bluuebunny/crossref_metadata_2025 huggingface dataset:
Cerebral Amyloid Angiopathy in Amyloid-Positive Patients from a Memory Clinic Cohort
Authors: Costa Ana Sofia , Pinho João , Kučikienė Domantė , Reich Arno , Schulz Jörg B. , Reetz Kathrin
Published: January 2021

Background:

The overlap between cerebral amyloid angiopathy (CAA) and Alzheimer’s disease (AD) is frequent and relevant for patients with cognitive impairment.

Objective:

To assess the role of the diagnosis of CAA on the phenotype of amyloid-β (Aβ) positive patients from a university-hospital memory clinic.

Methods:

Consecutive patients referred for suspected cognitive impairment, screened for Aβ pathological changes in cerebrospinal fluid (CSF), with available MRI and neuropsychological results were included. We determined the association between probable CAA and clinical, neuropsychological (at presentation and after a mean follow-up of 17 months in a sub-sample) and MRI (atrophy, white matter hyperintensities, perivascular spaces) characteristics.

Results:

Of 218 amyloid-positive patients, 8.3% fulfilled criteria for probable CAA. A multivariable logistic regression showed an independent association of probable CAA with lower Aβ1–42 (adjusted odds ratio [aOR] = 0.94, 95% confidence interval [95% CI] = 0.90–0.98, p = 0.003), and Aβ1–40 (aOR = 0.98, 95% CI=0.97–0.99 p = 0.017) levels in CSF, and presence of severe burden of enlarged perivascular spaces (EPVS) in the centrum semiovale (aOR = 3.67, 95% CI = 1.21–11.15, p = 0.022). Linear mixed-model analysis showed that both groups significantly deteriorated in global clinical severity, executive function and memory. Nevertheless, the presence of probable CAA did not differently affect the rate of cognitive decline.

Conclusion:

The presence of probable CAA in Aβ positive patients was associated with lower Aβ1–42 and Aβ1–40 CSF levels and increased centrum semiovale EPVS burden, but did not independently influence clinical phenotype nor the rate of cognitive decline within our follow-up time window.
Mortality Risk Models for Persons with Dementia: A Systematic Review
Authors: Smith Eric. E. , Ismail Zahinoor
Published: January 2021

Background: Persons with dementia have higher mortality than the general population. Objective, standardized predictions of mortality risk in persons with dementia could help with planning resources for care close to the end of life. Objective: To systematically review prediction models for risk of death in persons with dementia. Methods: The Medline and PsycInfo databases were searched on November 29, 2020, for prediction models estimating the risk of death in persons with dementia. Study quality was assessed using the Prediction model Risk Of Bias ASsessment Tool. Results: The literature search identified 2,828 studies, of which 18 were included. These studies described 16 different prediction models with c statistics mostly ranging from 0.67 to 0.79. Five models were externally validated, of which four were applicable. There were two models that were both applicable and had reasonably low risk of bias. One model predicted risk of death at six months in persons with advanced dementia residing in a nursing home. The other predicted risk of death at three years in persons seen in primary care practice or a dementia specialty clinic, derived from a nationwide registry in Sweden but not externally validated. Conclusion: Valid, applicable models with low risk of bias were found in two settings: advanced dementia in a nursing home and outpatient practices. The outpatient model requires external validation. Better models are needed for persons with mild to moderate dementia in nursing homes, a common demographic. These models may be useful for educating persons living with dementia and care partners and directing resources for end of life care. Registration: The study protocol is registered on PROSPERO as RD4202018076.
Research on marketing management system based on independent ERP and business BI using fuzzy TOPSIS
Authors: Tao Zou , Si Jun Bai , Xi Bai Rong
Published: January 2021

The rapid development of cloud computing, big data, AI, BI and other information technologies has accelerated the process of enterprise modernization and informatization. The combination of computer technology and management science promoted the formation of modern enterprise management technology. Especially in today’s era of big data, in the face of massive data, how to quickly and accurately find out the required information, analyze the memory relation of data, find out the inherent business law hidden under massive information, and provide an important reference for enterprises to make business decisions and seek for market opportunities. A methodology that exhibits fuzzy TOPSIS model has been incorporated in this study. Fuzzy weights and fuzzy judgment about the management systems have employed to estimate the scores of evaluation. In order to solve this problem, this paper integrates independent ERP and BI, and studies and develops a marketing management system by using advanced technologies such as data warehouse, online analysis and data mining; The system extracts useful data from ERP data sources, and analyzes the internal rules and statistical results that can be used to guide the enterprise’s actions, so as to effectively improve the enterprise’s competitiveness.
Parkinson’s Disease and the COVID-19 Pandemic
Authors: Fearon Conor , Fasano Alfonso
Published: January 2021

Studies focusing on the relationship between severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), coronavirus disease 2019 (COVID-19), and Parkinson’s disease (PD) have provided conflicting results. We review the literature to investigate: 1) Are PD patients at higher risk for contracting COVID-19 and are there specific contributing factors to that risk? 2) How does COVID-19 affect PD symptoms? 3) How does COVID-19 present in PD patients? 4) What are the outcomes in PD patients who contract COVID-19? 5) What is the impact of COVID-19 on PD care? 6) Does COVID-19 increase the risk of developing PD? A literature search was performed from 1979 to 2020 using the terms: ‘Parkinson’s disease’ and ‘parkinsonism’ combined with: ‘COVID-19’; ‘SARS-CoV-2’ and ‘coronavirus’. It does not appear that PD is a specific risk factor for COVID-19. There is evidence for direct/indirect effects of SARS-CoV-2 on motor/non-motor symptoms of PD. Although many PD patients present with typical COVID-19 symptoms, some present atypically with isolated worsening of parkinsonian symptoms, requiring increased anti-PD therapy and having worse outcomes. Mortality data on PD patients with COVID-19 is inconclusive (ranging from 5.2%to 100%). Patients with advanced PD appear to be particularly vulnerable. Single cases of acute hypokinetic-rigid syndrome have been described but no other convincing data has been reported. The rapidity with which COVID-19 has swept across the globe has favored the proliferation of studies which lack scientific rigor and the PD literature has not been immune. A coordinated effort is required to assimilate data and answer these questions in larger PD cohorts.
A necessary condition for comparing and ranking of triangular fuzzy numbers on the basis of height-independent ranking techniques
Authors: Sotoudeh-Anvari Alireza
Published: January 2021

The open problem of comparing fuzzy numbers as one of the most important issues in fuzzy sets has been studied by many researchers. However, this problem has not been solved up to now and perhaps it will never be fully answered. This work proposes a necessary condition for ranking of triangular fuzzy numbers on the basis of some efficient height-independent ranking methods such as centroids, total integral value, signed distance and defuzzification. To the best of our knowledge, this paper provides the first use of a necessary condition in ranking methods. Fortunately, suggested approach is very straightforward, fast and efficient to use in the real problems. To evaluate the suggested approach with the result of existing methods, six examples are presented. Finally, we apply this necessary condition for ranking fuzzy numbers to a fuzzy failure mode and effect analysis (FMEA) problem. The results show that our approach is practical and has reasonable outcome.
Video super resolution using convolutional neural network and image fusion techniques
Authors: Kumar Vikas , Choudhury Tanupriya , Satapathy Suresh Chandra , Tomar Ravi , Aggarwal Archit
Published: January 2021

Recently, huge progress has been achieved in the field of single image super resolution which augments the resolution of images. The idea behind super resolution is to convert low-resolution images into high-resolution images. SRCNN (Single Resolution Convolutional Neural Network) was a huge improvement over the existing methods of single-image super resolution. However, video super-resolution, despite being an active field of research, is yet to benefit from deep learning. Using still images and videos downloaded from various sources, we explore the possibility of using SRCNN along with image fusion techniques (minima, maxima, average, PCA, DWT) to improve over existing video super resolution methods. Video Super-Resolution has inherent difficulties such as unexpected motion, blur and noise. We propose Video Super Resolution – Image Fusion (VSR-IF) architecture which utilizes information from multiple frames to produce a single high- resolution frame for a video. We use SRCNN as a reference model to obtain high resolution adjacent frames and use a concatenation layer to group those frames into a single frame. Since, our method is data-driven and requires only minimal initial training, it is faster than other video super resolution methods. After testing our program, we find that our technique shows a significant improvement over SCRNN and other single image and frame super resolution techniques.
Fuzzy rule based cluster analysis to segment consumers’ preferences to eco and non-eco friendly products
Authors: Ghosh Sanjukta , Thang Doan Van , Satapathy Suresh Chandra , Mohanty Sachi Nandan
Published: January 2021

Environment protection and basic health improvement of all social communities is now considered as one of the key parameters for the development. It has become a responsibility for both industry and academia to optimize the usage of finite natural resources and preserve them. Efficient promotion and strategic marketing of Eco Friendly products can contribute to this development. It is important to consider any market as a heterogeneous mix, which requires well-organized and intelligent split or segmentation. A survey was conducted in Kolkata, metropolitan city in India, through a structured questionnaire to measure Perceived Environmental Knowledge, Perceived Environmental Attitude and Green Purchase Behavior associated to 18 product categories identified by Central Pollution Control Board for Eco Mark Scheme, 2002. Two hundred and twenty three data inputs from the respondents were analysed for this study. Here in this study a fuzzy rule based clustering technique was performed to segregate customers into two sections considering three parameters like Perceived Environmental Knowledge, Perceived Environmental Attitude and Green Purchase Behavior associated to Eco friendly product, which acts as an input variable. The rule base has linguistic variables like Significantly High, Little High, Medium, Little Low and Significantly Low and output as “Eco friendly” or “Non-ecofriendly” consumers. A set of 5×5×5= 125 rules were developed for output determination. They were designed manually and the method is applied for detection of a set of good rules. Thirteen such good rules were identified through Fuzzy Reasoning Tool, which can lead to better Decision Making and facilitate the marketers to develop strategy and take up effective marketing decisions.
New real-time force monitoring device with enhanced accuracy for evaluation of applied force during the joint mobilization technique
Authors: Chia Kau Pui , Li Ooi Ke , Yuong Teh Shyong , Singh Om Prakash , Faudzi Ahmad Athif Bin Mohd , Sornambikai Sundaram , Madhanagopal Jagannathan
Published: January 2021

BACKGROUND: Force Monitoring Devices (FMDs) reported in the literature to monitor applied force during Joint Mobilization Technique (JMT) possess complex design/bulky which alters the execution of treatment, has poor accuracy and is unable to feel the resistance provided by soft tissues limits its usage in the clinical settings. OBJECTIVES: This study aims to develop a highly accurate, portable FMD and to demonstrate real-time monitoring of force applied by health professionals during JMT without altering its execution. METHODS: The FMD was constructed using the FlexiForce sensor, potential divider, ATmega 328 microcontroller, custom-written software, and liquid crystal display. The calibration, accuracy, and cyclic repeatability of the FMD were tested from 0 to 90 N applied load with a gold standard universal testing machine. For practical demonstration, the FMD was tested for monitoring applied force by a physiotherapist while performing Maitland’s grade I to IV over the 6th cervical vertebra among 30 healthy subjects. RESULTS: The obtained Bland-Altman plot limits agreement for accuracy, and cyclic repeatability was -1.57 N to 1.22 N, and -1.26 N to 1.26 N, respectively with standard deviation and standard error of the mean values of 3.77% and 0.73% and 2.15% and 0.23%, respectively. The test-retest reliability of the FMD tested by the same researcher at an interval of one week showed an excellent intra-class correlation coefficient of r= 1.00. The obtained force readings for grade I to IV among 30 subjects ranged from 10.33 N to 45.24 N. CONCLUSIONS: Appreciable performance of the developed FMD suggested that it may be useful to monitor force applied by clinicians during JMT among neck pain subjects and is a useful educational tool for academicians to teach mobilization skills.
The reasons for the collapse of enterprises in Poland
Authors:   Alfred Nobel University, Brągiel E. , Górka V. , Ślusarczyk B. , Dykiel M.
Published: January 2021

Businesses operating in a market economy cannot guarantee the continuity of their operations. In economic realities, in addition to developing companies that work well, there are also companies that go bankrupt. The article aims to analyze the situation and indicate the reasons for the collapse of enterprises in Poland. To do this, an analysis of the number of newly created and liquidated enterprises was conducted on the basis of data from the Central Statistical Office and a synthesis of the causes of their collapse based on a review of the literature. The division of reasons for bankruptcy of companies into microeconomic reasons (endogenous, internal) and macroeconomic reasons (exogenous, external) is the most common. Microeconomic reasons lie in the enterprise - that is in its organizational structure, in the management system and in the economic information system. Macroeconomic causes of bankruptcy are defined as factors that are outside the sphere of direct influence of the enterprise. However, they have a great influence on the functioning of the economic entity, because they are directly or indirectly in its environment. External (exogenous) and internal (endogenous) causes of enterprise collapse differ in the ability to anticipate and prevent them, as well as the intensity of their consequences. It is difficult to unambiguously relate them to specific sectors, the size of the enterprise or place of business. Internal causes have a significant impact on businesses, but they are easier to identify, control and correct. External causes (although the force of influence is similar to internal ones) are much more difficult to predict, and their consequences are very severe. The paper presents a generalized list of endogenous and exogenous factors that cause bankruptcies.
Analysis of integration and disintegration in the digital age
Authors:   Alfred Nobel University, Gribincea C. , Kessei S.Kh.
Published: January 2021

Integration is a process that is multifaceted and dynamic. In the modern world, integration and its opposite-disintegration-coexist or change each other concurrently at each point of the growth of countries and of integration associations. If incorporation, from the complementarity of the economies of the participating countries, makes the advantages of integrating disparate parts into a single whole, then disintegration weakens their mutual dependence. The new system of integration should ensure, in general, active human growth. The article explores the key directions of modernization that are appropriate to the Sustainable Development Strategy, allowing, through maintaining national identity and traditional spiritual values, a shift in the living conditions of the population. The processes for choosing life strategies, which is directly influenced by either integration or the other, are transformed by ideas about the environment, culture, and themselves. The task of disintegration is not only to oppose integration, but to create momentum for a new space for regional configuration. The processes of integration and disintegration in the world’s modern political system are becoming more common. In a globalized world, the article analyses the key causes of modern processes of disintegration and integration
The role of raw materials for geopolitical competition
Authors:   Alfred Nobel University, Pudło P. , Skuza W.
Published: January 2021

The article aims to present the most important issues of competition for raw materials, where different ideas of international trade are identified with political and financial pressure. The method of research used in the work is the analysis of literary heritage and historical facts that confirm or deny different theories. In particular, the theories of T. Malthus, neo-Malthusians and their opponents, as well as the struggle for oil and gas resources in the Middle East, the Arctic and the struggle for water resources in Central Asia were analyzed. In recent years, raw materials have become an instrument of international security. It is the struggle for sources of raw materials that is one of the decisive factors in world stability. Trade in resources should be the focus of regular observations to ensure geopolitical stability
Reading the Book as Object and Thing in L.M. Montgomery’s Emily Series
Authors: Pike E. Holly
Published: January 2021

This paper argues that in Montgomery’s Emily novels books perform functions both related and unrelated to the conveyance of text. Montgomery’s focus on Emily’s interaction with manuscripts and books establishes Emily’s understanding of the shift from private manuscript to commodity text as an aspect of literary professionalism.
Monetary Policy Response to a Migration Shock: An Analysis for a Small Open Economy
Authors: Hamann Franz , Anzola Cesar , Avila-Montealegre Oscar , Castro-Fernandez Juan Carlos , Grajales-Olarte Anderson , Guarín Alexander , Mendez-Vizcaino Juan C. , Ospina-Tejeiro Juan J. , Ramos-Veloza Mario A.
Published: January 2021

We develop a small open economy model with nominal rigidities and fragmented labor markets to study the response of the monetary policy to a migration shock. Migrants are characterized by their productivity levels, their restrictions to accumulate capital, as well as by the flexibility of their labor income. Our results show that the monetary policy response depends on the characteristics of migrants and the local labor market. An inflow of low(high)-productivity workers reduces(increases) marginal costs, lowers(raises) inflation expectations and pushes the Central Bank to reduce(increase) the interest rate. The model is calibrated to the Colombian economy and used to analyze a migratory inflow of financially constraint workers from Venezuela into a sector with flexible and low wages.
SEMI-FIELD ULV EVALUATION OF AN ALL-PURPOSE BOTANICAL INSECTICIDE CONTAINING CEDARWOOD AND CINNAMON OILS AGAINST ADULT AEDES AEGYPTI
Authors: Bibbs Christopher S.
Published: January 2021

Public health mosquito control operates with only two classes of mosquito adulticides: pyrethroids and organophosphates. Recent work improving the emulsification of essential oils has increased the potential for development of plantderived active ingredients. There is a growing body of literature on essential oils for various roles in mosquito management. NatureCide Pest Management (NCPM), a product available in private and commercial home pest control, uses a mixture of 25.3% cedarwood oil and 12.7% cinnamon oil as a Federal Insecticide, Fungicide, Rodenticide Act (FIFRA) exempt insecticide for both indoor and outdoor use. Recent investigations by the Anastasia Mosquito Control District of St. Johns County have found other FIFRA exempt products to be effective as a residual spray on vegetation. In continuing the exploration of botanical insecticides, NCPM was used in ULV tests against Aedes aegypti (L.) within its 35-122 ml per L of water label rate. Applications at 35 ml/L resulted in 60-70% knockdown after 1 hr and mortality after 24 hr. Increasing the rate to 70 ml/L resulted in 100% knockdown and mortality across all replications. Crystalline precipitation of the microemulsion was observed in mix tanks after standing for at least 2 wk, but it was not apparent that the efficacy of the product was reduced as a consequence. Cedarwood oil and cinnamon oil are a beneficial combination for ULV adulticiding against mosquitoes and could have a beneficial role for integrated mosquito management.
A NEW LABORATORY COLONIZATION OF AEDES AEGYPTI AFTER REEMERGENCE AND UNSUCCESSFUL ERADICATION IN ST. AUGUSTINE, FLORIDA
Authors: Xue Rui-De
Published: January 2021

After unsuccessful eradication attempts against Aedes aegypti (L.) following a sudden re-emergence in St. Augustine, Florida in early 2016; a new locally acquired colony strain of Ae. aegypti was established at the Anastasia Mosquito Control District (AMCD) in June 2017. Aedes aegypti adults were maintained in cages at the AMCD insectary. Larval and adult mosquitoes were collected from downtown St. Augustine, Florida. Female mosquitoes at 5-7 days old were fed upon the exposed forearm of human volunteers in the 1 st and 2 nd generations. Mating was observed in a large cage and confirmed with eggs deposited on wet filter paper in ovicups. Over 90% egg hatch was observed in the laboratory. The new colony strain of Ae. aegypti has been cataloged at the USDA, Center for Medical, Agricultural, and Veterinary Entomology facility in Gainesville, FL and is being used to further research and control this species across North Florida.
EFFICACY OF COMMERCIAL ATTRACTIVE TOXIC SUGAR BAIT STATION (ATSB) AGAINST AEDES ALBOPICTUS
Authors: Aryaprema Vindhya S.
Published: January 2021

The use of toxic sugar baits is a new paradigm in mosquito control. A commercial product of attractive toxic sugar bait station (Spartan Mosquito Eradicator) contains a toxic sugar bait with sodium chloride as the active ingredient and yeast as an attractant. We studied the efficacy of the device against adult Aedes albopictus Skuse. The study composed of a laboratory and a field component with treatment and control cohorts. The treatment in the laboratory experiment resulted in nonsignificant mortality of adult mosquitoes compared with untreated mosquitoes. Neither laboratory nor field components of the study showed significant evidence that the commercial product could reduce the abundance of Ae. albopictus in the natural environment. The device may need to be improved and further evaluation conducted.
EVOLUTION IN BREAST IMAGING
Authors: Sikchi Sushil J.
Published: January 2021

Evolution in breast imaging has dramatically changed and upgraded  by  wide variety of technologic advances from the early days of direct-exposure film mammography to xeromammography to screen-film mammography to the current era of full-field digital mammography and digital breast tomosynthesis. In early 1950 Mammography has been introduced along with the breast self examination. After two decades thermography and ultrasound examination  has been added in the breast imaging . From year 1990 to 2000 drastic technological advances, organized screening,  with  BI-RAD  classification introduced by  American College of Radiology Breast Imaging Reporting and Data System have helped to shape the specialty of breast imaging. With the development of digital mammography and tomosynthesis in 2020, breast ultrasonography and breast magnetic resonance imaging, both complementary to mammography,  has set new standard in diagnostic accuracy of breast  lesions.This  paper gives a quick insight  to the development of   breast imaging and reviews the evolution of breast imaging starting from a historical perspective and progressing to the present day.

Keywords: Mammography screening, tomosynthesis ,Digital mammography.
KNOWLEDGE AND PREVALENCE OF RISK FACTORS FOR DEEP VEIN THROMBOSIS AMONG ADULT SAUDI POPULATION
Authors: Aljaroof Abdulla Hassan
Published: January 2021

While the reported annual incidence of venous thrombo-embolism varies widely, ranging from 43.7 to 145 per 100 000, the true incidence in the Kingdom of Saudi Arabia (KSA) remains unknown. Deep Vein Thrombosis (DVT) is a term that refers to blood clots inside a deep vein in the body, most commonly in lower extremities (usually calf or thigh); in rare cases, it can be in upper extremities. The main aim of this study was to assess the public knowledge and extent of DVT and to assess the influence of socio-demographic factors. The objectives were:

To test the association between gender and the prevalence of DVT.

To test the association between body mass index (BMI) and the prevalence of DVT.

To test whether recent or current pregnancy and DVT are significantly associated.

To test the significance of a family history of DVT and the prevalence of DVT among members of the same family.

To fit binary logistic models that flag the important factors for DVT

Methods

The study was cross-sectional and it involved the adult population in Saudi Arabia. The total enumeration method was used to include male and female that agreed to answer the questionnaire in this study. The questionnaire included demographic information and knowledge and attitudes towards the symptoms, and risk factors measures.

Results

The ages of 317 of the 484 respondents who agreed to fill out the questionnaire were between 19 and 30 years. Males were 35.8% and females 64.2%, while 21.8% of the respondents reported having an incidence of DVT. DVT was statistically significantly associated with gender and pregnancy condition p<.05 in both cases while the highest risk factor was gender where females were 2.205 more times likely to have DVT than males [95%CI;1.85,2.63, p < .000].

Conclusions

There is a general increase in knowledge for DVT and also a general increase in incidences of DVT in Saudi Arabia compared to previous literature. BMI, gender, and pregnancy condition are the main risk factors of DVT.

Keywords: Deep vein thrombosis, risk factors, Surgery, Saudi Arabia
Tuturan Imperatif dalam Bahasa Batak Angkola Mandailing
Authors: HASIBUAN SITI MARIANA , Hermandra Hermandra , Charlina Charlina
Published: January 2021

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis bentuk fungsi dan makna pragmatik dalam bahasa Batak Angkola Mandailing. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode deskriptif analisis. Penulis mengumpulkan data dengan teknik rekaman melalui strategi sadap, teknik dokumentasi, dan teknik catat atau transkripsi data. Teknik analisis data pada penelitian ini dimulai dengan mengidentifikasi data, klasifikasi data, penyajian data, menganalisis data dan menyimpulkan. Berdasarkan analisis data ditemukan delapan bentuk tuturan imperatif dalam bahasa batak angkola Mandailing yaitu perintah, larangan, ajakan, persilaan, permohonan, permintaan, pembiaran dan suruhan. Pada fungsi tuturan imperatif ditemukan sembilan fungsi yaitu perintah, harapan, saran, permohonan, pemberian izin, ajakan, permintaan, anjuran, dan larangan. Pada makna ditemukan enam belas makna pragmatic imperatif yaitu perintah, permintaan, permohonan, desakan, bujukan, imbauan, persilaan, ajakan, permintaan izin, larangan, harapan, umpatan, ucapan selamat, anjuran, ngelulu, dan nasihat.
Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19
Authors: Tombe Trevor
Published: January 2021

In this article, Trevor Tombe examines the sustainability of Canada's public debt in the face of steadily rising provincial debt, a severe economic shock from COVID-19, and mounting health-care costs associated with an aging population. He finds that while the federal debt is solidly sustainable, despite a large increase owing to COVID-19, the debt burden of most provincial governments is not. He discusses some of the policy options available to improve fiscal outlooks, focusing in particular on reform of federal transfers.
Policy Forum: Carrying On About Carrying On Business: A Response to "The GST/HST Obligations of Non-Resident E-Commerce Firms"
Authors: Halpern-Shavim Zvi
Published: January 2021

Non-resident suppliers of digital products and services are not required to collect and remit goods and services tax (GST)/harmonized sales tax (HST) if they are not "carrying on business" in Canada. The term "carrying on business" in Canada is not defined in the legislation. Leaving aside policy arguments in favour of, or against, requiring such non-resident suppliers without a physical presence in Canada to register, the author of this article considers whether the current legal framework should be reinterpreted to require such suppliers to become registered for GST/HST on the basis of a purely digital presence. He addresses these issues by considering the textual, contextual, and purposive meaning of the term "carrying on business" (and its permutations) in the Excise Tax Act (Canada) (ETA). He concludes that while developments in other areas of law, such as conflict-of-laws jurisprudence, may expand the common-law meaning of "carrying on business" in a jurisdiction to include having a purely digital presence, the interpretive framework particular for tax statutes in Canada, and the specific use of the term in the ETA itself, lead to the conclusion that a specific change in law would be the more appropriate way to impose registration and collection obligations on such non-resident suppliers.
Policy Forum: Crisis, Cleanup, and the Prospect of Long-Term Fiscal Change
Authors: Tillotson Shirley
Published: January 2021

In this article, Shirley Tillotson compares policies adopted by the Canadian government to address the fiscal demands of the Second World War with a widely available income-assistance measure introduced in 2020 in response to the COVID-19 pandemic. She also discusses elements of post-war tax administration with an eye to parallels that can help us to think about our current situation and plans for the near future. Emphasizing the great difficulties and worries that burdened decision makers in the earlier period, Tillotson underscores the need for modesty in our expectations and urges attention to both contingencies of the moment (such as the life experience of key decision makers) and the longer-term structural dynamics at play (such as changes in the composition of the labour market).
Selected US Tax Developments: New Proposed Regulations Under the Section 1061 Carried Interest Rules
Authors: Glicklich Peter A. , Benson Gregg M.
Published: January 2021

The Tax Cuts and Jobs Act of 2017 added new section 1061 to the Internal Revenue Code. That provision added a three-year holding period for fund managers holding "carried interests" to qualify for long-term capital gain treatment. On August 14, 2020, the Internal Revenue Service published proposed regulations that provide much-needed guidance. As proposed, however, the new rules are quite complex and include a number of traps for the unwary. We discuss some of the key provisions of the proposed regulations and consider their impact for Canadian funds and their Canadian and US managers.
Hubungan Stress dengan Kebiasaan Merokok pada Komunitas Pendaki Indonesia Korwil Yogyakarta
Authors: Mayah Ismi Chairunnisah
Published: January 2021

Perilaku merokok merupakan salah satu kebiasaan yang dapat ditemui hampir di setiap kalangan masyarakat, baik laki-laki maupun perempuan, mulai dari usia muda hingga tua. Rokok bukan lagi menjadi hal yang baru atau asing lagi di masyarakat. Sangat mudah untuk menemukan orang yang merokok, seperti di rumah, kantor, cafe, tempat-tempat umum, di dalam kendaraan, bahkan hingga di sekolah-sekolah. Merokok sudah menjadi lifestyle pada kebanyakan penduduk di negara bekembang, termasuk Indonesia. Indonesia merupakan salah satu negara dengan jumlah perokok terbesar di Dunia. Dari data World Health Organization (WHO) pada tahun 2008, dapat disimpulkan bahwa Indonesia menempati urutan ketiga setelah China dan India pada sepuluh negara perokok terbesar. Jumlah perokok di Indonesia mencapai 65 juta penduduk. Sementara China mencapai 390 juta perokok dan India 144 juta perokok. Data dari Badan Penelitian dan Pengembangan Kesehatan, 2013. Mengungkapkan banyak di kalangan mahasiswa yang menyatakan bahwa dengan merokok dapat menghilangkan stres, kecemasan, gelisah, marah, sulit tidur, dan lain-lain. Penelitian ini bertujuan untuk mengetahui adanya hubungan antara stress dengan kebiasaan merokok pada Komunitas Pendaki Indonesia Korwil Yogyakarta. Jenis penelitian ini menggunakan deskriptif korelasional dengan pendekatan cross sectional. Pengambilan sampel menggunakan teknik total sampling. Analisa data menggunakan Kendall tau. Hasil penelitian menunjukkan koefisien korelasi sebesar 0.055 pada signifikan 0.000 (p value <0.01). Dapat disimpulkan bahwa terdapat hubungan signifikan antara stress dengan kebiasaan merokok responden yang merupakan komunitas pendaki dimana semakin tinggi tingkat stressnya, semakin berat pula kebiasaan merokoknya.
THE ROLE OF INTERNATIONAL COMMERCIAL ARBITRATION IN ENHANCING FOREIGN DIRECT INVESTMENT: LESSONS FOR ALGERIA
Authors: Hathout Takyeddine , Abdul Rahman Rohana , Md. Nor Mohd Zakhiri
Published: January 2021

Following the upsurge and development in the globalized and emerging economies, commercial misunderstanding and disputes transcending national borders may also be on the rise. Such disputes can hamper the economic activities and operation within those emerging economies, in particular those activities related to the foreign direct investment. National legal mechanism may not be attractive to international investors. Instead, international commercial arbitration (ICA) could be a preferred choice by foreign investors through which contractual disputes can be resolved via independent forum because it helps to foster market efficiency, facilitate foreign direct investment and protect the interest of foreign investors. To offer insights on this issue theoretically and empirically, this paper presents a logic-based and empirically based conceptual discussion to investigate the influence of ICA on FDI, in particular its application in the context of Algeria and the importance of domestic courts’ execution of arbitral awards. The paper finds that ICA is indispensable to contractual conflict resolution and can consequently assists FDI inflows into the country that entrenches it. Algeria may increase FDI inflows by strengthening the legal framework for arbitration through the enhancement of national laws relating to ICA and guaranteeing their effective execution and enforcement by local judicial system.
REASSESSING THE ROLES OF THE YANG DI-PERTUAN AGONG AND THE RULERS IN THE MAKING OF INTERNATIONAL TREATIES
Authors: Azrae Ahmad Nasyran
Published: January 2021

Malaysia continuously negotiates, signs and ratifies international treaties to foster closer relationship with its counterparts. The Federal Constitution of Malaysia provides no direct provision in granting treaty-making capacity to a specific person(s) or institution(s). However, it may be deduced from the available provisions that such power is exercisbale by the executive arm of the Federal Government. By definition, the executive includes the Yang di-Pertuan Agong, which is elected among the Malay Rulers by the Conference of Rulers. This paper reassesses the roles and functions of the Yang di-Pertuan Agong and the Rulers in the making of international treaties. The study is carried out using library based research method that assesses the provisions of the Federal Constitution, local case(s) and international conventions, in particular the Vienna Convention on the Law of Treaties 1969. The paper will delve into the available legal documents to explain the functions of the Yang di-Pertuan Agong and the Rulers under the Federal Constitution and accordingly reassess the legal position of the the Yang di-Pertuan Agong and the Rulers in the making of international treaties. The finding of this paper will show that, in practice, the Yang di-Pertuan Agong and the Rulers hve no the executive power to conclude and sign international treaties. Nonetheless, the Federal Constitution does confer certain limited powers on the Yang di-Pertuan Agong and the Rulers that may indirectly influence the making of international treaties. These roles are normally consultative in nature.
Earnings dan Liquidity sebagai Prediktor Kepailitan Bank Perkreditan Rakyat di Indonesia
Authors: Soekirno Hesti budiwati
Published: January 2021

Salah satu ukuran untuk dapat bertahan hidup dan menjaga keberlanjutan suatu bank adalah kemampuan meraih keuntungan, Ketidakmampuan mendapatkan keuntungan dapat menjadi ancaman kepailitan bagi bank. Penelitian ini bertujuan membentuk model prediksi kepailitan Bank Perkreditan Rakyat pada variasi waktu 1 triwulan (MP1), 2 triwulan (MP2), 4 triwulan (MP4) dan 8 triwulan (MP8) sebelum pailit. Variabel prediktor adalah earnings dan liquidity yaitu ROA, ROE, BOPO, NIM dan LDR, dan variabel terikat adalah pailit dan tidak pailit. Metode analisis menggunakan regresi logistik dilanjutkan pengujian akurasi model. Populasi penelitian Bank Perkreditan Rakyat di Indonesia. Sampel sebanyak 229 Bank Perkreditan Rakyat terdiri dari 29 Bank Perkreditan Rakyat pailit dan 200 Bank Perkreditan Rakyat tidak pailit menggunakan laporan publikasi keuangan periode 2006 sampai 2017. Hasil penelitian menunjukkan dari keempat model prediksi, MP4 paling layak dan akurat sebagai model prediksi kepailitan Bank Perkreditan Rakyat yang dibentuk dari rasio ROA dan LDR. Pada tataran permodelan dengan cut off point 0,20 , MP4 memiliki akurasi 89,2% dan tataran validasi dengan cut off point 0,09 MP41 memiliki akurasi 91,74% serta secara individu maupun serentak berpengaruh signifikan terhadap kepailitan. Berdasarkan keunggulan itu maka MP4 dipilih sebagai model yang mampu memprediksi peluang kepailitan Bank Perkreditan Rakyat di Indonesia.
Konstruksi Reputasi dan Responsivitas Instansi Pemerintah Melalui Media Sosial pada Situasi Pandemi Covid-19 di Indonesia (Analisis Wacana Pada Laman Facebook Direktorat Jenderal Perbendaharaan Kementerian Keuangan RI)
Authors: Nur Muhammad
Published: January 2021

Government agencies are required to continue to work and provide optimal and responsive public services to various issues and conditions. Preaching on social media can be a medium for government agencies to construct certain discourses, such as a responsive attitude to the current emergency situations. DGT as a government agency under the Ministry of Finance of the Republic of Indonesia responsible for managing the State Budget has a business continuity plan (BCP) that is responsive to various situations that occur. This article aims to find and explain the news construction process in the Facebook social media account of DJPb which shows the responsiveness of DJPb in the Covid-19 pandemic situation in Indonesia. This study uses Teun A. Van Dijk's discourse analysis (DA) method to find textual components (news schemes)  of the news and texts on DJPb’s Facebook page. The results showed that there was a reputation and responsiveness construction process in the form of discourse produced in the news on DJPb's Facebook social media account during the Covid-19 pandemic situation in Indonesia. DJPb’s responsiveness is important and very necessary to ensure that public services related to disbursement of APBN such as employee salaries, BOS funds, UMi credit, etc. including APBN funds for handling in emergency situations such as the Covid-19 pandemic can continue to run well to support the implementation of government’s programs.
Faktor-Faktor yang Mempengaruhi Rasio Beban Pajak Perusahaan: Studi Empiris Sektor Manufaktur di Indonesia
Authors: Kurniawan Tria Sandi
Published: January 2021

This paper examines corporate tax ratio of manufacturing sector in Indonesia. In this study, we use firm level data from Industry Survey of Central Bureau of Statistics. The result shows that in small and medium company percentage of foreign ownership is a significant determinant of tax ratio, whereas in big companies capital is a significant determinant of tax ratio. This study also find that there is negative relationship between profitability and tax ratio. This indicates that there is tax avoidance risk in manufacturing sector in Indonesia. Further examination shows that industry of coal and oil refining product and also repair and installation of machinery and equipment has the biggest risk of tax avoidance. Therefore we recommend subsectoral tax audit for to prove the findings of this study.

 

Penelitian ini menganalisis tax ratio perusahaan pada sektor manufaktur di Indonesia. Dalam penelitian ini digunakan data mikro perusaahaan manufaktur yang bersumber dari Survei Industri Badan Pusat Statistik. Hasil analisis menunjukkan bahwa terdapat hubungan positif antara kepemilikan asing dan tax ratio pada perusahaan menengah dan kecil, hal ini berbeda dengan pada perusahaan besar dimana kapital merupakan faktor yang mempengaruhi tax ratio. Hasil analisis juga menunjukkan bahwa terdapat hubungan negatif antara profitabilitas dan tax ratio. Hal ini mengindikasikan bahwa terdapat resiko penghindaran pajak pada sektor manufaktur di Indonesia. Penelitian lebih lanjut mengungkapkan bahwa industri produk dari batu bara dan pengilangan minyak bumi serta usaha reparasi dan pemasangan mesin dan peralatan merupakan industri dengan resiko penghindaran pajak yang terbesar. Oleh karena itulah kami menyarankan agar dilakukan pemeriksaan pajak subsektoral untuk membuktikan temuan pada penelitian ini.
Pengaruh Pertumbuhan Ekonomi, Foreign Direct Investment dan Tax Rate Terhadap Penerimaan PPh Badan Negara ASEAN
Authors: Inriama Merry , Setyowati Milla Sepliana
Published: January 2021

Keterbukaan perekonomian menjadi penentu yang penting dalam pertumbuhan ekonomi. Kondisi perekonomian suatu negara dapat memberi dampak terhadap penerimaan sektor perpajakan. Hal ini dapat dilihat dari salah satu penerimaan pajak suatu negara yaitu melalui penerimaan PPh Badan. Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh pertumbuhan ekonomi yang diukur dengan Gross Domestic Product (GDP), Foreign Direct Investment (FDI), dan Tax Rate terhadap besarnya penerimaan PPh Badan (CIT) dalam kasus lima negara ASEAN selama periode 1999-2018. Metode penelitian ini dilakukan dengan menggunakan regresi data panel dengan estimasi Random Effect Model atau Generalized Least Square (GLS) dengan program Eviews. Hasil penelitian ini secara simultan menunjukkan bahwa variabel independen yaitu GDP, FDI, dan tax rate memiliki pengaruh yang signifikan terhadap variabel dependen yaitu penerimaan PPh Badan (CIT). Secara parsial PDB dan tax rate memiliki pengaruh positif dan signifikan yang artinya kenaikan atau penurunan GDP dan tax rate akan mempengaruhi kenaikan atau penurunan penerimaan PPh Badan (CIT), sedangkan FDI tidak memiliki pengaruh terhadap penerimaan PPh Badan (CIT). Melalui penelitian ini diharapkan dapat mengukur variabel-variabel yang memiliki pengaruh terhadap penerimaan PPh Badan, sehingga penerimaan PPh Badan dapat ditingkatkan.
La sostenibilidad: una mirada hacia las principales herramientas de evaluación en los destinos turísticos
Authors: Robert Beatón Martha Omara , Echarri Chávez Maité , Díaz Saraiba Jennifer , Martínez Robert Víctor
Published: January 2021

El presente trabajo tiene como objetivo determinar las herramientas, métodos y modelos que permitan evaluar la sostenibilidad en un destino turístico, tomando como base las que refiere la literatura científica consultada y a partir de parámetros definidos en investigaciones precedentes sobre el estudio de la sostenibilidad. Utilizando fundamentalmente los métodos de síntesis de la bibliografía sobre el tema objeto de estudio y el análisis comparativo. Los resultados de este análisis demostraron que las herramientas modelos y métodos no permiten evaluar la sostenibilidad desde un enfoque interdimensional, intradimensional y multidimensional que integre las dinámicas complejas que concurren en la gestión de un destino turístico, sentando las bases para realizar investigaciones desde otras áreas del conocimiento en la búsqueda de instrumentos dirigidos a reconocer y a comprender la visión holística de la sostenibilidad en los destinos turísticos.
Propuesta de acciones de mejora para la gestión del servicio a cruceros en la Sucursal Occidente de la agencia de viajes Cubatur S.A.
Authors: Morgado Díaz Anabe
Published: January 2021

El fenómeno de los cruceros es la modalidad turística de más rápido crecimiento en el mercado de viajes de placer. El Caribe, a lo largo de estos años, ha estado posicionado entre los destinos de preferencia para los cruceristas. Dentro de esta se encuentra Cuba, destino que tiene amplias posibilidades de insertarse como uno de los principales en la actividad de cruceros en la región. Precisamente la Sucursal Occidente de la agencia de viajes Cubatur S.A es una de las agencias de viajes que brindan servicios al turismo de cruceros en el destino; sin embargo, el receptivo disminuyó sus niveles de ingresos de cruceros en el presente año un 15,1% con respecto al año 2018; además, en la entidad no se explota al máximo sus capacidades en cuanto a la operación de los cruceros. Se propone entonces realizar una valoración de la situación actual de la gestión del servicio a cruceros en esta Sucursal con el fin de determinar su situación real en cuanto a este tipo de actividad. Para ello se aplicaron métodos teóricos como el análisis-síntesis, inductivo-deductivo e histórico-lógico; y como principales métodos empíricos, la observación directa no participativa, entrevistas (no estandarizadas) y encuestas a cruceristas. También se aplicaron herramientas tales como el diagrama de Pareto, la matriz de Vester, la matriz de clasificación, la matriz de fallas-procesos, el método ABC y la matriz DAFO. Se aplicó además una metodología apoyada en la de Ruiz (2014) para diagnosticar la gestión del servicio a cruceros en la Sucursal. Como principales resultados se determinaron los problemas que afectan a la agencia en cuanto a la actividad de cruceros, se realizó una valoración de esta gestión y se propusieron un conjunto de acciones que respondían a las problemáticas detectadas.
Analogía comparativa entre las redes sociales chinas y occidentales para la comercialización de productos servicios de alojamiento
Authors: Llanes Rosales Diana
Published: January 2021

El turismo ha experimentado una continua expansión y diversificación, convirtiéndose en uno de los sectores económicos con mayor pujanza a nivel mundial, incluido en este tiempo de crisis actual (García, 2013). Uno de los principales puntos del crecimiento de turistas ha sido la llegada de internet, debido que a través de esta herramienta se hace más fácil la realización de los viajes.