bluuebunny/crossref_metadata_2025_split huggingface dataset:
Empresas Transnacionales Y Derechos Humanos
Authors: Morey Jaime Suau 
Published: July 2019

Se estudia el nuevo espacio operativo de las empresas transnacionales, en el apogeo de la actual globalización. En este marco se contempla la necesidad de un derecho penal “de barreras punitivas adelantadas” que trata, entre otros aspectos, de responsabilizar la creación sistemática de riesgos.
Al propio tiempo se incluye el estudio de los mecanismos jurídicos internacionales tendentes a evitar vulneraciones de derechos humanos y el conveniente control de la convencionalidad (Tratados) transitando por las vías que traza el derecho internacional y el derecho procesal internacional.
A Moldura Normativa Kelseniana E A Neurobiologia
Authors: Gonzaga Alvaro Luiz T. A. , De Nadai André Moraes 
Published: July 2019

O presente artigo realiza uma crítica da moldura normativa kelseniana à luz da Neurobiologia de Humberto Maturana e Francisco Varela. Nesse sentido, estudaremos como os conceitos desenvolvidos pelos cientistas chilenos como sistema fechado, acoplamento estrutural e “objetividade entre parênteses” fornecem fundamentos para divergir da visão hermenêutica de Hans Kelsen baseada na teoria da moldura normativa.
A metodologia empregada trabalha com a reflexão zetética e dogmática, baseada na técnica da argumentação, na lógica formal e na discussão filosófica, utilizadas no relacionamento entre as seguintes áreas do conhecimento científico, a Biologia e o Direito.
Por fim, como conclusão, obtivemos uma reavaliação do modo interpretativo kelseniano com base na Neurobiologia estudada.
The Single Tax Principle As A Limit To Double Non-Taxation? A Broad Perspective
Authors: Zubimendi Alejandro 
Published: July 2019

In recent years, double non-taxation phenomenon has gained some importance. This phenomenon means that income is not subject to tax anywhere. Based on a purported international tax regime, some academics have defended the existence of a single tax principle which prohibits double taxation as well as double non-taxation.
From a political standpoint, States enjoy fiscal sovereignty in order to design the rules to accomplish their own fiscal policies. In the current economic context of globalization, countries compete with each other in order to attract foreign investment and capital. To achieve these goals, countries use fiscal instruments, such as public expenditure or taxes. Nevertheless, countries are different from each other and may have different goals in consideration of their preferences. There are countries that base their competitiveness on offering good public infrastructures, whereas other countries are focused on low taxation to attract foreign investment, and even there are other countries, due to their economic structure, able to secure good public infrastructures with low taxes. Therefore, a country is free and sovereign to “untax” the income over which it has tax powers.
The question is whether there are limits to the tax sovereignty of countries so that they may prohibit certain forms of double non-taxation. These supranational limits might be identified in the structure of the international tax regime. These attributes of the international tax regime inform largely the tax legislation of the international community. Those principles are the interpersonal equity or ability-to-pay principle, the neutrality principle, and the justice in the allocation of the taxing powers or internation equity principle. Nevertheless, from a positivistic and public international law standpoint, these supranational principles do not bind countries to hold a minimum threshold of taxation.
A Correlation Study of Vaginal Hygiene Behaviors and the Presence of Candida sp. in Bathroom Water with Pathological Leucorrhea in Female Students of Islamic Boarding School in Surabaya
Authors: Cahyaningtyas Ratna 
Published: July 2019

The health problems are frequently arise in Islamic boarding school (pesantren) such as the multiple occurrence of infectious diseases. This condition is due to poor hygiene behavior and is exacerbated by the condition of the students’ dormitory environment. One of the alarming health problems in pesantren is Leuchorrea. This study aimed to investigate the correlation between vaginal hygiene behavior and the presence of Candida sp on bathroom water of Islamic Boarding School in Surabaya. This study was an observational study with cross sectional design. The study participants were 100 students selected by using simple random sampling. The correlation between vaginal hygiene behavior and Leucorrhea was analyzed by using Chi-Square Test (α=0,1). The presence of Candida in bathroom water was analyzed descriptively. The result of this study showed that 48 students (48%) were suffering from pathological leucorrhea. Vaginal hygiene behaviors associated to pathological leucorrhea were including of the frequency of changing underwear, p value = 0,014 < α(0,1); the habit of wearing underwear alternately, p value= 0,012 < α(0,01); student’s way to wash the vagina, p value= 0,001 < α(0,01), the use of tissue after washing the vagina, p value= 0,097 < α(0,01); and the frequency of changing sanitary pads, p value = 0,001 <α(0,1). Candida sp, Candida krusei, and Candida Parapsilosis were found in the bathroom water. The conclusion of this study is some of the vaginal hygiene behaviors were significantly correlated with to pathological leucorrhea, and the presence of Candida sp in bathroom water had a potential to be one of the risk factors of pathological leucorrhea of the boarding school’s students.
Implikasi Putusan Mahkamah Konstitusi Nomor 68/Puu-XV/2017 Terkait Pembatalan Sanksi Pidana Terhadap Jaksa Penuntut Umum Dalam Penanganan Perkara Anak Berhadapan Dengan Hukum
Authors: Rachmat Harry 
Published: July 2019

Penjatuhan sanksi pidana terhadap Jaksa Penuntut Umum diakarenakan tidak melakukan kewajiban mengeluarkan anak dari tahanan sebagaimana diatur dalam Pasal 34 Undang-undang Nomor 11 Tahun 2012. Pelanggaran tersebut merupakan pelanggaran administratif bukan merupakan suatu perbuatan pidana. Ancaman pidana terhadap perbuatan pelanggaran yang bersifatadministratif merupakan tanggungjawab bersama dengan lembagapemasyarakatn dalam hal penahanan seorang anak yang berhadapandengan hukum sangatlah tidak tepat dan error in iuris karena sanksi administratifmerupakan konsekuensi logis pertama yang harus didahulukan dari sanksipidana. Berdasarkan pengalaman penulis sebagai Jaksa Penuntut Umum, adanya sanksi pidana terhadap jaksa dalam penanganan perkara anak berdampak buruk bagi kalangan jaksa. Banyak jaksa yang menghindar bahkan ketakutan dalam menangani perkara anak. Kebanyakan jaksa menolak jika ditunjuk untuk menangani perkara anak. Dengan status jaksa sebagai PNS sebagaimana diamanatkan dalam UU Kejaksaan, membuat profesi jaksa harus tunduk pula kepada UU ASN. Oleh karena itu secara tidak langsung, Jaksa wajib menerapkan AUPB dalam melaksanakan tugas-tugasnya. Dalam rangka mewujudkan jaksa yang memiliki integritas kepribadian serta disiplin tinggi guna melaksanakan tugas penegakan hukum dalam rangka mewujudkan keadilan dan kebenaran, maka dikeluarkanlah kode etik prilaku jaksa sebagaimana tertuang dalam Peraturan Jaksa Agung Republik Indonesia Nomor Per –014/A/Ja/11/2012 Tentang Kode Perilaku Jaksa. Berdasarkan ketentuan Pasal 12 Kode Prilaku Jaksa, Jaksa yang terbukti melakukan pelanggaran dijatuhi tindakan administratif dengan tidak mengesampingkan ketentuan pidana dan hukuman disiplin berdasakan peraturan disiplin pegawai negeri sipil apabila atas perbuatan tersebut terdapat ketentuan yang dilanggar.
The relationship between information content of depreciation and abnormal return and future benefits in manufacturing companies in Tehran Stock Exchange (TSE)
Authors: Zare Reza , Farzanfar Farzad , Jourkesh Hoda 
Published: July 2019

In present study by virtue of the importance of the fiscal statement contents and illiquid items ignored by the merchant the depreciation contents relation with abnormal return of the shares and future benefits are examined in order to influence the items under consideration of the investors to take related decisions; 94 companies were selected from the accessible universe in five years (2006-2010) to have the data necessary for the study in order to achieve the goal & with the base of keeping attention to the manufacturing & nonmanufacturing companies in the whole industries of stock market except banks & insurance companies. The simple and multivariable regression statistical techniques Chow and Hausman Test were used to test the hypotheses. The significant test was conducted for the paradigms by using the ‘F’ and ‘T’ statistics. The study findings show local high inflation have affection on the both variable results & makes no relation for first variable,for future benefits shows parallel movements.
A Study on Management of Non Performing Assets in Priority Sector reference to Indian Bank and Public Sector Banks (PSBs)
Authors: Selvarajan B , Vadivalagan G 
Published: July 2019

The problem of NPA is not limited to only Indian public sector banks, but it prevails in the entire banking industry. Major portion of bad debts in Indian Banks arose out of lending to the priority sector at the dictates of politicians and bureaucrats. If only banks had monitored their loans effectively, the bad debt problem could have been contained if not eliminated. The present study has been designed to illustrate the necessity and the nature of the non-performing assets in Indian Bank, Tamil Nadu. Finding out Non Performing Assets –NPA- under the Priority sector lending in Indian Bank and Compare with Public Sector Banks and making appropriate suggestions to avoid future NPAs and to manage existing NPAs in Indian Bank are the other major objectives of this study. The scope of this study covers on the basis: (i) measuring for the banks to avoid future NPAs & to reduce existing NPAs, (ii) guiding for the government in creating & implementing new strategies to control NPAs, (iii) selecting appropriate techniques suited to manage the NPAs and develop a time bound action plan to arrest the growth of NPAs.
Bank Recapitalization and Real Sector Performance
Authors: Akinkoye Ebenezer , Oyelami Lukman Oyeyinka 
Published: July 2019

This study investigates the impact of bank recapitalization on real sector performance in Nigeria. Specifically, thestudy examines the direct effect (bank investment) and indirect effect (loans and advances to real sector) on realsector output growth between the period 1986 and 2012.This study departs from previous studies because weaggregate the three leading sectors (agriculture, manufacturing and building and construction) of the Nigerianeconomy to arrive at our real sector index. Also, having carefully subjected our data to necessary econometric testswe employed chow test for structural break to test for the existence of policy shift between bank capital base and loan to the real sector of the Nigerian economy as a result of bank recapitalisation policy .Similarly, OLS estimates was used to determine the direct and indirect effect of bank capital base and real sector output growth. The results from structure break tests reveal that bank recapitalization policy causes policy shift in bank capital base and loan to real sector thus the policy is of significant impact to real sector performance .In corollary, the result from the OLS strongly indicates that bank capital base has significant effect on real sector output growth directly and indirectly. We then conclude that Nigerian banks should be adequately capitalised as to play active intermediateting roles expected of them in this modern and competitive global economy.
Indonesian And Australian Tax Policy Implementation In Food And Agriculture Industry
Authors: Mulyadi Martin Surya , Dewi Maya Safira , Anwar Yunita , Pamungkas Hanggoro 
Published: July 2019

Tax policy is one of the most important policy in consideration of investment development in certain industry. Research by Newlon (1987), Swenson (1994) and Hines (1996) concluded that tax rate is one of the most important thing considered by investors in a foreign direct investment. One of tax policy could be used to attract foreign direct investment is income tax incentives. The attractiveness of income tax incentives to a foreign direct investment is as much as the attractiveness to a domestic investment (Anwar and Mulyadi, 2012).
In this paper, we have conducted a study of income tax incentives in food and agriculture industry; where we conduct a thorough study of income tax incentives and corporate performance in Indonesian and Australian food and agriculture industry. Our research show that there is a significant influence of income tax incentives to corporate performance. Based on our study, we conclude that the significant influence of income tax incentives to Indonesian corporate performance somewhat in a higher degree than the Australian peers. We have also concluded that Indonesian government provide a relatively more interesting income tax incentives compare to Australian government. However, an average method of net income –a method applied in Australia– could be considered by Indonesian government to avoid a market price fluctuation in this industry.
MANAGING ORGANIZATIONAL CITIZENSHIP BEHAVIOR HUMAN RESOURCES OF EDUCATION IN BASIC SCHOOL IN THE SERANG CITY
Authors: Pancasasti Ranthy 
Published: July 2019

The purpose of this research is to know the direct influence of transformational leadership, organizational climate, team work, and emotional intelligence toward organizational citizenship behavior of human resources at State Elementary School in Serang City. This study used survey methods, and included in quantitative research. The number of population in this study as many as 433 people, the sample amounted to 100 people, taken by random sampling technique. Method of data collection were conducted by interviews, questionnaires, and documentation studies. The result of the research shows that there are positive direct influence of transformational leadership, organizational climate, team work, and emotional intelligence toward the organizational citizenship behavior of human resources personnel at elementary school in Serang city. The emotional intelligence factor is the variable that has the greatest influence on the organizational citizenship behavior. Teamwork factor is the smallest variable of influence on organizational citizenship behavior.
Keywords: Transformational Leadership, Organizational Climate, Team Work, Emotional Intelligence, and Organizational Citizenship Behavior.
Habituasi untuk Menguatkan Karakter Nasionalisme Peserta Didik Wilayah Perbatasan pada Abad 21
Authors: Keraf Fransiskus Markus Pereto , Komalasari Kokom 
Published: July 2019

Penelitian ini dilatar belakangi oleh perilaku peserta didik di wilayah perbatasan yang cenderung bersikap, berbahasa, berbudaya hingga menyukai penggunaan produk dari Timor Leste dibandingkan Indonesia. Tujuan penelitian ini untuk mendeskripsikan proses pelaksanaan penguatan karakter nasionalisme melalui habituasi di SMPN Kabupaten Belu, Nusa Tenggara Timur.Proses penelitian menggunakan pendekatan kualitatif dengan metode deskriptif. Subjek dalam penelitian ini adalah peserta didik, guru, dan tokoh masyarakat. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Analisis keabsahan data terdiri dari reduksi data, penyajian, dan penarikan kesimpulan. Teknik yang digunakan oleh sekolah dalam menguatkan karakter nasionalisme peserta didik adalah melalui habituasi. Melalui pembiasaaan ini, sekolah menyelenggarakan best practice yang meliputi upacara bendera, penggunaan bahasa Indonesia yang baik dan benar, menyanyikan lagu kebangsaan sebelum dan mengakiri pembelajaran, penyambutan tamu kenegaraan di wilayah perbatasan, penggunaan yel – yel kebangsaan, hingga keteladanan guru. Hasil penelitian menunjukan bahwa melalui program habituasi yang diselenggarakan oleh sekolah, mampu untuk menguatkan karakter nasionalisme peserta didik. Hal tersebut dibuktikan oleh perilaku dan juga aktivitas sehari -hari peserta didik yang sudah mencintai produk dalam negeri, berbahasa Indonesia dengan baik, dan benar hingga merasa sangat mencitai Indonesia.
Gene-specific artificial intelligence-based variant classification engine: results of a time-capsule experiment
Authors: Einhorn Yaron , Einhorn Moshe , Kamshov Adaia , Lev Oron , Trabelsi Amir , Paz-Yaacov Nurit , Gross Susan J 
Published: July 2019

Abstract
Background: Interpretation of genetic variation remains an impediment to cost-effective application of genomics to medicine. An advanced artificial intelligence (AI)-based Variant Classification Engine (aiVCE), rooted in ACMG/AMP guidelines, employs data-driven methods to expedite gene-specific classification (franklin.genoox.com). In this blinded study, the aiVCE’s overall and rule-level performances were evaluated using ClinVar (v. 2018-10) variants with creation dates after 5/01/2017. By removing any prior knowledge of these variants from the aiVCE training data, they were treated as novel variants. Using a ‘Full’ dataset (75,801 variants with ≥1 star) and an ‘Increased-Certainty’ dataset (3,993 variants with ≥2 stars), the aiVCE classified variants as pathogenic (P), likely-pathogenic (LP), uncertain significance (VUS), likely-benign (LB), or benign (B). VUS with sufficient supporting data were subclassified as VUS-leaning benign or VUS-leaning pathogenic. aiVCE results were evaluated to determine concordance with final ClinVar classification and rule-level determinations.
Results: The aiVCE demonstrated >97% concordance among Increased-Certainty variants. Concordance was >95% across variant effects (e.g., missense, null, splice region), and was >93.5% for the Full dataset. When assessing the aiVCE’s application of specific ACMG rules, significant differences were observed between ClinVar P/LP and B/LB variants rule-met proportions (all P<0.00001), thus supporting gene-specific rule selections. Evaluation of discordance between the aiVCE and ClinVar uncovered evidences that might have been unavailable to submitting laboratories, highlighting AI utility in variant classification.
Conclusions: The aiVCE exhibited robust performance, despite lacking past evidence, in determining whether variants would be categorized as P/LP. Applying latest computational advances to existing guidelines may assist scientists and clinicians interpret variants with limited clinical information and greatly reduce analytical bottlenecks.
Emergence of HIV-1 C/A1 and C/A1/D circulating recombinant forms, and dominance of subtype C and R5 use from whole genome sequence analysis in Addis Ababa
Authors: Adal Melaku , Bouzidi Kate El , Mihret Adane , Howe Rawleigh , Aseffa Abraham , Newport Melanie J. , Vera Jaime H. , Petros Beyene 
Published: July 2019

Abstract
Background

The HIV pandemic in Ethiopia is dominated by subtype C with sporadic A and D epidemiology. The presence of subtypes A and D may result in emergence of recombinant viruses, and increase the genetic diversity that makes monitoring the HIV epidemic, and the development of vaccines and therapeutics difficult. This study is aimed at determining subtypes, circulating recombinant forms (CRFs), and the dominant coreceptor use in Addis Ababa, Ethiopia.

Methods

Participants with a range of purposely selected CD4+ T-cell counts were included. Chi-square and Mann-Whitney tests were used. Whole genome next-generation sequencing (NGS) of HIV was performed using a PCR amplification method and Illumina MiSeq. Subtyping and scanning of recombination were done by the REGA subtyping tool version 3.0. Prediction of coreceptor usage was performed using Geno2Pheno clonal-model and PhenoSeq. Signature amino acids and positive charges were also used in the tropism prediction. Phylogenetic analyses were conducted with MEGA version 6 using maximum likelihood with the neighbor-joining (N-J) methods.

Results

Sixty participants were included with a median age of 34.5 [interquartile range (IQR) 30.0-40.0]. Seven (11.7%) of the study participants were at WHO clinical stage 3/4 and 13 (21.7%) were at AIDS stage with CD4+ T cell count <200 cells/uL. Among the total 60 HIV genomes sequenced, 49 were subtype C (81.7%), one was subtype A1 (1.7%), six were recombinant C/A1 (10%), three were recombinant C/A1/D (5.0%), and one was unassigned. From 50 of the sequences where coreceptor usage was determined by PhenoSeq, 44 (88.0%) were CCR5-tropic and six (12.0%) used CXCR4.

Conclusion

The study confirmed that the dominant subtype in Addis Ababa is HIV-1 subtype C. In addition, HIV-1 subtype A1, CRFs C/A1 and C/A1/D were also identified. The dominance of R5-tropic viruses was detected and these were associated with a higher CD4 T-cell count and lower viral load. Further studies on HIV subtypes and CRFs will be essential to fully understand HIV/AIDS epidemiology. In addition, the tropism information is important in Ethiopia if the use of the co-receptor antagonist maraviroc is planned.
Carriage Rate of Neisseria meningitidis, Antibiotic Susceptibility Pattern and Associated Risk Factors among Primary School Children in Gondar town, Northwest Ethiopia
Authors: Tefera Zelalem , Mekonnen Feleke , Tiruneh Moges , Belachew Teshome 
Published: July 2019

Abstract
Background

Invasive meningococcal disease has 70–80% mortality. Globally, 1.2 million estimated cases were reported with ~135,000 deaths annually. In African meningitis belt bacterial meningitis remains a serious threat to health accounting an estimated 500,000 cases of invasive meningococcal disease annually.In Ethiopia, specifically in our study area, limited information is found on the oropharyngeal carriage, antimicrobial resistance pattern and associated risk factors for N. meningitidis especially in school children. So, the aim of this study was to assess oropharyngeal carriage rate of N. meningitidis, antibiotic susceptibility pattern and associated risk factors among primary school children in Gondar town, Northwest Ethiopia.

Methods

A cross sectional prospective study was conducted from January-April, 2019 among primary school children. Multi stage simple random sampling technique was used. A total of 524 oropharyngeal swabs were collected using sterile plastic cotton swabs. Modified Thayer Martin media was used for primary inoculation. Antimicrobial susceptibility pattern was done on Muller-Hinton agar supplemented with 5% sheep blood. Logistic regression model was used to see the association between dependent and independent variables. P ≤0.05 at 95% CI was considered as statistically significant.

Results

A total of 53(10.1%) (CI: 7.6-12.8) N. meningitidis isolates were identified. Serogroup A 13 (24.5%) was the most prevalent followed by Y/W135 11(20.7%) whereas serogroup B 4(7.6%) was the least identified. Meningococcal isolates were resistant to ciprofloxacin (45.3%) and trimethoprim-sulfamethoxazole (73.6%). Overall, most of meningococcal isolates showed high level of multidrug resistance with the rate of 32(60.4%). Meningococcal carriage rate was associated with family size, tonsillectomy, passive smoking, number of students per class, sharing utensils, history of visiting healthcare institutions and indoor kitchen.

Conclusion

Neisseria meningitidis prevalence in the present study was high. Serogroup A and W135/Y was the most prevalent isolate. High multidrug resistance pattern was observed.