bluuebunny/crossref_metadata_2025 huggingface dataset:
Benefits and Burdens of Subchapter S in a Check-the-Box World
Authors: August Jerald David
Published: May 2022

The Treasury's issuance of the check-the-box regulations (CTB) in late 1996 has intensified debate about whether there should be a single federal income tax regime for all private business firms (PBFs), including passthrough entities, whose equity interests are not publicly traded. This revived concern for parity in tax treatment among the various forms of passthrough entities arose because the CTB regulations generally allow a business entity with two or more owners to be taxed as a partnership for federal income tax purposes, regardless of its organizational structure and corporate-like characteristics under state law. Before the CTB regulations, unincorporated entities were required to maintain at least two noncorporate characteristics in order to avoid the double tax regime of Subchapter C. Revenue Ruling 88-76, which permitted limited liability companies (LLCs) to achieve partnership tax status under the former regulations, inspired state legislatures to jump on the LLC bandwagon by adopting LLC statutes and amending existing LLC statutes to conform to liberalized federal income and transfer tax interpretations. All states now have limited liability company laws, and many have added the limited liability partnership (LLP), which is a hybrid form of organizational structure, between the LLC and the limited partnership (LP), intended primarily for professional service organizations. The primary benefit of the LLP is that it insulates partner-members in professional service organizations from vicarious liability for malpractice errors and omissions.
Everything You Always to Know About Farid but Were Afraid to Ask
Authors: Galler Linda
Published: May 2022

Younger readers might be interested to know that Everything You Always Wanted to Know About Sex but were Afraid to Ask was a 1972 Woody Allen film that took its title from a book of the same name by David Reuben, M.D. Unlike the film, the book was not comedic. Indeed, Dr. Reuben was not happy about the movie and told the L.A. Herald-Examiner, “I didn’t enjoy the movie because it impressed me as a sexual tragedy. Every episode in the picture was a chronicle of sexual failure, which was the converse of everything in the book.” Jeff Stafford, Everything You Always Wanted to Know About Sex . . . But Were Afraid to Ask, TURNER CLASSIC MOVIES, http://www.tcm.com/thismonth/article/?cid=12726&rss=mrqe (last visited July 25, 2012). This Article suggests that the Farid story is more like Allen’s movie than Reuben’s book.Students engaged in the study of federal income taxation routinely examine the case of Farid-es-Sultaneh v. Commissioner, in which the Court of Appeals for the Second Circuit addressed a wife’s tax basis in stock she received under the terms of an antenuptial agreement. While the case invariably engenders a lively and engaging class discussion, the black letter law ultimately is straightforward: her basis equaled the fair market value of the shares on the date they were received because they were acquired for consideration (that being the release of marital rights in her future husband’s property). The government had argued that her basis was the same as her husband’s (a carryover basis) because she received the stock as a gift.Perhaps students’ enthusiasm for the case results from a sense that they simply do not know the full story. After all, why would an engaged woman accept stock worth $787,500 in exchange for the possibility of receiving over $33 million upon her husband’s death — particularly when her fiancé was twenty-five years her senior with a life expectancy of only sixteen and one-half years? The recital of facts in the court’s opinion reflects that the marriage was brief and, one might suspect, tumultuous. Students are also confused by the case name: how did an American citizen end up as Farid-Es-Sultaneh? Alas, neither the trial court nor the Court of Appeals betrayed even the slightest interest in the taxpayer’s motives or the details underlying what surely must have been a titillating tale
Reforming the Charitable Contribution Substantiation Rules
Authors: Aprill Ellen P.
Published: May 2022

In May 2012, the Tax Court issued two decisions denying income tax deductions for gifts to charitable organizations because the taxpayers had failed to comply with applicable substantiation rules. In Mohamed v. Commissioner, the taxpayer in 2003 and 2004 donated real property unquestionably worth more than $15 million to his charitable remainder unitrust. The taxpayer himself filled out the Form 8283 required for certain noncash contributions without reading the instructions. He did not fill out the form completely and did not attach the required appraisal, although, as the Tax Court acknowledged, the Form 8283 at the time directed that an appraisal be attached only for artwork worth at least $20,000. Moreover, the taxpayer, an experienced real property appraiser, prepared the appraisal himself. Because of the taxpayer’s position as donor — and also as trustee of the charitable remainder trust and as donee — his appraisal was not an independent appraisal. It did not and could not meet the requirement of a qualified appraisal under Regulations section 1.170A-13(c)(5)(iv)(A) and (C).
The Internal Revenue Code and Automobiles: A Case Study of Taxpayer Noncompliance
Authors: Alm James , Soled Jay A.
Published: May 2022

Over the last decade, the tax gap — the difference between what taxpayers owe in taxes and what they actually pay — has remained significantly large. A contributory factor to the tax gap’s size is the fact that many taxpayers mischaracterize the tax treatment of their automobile expenses and the receipt of other employer-provided fringe benefits. This analysis explores the reasons for this phenomenon and then proposes reforms that will make taxpayers more compliant, helping to reduce the tax gap’s size. Although these reforms admittedly would not solve all of the nation’s tax noncompliance woes, they would help preserve the income tax base and minimize economic distortions.
Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice
Authors: Kirsch Michael S.
Published: May 2022

In an increasingly mobile world, the taxation of citizens living abroad has taken on increased importance. Recent international administrative developments—most notably, the weakening of foreign bank secrecy and expansion of global information sharing norms—have further raised the profile of this issue. While U.S. law traditionally has taxed U.S. citizens living abroad in the same general manner as citizens living in the United States, a number of scholars have proposed abandoning the use of citizenship as a jurisdictional basis to tax. In its place, they would apply residence-based principles (i.e., exercising full taxing rights over U.S. citizens only if the citizens reside in the United States). Citizens residing outside the United States would be taxed in the same limited manner as noncitizens residing outside the United States.This Article examines the impact of the recent international administrative developments on proposals to eliminate citizenship-based taxation and replace it with residence-based taxation. It also discusses a number of substantive concerns with the residence-based taxation proposals. While the Article concludes that the United States should retain its citizenship-based taxation regime, it acknowledges that a number of practical steps could be taken to ameliorate unnecessary burdens faced by overseas citizens.
The Internal Revenue Service and a Crisis of Confidence: A New Regulatory Approach for a New Era
Authors: Tobin Donald B.
Published: May 2022

The Internal Revenue Service is not usually thought of as the agency charged with enforcing the nation’s campaign finance laws. It has found itself, however, at the center of a firestorm over both its involvement and its ineptitude in enforcing certain rules that regulate the campaign activities of tax-exempt organizations. For historical, legal, and practical reasons, the Internal Revenue Code regulates the political activity of tax-exempt groups, in some instances providing for disclosure of campaign donors and expenditures, and in other instances limiting the amount of political activity engaged in by tax-exempt organizations. As campaigns become more sophisticated and complicated, pressure is placed on the rules regulating the political activity of tax-exempt organizations. The current structure regulating the political activity of tax-exempt organizations is unworkable, and the recent crisis resulting from the IRS’s use of partisan criteria to determine what applications for exempt status should come under further inquiry highlights the breakdown in the current regulatory regime.Just as it is wrong for the IRS to use partisan criteria in an unbalanced way to examine the applications of social welfare organizations, so too is it wrong for the IRS to refuse to enforce provisions in the Code regulating tax-exempt entities. To the extent that tax-exempt organizations are abusing their tax exempt status or are circumventing congressional intent with regard to the disclosure of campaign contributions, lax enforcement by the IRS also impacts our confidence in the agency. Unfortunately, under enforcement or over enforcement may have a partisan bias if groups engaging in one type of activity or another are dominated by one ideology.In order to restore confidence in the fair and equitable treatment of groups engaged in political activity, Congress must take a broad approach that reforms the statutory framework for regulating tax-exempt organizations, fixes a broken enforcement process, and provides for greater transparency for actions taken by the IRS. This article explores the first step in the reform process, namely reform of the statutory framework regulating tax-exempt organizations involved in political campaign activity. Part II of this article outlines the current regulatory environment facing tax-exempt entities that wish to engage in political activities. Part III discusses the current crisis, including the IRS’s actions and the abusive activities of tax-exempt organizations that caused many academics and politicians to call for better enforcement of the rules regarding political campaign intervention and tax-exempt entities. Part IV suggests reforms in the legal and regulatory rules governing tax-exempt entities.
Recent Developments in Federal Income Taxation: The Year 2014
Authors: McMahon, Jr. Martin J. , McGovern Bruce A. , Shepard Ira B.
Published: May 2022

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2014—and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted—unless one of us decides to go nuts and spend several pages writing one up. This is the reason that the outline is getting to be as long as it is. Amendments to the Internal Revenue Code generally are not discussed except to the extent that (1) they are of major significance, (2) they have led to administrative rulings and regulations, (3) they have affected previously issued rulings and regulations otherwise covered by the outline, or (4) they provide an opportunity to mock our elected representatives; again, sometimes at least one of us goes nuts and writes up the most trivial of legislative changes. The outline focuses primarily on topics of broad general interest (to us, at least)—income tax accounting rules, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation, exempt organizations, and procedure and penalties. It deals summarily with qualified pension and profit sharing plans, and generally does not deal with international taxation or specialized industries, such as banking, insurance, and financial services.
Joint Winners, Separate Losers: Proposals to Ease the Sting for Married Taxpayers Filing Separately
Authors: Drumbl Michelle Lyon
Published: May 2022

A taxpayer who is “considered as married” according to the Internal Revenue Code’s definition must file either a joint income tax return or an individual return using the “married filing separately” filing status. Those married taxpayers who file a separate, rather than a joint, income tax return are denied valuable benefits and subjected to a host of other unfavorable limitations. Low-income taxpayers, in particular, are hurt by these limitations. Certain married taxpayers, including victims of domestic violence and abandoned spouses, may have no choice but to file using the married filing separately status. Low-income taxpayers are denied tremendous benefits, such as the earned income tax credit, as they begin to rebuild their lives.Perhaps intentionally because of these limitations, and in other cases perhaps unintentionally by misunderstanding or mistake, some taxpayers incorrectly choose single or head of household as their filing status when the correct status should have been married filing separately. In the context of the earned income tax credit, the cost to the government of this particular type of filing status error is estimated to be between $2.3 and $3.3 billion annually. As currently structured, not unsurprisingly, the limitations on the married filing separately filing status create an incentive for this type of taxpayer or return preparer noncompliance.Further complicating this filing status frustration, the Code imposes limitations on how and when married taxpayers may amend their return to file a joint return after one or both spouses files a separate return. The Internal Revenue Service applies a restrictive reading of these limitations; whether the Service is interpreting the Code correctly remains an open question in the courts.This Article explores these married taxpayer filing status limitations and the collateral consequences thereof. It briefly outlines how and why the joint filing option developed and touches upon the concepts of the marriage bonus and the marriage penalty. It concludes by proposing three alternative models to the current limitations imposed on married taxpayers who choose to (or have no choice but to) file separate returns. In each proposal, low-income taxpayers would have increased access to the credits meant to assist them. In addition to increasing fairness, each proposal would reduce or remove a structural incentive for taxpayer noncompliance.
Cost Sharing Agreements & The Arm's Length Standard: A Matter of Statutory Interpretation?
Authors: White Sienna C.
Published: May 2022

"'When I use a word,' Humpty Dumpty said, in rather a scornful tone, 'itmeans just what I choose it to mean -neither more nor less.''The question is,' said Alice, 'whether you can make words mean so manydifferent things. '"'-LEWIS CARROLL, THROUGH THE LOOKING-GLASS
Accretion-Based Progressive Wealth Taxation
Authors: Hasen David
Published: May 2022

A large literature has compared the efficiency properties of income and consumption tax bases. Its general conclusion is that a consumption base dominates an income base, except to the extent that practical compliance and administrative problems create opportunities for avoidance and evasion under a consumption tax that are absent under an income tax. An apparent corollary is that the same superiority holds in the comparison of an ideal accretion wealth tax and an ideal consumption tax, because an accretion wealth tax seems not to differ in relevant ways from an ideal income tax.This article argues that these conclusions are significantly qualified. A progressive accretion wealth tax can curb negative externalities that remain in place under a consumption or an income tax, and it can do so more effectively than an excise wealth tax; the article accordingly argues for an accretion tax as a supplement to existing federal taxes (or to a consumption tax, if enacted). The article also argues that any practicable consumption tax creates timing distortions absent under an accretion-type tax, whether on income or on wealth, because of the need for progressivity in rates. Policymakers need to consider all of these issues when weighing the relative merits of income, consumption, and wealth taxes.
Taking Tax Due Process Seriously: The Give and Take of State Taxation
Authors: Holderness Hayes R.
Published: May 2022

As the Internet has increased the ease and amount of interstate transactions, the states have struggled to require “remote vendors”—vendors without a physical presence in the taxing state—to collect or pay taxes. The states are attempting to overcome these struggles by lowering Commerce Clause limitations on their jurisdiction to tax, but meaningful limitations on such jurisdiction imposed by the Due Process Clause await the states. The Due Process Clause requires that state actions be fundamentally fair, and to meet this standard a state must provide a person with a benefit and the person must indicate acceptance of that benefit before the state can require the person to collect or pay taxes. These requirements limit the states’ jurisdiction to tax certain remote vendors; thus, the states must take the Due Process Clause seriously if they wish to fully solve their remote vendor issues.
The Fallacious Objections to the Tax Treatment of Carried Interest
Authors: Kahn Douglas A. , Kahn Jeffrey H.
Published: May 2022

The tax treatment of carried interest has become a notorious bete noire for many politicians and some academicians and practitioners. Both 2016 presidential candidates denounced the current tax treatment and vowed to change it. President Obama described the current treatment as a “tax loophole” which should be closed. Others have also characterized the current tax treatment as an abusive loophole. It is the thesis of this article that those criticisms are unfounded. To the contrary, the current tax treatment accords with sound tax policy and is proper and appropriate. Given the broad approval that attended the attacks on carried interest, a reader might well be skeptical of our claim; but if you will bear with us, we are convinced that we can sustain it.
Grenzziehungen in Industrie- und Biotechnik
Authors: Siegemund Axel
Published: April 2022

This volume explores the potential of a form of theology that takes social problems as its starting point. It provides an optimistic outlook, because it shows that we can regard solutions to transdisciplinary and intercultural questions as aspects of a Christian interpretation of the present. Technology and religion are crucial factors in the reformation of social paradigms. Hydraulic engineering, steelworks and mining have been impregnated with religious hopes. Technological visions in India, China and Korea would be inconceivable without recourse to the claim of common sense and meaning, which also applies to genetic engineering and synthetic biology. Technology makes sense—worldwide. The author conducts research as a theologian and engineer at RWTH Aachen.
Die strafrechtliche Aufarbeitung von DDR-Zwangsdoping
Authors: Galandi Michaela
Published: April 2022

The sports leadership of the GDR methodically used Doping on its (mostly underage) athletes in order to demonstrate systemic superiority over "the West". Around 8,000 to 10,000 athletes are said to have been involved in the state doping program. The peak period in this respect was from 1974 to 1989. The federal German courts considered that Doping after the fall of the Iron Curtain as an intentional bodily harm. A legal analysis following the conclusion of the criminal proceedings in the early 2000s has so far only taken place in rudimentary form in jurisprudence. The author closes this research gap with her doctoral thesis.
Der Malwettbewerb Circus Krone, 1958
Authors: Ströter-Bender Jutta
Published: April 2022

The volume is dedicated to youth drawings, created for a competition by the famous Circus Krone in Munich, 1958. The extraordinary depictions and artworks represent the traditional circus culture and its artistic fields of action, a cultural heritage of teenagers from the post-war generation. For them, the circus was an interesting and inspiring subject. It was still the era of the popular circus world, with its legendary dressage acts and famous wild animal tamers, whose great transformation only began later. In addition, lines of connection to the artist and circus performer Alexander Camaro (1901–1991) are outlined. New aspects for historical youth drawing research as well as for circus research are presented.

With contributions by
Prof. em. Dr. Kunibert Bering, Dr. Larissa Eikermann, Prof. Dr. Iris Kolhoff-Kahl and Dr. Sabine Weichel-Kickert.
Exklusion und Systemtheorie
Authors: Kettner Michael
Published: April 2022

Exclusion is an unwieldy topic which, charged with morality, has so far eluded a clear systems-theoretical view. This is surprising, because systems theory claims to observe everything.

In this work it becomes clear that systems theory has all the tools and observation instruments at hand. What has been missed so far is the application of these tools and a non-normative observation of communication about exclusion. The model of an exclusion presented here represents an attempt to capture exclusion in all its potentiality. It takes into account the mental system, communication and morality - and thus also the human being.
Genetic Modification of Plant Hormones Induced by Parasitic Nematodes, Virus, Viroid, Bacteria, and Phytoplasma in Plant Growing
Authors: Bozbuga Refik , Bulent Arpaci Bekir , Uluisik Selman , Gok Guler Pakize , Nilufer Yildiz Hatice , Yalcin Ates Songul
Published: April 2022

Plant hormones, such as auxin, play crucial roles in many plant developmental processes, which is crosstalk with gibberellin and strigolactone. The roles of hormones may vary in the biosynthesis of metabolisms. During the pathogen attack, including plant-parasitic nematodes, viroid, phytoplasma, virus, and bacteria, plant hormones are involved in several plant processes. Ethylene (ET), salicylate (SA), jasmonate (JA), and abscisic acid (ABA) primarily regulate synergistically or antagonistically against pathogens. Those pathogens—nematodes, bacteria, viroid, phytoplasma, and viruses regulate several plant hormones for successful parasitism, influencing the phytohormone structure and modifying plant development. Several genes are related to plant hormones that are involved in pathogens parasitism. In this chapter, how pathogens affect plant hormones in plants growing are discussed.
Mathematical Morphology and the Heart Signals
Authors: Sidi Ahmed Taouli
Published: April 2022

Nowadays, signal processing is integrated into most systems for analyzing and interpreting ECG and PCG signals. Its objectives are multiple and mainly include compensating for the addition of artifacts to the signals of interest, and extracting information that is not visible by direct visual analysis. Considering that useful clinical information is found in the characteristic waves of the ECG, in particular, the P wave, the QRS complex, the T wave and the heart sounds of the PCG signal. These signals provide important indicators for the diagnosis of heart disease because they reflect physiological processes. These are non-stationary signals that are very sensitive to noise, hence the need to have optimal conditions to record them. It is necessary to use appropriate signal processing tools for noise suppression and wave detection of the ECG signal. Our method uses Morphological filtering, multi-scale morphological and the other by top-hat transform, which are based on mathematical morphology. The latter is based on mathematical operators called opening and closing morphology operators. These methods are also tested, with the aim of removing the noise and detection of the waves of the ECG signal and of the pathological sounds of the PCG signal.
Dynamic Analysis and Optimized Design of Synergetic Control for a PMSM Drive System
Authors: Adib Andrew , Dhaouadi Rached
Published: April 2022

This chapter presents an optimum design of synergetic control for a permanent magnet synchronous motor (PMSM) drive system. New macro-variables are proposed to improve the performance of the standard controller. The controller’s performance is compared with that of the field-oriented control scheme. The chapter also investigates the regenerative braking mode of operation in PMSM. Regenerative braking is achieved by operating the motor in torque control mode. The different algorithms are validated through experiments using a 1-hp PMSM drive system. We also provide an extensive study of the controller parameters tuning for optimal performance. The experimental results show that the proposed macro-variables improve the performance of the synergetic controller significantly. The synergetic controller is able to overcome nonlinearities in the system, such as static friction, faster than the field-oriented controller. The system also experiences fewer harmonics under the synergetic controller. The synergetic controller shows also better performance under wide signal variations. As for regenerative braking, the torque control mode of operation is shown to be suitable for harvesting energy and both techniques showed similar performance levels. The proposed synergetic control strategy will be very useful in electric vehicle (EV) applications, as it allows to improve the dynamic response and efficiency of the drive system required by the EV dynamics.
Engineering Challenges Associated with Welding Field Repairs
Authors: J. McPheron Tyler , M. Stwalley Robert
Published: April 2022

Welding as technology exists in two worlds. Manufacturers execute designs typically based on professional society-backed standards. Repair service centers that administer field repairs where welding applications are required can sometimes have staff members with little formal education. The challenges of a technical manager seeking welded field repairs to equipment are significant and numerous. This chapter will seek to outline the process of executing a successful welding field repair by breaking down the analysis into three parts—(1) the identification of the engineering challenges associated with a specific job, including significant stresses, difficult materials or locations, and adequate piece preparation to ensure of weld integrity; (2) the ability to properly specify the type of repair, including knowledge of the types of weld junctions and preparations, the various types of welding processes and their features, weld types and associated drawing symbols, and the repair design and repair support process; and (3) the challenges for field engineers and technical managers in identifying weld defects, executing measures, and providing adequate examination and evaluation of weld quality in the field. This chapter tries to bridge the gap between the formal, engineered welds used in manufacturing and the sometimes-needed expediency of fieldwork.
Plasma and Hemocyanin Phenoloxidase Derived from the Hemolymph of Giant Freshwater Prawn Macrobrachium rosenbergii (De Man, 1879)
Authors: Ramasamy Sivakumar Mullaivanam , Shanthi Rangasamy
Published: April 2022

We attempted to study the immune response in M. rosenbergii by melanization reaction produced by plasma phenoloxidase (PO) activity. The substrate affinity of the PO enzyme was determined using different phenolic substrates, and it was found that the diphenols were only oxidized. The enzyme was characterized as catechol oxidase type of PO and L-3,4 dihydroxyphenylalanine (L-DOPA) showed the highest substrate affinity to the enzyme. The biochemical parameters that determined optimum enzyme activity were found to be 2.5 mM L-DOPA at an absorbance of 470 nm, 10 mM Tris–HCl buffer at pH 7.5, temperature at 25°C, and 15 min incubation. Kinetic characteristics of plasma were studied from the M. rosenbergii. The hemocyanin was isolated by gel filtration chromatographic technique using Sephadex G-100. The M. rosenbergii hemocyanin (MrHC) showed only one band with a molecular weight of 325 kDa on native polyacrylamide gel electrophoresis (PAGE) when stained with Coomassie Brilliant Blue (CBB) and bathocuproine sulfonic acid. The reduction of MrHC protein in SDS-PAGE displayed three subunits with a molecular weight of 74, 76, and 78 kDa, respectively. Determination of optimal condition for PO activity of plasma has also been attempted. The plasma optimal condition taken for the MrHC was tested for its ability to oxidize diphenols such as L-DOPA was shown only PO activity. These results showed that in the presence of PO and peroxidase inhibitors, phenylthiourea (PTU) and tropolone respectively have decreased plasma and MrHC PO activity. This indicates that hemocyanin triggers innate immunity probably through one of its subunits that function as the active moiety.
Strawberry Cultivation Techniques
Authors: Oğuz İlbilge , İbrahim Oğuz Halil , Ebru Kafkas Nesibe
Published: April 2022

Among the berries, strawberries are the most commercially produced and consumed and their production and consumption are increasing in the world due to their enthusiastic aroma, taste, and biochemical properties. Strawberry is belonging to the genus Fragaria, from the family Rosaceae. It is indicated that the homeland of the strawberry is South America (Chile). It is well-known that people living in Asia, Europe, and America commonly use the wild F. vesca. In other regions such as Japan, North China and Manchuria, Europe-Siberia, and America there are different ecogeographic zones where alternative species are clustered. Despite its origins in the Pacific Northwest region of North America, F. ananassa is now grown all over the world. Strawberry is one of the most widespread berry species grown in almost every country including high altitudes of tropical regions, and subtropical and temperate areas. In this chapter, we aimed to offer new perspectives on the future of strawberry cultivation techniques by analyzing recent academic studies on strawberry production.
Tecnossocialidade na pandemia de covid-19 e promoção da saúde de usuários e famílias: scoping review
Authors: Silva Tamires Carolina , Nascimento Leila Cristine do , Silva Bruna Moreira da , Tafner Daniela Priscila Oliveira do Vale , Potrich Tassiana , Viegas Selma Maria da Fonseca
Published: April 2022

Objetivo: mapear as evidências científicas sobre a tecnossocialidade em tempos da pandemia de COVID-19 e a promoção da saúde para usuários/famílias da Atenção Primária à Saúde. Método: scoping review que utilizou a estratégia Participants, Concept e Context (PCC). A busca foi efetuada em seis bases de dados. Os achados foram extraídos, analisados e sintetizados de forma narrativa. Resultados: recuperou-se um total de 30.377 estudos; desses, 28 foram selecionados para a revisão. Os usuários encontram-se mais conectados em redes sociais, a fim de buscar informações sobre a COVID-19, sendo inquestionável a influência das mídias sociais no comportamento dos indivíduos.  Conclusão: as redes sociais constituem terreno fértil para o compartilhamento de notícias e podem ser usadas por profissionais da saúde para a promoção da saúde em meio à pandemia de COVID-19. Além disso, o telessaúde desponta como importante ferramenta para a continuação do cuidado em tempos de isolamento social.
The importance of socially responsible business of the banking sector for achieving sustainable development: The example of the Republic of Serbia
Authors: Petrović-Ranđelović Marija , Colić Snežana , Stojanović-Ranđelović Branka
Published: April 2022

The strategic approach to socially responsible business is necessary for increasing competitiveness and achieving sustainable development goals. Banks as intermediate financial institutions play a significant role in respecting all principles and mechanisms of socially responsible business. In modern business conditions, sustainable banking has become a global phenomenon. The concept of sustainable development effects the banking reorientation towards provision of new banking services and creating new, green, banking operations. Green banking contributes to achieving both profit and expanding social and environmental goals. Therefore, the focus of this paper is on the analysis of the development level of green banking and finance in the Republic of Serbia, as part of the strategy of socially responsible business and sustainable development of banks in Serbia. The goal is to point out the current level of development of social responsibility and environmental awareness of banks and their clients, on the activities that banks conduct environmentally, but also on the development of green banking development in the domestic financial market.
Open innovation strategy as a determinant of sustainable enterprise competitiveness
Authors: Krstić Bojan , Jovanović-Vujatović Milica
Published: April 2022

In order for enterprises to be successful in their field, they must have an adequately defined and implemented innovation strategy. In today's business practice, enterprises that do not do this, run the risk of lagging behind their competitors. It is also important to define an effective open innovation strategy that will contribute to a greater competitive advantage of the enterprise. There are no generalized strategies that enterprises can implement, but guidelines that enterprises must follow and adapt to their own characteristics, strengths and weaknesses are given. The aim of this paper is to highlight the importance of accepting the model of open innovation for modern companies in order to achieve sustainable competitiveness of an enterprise.
Static and dynamic component of obstruction in benign prostatic hyperplasia
Authors: Nale Đorđe , Babić Uroš , Nale Petar , Kovačević Luka , Vasilić Nenad
Published: April 2022

Introduction / Goal: Benign prostatic hyperplasia (BPH) is the most common benign neoplasm that occures in male population with an incidence of 45 to 90% between 50 and 80 years of age. BPH can cause an increase in output resistance, or an increase in resistance to urine flow, with its static and dynamic components. In clinical practice, the most common pharmacological treatment of lower urinary tract symptoms (LUTS) in patients with BPH is based on monotherapy with alpha-blockers, 5-alpha-reductase inhibitors or combination therapy. The aim of this review is to determine the main therapeutic and side effects of the most common pharmacological therapy and the recommended approaches of the European Association of Urology (EAU) and the American Urological Association (AUA) in the diagnosis of benign prostate obstruction (BPO). Method: Selective literature search with additional examination of EAU and AUA guidelines and meta-analysis. Results: The treatment of patients with BPH is complex. The factors on the basis of which treatment decisions are made are based on the patient's subjective perception of symptoms and quality of life due to LUTS and in relation to the presence of subvesical obstruction. Urodynamic pressureflow studies are the basis for the definition of BPO due to BPH or other etiology. Non-invasive uroflowmetry, determination of residual urine after urination (PVR) and non-invasive ultrasound tests are of great use in the diagnosis of BPO. Treatment with alpha1 receptor inhibitors (alpha-blockers), or 5-alpha-reductase inhibitors may be considered in patients with predominantly urinary dysfunction. Conclusion: Standard pharmacological medical treatment for BPH / LUTS is still based on alphablockers, 5-alpha-reductase inhibitors or a combination thereof. In the future, BPH / LUTS treatment is expected to become individualized, according to the type of symptoms, the presence of sexual dysfunction and the risk of BPH progression.
Social responsibility in modern trade companies with reference to the walmart trade chain
Authors: Micić Radmila , Staletović Maja , Kojić Nenad
Published: April 2022

In conditions of dynamic changes, companies try to preserve their position in various ways and thus ensure their survival on the market. One of the possibilities available to them is quality application of the concept of social responsibility. It can be said that in modern business conditions, trade has a very important role in functioning of any economy because, among other things, it can adequately bridge the discrepancy between greater supply of goods and lack of payment demand. However, regardless of that, one should not ignore the fact that today trade companies are also expected to monitor and adapt to socially responsible requirements. The aim of this paper is to point out the importance of social responsibility as well as certain aspects of socially responsible business in trade companies with reference to the largest retail chain in the world. Walmart, as the largest American company engaged in retail sale of goods in the domestic and international markets, has a very developed sense of society and the environment. Management of this company is aware of the fact that economic development can be achieved only if it goes hand in hand with development of the social community.
Pallet truck selection with MEREC and WISP-S methods
Authors: Ulutaş Alptekin , Stanujkić Dragiša , Karabašević Darjan , Popović Gabrijela , Novaković Srđan
Published: April 2022

Background: The article presents an MCDM model based on the MEREC and WISP-S methods for pallet truck selection. Purpose: The main purpose of the study was to apply a new MCDM model for pallet truck selection in the textile workshop. Study design/methodology/approach: This article presents a simplified adoption of the Simple Weighted Sum Product (WISP) method, the Simplified WISP (WISP-S) method. The proposed method has fewer computation steps than the regular WISP method. In addition, this study proposes a new hybrid MCDM model in the literature by combining the MEREC method and the WISP-S method. Finding/conclusions: The obtained results can be achieved in a shorter time compared to regular WISP. The application of the new method is considered in this study. In order to check whether the WISP-S method achieves accurate results, the results of the WISP-S method and the results of the ROV and WASPAS methods were compared. As a result of the comparison of the results of the methods, it was observed that the WISP-S method achieved accurate results. Limitations/future research: As a direction for future research, other MCDM models can be applied for solving the same problem. When it comes to the limitations of the proposed model, it can be mentioned that the MCDM model is based on the use of crisp numbers.
Redes migratorias en la edad moderna: La comunidad irlandesa de Bizkaia
Authors: Cagigal Ekain
Published: April 2022

El Análisis de Redes Sociales (ARS) es una aproximación cada vez más recurrente en las investigaciones sociológicas y, particularmente, en el estudio los movimientos migratorios. Sin embargo, hasta la fecha se ha aplicado a migraciones contemporáneas, pero no en otros contextos históricos, lo que representa un reto metodológico, a la vez que una prometedora oportunidad de abordar la historia de las migraciones. En este sentido, el presente trabajo propone la aplicación del ARS al examen de la migración irlandesa que se produjo hacia el Señorío de Bizkaia durante la Edad Moderna. Con ese objetivo se plantea una aproximación documental multi-fuente, fundamentando la construcción de la red en datos extraídos de diversas tipologías de archivos y con diferente valor desde el punto de vista histórico-sociológico –familiar, comercial, laboral, etc. Por añadido, el análisis de redes se ha llevado a cabo particularmente para cada uno de estos fondos de archivo, así como para el agregado de datos de todos ellos, evidenciando a través de los resultados obtenidos el valor de esta aproximación metodológica múltiple, así como el de la complementariedad de cada una de las fuentes. El estudio ha propiciado una detallada caracterización interna de la comunidad irlandesa de Bizkaia, definiendo su organización y funcionamiento, sus ámbitos y mecanismos de interacción, la relevancia social y vertebradora de ciertos individuos, y otros aspectos más particulares.
Social Network Analysis (SNA) is an increasingly applied tool in sociological research and, particularly, in migration studies. Nevertheless, it has been used only for contemporary migrations up to now, lacking its presence in history of migration, which demands new methodological approaches. Accordingly, SNA has been used for the social assessment of the migrant Irish community settled down in early modern Biscay, fleeing from the English rule. The analysis has been based on dataset built from different historical archives and covering a wide range of information –familiar, trade, business, etc. Networks arising from these different archives have been both individually treated and collectively in an aggregate way, leading to successful results based on this methodological approach. The research has provided a detailed description of the Irish community in Biscay, pointing out its structure and functioning, areas and mechanisms of interaction, most noteworthy actors within the network, and other minor issues.
Deporte, cuerpo y alimentación: un análisis sociohistórico de cuatro generaciones de deportistas
Authors: Sánchez Sánchez Sandra , Parrilla Fernández José Manuel , Díaz Méndez Cecilia
Published: April 2022

En este trabajo se estudia la interacción entre el deporte, las prácticas alimentarias y el control del cuerpo en mujeres deportistas españolas de cuatro generaciones y en cada una de ellas se diferencian tres grados de intensidad deportiva, desde las profesionales hasta las amateurs. Se emplea un enfoque socio-histórico, que permite ver el proceso de construcción social del cuerpo, desde las deportistas de la postguerra civil, momento en que la actividad deportiva es vivida por las mujeres como actividad lúdica y rodeada de carencias alimentarias, a la actualidad, donde la búsqueda del rendimiento ha modificado los patrones dietéticos para alcanzar metas deportivas. También se visibiliza la forma en que las practicas alimentarias, el control corporal y las normas deportivas se integran en la vida cotidiana de las mujeres, aún sin ser deportistas profesionales. Este trabajo, realizado a través de investigación cualitativa con entrevistas en profundidad, muestra cómo se han alterado las prácticas deportivas, alimentarias y corporales a lo largo del tiempo, así como sus determinantes, que se modifican generacionalmente. Si en la primera generación el contexto material es el que determinaba las prácticas, durante la etapa de plena modernización, se invierte la situación. A medida que la dimensión deportiva cobra protagonismo y se integra en las practicas cotidianas de las mujeres, se observa cómo se modifican los procesos de construcción corporal que van acompañados de cambios en los comportamientos deportivos y alimentarios.
In this work, the interaction between sport, eating practices, and body control are studied in four-generation Spanish female athletes, in all of them, three degrees of sport intensity are distinguished, from professional to amateur. A socio-historical approach is used, which allows us to see the process of the social construction of the body, since the post-civil war, when sports activity is experienced by women as a leisure activity and surrounded by food deficiencies, to today, where the performance has modified dietary patterns to achieve sports goals. It will also make visible the way in which dietary practices, body control, and sports norms are integrated into the daily life of women, even without being professional athletes. This work, carried out through qualitative research with in-depth interviews, shows how sports, food and body practices have altered over time, as well as their determinants, which are modified generationally. If in the first generation the material context is the one that determined the practices, during the stage of modernization, the situation is reversed. As the sports dimension takes centre stage and is integrated into the daily practices of women, it is observed how the processes of body construction are modified that are accompanied by changes in sports and eating behaviours.
Criterios éticos para revisar investigaciones en Ciencias Sociales. Sistematización de una experiencia
Authors: Villalta Paucar Marco Antonio , Garrido Núñez Alexis Cristopher , San Martin Melio José Luis
Published: April 2022

Los criterios de evaluación que utilizan los Comités de Ética de Investigación provienen de estudios en medicina, y desde sus fuentes y experiencias algunos especialistas proyectan requisitos éticos universales sustentados en la investigación clínica. Esto abre la discusión si dichos principios pueden ser transferibles para evaluar las investigaciones en ciencias sociales, que comúnmente utilizan métodos y conocimientos situados y polisémicos, que interpelan en los Comités las formas de entender el consentimiento informado, los riesgos y los beneficios de las investigaciones. El objetivo del artículo es sistematizar el trabajo de revisión de proyectos del Comité de Ética Institucional (CEI) de la Universidad de Santiago de Chile. Metodológicamente se realizó análisis de contenido de 114 proyectos provenientes de las ciencias sociales. Preliminarmente se utilizaron como elementos orientadores del análisis los siete requisitos éticos universales de Ezekiel Emanuel, cuya propuesta es asumida y seguida por las directrices ministerial de Chile que ordena la labor de los Comités de Ética de Investigación. Entre los resultados se encuentra que los requisitos universales de Emanuel están presentes en gran parte de los proyectos en ciencias sociales, pero no son suficientes para abordar las situaciones específicas de investigación en ciencias sociales, siendo imprescindible la deliberación de las investigaciones por equipos multidisciplinares para respetar la heterogeneidad y la complejidad del sujeto social.
The evaluation criteria used by the Research Ethics Committees come from studies in medicine, some specialists project, from their sources and experiences, universal ethical requirements based on clinical research. This opens the discussion on whether such principles can be transferable to evaluate social science research, which commonly uses complex methodologies and knowledge that challenge the Committees on ways to understand informed consent, the risks and benefits of research. The objective of the article is to systematize the project review work of the Institutional Ethics Committee (IEC) of the University of Santiago, Chile. The methodology includes the content analysis of 114 projects from the social sciences. The seven universal ethical requirements of Ezekiel Emanuel were used as a guiding element of the analysis, whose proposal is assumed and followed by Chilean ministerial instructions that order the work of the Research Ethics Committees. Among the results is that the universal requirements of Emanuel are present in a large part of the projects in social sciences, but they are not enough to approach the specific situations of research in social sciences, being the deliberation of the investigations by multidisciplinary teams essential to respect the heterogeneity and complexity of the social subject.