bluuebunny/crossref_metadata_2025 huggingface dataset:
SWOT Analysis of Agricultural Insurance Development in Georgia
Authors: Avtandil Lapachi Avtandil Lapachi , Akaki Nikolaishvili Akaki Nikolaishvili
Published: April 2022

Based on rich literary sources and statistical materials, the article discusses the issues of agro-insurance in the framework of the government support program in Georgia, studies the problems of farmers' involvement and proposes measures to overcome them. The strengths and weaknesses of agro-insurance, its opportunities and dangers are studied, ie the analysis is done. According to which, the main drawback of agricultural insurance is its underdevelopment and imperfection, which means that it is necessary with the joint active participation of the state and agricultural insurers, even more activity in raising the awareness of farmers, because the development and improvement of agricultural insurance is inevitable. Is the direction.
Keywords: Agricultural Insurance, Farmer, Insurer, Insurance Company, Insurance Risk, State Program, State Subsidy, Strengths and Weaknesses, Opportunities and Threats.
Perbedaan Sikap Partai Koalisi dalam Pengisian Sisa Masa Jabatan Wakil Bupati Ende Periode 2018-2023
Authors: Leda Helenerius Ajo
Published: April 2022

Penelitian ini menyoroti masalah perbedaan sikap di tataran partai koalisi dalam merespon wacana pengisian sisa masa jabatan Wakil Bupati Ende periode 2018-2023. Perbedaan sikap tersebut menyebabkan pembelahan dalam tubuh partai koalisi, yang mengerucut pada dua kutub yang berlawanan, yakni Golkar di satu sisi dan PDIP, Nasdem, Demokrat, PKB, PKS, KPPI di sisi yang lain. Dalam rentang waktu yang panjang sejak 2019 hingga akhir 2021, perbedaan sikap cukup menyita perhatian publik, khususnya masyarakat Kabupaten Ende. Penelitian ini menggunakan metode kualitatif deskriptif yang bertujuan untuk untuk mengkaji apa motif dibalik perbedaan sikap politik partai koalisi dalam penentuan calon Wakil Bupati Ende dan bagaimana mekanisme penyelesaiannya. Hasil penelitian ini menunjukkan bahwa terdapat motif kepentingan yang berbeda-beda dari masing-masing kutub partai koalisi. Kutub partai Golkar menerjemahkan posisi jabatan wakil Bupati Ende sebagai posisi yang harus diisi oleh kadernya, yang dilandasi dengan alasan rasionalitas etika politik. Di sisi yang lain enam partai koalisi pun demikian, menerjemahkan posisi jabatan wakil Bupati Ende sebagai hak bersama, yang dapat diisi oleh semua kader partai koalisi. Sedangkan mekanisme penyelesaian polemik perbedaan sikap kedua kubu gabungan partai koalisi dilakukan melalui mekanisme voting dan  mekanisme punishmaen/pinalti. Kedua mekanisme ini dapat dikatakan sebagai strategi untuk mendisiplinkan perilaku elit partai politik yang cenderung mempertahankan kekuasaan dan kepentingan politiknya.
Pemberdayaan Kewirausahaan melalui Pelatihan Pembuatan Makanan Ringan dan Penentuan Harga Jual di Kelompok Ibu Posyandu Cendrawasih 2 Ciracas – Jakarta Timur
Authors: Juriah Siti , Wahyuni Siti , Hapsari Fadjriah , Hudaya Adeng
Published: April 2022

Tujuan dari dilaksanakan Pengabdian Kepada Masyarakat adalah dapat memberikan ide-ide baru tentang kewirausahaan bagi ibu-ibu rumah tangga dan memotivasi ibu-ibu rumah tangga agar mau berwirausaha membantu suami yang terkena PHK karena perusahaan tempat suami bekerja terkena dampak dari pandemi Covid-19 atau ibu-ibu rumah tangga yang memiliki waktu yang tidak produktif. Sehingga hal ini yang menjadikan salah satu potensi yang baik untuk dikembangkan wirausaha UMKM. Pemberdayaan Ibu-ibu rumah tangga untuk meningkatkan ekonomi keluarga di Kelompok Ibu Posyandu Cendrawasih 2, Ciracas – Jakarta Timur. Target yang ingin dicapai adalah masyarakat menjadi kreatif dan bisa membuat produk makanan ringan untuk dijadikan salah satu ide untuk dijadikan peluang untuk berwirausaha sehingga dapat meningkatkan pendapatan keluarga dan mampu menganalisis kelayakan berwirausaha dalam membuat makanan ringan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat adalah pemberian pelatihan dan diskusi mengenai proses pembuatan makanan ringan serta penentuan harga jual.
An Update on Herbal Bioactive Phytochemicals and their Potential Role during the COVID-19 Pandemic: A Review
Authors: A. El-Chaghaby Ghadir , Rashad Sayed , Chavali Murthy
Published: April 2022

The current COVID-19 pandemic is the main issue globally, and finding solutions either for disease prevention or treatment is nowadays a key scientific concern. Good immunity can be shown as the only proven method of overcoming or minimizing the adverse effects of virus infections. Since Coronavirus spread, different conventional herbs were used as a traditional medication to enhance people's immunity to combat the virus. Herbs are sources of several phytochemical compounds with compelling bioactivities. A review of the studies concerning herbal plants with proven properties against viral infections is highlighted in the present work. Besides, this work also contains some of the recently published studies related to natural herbs that could be highly beneficial in preventing or treating the infection by Coronavirus. Based on the reviewed literature presented in this update, it was concluded that phytochemical constituents found in many herbs could have a potential role in preventing or treating the symptoms associated with Coronavirus infection.
Microservice-Oriented Workload Prediction Using Deep Learning
Authors: Ştefan Sebastian , Niculescu Virginia
Published: April 2022

Background: Service oriented architectures are becoming increasingly popular due to their flexibility and scalability which makes them a good fit for cloud deployments.

Aim: This research aims to study how an efficient workload prediction mechanism for a practical proactive scaler, could be provided. Such a prediction mechanism is necessary since in order to fully take advantage of on-demand resources and reduce manual tuning, an auto-scaling, preferable predictive, approach is required, which means increasing or decreasing the number of deployed services according to the incoming workloads.

Method: In order to achieve the goal, a workload prediction methodology that takes into account microservice concerns is proposed. Since, this should be based on a performant model for prediction, several deep learning algorithms were chosen to be analysed against the classical approaches from the recent research. Experiments have been conducted in order to identify the most appropriate prediction model.

Results: The analysis emphasises very good results obtained using the MLP (MultiLayer Perceptron) model, which are better than those obtained with classical time series approaches, with a reduction of the mean error prediction of 49%, when using as data, two Wikipedia traces for 12 days and with two different time windows: 10 and 15min.

Conclusion: The tests and the comparison analysis lead to the conclusion that considering the accuracy, but also the computational overhead and the time duration for prediction, MLP model qualifies as a reliable foundation for the development of proactive microservice scaler applications.
SYNTHESIS AND CHARACTERISTICS OF ECOLOGICALLY SAFE WATER-SOLUBLE POLYMERS BASED ON N-VINYLAMIDE
Authors: Mokshina N. Ya. , Pakhomova O. A. , Sokolova A. V. , Zakusilov V. P. , Kuznetsov I. E.
Published: April 2022

The article provides a rationale for the synthesis of environmentally friendly water-soluble polymers based on N-vinyl amide, used in various technological processes. The relevance of the work is associated with solving environmental problems of creating biodegradable materials and minimizing the negative impact of polymer materials on the environment. The aim of the work was to synthesize and characterize polymers based on N-vinylamide. The conditions for the synthesis of poly-N-vinylpyrrolidone,
poly-N-vinylcaprolactam, poly-N-vinylformamide and polyacrylamide, including the temperature and time of synthesis, have been developed. Alcohols of various structures, hexane and distilled water were used as solvents; thermal initiation was carried out using dinitrile azo-bis-isobutyric acid. The viscosity average molecular weight and intrinsic viscosity of the obtained polymers were calculated. Polymers with molecular weights from 10,000 to 94,000 were obtained by radical polymerization. Polymers of the
poly-N-vinylamide series are characterized by the presence of a hydration shell consisting of several layers. The structure of the hydration shell of poly-N-vinylcaprolactam, in which water molecules form hydrogen bonds with the carbonyl group of the polymer, is presented. To characterize the polymers, the IR spectra of their aqueous solutions were obtained, and the assignment of absorption bands in the obtained spectra was given. The synthesized polymers have good complexing ability, which expands the possibilities of their application for the extraction of inorganic and organic substances.
Assessment of Natural Regeneration Potential of Tree Species in Image Forest Reserve, Tanzania
Authors: Kayombo Canisius John , Ndangalasi Henry Joseph , Giliba Richard Alphonce , Kikoti Imani
Published: April 2022

Plants natural regeneration is a means to forest recovery after disturbances in a particular ecosystem. Forest recovery in any particular ecosystem depends on the growth stages of tree species. This study assessed the tree species regeneration potential in the disturbed Image Forest Reserve. An assessment was carried out in 170 sample plots of 20 m x 40 m each that were established in the three different land cover types, namely forest (67 plots), woodland (65 plots), and wooded grassland (38 plots). A total of 153 tree species distributed among 59 families and 122 genera were identified. Each of the three land cover types recorded a higher number of saplings than poles and seedlings. The low number of individuals for seedlings was caused by human disturbances that killed them. The human disturbances included wildfires, livestock grazing, and felling trees during logging for timber. The number of poles decreased because several saplings failed to survive due to anthropogenic activities. ANOVA statistical test results revealed a significant difference in trees growth stages (p < 0.05), while there was no significant difference in H' (p > 0.05) in the tree growth stages within the land cover types. Image Forest Reserve accommodates relatively high plant species diversity Therefore, the conservation of Image Forest Reserve will sustain the regenerating tree species and enhance the forest health and sustainability.
The Content of the Entrepreneur Profile and the Rationale for the Methodology of Comparative Analysis
Authors: Chebotarov Ie. V.  , Chebotarov V. A.
Published: April 2022

The entry of Ukraine into the system of the international division of labor as a full-fledged subject raises a number of issues in the theory and practice of economic comparative studies in terms of substantiating methods for comparing the levels of competence of entrepreneurs from different countries. A prerequisite for solving these issues is the development of the problem of the entrepreneur’s profile. This problem is relevant for countries of both Western (Anglo-Saxon) and Eastern (Japanese) management, as well as for countries of all other types of entrepreneurial culture. This problem is solved in the article on the basis of the scientific and practical triad of economic comparative studies “national business culture” – “corporate culture” – “entrepreneur profile”. A clear identification of the initial category “entrepreneur profile” is substantiated. This is a system of professional (general entrepreneurial), highly specialized, general cultural, psychological and physical competencies (qualities, properties, requirements), identified in the relevant characteristics and their resulting assessments, which a manager of a certain hierarchical level of an organization (enterprise) must possess in order to adequately fulfill the normative and assigned job responsibilities. In the context of substantiating a unified toolkit for assessing the competencies of entrepreneurs, the authors proposes the following ten characteristics of competencies: “Power distance”, “Individualism”, “Masculinity”, “Uncertainty avoidance”, “Long-term orientation”, “Indulgence”, “Inclination to entrepreneurship”, “Commitment to the business”, “Planning within the enterprise”, “Standardization of business activities”.
The content of these characteristics is revealed. A description is given of the methodological tools that have been actually tested in the implementation of the Ukrainian-Polish project “National business culture of Poland and Ukraine: improving the scientific and practical foundations of cooperation in the European and world markets” methodological tools – two questionnaires that make it possible to conduct a comparative analysis of the profiles of entrepreneurs from different countries.
The Methodical Basis of Evaluation of the Company’s Pricing Processes
Authors: Erfort I. Yu.
Published: April 2022

In the article, the author performs a task to estimate how the level of existing prices and their dynamics (stability, variability) meet the requirement of increasing enterprise’s future cash flows which is the base of its value; and how to create additional cash flows by means of price maneuvering, enhancing in such a way the company’s value.
Tackling pricing of manufacturing companies this work has the following theoretical and methodical differences and advantages in compare with existing works.
Pricing management is directed towards aims and ideology of strategic company management and towards agreement of current decisions with long-term goals; the prices become a tool of strategic company management, which is the most important for companies implementing the strategy of development.
The pricing mechanism becomes orientated towards integral cost indicators as a basis for making price decisions. Hereby, the business management is enabled to take price-adjustment decisions with better potential of value increasing.
The strategy of price flexibility implementing via regulation of current price fluctuation within some interval meets the requirement of non decreasing profitability rate of invested capital and allows striking the right balance between decisions concerning current and future cash flows and agreeing marketing decisions with financial consequences.
Meeting the Strategic Imperatives of Trade Enterprise Development
Authors: Kosteniuk Yu. B.  , Tkachenko M. O.
Published: April 2022

Methods. Research methods include the method of scientific generalization, analysis and synthesis to identify key external and internal factors influencing the activities of the enterprise; statistical methods of generalization of information.
Results. The article analyzes the external and internal environments of LLC «Wine Bureau» and on this basis the strategic imperatives of the enterprise are determined. The analysis identified the company’s main competitors in the profile niche, determined the share of wine consumption in the group of alcoholic beverages in Ukraine, as well as formed and identified internal factors influencing the company’s activities. Determined the market share of the «Wine Bureau» and opportunities to improve the company`s internal potential. On the basis of strategic decisions, a decision tree was built, according to which the company’s highest priority is entering new markets. Among the results were identified that the highest priority is given to the company’s entry into new markets, as this is facilitated by the current situation. The company sufficiently uses its own potential and can increase its own market share, sales due to additional borrowed funds.
Novelty. The novelty of the work lies in the formed approach to assessing the strategic position of the enterprise and the development on the basis of this strategic imperatives, which consists in a comprehensive review of exogenous and endogenous factors.
Practical value. The practical significance of the work lies in the development of strategic imperatives of the enterprise based on the analysis of the impact of socioeconomic phenomena of macro-scale, calculation of the company’s market share and financial stability. In conclusion, in the future it is possible to expand the set of methods that assess the strategic potential of the enterprise and contribute to the construction of a hierarchical structure of decisions. Further research will include the use of modern Internet-marketing technologies to analyze the enterprise and its environment.
Internet Marketing as a Means of Improving the Efficiency of Activity and Competitiveness of Companies in the Tourism Industry
Authors: Latysheva O. V.  , Ipatova N. O.  , Ipatov V. V.
Published: April 2022

This article considers the essence and possibilities of using Internet marketing activities for companies in the tourism industry, emphasizes their positive importance, which provides statistics on the volume of the advertising market and Internet advertising, as well as data on the economic effect of using the Internet in a particular domestic travel agency – marketing activities, such as: contextual and banner advertising, search engine optimization, SMM-promotion.
It is established that now the Internet has become an integral part of our lives, while the Internet-technology has changed not only the daily life of society, but also called into question the existence of large enterprises and small and medium enterprises.
Reasonably, that practically the cardinal changes caused by these changes happened in all industries. A competition became harder, and those companies was able to adapt oneself in new terms got new quality changes, and those that was not able to adapt oneself bore severe losses.
Internet marketing is one of the main tools of non-price competition, which is increasingly displacing price competition based on the method of reducing prices. That is why the implementation of Internet marketing tools needs further research.
For the implementation of Internet marketing activities it is necessary to determine the target audience, make a portrait of the client, set clear goals and the next step is to choose the channels to attract customers.
Internet marketing is suitable for any type of business, it is more profitable than visual advertising has been proven. Internet marketing is developing very quickly, and only those entrepreneurs who can quickly adapt to the new conditions of business start-up will be able to win has been noted.
Prerequisites, models and structures of industrial cluster associations
Authors: Utkin V. P.
Published: April 2022

The article considers the role of cluster initiatives as a prerequisite for the creation of industrial cluster systems. Certain prerequisites for initiating the creation of a cluster are presented, as well as formal factors that determine the motive and root cause of the creation of clusters. The functional characteristics of cluster members and their place in organizational models are determined. Types of the organizational structure of cluster policy are presented.
Penerapan Tax Planning Dalam Pengambilan Keputusan Terhadap Pilihan Alternatif Pembelian Truk Secara Tunai, Kredit Bank, Dan Leasing Dengan Hak Opsi Pada P.T. Rajawali Dwi Putra Indonesia
Authors: Chrisdianto R.B. , Andrianto Andrianto
Published: April 2022

Penelitian ini dilakukan pada P.T. Rajawali Dwi Putra Indonesia, Waru-Sidoarjo dengan judul "Penerapan Tax Planning dalam Pengambilan Keputusan terhadap Pilihan Alternatif Pembelian Truk secara Tunai, Kredit Bank dan Leasing dengan Hak Opsi pada P.T. Rajawali Dwi Putra Indonesia." Adapun tujuan yang ingin dicapai dari penelitian ini adalah untuk mengetahui sejauh mana Tax Planning (perencanaan pajak) yang diperoleh dari pengadaan tujuh unit truk baru dengan alternatif pembelian secara tunai, kredit bank serta leasing dengan hak opsi. Dalam mengumpulkan dan menyajikan data diperlukan metode dan teknik yang mendukung penelitian. Adapun metode yang digunakan adalah observasi, interview, dan dokumentasi yang ada dalam perusahaan, sedangkan teknik yang digunakan adalah: Analisis Alternatif Pembelian secara Kredit Bank, Analisis Alternatif Pembelian secara Leasing dengan Hak Opsi, Analisis Alternatif Pembelian secara Tunai, dan Perhitungan Tax Saving (penghematan pajak) dan cash outflow. Berdasarkan kesimpulan maka P.T. Rajawali Dwi Putra, Waru-Sidoarjo disarankan untuk menggunakan Leasing dengan Hak Opsi sebagai alternatif pembelian tujuh unit truk baru agar dapat melakukan Tax Saving(penghematan pajak).
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Carrefour Di ITC Mega Grosir Surabaya
Authors: Panjaitan Thyophoida W.S. , Natanael Natanael
Published: April 2022

Bisnis ritel di Indonesia semakin bertambah banyak. Hal ini akan semakin memperketat persaingan yang terjadi. Dengan banyakrya bisnis ritel maka masyarakat akan semakin banyak memiliki pilihan yang sesuai dengan keinginannya. Kompetisi yang semakin ketat ini memberikan tantangan tersendiri bagi para pebisnis ritel. Mereka akan dituntut untuk lebih meningkatkan kualitas layanannya dan mengembangkan sarana dan prasarana yang dimilikinya agar dapat lebih memuaskan keinginan pelanggan. Permasalahan yang diajukan adalah apakah variabel dalam kualitas layanan mempunyai pengaruh yang bermakna terhadap kepuasan konsumen pada Carrefour ITC Mega Grosir Surabaya baik secara simultan maupun secara parsial? Dan manakah variabel tersebut yang mempunyai pengaruh dominan. Penelitian ini bertujuan untuk mengetahui pengaruh yang bermakna terhadap kepuasan konsumen pada Carrefour ITC Mega Grosir Surabaya baik secara simultan maupun secara parsial. Dan manakah variabel tersebut yang mempunyai pengaruh paling dominan.  Berdasarkan masalah yag dirumuskan maka hipotesis yang digunakan adalah untuk mengetahui pengaruh variabel bebas baik secara bersama-sama maupun secara parsial terhadap variabel terikat maupun untuk mengetahui variabel bebas yang paling dominan terhadap variabel terikat. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda.  Jenis data yang dipakai adalah data kuantitaif dan data kualitatif. Sedangkan sumber data menggunakan data primer dan skunder. Teknik pengumpulan data dengan wawancara, kuesioner, observasi dan kepustakaan. Pengolahan data dengan uji reliabilitas, uji validitas, analisis regresi linier berganda, uji F, uji t uji asumsi klasik yaitu uji multikolinearitas, uji heteroskedastisitas, uji korelasi. Dan uji validitas untuk dimensi kualitas layanan yaitu tangibles (X1), reliability (X2), responsivenees (X3), assurance (X4), emphaty (Xs) dan kepuasan pelanggan (Y) menunjukkan setiap item-item di kuisioner valid adanya. Hasil penelitian menunjukkan bahwa kualitas pelayanan yang terdiri dari Reliability, Responsiveness, Assurance, Emphaty dan Tangibles secara serentak atau simultan mempunyai pengaruh yang sangat signifikan terhadap kepuasan konsumen ditunjukkan dari hasil Uji F, dengan menggunakan SPSS for Windows versi 11.5 hasil Fhitung 1827,999 lebih besar dibandingkan Ftabel 2,311. Perhitungan secara parsial atau mandiri variabel Reliability mempunyai pengaruh yang dominan ditunjukkan dengan menggunakan Uji t hasilnya Reliability (X1) nilai t hitung=2,013 > t tabel=1,9855, variable Responsivness (X2)t hitung=3,061 > t table= 1,9855, variabel Assurance (X3) t hitung 2,43l > t table = 1,9855, variable Emphaty (X4) t hitung= 2,223 > t table = 1,9855 dan Tangibles (X5) t hitung = 2,043 > t tabel = 1,9855. Dari pengujian model regresi dengan uji t juga diketahui bahwa variabel yang mempunyai pengaruh dominan terhadap kepuasan pelanggan adalah variabel reliability, karena mempunyai nilai t hitung sebesar 3,061 > t tabel sebesar 1,9855.
Eksplorasi Pengungkapan Corporate Social Responsibility (Csr) Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
Authors: Herlina Erida , Sarwanti Linda
Published: April 2022

Corporate Social Responsibility (CSR), is a form of corporete self regulation integrated into a business model. Ideally, CSR policy wouldfunction as a built-in, self-regdating mechanism whereby business would monitor and ensure their adherence to low, ethical standards, and international norms. Business would embrace responsibility for the impact of their activities on the environment, consumers, employees, communities, stakeholders and all other members of the public sphere. Furthermore, business would proactively promote the public interest by encouraging community growth and development, and voluntarily eliminating practices that harm the public sphere, regardless of legality. Essentially, CSR is the deliberate inclusion of public interest into corporate decission making, and the honoring of a triple bottom line: People, Planet, Profit. Some companies use CSR methodologies as a strategic tactic to gain public support for their presence in global markets, helping them sustain a competitive advantage by using their social contributions to provide a subconscious level of advertising. (Fry, Keim, Meiners 1986, 105). This research try to exploing the CSR disclosure in some listed business corporation on Jakarta Stock Exchange by examining the fullfilness CSR items that fit with each companies.
Kepuasan Sebagai Mediasi Pengaruh Bauran Pemasaran Terhadap Loyalitas Konsumen Teh Botol Sosro Di Wilayah Surabaya
Authors: Tiana Nova Ely , Setyawati Endang
Published: April 2022

Theoretically the marketing mix (product, price, promotion, and distribution) affects satisfaction. If consumers are satisfied then become loyal customers. Currently in the beverage packaging face many competitors. If the consumer is not satisfied with a product then it will switch to choose a competing product. Hence the company should make marketing mix strategies for consumers to form positive perceptions and increased loyalty.The purpose of this study was to determine the influence of the marketing mix of satisfaction and customer loyalty. This study also to examine the mediating role of satisfaction as the marketing mix to customer loyalty. The research was conducted on consumer Teh Botol Sosro in South Surabaya area. Determination of the sample using a non-probability sampling, the accidental sampling. Data were collected at random from the 100 respondents and in the analysis using SPSS 13.0 program. The results showed that the products and  promotions directly affects customer satisfaction and loyalty. So also with satisfaction directly affects customer loyalty.  This shows that the satisfaction acts as a mediating influence of the marketing mix and promotional products for consumer loyalty.
Analisis Aktivitas VAT Evasion Di Indonesia Dan Strategi Penanganannya
Authors: Lim Setiadi Alim
Published: April 2022

Value Added Tax (VAT) is probably the best tax ever invented. Now more than 150 countries worldwide have adopted VAT. The VAT proponents claims that VAT is an effective tax to raise tax revenue of government. Like other taxes, VAT is highly vulnerable to evasion. The potential and the great contribution of VAT to tax revenue of the government leads to greater motivation for criminals to committax evasion action against VAT. VAT can be evaded exploited in miscellaneous ways. This paper describes many kinds of VAT evasion and enforcement strategies to fight VAT Evasion in many countries and in Indonesia.
Reformulasi Pajak Daerah: Penerapan Pajak Pertambahan Nilai Provinsi Di Indonesia
Authors: Lim Setiadi Alim
Published: April 2022

In Indonesia, taxes are differentiated on central taxes and local taxes. Central taxes are levied by the central government, while local taxes are levied by the provincial government named as provincial taxes and local taxes which are levied municipal/ regency government called municipal/regency taxes.  Partial results of the central government's tax collections will be allocated through transfer method called General Allocation Fund and the Special Allocation Fund to the provincial government and the municipal/regency government. The model used

still causes an imbalance in both vertical and horizontal fiscal substantial. In line with a growing decentralization issue reverberating around the world, so one way to reduce the fiscal imbalance is that local governments should be allowed to levy taxes which potential is quite significant. In this regard, it is proposed that the VAT is not only levied by the central government, but also levied by the provincial government as an surtax, and this is the main income of the provincial government. While local taxes that are currently levied by the provincial government will be levied delegated to the municipal/regency government gradually.
Pengenaan Pajak Penghasilan Untuk Usaha Mikro, Kecil Dan Menengah (UMKM) Di Indonesia
Authors: Lim Setiadi Alim , Indrawati Lilik
Published: April 2022

Groups of micro, small and medium enterprises (MSMEs) in many countries  are generally low in having the level of compliance to pay taxes. The high level of non-compliance, among others due to the high compliance costs to be incurred by MSMEs to meet their tax obligations through the tax system standards applied by a country. To overcome this, many countries generally use a simpler tax system or MSMEs and are known as the presumptive tax system. In addition, given the arge role of MSMEs to the national economy of a country, MSMEs are often given tax breaks and incentives. This paper aims to carry out a theoretical study of the application of the tax system applied to MSMEs in Indonesia.
Pengaruh Technical Quality dan Functional Quality Terhadap Kepuasan Pengunjung Situs Yahoo!
Authors: Devica Sadana
Published: April 2022

The purpose of this study is to investigate and analyze the effect of the variable quality of service to the satisfaction of both the Yahoo! site visitors simultaneously or partially, and to investigate the variable quality of service that the dominant influence on the Yahoo! site visitor satisfaction. This type of research is the explanatory research with a survey method. The independent variables consists of technical quality and functional quality, as well as the dependent variable is the Yahoo! site visitor satisfaction. The samples studied were students totaling 100 respondents. The results of multiple regression analysis showed that the quality of service significantly influence the Yahoo! site visitor satisfaction either simultaneously or partially. Technical quality and functional quality variables have a positive relationship or the direction of the Yahoo! site visitor satisfaction. From the analysis it can be seen that the technical quality of the dominant influence on the Yahoo! site visitor satisfaction.
Ganzheitlicher Planungsansatz fängt Zielkonflikte ein
Authors: Fichtner-Pichaud Claudia
Published: April 2022

Mit einer millionenschweren, durch Bund und Land geförderten Investition hat das Fraunhofer-Institut für Solare Energiesysteme (ISE) entscheidende Weichen für die zukunftsweisende Forschung im Bereich Solarzellen gestellt: Der Laborneubau des weltweit anerkannten Kompetenzzentrums zur Gewinnung von Solarstrom bietet ein Maximum an Flexibilität. Dadurch kann die Freiburger Forschungseinrichtung über die angestrebte Nutzungsdauer von etwa 50 Jahren hinweg immer wieder schnell und wirtschaftlich den Entwicklungen der Technik folgend neu ausgestattet werden.
Prüfbarkeit der Schlussrechnung
Authors: Voppel Reinhard
Published: April 2022

Die Schlussrechnung muss prüfbar aufgestellt werden. Das galt schon immer für VOB-Verträge und gilt seit 2018 auch für BGB-Bauverträge. Was bedeutet das und welche Folgerungen ergeben sich?
Association of Bisphosphonates with Risk of Incident Diabetes and Glycemic Control: A Protocol of Systematic Review and Meta-analysis
Authors:   Hualien Tzu Chi Hospital, Chen Po-Wei , Su Hsiao-Yuan , Wu Chih-Hsing , Yeh Jih-I , Loh Ching-Hui , Chen Li-Yu , Huang Huei-Kai , Lin Shu-Man
Published: April 2022

Review question / Objective: To determine the association between bisphosphonate use and the risk of incident diabetes and glycemic control in adults with updated evidence from clinical trials and observational studies. Eligibility criteria: The inclusion criteria for studies assessing risk of incident diabetes are as follows: (1) availability of data on bisphosphonate use in individuals without diabetes; (2) evaluation of the risk of diabetes for bisphosphonate users compared with controls; and (3) either clinical trials or observational studies. To assess effects of bisphosphonates on glycemic control, we will include studies with: (1) availability of data on bisphosphonate use in individuals regardless of diabetes state; (2) evaluation of the glycemic parameters, including fasting blood glucose (FBG) or glycosylated hemoglobin (HbA1c), for bisphosphonate users compared with controls; (3) report sufficient data on the change in glycemic parameters (FBG and HbA1c) before and after bisphosphonate use or placebo/comparison use; (4) either clinical trials or observational studies. We will exclude studies with only a single arm without comparison.
Перинатальные последствия COVID-19 (SARS-CoV-2): обзор литературы (часть I)
Authors: Жабченко И.А. , Геревич Н.В. , Кравцова Ю.А. , Сюдмак О.Р. , Коваленко Т.Н. , Бондаренко Е.Н. , Лищенко И.С.
Published: April 2022

Актуальность: Пандемия новой коронавирусной инфекции – COVID-19 (SARS-CoV-2) – остается глобальной проблемой здравоохранения. Несмотря на беспрецедентные усилия мирового сообщества, число случаев болезни превысило четверть миллиарда, свыше 5 миллионов человек скончались от этой болезни к концу 2021 года. Постоянное появление новых штаммов вируса требует тщательного изучения особенностей инфекционного процесса и возможных отличий течения болезни на фоне изучения патогенеза, диагностики, лечения и профилактики коронавирусной инфекции. Особенно тщательно следует изучать влияние инфекции на течение беременности, родов, послеродового периода. В контексте вышеизложенного, а также принимая во внимание отсутствие данных о возможном скором прекращении пандемии, исследование влияния COVID-19 (SARS-CoV-2) на здоровье беременной женщины является безусловно актуальным на сегодняшний день.
Цель исследования – анализ современных данных о влиянии COVID-19 (SARS-CoV-2) на течение беременности, родов, послеродового периода, а также исследований, посвященных изучению состояния так называемых «транзиторных органов, связанных с беременностью», в первую очередь в плаценте, для лучшего понимания ситуации и дальнейшего прогнозирования направлений и перспектив будущих исследований очерченных вопросов.
Методы: Для обзора был проведен поиск научной литературы за последние 2 года в PubMed по следующим ключевым словам:«COVID-19 (SARS-CoV-2)», «беременность и роды при COVID-19 (SARS-CoV-2)», «плацента при COVID-19 (SARS-CoV-2)».
Результаты: В статье представлены современные данные о влиянии COVID-19 (SARS-CoV-2) на течение беременности и родов, а также исследование плаценты у женщин с COVID-19. Рассмотрены мировые данные об особенностях течения беременности на фоне заболевания и в зависимости от триместра беременности, а также «рабочие теории» патогенеза акушерских осложнений инфекции во время беременности. Проведен обзор данных по реакции со стороны «внеплодовых транзиторных тканей и органов при беременности (плацента)».
Заключение: Необходима разработка единой национальной терминологии и классификации болезни COVID-19 и осложнений, связанных с ней, у беременных и новорожденных. Крайне необходимы дальнейшие исследования влияния COVID-19 на беременность. Отдельным направлением исследований должно стать изучение состояния здоровья, течение беременности и перинатальные последствия у вакцинированных женщин.
Ювенильная беременность как фактор перинатальных осложнений
Authors: Аязбеков А.К. , Нурхасимова Р.Г. , Аязбекова А.Б. , Курманова A.M.
Published: April 2022

Актуальность: В настоящее время проблема подростковой беременности и родов остается актуальной.  Прежде всего это связано со сложностью и многогранностью проблемы, которая не является чисто медицинской, а, скорее, отражает социальное и экономическое благополучие общества.
Цель исследования – определить особенность течения беременности, исход родов и состояние здоровья новорожденных у девочек-подростков в Туркестанской области в сравнении с беременными благоприятного репродуктивного возраста.
Методы: Проведен ретроспективный анализ историй родов 181 родильниц в возрасте 15-19 лет, рожавших детей в 2018 г. в ГКП на ПХВ «Областной перинатальный центр №3» г. Туркестан (Республика Казахстан). В контрольную группу вошли 200 родильниц в возрасте от 20 до 30 лет. Статистические гипотезы оценивали по параметрическому критерию Стьюдента (t-критерий)). Значение р<0,05, рассчитанное для все статистических критериев считали надежной границей статистической значимости.
Результаты: Расчет частоты встречаемости экстрагенитальных заболеваний на одну родильницу показал, что в первой группе он составил 1,4 нозологической единицы на каждую родильницу, тогда как во-второй группе -  0,7. На 181 подростковых родов приходилось в среднем по 1,6 манипуляции на одну роженицу. Среди подростков к патологическим родам были отнесены 71,3% случаев, в контрольной группе – 28,0% случаев. Таким образом, удельный вес патологических родов в группе подростков был в 2,5 раза выше по сравнению с  группой женщин благоприятного репродуктивного возраста (р<0,01).
Заключение: Высокий уровень распространенности экстрагенитальных заболеваний среди подростков родильниц формирует неблагоприятный фон для течения беременности и родов, послеродового периода. Подростковая беременность ассоциируется с высокой заболеваемостью новорожденных и повышенным риском госпитализации в отделение интенсивной терапии.
Pyonephrosis complicated with pleural empyema – case report
Authors:   ", Bida Ioan ,   Iuliu Hatieganu",   University of Medicine and Pharmacy, Cluj-Napoca, Romania, Bardan Raluca ,   "Iuliu Hatieganu" University of Medicine and Pharmacy, Cluj-Napoca, Romania
Published: April 2022

Pyonephrosis is defined as the infection of the dilated renal collector system, with a variety of etiological agents. The accumulation of pus may cause the destruction of renal parenchyma, leading to renal insufficiency. The symptoms may occur early or late in the disease’s progress and can be of a great variability. We present a case report of a 53-year-old female which suffered of low back pain, fever and nausea. The ultrasound and CT examination revealed 4th stage pyonephrosis caused by stone obstruction. It was also observed right encysted pleural empyema and pericardial fluid as pyonephrosis’ complications. The first part of the treatment consisted of inserting a percutaneous nephrostomy (PCN) probe along with the administration of antibiotics for the next two months, followed by radical right nephrectomy in renal insufficiency context. The postoperative evolution was favorable with no repercussions.
Pandemics and thyroid neoplasia
Authors:   Elias Emergency Hospital, Bucharest, Romania, Sandru Florica ,   “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania, Dumitrascu Mihai Cristian ,   “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania,   University Emergency Hospital, Bucharest, Romania, Rentea Diana Elena ,   “C.I. Parhon” National Institute of Endocrinology, Bucharest, Romani, Petrova Eugenia ,   “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania,   “C.I. Parhon” National Institute of Endocrinology, Bucharest, Romani, Draghici Adina ,   “C.I. Parhon” National Institute of Endocrinology, Bucharest, Romani, Ghemigian Adina ,   “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania,   “C.I. Parhon” National Institute of Endocrinology, Bucharest, Romani, Dumitrascu Anda ,   “C.I. Parhon” National Institute of Endocrinology, Bucharest, Romani, Mehedintu Claudia ,   “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania,   “Nicolae Malaxa” Clinical Hospital, Bucharest, Romania, Carsote Mara ,   “Carol Davila” University of Medicine and Pharmacy, Bucharest, Romania,   “C.I. Parhon” National Institute of Endocrinology, Bucharest, Romani
Published: April 2022

Poorly differentiated/undifferentiated thyroid carcinoma represents a very severe type of malignancy with limited therapeutically resources. Fortunately, the diagnosis is very rare in general population; however, delayed presentation to a health care system might aggravate the evolution and during COVID-19 pandemic it was suggested an exacerbation of this phenomenon. This is a case report of a 56-year old lady diagnosed with poorly differentiated – undifferentiated thyroid carcinoma according to fine needle aspiration – based cytological exam. Despite having progressive large, neck mass with bone pain, asthenia, weight loss, and dysphagia since last months, she delayed the medical examination because of social anxiety amid COVID-19 pandemics. Poorly differentiated carcinoma still represents a sector of endocrinology with poor survival. Controversies around endocrine practice amid pandemic are still ongoing topics.
The role of vitamin K during pregnancy – a literature review
Authors:   Departamentul Obstetrică și Ginecologie, Universitatea de Stat de Medicină și Farmacie „Nicolae Testemițanu“, Chișinău, Republica Moldova, Cemortan Maria , Cernețchi Olga ,   Departamentul Obstetrică și Ginecologie, Universitatea de Stat de Medicină și Farmacie „Nicolae Testemițanu“, Chișinău, Republica Moldova
Published: April 2022

Micronutrients are indispensable substances for ensuring proper metabolism, which, in the case of pregnant women, has an indirect influence on perinatal outcomes. Hypovitaminosis K is a rare condition in adults. However, vitamin K deficiency can pose a significant risk to the health of both mother and fetus, which can cause bleeding, especially in newborns. Newborns have a low natural level of vitamin K because they do not receive the necessary amounts in the antenatal period, which is caused by the slower transfer of this vitamin through the placenta. The use of drugs that affect the metabolism of vitamin K by pregnant women can increase the rate of various complications in newborns, related to hypovitaminosis K. Micronutrients, especially vitamin K, are essential for the body of pregnant women, being crucial in fetal development.
Egy PhD-dolgozat megvédése, és az esemény háttere
Authors: Fórizs Sándor
Published: April 2022

Aim: The aim of the publication is to present the process of the establishment and the beginnings of the operation of the Doctoral School of Law Enforcement at the Faculty of Law Enforcement of the University of Public Service and to briefly introduce the author of the first defended thesis and its content.Methodology: By analysing the documents of the Police College and the University of Public Service and the decisions of the Hungarian Accreditation Committee, the author describes the system of tasks and the work of two decades during which it became possible to establish an academic discipline and the associated doctoral school. He also presents the essence of the relevant Senate decisions and the Rector’s and the Dean’s initiatives.Findings: The main milestones on the way to the public disputation of the first PhD thesis include the recognition of Police Science as a discipline. Also, it was necessary to establish a university faculty with a similar profile and launch its training programme, followed by the establishment of the Doctoral School and commencing the training there, steps which are described in detail in this publication.Value: The nearly twenty-year process discussed in the paper is unique in Hungarian law enforcement higher education. There was no university-level training or academic preparation in law enforcement in Hungary before. For those interested in this discipline, a new opportunity opened up to carry out research work and to be able to achieve such a high professional standard.
A rendészet szerepe és feladatai az állam „külső” védelmében
Authors: Merkl Zoltán
Published: April 2022

Aim: The aim of this study is to point out current differences in the field of different procedures of law enforcement agencies working at the border. Namely, how certain rules of border control and activities of other authorities working on the borders harmonise with the common EU border protection, policies and procedures. The paper aims to draw up a sketchy overview of these systems of two EU member states (Hungary and Germany) by highlighting the main differences and similarities.Methodology: The research is based primarily on the analization of written materials, documents and processing of relevant Hungarian and German legislation. In my access to German regulations I was assisted by a Baden-Württemberg police officer.Findings: My main hypotheses have been that the procedures of the Hungarian and German law enforcement agencies are different. At the same time, it should be clear that there are many similarities between the common federal and EU regulations. The problems detected and suggestions formulated during the research and as a part of the study are well detectable.Value: On the researched and processed topic emerge always changing new challenges and the mentioned law enforcement agencies require new procedural and regulatory techniques accordingly. Further research may be justified by multifaceted factors that challenge the mentioned law enforcement agencies, such as the security risks affecting the Member States of the European Union (illegal migration, neighboring war situations, etc.). The main task of the law enforcement agencies is to maintain and ensure public order and public safety. Order must also be protected from external danger. The work presents the German-Hungarian police activity performing the task of border protection, presenting common features and differences.
A rendészet egyedi megjelenése különböző országokban
Authors: Vájlok László
Published: April 2022

Aim: Nowadays, the expression of the importance of different law enforcement agencies towards civil society has become more crucial. The display of transparency; the traditions, history or the operation of its governmental functions is the most authentic if it happens in a nonintrusive manner. It was during the 20th century, when coins for circulation were used to bring the work of police organisations closer to common people. Among these were the police, fire department, gendarmerie – or public security on the whole. Aside from the direct presentation, the importance of these organisations is expressed in an indirect way, which increases public respect for them.Methodology: This script gives examples with illustrations from all continents on these communication practices. For the presentation, in addition to an evaluation of his own relevant collection, the author has also taken into account the guidelines of some major catalogues and has drawn on information from the official mints of each country.Findings: The law enforcement agencies are not exploiting the potential of this form of communication. Examples show that the published method can be an effective tool to inform the public.Value: It would be worthwhile to explore similar methods of information and promotion, and to join the countries that effectively communicate their „service”.