bluuebunny/crossref_metadata_2025 huggingface dataset:
A kontrolling fejlődése a 20. századtól napjainkig
Authors: Péter Bagdács
Published: July 2023

A kontrolling tudományterülete az elmúlt évtizedekben jelentős fejlődésen ment keresztül. A pénzügyi számvitelhez kapcsolódóan kialakult a vezetői számviteli tevékenység, mely összefogta a költségek, valamint az eredmények elszámolásáért, tervezéséért felelős területeket, ezáltal átszőve a teljes vállalati tevékenységet, a pénzügyi területtől egészen a termelési, értékesítési, marketing, humánerőforrás folyamatokig, kielégítve a menedzsment egyre inkább növekvő információs igényét. A kontrolling tevékenység fejlődése tekintetében különbséget kell tennünk az angolszász, valamint a német nyelvterületre jellemző irányzatok között. Az alapvető különbség a kontrolling szervezeti kereteken belüli elhelyezkedéséhez köthető, az angolszász irányzat szerint a kontrolling a vezetés szerves része, fő feladata a vezetés segítése abban, hogy képessé váljon az erőforrások hatékony allokációjára. Ezzel szemben a német irányvonal a kontrollingot tulajdonképpen egy olyan információ előállító eszközrendszernek tekintette, különálló szervezeti egységként, amely alapján a vezető a különböző tervezési és kontroll folyamatokat meg tudta valósítani. A két irányzatban azonban közös, hogy az operatív vezetési területeken túl egyre inkább kiterjed a kontrolling tevékenység a stratégiai szintekre is, így szolgálva a vállalati teljesítmény hatékony javítását.
Kollaboratív robotkarra illeszthető soft-megfogó tervezése és vizsgálata
Authors: Mészáros Attila , Vajda Margaréta , Bálint Ádám , Sárosi József
Published: July 2023

A kollaboratív robotok megjelenésével megnőtt az igény olyan speciális tulajdonságokkal rendelkező megfogókra, amelyek képesek a robot munkaterében tartózkodó operátorral együtt közösen elvégezni bizonyos feladatokat az ember épségének veszélyeztetése nélkül. Nem ritkán ezekhez a folyamatokhoz finom, az emberi végtagokhoz mozgásához hasonló műveletek elvégzése szükséges. Ezeknek a feladatoknak az ellátására lehetnek alkalmasak az úgynevezett soft- vagy puha megfogók. A soft kialakítású robot megfogókban nagy potenciál rejlik, hiszen olyan ipari problémákra képesek korszerű megoldásokat kínálni, amelyek eddig megoldatlannak, vagy csak körülményesen kivitelezhetőnek bizonyultak. A tanulmány egy olyan soft elemekből felépülő megfogót mutat be, amely kollaboratív robotra illesztve képes laboratóriumi munka elvégzésére, pontosabban különböző méretű Petri-csészék átmozgatására. A tervezési folyamat, illetve a geometriai paraméterek meghatározásának bemutatása után a kivitelezéshez használt módszerek és anyagok ismertetése következik. A tanulmány részletesen foglalkozik a megfogó részegységeivel külön elvégzett és az összeállított megfogón végrehajtott mérések folyamatával és összegzésével. Végezetül bemutatásra kerülnek az elvégzett mérések és funkcionális, illetve használhatósági tesztek eredményei.
Szállodai költségtakarékosság és/vagy utazói élmény?
Authors: Mondok Anita
Published: July 2023

A külpiaci erőforrásoktól függő országokban jelentősen megemelkedtek a közműszolgáltatások árai, mely a szálláshely szektort is erősen érinti. Emellett a vendégek egyre nagyobb elvárásokat támasztanak az általános vendégélmény kapcsán. A cikkben a hazai szállodák általános költségtakarékossági gyakorlata vizsgálata mellett fókuszba kerülnek a magyar wellness szállodák, felmérve, hogy a piaci szereplők milyen arányban döntöttek az átmeneti vagy végleges bezárás mellett. A hotelek gyakorlati megoldásai mellett mélyinterjúk eredményeit mutatja be a cikk, amely a debreceni szállodai piacra irányul, ami komplex kínálatával jól reprezentálja az országos folyamatokat is. Noha 2022 ősze folyamán a hotelek bezárási hullámát prognosztizálták, a leállások kora nem köszöntött be, külső környezeti tényezők oly mértékben támogatták az ágazatot, hogy az üzemeltetők kitartottak a nyitvatartás mellett. Az azonban továbbra is kérdéses, hogy a szereplők mekkora hányada képes hosszú távon a piacon maradni.
Ipari digitalizáció – Ipar 4.0 és virtuális valóság (VR) a gyártásban
Authors: Simon János
Published: July 2023

Az ipari digitalizáció lehetővé teszik a gyártók részére, hogy elemezzék a rendszer virtuális komponenseit, így képesek lesznek módosítani és tervezni ott, ahol valós rendszerben változtatásra van igény. A virtuális valóság technológiája optimalizálja a tervezés folyamatát azáltal, hogy lehetőséget ad a tervezőmérnöknek a módosítások kipróbálására még azelőtt, hogy a végső terméket megalkotnák. A VR betanítási folyamataival modellezhető a gyártási környezetben előforduló élethű és kockázatos szimulációk (mint például a vegyszerekkel történő balesetek, a veszélyes gépek tesztelése és az egészségre káros környezet), anélkül, hogy a dolgozókat valós veszélynek tennék ki. Amennyiben mégis megtörténne a baj, az alkalmazottaknak használható tapasztalata lesz és jobb eséllyel készülnek fel a helyzetre. Valószínűleg az AR ésVR ipari potenciáljának az egyik leglényegesebb jelzője a nagyobb mérnöki vállalatok toborzásának változásában látható. Az utóbbi időben megjelent trendek alapján, a cégek rendkívül nyitottak és aktívan alkalmaznak a játéktervezés terén diplomával rendelkező mérnököket. A felsőoktatásban megszerzett tapasztalatoknak köszönhetően a fiatal mérnökök ügyesen bánnak az AR/VR technológiával, valamint az IOS/Android mobil eszközök programozásával, így segítenek megvalósíthatóvá tenni az Ipar 4.0 és IoT (tárgyak internete) megoldásokat.
The Physics of Life. Part II: The Neural Network as an Active Condensed Matter Body
Authors: Kukuruznyak Dmitry
Published: July 2023

Nonequilibrium “active agents” establish and break bonds with each other and create an evolving condensed state known as the active matter. Here, the active agents are neurons and the evolving condensed matter is the brain. This paper describes autonomous reconstructions of this active matter. It explains how the neural network creates the mind. The author notices that the active condensed matter made of neurons is similar to that of the molecular bodies of folding proteins and molecular machines, and conjectures that they generate autonomous motions by the same rules. The paper describes voluntary motions of the simple molecular condensed bodies and discusses their interactions with an external environment. In addition to generating motions, the active bodies register external signals and correspondingly adapt their behavior. The active condensed matter bodies can memorize their own active motions and then reproduce those motions. It is shown that deliberate manipulations can transform initially inactive, equilibrated, condensed matter into active matter. Based on this, the author suggests manufacturing artificial animate beings from inanimate matter. These prospective animate forms would be much simpler than real biological organisms. However, they could serve a useful purpose as “generators of autonomous behavior.” They would make decisions and solve problems by the same rules as actual neural networks. Therefore, synthetic active condensed matter could produce a basic artificial mind.
A Mini Review of Retrofitting and Strengthening of Structures
Authors: Akeed Mahmoud H.
Published: July 2023

In civil engineering since antiquity, structural repair has been a very particular problem. Throughout history, human-constructed buildings have been destroyed due to time, natural disasters, and even building mistakes. In this respect, the field of engineering related to structural reconstruction and recovery seeks to identify methods and techniques to accomplish this important task. The pace of the degradation of concrete buildings throughout the world is frightening. It has now been verified that even if the structural design complies with all particular building code criteria such as concrete quality, cover, and so on, there is still an acceptable high risk of concrete degradation and reinforcing corrosion. Steel corrosion has been identified as the most severe cause of reinforced concrete degradation, capable of causing fractures, spalling the concrete cover, reducing the effective c/s area of the reinforcement, and ultimately leading to collapse. In order to repair and rehabilitate other buildings, this study sought to compile the main ideas, methods, and technologies used by these influential engineers. In fact, this report contains case studies on functional restoration. The document further addresses various types of building, such as pre-stressing, post-tensioning, deployment, and pre-stressing.
Coleção de fósseis do Instituto de Pesquisas Ambientais: histórico, publicações correlatas e uso didático
Authors: Vieira Percy Corrêa , Grola Diego Amorim
Published: July 2023

O Acervo e Laboratório Paleontológico Sérgio Mezzalira, atualmente pertencente ao Instituto de Pesquisas Ambientais da Secretaria de Meio Ambiente, Infraestrutura e Logística do Estado de São Paulo, remonta à Commissão Geographica e Geologica de São Paulo (1886-1931), abrangendo coleções de vertebrados, invertebrados e vegetais fósseis de diferentes regiões do Brasil. A presente contribuição, além de efetuar um histórico desse importante acervo, tem por finalidade registrar a sua relevância para a pesquisa paleontológica, além de ressaltar as possibilidades de seu uso didático e para divulgação científica.
UMA ANÁLISE SOBRE A IMPORTÂNCIA DE TRABALHAR EDUCAÇÃO AMBIENTAL NAS ESCOLAS
Authors: Narcizo Kaliane Roberta dos Santos
Published: July 2023

O presente artigo busca fazer uma análise sobre a importância de se trabalhar Educação Ambiental nas escolas do Brasil. Mesmo estando inserida nos temas transversais dos Parâmetros Curriculares Nacionais (PCN‟s), a Educação Ambiental ainda gera inúmeros questionamentos entre estudiosos e professores da educação básica, acostumados a lidar, respectivamente, com a teoria e a prática do tema em questão. Sabendo-se que a Educação Ambiental não deve ser inserida como uma disciplina nos currículos escolares, então como trabalhá-la? Os PCN‟s orientam e afirmam ser a interdisciplinaridade a melhor forma de trabalhá-la verdadeiramente nas Escolas. Para que isso aconteça é necessária uma reforma do pensamento e esta deve começar pela reformulação do pensamento didáticopedagógico do professor. A função do professor é ser um agente facilitador desse processo e os currículos escolares devem ser elaborados de tal maneira que haja a articulação das disciplinas para alcançar uma visão do todo.
Open Access Publishing for English Language Learners
Authors:   Syracuse University, Patent David , Tomlinson Sarah ,   Syracuse University, Mohr Dylan ,   Syracuse University, Lind David ,   Syracuse University
Published: July 2023

Open access publishing for English language learners reinforces the notion that valuable perspectives can be shared with the academic community before attaining an idealized threshold of English language proficiency. This report offers a description of three case studies that illustrate how open access repositories can be used to provide publishing opportunities for English language learners and stimulate interest in academic writing. Historical background on open scholarship publishing is included, along with implications for policy. The report expands on a panel discussion presented by the authors at the 2023 EnglishUSA Professional Development Conference.
From positional representation of numbers to positional representation of vectors
Authors: Farkas Izabella  Ingrid , Pelantová Edita , Svobodová Milena
Published: July 2023

To represent real m-dimensional vectors, a positional vector system given by a non-singular matrix M ∈ ℤm×m and a digit set Ɗ ⊂ ℤm is used. If m = 1, the system coincides with the well known numeration system used to represent real numbers. We study some properties of the vector systems which are transformable from the case m = 1 to higher dimensions. We focus on an algorithm for parallel addition and on systems allowing an eventually periodic representation of vectors with rational coordinates.
Negotiating Justice: Examining Restorative Justice Through the Coase Theorem
Authors: Comlosan-Pop Andrei
Published: July 2023

Restorative justice presents a challenge to the traditional law-and-economics model of crime and punishment, as it eschews deterrence-based punishment and grants a far greater role to the crime victims. Existing economic literature on restorative justice is limited, and further law-and-economics engagement with this increasingly popular paradigm is needed. This paper adopts a novel approach by using the Coase Theorem to analyze restorative justice negotiations. I conclude that, with the proper enabling conditions, restorative justice can lead to higher victim and offender welfare compared to traditional criminal procedures by lowering the transaction costs to bargaining and by granting the victim a clear legal entitlement. However, differences in existing programs and behavioral economics principles suggest that maximally efficient outcomes may not occur in real life.
Unthinking historical thinking: lessons from the Arctic
Authors: Reeploeg Silke
Published: July 2023

In a 2017 book chapter on the continuing erasure of Indigenous epistemes in academia, the Sami scholar Rauna Kuokkanen posed an important question: is it acceptable for a site of learning to be so ignorant? Foregrounding Indigenous scholarship from the Arctic, this article examines the potential of history education to address this question. Based on previous research on Arctic gender history and the coloniality of knowledge, I suggest a paradigm shift, in view of the new UNESCO Education for Sustainable Development framework (May 2021). The research investigates the challenges and opportunities that history education offers in terms of epistemic and cognitive justice within the context of Arctic memory cultures. The article concludes that much can be learned from (not about) Indigenous scholarship, which has long demonstrated a range of critical and sustainable methodologies that offer opportunities to seek epistemic justice and the restitution of cultural memory.
Instytucja tekstu jednolitego dekretu - studium trzech przypadków
Authors: Tkaczyk Edyta
Published: July 2023

Artykuł jest poświęcony opracowaniu tekstów jednolitych dekretu. Istota tekstu jednolitego dekretu opierała się na dwóch funkcjach. Pierwszą z nich było stworzenie wzorcowej treści konkretnego aktu prawnego, drugą – funkcja informacyjna. Analizą objęto trzy dekrety, dla których wydano teksty jednolite. Modyfikacje dekretów powodowały trudności w ustaleniu ich obowiązującej treści. Tekst jednolity dekretu był szczególnym rodzajem tekstu jednolitego dla dekretu, który uwzględniał wszystkie zmiany dokonane w tym akcie. Teoretycznie każdy dekret mógł mieć tekst jednolity, w zależności od liczby związanych z nim zmian.
Sprawozdanie z międzynarodowej konferencji „Revisting the Dark Legacies of Illiberalism”, Imre Kertész Kolleg Jena, 2–3 grudnia 2022 r.
Authors: Zomerski Wojciech
Published: July 2023

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Ogólnopolska Konferencja Naukowa „Ecclesia vivit lege Romana: drogi przenikania, formy dialogu”, Wydział Prawa i Administracji Uniwersytetu Szczecińskiego, 11 maja 2023 r.
Authors: Jońca Maciej
Published: July 2023

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Zagadnienie podmiotowości prawnej prebendy w świetle uregulowań kościelnych i państwowych
Authors: Skoczykłoda Paweł
Published: July 2023

Artykuł przedstawia zagadnienie podmiotowości prawnej prebend, zwanych też beneficjami, które od wieków stanowiły istotną część organizacji kościelnej. Aby mogły swobodnie realizować swoje zadania, Kościół katolicki przyznawał im osobowość prawną, co w średniowieczu było w pełni uznawane przez ówczesne systemy państwowe. Jednak wraz z  laicyzacją Europy uznawanie prebend za osoby prawne przestało być automatyczne, a z czasem państwa zupełnie przestały uznawać beneficja za podmiot prawa świeckiego. Mimo to dalej były one traktowane przez Kościół jako jego jednostki organizacyjne, uprawnione do posiadania własnego majątku. Choć dziś prebendy nie są już spotykane, dalej wynikają z nich liczne wątpliwości praktyczne. Autor poszukuje rozwiązania problemu przysługiwania własności beneficjom i przedstawia złożoną ewolucję podejścia do owej materii w Polsce. Pozwala to ustalić, iż nieruchomości, których własność przysługiwała przed laty prebendom, powinny zostać przypisane tym podmiotom prawnym Kościoła, z którymi działalność beneficjum była związana, lub tym, które realnie korzystały z nieruchomości prebend po zaprzestaniu przez nie działalności.
Czasopismo jako tajemnica. Wariacje na temat czasu i pisma
Authors: Krajewska Anna
Published: July 2023

This editorial is an impressionistic work written on the occasion of the 20th anniversary of the journal “Przestrzenie Teorii” (“Spaces in Theory”), predominantly emphasising the history of the establishment and the nature of the journal associated with two universities – Adam Mickiewicz University in Poznań and the Jagiellonian University in Kraków. The jubilee issue is devoted to literature as a mystery
Siedem sekretów literatury i sztuki
Authors: Hendrykowski Marek
Published: July 2023

This essay deals with some of the secrets that have been studied and explored for centuries by the science of literature and the sciences of art. The author searches for the logical-philosophical origins of the phenomenon of ‘mystery’, and discovers them in the sphere of the autotelic properties and anthropocultural functions of literature and art.
Przełożyć czy przetłumaczyć tekst literacki?
Authors: Tokarz Bożena
Published: July 2023

Tone Pretnar, in the translation of Jan Nepomucen Kamiński’s sonnets, created the illusion of the original by using his own poetic talent and a foreign word. Just as Kamiński used the word of Mickiewicz, so he used the word of Prešeren. However, he changed the communication purpose of the original text. Apart from the pastiche aspect, he gave the original a high poetic value, while revealing the aporia of the original’s autonomy.
Bezkresna przestrzeń na kartce papieru
Authors: Muskat-Tabakowska Elżbieta
Published: July 2023

The paper attempts to introduce Polish readers to a theory presented by the American literary scholar Margaret Freeman in her recent book, The Poem as Icon (2020). In the monograph, Freeman analyzes ways in which the reader experiences reality – both visible and invisible – through poetry. Her fundamental assumption is that the relevant research question is not what literary art is, but how it comes to be what it is. The purpose of the present paper is to show that, although written by a literary scholar, the monograph corresponds to general tendencies that can be seen in contemporary humanities: in cognitive linguistics (in particular, Leonard Talmy’s theory of -ception and George Lakoff’s cognitive theory of metaphor), in the theory of linguistic picture of the world, or in discourse analysis. All these disciplines are based upon the assumption that the essence of the world is continuous change, and they investigate linguistic expressions in the process of becoming, which is relative to factors traditionally considered as non-linguistic. Freeman’s poetic cognition has a wide scope: it embraces cognitive processes of human mind, but also bodily and emotive cognition. Thus poetic cognition is embodied, and in Freemen’s theory a “poem-as-icon” ultimately becomes an illusion of the “here-and-now” direst experience.
O teatr przyszłości. Zapomniane źródła włoskiego myślenia performatycznego
Authors: Woźniak-Shukur Katarzyna
Published: July 2023

Italian theater studies in 20th century focused on the theater as the art of staging a dramatic text and it’s analysis. Over the past decade, theater anthropology and performance studies make their way among these relics of the past century slowly but effectively, and the sources of the Italian performance studies are indicated in the 1960s and 1970s. Meanwhile, the interest of Italian researchers in restored behavior is reflected in texts published in-between the two world wars. The subject of the analysis are two texts by Corrado Pavolini who we consider to be a precursor of Italian performance studies.
Maran na moście. Sekretne konwersje Gustawa Herlinga-Grudzińskiego
Authors: Kołodziej Dorota
Published: July 2023

This article attempts to discuss conversion in Gustaw Herling-Grudziński’s stories. Characters in Grudziński’s pieces are neither Jews nor Catholics, they are – as Yirmiyahu Yovel writes in his book The other within – “hybrids, a composite entity in the middle”. The paper applies the figure of marranos from Yovel’s research to reinterpret conversion in Grudziński’s stories and biography and point out how this secret shapes inner conflict in his works.
Properties of a subclass of analytic functions defined by Riemann-Liouville fractional integral applied to convolution product of multiplier transformation and Ruscheweyh derivative
Authors: Alb Lupaş Alina , Acu Mugur
Published: July 2023

The contribution of fractional calculus in the development of different areas of research is well known. This article presents investigations involving fractional calculus in the study of analytic functions. Riemann-Liouville fractional integral is known for its extensive applications in geometric function theory. New contributions were previously obtained by applying the Riemann-Liouville fractional integral to the convolution product of multiplier transformation and Ruscheweyh derivative. For the study presented in this article, the resulting operator is used following the line of research that concerns the study of certain new subclasses of analytic functions using fractional operators. Riemann-Liouville fractional integral of the convolution product of multiplier transformation and Ruscheweyh derivative is applied here for introducing a new class of analytic functions. Investigations regarding this newly introduced class concern the usual aspects considered by researchers in geometric function theory targeting the conditions that a function must meet to be part of this class and the properties that characterize the functions that fulfil these conditions. Theorems and corollaries regarding neighborhoods and their inclusion relation involving the newly defined class are stated, closure and distortion theorems are proved, and coefficient estimates are obtained involving the functions belonging to this class. Geometrical properties such as radii of convexity, starlikeness, and close-to-convexity are also obtained for this new class of functions.
Numerical investigations on hydrothermal flame characteristics of water-cooled hydrothermal burner
Authors: Geng Yiran , Wang Shuzhong , Zhang Fan , Li Zicheng , Zhang Xinyi , Li Yanhui , He Wenqiang
Published: July 2023

Supercritical hydrothermal combustion, as a quick homogeneous oxidizing process, offers a promising treatment option for industrial wastewater. This paper established a computational fluid dynamics model of a water-cooled hydrothermal combustion burner to investigate the thermal flame characteristics. The effects of the fuel mass flow rate, fuel concentration, initial reactor temperature, reaction pressure, and oxidant temperature on the thermal combustion ignition were revealed. The results indicate that the fuel concentration (from 10 wt% to 60 wt%) and initial reactor temperature (from 623 to 773 K) had less effect on the ignition temperature. In contrast, the ignition temperature increases by 398 K with increasing fuel mass flow rate (from 24 kg h−1 to 1080 kg h−1). As the oxygen temperature increases (from 273 to 673 K), the ignition temperature gradually decreases to 573 K and then increases. An increase in reaction pressure can facilitate a decrease in ignition temperature to a certain extent, and the optimal reaction pressure is 25 MPa. This study provides a vital reference for a hydrothermal burner’s scale-up design and ignition operation.
The Kantian Sublime Reflected in the Kierkegaardian Sublime
Authors: Parding Mathias
Published: July 2023

Occupying a seemingly minor role in the authorship of Kierkegaard, the concept of “the sublime” has not received much attention in the reception, compared to that of other more prominent concepts. This could essentially imply one of two things: either that the sublime is not an important theme for Kierkegaard, or that it is so pervasively present, that the reader does not know how to conceive it, let alone get a hold of a tangible definition of it. Proceeding from the latter assumption, this article expounds in what sense the sublime occupies a pivotal role in Kierkegaard’s philosophy mediating between the aesthetic and the religious sphere. Using the Kantian conceptual framework of the sublime as my continual point of reference, I wish to show how Kierkegaard both remains loyal to certain aspects of this heritage, and at the same time transports the sublime to an entirely new plateau. Setting the stage for a modern discourse of the sublime will enable us to see in what sense the sublime enters a central position in Kierkegaard’s philosophy, being the feeling that awakens the individual from his social immurement and propels him into his path of self-realization.
The Hong Kong Reception of Kierkegaard: From the 1950s to the Present
Authors: Ka Pok Tam Andrew
Published: July 2023

Early in the 1950s, Kierkegaard’s philosophy had already been introduced to the academic circle of Hong Kong, which was an in-betweener between Chinese and Western cultures. Nevertheless, while Kierkegaard was frequently discussed by the Japanese philosophers of the Kyoto school, Hong Kong Chinese philosophers (remarkably New Confucians) from the 1950s to the 2010s rarely appreciate Kierkegaard’s philosophy. This paper argues that these Chinese philosophers are uninterested in Kierkegaard because their major concerns are the preservation of traditional Chinese culture in Hong Kong, and Kierkegaard’s philosophy seems to be irrelevant to their visions and missions, and Kierkegaard’s Christian ontology seems to be inconsistent with New Confucian ontology.
The Second War Between the States: How the United States Became the World’s Best Tax Haven
Authors: Moran Beverly
Published: July 2023

We want government to help us prosper. For working people, prosperity requires employment and employment requires business. After World War II, most of the world was either devastated or underdeveloped leaving the United States without foreign competition. Local competition took its place. The States and local governments competed against one another on their natural resources, access to transportation, infrastructure, schools, and work force. These are the products of government spending. Some States did not have much to attract economic development. They created their own attributes instead. For example, right to work laws attracted companies that wanted to avoid unions and no usuary limits attracted credit card companies who wanted to charge high rates. Other States offered tax holidays. Move here and pay no tax for ten years. But saving money in taxes lost its appeal when other jurisdictions offered even more. Rather than build good sewage systems or roads for everyone, towns provided free infrastructure built to company specifications in addition to tax incentives. By the 1970s, firms learned that they could get States and localities to bid against one another. Each providing a package of bigger incentives. We can see the result of these races to the bottom in cities and towns that gave companies whatever they wanted only to find themselves with vacant factories and roads leading to nowhere. While the States were competing with one another, the rest of the world was emerging from war. Like the States, these countries wanted to help their citizens prosper. For those without natural resources or great infrastructure or educated workers, one alternative was to become a tax haven. A tax haven is the other side of a tax incentive. With tax incentives, a government gives up the right to tax in the hope that a firm's relocation will bring its citizens success. In a tax haven, a government hopes to improve its citizens’ fortune by helping a foreign taxpayer avoid another government’s taxes. Whether tax incentive or tax haven, in the end, the result is the same. The stakes get higher and higher. The companies and foreign taxpayers move from site to site. They take everything they can get and then convince another government to give more. Now a decade of investigative journalism shows that not only are the States in race to the bottom with their own tax revenues, but they are also transforming themselves into tax havens thus helping foreign taxpayers deplete their home countries’ revenues. This paper is a cautionary tale. It shows what makes the United States the world's favorite tax haven and examines what we can expect if this trend continues.
Efficacy analysis of empirical bismuth quadruple therapy, high-dose dual therapy, and resistance gene-based triple therapy as a first-line Helicobacter pylori eradication regimen – An open-label, randomized trial
Authors: Jiang Xin , Deng Bin , Gao Xuefeng , Zhang Yun , Li Guangyao , Li Guiqing , She Qiang , Ding Yanbing
Published: July 2023

This research aimed to evaluate the eradication efficacy, safety, and gastrointestinal symptom relief rates of empirical bismuth quadruple therapy, high-dose dual therapy, and resistance gene-based triple therapy in primary eradication patients in Yangzhou, China. It also investigated the possible factors influencing the success of different Helicobacter pylori eradication regimens. A single-center, prospective, open-label, randomized controlled study was performed from December 2020 and October 2021, in which 255 patients with H. pylori infection were assigned in a 1:1:1 ratio to the three different groups. Our results showed that high-dose dual therapy (91.0%, 71/78) and resistance gene-based triple therapy (94.9%, 75/79) achieved eradication rates and compliance equivalent to those of empirical bismuth quadruple therapy (85.3%, 64/75) in the per-protocol analysis, while high-dose dual therapy had lower rates of adverse events (11.5%, 9/78, P < 0.05), fewer side effects, and greater safety. Most patients’ gastrointestinal discomfort symptoms improved after eradication of H. pylori. Poor compliance (P < 0.05) and antibiotic resistance (P < 0.05) were risk factors for the efficacy of H. pylori eradication. Therefore, the appropriate regimen can be individualized for eradication therapy in clinical practice according to the patient’s resistance and tolerance to the drug.
Clinical features of varicella-zoster virus caused neurological diseases detected by metagenomic next-generation sequencing
Authors: Xie Shuhua , Yang Xuying , Xia Han , Lai Jinxing , Liu Qing , Lu Zhijuan , He Dehai , Liu Xianghong
Published: July 2023

Clinical presentation of central nervous system (CNS) infections caused by varicella-zoster virus (VZV) is highly sophisticated, making identification challenging. We retrospectively reported 18 cases of VZV neurologic disease confirmed by metagenomic next-generation sequencing (mNGS). The detection rate of mNGS was higher than that of PCR assay (100 vs 66.7%, p < 0.05) and serum IgM antibody (100 vs 68.8%, p < 0.05) measurement. Of the 18 cases, five patients were diagnosed with acute meningitis, three with acute meningitis combined with facial neuritis, three with acute meningitis combined with polycranial neuritis, and the remaining seven with various clinical diagnoses. Typical clinical symptoms included headache (15), fever (9), and rash (11). Cranial or spinal MRI showed abnormalities in 12 patients, and 17 patients had obvious neurological symptoms. The predominant genotype of VZV in this study was genotype J (100%, 10/10). All patients were treated with acyclovir/penciclovir and dexamethasone, 16 recovered and 2 died. Our study highlights the good performance of mNGS in diagnosing CNS infection caused by VZV. It could provide additional diagnostic evidence in patients with diverse clinical spectrum and variable manifestations.
Decarburization effects on high-cycle fatigue of uncoated press hardened steels
Authors: Başer Tanya Aycan , Bilir Oğuz Gürkan , Onaylı Ahmet , Bayram Alperen , Barutçuoğlu Burak , Uzunboy Mustafa , Erişir Ersoy
Published: July 2023

The decarburization layer can be detrimental and lead failures in press hardened steels. This work investigates the effect of decarburization layer on the fatigue crack origination and growth on press hardened parts of uncoated 22MnB5 steel. The decarburization layer was analyzed by light microscope, scanning electron microscope, and microhardness measurements. It was found that decarburization layer has two distinct zones indicating complete and partial decarburization. To understand the effect of decarburization on crack origination, high cycle fatigue tests were performed on samples from press hardened parts in decarburized and polished (nondecarburized) conditions. The results have shown that the fatigue performance of press hardened steels in polished condition outperforms the fatigue samples in decarburized condition. In fractographic investigations, it was seen that decarburization is not only responsible for crack origination but also affects crack propagation by having full and partial decarburization zones. The full decarburization zone was acted as surface crack origination source. In the partial decarburization zone, the crack propagation behavior was changed by a complex phase microstructure of bainite, ferrite, and martensite.
Tunable magnetless optical isolation with twisted Weyl semimetals
Authors: Chistyakov Vladislav A. , Asadchy Viktar S. , Fan Shanhui , Alù Andrea , Krasnok Alex
Published: July 2023

Weyl semimetals hold great promise in revolutionizing nonreciprocal optical components due to their unique topological properties. By exhibiting nonreciprocal magneto-optical effects without necessitating an external magnetic field, these materials offer remarkable miniaturization opportunities and reduced energy consumption. However, their intrinsic topological robustness poses a challenge for applications demanding tunability. In this work, we introduce an innovative approach to enhance the tunability of their response, utilizing multilayered configurations of twisted anisotropic Weyl semimetals. Our design enables controlled and reversible isolation by adjusting the twist angle between the anisotropic layers. When implemented in the Faraday geometry within the mid-IR frequency range, our design delivers impressive isolation, exceeding 50 dB, while maintaining a minimal insertion loss of just 0.33 dB. Moreover, the in-plane anisotropy of Weyl semimetals eliminates one or both polarizers of conventional isolator geometry, significantly reducing the overall dimensions. These results set the stage for creating highly adaptable, ultra-compact optical isolators that can propel the fields of integrated photonics and quantum technology applications to new heights.
COMPETÊNCIAS DIGITAIS NO CONTEXTO IBÉRICO: UM ESTUDO DE EVIDÊNCIAS
Authors: Santos Cassio , Pedro Neuza , Mattar João , Carrascal Silvia
Published: July 2023

Introducción. Las Tecnologías de la Información y la Comunicación (TIC) son esenciales para comprender las recientes transformaciones económicas, sociales, políticas y culturales, teniendo el poder público un importante papel en la provisión de un acceso adecuado y satisfactorio a las necesidades de la sociedad moderna para todas las personas sin distinción de clase social o nivel de educación. Metodología. La literatura indica la posición destacada de España en materia de competencias digitales en comparación con otros Estados-Miembros. Este artículo pretende profundizar en esta evidencia en la Península Ibérica, en consideración de varios factores: (a) los datos del Digital Economy & Society Index (DESI); (b) el volumen de producción científica sobre competencia digital; (c) los proyectos catalogados en DigComp into action; y (d) las estructuras y acciones de apoyo a las competencias digitales, a través de enfoques metodológicos cuantitativos y cualitativos. Resultados. Portugal ha mostrado en los últimos años una inversión en el proceso de digitalización, pero muy cercana a la media de los Estados-Miembros, ocupando la 15ª posición en el DESI. Por el contrario, España ocupa la 7ª posición en el DESI y la 13ª en PIB per cápita, presentando España datos más favorables sobre el resto de los factores estudiados. Discusión. Varias políticas públicas y acciones implementadas por España contribuyen ciertamente al resultado del país, lo que puede ser fácilmente identificado en los parámetros de producción científica y en el análisis DigComp into Action.  Se identificó que Portugal estaba a la vanguardia en el desarrollo de marcos de referencia y certificación de competencias digitales (2008); sin embargo, con una brecha significativa en la implementación de programas dirigidos a las competencias digitales, se identificó el movimiento opuesto en España. Conclusiones. La continuidad de las acciones y programas puede haber sido un promotor de las otras evidencias encontradas, como el número más significativo de proyectos mapeados en DigComp Into Action, tener el 13º PIB per cápita de los Estados-Miembros y estar posicionado en el 7º puesto de DESI.
THE NON-FORMAL EDUCATION OF ORANG ASLI ADOLESCENTS IN MALAYSIA: FROM COMMUNITY TO UNIVERSITY
Authors: Mohamad Shah Dianna Suzieanna , Mohd Adnan Airil Haimi , Mohd Salim Mohamad Safwat Ashahri , Yusof Ahmad Muhyiddin , Mohd Tahir Mohd Haniff
Published: July 2023

Even though the world has crossed into the next decade, non-formal education through community-based learning and other traditional learning avenues remains a powerful force in human lifespan development, especially for native peoples who possess thousands of years of local knowledge. Focusing on the Orang Asli (native peoples) of Malaysia, this empirical study was carried out to map the field before a more extensive research project is executed at the Royal Belum State Park in the state of Perak, Malaysia for the next two years. Six Orang Asli adolescents (three females and three males) from two local institutions of higher learning in Perak were interviewed individually and through focus group discussion sessions regarding their engagement with non-formal education within their own communities, from when they were much younger until they became tertiary level students. This study focuses on three permutations of non-formal education as operationalised by our research questions. First, as stories about the world around the participants that were told by elders in their communities and passed on from one generation to the next. Second, as first-hand experience on indigenous knowledge that is unique to their own communities and still practised by certain community members. And third, as a complementary form of education vis-à-vis the formal process of schooling, particularly for young Orang Asli children. ‘Thick’ qualitative data presented and discussed in this study deepen our understanding of non-formal education for and by the Orang Asli in Malaysia, as examined through contemporary lenses in a new decade of human history.
Unsur Kebudayaan Dalam Naratif Lisan di Lembangan Sungai Pengkalan Datu, Kelantan
Authors: Tuan Adnan Tuan Siti Nurul Suhadah , Che Yaacob Mohd Firdaus
Published: July 2023

Pada masa lampau, naratif lisan merupakan suatu kebudayaan berbentuk sastera rakyat yang sangat dikagumi oleh masyarakat Melayu. Naratif lisan diperturunkan dari satu generasi ke satu generasi yang lain melalui penceritaan mulut oleh nenek moyang untuk menyampaikan pesanan berbentuk pengajaran kepada cucu atau kanak-kanak. Hal ini kerana naratif lisan dianggap sebagai suatu kebudayaan yang tinggi dalam adat resam dan akrab dengan kehidupan masyarakat Melayu. Kini, penyelidikan yang berfokuskan kepada naratif lisan sewajarnya dijalankan dengan giat kerana rata-rata masyarakat tidak menyedari akan kewujudan naratif lisan. Ia dianggap sebagai bahan tidak berfaedah, rekaan semata-mata, membosankan serta memperlihatkan kemunduran dalam plot cerita. Oleh itu, kajian ini dijalankan bertujuan untuk mengenal pasti dan menganalisis unsur kebudayaan yang terkandung dalam naratif lisan di Lembangan Sungai Pengkalan Datu, Kelantan. Selanjutnya, unsur kebudayaan ini dianalisis dan diaplikasikan dengan pendekatan yang terkandung dalam Teori Pengkaedahan Melayu. Seterusnya, kajian ini bersifat kualitatif, iaitu berpaksikan kepada kaedah kepustakaan dan kajian teks. Hasil kajian mendapati naratif lisan di Lembangan Sungai Pengkalan Datu, Kelantan memiliki unsur kebudayaan yang mempamerkan identiti masyarakat Melayu lebih dinamik. Hal ini memberi impak kepada pembangunan sahsiah kendiri golongan kanak-kanak dan remaja untuk lebih menghargai khazanah warisan negara.
In the past, folk narratives, which are a form of literary culture of the local people, were admired by the community. Folk narratives are passed down from generation to generation through oral narration to convey messages in the forms of instructions to the younger generations. This is because folk narratives are considered a cultural aspect which is highly regarded in the customs and life of the people and community. Nowadays, research focusing on folk narratives should be done vigorously due to the general public’s lack of awareness of its existence and importance. Therefore, this study was conducted to identify and analyse the cultural elements in the oral narratives at Lembangan Sungai Pengkalan Datu, Kelantan using the Teori Pengkaedahan Melayu. The study employed a qualitative approach utilising library search and document analysis. The findings revealed that the oral narratives in Lembangan Sungai Pengkalan Datu, Kelantan consist of cultural elements that reflect the dynamic identity of the community. This has great impact on the individual and personal development of the children and youth in the community, and they were able to appreciate the country’s heritage and traditions.
A Comparative Analysis of Adjective Types and Functions in Print Media: The Star Newspaper and Reader’s Digest Magazine Headlines
Authors: Karunakaran Jayshan , Ang Leng Hong
Published: July 2023

Headlines play a crucial role in capturing reader attention in print media, often employing adjectives to create compelling content. Despite their importance, adjectives remain under-researched in comparison to other lexical categories, and their use in print media such as newspapers and magazines has received limited attention. This study aims to identify the types and functions of adjectives in The Star newspaper and Reader’s Digest magazine headlines, focusing on their semantic categories and syntactic functions based on the classification framework proposed by Biber, Conrad, and Leech. Data were collected through textual analysis of 20 print media samples, comprising The Star newspapers and Reader’s Digest magazines. Adjectives were sorted according to semantic categories and further classified based on their syntactic functions in headlines. A total of 651 adjectives were identified in 574 headlines from The Star newspapers, with 426 functioning as descriptors and the remaining 225 as classifiers. In 208 Reader's Digest magazine headlines, 228 adjectives were identified, of which 189 were descriptors and 39 classifiers. Most headlines in both print media predominantly featured emotive, miscellaneous, and size/quantity/extent descriptors. Regarding syntactic functions, 548 adjectives in The Star newspaper headlines functioned as attributive adjectives, followed by 76 as subject predicative, while in Reader’s Digest magazine headlines, 199 adjectives functioned as attributive adjectives and 17 as subject predicative. This research underscores the importance of print media-based analysis and provides valuable insights for future researchers interested in exploring the use of adjectives in print media.
Pengaruh Model Discovery Learning Terhadap Kemampuan Berpikir Kritis Siswa Pada Materi Manusia dan Sejarah Kelas X IPS di MA Al Asror Tahun Pelajaran 2022/2023
Authors: Ainiyyah Zahra Fitri , Saraswati Ufi
Published: July 2023

Kegiatan belajar merupakan proses, sedangkan hasil belajar adalah sebagian hasil yang dicapai. Model pembelajaran discovery learning menekankan pada peserta didik untuk belajar mencari dan menemukan sendiri suatu konsep permasalahan yang ada dalam pembelajaran. Adapun dalam berpikir kritis dapat diterapkan melalui materi pelajaran yang sudah disiapkan. Proses memecahkan masalah diperlukan waktu dan juga melewati tahapan, yaitu pendidik harus mengenali tiap unsur permasalahan dalam materi, sehingga diperoleh hasil yang maksimal. Tujuan penelitian ini yaitu untuk: mengetahui penerapan model discovery learning pembelajaran dalam materi manusia dan sejarah di MA Al Asror, untuk mengetahui kemampuan berpikir kritis siswa dalam materi manusia dan sejarah di MA Al Asror, untuk mengetahui pengaruh model discovery learning terhadap kemampuan berpikir siswa dalam materi manusia dan sejarah di MA Al Asror. Hasil menunjukkan bahwa hipotesis yang dilakukan pada uji bahwa penggunaan model pembelajaran discovery learning ditinjau lebih efektif daripada menggunakan metode ceramah. Selain itu, pembelajaran ini digunakan untuk memperhatikan cara berpikir kritis dalam meningkatkan mutu pembelajaran sejarah.

Kata Kunci: model pembelajaran discovery learning, pembelajaran sejarah, berpikir kritis

Learning activities are a process, while learning outcomes represent the results achieved. The discovery learning model emphasizes students' ability to independently find and understand concepts related to the problems encountered in their learning. Critical thinking skills can be fostered through well-prepared subject matter. The process of problem-solving requires time and involves various stages, during which educators must recognize each element of the problem within the material to ensure optimal results. The objectives of this study are as follows: 1) To examine the application of the discovery learning model in teaching Human and History subjects at MA Al Asror; 2) To assess students' critical thinking skills in the context of Human and History subjects at MA Al Asror; 3) To investigate the impact of the discovery learning model on students' thinking abilities in Human and History subjects at MA Al Asror. The results of the study indicate that, compared to the lecture method, the use of the discovery learning model was found to be more effective. Furthermore, this approach enhances the quality of historical learning by promoting critical thinking skills.

Keywords: discovery learning model, history learning, critical thinking
Ethanol ablation of thyroid cysts in the young with a focus on efficacy and quality of life
Authors: Halenka Milan , Munteanu Hana , Obereigneru Radko , Dohnal Roman , Karasek David , Schovanek Jan
Published: July 2023

Objective

Ultrasound-guided percutaneous ethanol injection therapy (US-PEIT) is used in patients with recurrent symptomatic thyroid cysts as a credible alternative to surgery. Young patients commonly do not wish to undergo surgery and prefer ethanol ablation, if available. The effect of this approach on quality of life is an essential factor in deciding on the treatment options, especially in the young with a long life expectancy and no comorbidity.

Methods

We performed US-PEIT in a cohort of young patients, 15–30 years, from 2015 to 2020. The patients’ general quality of life (QoL), self-reported compression symptoms and neck appearance were evaluated.

Results

The cohort comprised 59 patients with 63 cysts, more women than men, with a mean age of 23.8 years. About 1.5 mL of injected alcohol were needed to reach a 90.7% mean cyst volume reduction ratio in 12 months. The method did not fail in any of the patients; a single US-PEIT session was undertaken in 46% of them. The procedure significantly improved each of the patients’ symptoms with a significant total score difference (P < 0.001). The total symptom score correlated with the initial cyst volume (P = 0.002; r = 0.395). The mean QoL score by SF-36 6 months after the last US-PEIT was significantly different for physical component summary 56.5 (P < 0.001) but not different for mental component summary 47.7 (P = 0.125), compared to age-corresponding norms.

Conclusions

US-PEIT is a safe and effective method for the young, leading to improvements in cosmetic and subjective complaints, and should also be considered as first-line treatment in the young.