bluuebunny/crossref_metadata_2025 huggingface dataset:
Pemberdayaan Masyarakat melalui Daur Ulang Sampah Plastik untuk Produksi Tikar di Gampong Rayeuk Paya Itek
Authors: Alhaddadi Alhaddadi , Maqvirah Annisa , Abrar Faturrahman , Mastura Fina , Rahmi Intan Meutia , Nazila Laini , Ayuna Laiya , Mutmainnah Mutmainnah , Ichsan Muhammad , Safira Nadia , Ramadhani Ramadhani
Published: January 2025

This research aims to empower the community of Gampong Rayeuk Paya Itek through the management of plastic waste into economic value products in the form of mats. The research objectives include improving community skills in recycling plastic waste, increasing awareness of the importance of waste management, and developing an online marketing network for craft products. The research used a participatory qualitative approach with the Participation action research (PAR) method through observation, training, and mentoring integrated in a 3R-based empowerment program (Reduce, Reuse, Recycle). Data was collected through interviews and documentation. The results showed the success of this program in environmental, social, and economic aspects. A total of 45 kg of plastic waste was successfully managed, creating a cleaner environment and increasing community awareness of the importance of recycling. Socially, the housewives' skills improved in processing plastic waste into mats, strengthening collaboration between residents, and creating positive synergy with student participation. The economic impact is in the form of additional income through the sale of mats for Rp25,000-Rp30,000 per piece, as well as wider market access through social media. The program also encourages sustainability through community commitment to continue production, continued training support from the village government, and community-based business development plans. The implications of the research include an effective community empowerment model in overcoming plastic waste problems, improving community welfare, and contributing to the literature on local empowerment-based plastic waste management.
A Study on Gastrodiplomacy Through Food Themed Mural in Lorong Seni, Seremban, Negeri Sembilan, Malaysia
Authors: Assegaf Adhillah Shofi , Ghani Khairunnisa Mohd Abdul , Noh Liza Marziana Mohammad
Published: January 2025

The study explores the convergence of gastrodiplomacy and public art, namely a traditional food-themed mural located in Lorong Seni, Seremban, Negeri Sembilan. Gastrodiplomacy utilises traditional cuisine as a strategic instrument to merge diplomacy and culture, examined in relation to how this mural may honour the culinary traditions of Negeri Sembilan and facilitate the promotion of this gastronomic legacy through a visual medium. This research employs qualitative approaches, including a site visit for mural location selection and a comprehensive analysis of the mural by using art criticism theoretical framework developed by Feldman. Feldman proposed four primary processes in art criticism concerning visual components, artistic methods, and cultural narratives included in food-themed murals: description, analysis, interpretation, and judgement. This study’s findings are anticipated to demonstrate how the generated murals may serve as a significant element in cultural promotion, tourist enhancement, and as an innovative platform for visual gastrodiplomacy.
The Religious Demeanor, Linked with Mundane and Spiritual Intentions: Socio-Anthropological Study Based on ‘Ruwanweli Maha Seya’ Anuradhapura District in Sri Lanka
Authors: Weerakoon Dr. Upali
Published: January 2025

In many countries around the world, structures have been built to remind people of the teachings of Buddhist philosophy and encourage them to follow it. Buddhist philosophy teaches how to successfully navigate human life and the state after death. This study was conducted based on the Ruwanweli Maha Seya, located in the Anuradhapura District of Sri Lanka. The study was carried out using a purposive sampling method. Data was collected through semi-structured interviews, participatory observations, and key informants. Information was analyzed through thematic analysis. The findings of the study indicate that both local and foreign people, as well as Buddhist and non-Buddhist individuals, visit this religious site to see it and to engage in worship. Local Sinhala Buddhists face economic challenges, seek relief from illnesses, aim to pass examinations and strive to improve the condition of their souls after death, all of which motivate them to visit the site. People believe that the supernatural power at this site is very strong. The experiences of those who have benefited from this power have led to the reinforcement of this belief, influencing others to be more eager to visit the site. For some people, this site has provided a livelihood, primarily through flower sales. According to the administrative system (Rajakari System), people serve at the site, but they do not receive wages for their services; instead, they consider it an honor to serve.
Effect of Deposit Money Bank’s Credit on Manufacturing Sector Output in Nigeria
Authors: Uyo Alula Anthonia , Anthony Ihuoma , Nsonwu Modestus
Published: January 2025

This study examines the effect of bank credit, lending rate and inflation rate on the manufacturing sector’s output in Nigeria for the periods between 1981 and 2022. Data were obtained from Central Bank of Nigeria (CBN) Statistical Annual Bulletin. The study employed descriptive analysis techniques and Autoregressive Distributed Lagged modelling approach. Empirical findings from the descriptive analysis revealed significant increasing trend in the time series plots of manufacturing sector output, deposit money banks’ credit to manufacturing sector, lending rate and inflation rate of Nigeria. The study’s empirical findings showed that deposit money banks’ credit to manufacturing sector, lending rate and inflation rate significantly cointegrate with the country manufacturing sector output. Explicitly, this study found that deposit money banks’ credit to manufacturing sector significantly and positively impacts the manufacturing sector output both in the short-run and long-run, which could be interconnected to the significant positive impact of lending rate on deposit money banks’ credit. Similarly, this study found that the inflation rate significantly and negatively impacts the manufacturing sector output both in short-run and long-run, which also could be connected to the significant positive impact of lending rate on inflation rate. Among other recommendations, this study suggests government and policymakers should address the rising lending rate in real time by developing and implementing apt fiscal policies to regulate the lending rate in order to make the manufacturing sector more attractive for productivity and lessen the double figure inflation rate of the country.
Bridging Safety and Innovation: Integrating Building Information Modelling (BIM) with Fire Safety Evacuation Compliance Checking Process
Authors: Boying W. , Ismail AS. , Ali KN.
Published: January 2025

Fire safety evacuation is an essential aspect in building design, directly impacting the safety of occupants during fire incidents. However, the conventional approach in checking the fire safety compliance is prone to errors and could not accommodate complex buildings. With the growing emphasis on proactive measures to mitigate fire risks and ensure swift evacuations, leveraging the compliance checking process through Building Information Modelling (BIM) demonstrates significant potential in this field. In Malaysia, the current compliance checking process grapples with challenges related to manual processes, fragmentation, and lack of automation. Hence, this paper aims to identify the potential of integrating BIM in the fire safety evacuation compliance checking process in Malaysia. Interview sessions were conducted with fire authority, architects, and engineers who are experienced in fire safety design and compliance checking. The study highlights the need for an integrated BIM platform for fire safety compliance checking with user-friendly interfaces, real-time collaboration tools, advanced simulation features, and smooth integration with existing fire safety systems. Collaboration through continuous feedback and cloud-based platforms for information sharing is also paramount in this integration. Tailored training programmes, strong leadership, and gradual implementation are the key elements in ensuring a successful BIM integration in this field. Future works involve identifying the key features needed for local authorities to check fire safety evacuation compliance using BIM, followed by creating a framework for the system.
A Comprehensive Meta-Analysis of Nicholas David Mirisola’s Metaphysical Claims in “Metaphysical Sherpa: Misunderstood Mystic”
Authors: Mirisola Nicholas David
Published: January 2025

This meta-analysis critically evaluates the metaphysical claims of Nicholas David Mirisola as presented in Metaphysical Sherpa: Misunderstood Mystic, focusing on reincarnation, interconnectedness of consciousness, and mystical experiences. By employing interdisciplinary methodologies, the study synthesizes qualitative and quantitative data, including surveys, case studies, and theoretical frameworks, to explore the validity and significance of Mirisola’s assertions. Findings reveal statistically significant evidence supporting his central themes, such as personal transformation, spiritual awakening, and the healing power of intention, with qualitative data highlighting the psychological and emotional impact of these practices on individuals. Mirisola’s work is contextualized within the broader traditions of metaphysical and mystical philosophy, aligning his ideas with ancient teachings like Buddhist interdependence and Gnostic spirituality, while also drawing connections to modern scientific paradigms such as quantum entanglement and systems theory. Despite the resonance of his claims with established frameworks, challenges in empirically validating subjective metaphysical experiences are acknowledged, including the reliance on anecdotal evidence and the interpretative nature of mystical phenomena. This study underscores Mirisola’s growing relevance in contemporary spiritual discourse, particularly in an era where individuals increasingly seek alternative frameworks for understanding consciousness and human existence. By bridging ancient wisdom with modern inquiry, his work positions metaphysics as both a practical and transformative discipline, inspiring further interdisciplinary research to validate and expand its contributions. Ultimately, this research establishes Metaphysical Sherpa as a significant text in the exploration of consciousness and spirituality, advocating for its potential to influence philosophical, psychological, and cultural studies on interconnectedness and human potential.
Impact of Macroeconomic Variables on Stock Market Prices in Sub-Saharan Africa
Authors: Abusaba Abdull-Baseet , Seif Muba , Komba Gabriel
Published: January 2025

Purpose: The study assessed macroeconomic variables' impact on Sub-Saharan Africa's stock prices. Specifically, the study examined the impact of the inflation rate, interest rate, exchange rate, and money supply on stock price.
Methodology: The study employed a causal research design to show a causal relationship between variables. Monthly data were collected from six countries, i.e Tanzania, Kenya, Malawi, Botswana, Ghana, and Nigeria, from 2005 to 2023. The collected data were analyzed through descriptive statistics and multiple regression analysis.
Findings: Findings revealed that the inflation rate and exchange rate both have statistically significant and positive effects on stock prices, with coefficients of 0.4222 (p < 0.001) and 1.3522 (p < 0.001), respectively, showing that increases in these factors are associated with higher stock prices. The coefficient for interest rate (0.0120) is not statistically significant (p = 0.133), implying no strong relationship. These results, therefore, show that inflation and the exchange rate positively and insignificantly affect stock prices, suggesting that a shock increase in either or both economic variables is positively associated with increased stock market values. This study provides a theoretical contribution by integrating Arbitrage Pricing Theory, the Efficient Market Hypothesis, Monetarist Theory, and Purchasing Power Parity to explain the intricate relationship between macroeconomic variables and stock price movements.
Unique Contribution to Theory, Policy and Practice: By drawing from these theories, it highlights how variables like money supply, inflation, interest rates, and exchange rates influence stock prices through risk sensitivities, market efficiency, and purchasing power dynamics. From this perspective, it would be prudent for policy framers to consider implications for the stock market while adopting policies relating to inflation and currency exchange. Interest rates do not strongly correlate with stock prices; it would be worth monitoring, though, as interest rate policies sometimes have broader economic impacts. Investors should, therefore, focus on inflation and exchange rate trends to make strategic investment decisions that capitalize on these significant relationships.
Impact of Burnout on Job Psychological Motivation among Correctional Prison Officers in Kenya
Authors: Julie Nabwire Christine , Okoth George Samuel
Published: January 2025

Purpose: The reported research sought to examine burnout affects the psychological motivation of correctional officers in their job. Scholars on burnout and psychological work motivation have conducted a significant amount of research. However, only a few studies have investigated the link between burnout and psychological work motivation among these individuals in Kenya.  The study was to assess the impact of burnout on job psychological motivation among correctional officers working in six Medium Prisons within Nyanza Region of Kenya.
Methodology: This study employed a descriptive and correlational research design utilizing a survey method. The study incorporated both quantitative and qualitative approaches and was guided by the principles of Rational Emotive Behaviour Theory and Solution Focused Theory. The target population was 1,910 prison officers attached to six Medium prisons in Nyanza region of Kenya. The prison facilities included Kisumu Medium Prison in Kisumu County, Nyamira Prison in Nyamira County, Migori Prison in Migori County, Siaya Prison in Siaya County, Kisii Main Prison in Kisii County and Homa Bay Prison in Homa Bay County. The researcher categorized correctional officers into various types of ranks, such as gazetted officers, inspectorate officers, non-commissioned officers, and constables. In this study, the research employed the Maslach Burnout Inventory- Human Services Survey (MBI-HSS) and the Multidimensional Work Motivation Scale (MWMS) as instruments for measurement.
Findings: The researcher realized that within the medium prisons, officers who are deployed to work directly with the inmates are male officers whereas the female officers are deployed to work in the offices hence the sample population was totally men. It also came out that there was no difference in the responses from different facilities and therefore the findings were handled generally. The research discovered that burnout has a significantly detrimental effect on the psychological motivation of correctional officers, with a correlation coefficient, r = - 0.768; Sig. = 0.025.
Unique Contribution to Theory, Policy and Practice: The research suggests that it would be beneficial for prison management to employ trained counselors and establish effective systems for addressing burnout among correctional officers. Additionally, they should implement methods for increasing the job motivation and psychological well-being of the officers.
Impact of Different Household Cooking Methods on the Nutritional Composition, Total Phenolic Content and Invitro Antioxidant Activities of African nightshade (Solanum scabrum) and Vegetable amaranth (Amaranthus hybridis)
Authors: Njong Clementine Endam , Manga Gilbert Ghislain Mbassi , Sonchieu Jean , Ejoh Richard Aba
Published: January 2025

Purpose: The objective of this study was to subject African nightshade and vegetable Amaranth to different household cooking methods (boiling, steaming, microwave and stir frying) and  test them on the changes of total phenolic content (TPC), antioxidant property (ferric reducing-antioxidant power (FRAP) activity and DPPH radical scavenging activity), macronutrients and micronutrients.
Methodology: The African nightshade, (HB) and the Amaranthus leaves, (AL) used in the preparation of all the dishes were purchased from the same farmer at Nkwen in Mezam division of the North West Region of Cameroon. Standard methods were used to determine each analyte at the Laboratory of Food Science and Metabolism (LabSAM) of the University of Yaounde 1 and Nkolbisson Food Technology Laboratory, Yaounde, Cameroon.
Findings: The TPC of leafy vegetables ranged from 256.64 to 1184.08 mg GAE/100g, with higher levels observed in cooked forms compared to raw ones. Steaming significantly increased FRAP in both African nightshade and amaranth, followed by microwaving and boiling, with steamed samples showing the highest antioxidant activity. Cooking methods also enhanced DPPH free radical scavenging activity, with microwaved African nightshade (HBM) and steamed amaranth (ALS) exhibiting the highest activity. Nutritional analysis revealed variations in dry matter, ash, protein, crude fiber, and total sugars, with steamed vegetables (ALS, HBM, HBS) generally having higher nutrient levels. Mineral and vitamin analyses showed iron (19.08–34.87 mg/100g DW), zinc (1.06–3.92 mg/100g DW), vitamin C (93.85–231.42 mg/100g DW), and provitamin A (16.5–62.85 mg/100g DW) levels were higher in cooked vegetables compared to their raw counterparts.
Unique contribution to theory, practice and policy:
This study demonstrates that different cooking techniques impact the nutritional composition and antioxidant activities of the indigenous vegetables; African nightshade and vegetable amaranth. The findings provide valuable insights for optimizing the cooking methods of these vegetables to enhance their health benefits. Thus this study greatly contributes to providing healthy choices on the different ways in which these vegetables can be cooked.
Influence of natural antioxidants on the quality indicators and storage life of semi-finished horse meat products
Authors: Abilmazhinova N. K. , Taeva A. M. , Rskeldiyev B. A. , Matibayeva A. I. , Ibraimova S. Е.
Published: January 2025

Horse meat and its products can be considered a food with high nutritional value. Doing so may result in fire or electric shock. Horsemeat consumption is marginal when compared with other conventional types of meat such as beef, chicken or pork, which are much more important in the human diet. Horsemeat has excellent nutritional properties, i.e. it is of low fat, rich in iron and it has a favorable dietetic fatty acid profile with a high content of unsaturated fatty acids and vitamin B. The article presents data on the influence of natural antioxidants - dihydroquercetin, ascorbic acid and tocopherol - on the stability of the properties of horse fats during storage. As the material for the research we used horse fat with dihydroquercetin 0.01%, 0.025%, 0.05%, 0.75% together with the addition of ascorbic acid and tocopherol in dosages of 0.05% and 0.02% by weight of the raw material. During the research, generally accepted methods were used to study the development of oxidative spoilage by determining the acid, peroxide and thiobarbituric values. Studies have shown that the inhibitory properties of dihydroquercetin directly depend on its concentration: the higher the proportion of dihydroquercetin in the product, the slower the oxidation process. In addition, the obtained data showed that the use of dihydroquercetin in combination with tocopherol and ascorbic acid reduces the accumulation of primary fat oxidation products.
Preparation of textile materials for dyeing and printing
Authors: Dyussenbiyeva К. Zh.
Published: January 2025

The article presents data on the development of technology for the preparation of cotton fabrics for subsequent coloring processes and final finishing. Improving the quality of products in the process of preliminary preparation of fabrics is associated with the development of highly efficient technologies using textile auxiliaries, new chemical and physical methods for intensifying ongoing processes. Technologies have been developed for the preparation of cotton fabrics aimed at obtaining the required level of physical and mechanical characteristics of materials. The optimal parameters for the preparation of technological solutions, concentrations of chemicals, the ratio of components in the solution, temperature and duration of the process were selected. The qualitative parameters of the treated tissue, capillarity, degree of whiteness, and discontinuity characteristics were studied. A periodic and continuous method of preparing cotton fabrics is proposed, ensuring the removal of non-fibrous impurities from harsh fabrics, which will improve the quality of the treated fabric by increasing capillarity and whiteness, reduce energy consumption and duration of the process. The obtained research allows us to build modern and promising, economically justified technological processes for the preparation of textile materials made from natural, chemical fibers and their mixtures.
Phytochemical Composition and In vitro Antioxidant Potential of Different Solvent Extracts of Piliostigma thonningii Schum RedH (Fabaceae)
Authors: Ogbiko, C
Published: January 2025

Traditionally, Piliostigma thonningii have been used in the management and treatment of diverse pharmacological conditions. This claimed potency could be attributed to its rich source of important phytochemicals. This study aimed at evaluating and comparing extracts from the different solvents of the plant leaves for its qualitative phytochemical composition, polyphenolic composition and in vitro antioxidant properties using different models. The plant leaves were collected, prepared and Soxhlet extracted using distilled water, methanol, ethanol, acetone, dichloromethane and ethyl acetate. While the phytochemical screening was performed using standard procedures, the antioxidant screening were performed using DPPH free radical scavenging and ferric reducing assay methods respectively. The result revealed the percentage extraction of the investigated solvents to be in the order MET (31.30) > ETH (28.60) > DW (19.70) > ACT (11.50) > DCM (9.40) > EA (5.30). MET was found to exhibit the highest (91.10 and 88.80%) and ACT have the least (27.30 and 31.30%) antioxidant activity among the investigated solvents at the highest investigated concentration of 100 µg/mL. AA however showed a 97.80% activity in the ferric reducing power and DPPH assay respectively. Methanol is a better extracting solvent if maximum extraction of phytochemicals with diverse pharmacological activity is desired from the leaves of P. thonningii when compared with the other solvents investigated.
EVOLUCIÓN DE LOS COMPONENTES DE LA DEMANDA FINAL EN LA ECONOMÍA PANAMEÑA
Authors: Valverde Batista Reyes Arturo
Published: January 2025

Es importante remarcar que los componentes de demanda final son cruciales para medir el crecimiento del Producto Interno Bruto, por lo cual el objetivo de esta investigación es cuantificar el aporte trimestral y anual del consumo privado, consumo público, la formación bruta de capital y el sector externo. En la metodología acogida se entrelazan la aplicación de las tablas input-output en lo referente a la estimación de los componentes de demanda final en términos domésticos con técnicas de valoración, cuya finalidad es alcanzar su evolución en cuanto a sus crecimientos trimestrales y anuales, a la vez de obtener los respectivos aportes de los componentes de demanda final.
Los resultados demuestran que la economía panameña está en el proceso de estabilización, al lograr que la formación bruta de capital vuelva al sitial prepandémico y tire con fuerza el crecimiento del Producto Interno Bruto; a la vez que cambia la tendencia en favor del sector externo, principalmente por las exportaciones de servicios producto de la ampliación del Canal de Panamá; todo ello desbanca la posición de organismos internacionales que proyectan un crecimiento de 2.5% hacia abajo.
El Principio de Íntegra Regularización obliga a proyectar en los ejercicios no prescritos y objeto de regularización las consecuencias también favorables que resulten de comprobaciones de ejercicios prescritos: STS de 7 de junio de 2024, rec. Núm. 7974/20
Authors: Arrieta Martínez de Pisón Juan
Published: January 2025

El principio de íntegra regularización es el que obliga y hace jurídicamente posible que se proyecten sobre ejercicios no prescritos y  que están siendo objeto de regularización, los datos, apreciaciones y conclusiones que, con dimensión jurídica y económica, haya  obtenido la Administración tributaria al comprobar los ejercicios prescritos en el ejercicio de su potestad de comprobación e  investigación, y ello con independencia de que resulten favorables o desfavorables para el contribuyente.
Análisis y propuestas sobre las medidas fiscales estatales y autonómicas a raíz de las inundaciones en la Comunidad Valenciana
Authors: Uriol Egido Carmen
Published: January 2025

En este estudio se realiza un análisis detallado y crítico de las medidas fiscales aprobadas por el Estado y las Comunidades  Autónomas para dar una respuesta inmediata a los importantes daños personales y materiales provocados por el temporal de lluvia  que se produjo el 29 de octubre de 2024 en diferentes partes del territorio español, afectando de manera especial a  numerosos municipios de la Comunidad Valenciana. Y se realizan una serie de propuestas normativas en materia tributaria que  contribuyan a la efectiva recuperación de los territorios afectados.
La consideración de operaciones vinculadas y su sometimiento a valoración de mercado de determinadas retribuciones obtenidas por los administradores de entidades mercantiles: RTEAC de 24 de septiembre de 2024, rg. 1354/2023
Authors: Pérez Pombo Emilio V.
Published: January 2025

La doctrina administrativa del Tribunal Económico-Administrativo Central tras la Resolución en unificación de criterio de 24 de  septiembre de 2024 y su precedente de 20 de marzo de 2024, establece que, en aquellos casos en que una persona física, ostente el  cargo de administrador de una sociedad y, a su vez, sea designado por esta última como representante persona física en el órgano  de administración de una tercera, estaríamos ante un doble vínculo, con naturalezas jurídicas y regímenes de valoración  diferenciados.
La reserva de nivelación de bases imponibles negativas del art.105 de la Ley del Impuesto sobre Sociedades
Authors: Alonso Madrigal Javier
Published: January 2025

El artículo examina críticamente el ámbito de aplicación de la reserva de nivelación de bases imponibles negativas para empresas de reducida dimensión en el IS y cuantifica su importe en términos financieros, el límite al incentivo y su articulación con la reserva de  capitalización y concluye con unas propuestas de lege ferenda.
La no sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por administradores y consejeros de sociedades mercantiles con independencia de su condición de persona física o jurídica
Authors: Almudí Cid José Manuel
Published: January 2025

La sujeción al IVA de los servicios prestados en la condición de administrador o miembro del consejo de administración de una sociedad mercantil siempre  ha  resultado  una  cuestión controvertida y, de hecho, desde la óptica  de  la  imposición  indirecta, dista  mucho  de  poder  considerarse homogéneo el tratamiento que, a esta relación jurídica, se le ha venido otorgando por los distintos países miembros de la Unión Europea.
El artículo 89.2 de la LIS como paradigma de la inseguridad jurídica que rige las operaciones de reestructuración empresarial: RRTEAC de 22 de abril de 2024 (6448/2022 y 6452/2022) y 27 de mayo de 2024 (6513/2022 y 6550/2022)
Authors: Marín Benítez Gloria
Published: January 2025

El TEAC se pronuncia sobre la aplicación del artículo 89.2 de la LIS a la aportación no dineraria de participaciones en una sociedad  activa a una holding. Negando en el caso la existencia de otra motivación que la de aplicar el artículo 21 de la LIS a los dividendos  que en el futuro percibirá la holding, entiende que esa ventaja fiscal es abusiva en la parte que corresponde a las reservas de la  sociedad activa generadas antes de la aportación. Afirma también, corrigiendo la doctrina de la DGT, que para la corrección del  abuso se podrá denegar al socio el beneficio del diferimiento inherente al régimen de neutralidad fiscal haciendo tributar la parte  de la ganancia que corresponda a esas reservas previas a medida que la holding vaya recibiendo los dividendos e introduciendo los  ajustes correspondientes para evitar sobreimposición. Las resoluciones, que pretenden que la aplicación del precepto al caso sea  respetuosa con el principio de proporcionalidad, introducen una enorme inseguridad sobre las consecuencias de aplicar la cláusula.
Tratamiento fiscal del Private Equity extranjero para sus partícipes residentes en España. ¿para qué sirve el artículo 95 LIRPF?
Authors: Velayos Jiménez Fernando
Published: January 2025

Se analiza la problemática fiscal ligada a inversiones del tipo private equity, realizadas en el extranjero tanto por personas físicas  como jurídicas residentes en España; materia sobre la cual no existe apenas doctrina (ni administrativa ni académica) ni  jurisprudencia. Se profundiza, en particular, sobre la posible aplicación del artículo 95 de la Ley del Impuesto sobre la Renta, en  teoría específicamente previsto para Instituciones de Inversión Colectiva constituidas en paraísos fiscales, pero se concluye que su  utilización se vuelve ilógica si estas últimas entidades están dedicadas a private equity. Todo lo cual se acompaña de un ejemplo  para mejor comprensión.
El efecto de los informes motivados emitidos por el ministerio de ciencia en los proyectos de I+D+I: la vinculación de Schrödinger
Authors: Rufino Bengoechea Eneko
Published: January 2025

El Tribunal Supremo ha fijado jurisprudencia sobre el efecto de los Informes Motivados Vinculantes (IMV), emitidos por el Ministerio  de Ciencia, en la calificación de las actividades de Investigación, Desarrollo e Innovación Tecnológica (I+D+i). La fundamentación  jurídica del TS ha sido audaz y arrolladora frente a una praxis de la AEAT que vaciaba de contenido, no sólo los IMV, sino la propia  deducción de It. Sin embargo, la jurisprudencia se ha limitado a la vigencia del Texto Refundido de la Ley del Impuesto sobre  Sociedades y no al de la Ley del Impuesto sobre Sociedades.
La identificación del riesgo fiscal en la empresa familiar: el papel del «compliance tributario»
Authors: Molinos Rubio Lucía Mª , Lacambra Orgillés Raquel
Published: January 2025

La implementación de un sistema de compliance tributario en la empresa requiere analizar y evaluar los riesgos de incumplimiento  de las obligaciones fiscales que principalmente les pueden afectar. En esta labor será un factor determinante las características  específicas de la estructura empresarial. Por lo tanto, también el análisis va a depender de la condición de PYME y de la presencia de  la familia en la propiedad o dirección empresarial. Y precisamente este modelo de empresa familiar está ampliamente arraigado  en el territorio nacional. Con la finalidad de contribuir a detectar el riesgo fiscal para la implantación de estos sistemas en la  empresa familiar se repasan aquellas cuestiones propias que han provocado una mayor litigiosidad
Deducción del IVA en gastos relacionados con bienes inmuebles parcialmente afectos a la actividad
Authors: Pérez Vegas Sergio
Published: January 2025

Constituye el objeto del presente artículo aclarar y explicar la evolución de la normativa y la doctrina administrativa relativas a una cuestión generadora de numerosas controversias entre la Administración y los contribuyentes (fundamentalmente PYMEs y  autónomos), como es la posibilidad de deducir el IVA soportado como consecuencia de la realización de gastos relacionados o  vinculados a bienes inmuebles parcialmente afectos a la actividad empresarial o profesional como, por ejemplo, los suministros de  agua, luz, gas, teléfono o internet.
Каков Китай в «эпоху Си Цзиньпина»? Рец.: Зуенко И.Ю. Китай в эпоху Си Цзиньпина. М.: Издательство АСТ, 2024.
Authors: Башкеев В.В.
Published: January 2025

Рецензируется книга российского китаеведа Ивана Юрьевича Зуенко, историка, специалиста по новой и новейшей истории Китая. В книге подводятся предварительные итоги пребывания у власти Председателя КНР Си Цзиньпина в течение двух сроков его полномочий с 2012 г. по настоящее время. Рассмотрен путь Си Цзиньпина к власти, политический процесс, а также стремительно меняющаяся социокультурная обстановка в современной КНР.

This review discusses a book by Russian Sinologist Ivan Yurievich Zuenko, a historian and expert in modern and contemporary Chinese history. The book aims to summarize the preliminary outcomes of Chinese President Xi Jinping’s two terms in of­fice from 2012 to the present. It examines Xi Jinping’s rise to power, the political proc­esses, and the rapidly changing socio-cultural environment in contemporary China.
Interacción de Arquitectura y Escultura en el Museo Nacional de Bellas Artes de Cuba: Un Análisis de Simbolismo e Identidad Cultural
Authors: Tarré Alonso Beatriz , Cardozo Padilha Renata
Published: January 2025

Este estudio examina la interacción entre arquitectura y escultura en el Museo Nacional de Bellas Artes de Cuba, explorando cómo ambos elementos contribuyen a la creación de un símbolo de identidad cultural. Se analiza la evolución arquitectónica del edificio desde sus raíces antiguas hasta sus formas modernas, así como la integración de obras escultóricas de destacados artistas cubanos. Estas esculturas no solo embellecen el entorno arquitectónico, sino que también reflejan la riqueza cultural del país y su transformación a lo largo del tiempo. El artículo considera las limitaciones económicas y técnicas enfrentadas durante la construcción y su impacto en la expresión simbólica del museo. Se concluye que el Museo Nacional de Bellas Artes de Cuba representa una fusión entre la historia, el arte y la identidad cultural, proyectando estos valores hacia el futuro.
Los contenidos culturales y educativos en la televisión peruana de señal abierta. Un análisis de la oferta televisiva en el año 2024
Authors: Falcón Sarango Pedro Rodrigo de Jesús
Published: January 2025

El siguiente artículo presenta los resultados del análisis realizado entre los meses de julio a octubre del año 2024 a la programación de 5 canales de televisión peruana de señal abierta: TV Perú, América Televisión, Panamericana Televisión, Latina Televisión y Andina Televisión.  
El análisis concluyó que la programación televisiva peruana de señal abierta estuvo conformada por 169 programas, durante el período de estudio, cuyos contenidos fueron clasificados de: entretenimiento, informativos, culturales y educativos, servicio público y, por último, deportivos. Asimismo, determinó que solamente el 10% de la programación transmitía contenidos culturales y educativos siendo superados por los de entretenimiento (46%). Por su parte, de las 5 cadenas televisivas, solamente 3 emitían contenidos culturales y TV Perú, televisora de capital estatal, concentra el 82% de estos. Finalmente, la evidencia demostró que la mayor emisión de contenidos culturales y educativos se realiza los fines de semana, específicamente los días sábados.
Trends of acute myocardial infarction-related deaths in US patients from 1999 to 2020
Authors: Ullah Irfan , Farooqi Hanzala Ahmed , Ahmad Owais , Irfan Muhammad , Khan Ejaz , Khan Osama Ali , Goyal Aman , Khan Abdul Wali , Sattar Zeeshan , Mehta Samay , Hassan Azeem , Ahmad Hasan , Abdul Qadeer , Aghar Muhammad Sohaib , Ahmed Raheel
Published: January 2025

Introduction

The objective of this study was to analyze the temporal trends and demographic/geographical disparities in acute myocardial infarction (AMI)-related mortality among individuals aged 15 and older across the United Sates (US).

Material and methods

We evaluated death records from 1999 to 2020 that were obtained from the CDC WONDER database. Age-adjusted mortality rates (AAMRs) per 100,000 persons and annual percent changes (APC) were computed, with stratification by year, sex, race/ethnicity, and geographic region.

Results

Between 1999 and 2020, 3,016,546 AMI-related deaths were reported in the United States. The overall AAMR was 51.9 per 100,000 (95% CI: 51.8–52.0). Over the course of the study, the crude mortality rate (CMR) increased with age. Males exhibited a consistently higher overall annual AAMR (67.4, 95% CI: 67.3, 67.5) than females (39.5, 95% CI: 39.4, 39.6). In comparison to other races, Black (or African American) people had the highest death rates, with an AAMR of 58.9 (95% CI: 58.7, 59.1). The South region mortality rate (AAMR = 57.7; 95% CI: 57.6, 57.8) was higher than that of the Northeast, Midwest, and West. Specifically, Kentucky had the highest death rate (87.7, 95% CI: 87.0, 88.3), followed by Missouri (80.3, 95% CI: 79.8, 80.8) and Mississippi (85.6, 95% CI: 85.0, 86.6).

Conclusions

During the period from 1999 to 2020, males, Black/African American adults and those living in the South and other nonmetropolitan areas of the country typically had the highest AAMRs.
Музичне оформлення у сценічних формах відкритого простору
Authors: SHEVCHENKO Lyudmyla , BULAKH Tetіаnа
Published: January 2025

Стаття присвячена висвітленню специфіки музичного оформлення у сценічних формах, що проводяться на відкритому просторі, та його взаємодії з природним середовищем. Висвітлено історичні аспекти розвитку пленерних вистав, що мають багатовікову історію в європейській художній культурі, та проаналізовано сучасні тенденції їх розвитку, коли вони набувають нових форм та змісту. Акцентовано, що музика як важливий культурний феномен поступово стає невід'ємною складовою театральних постановок, замінюючи традиційні вербальні засоби комунікації, що сприяє створенню особливого емоційного та драматичного забарвлення вистави. Музика не лише доповнює сценічну дію, але й формує унікальні «звучні форми думок», що підсилюють драматичний вплив та емоційну насиченість вистави. Розглянуто специфіку музичного оформлення у виставах, що відбуваються на відкритому просторі, де взаємодія з природним середовищем створює унікальні умови для сприйняття звукових елементів. Музика у таких постановках не тільки доповнює сценічний акт, але й активно взаємодіє з візуальними та просторовими компонентами, такими як декорації, освітлення і навіть природне середовище. Проаналізовано музичний супровід у контексті його соціального та культурного значення. Висвітлено, що музика у виставах на відкритому повітрі не лише формує естетичний контекст, але й виступає як носій соціальних і культурних цінностей, відображаючи дух епохи, соціальні ідеали та традиції. Музичний компонент укріплює культурну ідентичність та підтримує соціальну єдність, діючи як культурний код, що передає соціально значущі повідомлення. Також проаналізовано інтерактивність між музичним і театральним компонентами, що відкриває нові можливості для художньої виразності та розширює межі традиційного сприйняття театральних постановок.
The culture of the authorʾs image in modern cinema texts
Authors: POGREBNІAK Galyna
Published: January 2025

The article substantiates the culture of the author's image in the screen arts, defines cultural approaches to the study of the figure of the director-author in modern author's and mainstream film texts. The researcher uses analytical and systematic methods in their unity, which makes it possible to study the cultural aspect of the problem. Historical and complex approaches to the study of the author's cinematography and the image of the author in the screen arts are applied. In the development of the topic, a cultural approach was used to interpret the peculiarities of the presentation of the culture of the author's image on the screen plane. The research used an interdisciplinary approach, the basis of which was general scientific theoretical methods: induction, deduction, complex cultural analysis, synthesis.
The scientific novelty of the research is the study of the culture of the author's image (represented in the worldview directorial models of European countries and the USA) as a social value, which is aimed at the general public, as well as at the individual personal perception of the recipient. The culture of the author's image can be traced through the interrelationship of screen arts and literature, as well as visual arts. The culture of the author's image is considered, in particular, on the example of the work of such Hollywood directors as V. Allen, T. Burton, F.F. Coppola, A. Hitchcock, M. Scorsese, M. Forman, D. Lynch, S. Spielberg, K. Tarantino, who made a significant creative contribution to the film culture of the USA, producing author's film texts. The article highlights and correlates the common and distinctive features of the director-author as a real person with the features of the created image of the screen author. The article substantiates the collective nature of authorship in screen arts. It is proven that modern filmmaking involves new cultural approaches to identifying the author's image on the screen and is revealed at the script level. It is emphasized that in the analysis of the author's image in the screen arts, it is necessary to take into account the creation of an artistic image in the individual creativity of the members of the film crew (cameraman, artist, composer, sound engineer). The researcher analyzes the essence of cultural representation of the author's image through the cameo. The researcher observes that the author-director tries to communicate with the viewer, strives to update the screen language and in this way represents his own unique individuality. It turns out that the image of the author in screen art is expressed through: presentation to the viewer of his own production palette; a score of visual arts typical for the director; the author's idea, which originates in the worldview of the artist.
Вдивляючись в обрії мистецької освіти: на прикладі емпіричного дослідження видимості закладів вищої музичної освіти
Authors: ZHORNOVA Оlena , ZHORNOVA Olha
Published: January 2025

Стаття присвячена вивченню видимості закладів вищої музичної освіти. Виклик видимості виникає внаслідок втрати ними титульного маркеру водночас із посиленням процесу інституційної деконцентрації вищої музичної освіти. Очевидним проявом видимості є місце в ієрархії ЗВО. Наразі одним із найпривабливіших, уживаніших, перспективніших методів їхньої ієрархірізації  є освітні рейтинги. У цій статті представлено результати пілотного дослідження, які висвітлюють, по-перше, як часто освітня діяльність закладів вищої музичної освіти є об’єктом рейтингування, по-друге, яке місце вони посідають в ієрархії закладів вищої освіти за його результатами. Генеральну сукупність дослідження становить уся множина закладів вищої музичної освіти. Емпіричною базою є результати Консолідованого рейтингу з 2014 по 2024 рр.
Види видимості встановлено на підставі поєднання особливостей стану та характеру рейтингованості закладів вищої музичної освіти. З'ясовано, що найбільш розповсюдженою є перманентна перехідна видимість; найменш поширений  вид – ситуативна перехідна видимість. Такі результати дозволяють лише зі стриманим оптимізмом говорити про перспективи доведення своєї спроможності посідати перші місця в ієрархії закладів вищої освіти.
Оскільки місце в ієрархії слугує орієнтиром для звіряння ефективності обраних закладом освіти способів реалізації стратегії розвитку, а, можливо, й оцінкою самої стратегії, її правильності чи хибності, то проведене дослідження є важливою інформацією для самого закладу вищої музичної освіти, оскільки йому необхідно запобігти формуванню толерантного ставлення до наявного стану видимості. Подальші дослідження варто розгорнути в напрямку підтвердження чи спростування встановлених особливостей видимості закладів вищої музичної освіти на засадах інших релевантних даних.
«Музичний націоналізм» в українському музикознавчому дискурсі
Authors: ASTALOSH Gabriella
Published: January 2025

Стаття присвячена дослідженню специфіки категорій «національного» в професійній композиторській творчості. Мета роботи — розкрити сутність феномену «музичний націоналізм», висвітлити його розуміння в українському музикознавчому дискурсі. Для розкриття представленої проблематики були використані наступні методи: джерелознавчий (опрацювання наукових робіт із дотичних питань); аналітичний та структурно-логічний (окреслення основних та суміжних понять, тлумачення представленої термінології); метод конкретизації (роз’яснення категорій «національного» в музиці); метод теоретичного узагальнення (підбиття підсумків). Війна в Україні спричинила значний зріст національної самосвідомості, що скеровує мистецтво і науку в руслі розуміння своєї неподібності, спровокувала прагнення до пошуку етнічного коріння, зв’язку з традиціями, власне української музикознавчої думки. Загострення інтересу до національного чинника призвело до потреби систематизації ідей митців, чия творчість формувалась на національних засадах. Пропоноване дослідження формує шкалу понять, яка відображає динаміку міри свідомої імплементації національної ідеї у професійній музичній культурі. Особливе місце у класифікації відводиться «музичному націоналізму», що концентрує в собі зміст ідейної спрямованості автора, формує концепт творчості, означає чітку ідею, її демонстрацію через мистецький продукт. У результаті вивчення існуючих українських музикознавчих праць із дотичних питань виявлено кілька підходів до розуміння національної парадигми: у площині музичної філософії, стилю, герменевтики, художньої інтерпретації фольклорної спадщини, концептуальності. У статті подано модель, що формує розуміння проблеми національного чинника у динаміці наростання, залежно від міри і глибини його свідомої імплементації.
Penerapan Fungsi Pengawasan DPRD Kota Pasuruan Terhadap Kredit Macet di PT BPR Kota Pasuruan
Authors: Abadi Muhammad Imam , Winarno Ronny , Ismail Yudhia
Published: January 2025

Penyelenggaraan pemerintahan daerah di Kota Pasuruan antara DPRD Kota Pasuruan sebagai legislatif dengan Walikota Pasuruan sebagai eksekutif merupakan suatu hal yang penting untuk dikaji. Penyelenggaraan pemerintahan daerah merupakan bagian dari demokrasi yang menjunjung tinggi good governance. Salah satunya terkait dengan  pengawasan terhadap kredit macet di PT BPR Kota Pasuruan yang merupakan BUMD di Kota Pasuruan yang mendapatkan modal dari dana APBD Kota Pasuruan. Peranan fungsi pengawasan DPRD diatur dalam Pasal 153 ayat (1) UU NRI No.23 Tahun 2014 Tentang Pemerintahan Daerah.Fungsi pengawasan penting supaya dana APBD yang digunakan sebagai modal usaha di PT BPR Kota Pasuruan tetap aman dan terjaga dengan baik penggunaannya. Penelitian ini memiliki tujuan untuk memahami bagaimana pelaksanaan fungsi pengawasan DPRD Kota Pasuruan terhadap kredit macet di PT BPR Kota Pasuruan berkaitan dengan dana APBD dan juga bagaimana optimalisasi fungsi pengawasan DPRD Kota Pasuruan terhadap kredit macet di PT BPR Kota Pasuruan berkaitan dengan dana APBD yang digunakan sebagai modal usaha di PT BPR Kota Pasuruan. Metode penelitian hukum di dalam penelitian ini adalah metode penelitian yuridis- empiris, melalui penelitian ini diketahui bahwasannya pelaksanaan fungsi pengawasan yang dilakukan DPRD Kota Pasuruan terhadap kredit macet di PT BPR Kota Pasuruan berkaitan dengan dana APBD telah dilaksanakan sesuai dengan Pasal 153 ayat (1) UU NRI No.23 Tahun 2014Tentang Pemerintahan Daerah dan optimalisasi fungsi pengawasan DPRD Kota Pasuruan terhadap kredit macet di PT BPR Kota Pasuruan berkaitan dengan dana APBD menghasilkan pengawasan yang optimal melalui masukan konstruktif DPRD Kota Pasuruan terkait penanganan kredit macet yang memang dilaksanakan oleh PT BPR Kota Pasuruan.