bluuebunny/crossref_metadata_2025 huggingface dataset:
REDIRECIONAMENTO DA EXECUÇÃO FISCAL PARA SÓCIO-GERENTE NA OCORRÊNCIA DA DISSOLUÇÃO IRREGULAR DA SOCIEDADE EMPRESÁRIA
Authors: Santos Aline Batista dos
Published: October 2020

Trata-se de um artigo com o objetivo de esclarecer qual a responsabilidade dos sócios-gerentes no caso de redirecionamento da ação de execução fiscal quando houver a dissolução irregular da sociedade da qual é representante. Para isso, primeiramente será delineado em que momento é possível redirecionar a ação de execução fiscal para os sócios-gerentes, bem como quais os requisitos para o redirecionamento, levando em consideração a legislação vigente e a jurisprudência aplicada à matéria, tendo em vista que o redirecionamento da execução fiscal só é possível em alguns casos, como por exemplo, se houver a dissolução irregular da sociedade. A dissolução irregular da sociedade é assunto sumulado pelo Superior Tribunal de Justiça (STJ), que busca conceituar e frisar em que circunstâncias uma empresa é considerada dissolvida irregularmente. Além disso, é necessário estabelecer de quem é a responsabilidade pelos tributos não pagos caso ocorra a dissolução irregular da empresa contribuinte. Nesses casos, é possível atribuir a responsabilidade da pessoa jurídica a terceiros, ainda que tenham se retirado da sociedade empresária antes de sua dissolução irregular. Por fim, com respaldo na jurisprudência atual, é possível concluir a respeito de sobre quem deve recair a responsabilidade tributária nos casos da dissolução irregular da sociedade, para que assim a obrigação tributária seja adimplida.
COMPETÊNCIA PARA TRIBUTAR OPERAÇÕES DE MINERAÇÃO DE CRIPTOATIVOS
Authors: Silva Jules Michelet Pereira Queiroz e
Published: October 2020

O trabalho discute, da perspectiva do Direito Tributário, em qual esfera de competência se inserem operações de mineração de criptoativos. Essa operação consiste na “criação” de novos criptoativos por intermédio da capacidade de processamento de computadores que realizam cálculos, de modo a encontrar sequências numéricas compatíveis com séries estabelecidas por premissas anteriores. Parte-se de uma abordagem conceptualista das regras de competência tributária, avaliando em que medida as regras vigentes admitem a tributação de operações com bens intangíveis, notadamente bens digitais. O trabalho avalia a incidência de quatro impostos distintos – ICMS, IPI, ISS e IOF – sobre a operação de mineração. Conclui que as operações de mineração, por não poderem ser subsumidas em regra de competência constitucional específica, são tributáveis pela União por sua competência tributária residual.
INCENTIVOS FISCAIS DE ICMS E SELETIVIDADE AMBIENTAL
Authors: Silva Lázaro Reis Pinheiro , Bevilacqua Lucas
Published: October 2020

O presente artigo tem por propósito examinar a aplicação do princípio constitucional da seletividade (art. 155, § 2º, inciso III) no Imposto sobre a Circulação de Mercadorias e Serviços (ICMS) sob uma perspectiva ambiental. Para tanto, parte de uma análise da extrafiscalidade do ICMS e da neutralidade concorrencial para, em seguida, analisar as distintas perspectivas do critério da essencialidade. Ao final empreende estudo de caso do Convênio n. 100/1997, objeto da Ação Direta de Inconstitucionalidade (ADI) n. 5.553/DF, com vistas a apresentar algumas balizas teóricas, a fim de contribuir para ao debate de tema tão relevante para a política tributária dos Estados e do Distrito Federal.
A (IN)DEDUTIBILIDADE DE QUANTIAS REFERENTES À QUITAÇÃO DE DÉFICIT ECONÔMICO DE PLANOS DE PREVIDÊNCIA PRIVADA DA BASE DE CÁLCULO DO IMPOSTO DE RENDA DE PESSOA FÍSICA
Authors: Dantas Álvaro Jáder Lima
Published: October 2020

Neste artigo, guiando-se pelo método do construtivismo lógico-semântico de Paulo de Barros Carvalho, investiga-se a possibilidade de se deduzir da base de cálculo do Imposto de Renda de Pessoas Físicas as contribuições de natureza extraordinária pagas a entidades de previdência complementar privada. Trabalhase a temática, desse modo, a partir do julgamento do Tema Representativo de Controvérsia n. 171 pela Turma Nacional de Unificação. Estabelece-se, para tanto, um estudo multidisciplinar, observando-se categorias tanto do Direito Civil quanto do Direito Previdenciário, adotando-se seus conceitos para fins interpretativos em consonância com o art. 109 do Código Tributário Nacional. Assim, como modo adequado ao método que se segue, investiga-se a semântica, ou a natureza jurídica, tanto das verbas dedutíveis do Imposto de Renda quanto das contribuições extraordinárias acima citadas, tendo em vista compreender se a natureza destas últimas satisfaz os critérios das primeiras, de modo que se possa responder se essas quantias não ordinárias podem ou não ser consideradas verbas dedutíveis.
PANDEMIA DA COVID-19 E A FLEXIBILIZAÇÃO DE INSTITUTOS TRIBUTÁRIOS: A IMPORTÂNCIA DOS JUÍZOS DE EQUIDADE EM CALAMIDADES PÚBLICAS
Authors: Ferreira Neto Arthur M. , Ravanello Alexandre
Published: October 2020

Este artigo jurídico tem como objeto a análise da possibilidade de flexibilização de institutos tributários em períodos de decretação de calamidade pública. Assim, diante da pandemia mundial da Covid-19, surge a necessidade de adoção de medidas jurídico-tributárias para salvaguardar não apenas a atividade econômica empresarial e a manutenção de empregos, mas também a persistência da capacidade contributiva do contribuinte no pagamento de tributos. Tais ações possuem, como principal finalidade, a redução dos impactos econômicos/financeiros na sociedade. Contudo, muito embora o caráter de urgência dessas medidas, a flexibilização de normas tributárias deve ser realizada por meio de juízos de equidade ou por meio do chamado postulado da razoabilidade, no sentido de avaliar quais casos são efetivamente extremos e gravíssimos em um contexto pandêmico geral, merecendo, portanto, uma maior atenção por parte dos entes públicos e principalmente do Poder Judiciário.
JUROS SOBRE O CAPITAL PRÓPRIO: NATUREZA DO RENDIMENTO À LUZ DOS ACORDOS PARA EVITAR A DUPLA TRIBUTAÇÃO
Authors: Castro Vitor Manuel Franciulli de Lima
Published: October 2020

O presente artigo dedica-se ao estudo da natureza dos Juros sobre o Capital Próprio (JCP) para fins de aplicação dos Acordos de Dupla Tributação (ADTs) assinados pelo Brasil. Os JCP são conhecidos por conter características tanto de lucros distribuídos quanto de juros. Devido à estrutura cedular dos ADTs, a natureza híbrida do rendimento mostra-se como um desafio de qualificação nas suas disposições. Esse é o problema que este artigo enfrenta. Para tal, é analisada a natureza jurídica dos JCP para fins de direito interno e internacional tributários, com atenção ao Modelo OCDE e sua influência na política fiscal internacional brasileira. Por fim, procede-se a um exercício de enquadramento do rendimento nas disposições de cada ADT assinado pelo Brasil; levando-se em conta enfrentamentos do tema realizados pela Receita Federal do Brasil e pela jurisprudência nacional e estrangeira.
O PRINCÍPIO DA REALIZAÇÃO DA RENDA E A AVALIAÇÃO A VALOR JUSTO NA OPERAÇÃO DE REDUÇÃO DE CAPITAL COM ENTREGA DE ATIVOS AOS SÓCIOS OU ACIONISTAS
Authors: Malpighi Caio Cezar Soares
Published: October 2020

Pretende-se tratar neste artigo acerca da tributação direta da renda em caso de operação societária de redução de capital com entrega a valor de custo aos sócios ou acionistas de ativos que haviam sido contabilizados por meio de avaliação a valor justo (AVJ), buscando-se verificar se, nesta situação, a tributação de ganho de capital com base nesta mensuração contábil em face da sociedade alienante encontraria óbice na regra matriz de incidência do imposto sobre a renda, tendo como critério de aferição o princípio da realização da renda.
AS CONSEQUÊNCIAS DAS RESTRIÇÕES À DEDUTIBILIDADE DE DESPESAS COM ROYALTIES INCORRIDAS POR EMPRESAS BRASILEIRAS: DESINCENTIVO AO INVESTIMENTO EM TECNOLOGIA
Authors: Trentini Helena
Published: October 2020

Esse artigo objetiva analisar as consequências da manutenção do regime brasileiro que impõe restrições à dedutibilidade de despesas com serviços técnicos e royalties incorridas por empresas brasileiras e pagas a não residentes. Para isso, analisaremos as regras brasileiras de preços de transferência para a tributação de serviços não técnicos e as regras que estabelecem os limites de dedutibilidade de royalties e serviços técnicos, aplicáveis às remessas realizadas por residentes brasileiros para pagamentos desses serviços e royalties a não residentes. A partir disso, concluiremos que tais consequências podem ser negativas para a economia brasileira e que uma possível alternativa para reduzir essas consequências negativas seria harmonizar essas regras com o sistema de tributação internacional de preços de transferência baseado no princípio “arm’s length”.
A CASE STUDY ON ANJANANAMIKA W.S.R TO STYE
Authors: Nisarga M S  , Prakruthi G
Published: October 2020

Stye is an infection of the sebaceous glands of zeis at the base of the eye lashes, or an infection of the apocrine glands of moll. In Ayurvedic science, based on clinical signs and symptoms, stye can be correlated to Anjananamika where the symptoms include Dahatodavatitamrapidaka– i.e., boil which will be in Tamravarna associated with burning sensation and pricking sensation at Vartmapradesha i.e., in the lid and the other symptoms includes Mridvimandaruja– it will be soft and associated with mild pain. The line of treatment of the disease Anjananamika (stye) includes Swedana (hot compress), Nishpidana (pressure applying to drain out pus), Bhedana (incision), Pratisarana (rubbing of medicaments over the lids), Anjana (collyrium). The objective of the present study is to evaluate the effect of Bidalaka and Aschyotana along with internal medicines. A 19-year female patient approached the Shalakya tantra OPD of Sri Paripoorna Sanathana Ayurveda Medical College, Hospital and Research centre, Nelamangala, Bangalore with the complaints of swelling in the left eye lid since 3 days with mild pain and redness of the eyes. On examination, the whole edge of the left eye lid was oedematous along with the presence of an abscess in outer canthus. On these signs and symptoms, the patient was diagnosed as a case of stye and advised Kriyakalpa based on the Roga and Rogibala along with internal medicines which have given promising results with the complete absence of the symptoms within 10 days.
MANAGEMENT OF GARBHINI PANDU WITH DRAKSHA GHRITA AND LAKSHMANA LAUHA: A COMPARATIVE CLINICAL STUDY
Authors: Vishwanath Tekam  , B. Pushpalatha  , K. Bharathi  , Sujata Kadam
Published: October 2020

Anaemia during pregnancy is a major public health problem throughout the world, particularly in the developing countries. According to WHO, prevalence of anaemia in pregnant women is estimated as 14 per cent in developed and 51 percent in developing countries. In India the prevalence is 65-75 percent. Acharya Kashyapa explained that like other disorders Samprapti of Pandu is also similar in Garbhini. So all narration mentioned in Ayurvedic classics regarding Pandu is applicable to Garbhini- Pandu. In the present study total 37 patients were recruited under the study and distributed into two groups Group-A (Draksha ghrita) and Group-B (Lakshmana lauha). After completion of trial 30 patients data was only available for assessment and 07 patients were dropped out from the study due to their irregular follow-up. On analysis of results, none of the patient has showed excellent relief. 10.00% and 30.00% patient has showed moderate relief in group A & B respectively. 06.00% and 10.00% patient in A and B group showed marked relief while 06.66% and 00.00% patient in has showed mild relief in A and B group and also the 26.66% and 16.66% patient has showed no relief. When the two groups A and B were compared with each other, the percentage of relief is found higher in group B, so it implies that group B is more clinically significant than group A. Overall conclusion of this study is that Draksha Gritha and Lakshmana lauha both drugs are effective, but Lakshmana lauha is comparatively better to cure the Subjective and Objective parameter of Garbhini Pandu.
PRASAVA (LABOUR) IN AYURVEDA- A LESS KNOWN CONCEPT
Authors: Shreyes. S  , Asokan V  , Yogitha Bali M.R
Published: October 2020

Childbirth is a physiologic and natural process has been undertaken by women over the years with professional assistance in which most of the women experience labour pain and childbirth as most severe and agonising event of a woman’s existence. Labour is linked with a painful experience, though there are no underlying pathological processes, a lot of women are worried about labour pain and how they can be relieved of pain. Pharmacological agents such as pethidine (Meperidine) and other analgesics are used to effectively control labour pain. Both pharmacological and non-pharmacological approaches are necessary to relief labour pain effectively. Some women employ other non- pharmacological pain relief measures during labour such as breathing exercises, taking showers, and assuming specific positions and moving about to control their pain. In addition, the use of herbal medicine has been reported to relieve labour pain. Description of labour in Ayurvedic science, though found since 5000yrs ago is a very less known concept to many people as they are not much in practice. Currently the labour is managed only by the conventional medicine with some interventions with addition of Yoga and Ayurveda in the Antenatal care. By evaluating the complete knowledge of Prasava or the labour explained in Ayurvedic science, the same may be incorporated as an add-on in the future studies to make it evidence based and also to corroborate the authenticity of the science through research.
Does Gender Diversity in the Boardroom Improve Firm Performance? Evidence from Indonesia
Authors: Pasaribu Pananda , Masripah Masripah , Mindosa Bonnie
Published: October 2020

This study investigates board gender diversity in Indonesia’s listed firms and its effect on firm performance from 2011–2016. After addressing the endogeneity of diversity, the results in this paper show that the proportion of female in the boardroom marginally improve firm performance. Firms with two or more female in the boardroom have a stronger impact on firm performance than firms with one female in the boardroom, consistent with the critical mass effect. Finally, certain sectors will gain more benefits of appointing females in the boardroom. The results suggest that increasing gender diversity in the boardrooms can have beneficial effects on firm performance, but the benefits may be subject to the critical mass and firm industry.
The Effect of School Operational Assistance Program on Investment in Education by Households: Evidence from Indonesia
Authors: Sari Nia Pramita , Tanaka Ryuichi
Published: October 2020

The School Operational Assistance Program, referred to as BOS, is a demand intervention program indirectly provided by the government of Indonesia to students through schools, started in July 2005. This paper examines the impact of BOS on educational investment by households and other expenditure such as food and non-food consumption. Using the observations of 1,161 households with at least one member studying in public school from the fourth wave of the Indonesian Family Life Survey (IFLS 4), we discover that BOS is effective in relaxing household’s budget constraint, thus increasing educational investment by households. We also discover that households with low income benefit significantly from BOS relative to those with high income. Additionally, we discover that BOS assists households, regardless of their income level, in increasing their spending on food and non-food items.
The Impact of Human Capital on Shadow Economy in Indonesia
Authors: Saraswati Saraswati , Agustina Neli
Published: October 2020

Shadow economy is a market for legal and illegal goods and services that escape recording and estimation of GDP. It can cause inaccurate estimation of GDP, declining tax revenue, and less precise economic policies. Improving the quality of human capital, both in education and health dimensions, can reduce shadow economy. The research aims to estimate shadow economy and analyze the influence of the quality of human capital on shadow economy in Indonesia. Applying time series multiple linear regression analysis, the findings show that the average shadow economy in Indonesia is 28.97 percent, changes in life expectancy negatively affect changes in shadow economy, while changes in the gross participation rate of tertiary education have a positive effect.
Mulheres e violência de gênero na pós-graduação em uma faculdade de engenharia
Authors: Closel Miraldi Ana Beatriz , Martins Igor Micheletto , Santos de Camargos Liliane
Published: October 2020

O objeto investigado por essa pesquisa são as relações sociais mantidas no ambiente universitário na Universidade Estadual Paulista (UNESP) em Ilha Solteira, as quais serão analisadas sob um recorte de gênero. A escolha do "campus" se deve a predominância de cursos de engenharia o que, tradicionalmente, indica maioria de homens e um ambiente tendencialmente machista. O objetivo geral da pesquisa de Iniciação Científica cuja coleta de dados foi finalizada em março de 2019 foi compreender se há relação entre gênero e violência institucional. A metodologia é de natureza quali-quantitativa; desta forma, num primeiro momento, foi elaborado um levantamento acerca das mulheres que ingressaram nos programas de pós-graduação na instituição, bem como diagnosticado a quantidade de professoras orientadoras que compõem o corpo docente vinculado a pós-graduação. Após realizar esse diagnóstico, foi elaborado um questionário para que as pós-graduandas pudessem responder, e o mesmo foi analisado. Considerando a relativa escassez de fontes sobre esse tema, a pesquisa pretende contribuir para problematizar a realidade da pós-graduação dentro de tal instituição.
Educação inclusiva:
Authors: De Camargo Camila Pereira , De Camargo Eder Pires
Published: October 2020

Esta pesquisa, recorte de uma tese de doutoramento, investiga as representações sociais (RS) de licenciandos de primeiro e último ano de um curso de licenciatura em química de uma Universidade do Estado de São Paulo. Participaram 25 licenciandos ingressantes e 14 licenciandos matriculados no último ano. Os dados foram constituídos por meio da aplicação de questionário, utilizando a técnica da evocação livre de palavras associadas ao termo “Educação Inclusiva”, utilizando o software IRAMUTEQ® para a produção do quadrante para análise prototípica e do grafo de similitude entre os termos evocados. As RS dos ingressantes se pautam em conceitos mais abstratos relacionados à inclusão social, enquanto as RS dos concluintes trazem elementos mais concretos da educação, porém são mais fortemente ligados à modalidade da Educação Especial, não sendo evidente a influência do processo formativo como um transformador do núcleo das representações.
MISI KEMITRAAN MENGENTASKAN BUTA AKSARA DI DUSUN BAVUAYA DESA KARUVIA KECAMATAN PINEMBANI SULAWESI TENGAH DENGAN MEMBANGUN RUMAH BACA
Authors: Salurante Tony , Wibowo Moses
Published: October 2020

Dusun Bavuaya merupakan salahsatu dusun di Desa Karuvia di Donggal Sulawesi Tengah. Keberadaan masyarakat yang masih tradisional membuat masyarakat menjadi wilayah yang tertinggal dalam berbagai hal. Selain masalah jarak yang jauh dari pusat desa karena hidup ditengah pegunungan. Masalah utama lain masyarakat di pegunungan Kecamatan Pinembani yang masih buta huruf 99%. Dalam rangka ikut serta program pemerintah dan bersama menjalankan sebuah pendekatan untuk mengatasi masalah tersebut. Artikel ini menunjukkan bahwa sekalipun tantangan dalam pelayanan misi daerah pedalaman sangat sulit namun dengan melalukan Misi Kemitraan beberapa kendala utama dapat teratasi dan menunjukkan hasil positif. Program ini bertujuan juga untuk meningkatkan kualitas hidup masyarakat tertinggal secara sosial.
OIL PRICE VOLATILITY AND INFRASTRUCTURAL GROWTH: EVIDENCE FROM AN OIL- DEPENDENT ECONOMY
Authors: Igbinedion Sunday Osahon
Published: October 2020

Since the discovery of crude oil in Nigeria in 1957, the Nigerian economy has remained a mono-product economy largely impacted by the effects of oil price volatility with its attendant adverse consequences on the nation’s revenue profile and infrastructural growth. Accordingly, this paper attempts to investigate the nexus between oil price volatility and infrastructural growth in Nigeria, utilizing cointegration and error correction modeling approach for the period 1981-2015. The data for this study were sourced from the Central Bank of Nigeria Statistical Bulletin, 2014 and 2016 editions. The results suggest that both oil price volatility and inflation rate tend to exert negative impact on infrastructural growth, while the appreciation of real exchange rate tend to trigger investment in infrastructure. Accordingly, we recommend, among others, the need to design and implement effective diversification policies with a view to raising the nation’s revenue trajectory, while strengthening local crude oil refining capacity so as to minimize the adverse consequences of such external shocks on the domestic economy.
Pencapaian hubungan diplomatik Kerajaan Melayu berdasarkan kajian manuskrip Melayu
Authors: Noor Muhammad Prof. Madya Dr. Salmah Jan
Published: October 2020

Hubungan diplomatik ialah hubungan yang terjalin antara dua atau lebih kerajaan yang berhasil mendapatkan titik persamaan bagi mencapai matlamat yang dirancangkan. Matlamat utama ialah perdamaian. Sesebuah kerajaan tidak akan dapat menjalinkan hubungan sekiranya tiada sifat toleransi terhadap kerajaan lain. Hubungan diplomatik juga membuktikan pencapaian dalam pemerintahan kerajaan Melayu. Pencapaian ini banyak dicatatkan oleh pengarang dalam manuskrip Melayu yang bergenre sastera sejarah untuk diwarisi kegemilangannya oleh generasi kini. Selain itu, pencapaian kerajaan Melayu dalam hubungan diplomatik sangat berkait rapat dengan aspek intelektual. Aspek keintelektualan inilah yang membentuk strategi diplomatik berkesan dan diaplikasikan oleh kerajaan Melayu dengan kerajaan lain yang telah membawa impak positif terhadap pentadbiran kerajaan Melayu. Dalam perbincangan ini, naskhah Sulalat al-Salatin yang telah diselenggarakan oleh A. Samad Ahmad menjadi bahan rujukan utama
Sejarah, perkembangan ekonomi dan hubungan antarabangsa Kedah Tua dari kurun ke-2 hingga ke-14 Masihi
Authors: Ramli Prof. Madya Dr. Zuliskandar
Published: October 2020

Kertas kerja ini bertujuan untuk melihat kepada perkembangan kronologi sejarah, ekonomi dan hubungan antarabangsa yang berlaku dalam kerajaan Melayu Kedah Tua dari kurun ke-2 hingga ke-14 Masihi. Pendekatan yang diambil untuk berhujah adalah dengan menggunakan sumber bertulis asing sama ada dari Arab-Parsi, China dan India serta data-data arkeologi yang dijumpai hasil penyelidikan yang bermula sejak 1840-an oleh Lef. Kolonel James Low. Data arkeologi berkenaan dengan Kedah Tua diinterpretasi berdasarkan kepada jumpaan artifak, ekofak dan juga features. Antara artifak yang penting ialah inskripsi yang mana dihasilkan ketika pemerintahan Dinasti Chola, selain monumen berupa candi berunsur agama Buddha dan Hindu telah menunjukkan kepentingan Kedah Tua dalam lanskap sejarah sebelum abad ke-14 Masihi. Kekuatan ekonomi kerajaan Melayu Kedah Tua juga didapati berkembang sejak zaman akhir prasejarah lagi dengan berkembangnya industri pembuatan tembikar tanah dan juga peleburan besi di Sungai Mas dan juga di Sungai Batu. Industri pembuatan manik kaca Indo-Pasifik juga berkembang ketika zaman protosejarah di samping kepakaran dalam ilmu senibina candi dan pembuatan bata.
TOFIQ QULIYEV’İN “QIZIL ÜZÜK” ESERİNİN ŞAN VE KLASİK GİTAR İÇİN UYARLANMASI
Authors: RANJBARİ Mohammad , BİREL Abdullah Semih
Published: October 2020

Gitar çalgısı dünya okullarında solo çalgı olarak kabul edilmeden önce çoğunlukla şarkı eşliği için kullanılmaktaydı. Gitar çalgısının, yapısı gereği armonik ve kontrpuantal müzik yapıtlarına uygunluğu, arpej ve legato tekniğinde ayrıcalıklı bir tınıya sahip olmasının yanı sıra, perküsyon etkisi yaratan ritmik bir kabiliyeti de mevcuttur. Klasik gitar çalgısının tarihî gelişim süreci dikkate alındığında, bu naif sesli çalgının insan sesine eşlik etmek için mükemmel bir ses altyapısı oluşturma potansiyeline sahip olduğu bestecilerin de dikkatini çekmiştir. Nitekim Schubert ve Berlioz gibi ünlü romantik dönem bestecileri klasik gitar çalgısı için şarkı eşlikleri yazmışlardır.Bu çalışmada Azerbaycanlı besteci Tofiq Quliyev’in Baxtiyar adlı filme yazdığı şarkılardan Qızıl Üzük adlı eseri ele alınmıştır. Araştırmada adı geçen bu eserin, klasik gitar estetiği göz önünde bulundurularak klasik gitara uyarlanması ve yorumlanması ile repertuara katkı sağlanması amaçlanmıştır. Bu doğrultuda, eserin klasik gitar çalgısına uyarlanışında teknik ve müzikal özelliklere önem verilerek eserin orijinal yapısının bozulmamasına dikkat edilmiştir. Ayrıca, yeni bir edisyon oluşturmak amacıyla, eser nota yazım programında gitar notasyonuna uygun biçimde yeniden yazılmıştır.
MASKOTLARIN GÜNCEL GRAFİK TASARIM ÜRÜNLERİNDE KULLANIM ÖRNEKLERİNİN İNCELENMESİ
Authors: KARAŞAHİNOĞLU Şadi , VURAL Serkan
Published: October 2020

Endüstri devrimi ve sonrasında ortaya çıkan tüketim toplumunda pazarlama faaliyetleri açısından, rakiplerden ayrılma noktasında markalı ürün ve hizmetlerin yaratılması bir gereklilik haline dönüşmüştür. Bu süreçte bazı firmalar markalarıyla özdeşleştirilebilecek maskot tasarımları kullanma yoluna gitmişlerdir. Tarihsel olarak bakıldığında bazı maskotların marka değerlerine önemli katkılar sağladığı uzun yıllar kullanıldığı, bazılarının ise markaya bir fayda sağlayamadan kısa sürede ömürlerini tamamladıkları görülmektedir. Hayvan, insan, robot gibi pek çok farklı figürün maskot tasarımlarında yer alabildiği; bazı çağrışım ve mesajların tüketicilere maskotlar aracılığıyla kolaylıkla iletilebildiği bilinmektedir. Güç, hız, zekâ, temizlik, sağlık, enerji benzeri kavramlar bazı durumlarda maskotlar yardımıyla sembolize edilebilmektedir. Bu nedenle maskotların reklam mecralarında kullanımı, grafik tasarım ürünleri açısından da oldukça önemli bir konuyu teşkil etmektedir.Çalışmada nitel araştırma ve betimsel analiz yöntemleri çevresinde örnek incelemesi yapılmış; kısaca maskot tasarımlarının tarihsel sürecinden bahsedilerek; maskot kullanımına yer veren güncel pazarlama ve reklam materyallerinin grafik tasarım açıdan değerlendirilmesi amaçlanmıştır. Tasarım örneklerindeki maskotlar yerleşim planı (layout), görsel öncelik düzeni (hiyerarşi) gibi grafiksel temeller üzerinden analiz edilmeye çalışılmıştır. Genel olarak tanınırlıkları yüksek olan maskot karakterlerin, grafik tasarım ürünlerinde daha sık ve tasarım yüzeylerinde daha büyük oranlarda kullanılabildiği gözlemlenmiştir.
Prescription Audit: Observation and Outcome on Ideal Perspectives
Authors: Rahman AFM M , Nasir M , Chowdhury M , Alam Md K
Published: October 2020

Nowadays, rational use of drug is given utmost important in the treatment of diseases all over the world It is considered that writing an ideal or correct prescription is also very vital and important part of rational prescribing of drug. A prescription is the mirror of treatment and treatment plan for short and long term use. An ideal prescription has got different essential parts in addition to drug treatment where patients' complete cure depends in many ways. This was a randomized cross sectional observational study carried out from July 2013 to December 2013. A prescription may be incomplete due to absence of patient's age, name, sex, doctor's initial, registration number and date, and also with many prescribing errors due to poor hand writing, drug name confusion, poor history taking, calculation errors, inadequate drug knowledge, inadequate knowledge about clinical status of patients, unnecessary investigations, improper diagnosis and absence of complete information about patient and doctor. It is known that patients can be harmed as a result of some prescribing errors. In this study, the number of prescriptions audited were 280. It was observed that incomplete direction for use of drug (60%) and missing prescribers' registration number (86%) are the highest among the errors audited this time.
Use of Alternative Medicine Among Women in an Urban And Rural Area of Bangladesh
Authors: Haque N , Aleem M A , Haque M
Published: October 2020

Alternative medicine (AM) has been widely practiced to manage health in many parts of the world for long. Pattern of use of AM differs by geographical locations and culture. Previous study findings suggest clear urban-rural divide on the frequency and pattern of use of AM This study was conducted to focus on this area for which little evidence exists within Bangladeshi context. Total of 230 women (115 from both rural and urban areas) of ?18 years of age were enrolled to collect information on frequency and pattern of use of AM in Bangladesh using structured questionnaire. The information was compared between the rural and urban areas to infer statistically significant differences. Proportion of participants using AM was greater among rural compared to urban women (67% vs 42%; p<0,004 The most commonly used modality of AM by urban was Homeopathy as opposed to Kaviraji and spiritual healing by rural users (75% vs 63% and 42% respectively; p<0.05). Relatively more among the urban were past users as opposed to greater proportion among rural respondents being current users of AM Simultaneous usage of both alternative and conventional method were more common among urban women. Most of urban had AM on daily basis in contrast to majority among rural users using it only once in a while. The most frequently treated conditions by AM were stiff or painful joints and arthritis among both groups and there were no significant statistical differences in this regard. Rural women used AM more often compared to women in urban setting. Homeopathy was the most commonly used modality of Al among urban in contrast to Kaviraji or spiritual healing among rural women. There were statistically significant differences for certain pattern of use of AM between women in urban and rural areas. Issues related to availability of conventional health care facilities, health care behavior and socio-demographic factors may play crucial role for these differences. Study with greater number of samples along with qualitative research methods to better characterize AM usage in both rural and urban settings are recommended.
Assessment of Hearing Impairment in School Children of Rural area in Jamalpur
Authors: Daulatuzzaman Md. , Majumder K A , Hossain F Md. S , Khan E H , Hossain O
Published: October 2020

The cross sectional study was done too measure prevalence of hearing impairment (HI) in school children living in poverty area of Bangladesh and to identify risk factors for HI and assess its impact on academic performance. The study was conducted on 325 school children (aged 6-19 years) of Digpait D.K high school, Jamalpur, from January 2013 to July 2013. Audiological health was assessed with pure-tone audiometry, tympanometry, and otoscopy. The primary outcome was HI, defined as average threshold >25 dB HL for 0.5, 1, 2, and 4 kHz, in one or both ears (a s per World Health Organization/International Organization for Standardization). A questionnaire on health history was administered to parents. HI prevalence: 6.9 percent, risk factors for HI: neonatal jaundice (8.0) seizure (7. 31), hospitalization (15.3), recurrent otitis media (13), past otorrhea (13.7), tympanic membrane abnormality (14.8), cerumen impaction (6.3) and eustachian tube dysfunction (8.67). HI was an independent predictor of academic failure (3.36). impoverished Bangladesh school children were four to seven times more likely to experience HI than children living in higher-income countries. Untreated middle ear disease in the context of limited access to pediatric care was a major risk factor for HI. Furthermore, HI was associated with worse scholastic achievement.
Incidence of Involvement of Nipple Areola Complex in Breast Cancer
Authors: Hoq Md. R , Sayeed A , Khan B , Parvin R , Khan S I
Published: October 2020

In this prospective study, fifty cases of breast cancer were studied in a tertiary care center & different hospitals of Dhaka city for one year, aimed to determine the incidence of malignant involvement of NAC in breast cancer patients of our country with clinically uninvolved nipples from history and postoperative histopathological reports of mastectomy specimens. The age distribution of Breast cancer varied from 25 to 75 years. Highest incidence was in 5th and 6th decades numbering 30 (60%) cases. Incidence of 3rd decades was 8 (16%) cases and in 7th decades was 12 (24%) casesin relation to menstrual cycle Breast Ca incidence is more in post-menopausal women numbering 28 (56%).Lump size of most of the study population found within 2-Scm (T2 stage). Incidence of axillaty lymph node metastasis found positive in 28 patients (56%) and no metastasis in 22 patients (44%). Of 50 patients maximum no 22 (44%) found with moderately differentiated tumour, 16 (32%) patients found poorly differentiated, differentiation could not be assessed in 12 (24%) patient and well differentiated tumour found in only 2 (4%) patients. The most common histological type found in the study population is IDCC 44 (88%). Skin involvement was 0% and only 2% patients have malignant involvement of NAC from underling breast cancer. The conclusion in respect to this study is, Nipple areolar complex can be preserved with breast reconstruction in carefully selected patients going for breast cancer surgery with safe oncologic outcome.
Apresentação
Authors: F. Domínguez Avila Carlos
Published: October 2020

O undécimo número da revista Hegemonia apresenta seis artigos inéditos sobre economia, política, cultura e sociedade internacional. O primeiro artigo aborda a inserção internacional de segurança do Brasil. O segundo artigo comenta a relevância dos mecanismos de resolução de controvérsias e seu impacto nos temas de desenvolvimento sustentável. O terceiro artigo destaca a importância da evolução recente do sistema de partidos políticos no Brasil. O quarto artigo explora a relevância das políticas de ensino superior no Brasil, com destaque para o ProUni. O quinto artigo menciona a importância da regulação no mercado de televisão a cabo. O último artigo coloca em questão o tema de gênero e sua relevância na inserção internacional do Brasil.
Apresentação
Authors: F. Domínguez Avila Carlos
Published: October 2020

O novo número da revista Hegemonia apresenta sete artigos inéditos sobre economia, política, cultura e sociedade internacional. O primeiro artigo aborda a crise econômica internacional iniciada em 2008. O segundo artigo comenta a evolução da economia argentina nos primeiros anos do século XX. O terceiro artigo destaca a importância da cooperação Sul-Sul, com destaque para o relacionamento entre o Brasil e a África. O quarto artigo explora o impacto da segurança alimentar. O quinto artigo menciona a importância da Guerra do Paraguai ou Guerra da Tríplice Aliança. O seguinte artigo coloca em questão o tema da segurança regional, particularmente o Conselho de Defesa Sul-americano. E finalmente se aborda a evolução recente da juventude e do desenvolvimento social na América Latina.
Apresentação de Dossie: Empreendimentos, Impactos Socioambientais e Direitos Sociais
Authors: Guimarães Duarte Domínguez Aldira
Published: October 2020

O crescente desenvolvimento científico e tecnológico dos últimos 30 anos tem cada vez mais desafiado a compatibilidade entre atividade econômica e conservação do meio ambiente. A noção de desenvolvimento sustentável, hoje amalgamado no termo sustentabilidade socioambiental tem buscado se consolidar, com a ideia do uso racional dos recursos naturais existente, garantindo assim que as gerações futuras também venham a usufruir do que a natureza disponibiliza ao planeta. Nessa luta, avanços e retrocessos têm sido observados. Percebe-se que novos atores sociais como Organizações Não Governamentais, Institutos, Universidades e Centros de Pesquisas, passaram a compor de forma ativa o cenário ambiental, sendo a participação das empresas ainda muito discreta. [...]
Apresentação
Authors: F. Domínguez Avila Carlos
Published: October 2020

Com muita satisfação, apresentamos o quinto número da Revista Hegemonia. Nesta oportunidade o número inclui seis artigos inéditos sobre temas de interesse das relações internacionais. Os trabalhos foram produzidos por colegas do UNIEURO e de outras instituições. Cumpre acrescentar que no inicio de 2010 a revista Hegemonia passou a ser classificada no sistema Qualis, da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – CAPES –, orgão do Ministério da Educação que cuida da produção científica do Brasil. Especificamente a revista Hegemonia é considerada Qualis B5, pelo Comitê de Ciência Política e Relações Internacionais daquela instituição. Parece interessante comentar que o nosso objetivo geral é continuar publicando artigos originais e de alta relevância científica. [...]
Apresentação
Authors: F. Domínguez Avila Carlos
Published: October 2020

Com muita satisfação, apresentamos o sétimo número da Revista Hegemonia. Nesta oportunidade o número inclui seis artigos inéditos sobre temas de interesse das relações internacionais. Os trabalhos foram produzidos por autores brasileiros e estrangeiros. Abrimos o presente número com o trabalho da professora Maria José Brunetto, sobre a questão agrícola nas negociações internacionais, especialmente no contexto da Rodada Doha. Seguidamente o doutorando Khagani Guliyev trata sobre a perspectivas russas sobre o Mar Cáspio. O terceiro artigo é da doutora Ludmila Moreira Lima, e aborda a relevância da região amazônica sob a perspectiva antropológica e política. O quarto artigo é do Mestrando João Henrique Aguiar, e aborda aspectos fundamentais da política externa global do Brasil durante os primeiros anos do século XXI. O quinto artigo é do bacharel Paulo Roberto Alencar explora a questão enérgica e seu impacto nas relações internacionais dos países da América Latina. E finalmente a bacharel Tiffani Guimarães Costa comenta o sistema de resolução de controvérsias no contexto geral da Organização Mundial do Comércio.
- اقتران العفو بالصفح في القرآن الكريم
دراسة دلاليّة سياقيّة
The connection between the amnesty and forgiveness in the Holly Quran, (Semantic and Contextual Study)
Authors: ALHADEED RAWAN FOUZAN MUFADE
Published: October 2020

يقصد هذا البحث إلى دراسة اقتران لفظي (العفو) بـ (الصفح) في القرآن الكريم، مع التفريق بينهما وبين ما يقاربهما من الألفاظ؛ من حيث اللغة والدلالة، وبيان أثر ذلك في السياق القرآني؛ لاستنباط الفوائد القرآنية التي يحملها هذا الاقتران؛ وذلك باستقراء لفظي(العفو) و(الصفح) من المعاجم اللغوية، واستقراء الآيات التي اقترن فيها اللفظان أحدهما بالآخر وتحليلها، وتحليل هذه البيانات، واستنباط العلاقات بينهما وبين السياق القرآني؛ من خلال أربعة مواضع في القرآن؛ سورة البقرة والمائدة والنور والتغابن.
جاء الاقترانان الأولان في سياق الحديث عن بني إسرائيل، ولم يقترن بهما ذكر مادة (غفر)؛ بينما جاء الاقترانان الأخيران في سياق الحديث عن ذي القربى؛ مع ذكر مادة (غفر)؛ وذلك مراعاة لدلالة الغفران في اللغة. وهذه من الدراسات التي لابد من زيادة العناية بها؛ لما تقدمه من فوائد قرآنية وإعجازية كثيرة.
الكلمات الدالة: العفو، الصفح، اقتران.
The connection between the amnesty and forgiveness in the Holly Quran, (Semantic and Contextual Study)
Abstract
This research is studying the connection between the two words amnesty and forgiveness in Quran, to point out the differences between them and the similar words to them to synthesis the languestic Qur’anic benefits that lay within it.
by extrapolating the words amnesty and forgiveness from he languistic dictionary and synthesis the phrases that contained these two words related one to another to derive the relation between them and the Qur’anic context.
Through four spots in sora’s: albaqaraa, almaada, alnoor and altaghaboun.
The first two synthesis came in the context of speaking of Israeli ( bani Isreal) and it wasn’t related to forgiveness itself, while the other two synthesis came in the context that speaking about relatives and that was taken in consideration the significance of forgiveness in the languistics.
And this is one of the studies that should be taken in the care of because of the amount of the Qur’anic benefits and miracles it contains
Key words: amnesty, forgiveness
DETECTION FAILURE OF SMEAR MICROSCOPY TO CONFIRM PULMONARY TUBERCULOSIS
Authors: EU Yunusa , AT Bakare , GB Shagari , AM Abubakar , Y Sharhabila , A Yunusa , UM Ango , MT Umar
Published: October 2020

Background: The laboratories in poor resource settings commonly use smear microscopy for the diagnosis of pulmonary tuberculosis, because it is rapid, inexpensive and easy to perform. The commonly use Lowensten Jensen culture method for the diagnosis of tuberculosis is slow and usually not very sensitive. Polymerase Chain Reaction (PCR) in the diagnosis of tuberculosis (TB) has come to stay as an effective diagnostic tool for effective pulmonary TB case detections. Objectives: This is to promote and encourage utilization of molecular diagnostic method (PCR) for the diagnosis of tuberculosis especially in smear negative microscopy suspected cases to reduce the rate of missed diagnosis. Material and Methods: This was an observational cross sectional prospective study among patients who presented at tuberculosis reference laboratory with request form for the diagnosis of pulmonary tuberculosis. Consent forms were administered and only consented clients were enrolled in the study. Standard sample collection criteria were used for all collected samples subjected to standard smear microscopy, Lowenstein Jensen culture and PCR studies. Results: Direct smear microscopy (AFB) was positive in 13 (13.5%), 24 (23.3%) were detected by PCR and 20 (19.4%) were culture positive. All positive smears were found to be positive for both culture and PCR. All culture positive samples were positive by PCR, culture growth were also positive by PCR. Most of the PCR results were ready within the first day of the analysis with average of 1.2 days (P = 0.014) of the 103 samples processed. The result of smear microscopy is only ready on the second day after analysis of the second and third samples submitted with reported average of 1.7 days (P = 0.035). The fastest observable growth of positive culture was seen only within ten days and only three cases showed such. It took eight weeks for a negative growth to be regarded as negative. The culture has an average tun around ti
(r)Alpha Lipoic Assists With Control of Neurogenic Orthostatic Hypotension, Hypertension, and Reduces Sudden Cardiac Death in Geriatric Diabetics
Authors: L Murray Gary
Published: October 2020

Background: 10-30% of people have Orthostatic Hypotension (OH), 1/3rd of the world’s population has Hypertension (HTN), and Sudden Cardiac Death (SCD) is twice as common and the most frequent manner of death in Type 2 diabetes (DM II), all of which can involve oxidative stress. Objective: To study the effect of the potent, natural antioxidant (r)Alpha Lipoic Acid in (1) neurogenic OH (NOH), (2) HTN, and (3) DMII SCD. Key words: Oxidative stress; Alpha Lipoic acid; Orthostatic hypotension; Hypertension; Sudden death;
Recent Trends in Oral Medicine Delivery System : A Review
Authors: Nikita Gaikwad , Mayur Bhagwat , Yogesh Jondhale
Published: October 2020

In the recent most useful route of drug delivery system is the oral route in all types of patient. Mouth dissolving strips is the type of drug delivery system which when placed in the oral cavity disintegrates or dissolves within few seconds without intake of water. The advantages of mouth dissolving strips are the administration to pediatric and geriatric patient. This technology has been used for local action, rapid release products. These films have a potential to deliver the drug systemically through intragastric, sublingual or buccal route of and also been used for local action. The mouth dissolving strips are available in various administration shapes, size and thickness. Many companies are utilizing transdermal drug delivery technology to develop thin film formats. This article is an overview of mouth dissolving strips encompassing materials used in mouth dissolving strips, manufacturing process, application, commercial technologies and future business prospects of this technology. Keywords: Strips; Mouth Dissolving Strips; Rapid Release
A corpus-driven approach to discourse organisation: from cues to complex markers
Authors: Péry-Woodley Marie-Paule , Ho-Dac Lydia-Mai , Rebeyrolle Josette , Tanguy Ludovic , Fabre C`ecile
Published: October 2020

This paper reports on an experiment implementing a data-intensive approach to discourse organisation. Its focus is on enumerative structures envisaged as a type of textual pattern in a sequentiality-oriented approach to discourse. On the basis of a large-scale annotation exercise calling upon automatic feature mark-up alongside manual annotation, we explore a method to identify complex discourse markers seen as configurations of cues. The presentation of the background to what is termed "multi-level annotation" is organised around four issues: linearity, complexity of discourse markers, top-down processing, granularity and the multi-level nature of discourse structures. In this context, enumerative structures seem to deserve scrutiny for a number of reasons: they are frequent structures appearing at different granularity levels, they are signalled by a variety of devices appearing to work together in complex ways, and they combine a textual role (discourse organisation) with an ideational role (categorisation). We describe the annotation procedure and experimental framework which resulted in nearly 1,000 enumerative structures being annotated in a diversified corpus of over 600,000 words. The results of two approaches to the rich data produced are then presented: firstly, a descriptive survey highlights considerable variation in length and composition, while showing enumerative structure to be a basic strategy resorted to in all three sub-corpora, and leads to a granularity-based typology of the annotated structures; secondly, recurrent cue configurations---our "complex~ markers"---are identified by the application of data mining methods. The paper ends with perspectives for further exploitation of the data, in particular with respect to the semantic characterisation of enumerative structures.
Boon or Bane? Discursive Construction of the Shale Gas Controversy
Authors: Koca-Helvacı Zeynep Cihan
Published: October 2020

This study explores strategies in pro and anti-shale organizations’ discourse by combining the Discourse-Historical Approach (Wodak, 2001) with corpus linguistics. With the help of keyword lists, collocations, concordances, and key semantic domains, the representations of shale gas extraction, relevant actors and argumentation schemes in opposing discourses of the pro-shale Marcellus Shale Coalition and anti-shale Americans Against Fracking were analyzed. The findings of the study show that the advocates presented shale gas as a bonus for the crisis-struck American society while backgrounding its environmental impacts. The opponents, on the other hand, represented shale gas as a threat to the American ecosystem and public health through an alarming and scientific discourse. The empirical findings of this study add to a growing body of literature on discursive strategies employed by opposing camps of environmental controversies.