bluuebunny/crossref_metadata_2025 huggingface dataset:
Civil Liability for the Key Investment Information Sheet in Denmark
Authors: Westh Wiencken Stefan , Schou Pedersen Rasmus
Published: November 2022

Articles 23(9) and 24(4) of the ECSPR sets out the liability of “at least” the project owner or its administrative, management or supervisory bodies for the information given in the key investment information sheet (KIIS). Further, articles 23(10) and 24(5) of the ECSPR oblige EU Member States to ensure that their laws, regulations and administrative provisions on civil liability apply to those responsible for the key investment information sheet in situations where the sheet contains misleading or inaccurate information and where the information sheet omits key information needed to aid potential investors. No Danish legislation has been enacted regulating civil liability for the key investment information sheet. This article discusses the civil liability regime between the project owner and the CSP who are involved in preparing the key investment information sheet.

The article finds that the project owner is the main responsible for the accuracy of the key investment information sheet and as such will be the party to mainly be held responsible for any civil claims resulting from errors and omissions in the information sheet. Until legislation is enacted otherwise, the crowdfunding service providers’ civil liability for the key investment information sheet would most likely be limited to such errors, misleading information and omissions in the information sheet that result from inadequate procedures adopted by the crowdfunding service providers or their failure to comply with such procedures.
The Challenges Awaiting the European Crowdfunding Services Providers Regulation: Ready for Launch?
Authors: Macchiavello Eugenia
Published: November 2022

The Regulation on European Crowdfunding Services Providers for Business (ECSPR), adopted in October 2020, has started applying on 10 March 2022, in a period in history regarded as particularly complex for the entire world and for Europe because of the post-pandemic effects. Before that, the UK has decided to leave the European dream and the difficult negotiations have left the financial sector with uncertainty about the legal treatment of most financial services, including crowdfunding operations, across such new borders. At the same time, the EU is moving forward in its integration process, adopting several actions within the Capital Markets Union (CMU) action plan: one of the main goals of the CMU is indeed the adaptation of existing financial regulation to SMEs’ needs. Some legislative initiatives proposed, such as the Markets in Crypto-Assets Regulation (MiCAR), can be regarded as potentially favouring crowdfunding platforms’ competitors, since they all provide services and in particular financing to SMEs. Moreover, climate change effects are becoming more and more severe, also in Europe, forcing international, European and national regulators to implement reforms and sustainable considerations in financial regulation. Considering this background, it is important to assess whether the ECSPR will be able to show the resilience needed to face all these challenges, with its text presenting already adequate responses or tools to adapt. The present paper will analyse the most relevant parts of the ECSPR trying to assess whether such newly adopted regime has the potential, considering its architecture, scope and specific rules, to successfully deal with and overcome the highlighted challenges.
The Fundraiser's Transfer of Personal Data from the European Union to the United States in Context of Crowdfunding Activities
Authors: Kjærgaard Sørensen Nicolai , Steen Ulla
Published: November 2022

European start-up companies must overcome more ‘transfer hurdles’ when personal data is transferred from the European Union to the US (United States of America) as part of crowdfunding campaign activities. Transfer of personal data is commonly not associated with (small scale) crowdfunding activities. However, the strict rules of the EU GDPR (European General Data Protection Regulation) on safeguarding personal data apply to all companies when data is transferred from the EU to the US - regardless the size of the business.

This article identifies exchange of personal data that takes place between primarily fundraiser and crowdfunding service provider in different steps of fundraising campaigns. The framework for rewardbased crowdfunding for goods production that is provided by the US based Indiegogo platform is used as example and context. The article highlights by way of example the obligations that must be met by European fundraisers as "data controllers" when personal data is transferred to Indiegogo. No easy solutions are provided by either European Union or national data protection authorities on how to establish an adequate level of personal data protection. Paradigms on how to secure transfer of personal data to third countries are available in form of so-called standard contractual clauses, but still conditions for transfer of personal data from Europe to the US are hard to comply with. Apart from entering into an inter partes agreement on use of standard contractual clauses with the crowdfunding platform provider, a European fundraiser must furthermore make a so-called "transfer impact assessment" to ensure that third party access to personal data is avoided. In the case of transfer of personal data from the EU to the US the fundraiser must consider using encryption of data as a "supplementary measure" to block third party access. Encryption of data is however not suitable for exchange of data in a dynamic crowdfunding campaign so other means for protection of data must be found and applied.

The reason and explanation for making data transfers from the EU to the US that hard for e.g., fundraisers are thus to be found at interstate level in the relation between the EU and the US. According to EU law, more specifically the GDPR and several of the provision of the Charter of Fundamental Rights of the European Union, US security legislation authorises a disproportionate access for US intelligence services to citizens' personal data. A solution on manageable transfer of personal data from the EU to the US may be found before the end of 2022, since a new TADP (Trans-Atlantic Data Privacy Framework) is currently being negotiated between EU and US at top politician level. However, the implementation of the TADP may take som time since the EU legislative framework needs adjustments to make the new transfer possibilities operational.
Tied Agents within the ECSPR Regime
Authors: Otto Till , Wambold Patrick , Wenzlaff Karsten
Published: November 2022

The European Crowdfunding Service Provider Regime allows the intermediation of securities, loans and other admitted instruments for crowdfunding purposes up to five million Euro. Crowdfunding offers above five million Euro continue to be subject to national crowdfunding regimes, which may be regulated under MiFID.

The authors discuss how existing MiFID licenses can be used in parallel to a license under ECSPR, with a focus on tied agents who operate under a so-called liability umbrella (investment firm or credit institution) holding a MiFID license.

In Germany, the law implementing MiFID states that tied agents can operate “solely [in the name,] for the account and under the liability of” an investment firm or credit institution acting as liability umbrella. This raises the question, whether a tied agent can hold a license under ECSPR itself at the same time. However, the authors argue that both MiFID and ECSPR as well as the intent of the German legislator provide for the fact that one can hold an ECSPR authorization and at the same time be appointed as tied agent of a MiFID investment firm or credit institution.
Analisis kebangkrutan dan mitigasi risiko pada perusahaan perkebunan
Authors: Widodo Aries Budi , Mahagiyani Mahagiyani
Published: November 2022

Analisis kebangkrutan memberikan gambaran masa depan dari perusahaan dengan melihat kinerja masa lampau pada laporan keuangan. kesulitan keuangan yang sangat parah sehingga perusahaan tidak mampu untuk menjalankan operasi perusahaan dengan baik. Sedangkan kesulitan keuangan (financial distress) adalah kondisi likuiditas perusahaan yang terganggu yang menjadi awal kebangkrutan. Faktor penyebab kegagalan usaha perusahaan pada prinsipnya dibedakan menjadi 2 faktor, yaitu factor internal dan eksternal (Bambang Riyanto,1995). Selain itu, jika dilihat dari analisis kebangkrutan maka factor penyebab kebangkrutan diantaranya adalah: pendapatan yang tidak terpenuhi, biaya yang tinggi sehingga target laba tidak tercapai, tingkat liabilitas tinggi sehingga menjadi beban perusahaan serta asset yang belum optimal dalam mendukung perolehan pendapatan perusahaan. Agar perusahaan dapat menghindarkan diri dari zona kebangkrutan dan juga potensi bencana yang akan muncul maka perusahaan harus melakukan mitigasi pada factor-faktor penyebab kebangkrutan. Sehingga diharapkan kontinuitas perusahaan tetap terjaga dan perusahaan akan going concern.
Antropología de las ciencias contables. Una reflexión conceptual
Authors: Alegre Brítez Miguel Ángel , Kwan Chung Chap Kau
Published: November 2022

Este trabajo analiza el debate de la antropología y la contabilidad en el marco de una reflexión conceptual. En primer lugar, se presenta una revisión histórica del debate, particularmente sobre una reflexión antropológica en el campo de la contabilidad. También se desarrolla un análisis, basado en un marco conceptual en el que se han destacado las áreas de reflexión predominantes en este debate, como son: la etnografía; la perspectiva crítica; la práctica y la experiencia; el lenguaje, los símbolos y las apariencias que conforman los significados culturales. Luego se hace un análisis crítico para presentar algunas preguntas de investigación que se han planteado en las discusiones sobre la antropología de la contabilidad. Y, por último, se extraen algunas conclusiones en las que se subraya que la antropología y la contabilidad pueden contribuir a encontrar soluciones a esas cuestiones de investigación.
Cadenas de valor en la agricultura campesina paraguaya
Authors: Da Ponte Ariana
Published: November 2022

La cadena de valor es una herramienta útil para mejorar la participación e interrelación de los actores de un sector en el proceso productivo, para llevar un producto satisfactoriamente, desde la etapa de la producción hasta el consumo. El objetivo del trabajo es conocer los beneficios de la cadena de valor en la agricultura campesina paraguaya. El diseño de la investigación se basó en la modalidad bibliográfico-documental, en la cual se recurrió a fuentes secundarias, el nivel de la investigación descriptiva y de tipo cualitativa. Paraguay al tener como actividad principal a la agricultura y siendo los productos de estas partícipes importantes de las exportaciones puede verse beneficiado por los efectos positivos generados por las cadenas de valor. Las agriculturas familiares forman parte importante de la agricultura nacional teniendo como principal sustento la producción de commodities estas serían capaces de insertarse al mercado. Además del fortalecimiento de las industrias de alimentos que generaría efectos derrame en otras áreas a largo plazo, sería una forma de lograr los objetivos establecidos en el Plan Nacional de Desarrollo, Paraguay 2030.
Estrategias discursivas de los feminicidios publicados por los diarios digitales ABC Color y Hoy en el primer trimestre del año 2019
Authors: Collante Jara María Asunción , Flores Allende Norma
Published: November 2022

Esta investigación analiza las estrategias discursivas utilizadas por los portales digitales paraguayos ABC Color y Hoy en la construcción de noticias referentes a feminicidios ocurridos en el primer trimestre del año 2019. El estudio se enmarca en la teoría del análisis crítico del discurso, el cual permite desentrañar las estrategias ideológicas que se esconden tras los discursos noticiosos, aparentemente neutrales, pero con una carga ideológica otorgada por el emisor. La metodología empleada es la cualitativa, en un nivel descriptivo y hermenéutico. De esta manera fueron identificados tres importantes focos de reproducción de discursos sexistas dentro de las estrategias: en primer lugar, las propiedades discursivas que denotan desigualdad de género, por otro lado, el poder ideológico de los medios en la jerarquización de las noticias y por último el contenido de la violencia simbólica en los textos periodísticos. Al finalizar se expone hasta qué punto la política editorial e ideológica de cada medio puede marcar semejanzas y diferencias en los resultados.
Aproximaciones al Estado paraguayo y sus características
Authors: Lo Bianco Álvaro , Vázquez Sara
Published: November 2022

Un debate vigente, en el mundo académico y político, es el relacionado al cuestionamiento hacia el modelo de Estado vigente en el Paraguay desde hace décadas, modelo que hasta hoy en día, independientemente al signo político que asumió la gestión, no pudo ser transformado, más bien persistió a lo largo del tiempo.El presente artículo, tiene como fin realizar un recuento histórico descriptivo, de la conformación del Estado paraguayo y sus características vigentes hasta el fin del proceso de cambios liderado por el gobierno de Fernando Lugo.En un primer momento, realiza un recorrido por el periodo histórico pos guerra grande, que se conoce como el periodo de “re-construcción” del Estado paraguayo, luego de su devastación durante la guerra de la triple alianza.La famosa “reconstrucción”, tuvo como principal punta de lanza, el armaje de un nuevo Estado diferente al anterior, conformado desde la independencia hasta la guerra grande como un Estado independiente y con amplia influencia en la economía paraguaya.Más adelante el lector de encontrara con un repaso sobre los principales acontecimientos y eventos del siglo XX, que incluyeron en la consolidación de ese Estado conformado desde 1870, y asentando algunas de sus características.Finalmente nos detendremos a caracterizar el Estado paraguayo pos-dictadura y como este se mantuvo con la estructura clientelar, funcional a los intereses de las clases dominantes, pese a los grandes programas en la transición democrática.El artículo acaba con un breve análisis del intento de transformación mínimo del Estado paraguayo, que ocurrió durante el gobierno de Fernando Lugo y su amplia coalición opositora.
Mimésis, Heuristique musicale : sur les traces d’Aristote
Authors: Mandolini Ricardo
Published: November 2022

L’exégèse des textes de Platon, Aristote et Hegel a été le sujet d’articles antérieurs (Voir à ce propos « Arte y mímesis : la controversia filosófica », dans Revista del instituto de investigación musicológica Carlos Vega, vol. 35, n° 1, 2021, Facultad de Artes y Ciencias Musicales, Pontífica Universidad Católica, Buenos Aires. (lien externe) « La mimesis como arte – Primera parte : Hermenéutica », dans Panambí, Revista de investigaciones artísticas, n° 12, Centro de investigaciones artísticas, Facultad de Arquitectura, Universidad de Valparaíso, Chile, 2021. (lien externe) « Mimesis as art » dans American Journal of Humanities and Social Science, vol. 9, 2021. (lien externe)). De cette exploration nous sommes revenus avec la certitude que les deux idéalismes analysés, platonique et absolu, présentent des incohérences par rapport à la mimésis. Ceci nous a permis de concentrer notre attention sur la conception du Stagirite. Vingt siècles avant Alexander Baumgarten, fondateur de l'esthétique moderne, la mimésis inscrite dans La Poétique d'Aristote légitime une épistémologie de l'art basée sur ses propres règles, différentes de celles de la logique, où ce qui l’emporte n'est pas la vérité mais la démarche de la conviction de l’artiste. Notre recherche actuelle, « Mimésis, Heuristique musicale : sur les traces d’Aristote », abandonne l'exégèse des textes pour mettre en pratique les conséquences dérivées de la mimésis aristotélicienne. Nous commençons par l’incorporation des fictions à la réalisation artistique. Tout d'abord, il faut débroussailler les fictions philosophiques et scientifiques des artistiques. Ces dernières, que nous appellerons transitionnelles en utilisant la terminologie du psychologue Donald Winnicott, nous permettent d'établir des réalités intermédiaires entre le sujet créateur et l'œuvre qu’il crée. Nous repérons les fictions transitionnelles non‑immersives, celles où les frontières entre le créateur et sa réalisation se trouvent bien définies, et les transitions immersives, où l’artiste glisse de façon involontaire dans un monde de significations superposées à la réalité. À partir de ce moment, le travail s’achemine vers la spécialité musicologique. L'Heuristique musicale est présentée par la suite, en expliquant son contexte, ses objectifs, ainsi que sa nécessité d’existence comme complément des analyses dérivées de la sémiologie de la musique. En fermant la forme, l'une des propositions de l'Heuristique musicale est expliquée. Il s’agit de la reconstruction d'œuvres musicales contemporaines, conséquence dérivée de la mimésis d'Aristote.
Preparing for life : effects of environmental choice and change during rearing on adaptability in laying hens
Authors: Skånberg Lena
Published: November 2022

The importance of the early environment for later animal behaviour, health and welfare is well known. Hens (Gallus gallus domesticus) kept for egg production are exposed to various challenges and opportunities during their life time, such as relocation from a rearing to a laying facility or access to free range. Promoting greater adaptability in young laying hens could lead to improved welfare, especially considering the increasing complexity of commercial loose housing and aviary systems. However, early environmental inputs that could improve laying hen adaptability have not been clearly identified. This thesis investigated the impact of two environmental inputs (“choice” and “change”) during rearing, based upon well-established theories on the effects of controllability and predictability on coping ability. Experiments using two relevant environmental resources, litter and perches, showed that young laying hens with regular changes of litter and perch type were less fearful when placed in a novel environment. Young laying hens given the option to choose between different litter and perch types during rearing, showed increased exploration in a novel environment, were better able to locate a hidden feed reward and showed improved stress coping and immunocompetence. Both short- and long-term effects were seen among hens reared with different levels of environmental choice and change, depending on the stage of rearing in which hens were exposed to the environments and when the evaluations were conducted. In particular, providing greater possibilities for environmental choice could be a biologically relevant approach for a rearing environment that goes beyond simply providing basic resources and can enhance laying hen adaptability and welfare.
Mycorrhizal guild functions and conservational values in boreal forests
Authors: Mielke Louis A.
Published: November 2022

The immense diversity and biomass of ericoid-, ectomycorrhizal, and saprotrophic fungal guilds in boreal forest soils make them vital components of conservation and ecosystem processes, and in particular, many ectomycorrhizal fungi are considered species of conservation concern. However, amalgamated information on the functions and relationships of soil fungi to perceived forest conservation values, and how inter and intra-guild interactions affect the accretion and decomposition of soil organic matter is lacking. In a long-term factorial shrub removal and pine root exclusion experiment, I assessed guild contributions to soil respiration and decomposition of organic substrates guided by ecological theory. Then in the northern and southern boreal forest, I evaluated whether forest conservation values are aligned with the diversity of ectomycorrhizal fungi. Overall, the ericoid guild makes a significant contribution to total soil respiration (11 ± 9%), and ericoid activities appeared to be more sensitive to periods of drought compared to ectomycorrhizal (43 ± 1%) and saprotrophic (53 ± 5%) guilds. Saprotrophic-ectomycorrhizal interactions during decomposition led to a modest, yet inconsistent Gadgil effect (10%) for early-stage litter decomposition. Ericoid and ectomycorrhizal guilds interactions were determined to be more important for late-stage organic matter balance in boreal forest soils. Ectomycorrhizal species richness was significantly higher in the southern boreal forest compared to the north. Furthermore, forest conservation values across the boreal forest were not adequately related to ectomycorrhizal diversity through DNA-metabarcoding. Instead, soil fertility, corresponding to tree species basal area, was the clearest indicator of ectomycorrhizal diversity and composition in both regions. Mycorrhizal guilds may be underappreciated and understudied in terms of conservation, but their functional roles in the accumulation and decomposition of organic matter in long-term soil carbon pools emphasizes the importance of evaluating the many dimensions of fungal conservation in boreal forests.
Forest Harvesting in the Framework of the Bioeconomy. A Legal-Economic Reflection
Authors: Martínez Navarro Juan Alejandro , Gázquez Ariana Expósito
Published: November 2022

The bioeconomy has emerged in the European environment as a transformative phenomenon in all areas, with particular intensity in the legal and economic sector. In the current context of sustainable development, waste recovery and forestry have taken a leading role in EU policies. This study presents the legal and economic reality of forest harvesting in Spain, through the study of the applicable legal regime, forest management mechanisms and the contribution of waste recovery and the bioeconomy to the forestry sector.

Forestry, waste, biomass, bioeconomy, forest management, Spanish framework
TRIPS and COVID-19 Vaccines: The New WTO TRIPS COVID-19 Waiver
Authors: Zuijdwijk Ton
Published: November 2022

The COVID-19 pandemic (coronavirus disease, previously known as novel coronavirus 2019) and the inequality of access to COVID-19 vaccines generated a proposal for a waiver by the World Trade Organization (WTO) of broad sections of the Agreement on Trade-Related Intellectual Property Rights (TRIPS), on a time-limited basis. India and South Africa presented a proposal to that effect in October 2020. The text proposed was controversial, led to considerable debate in the TRIPS Council and eventually led to a lengthy stand-off in the TRIPS Council, from October 2020 until May 2021. The European Union and the United States were the principal (but not the only) WTO Members opposing this proposal. Following the transition from the Trump Administration to the Biden Administration, the United States changed its position on a possible TRIPS COVID-19 waiver (in May 2021) and declared its willingness to engage in text-based negotiations. That prompted India and South Africa, together with other co-sponsors, to produce a somewhat revised version of their earlier proposal. Shortly after the change in the US position, the European Union presented an alternative proposal for a WTO COVID-19 waiver, in June 2021. It was only in the period of December 2021 to March 2022 that serious negotiations on the text of a TRIPS COVID-19 waiver took off, initially in ‘high-level group’, consisting of India, South Africa, the European Union and the United States. The outcome of these negotiations was taken to the TRIPS Council and resulted eventually in the adoption of a TRIPS COVID-19 waiver decision by the WTO Ministerial Conference, in June 2022. This article tracks the different proposals for a TRIPS waiver through their various phases, in a broader WTO and TRIPS context. It also evaluates the contributions of the different proposals to the final text of the TRIPS COVID-19 waiver decision and arrives at some conclusions as to the merits and significance of the resulting waiver.

WTO, TRIPS, Marrakesh Agreement Establishing the World Trade Organization, WTO Agreement, waiver
The Rapid Changing Tax Environment in the United Arab Emirates: The Position of Customs in This Evolution
Authors: Hussain Atia , Satardien Zain , Elkelish Walaa Wahid
Published: November 2022

The tax environment of the United Arab Emirates (UAE) is continuously evolving. Over the past six years, we have seen the implementation of Excise Tax laws, Value Added Tax (VAT) laws and the recent introduction of Corporate Income Tax (CIT) laws, with effect in 2023. As such, companies operating in the UAE are, and have been confronted with a multitude of changes and challenges. This article argues that despite the implementation of indirect taxes, and the recent introduction of direct taxes consuming the attention of company operations, the significance of the primitive form of indirect tax in the UAE i.e., Customs, cannot be undermined. On the contrary, the article submits that Customs laws become more so important for companies in the UAE. In this context, this article posits that the customs value is considered as the basis for the assessment of customs duty, and VAT, and serves in certain cases as the value for the determination of the excise tax base (indirect taxes). The Customs laws play an important role for the import and liability of dutiable and excisable goods in the UAE, and can even have a last minute say in whether the importer’s transfer price is at arm’s length for customs duty purposes. Also, the recent progressive steps taken by the UAE government in the form of ratifying Free Trade Agreements (FTAs) each with India and Indonesia, and with likely more to come, underscores the importance of Customs visà- vis global trade in the UAE market. This article also addresses the practical challenges faced by the businesses in the UAE pertaining to Customs/global trade issues and proposes some suggestions to mitigate these issues.

Tax, Customs, United Arab Emirates, Challenges, Indirect tax, UAE businesses
Discipling Export Prohibitions and Restrictions to Promote Food Security
Authors: McMahon Joseph A.
Published: November 2022

The war in the Ukraine has led to the introduction of a number of export prohibitions and restrictions on agricultural products leading to problems of food security in a number of countries – another food crisis. The rules of World Trade Organization (WTO) in this area are laid down in Article XI.2(a) of the General Agreement on Tariffs and Trade (GATT) and Article 12 of the Agreement on Agriculture (AoA) and the law and practice of these rules are examined before addressing the negotiations for new rules on agriculture in the Doha negotiations. These negotiations have not resulted in new rules in this area and with their demise the focus has shifted to bespoke decisions reached at Ministerial Conferences, such as those on Export Quotas and Export Subsidies. The latest (twelfth) Ministerial Conference reached a Decision on the Emergency Response to Food Insecurity but this Decision has not led to changes in the rules on export prohibitions and restrictions but there is the promise that such a Decision could be reached at the thirteenth Ministerial Conference. This article suggests a Decision on Export Prohibitions and Restrictions to promote greater food security in response to the current and future food crises.

WTO, agricultural export prohibitions and restrictions, food insecurity, Ministerial Conference
Import VAT Is Not Part of the Customs Debt
Authors: Fruscione Alessandro
Published: November 2022

The Court of Justice of the European Union, with the ruling of 12 May 2022 rendered in case C-714/20, affirmed two important principles: first of all, the Court held that Article 77 (3) of the Union Customs Code must be interpreted as meaning that, on the basis of that provision alone, the indirect customs representative is only liable for the duties due on goods which he has declared to customs, while not being also liable for the value added tax for import of the same goods; moreover, this representative, pursuant to Article 201 of the Council Directive 2006/112/EC - the European Community -, pertaining to the common system of value added tax, cannot be held liable for the payment of the value added tax on imports, jointly and severally with the importer, in the absence of national provisions that designate or recognize him or her, explicitly and unambiguously, as the payer of this tax.

The legal question submitted to the Court of Justice has a long history.

Already during the validity of the Community Customs Code, repealed from 1 May 2016, several customs administrations of the Member States of the European Union (including Italy) used to, in case of revision of the import customs declaration from which resulted in a greater duty and VAT (Value Added Tax) debt, notify an assessment notice both to the importer and to his/her indirect customs representative, jointly and severally, to recover both taxes.

This is a consequence that derived, under the Community Code, from Article 201, paragraph 3, and, in the Union Code, from the express provision of Article 77, paragraph 3: both provisions, in identifying the figure of the debtor of the customs duties, state it is the ‘declarant’, while ‘In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor’.

However, this approach has been the subject of numerous disputes, fundamentally based on the consideration that the reference to Article 77 of the Union Customs Code (and, before that, Article 201 of the Community Customs Code) did not appear relevant to justify the recovery of VAT. The Court of Justice has now clarified the meaning of these provisions.

Importer, representation, declaration, solidarity, person, territory, obligations, duties, value added tax
Apuntes políticos como escritura situada de la Epistemología de la Historia
Authors: Videla Hernan
Published: November 2022

Este artículo describe algunos de los principales resultados construidos después del desarrollo de una investigación educativa en una asignatura de grado de una universidad pública cuyana, en el centro- oeste argentino, durante el año 2021. El diseño metodológico cualitativo implementó como técnicas de recolección y procesamiento de datos la observación documental y el análisis de expresiones de sentido, a partir de los materiales heurísticos problematizados en los registros evaluativos de las y los alumnos. El modelo de investigación procuró subrayar el rol epistemológica y políticamente activo del estudiantado, como agente fundamental en la circulación y las disputas situadas por los saberes históricos, así como la reflexión sobre las propias prácticas del colectivo docente a cargo de la coordinación del cursado. Algunas de las principales conclusiones imbrican críticas hacia las nociones tradicionales de la escritura de la historia y nuevas propuestas para la comprensión de sus insumos archivísticos, territoriales y temporales.
Historia deportiva personal y familiar, la influencia de la escuela y la elección de la Carrera de Educación Física en los ingresantes a la UNLaM 2020/21
Authors: Castro Hernán , Tuñon Ianina , Lavignolle Brígida
Published: November 2022

El propósito de esta investigación fue lograr una aproximación al perfil psicosocial y deportivo de los ingresantes al profesorado universitario de Educación Física. A partir de un enfoque cualitativo y bajo un diseño exploratorio se indagó sobre la historia deportiva, las vivencias relacionadas a la educación física escolar y las percepciones sobre la carrera elegida.

Se realizaron 28 entrevistas en profundidad a alumnos/as que realizaron el curso de ingreso a la carrera de Educación Física de la Universidad Nacional de La Matanza durante el 2020. A partir de las mismas se pudieron reconocer una frecuente historia deportiva, tanto personal como familiar, y vivencias escolares heterogéneas en relación al espacio curricular de la educación física y a los docentes responsables del mismo.

Queda clara la influencia que tiene el entorno social en la construcción de la vocación profesional y la importancia de fortalecer dichos contextos como también de optimizar los procesos de formación académica.
Narrative Review: Quintuple Helixs Model for Malaria Elimination in Indonesia
Authors: Witsqa Firmansyah Yura , Ramadhansyah Muhammad Fadli , Fuadi Mirza Fathan , Widyantoro Wahyu , Rana Rizqullah Devin Ahnaf , Priyono Putro Ahlun Najaa Nazzun , Nurhidayati Siti , Lestyorini Henny , Istining Rahayu Wahyu , Chodir Abdul , Arsyad Gusman , Rafika  , Zulkarnain Oryza Filial , Suwanti Tri
Published: November 2022

Malaria continues to impact the health and economies of people around the world. Further steps need to be taken in accordance with the Global Technical Strategy for malaria to prevent malaria transmission. Quintuple helix model is an integrated effort that involves cross-sector in controlling malaria cases in an area. The implementation of the quintuple helix model is expected to be used as consideration and input for policy makers in an effort to achieve malaria elimination in Indonesia by 2030. The purpose of this study is to eliminate malaria in Indonesia with the quintuple helix model. This study uses a systematic review narrative method that is used to identify study topics selectively on interesting and recent issues. Malaria control in Indonesia is carried out using the national resilience approach. The results obtained from the academic aspect for malaria control must be met, both in terms of educational background qualifications, from the industrial aspect of the economic system included in the quintuple helix model, from the government aspect the control program must be compiled under the Ministry of Health, from the media aspect where the media is one of the an important index in the management of malaria in an area, and from an environmental aspect that aims to prevent, limit vector breeding and reduce mosquito contact with humans. The quintuple helix model is expected to be an innovation in malaria control in Indonesia. By involving academia and social community, industry, government, environmental engineering and the media. It is hoped that each sector can provide roles that are in accordance with their duties and functions
Hubungan Penggunaan Media Sosial dengan Interaksi Sosial pada Remaja di SMK Bhinneka Karya Simo Boyolali
Authors: Suyatno  , Nur Hakim Ilham , Purwaningsih Heni
Published: November 2022

Latar belakang : Berdasarkan hasil  wawancara secara acak di SMK Bhinneka Karya Simo Boyolali. didapatkan seluruh 20 siswi menggunakan handphone dan media sosial. selain itu, 15 dari 20 siswi mengikuti kegiatan yang diadakan oleh masyarakat dan ada 10 diantaranya hanya aktif perbulan, 5 lainnya aktif kerja bakti dan terdapat 5 siswi tidak aktif di kegiatan masyarakat. Selain itu, juga terdapat data bahwa seluruh siswi mengaku sering tidak segera mengerjakan tugasnya dan memilih untuk mengupdate statusnya di media sosial. Tujuan : Mengetahui hubungan penggunaan media sosial dengan interaksi sosial Metode : Penelitian ini menggunakan rancangan cross sectional dengan populasi dalam penelitian ini adalah seluruh siswa kelas 11 SMK Bhinneka Karya Simo yaitu berjumlah 34 orang dengan tehnik sampling total sampling. Analisis menggunakan uji Pearson. Hasil : hasil penelitian didapatkan 2.9% siswa laki-laki dan 97.1% siswa perempuan, umur responden sebagian besar 16 tahun sebanyak 82.4%, lama penggunaan media sosial siswa antara 10 jam yaitu sebanyak 41.2%.  Hasil uji Pearson  dengan didapatkan nilai p value sebesar 0.541 > dari 0.05  Simpulan : Tidak terdapat hubungan signifikan antara penggunaan media sosial dengan interaksi sosial pada remaja di SMK Bhinneka Karya Simo
Analisis Kondisi Lingkungan Rumah Dengan Kejadian Tuberkulosis Paru di Wilayah Kerja Puskesmas Betung Kabupaten OKU Timur Tahun 2022
Authors: Septidwina Monita , Rawalillah Hamyatri , Rosalina Santi , Sari Murni Nani
Published: November 2022

Tuberkulosis Paru masih menjadi penyakit menular yang menjadi pembunuh teratas di dunia. Puskesmas Betung Kabupaten Ogan Komering Ulu (OKU) Timur Propinsi Sumatera Selatan memiliki penderita Tuberkulosis (TB) Paru sebanyak 31 kasus pada tahun 2021. Penelitian ini bertujuan diketahuinya hubungan kondisi lingkungan rumah terhadap kejadian TB Paru di wilayah kerja Puskesmas Betung Kabupaten OKU Timur. Penelitian dilaksanakan pada tanggal 25 April s.d 25 Juni 2022. Desain penelitian menggunakan case control.  Sampel dalam penelitian ini adalah seluruh penderita TB Paru yakni sejumlah 31 responden sebagai kasus, dan 32 responden sebagai kontrol.  Uji statistik menggunakan uji chi square.  Hasil penelitian menunjukan terdapat hubungan pencahayaan (nilai p 0,004), ventilasi (nilai p 0,000) dan jenis lantai (nilai p 0,022) dengan kejadian TB Paru, namun tidak terdapat hubungan kepadatan hunian rumah dengan kejadian TB Paru (nilai p 0,068).  Simpulan dalam penelitian ini adalah terdapat hubungan antara pencahayaan, ventilasi, jenis lantai dengan kejadian Tuberkulosis Paru, namun tidak ada hubungan kepadatan hunian rumah dengan kejadian Tuberkulosis Paru. Berdasarkan simpulan maka peneliti menyarankan agar penderita TB Paru agar lebih memperhatikan kesehatan lingkungan rumah sehingga dalam kondisi lingkungan rumah yang sehat dan meminimalisasi penularan serta mempercepat penyembuhan penderita.
A formação de professores de língua estrangeira em tempos multiculturais
Authors: Dos Santos França Simone
Published: November 2022

O objetivo deste artigo é discutir a formação de professores de língua estrangeira e de que forma suas identidades podem ser compreendidas atualmente, a partir da seguinte questões: como se constituiu o percurso histórico da formação de professores? Como pode-se compreender a identidade (profissional) do docente de língua estrangeira? visto que a língua não se compõe apenas de suas estruturas gramaticais, ela ultrapassa as fronteiras sociais e acompanha a política, assim como, a evolução histórica do mundo. Para tanto, utiliza-se as noções de identidades a partir de Hall (2005);  Maffesoli (2000) e de Bauman (2005) ao explicar que as identidades surgiram com a “crise do pertencimento” entre o “deve” e o “é”; assim como a formação de professores pelo viés da Linguística Aplicada. Busca-se explicitar de forma concisa uma descrição histórica do caminhar educacional brasileiro no que se refere as línguas estrangeiras, construído a partir de pesquisa bibliográfica. Neste caso, entende-se, que o estudo sistemático e profundo desses elementos proporcionam subsídios para compreender, e discutir a constituição de suas identidades em tempos multiculturais.
Las Las locuciones latinas para el desarrollo de la escritura académica en la Universidad de Oriente
Authors: Villavicencio Simón Yessy , Gabriel Grajales Melian Ivan , Bandera Nápoles Aneyansis
Published: November 2022

El ensayo aborda la relevancia del tratamiento didáctico de determinadas locuciones latinas de uso frecuente que funcionan como marcadores discursivos para el desarrollo de la escritura académica por estudiantes de la carrera de Letras en la Universidad de Oriente, Santiago de Cuba. Para ello se emplearon como métodos la revisión documental y el análisis-síntesis para determinar el estado actual del estudio de las locuciones latinas de uso frecuente en el proceso de enseñanza de Latín, de acuerdo con las directrices curriculares de dicha carrera. Este acercamiento se deriva de la pertinencia del proyecto “Letras clásicas: perfeccionamiento científico-metodológico del profesional de Letras desde el rescate, conservación y estudio del legado de la cultura grecolatina en el Oriente cubano” de la Facultad de Humanidades en la institución referida, que promueve investigaciones relacionadas con la trascendencia de la cultura grecolatina en la región oriental cubana y muestran la labor metodológica por perfeccionar el proceso de enseñanza del Latín, asignatura de la disciplina Letras Clásicas en la carrera de Letras (PORTES, 2019; FERRER, 2020). Como conclusión, se evidencia que el estudio de las locuciones latinas constituye una vía de enriquecimiento del conocimiento léxico en relación con este tipo de unidades propias de la cultura latina y posibilita a su vez, favorecer el trabajo académico e investigativo en la formación inicial del alumno de Letras.
Reflexões sobre o corpo feminino a partir da concepção foucaultiana
Authors: Regina Oliveira Santos Natália
Published: November 2022

Esse artigo pretende percorrer o estudo foucaultiano que discorre sobre o assujeitamento dos corpos dóceis pelo poder disciplinar na sociedade, a partir da observação da difusão das Instituições Penais dos séculos XVIII e XIX. A ideia é dialogar com a perspectiva de gênero, que coloca a mulher na condição de cordialidade diante da sociabilização patriarcal. Utilizando a pesquisa bibliográfica e a pesquisa documental, a intenção é verificar como Foucault e as teóricas feministas têm debatido e problematizado à imposição de categorias e passividades ao corpo feminino.
Metodologias para o ensino de sociologia: o exemplo da “cidade” para a busca do desenvolvimento crítico dos estudantes
Authors: Henrique de Souza Rodrigues Flávio
Published: November 2022

Esse artigo possui como objetivo realizar uma revisão bibliográfica acerca de como os fundamentos da Sociologia como ciência podem ser aplicados no Ensino Médio para auxiliar na compreensão dos ditos fatos sociais que cercam os estudantes. A Sociologia serve como um instrumento de múltiplas interpretações, ela se relaciona com contextos variados, podendo ser aplicada no ato de aproximar o conteúdo exposto em sala de aula ao cotidiano dos estudantes. Uma discussão inicial acerca dos significados da Sociologia e os meios de a lecionar no Ensino Médio foi proposta; tendo como amparo sugestões da Lei nº 9.394, de 20 de Dezembro de 1996 - LDB (BRASIL, 1996) e a Base Nacional Comum Curricular - BNCC (BRASIL, 2018). Posteriormente, foi destacado como alguns pesquisadores da área da educação apontam que as discussões das relações sociais que ocorrem nas cidades durante as aulas de Sociologia podem gerar bons resultados. Essas atividades visam a compreensão sistêmica do conteúdo como sendo indissociável da realidade, pensamentos e ações voluntárias que podem ser aplicadas em contextos escolares, sugerindo meios de compreender e relacionar a Sociologia em conjunto com as vivências diárias dos estudantes.
Racismo de Estado e educação: apontamentos sobre o novo Ensino Médio
Authors: Cristine dos Santos Bengio Fernanda , Dos Santos Bandeira Daniela , Ribeiro de Santana André
Published: November 2022

Neste texto partimos da concepção da educação como exercício do Biopoder, objetivando interrogar a relação entre Racismo de Estado e determinados acontecimentos da política educacional, a fim de tecer algumas considerações acerca do Novo Ensino Médio. A partir da arqueogenealogia foram traçadas algumas reflexões acerca do Novo Ensino Médio e o ensino profissionalizante, por meio da análise de relações de saber e poder, conforme propõe Michel Foucault. De tal maneira, compreendemos que a educação brasileira é atravessada por práticas pautadas no racismo de Estado, o qual aciona a norma como dispositivo de produção de subjetividades, no âmbito do Biopoder. Notamos ainda que a prática educativa brasileira é permeada por discursos higienistas, desde pelo menos o fim do século XIX, que ao buscarem impor uma ortopedia social à população, encontraram legitimidade nos discursos cientificistas racistas dos séculos XIX e XX. Esses  aspectos têm sido atualizados no debate recente sobre o Novo Ensino Médio e o ensino profissionalizante, mediante a consolidação de práticas discursivas a-históricas e naturalizadoras das desigualdades sociais em um cenário de ampla disparidade entre a escola pública e a escola privada no Brasil, na implementação do Novo Ensino Médio.
Uma análise de produção bibliográfica sobre as práticas teatrais contemporâneas e a infância: protagonismos infantis e relações de poder
Authors: Silveira Gomes Sidmar
Published: November 2022

Ao tomar como inspiração o trabalho com arquivos desenvolvido pelo pensador francês Michel Foucault, interessou à presente investigação mapear os discursos que atrelam a infância às práticas teatrais, analisando, também sob a óptica foucaultiana, as relações de poder aí evidenciadas. Para isso, este artigo valeu-se de um arquivo constituído pelo conjunto de dez revistas científicas do campo das Artes e das Artes Cênicas. No bojo de tal arquivo, foram garimpados 54 artigos que versam acerca do binômio teatro/infância, possíveis de serem divididos em quatro categorias: 1) As linguagens do teatro como instrumento de terapia infantil; 2) A criança, o teatro e a educação – formal e não formal; 3) Teatralidades e infância – a infância como inspiração; 4) A criança e o teatro contemporâneo. Em comum esses artigos evidenciam discursos regulares em favor de ideias de protagonismos infantis, as quais convergem para imagens de indivíduos autônomos apropriados de espaços para se expressarem, agirem e dizerem o que pensam. Entretanto, tal condição infantil parece não se efetivar de forma inconteste nas práticas teatrais com crianças presentes nos estudos escrutinados, uma vez que essas estão fortemente marcadas por intencionalidades e interferências de seus adultos propositores. Daí sobrevêm um paradoxo: a esfera da criança protagonista parece ser incitada e simultaneamente comedida pelas sinuosidades de poder reivindicatórios de sua própria emancipação.
Implementação da Base Nacional Comum Curricular: possibilidades de resistências na utilização das tecnologias no ensino de Geometria
Authors: Dos Santos Souza Matheus , De Oliveira Dias Marcelo
Published: November 2022

O artigo em tela tem como foco a discussão sobre a Base Nacional Comum Curricular (BNCC), área de Matemática, no que tange os objetos de conhecimento e habilidades que prescrevem o uso de tecnologias na unidade temática Geometria nos Anos Finais do Ensino Fundamental. Sob as lentes teóricas de Foucault por meio de conceitos como biopoder e dispositivo, foi adotada a cartografia rizomática como procedimento metodológico na tentativa de analisar o documento e discursos de entidades educacionais relevantes, no intuito de vislumbrar possíveis linhas de fuga. Foram estruturadas atividades por meio do software GeoGebra construídas na perspectiva teórica da Insubordinação criativa, como sugestões para promover reflexões e fomentar possíveis processos de resistências no desenvolvimento e organização curricular. Partindo das contribuições teóricas de Foucault, a adoção de outros conceitos de forma híbrida, configuraram-se em lentes que proporcionaram vislumbrar caminhos alternativos para se (re)pensar a utilização de tecnologias digitais na unidade temática Geometria para além das prescrições da BNCC, permitindo um olhar crítico sobre o documento, uma vez que essas teorias pressupõem processos de insubordinação que podem culminar em uma maior potencialização da aprendizagem do estudante.