bluuebunny/crossref_metadata_2025 huggingface dataset:
Claroscuros en el cese y la transmisión del patrimonio empresarial: Más allá del solapamiento con TPO
Authors: Mas Ortiz Alfonso
Published: January 2023

Cuando finaliza el ejercicio de una actividad económica, los bienes afectos a la misma pueden permanecer en el patrimonio del sujeto pasivo o pueden abandonarlo, ya sea en su globalidad o por partes, ya en el mismo momento del cese o en un momento posterior. Nos enfrentamos a una amalgama de diferentes situaciones tributarias que presenta aristas que van más allá del posible solapamiento entre el IVA y el ITP (modalidad TPO) cuando se trata de la transmisión de bienes inmuebles, tanto porque un elemento tan subjetivo como la intención presenta gran protagonismo, como por la diferente casuística que nos podemos encontrar, bien desde la óptica del que cesa en la actividad o bien desde la óptica del que la adquiere.
Desde nuestra perspectiva, además de la necesaria coordinación entre ambos tributos, merece un análisis profundo tanto la subrogación en el procedimiento de regularización de los bienes de inversión transmitidos (o pendientes de serlo), como el eventual autoconsumo que se genere, llegando incluso a poder encontrarnos una doble imposición, como analizaremos en estas líneas.
Rentas en especie: visión general y caso particular de vehículos adquiridos por empresas para ser usados por sus socios
Authors: Arasteny Torregrosa Francisco , Mahiques Gómez Carlos
Published: January 2023

En una primera aproximación, el trabajo pretende proporcionar una visión general de las rentas en especie, desgranando aquellas que suponen una menor tributación para su perceptor de aquellas otras que presentan una ventaja por su valoración especial. Posteriormente, centramos nuestro análisis en el caso particular de las rentas en especie que se originan por el uso de vehículos de la empresa por parte de sus socios. Y finalmente, queremos dejar constancia, a través de un supuesto práctico, de la complejidad que puede presentar este tipo de rentas.
La supervivencia concursal en España. Lecciones tras una crisis
Authors: Rico Llopis Manuel , Puig Blanco Francisco
Published: January 2023

Este trabajo ha obtenido el 1.er Premio «Estudios Financieros» 2018 en la modalidad de Contabilidad y Administración de Empresas.
En los últimos 10 años hemos sido testigos de una grave crisis financiera y una intensa actividad concursal. Miles de empresas de todos los sectores y tamaños en situación de insolvencia visitaron los juzgados para declararse en concurso de acreedores e iniciar así un proceso de reflotamiento empresarial. Sin embargo, solo un número muy reducido de ellas consiguió sobrevivir. ¿Cuáles han sido las razones de esa tasa tan baja de eficacia concursal? La literatura sobre reflotamiento empresarial no ofrece ninguna respuesta concreta porque el fenómeno de las empresas insolventes apenas ha sido objeto de análisis previo. Por ello, el objetivo de este trabajo es arrojar luz sobre la supervivencia concursal en España a través del análisis conjunto de los tres determinantes claves del proceso: stakeholders, intensidad de la respuesta y gravedad de la situación. Para tal fin hemos analizado longitudinalmente el proceso seguido y su resultado (fracaso, supervivencia marginal y éxito) en una muestra de 599 empresas que estuvieron inmersas en un concurso de acreedores durante 2012-2015. Los resultados obtenidos permiten orientar a los legisladores, académicos y directivos para afrontar más eficazmente la supervivencia concursal en España en el futuro.
Prestaciones a fondos de pensiones ante el impuesto sobre el valor añadido
Authors: De Miguel Canuto Enrique
Published: January 2023

Indagación acerca de los criterios seguidos por el Tribunal de Justicia de la Unión Europea para efectuar distinciones en relación con la tributación de los fondos de pensiones en el IVA, incluyendo desvelar cuáles son las fuentes de inspiración de esta jurisprudencia.
Asimetrías en el mercado de renta variable: evidencia para el caso español
Authors: Matallín-Sáez Juan Carlos
Published: January 2023

El objetivo de este trabajo es analizar la variación del riesgo sistemático de las acciones al comparar momentos bajistas y alcistas. Se aplica el modelo de Matallín-Sáez, Moreno y Rodríguez (2015), que desagrega la variación del riesgo en cuatro componentes, de los que el más relevante es el vinculado a las covarianzas del activo. El mecanismo que causa la asimetría en el riesgo sistemático es debido, fundamentalmente, a que los activos con menores (mayores) covarianzas y, por tanto, menor (mayor) beta en momentos alcistas, muestran un mayor potencial para incrementar (disminuir) sus covarianzas en momentos bajistas y, por tanto, aumentar (disminuir) su beta. El análisis empírico se realiza sobre diferentes bases de datos de acciones del mercado bursátil español para el periodo del 31 de diciembre de 2000 al 29 de diciembre de 2017. Se evidencia cómo en los mercados bajistas los activos se mueven más conjuntamente, incrementando de forma notable la covarianza media. Los resultados muestran una evidencia significativa de asimetría en el riesgo sistemático de las acciones. En general, las acciones con menor (mayor) beta en momentos alcistas y aquellas con menor (mayor) tamaño tienden a incrementar (disminuir) la beta en momentos bajistas. Del análisis cruzado entre beta alcista y tamaño se desprende una mayor asociación entre la beta estimada en momentos alcistas y la variación de la beta. Estos resultados son de interés para inversores y gestores profesionales de carteras como fondos de inversión y planes de pensiones.
WILLOW TREE BIOMASS AND ITS ALLOMETRIC MODELS IN THE CONDITIONS OF THE ARKHANGELSK REGION
Authors: А.А. Парамонов, , В.А. Усольцев, , С.В. Третьяков, , С.В. Коптев, , А.А. Карабан, , И.В. Цветков, , А.В. Давыдов, , И.С. Цепордей,
Published: January 2023

Земли, вышедшие из сельскохозяйственного пользования в России после 1990-х годов, интенсивно заращиваются естественным путём такими породами, как ива, ольха и др., их вклад в углеродный бюджет лесного покрова неизвестен. Для оценки углероддепонирующей способности лесов активно разрабатываются аллометрические модели биомассы деревьев, особенно актуальные для смешанных лесов. В России единственные аллометрические модели для биомассы ивы козьей были построены по данным В. В. Смирнова (1971), полученным в подзонах средней тайги и хвойно-широколиственных лесов. Целью наших исследований было получение фактических данных о структуре надземной биомассы ивы, произрастающей в условиях северной тайги Архангельской области, и разработка аллометрических моделей для ее фракций. Предложены аллометрические модели для фракций надземной биомассы деревьев ивы, которые характеризуются высокими показателями адекватности исходным данным и могут быть полезны при оценке углероддепонирующей способности ивовых насаждений.

The lands that came out of agricultural use in Russia after the 1990s are intensively overgrown naturally with such species as willow, alder, etc., and their contribution to the carbon budget of the forest cover is unknown. To assess the carbon depositing capacity of forests, allometric models of tree biomass are being actively developed, especially relevant for mixed forests. In Russia, the only allometric models for goat willow biomass were constructed according to V. V. Smirnov (1971) data obtained in the subzones of the middle taiga and coniferous-deciduous forests. The aim of our research was to obtain experimental data on the structure of the aboveground biomass of willow growing in the conditions of the northern taiga of the Arkhangelsk region, and to develop allometric models for its fractions. Allometric models are proposed for fractions of the aboveground biomass of willow trees, which are characterized by high indicators of adequacy to the initial data and can be useful in assessing the carbon depositing capacity of willow plantations.
Global Neurosurgery – The Problem and Solution - The Asian Perspective
Authors: Kato Yoko , Kutty Raja K
Published: January 2023

The world of Neurosurgery has witnessed a quantum jump in the last few decades. Although this progress has reaped benefits forpatients worldwide, it is also worth noting that some regions of the world have indeed been left behind. This fact is mirrored by thedata published by the Lancet Commission and the World Bank1. The gap between resources and needs is evident in this report, w hichsays that approximately 5 million essential neurosurgical cases per year are left unaddressed in low- and middle-income countries. Thepreventable deaths due to surgical deficit are as high as 47 million annually (1) Given this uneven balance of facilities in the healthsector, the WHO has agreed to resolve the issues through the participation of worldwide governing bodies of neurosurgery faculties inthe individual country. The former president of the world bank was quoted that "surgery is an indivisible, indispensable part of healthcare and progress towards universal health coverage (2)
Global Neurosurgery Activities in the Latin American Region
Authors: Soriano Jose A , Borba Luis A , Griswold Dylan , Fernandez Laura , Rubiano Escobar Andres Mariano
Published: January 2023

Latin America comprises 33 countries and 15 dependencies of other countries, having a population of over 630 million inhabitants(Tables 1 and 2). As one of the most urbanized regions worldwide and with many diverse cities, there is a large variability i n lifeexpectancy and mortality profiles. A recent study on the life expectancy and mortality in 363 Latin American towns published in Naturefound that Life expectancy at birth ranges from 74–83 years and 63–77 years in women and men. Regarding mortality profiles, theyfound proportionate mortality by violent injury from near 0%, like Italy, to almost 20%, identical to Iraq (1)
International Neurosurgery Activity after 2020- Silver Linings from the Covid-19 Pandemic & Lessons from the European Association of Neurosurgical Societies (EANS)
Authors: Demetriades Andreas K , Lafuente Jesus , Schaller Karl
Published: January 2023

“Every cloud has a silver lining,” and indeed, every crisis provides opportunities for learning lessons and changing tactics. Nobody couldhave foreseen what happened because of the Covid-19 disease, from the unfolding outbreak stages to the epidemic, and now a globalpandemic; second and possibly third waves into 2021, and 2 million deaths and 98 million confirmed infections globally as of 25thJanuary 2021. The European Association of Neurosurgical Societies (EANS) canceled all major on-site activities in 2020; This included allthree cycles of our flagship event, the residential Training Courses for Residents in Neurosurgery, as well as various hands-on courses(table 1). However, amidst the chaos, suffering, and lockdown, and the uncertainties of traveling, hotel availabilities, and quarantines,the opportunity arose to convert some events to an online version. Several organizations and societies acted along the same lines, andthere has been an explosion of webinars and videoconferencing on a variety of platforms (1).
A Seat at the Table: Representation of Global Neurosurgery in the G4 Alliance
Authors: Kanmounye Ulrick Sidney , Shenaman Natalie , Ratel Marj , Park Kee B. , Woodrow Sarah , Comrade Lawal-Aiyedun  , Tharin Suzanne , Khan Tariq , Haq Makinah , Taylor Elliott , Harkness William , Shlobin Nathan A , Moser Richard , Korn Josh , Dempsey Robert J , Rosseau Gail
Published: January 2023

The Global Alliance for Surgical, Obstetric, Trauma and Anaesthesia Care (G4 Alliance, http://www.theg4alliance.org/) is thepreeminent global surgery advocacy organization (1) dedicated to eliminating disparities in surgical care around the world. A coalitionof over 60 non-profit organizations, professional societies, academic centers, and other groups, the G4 Alliance represents civil societyinterests in global surgery from the grassroots to the international level. The organization convenes its membership to address commoninterests and concerns, facilitates knowledge and resource sharing, builds consensus and alignment, and conducts outreach withmultilateral organizations, donors, and other global health programs and advocacy initiatives. In a sector characterized by diverseactors and fragmentation of care delivery, scholarship, and funding (2,3), the G4 Alliance provides communication and coordinationaround a common surgical and health system strengthening agenda. The purpose of this paper is to highlight the multiple organizationsthat specifically contribute to neurosurgical advocacy within the G4 Alliance.
The Role of WHO in Global Neurosurgery
Authors: Johnson Walter D
Published: January 2023

It is indeed an honor to participate in this founding edition of the Journal of Global Neurosurgery. The inauguration of this journal iswelcome and timely, as it advances this discipline’s academic interests and provides a vehicle for publishing more global authors. TheWorld Health Organization (WHO) has long been involved with neurosurgical issues, primarily preventing and treating traumatic brainand spine injuries, epilepsy, and stroke.WHO is the health technical branch of the United Nations (UN) whose primary functions include (1):1. Provide leadership and engaging partnerships.2. Shape the research agenda.3. Develop norms and standards.4. Articulate ethical, evidence-based policy options.5. Provide technical support.6. Monitor and assess health situations and trends.
Global Neurosurgery: A call to Action
Authors: Rolle Myron , Ammar Adam , Park Kee B.
Published: January 2023

When it comes to surgical subspecialties such as neurological surgery, access to care goes from being a disparity to a complete absencein many cases as access to neurosurgical care is no longer a right but a luxury. To address this need multiple organizations have workedto improve access to neurosurgery, and as global neurosurgical efforts expand a concerted effort is necessary to ensure safe,sustainable and equitable care is provided and efforts by the multiple stakeholders are not duplicated. To that end, the GlobalNeurosurgery Committee (GNC) of the World Federation of Neurosurgical Societies (WFNS) created an action plan for directedcollaboration. We introduce the GNC Action Plan here and describe its guiding principles, divided into five objectives that encompassthe necessary steps to achieve universal access to neurosurgical care: 1) amplifying access to neurosurgical care, 2) aligning globalneurosurgery activities, 3) advancing global neurosurgery research efforts, 4) assimilating neurosurgical capacity building into s urgicalsystems, and 5) advocating for neurosurgical care within Universal Health Coverage.
The Inaugural Issue of the Journal of Global Neurosurgery
Authors: E Farmer Paul
Published: January 2023

Over the last decade, the field of Global Surgery, which some of us had termed the “neglected stepchild of Global Public Health,” hasexpanded to bridge the gap in surgical care. Evidence of a burgeoning field of research, practice, and cooperation abounds: the 16countries of the Southern Africa Development Community, for example, are working together to strengthen surgical care in the region.During the most recent meeting of the World Health Organization’s Western Pacific Regional Committee, the 37 member statesunanimously agreed to a regional action framework for safe and affordable surgery. A global coalition is forming to meet the need for143 million surgical procedures in low- and middle-income countries (LMICs) by the end of the decade.
Neurosurgery in the Dutch Antilles: A Minireview of Recent Developments
Authors: Dos Santos Rubio Elian , ISJ Merkies
Published: January 2023

Curaçao is an island in the Southern Caribbean Sea, which formed part of the Dutch Antilles together with Aruba, Bonaire, part of SaintMartin, Saba, and Statia. Aruba was the first country of the Dutch Antilles to dissolute in 1986 (1). On October 10th of 2010, Curaçaoand Saint Martin also became a constituent country within the Dutch kingdom. Bonaire, Saba, and Statia became “specialmunicipalities,” also known as administrative divisions, within the Dutch state (2).Curaçao is the biggest of the six islands, with an area of 444 km2/ 171.4 sq.mi, situated 65 km (40mi) north of the Venezuelan coast (3).Curaçao is of multi-cultural composition (mainly Afro-Caribbean) and has three official languages: Papiamentu, Dutch, and English.Spanish is widely spoken on the island as well (3). It has a little less the 160,000 inhabitants (4)
Inositol for the Prevention of Neural Tube Defects: A Potential Opportunity for Advocacy in Global Pediatric Neurosurgery
Authors: Shlobin Nathan A , Winterhalter Emily , DeCuypere Michael , Lam Sandi
Published: January 2023

Objetivo: Aproximadamente el 70-80% de los defectos del tubo neural (DTN) responden al folato. El mioinositol se ha identificado cada vez más como una posible solución para tratar los defectos del tubo neural que no responden al folato. Brindamos una breve reseña de la evidencia existente sobre el papel del mioinositol en la prevención de los NTD y describimos su papel en los esfuerzos de promoción centrados en la prevención de los NTD.

 

Métodos: Se realizó una revisión narrativa.

 

Resultados:Los datos existentes sobre la eficacia de la suplementación con inositol están limitados por los tamaños de muestra bajos y los diseños de estudio principalmente observacionales. Aunque los esfuerzos de promoción con respecto a las NTD se han centrado en la fortificación y la suplementación con folato, vale la pena examinar los datos sobre la ingesta de inositol. Después de revisar los datos, planteamos que sería necesario cumplir una serie de criterios incluso antes de considerar la promoción y la política. Primero, el peso de la evidencia debe favorecer el aumento de la ingesta de inositol. En segundo lugar, debe demostrarse la rentabilidad de la política de inositol. Tercero, la política debe ser políticamente viable. En cuarto lugar, se debe generar prioridad política para la política. En quinto lugar, se debe generar una sinergia entre los esfuerzos de política de folato existentes y los esfuerzos de política de inositol. Después de examinar esa serie de criterios,

 

Conclusión:  el inositol puede representar una vía para reducir la prevalencia de nacimientos de defectos del tubo neural que no responden al folato. Dadas sus funciones clínicas en el tratamiento de la espina bífida y los defectos del tubo neural, los neurocirujanos también son fundamentales para los esfuerzos de promoción en la prevención.
Role of the Pediatric Neurosurgeon in the Management of Hydrocephalus Internationally
Authors: Hernandez Nicole , Wang Shelly , Ragheb John
Published: January 2023

The recent emphasis on surgery as an essential yet neglected component of global health care has drawn attention to the lack of pediatric neurosurgery in low- and middle-income countries (LMICs). Most LMICs have very few neurosurgeons able or willing to care for children, leaving few access to care for readily treatable conditions, like pediatric hydrocephalus and spina bifida. Herein, we review the role of pediatric neurosurgeons to improve hydrocephalus management and medical education in LMICs. A literature search on global pediatric neurosurgery was performed using the Pubmed database from the year 2000 to October 5th, 2021. The majority of current pediatric neurosurgical efforts focus on the management of hydrocephalus. Endoscopic third ventriculostomy (ETV) with or without choroid plexus cauterization (CPC) has emerged as an effective alternative to ventriculoperitoneal (VP) shunting for CSF diversion in LMICs. Neurosurgical programs in LMICs are most successful when twinning is used to pair the program with an established center in a high-income country (HIC). Multiple international pediatric neurosurgical efforts aim to provide medical expertise, infrastructure, and surgical education to LMICs. The next step in developing sustainable surgery programs in LMICs includes establishing local training programs. Existing global pediatric neurosurgery programs are most successful when partnered to an experienced center in a HIC. A lack of funding, resources, and training programs all pose barriers to increasing the pediatric neurosurgical capacity in LMICs. Future global neurosurgery efforts may look to other neurosurgical conditions with high burdens of disease in LMICs, like epilepsy.
tribute to Mr. William Harkness
Authors: Caceres Adrian
Published: January 2023

William was a gifted surgeon, a caring clinician, a renaissance man but especially a true friend to many of us who had the privilege of experiencing his knowledge, wit, humor, and company. It is only natural that this special edition of the Journal of Global Neurosurgery is dedicated to his memory and legacy in the hope of expanding pediatric neurosurgery to those who need it the most.
Burden of Neural Tube Defects in Ethiopia and Current Policy-Level Initiatives
Authors: Abdi Hodan , Ham Edward
Published: January 2023

.
Educating the Next Generation of Global Neurosurgeons: Education for Medical Students Interested in Global Pediatric Neurosurgery
Authors: Shlobin Nathan A , Sharma Shelly , DeCuypere Michael G , Lam Sandi
Published: January 2023

Objective: Education is a critical component of global pediatric neurosurgery with increasing attention being placed on the role of medical students in global neurosurgery. We provide a background of education for medical students interested in global pediatric neurosurgery, present existing pediatric neurosurgery resources with a focus on virtual modalities, and describe the need to create accessible resources for medical students.

 

Methods: A narrative and anecdotal review was performed.

 

Results: Education of medical students regarding pediatric neurosurgery is particularly important due to multidisciplinary collaboration and advocacy. Benefits of virtual education include accessibility across the world, convenience, easily updatable nature, incorporation of multimedia, minimal cost, and personalization. Existing online resources include courses focused on medical webinars, general courses, on-demand content, journals, online simulation, and social media. Few resources focused exclusively on medical students exist in pediatric neurosurgery, and none address the intersection of pediatric neurosurgery and global neurosurgery. Additional educational resources that incorporate neurosurgical knowledge with special applicability to the medical student population will capture the interest of medical students, while those incorporating global health elements will develop a commitment to global neurosurgery.

 

Conclusion: Education of medical students is important for the sustainability of global pediatric neurosurgery. The development of educational resources for medical students interested in global pediatric neurosurgery should be encouraged.
Barriers to Spina Bifida Care in Benin: A Single-Center Hospital-Based Cross-Sectional Study
Authors: Bankole Nourou Dine A , Alihonou Thierry , Agbo-Panzo Martial , Hode Luphin , Fopa Stephane , Kakpo Marcel , Shlobin Nathan A , Kanmounye Ulrick Sidney , Rosseau Gail
Published: January 2023

Introduction

Spina bifida (SB) is one of the common birth defects of the spinal cord and leads to permanent disability for newborns and young children. The management of this condition has faced barriers in the Republic of Benin. We aimed to assess the current prevalence of SB, management, in Benin, as well as the availability of pediatric neurosurgery in Benin.

 

Methods

SB patients admitted at the authors’ institution between January 2018 and August 2021 were included. Demographics, access to care, and therapeutic data were extracted from patient records. 

 

Results

Forty patients aged 99 days (95% CI:5.9-192.1) were included. Most were male (24, 60%), 23 (57.5%) experienced a delay in diagnosis after birth ranged from 5 days - 7months and 28 (70%) could not afford neuroimaging. Most lesions were lumbosacral (n=23, 57.5%). Five patients had comorbidities, the most prevalent of which was club foot (4, 10%). Twenty-two patients (55%) had surgery repair, and the admission-to-surgery delay ranged from 2 days - 2 years. Sixteen patients (40%) required a ventriculoperitoneal shunt, and they were more likely to experience delays (OR=11.67, 95% CI:2.14-63.64, p=0.02). Three patients died (7.5%), and one developed meningitis (2.5%).

 

Conclusion

SB care in Benin remains suboptimal due to the lack of access to care, and cultural barriers like the belief in a curse of the gods, or infidelity of the woman.

The delay between care and the diagnosis is long because of the unavailability of time and cost of neuro-imaging, cost of the device, and consumables for surgery.
Outcomes at Discharge of Pediatric Traumatic Brain Injury (pTBI) in Western Uganda: a Prospective Cohort Study
Authors: Kitya David , Najjuma Josephine Nambi Najjuma , Punchak Maria , Nakaziba Zaina , Haglund Michael M. , Fuller Anthony T.
Published: January 2023

Background: The objective of this study was to describe pediatric TBI patients presenting to one regional referral hospital in Uganda and identify factors that contribute to unfavorable outcomes.

Methods: This study was a prospective, observational cohort study conducted at Mbarara Regional Referral Hospital (MRRH). Favorable outcomes were defined as any patient who was either discharged from the hospital or had a Glasgow Outcome Score (GOS) greater or equal to four. Unfavorable outcomes were defined as any patient who died or had a GOS of three or less. Logistic regression was used to determine the factors significantly associated with unfavorable outcomes.

Results: A total of 560 pediatric TBI patients were included in this study with males making up 65.5% (n=367) of all patients. The main etiology was Road Traffic Accidents (RTA) (n=372, 66.4%) with the majority being injured as pedestrians (n=271, 48.4%). Unfavorable outcomes were  associated with bilaterally abnormal pupils (OR 22.39, 2.98-168.11 CI, p-value 0.003), incontinence (OR 19.01, 5.37-67.33 CI, p-value <0.001), need for ICU care (OR 12.17, 5.47-27.08 CI, p-value <0.001), and a severe Glascow Coma Scale (GCS) on admission (OR 11.25, 4.01-31.58 CI, p-value <0.001).

Conclusion: Demographic characteristics reflected trends seen around the world and highlighted that RTA, specifically involving pediatric patients as pedestrians, is a major driver of pTBI cases. TBI severity on presentation correlated with unfavorable outcomes reinforcing the need for rapid triage protocols and access to the necessary human and physical resources to appropriately manage pTBI.
DIFFICULTIES OF SMALL AND MEDIUM-SIZED VIETNAMESE MANUFACTURING ENTERPRISES ON THE ISSUE OF ACCESS TO FINANCE IN THE CONTEXT OF THE COVID-19 EPIDEMIC
Authors: Dr. Dao Truong Thanh
Published: January 2023

The Covid-19 impacts businesses in Vietnam in many ways. Most enterprises said that the Covid-19 epidemic had affected customer access, directly affecting the cash flow and the enterprises' labor and labor issues. As one of the components constituting the whole of the economy, enterprises, especially small and medium enterprises, with the number of establishments always have fluctuations, accounting for a large number and majority of the enterprise development structure in Vietnam. It requires enterprises to identify difficulties before the impact of the Covid-19 epidemic so that they can adjust their direction and develop to limit the effects of the Covid-19 epidemic. The article identifies the difficulties of Vietnam's small and medium manufacturing enterprises based on which solutions are provided to the problem of access to finance for small and medium manufacturing enterprises in the context of the Covid–19 epidemic.

Keywords: Enterprises, Small and Medium-Sized Manufacturing Enterprises, Finance, Covid -19 Epidemic.
THE IMPACT OF DIGITAL ECONOMY ON ECONOMIC GROWTH IN SOUTHEAST ASIA
Authors: Rini Dwi Astuti  , Purwiyanta  , Didit Welly Udjianto
Published: January 2023

The development of the digital economy today has proliferated along with the development of information technology. Economic digitization can affect international trade and financial inclusion, which in turn affects economic growth. How the digital economy can affect economic growth is the focus of this research. The analytical tool used is panel data analysis of 10 countries in the Southeast Asia region in 2017-2021. The results show that economic digitization is more likely to affect financial inclusion than international trade in encouraging economic growth in the Southeast Asian region.

Keywords: Digital Economy, International Trade, Financial Inclusion, Economic Growth.
Adoption of Human Resource Information Systems by Faculty Members: Qualitative Evidence from Universities in Pakistan
Authors: Yawar Ali Tatheer , Mahmood Ayesha
Published: January 2023

In the digital age of today, a large number of higher education institutions have adopted Human Resource Information Systems (HRIS) to improve the overall efficiency of operations. With the exponential growth in education sector of Pakistan and the onset of the COVID-19 pandemic, the role of HRIS has considerably expanded for all stakeholders, particularly faculty members of universities. This study aims to explore the factors that motivate universities to implement HRIS, the role of HRIS in enhancing the productivity of faculty members, and the constraints associated with the use of HRIS. This qualitative study follows the descriptive phenomenology approach to explore the significance of HRIS for faculty members. Non-probability purposeful sampling was used to select 14 faculty members who were interviewed at seven Pakistani universities. The study establishes that HRIS is considered a valuable technology for streamlining HR functions of universities in general and faculty members in particular.
MODIFIKÁCIA TVORBY ROZPOČTOVÝCH UKAZATEĽOV
Authors: Majer Radovan , Ellingerová Helena , Ďubek Marek , Erdélyi Ján
Published: January 2023

V súčasnosti z radov investorov, projektantov a tiež obstarávateľov, stále častejšie rezonuje požiadavka na zjednodušenie prácnych kalkulačných metód, používaných pri oceňovaní stavebnej produkcie vo fáze prípravy stavieb, aj pri overovaní cenových ponúk vo verejnom aj súkromnom sektore. Táto skutočnosť vyvoláva potrebu vypracovania inovatívnej oceňovacej základne, využiteľnej pre proces stavebnotechnickej prípravy stavieb. Orientačné metódy oceňovania využívajú okrem investorov a obstarávateľov aj verejná správa, rozpočtári, spracovávatelia predpokladaných hodnôt zákaziek, znalci a tiež bankové inštitúcie. Cieľom článku je vypracovanie návrhu metodiky inovácie tvorby rozpočtových ukazovateľov pre proces stavebnotechnickej prípravy investora, v rámci rozpočtovej časti k stavebnému zámeru a následne verifikácia navrhnutej metodiky tvorby inovatívnych rozpočtových ukazovateľov pre vybraný typ stavieb Budovy – Bytové domy.
VYUŽITIE BIM A CDE NA ZEFEKTÍVNENIE PROCESOV MANAŽMENTU KVALITY NA STAVBE
Authors: Mayer Pavol , Funtík Tomáš
Published: January 2023

Nevyhnutným predpokladom na kvalitné vyhotovenie stavebných konštrukcií aktíva je komplexný manažment kvality založený na efektívnom plánovaní, vyhotovovaní a archivácii jednotlivých kontrol stavebných prác, surovín, výrobkov a zrealizovaných konštrukcií. Takýto manažment je možné dosiahnuť digitalizáciou kontrolných a skúšobných plánov (KSP), ktoré sú založené na princípoch a možnostiach, ktoré ponúka Building Information Modeling (BIM) a Common Data Environment (CDE). Príspevok na konkrétnych príkladoch popisuje možnosti, postupy a výsledky vytvárania KSP v CDE systémoch založených na BIM.
MEP COORDINATION AND CLASH MANAGEMENT IN BIM AND COMMON DATA ENVIRONMENT
Authors: Mayer Pavol , Funtík Tomáš , Honti Richard
Published: January 2023

The coordination of Mechanical, Electrical and Plumbing (MEP) disciplines is one of the most important tasks of architects and engineers in any project. However, coordination using 2D drawing documentation is insufficient, as only clashes that are on main routes or easily visible on floorplans are removed in this way. Because of this, it is necessary to remove a lot of clashes later – on construction sites, which causes delays and increases the cost of construction. By using Building Information Modeling and Common Data Environment tools, the clash management process and overall MEP coordination is much more efficient, resulting in higher quality projects. The article describes the basic principles of Building Information Modeling of MEP and its coordination, as well as collision management based on BIM Collaboration Format (BCF) and CDE principles.
STRATEGI PENGEMBANGAN DESA PINGE SEBAGAI DESA WISATA DI KECAMATAN MARGA KABUPATEN TABANAN BALI
Authors: Agnes Rai Madalena  , L.K Herindyah Kartika Yuni  , Ni Wayan Mekarini
Published: January 2023

This research was conducted in Pinge Tourism Village which is one of the Tourism Villages in Tabanan Regency, determined based on the decision of the Tabanan Regent No. 337 of 2004 dated July 18, 2004. This research was done in aim to know the internal and external potential in Pinge Village as a tourism village (2) to find out the development strategy of Pinge Village as a tourism village. The reaserch method used descriptive qualitative methods. that are: (1) determination location of the research; (2) information selection techniques; methods of data collection (observation, interviews, document studies) and SWOT analysis (strengths, weaknesses, opportunities, threats), namely: using the IFAS, EFAS and SWOT matrices. The presentation technique of the results of the analysis is in the form of description by giving in detail. The internal potential contained in the results of this research consisted of: natural potential in the form of a beautiful natural atmosphere after subak irrigation, spatial planning, arts, crafts, cultural activities, religious rituals, and archaeological sites. The external potential of the results of this study consisted of adequate accessibility, support & partnerships, facilities, and the existence of POKDARWIS as a community organization in village development. With the constraints and threats encountered in the form of human resource skills that are less competent and have not participated as a whole, the lack of public facilities and support and promotional activities undertaken. This can provide a formulation of development strategies to optimize the strengths and opportunities available to overcome weaknesses and threats in development.
ANALISIS BAURAN PEMASARAN DALAM MENINGKATKAN TINGKAT HUNIAN KAMAR PADA FOUR POINTS BY SHERATON BALI, KUTA
Authors: Pertiwi Ni Luh Ayu Sara , I Wayan Kartimin  , I Ketut Sutapa
Published: January 2023

This research is to analyze strategies that must be carried out by Four Points by Sheraton Bali, Kuta to increase sales volume. The analysis technique used in this study is a SWOT analysis technique consisting of IFAS, EFAS, IFE, EFE, and IE. The procedure for collecting data uses the method of observation, interviews, and surveys. The sample used in this study is purposive sampling technique where the respondents consisted of 10 people, the Director of Sales and Marketing ( respondents 1), Director of Operation (respondents 2), Account Sales Manager (respondents 3), Executive Sales (respondents 4), Sales Admin (respondents 5), Digital Marketing Manager (respondents 6), Marketing Comuncation Manager (respondent 7), Graphic Designer (respondent 8), Reservation (respondents 9 and 10). The results of this research are Four Points by Sheraton Bali, Kuta in column I, where the right strategy is market penetration strategy, market development strategy, product development strategy. The implication of this research is that it can be used as a reference in maintaining the sustainability of Four Points by Sheraton Bali, Kuta.
RAZUMEVANJE TIMSKEGA DELA MLADIH MENEDŽERJEV ČLOVEŠKIH VIROV
Authors: Cimprič Peter , Pavlin Samo
Published: January 2023

V članku z lastno analizo opazujemo spre-membe na treh različnih kariernih stopnjah menedžer-jev človeških virov: v procesu izobraževanja, prehodu na trg dela ter pri profesionalnem delu. Rezultati poka-žejo na sorodnosti in razlike timskega dela med posa-meznimi kariernimi stopnjami ter na prepletenost opa-zovane generične kompetence z drugimi. Pojasnimo, da menedžer človeških virov s svojim delom pomembno vpliva na to, kaj se s timskim delom dogaja v organiza-ciji, hkrati pa razvoj timskega dela predstavlja pomem-ben izziv tudi za same izvajalce tega poklica. Poleg tega v članku prikažemo inovativen metodološki pristop pri analizi poklicev, izobraževalnih programov in na šir-šem področju razvoja človeških virov.Ključni pojmi: timsko delo, kompetence, izobraževanje, zaposlovanje, menedžment človeških virov, menedžer človeških virov
IZZIVI UPORABE NEVERJETNOSTIH SPLETNIH PANELOV V DRUŽBOSLOVNEM RAZISKOVANJU
Authors: Vehovar Vasja , Čehovin Gregor
Published: January 2023

V sodobnem družboslovnem raziskovanju se anketiranje izvaja predvsem prek spleta. Pri tem se zara-di visokih stroškov rekrutiranja enot v vzorec vse pogoste-je uporabljajo spletni paneli. Gre za velike baze potenci-alnih anketirancev, ki so podali soglasje, da za določeno nagrado sodelujejo v različnih spletnih anketah. Večina tržnih ter določeni delež raziskav javnega sektorja sta že prešla na neverjetnostne spletne panele, ki so bistve-no cenejši od anket na osnovi verjetnostnih vzorcev. Te pa na drugi strani zagotavljajo večjo točnost anketnih ocen. Članek pregleda evalvacije neverjetnostnih splet-nih panelov, ilustrira tipične težave, ki pri tem nastajajo, ter predstavi smernice za presojo o njihovi uporabi.Ključni pojmi: spletne ankete, spletni paneli, verjetno-stno vzorčenje, neverjetnostno vzorčenje, točnost, pri-stranskost
RACIONALNOST MODERNE POLITIKE: K RAZUMEVANJU JEDRA POLITIČNOSTI
Authors: Spruk Jure
Published: January 2023

Članek obravnava vprašanje racionalnosti moderne politike. Avtor oponira predstavi o politiki, ki jo bolj kot razum determinirajo strasti. Glavni namen je prikazati razumsko razsežnost političnega, s kate-ro je na pot pospremljena moderna politična znanost. Ker političnost predpostavlja oblastne odnose med vladajočimi in vladanimi, je potrebno razumsko plat politike prikazati z obeh zornih kotov. Medtem ko je Machiavelli v 16. stoletju razumsko plat politike skušal prikazati knezu, se je Hobbes v 17. stoletju v iskanju zrna razuma obrnil k sleherniku. Oba pionirja moder-ne politične znanosti potrdita, da se v jedru političnosti nahaja razum, ki mora za namene političnega delova-nja obvladati strasti.Ključni pojmi: politika, politična znanost, razum, Niccolò Machiavelli, Thomas Hobbes
Phytoplankton reaction to an intense storm in the north-western Mediterranean Sea
Authors: Barrillon Stéphanie , Fuchs Robin , Petrenko Anne A. , Comby Caroline , Bosse Anthony , Yohia Christophe , Fuda Jean-Luc , Bhairy Nagib , Cyr Frédéric , Doglioli Andrea M. , Grégori Gérald , Tzortzis Roxane , d'Ovidio Francesco , Thyssen Melilotus
Published: January 2023

Abstract. The study of extreme weather events and their impact on ocean physics and biogeochemistry is challenging due to the difficulty involved with collecting in situ
data. However, recent research has pointed out the major influence of such physical forcing events on microbiological organisms. Moreover, the occurrence of such intense
events may increase in the future in the context of global change. In May 2019, an intense storm occurred in the Ligurian Sea (north-western
Mediterranean Sea) and was captured during the FUMSECK (Facilities for Updating the Mediterranean Submesoscale – Ecosystem Coupling Knowledge) cruise. In situ multi-platform (vessel-mounted acoustic Doppler current profiler, thermosalinometer,
fluorometer, flow cytometer, a moving vessel profiler equipped with a multi-sensor towed vehicle, and a glider) measurements along with satellite data and a
3D atmospheric model were used to characterise the fine-scale dynamics occurring in the impacted oceanic zone. The most affected area was marked
by a lower water temperature (1 ∘C colder), a factor of 2 increase in surface chlorophyll a, and a factor of 7 increase in the nitrate
concentration, exhibiting strong gradients with respect to the surrounding waters. Our results show that this storm led to a deepening of the mixed-layer depth from 15 to 50 m and a dilution of the deep chlorophyll maximum. As a result, the surface biomass of most phytoplankton groups
identified by automated flow cytometry increased by up to a factor of 2. Conversely, the carbon / chlorophyll ratio of most phytoplankton groups
decreased by a factor of 2, evidencing significant changes in the phytoplankton cell composition. These results suggest that the role of storms
on the biogeochemistry and ecology of the Mediterranean Sea may be underestimated and highlight the need for high-resolution
measurements during these events coupling physics and biology.
The Intelligent Prospector v1.0: geoscientific model development and prediction by sequential data acquisition planning with application to mineral exploration
Authors: Mern John , Caers Jef
Published: January 2023

Abstract. Geoscientific models are based on geoscientific data; hence,
building better models, in the sense of attaining better predictions, often
means acquiring additional data. In decision theory, questions of what
additional data are expected to best improve predictions and decisions is within
the realm of value of information and Bayesian optimal survey design.
However, these approaches often evaluate the optimality of one additional
data acquisition campaign at a time. In many real settings, certainly in
those related to the exploration of Earth resources, a large
sequence of data acquisition campaigns possibly needs to be planned. Geoscientific
data acquisition can be expensive and time-consuming, requiring effective
measurement campaign planning to optimally allocate resources. Each
measurement in a data acquisition sequence has the potential to inform where
best to take the following measurements; however, directly optimizing a
closed-loop measurement sequence requires solving an intractable
combinatoric search problem. In this work, we formulate the sequential
geoscientific data acquisition problem as a partially observable Markov
decision process (POMDP). We then present methodologies to solve the
sequential problem using Monte Carlo planning methods. We demonstrate the
effectiveness of the proposed approach on a simple 2D synthetic exploration
problem. Tests show that the proposed sequential approach is significantly
more effective at reducing uncertainty than conventional methods. Although
our approach is discussed in the context of mineral resource exploration, it
likely has bearing on other types of geoscientific model questions.
The sea level simulator v1.0: a model for integration of mean sea level change and sea level extremes into a joint probabilistic framework
Authors: Hieronymus Magnus
Published: January 2023

Abstract. A statistical model called the sea level simulator v1.0 is introduced. The model integrates mean sea level change and sea level extremes into a joint probabilistic framework that is useful for coastal spatial planning. Given a user defined planning period, the model can estimate the flood risk as a function of height above the current mean sea level. These flood risk estimates are derived through Monte Carlo simulations of a very large amount of planning periods. The derived flood risk is contingent on user assigned probabilities for future greenhouse gas emission pathways, and the model is thus also useful for quantifying the dependence of flood risk on future emission pathways. The code, written in MatLab, is parallelized and lightweight enough that it can be run on an ordinary PC. The code is easily adaptable to include new locations, new mean sea level projections and similar model developments. The flood risk estimates derived from the simulator are well suited to tackle adaptation and decision problems. Applications for construction of coastal protections and land development in coastal areas have been demonstrated in the past. The paper gives an in-depth technical description of the model. Example simulations from a Swedish nuclear site are also given and the capabilities of the simulator are discussed. The main aim of the paper is to work as a technical reference for the first public release of the sea level simulator.
Dimethyl sulfide cycling in the sea surface microlayer in the southwestern Pacific – Part 1: Enrichment potential determined using a novel sampler
Authors: Saint-Macary Alexia D. , Marriner Andrew , Barthelmeß Theresa , Deppeler Stacy , Safi Karl , Costa Santana Rafael , Harvey Mike , Law Cliff S.
Published: January 2023

Abstract. Elevated dimethyl sulfide (DMS) concentrations in the sea
surface microlayer (SML) have been previously related to DMS air–sea flux
anomalies in the southwestern Pacific. To further address this, DMS, its
precursor dimethylsulfoniopropionate (DMSP), and ancillary variables were
sampled in the SML and also subsurface water at 0.5 m depth (SSW) in
different water masses east of New Zealand. Despite high phytoplankton
biomass at some stations, the SML chlorophyll a enrichment factor (EF) was low
(< 1.06), and DMSP was enriched at one
station with DMSP EF ranging from 0.81 to 1.25. DMS in the SML was
determined using a novel gas-permeable tube technique which measured
consistently higher concentrations than with the traditional glass plate
technique; however, significant DMS enrichment was present at only one station,
with the EF ranging from 0.40 to 1.22. SML DMSP and DMS were influenced by
phytoplankton community composition, with correlations with dinoflagellate
and Gymnodinium biomass, respectively. DMSP and DMS concentrations were also correlated
between the SML and SSW, with the difference in ratio attributable to
greater DMS loss to the atmosphere from the SML. In the absence of significant enrichment, DMS in the SML did not
influence DMS emissions, with the calculated air–sea
DMS flux of 2.28 to 11.0 µmol m−2 d−1 consistent with
climatological estimates for the region. These results confirm previous
regional observations that DMS is associated with dinoflagellate abundance
but indicate that additional factors are required to support significant enrichment
in the SML.
Empirical analysis of the impact of Performance Appraisal System on employee's productivity: A study of Pakistan Telecommunication Limited (PTCL): Non-managerial employees' perspective
Authors: Shah Nishat Fatima , Pathan Saima Kamran , Shah Sobia Shafaq
Published: January 2023

Organizations are acknowledging the importance of employee performance appraisals as an important measure for enhancing productivity in an organization. To evaluate the impact of performance mechanism for measuring employee performance was the main objective of this study, with a focus on Pakistan Telecommunication Limited (PTCL). The independent variable in this research is the Performance appraisal system, and the dependent variable is employee productivity. The research design used in this study was a descriptive survey. The structured questionnaires for this study were adapted and developed on a five-point Likert scale and distributed randomly to non-managerial employees. The number of respondents in this research study is 210 non-managerial employees and their responses are analyzed in Smart PLS 3 software. The study concluded that an effective performance appraisal system allows employees to share their thoughts and expectations for achieving the company's strategic goals. The ability of a company to achieve its objectives and improve its workers' productivity is influenced by its performance appraisal system. Employee productivity may increase if evaluation feedback is effective. Both measurement and structural model assessments and P-values are considerable, and the results demonstrate significant and favorable results so the study concluded that an effective performance appraisal system improves employee productivity in an organization.