bluuebunny/crossref_metadata_2025 huggingface dataset:
Calidad del sueño en pacientes hospitalizados en una institución sanitaria de Buenos Aires, Argentina
Authors: Francisco Sabrina Macarena , Hereñú Mariana Pilar , Geisse Vyhmeister Jenny Rosemary , Canova Barrios Carlos Jesús
Published: December 2023

El sueño es una función fisiológica esencial para la salud física y mental del individuo. Su horario, duración, y calidad son aspectos fundamentales para mantener un estado físico y mental saludables. Se hace necesario para el personal de enfermería, realizar estudios sobre las alteraciones en el patrón de sueño y descanso en los pacientes hospitalizados dada la influencia de este sobre la recuperación y el bienestar percibido del paciente. Se diseñó el presente trabajo con el objetivo de analizar la calidad de sueño en pacientes en rehabilitación de una institución sanitaria privada de la Ciudad Autónoma de Buenos Aires en el periodo de marzo a abril de 2023. Se realizó un estudio descriptivo, de corte transversal y con enfoque cuantitativo. Para la recolección de datos se implementó el instrumento denominado índice de calidad de sueño de Pittsburgh (PSQI). Se encuestó a 62 pacientes internados en internación con rehabilitación motora, elegidos mediante un muestreo no probabilístico. Los encuestados tuvieron una media de edad de 73,58 años, el 58,84% fueron hombres, un 65,52% estaban casados y 27,42% divorciados, y tenían entre 20 días a 6 meses de internación. Se halló que el 66,13% de los encuestados presentaron una mala calidad del sueño. Un 56,45% reportaron tardar de 16-30 minutos en conciliar el sueño y el 43,55% reportó que menos de una vez a la semana presentó dificultades para conciliar el sueño en la primera hora de acostarse a dormir. Por otro lado, las razones por las cuales el paciente no pudo dormir en el último mes estuvieron mayormente vinculadas al dolor (27,42%), despertarse frecuentemente en la noche (24,19%) y ganas de ir al baño (19,34%). El personal de enfermería debe tener en cuenta los factores extrínsecos e intrínsecos de los pacientes para que su descanso sea adecuado.
Effect of aqueous and hydrometallic leaf extracts of Smallanthus sonchifolius (Popp.) H. Rob. in renal, hepatic and pancreatic metabolism of type 2 diabetic rats
Authors: Moreira Bruna Souza , Jantara Adrielly , Oliveira Tiago , Souza Carolina Ribeiro Noronha de , Oliveira Rafael Pires , Reis Débora Raquel Mergen Lima
Published: December 2023

Diabetes mellitus affects 415 million people worldwide, 81 to 91% of whom are type 2. The concern with the treatment of this disease leads to a growing search for complementary therapies, such as the use of medicinal plants. Smallanthus sonchifolius (Popp.) H. Rob., belonging to the Asteraceae family, is a tuber native to the Andes Mountains popularly known as Yacon, which has therapeutic properties. The objective of this research was to evaluate the effect of the use of Yacon's aqueous and hydrometallic extracts on the metabolism of normal and diabetic animals. Male Wistar rats (14 weeks) were divided into control and diabetic groups. The diabetes was caused by intraperitoneal injection of streptozotocin. Once the diabetic status was confirmed, the treatment was started with an infusion of 5.5g/kg/day of dry leaves and an extract of 7.5mL/kg/day, distributed in bottles according to the weight of the animal, and animals that received only water were controlled. Fifteen days after the beginning of therapy, the rats were anesthetized and blood samples were collected for analysis. After euthanasia, the tissues were removed for analysis of cytotoxic effect. The alkaline phosphatase enzyme in the diabetic groups was elevated, indicating a possible injury to the bile ducts. The urea and albumin tests also showed variation, suggesting renal injury due to diabetes, which was confirmed by histological analyses. The normal group treated with aqueous extract also presented renal injury, proving the toxicity of the extract.
Effect of Detergent on Biochemical Profile of Common Carp Cyprinus carpio (Linnaeus, 1758)
Authors: Daniel Jancy , Jeevanandham Paul , Ganesan Thomas Nithiyanandam
Published: December 2023

As we know that, the washing soaps and detergent powders are important one to the human for washing cloths and other items of houses. It indirectly mixed with aquatic environment and create problem to aquatic organism. Hence, the study was carried out the biochemical analysis of Common carp (Cyprinus carpio) in different concentrations of detergent powder in different hours. The sub lethal dose of detergent against the fish was 6ml for 24 hrs. The Chi-Squire test revealed that the significant difference was observed statistically (X2= 146.244, P=0.000, Df 16). Vast behavioral changes were recorded against the detergent exposure. One way analysis of variance showed a significant different among the total carbohydrate content of various experimental group fishes (F=35.365; P=0.00). The SNK test revealed that the total carbohydrate content fish was significantly differed (P<0.05). For total lipid content the one way analysis revealed that the lethal concentration and median lethal concentration were highly influenced (F=11.150; P=0.01). For total protein content that the one way analysis observed that the lethal concentration and median lethal concentration were highly influenced (F=45.124; P=0.00).
Re-Run of Panic-Valued Tests. Is it Really Necessary or is it A Waste of Time
Authors: Bozkaya Giray , Kuzu Kaan , Şişman Ali Rıza
Published: December 2023

Amaç: Panik değeri, yaşamı tehdit eden ve hekimin acil düzeltici müdahalesini gerektiren bir laboratuvar test sonucunu ifade eder. Panik değerli testin tekrarlanması tavsiye edilmese de bazı laboratuvar uzmanları testi tekrarladıktan sonra sonucu bildirir. Ancak bu işlem belirli bir zaman kaybına yol açmakta ve tedaviyi geciktirmektedir. Bu çalışmada tekrarlanan panik değerlerin sonuçları arasındaki farkın anlamlı olup olmadığının hesaplanması ve tekrar testine bağlı gecikmenin belirlenmesi amaçlanmıştır.
Materyal ve Metod: Laboratuvarımızda 6 ay boyunca amilaz, glukoz, kalsiyum, kreatinin, potasyum ve sodyum için tekrar edilen 1326 panik değer retrospektif olarak değerlendirildi. Her bir panik değerin %95 güven aralığı “%Bias + Z x ortalamanın standart hatası” formülü ile hesaplandı. Sonuçlar, testlerin izin verilen toplam hatası ile karşılaştırıldı.

Bulgular: Sadece sodyumun %95 güven aralığı değeri, izin verilen toplam hata sınırının üzerindeydi. Test tekrarlarının arasındaki ortalama süre, sodyum için en kısa (34 dakika) ve kreatinin için en uzun (67 dakika) olarak belirlendi.

Sonuç: Çalışmamızda, benzer sonuçlar verdiği ve hekime panik değerin bildirilmesini geciktirdiği için kritik değer tekrarının gerekli olmadığı bulundu. Ayrıca reaktif sarfiyatı ve işgücü kaybı nedeniyle laboratuvar maliyetlerinin yükselmesine neden olduğu düşünüldü.
Machine learning and deep neural network-based learning in osteoarthritis knee
Authors: Ratna Harish V K , Jeyaraman Madhan , Jeyaraman Naveen , Nallakumarasamy Arulkumar , Sharma Shilpa , Khanna Manish , Gupta Ashim
Published: December 2023

Osteoarthritis (OA) of the knee joint is considered the commonest musculoskeletal condition leading to marked disability for patients residing in various regions around the globe. Application of machine learning (ML) in doing research regarding OA has brought about various clinical advances viz, OA being diagnosed at preliminary stages, prediction of chances of development of OA among the population, discovering various phenotypes of OA, calculating the severity in OA structure and also discovering people with slow and fast progression of disease pathology, etc. Various publications are available regarding machine learning methods for the early detection of osteoarthritis. The key features are detected by morphology, molecular architecture, and electrical and mechanical functions. In addition, this particular technique was utilized to assess non-interfering, non-ionizing, and in-vivo techniques using magnetic resonance imaging. ML is being utilized in OA, chiefly with the formulation of large cohorts viz, the OA Initiative, a cohort observational study, the Multi-centre Osteoarthritis Study, an observational, prospective longitudinal study and the Cohort Hip & Cohort Knee, an observational cohort prospective study of both hip and knee OA. Though ML has various contributions and enhancing applications, it remains an imminent field with high potential, also with its limitations. Many more studies are to be carried out to find more about the link between machine learning and knee osteoarthritis, which would help in the improvement of making decisions clinically, and expedite the necessary interventions.
Successful hip revision surgery following refracture of a modern femoral stem using a cortical window osteotomy technique: A case report and review of literature
Authors: Lucero Carlos M , Luco Juan B , Garcia-Mansilla Agustin , Slullitel Pablo A , Zanotti Gerardo , Comba Fernando , Buttaro Martin A
Published: December 2023

BACKGROUND

The ExeterTM Universal cemented femoral component is widely used for total hip replacement surgery. Although there have been few reports of femoral component fracture, removal of a broken femoral stem can be a challenging procedure.

CASE SUMMARY

A 54-year-old man with a Dorr A femur sustained a refracture of a primary ExeterTM stem, two years after receiving a revision using a cement-within-cement technique (CWC) through an extended trochanteric osteotomy (ETO). The technical problems related to the CWC technique and the ETO played a major role in the stem fatigue refracture. We performed revision surgery and removed the distal cement using a cortical femoral window technique, followed by re-implantation with an uncemented, modular, distally-fixed uncemented stem. The patient experienced an uneventful postoperative recovery.

CONCLUSION

Re-fracture of a modern femoral ExeterTM stem is a rare event, but technical complications related to revision surgery can lead to this outcome. The cortical window osteotomy technique can facilitate the removal of a broken stem and cement, allowing for prosthetic re-implantation under direct vision and avoiding ETO-related complications.
EFEKTIVITAS PENGGUNAAN Piper batle L. UNTUK MEMPERPANJANG MASA SIMPAN TELUR AYAM RAS
Authors: Darwanto Agus , Hanum Aulia Sansabrina Elsa , Cita Sutarto Intantiara
Published: December 2023

The consumption of chicken eggs capita per annual in Indonesia has been increasing rapidly from year to year. It shows that the demand for eggs is very high. Egg is a popular source of protein for Indonesian people. However, the quality of eggs will decrease over time if they are stored for a long time. This study aims to analysis the effectiveness of using betel leaves to extend the shelf life of eggs and their effect on protein and fat content. Data collection methods were carried out experimentally. Data analysis methods were carried out using statistical analysis, analysis of variance, BNT/LSD analysis, and regression. Wrapping eggs with betel leaves can extend the shelf life of eggs, even better than eggs stored in the refrigerator for 9 days or more. Based on the analysis of the anova test, it was proven that there was a significant difference between the use of betel leaves and other treatments. The cause is thought that betel leaves have good antibacterial and antifungal activities. The effect of betel leaves on egg quality is 43.9%. Similarly, the effect of wrapping eggs with betel leaves on protein and fat content. Betel leaves can prevent the decrease in protein and total fat content in eggs from a protein decrease of 50% to 49.52% and a fat decrease from 65.8% to 32.8%.
Estrategia para la comprensión lectora de un estudiante con Trastorno por déficit de atención e hiperactividad del nivel elemental
Authors: Métiga Lainez Anthony Bryan , Silva Sánchez Marianela
Published: December 2023

El Trastorno por Déficit de Atención e Hiperactividad (TDAH) es uno de los trastornos más comunes que impacta el desarrollo neurológico y afecta a un gran número de niños a nivel mundial por lo que se estima pertinente desplegar labores investigativas que le aborden. Esta investigación fue realizada con el objetivo de evaluar la influencia de la aplicación de una estrategia para el desarrollo de la comprensión lectora de un estudiante con TDAH del nivel elemental, así como analizar los fundamentos teóricos, determinar las estrategias que pueden implementarse. Para ello se ha puesto en marcha un enfoque cualitativo, de nivel descriptivo y no experimental, que se centró en la revisión de la literatura actualizada, utilizando el análisis documental como técnica para el levantamiento de la información. En la revisión se eligieron 18 artículos que se alinean con el propósito de esta investigación publicados entre los años 2018 y 2023, en las bases de datos Scholar academic, Embase PubMed, Scopus, MEDLINE y SciELO. La literatura enfatiza la importancia de una mayor conciencia y capacitación para los docentes, así como la implementación de estrategias educativas basadas en la tecnología y enfoques pedagógicos efectivos para mejorar la comprensión lectora de los estudiantes con TDAH, los cuales pueden llegar a tener un impacto positivo en el aprendizaje y el desarrollo de estos estudiantes.
AN EFFICIENT FEATURE ANALYSIS METHOD OF BIOLOGICAL DATA FOR IMPROVING CATTLE CONCEPTION RATE
Authors: Komatsu Tatsuya , Noma Hiroto , Asaoka Takumi , Oya Hidetoshi , Miura Ryotaro , Yoshioka Koji
Published: December 2023

In this paper, we show an efficient feature analysis method of body surface temperature (ST) data so as to develop accurate prediction systems for artificial insemination (AI) timing of cattle. In the proposed analysis method, by using the fundamental waveform synthesis method based on the Fourier transform, approximate waveforms for the target waveform were derived. Additionally, reconstructed waveforms which does not correspond to both high frequency noise and circadian rhythm were generated. The two reconstructed waveforms derived from the approximate waveforms were used to predict the optimal AI timing and to discriminate the normal phase, respectively.
Journeys in Vocational Student Wellbeing
Authors: Lee Jamie , Leponiemi Lasse
Published: December 2023

Finland is a bilingual country with two official languages, Finnish and Swedish. Finland’s constitution states that every Finnish citizen has the right to communicate with authorities in either Swedish or Finnish – including access to education. All Finnish-speaking students are required to learn Swedish from fifth or sixth grade and all Swedish-speaking Finns are required to learn Finnish from first or third grade. Swedish-language education is available from the daycare level up to the university level. This Tailor-Made process focusing on wellbeing innovations was done together with four Swedish-speaking vocational institutions. These institutions are located in bilingual or Swedish-speaking municipalities, and all of them are offering vocational education and training to over 1000 students.
PREMISSAS LEGISLATIVAS DO NOVO MARCO DO SANEAMENTO E O NÍVEL ECONÔMICO DE PERDAS DE ÁGUAS COMO INSTRUMENTO DE CONCRETIZAÇÃO DA PNRH:
Authors: Gaspar Santos Luan , Marcelino da Silva Deise
Published: December 2023

A perda da água pelas prestadoras de serviço de saneamento implica em impactos ambientais e econômicos na gestão/proteção dos recursos hídricos. A pesquisa tem como objetivo analisar o nível econômico de perdas na localidade de Cornélio Procópio, operada pela Companhia de Saneamento do Paraná (SANEPAR), com vistas à implementação desta ferramenta de gestão e proteção da água. O trabalho divide-se em 3 etapas, na primeira, apresenta-se as novas diretrizes legais quanto à perda da água. Na segunda, apresenta-se o balanço hídrico como ferramenta de decomposição das perdas e o modelo econômico Na última etapa, delimitou-se o objeto de análise, apresentando-se o nível econômico de perdas da localidade, analisando os resultados e perspectivas de investimentos no sistema de abastecimento. Conclui-se que mesmo com o uso racional e eficiente da água, as perdas são inevitáveis, não sendo possível a fixação de índices universais a todos os sistemas de abastecimento. A apuração dos níveis econômicos de perdas proporciona eficiência na gestão dos recursos hídricos, sendo ferramenta essencial à efetivação da PNRH. Foram utilizados dois métodos de pesquisa para o desenvolvimento do trabalho: a) o método hipotético dedutivo para formulação das hipóteses, com procedimento técnico a pesquisa bibliográfica e documental, percorrendo a literatura técnica sobre a matéria e demais diretrizes legais sobre a água; b) o método indutivo, tendo como procedimento técnico o estudo de caso da localidade de Cornélio Procópio, município do Estado do Paraná.
Okullarda Karakter Güçleri Temelli Müdahaleler: Öğrencilere ve Ebeveynlere Yönelik Uygulamaların Yeri ve Önemi
Authors: GÜLDAL Şeyma
Published: December 2023

Karakter güçleri ve erdemler pozitif psikolojinin temel çalışma alanıdır. Karakter Güçleri ve Erdemler Sınıflandırması ile iyi karakter özellikleri tanımlanmış ve buna yönelik yapılacak bilimsel araştırmalar için kavramsal bir çerçeve oluşturulmuştur. Sınıflandırmada evrensel olan 24 karakter gücü tanımlanmıştır. Okullarda karakter güçlerinin keşfedilmesi ve desteklenmesi için müdahale çalışmaları yapılmaktadır. Karakter güçleri ahlaki olarak değerli olmakla birlikte okul ortamına olumlu katkı sunmakta, öğrencilerin başarılarını ve iyi oluşlarını desteklemektedir. Karakter güçleri, uygulamalar yapılarak ve kullanıma teşvik edilerek geliştirilebilmektedir. Okullarda öğrencilere yönelik uygulamaların yanı sıra güçlü yanlara odaklı ebeveynlik yaklaşımı çocuğun güçlü yönleri hakkında bilgi sahibi olmayı ve kullanmaya teşvik etmeyi içeren bir ebeveynlik tarzıdır. Ebeveynlere sunulacak güçlü yönlere odaklı ebeveynlik yaklaşımı eğitimleriyle, okul ve ailedeki güçlü yanlara odaklı yaklaşımların entegre edilmesi ve iş birliği içinde çalışılması sağlanabilir. Böylece öğrencinin gelişimi bir bütün olarak hem okulda hem evde desteklenmiş olacaktır. Müdahale çalışmalarının planlanmasında ve uygulanmasında güçlü yönlerin optimum düzeyde, dengeli kullanımı teşvik edilmeli ve kültürel farklılıklara duyarlı olunmalıdır.
The Effect of Education with Video Media on Exclusive Breastfeeding on the Motivation of Pregnant Women at Wonodadi Health Center
Authors: Dwi Lukmawati  , Fransiska Septiana  , Lailaturohmah  , Neta Ayu Andera
Published: December 2023

Background: Exclusive breastfeeding is breastfeeding only to infants up to 6 months old without providing food except medicine. The scope of exclusive breastfeeding is still low due to several factors, one of which is knowledge and attitude. It is necessary to do counseling to improve knowledge and attitudes by using one of the media, namely video. Video is an audiovisual medium that stimulates more senses. Objective: Knowing the effect of using video media about exclusive breastfeeding on the motivation of pregnant women at the Wonodadi Health Center. Method: This type of research is quasi experiment with pre test-post test with control design. Results: The results of the study were obtained in the experimental group with video, Pvalue results 0.000 (< α) and in the control group using MCH books, Pvalue results 0.001 (< α). The odd ratio value shows that video media has a greater effect on the motivation of third trimester pregnant women regarding exclusive breastfeeding, which is 28 times higher than the MCH book, the motivation of mothers is only 15 times. Discussion: The motivation of third trimester pregnant women is higher when education is provided with video media because it is easier to understand, not monotonous, interesting images and clear sounds make mothers interested in participating. Conclusion: Based on the results of the study, it can be concluded that videos are more influential on increasing knowledge and attitudes compared to leaflets, so researchers recommend the use of videos as an alternative media in counseling about exclusive breastfeeding at the Wonodadi Health Center.
Implementasi Kurikulum Merdeka di SDN Kebonsari 1/414 Surabaya
Authors: Putri Vinaya Andiny , Latifah Dian Nur , Rosydiana Maya , Firmansyah M. Rafly , Amalia Kaniati
Published: December 2023

Curriculum anatomy is described as components that must exist in every educational institution. The curriculum is one of the educational tools or components that plays a very important role in delivering the expected educational goals. The aims of the curriculum itself are formulated based on the development of demands, needs and conditions of society and are based on thoughts and are directed at achieving philosophical values, especially state philosophy. This article aims to discuss the curriculum implemented at SDN Kebonsari 1/414 Surabaya. By using a qualitative descriptive approach method with observation data collection and literature review methods, the research results show that curriculum management involves planning, development, implementation and evaluation of school or college curricula. In this abstract, we will generally discuss topics such as curriculum implementation planning, curriculum implementation, the process of implementing the new curriculum in the school, the advantages and disadvantages of implementing the new curriculum, how the curriculum affects the school, what are the positive and negative impacts of the curriculum, and how to evaluate to increase its effectiveness.
Managing Your Library’s LibGuides
Authors: Burchfield Julie , Possinger Maggie
Published: December 2023

This paper discusses how the William G. Squires Library conducted a usability study on their LibGuides to identify student design preferences. The results of the study support previous research concerning best practices for LibGuide creation. This paper offers insight into how librarian-centric design hinders student success and provides suggestions for how to best develop a student-centric template design that offers consistency and increased user proficiency across all guides.
Sınıf Öğretmenlerinin İlkokullarda Yetiştirme Programı (İYEP) Hakkındaki Görüşleri: Türkçe Dersi
Authors: KULTAS Emrah
Published: December 2023

Bu araştırmanın amacı, İlkokullarda Yetiştirme Programı’nda (İYEP) görev alan sınıf öğretmenlerinin Türkçe derslerindeki deneyimlerine ve programa dair genel görüşlerini incelemektir. Araştırmanın modeli olarak bir nitel araştırma yöntemi olan değerlendirici durum çalışması kullanılmıştır. Araştırmanın çalışma grubunu, 2022-2023 eğitim ve öğretim yılı bahar yarıyılında Van ilinin merkez ilçelerindeki okullarda görev yapan 20 sınıf öğretmeni oluşturmaktadır. Araştırmacı tarafından hazırlanan yarı-yapılandırılmış görüşme formu kullanılarak ve yüz yüze görüşme yöntemiyle elde edilen verilerin analizinde içerik analizi yöntemi kullanılmıştır. Araştırma sonucunda; İYEP uygulamasının başında öğrencilerin seviyesini belirlemek amacıyla kullanılan öğrenci belirleme değerlendirme araçlarının genel olarak uygun olduğu, İYEP Türkçe dersi için belirlenen kazanımların kapsamının ve belirlenen ders saati süresinin yeterliliği hakkında farklı görüşlerin olduğu, İYEP Türkçe dersi kapsamında kullanılan etkinlik kitabının ise yeterli olmadığı yönünde görüşlerin ağırlıkta olduğu sonucuna ulaşılmıştır. Etkinlik kitabının basit olduğu, kullanılan etkinliklerin sayısının ve metin çeşitliliğinin az olduğu ve etkinliklerin ilgi çekici olmadığı; bunların yanı sıra, uygulamaya yönelik veli tepkilerinin olumlu olduğu, çocukların bilişsel ve duyuşsal açıdan gelişimine genel olarak katkı sağladığı sonuçlarına da ulaşılmıştır. Görüşleri elde edilen öğretmenler genel olarak, İYEP uygulamasının ilkokulun tüm sınıfları düzeyinde uygulanması, öğretmen ücretlerinin iyileştirilmesi, etkinlik kitaplarının yeniden ele alınıp düzenlenmesi, kullanılan metinlerin ve etkinliklerin daha çeşitli, kapsamlı ve işlevsel olması, ders saatlerinin artırılması, ilgi çekici içeriklere (bilmece, bulmaca, oyun, boyama…) de program kapsamında yer verilmesi gerektiği noktasında önerilerde bulunmuşlardır.
Inventory Information System: Optimizing Inventory Management for Company Business Sustainability
Authors: Manik Hannatama
Published: December 2023

This research aims to investigate and describe the impact of implementing the Inventory Information System (SIPB) in optimizing inventory management, focusing on efforts to improve the company's business sustainability. The specific research objectives include analyzing operational efficiency, evaluating the impact on customer service, assessing business sustainability, identifying challenges and obstacles, and providing a conceptual framework for sustainability. Lalumiere Aesthetics Clinic is a clinic that operates in the field of beauty. One of the activities is inputting incoming and outgoing goods. At the clinic, there is often a shortage of medicine stock in the warehouse, which overwhelms the staff, and there is often an unbalanced amount of stock and the number of goods out, causing many losses to the clinic. So a system is needed that can overcome this problem. After reviewing it again, inventory management at the Lalumiere clinic is still done manually. That is, incoming and outgoing goods are written in a notebook. Hence, errors often occur, such as the number of goods needing to be balanced, causing the company to experience losses. The research method used is a literature study to understand the basic concepts of inventory information systems and the use of Laravel as a website application development framework. Prototype Development to design and develop a prototype inventory information system using Laravel as the main framework. The research results show that implementing an inventory information system using Laravel has increased the company's operational efficiency. Recording, monitoring, and managing inventory becomes more structured and automated, reducing the time required for routine tasks.
(Micro)mobilidade por patinetes elétricos: avaliação psicométrica da importância de atributos associados ao ambiente construído para a escolha de se utilizar o modo em Belo Horizonte
Authors: Souza Lucas Tadeu Albino , Lessa Daniela Antunes , Cardoso Leandro , Lobo Carlos Fernando Ferreira
Published: December 2023

O surgimento de programas de compartilhamento de patinetes elétricos (PEs) em Belo Horizonte – assim como em outros centros urbanos de todo o mundo, pôs em foco uma nova proposta de circular pelas cidades. A ocorrência de sinistros envolvendo o micromodo – ainda que proporcionalmente pequena em relação ao número de viagens realizadas, conduziu um esforço de diferentes atores em compreender como o espaço urbano deve ser otimizado de forma a maximizar oportunidades e minimizar riscos. O presente trabalho avalia a importância de características do ambiente construído na escolha de se utilizar o PE, segundo a percepção daqueles que conhecem Belo Horizonte. Partindo-se de indicadores de ciclabilidade, aplicou-se Questionário Online baseado em Escala Likert. Os resultados indicam que o perfil predominante do usuário de PE – homem, adulto jovem, alta renda e escolaridade, corresponde àquele observado na literatura. 82% consideram utilizar o modo, mas 61% apontam que a cidade não apresenta as condições necessárias para sua operação. Pelo Método do Intervalos Sucessivos (MIS), verifica-se que os fatores mais importantes são a conservação do pavimento e a presença de rota cicloviária.
RANCANG BANGUN APLIKASI KRIPTOGRAFI DENGAN METODE RIVEST CODE 4 (RC4) UNTUK PENGAMANAN FILE DOKUMEN BERBASIS WEB
Authors: Zuli Faizal , Malay Rizky Muhammad
Published: December 2023

File dokumen merupakan sesuatu hal yang sangat umum bagi perusahaan atau organisasi sejenis dalam menyimpan informasi-informasi data dalam bentuk digital. File dokumen juga merupakan cara berkomunikasi dalam menyajikan suatu informasi. Dasarnya perusahaan atau suatu organisasi pasti memiliki file dokumen yang penting yang disimpan pada komputer. Namun sering terjadi kelalaian dalam menjaga file dokumen tersebut. Hal tersebut bisa menjadi penyebab terjadinya pencurian atau manipulasi pada data perusahaan. Mango Outlet Kemang Village memliki banyak file penting yang disimpan didalam komputer admin yang harus di jaga keamanan file data tersebut. Karena memiliki data file yang bersifat rahasia maka penelitian ini membuat sebuah aplikasi yang dimana bertujuan untuk memberi keamanan ekstra pada file dokumen. Metode Rivest Code 4 ini merupakan metode algoritma yang sederhana namun sangat efektif untuk menjaga atau mengamankan informasi data dari Mango Outlet Kemang Village. Aplikasi yang akan dibuat menggunakan bahasa pemograman PHP dan menggunakan database MySQL berbasis web. Hasil dari penelitian ini adalah aplikasi pengamanan file dokumen menggunakan metode Rivest Code 4 berbasis web dengan baik.
Philosophical meditation in the West
Authors: Cipolletta Patrizia
Published: December 2023

How can we return to meditation in the West today? Descartes was the last person to meditate in the West, but after him, the gnoseology of his thought was all that prevailed, as well as the rift between subject and object: thinking, meditating, thus, became a form of reflection on something, which is an object detached from the subject who thinks. The philosophy of the twentieth century questioned the cogito, but it did not restore meditation. This is the task of philosophical practice. But how can we restore Western meditation? The essay attempts to demonstrate a way to meditate today, to allow emotions to live, to welcome them and allow them to mellow. It also shows how meditation is a continuous source of comparison for philosophical practitioners so they can preserve their humility as they perform their task, dismiss authority, and welcome the guest without the risk of manipulating him or her, by listening to the guest while also challenging their own preconceived ideas and past emotions.
Some Lessons from Alcibiades 1 and Plato’s Seventh Letter for Philosophical Practitioners
Authors: Murphy Patricia Anne
Published: December 2023

In this paper I illuminate several themes that I find of great import in understanding the practice of Philosophical Practice as a process. I do this through a careful consideration of two often disputed texts by Plato: Alcibiades 1 and Plato’s Seventh Letter. I do not wish to defend the authenticity of the authorship of the texts, but simply extol the usefulness and appropriateness of these two lesser considered texts as displaying a number of important teachings that I often use in Philosophical Practice. I take these teachings to be central to Plato’s meta-philosophy and the notion of self-concept.
Ancient shamanic emotional healing techniques and today’s philosophical counseling
Authors: Stănciulescu Daniela
Published: December 2023

In shamanic thinking, an important idea is that the earth does not belong to us. Earth is just a wonderful and welcoming host for us and other species. Did the sense of ownership dehumanize us, as the French philosopher Jean Jacques Rousseau would observe? Maybe. Lust for wealth, greed, and selfishness, these traits specific only to human people, among all inhabitants of our planet led, over time, to irreversible planetary changes. Earthquakes, tsunamis, forest fires, and floods: all these disasters seem to be the consequences of human reprehensible acts. Not only the rapid climate changes but also the recent wars and the pandemics have attracted emotional and psychological problems, such as depression, anxiety, or PTSD, a phenomenon that is growing alarmingly worldwide. In these difficulties times I believe the shamanic techniques could work together with philosophical counseling to heal us, opening the way to a peaceful and balanced understanding of our relationship with the Universe and ourselves.
Saúde do Idoso - Edição III
Authors: Barroso L. De Freitas Guilherme , Reder Custodio de Souza Ariádine , Maria Moura de Paulo Martins Vieira Egidia , Ienzura Costa Larissa
Published: December 2023

Com o envelhecimento da população que continua a crescer, nosso sistema de
saúde mudará para sempre. Estamos prontos para isso? As estimativas indicam que o
número de pessoas com 65 anos ou mais deve triplicar de 2010 até 2050, atingindo
aproxima
The Cambridge Camel is Just Plain Wrong
Authors: Taylor Mike
Published: December 2023

Since I posted my photograph of the Cambridge University Zoology Museum’s dromedary camel in the last entry, I haven’t been able to get it out of my mind.  Here it is again, this time with the background removed: You’ll remember from last time that the thing that struck me most powerfully about it was the huge disarticulations between the centra of C3, C4 and C5.  [Stevens and Parrish (2005:fig.
Vertebral laminae in – shock-horror – eel-like salamanders
Authors: Naish Darren
Published: December 2023

SV-POW! is, as I’m sure you know, devoted to sauropod vertebrae. But occasionally we look at other stuff… and you might have noticed that, in recent months, we’ve been looking at, well, an awful lot of other stuff. I’m going to continue that theme here and talk about salamanders. Yeah: not sauropods, not sauropodomorphs, not saurischians, and not even dinosaurs or archosaurs. But salamanders. Don’t worry, all will become clear.
What’s the deal with your wacky tail-club, Shunosaurus?
Authors: Taylor Mike
Published: December 2023

In a comment on an earlier article, What’s the deal with your wacky postparapophyses,  Shunosaurus  ?, brian engh asked: It seems we’ve never actually featured the famous  Shunosaurus  tail-club here before — an amazing oversight, and one that I’m going to remedy right now, thanks to Dong et al. (1989).  This short paper is written in Chinese, so I can’t tell﻿ you anything beyond what’s in the figures, captions and
Lexical representation of the notion coffee in present-day English (on the material of lexicographical sources)
Authors: Borysov Oleksii Oleksandrovych , Vasylieva Olena Hryhorivna , Kovalova Iryna Oleksandrivna , Ohanesian Luiza Hryhorovna
Published: December 2023

The article is devoted to the study of the lexicon that represents the notion of coffee in present-day English. The novelty of the research is that the corresponding lexical units were established, analysed, and then distributed in groups, with their semantic connections revealed and described. It is quite topical as a great number of modern philology studies focus now on those lexical domains that verbalize various fragments of material and spiritual life of an ethnic community. Thus, in this work, the thematic criterion of stratification of the part of English vocabulary that denotes coffee was applied. The borrowed nature of the lexeme coffee was revealed. The polysemous lexeme possesses a six-component structure, the basic lexico-semantic variant of which fixes the idea of a drink and is characterized by the double axiology of its connotation. It was established that the other meanings were formed as a result of a metonymic shift. We demonstrated that the unit coffee is a core of the lexicon "coffee" with nine thematic groups, further differentiated into thematic subgroups, lexical-semantic groups and synonymic rows. The stylistic classification of the vocabulary was also carried out. The identified groups reflect the components (or their combination) of the notion of coffee, which was initially modelled on the basis of the study of the meaning of the lexeme coffee and finally expanded in the course of further analysis of the lexical fragment.
The Ombudsman and the Process of Resolution of International Tax Disputes – Protecting the “Invisible Party” to the MAP
Authors: Perrou K.
Published: December 2023

This article explores the possible involvement of tax specialist ombudsmen in the mutual agreement procedure (MAP). With the current level of development of the MAP still facing criticism for a lack of efficiency and transparency, and the arbitration only being adopted by a handful of states, alternative solutions should be considered in order to enhance the MAP, while adequately protecting taxpayer rights.
European Tax Controversies: A British-Dutch Debate: Back to Basics and
Is the ECJ Consistent?
Authors: O’Shea T.
Published: December 2023

This article is the second in a series of seminal articles in which
the author examines some of the key debates concerning the direct tax
jurisprudence of the Court of Justice of the European Union (ECJ). The author
effectively argues that the direct tax jurisprudence of the ECJ is extremely
consistent and that much of the criticism of the Court’s jurisprudence in the
scholarly literature is wrong, ill-considered and inappropriate. In this
article, the author critically examines the recent publications of two leading
Dutch academics and tax practitioners and demonstrates that there is an
alternative view of the issues raised in their publications which demonstrates
that the Court’s jurisprudence is entirely consistent. In the final part, the
author demonstrates how the Court in its direct tax jurisprudence applies the
national treatment principle from both an origin and a host Member State
perspective and the author explains the significance of why a comparator
relating to an origin Member State situation differs from a comparator
involving a host Member State situation.
Because Not Always B Comes after A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services
Authors: Báez Moreno A.
Published: December 2023

On 20 April 2021, the UN Tax Committee approved the final version of the new article 12B to be incorporated into the 2021 version of the UN Model. In the absence of a permanent establishment or physical presence of the service provider in the source state, article 12B allows a contracting state to tax income from automated digital services (ADS) paid to a resident of the other contracting state on a gross basis at the rate negotiated bilaterally, with an option to the taxpayer to pay tax on a net profit basis. This article analyses the new article from a critical perspective and argues that, first, the new article is unnecessary, as the alleged need for the new article is only the result of the restrictive and incorrect reading of article 12A of the UN Model (2017) made by the Commentaries on the Model. Second, the new article is not only unnecessary but also counterproductive, as it jeopardizes the institutional prestige of the Committee on Fiscal Affairs, extraordinarily and unnecessarily reduces the scope of application of article 12A, exacerbates the already severe problems of conceptual delimitation between fees for technical services and ADS and, therefore, between articles 12A and 12B and, finally, introduces serious asymmetries in the treatment of these two types of services. The article closes with some advice for those states that have negotiated conventions containing article 12A or similar provisions and intend to retain their taxing rights on ADS without the need to renegotiate their conventions.
Towards a Taxpayers’ Rights-Compliant Cross-Border Recovery of Tax Sanctions
Authors: Attard R. , Weffe H. C.E.
Published: December 2023

A faltering procedure for cross-border enforcement of sanctions under the Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (TRD), has contributed to a degree in uncertainty and a wavering protection of taxpayers' rights. Against this background, the article proposes taxpayers’ rights (due process, proportionality, non bis in idem) as minimum standards for the applicability of the TRD in the area of tax sanctions. In this regard, the article revisits the scope of the TRD, and advocates for a standardization of the definition of sanctions to whose recovery the TRD is applicable (namely, amounts imposed for deterrent purposes, definitively imposed after due process of law and respecting minimum parameters of proportionality). These minimum requirements should be regarded as essential to the cross-border recovery of tax sanctions, as they stem from EU law as part of its fundamental principles. Hence, due process, proportionality and non bis in idem standards should be fully enforceable by the requested state, without prejudice to the Member States’ broad discretion in defining and applying tax sanctions, providing taxpayers with adequate protection and further certainty.
Resolution of International Transfer Pricing Disputes: A Non-Starter, Despite BEPS
Authors: Das P.
Published: December 2023

The OECD’s initiative under BEPS Action 14 is a welcome step towards minimizing international tax disputes (including those relating to transfer pricing adjustments by way of administrative measures through larger international cooperation). However, several legal, conceptual and practical issues remain unaddressed. This article intends to explore whether the measures recommended under BEPS Action 14 are adequate to bring improvement to current dispute resolution mechanisms, especially with regard to post-BEPS changes in transfer pricing policy. Secondly, it also aims to explain how the unaddressed legal, conceptual and practical issues may hinder achieving the stated objective. The author restricts the discussion to only international transfer pricing-related disputes at this stage although several discussions pertain to cross-border tax disputes in general.
For the Good of the Game? A Comparison of the Taxation of Sportspersons and Sports Organizations outside of and during Major Sporting Events
Authors: Thiede J. , Trencsik S.
Published: December 2023

While hosting a prestigious sporting event, like the Olympic Games or the FIFA World Cup, can run up against major opposition from the local population in some countries, most countries still consider it a great honour. For this reason, nations all around the globe vie with each other for the right to stage such events and make significant concessions to the sports organizations. Such concessions include in particular tax reliefs for a predefined group of persons including the participating sportspersons and sports associations. These practices have been increasingly criticized in the media and politics for economic and social reasons. Moreover, the academic literature argues that such special tax regimes distort the regular applicable international taxation principles of sportspersons and sports organizations. This paper deals with these arguments, outlines the problems arising from special tax regimes, and critically examines their justifications. For this purpose, the authors present the mechanism of special tax regimes during major sports events between 2000 and 2016 for the taxation of sportspersons and sports organizations compared to the generally applicable tax rules. The results confirm that the special tax regimes interfere negatively in the fair taxation of sportspersons, sports organizations and tournaments. Additionally, the justifications in favour of special tax regimes for major sports events prove not to be entirely convincing. On this basis, the authors discuss alternative approaches for an equitable and efficient taxation of sportspersons and sports organizations during major sports tournaments. While the issues regarding the taxation of sportspersons are solvable, this would necessitate global agreement for the fair taxation of sports organizations, which is, however, unlikely to be achieved.
Profit Allocation Based on Scarcity Value: A New Factor for Taxing Intra-Group Services Where They Create Value
Authors: Berndsen N.
Published: December 2023

In this article, it is argued that the principle of taxing where value is created is currently not applied in a way that actually results in taxation where value is created. In order to better adhere to this principle, the scarcity value of intra-group services provided cross-border should be taken into account. The scarcity value entails that the provision of a service in a jurisdiction where it is not possible to obtain that service due to scarcity in the market of that jurisdiction for that specific service gives rise to a relatively higher profit in that jurisdiction. This means that relatively more value is created in that jurisdiction. This additional value should be allocated there in order for that jurisdiction to tax the part of the profit that is created there. The proposal in this article goes beyond the traditional transfer pricing rules and the arm’s length principle, but it does not necessarily go against it, as it functions within the framework of the OECD’s Marketing Intangibles proposal and the Unified Approach under Pillar One. This means that only part of the residual profit is to be reallocated to scarcity value; the routine functions of the multinational enterprise will still be awarded the same routine return as under the transfer pricing rules that are currently in place. As this is (to the author’s knowledge) the first article on allocating profit based on scarcity value, there are a number of outstanding issues for further discussion. The main issues are the problems regarding establishing whether a certain service is scarce in a certain jurisdiction, reaching an agreement on which state should renounce part of its tax claim and the overlap of scarce services, marketing intangibles and value created due to factors that are unique to a specific multinational enterprise.
“Work on the Move”: Rethinking Taxation of Labour Income under Tax Treaties
Authors: Beretta G.
Published: December 2023

Labour, in all its dimensions, has been “on the move” in the last few years. Before the pandemic, labour mobility has mostly interested only a fraction of the working population, such as highly skilled and high-net-worth individuals. COVID-19 has, however, expanded the extent of labour mobility and the categories of workers involved. This contribution discusses four major changes in labour patterns: (i) home office work; (ii) non-standard forms of employment; (iii) digital nomadism; and (iv) the decentralization of jobs. In particular, the article illustrates how a “work-from-anywhere” scenario may impact the taxation of labour income under tax treaties. Using mainly the OECD Model as a reference, the article discusses difficulties related to the application of physical presence as a sourcing rule for employment income, the distinction between dependent and self-employment income, and the concepts of home office and fixed base. Based on the analysis provided, the author formulates tentative proposals for reforming the current tax treaty treatment of labour income. Specific recommendations include the introduction of a new article jointly dealing with the taxation of labour income, a reviewed scope of application of the physical presence criterion and tax treaty definitions of home office and fixed base.
Amount A vs Article 12B: One Size May Not Fit All
Authors: Starkov V. , Jin A.
Published: December 2023

In this article, the authors attempt to compare the tax revenues that may be raised by certain middle-income countries under the Amount A and under an alternative multilateral tax regime based on the principles of article 12B of the UN Model Convention. The authors’ results indicate that while some middle-income countries may be better off under the Amount A regime, others may prefer the alternative regime based on the article 12B principles. The choice between these alternatives depends on factors such as the domestic economic activities of multinational enterprises in scope of Amount A, the level of domestic economic activities of companies engaged in automated digital services, the design of the taxation regime based on article 12B, and the specifics of double tax relief policies by the countries that host either companies in scope of Amount A or in scope of article 12B. The authors also offer some thoughts on how the multinational regime based on article 12B may coexist with Amount A under Pillar One.