bluuebunny/crossref_metadata_2025 huggingface dataset:
Effect of protocol of care for mothers on selected postoperative outcomes among their children undergoing abdominal surgeries
Authors: Mohamed Soheir Abd-Rabou , Kereem Marwa Abdel , Elmoazen Asmaa Abd Elmaksoud Abd Elghany
Published: September 2022

Background: Pediatric abdominal surgery embraces many types of congenital and acquired surgical disorders. Aim: to evaluate the effect of the protocol of care for mothers on selected postoperative outcomes among their children undergoing abdominal surgeries. A quasi-experimental research design was utilized. Sample: A purposive sample of 70 mothers with children undergoing abdominal surgeries participated in the study. Setting: The study was conducted in the pediatric surgery unit and outpatient clinic at Cairo University Specialized Pediatric Hospital. Tools: Four tools were utilized, a structured interview questionnaire, mothers' knowledge and reported-practices assessment sheet, observational checklists, and postoperative outcomes recording sheet. Results: After implementation of the protocol of care, there was a significant improvement in the level of mothers’ knowledge, reported-practices, and skills regarding the care of their children after abdominal surgery. Children of the mothers who received protocol of care were exposed to less early postoperative complications and had improved postoperative outcomes than those in the control group. Conclusion: The protocol of care for mothers minimizes early postoperative complications and improves postoperative outcomes among their children after abdominal surgery. Recommendations: It is essential to integrate the care protocol for mothers in the pediatric surgery ward and incorporate it into the discharge plan.
Hidden Curriculum di Pesantren Sebagai Solusi Pembentukan Karakter Anak Masa Kini
Authors: Topandi Harahap Alfiansyah
Published: September 2022

Berdasarkan perkembangan situasi pendidikan pada masa pandemi Covid 19 dewasa ini, kondisi pembelajaran siswa sangat menghawatirkan, beberapa penelitian menuturkan dampak dari pembelajaran daring yang tidak tersentuh dengan pendidikan karakter anak, dampak dari tidak adanya pendidikan karakter adalah perilaku penyimpangan akan terjadi pada anak. Penelitian ini menggunakan metode kualitatif dengan menganalisis bahan primer dan bahan sekunder serta mencari sumber tersier dari surat kabar. Hasil penelitian ini menghasilkan bahwasanya pendidikan karakter sangatlah penting dan diperlukan terutama dengan perkembangan situasi di tengah pandemi covid sekarang ini, solusi alternatif dalam penerapan pendidikan karakter adalah pondok pesantren yang salah satu penerapannya terjadi di pondok Gontor dengan pola pendidikan karakter berbasis hidden curriculum Gontor menerapkan pembentukan karakter  yang menghasilkan alumni alumni yang berkualitas dan berakhlakul karimah.
Giurisdizione e competenza nella disciplina della Procura europea: una sintesi della complessa disciplina di fonte regolamentare
Authors: Galantini Novella
Published: September 2022

Lo scritto esamina la disciplina della Procura europea alla luce del Regolamento attuativo e della normativa interna di adeguamento. Si evidenzia in particolare la complessità delle regole in tema di individuazione della ‘competenza per materia e per territorio’, basate su criteri non sempre determinati e spesso sovrapposti.
Chi inquina, paga
Authors: Fornabaio Giovanni
Published: September 2022

Con la sentenza n. 4 del 22/10/2019, il Consiglio di Stato si è pronunciato sull’ammissibilità di un ordine di bonifica di siti inquinati ai sensi dell’articolo 244 del codice dell’ambiente a carico di una società non direttamente responsabile dell’inquinamento ma subentrata a quella responsabile per effetto di fusione per incorporazione. La risoluzione della questione passa per la qualificazione giuridica della condotta di inquinamento ambientale antecedentemente alla introduzione della bonifica dei siti inquinati. Occorre analizzare i rapporti tra questa condotta e l’istituto della bonifica, normativamente successivo, e dare risposta ai quesiti, per un verso, se sia possibile ordinare la bonifica per fatti risalenti ad epoca antecedente alla introduzione di quest’ultima a livello legislativo, per l’altro, e in caso di risposta positiva, se sia possibile farlo in un contesto di operazioni societarie straordinarie, quale è la fusione, che hanno portato la società responsabile a non essere più direttamente imputabile per il fatto dannoso. Pertanto, serve fare chiarezza sulla trasmissibilità degli obblighi e delle responsabilità conseguenti alla commissione di un illecito per effetto di operazioni societarie straordinarie. Nella disamina delle questioni giuridiche esposte, l’elaborato si sofferma sulla prevenzione e riparazione del danno ambientale e sulla analisi del regime di imputazione della responsabilità connessa.
Filsafat Pasca Dekonstruksi
Authors: Ruhupatty Chris
Published: September 2022

Artikel ini hendak memberikan sebuah gambaran tentang masa depan filsafat pasca Dekonstruksi menurut pemikiran Derrida. Untuk menjawab pertanyaan-pertanyaan seperti: “Bagaimana berfilsafat dalam pandangan Dekonstruksi?” dan, “Mengapa filsafat masih relevan pasca Dekonstruksi?”. Artikel ini akan memulai sketsanya dengan menunjukkan gambar dari wajah filsafat itu sendiri, sebelum menunjukkan sketsa wajah Dekonstruksi yang akan diakhiri dengan sebuah sintesis tentang filsafat di masa depan.
Concentraciones y movilidad relativa de isoformas de titina después de tres distintos entrenamientos de flexibilidad
Authors: Martin Dantas Estélio Henrique , Gomes da Silva Borges Eliane , Gastélum Cuadras Gabriel , Lourenço Fernandes Maura , Ramos Coelho Renato
Published: September 2022

La flexibilidad muscular es un importante componente de aptitud física y está relacionada con el desempeño de actividades diarias y deportivas. Es determinada por factores intrínsecos y extrínsecos. En el caso de los intrínsecos, se destaca la concentración de titina en los músculos esqueléticos. El objetivo de este estudio fue comparar las concentraciones y la movilidad relativa de las isoformas T1 y T2 de titina después de 16 semanas de entrenamiento con diferentes ejercicios de flexibilidad. Para ello, 51 individuos entrenados, del sexo masculino con edades entre los 19 y 26 años, y con por lo menos 6 meses de entrenamiento físico, fueron divididos en tres grupos: elongación, flexibilización activa y flexibilización pasiva. La elongación no implicó ninguna modificación que pueda desvirtuar los porcentuales y la movilidad de las isoformas de titina. Los grupos que realizaron flexibilización presentaron disminución porcentual de la isoforma T1 y aumento porcentual de la isoforma T2, además del aumento de la movilidad relativa de estas dos isoformas de titina. La flexibilización pasiva implicó en mayores alteraciones en los porcentuales de las isoformas T1 (Δ% = -11.30 % para p < 0.05) y T2 (Δ% = 21.45 % para p < 0.05). La flexibilización activa promovió mayor aumento de movilidad relativa de las isoformas T1 (Δ% = 26.53 % para p < 0.05) y T2 (Δ% = 10.96 % para p < 0.05) de titina.

DOI: https://doi.org/10.54167/tch.v13i1.304
Overheid en godsdienst: een moeizame relatie
Authors: Rouvoet André
Published: September 2022

In Dutch society freedom of religion has a long standing tradition and is constitutionally well guaranteed. The recent public and political discussion on e.g. ritual slaughter, wearing religious symbols in public, freedom of education, the prohibition of blasphemy, however points at a growing intolerance among the secular majority considering some of the aspects of freedom of religion out of date. The author, a christian democrat and former minister of Youth and Family, analyses the causes of this change and makes a plea for a fundamental reluctance whenever limitation of a constitutional right like freedom of religion is at stake.
Ritueel slachten en godsdienstvrijheid in een seculiere samenleving
Authors: Wallet Bart
Published: September 2022

For centuries ritual slaughter had a stable and legitimate place in Dutch society. It was one of the religious rites of the Jewish minority and thus accepted. From the nineteenth century onwards, however, criticism was voiced by animal rights activists, anti-religious organizations and anti-Semites. This criticism – with the exception of the war period – remained until recently marginal. Only in the last decade also mainstream political parties became critical. This essay demonstrates that political changes in the wake of ’9/11’ and the ‘Fortuyn revolt’ led to a new articulation of Dutch identity, which was essentially secular. Religious rites such as Jewish and Islamic ritual slaughter consequently were framed in opposition to the newly expressed Dutch identity. An analysis of the argumentation in the recent political and public debates demonstrates both the continuity with nineteenth-century progressive reasoning, and the impact of recent political changes.
Neutrosophic Statistics is an extension of Interval Statistics, while Plithogenic Statistics is the most general form of statistics (second version)
Authors:   Mathematics, Physical and Natural Science Division, University of New Mexico,  705 Gurley Ave., Gallup, NM 87301, USA, Smarandache Florentin
Published: September 2022

In this paper, we prove that Neutrosophic Statistics is more general than Interval Statistics, since it may deal with all types of indeterminacies (with respect to the data, inferential procedures, probability distributions, graphical representations, etc.), it allows the reduction of indeterminacy, and it uses the neutrosophic probability that is more general than imprecise and classical probabilities and has more detailed corresponding probability density functions. While Interval Statistics only deals with indeterminacy that can be represented by intervals. And we respond to the arguments by Woodall et al. [1]. We show that not all indeterminacies (uncertainties) may be represented by intervals. Also, in some cases, we should better use hesitant sets (that have less indeterminacy) instead of intervals. We redirect the authors to the Plithogenic Probability and Plithogenic Statistics which are the most general forms of MultiVariate Probability and Multivariate Statistics respectively (including, of course, the Imprecise Probability and Interval Statistics as subclasses).
Neutrosophic C-Means Clustering with Optimal Machine Learning Enabled Skin Lesion Segmentation and Classification
Authors:   College of Technological Innovation, Zayed University, Dubai, UAE, .. Fatma ,   Nova Information Management School, Universidade Nova de Lisboa, 1070-312, Lisboa, Portugal ; Information System Department, Higher Technological Institute, HTI, Cairo 44629, Egypt, Abdelaziz Ahmed
Published: September 2022

Early detection and classification of skin lesions using dermoscopic images have attracted significant attention in the healthcare sector. Automated skin lesion segmentation becomes tedious owing to the presence of artifacts like hair, skin line, etc. Earlier works have developed skin lesion detection models using clustering approaches. The advances in neutrosophic set (NS) models can be applied to derive effective clustering models for skin lesion segmentation. At the same time, artificial intelligence (AI) tools can be developed for the identification and categorization of skin cancer using dermoscopic images. This article introduces a Neutrosophic C-Means Clustering with Optimal Machine Learning Enabled Skin Lesion Segmentation and Classification (NCCOML-SKSC) model. The proposed NCCOML-SKSC model derives a NCC-based segmentation approach to segment the dermoscopic images. Besides, the AlexNet model is exploited to generate a feature vector. In the final stage, the optimal multilayer perceptron (MLP) model is utilized for the classification process in which the MLP parameters are chosen by the use of a whale optimization algorithm (WOA). A detailed experimental analysis of the NCCOML-SKSC model using a benchmark dataset is performed and the results highlighted the supremacy of the NCCOML-SKSC model over the recent approaches.
BASIC METHODS OF ECONOMIC STIMULATION OF ENVIRONMENTAL MEASURES AT THE CITY LEVEL
Authors: Карпова Н. В.
Published: September 2022

В статье рассмотрены вопросы формирования механизмов стимулирования природоохранных мероприятий, реализуемых в городских условиях, отмечены недостатки, присущие данному процессу, предложены направления его совершенствования. Обозначено важнейшее значение муниципальных целевых программ в процессе обеспечения финансирования природоохранной деятельности на городском уровне. Рассмотрена роль «менеджмента перехода», регулирующего эколого-экономические процессы на городской территории, в процессе формирования базиса для движения территории по пути устойчивого развития.

Article deals with formation of mechanisms to stimulate environmental protection activities implemented in urban conditions, marked shortcomings inherent in this process, and suggested ways to improve it. The major value of municipal target programs in process of providing financing of nature protection activity at a municipal level is designated. Role of transition management, regulating ecological and economic processes in the city territory, in the process of forming the basis for movement of the territory towards sustainable development has been considered.
ALGORITHM FOR IMPROVING INCLUSIVE EDUCATION AS А COMPONENT OF ECOSYSTEM OF HIGHER EDUCATIONAL INSTITUTION
Authors: Безпалова А. Г.
Published: September 2022

Вопрос качества инклюзивного образования региональных вузов сегодня еще более актуален, поскольку дистанционное обучение выявило несовершенство общеобразовательной системы региональных вузов, в том числе обучения инклюзивных студентов. В результате наиболее уязвимая группа студентов столкнулась с отсутствием компетентностного подхода к организации учебного процесса дистанционно, соответственно, с проблемой информационно-коммуникационного, технического и технологического оснащения такого обучения. Если дистанционное обучение было единственно возможным вариантом предоставления образовательных услуг вуза в конкретных условиях, то отсутствие опыта и программ развития инклюзивного образовательного процесса в автономном режиме является проблемой, требующей радикального и оперативного решения. Мониторинг деятельности региональных университетов по вопросу планирования и организации инклюзивного образования выявил проблемы, нивелирование которых возможно за счет сотрудничества университета и бизнеса. Использование управленческих, маркетинговых и коммуникационных, доступных цифровых технологий в развитии инклюзивного образования региональных вузов, а также привлечение бизнеса и создание мощной базы для поддержки инклюзивных студентов на всех стадиях взаимодействия с вузом будут способствовать современному развитию инклюзивного образования в региональных вузах.

Issue of quality of inclusive education of regional universities is even more relevant today, since distance learning has revealed the imperfection of general educational system of regional universities, including inclusive students. As a result, the most vulnerable group of students faced the lack of a competence-based approach to the organization of educational process remotely, respectively, with problem of information and communication, technical and technological equipment of such training. If distance learning was the only possible option for providing educational services of university in specific conditions, then the lack of experience and programs for development of inclusive educational process in autonomous mode is a problem that requires radical and prompt solutions. Monitoring of activities of regional universities on issue of planning and organizing inclusive education has revealed various negative problems, leveling of which is possible through a focused construct of work of university and business. Use of managerial, marketing and communication, accessible digital technologies in development of inclusive education of regional universities, as well as attracting business and creating a powerful base to support inclusive students at all stages of interaction with the university, will contribute to modern development of inclusive education in regional universities.
EVOLUTION OF GOVERNMENTAL TOOLS IN HOUSING MORTGAGE LENDING
Authors: Литвинова С. А. , Дмитриева В. Д.
Published: September 2022

В настоящее время ипотечное жилищное кредитование является одной из наиболее динамично развивающихся сфер. Импульс этому развитию придал ряд правительственных мер, принятых в качестве поддерживающих для отраслей, пострадавших в результате пандемии COVID-19. Кроме того, на процесс трансформации данной сферы не мог не повлиять и общий курс на цифровизацию. Поэтому цель исследования, представленного в статье, состоит в анализе современного состояния сферы ипотечного жилищного кредитования в разрезе применяемых инструментов финансирования. Анализ статистических и информационных отчетов и докладов ДОМ.РФ, Банка России, программ и отчетов о реализации национальных проектов и программ позволил определить основные этапы реализации жилищной политики и выделить основные инструменты, применяемые в сфере ипотечного жилищного кредитования, на современном этапе. Выводы, полученные в ходе исследования, имеют важное значение для теоретического осмысления рассматриваемой проблемы.

Currently, mortgage lending is one of the most dynamically developing areas. The impetus for this development was given by a series of government measures taken as support for industries affected by the COVID-19 pandemic. In addition, the general course towards digitaliza-tion affects the process of transformation of this sphere. Therefore, the purpose of this study is to analyze the current state of the sphere of mortgage lending in the context of the instruments used. The analysis of statistical and informational reports of DOM.RF, the Bank of Russia, programs and reports on the implementation of national projects and programs made it possible to determine the main stages in the implementation of housing policy and highlight the main tools used in the field of mortgage lending at the present stage. The conclusions obtained in the course of the study are important for the theoretical understanding of the problem under consideration.
CURRENT STATE AND NEW TRENDS OF LOGISTICS DEVELOPMENT UNDER INFLUENCE OF COVID-19
Authors: Альбеков А. У. , Пархоменко Т. В. , Полуботко А. А.
Published: September 2022

В представленной научной статье раскрыты современные тенденции и тренды развития логистики в рамках воздействия COVID-19 на мировую и российскую экономику, охарактеризованы причины дисбаланса, возникающие в экономических и транспортно-логистических системах, выявлена обоснованная необходимость формирования прогнозных значений устойчивого функционирования цепей поставок в нескольких вариациях, определено, что компании, инвестирующие средства в развитие IT-платформ и электронных сервисов, инфраструктуру складских логистических комплексов, формирующие оптимальные траектории транспортных процессов, имеют все шансы даже в условиях глобальных кризисов быть конкурентоспособными и получать прибыль от логистической деятельности.

Present scientific article reveals current trends and trends in development of logistics within the COVID-19 impact on global and Russian economies, describes the causes of imbalances arising in economic and transport-logistics systems, revealed the justified necessity of forming forecast values of sustainable functioning of supply chains in several variations, it is determined that companies investing in development of IT-platforms and electronic services, infrastructure of warehouse logistics complexes, forming the optimal trajectories of transport processes, have all chances even in times of global crises to be competitive and profit from logistics activities. Keywords
CONCEPT OF SUSTAINABLE GROWTH (ESG) AS A TOOL FOR ATTRACTING INVESTORS
Authors: Ерохина Т. Б. , Хакимова М. Д.
Published: September 2022

Рассмотрены основные тенденции развития ESG-подхода у крупного и среднего бизнеса как способ увеличения стоимости активов компании в долгосрочной перспективе. Представлен тренд развития зеленых рынков в России, проанализированы инструменты инвестор-рилейшнз в контексте ответственного инвестирования. Представлен обзор практики применения ESG в России и изучение зависимости внедрения концепции устойчивого роста по отношению к бренд-капиталу компании и, как следствие, ее удорожанию.

The main trends in development of ESG approach in large and medium-sized businesses as a way to increase the value of company's assets in the long term are considered. Trend of development of green markets in Russia is presented, tools of investor relations in context of responsible investment are analyzed. Overview of practice of using ESG in Russia and study of dependence of introduction of concept of sustainable growth in relation to the brand capital of company and, as a result, its appreciation is given.
Análisis del impacto del diseño de los espacios habitacionales en el bienestar emocional
Authors: Segura Esquivel Priscila
Published: September 2022

El bienestar emocional en la población se ve afectado en alguna medida por el diseño de los espacios habitacionales. Esta investigación cuantitativa y correlacional analizó la relación entre componentes del diseño como la iluminación, el color, la distribución y ergonomía del espacio habitacional en el bienestar, la interacción y la vinculación afectiva al espacio en una muestra de costarricenses mayores de edad utilizando una escala propia construida para este propósito, así como dos subescalas de la Escala de Habitabilidad en Adolescentes y Adultos (EHAA) y la Escala de Bienestar subjetivo (EBS-20). Los datos se recabaron de manera virtual durante el mes de octubre del 2021 con la participación de 228 costarricenses que tuvieran más de tres meses de vivir en su actual residencia. Los resultados evidenciaron que existe una relación entre el diseño del espacio habitacional y el bienestar así como una correlación positiva entre el aumento de la edad y las emociones.
Efektivitas Manajemen Sumber Daya Manusia Dalam Meningkatkan Mutu Pendidikan
Authors: Afor Saiful , Arkiang Fajeri , Ola Maruf Ishak , Yanti Siti Ida
Published: September 2022

This research is qualitative field research that takes place at Madrasah Tsanawiyah Baburahman Aloindonu, Northwest Alor District, Alor Regency. The research subjects are Head of Madrasah, Deputy Head of Curriculum, Deputy Head of Public Relations, Educators who have long served, Educators who have recently served, Educators of English subjects, and Class VII, VIII, and IX students. Collecting data using interviews, observation, and documentation. Testing the validity of the data using source triangulation. The data analysis technique that the researcher uses is the data obtained and then compiled and describes the results of interviews and documentation according to what they are, data reduction, verification, and conclusions, after which validation is carried out. The results of the study show that: 1) the Head of Madrasah in carrying out the management process uses various stages, namely recruitment, selection, development, maintenance, and compensation of human resources but has not been realized optimally; 2) The factors that influence human resource management are the strong commitment of the Madrasah Principal in carrying out the functions of human resource management and the high enthusiasm of educators and education staff to transfer their abilities and skills; 3) Always get support from the foundation and the surrounding community. So that until now human resource management can still function properly, although it still needs to be improved. The quality of education is obtained from the results of the assessment of the National Accreditation Board for Schools/Madrasah which is rated C / quite good.
Шары в булевом пространстве
Authors: Леонтьев В. К. , Мовсисян Г. Л. , Маргарян Ж. Г.
Published: September 2022

The operation of addition of sets is used in numerous problems of combinatorics. In the present paper some properties of the addition operation of sets (the Minkowski addition) in Boolean space are presented and the additions of spheres are considered. The obtained results make possible to describe the sums through such characteristics as the sphere radii and the distances between the sphere centres.
Effects of rivaroxaban on myocardial ischemia-reperfusion injury in rats
Authors: Kahraman Ercan , Akca Baris , Colak Mehmet , Disli Olcay , Parlakpinar Hakan , Battaloglu Bektas , Erdil Nevzat
Published: September 2022

Myocardial infarction and further ischemia-reperfusion injury is a life-threatening conditions in humans. In this study, the effects of rivaroxaban, an anticoagulant agent, were aimed to be studied in a myocardial ischemia-reperfusion (I/R) injury model in rats. Male Wistar-albino rats were allocated into three groups; Rivaroxaban (n=15), control (n=15) and sham (n=10). Myocardial ischemia (30 minutes) and then reperfusion (120 minutes) were surgically performed in the rivaroxaban given (3mg/kg/day by gavage for 10 days before surgical procedures) and the control groups. Electrocardiography changes, blood pressure and heart rate were recorded before ischemia, and during the periods of ischemia and the reperfusion. Hemodynamic and blood parameters were recorded. Necrotic tissue in the myocardium was determined by the triphenyl tetrazolium chloride dye method. The extent of myocardial necrosis and risk area was calculated using a computer-assisted image program. In the rivaroxaban administered group, the size of necrotic area in the myocardium decreased significantly, however, mean heart rate and mean arterial blood pressure did not change. K+ and CK levels in serum, which are indicative of tissue necrosis, were significantly lower in the rivaroxaban group compared to the control group (p<0.05). Rivaroxaban use, compared to the control group, effectively reduced the extent of myocardial injury as assessed by less necrotic myocardial tissue in rats. This protective effect of rivaroxaban may be attributed to its less thrombus formation in the coronary arteries during ischemia and less acidosis during tissue damage.
Examination of Psychiatric Symptoms Caused by Exposure to Social Media during the COVID-19 Pandemic
Authors: Eren Hulya , Sagar Mehmet
Published: September 2022

Aim: In this study, ıt is aimed to examine the psychiatric symptoms that occur as a result of exposure to social media during the Covid-19 pandemic.
Methods: This study is a cross-sectional study. The study was conducted with the participation of individuals aged 18 and above living in Turkey and using social media. Individuals were invited electronically, and 532 individuals participated in the study.
Results:57.3% of the individuals participating in the study have increased their use of social media during the COVID-19 outbreak. Depression, negative self, somatization, hostility and symptom distress index scores of individuals who were negatively affected by reading and hearing reading information, news, and stories about COVID-19 were statistically significantly higher compared to individuals who were not affected by reading and hearing information, news, and stories about COVID-19.
Conclusion: In our study, it was found that more than half of the individuals increased their use of social media during the COVID-19 outbreak. It was observed that, as the duration of social media use increased, psychiatric symptoms increased, and the increase in the use of social media during the COVID-19 outbreak, and reading and hearing information, news, and stories about COVID-19 affected the mental health of individuals negatively.
PENGARUH CAPITAL INTENSITY, SALES GROWTH DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017 – 2021
Authors: Azis Azzy Abdul , Sari Intan Rahma
Published: September 2022

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris adanya pengaruh capital intensity, sales growth dan kepemilikan institusional terhadap penghindaran pajak secara parsial dan secara simultan. Populasi pada penelitian ini yaitu perusahaan-perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel menggunakan purposive sampling. Sampel pada penelitian ini diperoleh sebanyak 12 perusahaan. Periode yang digunakan 5 tahun yaitu 2017-2021. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda menggunakan program Eviews versi 9. Hasil penelitian secara parsial capital intensity dan kepemilikan institusional berpengaruh signifikan terhadap penghindaran pajak, sedangkan sales growth tidak berpengaruh signikan terhadap penghindaran pajak. Penelitian secara simultan capital intensity, sales growth, dan kepemilikan institusional berpengaruh signifikan terhadap penghindaran pajak.
Descriptive analysis of reports on autonomous vehicle collisions in California: January 2021–June 2022
Authors: Pokorny Petr , Høye Alena
Published: September 2022

The characteristics of autonomous vehicles’ collisions from 2021 and the first half of 2022 in California confirm trends reported in previous years. Driving in autonomous mode was associated with fewer instances in which the AV was deemed to be at fault in a collision. Most collisions in autonomous mode were rear-end collisions at intersections. Single vehicle collisions occurred mostly in manual mode. Collisions with vulnerable road users occurred mostly while the autonomous vehicle was in manual mode, often right after disengagement from autonomous mode. In collisions with other vehicles that occurred after disengagement, the other vehicles were frequently deemed to be at fault. Compared to 2021, the collision reports from the first half of 2022 indicate higher shares of collisions in autonomous mode, rear-end collisions, and collisions with vulnerable road users.
MAKNA KESATUAN GEREJA DALAM DOA YESUS UT OMNES UNUM SINT (Studi Eksegesis Yohanes 17:21-23)
Authors: Rungkat Jimmy
Published: September 2022

This study aims to understand the essence of the meaning of the Lord Jesus' Prayer Ut Omnes Unum Sint in John 17:21-23 in order to restore the spirit of the churches in carrying out Missio Dei on this earth. Through the hermeneutic-exegetic study method, it was found that the meaning of the unity of the church as the essence of the Lord Jesus Prayer Ut Omnes Unum Sint is unity in a spiritual sense, namely one in love who is willing to work together and willing to appreciate and learn with the differences of everyone around him without any division. or separation to build each other up and create peace in order to display the work of Christ in it.
The relation between obesity and hypertension
Authors: Colak Yunus , Cicekliyurt Meliha Merve
Published: September 2022

Aim: Hypertension is an emerging health problem related to cardiovascular disease, and many reports have shown the link between hypertension and obesity in different populations. In that study, we would like to evaluate the body fat accumulation type and obesity-related parameters with hypertension. Material and Methods: Hypertensive and normotensive individuals were enrolled in Bandırma Training and Research Hospital, Cardiology Units. The cardiologist examined the demographic data, obesity-related parameters, and current health status. Blood pressures were measured under the European Heart Society Recommendations. The data was accepted statistically within the 95% confidence interval (p<0.05). Results: The mean age of hypertensive and normotensive individuals was 60.25±12.45 vs. 57.78±11.17, p=0.05), respectively. A statistically significant increase was observed in BMI, waist circumference (WC), waist-to-hip ratio (WHR), and waist-to-height ratio (WHtR) status in hypertensive patients compared to controls. In contrast, hip circumference (HC) measurement is only higher only in hypertensive women than in normotensive (110.61±18.23 vs. 100.69±20.46; p:0.005), and there is no difference among men (108.56±16.16 vs107.93±16.78 p:0.82). Conclusion: Abdominal weight gain is an important issue for cardiovascular disease; thus, waist circumference (WC) is essential to evaluate the hypertension risk more than obesity status. Hypertensive women are more prone to have apple-type body shapes than hypertensive men were pear body shapes. In conclusion, body fat accumulation is a more crucial triggering factor for hypertension than body fat. Keywords: Hypertension, body fat, waist circumference, waist-to-hip ratio, Waist to height ratio
Disappointing Utopian Vision of W. B. Yeats’s “Sailing to Byzantium”
Authors: Khoshnaw Mahmood N.
Published: September 2022

Most of the critical literature and readings of Yeats’s “Sailing to Byzantium”, both form or content wise, focus on the aesthetic, spiritual or symbolic aspects of the poem, with occasional allusions to the biography of the writer. This research, apart from the allusive imagery and symbolic structure, presents a more critical view of the text. It attempts to highlight self-contradictory and irreconcilable outcome as well as paradoxical representations of both imagined spaces that have rarely been considered or examined. This article, therefore, analyzes the inconsistencies resulting from readers’ expectations that stem from the outcomes of such mythical vision and what is unfolding by the end of the poem. The research shows that the speaker’s disillusionment with his society, the fantasy of the body transcendence and the spatiotemporal idealization of Byzantium are based on false premises and fail the expectation of readers. These inconsistencies, the research argues, are the manifestation of the poet’s desideratum for an immediate and perennial consolation of the suffering from life at old age and resort to the pleasure of art and beauty.
From Stability to Uncertainty: An Analytical Survey of the Conception of Subject
Authors: Jiang Ying
Published: September 2022

Subject used to be a stable concept referring to the actant of an event and it was the opposite of object. Emancipated from being the innate sinners of the Middle Ages, the Renaissance subject is intelligent and powerful and the Renaissance literature is loaded with compliments of human magnificence. Heidegger’s Dasein underscores the passivity of the subject as it is inadvertently thrown into this world. Sartre highlights the freedom of the subject and the choices made by the subject are the meanings of its existence. Derrida deconstructs the sematic meaning of the subject since the incessant chain of signification puts it in constant flux. The existential subject is deterritorialized by the postmodern thoughts and rendered fragmentary, frivolous and amoral.
Publication pressure threatens the integrity of palaeontological research
Authors: Raja Nussaïbah B. , Dunne Emma M.
Published: September 2022

Publications are the de facto currency of academia. Academics, palaeontologists included, are judged by publication metrics, which usually include the impact factor of the journal in which they publish, the number of publications, and the number of citations. However, in the race to publish in high-impact journals and the pressure to increase research productivity, sometimes corners are cut, leading to an increase in scientific and other types of misconduct. In this paper, we demonstrate how ethical, and even legal, transgressions within palaeontology, particularly regarding the provenance of fossil specimens, are inherently related to the pressure faced by academic researchers to publish “novel” studies in high-impact journals. We note how papers in high-impact journals follow a consistent theme of either showcasing novel evidence or methods, or describing charismatic or unusual specimens, often dinosaur-related. We examine notable recent examples of these papers that have been linked to ethical and legal problems, which have ironically been brought to light by virtue of the paper being widely publicised as highly “impactful”. Finally, we discuss the importance of developing an ethical framework for scientific publishing, which currently does not exist; only a handful of professional palaeontological bodies, including societies and journals, have independently developed policies to combat these issues. As long as the culture of “publish or perish” lingers in palaeontology, there will be no incentive for more ethical research that better serves both science and society to prevail.
REPOSISI PENGADILAN PAJAK MENURUT SISTEM KEKUASAAN KEHAKIMAN DI INDONESIA
Authors: Situmeang Tomson
Published: September 2022

Kekuasaan Kehakiman di Indonesia adalah kekuasaan yang bebas dan merdeka. Pengadilan Pajak sebagai Pengadilan Khusus adalah pelaksana kekuasaan kehakiman, akan tetapi sampai saat ini masih berada di bawah dua atap, Mahkamah Agung dan Kementerian Keuangan. Hal tersebut tentu dapat mempengaruhi kebebasan Hakim dalam memeriksa dan memutus Sengketa Pajak. Hal ini perlu diteliti tentang kedudukan Pengadilan Pajak dalam sistem kekuasaan kehakiman di Indonesia dan reposisi atas kedudukan tersebut. Penelitian ini dilakukan dengan menggunakan jenis penelitian yuridis normatif dengan menggunakan teori kepastian hukum dan teori pemisahan kekuasaan. Hasil penelitian ini medapati bahwa Pengadilan Pajak seharusnya berada di bawah satu atap, yaitu di bawah Mahkamah Agung, hal mana mengacu pada ketentuan Undang-Undang Kekuasaan Kehakiman, Undang-Undang Mahkamah Agung dan Undang-Undang Peradilan Tata Usaha Negara, sehingga sejalan dengan Putusan Mahkamah Konstitusi atas Judicial Review Undang-Undang Pengadilan Pajak, maka Pengadilan Pajak harus direposisi dan ditempatkan berada di lingkungan peradilan tata usaha negara.
Electronic supervision as a form of imprisonment
Authors: Łyżwa Aneta
Published: September 2022

The article deals with electronic surveillance as one of the forms of imprisonment. The author's intention was to present this institution as serving the realization of statutory goals of imprisonment. In this way, the hypothesis that this supervision is an important element of the contemporary penitentiary policy of our country has been proved. In addition, the aim of the presented study was to present the social aspects of the use of electronic surveillance, including the benefits that the prisoner achieves. The author has described the institution in question and the principles of its functioning. She also formulated a de lege ferenda postulate to limit the possibility of using the supervision in question by convicts serving their sentences in penitentiary institutions. She presented selected results of surveys conducted twice by the Justice Institute and an audit conducted by the Supreme Chamber of Control in 2013 to assess the functioning of electronic supervision. She referred to the opinions of some representatives of doctrine in the aspect of evaluation of the supervision in question, including as a tool of the state's re-socialisation policy. She also formulated a number of conclusions and her own assessments.
Nowe oblicze tzw. estońskiego CIT w 2022 r.
Authors: Świderski Marcin
Published: September 2022

Celem artykułu jest przedstawienie regulacji dotyczących ryczałtu od dochodów spółek, czyli tzw. estońskiego CIT1, jako rodzaju podatku dochodowego w Polsce z uwzględnieniem zmian, które weszły w życie z dniem 1 stycznia bieżącego roku. Autor opisuje tę formę opodatkowania w kontekście regulacji z 2021 r., decyzji organów podatkowych (interpretacje indywidualne) oraz korzyści podatkowych, które można uzyskać dzięki zmianom w zakresie prawa podatkowego.
Prawo odmowy złożenia zeznań przez świadka
z powołaniem się na art. 182 § 3 Kodeksu postępowania
karnego a wykorzystanie tego dowodu w postępowaniach
podatkowych
Authors: Charkiewicz Mariusz
Published: September 2022

Opracowanie dotyczy problematyki prawa odmowy złożenia zeznań przez świadka z powołaniem się na art. 182
§ 3 ustawy z dnia 6 czerwca 1997 r. – Kodeks postępowania karnego1. Celem artykułu jest przybliżenie instytucji
odmowy złożenia zeznań przez świadka w sytuacji, gdy jest on oskarżonym w innym toczącym się postępowaniu,
kwestii oceny, czy taka odmowa złożenia zeznań przez świadka jest uprawniona i tego, kto dokonuje powyższej
oceny. Autor skupia się również na wpływie aktualnego brzmienia art. 182 § 3 k.p.k. na toczące się postępowanie,
na zasadę prawa do obrony oskarżonego oraz porusza kwestię możliwości odczytania protokołu zeznań świadka
w toczących się postępowaniach przed sądami i organami podatkowymi.
DAC 8 – w kierunku rozszerzenia administracyjnej współpracy podatkowej o aktywa kryptograficzne
Authors: Matras Tomasz
Published: September 2022

Od 2011 r. Unia Europejska (UE) wdrożyła szereg inicjatyw ustawodawczych umożliwiających państwom członkowskim
udostępnianie w różny sposób informacji finansowych w celach podatkowych. Niemniej w zaawansowanej
cyfrowo i zglobalizowanej gospodarce pojawiają się nowe złożone wyzwania, takie jak aktywa cyfrowe i
kryptoaktywa. W związku z tym Komisja Europejska (KE) w 2020 r. rozpoczęła formalnie przygotowywanie dyrektywy
DAC 81, która ma rozszerzyć administracyjną współpracę podatkową o waluty kryptograficzne. Celem artykułu
jest przedstawienie prac nad nową dyrektywą oraz krytyczna analiza proponowanych rozwiązań, biorąc pod
uwagę praktykę funkcjonowania wcześniejszych dyrektyw DAC2.
Firmanctwo jako forma oszustwa podatkowego
Authors: Frydrych Patrycja
Published: September 2022

Oszustwa podatkowe stanowią jedno z najniebezpieczniejszych zjawisk związanych z przekroczeniem granicy
powszechnie obowiązującego prawa podatkowego. Ich najczęstszą przyczyną jest chęć zatajenia przez podatnika
źródła bądź wysokości uzyskanych środków pieniężnych. Celem niniejszego artykułu było zbadanie przyczyn oraz
konsekwencji prawnych firmanctwa. Ponadto wyjaśniono, na czym polega to zjawisko oraz w jakiej postaci występuje
najczęściej. Następnie zwrócono szczególną uwagę na zakres odpowiedzialności firmowanego działającego
pod cudzą firmą, nazwą bądź nazwiskiem oraz podmiotu, który danych użyczył. Istotna okazała się również
kwestia określenia, który podmiot organ podatkowy powinien traktować jako podatnika, a w konsekwencji kto
powinien być adresatem decyzji organu podatkowego w związku z zaległościami podatkowymi. Przedstawiono
także przykładowe sytuacje, które z pozoru mogą świadczyć o działaniu w ramach firmanctwa, a w konsekwencji
nie posiadają jego podstawowych cech. Na koniec poddano ocenie zasadność przewidzianych sankcji względem
osób biorących udział w rzeczonym procederze.
Solar energy harvesting efﬁciency of nano-antennas
Authors: B. D. Buschow  , H. Rio
Published: September 2022

The radiation efﬁciency of nano-antennas is a key parameter in the emerging ﬁeld of IR and optical energy harvesting. This parameter is the ﬁrst factor in the total efﬁciency product by which nano-antennas are able to convert incident light into useful energy. This efﬁciency is investigated in terms of the metal used as conductor and the dimensions of the nano-antenna. The results set upper bounds for any possible process transforming light into electrical energy. These upper bounds are the equivalent of the theoretical upper bounds for the efﬁciency of conventional solar cells. Silver shows the highest efﬁciencies, both in free space and on top of a glass (SiO2) substrate, with radiation efﬁciencies near or slightly above 90%, and a total solar power harvesting efﬁciency of about 60–70%. This is considerably higher than conventional solar cells. It is found that ﬁne-tuning of the dipole dimensions is crucial to optimize the efﬁciency. & 2012 Elsevier Ltd. All rights reserved.
Synthesis and characterization of ZnO nanoflowers under temperature effect
Authors: W. Smith  , A. Becker  , L. Harison
Published: September 2022

Synthesis of flower-shaped ZnO nanostructures composed of hexagonal ZnO nanorods was achieved by the solution process using zinc acetate dihydrate and sodium hydroxide at very low temperature of 90 8C in 30 min. The individual nanorods are of hexagonal shape with sharp tip, and base diameter of about 300–350 nm. Detailed structural characterizations demonstrate that the synthesized products are single crystalline with the wurtzite hexagonal phase, grown along the [0 0 0 1] direction. The IR spectrum shows the standard peak of zinc oxide at 523 cm-1. Raman scattering exhibits a sharp and strong E2 mode at 437 cm-1 which further confirms the good crystallinity and wurtzite hexagonal phase of the grown nanostructures. The photoelectron spectroscopic measurement shows the presence of Zn, O, C, zinc acetate and Na. The binding energy ca. 1021.2 eV (Zn 2p3/2) and 1044.3 eV (Zn 2p1/2), are found very close to the standard bulk ZnO binding energy values. The O 1s peak is found centered at 531.4 eV with a shoulder at 529.8 eV. Room-temperature photoluminescence (PL) demonstrate a strong and dominated peak at 381 nm with a suppressed and broad green emission at 515 nm, suggests that the flower-shaped ZnO nanostructures have good optical properties with very less structural defects.
Optical and structural of Nanocrystalline CdS
Authors: A. Kumar  , R. Vasantha
Published: September 2022

Nanocrystalline CdS thin films have been deposited using precursors with different thiourea concentration onto glass substrates by sol-gel spin coating method. The crystalline nature of the films has been observed to be strongly dependent on thiourea concentration and annealing temperature.  The CdS films are found to be nanocrystalline in nature with hexagonal structure. The grain size is found to be in the range of 7.6 to11.5 nm depending on the thiourea concentration and annealing temperature.  The high-resolution transmission electron microscopy (HRTEM) results of the CdS films prepared using cadmium to thiourea molar ratio of 0.3:0.3 indicate the formation of nanocrystalline CdS with grain size of 5 nm. Fourier transform infrared (FTIR) analysis shows the absorption bands corresponding to Cd and S. The optical study carried out to determine the band gap of the nanostructured CdS thin films shows a strong blue shift. The band gap energy has been observed to lie in the range of 3.97 to 3.62 eV following closely the quantum confinement dependence of energy on crystallite radius. The dependence of band gap of the CdS films on the annealing temperature and thiourea concentration has also been studied.  The photoluminescence (PL) spectra display two main emission peaks corresponding to the blue and green emissions of CdS.
Preparation, analysis and characterization of ITO nanostructures
Authors: C. Deke  , E. P. Petrik
Published: September 2022

Conductive and highly transparent indium tin ox- ide (ITO) thin films were prepared on photosensitive glass substrates by the combination of sol–gel and spin-coating techniques.  First, the substrates were coated with amorphous Sn-doped indium hydroxide, and these amorphous films were then calcined at 550◦C to produce crystalline and electrically conductive ITO layers. The resulting thin films were characterized by means of scanning electron microscopy, UV-Vis spectroscopy, X-ray photoelectron spectroscopy and spectroscopic ellipsometry. The measurements revealed that the ITO films were composed of spherical crystallites around 20 nm in size with mainly cubic crystal structure. The ITO films acted as antireflection coatings increasing the transparency of the coated substrates compared to that of the bare supports. The developed ITO films with a thickness of 170–330 nm was highly transparent in the visible spectrum with sheet resistances of 4.0–13.7 kQ/sq. By coating photosensitive glass with ITO films, our results open up new perspectives in micro- and nano-technology, for example in fabricating conductive and highly transparent 3D microreactors.