bluuebunny/crossref_metadata_2025 huggingface dataset:
SUPPLY CHAIN MANAGEMENT: INTEGRATION AND GLOBALIZATION IN THE AGE OF E-BUSINESS
Authors: Arora Parth
Published: February 2023

With the emergence of globalization in the steadily dynamic business climate, it is mandatory for organizations to adapt to the changes, to get by in a cutthroat market. It likewise offers a more prominent chance for organizations to carry out their inventive side into the field. With the assistance of globalization, it is getting increasingly more alluring for organizations to create imaginative thoughts to run business both public and worldwide. Development and the reception of new innovations have prompted efficiency enhancements that create more grounded monetary development and higher living guidelines. In business, mechanical development throughout the last century has zeroed in on the plan and assembling processes that are utilized to a great extent inside individual firms. In this paper, we would focus on the scope of supply chain management (SCM) in the current business market and its effects on e-businesses and how supply chain management has benefited them to grow also impact of e- business on supply chain operation.
A Comprehensive Review on Synthesis and Application of Zinc Oxide Nanoparticles
Authors: Jamal Athar , Aslam Kashina , Anwar Amara , Rafiq Saira , Shaheen Humaira
Published: February 2023

ZnO which are used as nanoparticles have been used in many varieties of paint, beautifiers, elastics, and covering. Just because of its biocompatibility, low toxicity as well as economic viability which are known as its exceptional cases, it has been the most used nanoparticle of metal oxides in many applications for the last twenty years. It can release particles of zinc, ability to induce cell death as well as the ability for producing oxygen species in excessive amounts. Due to its vast application in technology, it is also used in applications of biomedicines such as anticancer as well as antibacterial. Zinc also play important role in maintaining insulin credibility. Nanoparticles of zinc have been widely used for diabetes treatment. Additionally, it has been exceptionally dazzling applications that have leading them to be a candidate for use in bio imaging. Here, we are going to summarize the synthesis as well as continuing developments of nanoparticles of ZnO in the sector of biomedical, which may useful for fostering more advancement in the field of medicine and focusing on the areas of biomedical.
A Study On Decentralized Web Hosting Using Peer-To-Peer Architecture
Authors: Santhi Jeslet D , Shanmugam M
Published: February 2023

Traditionally, websites are hosted viacentralized network, where the web servers distribute the website files to the clients. However a server failure can prevent the web applications from being used until the server goes live again. Due to the fact that websites rely entirely on the integrity of a single organization, it enables larger companies or government to decide what content is shown, this put into question the freedom that the internet originally brought. The block chain hosting service, also known as decentralized web hosting, is not controlled by a single organization or a third party organization. The architecture relies on peer-to-peer communication rather than client-to-server communication. Due to the decentralized nature of this system, all clients do not rely on a single server for their data, but instead data is sent directly between the clients across the network. It is possible to achieve this with the help of IPFS and Block chain. IPFS is a protocol for distributed file storage that allows computers to store and serve files in a peer-to-peer network by distributing them across computers and with the block chain technology, it is possible to ensure both authenticity as well as confidentiality.
Anaesthetic Management of Awake Craniotomy for Tumour Resection
Authors: See Jee-Jian , Lew Thomas WK , Kwek Tong-Kiat , Chin Ki-Jinn , Wong Mary FM , Liew Qui-Yin , Lim Siew-Hoon , Ho Hwee-Shih , Chan Yeow , Loke Genevieve PY , Yeo Vincent ST
Published: February 2023

Introduction: Awake craniotomy allows accurate localisation of the eloquent brain, which is crucial during brain tumour resection in order to minimise risk of neurologic injury. The role of the anaesthesiologist is to provide adequate analgesia and sedation while maintaining ventilation and haemodynamic stability in an awake patient who needs to be cooperative during neurological testing. We reviewed the anaesthetic management of patients undergoing an awake craniotomy procedure.

Materials and Methods: The records of all the patients who had an awake craniotomy at our institution from July 2004 till June 2006 were reviewed. The anaesthesia techniques and management were examined. The perioperative complications and the outcome of the patients were noted.

Results: There were 17 procedures carried out during the study period. Local anaesthesia with moderate to deep sedation was the technique used in all the patients. Respiratory complications occurred in 24% of the patients. Hypertension was observed in 24% of the patients. All the complications were transient and easily treated. During cortical stimulation, motor function was assessed in 16 patients (94%). Three patients (16%) had lesions in the temporalparietal region and speech was assessed intraoperatively. Postoperative motor weakness was seen in 1 patient despite uneventful intraoperative testing. No patient required intensive care unit stay. The median length of stay in the high dependency unit was 1 day and the median length of hospital stay was 9 days. There was no in-hospital mortality.

Conclusion: Awake craniotomy for brain tumour excision can be successfully performed under good anaesthetic conditions with careful titration of sedation. Our series showed it to be a well-tolerated procedure with a low rate of complications. The benefits of maximal tumour excision can be achieved, leading to potentially better patient outcome.

Key words: Brain neoplasm, Neurosurgery, Postoperative complications
The Models of Private Islamic School Based on Social Capital (PISSC) in Purwokerto Indonesia
Authors:   Faculty of Education and Training UIN Saizu Purwokerto Indonesia, Munjin Munjin
Published: February 2023

Research on social capital in non-educational areas has been carried out by many experts, such as Bhandari & Yasunobu, Putnam, Coleman, and Paxton, etc. And, researches on social capital focused on educational institutions among others, carried out by Stoddart, Ju'subaidi, and Behtoui and Strömberg. They concluded that social capital is a determining factor in developing educational institutions. However, not all educational institutions are aware of this. This study aimed to analyze the social capital used by SMP Al-Irsyad Al-Islamiyah and SMP Putra Harapan Boarding School in Purwokerto which have succeeded in building their schools. Meanwhile, the collection method used is interviews, observation and documentation and then analyzed by collecting, reducing, and displaying data which ends with a drawing conclusion. The findings indicate that two institutions have the same model of bonding, bridging, or in trust building. However, Sample A is homogeneous exclusively and sample B is heterogeneous inclusive. The relationship built on Sample A is vertical, while Sample B is horizontal. Meanwhile, in building a branding image, Sample A uses the label of Al-Irsyad Islamiyah and in Sample B offers a boarding program that must be followed by all students. The trust development carried out by the two instutions has created a distinctive development identity in Islamic schools and it has become a good value in the society.
Foreign Currency Obligations: Indexation Clauses in Case of Depreciation of the Value of the Currency
Authors:   Professor of Civil Law, Secretary of the Private Department of the Faculty of International Law of Kuwait., Melhem Mahmoud
Published: February 2023

In the periods of crisis, money obligations become a continuing issue, mainly in currency depreciation or high inflation. Recently, the money obligations have been defined as an obligation to transfer small ownership of a certain amount of money by jurisdictions. However, these obligations are flawed in terms of the value inequity of one of the two contracting parties. Therefore, the French, German and Anglo-Saxon jurisdictions have proposed to incorporate an indexation clause called the "monetary valuation principle.” This means that the sum of returned money must be reevaluated on the return day accordingly to indices previous stipulated in the contract between the two signatory parties. In this article, we are discussing this issue from the perception of Kuwaiti law.
THEORETICAL AND METHODOLOGICAL BACKGROUNDS FORTHE USE OF LINGUOCULTUROLOGICAL ANALYSIS OF AN ARTISTIC TEXT IN TEACHING LANGUAGE DISCIPLINES
Authors:   ", Shcherbashina I.V. ,   Adygh State University", Urakova F.K. , Zhazheva D.D. , Pkhanaeva S.N.
Published: February 2023

The relevance of the research lies in the fact that in modern conditions of the educational system, the question arises of overcoming stereotypes in the organization of the educational process in the disciplines of the humanities cycle, which include language disciplines. In this regard, there is a need to identify new approaches and techniques aimed at familiarizing students with language and literature as a special kind of art, spiritual culture and material code of the people that form the linguistic picture of the world of the nation. The authors of the article adhere to the point of view that the solution to this problem is possible due to the provisions of Linguoculturology, the main object of which is the relationship between language and culture and the interpretation of this interaction. The problem of the research is to determine the basis for the use of linguoculturological text analysis in the practice of teaching language disciplines. The aim of the research is to describe theoretical and methodological foundations for the use of linguoculturological analysis of the text, aimed at analyzing the text as a phenomenon of the culture of people and the perception of cultural and ethnic information contained in the text, in the language sign, in the word. The research methods include study and analysis of theoretical and methodological sources, experimental verification and generalization of the results obtained during the experiment. As a result of the scientific research, the possibility of using linguoculturological analysis of a literary text in the practice of teaching language disciplines has been presented. It has been experimentally revealed that the use of linguoculturological text analysis in the practice of teaching language disciplines allows you to see not only a meaningful and aesthetic picture of the whole text, but also to deeply and comprehensively comprehend the ethnic reality of the text with the help of language, expand the worldview and understanding of the world of students, generate interest in the cultural heritage of others peoples.
M.M. SPERANSKY - A PERSON, A CITIZEN, A STATE MAN
Authors:   Orenburg Institute of Railways, Aleksenko Maya , Malakhova Olga
Published: February 2023

The history periodically introduces us to really brilliant people, who are, as a rule, not appreciated by contemporaries. M.M. Speransky can rightfully be considered such a genius. A brilliant student of the seminary, a responsible official, an executive forwarder and head of the office, became a victim of court intrigues. However, even after his exile and return, Speransky turned out to be useful to the court of Emperor Nicholas I. The purpose of the research is to analyze the life and views of an outstanding politician of the first quarter of the 19th century, whose transformations were not appreciated in a timely manner, but whose benefits are obvious at the present time. In the study the following methods have been used: the retrospective one allowing you to immerse yourself in the events of the past, the historical and genetic method, revealing the specifics of M.M. Speransky's views, and the chronological one. The results of the research consist in the study and analysis of M.M. Speransky 's life and political views as an ideological inspirer of state reforms. The conclusions made are: M. Speransky's ideas were embodied in the future in the such well-known political institutions as the State Council, the bicameral parliament, the principle of separation of powers.
HANDMADE AS A RESOURCE OF SOCIAL AND CULTURAL DEVELOPMENT OF MODERN SOCIETY
Authors:   Maikop State Technological University, Siyukhova A.M. , Bazalina E.N. , Kubova A.A.
Published: February 2023

The article deals with the issue of handmade - a form of individual manual labor to create original applied or artistic products - as a resource of the social and cultural life of modern society. The relevance of the research is determined by the need for a person to have ways to show their uniqueness in the conditions of total mass production and social interactions. Based on the results of a sociological survey, the activity, motivational, psychological, economic and communication aspects of handmade have been clarified. The main conclusions of the research are the following: the possibilities of handicraft work in the utilitarian-applied and artistic-aesthetic fields of activity are most clearly manifested; handmade is a significant element for a large number of people in the organization of a positive communication space; in a mass society, needlework is a way of constructing and representing personal identity. The most significant function of handmade is the function of changing the type of activity in order to prevent emotional burnout in the conditions of concentrated information flows and the rapid pace of production and economic life.
MILITARY DUTY AND MILITARY CONSTRUCTION IN DAGESTAN IN 1917-1928: A HISTORICAL ASPECT
Authors:   Dagestan Federal Research Center of the Russian Academy of Sciences, Kaymarazov G.Sh. , Kaymarazova L.G.
Published: February 2023

The relevance of the research problem is connected with the growing interest in the historical experience of national military construction, the performance of military duties by the citizens of the Russian Federation, as well as in the issues of development of the Armed Forces of the Russian Federation that have clearly emerged recently. Using the developments of domestic and foreign historiography, based on the analysis of archival and literary sources, ego-documents and materials of periodicals, some of which are introduced into scientific circulation for the first time, using the principle of historicism, comparative historical, problem and chronological, biographical, descriptive methods, the process of national military construction and the introduction of military duty in Dagestan have studied within the designated chronological framework. Taking into account the peculiarities associated with the adherence of the population of Dagestan to local traditions and norms of Islam, the multinational composition of the region, the level of its social and economic, political and socio-cultural development, the historical aspect of the problem have been considered in the pre-revolutionary period, during the revolutionary events of 1917, the Civil War and intervention; the Soviet national military construction in 1920-1928 up to the first mandatory conscription of representatives of the peoples of Dagestan for active military service in the ranks of the Workers 'and Peasants' Red Army have been estimated. The main prospects for the further scientific development of the problem have been outlined, the results of which can be used in writing works on the history of the North Caucasus and Dagestan, preparing special courses for the humanitarian faculties of higher educational institutions, and in the practical work of state institutions and organizations.
FEATURES OF MILITARY REFORM IN THE PROCESS OF ADMINISTRATIVE AND POLITICAL CONSTRUCTION IN THE CIRCASSIAN AUL SOCIETIES OF THE KUBAN REGION (THE CASE OF THE AUL OF KHAKURINOKHABL, 1887)
Authors:   e Adygh Republican Institute for Humanitarian Research named after T.M. Kerasheva, Kandor R.S.
Published: February 2023

The article discusses the events that took place in July 1887 in the Circassian aul ofKhakurinokhabl during the implementation of the military reform in the Circassian aul societies of the Kuban region, which revealed the existence of a socio-political confrontation within the aul society. Great importance is attached to the study of specific events that took place in the Circassian aul societies of the Kuban region during the preparation of reforms that contribute to the complex process of strengthening the Russian influence and maintaining civil order in the Circassian aul societies. The author uses a wide range of sources on the history of the Adyghs (Circassians), which include archival materials, suggesting a comprehensive coverage of historical facts on this issue. The method of accumulation of factual material with subsequent analysis and obtaining the next, higher degree of generalization has been used. The principle of historicism plays an important role in the study of the problem, which has made it possible to consider the civil disturbances in the aul of Khakurinokhabl in dynamics from actual events in specific historical conditions in close connection with the administrative and socio-economic policy of the authorities to theoretical discussions about their causes and consequences. The article consistently describes the events that took place during the riots in the aul of Khakurinokhabl, which has made it possible to identify the role of individual characters and claims against the aul authorities put forward by part of the aul society. The author reveals the activities of the head of the Maikop district of the Kuban region to maintain order in the aul of Khakurinokhabl. The author comes to the conclusion that in the course of the military reform in the Circassian aul communities of the Maikop district of the Kuban region, the Russian officials did not fully take into account the already existing historical experience of reforms among the Circassian population. Ignoring the interests of the most disadvantaged part of society by the old aul elites, pushed Circassian women, as guardians of the hearth and well-being of their families, to take active actions of protest together with men.
ADMINISTRATIVE POLICY OF THE RUSSIAN EMPIRE IN THE EASTERN CAUCASUS (THE CASE OF DAGESTAN)
Authors:   Dagestan Federal Research Center of the Russian Academy of Sciences, Salikhova L.B.
Published: February 2023

The article is devoted to the administrative policy of the Russian Empire in the Eastern Caucasus, namely in the Dagestan region in the 2nd half of the 19th - early 20th century. The issues of studying the relationship between the center and the regions of Russia on the basis of the historical past are becoming relevant today. They help to identify negative and positive aspects in the history of the relationship between the Russian state and the peoples of the Eastern Caucasus, allow an objective look at the past, learn lessons and experience at the present stage. The purpose of the research is to consider the process of Russia's administrative policy in Dagestan after the Caucasian War, to characterize the positive and negative aspects of the policy pursued. During the research, the methods of comparative historical analysis, synthesis and generalization have been used, as well as the problem-chronological method, the principle of objectivity and historicism, which has made it possible to analyze various episodes and phenomena from a historical point of view. The active inclusion of the territories of the Eastern Caucasus into the Russian Empire dates back to the beginning of the 19th century, when the first administrative systems of governance were created. In the 60-70s of 19th century they developed into a "military-people's" system of government. The introduction of various management systems, the transition from one to another show the ability of the tsarist administration to adapt to local conditions, which led to a compromise between the interests of the tsarist government and the management of the mountain peoples.
PROBLEM-BASED LEARNING OF COLLEGE STUDENTS AS A CONDITION OF THE DEVELOPMENT OF ENVIRONMENTAL CONSCIOUSNESS WHEN PASSING TO THE SIXTH TECHNOLOGICAL MODE
Authors:   Moscow-area College ", Ashikhmina E.A. ,   Energy", Svetlova O.A. , Fridman M.F. ,   RANEPA
Published: February 2023

The relevance of the research: the development of high-end manufacturing leads to an increase in the negative impact of man on the environment. So, today the issues of developing environmental consciousness in college students are relevant. The problem statement: the negative impact of a person on the environment is increasing. However, the development ofthe ecological consciousness of students, awareness ofthe consequences of environmental impact is not at the proper level that is necessary in the transition of society to the sixth technological mode. The purpose of the research is to prove that the formation of the cognitive activity of college students in the ecological aspect is a necessary condition for the development of the ecological consciousness of college students. To solve the problem, the article considers such research methods as the analysis of pedagogical literature, observation, synthesis, generalization, considers the issues of practical application of methods on the example of classes in physical and mathematical disciplines and classes in Ecology. The conclusions: The use of mechanisms for the formation of students' ability to show initiative in problem-dialogical interaction in matters relating to environmental problems contributes to the development of students' environmental consciousness, the growth of their responsibility for the effectiveness of their professional activities, and the impact on the ecosystem.
PECULIARITIES OF TEACHING NATURAL SCIENCES AND STEM SUBJECTS IN PRIMARY SCHOOLS AT THE TURN OF THE XIX - XX CENTURIES (THE CASE OF THE URAL REGION)
Authors:   Bashkir State Pedagogical University named after M. Akmulla, Baishev I.N.
Published: February 2023

The relevance of the research is determined by the increasing importance of studying natural sciences and STEM subjects both in general and professional educational institutions, as well as the need to refer to the experience of building the educational process in Russia at the turn of the 19th - 20th centuries. The study of the content aspects of education and upbringing in pre-revolutionary Russia makes it possible to identify the priority tasks of the state policy in the field of education, to determine the place and role of the main academic disciplines in schools. The purpose of the research is to study the features of teaching Natural Sciences and STEM subjects in primary educational institutions of the Ural region within the specified chronological framework. The research objectives are to study the content of the curricula of elementary schools in pre-revolutionary Russia (the case of the Urals) on the basis of predominantly archival materials and scientific literature, to show the place and role of Natural sciences and STEM subjects, the features of their teaching and the factors that increase their importance in the educational process. The research methods are source study, historical and typological methods, comparative and historical methods. During the research, we have come to the following conclusions. Between the end of the 19th and the beginning of the 20th centuries there was a significant increase in the importance of studying the STEM subjects due to the dynamic economic growth of the country and the region we are considering, the strengthening of the applied nature of education in general, as well as the increased dependence of achieving success in life on the knowledge and skills acquired at school. In the primary educational institutions of the Ural region, there was a noticeable improvement in the methodological methods of teaching Natural sciences and STEM subjects. There was an active process of teaching children various crafts and agricultural work. In turn, the level of training and professional skills of teachers grew; there was a professional consolidation of teachers of primary and secondary educational institutions - teachers' communities arose and various congresses and forums were held.
Pattern and filament optimization for 3D-printed reinforcements to enhance the flexural behavior of cement-based composites
Authors: GÖDEK Eren , ŞEVİK Seyfi , ÖZDİLLİ Özgür
Published: February 2023

Cement-based materials are the world's most widely utilized construction materials due to their
high compressive strength. However, they need reinforcement to withstand direct or indirect
tensile forces. This study evaluated the potential use of 3D-printed polymers as an alternative
reinforcement in cement-based composites. Polyethylene terephthalate glycol (PETG), Polyamide (PA), and Acrylonitrile butadiene styrene (ABS) based triangular and honeycomb-patterned 3D-printed reinforcements were incorporated into cement-based composites, and their
mechanical performances were compared under three-point flexural tests by considering both
polymer and pattern type. Both triangular and honeycomb patterns enhanced flexural behavior. Considering all filaments, the honeycomb pattern was found more effective than the triangular one for increasing flexural strength, deflection capacity, and toughness up to 46.80%,
251.85%, and 77.66%, respectively. In the case of filament type, 3D-printed PA-type filament in
a honeycomb pattern preserved flexural strength, enhanced deflection capacity, and increased
flexural toughness with pseudo-deflection hardening behavior. 3D-printed honeycomb patterned reinforcements produced by PA have the opportunity to be used in the manufacture of
cement-based composites.
Pengaruh Legalitas Usaha, Packaging produk dan Labelisasi Halal MUI terhadap Peningkatan Volume Penjualan Produk, Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Cilacap Selatan Kabupaten Cilacap
Authors: Akim Hakim
Published: February 2023

The purpose of this study 1. To find out the effect of business legality on sales volume of micro, small and medium enterprise products (MSMEs) in South Cilacap District, Cilacap Regency. 2. Changing the effect of product packaging on sales volume for micro, small and medium enterprise (MSMEs) products in Cilacap Selatan District, Cilacap Regency. 3. Changing the effect of the MUI Halal Labeling on sales volume of micro, small and medium enterprise (MSMEs) products in South Cilacap District, Cilacap Regency. 4. Changing the effect of business legality, Product Packaging and MUI Halal Labeling on sales volume of micro, small and medium enterprise (MSMEs) products in South Cilacap District, Cilacap Regency.In this study using quantitative methods with the type of associative research. The sampling technique uses saturated sampling techniques. The data used is primary data. The data collection technique used a questionnaire which was distributed to 47 MSMEs in the South Cilacap District. Methods of data analysis in research, using the classical analysis assumption test, t test, f test multiple linear regression and terminationThe results of this study indicate that (1) business legality, Product Packaging and Halal Labeling have a positive and significant effect on sales volume for micro, small and medium enterprise (MSMEs) products in South Cilacap District, Cilacap Regency. (2) Product packaging has a positive and significant effect on sales volume for micro, small and medium enterprises (MSMEs) in Cilacap Selatan District, Cilacap Regency Keywords: Business Legality, Product Packaging, MUI Halal Labeling and Increasing Product Sales Volume
A Study of Chinese Undergraduate Students’ Attitudes toward Learning an Online English Course through MOOC at a Private University in Beijing
Authors: Zhang Ruimeng , Tananuraksakul Noparat
Published: February 2023

This study aimed to investigate the Chinese undergraduate students’ attitudes toward learning an online English course through MOOC from affective, behavioral and cognitive dimensions and whether MOOC features and Chinese cultural values influenced their attitudes. The quantitative results, collected from 380 Chinese students at a private university in Beijing selected through stratified random sampling, revealed that they had positive attitudes toward learning the online English course from both three dimensions at a high level and that both MOOC features and Chinese cultural values influenced their positive attitudes at a high level. The qualitative findings, garnered from 18 of them, also supported the quantitative results in that the students preferred studying English on asynchronous and synchronous platforms, providing them with their own learning space, non-face-to-face communication with the lecturer, and a cultural sense of face keeping, concurrently allowing them to learn online English actively and perceptually improve their English skills. Valuable insights for Chinese lecturers of English were provided and replicated studies in different contexts were recommended for future research.
Beyond Non-Interference: The Improved ASEAN Humanitarian-assistance Mechanism to Respond to the Myanmar Crisis
Authors: Haosheng Duan , Yunkang Liu
Published: February 2023

Since the occurrence of the Myanmar military coup in February 2021, the non-interference principle of the ASEAN Way shows the institutional limitations in dealing with the Myanmar crisis effectively. Simultaneously, some ASEAN scholars suggest that ASEAN may need to improve the regional human-rights mechanism to resolve the crisis by practicing Responsibility to Protect (R2P). Nevertheless, the Myanmar crisis is being trapped in an anarchic political environment, different attitudes of ASEAN and Myanmar toward the crisis not only expanded the conflicts between non-interference and R2P, and resulted in the lack of a synergistic mechanism to cope with this crisis. To solve practical problems, meet the needs of the Myanmar people for humanitarian assistance and alleviate the ripple effects originating from the Myanmar crisis in neighboring countries, this article adopts constructivism of international relations (IR) and the theory of functional synergism to analyze the different attitudes to non-interference and R2P among the region, as well as proposes a strategy of constructing a new synergistic humanitarian-assistance mechanism that beyond the limitations of non-interference to dealing with the Myanmar crisis.
A SWOT – TOWS Analysis for Developing the Strategy of Cage-Based Aquaculture Business in Saiburi, Patani Province
Authors: Nuh Ruslee , Phetkaew Chutikan , Zakaria Farok
Published: February 2023

Sustainable aquaculture product is a challenge to any community and to the community will need to implement the appropriate strategy. This paper aimed at proposing the strategies of developing cage-based aquaculture business by performing the SWOT analysis and TOWS matrix. Data were collected from in-depth interviews of 30 cage-based aquaculture farmers, 8 fishmongers and 4 fishery officers in Saiburi, Pattani. The SWOT analysis shows that internal factors including labors, quality of fish, fish volumes, knowledge and skills, adequacy of fish breeds and storage management were the significant strengths while less knowledge on the know-how of fish diseases remedy and new technology adoption were the main weaknesses. In the case of external factors, good location, high demand towards aquaculture products and quality of water at the river were the main opportunity whereas COVID 19 pandemic, fish diseases, and irrelevant government policies were the threats and problems. The result of TOWS analysis proposing the strategy development of cage – based aquaculture business was (i) the farmers should put emphasis on creating fresh fish processing, online marketing skills, and establish group networks. (ii) during COVID 19 fishmongers should focus on using online marketing channels to grab more customers. (iii) the government or relevant authorities should conduct holistic knowledge and skills management with regards to the production processes, giving solutions to the fish diseases and performing affective marketing management which are in line with the farmers and fishmonger’s needs while continuously doing follow up that allows for further assessment.
Relacje niemiecko-namibijskie jako przykład stosunków specjalnych
Authors: Obszarski Piotr
Published: February 2023

The article is focused on the issue of bilateral relations, using the concept found in the study of international relations, which is special relations. The shape of German-Namibian relations is discussed, taking into account the special place that the Republic of Namibia holds in the foreign policy of the Federal Republic of Germany. For this purpose, the theoretical approach to the concept of special relations, the historical background of the relationship, as well as its contemporary shape are presented. The article presents arguments in favor of the thesis that Namibian-German relations can be described as special relations.
Przemiany gospodarcze i społeczne wyspy Rodrigues (Ocean Indyjski) od zasiedlenia do współczesności
Authors: Jędrusik Maciej
Published: February 2023

The article periodizes the economic and social development of the island of Rodrigues since its settlement. Important conditions of development and ongoing changes in the context of the concept of sustainable development were presented. The fate of the island is a good example of the sensitivity of island environments and the irreversibility of destruction carried out in isolation from the principles of sustainable development and attempts to restore the state of equilibrium. Almost the entire land area was completely transformed and exploited during two centuries of settlement, despite the small population. A lagoon with a large area, strongly biodiverse remained rich. The depletion of resources has led the population and local authorities to change their development strategy, also thanks to Rodrigues’ autonomous status. Attempts have been made to implement sustainability. The small area of the island and its remoteness further stimulates the rate of this balancing. Rodrigues has become a base for sustainable tourism. Tourist traffic and accommodation base are growing slowly.
Efficient MRI Segmentation and Detection of Brain Tumour using CNN
Authors: Swarup Bhandare  , Akanksha Sonawane  , Vaishnavi Zanak  , Saloni Landge  , Prof. Swati Dhadke
Published: February 2023

In many fields, including medical imaging, aerial surveillance, the best manipulation and analysis, surgical microscopes, etc., object detection is crucial. The goal of this system is to create a standard for the detection and classification of brain tumors, specifically to identify whether a tumour is cancerous or not using the SVM algorithm. Many people have already used ANNs that employ empirical risk minimization to detect things. To categorize the photos, we are utilizing the Support Vector Machine technique, which relies on structural risk minimization. Medical images are subjected to the SVM algorithm for tumour extraction, and a system using Python is constructed for the tumour classification function as well. CNN techniques were employed for the training dataset. This system exhibits a CNN and SVM-based object detection prototype.
Suture-mediated closure devices for percutaneous endovascular abdominal aneurysm repair
Authors: Szpotan Tomasz , Czernik Maciej , Majos Agata
Published: February 2023

Purpose

Endovascular procedures such as endovascular aneurysm repair or transcatheter aortic valve implantation have become very common because of reduced patient traumatisation and the ability to use shorter or local anaesthesia. In these procedures large-bore sheath devices are used. Access with percutaneous closure is an alternative method to surgical cutdown in groins. The aim of the study was to assess the correlation between sheath size and unsuccessful haemostasis. In addition, the effectiveness of haemostasis after a percutaneous procedure and the number and type of complications were evaluated.

Material and methods

here were 202 patients included in the study. Patients with abdominal aortic aneurysm were qualified to percutaneous aortic stentgraft implantation with Perclose Proglide preclosure technique.

Results

There were 384 access sites performed with 12F to 22F sheaths during aortic stentgraft implantation with Perclose Proglide (Abbott Vascular, Santa Clara, CA, USA) preclosure technique. High effectiveness of haemostasis (98%), low percentage of short- and mid-term complications (2.6%), and infinitesimal number of surgical conversions (n = 5) were stated in the study. There was no correlation between diameter of used introducer sheath and lack of haemostasis observed (Fisher-Freeman-Halton test; p = 0.122). No relationship between diameter of introducer sheath and number of closure devices was observed (x2 = 2.436; df = 5; p = 0.786).

Conclusions

Large-bore device percutaneous procedures with closure devices are effective and safe. High effectiveness of haemostasis (98%) was observed in the study group, with a low percentage of complications (2.6%). There was no correlation between size of the vascular access and the lack of haemostasis found in the study.
IMPORTÂNCIA DA QUALIDADE DE VIDA NA SAÚDE DO IDOSO
Authors: Siqueira Diego Silveira , Da Silva Eveline Franco , Folador Carlos Eduardo
Published: February 2023

Introdução: O processo de envelhecimento da população idosa se apresenta das mais variadas formas, tanto o idoso solitário, quanto inserido em um seio familiar, em clínicas geriátricas ou hospitalizado. Seja qual for a condição do idoso, a humanização, acolhimento, atenção, respeito e conforto são indispensáveis para a qualidade de vida dele, principalmente aos mais vulneráveis, que dependem muitas vezes integralmente da colaboração de outras pessoas para tarefas que vão desde as mais simples até às mais complexas. Objetivo: identificar a importância da qualidade de vida na saúde do idoso. Método: Trata-se de uma revisão integrativa, na primeira etapa a pergunta condutora foi criada a partir da estratégia supracitada: Qual a importância da qualidade de vida na saúde do idoso? Cumprindo a segunda etapa, realizamos a busca utilizando os descritores em Saúde (DeCs), nas bases de dados Lilacs e BDENF, com a frase: Serviços de Saúde para Idosos, Saúde do Idoso, Enfermagem, totalizando 13 artigos. Resultados: Foram eleitos 13 artigos científicos que versavam sobre o título da pesquisa: Importância da qualidade de vida na saúde do idoso. Conclusão: O presente trabalho, constituiu-se em transmitir, além da importância da qualidade de vida na saúde do idoso; numa visão integral e individualizada para a população da terceira idade.
Abolitionism and Kente Cloth
Authors: Kraamer Malika
Published: February 2023

This chapter examines hand-woven eighteenth-century textiles from West Africa,
including the oldest dated extant kente cloth from Ghana and Togo, formerly
owned by the English abolitionist Thomas Clarkson. This chapter argues that
such textiles had the power to question racial regimes. As in-between cloth,
these textiles shaped the agenda of abolitionist discourses in Britain in the two
decades leading up to the 1807 Abolition Act. Through detailed textile analysis and
ethnographic fieldwork, this chapter recovers African perspectives in a crucially
transformative moment in history.
¿Afecta la manipulación de beneficios al rendimiento posterior de las salidas a Bolsa?
Authors: Pastor Llorca M.ª Jesús , Poveda Fuentes Francisco
Published: February 2023

Este trabajo ha obtenido el Accésit «Premio Estudios Financieros 2006» en la Modalidad de Contabilidad y Administración de Empresas.
Una de las anomalías que están recibiendo mayor atención por parte de la literatura financiera en los últimos años son las rentabilidades anormalmente bajas de las acciones en los años siguientes a su salida a bolsa. En el presente estudio se detecta este comportamiento anómalo en el mercado de capitales español y se analiza si actuaciones relacionadas con la manipulación de beneficios en torno a la emisión pueden explicar estos resultados. De forma consistente con esta idea, se observa que las empresas emisoras hacen uso de la discrecionalidad contable para revelar mayores beneficios en el año de la oferta. Además, se detecta que las compañías con mayores ajustes por devengo discrecionales experimentan peores rentabilidades con posterioridad a la emisión. Así, nuestra evidencia sugiere que las prácticas oportunistas de manipulación del resultado contable explican, al menos en parte, la anomalía de las salidas a bolsa en el mercado español.
El Impuesto sobre Sociedades y los derechos de emisión de Gases de Efecto Invernadero
Authors: Bilbao Estrada Iñaki , Mateos Ansótegui Ana Isabel
Published: February 2023

Mediante el presente trabajo, se pretenden plantear los diversos aspectos fiscales que se derivan del régimen de comercio de derechos de emisión de Gases de Efecto Invernadero. De esta forma y una vez analizados los principales aspectos de su régimen jurídico, realizaremos un breve esbozo de la problemática tributaria que los mismos conllevan en relación con el principio de reserva de ley, el Impuesto sobre el Valor Añadido y, por último, el Impuesto sobre Sociedades. De estas tres cuestiones, nos centraremos en el estudio de la incidencia de los derechos de emisión en el Impuesto sobre Sociedades, prestando especial atención a su contabilidad dada su íntima relación.
Problemática en la aplicación del concepto de establecimiento permanente a las actividades de comercio electrónico
Authors: Casanova Guasch Feliciano
Published: February 2023

El comercio electrónico es un fenómeno que presenta numerables incidencias sobre la fiscalidad internacional. Una de las más significativas tiene relación con el concepto de establecimiento permanente. Este concepto, edificado e interpretado sobre un modelo socio-económico muy diferente al actual, se encuentra hoy día ante la dificultad de dar respuesta segura y eficaz a las actividades de comercio electrónico. Las tecnologías de la información y comunicación han conseguido potenciar la globalización de la economía a cotas prácticamente infinitas. Este nuevo escenario incide y altera los principios en los que se formuló la figura del establecimiento permanente cuyo origen se remonta al siglo XIX.
La permanencia del concepto es fundamento de la propia soberanía fiscal, de ahí la necesidad de preservar su vigencia. La aparición de elementos tales como la página web y el servidor no tienen fácil cobijo en la vigente formulación del establecimiento permanente. En este trabajo se analizan los problemas más comunes a los que tiene que enfrentarse el indicado concepto sobre la base de los trabajos seguidos a nivel de la OCDE y, asimismo, se proponen algunas alternativas a los problemas suscitados.
La compensación de pérdidas de las filiales extranjeras: MARKS & SPENCER
Authors: Sanz Gadea Eduardo
Published: February 2023

El 13 de diciembre de 2005, el Tribunal de Justicia de la Unión Europea se ha pronunciado respecto de la compensación de pérdidas de las sociedades filiales residentes en otros Estados miembros con los beneficios de la sociedad matriz. La Sentencia Marks & Spencer, esperada con interés, ha dado una solución basada en una aplicación flexible de las causas de justificación y alambicada de la proporcionalidad. La doctrina habrá de ocuparse con generosidad de sus implicaciones en relación con la tributación de los beneficios en el contexto del mercado interior. La presente colaboración esboza algunas de las cuestiones que, probablemente, se plantearán. En el horizonte se dibuja la interrogación sobre si el Tribunal de Justicia ha configurado, o no, la solución más equilibrada a la vista de los requerimientos del mercado interior y de la soberanía fiscal de los Estados miembros. Aunque proyectada respecto del ámbito comunitario, la Sentencia Marks & Spencer también permite entresacar enseñanzas en relación con la autonomía financiera de instituciones políticas en ámbitos puramente nacionales.
Efectos de las operaciones de capital en la creación de valor: un estudio empírico
Authors: Boal Velasco Nohemi , Gonzalez Sánchez Mariano
Published: February 2023

La creación de valor constituye actualmente uno de los objetivos fundamentales de toda entidad, siendo, por tanto, su medición un aspecto de gran importancia. El referente en entidades con ánimo de lucro lo constituye la creación de valor para el accionista o propietario, y conlleva implícitamente la necesidad de superar las expectativas previstas en la empresa, aspecto que obliga a tener en cuenta para su determinación tanto información contable como de mercado. Para ello existe una metodología que podemos denominar global o general, a la que nosotros añadimos una nueva forma de cálculo más detallada y concisa, y que llamaremos particular, constituyendo esto una aportación original de este trabajo. Ambas metodologías serán analizadas y llevadas a la práctica sobre una muestra de quince entidades españolas, comentando además toda la problemática existente en torno a la obtención de la información necesaria para ello, y haciendo especial hincapié en las operaciones de capital, objeto fundamental de las divergencias entre ambas, y contrastándose todo ello empíricamente.
Un enfoque moderno del control interno: el informe COSO y sus repercusiones
Authors: Carmona Ibáñez Pedro
Published: February 2023

La emisión del Informe COSO constituye un punto de referencia muy importante dentro del control interno. Proporciona una definición del mismo, fija sus objetivos, identifica los elementos que lo integran y detalla las relaciones entre estos elementos. Su publicación ha supuesto que numerosos organismos reguladores de diferentes países hayan modificado sus normas de auditoría relacionadas con el control interno para adaptarlas al marco conceptual desarrollado por el mismo. Asimismo, expande el enfoque del control interno más allá de la concepción tradicional centrada en el estudio de las actividades e incorpora cuatro elementos adicionales: entorno de control, evaluación de los riesgos, información y comunicación, y supervisión.
Este trabajo empieza con una exposición de los antecedentes del Informe COSO, seguidamente se detiene en sus aspectos más relevantes, mostrando también la notable influencia que ha ejercido sobre numerosos organismos reguladores en materia de auditoría, así como la repercusión que ha tenido sobre la realización de una auditoría de cuentas, y finaliza con unas conclusiones finales.
La necesaria armonización de la fiscalidad empresarial como respuesta a la europeización de los mercados, empresas y economías
Authors: Franch Fluxá Juan
Published: February 2023

El cincuentenario de la Unión Europea constituye un buen pretexto para reflexionar sobre las barreras fiscales que actualmente condicionan las actividades económicas y reivindicar un mayor grado de armonización de la tributación empresarial. Sobre estas premisas se enumeran los retos y dificultades que se han planteado hasta el momento y que han impedido una acción comunitaria más eficaz. Este trabajo realiza un repaso de los objetivos a conseguir y las principales medidas propuestas, que han sido objeto de debate político y discusión doctrinal desde la década de los setenta. Este análisis nos permite concluir que el camino por recorrer será largo y complicado, pero también posible si continúa la manifiesta voluntad institucional de no postergar la armonización de los impuestos sobre sociedades ni la adopción gradual de medidas que favorezcan la competitividad de las empresas europeas y garanticen las libertades fundamentales y la consolidación de un mercado único para el siglo XXI.
La sentencia Lidl o un error de base
Authors: Raventós Calvo Stella , De Juan y Peñalosa José Luis
Published: February 2023

El 15 de mayo de 2008 el Tribunal de Justicia de las Comunidades Europeas hizo pública la sentencia en el caso C-414/06. Se trata de una sentencia que no solo resulta incoherente con la jurisprudencia anterior, sino que contiene una serie de errores de concepto que forzosamente tenían que llevar a una conclusión equivocada.