bluuebunny/crossref_metadata_2025 huggingface dataset:
Study on the Relationship between Supervisors' Remuneration in Listed Companies and Tobacco Control Measures
Authors: Wang Miao , Li Pengfei
Published: December 2021

Objectives: At present, the theoretical study on supervisors' remuneration under the Company Law is still too principled, and many "chaos" occur in the remuneration practices for supervisors. First, the lack of clear understanding of the incentive function
and institutional specificities of supervisors' remuneration results in many problems in the application of supervisors' remuneration in practice, as well as the ignoration of the Board of Supervisors in corporation governance. Second, rather than reaching the intended effect, the legislative
approach of authorized "blank" intentionally adopted under the Company Law leaves an inducement for the ineffective supervision of supervisors in practice. Third, there is not only a lack of theoretically self-consistent discussion on the special problems of concurrent supervisors
and employee supervisors' remuneration, but also a divorce of the institutional structure and application from good expectations. If the research background of the problem is placed in "tobacco regulatory science", it will be found that there is no inevitable connection between supervisors'
compliance expectations and remuneration, but mainly depends on the provisions of legislation. Going back and forth between theory and practice of supervisors' remuneration, this paper combs and interprets the issue of supervisors' remuneration from the perspective of the legislative provisions
and theoretical study under the Company Law, and analyzes the difference between the reality and the necessity of the Company Law with respect to the issue of supervisors' remuneration in the light of the legal principle of the Company Law, with the view to improvement
of the rules of the Company Law.
Principle of Proportionality and Judicial Discretion in ICSID Arbitration: A Case Study of Tobacco Industry
Authors: Guangyi Qu , Wei Shen
Published: December 2021

In the 2003 Tecmedv. Mexico case, the principle of proportionality, which was already practiced under the jurisprudence of the ECtHR, was transplanted to investment arbitration cases under the ICSID. Tobacco control regulations are imposed on tobacco company by state to protect the
public health. In landmark case Philip Morris v. Uruguay, the tribunal resorted to the principle of proportionality to prove that tobacco control measures do not constitute the violation of investment treaty. Nevertheless, few have discussed discretionary issues caused by this expanded use
especially. This article attempts to challenge the current manner in which the principle of proportionality is utilized in investment arbitration under ICSID. More specifically, it seeks to challenge the discretion exerted by the tribunals when the principle is applied especially applied to
tobacco control regulations. This article will demonstrate how the unwarranted judicial discretion has a detrimental effect on predicting how the ICSID tribunals will protect property rights while balancing the host states’ power to regulate.
Research on Path Dependence of Industrial Clusters: Taking Xuchang Tobacco Industrial Cluster as an Example
Authors: Jianfeng Wei , Pai Zhang
Published: December 2021

As the major carriers for the development of the regional economy and small-and-medium-sized enterprises, industry clusters are faced with challenges of sustainable development in the process of China's industrial upgrading and transformation. This study takes the development history
of China's Xuchang tobacco industry cluster as the background, extracts some key concepts from Path-Dependence Theory and then constructs the relational model of path dependence elements, hoping to find out the formation mechanism of path dependence. The study shows that, firstly, learning
costs, transaction costs, transformation costs and innovation risks determine what decisions to be taken for those enterprises in the clusters, and they are also the internal economic factors for formation of path-dependence. Secondly, the competence of an enterprise is the main reason accounting
for the path dependence of the cluster. Lastly, habit seem to be the social cause and the highlight of the path dependence. Moreover, those path dependence elements are interactive and reciprocally enhanced.
Research on the Evaluation of Elderly Care Service Supply Capability from the Perspective of Welfare Pluralism
Authors: Dan Rao , Fang Li
Published: December 2021

Based on the welfare pluralism analysis paradigm, an elderly care service supply capability evaluation system with five dimensions, including family, government, market, society and collaboration is constructed. The entropy weight method is used to determine the weight, and the weighted
sum method is used to calculate the comprehensive score. The differences in the supply capability of different subjects in 30 provinces (cities) in China in 2018 are analyzed. The study found that there is regional imbalance in the comprehensive supply capacity of elderly care services in
China, and the eastern region is higher than the central and western regions: Beijing, Guangdong, Shanghai, Jiangsu, Shandong and other eastern regions have strong supply capability, while Shanxi, Yunnan, Heilongjiang, Xinjiang and Jilin and other central and western regions have weak supply
capability. In addition, the supply of elderly care service also presents the different characteristics. Therefore, the paper puts forward some countermeasures and suggestions, such as establishing a balanced development strategy, narrowing the regional gap of elderly care service supply capability,
enhancing the supply capability of various subjects, and accelerating the formation of a multi-subject responsibility sharing system for elderly care service.
Usage Efficiency of Financial Poverty Alleviation Funds: An Empirical Analysis of China’s Eastern Rural Areas
Authors: Yang Gao , Wei Wei
Published: December 2021

Objective: The focus in this study is on how to improve the disharmony between the financial poverty alleviation investment model and the economic development efficiency. Methods: In this paper, based on the efficiency measurement principle of
DEA method, an input-output model for evaluating the performance of poverty alleviation funds in counties of Shandong Province is constructed. Then, the data published by the government of 30 poverty-stricken counties in Shandong Province are selected and usedto measure the performance of
poverty alleviation funds by Frontier Analyst 4.0 software according to indicators, including comprehensive efficiency analysis (CCR model), pure technical efficiency analysis (BCC model) and scale efficiency analysis (SE model). Results: (1) The average comprehensive
efficiency of the use of financial poverty alleviation funds in 30 poverty-stricken counties in Shandong Province is 0.7898, of which 16 values are lower than the average;(2) Among the 30 poverty-stricken counties, the pure technical efficiency of poverty alleviation funds in 15 counties is
1, and the average value of pure technical efficiency is 0.9670, while the pure technical efficiency of poverty alleviation funds in 10 counties is lower than the average level; (3) From the perspective of average scale efficiency, the average scale efficiency of the use of financial poverty
alleviation funds in 30 poverty-stricken counties involved in the study is 0.8168, and the use of poverty alleviation funds in more than half of counties shows increasing returns on scale. Conclusion: In poverty-stricken counties, the overall efficiency of the use
of financial poverty alleviation funds is not high, among which the pure technical performance of input and output of financial poverty alleviation funds is relatively low. Therefore, under the same investment, more detailed and differentiated capital investment projects should be built to
improve the efficiency of resource investment. For some counties with declining returns to scale, poverty alleviation projects with different characteristics can be added to improve the overall efficiency of poverty alleviation funds in counties.
Analysis on the Spatial Effect of Talent Supply of Vocational Education and Economic Growth of Tobacco Industry from the Perspective of Human Capital
Authors: Wang Wei , Yang Yanan , Li Ping
Published: December 2021

Objectives: Human capital plays an important role in the economic growth of tobacco industry. Education is the direct way to form human capital. At the same time, vocational education is a part of the education system. Vocational education is mainly to cultivate skilled
human capital. From the perspective of human capital, this paper studies the impact of talent supply of vocational education on tobacco economic growth. A combination of qualitative and quantitative analysis was used. This paper analyzes the current situation of talent supply of vocational
education and tobacco economy in China. It also analyzes the correlation between talent supply of vocational education and tobacco economy. Based on the theoretical model of human capital economic growth. Establish the theoretical model of talent supply in vocational education and tobacco
economic growth. Comprehensively consider the spatial interaction of economic growth. Using the spatial panel econometric model, this paper makes an empirical analysis on 29 provinces and cities in China. Use Geoda, MATLAB and other software for empirical calculation. The results show that
the supply of vocational education talents and the growth of tobacco economy are on the rise. However, the regional distribution is uneven. And vocational education is positively correlated with tobacco economic growth. The empirical results show that the regional tobacco economic growth in
China has negative spatial auto-correlation. Employment, lifetime number of vocational education and human capital level in the tobacco industry significantly promote the economic growth of the tobacco industry. The results provide a reference for the regulation of China's tobacco industry.
Origen de la noción de servicio público en el derecho francés y su recepción en el derecho español. Un enfoque crítico
Authors: Quezada Rodríguez Flavio
Published: December 2021

La noción de servicio público sigue siendo un tema clave para comprender el derecho administrativo francés y español, así como sus relaciones y vínculos. Este estudio se propone revisitar este tema, desde el administrativismo crítico y el comparatismo crítico, en una reflexión en tres tiempos: primero, se reconstruye la elaboración de la noción francesa de servicio público; en un segundo momento, se desarrollan los vínculos entre dicho proceso con la construcción propiamente española; y, finalmente, se entregan algunas conclusiones que se siguen de lo anterior y que podrían dar lugar a investigaciones futuras.
La limitación de los derechos en la lucha contra la COVID-19: especial referencia a la reforma del recurso de casación de mayo de 2021
Authors: Alonso Timón Antonio Jesús
Published: December 2021

El presente trabajo tiene como objetivo principal analizar la modificación del recurso de casación introducida en la Ley de la Jurisdicción Contencioso-Administrativa por el Real Decreto Ley 8/2021, de 4 de mayo. No parece que, ni desde el punto de vista formal ni desde el punto de vista material, esta sea la vía más ortodoxa para la consecución del objetivo de esta reforma, que no es otro que homogeneizar la jurisprudencia en torno a la autorización y ratificación de las medidas restrictivas de derechos adoptadas por las Administraciones públicas en la lucha contra la pandemia de la COVID-19. No obstante, gracias al sentido común de nuestro Tribunal Supremo, el objetivo se ha logrado y existe ya una jurisprudencia que fortalece la seguridad jurídica en la limitación de los derechos de los ciudadanos. Además, se abordan otras cuestiones relacionadas con la limitación de derechos en la pandemia, como el pasaporte COVID.
La reclamación por daños urbanísticos entre Administraciones públicas
Authors: Fernández García José Francisco
Published: December 2021

La anulación de un plan general de urbanismo puede obedecer a causas diversas, entre ellas la acción descuidada de una Administración u organismo público distintos de aquella que ha impulsado la aprobación de ese instrumento. Partiendo del estudio de la doctrina judicial aplicable, se analizan en este artículo los mecanismos para obtener el resarcimiento de los daños producidos por ese motivo y, de manera especial, la posibilidad de que una Administración pública puede ejercitar frente a otra la acción de responsabilidad patrimonial en el ámbito urbanístico. Así mismo, se examina hasta qué punto la teoría de la actio nata puede verse modulada en estos supuestos y cómo han de concurrir los requisitos de fondo para que pueda verse reconocida la pretensión de resarcimiento. A tal efecto, se aborda cómo la falta de motivación de un acuerdo puede derivar en un daño antijurídico; qué posibles títulosde imputación pueden concurrir en estos casos, más allá del propio ejercicio de la potestad urbanística; o cómo el nexo entre la acción y el daño patrimonial sufrido puedemantenerse vivo cuando la anulación de un plan obedece a causas externas y sobrevenidas a este.
El acuerdo marco como contrato de contratos
Authors: Palma Fernández José Luis
Published: December 2021

Un acuerdo marco no solo debe ser considerado un contrato en sí mismo, sino que puede calificarse como un auténtico contrato de contratos, en la medida en que representa el fundamento y origen de múltiples negocios jurídicos basados en él. El artículo examina el supuesto de su resolución por incumplimiento al hilo de un reciente dictamen del Consejo de Estado emitido con ocasión de la liquidación del acuerdo marco de varios procesos electorales. Se trata de un procedimiento administrativo cualificado que exige diversas fases que culminan en el dictamen del Consejo de Estado que llega a comportar que se califique de culpable e incluso se exija una liquidación de daños y perjuicios sufridos por la Administración.
Dinamika Pendidikan dan Dakwah pada Masa Mesir Modern
Authors: Suliki Suliki
Published: December 2021

Tulisan ini menggambarkan bagaimana pemikiran pendidikan dakwah Mesir modern, dengan menggunakan metode diskriptif analitik. Artikel ini membahas aspek kajian yang meliputi sejarah Mesir modern, gambaran umum pendidikan di Mesir, tokoh-tokoh  pembaharu pengembangan Pendidikan di Mesir modern dan pemikiranya serta sistem pembelajaran di al-Azhar.  Dalam kajian ini penulis menemukan bahwa perkembangan pendidikan Mesir modern adanya stimulus ekspedisi dari Napoleon bonaparte sehingga menggugah tokoh-tokoh Mesir seperti Muhammad Ali Pasya dan Muhammad Abduh yang membawa beberapa pengembangan diantaranya; Mendirikan Kementerian Pendidikan dan Lembaga Pendidikan Sekolah , Mengirim Pelajar-Pelajar Mesir untuk Belajar ke Barat, Memperluas Akses Pendidikan, Menata Sistem dan Struktur Lembaga Pendidikan, Mengitegrasikan Kurikulum Pendidikan, dan Menciptakan Inovasi Baru dalam Metode Pendidikan.

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Cyber Diplomacy And Protection Measures Against Threats Of Information Communication Technology In Indonesia
Authors: Iswardhana Muhammad Ridho
Published: December 2021

This article attempts to explain the forms of Indonesian cyber diplomacy related to the protection of the use of information technology. In this case, Indonesia as the fourth largest country in the world often gets cyber threats and attacks. This was then followed up with efforts to protect it domestically, but was constrained by threats from abroad.The research method used in this study uses a qualitative descriptive analytical approach using the theoretical framework of cyber diplomacy and the concept of information and communication technology. The case analysis will explain the causes and effects of holding Indonesian cyber diplomacy based on secondary data. The author finds that the Indonesian government does not only use a legal approach through the ITE Law, but also culture, technological renewal, and diplomacy towards various countries.
Revista Integración & Comercio: Año 25: No. 47: Diciembre 2021: Comercio e integración en el mundo post-COVID-19: Oportunidades y desafíos para América Latina y el Caribe
Authors: Cadarso María Ángeles , Gilles Enrique , López Luis A. , Ortiz Mateo , Muñoz, Felipe , Cáceres Javiera , Alarcón Brayan , Chávez Lida , Fierro Martín , Guzmán Libertad , Hidalgo Valentina , Martínez Andrea , Montenegro Constanza , Pérez Antonia , Ramírez María Jesús , Rogaler Tomas , Zibetti Fabiola , Perini Sofía C. , Illescas Nelson , Jorge Nicolás , Camara Santiago , Sangiacomo Máximo , González Andrea , Hallak Juan Carlos , Tacsir Andrés , Blanco Estévez Adrián , Paranhos Julia , Vaz Mariana , Perin Fernanda , Miranda Caroline , Falcão Daniela
Published: December 2021

Esta revista, en su edición número 47, presenta ocho estudios elaborados a partir de un concurso realizado junto al Instituto Interdisciplinario de Economía Política de Buenos Aires (IIEP) de la Facultad de Ciencias Económicas de la Universidad de Buenos Aires (UBA), que abordan diferentes escenarios para el año 2030 en la región. Todos ellos tienen en cuenta los desafíos y oportunidades mencionados, y ofrecen reflexiones sobre la adopción de medidas de política necesarias para abordarlos. Por supuesto ALC se enfrenta con muchos otros retos en la actualidad, pero estos son algunos de los análisis necesarios que se deben formular para avanzar hacia ese objetivo y llegar al año 2030 habiendo podido hacer frente a los desafíos planteados, es fundamental profundizar los procesos de integración regional; incorporar la economía digital en la producción y el comercio; adoptar perspectiva de género para desarrollar estructuras comerciales más inclusivas; y abordar la cuestión ambiental de manera que el comercio internacional contribuya a mitigar la crisis climática.
Upoważnienie do ujawnienia tajemnicy bankowej osobie trzeciej a pełnomocnictwo
Authors: Sagan-Martko Marta
Published: December 2021

W artykule poruszono problematykę dostępu osoby trzeciej do informacji objętych tajemnicą bankową. Na podstawie obowiązujących przepisów Prawa bankowego, osoba ta powinna zostać upoważniona przez beneficjenta tajemnicy. Zarówno w doktrynie, jak i praktyce stosowania prawa niejednolite są stanowiska dotyczące możliwości udzielenia przez bank takich informacji podmiotowi legitymującemu się pełnomocnictwem. Zaprezentowano w zarysie rolę instytucji tajemnicy bankowej z uwzględnieniem jej gwarancyjnego charakteru. Odniesiono się do charakteru upoważnienia oraz pełnomocnictwa, a także poczyniono uwagi dotyczące form tych dokumentów. W podsumowaniu przedstawiono wnioski mające bezpośrednie zastosowanie w praktyce.
Feasibility of a “Network of Champions” in implementing a program to address physician well-being
Authors:   Massachusetts General Hospital, Palamara Kerri
Published: December 2021

Introduction: Healthcare leaders have been challenged to mitigate burnout and foster well-being among physicians. Professional societies are beginning to address this in a systematic manner. Methods: In 2014, the American College of Physicians (ACP) endeavored to improve well-being for its 160,000 members of internists and trainees through a Well-being Champion (WBC) program based in the majority of its 85 national and international chapters. The program was supported by an evidence-based curriculum, chapter volunteers who served as champions, and in-person and virtual trainings. Training included a 1-2 day program in 2018 and 2019, focused on educating champions on causes of burnout, means of systematically collecting well-being data, and methods for using data for system change to reduce burnout and improve well-being. Results: Training included 158 WBCs in 8 countries. After training, over 90% of champions in both years of the program felt able to articulate the evidence for burnout prevention and suggest interventions, access resources, and administer well-being surveys. While 58% of champions noted high interest in wellness, only 26% had a budget allocated for this, and most budgets were small. Ninety-one percent in both years felt able to analyze survey data and 90% in both years felt able to enhance their own well-being. Eighty-eight to 90% felt able to foster a well-being community and importantly, 85% felt comfortable engaging leadership in this topic. Since 2017, 639 activities were recorded, accounting for 87/158 Champions in 69 Chapters. Annual direct costs varied each year but remained <1% of aggregate member dues. Conclusion: This report describes a model for building regional networks to address physician burnout while promoting well-being and professional fulfillment. After training, champions felt capable of performing key aspects of burnout reduction, including survey administration, data analysis and engaging leadership in systems change. To our knowledge, this is the first model to scale burnout prevention throughout an entire professional society. Using the included program descriptions and curricula, this program may be generalizable for other large professional groups wishing to measure and enhance well-being among their membership.
SARS-CoV-2 variant Omicron (B.1.1.529) is in a rising trend of mutations increasing the positive electric charge in crucial regions of spike protein S.
Authors: Pawłowski Piotr
Published: December 2021

An increase in the positive electric charge of SARS-CoV-2 variant Omicron (B.1.1.529) was reported and the electrostatic interaction between spike protein S and ACE2 receptor was estimated.
A historical event in the structure of a dialect text
Authors:   Saratov State University, Kamenskaya Julia V.
Published: December 2021

The article considers a frame ‘a historical event’ being actualized in the dialect discourse on the material of two sub-corpora of Saratov dialectological corpus. The frame structure is established, the slots making up this frame are identified, the degree of their filling-up is analyzed. The author puts special emphasis on the influence of extra-linguistic factors that determine the frame conceptualization.
Functional and semantic development of the Middle English lexeme milde (Based on the Corpus of Middle English Prose and Verse)
Authors:   Saratov State University, Vanyushkina Olga I.
Published: December 2021

This article focuses on the features of the functional and semantic development of the Middle English adjective milde, which in the studied period was a means of moral and ethical evaluation. Middle English written monuments of the XII–XV centuries both religious and secular serve as the material of the study.
Doctors as heroes of our time: On the ‘resuscitation’ of the occupational novel in modern mass literature
Authors:   Saratov State University, Trubetskova Elena G.
Published: December 2021

The article proposes an approach to consider modern mass literature portraying doctors in line with the revival of the tradition of the occupational novel. There are traces of similarities with the genre canon at the plot-compositional, figurative and stylistic levels of the text. The differences between contemporary works and the established Soviet model of the genre are also highlighted.
“Sputnik V” and the information policy of the European media regarding the Russian means of combating the pandemic
Authors:   National Association for International Information Security, Mikhailova Ekaterina A. , Magomedov Arbakhan K. ,   Russian State University for the Humanities
Published: December 2021

The article analyzes the public political reactions of the leaders of the European Union and the leading political forces of various European states regarding the Russian “Sputnik V” vaccine. The position of key European states in relation to the Russian vaccine are considered. This study is based on open sources and does not provide a comprehensive or complete overview of the available estimates. It focuses mainly on the problems of information support of political decisions regarding Russian means of combating the coronavirus pandemic. The refusal of the European Commission to recognize the Europeans’ right to use the Russian “Sputnik V” vaccine suggests that ideological prejudice and protectionism are put ahead of pragmatism and public health.
The role of Turkey in the Syrian conflict: An analysis of the works of Russian scholars
Authors:   V. I. Vernadsky Crimean Federal University, Tretyak Sergey S.
Published: December 2021

The article is devoted to the analysis of thematic frames within the Russian scholarly publications on Turkey’s participation in the Syrian conflict. The author highlights the following thematic blocks: the historical nature of Syrian-Turkish relations, the “Kurdish factor” of Turkish policy in the Syrian conflict, Russian-Turkish relations, relations between Turkey and the United States.
Religious modernism and fundamentalism within the national model of political modernization
Authors:   Volgograd State University, Chernyaev Evgeniy K.
Published: December 2021

Being a social religious institution, the church influences the formation of basic national values and specific features of national culture. In the process of modernization, there is a process of politicization of religion through the interaction of religious and political institutions. Due to the difference in the dynamics of modernization transformations and the adaptation of religion to new historical conditions, religious and political institutions acquire unique forms of interaction. This process is accompanied by the emergence of political parties on a religious basis, the formation of new religious and public organizations under the auspices of religious institutions, and the transformation of religious teachings themselves, which has an influence on the formation of a national model of modernization.
CREATIVE THINKING OF MANAGERS
Authors: Cherniavska Т.
Published: December 2021

The article explores the creative thinking of managers and the creativity of the person. It has been established that among the ways of activating the internal reserves of a person the most effective is the disclosure, development and approval of natural creativity forming the life of orientation as a genetic given, which is embedded in the body and initially in it. It has been established that creative thinking of managers can develop, for example, by psychological training of innovative thinking, flexible thinking and communication, asertive behavior. The main ways of developing the creative thinking of managers are given, namely, purposeful modeling of business situations, in which participants of training are constantly faced with the need to apply existing knowledge, skills and abilities, with conditions requiring them to show imagination, improvisation, intuition, flexibility of thinking and communication, self-confidence, perseverance and perseverance, focus on efficiency and quality and the like.
Generalization of the components of economical potential enterprise and mechanism development in it sphere
Authors: Balakhonova O. V.
Published: December 2021

A generalized vision of the modern formation and development of the economic potential of an industrial enterprise is proposed. Comparison of the concepts of “production potential” and “economic potential” is carried out. We came to the conclusion that today it is more relevant in research to use the concept of economic potential, as the most generalizing indicator of the stability of an industrial enterprise in the modern economic environment. Summarizing the existing approaches to the concept of “potential”, the economic potentials of the country, industry, enterprise are highlighted. The study of individual components of the economic potential of an enterprise and the justification of measures for its development cannot give a positive result, if only because the influence of its components as part of an integral system has not been studied and substantiated. There is an understanding that economic potential can be included as an element in a system of a higher order – in the aggregate potential of an enterprise. Moreover, it can be assessed by two groups of indicators: which directly characterize the economic potential itself and the production and economic activity of the enterprise. The definition of an economic enterprise is directly related to the objectives of the enterprise and includes the following stages: assessment of the structure, dynamics and efficiency of the use of production resources; determination of the level of competitiveness of the main types of products; analysis of real production reserves and loss of economic resources of the enterprise; selection of the main strategy and tactic for developing the potential of the enterprise; planning the development of enterprise potential; implementation of planned activities. The main components of the economic potential of the enterprise are determined: financial potential, human resources, production potential, scientific and technological potential. The development of each component of the economic potential must be considered in conjunction with the potentials of the domestic and foreign markets, competitors, and the country as a whole. Understanding such a division of the components of economic potential also provides for the division into smaller components, and so on. The study, based on the analysis of approaches to clarify this concept, shows that in relation to an individual enterprise, the concept of “economic potential” is characterized not so much by its production capacity as the integrated ability of individual components to meet consumer needs, while rationally using available resources and take into account interests of external economic entities. The economic potential of the enterprise depends on the optimal combination of certain types of economic resources that are involved in the production process, the level of organization of production and labor, the effectiveness of the management system.
Accounting for value-added tax at the enterprise: current state and ways of reform
Authors: Masina L. O. , Husiev А.
Published: December 2021

The article studies the theoretical and methodological foundations of value-added tax accounting at the enterprise. The main stages of the accounting process related to the calculation and payment of value-added tax are considered. The basic principles of application of the system of accounting accounts in terms of value-added tax are determined. The current methodology for displaying value-added tax in financial and tax reporting is analyzed. The ways of reforming the accounting of value-added tax are proposed.

            The relevance of the problem of accounting for value-added tax is due to the significant importance of this tax for the state budget, as well as the relatively complex methodology for its calculation. The main purpose of this article is to study the basics of the accounting process of the enterprise for value-added tax. The main unsolved problem of scientists is the lack of a unified concept regarding the reform of value-added tax accounting.
Dinámica de sistemas y crecimiento económico
Authors: Ramoni Perazzi Josefa , Merli Giampaolo Orlandoni
Published: December 2021

Este artículo muestra que la teoría económica se puede analizar mediante la dinámica de sistemas, un enfoque intuitivo que permite representar en forma gráfica los lazos de retroalimentación entre las variables que intervienen en los modelos. En particular, modela la visión del crecimiento de Adam Smith, según la interpretación muy simplificada de Robert Heilbroner, (desarrollada en foma más integral y exhaustiva por su maestro, el sociólogo y economista alemán Adolph Lowe) proponiendo un sistema computacional para el estudio de modelos complejos. El trabajo no pretende hacer un aporte original a la modelación económica sino mostrar una herramienta que permite hacer simulaciones con base en los principios de la dinámica de sistemas, utilizando software especializado; una herramienta que se puede utilizar en la enseñanza para mostrar opciones de modelación alternativas a las convencionales.
Informalidad laboral y homicidios en Cali, una ciudad de alta violencia
Authors: Herrera Giraldo Magaly Faride , González Espitia Carlos Giovanni
Published: December 2021

En este artículo se estima el efecto de la informalidad laboral en los homicidios en Cali, mediante un análisis econométrico que usa variables instrumentales. Los resultados muestran un efecto positivo de la informalidad laboral (no estar afiliado al sistema de salud y no cotizar a pensión) sobre los homicidios: en promedio, un aumento de 1 punto porcentual en la tasa de informalidad laboral aumenta los homicidios en un 4,2%, significativo al nivel del 1%. Estos resultados son relevantes para el estudio de la economía del crimen en regiones en desarrollo.
Updating the Selection Principles of Content Components in Linguistic Education of Foreign Non-Philological Students
Authors: Pentyliuk Mariia , Kushnir Iryna , Zozulia Iryna , Kosenko Iuliia
Published: December 2021

The authors of this article point to the need to update the content of language education of foreign non-philological students of the Ukrainian higher education institutions. Updating the content component of the Ukrainian language teaching system as a foreign language foregrounds the following factors: the demands of a contemporary information society for the tasks and results of foreign language teaching, modern standards of language education, conditions for the teaching process organization of language disciplines to foreign students of the Ukrainian higher education institutions, and communicative needs of foreign students with a new mindset. An act of communication is considered to be the basic unit of teaching Ukrainian as a foreign language, which linguistic incarnations are discourse sentence expressions and discourse texts. An effective updating enabler of a language education content of foreign non-philological students is to identify most suitable general methodological principles for the selection of teaching materials. Techniques of educational technologies in the empirical spectrum of methodology are developed precisely in terms of linguodidactic principles. The present research theoretically substantiates the distinction of the selection principles for the content components of a language education system of foreign non-philological students. It describes the array of experimental tools for the expert assessment of practitioners as well as highlights statistical indicators of the survey results. The article also analyzes the discussion of the principles proposed by the authors for the selection of language materials for teaching Ukrainian as a foreign language to non-philological students. This article also exemplifies the results of a holistic assessment by experts of a probable application of the principles suggested in questionnaires on the selection of learning materials for textbooks / manuals that are used in the actual learning process. Statistical indicators of the imparted expert evaluation have verified the relevance to improve existing textbooks / manuals and bring them closer to communicative needs of modern foreign students with mosaic thinking, the requirements of up-to-date educational language standards, and conditions for the teaching process organization of language disciplines to foreign students of the Ukrainian higher education institutions.
General Visual Ability as a Moderator in the Relationship RAN –Fluency in a Regular Orthography
Authors: Tiron Katalin , Bostan Cristina Maria , Ghergut Alois
Published: December 2021

Visual skills play a controversial role in the literacy process. The predictive part of RAN on fluency is known, especially in transparent spelling. In this research, we wanted to explore the influence of visual abilities on literacy for primary school students; for this purpose, we evaluated 209 students. We tested both the Reading and decoding efficiency, rapid naming, and visual abilities. The interaction of rapid naming (RAN) and visual ability (VA) significantly determined fluency. This association is discussed concerning other findings that have demonstrated the visuospatial abilities influence literacy.
An Analysis of the Attitudes of Secondary School Students on Cyber Bullying Behaviors
Authors: Ercag Erinç
Published: December 2021

The utilization of ICT in education has led to the widespread use of these technologies by students. Accordingly, traditional peer bullying has shifted from the school playgrounds to the virtual world and thus created an updated form of bullying called cyber bullying. The purpose of this study is to look into Cyber Bullying Behaviors of Secondary School Students in Northern Cyprus. The randomly selected sample consisted of a total 1206 students attending junior high school, high school and vocational high schools in the 2018-2019 academic year. A descriptive research method of the general survey model was applied in this research. The students were given a questionnaire form that included a ‘Cyber bullying Scale’ and a ‘Personal Information Form’ during the data collection process. The results determined that the students of secondary and vocational secondary education engaged in low level cyber bullying behaviors. It is believed that the results obtained will contribute to the prevention of cyber bullying behaviors and to future studies towards encouraging a boost in healthy internet usage.
Education of the Lower Body Flexibility in Students by Combining Various Types of Stretching during Physical Education Lessons
Authors: Mocanu George Danut , Dobrescu Tatiana
Published: December 2021

Goal: The identification of the effectiveness of the application of dynamic stretching (DS) and static stretching (SS) during warm-up and cool-down, in regards to lower body flexibility. Participants: 206 boys and 91 girls, first- and second-year students of the Dunărea de Jos University, Galați, involved in over 90% of the physical education lessons over the course of both semesters of the academic year 2018-2019, for 28 weeks, 1 module/2 hours weekly. Results: The statistical calculation performed with ANOVA, with repeated measurements indicates the existence of significant progress (values of F<.05), for both genders, in most of the applied tests, but the size of the effect (Partial eta squared/Ƞ2p) shows a weak influence of the independent variable on the flexibility values in half of the analyzed cases. The average values of the girls' performances are significantly superior to the boys' results, in 6 out of 8 tests. Conclusions: The stretching types used during the physical education lessons are effective, producing results in regards to flexibility and to the initial, reduced training level, however, in order to get stronger effects, one physical education lesson per week is not a viable solution to achieve long term favorable adaptations.
Удосконалення принципових схем інформаційно-вимірювальних та комутаційних компонентів систем залізничної автоматики електронними засобами комп’ютерної інженерії
Authors: Бутенко Володимир Михайлович , Головко Олександра Володимирівна , Сергієнко Римма Петрівна , Чуб Сергій Григорович
Published: December 2021

Наведено результати досліджень схемотехнічних рішень електронних реле, які застосовуються у складі пристроїв і систем залізничної автоматики та телемеханіки залізничної автоматики. Подібні розробки для прикладних задач досі не набули значного поширення. Розроблено методи та схемні рішення електронних вузлів – аналогів котушки та контактів реле. Ці розробки є перспективними для створення нових електронних реле як компонентів для автоматики систем управління залізничного транспорту
Моделі і методи створення систем реалізації графіків руху високошвидкісних поїздів з адаптивною корекцією швидкості за фактичними параметрами проїзду Частина 1. Структура автоматичної системи нечіткого задання графіка швидкості руху рухомого об'єкта з її
Authors: Ситнік Борис Тимофійович , Бриксін Володимир Олександрович , Ломотько Денис Вікторович , Ситник Віолета Валеріївна , Давидов Ілля Валерійович
Published: December 2021

Сформульовано основні вимоги до моделі системи автоматичного керування поїздом з нечітким заданням швидкості руху, запропоновано структуру моделі системи нечіткого задання швидкості з адаптивною корекцією помилки регулювання швидкості за фактичними параметрами проїзду на ділянках прямування, побудовано варіант нелінійного графіка зміни заданої швидкості руху для різних режимів проходження ділянок прямування
Solar Heat Worldwide 2021
Authors: Weiss Werner , Spörk-Dür Monika
Published: December 2021

The Solar Heat Worldwide report has been published annually since 2005 within the framework of the Solar Heating and Cooling Technology Collaboration Programme (SHC TCP) of the International Energy Agency (IEA). The first edition of the report included data from 35 countries. The database has been extended to 68 countries over the past 16 years. In addition to the increased number of countries, also the degree of detail of the data was significantly improved.
Myśl społeczno-polityczna Musy Bigijewa
Authors: Stopczyński Andrzej
Published: December 2021

Zadaniem niniejszej książki jest przybliżenie najważniejszych założeń myśli społeczno-politycznej Musy Dżarullaha Bigijewa w kontekście niezwykle ważnego dla rosyjskich muzułmanów przełomu XIX i XX wieku ruchu społeczno-politycznego, jakim był dżadidyzm. Do czasów współczesnych wśród badaczy toczą się spory odnośnie do samej definicji pojęcia oraz jego interpretacji. Najbardziej rozpowszechnionym rozumieniem dżadidyzmu jest rozpatrywanie tego zjawiska jako ogólnospołecznego ruchu rosyjskich muzułmanów, który stanowił ich odpowiedź na rozwój społeczeństwa industrialnego. Działalność reformatorska rosyjskich muzułmanów przełomu XIX i XX wieku koncentrowała się przede wszystkim na kwestiach związanych z reformą edukacji oraz dostosowaniem samej religii muzułmańskiej do ówczesnych warunków panujących w Rosji. Na początku XX stulecia coraz bardziej widoczna stała się także aktywność polityczna przedstawicieli samego ruchu. Musa Dżarullah Bigijew (1875–1949) uznawany jest za jednego z najwybitniejszych przedstawicieli dżadidyzmu, zaraz po Ismailu Gasprinskim, będącym twórcą tego ruchu. Kwestie związane z państwem i społeczeństwem stanowią najważniejszy element dziedzictwa intelektualnego myśliciela, który  wielu rozprawach poruszał powyższe zagadnienia i rozpatrywał je z różnych perspektyw – zarówno muzułmanina, jak i mieszkańca państwa rosyjskiego.
Análisis de la utilización de redes sociales por parte de instituciones culturales durante la pandemia: casos Museo de Arte de Lima y Gran Teatro Nacional
Authors: Navarro Hospinal Susana
Published: December 2021

Las herramientas digitales no son algo nuevo, pero la pandemia ha hecho visible la necesidad de las instituciones culturales de establecer nuevas alternativas para mantenerse cerca de su público; en este escenario, lo digital no solo se ha convertido en una herramienta, sino que ha pasado a ser vital para la presencia de las artes en general. Según el Conseil International des Musées (ICOM), la comunicación no suele ser una prioridad para las organizaciones culturales, y menos aún cuando se trata de lo digital, concretamente de las redes sociales (2019, p. 5). Se realizó un análisis de las respuestas digitales de dos instituciones peruanas, el Museo de Arte de Lima (MALI) y el Gran Teatro Nacional (GTN), para establecer cómo evolucionó su presencia en redes sociales y en la web, todo en el contexto de la pandemia y de los confinamientos. Para ello, también se conversó con las personas encargadas de las áreas de comunicación de dichas instituciones.
Effect of Fetal Bovine Serum on the Sperm Quality of Depik (Rasbora tawarensis) after Short-term Cryopreservation
Authors: Eriani Kartini , Mustaqim Mustaqim , Hasri Iwan , Amalia R. , Azhar Al , Nur Firman M. , Muchlisin Zainal A.
Published: December 2021

Background: Sperm cells are susceptible to oxidative stress during cryopreservation. Therefore, an antioxidant is necessary to protect them from damages. Fetal bovine serum (FBS) is one of potent antioxidants for fish sperm cryopreservation. Hence, the aims of this study are to examine the effect of FBS on sperm quality after a short period and to determine its optimum concentration on depik (Rasbora tawarensis). Methods: Depik fish were obtained from the Fish hatchery of Lukup Badak, Aceh Tengah District, Indonesia. Sperms collected from the fish were diluted in Ringer extenders containing FBS concentration of 10% (P1), 20% (P2), 30% (P3), 40% (P4), 50% (P5) and 60% (P6), filled into 2 ml cryotubes and equilibrated prior immersed into liquid nitrogen for 15 days. The parameters observed were sperm motility, consistency, pH, fertilization and hatching rates and DNA fragmentation post-thawing. Result: The ANOVA test indicates that the application of FBS in Ringer had a significant effect on sperm motility, fertilization and hatching rates (P less than 0.05). The highest motility (58.33%) was recorded at FBS 60% and significantly different from those at other concentrations. The laddering analysis showed that applying FBS protected the integrity of depik sperms DNA. It is concluded that the optimum concentration of FBS on depik sperm led to a short-term cryopreservation of 60%.
Konsep Moderat Dalam Islam Nusantara: Tinjauan Terhadap QS. Al-Baqarah [2]: 143
Authors: Radiani Nurlaila , Rusli Ris'an
Published: December 2021

Islam Nusantara merupakan sebuah tema yang hingga saat ini masih menyimpan tanda tanya besar dan perdebatan di kalangan para pemikir Islam. Tulisan ini mengulas konsep moderat dalam Islam Nusantara dengan tinjauan terhadap QS. al-Baqarah [2]: 143. Dengan menggunakan metode deskriptif-intepretatif, didapatkan kesimpulan bahwa moderat dalam Islam Nusantara menerangkan adanya moderasi Islam yang sangat tepat untuk menjadi wasathiyah dengan melestarikan tradisi-tradisi lokal di Nusantara. Tujuan moderasi Islam Nusantara ini untuk menjaga toleransi dan perdamaian di Nusantara. Peran moderasi berarti Islam telah melengkapi agama semua agama, dalam arti bahwa Islam merupakan agama yang dibawa oleh Nabi sebagai kasih sayang kepada dunia yang tertuang dalam moderasi, toleransi, dan perdamaian, untuk seluruh umat manusia.
EFFICIENCY OF PERCUTANEOUS PUNCTIONAL DRAINAGE OF THE CYSTS OF THE PANCREAS UNDER ULTRASOUND CONTROL
Authors: Sobolev Yu. A , Belyaeva A. I
Published: December 2021

This article discusses the relevance of such a minimally invasive surgical intervention, such as puncture drainage of cystic formation under ultrasound navigation in patients with lesions of the pancreas. An analysis of the examination of 72 patients was carried out, an additional complex of diagnostic procedures was appointed, as a result of which the indications for surgical intervention were set. The patient underwent puncture interventions with subsequent drainage of the cavity. In 93 % of cases, improvement was achieved by reducing the size of the cyst and removing cystic content.
ANALYSIS OF COMPLICATIONS FROM CORONAVIRUS INFECTION CODIV-19 ACCORDING TO PATHOLOGOANATOMICAL STUDIES
Authors: Antoshkin O. N , Vorotnikova T. V
Published: December 2021

Based on the data of 40 pathological studies of patients with coronavirus infection COVID-19, an analysis of comorbidities, complications and causes of death was carried out. It was determined that the combination of COVID-19 coronavirus infection with a comorbid condition is more frequent. Coronavirus infection with atherosclerotic heart disease and coronavirus infection with diabetes mellitus are the most common combinations that significantly increase the risk of adverse outcomes. Most often, coronavirus infection is complicated by the development of bacterial pneumonia, membranous glomerulopathy and myocarditis. Acute respiratory distress syndrome and sepsis in the overwhelming majority of cases were the causes of death of patients.