bluuebunny/crossref_metadata_2025 huggingface dataset:
Frequency of Non-ST-Elevation Myocardial Infarction (NSTEMI) among Patients Presenting with Atypical Presentation
Authors: Ahmed Sumair , Ali Muhammad , Rehman Adeel Ur , Ahmed Zuhaib , Shaikh Salman Ishaque , Sumair Fiza
Published: June 2023

Non-ST-Elevation Myocardial Infarction (NSTEMI) occurs when there is a partial or complete blockage of blood flow to the heart muscle. Atypical symptoms may also be more commonly observed in patients with non-obstructive coronary artery disease, which is characterized by the presence of plaque but without significant stenosis. Objective: To find the incidence of Non-ST-Elevation Myocardial Infarction (NSTEMI) among the patients with atypical presentation. It was a cross-sectional study conducted at Tabba Heart Institute, Karachi for the duration of six months from 19th December 2019 to 18th June 2020. Methods: The study was carried out on 257 patients. The average age of patients was 56.33 ± 8.07 years; mean height was measured as 162.89 ± 7.75 cm, mean weight was 72.51 ± 15.26 kg and average BMI of patients was 27.2 8 ± 5.25 kg/m2. In distribution of gender, out of 257 patients, 155 (60.3%) were male while 102 (39.7%) were female
Results: Hypertension was noted in 155 (60.3%) patients, diabetes mellitus was documented in 109 (42.4%) patients. Positive family history of premature CAD was found to be in 31(12.1%) while 226 (87.9%) had negative family history. Non-ST elevation myocardial infraction was noted in 77 (30%) patients. Conclusions: As NSTEMI is linked with high chance of mortality and severe medical issues therefore, it was vital to study the underlying risk factors so that the burden of diseases can be lowered and optimization of the management strategies can be made for this already compromised cohort of patient.
The Effect of Financial Experience and Economic Rationality on The Economic Decision of Household Women in Jambi City Mediated By Economic
Authors: Rifki Ahmad , Wardoyo Cipto , Rokhmani Lisa
Published: June 2023

This study aims to determine the effect of financial experience and economic rationality on the economic decisions of Jambi city housewives mediated by economic literacy. This study uses a quantitative method with a type of explanatory research. The research sample is 379 housewives in the districts of Pelayangan and Danau Teluk. Data analysis uses Structural Equation Modeling (SEM) with smartPLS 3.0 software. The results of the study show 1) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives, 2) Economic Rationality Has No Influence and is Not Significant on the Economic Decisions of Housewives, 3) Economic Literacy Has a Positive and Significant Influence on the Economic Decisions of Housewives, 4) Financial Experience Has a Positive and Significant Influence on the  Economic Literacy of Housewives, 5) Economic Rationality Has a Positive and Significant Influence on the  Economic Literacy of Housewives, 6) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable, 7) Rationality Economics Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable. The implications of the research: 1) Economic literacy strengthens the effect of financial experience and economic rationality on economic decisions, 2) Housewives need to improve their financial experience, good economic rationality, and economic literacy so they can make the right economic decisions. This increase is necessary because the economic situation is sometimes less stable and difficult to predict.
RELATIONSHIP OF POWER OF MC AND ADVERTISING COMMUNITY IN INCREASING BRANDING AT HOTEL BATU KARANG RESORT LEMBONGAN NUSA PENIDA BAL
Authors: Edy Mulyana I Ketut
Published: June 2023

Power Relations of Marketing Communication and Advertising Community. Advertising is one of the main commodities that becomes a bridge for producers to colonize and control the mindset of consumers. Various ways are taken by manufacturers so that their products sell well in the market. Starting from using famous actresses in advertisements, to giving promises that their products are the best and quality products. This research uses a qualitative approach with Fairclough's critical discourse analysis model. This type of research is observational research. The method used in this research is descriptive. The data in the text of this study are in the form of hotel advertisement images obtained from elections on the Batu Karang Instagram media. The research instrument is the researcher himself and the data collection technique is done by giving questionnaires to 15 managers in different areas at the Batu Karang Hotel. The results of this study found that (1) Advertising is one of the tools used by producers in offering their products, so that information about the product will arrive quickly and be easily remembered by consumers. (2) With the advertisement submitted on Instagram, it greatly affects the Branding of Hotel Batu Karang so that Hotel Batu Karang becomes more widely known both nationally and internationally. Hotel Batu Karang continues to actively advertise with various advertising methods to be able to make its products sell well in the market
THE EFFECT OF INFLATION, INVESTMENT, GOVERNMENT EXPENDITURE AND POVERTY ON ECONOMIC GROWTH IN INDONESIA
Authors: Juliansyah Hijri , Faisal Mhd , Rahmah Mutia , Khairisma Khairisma , Yulis Terfiadi Sari , Abbas Tarmizi , Zulfahmi Zulfahmi
Published: June 2023

This study aims to determine the effect of Inflation, Investment, Government Expenditure and Poverty on Economic Growth in Indonesia in 1999 - 2020. This study uses secondary data for 1999-2020 obtained from the Indonesian Central Statistics Agency, NSWI BKPM, APBN KEMENKEU. The data is analyzed using the Vector Error Correction Model (VECM). The results showed that, in the short run, inflation did not significantly affect economic growth. But in the long run it did have a positive effect on economic growth. In the short run, the investment did not affect economic growth, but in the long run it did have a positive and significant effect on economic growth. The government expenditure in the short run did not affect economic growth, while in the long run government expenditure did have a negative and significant effect on economic growth. Finally, both in short run and long run, poverty did not affect economic growth in Indonesia.
ANALYSIS OF COMPANY CHARACTERISTICS AND OWNERSHIP STRUCTURE OF DIVIDEND POLICY IN INDONESIA WITH FREE CASH FLOW AS MODERATING VARIABLE
Authors: Husaini Husaini , Nurlela Nurlela , Marzuki Marzuki , Ulfa Zahra  , Rahma Ziana Safitri
Published: June 2023

This study examines the effect of ownership structure and company characteristics on dividend policy in companies listed on the Indonesia Stock Exchange with an observation period from 2015-2020. This study also interacts with the Free Cash Flow (FCF) variable with other company characteristic variables. The population in this research is all companies that pay dividends. Sampling method using purposive sampling. The variables used to test the dividend policy are managerial ownership, institutional ownership, profitability, leverage, investment opportunity set (IOS) and free cash flows (FCF). Processing and analysis of data using panel data regression with the help of E-Views software. In selecting the model, the Chow and Housman tests were first carried out. After that, the right model will be obtained to provide solutions to the problems in this study. The results of this study found that before the MRA test was carried out, the variables that significantly influenced dividend policy were Managerial Ownership and Free Cash Flow, while the Leverage, Institutional Ownership and IOS variables had no significant effect. After testing the variable MRA that is able to moderate the influence on dividend policy, namely Leverage peroxided by DER. This means that debt has no impact on dividend policy as long as there is enough FCF available to meet debt interest. While other variables are not significantly moderated by FCF.
APPLICATION OF LECTURER’S COMPETENCY INSTRUMENTATION AS ONLINE LEARNING IMPLEMENTATION AND THE IMPLICATIONS ON EDUCATION QUALITY ASSURANCE
Authors: Rafael Lisinus Ginting  , Albert Pauli Sirait  , Elizon Nainggolan  , Ishaq Matondang
Published: June 2023

The policy of maintaining physical distance during the Pandemic made every lecturer to conduct e-learning so that learning continued. This certainly forces lecturers to improve their competence. To determine the success of this learning system, an evaluation of the process and competence of lecturers in implementing e-learning is carried out. This study aims to determine the profile of the implementation of e-learning in the Faculty of Education during the Pandemic and to validate the competency model framework of lecturers in managing e-learning. Validation of this competency model is carried out using the Delphi method. The instrument used was a questionnaire containing a list of competency indicators that included planning and preparation, learning environment, instruction in learning, professional responsibility. The research panelists were 5 experts in the development of e-learning based on their experiences, research and scientific publications, 10 lecturers who used to organize e-learning, and 15 students who did e-learning. Panelists are asked to provide an assessment of the list of competencies provided. This research was conducted in three Delphi rounds. The first round produced 100 competency indicators with an 82% approval rate. in the second round, the competent indicator changed to 68 indicators with an approval rate of 90%. In the final round, this study succeeded in validating 40 models of lecturer competence in conducting e-learning. all of the competency models were approved by all panelists with an approval rate reaching 100%. The implementation of e-learning does not only focus on placing students at the center of the learning process but must still focus on learning objectives. The application of this competency model needs to consider several things related to the following matters. As for what needs to be considered is the readiness of the lecturers themselves in conducting e-learning which is marked by their competencies, as well as the availability of other supporting devices.
Women Empowerment: A Literature Review
Authors: Irshad Ahmad Reshi  , Dr T. Sudha
Published: June 2023

Abstract

 

Women empowerment is a critical issue in today's world, as it aims to increase women's economic, social, and political power. This literature review provides an overview of the concept of women's empowerment, its historical evolution, and its importance in achieving sustainable development goals. The review highlights the various factors that hinder women's empowerment and identifies successful strategies for empowering women, such as education, access to resources, and political participation. Finally, the review concludes with recommendations for policymakers, civil society organizations, and researchers to advance the cause of women empowerment.
MASAIL FIQHIYYAH MELETAKKAN MUSHAF DI ATAS PERUT MAYIT YANG BELUM DIMANDIKAN
Authors: Hafidzi Anwar , Nasrullah Muhammad
Published: June 2023

This study discusses placing the mushaf on the stomach of a dead person who has not been washed, what is the legal status of doing so and whether people who die are punished for having hadats because obligatory bathing is obligatory. The author discusses this problem because according to the author, placing the mushaf on the stomach of a corpse that has not been washed is an interesting thing to study. What's interesting lies in the legal status if you do this. This study uses a qualitative method, with reference to field data and literature as the material used as the object of research. The author finds that what is the ruling on the person who did it putting the mushaf on the stomach of the deceased who has not been washed, because the person who dies is required to take a mandatory bath as in the hadith narrated by Imam Bukhari and Imam Muslim about the Prophet Muhammad who ordered to bathe his daughter with a certain number. If it is related to other laws, such as the law on touching the Qur'an when in a state of great hadats (a situation where a person is required to take a mandatory bath) then the law is haraam.
ANALISA SISTEM INFORMASI ALIH MEDIA REKAM MEDIS BERBASIS WEB DENGAN METODE PIECES DI RSUD DR. R. SOEDARSONO KOTA PASURUAN
Authors: Faiz Risqullah Alif , Anisatur Rosyidah Ulya , Dasuki Mohammad
Published: June 2023

Medical records are one part of the hospital that plays an important role in running the Hospital Information System (SIRS). The Medical Record Media Transfer System is a web-based application used to convert printed files into pdfs. This study aims to evaluate the application of medical record media transfer using the PIECES method. This research was evaluated with several PIECES factors, namely Performance, Information, Economy, Control and Security, Effeciency, and Service. The use of the PIECES method can discover how feasible a medical record media transfer application is to be used. The results of this study were in the form of testing from 10 samples using questionnaires and producing good category values. The medical record media transfer application can be declared suitable for use at Dr. R. Soedarsono Hospital, Pasuruan City.
Fraud Risk Management Approach to Detterence Fraud at Banks in Indonesia
Authors: Indrianto Doni , Antonio Young Joseph , Ng Nelson
Published: June 2023

The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
The Influence Of Professional Ethics, Professionalism, Independence, And Experience On The Materiality Level Of Public Sector Financial Report Auditors (Auditor at KAP Djoko, Sidik, and Indra)
Authors: Safitri Arrum , Arifin Atwal
Published: June 2023

This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
The Influence of Job Satisfaction and Workload on Employee Performance at PT Citra Riau Sarana
Authors: Hidayat Firman , Wiryono Eko , Sumardin Sumardin
Published: June 2023

This research was conducted to determine the effect of job satisfaction and workload on the performance of employees of PT. Citra Riau Sarana. The method used in this research is a descriptive method with a quantitative approach. The object of this research is all employees of PT. Citra Riau Sarana. The research location was conducted at PT. Citra Riau Sarana. The population in this study are employees of PT. Citra Riau Sarana. The samples taken in this study were 47 respondents. The sampling technique in this study was the census method technique with data analysis using the SPSS version 20 program using validity test, reliability test, multiple linear regression, partial test (t test), simultaneous test (F test), coefficient of determination (R2). Multiple regression analysis was used to test the research hypothesis. The results of the study state that the variable workload and job satisfaction have a significant effect partially and simultaneously on employee performance. And it can be concluded that the most dominant workload variable affects employee performance. The coefficient of determination (R2) is 0.771. This means that the variables of job satisfaction and workload simultaneously affect the employee performance variable by 77.1%.
Assessment of Facilities Management Performance in Selected Real Estate Business: Basis for Crafting a Policy Framework
Authors: Lynn J. Lopez Chrystina , A. Sario Jay , Z. Matias Ericson
Published: June 2023

Facilities Management (FM) role becomes more significant in the day-to-day operations of most of organizations. The FM team ensures that operations of organizations will run smoothly without downtime, provide safe working environment, comply with regulators, and provide one-stop-shop service for employees that can benefit the organization in retaining and attracting top talents. This research aims to assess the performance of FM before the pandemic, and the start of the new normal and compare the operations on these timelines to identify the inefficiencies and opportunities for improvement that can lead to an effective, efficient, and consistent quality performance. The researcher includes the assessment of gaps, management capabilities, technologies, factors influencing performance and productivity, and ways of adapting to the changing external business landscape. To interpret the collected data, frequency and percentage, mean and standard deviation, Pearson-r correlation were used in quantitative data, and thematic analysis for the qualitative responses. The data gathered from the FM team supporting different clients and as senior leaders, signifies that there is no significant difference in operations and technology to support clients. However, minor improvements and recommendations by senior leaders can be considered and can contribute to effective and efficient operations.
Performance of Staff Administrative Services in The Regional Personnel Agency South Kalimantan Province
Authors: Arifin Frendy
Published: June 2023

This study aims to analyze the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency and what factors hinder its implementation. The research method used in this study is a qualitative method with a descriptive approach. Technical data collection is done by observation, interviews and documentation. Technical analysis of data is done by reducing data, presenting data and drawing conclusions. Checking the validity of the data was carried out using data triangulation techniques.The results of the study show that the quality of the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency is generally good where services are provided according to SOPs, carry out procedures, there are no extortion by employees, then civil servants who those given services are also satisfied, as well as the files needed by civil servants too not too long to get, it's just that there are some delays but can still be overcome. This is caused by several things, including the lack of human resources and inadequate infrastructure at the South Kalimantan Provincial Civil Service Agency.From this research, the authors suggest to the Head of the South Kalimantan Provincial Civil Service Agency to apply the rules and always evaluate the performance of personnel administration services carried out by BKD employees.
Strengthening Democratic Elections and Quality in Indonesia
Authors: Puspitasari Sri Hastuti , Ali Mahrus
Published: June 2023

General election, a vital indicator of a democratic country like Indonesia, has been implemented since 1955, but its realization as a truly democratic process remains questionable. The purpose of this research is to examine the standards of democratic, quality and ways to strengthen election in Indonesia. The research uses a normative approach, utilizing secondary data and both juridical and conceptual approaches. The juridical approach is employed due to the legal aspects of the research object, while the conceptual approach is utilized to understand the concepts of Democratic and Qualified Elections. The data, which is in the form of descriptions, is analyzed in a qualitative descriptive manner. It is concluded that the realization of democratic and quality elections in Indonesia is highly dependent on several factors, including the state, election participants, and citizens as voters
The Role of Auditor in Sustainability Reporting
Authors: Auliani Annisa , Pramesti Desinta , Yunita Lidia
Published: June 2023

The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
Post Flood Disaster Infrastructure Development Management In Masamba District, North Luwu Regency
Authors: Nuraisyah Nuraisyah , Haryono Dandan
Published: June 2023

Masamba and Baebunta District which are located in North Luwu Regency are disaster-prone areas and have a high potential for natural disasters. On July 13 2020, there was a flash flood which damaged infrastructure, public facilities and caused casualties. Until now, the government is still continuing to make improvements. The results of the study indicate that the Management of Infrastructure Development in Masamba District, North Luwu Regency is still experiencing problems. This is due to a lack of estimate regional expenditure revenue-APBD funds which has made infrastructure development unfinished because these funds have been used in handling the Covid-19 virus. To find out how the Management Function of Post Flood Disaster Infrastructure Development in Masamba District, North Luwu Regency. Using the theory of George R Terry which consists of four aspects namely planning, organizing, actuating, and supervising. These four aspects will be used in research to analyze more deeply regarding the research to be carried out. As informants consisted of: PUPR Service, BNPB, Head of Maipi Village, Head of Baloli Village, Head of Bone Village, Old Head of Bone and the Community. This study used interview techniques, observation of research locations, and documentation. Using qualitative methods with descriptive research type.
Management Effectiveness of Village Owned Enterprises in Cigalontang Village Cigalontang Sub District Tasikmalaya District
Authors: Haryono Dandan , Sri Astuti Agusta , Brahmantiar Yuda
Published: June 2023

Based on an observation result in Cigalontang Village Cigalontang Sub district Tasikmalaya District it was found that some issues such as Village Owned Enterprises of Cigalontang Village was not right in choosing type of business and did not achieve the objectives of establishing Village Owned Enterprises of Cigalontang Village. Furthermore, the writers formulated a problem “How is the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District?” The objectitive of this research was to determine and to describe the the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District. Theory applied in this research was effectiveness theory analyzed based on effectiveness measures, they are program understanding, right on target, timeliness, goal achievement and real change (Sutrisno, 2010:125-126). This research applied descriptive research method with qualitative approach. Techniques of data collection used were interview, observation and documentation study. Based on research results and discussion, the writers may conclude that the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District has not been effective yet. From five of effectiveness scope dimensions, three dimensions have not been applied well, they are right on target, goal achievement and real change while two effectiveness measures applied well were effectiveness measures in program understanding and timeliness ones.
The Effectiveness of The Family Hope Program on The Welfare of Beneficiary Families in Banjarmasin City
Authors: Erna Suriyani
Published: June 2023

This study aims to determine the Effectiveness of the Family Hope Program (PKH) on the welfare of beneficiary families in Banjarmasin City. This study uses descriptive research, while the research approach uses qualitative. Data collection was conducted through in-depth interviews, observations, and documents. From the results of this study, the family hopes the program, seen from the knowledge of PKH beneficiary families towards the program's objectives, was adequate. The independence and behavior change of PKH beneficiary families in accessing education and health services has been evident. They are greatly helped by this program so that it can ease their burden, especially for children's education needs and in accessing health services for pregnant and lactating women and early children under six years. In the short term, this program is quite effective because it can reduce the expenditure burden on beneficiary families even though increasing their income is only limited to the program's assistance. In contrast, in the long term, namely, to break the chain of Poverty and inequality, it has not been effective and takes a long time. Therefore, it is necessary to add a skill component and business funding assistance for people experiencing Poverty in order to create independence and realize community welfare.
Posterior interosseous nerve palsy due to lipoma: A rare case report
Authors: Ozdes Huseyin , Ozdemir Ekrem , Kose Harun , Ertem Kadir
Published: June 2023

The posterior interosseous nerve is the terminal motor branch of the radial nerve without a sensory component. The nerve may be compressed for various reasons along the course of the forearm. Two different clinical pictures occur due to compression of the nerve in the forearm. In radial tunnel syndrome, entrapment of the nerve in the radial tunnel, pain in the elbow is at the forefront, while in the second clinical picture, posterior interosseous nerve syndrome, wrist and finger extension are affected. Posterior interosseous nerve syndrome is rare and develops due to many causes such as trauma, previous surgeries around the elbow, neurologic diseases and abnormal anatomical structures. A rare condition in the etiology of posterior interosseous nerve syndrome is mass lesions causing compression of the forearm.
Investigation of potential biomarkers in prediction of acute myocardial infarction via explainable artificial intelligence
Authors: Yilmaz Rustem
Published: June 2023

Remodeling of the left ventricle (LV) after myocardial infarction (MI) is a process of infarct enlargement. Despite the relevance of the inflammatory response and healing process in LV remodeling after MI, the mechanisms that begin and govern these processes remain unknown. Based on the important information highlighted in different studies, the current research aims to investigate potential biomarkers for left ventricular remodeling after acute MI based on the interpretation of the explainable artificial intelligence (XAI). The project research from which the public dataset was obtained was designed in an experimental type. A cohort study involving 66 patients with coronary heart disease and 34 healthy community controls provided the platelet samples for the current research, which used available omics data on those samples. For discovering significant mechanistic connections between metabolites and glycans, the metabolomics and glycomics datasets were analyzed using biostatistics/metabolomics and explainable artificial intelligence techniques. Metabolomics data of 100 patients (AMI=66; Control=34) including 75 males and 25 females were evaluated in this study. As a result of experimental omics analyses, 102 metabolite levels of the patients were obtained. When FC values were examined, creatinine and dl-pipecolic acid levels were 0.50 and 0.55-fold down-regulated and glutamine, myoinositol, and cytosine levels were 1.34, 1.33, and 1.53-fold up-regulated in the AMI group compared to the control group. Findings of metabolomics data and XAI analyses revealed that five lipid metabolites may be used as potential predictors of AMI.
What had changed in patient incoming to ear, nose and throat policlinics during COVID-19 Pandemic?
Authors: Unal Asude , Cecen Ayse , Ozdemir Dogukan
Published: June 2023

Covid-19 Pandemic had significant effects on the diagnosis and treatment process of the patients incoming to ENT (ear-nose-throat) policlinics. In this study, we aimed to evaluate the changes caused by covid-19 pandemic on the patient profiles and visiting reasons between the pre-pandemic and pandemic same periods. The data of the patients who had visited the ENT policlinics between 01.09.2020-31.12.2020 and the pre-pandemic same period (01.09.2019-31.12.2019) is collected from the automation system of our hospital and evaluated retrospectively. The number of incoming patients to ENT policlinics had decreased by 55.38% in 2020 when compared to the same period in 2019. The percentage of patients with facial paralysis is seen to increase in 2020. Both the percentage and number of patients with upper respiratory tract infections other than covid-19 and pediatric tonsillitis and adenoiditis are seen to decrease in 2020. However, it is observed that the patient incomings with upper respiratory tract infections other than the covid-19 and pediatric tonsillitis and adenoiditis are decreased because of the precautions taken to prevent the spread of the covid-19 infection, this decrease in patient incomings to the hospital is thought to have adverse effects on the diagnose and treatment of many other diseases.
Socio-Economic Assessment of the Slipper Lobster (Thenus orientalis, Lund, 1793) fishery in Ragay Gulf
Authors: Gordula Reydante , Lampos Felix , Favor Cherry
Published: June 2023

Slipper Lobster (Thenus orientalis, Lund, 1793) is gaining popularity and has increasing economic and commercial value as an alternative seafood with higher demand in the global market. This study focuses on human relations to the marine environment by determining how the fisherfolks in Ragay Gulf economically benefit from slipper lobster fisheries. Specifically, it sought to answer the following objectives: a) assess the slipper lobster fishery in terms of the profile of the fisherfolks and gears used for fishing slipper lobster, and b) measure the catch rate of slipper lobster. A descriptive method of research using survey questionnaire was administered to the respondents that were identified by using purposive sampling. Results were interpreted using frequency and percentage. The results reveal that most of the fisherfolks were middle-aged with 20 years of fishing experience, and the majority of them were married with 4-6 dependents. Most of the respondents earned P 50,000-60,000 annually. Four fishing gears are used to catch slipper lobsters: crab pots, bottom-set gill nets (BSGN), baby trawls, and compressor diving. The slipper lobster fishers go fishing at a frequency of 5 trips/week on a year-round basis. The average catch per week was 1.5 kg for both crab pot and BSGN, 2 kg for compressor fishing, and 3 kg for baby trawl. Slipper lobsters fishery in Ragay Gulf is providing economic significance among the fisherfolks of the place. Illegal practice for fishing is also evident with the use of baby trawl and compressor diving as fishing gear to catch the slipper lobster. The number of daily fishing operations can indicate overfishing, which is an alarming concern that must be addressed for the sustainable use of marine resources. Alternative livelihood schemes, fisherfolk education, and active collaboration with the local government unit are recommended to stop illegal fishing activities and for enhanced management and protection of marine environments.
Editorial: The EU’s Magnitsky Act: Obsolete in the Face of Russia’s Crimes in Ukraine?
Authors: Blockmans Steven
Published: June 2023

In response to Russia’s full-scale invasion and gross violations of human rights in Ukraine, the EU has adopted no less than ten sanctions packages in the first year alone. Yet none of the targetted persons and entities were blacklisted under the Global Human Rights Sanctions Regime (GHRSR). This relatively new thematic sanctions tool, which is also known as the ‘EU’s Magnitsky Act’, aims precisely at targeting the most serious of human rights violations and abuses worldwide, including genocide and crimes against humanity, the proof of which has —literally— been piling up in Ukraine. This raises the question whether the GHRSR is fit for purpose.

EU sanctions; Russia; Ukraine; genocide; crimes against humanity; human rights
The Myth of Peace and Statehood in European Integration Theory: The Imperial Legal Order of the Rome Treaty
Authors: Polonska-Kimunguyi Eva
Published: June 2023

This article challenges the ontological assumptions of European Union (EU) theory that rest on the primacy of ‘states’. It also refutes the narrative of peace which is celebrated in scholarship and EU self-representation. It looks at early EU integration through the postcolonial lens and argues that both EU self-image and EU theory do not consider colonialism and empire and have silenced the violence committed outside Europe. Hence, they have produced a historically inaccurate and conceptually misleading account of early European integration. The post-colonial reading of the EU brings history back to the story of Europe to advance a revisionist account of theories of early European integration. The examination of arrangements laid out in Europe’s capitals – from Berlin in 1885 to Paris in 1919 to Rome in 1957 – reveals continuity of goals, motivations, and technologies of domination, rather than Europe’s ‘new beginnings’. The article demonstrates that the legal order established by the Treaty of Rome institutionalized the colonialism of EU members at the new supra-national level. It subordinated foreign people and economies to the interests of European capital, legitimized control of resources, camouflaged the old civilizing mission under a new guise of development, and reproduced and maintained the colonial racialized relationship of inequality and dependence. Ultimately, Rome infused the new European project with imperial, violent, hierarchical, and racial characteristics that remain unacknowledged by the EU theory.

European integration, Imperial order, Statehood, Peace, Colonialism
The Application of Regulation 452/2019 in Response to Chinese Foreign Direct Investment
Authors: Van Zon Wouter
Published: June 2023

The Regulation establishing a framework for screening of Foreign Direct Investments (FDI) into the European Union (EU) represents a new chapter for the EU’s foreign policy. FDI is a divisive topic within the EU, particularly FDI originating from China. This article seeks to add to the existing literature by assessing the effectiveness of the Screening Regulation towards this Chinese FDI. This assessment shall elucidate the interplay of this Regulation with the internal market, the free movement of capital, freedom of establishment, and the duty of sincere cooperation in response to Chinese FDI. Whilst the Regulation has proven its effectiveness, several deficiencies still exist, brought to light by recent developments such as the COVID-19 pandemic and the Belt and Road Initiative (BRI). By framing this article against the backdrop of the golden shares case law, these deficiencies are highlighted and addressed. Allowing EU Member States (MS) to safeguard their public order and security considerations in screening through national measures would allow for a better control over their markets in conjunction with the Regulation, although further development is needed.

Foreign direct investment, Chinese State-Owned Enterprises, Chinese economic statecraft, European External Trade Policy, EU trade policy, EU foreign policy, Bilateral Investment Treaties (BIT), Freedom of establishment, Free movement of capital, Golden shares
Do Revisions to the Harmonized System Lead to Distortions in Rules of Origin? A Case Study of India’s Selected Free Trade Agreements
Authors: Cornejo Rafael , Singh Surendar , Harris Jeremy
Published: June 2023

Revision in Harmonized System (HS) and its impact of rules of origin (RoO) are matters of immense importance in international trade policy discourse due to its far reaching economic and trade implications. In this article, we analyse the impact of HS amendments on RoO, based on the change in tariff classification (CTC) by examining India’s trade agreements with South Korea and Japan. Findings of the article show that the revision in HS impacts 42% of subheadings with CTC rules in case of India- South Korea Comprehensive Economic Partnership Agreement (CEPA) and 28% in case of India- Japan CEPA, thereby potentially affecting up to 48% and 16% share of their total trade, respectively.

Harmonized System, Rules of Origin, Trade Policy, Free Trade Agreements, WCO
The Multilateral Instrument in Africa: A Strategic Analysis
Authors: Matabudul Rachna
Published: June 2023

The Multilateral Instrument (MLI) was launched under Action 15 of the Base Erosion and Profit Shifting (BEPS) Project in November 2016 under the joint collaboration of the Organization for Economic Cooperation and Development (OECD) and the G20 in order to update existing bilateral tax treaty provisions to counter BEPS more effectively. Despite the benefits that the MLI presents for updating the African treaty network, the analysis in this contribution reveals that its provisions addressing certain high priority BEPS issues such as the artifical avoidance of permanent establishment (PE) status under Action 7 and even the minimum standard provisions under Action 14 for improving the mutual agreement procedure (MAP) were implemented rather poorly in less than 40% of the eligible African treaties. The exception to this are the minimum standard provisions under Action 6 that modified more than 75% of the treaties to counter treaty shopping. This paper elaborates on the resulting policy implications and offers a number of normative recommendations for maximizing the benefits of the MLI implementation in the African context which could also be relevant in light of the proposed Pillar Two reform.

Multilateral Instrument (MLI) implementation, BEPS in Africa, policy implications, developing countries, capacity building, Pillar Two, STTR
Disaggregation of Financial Instruments in International Tax Law
Authors: Weissbrodt Jan
Published: June 2023

Disaggregation is the technique of decomposing a facts pattern into components and their separate legal subsumption. As a pre-step to prepare a legal case, it is an all too practical problem and therefore seems to be rather neglected in the high art of jurisprudence. This contrasts with the great importance of the substance over form doctrine in legal practice, being a universal and timeless issue in all fields of law dealing with economic subjects and in all jurisdictions. At the example of financial instruments as the ‘burning lens’ of tax law and the OECD Model Tax Convention (OECDMTC) as the ‘tax system for tax systems’, this article contributes a discussion base for a methodologically supported concept to disaggregation. Inspired by U.S. federal tax policy, finance theory and International Financial Reporting Standards (IFRS), the author takes the liberty of a progressive and unconventional approach. Its centrepiece is an iterative process of identifying, decomposing, and eliminating economic risk types utilizing findings from portfolio theory and option pricing.

Disaggregation, bifurcation, fragmentation, unbundling, disassembly, decomposition, OECD Model Tax Convention, financial instrument, substance over form, look-through.
Case Law Trend: Foreign Permanent Establishment Losses Under the Fundamental Freedoms: Does W AG Bring an End to a Rollercoaster Ride?
Authors: Szudoczky Rita
Published: June 2023

The article discusses the W AG case and the Court of Justice’s (the Court) previous cases on the cross-border deduction of foreign permanent establishment (PE) losses. The inconsistency of the case law is highlighted by demonstrating first the conflicts that remain in the case law regarding the status of final PE losses in the enterprise’s residence state, second, by the arbitrary use of comparability criteria by the Court when comparing the situation of domestic and foreign PEs. The article examines the consequences of the W AG decision with regard to the remaining questions on foreign PE losses, the potential impact on foreign subsidiary losses, and the damaging effect of the inconsistency of the Court’s methodology on the quality of its case law.

EU fundamental freedoms, CJEU case law, foreign losses, permanent establishment losses, final losses, exemption method, unilateral exemption, exemption under tax treaty
Case Law Trend: Withholding Taxation Under the Fundamental Freedoms
Authors: Lazarov Ivan
Published: June 2023

This paper critically analyses recent developments in the CJEU’s case law regarding withholding taxes (WHT) and the constraints that fundamental freedoms impose on Member States in this area. It argues that both resident and non-resident taxpayers are universally comparable from a source state perspective, regardless of whether a double tax treaty (DTT) precludes a specific form of domestic taxation in the source state. Furthermore, it asserts that the net taxation obligation should be accessible not only as an ex-post refund but also as an ex-ante option for nonresident taxpayers to file a tax return under the same conditions as resident taxpayers.

EU direct tax law, withholding taxes, restriction, net taxation, refund mechanism, impact of double tax treaties
CAFÉ COMO PROMOTOR DE CRESCIMENTO PARA BACTÉRIAS PROBIÓTICAS
Authors: Dorta Claudia , Ribeiro Marcia Aparecida Caires , Pardo Renata Bonini , Giannoni Juliana Audi , Shigematsu Elke , Farinazzi-Machado Flavia Maria Vasques , Tanaka Alice Yoshiko , Brunatti Anna Claudia Sahade
Published: June 2023

Uma dieta saudável pode incluir a ingestão de bebidas com componentes que modulem beneficamente a microbiota intestinal, resultando no aumento de bactérias probióticas como as pertencentes aos gêneros Lactobacillus e Bifidobacterium. O objetivo do trabalho foi verificar in vitro a influência que diferentes origens da bebida café exercem sobre a taxa de sobrevivência de Lactobacillus acidophilus LA 3 e Bifidobacterium bifidum em pH 6,0 e 7,5. As variáveis experimentais foram feitas através de tratamentos dos probióticos em tubos de ensaio com quatro tipos de cafés comerciais, com ajuste de pH pela adição de solução tampão: T1 = café solúvel orgânico, T2 = café solúvel tradicional, T3 = café torrado e moído, e T4 = café expresso, com 1 hora de reação a 37 oC. Como controle (T5), o meio de reação foi feito em meio Caldo MRS tamponado. A viabilidade celular dos probióticos foi feita através do método de contagem de Unidades Formadoras de Colônias em meio Ágar MRS modificado, após suas semeaduras em profundidade com sobrecamada e incubação a 37 ºC por até 72 h. Os experimentos foram feitos em triplicata e os dados obtidos analisados estatisticamente. Os resultados obtidos mostraram que a origem do grão de café e o modo de preparo da bebida podem influenciar na taxa de sobrevivência das bactérias probióticas avaliadas. Em 50 e 62,5 % dos tratamentos com bebidas café houve tendência de estímulo de crescimento para B. bifidum e L. acidophilus, respectivamente, em apenas 1 hora de cultivo. A bebida do café solúvel orgânico foi a que mais estimulou o crescimento de L. acidophilus e para B. bifidum foi o café expresso. O pH 6,0 influenciou nas melhores taxas de sobrevivência para L. acidophilus, enquanto para o Bifidobacterium bifidum, o pH 7,5 foi mais eficiente, o que coincide com a faixa de condições ótimas de seus cultivos.
PROPOSTA DE RASTREABILIDADE DE REQUISITOS EM EQUIPES ÁGEIS DISTRIBUÍDAS
Authors: Diomedesse Rafael Augusto Paggi , Cunha Libia de Souza Boss
Published: June 2023

Este artigo tem como proposta apresentar um relato de experiência sobre a configuração de uma ferramenta gerencial automatizada, o Jira Confluence, para documentação e gerenciamento de requisitos, durante todo o ciclo de vida do software utilizando equipes ágeis, além de esclarecer conceitos sobre a Rastreabilidade de requisitos e situar através de exemplos o porquê padronizar e centralizar os mesmos, principalmente quando estamos falando em equipes distribuídas.
The Effect of Sustainable Practices on Customer Attitude: A Study of Sustainable Hospitality Operations
Authors: Rana Varinder Singh , Raina Ashish , Bathla Gaurav
Published: June 2023

As the 21st century progresses, the pressure to be economically, socially, and environmentally responsible increases, and sustainability becomes one of the most essential challenges for hoteliers (UN Conference, 1992). Sustainable business practices are becoming more of a focal point for both suppliers and consumers as the number of international visitors continues to rise. Travelers and businesses are shifting their perspectives on what is necessary in the future and the roles hotels