bluuebunny/crossref_metadata_2025 huggingface dataset:
The Taxation of ‘Digital Nomads’ and the ‘3 W’s’: Between Tax Challenges and Heavenly Beaches
Authors: Thomaz Pignatari Leonardo
Published: June 2023

Work mobility is not something new, but it certainly received an important boost with the COVID-19 pandemic as many people began working remotely which reflected on their lifestyle. In this context, the objective of the present study is to analyse the challenges imposed by what is known as ‘digital nomads’ from the exclusive perspective of individual taxation. The first part aims to understand the first ‘W’, i.e., who the ‘digital nomads’ are and the factors that favour the choice for this type of work. Subsequently, it examines the impacts caused by the ‘digital nomadism’ in determining the tax residence (second ‘W’ – where) and presents the measures, albeit incipient and indistinguishable, adopted by some countries in relation to this phenomenon. The third section delves into the taxation of income obtained by ‘digital nomads’ through either an employment relationship or the provision of services (third ‘W’ – what). Based on the analysis of examples and the presentation of some alternatives, this study seeks to demonstrate the need to adapt the tax residence rules at both of the levels of domestic law and double tax treaties (tiebreaker rules). The rules on the taxation of income from employment and the provision of independent services also demand modifications that detach them from the strict need for a physical presence.

Digital nomads’, work mobility, international taxation, tax residence, employment income, digital economy
Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive
Authors: Ørberg Mark , Fjord Louise Blichfeldt
Published: June 2023

The authors explore the highly debated 15% minimum corporate tax rate better known as Pillar Two. More specifically, the focus is on ‘public good enterprise foundations’ and the potential applicability of the ‘non-profit organization’ definition in the EU Pillar Two Directive (2022/ 2523) from December 2022. A public good enterprise foundation typically controls one or more operating enterprises but can only distribute income to the public good purposes stipulated in the foundation charter. This ‘distribution restraint’ is supplemented by a ‘disbursement duty’ as the governing board must make distributions to the foundation’s public good purposes. In some instances, the founder has – in addition to one or more public good purposes – explicitly stipulated ownership of (specific) operating entities for the purpose of raising funds for the public good purposes in the charter. Consequently, whereas corporations make profit for their owners, the public good enterprise foundation’s purpose is not to operate for profit-making but instead to operate for promotion of the public good purpose in the foundation charter.

Illustrated by Danish public good enterprise foundations (DK: Erhvervsdrivende fonde), it is analysed whether public good enterprise foundations in Europe should be considered as ‘non-profit organizations’ excluded from the EU Pillar Two Directive despite owning (controlling) interests in operating entities that are conducting commercial business. The impact is significant as this would exclude the income and tax of the public good enterprise foundations (and their holding companies) when calculating the jurisdictional effective tax rate of the group and prevent the application of the income inclusion rule and the under taxed payment rule on their income. While self-owned foundations may be unfamiliar in some Member States, it will have significant impact on other Member States such as Denmark where some of the largest businesses (e.g., Maersk, Novo Nordisk, Carlsberg, and Lundbeck) are owned by such public good enterprise foundations. The authors argue they should be considered as non-profit organizations and therefore excluded entities under the Directive.

Non-profit definition, International tax law, EU tax law, Pillar II, EU Directive 2022/2523, Enterprise foundations, Industrial foundations, Foundation purpose, Foundation objective
AS CONTRIBUIÇÕES DE INTERVENÇÕES PEDAGÓGICAS NA APRENDIZAGEM DA DIVISÃO DE NÚMEROS NATURAIS POR ESTUDANTES DE 4º E 5º ANO DO ENSINO FUNDAMENTAL
Authors: De Oliveira Karyne Santiago , Rios Claudene Ferreira Mendes
Published: June 2023

Este trabalho apresenta reflexões tecidas em um Trabalho de Conclusão de Curso (TCC) a partir do problema de pesquisa: quais intervenções pedagógicas contribuem com o processo de construção do conceito da divisão de números naturais e de seus possíveis algoritmos por estudantes de turmas de 4 º e 5 º ano? Quanto aos objetivos, desenvolver intervenções pedagógicas de modo a compreender quais as relações existentes entre estas intervenções e o processo de construção do conceito e dos algoritmos da divisão de números naturais por estudantes de turmas de 4 º e 5º foi o objetivo geral, e comunicar reflexões conceituais  e análises desenvolvidas, objetivo deste artigo. Em relação a metodologia, trata-se de uma pesquisa ancorada na  abordagem qualitativa com inspiração na pesquisa-ação estudada por Thiollent (2011), através da construção e execução de sete oficinas pedagógicas como estratégia de coleta de dados, e quanto a fundamentação teórica, dialogamos com Gitirana et al.(2014), Megid (2012), Nunes et al.(2009), Centurión (1995), dentre outros autores. Na análise dos dados ficou evidenciado que a construção do conceito da divisão é um processo complexo, sendo de competência do professor o desenvolvimento de diferentes situações de aprendizagem, contemplando as ideias da divisão de distribuição e de medida. Também evidenciaram  que é preciso a escola investir em diferentes estratégias para a resolução de problemas matemáticos, potencializando a aprendizagem matemática.
VACCINE HESITANCY IN BRAZIL: CAUSES AND CONSEQUENCES
Authors: Ribeiro Letícia Lima , De Sousa Sophia Melo
Published: June 2023

Vaccine refusal or delay is an old and increasingly prevalent phenomenon. The effectiveness of vaccines has been proven, for example, by eliminating human smallpox. However, some of the population questions this resource. Vaccine hesitancy can be caused by personal beliefs, the spread of fake news, political positioning, and growth of anti-vaccine movements. Despite personal freedom, public health needs to be prioritized. Instead, it ends up suffering consequences. Among these, low vaccine coverage and economic impact.
APLICABILIDADE DAS FERRAMENTAS DE ABORDAGEM FAMILIAR: UM RELATO DE CASO COM ATUAÇÃO INTERPROFISSIONAL
Authors: Soares Stefany Karoline de Almeida , Queiroz Tayla Monteiro , Gomes Laura Marcelly Teixeira , Fonseca Vanelle Rodrigues , Mendes Patrícia Helena Costa , Filho Alexander Ribeiro Oliveira , Dos Santos Marcela Ferreira , Ferreira Isabelle Ramalho
Published: June 2023

O estudo objetiva apresentar um estudo de caso a partir da intervenção interdisciplinar de uma ESF por meio das ferramentas de abordagem familiar como método de cuidado em uma família cadastrada na área de abrangência. Trata-se de um estudo de caso de abordagem descritiva qualitativa, realizado através da aplicação de ferramentas de abordagem familiar (Genograma, Ecomapa, P.R.A.C.T.I.C.E., FIRO e Ciclo de Vida Familiar), desenvolvido entre os meses de Setembro de 2022 a Março de 2023 por uma equipe de saúde do Programa de Residência Multiprofissional em Saúde da Família da Universidade Estadual de Montes Claros (Unimontes), localizada em Minas Gerais. Após os encontros e aplicação das ferramentas foi realizada uma conferência familiar com a presença de todos os membros, a fim de se pactuar possíveis soluções aos padrões e situações identificadas. Por meio da aplicabilidade das ferramentas de abordagem familiar foi possível estreitar o vínculo familiar entre os membros e destes com os profissionais de saúde. Ademais, a equipe interdisciplinar desenvolveu a experiência em mediar as relações familiares, pois, o estudo facilitou o conhecimento da estrutura e funcionamento das famílias.
Twin reversed arterial perfusion sequence: A review of cases in the Philippines from 2000 to 2022
Authors: Tantengco Ourlad Alzeus , Velayo Clarissa
Published: June 2023

Twin reversed arterial perfusion (TRAP) sequence, or acardiac twinning, is a congenital anomaly associated with monochorionic twin pregnancies. It occurs when the cardiac system of one twin supplies blood for both twins. This congenital anomaly has been previously reported in several case reports from the Philippines. However, there is still limited information about its local epidemiology and management. This study reviewed the previous cases of TRAP sequence and discussed the diagnosis, management, and ways to improve care for pregnant patients affected by this condition. There were five reported cases of TRAP sequence from the Philippines. Ultrasonography was used in diagnosing the disease antenatally. Preterm birth was reported in 60% of the cases, while 80% were delivered via Cesarean section. The most common type of acardiac twinning in the Philippines was the acardius acephalus. The most common placentation observed in TRAP sequence cases was monochorionic, monoamnionic placenta (75%), two of which had arterio-arterial and veno-venous anastomoses. All donor twins in the Philippines were delivered alive, with only one (20%) neonatal death due to Pseudomonas infection. Only a few centers can perform minimally invasive fetal interventions; one center has been performing fetoscopic surgery in the Philippines since 2021. Thus, cases of TRAP sequence in the Philippines have only been managed through antenatal surveillance with serial ultrasound and high-risk prenatal care until their eventual delivery.
STEM-based principles and strategies to cultivate students' social and emotional learning
Authors: Su Qing , Guo Shaoqing
Published: June 2023

Cultivating and developing the social-emotional abilities of students is a realistic educational requirement. Such cultivation includes the development of skills related to self-awareness, self-management, social awareness, and relationships, as well as the ability to engage in responsive decision-making, with these skills, students will be equipped with the necessary character and key abilities to adapt to future society. To better understand how Science, Technology, Engineering, and Mathematics (STEM) education can contribute to social and emotional learning (SEL), this study designs a STEM course named "The Yellow Riverbank Is Beautiful—Bridge and Lanzhou". By designing and delivering the pedagogical approach of this STEM project as well as assessing the students, the study proposes the principles of STEM education to develop students' SEL. These principles include: creating contexts focusing on real-world, developing social emotions through disciplinary practices, establishing interpersonal relationships of equality and mutual support. Also proposed teaching strategies, including: creating social contexts, planning activity sequences, evaluating students' behavior.
KOMUNIKASI ANTAR BUDAYA : STUDI PADA BUDAYA MENUNDUK MASYARAKAT JEPANG DENGAN JAWA DI INDONESIA
Authors: Paramitha Lutfi Ayu , Rifa’i Akhmad
Published: June 2023

Setiap negara memiliki kebudayaan secara material maupun non material, memiliki ciri khas dan keunikan masing-masing. Terkadang budaya lintas negara memiliki barang dagangan, salah satunya budaya menunduk di Jepang yang disebut ojigi, dengan suku Jawa, Indonesia. keindahannya dalam dilihat secara fisik maupun artinya. Hal ini dapat dikaji dalam komunikasi antarbudaya dengan menggunakan pendekatan dialog kultural. Pendekatan tekanan ini tidak hanya mengenai antarbudaya akan tetapi antarbangsa. Penelitian ini bertujuan untuk melihat bagaimana budaya menunduk di antara dua negara ini. Jenis penelitian yang digunakan adalah kualitatif dengan metodologi penelitian studi literatur.Hasil dari penelitian ini kebudayaan Jepang dan Jawa, Indonesia memiliki kesamaan dalam kebudayaan non material akan tetapi memiliki istilah yang berbeda. Budaya menunduk ini baik digunakan dikehidupan sehari-hari karena memiliki nilai filosofis yang tinggi.
Provenance of polished stone tools from the Baradla Cave, Aggtelek, North-Hungary
Authors: Kereskényi Erika , Fehér Béla , Kristály Ferenc , Szilágyi Veronika , Kasztovszky Zsolt , Szakmány György
Published: June 2023

The Baradla Cave has been an open and used natural cavity since ancient times. 20 pieces of polished stone tools of various raw materials were revealed from the cave site, which were analysed using non-destructive methods. Source areas were identified for those raw material types which have detailed mineralogical and rock chemistry data available. The main raw material types are blueschist and contact metabasite, defined as a close and a distant raw material, respectively. The latter was widely known for its excellent mechanical properties. In addition, subordinate greenschist-amphibolite, serpentinite, sandstone, limestone, basalt litho-typed polished implements were also identified from the Cave, but their source area can be determined only tentatively from the available analyses and previous publication data.
Lösz-paleotalaj sorozatokban megőrződött fitolitkészletek környezettörténeti és környezet régészeti vonatkozású kutatási lehetőségei
Authors: Milinkó István , Novothny Ágnes , Pető Ákos
Published: June 2023

A fitolitok növények által termelt opálszemcsék, amelyek bizonyos tulajdonságaiknak köszönhetően (pl. nagy mennyiségben termelődnek, diagnosztikai értékkel bíró morfotípusok létezése, viszonylag nagy ellenállóképesség) az egykori (lokális) vegetáció indikátorai. Talajokból, üledékekből, üledékes kőzetekből kinyert fitolitkészlet értékes proxy adatot jelenthet a környezetrekonstrukciós vizsgálatokhoz. Régészeti kontextusból gyűjtött fitolitok az ember táj- és növényhasznosításának rekonstrukciójában játszhatnak fontos szerepet. A fitolitkészlet megfelelő kiértékeléséhez elengedhetetlen a fitolitkészletet ért tafonómiai folyamatok ismerete, hatásuk becslése. Lösz-paleotalaj sorozatok jelentős kiterjedésben és vastagságban borítják a szárazföldek felszínét. A lösz-paleotalaj sorozatokból kinyert fitolitkészleteket ennélfogva nagy kiterjedésű területen, jelentős időtávot (elsősorban a negyedidőszakot) átfogva lehet felhasználni a környezetrekonstrukciós vizsgálatok során. A fitolitkészlet környezetrekonstrukciós vizsgálatokban történő megfelelő kiértékeléséhez szükséges ismerni a lösz-paleotalaj sorozatok esetében érvényesülő főbb tafonómiai folyamatokat. A fitolitok lösz-paleotalaj sorozatokban történő megőrződését befolyásoló folyamatok jobb megismerése megbízhatóbb környezetrekonstrukciót tesz lehetővé.
The Impact of Cloud Computing on IT Spending: A Comparative Analysis
Authors: Gaur Vipin
Published: June 2023

This study investigates how cloud computing affects business IT expenditures. This study's goal is to determine whether or not cloud computing has raised or decreased IT spending. We carried out a side-by-side comparison of businesses that have embraced cloud computing and those that have not. According to the study's results, organizations that have adopted cloud computing have seen a significant decrease in their IT spending.
ANALISIS VARIANS DAN PERTUMBUHAN BELANJA DAERAH PADA PEMERINTAH KOTA MAGELANG TAHUN 2018-2021
Authors: Afri Liyani Yolanda , Tiska Luthfita Desanti Putri Suharto Vara , Wira Bharata3 Risma
Published: June 2023

The Regional Expenditure Budget must have a control system to ensure effective implementation, enabling the Regional Government to consider factors that can impact budget preparation. This allocation aims to balance regional cash expenditures and receipts. This study aims to determine the variance value and growth of regional expenditure using a descriptive analysis method. The primary data used in this research is obtained from the Magelang City Government. The research conducted on the Office of Financial Management and Government Property of Magelang City concludes that the financial performance of the Magelang City Government, as seen from the analysis of expenditure variance, exhibits an average difference (variance) of 26.7 and an average utilization or absorption of the expenditure budget of 73.14%. Based on the calculation results, it can be concluded that the financial performance, as indicated by the variance analysis, reveals that the government's budget planning is quite good, and their efforts to effectively utilize the budget have been relatively successful. Utilizing more than 90 percent of the budget indicates efficient budget use, while utilization below 90 percent suggests inadequate budget planning.
Synchronous learning in online course: a necessity or
choice?
Authors: Markowska Joanna , Kraśniewska Izabela
Published: June 2023

E-learning and lifelong learning are considered to be important factors in the knowledge-based society. Synchronous online learning is both a conscious choice of modern universities and a necessity brought about by globalization. The materials of this article are devoted to the issues of justifying the use of synchronous online learning at Wrocław University of Environmental and Life Sciences (WUELS), as well as the selection and expert evaluation of the effectiveness of using ICT to support it. Two main processes have been identified to improve and develop: process of Educating / teaching employees, people interested in raising their qualifications, candidates for studies and Communication of the current and future clients of the university. The stages of the choice of the tools to support the implementation of selected processes are highlighted. To select tools we based on the following criteria: availability, some initial familiarization with the tool, the functions offered, friendly and aesthetic interface, technical support, the possibility of cooperation with the Moodle platform. As a result, to support synchronous online learning in WUELS was selected was a live stream was on YouTube, Skype, an E-science platform and Click Meeting. The effectiveness of the use of the Polish commercial service ClickMeeting has been proven.
Microbiological and physicochemical properties of fermented and unfermented sweet potato flour
Authors: OLEGHE Peace Omoikhudu , AKHARAİYİ Fred. C. , EHİS-ERİAKHA Chioma Bertha , OBOH Emmanuel
Published: June 2023

This research accesses the suitability of using processed flours from fermented and unfermented yellow-fleshed sweet-potato as alternative flour based on their physiochemical and microbiological properties. Raw yellow sweet potato tubers were obtained from a local Nigerian market and processed into fermented and unfermented sweet potato flours. Their microbiological and physiochemical (proximate and functional) properties were analyzed using standard methods. The microbiological results identified six bacterial genera; (Bacillus, Klebsiella, Micrococcus, Staphylococcus, Lactococcus, and Enterobacter) and five fungal genera (Aspergillus, Penicillium, Mucor, Candida, and Saccharomyces). Bacillus and Aspergillus spp. were the most dominant bacterial and fungal genera respectively. The physiochemical result reveals that fermenting sweet potato flour resulted in improved protein, moisture content, and water and oil adsorption capacities compared to the unfermented flour. The pH also decreased from 8.8 to 5.0 after 72 h of fermentation. Most of the microorganisms isolated are associated with plants, water, environment, and fermentation, they are generally recognized as safe (GRAS) organisms and their potentials can be further exploited in the food industry. These findings highlights the potentials of incorporating fermentation techniques in enhancing the nutritional and techno-functional attributes of sweet potato flour as a healthy alternative gluten-free flour-based staple diet.
Credit risk management and deposit money banks’ profitability in Nigeria: A panel data regression approach
Authors: Ebhodaghe Ughulu Stephen , Monday Edogiawerie Nosa , Alaikhue Musa Abdulai
Published: June 2023

This study investigates the impact of credit risk management on DMBs’ profitability in Nigeria using panel data covering a time period of 11 years, from 2009 to 2019. The longitudinal research design was adopted since the data spanned a specific timeframe. Three different models were estimated with ROA, ROE and ROI serving as the dependent variables, while NPL, LLP, BL and BS constituted the independent variables across the three models. The findings of the study showed that both the NPL and BL variables exerted negative impacts on ROA, ROE and ROI across the three models. The LP variable exerted a positive impact on ROA in model one, but showed negative impacts on ROA, ROE and ROI in models two and three. The adjusted R-squared values of 0.17, 0.59 and 0.67 suggest that the explanatory powers of the independent variables are somewhat low. The values of the DW statistics stood at 2.01, 2.23, and 2.11, indicating that the respective estimated models were free from the presence of autocorrelations. Based on these empirical findings, the study concluded that effective CRM strategies are a panacea for enhancing DMBs’ profitability. It is, therefore, strongly recommended that both the regulatory authorities and the top management of the DMBs in Nigeria should, as a matter of urgency and deliberate efforts, introduce appropriate CRM policies that are designed to reduce the already high profiles of NPL and LLP to increase profitability among the DMBs.
ORTAKLIKLARDAKİ YATIRIMLARIN ÖZKAYNAK YÖNTEMİNE GÖRE MUHASEBELEŞTİRİLMESİ
Authors: DİNÇ Engin , YILDIRIM Fatih
Published: June 2023

Ortaklık yatırımları; işletmede söz sahibi olmak, karlılığı arttırmak gibi amaçlarla yapılan sermaye

yatırımlarıdır. Ortaklık yatırımlarının muhasebeleştirilmesinde kullanılabilen yöntemlerden biri

özkaynak yöntemidir. Türkiye’de yürürlükte olan Türkiye Muhasebe ve Finansal Raporlama Standardı

(TMS/TFRS), Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS), Küçük

ve Mikro İşletmeler için Finansal Raporlama Standardı (KÜMİ FRS) ve Vergi Usul Kanunu (VUK)

açısından ortaklık yatırımlarının muhasebeleştirilmesinde farklılıklar bulunmaktadır. Özkaynak

yönteminin uygulamasında iştirak payının hesaplanması, yatırım tutarını aşan zararlar, ertelenmiş vergi

etkisi, aşağı ve yukarı yönlü işlemler, eliminasyon, uygulanan muhasebe politikalarındaki farklılıklar,

finansal tablo tarihlerindeki farklılık gibi özellikli işlemler bulunmaktadır. Çalışmanın amacı, ortaklık

yatırımlarının özkaynak yöntemine göre muhasebeleştirilmesinde özellik arz eden işlemlerin ayrıntılı

ele alınması ve literatüre katkı sağlanmasıdır.
Improvement of Perceived Value of Apartment: Strategic Analysis Using IPA, SWOT, and AHP
Authors: Ismail Akhmad , Nathanael Andika Ignatius , Rahman Rahman , Babolian Hendijani Roozbeh
Published: June 2023

Background: After the covid 19 pandemic subsided, the world was faced with a global recession. The property industry experiences a downturn, especially in countries that are severely affected by the recession. However, the property business, in particular, apartments must continue to run and require a strategy to overcome this.
Aim: The purpose of this study was to develop a strategy to increase perceived value using three methods of IPA, SWOT, and AHP.
Method: The quantitative method uses 130 customer respondents. 30 for the reliability validity test and 100 for the main test on perceived value variables (functional, social, and emotional).
Findings: The results of the IPA in quadrant A form the basis for making IFE and EFE strategies. IFE and EFE strategies are weighted to determine IFE and EFE matrices. Furthermore, a SWOT  matrix was carried out to formulate concrete strategies based on SO, WO, ST, and WT. Strategies will be ranked using AHP. The strategy includes renovating the roof and repainting the facade of the building, using higher quality and durable building materials, holding service training for tenant relations and optimizing cleaning team SOPs, making agreements with buyers regarding rules for repairing damage/leaks, promoting green and clean movements for owners or occupants, expanding the customer segment market, contacting unit owners to be managed by rental management developers, opening multiple payment platforms with marketplaces, continuing to do marketing to target customers, cooperating with sales agents and other external parties, and rescheduling those with payment difficulties.
Anesthesia Management of Patients with Redo Craniotomy: Cases of Supratentorial Recidive Tumors
Authors: Bisri Dewi Yulianti , Septiani Gusti Ayu Pitria , Limawan Michaela Arshanty , Bisri Tatang
Published: June 2023

Background: Compared to non-surgical therapies, redo craniotomy is linked to improved neurological state and a lower mortality rate. But it also carries a higher price tag and complication risk.
Aim: The researchers would like to discover anesthesia management of patients with redo craniotomy in patients with supratentorial recidive tumors.
Method: The researchers used the case study method. Two cases of redo craniotomy performed at the Santosa Hospital Bandung Central Indonesia are presented. The first case involved a 24-year-old male with a supraorbital tumor, GCS 15, and the second case involved a 43-year-old woman with  meningiomas, GCS 15. The first patient underwent redo craniotomy six (6) months after the first operation, while the second patient underwent the procedure three (3) months after the first operation. These patients were subjected to anesthesia using the same techniques and anesthetic drugs. patients were positioned in a neutral position with 20-30 degree head up, voluntary hyperventilated, and adequate anxiolytics.
Findings: The bleeding volume of the patients was 800 mL for the first patient and 1,000 mL for the second, and the fluid balance was maintained using the ringerfundin balance solution. The durations of the operation of the first and second patients were  4 and 6.5 hours, respectively. Postoperatively, patients were treated in the ICU for one day under mechanical ventilation and were transferred to the ward after extubation. Better intraoperative care, improved surgical skills, surgical equipment, and better intensive care support are likely to improve outcomes in patients with redo craniotomy.
Systemic Functional Linguistics in the Rhetorical Strategies of Persuasion: A Longitudinal Study of Transitivity and Ergativity in the Rhetoric of Saras’ Sustainability Reports
Authors: Piga Antonio
Published: June 2023

This study explores the correlation between Systemic Functional Linguistics (SFL) and Critical Discourse Analysis (CDA) as tools for analysing the evolution of rhetoric in the communicative strategies adopted in a company’s Reports on social and environmental responsibility. In more specific terms, Transitivity and Ergativity—concepts from Systemic Functional Linguistics (SFL) —through the lenses of CDA, are employed as a theoretical means for the analysis of a longitudinal study in the communicative strategies employed by Saras SpA pre- and during the Covid-19 pandemic crisis. Saras is an Italian joint-stock company operating in oil refining and power generation.

The qualitative and quantitative linguistic analysis carried out using Sketch Engine software, aims to identify and explain how rhetoric is built and presented through language use in Saras SpA Sustainability Reports. Specific focus is given to communication strategies towards local and global communities and stakeholders in the years immediately before and during the Covid-19 pandemic. The rationale behind the study lies in the fact that 2020 and 2021 have been among the most difficult years since the end of World War II. Lives were abruptly turned upside down by the pandemic, which had grave negative effects on people’s health and on the economy. The result has been a threefold crisis involving health, the economy and social tension, with the refining sector being one of the hardest hit, since the oil refining industry was one of the most affected industries due to the general reduction in mobility and oil consumption brought about by the virus-fighting measures.

Emphasis is placed on the construction of rhetorical strategies pre- and during the pandemic crisis using the representational process of Transitivity and Ergativity, thus revealing the close relationship between the use language in terms of grammatical configuration encoded and semantic roles of syntactic transformation on the one hand, and rhetorical assumptions on the other. The results show that linguistic decisions regarding Transitivity and Ergativity choices play a crucial role in how effective writing achieves its rhetorical aims in terms of extending and maintaining dominant and implicit ideologies and underlying persuasive actions, and that some rhetorical motivation is perpetuated—if not actually overtly or subtly strengthened—in social-environmental Reports issued in the midst of the Covid-19 pandemic crisis.
THE NEED TO FORM A CORPORATE CULTURE IN JOINT-STOCK COMPANIES
Authors: Akramova Nazokat
Published: June 2023

In the context of globalization, the introduction of effective elements of corporate governance for the victory of joint-stock companies in healthy competition is a service that has increased the profitability of companies. Companies impose an individual corporate culture depending on their type of activity and nature. This article discusses the systematization of the conceptual content of functional aspects of corporate culture in joint-stock companies, as well as prevention and resource opportunities of social problems and conflicts in joint-stock companies. The influence of various factors on the definition of corporate culture in joint-stock companies is considered. It consists in developing proposals and recommendations for further improvement of the national corporate governance system in accordance with the Corporate Code in the context of economic diversification and the formation of corporate culture in joint-stock companies.
PROSPECTS FOR THE DEVELOPMENT OF OWNERSHIP RELATIONS, SMALL BUSINESS AND PRIVATE ENTREPRENEURSHIP IN THE NATIONAL ECONOMY
Authors: Norboev Odil
Published: June 2023

In this article, the issues of ownership relations and the development of small business and private entrepreneurship entities, as well as scientific views on property and its implementation, are highlighted. At the same time, the reforms carried out by our government in the development of ownership were highlighted. As a result of the conducted analysis, conclusions were drawn on further improvement of the development of ownership, small business and private entrepreneurship.
WAYS OF USING INNOVATIVE BANK SERVICES IN DIGITAL TRANSFORMATION
Authors: Khodjimamedov Akmal
Published: June 2023

The article analyzes the trends in the introduction and use of innovative services in banks in the context of transformation, draws conclusions and proposals for their development.
TAX INSPECTIONS: AN ANALYSIS OF AUDIT EFFECTIVENESS
Authors: Isaev Fakhriddin
Published: June 2023

In the article, the types of tax audits such as camera tax audit, field tax inspection and tax audit are already being used in practice in our country today, and they are being carried out today depending on the state of fulfillment of tax obligations by the taxpayer. But due to the lack of research on the concepts of tax audit and audit effectiveness, it is increasing the need to study it as a new direction. In this article, the foreign experience of the impact of audit efficiency on the activities of taxpayers was studied, the state of tax audits in our country was analyzed over the years, the importance of audit efficiency was revealed, and conclusions were drawn within the topic
FINANCIAL AND CREDIT SUPPORT OF INNOVATIVE DEVELOPING ACTIVITIES OF ENTERPRISES IN THE SPHERE OF TOURISM SERVICES
Authors: Karimova Aziza
Published: June 2023

Currently, tourism is one of the rapidly developing areas of activity, however, according to the results of the study, most enterprises feel a lack of financial resources. In this connection, this article discusses issues related to the lack of financial resources at enterprises in the field of tourism services, as well as factors that are an obstacle to lending to subjects of this industry. Conclusions are drawn and proposals are given that contribute to the further development of subjects with the help of financial and credit support.
THE IMPACT OF INDUSTRIAL TOURISM ON ECONOMIC MODELS - TRANSFORMATION OF ZHENGZHOU'S ECONOMIC MODEL
Authors: Fei Xu
Published: June 2023

Zhengzhou, along with Xi'an, Chengdu, Chongqing and Wuhan, is one of the most important cities in inland China. It is the second largest city in central China, after Wuhan. It is the economic center of the province and the surrounding areas such as southeastern Shanxi and southwestern Shandong. The main purpose of this study is to learn the effect of Zhengzhou industrial tourism on Zhengzhou economic models as well as the deep changing of Zhengzhou’s economic model. The result shows that the relationship between industrial tourism and Zhengzhou’s economic is significant. The findings can suggest that developing industrial tourism in Zhengzhou influences on Zhengzhou’s economy positively.
THE EMERGENCE OF DIGITAL BANKS AND THE SIGNIFICANCE OF DIGITALIZATION OF BANKING ACTIVITIES
Authors: Mamadiyarov Zokir , Akhmedova Dilrabo
Published: June 2023

This article analyzes the emergence of digital banks and the importance of digitization of bank operations, the experience of developed countries, some existing problems in the transformation and digitization of banks, and the current situation. The results of this research consist of studying the current state of digitization of banks and banking services, drawing conclusions from the results and developing scientific proposals
The Effectiveness of Machine Learning Systems' Accuracy in Predicting Heart Stroke Using Socio-Demographic and Risk Factors - A Comparative Analysis of Various Models
Authors: Panda Nihar Ranjan , Mahanta Kamal Lochan , Pati Jitendra Kumar , Bhuyan Ruchi , Satapathy Soumya subhashree
Published: June 2023

Background: Cardiologists can more appropriately classify patients' cardiovascular diseases by executing accurate diagnoses and prognoses, enabling them to administer the most appropriate care. Due to machine learning's ability to identify patterns in data, its applications in the medical sector have grown. Diagnosticians can avoid making mistakes by classifying the incidence of cardiovascular illness using machine learning. To lower the fatality rate brought on by cardiovascular disorders, our research developed a model that can correctly forecast these conditions.
Methods: This study emphasized a model that can correctly forecast cardiovascular illnesses to lower the death rate brought on by these conditions. We deployed four well-known classification machine learning algorithms like K nearest Neighbour, Logistic Regression, Artificial Neural network, and Decision tree.
Results: The proposed models were evaluated by their performance matrices. However logistic regression performed high accuracy concerning AUC (0.955) 95% CI (0.872-0.965) followed by the artificial neural network. AUC (0.864) 95% CI (0.826-0.912).
Conclusion: Individuals' risk of having a cardiac event may be predicted using machine learning, and those who are most at risk can be identified. Predictive models may be developed via machine learning to pinpoint those who have a high chance of suffering a heart attack.
APPLIED AND ECONOMIC ASPECTS OF EFFICIENT MEASUREMENT OF
DISTANCE BETWEEN NON-CONVEX OBJECTS
Authors: VRTANESYAN Levon , REVAZYAN Narek x , KHACHATRYAN Vigen
Published: June 2023

In this article, an effective algorithm for measuring the distance between geometric
objects is studied. Effective distance measurement between non-convex objects is of
great economic importance in various fields. It can be used in many fields. Currently,
measuring the distance between objects allows you to bypass obstacles and find optimal
paths. The diversity of the field of application results in an increase in the demand for the
software, as well as the saved funds. The algorithm developed in this article divides the
object into four parts using rectangles and measures the distance using a circle. The
segmentation continues until the part of the object inside those rectangles is not convex.
A hierarch is built, a tree whose leaves are convex polygons covering the surface of the
object, and whose root is the original object. The advantage of our algorithm is accuracy,
and the disadvantage is speed.
More than two parents?
Authors: Poortman Anne-Rigt
Published: June 2023

More than two parents?

More and more children in the Netherlands grow up in stepfamilies and stepparents may play an important role in children’s lives. Stepparents have had relatively few legal rights, yet the strengthening of their legal position – as well as of other parental figures – has been an ongoing public and political issue in Dutch society. Little is known about how parents actually think about parental rights for stepparents. Using large-scale Dutch survey data from 2020, this study described divorced and separated parents’ attitudes toward parental responsibility and legal parenthood of stepparents in stepfamilies. In addition, the study explored how support for these rights depended upon people’s own (step)family situation and the role of conflict in these associations. Results showed that a minority of parents supported legal rights for stepparents. About a third of parents thought that resident stepparents should be able to get partial parental responsibility compared to 8% in favour of full parental responsibility for these stepparents. Support for rights of nonresident stepparents and for legal parenthood of stepparents was lower. Support levels were found to be dependent on parents’ own experiences with stepparenting, particularly in case divorced parents had much conflict with their ex-partner. Parents with full-time resident children and those with a new partner (especially a spouse) were more supportive, whereas parents whose ex-partner had a new partner and family as well as those who had nonresident stepchildren living part time or full time with the ex-partner of their new partner showed less support. Overall, the results suggest that support for establishing legal rights for stepparents is not self-evident among divorced and separated parents and that views on stepparent rights likely differ between different parental figures, even more so in high-conflict situations.
NUCLEAR WEAPONS REMAIN THE MAIN DETERRENCE AGAINST POSSIBLE AGGRESSION
Authors: CERNAT Romică
Published: June 2023

The renewal of superpower status competition has led, among other things, to enhancing the emphasis on nuclear weapons and nuclear deterrence, all of which relate to China and/or Russia. The challenge of deterrence – discouraging states from taking unwanted actions, especially military aggression – has again become a main issue in defence policy. The Strategic Arms Reduction Treaty (New START), which was signed by the United States and Russia, could be seen as “just one step in a longer journey”. Russia’s reassertion of its status as a major world power has mostly included recurring references by Russian officials to Russia’s nuclear weapons capabilities and its status as a major nuclear power. China’s nuclear-weapon capabilities are much more modest than Russia’s, but China is modernising its nuclear forces as part of its overall military modernisation effort. Across the globe and in many different domains, the United States is now dealing with a more immediate requirement for effective deterrence than in any other time since the end of the Cold War. Because many potential adversaries are significantly more capable than they were a decade or more ago and the risks of actually fighting a major war are more significant than ever, deterring such a conflict becomes even more imperative.
Bartolomé de las Casas: historia y profecía
Authors: Martín de la Hoz José Carlos
Published: June 2023

Bartolomé de las Casas (1484-1566), sacerdote, encomendero, dominico, obispo y defensor de los indios, fue durante toda su vida un profeta que buscaba golpear la Real Conciencia para alcanzar una legislación justa y favorable a los indígenas que se habían unido libremente a la Corona      como súbditos de su majestad.
Traduçâo/intérpretação em libras: contribuições e aprendizagens do trabalho home office durante a pandemia do coronavìrus -Covid- 19
Authors: Pires Edna Misseno , Lopes Raquel
Published: June 2023

Este artigo busca compartilhar as experiências vivenciadas por uma tradutora/ intérprete de Libras com um aluno surdo do oitavo ano do Ensino Fundamental de uma escola pública municipal de Senador Canedo, Goiás, Brasil. O trabalho foi realizado em Home Office no período da pandemia do Coronavírus – Covid 19 em 2020. Busca discutir: como é dividir um pacote de internet com reuniões da escola, conversa com os pais e aluno; se antes, era utilizado para uso próprio? Como o tradutor/intérprete de Libras pode ajudar o aluno surdo no sistema Home Office. A metodologia adotada foi a pesquisa qualitativa baseada em observações. Como resultados desta pesquisa: como resultado deste trabalho: a produção de: um caderno bilíngue (Líbras e Português) e interdisciplinar; um caderno de caligrafia trilíngue (imagens; Líbras; Português e Inglês); vídeos em Libras e traduções destes em áudio para Português. A metodologia adotada foi a pesquisa qualitativa baseada em observações e apontou que é possível assegurar ao aluno surdo o acesso ás informações por meio da educação á distância (EaD permitindo a inclusão por meio da interação entre surdos e ouvintes bem como uma maior aproximação entre a escola e família.
Vivências e a percepção musical dos bebês
Authors: Gilberti Fernanda Peres
Published: June 2023

Neste trabalho propomos uma reflexão sobre alguns aspectos do desenvolvimento da percepção musical e suas relações com as vivências musicais dos bebês. Tendo como base a perspectiva da psicologia histórico-cultural, discutiremos a articulação entre o contexto das primeiras vivências na infância e os processos de percepção e apropriação musical. Os estudos desenvolvidos até o momento revelam a influência das relações sociais e do contexto vivenciado na atribuição de significados e nas possibilidades de percepção musicais.
Consumers' perception of beef from cattle raised in native grasslands in the Pampa Biome
Authors: Farias Pâmela Peres , Ferreira Otoniel Geter Lauz , Kröning Alexsandro Bahr , De Azevedo Gabriela Maia , Costa Pablo Tavares , Fluck Ana Carolina , Vaz Ricardo Zambarda , Restle João
Published: June 2023

The aim of this study was to identify the perception of consumers about aspects related to the consumption of beef from cattle raised in “native grassland-based” conservation systems in the Pampa biome. The opinion of 1238 consumers was analyzed through objective questions and sensory analysis by free word association. In the association of words, sensory characteristics, sustainability, production chain, health/nutrition and hedonic attitudes/feelings were the most cited terms when consumers thought about beef from cattle raised in conservation systems in the Pampa biome. Most consumers are aware of the quality characteristics of meat from animals raised in native grasslands of this biome and relate this meat to conservation systems involving ecologically correct and environmentally sustainable processes. In addition, they are willing to consume more of that meat. Cattle farming in native grassland-based conservation systems in the Pampa biome promotes the integration of social, economic and ecological aspects, constituting a paradigm of modern production systems.
Gestão do conhecimento no âmbito da educação ambiental: análise de uma organização do segmento de papel e celulose
Authors: Fagundes Camila , Mendes Giselly Santos , Schreiber Dusan
Published: June 2023

Nas últimas décadas, a variável ambiental tornou-se uma das principais bases para a construção de um diferencial competitivo, especialmente para as organizações industriais. Assim como a proteção ambiental, o conhecimento alinhado ao desenvolvimento sustentável também configura um desafio relevante, capaz de influenciar a atuação empresarial. Nessa perspectiva, a educação ambiental, por meio da gestão do conhecimento, revela-se um importante instrumento na busca por soluções sustentáveis. Diante disso, este trabalho busca analisar as práticas existentes de gestão do conhecimento em uma organização do segmento de papel e celulose, vinculadas ao programa de educação ambiental. A metodologia utilizada compreendeu o estudo de caso único, desenvolvido a partir de entrevistas em profundidade, levantamento bibliográfico e análise documental. Os resultados obtidos permitem afirmar que a empresa analisada desenvolve, de maneira sistemática e criativa, as práticas de gestão do conhecimento no âmbito da educação ambiental, contribuindo, assim, para uma maior conscientização, sensibilização e mudança de comportamento de seus colaboradores em relação à temática ambiental.
Deslocamentos de sentidos sobre o lugar da mulher na publicidade
Authors: De Matos Silvio Simão , Venera José Isaías , Genoveva Cristiane
Published: June 2023

Este estudo tem por objetivo analisar os sentidos construídos sobre a mulher na publicidade e nas mudanças discursivas no reposicionamento das marcas Itaipava e Skol, no período de 2014 a 2018. Noções de discurso, dispositivo e relações de poder em Michel Foucault (1999), além do debate sobre as lutas femininas e de gênero fundamentam a investigação. Considera-se que os deslocamentos discursivos ressoam lutas em torno do empoderamento feminino.
Cantigas de roda na educação infantil: os diversos desdobramentos no desenvolvimento da linguagem oral
Authors: Akamine Aline Aparecida , De Paula Jaqueline Cristina Massucato
Published: June 2023

O presente texto busca refletir a respeito da importância da música e das cantigas de roda, assim como seus desdobramentos no desenvolvimento da linguagem oral. Foi em meio às trocas de experiências informais entre duas professoras da rede municipal de Campinas, interior do estado de São Paulo, no ano de 2016, que surgiu a ideia de organizar ações conjuntas relacionadas à música por meio de correspondência entre as turmas de duas diferentes escolas. Estas intervenções se deram em momentos de planejamento e ações envolvendo brincadeiras musicais com as crianças. Por meio da música foi possível compreender valores culturais presentes em determinados grupos sociais, bem como trabalhar aspectos que tangem o respeito e a cooperação necessários em momentos de canto e dança na roda. Outro aspecto é que, as cantigas de roda, na rotina pedagógica da Educação Infantil, são de suma importância para que crianças possam compreender aspectos visuais que fazem parte da comunicação, incluindo a oral, quando estão sentadas em círculos. Por fim, as cantigas de roda podem ser vistas como uma brincadeira incorporada à poesia, permeando a dimensão estética criadora, que engloba a relação corpo e mente, implicando em desenvolvimento cultural da criança e construção significativa de saberes voltados à linguagem oral.