bluuebunny/crossref_metadata_2025 huggingface dataset:
Self-identity explains better breastfeeding intention of ethnic pregnant mothers of Western Nepal: Extending the theory of planned behavior
Authors: Adhikari Chiranjivi , Dhakal Rojana , Giri Kapil , Bhandari Biddhya , Baral Rameshwor , Pathak Krishna Prasad , Kunwar Lal Bahadur , Thapa Poshan , Upreti Yadu Ram , Pokharel Khem Narayan , Ranabhat Chhabi Lal
Published: October 2024

Introduction

Breastfeeding intention is one of the strongest predictors of breastfeeding behavior and practice. The Theory of Planned Behavior (TPB), with its main construct, behavioral intention, is useful to predict actual behavior. While the literature has examined the implications of other theoretical notions such as self-identity, moral norm, descriptive norm, and socio-demographic variables, their roles remain unclear. Similarly, research on ethnic and low-income mothers is even insufficient. Therefore, given the original TPB constructs, our goal was to examine the role of extra theoretical constructs and specific demographic variables, and observe whether the original model would alter.

Methods

A cross-sectional analytical study was carried out among 325 pregnant mothers in six purposively selected health care facilities of Kaski and Tanahu districts, using structured pro forma, from December 2018 to November 2019. We developed stepwise multivariate logistic regression from the entered and cleaned data, observed the effects on breastfeeding intention (BFI), and checked against multiple parameters. We interpreted the model with adjusted odds ratios and β coefficients, along with the variance explained.

Results and discussions

Out of 325 pregnant women, more than half (54.8%) were primiparous, and the mean age was 25.1±5 years. All three theoretical constructs of TPB regressed the BFI significantly, with 10.7%, the breastfeeding attitude dominating (β = 0.734, p = .003), and the other two constructs—perceived breastfeeding control (β = 0.659, p = .011) and breastfeeding subjective norm (β = 0.504, p = .045). Interestingly, breastfeeding self-identity added further variance of 5.2% (β = 0.955, p < .001), followed by income, with 3.2% (β = 0.856, p = .001), both of which also tallied large effect sizes. The model parameters showed consistency and robustness. We discuss the variables of the theoretical and extended model for BFI as well as the arguments for the explained variance.

Conclusion

Self-identity is a strong and independent predictor of breastfeeding intention and, therefore, should be considered to better prepare for breastfeeding, especially among ethnic pregnant mothers. The direct and intermediate effects of self-concept and income need further study with more robust designs.
Health information, what do people search and where? a cross-sectional online survey study in the adult Swiss population
Authors: Diaz Hernandez Laura , Fischer Roland , Zeller Andreas
Published: October 2024

Health promotion and disease prevention are crucial for improving public health and alleviating the burden of illness in the population. This study aimed to investigate, the sources of health information most used and trusted, and the health topics most searched, by means of a nationwide cross-sectional online survey of a representative sample of the adult Swiss general population. Overall, complete surveys of 2020 participants were analysed (mean age 47 years old, 51% male, and matching the Swiss population regarding age, sex, and language-speaking region). Sources’ use were calculated with descriptive statistics per sex and age groups. The most frequently used sources were general practitioners (min: 46% to max: 73%), government websites (40% to 55%), family and friends (37% to 63%), pharmacy (33% to 46%), and television (21% to 57%). The most trusted sources were specialised physicians (94% to 98%) general practitioners (90% to 96%), and pharmacies (81% to 89%). Based on multivariable controlled regression, age (per five years increase) was associated with increased odds of using television (Odds Ratio (OR): 1.19, 95% Confidence Interval (CI): 1.12 to 1.21), print media (OR: 1.15, 95% CI: 1.10 to 1.19), radio (OR: 1.15, 95%CI: 1.10 to 1.20), and the general practitioner (OR: 1.11, 95% CI: 1.07 to 1.15), and decreased odds of using news websites (OR: 0.94, 95% CI:0.9 to 0.98), family and friends (OR: 0.93, 95% CI: 0.9 to 0.98), foreign authorities websites (OR: 0.91, 95%CI: 0.86 to 0.97), and social media (OR: 0.88, 95% CI: 0.84 to 0.92). Women were more likely to seek health information in the pharmacy (OR: 1.39, 95% CI: 1.15 to 1.68), specialised physicians (OR: 1.39, 95% CI:1.13 to 1.72), television (OR: 1.41, 95% CI: 1.16 to 1.72), and books (OR: 1.9, 95% CI: 1.44 to 2.5). The most searched health topics, based on the International Classification of Primary Care, 2nd edition (ICPC2), were general and unspecified symptoms (20.9%) and musculoskeletal issues (19.4%). The use of these findings by policymakers and health care providers could potentially enhance the effectiveness of health-related education strategies, by aligning communication efforts with the populations’ preferences and content needs, and allocating resources where they are most commonly accessed and trusted, namely in the general practice.
CD4+ T cell help during early acute hepacivirus infection is critical for viral clearance and the generation of a liver-homing CD103+CD49a+ effector CD8+ T cell subset
Authors: Lopez-Scarim Jarrett , Mendoza Dustyn , Nambiar Shashank M. , Billerbeck Eva
Published: October 2024

In hepatitis C virus (HCV) infection, CD4+ and CD8+ T cells are crucial for viral control. However, a detailed understanding of the kinetic of CD4+ T cell help and its role in the generation of different CD8+ T cell subsets during acute infection is lacking. The absence of a small HCV animal model has impeded mechanistic studies of hepatic antiviral T cell immunity and HCV vaccine development. In this study, we used a recently developed HCV-related rodent hepacivirus infection mouse model to investigate the impact of CD4+ T cell help on the hepatic CD8+ T cell response and viral clearance during hepacivirus infection in vivo. Our results revealed a specific kinetic of CD4+ T cell dependency during acute infection. Early CD4+ T cell help was essential for CD8+ T cell priming and viral clearance, while CD4+ T cells became dispensable during later stages of acute infection. Effector CD8+ T cells directly mediated timely hepacivirus clearance. An analysis of hepatic CD8+ T cells specific for two different viral epitopes revealed the induction of subsets of liver-homing CD103+CD49a+ and CD103-CD49a+ effector CD8+ T cells with elevated IFN-γ and TNF-α production. CD103+CD49a+ T cells further persisted as tissue-resident memory subsets. A lack of CD4+ T cell help and CD40L-CD40 interactions resulted in reduced effector functions and phenotypical changes in effector CD8+ T cells and a specific loss of the CD103+CD49a+ subset. In summary, our study shows that early CD4+ T cell help through CD40L signaling is essential for priming functional effector CD8+ T cell subsets, including unique liver-homing subsets, and hepacivirus clearance.
Interview with Amelia Thomas (Unity), cover artist of this issue
Authors: Williams Justin A.
Published: October 2024

Justin Williams interviews street artist Unity (Amelia Thomas) who did the graffiti art for the cover of this Special Issue. The article discusses Unity’s background as breaker and ideas around education and knowledge within hip hop culture.
Interrogating your positionality and leveraging hip hop to decolonize education
Authors: Adjapong Edmund S. , Allen Kelly
Published: October 2024

Scholars have advocated for the use of hip-hop-based education to facilitate authentic learning experiences for students. As a result, more educators find themselves grappling with incorporating hip hop culture in their classrooms. While we support the inclusion of hip hop in educational spaces, we argue that all educators must interrogate their positionality related to race and hip hop culture to ensure that they are not replicating the social injustices hip hop – and subsequently, hip hop education – was created to counter within their classrooms and pedagogies. Through the lens of critical whiteness studies and conceptualizations of decolonizing methodologies, this article uses Milner’s framework for researcher positionality to provide a framework for educators to interrogate their positionality in hip hop education. This interrogation of positionality, by all educators regardless of race, is essential when engaging in hip-hop-based education to ensure that the oppressive structures hip hop, and hip-hop-based education, seek to dismantle are not replicated.
Droppin’ knowledge: An introduction to the Special Issue: ‘The Fifth Element in Hip Hop Culture’
Authors: Chetty Darren , Nitzsche Sina A. , Williams Justin A.
Published: October 2024

The aim of this Special Double Issue of Global Hip Hop Studies (GHHS) is to present an expansive view of knowledge about, of and within global hip hop culture: in the music itself, in education and pedagogy, through the four elements, across inter-generational communities, and inside or outside the academy. In their introduction, editors Darren Chetty, Sina A. Nitzsche and Justin A. Williams discuss the origins of the term ‘knowledge’ as the fifth element of hip hop after DJing, graffiti, breaking and rapping, and the challenges around its varied meanings. The editors introduce the method for selecting material, as well as a breakdown of themes and topics covered, such as urban knowledge regimes in Brazil, occult knowledge and didactical strategies in Mongolian and American rap music, hip hop and dance pedagogies at French schools, Japanese and Indian universities as well as positionalities of educators in hip hop education settings around the globe. Reflecting on the editing process themselves, Chetty, Nitzsche and Williams address cases of censorship and potential dangers in printing certain forms of knowledge (e.g. Horton; Bienvenu) and scrutinize ways to tackle such gaps and silences academically. They also consider the journal editing process as a pedagogical experience, including the ethics and power imbalances of peer review. The introduction concludes with an overview of the different articles, reviews and interviews, and explains the context of the graffiti cover of the issue, which was provided by Cardiff-based artist Unity.
Entre las culturas: caminos fronterizos en el análisis del discurso
Authors: Jäger Siegfried , Engelken Marcos
Published: October 2024

Este artículo enfoca sobre la cuestión de las condiciones de desarrollo de las sociedades multiculturales pacíficas y cuales barreras deben ser cruzadas en tal desarrollo. Esta cuestión se plantea dentro de un marco teórico discursivo inspirado por el filósofo francés Michel Foucault. Según este marco, el mundo, expuesto a la política de la globalización, debe ser comprendido como un "enjambre" o “hormigueo” (Alemán: “Gewimmel”) discursivo que produce las pautas aplicadas en la construcción de la realidad. De tal manera, se hacen explícitas las dificultades confrontadas por las sociedades multiculturales, y al mismo tiempo se hacen visibles las posibilidades de una solución — una solución apenas sencilla sino muy compleja.
Vicente Romano. La intoxicación lingüística. El uso perverso de la lengua. Barcelona: El Viejo Topo, 2007. 208 págs. ISBN 978-84-96831-11-7
Authors: Machado Soto Elisa
Published: October 2024

Vicente Romano. La intoxicación lingüística. El uso perverso de la lengua. Barcelona: El Viejo Topo, 2007. 208 págs. ISBN 978-84-96831-11-7.
Resurgent Inflation and Its Impact on Medicare Reimbursements for Outpatient Gastroenterology Procedures
Authors: Patel Dipen D. , Amann Stephen T. , Hart Benjamin
Published: October 2024

INTRODUCTION:

Rising healthcare costs have led to decreasing reimbursements for various procedures and providers. We chose to analyze Medicare reimbursement trends for 26 esophagogastroduodenoscopy (EGD) and 31 colonoscopy current procedural terminology (CPT) codes from 2018 to 2023 for hospital outpatient centers, ambulatory surgical centers (ASC), and gastroenterologists. We also wanted to look at the effects of inflation on these Medicare reimbursements.

METHODS:

We calculated the nominal percentage change from 2018 to 2023 for each CPT code. We then took inflation data provided by the US Bureau of Labor Statistics and calculated the real change in reimbursements from 2018 to 2023 for each of the 31 colonoscopy and 26 EGD CPT codes.

RESULTS:

Our results show that although nominal reimbursements to physicians have been steadily declining for performing gastrointestinal procedures, nominal reimbursements to hospital outpatient and ASC have been increasing from 2018 to 2023. After taking into account inflation, physicians saw significant decreases in real purchasing power for performing EGD and colonoscopies. ASC and hospital outpatient centers saw reimbursements keep up with inflation.

DISCUSSION:

Physician reimbursements for gastroenterology procedures make up a small portion of reimbursements by Medicare compared to Medicare reimbursements to facilities such as ASC and hospital outpatient centers. However, physicians have seen significant reimbursement cuts, whereas facilities have not. Moreover, higher inflation leads to increased expenses for gastroenterology practices. It remains to be seen how these reimbursement changes will affect patients access to care and physicians practice sustainability.
Successful Treatment of Severe Pyoderma Gangrenosum and Ulcerative Colitis With Upadacitinib
Authors: Park Sarah , St Pierre Joelle , Onajin Oluwakemi , Rubin David T.
Published: October 2024

Pyoderma gangrenosum (PG) is a rare inflammatory and ulcerative skin disorder that is often associated with an underlying systemic disease, including inflammatory bowel disease. Many treatments used to treat inflammatory bowel disease are also used for the treatment of PG, including systemic therapies, immunomodulators, and tumor necrosis factor-α inhibitors; however, their efficacy in PG is limited. Novel treatments of PG are needed. We report the case of a 62-year-old woman with steroid-refractory PG and concomitant ulcerative colitis successfully treated for both conditions with upadacitinib, a selective Janus kinase inhibitor.
Optimal solution of printing press-flexible job-shop scheduling problem (PP-FJSSP) with exact and heuristic algorithms
Authors: Udoh Nse , Okonna Nkereuwem , Uko Iniobong
Published: October 2024

In production related industries, optimizing scare resources and machine operations is one of the main goals toward improving operational efficiency and productivity while reducing cost. The Job shop scheduling problem (JSSP) model where one job can be process on one type of machine at a particular time is key to achieving this. However, Flexible job shop scheduling problem (FJSSP) extends JSSP by allowing machine operation to be processed by any qualified alternative machines. On this premise, this work seeks to optimize the operation of printing press system with j-jobs, k-tasks and m-machines using two optimization models viz: Integer Linear Programing (ILP) and Alldifferent Constraints Programing (ACP) models with a view to identifying the best model for this class of problem in terms of minimum makespan, optimality gap and computational time criteria as performance indicators. The ACP model yielded a comparative better result with makepan value of 233 minutes and optimal solution time of 0.21 seconds as against the ILP model with makespan value of 233 minutes and optimal solution time of 1.87 seconds. Hence, the ACP model is recommended for optimal operation in the printing company.
Um brinde à ciência: idoneidade intelectual e a necessidade de publicar a qualquer custo!
Authors: Rodrigues de Almeida Marcio
Published: October 2024

Você já deve ter ouvido de professores, em algum momento da sua formação acadêmica ou profissional, que devemos nos basear na ciência/literatura para tomada de decisões na Ortodontia, não é verdade? Por exemplo, já ouviu que, se não há comprovação científica da eficácia de uma certa terapia ortodôntica para um determinado problema, então aquilo não funciona?
Doença e lesão do trauma oclusal, no contexto ortodôntico
Authors: Consolaro Alberto
Published: October 2024

OBJETIVO: Conceituar e sugerir critérios de diagnóstico do trauma oclusal, no contexto ortodôntico. METODOLOGIA E RESULTADOS: Refletir e resgatar conceitos uniformizados na literatura pertinente, e extrapolá-los clinicamente. DISCUSSÃO E CONCLUSÕES: 1) O trauma oclusal deve ser incluído na lista de diagnóstico diferencial de periodontite apical e do traumatismo dentário. 2) A osteíte esclerosante periapical em dente com vitalidade pulpar e reabsorção externa apical inflamatória favorece o diagnóstico da lesão do trauma oclusal. 3) Em dente com necrose pulpar asséptica, e...
WORK MOTIVATION OF ADMINISTRATIVE STAFF IN PRIVATE UNIVERSITIES
Authors: Muchtar Ratna Nilam
Published: October 2024

Di lingkungan sebuah perguruan tinggi, khususnya yang berstatus Swasta, bekerja sejumlah karyawan di bidang administratif. Karyawan tersebut hanya akan sukses dalam melaksanakan tugas/pekerjaannya apabila memiliki motivasi kerja yang tinggi untuk dapat mencapai prestasi kerja yang memiliki dua dimensi, terdiri dari : (1). Dorongan untuk melaksanakan tugas secara efektif dan efisien, (2) Keinginan untuk me/aksanakan tugas/pekerjaan yang dapat memenuhi kebutuhan orang lain/pimpinan, dosen, orang tua mahasiswa. Dengan memiliki karyawan yang motivasi kerja dan motivasi berprestasi yang tinggi, berarti sebuah Perguruan Tinggi akan dapat mempertahankan dan mengembangkan eksistensinya di tengah persaingan yang semakin berat dan ketat.
ANALISIS PENGARUH ROTASI PEKERJAAN TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING (Studi Pada CV Sempurna Boga Makmur Semarang)
Authors: Setiawan Andi
Published: October 2024

This study aimed to test the effect of job rotation on the performance of employees with the motivation to work as an intervening variable. According to the results of previous studies, job rotation is part of the design program of work focused on designing the work to create a way in which employees can work without getting bored because of doing certain repetitive jobs. Job rotation will create a diversity of tasks for employees so as to motivate them to work better.The research was conducted at the company's CV Sempurna Boga Makmur Semarang. The number of samples examined in this study were 63 employees of CV Sempurna Boga Makmur that had already been rotated, and data collection methods used by distributing questionnaires. The collected data were then analyzed using path analysis method. The analysis shows that job rotation does not affect the work motivation, job motivation gives positive and significant impact on the performance of employees, job rotation gwes positive and significant impact on employee's performance.Based on the analysis, then the managerial implications that can be associated with an increase in the employee's performance is to prepare employees so they can perform a good job rotations, providing direction for the employee to feel happy in their work and lead their interest to better work, and provide direct demonstration so that employees can understand clearly about the explanation.
LEAD-LAG DAN VOLATILITY SPILL OVER ALIRAN INVESTASI ASING PADA PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA TAHUN 2009 – 2012
Authors: Prasetyo Dwi Hari
Published: October 2024

Along with the growing of economic development in Indonesia, IDX became one of promising capital market and hence, increase foreign investment  inflow. As larger amount of foreign capital involved in stock market, it might cause the market become more vulnerable to shock. Potential damage may come from short run foreign investment, which is very responsive to any changes in market sentiments. This research conducted by using IDX daily market and foreign transaction data over the periode January 2009-December 2012 and employing Granger Causality test, Vector Autoregression, Impulse Response and Variance Decomposition.   The result shows that there is bidirectional relationship between foreign investment and market  return in IDX. Moreover, by employing EGARCH this research shows the existence of volatility spillover between foreign investment and market return. From the findings, it can be summarized that as foreign investment  flowing in, it will increases the price of equity. However, foreign investment rushing out in large amount  will give bad impact to the market return and make it worse by increasing market volatility.
PENGARUH KEPEMIMIPINAN TRANSFORMASIONAL DAN KEPUASAN KERJA TERHADAP LOYALITAS YANG BERDAMPAK PADA KINERJA KARYAWAN DI PERUSAHAAN
Authors: Amri Ricky Fabiano
Published: October 2024

PT. Kimia Farma Plant Semarang Manufacturing is one of the State Owned Enterprises (SOEs) specializing in the pharmaceutical field, in which for the production activity in the region is in manufacturing cosmetics Seamarang national scale. In 2012 the performance of employees of PT. Kimia Farma Plant Semarang Manufacturing decreased from previous years. Therefore, this study was conducted to determine how to improve the performance of employees at PT. Kimia Farma Manufacturing Plant Semarang.This research was conducted by analyzing the factors that affect the performance of employees with transformational leadership variable, job satisfaction variable and loyalty variable as an intervening variable. This research by developing a theoretical model by proposing five hypotheses to be tested by using Partial Least Square (PLS) as an analytical tool. The respondents of this study were all employees of PT. Kimia Farma Manufacturing Plant Semarang totaling 80 people.The results of data processing by using PLS to the theoretical models have met the discriminant validity, value Average Variance Extracted (AVE) and the Test of Composite Realibility. The processing results can be stated that the model meets the criteria for a reliable and feasible for use. These results indicate that employee performance can be improved by job satisfaction and transformational leadership. Perception of transformational leadership are good and high job satisfaction will affect the performance of employees of PT. Kimia Farma Manufacturing Plant Semarang.
Analysis And Formulation of Marketing Strategies in Third Party Logistics (3pl) to Increase Sales
Authors: Sitompul Rodrick M. K.
Published: October 2024

The logistics business is one of the business sectors that has a high growth rate, this is in line with the increasing needs of people's lives accompanied by increasingly sophisticated technological developments. ABC Company is the grandson of the Pertamina group and is a subsidiary of Pertamina Patra Niaga as a Commercial and Trading sub-holding. Currently, the marketing strategy carried out by ABC is still not good. There is no specific marketing strategy that can directly attract customers outside of the parent company. This study aims to formulate and analyze marketing strategies using external and internal analysis.
The Effect of E-Service Quality and Brand Image on E-Satisfaction with Customer Loyalty as an Intevening Variable
Authors: Yuwono Daniel , Anggiani Sarfilianty
Published: October 2024

The research to analyze and test the influence of brand image and e-service quality on e-loyalty with e-satisfaction as an intervening variable for Shopee consumers in Semarang City. The population of this research is Shopee consumers in Semarang City. Data was obtained using an online questionnaire via Google Form, namely 65 respondents. The data analysis method used is descriptive analysis and Partial Least Square analysis (SEM-PLS). Analysis is assisted by the Smart PLS 3.0 program. The research results show that e-service quality (X1) has a positive and significant effect on customer satisfaction (Y1), brand image (X2) has a negative and insignificant effect on customer satisfaction (Y1), e-service quality (X1) has a positive and significant effect on customer loyalty (Y), brand image (X2) has a positive and significant effect on customer loyalty (Y), customer satisfaction (Z) has a positive and significant effect on customer loyalty (Y), customer satisfaction (Z) improves e-service quality relationships (X1) to customer loyalty (Y), customer satisfaction (Z) increases the relationship between brand image (X1) to customer loyalty (Y).
Predictive soil mapping using random forest models: Applications in pH and soil organic matter assessment
Authors: B Bhanukiran Reddy  , Maragatham S  , Santhi R  , Balachandar D  , Vijayalakshmi D  , Davamani V  , Vasu D  , Gopalakrishnan M
Published: October 2024

Digital Soil Mapping (DSM) presents a highly scalable and efficient alternative to traditional soil analysis, which is typically limited by its labor-intensive processes, time constraints and low spatial resolution. By utilizing advanced computational techniques such as machine learning and remote sensing, DSM overcomes these limitations and improves the accuracy, efficiency and scalability of soil property assessments. This study, conducted across Tamil Nadu, India, applied DSM and Random Forest (RF) models to predict 2 key soil properties: pH and Soil Organic Matter (SOM). We employed Conditioned Latin Hypercube Sampling (cLHS) for optimized sampling point selection and utilized the Boruta algorithm to identify the most relevant covariates for accurate modeling. The RF models were fine-tuned using a comprehensive grid search, with the optimal configuration spanning from 500 to 2000 trees (ntree) and mtry from 1 to 11. The best-performing model was found with 2000 trees and mtry set to 1 yielding superior prediction for SOM and pH with Root Mean Square Error (RMSE) values of 0.71 and 0.60 respectively, showcasing a high level of predictive accuracy. Our findings emphasize the critical role that remote sensing indices play in predicting SOM, while pH was influenced by both terrain features and remote sensing data. In comparison to previous studies, this research offers novel improvements in both sampling optimization and model configuration, leading to enhanced predictive performance. These results hold significant potential for sustainable land-use planning, agricultural productivity and environmental management.
Niekorzystanie ze zwolnienia od całości dochodów bez względu na źródło ich osiągania – uwagi na tle interpretacji jako wymogu efektywnego opodatkowania
Authors: Łopatek Robert
Published: October 2024

Preambuła dyrektywy Rady 2011/96/UE oraz preambuła dyrektywy 2003/49/WE wskazują, że powołane akty normatywne miały na celu wyeliminowanie podwójnego opodatkowania dywidend oraz odsetek i należności licencyjnych w ramach wspólnoty m.in. przez zwolnienie wypłat takich należności z podatku u źródła. Możliwość zastosowania zwolnienia z podatku u źródła w odniesieniu do ww. płatności wymaga jednak spełniania określonych warunków podmiotowych zarówno przez spółkę wypłacającą, jak i spółkę otrzymującą takie należności. Jednym z warunków zastosowania zwolnienia z podatku u źródła jest to, aby odbiorca należności nie korzystał ze zwolnienia z opodatkowania od całości swoich dochodów, bez względu na źródło ich osiągania. Wykładnia wskazanej przesłanki wywołuje wątpliwości w praktyce organów podatkowych oraz sądów administracyjnych. W szczególności nie ma jednolitości poglądów co do tego, czy wskazany warunek jest spełniony jedynie wówczas, gdy dany podmiot korzysta ze zwolnienia podmiotowego albo stawki podatku 0% w odniesieniu do całości swoich dochodów, czy też jest on spełniony również wówczas, gdy dany podmiot nie podlega – bez względu na jego podstawy – efektywnemu opodatkowaniu w państwie rezydencji. Celem artykułu jest ustalenie zakresu znaczeniowego przesłanki „niekorzystania ze zwolnienia od całości swoich dochodów” w świetle poglądów prezentowanych w tym zakresie przez doktrynę polskiego i międzynarodowego prawa podatkowego, Trybunał Sprawiedliwości Unii Europejskiej, sądy administracyjne oraz organy podatkowe. Wyniki dokonanej analizy wskazują bowiem, że omawiany warunek nie wyklucza możliwości skorzystania ze zwolnienia z podatku u źródła, gdy otrzymywana płatność nie podlega efektywnemu opodatkowaniu w państwie odbiorcy ze względu na takie okoliczności jak m.in. zwolnienia przedmiotowe lub metody ustalania podstawy opodatkowania.
Instytucja zarządu sukcesyjnego – niezauważona szansa?
Authors: Kwiatkowska Ewa
Published: October 2024

Implementowana do prawa polskiego instytucja zarządu sukcesyjnego regulowana przepisami ustawy z 5 lipca 2018 r. o zarządzie sukcesyjnym przedsiębiorstwem osoby fizycznej i innych ułatwieniach związanych z sukcesją przedsiębiorstw umożliwia przedsiębiorcom prowadzącym działalność w formie jednoosobowej działalności gospodarczej zapewnienie ciągłości funkcjonowania przedsiębiorstw w wypadku ich śmierci. W Polsce jest to najpopularniejsza forma prowadzeniadziałalności, a z powodu śmierci przedsiębiorcy z Centralnej Ewidencji i Informacji o Działalności Gospodarczej (CEIDG) wykreślanych jest średnio około 1000 przedsiębiorców miesięcznie. Pomimo tego wykorzystanie instytucji zarządu sukcesyjnego jest znikome. Celem artykułu jest próba odpowiedzi na pytanie o potencjalne przyczyny takiego stanu rzeczy. Materiał empiryczny stanowią badania zarówno ilościowe, jak i jakościowe. Na podstawie danych z bazy CEIDG obejmujących ponad cztery i pół roku obowiązywania ustawy o zarządzie sukcesyjnym w polskim porządku prawnym dokonano analizy wykorzystania instytucji zarządu sukcesyjnego przez przedsiębiorców. Przeanalizowano dane dotyczące zarówno powoływania przez przedsiębiorców za życia zarządcy sukcesyjnego, jak i przypadków związanych z powoływaniem go przez spadkobierców już po śmierci przedsiębiorcy. Zaprezentowane statystyki wskazują na niewielki odsetek przedsiębiorców, którzy za swojego życia powołali zarządcę sukcesyjnego. Jednocześnie zdecydowana większość pełniących swoje obowiązki zarządców sukcesyjnych została powołana przez spadkobierców już po śmierci przedsiębiorcy. Materiał empiryczny stanowi również 16 pogłębionych wywiadów z przedsiębiorcami prowadzącymi działalność gospodarczą na podstawie wpisu w CEIDG, których celem była egzemplifikacja ich wiedzy i postaw związanych z omawianą problematyką. Respondenci wskazują, że nie powołują zarządcy sukcesyjnego, gdyż nie mają wiedzy na temat przedmiotowej instytucji, a ewentualna zmiana ich postępowania wymagałaby przeprowadzenia skutecznej kampanii informacyjnej.
Prawno-ekonomiczne ujęcie założeń i celów Wspólnej Polityki Rolnej 2023–2027. Próba oceny współzależności
Authors: Jeziernicka Magdalena
Published: October 2024

Wspólna Polityka Rolna (WPR) to partnerstwo między społeczeństwem a rolnictwem, zapewniające stabilne dostawy żywności dobrej jakości, a nadto gwarantujące wsparcie dochodów rolników przy jednoczesnej ochronie środowiska i dynamicznym rozwoju obszarów wiejskich w Europie. Zmieniająca się rzeczywistość, a także oczekiwania samego społeczeństwa europejskiego w zakresie zdrowej i bezpiecznej żywności dostępnej w przystępnych cenach czy kształtowanie się świadomości ekologicznej stanowią przyczyny reformy europejskiej polityki rolnej. Autorka zmierza do ustalenia, czy kierunki WPR 2023–2027 oraz przyjęte środki i rozwiązania prawne służą realizacji celów zarówno pierwotnych, jak i szczegółowych. Przedmiotem analizy w niniejszym artykule jest problematyka zreformowanej WPR na lata 2023–2027. W artykule przedstawiono zarys historyczny WPR oraz poddano analizie dokumenty UE, a także dane ekonomiczne oraz literaturę prawniczą. Wykorzystano również dane dotyczące praktyki w zakresie płatności bezpośrednich. Poruszono m.in. problem różnic priorytetów społeczeństwa europejskiego w zakresie oczekiwań co do kierunków polityki rolnej czy sprzeczności w przyjętych rozwiązaniach co do płatności bezpośrednich ograniczających ich dostępność. Biorąc pod uwagę ustalenia poczynione w niniejszym artykule, konieczna jest zmiana przez unijnego ustawodawcę kierunków polityki rolnej na lata 2023–2027 celem zagwarantowania przede wszystkim samowystarczalności i bezpieczeństwa żywnościowego UE. Obecnie wsparcie dochodów rolników musi być zatem kwestią priorytetową umożliwiającą realizację pozostałych celów i kierunków WPR, zwłaszcza środowiskowo-klimatycznych.
Niefinansowe uwarunkowania niestabilności finansowej na przykładzie północnoamerykańskiego sektora bankowego i ich znaczenie w kontekście kryzysu 2023 roku w USA
Authors: Czaplicki Marcin
Published: October 2024

Historia kryzysów bankowych pokazuje, że występują one ponadprzeciętnie często w Stanach Zjednoczonych. W artykule nakreślone zostały przyczyny tego stanu rzeczy (wśród których wyróżniono uwarunkowania geograficzne, demograficzne i polityczne). Wykazano, że te czynniki doprowadziły do powstania rozdrobnionego sektora charakteryzującego się dualizmem nadzorczo-regulacyjnym. Pokazano jednocześnie, że w sąsiedniej Kanadzie, gdzie sektor bankowy ewoluował równolegle, odmienne uwarunkowania przełożyły się na jego inną strukturę oraz wyższą odporność na zawirowania finansowe. Zarysowano także przebieg cyklu regulacyjnego w USA (XX i XXI w.), który związany był z opisywanymi uwarunkowaniami, w szczególności polityczno-społecznymi. Nakreślono również wpływ tych uwarunkowań, w szczególności rozdrobnienia sektora i dualizmu nadzorczego na przebieg oraz skalę kryzysu bankowego z 2023 r., w szczególności na kształt regulacji i nadzoru bankowego. Opisano także potencjalne następstwa kryzysu, włączając w to prezentację projektowanych lub proponowanych rozwiązań problemów, które (bezpośrednio) przyczyniły się do jego wybuchu. Rozwiązania te nie dotykają jednak sedna zidentyfikowanych problemów, wobec czego nie można wykluczyć nawrotu kryzysu bankowego w przyszłości.
Hierarchia źródeł finansowania przedsiębiorstw w kontekście płynności akcji na rynku kapitałowym
Authors: Stereńczak Szymon , Kubiak Jarosław
Published: October 2024

Celem niniejszego artykułu jest odpowiedź na pytanie, czy płynność akcji ma związek z wykorzystaniem poszczególnych źródeł finansowania. Dotychczasowe badania wskazują, że płynność akcji łagodzi negatywne skutki asymetrii informacji, co sugeruje, że może także wpływać na wybór przedsiębiorstw odnośnie do źródeł finansowania. Próbę badawczą stanowią spółki notowane w czternastu krajach Europy Środkowo-Wschodniej. Do weryfikacji hipotez wykorzystano szereg metod statystyczno-ekonometrycznych, w szczególności modele tobitowe oraz rozszerzony model Shyam-Sunders i Myersa (1999). Wyniki badań wskazują, że spółki, których akcje są bardziej płynne, w mniejszym stopniu finansują swoją działalność z zysków zatrzymanych niż spółki o mniej płynnych akcjach. Płynność akcji różnicuje zatem spółki pod kątem preferencji odnośnie do finansowania wewnętrznego. Wyniki badań sugerują także, że płynność akcji różnicuje wybór przedsiębiorstw w zakresie źródeł zewnętrznego finansowania. W większym stopniu jednak dotyczy to płynności całego rynku akcji w danym kraju aniżeli płynności akcji pojedynczej spółki. Zależności między płynnością akcji a poziomem zysków zatrzymanych oraz wyborem zewnętrznych źródeł finansowania są bardziej wyraźne w grupie spółek wysoce narażonych na negatywne skutki asymetrii informacji. To z kolei potwierdza, że płynność akcji oddziałuje na hierarchię źródeł finansowania przedsiębiorstw przez zmniejszanie negatywnych skutków asymetrii informacji. Wyniki badań mogą być przydatne w szczególności dla menedżerów i regulatorów rynku jako motywacja do zwiększania płynności akcji notowanych na giełdzie.
Data as a Contested Commodity
Authors: Ducuing Charlotte
Published: October 2024

Data are undoubtedly a contested commodity. On the one hand, data commodification is largely under way including through the operation of law. This is notably visible with the new EU data policy (Data Strategy notably followed by the Data Act, the Data Governance Act) that aims to establish data markets in keeping with European values. On the other hand, this phenomenon is heavily contested based on a wide range of different arguments, which have not been subjected to a systematic clustering. Data commodification is often understood simplistically as a binary and monolithic phenomenon whereby data would be either ‘commodified’ or not. This leads to misunderstandings of this phenomenon and of the ways in which it manifests. For example, many conceptual misunderstandings surround the relationship between ‘data access’ or ‘data sharing’ and data commodification and markets. This paper clarifies the phenomenon of data commodification, by approaching it as a spectrum with degrees following M. J. Radin (Contested Commodities, 1996). Following Radin, the paper clusters the different data governance arguments – or even paradigms – found in the literature along a data commodification spectrum. A specific attention is paid to the importance of market discourses in commodification dynamics, especially on the law. The paper offers a novel systematic synthesis of the data governance normative arguments, including data commons, data trusts, data sharing, data intermediation, against the background of the data commodification phenomenon. This synthesis brings conceptual clarity and allows to bring together different strands of the data literature (especially welfare economics, law and economics, commons, critical data studies, infrastructure studies) comprehensively, while they have until now remained siloed. Data governance normative arguments would greatly benefit from taking into account (conceptual and/or normative) arguments found in other strands of the literature. The paper can also be used to evaluate how data governance arguments or legislations relate to data commodification and take into account the specificities of data, thus enabling for more systematic analysis. The paper finds that data is actually a very contested commodity: The very conceptualization of data as a commodity is ontologically contestable. The framework in which situations are conceptualized – whether as data market ones or not – can indeed play a powerful but often invisible discursive role on commodification dynamics. Finally, the very identification and regulation of ‘data’ alone necessarily brings about certain commodification affordances.
Complex reproductive and migratory patterns in the European free-tailed bat (Tadarida teniotis) (Molossidae)
Authors: Balmori Alfonso , Balmori-de la Puente Alfonso
Published: October 2024

Reproductive strategies vary widely among bats, even within the same species. The molossid Tadarida teniotis has an intermediate latitudinal distribution between tropical bats and those of temperate zones. There are still some uncertainties about its migratory behaviour and reproductive mode that are not yet fully understood. Some authors believe that this species breeds in spring and is sedentary, while others propose a bimodal breeding cycle with occasional or partial migration. In this paper, these contradictory approaches are exposed, providing more data to help solving this controversy. The results of the species monitoring for several years verified the existence of harems in spring and summer-autumn in at least one location of its range (Valladolid, central Spain). In both periods and during several months, males were observed performing patrols and displaying aggressive behaviour towards male intruders. This may have been facilitated by the peaks in migratory moth abundance. For the late parturitions occurring in autumn/winter and in case of absence of deferred reproduction mechanisms, a sex-biased migration is necessary for, at least, the females who got pregnant during the autumn mating. Thus, the species appears to show greater reproductive and migratory complexity than previously thought.
ADAR1 plays a protective role in proximal tubular cells under high glucose conditions by attenuating the PI3K/AKT/mTOR signaling pathway
Authors: Wang Ying , Chang Jiang , Wang Fa , Lai Lianying , Yang ShiXu , Fu Yueying , Ma Xingtian , Yun Chuan
Published: October 2024

Background

Adenosine deaminases acting on RNA 1 (ADAR1), an RNA editing enzyme, holds a role in cancer, inflammation, and immunity. However, its specific function in the nephropathy and high-glucose-induced human renal tubular epithelial cells (HK-2) injury in diabetic db/db mice is not clear.

Methods

This study explored the expression characteristics of ADAR1 in proximal renal tubular cells of diabetic db/db mice, examining its function in the mechanism of high-glucose-induced HK-2 cell injury. Furthermore, it elucidated the molecular mechanism underlying the protective effect of ADAR1, the regulation of phosphatidylinositol 3-kinase (PI3K)/protein kinase B (PKB/Akt)/mammalian target of the rapamycin (mTOR) signaling. We observed a decrease in ADAR1 expression in proximal tubular cells of diabetic db/db mice, accompanied by an increase in the expression of inflammation-related markers (PI3K/AKT/mTOR).

Results

We constructed and validated ADAR1-overexpression plasmids and used an ADAR1 inhibitor (8-azaadenosine) to carry out cell experiments. The upregulation of ADAR1 expression alleviated high-glucose-induced endoplasmic reticulum stress, reduced HK-2 cell apoptosis, and reduced the expression of inflammation-related indicators (PI3K/AKT/mTOR).

Conclusion

Taken together, the pivotal roles of ADAR1 in the progression of proximal renal tubulopathy and the mechanism of high-glucose-induced HK-2 injury in diabetic db/db mice suggest that ADAR1 may be a potential key factor in slowing the progression of diabetic kidney disease.
Critical Mass and Mature Equilibria for Two-Sided Platforms, and the Strength of the Externalities Between the Sides
Authors: ten Kate Adriaan , Niels Gunnar
Published: October 2024

Critical mass is central to the development of two-sided platforms. It is the level of participation on both sides that is required to have the platform grow on its own force to a mature equilibrium. Despite this commonly understood dynamic, a formal definition of critical mass is missing in the literature on two-sided platforms, except for a proposal by Evans and Schmalensee (2010. “Failure to Launch: Critical Mass in Platform Businesses.” Review of Network Economics 9 (4)) who defined critical mass not as a single combination of platform sizes, but as a frontier in the two-dimensional space of those levels. We set out a demand model for two-sided platforms, propose a measure for the strength of the externalities between the sides and define critical mass in terms of this externality parameter. Our definition is more in line with the way critical mass is defined for one-sided networks. We also set out the conditions that must be met for the occurrence of critical mass.
INTERTEXTUALIDAD ENTRE LITERATURA, CINEMATOGRAFÍA Y EDUCACIÓN: EL PATRÓN NARRATIVO ESTRATÉGICO EN EL ARTE DE LA GUERRA Y JUEGO DE TRONOS
Authors: Freire-Sánchez Alfonso , Fitó-Carreras Maria , Vidal-Mestre Montserrat
Published: October 2024

Introducción: El Arte de la Guerra de Sun Tzu, libro sobre estrategia bélica, es considerado una fuente de inspiración para la cinematografía en el campo de la dirección estratégica, pues numerosas películas inspiradas en sus preceptos se usan como ejemplos didácticos en universidades y escuelas de negocios. Este trabajo analiza la obra de Sun Tzu y su intertextualidad entre literatura, cinematografía y educación. En concreto, se investiga si la serie Juego de Tronos plasma los axiomas estratégicos de la obra y si estos pueden servir como patrón narrativo. Metodología: The content analysis of the series and its war narrative is combined with the literary analysis of the book and Sun Tzu's axioms. Resultados: Los resultados determinan la existencia de un patrón narrativo estratégico que guía la interrelación entre los distintos campos: de la literatura al cine y de este a teorías consolidadas sobre dirección estratégica. Discusión: El tratamiento de la heroicidad difiere considerablemente, sin embargo, hay elementos intertextuales como la necesidad de gestionar los recursos humanos y materiales, el uso del engaño y los espías, la importancia de los elementos y el terreno. Conclusiones: El patrón narrativo bélico de la serie hereda elementos intertextuales que se han convertido con el paso secular del tiempo en teorías consolidadas sobre estrategia empresarial surgidas de axiomas o principios estratégicos de El Arte de la Guerra.
A Marxist Analysis of the Metrification of Academic Labor: Research Impact Metrics and Socially Necessary Labor Time
Authors: Arboledas-Lérida Luis
Published: October 2024

Research impact metrics have proliferated in the context of the commodification of academia and academic research, being widely applied for the evaluation of the performance of academic workers. The existing literature on this question has so far failed to satisfactorily explain two key questions in relation to research impact metrics, namely, what dimension of academic labor they refer to and measure, and how their deployment in evaluation processes interweaves with the extension of capitalist relations of production in academia. Examination of the social constitution of research impact metrics from a Marxist perspective shows that metrics are indexes of socially necessary labor time, so that they indicate whether a given expenditure of academic labor has resulted in a use-value and has been undertaken according to the prevailing conditions of production and the average degree of intensity and skill. This analysis will also shed light on why research impact metrics have become so prominent in contemporary academia. The reason lies in the private and independent form taken by social labor in the wake of the unfolding of capitalist relations of production in academia. In conditions of private and independent production, the social validation of labor occurs ex post, namely, once that labor has been expended.
The Utilisation and Feasibility Study of Solid Waste, Palm Kernel Cake, and Trichantera Gigantea (Ketum Ayam) as Animal Feed for Broiler
Authors: Nasarudin Muhammad Amirul Syafiq , Abdul Razak Abdul Syukor , Mohamad Termizi Ali Zainal-Abidin , Hairolnizam Nurul Farah Anisa , Amalina Farah , Sulaiman S. , Ab Hamid Mohd Rashid , Samat Noraini
Published: October 2024

This study aims to investigate the utilisation and feasibility of solid waste into animal feed. Every year, agro-based industries produce a large number of residues. Since the majority of untreated and underutilised agro-industrial wastes, this problem can be solved by utilising the waste from palm oil industry into animal feed. The waste that are used in this study is palm kernel cake (PKC). PKC is one of the region's most abundant, accounted 2.3 Million tonnes are being export and potentially to be used as low-cost agricultural products. Furthermore, it has the potential to mitigate the pollution levels and reduce the operational expenses associated with waste management. The solid waste characteristics in PKC proven that these by-products are high in nutrient that can be used for animal feed with the additional of Trichantera Gigantea (Ketum Ayam) and other ingredients to help the growth rate of chickens and also control the agro-industrial waste.