bluuebunny/crossref_metadata_2025 huggingface dataset:
Russian mobilization economy growth limits
Authors:   Saratov State University, Krasilnikov Oleg Yu.
Published: December 2024

Introduction. The article deals with the problems of constraints on the Russian mobilization economy growth. The current state of Russian economy is characterized by an increasing share of the military-industrial complex in its structure. There is a tendency towards an increase in
the production of weapons and corresponding structural shifts in the economy. Theoretical analysis. Production, labor (demographic), logistics,
monetary, and export-import components are identified as thresholds for the growth of Russian mobilization economy. For each component,
the relevant parameters limiting the growth of the mobilization economy are considered: the share of gross accumulation in GDP, the index of
industrial production, the unemployment rate, migration and others. Thus, gross accumulation in GDP has remained quite high for almost a
hundred years with small interruptions, which indicates the mobilization nature of the economy of the Russian Empire, the USSR and modern
Russia. However, the increase in mobilization cannot be unlimited, since this process occurs at the expense of the consumer sector and can lead
to negative social consequences. Results. It is concluded that in the conditions of a military conflict and economic sanctions, the problem of the
Russian mobilization economy growth limits is significantly aggravated. Existing labor, material and financial reserves, along with the defense
industry development, should be directed to further structural restructuring of the national economy, new industrialization based on the development of the knowledge economy.
Culture and economic development: Education, ideology (institutions) and science in the context of Russian modernization in the late 17th – early 18th centuries
Authors:   Saratov State University, Maksimov Vadim A.
Published: December 2024

Introduction. Interaction, interpenetration, synthesis of economics and culture have become an urgent field of research in modern
humanitarian scientific concepts and practical developments. The awarding of the Nobel Prizes in Economics in the last decade confirms the
importance of this area for a common understanding of the evolution and modernization of society. Theoretical analysis. Theories of economic
development began to include culture as an indispensable attribute of qualitative change. Three possible assumptions are put forward. Culture
and economy coexist, the impact is minimal. Economics as a culture, which implies the complete absorption of non-market actions, their total rationality and the insignificance of mental deviations and anti-incentives in economic practices. Culture as an economy is seen as an anthropological explanation of all individual, family, group and common interests, the dominance of intangible (social, ideological, political, etc.)
preferences. Empirical analysis. In Russian research, it is original to address the philosophical foundations of cultural change, raising questions
whether culture contains a civilizational code. A new understanding of socio-economic development is to rethink the evolution of economic
activity coordination mechanisms, in which institutions (formal and informal rules and norms) are evolutionarily “built” into a certain social
order. A significant addition to the understanding of development can be a cyclical process of structural coercion, in most cases done by the state.
Results. The modernization of society and Russian economy in the late 17th – early 18th centuries is the result of a mutually conditioned change
in culture, institutions, technological progress and well-being in the context of the interaction of power with different social classes. Book culture,
mental attitudes, educational practices led to sustainable economic growth and entrepreneurial activity.
Determinants of capital dynamics in modern Russian economy
Authors:   Saratov State University, Ogurtsova Еlena V. , Melkumyan Anna A. ,   Saratov State University
Published: December 2024

Introduction. The relevance of the study of theoretical and methodological problems of capital dynamics and the factors that determine
it is due to the permanent existence of imbalances and problems in the field of investment in Russian economy. Theoretical analysis. Capital
is one of the main factors of production and economic development that determine the level of labor productivity, innovation and social progress
of society, and acts not only as a tool for production, but also as a source of income and well-being for society as a whole. This is not only accumulated material and financial resources that are used to produce goods and services in order to make profit or income, but also self-reproducing
value that has the potential for capitalization, contributing to the increase in value, the generation of positive effects. Empirical analysis. Key
determinants that formed current trends are identified, and an analysis of the impact of institutional factors, monetary policy, foreign investment,
and the volume of money on the dynamics of capital is carried out. Conclusion. The article presents recommendations on the need to revise
government regulation measures and develop mechanisms for transforming savings into investments, as well as the formation of a diversified
policy that will change the existing capital structure and achieve its positive dynamics necessary to ensure further growth and development of
the Russian economy.
Implementation of public-private partnership projects in the field of healthcare: Problems and prospects
Authors:   Saratov State University, Mityaeva Natalia V. , Fedorovа Yulia V. ,   I. M. Sechenov First Moscow State Medical University (Sechenovskiy University)
Published: December 2024

Introduction. In the current conditions in the healthcare sector, there is an objective real need to develop and implement updated
approaches to management, financing and organization of the rendering medical services process. The purpose of the study is to analyze
the functioning of PPP mechanisms in the healthcare sector, identify their advantages and limitations, and systematize the experience of
implementing PPP projects in practice. Theoretical analysis. The author’s interpretation of public-private partnership in the healthcare sector is given, the strengths of project participants are identified and a categorization of PPP projects in healthcare is proposed, institutional
conditions, key parties are analyzed, problems and barriers to the development of PPP in healthcare are identified. Empirical analysis. The
most successful experience and main problems of implementing PPP projects in healthcare are analyzed. Results. Applied recommendations
are formulated aimed at increasing the efficiency of PPP projects in healthcare. The following are considered as promising mechanisms for
the development of PPP projects in the healthcare sector: leasing of existing medical facilities by investors, subject to their equipment and
use, creation of mobile medical centers for the population of peripheral areas, signing long-term contracts for medical examinations and
check-ups with state clinics, and implementation of medical research aimed at identifying hidden diseases and predispositions.
Problems of recognition and protection of copyright when using works created by means of artificial intelligence
Authors:   Saratov State Law Academy, Eresko Polina V.
Published: December 2024

Introduction. Advanced artificial intelligence technology (hereinafter referred to as AI) is being actively introduced around the world,
which also poses legal problems for the copyright institution. An urgent task of copyright law is the need to develop positions on the recognition of copyright in works created with the help of AI, and their protection for further use. Theoretical analysis. In the international and Russian law, there are problems in determining the legal status of AI as an object, subject, or quasi-subject of law. According to the Decree of the
President of the Russian Federation “On the development of artificial intelligence in the Russian Federation” and the first law on the regulation
of AI in world practice, approved by the European Parliament, AI is a complex or system of technological solutions. Thus, at the present stage
of the development of AI, it is recognized as an object of law. Еmpirical analysis. It has been revealed that problems of recognition and protection of copyright are associated with determining authorship of works created with the help of AI. The approaches to determining authorship
are highlighted, taking into account the role of a person in the process of creating works: they can be a user, a developer or owner of an AI
system, or the author of a precedent work on which artificial intelligence was trained. The paper considers the cases when part of a work created by AI goes into the public domain. The determining factor of authorship is the idea and creative concept of a person, implemented with
the help of AI systems, according to which the author is a person, and AI is just a tool for creating the results of human intellectual activity.
Results. The need to improve current legislation in the field of copyright for works created by AI has been proven; the most acceptable approach
to the recognition and protection of copyright in works created with the help of AI has been identified.
An Interdisciplinary Insight into the Ethnobiology of Mangroves: A Description of Human Health and Mangrove Health Relationships in the Persian Gulf and Gulf of Oman Region
Authors: Rahmanifar Farhad , Balef Reshad , Tanideh Nader , Kalbi Siavash , Alrubaye Aymen Abdulateef
Published: December 2024

Mangrove ecosystems in the Persian Gulf and Gulf of Oman are vital for biodiversity conservation and the sustenance of coastal communities. This interdisciplinary study explores the ethnobiology of mangroves, integrating ecological, ethnographic, and socio-economic perspectives to provide a comprehensive understanding of humanmangrove relationships in this region. We analyze the biodiversity and ecological dynamics of mangroves, emphasizing their role in coastal protection and habitat provision. Ethnographic insights reveal the cultural significance and traditional knowledge associated with mangroves, highlighting their importance in the local heritage and identity. The socio-economic analysis underscores the economic value of mangroves and the impact of conservation efforts on local livelihoods. Additionally, we address the challenges posed by climate change, deforestation, and pollution, proposing sustainable management strategies that combine traditional practices with modern scientific approaches. By showcasing successful community-led conservation initiatives, this study underscores the potential for sustainable mangrove management that benefits both ecosystems and communities. Our findings provide valuable insights for policymakers and conservationists aiming to protect and sustainably manage mangrove ecosystems in the Persian Gulf and Gulf of Oman.
Phishing URLs Detection Using Naives Baiyes, Random Forest and LightGBM Algorithms
Authors: Foozy Cik Feresa Mohd , Anuar Muhammad Amir Izaan , Maslan Andi , Adam Husaini Aza Mohd , Mahdin Hairulnizam
Published: December 2024

In response to the increasing complexity of phishing attacks, particularly in Malaysia, this study aims to compare the accuracy and precision effectiveness of three machine learning algorithms Naive Bayes, Random Forest and LightGBM in detecting URL (Uniform Resource Locator) phishing. This research employs a comprehensive four-stages methodology including data collection, preprocessing, feature selection, and classification to analyze data for URL phishing attacks classification. The objectives are to identify phishing attack features based on dataset using and machine learning algorithms, to compare between three classification algorithms of Naïve Bayes, Random Forest, and Light Gradient Boosting Model (LightGBM), and to evaluate the model in terms of accuracy, and precision using machine learning algorithms. Through this comparative analysis, the study seeks to develop a phishing detection model, to identify the suitable features and classification algorithms for the datasets. The result accuracy, precision for NB, Random & LightGBM. The Accuracy result of Naives Baiyes is 94.24%, the result of Random Forest is 94.80% and the result of LightGBM is 95.00%.
Carmen Salcedo Beltrán. Indemnizaciones por despido improcedente adecuadas, reparaciones apropiadas y su función disuasoria
Authors: García González Guillermo
Published: December 2024

El excelente libro de la profesora Carmen Salcedo Beltrán (Catedrática de Derecho del Trabajo y Seguridad Social y Miembro del Comité Europeo de Derechos Sociales) que se reseña, constituye una obra esencial para la disciplina laboral. Se publica, además, en un momento en el que la materia que se analiza, el despido improcedente y sus consecuencias, está presente en numerosos debates jurídicos. La autora nos ofrece un nuevo trabajo sobre la Carta Social Europea que confirma que es una de las mayores expertas sobre este texto convencional del Consejo de Europa y de su implementación en derecho comparado.
Pablo Sánchez Molina, La «mayor protección» como criterio racionalizador de la fragmentación de los derechos humanos en el constitucionalismo global
Authors: Requena de Torre María Dolores
Published: December 2024

En un contexto marcado por las complejidades de la globalización, y en particular, por su inherente pluralismo jurídico, SÁNCHEZ-MOLINA presenta una propuesta que aspira, como él mismo reconoce en la introducción de su obra, a «sacar beneficio del potencial de la globalización». Con este loable objetivo, la obra que tengo el placer de reseñar aborda el dilema de la fragmentación del Derecho Internacional (FDI) a través de la cláusula de mayor protección, presentándola como una herramienta para la gestión racionalizada del pluralismo legal.
Lactococcus lactis D4 Decreases NF-κB and α-SMA in Rat Models of Obstructive Jaundice
Authors: Suchitra Avit , Alvarino Alvarino , Darwin Eryati , Harun Harnavi , Rivai Muhammad Iqbal , Sukma Ade
Published: December 2024

BACKGROUND: Obstructive jaundice, often due to choledocholithiasis or malignancies, leads to immune suppression, intestinal damage, and bacterial translocation, worsening outcomes. Some inflammatory mediators like nuclear factor kappa B (NF-κB), alpha-smooth muscle actin (α-SMA), and interleukin-6 (IL-6) are important in this process. Current treatments remain inadequate, highlighting the need for novel approaches. Probiotics, such as Lactococcus lactis D4 (LLD4), may help reduce inflammation and bacterial translocation, thus offering a potential therapeutic option. This study was conducted to evaluate the effects of LLD4 on NF-κB, α-SMA, and IL-6 in obstructive jaundice rat models.METHODS: This post-test randomized controlled study involved 15 male Wistar rats divided into three groups: sham, bile duct ligation (BDL), and BDL+LLD4 groups. The rats were maintained for 7–10 days, with the rats in BDL+LLD4 group received fermented milk containing LLD4 via gavage at a dose of 112 mg/20 gBW per day for 7 days. The expression levels of NF-κB, α-SMA, and IL-6 were analyzed using immunohistochemistry.RESULTS: Administration of LLD4 were able to significantly reduced NF-κB expression compared to the BDL group (40.20±21.276 vs. 53.60 ± 20.403) in obstructive jaundice rat models. Though not significant, BDL+LLD4 group showed lower α-SMA expression compared to BDL group (58.40±14.271 vs. 63.20±9.16). However, administration of LLD4 did not give any significant effect on IL-6 expression.CONCLUSION: LLD4 reduces inflammation in models of obstructive jaundice by lowering the NF-κB and α-SMA expression. This indicates that LLD4 might be potential as an adjunct therapy for reducing morbidity in obstructive jaundice cases.KEYWORDS: obstructive jaundice, bile duct ligation, Lactococcus lactis D4, NF-κB, α-SMA, IL-6
Mesenchymal Stem Cell–derived Extracellular Vesicles: An Emerging Therapeutic Strategy for Diabetic Wound Healing
Authors: Meiliana Anna , Dewi Nurrani Mustika , Wijaya Andi
Published: December 2024

One of the most serious side effects of diabetes is diabetic foot ulceration (DFU). It is a severe and extremely morbid illness that has been linked to higher mortality on its own. The development of effective wound therapeutics in the future may be influenced by our current and developing understanding of wound pathophysiology. By reestablishing cellular functioning, small extracellular vesicles (sEVs), a crucial medium for intercellular communications, exhibit encouraging therapeutic potential in the treatment of DFU. Mesenchymal stem cell (MSC) derived exosomes and engineered extracellular vesicles (EVs) have the potential to aid in the healing of wounds. Along with encouraging the growth and stimulation of endothelial cells, keratinocytes, and fibroblasts, they also have immunomodulatory and anti-inflammatory properties. They help prevent damaged cells from dying, revitalize senescent cells, and boost angiogenesis. MSC-EVs can be a safe, effective and ethical therapy for DFU by increasing M2 macrophages polarization, improving the proliferation, reducing scar, and improving angiogenesis.KEYWORDS: mesenchymal stem cell, extracellular vesicle, diabetic wound, wound healing
Disability Rights and Swiss Citizenship: The Dimensions of Inclusive and Exclusive Integration Criteria
Authors: Ader Leslie
Published: December 2024

International treaties guarantee ‘fundamental rights’ for disabled people that ensure them a dignified life. However, access to citizenship is subject to specific criteria, which can be difficult to fulfill for people with disabilities. Consequently, there exists an intersecting policy tension between the exemptions of disabled people from citizenship criteria and migration control; both of which are “neighbouring legal fields” to disability law. This study of the Swiss case compiles and examines Swiss law that pertains to foreign migrants with disabilities and focuses on the following questions: (i) How has the legal framework that regulates access to Swiss citizenship for immigrants with a disability evolved over time? (ii) Has said legal framework become inclusive over time? The main findings are the following: (i) immigration and citizenship policies continue to value an individual’s capacity to contribute to society and (ii) the examined case law has developed to being indirectly ableist.
«Um ein Kind zu ernähren, musst du einfach auch einen angepassten Lohn haben.»: Kinderwunsch bei jungen Erwachsenen mit Beeinträchtigungen zwischen Selbstbestimmung und strukturellen Hindernissen
Authors: Zenhaeusern Noah , Biderbost Lorie , Schwab Lisa , Zurbriggen Jana
Published: December 2024

Mit der Unterzeichnung der Behindertenrechtskonvention der Vereinten Nationen (UN-BRK) im Jahr 2014 gestand der Schweizer Gesetzgeber Menschen mit Beeinträchtigungen bezüglich Elternschaft erstmals mehr Selbstbestimmung zu. Trotz der rechtlichen Anerkennung einer Familiengründung ist das Bedürfnis nach eigenen Kindern bei beeinträchtigten Menschen nach wie vor gesellschaftlich umstritten. Die Studie zeigt, dass sich junge Erwachsene mit Beeinträchtigungen durchaus Kinder wünschen, wobei die Motive für/gegen Kinder mehrheitlich auf eigene Werte zurückzuführen sind. Auch wenn die Entscheidung meistens selbstbestimmt erfolgt, ist dennoch zu sehen, dass strukturelle Komponenten der Verwirklichung eines Kinderwunsches zuwiderlaufen. Zur Verhinderung solcher Ausgrenzungseffekte besteht für die Schweizer Behindertenpolitik weiterhin grosser Handlungsbedarf.
Challenges in Teaching Tax Treaties
Authors: Van Raad Kees
Published: December 2024

This contribution deals with the interaction between domestic tax law and tax treaties. It provides an illustration of this interaction on the basis of the notion ‘permanent establishment’. Further, it deals with the difference that may exist between tax treaty and domestic law definitions of individual income items. It concludes with an explanation of the issues that arise when divergent income definition rules of two treaties need to be applied simultaneously and how such application of treaty rules interacts with the application of domestic law.
Założenia reformy systemu finansów jednostek samorządu terytorialnego
Authors: Bogucka-Felczak Monika
Published: December 2024

Celem niniejszego opracowania jest wskazanie wyzwań, przed jakimi stoi ustawodawca, programując proces reformy systemu finansów jednostek samorządu terytorialnego. Pozycja ustrojowa samorządu terytorialnego sprawia, że podstawowym celem reformy tego systemu pozostaje zapewnienie trwałości i efektywności samodzielnego wykonywania powierzonych samorządom zadań publicznych. Realizacja tego celu możliwa jest za pomocą różnych rozwiązań normatywnych, które ustawodawca powinien uprzednio rozważyć. Granice swobody ustawodawcy w wyborze tych rozwiązań wyznaczają konstytucyjne standardy wyposażania samorządów w dochody i wydatkowania przez nie środków służących finansowaniu zadań publicznych. Decyzje ustawodawcy powinny mieć oparcie w doświadczeniach praktycznych, pogłębionych analizach ekonomicznych, statystycznych, demograficznych. Skutkiem reformy powinno być stworzenie takiego systemu finansów samorządu terytorialnego, który zapewni efektywność wykonywania zadań przez władze lokalne w dłuższej perspektywie czasowej i który będzie adaptował się do zmieniającej się rzeczywistości społecznej i gospodarczej, co wymaga stworzenia instrumentów stałego monitoringu sytuacji finansowej wszystkich jednostek samorządowych, pozwalających na korektę systemu, gdy ten wykazuje dysfunkcje.
O wynikającym z art. 217 w związku z art. 8 ust. 2 obowiązku bezpośredniego stosowania Konstytucji RP
Authors: Dębowska-Romanowska Teresa
Published: December 2024

Opracowanie poświęcone jest obowiązkowi bezpośredniego stosowania Konstytucji w odniesieniu do wyznaczenia granic stanowienia danin publicznych jako dochodów państwa i samorządu terytorialnego. Chodzi zwłaszcza o odróżnienie danin od kar pieniężnych, sprecyzowanie budowy ustawy daninowej jako gwarancji przewidywalności kwoty należnej do zapłaty, a także gwarancji zasady in dubio contra fisco w przypadku danin innych niż podatki. W tekście wskazano także na granice stanowienia danin, których cel pozafiskalny przeważa nad celem fiskalnym, a co za tym idzie – na granice pomiędzy daninami a wywłaszczeniem na cele publiczne w rozumieniu art. 21 ust. 2 Konstytucji. Wskazano również na obowiązek bezpośredniego stosowania Konstytucji przez wszystkie organy i sądy w przypadku rozciągnięcia Ordynacji podatkowej na pobór innych niż podatki danin publicznych. Analiza tych zagadnień oparta jest na podstawie, jaką jest wywodzona z art. 8 ust. 2 Konstytucji zasada autonomiczności terminów i zwrotów językowych używanych w Konstytucji. Konieczne było także wskazanie na miejsce tzw. pojęć zastanych w procesie bezpośredniego stosowania ustawy zasadniczej.
Akcyza jako podatek konsumpcyjny
Authors: Glumińska-Pawlic Jadwiga
Published: December 2024

Podstawowym celem podatku jest zapewnienie dochodów budżetowych, natomiast opodatkowanie konsumpcji sprowadza się do obciążenia konsumentów podatkiem pobieranym w związku z nabywaniem artykułów konsumpcyjnych. Przedmioty konsumpcji powszechnej bywały zazwyczaj opodatkowane w formie akcyz i monopoli, będących podatkami bardzo starymi, które w czasie rozwoju historycznego często zmieniały swoją formę. Akcyza jest typowym specjalnym podatkiem obrotowym, obciążającym jedynie ściśle określone wyroby. Będąc podatkiem jednokrotnym, stanowi element ceny wyrobu, faktycznym podatnikiem tego podatku jest zatem ostateczny nabywca (konsument) danego dobra. Akcyza jest łatwa w poborze i w uiszczaniu, dając władzy państwowej nieograniczoną swobodę w poszukiwaniu nowych źródeł opodatkowania.
Ulga na działalność badawczo-rozwojową – najważniejsze cechy i wybrane aspekty praktyczne
Authors: Krajewska Aleksandra
Published: December 2024

Opracowanie obejmuje wybrane zagadnienia związane z funkcjonującą od 2016 r. ulgą na działalność badawczo-rozwojową (B+R). Na wstępie wskazano rozmaite instrumenty wsparcia działalności innowacyjnej, do których należą m.in. ulgi podatkowe. Następnie wyjaśniono istotę ulgi B+R oraz warunki uprawniające do skorzystania z tej preferencji, zwracając szczególną uwagę na definicję pojęcia „działalność badawczo-rozwojowa” oraz zakres i limity możliwych od odliczenia kosztów kwalifikowanych. W dalszej kolejności zaprezentowano najważniejsze cechy analizowanej ulgi w kontekście kryteriów sformułowanych w doktrynie w odniesieniu do ulg i zwolnień podatkowych. Przedstawiono również dane z lat 2016–2021 dotyczące liczby podatników podatków dochodowych korzystających z ulgi B+R oraz średnich kwot dokonywanych w tych latach odliczeń (w porównaniu do obowiązującej wcześniej ulgi na nowe technologie). Wskazano także kilka problemów praktycznych związanych z korzystaniem z omawianej preferencji. Opracowanie wieńczą konkluzje obejmujące ocenę instytucji ulgi B+R oraz postulaty pod adresem regulujących ją przepisów.
Czy danina solidarnościowa jest podatkiem?
Authors: Mączyński Dominik
Published: December 2024

Opracowanie zostało poświęcone ustaleniu rzeczywistego charakteru daniny solidarnościowej uregulowanej w przepisach ustawy o podatku dochodowym od osób fizycznych. W tekście zasygnalizowano wątpliwości dotyczące nazwy nowego świadczenia publicznoprawnego oraz jego umiejscowienia w przepisach ustawy podatkowej. Niezbędne było zatem przeanalizowanie relacji zachodzących między pojęciami „danina” i „podatek”. W tekście wykazano, że tzw. danina solidarnościowa jest w istocie formą opodatkowania dochodu osób fizycznych. Uniknięcie przez ustawodawcę zwrotu „podatek” miało na celu w szczególności ograniczenie negatywnych reakcji, które są nieodłącznym elementem towarzyszącym zwiększaniu ciężaru podatkowego. Zabieg ten nie pozostał jednak bez wpływu na jakość legislacji. W zakończeniu opracowania sformułowane zostały uwagi krytyczne dotyczące zastosowanej techniki legislacyjnej i konsekwencji praktycznych, które są jej rezultatem.
Wpływ ulgi abolicyjnej na opodatkowanie dochodów polskich rezydentów z pracy najemnej
Authors: Miemiec Wiesława , Łukasik Bartłomiej
Published: December 2024

Opracowanie stanowi syntetyczny przegląd problematyki unikania podwójnego opodatkowania dochodów z pracy najemnej pracowników w odniesieniu do polskich rezydentów podatkowych wykonujących pracę za granicą. Autorzy prezentują metody unikania podwójnego opodatkowania dochodów rezydentów podatkowych z pracy wykonywanej w Polsce, z uwzględnieniem ewolucji ich stosowania w Polsce na przestrzeni czasu oraz ich wpływu na wysokość zobowiązania podatkowego. Analiza dokonana została przy szczególnym uwzględnieniu zmian wynikających z implementacji Konwencji Wielostronnej MLI oraz ograniczenia wysokości stosowania ulgi abolicyjnej wprowadzonej w 2021 r. W opracowaniu omówiono aspekty tej zmiany, w tym jej konsekwencje społeczne i ekonomiczne. Zaprezentowano także postulaty, które mogą przyczynić się do poprawy efektywności systemu podatkowego i zwiększenia respektowania konstytucyjnych zasad równości i powszechności w opodatkowaniu.
Zwiększenie zaufania do administracji podatkowej oraz refleksja nad docelową strukturą dochodów podatkowych sektora publicznego jako jedno z wyzwań współczesnego prawa podatkowego
Authors: Puncewicz Andrzej , Pieślak Magdalena
Published: December 2024

Przedmiotem zainteresowania autorów opracowania są wyzwania, z którymi w najbliższychlatach trzeba będzie zmierzyć się w Polsce. Na podstawie subiektywnej oceny autorzykoncentrują się na dwóch z nich: zwiększeniu zaufania pomiędzy podatnikami i administracjąpodatkową oraz zmianie struktury dochodów podatkowych sektora publicznego.
Catalytic Effects of Temperature and Rainfall Variabilities on the Occurrence of Ruminant Livestock Diseases in Some Southern African Countries: A Review
Authors: Seanego L.M. , Chitura T.
Published: December 2024

Extreme climatic variations contribute to the increased occurrence of livestock diseases by creating new transmission routes brought about by the survival, adaption and population growth of disease vectors and pathogens. With the growing global concern about climate change, the sustainability of livestock production is threatened. In developing countries, livestock is used to combat the effects of poverty and malnutrition by providing income, manure and food security. The aim of this review is to evaluate the effects of temperature and rainfall variabilities on the occurrence of ruminant diseases. The literature used in this review was sourced from electronic databases such as Google Scholar, ResearchGate, Link springer and Science Direct and covers the period of 2006 to 2022. Literature search revealed that the occurrences of ruminant diseases in Southern African countries were influenced by temperature, rainfall and humidity variations. Climatic factors act as catalysts for the transmission of diseases by weakening the immune system of the host, facilitating the abundance of vectors and pathogens in their habitats and contaminated environments. Information on the impact of climatic conditions on the occurrence and prevalence of diseases is important in bringing disease awareness and developing disease control measures.
Molecular Identification of Forensic Insects Collected from Jeddah, Saudi Arabia
Authors: Sharawi Somia Eissa , Dagal Maryam M. Al , Alghamdi Tariq S. , Alkenani Naser Ahmed , Shafi Manal E. , Alyahya Hanan S. , Mahyoub Jazem A.
Published: December 2024

Background: Forensic entomology utilizes insects for legal and criminal investigations, particularly in determining the time of death when traditional medical parameters become ineffective after 72 h. Insects play a crucial role in Post-Mortem Interval (PMI) estimation and provide insight into crime scene events. Methods: This study focused on the collection and molecular identification of forensic insects in Jeddah, Saudi Arabia. Rabbit carcasses were used as human analogs and were placed in specialized cages across five locations. Insects were collected twice daily for two weeks and identified based on their morphological and molecular characteristics. DNA extraction, polymerase chain reaction (PCR)and sequencing were used for genetic analysis. Result: Phylogenetic analysis revealed significant genetic similarities among the collected species, indicating low genetic diversity and a stable population structure. The key species identified were Sarcophaga dux, Wohlfahrtia nuba, Sarcophaga harpax, Chrysomya albiceps, Chrysomya megacephala, Chrysomya marginalis, Atherigona orientalis, Musca domestica and Hydrotaea capensis. These findings support the use of genetic analysis for accurate species identification in forensics. Additionally, this study highlights the potential impact of climate change on insect populations, suggesting future research directions in forensic entomology. This study contributes to the understanding of forensic insect ecology in the Kingdom of Saudi Arabia and enhances forensic investigation methods.
ESTA IMAGEM NÃO É MERAMENTE ILUSTRATIVA! APONTAMENTOS PARA ANÁLISE DO ETHOS ENCAIXADO NO CAMPO PUBLICITÁRIO
Authors: Queiroz da Silva Ana Lourdes
Published: December 2024

O objetivo deste artigo é contribuir com a noção de ethos encaixado, conceito situado na Análise do Discurso francesa e apresentado por Dominique Maingueneau, na obra Variações sobre o ethos (2020).Trata-se da análise de um anúcio publicitário da Duloren, posto a circular em 2012 e imediatamente rechaçado pelo apelo popular, o que resultou na sua retirada da grande mídia, acusado de disseminação de racismo e sexismo por meio do uso da figura de uma mulher negra, moradora da favela da Rocinha. Focalizarei a atenção em dois aspectos fundamentais para descrever e demonstrar o funcionamento do texto: o tratamento da propaganda como resultado da arquienunciação de uma marca (MAINGUENEAU, 1996) e a noção de ethos encaixado (MAINGUENEAU, 2020), a partir de uma memória compartilhada em torno de uma comunidade discursiva pré-construída e anterior à enunciação. A análise do corpus possibilitou a observação do discurso racista como uma “mentalidade silenciosa” em narrativas desenvolvidas pela indústria publicitária e a contribuição para a noção de ethos encaixado por meio da publicidade.
EFEKTIVITAS PEMBELAJARAN MEMBACA AL-QUR’AN PADA ANAK USIA 5-6 TAHUN DENGAN MENGGUNAKAN METODE TILAWATI BERIRAMA DI TPQ NURUS SALAM SERAH GRESIK
Authors: Safitri Linda Afiya , Ulum Mohammad Samsul
Published: December 2024

The tilawati method studied by the author is said to be rhythmic, because the tilawati method at TPQ Nurus Salam uses 4 songs that are appropriate for its class. This research method uses a quantitative approach with an experimental research type. The research design uses one group pre-test post-test. The population in this study were all volume 4 aged 5-6 years at TPQ Nurus Salam Serah Gresik. The data collection techniques used were observation and student learning outcome tests. Data collected through tests and described using the Paired Sample T-test hypothesis test. The results of the study showed that (1) The implementation of the rhythmic tilawati method volume 4 at TPQ Nurus Salam was always carried out by teachers which included a classical approach using teaching aids, teachers exemplified rhythmic reading on the teaching aids, carried out an individual approach with the reading and listening technique, and carried out daily evaluations. This is proven by an average score of 3.66. (2) Measuring the effectiveness of learning the Qur'an using the rhythmic tilawati method at TPQ Nurus Salam using Pre-Test Post-Test, in this measurement it shows that, after implementing the rhythmic tilawati method at TPQ Nurus Salam it has an influence on the development of reading the Qur'an of children aged 5-6 years. It can be seen from the increase in the average value from the pre-test 70.0 to the post-test 87.5.
PENERAPAN PEMBELAJARAN AL-QUR’AN MELALUI METODE WAFA DENGAN MENGGUNAKAN MEDIA KARTU GAMBAR DAN ALAT PERAGA TERHADAP KEMAMPUAN BACAAN DI TK TERPADU PUTERA ZAMAN
Authors: Nisanabila Khairun , Ulum Mohammad Samsul
Published: December 2024

The wafa method is a comprehensive and comprehensive approach to learning the Qur'an that utilizes the right and left hemispheres of the brain. The Wafa method is referred to as the right brain approach, which utilizes the senses of touch, sight, and hearing, to facilitate learning.The purpose of this study is to describe the implementation of Al-Qur'an learning, the achievement of the development of Al-Qur'an learning outcomes, and the superiority of Al-Qur'an learning through the Wafa method using picture card media and props on reading skills at Putera Zaman Integrated Kindergarten.The results showed that, (1) The implementation of Al-Qur'an learning through the Wafa method is very conducive and vibrant, because the ustadzah is good at teaching by using gestures to provoke enthusiasm and minimize student boredom. (2) The achievement of the development of Al-Qur'an learning outcomes through the Wafa method, including starting to develop, is characterized by indicators, students concentrate when learning the Al-Qur'an, students are serious when learning the Al-Qur'an and students follow Al-Qur'an learning activities from beginning to end. (3) The advantages of learning the Qur'an through the wafa method can make students enthusiastic about Qur'anic education.
PENGARUH PENGGUNAAN MEDIA RODA PUTAR DALAM MENINGKATKAN KEMAMPUAN MENGENAL HURUF HIJAIYYAH PADA ANAK DI TK ABA 14 SIDOKUMPUL KOTA LAMONGAN
Authors: Maulidyah Unzilatul Fithri
Published: December 2024

This research focuses on efforts to improve children's ability to recognize hijaiyyah letters through the use of spinning wheel media at Kindergarten ABA 14 Sidokumpul. With a sample size of 30 children who showed difficulty in recognizing these letters, researchers used a pre-experimental design (one group pre-post test design) to evaluate the effectiveness of the media used.The results of the research showed that the use of spinning wheel media succeeded in increasing children's ability to recognize hijaiyyah letters. The observations and treatment carried out showed significant improvement, with the average pretest score increasing from 16.4 to 20.7 after the intervention. Data analysis also shows high significance (0.000 < 0.05), which supports the hypothesis that the spinning wheel media has a positive effect on learning hijaiyyah letters.Researchers hope that the results of this research can become a reference for further research, especially in examining the long-term impact of introducing hijaiyyah letters on children's reading and writing abilities in the future.
The Sustainability of Tunisia’s Water Resources
Authors: Zaidan Mahdi
Published: December 2024

This rapid bibliography elaborates on four dimensions of Tunisia’s water sector. The first and second sections deal with sustainable water use and equality of access in Tunisia, outlining how certain sectors and government policies affect water supply and access. In the third section, Tunisia’s transboundary groundwater aquifer and rivers and the international bodies coordinating their use are discussed in detail. The last section deals with how climate change will affect the water sector in Tunisia.
PAS U BIOETIČKOM I MUSLIMANSKOM TEOLOŠKOM DISKURSU
Authors: JAŠIĆ ORHAN , KATICA MUHAMED , ČEMO KENAN
Published: December 2024

U prvom dijelu teksta ukratko je skrenuta pozornost na fenomen pasa kao kućnih ljubimaca s jedne, te pasa lutalica s druge strane. Osim toga, navedeni su određeni primjeri intenzivnog suodnosa čovjeka i psa, kako kroz historiju, jednako tako i u epohi postkulture. Posebno je razviđan bioetički problem odnosa ljudi prema psima lutalicama u Bosni i Hercegovini pri čemu je podcrtana etičko-moralna (ne)odgovornost nekadašnjih vlasnika pasa. Tijekom reflektiranja navedenih sadržaja, osim u bioetičkom rakursu, ova tematika je promišljana i iz rakursa muslimanske Tradicije, odnosno teologije morala. Tom prigodom pojam psa je sagledavan dominantno iz muslimanske teološko-moralne perspektive, ali u dijalogu sa bioetikom, tj. kroz prizmu integrativne bioetike.
INTERRELIGIOUS BIOETHICS: CHALLENGES AND PERSPECTIVES
Authors: LADAS IOANNIS
Published: December 2024

Interreligious bioethics examines the ethical issues arising from the applications of biotechnology and genetic engineering at the beginning, maintenance, and prolongation of human life through the prism of multiple religious traditions and perceptions. It also examines issues concerning the natural environment, as well as the living beings that inhabit it. Specifically, interreligious bioethics tries to identify points of convergence and possible compromises among different religious traditions on bioethical questions, such as abortions, artificial fertilization, surrogate motherhood, experiments on humans, and animals, the protection of the natural environment, and the cremation of the dead. In this context, it seeks to enhance understanding and cooperation between different religions on bioethical issues, promoting mutual respect and understanding. Its importance has grown due to globalization and the increasing interdependence between societies, as well as due to the rapid developments in medicine and biotechnology that pose new ethical questions. In this spirit, the present article refers on the one hand to the value of interreligious bioethics in contemporary multicultural societies and on the other hand examines the challenges and prospects that exist, aiming at the creation of an Interreligious Committee on Bioethics.
TEOFRASTOVA METAFIZIKA U SVETLU ARISTOTELOVE DIJALEKTIKE
Authors: RUDIĆ LUKA
Published: December 2024

U ovom radu autor nastoji da ukaže na vezu između Teofrastove Metafizike i Aristotelovog dijalektičkog metoda. Autor će analizirati dijalektički metod preko njegove veze sa dva važna pojma u Aristotelovoj filozofiji: pojmovima endoxa i aporija. Ukazaćemo na način na koji se Aristotel kreće kroz aporije – kroz faze dijaporije i euporije. Pokazaće se da Aristotelovo mišljenje funkcioniše unutar aporetičko-dijalektičkog te endoksičko-dijalektičkog aparata. U tom smislu, pokušaćemo da ukažemo da je Teofrastova Metafizika na nivou metodologije samog mišljenja veoma bliska Aristotelu, te da je način na koji Teofrast izvodi argumente i kreće se unutar aporija suštinski aristotelijanski. Tako Teofrast čak i kada dovodi u pitanje stavove Aristotelove Metafizike postupa aporetičko-dijalektički.
КОНЦЕПТ СТРАХА У СРПСКОЈ ФРАЗЕОЛОГИЈИ
Authors: Драгић Мила
Published: December 2024

У овом раду анализирају се фразеолошке јединице српског језика којима се обележава концепт страха. Анализом је обухваћено око шездесет фразеологизама различитог лексичког састава који су преузети из дескриптивних и фразеолошких речника. Јединице као што су имати зечје срце, крв се коме леди у жилама, ноге се коме одсекле од страха, позеленети од страха посматрају се, пре свега, са становишта когнитивне лингвистике и теорије појмовних метафора, чиме се откривају домени људског искуства који се користе за објашњавање сложене концептуалне структуре дате емоције у језику. Овај концепт, као и сваки други, у одређеној мери зависан је од културе, па се у анализи узимају у обзир и специфичности које проистичу из порекла фразеологизама и њихове припадности одређеној културној средини. Циљ је да се испитају природа концепта емоције страха у нашој култури и механизми манифестовања овог концепта у језику кроз фразеологизме. Разумевање овог концепта може бити користан допринос разумевању основних принципа функционисања људског ума и начина на који човек доживљава свет и своје постојање у њему.
АПСОЛУТНИ ДАТИВ И ЗАВИСНА РЕЧЕНИЦА У "ЖИТИЈУ АРХИЕПИСКОПА ДАНИЛА II"
Authors: Марјановић Бранислава
Published: December 2024

У раду се на тексту Житија архиепископа Данила II анализирају синтаксич- ко-семантичке карактеристике апсолутног датива и конкурентни однос конструкције према временској зависној реченици, а потом и другим врстама зависних реченица. Пажња је посебно посвећена иновацијама које ово типично књишко средство у српскословенском језику испољава у односу на старословен- ски канон. Добијени резултати су упоређени са сличним истраживањима упо- требе апсолутног датива и њему функционално конкурентне зависне реченице у другим српскословенским текстовима како би се истакле стилске одлике језика Даниловог ученика, писца овог житија.
Употреба апсолутног датива у различитим функцијама и са различитим семантичким нијансама, као и мали број примера у којима је дошло до понародњавања ове конструкције, потврђују да текст остаје веран традицији, те да је писан вишим стилом српскословенског језика.
О ЈЕЗИКУ И/У ПОЛИТИЦИ: ПОВЕСТ ЈУГОСЛОВЕНСКИХ ИСТРАЖИВАЊА
Authors: Степанов Страхиња
Published: December 2024

У овом ће се кратком прилогу изложити преглед радова домаћих аутора који су се бавили односом политике и језикa у СФР Југославији, у времену од краја шездесетих година XX века до распада заједничке државе. Намера је аутора да представи релевантну литературу која је у том периоду публикована и да је систематизује, тј. класификује (и евалуира) према одређеним садржајно-теоријским параметрима и спознајним досезима. Имајућу у виду популарност и пролиферацију савремених дискурсних (критичкодискурсних) истраживања политичког текста/говора/језика (у иностранству, али и у нашој академској заједници), аутор је сматрао да би било корисно скренути пажњу на почетке (претече) истраживања политичког дискурса и у нашој средини, те указати на (тематске, теоријске, методолошке) сличности/подударности тих радова с оним што се може прочитати у актуелној научној продукцији када је реч о датом предмету истраживања.
Hadis Tentang Menikah Dengan Mahram Melalui Pendekatan Psikologi
Authors: Fadllillah Nurul , Muhid Muhid , Nurita Andris
Published: December 2024

Marriage is a very important and sacred event in life, because marriage is a step towards entering a new life. The hadith stipulates the monastery of a child to be married because of marriage. All clerics agreed on the existence of such a monasticism between breastfed children and breastfeeding women. The breastfed child becomes a child for the woman who feeds him so it is illegitimate to marry forever. For the child can look at the woman, be alone, and travel together. In this study using the type of library research (library research), this research is also qualitative. The prohibition of marriage is also sometimes necessary based on eugenic reasons (to glorify or improve race) such as the prohibition of remarriage for lunatics, severe memory weakness, people with epilepsy (ayan), and people with other severe mental illnesses. As for the meaning of the prohibition of marrying mahram, especially mahram persusuan, namely marrying a persusuan brother or persusuan mother, but in this case the marriage is prohibited because in the hadith of the Prophet is actually an illegitimate relationship equal to forbidden because of the nasab relationship, and is prohibited both by the State Law and the Islamic religion. However, if inbreeding occurs, it is feared that there will be diseases or problems that cause the personality or personality of a person, especially children, to be bad.
Peran dan Kontribusi al-Rubayyi binti Muawwidz dalam Periwayatan Hadis: Kajian Tokoh Hadis
Authors: Alawiah Neli , Tajul Arifin  , Engkos Kosasih
Published: December 2024

Hadis merupakan landasan yang sangat penting dalam mengamalkan ajaran Islam, baik dalam ibadah secara ritual ibadah maupun sosial. Dalam memahami hadis, diperlukan informasi yang sangat mendalam mengenai tokoh-tokoh hadis. Pembahasan mengenai tokoh penyebaran dan periwayatan hadis sudah banyak dibahas namun tokoh tersebut merupakan para tokoh dengan jenis kelamin laki-laki, sehingga diperlukan untuk mengkaji salah satu tokoh perempuan yang berpengaruh dalam periwayatan hadis. Tokoh perempuan dalam periwayatan hadis salah satunya adalah al-Rubayyi binti Muawwidz dan merupakan salah satu sahabat Nabi Muhammad SAW yang dikenal karena keihklasannya, kebijaksanaannya serta keberaniannya dalam penyebaran hadis dan dedikasinya terhadap agama Islam. Tujuan penelitian ini adalah untuk mengetahui hadis yang diriwayatkan oleh Rubayyi binti Muawwidz. Penelitian ini menggunakan jenis penelitian kepustakaan dan pendekatan normatif di mana penulis melakukan pengolahan data berupa analisis konten. Hasil penelitian menunjukkan bahwa Rubayyi binti Muawwidz meriwayatkan hadis yang dijelaskan dalam beberapa kitab hadis, menunjukkan sifat kebijaksanaan beliau dan wawasannya tentang ajaran Islam, serta mencerminkan perannya sebagai pembawa pengetahuan dari Nabi SAW.
Analisis Hadist Tarbawy Tentang Sifat Kepribadian Pendidik
Authors: Khalimah Nur , Fitria Ulfa
Published: December 2024

kepribadian merupakan gambaran sikap yang berbeda dari individu satu dengan yang lainnya. hal ini disebabkan oleh penyesuaian pandangan dalam konteks dinamis yang berhubungan dengan tingkah laku yang terintegerasikan dan yang menggambarkan interaksi antara kemampuan yang diwariskan serta adanya pengaruh lingkungan. pendidikan adalah proses pengubahan sikap dan tata laku seseorang atau kelompok orang dalam usaha mendewasakan manusia melalui upaya pengajaran dan pelatihan, juga berarti proses, cara, perbuatan mendidik peserta didik berdasarkan telaah dan analisis dalam hadits yang digunakan dalam rujukan studi diperoleh simpulan bahwa menjadi seorang pendidik harus memiliki sifat kepribadian baik. kedudukan seorang pendidik sebagai orang tua peserta didik dilingkungan sekolah, ada beberapa sifat yang dimiliki seorang pendidik yaitu memiliki sifat lemah lembut, rasa kasih sayang, berkata dan berlaku jujur agar dapat diteladani oleh peserta didiknya, seorang pendidik memiliki rasa ingin mengembalikan ilmunya kepada Allah SWT dan memperhatikan syarat-syarat yang harus dimiliki seorang pendidik yaitu seorang pendidik harus berlaku adil kepada peserta didiknya dengan tidak saling membedakan, berlapang dada dengan segala sikap yang bermacam-macam, seorang pendidik harus ikhlas dengan mendidik peserta didiknya.