bluuebunny/crossref_metadata_2025 huggingface dataset:
El diseño por competencias en el Espacio Europeo de Educación Superior: un nuevo desafio para el Sistema Educativo Español
Authors: LIÑÁN GARCÍA ÁNGELES
Published: May 2022

La plasmación en nuestro sistema educativo universitario del Espacio Europeo de Educación Superior -en un periodo de tiempo relativamente corto-, exigió una profunda reflexión, no sólo sobre la estructura y contenidos de los títulos y materias a impartir, sino también una renovación sustancial de las metodologías docentes que venían siendo utilizadas tradicionalmente por el profesorado universitario. El nuevo sistema, ahora centra su interés en “el proceso de aprendizaje del estudiante”, concebido como un proceso dinámico y continuo de conocimientos, habilidades, actitudes y responsabilidades, que han de poder ser evaluadas y medidas para mostrar los resultados de los aprendizajes de un programa educativo. Por ello, para adaptarse al inédito panorama que se abría ante nosotros, la educación a partir de ese momento, se organiza para la adquisición de aquellas competencias que, se entienden son imprescindibles para conseguir una formación integral del estudiante, que le faculte para el buen desenvolvimiento de su actividad profesional en un mercado laboral transnacional cada vez más competitivo. No obstante, al tratarse de un asunto complejo su andadura ha encendido un acalorado debate en la propia comunidad universitaria, principalmente centrado en esclarecer cuál es el papel que en su esencia la Universidad está llamada a desempeñar como institución. Y, sobre todo, a dilucidar y constatar si los resultados conseguidos en -unos pocos años con la modificación de las metodologías docenteshan sido realmente tan positivos como se esperaba. De ahí, que algún sector del profesorado haya expuesto la conveniencia de que los nuevos métodos docentes sean continuamente supervisados para asegurar que su aplicación se efectúe de manera coordinada y proporcionada que evite, que en la práctica, un aumento de la adquisición de una serie de habilidades y competencias del alumnado pueda ocasionar una alarmante disminución del necesario nivel de sus conocimientos técnicos.
El cine como recurso docente aplicable a la enseñanza del Derecho administrativo
Authors: ÁLVAREZ GONZÁLEZ ELSA MARINA
Published: May 2022

Nuestro interés en el cine como recurso docente para la enseñanza del Derecho Administrativo surge en el año 2008 cuando pasamos a ser miembro activo del Proyecto DeCine, dirigido desde la Universidad de La Coruña, y en virtud del cual se constituye una Red de Profesores de Universidades Españolas que utilizan el cine como un recurso metodológico. En ejecución de este proyecto se puso en funcionamiento, con una periodicidad continuada, la Revista electrónica de la red de profesores para la elaboración de materiales didácticos para la enseñanza del Derecho a través del cine como medio de difusión de los materiales didácticos elaborados por la propia red. Este proyecto de innovación educativa culmina con la publicación en soporte papel de la colección de materiales didácticos de derecho y cine: El Derecho Administrativo en el cine, materiales didácticos para un sistema ECTS, Ed. Servicio de Publicaciones de la Universidad de La Coruña, 2011.En este contexto, cuando asumimos la docencia de la asignatura Fundamentos de Derecho Público del Grado en Criminología en el curso académico 2013/2014 comprobamos que su programación docente incidía en muchas de las cuestiones que se recogían en el material didáctico de la película “Celda 211”, elaborada por la profesora LÓPEZ GARCÍA, M., de la Universidad de Málaga y con la que hemos compartido la docencia de la citada asignatura. Así pues, seleccionamos dicha película y sobre ella hemos volcado todas las actividades prácticas de la asignatura. Por tanto, el objeto de nuestro trabajo es exponer los objetivos que hemos perseguido con esta actividad cinematográfica, las competencias que han adquirido los alumnos, el contenido de actividad, la metodología seguida y los resultados del aprendizaje.
La profesión docente como base del pensamiento y la investigación como sostén del buen docente
Authors: GÓMEZ SALADO MIGUEL ÁNGEL
Published: May 2022

En el presente trabajo se estudia la docencia como fundamento del pensamiento y se apuesta por un equilibrio entre docencia e investigación. En un primer apartado se describe la profesión docente. En el apartado siguiente, se presenta la profesión docente como base del pensamiento. Finalmente, se analiza la investigación como sostén del buen docente.La reflexión final es que se puede conformar una formula privilegiada de renovación pedagógica, así como de perfeccionamiento profesional del personal docente, de innovación educativa y de calidad del sistema educativo.
As infrações administrativas ambientais na área de abrangência da sede da 6º companhia de polícia militar ambiental. Uma realidade regional (Estado de Santa Catarina)
Authors: LUIZ BAZZANELLA SANDRO , BORGUEZAN DANIELLY , HENRIQUE MAYER FLÁVIO
Published: May 2022

O presente trabalho pretende, com fundamentação doutrinaria, aportes legais, e dados fornecidos pela Polícia Militar Ambiental de Santa Catarina, analisar as infrações ambientais administrativas flagradas pela sede da 6º Companhia de Polícia Militar Ambiental no município de Canoinhas e em sua área de abrangência, o qual inclui 9 municípios, ocorridos entre os anos de 2012, 2013 e 2014. Através do presente estudo é possível verificar que o Direito Administrativo e o Direito Ambiental contribuem na proteção do meio ambiente, haja vista, que a exploração dos recursos naturais estão em foco na atualidade. A instituição Polícia Militar Ambiental de Santa Catarina tem papel de suma importância no processo de vigilância nos delitos ambientais, uma vez que possui competência legal para agir tanto de forma preventiva como na forma repressiva em prol do meio ambiente e da coletividade. O presente trabalho propõe-se apresentar ao leitor uma realidade regional no tocante às infrações administrativas ambientais flagradas pela sede da 6º Companhia de SC, bem como, uma sucinta abordagem comparativa entre os períodos, demonstrando assim, quais práticas ilícitas tendem a ter maior ou menor incidência em nossa região.
Prevalence of ocular lesions in cats newly diagnosed with histoplasmosis: 55 cases (2015–2022)
Authors: Pucket Jonathan D. , Fentiman Katelyn E. , McCool Emily S. , Hanzlicek Andrew S.
Published: May 2022

OBJECTIVE

To describe the prevalence of ocular lesions in cats with newly diagnosed histoplasmosis.

ANIMALS

55 client-owned domestic cats.

PROCEDURES

As part of this prospective case series, cats diagnosed with histoplasmosis between the years 2015 and 2020 underwent complete ophthalmic examinations by a board-certified veterinary ophthalmologist prior to the initiation of antifungal treatment. Histoplasmosis was diagnosed by consistent clinical findings and identification of Histoplasma yeast on pathology or by the use of a commercially available enzyme immunoassay to detect Histoplasma antigen in urine.

RESULTS

Of the 55 cats, 45 (82%; 95% CI, 72% to 92%) had signs of active anterior, posterior, or panuveitis. The most common lesions were identified in the posterior portion of the globe and included chorioretinitis and partial retinal detachments (44/55 [80%; 95% CI, 69% to 90%] cats).

CLINICAL RELEVANCE

Detailed ophthalmic examinations should be performed on all cats with diagnosed or suspected histoplasmosis, as ocular involvement and subsequent vision loss are common.
Has Economic Growth in Balkan Countries Been Pro-Poor in the 2012–2017 period?
Authors: Zwierzchowski Jan , Panek Tomasz
Published: May 2022

The study investigates whether economic growth in the Balkan countries was pro-poor in the most recent period. We also try to establish to what extent various measures of pro-poorness of economic growth produce consistent and comparable results. Firstly, concepts of pro-poor growth are defined and corresponding approaches toward measuring pro-poor growth are presented. We distinguish between measures based on a general class of pro-poor indices and a dominance-based techniques. In the empirical part of the study, we verified whether economic growth in six Balkan countries (Greece, Bulgaria, Romania, Slovenia, Croatia and Serbia) was pro-poor in the 2012–2017 period. The analyses is based on the latest available panel data of the European Union Survey on Income and Living Conditions (EU-SILC). Growth was pro-poor in Croatia, Romania and Slovenia during the whole analysed period. The growth pattern was non pro-poor in Bulgaria, Greece and Serbia in certain years, mainly during periods of economic downfall. Various measures of pro-poor growth patterns do not produce consistent results in all instances. The results of the conducted comparative analysis suggest that the level of social benefits does not directly influence the pro-poor nature of the economic growth.
Undervisningsbegreppets innebörd i förskolan utifrån ett läroplansteoretiskt perspektiv
Authors: Berg Benita
Published: May 2022

The purpose of the study is to contribute knowledge about how teaching in preschool can be understood in relation to how teaching is described by preschool teachers. The following research questions were posed: How do preschool teachers describe teaching and its meaning in preschool? and What didactic questions appear in preschool teachers’ descriptions of teaching in preschool? The empirical data consist of reflective texts that were analysed through content analysis with the help of Bernstein’s concepts: classification and framing, and visible and invisible pedagogy. The results show that the preschool teachers in the study perceived the introduction of the concept of teaching in preschool as an opportunity, which allowed them to become more aware of their actions in different learning situations. That the preschool teachers described teaching taking place through play and in everyday situations based on children's interests and needs hints at an organization with invisible pedagogy, weak classification and weak framing. Strong classification and strong framing, on the other hand, became manifest when the preschool teachers described that they plan what they do with the children and use materials, organize children’s groups and design environments to promote children’s learning.  Furthermore, the preschool teachers focused mainly on the didactic questions of how and why, while the what-question received less attention.
Towards Group Development Stages in Software Engineering Courses Projectwork
Authors: Fucci Davide , Zabardast Ehsan
Published: May 2022

Wheelan et al. established that a group of individuals working together towards a common goal goes through four different stages—i.e., Dependency& Inclusion, Counter-dependency & Fighting, Trust & Structure, and Work & Productivity. Such development includes both group structure (e.g., which individual takes which responsibility) and interpersonal processes. Group work projects, spanning several weeks, are common in applied disciplines such as Software Engineering (SE). This is the first step towards validating whether the four stages of group development take place for SE students working together in groups during a semester-long software development project. Moreover, we focus on factors of interest, namely the students' different backgrounds and the new working conditions they had to adapt to due to the COVID-19 pandemic. We carried out a longitudinal survey with 11 students taking part in the group work of a Master-level course in SE at Blekinge Institute of Technology, Sweden. We used a simplified version of the Likert-scale questionnaire originally proposed by Wheelan et al. as well as open-ended questions. The preliminary analysis of the survey data shows that the four stages of group development do not occur among students working together on a SE project, although later stages are more pronounced than others. These results seem to be impacted to the social aspects of unusual working conditions.
The Efficacy Strategy of the Launching New Variety Product: Case Study Bagong Canned Gudeg a Traditional Foods from Yogyakarta
Authors: Hendrix Tommy , Nasution Syukri Yusuf
Published: May 2022

Nowadays, culinary industries significantly enhance capacity product diversification to endorse economic development. This significant change appears to unlock the product's positioning in the market through various foods industries. Also, R & D results often become a solution for fostering the movement of creative industries to appear. Food canning technology has enough potential to be developed as an appropriate production process, increased market share, attractive packaging that consumers prefer, and an affordable price. In the case study, we used the trademark Bagong with five tastes as product industry as traditional foods from Yogyakarta. The purpose of this paper conducted to find the efficacy strategy for launching the product Bagong Canned Gudeg. As one of the flagship products of traditional food with a high taste derived from the recipes of ancestral people of Yogyakarta based on the development of technology R & D results. The method performed with qualitative data using Test Product Preferences (Organoleptic Test) to understand consumers' level of Bagong Canned Gudeg with 5 product variants on various attributes, market segmentation, and in-depth interviews have engaged in the business canned gudeg owner and company management with 74 respondents from Bandung, Bogor, and Yogyakarta area. This study indicates that based on the marketing analysis results, the products developed worthy of being marketed and received positive results from the consumers (respondents).
Keywords— Bagong Canned Gudeg; Case Study; Efficacy Strategy; Launching New Product; Traditional Foods
Youth’ Co-Creation Behavior in Casual Dining Restaurants in Bandung City, Indonesia
Authors: Hermawan Pri , Putro Utomo Sarjono , Alamanda Dini Turipanam , Riani Dewi
Published: May 2022

This study aims to identify the co-creation behavior especially students who have experiences of casual dining restaurants. This study also analyses the relationship between co-creation behavior, customer satisfaction, and customer loyalty. The research applied a quantitative method with survey design, and it was conducted for 6 months. It applied the purposive sampling method and the questionnaires were distributed to 1,970 respondents. The collected data were analysed using Structural Equation Modelling (SEM). The results indicate that two types of co-creation behavior of students who have experiences of casual dining restaurants in Bandung, namely customer participant behavior and customer citizenship behavior.Keywords: consumer behaviour; culinary; co-creation behaviour; satisfaction; loyalty
O diagnóstico precoce do câncer de próstata: uma revisão de literatura
Authors: Fernandes Brenno Barreto , Viana Gabriel Morais Carvalho , Kullak João Henrique , Filho Leonardo Ferraz , Ferreira Victor Baltazar Ribeiro , Pena Victor de Souza , Reis Bruno Cezario Costa
Published: May 2022

Objetivo: Analisar o padrão do diagnóstico do câncer de próstata, de acordo com a idade. Avaliando, assim, a existência de um padrão como valor preditivo no diagnóstico. Métodos:  A abordagem metodológica deste trabalho propõe uma compilação bibliográfica de pesquisa qualitativa de caráter descritivo a partir de uma revisão abrangente da literatura utilizando dados da National Library of Medicine, Biblioteca Virtual em Saúde e Directory of Open Access Journals.  “Prostatic Neoplasms”, “Detection”, “Prostate-Specific Antigen” e “Men's Health” foram alguns dos termos utilizados como descritores. Artigos de jornal, ensaios clínicos, randomizados ou não randomizados, estudos de caso- controle, estudo de coorte, livre acesso, publicados em inglês, português, espanhol e no intervalo de 2017 a 2022 foram os critérios de inclusão aplicados na seleção dos artigos. Resultados: Os artigos selecionados, foram avaliados e construído um quadro comparativo com o número de indivíduos abordados nos estudos, ano de publicação, diagnóstico encontrado, valor do Antígeno Prostático Específico (PSA) apresentado e faixa etária de diagnóstico. Considerações finais: Dessa forma, o PSA é o principal método diagnóstico usado como referência entre 4 a 10 ng/ml e a idade mais acometida encontrasse os maiores de 50 anos todos portadores do diagnóstico de câncer de próstata.
Chronic CSF leak from lumbar-peritoneal shunt tract: A case report
Authors: Bakhsh Ali , Elmolla Mohamed , Buxton Neil , Brodbelt Andrew
Published: May 2022

Background:

We describe a case of long-standing intracranial hypotension caused by an iatrogenic arachnoid diverticulum. This case illustrates two learning points. First, excessive CSF absorption may occur through an acquired arachnoid-epidural venous plexus at a dural defect. Second, a long-standing CSF leak may benefit from definitive surgical repair in the first instance.

Case Description:

A 55-year-old female, with known idiopathic intracranial hypertension, presented with disabling chronic low-pressure symptoms after having a lumboperitoneal shunt removed 5 years previously. MRI scan revealed a Chiari I malformation (CMI) and a small dural interruption at the L3/4 space. CT myelography confirmed the abnormality. Intraoperatively, a dural defect and arachnoid bleb with an overlying attachment of adipose tissue and a vessel were found. Postoperatively, the patient has marked resolution of her headaches and dizziness and is mobilizing independently.

Conclusion:

Excessive CSF absorption appears to have occurred through an acquired arachnoid-epidural venous plexus. A high index of suspicion for intracranial hypotension is required in patients with low pressure symptoms and a CMI.
Atypical and aggressive diffuse leptomeningeal glioneuronal tumor in a young adult: A case report and review of the literature
Authors: Policicchio Domenico , Boccaletti Riccardo , Cuccu Angelo Salvatore , Casu Gina , Dipellegrini Giosuè , Doda Artan , Muggianu Giampiero , Santonio Filippo Veneziani
Published: May 2022

Background:

DLGNT is a rare tumor, commonly diagnosed in pediatric age; in most cases, the pathology presents a slow and indolent evolution. We present a case report of a young adult affected by DLGNT characterized by aggressive and atypical behavior.

Case Description:

A 21-year-old male presented with mild paraparesis and hypoesthesia with a D2 level. MRI scan of the brain and spine showed a dorsal intramedullary lesion; a diffuse craniospinal leptomeningeal thickening was also present. After a week, the neurological status deteriorated rapidly with paraparesis worsening and onset of acute hydrocephalus. The patient underwent external ventricular drain positioning; a C7-D4 laminectomy was subsequently performed with partial tumor resection. Histological examination revealed a DLGNT with aggressive aspects (Ki67 30%). Postoperatively, the patient showed an immediate mild worsening of the lower limbs deficit. After a few days, severe further neurological deterioration occurred with progressive motor deficit to the upper limbs and ultimately respiratory failure. Mechanical ventilation was necessary and the patient was transferred to the ICU; during the following weeks, he developed tetraplegia and underwent ventriculoperitoneal shunt positioning. By the time, the histological diagnosis was available, the clinical status would not allow radiotherapy or chemotherapy. The patient deceased approximately 90 days after hospitalization due to respiratory complications.

Conclusion:

DLGNT is a rare tumor; diagnosis requires a high index of suspicion and confirmation with biopsy. Although most cases have an indolent course, some patients may have aggressive forms. High proliferation index, hydrocephalus occurrence, and massive craniospinal leptomeningeal spread appear to be associated with worse prognosis.
Postoperative loss of correction after combined posterior and anterior spinal fusion surgeries in a lumbar burst fracture patient with Class II obesity
Authors: Takeda Kosuke , Aoki Yasuchika , Nakajima Takayuki , Sato Yusuke , Sato Masashi , Yoh Satoshi , Takahashi Hiroshi , Nakajima Arata , Eguchi Yawara , Orita Sumihisa , Inage Kazuhide , Shiga Yasuhiro , Nakagawa Koichi , Ohtori Seiji
Published: May 2022

Background:

When treating thoracolumbar fractures with severe cranial endplate injury but no or slight caudal endplate injury, it is debatable whether anterior fusion should be performed only for the injured cranial level, or for both cranial and caudal levels. We report an unexpected postoperative correction loss after combined multilevel posterior and single-level anterior fusion surgery in a patient with obesity.

Case Description:

A 28-year-old male with Class II obesity was brought to the emergency room with an L1 burst fracture with spinal canal involvement. Cranial endplate injury was severe, whereas caudal endplate injury was mild. The first surgery with 1-above 1-below posterior fixation failed to achieve sufficient stability; thus, additional surgeries (3-above 3-below posterior fixation and single-level T12-L1 anterior fusion) were performed. Postoperatively, the local kyphosis angle (LKA) between T12 and L2 was 22° in the lateral lying position and 29° in the standing position. Twenty-one-month post surgery, bony fusion between T12 and L1 was observed, and the LKA was 28° in both the lateral lying and standing positions. After posterior implants were removed 24 months after the surgery, significant correction loss both at the T12-L1 segment (6°) and L1-L2 segment (6°) occurred, and LKA was 40° at the final follow-up.

Conclusion:

In this patient, an intense axial load due to excessive body weight was at least one of the causes of postoperative correction loss. Postural differences in LKA may be useful to evaluate the stability of thoracolumbar fractures after fusion surgery and to predict postoperative correction loss.
DIRECTIONS FOR THE USE OF CHEMICALLY AGGRESSIVE WATER CONDENSATE IN GAS-FIRED BOILER PLANTS OF MUNICIPAL ENERGY
Authors:   Institute of Engineering Thermophysics of NAS of Ukraine, Fialko Nataliia , Navrodska Raisa ,   Institute of Engineering Thermophysics of NAS of Ukraine, Gnedash Georgii ,   Institute of Engineering Thermophysics of NAS of Ukraine, Novakivskii Maksym ,   Institute of Engineering Thermophysics of NAS of Ukraine, Presich Georgii ,   Institute of Engineering Thermophysics of NAS of Ukraine
Published: May 2022

An analysis of the possibilities for the beneficial use or safe removal of acidic water condensate formed during deep cooling of flue gases under the conditions of the use of advanced heat recovery technologies in gas- consuming heating boilers is given.
IMPROVING THE FUNCTIONAL CAPABILITIES OF THE EPIDEMIC DISEASE PREDICTION MODEL
Authors:   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Repnikova Nataliya , Kapchenko Polina ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
Published: May 2022

Сonsidered the problem of predicting the epidemic development of diseases. It is proposed to use a basic model for predicting epidemic diseases and an optimization method in order to bring the epidemic development forecast closer to real parameters. The improvement uses least squares methods to improve the accuracy of the prediction results. The results of modeling are presented in the Matlab application package on the basis of statistical data on the COVID-19 disease in the United States of America are presented.
OPTIMIZATION OF THE TILE SIZE FOR PARALLELIZING NESTED LOOPS USING THE GENETIC ALGORITHM
Authors:   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Chemerys Oleksandr , Dushabaiev Rustam ,   National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
Published: May 2022

The method of dividing nested cycles into tiles and the problem of finding the optimal tile size using a genetic algorithm are considered. It is proposed to use the software package PLUTO - a tool for transforming nested loops. This package does not introduce mechanisms for finding the optimal tile size. During the development of the optimization system, the existing solutions to this problem were considered. The results of the system on. As a result of the system, measurements of the execution time of test programs before optimization and after were presented. The programs were taken on the basis of a test collection of widely used algorithms of different classes of PolyBench.
ACCOUNTING AND REPORTING OF VALUE ADDED TAX: ANALYSIS OF INNOVATIONS AND PROBLEMS WITH WHICH THEY ARE ACCOMPANIED
Authors:   State University of Trade and Economics, Shapovalova Alla , Prokopova Olena ,   State University of Trade and Economics
Published: May 2022

Value added tax is rightly considered to be perhaps the most perfect form of indirect taxation, which plays an important role in the public finance system of most developed countries. In Ukraine, this tax also plays a leading role in filling the state budget. However, despite the positive impact of the tax on the level of state revenues, there is another side to the functioning of this tax. It is manifested in the considerable complexity of administration and the presence of many contradictory points. Attempts to solve existing problems are provoked by the constant process of making changes in the order of accounting, administration and reporting of value added tax. With this in mind, in this study we identified the essence of value added tax, analyzed its key characteristics: taxpayers, object, tax base, rates, reporting, tax credit and tax liability, as well as the main sub-accounts for accounting. The innovations introduced in 2022 are analyzed and problematic aspects of this process are identified, in particular: expansion of the list of transactions to be included in the total amount of income for mandatory registration by taxpayers, regulation of non-resident taxpayers, exclusion from the object of taxation of investment gold , updating the terms of inclusion in the calculation of the tax credit and registration of calculations of adjustments, change the procedure for calculation and payment of tax on transactions with tobacco products, waste and scrap of ferrous and nonferrous metals, etc. Problems that have not been resolved have been identified, and ways to improve the situation have been suggested. It is concluded that the main problems remain: imperfection of the method of the first event, non-transparent administration of blocking tax invoices and budget reimbursement. Innovations in the administration of value added tax in martial law have been systematized.
THE INFLUENCE OF THREATS AND RISKS ON THE FORMATION OF THE SYSTEM OF ECONOMIC SECURITY OF THE ENTERPRISE
Authors:   Pavlo Tychyna Uman State Pedagogical University, Korniienko Tetiana
Published: May 2022

The article considers the essence of the concepts of “risk”, “threat”. It has been determined that threats have a destabilizing effect on the state of economic security, the total set of which is systematized to nine: by the probability of occurrence, the ability to predict, the amount of damage, the source of occurrence, dependence on the sources of threats, the nature of occurrence, the severity of the crisis in production, the sphere of life of the enterprise and duration of exposure to threats. In matters of countering threats, the importance of using all the functional components of economic security is noted: operational, investment, financial, personnel, informational, and protective. Attention is focused on the importance of taking into account, when considering the concept of “economic security of an enterprise”, the characteristics of the economic efficiency of using resources and the implementation of economic activities for the production and bringing to the consumer of products, assessing the success of preventing the impact of risks of an endogenous and exogenous nature and ensuring the sustainable development of an enterprise.
SPECIAL TAX REGIME FOR WAR-BUSINESS ENTITIES: NEW RULES OF ACCOUNTING AND REPORTING
Authors:   State University of Trade and Economics, Bezverkhyi Kostiantyn , Yurchenko Oleksandr ,   National Academy of Statistics, Accounting and Auditing
Published: May 2022

Introduction. The new tax model, which was introduced in Ukraine on April 1, 2022 for the period of martial law, provides for the election of special tax treatment. This is the boldest and most global decision of the state, which will support the domestic economy by developing small and medium-sized businesses, which have suffered greatly from the aggression of the Russian Federation. The introduction of a special tax regime for legal entities and natural persons-entrepreneurs raises many questions for scientists and practitioners that need to be addressed. So, in particular: it is not clear who and under what conditions can choose a special tax regime; how to deal with VAT payers who want to work in a special mode; what taxes are exempt from taxpayers who have chosen a special tax regime; who does not benefit from the special tax regime; what are the features of accounting and reporting on a single tax at a rate of 2%, etc. Purpose. The purpose of the study is to specify the essence of the special tax regime in the economic and legal sphere, to determine the features of its application in terms of accounting and reporting for businesses that have chosen it. Materials and methods. The materials of the study are: 1) regulatory and legal support for regulating the issue of accounting and reporting indicators for taxpayers who have chosen a special tax regime for the period of martial law; 2) works of domestic and foreign scientists conducting their scientific and practical research in the field of accounting, reporting and taxation. The following methods were used in the process of scientific research: theoretical generalization and grouping (to determine the conditions of business entities on the simplified tax regime), formalization, analysis and synthesis (to form the basic rules of accounting and reporting for taxpayers who have chosen the simplified regime taxation); logical generalization of results (formulation of conclusions). Results. The scientific article reveals the features of accrual and payment of the single tax at the rate of 2% in terms of determining the conditions of stay on a special tax regime from April 1, 2022; identified the advantages and disadvantages of a special tax regime; issues related to accounting and reporting on the single tax at the rate of 2% are outlined; analyzed changes in the current tax legislation on the issue of conducting factual and in-house inspections by fiscal authorities for the period of martial law in Ukraine. Discussion. Further research is proposed to focus on improving the methods of accounting for income of economic entities that have chosen a special tax regime, their taxation and reflection in tax reporting
PROSPECTS OF TRANSDISCIPLINARITY AS A WORLD VIEW AND METHODOLOGICAL BASIS OF LAW
Authors:   Sumy State University, Telizhenko Liudmyla
Published: May 2022

The article is devoted to the analysis of prospects transdisciplinarity as the basis of law. It is proved that at the heart of the modern crisis, including law, is the crisis of the person himself, the overcoming of which can become a way out of a difficult situation in all spheres of life and activities of the society. It is shown that such opportunities open up from the standpoint of transdisciplinarity as a new way of developing scientiŕc knowledge, for the ŕrst time overcoming the subject-object discontinuity, a traditional feature of European rationality, and rises to a higher level of comprehension of any problem formed by a person and/or threatening him. In the work, considerable attention is paid to the views of B. Nicolescu, who substantiates the subject-object unity as a sign of transdisciplinarity. It is proved that transdisciplinarity for law means the formation of a new theory of law and, at the same time, changes in legal practice, which should provide for the responsibility of a person for actions before the whole world, of which he is a part. It is shown that transdisciplinarity is able to change both individual branches of law and the nature of interaction between them, oriented towards a person and his well-being as a common goal; to overcome the problem of infinity of normative-legal deviations in the regulation of public relations by the state; combine all the diversity of types of law and its tasks; become an evolutionary path for the development of the law of the entire world community. It is concluded that the solution of the problems of modern law requires going beyond the subject field of only legal science, since these problems are meta- legal, civilizational and universal in nature. A transdisciplinary approach is able to create a basis for building a universal human right, overcome the problem of its “subjectivity”, direct it to the preservation and development of human and the world.
La rencontre Greimas/Lévi-Strauss : une convergence éphémère ?
Authors: DARRAULT-HARRIS Ivan
Published: May 2022

La rencontre entre Greimas et Lévi-Strauss, qui eut lieu au début des années 1960, est restée constamment, pour le fondateur de l’École sémiotique de Paris, une rencontre déterminante. Mais les témoins directs s’en font rares tout comme les témoignages, les documents concrets. Si les deux hommes appartiennent à la même génération, si leur parcours de vie fut également bouleversé par la guerre, si un exil prolongé marqua leurs débuts universitaires, de notables différences président à leur rencontre : notoriété d’ores et déjà acquise, degré d’accomplissement de l’œuvre, pour Lévi-Strauss, entre autres. Quels sont donc les traits de cette convergence éphémère pourtant marquée initialement par l’enthousiasme et peut-être aussi par un malentendu ? En effet, Greimas cesse assez vite les références et les dédicaces à Lévi-Strauss, lequel ne cite, à notre connaissance, jamais Greimas et ses travaux. Pourquoi, précisément, et comment se produisit donc la divergence, situable selon nous dès 1963, dans un article dédié à G. Dumézil, inséré dans Du Sens, 1970 ? Enfin, paradoxalement, de quelle manière l’œuvre de Lévi-Strauss, aujourd’hui encore, influence-t-elle les travaux des sémioticiens de l’École de Paris, tout particulièrement ceux qui se situent dans le champ du structuralisme morphodynamique (Jean Petitot, Jean-Jacques Vincensini, Ivan Darrault-Harris) ?
Les espaces opérateurs de la sémiosis architecturale
Authors: Rénier Alain
Published: May 2022

La sémiosis architecturale est considérée dans le cadre de cette communication sous le seul aspect qui fait d’elle le produit de la rencontre entre le plan des expressions architecturales et le plan des contenus signifiés. Le résultat de l'articulation de ces deux plans est engrammé dans le dispositif architectural et demeure immanent en lui. Cependant toute manifestation socio-spatiale contribue à en révéler l'existence. Plus précisément, les substances, physique et sémantique, qui caractérisent les deux plans de l'expression et du contenu, sont la manifestation de la forme d'organisation spécifique à chaque plan. Cette forme est inscrite dans la matière respective de ces deux plans. La « relation sémiotique » est alors celle qui s'établit entre ces deux formes d'organisation distinctes. Les plans de l'expression et du contenu de l'espace architectural, considéré en son être mais aussi en situation d'interaction sociale, sont multiples ; ils sont à examiner aux divers degrés de complexité de l'espace sociétal pour pouvoir rendre compte des processus de sémiose en action. La dualité de l'espace imaginé globalement et de l'espace considéré à l'inverse dans sa fragmentation technique ne permet pas de comprendre ces processus de sémiose. Une ternarité d'espaces, agissant comme opérateurs conjugués, s'impose pour mieux comprendre la sémiosis architecturale. Ces trois espaces opérateurs en relation dynamique sont : un espace caractérisé par l'opposition "global vs focal" où se déploient des schèmes analogiques de pensée et d'action, un espace caractérisé par l'opposition "total vs fragmental" de constitution componentielle et hiérarchique et un espace caractérisé par l'opposition intégral vs segmental, où se produisent deux mouvements inverses, celui de la différenciation limitée par le principe de pertinence et celui de l'agrégation significative infinie.
Configuration, figure
Authors: Pellegrino Pierre , Jeanneret Emmanuelle P.
Published: May 2022

Cet article cherche à saisir l’apport des travaux d’Alain Rénier sur la relation sémiotique entre l’espace bâti par l’architecte et l’espace saisi par l’habitant. Rénier distingue conformation et configuration . Selon lui, à la conformation première, rigide et statique, issue de la programmation, s’articule une configuration seconde, souple et dynamique, celle de l’engrammation de l'espace vécu de l’habitant dans son expérience temporelle. A la substance et à la forme matérielle de l’édifice répond celle des corps occupant l’espace. A la forme contenue de l’espace architectural conçu par l’architecte répond le sens de l'espace pour l’usager ; à un grand potentiel d’enchaînements syntagmatiques disponibles répondent des instanciations possibles. Ces enchaînements sont gouvernés par des règles lisibles dans des configurations symboliques rapportées à des cadres de référence existants ; l’articulation entre texte et contexte est médiatisée par des figures. De la conformation à la configuration sont en jeu des relations entre un texte et son lecteur, dans un contexte qui laisse place à l’interprétation. De multiples niveaux de sens s’articulent ainsi entre préfiguration, configuration et refiguration, dans un processus où le temps relie narration et action. Les travaux de Paul Ricoeur sur la métaphore nous aident ainsi à saisir les recherches d'Alain Rénier dans une théorie d'ensemble de l'acte configurant.
Les centres organisateurs de l’écoumène
Authors: Desmarais Gaëtan
Published: May 2022

Certaines morphologies géographiques fondent l’identité culturelle des peuples. Ce sont des lieux consacrés, interdits à l’occupation profane, investis de significations symboliques hautement prégnantes, et qui fonctionnent comme des centres organisateurs structurant l’écoumène environnant. L’article analyse les caractères les plus essentiels de ces centres organisateurs. Il décrit leurs différents voisinages topologiques et en dégage la dynamique interne. Il formule également une interprétation inédite quant au statut des valeurs investies et à leur processus d’actualisation spatiale. Des exemples pris dans des contextes culturels et historiques variés sont utilisés : la route du Sel au Tibet, les places de danse en Mélanésie, le village Bororo au Brésil, le royaume de Mide en Irlande, la plaine du Lendit et la tripartition de Lutèce en Gaule, la christianisation de l’espace au Haut Moyen-Âge.
Vers une sémiotique stratégique du projet urbain
Authors: Marcos Isabel
Published: May 2022

Le processus stratégique de décision en urbanisme, tel que je le présenterai tout au long de cet article, s’organise en quatre étapes: Spécification, Préconception, Conception et Gestion du Projet, ces étapes sont des instruments indispensables dans la conception et dans la re-signification du projet urbain. Je démontrerai l’importance de la Spécification en tant qu’étape essentielle, où l’on définit les questions liées aux valeurs socio-urbaines convoquées par un projet donné et, dans ce cas précis, à travers l’exemple de Paris Rive Gauche. Le processus stratégique de décision en urbanisme permettra, encore, de démontrer que l’urbanisme et l’architecture ne peuvent pas échapper à leur dimension communicationnelle. Pour illustrer mes propos, je tiendrai compte de trois interventions urbanistiques sur des fronts d’eau, qui me semblent paradigmatiques: celle de Bilbao (le projet du Musée Guggenheim de Franck Gehry), celle de Paris (les grands projets du président Mitterrand) et celle de Lisbonne (le projet de l’exposition internationale – Expo 98).Ces troisexemples nous permettront de distinguer et de hiérarchiser les grandes questions qui se posent lorsque l’on doit intervenir sur des fronts d’eau, notamment en ce qui concerne le contexte ibérique.
Les parcours, entre manifestations non–verbales et métalangage sémiotique
Authors: HAMMAD Manar
Published: May 2022

Ce texte reprend et transforme le contenu d’une conférence prononcée dans le cadre du 2ème séminaire de sémiotique architecturale organisé par Alain Renier les 16, 17 et 18 décembre 1980 à l’Unité Pédagogique d’Architecture N° 6. Il devait figurer dans le cadre d’un ouvrage collectif publié à l’issue de cette rencontre. Je ne l’avais pas transmis à l’époque. Remodelé, il figurera donc dans ce recueil d’hommage. Après tant d’années, la problématique sémiotique conserve sa pertinence. Elle s’inscrit en amont de celle du projet architectural.
Alter Ego : étude ethnographique de la réception d’un jeu artistique à réalité alternée
Authors: Lejeune Françoise
Published: May 2022

Dans cet article, nous analysons la réception du ludique dans l’art numérique à travers une étude de cas. Alter Ego est un jeu à réalité alternée qui s’est déroulé à Metz le 28 mars 2014. Cet ARG (Alternated Reality Game) a fait l’objet d’observations, d’entretiens, d’enregistrements filmés et d’enquêtes. L’objectif de l’étude est de vérifier que cet ARG est parvenu à ménager des moments contemplatifs afin que l’attention des joueurs puisse éventuellement être transformée en attention esthétique.
Older Workers – Younger Bosses: Challenges in an Age Diverse Workplace in South Brazil
Authors: Schmitz Eduardo Danilo , Viega de Souza Schmitz Natália , Doll Johannes
Published: May 2022

In a graying world, age diverse workplaces are becoming more common, even in Brazil. On the one hand, age diversity in a working group can contribute to a broader range of perspectives and ideas. On the other hand, different generations working together can prove to be challenging, especially when classic hierarchical patterns are reversed, as it is in the case of older workers and younger bosses working together. The present qualitative study in a Brazilian service company examines how this relationship is perceived by both sides, using interviews and focus groups. It is possible to illustrate the self-perception of the aging process on the worker’s side as well as tensions caused by ageism. The findings show that managers are aware of ageism in the workplace, which is, in many situations, also intersected with gender. In addition to these observed tensions and problems, the results also indicate that learning processes towards a new approach to age diverse workplaces can be initiated on both sides.
Assessment of Patients Satisfaction with Cataract Surgical Services in Katsina State, Nigeria
Authors:   Noor Dubai Foundation, Dubai Health Authority, UAE, MM Rabiu , MO Taryam ,   Noor Dubai Foundation, Dubai Health Authority, UAE, Bashir Elladan ,   Noor Dubai Foundation Africa, Katsina, Nigeria, N Muhammed ,   Usmanu Danfodio University, Sokoto, Nigeria, MA Zidan ,   Department of Medical Education and Research, Dubai Health Authority, UAE
Published: May 2022

Background: The 2030 United Nations Sustainable Development Goals has universal health coverage (UHC) as one of its major targets. The UHC includes improving access to health care through quality essential health services with adequate financial coverage to everyone. Patient’s satisfaction with services is considered a significant part of assessing health outcomes and quality of services. Thus, a qualitative patients satisfaction study was conducted for the free cataract surgical services in Katsina state of Nigeria. Methods: The short form of the Patient Satisfaction Questionnaire (PSQ-III) – Long form (RAND version) called PSQ–18 was administered to 200 randomly selected beneficiaries of the cataract surgical services conducted within the 3rd quarter of 2021 in the state. During the first follow up visit of the patients, the questionnaire was administered to all participants in the local language. Demographic information was also collected. Data was entered into SPSS and analyzed. Results: Participants reported a ‘General satisfaction’ score of 9.7 out of 10. The six other domains had high scores except the domain ‘Time spent with doctor’, which scored only 5.25 out of 10. Women seem to be more satisfied than men regarding “communication” and “Access/Availability/Convenience” domains. However, there was no correlation between the age and any of the satisfaction scores. Major concerns of participants were inadequate interaction with the doctors especially in the post–operative period. Conclusion: Even though the surgical services achieved high patients’ satisfaction scores there is need to improve the interaction period between the doctors and patients particularly in the post–operative care period.
Spontaneous Seed Formation During Electrodeposition Drives Epitaxial Growth of Metastable Bismuth Selenide Microcrystals
Authors: Luo Jiang , Ren Guodong , Campbell Brandon , Zhang Dongyan , Cao Tengfei , Mishra Rohan , Sadtler Bryce
Published: May 2022

Materials with metastable phases can exhibit vastly different properties from their thermodynamically favored counterparts. Methods to synthesize metastable phases without the need for high-temperature or high-pressure conditions would facilitate their widespread use. We report on the electrochemical growth of microcrystals of bismuth selenide, Bi2Se3, in the metastable orthorhombic phase at room temperature in aqueous solution. Rather than direct epitaxy with the growth substrate, the spontaneous formation of a seed layer containing nanocrystals of cubic BiSe enforces the metastable phase. We first used single-crystal silicon substrates with a range of resistivities and different orientations to identify the conditions needed to produce the metastable phase. When the applied potential during electrochemical growth is positive of the reduction potential of Bi3+, an initial, Bi-rich seed layer forms. Electron microscopy imaging and diffraction reveal that the seed layer consists of nanocrystals of cubic BiSe embedded within an amorphous matrix of Bi and Se. Using density-functional theory calculations, we show that epitaxial matching between cubic BiSe and orthorhombic Bi2Se3 can help stabilize the metastable orthorhombic phase over the thermodynamically stable rhombohedral phase. The spontaneous formation of the seed layer enables us to grow orthorhombic Bi2Se3 on a variety of substrates including single-crystal silicon with different orientations, polycrystalline fluorine-doped tin oxide, and polycrystalline gold. The ability to stabilize the metastable phase through room-temperature electrodeposition in aqueous solution without requiring a single-crystal substrate, broadens the range of applications for this semiconductor in optoelectronic and electrochemical devices.
Remote Supergroup for Chemistry Undergraduates: An Inclusive Scientific Community for Primarily Undergraduate Institutions
Authors: McMahon Caitlin , Choquette Kimberly , Stieber S. Chantal , Gray Erin
Published: May 2022

The Remote Supergroup for Chemistry Undergraduates (RSCU) is a community of students and faculty from primarily undergraduate institutions that aims to (1) engage students in discussions of chemical research, (2) inform students of further educational and career pathways, (3) increase awareness and discourse of equity issues in science, and (4) foster scientific community across institutions. RSCU engaged participants in impactful virtual activities during the summer of 2020 when the COVID-19 pandemic precluded in-person undergraduate research experiences, and the program continued in 2021 as in-person research resumed. Results from self-reported surveys show that RSCU successfully achieved its aims both years, and both students and faculty research mentors benefited from participation. The diverse activities and scientific network cultivated by RSCU complement undergraduate research experiences and could be adapted to other disciplines.