bluuebunny/crossref_metadata_2025 huggingface dataset:
THEORETICAL FOUNDATIONS OF TAX ADMINISTRATION: FUNDAMENTALS OF FISCAL MANAGEMENT
Authors: Vinnytska Oksana
Published: April 2024

In the complex world of fiscal management, tax administration is a cornerstone that serves as the basis for financial security of the population and implementation of public policies. As governments face the eternal problem of resource allocation, understanding the theoretical foundations underlying tax administration is of paramount importance. The article analyzes the existing scientific research on the essence and definition of the elements of the tax administration mechanism and highlights numerous controversial issues in this regard.

It is argued that administration should be considered in two aspects: both as a procedural activity (process) and as a method of management in the presence of a certain goal - public, state, etc. Based on the existing purpose of administration, its content is determined.

It is substantiated that tax administration is a set of regulations, strategies, methods and tools used by specially authorized state bodies to perform management tasks in the tax area. This activity is aimed at monitoring compliance with the legislation on taxes and fees, ensuring the correctness of calculation, completeness and timeliness of payment of taxes and fees to the respective budgets.

It is determined that tax administration is a key component of the effective functioning of both the tax system and the economy as a whole. The effectiveness of the tax system depends on the full identification of sources of income for taxation and minimization of costs associated with their mobilization and payment
PRELIMINARY STUDY OF THE GAMMA-RADIATION EFFECT ON THE PLASMA IONS CONCENTRATION IN TRANSFUSION UNITS
Authors:   1Facultad de Ciencias Bioquímicas y Farmacéuticas (UNR) – Suipacha 531, (S2002LRK) Rosario, Argentina   2Consejo de Investigaciones de la UNR (CIUNR) – Maipú 1065, Rosario, Argentina, Alet A. I. , Porini S. ,   Grupo de Física Biomédica, IFIR (CONICET-UNR) – Boulevard 27 de Febrero 210 Bis, (S2000EKF) Rosario, Argentina, Detarsio G. ,   Facultad de Ciencias Bioquímicas y Farmacéuticas (UNR) – Suipacha 531, (S2002LRK) Rosario, Argentina, Aresi A. ,   Centro Regional de Hemoterapia (CRH), Lavalle 356, (S2002MNB) Rosario, Argentina, Di Tullio L. ,   1Facultad de Ciencias Bioquímicas y Farmacéuticas (UNR) – Suipacha 531, (S2002LRK) Rosario, Argentina  4Centro Regional de Hemoterapia (CRH), Lavalle 356, (S2002MNB) Rosario, Argentina, Manzelli N. ,   4Centro Regional de Hemoterapia (CRH), Lavalle 356, (S2002MNB) Rosario, Argentina, Acosta A. ,   4Centro Regional de Hemoterapia (CRH), Lavalle 356, (S2002MNB) Rosario, Argentina, Galassi M.E. ,   Grupo de Física Biomédica, IFIR (CONICET-UNR) – Boulevard 27 de Febrero 210 Bis, (S2000EKF) Rosario, Argentina  5Facultad de Ciencias Exactas, Ingeniería y Agrimensura (UNR) – Av. Pellegrini 250, (S2000) Rosario, Argentina, Riquelme B. D. ,   1Facultad de Ciencias Bioquímicas y Farmacéuticas (UNR) – Suipacha 531, (S2002LRK) Rosario, Argentina  2Consejo de Investigaciones de la UNR (CIUNR) – Maipú 1065, Rosario, Argentina   3Grupo de Física Biomédica, IFIR (CONICET-UNR) – Boulevard 27 de Febrero 210 Bis, (S2000EKF) Rosario, Argentina
Published: April 2024

Red blood cell concentrates are the most widely used component in blood transfusions. Gamma irradiation of the transfusion unit is indicated when a patient is at risk of developing transfusion-associated graft-versus-host disease. However, this irradiation exacerbates storage damage by increasing potassium and decreasing sodium plasmatic levels. These effects on red blood cells reduce the viability time of stored irradiated units. In this work, we study the different radiation dose effects on the concentration of plasmatic ions in the gamma-irradiated bags, which are attributed to possible membrane alterations of red blood cells and leukocytes. The result analysis shows that radiation, at the doses studied, does not affect glucose consumption. However, the permeability of the erythrocyte membrane increases with the radiation dose, indicating that these types of alterations could be dose-dependent. These results could help to design a new preservation medium to reduce radiation-induced membrane damage.
Síndrome urêmica e coágulo na vesícula urinaria na presença de obstrução urinária em felino: Relato de caso
Authors: De Sousa Silva Samuel , Campos Rodrigues Marcelo , Martins Araújo Bruno , Kessiley Torres de Sousa Duan
Published: April 2024

Feline lower tract syndrome occurs due to several factors, it is very common in the veterinary emergency clinic, for this reason it is important for the veterinarian to know how to recognize and reverse the patient's azotemic and electrolyte imbalance. The objective of this report is to show the importance of clinical staging of patients with uremic syndrome, appropriate steps for coagulum reversal and cystitis in the affected patient, staging of uremic syndrome and to probe with Foley probe and urethrostomy. Procedures that were essential for the recovery of the patient.
Uso de enzimas para aumentar a qualidade nutricional de farinhas de origem animal
Authors: Silva Julia , GOUVEIA Alison Batista Vieira Silva Gouveia , SILVA Weslane Justina da Silva , PAULO Lorrayne Moraes de Paulo , SANTOS Fabiana Ramos dos Santos , MINAFRA Cibele Silva Minafra
Published: April 2024

The continued growth of the food industry results in a large amount of animal slaughterhouse waste. The processing of this meat results in a huge amount of co-product. The large amount of waste produced besides being a great loss of material with great potential for reuse in the productive chain, also causes serious management problems, both economic and environmental. One of the residues generated is animal meal (FOA), an ingredient rich in proteins, minerals and energy source in rations of monogastric animals. The use of enzymes becomes an interesting strategy because they can make FOA an ingredient of greater nutritional value. Enzyme supplementation benefits the digestion and absorption of the ingredients, and their addition in animal meal can improve the nutritional quality of the rations and, consequently, the performance of the chickens. This review presents a discussion on enzymes useful for animal nutrition, especially the proteases used in the hydrolysis of protein residues, such as FOA.
Luxação tarsometatársica em cão: Relato de caso
Authors: Alves vieira da costa Letícia
Published: April 2024

Metatarsal tarsal dislocation can be caused by trauma or even spontaneous overload. Its treatment can be done conservatively with immobilization or surgical correction, considering second- or third-degree ligaments are usually not corrected correctly in a conservative way, which can generate permanent instability in the joint. One of the surgical treatment options is an arthrosis, in which stabilization is performed using plates and screws, limiting joint movement. A dog was seen at the University Hospital of Uniso, in Sorocaba, a dog complaining of limping of the left hind limb, edema and pain, after physical examination and complementary exams, it was diagnosed with metatarsal tarsal dislocation and after performing preoperative exams, it was submitted to the arthrodesis procedure, the surgery is uneventful and improves the patient's edema and locomotion quality, who is still in postoperative follow-up. In the present report, the objective is to report the care of a dog with metatarsal tarsal dislocation, in addition to the treatment instituted.
Análises físicas em ovos oriundos de propriedade rural situada em Luziânia, Goiás
Authors: Pereira Luana Gomes , Medeiros Margareti
Published: April 2024

The aim of the present study was to perform physical analyzes on eggs from hens with a cross between the Naked Neck and Giant Indian strains. Forty samples were collected from a rural property located in the municipality of Luziânia in the state of Goiás. These were separated into four groups (A, B, C and D) constituting 10 eggs per stall, from 05/12/2021 to 05/28/2021. The experimental design consisted of a factorial scheme with 4 (cards) x 10 (eggs) x 7 (days) x 11 (tests) x 4 (groups) x 40 (total sample). The physical analyzes were weighing and then classification according to the legislation applied to commercial eggs. The degree and classification of dirtiness, shell and percentage of this, presence of cracks, air chamber test, egg freshness, appearance of the albumen and yolk and its color were also evaluated. In the analyses, a weight of around 30 grams was found in one egg, 40 grams in thirty-seven eggs and 50 grams in two, with the maximum found being 52.51 grams and the minimum 39.04 grams. In the classification, 19 small type, 19 industrial and 2 medium type were found. Dirt in 4 absent, 6 discreet, 4 moderate, 4 intense and its classification 10% blood, 60% feces and 10% feathers. Bark coloring, 40% red, 40% white and 20% blue. Varied yolk tones as well, swollen, centralized and transparent albumen also consistent. In the shell percentage test consisting of evaluating the proportion between the weight of the shell washed and dried at room temperature for three days and the total weight of the egg, multiplying the result by 100% and the values found in the analyzes carried out were a minimum of 8% and maximum 13%, without significant changes due to the short storage time. It was concluded that seven-day-old eggs showed favorable physical characteristics in most of the tests performed. The theme presented is relevant, since this product is constantly present at the table of several families of rural producers, and it is essential to guarantee its quality.
Tumor venéreo transmissível cutâneo: Relato de casos
Authors: Lira Thainne Lemos , Brito Ellen Chistina Paula de Melo , Barros Beatriz de Sousa , Burns Leonardo Vaz , Passos Andréa Cintra Bastos Tôrres , Souza Priscilla Macedo de
Published: April 2024

Transmissible venereal tumor (TVT), also called Sticker tumor, is classified as a round cell neoplasm that mainly affects the external genitalia of male and female dogs. The most common form of TVT transmission is through coitus, which can also occur through the habit of licking, biting and sniffing. Although less frequent, TVT can still affect cutaneous areas of animals, and when present, they may or may not be associated with the presence of vulvar mass. The diagnosis for TVT is based on the patient's history, physical examination and complementary tests such as histopathology and cytology. Chemotherapy using vincristine sulfate is the treatment of choice, as it is considered effective in most cases. The objective of this study was to report two cases of cutaneous TVT in bitches mixed breed (SRD). One of the described cases also presented nodules in the vulvar region, in addition to cutaneous nodulations. After starting chemotherapy, a satisfactory result was found between the second and third weeks of treatment in both cases. Despite this, the animal in the first report presented anemia and severe leukopenia due to a probable adverse reaction to chemotherapy and died. The second patient presented with discrete areas of alopecia and almost complete reduction of all nodules after the second application. From the information described here, it is possible to conclude the importance of exams prior to applications, to assess the animal's condition and possible adverse effects to chemotherapy.
Exchange Rate Fluctuations and Firm’s Survival: Is Exchange Rate Fluctuation Good for a Growing Economy Like Nigeria?
Authors: Ugwu Chukwuma Collins , Okwa Ene , Idemudia Sonia
Published: April 2024

The volatility of exchange rates has presented a persistent challenge for developing countries, particularly in the sub-Saharan African region. The purpose of this research is to analyse how changes in the exchange rate have affected the ability of Nigeria's manufacturing sector to contribute to the country's GDP. This study used a retrospective Ex Post Facto research strategy with time series data. The analysis relied on secondary data collected from the statistics bulletin of the Central Bank of Nigeria and the Annual Abstract of the National Bureau of Statistics, both of which cover the time period of 1990 through 2020. The impact of variations in the exchange rate on the long-term viability of a company was analysed by employing ordinary least squares estimate and a regression analysis. The research shows that rising exchange rates are significantly related to increased output. Furthermore, the data show that interest rates, trade openness, and exchange rates are statistically significant at the 5% level, whereas inflation is not. These findings indicate that exchange rate fluctuations are detrimental to the growth of an economy like Nigeria. Based on these research findings, the study recommends the implementation of effective monetary policies to ensure a realistic exchange rate, thereby enhancing the performance of the manufacturing sector in Nigeria.
Endoscopic endonasal approach for resection of odontoid process, decompression of the cervicomedullary junction spinal cord, and resection of pannus
Authors: Fernandes Cabral David T. , Fernández-de Thomas Ricardo J. , Alattar Ali , Paul David A. , Wang Eric W. , Gardner Paul A.
Published: April 2024

Odontoid pannus is an abnormal collection of degenerative or inflammatory tissue on the C1-dens joint that can result in severe spinal cord compression myelopathy. Treatment options vary depending on severity and etiology. In cases of severe cord compression, surgical management could be either through a purely posterior approach or in combination with an anterior decompression via endoscopic endonasal approach (EEA). This case presents a 77-year-old female who underwent posterior cervical fixation for odontoid pannus causing dramatic cervical myelopathy who failed to improve over a 6-month period and required anterior transodontoid pannus resection and decompression via EEA.

The video can be found here: https://stream.cadmore.media/r10.3171/2024.1.FOCVID23176
Five-step unilateral biportal endoscopic surgery for central lumbar canal stenosis: "Z" technique nuance
Authors: Kaen Ariel , Quillo-Olvera Javier , Park Man Kyu , Rocha Santiago , Durand Fernando , Martin Ignacio , Son Sang-Kyu
Published: April 2024

The treatment for lumbar spinal stenosis has advanced through the use of minimally invasive surgery techniques. Endoscopic methods go even further, with studies showing that both uniportal and biportal endoscopic techniques have outcomes comparable to traditional approaches. However, there is limited knowledge of the step-by-step decompression process when using the unilateral biportal endoscopic (UBE). To address this, the authors introduce the five steps in the "Z" sequence, which aims to reduce surgical time and complications.

The video can be found here: https://stream.cadmore.media/r10.3171/2024.1.FOCVID23182
Use of minimally invasive ultrasound transducer during tubular microdiscectomy
Authors: Tawil Michael E. , Chryssikos Timothy , Dada Abraham , Ambati Vardhaan S. , Macki Mohamed , Zammar Samer G. , Tan Wei , Tan Lee
Published: April 2024

Minimally invasive ultrasound during tubular microdiscectomy is novel. The authors report the technique during surgery for L5–S1 herniated disc. Ultrasound provided real-time visualization of the pathology and neural elements. After discectomy and tactile assessment, ultrasound showed decompression of the thecal sac and traversing nerve root. The patient tolerated the procedure well, with resolution of preoperative pain and strength improvement. Postoperative MRI revealed a residual asymptomatic disc fragment that was retrospectively identified on ultrasonography. Minimally invasive ultrasound could become a useful supplement to direct visual and tactile assessment during tubular microdiscectomy, but further experience with surgical anatomy on ultrasound is required.

The video can be found here: https://stream.cadmore.media/r10.3171/2024.1.FOCVID23206
Full endoscopic resection of large bilateral synovial cysts in lumbar spine
Authors: Leyendecker Jannik , Sofoluke Nelson , Hofstetter Christoph P. , Konakondla Sanjay
Published: April 2024

Synovial spinal cysts cause radiculopathy and back pain, with rare reports of cauda equina syndrome. Hypermobility and instability are cornerstones for synovial cyst formation. The incidence is around 5%, and data for bilateral cysts are lacking. Surgery is indicated after conservative measures fail. Recurrence is common and is potentially due to joint violation and destabilization from open surgery. This could be prevented via ultra-minimally invasive approaches. The authors present full endoscopic removal of bilateral synovial cysts in a patient with grade 1 stable spondylolisthesis and include a 360° view for confirmation of complete decompression. Postoperatively, the patient reported immediate pain relief.

The video can be found here: https://stream.cadmore.media/r10.3171/2024.1.FOCVID23208
Full endoscopic resection of ventral thoracic osteophyte and repair of spontaneous CSF leak
Authors: Sofoluke Nelson , Leyendecker Jannik , Hofstetter Christoph P. , Konakondla Sanjay
Published: April 2024

Spontaneous CSF leaks frequently cause headaches, meningismus, and nausea due to intracranial hypotension. When conservative treatment fails, surgical repair is indicated. Especially ventral leaks necessitate invasive approaches with substantial blood loss and tissue trauma. Full endoscopic spine surgery (FESS) enables circumferential access via the transforaminal approach. Here, the authors show the successful repair of a ventral CSF leak in the thoracic spine after removal of bony osteophytes utilizing FESS with placement of a dural substitute and sealant. Lasting symptom relief was reported. These results suggest that FESS is safe and efficient for the repair of spontaneous and incidental CSF leaks.

The video can be found here: https://stream.cadmore.media/r10.3171/2024.1.FOCVID23209
Endoscopic MIS-TLIF with Destandau’s system: leveraging endoscopy with conventional instruments
Authors: Kumar Ashutosh , Srivastava Arun Kumar , Sardhara Jayesh , Mehrotra Anant , Bhaisora Kamlesh , Kumar Raj
Published: April 2024

This presentation showcases an endoscopic minimally invasive spine surgery (MISS) technique for lumbar interbody fusion. Significantly expanding the scope of Destandau’s system within MISS, it serves as a pivotal link to unilateral biportal endoscopy (UBE) for endofusion. The method involves minimally invasive transforaminal lumbar interbody fusion (MIS-TLIF) using a 4-mm rigid endoscope through Destandau’s system. With the widespread familiarity with Destandau’s system and the absence of specialized instrument requirements, this approach is easily adoptable, particularly in resource-limited centers. The favorable clinical and radiological outcomes underscore the effectiveness of this technique, propelling the role of endoscopy in MISS, particularly in endofusion.

The video can be found here: https://stream.cadmore.media/r10.3171/2024.1.FOCVID23216
Percutaneous full-endoscopic bullet removal from the C2 vertebra in a pediatric patient
Authors: Çeliker Özkan , Doğruel Yücel
Published: April 2024

Gunshot injuries (GSIs) to the spine constitute approximately 17% to 21% of all traumatic spinal injuries, with the cervical spine being the second most frequently affected region. There is a lack of approved algorithms for patients with GSIs to the spine. Surgical intervention is controversial; however, it is generally considered in cases involving neurological deterioration with incomplete deficit, externalized liquor fistula, instability, installed toxicity, and risk of migration. Detailed information on pediatric patients is limited, primarily due to the predominance of adult patients. This study presents the full-endoscopic removal of a bullet in the C2 vertebra of a pediatric patient.

The video can be found here: https://stream.cadmore.media/r10.3171/2024.1.FOCVID23230
Endoscopic decompression of a C1 osteophyte causing bow hunter’s syndrome in a 22-year-old male
Authors: Abecassis Zachary A. , Ogunlade John I. , Teagle Whitney , Barros Guilherme , Park Christine , Levitt Michael R. , Hofstetter Christoph P.
Published: April 2024

The patient is a 22-year-old male with a history of C1 avulsion fracture causing vertebral artery compression with pseudoaneurysm and symptomatic stroke. Cerebral angiography demonstrated dynamic compression of the V3 segment of the vertebral artery due to a chronic C1 avulsion fracture. The authors utilized a full endoscopic approach with intraoperative angiography for proximal control and Doppler ultrasound to confirm adequate decompression. The surgery duration was 3 hours with blood loss < 5 ml. The patient was discharged on postoperative day 1 with no complication and has been asymptomatic since surgery. This is the first documented use of endoscopic decompression to treat this condition.

The video can be found here: https://stream.cadmore.media/r10.3171/2024.1.FOCVID23234
Pattern of Facial Laceration at Tertiary Care Centre in Eastern Nepal: A Descriptive Cross-sectional Study
Authors: Gurung Gopal , Pokharel Mona
Published: April 2024

Introduction: Facial lacerations are a source of concern as these can be life threatening at times due to extensive haemorrhage and also leave lifelong scars. The objective of this study was to find out the pattern of facial lacerations in the Nepalese population visiting a tertiary care centre in eastern Nepal.Methods: A descriptive cross-sectional study was conducted among the maxillofacial trauma patients visiting the Emergency department and department of Dental Surgery at a tertiary care centre from 1 October 2022 to 30 September 2023. Ethical approval was taken from the Institutional Review Committee . All patients attending the Dental outpatient department and Emergency department for the management of facial laceration in the study period were included in the study.Results: Out of 236 patients, there were 199 (84.32%) male and 37 (15.67%) female patients. The most common age group was of 21-30 years 88 (37.29%) and Road Traffic Accidents 183 (77.54%) was the main aetiology. Facial lacerations and maxillofacial fractures both were seen in 98 (41.53%) patients. There were a total of 358 facial laceration sites among 236 patients and chin region 76 (21.22%) was the most common followed by forehead region 54 (15.08%).Conclusions: Facial lacerations were mostly seen in males, younger adults and road traffic accidents were the main aetiology for these injuries. Facial lacerations showed predominant T-shaped distribution with chin being the most common site.
Implementasi Kebijakan Standar Pelayanan Minimal (Spm) Kesehatan Pada Pelayanan Kesehatan Lanjut Usia (Lansia) Di Kota Padang
Authors: Lucyianaa Viqda Vina , Koeswara Hendri , Putera Roni Ekha
Published: April 2024

This research discusses the Implementation of the Minimum Service Standards (MSS) Policy on Elderly Health Services in Padang City. SPM are provisions regarding the type and quality of basic services which are mandatory government affairs that every citizen has the right to obtain at a minimum. There are 6 areas of basic service affairs related to SPM, one of which is the SPM Health sector. For Health SPM, there are 6 health services, one of which is elderly health services. In 2020 there was a Covid-19 pandemic, so people had difficulty getting health services that met the standards at health facilities. Therefore, the purpose of this research is to find out how the Implementation of SPM Health Policy on Elderly Health Services in Padang City. This research is a descriptive qualitative research with data collection techniques in the form of observation, interviews, and documentation. The results of this study are the performance of the Health SPM Policy Implementation on Elderly Health Services in Padang City when analyzed using the Implementation theory by Van Metter and Van Horn on the variables of policy standards and objectives, characteristics of implementing agents, and attitudes / tendencies of policy implementers have been carried out in accordance with the objectives of the policy. However, the variables of resources, communication between implementing organizations and the social, economic and political environment have not run optimally in accordance with the expected objectives of the Health SPM policy
Efektivitas Kinerja Ombudsman Republik Indonesia Perwakilan Sumatera Utara Dalam Penanganan Maladministrasi Pada Pelayanan Publik
Authors: Pratama Resnu Ardian , Ginting Simson
Published: April 2024

Adanya ketidaksesuaian antara zona kepatuhan wilayah dan jumlah laporan yang masuk pada Ombudsman Perwakilan Sumatera Utara. Wilayah dengan kepatuhan rendah justru menyumbang laporan sedikit, sebaliknya wilayah dengan kepatuhan tinggi justru menyumbang banyak laporan. Adapun tujuan penelitan ini adalah untuk mendeskripsikan Efektivitas Ombudsman Republik Indonesia Perwakilan Sumatera Utara dalam Penanganan Maladministrasi pada Pelayanan Publik. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Data yang diperoleh kemudian dianalisis menggunakan pendekatan teori Emitai Etzioni dengan pengukuran efektivitas melalui empat dimensi/kriteria yaitu Adaptasi, Integrasi, Motivasi dan Produksi. Melalui penelitian ini diketahui bahwa Ombudsman Perwakilan Sumatera Utara sudah cukup efektif dalam penanganan maladministrasi. Hal ini dibuktikan dengan berhasilnya Ombudsman Perwakilan Sumatera Utara dalam memenuhi target kinerja per tahunnya. Walaupun demikian terdapat beberapa kendala terutama dalam hal anggaran dan keterbatasan sumber daya manusia.
Implementasi Program Posyandu Lanjut Usia (Lansia) Di Desa KedungBanteng Kecamatan Tanggulangin Kabupaten Sidoarjo
Authors: Nugraha Ferry Mursyidan , Choiriyah Ilmi Usrotin
Published: April 2024

Pelayanan kesehatan adalah upaya yang dilakukan dengan sungguh-sungguh dan selalu berfokus pada pelayanan masyarakat umum demi meningkatkan kualitas kesehatannya. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis secara kongkrit terkait bagaimana Implementasi Program Posyandu Lanjut Usia (Lansia) Di Desa Kedungbanteng Kecamatan Tanggulangin Kabupaten Sidoarjo. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Metode deskriptif kualitatif digunakan untuk mengumpulkan informasi sebanyak mungkin tentang peristiwa yang berkaitan dengan pelaksanaan program posyandu lansia. Metode pengumpulan data termasuk observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pelaksanaan program Posyandu Lanjut Usia di Desa Kedungbanteng Kecamatan Tanggulangin Kabupaten Sidoarjo belum terlaksana secara optimal terutama pada indikator sumberdaya baik dari sumberdaya manusia, anggaran maupun fasilitas, sehingga berdampak pada rendahnya partisipasi masyarakat yang ada di Desa Kedungbanteng.
PENYULUHAN HUKUM TENTANG HAK PILIH PEKERJA MIGRAN INDONESIA DALAM PEMILU
Authors: Hasanah Siti , Wahab Abdul , Ali Ibrahim , Ali Muhammad , Hayati Mardiyah , Syafril Syafril , Wahyuningsih Titik , Kurniawan Cahyadi
Published: March 2024

ABSTRAK                                                                                     Kegiatan pengabdian kepada masyarakat Internasional ini dilatar-belakangi oleh situasi dan kondisi mitra yang memiliki hambatan dalam mengatasi permasalahan rendahnya partisipasi politik pekerja migran Indonesia di Hongkong dalam pemilu. Kegiatan ini bertujuan membantu mitra untuk menemukan solusi terkait permasalahan yang dihadapi. Metode yang digunakan dalam kegiatan ini adalah penyuluhan hukum terkait  Hak Pilih Pekerja Migran Indonesia Dalam Pemilu. Mitra kegiatan adalah Pimpinan Cabang Istimewa  Aisyiyah Hongkong. Dalam pelaksanaan kegiatan peserta yang dilibatkan terdiri dari unsur Pekerja Migran Indonesia yang berada di Hongkong. Kegiatan telah terlaksana pada tanggal 27 Agustus Tahun 2023 bertempat di Lapangan Victoria Park Hongkong. Kegiatan ini berkontribusi memberikan beberapa output positif terhadap peserta seperti: 1) terbukanya wawasan pekerja migran Indonesia di Hongkong terkait urgensi partsipasi seluruh warga negara dalam pemilu, 2) mengetahui prosedur pendaftaran dan pelaksanaan pemilu bagi pekerja migran diluar negeri.  3) Peserta mengetahui dampak positif partisipasi warga negara dalam pelaksanaan pemilu. Kata kunci: Pemilu; Hak pilih; Pekerja Migran.  ABSTRACTThis international community service activity is motivated by the situation and conditions of partners who have obstacles in overcoming the problem of low political participation of Indonesian migrant workers in Hong Kong in the elections. This activity aims to help partners find solutions to the issues they face. The method used in this activity is legal education regarding the right to vote for Indonesian migrant workers in elections. The activity partner is the Aisyiyah Hong Kong Special Branch Leader. In carrying out the activities, the participants involved consisted of elements of Indonesian Migrant Workers residing in Hong Kong. The training was conducted on August 27, 2023, at Victoria Park, Hong Kong. This activity contributed to several positive outputs for participants, such as 1) opening up the insight of Indonesian migrant workers in Hong Kong regarding the urgency of participation of all citizens in elections and 2) knowing the registration procedures and implementation of elections for migrant workers abroad. 3) Participants know the positive impact of citizen participation in elections. Keywords: Election; Suffrage; Migrant Workers.
SUSTAINABLE DEVELOPMENT AND ARCHITECTURE: ECONOMIC FEASIBILITY OF DUALISTIC CONSTRUCTION
Authors: YASHCHENKO Oleksii , MAKATORA Dmytro , KUBANOV Ruslan
Published: April 2024

The characteristics, principles, and directions of sustainable development in architecture have been identified. The economic feasibility of implementing sustainable development in architecture has been substantiated. The Fourth Industrial Revolution has been considered in the context of sustainable development. The authors suggest utilising the latest technologies and innovations to enhance production efficiency, reduce emissions through the implementation of clean technologies, and utilise resources rationally. By combining the opportunities presented by the Fourth Industrial Revolution with sustainable development approaches, it is possible to achieve a balance between economic, social, and environmental aspects of development. Sustainable architecture aims to minimise negative environmental impacts and improve building performance by consuming fewer resources, reducing waste, and creating a functional and productive environment. The text discusses the importance of sustainable principles in architecture, including adaptability of architecture, recycling of resources, use of sustainable and renewable materials, and energy efficiency. The economic feasibility of applying sustainable principles in design has also been considered and justified. Additionally, the text provides examples of innovative architectural designs. This is a crucial step towards implementing sustainable building practices. The adaptability of architecture enhances space efficiency by enabling areas to serve various functions based on user requirements. Resource recycling minimises waste and the expense of extracting new materials. The use of sustainable and renewable materials aids in reducing the ecological impact of construction. Energy efficiency helps to decrease energy consumption and GHG emissions. Further research and innovative architectural designs can accelerate the development of sustainable construction and promote its wider adoption in the future. The authors suggest that taking into account the costs of building, maintaining, and operating buildings, as well as a balanced cost-benefit ratio, can significantly influence decision-making in the design and construction process. The authors argue that implementing environmental solutions in architecture may raise the initial project cost. However, in the long run, it can lead to significant economic benefits by reducing energy and maintenance costs, as well as increasing the overall value of the building.
ІНСТРУМЕНТИ ЦИФРОВОГО МАРКЕТИНГУ: ХАРАКТЕРИСТИКИ І ТРЕНДИ
Authors: ЛІСОВСЬКИЙ Ігор , ГАВРИЛЮК Парфірій , ШЕРШЕЛЮК Дмитро , П’ЯТНИЧКА Михайло
Published: April 2024

У статті досліджено сутність поняття «інструменти маркетингу». Під інструментами маркетингу слід розуміти набір стратегій, методів, та тактичних засобів, які підприємства використовують для досягнення своїх цілей та забезпечення успішної взаємодії зі своєю цільовою аудиторією. Наведено існуючі інструменти маркетингу, що запропоновані різними авторами. Запропоновано різновиди інструментів цифрового маркетингу та наведено їх характеристику, зокрема запропоновано їх поділяти на: інструменти SEO (інструменти пошукової оптимізації, що допомагають вдосконалювати видимість веб-сайту в результатах пошуку), інструменти контент-маркетингу (допомагають створювати, розповсюджувати та вимірювати ефективність контенту, що залучає та утримує увагу аудиторії), інструменти Growth Hacking (інструменти що сприяють збільшенню клієнтської бази, і активно використовує різні методи (інноваційні та експериментальні) для досягнення зростання бізнесу), інструменти CRM (системи управління відносинами з клієнтами, що дозволяють відстежувати та аналізувати взаємодію клієнтів з компанією), інструменти для таргетованої та контекстної реклами (допомагають підприємствам та маркетологам спрямовувати свої рекламні повідомлення на конкретну аудиторію та відповідні ситуації), інструменти інфлюенс-маркетингу або маркетингу впливу (інструменти для пошуку, співпраці та вимірювання її результатів з впливовими особами або інфлюенсерами для просування своїх товарів або послуг). До інструментів SEO належать: Google Analytics, Google Search Console, SEMrush, Ahrefs, Moz Pro, Screaming Frog SEO Spider, BuzzSumo, Rank Tracker, AccuRanker, DeepCrawl, Sitebulb. До інструментів контент-маркетингу належать: WordPress, Drupal, Joomla, Adobe Creative Suite, Hootsuite, CoSchedule, Asana, Trello, Monday.com. До інструментів Growth Hacking належать: Optimizely, HubSpot, Marketo, Hotjar, Crazy Egg, OptinMonster, Соціальні медіа (Facebook, Twitter, Instagram, LinkedIn), Відео (YouTube, TikTok). До інструментів CRM належать: Salesforce, Zoho CRM, Microsoft Dynamics 365, Pipedrive, SugarCRM, Capsule CRM. До інструментів таргетованої та контекстної реклами належать: AspireIQ, Upfluence, Traackr, Influencity, GRIN, Emplifi, Influence.co, Famebit, Hootsuite. У статті наведено характеристику всіх вище перелічених інструментів.
КРИТЕРІЇ ОЦІНЮВАННЯ ЯКОСТІ ХЛІБА ТА ХЛІБОБУЛОЧНИХ ВИРОБІВ В УКРАЇНІ
Authors: ПРИЛЕПА Наталія , ТОМАЛЯ Тетяна
Published: April 2024

У статті досліджено критерії оцінювання якості хліба та хлібобулочних виробів в Україні. Визначено, що важливішими критеріями хліба та хлібобулочних виробів для споживача є свіжість і якість, а тільки потім ціна. Проаналізовано якість хліба та хлібобулочних виробів за органолептичними та фізико-хімічними показниками. Зроблено висновок, що сьогодні підвищити якість хліба можна різними способами. Це чітке наслідування технологічного процесу, використання якісних інгредієнтів, а також спеціальних добавок, наприклад, солоду, фастидов, сироватки тощо. Дана характеристика «здоровому» хлібу: бездріжджовий, цільнозерновий, мультизерновий та безглютеновий. Зауважено, що в останній час великого попиту набувають кольорові хлібобулочні вироби. Визначено, що незважаючи на різноманітність видів хліба в «здоровому» сегменті, найбільшим попитом серед споживачів користується хліб пшеничний. Зазначено, що відбувається постійне підвищення ціни на хліб, причинами є війна в Україні, подорожчання ціни на газ, падіння курсу гривні та підвищення цін на пальне. Зроблено висновок, що на стан хлібопекарської промисловості в Україні плинула зміна культури споживання та підвищення ціни на хліб. Збільшились запити на продукцію з борошна, збагаченого вітамінами, мінеральними речовинами та мікроелементами, а це призводить до зростання фуд-трендів.
Can restaurants achieve customer retention through CSR?
Authors:   Department of Business Administration, Faculty of Management, Kharazmi University, Iran, Omidvar Mohammedsadegh , Deen Anisah ,   School of Tourism & Hospitality, University of Johannesburg, Bunting Road Campus Auckland Park, Johannesburg, South Africa
Published: April 2024

The objective of this study is to establish a comprehensive framework that combines the four dimensions of Corporate Social Responsibility (CSR) (Economic, Legal, Ethical, and Philanthropic Responsibility) with Environmental Responsibility. Additionally, the study seeks to assess the role of Corporate Image (CI) in mediating the impact of aspects of CSR on Customer Retention with the use of structural equation modeling (SEM) to test the hypothesized conceptual framework. A total of 217 questionnaires were successfully gathered through an online platform from customers who patronized restaurants in the city of Tehran. The findings indicate that the legal, ethical, philanthropic, and environmental components have a favorable and considerable impact on CI. Moreover, the impact of the five dimensions of CSR on customer retention is mediated by the perception of the CI. This study provides a valuable contribution by expanding upon Carroll's dimensions that included environmental responsibility, and demonstrating that the inclusion of this factor can also enhance company image. Going forward managers may acquire the knowledge that enhances their environmental responsibilities can concurrently contribute to the enhancement of CI and positively impact customer retention.
Post-pandemic recovery strategies of Coastal hotels: Durban, South Africa
Authors:   School of Tourism & Hospitality, University of Johannesburg, South Africa, Gareeb Sai-Risha , João Erica São ,   School of Tourism & Hospitality, University of Johannesburg, South Africa, Deen Anisah ,   School of Tourism & Hospitality, University of Johannesburg, South Africa
Published: April 2024

The COVID-19 pandemic caused prevalent effects across multiple industries; the hotel industry in parti-cular was impacted severely. However, Durban hotels derived innovative recovery strategies that could be implemented in most hospitality operations to alleviate financial disruptions. Furthermore, exemplifies the significance of hotel preparedness in times of crisis. This study aims to investigate the effects and recovery strategies post-COVID-19 in Durban hotels to present recommendations to sustain the industry through disastrous events. A qualitative methodology was applied in the primary data collection through semi-structured interviews with hotel general and senior managers. Qualitative computer-assisted software known as ATLAS.ti was used in the data analysis. The findings indicate that the measures taken by hotels resulted in sustainable strategies that aided their survival through the pandemic. Strategies included marketing campaigns, competition analysis, tactical spending, and evolved offerings among others. This paper provides achievable practices that can be used in times of crisis or financial challenges for hotels irrespective of status or size.
Analysis of the implementation of green hotel in Villa Kayu Raja Bali
Authors:   Tourism Business Management Study Program, Politeknik Negeri Bali, Indonesia, Herini Forida Ayu , Murni Ni Gst Nym Suci ,   Master in Tourism Business Planning Study Program, Politeknik Negeri Bali, Indonesia, Sari I Gusti Agung Mas Krisna Komala ,   Tourism Business Management Study Program, Politeknik Negeri Bali, Indonesia
Published: April 2024

Green hotels use green practices to reduce environmental impacts and increase the sustainability of hotel operations, including saving energy, managing waste and waste, and building design. This study aims to determine the application of the green hotel in Villa Kayu Raja Bali. This research is useful to encourage the hospitality industry to adopt environmentally friendly measures for sustainability. The types of data in this study are primary data and secondary data. The data collection method was obtained through observation, interviews, and questionnaire distribution with a saturated sample of 32 employees as respondents and 2 informants. Data analysis techniques in this study use descriptive qualitative and quantitative. The results showed an application value of 2.94 that overall the application of green hotels in Villa Kayu Raja Bali has been implemented well. Indicators that have been well implemented are architecture, water conservation, implementing new methods of saving electrical and water energy, the environment in the building, guest rooms, places to eat, saving paper, materials that need to be washed grouped, green guest rooms, green food, and green training programs. The indicators that need to be improved are in new energy; utilizing new energy and renewable energy sources, implementing new methods of saving solar energy, and environmental protection tools, namely refrigerators and air conditioners without Freon.
Implementation of electronic word of mouth and service quality toward repurchase intention at K Club Ubud Resort
Authors:   Politeknik Negeri Bali, Indonesia, Piani Ni Wayan Okta , Sari I Gusti Agung Mas Krisna Komala ,   Politeknik Negeri Bali, Indonesia, Mataram I Gusti Agung Bagus ,   Politeknik Negeri Bali, Indonesia
Published: April 2024

This study aims to know the implementation and the influence of electronic word of mouth (E-WOM) and service quality towards repurchase intention at K Club Ubud Resort and determine which factors are the most dominant in increasing repurchase intention. The data collection used was observations, documentation, questionnaires, interviews, and literature studies with a total sample of 31 which was determined by the non-probability sampling method, namely saturated sampling. The data analysis technique is a mixing method design that refers to the explanatory sequential design, where quantitative analysis uses multiple linear regression analysis in the first stage and then is analyzed in more depth with qualitative descriptive analysis. The results of this study conclude that K Club Ubud Resort has implemented electronic word of mouth and service quality, where the determination coefficient found is 77,6%. The dominant factor based on the effective contribution value shows that service quality has the highest score (49,5%), followed by electronic word of mouth (28,1%). This phenomenon is caused by the stipulation of service standards which are the source of consumer satisfaction at K Club Ubud Resort. With excellent service, consumers will feel satisfied and will come to visit again (repurchase intention). Besides that, consumers will also promote the products they bought previously at K Club Ubud Resort either by word of mouth or through social networking sites.
Awareness of employees on environmental management system at Maya Sanur Resort and Spa: A study applied to front office department
Authors:   Politeknik Negeri Bali, Indonesia, Antari Ni Made Winda , Sudiarta Made ,   Politeknik Negeri Bali, Indonesia, Jendra I Wayan ,   Politeknik Negeri Bali, Indonesia, Septevany Elvira ,   Politeknik Negeri Bali, Indonesia
Published: April 2024

This study aims to assess the employees' awareness of Environmental Management System (EMS) in the Front Office Department of Maya Sanur Resort and Spa. This research collected data through observations and questionnaire distribution. The research sample employed a saturated sampling technique involving 30 respondents. The questionnaire was distributed to the respondents via a QR barcode with online links. The data obtained from the questionnaire were analyzed using SPSS 26 for Windows software, employing frequency, mean, and standard deviation as data analysis techniques to evaluate the implementation of EMS in the front office department of Maya Sanur Resort and Spa. Additionally, correlation analysis was used to measure the relationship between employees' awareness and the implementation of EMS. The result shows that the correlation analysis results demonstrate a strong correlation between employees' awareness of EMS and its implementation in the front office department of Maya Sanur Resort and Spa, with a correlation coefficient value of 0,671. However, three areas still need to be optimal regarding saving energy. These areas include providing natural ventilation lighting, sub-optimal use of air conditioning, and inadequate rechargeable equipment and batteries, so it takes effort to remind each employee about the importance of implementing an Environmental Management System (EMS) in the front office department to help companies increase their ability to improve environmental quality. Therefore, it is recommended that Maya Sanur Resort and Spa provide training for employees regarding implementing the EMS. This training should be conducted for all front office employees, including daily workers (DW) and trainees, to ensure they understand the importance of implementing the EMS and its impact on the hotel and the environment.
The Severity of COVID-19 in Patients with Hematological and Solid Malignancies: a Sample from Medical City in Baghdad.
Authors: Abdul Hussein Zahra A. , AL-Obaidy Muhammed W. , Hashim Tahseen M. , Al-Khairalla Mudher
Published: April 2024

تاثير جائحة كوفيد 19 على عينة من المرضى المصابين بالسرطان في العراق
 
الخلاصة:
خلفية الدراسة:
مرض فيروس كورونا 2019 (COVID-19) هو مرض فيروسي يسببه فيروس كورونا 2 (SARS-CoV-2) الجديد والمتلازمة التنفسية الحادة الوخيمة ويؤثر على الجهاز التنفسي للأفراد المصابين. ينتشر COVID-19 بين البشر من خلال الرذاذ التنفسي الذي ينتج عندما يسعل أو يعطس الشخص المصاب.
يتعرض الأفراد من جميع الأعمار لخطر الإصابة ، ولكن في معظم الحالات ترتبط شدة المرض بالعمر والأمراض الموجودة مسبقًا التي تهدد المناعة ، مثل السرطان.
الهدف من البحث:
في هذه الدراسة ، نقوم بتقييم معايير شدة عدوى COVID-19 لدى مرضى السرطان.
الطرق والمواد:
دراسة مقطعية بأثر رجعي تم جمعها خلال الفترة من كانون الثاني (يناير) إلى كانون الأول (ديسمبر) 2021 على 100 مريض مصاب بالسرطان (50٪ يعانون من أورام صلبة و 50٪ أورام دم خبيثة) من مراكز متعددة بما في ذلك مستشفى الأورام التعليمي ومركز بغداد لأمراض الدم ومستشفى دار التمريض الخاص في مجمع المدينة الطب.
النتائج:
كان هناك ارتباط ذي دلالة إحصائية بين شدة COVID-19 في مرضى السرطان ودرجة حالة أداء ECOG ≥1 (10٪ ، P = 0.009) ، ومدة الورم الخبيث ≥3 سنوات (30٪ ، P = 0.017) ، وحالة السرطان في وقت SARS-CoV-2 حيث وجد ان مرضى السرطان في حالة تعافي أثناء الإصابة بالفيروس التاجي أصيبوا بحالات أكثر خطورة (80 ٪ ، P = 0.001).
الاستنتاج:
تم استنتاج  أن المراضة والوفيات تعزى بشكل أكبر إلى شدة معايير COVID-19 بدلاً من المرض الخبيث الأساسي.