bluuebunny/crossref_metadata_2025_split huggingface dataset:
GST and its Impact on Small and Medium Scale Enterprises - A Study of Peenya Industrial Area in Bangalore, Karnataka
Authors: Harishekar Lichchavi , Manoj Greeshma 
Published: May 2021

Abstract
The introduction of Goods and Services Tax (GST) on 1st July 2017 has revamped the tax structure carving a new path for the Indian economy. The new tax regime was envisioned to be free of problems of the previous tax system but since its proposal, it has received mixed reviews from industries, academia, and others. With extensive changes aimed at One Nation One Tax, it has left a massive impact on Small and Medium Scale Enterprises. The paper critically analyses impact of GST on Small Scale Enterprises specifically in Karnataka. Existing literature says GST shall reduce the cost of doing business, increase transparency, decrease the price of products, improve tax compliance and ease of doing business. This paper proves these assertions through primary data research and further identifies the need for reforms concerning job work, penalties for non-payment of GST, dual administration, and issues pending from previous tax regime. It has also clearly established that the composition scheme has been a non-performer and the reverse charge mechanism must be re-introduced later or revamped to balance its costs and benefits. Thus the study has implications for policymakers, industries, and academia and also provides a better understanding of the new tax system.
Financial Bubbles for Economic Development: Implications Regarding ICOs
Authors: Lorne Frank , Li Tianze 
Published: May 2021

Abstract
Most people consider financial bubbles as the result of speculations and manipulations, and that less of them will make a market economy more efficient. While speculative bubbles no doubt increase the risks and uncertainties of investors, there are many episodes in human civilization where financial bubbles are commensurate with real positive contribution to real development of an economy. This paper analyzes this issue from theoretical perspectives and in the context of recent new financial instruments created from the technology of blockchain.
Romanian Equity Investments and Currency Risk: A Euro-Based Perspective
Authors: Radu loana , Horobet Alexandra , Belascu Lucian 
Published: May 2021

Abstract
This paper assesses the benefits and risks of international investments made on the Romanian stock market, from the perspective of euro-based investors. We investigate the contribution of exchange rate volatility to the total risk of these investments over a period of nine years, between January 2011 and December 2019, by using monthly values for the exchange rate between the Romanian leu and Euro and monthly values of the Romanian stock index. Our findings indicate that, on average, Romanian leu depreciated against euro, causing currency losses for the euro-based investor, counterbalanced by the Romanian index mean return, higher than euro countries index mean return during the period under analysis. However, comparing the exchange rate volatility with the volatility of the local index market, we find that that exchange rate returns have lower standard deviations values, which may suggest that the exchange rate volatility does not seem to be an additional factor to the total volatility of the Romanian stock market returns denominated in euro. This conclusion is supported by the values obtained for lambda, a synthetic indicator which measures the proportion of the volatility attributable to exchange rate fluctuations from the total volatility of the euro-based investor returns. Combined, these results imply that currency risk has only a moderate and controllable influence on international investments made by a euro-based investor on the Romanian stock market
Marginal Utility and Cournot Stability Under Market Entry
Authors: Soldatos Gerasimos 
Published: May 2021

Abstract
This paper introduces into the discussion of the stability of quantity-oligopoly equilibrium, the role that the slope of the marginal utility curve and of market entry in shaping the equilibrium and its stability. It does so by considering inverse multivariate linear demand functions and the notion of stability related to multivariate mean value theorem. The equilibrium cluster of Cournot sellers is determined by the stability dictated by this theorem and the rate of decline of the marginal utility of the product under consideration. Strategic complementarity is found to be the case under product heterogeneity, while the strategic substitutability associated with product homogeneity, induces a modification of Cournot limit theorem.
The Impact of Intellectual Capital on the SMEs Performance: A Study of the Romanian Central Region SMEs
Authors: Todericiu Ramona 
Published: May 2021

Abstract
The 21st century is the century of change and maybe one of the most important changes in the organizations’ life is the transition from focusing on the development of the tangible assets to the development of the intangible assets and the interest for attracting human resources capable to generate performance. The survival of many companies depends on their willingness and capacity to adapt to such changes. (Abdulaali, 2018) In this dynamic and complex economic system, the intangible assets of organizations become primary, being decisive for the organizations’ performance. In the new economic competition, intangible assets provide a sustainable competitive advantage, intellectual capital and intangible assets representing the key factor in company profitability and success. In the knowledge based society, intellectual capital has more value for organizations than tangible assets and knowledge becomes a permanent source of competitiveness (Bhatti, Zaheer, 2014). It is considered by specialists a valuable and strategic resource, since the success of organizations depends on creating, discovering, storing, disseminating, measuring and developing knowledge. The main objective of the research presented in this paper is to offer an overview on the specific problems and needs of the entrepreneurs financed through the Romania Start-up Plus programme, part of Start-UP Hub: The Entrepreneurs Laboratory Cod SIMS: 105648. A primary target of this research is to examine the components of intellectual capital and the way in which the intellectual capital influences the small business performance. The majority of the researchers agree that intellectual capital is directly connected to the performance of the SMEs sector. The results of our analysis shows the fact that intangible assets influence business development in various ways, such as increasing competitive advantage, expanding employee competency and improving organizational performance.
COVID-19 a zaburzenia ze spektrum autyzmu. Wybrane strategie wspierania osób z ASD podczas pandemii
Authors: Macałka Emilia , Nieradka Filip , Początek Gabriela 
Published: May 2021

Ostra choroba układu oddechowego (COVID-19) jest wywołana przez nowy koronawirus SARS-CoV-2, a jej pierwsze przypadki odnotowano w Wuhan w Chinach, w grudniu 2019 r. Ze względu na dynamikę i globalny zasięg rozprzestrzeniania się wirusa ogłoszono stan pandemii, z powodu którego w wielu krajach wprowadzono różne obostrzenia, dotyczące przedewszystkim przemieszczania się oraz kontaktów społecznych. Z powodu wprowadzonych zmian i ograniczeń osoby z zaburzeniami ze spektrum autyzmu (ASD) utraciły możliwośćkorzystania z systemowego i kompleksowego wsparcia instytucjonalnego (tj. zajęć terapeutycznych i szkolnych), w związku z czym, ze względu na specyfikę ich funkcjonowania doświadczyły szeregu trudnych sytuacji.
Niniejszy artykuł stanowi próbę opisu trudności, z jakimi osoby z ASD muszą się konfrontować w sytuacji pandemii, a także prezentuje przykładowe strategie wspierające, które mogą ułatwiać im proces rozumienia zaistniałej sytuacji i radzenia sobie ze stresem. Propozycje te tworzone na kanwie historyjek społecznych Carol Gray i wykorzystujące alternatywneformy komunikacji służą przekazywaniu osobom z ASD informacji o wirusie i regułach zachowań adaptacyjnych podczas pandemii, ułatwiają wyrażanie i regulację emocji, a także uwrażliwiają ich opiekunów na trudne psychiczne i somatyczne doświadczenia osób z ASD, których ekspresja może być subtelnie lub niejednoznacznie wyrażona.
Tratamento laparoscópico de cálculo ureteral em ureter retrocava / Laparoscopic treatment of ureteral stone in retrocaval ureter
Authors: Virgilio Robson Cristian , Orellana Fernanda Monteiro , Leitão Luiz Felipe De Melo Pereira , Guirro Tiago Granucci , Neri Rafael Freitas de Andrade , Traete Pablo Leonardo , Ravizzini Pedro Ivo , Toledo Luis Gustavo Morato de 
Published: May 2021

Introdução: O ureter retrocava é uma malformação congênita rara que pode ser causa de uropatia obstrutiva com sintomas inespecíficos como dor lombar e complicações como ureterolitíase e pielonefrite, que normalmente aparecem entre a terceira e a quarta décadas de vida, e exige tratamento cirúrgico na maior parte dos casos. Objetivo: Apresentar um caso de ureter retrocava associado a ureterolitíase e uma revisão da literatura a respeito das técnicas cirúrgicas para sua correção. Relato de caso: Os autores apresentam um caso de ureterolitíase e ureter retrocava, diagnosticado por tomografia computadorizada, em um paciente masculino de 43 anos com dor lombar direita, corrigido através de técnica laparoscópica transperitoneal. Conclusão: A correção cirúrgica laparoscópica do ureter retrocava tem se mostrado benéfica em diversos aspectos quando comparada ao acesso aberto e uma abordagem que ainda não havia sido publicada é a correção do ureter retrocava associado a ureterolitíase num mesmo tempo cirúrgico. Palavras chave: Ureter retrocava, Hidronefrose, Ureterolitíase, Anomalia urogenital, Laparoscopia ABSTRACT:Introduction: The retrocaval ureter is a rare congenital malformation which may cause obstructive uropathy with nonspecific symptoms such as low back pain and complications as ureterolithiasis and pyelonephritis, which usually appear between the third and fourth decades of life, and requires surgical treatment in most cases. Objective: To present a case of ureterolithiasis and retrocaval ureter and a review of literature, regarding the different types of access for his surgery. Case Report: The authors present a case of ureterolithiasis and retrocaval ureter diagnosed by computed tomography in a 43-year-old male patient with right lower back pain, corrected using a transperitoneal laparoscopic technique. Conclusion: Laparoscopic surgical correction of the retrocaval ureter has shown to be beneficial in several aspects when compared to open access, and one that has not been previously reported is the one-step resolution of the association with ureterolithiasis.Keywords: Retrocaval ureter, Hydronephrosis, Ureterothiasis, Urogenital abnormalities, Laparoscopy
Psicología y gamers profesionales en esports: análisis temático y agenda de investigación
Authors: García Naveira Alejo , León Zarceño Eva , González García Carlos 
Published: May 2021

Los objetivos de este trabajo son el realizar una revisión bibliográfica y establecer temas de estudio sobre Psicología y gamers profesionales en esports, así como indicar posibles líneas de investigación. La búsqueda se realizó en las bases de datos Science Direct, PubMed y PsycINFO. El volumen total fue de 101 documentos, publicados entre los años 2012 y el 13 de junio de 2020, de los que se seleccionaron 24 trabajos representativos. Los estudios analizados giran en torno a 8 temáticas fundamentalmente: entrenamiento psicológico, características de personalidad, procesos de equipo, consecuencias negativas de los esports, carrera professional, beneficios de los esports, habilidades y procesos psicológicos y entrenamiento invisible. Las publicaciones de los trabajos son principalmente de investigación. La Revista de Psicología Aplicada al Deporte y al Ejercicio Físico es la que más ha publicado sobre la temática. En conclusión, una revisión exhaustiva evidencia un interés creciente por la temática de los esports y su relación con el ámbito de la Psicología, así como las futuras líneas de investigación que se abren.
Pemindahan Ibu Kota Indonesia dan Kekuasaan Presiden dalam Perspektif Konstitusi
Authors: Hadi Fikri , Ristawati Rosa 
Published: May 2021

In 16 August 2019, the President of Republic of Indonesia gave speech on an idea of the translocation of the Indonesian capital city. The new capital city has also already decided by the President. The decision is made before the legal analysis including the legal basis of the decision to have new capital city. This paper will discuss the concept of the capital city from general- legal perspective to comparative perspective. This paper also discuss on how the concept of capital city is developed in Indonesia from the historical constitutional perspective. It will also analyze the presidential authority on the idea of proposing and deciding the translocation of the capital city. The argument in this paper is written as a legal argument by having perspective on the doctrinal-legal approach. It will use conceptual approach, legal and statutes approach and constitutional history approach. This paper ends up with the conclusion that the concept of the Indonesian capital city is different from the concept of the capital city in other countries, such as the Netherlands and Malaysia. In both countries, the concept of capital city is separated from the concept of government city, which is as the city center for governmental affairs. Besides, it is concluded that based on the Indonesian Constitution, the President of Republic of Indonesia has no absolute authority on the issue of translocation of the capital city. The President of Republic of Indonesia may have the power to propose the translocation of the capital city but there shall be further process of joint discussion and joint approval by the President and the DPR.
Permasalahan Pendaftaran Tanah Sistematis Lengkap untuk Tanah Negara di Kabupaten Muara Enim
Authors: Prayogo Muhammad Sandy , Riyadi Rakhmat , Nurasa Akur 
Published: May 2021

Abstract: The implementation of land registration acceleration for PTSL program in Muara Enim Regency is inhibited by the fact that most of the community had no land rights. The government issues various regulations, including Ministerial Regulation ATR/Ka.BPN No. 6 of 2018 as a regulation to ease acceleration in the implementation. The method in the present study was legal research method with judicial normative approach in studying the implementation of policy consistent with the regulation issued by the government. The research result was that the policy implementation by the Land Office of Muara Enim Regency was simplifying missing land rights by making SPPFBT statement as a replacement of land rights. There was no significant difference from the substance of land rights according to Government Regulation PP No. 24 of 1997 and Ministerial Regulation ATR/Ka.BPN No. 6 of 2018 so that replacement land rights in the form of SPPFBT statement could be interpreted as a simplifiedland rights replacement. The potential impacts were easiness to make SPPFBT without considering legal principles andprocess of acquisition of rights which could cause future dispute. Keywords: PTSL, SPPFBT, Policy, Potential, Impact Intisari: Pelaksanaan kegiatan percepatan pendaftaran tanah melalui program PTSL di Kabupaten Muara Enim terkendala oleh alas hak yang tidak dimiliki oleh sebagian besar masyarakat. Pemerintah mengeluarkan berbagai regulasi salah satunya yaitu Permen ATR/Ka.BPN No. 6 Tahun 2018 untuk mempermudah percepatan dalam pelaksanaannya. Penelitian ini bertujuan untuk mengkaji penggunaan SPPFBT sebagai dasar pengganti alas hak untuk pendaftaran tanah pada program PTSL. Metode penelitian yang digunakan adalah metode hukum dengan pendekatan yuridis normatif di dalam mengkaji penerapan kebijakan yang sesuai dengan peraturan yang dibuat oleh pemerintah. Penerapan kebijakan yang dilakukan oleh Kantor Pertanahan Kabupaten Muara Enim yaitu menyederhanakan alas hak yang tidak ada dengan pembuatan Surat Pernyataan Penguasaan Fisik Bidang Tanah (SPPFBT) sebagai pengganti alas hak. Tidak terdapat perbedaan yang signifikan terhadap substansi alas hak menurut PP No. 24 Tahun 1997 dan Permen ATR/Ka.BPN No. 6 Tahun 2018 sehingga alas hak pengganti berupa pernyataan SPPFBT dapat diartikan sebagai alas hak pengganti yang disederhanakan. Kemudahan dalam proses pembuatan SPPFBT yang tidak memperhatikan kaidah hukum dan cara perolehan hak dapat menyebabkan perkara sengketa di kemudian hari.
Pemanfaatan Aplikasi MAPIT GIS untuk Pendaftaran Tanah Sistematis Lengkap di Kabupaten Cianjur
Authors: Aji Enggar Prasetyo , Suyudi Bambang , Wahyuni Wahyuni 
Published: May 2021

Abstract: Nowadays, Complete Systematic Land Registration (PTSL) program has a lot of constraints in the aspect of availability of work maps that occur at the Land Office. The constraints in making work maps can be overcome by technological capabilities as an instrument that helps the working process. One of them is using MapitGIS application that is a spatial information system whose operation process provides information in the form of attributes and capabilities in placing a spatial plot of land. The combination of technology utilization and community participation gives an opportunity for the successful implementation of PTSL. This study aims to explore the strategies of PTSL practices in the Cianjur Land Office and to diagnose how the quality of juridical data results from MapitGIS. A sequential mix method was conducted to achieve the goals by using an exploratory approach. The results of this study show that Cianjur Land Office has an innovation by using MapitGIS application at the planning stage, creating work maps, collecting juridical data and integrating the data and the amount of 1.146 data or 91.68% of Mapit Village Team are in accordance with the actual conditions. Keywords: mapitgis, community participation, PTSL Intisari: Kendala Pendaftaran Tanah Sistematis Lengkap (PTSL) dalam aspek ketersediaan peta kerja banyak terjadi di kantor pertanahan. Adapun kendala dalam pembuatan peta kerja ini bisa diatasi dengan adanya kemampuan teknologi sebagai instrumen yang membantu suatu proses pekerjaan. Aplikasi MapitGIS merupakan suatu sistem informasi spasial yang proses pengoperasiannya memberikan informasi berupa atribut dan kemampuan dalam menempatkan suatu spasial bidang tanah. Perpaduan antara pemanfaatan teknologi dan partisipasi masyarakat menjadi peluang keberhasilan pelaksanaan PTSL. Tujuan penelitian ini adalah untuk mengetahui strategi Kantor Pertanahan Kabupaten Cianjur dalam kegiatan PTSL dan untuk mengetahui bagaimana kualitas data yuridis hasil MapitGIS. Untuk mencapai tujuan tersebut, peneliti menggunakan metode penelitian campuran bertahap (sequential mix method) dengan pendekatan eksploratoris. Hasil penelitian ini adalah Kantor Pertanahan Kabupaten Cianjur melakukan inovasi dengan memanfaatkan Aplikasi Mapit GIS secara partisipatif pada tahapan perencanaan, pembuatan peta kerja, pengumpulan data yuridis dan integrasi data dan Sebanyak 1.146 data atau 91,68% data Tim Mapit Desa sesuai dengan kondisi yang sebenarnya. Kata Kunci: Mapit GIS, partisipasi masyarakat, PTSL
Fixed time synchronization of a class of chaotic systems based via the saturation control
Authors: Fu Jiaojiao , Luo Runzi , Huang Meichun , Su Haipeng 
Published: May 2021

In this paper, we discuss the fixed time synchronization of a class of chaotic systems based on the backstepping control with disturbances. A new and important fixed time stability theorem is presented. The upper bound estimate formulas of the settling time are also given which are different from the existing results in the literature. Based on the new fixed time stability theorem, a novel saturation controller for the fixed time synchronization a class of chaotic systems is proposed via the backstepping method. Finally, the new chaotic system is taken as an example to illustrate the applicability of the obtained theory.
Effet du son de blé dur dans le traitement du syndrome de l’intestin irritable
Authors: Menadi N. , Meziani S. , Zairi M. , Bouazza S. , Demmouche A. , Djadel T. , Benabdeli K. , Belbraouet S. 
Published: May 2021

Objectif : Le but de cette étude était d’évaluer l’efficacité du son de blé dur riche en fibres alimentaires chez des patients adultes souffrant du syndrome de l’intestin irritable (SII).
Patients et méthodes : Il s’agit d’une étude prospective, incluant 40 patients soumis à un régime riche en son de blé (30 g/j). L’évaluation portait sur les critères cliniques (poids, nombre et consistance des selles) et l’évolution des différents symptômes : constipation, diarrhée, douleurs et ballonnements.
Résultats : Quarante patients ont été inclus (15 femmes et 25 hommes). L’âge moyen est de 45,35 ± 4,3 ans, 94,90 % vivaient en famille. Une consommation de 30 g/j de son de blé riche en fibres (43,5 % MS) a entraîné une augmentation très significative du poids des selles (200, 13 ± 24,23 vs 73,80 ± 15,96 g) [p < 0,001], de leur fréquence (1,80 ± 0,12 vs 1,07 ± 0,13 g) [p < 0,001] et une modification très significative de la consistance des selles dures des sujets constipés (p < 0,001). Une régularisation du transit intestinal : constipation (5 vs 70 %) et une amélioration des symptômes associés au transit digestif : douleurs (6,5 vs 60 %) et ballonnements (4,6 vs 45 %).
Conclusion : Cette étude démontre l’efficacité du son de blé dans le traitement du syndrome de l’intestin irritable.
A NATO afganisztáni szerepvállalása
Authors: Kováts Levente Sándor 
Published: May 2021

A 2001. szeptember 11-i terrortámadás utáni afganisztáni háború újabb lehetőséget biztosított a NATO számára, hogy az Észak-Atlanti régió határain túl is jelentős szerepet vállaljon a nemzetközi biztonság javításában. Az ISAF hamar a szövetség legnagyobb műveletévé nőtte ki magát, és befejeztével a NATO továbbra is, immár 17 éve, tevékenyen részt vesz az afganisztáni helyzet rendezésében. A háború kitörése óta a harmadik elnököt iktatják be az Amerikai Egyesült Államokban. Mind a három elnök eltérő stratégiát követett, ez pedig meghatározta a NATO stratégiáját is.