bluuebunny/crossref_metadata_2025 huggingface dataset:
,Letztes Bett‘ und ,schwarzer Kasten‘. : Der Sarg als Objekt zwischen Ausstellen und Verbergen in Texten des Realismus
Authors: Roose Kerstin
Published: July 2021

Abstract Särge sind ambivalente Objekte, die genauso zur Peripherie des menschlichen Lebens wie zur Peripherie der Dingwelt gehören. Ihre realweltlichen Funktionen des Ausstellens und Verbergens korrespondieren in der Literatur des Realismus auffällig mit ihrer
narrativen Ausgestaltung. In Folge zweier Koordinaten realistischen Erzählens – dem Dinginteresse einerseits, dem Verklärungsanspruch andererseits – bewegt sich der Sarg als Erzählobjekt in einem Spannungsfeld zwischen exponierend-verklärenden und verbergend-marginalisierenden
Darstellungsverfahren.Coffins are ambivalent objects that belong to the periphery of human life as well as to the periphery of the world of things. In the literature of realism, their real-world functions of exhibiting and hiding correspond conspicuously with their narrative design. Two
coordinates of realistic narration – the interest in things on the one hand, the claim to transfiguration on the other hand – cause the narrative object to be pulled between opposing poles of presentation: The coffin might be exposed and transfigured as well as concealed and marginalized.
Die Erfahrung postmoderner Brüche in der Lyrik des Wendejahres 1989/1990
Authors: Strohschneider Moritz
Published: July 2021

Abstract Der Aufsatz untersucht die Wendelyrik als Auftakt zur deutschen Gegenwartsliteratur. Die Gedichte ost- wie westdeutscher Autoren, die im Jahr 1989/90 entstanden sind, verarbeiten die Brüche, die sich aus dem Ende der DDR ergeben, vielfach mithilfe postmoderner
Schreibweisen. Der Aufsatz nimmt die Isolation des Individuums und die Offenheit der Zukunft als zentrale Themen dieser Texte in den Blick, die in ihnen mithilfe zahlreicher Zitate und durch Ironisierung verarbeitet werden.The essay examines ,Wendelyrik‘ as the beginning of
contemporary German literature. The poems by East and West German authors written in 1989/90 deal with the ruptures resulting from the end of the GDR, for which they often use techniques of postmodern literature. The article focuses on the isolation of the individual and the openness of the
future as central themes of these texts, which are processed with the extensive use of quotations and through irony.
Editorial
Authors: Amann Lars
Published: July 2021

Die nachgelassene Prosa und Kleinen Schriften2 Georg Heyms blieben in der Forschung bislang unbeachtet als eigenständiger Werkteil, zurückgesetzt noch durch die selbst kaum besprochene publizierte Prosa. Grund dafür sein dürfte indirekt die fehlende Historisch-Kritische
Ausgabe und ein gewisser Überblendungseffekt der prominenten Lyrik, v.a. aber die Charakteristik der Texte selbst: Alles das, was Heyms Lyrik zur ,Reinform‘ frühexpressionistischer Typik macht, eignet auch dem nicht-lyrischen Werk, ohne dass es diesem eine ähnliche
rezeptive Wertschätzung eingetragen hätte. Der Lektüre haftet hier vielmehr der Beigeschmack eines Zuviel-des-Guten an, dessen, dass dort alles zu sehr sich in Typik suhlt, mit ihr sich schlecht bequemt. Der dadurch entstehende Eindruck des Dilettantischen bzw. Unreifen provoziert
die Verbuchung der Prosa unterm literarisch Banalen. Reduktion auf Typisches aber nimmt den Text noch nicht für sich selbst bzw. unterschlägt seine Eigentlichkeit zugunsten von Ähnlichkeit. Versäumt wurde so die Einsicht, dass das ,extra‘ Typische in Heyms nicht-lyrischem
Werk ein Phänomen lyrischer Art ist, das sich absetzen ließe vom banal Typischen vermöge der spezifischen Souveränität, der es nirgendwo entbehrt. Ingrid Heep stellt mit ihren frühen Formanalysen zur publizierten Prosa indirekt bereits den Beleg dafür,
dass nach Abzug des Lyrischen vom Prosaischen eigentlich gar nichts übrigbleibt.3 Die Heymsche Form kommt nicht in den Inhalten an, geht nicht auf in deren sachlichem Sinn, sondern konterkariert ihn auf eine lyrisch-sinnliche Weise, die den Zugriff eigentümlich stört
und gerade dadurch das Urteil der Inferiorität zu legitimieren scheint. Um das nicht-lyrische Werk Heyms adäquat analysieren zu können, muss es gedacht werden als ,gescheitert‘, das ,Scheitern‘ aber als ein poetisches, insofern es ein willig in
Kauf genommenes ist. Das sei im Folgenden kurz skizziert.
Liebes Leben. Formen des erotischen Vitalismus in Georg Heyms nachgelassener Kurzprosa
Authors: Kramer Andreas
Published: July 2021

Heyms Prosatexte Die Novella der Liebe (1907), Kleines Viaticum für eine Dame (1910/11), Der Höhenmesser zeigte… (1911) und Das Geheimnis der Liebe (1911)1 befassen sich mit Erscheinungs- und Ausdrucksformen der Liebe zwischen
Mann und Frau. Sie thematisieren dabei, in unterschiedlicher Gewichtung, sinnlich-erotische Bedürfnisse und Erlebnisse sowie gesellschaftliche und moralische Normen, denen das Handeln der Liebenden unterliegt oder die von ihnen überschritten werden. Mit dieser Themenwahl haben die
Texte aus Heyms Nachlass sicher an der ,,erotischen Rebellion“ der literarischen Bohème im frühen 20. Jahrhundert teil.2 Zugleich verknüpfen sie die ,erotische Rebellion‘ mit vitalistischen Denk- und Ausdrucksformen, wodurch sie sich mit dem literarischen
Expressionismus verbinden lassen.3 Wie stark Heyms literarisches Werk von vitalistischen Gedanken und Bildern geprägt ist, ist seit Gunter Martens’ Untersuchung bekannt.4 Im hier untersuchten Nachlasskorpus bilden Liebesbeziehungen zwischen Mann und Frau einen
vitalistischen Topos: Die erotische Liebe erscheint als lebenssteigernde Erfüllung sinnlicher Bedürfnisse, zugleich als vitalisierte Todesmacht; beide Erscheinungsformen des erotischen Vitalismus werden als sinnhafter Ausdruck und Beglaubigung des machtvollen Lebensprozesses gedeutet.
Hermann Korte warnt davor, vitalistische Perspektiven bei Heym bereits als politische oder gesellschaftliche Kritik zu begreifen.5 Dennoch, so die hier verfolgte These, kann man den sich in diesen Nachlasstexten manifestierenden erotischen Vitalismus als Herausforderung an die lebensunterdrückenden
Wertvorstellungen der zeitgenössischen Kultur, v.a. die Normen der bürgerlichen Sexualmoral, verstehen. Ein Blick auf die Frauen- und Männerbilder in diesen Texten soll darüber hinaus zeigen, wie der antibürgerliche erotische Vitalismus mit Geschlechterstereotypen
umgeht und ob seine Ausdrucksformen in der Nachlassprosa auch ästhetische Konventionen herausfordern.
Vom Fliegen, Fallen und Landen. : Science Fiction in zwei nachgelassenen Prosatexten Georg Heyms
Authors: Innerhofer Roland
Published: July 2021

Science Fiction war von Anfang an eine proteische, schwer abgrenzbare Gattung. Lange bevor sich die Gattungsbezeichnung seit Ende der 1920er Jahre in den Vereinigten Staaten durchsetzte, bildete sich spätestens seit der zweiten Hälfte des 19. Jahrhunderts eine literarische
Gattung heraus, die unter verschiedenen Bezeichnungen naturwissenschaftliche Entdeckungen und technische Erfindungen fiktional verarbeitete und ihre Ergebnisse in die Zukunft projizierte. Im Prozess der Gattungskonstitution ist ein vielgestaltiges Amalgamierungsverfahren zu beobachten, bei
dem ältere Gattungen wie die Utopie, der phantastische Reiseroman, der Planetenroman, der Kriminalroman oder der Schauerroman miteinander neu kombiniert und mit technischen Zukunftsvisionen verbunden wurden. Besonders in der Zeit um 1900 waren die Schnittmengen zwischen Science Fiction,
Phantastik und Esoterik beträchtlich und die Grenzen zwischen ihnen fließend. Dementsprechend bilden Autorinnen oder Autoren, die ausschließlich oder hauptsächlich Science Fiction schrieben, die Ausnahme. Nicht so sehr mit einer ,Genreliteratur‘ und ihren
Autoren haben wir es in der Frühzeit der Science Fiction zu tun, sondern mit Science-Fiction-Diskursen und -Motiven, die in verschiedenartigen Texten eingeflochten sind. Vor diesem Hintergrund wollen wir zwei nachgelassene, 1911 entstandene Prosatexte von Georg Heym näher betrachten.
Zeitkritik und Zukunftsutopie im Zeichen Nietzsches und Schopenhauers. Zum Geistesaristokratismus in Georg Heyms Essay Über Genie und Staat (im Kontext seiner Kleinen Schriften und Tagebücher)
Authors: Neymeyr Barbara
Published: July 2021

In der essayistischen Skizze Über Genie und Staat (1912) aus Heyms letzter Lebensphase fallen markante Spannungsfelder auf: Individuum und Gesellschaft – Ohnmacht des Genies und öffentliche Macht – kulturelle Leistung und politische Herrschaft – Genius
und Menschheit – Décadence und Vitalismus – Ordnung und Chaos – Gegenwartsmisere und Zukunftsutopie – Maskerade und Authentizität – Aristokratie und Massengesellschaft. Diese Themen prägen den Gedankengang in Heyms Essay Über Genie und
Staat. In deutlicher Affinität zu Konzepten Nietzsches entfaltet er hier gesellschaftskritische Perspektiven und verbindet sie zugleich mit einer kulturpolitischen Utopie. Zunächst benennt Heym eklatante Missstände, die seines Erachtens für die Misere genialer Individuen
verantwortlich sind: Da er die Genies unter dem Druck staatlicher Machtinstitutionen zur Wirkungslosigkeit verdammt sieht, formuliert er gemäß seiner eigenen Devise ,Genies an die Macht‘ eine utopische Alternative: ,,Igitur man biete dem, der sonst etwas Großes
leistet, auch die politische Macht an. Ich glaube, er wird mit beiden Händen zugreifen. Das Bewußtsein verdienter Herrschaft muß ihm sicher eine Quelle starker und großer Lebensfreuden werden“, zumal er dadurch zugleich die nötigen Voraussetzungen erhält,
um seine ,,besonderen Utopien“ auch ,,in Taten umzusetzen“ (2, 175).1
USULAN PERMINTAAN PRODUK SN 5 ML DI PT. XYZ DENGAN METODE TIME SERIES
Authors: Sambas Sundana  , Al Gufronny Destri Zahra
Published: July 2021

Permasalahan yang dihadapi PT. XYZ yaitu kesulitan dalam menentukan jumlah permintaan produk yang harus tersedia untuk periode berikutnya agar tetap dapat memenuhi kebutuhan pelanggan dan tidak menyebabkan penumpukan barang dalam jangka waktu yang lama terutama produk SN 5 ML yang memiliki permintaan jumlah paling besar dari produk lainnya. Tujuan dari penelitian ini yaitu menentukan metode peramalan yang tepat untuk meramalkan jumlah permintaan produk SN 5 ml periode Januari sampai dengan Desember 2021 Metode yang digunakan dalam penelitian ini yaitu metode peramalan Moving Average (MA), Weighted Moving Average (WMA), Single Exponential Smoothing (SES), dan Double Exponential Smoothing (DES). Adapun langkah langkah peramalan yang dilakukan yaitu menentukan tujuan peramalan,memilih unsur apa yang akan diramal, menentukan horizon waktu peramalan (pendek, menengah, atau panjang), memilih tipe model peramalan, mengumpulkan data yang di perlukan untuk melakukan peramalan, memvalidasi dan menerapkan hasil peramalan Berdasarkan perhitungan didapat metode peramalan dengan persentase tingkat kesalahan terkecil dibandingkan dengan metode lainnya yaitu  metode Moving Average (MA) dengan hasil yang diperoleh permintaan produk SN 5 ML pada bulan Januari sampai dengan Desember 2021 yaitu sebanyak 22.844.583 unit
ANALISA PERSEDIAAN STOCK BARANG DENGAN MENGGUNAKAN METODE ECONOMIC OERDER QUANTITY DI UD TOKO PLASTIK HANIF
Authors: Andan Saiful Amar  , Kristanto Mulyono  , Nurjanah Susianti
Published: July 2021

Pada umumnya setiap perusahaan memiliki berbagai jenis persediaan baik itu perusahaan perdagangan,  manufaktur dan jasa selalu menyediakan persediaan. UD Toko Plastik Hanif adalah sebuah perusahaan dagang (distributor) yang melakukan transaksi pembelian dan penjualan secara grosir untuk agen-agen kecil. Permasalahan lainnya yang terjadi dalam pengelolaan data barang masih menggunakan cara manual dengan mencatat ke dalam buku. Salah satu metode yang tepat dalam meminimalisir permasalahan pada menggunakan metode EOQ (Economic Order Quantity), tujuan dari metode ini untuk meminimalisir out of stock pada proses penjualan dan pembelian. Setelah dilakukannya penerapan EOQ ditemukan tingginya biaya persediaan yang dihasilkan, dan dari analisa persediaan dengan menggunakan metode EOQ berhasil melakukan penghematan dibandingkan sebelum menggunakan metode EOQ
Efficient Communication Protocols for Non DHT-based Pyramid Tree P2P Architecture
Authors: Roy Indranil , Kaluvakuri Swathi , Maddali Koushik , Liu Ziping , Gupta Bidyut
Published: July 2021

In this paper, we have considered a recently reported 2-layer non-DHT-based structured P2P network. Residue Class based on modular arithmetic has been used to realize the overlay topology. At the heart of the architecture (layer-1), there exists a tree like structure, known as pyramid tree. It is not a conventional tree. A node i in this tree represents the cluster-head of a cluster of peers which are interested in a particular resource of type Ri (i.e. peers with a common interest). The cluster-head is the first among these peers to join the system. Root of the tree is assumed to be at level 1. Such a tree is a complete one if at each level j, there are j number of nodes. It is an incomplete one if only at its leaf level, say k, there are less than k number of nodes. Layer 2 consists of the different clusters. The network has some unique structural properties, e.g. each cluster has a diameter of only 1 overlay hop and the diameter of the network is just (2+2d); d being the number of levels of the layer-1 pyramid tree and d depends only on the number of distinct resources. Therefore, the diameter of the network is independent of the number of peers in the whole network. In the present work, we have used some such properties to design low latency intra and inter cluster data lookup protocols. Our choice of considering non-DHT and interest-based overlay networks is justified by the following facts: 1) intra-cluster data lookup protocol has constant complexity and complexity of inter-cluster data lookup is O(d) if tree traversal is used and 2) search latency is independent of the total number of peers present in the overlay network unlike any structured DHT-based network (as a matter fact unlike any existing P2P network, structured or unstructured). Experimental results as well show superiority of the proposed protocols to some noted structured networks from the viewpoints of search latency and complexity involved in it. In addition, we have presented in detail the process of handling churns and proposed a simple yet very effective technique related to cluster partitioning, which, in turn, helps in reducing the number of messages required to be exchanged to handle churns.
A Descriptive Study to Assess the Knowledge and Attitude Regarding Higher Education among Nursing Students in Selected Nursing Colleges of Noida
Authors: Akshita Shahi  , Lekha Bist
Published: July 2021

Introduction: Education is an endless journey through knowledge and enlightenment. Higher Educationamong nurses has gained lot of interest over the past few decades. Obtaining higher education has longbeen an expectation for the ongoing professional development of the registered nurse. Aim of thestudy was to assess the knowledge and attitude regarding higher education among Nursing studentsin selected Nursing colleges of Noida. Objectives of the study were to assess knowledge of nursingstudents regarding higher education in nursing and to determine attitude of nursing students regardinghigher education in nursing.Method: A descriptive research design was used for the study. Sample size consist of 100 nursingstudents (B.Sc. nursing final year and GNM internship) by random sampling method. Data was collectedby administering structured knowledge questionnaire and attitude scale. Data analysis was chalked outby employing descriptive and inferential statistics.Result: Result regarding Knowledge revealed that 27% of students have good knowledge, 68% havemoderate and 5% have poor knowledge regarding higher education and Attitude score represents that50.59% had favourable attitude and 41% had unfavourable attitude towards higher education.Conclusion: According to this study the maximum number of samples (68%) have moderate knowledgeregarding higher education and maximum number of samples (59%) have favourable attitude towardshigher education.
Features of the implementation of discretionary powers by subjects of power and courts of the method of protection during administrative proceedings.
Authors: Gubska Olena
Published: July 2021

This article aims to the study of discretionary powers of subjects of power and the courtof the method of protection during administrative proceedings. The article presents the concept of discretion, framework, the history of the emergence of the concept of discretionary powers and the consolidation of this concept not only in domestic legislation but also in international instrument.

The author claims that not all decision-making powers of the authorities are discretionary. Discretion is valid only when, within the framework of the law, a state body can independently (at its own discretion) choose one of several options for a specific legal decision. At the same time, the powers of state bodies are not discretionary, when there is only one lawful and legally justified variant of behavior of the subject of power.

It was noted that discretionary powers should be limited by the current legislations. Their unjustified expansion will contribute to illegal decisions, increase various negative phenomena, including abuse of power.

The article analyzes the numerical practice of the European Court of Human Rights, which enshrines the principle of prohibiting the intervention of the judiciary in the discretion of state authorities and substituting themselves for these bodies by making decisions on cases of legal entities or individuals. At the same time, it is emphasized that the Code of Administrative Judicial Procedure does not contain clear provisions that should guide the courts in determining the limits of judicial discretion. However, the court must be guided by the rules of substantive and procedural law, the principle of the rule of law. On one side, the court cannot exceed the limits of its intervention, but on the other side, its intervention must be effective and sufficient to ensure the implementation of the tasks of administrative proceeding and review of decision, action or inaction of the subject of power in accordance with the criteria of the Code of Administrative Judicial Procedure of Ukraine (section 2). Establishing the fact that the subject of power has the right to act in deciding at its discretion and compliance with the subject of the application of all the conditions prescribed by law to obtain a positive result affects the method chosen by court to protect individual rights.

Keywords: discretion, discretionary powers, limits of application, judicial control, exceeding of authority.
Controlled foreign companies (CFC/КІК): concept and principles of taxation
Authors: Bazov Viktor
Published: July 2021

The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational.

It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for all participants of international trade, implementation of requirements of MLI of Convention and norms, envisaged by Plan of counteraction to practices of washing out of taxable base and leading out of profit from under taxation, reformation of institute of financial responsibility and improvement of procedure of administration of taxes and collections passed an act Verhovna Rada of Ukraine from January, 16, 2020 № 466, - IX «About making alteration in the Internal revenue code of Ukraine relating to perfection of administration of tax, removal technical and logical inconsistency in tax law», that envisage input rules : а) control after transfer pricing (Steps 8-10, 13); b) taxation of the controlled foreign companies (Step 3); c) limitation of charges is on financial operations with the constrained persons (Step 4); d) prevention by abuse with application of agreements on avoidance of double taxation (Step 5). Attention applies on that among unplanned earlier steps implementation not only of minimum standard of Plan of actions of BEPS is envisaged in this Law, id est four his steps, and realization of eight steps, in particular and to the step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)».

It is underlined that as an input of Plan of actions of BEPS is considered world tax revolution, implementation in the Internal revenue code of Ukraine of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)» will allow to provide additional receivabless in the State budget of Ukraine due to the increase of transparency of international transactions of subjects of menage. Marked, that the input of effective rules of taxation of the controlled foreign companies will prevent the use of aggressive charts of the tax planning, will assist the input of international standards of tax control for all participants of international trade, will perfect procedure of administration of taxes and collections, and also will assist the observance of principle of justice of taxation.

The mechanism of decision of spores and judicial practice are analysed in the field of legal relationships, foreign companies related to taxation of controlled.

Keywords:international taxation, controlled foreign companies, principles of taxation, judicial practice.
Treatment of Acute Acromioclavicular Joint Dislocations Type III and Type V by Rockwood Classification Using a Dynamic Stabilization System under Arthroscopic Control with and without Suture of the Ligaments of the Acromioclavicular Joint
Authors: Bezruchenko S.O.
Published: July 2021

Summary. Acute acromioclavicular (AC) joint dislocation is still a challenging task for orthopedic surgeons. Objective: to compare the clinical and radiological results of treatment of patients with acute dislocation of the acromial end of the clavicle who were treated with a dynamic stabilization system with and without suture of acromioclavicular ligaments under arthroscopic control.

Materials and Methods. A retrospective analysis of the treatment of 44 patients with acute AC joint dislocations type III and type V by Rockwood classification was performed. The patients were divided into 2 groups: group I – 18 patients (40.9%) who underwent stabilization of the dislocation and fixation of the acromial end of the clavicle using a dynamic stabilization system and suture of the ligaments of the acromioclavicular joint under arthroscopic control; group II – 26 patients (59.1%) who underwent stabilization of the dislocation and fixation of the acromial end of the clavicle using a dynamic stabilization system without suture of the ligaments of the acromioclavicular joint under arthroscopic control. There were 40 male (90.9%) and 4 female (9.1%) patients aged 18–58 years (mean age 32.9±10.1 years). The mean time from injury to surgical treatment was 8.3±3.2 days (from 3 to 17 days). Clinical observation was carried out at an average time of 20.1±3.9 months after surgery (from 12 to 28 months). Clinical outcomes were assessed using the Oxford Shoulder scale, the Constant-Murley scale, and the Acromioclavicular Joint Instability Scoring System.

Results. The mean Oxford Shoulder score at the final follow-up on the injured side was 45.8±1.3 points and 46.2±1.3 points (p=0.422) in groups I and II, respectively. The mean Constant-Murley score at the final follow-up on the injured side was 94.6±2.4 points and 91.7±4.2 points (p=0.0134) in groups I and II, respectively. The mean score on the Acromioclavicular Joint Instability Scoring System at the final follow-up on the injured side was 83.8±7.1 points and 78.1±11.8 points (p=0.075) in groups I and II, respectively. No significant complications were observed in both groups.

Conclusions. The combination of the arthroscopically assisted technique of reconstruction of the acromioclavicular ligaments using high-strength sutures and fixation of the coracoclavicular ligaments using a dynamic stabilization system provides good long-term clinical results.
Neurogenic Factors in the Development of Hip-Spine Syndrome (Review)
Authors: Zaiets V.B. , Osadchuk Т.І. , Kalashnikov O.V. , Sulyma O.М.
Published: July 2021

Summary. Complaints of pain in the buttocks, hip, knee, and lameness are very common among patients with both degenerative changes in the hip joint and the lumbar spine. Failure to pinpoint the source of pain leads to ineffective treatment. Degenerative stenosis of the transverse spine also manifests itself as pain in the extremities and limitation in walking. This is the most common indication for spinal surgery over the age of 65. Before choosing a treatment option for coxarthrosis, it is necessary to take into account the need for intervention at the level of the lumbosacral spine. In the early stages of the development of pathology, preference should be given to active treatment tactics. It is necessary to inform the category of patients with such clinic of damage to the hip joints and spine about the possibility of increased pain after surgery on only one segment and about the probability of surgery on another segment of the biomechanical triangle at the next stage.
IMPLEMENTASI PENERBITAN SURAT KETERANGAN BEBAS (SKB) PAJAK PENGHASILAN (PPH) PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN ATAS WARISAN DITINJAU DARI ASAS KEMUDAHAN ADMINISTRASI (STUDI KASUS KANTOR PELAYANAN PAJAK KOTA YOGYAKARTA)
Authors: Khoulud Beby Bestiani
Published: July 2021

Penelitian ini bertujuan untuk menganalisis implementasi penerbitan SKB PPh pengalihan hak atas tanah dan/bangunan atas warisan di Kantor Pelayanan Pajak Pratama Kota Yogyakarta di tinjau dari asas kemudahan administrasi. Penelitian ini merupakan jenis penelitian hukum normatif empiris yang menggabungkan antara data primer dan data sekunder,data primer yaitu data yang didapat di lapangan dan data sekunder yaitu data yang didapat melalui penelitian kepustakaan.Data yang diperoleh selanjutnya dianalisis secara kualitatif. Hasil penelitian yang didapat yakni, pertama, pemungutan pajak dikatakan efisien jika cost of taxation/administrative costs atau beban administratifnya rendah, namun dalam prakteknya cost of taxation/administrative costs yang ditanggung oleh ahli waris tinggi. Kedua, asas Convenience of Payment menghendaki bahwa pemungutan pajak harus memperhatikan kondisi wajib pajak yang nyaman, namun lamanya proses penerbitan SKB tersebut justru memberikan ketidaknyamanan yang menimbulkan kerugian bagi ahli waris yaitu tidak dapat dilakukannya jual beli tanah warisan dengan segera dan ahli waris kehilangan kesempatan untuk mengembangkan usahanya. Ketiga, dengan lamanya jangka waktu penerbitan SKB PPh tersebut maka tidak sesuai dengan asas sederhana yang mengharuskan bahwa prosedur perpajakan harus cepat, lancar dan tepat
PEMBENTUKAN PERATURAN DESA (PERDES): TINJAUAN HUBUNGAN KEWENANGAN KEPALA DESA DAN BADAN PERMUSYAWARATAN DESA (BPD)
Authors: Elviandri  , Indra Perdana
Published: July 2021

Jurnal ini memfokuskan permasalahan dalam mencari hubungan peran Kepala Desa dan Badan Permusyawaratan Desa (BPD) dalam menyusun Peraturan Desa (Perdes). Metode penelitian jurnal yang digunakan adalah metode normatif. Hasil dari kajian yang dilakukan adalah adanya hubungan kewenangan Kepala Desa dengan Badan Permusyawaratan Desa (BPD) Dalam Pembentukan Peraturan Desa Aursati dapat disimpulkan bahwa, Pola hubungan Kewanangan antara Badan Permusyawaratan Desa (BPD) dan Kepala Desa adalah dalam bentuk hubungan kemitraan, konsultasi, dan koordinasi. Adapun proses penyusunan dan pembentukan peraturan Desa Aursati dalam penyusunan peraturan desa yang dilakukan oleh Badan Permusyawaratan Desa (BPD) dengan Kepala Desa Aursati, proses penyusunannya menggunakan mekanisme yang benar dan semua tahap dilalui dengan baik
PERANAN NCB-INTERPOL INDONESIA TERHADAP TINDAK PIDANA PERDAGANGAN NARKOTIKA ANTAR LINTAS BATAS NEGARA (OBSERVATION CASE AT INDONESIAN NACIONAL POLICE HEADQUARTERS)
Authors: Ais Aliismailshaleh , Jodhi Kurniawan  , Nabilah Farah Dibah
Published: July 2021

Tujuan peneliatan ini untuk mengetahui peranan NCB-Interpol Indonesia terhadap  tindak kejahatan perdagangan Ilegal Narkotika  Lintas Batas Negara dan untuk mengetahui kendala terkait peranan NCB-Interpol Indonesia terhadap  tindak kejahatan perdagangan Ilegal Narkotika Lintas Batas Negara, Metode penelitian ini adalah observasion research dengan pendekatan descriptf analisis. Hasil penelitian tersebut NCB-Interpol Indonesia telah berperan baik dalam mengemban tugasnya sebagai penyelenggara kerjasama atau koordinasi melalui wadah ICPO-Interpol dalam rangka mengatasi perdagangan narkotika lintas batas negara dengan cara memfasilitasi kepentingan penyidik yang berwenang dalam mengatasi perdagangan narkotika lintas batas negara, yaitu adalah penyidik narkoba polri dan penyidik BNN Indonesia sehingga Bantuan timbal balik dalam penyelidikan yang di lakukan antar negara yang tergabung dalam ICPO dapat mengendalikan perdagangan ilegal narkotika di Indonesia.
DE CE ESTE EPIGENETICA IMPORTANTĂ PENTRU PEDIATRIE?
Authors:   Facultatea de Medicină, Universitatea Transilvania, Braşov, Buzinschi Sorin
Published: July 2021

Înţelegerea schimbărilor de patologie din ultimele decade a devenit posibilă datorită achiziţiilor epigenetice. Această ramură a geneticii explică cum influenţează mediul funcţionarea dinamică a genelor. Variaţiile epigenetice sunt determinate de nutriţie, infecţii, noxe chimice, stres. Programarea metabolică iniţiată din viaţa fetală este determinantă pentru patologia cronică a vârstei adulte. Infecţiile, bolile alergice, afecţiunile maligne, prezintă o semnificativă dimensiune epigenetică. Medicul pediatru, acţionând la începutul ciclului de viaţă, poate interveni în derularea acestor procese prin abordarea profilactică şi prin terapia epigenetică, ultima fiind în curs de cristalizare
DIAGNOSTICUL PRENATAL AL TETRALOGIEI FALLOT ŞI IMPLICAŢIILE POSTNATALE
Authors:   Universitatea de Medicină şi Farmacie „Carol Davila“, Bucureşti, Nicolae Georgiana ,   Spitalul Clinic de Urgenţă pentru copii „Marie Curie“, Bucureşti, Filip Cristina ,   Universitatea de Medicină şi Farmacie „Carol Davila“, Bucureşti,   Spitalul Clinic de Urgenţă pentru copii „Marie Curie“, Bucureşti, Diaconu Adriana ,   Universitatea de Medicină şi Farmacie „Carol Davila“, Bucureşti,   Institutul Clinic Fundeni, Bucureşti, Nicolescu Alin ,   Universitatea de Medicină şi Farmacie „Carol Davila“, Bucureşti,   Spitalul Clinic de Urgenţă pentru copii „Marie Curie“, Bucureşti, Arion Constantin ,   Universitatea de Medicină şi Farmacie „Carol Davila“, Bucureşti,   Institutul Clinic Fundeni, Bucureşti
Published: July 2021

În ultimii ani, diagnosticul prenatal al malformaţiilor de cord a cunoscut o dezvoltare importantă. Supravietuirea globală a pacienţilor cu malformaţii congenitale de cord s-a îmbunătăţit în ultima decadă, datorită diversificării atât a metodelor de diagnostic, cât şi a celor de chirurgie cardiovasculară pe această arie de interes. Ca urmare a creşterii semnificative a supravieţuirii pe termen lung, în prezent, în majoritatea ţărilor dezvoltate există departamente dedicate monitorizării adulţilor cu malformaţii congenitale de cord, datorită particularităţilor şi nevoilor speciale ale acestui tip de pacienţi, în comparaţie cu patologia cardiacă dobândită a adultului. Articolul de faţă îşi propune o trecere în revistă a datelor existente până la acest moment legate de diagnosticul prenatal şi impactul acestuia asupra evoluţiei postnatale în ceea ce priveşte cea mai frecventă malformaţie congenitală cianogenă, şi anume Tetralogia Fallot. În cele ce urmează, reiterăm importanţa cunoaşterii cu exactitate a patologiei fetale prenatale pentru stabilirea din timp a conduitei medicale postnatale pentru copiii cu acest tip de malformaţie.
PROPEPTIDUL AMINO-TERMINAL AL PROCOLAGENULUI TIP I LA PACIENŢII CU DEFICIT DE HORMON DE CREŞTERE ÎN PERIOADA DE TRANZIŢIE
Authors:   Universitatea de Medicină şi Farmacie „Carol Davila“, Bucureşti, Costache-Outas Mariana ,   Spitalul Clinic „Colţea“, Bucureşti, Caragheorgheopol Andra ,   Institutul Naţional de Endocrinologie „C.I. Parhon“, Bucureşti, Procopiuc Camelia ,   Institutul Naţional de Endocrinologie „C.I. Parhon“, Bucureşti, Dumitrescu Cristina ,   Institutul Naţional de Endocrinologie „C.I. Parhon“, Bucureşti, Costache Cosmina Raluca ,   Spitalul Clinic „Dr. Ioan Cantacuzino“, Bucureşti, Fica Simona ,   Universitatea de Medicină şi Farmacie „Carol Davila“, Bucureşti,   Spitalul Universitar de Urgenţă „Elias“, Bucureşti
Published: July 2021

Introducere. Achiziţia de masă osoasă continuă şi după atingerea taliei finale în perioada de tranziţie. Deficitul de hormon de creştere (GHD) pare să aibă un efect semnificativ asupra turnover-ului colagenului în timpul copilăriei şi mai puţin în timpul maturităţii. Propeptidul amino terminal al colagenului tip I (P1NP) este un marker de formare osoasă cu variabilitate intraindividuală scăzută faţă de IGF1. Subiecţi şi metodă. 17 pacienţi de sex masculin diagnosticaţi în timpul copilăriei cu GHD, retestaţi în perioada de tranziţie, au fost evaluaţi la minimum 3 luni de la întreruperea tratamentului cu GH. Am evaluat corelaţia P1NP cu IGF1. Am determinat puterea predictivă a P1NP în identificarea pacienţilor cu deficit de GH persistent. Rezultate. Am găsit o corelaţie pozitivă puternică între P1NP şi IGF-1 în grupul de pacienţi care au menţinut deficitul de GH în perioada de adult tânăr (r = 0,72, CI [0,02 la 0,94], p = 0,046). O valoare prag pentru P1NP de - 0,66 SDS prezice persistenţa deficitului de GH cu o sensibilitate de 62,5% CI [24,5 la 91,5], specificitate de 75% CI [47,6 la 92,7] şi AUC = 0,719 CI [0,5 la 0,881], p<0,05. Nu am găsit o diferenţă semnificativă atunci când am comparat AUC pentru cei 2 parametri (p = 0.29). Concluzii. În perioada de tranziţie, atunci când viteza de creştere nu mai este disponibilă, dinamica P1NP în timpul terapiei substitutive cu GH ar putea fi utilă în cuantificarea eficienţei tratamentului.
IRON DEFICIENCY AND IRON DEFICIENCY ANEMIA – A GLOBAL PUBLIC HEALTH PROBLEM
Authors:   “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Florescu Laura , Temneanu Oana-Raluca ,   “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Nistor Nicolai ,   “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Mindru Dana Elena ,   “Gr. T. Popa” University of Medicine and Pharmacy, Iasi
Published: July 2021

Iron deficiency is defined as a condition in which there is not an adequate iron level necessary to maintain the normal physiologic functions. Having the magnitude of epidemics, anemia is a global public health problem, which affects both the emerging countries and the developed ones, with major consequences for human health and for social and economic development. Nowadays, iron deficiency and especially iron-deficiency anemia, remains one of the most severe and important nutritional deficiencies. Each group of age is vulnerable. Infants, small children, pre-school children and teenagers show a higher risk of iron deficiency. Accordingly, the World Health Organization developed an ample package of public health measures that approaches all the aspects related to iron deficiency and iron-deficiency anemia. Trying to diminish the prevalence of iron deficiency and iron deficiency anemia, the European Society for Pediatric Gastroenterology, Hepatology and Nutrition (ESPGHAN) has synthesized in 2014 the recommendations used also at present for martial prophylaxis.
ASPECTS OF CONTRACEPTION AND REPRODUCTIVE HEALTH IN OBESE ADOLESCENT GIRLS
Authors:   IIIrd Department of Pediatrics, “St. Mary” Emergency Hospital for Children, “Grigore T. Popa” University of Medicine and Pharmacy, Iasi, Trandafir Laura-Mihaela , Chiriac Madalina Ionela ,   Endocrinology Department, Clinical County Emergency Hospital, Cluj-Napoca, Teslaru Oana ,   Parodontology Department of “Grigore T. Popa” University of Medicine and Pharmacy, Iasi, Miron Ingrith ,   IVth Department of Pediatrics, “St. Mary” Emergency Hospital for Children, “Grigore T. Popa” University of Medicine and Pharmacy, Iasi, Chirila Oana ,   Department of Pediatrics, “St. Mary” Emergency Hospital for Children, Iasi, Diaconescu Smaranda ,   Vth Department of Pediatrics, “St. Mary” Emergency Hospital for Children, “Grigore T. Popa” University of Medicine and Pharmacy, Iasi
Published: July 2021

Unintended pregnancies are a serious problem in terms of morbidity during the adolescent years, the use of contraceptives being an important element of prevention at this age. Obese adolescent girls tend to use fewer contraceptive methods compared to normal-weight girls, excess weight being a frequent argument against the use of contraception. These girls have a high probability of carrying unintended pregnancies associated with all the risks of pregnancy and childbirth at very young ages, while also needing safer and more effective contraceptive methods. Reducing the number of pregnancies in this category is a public health priority and requires the identification of adolescent girls included in this risk category. Although there are several voices opposing contraceptive methods on account of their adverse effects, the World Health Organization champions the idea that adolescents can use any contraceptive method due to the benefit of avoided unintended pregnancies, which outbalance the risks associated with the use thereof.
PANCREATIC METAPLASIA OF THE GASTRIC MUCOSA IN CHILD
Authors:   Neonatology Clinic 1, Clinical Emergency Hospital, Targu-Mures, Damian Raluca , Marginean Cristina Oana ,   Pediatrics Clinic 1, Clinical Emergency Hospital, Targu-Mures,   University of Medicine and Pharmacy, Targu-Mures, Suciu Nicoleta ,   University of Medicine and Pharmacy, Targu-Mures, Marginean Maria Oana ,   University of Medicine and Pharmacy, Targu-Mures, Mocan Simona ,   Department of Pathology, Clinical Emergency Hospital, Targu-Mures, Melit Lorena Elena ,   Pediatrics Clinic 1, Clinical Emergency Hospital, Targu-Mures,   University of Medicine and Pharmacy, Targu-Mures
Published: July 2021

Pancreatic metaplasia is defined as the development of pancreatic tissue in an abnormal location and without direct connection to the pancreas. The heterotopic pancreatic tissue is most frequently noticed in the antral gastric mucosa, duodenum and jejunum. We present the case of a 13-year-old patient, admitted in Pediatrics Clinic 1 Targu-Mures, for recurrent abdominal pain and heartburns. The laboratory tests pointed out lymphocytosis (41%) with monocytosis (8.9%), eosinophilia (4.9%), an increased number of reticulocytes (20%), a decreased serum level of triglycerides and a value above the superior limit for calcium and magnesium. The abdominal ultrasound did not reveal any pathological modifications. The superior digestive endoscopy showed a granular gastric mucosa, therefore we took a biopsy of the antral mucosa, The pathological exam pointed out a fragment of pancreatic metaplasia in the antral gastric mucosa. The evolution was favorable with diet and treatment for the associated lesions. The particularity of the case consists in the presence of pancreatic metaplasia of the gastric mucosa in a patient with recurrent abdominal pain and heartburns, without significant familial or personal history.
ASPECTE PSIHOLOGICE ŞI ETICE LEGATE DE PREZENŢA MEMBRILOR FAMILIEI ÎN TIMPUL RESUSCITĂRII CARDIACE LA COPIL
Authors:   Ştiinţele comportamentului, Departamentul de Medicină Preventivă şi Interdisciplinaritate, Universitatea de Medicină şi Farmacie „Gr. T. Popa“, Iaşi, Iorga Magdalena , Russu Georgiana ,   Secţia de Cardiologie Pediatrică, Spitalul de Urgenţă pentru Copii „Sfânta Maria“, Iaşi, Petrariu Florin D. ,   Ştiinţele comportamentului, Departamentul de Medicină Preventivă şi Interdisciplinaritate, Universitatea de Medicină şi Farmacie „Gr. T. Popa“, Iaşi
Published: July 2021

Prezenţa membrilor familiei pe parcursul investigaţiilor medicale a determinat dezbateri intense. Aceste dispute au avut în centrul lor atât aspectele etice, psihologice, cât şi politice. Autorii abordează teoretic aspecte legate de prezenţa familiei pe parcursul intervenţiilor medicale în cazul copiilor cu probleme cardiace, în special al manevrelor de resuscitare. În acest domeniu s-au acumulat argumente şi contra-argumente generate de politicile de sănătate din diverse ţări, nivelul de colaborare al familiei, pregătirea specială a medicilor şi a întregii echipe implicată în resuscitare, includerea participării familiei în protocoalele de lucru şi crearea condiţiilor pentru desfăşurarea resuscitării în această modalitate.
TIMOMUL: O CAUZĂ RARĂ DE TUMORĂ MEDIASTINALĂ LA COPIL
Authors:   Clinica I Pediatrie, Spitalul Clinic Judeţean de Urgenţă, Târgu Mureş, Durlan Andreea , Mărginean Cristina Oana ,   Disciplina I Pediatrie, Universitatea de Medicină şi Farmacie, Târgu Mureş, Baghiu Maria Despina ,   Clinica I Pediatrie, Spitalul Clinic Judeţean de Urgenţă, Târgu Mureş, Grama Alina ,   Disciplina I Pediatrie, Universitatea de Medicină şi Farmacie, Târgu Mureş, Horvath Emoke ,   Disciplina Anatomie Patologică, Universitatea de Medicină şi Farmacie, Târgu Mureş, Chinceşan Mihaela-Ioana ,   Disciplina I Pediatrie, Universitatea de Medicină şi Farmacie, Târgu Mureş
Published: July 2021

Timomul este un neoplasm format din celule epiteliale timice, fiind rar întâlnit la copii. Aproximativ două treimi din tumorile mediastinale sunt asimptomatice la copii, diagnosticul fiind suspicionat în urma efectului de compresie a masei tumorale asupra căilor respiratorii. Prezentăm cazul unui pacient de sex masculin, în vârstă de 7 ani şi 8 luni, care se prezintă în serviciul de urgenţă acuzând oboseală la eforturi mici/repaus, tuse seacă, dispnee marcată, ortopnee, tahipnee, durere toracică, de unde se transferă de urgenţă la Clinica de Cardiologie Pediatrică, Tîrgu Mureş, cu diagnosticele: pericardită lichidiană, tamponadă cardiacă şi pleurezie dreaptă. Examenul computer tomografic toracic descrie o masă solidă inomogenă de 100/89/111 mm, la nivelul mediastinului anterior înglobând timusul şi parţial structurile vasculare ale mediastinului mijlociu. Se practică pericardectomie parţială, prelevare de ţesut tumoral şi citoreducţie tumorală extensivă, examenul histopatologic fiind Timom B3. Se iniţiază chimioterapie conform protocolului VENUTA Tymom, urmat de radioterapie adjuvantă, cu remisie clinică şi radiologică. Particularitatea cazului este dată de faptul că timomul este o tumoră rară la vârsta pacientului, creând dificultăţi de diagnostic, fiind fără complicaţii în timpul tratamentului, cu evoluţie favorabilă, cu remisie clinică şi radiologică la 1,9 ani.
PARTICULARITIES IN THE CHILD CHRONIC RHINOSINUSITIS
Authors:   II-nd Pediatrics Clinic, “St. Maria” Emergency Hospital for Children, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Murgu Alina , Moraru Evelina ,   II-nd Pediatrics Clinic, “St. Maria” Emergency Hospital for Children, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Rusu Daniela ,   ENT Department, “St. Maria” Emergency Hospital for Children, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Macsim Elena ,   Department of Radiology, “St. Maria” Emergency Hospital for Children, Iasi, Ioniuc Ileana ,   II-nd Pediatrics Clinic, “St. Maria” Emergency Hospital for Children, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Stana Bogdan ,   II-nd Pediatrics Clinic, “St. Maria” Emergency Hospital for Children, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Azoicai Alice ,   II-nd Pediatrics Clinic, “St. Maria” Emergency Hospital for Children, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi
Published: July 2021

Chronic rhinosinusitis is a rare pathology in pediatric pathology versus adult patients. Clinical manifestations are related, on the one hand, with the anatomical particularities and, on the other hand, with the immune response correlated with the age of the child. Allergy is the main cause in 50% of child rhinitis, 40% of them debuting early until the age of 6 years. The clinical expression of allergic rhinosinusitis in children can sometimes be accompanied by comorbidity manifestations or complications. Impaired mucociliary clearance can be induced by other rare pathological situations that produce mucus rheology modification, as in cystic fibrosis (CF). Through, the clinical heterogenicity of expression is in relation, on the one hand, with immunogenic response and anatomical particularities relative to age of the child, and secondly with the diversity of inducing factors (from very frequent like allergy to the least frequent, CF). It requires a correct diagnosis, early and appropriate treatment by a multidisciplinary team collaboration.
OSTEOPENIA IN CHILDREN WITH MALABSORPTION SYNDROM
Authors:   Department of Pediatrics, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Rusu Tania Elena , Moraru Evelina ,   II Pediatric Clinic, “Sf. Maria” Emergency Children’s Hospital, Iasi, Bozomitu Laura ,   Department of Pediatrics, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Anton Paduraru Dana Teodora ,   Department of Pediatrics, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi, Anghel Lucretia ,   Department of Internal Medicine, “Dunarea de Jos” University of Medicine, Galati, Rugina Aurica ,   Department of Pediatrics, “Gr. T. Popa” University of Medicine and Pharmacy, Iasi
Published: July 2021

Introduction. Malabsorption syndromes result in the disturbance of bone normal development and function. Objective. The assessment of bone density in children with malabsorption syndromes. The analysis of risk factors for osteopenia. The correlation between osteopenia, nutritional markers and bone metabolism markers. Material and method. 118 children with malabsorbtion syndromes of different etiologies, mainly Celiac disease (41 cases) and Cystic fibrosis (14 cases). Bone density was assessed by Quantitative Ultrasonography (QUS) with a Sunlight Omnisense Ultrasonometer 7000P. QUS was performed at two sites – radius (86 cases) and tibia (78 cases). 25hydroxivitamin D was measured in 10 cases by RIA method. Statistical analysis was made using SPSS for Windows. Results. Osteopenia was present in 32% cases. Decreased bone density at the radius was associated with the celiac syndrome. Osteopenia at the tibia was associated with cystic fibrosis. Osteopenia was more frequent in girls. Osteopenia was related to the duration of the disease. Osteopenia wasn’t related to BMI. Radius Z-score positively correlated to alkaline phosphatase levels and tibia Z-score to serum cholesterol levels. Radius and tibia Z-score negatively correlated with inflammatory marker levels. In children with celiac disease, the value of anti-transglutaminase antibodies was negatively correlated to radius and tibia Z-score values. 25(OH) vitamin D values were deficient in 8 patient and insufficient in 2, but its values didn’t correlate to radius/tibia Z-score. Clinical, biological and radiological signs of rickets were found in 35% of patients with osteopenia. Conclusions. Osteopenia was found in 1/3 of patients with malabsorption syndromes of the studied group. In 30% of patients, clinical, biological and radiologic rickets signs were present. 25(OH) vitamin D values didn’t correlate with the Z-score. A negative correlation between bone parameters and inflammation markers and anti-transglutaminase antibodies values was observed.
JUVENILE DERMATOMYOSITIS
Authors:   “Carol Davila” University of Medicine and Pharmacy, Bucharest, Covaci Sigrid ,   “Alessandrescu-Rusescu” National Institute for Mother and Child Health, Bucharest, Farkas Oana-Maria ,   “Alessandrescu-Rusescu” National Institute for Mother and Child Health, Bucharest, Cochino Alexis-Virgil ,   “Carol Davila” University of Medicine and Pharmacy, Bucharest,   “Alessandrescu-Rusescu” National Institute for Mother and Child Health, Bucharest
Published: July 2021

Juvenile dermatomyositis is a severe multisystemic autoimmune disease of uncertain origin, based on chronic perivascular inflammation, involving mainly the skin and the muscles. We present a dermatomyositis case with classical skin involvement, where muscle damage occurred more than a year after disease onset.