bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax Burden of Agricultural Enterprises in Ukraine
Authors: Kostornoi Serhii , Yatsukh Olena , Tsap Volodymyr , Demchenko Ivan , Zakharova Natalia , Klymenko Maksym , Labenko Oleksandr , Baranovska Victoriya , Daniel Zbigniew , Tomaszewska-Górecka Wioletta 
Published: December 2021

Abstract
Agriculture is one of the leading sectors of the Ukrainian economy, and the state pays special attention to its development. One of directions of the state’s support for agriculture is implementation of tax preferences due to which agricultural enterprises have a lower tax burden. The optimal level of the tax burden is an important factor in ensuring the positive dynamics of business activity in agriculture, as well as socio-political stability. The objective of the article is to determine the impact of recent changes in the Ukrainian tax legislation on the tax burden of agricultural enterprises, as well as the possible impact of current draft laws. The article examines features of the tax legislation in Ukrainewith regard to agricultural producers and its changes in recent years - increasing a single tax rate, introduction of indexation of land regulatory, monetary valuation, abolition of the special regime of a value added tax. The advantages and disadvantages of using a simplified taxation system by agricultural enterprises are considered. the study’s outcome comprises recommendations for agricultural enterprises to choose a tax system with the lowest tax burden, as well as recommendations for improving the tax legislation of Ukraine using preferential VAT rates for agricultural enterprises and a tax on withdrawn capital.
Chemical composition and biological activity of Salvia officinalis essential oil
Authors: Kačániová Miroslava , Galovičová Lucia , Valková Veronika , Ďuranová Hana , Borotová Petra , Štefániková Jana , Vukovic Nenad L. , Vukic Milena , Kunová Simona , Felsöciová Soňa , Miklášová Katarína , Savitskaya Tatsiana , Grinshpan Dmitrij 
Published: December 2021

Abstract
The study was aimed at analyzing chemical composition, and biological and antibiofilm activity of Salvia officinalis L. essential oil (EO) with MALDI-TOF MS Biotyper. The main compounds of S. officinalis EO were a-thujone 24.6%, camphor 20.6%, 1,8-cineole 12.1%, and a-humulene 5.8%. Free radical scavenging activity was medium high. The highest antimicrobial activity was observed against Bacillus subtilis. Changes in the biofilm structure confirmed the inhibitory action of S. officinalis and the most pronounced effect was observed in B. subtilis biofilm. The highest inhibition in situ in antimicrobial activity was 78.45% at 125 µ.L−1 on apple for B. subtilis.
Antioxidant capacity of wild-growing bilberry, elderberry, and strawberry fruits
Authors: Kolarov Radenka , Tukuljac Marijana Peić , Kolbas Aliaksandr , Kolbas Natalia , Barać Goran , Ognjanov Vladislav , Ljubojević Mirjana , Prvulović Dejan 
Published: December 2021

Abstract
Chemical properties (L-ascorbic acid and total sugars content, pH, titratable acidity, and dry solid content), phenolic compounds (total phenolics, tannins, flavonoids, anthocyanins, and flavan-3-ols) and antioxidant capacity were measured in ripe fruits of wild-growing strawberry, bilberry, and elderberry from eastern Serbia. All three selected fruits are rich sources of nutraceuticals: vitamin C, sugars, and different classes of phenolic compounds and their extracts expressed high antioxidant activity. Elderberry fruits possess highest concentration of all measured biomolecules.
Determination of some phenolic acids in Algerian propolis
Authors: Rebiai Abdelkrim , Ben Seghir Bachir , Hemmami Hadia , Zeghoud Soumeia , Belfar Mohamed Lakhder , Kouadri Imane 
Published: December 2021

Abstract
Propolis is a resinous material collected by bees from various plant exudates, rich in well-known phenolic compounds, such as phenolic acids, that are important to health. Extracts of propolis are very complex matrices that are hard to test. The purpose of this study was to characterize some of the propolis phenolics that were collected from five different districts in Algeria. The High-Performance Liquid Chromatography (HPLC), a modern quantitative method, has been adopted to identify the phenolic acids. Moreover, total phenolic content of four different phenolic acids were identified, with the most abundant being chlorogenic acid, followed by caffeic acid, gallic acid, and p-coumaric acid, the obtained ratios from phenolic acids being in the range of 52.193 to 148.151 μg/g, 0.043 to 7.128 mg/g, 0.328 to 0.440 mg/g and 0.328 to 0.440 mg/g, respectively. Overall, our analysis indicates that all the samples of propolis tested are healthy sources of phenolic acids and the significant differences in the concentrations of the acids were observed for propolis samples from north and south of Algeria. It is probably the effect of different conditions of the collection of the resin and secrets by bees.
United Nations Convention on the Rights of Child: Forced Conversion of Hindu Minor Girls in Pakistan
Authors: Ali Muhammad Imran 
Published: December 2021

Abstract
Pakistan has ratified the United Nations Convention on the Rights of Child expressing therein that the right to freedom of religion incorporates that nobody ought to be compelled to change his religion. Pakistan’s constitution guarantees religious freedom to all minority communities in Pakistan. Forced conversion to Islam has become another type of rough fanaticism in Pakistan. Constrained transformation is the point at which an individual who uses pressure, power, intimidation, or danger to drive someone else to acknowledge another religion. It influences almost all minority groups in Pakistan, but the biggest victims are Hindu minor girls in Sindh province. It should be forbidden to pursue a position of power to entice vulnerable Hindu minor girls to convert under duress. As the criminal justice system in Pakistan is not addressing this issue effectively, legislation is urgently needed to protect vulnerable children. This article focuses on the need to promulgate a law providing forcible conversion of Hindu minor girls as a criminal offense. A literature review method is adopted for this paper.
Advances in research on genetic relationships of waterfowl parvoviruses
Authors: Chen Yanhui , Afumba Ruth , Pang Fusheng , Yuan Rongxin , Dong Hao 
Published: December 2021

Abstract
Derzsy’s disease and Muscovy duck parvovirus disease have become common diseases in waterfowl culture in the world and their potential to cause harm has risen. The causative agents are goose parvovirus (GPV) and Muscovy duck parvovirus (MDPV), which can provoke similar clinical symptoms and high mortality and morbidity rates. In recent years, duck short beak and dwarfism syndrome has been prevalent in the Cherry Valley duck population in eastern China. It is characterised by the physical signs for which it is named. Although the mortality rate is low, it causes stunting and weight loss, which have caused serious economic losses to the waterfowl industry. The virus that causes this disease was named novel goose parvovirus (NGPV). This article summarises the latest research on the genetic relationships of the three parvoviruses, and reviews the aetiology, epidemiology, and necropsy characteristics in infected ducks, in order to facilitate further study.
Glibenclamide ameliorates the expression of neurotrophic factors in sevoflurane anaesthesia-induced oxidative stress and cognitive impairment in hippocampal neurons of old rats
Authors: Ma Yan , Chen Xi 
Published: December 2021

Abstract

Introduction
Several antidiabetic medications have been proposed as prospective treatments for cognitive impairments in type 2 diabetes patients, glibenclamide (GBC) among them. Our research aimed to evaluate the impact of GBC on hippocampal learning memory and inflammation due to enhanced neurotrophic signals induced by inhalation of sevoflurane.

Material and Methods
Rats (Sprague Dawley, both sexes) were assigned to four groups: a control (vehicle, p.o.), GBC (10 mg/kg b.w.; p.o.), low-dose sevoflurane and low-dose sevoflurane + GBC (10 mg/kg b.w.; p.o.) for 23 days. Terminal deoxynucleotidyl transferase dUTP nick end labelling (TUNEL) staining was performed to analyse the count of apoptotic cells and ELISA was conducted to assess the protein signals. A Western blot, a Y-maze test, and a Morris maze test were performed, and the results analysed. Blood and tissues were collected, and isolation of RNA was performed with qRT-PCR.

Results
The Morris maze test results revealed an improvement in the length of the escape latency on days 1 (P < 0.05), 2 (P < 0.01), 3, and 4 in the low-dose Sevo group. Time spent in the quadrant and crossing axis and the percentage of spontaneous alterations showed a substantial decrease in the low-dose Sevo group which received GBC at 10 mg/kg b.w. Significant increases were shown in IL-6 and TNF-α levels in the low-dose Sevo group, whereas a decrease was evident in the GBC group.

Conclusion
Our results indicate that glibenclamide may be a novel drug to prevent sevoflurane inhalation-induced impaired learning and reduce brain-derived neurotrophic factor release, which may be a vital target for the development of potential therapies for cognitive deficits and neurodegeneration.
The markers of stress in swine oral fluid
Authors: Giergiel Marta , Olejnik Małgorzata , Jabłoński Artur , Posyniak Andrzej 
Published: December 2021

Abstract

Introduction
The study measured the hormonal and protein markers of acute stress, those of oxidative stress and total antioxidant capacity (TAC) in swine oral fluid, determined which of these parameters would be the most appropriate for future livestock welfare assessment and established the time when the samples should be taken.

Material and Methods
Stress was induced in 7 out of 14 castrated six-week-old Danbred×Duroc pigs by immobilisation on a nasal snare at 8 a.m., 1 p.m., and 6 p.m. and samples were taken both directly after the stressor was applied and 30 min later. The remaining pigs were the control group, which were not immobilised; their samples were taken at the same times. The concentrations of hormones and malondialdehyde (MDA) were measured using liquid chromatography with tandem mass spectrometry, while those of alpha-amylase and TAC were measured using spectrophotometry.

Results
The levels of cortisol and cortisone increased with statistical significance immediately after the acute stress response and 30 min later. A cut-off value set at 0.25 ng/mL cortisol concentration was capable of distinguishing between the stressed and control groups with 100% accuracy in evening samples and 95% accuracy overall. Prednisolone was not present, and the levels of testosterone and corticosterone were low and not distinctive. Alpha-amylase became significantly more concentrated during stress induction and 30 min later. The TAC and MDA levels rose after the stress but without statistical significance.

Conclusion
The most suitable markers of acute stress were cortisol, cortisone and alpha-amylase. Oral fluid is a reliable material for monitoring the level of pigs’ stress and should be collected in the evening.
Identification of histamine in fish and fish products in Poland during 2014–2018
Authors: Pawul-Gruba Marzena , Osek Jacek 
Published: December 2021

Abstract

Introduction
Histamine is one of the most important and toxic biogenic amines which may be present in food and may cause food poisoning in humans when contained at a high level. It is produced during bacterial decarboxylation of histidine in fish muscles. The aim of the study was to investigate the presence of histamine in fish and fish products available in Poland during 2014–2018.

Material and Methods
A total of 421 samples of raw (248), smoked (107), canned (50), and marinated fish (16) were analysed by high-performance liquid chromatography with diode array detection.

Results
Histamine was detected in 14.1% samples of raw fish, 29% of smoked fish, 22% of canned fish and 93.8% of marinated fish in concentrations ranging from 3.4 to 156.4 mg/kg. Content of this amine above 100 mg/kg was found in four samples: raw Atlantic salmon, smoked European sprat and two samples of marinated Atlantic herring.

Conclusion
The study showed that fish and fish products on the Polish market generally meet the food safety criteria for histamine and are safe for consumers.
National Drivers of Management Consulting Use – A Note on New Research
Authors: Sturdy Andrew , O’Mahoney Joe 
Published: December 2021

Abstract
This research note introduces newly published research which sets out a basic framework for exploring and explaining national variations in the use of external management consulting. It is based on an extensive search of secondary sources on consulting and on differences in the use of management practices more generally. It concludes by setting up a research agenda and dialogue with practitioners to examine the use and non-use of external consulting empirically in different countries.
Opportunities and Barriers of Using Blockchain in Public Administration: The Case of Real Estate Registration in Kazakhstan
Authors: Akhmetbek Yerlan , Špaček David 
Published: December 2021

Abstract
Blockchain technology has a great potential for improving public administration – its transparency and efficiency. It is also discussed as an instrument for reducing corruption and transaction costs. This paper discusses the potential use of block-chain technology in public administration. It is based on a case-study approach focusing on real estate registration in Kazakhstan. Particular attention is paid to identifying factors hindering the development of the blockchain technology. The paper indicates that the main barriers to further use of blockchain technology in Kazakhstan are insufficient legislation and also the complexity of the technical implementation of blockchain projects and integration with existing systems.
Leadership Discourses on Bureaucracy: Continuity over a Century
Authors: Jäkel Tim , Borshchevskiy George Alexander 
Published: December 2021

Abstract
Politicians in all types of regimes require bureaucracy to extend their rule over society. To prevent administrators from becoming too powerful and publicly signal independence, they seemingly arbitrarily criticize public officials. But when and how do political leaders blame bureaucracy – and when do they praise it ? This study uses Russia as a case to illustrate the complex and ambiguous politics-administration relationship in non-Western regimes. We argue that public statements about bureaucracy accommodate two different legitimation strategies. We provide a content analysis of 311 public statements, from 1917 – 2017, on the role of administration in the country’s development. We find that attention to administrative affairs coincides with major political changes and periods of political instability in the history of Soviet and post-Soviet Russia. Over a century, the rhetoric of Russian leaders oscillated between blaming and praising bureaucracy to secure stability and overcome obstacles in implementing governing strategies. The strategic interplay between assertive rhetoric and praising bureaucracy is part of an effective political leadership survival strategy.
Performance Management and the Integrated Development Plan of the Msunduzi Municipality in South Africa
Authors: Khunoethe Halima , Reddy Purshottama S. , Mthuli Syanda A. 
Published: December 2021

Abstract
Poor local government performance has been detrimental to South Africa’s development. The study explores the challenge(s) the Msunduzi Local Municipality is facing in ensuring good performance necessary for achieving its planned development. The study argues that flaws in the management of performance lead to poor performance. This research was interpretivist, used a case-study strategy and adopted a qualitative design / approach. Secondary data in the form of municipal publications and primary data in the form of interview information was collected and analysed. The findings demonstrated that there is a lack of alignment between the planned development and the necessary performance to achieve it in the Msunduzi Local Municipality. The Key Performance Areas of top managers were not aligned to the Integrated Development Plan goals; Key Performance Indicators (KPIs) were internally rather than externally focused; some of the KPIs were too vague to be measurable, and there was no agreement on the top five strategic objectives of the Municipality. This research investigation sought to contribute to the limited understanding of municipal performance and development policy alignment by improving municipal service delivery in developing countries. Lessons have been learnt on the need for policy alignment based on holistic thinking.
Unanticipated Consequences of Reforms in School Governance
Authors: Urbanovič Jolanta , de Vries Michiel S. , Stankevič Barbara 
Published: December 2021

Abstract
This article argues that policy development and evaluations should not only incorporate whether and to what extent the policies achieve the intended goals, but should also take the unintended consequences of the policies into account. Based on the classic work of the sociologist Robert Merton, this article addresses the side-effects of attempts that have been made by the Lithuanian national government to improve on the governance of basic and high-schools. The intended goals of the policies concerned the increase of autonomy of school governance through the decentralization of responsibilities; increasing autonomy of and control over school governance; increasing market-driven governance, inducing competition and collaboration between schools, and altering the relation between service providers and recipients.
An in-depth analysis shows that there were serious side-effects. Due to the limited knowledge and capabilities at the local level the policies resulted in sub-optimal decision-making at the school level. As the transfer went hand in hand with national laws and strict regulations, stipulating the financing and content of education, setting standards and uniform requirements this reduced the ability of schools to make autonomous decisions and rather turned them into bodies implementing national standards. A decrease in cost-efficiency is visible as every school has to make its own plans; administrative burdens increase, and insufficient funding results in a transfer of shortages instead of transferring the responsibility to find solutions for those shortages, and instead of becoming more collegiate, the relation between schools becomes competitive resulting in distrust with all the expected negative consequences.
The plans to increase the autonomy of school governance could have developed rather differently if these unintended consequences had been taken into account beforehand. If such side-effects would be anticipated, that could have resulted in more realism, less one-sided and unfounded optimism and in the end, less frustration and demotivation.
Brentano et la théorie réaliste de la vérité
Authors: Benoist Jocelyn 
Published: December 2021

Summary
The author deals with the Brentanian theory of truth, as it is sketched in On the concept of truth (1889). He shows how, although entrenched in a deep sense of “real”, this theory moves away from the traditionally to realism assigned “correspondence theory”. Following Brentano and carrying out a systematic comparison of his views to Austin’s ones, he investigates how far, in fact, a strict realism is incompatible with any kind of”correspondence theory”. On the other side, he tries to make some sense of the idea of a truth as “adequacy”.
Percepção e Imagem: o exemplo do Cinema no Contexto da Meditação Fenomenológica de Merleau-Ponty sobre a Experiência Perceptiva
Authors: Umbelino Luís António 
Published: December 2021

Abstract
This paper aims to meditate the importance of cinematographic image in the development of Merleau-Ponty’s phenomenology of perception. It will also try to underline such a subject in the later works of the French philosopher. Therefore, we will try to base our considerations upon the ideas of body, space, Visible and flesh.
Fenomenologia e Hermenêutica das tradições
Authors: Blanc Mafalda Faria 
Published: December 2021

Summary
This paper tries to analyse the historical and present contribution of phenomenology to the hermeneutics of traditions. This attempt is achieved by retracing, in main lines, the history of phenomenological movement, his birth, constitution and evolution. In this proposal, it is showed how, by his both internal and external critics, classic phenomenology is moved to open itself to other contemporary trends of thought, namely hermeneutics and philosophy of language, and, in dialogue with these and with the human sciences, to transform itself in a more fruitful way.
This is truth, first of all, in respect of Husserl’s·thought, which evolves from static phenomenology, centered in the analysis of the noetic-noematic intentional correlation from the point of view of a transcendental idealism, to genetic and historical phenomenology, based on the “Ur-Impression” of the living-present, as the founding phenomenon-event of all meaning’s constitution.
A decisive point is made by Heidegger in stressing the hermeneutic, discursive and historical character of all ontological understanding. This allows emphasizing the question of the sense formation (Sinnbildung), which precedes and enables all symbolic and signic institution of meaning (Sinnstiftung), therefore providing a guiding line for search on the topic of the historical constitution of language and traditions.
Pengaruh Minuman Berwarna dan Minuman Berwarna Berkarbonasi Terhadap Perubahan Warna Resin Komposit Nanohybrid
Authors: Hidayatsyah Imam , Lendrawati Lendrawati , Nofika Reni 
Published: December 2021

Introduction: resin composites have solubility and water sorption properties. Resin composites can get discoloration due to intrinsic and extrinsic factors. The purpose of this research is to know the effect of colored drinks and carbonated colored drinks on nanohybrid resin composite discoloration. Material and Method: This research was true experimental research with post test only group design. The samples used were 32 pieces of resin composites nanohybrid in disc-shaped with 6mm in diameters and 2mm in thickness, lighted by LED for 20 seconds. Samples were divided into groups immersed in colored drinks and groups immersed in carbonated colored drinks. The discoloration measurement used spectrophotometer UV-Visible by assess absorbance value. Results: the results showed that the group immersed in colored drinks has average absorbance value as big as 0,109 and the group immersed in carbonated colored drinks has average absorbance value as big as 0,175. the results of independent sample test showed a significant difference with a p value 0,001. Conclusion: Carbonated colored drinks have a greater influence on the color change of nanohybrid resin composites than colored drinks because carbonated colored drinks have more acidic properties.