bluuebunny/crossref_metadata_2025 huggingface dataset:
Critical Review Of The Atad Implementation: Addressing Base Erosion and Profit Shifting: The Implementation of the ATAD in Germany
Authors: Fehling Daniel
Published: February 2023

Germany has been an active supporter of the Base Erosion and Profit Shifting (BEPS) Project from its initiation and has also whole-heartedly supported the implementation of core BEPS recommendations in Europe through the anti-tax avoidance directive (ATAD). However, the subsequent domestic implementation process took longer than expected. It was only in June 2021 that the last remaining pieces of the ATAD were transposed into German tax law. This article explains Germany’s perspective on the ATAD more generally and describes which parts of domestic tax law have been amended in order to ensure conformity with the directive.

ATAD implementation in Germany, CFC, interest deduction limitation, GAAR, exit taxation, hybrid mismatches
Policy Note: Assessing the Impact of Pillar Two on Developing Countries
Authors: Tandon Suranjali
Published: February 2023

The Pillar Two reform is designed to end the four decade long race to the bottom that persisted despite the minimum standards and best practices promoted by the Base Erosion and Profit Shifting (BEPS) Program. However, in the process of mending the inadequate international tax system, the Organisation for Economic Co-operation and Development (OECD) changed its agenda to addressing tax competition. With a wide objective of increasing the effective tax rates (ETRs) across jurisdictions to 15%, it disregards the constraints that it imposes on developing countries. This article demonstrates that the immediate revenue gains of developing countries remain limited, and the tax will restrict the ability to offer tax incentives and will undermine the sovereignty of states in its application to some extent.

Pillar two, tax incentives, domestic minimum taxes, carve-outs, regulatory competition.
Article: Pillar 2: An Analysis of the IIR and UTPR from an International Customary Law, Tax Treaty Law and European Union Law Perspective
Authors: Debelva Filip , De Broe Luc
Published: February 2023

This article discusses potential jurisdictional conflicts between the Pillar 2 rules and international customary law, taking into account potential frictions with tax treaty law and European Union law. In addition, the authors assess whether the Pillar 2 rules can be justified in the same way as controlled foreign company (CFC) rules, thereby referring to the principle of personality. Part three of the article evaluates how conflicts between the Pillar 2 rules and international law are to be resolved. The authors conclude by providing potential solutions to resolve jurisdictional conflicts.

Pillar 2, IIR, UTPR, international customary law, EU law, tax treaties, jurisdiction, nexus, VCLT
Article: DAC6: Some (potential) Incompatibility Profiles with Article 6 ATAD
Authors: Purpura Andrea
Published: February 2023

From a comparative analysis of Article 6 Anti Tax Avoidance Directive (ATAD) and the Directive Administrative Cooperation (DAC)6, it would seem that the disclosure requirements of the latter are in accordance with the concept of tax avoidance (or ‘abuse of rights’) introduced by the general clause of Article 6 ATAD.

Nevertheless, notwithstanding the consistency of the DAC6 with the general anti-abuse clause of the ATAD, at least two types of uncertainties appear to arise. The first concerns the consistency of the directive mentioned previously with the ultimate purpose of the anti-avoidance regulations (which is to exclusively prevent and counteract avoidance conduct). The second involves the compatibility of the disclosure requirements imposed by the directive with the general anti-abuse clauses currently in force in some European legal systems (for all, reference will be made to the Italian experience).

The comparison outlined above would appear to demonstrate that the reporting obligations established by the DAC6 are overly broad and that they do not adequately take account of the ‘non-tax reasons’ that may justify the cross-border mechanism even for a transaction from which tax advantages may arise at the same time.

ATAD, General Anti Avoidance Rule (GAAR), DAC-6, exchange of information, tax avoidance, Article 10-bis
Article: The Potential Impact of Pillar Two on Tax Incentives
Authors: Bammens Niels , Bettens Dieter
Published: February 2023

After lengthy negotiations, the OECD proposed its model rules on Global Anti-Base Erosion Rules (GloBE) on 20 December 2021. They impose a minimum tax rate of 15% on large multinational companies wherever they operate. Consequentially, the GloBE rules are intended to render tax incentives ineffective to the extent that they reduce the effective tax rate (ETR) on in-scope entities below 15%. Moreover, tax competition should also level off at 15% as tax incentives would no longer increase the attractiveness of a jurisdiction to the extent that they reduce the ETR below this amount. Nevertheless, several design aspects of Pillar Two risk obstructing those objectives. Most notably, the substance based carve-out excludes routine profit from substantive activities from the scope of the GloBE rules on a formulaic basis. This means that incentives can theoretically be maintained and tax competition can continue for this income. In practice, however, the design of the carve-out entails that it does not distinguish between incentives for substantive income and those for non-substantive income. Moreover, the combination of the substance based carve-out and the qualified domestic minimum top-up tax (QDMTT) could result in a new form of tax competition.

international effective minimum taxation, GloBE, Pillar Two, tax incentives, substance based carve-out, qualified domestic minimum tax, OECD, tax competition
Recent Issues in Medical Journal Publishing and Editing Policies: Adoption of Artificial Intelligence, Preprints, Open Peer Review, Model Text Recycling Policies, Best Practice in Scholarly Publishing 4th Version, and Country Names in Titles
Authors: Huh Sun
Published: February 2023

In Korea, many editors of medical journal are also publishers; therefore, they need to not only manage peer review, but also understand current trends and policies in journal publishing and editing. This article aims to highlight some of these policies with examples. First, the use of artificial intelligence tools in journal publishing has increased, including for manuscript editing and plagiarism detection. Second, preprint publications, which have not been peer-reviewed, are becoming more common. During the COVID-19 pandemic, medical journals have been more willing to accept preprints to adjust rapidly changing pandemic health issues, leading to a significant increase in their use. Third, open peer review with reviewer comments is becoming more widespread, including the mandatory publication of peer-reviewed manuscripts with comments. Fourth, model text recycling policies provide guidelines for researchers and editors on how to appropriately recycle text, for example, in the background section of the Introduction or the Methods section. Fifth, journals should take into account the recently updated 4th version of the Principles of Transparency and Best Practice in Scholarly Publishing, released in 2022. This version includes more detailed guidelines on journal websites, peer review processes, advisory boards, and author fees. Finally, it recommends that titles of human studies include country names to clarify the cultural context of the research. Each editor must decide whether to adopt these six policies for their journals. Editor-publishers of society journals are encouraged to familiarize themselves with these policies so that they can implement them in their journals as appropriate.
Intrusion Detection System Using Deep Learning for DoS Attack Detection
Authors: Kurniawan Andre Arta , Jusak  , Musayyanah
Published: February 2023

Various attacks on a computer network or the internet have generated many incidents and cases, this makes security threats in using the internet or computer networks a major focus. Denial of Service attack or often referred to as DoS attack is one of the attack techniques that carry out flooding packets or requests to the target computer until the target computer is down. Prevention is needed in order to minimize existing attacks. IDS can be used as a detector in network traffic, but because IDS has its limitations, an IDS system is built using Deep Learning to detect DoS attacks. By using the data from the wireshark log as a dataset, it is necessary to do data normalization which will then be inputted into CNN VGG-19. The test results that have been carried out with variations in the data inputted into the CNN VGG- 19 produce an average accuracy of 99.32% with an average loss of 4.08%, and by varying the iteration of the training process the resulting accuracy is 99.17% with an average loss - an average of 4.46%. And the ROC Curve value for the True Positive Rate and the False Positive Rate is 1.
Technical Lateral Buckling with Stress and Strain Analysis of Semi-slender Thin-walled Cylindrical Pinned Column made of Steel St35 Simplified with A= Ael, Jz= Jzel, E= Ec , Epl = Esc
Authors: Murawski Krzysztof
Published: February 2023

The paper continues and discusses the next case of the simplified method of the Technical Stability Theory (TSTh) of loss of stability of lateral buckling in elastic-plastic states of semi-slender columns axially compressed by a force. It is again assumed that in the critical elastic-plastic transverse cross-section there are the elastic and plastic parts of the area, keeping strength. It is still assumed that in the elastic-plastic transverse cross-section only the elastic part of column keeps the resistance, i.e. the transverse cross-section area A= Ael, moment of inertia of a cross-section area Jz= Jzel as well as still is assumed that the elastic Young’s modulus E features the elastic static moment Szel, and the plastic modulus Epl features the plastic static moment Szpl. The new simplification is that the elastic Young’s modulus E is varying with the slenderness ratio Lambda and equals the compress modulus, i.e. E= Ec(Lambda) as well as the plastic modulus equals the secant compress modulus also is varying with the slenderness ratio Lambda, i.e. Epl= Esc(Lambda) taken from the experimental researches. The graphs of the functions of the curved axes, their slopes, deflections, stresses and strains of the thin-walled cylindrical column D45x1x545 mm with slenderness ratio Lambda= 35 as well as the critical compressive stresses depending on the cross-section areas A and slenderness ratios Lambda are presented as the theoretical examples with the new assumptions and compared to results obtained from experiments with thin-walled cylindrical columns made of steel St35.
Five and Dime
Authors: Brown Aaron
Published: February 2023

Aaron Brown takes us on a trip to the transition zone between Mediocristan and Extremistan. Don�t forget your baseball bat!
We Hold These Truths not to be Self-evident, Part 1: Two Wrongs Making a Right
Authors: Poulsen Rolf
Published: February 2023

Risk-neutral pricing, swap valuation, and the Black-Scholes call option Delta.
Referential Objects: A Coda
Authors: Marsden Joseph
Published: February 2023

If we shadows have offended, think but this and all is mended.
Option Prices Expansions and Applications
Authors: Bloch Daniel
Published: February 2023

Daniel Bloch presents a general pricing approximation technique for European call option prices in a jump-diffusion model with stochastic interest rates. The author considers the dynamics of the logarithm of the forward price, under the forward measure, in the class of multifactor Affine and Quadratic models without jumps, and devise the dynamics of its associated variance swap. Bloch expresses the expected future average volatility as a function of that variance swap, and uses classical Ito's calculus to expand prices around the Black formula. The author then adds jumps to the dynamics of the log-forward price and condition the expectation of the call price with respect to the number of jumps. Applying a change of measure, option prices decompose into a weighted sum of approximated multifactor Affine and Quadratic models. Bloch uses these prices decompositions to define an analytical formula that approximate the implied volatility surface in the class of Affine and Quadratic models with jumps. At last, the author compares a few prices approximations against Monte Carlo simulations for a range of maturities covering one year, and provide accuracy measures. Bloch then uses these prices as benchmark to measure the accuracy of the implied volatility surface expansion. The author obtains very low MAE and RMSE, both on the prices and IVS, demonstrating that the series expansions are very precise for short and long maturities. Applications include: fast prices and Greeks estimation for European options, initial values for numerical computation of IVS, and control variate for complex pricing models in Monte Carlo and Machine Learning.
Family Affair
Authors: Radley Milford
Published: February 2023

Ferrari Purosangue/Ferrari Daytona SP3. Ferrari launches the unthinkable: a race-bred SUV. In case you thought the Prancing Horse has gone soft, the specs on this suggest otherwise.
ANALISIS KUALITAS PELAKSANAAN PROGRAM VAKSINASI MASSAL COVID-19 TERHADAP PEDAGANG PASAR SENAPELAN KOTA PEKANBARU
Authors: Nurhayati  , Yoshandi T. Mohd.
Published: February 2023

Tingkat kualitas pelayanan pada pelaksanaan program vaksinasi tidak dapat dinilai berdasarkan sudut pandang Pemerintah, tetapi harus dipandang dari sudut pandang penilaian masyarakat. Karena itu, dalam merumuskan strategi dan program kualitas pelayanan pelaksanaan, pemerintah harus berorientasi pada kepentingan masyarakat dengan memperhatikan komponen kualitas kinerja pelayanan. Penelitian ini bertujuan untuk menganalisa kualitas pelaksanaan program vaksinasi massal covid-19 yang telah dijalani oleh para pedagang Pasar Senapelan Kota Pekanbaru sehingga kedepannya Pemerintah dapat melakukan evaluasi terhadap kualitas pelaksanaan vaksinasi massal yang lebih baik. Sasaran dalam penelitian ini adalah Pedagang Pasar Senapelan Kota Pekanbaru dengan sampel yang akan diambil adalah 60 Pedagang. Penelitian dianalisi menggunakan metode Importance Performance Analysis (IPA) yang merupakan penelitian kuantitatif deskriptif dan mengolah data dengan memanfaatkan software SPSS. Kemudian pendekatan dalam penelitian ini menggunakan pendekatan yuridis normatif yang didukung pendekatan yuridis empiris. Hasil penelitian diketahui bahwa keramahan petugas, informasi yang jelas, melakukan screening awal, dan keamanan pada privasi/informasi sudah memenuhi kualitas kinerja pada pelayanan vaksinasi massal yang telah dirasakan oleh para Pedagang di Pasar Senapelan, sedangkan atribut pengguaan seragam petugas agar mudah dikenali dan kelengkapan alat-alat penunjang masih belum memenuhi persepsi para Pedagang Pasar Senapelan.
PENGARUH KUALITAS PELAYANAN TENAGA ADMINISTRASI RUMAH SAKIT TERHADAP KEPUASAN PASIEN DI UNIT INSTALASI RAWAT JALAN RUMAH SAKIT UMUM DAERAH ARIFIN ACHMAD PROVINSI RIAU
Authors: Suryandartiwi Wiwik , Tifani Meidita , Salim Agus
Published: February 2023

Kualitas pelayanan kesehatan merupakan suatu tingkatan yang menunjukkan kesempurnaan pelayanan kesehatan yang mampu menimbulkan rasa puas pada diri setiap pasien yang mendapatkan pelayanan di RSUD Arifin Achmad Provinsi Riau. Kepuasan akan terpenuhi apabila semakin baik kualitas pelayanan maka pasien akan semakin  merasa puas dan terus kembali untuk mendapatkan pelayanan dari waktu ke waktu, karena pelayanan yang baik mampu memberikan kepuasan kepada pasien yang sesuai dengan kebutuhan dan keinginannya. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan administrasi rumah sakit terhadap kepuasan pasien di unit instalasi rawat jalan RSUD Arifin Achmad Provinsi Riau. Jenis penelitian ini ialah kuantitatif dengan menggunakan kuisioner. Responden pada penelitian ini ialah pasien yang telah mendapatkan pelayanan pendaftaran rawat jalan di RSUD Arifin Achmad Provinsi Riau. Hasil penelitian mendapatkan total 100 responden. Hasil analisis menunjukkan semua indicator kualitas pelayanan (Tangible, Reliability, Responsiveness, Assurance, Emphaty) memiliki pengaruh positif pada kualitas pelayanan tenaga administrasi rumah sakit terhadap kepuasan pasien di unit instalasi rawat jalan RSUD Arifin Achmad Provinsi Riau. Terdapat dua variabel indikator kualitas pelayanan yang paling dominan berpengaruh terhadap kepuasan pasien di unit instalasi rawat jalan RSUD Arifin Achmad Provinsi Riau, yang diantaranya indikator Assurance 48,6% dan Tangible 24,3% dan menunjukkan bahwa 63,6% variabel kepuasan pasien dapat dijelaskan oleh kualitas pelayanan tenaga administrasi rumah sakit, Sehingga dapat disimpulkan kualitas pelayanan tenaga administrasi rumah sakit di instalasi rawat jalan sangat berpengaruh terhadap kepuasan pasien
Pengaruh Senam Hipertensi Terhadap Perubahan Tekanan Darah Pada Lansia Dengan Hipertensi di Posbindu Pujasuma Kelurahan SP VI Sari Bungamas Tahun 2022
Authors: Hartati Sri , Kamesyworo  , Elviani Yeni , Haryanti Eka
Published: February 2023

Lansia merupakan perkembangan tahap akhir pada kehidupan manusia, lansia sangat rentan terkena berbagai macam penyakit salah satunya hipertensi. Hipertensi atau darah tinggi sering dikatakan sebagai Sillent killer karena termasuk penyakit mematikan yang tidak disertai dengan gejala awal. Penelitian ini bertujuan untuk mengetahui pengaruh senam hipertensi terhadap perubahan tekanan darah pada lansia dengan hipertensi di Posbindu Pujasuma Kelurahan SP VI Sari Bungamas Tahun 2022.
Penelitian ini menggunakan rancangan Pre-eksperimen dengan one grup pretest posttest design. Jumlah sampel 50 responden. Populasi penelitian ini adalah semua lansia di Posbindu Pujasuma Kelurahan SP VI dengan teknik pegambilan sampel yaitu purposive sampling. Teknik pengumpulan data menggunakan tensimeter dan lembar observasi, Sedangkan analisis data menggunakan uji Wilcoxon Signed RankTest.
Hasil penelitian diperoleh sebelum perlakuan rata-rata tekanan darah sistole171,60 mmHg setelah perlakuan rata-rata tekanan darah sistole 146,80 mmHg. Dan hasil sebelum perlakuan rata-rata tekanan darah diastole 109.20 mmHg setelah perlakuan rata-rata 92,60 mmHg. Hasil analisis data dengan menggunakan uji Wilcoxon Rank Test didapatkan hasil statistik signifikan sebesar 0,000 lebih kecil dari taraf signifikan 5% (ρ–value = 0,000 < 0,05) sehingga terdapat pengaruh yang bermakna senam hipertensi terhadap perubahan tekanan darah pada lansia dengan hipertensi di Posbindu Pusjasuma Keluarahan SP VI Lahat Tahun 2022.
Untuk itu di harapkan kader dan petugas kesehatan dapat memberikan penyuluhan tentang senam hipertensi, dan lansia untuk melakukan senam hipertensi secara rutin sehingga dapat menurunkan hipertensi.
Desafios da inclusão escolar dos alunos público-alvo da Educação Especial nas escolas municipais da cidade de Alfenas-MG
Authors: Santos Ana Carolina Sabino , Da Silva Maria Cristina , De Souza Alves Sandra
Published: February 2023

O presente artigo busca relatar quais são os desafios encontrados pelos professores de apoio em ambiente escolar (PAAE) e os professores do atendimento educacional especializado (AEE), com o intuito de verificar como tem ocorrido o processo de inclusão dos alunos Público-Alvo da Educação Especial na educação básica, sobretudo no Ensino Fundamental I, das escolas municipais da cidade de Alfenas-MG. Para a realização deste estudo foi realizada uma pesquisa de campo, com viés qualitativo, tendo como método de coleta de dados a entrevista e aplicação de questionários. Participaram do estudo (n=20) professores, dentre PAAE e professores do AEE distribuídos em cinco escolas municipais da cidade de Alfenas-MG. A análise de conteúdo possibilitou a identificação de três categorias temáticas: 1. Falta de recursos para o atendimento dos alunos com deficiência; 2. A falta de apoio e a não aceitação da família; 3. O despreparo de profissionais de Educação para o atendimento dos alunos com deficiência. A pesquisa evidenciou que mesmo com tantas legislações em prol da Educação Inclusiva, ainda assim, nos deparamos com barreiras que permeiam a realidade das instituições escolares, que perpassam o pedagógico, mas que ainda necessitam de ações que ampliem os recursos à acessibilidade para que, de fato, o processo de escolarização dos alunos com deficiência possa se dar com mais equidade.
As pesquisas sobre tradutores e intérpretes de Libras: O perfil dos autores e os temas recorrentes
Authors: Rückert Fabiano Quadros , Jucilene Azevedo Fonteles
Published: February 2023

O presente estudo apresenta o resultado de uma revisão bibliográfica centrada no papel do Tradutor e Intérprete de Libras no processo de atendimento aos surdos, no âmbito da Educação Básica. A revisão foi direcionada para as teses e dissertações produzidas no Brasil no período entre 2017 e 2021. O levantamento bibliográfico foi baseado nos descritores “Intérprete de Libras” e “Educação Básica” e buscou identificar o perfil dos autores, os temas de maior recorrência e a procedência [geográfica e institucional] das pesquisas. Os resultados demonstraram que as regiões Sudeste e Nordeste tiveram o maior número de publicações e o destaque ficou com o estado de São Paulo. O perfil dos autores apontou que a maioria se identifica com o gênero feminino, possuem graduação em Letras ou Pedagogia e atuam profissionalmente como professores. Os temas mais recorrentes foram as recentes mudanças política da Educação de Surdos, as discussões quanto ao Atendimento Especializado para surdos e as relações entre os diferentes sujeitos envolvidos na Educação de Surdos.
Microagressões no contexto escolar em estudantes imigrantes e descendentes de imigrantes
Authors: Almeida Fabiane , Silva-Ferreira Thais da , Ogassavara Dante , Ferreira-Costa Jeniffer , Montiel José Maria
Published: February 2023

A constituição do sujeito em sociedade perpassa o seio familiar e o microssistema escolar. Para alunos imigrantes há uma maior demanda em lidar com os valores culturais e sociais de sua estirpe e do país onde estão inseridos. As microagressões são violências sutis e implícitas, envolvidas na interação entre grupos com desequilíbrios de poder, como é o caso entre nativos, imigrantes e seus filhos. O presente ensaio versa sobre o contexto escolar de crianças imigrantes e/ou descendentes de imigrantes no tocante a microagressões a partir da análise de inferências disponíveis literatura científica. Foi possível discorrer sobre as implicações que as microagressões podem causar nas crianças imigrantes e descendentes destes, perpassando implicações no desenvolvimento social e acadêmico. Conclui-se que há a necessidade de atenção voltada para as microagressões contra esse grupo no contexto escolar, levando em consideração a sutileza dessa violência e a heterogeneidade da população imigrante.
Linn da Quebrada: a importância do narrar-se para a constituição identitária no imaginário social
Authors: Meinhart Marluci , Schmidt Sarai
Published: February 2023

Este trabalho versa sobre a importância da vida e obra de mulheres como Linn da Quebrada, que, por meio de sua existência e resistência, evidencia a pluralidade das existências e de todos os modos de vida. Trata-se de uma análise de literatura, que revisa e perpassa teoricamente autores da literatura, história, cultura e mídia. A partir de autores como Roque Laraia, Homi Bhabha e Edward Said, faz-se uma análise crítica a respeito de como Linn da Quebrada narra-se na sociedade atual, enquanto mulher, negra, transexual, rapper e militante, colocando-se enquanto precursora de sua carreira e da narrativa de sua obra e existência e constituindo no imaginário social sua identidade, que transgride os padrões de sexo, gênero e afetividades. Considera-se que é de extrema importância social essa narrativa identitária, tanto para o cenário nacional quanto para a construção de possíveis, que servem de inspiração a crianças e jovens que buscam algum acolhimento neste contexto de constantes retrocessos e ataques às vidas não padronizadas em que vivemos.
O pensamento queer nos escritos de Guacira Lopes Louro
Authors: Barros Alexsandra Gomes , Sá-Silva Jackson Ronie
Published: February 2023

O artigo é de perspectiva documental e bibliográfica, apresentando pistas teóricas sobre o pensamento educacional queer de Guacira Lopes Louro, com fins de problematizar a educação sexual, a escola e a formação de professoras e professores. Entendemos que o dispositivo da pedagogia normalizadora, através de suas operações heteronormativas, produz assujeitamentos violentos, aviltantes e sistemáticos para realizar o apagamento e a subalternização das sexualidades qualificadas como abjetas, periféricas ou anormais. A educação problematizadora, com disposição queer, sinaliza possibilidades para a educação e a educação sexual em uma perspectiva Pós-crítica de cidadania.
A imaginação em foco: contribuições da Teoria Histórico-Cultural
Authors: Ferreira Gentil Adriana
Published: February 2023

No presente estudo objetivamos contrapor a compreensão de imaginação do senso comum, evidenciada nas práticas de ensino e na sociedade em geral, com as postulações teóricas sobre o desenvolvimento humano da Teoria Histórico-Cultural. Nesta revisão bibliográfica, partimos da conceituação do dicionário para traçar o contraponto com o conceito de imaginação na perspectiva da psicologia soviética. Valendo-nos das contribuições de Vigotski, dentre outros autores da mesma perspectiva teórica, concluímos que a imaginação faz parte de um sistema psicológico complexo e antagônico em sua função, sendo essencial ao pensamento figurativo e alegórico, mas também fundamental ao pensamento real, na tomada de consciência. Dessa forma, constatamos a necessidade de que a imaginação seja contemplada intencionalmente nos planos escolares, bem como sejam oportunizadas vivências que ampliem a experiência da criança com o mundo, para além dos elementos que lhe são familiares, qualificando o repertório psíquico e a imaginação.
ANALYSIS OF JUDGE’S DECISION RELATED TO THE TRANSFER OF LAND RIGHTS FOR FOREIGN NATIONALS BASED ON TESTAMENT
Authors: Antareksa Gregory Ariel Cahya , Dahana Cokorda Dalem
Published: February 2023

This study aims to analyze the judge’s decision related to the transfer of Land Rights for Foreign Nationals based on testament of Supreme Court Decision Number 1134K/Pdt/2009. Research questions on this study are based on problematical publishing freehold title based on testament, incidentally between Testator and Testament Recipient at that time both of them is Foreign Nationals has broken the Law Number 5 of 1960 on Basic Agrarian Law Act. This research is normative-descriptive using library research to collect relevant source, such as books, magazines, scientific writing, and others to support the writer’s argument on the issue. The findings revealed that someone can acquire basic consideration of Supreme Court Decision and legal analysis about giving a decision of Supreme Court Decision number 1134K/Pdt/2009. Thus, in the case of Decision No. 1134K/Pdt/2009, the process of transferring ownership of Freehold Title is due to sporadic land registration beginning with the approval of the Head of the Environment, Lurah, and Camat, as well as land owners who are on the right, left, front, and back of the disputed object, so Freehold Title against the object of dispute may be issued on behalf of the Defendant, which is issued by the Land Office. Hence, the parties involved in the intermittent registration, including the Land Office, should be sued, not the Defendant.
SETTLEMENT OF DEFAULT IN THE CAR RENTAL AGREEMENT AT PT. SURYADITA 88 TRANSPORT IN BADUNG REGENCY
Authors: Mertayasa I Gusti Ngurah Made Siwa , Yustiawan Dewa Gede Pradnyana
Published: February 2023

Car rental businesses are now relatively accessible in Badung Regency. Because Badung Regency is a popular tourist destination, numerous individuals have opened car rental services. In Badung Regency, PT Suryadita 88 Transport is one of companies that offers car rental services. In its operation, PT Suryadita 88 Transport is not exempt from issues involving default-causing factors and efforts to resolve defaults. This study aims to uncover the causes of default in the car rental agreement at PT. Suryadita 88 Transport and potential solutions. This study employs the Empirical Law research technique, which correlates the legal aspects of existing issues with their practical application in society. The applicable legal basis is Article 1548 of the Civil Code, pertaining to Leasing. The results revealed that disputes shall be resolved through litigation if they cannot be resolved through alternative mean.
Eficacia de las escalas APACHE versus Balthazar para valorar la severidad en pancreatitis aguda
Authors: Angamarca Coello Mónica Fernanda , Domínguez Villizhañay Juan Diego , Muñoz Palomeque Danilo Gustavo , Vázquez López Ariana Lisseth , Guartambel Cajamarca Esthefany Belén , Guapisaca Gaona John Stalyn
Published: February 2023

La pancreatitis aguda es una de las enfermedades más comunes del tracto gastrointestinal, se caracteriza por una inflamación aguda del páncreas exocrino, se asocia a una  lesión de las células acinares dando lugar a una respuesta inflamatoria tanto local como sistémica. Es considerado una indicación común de ingreso hospitalario, en la actualidad existe una incidencia creciente inclusive en niños, ancianos y mujeres embarazadas. Objetivo general: Describir la eficacia de las escalas APACHE y Balthazar para evaluar la severidad de pancreatitis aguda. Metodología: Se realizó un estudio tipo revisión sistemática, de las principales fuentes y bases de datos biomédicas. Se incluyeron los artículos más relevantes publicados en los últimos 5 años (desde 2017 hasta la actualidad). La búsqueda se realizó en inglés principalmente por ser la lengua vehicular en el campo médico, como también en español. Resultados: Se describieron 11 artículos científicos en los cuales se detalla acerca de estas dos escalas APACHE y Balthazar se valoró la eficacia a partir del área bajo la curva ROC, Kappa, valor P siendo estos los más importantes. Conclusiones: Las escalas de puntuación APACHE y Balthazar poseen una similitud en cuanto a la eficacia que han sido analizadas en los diferentes estudios. Estas escalas al presentar una alta especificidad y sensibilidad son de gran utilidad para identificar con precisión la gravedad de la enfermedad e inclusive facilitan la implementación de tratamientos clínicos apropiados.
CERATITE POR ACANTHAMOEBA – RELATO DE CASO
Authors: Shinzato Marcelle Naomi Oshiro , Oshiro Gilson Yudi , Ferreira Henrique Marini , Carneiro Marisa Miyuri Shinzato
Published: February 2023

SEM RESUMO
INFECÇÕES POR STAPHYLOCOCCUS SPP. CONCORRENTES À COVID-19
Authors: Norberg Antonio Neres , Norberg Paulo Roberto Blanco Moreira , Manhães Fernanda Castro , Mangiavacchi Bianca Magnelli , Faial Lígia Cordeiro Matos , Filho Renato Mataveli Ferreira , Ribeiro Paulo Cesar , Matos Alcemar Antônio Lopes De , Martins Lívia Mattos , Sant’Anna Nadir Francisca De
Published: February 2023

SEM RESUMO
EMERGÊNCIA DA INFECÇÃO POR HAEMOPHILUS DUCREYI EM SUA FORMA CUTÂNEA NÃO-SEXUALMENTE TRANSMITIDA: UM NOVO DESAFIO PARA A SAÚDE PÚBLICA MUNDIAL
Authors: Norberg Antonio Neres , Norberg Paulo Roberto Blanco Moreira , Manhães Fernanda Castro , Mangiavacchi Bianca Magnelli , Matos Alcemar Antônio Lopes De , Faial Lígia Cordeiro Matos , Martins Lívia Mattos , Areas Juliana Toledo Campos , Filho Renato Mataveli Ferreira
Published: February 2023

SEM RESUMO
PERCEPÇÃO DOS ACADÊMICOS DE ENFERMAGEM DA TEORIA AMBIENTALISTA DE FLORENCE NO CAPS: RELATO DE EXPERIÊNCIA.
Authors: Sousa Julia Timoteo , Bonifácio Isabella Ferreira , Oliveira Rayna Santos De , Pimentel Thalia Freitas
Published: February 2023

SEM RESUMO
TERAPIA FOTODINÂMICA NO TRATAMENTO DE PERI-IMPLANTITE: UMA REVISÃO DE LITERATURA
Authors: Monte Jessica De Souza , Brígido Jandenilson Alves , Brígido Karla Geovanna Ribeiro
Published: February 2023

SEM RESUMO
ATUAÇÃO DA EQUIPE DE RESIDÊNCIA MULTIPROFISSIONAL NA TERAPIA NUTRICIONAL ENTERAL EM PACIENTES CRÍTICOS
Authors: Carrasco Viviane , Zago Juliana Nugoli , Lopes Mariana Rodrigues Da Silva , Chaves Giovanna De Carvalho Corrêa , Freitas Karine De Cassia , Freitas Maria Isabel Pedreira De , Kumakura Ana Railka De Souza Oliveira , Andrade Cristiane Maria De
Published: February 2023

SEM RESUMO
IMPACTO DA RECESSÃO ECONÔMICA NA TAXA DE MORTALIDADE INTRA-HOSPITALAR NO TOCANTINS
Authors: Araujo Warly Neves De , Reis Geovanne Rossone
Published: February 2023

SEM RESUMO
Strategies for curbing examination malpractices: Perspectives of teachers and students
Authors: Dadzie Justice , Annan-Brew Ruth
Published: February 2023

The purpose of the study was to examine the perception of teachers and students towards the efficiency of the techniques implemented to reduce examination malpractices in the Sekondi-Takoradi Metropolis. The design for the study was a descriptive survey. The study was guided by six research questions. The study employs the use of multi-stage sampling technique. The sample of the study comprised 280 invigilation teachers and 370 students from 10 public senior high schools in Sekondi-Takoradi. A 4-point rating scale questionnaire named “Stakeholders Perceptions of the Effectiveness of the Strategies for Curbing Examination Malpractice Questionnaire (SPESCEMQ)”, was adopted. Means, standard deviation was used for analysing data. The results of the study revealed that the strategies adopted for curbing pre-examination were effective, but post-examination malpractices were slightly effective in the Sekondi-Takoradi metropolis. Students and teachers also agreed that banning schools involved in examination malpractices from writing external examinations and imprisonment of supervisors for aiding and abetting examination malpractice are not effective. In conclusion, it appears that both teachers and students have adopted new strategies in making post-examination to be ineffective. Per the conclusions of the investigation, West African Examination Council (WAEC) is encouraged to intensify the use of electronic means in checking students since students also adopt new methods of cheating before, during and after examination.
Influence of Sowing Dates on Growth and Yield Attributes of Linseed (Linum Usitatissimum L.), Varieties in Horo Guduru District, Western Ethiopia
Authors: Beyene Alemu , Alemayehu Yibekal , Wakjira Adugna
Published: February 2023

A field experiment was conducted at Harato and Gitilo sites during the 2019/20 and 2020/21 years. This study aimed to determine the effects of sowing dates on seed yield attributes of linseed (Linum usitatissimum L.) varieties and to identify the effect of linseed varieties on growth and yield attributes at both sites and seasons. The three varieties and one local cultivar of linseed were sown on June 1st, 10th, 20th, and 30th in both sites and seasons. The experiment was laid out in a randomized complete block design, with three replications. Yield attributes were collected and analyzed by using SAS software (9.4 versions). The yield components of dry biomass and seed yield were significantly influenced by the interaction effect of sowing and linseed varieties. The highest seed yields were obtained from June 1st and 10th sowing on Kuma, Berene, and Belay varieties at both sites and seasons. Minimum seed yield was recorded from local cultivars at late sowing dates. The improved varieties were better in responding to early sowing dates, which might imply their greater resource use efficiency than the local cultivar. In general, this study has shown that sowing linseed in early June at both sites was the optimum time, and future research might look into what happens if sowing a few days before June first.
ALLDMD Dissipation Energy Analysis by the Method Extended Finite Elements of a 2D Cracked Structure of an Elastic Linear Isotropic Homogeneous Material
Authors: Mohammed Bentahar
Published: February 2023

The analysis of the crack parameters of a material is an important effect for characterizing the state of stress. Nowadays, materials occupy a very necessary place in modern industry for the study of the life of such structure. This article deals numerically the evolution of (ALLDMD) dissipation energy for an initial rectilinear crack of α=0°. Furthermore, the second case study is based on a crack inclined by the orientation angle α=15°, 30°, and 45°. The X-FEM extended finite element method was used. In addition, the linear elastic isotropic homogeneous material was applied. Thus, the 4-node quadratic CPS4R elements were used. The crack is then modeled numerically using the ABAQUS finite element calculation code. Characterization parameters such as ALLDMD dissipation energy and von Mises stress were calculated. In addition, the results obtained concerning the numerical simulation were compared and discussed between the different mesh approximate total size TGA=1, 2 and 3mm. A good correspondence was obtained between the different comparison results concerning the evolution of the Von Mises stress in all the modeling cases of our work.
Efficient Net: A Deep Learning Framework for Active Fire and Smoke Detection
Authors: Ali Abd-elmegeid Amin , Ali Iman jebur , Hassan Hassan Shaban
Published: February 2023

In this paper, we propose a video-based model for fire detection using a model designed to detect fire and smoke after video processing. Then, the model was developed by increasing the rate of fire detection in a single image and using a pre-trained model. The real-time detection procedure is verified in 0.1 second. Also, an AI technique has been created to detect smoke and fire using deep learning (Effective Network). This is a more stable and faster technology than the current technologies in use. Like VGG16, VGG19, ResNet and the comparison was made with ResNet because it is better than other techniques. The results indicated that the proposed technique was better than ResNet.
Green Practices amidst COVID-19 Pandemic among Restaurants: Basis for an Enhancement Program
Authors: M. Nuevo Allimar
Published: February 2023

In light of the COVID-19 pandemic, this study was done to assess green practices in local restaurants. This study used a descriptive research design to reveal green practices encountered and practiced by restaurant employees. A downloaded, modified questionnaire was used to gather information. Three hundred eighty-seven (387) restaurant workers from Tagum City, Davao del Norte, participated in this study as respondents. Results show that the level of green practices among restaurants in Tagum City is high. Generally, the indicators green buildings and construction and the other indicators; water efficiency and conservation; recycling and composting; sustainable food; non-toxic cleaning and chemical products are high; and energy efficiency and conservation is moderate respectively. Moreover, green practices among restaurants are followed by the restaurant’s employees in Tagum City. This study has a proposed enhancement program based on the results. Lastly, this study was designed to extend help and awareness to the hospitality industry in maximizing the use of green practices for sustainability.
European Union’s sanctions regime on the Russian Federation from 2014 to 2022
Authors: Vilà Sánchez Eva
Published: February 2023

This study analyses the direct impact of the European Union’s restrictive measures against the Russian Federation due to the involvement of the latter on the territorial sovereignty of Ukraine since 2014. It evaluates the development of the sanctions imposed by the EU from 2014 to 2022, exploring the motives and explaining the goals that motivated the Union to apply these measures. Observing their development and prolongation during the years, as well as explaining in a detailed manner the various sanction packages in 2022.
The paper portrays the evolution of the EU sanctions regime from the starting point in 2014 as a response to the Crimean crisis, until 2022 with the ongoing military conflict in Luhansk and Donetsk. Furthermore, it evaluates the impact and direct consequences of EU restrictive measures on the Russian Federation, especially their impact on the economy, industry, and international relations.
All in all, the investigation produced by the breakdown of the timeline points to pondering if the current tools used by the EU to counter the Russian Federation’s actions actually work. Becoming an analysis of how sanctions are designed, for what type of political structure and with what particular aims. Nevertheless, also conveying how the Russian Federation has been able to minimise some of the effects of these measures by being able to anticipate what sectors can be impacted, creating preventive economic mechanisms, and even expanding their scope of international relations towards different global political spheres of influence.
relaciones entre la Unión Europea y Taiwán
Authors: García González Daniel
Published: February 2023

En el escenario reciente de tensión a través del Estrecho de Taiwán, la posición que la Unión Europea (UE) mantiene es un mensaje claro y contundente basado en el mantenimiento de la paz, la estabilidad y el statu quo en el mismo, todo ello bajo el paraguas de la política de “Una sola China”.  En este artículo, buscamos acercar al lector al desarrollo de las relaciones existentes entre la UE y Taiwán (oficialmente conocida como la República de China), prestando especial atención a la evolución de estas durante los últimos años. Para finalizar, también nos adentraremos en una nueva dimensión de dichas relaciones, la del espacio virtual, aportando ejemplos sobre cómo ambas partes utilizan redes sociales y otras herramientas de internet a la hora de interactuar entre ellas.
Kenny, Dorothy (2022). Machine translation for everyone. Empowering users in the age of artificial intelligence
Authors: Fuentes Agustí Marta
Published: February 2023

RESEÑA DE:Dorothy KennyMachine translation for everyone. Empowering users in the age of artificial intelligenceBerlin: Language Science Press, 2022, 224 p.ISBN: 978-3-96110-348-5 (pdf)ISBN: 978-3-98554-045-7 (hbk)https://doi.org/10.5281/zenodo.6653406
Construïm Europa des del món local, amb una mirada jove
Authors: Diaz Romero Pilar
Published: February 2023

Aquest article exposa els resultats obtinguts en un estudi, que la Diputació de Barcelona ha dut a terme, per conèixer la percepció de la ciutadania de la província de Barcelona envers la Unió Europea i el seu futur, posant especial èmfasi en el públic jove. Per obtenir aquesta informació la Diputació de Barcelona va realitzar una enquesta, que es proposava ser una aportació local a les conclusions de la Conferència sobre el Futur d’Europa, que les institucions europees van realitzar en el període que va del 9 de maig de 2021 al 9 de maig de 2022.
Upcoming events on EU issues
Authors: Muñoz Ruiz Concepció
Published: February 2023

Compilation of congresses and conferences on matters related to the EU.
Seasonal variation of surface energy balance over Mubi northeastern Nigeria during 2000-2020
Authors:   Department of Pure and Applied Physics, Adamawa State University, Mubi, Nigeria, Umar Abubakar Saidu , Usman Adam ,   Department of Physics, Faculty of Physical Science, Modibbo Adama University, Yola, Nigeria
Published: February 2023

Several studies have been undertaken on surface energy balance (SEB) at various places in the world, but none have been undertaken for Mubi, Northeastern Nigeria. In the effort of consideration, this study aims to evaluate the seasonal variation of SEB in Mubi, with emphasis on the observational data from 2000 to 2020. Evaluation of seasonal variations was executed using time series analysis to find out the impact of precipitation, evapotranspiration, soil, and air temperature changes on SEB components. It was found that the SEB components variations of sensible heat (H) had a maximum value of 1035.13 Wm−2 in the dry season, in the month of December, while a minimum value of -104.13 Wm−2 during the rainy season, in the month of July; latent heat (LH), had a peak value of 5243.46 Wm-2 in the dry season in the month of April, while in the rainy season, the lower value was found to be 2460.6 Wm-2, in the month of August; soil heat (G) had minimum and maximum values of 886.43 Wm-2 in March and 275.25 Wm-2 in August respectively; and net radiative (Rn) varies roughly between the highest month in March with 2809.35 Wm−2 (rainy season months) and lowest month in August with 6879.69 Wm−2 (dry season months). It was also found that precipitation, evapotranspiration, soil, and air temperature follow the same trend with some SEB results, affirming their dependency on each other. Therefore, it is expected that this study will help to understand the amount of energy received or emitted in the Mubi region. Along with the main work, some recommendations were made by researchers on some applications of SEB to the community.
The Academic PMA....Supporting the Future Midwifery Workforce
Authors: Andrews Joanna , Todd Samuel , Armato-Harris Paola
Published: February 2023

Development of the A-EQUIP model followed recommendations suggesting that statutory supervision of midwifery, for a variety of reasons, was not fit for purpose.1,2 A culture of blame and accountability, poor teamwork and ineffective leadership were identified as key elements of failings in the previous midwifery supervision model.1,2 These were accepted by the Nursing and Midwifery Council (NMC) and statutory changes were made.3 The statutory changes meant that supervision and regulation of midwives should be divided with the NMC solely controlling all regulatory activity.1 This resulted in statutory midwifery supervision ceasing in April 2017 and changed to an employer-led model of support and supervision.4
تأثير التعلم النقال باستخدام رمز الاستجابة السريعة Qr Code على مستوي أداء بعض المهارات الأساسية في كرة اليد
Authors: صبار فاضل طالب
Published: February 2023

يهدف البحث إلى : التعرف علي تأثير التعلم النقال برمز الاستجابة السريعة Qr Code علي مستوي أداء بعض المهارات الأساسية في كرة اليد، استخدام الباحث المنهج التجريبي، كما تم اختيار عينة البحث بالطريقة العمدية من طلاب المرحلة الإعدادية، حيث تم استبعاد الطلاب الباقون للإعادة والطلاب الغير منتظمين في الدراسة، وقام الباحث باختيار عدد (30) طالبا، وتم تقسيمهم إلي مجموعتين إحداهما تجريبية والأخرى ضابطة قوام كل منها (15) طالب، واظهرت النتائج بوجود فروق داله إحصائيا بين القياس القبلي والبعدي لصالح القياس البعدي للمجموعة التجريبية والتى استخدمت التعلم النقال في المهارات الاساسية في كرة اليد قيد البحث.
Consumption-led expansions lead to lower future output growth
Authors: Virén Matti
Published: February 2023

When assessing future growth prospects, does the current structure of demand matter, i.e. does it affect the future growth? This question is analysed in our paper by using global and EU panel data. The result is quite striking: consumption-led growth either in terms of private or public or total consumption is slower than investment-led or exports-led growth. The same qualitative result is obtained irrespectively of the length of the past growth period (lag window), yet the more often the past is characterised by consumption-led growth, the slower the growth rate is in the future. In this context, our research provides important insights from the point of view of both structural and cyclical policies.