bluuebunny/crossref_metadata_2025 huggingface dataset:
Giải pháp thành lập bản đồ địa hình từ dữ liệu UAV vùng có phủ thực vật
Authors: Hoàng Thị Thùy , Đinh Công Hòa
Published: December 2021

Việc ứng dụng công nghệ bay chụp bằng máy bay không người lái trong công tác xây dựng mô hình số bề mặt và bản đồ địa hình đã được thực hiện trong một số nghiên cứu. Tuy vậy,chưa có nghiên cứu đầy đủ và hệ thống về độ chính xác và giải pháp nâng cao độ chính xác, đặc biệt khi địa hình có thực vật che phủ. Trong nội dung nghiên cứu này, tác giả đề xuất giải pháp hiệu chỉnh mô hình phủ thực vật (DSM) đối với dữ liệu ảnh máy bay không người lái (UAV), dựa vào các điểm kiểm tra đo bằng công nghệ GPS động RTK (CORS) trong thành lập bản đồ địa hình. Kết quả nghiên cứu là phần mềm tự động hiệu chỉnh độ cao điểm đo ảnh trên bề mặt lớp phủ thực vật về độ cao điểm địa hình. Số liệu thực nghiệm đã minh chứng tính chính xác của thuật toán.
Ứng dụng “machine learning” trong tái tạo kênh phổ trên ảnh viễn thám
Authors: Phạm Minh Hải , Nguyễn Ngọc Quang
Published: December 2021

Lỗi kênh ảnh trong quá trình thu nhận ảnh viễn thám xảy ra thường xuyên và làm cản trở sự phát triển của công tác ứng dụng ảnh viễn thám. Tuy nhiên, chất lượng thu nhận dữ liệu ảnh chụp còn tồn tại một số vấn đề dẫn đến hiện tượng lỗi kênh ảnh, sọc kênh ảnh, mất kênh ảnh khiến ảnh thu được không thể thể hiện được tổng hợp đa phổ ba kênh RED-GREEN-BLUE(RGB). Trong nghiên cứu này, nhóm nghiên cứu đã phát triển một giải pháp khôi phục kênh ảnh của ảnh viễn thám dựa vào tương quan giữa các kênh còn lại. Nhóm tác giả sử dụng ngôn ngữ lập trình Python, trong đó có ứng dụng thuật toán hồi quy“Backward Elimination” để tính toán, phân tích, và xử lý dữ liệu.
Cơ sở khoa học phương pháp đo ảnh chụp từ thiết bị bay không người lái UAV
Authors: Nguyễn Đại Đồng , Bùi Ngọc Quý
Published: December 2021

Bài báo trình về cơ sở khoa học của phương pháp đo ảnh chụp từ thiết bị bay không người lái UAV dựa trên giải thuật biến đổi đối tượng phi tỉ lệ (Scale-Invariant Feature Transform - SIFT) và phương pháp tái tạo hình ảnh dựa vào chuyển động (Structure from Motion - SfM) trong công tác thành lập bản đồ địa hình.
Giải pháp hiệu chỉnh tọa độ và độ cao điểm chi tiết trên bản đồ địa hình tỷ lệ lớn thành lập từ công nghệ kết hợp GNSS/CORS và toàn đạc điện tử
Authors: Hoàng Thị Thủy
Published: December 2021

Bản đồ địa hình tỉ lệ lớn có thể được thành lập từ phương pháp toàn đạc điện tử hoặc công nghệ GNSS/CORS. Mỗi phương pháp đều có những ưu nhược điểm và điều kiện ứng dụng riêng. Sự kết hợp hai loại hình công nghệ nêu trên trong đo vẽ thành lập bản đồ địa hình tỉ lệ lớn là giải pháp tối ưu tận dụng điểm mạnh về hiệu quả kinh tế của GNSS/CORS và độ chính xác, độ tin cậy cao của toàn đạc điện tử. Bài báo trình bày giải pháp công nghệ và đề xuất mô-đun chương trình hiệu chỉnh vị trí mặt bằng và độ cao của điểm chi tiết nhằm nâng cao độ chính xác trong thành lập bản đồ số tỷ lệ lớn khi ứng dụng kết hợp công nghệ GNSS/CORS và toàn đạc điện tử.
Giám sát biến đổi độ cao mực nước bằng đo cao vệ tinh radar độ mở tổng hợp trên lưu vực sông Mê Kông
Authors: Nguyễn Hà Phú , Nguyễn Ngọc Nam , Nguyễn Trọng Trường Sơn
Published: December 2021

Giám sát biến đổi độ cao mực nước là vô cùng cần thiết đối với công tác quản lý tài nguyên nước. Hiện nay, việc ứng dụng kĩ thuật đo cao vệ tinh radar độ mở tổng hợp SAR (Synthetic Aperture Radar) cho phép nâng cao độ chính xác cũng như khả năng theo dõi độ cao mực nước các sông, hồ có kích thước nhỏ hơn. Nội dung của bài báo này là nhằm đánh giá khả năng giám sát biến đổi mực nước trên lưu vực sông Mê Kông sử dụng dữ liệu Jason-3 và Sentinel-3A. Kết quả thử nghiệm cho thấy trong điều kiện thuận lợi độ chính xác của chuỗi biến đổi độ cao mực nước từ đo cao vệ tinh khi so sánh với số liệu thủy văn ngoại nghiệp có thể đạt được từ 0,15 m đến 0,20 m tuy nhiên vẫn có những hạn chế như hiệu suất trị đo ở khu vực địa hình có độ dốc lớn vào mùa khô thấp và còn tồn tại những khoảng thời gian dài không có dữ liệu có giá trị.
Olağanüstü Hal Çerçevesinde Hukuk ve Siyaset İlişkisi: ABD’nin Teröre Karşı Savaşı ve İstisna Halinin Mekânsal Temsilleri Olarak Guantanamo ve Ebu Gureyb
Authors: Arıöz Zeynep , Özekin Muhammed Kürşad
Published: December 2021

Hukuk ve siyaset ilişkisi, siyasetin, hukuk üzerinde adaleti ve tarafsızlığı bozan etkileri bakımından tartışmalı olmayı sürdürmektedir. Olağanüstü hal kavramı, bu tartışmanın belirginleştiği bir ara bölgedir. Çalışmada, Carl Schmitt, Walter Benjamin ve Giorgio Agamben gibi düşünürlerin olağanüstü hal kuramlarına atıf yapılarak, hukuk ile egemen arasındaki ilişkiyi ve siyasal olanla yasal olan arasındaki çatışmayı tartışmak amaçlanmıştır. Bu bağlamda, ABD’nin 11 Eylül saldırılarının ardından teröre karşı açtığı savaş ve izlediği tek taraflı dış politika ile olağanüstü hal arasındaki ilişkiye odaklanılacaktır. Saldırılarının ardından ABD dış politikası, pro-aktif ve ofansif güvenlik stratejilerinin hakim olduğu yeni bir döneme girmiştir. ABD, Güvenlik Konseyi’nin açık bir yetkilendirmesi olmaksızın Irak ve Afganistan’a askeri müdahalede bulunmuş ve ele geçirilen teröristlerin tutukluluk ve yargılanma süreçleri konusunda uluslararası hukuku askıya alan bir dizi uygulama, yasalar ve Başkanlık Emirleri aracılığıyla hayata geçirilmiştir. Çalışmada Guantanamo ve Ebu Gureyb cezaevleri, ABD’nin tek taraflı dış politikası bağlamında tartışılarak, hukukun, egemenin kararları lehine araçsallaştırıldığı, istisna halinin mekânsal temsilleri olarak değerlendirilecektir.
The Importance of the Direct Individual Income Taxes in the Structure of the Tax System
Authors:   International Business School, Bulgaria, Nenkova Tsvetelina
Published: December 2021

The optimal functioning of a country’s economy depends on the implemented tax policy, which in turn depends on the degree of the development of the tax system. A specific role among the tax forms, included in the tax system, is played by direct income taxes, which are levied on natural persons. These taxes are the subject of the research in this paper, particularly their organization. The article also pays attention to the preferences introduced, leading to changes in the direct individual income taxes.
Attitude Towards Co-Working with People with Disabilities
Authors:   ", Pavlova Yanka ,   St. Cyril and Methodius",   University of Veliko Tarnovo
Published: December 2021

This article presents a survey conducted among 94 people in relation to their attitude towards co-working with people with different types of disabilities. The author analyzes the attitude towards such people, as well as the feelings they evoke in the respondents as part of the society.
Implementation of health protocols in PUSKESMAS offices in pandemic
Authors: Indriyanti Dina
Published: December 2021

Several previous studies during the pandemic period discussed the modes of transmission of COVID-19 and the factors that influence the increase in COVID-19 cases. The study explained that COVID-19 is strongly influenced by policies, levels of knowledge, attitudes, and skills. However, this study focuses on looking at the factors that influence the implementation of health protocols as an adaptation to new habits of health center personnel. The research was conducted at the health center that contributed the most to COVID-19 cases in Bogor Regency, West Java Province. The principles of handling COVID-19 at Puskesmas are prevention, detection, and response. These efforts are made to prevent, overcome, and stop the transmission of COVID-19. The step that is considered the most important is to improve the implementation of health protocols as an adaptation to new habits. The behavior of implementing health protocols for health workers at the Cileungsi Puskesmas includes wearing masks, washing hands with soap, and maintaining distance or avoiding crowds. This research is a qualitative study using a descriptive-analytic design, a case study at the Cileungsi Community Health Center, Bogor Regency. According to the research needs, the number of respondents was 40 Puskesmas officers, both health and non-health workers. The results showed an effect of self-awareness and environmental support on the behavior of health center personnel in implementing health protocols as an adaptation to new habits. This is indicated by the p-value of wearing a mask of 0.013, washing hands of 0.016, and crowd behavior of 0.011 with an OR value of 16.100 of crowding behavior, meaning that a less supportive environment has 16 times the risk of crowd behavior.
Phenotypic characterization of Cashmere goats in Western Mongolia
Authors: Baldan Sergelen , Manaljav Bayarjargal , Battulga Badam , Nergui Odgerel , Enkhtuya Ariunzaya , Davaakhuu Batgerel , Baatar Narantuya , Purevdorj Myagmarsuren
Published: December 2021

This study was conducted as a preliminary study to design the breeding activity of Mongolian cashmere goats. To characterize the phenotypic traits of goats in Western Mongolia, the linear body measurements and cashmere yield and its the quality were measured. In this study, 608 cashmere goats were selected from the areas where it highly affected to overgrazing and overstocked in this area. The study used a random sampling method from the populations. The normality of the data was checked using the Shapiro-Wilk normality test and analyzed using the linear model procedure in R software. All male (buck) and female goats had straight head profiles (100%). Black coat color was predominant in Erdeneburen, Bayan-Uul soums and all of the goats in Ulgii soum were red. The goats in Ulgii soum were the biggest in body size compared to Erdeneburen and Bayan-Uul in Ulgii soums. The goats had back horn orientation (100%). Significant effects (p <0.001) of sex, age, locations, and sex*age classes were observed on live body weight, cashmere quantitative and qualitative characteristics, and linear body measurements.
Results study foreign varieties and agrotechniqs of buchwheat (Fagopyrum esculentum Moench)
Authors: Ganbaatar Munkhjin , Ochirbat Munkhjargal
Published: December 2021

Buckwheat is one of the most important traditional pseudocereals and a multipurpose crop, belonging to genus Fagopirum of the family Polygonaceae. Buckwheat grain grown mainly for human consumption and as animal feed, although it can also be used as a vegetable, a green manure crop, as a smother crop to crowd out weeds and as a source of buckwheat honey. Common buckwheat (Fagopyrum esculentum Moench) has been a crop of secondary importance in many countries and it has persisted through centuries of civilization and enters into the agriculture of nearly every country where cereals are cultivated. The objective of the research was to establish optimal agrotechnology including, possible varieties, vegetation period, planting space and seed quality in cultivating Fagopyrum esculentum Moench  in Central cropping region of Mongolia. The results showed the chosen varieties matured around 88 to 108 days of  planting and  the harvest weighed 5.8-11.3 centner per hectare. Among them, the russian variety, Zyemlyachka, planted on 15th May, provided the greatest yield at 1.8-3.2 centner per hectare. Furthermore, planting the said cultivar at a distance of 30 cm between rows, resulted in higher yield (1.30-3.91 centner per hectare) than other alternatives.  All of the chosen varieties in the study yielded high quality seeds, good grain evenness and less hulled seeds.
Terceiro tempo: análise do desempenho financeiro dos maiores clubes desportivos mundiais e aplicação das técnicas de índice padrão e modelo de solvência
Authors: Mendes Renato Cruz , Gonçalves Rafael Simão
Published: December 2021

Objetivo: Analisar o desempenho econômico-financeiro dos clubes de futebol com as vinte maiores receitas do mundo e aplicar as técnicas de análise das demonstrações contábeis de índice padrão e modelo de solvência. Método: De forma descritiva, com uma abordagem quantitativa e, do ponto de vista dos procedimentos técnicos, como uma pesquisa bibliográfica e documental, aplicou-se os indicadores de liquidez, endividamento e rentabilidade às demonstrações contábeis dos vinte clube com as maiores receitas mundiais. Para a construção do índice-padrão, distribuiu-se os indicadores na classe de percentis decis, demonstrando o resultado e interpretação para cada clube. Originalidade/Relevância: A relevância da pesquisa encontra-se pautada na necessidade de alinhar o desempenho esportivo ao financeiro, valorizando uma gestão responsável, transparente e profissional que utiliza de técnicas e estratégias de gestão na captação, aplicação e administração dos recursos financeiros, além de servir de parâmetro para avaliação do desempenho de demais entidades desportivas. Resultados: De forma geral, destaca-se que os clubes apresentaram níveis de liquidez abaixo do recomendado pela literatura acadêmica, financiamento de suas atividades, majoritariamente, com capital de terceiros e proporção de dívidas maior a curto prazo. Quanto à rentabilidade, mesmo sendo clubes com grande captação de receitas, apenas uma pequena parte desta transformou-se em lucro, demonstrando uma grande estrutura de custos e despesas. Contribuições teóricas: Com base nas lacunas identificadas, esta pesquisa contribui para a evidenciação da importância de uma gestão profissional nos clubes desportivos, salientando que o desempenho financeiro correlaciona-se com os resultados alcançados esportivamente
A questão da ideologia de gênero nas escolas brasileiras: o (des)compasso entre os fundamentos elencados na ADPF 457/GO e no Projeto de Lei 246/2019
Authors: Leal Mônia Clarissa Hennig , Vargas Eliziane Fardin de
Published: December 2021

Neste artigo pretende-se, através do método dedutivo, responder ao seguinte questionamento: há um (des)compasso entre o conteúdo do Projeto de Lei 246/2019 e os fundamentos utilizados pelo Supremo Tribunal Federal na decisão da ADPF 457/GO? Para isso analisar-se-á, num primeiro momento, a importância da abordagem sobre gênero e diversidade sexual no ambiente escolar para a proteção das minorias sexuais e de gênero, sob a respectiva do dever de proteção estatal (Schutzpflicht) decorrente da dimensão objetiva dos direitos fundamentais; na sequência, averiguar-se-ão os fundamentos utilizados pelo Supremo Tribunal Federal na ADPF 457/GO, bem como analisar-se-á a existência ou não de um descompasso entre os fundamentos da decisão do STF e o texto do Projeto de Lei, a partir de uma perspectiva de diálogo institucional. Concluiu-se, através da análise realizada, que há uma divergência no posicionamento adotado pelos dois Poderes, sendo que a mais alta Corte brasileira entende que tais temas podem ser trabalhados na formação pedagógica dos alunos, enquanto que o Projeto de Lei vai no sentido de vedação da alusão a essas temáticas no ambiente escolar.
Investigação defensiva: a evolução do tema e os problemas de sua aplicabilidade
Authors: Dantas Marcelo Navarro Ribeiro , Da Costa João Carlos Faria
Published: December 2021

Pretende o presente trabalho analisar as atividades de investigação defensiva, abordando a partir dos precursores do tema até a materialidade de disposições normativas a respeito, trazendo seus contornos doutrinários e práticos. Além do mais, almeja o presente trabalho analisar e destacar a importância do assunto, principalmente seus aspectos contributivos para melhor instrução do processo acusatório, desde sua fase preliminar até sua aplicação na última fase da persecução penal. Inclusive, o resultado da pesquisa sobre a matéria objeto do presente trabalho científico revelará a importância da aplicação da investigação defensiva em prol de uma persecução penal que seja a mais justa possível.
Atuações no mercado de capitais combinadas em redes sociais: apontamentos para a atribuição de responsabilidade administrativa e penal por manipulação de mercado
Authors: Cavali Marcelo Costenaro , Ikeda Natália Naomi
Published: December 2021

Os autores pretendem apontar elementos a serem considerados, pelas autoridades públicas, para a imputação de responsabilidade, administrativa e penal, em casos de atuações coordenadas de investidores, combinadas em redes sociais, com o objetivo de provocar a elevação dos preços de valores mobiliários. Para tanto, o artigo revisa a escassa bibliografia e a parca jurisprudência existentes. Após examinarem os fundamentos da proibição da manipulação do mercado de capitais, bem como as suas formas de manifestação, os autores mencionam como as modernas formas de comunicação via redes sociais afetaram a produção e a difusão de informações relacionadas a valores mobiliários. Em seguida, analisam as atuações combinadas em redes sociais à luz da infração administrativa de manipulação de preços e do crime de manipulação de mercado. E concluem pela possibilidade de responsabilização administrativa e penal dos líderes desse tipo de atuação.
Anchoring, the norm reminder effect, and the faithful representation of an entity’s financial position
Authors: Artienwicz Nelli , Kołodziej Sabina
Published: December 2021

Purpose: The aim of the paper is to verify the assumptions about the impact of the anchoring effect and the norm reminder effect in accounting decisions, in the case of the freedom of choice left by legal regulations,
Methodology/approach: The study was based on a 2 × 2 experimental design and was conducted with 110 working accountants.
Findings: The results confirmed the regularities in decision-making identified in psychology, which may influence the quality of the information provided by accountants. Being re-minded of the legal norm concerning the rules for creating write-downs of receivables bur-dened with the risk of non-payment led to a significant increase in accountants’ propensity to create write-downs. Similarly, the anchor used in the experiment showed that introducing a numerical value unrelated to the criteria for the write-down significantly impacted the accountants’ assessment of the percentage value and the write-off.
Practical implications: The anchoring and norm reminder effect may affect the quality of the presented numerical information and the fulfillment of the faithful representation requirement in financial statements.
Originality/value: The study presented in the article, which concerns the impact of cognitive biases on professional accounting decisions, has not been empirically verified so far in Poland. At the same time, it is one of the few experimental studies within behavioral accounting in Poland.
Keywords: anchoring heuristic, legal norm, decision-making, behavioral accounting.
Review of scientific achievements in the field of management accounting and controlling presented at the “Accounting and controlling” conference
Authors: Biadacz Renata
Published: December 2021

Purpose: The aim of the article is to verify and assess the current state of scientific publi-cations in the field of management accounting and controlling presented at the conference “Accounting and controlling”.
Metodology/approach: An analysis of the papers submitted to the conference was carried out in terms of the number of publications based on university affiliation, degree of partici-pant interest in the conference, and issues raised in the area of management accounting and controlling.
Findings: The issues raised in the articles submitted to the “Accounting and controlling” conference demonstrate that interest in the issues of management accounting and control-ling is significant. However, despite the 25 years of scientific discourse, there is still a wide variety of opinions on the concept of controlling, its mission and specifications, as well as the place of controlling as a discipline in enterprises. Accounting tools that support man-agement are presented in many publications. However, there are also publications that discuss original concepts in the field of the methodology of controlling.
Originality/value: The article summarises national scientific achievements in the field of management and controlling presented in the series of 25 editions of the conference “Account-ing and controlling.
Keywords: controlling, management accounting, controlling tools, “Accounting and control-ling” conference.
Voluntary coercion? Conditions for sustainable reporting by small and medium-sized enterprises
Authors: Mućko Przemysław , Niemiec Andrzej , Skoczylas Wanda
Published: December 2021

Purpose: The purpose of this paper is to identify the determinants and possibilities of dis-seminating sustainability reporting among small and medium-sized enterprises (SMEs) on the basis of the accounting theory, legal regulations, and the opinions of SME representa-tives.
Methodology/approach: A review of the literature and other sources. Cluster analysis, the k-means method, and the one-way ANOVA test were used to prepare the results of the survey conducted through AAP.
Findings: Only stakeholder theory provides explanations that are useful for identifying the determinants of the dissemination of sustainability reporting among SMEs. The major-ity of SMEs are indirectly obliged to report, as a result of maintaining relationships with entities that are required to report non-financial information on the entire value chain. In our survey, we identified two groups. The first represents skeptics. They do not report non-financial information and do not support the introduction of a single, simplified, EU sus-tainability reporting standard for SMEs. The second group believes that SMEs should report non-financial data. They are usually entities that already report such information.
Research limitations/implications: The limitations of the study are due to sample se-lection and size. In the implications, we emphasized the advantages of indirectly obliging SMEs to report non-financial information by requiring that their key stakeholders collect such information.
Originality/value: The article fills a gap in the literature by providing empirical research on non-financial reporting in SMEs.
Keywords: non-financial reporting, corporate sustainability reporting, small and medium enterprises.
A new costing system in health care entities –a voice in the discussion
Authors: Szewieczek Aleksandra
Published: December 2021

Purpose: The aim of article is to comment on and evaluate the new legal regulations in costing in health care regarding how they are used by health care units.
Methodology/approach: analysis of legal regulations, the literature on the subject, observations, as well as inference and synthesis in order to summarize the research results.
The considerations in the research part were also based on the use of elements of the Delphi method, used to present the opinions of experts and representatives of health care units.
Findings: The new cost accounting in healthcare entities is based on a systematic approach. It is partly a continuation of the legal solutions from 1999, but it introduces many new, detailed procedures, also in the form of instructions. The examined regulations meet the information needs of the Agency for Health Technology Assessment and Tariff System. However, the legitimacy and profitability of their use are questionable. It has to be modi-fied to fully support the management of health care entities.
Practical implications: The conclusions are useful for practice by highlighting the areas of costing that require extension and further critical judgment.
Originality/value: It fills the research gap on the functionality of costing in health care entities.
Keywords: accounting, costing, cost calculation, health care entity, hospital, health care.
Biological variability of the most common biochemical
parameters
Authors: Martyniak Adrian , Tomasik Przemysław
Published: December 2021

The results of laboratory tests are analyzed against reference values that are determined in
a population of healthy people prepared for the test in accordance with the relevant guidelines.
Such a reference system works perfectly when analyzing the results of tests of patients from
whom the material for determinations was collected in similar conditions. To better match the
reference values ranges are stratified, most often by gender, age, or race of the patient – the most
common and the most significant biological variability. The values of the measured parameter are
also influenced by within-subject biological variability to e.g. the time of the day, food consumption,
or physical exercise. This variability influences the results of random testing, often performed in
patients with emergencies. The measure of both of these variations is the index of individuality,
i.e. the ratio of within-subject biological variability to between-subject biological variability. In the
present work, the factors influencing the circadian, seasonal, and between-subject biological
variations of the selected clinical chemistry parameters are presented. Knowledge about these
variations is important for the physician and the supporting laboratory diagnostician, particularly
helpful in the analysis of pathological or inconsistent with the clinicians' expectations results to
distinguish results related to the disease from results related to biological variability.
Analysis of safety impact of paved shoulder width on Czech secondary roads
Authors: Ambros Jiří , Křivánková Zuzana , Zůvala Robert , Bucsuházy Kateřina , Frič Jindřich
Published: December 2021

Traffic safety is influenced, among other factors, by characteristics of the roads, which include the width of the shoulder. Shoulder width was noted to have a large effect on crash frequency, as well as on traffic speed. In this paper, we focused on paved shoulders. Previous studies confirmed that increasing the width of the paved shoulder is associated with a decrease in crash frequency. However, wider shoulders may encourage higher driving speed, which is related to an increase of impact speed and crash severity – this issue was hypothesized, but not statistically investigated. Thus, conclusions based on crashes and speeds contradict each other, and there is no simple answer to the question of the safety impact of wide shoulders. To address this gap, we analyzed a sample of two most typical categories of Czech secondary roads, which differ only in the paved shoulder width (S9.5 roads with 0.75m-wide shoulder, and S11.5 roads with 1.75m-wide shoulder) and thus present a suitable example for studying the safety impact of paved shoulder width. We used generalized linear models of crash frequency, and multinomial logistic models of crash severity (separately for single-vehicle and multi-vehicle crashes), as well as a statistical test of differences in speed for the two road categories.
The results showed that: Firstly, there were fewer crashes on S11.5 roads compared to S9.5 roads; this was true for both single-vehicle and multi-vehicle crashes. Secondly, single-vehicle crashes on S11.5 roads were more severe compared to S9.5 roads; the change of severity in multi-vehicle crashes was not statistically significant. Thirdly, driving speeds on S11.5 roads were approx. by 7 km/h higher compared to S9.5 roads. These findings support the hypothesis of an association between wider shoulders, higher speeds, and increased crash severity, especially in the case of single-vehicle crashes. As a practical solution, various speed management measures, including widening to a 2+1 road, may be recommended.
Sposoby bieżącego nadzoru nad podatnikami
w podatkach dochodowych oraz podatku od towarów
i usług (lata 1992-2021)
Authors: Szymanek Paweł
Published: December 2021

Przedmiotem analizy były sposoby nadzoru nad podatnikami w podatkach dochodowych oraz podatku od towarów
i usług (lata 1992-2021). W artykule postawiono tezę, zgodnie z którą pomimo licznych zmian w sposobach sprawowania bieżącego nadzoru nad podatnikami do dziś nie skonstruowano systemu prawnego umożliwiającego
organom automatyczne otrzymanie wszystkich danych o podatnikach.
Bieżący nadzór podatkowy będzie wykonywany prawidłowo, jeśli organy Krajowej Administracji Skarbowej (KAS)
będą otrzymywać na bieżąco wszystkie dane z wystawianych przez podatników faktur. W tym celu należy zastąpić
obowiązkowe wysyłanie JPK_VAT nowym systemem KSeF, zobowiązującym do przesyłania wszystkich danych z
wystawianych faktur.
Introduction
Authors: Ariail Cat M.
Published: December 2021

This introductory chapter considers the symbolic significance of the baton pass in a track and field relay, using this moment of possibility and precarity to encapsulate the experiences and influence of black women track athletes in the postwar United States. Despite the perpetual precarity of the marginalized sport of women’s track and field, young black women who competed in the sport navigated barriers of race and gender to find possibilities. As they repeatedly represented the United States in international sporting events, they would contest, challenge, and confirm the racial and gender conceptions of American identity. On and off the track, young black women track and field athletes were active agents in the remaking of Americanness.
Raising the Bar
Authors: Ariail Cat M.
Published: December 2021

This chapter chronicles the international athletic experiences of Alice Coachman, the first black woman to win an Olympic gold medal, examining how her successes, especially at the 1948 Olympic Games, challenged the ideal image of American athleticism and, in turn, American identity. The relative invisibility of Coachman in the white sporting press indicates that she raised uncomfortable questions about race, gender, and American belonging. The interracial homecoming held in her hometown of Albany, Georgia, and a visit to Oval Office further expose how Coachman’s achievement required white America to rethink the relationship between race, gender, and American identity. While black sport culture lauded Coachman, they presented her as figure of black womanhood, reinforcing the centrality of traditional gender roles to ideal Americanness.
The Precarity of the Baton Pass
Authors: Ariail Cat M.
Published: December 2021

The chapter briefly surveys the status of black and white women athletes in the aftermath of Wilma Rudolph. By appearing to combine elite athleticism and appropriate femininity, Rudolph opened a cultural space for young white women to begin participating in track and field and other highly competitive sports. At the same time, the political and social ruptures of the mid- to late 1960s United States rendered black women track stars less resonant symbols of American identity, as demonstrated by the fate of the Tigerbelle sprint star who succeeded Rudolph, Wyomia Tyus. However, during the conservative culture of the 1980s, black women track athletes would reemerge as icons of Americanness. Black American track women thus are barometers of the boundaries of American belonging, with their variable periods of visibility and invisibility revealing much about the relationship between race, gender, sexuality, and national identity.
Through It All
Authors: Harold Claudrena N.
Published: December 2021

This chapter charts the ups and downs of one of gospel’s most talented vocalists, Vanessa Bell Armstrong. It details her early years in Detroit under Mattie Moss Clark’s tutelage and then charts her rise to superstar status in the gospel world during the early 1980s. Armstrong’s first two records on Onyx, Peace Be Still and Chosen, performed remarkably well on the gospel charts, leading to her later signing with the secular label Jive. Through an analysis of her Jive material and its uneven performance on the gospel and secular charts, this chapter underscores the dangers involved in overt crossover attempts and partnerships with secular labels unfamiliar with the Christian music market.
The NFL Comes of Age
Authors: Crepeau Richard C.
Published: December 2021

The fifteen years following World War II were a period of prosperity and technological innovation on a scale that transformed American society and produced a consumer driven economy. The NFL rode this wave of change to unprecedented heights. As the war came to an end Arch Ward, Paul Brown and others founded the All-America Football Conference taking professional football to the West Coast and opening a battle with the National Football League. Brown’s success in Cleveland led Dan Reeves to move the Rams to Los Angles, and that move led to the desegregation of the NFL. Player salaries increased and the league became more competitive. The merger of the two leagues with the Browns, Colts, and Forty-Niners joining the NFL came in 1950. The professionalization of all facets of the game both on and off the field was led by Paul Brown, who transformed coaching techniques and dominated the AAFC and the NFL with such players as Otto Graham and Dante Lavelli, and by virtue of the desegregation of his team as he signed Marion Motley and Bill Willis. The New NFL caught the eye of the public and under the leadership of Bert Bell used, and then dominated, television to became a major force in American sport. The rise of television and the rise of the NFL went hand-in-hand and reached a crescendo when the large television audience watched the NFL Championship Game of 1958 go into “sudden death” overtime. The NFL’s growth also coincided with the start of Sports Illustrated and the magazine bet its future by focusing its coverage on the NFL. The other element of success was the NFL’s emphasis on a macho philosophy and the violence of the game. Players like Sam Huff and Bobby Lane were lauded in the media for their toughness and their off-field lifestyles.
Super Sunday
Authors: Crepeau Richard C.
Published: December 2021

The Super Bowl has become a Mid-winter National Festival, a celebration of excess that somehow keeps growing. It is best spoken of in terminology created by Thorstein Veblen in his examination of the lives of the new rich in America’s Gilded Age of the late 19th century. Such phrases as Conspicuous Consumption, Conspicuous Waste, and Pecuniary Emulation seem to have been created for the spectacle of the Super Bowl. There are a multitude of measurements of superness including television ratings, television production techniques, corporate parties, and advertising costs. This chapter chronicles the growth and development of these indicators from Super Bowl I to Super Bowl LIV. Cities and States spend excessively, as indeed required by the NFL, to get the right to host a Super Bowl that allegedly brings get wealth and notoriety to that location. Individuals spend excessively to attend the game or to stay home and host lavish or modest parties. The amount of food and drink consumed on Super Sunday is second only to Thanksgiving Day. The use of Roman Numerals gives an Imperial touch to the occasion. The Super Bowl occupies growing space on the internet and in social media adapting to every new wrinkle in e-technology. The commercials for the game have become a mini-film festival and for many have become the main interest of the Super Bowl, not the game. Gambling on the game has spread worldwide along with television broadcasting, and every possible bet imaginable is made on and around the game. There is high interest in the parties and for some, particularly the Playboy and Maxim parties, attendance is a sure method of conspicuous leisure. There is two weeks between the Conference Championships and the Super Bowl to allow sufficient time to binge on the event. In the end, it is growth in everything even remotely related to the Super Bowl that marks this National holiday that excessively celebrates excess.
Technology and the Historian
Authors: Crymble Adam
Published: December 2021

After nearly a decade of scholars trying to define digital work, this book makes the case for a need instead to understand the history of technology’s relationship with historical studies. It does so through a series of case studies that show some of the many ways that technology and historians have come together around the world and over the decades. Often left out of the historiography, the digital age has been transformative for historians, touching on research agendas, approaches to teaching and learning, scholarly communication, and the nature of the archive itself. Bringing together histories and philosophies of the field, with a genre of works including private papers, Web archives, social media, and oral histories, this book lets the reader see the digital traces of the field as it developed. Importantly, it separates issues relevant to historians from activities under the purview of the much broader ‘digital humanities’ movement, in which historians’ voices are often drowned out by louder and more numerous literary scholars. To allow for flexible reading, each chapter tackles the history of a specific key theme, from research, to communication, to teaching. It argues that only by knowing their field’s own past can historians put technology to its best uses in the future.
The Ruddy Boy in the Words of the Golden Mouth
Authors: Danilović Aleksandar ,   Gnomon Center for the Humanities
Published: December 2021

There is almost no Christian who has never heard about John Chrysostom, one of the greatest preachers since the Apostle Paul himself. He is honored as a saint, and his Liturgy is the most celebrated one in the Byzantine Rite even today. On the other hand, the story about the Gittite Goliath and a young boy named David, the future king of Israel and the one from whose royal line Christ will be borne, is one of the most read and used biblical stories. Art, music, popular culture, even sports, and politics – all of them, in their own way, used this story to tell how a tiny ruddy boy can win the giant. But how was it in the time of Saint Chrysostom? How did he read this story? If one knows the difference between the Greek and Hebrew version, which one did John read and preach to his community? Can his approach to this biblical text help us better understand Church Fathers’ exegesis and the Bible itself?
God’s Disability and Human Ability
Authors: Jović Rastko ,   Gnomon Center for the Humanities
Published: December 2021

Resurrected Christ comes to the Apostles bearing signs of His torture. His body is a perfect body, but yet his “glorious body of the resurrected Christ is disfigured and disabled in that it still bears the marks of crucifixion.” His ribs have obvious signs of injuries. Resurrected Christ has a perfect body that passes through the walls, and yet with visible wounds, “and by his wounds we are healed” (Is 53:4). United apostles have been with no fear, because His visible “defects” convinced them that eschatology entered present time. It is because of his bodily “imperfections” that they believed in Him. Wounds became a powerful symbol of faith, motivation and conviction. Disability, sickness and other conditions of human beings became incorporated into God, participating in His suffering body.
Views on the (Serbian Orthodox) Church Calendar as an Element of Cultural Heritage in Serbia
Authors: Stefanović-Banović Milesa ,   Gnomon Center for the Humanities
Published: December 2021

The Serbian Orthodox Church is considered by a number of Serbian citizens to be the “guardian” of tradition and cultural heritage. Issues related to church reforms are thus often particularly sensitive, and are perceived by some of the public as a danger to the preservation of cultur­al and religious identity. On the other hand, there are opinions in favor of reforms. In this context, the issue of church calendar reform is of special interest. Although it has been raised for more than a century, it is still as relevant as in the first attempts at the reform thereof. This paper explores the attitudes on online platforms in Serbia on this issue. Is the church calendar perceived as an integral part of the cultural heritage? What are the pros and cons of calendar reform? What would be the consequences of its potential change?
L’ESEGESI CORANICA, IL SUFISMO SCIITA E LA METAFISICA DI IBN ʿARABĪ: CONSIDERAZIONI SULLA STORIA INTELLETTUALE DEL SUFISMO SCIITA NEL XIX SECOLO
Authors: Cancian Alessandro
Published: December 2021

Riassunto: Ibn ʿArabī ebbe una influenza profonda e duratura sulla tarda filosfia del mondo dell’Islam, in particolare nelle sue regioni orientali. La sua influenza fu talmente pervasiva che temi, vocabolario e concetti di origine ‘akbariana’ divennero comuni e prevalenti nella letteratura religiosa per moderna e moderna. Questo articolo tocca alcune di queste idee e concetti, in particolare l’approccio di Ibn ʿArabī alla nozione di ‘unità’ così come rialaborato nel lavoro di un importante, ancorché poco studiato sino ad oggi, maestro sufi sciita, Sulṭān ʿAlī Shāh Gunābādī (m. 1909). Questo studio del lavoro di Sulṭān ʿAlī Shāh dimostra come il maestro iraniano negozi la sua lealtà ideale nei confronti dello Shaykh al-Akbar, mantenendo al contampo una cristallina consapevolezza della delicatezza dei temi trattati prendendo le necessarie distanze dalla lettera della teoria, ove ciò fosse necessario, eppure nello stesso tempo corroborando la propria adesione intellettuale e spirituale al cuore della metafisica del maestro andaluso.

Abstract: Ibn ʿArabī had a profound influence on later Islamic philosophy and mysticism, in particular in the Muslim East. His influence was pervasive to the point that Akbarian themes, vocabulary and main ideas are common currency in early modern and modern Iranian religious literature. This article covers the issue of some of these themes and ideas, namely Ibn ʿArabī’s understanding of ‘unity’ (waḥda), as exposed in the work of a prominent, albeit understudied, Shiʿi Sufi Master, Sulṭān ʿAlī Shāh Gunābādī (d. 1909). This survey of Sulṭān ʿAlī Shāh’s work shows how the Iranian master negotiates his allegiance to the Shaykh al-Akbar while maintaining a sharp awareness of the sensitivity of his main ideas, distancing himself from the letter of the theory when needed, while at the same time reinforcing his theoretical adherence to the core of the Andalusian master’s metaphysics.
“RIEMPI IL CALICE, O COPPIERE”: LA PRATICA DEL MAJLIS SUFI COME BANCHETTO DEI BEATI NEL PARADISO ATTRAVERSO LA LETTERATURA SUFI MEDIEVALE
Authors: Patrizi Luca
Published: December 2021

Riassunto: Nell’ambito del Sufismo delle confraternite, la sessione di dhikr rituale collettiva, solitamente definita majlis, mostra caratteristiche analoghe anche in contesti molto differenti. Nonostante questa pratica ricopra un’importanza e una funzione assolutamente primarie nel contesto del Sufismo, alla sua analisi non è ancora stato dedicato alcuno studio specifico. In particolare, nessuna attenzione è stata portata fino ad oggi al suo processo di formazione, e questo non soltanto nella sua dimensione di pratica, ma anche e soprattutto dal punto di vista simbolico e metaforico. In questo articolo cercherò quindi di mettere in luce come la pratica del majlis sufi mostri l’influenza diretta di due complesse metafore teologiche: la metafora della regalità, che si esercita sul majlis sufi grazie al rapporto, allo stesso tempo metaforico e reale, che intercorre tra regalità e potere spirituale, e la metafora del banchetto dei beati nel paradiso.

Abstract: Within the context of Brotherhood Sufism, the collective ritual dhikr session, usually referred to as majlis, shows similar characteristics even in very different contexts. Although this practice has an absolutely primary importance and function in the context of Sufism, no specific study has yet been devoted to its analysis. In particular, no attention has been paid until now to its formation process, not only in its practical dimension, but also and above all from a symbolic and metaphorical point of view. In this paper I will therefore try to highlight how the practice of Sufi majlis shows the direct influence of two complex theological metaphors: the metaphor of kingship, which is exercised on Sufi majlisthrough the metaphorical and real relationship between kingship and spiritual power, and the metaphor of the banquet of the blessed in paradise.
EVIDENCIALIDAD DE FOLCLORE Y ACERVO COMÚN: PATRONES SOCIOPRAGMÁTICOS EN EL HABLA DE VALENCIA
Authors: Kotwica Dorota
Published: December 2021

En este trabajo se presentan los resultados del análisis sociopragmático de la evidencialidad de folclore o acervo común en el corpus de entrevistas semidirigidas. Se parte de la idea de que el empleo de la evidencialidad de folclore, además de altamente estratégico, permite también observar una variación sociolectal en el uso de la lengua. Para descubrir los patrones de esta variación, se realiza un análisis multifactorial de la evidencialidad de folclore en el corpus PRESEEA de Valencia, siguiendo la metodología del análisis coordinado [anonimizado]. Los primeros resultados indican que los hablantes de Valencia utilizan los mecanismos de la evidencialidad de acervo común sobre todo para atenuar cuando su propia imagen se encuentra expuesta a riesgos. En cuanto a la variación sociolingüística, se constató que los hombres emplean esta estrategia con una frecuencia más alta que las mujeres.
EVIDENCIALIDAD DE ACERVO COMÚN Y FOLCLORE: PATRONES SOCIOPRAGMÁTICOS EN EL HABLA DE MADRID
Authors: Cestero Mancera Ana María
Published: December 2021

En este trabajo, se presentan los resultados de una investigación sociopragmática sobre evidencialidad de acervo común o folclore en el habla de la capital irradiadora de norma. Se parte de la idea de que la expresión de evidencialidad en español es estratégica y constituye, sobre todo, un recurso de atenuación; se considera, además, que, como ocurre en otros fenómenos pragmáticos, el uso y funcionamiento de la evidencialidad de sabiduría popular es variable sociolingüística y geolectalmente. Con objeto de conocer el rendimiento funcional de este tipo de evidencialidad, así como patrones de variación sociolectal y geolectal, se ha estudiado su aparición en un corpus de entrevistas orales semidirigidas de madrileños, el corpus PRESEEA-Madrid, empleando una metodología común, establecida por Cestero y Kotwica (en prensaa, en prensab), que propone la realización de análisis cualitativos y cuantitativos detallados, de manera sistemática y homogénea. Los primeros hallazgos han permitido constatar que nos encontramos ante un recurso sociopragmático estratégico, que se utiliza escasamente en Madrid, y, cuando se hace, es mayoritariamente para atenuar y distanciarse, con ello, de lo dicho. Los hombres lo usan más que las mujeres, los adultos, más que los jóvenes y los mayores, y los sujetos de estudios medios, más que los de estudios superiores y básicos; ahora bien, son sociolectos concretos los que muestran proporciones más altas, lo que permite aventurar su futuro.
miR-15a-5p regulates myocardial fibrosis in atrial fibrillation by targeting Smad7
Authors: He Dan , Ruan Zhong-bao , Song Gui-xian , Chen Ge-cai , Wang Fei , Wang Mei-xiang , Yuan Mao-kun , Zhu Li
Published: December 2021

Background

At present, there is no effective treatment for myocardial fibrosis in atrial fibrillation (AF). It is reported that miR-15a-5p is abnormally expressed in AF patients but its specific role remains unclear. This study aims to investigate the effect of miR-15a-5p in myocardial fibrosis.

Methods

Left atrial appendage (LAA) tissues were collected from AF and non-AF patients. In lipopolysaccharide (LPS) stimulated H9C2 cells, miR-15a-5p mimic, inhibitor, pcDNA3.1-Smad7 and small interfering RNA-Smad7 (siRNA-Smad7) were respectively transfected to up-regulate or down-regulate the intracellular expression levels of miR-15a-5p and Smad7. Quantitative real-time polymerase chain reaction (qRT-PCR) and western blot (WB) were used to determine the expression levels of miR-15a-5p, Smad7, transforming growth factor β1 (TGF-β1) and collagen I. Cell counting kit-8 (CCK-8) and ethylene deoxyuridine (EdU) were used to determine cell viability and proliferation capacity, respectively. Dual-luciferase was used to detect whether miR-15a-5p interacted with Smad7, hydroxyproline (HYP) and Hematoxylin-Eosin (HE) staining were used to detect tissue fibrosis.

Results

The expression levels of miR-15a-5p, TGF-β1 and collagen I were up-regulated, while Smad7 was down-regulated in AF tissues and LPS-stimulated cells. MiR-15a-5p mimic can inhibit the expression of Smad7, and the dual-luciferase experiment confirmed their interaction. MiR-15a-5p inhibitor or pcDNA3.1-Smad7 can inhibit LPS-induced fibrosis and cell proliferation, while siRNA-Smad7 can reverse the changes caused by miR-15a-5p inhibitor.

Conclusion

We combined clinical studies with LPS-stimulated H9C2 cell model to validate the role of miR-15a-5p in the regulation of Smad7 and fibrosis. Taken together, the miR-15a-5p/Smad7 pathway might be a potential target for AF therapy.