bluuebunny/crossref_metadata_2025 huggingface dataset:
A Profound Tax Reform: The Impact of Sales Tax Harmonization on Prince Edward Island’s Competitiveness
Authors: Chen Duanjie , Mintz Jack M.
Published: August 2024

Prince Edward Island’s decision to harmonize its provincial sales tax with the federal GST next year will bring Canada’s smallest province huge benefits; consumers and businesses will reap the rewards. While services will be taxed higher, the removal of PST on purchases of goods and services used in operations will keep more money in consumers’ wallets as lower production costs cascade from business to the general public. Businesses, faced with a lower cost of capital, will have the chance to increase investments by around $560 million over seven years. Further, the HST regime’s potentially more neutral treatment of economic activities will minimize distortions by promoting the efficient allocation of capital. By 2021, when the harmonization has been fully implemented, PEI’s effective tax rate on new investments will have fallen by 18 points, making the island one of the most competitive economies in the OECD. Businesses of every size will gain enormously from the changes, as will Prince Edward Islanders themselves, in the form of more jobs, $380 million in additional wages and dramatically improved opportunities. This brief paper models the effects of the HST’s gradual phase-in on all major sectors over the next seven years, and argues forcefully that PEI’s course is the correct one — a major step toward the neutral corporate tax structure Canadian prosperity depends on.
Tantalus Unbound: Government Policy and Innovation in Canada
Authors: MacIntosh Jeffrey G.
Published: August 2024

The future of the western industrialized economies, including Canada, depends on healthy and innovative high-tech sectors. In 2010, this realization spurred the Canadian government to commission a blue-ribbon panel charged with assessing the state of programs designed to support business and commercially oriented research and development. The resultant Jenkins Report contains many useful recommendations aimed at consolidating disparate offerings, measuring existing initiatives’ performance and fostering federal-provincial cooperation to improve programs’ impact on the tech sector. However, the Report erred in overlooking the squandering of government resources on tax subsidies to investors in Labour-Sponsored Venture Capital Corporations (LSVCCs) — union-sponsored specialized mutual funds meant to promote the development of high-growth small and mediums-sized businesses — which are far outperformed by the private sector and often waste capital better used elsewhere. It is also unduly harsh on the federal Scientific Research and Experimental Development Tax Credit, which is critical to the early-stage start-ups that give rise to high-tech giants. In judiciously assessing the Jenkins Report’s recommendations and offering alternatives, this paper serves as a much-needed corrective, offering policy makers clear guidance in securing Canada’s economic future.
Tax Loss Utilization and Corporate Groups: A Policy Conundrum
Authors: Richardson Stephen R. , Smart Michael
Published: August 2024

There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups. Ideally, an equitable and economically efficient tax system could obviate the need for loss netting against income by providing for the tax value of losses from business to be refundable by tax authorities in cash to owners. This approach, however, involves many serious difficulties, including revenue cost to governments and potential for abuse by both domestic and foreign businesses. Accordingly, loss refundability tends to be provided for only sparingly, if at all; while many corporate income tax systems—such as in the U.S. the U.K., Japan and many other OECD countries--deal with loss netting within corporate groups through a formal system of tax loss transfer or tax consolidation.While Canadian policymakers have considered introduction of such a system over a long period of time, they have yet to come up with a satisfactory formal system for Canada. So, corporate groups in Canada have been left to make do with an informal self-help loss trading system that presents a number of problems compared to formal systems.As a federal country with substantial corporate taxation levied at the provincial level, Canada appears unusually constrained in what it can do to bring greater equity and efficiency to corporate group tax loss utilization. Moreover, the inefficiencies in the current system are small in aggregate terms, and the informal self-help system has a relatively generous threshold for access. Accordingly, while Canada’s current informal self-help corporate group loss system is far from ideal, it appears to remain as a workable approach. Alternatives to the status quo should be considered cautiously, as they have the potential to do more harm than good.
Redistribution of Income: Policy Directions
Authors: Davies James B.
Published: August 2024

Poverty and rising income inequality in Canada have brought demands for improved government action on redistribution. Unfortunately, such pleas risk being overshadowed by a looming fiscal crunch as the baby boomers retire. An expanding population of seniors will add at least one percent annually to both growing health and OAS/GIS costs so that, absent meaningful change, other spending will have to be slashed by an average of 20.2 percent by 2032 if total spending and revenues are not to rise relative to GDP. For Canada’s tax-transfer system to keep fulfilling its redistributive role, a fundamental rethink is required. With non-seniors spending being squeezed, some changes in tax mix, moderate revenue increases and refined targeting of transfers will be needed to protect the system’s progressive nature. Increasing personal income tax and reducing property tax by an offsetting amount would improve redistribution without raising taxes. More revenue could be obtained without severe distortions via a capital transfer tax, the elimination of boutique credits aimed at niche beneficiaries, or perhaps a dual income tax which exacts more from labor than capital income. Improvements to existing transfer programs are another way forward. The conversion of EI to a purely insurance basis, freeing up funds to support redistribution via refundable credits is a possibility. Another cost-saver involves removing the indexation of the OAS/GIS income threshold and allowing its real value to decline, making more recipients subject to clawbacks. Whichever course governments pursue, revamping Canada’s taxtransfer system will be a delicate and difficult task. This paper explores the policy choices available, and makes it clear that time is not on our side.
The Challenge of Defining Medicare Coverage in Canada
Authors: Emery J.C. Herbert , Kneebone Ronald D.
Published: August 2024

There is a widespread impression among Canadians that their health-care system is universal, comprehensive and equitable. Given this impression, Canadians may be surprised to discover that, for instance, while annual physicals and receiving advice on dealing with cold symptoms are covered by the public plan, the costs of rehabilitation from a brain injury or stroke are not fully covered. While universal, the public plan is not comprehensive nor, arguably, is it equitable.The Canada Health Act (CHA) uses the term “medically necessary” to define medical procedures and treatments to be paid for by the publicly-funded medicare system. In Canada’s health-care system, the term has come to refer almost exclusively to those services provided by a physician, or provided within a hospital setting, by a physician or other staff. Services that a reasonable person might consider “necessary,” but are provided outside those settings, are typically not covered. In many ways the federally-legislated Canada Health Act has been culturally enshrined as a consecrated icon of national identity. But the legislation fails to clearly identify the line between necessary and unnecessary medical services. This has put provincial governments — who are responsible for medical-funding decisions — in the difficult position of having to make this decision, and they have resorted to drawing that line in sometimes surprising places. The line drawn between “necessary” and “unnecessary” medical treatments has been determined by the financial self-interest of medical stakeholders, by hospitals rationing global budgets, and by financially-constrained provincial governments. The result is a relatively narrow definition of medical necessity that undermines the equality goals the CHA is often claimed to uphold.Health care is arguably the most important public-expenditure program in Canada. It is important for Canadians to understand clearly what services and levels of care this program provides so that they can prepare for, and possibly insure against, outcomes that are not covered. We do not argue it is easy to make this demarcation between what is and what is not covered by medicare. We do argue, however, that it is necessary to establish this line and to draw attention to its position.
Income Adequacy Among Canadian Seniors: Helping Singles Most
Authors: Bazel Philip , Mintz Jack M.
Published: August 2024

Canadians have heard a great deal of discussion in the national media about expanding the Canada Pension Plan (CPP), driven by concerns that many will retire without having made proper arrangements to adequately replace their incomes with pensions and savings. But the proposed remedies have been targeted at the retirement-income shortfalls potentially faced by relatively comfortable middle-class and well-off retirees. A far more pressing concern is the disproportionate vulnerability of one particular group: Single retirees living alone. The estimated poverty rate among seniors in Canada is among the lowest in the industrialized world according to the OECD. But elderly singles living alone face significantly higher rates of income inadequacy than their peers. Elderly singles are overwhelmingly female, and they are twice as likely to be below Statistics Canada’s Low Income Cut-Off threshold than the general population, and four times as likely to be below the threshold as the elderly population as a whole. But the CPP policy ideas currently being batted around are unlikely to offer much help to this especially vulnerable group. Because females comprise roughly 70 per cent of elderly singles, and because of historically lower labour-force participation rates among females, a substantial portion of single elderly are entitled to few or no CPP benefits of their own (let alone other pensions), beyond the considerably reduced survivor CPP benefits collected by those who have been widowed. Survivor benefits, however, would not be available to the growing number of senior divorcees. Meanwhile, women tend to have longer life expectancies than men do, typically stretching retirement resources beyond what would otherwise be required for males. There are two relatively straightforward policy changes that could directly target benefits to help the single elderly living alone who are below the low income cut-off (LICO threshold). One is to modify the Guaranteed Income Supplement (GIS) top up strictly for elderly people living alone. Another would be to simply expand the CPP survivor benefit from 60 per cent of the deceased spouse’s entitlement to 100 per cent. These policies are not without cost, of course. But the cost is not prohibitive. If the federal government were to allot $1.35 billion to these kinds of targeted policies, it could slash the number of single seniors living below the low income cut-off by half. With another $87 million, it could reduce the number by two-thirds. These amount, respectively, to just a 3.5 per cent and 5.8 per cent increase over current annual federal spending on elderly benefits. With Canadian policy-makers willing to spend resources and efforts on strengthening CPP benefits for relatively comfortable Canadians, it seems only appropriate that policies aimed at helping our most vulnerable seniors avoid poverty should come first.
Simulated Replacement Rates for CPP Reform Options
Authors: Milligan Kevin , Schirle Tammy
Published: August 2024

A certain segment of the Canadian population is at risk of being ill-prepared for retirement. These people will likely not have enough pension income when they retire to maintain their current lifestyle. It sounds like a problem that calls for urgent government action. Only, these people are not underprivileged or lowincome earners. They are middle- and higher-income earners who lack an employer-provided pension, but presumably have the capacity to save for retirement on their own. Whether we see the fact that many of them do not as a problem for government to solve depends entirely on our view of the role of government. This, ultimately, is what the current discussions about reforming the Canada Pension Plan, boil down to. The trend in the incomes of the elderly is generally positive: compared to the 1970s, retirees are living far more comfortably, with incomes overall showing no obvious signs of distress. And data show that Canadians earning low incomes will be able to largely maintain their current earnings upon retirement, relying on the Canada Pension Plan and other public supports. Those Canadians earning mid-range and higher incomes who also enjoy an employer-provided pension, such as public-service workers, are also well-positioned to be able to largely maintain their working-age lifestyles after retirement. Meanwhile, there is no obvious evidence that the number of workers with employment-related pensions will decline in the future; pension coverage among young workers has been increasing, as has the proportion of workers in the public sector. Expanding the CPP — whether it is using the plan recently proposed by P.E.I., the “wedge” proposal offered by economist Michael Wolfson, or simply doubling the maximum pensionable-earnings room allowed for CPP contributions — would have the largest impact on relatively comfortable workers who are not saving adequately for retirement. In effect, it would force them to save more. But that is not without risks. On a practical level, simply increasing CPP contributions makes the investment decisions of the Canada Pension Plan Investment Board that much more liable for the retirement fate of Canadians. But it also promulgates a philosophy in which the federal government plays an ever-larger role, moving further into parts of our lives that have traditionally been considered areas of personal responsibility. That said, decisions about retirement savings are complicated and irreversible, yet critically important. There will inevitably be at least some people who make poor choices. Whether leaving relatively advantaged workers to suffer the consequences of their own investment decisions, or whether we require government intervention to protect them with an expanded CPP, hinges very much on just how paternalistic we expect our policy-makers to be.
Aggressive International Tax Planning by Multinational Corporations: The Canadian Context and Possible Responses
Authors: Arnold Brian J. , Wilson James R.
Published: August 2024

Aggressive international tax planning by multinational corporations has lately fallen under intense political scrutiny. U.S. politicians have called out some American multinationals, including Apple, Amazon, Starbucks and Google, for relocating profits abroad to avoid American taxes. More recently, politicians accused Burger King of being unpatriotic for its own purported “tax inversion” maneuver, in which it would acquire Canada’s Tim Hortons and shift the head office from Florida to Ontario, benefitting from the lower northern tax rates. The Chicago-based Walgreens pharmacy chain recently backed off a “tax inversion” plan to relocate to Switzerland (the former headquarters of Alliance Boots, a company acquired by Walgreens), apparently having assessed the political risk as too high. This sort of aggressive international tax planning by multinational corporations was what G20 members had committed to fighting against when they endorsed the OECD’s “action plan” against base erosion and profit shifting (BEPS). Canada has been vigilant about improving its tax framework to prevent non-resident corporations from eroding the Canadian tax base, having enacted thin-capitalization rules and, more recently, foreign-affiliate-dumping rules, as well as proposing anti-treaty-shopping measures. But despite Canada’s commitment to the OECD’s BEPS Action Plan, the Canadian government has been reluctant to follow through on implementing rules that might affect its own resident corporations and their international competitiveness. This is most notably visible in the generous participation exemption for dividends from foreign affiliates, the absence of rules restricting the deductibility of interest expenses incurred to earn exempt dividends from foreign affiliates. Canada may be reluctant to fully follow through on all aspects of the OECD’s BEPS Action Plan. As the examples of Apple, Amazon, Google and Starbucks demonstrate, the American government has so far been unable to bring itself to take any meaningful action against aggressive international planning by U.S.resident corporations. Were Canada to enact and enforce rules that clamped down on aggressive international tax planning by its own resident corporations, it would only put Canadian firms at a competitive disadvantage relative to American (or other international) rivals. Until the United States is willing and able to take the lead on aggressive international tax planning by multi-national corporations, the reality is that smaller countries, including Canada, should be cautious about making changes to its international tax rules that are dependent on other countries making similar changes.
The Middle Power and the Middle Kingdom: Securing Canada’s Place in the New China-U.S. Economic and Strategic World Order
Authors: Dobson Wendy
Published: August 2024

Although the United States is finally showing signs of some slow economic recovery, in global terms North America is in relative decline as large emerging-market economies, particularly China, show much more promise for growth. But Canada, having relied on a north-south pattern of diplomacy and trade with the United States, is not well positioned to become part of this new economic world order. China is paying attention. It has not escaped notice among the Chinese that Canada has been largely absent from the Asian region and its institutions in recent years, relying only on the inertia of a few longstanding bilateral relationships. An occasional visit to China by Canada’s prime minister is not an encouraging sign — for Canada or China — of the Canadian government’s commitment to building a more robust relationship, particularly when other countries have ongoing dialogue with China at the highest levels. And Canada’s hesitance to join the Trans-Pacific Partnership, and a generally half-hearted attitude toward striking Asian free-trade deals, cannot have left China believing that Canada is serious about pivoting toward the Pacific. Indeed, new restrictions that further obstruct the ability of stateowned enterprises, from China and elsewhere, to invest in Canada likely signals that we are even outright hostile to the idea of forging deeper Asian ties. If Canada is to ensure that it is strategically well positioned for an era of rising Asian power, it must learn to think more like a Pacific nation, and not strictly an Atlantic one. The expanding Asian middle class will soon demand improvements in health, education, financial, environmental and urban services: These are things that Asians know Canada can do well, and they would welcome Canada’s expertise in developing these services. But Canada must show itself eager to integrate further with Asia, deepening relationships in the region’s nascent economic and security institutions. Canada can also begin acting on longstanding recommendations that it promote itself as a Pacific “location” for Asian multinationals: Calgary marketed as a global centre for unconventional energy research; Vancouver as an ideal headquarters for Asian multinationals operating in the West; and Toronto as a Pacific-oriented international centre of yuan-based finance. Rightly or wrongly, Canada is developing an international reputation as a difficult place to invest, and a country that is fairly indifferent to the potential that is already beginning to unfold in China and elsewhere in Asia. With so much of our economic future at stake, it is a reputation we must immediately begin working to reverse.
Better off Dead: “Value Added” in Economic Policy Debates
Authors: Tombe Trevor
Published: August 2024

Politicians across Canada have come to understand that our economy improves when we develop so-called “value added” industries and jobs. They suppose that turning raw materials into finished goods creates more value added than simply extracting and exporting raw materials directly. That understanding is entirely and often dangerously wrong. Indeed, the meaning of the phrase “value added” has been so widely misunderstood and distorted that we would all be better off if it were struck from the political rhetoric and public debate entirely. The reality is that almost everything Canadians are being told about which activities add value, and which ones do not, is utterly backwards. Manufacturing has come to be seen as the ultimate source of value added, as though the physical manipulation of matter was somehow responsible. For example, the leader of the federal Opposition, the NDP’s Thomas Mulcair, has insisted that “exporting unrefined heavy oil creates no valueadded jobs” and likens exporting raw logs to “a practice typical of undeveloped nations.” It is not just the NDP, similar statements are made across the political spectrum. Fortunately for us, such views can be put to the test. We will see that they are not just inaccurate, they are the very opposite of the reality: Canada’s raw resource extraction industries actually provide the highest valueadded, often by a significant margin. Oil and gas extraction, for example, creates $1.36 million in value per job per year, 15 times higher than the national average for all sectors and more than triple the value added per job per year in the petroleum products refining sector.  Absent such data, is there a better way to think about value added that would provide a clear and intuitive defense to misleading statements? Thankfully, there is: industries that generate the most income are industries with high value added. To say a sector like oil and gas extraction creates no value-added jobs is to say it creates no income, which is plainly false. If replacing “income” for “value added” leads a claim to not make sense, then it is likely false and the politician or commentator should be dismissed. Disturbingly, this mixed-up thinking matters a lot for the health of Canada’s economy. Public policy often favours supposedly high value-added industries at the expense of others through subsidies or other supports. Instead of creating value, when governments favour one sector over another they invariably hurt the economy by distorting the allocation of labour and capital, which lowers Canada’s overall GDP. This is true for any subsidy made on the basis of “value added” – subsidizing resource extraction would also be economically damaging. There may be other reasons to provide industry supports – but value added is never one of them. Canada’s economy, and everyone in it, would be better off if politicians and public commentators put the phrase “value added” to rest.
Who Are the Homeless? Numbers, Trends and Characteristics of Those Without Homes in Calgary
Authors: Kneebone Ronald D. , Bell Meaghan , Jackson Nicole , Jadidzadeh Ali
Published: August 2024

In 2008, Calgary was the first city in Canada to institute a 10-year plan to end homelessness. The plan was introduced in part due to the steady and rapid growth in homelessness in the city since 1992. Since 2008 growth in the number of homeless people has stopped despite a rapidly growing city. The number of people enumerated as homeless by point-in-time counts has fallen from 304 persons per 100,000 population to 256 persons per 100,000 population in 2014, a drop of more than 15 per cent. Looking beyond simple counts of the number of homeless people, we examine how people who are homeless use emergency shelters. Tracking shelter use over a five year period by nearly 33,000 individuals, we find that, contrary to what might be thought to be true, the great majority (86%) of people who use emergency shelters in Calgary do so very infrequently and for only short periods of time. Visiting shelters less than twice (on average), these “transitional” users stayed in shelters for an average of only 15 days spread during the five years of our study. Another 12% of people used emergency shelters more frequently; an average of 8 times spread over five years. These “episodic” users stayed for a total of 113 days on average. Only a tiny minority, just 1.6% of all shelter users, stayed in shelters for very long periods. These “chronic” users visited shelters an average of three and a half times and stayed a total of 928 days over the five years of our study. Because they stay in shelters for long periods, chronic shelter users occupy one-third of shelter beds. The implication of this is that finding stable, supportive housing for just 1.6% of those experiencing homeless – a total of about 900 individuals in Calgary -- would free-up one-third of beds in emergency shelters. Providing supportive housing for episodic users as well would free-up another one-third of beds and so enable shelter providers to focus on their main function as providers of emergency housing. Moving people from emergency shelters into supportive housing delivers savings in the form of reduced interactions for these people with the criminal justice and healthcare systems; savings that have been shown in other studies to significantly off-set the cost of supportive housing. Planning to end homelessness has always been an ambitious goal. While the homeless serving community has made significant gains in understanding how best to solve the problem, greater effort may be required of local, provincial and federal policy makers to find ways of resolving the issue that is at the heart of Calgary’s homelessness problem; namely, the lack of affordable rental accommodations.
“ORAL MICROFLORA”- Its importance in Prosthodontics- A Narrative Review
Authors: Nandika Dr.Naga Sowmya , Bathala Dr.LakshmanaRao , Kondaka Dr.Sudheer , Madhuri Dr.Ch , Rani.P Dr.Sudha , Vegesna Dr.Lalitha Sankeerthana
Published: August 2024

The microorganisms found in the human oral cavity have been referred to as the oral microflora, oral microbiota, or more recently as the oral microbiome. The resident oral microflora develops in an orderly manner via waves of microbial succession (both autogenic and allogenic). Oral microflora is the aggregate of microorganisms residing in the mouth, and more than 700 bacterial species have been detected that can be found intraorally. When oral bacterial species form a coating on teeth, dentists recognize this as dental plaque, or dental biofilm. The metabolism of these organisms modifies local environmental conditions, facilitating subsequent attachment and growth by later, and more fastidious, colonisers. Eventually, a stable biofilm community develops, that plays an active role in (a) the normal development of the physiology of the habitat. Thus, when considering treatment options, clinicians should be aware of the need to maintain the beneficial properties of the resident oral microflora.
Littérature et écologie, ou comment écrire les écocides de biotopes réels
Authors: Fournier Kiss Corinne
Published: August 2024

Littérature et écologie, ou comment écrire les écocides de biotopes réels, le premier ouvrage de la collection « Cultures et écologies », privilégie la lecture et l’analyse d’œuvres littéraires qui, de l’Antiquité à nos jours, mettent en scène des écocides non seulement réels, mais encore perpétrés dans la contemporanéité même de l’écriture des textes. Le volume interroge le pouvoir de la littérature et de la critique littéraire face à la gravité des dégradations anthropiques de milieux de vie déterminés.
Les réflexions et les propositions développées dans ce volume sont multiples et polylogiques. Mais toutes se rejoignent sur un point : l’art du récit et l’art de la lecture ont un rôle à jouer dans le processus de sensibilisation et de responsabilisation face au « monde-plus-qu’humain » – et donc, par extension, dans la rupture de la danse infernale des écocides.
Deprem Kaynaklı Acil Uzaktan Öğretim ve Deprem Sonrası Yüz Yüze Eğitim: Beden Eğitimi ve Spor Öğretmen Adaylarında Aleksitimi ve Nomofobi
Authors: Can Seray , Kerkez Fatma İlker
Published: August 2024

Türkiye'de acil uzaktan öğretim (AUÖ) ilk kez COVID-19 salgını nedeniyle tüm eğitim kademelerinde bir buçuk yıl boyunca uygulanmıştır. İkinci AUÖ ise Kahramanmaraş merkezli 10 ili etkileyen deprem nedeniyle öğrenci yurtlarının depremzedelere barınma olanağı sağlaması için yalnızca üniversitelerle sınırlı kalmıştır. Yalnızca teknolojik altyapıya dayalı bir şekilde yürütülen AUÖ’nün teori ve uygulamayı kapsayan bir disiplin olan Beden Eğitimi ve Spor (BES) Bölümü’nün öğrencileri üzerindeki etkilerinin incelenmesi önem arz etmektedir. Bu kapsamda çalışmada BES öğretmen adaylarında deprem kaynaklı AUÖ ve deprem sonrası yüz yüze eğitim (YYE) sürecinde duyguları tanımlama ve ifade etme güçlüğü anlamına gelen aleksitimi ve akıllı telefonsuz kalma kaygısı anlamına gelen nomofobi düzeylerinin incelenmesi amaçlanmıştır. Araştırma, karma yöntemde açıklayıcı desene göre tasarlanmış ve boylamsal bir çalışma olarak yürütülmüştür. Araştırmanın çalışma grubunu 2022-2023 eğitim-öğretim yılı bahar döneminde Muğla Sıtkı Koçman Üniversitesi, Spor Bilimleri Fakültesi, BES Bölümü’nde deprem kaynaklı AUÖ sürecini deneyimleyen birinci, ikinci ve üçüncü sınıf BES öğretmen adayları oluşturmaktadır (n=125). Dördüncü sınıfların dahil edilmemesinin nedeni nicel ve nitel ölçümlerin alınacağı 2023-2024 eğitim-öğretim yılı güz döneminde mezun durumda olmalarıdır. Veri toplama araçları olarak demografik bilgi formu, “Perth Aleksitimi Ölçeği”, “Nomofobi Ölçeği” ve yarı yapılandırılmış görüşme formu kullanılmıştır. Nicel bulgular incelendiğinde BES öğretmen adaylarının deprem kaynaklı AUÖ sürecinde aleksitimiye eğilimli oldukları ve orta düzeyde nomofobi semptomları yaşadıkları tespit edilmiştir. Deprem sonrası YYE sırasında da aleksitimiye eğilimli ve orta düzeyde nomofobiye sahip olmalarına karşın deprem kaynaklı AUÖ sürecine göre anlamlı bir azalma olduğu tespit edilmiştir. Ortaya konan nicel verilerin sonuçları açıklayıcı desen gereği araştırmanın nitel bölümünde ayrıntılı bir şekilde irdelenmiştir. Nitel bölümde bireysel derinlemesine görüşmeler yapılmış olup BES öğretmen adaylarının aleksitimi ve nomofobi semptomları göstermelerinin nedenleri olarak “özerklik ihtiyacı”, “zaman yönetimi eksikliği”, “yalnızlığı hafifletme isteği” ve “dürtüsel davranış” ana temalarına ulaşılmıştır. Çalışma, AUÖ uygulamalarının BES öğretmen adaylarındaki potansiyel olumsuz etkilerini vurgulamaktadır. Bulgular ışığında AUÖ uygulamalarının BES öğretmen adayları üzerinde meydana getirebileceği olumsuz etkilerin diğer yönleriyle de araştırılması önerilmektedir.
Valuation the Oil leaching and the Degree of Conversion of Addition of Miswak (Salvadora Persica) Essential Oil to Orthodontic Adhesive
Authors: Abdulhadi Amir , Salih Al Qassar Sarmad S. , Mohammed Ahmed Mudhafar , Soares Prof. Antônio
Published: August 2024

This study inspects the Oil leaching and the Degree of Conversion of Addition of Miswak (Salvadora Persica) Essential Oil to Orthodontic Adhesive. Miswak oil was prepared from the Miswak root by the green method, and was added to the Heliosit adhesive at 1%,3% and 5% respectively. The degree of conversion was measured by Fourier Transform Infrared Spectroscopy, and the amount of leached oil was estimated by Spectrophotometer. The degree of conversion data was analyzed by Friedman test where p≤0.05. The degree of conversion was not affected by the oil added to the adhesive. While the leached oil of the modified adhesive started from the first hour of curing and extended for last day of the study (one month). According to this study the addition of Salvadora Persica oil did not affect the degree of conversion of the modified adhesive. Also, the amount of oil leached from the modified adhesive began on the first day of polymerization and continued for up to one month.
INTEGRATION OF ECONOMIC EDUCATION INTO THE EDUCATIONAL PROCESS: FORMATION OF FINANCIAL LITERACY OF STUDENTS
Authors: Garbuzova Taisiya , Malashihina Tat'yana , Kalimullina Gul'zirak , Filatov Mihail , Pestryakov Denis
Published: August 2024

In a globalizing economy and a rapidly changing financial landscape, financial literacy is becoming a key element in preparing students for adulthood.
This work is devoted to the study of methods and approaches to the integration of economic education into the educational process, in order to form students' basic financial knowledge and skills. The paper examines the theoretical foundations of financial literacy, its importance for the individual and society, as well as various models and standards of economic education adopted in various countries.
The key components of financial literacy are described, including the ability to manage personal finances, understand the principles of investing, lending and insurance. It also provides an analysis of various pedagogical strategies and techniques used to integrate financial education into school curricula. Their effectiveness is evaluated, and examples of successful implementation of such programs in educational institutions are considered. Particular attention is paid to an interdisciplinary approach that allows the organic integration of elements of financial literacy into the teaching of other subjects such as mathematics, social studies and geography.
The final part of the paper presents recommendations for teachers and educational administrators on the implementation and optimization of financial education programs. The prospects for the development of economic education in the context of the digital transformation of society and the role of modern technologies in the learning process are discussed.
The work is aimed at raising awareness of the importance of financial literacy and demonstrates the need for a systematic approach to its formation among students through the integration of economic education into the educational process.
A comprehensive approach to evaluation of road safety policy
Authors: Elvik Rune
Published: August 2024

This paper outlines a comprehensive approach to the evaluation of road safety policy. An evaluation of road safety policy aims to estimate its effect on the number of traffic fatalities or the number of injured road users. The following main stages of such a study are identified: (1) Analysis of long-term trends for the purpose of developing hypotheses about the effects of road safety policy; (2) Identification of variables describing road safety policy; (3) Identification of confounding variables; (4) Exploratory analysis of statistical models; (5) Comparative analysis of statistical models; (6) Estimation of policy effect and its uncertainty. The approach is illustrated using data for Sweden for 1981–2018. Four variables describing road safety policy were assessed. Only one of them, the length of motorways and 2+1 roads, had a consistent statistical relationship to the number of fatalities. Three models for statistical analysis were compared: a negative binomial regression model, a multivariate ARIMA time-series model, and a least squares linear regression model. The time-series model was clearly the best of the models in terms of various criteria for model quality. According to this model, the number of fatalities in 2018 was 27.6% lower than it would have been without the contribution of the policy variable. It is likely that this estimate is too low. Only a single variable was used as an indicator of road safety policy. The trend term (year count) probably captures part of road safety policy, like the effects of safer cars associated with the renewal of the car fleet. The analyses show that road safety policy in Sweden, as indicated by motorway length, has become more effective after the adoption of Vision Zero than it was before the adoption of Vision Zero. In general, the history of road safety policy cannot be reconstructed in sufficient detail to support an evaluation of which elements of it have been more or less effective. It is, accordingly, not possible to identify any specific set of road safety measures that should be given higher priority in order to make road safety policy more effective.
Early Diagnosis And Management Of Diaphragmatic Injuries
Authors: Abd Al-Salam Aziz M. Al-Khatib  , Zaid Maad Ahmed Samem  , Saad Fakhri Abdulrahman
Published: August 2024

This prospective study was conducted at the Department of General Surgery in Tikrit Teaching Hospital from December 2008 to December 2012. It included 73 patients who sustained diaphragmatic injuries, primarily from penetrating injuries such as gunshot wounds and shells (65 patients, 89%), with the remaining patients presenting with blunt trauma (8/73, 11%). The study comprised both male and female patients, with a male-to-female ratio of 3.8:1. The majority of patients were in the 20-29 years age group (43/73, 60%). The left hemidiaphragm was the most commonly injured site in both blunt and penetrating traumas, accounting for 89% (7/8) and 66% (43/65) of cases, respectively. Acute presentation with abdominal pain and concurrent intraabdominal and thoracic injuries was the most commonly encountered clinical scenario (58/73, 74.5%). The spleen was the most frequently injured intraabdominal organ in both blunt and penetrating traumas. Diaphragmatic injury should be suspected in all patients with penetrating injury below the nipple in front and inferior scapular angle in the back, confirmed by chest X-ray showing diagnostic findings such as elevation of the injured hemidiaphragm or obliteration of its contour, and/or a pathognomonic "collar sign." Most patients underwent laparotomy for diaphragmatic defect repair and management of intraabdominal visceral injuries, with only two patients requiring thoracotomy in addition to laparotomy. Empyema was the most common postoperative morbidity, and the mortality rate depended on the severity of injury and the time lag between patients' arrival and operation.
Relationship Between The Size Of The Portion Of The Diet Served And Blood Sugar Levels In Patients With Type 2 Diabetes Mellitus
Authors: Rita Juniara Kasih  , Laila Apriani Hasanah Harahap  , Suci Eka Putri  , Teuku Muliadi
Published: August 2024

Diabetes mellitus is a chronic metabolic disorder characterized by increased blood sugar levels. Poor eating patterns, including inappropriate meal times and inappropriate amounts of food consumption, can affect blood sugar levels in the body.The aim of this research isto determine the relationship between the size of the diet portion served and blood sugar levels in Diabetes Mellitus patients at RSUD Datu Beru Kab. Central Aceh in 2023.The method used is a quantitative method,analytical observationalwith approachcross-sectional. This research was carried out from September 2023 to May 2024. The type of data is primary data obtained from the patient's general description questionnaire and data on the portion size served was obtained from direct weighing and secondary data was obtained from the patient care book, namely data on blood sugar levels 2 hours after eating. The method for collecting data is by using questionnaire sheets, checking maintenance books and eating scales. Data analysis was carried out using univariate and bivariate analysis using the Fisher exact test. The research results showed that as many as 82.0% had high kgd (>180mg/dl) and 18% had normal kgd (80-179mg/dl). There were 23.6% good portions served and 76.4% poor food portions. The results of the Fisher test show p <0.05 (0.002) and have a PR value >1 (4.2) which is a risk factor between the size of the portion served and the blood sugar levels of patients with type 2 diabetes mellitus. The conclusion is that the size of the portion served is partly The size does not match the standard portions served, causing respondents to have higher blood sugar levels 2 hours after eating. There is a significant relationship and 4 times higher risk between the size of the diet portion and blood sugar levels in patients with type 2 diabetes mellitus. Suggestions for Hospitals should improve the quality of health services, especially food services, and nutritionists/nutritionists should be able to supervise the portioning process to produce food portions that suit patient needs.
GEÇMİŞİN IŞIĞINDA GÜNÜMÜZ HALK İNANIŞLARI: RUS VE TÜRK KÜLTÜRLERİNDE BİR KARŞILAŞTIRMA
Authors: Taşkesenligil Muhammed , Kızıl Amine
Published: August 2024

Kültürel miras niteliği taşıyan halk inanışları; insanın tarih boyunca doğayı ve evreni anlama, kontrol etme ve açıklama çabasının bir yansımasıdır. Bu bağ-lamda insanlar çeşitli mitler, efsaneler ve ritüeller geliştirmiştir. Zamanla bu inançlar, toplumsal düzeni şekillendirmiş; toplumun kültür ve tarihini derinleme-sine etkilemiştir. Halk inanışları, kültürel bağlamda sadece toplumsal düzen ve bireyler arasında bir bağ kurmakla kalmaz; aynı zamanda bir toplumun dünya görüşünü, değerlerini ve normlarını da şekillendirir. Bu inançlar, genellikle mitolo-jik veya dini öğelerle ilişkilendirilerek, toplumun ortak bir anlam sistemi oluştur-masını sağlamaktadır. Aynı zamanda halk inanışları; toplulukları bir arada tutan, ortak bir kültürel miras oluşturan önemli unsurlardır. Bilimsel temele da-yanmayan halk inanışları; kültürel ve geleneksel köklere sahip olan, geniş toplu-luklar tarafından benimsenen inanç sistemleridir. Bu inanç sistemleri, genellikle bir toplumun kültürel geçmişi, tarihi ve yaşam tarzı ile derin bir bağ kurmaktadır. Bu çalışmanın temel amacı; halk inanışlarının doğasını, oluşum süreçlerini ve kökenlerini anlamak, özellikle de Rus ve Türk kültürlerindeki bu inançların eski inançlar bağlamındaki izlerini araştırmaktır. Çalışma, bu iki kültür arasındaki benzerlikleri ve farkları vurgulayarak, halk inanışlarının toplumsal, kültürel ve tarihsel bağlamda nasıl şekillendiğini ortaya koymayı hedeflemektedir. Çalışma ayrıca iki ülkenin tarih, mitoloji ve gelenekleri üzerinden giderek, insanların ha-yatlarına dokunan gizemli ve folklorik unsurları irdelemeyi amaçlamaktadır. Bu noktada bu iki ülkenin en eski dini inanışlarına da çalışmada yer verilmektedir. Rus kültüründe; Paganizm ve bununla birlikte gelişen eski Slav mitolojisi, 10. yüzyıl itibariyle kabul edilen Hristiyanlıkla etkileşim içerisinde olmuş ve var olan inançlar bu manada birbirleriyle harmanlanarak sürdürülmeye devam etmiştir. Türk kültürü ise Orta Asya'dan gelen göçebe Türk boylarının etkisi altında şekil-lenmiştir. Günümüzde Türk kültürü, Göktürklerden Oğuzlara kadar uzanan zen-gin bir mirasa sahiptir. Gök Tanrı inancı ve Şamanizm, Türklerin en eski inanç sistemleri olmuştur. Bu inançlarla birlikte gelişen birtakım gelenek ve göreneklere de çalışmada yer verilmiştir. Çalışma, her iki kültürde ortak olarak bulunan kavramları ve sembolleri vurgulayarak bu benzerliklerin ortak tarih, ticaret ve kültürel etkileşimlerden kaynaklandığını öne sürmektedir. Ayrıca, günümüzde bile bu halk inanışlarının hala yaşayan kültürel öğeler olduğu ve modern toplumlardaki etkileri bu çalışmada ele alınmaktadır. Sonuç olarak bu makalede, Rusya ve Türkiye’nin zengin kültürel geçmişi ve halk inanışları karşılaştırılmak suretiyle, bu iki kültür arasındaki benzerlikler ve farklılıklar aydınlatılmaktadır.
ULUSLARÖTESİ BİR KİMLİK ÖRNEĞİ OLARAK PATERSON’DA KÜLTÜREL DEVAMLILIK VE DEĞİŞİKLİKLER
Authors: Zöhre Eryılmaz Harika
Published: August 2024

Kültür uzun yıllar sabit ve değişmez olarak algılanmış, fakat 19. yüzyıl itibariyle halkbilimine gelen yeni bakış açısının vermiş olduğu güçle içinde bulunulan çevreye göre değiştiği tespit edilebilir olmuştur. Bugün kültür, bir toplumu hem bir arada tutan özelliklerin tümünü içinde barındıran, hem de bireylerin tek başlarına kendilerini ve ait oldukları özellikleri yansıtan sosyal bir süreç, ortak düşünce ve ölçütler olarak kabul edilmiştir.
Kültür değişimlerine mahal vermeyecek kapalı toplumlarda bile bugün dış göçler ve elektronik kültür ögeleri sayesinde birçok değişim görmek mümkün iken kültürün değişkenliği heterojen toplumlarda daha açıkça gözlemlenebilir. Bu sebeple çalışmada Amerika Birleşik Devletleri’nde yaşayan ve Little Istanbul olarak tanınan Paterson şehrinde yaşayan insanların yaşamları ele alınmıştır. Bu tür bir yaşam tarzında kültürün bağlayıcı unsurları sebebiyle insanların kendi ülkelerinde yaşayan insanlara oranla sahip oldukları kültürü korumak ve devam ettirmek için daha fazla çaba harcadıkları bilinen bir gerçektir. Fakat her ne kadar birliktelik, Türk topluluğu içerisinde kültür devamlılığını sağlayan önemli bir yapı olsa da kültür değişimi doğal süreçlerde bile mevcutken, heterojen yapı sergileyen topluluklarda hızla gerçekleşecek kaçınılmaz bir olgudur.
Çalışmada, Türklerin 1950’lerin başından beri Amerika kıtasını tercih edip yerleştikleri Paterson bölgesinde kültürel geçişler, kültür devamlılığı, farkları (değer, inanç, norm, dünya bakışı, dil, ulus, ırk, etnik köken) ve birtakım kültürel kayıplar ele alınmakla birlikte bu değişim ve devamlılık içerisinde gözlemlenen yaşayışları kültürlenme, kültürleşme ve kültürel kayıp alt başlıkları içerisinde değerlendirilecektir. Dolayısıyla değişimin değişmeyen tek gerçek olma gerçeği ile birlikte kültürlerine sıkı sıkıya bağlı olduklarına inanan Paterson halkının birtakım kutlama, adet, örf ve geleneklerinin değişmesi ile bu değişimin Türk yapısını bozacak nitelikte olup olmadığı sorgulanmış; birebir yapılan görüşmeler, gözlemler ve incelemelerde kültürel birtakım değişmelerin, iç içe geçmelerin ve kültürel kayıpların olması ile birlikte kültürel kayba maruz kalan kimselerin Paterson bölgesinden ve halkından uzaklaştığı tespit edilmiştir. Dolayısıyla yeni gelen göçlerle birlikte bu devinimin her zaman devam edeceği ve bu bölgenin diaspora olarak uzun yıllar yaşamaya devam edeceği belirtilebilir.