastalıklar dünyada ölüm nedenleri arasında kardiyovasküler hastalıklar sonrası ikinci sırada bulunan hayatı tehdit eden hastalıklar arasında olup, sıklıkla hastane öncesi acil sağlık hizmetlerinin konusu olmaktadır. Hastane öncesi acil sağlık hizmetlerinde tanı, tedavi ve transportta oluşan gecikmeler yüksek mortalite ve morbiditeye neden olan sonuçlar doğurabilmektedir. Serebrovasküler hastalıklar en çok iskemik daha az ise hemorajik kaynaklı karşımıza çıkmaktadır. Hastane öncesi acil sağlık hizmetleri sağlık çalışanlarının serebrovasküler hastalıkları erken tanıma ve doğru müdahale donanımına sahip olmaları hastalar için son derece önemlidir. Bu derlemenin amacı literatür bilgileri ışığında serebrovasküler hastalıkların hastane öncesi tanı ve tedavisi ile ilgili güncel bilgileri gözden geçirmektir.
The acquisition of the English temporal system: A developmental perspective
Authors: El Hadari Taha
Published: August 2022

This study evaluates the relationship between the inherent tense and aspect systems among Moroccan EFL learners. The study was conducted through a mixed-methods approach focusing mainly on statistically significant findings. Data was collected using a self-governed grammaticality judgment test, translation, and writing tasks. Two hundred and twenty subjects were arbitrarily selected to participate in the study, mainly from the Rabat-Salé region given the high diversity of the latter. The statistical analysis highlighted second language learning in the case of Moroccan EFL learners. The study deduced that there is an impact on the learning process related to the student’s academic level. The results revealed that the higher the level of education attained, the more learning is exhibited, highlighting the crucial role of the academic level in the acquisitional process. The paper also highlights the role of the developmental path among Moroccan EFL learners. The findings reiterated the gradual learning claims in temporal system research, indicating that tense and aspect are learned simultaneously.
Neuropathic arthropathy of the shoulder caused by syringomyelia: a case report
Authors: Mesquita Jos , Correia Filipa
Published: August 2022

Neuropathic or Charcot arthropathy is a chronic degenerative disease that causes joint destruction in patients with abnormal sensation and proprioception. Charcot shoulder is rare and its most common cause is syringomyelia. Patients present insidiously with joint instability, swelling and dysfunction. Pain may not be present due to sensory loss. The key to successful management is early diagnosis by a thorough history, physical examination and imaging after exclusion of inflammatory, infectious and malignant etiology. Most commonly, Charcot shoulders are managed conservatively, although surgical intervention has recently proven to be a promising treatment for recovering function in selected patients. We present a 52-year-old female with chronic complaints of sensory loss and swelling of her right upper limb that progressively evolved for shoulder pain and marked dysfunction, which led to the diagnosis of syringomyelia associated with Chiari I malformation and for what she had undergone posterior fossa craniectomy. Considering her past medical history and after exclusion of other etiology, she was diagnosed with shoulder neuropathic arthropathy. She initiated conservative treatment but symptomatic and functional improvement was poor, highlighting the importance of early diagnosis and management of these patients.
Clinical Analysis of Steroids Induced Glaucoma: A Systematic Review
Authors: Alotaibi Muath , Albaqami Fahad , Alfadli Faisal , Aljuaid Abdulaziz , Albaqami Majed , Alshehri Mohammed , Alharthi Faisal , shehri Abdulaziz
Published: August 2022

For more than 50 years, the elevation in intraocular pressure that can impede the administration of topical or systemic corticosteroids has been recognized. There has been increasing attention in this steroid-responsive phenomena since the identification of the myocilin gene (formerly known as the trabecular meshwork inducible glucocorticoid response or TIGR gene). In addition, the increasingly popular use of injectable intraocular steroids to treat clinically substantial subretinal fluid and macular oedema has increased the incidence. Animal studies, cell biology, molecular biology, and a better grasp of genetics have all contributed to a better understanding of the response's mechanics. The electronic MEDLINE, Embase, Cochrane, and PubMed databases were searched. Additionally, the bibliography of all relevant articles and textbooks were manually searched. To determine the link between plasma cortisol levels and steroid-induced glaucoma, plasma cortisol levels can be tested once every four hours. It can also be done on a bigger group of people. The steroid provocative test will aid in the identification of individuals who are high steroid responders in the general population. It can also be used in patients who require intravitreal triamcinolone injections. Genetic research could shed further light on the aetiology of steroid-induced glaucoma.
Article: The Need for Global Minimum Tax: Assessing Pillar Two Reform
Authors: Tandon Suranjali
Published: August 2022

In 2021, the Organisation for Economic Co-operation and Development (OECD) announced its proposal to introduce a global minimum tax. This proposal signals that Base Erosion and Profit Shifting (BEPS) program achieved limited success and tax avoidance continues as some countries tax at low or zero tax rates. This article reviews the existing international tax rules to demonstrate that their inefficient design is among the key factors that have compelled developed countries to support a global minimum rate.

In contrast to the previous approach where the OECD identified harmful tax practices, pillar two seeks to address tax competition. In doing so tax rates and incentives will be re-calibrated so as to ensure that a corporation pays 15% in each jurisdiction. For this the rules allow the residence countries to tax back the difference between the minimum and effective tax rate (ETR). The design of the rules indicates that developing countries will not gain tax revenues from this proposal. A more important point for developing countries to consider is that tax structures depend on regulation and structure of the economy. This article presents evidence to suggest that countries must weigh their overall economic objectives against the minimum tax.

Minimum tax, CFC, BEPS, incentives, capital controls
Country Note: Analysis of Turkey’s Controlled Foreign Company Regime
Authors: Öner Cihat
Published: August 2022

This study analyses Turkey’s current position against the policies it has carried out, especially regarding the controlled foreign companies (CFC) taxation regime by the Organization for Economic Cooperation and Development (OECD). As a member of the OECD and G20 during both the preparation and processing of the OECD’s Base Erosion and Profit Shifting (BEPS) Project, Turkey has undertaken various roles. Nevertheless, it is observed that existing CFC rules and current developments regarding Turkey’s CFC regime fall below the minimum standards recommended in the BEPS Action 3 Final Report, and there is a certain ‘resistance’ that continues to regulate some matters. This study seeks to critically analyse and display Turkey’s position for coping with the BEPS Action Plan concerning CFC regulations.

Controlled Foreign Company (CFC), Base Erosion and Profit Shifting (BEPS), Turkish Corporate Income Taxation, International Taxation Principles, Tax Avoidance.
Country Note: A Critical Approach on the Greek Implementation of the DAC6
Authors: Pantazopoulos Petros , Kalampaliki Katerina
Published: August 2022

The article provides a critical description of the main points of the Mandatory Disclosure Rules (MDR) in Greece following the implementation of the DAC6, specifically, what must be reported, who is responsible for it, the applicable penalties, and the deadlines for reporting. In parallel, certain issues of legal uncertainty arising from the ambiguous terms and concepts contained in the rules mentioned previously that need to be clarified are further analysed. In addition, the compatibility of the indicated Greek provisions mirroring, to a great extent, the content of the Directive with the fundamental freedoms and rights is examined.

Greece, DAC6, Reportable Cross-Border Arrangements, Intermediaries, Penalties
Critical Review Of The Atad Implementation: The Implementation of the ATAD in Italy
Authors: Arginelli Paolo
Published: August 2022

The objective of the present contribution is to pinpoint the specificities of the Anti-Tax Avoidance Directive (ATAD) implementation rules in Italy, with a particular regard to the exercise of the different options provided by the Directive. That implementation has mainly taken the form of amendments to existing provisions (re Controlled foreign company (CFC), exit tax, interest deduction) with only a completely new set of rules (hybrid mismatch arrangements). For the general anti-abuse rule, the choice made has been to regard that rule as substantially overlapping with the Italian general anti-abuse rule (GAAR) and, therefore, not requiring any specific implementation. The result of this approach has been that taxpayers, tax authorities, and courts have been sledging comfortably into the new regimes without any significant discontinuity with the past, except for the hybrid mismatch regulation. In addition, the way in which Italy implemented the ATAD has proved rather conservative and appears largely compliant with the Directive. That notwithstanding, the most relevant departures from the ATAD are highlighted and discussed with a view to establish their compatibility with the EU legal order. Finally, the contribution examines the possible consequences stemming from the technique adopted to implement the Directive general anti-abuse rule and scrutinises the areas where tax litigations could more easily occur in the future.

ATAD, CFC, hybrid mismatch arrangements, interest limitation rule, exit tax, CJEU, GAAR, abuse of tax law, EU law, Italy
Case Law Trends: Just a Formality!: Substance over Form in EU VAT and the Right to Deduct Input VAT
Authors: Merkx Madeleine
Published: August 2022

When it comes to the right to deduct input tax, substance in principle takes precedence over form. The CJEU has already ruled several times that the fundamental principle of the neutrality of VAT requires that if the substantive conditions for the right of deduction are met, this right can be exercised even when certain formal conditions are not met. In this article the author addresses recent case law of the CJEU on the distinction between formal and substantive conditions for the exercise of the right of deduction and the right to refund. The following topics are addressed: (1) Incorrect or incomplete invoices, (2) mistakes and refunds under Directive 2008/9/EC, (3) including an asset in the business assets and (4) VAT deduction in the event of late filing of intra-Community acquisitions. The recent CJEU cases will be analysed in the light of previous and pending case law providing the reader with an overview of the current situation.

formality, substantive condition, deduction, refund, invoice, VAT fraud, business assets, intracommunity acquisition, neutrality principle, principle of proportionality
Article: What’s in a Name?: The Classification of ‘Interest’ on Crypto-assets in South Africa and Beyond
Authors: Parsons Shaun
Published: August 2022

Decentralized finance (DeFi) represents a specific application of crypto-asset technology that has made significant advancements in adoption. While academic tax literature has focused on basic crypto-asset transactions, the tax consequences of DeFi transactions have been much less frequently explored. This study considers whether income or expenditure arising in specific DeFi transactions might be classified as interest in terms of South African income tax legislation as well as within the international tax context. Classification as interest has significant implications. Within South African domestic legislation, it impacts the determination of source, quantification of amounts, timing of recognition, application of exemptions, and imposition of withholding tax. Internationally, it has implications for the determination of jurisdictional taxing rights under double tax agreements. This study proposes that, while historically, interest may have been thought of exclusively as arising in the context of monetary debt, this is not a definitive characteristic of interest. Rather, interest represents remuneration for the provision of capital in the form of a loan principal with a contractual right to repayment. Whether each of these elements is present in the cases of the identified DeFi transactions is inconclusive. The study therefore recommends the provision of guidance to taxpayers by South Africa and other jurisdictions, and supports a coordinated approach among jurisdictions in the determination of income tax outcomes.
Debate: Is There A Need for A Directive on Pillar Two?
Authors: Dourado Ana Paula
Published: August 2022

A legally binding link for a simultaneous implementation of Pillars One and Two in the European Union (EU), as requested by one Member State, has not been accepted by the French Presidency. The author contends that a legal link between the Directive on Pillar Two and international developments is not incompatible with European sovereignty. This is so, for several reasons: (1) the competence for implementing the minimum tax foreseen by Pillar Two is not exclusive to the EU; (2) the principle of primacy would not impede the EU harmonization on Pillar Two being made dependent upon the evolution of the international agreements on the topic; (3) taking into account the developments of Pillar Two and the contents of the proposal for a Directive, it is dubious that a Directive is necessary for fulfilling the requirements of the internal market; (4) the interaction among all the instruments, exceptions, deferrals, and options foreseen in the model rules, in the original Proposal and the concessions may lead to multiple regimes. The latter can be achieved by the national transposition of the model rules.

Pillar Two Directive, principle of autonomy, principle of primacy, European sovereignty, EU legal order, international tax agreement, treaty override, EU external relations, EU competence, subsidiarity, proportionality
The Evaluation of Teacher Performance in Higher Education
Authors: Morales Joseph
Published: August 2022

The purpose of this article is to present a critical review of the ways in which the performance of university teachers are usually evaluated. Generally, the institutions state proposal of evaluation that usually coincide with what is evaluated and the use of the results. It includes the review of the different evaluation models to show the discrepancies between the objectives and the practices, that is, the poor relationship between the model used and what is done. Universities usually declare that the focus of the evaluation is improvement of practice. One of the most used instruments is the questionnaire, with which an accurate measurement can be made, but generally it does not evaluate the teaching performance, but, in the best-case scenario, the opinion of the students. If universities state that the evaluation should serve to improve the teaching practice, it would be advisable to favor the constructivist model that promotes changes required through the reflection that arises from the review of the self-evaluation, the hetero-evaluation and the co- evaluation.