bluuebunny/crossref_metadata_2025_split huggingface dataset:
Between consensus and the “tax agreement” provided for in the draft of the Tax Ordinance of June 4, 2019
Authors: Tsima Maria 
Published: March 2020

A change in the perception of the relationship between the tax debtor and the tax creditor is necessary. The regulation of non-governing forms of operation of tax authorities is the normative basis that determines the change in the way in which tax matters are dealt with. This article reviews the proposal for consensual resolution of disputes contained in the draft of the Tax Ordinance of March 8, 2019. In this draft, a chapter entitled “Tax agreement” was included, which is devoted entirely to the structure of the tax agreement. However, to what extent does the outlined legal structure of the tax agreement make it possible to create a negotiating space between the taxpayer and the tax authority? The consensuality that the parties strive for should foster the pursuit of the private interest in the optimal dimension and, at the same time, should not affect the public interest. This is possible. In this way, the equality of parties manifests itself in the framework of consumer contracts where the entrepreneur’s party is stronger or on the level of repressive law for example, in criminal law — where, as indicated, the consensual way of settling the matter should not disqualify the aspiration to equalize the position of all participants of this consensus. The position defended by the present author is that obtaining a contractual agreement in tax law based on a consensus assuming the parity of parties does not exclude the possibility of pursuing a fiscal interest.Między konsensusem a „umową podatkową” przewidzianą projektem Ordynacji Podatkowej z dnia 4 czerwca 2019 rokuKonieczna jest zmiana postrzegania relacji dłużnik podatkowy–wierzyciel podatkowy. Regulacja niewładczych form działania organów podatkowych stanowi bowiem podstawę normatywną warunkującą przeprowadzenie zmiany sposobu załatwiania spraw podatkowych. W artykule analizie poddano propozycję konsensualnego rozwiązywania sporów podatkowych zawartą w projekcie Ordynacji podatkowej z 8 marca 2019 roku. W projekcie tym ujęto rozdział poświęcony w całości konstrukcji umowy podatkowej. Na ile jednak zarysowana konstrukcja prawna umowy podatkowej umożliwia zaistnienie przestrzeni negocjacyjnej między podatnikiem a organem podatkowym? Warto, by konsensualność, do której dążyłyby strony takiej umowy, sprzyjała realizacji interesu prywatnego w wymiarze optymalnym i jednocześnie nie godziła w interes publiczny. Jest to możliwe. W taki sposób równość stron przejawia się w ramach umów konsumenckich w których strona przedsiębiorcy jest wyjściowo stroną silniejszą czy na płaszczyźnie prawa represyjnego przykładowo w prawie karnym — gdzie jak się wskazuje, konsensualny sposób załatwienia sprawy nie powinien dyskwalifikować dążenia do zrównywania pozycji wszystkich uczestników tego konsensu. Autorka niniejszego artykułu broni stanowiska, że uzyskanie w podatkach umownego uzgodnienia na podstawie konsensusu zakładającego równorzędność stron nie wyklucza możliwości realizacji interesu fiskalnego.
Media populism in Macedonia: Right-wing populist style in the coverage of the “migrant crisis”
Authors: Bosilkov Ivo 
Published: March 2020

The communicative style used to exclude immigrants from the idea of “the people” is the scope through which right-wing media populism is measured in a case study of Macedonia, a post-communist country on the Balkan migrant route. Quantitative content analysis of articles from four Macedonian right-wing partisan news outlets N = 409, demonstrates a clear change in tone in coverage of migration, marked by an increase of populism as the “migrant crisis” intensified. Logistic regression confirms that incivility, as a proxy for the intensity of partisan bias, is a significant predictor of populism, and opinion pieces have a significantly stronger populist tendency than news reports. The findings show that online news outlets, however, are not more populist than traditional print media.
Ukryta strona fandomu – rzadkie i nienormatywne motywy seksualne w sztuce i literaturze fanowskiej
Authors: Bajor Jan 
Published: March 2020

The hidden side of the fandom — rare and nonnormative sexual themes in the fan-created art and literatureFor a few decades now amateur erotic art and literature is present on large scale in many fan communities, showing great diversity in forms of expression and subjects. Significant portion of them includes rare or nonnormative sexual themes. The goal of this article is to pinpoint main caus­es of this exceptional popularity of such themes in online fandom. Doing this, I will focus on two aspects of the problem: general characteristics of fandoms as internet communities and the specifi­city of the media fan culture, as it developed during half a decade of its existence.
Media społecznościowe jako przestrzeń eksponowania ciała
Authors: Surendra Sebastian 
Published: March 2020

Social media as a space for displaying the bodyIn this text, I analyze various aspects of exhibiting the body in social media focusing on Instagram and Facebook. I examine the rules of insertion the images depicting naked and half-naked body, and social actions contesting these regulations. I also examine the level of social ap­proval of publishing photos marked by sexual abuse. Moreover, I show some examples of displaying the naked body having no sexual connotation.
Decyzje konsumenckie w dobie rewolucji cyfrowej i sztucznej inteligencji — przegląd trendów
Authors: Modliński Artur 
Published: March 2020

Consumer decisions in the era of digital revolution and artificial intelligence: A review of trends In the era of digital revolution, customers gained access to almost unlimited sources of information about products and services. The article presents selected trends influencing the shape of purchasing decisions and their impact on customer empowerment: mobile applications, chat­bots, forums and social media, as well as artificial intelligence and the Internet of things. The au­thor points out both the positive and the negative impact of technological trends on consumer decisions: decrease of trust in companies, overload of information and problems with their verification, too high level of automation. The basic conclusion coming from the analysis is that de­spite the advent of numerous technological innovations, consumers are closing themselves in fil­tering bubbles, losing chances of new experiences, as well as confidence in subsequent information sources, which has negative impact on their relationship with both companies and other customers.
Fantasmas en un desierto que brilla o la soledad del lector de palimpsestos. Los relatos del regreso en Max Aub, Francisco Ayala y Arturo Barea
Authors: Peris Llorca Jesús 
Published: March 2020

Ghosts in a shining desert or the solitude of the palimpsests reader. Stories of the return in Max Aub, Francisco Ayala and Arturo Barea worksDuring the long years of exile, writers like Max Aub, Francisco Ayala or Arturo Barea wrote stories in which they fictionalized the returns of the exiles before their own returns occurred. This is the case of the works collected in Las vueltas 1965 originally written in 1947, 1960 and 1964, and of Max Aub’s story “El remate” 1965, of “El regreso”, by Francisco Ayala 1948 and of the novel La raíz rota by Arturo Barea 1951. In this article I intend to draw the common lines of meaning between all these fictions and compare them with La gallina ciega. Diario español, written by Max Aub during his trip to Spain in 1969, the first time he visited since his departure in 1939 by Cerbère. We will check there the confirmation of some of the fears of the exiles expressed in the anticipatory works, the strangeness in the new country, the tendency to read its landscapes and its cities like palimpsests inhabited with ghosts and the impossibility to trace a membership to any community other than that of exile.
When more competition may damage welfare with socially responsible firms
Authors: Fanti Luciano , Buccella Domenico 
Published: March 2020

When more competition may damage welfare with socially responsible firmsConsidering a Cournot monopoly/duopoly model with linear/quadratic production costs and Cor­porate Social Responsibility CSR activities, this note shows that, in contrast to the common view, entry may reduce social welfare. Moreover, we remark that the higherthe CSR activities are, the more likely the welfare-damaging entry effect may occur, and thesocial welfare changes following a firm’s entry crucially depend on the degree of convexity of the cost function.
Children of the Post-communist Period in Contemporary Ukrainian Literature for Young Readers
Authors: Kachak Tetiana 
Published: March 2020

Children of the Post-communist Period in Contemporary Ukrainian Literature for Young Readers. The socio-political tran­sition of the 1990s had a long-lasting impact on children who experienced the collapse of communism and the fall of the Iron Curtain. Contemporary Ukrainian children’s and YA literature offers vivid rep­resentations of post-communist childhood experiences in Ukraine. Writers like Zirka Menzatiuk and Olena Zakharchenko show emotions and experiences of children and their perception of ideological, cultural and social changes taking place in their society. The child and adolescent protagonists of these narratives grow up being shaped by the events taking place in their country. The generation of children raised in democratic Ukraine is shown as substantially different from older members of Ukrainian society. They are the first “free generation” that professes democratic values, presents active social pos­itions, and defends human rights. Simultaneously, it also cares about their nation’s history, culture, and traditions. The article outlines contemporary Ukrainian children’s literature devoted to the socio-pol­itical transformations of the last 30 years, arguing that some ideological taboos are disappearing and the normative ideas about the behaviour of a growing-up child are changing.Дети посткоммунистической эпохи в современной украинской литературе для молодых чи­тателей. Автор статьи предлагает читателям обзор современной украинской детской литера­туры, посвященной социально-политическим преобразованиям последних 30 лет. Социальнополитический переход 1990-х годов оказал длительное воздействие на детей, переживших крах коммунизма и падение «железного занавеса». Вопрос детства в посткоммунистической Украине хорошо отражен в современной литературе для детей и молодых взрослых. Такие писатели, как Зирка Мензатюк и Елена Захарченко, демонстрируют эмоции и опыт детей, а также восприятие ими идеологических, культурных и социальных изменений, происходящих в обществе. Дети и подростки, являющиеся главными героями их историй, формируются в результате событий, происходящих в их стране. Поколение детей, воспитанных в независимой Украине, является первым «свободным поколением», которое исповедует демократические ценности, занимает активную гражданскую позицию, защищает права человека, но по-прежнему заботится об истории, культуре и традициях страны.
Międzyrzecze kultur. Rzecz o współczesnej rosyjskojęzycznej literaturze ukraińskiej
Authors: Matusiak Agnieszka 
Published: March 2020

The interfluve of cultures. On the contemporary Ukrainian literature written in Russian.The proposed text involves an overview of the Ukrainian literature written in Russian in the period of political transition after the collapse of the Soviet Union. The author believes that the inclusion of this type of literature in the overall literary circulation can constitute asignificant step in the post-colonial process of self-upgrading of Ukrainian literature. Moreover, the author claims that the hybrid variety of Ukrainian literature should be seen not as aweakness, but asignificant advantage.Междуречье культур. О современной русскоязычной украинской литературе. Данная статья является попыткой синтетического представления русскоязычной украинской литературы в период системной транзиции после распада Советского Союза. Автор статьи убеждена, что включение этой литературы в общеукраинский литературный контекст было бы существенным звеном в процессе постколониального самосовершенствования современной украинской литературы, которая в своей гибридности должна усматривать преимущество, а не недостаток.
Teatr niemiecki i teatr polski w początkowym okresie transformacji ustrojowej
Authors: Prykowska-Michalak Karolina 
Published: March 2020

German and Polish theatre in the initial period of the political transformation.During the first theatre seasons of the nineties, German drama focused on the analysis of the social traumas following the fall of the Berlin Wall, German reunification and perestroika. However, it soon became apparent that the theatre was not able to keep pace with the political changes of the times, and it failed to do justice to their internal complications and discrepancies.The fascination with the new dramatic scenic forms originating in Germany, which could be observed in Poland in the second half of the nineties, had nothing to do with the so-called reunification drama. It more likely resulted from its fiasco and the adoption of new aesthetics and communication methods. The strengthening relation of the German and Polish theatre, i.e. joint festivals, inspired those Polish artists who sought for a new scenic language and transposed the German theatre experience into their own plays in a creative way. The scale of this movement was so extensive that it could be described as a kind of phenomenon in modern art and in relations between Poland and Germany.Das deutsche und das polnische Theater in der Anfangszeit der Systemtransformation.Die politischen Transformationen `89 hatten großen Einfluss auf die Veränderungen in Kunst und Kultur, und zwar nicht nur mit Bezug auf Deutschland und Polen, sondern vielmehr in weiten Teilen Ost- und Mittel-Osteuropas. Die deutsche Dramaturgie konzentrierte sich in den ersten Theatersaisons der 90er Jahre vorwiegend auf die Verarbeitung der aus dem Mauerfall, der Wiedervereinigung Deutschlands sowie der Perestroika resultierenden gesellschaftlichen Veränderungen in Kultur- und Künstlerkreisen wird auch ein traumatischer Zustand betont. Es zeigte sich jedoch schnell, dass das Theater weder mit dem Tempo der politischen Ereignisse mithalten noch ihren inneren Verwicklungen und Widersprüchen gerecht werden konnte. Die in Polen seit Ende der 90er Jahre beobachtete Faszination von neuen dramatisch-schauspieler­ischen Formen aus Deutschland hatte nichts mit der sogenannten Dramaturgie der Wiedervereinigung zu tun. Sie entstand vielmehr aus deren Misslingen und der Aufnahme einer neuen Ästhetik bzw. neuen Kommunikationsmethoden. Die immer enger werdenden Kontakte zwischen dem deutschen und dem polnischen Theater z. B. über gemeinsame Festivals wurden zur Inspiration für polnische Kunstschaffende, die eine neue szenische Sprache suchten und ihre Erfahrungen mit dem deutschen Theater kreativ in eigene Inszenierungen transponierten. Die Verbreitung dieser Erscheinung war so weitreichend, dass von einem Phänomen in der zeitgenössischen Kunst sowie den künstlerischen Beziehungen zwischen Polen und Deutschland gesprochen werden kann.
Backlash, czyli czego obawiają się twórcy najnowszej dramaturgii czeskiej
Authors: Żygadło-Czopnik Dorota 
Published: March 2020

Backlash, or what are the makers of the new Czech drama afraid of. In November 1989 various theater groups participated in overthrowing the totalitarian regime by improvising discussion forums. After the so-called Velvet Revolution, it was the writer and playwright Václav Havel who became head of state while another playwright, Milan Uhde, became the Minister of Culture and Speaker of the Parliament. Nowadays the Czech theater scene is immensely diversified. We can divide the authors who began writing their dramas after 1989 into two generational groups. On the one hand, there are authors born in 1960–1970, who entered the post-totalitarian times already as mature adults and who at the moment have long experience in their artistic work as playwrights, actors or directors it is quite common that those people write and direct their own work. On the other, there is a younger group which is made of people who were still children during the communist era, and their artistic activity was shaped and took place in most recent years. We are talking about a generation of artists who share a common experience of totalitarianism in childhood and adolescence, as well as the difficult transition between the two systems: communist and capitalist.Backlash neboli čeho se bojí tvůrci nejnovější české dramaturgie. V listopadu 1989 se v České republice divadelní soubory pořádáním improvizovaných diskuzních fór účastnily svržení totalitního režimu. Po tzv. sa­metové revoluci stanul v čele státu spisovatel a dramaturg Václav Havel a další dramaturg, Milan Uhde, se stal ministrem kultury a předsedou Poslanecké sněmovny. V současnosti je česká divadelní scéna nesmírně rozrůzněná. Jména autorů, kteří začali svá umělecká díla psát po roce 1989, můžeme rozdělit do dvou generačních skupin. Na jedné straně máme autory narozené v letech 1960–1970, kteří do posttotalitních časů vstoupili už jako dospělí lidé a v současnosti za sebou mají většinou dlouholeté zkušenosti v umělecké práci, nebo v roli autorů dramat, herců případně režisérů často se jedná o osoby, které svoje kusy píší a zároveň režírují. Skupinu mladých umělců tvoří lidé divadla, kteří v době ko­munismu byli ještě dětmi, a jejich umělecká činnost se formuje a připadá na nedávná léta. Je tu řeč o generaci umělců, které spojuje společná zkušenost totalitarismu v dětství a raném mládí a také obtížný přechod mezi dvěma systémy: komunistickým a kapitalistickým.
Disordered identity in Marina Lewycka’s novel A Short History of Tractors in Ukrainian: imagological explications and metamodernistic outlines
Authors: Drozdovskyi Dmytro 
Published: March 2020

Disordered identity in Marina Lewycka’s novel A Short History of Tractors in Ukrainian: imagological explications and meta­modernistic outlines In this paper it is outlined that Marina Lewycka’s novel A Short History of Tractors in Ukrainian portrays Ukrainian identity in a special traumatic way. Ukrainian emigrant Mykola Ma­jevskyi writes his own history of Ukrainian tractors through revising the history of the Communist ideology in Ukraine. By describing the history of Ukraine before the Revolution 1917, the storyteller creates an idyllic representation of Ukrainians living in a peaceful and rustically marked place. M. Majewski’s History has an anti-communist orientation and connects all affections of Ukrainians with philosophical and economical postulates of the communism of the Soviet version. The specific features of the Soviet Communism which resulted in the traumatic process of the Ukrainians are analyzed in the paper. The paper also evaluates the imagological implications. Травмированная идентичность в романе Марины Левицкой Краткая история тракторов по-украински: имагологические экспликации и метамодернистские контурыВ статье на материале романа Марины Левицкой Краткая история тракторов по-украински анализируется специфика репрезентации украинской идентичности, которая представлена в тексте как колониальн травмированная. Украинский эмигрант Николай Маевский пишет свою собственную историю об украинских тракторах, параллельно пересматривая историю возникновения и функционирования коммунистической идеологии в Украине. Описывая историю Украины до революции 1917, нарратор создает идиллическое представление об украинцах, живущих в тихом и бесконфликтном пространстве. История Н. Маевского имеет антикоммунистическую ориентацию и объясняет взаимосвязь между философией украинцев и экономическими постулатами коммунизма в его советской версии. Специфические черты советского коммунизма, повлекшие за собой травмы общественного и исторического сознания украинцев, анализируются в статье. Результаты имагологического исследования представлены в статье.
Analysis of Antibiotics on Patients Surgery, before and after Used Guidelines for Antibiotics (PPAB)
Authors: Narulita Lisa , Bilal Riefkah , Akram Mohammad , Suharjono Suharjono 
Published: March 2020

ABSTRAK Sejak tahun 2011 World Health Organisasi (WHO) dan Komite Pengedalian Resisten Antimikroba (KPRA) sejak 2015, untuk menetapkan kebijakan penggunaan antibiotik dengan menyusun formularium dan Pedoman Penggunaan Antibiotik (PPAB). Penggunaan antibiotik berlebihan berkontribusi pada resistensi maka penelitian ini bertujuan, menganalisis besarnya perbedaan penggunaan antibiotik pada pasien rawat inap bedah sebelum digunakan PPAB (Periode Mei 2018) dan setelah digunakan PPAB (Periode Mei 2019) dengan ATC / DDD (Defined Daily Dose). Jenis dan rancangan penelitian adalah deskriptif cross-sectional dengan data retrospektif. Data yang diambil meliputi peresepan antibiotik di ruang bedah. Data dianalisis dengan uji tanda (sign test) dan uji wilcoxon dengan hasil sign test yang bertanda negatif sebanyak 9 dan bertanda positif sebanyak 2 dan uji wilcoxon menyatakan Sig.(2-tailed 0,062) (α=0,05) artinya penggunaan antibiotik sebelum dan setelah digunakan PPAB tidak berbeda atau sama berdasarkan statistik. Tetapi dari persentasi penggunaan antibiotik terdapat 9 antibiotik yang penggunaannya menurun setelah digunakan PPAB seperti sefoperason 50%, seftriaxon 52%, sefuroxime 87%, sepirom 90%, siproflosasin 17%, gentamisin 99%, levofloxasin 60%, metronidazol 79% dan moxifloksasin 86%. Disimpulkan PPAB perlu ditingkatkan dalam penggunaan antibiotik di RSUD dr.H.Slamet Martodirdjo dan penggunaa seftriakson dapat meningkatkan multi drug resistant. Dengan demikian perlu adanya evaluasi dan monitoring dalam menerapkan PPAB. Kata kunci: ATC/DDD; Pasien Bedah; PPAB ABSTRACT Since 2011 the World Health Organization (WHO) and the National Antimicrobial Resistant Control Committee (KPRA) in indonesia since 2015, to establish antibiotic use policies by developing formularies and Antibiotic Use Guidelines (PPAB). Excessive use of antibiotics contributing to resistance, this study aims, analyzing the magnitude of differences in antibiotic use patients surgery before PPAB (May 2018 period) and after PPAB (May 2019 period) with ATC / DDD (Defined Daily Dose). Type and design of the study is descriptive cross-sectional with retrospective. Data taken included prescribing antibiotics. Data were analyzed by sign test and Wilcoxon test with 9 negative sign and 2 positive sign results and Wilcoxon test stated Sig. (2-tailed 0.062)> (α = 0.05), meaning that use of antibiotics before and after PPAB is not different or the same based on statistics. But from the percentage of antibiotic 9 decreased after PPAB, such as cefoperazone 50%, cefriaxone 52%, cefuroxime 87%, cefpirome 90%, ciprofloxacin 17%, gentamicin 99%, levofloxacin 60%, metronidazole 79% and moxifloxacin 86%. Concluded that PPAB needs to be improved in the use of antibiotics in RSUD dr.H. Islamet Martodirdjo and the use of ceftriaxone can increase multi drug resistant. Thus the need for evaluation and monitoring in implementing PPAB. Keywords: ATC/DDD; Surgical Patients; PPAB