bluuebunny/crossref_metadata_2025 huggingface dataset:
climate and people: Philosophical analysis of climate
Authors: Beridze Vardo
Published: April 2022

According to Aurelio Peche who was a member of the Club of Rome and a well-known public figure, the essence of the problem that has emerged at the modern stage of human evolution is that humans are unable to adapt to a culture in line with the change that they have initiated. He considers the inner nature of man as the cause of this crisis and sees the possibility of solving the problem only in the change of the inner belief of man and in the consciousness of the society. At the same time he believes that society should be aware of the dangers of the modern ecological crisis and radically change its wolfish attitude towards the nature.

The form of public consciousness is ecological ethics, which is based on the basic principles of ecology and classical ethics, the moral relations of man and nature, moral norms and actions. Ethical issues related to climate change are one of the most important areas of eco-ethics. This connection between man and nature is well reflected in the history of philosophical thought. Even the ancient Greek philosophers Plato and Aristotle paid special attention to the role of climate as one of the most important factors in the character of man and the biological development of the organism. In this regard, the views, studies and conclusions of the philosophers of the later period in the field of eco-ethical and philosophical geography, political geography are even more interesting. The presented paper serves the latter. Its aim is to clearly present the global ecological problems of modern times - in the context of the relationship between man and climate – which is based on the work of philosophers.
Nuevas alternativas gastronómicas
Authors: Jacobo Albarracín Deily , Váquez Torrejano Daniel
Published: April 2022

La investigación presentada a continuación se basó en la búsqueda de alimentos alternativos a los lácteos que permitieran desarrollar helados para personas intolerantes a la lactosa, con un enfoque cuantitativo que definiera la población adolescente entre los 14 y los 17 años con dicho padecimiento a través de encuestas. También uno cualitativo mediante entrevistas para determinar su interés en un producto desarrollado con esa materia prima, con el fin de suplir necesidades proteicas y alimentarias. El producto por desarrollar son helados sin contenido lácteo, hechos a base de bebidas alternativas y harinas vegetales con bajo contenido en gluten que representan sólidos no grasos en apoyo a la estabilidad de las mezclas, junto a la proteína animal de la yema del huevo y la gelatina sin sabor como emulsionantes (López et al., 2010). La investigación empezó a desarrollarse por un planteamiento personal de los integrantes del grupo de investigación, al indagar frente a los productos que causaban molestias digestivas. Ellos buscaron las causas y posibles alternativas que permitieran generar productos gastronómicos nuevos, además suplir una necesidad; lo que dio como resultados helados elaborados con materia primas poco comunes.
Columbus Falls: Recovering Indigenous Presence in the Public Sphere
Authors: LOPENZINA DREW
Published: April 2022

For decades scholars and educators have marshalled archival evidence of Columbus’s voyages in an effort to present a more accurate history of their brutality. Despite these efforts, dominant cultural narratives of Columbus residing in monuments, children’s books, television commercials, and other markers of valorization continue to cast a long shadow over the Indigenous lives and cultures that withstood Columbus’s “new world” excursion. Too often these peoples are represented as empty ciphers of primitivism, their entities readily absorbed and subsumed by the sometimes valorous, sometimes tragic story of western progress. This article calls for the use of Indigenous methodologies to disrupt the cultural ambivalence by which Columbus continues to be perceived as both hero and villain. A greater understanding and appreciation of Indigenous cultures is required in order to forge what Anishinaabe historian Jean O’Brien refers to as a “replacement narrative,” shifting the focus away from Columbus, as either flawed or heroic individual, and placing it on the more complex dynamics of settler colonialism itself. This shift can only occur, however, when we reposition ourselves, as scholars and educators, to read against the grain of the dominant archive, gathering to ourselves the intellectual tools to imagine Indigenous lives and cultures as fully human.
Penggunaan Sumber Belajar Beragam untuk Meningkatkan Prestasi Belajar Siswa Mata Pelajaran Ekonomi pada Materi Pelaku Ekonomi dalam Kegiatan Ekonomi di Kelas X-1 Semester I SMAN 2 Bolo Tahun Pelajaran 2021/2022
Authors: Salahuddin Salahuddin
Published: April 2022

Tujuan penelitian ini adalah mendeskripsikan dan menganalisis dampak penggunaan sumber belajar beragam untuk meningkatkan prestasi belajar pada pembelajaran mata pelajaran Ekonomi pada materi pelaku ekonomi dalam kegiatan ekonomi, di kelas X-1 semester I SMAN 2 Bolo tahun pelajaran 2021/2022. Subyek penelitian ini adalah di Kelas X-1 Semester I  SMAN 2 Bolo dengan jumlah siswa sebanyak 30 orang yang terdiri dari 14 orang laki-laki dan 16 perempuan. Perbaikan dilaksanakan dalam 2 (dua) siklus. Hasil pos tes siklus I rata-rata 74,33 (+3,83), tetapi nilai ini belum memenuhi indikator kinerja yang ditetapkan yakni >75. Dari sisi prestasi belajar siklus I belum berhasil dan masih perlu dilaksanakan perbaikan pembelajaran pada siklus berikutnya. Porsentase ketuntasan siklus I 80%, masih dibawah indikator yang ditetapkan yaitu 85%. Hasil observasi prosentase Keterlaksanaan RPP siklus I adalah 85. Keterlaksanaan RPP masih dibawah indikator kinerja yang ditetapkan yakni ³ 90%. Dengan demikian dari sisi kinerja guru indikator kinerja belum tercapai. Hasil pos tes siklus II rata-rata 75,67 (+1,33), dimana nilai ini telah memenuhi indikator kinerja yang ditetapkan yakni rata-rata > 75. Ketuntasan klasikal 90% telah memenuhi indikator yang ditetapkan yakni 90%. Dari sisi prestasi belajar siklus II telah berhasil dan tidak perlu dilaksanakan perbaikan pembelajaran pada siklus berikutnya. Hasil observasi prosentase siklus II yaitu 92,50, Keterlaksanaan RPP telah mencapai  indikator kinerja yang ditetapkan yakni  ³ 90. Dengan demikian dari sisi kinerja guru indikator kinerja telah tercapai. Peningkatkan Prestasi belajar siswa, disebabkan oleh peningkatan aktivitas pembelajaran siswa, interaksi guru dan siswa dalam proses pembelajaran di kelas dengan penggunaan sumber belajar yang dilaksanakan guru, sesuai dengan nilai kinerja guru. Dengan demikian setelah pelaksanaan perbaikan pembelajaran sampai siklus II, telah mencapai indikator kinerja yang ditetapkan, dan penelitian dianggap telah berhasil.
Transformation of Israeli Security Organizations after the Yom Kippur War
Authors: GÜLDANE Semine Seray , ATEŞ Ahmet
Published: April 2022

This article analyzes the transformation of Israeli security organizations after the Yom Kippur War. In this context, the literature on military change and the change of intelligence organizations was systematically examined in order to draw the theoretical and practical framework of the transformation. As a result of the research, we argue that the Yom Kippur War was considered as an intelligence failure by Israeli policy makers and the public, and the main reason for the transformation was the motivation to eliminate social trauma and failure. In addition, contrary to the common view in the literature, the transformation in Israeli military institutions took place in a hybrid manner, both top-down and bottom-up. We also conclude that, given the military, political and strategic conjuncture not only during the war, but also before and after the war, the change in question arising from the failure of the intelligence was two-way, encompassing various transformation factors. Finally, it was found that the transformation in Israeli intelligence organizations has two stages, individually and structurally, in line with the recommendations of the Agranat Commission, which was established in 1974.
Study on avifaunal diversity in Durgadahalli andMydala lakes of Tumakuru, Karnataka
Authors: Shivaraju Mr. , Venkateshwarlu M.
Published: April 2022

The rapid avifaunal diversity assessment was carried out at two different locations Durgadahalli and Mydala lakes Tumakuru, during 2017-2019. A total of twenty (20) different birds was recorded in both lakes belonging to orders Podicipediformes, Pelecaniformes, Ciconiiformes, Falconiformes, Gruiformes, Charadriiformes and Coraciiformes. They belonging to families Podicipitidae, Phalacrocoracidae, Ardeidae, Accipitridae, Rallidae, Charadriidae, Laridae and Alcedinidae respectively. In Durgadahalli lake, 13 species from seven orders that belong to seven families except for Laridae were recorded. Among the seven families, Ardeidae had highest number of species, while in Mydala lake, 19 species belong to seven orders and eight families were recorded. Where family Ardeidae and Charadriidae, shows a highest number of species which was probably due to rich diversity of aquatic organisms.
Geometrical Assessment of Soil calcareousness: Acase study from Telangana State, India
Authors: Devi R. Uma , V. Prashanthi , Patrudu T. B. , Kumar K. Suresh , Chandu K. Bala
Published: April 2022

The accretion and hauling of carbonates are used to identify, and interpret the soil formation processes in the soil profile. Predominantly, these soils types comprise over one-third of the worldâs land surface area. Generally, Calcareous soils are identified by the presence of calcium carbonate (CaCO3) in the parent material. When the soil samples are treated with dilute Hydrochloric acid, an accumulation of lime through the fizzing occurs, and releases carbon dioxide. The released carbon dioxide gas concentration indicates the level of carbonates present in the soil. In this study, the thematic data integration of calcareous soil values, and soil types is done using Remote sensing and GIS tools to get the action plan maps by Arc GIS 10.3 software. From this, it is identified that almost 50% of Gopannapalle village is suffering from 35-60% calcareous, followed by 30% of the study area with 15-35% slightly calcareous and 70% of Anekunta village is suffering from 35-60% calcareous, followed by 20% of the study area with 15-35% somewhat calcareous. Based on the calcareous maps, it is recommended that the soil infertility and soil pH can reduce by improving proper fertilizer management and organic manure applications to increase its nutrient value.
Comprehending Information in Acoustic Signals: AReview of Bioacoustic Studies
Authors: Bhagora Abhilasha , Agrawal Avinash , Gupta Sahil , Saxena Kanan
Published: April 2022

Development in bioacoustic studies have provided new opportunities to understand the information related with different types of vocalization produced by humans and other living organisms in different conditions. Bioacoustics not only help humans to understand the different types of hidden information present in the acoustic signals of living organisms but also assist in understanding how acoustic signals can be used in improving their health and diagnosing severe diseases easily. Bioacoustics benefit both humans and animals by decoding the relation of the acoustic signals with the behaviour of the animal and environment in which they live. Bioacoustic studies also aid in understanding the effects of anthropogenic activities on acoustic signals of other animals. Monitoring through acoustic tools is most convenient and a large number of precision tools are available in the recent times. This paper reviews the findings of bioacoustic studies published between 2000 to 2020 worldwide. Significant researches in the field of sound communication of different animal species have been cited in this review. Varied animal behaviours can be accounted for based on the sound produced by animals under different physiological state, environmental influences and human activities. Study of animal sounds may be of remarkable value from welfare and conservation perspective.
Physico-chemical Parameters analysis for the adsorption of Acid orange II Dye on activated carbonof waste Leathers
Authors: Anbu R. , Udaya A. , Solomon J. Samu
Published: April 2022

The feasibility of doing away with Acid Orange II dye from aqueous solutions the usage of adsorbent Activated Carbon of waste leather (ACWL) has been analysed. Batch mode adsorption researches are carried out in order to inspect the adsorption capacities of this adsorbent by using various initial dye concentration, contact time, temperature and pH. Results expose that adsorption capability decreases from 95.07% to 76.04% for (ACWL) at 30 Â°C with an expand in the initial concentration from 10 to 60 mgl-1. The calculated qe values agree very properly with experimental values. The regression coefficient values above 0.99 verify that adsorption follows 2nd order kinetics. The enlarge in Langmuir adsorption potential (q0) is 17.66784 mgl-1 (ACWL) on growing the temperature from 30 to 60Â°C bills for the endothermic nature of the process. The current study confirms the potentiality of plentiful low price solid waste leather and its availability for the elimination of acidic dyes from aqueous solution.
Stress response of biomolecules (carbohydrate, protein and lipid profiles) in fresh water Major carp Catla catla exposed to Triphenyl phosphate
Authors: Gayathri D. , Shakila L.
Published: April 2022

Plasticizers are the xenobiotics which have attracted the attention in recent days due to their extensive use in commercial applications and growing concern of potential threat they pose to human health and ecosystem. Triphenyl phosphate (TPP), is an organophosphate flame retardant widely used as a plasticizer in hydraulic fluids, lacquers and varnishes, which is highly toxic to non â target organisms. Fish has been used as indicator species for aquatic pollution. Catla catla an Indian major carp is an edible fish and is highly sensitive to slight stress. Recently, fish biomarkers are widely used to determine the impact caused to aquatic ecosystem by release of these chemicals. Catla catla were exposed to sublethal concentrations (0.25mg/ l , 0.5 mg/l and 1 mg/l) of TPP to determine the alterations in the biomolecules (protein, carbohydrate and lipid profiles) in tissues (gill, muscle and intestine). Significant alterations in the protein, carbohydrate and lipid profiles in tissues were observed which are indications of severe cellular damage in tissues of respective organs of TPP treated fish. The results of the present investigation suggest that gill, muscle and intestine exposed to Sub lethal concentrations (0.25mg/l , 0.5 mg/l and 1 mg/l) of TPP were adversely affected with increasing concentration of toxicant which are highlighted by significant alterations in protein, carbohydrate and lipid profiles. Thus, the study can be effectively used as a potential biomarker for monitoring of organophosphorus plasticizer in aquatic environment. Further, TPP should be used with caution to protect natural waters and aquatic organisms.
Prevalence of metabolic syndrome in pre as well as postmenopausal women in a tertiary care center
Authors: Kamat Leena , Sneha G S , Naik Kiran , Niravi Asha
Published: April 2022

Background: Metabolic syndrome is a constellation of metabolic abnormalities and a complex  pre-disease  state that predicts future development of type 2 diabetes mellitus and cardiovascular diseases. Epidemiologically it is observed that incidence of metabolic syndrome increases with age and more so in women once they attain menopause. Objectives: To study the prevalence of metabolic syndrome in pre as well as post-menopausal women and to study the various components of metabolic syndrome. Materials and Methods: We performed an observational study in a tertiary care teaching institute. Women attending general health checkup were selected for the study A total of 484 women were selected. 267 were in the postmenopausal group and 217 in premenopausal group. After a detailed collection of demographic data, medical, surgical, obstetrical and gynecological history, general physical and systemic examination was done. Height, weight, waist circumference were measured. BMI was calculated. Venous blood sample sent for fasting blood glucose, HDL, Triglycerides. Metabolic syndrome was diagnosed when three out of five parameters were found abnormal. Results: Metabolic syndrome was seen in 158 women (32.6%). Among these women, 118 (44.19%) were postmenopausal women and 40 (18.4%) were premenopausal. Postmenopausal women are at twice the risk of developing metabolic syndrome.
Comparative study between closed vs open lateral internal sphincterotomy in treatment of chronic anal fissure
Authors: Kachavi Sadiq Husain , Mali Praveen S , Manjunath Meti B
Published: April 2022

Background: Anal ﬁssure is a benign yet highly prevalent condition that can cause considerable pain and discomfort. It is a longitudinal Split or tear of the anal canal extending proximally from the anal verge towards the dentate line. Objectives: To compares the open and closed techniques of lateral internal sphincterotomy and study which method is better among open vs closed lateral sphincterotomy. Material & Methods: Patients admitted in Bowring and Lady Curzon hospital and Victoria hospital attached to Bangalore Medical College and Research Institute from November 2015 to May 2017 were studied (n=60). Thirty patients underwent closed and thirty underwent open lateral internal sphincterotomy out of 60 after informed written consent. Results: Post operative pain after 48, 60, 72 and 96 hours was less in closed group along with seroma, hematoma and abscess.  Conclusion: we observed that closed lateral internal anal sphincterotomy is better than open technique.
Isolation and characterization of MDR- Klebsiella pneumonia phage from Euphrates River in Al-Anbar city
Authors: Mutlk Saad. T.
Published: April 2022

In Iraq, there is no active action for Al-Ramadi teaching hospital for maternity and children waste which is straightforwardly discharge in to Euphrates River in Al-Anbar city. As a result, the numbers of multi-drugs resistant bacteria were raised specially in Enterobacteriaceae family (Klebsiella pneumonia). Nevertheless, modern studies are using phages isolated from similar ecosystem as a biologic alternate for antimicrobic remedy. The present work has an aim to isolate Klebsiella pneumonia and categorise its antibiotic resistance elements from Euphrates River in Al-Anbar city, Iraq. As well as isolation of phages from the similar collected river water specimens then examining their repressive consequence on MDR- Klebsiella pneumonia isolates. Water specimens were taken from 5 sites in to Euphrates River near to the residues of sewage estuaries that run straight to the main river for many regions of Ramadi city. These specimens were inoculated on MacConkey agar plates for morphologic appearance, and biochemical characters by API- 20E test and confirmed by VITEK 2. Disc diffusion technique was performed to identify antibiotic sensitivity.
Evaluation of nosocomial bacteria in Babylon province, Iraq
Authors: Alwan Farah Safaa Abdulhussein , Mahdi Karrar Salih , Hussein Duha Mahdi
Published: April 2022

This study was conducted to evaluate the occurrence of microbial contamination in the environment of some hospitals and to identify its source in Babil Governorate, during the period between 24/10/2021 to 16/12/2021, (133) samples were collected from different models of samples in Al-Hilla Surgical Hospital, maternity and Children Hospital, Al-Musayyib general Hospital, Marjan Teaching Hospital and Imam Al-Sadiq Hospital. The results of the study was showed the emergence of positive and negative bacteria in the hospital environment from a total of 186 isolates, where the numbers of negative bacteria were higher than positive bacteria (130, 56 isolates, respectively). Also results was revealed the widespread of gram-negative and gram-positive bacteria in emergency wards, especially in Hilla Teaching Hospital, Marjan Hospital, and Musayyib general Hospital, compared to other corridors, which amounted to (21, 9, 15 isolates), respectively.
Assessment of suitability of saxagliptin hydrochloride for development of controlled release parenteral formulation by preformulation studies
Authors: Patel Chirag Karshanbhai , Suthar Disha , Patel Hetal , Movaliya Vinit , Parejiya Punit
Published: April 2022

The main objective of pre-formulation study is to develop the stable, elegant, safe and effective drug delivery system by establishing drug kinetic profile, formulation compatibility with different excipients and physico-chemical parameters of new drug molecules. This could provide key evidence for implementing formulation design or requirement of the molecular alteration. So, in the present study preformulation studies were performed on Saxagliptin Hydrochloride (SXG) to assess its suitability for parenteral formulation. SXG is a potent and selective reversible inhibitor of dipeptidyl peptidase-4 used to treat type –II diabetes mellitus. The authenticity of SXG was established by differential scanning calorimetry (DSC) and fourier transform infrared spectroscopy(FTIR) spectra. An ultraviolet–visible (UV) spectrophotometric and high performance liquid chromatography (HPLC) methods were employed for determination of SXG in bulk API (active pharmaceutical ingredient). The UV method was linear within the range of 1-40 μg/ml. The proposed methodology is robust which can be concluded from the lower percentage standard deviation percentage co efficient of variance (% CV) values of intraday and inter day variability. The retention time was observed 1.3 min of SXG in HPLC method. The higher regression coefficient value (0.999) indicates the methodology is robust.
Factors affecting moral education for high school students
Authors: Tho Ngo Thi
Published: April 2022

In the process of international integration, the active implementation of the guidelines and policies of the Government of Vietnam on moral education for high school students at all levels, branches, and families has contributed to education, training a generation of young people with revolutionary knowledge and morals, the future owner, to lead the country firmly forward together with advanced nations. However, besides the achievements, there are still limitations. Therefore, the study of factors affecting moral education for high school students in Vietnam has practical significance. The article will provide more scientific bases for the government's decisions to well implement moral education for high school students in Vietnam today.
A Theory of Change for Teachers towards a Technology-Enhanced Education System in Bangladesh
Authors: Clark-Wilson Alison , Ahmed Shakil , Kaye Tom , Zubairi Asma
Published: April 2022

In November 2020, UNICEF requested support from EdTech Hub to help the Government of Bangladesh improve the reach, effectiveness, and inclusiveness of the programme of activities proposed in the government’s Covid-19 Response and Recovery Plan: Education Sector (⇡Ministry of Primary and Mass Education, 2020). At that time, this plan led to a wide and diverse range of programmes initiated by the government and other stakeholders. As a result, EdTech Hub worked with the government and other stakeholders to rapidly create A Theory of Change (TOC) for a technology-enhanced education system (⇡Clark-Wilson et al., 2021). While acknowledging that parents, caregivers, teachers, school, and community leaders are also key stakeholders, the first TOC focused on learners as, ultimately, the desired impacts of a technology-enhanced education system are directed towards learners’ educational outcomes.
One recommendation of the earlier working paper was that a TOC should also be developed that focused on teachers as key agents in the development of a technology-enhanced education system for the country.
The process to develop this second TOC comprised a desktop review, interviews, and two stakeholder consultation workshops. The resulting teacher-centred TOC draws on existing theory and practice as well as stakeholders’ assumptions of how the evolving technology-enhanced teacher professional development offer might achieve its goals — and what conditions need to be in place to achieve this. This working paper documents and explains the teacher-centred TOC.
An output of the EdTech Hub, https://edtechhub.org
Long-COVID severe refractory cough: discussion of a case with 6-week longitudinal cough characterization
Authors: Kang Yu Ri , Oh Ji-Yoon , Lee Ji-Hyang , Small Peter M. , Chung Kian Fan , Song Woo-Jung
Published: April 2022

Long coronavirus disease (COVID) refers to an array of variable and fluctuating symptoms experienced after acute illness, with signs and symptoms that persist for 8-12 weeks and are not otherwise explicable. Cough is the most common symptom of acute COVID-19, but cough may persist in some individuals for weeks or months after recovery from acute phase. Long-COVID cough patients may get stigmatised because of the public fear of contagion and reinfection. However, clinical characteristics and longitudinal course of long-COVID cough have not been reported in detail, and evidence-based treatment is also lacking. In this paper, we describe a case of long-COVID severe refractory cough with features of laryngeal hypersensitivity and dysfunction. We characterized cough using patient-reported outcomes and engaged in continuous cough frequency monitoring. Through the case study, we discuss potential mechanisms, managements, and clinical implications of long-COVID refractory cough problems.
Impact of Anti-Crisis Shield on the running of the limitation period for tax liabilities in Poland
Authors: Bobrus-Nowińska Ewelina
Published: April 2022

This article studies the impact of the Anti-Crisis Shield on the running of the limitation period for tax liabilities in Poland. The main purpose of the article is to analyse whether regulations enacted in relation to introducing the state of epidemic in Poland resulted in the suspension of the running of the limitation period for tax liabilities. The Act of 2 March 2020 on special solutions related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them directly stipulates that the running of time limits set forth in provisions of administrative law shall be suspended. First of all, arguments for the autonomy of tax law are presented. This allows for the hypothesis that tax law is an autonomous branch of law – separate from administrative law, leading to the conclusion that there are no grounds to assume that the Anti-Crisis Shield suspended the running of the limitation period for tax liabilities. Secondly, the retroactive effect of regulations of the Anti-Crisis Shield is analysed.
EU financial assistance during COVID-19 pandemic: Are loans the solution?
Authors: Buzková Romana , Nevečeřalová Nikol
Published: April 2022

This article deals with the European Union’s reaction to the COVID-19 pandemic. The current crisis is having a negative impact on national economies. Based on legitimate concerns about the fiscal stability of the euro area and the EU as a whole, the Union has adopted a number of measures to support the Member States. As part of the solution to the coronavirus crisis, we cannot ignore the role of the European Stability Mechanism, in which financial assistance has been earmarked for euro area members. The article focuses on three instruments providing financial assistance in the form of loans: Pandemic Crisis Support, Support to mitigate Unemployment Risks in an Emergency (SURE) and the Pan-European Guarantee Fund. This EUR 540 billion rescue package was agreed by the Eurogroup on 9 April 2020. The article aims to identify the differences between these instruments and their target groups by analysing and comparing their legal bases, conditions and economic impact. As part of the contribution, we also mention countries that are not members of the euro area but have drawn assistance in the form of loans from the mentioned funds.
The Remission of Tax Sanctions in Correlation with the Current Pandemic
Authors: Neckář Jan , Vavříková Martina
Published: April 2022

The COVID-19 pandemic has undoubtedly had a great impact on tax policies in different states across the world and that naturally results in slight changes in their tax administrations. These changes in tax administration can be perceived as a government’s response to the pandemic which aims to help taxpayers adjust to this new situation, especially by easing tax duties. Every state has its own measures to cope with the problems that have emerged. This article aims to map and evaluate certain steps that the government in the Czech Republic has taken with the purpose of reducing the negative effects of this pandemic. In the Czech Republic, these measures have taken the form of a mass remission of tax sanctions for non-compliance with selected tax duties among selected taxpayers. This text will analyse the mass remission of taxes as a legal instrument, and will also discuss whether such an unusual measure fulfils its purpose, i.e. to mitigate tax duties during the pandemic, as well as striving to present an overview of the various consequences in relation to tax administration.
Values of Good, Truth, and Love in Participatory Budgeting in Poland
Authors: Zawadzka-Pąk Urszula K.
Published: April 2022

Literature suggests that government instruments, rooted in the traditional modernist representative democracy, do not effectively protect the common good due to the moral hazard problem, and as a solution, it proposes citizen participation. However, just like over the last century public administration experienced a smooth and almost invisible passage from modernist instruments – informed by Aristotle – to postmodernist ones with a Marxist background, participative governance serves to replace the universal values of Latin (Western) civilisation by the ideas of neo-Marxist new ethics. This is the case of participatory budgeting that cannot effectively enhance financial accountability for the protection of the common good because it infringes on the value of truth. What is worse, by “the liberation from freedom” that it proposes is detrimental to the common good. The solution seems to lie in philosophy, that is the love of wisdom, and in true love.
Taxation of novel tobacco products with excise duty
Authors: Charkiewicz Mariusz
Published: April 2022

Under EU law, certain excise goods are subject to excise duty. However, EU Member States may also levy this tax on products other than excise goods. One of such products are innovative tobacco products. These products are becoming more and more popular on the European and world market. In Poland, these products are considered excise goods. The aim of the article is to analyze and evaluate the applicable legal solutions regulating the issue of taxation with excise duty on innovative tobacco products, in the light of EU and Polish law.
The Supreme Administrative Court of the Slovak Republic – the First Step Towards a Modern Justice System
Authors: Garayová Lilla
Published: April 2022

The article provides an overview of the ongoing comprehensive judicial reform in the Slovak Republic, focusing mostly on the creation of the Supreme Administrative Court, which will become the highest judicial authority in the field of administrative justice. It will also act as a disciplinary court for general court judges, prosecutors and other statutory professions. This is one of the first steps in what will be a huge undertaking – the complete reform of the Slovak justice system.
Defending against crisis measures of Czech government in connection with COVID-19 pandemic
Authors: Frumarová Kateřina
Published: April 2022

The COVID-19 pandemic required a number of emergency measures in the Czech Republic, which included crisis measures of the Czech government. These measures have often signifi cantly affected a number of constitutionally guaranteed rights and freedoms of individuals and legal entities, who did not always agree with the government measures, especially with their content, scope and duration. The article therefore deals with the basic question of whether these persons (affected by the government crisis measures) can or could defend themselves directly against these measures, and if so, by what legal means and under what conditions? The author also addresses the question of what the legal form of these government crisis measures is. Determining the legal form of a certain activity is the primary precondition for us to be able to correctly determine the appropriate means of defence. Unfortunately, the law does not regulate this subject matter. It is therefore necessary to rely primarily on the findings of legal science and relevant case law (especially of the Constitutional Court of the Czech Republic and the Supreme Administrative Court).
Post COVID-19 world and potential compensatory tax instruments in the context of the digital economy
Authors: Hrabčák Ladislav , Popovič Adrián , Sábo Jozef
Published: April 2022

The year 2020 will mainly be associated in world history with the beginning of the COVID-19 pandemic. The shutdown of the economies of nation states and other measures taken to prevent the spread of the dangerous contagious disease of COVID-19 have caused considerable (and not only) economic problems for states as well as for individuals. It is therefore clear that this situation will also affect public budgets, both in terms of revenue and expenditure (e.g. the state incurs higher expenditures to compensate for the adverse effects of the pandemic on the private sector). The situation will certainly be a basis for refl ection and reassessment of the current tax system, and it is possible that its impact will contribute (among other things) to the introduction of new taxes, the essence of which could be based on the digital economy. The paper deals with this issue, in which the authors set themselves the goal of verifying the hypothesis of whether the COVID-19 disease pandemic will be a stimulus for the introduction of so-called digital taxes.
Recent development in restrictions of competition ‘by object’ in EU competition case law, and the role of Hungarian cases
Authors: Tóth András
Published: April 2022

Complying with the abstract rules of competition law has always been a challenge. The category of ‘restrictions of competition by object’ is precisely what facilitates compliance. However, parallel with the strengthening of compliance, much more complicated restrictions of competition cases have been dealt with by the competition authorities in the EU. In this context, the need for a precise delineation of the category of restrictions of competition by object has increased over the last ten years. The Hungarian cases have contributed signifi cantly to the development of the European Court of Justice’s case law on restrictions of competition by object. In the Hungarian cases referred for a preliminary ruling, the European Court of Justice has confi rmed that the classical categories of restrictions of competition by object can be extended. However, until now, case law has not yet provided examples of this extension, only in cases where the classifi cation of the conduct in question as restriction by object was not clear, or where it was not possible to prove suffi cient harm to competition.
Kompetensi Kerja Gen Z di Era Revolusi Industri 4.0 dan Society 5.0
Authors: Ismail Dingot Hamonangan , Nugroho Joko
Published: April 2022

Penelitian ini merupakan studi kepustakaan yang mengumpulkan referensi teoritis yang relevan dengan kompetensi kerja gen Z di era Revolusi Industri 4.0 dan Society 5.0. Referensi teoritis dicari melalui jurnal dan buku bereputasi internasional yang dianggap relevan, tulisan ini bertujuan untuk mem-berikan gambaran kompetensi kerja yang diperlukan Generasi Z di Era Revolusi Industri 4.0 dan Society 5.0.  Metode analisis dokumen dianggap tepat karena sesuai dengan jenis penelitian, penelitian ini menghasilkan kesimpulan bahwa agar generasi Z kita dapat bersaing dengan generasi muda lainnya dari berbagai belahan dunia lainnya, maka mereka harus memahami tanda-tanda zaman yang hadirnya era revolusi Industri 4.0 dan society 5.0 yang telah membawa budaya baru dalam bekerja yang antara lain berciri padat teknologi digital, dan juga smart society. Dengan demikian mereka harus beradaptasi dengan era tersebut dengan membekali diri dengan kompetensi baik hard skills maupun soft skills juga kemampuan menguasai Bahasa asing dan kecerdasan budaya global.
Behavioural Remedies in Oligopolistic Markets under the Indian Merger Control Regime
Authors: Lama Pemala , Bansal Priya
Published: April 2022

Competition authorities primarily make use of two types of remedies, namely, “structural” and “behavioural,” or a combination of the two1, before clearing mergers that are likely to cause substantial harm to competition. Of these, structural remedies have been the predominant choice. However, of late, in the wake of the digital revolution and greater emphasis on designing remedies on a case-by-case basis, behavioural remedies have witnessed increased use. To this end, this paper seeks to address the role of behavioural solutions in the oligopolistic market structure under Indian competition law, with a focus on the merger control regime. It also intends to understand and critically analyse the literature on the problem of oligopolistic markets and the approach adopted with respect to remedies employed by the competition authorities of various jurisdictions (including the European Union (EU), the United States of America (USA), Canada, South Korea, Brazil, and India) to address the problem. Furthermore, the paper aims to examine the scope and limitations of behavioural remedies and their potential role in the conditional clearance of mergers. We use the number and nature of merger control investigations in the aforementioned jurisdictions in which behavioural remedies were adopted during 2015–19 to examine the conditions under which these remedies were used. The findings indicate that there is no straitjacket rule in the design and implementation of remedies employed while assessing the potential competition harm of mergers. The incidence of the implementation of behavioural remedies varies according to, inter alia, the nature of the concerned industry, the nature of competition harm (unilateral/coordinated, vertical/horizontal concerns), and the specific facts of the case.
Consortium of MSME: Cartel or Not?
Authors: Kant Ravi , Agarwal Prachi
Published: April 2022

This paper is an attempt to analyse government policies and legal position in regard to the status of Micro, Small and Medium Enterprises (MSME) from the perspective of the Competition Act, 2002, especially with respect to their cartel behaviour. Presently, there is no specific legal provision exempting MSMEs from the ambit of the Competition Act, 2002. Yet, there are certain government policies which promote cooperation among MSMEs. In other countries, where there is more or less an exemption to small enterprises under the garb of de–minimis. Government policies promoting cooperation among MSMEs needs attention, preferably through revisiting the legal provisions under the Competition Act, 2002. Therefore, this paper, while touching upon the challenges faced by CCI in this regard, concludes that the contradictions in the policies of different arms of the government are to be sorted out. It further makes suggestions to address the same in light of the practices in other countries.
Klobuchar, Amy. Antitrust: Taking on Monopoly Power from the Gilded Age to the Digital Age
Authors: Pande Ribhav
Published: April 2022

No Abstract.
Chief Editor's Foreword
Authors: Gupta Ashok Kumar
Published: April 2022

No Abstract.
THE INFLUENCE OF LEADERSHIP STYLE, WORK ETHIC, ORGANIZATIONAL CULTURE AND JOB SATISFACTION ON THE PERFORMANCE OF EMPLOYEES PT. LAMAN MINING
Authors: Friska Sihombing Elisabet , Satriawan Bambang , Indrayani Indrayani , Khaddafi Muammar , Ngaliman Ngaliman
Published: April 2022

The purpose of this research is to find out the influence of Leadership Style, Work Ethic, Organizational Culture and Job Satisfaction on Employee Performance of PT. Laman Mining. The subject of this study was an employee of PT. Laman mining of the sample to be taken is determined by the Slovin formula. The number of Employees of Laman Mining is 50 people. By using slovin formula with a margin of error of 5% obtained results with a presentation rate of 95%. The data was obtained by questionnaire system using likert scale. The results of this study show that leadership style, work ethic, organizational culture and job satisfaction have a positive effect on the performance of employees PT. Laman Mining. (4) The direct influence of Leadership Style (X1) on Employee Performance (Y) has a parameter coefficient of -0.165 (negative), so there is a negative influence where the more Authoritarian The Leadership Style (X1) the lower the Employee Performance (Y) and the Value P Award (X1)) on Employee Performance (Y) is -0.196> 0.05 so that it can be said that the influence of Awards on Employee Performance is insignificant. (4) The magnitude of the influence of Leadership Style (X1), Work Ethic (X2), Organizational Culture (X3) and Job Satisfaction (X4) on Employee Performance (Y) is determined by r² value, r² value on job satisfaction (Y) is 0.984 which means the influence of Leadership Style (X1)), Work Ethic (X2), Organizational Culture (X3) and Job Satisfaction (X4) on Employee Performance (Y) is 98.4%. then there is a negative influence where the more Authoritarian Leadership Style (X1) the lower the Employee Performance (Y) and P value Reward (X1) on Employee Performance (Y) is -0.196 > 0.05 so that it can be stated that the influence of Awards on Employee Performance is insignificant (4) The magnitude of the influence of Leadership Style (X1), Work Ethic (X2, Organizational Culture (X3) and Job Satisfaction (X4) on Employee Performance (Y) is determined by r² value, r² value to job satisfaction (Y) is 0.984 which means the influence of Work Motivation (X1)), Work Ethic (X2), Organizational Culture (X3)and Job Satisfaction (X4) on Employee Performance (Y) is 98.4%.
ORGANIZATIONAL INNOVATION IN MEDIATING TRANSFORMATIONAL LEADERSHIP TO ORGANIZATIONAL PERFORMANCE
Authors: Handayani Evi , Syawaludin Syawaludin , Yuslinda Yuslinda , Herlambang Wira
Published: April 2022

This research aims to see the effect of transformational leadership on the performance of the organization in the office of the Border Management Department of the Regional Secretariat of Karimun Regency mediated by Inovasi. This study is a quantitative study that uses a sample of 60 respondents. Data analysis using Structural Equation Modeling (SEM) analysis with Smart PLS 2.0 software. The results showed that: (1) Innovation has a positive and significant effect on the performance of the organization in the office of the Border Management Department of the Regional Secretariat of Karimun Regency, seen from the value of t values 2,589 greater than the standard set at 1.96, (2) Transformational Leadership has a positive and significant effect on Innovation in the office of the Border Management Department of the Regional Secretariat of Karimun Regency with a value of t values of 38,004, (3) Transformational Leadership has a positive and significant effect on the performance of the organization in the Office of Border Management Section of the Regional Secretariat of Karimun Regency with t values of 13,525, (4) Transformational leadership has a positive and significant effect on the performance of the organization in the office of the Border Management Department of the Regional Secretariat of Karimun District mediated by Innovation with a value of t values of 40,493
Операторы L-Винера-Хопфа ввесовых пространствах в случае безотражательного потенциала
Authors: Камалян А. Г. , Киракосян Г. А.
Published: April 2022

Заменой в определении оператора свертки преобразования Фурье спектральным преобразованием оператора Штурма-Лиувилля L, порожденного безотражательным потенциалом, вводится понятие оператора LВинера-Хопфа в лебеговых пространствах с весом Макенхаупта. Получены
критерии фредгольмовости и обратимости и формула для индекса в случае
кусочно-непрерывного символа.
Fekete-Szego inequalities for certainsubclasses of analytic functions related with Nephroid domain
Authors: Murugusundaramoorthy G.
Published: April 2022

The purpose of this paper is to consider coefficient estimates in a class of functions
Mα, λ(q) consisting of analytic functions f normalized by f(0) = f
0
(0) − 1 = 0 in the open
unit disk ∆ = {z : z ∈ C and |z| < 1} subordinating with nephroid domain, to derive
certain coefficient estimates a2, a3 and Fekete-Szeg¨o inequality for f ∈ Mα, λ(q). A similar
result have been done for the function f−1
. Further application of our results to certain
functions defined by convolution products with a normalized analytic function is given, and in
particular we obtain Fekete-Szeg¨o inequalities for certain subclasses of functions defined through
neutrosophic Poisson distribution.
Comparative analysis of emergency relief management system for debris flow and other geological disasters
Authors: Bai Gexue , Hou Yunlong , Wan Baofeng
Published: April 2022

Emergency relief management is the basis of national development. In recent decades, many countries at home and abroad have gradually established a sound emergency relief system, including institutional settings, legal construction and other aspects. China started late. After the 2008 Wenchuan earthquake and the 2010 Zhouqu debris flow geological disaster, China's emergency relief management system developed rapidly and achieved gratifying results. Based on the basic emergency relief management system of Lanzhou City and Longnan City, this paper compares with foreign emergency relief systems, such as the United States, Japan and Australia. Also, this paper analyzes and summarizes the advantages and disadvantages of emergency relief systems in different countries, so as to provide reference for the development of disaster prevention system in China, and effectively improve the management system of disaster prevention and resistance in China.
Problems and prospects of power system reform in Inner Mongolia Power Grid
Authors: Zhao Jie , Song Fangyuan
Published: April 2022

Inner Mongolia Power (Group) Co., Ltd is a large state-owned power grid enterprise which is directly under the Inner Mongolia and the second largest power grid enterprise in the country. Inner Mongolia power grid also plays a great role in fulfilling social responsibilities and obligations on the basis of maintaining economic benefits under various development strategies of the state and local governments. With the process of power system reform, the sustainable development of Inner Mongolia power grid is facing excellent opportunities and severe challenges. In addition, there are some problems, such as oversupply of power, difficult delivery situation, unreasonable power grid structure, relatively backward power technology, increasing environmental damage and so on. This paper is mainly focusing on the theme of the research on the sustainable development of Inner Mongolia power grid in the process of power system reform, analyzing the impact of power system reform on Inner Mongolia power grid, defining the goal and direction of low-carbon development of power grid in view of the challenges and existing problems faced in the reform process, and putting forward the research idea of trying to open up a green development path.