bluuebunny/crossref_metadata_2025 huggingface dataset:
How should Travel-Related Malaria Management in Emergency Departments of Non-endemic Countries? Single-center Study
Authors: GUN Cem , ALDİNC Hasan , ORHAN Orhan , YAYLACİ Serpil , YILMAZ Gürdal , TÜRKMEN Süha
Published: September 2022

Purpose: Advancements in air travel enabled an increase in traveling to malaria-endemic countries such as those in sub-Saharan Africa. An increase in the incidence of imported malaria accompanied these advancements. This study aims to summarize how malaria patients who have imported the disease into non-endemic countries present to the emergency departments and to enlighten physicians in emergency departments by providing suggestions for practical approaches to handling such situations.

Methods: This study was conducted retrospectively in a university hospital, from January 1, 2014 to March 1, 2022. Seven years of emergency department records of patients who were examined in the emergency department with a suspected, or definitive diagnosis of malaria were included in the study. Epidemiological and clinical characteristics were evaluated.

Results: 892 patients were admitted to the emergency department with suspicion of malaria. Thirty of these patients were diagnosed with malaria, and 846 of the 892 patients were members of airline cabin crews. 94.3% (n=798) of the cabin crew did not use prophylactic medication for malaria. The mean age of the patients was 33.2±8.5. Twenty-five patients were diagnosed via peripheral blood smears, and the remaining three patients were diagnosed with PCR. Rapid diagnostic tests were positive in 26 out of 28 patients.

Conclusion: The risk of acquiring malaria is still high despite short-term visits and airport-limited stays. Travel history should be routinely asked of patients by emergency physicians. Education of people traveling to malaria-endemic countries, including cabin crew, regarding malaria prophylaxis and protective measures to prevent mosquito bites plays a crucial role in preventing malaria.
Exercise, Erectile Dysfunction and Co-Morbidities: “The Good, the Bad and the Ugly”
Authors: Patoulias Dimitris , Katsimardou Alexandra , Imprialos Konstantinos , Doumas Michael
Published: September 2022

Erectile dysfunction (ED), defined as the inability to attain or maintain sufficient penile erection for sexual intercourse, is a growing health problem, which unfortunately remains underreported, underdiagnosed and undertreated. Growing evidence suggests that ED is a promising cardiovascular risk marker, as it is associated with major co-morbidities increasing cardiovascular disease burden, while it is an independent predictor of cardiovascular morbidity and mortality. The role of exercise as a non-pharmacological therapeutic intervention in ED has been widely investigated during the last two decades, both in observational studies and in randomized controlled trials, enrolling different patients’ populations. In the present narrative review, we summarize relevant evidence concerning the effect of exercise on vascular ED and the pathophysiologic background, underscoring the importance of enhanced physical activity as a recommendation in all subjects with vascular ED.
Kajian Reverse Charge Mechanism Pajak Pertambahan Nilai Bagi Wajib Pajak Badan: Proposal Untuk Indonesia
Authors: Sagala Silvi Damayanti Br , Wijaya Suparna
Published: September 2022

Tujuan penelitian adalah untuk mengkaji pemberlakuan reverse charge mechanism dalam transaksi antar daerah pabean di Indonesia. Penelitian dilakukan dengan menggunakan metode deskriptif kualitatif. Hasil penelitian menjelaskan bahwa adanya batasan PKP menyebabkan adanya unsur subjektivitas dalam PPN, kurang terealisasinya netralitas PPN akibat dari tidak meratanya pengukuhan PKP dan menimbulkan fenomena bunching. Hal ini menyebabkan penerimaan PPN suatu negara kurang maksimal. Reverse charge mechanism ini merupakan mekanisme sekunder ketika penjual atau pengusaha yang menyerahkan barang kena pajak atau jasa kena pajak tidak berstatus sebagai pengusaha kena pajak. Mekanisme ini hadir sebagai salah satu solusi untuk mengatasi berbagai dampak yang ditimbulkan dari penerapan batasan PKP. Mekanisme ini mencegah celah atau peluang bagi wajib pajak untuk melakukan penghindaran PPN dengan memilih lawan transaksi berupa pengusaha non-PKP. Mekanisme ini juga menjadi salah satu cara untuk menjaga netralitas PPN karena wajib pajak tidak lagi memiliki pilihan dalam mengonsumsi BKP dan/atau JKP yang sama, baik penjualnya PKP ataupun non PKP. Reverse charge mechanism ini juga menambah data bagi Direktorat Jenderal Pajak sehingga tax avoidance maupun tax evasion, yang dilakukan wajib pajak badan dapat teratasi. Bagi konsumen non-PKP, pajak yang disetorkan ke kas negara tidak dapat dikreditkan, namun dapat dibebankan. Hal ini tentu akan meningkatkan biaya administrasi dan kepatuhan. Adanya biaya ini akan mengurangi profit bagi non PKP, sehingga mereka akan berfikir untuk menjadi PKP, sehingga dapat mengkreditkan PPN. Konsumen juga akan terlepas dari risiko tanggung jawab renteng. Wajib pajak badan wajib melakukan pembukuan. Sehingga pengawasan reverse charge mechanism menjadi semakin mudah dengan mengawasi akun asset, atau beban yang ada di laporan keuangan.
Urine Reaction Experiment
Authors: Nam Kyumin
Published: September 2022

Phenolphthalein solution does not turn red when it comes into contact with urine.
Partition of Multinomial Coefficient
Authors: Annamalai Chinnaraji
Published: September 2022

This paper focuses on the successive partition method applied to a multinomial coefficient like partition of a binomial coefficient in combinatorial geometric series. The coefficient for each term in combinatorial geometric series refers to a binomial coefficient. These ideas can enable the scientific researchers to solve the real life problems.
Ketamina y otros moduladores de Glutamato para la Depresión Bipolar. Resumen SUPPORT de una revisión sistemática Cochrane
Authors: González Cesia Constanza Leiva , Cortes-Jofre Marcela , Ortiz-Muñoz Luis E.
Published: September 2022

El trastorno bipolar es un trastorno del ánimo grave que se caracteriza por elevación del estado anímico y episodios depresivos. Comparados con los periodos de exaltación, los episodios depresivos se asocian con peor funcionalidad y disminución de la calidad de vida, menor empleabilidad, mayor carga para cuidadores y mayor riesgo suicida, sin embargo, hasta el momento, las alternativas terapéuticas en la depresión bipolar son limitadas y la respuesta ante el tratamiento suele ser lenta y parcial. Por lo tanto, el estudio de nuevos fármacos es una prioridad. La ketamina, es un antagonista de receptores glutamatérgicos NMDA que ha mostrado eficacia como antidepresivo de acción rápida en la depresión unipolar resistente al tratamiento. El objetivo de este resumen de una revisión sistemática es evaluar la eficacia y tolerabilidad de la ketamina en el tratamiento de la depresión bipolar.
Determinan Kesehatan Penyakit Stunting di Kabupaten Gorontalo Berdasarkan Teori HL BLUM
Authors: zahrah Fatimah Az
Published: September 2022

Stunting adalah masalah gizi kronis akibat kurangnya asupan gizi dalam jangka waktu panjang sehingga mengakibatkan terganggunya pertumbuhan pada anak. Stunting juga menjadi salah satu penyebab tinggi badan anak terhambat, sehingga lebih rendah dibandingkan anak-anak seusianya. Tidak jarang masyarakat menganggap kondisi tubuh pendek merupakan faktor genetika dan tidak ada kaitannya dengan masalah kesehatan. Faktanya, faktor genetika memiliki pengaruh kecil terhadap kondisi kesehatan seseorang dibandingkan dengan faktor lingkungan dan pelayanan kesehatan. Biasanya, stunting mulai terjadi saat anak masih berada dalam kandungan dan terlihat saat mereka memasuki usia dua tahun.
几率量子论
Authors: 何安明
Published: September 2022

本文在承认几率是客观存在的基础上，建立起几率空间。从几率的视角来描述物理规律和解释物理现象。是对量子理论的继承补充和发展，通过几率量子模型的建立，依托量子理论和广义相对论中的理论环境，基本公设和基本原理建立起几率量子论。对电子双缝干涉实验结果，量子擦除实验，延迟选择实验结果和EPR佯谬有了简洁的解释。On the basis of acknowledging that probability is an objective existence, this paper establishes a probability space. Describe physical laws and explain physical phenomena from the perspective of probability. It is the inheritance, supplement and development of quantum theory. The establishment of probability quantum model relies on the theoretical environment in quantum theory and general relativity, and the basic postulates and basic principles establish probability quantum theory. The results of the electron double-slit interference experiment, the quantum erasure experiment, the delayed choice experiment and the EPR paradox are explained concisely.
Wavelet-based wavenumber spectral estimate of eddy kinetic energy: Idealized quasi-geostrophic flow
Authors: Uchida Takaya , Jamet Quentin , Poje Andrew , Wienders Nico , Dewar William , Deremble Bruno
Published: September 2022

A wavelet-based method is re-introduced in an oceanographic and spectral context to estimate wavenumber spectrum and spectral flux of kinetic energy and enstrophy. We apply this to a numerical simulation of idealized, doubly-periodic quasi-geostrophic flows, i.e.~the flow is constrained by the Coriolis force and vertical stratification. The double periodicity allows for a straightforward Fourier analysis as the baseline method. Our wavelet spectra agree well with the canonical Fourier approach but with the additional strengths of negating the necessity for the data to be periodic and being able to extract local anisotropies in the flow. Caution is warranted, however, when computing higher-order quantities, such as spectral flux.
Cognitions, attitudes et comportements intergroupes
Authors: Wollast Robin , Klein Olivier , Eberlen Julia Charlotte
Published: September 2022

Dans ce chapitre, nous nous intéresserons au rôle des cognitions et attitudes dans les comportements intergroupes. Pour ce faire, nous commençons par introduire le concept de catégorisation sociale. Nous nous intéresserons à la façon dont ces deux aspects sont influencés par des variables d’ordre psycho-social (relations intergroupes, présence d’autrui, etc.) plutôt qu’intra-individuel, même si nous reconnaissons une interaction entre ces deux types de variables. En ce qui concerne les cognitions intergroupes, qui font l’objet de la deuxième partie du chapitre, nous nous penchons sur la littérature bien établie sur les stéréotypes mais abordons également des travaux plus récents sur la déshumanisation et l’objectification. Nous envisagerons ces phénomènes en termes de contenu et en tant que processus. Dans la troisième partie du chapitre, nous décrivons trois modèles dominants du préjugé et du conflit intergroupe à savoir la théorie des conflits réels, la théorie de l’identité sociale et la théorie de la menace intergroupe.
Comprehension in Economic Games
Authors: Koppel Lina , Andersson David , Johannesson Magnus , Strømland Eirik , Tinghög Gustav
Published: September 2022

Many disciplines rely on economic games to measure prosocial behavior. However, there is a concern that participants may misunderstand these games, complicating interpretation of results. This study combines online and laboratory data (total n = 1,568) to assess subject comprehension of five standard economic games: the Dictator Game, Ultimatum Game, Trust Game, Public Goods Game, and Prisoner’s Dilemma. Results indicate that misunderstanding is common: the proportion of participants who misunderstood ranged from 22% (Dictator Game) to 70% (Trust Game) in the online samples and from 22% (Dictator Game) to 53% (Public Goods Game) in the lab sample. Incentivizing the comprehension questions had no significant impact on misunderstanding, but numeracy was associated with lower misunderstanding. Misunderstanding also predicted increased prosocial behavior in several of the games. Our findings suggest that misunderstanding may be important in explaining prosocial behavior, making it hard to draw clear inferences about social preferences from experimental data.
Unselfish traits and social decision-making patterns characterize six populations of real-world extraordinary altruists
Authors: Rhoads Shawn A , Vekaria Kruti , O'Connell Katherine , Elizabeth Hannah S , Rand David Gertler , Williams Megan Kozak , Marsh Abigail
Published: September 2022

Acts of extraordinary, costly altruism in which significant risks or costs are assumed to benefit strangers have long represented a motivational puzzle. But the features that consistently distinguish individuals who engage in such acts have not been identified. We conducted the first assessment of six groups of real-world extraordinary altruists who had performed costly or risky and normatively very rare (<.00005% per capita) altruistic acts: heroic rescues, non-directed and directed kidney donations, liver donations, marrow or hematopoietic stem cell donations, and humanitarian aid work. The features that best distinguished altruists from controls were traits and decision-making patterns indicating unusually high valuation of others’ outcomes: high Honesty-Humility, reduced Social Discounting, and reduced Personal Distress—results that two independent samples of adults failed to predict. Findings suggest that theories regarding self-focused motivations for altruism (e.g., self-enhancing reciprocity, reputation enhancement) alone are insufficient explanations for acts of real-world self-sacrifice.
Framing the Fallibility of Computer Aided Detection Aids Cancer Detection
Authors: Kunar Melina , Watson Derrick
Published: September 2022

Computer Aided Detection (CAD) has been proposed to help operators search for cancers in mammograms. Previous studies have found that although accurate CAD leads to an improvement in cancer detection, inaccurate CAD leads to an increase in both missed cancers and false alarms. This is known as the over-reliance effect. We investigated whether providing framing statements of CAD fallibility could keep the benefits of CAD while reducing over-reliance. In Experiment 1, participants were told about the benefits or costs of CAD, prior to the experiment. Experiment 2 was similar, except that participants were given a stronger warning and instruction set in relation to the costs of CAD. The results showed that although there was no effect of framing in Experiment 1, a stronger message in Experiment 2 led to a reduction of the over-reliance effect. A similar result was found in Experiment 3 where the target had a lower prevalence. The results show that although the presence of CAD can result in over-reliance on the technology, these effects can be mitigated by framing and instruction sets in relation to CAD fallibility.
What The Numbers Say About How To Reduce Imprisonment: Offenses, Returns, and Turnover
Authors: Oliver Pamela Elaine
Published: September 2022

Reformers across the political spectrum are calling for a rollback of mass incarceration. The U.S. rate of incarceration in state prisons would have to decline by 75% to return to its 1970s level. How might this be accomplished? This Article provides descriptive statistics about the mix of offenses, sentence lengths, and admission types and shows that no single approach can undo mass incarceration. Those classified as violent offenders are a majority of those in prison, but nonviolent offenders are a majority of those entering, leaving, or having been in prison. A majority of those in prison are scheduled to be released within five years, meaning that steep reductions in prison admissions can have a large impact on imprisonment rates. Revisiting the sentences and parole options for those who have already been in prison ten years or more could have some impact. An examination of the rate of returns to prison after a first release from prison suggests that the rate of committing a new crime is low and that reductions in revocations for violations of the conditions of supervision are an important avenue for reducing incarceration. The U.S. states vary greatly in their mixes of prisoners by offense, sentence length, and returns to prison for parole violations with no new crime as well as in their histories of trends over time. States will vary markedly in which reforms will affect their prison populations, and assumptions based on old data may not hold true as conditions change. This is a copy of the open-access publication Pamela Oliver, What The Numbers Say About How To Reduce Imprisonment: Offenses, Returns, and Turnover, 103 Marq. L. Rev. 1073 (2020). Available at: https://scholarship.law.marquette.edu/mulr/vol103/iss3/16
OPTIMIZATION OF THE GROWTH OF PROTEOLYTIC BACTERIA Bacillus toyonensis AT DIFFERENT SALINITY AND CONCENTRATION OF TOFU WASTEWATER
Authors: Oktavia Dewi Asmiati , Nursyirwani Nursyirwani , Yoswaty Dessy
Published: September 2022

Proteolythic bacteria, including Bacillus toyonensis, have potencial to be used in feed industry and in processing of industrial waste. Cultivation of this bacteria requires appropriate enviromental condition and substrate for the growth. The objective of this research was to observe the growth of B. toyonensis at different salinity and tofu wastewater concentration. This experimental research used completely randomized design consisted of two factors. Those were salinity (0‰, 15‰, dan 30‰) and different concentrations of tofu wastewater (8%, 10%, and 12%). Bacterial cell growth was observed by the spectrophotometric method and total plate count (TPC) method. The bacterial cell growth was observed at 0, 24, 48, 72 and 96 hours-incubation. The results indicated that the best medium for the growth B. toyonensis was in tofu wastewater concentration of 12% at salinity of 15‰. The optimum growth occurred at 48 hours-incubation.
DRY SYSTEM LIVE FISH TRANSPORT SIMULATION TEST IN BEONG FISH (Hemibagrus nemurus) USING PLANTAIN STEM LIVER EXTRACT (Musa paradisiaca) WITH THE DIFFERENT DOSE
Authors: Wulandari Vidya Setianti , Jailani Abdul Qadir , Sari Annisa Novita
Published: September 2022

Asian Redtail Catfish (Hemibagrus nemurus) is one of the freshwater fish commodities that lives on several rivers in Indonesia. Unavailability of Asian Redtail Catfish throughout Indonesia causing the provider area to become a target market for distributing Asian Redtail Catfish. This study aims to find out the effect of administering the optimal anesthetic dose of banana stem liver extract for anesthesia and the survival rate of Asian Redtail Catfish in dry system transportation testing. The research method used is the complete random design method (RAL) 3 treatments and 3 repetitions, where P1 (dose 1%), P2 (dose 2%), and P3 (dose 3%). The results showed that a dose of 1% banana stem liver extract gave the best results in the dry system transportation test process with a duration of 76 minutes 35 seconds, a conscious recovery duration of 7 minutes 1 second, and a survival rate. Survival rate Asian Redtail Catfish amounted to 94.43% of the total sample. This proves that the anesthesia of banana stem liver extract affects the survival rate of Asian Redtail Catfish with an optimum dose of 1% and further research is needed on dosing and the correlation between samples and variables
STAKEHOLDER AND INSTITUTIONAL ANALYSIS IN THE MANAGEMENT OF LUBUK LARANGAN TEPIAN LAMO DUSUN RANTAU PANDAN BUNGO REGENCY JAMBI PROVINCE
Authors: Hertati Rini
Published: September 2022

Lubuk larangan Tepian Lamo is located in Rantau Pandan Hamlet, Bungo Regency, Jambi Province. Formed in 2015 the formation was carried out in deliberation by the community, traditional leaders and the Livestock and Fishery Service of Bungo Regency, the management of Lubuk larangan was carried out based on the customary law of the local Hamlet. Monitoring of community participation is still relatively low, namely for thoughts 18.6%, property 15.5%, expertise 13.5% and personnel 20.3%. The high energy score is evidenced by the high participation of the community in carrying out mutual cooperation for opening, closing and mutual cooperation for repairing facilities and infrastructure in the Lubuk larangan area
MANGROVE ECOTOURISM DEVELOPMENT STRATEGY IN KAYU ARA PERMAI VILLAGE, SUNGAI APIT DISTRICT, SIAK REGENCY
Authors: Sutopo Ari Zangga , Kusai Kusai , Warningsih Trisla
Published: September 2022

This study aims to determine the appropriate strategy in the development of mangrove ecotourism in Kayu Ara Permai Village, Sungai Apit District, Siak Regency. The method used in this research is using purposive sampling technique where the selection is done intentionally based on the criteria that have been determined and determined based on the research objectives. The criteria and respondents who were appointed or selected in this study were the management of the Kayu Ara Permai Village tourist area, Mangrove Ecotourism Tourists in Kayu Ara Permai Village and the Siak Regency Tourism Office. This shows that the appropriate strategy for the development of mangrove ecotourism in Kayu Ara Permai Village, Sungai Apit District, Siak Regency, is the need for publication on social media, sustainable planting of abrasion-resistant mangroves and good cooperation between mangrove ecotourism managers and the community
ANALYSIS OF PRODUCTION AND INCOME OF CATFISH SALI BUSINESS IN KOTO MASJID VILLAGE, KAMPAR REGENCY RIAU PROVINCE
Authors: Hendrik Hendrik
Published: September 2022

Catfish is one of the freshwater fish commodities that has fast growth and has high economic value. This fish is consumed in both fresh and processed form, where one of the processed fish that is in high demand is catfish sali. This research was conducted in Koto Masjid Village in December 2021. The purpose of the study was to determine the production, income and profits of the catfish sale business. The method used in this study is a survey method, data analysis is carried out by analyzing income and profits. Respondents in the study were catfish sali entrepreneurs, catfish cultivators, traders and community members who helped the broiler business. The results showed that the production of catfish sali has increased every year where in 2020 it increased by 3.64% compared to the previous year and in 2021 it increased by 32.4%. This situation causes the income and profits received by the catfish sali entrepreneurs to continue to increase along with the increase in the amount of production. The increase in profits was due to the increasing number of production while production costs did not increase.
STUDY ON POTENTIAL FEASIBILITY OF AQUACULTURE LAND USING GEOGRAPHIC INFORMATION SYSTEM (GIS) IN NORTH SEMARANG SEA
Authors: Adamimawar Ceteria Nuchter Ikbar , Jailani Abdul Qadir , Aji Muhammad Tri
Published: September 2022

Marine culture in the North Semarang area is still not optimally utilized by the surrounding community. The selection of the location of aquaculture activities is needed to determine the feasibility of suitable land for aquaculture in the sea. However, due to the large number of fishing activities, ports, and dense settlements have an impact on water quality which affects marine aquaculture activities. The purpose of this study was to determine the condition of the waters, determine the level of land suitability using GIS, and the area of ​​land that can be used as a location for marine culture in the waters of  North Semarang. The method used is by scoring and GIS. Parameters observed included protection, brightness, temperature, depth, current velocity, substrate, wave height, salinity, DO, BOD, COD, and pH. Furthermore, a scoring calculation is carried out to determine the suitability value which is then processed using GIS to produce a suitability map. The results showed that North Semarang waters were classified as S2 class (quite suitable) for marine aquaculture activities and with an area of ​​250,000 ha
IDENTIFICATION OF COASTAL BIOTA MANGROVE EDUCATION CENTER (MEC) USING LINE TRANSECT METHOD CASE STUDY IN PANGKALAN JAMBI VILLAGE, BUKIT BATU DISTRICT, BENGKALIS REGENCY
Authors: Tane Bintang Rapshodio , Mulyadi Aras , Haryanto David M
Published: September 2022

The Mangrove Education Center is located in Pangkalan Jambi Village, Bukit Batu Sei District. Pakning Bengkalis Regency which has the potential to be developed into a mangrove ecotourism area, because almost along the coast is overgrown with mangrove ecosystems and has abundant biota. This study aims to identify the potential of biota using the transect method as a mangrove ecotourism area. Data collection was carried out from January to February 2022 in Pangkalan Jambi. The research method used is purposive sampling. The research area was taken as many as 3 stations. Data analysis is based on the number of biota found in each station. Parameter data for mangrove tourism suitability consists of biota objects. The results of the measurement of the suitability of mangrove tourism parameters are the number of biota at station I with 35, station II at 30 and station III at 38. Found 4 species of biota with others such as: fish, shrimp, crabs, mollusks, reptiles, birds, and other biota. The results of this study indicate that this mangrove forest spans an area of ​​3 hectares along the coastline of Pangkalan Jambi Village. the most influential for the sustainability of the mangrove ecosystem.
Prevalence Analysis of WSSV (White Spot Syndrome Virus) in Vaname Shrimp (Litopenaeus vannamei) in Bengkalis District
Authors: Akbar Sidiq Malik , Effendi Irwan , Feliatra Feliatra , Muhson Nanang
Published: September 2022

Vannamei shrimp (Litopenaeus vannamei) is one type of shrimp that is widely cultivated in Indonesia. Vannamei shrimp dominates aquaculture in Indonesia which was previously dominated by tiger shrimp (Penaeus monodon). WSSV, a double-stranded circular DNA virus, has become one of the most widespread and fatal diseases in shrimp populations. Therefore, it is necessary to conduct research to detect the WSSV virus that attacks white vaname shrimp and determine the prevalence rate of the WSSV virus that attacks white vaname shrimp in Bengkalis Regency. This study was conducted from February to June 2022. The purpose of this study was to analyze the prevalence rate of the WSSV virus that attacks white shrimp in the Bengkalis Regency. The research method used in this study is a survey method. The results of the morphological examination did not show any clinical symptoms in vaname shrimp. Tests using PCR with specific primers measuring 941 bp showed DNA bands of vaname shrimp samples from 3 locations, namely Bengkalis district, Bukit Batu district, and Rupat district. So the prevalence of the research results obtained is 0%
Content of Nitrate, Phosphate, and Chlorophyll-a in Terkul Water, Rupat Strait, Riau
Authors: Ningrum Indah Puspita , Nedi Syahril , Mulyadi Aras
Published: September 2022

The waters of Terkul are related to the strait of Rupat. Around the Terkul area, there is an oil and gas industry with transportation, storage, processing, and distribution of oil supplies to various regions in Sumatra through ship transportation. This activity causes the waters of the Rupat Strait to be prone to oil pollution. Oil pollution can reduce the quality of the waters and cause nutrient content in the waters to decrease. Nutrients greatly affect the concentration of chlorophyll-a in the waters. Chlorophyll-a is a pigment capable of photosynthesis and is present throughout phytoplankton organisms. The purpose of this study was to analyze the association of nitrate concentration and phosphate concentration to chlorophyll-a. the study was conducted in April 2021. Waters sample was collected from the waters of Terkul and sample analysis was conducted in the Marine Chemistry Laboratory. The results of the study show that the association between chlorophyll-a and phosphate corresponds to the regression result of obtaining a value (r) of 0.67. Linearly shows a strong relationship
Technical and Financial Study of Capture Business Mantis Shrimp (Harpiosquilla raphidea) Using Base Nets Driven in Kepenghuluan Sinaboi Sinaboi District Rokan Hilir Regency Riau Province
Authors: Syahrul Syahrul , Zain Jonny , Bustari Bustari
Published: September 2022

This research was conducted in September 2019 in Sinoboi Waters, Rokan Hilir Regency, Riau Province. This study aims to analyze the technical and financial aspects of catching mantis shrimp (Harpiosquilla raphidea) in drift bottom fishing gear. The method used is survey method and case study. The fishing fleet used is 1 ship with a weight of 3 GT, which has a 27 HP propulsion engine. The results of the technical analysis, the main catch of the bottom drift net fishing gear is mantis shrimp using bait and obtained an upper hanging ratio of 0.55; hanging ratio down by 0.45 and shortening by 55%. The results of the calculation of business feasibility analysis show the total investment value of the fishing business is Rp.46,622,000 with a BCR value of 1.2, an FRR value of 39.53%, and a PPC value of 2.5 which means the time required by fishermen to The payback period is 2 years 5 months. Therefore, it can be concluded that the fishing effort is feasible to run and develop
An Assessment of Operation and Maintenance of Trail Bridges for Sustainable Mobility in Nepal
Authors: Budha Prem Bahadur , Joshi Buddhi Raj
Published: September 2022

Trial bridges have a significant impact on mobility and socioeconomic status in rural regions of Nepal. The construction of the trail bridges is the important transportation mobility of Nepal to enhance rural mobility. It is essential to establish an effective operation and maintenance (O&M) plan for the long-term sustainability of the trail bridges. Proper O&M mechanism has a significant impact on safe, secure, durable, and sustainable service in the community. In our context, it is very challenging due to a lack of proper technology, a proper management system, and a scarcity of resources. The study was focused on evaluating the implementation status of operation and maintenance of trail bridges in Mugum Karmarong Rural Municipality of Mugu district of Nepal. Quantitative and qualitative data have been collected to evaluate the operation and maintenance status of twenty bridges. The related officials, businessmen, teachers, students, local community members, user group members, health workers, and other stakeholders of Trail Bridge were considered for the survey. The design guidelines, published literature, and other related guidelines of the Government of Nepal (GoN) were analyzed for the research. The convenient survey was conducted from sampled respondents along with three focus group discussions in three trail bridge projects. Further, key informants were interviewed comprising different stakeholders involved in the project planning and implementation process from central to the local level. The quantitative and quantitative data has been adopted and analyzed using a simple statistical method has performed for quantitative data analysis, and the content analysis method is used to interpret qualitative findings. The study concluded that the overall implementation status of O&M of trail bridges in Mugum Karmarong Municipality is disappointing and needs immediate operation and maintenance. The study indicates that proper O&M of trail bridges have a significant reduction in time to reach the school and health service is directly related to increased enrollment in schools and increased health facilities in communities, respectively. The income status and livelihood of people in communities have improved due to an increase in mobility and market accessibility from the operation of trail bridges . The output of this study will be the milestone for the proper operation, and management system development for sustainable, reliable, and cost-effective infrastructure development in the country.
Internal jugular vein distensibility: Rapid and reliable bedside assessment tool to predict fluid responsiveness in mechanically ventilated septic patients
Authors: Shrestha Shubha K. , Shrestha Gentle S. , Paneru Hem R. , Shrestha Pramesh S. , Pradhan Bishwas , Acharya Subhash P.
Published: September 2022

Background and Aims: This study aims to evaluate whether respiratory changes in internal jugular vein (IJV) diameter predicts fluid responsiveness in mechanically ventilated patients with sepsis.
Methods: In this prospective observational analytic study, mechanically ventilated patients in septic shock received 7ml/kg of Normal Saline (NS) over 15 minutes. Patients were then categorized into two groups retrospectively; fluid responders (R), if there was an increment in Cardiac Index (CI) by more than or equal to 15% following fluid administration, and non-responders (NR) if the increase in CI was less than 15%. The primary outcome was respiratory changes in IJV diameter before and after fluid administration. Ultrasonographic assessment of IJV distensibility was carried out in all mechanically ventilated septic patients before and after fluid administration.
Results: In our study, 74 mechanically ventilated septic patients were enrolled. Among them, 29 (39.2%) patients were fluid responders whereas 45 (60.8%) patients were non-responders. Responders demonstrated higher IJV distensibility before volume expansion than non-responders (33.33% vs 16.9%; P <0.001). Significant reduction in this difference was observed following volume challenge in responders (33.33% to 20.18%). An IJV distensibility of >28.2% before fluid administration predicted the change in CI ≥15% with 90% sensitivity and 100% specificity with area under curve of 0.985 (CI 0.963 to 1.006).
Conclusion: Ultrasound evaluation of respiratory changes in IJV distensibility effectively predicts fluid responsiveness in mechanically ventilated septic patients.
Case Report: Splenic Mucormycosis; A Post-Covid Sequelae
Authors: Guragain Ankita , Shrestha Sanjeet Krishna , Ghimire Subodh , Dhakal Sunil Kumar Sharma
Published: September 2022

Introduction: Mucormycosis is an invasive disease associated with high mortality ranging from 25-62%. There is an increase in the incidence of mucormycosis in post COVID-19 infection patients.
Case presentation: A 55 year old male presented to the emergency department with complain of pain abdomen and with a past medical history of renal transplantation and recent COVID-19 infection. On CT abdomen evaluation he was found to have hypodense spleen suggestive of splenic abscess. Investigations and Treatment: Splenectomy was done, which on microbiological examination revealed mucormycosis. The patient was treated with amphotericin B for 3 weeks followed by posaconazole for another 2 weeks.
Discussion: Mucormycosis, although a rare infection, has been classically linked to organ  transplantation which can also be considered as a possible reason for immunosuppression in this case. Transplant physicians must be aware that patients with COVID-19 are at risk of developing unusual opportunistic infections.
MUHASEBE EĞİTİMİNDE ETİK İKİLEM VE ETİK KARAR ALMA KONULARININ DEĞERLENDİRİLMESİNE YÖNELİK ÜNİVERSİTE ÖĞRENCİLERİ ÜZERİNE BİR ARAŞTIRMA
Authors: YILMAZ Erdal , ASLAN Tunay , KIZIL Cevdet
Published: September 2022

Bu çalışmada, geleceğin muhasebe meslek mensubu adaylarının etik ikilem ile etik karar alma hususlarında farkındalık seviyelerini belirlemek amaçlanmıştır. İstanbul Medeniyet Üniversitesi ve Siirt Üniversitesi ilgili bölümlerinde eğitim gören öğrencilere 2019 yılında 650 anket dağıtılmış ve yüz yüze gerçekleştirilen anket çalışması neticesinde 356 öğrenciden geri dönüş sağlanmıştır. Araştırma sonucunda öğrenciler, etik ikilem durumunda etiğe uygun davranışı tercih edeceklerini, fakültelerde mesleki etiğin ayrı bir ders olarak okutulması gerektiğini ifade etmişlerdir. Ayrıca kadın öğrencilerin etik konusunda daha duyarlı olduğu, düz lise öğrencilerinin meslek lisesi öğrencilerine ve maliye bölümü öğrencilerinin işletme bölümü öğrencilerine göre etik karar almaya yönelik yargılarda daha duyarlı oldukları sonucuna ulaşılmıştır.
Topical and Capsular RM Diabetes Wound Cure for Treatment of Diabetic Foot Ulcer
Authors: Eleje George Uchenna , Eleje George Uchenna , Malachy Ezeude Chidiebele , Ogonna Oguejiofor Celestine , Blanche Oguejiofor Charlotte , Dennis Ake Iffiyeosuo , Maxwell Uche Patrick , Clara Ajuba Ifeoma , Uchenna Ufoaroh Chinyelu , Agatha Emeka Ekene , Anthony Onwuegbuna Arinze , God’swill Chigbo Chisom , Chidi Irikannu Kindness , Uchenna Nwankwo Ekeuda
Published: September 2022

Background: Despite the prevalence and quality of life impact of diabetic foot ulcer (DFU), novel topical and oral therapy standard-of-care remain an important research priority. To date, the lack of available data has made it difficult to assess the efficacy of topical and capsular RM diabetes wound cure for DFUs.
Case Presentation: We report the case of a 59-year-old Nigerian woman P2+0 with 2 living children, a known diabetes mellitus patient since 2006 and has been compliant with her antidiabetic medications, who presented with complaint of right foot ulcer. We also report the case of a 69-year-old Nigerian man that presented with DFU. The latter is a known diabetic and hypertensive diagnosed 15 years prior to presentation. For the first case, both topical and capsular RM wound cure were applied twice daily over an area of the ulcer for 8 weeks. For the second case, only RM diabetes wound cure capsule applied twice daily was received for 8 weeks. Efficacy was analysed by lesion measurements and photographs to determine overall response rate (ORR), and complete response (CR). All doses were well tolerated, and potentially efficacious. At 8 weeks across all dose levels, subjects achieved 100.0% ORR and 50.0% CR.
Conclusion: Application of topical and ingestion of the oral capsule of RM diabetes wound cure appear safe and well tolerated with some reduction in lesion pain. Some greater levels of lesion stabilization was observed in the subjects, and this demonstrated great clinical benefit in foot ulcers. A randomized, placebo-controlled trial to confirm these findings is recommended.
The longitudinal volumetric response of vestibular schwannomas after Gamma Knife radiosurgery
Authors: Albano Luigi , Deng Hansen , Wei Zhishuo , Vodovotz Lena , Niranjan Ajay , Lunsford L. Dade
Published: September 2022

OBJECTIVE

Gamma Knife radiosurgery (GKRS) is an effective treatment for vestibular schwannomas (VSs) and has been used in > 100,000 cases worldwide. In the present study the authors sought to define the serial volumetric tumor response of Koos grade I–IV VS after radiosurgery.

METHODS

A total of 201 consecutive VS patients underwent GKRS at a single institution between 2015 and 2019. All patients had a minimum follow-up of 18 months and at least 2 interval postprocedure MRI scans. The contrast-enhanced tumor volumes were contoured manually and compared between pre- and post-GKRS imaging. The percentages of tumor volume change at 18 months (short-term follow-up) and up to 5 years after GKRS (long-term follow-up) were compared with the baseline tumor volume. An increase of 20% was considered a significant increase of tumor volume. Trends of tumor volume over time were assessed with linear models using time as a continuous variable. A test for linear trend was evaluated according to the initial Koos tumor classification.

RESULTS

Koos grade II VS was the most frequently occurring tumor (n = 74, 36.8%), followed by grade III (n = 57, 28.4%), grade I (n = 41, 20.4%), and grade IV (n = 29, 14.4%). The mean tumor volume at the time of GKRS was 2.12 ± 2.82 cm3 (range 0.12–18.77 cm3) and the median margin dose was 12 Gy. Short-term follow-up revealed that tumor volumes transiently increased in 34.2% and 28.4% of patients at 6 and 18 months, respectively, regardless of Koos grade. Linear regression analysis of Koos grade II, III, and IV tumors showed a significant longitudinal volume decrease on long-term follow-up. At last follow-up (median 30 months, range 18–54 months), 19 patients (9.4%) showed a persistent increase of tumor volume. Five patients received additional management after GKRS.

CONCLUSIONS

Although selected VS patients demonstrate an early and measurable transient volumetric increase after GKRS, > 90% have stable or reduced tumor volumes over an observed period of up to 5 years. Volumetric regression is most pronounced in Koos grade II, III, and IV tumors and may not be fully detectable until 3 years after GKRS.
Experiences od open and closed list local taxes in Hungary with special regard to the effects of the COVID19 pandemic
Authors: Bordás Péter
Published: September 2022

Local taxes account for a significant share of the revenue of Hungarian local governments. In the system developed after the transition to democracy in 1990, local governments were granted the right to set a tax on a closed list, which was supplemented in 2015 by a right to set a tax on an open list. In the case of traditional local taxes, the tax capacity of local government differs greatly, that generates a significant issue in the self-government system. In addition, we can see differences within local taxes, as the role of the business tax is much stronger than other taxes. Dealing with the different resource-generating capabilities that are essential to provide public tasks of the same quality is a systemic regulatory problem. With the introduction of the settlement tax in 2015, Hungarian self-government expected to be able to increase their own revenues and thus their financial independence. But it soon became apparent that in practice there were several regulatory obstacles to achieving this, so the hopes diminished. By now, it has also become clear that the settlement tax did not introduce a significant change in this area, even more, it has damaged the previous revenue structure. The measures adopted during the pandemic in the past year and a half required new regulatory solutions, that also affected the system of local taxes.
Role of Energy Taxation in Terms of Achieving Climate Neutrality
Authors: Lovas Dóra
Published: September 2022

The energy tax is a type of environmental tax. In addition to its ability to generate revenue for the central budget, it is important that it can have a major impact on the achievement of the European Union’s significant but not legally binding objectives in the field of energy policy and climate change. The role of the energy tax is gradually increasing, partly due to the growing importance of environmental considerations in certain policies, on the other hand, the EU attaches great importance to the harmonization of these tax rules, as almost 75% of environmental taxes in integration come from the energy sector, so the role of energy taxes in environmental taxation and policy is also important. The EU wants to reduce its greenhouse gas emissions by 55% by 2030 and achieve full climate neutrality by 2050, as set out in the Green Agreement Communication. Aiming to achieve these goals, the European Commission has adopted the so called ‘Fit for 55’ package of proposals on climate protection, which, in addition to several measures, states the need of the amendment of the Energy Tax Directive (hereinafter: Energy Tax Directive, the Directive). The reason for this is that, in its current form, it is not in line with climate protection goals, as it does not encourage the reduction of greenhouse gas emissions and energy efficiency.
Gloss to the Judgment of the Appellate Court in Warsaw of 28 May 2013 (VI Aca 785/13)
Authors: Witczak Hanna
Published: September 2022

In the glossed judgement, the Appellate Court examined the possibility of declaring the respondent unworthy of succession should he have committed the offence of avoidance of the duty of maintenance of the testator (Article 209 PC) or the offence of abandonment of the testator (Article 210 PC). The court’s considerations were purely hypothetical, as in the course of the proceedings, it was not proven whether the heir had actually committed these offences. The court allowed the recognition of the heir as unworthy if he had committed the offence of persistent avoidance of the duty of maintenance, but only if it could be proven. The court’s position raises certain doubts. Any conduct that violates familial nexus, in particular, should be verified for the existence of grounds for exclusion from succession, since this bond, in the legal sense, has its source in the relationship of marriage, consanguinity, and affinity, and these determine the legal title to inheritance. In particular, it is not understandable why persistent failure to fulfil family obligations, even if it is not an offence that a civil tribunal could additionally qualify as serious, does not actually produce legal consequences for the parent if the other party to the family relationship is a minor. It seems that wherever we are confronted with malicious and intentional failure to perform family duties, it should be assumed, provided that the statutory criteria of this specific type of offence are met, that in abstracto a serious offence has taken place.
Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future?
Authors: Hrubá Smržová Petra
Published: September 2022

The real estate acquisition tax as a property transfer tax was part of the system of taxation of the Czech Republic until 25 September 2020.1 It was a traditional historical tax forming a complementary element of the system of taxation. Since 1993, it was part of the system of taxation as a real estate transfer tax. As of 1 January 2014, due to the recodification of private law, extensive tax reform came into effect, the scope of which was unprecedented since the 1990s. As a result, a new tax was introduced by the Statutory Measure of the Senate No. 340/2013 Coll., namely the real estate acquisition tax, which replaced the former real estate transfer tax. The new tax regulation preserved the taxation of real estate transfers upon payment in the form of the acquisition of immovable property, reflecting the changes brought about by the recodification of private law and by the new Business Corporations Act. It redefined the taxpayer entity, reduced the administrative complexity of tax administration, including cases of mandatory submission of expert reports for the purpose of determining the tax base, and updated the cases of exemption from the real estate acquisition tax.
Regional investment aid in Poland and Czechia
Authors: Wróblewska Dominika
Published: September 2022

The European Commission aims to ensure the transparency of aid granted by individual member states, and the simplest and most transparent instrument of support, next to grants, are tax relief. In both Czechia and Poland, investment incentives for new investments include regional aid in the form of tax relief in income tax – this includes income tax exemptions in Poland, and income tax relief in Czechia, as well as property tax exemptions in both countries. The purpose of this article is to compare the scope and conditions for receiving regional investment aid by entrepreneurs in these countries.
Tax Incentives for Food Donations – a General Overview
Authors: Kowalewska Ewa , Burzec Marcin
Published: September 2022

The study analyses tax law regulations in force in Poland and in selected European Union countries which may influence attitudes of entrepreneurs (taxpayers) in taking actions aimed at preventing food waste. This analysis demonstrates that all countries investigated in this study have made attempts to develop and implement various measures to combat the problem of food waste. At the same time, it is worth noting that properly constructed tax preferences are an important factor in preventing food waste, which is part of the sustainable development strategy implemented by European Union countries. In this respect, actions must be long-term and they should be based on various legal measures. Further changes in this area will be determined by some key factors. These include the need to use tax law regulations or to determine economic and social trends. Directions of activities of the state, local government and non-governmental organizations for counteracting food waste will also set course for these changes. Achieving sustainable development also at the stage of using food already produced should be based on optimization of all related processes, and thus also financial (mainly tax) processes. Therefore, attention should be paid in particular to the tax legislation in force in Poland and in selected European Union countries, i.e. the Act on tax on goods and services and the Act on corporate income tax.