bluuebunny/crossref_metadata_2025 huggingface dataset:
Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria e
Authors: Nwoye Chizoba Mary , Anichebe Alphonsus Sunday , Osegbu Ifeanyi Francis
Published: February 2021

The main objective of the study is to determine the effect of audit quality on earnings management in insurance companies in Nigeria with special consideration on accruals and performance measures of earning manipulations using insurance companies in Nigeria. Preliminary analyses were conducted, such as descriptive statistics and correlation matrix. In analyzing the data, the study adopted panel multiple regression to identify the possible effects of audit quality on earnings management of financial institutions in Nigeria We interpreted fixed effect analysis after using Hausman test. The result shows that audit quality had a significant effect on earnings management. We conclude that longer stay of auditors in financial institutions increases accrual and performance manipulation. However, financial institutions audited by the Big 4 auditing firms are associated with less accrual and performance earnings manipulation while financial institutions that have executive and non-executive directors as members of audit committee have greater accrual and performance earnings manipulations. Higher number of financial experts in audit committee increases accrual manipulation while higher number of experts with accounting background in audit committee reduces performance manipulating. Finally, increase in auditors’ fee leads to choices of using accounting methods to manipulate both accrual and performance earnings. Therefore, the study recommends that, financial institutions should have maximum number of years for auditors to stay. They should focus more on increasing the number of experts with accounting background in audit committees. Accounting bodies should regulate auditors’ fee in line with the size of the financial institution. (JEL M42) Keywords: Audit Fees, Audit Committee Independence, Audit Firm Size, Audit Quality, Earnings Management, Financial Literacy of Audit Committee Members, Length of Audit Tenure.
Implementation model of a universe based on information
Authors: Capurso Alessandro
Published: February 2021

Consider the last paper "The Universe as a Telecommunication Network" available at: https://osf.io/c7bg4/ ------- Starting from an Information and Communication Technologies perspective focused on implementability, we propose a model of the universe based on a memory network. Spacetime is described through finite and discrete information of non-local spatial correlations elaborated on a discrete processing cycle (as a thick present). The need for logical consistency in the information is connected to a relativity in respect to global scales of reference in an interconnected universe. The quantized correlation potential (from which space emerges as imaginary in each cycle) is summarized in a fundamental causal memory with a log-perspective through a Dual-Tree Complex Wavelet Transform and persists along the evolution cycles as closed time-like curves (CTC) within the thick present considered. CTC, described as memory-loops, are introduced to assure logical consistency of the information potential. We then propose an interpretation of elementary particles connected to a holographic description, extended in the model to ER=EPR=CTC. Finally, we identify a physical implementation of the model in black holes, clarifying how fundamental constants could be defined in the spacetime patch emerging beyond the singularity and proposing quantum fields as wavelets along the radius. Additional elaborations on both metric and space expansion in the proposed model are provided in the dedicated Annexes.
Thương hiệu và nền kinh tế số
Authors: AISDL
Published: February 2021

(Dân trí) - Bạn có thể không sở hữu một chiếc xe Ford, nhưng Google thì bạn không thể cưỡng lại khi sử dụng Internet. https://dantri.com.vn/suc-manh-so/thuong-hieu-va-nen-kinh-te-so-1192464934.htm
Makalah Volume Balok
Authors: Kamsinah
Published: February 2021

Makalah ini berisi penjelasan mengenai volume balok dan juga penerapannya yang terdiri dari model, strateGi, metode pendekatan dan RPP.
The California Current System in relation to the Northeast Pacific Ocean circulation
Authors: Auad Guillermo
Published: February 2021

The California Current System is described in its regional setting using two modern datasets. Argo provides a broadscale view of the entire eastern North Pacific Ocean for the period 2004–2010, and the High Resolution XBT Network includes transects from Honolulu to San Francisco (1991–2010) and to Los Angeles (2008–2010). Together these datasets describe a California Current of 500–800 km width extending along the coast from 43°N to 23°N. The mean southward transport of the California Current is about 5 Sv off Central and Southern California, with about 2.5 Sv of northward flow on its inshore side. Interannual variations are 50% or more of the mean transports. The salinity minimum in the core of the California Current is supplied by the North Pacific Current and by freshwater from the northern continental shelf and modified by alongshore geostrophic and across-shore Ekman advection as well as eddy fluxes and air–sea exchange. The heat and freshwater content of the California Current vary in response to the fluctuating strength of the alongshore geostrophic flow. On its offshore side, the California Current is influenced by North Pacific Intermediate Waters at its deepest levels and by Eastern Subtropical Mode Waters on shallower density surfaces. In total, the sources of the California Current, its alongshore advection, and its strong interactions with the inshore upwelling region and the offshore gyre interior combine to make this a rich and diverse ecosystem. The present work reviews previous contributions to the regional oceanography, and uses the new datasets to paint a spatially and temporally more comprehensive description than was possible previously.
EVN GENCO 2 - VĂN HÓA DOANH NGHIỆP LÀ GÌ?
Authors: AISDL
Published: February 2021

VĂN HÓA DOANH NGHIỆP LÀ GÌ?Ngày cập nhật: 25/12/2016Văn hoá doanh nghiệp là một yêu cầu tất yếu của sự triển thương hiệu vì hình ảnh văn hóa doanh nghiệp sẽ góp phần quảng bá thương hiệu của doanh nghiệp. Văn hoá doanh nghiệp chính là tài sản vô hình của mỗi doanh nghiệp.
RESPONSE TO ADAMSON ET AL. (2020): “COGNITIVE BEHAVIOURAL THERAPY FOR CHRONIC FATIGUE AND CHRONIC FATIGUE SYNDROME: OUTCOMES FROM A SPECIALIST CLINIC IN THE UK”
Authors: Hughes Brian , Tuller David
Published: February 2021

In this review, we consider the paper by Adamson et al., published in the October 2020 issue of the Journal of the Royal Society of Medicine. The authors interpret their data as revealing significant improvements following cognitive behavioural therapy in a large sample of patients with chronic fatigue syndrome and chronic fatigue. Overall, the research is hampered by several fundamental methodological limitations that are not acknowledged sufficiently, or at all, by the authors. These include: (a) sampling ambiguity; (b) weak measurement; (c) survivor bias; (d) missing data; and (e) lack of a control group. In particular, the study is critically hampered by sample attrition, rendering the presentation of statements in the Abstract misleading with regard to points of fact, and, in our view, urgently requiring a formal published correction. In light of the fact that the paper was approved by multiple peer-reviewers and editors, we reflect on what its publication can teach us about the nature of contemporary scientific publication practices.
The CRAN bayesvl package on Renjin
Authors: AISDL
Published: February 2021

Seamless integration between R and Java Embed Renjin directly in your Java project as a library Zero-overhead data sharing between R and Java Pure-Java versions of CRAN and BioConductor packages Multi-threaded execution
Bayesian Inference: The Enabler of Mindsponge Philosophy
Authors: Nguyen Minh-Hoang
Published: February 2021

In this essay, I would like to explain how the Bayesian and Mindsponge notions are a good fit for each other.
Xây Dựng Văn Hóa Doanh Nghiệp - L.E.T. Solutions
Authors: AISDL
Published: February 2021

Rất nhiều lãnh đạo đã mắc lỗi khi áp đặt văn hóa mà không khơi gợi nhận thức của nhân viên mình với các giá trị văn hóa.
VĂN HÓA DOANH NGHIỆP TẠI VIỆT NAM - DANKO GROUP
Authors: AISDL
Published: February 2021

Có thể nói, văn hóa doanh nghiệp (VHDN) là phần "hồn" của doanh nghiệp. Những năm gần đây, Cùng với sự phát triển của nền kinh tế thị trường định hướng xã hội chủ nghĩa và sự chuyển đổi cơ chế kinh doanh tại Việt Nam, bất kỳ một doanh nghiệp nào nếu thiếu đi yếu tố văn hóa, tri thức thì đều khó đứng vững được.
CRAN package bayesvl on CSIRO
Authors: AISDL
Published: February 2021

bayesvl: Visually Learning the Graphical Structure of Bayesian Networks and Performing MCMC with 'Stan'
Correlates of Aggregate Support for the Radical Right in Portugal
Authors: Afonso Alexandre
Published: February 2021

This research note explains variation in local aggregate support for the populist radical right in Portugal, a country long considered immune to the rise of this political force. Using local electoral results of the 2021 presidential election, I find positive statistical associations between the radical right vote share and the share of social assistance benefit recipients, as well as with the size of the local Roma minority. I also show that the effect of the percentage of social assistance recipients is conditioned on a higher size of the local Roma minority. In contrast, factors such as unemployment, average income levels or the share of immigrants and their change over time do not explain variation in radical right vote shares. The research points to the presence of outgroups that can be construed as “outsiders” as a relevant factor explaining aggregate support for the radical right in contexts where the salience of immigration is low.
ABE26: MHC Class I A*0201-LLFGYPRYV-A6 TCR complex: convergence diagnostics of internal energy
Authors: Antipas Georgios S.E. , Ntallis Nikolaos
Published: February 2021

ABE26: MHC Class I A*0201-LLFGYPRYV-A6 TCR complex: convergence diagnostics of internal energy
Model Epidemik SIR Penyebaran Penyakit Tuberkulosis dengan Vaksinasi
Authors: Lihawa Indrawati , Datau Fikran , Akuba Patria , Anani Ismail
Published: February 2021

Penyakit Tuberkulosis adalah penyakit menular disebabkan oleh bakteri Mycobacterium Tuberculosis. Penelitian ini membahas analisis model yang dilakukan dengan penentuan titik tetap tanpa penyakit dan titik tetap dengan penyakit, dan dilakukan analisis kestabilan pada titik tetap. Hasil analisis yang diperoleh menunjukkan bahwa parameter yang paling berpengaruh terhadap titik endemik kelas infeksi adalah banyaknya kelahiran populasi dan besarnya vaksinasi yang diberikan, artinya untuk dapat mengurangi jumlah individu terinfeksi dalam populasi maka banyaknya kelahiran harus kecil dan tingkat keberhasilan vaksinasi harus semakin besar, dengan kata lain perlu intervensi yang dilakukan untuk mengurangi banyaknya kelahiran individu dan kekuatan vaksin yang diberikan pada bayi. Selanjutnya diikuti laju kematian akibat Tuberculosis, diikuti laju kematian alami, diikuti lajupenularan penyakit Tuberkulosis, dan diikuti laju individu sembuh setelah terinfeksi Tuberkulosis.
Suicide: The story of data
Authors: Ho Manh-Toan
Published: February 2021

This short paper explores data articles that are related to or about suicidal behaviors. The author used the keyword "suicide" to find related data articles on three prominent journal articles: Scientific Data, Data in Brief, and Data.
Representation and Forest Conservation: Evidence from India’s Scheduled Areas
Authors: Lal Apoorva , Gulzar Saad , Pasquale Ben
Published: February 2021

How does political representation affect conservation? We argue that the mixed evidence in the literature may be driven by institutional arrangements that provide authority to marginalized communities, but do not make adequate arrangements to truly boost their voice in resource management. We study a 1996 law that created local government councils with mandated representation for India’s Scheduled Tribes, a community of 100 million. Using difference-in-differences designs, we find that the dramatic increase in ST representation led to a substantial increase in tree cover and a reduction in deforestation. We present suggestive evidence that representation enabled marginalized communities to better pursue their interests, which, unlike commercial operations such as mining, are compatible with forest conservation. While conservation policy tends to stress environmentally-focused institutions, we suggest more attention be given to umbrella institutions, such as political representation, which can address conservation and development for marginalized communities in tandem.
Adolescent Sexual Wellbeing: A Conceptual Framework
Authors: Kågesten Anna , van Reeuwijk Miranda
Published: February 2021

Positive aspects of sexuality remain understudied among adolescents globally, especially in low- and middle-income countries. In particular, consensus is lacking on how to conceptualize different aspects of sexual wellbeing among young people. We propose a new conceptual framework for adolescent sexual wellbeing that draws on existing theories and definitions, grounded in theories related to positive youth development, empowerment, human rights, gender, social-ecological and life-course perspectives. The framework highlights six interrelated domains of key competencies that are central to healthy adolescent sexuality development, whether or not sexual activities occur: 1) sexual literacy, 2) gender equal attitudes, 3) respect for human rights and understanding consent, 4) critical reflection skills, 5) coping skills and 6) interpersonal skills. These competencies have the potential both to strengthen and impede adolescents’ sexual wellbeing in relation to both themselves and others. Personal sexual wellbeing includes, but is not limited to, having a positive sense of one’s own (sexual) self and body, and recognising and appreciating feelings of pleasure and desire. Relational sexual wellbeing can include developing and maintaining mutually respectful, gender equal relationships with other people that are that are part of young people’s sexual socialisation, such as peers, parents and community members. Over time, relational sexual wellbeing may also include outcomes related to intimate partners, such as equality in relationships, safe and pleasurable sexual interactions, free from violence and coercion. Whether young people are able to translate competencies into desired actions and achieve a sense of sexual wellbeing depends on the personal, social and economic resources available to them, their (sexual) agency, and on the influence of opportunity structures such as policies, laws and norms. We end with discussing the potential implications of the framework for public health programmes and research studies aiming to improve adolescent SRHR and wellbeing.
Seepage in Objects: a Primer
Authors: Bezrookove Niel
Published: February 2021

A critique of ontology which introduces seepage, the process of properties revealing themselves from the matrix forms of an object. What follows is the observation that these properties have their own system of relations, placed in the context of a culture of objects which engages a revealing process. An argument is presented for considering organization as the principle which allows for seepage, understood as an inherently informative and intuitive process where the organization of objects reveals some property and consequently makes us less uncertain about the object. Objects are deposited to be a continual process where the properties represented by the organization of its constituent parts change as they seep beyond its matrix. An object cannot inform us of all of its properties immediately, rather we acquaint ourselves with them as they are brought forth and become enframed as part of how we understand said object.
The effect of Council decision making on the ability of Cambridgeshire communities to develop initiatives that lessen the need for formal health and social care services
Authors: Fletcher-Etherington Alice , Mackinlay Kirsty , Leggat Jennifer , Baird Tarrion , Simpson-Kent Ivan L. , Rendina Charlotte
Published: February 2021

The health of our population is one of our nation’s most important assets. Optimal health not only forms a central component of our happiness, but it is also vital for a strong economy. Despite this, reports suggest that population health is declining, with the average adult expected to spend 20% of their life in ill-health. Given the ever-increasing burden of non- communicable disease, such as cardiovascular disease and obesity-related conditions, alongside our growing and ageing population, the need for adequate strategies to prevent ill- health has never been greater. However, as our healthcare model is relatively centralised, the development, coordination and delivery of comprehensive prevention strategies is incredibly difficult. This is not only because a central system cannot make strategies that are flexible enough to cater for every demographic, but also because the average person spends very little time engaged directly with formal healthcare services. To circumvent these issues, focus has turned to the communities in which people live, work and play as an asset to prevent ill-health and promote wellbeing.By combining rapid literature reviews with surveys of Cambridgeshire-based community groups, this report aims to investigate the role that community-led initiatives play in improving the health and wellbeing of the communities they serve, and to further identify policies that can be updated or implemented in order to support communities in this pursuit.
The impact of "Family 500+" programme on household incomes, poverty and inequality
Authors: Brzezinski Michal , Najsztub Mateusz
Published: February 2021

We use the microsimulation approach and household budget survey data from 2015 to estimate the short-term impact of the “Family 500+” programme on household incomes, poverty and inequality. The results suggest that the programme will have the strongest impact on the incomes of households at the lower end of income distribution. Extreme consumption poverty in the whole population is reduced in the range from 35 to 37%, while child poverty in the range from 75 to 100%, depending on the choice of equivalence scale and assumptions about changes in household expenditures. The paper shows also that the programme will reduce the Gini index of income inequality in Poland by a few percentage points. The programme can lead to a lower risk of extreme poverty for households with children as compared to small households (e.g. single-person households). Analysis based on certain equivalence scales suggests that even before the implementation of the “Family 500+” programme extreme poverty among households with children was comparable or lower than among one-person or childless households. The progressive impact of “Family 500+” programme on income distribution in Poland may be reduced in the longer run if labour market activity of low income households will be affected negatively.
Editorial Vol.11(1)
Authors: Adhikari Hemchandra
Published: February 2021

Not available.
Idealization of Gandhian Myths in Bapu Sonnets: Devkota’s Romantic Perspective
Authors: Adhikari Bam Dev
Published: February 2021

Bapu sonnets were composed by great Nepali poet Laxmi Prasad Devkota just after the assassination of Mahatma Gandhi in India. Mahatma Gandhi used to be called ‘Bapu’ by the commoners of India and these 38 sonnets written on him are supreme examples in terms of the form of the sonnet; but in terms of the content, the sonnets romanticize Gandhi and his contribution to India and Indian people. Written in the heydays of Mahatma Gandhi’s popularity, the sonnets admire Mahatma Gandhi and deify him as a hero of Indian people. Mahatma Gandhi did play a great role in liberating India from British Raj but his role was controversial even in the Independence Movement of India and he became a more controversial figure in the subsequent years of his death. When these sonnets are read at the touchstone of how Gandhi is regarded today, they oversell Gandhi’s contribution, for he was blamed as caste-biased, religion-biased, gender-biased and class-biased person. In this article, I am making an argument that the sonnets make overstatement about Gandhi and praise him excessively.
Exploration of Masculinity in Sanjeev Upreti's Hansa
Authors: Mishra Indira Acharya
Published: February 2021

Can a man be rigid, strong and decisive all the time? How do people know about their normative gender roles? Who formulates the rules about love, sex, marriage, and men and women relations? These are some of the issues raised in Sanjeev Upreti's latest novel Hansa [Duck] (2019). The novel artistically and sensitively traces the limits of patriarchal gender roles and suggests that masculinity is contextual and undergoes a continuous process of change. The major male characters of the novel, despite their inclination towards heterosexuality, and despite their effort to perform traditional masculinity, fail. Though they have embraced hegemonic masculinity as an ideal form of masculinity, and try to practice it, they are weak and vulnerable. This article explores why these characters fail to perform their gender roles as par their expectations. To analyze male gender roles and masculinity in the novel, theories of masculinity are drawn basically from Raewyn Connell and Judith Butler‟s social constructivist approach to gender studies. Analyzing the novel through the lens of masculinity helps the reader understand the constraints of hegemonic masculinity and provides insight to alternative ways of understanding male gender roles and masculinity. The article has found that the male characters of the novel suffer because they stick to the traditional masculinity and fail to adapt to their changed roles.
Plights of Marginalised Limbu Community in Subba’s “Laato Pahaada” [Dumb Hill]
Authors: Rai Jiwan Kumar
Published: February 2021

The title story “Laato Pahaada” [“Dumb Hill”] selected from Upendra Subba’

s anthology of stories Laato Pahaada [Dumb Hill] represents plights – pains, sufferings, tortures and difficulties – of ethnic Limbu community at the margin under the dominance of mainstream culture and various forms of repressive and ideological state apparatuses. So, this study aims to find out the responsible factors that compel the ethnic Limbu community to remain illiterate and go through numerous pains, sufferings, tortures and humiliation. Similarly, it aims to analyse how the illiterate and poor Limbu people suffer and get tortured by the cultural practices and apparatuses of the state power. In order to achieve the designed objectives and reach to a conclusion, Cultural Studies has been used as an overall theoretical approach. Particularly, Althusser’s concepts of ideology – repressive and ideological state apparatuses, and Michel Foucault’s idea of discourse and power have been used as theoretical tools for the analysis of the text. This study provides a new insight to see and understand the plights of the people at the margin from a new perspective; and to realize about the importance of marginalized cultures. Innocent Limbu people go through sufferings of illiteracy, poverty and difficulties due to the mono-cultural values and mono-lingual education system of state power which are effectively practiced by the means of both repressive and ideological apparatuses.
Global and Local Perspectives on the Preservation of Linguistic Diversity: A Nepali Experience
Authors: Pun Min
Published: February 2021

This paper deals with the past studies about preserving and promoting linguistic diversity with special reference to indigenous languages of the world in general and of Nepal in particular. It is broadly divided into two major categories viz. global perspectives on linguistic diversity issues and local perspectives on linguistic diversity issues. The global perspectives section is related to conceptualizing the global trends of preserving and promoting linguistic diversity in different regions of the globe. For instance, past studies conducted on indigenous languages of Europe, South Asia (including Sri Lanka, Pakistan and India), Latin America, North America, Africa, and Malaysia were reviewed to identify the research gap for this study. The local perspectives section is related to conceptualizing the Nepali trends of preserving and promoting linguistic diversity in Nepal. Similarly, empirical studies were reviewed into four aspects such as a) linguistic diversity and multilingualism, b) endangerment of indigenous languages, c) bilingual and multilingual education, and d) mother tongue literacy. Based on these observations, this paper has been developed to identify the global and local perspectives on the preservation of linguistic diversity, using a Nepali experience.
Language as Cultural Expression: The Case of Limbu Mundhum and Ritual* Ramesh Kumar Limbu
Authors: Limbu Ramesh Kumar
Published: February 2021

An anthropological study of „religious /ritual language‟ concerns the relationship between the study of language and the study of culture. This article, using ethnolinguistics and ethnographies of communication as tools of study, examines how the Mundhum language distinctively maintains ethnographic communication by use of the ritual language, and communicates the social worldviews and cultural cognition of Limbu community. The Limbu, known also by endonym "Yakthung", are one of historically notable indigenous communities of Nepal. They have their own distinctive culture based on traditional ritual performances guided by Mundhum. The Mundhum is narrated and recited by Limbu ritual/religious actants/officiants in cultural/ritual observations, that is, rituals from pre-birth to after death. The study focuses on the issue how the Mundhum language, also known as Ritual Language (RL), is distinctive to the everyday language or Ordinary Language (OL) and helps express their cultural perceptions, behaviours and way of life. In doing so, it also shows the way this ritual/liturgical language influences not merely the kinds of speech but also the aspects of tradition, culture and way of life.
Causes, Effects and Consequences of Cultural Differences: Reading Nepali Migrants' Literature in West Asia
Authors: Timalsina Ramji
Published: February 2021

This exploratory study deals with the depiction of causes, effects and consequences of cultural differences between the Nepali transnational migrants in West Asia and the citizens of the nations in this locale as seen in the literary creations of Nepali migrant writers. About a million Nepali migrants work in the Middle East. In the three decades of this migration, they have undergone many experiences of awe and shock caused by their cultural differences with the host land societies. Mainly caused by the differences in terms of religion, social management and law, the Nepali migrants feel difficult to adjust in the respective societies and they bear the consequent discomforts. These experiences have been the base of the Nepali literary creations in that transnational locale. The authors have expressed these realities in their poems, novels, stories, essays and memoirs. This article shows how these writings have portrayed the impact of closed Islamic society unlike the open society in Nepal; occupation based social hierarchy unlike the caste based one in Nepal; differences in culinary items and chance of personal freedom; distance between male and female; the traditional concept about the housemaids and workers; and other socio-cultural discriminations on the migrants in West Asia. The texts under analysis show that whatever is the social background back in Nepal, all Nepali migrants have the same culture, i.e. Nepali; and so they try to save it for their solace in the hostland.
Book Review: Snow
Authors: Adhikari Uday
Published: February 2021

Not available.
Analysis of Efforts to Increase Income Taxes of Social Media Influencers in Endorsement Activities
Authors: Anggadha Fernaldi , Rosdiana Haula
Published: February 2021

Technological developments in the era of globalization have brought changes to marketing techniques, by using social media. Marketing through social media is mostly done by influencers because it is easy to do and earns a fairly large income. The purpose of this study is to analyze the efforts made by the Directorate General of Taxes to increase income tax on social media influencers in endorsement activities. This study adopts the positivism paradigm with qualitative methods. The purpose of this research is descriptive. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that the income of social media influencers or arts workers had great taxation potential. The Directorate General of Taxation seeks to increase income tax receipts for influencers by updating the database, disseminating information and conducting surveillance with law enforcement. The Directorate General of Taxes needs to provide confirmation of the tax provisions for programmatic income so as to provide tax treatment similarities with conventional artist activities and close tax gaps that are widely utilized through online activities.
Alternative Policy on Progressive Tax Rate on Idle Land in the Special Capital Territory of Jakarta
Authors: Apriani Rizki Nanda , Inayati Inayati
Published: February 2021

The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations were inadequate to be applicable to non-agricultural lands or lands with ownership, or use rights. It is due to  both of them have not regulated the extent of non-agricultural land, as well as the area of land ownership rights, building use rights, and use rights either for individual or legal entities. The imposition of a progressive tax rate by looking at the length of ownership adopted by South Korean country was also considered capable of being a pretty good way dealing with this idle land problem. The results of study related to the imposition of a progressive tax rate on idle land using the excess scheme or additional collection on the building land tax has been previously imposed.
Analysis of the Effect of Adaptive Competence Customer relation officer on Service recovery Performance
Authors: Putri Ayu Adriana , Fitriati Rachma
Published: February 2021

The purpose of this study was to analyze the effect of the adaptive ability of customer relation officers in service recovery performance in the One Stop Integrated Services and Investment Office of the Special Capital Region of Jakarta (DKI). The method used in this research is quantitative. Sources of data were taken from informants, namely customer relation officers who were directly involved in the recommendation service for Building Use Rights over Land Management Rights, namely 50 respondents. The data collection technique was carried out by conducting initial interviews and distributing and filling out questionnaires. The results of the study found that culture competence, self management, social capacity, self-efficacy recovery and organizational system recovery, affect service recovery performance while informational fairness has no effect on service recovery performance of customer relation officers.
L'Asie Mineure des géographes allemands au milieu du XIXe siècle : le projet scientifique de Carl Ritter
Authors: Débarre Ségolène
Published: February 2021

La présence de voyageurs dans l'Empire Ottoman est ancienne et ne date pas du XIXe siècle (Yérasimos 1991). La spécificité du début du XIXe siècle, des années 1830 en particulier, c'est de correspondre à la mise en place d'un réseau d'échange et de correspondance via les sSociétés de géographie qui sont fondées à Paris (1821), Berlin (1828) et Londres (1829). Ce moment d'institutionnalisation de la géographie repose en effet sur un partage des tâches entre géographes de cabinet et voyageurs (Surun 2006 : 128) : des instructions précises sont données aux voyageurs, les réseaux de circulation de l'information se structurent tout au long du siècle et les données collectées sur le terrain sont soumises à des procédures de validation au sein des sociétés de géographie.
Философские идеи в сочинениях русских писателей и народных сказках: учебное пособие / В.И. Курашов. – М.: «КДУ», «Университетская книга», 2020. – 178 с.
Authors: В.И. Курашов
Published: February 2021

Предлагаемая книга – учебное пособие и одновременно монография с углубленным освещением философских идей и принципов познания человеком самого себя, своего места в обществе, а также практических принципов усовершенствования жизни, содержащихся в сочинениях русских прозаиков и поэтов, в русских народных волшебных сказках. Наибольшая часть рассматриваемых сочинений относится к концу XVIII – началу XX веков. Издание предназначено для разных уровней высшего образования: бакалавриата, магистратуры, специалитета и аспирантуры при изучении дисциплин, относящихся к таким областям как «История русской философии», «История философии», «Антропология», «Этика», «Филология», «История русской литературы» и «История русской культуры». Книга может быть полезна тем, чьи научные интересы располагаются в названных областях знаний. Учителя и учащиеся средних школ найдут в пособии сведения, полезные для освоения таких учебных предметов, как русская литература, история отечества, обществоведение и этика. Книга представляет интерес для всех увлекающихся историей отечественной культуры и вопросами познания мира и человека.
Jedan zametnuti Radovanov reljef?
Authors: Babić Ivo
Published: February 2021

Obitelj Marcucci iz Pesara posjedovala je reljef koji je prema tradiciji podrijetlom iz Hrvatske, navodno djelo majstora Radovana. Nakon što je 16. lipnja 2016. godine izložen na dražbi u galeriji Piasa u Parizu, kupio ga je vlasnik galerije Art studio u Zagrebu. Reljefu je po kompoziciji najbliži prikaz tzv. prota (protomagistra) na portalu sv. Marka u Veneciji. Riječ je o djelu s kraja prve polovine 13. stoljeća, bliskom umjetnosti majstora Radovana.
Arhivske vijesti o splitskim zlatarima 14. stoljeća
Authors: Lakošeljac Đurđina
Published: February 2021

U Državnom arhivu u Zadru i Arhivu HAZU u Zagrebu čuva se dio građe nekadašnjeg arhiva Stare splitske općine, u kojoj se u sedamdesetak dokumenata spominju splitski zlatari 14. stoljeća. Autorica u radu sabire otprije poznate i novootkrivene arhivske vijesti o tridesetak zlatara zabilježenih u splitskim arhivskim izvorima od 1341. do 1400. godine te temeljem njihove analize revidira i sintetizira spoznaje o njima.
Auxilium in tribulatione – ikonografija dobre smrti na primjeru slike iz župne crkve Majke Božje Snježne u Kutini
Authors: Nestić Jasmina
Published: February 2021

U radu se analizira slika Auxilium in tribulatione iz župne crkve Majke Božje Snježne u Kutini u kontekstu poslijetridentske ikonografije prikaza dobre smrti te s obzirom na pronađena grafička rješenja tiskana u Rimu u devetom desetljeću 16. stoljeća. Također, u radu su okupljena i dosadašnja poznata djela širom srednjoeuropskoga područja koja prate razmatrano ikonografsko rješenje te su istaknuti novi primjeri kao prilog poznavanju njegove distribucije.
Modernizacija kninske tvrđave u 18. stoljeću
Authors: Žmegač Andrej
Published: February 2021

U radu se tumače modernizacijski zahvati na kninskoj utvrdi nakon što su je 1688. zauzele mletačke snage. Taj proces prati se na temelju više dosad neiskorištenih tlocrta, među kojima su najvažniji oni iz Muzeja Correr u Veneciji. Objavljen je i dosad nepoznat projekt kninske tvrđave iz Stuttgarta. Pisani pak izvori potječu iz dobro poznatih fondova u Veneciji, ali se važnom pokazala i ostavština inženjera Camozzinija, upravitelja kninskih radova, sačuvana u Hvaru. Na temelju rečene građe autor nastoji odrediti udio inženjera Antuna Jančića u glavnoj modernizacijskoj kampanji od 1710. do 1713. godine. S obzirom na važnost kninske tvrđave sve do kraja Mletačke Republike, u radu se navode i komentari nekih njezinih vojnih stručnjaka, poput generala Spara (1731.) i Graemea (1758.).
Novovjekovni stambeni sklopovi i njihova uloga u urbanizaciji trogirskog predgrađa na Čiovu
Authors: Babić Dunja , Marasović Katja
Published: February 2021

U trogirskom predgrađu na Čiovu u razdoblju od 16. do 18. stoljeća građanske, uglavnom trgovačke i zanatlijske, te plemićke obitelji podižu stambene sklopove uz obalu, na nasipu u moru i time postupno formiraju gotovo pravilnu priobalnu urbanističku shemu predgrađa. U ovom radu obrađuje se tijek formiranja predgrađa te vremenski i društveni okvir u kojem nastaju sklopovi. Nastoji se potom prepoznati njihove glavne elemente (perimetralni zidovi, rezidencija, dvorište, cisterna i vrt) te se, u najkraćim crtama, opisuju svi dosad prepoznati stambeni sklopovi. U okviru mogućnosti analizira se i njihova arhitektonska dekoracija. Cilj ovog rada je upozoriti stručnu i širu javnost na postojanje vrijednih sklopova u trogirskom predgrađu koji zaslužuju sustavno istraživanje, valorizaciju i zaštitu.
Izložba The Family of Man i njezini odjeci na međunarodnim izložbama fotografije u Hrvatskoj 1950-ih i 1960-ih godina
Authors: Orlović Ante
Published: February 2021

Analizom utjecajne američke fotografske izložbe The Family of Man, održane 1955. godine, pokušat će se odrediti koliki je značaj imala na razvoj međunarodnih fotografskih izložbi u Hrvatskoj. Izložba je doživjela veliku posjećenost za vrijeme gostovanja u Zagrebu 1958. na Velesajmu. Radovi izloženi na The Family of Man utjecali su i na razvoj fotografije koja se u najvećoj mjeri promovirala na skupnim izložbama, takozvanim salonima, koji su kako u Hrvatskoj tako i na međunarodnoj sceni popularizirali profesionalnu fotografsku scenu. Usporedbom The Family of Man i nekoliko skupnih međunarodnih izložbi o kojima će biti riječi u članku, naišlo se na mnoge sličnosti među prizorima. Zbog potrebe za dubljim uvidom analizirao se kontekst nastanka navedene izložbe u čemu su pomogli i pregledi tekstova u stručnim fotografskim publikacijama. Zahvaljujući tim publikacijama, mogao se pratiti odjek izložbe na našim prostorima, koja je osim u Zagrebu, godinu ranije gostovala i u Beogradu. Navedeni podatci potrebni su kako bi se probalo utvrditi do koje je mjere američka izložba u poslijeratnom periodu postala simbol humanosti, ljubavi i mira u svijetu oslobođenog od mržnje, rasizma i svega što ih prati, a kako su je u međunarodnoj javnosti predstavljali njezini organizatori, ili je poslana na svjetsku turneju prvenstveno s ciljem širenja američke propagande.
An Exploration of Undergraduates Writing Motivational Strategies
Authors: Zaheer Samreen , Shehzad Wasima
Published: February 2021

The development of SRL strategies is an important challenge for teachers and learners in the context of academic writing. In addition, research in the essential field of academic writing is lacking, which adheres to traditional teaching methods and techniques for language teaching. The current study tends to fill the gap by exploring the undergraduates writing motivational strategies and gender differences. This project aims to analyze the contextual factors, including the cultural impact of their choice of techniques used in English writing tasks. Data was collected via self-reported questionnaires on motivational writing strategies (Teng & Zhang, 2015). The results revealed mixed findings in the use of motivational writing strategies and gender disparities concerning motivational techniques.
Evaluation Of The Radiofrequency Ablation Of Lumbar Sympathetic Ganglia In Lower Limb Ischemic Ulcers In Indian Population
Authors: K Singh Rajat , Rajendra M kulkarni Rajendra , Kulkarni Kalpana R , Karthik Chavannavar Karthik
Published: February 2021

Antecedentes: la simpatectomía lumbar mediante radioablación es un tratamiento útil de la isquemia periférica. Sin embargo, la eficacia clínica con respecto a las úlceras de las extremidades inferiores no está suficientemente establecida en la población india. El estudio se realizó para evaluar el papel de la ablación por radiofrecuencia (ARF) de los ganglios simpáticos lumbares en la cicatrización de las úlceras isquémicas del miembro inferior.
Método: El estudio prospectivo con 63 pacientes registrados en el servicio de Cirugía General con úlceras isquémicas de miembros inferiores entre diciembre de 2017 y julio de 2019 fueron tratados con ARF. Se excluyó del estudio a los pacientes con enfermedad cardiopulmonar, embarazadas, malformaciones congénitas o infección cutánea en el lugar de la intervención, o que padecían trastornos hemorrágicos. Se realizó una investigación clínica de la herida y se recopilaron datos demográficos. La reducción comparativa en el tamaño de la herida se evaluó mediante el ANOVA de Friedman (P <0,001). La diferencia en la puntuación del dolor, la estancia hospitalaria y la distancia recorrida se evaluaron mediante la prueba de pares emparejados de Wilcoxon (P <0,001), la prueba t para datos no emparejados y la prueba t para datos emparejados (P <0,05).
Resultado: la mayoría de los pacientes eran hombres (n = 40) con una edad media de 60,93 DE14,34 años. Se observó una reducción significativa en el tamaño de la herida, las puntuaciones de dolor y la estancia hospitalaria después del procedimiento (P <0,001). El número de sesiones de RFA se asoció significativamente con el tamaño de la úlcera y la clasificación de Fontaine 2 y 3 (P <0,0001).
Conclusión: La ARF de los ganglios simpáticos lumbares es una posible modalidad de tratamiento para las úlceras isquémicas de las extremidades inferiores.
Agritourism business model in Ben Tre – Present and future
Authors: Thi My Hanh Doan , Bich Tien Ma
Published: February 2021

Ben Tre is an emerging destination in the Mekong Delta and known as ``Vietnam's coconut kingdom''. The number of visitors to Ben Tre has been continuously increased, but the revenue per visitor is still quite low compared with other destinations. In the current, the tourism product of Ben Tre is mainly agritourism which mostly supplied by traditional agricultural production sites. Very few agritourism practice hi-tech agricultural productions. Most visitors visit Ben Tre are from HCMC and neighboring provinces. Due to the small scale of agritourism business sites, they have not been reached the large and high-end markets. This study aims to identify the current agritourism business models and then proposed future business linkage models. Qualitative method is used to conduct this study. Data is collected through observation techniques and combined with faceto- face interviews at Phu An Khang Tourist, Hai Van Farm- Van Ho Bird Sanctuary, Bay Thao Durian Garden, and Ecotourism cooperation of Thanh Phong community. This study proposes that in the future, Ben Tre should link agritourism business sites based on horizontal integration model to promote tourist products into a new market with large scale and high-end customers. The models of horizontal integration should be implemented as the association model as similar to "Bienvenu à la ferme" (France) and the corporation model as similar to Marahastra Corporation (India) because Ben Tre has the similar conditions conduct and develop these models.
Role of Duong Van Minh’s Administration to the end of the Vietnam war
Authors: Trong Minh Nguyen
Published: February 2021

During the history of the government of the Republic of Vietnam, the administration of president Dương Văn Minh was established on April 29, 1975, which had the shortest ruling time. This government cabinet consisted of many progressists who were representatives for the ideal of ending the war and national reconciliation. They gathered with general Dương Văn Minh to establish a new government at the end of the war. Although the government only lasted for a short time, it made an important contribution to the end of the Vietnam War. The establishment and regulation of Dương Văn Minh's Administration at the end of the war bore a really special meaning. It was the result of a process of advocacy and preparation by Vietnamese patriotic forces which tended to end the war humanely with less sufferings. Those contributions to this government's national history need to be acknowledged. In this article, the writer focuses on the contributions of Dương Văn Minh's administration to the end of the Vietnam War. Based on that, the article contributes an additional perspective on the technique to end the war of the Vietnamese people.
RANDOMIZED PHASE III TRIAL COMPARING EPIRUBICIN/ DOXORUBICIN PLUS DOCETAXEL AND EPIRUBICIN/ DOXORUBICIN PLUS PACLITAXEL AS FIRST LINE TREATMENT IN WOMEN WITH ADVANCED BREAST CANCER
Authors: Devi Seema , Sharma Yogesh Kumar , Shah Dilip
Published: February 2021

Background: The purpose of this study was to compare Epirubicin/ doxorubicin plus docetaxel and Epirubicin/ doxorubicin plus paclitaxel as first line treatment in women with advanced breast cancer.

Patients and methods: previously untreated patients with advanced breast cancer randomly assigned to recieve Epirubicin 75mg/m2 and docetaxel 75 mg/m2 (ED) 1-hour intravenous (IV) infusion every 21 days, Epirubicin 75 mg/m2 and paclitaxel 175 mg/m2 (EP) 3-hour IV infusion every 21 days, Intravenous bolus injections of doxorubicin 50 mg/m2 and docetaxel 75 mg/m2 (DD) administered as a 1-hour intravenous infusion every 21 days and doxorubicin 50 mg/m2 and paclitaxel 175 mg/m2 (DP) administered as a 1-hour intravenous infusion every 21 days. Previous anthracycline-based neo-adjuvant chemotherapy was allowed if completed ? 1 year before entering the study.

Results: Ten women patients were treated on arm ED &EP and median TTP was 10 versus 11 months, 50 women patients were trated on DD & DP cand median TTP was  8.5 versus 9 months respectively. Severe toxicity include grade 3-4 leukopenia (4% versus 2%), neutropenia (20% versus 22%) , anemia (38% versus 34%), thrombocytopenia (18% versus 24%), neurotoxicity (2% versus 6%) with DD and DP, respectively.

Conclusion: The DD and DP regimens have similar efficacy but different toxicity. Either regimen can be used as front- line treatment of ABC. But in case of ED and EP regimen was difficult to compare the result due to very small sample size.

Keywords: Epirubicin, doxorubicin, docetaxel, paclitaxel, advanced breast cancer, chemotherapy, neurotoxicity.