bluuebunny/crossref_metadata_2025 huggingface dataset:
EFFICIENCY OF STATE REGULATORY POLICY IN THE PERIOD OF COVID-19 PANDEMIC: ADMINISTRATIVE-LEGAL ASPECT
Authors:   Donetsk State University of Internal Affairs, Makarenko Оleksandr , Makarenko Nataliia ,   Donetsk State University of Internal Affairs
Published: September 2021

The main scientific and practical results of the analysis of the legitimacy of the actions of the Cabinet of Ministers of Ukraine during the introduction of anti-epidemic measures to combat the COVID-19 pandemic are presented. The peculiarities of exercising the Constitutional rights of citizens and the possibility of restricting them in a lawful manner, the risks of corruption as a result of the introduction of certain restrictions by the government and the creation of grounds for abuse of power and official duties have been studied. It is proposed to introduce a compensation mechanism for business entities to minimize financial losses and mitigate the tax burden at the local government level, as well as options for legal regulation of the relevant activities of the Cabinet of Ministers of Ukraine as a central executive body. Established that in the current legislation, namely in the Constitution of Ukraine, there is only one way to restrict the rights of citizens who can only be implemented through a mechanism for adopting a special law or amendments to the current laws. It is proved that to ensure effective and transparent administrativelegal regulation of state regulatory policy during the implementation of anti-epidemic measures to combat the COVID-19 requires the improvement of individual laws and subordination regulations that will in detail the activities of representatives of power and law enforcement agencies during detection and fixing offenses, otherwise it will create the basis for the emergence of corruption relations and commit criminal offenses with simultaneous leveling of the effectiveness of anti-epidemic measures. According to the authors, it is advisable to predict the need for automatic introduction of certain compensation measures at the level of regions, subject to the introduction (continuation or introduction) of anti-epidemic measures to combat the COVID-19. It is confirmed that in the event of improving the relevant legal acts, the risk of corrupt legal relations will be reduced, increased quality of state regulatory policy during the introduction of anti-epidemic measures to combat the COVID-19 and created universal compensation measures for small and medium-sized businesses that will be able to quickly and effectively applied in a country's scale.
The Influence of the World Gold Price, the Dow Jones Islamic Market, and the Composite Stock Price Index on the Jakarta Islamic Index for the 2014 - 2018 period
Authors: Prastiani Siti Chaerunisa
Published: September 2021

This study aims to determine how much influence the variables of the World Gold Price and Stock Prices with proxies: Dow Jones Islamic Market (DJIM) stock prices, and the Composite Stock Price Index (IHSG), on the Jakarta Islamic Index (JII). This study uses a quantitative approach, namely data that is measured in a numerical scale, based on the 2014-2018 Time Series data relating to variables sourced from the Central Statistics Agency, the Indonesia Stock Exchange and the Directorate General of Oil and Gas. This research uses one of the SPSS Series. The variables in this study consist of World Gold Price (X1), Dow Jones Islamic Market (DJIM) (X2), Composite Stock Price Index (IHSG) (X3) against the Jakarta Islamic Index (JII) (Y). The purpose of this research is to know each variable partially or simultaneously from the variable World Gold Price, Dow Jones Islamic Market and the Jakarta Islamic Index. Research Output expected by an Accredited journal
Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables
Authors: Yanto Alif Faruqi Febri , Pranoto Soeparlan , Suhartini Dwi
Published: September 2021

This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.
Competencies on Execution of Village Government Authorities, Transparency, Public Participation and Accountability of Villages Fund Management
Authors: Nazar Shinta Ningtiyas , Wulandari Rosita , Syafrizal Syafrizal , Lestari Ayu
Published: September 2021

Authorities, transparency, and public participation to the accountability of village fund management and finds the obstacles to its implementation. This Research using multiple regression analysis, with convenience sampling and using questioners.  Results show competencies on the execution of village government authorities have effect negative and significant, contrary to Transparency have positive and significant, but Public Participation does not have effects. According to the result, competencies on the execution of village government authorities still low, villagers knows about village funds in Kecamatan Tigaraksa because they all get the benefit from village fund, and they only follow the instructions
Pengaruh Struktur Aset, Profitabilitas, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Manufaktur di Sektor Industri Barang dan Konsumsi
Authors: Syafril Syafril , Fahmi Muhammad
Published: September 2021

AbstractThis study aims to determine the effect of Asset Structure, Profitability, Company Growth and Company Size on the Capital Structure of Manufacturing Companies in the Goods and Consumption Industry Sector Listed on the Indonesia Stock Exchange (BEI) Period 2017 - 2019. This study uses a sample of 26 manufacturing companies in the goods and consumption industry sector which is listed on the Indonesia Stock Exchange (IDX) period 2017 - 2019. The data used are secondary data obtained from the site www.idx.co.id. The sampling method is purposive sampling. The data analysis method used is multiple linear regression. The results of this study, it is known that partially the structure of the Asset Structure has a Significant Effect on the Capital Structure, while the Profitability, Company Growth, and Company Size variables do not have a Significant Effect on the Capital Structure. Simultaneously the independent variables Asset Structure, Profitability, Company Growth, and Company Size have a Significant Effect on the Capital Structure of Manufacturing Companies in the Goods and Consumption Industry Sector on the Indonesia Stock Exchange Period 2017-2019 Keywords: Capital Structure; Asset Structure; Profitability; Company Growth; Company SizeAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh struktur aset, profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan terhadap struktur modal pada perusahaan manufaktur di sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2017 - 2019. Penelitian ini menggunakan sampel dari 26 perusahaan manufaktur di sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 - 2019. Data yang digunakan adalah data sekunder yang diperoleh dari situs www.idx.co.id. Metode pengambilan sampel adalah purposive sampling. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini, diketahui bahwa secara parsial struktur struktur aktiva memiliki pengaruh signifikan terhadap struktur modal, sedangkan variabel profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap struktur modal. Secara simultan variabel independen struktur aset, profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan memiliki pengaruh signifikan terhadap struktur modal perusahaan manufaktur di sektor industri barang dan konsumsi di Bursa Efek Indonesia Periode 2017-2019 Kata Kunci : struktur modal; struktur aktiva; profitabilitas, pertumbuhan perusahaan; ukuran perusahaan
PENGARUH HARGA EMAS TERHADAP INDEKS HARGA SAHAM GABUNGAN DENGAN INFLASI SEBAGAI VARIABEL MODERATING
Authors: Zifi Meliza Putriyanti , Arfan Tobi
Published: September 2021

Penelitian ini bertujuan untuk mengetahui apakah harga emas berpengaruh terhadap indeks harga saham gabungan dengan inflasi sebagai variable moderating. Penelitian ini menggunakan data time series yaitu dari tahun 2016-2018. Metode analisis data yang digunakan adalah analisis jalur (path analysis). Hasil penelitian ini akan menunjukkan terdapat pengaruh harga emas terhadap indeks harga saham gabungan sebesar 0.57% dan erdapat pengaruh harga emas terhadap indeks harga saham gabungan dengan inflasi sebagai variable moderating sebesar 53.1%. Hal ini menunjukkan bahwa keberadaan variable inflasi akan dapat meningkatkan pengaruh variable harga emas terhadap IHSG.Kata Kunci; Harga Emas; Indeks Harga Saham Gabungan, Inflasi
Oral Rehabilitation Using the Lip Muscle Trainer: A Narrative Review
Authors:   Department of Physical Therapy for Cardiovascular, Respiratory Disorder and Geriatrics, Faculty of Physical Therapy, Cairo University, Giza, Egypt., Ismail Ali Mohamed Ali
Published: September 2021

A lot of time is spent on exercising the body parts while the lips are neglected, despite the evidence on the wide-ranging effects of lips on overall health and quality of life. Oral rehabilitation by Patakara lip muscle trainer leads to a strong lip closure which can stand as the first-line defense mechanism against many oral dysfunctions related to aging. In the absence of a narrative review presented on this trainer, this paper focuses on the components, instructions for use, and oral health indications of the Patakara lip muscle trainer. This trainer could enhance many oral dysfunctions in the elderly as oral breathing, snoring, halitosis, dry mouth, and oral/gastrointestinal dysfunction, but future studies are needed in this field.
Comparison of Knee Kinematic Factors Between Ball and Rocket Athletes in Predictable and Unpredictable Cutting Maneuvers
Authors:   Department of Sports Injuries and Corrective Exercises, Faculty of Sports Sciences, Shahid Bahonar University of Kerman, Kerman, Iran., Hosseini Elham , Daneshjoo Abdolhamid ,   Department of Sports Injuries and Corrective Exercises, Faculty of Sports Sciences, Shahid Bahonar University of Kerman, Kerman, Iran., Sahebozamani Mansour ,   Department of Sports Injuries and Corrective Exercises, Faculty of Sports Sciences, Shahid Bahonar University of Kerman, Kerman, Iran.
Published: September 2021

Purpose: Anterior cruciate ligament injury is one of the most severe knee injuries that often has a non-contact mechanism and follows an incorrect knee joint alignment. The present study aimed to compare the effect of predictable and unpredictable cutting direction on knee joint kinematics in ball and racket athletes. Methods: The present study was quasi-experimental, and the subjects included 48 female adolescent athletes from badminton (n=12), table tennis (n=12), basketball (n=12), and handball (n=12). After the initial evaluations, the cutting maneuver was performed in predictable and unpredictable ways and recorded by a three-dimension motion analysis. Also, 1-way ANOVA and post hoc tests were used to compare the kinematic parameters of the knee between the ball and racket athletes. Results: The results of the statistical test showed a significant difference in the kinematic parameters of knee flexion (P=0.003), knee valgus (P=0.001), and tibia rotation (P=0.001) between the ball (basketball and handball) and racket athletes (badminton and table tennis) in the predictable cutting. But in the unpredictable cutting, there were no significant differences in the kinematic parameters of the knee flexion (P=0.86), knee valgus (P=0.56), and tibia rotation (P=0.18). Conclusion: The results indicated that ball athletes showed an increased kinematic risk factor such as decreased knee flexion, increased knee valgus, and tibia rotation more than rocket athletes. Therefore, injury prevention programs are more critical in ball athletes.
A Discriminative Model to Generate Melodies through Evolving LSTM Recurrent Neural Networks
Authors: Ashwin Nanda , Adusumilli Uday Kumar , Kurra Lakshmi , N Kemparaju
Published: September 2021

The paper describes a method that uses evolving LSTM recurrent neural networks to generate melodic music through a discriminative model. The approach enclosed has achieved an accuracy level of over 90%, thus enabling our model to understand & generate music as per the input parameters. The input expected from the user is minimal and can be provided by a layman. The experiments presented here demonstrate how LSTM can successfully learn a form of training music data and compose a novel (and pleasing) melody based on that style of training. LSTM can play melodies with good timing and appropriate structure if the parameters have been set appropriately. The RNN Model presented in this paper leverages the benefits of LSTM networks and demonstrates how this feat can be achieved.
A Deep Convolutional Neural Network Approach to Sign Alphabet Recognition
Authors: Adusumilli Uday Kumar , M S Sanjana , S Teja , K M Yashawanth , R Raghavendra , Udayabalan B.
Published: September 2021

In this paper, we present an application that has been developed to be used as a tool for the purposes of learning sign language for beginners that utilizes hand detection as part of the process. It uses a skin-color modelling technique, such as explicit thresholding in the skin-color space, which is based on modeling skin-color spaces. This predetermined range of skin-colors is used to determine how pixels (hand) will be extracted from non-pixels (background). To classify the images, convolutional neural networks (CNN) were fed the images for the creation of the classifier. The training of the images was done using Keras. A uniform background and proper lighting conditions enabled the system to achieve a test accuracy of 93.67%, of which 90.04% was attributed to ASL alphabet recognition, 93.44% for number recognition and 97.52% recognition of static words, surpassing other studies of the type. An approach which is based on this technique is used for fast computation as well as real-time processing. Deaf-dumb people face a number of social challenges as the communication barrier prevents them from accessing basic and essential services of the life that they are entitled to as members of the hearing community. In spite of the fact that a number of factors have been incorporated into the innovations in the automatic recognition of sign language, an adequate solution has yet to be reached because of a number of challenges. As far as I know, the vast majority of existing works focus on developing vision based recognizers by deriving complex feature descriptors from captured images of the gestures and applying a classical pattern analysis technique. Although utilizing these methods can be effective when dealing with small sign vocabulary captures with a complex and uncontrolled background, they are very limited when dealing with large sign vocabulary. This paper proposes a method for analyzing and representing hand gestures, which acts as the core component of the vocabulary for signing languages, using a deep convolutional neural networks (CNN) architecture. On two publicly accessible datasets (the NUS hand posture dataset and the American fingerspelling A dataset), the method was demonstrated to be more accurate in recognizing hand postures.
Epizootological features and clinical manifestation of cat chlamydiosis in Poltava
Authors: Peredera O. O. , Lavrinenko I. V. , Peredera R. V. , Zhernosik I. A. , Pogorelova G. M.
Published: September 2021

The article presents epizootological data and clinical signs of feline chlamydia in Poltava. According to the results of studies in 2018–2020, a wide spread of chlamydia infection among cats in the city of Poltava was established. The largest number of the studied cats, were pedigree or crossbred. There was no explicit clear seasonality, but a greater number of cases of respiratory diseases were recorded in the autumn-winter period of the year. In the structure of infectious diseases during the research period, chlamydia mono-infection was registered in 68 % of cats, association of chlamydia with infectious rhinotracheitis in 18.5 %, kalitsivirus infection in 8.6 %, with panleukopenia in 4.9 %. The greatest number of the registered cats had acute and subacute course of chlamydia. In the acute course, there was an increase in temperature, oppression and refusal to eat. In the majority of cases of acute, subacute and associated chlamydia, the structures of the eye were damaged. Conjunctivitis, keratitis, chemosis, uveitis, third eyelid inflammation, changes in the shape of the pupil developed. A Sphynx breed cat showed signs of acute chlamydial arthritis with pronounced inflammatory edema. The latent course was accompanied by abortions, which were mainly registered in young cats. Animals older than four years more often showed stillborn and weak kittens. The main clinical signs of chlamydia in kittens born from sick cats were eye lesions: swelling of the conjunctiva, its reddening and secretion of a significant amount of brown purulent exudate with the viscosity of the catarrh and as a consequence of eyelid adhesion and complications as ankyloblepharon or symblepharon. Submandibular and other lymph nodes in the head area were significantly enlarged. Often pus dried up near the mouth or nostrils. Pus crusts accumulated in the nasal cavity and prevented breathing. Gastrointestinal tract disorders were observed in some cases. Part of the affected litter died within the first three days after birth. Neonatal chlamydia was more often manifested by conjunctivitis, keratitis, panophthalmitis and growth retardation. On the second or third day after birth, the kittens showed weakness and lack of appetite. In two cases of neonatal chlamydia, bronchopneumonia developed. When chlamydia and infectious rhinotracheitis were associated, the structures of the eye were affected in all cases. These lesions could be different and depended on the stage of the infectious process.
Morphological parameters of geese blood in amidostomy invasion
Authors: Mykhailiutenko S. , Zhulinska O.
Published: September 2021

The vital activity of the body of waterfowl depends on many factors, but primarily on the state of the erythrocytopoiesis system. This is a unique mechanism that occupies a dominant position in ensuring tissue respiration and stability of metabolic processes in the body. Based on research and analysis of publications, it can be argued that changes in erythrocytopoiesis indicate a pathological condition, which in the early stages of helminthiasis occurs without pronounced clinical signs. It is known that the nematode – Amidostomum anseris – hematophagous. The condition of erythrocytopoiesis is most studied in cattle and carnivores. In Ukraine, not enough attention is paid to the study of morphological parameters in geese. Therefore, in order to determine the effect of amidost on the morphological parameters of sick goslings, an experimental group of birds aged 1.5 months, as well as a control group (eight heads in each) was formed. The work was performed in the conditions of individual peasant farms in the village of Decembrists of Myrhorod district of the Poltava region. Morphological parameters were studied according to generally accepted methods. The article summarizes the results of the experiment on the effect of amidostom on the performance of infested goslings of the large gray breed. It was found that parasitism in waterfowl species A. anseris led to changes in the overall analysis of the blood of geese: a decrease in hemoglobin by 8.39, the number of erythrocytes – 13.46 %, a significant increase in the number of leukocytes to 24.44 G/l. At the same time, a morphological study of the shaped elements of the bird's blood with a differential calculation of the leukocyte formula was performed. There was a decrease in the number of segmental neutrophils (22.0 ± 0.57) compared with the control group (26.5 ± 1.45) due to lymphocytes and monocytes, which, in our opinion, is associated with the adaptation of the organism to parasitism of nematodes. The results of morphological studies of the blood of infested goslings indicate significant changes in their body and may indicate activation of the cellular immune system.
Design of Hapten Synthesis and Antibody Characterization of G-group Aflatoxins
Authors: Wang Yanan
Published: September 2021

Food and feed contamination with Aflatoxins pose a serious threat to human health and animal husbandry development and has caused widespread concern, among them, G-group Aflatoxins as the main pollutant has attracted more and more attention. In order to establish a rapid, sensitive, specific and efficient immunoassay method for G-group aflatoxins, this study aimed to designed to synthesize 3 immunogens and coating antigens and identified by UV and SDS-PAGE. Then used to immunize Balb/c mice with prepared of three immunogen the titers were determined by indirect ELISA and the sensitivity was determined by competitive indirect ELISA (icELISA), the specificity was assessed by the cross-reaction test (CR). The results of UV and SDS-PAGE showed that the three immunogens and the corresponding coated antigens were successfully synthesized and the best one was SA method among three synthesis methods of G-group AF artificial antigen and its conjugation ratio of AFG1 to BSA was about 5.64∶1. The immune efficacy of SA method was the best, its AFG1 pAb had high titers of 1∶(6.4×103) by indirect ELISA, a good sensitivity with the 50 % inhibition concentration(IC50) of 13.6 μg/kg－1 to AFG1 by blocking ELISA and a high CR to AFG2 of 82.19 %, it showed high specificity for other aflatoxins. The experimental results not only obtained the ideal G group aflatoxin antibody, but also established a substance and technology foundation for G group aflatoxin immunization methods, and can be referenced in the similar tests.
Prevalence of some common bacterial diseases in commercial poultry farm
Authors: Halder Sharna , Das Shubhagata , Nath Sabuj Kanti , Kundu Swarup Kumar , Islam Md. Sirazul , Chowdhury Sharmin , Masuduzzaman Md.
Published: September 2021

Bacterial disease of poultry is one of the major constraints to the expansion of poultry industry. The study was undertaken to investigate some common bacterial diseases in commercial poultry farm. A total of 100 sick and dead chickens (67 broilers, 26 layers and 7 sonali) were collected from different poultry farms which were subjected to postmortem examination for tentative diagnosis. After the post-mortem examination, out of 100 collected dead chickens, bacterial diseases were confirmed 58 %. Among them 52 % of the chickens were diagnosed tentatively to be the case of colibacillosis, 4 % salmonellosis, and 2 % of fowl cholera. In post-mortem examination, some pathological lesions like: omphalitis, fibrinopurulent fluid accumulation in peritoneal cavity, air sacculitis, pericarditis and perihepatitis, extreme congestion and septicemia in intestine for colibacillosis infection; unabsorbed yolk mass, bronze discoloration and friable liver, hemorrhages in spleen, misshaped ova for salmonellosis as well as swollen and hardening of comb, congestion of skin, multiple pin point pale color necrotic lesion on liver, pin point hemorrhage on fat muscle of heart were observed for fowl cholera infection. Hence, this study will definitely help to perceive the prevalence of common bacterial diseases like colibacillosis, salmonellosis and fowl cholera infection in commercial poultry farm.
Comparison of cytotoxicity evaluation of chlorogenic acid extract between Real-time cell analysis and CCK-8 method
Authors: Xu Ping
Published: September 2021

Critical cytotoxicity evaluation of pharmaceuticals is necessary for the clinical practice of chemotherapy. To quantitatively evaluate cell viability, currently there are two main types of sensitive methods including real-time cell analysis (RTCA) and CCK-8 assay, in which RTCA records electrochemical signal changes around an incubated cell, whereas CCK-8 is based on the colorimetric method. Despite the different detection principles adopted for the cytotoxicity assessment, the comparison of the two methods in terms of the application scope is lacking. In order to compare and determine the best experimental method for the study of the toxicity of chlorogenic acid extract from taraxacum officinale on dairy cow mammary epithelial cells. The real time cell analysis (RTCA) and CCK-8 method were used to analyze the cytotoxicity of chlorogenic acid extract to BMEC and calculate its IC50. The results of the real time cell analysis method and the CCK-8 method showed that different concentrations of chlorogenic acid extract reduced the viability of dairy cow mammary epithelial cells, and the decrease was most obvious at 400 ug/mL. The IC50 of the two analysis methods were 326.8 and 320.4 ug/mL, respectively. In contrast, the CCK-8 method had limitations in fixed-point determination. However, the real time cell analysis method can monitor the dynamic biological response process of cell growth and proliferation in real time. Therefore, the real time cell analysis method can observe cell growth more intuitively and accurately, compensate for the shortcomings of the CCK-8 method, and it is a new experimental method for studying cytotoxicity.
Pengaruh Oleamida Terhadap Karakteristik Pematangan Karet Alam Terisi Silika
Authors: Surya Indra , Philbert
Published: September 2021

The purpose of this study was as a feasibility study of the utilization of oleamide as a new additive for natural rubber (NR) filled with silica using the semi-efficient vulcanization system. Silica fillers used as much as 30 parts per hundred parts rubber (phr). Oleamide was obtained from the synthesis of oleic acid with urea. Oleamide was inserted into the silica filled NR compounds with the varied composition of 0.0 phr; 2.0 phr; 4.0 phr; 6.0 phr, and 8.0 phr. The influence of oleamide on the curing characteristic of the silica filled NR compounds was observed. It was obtained that the oleamide functions as a curative and also a plasticizer. The greater the levels of oleamide added, the shorter the scorch time and optimum curing time were. Oleamide also decreased the minimum torque with addition up to 8.0 phr. The greater the levels of oleamide was, the lower the minimum torque was. Oleamide also increased the maximum torque and torque difference of the silica-filled NR composites at the addition of 2.0 phr. The 2.0 phr was the optimum composition of the oleamide.
Efetividade do caráter extrafiscal do imposto sobre circulação de mercadorias e serviços
Authors: Santos Victória Milaré Toledo
Published: September 2021

O Imposto sobre a Circulação de Mercadorias e Serviços (ICMS) está previsto na Constituição Federal de 1988, que também disciplina sua natureza fiscal e extrafiscal. Em relação à citada natureza, formalizada pelo princípio constitucional da seletividade, pode-se supor a necessidade de observância da dignidade da pessoa humana e a busca pela justiça tributária como instrumentos de controle da tributação, a partir dos quais serão estabelecidos critérios valorativos acerca da conjuntura econômica e social. Nesse sentido, o presente artigo questiona se o caráter extrafiscal do ICMS, previsto na Carta Constitucional, tem cumprido seu objetivo originário, mostrando-se efetivo, e se essa característica pode ser entendida como instrumento de justiça tributária, de fato. Busca-se analisar essa questão norteadora sob uma perspectiva prática, a partir do julgamento em curso no Supremo Tribunal Federal (STF) do Recurso Extraordinário nº 714.139 (Tema 745), em que se examina a efetiva aplicação do princípio da seletividade pelo Poder Público, averiguando se o direcionamento dispendido às questões debatidas nos autos se coaduna com os ditames constitucionais, consagrando o mencionado princípio como instrumento de justiça tributária. Adotando-se como pontos de partida uma breve abordagem histórica sobre a instituição do ICMS, sua natureza, e o referido julgamento, será evidenciado que os Estados-membros deveriam interpretar sistematicamente o Texto Constitucional, em atenção aos interesses da coletividade, mas que isso por vezes não ocorre – a despeito da previsão inicial do legislador constituinte originário. Por fim, concluir-se-á que não são raras as situações em que se nota incoerência no ordenamento jurídico quanto ao tema, demandando inúmeras provocações do Judiciário para análise de supostas violações, pela Administração Pública, dos direitos e garantias constitucionais dos contribuintes. Para tanto, como metodologia científica, serão utilizadas pesquisas legislativas, bibliográficas e jurisprudenciais, em especial o recurso mencionado, em curso no STF, buscando-se proporcionar informações quanto aos recentíssimos embates jurídicos acerca do tema.
Functional Social Organization to Obtain the Region of Origin Cotija Cheese Collective Brand
Authors: Ovando-Flores Huitzilihuitl , Thomé-Ortiz Humberto , Barragán-López Esteban , Torres-Villa Rogelia
Published: September 2021

Objective: To identify the functional elements which impact the processes of patrimonial activation to obtain the Region of Origin Cotija Cheese Collective Brand, through collective social action as the basis of territorial development in the Sierra of the states of Jalisco and Michoacán.
Design/Methodology/Approach: A qualitative study was conducted, based on the tradition of rural sociology, where the categories of analysis of the Localized Agrifood Systems approach were used. For this purpose, semi-structured interviews with different social actors were applied where there was an inquiry about the technical, organizational, economic and political aspects that have an impact in obtaining seals of quality, destined to the protection and differentiation of emblematic foods.
Results: After an attempt to obtain the Denomination of Origin, given the particularities of the Localized Agrifood System involved in the production of Cotija cheese, the decision was to obtain a Collective Brand whose prerequisites adjusted better to the characteristics of their productive systems. Obtaining the seal was an important achievement in terms of the horizon that this signal generated for producers and for the territory. However, this is only the beginning in a process of constant valuation that must be redefined throughout time.
Study Limitations/Implications: It is an exploratory study that only addresses the internal dimension of the productive system of Cotija cheese; a deeper analysis ought to broaden the study of the social networks implied in the processes of valuation, including actors outside the territory.
Findings/Conclusions: Mexico’s agrifood heritage is a strategic resource that must be protected for cultural, economic, food security and health reasons. This should be assumed as an obligation of the State in co-responsibility with academia, producers and consumers. Obtaining a collective brand is only one step within an unfinished valuation process that must be maintained through collective action and market stimulus.
Spatial variability of physical, chemical and biological properties of agricultural soils in Hidalgo State, Mexico
Authors: Prieto-Méndez Judith , Prieto-García Francisco , Acevedo-Sandoval Otilio Arturo , Aquino-Torres Eliazar
Published: September 2021

The spatial distribution of physical, chemical and biological soil, affecting crop yields, however, the spatial dependence of soil biological parameters has been little explored. A study was conducted to establish the influence on soil fertility showed spatial variations of physical, chemical and biological properties of two agricultural soils in Hidalgo State (Mexico), belonging to the order Cambisol with low clay content activity. Soils A, (with a phase-clay-sandy, shallow horizon imperfect drainage), the municipality of Apan and soil B (with a light phase and thick, with stones), the municipality of Emiliano Zapata, were sampled in a network of 10x10m at 10, 20 and 40 cm deep. Were determined by physical, chemical and biological both soils. Geostatistical analyzes were performed using SPSS version 17.0. Texture, soil moisture and organic compounds changes affect the spatial distribution of the physical, chemical and biological properties of soils tested. The spatial variability of organic carbon, total nitrogen and C/N increased significantly with depth in the two soils, while the bulk density showed little spatial variation.
Reproductive Management of the Male Goat: A Review
Authors: Cadena-Villegas Said , Hernández-Marín José A. , Gallegos-Sánchez Jaime , Germán- Alarcón Carlos G. , Pérez-Hernández Ponciano
Published: September 2021

Objective: To describe the factors affecting male goat (buck) reproduction and the selection and management strategies to improve their reproductive efficiency.
Design/Methodology/Approach: By reviewing published information, the main factors that affect the reproductive capacity of bucks and some management strategies for their reduction were described. Emphasis was on the evaluation of seminal quality, libido, and the selection of sires to be used in the herd.
Results: Proper sire diet reduces age at puberty and improves testicular and seminal characteristics, as well as sexual behavior. The effect of seasonality can be improved by using melatonin implants and adequate nutrition.
Study Limitations/Implications: In goat production systems, bucks are important for the production of quality livestock and the products and byproducts from this species. Understanding the impact of environmental factors such as nutrition, seasonality, and physiological processes on the reproductive capacity of bucks promotes the establishment of management strategies to better understand what is important when selecting sires as sperm donors to improve product quality and to obtain greater herd production.
Findings/Conclusions: Adequate sire nutrition improves herd fertility. Seasonal reproduction affects the reproductive capacity of sires as sperm donors, yet there are management alternatives to reduce such seasonal effects on their reproductive performance.
Reproductive management strategies to reduce postpartum anestrus in dual-purpose cattle
Authors: González-Maldonado Juan , García-Winder Miguel J. , Gallegos-Sánchez Jaime , Herrera-Corredor Camelia A. , Sosa-Pérez Gustavo , Pérez-Hernández Ponciano
Published: September 2021

Objective: To share technical aspects and recommendations to improve the reproductive and productive efficiency of dual-purpose cattle.
Design/Methodology/Approach: A review of scientific articles published in journals was carried out to show the importance of some factors that limit reproduction, as well as to identify management strategies to increase the reproductive potential in dual-purpose cows.
Results: The duration of postpartum anestrus is reduced by weaning calves at a few days or weeks of age, restricting suckling to short periods of the day, delaying suckling, and exposing cows to a bull during postpartum. On average, the combined effect of delayed suckling and exposure of cows to a bull reduces postpartum anestrus to less than 50 d and the calving-conception interval to 84 days. Milk production and calf weight gain also are improved without affecting postpartum weight changes in cows.
Study Limitations/Implications: Extensive management of dual-purpose cattle reduces the intensive use of some reproductive biotechnologies commonly applied in other animal production systems.
Findings/Conclusions: Improvement in the reproductive efficiency of dual-purpose cattle can be achieved by reducing the postpartum anestrus by using reproductive management strategies and minor modifications to common management practices.
Suckling and Excess Fat in the Postpartum Reproductive Activity of Hair Sheep
Authors: Osorio-Marín Yolanda , Torres-Hernández Glafiro , Becerril-Pérez Carlos Miguel , Gallegos-Sánchez Jaime
Published: September 2021

Objective: To evaluate the effect of excess fat and suckling control on postpartum reproductive activity of hair ewes.
Design/Methodology/Approach: Eighty-one (81) hair ewes with average weight of 58±8 kg were used, which on postpartum day 7 were assigned to one of four treatments under a completely randomized design with 2×2 factorial arrangement. Factor A is the type of suckling [continuous suckling (CS) and suckling control (SC)] and factor B, excess fat (with or without). In CS, ewes remained with their offspring 24 hours a day (n=16). In continuous suckling plus fat (CSF), ewes remained with the offspring all day plus the addition of 8% in dietary fat (n=24). In SC, it was 30 min of suckling only twice per day (n=14). In suckling control plus fat (SCF), controlled suckling lasted 30 min, twice a day plus 8% fat (n=25).
Results: The response to the treatments was similar (p > 0.05) in onset of estrus, return rate, gestation, prolificacy and fertilization; for the lambing rate variable, there were differences (p ≤ 0.05), the SCF treatment was higher (68%) compared to CS (50%) and CSF (50%), but equal (p < 0.05) to SC (57.1%).
Implications: In this experiment, it was observed that the SCF treatment presented a better response, implying that controlling suckling and providing excess fat helps to restore ovarian activity sooner after lambing.
Conclusions: Suckling control plus inclusion of dietary excess fat in ovulation induction protocols during early postpartum (around day 25 postpartum) can be included in routine reproductive management of flocks, improving the reproductive efficiency of hair sheep.
Low Reynolds Number Scaling Effects For Small-Scale Rotors
Authors: Jessa Ammar
Published: September 2021

Three T-Motor rotors with different diameters but otherwise identical relative geometries were tested in fully edgewise flow at different advance ratios and Reynolds numbers. The objective was to verify whether the existing scaling relationships between rotor size and the aerodynamic forces are applicable to small scale rotors that operate at relatively low chord-Reynolds numbers. The rotors were mounted onto a test stand housed inside a closed loop wind-tunnel where the air speed of the tunnel was varied to achieve different advance ratios. The chord-Reynolds umber at 75% of the radius of each blade were matched for ranges from 39,000 to 117,000. The experimental data was also compared to computational results from a blade element momentum theory-based method. The results showed that the existing coefficient based scaling laws can be used to predict the performance parameters for the thrust coefficient, power coefficient, longitudinal force coefficient, side force coefficient and, rolling moment coefficient for the full range of Reynolds numbers tested. Although for the pitching moment coefficient, a coefficient approach became less applicable for chord-Reynolds number of less than 100,000.
Imunoterapia subcutânea com aeroalergénios num hospital central em Portugal durante a pandemia de COVID-19
Authors:   Serviço de Imunoalergologia, Hospital de Santa Maria, Centro Hospitalar Universitário Lisboa Norte, Lisboa, Portugal, Silva Maria , Santos Amélia ,   Serviço de Imunoalergologia, Hospital de Santa Maria, Centro Hospitalar Universitário Lisboa Norte, Lisboa, Portugal, Pedro Elisa ,   Serviço de Imunoalergologia, Hospital de Santa Maria, Centro Hospitalar Universitário Lisboa Norte, Lisboa, Portugal
Published: September 2021

Introdução: A doença alérgica, rinoconjuntivite/asma brônquica alérgicas, são muito prevalentes em todo o mundo, e a terapêutica potencialmente modificadora é a imunoterapia com aerolergénios. Em dezembro de 2019 foi identificado um novo coronavírus na China (SARS-CoV-2), causando uma pandemia com efeitos devastadores. Por este motivo foi decretado o estado de emergência (EE) em Portugal pela primeira vez nesta pandemia, entre 18 de março e 2 maio de 2020 e toda a atividade não urgente foi suspensa no nosso hospital, incluindo a administração da imunoterapia subcutânea com aeroalergénios (ITSCA). Objetivo: Caracterizar os ajustes de dose de acordo com o atraso na administração da ITSCA, verificar a segurança da dose administrada no retomar da ITSCA e avaliar o agravamento de sintomas da doença alérgica nos doentes sob programa de ITSCA que a interromperam durante o EE. Material e métodos: Procedeu-se à análise dos processos clínicos de ITSCA dos 195 doentes que interromperam a dose de manutenção durante o EE. De acordo com a clínica e intervalo de atraso, foi reduzida a dose ou realizado novo esquema de iniciação, segundo o protocolo da Unidade Funcional de Imunoterapia com Alergénios adaptado de guidelines internacionais para esta fase. Resultados: 7,7% tiveram agravamento dos sintomas alérgicos durante o período de suspensão e 6,2% recorreram a terapêutica de resgate. 96,4% diminuíram a dose na retoma da ITSCA, com diminuição maioritariamente superior à prevista à luz do nosso protocolo. Registaram-se reações locais imediatas em 9,2%, não se tendo registado reações anafiláticas. Após a retoma, 9,7% agravaram os sintomas e 5,1% recorreram a terapêutica de resgate. Conclusões: A pandemia trouxe muita dificuldade no acompanhamento das patologias crónicas dos doentes, inclusivamente da doença alérgica. A maioria dos doentes não reportou agravamento dos sintomas e poucos tiveram reações adversas na retoma da ITSCA, demonstrando a segurança do protocolo de ajuste de dose.
Síndrome da panqueca e hipersensibilidade a AINEs: A propósito de um caso clínico
Authors:   Serviço de Imunoalergologia, Hospital de Dona Estefânia, Centro Hospitalar Universitário de Lisboa Central – CHULC, EPE, Lobato Mariana , Palhinha Ana ,   Serviço de Imunoalergologia, Hospital de Dona Estefânia, Centro Hospitalar Universitário de Lisboa Central – CHULC, EPE, Romeira Ana ,   Serviço de Imunoalergologia, Hospital de Dona Estefânia, Centro Hospitalar Universitário de Lisboa Central – CHULC, EPE, Pinto Paula ,   Serviço de Imunoalergologia, Hospital de Dona Estefânia, Centro Hospitalar Universitário de Lisboa Central – CHULC, EPE,   Centro de Estudos de Doenças Crónicas – CEDOC, Integrated Pathophysiological Mechanisms Research Group, Nova Medical School
Published: September 2021

A anafilaxia provocada pela ingestão de farinhas contaminadas por ácaros, nomeadamente farinha de trigo, é uma entidade rara. Descrevemos o caso de um rapaz de 12 anos, com antecedentes de rinite alérgica e suspeita de hipersensibilidade a anti-inflamatórios não esteroides, que apresentou dois episódios de anafilaxia sem desencadeante conhecido. Ambos os episódios ocorreram após ingestão de alimentos, que foram posteriormente tolerados. Realizaram-se testes cutâneos por picada para aeroalergénios e para os alimentos ingeridos antes das reações, positivos para ácaros e farinha de trigo do pacote utilizado e negativos para o extrato comercial de trigo, gliadina e farinha de trigo com e sem fermento de novos pacotes. Assumiu-se o diagnóstico de “síndrome da panqueca” e comprovou-se a hipersensibilidade a ibuprofeno, por resultado positivo em prova de provocação oral. Apresentamos este caso por se tratar de um diagnóstico que exige elevado nível de suspeição, devendo ser considerado no diagnóstico diferencial de anafilaxia sem causa aparente.
SYI’AH IMAMIYAH (Studi tentang persamaan dan perbedaannya dengan Ahlu Sunnah wa al-Jamaah)
Authors: Ilyas Mursalin , Ghany Abdul
Published: September 2021

Penelitian ini adalah suatu studi tentnag Syi’ah Imamiyah dilihat dalam persamaan dan perbedaannya dengan ahlusunnah wa al-Jama’ah. Persamaan dan perbedaan yang akan dibahas yaitu prinsipnya yang menyangkut kepemimpinan. Prinsip Syi’ah dalam hal ini mereka masukkan sebagai salah satu rukun iman yang tidak bisa diabaikan sebgaimna rukun-rukun lainnya. Sikap dan pandangan Syi’ah Imamiyah dalam masalah ini dilihat dari segi persamaannya dengan Ahlu Sunnah wa al-Jama’ah sangat sedikit, namun kalua dilihat dari segi perbedaannya didapatkan perbedaan yang sangat mencolok. Masalah ini sangat urgen ditampilkan untuk menjaga agar kaum muslimin terhindar dari paham-paham yang ekstrim seperti yang dikenal dengan istilah fundamentalisme yang sebagian besar berasal dari sikap  kaum Syi’ah, begitu pula untuk menajaga agar akidah umat islam tetap berpijak pada sumber azazinya.
PENGINTEGRASIAN NILAI-NILAI MAJA LABO DAHU DALAM MEMBANGUN KARAKTER RELIGIUSITAS PESERTA DIDIK
Authors: Rahman Arif , Malik Abdul , Martini Martini
Published: September 2021

Penelitian dalam skripsi ini bersifat bersifat penelitian kualitatif deskriptif yang dimana dalam proses pengumpulan datanya terbagi menjadi dua tahap, yakni data primer yang dimana data yang di hasilkan dari wawancara mendalam terhadap narasumber yang dapat di percaya dan memperkuat pengumpulan data. Sedanngkan data sekunder yakni berupa dokumen-dokumen grafis atau catatan dan benda-benda lain yang dapat mempertajam data primer.  Adapun teknik pengumpulan datanya yakni menerapkan tekhnik sampling porsive yakni wawancara tatap muka terhadap informal yang bisa menyajikan data yang akurat mengenai penelitian. di kaitkan dengan hasil pengamatan dan dokumentasi sehingga data di analisis dengan menerapkan kondensasi data atau penyajian data lalu di tarik sebuah kesimpulan yang menghasilakan sebuah pengamatan sesuai dengan kebutuhan penelitian. sehingga harapan dari pada pengamatan ini yakni untuk mengukur bagaimana penerapan nilai-nilai maja labo dahu peserta didik pada kegiatan pembelajaran dan bagaimana ahklak religiusitas peserta didik dari model penerapan nilai-nilai maja labo dahu pada pembelajaran Pendidikan Agama Islam di SMAN 1 Sape. Dari hasil penelitian setelah dilakukan pengolahan data, pengamatan langsung  dan verifikasi data, lalu ditarik kesimpulan bahwa penerapan nilai-nilai maja labo dahu pada kegiatan pembelajaran masih sangat tidak efekti, dikarenakan masih banyaknya ditemukan peserta didik yang melakukan pelanggaran di luar dari pada norma sebagai seorang pelajar, yakni di temukanyahasil kertas contekan ketika ulangan mid semester berlangsung, tak hanya itu, bahkan peserta didik sering kehilangan barang-barang elektronik di dalam kelas seperti handpone, laptop dan sebagainya. Padahal guru-guru di SMAN 1 Sape senantiasi memberikan bimbingan dan arahan kepada peserta didik, namun masih saja di temukan beberapa peserta didik yang masih  melakukan pelanggaran.
KONSEPSI PENGELOLAAN PULAU TERDEPAN SEBAGAI FORWARD OPERATING BASE DALAM MEWUJUDKAN KEAMANAN NASIONAL (Sebuah Tinjauan Scenario Planning)
Authors: Asmoro Novky , Swastanto Yoedhi
Published: September 2021

Konsep pengelolaan pulau terdepan sebagai forward operating base pada prinsipnya membutuhkan harmonisasi program antara pemerintah sebagai pengelola pada tataran kebijakan dengan berbagai institusi lain pada tingkat yang lebih teknis. Kompleksitas masalah tersebut tidak hanya terpaku bagaimana menggelar unsur-unsur kekuatan militer di berbagai pulau terdepan. Perlu pendalaman melalui kajian ilmiah secara komprehensif guna mengulas aspek lingkungan strategis yang relevan. Analisis secara deskriptif kualitatif berbasis scenario planning difokuskan pada aspek-aspek keamanan nasional termasuk, tren ancaman serta dampak sosio ekonomi saat menentukan wilayah pulau terdepan sebagai basis pertahanan. Pengelolaan yang proporsional diharapkan tidak hanya mewujudkan keamanan nasional secara utuh namun juga berhasil meningkatkan taraf kesejahteraan daerah-daerah tersebut.Kata Kunci: Forward Operating Base, Pulau Terdepan, Scenario Planning, Sosio Ekonomi, Tren Ancaman, dan Keamanan Nasional