bluuebunny/crossref_metadata_2025_split huggingface dataset:
ГОСУДАРСТВЕННОЕ НАЛОГОВОЕ РЕГУЛИРОВАНИЕ МАЛОГО И СРЕДНЕГО ПРЕДПРИНИМАТЕЛЬСТВА: МЕРЫ И ГАРАНТИИ
Authors: Изиев Камиль Абусалимович , Изиева Лейла Камиловна 
Published: June 2019

Цель исследования. Рассмотреть механизм функционирования налога на вмененный доход как наиболее оптимального режима для малого и среднего предпринимательства, а также проанализировать систему мер, предпринимаемых государством. Метод или методология проведения работы. Используя методы системного и статистического анализа, а также экспертных оценок, был проанализирован механизм расчета собираемости налога на вмененный доход. Собираемость ЕНВД связана не только с простотой расчета. На сегодняшний момент к ставкам налога рынок привык, предприниматель ориентируется на них в своем ценообразовании за долгое время существования ЕНВД. Именно эта простота и стабильность ставок – понимание и возможность прогнозирования дальнейшей деятельности, особенно в последние три года, несомненно, выдвигает этот налог как наиболее оптимальный для малого и среднего предпринимательства. Результаты. Государственное равноправие между налоговыми органами малого и среднего бизнеса – это основной приоритет в фискальных отношениях. Идеология налогового регулирования должна надежно закрепиться в общественном сознании участников бизнеса и носить не навязчивый характер, а гарантийный. Меры, применяемые со стороны государства в налоговой сфере, сейчас носят аккуратный поступательный характер, делается это только с одной целью – сдерживать и развивать, а не избавляться и ликвидировать. Область применения результатов. Результаты проведенного исследования могут быть использованы при прогнозировании доходов бюджета, а также при составлении программ социально-экономического развития. Выводы. Снижение налогооблагаемой нагрузки для малого и среднего предпринимательства – это государственная задача, но полного освобождения от налоговых мер никогда не будет. Оптимальные взаимоотношения участников налогового регулирования – вовремя собрать налоги без препятствий и возмущений. Это не значит, что стоит менять или вводить новые экономические налоговые принципы, необходимо инсталлировать современные изменения и вовремя подстраиваться под инновационное развитие всех экономических структурных программ в области налогов.
МЕНЕДЖМЕНТ НА ПРЕДПРИЯТИЯХ АПК И ПРОБЛЕМЫ ЕГО РАЗВИТИЯ
Authors: Камилов Магомагази Камилович , Камилова Патимат Дадаевна , Камилова Заира Магомедгазиевна , Гасанова Аида Джигановна 
Published: June 2019

Цель работы. Статья посвящена исследованию вопросов организации менеджмента предприятий агропромышленного комплекса и существующих проблем управления. Методы исследования. Главными методами исследования особенностей менеджмента предприятий агропромышленного комплекса являются описание и обработка литературных данных. Результаты. По степени разработанности проблемы менеджмента в АПК России превосходят западные, однако уровень внедрения и практического применения достижений значительно уступает зарубежным странам. Применяемые упрощенные технологии текущего менеджмента отечественных компаний агропромышленного сектора страны связаны с низкой технической оснащенностью предприятий и направлены на поддержание имеющейся системы в работоспособном состоянии. Однако нельзя использовать модель менеджмента одной страны в экономике другой без соответствующего учета ее социально-экономических, психологических и культурных факторов. В ХХI веке профессия менеджера-управленца довольно высоко востребована, это объясняется тем, что данные специалисты позволяют вывести компанию на новый уровень развития. Менеджеры – это специалисты, обеспечивающие успех коммерческой деятельности любой организации. Талантливый менеджер – это эффективный аналитик, который обладает умением анализировать ситуации, отличается дальновидностью, просчитывает наперед каждое действие, поскольку от этого зависит успех сделки, а, следовательно, и прибыль компании, его должен уважать коллектив и беспрекословно подчиняться, поэтому требования к таким специалистам достаточно высокие. Область применения результатов. Результаты проведенного исследования могут быть использованы при управлении предприятиями агропромышленного комплекса страны. Выводы. Развитие менеджмента в агропромышленном комплексе на современном этапе нельзя представить без учета существующих проблем агропродовольственного производства, обеспечения безопасности применяемых инновационных технологий, потребностей в квалифицированных кадрах, соблюдения принципов качества и безопасности производимой продукции, равноправной и мотивированной политики в системе управления производством. Применение мониторинга внешних и внутренних факторов организации, преимуществ и недостатков системы менеджмента в агропромышленном комплексе позволит повысить результативность методов управления, обеспечить качество, безопасность и эффективность использования материальных, финансовых, энергетических и трудовых ресурсов путем внедрения новых современных инновационных технологий. Профессия менеджера-управленца никогда не перестанет быть актуальной, поскольку торгово-рыночные отношения будут существовать всегда в обозримом будущем, а для организации эффективного бизнеса, управления производством и получения максимальной прибыли будут востребованы менеджеры-профессионалы.
Pengaruh Konsentrasi Glutaraldehida Terhadap Aktivitas Transesterase Enzim Lipase Terimobilisasi pada Proses Pembuatan Biodiesel dari Minyak Goreng Bekas
Authors: Primadevi Susan , Kresnadipayana Dian 
Published: June 2019

Penggunaan lipase sebagai biokatalis mempunyai beberapa kelemahan yaitu lipase tidak dapat digunakan kembali karena terlarut dalam media reaksi, struktur lipase sangat tidak stabil terhadap adanya perubahan lingkungan (suhu, pH, kekuatan ionik), sehingga menyebabkan enzim terdenaturasi. Solusi untuk mengatasi kelemahan penggunaan enzim tersebut adalah dengan imobilisasi enzim pada chitosan beads dengan metode crosslinking. Tujuan penelitian ini adalah mengetahui pengaruh variasi konsentrasi glutaraldehida terhadap aktivitas transesterase enzim lipase terimobilisasi pada proses pembuatan biodiesel .
Penelitian diawali dengan pembuatan kitosan dari limbah cangkang rajungan. Kitosan serbuk kemudian dimodifikasi bentuknya melalui proses swelling menjadi chitosan beads. Tahap kedua adalah pemurnian minyak goreng bekas melalui tahap despicing, netralisasi dan bleaching. Tahap ketiga yaitu imobilisasi enzim lipase pada chitosan beads dengan metode crosslinking dengan menggunakan variasi konsentrasi glutaraldehida. Tahap terakhir adalah pembuatan biodiesel dari minyak goreng bekas. Hasil penelitian menunjukkan bahwa kitosan yang dihasilkan memiliki rendemen sebesar 39,43%, derajat deasetilasi 83,83%, kadar abu 0,73%, kadar air 4,74% dan kadar nitrogen 7,18%. Chitosan beads yang dihasilkan memiliki diameter sebesar 3,55±0,38 mm. Konsentrasi metil ester tertinggi dihasilkan pada saat konsentrasi glutaraldehida 2%.
Uji Aktivitas Antibakteri Salep Ekstrak Kulit Batang Kesambi (Schleichera oleosa Merr) terhadap Staphylococcus aureus ATCC 25923 yang Diinfeksikan pada Kelinci
Authors: Dhego Anastasia P , Susanti Lina , Wibawa D. Andang Arif 
Published: June 2019

Tujuan penelitian ini adalah untuk mengetahui aktivitas antibakteri salep ekstrak etanolik kulit batang kesambi (Scheichera oleosa Merr.) dan konsentrasi yang efektif dari salep ekstraknya pada kulit punggung kelinci yang terinfeksi Staphylococcus aureus ATCC 25923.
Ekstraksi dilakukan secara maserasi menggunakan pelarut etanol 70%. Formula salep ekstrak kulit batang kesambi dibuat dengan basis hidrokarbon dengan tiga konsentrasi yaitu 6,25%, 12,5% dan 25% dengan salep Gentamicin sebagai kontrol positif. Pengamatan waktu penyembuhan dilakukan dengan cara mengamati lamanya penyembuhan infeksi pada kulit punggung kelinci setelah pemberian salep ekstrak kulit batang kesambi yang ditandai dengan hilangnya eritema dan nanah. Data yang diperoleh dianalisis dengan ANOVA satu jalan (signifikansi p<0,05).
Hasil dari penelitian menunjukan bahwa salep ekstrak kulit batang kesambi memiliki efektivitas pada penyembuhan infeksi bakteri Staphylococcus aureus dan terdapat perbedaan efektivitas pada setiap konsentrasi. Konsentrasi salep ekstrak kulit batang kesambi 25% memberikan efek penyembuhan yang lebih efektif dibandingkan dengan konsentrasi 12,5% dan 6,25%.
Metallurgical Failure Analysis of Cracked First Stage Vane of Heavy-Duty Industrial Gas Turbine Engine for Power Generation
Authors: Neidel A. , Wallich S. , Ullrich T. 
Published: June 2019

Abstract
A first stage turbine vane of a heavy-duty gas turbine engine, exhibiting an outward bulge of approximately 0.6 mm and a visible crack in the top coating, was delivered by the client for a detailed destructive failure investigation. The subject component was an experimental part used in a test field engine. The suction side wall of the casting was cut off to reveal a gaping crack on the inside of the aft cavity that was also visible by borescopic inspection. The cooling insert of the aft cavity was clean and did not have any blocked cooling holes. The cooling pattern on the inside wall of the aft cavity was unremarkable. No evidence whatever of impact damage was found on the suction side surface of the subject vane in the cracked region. The hypothesis as to the most probable root cause of the cracking that is still standing is a combination of low wall thickness, non-optimal process parameters for bond coat pre-heat, and potentially high thermal/mechanical loading during engine operation. It appears this is not a wide-spread phenomenon but rather an isolated occurrence.
Investigation of Deformation Mechanisms in an Austenitic Mn-Steel by means of Scanning Electron Microscopy and Electron Backscatter Diffraction
Authors: Hahn C. , Lukas M. , Ressel G. , Klein T. , Ebner R. 
Published: June 2019

Abstract
The aim of this work was to investigate the deformation mechanism in a highly alloyed austenitic Mn-steel, because these steels can deform by twinning and/or slip. Deformation by localized twinning or slip leads to formation of deformation structures on the surface, which are either bundles of deformation twins or slip bands. Such deformation structures around a standard Vickers hardness indent were investigated by means of scanning electron microscopy and electron backscatter diffraction to study the active deformation mechanism. Energy dispersive x-ray spectroscopy was conducted in order to study influences of segregation on the deformation.
The main result of the investigations is that the deformation structures are formed by dislocation slip in the (101)-orientation and that an influence of segregations in the alloy composition on the deformation mechanism was not observed.
Effect of soft and semi-rigid ankle braces on kinematic and kinetic changes of the knee and ankle joints after forward and lateral drop landing in healthy young women
Authors: Maeda Noriaki , Urabe Yukio , Sasadai Junpei , Numano Shuhei , Fujishita Hironori , Morikawa Masanori , Gao Fan , Kobayashi Toshiki 
Published: June 2019

BACKGROUND: Ankle braces are commonly used to protect ankle joints from a sprain by restricting inversion. However, the difference between a soft brace (SB) and a semi-rigid brace (SRB) regarding kinematic and kinetic changes of the lower limb joints after forward and lateral drop landing is unknown. OBJECTIVE: The aim of this study was to evaluate the effect of SB and SRB, on kinematic and kinetic changes after each drop landing in healthy young women. METHODS: Ten female adults were assessed for one leg while wearing SB, SRB or non-brace (NB). For assessing kinematic and kinetic changes after drop landing, the participant jumped and landed forward and laterally with one leg on a force platform. Knee and ankle joint angle and moment, peak ground reaction force (pGRF), time to peak GRF (TpGRF), the rate of force development (RFD) and GRF impulse (impulse) were measured. RESULTS: The results indicated that knee flexion angle, TpGRF, RFD, and impulse were significantly different between SRB and NB after forward drop landing. SRB demonstrated significant increases in RFD and decreases in impulse. CONCLUSIONS: Semi rigid brace may be beneficial in providing more restriction to the ankle joint for preventing ankle sprains during landing.
Functional electrical stimulation improves reaching movement in the shoulder and elbow muscles of stroke patients: A three-dimensional motion analysis
Authors: Cuesta-Gómez Alicia , Carratalá-Tejada María , Molina-Rueda Francisco , Miangolarra-Page Juan Carlos 
Published: June 2019

Background: Recovery of motor function following stroke is essential to restore adequate functionality. The use of functional electrical stimulation (FES) technology as a neuroprosthesis to enhance the motor function of the UL, and thus facilitate the performance of ADL, could lead to a stroke patient’s greater activity and participation in daily life. Objective: The aim of the present study was to establish whether the application of FES in patients who have suffered a stroke with UL motor impairment is able to modify and facilitate their reaching patterns, measured by a three-dimensional motion capture system. Methods: 20 patients with chronic stroke participated in this study. For muscle stimulation, the electrical stimulator Compex® was used. Motion analysis was performed using the VICON Motion System®. Joint movements of the thorax, shoulder and elbow were analyzed in the sagittal plane, during the reaching movement under two different conditions of stimulation: FES condition and placebo condition. Results: Differences between FES condition and placebo condition were observed. In the FES condition it was recorded: an increased shoulder flexion and elbow extension in the reaching movement. Conclusions: Functional electrical stimulation improved reaching movement in stroke patients with upper limb impairment.
Acute and chronic effects of single dose memantine after controlled cortical impact injury in adult rats
Authors: Abrahamson Eric E. , Poloyac Samuel M. , Dixon C. Edward , Dekosky Steven T. , Ikonomovic Milos D. 
Published: June 2019

Background: Altered glutamatergic neurotransmission after traumatic brain injury (TBI) contributes to excitotoxic cell damage and death. Prevention or suppression of such changes is a desirable goal for treatment of TBI. Memantine (3,5-dimethyl-1-adamantanamine), an uncompetitive NMDA receptor antagonist with voltage-dependent open channel blocking kinetics, was reported to be neuroprotective in preclinical models of excitotoxicity, brain ischemia, and in TBI when administered prophylactically, immediately, or within minutes after injury. Methods: The current study examined effects of memantine administered by single intraperitoneal injection to adult male rats at a more clinically relevant delay of one hour after moderate-severe controlled cortical impact (CCI) injury or sham surgery. Histopathology was assessed on days 1, 7, 21, and 90, vestibulomotor function (beam balance and beam walk) was assessed on days 1–5 and 71–75, and spatial memory (Morris water maze test, MWM) was assessed on days 14–21 and 83–90 after CCI injury or sham surgery. Results: When administered at 10 mg/kg, but not 2.5 or 5 mg/kg, memantine preserved cortical tissue and reduced neuronal degeneration 1 day after injury, and attenuated loss of synaptophysin immunoreactivity in the hippocampus 7 days after injury. No effects of 10 mg/kg memantine were observed on histopathology at 21 and 90 days after CCI injury or sham surgery, or on vestibulomotor function and spatial memory acquisition assessed during any of the testing periods. However, 10 mg/kg memantine resulted in trends for improved search strategy in the MWM memory retention probe trial. Conclusions: Administration of memantine at a clinically-relevant delay after moderate-severe CCI injury has beneficial effects on acute outcomes, while more significant improvement on subacute and chronic outcomes may require repeated drug administration or its combination with another therapy.
Expression patterns and functional evaluation of RGMa during the early phase of peripheral nerve regeneration using the mouse median nerve model
Authors: Jaminet Patrick , Schäufele Martin , Mager Alice , Fornaro Michele , Ronchi Giulia , Geuna Stefano , Schaller Hans-Eberhard , Rosenberger Peter , Köhler David 
Published: June 2019

Background: In this study, we evaluate the role of RGMa (Repulsive Guidance Molecule a) during peripheral nerve regeneration using the mouse median nerve model. Methods: By real-time PCR and Western Blot analysis, we examined expression changes of RGMa mRNA and RGMa protein in neural tissue after transection and microsurgical repair of the mouse median nerve distal to the transection site. We evaluated histomorphometrical changes in neural tissue distal to the injury site and functional recovery of the grasping force after median nerve transection and repair in wild-type mice and RGMa+/– heterozygous mice. Results: RT-PCR revealed a 1,8 fold increase of RGMa mRNA two weeks and a 4,4 fold increase of RGMa mRNA 3 weeks after nerve transection and repair in the nerve segment distal to the injury site. In Western blot analysis, we could show a high increase of RGMa in the nerve segment distal to the injury site at day 14. Histomorphometrical analysis showed significant differences between wild-type animals and heterozygous animals. The absolute number of myelinated fibres was significantly higher in operated heterozygous RGMa+/– animals compared to operated wildtye animals. Using the functional grasping test, we could demonstrate that peripheral nerve regeneration is significantly diminished in heterozygous RGMa+/– mice. Conclusions: Employing the mouse median nerve model in transgenic animals, we demonstrate that RGMa plays an important role during peripheral nerve regeneration.
Orientação acadêmica como espaço de integração intelectual, social e afetiva
Authors: Gandra Tatiane Krempser , Rocha Janicy Aparecida Pereira 
Published: June 2019

O presente artigo objetiva rememorar características da orientadora Adriana Bogliolo Sirihal Duarte conforme a percepção de suas orientandas. Para tanto, intercala elementos da literatura acerca da relação orientando-orientador com a narrativa de sete de suas orientandas, em nível de mestrado e doutorado. A narrativa se divide em três instâncias que se integram, a saber: (a) esfera intelectual, que centra-se nas contribuições epistemológicas da docente nas atividades da pós-graduação e no desenvolvimento da pesquisa; (b) esfera social, compreendida como uma ampliação do processo de orientação, estendendo-se à formação profissional dos discentes e percebendo o orientador como um mentor; (c) esfera afetiva, que aborda as diversas formas de suporte emocional que o orientador pode oferecer ao discente, guiando-o em sua vivência acadêmica. Os relatos evidenciam o extenso suporte oferecido pela orientadora Adriana ao longo de todo o processo de formação de mestres e/ou doutores por ela orientados. Muitas vezes, tal relação configurou-se como uma verdadeira parceria que se estendia, inclusive, para além da jornada acadêmica.
Acceptability, benefits, and challenges of video consulting: a qualitative study in primary care
Authors: Donaghy Eddie , Atherton Helen , Hammersley Victoria , McNeilly Hannah , Bikker Annemieke , Robbins Lucy , Campbell John , McKinstry Brian 
Published: June 2019

BackgroundPeople increasingly communicate online, using visual communication mediums such as Skype and FaceTime. Growing demands on primary care services mean that new ways of providing patient care are being considered. Video consultation (VC) over the internet is one such mode.AimTo explore patients’ and clinicians’ experiences of VC.Design and settingSemi-structured interviews in UK primary care.MethodPrimary care clinicians were provided with VC equipment. They invited patients requiring a follow-up consultation to an online VC using the Attend Anywhere web-based platform. Participating patients required a smartphone, tablet, or video-enabled computer. Following VCs, semi-structured interviews were conducted with patients (n = 21) and primary care clinicians (n = 13), followed by a thematic analysis.ResultsParticipants reported positive experiences of VC, and stated that VC was particularly helpful for them as working people and people with mobility or mental health problems. VCs were considered superior to telephone consultations in providing visual cues and reassurance, building rapport, and improving communication. Technical problems, however, were common. Clinicians felt, for routine use, VCs must be more reliable and seamlessly integrated with appointment systems, which would require upgrading of current NHS IT systems.ConclusionThe visual component of VCs offers distinct advantages over telephone consultations. When integrated with current systems VCs can provide a time-saving alternative to face-to-face consultations when formal physical examination is not required, especially for people who work. Demand for VC services in primary care is likely to rise, but improved technical infrastructure is required to allow VC to become routine. However, for complex or sensitive problems face-to-face consultations remain preferable.
La tour Ferrande à Pernes-les-Fontaines (Vaucluse) : nouvelle lecture du programme iconographique
Authors: Le Deschault de Monredon Térence 
Published: June 2019

Der Turm «Ferrande » in Pernes-les-Fontaines (im Departement Vaucluse) und sein ikonographisches Programm
Der Turm «Ferrande » in Pernes-les-Fontaines im Departement Vaucluse besitzt einen der besterhaltenen und vollständigsten Zyklen ziviler Historienmalereien des 14. Jhs. in Frankreich. Der Auftraggeber, ein Angehöriger der mächtigen provenzalischen Dynastie der Beaux hat im Turm seiner Privatresidenz einen komplexen Malereizyklus erstellen lassen, dessen Hauptthema die Eroberung Siziliens durch Karl von Anjou ist, und an der zwei der Herren von Beaux Anteil hatten. Weitere Themen, historischer, epischer oder moralischer Natur erweitern diese Thematik und es entsteht ein vielschichtiges ikonographisches Programm, das mehrere sich einander ergänzende und aufeinander bezugnehmende Erzählstränge bietet und eine Reihe von Beispielen und Gegenbeispielen erzeugt. Dank neuer Entdeckungen auf dem Gebiet der Heraldik und der Ikonographie schlägt der Autor für den Auftraggeber einen Namen vor und präzisiert die Entstehungszeit des Ensembles.