bluuebunny/crossref_metadata_2025_split huggingface dataset:
Comentarios acerca de algunos elementos de gestión tributaria, dignos de ser tenidos en cuenta en una reforma
Authors: Rico-Calvano Florentino 
Published: October 2021

Una Administración tributaria bien estructurada y definida, no puede fallar en la consecución de objetivos, tales como: Maximizar el cumplimiento de las obligaciones tributarias; creación de alto riesgo para el evasor y promoción permanente de mejoramiento de su imagen pública, en cuanto a su integridad, efectividad y eficiencia.
Planeación y turismo
Authors: Sierra-Anaya Germán 
Published: October 2021

El entorno empresarial actual, se caracteriza por cambios rápidos y cada vez más complejos, lo que precisa la formulación de escenarios que aminoren los riesgos de las decisiones que deben tomar los directivos de las organizaciones. A medida que se intensifica la globalización y la competencia en los mercados, la función de planeación se convierte en una herramienta esencial de gestión referidas al sector público o al privado.
comparison Bennett's inequality and regression in determining the optimum sample size for estimating the Net Reclassification Index (NRI) using simulation
Authors: Jasim Balasim Saadoun , MAHDI Dejela I. 
Published: October 2021

Researchers have increased interest in recent years in determining the optimum sample size to obtain sufficient accuracy and estimation and to obtain high-precision parameters in order to evaluate a large number of tests in the field of diagnosis at the same time. In this research, two methods were used to determine the optimum sample size to estimate the parameters of high-dimensional data. These methods are the Bennett inequality method and the regression method. The nonlinear logistic regression model is estimated by the size of each sampling method in high-dimensional data using artificial intelligence, which is the method of artificial neural network (ANN) as it gives a high-precision estimate commensurate with the data type and type of medical study. The probabilistic values obtained from the artificial neural network are used to calculate the net reclassification index (NRI). A program was written for this purpose using the statistical programming language (R), where the mean maximum absolute error criterion (MME) of the net reclassification network index (NRI) was used to compare the methods of specifying the sample size and the presence of the number of different default parameters in light of the value of a specific error margin (ε). To verify the performance of the methods using the comparison criteria above were the most important conclusions were that the Bennett inequality method is the best in determining the optimum sample size according to the number of default parameters and the error margin value
Servant Leadership and its Impact on the Effectiveness of Teamwork
Authors: Hassan Zainab Amer , Raheemah Salma Hatyta 
Published: October 2021

The research problem stems from the suffering of organizations from the weakness of their organizing aspect and the weak influence of the leadership on the subordinates and their dispersion. Organizations today are in rapid development and therefore work relations are not dominated by the humanitarian aspect and the first goal has become productivity. The research aims to identify the influence of servant leadership and its dimensions as an independent variable on the effectiveness of work teams as an approved variable and their importance increases when these organizations are service organizations, and how their influence increases when this leadership is the servant leadership and its dimensions in the Health Department in Baghdad/ Al-Rusafa, and based on the importance of the research topic and the importance of the research sample and the researched organization. The researchers adopted the descriptive analytical approach which deals with 176 workers representing the research sample from 310 workers (the research community) using questionnaire as a main tool for data collection, which included 61 items. The research adopts appropriate statistical methods for the data analysis including t-test, F-test, and exploratory analysis to test its hypotheses within SPSS v.21. The most important findings are that it can proved the validity of the hypotheses which they were embodied by the impact of servant leadership, directly and indirectly, on the effectiveness of work teams at the Health Department in Baghdad/ Al-Rusafa with the most important applications of servant leadership and how to strengthen servant leadership
Bachelard plus-que-kantien
Authors: Panero Alain 
Published: October 2021

Libérée de l’injonction métaphysicienne de fonder la scientificité des sciences, l’entreprise criticiste prendrait chez Bachelard un nouvel éclat. En substituant à la question de l’Inconnaissable celle de la contingence de tout savoir, Bachelard renouvelle le concept de « transcendantalité ». Originairement sans pourquoi et sans but, la transcendantalité, dont l’autre nom est à présent la symbolisation mathématique, apparaît pourtant comme seule garante de toute objectivité possible. D’où la nécessité pour l’épistémologue de se faire psychanalyste du savoir.
Le droit fiscal au service de la protection du patrimoine
Authors: Luppi Philippe 
Published: October 2021

Le patrimoine est une source de recettes fiscales. Mais les moyens financiers qui lui sont alloués (notamment en faveur du patrimoine historique) se sont réduits aussi bien pour l’État que pour les collectivités territoriales. Face à ces contraintes, la préservation du patrimoine doit répondre à un double défi : maintenir les dépenses fiscales existantes et lui apporter des mesures de sécurisation fiscale. Ces dispositifs anciens, dérogatoires au droit commun, ont fait l’objet de divers aménagements législatifs et de mesures de prorogation afin de garantir l’apport de financements privés (dons, régime du mécénat). Les aménagements les plus récents nous laissent néanmoins dubitatifs. La valorisation du patrimoine passe désormais par diverses mesures de sécurisation fiscale visant à pérenniser les financements, à évaluer les dépenses fiscales et à créer de nouveaux rescrits.
A study to evaluate the change in perfusion index as an indicator of successful ultrasound-guided supraclavicular block
Authors: Lal Jatin , Bhardwaj Mamta , Malik Aanchal , Bansal Teena 
Published: October 2021

Background and Aims:Perfusion index (PI) is a new simple, objective and non-invasive method for evaluation of the success of central neuraxial and peripheral nerve blocks. So, we conducted a study with an aim to evaluate PI as an indicator for success of ultrasound-guided supraclavicular block (SCB).Methods:65 patients of either sex, age 18–60 years, American Society of Anesthesiologists physical status I and II posted for upper limb surgery under ultrasound (US)-guided SCB were included. PI was recorded at baseline every 2 minutes till 10 minutes and then every 5 minutes till 30 minutes after block. PI ratio was calculated as the ratio between PI at 10 minutes and baseline PI. Sensory and motor blocks were assessed at 5-minutes intervals up to 30 minutes. Descriptive analysis was applied by mean and standard deviation for quantitative, frequency and proportion for categorical variables.Results:Mean PI increased continuously from baseline and reached the maximum at 10 minutes and then slightly decreased up to 30 minutes, but values at subsequent time intervals were quite high as compared to baseline. In case of successful blocks, median PI started increasing 2 minutes after the block and then increased in a linear fashion till 10 minutes, whereas in case of failed blocks, it only increased minimally.Conclusion:PI is an objective and faster indicator for evaluating success of US-guided SCB. A cut-off value of 3.25 for PI and 3.03 for PI ratio showed a fairly good ability with high sensitivity and specificity for predicting the success of SCB.
Anatomical Variations of Round Window in Different Age Groups and Surgical Difficulties Associated with Them During Cochlear Implantation
Authors: Pradhananga Rabindra Bhakta , Gyawali Bigyan Raj , Rayamajhi Pabina , Bhattarai Bebek 
Published: October 2021

Introduction:
Round window (RW) insertion of the electrodes during cochlear implantation is the most favorable route considered by many surgeons. The objective of this study was to review the anatomy of the RW based on visibility and accessibility of RW niche (RWN) and RW membrane (RWM) and to assess their implications in surgical difficulties during cochlear implantation in different age groups.

Materials and Methods:
This was a retrospective observational study conducted at the Department of ear, nose, and throat-Head and Neck Surgery, Institute of Medicine, Kathmandu, Nepal. We analyzed the record data of all the cochlear implants from January 2015 to December 2019 for the visibility of RWM, RWN, and associated surgical difficulties in different age groups. RWM visibility was classified as; Grade I (>50% of RWM is visible), Grade II (25%–50% of RWM is visible), Grade III (<25% of RWM is visible), and Grade IV (RWM is not visible). Similarly, RWN visibility was classified as; Type A (difficult to visualize), Type B (partially visible), and Type C (fully visible). Our final sample size was 81.

Results:
The most common variant of RWN and RWM was Type C (37 cases) and Grade IV (37 cases), respectively, in the age group of <15 years. In cases >15 years, Type B (eight cases) was the most common variant of RWN and Type II (six cases) was the most common variant of RWM. There was a statistically significant association between the visibility of the RWN and RWM and the visibility of RWN and different levels of surgical difficulty (P < 0.05).

Conclusions:
Type C RWN and Type IV RWM were the most common variants found, mostly seen in the pediatric population. With poorer visibility of RWN, RWM visibility decreases, increasing the difficulty level of the surgery.
Antimicrobial Susceptibility in Patients with Chronic Suppurative Otitis Media in a North-Central Secondary Health Facility in Nigeria
Authors: Hassan Solomon Joseph , Semen Yikawe Stephen , Josep Dabit Othniel , Gabriel Ekuma Otu , Kingsley Osisi , Calista Solomon Ndudiri 
Published: October 2021

Introduction:
Antibiotic resistance is a major challenge in managing patients with chronic inflammation of the middle ear cleft in our facility. This is also a concern in many sub-Saharan African and Asian countries. Many secondary and primary health facilities lack the services of trained ear nose and throat nurses, and it is rare to have an otorhinolarynogologist in these centers. To reduce the risks of antibiotics resistance and complications from middle ear cleft infection, there is a need to know the pattern of microbial susceptibility to facilitate the selection of antibiotics in treating patients with chronic otitis media in the region.

Methodology:
We carried out a prospective, hospital-based study in a secondary health facility in Makurdi, North-Central Nigeria, for 11 months from August 2018 to July 2019. One hundred and twelve patients of all age groups with chronically discharging ear (s) were consecutively recruited for the study. Ear swabs were carefully taken from the middle ear using sterile swab sticks and quickly taken for microscopy culture and sensitivity. The results were analyzed using IBM-SPSS version 20.

Results:
One hundred and twelve patients were recruited with ages ranging from <1 year to 56 years. Nearly 57.1% were female and 42.9% were male. Thirty-two (28.6%) of the swab taken yielded no growth. Pseudomonas spp. was the most frequent isolate (50%), and Staphylococcus, Klebsiella, and Streptococcus spp. isolated in 10.7%, 7.1%, and 3.6%, respectively. Pseudomonas, Streptococcus, and Klebsiella spp. had the highest susceptibility to ciprofloxacin (88%–98%); only 50% by Staphylococcus spp. Gentamicin was effective against all the isolates (70%–97%). All four isolates also showed moderate-to-high susceptibility to levofloxacin and pefloxacin; organisms showed least sensitivity to ofloxacin (30%–58%).

Conclusion:

Pseudomonas spp. is the most common isolate in chronic otitis media patients in this subregion, with excellent susceptibility to ciprofloxacin (98%). All isolates had a good level of susceptibility to the commonly used topical antibiotics, except for ofloxacin (30%–58%). More studies should be done at intervals to note any change in microbial isolates and susceptibility pattern, this will enhance success in treating chronic otitis media.
MENGOPTIMALKAN PERTUMBUHAN PENDAPATAN DENGAN INVESTASI INTELLECTUAL CAPITAL: STRATEGI BISNIS SEBAGAI PEMODERASI
Authors: Widiyaningsih Vitalis Ari , Kurniawati Framcisca Roosiana 
Published: October 2021

Penelitian ini bertujuan untuk menguji secara empiris Intellectual Capital (IC) terhadap Pertumbuhan Pendapatan dengan Strategi Bisnis sebagai variabel moderasi. Model pengukuran IC menggunakan model Pulic (1998) dimana IC merupakan value added yang diciptakan oleh Structural Capital Efficiency (SCE)), Human Capital Efficiency (HCE), dan Capital Employee Efficiency (CEE). Variabel Strategi Bisnis sebagai variabel moderasi yang diproksikan dengan price premium capability.
Penelitian ini mengambil sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Perusahaan perbankan dianggap perusahaan yang sangat dipengaruhi oleh kualitas SDM terutama pengetahuan untuk melakukan inovasi dalam persaingan bisnis. Pengujian hipotesis dilakukan dengan analisis regresi berganda dan untuk pengujian variabel moderating dilakukan dengan MRA (Moderating Regression Analisys).
Hasil penelitian menunjukan bahwa Structural Capital Efficiency (SCE) berpengaruh terhadap pertumbuhan pendapatan, sedangkan Human Capital Efficiency (HCE) dan Capital Employee Efficiency (CEE) tidak berpengaruh terhadap pertumbuhan pendapatan. Price Premium Capability (PPC) sebagai variabel moderasi, hanya Human Capital Efficiency (HCE) yang berpengaruh terhadap pertumbuhan pendapatan.
Comparative analyses on the chemical compostion, phytochemcimal and antioxidant properties of selected milled varieties (finger and pearl millet)
Authors: Nassarawa Sanusi Shamsudeen , Sulaiman Salamatu Ahmad 
Published: October 2021

Purpose: Millet is a major food source in the arid and semi-arid parts of the world especially among people with low socio-economic status. It is a good source of energy, protein, minerals, dietary Fibre, fatty acid, amino acid (especially sulphur containing amino acid), phytochemicals and a good source of antioxidant.
Methods: The millet varieties were obtained from the central market in Katsina state, Nigeria. The millet varieties (finger and pearl millet) were cleaned by washing in water, de-watered, sun dried, milled into flour and stored in sealed polythene bags. Standard method were used to determine the phytochemical, atomic absorption spectrometer, amino acid profile was determined spectrometically using a gas chromatography (GC), antioxidant property was measured by determination of free radical scavenging ability (DPPH,FRAP and ABTS) and data was analyzed by one way analysis of variance (ANOVA) using SPSS (16.0) software. The result obtained from studied millet varieties showed the fatty acid profile contain more than 70% unsaturated fatty acid. Amino acid profile showed the presence of essential amino acid of nutritional importance (especially the sulphur containing amino acids).
Results: The results obtained from the studied millet varieties showed a protein content level within the range of (10.09%-10.85%), fat content level between the range (2.76%-4.43%), carbohydrate, fat and ash content between the range (71.56% - 73.18%), (2.23% - 3.24%) and (0.86% - 1.94%) respectively. The mineral composition showed it contained mineral elements of health importance, such as; phosphorus, calcium, potassium, sodium and magnesium as well as other minor elements such as copper, manganese, zinc and iron. Phytochemical analyses showed the presence of plant chemical such as; tannin, terpenoid, alkaloid, cardiac glycoside, saponin, oxalate, phytate, flavonoids and total phenol. Antioxidant analyses showed they possess ability to serve as reducing agent hence a rich source of antioxidant of health importance.
Unique contribution to theory, practice and policy: The study revealed a high nutritional quality and possible therapeutic effect of the studied millet varieties which are locally sourced and relatively cheaper source of food for a teeming population like ours.
INFLUENCE OF DEMOGRAPHIC FACTORS, ECONOMIC FACTORS, SOCIAL-CULTURAL FACTORS AND GEOGRAPHIC FACTORS ON DEMAND FOR DOMESTIC TOURISM IN KENYA.A CRITICAL LITERATURE REVIEW
Authors: Manyanja JJohn 
Published: October 2021

Purpose: Global Tourism destinations provide different products which satisfy tourists with different interests, needs and wants. The general objective of the study was to establish the role of forest diversification in promoting tourism.
Methodology: The paper used a desk study review methodology where relevant empirical literature was reviewed to identify main themes and to extract knowledge gaps.
Findings: The study concluded that the accessibility of a tourist attraction is vital in determining the number of people that visit that attraction. Accessible destinations receive more tourists than inaccessible ones. Such destinations like the mountain tops may require advanced skills and equipment which may limit many would-be tourists from accessing them. Other destinations like parks where there are passable roads are visited more frequently and by a large number of people. This also applies to the topography of the land where extremely rugged terrains may not favour frequent visits by the local people. Proximity of an attraction site from the local market influences the number of domestic tourists in an area where attraction sites near settlements are more visited than those far from the settlements. This can be attributed to the less costs involved in visiting near destinations compared to the far ones. Finally, areas with favourable weather conditions are more frequented by local tourists than sites with extreme weather conditions such as very cold or very hot conditions. Climate may also contribute to seasonality of domestic tourism where there are more tourists during some weather conditions and fewer tourists during other weather conditions
Recommendations: The study recommends that awareness about the existence of various tourists' attractions in an area is a key element in its promotion as a tourist destination, The players in the tourism industry should therefore," create awareness among the local people about the existing attractions to create the demand for them. Further, tourism education would be important in promotion of domestic tourism where it is offered in schools and colleges as well retraining of the players in the industry through seminars and workshops. Emphasis on the need for the participation of the local people in the tourism activities would also be vital in promoting domestic tourism.
Keywords: role, forest diversification, promoting tourism
ПОСЕЛЕНИЕ САУРАМБАЙ ПО РЕЗУЛЬТАТАМ РАЗВЕДОЧНОГО ОБСЛЕДОВАНИЯ
Authors: Варфоломеев Виктор Васильевич , Кайыржан Акжол Кайыржанович 
Published: October 2021

Публикуются материалы поселения эпохи бронзы Саурамбай, открытого в 2018 г. Памятник находится в 105 км к юго-востоку от г. Караганды, в горах Котыртас (Шетский р-н, Карагандинская обл.). Площадь поселения более 10 тыс. м2, на поверхности зафиксирован 21 котлован – следы древних построек. Культурный слой эпохи бронзы частично перекрыт развалинами казахской зимовки конца XIX – начала XX в. Между котлованами древних сооружений был заложен рекогносцировочный раскоп площадью 9 м2. Отмечено два культурных слоя. Верхний слой из серой золы представлен керамикой валикового типа, определяющей бегазы-дандыбаевскую (алексеевско-саргаринскую) культурную принадлежность памятника. Кроме керамики в нём найдены кости животных и железистые шлаки – побочные продукты медеплавильного производства. На этом этапе существования памятник входил в систему поселений Талдинского археологического микрорайона, группировавшихся вокруг поселения Аккезен. Нижний культурный слой в виде бурого зольника содержал кости животных, фрагменты глиняной посуды и медные шлаки. Керамика из этого слоя имеет аналогии в посуде из поселений и могильников андроновской (федоровской) культуры. В этом андроновском комплексе обнаружен костяной штамп для нанесения орнамента в гребенчатой технике. Поселение перспективно для изучения проблем истории и культуры населения Центрального Казахстана эпохи средней и поздней бронзы.
САВРОМАТСКИЕ ПОГРЕБЕНИЯ МОГИЛЬНИКА ПЕРЕЛЕСКИ II в ВЕРХНЕМ ПРИТОБОЛЬЕ
Authors: Евдокимов Валерий Валентинович , Сеитов Абай Мейрамович 
Published: October 2021

Статья посвящена впускным савроматским погребениям могильника Перелески II. Основные захоронения могильника относятся к эпохе бронзы. Впускные погребения исследованы в курганах № 2 и 3. Вводное захоронение в кургане № 2 обнаружено под каменным завалом в могильной яме эпохи бронзы. Основное погребение нарушено. Костяк впускного захоронения лежал вытянуто на спине, головой на восток. С левой стороны стоял керамический сосуд. В кургане № 3, в завале камней, найдены кости человека, сосуд, бусы и бронзовое зеркало. В яме № 1 обнаружено сильно потревоженное основное погребение эпохи бронзы. В яме № 2, под завалом камней, зафиксировано двухъярусное захоронение. Костяк верхнего яруса лежал не в анатомическом порядке, на спине, головой на запад. Уложен небрежно, в черепе фиксируется отверстие от удара острым предметом. Рядом найдены только кости барана. Ниже, точно по оси ямы, зафиксирован костяк другого человека плохой сохранности, на правом боку, головой на запад. Дно могилы пропитано веществом красного цвета. Из инвентаря найдены два керамических сосуда, железный нож и колчан с бронзовыми наконечниками стрел. Впускные захоронения относятся к кругу памятников савроматского типа. Курган № 2 датируется VII–V вв. до н.э., курган № 3 – концом VI–V вв. до н.э.
ИСТОРИЯ ОТКРЫТИЯ И ИЗУЧЕНИЯ ПЕРВОГО МАНИХЕЙСКОГО ХРАМА В СИБИРИ. Часть 1
Authors: Кызласов Игорь Леонидович 
Published: October 2021

В этом номере публикуется первая часть статьи, продолжение – в следующем выпуске. 50 лет назад в Хакасии Л.Р. Кызласовым был найден и археологически изучен первый манихейский храм, положивший начало многолетним раскопкам подобных культовых сооружений. Ученик С.В. Киселёва, он в 1945–1949 гг. получил, казалось бы, классическое кочевниковедческое образование, направленное на изучение курганов: экспедиции в Хакасии, Туве, Казахстане, дипломная работа «Алтай в V–X вв.». Однако участие в раскопках гуннского дворца под Абаканом в 1946 г. побудило студента изучить публикации послевоенных раскопок монументальных зданий в Пенджикенте и Кармир-блуре. Самостоятельно полученные книжные знания позволили Кызласову, единственный раз работавшему в Средней Азии, в 1953–1954 гг. впервые в нашей науке отыскать и раскопать на городище Ак-Бешим буддийский храм и несторианскую церковь. Методика работ также была новой – соединяла опыт изучения курганов и сырцовых зданий. С тех пор исследователь многие годы находил и копал крепости и города древних уйгуров, хакасов, монголов на Верхнем и Среднем Енисее. Именно он в исхоженной археологами Хакасии распознал в оплывших буграх отдельный манихейский храм и крупный храмово-монастырский центр. Оба комплекса раскопаны им способом, выработанном в Ак-Бешиме. Тогда и поныне манихейские храмы остаются неизвестными археологам.