bluuebunny/crossref_metadata_2025 huggingface dataset:
Effect of Regular Exercise on Low-Density Lipoprotein Level
Authors: Barman Aloke Sen , Dey Atindra Nath
Published: December 2023

Low-density lipoprotein (LDL) is called bad cholesterol. High LDL level leads to a build-up of cholesterol in arteries, which may elicit heart disease. Therefore, it is necessary to keep under controlled LDL levels for the safety of life. The researchers in this study investigate whether exercise may lead to decreasing the LDL level. A total of sixty undergraduate willing female students, with a mean age (of 22+1 years), were conveniently selected from two populations and divided into two groups: the exercise group (n=30) and the wait-for-list control group (n=30). A total of four hours per day and six days per week of exercise and games were practiced for twelve weeks by the exercise group. The Hitachi 704 analyzer conducted a lipid profile test during pre and post-intervention. The level of LDL was decreased by 32.48% after twelve weeks in the exercise group. It can be explained that the physiological process of fat loss occurs when fats are liberated from adipocytes and other areas into circulation to supply the needed energy during exercise.
Barriers to Balanced Scorecard institutionalization in a brazilian army unity
Authors: Lisboa Sidnei de Moura , Diehl Carlos Alberto , Benin Maicon Manoel , Marquezan Luiz Henrique Figueira , Pessin Rafael Luis
Published: December 2023

Purpose: Based on Kasurinen's model (2002), this study aims to analyze the barriers in the BSC institutionalization process in a Brazilian Army unit, discussing its main influencing factors.
Design/methodology/approach: It is a case study with a descriptive approach. The collection of evidence was conducted through interviews, questionnaires, document analysis, and observation.
Findings: The study mapped five barriers in the project: lack of top management sponsorship; organizational culture; fear of exposure of people; lack of training; and lack of systems integration. Due to the power structure in this type of organization, the barrier linked to the lack of management support exerted the main influence on the process.
Originality/value: The research contributed by discussing the processes of implementation and institutionalization of management control tools and the possible barriers found in public organizations. Furthermore, it discussed how organizational characteristics can influence the process, providing factors that public managers should consider when formulating projects.
​​RAISE THE AWARENESS OF GENDER EQUALITY AND PROMOTE THE HARMONIOUS DEVELOPMENT OF MEN AND WOMEN​
Authors: Xiaojuan Nan , Mohd Yusoff Azlina
Published: December 2023

Equality between men and women is the basic national policy of our country, and the gender harmony is the basic guarantee of social harmony and stability. General Secretary Xi Jinping pointed out in his 20th report, " We will adhere to the basic state policy of gender equality and protect the legitimate rights and interests of women and children."According to the 2022 Global Gender Gap Report released by the World Economic Forum, China ranked 102nd in the gender equality index among 145 countries, leaving a long way to achieve gender equality. In order to understand the gender awareness of college students in our college, improve the concept of gender equality, and implement the basic national policy of gender equality in China, the "gender awareness survey of college students" is carried out for college students. A total of 4,376 valid questionnaires were collected. It is found that the traditional concept of "strong men and weak women" has been broken. College students have a high awareness of gender equality, especially female students. Women need to get more equal opportunities. Finally, five measures are proposed: offering different types of courses on gender equality for college students; caring for girls, encourage them to be "four self" female students; including gender equality awareness education in staff training, integrating gender awareness into mainstream decision-making; and establishing a special gender / women research center.
Characterization and comparison of the plant growth promoting rhizobacteria associated with Basmati-129 & Ranbir Basmati rice indigenous to Jammu & Kashmir, India
Authors: Andrabi Tabia , Sharma Nitika , Ambardar Sheetal , Salgotra R.K. , Vakhlu Jyoti
Published: December 2023

Two Basmati rice cultivar (Ranbir Basmati & Basmati-129), indigenous to J&K, were explored for the plant growth promoting bacteria associated with its rhizosphere, rhizoplane and endorhizosphere during its vegetative growth stage. A total of 48 bacteria were isolated, 18 from the Ranbir Basmati cultivar (known for superior quality grain & aroma), 13 from the Basmati-129 cultivar (a high yielding variety) and 17 from the bulk field soil. The bacteria have been cataloged from rhizosphere, rhizoplane and endorhizosphere for two varieties. Sequencing of the 16S rRNA gene and plant growth promoting activities revealed that some bacteria seemed to be common to both the varieties and some were cultivar specific. However, some of these rhizobacteria were also present in the bulk soil and others were not. Therefore, both grain and the soil are source of rhizobacteria, and each cultivar selects and attracts bacteria specifically from bacterial pool present in the soil. In addition, though low number of bacterial species were isolated from the high yielding variety Basmati-129 but it harbored higher percentage of plant growth promoting rhizobacteria; PGPRs in comparison to Ranbir Basmati.
Enterobacteriacae resistance to antibiotics and treatment options
Authors: Subotić Svjetlana , Elez-Burnjaković Nikolina , Ristić Siniša , Joksimović Bojan , Stevanović Goran , Kulić Jovan
Published: December 2023

Bacterial resistance to antibiotics is a problem that arose simultaneously with the beginning of their use and on a global level represents one of the biggest threats to public health. At the beginning of the twenty-first century, the emphasis of the medical and pharmaceutical public is on Gram-negative bacteria, especially enterobacteria, which show resistance to most, and some to all, available antibiotics. Treatment of infections caused by multiresistant bacteria is a big challenge for clinicians. Although bacterial resistance to antibiotics is a global problem, resistance rates vary significantly from country to country, and when it comes to hospital pathogens, from institution to institution. Monitoring antibiotic resistance in one’s own environment is one of the first steps in the prevention and control of infections caused by multiresistant bacteria.
Eksplorasi Potensi Bahan Alam Sebagai Tabir Surya
Authors: Sari Dewi Kadek Ratna , Chandra Yowani Sagung
Published: December 2023

Kulit manusia memiliki perlindungan tersendiri terhadap bahaya sinar UV, tetapi radiasi ultraviolet yang berlebih dapat mengakibatkan perlindungan ini berkurang. Radiasi ultraviolet seringkali menyebabkan kerusakan jaringan tubuh seperti eritema, edema, sunburn, tanning, hyperplasia, photoaging bahkan kanker kulit. Tabir surya merupakan salah satu produk yang dapat digunakan untuk membantu melindungi kulit. Tabir surya dari bahan alam berpotensi digunakan sebagai perlindungan kulit dari radiasi ultraviolet. Tujuan penelitian ini untuk mengetahui potensi dari bahan alami yang dapat dimanfaatkan sebagai tabir surya. Metode yang digunakan adalah literatur review pada database jurnal penelitian dari tahun 2018 sampai 2023. Hasil penelitian menunjukkan adanya potensi dari berbagai bahan alam baik dalam bentuk ekstrak maupun sediaan dengan pengujian secara in vitro. Tanaman yang dapat dimanfaatkan sebagai tabir surya seperti daun stroberi, pegagan, buah sirsak, buah pare, daun kelor, ganggang hijau, daun keledang dan biji buah alpukat. Tanaman tersebut banyak ditemukan mengandung senyawa fenolik terutama flavonoid yang terbukti mampu menyerap paparan sinar UV.
Exploring The Advantages and Obstacles of Mobile Governance in Kashmir a Comprehensive Study
Authors: Dar Showkat Ahmad
Published: December 2023

Mobile governance (m-Governance) has emerged as a new paradigm for governance in many countries, including India. This study investigates the benefits and barriers of m-governance in the context of Jammu and Kashmir. The study used an analytical and documentary method to reach at conclusion. The findings suggest that m-governance has the potential to enhance citizen engagement and participation, increase transparency and accountability, and improve service delivery. The study also highlights several barriers that hinder the effective implementation of m-governance, including the lack of technological infrastructure and expertise, low literacy rates, and limited access to mobile devices and network connectivity, particularly in rural areas. Furthermore, the study identified concerns related to data privacy and security as a significant challenge to the adoption of m-governance. The study recommends that policymakers should take a holistic approach to m-governance by addressing the barriers and challenges while leveraging the benefits of mobile technology. The study recommends that the government should prioritize the establishment of technological infrastructure, providing digital literacy programs, and strengthening data protection laws to address citizens' privacy concerns. The study concludes that m-governance has the potential to transform the governance landscape in Jammu and Kashmir by improving transparency, accountability, and service delivery, but it requires a collaborative effort from policymakers, government officials, citizens, and private stakeholders to overcome the barriers and harness its full potential.
Sistema Federativo de Cooperação entre a Democracia Participativa e a Subsidiariedade
Authors: Gonçalves de Quadros Doacir , Coimbra Marques Farias Magalhães Bispo de Sales Fernando
Published: December 2023

O objetivo deste artigo é realizar uma análise conceitual sobre o sistema federativo de cooperação e tecer algumas considerações sobre a sua vigência após 35 anos da promulgação da Constituição de 1988. O método adotado é o analítico-dedutivo, realizado a partir da literatura pertinente a Teoria do Estado, Direito Constitucional e Sistema Federativo. Enfatiza-se neste artigo sobre a necessidade de que o atual sistema federativo fiscal em vigência no Brasil esteja em consonância com a densificação da democracia participativa e plural tendo como instrumento o princípio da subsidiariedade.
Animais como Sujeitos de Direitos
Authors: Hupffer Haide Maria , Roque Thaís Rúbia
Published: December 2023

O objetivo do trabalho é apresentar como diferentes países se posicionam em suas legislações internas sobre a proibição de crueldade contra os animais não humanos e se consideram os animais não humanos como seres sencientes, bem como busca-se analisar os fundamentos das decisões jurisprudenciais que reconhecem os animais não humanos como seres sencientes e sujeitos de direito. De porte interdisciplinar, utiliza-se de pesquisa exploratória e descritiva com apoio no método histórico, comparativo e o dedutivo, tomando-se por base dados bibliográficos, documentais e jurisprudenciais. Como resultados, observa-se uma clara tendência nas decisões de tribunais brasileiros em reconhecerem os animais como sujeitos de direito e seres sencientes. A natureza adquiriu status de sujeito de direito no Equador e na Bolívia. Os preceitos de igualdade universal incluem os animais não humanos que são sujeitos de vida, seres sencientes e como tais, detentores da dignidade.
Processo de Modelagem 3D Low Poly para jogos por meio de concepts 2D
Authors: Bruggner Grassi Nicholas , Madalozzo Seifert Éden
Published: December 2023

Este texto trata-se de um artigo referente à pesquisa e desenvolvimento de assets 3D para o jogo Mun Ante, partindo de concepts 2D, que se integrem com sprites de personagens 2D. O objetivo desta projeto consistiu na criação dos assets 3D, visando manter a visão dos concepts 2D bem representados na modelagem do ambiente 3D, principalmente para jogos, devido à quantidade reduzida de polígonos. Foram compiladas boas práticas para a elaboração das concept arts visando o menor número de empecilhos possíveis. Na modelagem de fato, foram utilizadas metodologias comuns no fluxo de trabalho low poly, por meio da técnica de modelagem denominada box modeling. A texturização foi feita por meios tanto procedurais quanto manuais. Ao final do projeto, foi possível inferir que as metodologias utilizadas tiveram sucesso, e auxiliaram na fluidez do processo.
“Filmes de sala”: uma estratégica pedagógica para o ensino de Direção Audiovisual
Authors: Zeini Cruz Álvaro André
Published: December 2023

Este trabalho apresenta uma estratégia pedagógica direcionada ao ensino-aprendizagem no audiovisual, baseando-se na realização do que chamamos de “filmes de sala” — vídeos curtos, gravados com o celular, realizados e exibidos na sala de aula, na aula. Aplicados na disciplina Direção em Audiovisual I, esses filmes-exercícios aplicam metodologias ativas, que dialogam com os demais métodos empregados para atender a ementa da disciplina.
Live TikTok Library: Promosi On-Fleek untuk Pengalaman yang Semakin Seru
Authors: Pratiwi Enjela , Delliana Santi , Wahyu Wasana Fredi , Kusuma Sari Erlina
Published: December 2023

In the ever-evolving digital era, libraries increasingly face the challenge of remaining relevant and connected to a fast-moving society. To expand reach and increase engagement, libraries are now involving themselves in social media platforms, and one of them is TikTok. Libraries' use of the live TikTok feature is a progressive step in presenting information, promoting collections, and building communities in cyberspace. Live TikTok provides a dynamic platform for librarians to communicate in real-time with patrons. How can this development improve the library's On-Fleek Promotion concept in interacting with today's digital society? The research method used is qualitative with an observational approach. Data was collected through direct observation of library live broadcasts on TikTok, including interactions between librarians and users, the type of content presented, and user responses. Analysis is carried out by detailing the findings that emerge from these interactions. The research results show that TikTok's live feature provides an interactive platform for libraries to communicate directly with followers. Observations reveal that live TikTok is effective in building user engagement, especially through comments, likes, and virtual gifts. Librarians can actively respond to questions, provide book recommendations, and explain library services. By combining qualitative and observational research methods, this study provides an in-depth understanding of the dynamics of interactions in the library's live TikTok environment. The implications of these findings provide guidance for libraries in designing more effective content strategies and enriching user experiences on these social media platforms.
Neural Network-Based Estimation of Flexural Performance for Polymer Permeable Concrete
Authors: Prodhan Md Atowar Rahman , Akter Mst Julia , Islam Md Nowsad , Zakaria Md , Adeel Muhammad , Awaz Muhammad , Zaib Shah , Younas Muhammad Waqas
Published: December 2023

Pervious concrete is increasingly used to reduce runoff water and improve water quality near pavements and parking lots, but highway pavement structures cannot use it due to its high porosity and reduced strength. To address the issue of lower flexural strength in permeable concrete, this study designs and conducts 11 different tests with varying mix ratios. The objective is to ensure that the resulting concrete satisfies both permeability and compression resistance requirements. The uniform test method is employed to measure the flexural strength of the concrete after a period of 28 days. This study employs neural networks to analyze the flexural performance of polymer permeable concrete by considering various input factors such as cement consumption, water consumption, STA (4.75 to 9.5 mm stones), STB (9.5 to 16 mm stones), VAE (vinyl acetate-ethylene) polymer content, and SAP polymer content. The objective is to optimize the mix proportion of polymer permeable concrete and identify a suitable ratio that satisfies the requirements of pavement structural flexural performance.
The Role of the Government of RW 023, Teluk Pucung Village, North Bekasi Subdistrict, Bekasi City, in Overcoming Crimes Occurring in the Community Environment
Authors: Timoera Dwi Afrimetty , Faisal Annisa Rahmi , Affandi Aditya , Pinandhita Peni , Saadah Sekar Sakinatus , Raharjo  , Syafrudin Iqbal
Published: December 2023

Crime can occur anywhere and at any time, including in the residential environment. This is no exception for the Bekasi city community. According to the Bekasi City Central Statistics Agency, there is an increase in crime of 12% in 2021 and an increase of 75% in 2022. On this basis, an effective government role is needed to protect the community from crime in their environment, so this research was carried out with the aim of finding out the role of government in overcoming crimes that occur in society. This research was conducted in RW 023 Teluk Pucung Village, North Bekasi District, Bekasi City, West Java using qualitative descriptive methods. The data collection technique used was purposive sampling with a total of 10 people and consisted of elements of the community, RW, and local security forces. The data that has been obtained will be analyzed using nVivo and content analysis. The conclusion from this research is that crimes across the RW 023 area vary greatly, from theft to sexual disclosures. Based on what residents and the local government (RT and RW) said, if a crime is discovered, it will be handled in the RT area. If the RT area still needs to be finished, then the handling will continue to the RW area. In handling this, people generally use family mediation techniques, although this only closes the way for litigation settlement if there is common ground in mediation.
Patterns and Trends of Rape Cases in Ifugao Provinces
Authors: Paliha Karen , Donato Leah
Published: December 2023

Ifugao province experienced a concerning rise in reported rape incidents, particularly in residential areas. This study investigates rape patterns from 2016 to 2020, utilizing a descriptive research approach with documentary analysis and surveys. The data spanned from 2016 to 2020. Age-related Patterns: Victims aged 1 to 12 were the most common targets, comprising 117 cases from 2016-2020. Age of Perpetrators: Perpetrators, predominantly aged 18 to 64, accounted for 199 cases from 2016-2020.Victim-Suspect Relationship: Most victims reported no relation to the perpetrator. Boyfriends, acquaintances, and neighbors were the least reported perpetrators. Rape incidents primarily occurred from 5:00 am to 11:00 am in 2016 and 2020, while from 2017-2019, incidents were more common from 12:00 pm to 5:00 pm. 3.5 Place of Occurrence: Residential areas were the predominant locations for rape incidents. Rape Prevention Programs: According to the overall mean, Police Community Relation's rape prevention programs were deemed highly implemented by barangay officials. Police personnel also expressed a high level of implementation certainty. The study also highlights a perceived disparity in the evaluation of rape prevention program implementation between police personnel and barangay officials. The findings suggest a need for targeted prevention strategies, especially during vulnerable hours for potential victims. This study sheds light on the patterns and trends of rape cases in Ifugao provinces, offering insights for developing a more effective action plan to curb the occurrence of such incidents.
Study on Heat Stress Behavior and Blood H/L Ratio of Ducks Fed Diets Containing Mix Strains of Probiotics in Commercial Farms
Authors: Suswoyo Imam , Tugiyanti Elly , Ismoyowati
Published: December 2023

An experiment has been conducted with the purpose of examining the effect of two kinds of probiotic on the behavior and blood H/L ratio of local ducks kept in commercial farms. The study was conducted in collaboration with the ‘Berkah Abadi’ duck farmer group which keeps the bird under an intensive dry system. The intensive system refers to the ordinary way done by the farmers in which ducks were confined around the farmer’s village with a closed fence so the birds had no access to the outside area, and the amount of feed provided could be controlled and measured. The location was in the coastal area of Tegal City as one of the most famous duck centers in Indonesia. The materials used were 13.4+1.3 months old local laying ducks which were reared by the farmer group. The study used a Completely Randomized Design with treatments consisting of 3 doses of P and P+ probiotics respectively. P contained Lactobacillus sp. combined with Saccharomyces cerevisiae, whereas P+ comprised Lactobacillus sp., Saccharomyces cerevisiae, Streptococcus thermophilus, and Lactobacillus bulgaricus. There were 6 treatment units which were replicated 4 times, so in total there were 24 flocks. Each flock had 50 female ducks; therefore this study involved 1,200 ducks. The treatments were applied each morning, and mixed thoroughly in duck ration. Data collected were heat stress-related behavior, body temperature, and H/L ratio. It was concluded that P and P+ had similar effects on the behaviour and H/L ratio of local ducks kept under commercial management.
Specific Growth Rate (SGR) in Different Stages of Tilapia (Oreochromis niloticus) Production Cycle in Cemented Tank Based Semi-Intensive Aquaculture System
Authors: Islam Md. Nasirul , Haque Mohammad Mahfujul , Rahman Md. Hashibur , Arifuzzaman Md.
Published: December 2023

Traditional assessment of specific growth rate (SGR) using the data of the beginning and the end of aquaculture production cycle, avoiding intermediary data, is criticized as misleading way by the scholars. However, by knowing SGR in different stages of fish growth, the utilization of feed by fish can be well known. The study was conducted with aim to assess SGR of Tilapia in six concrete tanks for 90 days from 8th May to 10th August, 2017. Tilapia (Oreochromis niloticus) fry was released at the rate of 4 fry per tank equivalent to the stocking density of 160 fishes/decimal as of the semi-intensive aquaculture system. Sinking and floating feeds were used for feeding the fish in T1 and T2, respectively with three replications for each treatment. During the experimental period, feed was given at the rate of 20%, 15% and 10% of the body weight in 1st, 2nd and 3rd month, respectively. Moreover, aeration facilities were installed for 24 hours using air stone aerator. The weight of fish was recorded using digital balance in 3 days interval to measure SGR. The water quality parameters i.e., temperature and dissolved oxygen (DO) were recorded twice daily. The weight gains of fish were 49.90±2.40 g and 63.12±4.97g for T1 and T2, respectively. The mean percent weight gain of Tilapia was higher in T2 (747±0.00 g) than T1 (253.51±0.00 g). Feed conversion ratio (FCR) in T1 and T2 were 1.70±0.07 and 2.53±0.20, respectively. Considering the data at the beginning and the end of the production cycle, the SGR (% per day) of Tilapia in T1 and T2 were 6.27±3.27 and 6.26±3.83, respectively. The SGR for floating feed was higher at the initial stage of production cycle and lower in the later stages. For sinking feed, SGR was almost static from the beginning to the end. The higher FCR in T2 correlated with the lower SGR in the later stage of the culture period. This confirmed that farmers using floating feed with pre-determined amount of feeding ration, waste the expensive feed and money. Higher total production was obtained in T2 (830.96 g) than T1 (610 g) with 100% survival in both treatments. Therefore, determining SGR in a specific interval, at least 15 days interval, might be the efficient feeding practice of Tilapia farmers.
Design and Optimization of a 2.4 GHz Antenna Array for Energy Harvesting
Authors: Nnamdi Ugochukwu , Omijeh Bourdillion , Asianuba Ifeoma
Published: December 2023

In this paper, a 2.4GHz antenna array for wireless power transfer (WPT) was designed and optimized for energy harvesting using MATLAB Software. Antennas are essential communication tools in energy harvesting systems as such; they are used to transmit and receive signals. The designed antenna is a 2 x 4 microstrip array. The choice of the microstrip antenna stems from the fact that, it is a class of patch antenna which satisfies all low-level conditions for Radio frequency (RF) transmission. Array antennas are deployed to maximize the overall gain, improve signal reception and achieve excellent performance. The antenna specifications were used in the analysis of the antenna formulations. The simulation result obtained shows satisfactory parameters for energy harvesting. The maximum gain was improved from 17.0 dbi to 17.5 dbi after optimization. The reflection co-efficient was also maintained above a magnitude of -26.2db. The antenna also recorded low correlation co-efficient. With the growth of self-sustaining devices, antenna arrays for energy harvesting provides an innovative solution for ecofriendly technologies.
PENINGKATAN HASIL BELAJAR IPAS SISWA KELAS V SDN 2 TALESAN DENGAN PENERAPAN MODEL PEMBELAJARAN PJBL MELALUI MEDIA DIODRAMA
Authors: Cahyani Anita
Published: December 2023

The science learning results in the Food Chain material for class V students at SDN 2 Talesan, totaling 16 children, were deemed to be very poor, especially in the science subject. Some students' grades and activity in class are still lacking and below the KKM. This research aims to improve the science and science learning outcomes of fifth grade students at SDN 2 Talesan using the PJBL (Project Based Learning) learning model through the Food Chain Diodrama props. The research used the Classroom Action Research method in two cycles. The subjects of this research were fifth grade students at SDN 2 Talesan, Odd Semester, 2023/2024 Academic Year. The learning outcomes assessed are cognitive, affective and psychomotor skills measured by test results, student observation instruments and field notes at the end of each cycle. The results of the analysis show that the science and science learning outcomes of class V students at SDN 2 Talesan increased, as indicated by the increase in the average grades and student activities from cycle I to cycle II. The application of the PJBL (Project Based Learning) learning model through Diodrama teaching aids provides positive results for the learning outcomes of class V students at SDN 2 Talesan.
Research of the economic positioning of the Western Balkan countries using the LOPCOW and EDAS methods
Authors: Lukić Radojko
Published: December 2023

The issue of analyzing the factors of the dynamics of the economic performance of each economy, which means also the countries of Western Balkan (Albania, Bosnia and Herzegovina, Montenegro, Kosovo, North Macedonia, and Serbia), is continuously very current, challenging, significant and complex. Adequate control of the analyzed economic indicators can have a significant impact on the achievement of the target economic performance of each economy, including the countries of the Western Balkans. The application of multi-criteria decision-making methods enables adequate control of the key factors of the economic performances of the economies of the Western Balkan countries. In this paper, starting from that, the economic performances of the economies of the Western Balkan countries are comparatively analyzed based on the LOPCOW-EDAS method. According to the results of the given research, Serbia is the leading country in the Western Balkans in terms of economic performance. Followed by: Montenegro, Kosovo, North Macedonia, Albania, and Bosnia and Herzegovina. Recently, the economic performance of the Serbian economy has significantly improved. Adequate control of relevant influential factors can greatly influence the achievement of the target economic performance of the Serbian economy. The digitization of the company's entire operations certainly plays a significant role in this.
Big five, narcissism and entrepreneurial intentions: Serbian students case
Authors: Terek-Stojanović Edit , Taboroši Srđana , Poštin Jasmina , Bešić Cariša , Berber Nemanja , Nikolić Milan
Published: December 2023

The paper examines the influence of the dimensions of Big Five and Narcissism on dimensions of the Theory of Planned Behavior and Entrepreneurial intentions. The moderating effect of the item Student success (the perception of the students on their success) in studying on these relationships was also examined. The research was carried out in Serbia, and the respondents were students. The sample included 400 respondents. Extroversion, Openness to experience and Narcissism have the strongest positive influence on the Theory of Planned Behavior dimensions and Entrepreneurial intention dimension. The influence of Conscientiousness is positive, but somewhat weaker and concentrated on the Subjective norm dimension. Neuroticism has a weak negative influence, while the correlation analysis showed that there is a statistically significant negative influence on the Theory of Planned Behavior dimensions. Agreeableness has no influence, with the exception of one statistically significant and positive correlation with the Subjective norm dimension. In the case of Low Student success, Extroversion and Narcissism has a stronger positive effect on the Theory of Planned Behavior dimensions and Entrepreneurial intention dimension than in the case of High Student success. In general, narcissistic persons have a high opinion of themselves, are full of self-confidence, and are highly motivated to be successful, rich, and admired by other people. They see entrepreneurship as an opportunity to achieve what they think they deserve. Suggestions are made regarding the use of these potentials and the translation of a negative phenomenon, such as narcissism, into something useful for society.
Interference in immunoassay measurements of TSH and thyroid hormones after vaccine for Covid-19 or Covid-19 disease
Authors: Marković Bojan , Petrović-Mucok Ana , Klet Sanja , Janić Tamara , Babić Jovana , Stojković Mirjana , Nedeljković-Beleslin Biljana , Cirić Jasmina , Žarković Miloš
Published: December 2023

Immunoassays are commonly used to measure thyroid-stimulating hormone (TSH) and thyroid hormone levels (TH). However, interference in these immunoassays may lead to the misinterpretation of patient results and incorrect therapeutic decisions. Analytical interference can occur following exposure to animals, infections, vaccination, in autoimmune diseases, or without an identified cause. Analytical interference associated with COVID-19 exposure has been observed in D-dimer measurements. A dilution test was used to confirm interference in the measurement of TSH and TH levels. In three patients, interference in TSH and TH levels was detected after COVID-19 infection or vaccination. Conclusions: Owing to the high number of infected and vaccinated individuals, we can expect an increase in the prevalence of interference in immunometric methods.
Longitudinal and transverse operational stability of the tractor from the aspect of safety in agrotechnical operations
Authors: Petrović Predrag , Stjelja Živko , Popović Predrag , Spajić Branko
Published: December 2023

Abstract: In the Republic of Serbia, despite a certain decrease in the number of accidents with tractors in the period 2010-2020., the number of injured and killed people is still high. In previous analyzes of the causes of accidents with tractors, the reports were formally reduced to the following: the operator was under the influence of alcohol; unsafe and unsuitable driving on terrains with ups and downs as well as rural and forest roads; malfunctions of controls for: braking, steering, transmission (switching on and off to save fuel), malfunction of tires, etc.; malfunctions and lack of light signaling; failure to establish the necessary ballast in relation to the required stability of the tractor, especially when moving uphill and down slopes; exploitation of a tractor without a cab or a safety frame; weak distraction, non-observance of traffic regulations, tractor driving by minors etc. In this paper, stability was considered when the tractor was moving up a slope, as well as when moving on a side slope through the balance of forces and factors that affect stability, i.e. the angle of inclination at which the tractor could potentially overturn. Those data obtained by analyzing the forces acting on the tractor are very important from the aspect of safety during exploitation in agrotechnical and transport-specific conditions.
Evaluation of basalt cutting waste in coloring of different ceramic glaze compositions
Authors: Öztürk Zahide , Kurama Semra , Eser Ayşe
Published: December 2023

Color effects in ceramic glazes play a decisive role in the aesthetic and attractiveness of ceramic pieces. The colorants used in glazes interact with the ceramic materials during the firing process, resulting in a wide range of fascinating colors and effects. Due to the natural properties of basalt such as high compressive strength and wear resistance, this natural volcanic rock is attracting a lot of attention when used in ceramic production processes. The aim of this study is to evaluate the effects of basalt cutting waste (BCW) obtained from a stone company in Kayseri, Turkey, on the color effect of ceramic glazes in combination with different frits. For this purpose, glazes were prepared in which BCW was incorporated in different weight percentages of 0-20 % together with different frits. The glazes were characterized by analyzing chemical, phase, and thermal behavior of BCW using X-ray fluorescence (XRF), X-ray diffraction (XRD), and thermal microscopy, respectively. The prepared glazes were then applied to engobed wall tiles and fired at a temperature of 1,200 °C in a laboratory furnace. After firing, the glazed surfaces were subjected to color analysis, while the phase composition was analyzed by XRD. The microstructure analysis was carried out using electron microscopy (SEM/EDS). Increasing the proportion of BCW in the glaze compositions resulted in a change of the color of the finished surfaces from cream to yellow-beige tones. This study sheds light on the potential use of BCW as a coloring agent in the production of ceramic glazes.
Mesoporous silica-based sensor for colorimetric determination of Basic Yellow 28 dye in aqueous solutions
Authors: Nešić Aleksandra , Kokunesoski Maja , Meseldzija Slađana , Volkov-Husović Tatjana
Published: December 2023

The textile industry is one of the largest water-consuming industries in the world. The wastewater generated by the textile industry is a major source of pollution, containing mostly dyes, but also detergents, and heavy metals. Since dyes can have a negative impact on the environment, human and aquatic life, it is really important to find proper solutions for removal of these pollutants from wastewater. In addition, special attention is given to the discovery of new and fast "in situ" methods for identification and quantification of pollutants from wastewater. In this paper, SBA-15, mesoporous silica material, was used as sorbent for removal of Basic Yellow 28 from aqueous solutions. In addition, colored SBA-15 after sorption process was subjected to image analysis, to evaluate if it was possible to quantify sorbed dye on sorbent based on intensity of SBA-15 coloration. The obtained results revealed that SBA-15 could remove 99% of dye within 5 min. The highest efficiency of dye removal was at pH8, using 200 mg of sorbent. According to the Langmuir isotherm model, the theoretical maximum sorption capacity was 909 mg/g. Image-Pro software confirmed that it would be possible to quantify sorbed dye onto SBA-15 with accuracy of 0.98. Overall, SBA-15 demonstrated to be efficient sorbent in removal of Basic Yellow 28 from water, but also to be potential carrier as a sensor for detection of colored pollutants in water.
Ruling on characterization of income from convertible debenture : a
hybrid instrument
Authors: Sanghvi S.
Published: December 2023

In the case of LMN India Limited, the Authority for Advance Ruling
recently issued a ruling dealing with the characterization of income arising
from a category of hybrid instruments known as "compulsorily convertible
debentures", or CCDs. This article considers the ruling in LMN India, as well
as the relevant provisions of the Income Tax Act, 1961 and the India-United
States income tax treaty.
Transfer Pricing Documentation Changes
Authors: Jamroży M.
Published: December 2023

As a response to the BEPS Action Plan, new transfer pricing documentation and reporting requirements will be applicable in Poland, generally with effect from 1 January 2017. These changes are expected to bring a significant increase to the compliance burden for multinational businesses.
VAT’s Regressivity: New Data for an Old Debate
Authors: Marques T. de Mattos
Published: December 2023

The public perception of VAT as a regressive tax was recently challenged by a study published in the OECD Taxation Working Papers. However, more than just an echo of the argument that it is possible to classify VAT as “proportional or slightly progressive”, that study offers an outstanding assessment on VAT’s progressivity, redistribution, inequality and poverty effects. Building upon these findings and distinguishing between economics and tax policy standpoints, in this article the author proposes that from a tax policy perspective VAT is (and must be recognized and referred to as) a regressive tax.
WTO Appellate Body Report in Argentina – Financial Services: Further Clarity on Likeness Analyses in a GATS Context?
Authors: Lamensch M.
Published: December 2023

The General Agreement on Trade in Services (GATS) is the first and only multilateral agreement to subject supply of services to international trading rules. The GATS is part of the World Trade Organization, including its dispute settlement structure. However, and surprisingly perhaps, there is little case law with respect to the key most-favoured-nation (MFN) and national treatment (NT) GATS obligations. After a short summary of the GATS framework for financial services, this article discusses the recent Appellate Body report in the case Argentina – Financial services that provides clarifications (but also opens new questions) regarding the “likeness analysis” to be undertaken when assessing compliance with MFN and NT GATS obligations.
Overriding Tax Treaty Overrides: Proposing a Solution
Authors: Sachdeva S.
Published: December 2023

The author, in this article, provides an overview of the phenomenon of
tax treaty override and proposes a solution to the problem of treaty override
in the form of a mutual consultation procedure provision that can be included
in tax treaties and model conventions.
Council
Authors: Valério C.
Published: December 2023

This overview highlights the Council’s (i) failure to reach an agreement on a minimum taxation directive following opposition from Poland; and (ii) adoption of a major overhaul of reduced VAT rates.
Thin Capitalization Ratios Come under Scrutiny
Authors: Joseph A.
Published: December 2023

This article considers changes made to transfer pricing rules by the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act No. 101 of 2013, as well as announced government intentions to change applicable thin capitalization ratios.
Finance (No. 3) Act 2010 and Finance Bill 2011
Authors: Roxburgh D.
Published: December 2023

This note deals with the provisions of Finance (No. 3) Act 2010 (FA3), which became law on 16 December 2010, and the arrangements for progressing Finance Bill 2011 (FB2011), which is to be published on 31 March 2011, following the budget on 23 March 2011.
Hybrid Financial Instruments and Primary EU Law – Part 2
Authors: Bundgaard J.
Published: December 2023

This article analyses the influence of EU law on hybrid financial instruments (HFIs). Part 1, published in European Taxation 11 (2013), addressed the impact of primary EU law on HFIs, identified the applicable freedom, discussed the influence of the TFEU on the approach of Member States to classification and taxation of HFIs and addressed the conformity of coordination rules with EU law. Part 2 analyses potential justifications and the proportionality test.
Panamanian Transfer Pricing Jurisprudence in the Case of a Worldwide Pharmaceutical Company: Perspective of the Expert Appointed by the Court
Authors: Díaz Tong E. , Hurtado R.
Published: December 2023

The Panamanian tax administration requested a financial audit of a worldwide pharmaceutical company and found inconsistencies between declared reports. The taxpayer appealed. The case addresses the perspective of the expert appointed by the court on the report the Administrative Tax Court relied on to exercise a ruling which would determine the total tax payable by the taxpayer. This article highlights the importance of maintaining substance in related-party transactions and symmetry in financial reporting.
Some Recent Decisions of the European Court of Human Rights
Authors: Baker P.
Published: December 2023

This article examines some recent cases of the European Court of Human Rights concerning searches of premises by Revenue officers, retrospective validation of Revenue officials’ authority, and miscellaneous tax matters.
India Aims To Reduce Transfer Pricing Disputes through Safe Harbour Rules
Authors: Krishnamurthy V.
Published: December 2023

In this article, the author describes and evaluates the Indian safe harbour rules, which were introduced with the aim of reducing transfer pricing disputes.
Draft Guidance of Place of Effective Management
Authors: Patel V.T. , Shah R. (Rajiv) , Visharia K.P.
Published: December 2023

India has expressed a reservation in the Commentary on the OECD Model as regards the place of effective management, stating that the determination of the place of effective management should be guided by the place where the main and substantial activity of the entity is carried on. This reservation seems to have been taken into consideration when one considers the Indian Draft Guidelines for determining the place of effective management of a company under the Income Tax Act.
Country-by-Country Reporting and the International Allocation of Taxing Rights: Comments to Michelle Hanlon
Authors: Spengel C.
Published: December 2023

In this article, the author comments on Michelle Hanlon's article on the OECD’s country-by-country reporting requirements and the disconnect between country-by-country reporting data and current tax policy with regard to the arm’s length principle.
Australia’s Tax Integrity Measure Targeting Payments for Intangibles by Multinational Groups Overreaches and Gives Cause for Concern
Authors: Azzi J.
Published: December 2023

This article finds the draft Australian legislation purporting to deny deductions for payments relating to intangible assets connected with low-tax jurisdictions to ensure multinational enterprises pay their “fair share of tax in Australia” overly complex, overreaching, and potentially damaging to political relations with one of Australia’s most important trading partners.
Distributors with Losses
Authors: Raunio M.
Published: December 2023

Loss-making Finnish subsidiaries are one of the target groups of the Transfer Pricing Unit within the Finnish Tax Administration. The transfer pricing of Finnish subsidiaries with continuous losses has not been accepted to fulfil the arm’s length criteria and, in some cases, the tax authorities have created a deemed services transaction between the Finnish group company and an unidentified foreign associated enterprise. Helsinki Administrative Court published an interesting ruling on the topic in December 2017.
Digital Services Taxes: Are They Discriminatory in the Context of the Fundamental Freedoms?
Authors: Nieuweboer S.
Published: December 2023

In 2018, the European Commission proposed the introduction of a digital services tax (DST). This proposal failed, though many countries implemented a unilateral DST. This article analyses whether or not DSTs can be discriminatory in fundamental freedom cases. It explains what DSTs are and what discrimination in fundamental freedom cases entails. Thereafter, it analyses whether or not DSTs are discriminatory in the context of the ECJ decisions in Vodafone (Case C-75/18) and Tesco (Case C-323/18).
Introducing a Digital Services Tax in the Czech Republic
Authors: Yeroshenko X.
Published: December 2023

This article provides an overview of the current status quo of the digital services tax proposal in the Czech Republic and also describes the key features of the proposed tax.
Danish High Court Decision on International Holding Structure
Authors: Munch D.
Published: December 2023

The author provides a summary of a recent decision of the Eastern High Court on taxation of dividends at source in the context of an international holding structure. The scope of the summary focusses on the international tax aspect of the case only.
Transfer Pricing Obligations and Significant Global Entities
Authors: Joseph A.
Published: December 2023

The Australian government has amended the law to widen the net of significant global entities, thus expanding the compliance burden on companies. This move coupled with increased penalties for non-reporting will result in close alignment with OECD requirements and therefore spell a new chapter in transfer pricing scrutiny.
Some Thoughts on Convergence and Tax Treaty Interpretation
Authors: Wijnen W.
Published: December 2023

The author, in this article, provides his views on convergence of the interpretation of tax treaties, considers the various solutions available and concludes that making available treaty case law via a comprehensive database is one way in which to achieve this.
Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties
Authors: Jain S. , Prebble J.
Published: December 2023

The term “dominion” represents the right to decide how to use income or property. Courts have considered the presence of dominion to conclusively indicate that an interposed company is the beneficial owner and therefore entitled to treaty benefits. This article analyses from a historical perspective how dominion developed as a test in conduit company cases.
Intellectual Property Migration to Singapore
Authors: Pfaar M. , Luo K.
Published: December 2023

This article describes the tax and legal benefits of migrating all or
part of a company’s intellectual property (IP) to Singapore. In addition to
describing the legal protection for IP, the authors analyse the tax features
that make Singapore an attractive IP location as well as possible negative tax
implications in the original IP hosting company’s jurisdiction.
US Country-by-Country Reporting Requirement
Authors: Dorey M.
Published: December 2023

To further explore the new US tax documentation requirement, the author defines the taxpayers who must file a US country-by-country report; describes the information to be provided and offers some final remarks regarding the implementation process.
Elimination of the Doctrine of Asset Labelling
Authors: Swinkels Dr Joep J.P.
Published: December 2023

In this article, the author explains that, by adopting Art. 168a of the VAT Directive, the Member States of the European Union have finally eliminated the ECJ’s overly generous doctrine of asset labelling, at least as regards the right to deduct VAT on the purchase of immovable capital goods used for both business and private purposes. As regards the right to deduct in respect of movable capital goods, that doctrine will remain intact in the Member States that will not use their newly acquired powers in full. The doctrine will also remain intact as regards the disposal of capital goods used for both business and private purposes.