bluuebunny/crossref_metadata_2025 huggingface dataset:
Nowoczesne kanały dystrybucji produktów bankowych – porównanie ofert wybranych banków
Authors: Goska Sylwia
Published: May 2021

Celem tego artykułu jest przedstawienie dystrybucji produktów bankowych w bankach działających w Polsce i za granicą. Autor weryfikował hipotezę, że nowe kanały dystrybucji produktów bankowych w bankach polskich i zagranicznych funkcjonują w podobny sposób, co zilustrowano na przykładzie banków: mBank, Alior Bank, PKO BP S.A., The Royal Bank of Scotland, DBS Bank Singapore, J. P. Morgan.W rezultacie dokonanej analizy wykazano, że banki coraz częściej wprowadzają w życie nowoczesne rozwiązania, które ułatwiają klientom zakup produktów bankowych. Banki działające w Polsce implementują nowoczesne technologie na podobnym poziomie, jak banki działające za granicą.
Zmiany stawek podatku od towarów i usług a realizacja funkcji fiskalnej
Authors: Jarczok-Guzy Magdalena
Published: May 2021

Celem niniejszego artykułu jest zbadanie zależności pomiędzy wprowadzonymi zmianami stawek podatku od towarów i usług a realizacją funkcji fiskalnej. Zakłada się, że wprowadzone zmiany m. in. zmiana stawek podstawowych podatku mają charakter profiskalny i przyczyniają się do wzrostu wpływów budżetowych z tego podatku. W wyniku analizy zostało wykazane, iż istotnie podniesienie stawki podatku od towarów i usług zwiększyło wpływy podatkowe do budżetu państwa, ale tylko na okres jednego roku.
Dodatek kwartalny
Authors: Uryszek Tomasz , Zimny Artur , Witczak Radosław , Zygmunt Michał
Published: May 2021

„Ryzyko walutowe długu Skarbu Państwa w Polsce”

„Koniunktura  w sektorze  przedsiębiorstw niefinansowych  w 3. kwartale 2014 r.”

„Koniunktura giełdowa”

„Zmiany w świecie finansów (podatków)”

„Sytuacja gospodarcza w Polsce po czwartym kwartale 2014 r.”
Rozwój branży leasingowej w Polsce w latach 2009–2013
Authors: Bara Żaneta , Zeneli Besarta
Published: May 2021

Niniejszy artykuł prezentuje istotę umowy leasingu w warunkach polskiej gospodarki w okresie od 2009 do 2013 r. Celem niniejszej pracy jest zbadanie rozwoju branży leasingowej pod kątem funkcjonowania leasingu jako głównego źródła finansowania inwestycji podmiotów gospodarczych. W pierwszej części usystematyzowane zostały wyniki badań innych publikacji w tematyce leasingu, porównujące tę formę finansowania przedsiębiorstw do kredytu i faktoringu. Rozdział drugi opiera się na aspektach prawnych regulujących umowę leasingową w Polsce oraz przedstawia klasyfikację leasingu według różnorodnych podziałów. W tej części opisano także cechy i konstrukcję umowy leasingu. Dla zobrazowania znaczenia leasingu w polskiej gospodarce zostały przedstawione wykresy i tabele, opracowane na podstawie danych Głównego Urzędu Statystycznego oraz Polskiego Związku Leasingu. Omówiono także strukturę umów leasingowych ze względu na rodzaj umowy oraz przedmioty przekazane w leasing. Badania wykazały kierunek rozwoju branży leasingowej, która wyraźnie wskazuje na tendencję wzrostową w najbliższych latach.
Ustanie mandatu członka zarządu a odpowiedzialność podatkowa osób trzecich. Glosa do wyroku NSA z dnia 25 marca 2013 r., I FSK 521/12
Authors: Olesiak Jarosław
Published: May 2021

W niniejszej glosie analizie poddane są przesłanki odpowiedzialności członków zarządu spółki kapitałowej za zaległości podatkowe tej spółki. Zasadnicza kwestia, jaka wyłoniła się w sprawie zakończonej wyrokiem, dotyczy możliwości i trybu powoływania się przez członka zarządu na wadliwości aktu jego powołania. W ocenie autora, niewytoczenie powództwa o stwierdzenie nieważności uchwały o powołaniu danej osoby w skład zarządu nie pozwala każdorazowo uznać, że pozytywna przesłanka odpowiedzialności została spełniona. To na organie spoczywa obowiązek skierowania decyzji o odpowiedzialności do osoby będącej członkiem zarządu spółki. Odwoływanie się przez organy – a w toku kontroli legalności decyzji przez sądy administracyjne – do faktu niezaskarżenia uchwały o powołaniu członka zarządu przez samego zainteresowanego, należy uznać za nieuprawnione.
Konsolidacja sprawozdań finansowych w świetle krajowych i międzynarodowych regulacji rachunkowości
Authors: Główka Magdalena
Published: May 2021

Obecnie w Polsce obserwuje się dwoistość prawa rachunkowości, co oznacza, że część podmiotów gospodarczych zobowiązana jest do przestrzegania przepisów ustawy o rachunkowości (zwana dalej UoR), a pozostałe – do wytycznych Międzynarodowych Standardów Sprawozdawczości Finansowej (MSSF)1. Zjawisko to dotyczy szeregu zagadnień z zakresu rachunkowości, w tym także konsolidacji sprawozdań finansowych. Niniejszy artykuł ma na celu porównanie regulacji krajowych z regulacjami międzynarodowymi w obszarze skonsolidowanych sprawozdań finansowych ze wskazaniem istotnych różnic. Mimo iż nadrzędnym źródłem regulacji w Polsce jest ustawa o rachunkowości, to MSSF nabierają coraz większego znaczenia.
Funkcjonowanie gospodarki otwartej – model Mundella-Fleminga
Authors: Kuta Katarzyna , Rudnicki Krzysztof
Published: May 2021

Artykuł skupia się na przedstawieniu modelu Mundella-Fleminga, jako narzędzia służącego analizie wpływu różnych kombinacji polityk fiskalnej oraz monetarnej (policy mix) na gospodarkę. Praca bazuje na hipotezie, że model ten pokazuje w sposób jednoznaczny wpływ narzędzi policy mix na wielkości makroekonomiczne. W opracowaniu zostały przedstawione teoretyczne założenia modelu oraz możliwe wyniki stosowania różnych polityk.
Dodatek kwartalny
Authors: Uryszek Tomasz , Witczak Radosław , Gądek Artur , Zimny Artur , Ślebocka Magdalena , Tylman Aneta
Published: May 2021

"Długoterminowe zrównoważenie finansów publicznych w Polsce"
"Zmiany w świecie finansów (podatków)"
"Sytuacja gospodarcza w Polsce po trzecim kwartale 2015 r."
"Koniunktura w sektorze przedsiębiorstw niefinansowych"
"Koniunktura giełdowa"
"Krajowa Polityka Miejska a finansowanie rewitalizacji obszarów zdegradowanych"
A casa própria e a locação social numa óptica urbanística e econômica
Authors: Bezerra Maria do Carmo de Lima , Correia de melo Cristina Maria
Published: May 2021

As políticas habitacionais praticadas no Brasil tratam a moradia como um bem de consumo, levando à estratégia de construção de unidades habitacionais e à ideia de provisão habitacional relacionada com a conquista da propriedade. Essa prática não tem conseguido suprir a necessidade de moradia social e tem levado à expansão urbana marcada pela dispersão, altos custos de infraestrutura e moradias desprovidas de serviços urbanos. No plano internacional, adota-se estratégias de locação de imóvel como um serviço prestado pelo Estado, modelo que atende à população dialogando com o estoque privado de imóveis em áreas urbanizadas, opção esta que o Brasil inicia com dificuldades de aceitação por parte dos agentes do governo e da sociedade. A questão colocada para investigação se refere aos custos financeiros, aos impactos urbanísticos e a qualidade da moradia que uma e outra modalidade de provimento habitacional poderiam representar na realidade brasileira. Como método utilizou-se os custos de implantação do PMCMV comparando-o com a quantidade de moradia capaz de rentabilizar a locação por 20 anos em áreas já urbanizadas no Distrito Federal. Como resultado se apresenta vantagens e desvantagens da casa própria e da locação social em relação aos custos e impactos urbanísticos para o Estado e a sociedade.
Students’ entrepreneurial behaviour – An eight-construct scale validation: A scale adaptation study
Authors: Soba Mustafa , Yildiz Ezgi Pelin , Ersoy Yusuf
Published: May 2021

Entrepreneurship, especially among university students, measuring perception/tendency has been very popular in recent years due to reasons such as the importance of the subject, research applicability, reaching the target audience and relatively low research costs. In this context, it emphasises that the willingness, determination and predisposition of young people who will enter the business life to make a new venture and do their own business and their career planning are also important for entrepreneurial tendencies. In the context of this study, an adaptation study of the relevant scale developed by Schmidt Bohnenberger, Panizzon, Marcon, Toivonen and Lampinen into Turkish was carried out in order to determine undergraduate students’ entrepreneurial behaviour. The validity and reliability studies of the scale were carried out with the participation of 185 undergraduate students studying in different departments. Exploratory factor analysis was used to serve structure validity. At the end of the study, a seven-dimensional scale consisting of 40 items explaining 89.62% of the total variance was obtained. The internal consistency coefficient of the scale calculated with Cronbach’s alpha was 0.95. As a result, it contributed to the field by introducing a scale with proven reliability and validity.

 

Keywords: Entrepreneurship behaviour, undergraduate students, scale adaptation, validity–reliability.
The role of moral self-regulation in mediating the effect of goal orientation on academic integrity
Authors: Suralaga Fadhilah , Azkiyah Siti Nurul , Dhowi Bay , Nisa Yunita Faela , Rahmawati Yenny
Published: May 2021

Previous research has explored possible reasons to conduct academic dishonesty while there are only a few research studies that investigate the strategies to promote academic integrity and do not look at moral self-regulation as a mediating variable. This study, therefore, aims to examine whether moral self-regulation mediates the effects of mastery goal orientation and performance goal orientation on academic integrity. A self-report scale was distributed to 251 students (M = 41%; F = 59%) of one state Islamic university in Jakarta, Indonesia, in which the structural equation model was used to analyse the data. Using the root mean square error of approximation, comparative fit index and Tucker–Lewis Index as indicators of the model of fit, the results proved that moral self-regulation mediated two mentioned variables affecting academic integrity. This finding implies the need to consider the inclusion of moral self-regulation in the academic life of students.

Keywords: Academic integrity, moral self-regulation, mastery goal orientation, performance goal orientation;
At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
Authors: Corlin Christensen Rasmus , Hearson Martin , Randriamanalina Tovony
Published: May 2021

Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’ (IF). Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers have emphasised that developing countries in particular face practical obstacles that lead to unequal participation in practice. In this paper, we assess these claims, drawing primarily on 48 interviews with negotiators, policymakers and stakeholders involved in global tax discussions. We find that the explosion in formal membership has not in itself led to the step-change in developing country influence that the raw numbers imply. This is because of a combination of structural obstacles that are not unique to the IF, and some challenging aspects of the OECD’s way of working. Yet, lower-income countries have made some modest achievements to date, and there are signs of incremental progress towards a more effective presence. We develop a typology of mechanisms through which successes have been achieved: association with the efforts of more powerful states, anticipation of lower-income countries’ needs by the OECD secretariat and others, collaboration to form more powerful coalitions, and the emergence of expert negotiators with individual authority.
Effect of Motivation on Employees’ Commitment to Work in the Federal Civil Service of Nigeria
Authors:   Nile University of Nigeria, MUSA Abdulmalik
Published: May 2021

The study examined the effect of motivation on employees’ commitment in Federal Civil Service of Nigeria using Federal Ministry of Science and Technology, Abuja as case study. The study used survey research design. The population of the study is the staff of the ministry which is 578. The study used Taro Yamane formula to reduce the population of the study to 236 which is the sample size. The study also used 26 management staff. The study used questionnaire to obtained data and the data was analyzed using regression with the aid of SPSS statistical software 25.00. The finding indicates that there is positive and significant relationship between motivation and employees commitment in the Federal Ministry of Science and Technology, Abuja. Other findings were that there is negative and significant relationship between extrinsic motivation and employees’ commitment in Federal Ministry of Science and Technology, Abuja; and there is positive and significant relationship between intrinsic motivation and employees’ commitment in Federal Ministry of Science and Technology, Abuja. The study suggested that Federal Ministry of Science and Technology should continue in motivating employees for working in the ministry. They should consider pay rise for the employees, give them adequate bonuses, give employees responsibility as well as recognize and praise the employees for being committed to work.
Shareholder and Stakeholder Theories. Understanding Corporate Governance Practice
Authors:   Nile University of Nigeria, BELLO Umar , ABU Martins Mustapha ,   Nile University of Nigeria
Published: May 2021

The aim of the paper is to further understand corporate governance by looking at Shareholder theory and Stakeholder theory to improve corporate governance practices in companies and to enable achieving set objectives. A conceptual approach of examining the concepts of corporate governance, shareholder theory and stakeholder theory, their similarities and differences for corporate governance purposes. Secondary sources and reviewed journal articles that discussed concepts were selected and used for the study through Content analysis and use of empirical evidence. The stakeholders’ theory has been proven to promote an inclusive system, that benefits stakeholders in any business or company in a globalised environment. Using both theories from a corporate governance perspective alone without consideration for other areas of the corporation is a limitation of study. Discussion of the theories contribute to understanding of corporate governance practice by corporations and the study will provide guidance for related research in the near future.
Hard Way from Extradition to European Arrest Warrant
Authors: Potyomkina O.
Published: May 2021

The article is referred to a hard way of the European Arrest Warrant adoption, which became the first tool in the field of judicial cooperation on criminal cases having embodied the judicial decisions mutual recognition principle. The foundation of a single European Arrest Warrant with due regard to all existing problems of its appliance is a significant breakthrough in the EU states cooperation, given that it forces them to rely on each other's legislation. The European Warrant was designed to efface national boundaries in the sphere of court cooperation, to establish a "freedom of movement" and a single market of judicial decisions.
On Specifics of China’s Policy in Issues of Economic Cooperation within SCO
Authors: Mochulskii A.
Published: May 2021

The article is dedicated to the issue of the Shanghai Cooperation Organisation (SCO) evolution since its beginning in 2000. To date it has evolved into an international structure with a wide range of missions on security and stability in Central Asia, increasingly setting long-term economic cooperation goals as well. In this sense, China is posing as highly interested in stability near its national borders in Central Asia by means of trade creation. This may obviously become one of important items of Russia–China political dialogue.
India: Urban Niches of Small Enterprises
Authors: Bragina E.
Published: May 2021

The article deals with escalation of the in-migration tendency in contemporary India – the rural population transfer to cities and urbanization process particularities. The meaning of such socioeconomic phenomenon as small production and services forms conglomerate for the labor market balancing and economic stabilization in the country is examined.
Modernization, Authoritarianism and Democracy
Authors: Zagladin N.
Published: May 2021

The term “modernization”, which naturally emerged in the era of modernity, meant transition from a traditional pre-capitalist society to a more advanced one. This is a complex process developing in various spheres with different speed. Its crucial point, however, is the modernization of social relations. A key factor in trying to envisage the prospects of modernization is the quality of ruling elites.
Washington Consensus: Landscape after Battles
Authors: Anan'in O. , Khaitkulov R. , Shestakov D.
Published: May 2021

The essence of the Washington Consensus, its implementation in 1990s – early 2000s, and its influence on Russia's economic policy development during this period is thoroughly examined in the article. Both positive and negative aspects of the Consensus, as well as the role of John Williamson, the English economist who formulated these economic policy guidelines for the Latin American countries, further extended to all developing countries, are specified.
On Ability of Scientific Knowledge to Comprehend Structure and Transformations of 21st Century
Authors: Cheshkov M.
Published: May 2021

The research subject of the article is both world-entirety and a scientific knowledge of it. But not so much the world, a human and humanity are perceived as a contemporary scientific knowledge. The author sets a task to demonstrate that it may be a suitable tool for comprehension of a human and humanity. The realization of this potency requires rethinking of the Modern Age science introduced by a logical knowledge, which is, although necessary, no longer quite enough for understanding the reality shape as well as human and humanity transformation processes.
Human Development: Quantitative Measurement and Processes in World System (the end)
Authors: Grishin I.
Published: May 2021

This publication presents regular materials of the scientific workshop "Modern Development Problems", hosted by Dr. V. Khoros, head of Center for Development and Modernization Studies at the Institute of World Economy and International Relations, Russian Academy of Sciences. A spokesperson is V.A. Krasil'shchikov, Dr. Sci. (Economics), Head of Section at IMEMO. Human Development Index calculated by the UN since 1980s on the basis of GDP per capita, lifespan and education of population is chosen as a primary criterion.
Korean Lobby in the U.S.: Free Trade Agreement, Military Cooperation
Authors: Kostyaev S.
Published: May 2021

In the article, the specificity of the Korean lobbyism in the USA and its activity in a number of principal directions of the U.S.–South Korea relations are analyzed. A glimpse of lobbyism as a political system institute is provided, a comparison between Korean and other foreign lobbies is drawn. The lobbying of the own interests on the Korean part at both governmental and business level is examined.
Mechanisms of State Support of Innovations: Foreign Experience
Authors: Eroshkin A.
Published: May 2021

The article investigates the role of state in providing innovative development of major developed and developing economies, associated with the direct participation of their governments in financing science and facilitating private capital inflows to this sector due to various fiscal and financial instruments. Special focus is made on public-private partnerships which promote concentration of resources and streamline the process in the most innovative and cutting-edge areas of development.
Prices: Market Mechanism and State Regulation
Authors: Glazova E. , Stepanova M.
Published: May 2021

The article examines the role of state regulation of prices – indirect or direct – with the aim to create a competitive environment (if it is absent) or to strengthen competition with its imperfections in order to eliminate those violations of market pricing mechanism which the market itself cannot resolve.
Pharmaceutical Concern TEVA
Authors: Dubson B.
Published: May 2021

The author explores the case of the Israeli pharmaceutical group Teva. It is noted that in modern conditions there are favorable factors for an entry into the global market of the small-and medium-sized pharmaceutical firms producing equivalents of patented drugs. The current global trends such as the growth of living standards increase the number of elderly people, who are the main consumers of medications, and the emergence of new drugs to fight the previously incurable diseases significantly increase the demand for medicines. The total costs of purchasing the drugs are becoming increasingly onerous for patients, for all kinds of involved medical institutions (hospitals, medical offices, insurance funds, etc.) and for the governments. Therefore, there is a growing interest in replacing expensive original drugs by the same quality, but cheaper generics.
World Crisis and Labor Market
Authors: Ivanov N.
Published: May 2021

The article deals with the problems of labor market functioning under conditions of global financial and economic crisis. Extensive statistical material is analyzed. The focus is made on identifying the principal specifics of the crisis in terms of such socio-economic parameters of reproduction as employment, unemployment, structure of supply and demand in the labor market, prospects for innovative development, anti-crisis activities of governmental institutions.
China in the New Structure of World Economy
Authors: Salitskii A. , Tatsii V.
Published: May 2021

The Asian crisis of 1997-1998 highlighted the full value of China's foreign trade. The global crisis of 2008-2009 proved the nation’s ability to develop its economy basing on the internal factors. The heterogeneity and multi-sector structure, in combination with the ascendancy of the public sector and domination of the central government, ensure the required “depth” of country's economy development. So far, China forms zones of stability in the economies of the closely collaborating countries. During the recent crisis, China's imports fell much less than the world trade in general. Respectively, Chinese trade and economic partners enjoyed better opportunities to pass through the difficult period. In addition, one should note the desire of the Beijing authorities to smoothen the fluctuations in the market conditions, as well as to prevent overheating and overcooling of the domestic economy. This is well seen in the local stock market situation which is gradually gaining depth and becoming less volatile. China successfully manages a smooth change of the Renminbi’s exchange rate. This is directed for well-being of the Chinese producers and exporters, but objectively it is beneficial to their partners as well. China is becoming a new economic center of the world, which will attract the main trade and financial flows of the neighboring countries.
Global Climate Changes and World Economy
Authors: Makarov I.
Published: May 2021

The article focuses on the influence of global climate changes on the world economy. The author points out that this influence is broader than the direct damage from the transformation of environment caused by climate change. It involves a variety of issues including impact on the technological progress and formation of new carbon markets. Special attention is paid to the role of intergovernmental regulation and to the composition of climate-related policy which are to be substantially changed as the influence of climate change grows. Climate policy passes to the national level and switches to the priority of adaptation measures.
Al-Qaeda, Bin Laden and Destiny of Jihadism
Authors: Mirskii G.
Published: May 2021

The emergence of the major transnational terrorist movement called Al Qaeda became possible first and foremost because of the Soviet intervention in Afghanistan. A local peasant rebellion against the radical left wing regime in a faraway country was immediately transformed into jihad, a real crusade against the invading “infidels”. What followed was the gradual evolution of an insignificant group of young volunteers from the Arab countries who soon became the nucleus of a powerful global movement challenging the Western world. Bin Laden’s motto was: “After overcoming one superpower we will deal with another one”. The large scale terrorist campaign culminated in the 9/11 terrorist action called “the Manhatten operation” by its perpetrators. Summing up the results of the jihadists’ activities, the author comes to the conclusion that the terrorist network is probably in the initial stage of decline due not only to the leaders’ death but also to its failure to mobilize the world of Islam under its banner.
Russian-Latin American Relations at Modern Stage
Authors: Dabagyan E.
Published: May 2021

The article contains an analysis of Russia’s foreign policy towards the Latin American continent in the first decade of the XXI century. The author points out the intensive development of contacts in different fields (political, economic, military-technical and humanitarian). A pluralistic feature of the Russian strategy towards the countries of the region and the absence of the confrontational agenda are emphasized.
Events in Northern Africa and Middle East: Causes and Consequences
Authors: Labinskaya I.
Published: May 2021

Political developments in North Africa and the Middle East that have begun in January 2011 are gaining strength and involve an increasing number of Arab countries. The participants of the Roundtable – experts from IMEMO, Institute of Oriental Studies (RAS), Institute of the USA and Canada (RAS) and Mrs. E. Suponina from “Moscow News” newspaper analyzed a wide range of issues associated with these events. Among them are: 1) the reasons for such a large-scale explosion, 2) the nature of the discussed developments (revolutions, riots?) and who are the subjects of the current “Arab drama”, 3) the role of Islam and political Islamism, 4) the role of external factors.
Nuclear Pakistan – Dichotomy of Power and Weakness (the end)
Authors: Khokhlov I.
Published: May 2021

The article analyses the fears that Pakistan's nuclear weapon or stockpiled fissile material could fall into the hands of terrorists. The author analyses the main security safeguards to prevent this scenario as well as the main threats to these weapons: corrupted military and intelligence officers, insurgency in the Pashtunistan and terrorist activities.
Securitization of Insured Risks and Insurance from Extreme Losses
Authors: Grebenshchikov E.
Published: May 2021

Natural disasters are extremely destructive power and duration on the planet occur rather rarely, but in this case should build in advance of system protection and response, which includes immediate measures to assist victims by the State, a set of measures on risk management and the full participation of the insurance industry. For this purpose, since the mid-1990s insurance corporations resort to such a form of alternative financing upcoming and possible costs as a transfer of risks to the stock market through the issuance of catastrophe bonds. The article contains an analysis of these bonds.
Communicating COVID-19 Pandemic on Facebook: Illustrations from Users’ Screenshots from Nigeria and Bangladesh
Authors: Mohammad Ali Habib , Batta Herbert , C Ogaraku Henry
Published: May 2021

The outbreak of COVID-19 has dented the global public health profile. On the one side, the ubiquity of social media has led to damaging misinformation, fake news, stigmatization, and conspiracy theories. Fortunately, on the other side, the advantageous characteristics of social media and the informational support mechanisms with which they produce social safety valves; are a solid basis to curbing the pandemic. This paper examines the use of social media as a valuable platform to publicly communicate the COVID-19, especially its scientific discourses. This paper focuses on Facebook as a platform amenable to the strategic digital communication of COVID-19. It takes illustrations from screenshots of Facebook users in Nigeria and Bangladesh. Some of the identified strategies include supporting for preventive measures, focusing on solutions, countering fake information, standing against racism and stigmatization, relying on scientific facts, confronting conspiracy theories, dealing with pseudoscience and denials, explaining statistics meaningfully, avoiding the temptation to trivialize and sensationalize, and using local languages.
A risk of developing osteopenia in children undergoing preventive treatment for tuberculosis infection
Authors:   Smolensk State Medical University, Smolensk, Russian Federation, Krutikova N.Yu. , Teshchenkov A.V. ,   Smolensk State Medical University, Smolensk, Russian Federation, Krikova A.V. ,   Smolensk State Medical University, Smolensk, Russian Federation, Avdeeva T.G. ,   Smolensk State Medical University, Smolensk, Russian Federation
Published: May 2021

Objective. To study bone strength in children with latent tuberculosis infection who receive anti-tuberculosis drugs. Patients and methods. A quantitative ultrasound examination of the strength of the tubular bones of the upper and lower extremities was conducted in 120 children with mycobacteria tuberculosis infection (experimentak group). У 73 children who received preventive treatment with anti-tuberculosis drugs (isoniazid, pyrazinamide) bone strength examination was repeated after 6 months (comparison group). The control group comprised 42 children belonging to the 2nd health status group. Results. At the first examination, according to osteodensitometry, children of the experimental group had a decreased bone density in tubular bones as compared to the age-related norms in 34.2% of cases, which had no statistically significant differences with the control group. The children of the comparison group were examined after 6 months, about 60% of children had a decrease of bone density of varied degree, the average Z-score 1.5 ± 0.8, which is significantly lower than in the experimental group. According to the study results, a significant statistical correlation was found between the intake of anti-tuberculosis drugs and bone strength in children with latent tuberculosis χ2 = 10.588, р < 0.012. Conclusion. As was found, a long-term intake of anti-tuberculosis drugs has an effect on bone strength in children. In the outpatient settings, clinical monitoring of bone strength permits to ensure the safety of the administered long-term preventive therapy of tuberculosis. Key words: children, bone strength, tuberculosis, treatment, osteodensitometry, chemoprophylaxis, anti-tuberculosis drugs
Vitamin D status in children with inflammatory bowel disease
Authors:   National Medical Research Centre for Children’s Health, Ministry of Health of the Russian Federation, Moscow, Russian Federation, Pronina I.Yu. , Tsvetkova V.S. ,   National Medical Research Centre for Children’s Health, Ministry of Health of the Russian Federation, Moscow, Russian Federation, Potapov A.S. ,   National Medical Research Centre for Children’s Health, Ministry of Health of the Russian Federation, Moscow, Russian Federation,   I.M.Sechenov First Moscow State Medical University (Sechenov University), Moscow, Russian Federation, Semikina E.L. ,   National Medical Research Centre for Children’s Health, Ministry of Health of the Russian Federation, Moscow, Russian Federation, Makarova S.G. ,   National Medical Research Centre for Children’s Health, Ministry of Health of the Russian Federation, Moscow, Russian Federation,   Lomonosov Moscow State University, Moscow, Russian Federation, Surkov A.N. ,   National Medical Research Centre for Children’s Health, Ministry of Health of the Russian Federation, Moscow, Russian Federation
Published: May 2021

Objective. To study vitamin D status in children with inflammatory bowel diseases (IBD) depending on the diagnosis, gender, age and a season of examination. Patients and methods. The study included 244 children (130 boys and 114 girls) aged 3 to 18 years. The patients were divided into 2 groups depending on the nosological form of disease: Crohn’s disease (CD) – 130 children, ulcerative colitis (UC) – 114 children. Blood vitamin D levels were determined by the method of competitive electrochemiluminescence. Results. Normal levels of vitamin D (>30 ng/ml) were found only in 11.1% of children with IBD (in 11.5% with CD and 10.5% with UC). Vitamin D status corresponded to deficiency levels in 65.9% of cases, of them 15.2% had deep deficiency (<10 ng/ml). Vitamin D status decreased with increasing age of the patients (ρ = -0.2686). No statistically significant differences were found in vitamin D levels that would be dependent on the season of examination, neither were they found in groups of patients with CD and UC. Conclusion. The study showed an extremely low vitamin D status in patients with IBD. The problem of assessing vitamin D levels in children with IBD and its monitoring as well as development of individual algorithms for supplementation remains topical. Key words: vitamin D, inflammatory bowel disease, Crohn’s disease, ulcerative colitis, children
Relationship between cytological features of buccal epithelial cells and biochemical parameters in obese schoolchildren
Authors:   Ural State Medical University, Yekaterinburg, Russian Federation, Kovtun O.P. , Bazarnyi V.V. ,   Ural State Medical University, Yekaterinburg, Russian Federation, Anufrieva E.V. ,   Ural State Medical University, Yekaterinburg, Russian Federation, Polushina L.G. ,   Ural State Medical University, Yekaterinburg, Russian Federation, Borodulina T.V. ,   Ural State Medical University, Yekaterinburg, Russian Federation
Published: May 2021

Objective. To determine the relationship between metabolic parameters and cytological characteristics of the buccal mucosa in obese children. Patients and methods. An open cross-sectional case-control study included 78 schoolchildren aged 9 to 15 years, 44 of them were obese. We determined body mass index, lipid metabolism parameters (total cholesterol, high- and low-density lipoprotein cholesterol, apolipoproteins), and also cytological characteristics of buccal epithelial cells. Results. The number of buccal epithelial cells with condensed chromatin was by 10 times higher in obese children. A correlation was found between cholesterol concentrations and certain cytological parameters, but this correlation was statistically significant only in the pair “cholesterol – number of binucleated cells” (correlation coefficient 0.925, p = 0.05) in obese children and in the pair “total protein – binucleated cells” in practically healthy children. Conclusion. We confirmed the known data about specific characteristics of lipid metabolism in obese children that correlate with certain cytological parameters of the buccal mucosa, namely, an increased number of cells with chromatin condensation. This phenomenon is suggestive of activation of apoptosis in obese children. Keywords: buccal epithelial cells, obesity, schoolchildren, cholesterol
Implantação de sistema de beneficiamento de levedura residual para produção de ração animal
Authors: Alves Carvalho Kamilla , Pereira Faleiro Cleiton
Published: May 2021

Destaques: O Brasil é um dos maiores produtores de etanol do mundo, na safra 2018/2019 foram produzidos mais de 33 bilhões de litros de álcool, grande parte na região sudeste e centro-oeste. Entre os processos para a fabricação do etanol o mais importante é a fermentação, pois é nesta etapa que é gerado o produto de interesse, bem com nesta fase é feita a inserção das leveduras que atuam promovendo a transformação da matéria-prima. O beneficiamento da levedura após o uso no processo fermentativo é uma alternativa para agregar valor a um subproduto.

Objetivo: Avaliar viabilidade técnica de implantação de um sistema de beneficiamento de levedura para produção de ração animal em uma usina localizada no Sudoeste do estado de Goiás.

Desenho/Metodologia/Abordagem: Para elaboração deste projeto foi realizado um estudo de caso sobre a viabilidade técnica para a implantação de um sistema de beneficiamento de levedura voltado a produção de ração animal, em uma usina que atualmente realiza a deposição deste resíduo no tanque de vinhaça. O projeto foi baseado na definição dos equipamentos e da sequência de operações necessárias ao beneficiamento industrial da levedura residual. Foram coletados dados da produção de levedura da unidade citada acima, referentes ao período de safra do ano de 2019 como referência quantitativa de matéria-prima.

Resultados: O estudo conclui que na indústria em questão é tecnicamente viável a implantação do sistema de beneficiamento acoplado a estrutura pré-existente.

 Limitações da investigação: Acesso a informações exatas acerca de custo de implantação do projeto e custos atribuídos a maquinários.

 Implicações práticas: a entrada de receita através de um resíduo rico em proteínas, que atualmente é descartado, além de reduzir custos com etapas de tratamento de efluentes.

 Originalidade/valor: O estudo de caso realizado em uma usina de etanol já em atividade permite o aproveitamento da própria estrutura fabril para adoção de uma etapa adicional de beneficiamento de um resíduo, servindo de estímulo para uma produção mais sustentável.
Penerapan Kompetensi Kewarganegaraan dalam Upaya Konservasi Ekosistem Laut Melalui Keterlibatan Maumere Diver Community
Authors: Ludovikus Bomans Wadu  , Gultom Andri Fransiskus , Wunu Maria Regina Wesa
Published: May 2021

Pendidikan Kewarganegaraan (PKn) adalah suatu mata pelajaran wajib yang  diterapkan disetiap jenjang Pendidikan di Indonesia agar dapat  mengarahkan peserta didik untuk menjadikan pribadi yang berintelektual maupun berakhlak mulia sesuai dengan asas bangsa Indonesia. Untuk mencapai misi tersebut maka dibutuhkan kompetensi kewarganegaraan. Tulisan ini bertujuan  menjelaskan penerapan PKn melalui Maumere Diver Community. Pendekatan kualitatif yang digunakan adalah kualitatif, jenis studi kasus, serta pada mengumpulkan menggunakan metode observasi, wawancara, dan dokumentasi yang termasuk dalam teknik triangulasi.berdasarkan hasil analisis data yakni reduksi, penyajian data, serta menarik kesimpulan bahwa penerapan PKn yang dilakukan memuat tiga kompetensi kewarganegaraan yakni kompetensi pengetahuan, sikap, dan keterampilan. Pada kompetensi pengetahuan warga negara diberi suatu edukasi tentang alam laut serta pengaruhnya bagi kehidupan mahkluk hidup serta pelatihan Diving. Maumere Diver Community menerapkan kompetensi sikap adalah dengan cara menajdi teladan bagi warga negara untuk menanamkan sikap peduli terhadap lingkungan laut serta kelestariannya. Sedangkan pada kompetensi keterampilan, Maumere Diver Community berkolaborasi dengan komunitas Trash Hero dalam pengolahan sampah agar menambah nilai jual.
Book Review: Slattery, Patrick. Curriculum Development in The Postmodern Era (1995)
Authors: Adha Muhammad , Ulpa Eska Prawisudawati , Wijaya Apriyanda Kusuma
Published: May 2021

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La Corona contra Johnson: el discurso constitucional inglés y su traducción al español
Authors: Orts Llopis María Ángeles
Published: May 2021

Este trabajo constituye un estudio traductológico de una de las llamadas «sentencias del Brexit», cuya redacción pone de relieve los mecanismos constitucionales más importantes del Reino Unido. Tras una breve descripción de las peculiaridades del discurso jurídico constitucional anglosajón, tan distinto al panorama continental donde se enmarca el discurso jurídico español, un estudio pormenorizado de la macroestructura de R v Johnson, así como un acercamiento a sus mayores peculiaridades traductológicas dará paso a una exhaustiva tipología léxica que dé cuenta de los problemas de traducción: los vacíos conceptuales y léxico que surgen de las diferencias entre ordenamientos. Así, tras un recuento de las 20 palabras clave del texto origen por medio de Antconc, los fenómenos léxicos de la sentencia quedan divididos en tres grupos: instituciones, actos y términos constitucionales –anisomorfismos en su mayoría–, que comportan diferentes niveles de dificultad para su traducción, algunos de los cuales presentan al traductor auténticos problemas para que el texto meta sea legible. Con un estudio cualitativo de las estrategias posibles a aplicar a la traducción, trataremos de explicar y de solventar algunas de las diferencias y obstáculos difíciles de salvar para el traductor, originados en la distinta conceptualización de los discursos jurídicos y en la diferente organización de las decisiones judiciales como géneros textuales.

Palabras clave: Traducción jurídica, Léxico jurídico, Género jurídico, Brexit, Constitucionalismo inglés.
COMPRAVENTACOR: sitio web para la traducción de contratos de compraventa de viviendas en España, Argentina, Reino Unido y Estados Unidos
Authors: Arce Romeral Lorena , Seghiri Domínguez Míriam
Published: May 2021

La compraventa viviendas entre países como España, Argentina, Reino Unido y Estados Unidos se encuentra, actualmente, en pleno auge. Este negocio inmobiliario trae consigo no solo un gran trasiego de capital nacional e internacional, sino una alta demanda de redacción y traducción de contratos para cuya tarea, a día de hoy, el traductor apenas cuenta con recursos especializados. Con esta idea en mente surge el principal objetivo de este trabajo, a saber, facilitar los procesos relacionados con la traducción y redacción de contratos de compraventa de viviendas en las transacciones entre España, Argentina, Reino Unido y Estados Unidos a través la implementación de un sitio web de acceso gratuito que contenga recursos documentales diseñados para tal fin. Estos recursos, que se alojarán en el sitio web COMPARVENTACOR, y serán, en particular, un glosario, la legislación aplicable, un gestor de corpus y unas plantillas para la redacción semiautomática de estos contratos, permitirán sus usuarios reducir tiempo, costes e, incluso, intermediarios, lo que hará aumentar las ganancias y la productividad. Los usuarios potenciales del sitio web COMPRAVENTACOR, y de los recursos que en él se ofrecen, se prevé que sean no solo traductores, sino también otros profesionales como intérpretes, lingüistas, terminólogos o juristas, pasando por los propios agentes inmobiliarios o notarios, llegando, incluso, hasta los propios compradores de manera individual sin la intervención de terceros.

Palabras clave: compraventa de viviendas, COMPRAVENTACOR, glosario, traducción jurídica, corpus, plantillas de redacción.
El arte de la traducción de Jiří Levý: desde la génesis del original hasta su recepción en el mundo hispanófono y lusófono
Authors: Getta Elizaveta
Published: May 2021

En este artículo tratamos de describir la génesis de la obra fundamental de Jiři Levý El arte de la traducción (1963) desde los primeros años de la década de los cincuenta, así como los avatares de su accidentada recepción internacional hasta la actualidad. La primera edición checa de la obra fue precedida por toda una serie investigaciones interdisciplinarias de las que queda constancia en artículos, manuales, conferencias y notas manuscritas. Este proceso se prolongó en las traducciones al alemán y al ruso de la obra (1969 y 1974), en las cuales Levý colaboró estrechamente con sus traductores realizando adaptaciones y modificaciones de diversos tipos para acercar la obra a sus receptores en las culturas de destino. En particular, la traducción alemana fue importante porque sirvió para difundir las ideas de Levý en el extranjero y también porque fungió, junto con el original checo, como patrón en la segunda edición checa de la obra, preparada por Karel Hausenblas en 1983, y que ha servido de modelo para todas las ediciones posteriores. Durante mucho tiempo la obra de Levý permaneció desconocida para el público internacional por motivos de índole lingüística y política, entre otros. Sin embargo, en la última década hemos presenciado un renacimiento del interés por su concepción teórica, evidenciado en la aparición de nuevas traducciones, a la que se considera como precursora de inquietudes teóricas contemporáneas.

Palabras clave: Jiři Levý, El arte de la traducción, Estructuralismo checo, Traductología, Historia de la traducción
TORRALBA MIRALLES, Gloria et al. La traducción para la subtitulación en España: mapa de convenciones. Universitat Jaume I Publicacions, 2019, 243 pp., ISBN 978-84-17429-97-3
Authors: Gerber-Morón Olivia
Published: May 2021

Book review: TORRALBA MIRALLES, Gloria et al. La traducción para la subtitulación en España: mapa de convenciones. Universitat Jaume I Publicacions, 2019, 243 pp., ISBN 978-84-17429-97-3.
Innovación en hotelería: Yield Management en los hoteles de un centro urbano orientado al turismo de negocios en Argentina
Authors: Pasciaroni Carolina , Elías Silvina , Vander Tuin Victoria
Published: May 2021

En la actualidad  la industria hotelera se ve inmersa en un sistema de comercialización dinámico en el que las TICs (Tecnologías de la Comunicación y la Información) constituyen la base de la innovación y de las mejoras en la gestión en hotelería. En particular, el uso de sistemas automatizados para la fijación de tarifas se enmarca dentro de la implementación de una técnica específica como es el Yield Management (YM). El trabajo  analiza el uso de la técnica YM en los hoteles de tres y cuatro estrellas localizados en una ciudad tamaño medio de Argentina, nodo regional de servicios, transporte y comunicación. El estudio se centra en la aplicación de la técnica YM  en el marco de la política de fijación de tarifas de los hoteles. Para ello se realizan entrevistas semi-estructuradas al personal encargado de los hoteles para obtener información primaria acerca de diversos aspectos relacionados con el conocimiento e implementación efectiva de esta técnica. Factores relativos a la demanda, organizacionales y de entorno  afectan la aplicación de esta técnica.
Diseño y aplicación de un método para la creación de redes de itinerarios ecoturísticos. Una experiencia en territorios de montaña mediterránea
Authors: Sancho Reinoso Alexis , Serrat i Mulà Ramon
Published: May 2021

En el marco de un proyecto transnacional, la red de montañas emblemáticas mediterráneas (EMM, por sus siglas en inglés) ha desarrollado nueve ecoviajes como producto turístico basado en rutas por territorios situados alrededor de áreas de montaña cercanas a la costa mediterránea. Los ecoviajes nacen con la intención de generar una alternativa al turismo de masas que soporta tanto el litoral como —en ocasiones— las cimas de las montañas. En el presente artículo, describimos el proceso de diseño y desarrollo sobre el terreno de los ecoviajes. Además, interpretamos los resultados de dicho proceso; resultados que muestran la complejidad que supone el trabajo en red, además de poner de manifiesto los numerosos retos que plantea la práctica del turismo sostenible en territorios rurales y de montaña, tanto para actores públicos como privados.