bluuebunny/crossref_metadata_2025_split huggingface dataset:
ПРАВОМЕРНОСТЬ ПРЕДЪЯВЛЕНИЯ ИСКОВ НАЛОГОВЫМИ ОРГАНАМИ О ПРИЗНАНИИ СДЕЛОК НЕДЕЙСТВИТЕЛЬНЫМИ И НАЛОГОВЫЕ ПОСЛЕДСТВИЯ В СВЯЗИ С РЕСТИТУЦИЕЙ
Authors: Коминова Оксана Михайловна 
Published: April 2019

Данная статья посвящена рассмотрению правомерности предъявления исков налоговыми органами о признании сделок недействительными, а также налоговых последствий в связи с реституцией. В ходе анализа судебной практики было выявлено две судебные позиции: одни суды предоставляют налоговым органам право предъявлять иски в суд о признании сделки недействительной, в то время как другие суды считают, что такое право у налоговых органов отсутствует. Также, в ходе анализа были выделены основные налоговые последствия в отношении участников сделки в связи с признанием судом сделки недействительной. Статья выполнена под научным руководством к. э. н., доцента Дюжова А.В., кафедра бухгалтерского учета и налогообложения РЭУ им. Г.В. Плеханова.
НЕОБХОДИМОСТЬ НАЛОГОВОГО ПЛАНИРОВАНИЯ В КОММЕРЧЕСКИХ ОРГАНИЗАЦИЯХ
Authors: Семенова Галина Николаевна 
Published: April 2019

На начальном этапе всегда надо думать о том, где зарегистрировать свой бизнес, какую выбрать организационно-правовую форму, систему налогообложения, проанализировать льготы, разработать такую модель оптимизации налоговых обязательств, которая будет приемлема для конкретного бизнеса. Уменьшение налогового бремени дает возможность увеличить прибыль, что создает условия к развитию бизнеса. Налоговое планирование влияет на эффективность деятельности бизнеса, что позволяет грамотно организовать налоговый учет, управлять затратами и прибылью, оптимизировать финансовые потоки, воздействовать на ликвидность и финансовую устойчивость.
РАЗВИТИЕ ТЕОРИИ МЕНЕДЖМЕНТА
Authors: Бабынина Лилия Сергеевна 
Published: April 2019

В статье представлено современное состояние теории менеджмента, которая формируется в результате эволюционного развития последовательно сменяющихся принципов, методов и методик. Эмпирические исследования позволили автору сделать вывод о развитии теории менеджмента в нескольких направлениях. Первое основано на сохраняющихся принципах тейлоризма, усиливающих бюрократизацию и административную власть. Второе - на институциональных интегрированных принципах, обеспечивающих баланс интересов труда, капитала, социума и окружающей среды. Третье - на гибких принципах виртуального менеджмента, способствующих развитию лидерства, командной работы и внутренней мотивации.
PERKEMBANGAN DAN PEMANFAATAN TEKNOLOGI INFORMASI DALAM PENYELENGGARAAN PENDIDIKAN JARAK JAUH
Authors: Mulyana Edy , Saepudin Asep 
Published: April 2019

Walaupun istilah teknologi informasi dan sistem informasi seringkali dipertukarkan penggunaannya, namun keduanya memiliki nuansa arti yang sama, yaitu bagaimana sebuah organisasi berusaha untuk menggunakan perangkat komputer, aplikasi, dan sarana telekomunikasi untuk meningkatkan kinerjanya secara signifikan. Ditinjau dari segi pengertiannya, sistem informasi dapat dianalogikan sebagai sebuah permintaan (demand), dimana kebutuhan akan sarana pengolahan data dan komunikasi yang cepat dan murah. Sedangkan teknologi informasi merupakan jawaban (supply) terhadap kebutuhan tersebut dalam bentuk penciptaan produk-produk berbaru teknologi perangkat keras dan perangkat lunak.Â Teknologi Informasi sebagai sebuh alat dapat digunakan pada berbagai bidang dan unit kerja. Pemanfaatan Teknologi informasi pada bidang pendidikan, selain efektif digunakan pada program pendidikan jarak jauh (distance educational) juga memenuhi karakteristik sebagai sebuah inovasi bagi pengembangan pendidikan yang relatif ajeg baik aspek: relative advantage, compability, Complexity, Triability, maupun Obsevability.nya.Â Â
Guide to Cancer Early Diagnosis
Authors: Silva Ronaldo Corrêa Ferreira da 
Published: April 2019

A publicação cumpre com seus objetivos e, para muitos leitores, serve como um primeiro contato com essa temática ainda pouco pesquisada e incentivada no Brasil. Além disso, a publicação ajuda a desconstruir a falsa crença de que as ações de diagnóstico precoce não impactam na mortalidade (para alguns cânceres, as reduções da mortalidade podem ser percebidas em menos de cinco anos) e também fornece evidências concretas para que países em desenvolvimento priorizem as ações de diagnóstico precoce em relação aos programas de rastreamento.
10º Encontro do Registro Nacional de Doadores Voluntários de Medula Óssea e Bancos Públicos de Sangue de Cordão Umbilical
Authors: INCA Centro de Transplante de Medula Óssea do 
Published: April 2019

Resumos escolhidos para publicação. Nessa edição, os títulos foram: Alelos Raros Tipificados na Rotina do Laboratório de Histocompatibilidade da Santa Casa de São Paulo/SP; Análise Retrospectiva de Reconvocações de Doadores de Medula Óssea no Laboratório de Histocompatibilidade da Santa Casa de São Paulo/SP; Avaliação das Unidades de Sangue de Cordão Umbilical não Aparentado Armazenadas no Banco de Sangue de Cordão Umbilical do Hospital de Clínicas de Porto Alegre; Coleta de Células-Tronco Hematopoiéticas de Doadores Voluntários: Experiência de um Único Centro; Perfil do Banco de Cadastro de Doadores de Medula Óssea e suas Buscas ao Redome no Estado de Pernambuco; O Olhar do Doador Brasileiro de Medula Óssea sobre os Serviços Prestados pela Rede Redome no Processo de Doação; Melhoria no Contato com os Doadores do Redome; Histórico da Pesquisa Preliminar de Doadores Nacionais para Pacientes Internacionais; Tempo Médio de Liberação de Resultados de Tipagem HLA (2ª fase) para Doadores Voluntários de Medula Óssea; e Desequilíbrio de Ligação de Haplótipos HLA-DRB1-DQB1 de Candidatos do Redome em um Laboratório do Norte do Estado do Paraná, Região Sul do Brasil.
THE RECLAIMING CUBAN CULTURAL IDENTITY WHILE LIVING AS A CUBAN DIASPORA IN AMERICA AS DEPICTED IN CAMILA CABELLO “HAVANA”
Authors: Chandra Tan Michael 
Published: April 2019

Question of identity remains one of the most important and debatable concept in the world of postcolonial theory especially when it is related to cultural identity of the diaspora. As culture is intertwined with place of origin, diasporic community often experience difficulty to identity themselves as they are located outside their culture of origin.By using Hall’s Cultural Identity, Bhabha’s Hybridity, and Historical Biographical approach, this paper shall dissect such notion of reclaiming the diasporic’s own culture as depicted in Camila Cabello’s most famous song “Havana.” Upon closer scrutiny, what at first glance considered as a simple love song underlines the cultural notion behind it. As the singer and songwriter is Cuban, Cabello expresses a theme of longing and stake a claim of Cuban cultural identity in the character of the song despite being offered a life in America. This perspective is highlighted through essay from Cabello herself, which notes the notion of cultural exchange and the life of the immigrants.
Divulgações de informações e o efeito no retorno de ações da maior empresa de educação listada na B3 (Brasil, Bolsa, Balcão)
Authors: Gomes Liliane Vicentina , Santos José Odálio dos , Lana Cristiane , Souza Maurício De 
Published: April 2019

O mercado é eficiente se novas informações relevantes causarem variação no retorno das ações. As ações podem ser afetadas por eventos e isso pode causar oscilações. A pesquisa analisa a reação do mercado à divulgação de informações sobre a maior instituição de educação listada na B3. Foi utilizado o estudo de eventos para confrontar o comportamento do retorno das ações no período de 30 de setembro 2015 a 30 de setembro de 2017. A pesquisa parte da teoria de mercado eficiente. As informações selecionadas foram distribuídas em grupos, sendo: A - Divulgação dos resultados trimestrais; B - Operações de compra e venda de participações; C - Mudanças relacionadas ao Financiamento Estudantil. Os resultados evidenciaram que a reação que caracterizou o fator mercado eficiente foi identificada no Grupo C, em parte corroborada pelo comportamento do preço da ação.
Valoración de los niveles de condición física de escolares de 11-12 años, mediante la aplicación de la Batería ALPHAFITNES
Authors: Martínez Martínez J. , De los Reyes-Corcuera M. , Borrell-Lizana V. , Pastor-Vicedo J. C. 
Published: April 2019

El estado de salud en la población escolar muestra un elevado índice de sedentarismo y por ello es necesario conocer el estado de salud de los escolares para así poder realizar una adecuada intervención orientada a la actividad física saludable. El objetivo de este estudio es el conocer los niveles de condición física como referencia para orientarnos en el estado de salud de los escolares de 11 a 12 años a través de la aplicación de la Batería ALPHA-Fitness. La muestra consta de N= 79, (38 niños; 41 niñas). Los resultados muestran cómo los niveles de condición física relacionada con la salud están entre los valores muy bajos y bajos de los establecidos por los referentes de la propia batería. Resulta necesario un trabajo de intervención basado en la mejora de la Condición Física y más en las niñas que en los niños.
Greek Tragedy: a Metaphor of Public Debate and Democratic Participation
Authors: Maldonado Enrique Herreras 
Published: April 2019

Athenian citizens deliberate in the assembly, but the theatre also becomes a place for public debate. In addition to being a consequence of economic or cultural aspects, democracy is a consequence of the development of a democratic imaginary. Located in that imaginary, Greek tragedies, regarded as «democratic myths», work to reaffirm Athenian democracy. Far from being dogmatic, the tragic myth explores the contradictions of social and personal life and implicitly or explicitly seeks their correction. This dramatic genre encourages participation from the spectator (citizen) that greatly exceeds the schematic reduction in Aristotelian theory of catharsis. Greek tragedy proposes the existence of an «audience», of spectators who need a sufficient level of maturity to make that assessment. Democracy is a path, or perhaps an active utopia, which should combine the political order with a coherent culture and art.Los ciudadanos atenienses deliberaban en la asamblea, pero también el teatro se convierte en un lugar de debate público. Porque una democracia (también la ateniense) no solo es consecuencia de aspectos económicos o de orden cultural, sino también del desarrollo de un imaginario democrático. Y es en dicho imaginario donde se inscriben las tragedias griegas, consideradas como «mitos democráticos» que servían para reafirmar la democracia ateniense. Lejos de cualquier dogmatismo, el mito trágico explora las contradicciones de la vida social y personal, y se pregunta, de manera expresa o tácita, por su posible corrección. Este género dramático induce a una participación del espectador (ciudadano), que va más allá de la esquemática reducción de la teoría aristotélica de la catarsis. El teatro griego propone la existencia de un «público», de unos espectadores que precisan de una gran madurez para emitir ese juicio. La democracia es un camino, o quizás una utopía activa, que debe conjugar el orden político con una cultura y un arte coherentes.
Determinants of success of donation-based crowdfunding through digital platforms: The influence of offline factors
Authors: Salido-Andres Noelia , Rey-Garcia Marta , Álvarez-González Luis Ignacio , Vázquez-Casielles Rodolfo 
Published: April 2019

The purpose of this research consist of exploring the extent to which factors traditionally explaining the success of offline fundraising campaigns for social causes may also influence the success of donationbased crowdfunding (DCF) campaigns promoted by social economy organizations (SEO) through digital platforms. Firstly, factors determining the success of offline fundraising campaigns for social causes are identified from previous literature. Secondly, a set of hypotheses linking these determinants to DCF campaigns is proposed. Thirdly, their explanatory capacity is measured through quantitative analysis based on a database of 360 campaigns fostered by small, medium and large-size organizations via Microdonaciones, a donation-based crowdfunding digital platform, for the period between 2012 and 2017. Logistic regression analysis is used to test the hypotheses proposed. Results confirm the high explanatory capacity of determinants related to the geographical scope of the campaign, the volume of potential beneficiaries involved –in these two cases in unexpected ways-, and the information provided by the promoting organizations. However, factors related to the timing of the campaigns do not influence their success. This research suggests that not only the funding channels and tools but also the nature of the fundraising campaigns themselves have been digitally transformed. Implications of this research may assist SEO in establishing effective relationships with new digital donors in order to achieve sustainable growth.
Reverse engineering approach for improving the quality of mobile applications
Authors: Elsayed Eman K. , ElDahshan Kamal A. , El-Sharawy Enas E. , Ghannam Naglaa E. 
Published: April 2019

Background: Portable applications (Android applications) are becoming increasingly complicated by mind-boggling programming frameworks. Applications must be produced rapidly and advance persistently in order to fit new client requirements and execution settings. However, catering to these imperatives may bring about poor outline decisions on design choices, known as anti-patterns, which may possibly corrupt programming quality and execution. Thus, the automatic detection of anti-patterns is a vital process that facilitates both maintenance and evolution tasks. Additionally, it guides developers to refactor their applications and consequently enhance their quality.
Methods: We propose a reverse-engineering approach to analyze Android applications and detect the anti-patterns from mobile apps. We validate the effectiveness of our approach on a set of popular mobile apps such as YouTube, Whats App, Play Store and Twitter. The result of our approach produced an Android app with fewer anti-patterns, leading the way for perfect long-time apps and ensuring that these applications are purely valid.
Results: The proposed method is a general detection method. It detected a set of semantic and structural design anti-patterns which have appeared 1262 times in mobile apps. The results showed that there was a correlation between the anti-patterns detected by an ontology editor and OntoUML editor. The results also showed that using ontology increases the detection percentage approximately 11.3%, guarantees consistency and decreases accuracy of anti-patterns in the new ontology.
Evaluation of the Ornamental Potential of Safflower (Carthamus tinctorius L.)
Authors: De Melo Gérsia Gonçalves , Costa Djayran Sobral , Loges Vivian , Lira Silva Simone Santos , Sanglard Demerson Arruda , Melo Filho Péricles De Albuquerque 
Published: April 2019

Aims: To evaluate the ornamental potential of two safflower genotypes (Carthamus tinctorius L.): ICA 73, ICA 193, grown under protected environment.
Place and Duration of Study: Department of Agronomy of Federal Rural University of Pernambuco, between March and May 2017.
Methodology: The methodology addressed evaluated the performance of the two genotypes, through three experiments. The first experiment was carried out in a completely randomized design, being evaluated: plant height; stem diameter; leaf dentin; spinescent margin of the leaves; number of branches; number of flower buds; spinescent margin of the bracts; flowering, and flower production. The second one was conducted in a randomized complete block design in a factorial scheme, and the following variables were evaluated: plant height; stem diameter; number of branches; number of flower buds; and flower production. Finally, the third experiment used a completely randomized design in a factorial scheme and evaluated the variables: Number of flowers; number of flower buds and post-harvest durability. The analysis of variance was performed using the F test at 5% of probability and, afterwards, the regression or comparison analysis of averages by the Tukey test at 5% of probability.
Results: The ICA 73 access showed plants with high flower production and the ICA 193 exhibited plants with weak or moderate spinescent margin of the leaves and bracts, besides good uniformity of the anthesis of the flowers.
Conclusion: Both accesses showed ornamental potential, demonstrating precocity, beauty and durability of the flowers. The density of one plant was the most favorable for pot plant and cut flower. The semi-open flowers harvest point was the best for maintaining the stem quality.
Informal Financial Institution and Sustainable Development Goal of Poverty Reduction in Kogi State, Nigeria
Authors: Temidayo Oluwoyo, J. , Peter Audu 
Published: April 2019

Among the various SDGs, Poverty reduction which is the foremost goal is fundamental, strategic and crucial to the achievement of the other goals in which can be achieved among other ways with an efficient, effective, diverse, indigenous and innovative financial market. With a dualised financial market inherent in Nigerian economy as obtainable in most developing countries, the study seeks to study the role of the informal financial institution on the sustainable goal of poverty reduction in Nigeria with particular reference to Kogi State using the Moneylender theory as its theoretical Framework. The study sampled 600 respondents using stratified sampling technique carried out by dividing the population into 3 subsets based on the senatorial districts ( East, West, Central) 4 local government areas are randomly selected from each of the senatorial districts, 10 wards were selected from each of the local government area to give a total of 120 stratum. 10 respondents were selected from each of the wards concluded whose response was analyzed using descriptive statistics and Ordinary Least square hence the result showed that Non financial institution is a potential voyage toward the actualization of the Sustainable goal of poverty reduction in Kogi state, Nigeria and recommended that Institutional and legal framework be structured to enable non financial institution to perform the role of money lender while serving as intermediary between the complex financial institution and the unorganised low income earners alias the masses and those in the social recesses of the society.
Linear Chimeric Triblock Molecules Self‐Assembled Micelles with Controllably Transformable Property to Enhance Tumor Retention for Chemo‐Photodynamic Therapy of Breast Cancer
Authors: Liu Rui , Yu Meinan , Yang Xiaotong , Umeshappa Channakeshava S. , Hu Chuan , Yu Wenqi , Qin Lin , Huang Yuan , Gao Huile 
Published: April 2019

AbstractAlthough nanoparticles are expected to revolutionize cancer treatment, their low efficacy remains the greatest limiting factor. Recent investigations found that nanoparticles' golden principle, the enhanced permeability and retention (EPR) effect, is limited by the complicated tumor microenvironment. Herein, novel transformable nanomaterials are designed to utilize the EPR effect more effectively. By tandem conjugation of the hydrophobic head (chlorin e6 (Ce6) or bilirubin (BR)), peptide to form hydrogen bond (Phe‐Phe‐Val‐Leu‐Lys (FFVLK)), and hydrophilic tail (polyethylene glycol (PEG)), chimeric molecules that can form micelles (Ce6/BR‐FFVLK‐PEG) in aqueous solution are synthesized. Notably, the spherical micelles retain shape transformability. After circulation and distribution, they respond to 650 nm laser irradiation, and morphologically change into nanofibers so as to facilitate their retention markedly inside the tumor. Upon loading a reactive oxygen species‐responsive paclitaxel dimer with thioketal linker (PTX2‐TK), the resultant PTX2‐TK@Ce6/BR‐FFVLK‐PEG nanomedicine serves as a potent chemo‐photodynamic therapeutic for cancer treatment. Evaluations at both cell level and animal level reveal that PTX2‐TK@Ce6/BR‐FFVLK‐PEG exhibits superior biocompatibility and biodistribution, and suppresses 82.6% of in vitro cell growth and 61.8% of in vivo tumor growth at a common dose of intravenous injection (10 mg kg−1 PTX and 3.3 mg kg−1 Ce6), becoming a novel nanomedicine with extraordinary potential in cancer therapy.
Antiferromagnetic Piezospintronics
Authors: Liu Zhiqi , Feng Zexin , Yan Han , Wang Xiaoning , Zhou Xiaorong , Qin Peixin , Guo Huixin , Yu Ronghai , Jiang Chengbao 
Published: April 2019

AbstractAntiferromagnets naturally exhibit three obvious advantages over ferromagnets for memory device applications: insensitivity to external magnetic fields, much faster spin dynamics (≈THz), and higher packing density due to the absence of any stray field. Recently, antiferromagnetic spintronics has emerged as a cutting‐edge field in the magnetism community. The key mission of this rapidly rising field is to steer the spins or spin axes of antiferromagnets via external stimuli and then realize advanced devices based on their physical property changes. Herein, the state‐of‐the‐art of antiferromagnetic spintronics is presented. Subsequently, the history of ferromagnetic/ferroelectric multiferroic composites is briefly revisited. Finally, an ultralow‐power, long‐range, and magnetic‐field‐insensitive approach for harnessing antiferromagnetic spins based on recent experimental progress, i.e., piezoelectric strain control, is introduced. Relevant theoretical and experimental studies have formed an attractive new branch in antiferromagnetic spintronics, which is dubbed “antiferromagnetic piezospintronics.”
Risk factors for early postoperative complications after D3 dissection for stage II or III colon cancer: Supplementary analysis of a multicenter randomized controlled trial in Japan (JCOG0404)
Authors: Nishizawa Yusuke , Akagi Tomonori , Inomata Masafumi , Katayama Hiroshi , Mizusawa Junki , Yamamoto Seiichiro , Ito Masaaki , Masaki Tadahiko , Watanabe Masahiko , Shimada Yasuhiro , Kitano Seigo 
Published: April 2019

AbstractObjectiveTo determine risk factors for early postoperative complications after D3 dissection for stage II/III colon cancer.BackgroundIdentification of risk factors for postoperative complications is essential in patients surgically treated for colon cancer. The Japan Clinical Oncology Group (JCOG) conducted a randomized controlled trial, JCOG0404, to confirm the non‐inferiority of laparoscopic surgery (LAP) to open surgery (OP) with D3 dissection for stage II/III colon cancer. This supplementary analysis was made to assess risk factors for surgery requiring D3 dissection using data from JCOG0404.MethodsProportion of postoperative complications of any grade (CTCAE ver. 3.0) until first discharge and risk factors for the most frequent complications were analyzed by univariable and multivariable analysis.ResultsAmong 1057 randomized patients treated between October 2004 and March 2009, 520 patients with OP and 525 patients with LAP were analyzed. Overall postoperative complications of all grades occurred in 190 patients (18.2%). Multivariable analysis showed that the risk factors for overall early postoperative complications were OP itself (odds ratio [OR] 2.01, 95% confidence interval [CI]: 1.38‐2.91, P = 0.0003) and operation time of >240 minutes (OR 1.94, 95% CI: 1.24‐3.02, P = 0.0036). The most frequent adverse event was wound complication (50/1045, 4.8%). In the univariable analysis, reconstruction, greater blood loss, OP, and higher body mass index were significantly associated with wound complication.ConclusionOpen surgery and longer operation time of >240 minutes were significant risk factors for postoperative complications. LAP surgery and shorter operation time could contribute to fewer postoperative complications in patients undergoing colectomy with D3 dissection. (Japan Clinical Oncology Group study JCOG 0404: NCT00147134/UMIN‐CTR: C000000105.)