bluuebunny/crossref_metadata_2025 huggingface dataset:
TBMM’NİN AÇILIŞININ 50. YIL DÖNÜMÜNDE HAYATTA OLAN I. DÖNEM MİLLETVEKİLLERİNİN GÖZÜNDEN CUMHURİYET’İN İLK DÖNEMLERİNE İLİŞKİN BAZI TESPİTLER
Authors: Ünal Yenal
Published: December 2024

Bu araştırmanın temel amacı Türkiye Büyük Millet Meclisi’nin açılışının 50. yıl dönümünde hayatta olan ve ilk mecliste görev almış milletvekillerinin 50 yıllık tarihî sürece ilişkin düşüncelerini çeşitli cephelerden incelemektir. Bu kapsamda; yapılan incelemelerde 1970 yılında hayatta olan toplam 14 milletvekilinin olduğu tespit edilmiştir. Bu önemli yıl dönümünde gazeteci Nalân Seçkin, I. Türkiye Büyük Millet Meclisi’nde görev almış 14 milletvekilinin tamamıyla birer mülakat yapmış ve onların sağlığında Anadolu Ajansı bültenlerinde bu mülakatları yayımlamıştır. Aynı yıl içerisinde bu mülakatları “İlk Meclis’ten Kalanlar 1920-1970” başlıklı kitapta bir araya getirerek okuyucuya sunmuştur. Bu incelemede; I. TBMM’de görev almış ve Meclis’in açılışının 50. yıl dönümünde hayatta olan 14 milletvekilinin, 1970 yılında ortaya koymuş olduğu ifadelerden yola çıkarak I. Türkiye Büyük Millet Meclisi, Cumhuriyetin ilanı, Mustafa Kemal Atatürk ve sonrası dönem hakkında bazı yeni tespit ve değerlendirmelerde bulunulmuştur. Söz konusu milletvekillerinin vermiş olduğu bilgilerden hareketle politik, iktisadî, sosyal anlamda Türkiye’nin yaşadığı gelişmeler incelenmiştir.
KIRIM SAVAŞI (1853-1856) VE TÜRK BOĞAZLARI KAİDE-İ KADİM GEÇİŞ REJİMİNİN DEVLETLER HUKUKU NORMU OLARAK YERLEŞMESİ
Authors: Köse İsmail
Published: December 2024

Türk Boğazları tarih boyunca, idaresinde bulundukları uygarlıklara güçlü oldukları süre içinde çok sayıda vazgeçilemez savunma kolaylığı, bu özelliğe bağlı çok sayıda askeri ve idari avantajlar sağlamışlardır. Buna karşın, Boğazlara sahip olan devletler güç kaybettiklerinde ya da düşmanlarından daha güçsüz hale geldiklerinde Boğazlar, düşman saldırı ve tehdidini kolaylaştıran bir yardımcı araca dönüşebilmişlerdir. On dokuzuncu yüzyıl güç mücadelesinin ana merkez üssü Doğu Akdeniz ve buna bağlı olarak Türk Boğazları’dır. Kırım Savaşı 1841 tarihli Londra Boğazlar Sözleşmesi’nin (LBS/Londra Sözleşmesi) tetiklediği olaylar zincirinin doğal bir sonucu olmakla birlikte Boğazlar geçiş rejimiyle Karadeniz’in statüsünün belirlenmesinde yaşanan anlaşmazlıkların da etkisiyle ortaya çıkmıştır. Türk Boğazları’nda Kaide-i Kadim geçiş rejimini çok taraflı bir uluslararası metinle garanti altına alan belge Londra Sözleşmesi uzun süredir Boğazlara sahip olmak, bu mümkün değilse savaş gemilerini serbestçe geçirmek isteyen Çarlık Rusyası için önemli bir geri adımdır. Buna karşın Osmanlı Devleti ve Boğazlar üzerindeki emellerden vazgeçilmemiş, LBS sonrasında Çar I. Nikola, Boğazlara sahiplik başta gelmek üzere Osmanlı mirasının paylaşılması için uzlaşı arayışlarına hız vermiştir. Bu çalışmada Türk Boğazları geçiş rejiminin Kırım Savaşı sonrasında yeniden şekillenen güç dengesinde bir uluslararası hukuk normu olarak kabul görmesi incelenerek, Çarlık Rusyası’nın söz konusu dönemdeki Boğazlar politikası analiz edilecektir.
ORTA DOĞU ENERJİ JEOPOLİTİĞİNDE STRATEJİK İŞ BİRLİĞİ: YASİN HAŞİMİ’NİN TÜRKİYE-IRAK PETROL HATTI PROJESİ
Authors: Turna Yasin , Akdoğan Onur
Published: December 2024

20. yüzyıl başlarında Irak’ın İngilizler tarafından işgali, bölgenin siyasi ve ekonomik yapısında köklü değişikliklere yol açarken yeni bir ulus devletin temellerinin atılmasına da zemin hazırlamıştır. Bu durum karşısında Iraklılar, değişen konjonktüre tepki göstermeye başlamış ve gelişen olaylar neticesinde İngiltere, bölgedeki petrol kaynakları ve ulaşım ağları üzerindeki hegemonyasını devam ettirecek ölçütte Irak’a bir bağımsızlık hakkı tanımıştır. İngiliz mandasını devam ettiren bu durum Arap milliyetçilerinin, özellikle de içlerinde güçlü bir siyasi profile sahip olan Yasin Haşimi’nin, tepkisine neden olmuştur. Haşimi, Irak hükümetinde görev almasıyla birlikte, İngiltere’nin bölgesel politikalarına karşı koymak ve Irak'ın bağımsızlığını güçlendirmek amacıyla kendisine ve ülkesine tarihî ve kültürel anlamda yakın bir ülke olarak gördüğü Türkiye ile enerji politikaları hususunda ortak bir strateji kurgulamıştır. Bu çalışma, ilk defa yayınlanacak olan 1933 tarihli özel arşiv belgeleri üzerinden Yasin Haşimi’nin İngiltere’den bağımsız olarak Türkiye ile birlikte Irak petrollerinin Akdeniz’e sevki konusunda mutabakata varıldığını ortaya koymaktadır. Belgeler, devlet arşivleri ve dönemin basın yayınları ile desteklenmiş ve nitel metodolojiler kullanılarak analiz edilmiştir. Yasin Haşimi’nin milliyetçi politikası, Türkiye ile ortak çıkarlarda buluşması ve Bağdat elçisi Tahir Lütfi ile kurduğu yakınlık neticesinde uluslararası çapta stratejik bir iş birliği niyeti ortaya çıkmıştır. Irak hükümetinin önde gelen bir temsilcisinden gelen teklife yönelik Türk hükümeti de destekleyici bir yaklaşım göstermiştir. Türkiye’nin Irak ile iş birliğine konu olan petrol hattı projesini dönemin ekonomik ve siyasi zorlukları nedeniyle hayata geçirememiş olsa da bu teşebbüsleri bölgedeki stratejik rolü ve potansiyelini gözler önüne sermiştir.
CUMHURİYET DÖNEMİ ESKİ TÜRK TARİH YAZICILIĞINDA BLEDA İMAJI
Authors: Esmen Can Tankut
Published: December 2024

Cumhuriyet döneminde, tarih büyük önem atfedilen bir çalışma sahası olarak görülmüştür. Buna bağlı olarak Türk tarihinin çeşitli dönemlerine dair incelemeler kaleme alınmıştır. Tarih yazılırken, tarihin karakterleri, zaman zaman siyasetin gerektirdiği biçimde tasarlanarak imajlarla ortaya konulmuşlardır. Tarihçinin anlatısında tali bir unsur olarak yer alan bazı isimler yahut figürler de bu bağlamda incelenebilir. Attila’nın ağabeyi Bleda da söz konusu yardımcı kahramanlardan bir tanesidir. Cumhuriyet dönemi eski Türk tarih yazıcılığında, kaleme alınmış çalışmalara bakıldığında, Bleda’nın anlatılarda oldukça farklı şekilde konumlandırıldığı görülmektedir. Öyle ki, anıldığı yerler, bazı metinlerden birkaç satırı geçmezken, bunların, okuyucunun zihninde bir imaj oluşturmaya yettiği görülmektedir. Bu çalışmada başlangıçta Bleda’nın, tarihçilerin faydalandığı ana kaynaklarda yer aldığı kısa parçalara değinilmektedir. Sonrasında cumhuriyet dönemi tarihyazımında Bleda’nın yer aldığı kısımlar incelenmiştir. Söz konusu inceleme ile Bleda’nın, hangi tarihçide ne kadar görünür olduğu ve nasıl karakterize edildiğini açığa çıkarmak hedeflenmiştir. Çalışmanın devamında ise; Bleda imajı tespit edilen üç bağlam üzerinden incelenmiştir. Bunlar, karizma yoksunu Bleda, eğlence düşkünü Bleda ve maktul Bleda anlatılarıdır. Söz konusu imajlar, kendilerini inşa eden tarihçiler ekseninde bir çözümleme tabi tutulmuştur. Böylelikle kaynaklar ne kadar kıt ve ketum olsa dahi, tarihçinin sanatı, yani anlatısını ortaya koyma gücü, devreye girebileceği ve tarih metninin, söz konusu sınırlı kaynakları utandıracak, hatta kimi zaman da şaşırtacak şekilde canlı bir metin ortaya koyabileceği gösterilmiştir.
Liderazgo e Innovación: Claves para la Gestión del Recurso Humano en el Sector Público
Authors: Huiza Paytan César
Published: December 2024

En el ámbito de la gestión pública, el recurso humano representa el eje fundamental para la implementación de políticas y la provisión de servicios que satisfagan las necesidades de la ciudadanía. Los desafíos que enfrentan las instituciones públicas, como la creciente demanda de eficiencia, innovación y transparencia, subrayan la importancia de contar con equipos humanos comprometidos, capacitados y motivados. En este contexto, el liderazgo emerge como un factor determinante, ya que influye en la cohesión, motivación y desempeño de los equipos. Particularmente, el liderazgo transformacional ha demostrado ser clave para inspirar una visión compartida, fomentar la colaboración y reducir problemáticas como la rotación laboral y la corrupción.
El uso de las TIC en las prácticas docentes
Authors: Ávila-Ascanio Luis Fernando , Viuche Ortiz Yolanda
Published: December 2024

La propuesta pedagógica denominada las TIC como estrategia para la transformación de las prácticas educativas quiere contribuir en la transformación de las prácticas educativas en el proceso de enseñanza de los docentes de la básica primaria de la Institución Educativa Rural Rafael Uribe Uribe del municipio de El Paujil, al incluir en su planeación de las clases una herramienta tecnológica para que los docentes puedan innovar en la planeación de las clases y que estas sean motivadoras y respondan a los intereses de los estudiantes. Para ello se diseñó un proyecto de aula con la inclusión de las TIC con el cual se logre superar las falencias encontradas en la aplicación de la prueba diagnóstica de “Evaluar para Avanzar”, diseñada por el MEN con inclusión de las TIC en el que se articule las necesidades de formación de los docentes y los intereses y expectativas de aprendizaje de los estudiantes. Como herramienta para la innovación se diseñó un PADLET en el cual los docentes pueden tener acceso a otras herramientas WEB mediante enlaces y a la vez cargar las planeaciones que realicen donde poco a poco se ira fortaleciendo la inclusión de las TIC.
Cognición y Metacognición en Ingeniería: una propuesta de enseñanza en automatización digital
Authors: Menna Máximo , Buffa Fabián , García María Basilisa , Massa Paola Andrea , García-Nuñez Daniela
Published: December 2024

Este trabajo presenta un estudio que indaga en qué medida una propuesta de enseñanza centrada en el estudiante, con énfasis en la reflexión, desarrolla la capacidad de autorregular el aprendizaje en sus dimensiones cognitiva y metacognitiva. El estudio se realizó desde un enfoque cuantitativo y descriptivo. La muestra consistió en 19 estudiantes de ingeniería eléctrica y electromecánica que cursaban la asignatura "Automatismos Industriales”. Los estudiantes respondieron, al principio y al final de la cursada, una versión adaptada del Motivated Strategies for Learning Questionnaire (MSLQ) diseñado por Pintrich y colaboradores. Del análisis de las respuestas al cuestionario surge que el grupo de estudiantes participantes ya poseía un nivel medio-alto de desarrollo de las estrategias cognitivas y metacognitivas. No obstante, al comparar los resultados obtenidos al comienzo y al cierre de la cursada, se observó un avance en el desarrollo de estas capacidades. Los resultados sugieren que la propuesta diseñada favoreció el desarrollo de la autorregulación del aprendizaje en las subdimensiones estudiadas.
2024 - 2050 Tendencias y megatendencias en educación superior con sentido social para una transformación universitaria
Authors: Castro Salgado José William , Acero López Nathaly Johanna
Published: December 2024

La Oficina Asesora de Planeación Estratégica consolida este documento con el fin de abordar diferentes tendencias y megatendencias en el sector educativo.

De esta manera, para dar coherencia a la visión estratégica institucional, se articula con el Plan Rectoral 2024-2028, y pone a disposición de la comunidad diferentes estrategias que permitan abordar desde lo tendencial los desafíos a nivel educativo, procurando una “agenda de educación ambiciosa, inclusiva y transformadora basada en los derechos de las personas y con una perspectiva amplia de aprendizaje” (Granada, 2023).

Por lo anterior, los aspectos que se desarrollarán a lo largo del documento permitirán gestionar las siguientes necesidades institucionales:

• Desarrollar un plan estratégico que aborde las tendencias y megatendencias identificadas.
• Invertir en tecnología para mejorar la calidad y la flexibilidad de la educación.
• Fomentar el aprendizaje experiencial y personalizado.
• Asumir un compromiso con la responsabilidad social.
What Types of Personalisation Are Used in Pregnancy Apps: A Scoping Review
Authors: FARIČ NUŠA
Published: December 2024

Digital support is a preferred source of information for pregnant women with personalisation being a key selling benefit for pregnancy apps. Pregnancy apps are the most popular type of health app (n= 2,900). To describe the variety and use of personalisation in pregnancy apps. A scoping review was performed using OvidSP databases using MEDLINE, EMBASE, PsychINFO to identify relevant articles up until August 2017. 1,121 articles were identified after excluding duplicates. Six studies met inclusion criteria (one interview study, one online survey, two app reviews; two studies using critical discourse analysis). Different dimensions of personalisation were described based on Blom’s (2000) definition of personalisation. Personalisation in pregnancy apps is largely determined by the functionality of the app (type of pregnancy app). There are no pregnancy apps that use all of the dimensions of personalisation described in this review. Future research should focus on personalising apps to reach underrepresented populations.
Razhajanje med prepričanji in realnostjo pri razumevanju sistemov pridelave sadja
Authors: UNUK TATJANA , BEZJAK VALERIJA , GROBELNIK MLAKAR SILVA
Published: December 2024

Študija prikazuje razkorak med samoocenjeno in dejansko seznanjenostjo slovenskih potrošnikov s sistemi pridelave sadja ter njihovimi nakupnimi navadami. Raziskava, ki je zajela 248 potrošnikov z različnimi demografskimi značilnostmi, je pokazala, da potrošniki slabo poznajo razlike med sistemi pridelave. Največji razkorak je bil opažen pri ekološkem sistemu, saj ga je 91,5 % anketirancev menilo, da poznajo, a ga je pravilno prepoznalo le 52,0 %. Pri integriranem in konvencionalnem sistemu je bil razkorak statistično neznačilen. Biodinamični sistem je pravilno prepoznalo 46,0 %, sistem brez ostankov pesticidov ("0,0 MRL") 52,4 %, ekstenzivni sistem pa 39,9 % anketirancev. Spol, starost in kraj bivanja niso pomembno vplivali na pravilno prepoznavanje, razen pri konvencionalnem sistemu, ki so ga bolje prepoznali starejši od 30 let. Večina anketirancev kupuje osnovna živila v trgovinah (75,4 %), medtem ko 30,3 % sadje kupuje neposredno pri lokalnih pridelovalcih. Kljub naklonjenosti lokalno in trajnostno pridelani hrani potrošniki niso pokazali zadostnega poznavanja sistemov pridelave sadja.
Zakaj glasba našega, slovenskega Slavka Osterca (1895-1941) ne zveni zgolj pomursko/prekmursko/prleško, pač pa kozmopolitsko?
Authors: KRIŽNAR FRANC
Published: December 2024

Opus slovenskega glasbenega modernista Slavka Osterca je obsežen. Šteje ok. 170 del in so v času in prostoru slogovno in s tehnično-kompozicijskimi sredstvi obarvani neobaročno, ekspresionistično in neoklasicistično. Čudno je, da se je skladatelj svoji rodni Prlekiji, s tem pa posredno tudi Pomurju in Prekmurju, poklonil z le tremi deli, obdelavami ljudskega gradiva: moški zbor (a cappella) Lepa Vida (rkp. 1933; tisk 1982) in dvema samospevoma: Dere sen jas mali bija (rkp. 1930; tisk 1963) in Ko bo Turek vmrja (rkp. 1931).
Comparing Pathways into the Labor Market of Young People with Disabilities in Switzerland and Luxembourg
Authors: Powell Justin , Hadjar Andeas , Samuel Robin , Traue Boris , Zurbriggen Carmen
Published: December 2024

This Forum contribution, instead of following typical research article format, provides selected insights from the PATH_CH-LUX project on school-to-work transitions of young people with disabilities in Switzerland and Luxembourg, which examines drivers and barriers using a cross-national, mixed-methods approach. The project focuses on three perspectives: young people’s experiences, expectations, aspirations; employer recruitment practices analyzed through a factorial survey design; and insights from social service professionals to identify areas for improved transition support. Comparative institutional analysis highlights opportunity structures shaped by systemic factors in both countries. Preliminary findings from the authors’ research provide a foundation for understanding institutional, organizational, and individual factors affecting labor market inclusion. Both countries’ high-skill labor markets and multicultural contexts offer valuable cases emphasizing the need for the transformation of historically separate and stigmatizing educational settings, enhanced guidance and support systems,  employer awareness to improve experiences and outcomes for young people with disabilities transitioning school to work.
Swiss Disability Policies at the Crossroads?
Authors: Tschanz Christoph , Rosenstein Emilie
Published: December 2024

The year 2024 marks significant anniversaries in the field of Swiss disability policies, reflecting a complex trajectory where notable advances in inclusion and non-discrimination coexist with path-dependency and competing political priorities. This special issue sheds light on the conflicting agendas of the promotion of human rights, inclusion and equality for people with disabilities and their actual implementation, which is confronted by cost-containment measures that restrict access to disability benefits and hinder progressive reforms in disability services. The ambition of this special issue is to highlight the fundamental contradictions between the potentials and limits of disability policy transformation. This editorial introduces how these paradoxes of disability policies operate both internationally and in the Swiss context while providing an overview of the insightful papers included in this special issue.
Transformacja logopedii czy logopedyczny butik, rabunek i błyskotki? Rekonesans zagadnień
Authors: Pluta-Wojciechowska Danuta
Published: December 2024

Celem artykułu jest zwrócenie uwagi na niepokojące aspekty rozwoju logopedii. Tłem dla prowadzonych rozważań jest przedmiot logopedii oraz wynikająca z niego interdyscyplinarność tej nauki. W takim kontekście autorka opisuje niepokojące zjawiska, takie jak np. pomijanie przez logopedów zadań logopedycznych i przejmowanie metod innych specjalistów oraz przekraczanie swoich kompetencji. Skutkiem wymienionych zjawisk jest odchodzenie logopedów od logopedii i rozmywanie się granic pomiędzy logopedią i medycyną lub fizjoterapią, a także pojawienie się logopedów hybrydowych, czyli takich, których miejsce wśród innych specjalistów można określić jako „pomiędzy logopedią a fizjoterapią”.
Propozycja oceny funkcjonowania zmysłu powonienia i stymulacji węchowej dzieci w ramach postępowania logopedycznego w zaburzeniach o różnej etiologii
Authors: Dragun Gabriela , Racławska Ewa
Published: December 2024

Zaburzenia węchu u pacjentów neurologicznych były zauważane przez diagnostów i terapeutów z różnych dziedzin, jednak dopiero ostatnie lata sprawiły, że zmysł węchu oraz terapia jego zaburzeń stały się ważnym obszarem badań i naukowych poszukiwań również w logopedii. Przedstawione w artykule procedury badania zmysłu powonienia u dzieci do 2. roku życia oraz stymulacji węchowo‑oddechowej mają charakter poglądowy, zostały przygotowane w odniesieniu do najnowszych badań, m.in. neuropsychologicznych, neuroanatomicznych, oraz wynikają z doświadczeń terapeutycznych w pracy z pacjentami logopedycznymi z zaburzeniami węchu. Badania i obserwacje przeprowadzone na grupie stu dzieci z trudnościami rozwojowymi i brakiem odruchów świadczących o prawidłowym odbiorze bodźców węchowych jednoznacznie wskazują, że problem zaburzeń olfaktorycznych dotyczy bardzo dużej grupy dzieci i wpływa na całościowe funkcjonowanie małego człowieka od pierwszych chwil jego życia. Zaproponowany protokół postępowania diagnostyczno‑terapeutycznego w zaburzeniach węchu został opracowany, a następnie zastosowany w okresie od kwietnia 2022 do kwietnia 2023 roku na pacjentach w wieku od 3 do 24 miesięcy w Dziennym Ośrodku Rehabilitacji Dziecięcej „Ołtaszynek” we Wrocławiu. Ewaluacja działań świadczy o efektywności zastosowanych procedur w zakresie wywołania odruchów towarzyszących odbiorowi zapachów, w tym pojawienia się nosowego toru oddechowego.
Polish Tax Cases before the European Court of Human Rights
Authors: Baker Philip
Published: December 2024

This chapter considers the cases that have been decided by the European Court of Human Rights emanating from Poland. By “tax cases” a broad approach is taken, and any cases that have tax issues at their core are regarded as falling within this classification. Thus, as will be seen, one of the cases discussed concerns the freedom of expression of journalists writing about the motivation behind changes in tax law.
The Dissenting Interpretation of the Term “Immovable Property” in the Treaty of 1964 between Belgium and France and the Outcome of the Discussion in Their New Treaty
Authors: Docclo Caroline
Published: December 2024

This contribution illustrates the inability of the Belgian and French authorities and courts to agree on the interpretation the term “immovable property” (bien immobilier) used in the double tax treaty of 10 March 1964 between Belgium and France when characterizing shares in French real estate companies for the purposes of distributing the power to tax dividends or capital gains derived from those shares.
A Constructive Criticism on Turnover Taxes
Authors: Pistone Pasquale
Published: December 2024

This chapter focuses on the international implications arising in connection with the uncoordinated exercise of taxing sovereignty by states. It uses the case of sectoral turnover taxes in Hungary and Poland to put forward the merits of coordination with income taxation and the international obligations that countries contract when signing international treaties in tax matters. The chapter acknowledges the growing popularity of those taxes, taking into account their valid policy rationale and their visible implications in the collection of revenue. However, it also stresses the undesirable repercussions arising from the lack of coordination at the international level. All these elements are meaningful components of a comprehensive reform of the international tax nexus, which should not lead each country to pursue just the maximisation of its tax revenue, but also and especially fairness in the allocation of taxing rights at the global level. The author includes arguments drawn from national constitutions and EU law, which support the need for developing this conceptual framework for the exercise of taxing sovereignty in the years to come.
The U.S. – Poland Income Tax Treaty
Authors: Smiley Stafford
Published: December 2024

The article deals with the U.S. program of renegotiating all the U.S. income tax treaties including the 2013 tax treaty between the U.S. and Poland. The Author discusses reasons why almost a decade later, neither of these treaties has been ratified by the U.S. Senate.
New Own Resources for the EU Budget: Good Old Taxes Could also Do the Job
Authors: Traversa Edoardo
Published: December 2024

The paper deals with issues related to currently discussed reform within the EU focused on the proposals of establishing the new own tax-based resources for the EU and the possibility to use an existing tax to transform it totally or partially into an EU tax based own resource which in his opinion seems to be the safest way forward from a legal perspective, as well as the future EU tax-based own resources.
Reflections on the Italian Tax Judiciary System from the Perspective of the European Convention on Human Rights
Authors: Trenta Cristina
Published: December 2024

EU law is applied uniformly in all EU Member States as a consequence of its supremacy in the hierarchy of legal sources. The same is not true of the European Convention on Human Rights (ECHR). This paper investigates the application of the ECHR principles of impartiality and independence of tax judges in the Italian tax judiciary system and specifically in relation to their role in Tax Commissions. Italy takes a dualistic approach that does not automatically give international law precedence over domestic law, even when international treaties are signed and ratified, causing compliance issues. The article identifies several crucial friction points between the current setup of the Italian tax judiciary system and the European Convention on Human Rights, most notably in respect to the principle of independency and impartiality of tax judges, and concludes suggesting that a reform in the field may be necessary.
This paper was made possible by the financial assistance of the Torsten Söderbergs Stiftelse.
The Taxation of Artificial Intelligence between New Taxes and Additional Incentives
Authors: Uricchio Antonio Felice
Published: December 2024

The profound changes that accompany the history of humanity seem to depend largely on the unstoppable force of knowledge and innovation. The diffusion of robotics and artificial intelligence has had a significant impact on the processes of wealth production, with inevitable repercussions also on the labour market: today intelligent robots can carry out activities that were only human until recently. In this view, following the growing importance of the use of robots in modern society, the theme of the “robot tax” has assumed no small importance. The essay examines the various solutions imagined, evaluating the proposals to recognize the tax subjectivity of robots or to define the taxable case, assuming, depending on the case, as a prerequisite for the tax, the ability to accumulate data and knowledge, the property value of the robot-good or the greater profits deriving from the activity carried out using it.
Buildings and Structures as the Object of Real Property Taxes in the Countries of the Visegrad Group
Authors: Vartašová Anna
Published: December 2024

In this paper, the author compares the legal regulation of real property taxes applied in the Visegrad countries (Slovakia, Czechia, Hungary and Poland) in terms of the means of determination of part of its object, namely the buildings and structures. Based on the analysis of these national regulations, the author concludes that, despite all the analysed states apply taxation of buildings and/or structures within their real property tax(es), there are conceptual differences among the particular states’ policy in determining the objects subject to tax. While the author concludes on the broadest range of taxable objects to be in Poland and the narrowest in Slovakia, there is a lot of room for inspiration and for legislative adjustments for the Slovak legislation.
This paper was supported by grant project VEGA No. 1/0214/21.
Skarga na pisemną interpretację przepisów prawa podatkowego w indywidualnej sprawie – wybrane zagadnienia
Authors: Dauter Bogusław
Published: December 2024

Opracowanie stanowi o skardze na pisemną interpretację przepisów prawa podatkowego. Autor analizuje w nim przesłanki dopuszczalności takiej skargi do sądu administracyjnego, związanie sądu zarzutami skargi i możliwą treść rozstrzygnięcia sądu. Zwraca także uwagę na związanie sądu pierwszej instancji zarzutami skargi w kontekście ewentualnego postępowania kasacyjnego przed Naczelnym Sądem Administracyjnym.
Podatkowe instrumenty finansowania kościołów i związków wyznaniowych przez wiernych w Europie
Authors: Kukulski Ziemowit
Published: December 2024

Opracowanie dotyczy podatkowych instrumentów finansowania kościołów i związków wyznaniowych przez wiernych. Autor analizuje rozwiązania obowiązujące w różnych państwach europejskich, w których systemach występują obligatoryjne podatki kościelne oraz inne instrumenty wsparcia finansowego kościołów i związków wyznaniowych przez wiernych, a zwłaszcza to, czy funkcjonująca w Zasadniczym prawie wewnętrznym Kościoła Ewangelicko-Augsburskiego w RP składka parafialna (kościelna) może być uznana za modelowe rozwiązanie ww. kwestii w Polsce.
Nowe przepisy dotyczące faktur korygujących in minus – uproszczenie rozliczania VAT dla podatników?
Authors: Majszczyk Hanna
Published: December 2024

Celem opracowania jest odpowiedź na pytanie, czy wprowadzone w 2021 r. nowe przepisy dotyczące faktur korygujących zmniejszających podstawę opodatkowania stanowią faktyczne uproszczenie w rozliczaniu VAT dla podatników.
Analiza nowych przepisów wskazuje, że w miejsce dotychczasowych wymogów dotyczących zmniejszenia podstawy opodatkowania wprowadzono nowe.
Nowe przepisy to dodatkowe obowiązki zarówno dla sprzedawcy, jak i nabywcy towarów i usług.
Sądowa kontrola decyzji podatkowej a stosunek podatkowoprawny
Authors: Pietrasz Piotr
Published: December 2024

W opracowaniu zadano pytanie, czy wzajemne relacje w postępowaniu sądowoadministracyjnym pomiędzy skarżącym decyzję podatkową oraz organem podatkowym a sądem administracyjnym, które zachodzą w ramach stosunku administracyjnoprawnego, w jakikolwiek sposób oddziałują na stosunki podatkowoprawne pomiędzy organem podatkowym a skarżącym, w tym zarówno materialnoprawne, jak i procesowe. Na tak postawione pytanie należy udzielić ogólnej odpowiedzi, że pomimo iż sądy administracyjne dokonujące kontroli decyzji podatkowych nie są stronami stosunku podatkowoprawnego łączącego organ podatkowy i podatnika, dzięki kompetencjom orzeczniczym uregulowanym w ustawie regulującej procedurę sądowoadministracyjną mogą w doniosły sposób ingerować w te stosunki, w tym również w ich treść.
Stosowanie ulg w spłacie zobowiązań podatkowych a zasada wyważania interesu podatnika i organu podatkowego
Authors: Popławski Mariusz , Teszner Krzysztof
Published: December 2024

W opracowaniu poddano analizie problematykę stosowania ulg w spłacie zobowiązań podatkowych. Mechanizm tych preferencji jest formą pomocy udzielonej podatnikowi, jednak rezygnacja przez państwo ze świadczeń podatkowych powinna być w odpowiednim stopniu prawnie uzasadniona. Większość problemów dotyczących stosowania – przyjętego w ogólnym prawie podatkowym – instrumentów prawnych kształtujących powyższe preferencje wynika z zastosowania klauzul generalnych „ważny interes podatnika” oraz „ważny interes publiczny”. Wprowadzenie tych przesłanek wpływa wprawdzie na elastyczne stosowanie prawa podatkowego oraz wyboru konsekwencji prawnych w zależności od zachodzących zdarzeń, ale jednocześnie powoduje poważne wątpliwości interpretacyjne w judykaturze. Aktualnie rezygnacja z klauzul generalnych lub ich zastąpienie nowymi pojęciami nie wydają się możliwe. Nie oznacza to jednak aprobaty dla biernej postawy ustawodawcy. Autorzy dostrzegają potrzebę jego interwencji oraz poprawy obowiązującego mechanizmu. Kryteria przyznawania ulg w spłacie zobowiązań podatkowych powinny być uzupełnione o dodatkowy czynnik, tj. o zasadę wyważania interesu podatnika i organu podatkowego.
Inkluzja osób z niepełnosprawnością – dobre praktyki w Polsce po przystąpieniu do UE
Authors: Kobus-Ostrowska Dorota , Paszkowicz Maria Agnieszka
Published: December 2024

Celem monografii jest wskazanie korzyści i kosztów, jakie generuje zastosowanie strategii społecznej odpowiedzialności biznesu (CSR) w przedsiębiorstwie, oraz usług wspierających osoby z niepełnosprawnością w ramach zatrudnienia wspomaganego. Unikatowy charakter książki przejawia się zarówno w jej strukturze, jak i prezentowanych treściach.
Publikacja składa się z czterech rozdziałów. W pierwszym, poświęconym niepełnosprawności, podkreślono, że osoby z niepełnosprawnością mogą być aktywne w różnych obszarach życia dzięki wsparciu wielu osób i organizacji oraz własnemu zdeterminowaniu. Rozdział drugi dotyczy społecznej odpowiedzialności biznesu; wyjaśniono w nim pojęcie CSR, podkreślając jego wieloaspektowość, a także omówiono narzędzia CSR oraz korzyści i koszty, jakie generuje zastosowanie koncepcji CSR. W rozdziale trzecim przeanalizowano wybrane zagadnienia raportowania zgodnego z systemem Environmental, Social and Corporate Governance (ESG), takie jak: prawa człowieka, zdrowie i dobrostan pracowników oraz bezpieczeństwo i higiena pracy. W rozdziale czwartym zaprezentowano praktyczny wymiar CSR. Autorzy wyjaśniają fundamentalne zagadnienia z zakresu zatrudnienia wspomaganego w Polsce.
Wyjątkowość monografii można dostrzec w jej teoretyczno-empiryczno-aplikacyjnym charakterze. Podjęto w niej próbę odpowiedzi na pytanie, jakie dobre praktyki stosują pra­codawcy w odniesieniu do pracowników niepełnosprawnych. Uwzględnienie najważniejszych problemów teoretycznych i praktycznych z zakresu działań realizowanych w Polsce, które potwierdzają społeczną odpowiedzialność przedsiębiorców, a także dobrych praktyk w ramach zatrudnienia wspomaganego, to największy walor tej książki.
Extraction and Evaluation of Collagen as Biomaterial from Chicken Shank
Authors: Rana Jigyasa , Keshri Omshiv , Rahman C.K. Faslu , Kumar Vinod , Patel Shailesh Kumar , Das Bhabesh Chandra
Published: December 2024

Background: Collagen is the most abundant protein found mainly in skin, bone, tendon and cartilage of animals and humans. Due to biocompatibility, biodegradability and minimal immunogenicity, collagen is extensively used in biomedical applications such as wound healing, tissue engineering and drug delivery systems. The study was aimed at extracting the collagen from chicken shank and evaluate it morphologically to ascertain its purity for biomedical application. Methods: A total of 24, day-old broiler chicks were procured from commercial poultry farm located at Varanasi, Uttar Pradesh. The chicks were reared at Livestock Farm Complex, Faculty of Veterinary and Animal Sciences, RGSC, Banaras Hindu University. The chicks were divided into three groups of 8 birds each, viz. Group 1, Group 2 and Group 3 sacrificed for extraction of collagen from their shank at 28, 35 and 42 days respectively. Chicken shanks collected were cleaned, trimmed, peeled, deboned and ground for further extraction process. The ground material was subjected to pre-treatment by alkali and acid followed by enzymatic hydrolysis using pepsin enzyme. Thereafter, pre-treated tissue from shank was subjected to precipitation, centrifugation, dialysis and finally lyophilization for freeze drying. The yield of shank extracted collagen was recorded on wet weight basis and dry weight basis. The morphological characteristics of the extracted collagen were evaluated by Hematoxylin and Eosin (H and E) staining, Masson’s trichrome staining and electron microscopy. Result: The yield of extracted lyophilized collagen from group 1, 2 and 3 on dry weight basis is recorded as 0.132%, 0.182% and 0.215% respectively; whereas, the yield of extracted lyophilized collagen from group 1, 2 and 3 on wet weight basis was recorded as 0.130%, 0.181% and 0.213% respectively. The extracted collagen samples exhibited off-white colour with spongy paper-like consistency. Microscopically, the collagen from group 1 was found more fibrous with sheet-like structures, collagen from group 2 exhibited relatively less spongy admixture of sheet and little fibrillar structures; whereas, collagen from group 3 revealed dense fibrillar structure. The minimal basophilic content and clear background of H and E stained sections indicated purity of extracted collagen. The study successfully documented the extraction of high-quality collagen suitable for various biomedical applications. In addition, the study underlined the potential of utilizing low-value chicken by-products as a sustainable and cost-effective source of collagen, offering both environmental and economic benefits.
DOCUMENTÁRIO “VEGANO PERIFÉRICO”: DISCURSOS POLÍTICOS E CONSTRUÇÃO DE SENTIDOS
Authors: Ramalho da Silva Tâmara
Published: December 2024

O veganismo apresenta duas vertentes: o veganismo liberal (também chamado de estratégico) e o veganismo popular. Nosso objeto de estudo está concentrado no veganismo popular e tem como corpus o documentário do coletivo “Vegano Periférico”, o qual defende um veganismo acessível e inclusivo. Nesse sentido, analisamos as produções de sentido no discurso político vegano, sob o olhar da teoria da análise de discurso de linha francesa. Através da linguagem, pudemos evidenciar posicionamentos ideológicos (de cunho marxista), a partir de conceitos relacionados à alienação, à falta de informação para a população e à relação consumo e produção. Nesse sentido, observamos uma formação discursiva que aponta para a alienação dos sujeitos periféricos e para a falta de acesso à informação, no caso, de como se articula a indústria exploradora de animais. Dessa forma, o documentário produz sentidos em enunciações que abordam a visibilidade e invisibilidade desses sujeitos periféricos.
MUNDO MÁGICO
Authors: Pisso Concha Jennifer Paola
Published: December 2024

Texto literário.
“SÓ NO TEMPO HÁ ESPAÇO PARA MIM”: o instante-já em Água Viva, de Clarice Lispector
Authors: Lages Veloso Gabriela
Published: December 2024

Dentre as principais obras de Clarice Lispector, destaca-se o romance Água Viva (1973), que quebra as barreiras do espaço-tempo, através de elementos como o “instante-já”. Nesse sentido, o principal objetivo deste artigo é investigar a questão do tempo no livro Água Viva (1973), de Clarice Lispector, destacando a intrínseca relação existente entre o “instante-já” clariceano e o “presente do presente”, tal como foi ressignificado na obra filosófica de Paul Ricoeur (1984). Para tanto, utilizaremos como aporte teórico os estudos de Machado (2018); Gagnebin (2006), Brandão (2003), dentre outros.
A MULHER EM PROCESSO DE INDIVIDUAÇÃO - RESENHA CRÍTICA DO LIVRO O MAR DE VIDRO, DE GABRIELA LAGES VELOSO
Authors: Redfern Navarro Laura
Published: December 2024

Esta resenha de O mar de vidro (Caravana, 2023), de Gabriela Lages Veloso, se propõe a investigar a possível intertextualidade entre os elementos figurativos de “mar” e “vidro”, evocados na obra, com produções de outras épocas, em especial a cantiga medieval de Martín Codax, a fim de traçar uma leitura panorâmica do referido livro.
APRESENTAÇÃO
Authors: Penha Oliveira Lígia Vanessa , Silva Sousa Andressa
Published: December 2024

Apresentação da Edição de número oito, volume dois da Revista de Letras - Juçara.
The pole of progress: History and prospects of agro-innovations in the Far North
Authors: Yudin A. , Kokovkina S. , Tarabukina T.
Published: December 2024

The article explores the history, current trends, and future prospects of agricultural science and production in the Russian Far North, with a focus on the activities of the Institute of Agrobiotechnology, Komi Science Centre of the Ural Branch of the Russian Academy of Sciences. The article analyses the specific challenges of agricultural production in extreme natural and climatic conditions, which require adaptation of traditional methods and development of new agrotechnologies. The strategic importance of agriculture in the Far North for ensuring food security and sustainable regional development is emphasised. The prospects for further development of agricultural science are noted, focusing on the implementation of new technologies and the improvement of genetic resources, which will strengthen the agro-industrial complex and adapt agriculture to changing climatic conditions.
Autocratic legalism in the perspective of the role of judges in societies of new democracies
Authors: Kaczmarek Przemysław
Published: December 2024

The advent of autocratic legalism prompts the presentation of the role of judges in societies of new democracies. The recommended proposal modifies the vision of judges as guardians of the law with an educational-democratic component, in which judges also become interpreters of the law. This article offers a presentation of this proposal. It will commence in two stages. The first is a reconstructive and interpretative process. Its aim is to present autocratic legalism and then, in its light, the problem of the abusive judicial review. The second one is of a normative nature, i.e. a presentation of the social role of judges. In this proposal, judges can be assigned three moral obligations: a) to protect the democratic system, b) to improve legal standards and public institutions when they are dysfunctional, and c) to educate the citizenry, with a particular emphasis on human rights. A primary argument in favour of such a role for judges is the strengthening of civil society as an important safeguard against autocratic rule. The context for the findings presented in this paper is the current constitutional crisis in the Polish legal order. However, empirical documentation does not determine the research methodology in the presented article. In it, I pursue an approach that can be described as “doing philosophy historically.”
The Political Ontology of Enlightenment Materialism: Flat Ontology or Radical Anthropology?
Authors: Wolfe Charles
Published: December 2024

What is the politics of Enlightenment materialism? Or, less ambiguously put, what politics does early modern materialism yield? After examining some misconceptions, including older ideas about the necessary link between materialism and the (French) Revolution, I discuss what one might call the implicit politics of ontology in some examples of thoroughgoing ‘materialist political ontology’. Consideration is given to specific cases, like those of Meslier and Diderot, which articulate an argument for a ‘democracy of matter itself’, according to which, if we are all made of the same matter, there can be no divine right of kings.
TIKTOK SEBAGAI MEDIA DAKWAH PERSUASIF: ANALISIS MANAJEMEN TIKTOK RADIO NINA BAYAN SEBAGAI MEDIA PEMBERDAYAAN PEREMPUAN
Authors: Purnama Wahyunia , Ummah Athik Hidayatul
Published: December 2024

This research discusses the management of the TikTok platform as a women's empowerment media that focuses on providing information, educating, and persuading audiences. The positive side of social media contributes as a medium for women's empowerment to voice issues about women. This research aims to analyze Nina Bayan Radio's TikTok management and analyze its opportunities and challenges in the cyber era. This research uses qualitative research with a descriptive approach. The data collection techniques in this research are through observation, interviews and documentation. This research shows two important findings. First, the management of TikTok Radio Nina Bayan applies general management to manage the Gundem Batur Nina program with structured planning, organizing, implementing and monitoring steps. The involvement of the broadcasting team, listener response and online monitoring on TikTok is an integral part of program implementation. Secondly, there is a great opportunity for Radio Nina Bayan to reach a wide audience through the TikTok platform due to the needs of the audience, especially Gen Z. The challenges are limited funding, problems with listeners' response and online monitoring on TikTok. However, the challenges are limited funds, problems in remote areas, and technological management constraints.
Workshop Aplikasi Media Pembelajaran Quizziz
Authors: Rizky Amelia  , Cayandrawati Sutiono  , Nurhidayati  , Eka Puteri Elyani  , Yusuf Al Arief  , Inayati Fitriah Asrimawati  , Susilawati
Published: December 2024

Aplikasi media pembelajaran menjadi alat yang memiliki relevansi besar dalam mengamplifikasi proses pembelajaran yang lebih berinteraksi, menarik, dan efisien. Salah satu platform aplikasi media pembelajaran yang meraih popularitas adalah "Quizziz." Workshop aplikasi media pembelajaran Quizziz ini diikuti oleh 47 guru dari berbagai sekolah dan perguruan tinggi. Pelaksanaan workshop terdiri dari tiga tahap utama: penyampaian materi dan tanya jawab, praktik, dan evaluasi. Hasil workshop menunjukkan bahwa peserta mencapai pemahaman yang baik tentang Quizziz, mengembangkan kemampuan dalam membuat kuis interaktif, serta meningkatkan keterampilan penggunaan teknologi dalam pembelajaran. Hasil ini memberikan wawasan penting bagi pengembangan pendekatan pembelajaran yang lebih interaktif dan adaptif dalam era digital. Kendati ada beberapa kendala seperti keterbatasan akses teknologi dan waktu, strategi yang tepat dan panduan tutorial berhasil mengatasi tantangan tersebut.
ETHNOGRAPHIC STUDY OF THE CHARACTER OF MADRASAH IBTIDAIYAH STUDENTS ON EXPLORATION-BASED ENVIRONMENTAL LEARNING ON THE POLLUTED BEACH OF KESENDEN CITY OF CIREBON
Authors: Puspitasari Ratna , Resmalasari Septiani
Published: December 2024

Kesenden Beach is one of the beaches located in Cirebon City. This beach has considerable tourism potential, but the environmental conditions are polluted. This is a challenge for educators to conduct environmental learning on the beach. This study aims to examine ethnographic studies on the character of Madrasah Ibtidaiyah students in environmental learning at the Polluted Kesenden Beach, Cirebon City. The method used in this research is character ethnography. Research data was obtained through observation, interviews, and documentation. The study results show that environmental learning at Kesenden Polluted Beach, Cirebon City, can increase students' awareness of the importance of protecting the environment. In addition, this learning can also instil positive characteristics in students, such as caring for the environment, responsibility, and cooperation.
Pelatihan Corel Draw Untuk Pemuda Karang Taruna Di Kelurahan Banua Anyar Kota Banjarmasin
Authors: Putra Muhammad Adhitya Hidayat , Nur Rahmat , Mattiro Syahlan , Nasrullah Nasrullah , Arofah Lumban , Sumiati Sumiati , Apriati Yuli , Ruswinarsih Sigit , Alfisyah Alfisyah , Widaty Cucu , Rochgiyanti Rochgiyanti
Published: December 2024

Keterampilan desain grafis menjadi semakin penting dalam berbagai sektor usaha, termasuk percetakan, periklanan, multimedia, fashion, dan industri kreatif lainnya. Satu diantara aplikasi yang banyak digunakan adalah Corel Draw, yang terkenal karena kemudahan penggunaannya serta beragam fitur yang ditawarkannya, sehingga sangat cocok untuk pemula. Dalam rangka meningkatkan kemampuan desain grafis di kalangan pemuda di Karang Taruna Kelurahan Banua Anyar Kota Banjarmasin, diadakan pelatihan desain grafis menggunakan Corel Draw. Tahap persiapan dimulai dengan penentuan tema dan survei untuk mengevaluasi kondisi awal keahlian peserta, yang menunjukkan bahwa hanya 3 dari 13 pemuda yang sudah menguasai aplikasi ini. Pelatihan yang dilaksanakan berhasil menarik minat peserta, dengan 87% menyatakan sangat puas dan 13% puas terhadap materi yang disampaikan. Evaluasi juga mengindikasikan perlunya penambahan waktu pelaksanaan serta adanya permintaan untuk pelatihan lanjutan dengan aplikasi desain grafis lainnya, seperti Canva. Pelatihan ini diharapkan dapat memperkuat keterampilan desain grafis dan mendukung pengembangan potensi kreatif pemuda di desa tersebut.
IMPLEMENTATION OF THE CHARACTER OF RESPONSIBILITY IN LECTURE ACTIVITIES
Authors: Ratumbuysang Monry Fraick Nicky Gillian , Nazaria Raihan
Published: December 2024

Responsibility can be interpreted as a person's attitude or behavior where he must carry out his obligations and duties as he has done towards himself, his family, society and also the surrounding environment. This research uses the Systematic Literature Review method. The number of articles found was 12 articles which were then grouped based on the same concept and discussion as the topic raised. The results of this study are (1) the implementation of the character of responsibility in lecture activities can be done by completing assignments, guidance, spontaneous activities, getting used to giving motivation, class rules, discussion activities, delivering lesson material and reflection activities which are carried out thoroughly in learning activities. In practice, students are required to carry out their responsibilities to be involved in lecture activities and carry out learning assignments. (2) students' responsible character can be built through character education using the habituation method, creating a conducive atmosphere and integrating its implementation in lectures. Habituation, creating a conducive and integrated atmosphere in lectures can be done using the Problem Based Learning (PBL) learning model (3) Apart from using the Problem Based Learning learning model, the formation of responsible character using the habituation method can also be built through the Contextual Teaching and Learning learning model or commonly called CTL. Applying this model, each member in the group will have their own role to increase their sense of responsibility and ability to solve problems. The contextual approach focuses on active student involvement in combining some material with the surrounding environment.