bluuebunny/crossref_metadata_2025 huggingface dataset:
Efficacy of nebulized hypertonic saline versus normal saline and salbutamol in treating acute bronchiolitis in a tertiary hospital: a randomized control trial
Authors: Hossain Rumi Myedull , Shams Samina , Kader Abdul , Pervez Mehdi , Bhuiyan M. Faisal Hasan , Hasan M. Mahmudul , Mollah M. Abid Hossain
Published: May 2022

Background: Bronchiolitis is an acute seditious lesion of the lower respiratory tract. Further, than 70 cases are caused by a respiratory syncytial virus (RSV); other less common pathogens include parainfluenza, influenza, rhinovirus, adenovirus, mortal metapneumovirus, mortal Boca contagion and mycoplasma pneumonae. The aim of the study was to evaluate the efficacy of nebulized hypertonic saline in children with acute bronchiolitis in the improvement of clinical features and decreasing length of hospital stay.Methods: The study was a randomized control trial carried out in the department of paediatrics, Dhaka medical college hospital (DMCH), Dhaka between January to December 2013. A total of 100 children from 1 month to 24 months of age irrespective of sex with clinical presentation of bronchiolitis admitted in the paediatric wards of DMCH were included in the study and were randomly assigned to either 4 ml 3% hypertonic saline nebulization (group I=50) or to 4 ml normal saline and 0.4 ml salbutamol respiratory solution nebulization (group II=50). The therapy was repeated 8 hours every day for 120 hours.Results: The clinical severity scores (CS) based on respiratory rate, wheezing, chest retraction and general conditions at baseline on the first day of treatment were 9.0±1.0 in group I and 9.3±1.8 in group II (not significant). The study demonstrated that clinical severity score improved by three days but the improvement was more significant in children who received nebulized hypertonic saline (1.7±1.2) compared to those who received nebulized normal saline and salbutamol (3.5±1.8). The cases of group I required a shorter duration of oxygen therapy compared to those of group II (15±6.0 hours versus 26.4±5.4 hours; p<0.05). Forty-seven patients (94%) were discharged within 72 hours of treatment in group I and 29 patients (58%) in group II. The length of hospital stay was shorter in group I 58.1±22.0 hours compared to group II 74.7±27.2 hours. None of the cases of any group encountered any side effects due to study drugs.Conclusions: 3% hypertonic saline nebulization significantly reduces clinical severity and length of hospital stay of children suffering from acute bronchiolitis in comparison to those treated by normal saline and salbutamol nebulization.
Health system determinants of gestational diabetes mellitus screening of pregnant patients in public health facilities of district Jhansi: a cross sectional study
Authors: Sharma Sudha , Malhotra Anil K.
Published: May 2022

Background: Worldwide, one in 10 pregnancies is associated with diabetes, 90% of which are gestational diabetes mellitus (GDM). Undiagnosed or inadequately treated GDM can lead to significant maternal and fetal complications. Due to this high prevalence, currently universal screening is being done for all pregnant women. The present study aims to assess the status of screening at these facilities and the factors which can improve this further.Methods: The status of screening was determined by GDM reporting format for last six months preceding the study from April 2018 to September 2018 and 100 auxiliary nurse midwives (ANMs) were selected from 4 blocks were interviewed to assess the factors and challenges which are associated with GDM screening with the help of a predesigned questionnaire.Results: Overall 40.05% (73.17-14.27%) antenatal women are being screened in Jhansi district at public health facilities. The percentage of screened women found positive for GDM were 4.71% (1.36-8.99%). The factors found to be associated with screening were factors like age, years of service and education, availability of logistics, distance of sub-center within 10 km of the Community Health Centre (CHC), having both Accredited Social Health Activist (ASHA) and Anganwadi worker (AWW) as motivators and doing screening at all sites (sub-center and out-reach). ANMs who had their own vehicle were found to do better screening.Conclusions: To make screening for GDM universal at all public health facilities continuous monitoring of sub-centers and VHNDs, support to ANMs in the form of availability of logistics, and involving the ASHA and AWW in routine screening are essential.
KAINGANG UM ESTUDO ETNOBOTÂNICO AS PLANTAS E AS CATEGORIAS KAMÉ E KANHRl
Authors: Haverroth Moacir
Published: May 2022

Não consta resumo na edição impressa.
Harvest and Distribution planning model for a fruit supply chain
Authors: Rivera-Cadavid Leonardo , Peña-Orozco Diego León , Bravo-Bastidas Juan José , Puertas-Marín Andrés Felipe , Falla-Ramírez Yenny Tatiana
Published: May 2022

A production planning problem related to income is addressed in a fruit supply chain of small producers, who prefer not to harvest if the market price does not allow their costs to be recovered. A mathematical model is proposed to represent the harvest decision where three elements are considered: the product perishability, the market prices behavior, and finally how much to harvest. This paper establishes that the income improvement of small agricultural producers is a strategy to support the socio-economic development of this sector. The model applied in a small citrus producer’s case study show that adequate harvest planning allows establishing a relationship between prices and sales to maximize small producer profits.
(Re)Envisioning Childhoods With Mi’kmaw Literatures
Authors: Downey Adrian M.
Published: May 2022

A generative reading of four recent children’s books by Mi’kmaw authors through Indigenous and posthumanist lenses, this article suggests that Indigenous children’s literature works at envisioning a “very old” future and highlights the counter-hegemonic potential of that future in the current moment. First, a reading of the Mi’kmaw mythopoetic tradition as speculative fiction is presented. Second, becoming-with Land is discussed as a radical pedagogical future. Third, the tensions between Indigenous and posthumanist theories are discussed, along with the generative potential of those tensions. The article concludes by highlighting the power of the very old futures (re)emergent from very old stories.
Study of the Technology of Using Complex Lithium-Сobalt Current Sources Using Combined Processes of Mechanical Processing, Leaching and Extraction
Authors: Nazarov V.I. , Retivov V.M. , Gonopolsky A.M. , Makarenkov D.A. , Popov A.P. , Aflyatunova G.R.
Published: May 2022

It is shown that the disposal of spent complex chemical power sources (CPS) leads to severe environmental pollution. An environmentally safe technology for their disposal has been developed, including the stages of mechanical processing, leaching and extraction. The article discusses the combined processes of processing spent CPS with the use of mechanochemical destruction. The work of opening the CPS on a shredder in an argon atmosphere, knife and ball mills is analyzed. The grinding of model media with different morphology in a drum mill and a toroidal vibrating mill (TVM) was studied, and the operating parameters of the drum mill in a waterfall mode were determined. A narrowing of the granulometric composition from a particle diameter of 2–3 mm to a diameter of 10–40 microns was revealed. It is shown that when CPS particles are ground in a ball mill at a ratio of balls and ground phase of 5:1, the content of cobalt in the powder increases to 19.0 wt %. The time for the complete cycle of CPS processing, including the stages of opening in an argon atmosphere, grinding, grinding, leaching and extraction, was established to be 7 hours.
Waste Disposal and Elimination of the Object of Accumulated Harm in a Specially Protected Natural Area
Authors: Pystin V.N. , Gubar E.V. , Tupitsyna O.V. , Bykov D.E. , Chertes K.L.
Published: May 2022

A comprehensive analysis of the state of a specially protected natural area disturbed by the disposal of waste — alcohol stillage is presented. The choice of a method for restoring the disturbed territory is presented and a technology for carrying out reclamation work has been developed, including the treatment of alcohol stillage waste, is developed.
PROSPECTS FOR THE USE OF DIGITAL SCANNING IN THE DYNAMIC EVALUATION OF PROSTHETIC BED TISSUES IN ORTHOPEDIC DENTISTRY
Authors: Koshelev konstantin , Belousov Nikolay , Algoeva Aleksanda , Bulanov Vitaliy , Gerasimov Artem
Published: May 2022

The aim of the study is to study the possibilities of comparing digital diagnostic models of patients obtained at different periods after prosthetics of dentition, using a specialized computer program.

Materials and methods. As a material, diagnostic digital models of the jaws of a patient who was first prostheticized with temporary full removable prostheses were used. The models were obtained on the day of application, 3 and 6 months after the completion of treatment. The research method was the specialized computer program ExoCad DentalCAD 2.3 Matera, which is quite common in the professional circle of orthopedic dentists and dental technicians.

Results. The article describes two detailed algorithms for assessing the dynamic state of the prosthetic bed of patients who have undergone dental orthopedic treatment, based on a comparative analysis of digital models of the jaws. The first algorithm is quite indicative, capable of fully demonstrating the changes in the tissues of the prosthetic bed, and is suitable for demonstrating the detected changes to the patient or interested persons to justify further therapeutic manipulations. The second algorithm for assessing atrophy makes it possible to assess the degree of changes in numerical terms, which can make it possible to develop measures to prevent possible complications and is more interesting to the attending physician, dental technician or medical researchers. Based on the considered example, specific clinical recommendations for the management of the patient are proposed, which reduce the risk of complications of the treatment.

Conclusion. The proposed methods can be useful in assessing the quality of dental orthopedic treatment, at various stages of the examination. The use of the described algorithms in complex clinical situations can prevent the development of a number of complications after prosthetics of dentition. The use of the described algorithms for evaluating prosthetic bed tissues gives the attending physician the opportunity to individualize the calendar of medical examination of a single patient in accordance with the identified changes in the prosthetic bed and the dynamics of their progression. The digital evaluation algorithm can become an indicative tool in research to assess changes in the prosthetic bed depending on various individual factors.
CLINICAL METHODS OF EXAMINATION OF PATIENTS WITH CHRONIC DISEASES OF THE MUCOSA IN THE PROVISION OF ORTHOPEDIC TREATMENT
Authors: Yagmurov Haidar , Borisova Eleonora
Published: May 2022

Chronic diseases of the oral mucosa are difficult for a dentist to diagnose and treat. The recurrent course of chronic diseases of the oral mucosa leads to the fact that patients are left without orthopedic dental care for a long time. Recent studies have shown that orthopedic treatment of patients with chronic diseases of the oral mucosa is not only possible, but also necessary. If a pathology of the oral mucosa is detected during orthopedic treatment, it is necessary to conduct a complete examination of the patient, obtain advice from specialist doctors: a dental surgeon, dermatologist, endocrinologist, infectious disease specialist, etc., and draw up a joint treatment plan. Under our supervision were 69 patients, of both sexes, aged 58 to 78 years, during the examination of which special attention was paid to the study of the oral mucosa. Particular attention was paid to the study of the oral mucosa, especially changes in the background of chronic diseases of the oral mucosa. During her examination, the color was noted (taking into account the patient's age and profession), the degree of moisture, swelling, the presence of pathological formations, their shape, size, quantity, localization, location of elements on the changed or normal color of the mucosa. The condition of the gums, the mucous membrane under the prosthesis was taken into account. Palpation determined the density of soft tissues, the sensitivity of pathological changes in the mucous membrane to pressure and friction, the presence of pain points. The general characteristics of the mucous membrane of the prosthetic bed were evaluated according to the Supple classification. After applying the prosthesis, the state of the mucous membrane of the prosthetic bed was assessed in dynamics: on the first, third, seventh and 21st day after prosthetics. Cytological and bacteriological studies were carried out. It was revealed that the erythrocyte sedimentation rate and leukocyte formula, blood test for vitamin D content, the content of immunoglobulins IgA, IgG, were changed compared to the norm.

Prosthetics with removable orthopedic structures are started after a comprehensive examination of patients with an absolute absence of contraindications during the period of remission of chronic diseases of the oral mucosa or during the treatment of the underlying somatic disease.
PATHOGENETIC PARALLELS OF OSTEOPOROSIS AND CHRONIC PERIODONTITIS. LITERATURE REVIEW
Authors: Griroriev Sergey , Ssablina Svetlana , Elovicova Tat'yana , Zakroeva Alla , Dominykh Maria , Ivanova Valeria
Published: May 2022

Subject. Parallels in the pathogenesis of two severe diseases of the modern era, osteoporosis and periodontitis.
Objectives. To review domestic and international research on pathogenetic relationship between osteoporosis and periodontal pathology.
Methodology. In topic generalization, the review of publications (since 2016) available on PubMed, eLIBRARY, Web of Science, Scopus by keywords is made.
Conclusion. Research studies have shown that bone tissue in the orofacial region, though lesser than bones of axial skeleton, tends to develop osteoporosis. That is why patients with osteoporosis are recommended regular periodontal maintenance visits, especially when periodontal disease is diagnosed at the appointment or during the complex rehabilitation program for patients in osteoplastic and maxillofacial reconstructive surgery. Future controlled longitudinal studies may be useful in research of this relationship based on the features of osteogenesis in the both diseases. This literature review helps to develop modern views of pathogenetic relationship between osteoporosis and periodontitis, evaluate general risk factors, promote understanding of tools in the diagnostic process and interpretation of results. Moreover, with the help of this paper by knowing the cell and molecular structure of bone tissue and mechanisms of bone remodeling a dental practitioner can arrange a personalized follow-up strategy for patients in the risk group for the above two diseases timely engaging general practitioners in interdisciplinary and complex therapy of patients with periodontal pathology.
PREDICTIVE FACTORS AND MECHANISMS OF THEIR IMPLEMENTATION IN THE DEVELOPMENT OF PRECANCEROUS AND ONCOLOGICAL DISEASES OF THE ORAL MUCOSA
Authors: Zaitseva Maria , Nagaeva Marina , Chekina Anna
Published: May 2022

The problem of oncological and precancerous diseases of the oral mucosa is urgent, because the prevalence of these diseases is high, as well as malignant neoplasms of this localization are among the most aggressive and difficult to treat human neoplasms, characterized by a high percentage of mortality.

These facts determine the increased importance of primary prevention of precancerous and cancerous diseases, the purpose of which is to identify and eliminate predictive factors of the development of these pathologies.

Objective of the study is to conduct a systematic analysis of modern Russian and foreign literary sources in the aspect of predictive factors of the occurrence of precancerous and cancerous diseases of the red border of the lips and oral mucosa and their main mechanisms.

Methodology. The research is based on the search and analysis of modern Russian and foreign original sources on the topic in the databases eLibrary, Pubmed, Crossref.

Results. The development of precancerous and oncological diseases is a complex multifactorial process that proceeds under the influence of a number of prognostic factors that have both isolated and synergistic effects on the human body at the local or general level.

Conclusion. We have analyzed the scientific literature, which indicates a significant contribution of a wide range of modifiable and unmodifiable factors in the development of precancerous and oncological processes. Identification and correction of probable risk factors for the occurrence of precancerous and oncological diseases of the oral mucosa can help prevent the development of these diseases.
ADVANTAGES AND DISADVANTAGES OF NAVIGATION SURGERY FOR DENTAL IMPLANTATION
Authors: Melnikov Yuri , Zholudev Sergey
Published: May 2022

This review highlights the advantages and disadvantages of various methods of navigation surgery during dental implantation surgery, which contribute to the precise surgical placement of implants. This technique can be divided into: dynamic (DN) and static navigation (SN), and static navigation can be divided into full (FN) (full surgical protocol) and pilot surgery (PS). Dynamic navigation (DN) includes drilling-driven approaches and non-computing-driven approaches. In dynamic navigation, bone formation and implant placement are fully monitored using special software; while static navigation refers to the use of static navigation patterns. The complete surgical protocol associated with flapless surgery and milling cutter guides has demonstrated the highest accuracy, followed by pilot surgery, which can provide comparable results, while the installation of implants without a computer provides the least accuracy when transferring the implant positioning from preoperative planning to the patient. In addition, the surgical stage without folding the flap is associated with a reduction in pain, less consumption of painkillers, less swelling, shorter time in the chair and a reduced risk of bleeding while achieving greater patient satisfaction. However, other methods, such as non-computer implantation procedures, require more surgical experience to overcome their limitations. There is still little evidence to support dynamic surgery, and further research is needed.
ANALYSIS OF THE EFFICACY OF THE USE OF THERAPEUTIC AND PREVENTIVE MEDICINES IN PATIENTS WITH A LABORATORY-CONFIRMED DIAGNOSIS OF SARS-COV-2
Authors: Nasibullina Alisa , Kabirova Milyausha , Kabirov Il'dar
Published: May 2022

To date, there is a limited amount of literature that describes the use of oral therapeutic and prophylactic drugs in patients with a confirmed diagnosis of SARS-CoV-2. Therefore, this topic is relevant. Thus, the purpose of this study was to study the effectiveness of the use of therapeutic and prophylactic agents in patients with a laboratory-confirmed diagnosis of mild to moderate SARS-CoV-2, with or without concomitant oral co-infection.

The data of the conducted study will constitute an important stage in the algorithm of specialized therapy.

Materials and methods. A comparative analysis of the use of therapeutic and prophylactic agents for the oral cavity in patients with a confirmed diagnosis of SARS-CoV-2 was carried out. The conclusions are based on the results of a clinical study that compared the effectiveness of the use of therapeutic and prophylactic agents in 90 patients aged 20 to 87 years with mild to moderate Sars-CoV-2 with oral co-infection and 15 patients aged from 20 to 87 years of age with mild to moderate Sars-CoV-2 without coinfection.

Results. During the study, the following results were obtained. The most effective drug was a solution of aqueous chlorhexidine 0.5%, but there was a side effect in the form of xerostomia. The Miramistin solution also had high efficiency, and the lowest efficiency was observed when using the Rotokan solution.

Conclusions. The data of the conducted study will constitute an important stage in the algorithm of specialized therapy.
PROCESSING OF CBCT DATA WITH ARTIFICIAL INTELLIGENCE IN THE DIAGNOSIS OF CARIES AND ITS COMPLICATIONS
Authors: Khabadze Zurab , Makeeva Irina , Mordanov Oleg , Nazarova Daria
Published: May 2022

Over the past few years, artificial intelligence (AI) technologies have been actively used in many areas of medicine, including dentistry.

The aim of the study is to determine the diagnostic value of IS in the detection of caries and its complications according to cone beam computed tomography (CBCT) data in comparison with clinical examination.

Materials and methods. CBCT images of 15 patients with carious and periodontal lesions were analyzed by an experienced dentist, who also specializes in radiology, and the Diagnocat AI software. The dentist also performed a visual examination of these patients.

Results. Most of all contact caries were determined using AI (n = 20), and occlusal caries − during clinical examination (n = 10). The greatest number of periapical changes was also detected using IS (n = 22). The difference between the indicators of detection of pathological foci in the assessment of IS and the radiologist was statistically insignificant, which indicates the equivalence of these methods. X-ray image evaluation revealed more contact caries compared to clinical examination (14 vs. 7, p < 0.05), but clinical examination was superior in detecting occlusal caries (10 vs. 2, p < 0.03). Periodontal disease was more accurately diagnosed by X-ray (17 vs. 9, p < 0.05). The average time for evaluation of CBCT images by a radiologist was 21.54 ± 4.4 minutes, and the AI completed the report in 4.6 ± 4.4 minutes from the moment the loading of CBCT was completed (p < 0.01).

Conclusion. The use of AI technologies in the analysis of CBCT images can improve the accuracy of diagnosing caries and its complications by up to 98%, as well as significantly speed up the time for making a diagnostic decision.
THE IMPACT OF DENTAL TREATMENT ON THE PSYCHOPHYSIOLOGICAL STATUS AND QUALITY OF LIFE OF PATIENTS
Authors: Balin Kirill , Borisova Eleonora
Published: May 2022

The lack of viability of the dentition and the fear of dental treatment are one of the most important problems for the dental patient of the older age group, affecting not only the digestive system, but also the quality of life in general. Traditional methods of restoring incompetent dentition with removable dentures have not yet lost their significance, but not in all cases can achieve a satisfactory result for patients. Modern dental practice makes it possible to rehabilitate the masticatory function of patients through fixed prosthetics in the shortest possible time. This study is devoted to the study of the impact of dental treatment on the psychophysiological status and quality of life of patients with total dental rehabilitation, depending on the initial clinical situations. As part of the study, 2 clinical groups of patients were formed: patients with complete edentulism using removable dentures for a long time and patients whose teeth cannot be preserved. To assess the psychophysiological state of the patient before surgery, the Spielberg-Khanin test of personal anxiety was used. In order to dynamically assess the impact of the state of the dentition on the quality of life of the patient, the OHIP-14 questionnaire was used. The study found that, depending on the initial clinical situation, the state of different groups of patients immediately before surgery differs. The group of patients whose teeth can,t be saved feel much more anxiety. Dynamic assessment of the quality of life of patients shows that the treatment has a positive effect on the quality of life of patients in both groups.
Importance of contextualisation in developing university training: Professional Master's degree in "sustainable management of waste in an urban environment" in Algeria
Authors: BOUADAM Roukia
Published: May 2022

Purpose of the study: The goal is to emphasise the relevance of contextualisation in designing university professional training and adapting skills to the growth of social and labour market demands to maintain the University's long-term viability and resilience. It highlights the concepts and strategies used in building a professional master's degree in sustainable waste management in collaboration with the socio-economic and academic sectors (Rostock University, Germany). Methodology: The method used is based on technical means: analysis of documents, investigation and observation in the field. Supplemented by the study of the work carried out by the professional in the situation, which lasted three years—complemented by a series of interviews with stakeholders in the waste management sector (academic and national and international socio-economic). Main findings: Considering the context while developing the curriculum makes professional training a critical instrument for placing the University at the service of society. The involvement of players in the socio-economic sector enhances the quality of higher education. Furthermore, it promotes the opening of the University to the socio-economic world and the integration of future executives into the industrial world. Applications of this study: This study on the approach to adapting vocational courses to the local context in the waste management sector can be generalised to all areas where there is a need for the skills required. The areas: we can mention operational town planning, the living environment and public space management, and heritage tourism development. Novelty/originality of this study: The study's uniqueness stems from the strategy used in its conception and implementation, which included taking into account the local context, consulting and involving actors in the socio-economic sector, and establishing a collaboration platform, furthermore, within the university, the creation of an "Eco campus" pilot project as a field of practice, including students and professors as participants.
Audyt podatkowy jako zewnętrzny mechanizm nadzorczy
Authors: Małecka-Ziembińska Edyta
Published: May 2022

Tax audit as an external supervisory mechanism. Purpose: The purpose of the chapter is to identify, characterize and compare types of tax audit and their location in the structure of the internal tax supervision framework. In addition, the role of tax advisory companies, audit companies, tax advisers and statutory auditors in this process was highlighted. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular the Tax Ordinance, as well as the documents of the National Revenue Administration (KAS) operationalizing the shape of the Cooperation Programme and its components. Initial data on the number of cooperation agreements and entities submitting applications for such agreements were also collected and analysed. Findings: In the light of the presented analyses and statistics, the tax audit institution is at the initial stage of development. In the case of an audit carried out by the Head of KAS, only pre-audit procedures are developed and verified, which is aimed at checking the taxpayer’s settlements in terms of potential risks related to the fulfillment of tax obligations and allows to determine whether the taxpayer has not only the willingness, but also the ability to effectively supervise tax function. There is no—so far—practice of monitoring audits aimed at ensuring that the Head of KAS can exercise effective and efficient supervision over the correct implementation of the cooperation agreement. There is a strong feedback loop between the latter type of audit and the audit of the tax function. The higher the level of effectiveness and adequacy of internal tax supervision, and the higher the level of tax function audit, the lower will be the scope and form of supervision carried out by the Head of KAS, especially in the form of a monitoring audit. Taking into account the complexity, high dynamics, as well as interpretative divergences and ambiguous jurisprudence of tax law, the development of the tax audit service can be expected in the near future—not only within the framework of the cooperation agreement, but also outside such an agreement.
Opodatkowanie produktów spożywczych w świetle nowej matrycy stawek VAT
Authors: Walkowiak Wiktoria
Published: May 2022

Taxation of food products in the light of the new VAT rates matrix. Purpose: The introduction of the new matrix of VAT rates was a significant change in the Polish tax system. The aim of the chapter is to attempt to assess the effects of the introduction of this solution in terms of simplification and certainty of VAT settlements for entrepreneurs. Design/methodology/approach: The study analyses the system of classification of goods and services for VAT purposes, taking into account the legal status before and after 1 July 2020. A comparison of VAT rates for selected foodstuffs and the adopted principles for assessing product similarity based on selected court decisions and individual interpretations was also performed. Findings: An unambiguous assessment of the impact of the introduced solutions on the economy and real improvement in the transparency of regulations is not possible due to the short period of their functioning. The positive effects include, among others, significant unification of the Polish tax system with the European standards or elimination of numerous inaccuracies with regard to VAT rates. Binding Rate Information, as a tool in which the authority classifies goods and services, determines the correct VAT rate and guarantees protection, is an economically useful solution. Unfortunately, not all the changes introduced by the new VAT rates matrix are fully understood.
Opłata cukrowa jako wyzwanie dla podmiotów rynkowych oraz czynnik zmian zachowań konsumenckich
Authors: Misiewicz Antonina , Nowak Julia
Published: May 2022

Sugar tax as a challenge for economic entity and adjustment factor of consumers behaviour. Purpose: The chapter identifies purposes and resonances of implementing new sugar-sweetened beverages tax. The empirical part presents responses of particular economic entity, such as manufacturers, brokers and retailers. In addition, in response to new conditions the model of consumers behavior was specified. Due to economic realignment, it is attempted to predict community-related after effects. Design/methodology/approach: Text indicates key issues related to implementation new regulations. It analyses challenges, which entities have to overcome toward prevention of potential losses. Findings: Sugar-sweetened beverage tax exerted the necessity on economic subjects to implement new counter-measures, which repeatedly were connected with enormous process changes in organizations. Additionally, it is seen, that new tax is being passed-through on final consumers, which influence on increasing their purchasing vulnerability.
Nowe ramy efektywnego opodatkowania dochodu przedsiębiorstw w Unii Europejskiej
Authors: Siwiec Anna
Published: May 2022

A new framework for effective business income taxation in the European Union. Purpose: The aim of the chapter is to present the latest corporate income tax (CIT) reform proposal developed by the European Commission in cooperation with the OECD. The proposed reform provides for the introduction of new rules in international corporate taxation, which are to contribute to increasing the efficiency of this taxation. As the initiative is supported by most OECD countries, including most EU countries, it is highly probable that it will be implemented. The chapter also presents a preliminary assessment of the implementation of the reform in the European Union countries. Design/methodology/approach: The used research method was the analysis of materials published by the European Commission and OECD by the end of August 2021, as well as their comparison with the currently applicable legal solutions or the current proposals regarding the taxation of transnational corporations (TNCs) in the EU. Findings: As a result of the analysis of the materials presented by the European Commission and OECD, the chosen direction of changes was recognized as justified, however, requiring consideration of the interests of less digitized economies. The chapter presents the potential positive and negative effects of the reform for the EU countries, as well as indicates the countries that can lose the most in terms of budget revenues from CIT.
Koncepcje opodatkowania zysku w sektorze cyfrowym
Authors: Mamajek Szymon
Published: May 2022

Approaches to profit taxation in the digital sector. Purpose: The purpose of the chapter is to present and compare the proposed, as well as so far implemented digital tax models in selected countries, with particular emphasis on Poland. To the extent necessary, the issue of economic value creation using digital interfaces and the digital business models based on them will be discussed, which will be necessary for further consideration of the tax challenges associated with the digital economy. Design/methodology/approach: The goal was accomplished by analysing the literature on the subject, researching legislation or drafts thereof, and other sources, including reports, policy papers, and Internet sources. The study examined, among other things, the European Commission’s draft directives, as well as Austrian, Spanish, Polish and Turkish legislation on the taxation of digital services. Findings: Digital taxes in the countries that were the focus of this chapter show numerous commonalities with the DST model developed by the European Commission. In those tax jurisdictions, the biggest changes can be observed in terms of the object of taxation, which was restricted for Austria, Spain and Poland and expanded for Turkey. Significant differences are also observed in the definitions of the taxpayer with threshold values for local income, as well as tax rates. Of the analysed digital tax models, the Spanish ISDS had the most in common with the DST model and the Polish VOD tax had the least. As far as the Polish proposal for a full DST model is concerned, some doubts about the legal quality of this solution have been raised in the literature.
Potencjalne implikacje podatku od transakcji finansowych dla rynku i inwestorów na Giełdzie Papierów Wartościowych w Warszawie
Authors: Gerschmann Przemysław , Siwiec Anna , Świder Wojciech
Published: May 2022

Potential implications of the financial transaction tax for the market and investors on the Warsaw Stock Exchange. Purpose: The main aim of the chapter was to present the idea and the current state of work on the financial transaction tax (FTT) at the national and EU level. Moreover, in the empirical part, it was decided to estimate the burden of this tax on investors on the Warsaw Stock Exchange in order to assess the legitimacy of introducing FTT from the point of view of the domestic capital market. Design/methodology/approach: The research method used in this chapter is the review of the literature and legal acts concerning the financial transaction tax (FTT). In the empirical part, the tax burden on investors on the Warsaw Stock Exchange (WSE) was estimated. Additionally, based on data collected from the WSE and the tax rate proposed in the 2015 Polish FTT project, a simulation of the state budget revenues from this tax was carried out. Findings: The amount of the state budget revenues from the financial transaction tax on the Warsaw Stock Exchange estimated in the chapter is between PLN 416.1 and 654.4 million. The estimates were made taking into account the stock exchange turnover in 2015–2020 and assuming the tax burden only on individual investors trading instruments on their own behalf. The introduction of the tax with the rate proposed in the 2015 FTT project was assessed negatively, taking into account the further development of the Polish capital market and the competitiveness of GPW S.A. compared to other European exchanges. In the event of a possible implementation of the FTT in the future, it is the amount of the tax rate that is important. FTT should be introduced with a lower rate than the proposed one, and bearing in mind the time—tax should be proposed in the period of high volume and low volatility on the WSE. Thereafter, the tax rate could be increased if turnover and volatility were not distorted.
Impacts of Climate Change on Agro-biodiversity in Hamirpur Region of Himachal Pradesh, India
Authors: Kumar Gulshan , Chander Hem
Published: May 2022

A survey was conducted to record perceptions of three hundred farmers towards the impact of climate change on agro-biodiversity of Hamirpur region in Himachal Pradesh, India. Stratified data was collected through personal interviews and PRA technique with both structured and unstructured schedule. The statistical analysis of data indicates that every farmer has unanimously reported irregular and decreased rainfall along with rise in mean temperature in the study area. Forty two per cent farmers reported increase in temperature in winter season than summer season. A little less than three-fourth (73%) farmers reported delayed monsoon. All the farmers (100%) admitted that major crop production had declined in the study area. Major climatic impacts on agro-biodiversity were change in sowing time (43%), change in harvesting time (38%), decline in Beas river water level (55%), decline in milk production (38%) and migration of people (63%). Seventy nine per cent farmers had reported low frequency of storm and 83 per cent reported increased frequency and intensity of hot wave. Yellow rust and black bunt diseases in wheat, yellowing of leaves and aphids infestation of mustard plant, sweet, fruit fly attack in cucurbit etc. were reported in high magnitude.
Need of Harnessing Potential of Lichenometry for Glacier Retreat Studies in the Indian Himalayan Region
Authors: Bisht Kapil , Mehta Poonam , Upadhyay Shashi , Joshi Yogesh
Published: May 2022

In the present study an attempt has been made to attract the attention of the geologists, glaciologists and lichenologists of the world towards Himalaya. The Himalaya houses tremendous amount of eternal ice, and hence, is considered as the ‘Third Pole’ of earth. In the Asian Continent the Himalaya attains a very specific place and is considered as the ‘Water Tower’ of Asia. During recent decades the ice stored in the glaciers of Himalaya has shrunk considerably under the influence of global warming. Most of the Himalayan glaciers could not get desired field investigations due to their remoteness and unfavorable climate and are studied mostly through remote sensing based applications. In the present study, an attempt has been made to encourage the researchers to adapt lichenometry as a tool to investigate the retreat of Himalayan glaciers.
A Short Comprehensive Study on Novel Amino-Compound for Growth and Development of Plants
Authors: Kumari Babita , Solanki Hitesh
Published: May 2022

Polyamines (PAs) are aliphatic nitrogenous bases containing two or more amino groups. The impact of polyamines on plants have been observed to play important role in flowering without showing the extreme dwarfism trait, although these can have partially shortened internodes. The floral phenotypes seen included petaloid anthers, stigmoid anthers, extra petals, and green spaghetti. The appearance of the conjugates occurred late in development at both temperatures; however, there clearly was no correlation with flowering per se. On the basis of topping and leaf gro.wth analysis, the authors proposed, however, that the conjugates might be related to the appearance of ripening to flower. Changes in polyamine or polyamine-conjugate levels might be the result of a genetic factor that is independent of the flowering effect. Because of the difficulties in doing appropriate experiments with intact plants, several investigators have turned to analyses of floral initiation and development in organogenic cultures. The present study symbolizes the review of significant impact of Polyamines in promoting growth and development of and lowers Plants.
Nitric Oxide as a Savior Molecule Against Stress Induced by Chromium and Cadmium
Authors: Maurya Arun Kumar , Sinha Dwaipayan
Published: May 2022

Heavy metals (HMs) pollution is one of soil problems imposing great agronomic challenges leading to obstacles in ascertaining food safety. The deposition of HMs beyond permissible limits due to their uses in various agricultural, industrial and household purposes, greatly affect the soil fertility and physio-biochemical activities of plants growing in such soils. Among HMs, cadmium (Cd) and chromium (Cr) are very toxic, non-essential heavy metals whose concentrations have built-up recently in our environment due to several manmade activities. These elements enter into living organisms either by absorption through plants or are directly consumed by animals or microbes. They induce various morphological and physio-biochemical changes in plants ranging from seed germination, growth, nutrient uptake, photosynthesis to hormonal interactions. Excess reactive oxygen species (ROS) and reactive nitrogen species (RNS) generation are two important markers of nitro-oxidative stress during heavy metal stress. Plants counteract by activating defence responses by inducing expression of antioxidant enzymes like (CAT, SOD, APX) and antioxidant compounds like Vitamin C and GSH. Nitric oxide (NO) is one of the active gaseous molecules generated during nitro-oxidative stress induced by HMs like Cd and Cr. NO is generated in the plants by diverse enzymatic and non-enzymatic systems. The specific and dedicated enzyme system for NO generation is not yet identified in the plants. NO helps to counteract the effects of HMs by activating various biochemical machineries such as induction of antioxidant defence systems, protein nitrosylation, programmed cell death. It is the molecule that has very promising roles and need to be explored much in relation to heavy metals.
Fungicidal Management of False Smut Disease in Rice Caused by Ustilaginoidea virens
Authors: Kumar Pardeep , Mishra Pardeep Kumar , Kumar Sunil , Singh Shesh N. , Singh Devendra P.
Published: May 2022

False smut of rice caused by the fungus Ustilaginoidea virens has been recorded, in recent years, in the all rice growing areas of State Uttar Pradesh, India. Recommended fungicides are not yet available for chemically controlling the disease. Therefore, uses of unregistered fungicides are common by the farmers, for the management of the disease. The present study, was undertaken to identify effectiveness of fungicides to control false smut of rice. Four systemic fungicides (Propiconazole 25% EC @ 1.0 ml/L, Azoxystrobin 18.2% + Difenconazole 11.4% SC @ 0.5 g + 0.5 ml/L, Azoxystrobin 18.2% @ 1.0 g/L and Tebuconazole 250 EC @ 1.0 ml/L) were evaluated as foliar application in the naturally induced diseased rice, at five different locations in district Siddharthnagar, Uttar Pradesh. Fungicide was applied twice, first at panicle initiation and second at early flowering stage. All the fungicides applied were found effective in controlling the disease. As compared to the untreated (only water application), the fungicide ‘Propiconazole 25% EC’ reduced the maximum disease severity by 93.57%, followed by ‘Azoxystrobin 18.2% + Difenconazole 11.4% SC @ 0.5 g + 0.5 ml/L’, Fungicide Tebuconazole 250 EC @ 1.0 ml/L was found least effective in controlling the disease. It is concluded that more multi-location experiments will be required to reach a decisive conclusion on foliar chemical options for controlling rice false smut disease in eastern parts of Uttar Pradesh.
Comparative Study of Lead and Cadmium Levels in Freshwater Fishes
Authors: Singh Geeta
Published: May 2022

Water pollution is one of the major environmental problem in the world. Fishes have a natural tendency to accumulate heavy metals in their bodies. Among the various toxic heavy metals, lead (Pb) and cadmium (Cd) are most widely dispersed metals in the environment and also create global concern due to causing potential hazards to public health. Cadmium (Cd) and lead (Pb) were determined in edible tissues of some economically important freshwater fishes, collected from the various markets of Agra region and analysed for their contamination. Highest concentrations were observed in summer followed by winter and rainy seasons. The frequency of heavy metal contamination was higher in Labio rohita than other fish commodities. It was concluded that the levels of metals were different but within the maximum residue levels recommended by National and International standards. Findings of the present study have also been corroborated with some other national and International studies.
The Potential Roles of Arbuscular Mycorrhizal Fungi in Soil Health and Conservation
Authors: Sharma Karuna , Gupta Samta , Thokchom Sarda D. , Kapoor Rupam
Published: May 2022

Soil is an indispensable resource of the terrestrial ecosystem that provides manifold ecosystem services. Soil functions include regulation of nutrient cycle aided by armies of decomposers present in the soil, anchorage of plants and facilitation of their growth, sustenance of water quality, and regulation of water filtration, air quality, and temperature. Soil health is tightly correlated with sustainable agriculture, owing to the multitudinous microflora and fauna residing in the soil whose activity is instrumental to soil welfare. Maintenance of soil structure and quality is, thus, crucial for facilitating rapid plant growth so that the lag between food production and exponential population growth can be bridled. Regarding this, a major group of soil-dwelling fungus, i.e., Arbuscular mycorrhizal (AM) fungi (AMF), regulate soil quality and ecological interactions operating therein. This review pays attention to the AMF-secreted miracle glycoprotein −”glomalin” that considerably influences soil dynamics. The major takeaway is that mycorrhizal association in the rhizosphere improves soil quality by regulating soil aggregation, tilth and fertility, and enriching soil organic carbon pool. Besides, mycorrhiza-mediated amelioration of contaminated soil, which reflects a prominent role of AMF in ecosystem functioning, is also discussed. Along these lines, further studies should target the functional ecology of AMF in agro-ecosystems, and bioprospecting of more AMF strains should be done to completely harness their potential in biocontrol, bioremediation, and soil conservation.