bluuebunny/crossref_metadata_2025_split huggingface dataset:
UZLAŞMANIN ETKİNLİĞİNİN ARTTIRILMASINDA MÜKELLEF KREDİ DERECELENDİRME KARNESİ KULLANIMI
Authors: GÜNEŞ Mehmet , UZUNALİ Emine 
Published: May 2021

UZLAŞMANIN ETKİNLİĞİNİN ARTTIRILMASINDA MÜKELLEF KREDİ DERECELENDİRME KARNESİ KULLANIMI
Mehmet GÜNEŞ*
Emine KIZILTAŞ UZUNALİ *
Ö z
Bu çalışmada, mükellef odaklı anlayış ile gönüllü uyum temelinde uzlaşma müessesesinin etkinliğinin arttırılmasına ilişkin önerilerin sunulması amaçlanmaktadır. Hazine ve Maliye Bakanlığı’nın merkez denetim birimi olan Vergi Denetim Kurulu Başkanlığı'nın ve bağlı kurum olan Gelir İdaresi Başkanlığı'nın yayımlanan faaliyet raporlarındaki verilerinden yararlanılarak uzlaşma müessesesinin durum analizi yapılmıştır. Metodoloji olarak birincil veri analizinden elde edilen bulgulardan, idarenin takdir yetkisi bağlamında uzlaşılan vergi ve ceza tutarları belirlenirken verginin kanuniliği ile vergi adaleti ilkeleri temelinde uzlaşmanın hukuksal alt yapısını sağlamlaştırmak amacıyla mükellef odaklı hizmet anlayışını pekiştirici ve gönüllü uyumu arttırıcı “mükellef kredi derecelendirme karnesi” önerisi geliştirilmiştir. Söz konusu öneri mükellef algı yönetiminde ve uzlaşma hakkı özelinde uyuşmazlıkları idari aşamada çözümleyici, ihtilafları önleyici, uygulamada birliği sağlayıcı, günün ve geleceğin vergi politikasında özgün ve etkili çözüm önerisi olduğu düşünülmektedir.

Anahtar Kelimeler: Mükellef Kredi Derecelendirme Karnesi, Vergi Uyuşmazlığı, Gönüllü Uyum, Mükellef Hakları, Uzlaşma
Jel Sınıflandırması: H2, H21, H29
Financial inclusion in Ethiopia: Using core set of financial inclusion indicators
Authors: Dinku Tirngo 
Published: May 2021

Financial inclusion is the key to inclusive development throughout the world. It is the access to get financial services such as saving, loan, insurance and others easily at an affordable cost, this study aims at evaluating the level of financial inclusion in Ethiopia in comparison with Sub Saharan Africa and low income countries. World Bank group 2017data on financial inclusion is used.The result shows access to have a bank account and account at other financial institution has been realized improvement to the year, where as it is far below the Sub Saharan African average. The major reason for not having a bank account or account at financial institutions in Ethiopia areinsufficient fund and financial institutions are too far away, while religious reasons and lack of trust on financial institutions are the least. No one pays utility bill digitally, the use of digital payment is very poor in Ethiopia; only three out of hundred individuals in Ethiopia used an account to receive government payments.
Prospects for the use of a multi-tier narrow-stack installation in the selection of European radish
Authors: Sirota S. M. , Pinchuk E. V. , Kozar E. G. , Bespalko L. V. , Stepanov V. A. 
Published: May 2021

Relevance. Growing European radishes in protected soil on hydroponics provides year-round fresh vitamin production. For the autumn-winter turnover shade-tolerant varieties with a short growing season are necessary. For the spring-summer turnover, the resistance of the variety to high temperatures and premature stem formation is of particular importance. Selection of targeted radish varieties is an energy-consuming process, which can be optimized by using an open-type multi-tier narrow-stack hydroponics installation with a different combination of limiting factors for tiers (light, heat).Methods and results. In Federal Scientific Vegetable Center radish varieties were tested in different conditions. The informativeness of the tiers on the installation as backgrounds for selection for adaptability and specificity is determined. It was found that the assessment and selection of productivity and large-fruited is effectively carried out on 1-2 tiers; for resistance to premature stem formation – on 1 tier; for shade tolerance, early ripening, with a stable manifestation of the marketable mass of the root crop – on 4-5 tiers. Radish varieties were selected as the starting material for the suitability for hydroponic cultivation of intensive type and highly adaptive. The uniqueness of the use of a multi-level narrow column hydroponics for the purpose of radish breeding is shown.
Testing variety of cucumber F1 Ciborg, F1 Bavarets in LIT crop culture
Authors: Fedorov D. A. , Bogdanova V. D. , Filtsyna Yu. G. , Vorobyev M. V. 
Published: May 2021

Relevance. The most popular cucumber in Russia is pickling type (lenght 10-12 cm). There are not a lot of varieties this type cucumber for high wire and LIT crop in Russian seeds market.Methods. Were tested russian varieties F1 Ciborg, F1 Bavarets (Gavrish company) in compare F1 Bjorn (Enza Zaden, Netherlands) – the most popular in Russia now. Russian customer prefer pickling type because of traditional Russian cuisine. Prices of pickling type cucumber at autumn-winter time in 1-1.5 times more than middle size type cucumber. We had artificial light 240 Wt/sq.m, sodium lamps, our substrate was rockwool – Belagro (company from Belarusian republic). This rockwool have normal quality for short crop (3-4 month for growing cucumber), our plant density 2.76 plant/sq.m it was optimal for our light conditions (natural light in our region and artificial light).Results. Fourteen days after we put plants on slabs we had problems with plants of both russian varieties (F1 Ciborg and F1 Bavarets). We saw yellow parts in leaves, decrease length of stems, lost flowers. We made a decision about too high level of artificial light. We had only one opportunity for decrease it switch off 50% of lamps. We made it and we had 120 Wt/sq.m that. Therefore, we spent 50% less electricity for russian varieties. We think varieties F1 Ciborg and F1 Bavarets not very good for winter crop and we had good results because in our situation we have winter-spring crop, and every day the part of artificial light decrease and the part of natural light increase. F1 Ciborg had a problem with CGMMV and was deleted in 24th week of 2020. But we suppose it depend from a lot of conditions: quality of labor, protection plants. We think it is necessary more additional research. Total yield (for ten weeks of harvesting in winter-spring crop) F1 Bavarets – 32.4 kg/sq.m., F1 Ciborg – 31.9 kg/sq.m more then had F1 Bjorn – 28.9 kg/sq.m. The best marketable condition was F1 Ciborg, the second F1 Bjorn.
The influence of irrigation methods on the water regime and productivity of greenhouse tomatoes
Authors: Mustafaev G. M. , Magomedova A. A. , Mursalov S. M. , Sapukova A. Ch. , Khalikov M. M. 
Published: May 2021

Relevance. The water regime is one of the main processes in the life of the plant, optimizing which can increase the yield of cultivated crops. In protected ground conditions, the plants' water needs are met exclusively by irrigation. Irrigation is the most important means of increasing the yield of greenhouse crops, including tomato. Greenhouse tomatoes are very demanding on soil moisture, as well as on air humidity. To combat overheating of the air and plants, and to increase the relative humidity of the air in greenhouses, plants for evaporative cooling and humidification of plants are successfully used, which are especially effective in drip irrigation. The combination of drip irrigation with evaporative cooling makes it possible to control the water regime of the soil and air habitat of plants.Materials and Methods. The purpose of the research: to identify the most optimal method of water supply for greenhouse tomatoes. The research was conducted in 2018-2019 in the greenhouse complex "Yugagroholding", located in the suburbs of the city of Makhachkala. The object of research was a hybrid of tomato Mei shuai. The experiments included three options: sprinkling, drip irrigation, and drip irrigation with evaporative cooling.Results. The comparative characteristics of irrigation methods by yield are presented, the results of which indicate the advantage of the second and third options over sprinkling: the highest yield was obtained in the third option and amounted to 14.7 kg/m2 . The best methods of water supply that ensure the optimal water regime of greenhouse tomatoes are identified-drip irrigation and drip irrigation in combination with evaporative cooling, the latter is the best in most indicators.
Criterios y sistemas de promoción profesional y ascensos y no discriminación por razón de género
Authors: Fabregat Gemma 
Published: May 2021

La garantía del derecho de las personas trabajadoras a la promoción profesional y/o el ascenso sin discriminación de género, constituye una cuestión de esencial importancia en aras de lograr la efectiva igualdad material de mujeres y hombres en las relaciones laborales.Erradicar o reducir de manera considerable la segregación horizontal y vertical que a día de hoy cabe apreciar en nuestro mercado de trabajo, exige necesariamente concretar qué impide a las mujeres promocionar profesionalmente o, al menos, porque el ascenso, la promoción, resulta tan difícil en sus carreras profesionales. A todo ello va referido este estudio, cuya pretensión final es señalar algunos de los aspectos que deberían ser tenidos en cuenta en los criterios y sistemas de promoción profesional y/o ascensos aplicables con el fin de que las personas trabajadoras puedan desarrollarse profesionalmente sin ser directa, indirecta o socialmente discriminadas por razón de género.
Sierra Hernáiz, E., Valleja Dacosta, R. (Directoras); Pedrosa Alcázar, S. I. (Coordinadora). Diseño e implementación de planes de igualdad en las empresas
Authors: Nieto Rojas Patricia 
Published: May 2021

Este artículo reseña: Sierra Hernáiz, E., Valleja Dacosta, R. (Directoras); Pedrosa Alcázar, S. I. (Coordinadora). Diseño e implementación de planes de igualdad en las empresas. Navarra: Aranzadi, 2020, 650 p. ISBN: 9788413468273,
Aragón Gómez, C. y Nieto Rojas, P. Planes de igualdad en las empresas. Procedimiento de elaboración e implantación
Authors: Grau Pineda Carmen 
Published: May 2021

Este artículo reseña: Aragón Gómez, C. y Nieto Rojas, P. Planes de igualdad en las empresas. Procedimiento de elaboración e implantación. Madrid: Wolters Kluwer, 2021
Samarinda Grabbike Driver’s Income Analysis in 2019
Authors: Partha Made Ngurah , Ellyawati Noor , Safitri Komang Ayu 
Published: May 2021

This research purposes to determine the income of Grabbike drivers in Samarinda during March 2019 and to compare the income toward the City Minimum Wage (UMK) in 2019. This research also intends to know the average and the percentage of Grabbike driver’s income in Samarinda toward the City Minimum Wage (UMK) in 2019. This is a descriptive quantitative research. The populations in this research are 1200 Samarinda Grabbike drivers in 2019 with 120 respondents. Data collection techniques in this research use questionnaires, interviews and documentation. The data analysis technique uses the net income formula; the average and percentage income. The research data and analysis of the Samarinda Grabbike driver’s income in 2019 includes several indicators; the number of working hours and working days. The research results show that the Samarinda Grabbike driver’s net income in March 2019 is Rp. 200,758,204. The percentage comparison between Samarinda Grabbike Driver’s incomes toward the City Minimum Wage (UMK) shows 24 drivers achieving high-level income or 20%, 65 drivers achieving medium-level income or 54.2% and 31 drivers achieving low-level income or 25.8%. The average income of Samarinda Grabbike drivers in March 2019 is Rp. 1,672,985.
Estimation of the Portfolio Risk from Conditional Value at Risk Using Monte Carlo Simulation
Authors: Indarwati Ervin , Kusumawati Rosita 
Published: May 2021

Portfolio risk shows the large deviations in portfolio returns from expected portfolio returns. Value at Risk (VaR) is one method for determining the maximum risk of loss of a portfolio or an asset based on a certain probability and time. There are three methods to estimate VaR, namely variance-covariance, historical, and Monte Carlo simulations. One disadvantage of VaR is that it is incoherent because it does not have sub-additive properties. Conditional Value at Risk (CVaR) is a coherent or related risk measure and has a sub-additive nature which indicates that the loss on the portfolio is smaller or equal to the amount of loss of each asset. CVaR can provide loss information above the maximum loss. Estimating portfolio risk from the CVaR value using Monte Carlo simulation and its application to PT. Bank Negara Indonesia (Persero) Tbk (BBNI.JK) and PT. Bank Tabungan Negara (Persero) Tbk (BBTN.JK) will be discussed in this study. The daily closing price of each BBNI and BBTN share from 6 January 2019 to 30 December 2019 is used to measure the CVaR of the two banks' stock portfolios with this Monte Carlo simulation. The steps taken are determining the return value of assets, testing the normality of return of assets, looking for risk measures of returning assets that form a normally distributed portfolio, simulate the return of assets with monte carlo, calculate portfolio weights, looking for returns portfolio, calculate the quartile of portfolio return as a VaR value, and calculate the average loss above the VaR value as a CVaR value. The results of portfolio risk estimation of the value of CVaR using Monte Carlo simulation on PT. Bank Negara Indonesia (Persero) Tbk and PT. Bank Tabungan Negara (Persero) Tbk at a confidence level of 90%, 95%, and 99% is 5.82%, 6.39%, and 7.1% with a standard error of 0.58%, 0.59%, and 0.59%. If the initial funds that will be invested in this portfolio are illustrated at Rp 100,000,000, it can be interpreted that the maximum possible risk that investors will receive in the future will not exceed Rp 5,820,000, Rp 6,390,000 and Rp 7,100,000 at the significant level 90%, 95%, and 99%
Los Ceza de Huete (Cuenca). Un linaje de la nobleza local con raices conversas
Authors: Gómez de Mora David 
Published: May 2021

Resumen:En el presente articulo se estudia una de las familias con las que ha contado la ciudad de Huete (Cuenca): los Ceza. Un linaje vinculado a las comunidades judeoconversas que fue medrando socialmente hasta adquirir un reconocimiento nobiliario y que finalmente llegó a destacar dentro de la alta política del país. Para ello se han vaciado algunas de las series del Archivo Eclesiástico de Huete y el Fondo de la Inquisición del Archivo Diocesano de Cuenca, entre otros, y elaborado una serie de árboles genealógicos que clarifican la procedencia y descendencia de estas familias. Abstract:In this article we study one of the families that have lived in the city of Huete (Cuenca): the Ceza family. A lineage linked to the Jewish-converse communities that grew socially until it acquired noble recognition and finally came to stand out in the country's high politics. To this end some of the series from the Ecclesiastical Archive of Huete and the Inquisition Collection of the Diocesan Archive of Cuenca, among others, have been emptied and a series of family trees have been drawn up to clarify the origin and descent of these families.
Substantial heterogeneity of carbon and oxygen stable-isotope compositions of single layers or specimens of natural carbonate materials: New evidence from replicate sampling of continental carbonates affirms previous evidence from marine limestones
Authors: Dupont Laura A. , Railsback L. Bruce , Cox Julia E. 
Published: May 2021

ABSTRACT
The uncertainty of measurements of carbon and oxygen stable-isotope ratios of carbonate materials is commonly assumed to be the analytical uncertainty determined from replicate analyses of single samples, but this ignores the possibility that heterogeneity of the material studied is greater than the analytical uncertainty. To test this question, we took eight samples from each of 13 layers or specimens of various non-marine (“continental”) carbonates and found ranges of δ13C and δ18O of 0.3 to 5.1‰, all exceeding the range of the typical lab-reported analytical uncertainty, ± 0.1‰, placed around single samples. These results are similar to previous replicate sampling of marine limestone layers, which revealed ranges of 0.2 to 2.8‰. Both sets of results, and other published data, demonstrate that analytical uncertainty derived from replicate analysis of a single sample is not a valid estimate of the uncertainty of δ13C or δ18O values characterizing a layer or specimen, and they remind us that we should not place great credence in anomalies or events defined by single samples of layers or specimens, regardless of the replication of analysis of that single sample. Our results indicate that the required layer-level or specimen-level uncertainty can be derived only from replicate sampling at different locations in layers or specimens, and that the layer-level or specimen-level uncertainty is inevitably greater than typical lab-reported analytical uncertainty. Credibility of anomalies or events in time series would be increased by replicate sampling of a random or dispersed subset of layers to estimate the variability of all layers and/or by replicate sampling of layers at and around a potential but unconfirmed event. The significance of the variability discussed above is evident in use of δ18O data to estimate paleotemperatures, where a difference of 1‰ in δ18O implies a difference of 4°C in temperature. Use of a single sample resulting in mischaracterization of the δ18O of an ancient material by 1.5‰ relative to the true mean for that material (which our results suggest is quite possible) would lead to a corresponding misestimation of temperature of 6°C, a significant difference in paleoenvironmental studies.
Controls of aeolian dune height on cross-strata architecture: White Sands Dune Field, New Mexico, U.S.A.
Authors: Zhao Feifei , Cardenas Benjamin T. , Kim Wonsuck 
Published: May 2021

ABSTRACTThe stratal types composing aeolian dunes preserve a record of the transport and sorting of grains and are categorized into: 1) grainflow strata, 2) grainfall laminae, and 3) wind-ripple laminae. The arrangement of these deposits in the cross beds of a formative dune is largely unexplored. Here, field results from White Sands Dune Field, New Mexico, USA, are used to test the hypothesis that dune height controls the arrangement, abundance, and geometry of cross-stratification types. Grainflow thicknesses and deposit widths were measured on wind-scoured stoss-side exposures of seven crescentic dunes with heights ranging from 1.7 m to 11.2 m. Dozens of grainflow thickness measurements were taken along transverse-oriented strata normal to the crest on each dune. The results show that grainflow thickness averages from 1 cm to 4 cm. These data show a positive trend between mean grainflow thickness and dune height but only for the grainflow thicknesses measured at the bases of dunes. The tallest dune (11.2 m) produced many thick grainflow packages of 10 cm to 30 cm in which individual grainflow strata were indistinguishable from each other. This amalgamation was also found to be characteristic of larger dunes—the product of a lack of grainfall deposits separating individual grainflows. These differences in grainflow strata at the bases of dune lee slopes are linked to the temporary storage of sediment along the upper parts of lee slopes. In taller dunes with longer lee slopes, amalgamated grainflows which require multiple avalanche events and take longer time to reach the base transport temporarily stored sediment at upper parts of the slope. This allows time for wind ripples to rework accumulations near the base, where grainfall deposition is also limited. Shorter dunes lack this temporary storage mechanism, as individual grainflows can move across the entire lee slope in a single event, and grainfall accumulates across the entire lee slope. These stratigraphic measurements and process-based understanding will be useful in estimating original dune height in ancient cross-strata and will lead to a better interpretation of aeolian stratigraphy.
Cooperation in the commons: Community-based rangeland management in Namibia
Authors: Karlan Dean , Coppock David , Crowley Lucas , Durham Susan , Groves Dylan , Jamison Julian , Norton Brien , Ramsey R. 
Published: May 2021

Abstract
Classic theories suggest that common pool resources are subject to overexploitation. Community-based resource management approaches may ameliorate “tragedy of the commons” effects. Using a randomized evaluation in Namibia’s communal rangelands, we find that a comprehensive four-year program to support community-based rangeland and cattle management led to persistent and large improvements for eight of thirteen indices of social and behavioral outcomes. But effects on rangeland outcomes, cattle productivity and household economics were either negative or nil. Positive impacts on community resource management may have been offset by communities’ inability to control grazing by non-participating herds and inertia in the rangeland sub-system. This juxtaposition, in which measurable improvements in community resource management did not translate into better outcomes for households or ecosystem health, demonstrates the fragility of the causal pathway from program implementation to intended socioeconomic and environmental outcomes. It also points to challenges for improving climate change adaptation strategies.
Bacteria from Bovine Clinical Mastitis Showed Multiple Drug Resistance
Authors: Awandkar Sudhakar P , Kulkarni Mahesh B 
Published: May 2021

Abstract
Mastitis, most often udder infection of dairy animals attracted concerns due to heavy economic loss to dairy industry and public health. This study was conducted to determine the cultivable bacterial species associated with bovine clinical mastitis and their resistance patterns to different antimicrobials. The milk samples from 272 quarters of cows suffering from clinical mastitis were investigated. A total of 110 bacterial isolates belonging to 14 different genera were isolated and identified. Aminoglycosides and Quinolones were found to be most effective antibiotics. We demonstrated Extended Spectrum β Lactamases (ESBL), Cephalosporins, Tetracyclines, Vancomycin and Chloramphenicol resistant Gram-positive and Gram-negative bacteria along with Vancomycin Resistant Enterococci (VRE), Multiple Drug Resistant Gram-Negative Rods (MDR-GNR), MDR-Pseudomonas (MDR-P) and MDR Acinetobacter (MDR-A). The ESBLs and cephalosporins resistant S. aureus isolates showed resistance to Vancomycin. Wide spread of resistance among Streptococcus uberis against ESBLs and Cephalosporins, widely used antibiotics in bovine mastitis, was documented. Variable MDR patterns were recorded for every species. MDR transfer from non-pathogens to emerging foodborne and established mastitis pathogens could be potential problem to dairy industry as well as public health.