bluuebunny/crossref_metadata_2025 huggingface dataset:
المعرب في كتاب سيبويه
Authors: الشابي علي
Published: December 2024

عُني العلماء منذ القديم بالبحث في الكلمات الأجنبيّة الّتي دخلت العربيّة نتيجة للاتّصال الحضاريّ الّذي حدث بين العرب وأجوارهم وبخاصّة الفرس، فقد وقع الاتّصال بين العرب والفرس قبل الإسلام عن طريق الحيرة وبلاد اليمن، فتمكّن كلّ من الطّرفين من معرفة الآخر ومن الاحتكاك بلغته وأفكاره، وكانت حضارة فارس في أوج تألّقها، ففتنت مباهجها عرب الحيرة واليمن، وشاعت الكلمات الحضاريّة الفارسيّة في اللّغة العربيّة، وما لبثت أن تأصّلت فيها وأصبحت جزءا منها فتجلّت في الشّعر الجاهليّ، وبخاصّة على أيدي الشّعراء الّذين كانوا يفِدون إلى بلاط الجيزة أو ينتسبون إلى أرض اللّخميّين من أمثال الأعشى والنّابغة الذّبياني وعديّ بن زيد العبادي، وكان هذا الأخير ، كما يقول ابن خلدون من تراجمة الملك الفارسي كسرى برويز. وقد احتوى القرآن الكريم على ألفاظ فارسيّة عديدة، عرفها العرب في الجاهليّة واستخدموها في لغتهم.
ملاحظات عامة حول مصادر دراسة اللغة العربية (الفصحى) القديمة و الـمتوسطة
Authors: جورج خوري رنيف
Published: December 2024

إنّ دراسة اللّغة العربيّة منذ أقدم مراحل تطوّرها تتطلّب الجواب على أسئلة مختلفة أهمّها تتعلّق بالمراجع الّتي يستطيع الباحث أن يأخذها سندا لبحثه، ولا نستطيع في هذا المجال سوى النّظر في أقدم ما وصلنا من النّصوص الخطّيّة الّتي وصلتنا على هذا الوجه، وليس ما روي فقط أنّها صُنّفت ولم يصل إلينا منها سوى أخبار لاحقة لعصور أصحابها بكثير من الزّمن.
وأقدم نصّ وضع بشكل كتاب هو ولا شكّ القرآن الكريم، وقد سبق للمستشرق Simon Hopkins أنّه أعطى في كتاب نشر منذ أكثر من عشرين سنة لائحة لِما استخدمه في دراسته للّغة العربية القديمة، استنادا على ورق البرديّ المؤرّخ إلى ما قبل القرن الثّالث الهجريّ (أوائل القرن التّاسع الميلاديّ). وهذه المراجع هي كما يلي: القرآن الكريم، والشعر الجاهلي، والحديث والسّيرة والرّسائل المختلفة)، والأدب القصص في أيّام العرب
قراءة في مخطوطات المكتبة الوطنية الجزائرية -الحلقة الثالثة -الجزء الثاني مخطوطات شروح ألفية ابن مالك
Authors: عيسى وموسى محمد
Published: December 2024

تتوزّع مادّة الجزء الثّاني من الحلقة الثّالثة على خمسة أنواع من الشّروح الّتي تناولت أ لفية ابن مالك: شروح الألفية، مثاله كتاب منهج السالك إلى ألفية ابن مالك للأشموني، هو كتاب ضخم في جزئين. و شروح بالنّظم لتسهيل تلقّي العلم وحفطه، و هذا ما فعله الغزي في كتابه البهجة الوفيّة بحجّة الخلاصة الألفية ثمّ تلخيص أو تقييد شرح الألفية في مجالس العلم؛ وتحتفظ المكتبة الوطنيّة بتحفة فنّيّة لهذا النّوع هو المخطوط رقم 111. وفي العدد المقبل يتواصل البحث في شروح لشروح الألفية للأزهريّ و البطيوي و الإسقاطي و غيرهم.
يواصل هذا البحث في المخطوط الجزائريّ بالمكتبة الوطنيّة الجزائريّة الّذي تناول موضوع النّحو تأليفا ونظْما لهدف التّعريف بالمسيرة العلميّة اللّغويّة
ملخص معجم اللغة العربية التاريخي بين آمال الإعداد و مقدمات الإنجاز
Authors: أبو سليمان صادق عبد الله
Published: December 2024

إذا كنّا في السطور السابقة قد وقفنا عند مقدّمات جديدة خطت بالدرس اللغويّ العربيّ نحو المقارنة والتأريخ للغة العربية منذ وجودها الأول؛ بغية الوصول إلى أسرارها عبر العصور، والتعرف على علاقاتها بغيرها من لغات البشر، لاسيما اللغات السامية، فسنقف في هذا السياق عند مقدّمات نظرية، وإنجازات مضيئة أخرى للمحدثين شكّلت جميعها دعوات وبذورا يمكن تثمينُها والاستفادة من مناهجها ومتونها في إنجاز هذا العمل اللغويّ الكبير.
Patterns of Renal Diseases in Children with Steroids Resistant Nephrotic Syndrome
Authors: Ikram Muhammad , Muhammad Shad , Muhammad Noor , Khuesheed  , Khan Furqan , Ghulam Sallma
Published: December 2024

Objective:To find the histological pattern of renal diseases in children with steroid resistant nephrotic syndrome.
Methodology: This was a descriptive study conducted at the division of nephrology, Lady Reading Hospital Peshawar, Pakistan from July 2014 to June 2019. We performed renal biopsies of all children under the age of 15years who presented with steroids resistant nephrotic syndrome (SRNS). 
Results:Total number of patients was 170.  Mean age was 11.76+ 4.2yrs. In 33(19.4%) of children, the histological diagnosis was Minimal Change Disease (MCD), followed by Focal Segmental Glomerulosclerosis (FSGS) in 28(16.4%), Mesangio-proliferative GN in 24(14.1%), and IgM Nephropathy in 21(12.3%). 
Conclusion:MCD was the most common histological pattern of renal disease among children with SRNS followed by FSGS, Mesangio-proliferative GN and IgM Nephropathy.
COMPARISON OF PAROXETINE AND DAPOXETINE IN PREMATURE EJACULATION
Authors: Khan Sarhad , Farooq Khalid , Hameed Najma
Published: December 2024

Objective: To compare the efficacy of Paroxetine and Dapoxetine in premature ejaculation.Methodology: We enrolled One hundred and twenty-six patients in this study from January 2019to December 2021 in urology department Medical teaching institute Lady Reading hospitalPeshawar by using convenient sampling technique. Patients were assigned to take either 20mgOD Paroxetine (n =158) or 30mg OD Dapoxetine(n=159). On follow-up after six weeks, all thepatients were assessed for improvement in intravaginal ejaculation latency timings (IELT). T testwas applied to see any significant difference in both groups assuming P value <0.005 as statisticallysignificant.Results: The mean age of the study population was 32.17±8.38 years. The efficacy in term ofincrease in the IELT more than one minutes was 82.53% in paroxetine group and 74.60% inDapoxetine group with no statistically significant difference in both drugs (p=0.277). The mean IELTbefore starting drug was 0.56±0.30 minutes in Paroxetine group and 0.49±0.29 second inDapoxetine group. After the treatment, in paroxetine group the timings improved to 5.31±3.27minutes and to 4.86±3.36 minutes in dapoxetine group. TConclusion: Dapoxetine and Paroxetine in dose of 20mg and 30mg have equal efficacy in termsofIncreasing the intravaginal ejaculation latency time (IELT), so both are equally effective fortreatment of premature ejaculation.Keywords: Dapoxetine, Paroxetine, Premature ejaculation (PE), sexual disorder
Teoría y pragmática para una edición crítica de las Obras completas de Juan Domingo Perón
Authors: Acha Omar
Published: December 2024

Figura decisiva de la historia argentina del siglo XX, Juan Domingo Perón carece de una edición crítica de sus obras completas. Dispositivo fundamental para profundizar el estudio del pensamiento y la acción política de Perón, las dos ediciones existentes de sus Obras completas, una aparecida en la década de 1980 y la otra publicada desde fines del decenio siguiente, a pesar de su importante contribución a la accesibilidad de textos peronianos, son ejercicios iniciales para una versión rigurosa y sistemática de los textos, imágenes y sonidos asociables al tres veces presidente de la Argentina. Este trabajo, luego de plantear algunas consideraciones conceptuales a propósito de las “obras completas” y de una “edición crítica”, analiza las Obras completas antes mencionadas y, finalmente, propone algunas líneas orientadoras para una publicación, con estándares académicos, de una edición crítica digital de los escritos, alocuciones e imágenes de Perón.
Development of machine learning based demand forecasting models for the e-commerce sector
Authors: Fırat Alim Toprak , Aygün Onur , Göğebakan Mustafa , Akay Mehmet Fatih , Ulus Ceren
Published: December 2024

The e-commerce sector has undergone rapid and dynamic growth in recent years. For companies aspiring to lead in this competitive industry, it is crucial to efficiently and cost-effectively respond to evolving consumer demands. In this context, the ability to accurately forecast future product demand becomes imperative. This study aims to develop forecasting models utilizing machine learning-based techniques, specifically Multi-Layer Perceptron (MLP), Multi-Horizon Quantile Recurrent Neural Network (MQRNN), and Random Forest (RF), to predict future product demand. The demand forecasting models were developed for the months of July and August, based on daily sales data for Fast-Moving Consumer Goods (FMCG) products spanning from January 1, 2023, to August 25, 2024. The models’ performances were evaluated using Mean Absolute Percentage Error (MAPE). Upon examining the forecasting models developed using MLP, MQRNN, and RF, it has been observed that MQRNN exhibited the superior performance.
Handphone Sebagai Media Pembelajaran Bagi Mahasiswa di Fakultas Teologi Unversitas Kristen Indonesia Tomohon
Authors: Rawung Javier Yitzhak , Timbuleng Nontje M.
Published: December 2024

Artikel ini membahas tentang handphone yang menjadi salah satu perangkat teknologi dalam menopang keberlanjutan proses pembelajaran saat ini, baik di dalam kelas maupun di luar kelas. Dalam lingkungan Fakultas Teologi, Universitas Kristen Indonesia Tomohon, handphone telah memberikan banyak kemudahan terhadap berbagai sumber belajar. Sering kali terdapat berbagai gangguan pada saat proses pembelajaran di dalam kelas terkait denga penggunaan handphone. Maka dari itu, perlu adanya aturan atau pedoman yang berkaitan dengan etika untuk mencegah penyalahgunaannya di dalam kelas pada saat proses pembelajaran. Dengan penelitian ini, diharapkan dapat membantu mahasiswa dalam memahami implikasi etis dari perkembangan teknologi dan pemanfaatnnya, serta mendorong mahasiswa untuk mempergunakan handphone dengan bertanggung jawab. Penggunaan handphone dapat meningkatkan kualitas belajar dan efektif pada saat pembelajaran.
Prevalence, associated factors, management and outcomes of hypokalaemia in hospitalised patients at a South African tertiary centre
Authors: Burton C , Chothia M-Y , Zemlin A , Lahri S
Published: December 2024

Background. Hypokalaemia is a common electrolyte disorder encountered in hospitalised patients and is associated with significant morbidity and mortality. There is a lack of data regarding its prevalence, associated factors, management and outcomes among hospitalised patients in South Africa (SA).
Objectives. To evaluate the prevalence, associated factors, management and risk factors for all-cause mortality in hospitalised adult patients with hypokalaemia at a tertiary centre in SA.
Methods. We conducted a retrospective cohort study of all adult patients admitted with, or who developed, hypokalaemia during hospitalisation in 2019. Hypokalaemia was defined as a serum potassium concentration (K+) <3.5 mmol/L. Based on a sample size calculation, a computer-generated random sample of 245 patients was used.
Results. The period prevalence of hypokalaemia was 6.8% (3 539/52 243). The median (interquartile range) age was 46 (33 - 63) years, and 60% were female. Patients who died had a lower K+ during hospitalisation (3.0 mmol/L v. 3.2 mmol/L, p<0.01). Half of the patients had hypokalaemia on admission. The most common causes were gastrointestinal (37%) and renal (36%) losses. More than half (56.7%) of the patients received no potassium replacement, and of those discharged, only 37.5% were normokalaemic. In-hospital mortality was 16.7%. Only blood pH was associated with in-hospital death (adjusted odds ratio 0.01, 95% confidence interval 0.00 - 0.92, p=0.046). On survival analysis, there was no difference regarding in-hospital death by K+ category (log rank p=0.786).
Conclusion. Although the prevalence of hypokalaemia among adult patients who were hospitalised was found to be low, their in-hospital mortality rate was high. Moreover, the investigations and management of hypokalaemia were frequently found to be inadequate. Therefore, it is imperative for healthcare providers in the hospital setting to enhance their knowledge and management of hypokalaemia. The findings of this study have implications for developing evidence-based guidelines for managing hypokalaemia in SA.
Avaliação de intervenção em orientação profissional e de carreira: Uso do LAQuA com adultas/os emergentes
Authors: Ribeiro Marcelo Afonso , Knabem Andréa , Couceiro Gama de Almeida Maria Celeste , Beliomini Luciana Aparecida
Published: December 2024

A avaliação de intervenção é um dos elementos principais das práticas de orientação profissional e de carreira (OPC), mas que não tem tradição no Brasil, principalmente no campo das propostas narrativas. Assim, buscamos propor uma versão brasileira do LAQuA (Life Adaptability Qualitative Assessment) e testar este modelo narrativo de avaliação quali-quanti de intervenção, apontando e discutindo suas potencialidades. Por meio de um estudo de caso com um adulto emergente, analisamos o processo de mudança narrativa, reflexividade e reposicionamento social do orientando ao longo de um aconselhamento de carreira (AC) através da codificação proposta pelo LAQuA. Os resultados demonstraram a eficácia e a efetividade do AC avaliadas pela análise quanti e qualitativa das mudanças narrativas do orientando, identificando as trilhas e as dimensões de adaptabilidade e seus respectivos indicadores, os temas centrais e os tipos de reflexividade e de reposicionamento social coconstruídos ao longo do processo. Uma reconstrução do instrumento foi necessária para contextualização à realidade brasileira, e se mostrou pertinente com potencial para auxiliar orientadoras/es que estão trabalhando com propostas narrativas de AC, especialmente por oferecer um instrumento estruturado de avaliação de intervenção, possibilitando a aferição de sua eficácia e eficiência em termos dos objetivos postulados e dos resultados esperados com a intervenção realizada.
Violência doméstica contra as mulheres na pandemia de covid-19
Authors: Leonel de Andrade Jordanna , Machiavelli Carmo Souza Tatiana
Published: December 2024

O estudo buscou compreender o impacto do distanciamento social, enquanto medida de biossegurança de prevenção da Covid-19, no cenário de violência doméstica contra as mulheres. Realizou-se pesquisa qualitativa com utilização de entrevistas semiestruturas junto a cinco mulheres que vivenciaram a violência doméstica no período da pandemia do Sars-CoV-2. Os dados obtidos foram analisados por meio de núcleos de significados pautados nos pressupostos da Psicologia sócio-histórica. Foram constituídos os seguintes núcleos: a) Violências vivenciadas e o impacto na subjetividade das participantes, b) Convívio com os autores de agressões na pandemia de Covid-19 e elementos psicossociais mantenedores da violência doméstica. O isolamento social imposto pelo Covid-19 resultou em uma situação de maior vulnerabilidade para as mulheres que vivenciavam a violência doméstica. Verificou-se, ainda, o aumento e agravamento das violências, principalmente, as morais e psicológicas.
Higiene ou compulsão? Influências da COVID-19 nos sintomas de Transtorno Obsessivo-Compulsivo
Authors: Martins Marinho Ana Beatriz , De Oliveira Ramos Camila Maria , Macêdo Melo Kayline , Bezerra de Holanda Bessa Renata
Published: December 2024

A pandemia da COVID-19 modificou drasticamente toda a realidade e rotina diária da população mundial. Esta mudança trouxe a possibilidade do surgimento ou agravamento de diversas doenças mentais, como o TOC. O presente estudo teve como objetivo investigar as influências da pandemia da COVID-19 nos sintomas do Transtorno Obsessivo-Compulsivo, abordando o agravamento dos sintomas em pacientes com diagnósticos preexistentes e o surgimento da sintomatologia em indivíduos sem diagnóstico. Trata-se de uma revisão integrativa, realizada nas bases de dados SciELO, MEDLINE e LILACS, utilizando descritores em três idiomas e marcadores booleanos para buscar artigos publicados entre 2020 e 2023. Foram selecionados 23 artigos, estabelecendo-se uma análise de estatística descritiva simples para traçar o perfil quantitativo da produção científica. Em seguida, o corpus textual foi analisado pelo software IRaMuTeQ, gerando uma Nuvem de Palavras e uma Análise de Similitude. A Análise de Conteúdo de Bardin permitiu uma caracterização qualitativa da literatura e a delimitação de duas categorias: 1) Os impactos da pandemia em pacientes com diagnóstico prévio de TOC; e 2) O surgimento do TOC sem sintomatologia prévia. Os resultados evidenciaram a forte influência da COVID-19 nos sintomas obsessivo-compulsivos, principalmente em indivíduos com diagnósticos prévios, que vivenciaram uma piora nos sintomas. Também houve um aumento significativo de sintomas obsessivo-compulsivos na população em geral, indicando que o agravamento do TOC foi observado tanto em indivíduos com diagnóstico prévio quanto em pessoas sem sintomas anteriores à pandemia.
Ansiedade E Dependência De Redes Sociais Em Adultos: Uma Revisão De Literatura
Authors: Silva Santos Isabella Leandra , Nascimento de Lima Débora Cristina , Dos Santos Wellington Henrique , Pimentel Carlos Eduardo
Published: December 2024

As redes sociais são uma das mais populares formas de interação social e ocupação do tempo livre. Seja nas relações interpessoais ou no contexto educacional e de trabalho, elas ocupam um espaço significativo na vida privada e pública. Contudo, essa relevância pode contribuir para o uso excessivo e, consequentemente, para a dependência. Considerando este cenário, o presente estudo objetivou realizar uma revisão da literatura acerca da relação entre a dependência das redes sociais e a ansiedade. Foram consideradas pesquisas publicadas entre 2015-2024, em português, inglês ou espanhol, e indexadas nas plataformas Scopus e Pubmed. No total, trinta estudos compuseram a amostra. Resultados indicaram, por meio de estudos em sua maioria correlacionais e longitudinais, a relação positiva significativa entre a dependência de redes e sintomas ansiosos, variando entre 0,15 a 0,73. Ainda, estudos longitudinais apontaram para uma relação cíclica, onde a dependência de redes se relaciona a aumento na ansiedade, que, por sua vez, aumenta a dependência. Conclui-se ser necessário compreender mais detalhadamente essa relação, indo além da mensuração de sintomas e entendendo possíveis moderadores e mediadores.
Analysis of the appropriate behavior of various types of automata in the conditions of the placement game
Authors: Dimitrichenko Dmitriy Petrovich
Published: December 2024

The object of research in this work is homogeneous collectives of automata with the property of purposeful behavior. The subject of this study is a comparison of different designs of such machines in the implementation of the conditions of the game of placement. The aim of the study is to establish the best (or similar) structures in terms of properties in order to optimize the time and computational costs of more complex machine learning models based on the principle of reinforcement learning. In the collectives under consideration, automata perform actions in a given habitat (functioning) with varying degrees of effectiveness. The automata, in accordance with their design, react to the input signal with another action. The evaluation of the effectiveness of the machine is defined as the sum of positive signals (rewards) or negative signals (penalties) received by the machine during the considered period of time. This characteristic depends on both the declared design of the machine and the depth of its memory. It is necessary to determine the simplest designs of automata that allow achieving optimal efficiency in a given environment in the shortest possible way. The formalization of both the properties of the environment and the actions of automata, as well as the processing of the results obtained, is carried out using the apparatus of game theory. In this case, the values of the effectiveness of the functioning of the machines are represented as the cumulative amounts of winnings and losses of the slot machine players. As result of the research the designs of automata that provide a given efficiency of functioning with a minimum depth of memory (the least complex design) are presented. The result obtained makes it possible to trace the influence of the inertial qualities of automata, implemented in the form of appropriate structures, on the efficiency of functioning in a given environment, formalized in the form of a game of placement. An automaton with linear tactics and a Krylov automaton form two marginal implementations of an automaton strategy for approaching the optimum. The first is due to the high speed of changing actions, the second is due to a long stay in states close to optimal. The field of application of the results obtained is further investigation of more complex dynamic environments using the simplest designs of automata, since synchronous collectives of automata in the process of computational implementation are difficult to parallelize, which leads to a significant increase in time and computational costs with the complication of the structure of dynamic environments or with an increase in these optimization tasks.
Recensão: O Mundo do Trabalho a Partir de Baixo. Retratos e Percursos [Renato Miguel do Carmo, Jorge Caleiras, Isabel Roque, Rodrigo Vieira de Assis, 2023, Lisboa, Editora Mundos Sociais, CIES-Iscte]
Authors: Nunes Sara
Published: December 2024

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Growth Performance of Different Lemongrass (Cymbopogon flexuosus) Varieties under an Acacia mangium-Based Agroforestry System in the Chhattisgarh Plains
Authors: Sahu Taman Lal , Toppo Pratap , Singh Lalji , Tuteja S.S. , Samadhiya V.K.
Published: December 2024

This study was conducted in the year 2023-2024 at the Herbal Garden of Indira Gandhi Krishi Vishwavidyalaya, Raipur, Chhattisgarh, India, to evaluate the growth performance of Acacia mangium trees and different lemongrass (Cymbopogon flexuosus) varieties in an agroforestry system. Growth parameters of Acacia mangium trees were assessed, an average height of 19.65 meters, a diameter at breast height (DBH) of 35.85 cm, a crown spread of 8.13 meters, and a tree volume of 2.02 m³. The growth performance of the lemongrass varieties showed significant variability among varieties. T4-Neema recorded the maximum number of tillers (65.53), highest leaf width (2.60 cm), and maximum plant spread (75.52 cm), while T1 Krishna showed the highest plant height (157.20 cm) and leaf length (130.07 cm), while T2 CG-1 showed the maximum leaf area index (40.10). In all treatments, T8-kalam shows the lowest plant height (99.77 cm), number of tillers (31.50), leaf length (87.41 cm), plant spread (47.05 cm), and leaf area index (17.02). The results indicate that genetic selection plays a critical role in optimizing growth performance under agroforestry conditions. Varieties T4-Neema and T7-Praman showed superior growth attributes, while T8-Kalam showed the lowest.
A práxis nos movimentos sociais
Authors: Vieira D'Angelles , Cabral Selma
Published: December 2024

Atualmente, pessoas não bináries ainda precisam conquistar espaço, direito e reconhecimento na sociedade. Tendo isso em mente, em 2021 criamos o Coletive Não Binárie PB para reunir vozes de pessoas dissidentes de gênero e assim construir uma força política. No entanto, ao refletir sobre os elementos que condicionam a subalternização das experiências que destoam das normas de sexo/gênero, percebemos que é importante desenhar uma atuação também pautada em reflexões teóricas. Portanto, este breve texto, que integra elementos ligados ao ensaio teórico e ao relato de experiência, foi escrito com o objetivo de promover reflexão sobre a atuação dos movimentos sociais pautada na ideia da práxis, considerando o contexto da nossa experiência com o Coletive Não Binárie PB. No nível teórico, nos perguntamos sobre as condições nas quais se constroem sexo e gênero na sociedade, e isso nos leva a uma atuação pautada no questionamento das normas sociais que produzem e hierarquizam as diferenças.
Entre versos e correntes
Authors: Passos Rafael , Passos Francisco
Published: December 2024

O conceito de “carrocracia” (Trói, 2017) nos serve de plataforma para a problematização acerca dos aparatos de dominação neoliberal – centrados no individualismo radical, daí a dominância do automóvel particular na esteira do planejamento urbano sob a lógica rodoviarista – na era do Antropoceno e, por que não dizer, na era do Capitaloceno (Haraway, 2016). É dessa sorte que este estudo pretende investigar um aspecto da poesia do artista chileno Nicanor Parra a partir da visagem/símbolo da bicicleta: qual é o lugar que o modal ocupa nessa poética? Há, de maneira deliberada, um tensionamento entre linguagem e vida na reiterada representação do modal no transcorrer de sua obra? Na análise, integramos o repertório advindo da crítica literária (Campos, A. de; Gallardo, 2004; Grandón, 2014; Valverde, 2022) com os estudos urbanos (Carmelini; Mizoguchi, 2022), além das contribuições produzidas pela militância organizada pela bicicleta e pelo direito à cidade (Ludd, 2005; Furness, 2013; Augé, 2009).
Die Bekanntgabe-Fiktion der §§ 122, 122a AO unter Berücksichtigung der Änderungen durch das PostModG vom 15.7.2024 und des BEG IV vom 23.10.2024
Authors: Jesse Lenhard
Published: December 2024

Der Verfasser stellt die Änderungen der steuerverfahrensrechtlichen Regelungen zur sog. Bekanntgabefiktion von Steuerverwaltungsakten - Übergang von der Drei Tage-Regelung zur Vier-Tage-Regelung - vor dem Hintergrund der ebenfalls geänderten postrechtlich einzuhaltenden Postlaufzeiten dar und analysiert deren Bedeutung und Reichweite. Dabei werden vor allem die unterschiedlichen Bekanntgabeformen von Steuerverwaltungsakten in Gestalt von schriftlichen und elektronisch übermittelten bzw. zum Datenabruf bereitgestellten Verwaltungsakten im Inland sowie grenzüberschreitend behandelt. Der Verfasser ergänzt seine Darstellung mit Ausführungen zu verschiedenen Einzelfragen im Zusammenhang mit der Bekanntgabe von Steuerverwaltungsakten, wie z.B. die Wirkung der Bekanntgabe, der Wahrung der Festsetzungsfrist oder der notwendige Inhalt der Rechtsbehelfsbelehrung infolge der Gesetzesänderungen.
Der abgekürzte Vertragsweg in der Abwehrberatung
Authors: Schmidtmann Dirk
Published: December 2024

Nach dem Subjektsteuerprinzip können dem Steuerpflichtigen nur die selbst erzielten Einnahmen und der selbst geleistete Aufwand zugerechnet werden. Drittaufwand ist nicht abziehbar. Eine Ausnahme hiervon bildet der abgekürzte Vertragsweg. Im Schrifttum ist die Behandlung des abgekürzten Vertragswegs umstritten und die Reichweite der BFH-Rechtsprechung zum abgekürzten Vertragsweg und des dort entwickelten Zuwendungsgedankens ist noch nicht abschließend geklärt. Besonders problematisch beim abgekürzten Vertragsweg ist der Nachweis einer Zuwendung im Verhältnis zwischen Drittem und Steuerpflichtigem, weil an den Verzicht auf Geltendmachung einer Forderung angeknüpft wird (negative Tatsache). Deshalb wird in der Literatur vereinzelt der Nachweis einer tatsächlichen Zuwendungsabsicht gefordert. Ein genauerer Blick auf die Rechtsprechung des BFH zeigt jedoch, dass der Verzicht auf die Geltendmachung einer Forderung des Dritten gegenüber dem Steuerpflichtigen hinreichend für die Dokumentation der Zuwendungsabsicht ist und der Nachweis einer tatsächlichen Zuwendungsabsicht durch den BFH nicht gefordert wird.
Role Of Agriculture In Rural Development In Northeast India: Prospects And Challenges
Authors: Ghosal Antara , Gangabhusha M.
Published: December 2024

The Northeastern region comprising of eight states is strategically important as it shares international boundary
with other eastern countries. Rooted in diversity, the region is blessed with untapped natural resources, hills,
wetlands, flora and fauna, rich indigenous knowledge and techniques, diverse farming practices that are unique
in nature. Agriculture remains a major occupation of the people in the region with over 70% of the population is
dependent on it for livelihood (NITI Aayog, 2021). The practice of sustainable indigenous farming practices is
dormant in this part of the country where the farmers use age-old techniques of cultivation, irrigation that are
scientific in nature. The impact of green revolution, modernisation of agriculture has escaped the northeast region
to a larger extent making the agricultural practices ecologically safe and sustainable. Despite the fact that the
region is abundant with natural resources, sustainable farming the region is lagging behind on several fronts. To
meet the challenges faced by the farmers and making the region self-sufficient, the government is taking active
interventions through various innovative schemes and policies that helps the farmers in developing. With the
increased attention towards organic farming, climate-resilient agricultural practices that are already practiced
in these states the government is striving to unleash the huge potentialities existing in the northeastern region and
establish international market linkages.
The paper is a humble attempt to understand the present agricultural scenario in the Northeastern states and the
challenges faced. Further, the study aims to understand the prospects of agricultural growth and rural
development in the Northeastern states. Secondary source of data was employed for the study. Data are collected from government websites, government reports, various international, national and regional research articles
"This Place Is Not For Me". Place Identity And Personal Identity In Adolescence According To The Perspective Of Gestalt Psychology
Authors: Mosca Lucia Luciana , Scognamiglio Chiara , Cioffi Valeria , Moretto Enrico , Sperandeo Raffaele
Published: December 2024

The notion of adolescence has not always existed; it is a product of our culture that emerged in the late 19th
century. Always a predominantly negative picture of this period of life is drawn but adolescence it’s almost a
phase of existence in which personal limits are tested under the pressure of the desire to have ever new and
exciting experiences and, in this way, those character and temperament traits typical of adults endowed with
resourcefulness (typical of adult explorativeness) and the capacity for autonomous and responsible direction are
defined and enhanced.
This complex process requires the presence of a frame of reference, called field or life environment, and so the
aim of the article is to outline the process of formation and consolidation of self-structures, as a function of the environment (field), placing it within the theoretical framework of Gestalt psychology and examining the changes of brain structure in the adolescent.
Desafios Do Desenvolvimento Econômico No Brasil: Perspectivas Ortodoxas E Heterodoxas Em Debate
Authors: Reis João Bosco Mousinho , Brito Alexsandro Sousa , Azevedo Vanessa Ragone , Caumo Alessandra Juliana , Pires Selma Sousa
Published: December 2024

Este artigo analisa três correntes teóricas que influenciam o desenvolvimento econômico no Brasil: ortodoxia,
novo-desenvolvimentismo e social-desenvolvimentismo. A ortodoxia, fundamentada no pensamento neoclássico,
defende a autorregulação dos mercados e a mínima intervenção estatal, sendo predominante em políticas de
estabilização macroeconômica. Em contraponto, o novo-desenvolvimentismo enfatiza a industrialização e a
política cambial ativa como pilares do crescimento sustentável. Já o social-desenvolvimentismo prioriza o
fortalecimento do consumo de massa e o investimento em infraestrutura social para promover o
desenvolvimento inclusivo. O estudo destaca os limites e potencialidades de cada abordagem, concluindo que
uma estratégia eficaz de desenvolvimento econômico no Brasil exige a combinação de elementos dessas
correntes. A integração dessas perspectivas pode garantir tanto a estabilidade macroeconômica quanto o crescimento sustentável e socialmente justo, essencial para enfrentar os desafios econômicos e sociais do país.
Tecnologia Aplicada À Gestão De Documentos: Estudo De Caso Na Secretaria Acadêmica Da Escola Superior De Ciências Sociais (ESO) Com Foco No Sistema De Gestão Eletrônica De Documentos (SIGED)
Authors: Silva Marcos Ilan Machado Da , Simões Aderli Vasconcelos , Lima Orlem Pinheiro De , Filho Wladimir Leite Correia , Araújo Paulo César Diniz De
Published: December 2024

Este artigo tem como objetivo analisar a aplicação do Sistema de Gestão Eletrônica de Documentos (SIGED)
na gestão de documentos da Secretaria Acadêmica da Escola Superior de Ciências Sociais (ESO), descrevendo
as funcionalidades do sistema e como elas contribuem para a gestão na instituição, além de identificar o
impacto do SIGED na eficiência dos processos administrativos e tramitação de documentos acadêmicos. A
pesquisa é de natureza básica e abordagem qualitativa, utilizando procedimentos de consulta bibliográfica e
documental, com base em livros, artigos acadêmicos e documentos da secretaria. A coleta de dados foi
realizada por meio da análise documental e observações diretas, permitindo uma compreensão do
funcionamento do sistema na secretaria, permitindo a criação de fluxogramas e um quadro comparativo para
melhor compreensão da tramitação dos documentos. Os resultados indicam que a implementação do SIGED
contribui para a eficiência na gestão documental, promovendo a organização, a redução de atividades e
recursos além do acesso facilitado aos documentos. Conclui-se que a importância da tecnologia na
modernização dos processos administrativos evidencia que a gestão eficaz de documentos digitais é essencial
para o cumprimento das atividades institucionais. A adoção de sistemas eletrônicos de gestão é um passo fundamental para a melhoria contínua das práticas administrativas nas instituições de ensino superior
Penile Cancer, An Uncommon But Threatening Form Of Cancer: A Case Report
Authors: Devnani Dr. Manisha , Pancholi Dr. Mukesh , Patel Dr. Digant , Patel Dr. Jagrut
Published: December 2024

Penile cancer is rare type of tumor mostly seen in men over 50. Most often, patients fail to recognize their
symptoms and decide to suppress their pain out of fear of being judged by others. Patients continue to be
reluctant to discuss genital issues with doctors and to seek therapy early in the course of the disease. Patient
education is crucial for an early cancer diagnosis because a delay in the diagnosis can raise worldwide
mortality rate. The following case study describes a 77-year-old man with penile cancer who visited the
hospital at a late stage of the disease, which results in delaying the initiation of treatment. In our case report, the patient received prompt treatment after receiving a diagnosis of terminal penile cancer. The case report presented here is crucial for helping medical professionals in the treatment of advanced cancer patients.
Giant Abdominal Synovial Sarcoma: A Case Report
Authors: Yaka M. , Fadili M.A. , Mahdaouy Y. , Asri A. , Bazine A.
Published: December 2024

We report in this article the case of a 29-year-old man with no prior medical history who was diagnosed with a giant abdominal synovial sarcoma, treated with initial chemotherapy in preparation for surgery. This article presents a rare sarcoma entity with poor prognosis in young patients requiring early management
A Confocal Laser Scanning Microscopic Study Evaluating The Depth Of Dentinal Tubular Penetration Of Different Sealers.
Authors: Pawar Dr. Kalpana , Khatod Dr. Madhuri , Daokar Dr. Sadashiv , Vyavhare Dr. Shivani , Kshirsagar Dr. Rahul
Published: December 2024

Objective: The present study investigated the depth of penetration of resin based sealer and Bioceramic sealer
by a confocal laser scanning microscopic investigation.
Method:
20 Mandibular single rooted premolar sound teeth were selected. Samples were decoronated at cementoenamel
junction. Access opening and biomechanical preparation was done till 30.006 taper. Samples were divided into
2 groups for obturation as, Group 1-Endosequence Bioceramic sealer, Group 2- AH Plus sealer. The depth of
sealer penetration into dentinal tubules was calculated using confocal laser scanning microscope. One way
ANOVA and Tukeys test were applied for the pairwise comparison of the depth of sealer penetration between
the groups.
Results:
There was statistical significant difference between Group 1 and Group 2 at coronal and middle third of root
however there was no statistical significant difference between Group 1 and Group 2 at apical third of root.
Group 1 showed more depth of penetration than group 2.
Conclusion:
The depth and consistency of dentinal tubule penetration of sealer cements appears to be influenced by the chemical and physical characteristics of the materials. Endosequence Bioceramic sealers displayed deeper and more consistent penetration.
A Study To Assess The Knowledge Regarding CPR Among Students Studying In Selected Degree College , Kishtwar With A View To Prepare An Information Booklet In Government Degree College, Kishtwar".
Authors: Kumari Ms Neha
Published: December 2024

.
Knowledge And Practice On The Safe Handling Of Cytotoxic Drugs Among Nurses Working In Tertiary Hospital, Nepal
Authors: Mishra Rachana , Panthee Bimala , Shrestha Rajani
Published: December 2024

Background: The increasing trend of cancer embark the need for the extensive use of cytotoxic drugs(CDs) for
the treatment of the disease. The nursing personnel are the one who are directly involved in handling and
administration of cytotoxic drugs. So they need to have adequate knowledge and skill about handling of
cytotoxic drugs. Any kind of negligence may lead to adverse consequence on patients, staff and environment.
Thus, the aim of this study is to assess the knowledge and practice of safe handling of CDs among nurses.
Materials and Methods: The descriptive cross-sectional study was done among 309 nurses working in different
units of Patan Hospital, Nepal. The convenience sampling technique was used to choose the sample and collect
data. Data was collected by using structured self-administered questionnaire in English. The practice regarding
cytotoxic drugs questionnaire was required only for those nurses who have been involved in handling of
cytotoxic drugs which was clearly mentioned in tool.
Results: The result shows the mean age of nurses were 31.74±6.65 years with, the mean duration of experience
in years was 9.66±6.85. The total of 55.7% had average level of knowledge with only 33% were involved in
handling of cytotoxic drugs. Among the nurses involved in handling, 59.8% had average level of practice.
Conclusion: Most of the nurses possess average knowledge and practice regarding sage handling of CDs. However, study also reflect the findings that the nurses does not apply knowledge while practicing the handling of cytotoxic drugs.
Na3V2(PO4)3 as the Sole Solid Energy Storage Material for Redox Flow Sodium‐Ion Battery
Authors: Zhou Mingyue , Chen Yan , Zhang Qiangqiang , Xi Shibo , Yu Juezhi , Du Yonghua , Hu Yong‐Sheng , Wang Qing
Published: June 2019

Redox flow batteries have considerable advantages of system scalability and operation flexibility over other battery technologies, which makes them promising for large‐scale energy storage application. However, they suffer from low energy density and consequently relatively high cost for a nominal energy output. Redox targeting–based flow batteries are employed by incorporating solid energy storage materials in the tank and present energy density far beyond the solubility limit of the electrolytes. The success of this concept relies on paring suitable redox mediators with solid materials for facilitated reaction kinetics and lean electrolyte composition. Here, a redox targeting‐based flow battery system using the NASICON‐type Na3V2(PO4)3 as a capacity booster for both the catholyte and anolyte is reported. With 10‐methylphenothiazine as the cathodic redox mediator and 9‐fluorenone as anodic redox mediator, an all‐organic single molecule redox targeting–based flow battery is developed. The anodic and cathodic capacity are 3 and 17 times higher than the solubility limit of respective electrolyte, with which a full cell can achieve an energy density up to 88 Wh L−1. The reaction mechanism is scrutinized by operando and in‐situ X‐ray and UV–vis absorption spectroscopy. The reaction kinetics are analysed in terms of Butler–Volmer formalism.
The Synthesis, Structural Characterisation and Chemical Manipulation of the [6+3] Cycloadduct Derived from α‐Tropolone O‐Methyl Ether and Trimethylenemethane
Authors: Crisp Antony L. , Noble Benjamin , Schwartz Brett D. , Willis Anthony C. , Coote Michelle L. , Banwell Martin G.
Published: June 2019

The title bicyclic system 3, the adduct arising from the formal [6+3] cycloaddition of α‐tropolone O‐methyl ether (1) and trimethylenemethane (2), has been prepared and subject to single‐crystal X‐ray analysis. The chemical manipulation of adduct 3 in a range of ways is reported, including through acid‐catalysed rearrangement of the derived mono‐oxide to give the bicyclo[4.3.1]undecane 21.
Metagenomic assessment of the Cebus apella gut microbiota
Authors: Firrman Jenni , Liu LinShu , Tanes Ceylan , Bittinger Kyle , Mahalak Karley , Rinaldi William
Published: June 2019

Cebus Apella (C. apella) is a species of Nonhuman Primate (NHP) used for biomedical research because it is phylogenetically similar and shares anatomical commonalities with humans. Here, the gut microbiota of three C. apella were examined in the different regions of the intestinal tract. Using metagenomics, the gut microbiota associated with the luminal content and mucus layer for each intestinal region was identified, and functionality was investigated by quantifying the levels of short chain fatty acids (SCFAs) produced. The results of this study show a high degree of similarity in the intestinal communities among C. apella subjects, with multiple shared characteristics. First, the communities in the lumen were more phylogenetically diverse and rich compared to the mucus layer communities throughout the entire intestinal tract. The small intestine communities in the lumen displayed a higher Shannon diversity index compared to the colon communities. Second, all the communities were dominated by aero‐tolerant taxa such as Streptococcus, Enterococcus, Abiotrophia, and Lactobacillus, although there was preferential colonization of specific taxa observed. Finally, the primary SCFA produced throughout the intestinal tract was acetic acid, with some propionic acid and butyric acid detected in the colon regions. The small intestine microbiota produced significantly less SCFAs compared to the communities in the colon. Collectively, these data provide an in‐depth report on the composition, distribution, and SCFA production of the gut microbiota along the intestinal tract of the C. apella NHP animal model.
Bindungsstärkende Rückbindung in Aminoborylen‐stabilisierten Aminoborylenen: an der Grenze zwischen Borylenen und Diborenen
Authors: Pranckevicius Conor , Herok Christoph , Fantuzzi Felipe , Engels Bernd , Braunschweig Holger
Published: June 2019

Einfach NHC‐koordinierte (Aminoboryl)aminoborenium‐Salze reagieren mit Na2[Fe(CO)4] zu den ersten stabilen Koordinationskomplexen von Aminoborylen‐stabilisierten Aminoborylenen, die außergewöhnliche σ‐Donor‐Eigenschaften aufweisen. Bei photolytischer CO‐Verdrängung vom Metallzentrum nimmt der Dibor‐Ligand einen neuartigen η3‐BBN‐Koordinationsmodus ein, wobei eine bindungsstärkende Rückbindung vom Metallzentrum in das unbesetzte B‐B‐π‐Orbital beobachtet wird. Diese Bindungssituation kann ebenfalls als Fe‐Diaminodiboren‐Komplex beschrieben werden. In einer verwandten Reduktion CAAC‐stabilisierter Diamino(dihalogen)diborane mit KC8 können die reduzierten Spezies mit Nukleophilen abgefangen und damit dreifach‐koordinierte (Diaminoboryl)borylene gebildet werden, in denen beide Aminogruppen zum distalen Boratom migriert sind. Zusammengenommen illustrieren diese Reaktionen die isomere Flexibilität, die Aminogruppen diesem Dibor‐System verleihen, wodurch sich mehrere neue Reaktionswege eröffnen.
Asymmetric Chemoenzymatic Synthesis of (−)‐Podophyllotoxin and Related Aryltetralin Lignans
Authors: Li Jian , Zhang Xiao , Renata Hans
Published: June 2019

(−)‐Podophyllotoxin is one of the most potent microtubule depolymerizing agents and has served as an important lead compound in antineoplastic drug discovery. Reported here is a short chemoenzymatic total synthesis of (−)‐podophyllotoxin and related aryltetralin lignans. Vital to this approach is the use of an enzymatic oxidative C−C coupling reaction to construct the tetracyclic core of the natural product in a diastereoselective fashion. This strategy allows gram‐scale access to (−)‐deoxypodophyllotoxin and is readily adaptable to the preparation of related aryltetralin lignans.
Declining size of adults and juvenile harvest threatens sustainability of a tropical gastropod, Lobatus gigas, fishery
Authors: Tewfik Alexander , Babcock Elizabeth A. , Appeldoorn Richard S. , Gibson Janet
Published: June 2019

Queen conch (Lobatus gigas) is a large herbivorous gastropod, found across the Caribbean, which forms the basis of important dive fisheries. Conch have a two‐phase shell growth pattern, first in shell length (SL), which ceases well before maturity, followed by growth in shell lip thickness (LT) into maturity. This growth pattern must be considered in determining the ideal size and associated maturity for sustainable harvest.

Shell morphology, sex organ development and soft tissue masses indicated that mature adult conchs at Glover's Atoll, Belize, were those with thick shell lips (≥10 mm), eroded shells and heavier soft tissue masses. Therefore, SL‐based regulations cannot serve as a proxy for maturity and harvest. The use of inappropriate minimum size limits (SL = 178 mm, 85 g market clean meat mass) has allowed significant juvenile harvest and the fishery appears to have truncated the SL size distribution of conchs with a flared shell lip (i.e. adults) over the last 15 years.

The reduced SL observed in lipped conchs may lead to a significant impact on the reproductive success of the population as well as diminished economic yield from the fishery, as smaller adult conchs of the same age have lower gonad and meat weight. We believe this to be the first documentation of a decline in the SL of adult queen conchs, and that the SL‐based size limits have contributed to this decline.

Refinement of the individual size‐based regulations for conch in Belize to LT will probably facilitate local recovery as well as regional harmonization of regulations. Future research in Belize should include movement dynamics of conch in relation to replenishment zone size and spillover as well as the importance of deep‐water conch to shallow‐water recruitment, which is thought to be limited.
BINOL Phosphoric Acid‐Catalyzed Asymmetric Mannich Reaction of Cyclic N‐Acyl Ketimines with Cyclic Enones
Authors: Reddy K. Nagarjuna , Rao M. V. Krishna , Sridhar B. , Subba Reddy B. V.
Published: June 2019

A highly enantio‐ and diastereoselective Mannich reaction of cyclic N‐acyl ketimines generated in situ from 3‐hydroxyisoindolin‐1‐ones with cyclic enones has been accomplished using a chiral phosphoric acid catalyst to afford the chiral isoindalinone derivatives in high yields with excellent enantioselectivities (upto 97 % ee). This is the first report on the synthesis of chiral isoindolin‐1‐ones bearing adjacent quaternary and tertiary stereogenic centers.
Engineering Metal–Organic Frameworks for the Electrochemical Reduction of CO2: A Minireview
Authors: Wang Riming , Kapteijn Freek , Gascon Jorge
Published: June 2019

The electrochemical reduction of CO2 holds great promise for lowering the concentration of CO2 in the Earth′s atmosphere. However, several challenges have hindered the commercialization of this technology, including energy efficiency, the solubility of CO2 in the aqueous phase, and electrode stability. In this Minireview, we highlight and summarize the main advantages and limitations that metal–organic frameworks (MOFs) may offer in this field of research, either when used directly as electrocatalysts or when used as catalyst precursors.