bluuebunny/crossref_metadata_2025 huggingface dataset:
Análise das violações das máximas conversacionais nas tirinhas
Authors: Silva João Yure Santos
Published: October 2022

O presente estudo analisa tirinhas mediante as violações das máximas conversacionais. Geralmente, esse gênero textual apresenta implícitos que, para serem interpretados, utilizam-se do princípio de cooperação. No entanto, ele é desrespeitado, muitas vezes, a fim de se provocar o humor; por conseguinte, violam-se também as máximas conversacionais. Para o desenvolvimento deste trabalho, utilizou-se a pesquisa bibliográfica, fundamentada nos estudos de H. P. Grice, especificamente no seu artigo “Lógica e Conversação” (1982). Para explicar como ocorrem as violações das máximas conversacionais, usou-se a abordagem qualitativa. O corpus é constituído por cinco tirinhas que foram coletadas em sites e, a partir das análises, observamos que elas apresentam violações de diferentes máximas conversacionais: de quantidade, de qualidade, de relação e de modo. Dessa maneira, este estudo explora o processo de violação das máximas conversacionais em um ato comunicativo através do gênero textual tirinha. Assim, o estudo também fornece ao professor de língua uma ferramenta para trabalhar o desenvolvimento da compreensão e da leitura por meio de um gênero textual conhecido e apreciado pelos estudantes.
Uma sociologia "concurseira"? Análise de editais e aulas de reforço em sociologia para postulantes a cargos na Polícia Militar
Authors: Lopes Ricardo Cortez
Published: October 2022

Este artigo busca os entornos e os contornos de uma sociologia que denominamos como “concurseira”, por meio do seu reforço escolar através de cursos preparatórios para exames para a Polícia Militar. Para esse fim, utilizamos uma abordagem mista, misturando a pesquisa quantitativa com a qualitativa. Os dados numéricos foram contados a partir de editais de concursos para a Polícia Militar, disponíveis em sítios eletrônicos encontrados por motores de busca. Os dados qualitativos foram obtidos em vídeos de demonstração de preparatórios de reforço, utilizando indicadores produzidos pelo conceito de persona. Os resultados apontaram para a existência de uma sociologia que segue referencial teórico gramsciniano, utilizando o policial como ligação entre sociedade civil e estado, criando, ao mesmo tempo, um bem para o dever (a lei) por meio da educação.
Gênero e Trabalho: notas sobre alguns desafios da modernidade para a liderança feminina
Authors: Oliveira Adilson Vagner , Dos Santos Eunice Ramalho
Published: October 2022

A gestão feminina possui características particulares que foram socialmente construídas e que, ao longo do tempo, moldaram um estilo de liderança específico. Diante disso, esta pesquisa visa identificar os fatores que agem sobre a permanência das mulheres em cargos de gestão, a fim de compreender como se constroem atualmente as carreiras profissionais de mulheres no mercado de trabalho. Em termos metodológicos, foram realizadas entrevistas por meio de questionários estruturados aplicados a 15 gestoras de diferentes ramos de atividades no município de Tangará da Serra (MT), no primeiro semestre de 2020. Os resultados apontaram as dificuldades das gestoras em equilibrar os papéis sociais que desempenham, o peso da responsabilidade sobre a liderança feminina nas empresas, a importância que atribuem ao cargo, os mecanismos usados para manter em harmonia a vida pessoal e a profissional (através da divisão de responsabilidades, agendamentos de atividades, diálogo familiar e organização) e, ainda, que elas abdicariam do cargo por questões familiares e salários incoerentes com a posição.
The Legal Combatting of B-BBEE Fronting Practices in South Africa – Past and Present
Authors: du Plessis Adri
Published: October 2022

Broad-Based Black Economic Empowerment is critical in establishing an inclusive South African economy based on social and economic justice. However, since its inception in 2003 with the promulgation of the Broad-Based Black Economic Empowerment Act 53 of 2003, misrepresentations intended to improve an enterprise’s compliance status – fronting – have been ever-present. From 2003 to 2013, there was no clear approach to dealing with fronting, which, at least in part, led to increases in the incidence and complexity of this practice. In an attempt to deal more decisively with the issue, the 2013 amendment to the Broad-Based Black Economic Empowerment Act introduced two specific measures to combat this problem. The first was criminalising fronting practices, and the second was establishing a monitoring body, the Broad-Based Black Economic Empowerment Commission. This article briefly sketches the policy and legislative framework for implementing the Broad-Based Black Economic initiative and past practices of combatting fronting practices. This is followed by a discussion of the two measures introduced by the amendment to the Act, with a specific focus on the Commission’s role since its inception to monitor and combat fronting practices. There will also be a discussion of the various activities that the Commission reports on concerning its dealing with fronting. The article concludes with suggestions for changes to the regulatory environment that could improve the efficacy of the fight against fronting.
Lessons From New South Wales, Queensland, and British Columbia to Assist South Africa in Adequately Regulating the Keeping of Assistance Animals by Disabled Persons in Sectional Title Schemes
Authors: van der Merwe CG
Published: October 2022

South African legislation contains only one subrule in the Sectional Titles Schemes Management Regulations about the keeping of assistance animals in sectional title schemes. This subrule provides that an owner or occupier suffering from a disability who reasonably requires a guide, hearing, or assistance dog must be considered to have the trustees’ consent to keep that animal in a section and to accompany it on the common property. I submit that this subrule falls hopelessly short of regulating this matter adequately and that lessons in this regard can be learned from the comparable Australian jurisdictions of New South Wales and Queensland, and the Canadian jurisdiction of British Columbia. First, this subrule makes no reference to anti-discrimination legislation or legislation dealing with the keeping of dogs which is found in the comparable provisions in the selected jurisdictions. Second, no clear distinction is drawn between service dogs and assistance dogs. It appears that assistance dogs are equated with service dogs which are trained to cater for a specific disability in a disabled person while those suffering from illnesses like depression could also benefit from the mere presence of a dog without any specific training. Third, the rule applies only to assistance dogs while the United States, for example, also provides for miniature horses and Capuchin monkeys to assist persons with disabilities. Fourth, save for guide and hearing dogs, inadequate provision is made for the training of other types of assistance animals. In some cases, disabled persons are allowed to train their own assistance animals without the animal and the disabled person having to comply with strict competency tests, for example, the “public access test” required in Queensland. Finally, there is no agreement regarding what type of disability would qualify for assistance by an assistance animal or what evidence a disabled owner or occupier must provide as proof that he or she reasonably requires an assistance animal.
Anthroponutriciology: anthropology for hygienic objectivization of the state of physical development of the population under the impact of the nutritional factor (literature review)
Authors: Nikitjuk Dmitriy B. , Korosteleva Margarita M.
Published: October 2022

Anthroponutriciology combines areas related to the influence of actual nutrition and genetic characteristics on nutritional status, including anthropometric indicators and biochemical data on the provision of the body with nutrients, indicators of physical development and health status. The form of research is the implementation of a systematic review, analysis and synthesis of research papers devoted to methods for determining the human somatotype, morphological and topographic features of the body and the dynamics of physical development indicators depending on the somatotype, the search for anthroponutritiological markers of alimentary-dependent diseases published over the period 2002-2022 in domestic and foreign electronic databases. The Federal State Budgetary Institution “Federal Research Center for Nutrition and Biotechnology” has developed methodological recommendations for conducting anthroponutrition studies using classical methods of complex anthropometry. The interrelation of anthropometric indicators and metabolic features, individual psychological characteristics was proved: significant correlations between the features of physical status, physical activity were revealed; some anatomical and topographic features of internal organs, neurovascular bundles in representatives of various somatotypes are noted. In patients of different age groups, there were identified biomarkers indicating a predisposition to alimentary obesity of varying degrees and/or anorexia. For women of the mesosomal constitution, obesity of the I degree is characteristic, for the megalosomal II-III. Belonging to the asthenic, stenoplastic, pycnic and subathletic somatotype for women indicates the risk of overweight and metabolic syndrome, for men the muscular somatotype serves as such a risk factor. Nutritional correction provides a pronounced clinical effect for mature and elderly males with an abdominal-muscular somatotype; for women with a picnic somatotype, the correction was significantly higher than in cases with a euryplastic one. The anthroponutrition approach can serve as a tool for hygienic objectification of the state of physical development of the population and its relationship with the impact of alimentary factors, it allows to determine the predisposition to the formation and development of one or another nosological form.
Analysis of Psychological Well-Being of Secondary School Teachers; A Review of Literature
Authors: Gakinya Grace , Wasanga Christine , Kipnusu Robert
Published: October 2022

Purpose: The goal of the study was to conduct an investigation into the psychological wellbeing of teachers in secondary schools.

Methodology: The research strategy used was a desktop review. Google Scholar was used to track the foundational references and relevant scholarly articles. To fulfill the inclusion criterion, papers from the past ten years were used.

Findings: Teachers' mental health was found to be correlated with both their self-efficacy and their work surroundings, independent of their demographics. Teachers' psychological well-being was found to be positively correlated with their levels of affective and normative commitment, which in turn was found to be positively correlated with teachers' levels of job satisfaction, desire to get involved in their work, and sense of competence on the job.

Unique Contribution to Theory, Policy and Practice: Based on the findings of this study, it is clear that assisting educators in developing their teaching competency and efficacy, as well as providing them with the tools they need to cope with workplace pressures, can have a positive effect on their mental health. It is also advised that, at the program level, supportive environments for both educators and students should be established. Psychotherapy based on the Cognitive Behavioral Theory (CBT) will be used to examine how emotions and actions are expressed through one's ability to think. This theory should be applied in future as it proposes new methods of thinking that will result in better behavioral and emotional reactions.
Exploring the Lived Academic Experiences of Firsttime Filipino Graduate Students Teaching Abroad: Towards A Mindful Practice
Authors: Bautista Joyce L.
Published: October 2022

Studying in other countries reinforce academic, intercultural, and scientific competence of students (Maharaja, 2018). But despite the many possible positive opportunities and experiences’ students from other countries, they may also encounter challenges and difficulties during their studies. This study explored the academic experiences and challenges of the Philippine Normal University (PNU) Bachelor in Early Childhood Education (BECED) alumni who are teaching abroad and decided to enroll at PNU for the first time to pursue Master of Arts in Early Childhood Education (MA ECE) through the Kaway Aralan sa Bagong Kadawyan in SY 2021-2022. This phenomenological research method purposively selected 15 participants. The data were collected through online survey questionnaire that included open-ended questions, individual, and focus group interviews. Participants lived experiences were considered, transcribed, coded, and thematically analyzed. Findings from the study indicated that the students encountered challenges and pointed out how they addressed these challenges. The main themes that emerged include psychological readiness, practical method, and application (duties at work and studies, schedule at work and studies, learning management system, positive attitude) and functional social support. It is important to investigate the academic experiences of first-time graduate students who are based on other countries to provide the essential support and services for less hassle transition and to provide inputs to policy makers to create or enhance existing policies on admission and program delivery.
NETWORKING ENTRE A COVID-19 E DOENÇAS AUTOIMUNES: REVISÃO DE LITERATURA
Authors: Matos Anne Kareninne Domingos , Mendes Bruno Vinicius Aquino , Franzini Mateus , Stehling Matheus Guedes , Alves Rodolfo Oliveira , Tefé-Silva Cristiane , Zoccal Karina Furlani
Published: October 2022

Introdução: A COVID-19 é uma doença infecciosa causada pelo coronavírus-2 associado à síndrome respiratória aguda grave (SARS-CoV-2). Embora a maioria dos indivíduos infectados sejam assintomáticos, uma proporção de pacientes com COVID-19 desenvolve doença grave com lesões em múltiplos órgãos. Objetivo: O presente estudo teve como objetivo correlacionar as doenças autoimunes com os mecanismos desencadeados pela infecção do SARS-CoV-2. Metodologia: Para este estudo, as bases de dados Center for Biotechnology Information (PubMed) e a biblioteca eletrônica Scientific Eletronic Library Online (SciELO), foram utilizadas. Como critério de inclusão foram selecionados artigos decorrentes da correlação das doenças autoimunes com a COVID-19. Desenvolvimento: Estudos elucidaram que o SARS-CoV-2 pode perturbar a autotolerância e desencadear respostas imunes por meio da reatividade cruzada com as células hospedeiras, culminando na produção de autoanticorpos, e consequentemente, no desenvolvimento de doenças autoimunes. No entanto, o risco de infecção e o prognóstico da COVID-19 em pacientes com doenças autoimunes permanece controverso, sendo necessários mais estudos para compreender a complexidade da correlação entre o vírus e o desencadeamento dessas doenças. Conclusão: É de fundamental importância a compreensão dos mecanismos imunológicos envolvidos, podendo abrir novos caminhos para a concepção de terapias eficazes.
Demystifying Soviet Economic Intervention In Xinjiang
Authors: Yi Meng Cheng , Kailong Wang
Published: October 2022

This paper will first show how Yang Zengxin, the ruler of Xinjiang from 1911 to 1928, aligned himself with Yuan Shikai, the first President of the Republic of China, instead of the revolutionaries because Yuan accorded more attention to the borderlands and the minorities and appeared willing, at least superficially, to offer aid to Xinjiang. Building on this explanation, the paper will demonstrate how Yang increasingly estranged himself from the Beijing government as he grew disillusioned over the attitude of Yuan’s successors towards him and Xinjiang. It will argue, ultimately, that Yang Zengxin concluded a quid pro quo with the Soviet Union to the effect that he would promote cross-border trade, which led inadvertently to increased Soviet control over the local economy, even as the agreement consolidated Yang’s position as governor of Xinjiang and further estranged him from the ruling elites in Republican China.
A Cloud Based Machine Intelligent Human Activity Recognition System Using Internet of Things to Support Elderly Healthcare
Authors: Bhoi Sourav Kumar , K. Krishna Prasad
Published: October 2022

Purpose: Human activity recognition is now a major concern in elderly healthcare perspective. Regular monitoring of daily activities is strongly needed for the elderly or old age persons at home. Therefore, the Internet of Things (IoTs) can be a solution to this problem.
Design/Methodology/Approach: In this paper, a cloud-based machine intelligent human activity recognition (HAR) system using IoT is proposed to recognize the regular activity of old person at home. In this system, the IoT device or wearable device connected to the body is embedded with activity recognition sensors those sense the physical activity and send the readings to the device. The device then sends the readings to the cloud using the Internet for classifying the actual activity of the person. The cloud is installed with a machine intelligent model which accurately classifies the activities. For the selection of this model, in this work we considered many standards supervised machine intelligence models.
Findings/Result: Simulation is done using Orange 3.26 python-based tool by considering Kaggle activity recognition data. Results state that NN shows better performance than other models in classifying the activities of the elderly person.
Originality/Value: A new cloud-based machine intelligent HAR system for smart home using IoTs is proposed to monitor the regular activity of the old person.
Paper Type: Methodology Paper.
The DDLR Model of Research Process for Designing Robust and Realizable Research Methodology During Ph.D. Program in India
Authors: Ganesha H. R. , Aithal P. S.
Published: October 2022

Purpose: To develop a holistic and comprehensive model of the research process which would help Ph.D. scholars in designing a robust and realizable research methodology during their Ph.D. program.
Design/Methodology/Approach: Postmodernism philosophical paradigm; Inductive research approach; Observation data collection method; Longitudinal data collection time frame; Qualitative data analysis.
Findings/Result: We determinedly believe that the DDLR model of the research process would cease all the predispositions, misconceptions, and misunderstandings about doctoral-level research and research methodology/design. As long as the Ph.D. scholars can understand all the sixteen steps of the DDLR model and make mindful choices in each step they will be able to convert a complicated Ph.D. journey into an intellectually challenging and interesting journey thereby generating original and significant research outputs.
Originality/Value: Of course, we have not invented anything new in the DDLR model. But, for sure we have discovered a systematic way of arranging all the available steps of doing research in a well-thought-through process flow that is appropriate and applicable for scholars admitted to Ph.D. programs across disciplines. In addition, the DDLR model would enable Ph.D. scholars in designing a robust and realizable research methodology. There are several books, materials, blogs, articles, etc that are produced by many authors about research methodology. However, they have attempted to focus on a specific step of the research process. Developing the DDLR model is an attempt to collate all the existing knowledge about research methodology that is useful for Ph.D. scholars (to-be-doctorates).
Paper Type: Conceptual model.
On the second life of lithium-ion batteries from electric vehicles: characterisation, ageing and applications
Authors:   , Braco Sola Elisa
Published: October 2022

The transformation of our energy consumption and production model is increasingly urgent. Environmental, economic and social problems associated with fossil fuels have prompted the government and public reaction in the search for alternative solutions. Thus, the transition in the automotive sector towards an electric fleet is already a reality. Lithium-ion batteries are the core of electric vehicles, as they enable autonomy and operation in a similar way to their combustion counterparts. However, the performance features of these batteries degrade due to usage, in such a way that they are retired when their initial energy capacity fades by 30 %. The reuse of electric vehicle batteries has recently emerged as an alternative that allows benefiting from the remaining energy capacity, thus extending their lifetime. Stationary applications, such as the integration of renewable energies or the provision of grid services, are considered promising scenarios for these second-life batteries. Nevertheless, the technical and economic feasibility of these storage systems is currently uncertain. This thesis focuses on the technical feasibility of second-life lithium-ion batteries from electric vehicles. The study has a significant experimental approach, by using real batteries that have already ended their first life. The main work lines of the thesis are: • Revision of the existing state of the art on second-life batteries. • Characterisation of the internal state and analysis of dispersion. • Study of degradation and durability depending on ageing. • Improvement of the internal state assessment, both in the repurposing stage and during the second-life operation. • Study of the technical feasibility of a repurposed prototype with secondlife modules in different stationary applications.
Conceptual Metaphor in Presidential Political Speeches Delivered During Arab Spring
Authors: Mulović Amra
Published: October 2022

This paper investigates the use of conceptual metaphor as discourse pheno­menon, especially its persuasive role in political discourse. This study aims to identify conceptual metaphors that are expressed by metaphorical expressions in text corpus, to classify these metaphors by finding their source domains, to examine their conceptual structure and discourse potential. The purpose of the discussion is to describe and interpret social relations expressed by dominant metaphorical concepts that conceptualize political realm in a complex political setting and times of crisis and uprisings. Furthermore, the paper gives an insight into purposes and effects of using conceptual metaphors in this distinct political context. Text corpus consists of political speeches delivered by presi­dents of Tunis, Egypt and Libya during Arab Spring.
Muslim Jizya Payers in the Seventeenth-Century Ottoman Empire
Authors: Kasumović Fahd
Published: October 2022

This paper aims to deconstruct the traditional narratives on the Ottoman financial and political strategies towards non-Muslim and Muslim subjects in the Western Balkans by re-examining the foundation, extent and consequences of the central government’s policy of demanding a payment of jizya tax not only from non-Muslims, as stipulated in the classical Sharia law, but from the Muslim population as well. Although academic community is aware of the ex­istence of Muslim jizya payers in several regions of the Ottoman Empire, this paper argues that historiographic knowledge on the mentioned phenomenon is rather rudimentary as present studies on this topic are based on a very limited data while official financial records that contain information on Muslim jizya payers, such as the jizya registers from the Ottoman Bosnia, have still not beenthoroughly analysed. Recognizing the need to include financial records into the account, the main research strategy of this paper was to identify and examine records of jizya payers which contain a significant number of Muslims in a taxpayer role as well as to compare and interpret this data with other financial, administrative and legal texts that could help us gain better insight into the phe­nomenon of Muslim jizya payers in the Ottoman practice. The main primary source for the analysis provided in this study was a register of jizya payers from the vilayet of Brod, in central parts of the Ottoman Bosnia, from the 1679, which have not been previously used in historiographic studies. On the basis of this financial register, it has been concluded that more that 90% of all jizya payers in the territory covered in the mentioned register were Muslims, which is an important and interesting fact that has still not been recorded in any other part of the Ottoman Empire. After identifying the historical background of Muslim jizya payer phenomenon in Bosnia, this case study explains its connec­tion with broader political and financial practices of the Ottoman authorities, as well as its relation with the Islamic legal tradition. Furthermore, the study uses the data from primary sources to additionally deconstruct the narrative that only Christians and Jews paid the jizya in Ottoman Empire, as well as it re-examines the validity and shortcomings of an old historiographic notion that jizya should be considered a primary reason in explaining why massive process of conversion to Islam took place in the Early Modern Ottoman Bosnia.
Market Ustikolina and Weekly Market Day in the 16th Century
Authors: Hodžić Muamer
Published: October 2022

Ustikolina market has been mentioned since 1394 for the business of the local population, which was especially engaged in the wax trade. In addition, Du­brovnik merchants were active in Ustikolina very early on. According to some of the leading historians of the medieval period, Ustikolina could not withstand the competition of the nearby, more advanced markets, Goražde and Foča. However, from the content of sources, it is evident that the Ottoman authorities have been recorded revenues from the market tax on the Ustikolina market since the first census of 1468/1469. That means that there were trade activities before that period. In order to improve trade, in the middle of the 16th century, the local judge sent to Porte a written petition to change the weekly market in Ustikolina. It was requested that the market be held on Fridays instead of Saturdays. Local authorities wanted to rationalize and facilitate the activities of the population of Ustikolina and its surroundings and make them able to do the most important weekly tasks on the same day and attend the obligatory Friday prayer.
The paper pays special attention to the analysis of the document that Porte sent to the local judge in this regard. The content of the mentioned document reveals the way in which the Ottoman state solved certain problems that were important for the local community, and the holding of the weekly market was one of those. Also, from the document, it can be established that Ustikolina had a local Muslim community, a mosque where the central weekly prayer was performed, a market, and an established market day, which were the basic preconditions for declaring a place for an urban settlement.
The paper mentions similar practices from the local area, but also from the main capital of Istanbul, which is one of the indicators to what extent it was centralized the Ottoman state in the 16th century. Based on the above, can be seen the efficiency of the governing apparatus whose administrative ar­rangement in the way of functioning of large and small places was not left to chance. In the concrete example, it can be seen that the issue of establishing and changing the weekly market was resolved officially, which was defined by the state protocol.
Use of Turkisms in the Register of Khutbahs in the Albanian Language
Authors: Xhafçe Zeqije
Published: October 2022

The present research deals with an important part of the Albanian lexicon known as Turkisms which has been the subject of numerous studies of the Balkan languages. Namely, this research aims at analyzing the presence and status of Turkisms in khutbahs as a specific register of the spoken language. The analysis of the use of this part of the Albanian lexicon is done based on the theory of corpus linguistics, the theory of languages in contact and the so­ciolinguistic approach to language varieties. The study relies on the linguistic multifunctionality and pluralism, on the basis of which we claim that the use of Turkisms in different registers and styles disables their replacement with Albanian words. The study was conducted in search of the answer to the ques­tion: Have Turkisms shifted from formal to in-formal registers?
On the Ottoman-European Transfer of Geographical Knowledge
Authors: Mujadžević Dino
Published: October 2022

The paper deals with the work Tārīḫ-i Belġrad (History of Belgrade) from the end of the 17th century, with an emphasis on the transfer of knowledge from Western sources to this work, which is largely based on the Ottoman translation of the modern Dutch Atlas Maior. Based on the analysis of the chapters on Bosnia, Herzegovina and Slavonia, the paper emphasizes that this work, as well as the original translation from which it originated, is not a mere translation of the text from the atlas, but a reworking to which numerous information from the Ottoman sources has been added, especially when describing areas under the Ottoman rule. Also, the paper critically discusses the authorship, the origin of the work and the existing transcription. At the end of the paper, a translation of the mentioned chapters with the revised transcription of toponyms from the work are given.
Literary Heritage of Bosnia and Herzegovina
Authors: Babović Dželila , Mašić Madžida
Published: October 2022

The manuscript collection of the Specialized Library “Behram-beg” in Tuzla contains 131 manuscript codices written in Arabic, Turkish, Persian and Bosnian. The largest part of the collection consists of manuscripts of the Qur’an, works from the Qur’anic disciplines, hadith sciences, Islamic law, dogmatics, prayers, sermons, grammar, lexicography and belles lettres. Of particular value to this collection are the works of Bosniak authors and works by other authors copied by Bosniaks, as well as works that are rarely found in other manuscriptcollections and those written in Arabic script in the Bosnian language. Of the total number of manuscripts stored in the collection of the Behram-beg library, 78 have been digitised. We will present a part of these manuscripts in this paper, trying to draw attention to the growing importance of digital data processing and storage with the aim of valid protection, study and valorization of written heritage. Digital archives as safe places of storage on the one hand, and top presenters of cultural heritage to a large number of users on the other, can reliably guarantee that times of “archival silence” have passed and that the manuscript treasure will experience its reaffirmation and increasingly arouse the interest of researchers and scientists around the world.
Some Remarks About Sûdî-İ Bosnevi’s Commentary on Hâfiz Divan
Authors: Yalçınkaya Şerife
Published: October 2022

One of the important figures from Bosnia and a commentator on classical works written in Persian was Suʻūdi Bosnawī. Suʻūdī’s commentary on the Divan of Hafiz gained the fame during his lifetime and continued to be read in later centuries. This paper discusses the issue of understanding Suʻūdī’s method of hermeneutic analysis of words, concepts and metaphors in literary texts and what types of knowledge are provided in it. Suʻūdī’s method of commentary is attempted to be illustrated by the example of the analysis of one distichon.
LA ATRIBUCIÓN DE LA CUALIDAD DE REEMBOLSABLE: SOLUCIÓN URGENTE A LA POBREZA, PERO CON EL RIESGO DE FUTUROS PROBLEMAS DE CONTROL
Authors: María Amparo Grau Ruiz
Published: October 2022

En el recién publicado Libro blanco sobre la reforma tributaria se estima conveniente plantear una revisión del actual IRPF para potenciar sus funciones recaudatoria y redistributiva e intentar reducir los costes de eficiencia. Esto afecta en gran medida a los beneficios fiscales vigentes y futuros.
REFLEXIONES ACERCA DEL ENCAJE CONSTITUCIONAL Y SIGNIFICADO DE LOS RECURSOS ADMINISTRATIVOS EN MATERIA TRIBUTARIA
Authors: Luis Mochón López
Published: October 2022

La investigación efectúa una reflexión crítica de la regulación de la reclamación económico-administrativa, que constituye la vía administrativa previa y necesaria para poder acceder a la jurisdicción contencioso-administrativa. Esa configuración implica que su regulación afecte al ejercicio del derecho fundamental a la tutela judicial efectiva, por lo que se deben tener presentes las exigencias constitucionales y del Derecho europeo. Por ello, se afirma que su legitimación queda vinculada a la función de coadyuvar con el ámbito jurisdiccional y constituyendo un mecanismo que sirva para descargar a los tribunales de forma que se aumente la eficacia de los procedimientos judiciales. Desde esta perspectiva, se identifican una serie de aspectos y cuestiones que deberían cumplirse en el diseño y funcionamiento de las reclamaciones económico-administrativas a fin de que no constituyan una lesión al citado derecho fundamental; sino que, por el contrario, adquieran valor y utilidad, generando confianza a los ciudadanos y evitando el litigio judicial.
¿DE QUÉ HABLAMOS CUANDO HABLAMOS DE IMPUESTO SOBRE EL PATRIMONIO? Impuesto sobre el Patrimonio, capacidad económica y prohibición del alcance confiscatorio de la imposición
Authors: Javier Alonso Madrigal
Published: October 2022

¿De qué hablamos cuando hablamos del Impuesto sobre el Patrimonio? ¿Es el Impuesto sobre el Patrimonio un impuesto conforme con el principio de capacidad económica o, por el contrario, es un impuesto que carece del presupuesto constitucionalmente exigido para su establecimiento? ¿Es el patrimonio una manifestación de capacidad económica susceptible de ser gravada autónomamente por el Impuesto sobre el Patrimonio o debería este limitarse a gravar la renta como complemento al Impuesto sobre la Renta de las Personas Físicas? ¿Viola el Impuesto sobre el Patrimonio, en su vigente configuración, la prohibición constitucional del alcance confiscatorio de la imposición? ¿Es el Impuesto sobre el Patrimonio contrario al principio de capacidad de pago y (o) confiscatorio por gravar una riqueza que no es líquida?
El beneficio de la reducción del 30 por ciento por obtención de rendimientos irregulares por profesionales: situación jurisprudencial actual
Authors: José María Tovillas Morán
Published: October 2022

Se analiza la situación actual de la jurisprudencia relativa al derecho de los profesionales, en especial, abogados, a beneficiarse de una reducción del 30 por ciento del importe de la renta de carácter irregular. Tras examinar el fundamento constitucional de esta ventaja fiscal y la evolución normativa se estudia el contenido de la doctrina emanada del Tribunal Supremo más reciente y consolidada sobre la mtaeria generadora de la presuncion del derecho a beneficiarse del incentivo fiscal cuando las rentas son irregulares. Se reseñan las Sentencias de los Tribunales Superioes de Justicia que han seguido el criterio del Tribunal Supremo
Impulso fiscal para fomentar la construcción sostenible
Authors: Eva M.ª Gil Cruz
Published: October 2022

Con el fin de alcanzar los objetivos de sostenibilidad y ahorro energético en el sector inmobiliario, es decisivo mejorar, tanto la accesibilidad a la financiación, como el empleo generalizado de medidas fiscales, más eficaces y beneficiosas, para los contriburyentes. A lo largo del presente trabajo, se tratan los principales, que no únicos, beneficios tributarios para el ahorro energético en el sector de la construcción, a la vez que proponen posibles mejoras para impulsar desde la esfera fiscal una transformación urbanística más sostenible.
Las reclamaciones económico-administrativas en la jurisprudencia reciente
Authors: Antonio Martínez Lafuente
Published: October 2022

1. Introduccion 2. El derecho europeo 3. Los actos reclamables 4. Extensión de la revisión 5. Legitimación 6. Plazos y cuantía 7. Ejecución
La supervisión de los procesos de automatización de la administración de los tributos: Prácticas en España y en Estados Unidos
Authors: María Amparo Grau Ruiz
Published: October 2022

Es sensato recapacitar cuando las formas empleadas, por muy vanguardistas que parezcan, afectan al fondo de un asunto de manera grave e inesperada. Siempre pueden buscarse vías adicionales para mejorar una situación puntual que no acaba de sstisfacer por completo a todas las partes implicadas en una relación jurídica. Así sucede, en algunos casos, con los procesos de automatización en curso en el ámbito tributario, ya que muchos conllevan una mayor exigencia de datos, el establecimiento de nuevos métodos de volcado y de mecanismos de interrelación entre ellos para su mejor aprovechamiento, sucesivas orientaciones a los obligados en un enorno cambiante, amén de la necesidad de que existan infraestructuras seguras correctamente utilizadas conforme a su potencial legalmente permitido.
Asimetrías e instrumentos financieros híbridos – La (in)compatibilidad del artículo 15 bis 1 LIS con el Derecho de la Unión Europea y los Convenios para evitar la Doble Imposición: Premio AEDAF en su XXIII edición, en la modalidad de DOCENTE INVESTIGADOR
Authors: Félix Daniel Martínez Laguna
Published: October 2022

La Ley del Impuesto sobre Sociedades ha incorporado en el año 2021 un nuevo artículo 15 bis que pretende la eliminación de determinados resultados de doble no-imposición derivados de la utilización de instrumentos financieros híbridos, entidades híbridas y establecimientos permanentes híbridos en contextos transfronterizos. Este artículo 15 bis destaca por su complejidad técnica, así como por el hecho de que algunas de sus medidas, y particularmente aquella relacionada con instrumentos financieros híbridos, pueden resultar incompatibles con el ejercicio de las Libertades fundamentales en el seno de la Unión Europea y con determinadas cláusulas de no discriminación reconocidas en los Convenios para evitar la Doble Imposición. Este trabajo presenta un análisis de los aspectos técnicos de esta medida y de las incompatibilidades que pueden derivarse de su aplicación.
Experiência estética na educação infantil e processos imaginativos de crianças contadoras de histórias
Authors: Vieira Débora Cristina Sales da Cruz , Madeira-Coelho Cristina Massot
Published: October 2022

O artigo analisa processos imaginativos de crianças pequenas presentes em performances narrativas de criação/recriação de histórias. A pesquisa se orientou pela Epistemologia Qualitativa de González Rey, que tem como princípios a metodologia construtivo-interpretativa, o diálogo e a singularidade como valor da construção de conhecimento científico. Como material empírico foram utilizadas performances narrativas, que envolveram contos e recontos, diálogos e expressões cênicas de duas crianças pequenas de uma instituição pública de Educação Infantil, localizada em região periférica do Distrito Federal. A partir da experiência estética com o livro Brinquedos, do autor André Neves, as crianças colaboradoras da pesquisa criaram suas próprias performances, nas quais há um amálgama complexo de dimensões do desenvolvimento humano composto essencialmente por emoção, memória e imaginação, em narrativas que recriam a história como prática performativa de produção de culturas na infância.
Os bebês no museu de arte do Rio: possíveis aproximações estéticas
Authors: Martins Valeria , Carvalho Cristina , Campolina Gabriela
Published: October 2022

O presente texto é um recorte da pesquisa institucional do Grupo de Pesquisa em Educação, Museu, Cultura e Infância (GEPEMCI), que tem investigado a inserção de crianças de zero a seis anos em museus e centros culturais na cidade do Rio de Janeiro. O objetivo principal é fomentar reflexões sobre a presença de bebês e suas famílias em museus. O Museu de Arte do Rio (MAR), localizado no centro da cidade do Rio de Janeiro, promove a ação educativa Bebês no MAR para bebês da faixa etária de zero a dois anos. A partir da aproximação de bebês com direito ao acesso ao patrimônio cultural, são tecidas reflexões sobre possíveis aproximações dos pequenos na Instituição cultural, a arte como experiência estética para os bebês e são apresentadas propostas realizadas no MAR para os pequenos sujeitos.
“Eu quero uma reunião”: o diálogo com as crianças na gestão democrática da educação infantil
Authors: Scramingnon Gabriela Barreto da Silva , Pereira Borba dos Santos Liana , Camões Maria Clara de Lima Santiago
Published: October 2022

O artigo discute a gestão da Educação Infantil, tendo com princípio a escuta e a participação das crianças. Analisa eventos de interações entre crianças de duas turmas de pré-escola e a coordenação pedagógica da instituição, considerando as temáticas levantadas como possibilidade de produção de conhecimento e formação dos profissionais. O trabalho sustenta-se nas contribuições dos Estudos da infância como campo interdisciplinar de conhecimento e nas discussões que defendem o princípio da gestão democrática nas instituições de Educação Infantil. As análises revelam a importância da construção de um trabalho cotidiano que considere as demandas das crianças. Tal perspectiva se estende ao diálogo com as famílias. Trata-se, assim, de uma reflexão sobre ser adulto e adulta, ser professor e professora, gestor e gestora, no caso deste trabalho, de compreender a formação dos profissionais como processo inacabado.
As crianças resolvem problemas?: possibilidades práticas em educação matemática para a infância
Authors: Duarte Raissa Alexandra Lopes , De Moura Ribeiro Maria Teresa
Published: October 2022

Este relato do cotidiano refere-se ao trabalho que foi realizado por uma das pesquisadoras, em sua dissertação de mestrado, a partir de propostas de resolução de problemas não convencionais em sua turma de Educação Infantil, com 17 crianças na faixa etária entre quatro e cinco anos. Os resultados evidenciam que a resolução de problemas e as discussões em grupo se mostraram uma excelente estratégia para as crianças avançarem em suas hipóteses de conhecimento. À medida que resolviam as situações problemas e eram confrontadas por ideias diferentes dos colegas, iam construindo e consolidando os conceitos matemáticos. Além disso, utilizaram estratégias de resolução de problemas em outros momentos de sua rotina, demonstrando a importância deste tipo de proposta. Também se destaca a importância da articulação entre os campos matemáticos relativos ao senso numérico, de medidas, percepção espacial, pensamento estatístico e probabilidade, que puderam ser desenvolvidos ao longo das atividades propostas de forma integrada, contribuindo para o desenvolvimento da percepção matemática das crianças envolvidas.
A produção do nadar nas interações sociais das crianças: “olha o que eu sei fazer!”
Authors: Arenhart Dione , Wiggers Ingrid Dittrich
Published: October 2022

Este artigo apresenta resultados de uma pesquisa de mestrado, que teve por objetivo analisar como as crianças produzem o nadar, a partir de suas interações, em práticas educativas da natação. O estudo se fundamentou nas teorias da Sociologia da Infância, que reconhece as crianças como sujeitos ativos de sua própria história e geração, pois produzem e partilham cultura nas interações com seus pares, outrossim, a Sociologia do Corpo, que entende a corporeidade como linguagem de comunicação entre os pares. A pesquisa de campo foi realizada na Universidade do Sul de Santa Catarina – UNISUL e o Colégio Dehon, pertencente ao campus universitário, na cidade de Tubarão, Santa Catarina. Os sujeitos desta investigação foram crianças de 6 a 9 anos, praticantes de natação do Programa de Extensão desta universidade e da Educação de Tempo Integral do Colégio Dehon. Os dados foram produzidos por meio de registro em diário de campo, gravação de vídeos, fotografias e conversas das crianças. As análises indicaram que as crianças constroem estratégias próprias da cultura infantil, bem como, negociam com os adultos o direito ao tempo para brincar, com a água e com o outro, nas aulas de natação. A água se revelou como brinquedo nas experiências aquáticas, sobrepondo-se em relação aos materiais pedagógicos disponíveis na piscina.  O corpo se manifestou como um vetor de comunicação entre as crianças, por meio das emoções, dos gestos, mímicas e das brincadeiras. Nas experiências vividas pelas crianças com seus pares, a pesquisa sinalizou que elas aprendem e ensinam acerca do nadar e a brincadeira é o fio condutor nesses processos. Sendo assim, as evidências indicam a importância da valorização da cultura de pares nas práticas educativas da natação.
A centralidade do corpo no estabelecimento das relações dos bebês na educação infantil: uma experiência de estágio com bebês
Authors: Trigueiro Custódio de Brito Isabela Sarah
Published: October 2022

O presente trabalho se trata de um relato de experiência de estágio supervisionado com bebês em uma creche pública no município de Campina Grande-PB. Através das vivências com os bebês nos períodos de observação e intervenção foram analisadas, a partir da temática da linguagem corporal, a rotina do grupo e as relações estabelecidas entre os sujeitos, destes com suas professoras e com os materiais que manuseavam. Foi realizada uma pesquisa-intervenção objetivando perceber o lugar da linguagem corporal na prática pedagógica das professoras, utilizando-se dos recursos do diário de campo, fotografias e filmagens. Os referenciais teóricos utilizados para fundamentar a pesquisa e as análises realizadas contaram com autores como Pereira (2009), Malaguzzi (1999), Ramos (2014), Falk (2004), Barbosa (2000) e Goldschmied (2006). Percebeu-se a centralidade do corpo nas relações dos bebês com suas professoras, em busca de acalento e conforto diante do período de inserimento na creche, bem como com os materiais oferecidos, que proporcionavam descobertas de movimentos, sensações e possibilidades de expressão através do corpo. As interações entre os bebês também fizeram uso da linguagem corporal na forma de relações de disputas, interações compartilhadas de exploração de materiais e comunicação corporal.
Docência compartilhada na Educação Infantil: Potencialidades e desafios
Authors: Da Silva Nathalia , Ceron Trevisol Maria Teresa
Published: October 2022

O artigo propõe-se verificar as contribuições na produção científica acerca da temática da docência compartilhada na Educação Infantil. Para isto, realizou-se uma revisão bibliográfica de trabalhos disponíveis nas seguintes bases de dados: Portal de periódicos Capes, SciELO e Catálogo de Teses e Dissertações da Capes, com o objetivo de compreender os desafios e as potencialidades da ação compartilhada no contexto da Educação Infantil. A partir dos critérios de inclusão e exclusão, selecionou-se 17 trabalhos, sendo 7 artigos e 10 dissertações de mestrado. No decorrer da análise, organizou-se duas categorias: a primeira indica as discussões acerca da docência e suas especificidades na Educação Infantil. A segunda categoria aborda os diálogos, aproximações, potencialidades e desafios da docência compartilhada. As pesquisas apresentam aproximações nas compreensões da docência compartilhada e apontam os desafios, mas também as potencialidades que o compartilhamento da docência estabelece.