bluuebunny/crossref_metadata_2025 huggingface dataset:
Grupos Econômicos e o Problema do Fundamento Legal da Responsabilidade Tributária
Authors: Bergmann Thomas Ribeiro
Published: September 2020

O presente trabalho examina os grupos econômicos e sua responsabilidade tributária. Para tanto, pressupõe-se o tratamento dado ao fenômeno dos grupos pela legislação societária, bem como as normas da legislação tributária, que respeitam a personalidade jurídica como unidade básica para fins de tributação. Após, analisa-se com base em premissas postas pelo Supremo Tribunal Federal no julgamento do RE n. 562.276/PR a questão do fundamento legal, das possibilidades e limites para a responsabilização tributária dos grupos econômicos.
Consequencialismo e Argumento de Risco Fiscal na Modulação de Efeitos em Matéria Tributária
Authors: De Andrade José Maria Arruda
Published: September 2020

O presente texto trata do uso de argumentos consequencialistas de natureza fiscal (risco fiscal) para evitar a aplicação de um entendimento já firmado por um tribunal na respectiva demanda tributária de repercussão geral de forma a se obter a modulação de seus efeitos e evitar impacto nas contas públicas. Serão abordados o uso de argumentos fiscais, o atendimento dos dispositivos legais atinentes à modulação e se a responsabilidade pela derrota fiscal pode ser direcionada ao Poder Judiciário sem um juízo crítico acerca da falta de gestão estratégica do risco fiscal previsto no Anexo V da Lei de Diretrizes Orçamentárias.
Princípio de Proibição ao Abuso
Authors: Pereira Luís Eduardo Marola de Queiroz , Przepiorka Michell , Messetti Pedro Leonardo Stein
Published: September 2020

O combate ao abuso é uma prática difundida por todo o mundo. Seu reconhecimento como princípio geral antiabuso pode acarretar consequências no ordenamento jurídico brasileiro, principalmente em suas relações internacionais. Busca-se então justificar o reconhecimento do combate ao abuso como um princípio geral de direito e apresentar o estado da arte do combate ao abuso no Brasil para então verificar se o Brasil deve adotar uma GAAR e como esta deveria ser delimitada.
Conceito de Investimento para Fins do Art. 443 do RIR
Authors: Meyerhof Salama Bruno
Published: September 2020

Para fins do art. 443 do RIR, investimento é um conceito amplo e ligado à geração de renda futura, que não se limita à aquisição de ativo imobilizado, e que não requer vinculação específica na legislação estadual ou distrital instituidora do benefício.
Correta Aplicação do Voto de Qualidade no Âmbito do Conselho Administrativo de Recursos Fiscais (CARF) sob a Ótica do Art. 112 do CTN
Authors: Domingues Douglas Stelet Ayres
Published: September 2020

O Conselho Administrativo de Recursos fiscais possui, se contabilizado o tempo de seus antecessores, 91 anos de história, sendo dono da última palavra no âmbito do processo administrativo fiscal federal. Infelizmente, recentemente, com os escândalos de corrupção que vieram à tona com a deflagração da Operação Zelotes, foi escrita uma triste página na história deste conselho, colocando em dúvida a credibilidade dos julgamentos e dos próprios Conselheiros. Com isso, questões procedimentais que anteriormente não eram discutidas, a exemplo do voto de qualidade, passaram a figurar nas discussões acadêmicas, judiciais e políticas. Neste artigo pretende-se demonstrar a evolução dos acontecimentos até o questionamento da sistemática de aplicação do voto de qualidade pelos Contribuintes, apontar e questionar os aspectos legais e sua topografia no ordenamento jurídico brasileiro fazendo um paralelo com o art. 112 do Código Tributário Nacional, indicando os erros e acertos dos precedentes existentes sobre a matéria.
Execuções Fiscais no Brasil
Authors: Barreto Aline Fleury
Published: September 2020

As execuções fiscais são ano a ano identificadas como o principal desafio do Poder Judiciário brasileiro. Elas custam caro, demandam constância de recursos humanos, tempo da Administração e atividades majoritariamente centralizadas na cultura do litígio. A disputa judicial, contudo, não é a única forma de arrecadação viável, e, provavelmente, a menos recomendável para a saúde financeira dos contribuintes, que se sujeitam a duplo papel: custear os atores do trâmite executivo fiscal e responder pela execução na figura de executado. Este estudo visa cruzar os dados disponibilizados por Instituições sérias, tais como o CNJ e o IPEA, para estimar o custo social das execuções fiscais sob a perspectiva do contribuinte e não do Poder Judiciário.
Teste de Recuperabilidade (Impairment) e suas Implicações Fiscais
Authors: Coviello Paulo Coviello
Published: September 2020

O presente artigo tem como escopo o estudo da figura do teste de recuperabilidade (impairment), bem como seus efeitos na seara tributária, inclusive eventuais situações controvertidas. O objetivo deste trabalho é verificar se todas as eventuais implicações fiscais decorrentes do instituto do impairment estão devidamente regulamentadas.Nesse cenário, a partir do presente estudo foram identificadas duas situações que podem gerar controvérsias, quais sejam: (i) o valor do goodwill a ser amortizado em caso de incorporação, fusão ou cisão; e (ii) a apropriação dos créditos da contribuição ao PIS e da COFINS sobre bens do ativo imobilizado, em caso de redução do valor do bem por impairment, sendo que a primeira foi expressamente regulamentada pela legislação e a segunda não, havendo inclusive posicionamento do Fisco a respeito, o qual também será objeto de análise.
Interpretação Jurídica da Lei Tributária e a Análise Econômica do Direito (“Law and Economics”)
Authors: Serrano Rafael Eduardo
Published: September 2020

Este trabalho apresenta considerações acerca do arcabouço doutrinário relativo à análise econômica do direito e sua crescente influência na interpretação jurídica das normas por parte dos tribunais brasileiros, com ênfase nas discussões envolvendo o direito tributário.
Decifra-me ou te devoro
Authors: Venturini de Souza Túlio
Published: September 2020

O presente estudo tem como objetivo contribuir para a análise de teorias da interpretação, mormente aplicadas ao direito tributário. O escopo basilar do artigo é o de demonstrar – a partir do detalhamento das correntes interpretativas – como uma interpretação de cunho cético pode ruir a rígida divisão de competências constitucionais tributárias.
Considerações sobre o Aspecto Espacial do ISS e Análise de Constitucionalidade da Lei Complementar n. 157/2016
Authors: Tavares Eduardo Sobral
Published: September 2020

O presente artigo tem o objetivo de tecer considerações acerca do aspecto espacial do ISS diante da entrada em vigor da LC n. 157/2016, que alterou o local de recolhimento do imposto para diversos serviços da Lista Anexa à LC n. 116/2003. Nesse sentido, entendeu-se pela constitucionalidade da opção feita pelo Congresso Nacional, que passou a privilegiar o “critério de destino” em relação aos serviços previstos nos subitens 4.22, 4.23, 5.09, 10.04, 15.01 e 15.09, atribuindo ao Município do domicílio do tomador do serviço a competência para tributar. Para tanto, foram enfrentados os argumentos apresentados na ADI n. 5.835/DF no que tange à estrutura normativa constitucional do ISS e o princípio da territorialidade, o impacto das modificações na guerra fiscal entre os Municípios e, também, as relações existentes entre princípio da tipicidade e incerteza da linguagem. Assim, restou esclarecido que a Constituição tem a função primordial de fixar a materialidade do imposto, sendo o aspecto espacial do ISS questão delegada ao legislador infraconstitucional. Igualmente, concluiu-se que a utilização de conceitos indeterminados não é incompatível com o princípio da tipicidade, de modo de que eventual imprecisão do texto da LC n. 157/2016 não está no campo da inconstitucionalidade, mas da conformação de sentidos possíveis à linguagem.
Definição do Município Competente para cobrar o ISSQN sobre os Serviços de Elaboração de Projetos
Authors: Lummertz Henry Gonçalves
Published: September 2020

Esse artigo busca identificar qual o Município competente para cobrar o ISSQN incidente sobre os serviços de elaboração de projetos na vigência da Lei Complementar n. 116/2003, com devida atenção para a aplicabilidade da decisão tomada pelo Superior Tribunal de Justiça no julgamento do Recurso Especial n. 1.117.121/SP.
Descabimento da Imunidade Tributária Recíproca em Face da Correios Celular sob o Prisma do Princípio da Livre Concorrência
Authors: Ferraz André Santos
Published: September 2020

Distrito Federal e aos municípios instituir impostos sobre patrimônio, renda ou serviços, uns dos outros (art. 150, VI, “a”, da CF/1988). Contudo, seu escopo é limitado pelo § 3º do art. 150, da CF/1988. A exceção prevista neste dispostivo ensejou o surgimento de uma concepção teórica que defende o descabimento da imunidade tributária recíproca em face de empresas públicas que exploram atividades econômicas em que haja atuação direta de agentes privados, tendo em vista que tal benefício tributário desequilibraria a concorrência em favor do ente estatal, contrariando diretamente ao princípio da livre concorrência. Assim, tendo em vista que os negócios da Correios Celular extrapolam as atividades relacionadas ao serviço postal, é perfeitamente cabível afirmar que a EBCT, ao ofertar os serviços da Correios Celular, desempenha atividade eminentemente econômica e, portanto, não deve fazer jus aos benefícios relativos à imunidade tributária recíproca.
Natureza Jurídica e Inconstitucionalidade da Instituição das Cobranças Estabelecidas no Art. 57 da Lei n. 9.615/1998 (“Lei Pelé”)
Authors: Cassiano Andrei
Published: September 2020

O presente estudo tem como objetivo analisar a natureza jurídica das cobranças estabelecidas no art. 57 da Lei n. 9.615/1998 (“Lei Pelé”), de modo a superar o entendimento jurisprudencial dominante que as classifica como contribuições de intervenção no domínio econômico. Demonstra-se, através da análise do destino de sua arrecadação, que essas cobranças se classificam como contribuições para seguridade social residuais, que foram inconstitucionalmente instituídas, pois não atendidos os requisitos estabelecidos no art. 195, § 4º, da Constituição Federal, especificamente, a necessidade de previsão em lei complementar e de serem não cumulativas. A fim de comprovar a conclusão, primeiramente define-se que tais cobranças são tributos (art. 3º do CTN). Após, analisa-se de que espécie tributária está-se tratando, classificando-as pelo destino de sua arrecadação como contribuições para a seguridade social residuais. Ao final, demonstra-se o equívoco da jurisprudência em considerar tais contribuições como contribuições de intervenção no domínio econômico.
Normas Antielisivas e Segurança Jurídica
Authors: Daniel Neto Carlos Augusto , De Laurentiis Thais
Published: September 2020

O presente trabalho irá analisar a relação entre a utilização de regras específicas e gerais antielisivas e a segurança jurídica do contribuinte, tendo como pano de fundo o exame de decisões proferidas no âmbito do CARF acerca da cobrança do PIS/COFINS monofásico e do IPI em situações nas quais ocorreu a segregação das atividades empresariais. Com isso pretende-se demonstrar que, no panorama atual, a presença de uma norma específica antielisiva, que deveria ser um instrumento de proteção da segurança jurídica nas ações contra o planejamento tributário, foi subvertida em fonte de incerteza para o contribuinte, em razão da interpretação que o CARF tem lhe dado nesses casos.
genealogía del uso para los estudios de diseño en América Latina
Authors: Breña Sánchez María Angélica Matilde
Published: September 2020

A partir de la revisión historiográfica de los estudios profesionales del Diseño se expone el origen de la concepción de usuario como axioma de sus métodos de producción y de sus discursos imperantes: estrategia, emprendedurismo e innovación. Para el estudio crítico de este marco de pensamiento se consideran los postulados filosóficos de Bolívar Echeverría, particularmente, sus teorías Universalismo concreto y Ethos histórico con el objetivo de comprender la función del valor de uso en la reproducción de las culturas y las cuatro formas como éste se gesta en las sociedades contemporáneas siempre en relación con el valor de cambio. Hacia el cierre del artículo, ambos análisis confluyen en la problematización de la enseñanza y la investigación del diseño en América Latina. En suma, se trata de un experimento especulativo que toma referencias de las ciencias sociales para reflexionar sobre el rol y la responsabilidad de las disciplinas creativas como agentes sociales, mostrando, a la vez, el potencial de las referencias iberoamericanas en el estudio de las problemáticas y de los usuarios de la misma región. La consideración de fuentes ajenas al campo del diseño se realiza con el deseo de resolver los dilemas que su práctica profesional presenta más, este acercamiento se realiza hasta el punto en que resuelve tales incertidumbres sin ahondar a profundidad en los corpus y las discusiones de esos otros campos de conocimiento. Se plantea como experimento por hacer uso de conceptos y constructos intelectuales con una visión transdisciplinar, pero con el reconocimiento de la necesidad de crear formas particulares de investigación propias del mundo del diseño.
EFICINE 189: Explorando las políticas públicas para la producción de cine en México
Authors: Navarro Palazuelos Ginés Alfonso
Published: September 2020

El creciente número de películas que se realizan en México son la prueba de la eficacia que políticas culturales, como EFICINE 189, han demostrado tener, pero la forma en la que se otorgan los estímulos a la producción y distribución de cine es ambigua, ya que los criterios de evaluación son poco claros y, en la mayoría de las ocasiones, subjetivos. Por otro lado, la articulación que estas políticas tiene con la industria y las necesidades reales de la producción, no es regulada de forma clara por el Gobierno, esto propicia corrupción por parte de los beneficiario de las políticas e incluso se puede llegar la censura de las producciones fílmicas por parte de quienes otorgan los recursos para financiarlas.
FTIR INVESTIGATION OF PIGMENTS AND BINDER OF PAINTED WALLS IN HERITAGE MONUMENTS
Authors: KAHROVIC EMIRA , JAKOVLJEVIC VANJA , ZAHIROVIC ADNAN
Published: September 2020

Studies of materials used for works of art and cultural monuments throughout the history contribute to the comprehensive understanding of particular cultures, their technological achievements and customs over time. Investigations of the authenticity of objects and the interventions they may have endured over time keep an important role for their successful restoration and preservation. A three-layer sample of the colored wall decoration from Ottoman Ćejvan Ćehaja mosque from Mostar, Bosnia and Herzegovina was investigated by FTIR spectroscopy. The plaster was identified as gypsum-lime binder. Inorganic pigments were found in two layers, reddish-brown mixture of Fe2O3 and MnO2 and green pigment recognized as viridian, Cr2O3 ∙ 2H2O. The upper layer of "golden color" is found to be a physically compact piece of gold foil or leaf whose fixation method meets both the Ottoman and "west" mode of binding. The mode of adhesion by animal glue could be the result of decoration immanent to Islamic culture, but also to reconstruction from the late 19th century during the Austro-Hungarian rule in Bosnia.
ANTIBACTERIAL ACTIVITY OF FRESH ONION AND GARLIC JUICES
Authors: ROTARU LUCIANA TEODORA , NOVAC MARIUS , NICOLAESCU OANA
Published: September 2020

Herbal extracts with antimicrobial potential represent an important research directive, in the current medical world, aiming to isolate active components, to develop new chemotherapeutic agents with applicability in the treatment or use as adjuvant therapy in infectious states. Antimicrobial properties of plants are conferred by their ability to synthesize certain secondary metabolites with relatively complex structures. The last century has been marked by sustained efforts to search for new natural compounds with antibacterial therapeutic properties, due to the gradual reduction in the number of effective allopathic antibiotics and the toxic effects of antibiotic residues. Numerous in vitro studies have shown that plants have antibacterial efficacy, discovering the importance of little-studied natural resources in this regard, as being effective in fighting against bacterial resistance and destroying bacterial agents. In this study, the antibacterial effect of the fresh onion and garlic juice was compared to the antibiotics of choice, using the diffusimetric agar method. Both plant products tested have antibacterial effect, the bacterial species being classified as sensitive to their action. The molecular docking method helps us to see the type of interaction between ligands and targets, allicin having no common binding site with antibiotics of choice.
ANALYSIS OF ELECTRIC FIELD AND POTENTIAL DISTRIBUTION OF EXPERIMENTAL SETUP FOR INITIATING AND GROWING VENTED TYPE WATER TREES USING FINITE ELEMENT METHOD
Authors: KARHAN MUSTAFA , CAKIR MUSA FARUK , UGUR MUKDEN
Published: September 2020

Water treeing phenomenon has an important and effective role in the service life of polymeric insulators used in the transmission and distribution of electricity. Water trees can be described as permanently localized degradations or damages that can occur in the presence of electric field and humidity. XLPE is widely used as a polymeric insulator material in medium and high voltage cable applications. An experimental setup was prepared to initiate and grow water trees artificially in a laboratory environment and the tests were performed in accordance with the actual values. The electrical and dielectric values of the test material were used for a detailed analysis with high accuracy. The magnitude of the electric field, which was defined by varying the distance between the water needles formed in the XLPE material and the aluminium plate electrode, has been analyzed for various conditions. After laboratory experiments, electric field and potential distribution were simulated and analyzed by FEM (Finite Element Method) using FEMM (Finite Element Method Magnetics) software package. Experiments revealed clearly, that even small changes in the shape of water needle can dramatically affect the electric field and hence the lifetime of the insulator. By using FEMM, both of these parameters (electric field and potential distribution) can be calculated rapidly with high accuracy. HVDC power cables play a significant role in electric power transmission, hence by using the previously described experimental setup, electric field and potential distribution were simulated and analyzed under DC voltage.
The human brain arterial circle variants and integrated classification of individual-typological variability
Authors: Nikolenko V. N. , Pavlov A. V. , Timofeev V. E. , Zherebyatyeva S. R. , Timofeeva S. M.
Published: September 2020

Objective. The variability of the design of the arterial circle of the human brain (ACHB) has been studied.Materials and methods. The systematization was carried out and the original classiﬁcation of the variants of ACHB was compiled. The study was performed on 116 brain preparations of adult people (64 men and 52 women). The causes of death of these people were not associated with diseases or trauma of the brain. Dissection of the vessels ACHB and central arteries was carried out after the injection of contrasting arteries mixture (mascara - gelatin).Results. There are two types of ACHB design, including two subtypes (4 in total). First of all, the variants of the individual-typological variability (VITV) of the circle design were combined depending on the presence or absence of the sign of its closure in the types of construction of the ACHB - closed or open. The type of construction is one of the integral and basic principles of classiﬁcation. It serves as a criterion for the morphofunctional consistency of the ACHB. The second level of systematization of the VITV structure of ACHB is associated with the allocation in types of two subtypes in each of them. This is based on the presence or absence of symmetry of the ACHB form. This sublevel is a systemic - all variants of AKBM are caused by the presence or absence, or the degree of development (from hypoplasia to hyperplasia) of the arteries forming it. In accordance with the selected types and subtypes of the ACHB, the identiﬁed VITV circle was classiﬁed.Conclusions. The statistically signiﬁcant prevalence of closed and asymmetric ACHB among both men and women has been established. The proposed integral classiﬁcation is based on the basic morphogeometric characteristics of the ACHB. It takes into account the anatomy of both individual arteries and the circle as a whole, without dividing it into the front and back sections and treating the arterial circle as a single entity.
Analisis Pendapatan Dan Karakteristik Sosial Ekonomi Pada Pengusaha Ternak Sapi Serta Persfektif Islam Terhadap Peternakan
Authors: Muhaemin Muhaemin Nabir
Published: September 2020

Penelitian ini bertujuan untuk memperoleh gambaran tentang peningkatan pendapatan pengusaha ternak sapi di Desa Lembang Lohe serta memperoleh gambarana tentang hubungan karakteristik sosial ekonomi (umur dan tingkat pendidikan) pengusaha ternak sapi terhadap pendapatan dari usaha ternak sapi. Penelitian ini adalah penelitian kualitatif dengan pendekatan penelitian yang digunakan adalah pendekatan fenomologi adapun subjek dalam penelitian ini adalah pengusaha ternak sapi yang ada di Desa Lembang Lohe Kecamatan Tellulimpoe dan metode pengumpulan data yang digunakan wawancara dan observasi serta tekhnik pengolahan dan analisis data dilakukan dengan melalui tiga tahapan, yaitu : reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa pendapatan pengusaha ternak sapi yang ada di Desa Lembang lohe Kecamatan Tellulimpoe meningkat dari Tahun-keTahun, baik itu pengusaha ternak sapi yang sudah berusia lanjut, peternak yang berpendidikan rendah, maupun peternak yang berpendidikan tinggi. Terdapat hubungan karakteristik sosial ekonomi (umur dan tingkat pendidikan) pengusaha ternak sapi terhadap pendapatan dari usaha ternak sapi di Desa Lembang Lohe Kecamatan Tellulimpoe.
Strategi Penetapan Harga Jual Dan Penawaran Dalam Perspektif Syariah Toko Sinar Rahmat Kecamatan Sinjai Utara
Authors: Nurwahida Nurwahida
Published: September 2020

Penelitian ini merupakan penelitian kualitatif yaitu jenis penelitian yang menghasilkan penemuan-penemuan yang tidak dapat dicapai dengan menggunakan prosedur statistik atau dengan cara-cara kuantifikasi. Penelitian kualitatif dapat menunjukkan kehidupan masyarakat, sejarah, tingkah laku, fungsionalisasi organisasi, pergerakan sosial dan hubungan kekerabatan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan naturalistic yaitu penelitian yang dilakukan dalam latar yang alamiah, bukan hasil manipulasi. Data penelitian diperoleh melalui wawancara dan dokumentasi dengan menggunakan instrumen pedoman wawancara. Hasil penelitian menunjukkan bahwa: (1)Strategi penetapan harga jual yang dilakukan oleh Toko Sinar Rahmat dengan cara yaitu, strategi perbedaan harga jual dengan menerapkan harga yang relatif murah, dengan kualitas barang yang sama dengan yang lain karena ingin mempunyai image harga yang baik dimata konsumen. Toko Sinar Rahmat menerapkan harga yang relatif murah dengan tujuan, agar harga mudah diingat oleh konsumen dan agar harga lebih unggul dari harga lain. (2)Penawaran dalam perspektif syariah, yaitu penawaran yang dilakukan dengan sewajarnya saja. Antara pihak penjual dan pihak pembeli, merasa tidak ada saling yang dirugikan satu sama lain. Dalam perspektif ekonomi islam, manusia di injeksi dengan norma moral islam sehingga nafsu untuk memenuhi keinginannya tidak selalu dipenuhi. Karena keinginan senantiasa dikaitkan dengan norma moral islam yang selalu menemaninya kemana saja dan dimana saja. Karena itu, semua barang yang ditawarkan mencerminkan kebutuhan sesuai dengan syariah itu sendiri.
Strategi Pengembangan Dan Strategi Pemasaran Kopra Dalam Sistem Syariah
Authors: Ridwan Hardiyanti
Published: September 2020

Penelitian dilakukam untuk mendapatkan data yang diperlukan serta menguraikan secara sederhana semua permasalahan yang menyangkut hal-hal yang berkaitan dengan skripsi ini mengenai Strategi penegembangan dan strategi pemaaran kopra dalam sistem Syariah maka dapat disimpulkan bahwa Penelitian ini termasuk jenis penelitian kualitatif menggunakan jenis pendekatan naturalistic yang dikumpulkan dalam penelitian ini adalah berdasarkan persepsi dan pemikiran orang secara individual, yang melibatkan produksi kopra dan pedagang kopra sebagai subjek penelitian. Dan hasil penelitian diperoleh melalui wawancara dan dokumentasi kemudian data yang terkumpul berupa kata-kata dianalisa dengan tekhnik reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menyimpulkan bahwa : 1. Dalam startegi pemasaran, masyarakat mengelolah buah kelapa, menjadi suatu produk yang lebih mahal dibanding dengan, menjual kelapa mentah langsung. sistem pemasaran kopra yang dilakukan di desa lembang lohe kecamatan tellulimpoe adalah dengan memasarkan hasil produk kopra di pedagang pengumpul, dan pedagang pengumpul memasarkan lansung produksi kopra di pasar terdekat. 2. Sedangkan dari hasil penenlitian dapat disimpulkan bahwa sistem pengembangan  dilakukan dengan cara harus memepertahankan sumber bahan baku yang ada di daerah  sendiri, dan persediaan bahan baku selalu terpenuhi setiap ingin memproduksi kopra.
FAKTOR PENENTU TINGKAT PROPORSI DANA TABARRU’ PADA ASURANSI JIWA SYARIAH (STUDI PERUSAHAAN TERDAFTAR OJK)
Authors: Muhammad Amin
Published: September 2020

Penelitian ini bertujuan untuk mengetahui biaya operasional, kontribusi retakaful, risiko klaim, nilai tukar rupiah, tingkat inflasi, dan tingkat BI terhadap proporsi dana tabarru’ pada perusahaan asuransi jiwa syariah. Pengambilan sampel dilakukan dengan teknik purporsif sampling untuk mendapatkan 69 data dari berbagai periode, dengan sampel akhir 22 perusahaan asuransi jiwa syariah selama 2015-2018. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan data panel yang diolah menggunakan e-views 10. Hasil estimasi menunjukkan bahwa biaya operasional, kontribusi retakaful, dan risiko klaim berpengaruh positif dan signifikan. Sementara itu, variabel makroekonomi, nilai tukar rupiah, inflasi, dan BI-Rate tidak berpengaruh terhadap tingkat proporsi dana tabarru’.
Nouvelles données biogéographiques sur Bombus jonellus (Kirby 1802) (Hymenoptera, Apidae) dans les Pyrénées
Authors: Genoud David , Rasmont Pierre
Published: September 2020

New biogeographical data on Bombus jonellus (Kirby 1802) (Hymenoptera: Apidae) in the Pyrenees. - Bombus jonellus is very rare in the Pyrenees. So far, it is known only in the western part of these mountain range. We here provide several new locations and give indications about the habitat preferences and foraging plants of this bumblebee species. Some suggestions to promote the conservation of these isolated populations are made.
Horizontes estratégicos empresariales en América Latina ante la pandemia generada por la COVID-19
Authors: Useche Aguirre María , Salazar Vázquez Flor , Barragán Ramírez Christian , Sánchez Salazar Paola
Published: September 2020

La pandemia generada por COVID-19 conllevó a gobiernos de todo el mundo a tomar decisiones para prevenir contagios masivos, conduciendo al sector empresarial a cesar temporalmente gran parte de sus actividades. Con ello se vio afectado el flujo de ingresos para poder cumplir los compromisos financieros y acuerdos laborales establecidos obligando a ejecutar nuevas acciones para atender los mencionados compromisos, así como afianzar otras para mantener activos los procesos organizacionales, el flujo de información y el sentido de compromiso empresarial. Ante esto, el objetivo del presente trabajo es describir las estrategias que implementan las empresas en América Latina en tiempos de pandemia COVID-19. Para ello se recurrió a un tipo de investigación documental consultando a Maldonado (2018), Botsman (2013), Alarcón y Pombo (2020), entre otros, así como a recursos de fuentes institucionales, gubernamentales y empresariales en la región. Se concluye que el horizonte de las estrategias empresariales responde a una crisis sistémica generada por la pandemia y, para no naufragar en ella, las empresas emplean estrategias empresariales interactivas y competitivas orientadas hacia la apertura de mercados, preservación de la salud y seguridad del ser humano, e independencia laboral.
Employer branding. Reflexiones en tiempos de pandemia
Authors: García Cali Ernesto , Valle Ospino Ana , Cespedes Garrido José
Published: September 2020

Analizar cómo el employer branding (EB) puede apoyar a las organizaciones en circunstancias de alta complejidad como una herramienta para promover la reputación de marca desde las acciones centradas en los clientes internos, mientras estos se enfrentan a retos de gran calado garantizando la continuidad de las operaciones, constituye el propósito del estudio. El mismo se justifica por la relevancia de la variable dirigida al recurso intangible más importante de las organizaciones, aún más en tiempos complejos. Metodológicamente presenta un diseño cualitativo e interpretativo, de tipo documental, empleando la técnica del análisis e interpretación de contenidos asumiendo como fuente de información artículos indexados en la base de datos SCOPUS [377 documentos]; a nivel de procedimientos, utiliza técnicas de revisión documental soportado en teóricos entre los que destacan Alcaide & Diez (2019); Viloria, et al. (2019); Slack, Orife & Anderson (2010); Kimpakorn & Tocquer (2009); Dolan, Schuler, Jackson & Valle (2007); Backhaus & Tikoo (2004), entre otros. Las reflexiones finales, evidencian la necesidad de gestionar los momentos de interacción con los clientes internos logrando experiencias positivas en los colaboradores de manera intencionada, aumentar el conocimiento de la plantilla de colaboradores, la reformulación de las estructuras organizacionales apuntando hacia la horizontalización, la transversalización de la gestión del EB. Además, resalta la necesidad de, en tiempos complejos como los devenidos por la declaración de pandemia por COVID-19, apuntalar las mejores estrategias disponibles en la ciencia relacionados con la gestión del talento desde la disciplina del mercadeo.
“El oriente de Cali no tiene ni Dios ni ley”: redes sociales digitales y violencia racializada a propósito de la COVID-19
Authors: Arana Castañeda Carlos
Published: September 2020

Hablar de la cuarentena a causa de la COVID-19 en Cali es hacer referencia a un periodo de aislamiento social en una ciudad con condiciones socioeconómicas desiguales; con narrativas que muestran a los habitantes negros y negras del Distrito de Aguablanca como responsables de los altos índices de homicidios, generando una relación directa entre la categoría social de raza y la violencia a partir de la cual se aumentan las vulnerabilidades de esta comunidad, como exponen Alves (2014, 2017) y Moreno y Mornan (2015). El presente artículo describe cómo la violencia racializada reproduce las vulnerabilidades en el Distrito de Aguablanca durante el aislamiento producto de la COVID-19. Se realiza una etnografía digital, sustentada en las propuestas de Hine (2004, 2009), en cinco perfiles de redes sociales digitales de temática noticiosa, y entrevistas semiestructuradas a administradores de los perfiles y habitantes de Cali. El análisis muestra como en los textos narrativos/noticiosos utilizados para informar sobre el comportamiento de la ciudad durante el aislamiento, las referencias “oriente” y “Distrito de Aguablanca” detonan manifestaciones violentas y racistas en contra de su comunidad, señalados como responsables de los efectos nocivos de la pandemia. La condición de migrante se erige, a nivel social, como variable suficiente para ser señalado como desordenado y peligroso en tiempos de cuarentena. El color de piel y la ubicación geográfica se convierten en catalizadores de narrativas y representaciones sociales que niegan la pertenencia espacial y simbólica de los habitantes del Distrito de Aguablanca a la ciudad en tiempos de COVID-19.
Public Sector Organizations: Work Environment, Employee Behavior and Discipline
Authors: Goedurov Renold
Published: September 2020

This article discusses the literature review on Public Sector Organizations, especially in the Work Environment, Behavior and Employee Discipline. The external environment refers to the factors and forces that are outside the organization but affect organizational performance. The specific environment is external forces that have a direct impact on decision making. Discipline is the desire and awareness to obey organizational rules and social norms. Therefore, discipline is an important means of achieving goals, therefore discipline development is a very important part of management. Any management in its implementation requires discipline of all members of the organization. Discipline is also said to be a means of training and educating people on rules so that there is compliance and so that they can run in an orderly and orderly manner in the organization. The existence of an attitude of work discipline, the results of employee work will be good and maximum. Of course this will have a positive impact on the sustainability of the company. The work done in a disciplined manner by employees will contribute to the organization.
Either you Break or Brighten up: Exploring Dental Professionals’ Experiences of Dealing with Emotional Distress during Dental Practice. A Qualitative Description
Authors: Akram Sobia , Mc’Ardle Karen
Published: September 2020

Purpose: The study purpose was to provide qualitative description of distress, its manifestations and role of resilience as perceived by practicing dentists in the Kingdom of Saudi Arabia (KSA). The goal was to provide fresh insights into the topic of distress and required coping skills in order to inform the development of future stress management programs.Methodology: This study was designed qualitatively to determine the causes and impacts of stress among practicing dentists in KSA. Purposive sampling of dentists having not less than 5 years of practice and an average of 54 working hours per week (SD= 6) was done based on convenience approach. Twelve semi structured individual interviews with the help of an interview guide, were conducted and audiotaped to collect the data. After analysis of descriptive data, a coding scheme with four categories was generated by continuous adjustments. The categories originated as; stressful situations, impacts of distress, coping strategies and need of future interventions, were then applied to every single interview. This had identified many codes/themes and sub codes/subthemes related to the topic. The codes emerged were also double checked with the supervisor to have an inter-coder agreement. The participants were contacted again to validate the given information in the transcribed interview to increase the credibility of the study.Findings: Work load, different kind of patients and financial pressure were reported as major cause of distress for dentists during practice. The cognitive reactions to distress came out to be some physical and many emotional disturbances affecting both the professional and family lives of dentists.Regarding the experiences to cope, they implemented personal strategies to be resilient instead of compromising the quality of care they deliver. Also, they emphasized on the need of following interventions; Continued dental education with training courses to improve resilience amongst dentists and modified dental curriculum for dental students to face positively, the distressful situations in future practical part of their profession.Unique contribution to theory, practice and policy: This study provided deep understandings of already developed concepts regarding stress and coping. The study findings proposed that individuals should focus on delivering high quality care by utilizing positive stress coping strategies. They should learn to adopt strategies that are easily accessible and sustainable within the context of a busy dental practice. Interventions to improve skills like motivation, self-determination and decision making should be implemented. Thus the study calls for imperative steps to be taken by stakeholders in dental institutes and at dental practices.
HUBUNGAN ANTARA KUALITAS BIDAN DALAM PELAYANAN ANTENATAL CARE TERHADAP PERSEPSI IBU HAMIL
Authors: Citra Hadi Kurniati
Published: September 2020

Midwives play an important role in the process of health care, especially antenatal care services (ANC). The quality of midwife services determines the success of the service process. The perception of pregnant women when they come for a pregnancy is related to their availability to return to Antenatal Care examination. This study aims to determine the quality of midwives in ANC services on the perception of pregnant women. This type of research uses observational analytic research, where researchers are directed to explain a situation or situation. The time approach used is cross sectional. Analysis was conducted to test the quality of midwives in providing ANC services to the perception of pregnant women. Analysis of the data in research with ordinal and scale variables is non-parametric statistics. Hypothesis testing using the Chi Square Test. The results showed that there was no relationship between the quality of midwives on perceptions of pregnant women with a p value of valeu> 0.05 with an X × count of 0.325. The conclusion of this study is that there is no relationship between the quality of midwives in providing ANC services to the perception of pregnant women
From Security Sector Reform to Endemic Corruption: The Case of Afghanistan
Authors: Yasa Abdul Rahman
Published: September 2020

Corruption and insecurity are reinforcing each other. It can hinder the democratic processes and jeopardize the security sector through creating corrupt administrative systems, manipulation of contracts and procurement. After the decomposition of the Taliban in 2001, the U.S.-led coalition carried out Security Sector Reform (SSR) to (re) construct the Afghan National Police (ANP) and Afghan National Army (ANA) together known as Afghan National Defense and Security Forces (ANDSF). Over critical literature, there are serious critiques concerning the U.S. and its allies’ scrimmage for their role in conducting the SSR in Afghanistan.

The research argues that the lack of a long-term strategic vision for conducting SSR as part of the state-building process by the international community was a critical challenge. This crux has further been exacerbated by the privatization of SSR and the contrast between the U.S. and its European allies on the role of the police. This dichotomy affected the anti-corruption and law enforcement potentials of police, which resulted in the present crisis. Additionally, this research figures out that insufficient oversight of contracts and procurement, training and advising processes of the ANDSF gave more room for misappropriation, theft, and fraud by both the local and international contractors. Finally, all these shortfalls together with constant turnover have undermined the counterinsurgency efforts of Afghan forces on the ground. Therefore, endless military operation without any tangible results has wearied the people, and further added fodder to the terrorist propaganda machine.
The Works of Graham Greene, Volume 2
Authors: Wise Jon , Hill Mike
Published: September 2020

Over a 60-year career, Graham Greene was a prolific writer. While his published works established him as one of the great writers of the twentieth century, much of his writing was never to see the light of day and has been gathered together in a number of archives across the UK, Ireland, USA and Canada

The second volume of The Works of Graham Greene is a comprehensive guide to the archives of Greene’s writing. The book details archival holdings of unpublished novels, short stories, plays, film scripts, journals, poetry, fragments of writing, and letters, as well as manuscripts and typescripts of published works. Analysing and contextualising the unpublished work, the book is fully cross-referenced throughout and includes a substantial index as well as practical guidance for students, scholars and researchers on accessing and making the most of each of the archives.
Quantifying the effects of environmental factors on wildfire burned area in the south central US using integrated machine learning techniques
Authors: Wang Sally S.-C. , Wang Yuxuan
Published: September 2020

Abstract. Occurrences of devastating wildfires have been increasing
in the United States for the past decades. While some environmental
controls, including weather, climate, and fuels, are known to play important
roles in controlling wildfires, the interrelationships between these factors
and wildfires are highly complex and may not be well represented by
traditional parametric regressions. Here we develop a model consisting of
multiple machine learning algorithms to predict 0.5∘×0.5∘ gridded
monthly wildfire burned area over the south central United States during
2002–2015 and then use this model to identify the relative importance of the
environmental drivers on the burned area for both the winter–spring and
summer fire seasons of that region. The developed model alleviates the issue
of unevenly distributed burned-area data, predicts burned grids with area
under the curve (AUC) of 0.82 and 0.83 for the two seasons, and achieves
temporal correlations larger than 0.5 for more than 70 % of the grids and
spatial correlations larger than 0.5 (p<0.01) for more than 60 %
of the months. For the total burned area over the study domain, the model
can explain 50 % and 79 % of the observed interannual variability for
the winter–spring and summer fire season, respectively. Variable importance
measures indicate that relative humidity (RH) anomalies and preceding
months' drought severity are the two most important predictor variables
controlling the spatial and temporal variation in gridded burned area for
both fire seasons. The model represents the effect of climate variability by
climate-anomaly variables, and these variables are found to contribute the
most to the magnitude of the total burned area across the whole domain for
both fire seasons. In addition, antecedent fuel amounts and conditions are
found to outweigh the weather effects on the amount of total burned area in
the winter–spring fire season, while fire weather is more important for the
summer fire season likely due to relatively sufficient vegetation in this
season.
Temporally-resolved sectoral and regional contributions to air pollution in Beijing: Informing short-term emission controls
Authors: Ansari Tabish Umar , Wild Oliver , Ryan Edmund , Chen Ying , Li Jie , Wang Zifa
Published: September 2020

Abstract. We investigate the contributions of local and regional emission sources to air quality in Beijing to inform the design of short-term emission control strategies for mitigating major pollution episodes. We use a well-evaluated version of the WRF-Chem model at 3 km horizontal resolution to determine the daily accumulation of pollution over Beijing from local and regional sources in October 2014 under a range of meteorological conditions. Considering feasible emission reductions across residential, transport, power and industrial sectors, we find that one-day controls on local emissions have an immediate effect on PM2.5 concentrations on the same day, but can have lingering effects as much as five days later under stagnant conditions. One-day controls in surrounding provinces have the greatest effect in Beijing on the day following the controls, but may have negligible effects under northwesterly winds when local emissions dominate. To explore the contribution of different emission sectors and regions, we perform simulations with each source removed in turn. We find that residential and industrial sectors from neighbouring provinces dominate PM2.5 levels in Beijing during major pollution episodes, but that local residential emissions and industrial/residential emissions from more distant provinces can also contribute significantly during some episodes. We then perform a structured set of perturbed emission simulations to allow us to build statistical emulators that represent the relationships between emission sources and air pollution in Beijing over the period. We use these computationally fast emulators to determine the sensitivity of PM2.5 concentrations to different emission sources and the interactions between them, including for secondary PM, and to create pollutant response surfaces for daily average PM2.5 concentrations in Beijing. We use these surfaces to identify the short-term emission controls needed to meet the national air quality target of daily average PM2.5 less than 75 μg m−3 for pollution episodes of different intensities. We find that for heavily polluted days with daily mean PM2.5 higher than 225 μg m−3, even emission reductions of 90 % across all sectors over Beijing and surrounding provinces may be insufficient to meet the national air quality standards. These results highlight the regional nature of PM pollution and the challenges of tackling it during major pollution episodes.
The advective Brewer-Dobson circulation in the ERA5 reanalysis: variability and trends
Authors: Diallo Mohamadou , Ern Manfred , Ploeger Felix
Published: September 2020

Abstract. The stratospheric Brewer-Dobson circulation (BDC) is an important element of climate as it determines the transport and distributions of key radiatively active atmospheric trace gases, which affect the Earth’s radiation budget and surface climate. Here, we evaluate the inter-annual variability and trends of the BDC in the ERA5 reanalysis and inter-compare with the ERA-Interim reanalysis for the 1979–2018 period. We also assess the modulation of the circulation by the Quasi-Biennial Oscillation (QBO) and the El Niño-Southern Oscillation (ENSO), and the forcings of the circulation by the planetary and gravity wave drag. A comparison of ERA5 and ERA-Interim reanalyses shows a very good agreement in the morphology of the BDC and in its structural modulations by the natural variability related to QBO and ENSO. Despite the good agreement in the spatial structure, there are substantial differences in the strength of the BDC and of the natural variability impacts on the BDC between the two reanalyses, particularly in the upper troposphere and lower stratosphere (UTLS), and in the upper stratosphere. Throughout most regions of the stratosphere, the variability and trends of the advective BDC are stronger in the ERA5 reanalysis due to stronger planetary and gravity wave forcings, except in the UTLS below 20 km where the tropical upwelling is about 40 % weaker due to a weaker gravity wave forcings at the equatorial flank of the subtropical jet. In the extra-tropics, the large-scale downwelling is stronger in ERA5 than in ERA-Interim linked to significant differences in planetary and gravity wave forcings. Analysis of the BDC trend shows a global acceleration of the annual mean residual circulation with an acceleration rate of about 1.5 % per decade at 70 hPa due to the long-term intensification in gravity and planetary wave breaking, consistent with observed and future climate model predicted BDC changes.