bluuebunny/crossref_metadata_2025 huggingface dataset:
Trends in Importation of Communicable Diseases into Singapore
Authors: Lee Glenn KM , Tan Kian Wee , Goh Kee Tai , Wilder-Smith Annelies
Published: January 2023

Introduction: Singapore is a transition country in Southeast Asia that is both vulnerable and receptive to the introduction and re-introduction of imported communicable diseases. Materials and Methods: For a 10-year period between 1998 and 2007 we studied the trend, epidemiological characteristics, proportion of imported versus local transmission of malaria, viral hepatitis (hepatitis A and E), enteric fevers (typhoid and paratyphoid), cholera, chikungunya and SARS. Results: Of a total of 4617 cases of the above selected diseases notified in Singapore, 3599 (78.0%) were imported. The majority of the imported cases originated from Southeast Asia and the Indian subcontinent. Malaria constituted the largest bulk (of which 95.9% of the 2126 reported cases were imported), followed by hepatitis A (57.1% of 1053 cases imported), typhoid (87.6% of 596 cases imported), paratyphoid (87.6% of 241 cases imported), and hepatitis E (68.8% of 231 cases imported). Furthermore, there were 14 cases of imported cholera, 6 cases of imported severe acute respiratory syndrome (SARS) and 13 cases of imported chikungunya. Conclusion: This study underlines that diseases such as malaria, viral hepatitis and enteric fever occur in Singapore mainly because of importation. The main origin of importation was South and Southeast Asia. The proportion of imported diseases in relation to overall passenger traffic has decreased over the past 10 years. Key words: Chikungunya, Cholera, Hepatitis A and E, Imported diseases, Malaria, Paratyphoid, SARS, Singapore, Typhoid fever
Epidemiology of Snakebites from A General Hospital in Singapore: A 5-year Retrospective Review (2004-2008)
Authors: Tan Hock Heng
Published: January 2023

Introduction: This is a retrospective study on the epidemiology of snakebites that were presented to an emergency department (ED) between 2004 and 2008. Materials and Methods: Snakebite cases were identified from International Classification of Diseases (ICD) code E905 and E906, as well as cases referred for eye injury from snake spit and records of antivenom use. Results: Fifty-two cases were identified: 13 patients witnessed the snake biting or spitting at them, 22 patients had fang marks and/or clinical features of envenomations and a snake was seen and the remaining 17 patients did not see any snake but had fang marks suggestive of snakebite. Most of the patients were young (mean age 33) and male (83%). The three most commonly identified snakes were cobras (7), pythons (4) and vipers (3). One third of cases occurred during work. Half of the bites were on the upper limbs and about half were on the lower limbs. One patient was spat in the eye by a cobra. Most of the patients (83%) arrived at the ED within 4 hours of the bite. Pain and swelling were the most common presentations. There were no significant systemic effects reported. Two patients had infection and 5 patients had elevated creatine kinase (>600U/L). Two thirds of the patients were admitted. One patient received antivenom therapy and 5 patients had some form of surgical intervention, of which 2 had residual disability. One patient had heparin instilled in the eye for eye injury from cobra spit. Conclusions: Snakebite infrequently presents to the ED. Most of the patients developed local effects that do well with supportive treatment. Key words: Antivenom, Cobra, Envenomomation, Spit, Viper
The Impact of Spiritual, Social, And Emotional Intelligence on the Performance of SMEs in the Covid-19 Pandemic
Authors:   Department Management University of Widya Mataram, Jumadi Jumadi
Published: January 2023

Small Medium Enterprises (SMEs) are an important part of the economic system in Indonesia, this can be seen from the number compared to large-scale industrial enterprises. SMEs in their position have advantages compared to large-scale businesses, one of the advantages is being able to absorb more labor and accelerate the process of equitable development. However, currently, SMEs are experiencing problems in achieving better performance. These obstacles do not only come from within the SMEs organization but also from outside. Internal factors are factors that come from the work environment such as organizational culture, attitudes, and actions of colleagues as well as the organizational structure of the SMEs. Internal factors include intelligence it has, there are several bits of intelligence in humans, including emotional intelligence, social intelligence, and spiritual intelligence. Therefore, this study aims to determine the effect of spiritual intelligence, social intelligence, and emotional intelligence on SMEs actors during the Covid-19 period. This research is a quantitative study with a population of small and medium enterprises. The sampling method is purposive sampling, which was conducted using 90 samples. The approach of data analysis with multiple linear regression. The tool used is a regression with IBM SPSS 25 software. The results showed that spiritual intelligence, social intelligence, and emotional intelligence affected the performance of SMEs during the Covid-19 period.
Implementation of Linear Regression to Predict New Student Admissions as a First Step to Determine Campus Marketing Strategy
Authors:   Faculty of Economics and Business, Malikussaleh University, Indonesia, Asbar Yuli , Sapnabiby Sapnabiby ,   Faculty of Engineering, Information Systems Study Program, Malikussaleh University, Indonesia, Pratama Angga ,   Faculty of Information and Computer Technology Education, State University of Medan, Indonesia, Simarmata Janner ,   Faculty of Economics, Padang State University, Indonesia, Abror Abror
Published: January 2023

New student Admission is a routine activity carried out by all educational institutions in Indonesia every year. One of the educational institutions in Indonesia is a private university. Predictions of the development of new student admissions so far have only been made based on speculation using data from previous years. Linear regression is one method that can be used to predict good results. Therefore, this study uses a linear regression method. The test results in this study indicate that the linear regression method has a low error value measured by the error rate using the Mean Absolute Percentage Error (MAPE), which is an average of 2.76%. This proves that using the linear regression method can predict new student admissions well so that it can assist universities in developing various strategies to maintain their existence, especially marketing strategies.
Diagnosis and Treatment of Brugada Syndrome: Review of the Literature
Authors:   Universidad Autónoma de Guadalajara. Guadalajara, Jalisco, México., Nuño Erick Israel Parra , Figueroa María Cristina Ponce ,   Instituto de Estudios Superiores de Tamaulipas (IEST Anáhuac). Tamaulipas, México., Hernández Omar Alejandro Avila ,   Universidad Autónoma de Querétaro. Santiago de Querétaro, México., Bonilla Nayeli Guadalupe González ,   Universidad de Guadalajara, Centro Universitario de Ciencias de la Salud. Guadalajara, Jalisco, México., Hernández Susana González ,   Universidad Westhill, Escuela de Medicina. Ciudad de México, México.
Published: January 2023

Brugada syndrome is a genetic disorder that causes abnormalities in the correct functioning of the electrical system of the heart, which can end in health complications such as arrythmias, syncope or, in the most severe cases, sudden death. Nowadays, stratification of the risks derived from this disease is still a great challenge due to the disorder's complex nature influenced by several factors. Such investigations have been able to obtain evidence of the role that autonomic imbalance plays in the pathology of the disorder. Subsequently, a Matlab code inspired by pre-existing algorithms was written, carrying out research on the methods currently used to detect this syndrome, in order to study the different biomarkers obtained through a simple and non-invasive procedure such as the electrocardiogram(EKG). After the study, the length of the QRS complex and the T wave, the absolute area , the RMS amplitude, as well as the length of the QT and QTc segments of each of the patients´ EKGs were measured.
Integrating Technology into Academic Programmes in Heis: The Perspectives of Policymakers in Covid Era
Authors:   Snr. Lecturer, Ghana Institute of Journalism, P. O. Box GP 667, Accra, 32 Gamel Abdul Nasser Rr. Osu, Accra, Ghana., Gyau Yaw Odame , Gyan Ernest Kwabena
Published: January 2023

Although the phenomenon of technology is gradually being integrated into tertiary education in Ghana, challenges impeding effective integration are endemic. Among the upfront challenges are the perceptions and attitudes of students and lecturers to adopt and adapt to learning technologies for smooth integration of technology into academic programmes in public universities. From the Constructivist and Positivist paradigm, this is an exploratory study of the perspectives of Policymakers and Implementers in their quest to infuse technology into academic programmes. Qualitative method through in-depth interviews of Policymakers and Policy Implementers (IT Support Staff) was adopted in six (6) accredited public universities. The study found that public universities are at the Adaptation level of integrating technology into academic programmes. This has impacted positively on teaching and learning because it has enhanced the understanding of how to use modern technological tools and techniques, while supplementing and facilitating face-to-face teaching and learning.
Consistent Conceptual Metaphor for Active Meaning Construction in Hypnotherapeutic Manuals and Script
Authors:   Universitas Padjadjaran, Bandung, Indonesia, Bayusena Bima , Mahmud Erlina Zulkifli , Daulay Irma Khoirot ,   Institut Agama Islam Negeri, Kediri, Jawa Timur, Indonesia
Published: January 2023

Existential Positive Psychology embracing the importance of meaning of life received supports from many other fields of study, including cognitive linguistics and hypnotherapy. This paper analysed the source domain used by clients and compared the domains with those found in the manuals and scripts. The discussion then shifted to the role of consistent, positive conceptual metaphor to support active meaning construction in hypnotherapeutic manuals and scripts, starting from the pre-induction talk to its termination and evaluation. The research began with the acknowledgement of client’s life experience that could provide help for the hypnotist in constructing the event structure of the schema, resulting, if required, in potential unique script for particular condition. This research was not based on maladaptive schema and it relied heavily on the potential internal strength found from the historical background information, interview and discussion during the pre-induction talk. This interview and discussion were treated as data for the analysis of the subjective function of the conceptual metaphor as it was applied in the treatment. The source domains used by the clients were then compared to those provided on Indonesian board of hypnotherapy manuals and scripts. The research then continued to find one possible consistent source domain to be applied throughout the manuals and scripts, based on recent findings from other disciplines that also focus on cognition and neuroscience. We proposed energy as the source domain and discussed the possibility to use this source domain, not only to deal with self as a single entity, but also to relate one entity to other entities and beyond.
Growth and productivity of energy plantations of poplars in the Right-Bank Forest Steppe conditions
Authors: Fuchylo Ya. D. , Kyrylko Ya. O. , Ivaniuk I. D. , Humentyk M. Ya. , Hanzhenko O. M.
Published: January 2023

Purpose. To determine the features of the growth of an energy plantation of poplar variety ‘Robusta’ on leached chernozems in the conditions of the Central Forest Steppe of Ukraine. Methods. Field, laboratory, statistical. Results. One-year lignified cuttings 25 cm long and 0.8–1.0 cm in diameter were used as planting material. The designed layout of planting places: 2.0x0.8 m (more density version) and 2.0x0.9 m (more sparse version). After the first year of cultivation, the studied plots had the same height (1.6 m). During the second growing season, their growth in height was 2.0±0.05 m in the more sparse version, and 2.1±0.05 m in the thicker version. After the first year, the diameter at a height of 1.3 m was greater in the thicker version (0.5 cm versus 0.3 cm), but already in the next year, the trees of the more sparse stand became 2 mm thicker, and this difference persisted in the third year, when the average diameter of the trees of the denser version was 5.8 cm, and of the sparser — 6.2 cm. As a result of the higher diameter of trees of the more sparse version, they had a higher weight of the average tree, but due to the smaller number of trees, their productivity was lower. So, after three years of growing a poplar plantation created by cuttings, one hectare can yield 11.66–14.58 tons of dry biomass, or 207.5–259.5 GJ of energy. A sharp increase in morphometric indicators during the third year of cultivation indicates the feasibility of using a longer period of cultivation of such plantations to obtain the maximum amount of biomass. Conclusions. The study of a three-year energy plantation of the ‘Robusta’ variety, created by one-year lignified cuttings on the leached soils of the Right Bank Forest Steppe, with the placement of planting sites 2.0 x 0.8 m and 2.0 x 0.8 m, showed that after three years of growing a poplar plantation, one hectare can get 11.66–14.58 tons of dry biomass, or 207.5–259.5 GJ of energy. A significant increase in growth indicators and biomass productivity of poplar plantations during the third year of cultivation indicates the feasibility of using a 4–6-year period of cultivation of such plantations to obtain the maximum amount of biomass.
A REVIEW OF AKHMET YASAWI UNIVERSITY TURKOLOGY RESEARCH INSTITUTE (PAST-PRESENT-FUTURE STRATEGY)
Authors:   Khoja Akhmet Yassawi International Kazakh-Turkish University, BAYRAM Bülent
Published: January 2023

Turkology research is very important for the establishment purposes and fields of study of Akhmet Yasawi University, the first international university of the Turkic world. Until the establishment of the Turkology Research Institute in 2002, studies were carried out in different fields such as Turkish language, literature, history, archaeology and history of religions in different units. With the establishment of the Institute, a new era has begun in this field. Although there are occasional setbacks, different academic activities, especially the start of the publication life of the journal Turkology and the organization of Turkology congresses depending on the calendar, are an indication of the quantitative effectiveness of the institute. In this article, the founding objectives of the institute and the studies it has done within this framework are critically evaluated from time to time. After a general evaluation of the studies carried out to date, the current situation has been revealed. In parallel with the current developments in the Turkic world, serious expectations have arisen in the fields of interest of Turkology. The importance of Turkology studies in the realization of the 2040 vision, which was embodied by the signatures of the member states of the Organization of Turkic States, has once again emerged. In this context, the future perspective of the institute was tried to be determined. To put it more clearly, the past, situation and future of the Turkology Research Institute are evaluated and discussed in general terms in this article.
SEEKING COALITION IN EUROPE AGAINST THE SUBLIME PORTE ON THE EVE OF THE BATTLE OF MOHACS AND HUNGARY
Authors:   Kırklareli University, ÇAPRAZ Hüseyin Şevket Çağatay
Published: January 2023

The place of the Hungarian Kingdom before Mohacs in Europe and its political maneuverability are of great importance in the comprehensive analysis of Ottoman-Hungarian connections. Thus, the place occupied by the Buda administration in European diplomacy and its attempts to maintain its political presence against the Sublime Porte [Dîvân-ı Hümâyûn] will be clearly revealed. In this way, developments that have a direct impact on Hungarian foreign policy are centered in this study. The time interval was determined as the years 1521-1522. Thus, the Ottoman raids that led to the conquest of Hungary were accepted as the starting point. The events were brought up to the conquest of Rhodes, which shook the balance of power in Europe and pointed out that the Hungarian Kingdom could not hold out any longer. In the aforementioned process, it was not aimed to review the signs of internal crisis in Hungary. For this reason, the domestic political and economic conditions of the country were not mentioned. Finally, the political and military approach of the Western European monarchs to the Hungarian Kingdom is discussed. In addition, the complex nature of multi-layered relations and the loneliness of Hungary due to being away from the west of Europe were tried to be reflected. As a matter of fact, it cannot be said that the only factor in Hungary’s foreign policy was the Ottoman threat until the conquest efforts of Sultan Suleiman. Despite the Turkish threat, the Hungarian kings Sigismund, Matthias Corvinus and to some extent the Jagiellonian Dynasty are not only observers but also guides in European politics. In the relevant context, the analyzes are intended to illustrate the characteristics of the political relationship network in during the collapse of the Hungarian Kingdom.
Developing a Conceptual Model of Hotel Employees' Pro-Environmental Behavior Based on the Local Genious of Bali
Authors: Triyuni Ni Nyoman , Nadra Nyoman Mastiani , Susyasrini Ni Putu Wiwiek Ary , Sukmawati Ni Made Rai , Ginaya Gede
Published: January 2023

Bali as a tourist destination that has been known in the world has local wisdom that is continuously maintained through environmental education mechanisms to lead to environmental conservation and development that is sustainable. This study aims to identify local wisdom, behavior patterns of hotel employees who are pro-environmental. The research method is exploratory to inventory various indicators related to the implementation of local wisdom, the behavior patterns of hotel employees in supporting pro-environmental behavior. Data collection techniques using interview guidelines, and literature study. The informants were employees of 10 hotels in Bali which were selected purposively. The results show that local wisdom, such as Trikaya Parisuda (TKP) and Catur Paramita (CP), has been internalized by hotel employees as an initiative and effort to continue to maintain the sustainability of the surrounding environment. The presence of hotel employees working in the tourism industry sector provides characteristics about the importance of creating services with green principles. As a result, this research is expected to be one of the green practice concept models, namely activities to create and manage industries with the concept of sustainable business, namely the benefits of sustainable (economic) business, sustainability for the natural environment, and sustainable for the social environment of the hospitality industry.
A Meta-analysis of Early Childhood Gender Equality Education Program
Authors:   The K Association of Education Research, Lee So-hyun
Published: January 2023

The purpose of this study was to provide basic data on the development of early childhood gender equality education programs. For this study, 15 individual studies related to the gender equality education program for young children in Korea were selected and 25 effect sizes were extracted. EXCEL and CMA programs were used for analysis, and the research results are as follows. It was confirmed that the overall effect size of the early childhood gender equality education program was a large effect size based on Cohen (1988). Looking at the effect size for each dependent variable, it was confirmed that all six dependent variables had a large effect size, and the difference according to the dependent variable was also significant. In addition, it was found that there was a significant effect size in four dependent variables: gender role stereotypes, gender role identification, gender equality consciousness, and gender role identity. Looking at the effect size according to the control variable, it was found that only the effect size according to the number of people in the experimental group had a significant difference. However, a significant large effect size was confirmed only when the number of people was 20 or less, 6 ~ 10 weeks in the period, 11 ~ 20 times in the number of times, and when the family connection included experience. Through this study, it was confirmed that the early childhood gender equality education program was very effective, suggesting that it is necessary to consider the difference between the dependent variable and the control variable in order to develop the program.
Exploring the Experiences of Preservice Early Childhood Teachers in the Play-oriented Teaching Materials Production Class
Authors:   The K Association of Education Research, Park Boo-sook
Published: January 2023

This study explored the experiences that prechild teachers experienced while playing like infants by using the experience that appears in the process of producing teaching materials based on the Play-Oriented curriculum revised in 2019. As a result of the study, students learned the meaning of early childhood and play-oriented curriculum in the process of producing teaching materials, and the importance of cooperation. In addition, they feel more meaningful in the process of producing teaching materials than the results. Repeated trial and error gave them a sense of achievement and opportunity to solve the problem. The free and supportive atmosphere in class motivated students and gave them the pleasure of immersion. Students expanded to another play in the process of playing like infants with produced teaching aids, and they discovered problems with teaching aids in the process of playing, which became an opportunity to learn. Students felt that their competency was improved by using the knowledge they had learned so far, and they learned that the role of teachers was also important when teaching in the field. This study proposes to use the teaching materials produced by students to explore the actual appearance of infants playing and to supplement them to produce play-oriented teaching materials.
Las restricciones del derecho a la deducción del artículo 96.uno de la LIVA y su ajuste a la Directiva 2006/112/CE: la cláusula standstill
Authors: Longás Lafuente Antonio
Published: January 2023

En el apartado primero del artículo 96 de la LIVA se recogen las exclusiones del derecho a la deducción, de forma que el sujeto pasivo no puede deducir las cuotas soportadas por los bienes y servicios adquiridos señalados en el precepto, salvo que se encuentre en alguna de las circunstancias previstas en el apartado segundo.
Una de las reglas básicas en las que se sustenta el IVA, fruto del principio de neutralidad que preside el impuesto, es el derecho a la deducción de las cuotas soportadas en la medida en que resulten afectas a aquellas operaciones gravadas generadoras del derecho a deducir que realice el sujeto pasivo. No obstante, la propia Directiva IVA prevé que el Consejo establezca unas excepciones a este derecho y, en tanto no se regulen expresamente en aquella norma, permitió a los Estados miembros el mantenimiento de aquellas exclusiones que se recogiesen en su normativa interna con anterioridad a la entrada en vigor de la Sexta Directiva (1 de enero de 1978) o de la fecha de adhesión en el caso de que el Estado miembro hubiese entrado en la Unión Europea con posterioridad a la misma.
España se encuentra en este segundo grupo y, como se ha expuesto, recoge unas excepciones al derecho a la deducción desde la misma fecha en que entró en vigor una normativa reguladora del IVA, coincidente con la de su adhesión a la Unión Europea.
En este estudio se plantea la adecuación de la regla española a la normativa europea, así como los efectos que en su caso tendría para los sujetos pasivos del impuesto, considerando tanto la doctrina del TJUE, como la jurisprudencia nacional y la doctrina del TEAC y de la DGT.
La predicción de la recaudación por el impuesto sobre sociedades: La incidencia de los indicadores adelantados y los indicadores cualitativos en el marco de las series temporales
Authors: Barrón Basterrechea José Luis , González Vasco Camino , Pajares Rojo Raquel
Published: January 2023

Este trabajo de investigación contribuye a la literatura empírica en el desarrollo y la estimación de un modelo de predicción para la recaudación del impuesto sobre sociedades (IS) basándose en el análisis de indicadores macroeconómicos. El estudio que proponemos utiliza un conjunto de predictores que incluye datos de la Central de Balances Trimestral del Banco de España y diversos indicadores opináticos, además de varias variables macroeconómicas relativas a la demanda nacional y al sector exterior, reuniendo un total de 43 variables trimestrales. Para solucionar el problema de la multicolinealidad inherente a estas variables utilizamos una combinación de métodos estadísticos como el análisis de componentes principales y la función de transferencia (modelos autorregresivos con regresores exógenos, ARX). Los resultados del ejercicio de predicción en el intervalo de validación (backtesting) muestran la capacidad predictiva del modelo con esta combinación de técnicas e ilustran su utilidad como herramienta de predicción a corto plazo del impuesto.
Deducción en el impuesto sobre sociedades para fomentar la paridad de género en los consejos de administración de empresas: ¿una oportunidad perdida?
Authors: Lucas Durán Manuel
Published: January 2023

El proyecto de Ley de Presupuestos Generales del Estado para 2019 propuso la instauración de una deducción en el impuesto sobre sociedades para empresas que tengan consejos de administración con paridad de género. Tales presupuestos fueron rechazados y la medida propuesta quedó en papel mojado. Sin embargo, se trata de una idea de un cierto interés que podría volver a plantearse en un futuro. En el presente artículo se analiza el marco sociológico de la malograda ventaja tributaria que pretendía introducirse y que justificaría la misma, así como los elementos básicos del beneficio fiscal propuesto y, finalmente, las posibles mejoras en la redacción de la deducción proyectada y su deseable evolución para encuadrar otras situaciones no estrictamente contempladas en la misma para el caso de que volviera a plantearse en un futuro.
Análisis práctico de los efectos de la nueva normativa sobre informes de auditoría de cuentas anuales
Authors: Cabal García Elena
Published: January 2023

Mediante Resolución de 23 de diciembre de 2016, el Instituto de Contabilidad y Auditoría de Cuentas ha modificado varias normas internacionales de auditoría adaptadas para su aplicación en España (NIA-ES), entre las cuales se encuentran las que afectan al informe de auditoría. Asimismo, se añade la nueva NIA-ES 701, que por primera vez exige que los auditores incorporen a sus informes las que consideran que han sido las cuestiones clave de la auditoría. Dichas normas resultarán de aplicación a las auditorías de cuentas correspondientes a los ejercicios económicos iniciados a partir del 17 de junio de 2016. El objetivo de este trabajo es analizar los efectos de esta última reforma del contenido del informe de auditoría a través de la revisión de los informes de auditoría de las cuentas anuales del ejercicio 2017, primer año de aplicación de la nueva normativa, y para una muestra de entidades de interés público, por exigirse a sus auditores la revelación de mayor información en sus informes.
La discriminación de los ciudadanos extracomunitarios en el impuesto sobre sucesiones
Authors: García de Pablos Jesús Félix
Published: January 2023

La disposición adicional segunda de la Ley del impuesto sobre sucesiones y donaciones, de adecuación de la normativa del impuesto a lo dispuesto en la Sentencia del Tribunal de Justicia de la Unión Europea de 3 de septiembre de 2014 (asunto C-127/12), ha resuelto parcialmente la problemática de la tributación de las adquisiciones gratuitas por ciudadanos no residentes en España. Este trabajo analiza las posibles discriminaciones a los ciudadanos no comunitarios a efectos de la tributación de las adquisiciones gratuitas, tanto en la normativa estatal como en law autonómica, a la luz de la jurisprudencia del citado tribunal.
La aportación de nuevos elementos de prueba en los procedimientos administrativos de revisión tributaria y en el procedimiento judicial según la jurisprudencia del Tribunal Supremo
Authors: De Lara Mingo Sandra González
Published: January 2023

El Tribunal Supremo en dos recientes Sentencias de 10 de septiembre de 2018 y de 21 de febrero de 2019 ha analizado la posibilidad de proponer pruebas o formular alegaciones ante los órganos de revisión económico-administrativos cuando no se aportaron las pruebas o dedujeron las alegaciones en el procedimiento de aplicación de los tributos en que se dictó la resolución impugnada.
Tras analizar la naturaleza del procedimiento de revisión tributaria y su configuración legal ha concluido que, dado su carácter cuasi jurisdiccional, es procedente proponer prueba o alegar nuevos argumentos, salvo que se identifique –y se constate y justifique debidamente en el expediente– un comportamiento del interesado contrario a la buena fe o abusivo.
Principales efectos fiscales de la Resolución de 5 de marzo de 2019, del ICAC, relativa a la contabilidad de sociedades
Authors: Robles Álvarez Pablo
Published: January 2023

Este trabajo ha sido finalista del Premio «Estudios Financieros» 2019 en la modalidad de Tributación.
Este trabajo pretender realizar una lectura desde un punto de vista fiscal de la Resolución del ICAC de 5 de marzo de 2019, relativa a la contabilidad de sociedades, que es de aplicación imperativa a ejercicios iniciados con posterioridad al 1 de enero de 2020. Nuestro objetivo fundamental será exponer los posibles efectos fiscales en los que derivarán las novedades que recoge esta resolución, tratando en concreto las consecuencias fiscales resultantes de los cambios que introduce la misma respecto a los criterios de presentación de los instrumentos financieros, el concepto de beneficio distribuible y su impacto en la aplicación del resultado, la remuneración a los socios mediante scrip dividends, la imputación de beneficios y pérdidas en contratos de cuentas en participación y los efectos en el inversor de la reducción de capital con devolución de aportaciones.
El incierto plazo (y lugar) de notificación de las resoluciones de los tribunales económico-administrativos
Authors: Marín-Barnuevo Fabo Diego
Published: January 2023

Las actuaciones de la Administración están sometidas a plazo como exigencia del principio de eficacia de la Administración y como garantía de los derechos de los administrados. Sin embargo, la notificación a la Administración de las resoluciones de los tribunales económico-administrativos no está sometida a plazo, lo que posibilita que en algunas ocasiones se produzca una significativa demora entre el momento de su notificación al interesado y el de su notificación a la Administración encargada de la ejecución y/o de la impugnación de dicha resolución.
En el presente trabajo se pone de manifiesto que esas demoras carecen de justificación alguna y suponen una vulneración de los principios de eficacia, seguridad jurídica y buena administración en esos casos. Asimismo, se analiza el régimen jurídico de dichas notificaciones, prestando especial atención a la doctrina jurisprudencial del Tribunal Supremo, formulándose al final algunas propuestas que pueden ayudar a resolver los distintos problemas derivados de esa mala praxis administrativa.
¿Mejora la competitividad de la pyme adherirse a una central de compras? El tamaño importa, pero no todo suma
Authors: Pons Verdú Fernando J. , Fambuena Castelló Pablo
Published: January 2023

Existen numerosos estudios que relacionan la productividad española con el tamaño crítico de las empresas. La productividad se ha considerado como uno de los factores previos a la competitividad de los países y empresas. Cuando se compite en una industria en la que existen grandes operadores, es muy probable que la presión para reducir los costes operativos se incremente. En este contexto, la fórmula de reunir distintas pymes en una central de compras parece una buena estrategia para mejorar la productividad y la competitividad en los mercados en los que se opera. En este trabajo se presentan los resultados de diferentes estudios en los que se analiza el contexto de las centrales de compras en España y los mecanismos de generación de productividad para sí mismas y para las empresas adheridas. Los resultados obtenidos sugieren que las centrales de compras y servicios ofrecen mayores niveles de productividad que las centrales exclusivamente de compras. Sin embargo, el análisis de cómo se traslada esa productividad a las empresas asociadas sugiere que no existe una transferencia directa, sino que depende de la complementariedad entre las actividades desarrolladas por la central y el modelo de negocio de sus asociados.
Novedades en el impuesto sobre el valor añadido para 2021
Authors: Longás Lafuente Antonio
Published: January 2023

No han sido numerosas las modificaciones que el impuesto sobre el valor añadido (IVA) ha sufrido en el ejercicio 2020, al margen de las recogidas en el Real Decreto-Ley 3/2020, de 4 de febrero, de adaptación de las Directivas de la Unión Europea en el ámbito tributario.
En este artículo se van a analizar las modificaciones aprobadas con posterioridad a la norma citada, teniendo en cuenta la estructura o sistemática de la propia ley del impuesto a fin de ser didácticos en la exposición de las novedades, considerando esencialmente la Ley de Presupuestos Generales del Estado para 2021, los Reales Decretos-Leyes sobre tipos impositivos consecuencia de la COVID-19, y las órdenes que afectan a los modelos de autoliquidación e informativos del IVA, así como al régimen especial simplificado.
Es de destacar, sin embargo, la importancia del Brexit a partir del 1 de enero de 2021 así como de las novedades que se prevén para un futuro próximo, consecuencia de la armonización europea de este impuesto, y que obligan a los empresarios y profesionales a tenerlas en cuenta para adaptar sus procedimientos a estas seguras modificaciones en materia de IVA, por lo que al final de este artículo se alude brevemente a estos cambios próximos, cuyas normas europeas están ya aprobadas.
Novedades del nuevo Reglamento de auditoría de cuentas: mayor seguridad para afianzar la calidad de las auditorías
Authors: Rubio Herrera Enrique
Published: January 2023

El pasado 30 de enero se ha publicado en el Boletín Oficial de Estado (núm. 26) el Real Decreto 2/2021, de 12 de enero, por el que se aprueba el nuevo Reglamento de auditoría, que viene a desarrollar la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas. Con ello y con algún matiz, se completa la normativa reguladora de la actividad de auditoría de cuentas, dotando dicho marco de mayor seguridad jurídica, en aras de afianzar la calidad de las auditorías para servir a la función de interés público que desempeña.
En este artículo se expondrán los distintos aspectos que se modifican, y que van desde el acceso al ejercicio de la actividad hasta su régimen de supervisión, pasando por los diferentes aspectos relacionados con el propio desempeño de la auditoría. No puede dejar de resaltarse que la mayor importancia de la nueva regulación se produce respecto al régimen del deber de independencia (en aspectos como los conflictos de intereses, causas de incompatibilidad, normas de limitaciones de honorarios, procedimientos para su identificación, todo en aras de preservar la independencia); a la organización interna y del trabajo (incluyendo los deberes de conservación y documentación); a las consideraciones específicas incorporadas por razón de tamaño; al informe de auditoría; y a las auditorías de estados consolidados, entre otros.
La contabilidad forense ¿en los planes de estudios de la universidad española?
Authors: Esteo Sánchez Francisco , Villacorta Hernández Miguel Ángel
Published: January 2023

El presente trabajo, en su epígrafe 1, propone un concepto de contabilidad forense para España que, además, permite establecer el marco de referencia de la presente investigación. A continuación, en los epígrafes 2 y 3, se explicita su objetivo y metodología.
El epígrafe 4 aborda la literatura que se ha ocupado de documentar las opiniones de las partes interesadas en la contabilidad forense y, tras conocerlas, se revisan los estudios más relevantes acerca de las oportunidades que ofrecen las universidades en Estados Unidos en cuanto a educación en la materia y cómo han articulado dicha formación. Antes de concluir este epígrafe, se analizan ciertos aspectos destacados por la doctrina en relación con algunas asignaturas que justifican su estudio en un marco educativo sobre contabilidad forense.
La existencia de posible formación en contabilidad forense en España se revisa en el epígrafe 5; la conclusión es que no existe en España ningún posgrado al respecto.
En el epígrafe 6, con el soporte de una consulta efectuada a profesionales experimentados en contabilidad forense, se hace una propuesta de posibles materias a incluir en un posgrado de especialización en España y se muestra la importancia que los profesionales le atribuyen.
La principal conclusión del trabajo es la conveniencia de que, en España, dada la notoria visibilidad de la contabilidad forense en el ámbito profesional, se oferten posgrados sobre ella.
El agotamiento de las facultades comprobadoras de la Administración tributaria: a vueltas con los efectos preclusivos
Authors: Ortiz Calle Enrique
Published: January 2023

El artículo 140.1 de la LGT constituye una garantía para los obligados tributarios. Este precepto intenta paliar prácticas abusivas de la Administración tributaria consistentes en dictar sucesivas liquidaciones provisionales, que traen causa de la tramitación de otros tantos procedimientos de gestión e inspección y que por su propia naturaleza pueden ser modificadas por la propia Administración. Liquidaciones referidas a la misma obligación tributaria, con idéntico sujeto pasivo y en el marco de procedimientos que tienen la misma finalidad. La última jurisprudencia del Tribunal Supremo demuestra que el referido artículo 140.1, pese a haber supuesto un avance respecto de la legislación anterior, no ataja los problemas de seguridad jurídica vinculados al abuso de las liquidaciones provisionales.
The first cataract extraction operations
Authors: Gahramanov Hafiz , Zulfiyev Gabil , Ismayilov Gurban , Alizade Leyla
Published: January 2023

Abstract.The first written record of cataract surgery dates back to 2250 BC, when King Hammurabi of Babylon created a law regarding the outcome of cataract surgery. The first detailed description of cataract surgery was written by an Indian ophthalmologist Maharishi Sushruta in the sixth century BC. Sushruta performed the first couching - reclining operations. "Couching" means that the blurred lens is embedded in the vitreous, or fundus of the eye. At that time, because the scientists had no idea about the structure of the lens and the pathogenesis of the cataract, they believed that the cataract was a membrane in the pupil area and tried to cut it. They wanted to enter the anterior camera with a sharp instrument and tear the "membrane". In the 10th century AD, the Iraqian ophthalmologist Ammar Al-Mawsili began using a new method in cataract surgery - the "suction" method. Ammar Al-Mawsili was the first to say that cataract is blurring of the lens. Ammar ibn Ali Al-Mawsili first invented a hollow thin metal needles with sharp points for syringes. Through that needle, Ammar entered the eye through the sclera behind the limbus and suctioned out the contents of the soft cataract. These operations performed by Ammar Al-Mawsili are considered to be the first successful extraction operations in the history of ophthalmology. In 1748, Jacques Daviel made a right-sided widely corneal incision, passed through the pupil with a small spatula, and extracted the lens from the posterior chamber. CONCLUSION. Cataract extraction, that is, operations based on removing the clouded lens from the eye rather than destroying it inside the eye, was first performed by Ammar ibn Ali Al-Mosuli. Today's cataract surgery is based on Jacques Daviell's extraction technique. But as modern ophthalmology advances, the ultimate goal of ophthalmic surgeons is to reduce the size of the incision for removing the cloudy lens to the size of a needle tip. This means that cataract surgery has progressed from the Daviel technique to the Ammar technique.
Ways of choosing methods for the restoration of ukrainian cities after the russian invasion
Authors: Bachynska Liudmyla
Published: January 2023

The article is devoted to the consideration of the current situation in Ukraine and the problem of choosing directions for the restoration and reconstruction of cities after the end of the Russian invasion. It is noted that as a result of the actions of the troops of the Russian Federation, up to 90% of the buildings of most Ukrainian cities and settlements that fell into the occupation zone were lost. This determines the search for ways of their future reconstruction, for which it is proposed to conduct an analysis of the stages of the historical formation of the territory of cities during the 20th - early 21st centuries. Each stage is characterized from the point of view of the political and economic situation and the main directions of architectural and urban planning activities. The factors that influenced the emergence of new stages in the state during the Soviet era have been clarified. The main role in the power structure of the Communist Party, whose political decisions were clearly determined by the actions of specialists in the architectural, urban planning and construction industry, was noted. It is noted that after the establishment of the country's independence, Ukraine's transition to market conditions, changes in the formation of urban space took place. A comparison of directions and methods of restoration and reconstruction of cities after World War II in the USSR and Europe was made, and conclusions were drawn about the opposite approaches: in the USSR, the party-command approach that ignored the opinion of the people dominated, on the contrary, in the democratic states of Europe the examples of urban restoration showed respect for the person, his location, the variety of architectural means, methods, and methods of reconstruction. Therefore, the choice of directions for the further formation of urban space in Independent Ukraine will depend on its orientation in social and political life.
Аналіз сучасних програмно-тренажерних комплексів і симуляторів, які використовуються для навчання навичкам стрільби
Authors: Семенюк Володимир , Коломійцев Олексій , Жуйков Дмитро , Авдєєв Володимир , Третяк Вячеслав , Полтавський Едуард , Кривчун Валерій , Захарченко Вадим , Корнєв Олександр , Семенченко Сергій , Третяк Алла
Published: January 2023

Наведено аналіз мультимедійних комплексів, які використовуються для навчання навичкам стрільби.
مرتكزات الوسطية
Authors:   المديرية العامة لتربية محافظة كربلاء, مخيف وحيد العوادي سلمان
Published: January 2023

كانت الصورة العملية واضحة في بيان مرتكزات الوسطية وأثرها على مستقبل الأمة وفيه بيان المرتكزات التي ترتكز عليها الوسطية كأسس بناء الوسطية، والأهداف التي تسعى لها الوسطية والنتائج المتوخاة من جراء تطبيقات الوسطية. وكان حول الأثر الإيجابي للوسطية على مستقبل الأمة في حفظ التوازنات الاجتماعية مثل التوازن الاقتصادي والثقافي والسياسي وحفظ الحريات.
The role of temporal scales in extracting dominant meteorological drivers of major airborne pollutants
Authors: Xu Miaoqing , Yang Jing , Li Manchun , Chen Xiao , lv Qiancheng , Yao Qi , Gao Bingbo , Chen Ziyue
Published: January 2023

Abstract. The influence of individual meteorological factors on different airborne pollutants has been massively conducted. However, few studies have considered the effect of temporal scales on the extracted pollutant-meteorology association. Based on Convergent Cross Mapping (CCM), we compared the influence of major meteorological factors on PM2.5, PM10 and O3 concentrations at the 3 h and 24 scale. In terms of the extracted dominant meteorological factor, the consistence between the analysis at 3 h and 24 h scale was relatively low, suggesting a large difference even from a qualitative perspective. In terms of the mean ρvalue, the effect of temporal scale on PM (PM2.5 and PM10)-Meteorology association was consistent, yet largely different from the temporal-scale effect on O3. Temperature was the most important meteorological factor for PM2.5, PM10 and O3 across China at both 3 h and 24 scale. For PM2.5 and PM10, the extracted PM-temperature association at the 24 h scale was stronger than that at the 3 h scale. Meanwhile, for summer O3, due to strong reactions between precursors, the extracted O3-temperature association at the 3 h scale was much stronger. Due to the discrete distribution, the extracted association between all pollutants and precipitation was much weaker at the 3 h scale. Similarly, the extracted PM-wind association was notably weaker at the 3 h scale. Due to precursor transport, summertime O3-wind association was stronger at the 3 h scale. For atmospheric pressure, the pollutant-pressure association was weaker at the 3 h scale except for summer, when interactions between atmospheric pressure and other meteorological factors were strong. From the spatial perspective, pollutant-meteorology association at 3 h and 24 h was more consistent in those heavily polluted regions. This research suggested that temporal scales should be carefully considered when extracting natural and anthropogenic drivers for airborne pollution.