bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Proper Discharge of Tax Duty as a Legitimate Interest of the Taxpayer
Authors: Yadrikhinskiy Sergey 
Published: November 2020

Introduction. Legal science traditionally considers the taxpayer as a person obliged, and the payment of
tax in terms of unconditional, unilateral claims of the state. At the same time, the practice of taxation shows
that not only the state, but also the taxpayer is interested in the proper execution of the tax duty. This article
proposes to conduct a study of the performance of duties from the point of view of the legitimate interests of
the taxpayer. Purpose. The purpose of this study is to consider the legal and organizational aspects of the
obligation to pay tax, as well as the resolution of conflict issues in the balancing of public and private interests.
Methodology. The methodological basis of the study consists of various General and special methods of
cognition of the phenomena of legal reality. Among them, legal-dogmatic and historical-legal methods are
particularly important. Results. The article reveals the signs of proper fulfillment of tax duties; distinguishes
the concepts of “payment of tax” and “transfer of tax”; substantiates the idea that the implementation of tax
duties is associated with the legitimate interests of the taxpayer, the accounting of which is an obligation on the
part of the state in the face of law enforcement agencies (courts, tax authorities); analyzes the legal position of
the constitutional Court of the Russian Federation on the payment of taxes and the performance of tax duties,
defines the boundaries of good faith behavior of the taxpayer. Conclusions. The recognition of a duly
performed tax duty is a legitimate interest of the taxpayer, which is subject to protection. Based on the analysis
of the multistage process of tax payment and through the prism of the principle of justice, the conclusion about
the inadmissibility of imposing all responsibility for not receiving money to the budget only on the taxpayer is
substantiated. A practice that gives priority only to fiscal interest leads to an imbalance of private and public
interests.
Osteocalcin expression of platelet-rich fibrin (PRF) and platelet-rich plasma (PRP) added with hydroxyapatite (HA) in rabbit’s post extraction tooth sockets
Authors: Damayanti Meta Maulida , Hernowo Bethy Suryawathy , Susanah Susi 
Published: November 2020

Introduction: Platelets play an important role in wound healing because it is a reservoir for growth factors and cytokines which is important in bone regeneration and soft tissue healing. The purpose of this study was to compare the use of scaffolds in platelet-rich fibrin (PRF) and platelet-rich plasma (PRP) which added with hydroxyapatite (HA) in the socket healing process after tooth extraction in the value of regenerating an alveolar bone tissue. Methods: The research was conducted at biomedical laboratory Bandung Islamic University. Eighteen rabbits (Oryctolagus cuniculus) with extracted anterior and inferior teeth were divided into 2 treatment groups and 3 observation times. The tooth socket is filled with PRF (Group 1) and PRP + HA (Group 2). The observation was conducted on Day 3, Day 7 and Day 14. Immunoexpression Osteocalcin was performed to assess the healing process of alveolar bone. Data was analyzed with the SPSS software program. Analysis of normality data by Shapiro-Wilk test, homogeneity of variance with Levene's test and comparison between treatment groups with the Chi-square test. Results: Group 1 shown the average score was higher than in Group 2 with a strong category of 72.2% for Group 1 and 56.6% for Group 2. Based on statistically, there was no difference in osteocalcin immunoexpression between Group 1 and Group 2 with the p-value>0.05. Conclusion: Regeneration of rabbit’s alveolar bone tissue by application of PRF and PRP plus HA as scaffolds have results was similar. The use of PRF in post-extraction wound recovery is a better choice because it has an easy procedure and lower cost.
Effects of refrigerated storage on hemostatic stability of four canine plasma products
Authors: Edwards Thomas H. , Meledeo Michael A. , Peltier Grantham C. , Ruiz Daikor D. , Henderson Alice F. , Travieso Stephanie , Pusateri Anthony E. 
Published: November 2020

Abstract

OBJECTIVE
To assess clotting times, coagulation factor activities, sterility, and thromboelastographic parameters of liquid plasma (LP), thawed fresh frozen plasma (FFP-T), and 2 novel formulations of freeze-dried plasma (FDP) stored refrigerated over 35 days.

SAMPLE
6 units of canine LP and FFP-T from a commercial animal blood bank and 5 units each of 2 formulations of canine FDP.

PROCEDURES
Prothrombin time; activated partial thromboplastin time; activities of coagulation factors II, V, VII, VIII, IX, X, XI, and XII; and thromboelastographic parameters were determined for each product on days 0 (baseline), 3, 7, 14, 21, 28, and 35. For each day, a sample of each product was also submitted for aerobic bacterial culture.

RESULTS
Small changes in coagulation factor activities and mild increased time to initial clot formation in LP and FFP-T were noted over the 35-day storage period. Activities of factor VIII in FDP1 and factor XII in FDP2 were < 50% at baseline but varied throughout. Compared with FFP-T, time to initial clot formation was increased and clot strength was preserved or increased for the FDPs throughout the study. One FDP had decreased pH, compared with other products. No plasma product yielded bacterial growth.

CONCLUSIONS AND CLINICAL RELEVANCE
Liquid plasma and FFP-T would be reasonable to use when stored refrigerated for up to 35 days. Both FDP products showed variability in coagulation factor activities. Studies investigating the usefulness of these plasma products (FDPs) in dogs and the variable days of refrigerated storage (all products) are warranted. (Am J Vet Res 2020;81:964–972)
Corpus Callosum and Cerebellum Anomaly in a Puppy
Authors: Volkan Ipek , Oguzhan Kaplan , Aynur Cinar 
Published: November 2020

Abstract
This paper is aimed to present a corpus callosum and cerebellar anomaly with pathological findings in a 40-day-old, male, Golden Retriever puppy. It was stated that the dog rapidly deteriorated and died. On necropsy, after opening the skull, it was observed that the brain and cerebellum hemispheres were separated. In the detailed macroscopic examination, it was observed that the corpus callosum, interthalamic connections, which connect the brain hemispheres, were completely separated from each other. It was observed that the corpus callosum was more prominent in the right hemisphere but the anatomical structures of the left hemisphere were not evident. It was also observed that the hemispheres of the cerebellum were almost completely separated from the vermis region. It has been observed that brain connections can be achieved only by attachment between the midbrain and pons and continuing with the pons. Microscopic examination revealed no inflammatory reactions in the brain and cerebellum. Corpus callosum and cerebellar vermis anomalies in dogs have been reported before. However, split brain syndrome characterized by the loss of almost all connections of the brain and cerebellum in such severity that was observed in this case has not been previously reported.
Changes in the Start Reaction Times in the 200 m Run at the World Championships After the Tightening of False Start Rule
Authors: Mitašík Peter , Doležajová Ladislava , Lednický Anton , Végh Dávid 
Published: November 2020

Summary
Reaction time is an important component of the structure of sports performance in sprint disciplines. In our observation, we focused on the men’s and women’s 200 metres discipline at the World Championships (WCH) in two periods. The first in 1999-2009 and the second in 2011-2019. This division was conditioned by the change in the false start rule, which states that any competitor who makes a false start, except in multicontest, will be disqualified (valid since 1st January 2010). This change affected the speed of the sprinter’s reaction. The monitored group were finalists of the 200 m runs at the WCH, a total of 11 events. We used basic mathematical-statistical characteristics and assessed changes in reaction times using parametric paired and parametric unpaired t-test and Wilcoxon test. We compared reaction time in the heats and the finals. We found that at some WCH, worse reaction times were achieved in the finals of both categories compared with the heats. By comparing the reaction speed in the heats with the reaction speed in the men‘s finals, we recorded this statistically significant difference in the first period (p < 0.01) and after tightening the rule at the level of p < 0.10. In the women’s group, this difference was not statistically significant in any period. The percentage of the reaction speed in the final time of the 200 m run was 0.76 – 0.86 % in the men’s group and 0.74 – 0.78 % in the women’s group. The analysis of the results from the WCH in athletics confirmed the importance of reaction speed in the 200 m run.
Anaerobic Fitness Testing in Crossfit
Authors: Schlegel Petr , Křehký Adam 
Published: November 2020

Summary
CrossFit is one of the sports disciplines where endurance play a significant role in the performance. For testing anaerobic fitness it is important to choose the means that are part of the exercise and have a good transfer to the sport. A sample of competitive crossfitters (n = 12) underwent stress tests on the assault air bike (AB) (60 s) and Wingate. In addition to the performance parameters (Wmax, Wmean, W/kg, cal), lactate values after exercise (1st, 5th, 10th and 15th minute) were monitored. The results showed significant differences in both the absolute values of lactate and the development of the lactate curve (α = 0.05). The correlation of the selected variables showed a significant relationship between the average Watts value and the calories traveled (0.894). Testing anaerobic fitness with AB appears to be a suitable variant for CrossFit, as well as monitoring the development of lactate curve. Due to the original design of the study, it is necessary to verify the results.
Effect of Vegetation Structure on Urban Climate Mitigation
Authors: Rózová Zdenka , Supuka Ján , Klein Ján , Jasenka Matej , Tóth Attila , Štefl Lukáš 
Published: November 2020

Abstract
Vegetation formations are an important component in the urban structure, as they perform a wide range of ecosystem services there. The climate modification to improve the environmental and residential quality of the city is one of the important functions. The paper presents the results of the microclimate assessment in the chosen localities of Nitra town, Slovakia, with an emphasis on the stage and differences in air temperature and relative humidity. The climate elements were measured at 7 spatially different sites (sites A to G), each of them at two comparative sites, vegetation stand and open area. The largest average air temperature difference between the vegetation stand and the non-vegetation area was 1.2 °C at the locality D. The largest air temperature difference in the vegetation stands was measured between the street space (site E) and the city park (F), reaching 2.3–2.5 °C. The relative air humidity reached the highest differences between the park (locality F) and the street space (G) measured at 3:00–8:00. These reached 19.6% to 24.4% with higher relative humidity in the popular city park. The highest differences between the compared habitats were measured at locality G and averaged 9.6% at 04:00 – 07:00 in a preference to a tree canopy. The research results confirmed the importance of the vegetation structures in the process of mitigating the urban climate extremes and the environmental quality improving.
Re-Interpreting the Imrahor Valley (Ankara-Turkey) in Terms of Green Infrastructure Directing Urban and Rural Development
Authors: Karadeniz Nilgül , Şenoz Orsan Esra , Akman Taskin Rüveyda , Cetinkaya Zekiye 
Published: November 2020

Abstract
The earth is rapidly urbanizing. One of the most effective means of dealing with the emergency caused by rapid urbanization is green infrastructure now. Ankara as a metropolitan capital city is also rapidly losing its urban-rural integrity due to rapid urbanization. Although different spatial plans have been made since the declaration of the Republic, the city continued oil-stain expansion and the green area system could not be protected. The Imrahor Valley, which is of ecologically vital importance in the urban-rural integrity, is one of the valuable areas under threat. The valley is an ecotone between the rural and urban ecosystems, southeast of Ankara city center. The valley has come to the point of losing its natural and rural character, especially with the urban transformation practices on the valley floor, slopes and surrounding areas. In this context, the ecological processes to which the Imrahor Valley is connected and dependent and human interventions in these processes are examined in three layers at different levels initially: the province, the city containing the central districts and the basin containing Lake Mogan-Eymir Lake-Imrahor Valley. Then, we focus on the transformation of the Imrahor Valley, one of the most important ecological components of the metropolitan city of Ankara, between 2003–2020. All transformational interventions in the Imrahor Valley affect all natural processes of the Valley irreversibly. It is necessary to re-read and interpret the Imrahor Valley landscape within the framework of the green infrastructure approach in all spatial planning studies and plan changes to be made regarding the metropolitan city.
The Future of Personalized Medicine: One Step Melanoma Surgery
Authors: Tchernev G. , Poterov G. , Malev V. 
Published: November 2020

Abstract
The divergent, personalized approach in the surgical treatment of cutaneous melanoma is the one in which the treatment of the neoplasm differs from that proposed within the generally accepted standards or guidelines. According to their presumption, guidelines are not obligatory for the treatment of a certain type of disease and cannot replace the judgment of the clinician. Which to a large extent determines the freedom (or possible one) of the clinician‘s action regarding the „personalization“ in the choice of a new, divergent therapy. It is interesting, for example, that the occurrence of locoregional recurrences in patients with melanoma after guideline therapy insures clinicians against both criticism of treatment choice and the end results. However, the lack of recurrences after innovative/personalized surgical treatment of cutaneous melanoma is accompanied for unknown reasons by a serious dose of unwarranted criticism. The fact is that a personalized surgical approach in the treatment of skin melanomas and the recommended by AJCC guidelines approach lead to exactly the same end results and that should not be ignored. The difference lies in the fact that this end result can be achieved by one step melanoma surgery (OSMS), for example, which is carried out in a single surgical session. Several advantages of OSMS can be noted: 1) it provides high efficiency in a short time, even in the initial stage of the disease, 2) it is cost-effective, and 3) according to initial clinical observations we have a much lower to no propensity for locoregional relapses.
Generation of Monogenetic Cattle by Different Techniques of Embryonic Cell and Somatic Cell Cloning – Their Application to Biotechnological, Agricultural, Nutritional, Biomedical and Transgenic Research – A Review
Authors: Skrzyszowska Maria , Samiec Marcin 
Published: November 2020

Abstract
The development of effective approaches for not only the in vitro maturation (IVM) of heifer/cow oocytes and their extracorporeal fertilization (IVF) but also the non-surgical collection and transfer of bovine embryos has given rise to optimizing comprehensive in vitro embryo production (IVP) technology and improving other assisted reproductive technologies (ART s), such as cattle cloning by embryo bisection, embryonic cell nuclear transfer (ECNT) and somatic cell nuclear transfer (SCNT). The primary goal of the present paper is to demonstrate the progress and achievements in the strategies utilized for embryonic cell cloning and somatic cell cloning in cattle. Moreover, the current article is focused on recognizing and identifying the suitability and reliability of bovine cloning techniques for nutritional biotechnology, agri-food and biopharmaceutical industry, biomedical and transgenic research and for the genetic rescue of endangered or extinct breeds and species of domesticated or wild-living artiodactyl mammals (even-toed ungulates) originating from the family Bovidae.
Development of Subcontractor Selection Models Using Fuzzy and AHP Methods in the Apparel Industry Supply Chain
Authors: Lahdhiri Mourad , Babay Amel , Jmali Mohamed 
Published: November 2020

Abstract
The subcontractor selection decision is inherently a multicriterion problem. It is a decision of strategic importance for companies. The nature of this decision is usually complex and unstructured. Management science techniques might be helpful tools for solving these kinds of decision-making problems. In this research, the fuzzy logic method and the analytic hierarchy process were applied for the selection of suitable subcontractors in an apparel supply chain.
In general, many factors, such as quality level, price offer, and delivery delay, were considered to determine the most suitable and reliable subcontractors that fit the company's strategy. This survey is carried out using the database of an apparel company manufacturing denim products.
Working Conditions and Satisfaction of Transport Service Employees
Authors: Wawer Ewelina 
Published: November 2020

Abstract
The transition of the Polish economy has brought about profound changes in the nature of contracts between employees and employers. These changes have been affected by the process of globalisation and dynamic technological progress. In particular, the characteristics of the contracts and the work itself have changed, which has affected the utility derived from employment by employees. The article attempts to identify the factors providing job satisfaction using the example of railway service employees. In particular, factors such as the position held, levels of tension and stress at work, level of autonomy, opportunities for personal development, the level of accordance between employees’ skills and job requirements, convenient working hours, length of vacation and the level of social respect enjoyed are important. In the study, an innovative discrete choice experiment method and econometric analysis were used to make a comprehensive examination of the factors providing satisfaction to transport service employees. Conclusions from the study indicate that although remuneration is an important element influencing job satisfaction, other non-wage factors also affect the satisfaction. The most important factors include managerial position, opportunities for personal development and the level of social respect related to the given occupation/position.
Effects of shoot age on biological and chemical properties of red currant (Ribes rubrum L.) cultivars
Authors: Djordjevic Boban S. , Djurovic Dejan B. , Zec Gordan D. , Meland Mekjell O. , Fotiric Aksic Milica M. 
Published: November 2020

Abstract
The aim of this study was to examine the influence of shoot age on biological and chemical properties of 11 red currant cultivars (‘Jonkheer van Tets’, ‘Junifer’, ‘London Market’, ‘Makosta’, ‘Mirana’, ‘Redpoll’, ‘Rolan’, ‘Rondom’, ‘Rovada’, ‘Slovakia’ and ‘Stanza’) with different origins and ripening times. Phenological observations and pomological characteristics were studied and chemical analysis was conducted from 2013 to 2018 at experimental fields near Belgrade, Serbia. The total contents of phenols and anthocyanin were estimated spectrophotometrically, while quantitative analysis of anthocyanin aglycones was done using high-performance liquid chromatography. Three-year-old shoots had an earlier start of all examined phenological stages, better generative potential, higher yields, as well as higher total phenol and vitamin C contents in the fruits, compared with 2-year-old shoots, for all cultivars. The contents of total anthocyanins were higher in berries on younger shoots of early-ripening cultivars, while late-ripening cultivars had higher contents of total soluble solids and cyanidin in the berries on 3-year-old shoots. Principal component analysis demonstrated that the most important variables that distinguished 2-year-old shoots from 3-year-old shoots were those related to phenological data, cluster traits, total acids and yields. According to the obtained results, ‘Junifer’ (with the highest number of clusters), ‘Mirana’ (with the highest sugar content and sugar/acid ratio), ‘Redpoll’ (with the highest physical traits of cluster and berry), ‘Slovakia’ (with the highest yield and yield efficiency) and ‘Rovada’ (with the highest level of secondary metabolites) are recommended as the most promising cultivars for growing in the temperate region of Serbia.
Scots pine forest in Central Europe as a habitat for Harmonia axyridis: temporal and spatial patterns in the population of an alien ladybird
Authors: Zach Peter , Holecová Milada , Brabec Marek , Hollá Katarína , Šebestová Miroslava , Martinková Zdenka , Skuhrovec Jiří , Honěk Alois , Nedvěd Oldřich , Holec Juraj , Brown Peter M.J. , Saniga Miroslav , Jauschová Terézia , Kulfan Ján 
Published: November 2020

Abstract
Understanding of habitat favourability has wide relevance to the invasion biology of alien species. We studied the seasonal dynamics of the alien ladybird Harmonia axyridis (Coleoptera: Coccinellidae) in monoculture Scots pine forest stands in south-west Slovakia, Central Europe, from April 2013 to March 2015. Adult H. axyridis were collected monthly across seven randomly selected pine stands of different ages and canopy closure, from the lower branches of pine trees, and larvae were recorded qualitatively. Adults were recorded all year round, most abundantly in November and least abundantly in February. The relationship between the abundance of H. axyridis and selected forest stand characteristics was modelled using the negative binomial Generalized Additive Model with penalized spline component in month (seasonality) effect, year, canopy closure and age effects and the random effect of forest stand (sample area effect). The abundance of H. axyridis was significantly influenced by the age of stand and seasonality (with month granularity) for both closed and open canopy stands, whereas the effects of canopy closure and sample area were not significant. The bimodal pattern of seasonal dynamics of H. axyridis on Scots pine was common for closed and open canopy stands, with two peaks reflecting the cyclic movement of the species from and to overwintering sites. Harmonia axyridis utilized certain pine stands preferably for foraging during the growing season and certain stands for refuge during winter. The ladybirds were found in highest numbers in the 15 year old closed canopy stand (overwintering site). The occurrence of both adults and larvae in most stands indicated a suitability of Scots pine forest for ladybird breeding. The model of year-round dynamics of H. axyridis has been presented for the first time within the invaded range of the ladybird in Europe.