bluuebunny/crossref_metadata_2025_split huggingface dataset:
Outsourcing as a solution of problems of transfer price in multiple companies: A case study<p>Çokuluslu şirketlerde transfer fiyatlandırması sorunlarının çözümü olarak dış kaynak kullanımı (outsourcing): Bir vaka çalışması
Authors: Ayvaz Ednan 
Published: December 2017

The scope and complexity of international tax regulations on transfer pricing is largely focused on adhering to taxation rather than market competition. Outsourcing has been extensively described in order to comprehend it better for comparability functions and analysis, transfer pricing methods accepted by the OECD and the arm's length principle to identify similar transactions between independent parties. The aim of this study is to demonstrate the necessity of minimizing of the conflict between the tax auditors and multinational corporations and of the inefficiencies of tax rules and the arbitration mechanisms in transfer pricing. As a result of the work, it was explained in the case study that enterprises exposed to tax and tax penalties in large quantities because the tax authorities independently considered the comparable function analysis of the OECD guideline as outsourcing in determining the cost of the proposal in the framework of transfer pricing.Extended English abstract is in the end of Full Text PDF (TURKISH) file. ÖzetTransfer fiyatlandırması konusunda uluslararası vergi düzenlemelerinin kapsamı ve karmaşıklığı genel olarak piyasa rekabetinden ziyade vergiye riayet etmeye odaklıdır. Bu durum, uluslararası transfer fiyatlandırmasının yanı sıra muhasebe bağlamında transfer fiyatlandırmasının tartışılması gereğini ortaya çıkarmaktadır. Bağımsız taraflar arasındaki benzer işlemleri belirlemek için emsallerine uygunluk ilkesi (the arm’s length principle), OECD tarafından kabul edilen transfer fiyatlandırma yöntemleri ve karşılaştırılabilirlik fonksiyonları ve analizinin daha iyi anlaşılabilmesi için dış kaynak kullanımı (outsourcing) geniş şekilde açıklanmıştır. Bu çalışmanın amacı transfer fiyatlandırmasında çokuluslu şirketlerle vergi denetçilerinin arasındaki çatışmayı ve vergi kurallarında ve tahkim mekanizmalarındaki verimsizlikleri en aza indirme gerekliliğini ortaya koymaktır. Çalışmanın sonucunda, transfer fiyatlandırması çerçevesinde emsale uygun bedelin tespitinde vergi idaresinin, OECD rehberindeki karşılaştırılabilir fonksiyon analizini dış kaynak kullanımı olgusundan bağımsız olarak ele alması nedeniyle işletmenin yüklü miktarda vergi ve vergi ziyaı cezasına maruz kalması vaka çalışması çerçevesinde açıklanmıştır.
General high school administrators’ views about budget management competencies<p>Bütçe yönetimi yeterliklerine ilişkin genel lise müdürlerinin görüşleri
Authors: Karakütük Kasım , Özdoğan Özbal Ece 
Published: December 2017

The purpose of this research is to determine the competencies which the high school principals already have or should have about budget management. Within the scope of research, out 2412 high school principals, which create the population of the research, 332 were counted as a 5% margin of error and 385 principals were reached out in total. Collection of the research data was conducted via “The Survey of School Principals’ Budget Management Competencies”, which was prepared by researchers. While analyzing the data, frequency tests and chi square analysis were used. Within the scope of the research, it was found out that the high school principals were not as qualified as they though they should have been about budget planning, budget application and legal regulations about budget. In addition, it was also found out that there was not a huge difference but a visible one in terms of the competencies that high school principals should have and already have in accordance with the education they received. This result shows that there is the need of in-service-training for high school principals in order to raise their level of sufficiency about budget management.Extended English abstract is in the end of Full Text PDF (TURKISH) file. ÖzetBu araştırmanın amacı genel lise müdürlerinin bütçe yönetimi konusundaki yeterliklerinin belirlenmesi amaçlamaktadır. Araştırma kapsamında araştırmanın evrenini oluşturan 2412 genel lise müdüründen % 5 kabul edilebilir hata oranı göz önünde bulundurularak 332 genel lise müdürü belirlenmiş, araştırma kapsamında 385 genel lise müdürüne ulaşılmıştır. Araştırma kapsamında verilerin toplanması araştırmacılar tarafından hazırlanan “Okul Yöneticilerinin Bütçe Yönetimi Yeterlikleri Anketi” aracılığı ile gerçekleştirilmiştir. Veriler; yüzde, frekans ve ki kare ile analiz edilmiştir. Bu araştırma sonucunda; genel olarak lise müdürlerinin bütçenin planlanması, bütçenin uygulanması, bütçeyle ilgili hukuksal düzenlemelere ilişkin sahip oldukları yeterliklerin, sahip olunmasını düşündükleri yeterliklere göre daha az olduğu saptanmıştır. Ayrıca araştırmaya katılan lise müdürlerinin bütçe yönetimine ilişkin sahip olunması gereken ve sahip oldukları yeterliklerin bütçe yönetimi konusunda eğitim alma durumlarına göre anlamlı bir farklılık olmasa da ortalamaları açısından farklılaştığı sonucuna ulaşılmıştır. Bu sonuç, okul müdürlerine hizmet içi eğitim verilerek bütçe yönetimi konusundaki yeterliklerinin artırılması gerektiğini ortaya koymaktadır.
Stereotypes in health professional students – perspectives for research about interprofessional learning, teaching and working / Stereotype von Lernenden in den Gesundheitsprofessionen – Perspektiven für die Forschung zum interprofessionellen Lernen, Lehren und Arbeiten
Authors: Wild Heike , Ewers Michael 
Published: December 2017

Abstract

Background
As the scientific discourse about interprofessional learning, teaching, and practice has been gaining momentum in recent years, German-speaking countries still have a considerable amount of catching up to do compared with other countries. The discourse about stereotypes and their effects may serve as an example in this respect.

Objective
We set out to establish which theoretical and methodological approaches have been used in research on stereotypes endorsed by health professions students and which empirical findings are currently available on the effects of such stereotypes on interprofessional learning, teaching and practice. The main goal was to summarize the current research, to point out research desiderata and identify starting points for further research about this topic.

Methods
A broad narrative review of English and German literature was performed. Results were prepared, reflected and descriptive and analytical summarized.

Results
International research on stereotypes of health professions students in the interprofessional discourse is characterized by social-psychological theoretical and quantitative-empirical methodological approaches. Heterogeneous study designs limit the comparability and generalizability of current study findings. Answers to questions of whether and how stereotypes can be influenced through interprofessional learning, teaching, and practice were inconsistent in the literature.

Conclusion
Research findings on stereotypes endorsed by health professions students provided interesting theoretical and empirical perspectives for the debate surrounding interprofessional learning, teaching, and practice. These perspectives should be used to guide and stimulate further research on this topic in German-speaking countries.
Back to Pupillometry: How Cortical Network State Fluctuations Tracked by Pupil Dynamics Could Explain Neural Signal Variability in Human Cognitive Neuroscience
Authors: Schwalm Miriam , Rosales Jubal Eduardo 
Published: December 2017

AbstractThe mammalian thalamocortical system generates intrinsic activity reflecting different states of excitability, arising from changes in the membrane potentials of underlying neuronal networks. Fluctuations between these states occur spontaneously, regularly, and frequently throughout awake periods and influence stimulus encoding, information processing, and neuronal and behavioral responses. Changes of pupil size have recently been identified as a reliable marker of underlying neuronal membrane potential and thus can encode associated network state changes in rodent cortex. This suggests that pupillometry, a ubiquitous measure of pupil dilation in cognitive neuroscience, could be used as an index for network state fluctuations also for human brain signals. Considering this variable may explain task-independent variance in neuronal and behavioral signals that were previously disregarded as noise.
PRC2 Is Dispensablein Vivofor β-Catenin-Mediated Repression of Chondrogenesis in the Mouse Embryonic Cranial Mesenchyme
Authors: Ferguson James , Devarajan Mahima , DiNuoscio Gregg , Saiakhova Alina , Liu Chia-Feng , Lefebvre Veronique , Scacheri Peter C , Atit Radhika P 
Published: December 2017

AbstractA hallmark of craniofacial development is the differentiation of multiple cell lineages in close proximity to one another. The mouse skull bones and overlying dermis are derived from the cranial mesenchyme (CM). Cell fate selection of the embryonic cranial bone and dermis in the CM requires Wnt/β-catenin signaling, and loss of β-catenin leads to an ectopic chondrogenic cell fate switch. The mechanism by which Wnt/β-catenin activity suppresses the cartilage fate is unclear. Upon conditional deletion of β-catenin in the CM, several key determinants of the cartilage differentiation program, including Sox9, become differentially expressed. Many of these differentially expressed genes are known targets of the Polycomb Repressive Complex 2 (PRC2). Thus, we hypothesized that PRC2 is required for Wnt/β-catenin-mediated repression of chondrogenesis in the embryonic CM. We find that β-catenin can physically interact with PRC2 components in the CM in vivo. However, upon genetic deletion of Enhancer of Zeste homolog 2 (EZH2), the catalytic component of PRC2, chondrogenesis remains repressed and the bone and dermis cell fate is preserved in the CM. Furthermore, loss of β-catenin does not alter either the H3K27me3 enrichment levels genome-wide or on cartilage differentiation determinants, including Sox9. Our results indicate that EZH2 is not required to repress chondrogenesis in the CM downstream of Wnt/β-catenin signaling.
Analisis Cacat Blister Pada Kelongsong Bahan Bakar U3Si2/Al Menggunakan Ultrasonic Test
Authors: Fauzi Muhammad , Himawan Roziq , Rahmatullah Helmi Fauzi , Permana Setia , Gogo Antonio 
Published: December 2017

Integritas bahan bakar adalah salah satu aspek keselamatan yang harus dipertimbangkan selama reaktor nuklir beroperasi. Terbentuknya cacat pada bahan bakar setelah digunakan di dalam reaktor tidak diinginkan, karena dapat mempengaruhi unjuk kerja bahan bakar. Oleh karena itu, perlu dilakukan uji pasca iradiasi untuk menjamin integritas bahan bakar. Uji tak merusak menggunakan ultrasonic test adalah salah satu metode alternatif untuk melakukan uji pasca iradiasi. Analisis ini bertujuan untuk mendeteksi adanya cacat blister pada kelongsong bahan bakar nuklir tipe pelat. Pada uji pasca iradiasi menggunakan ultrasonic test perlu ditentukan parameter operasi agar diperoleh hasil yang akurat. Penentuan optimasi parameter ultrasonic test dilakukan terhadap kelongsong bahan bakar U3Si2/Al yang terdapat cacat blister. Pengujian dilakukan menggunakan dua teknik, yaitu teknik pulse-echo dan through transmission. Dari hasil pengujian diperoleh display A-scan berupa sebuah sinyal yang menunjukkan adanya cacat atau tidak. Tingginya sinyal tersebut kemudian dievaluasi sehingga diperoleh parameter optimal untuk penentuan adanya cacat. Hasil evaluasi menunjukkan bahwa cepat rambat gelombang longitudinal di medium air diperoleh sebesar 1545 m/s. Jarak optimal antara probe terhadap benda uji dengan teknik pulse-echo adalah 20 mm. Jarak optimal antar kedua probe dengan teknik through transmission adalah 40 mm. Pengujian pada bagian blister dengan teknik pulse-echo terjadi penurunan sinyal luaran sebesar 19 %FSH, sedangkan dengan teknik through transmission terjadi penurunan sinyal luaran sebesar 80 %FSH. Berdasarkan hasil penelitian dapat disimpulkan bahwa metode ultrasonic test dapat mendeteksi adanya blister pada pelat elemen bakar secara efektif. Dari kedua teknik yang digunakan untuk mendeteksi adanya cacat di dalam kelongsong bahan bakar diperoleh hasil bahwa teknik through transmission menunjukkan perbedaan sinyal luaran yang lebih jelas antara bagian normal dengan bagian blister pada kelongsong bahan bakar dibandingkan teknik pulse-echo. Parameter optimal dan teknik through transmission yang diperoleh selanjutnya akan digunakan untuk menentukan cacat pada pelat elemen bakar pasca iradiasi.Kata kunci: ultrasonic test, kelongsong AlMg2, blister, pulse-echo, through transmission.
Pengaruh Hidrogen Terhadap Kekuatan Tarik Kelongsong Bahan Bakar Nuklir Berbasis Paduan Zirkonium
Authors: Sigit Rohmad , Al Afghani Fajar , Setiawan Jan , Sungkono Sungkono 
Published: December 2017

Selama operasi reaktor nuklir, zircaloy-4 (Zr-4) sebagai kelongsong bahan bakar nuklir berada pada lingkungan yang berpotensi menimbulkan kegagalan mekanik, terutama akibat interaksinya dengan hidrogen. Hidrogen berdifusi ke dalam kelongsong dan pada saat melewati batas kelarutan akan terpresipitasi menjadi hidrida rapuh yang menyebabkan degradasi sifat mekanik. Teknik pengujian tarik ring digunakan dalam penelitian ini untuk mengetahui pengaruh keberadaan hidrida terhadap kekuatan tarik kelongsong Zr-4. Kelongsong Zr-4 dipanaskan pada temperatur 500 °C dan 600 °C dalam kondisi vakum selama satu jam yang diikuti dengan proses hidrogenasi bertahap hingga mencapai tekanan 1000 mbar dan ditahan selama tiga jam sebelum didinginkan secara normal di dalam tungku. Dengan menggunakan persamaan gas ideal diperoleh kandungan hidrogen yang terserap oleh kelongsong Zr-4 berturut-turut sebesar 674 ppm dan 1215 ppm pada temperatur hidrogenasi 500 °C dan 600 °C. Proses hidrogenasi pada temperatur 500 °C menyebabkan peningkatan kekerasan mikro hingga 36 % dan pada temperatur 600 °C dapat meningkatkan kekerasan mikro hingga 49 % jika dibandingkan dengan kelongsong Zr-4 tanpa perlakuan. Sementara itu, analisis mikrotruktur menunjukkan presipitat hidrida lebih banyak menempati batas butir. Presipitat hidrida lebih panjang dan tebal pada temperatur hidrogenasi yang lebih tinggi. Kenaikan jumlah hidrogen menghasilkan kenaikan nilai tegangan sebesar 4,4 %, penurunan nilai regangan sebesar 2,1 % dan kenaikan level kekerasan mikro Vickers sebesar 13 %. Hal ini menunjukkan bahwa keberadaan presipitat hidrida dalam kelongsong meningkatkan kekuatan tarik dan menurunkan daktilitasnya..Kata kunci: Hidrogen, kekuatan tarik, kelongsong, uji tarik ring, daktilitas.
Pengaruh Penambahan Ion Sulfat Terhadap Rekoveri Pemisahan Uranium Menggunakan Metode Kolom Penukar Anion
Authors: Boybul Boybul , Yanlinastuti Yanlinastuti , Anggraini Dian , Br. Ginting Aslina , Nugroho Arif , Kriswarini Rosika 
Published: December 2017

Pada penelitian sebelumnya telah diperoleh rekoveri pemisahan uranium sebesar 68,2137 % dengan metode kolom penukar anion menggunakan pelarut HCl 12 N. Dalam usaha untuk meningkat rekoveri tersebut maka dilakukan optimasi parameter pemisahan uranium dengan pelarut campuran HCl dan Na2SO4. Larutan standar uranyl nitrat sebanyak 500 µL digunakan sebagai umpan dengan larutan HCl variasi konsentrasi 6 N; 9 N; 12 N dan larutan Na2SO4 variasi konsentrasi 500 ; 1000 ; 1500 ; 2000 ; 2500 dan 3500 ppm sebagai larutan pereaksi. Dalam proses penukar anion, uranium terikat dalam resin dalam senyawa kompleks [UO2(SO4 )3]4- dan [UO2(SO4 )2]2-, kemudian dielusi menggunakan larutan HCl encer 0,15 N sebanyak 15 mL. Hasil elusi dipanaskan sampai hampir kisat dan ditambahkan 1 mL larutan HCl pekat untuk dilakukan proses elektrodeposisi. Planset stainless steel yang telah terdeposisi uranium kemudian dicacah menggunakan spektrometer alpha. Hasil pengukuran isotop uranium diperoleh kandungan 235U yang paling besar pada penggunaan pelarut HCl 9 N dan Na2SO4 1500 ppm dengan rekoveri pemisahan sebesar 95,7124 %. Optimasi parameter pelarut HCl 9 N dan Na2SO4 1500 ppm selanjutnya digunakan untuk pemisahan uranium di dalam PEB U3Si2/Al pasca iradiasi. Supernatan U3Si2/Al potongan bagian top, middle, dan bottom dipipet masing-masing sebanyak 500 µL sebagai umpan, kemudian dimasukkan ke dalam kolom penukar anion yang telah diberi resin Dowex-Cl sebanyak 1 gram. Dari hasil pemisahaan diperoleh kandungan isotop 235U pada PEB U3Si2/Al pascairadiasi potongan bagian top, middle, dan bottom masing-masing sebesar 13265,7866 µg/gPEB; 6923,9248 µg/gPEB; dan 12332,4175 µg/gPEB. Penggunaan pelarut HCl 9 M dan Na2SO4 1500 ppm dalam metode kolom penukar anion dapat meningkatkan rekoveri pemisahan uranium dari 68,2137 % menjadi 95,7124 %.Kata kunci: pemisahan, uranium, rekoveri, pelarut HCl dan Na2SO4
Produção artesanal e sustentável de bambu laminado colado
Authors: Reghin Filho José Ricardo , Callefi Mario Henrique Bueno Moreira , Miotto José Luiz 
Published: December 2017

Em dias em que a indústria da construção civil é uma das que mais impacta o meio ambiente, o bambu surge como um material alternativo, recurso renovável, versátil e de baixo impacto ambiental. Este trabalho visa estruturar um método artesanal e sustentável para a fabricação de bambu laminado colado. Para isso, foi proposto um método de confecção de peças de bambu laminado colado, a partir do emprego de adesivo poliuretano à base de óleo de mamona, que se divide em sete etapas principais: colheita; taliscamento; tratamento preservativo; usinagem das taliscas; preparo do adesivo; colagem e prensagem; e aplainamento final. As fases de produção foram realizadas de modo com que empregassem ferramentas com baixa tecnologia, além de técnicas de fácil execução. Verificou-se que o método de fabricação proposto manteve o caráter sustentável do material, além de fornecer bases para estudos futuros quanto à melhoria do processo produtivo. PALAVRAS-CHAVE: Bambu Laminado Colado. Produção Artesanal. Sustentabilidade.
Reformar a justiça pelas margens: um estudo da gestão estatal de conflitos
Authors: Sinhoretto Jacqueline 
Published: December 2017

O artigo analisa a emergência e o desenvolvimento de um projeto de reforma da justiça que apareceu no final dos anos 1980, no estado de São Paulo, com a intenção de democratizar a justiça: os Centros de Integração da Cidadania (CIC). Mediante o recorte empírico, o estudo aborda a gestão estatal dos conflitos em diferentes instituições, que mobilizam formas e saberes teóricos e práticos diversos, na oferta de serviços de justiça nos bairros de periferia da metrópole. A metodologia baseou-se em observação direta de atendimentos e audiências nos serviços policiais e judiciais do CIC e em entrevistas realiza- das com agentes estatais e os idealizadores do projeto. O conceito de campo estatal de administração de conflitos é mobilizado para discutir os resultados de pesquisa. Destaca-se o predomínio da lógica da circulação da riqueza em detrimento da gestão da violência na administração dos conflitos; destaca-se ainda que a utilização de serviços custeados pelo Estado não garante a administração de conflitos pelo direito estatal.
Mecanismos sociais de decisões judiciais: um desenho misto explicativo sobre a aplicação da medida socioeducativa de internação
Authors: Oliveira Thiago Rodrigues 
Published: December 2017

Este artigo trata de mecanismos sociais de decisões judiciais. O objetivo é explicar o processo de tomada de decisões que culminam na aplicação da medida de internação, no âmbito da justiça juvenil. A pesquisa consistiu em um desenho misto explicativo. Em um primeiro momento foram testadas as hipóteses da literatura com uma amostra representativa de adolescentes que passaram pela justiça entre 1990 e 2006. Em seguida, uma corte juvenil foi vi- sitada, tendo sido observadas audiências e oitivas. Os resultados indicam que o mecanismo-padrão da justiça juvenil envolve decisões tomadas a partir dos relatos policiais, criando uma proporcionalidade entre gravidade da infração e severidade da medida aplicada; e que há situações em que a definição da si- tuação é rompida, fazendo com que os operadores tomem medidas mais bran- das para jovens brancos, não-usuários de drogas e que estudam ou trabalham. Palavras-chave: Sistema de justiça juvenil; Decisões judiciais; Desenho misto explicativo.
Reconhecimento, justiça e desigualdade: uma agenda de pesquisa
Authors: Maciel Fabrício , Rosenfield Cinara , Schneider Élen 
Published: December 2017

Este artigo apresenta uma discussão sobre o “estado da arte” do tema do Gru- po de Trabalho “Reconhecimento, justiça e desigualdade”, que teve sua pri- meira edição realizada no 18º Congresso Brasileiro de Sociologia, em Brasília, no ano de 2017. Na primeira parte, tentamos imaginar novas aproximações e confrontos entre os três principais expoentes desta discussão: Charles Taylor, Axel Honneth e Nancy Fraser. Na segunda parte, apresentamos brevemente alguns avanços deste debate no cenário latino-americano. Na terceira parte, reconstruímos algumas repercussões e apropriações no ambiente acadêmico brasileiro, com ênfase na obra de três autores: Jessé Souza, Josué Pereira da Silva e Céli Pinto. Na conclusão, procuramos sugerir caminhos para possíveis desdobramentos teóricos e empíricos a partir de uma articulação criativa e inovadora entre os três conceitos.
Hanseníase virchowiana e múltiplas reações em paciente atendido pela primeira vez na dermatologia
Authors: Moreira Diego Henrique , Santana Hernani Lopes 
Published: December 2017

A Hanseníase é um problema de saúde pública, devido a sua endemicidade em todo território brasileiro. Esta afecção crônica é causada pela Mycobacterium leprae, um bacilo álcool-ácido resistente, de alta infectividade e baixa patogenicidade. Relaciona-se com uma grande variedade de lesões cutâneas. O objetivo deste artigo é apresentar um caso de hanseníase virchowiana diagnosticado em fase avançada e com manifestações clínicas exuberantes; caso que, felizmente, é pouco comum, na atualidade.
Palavras-chave: Hanseníase. Hanseníase Virchowiana. Doenças endêmicas.
Leprosy is a public health problem due to its endemicity throughout Brazil. This chronic disease is caused by Mycobacterium leprae, a bacillus resistant acid-high infectivity and low pathogenicity. It relates to a variety of skin lesions. The aim of this paper is to present a case of lepromatous leprosy diagnosed at an advanced stage and with exuberant clinical manifestations; case, fortunately, is not common today.
Keywords: Leprosy. Leprosy, lepromatous. Endemic diseases.
Teaching Reading Comprehension through Focal Points on R2D2 Model
Authors: Rayanto Yudi Hari 
Published: December 2017

<p><em>The purposes of this research are to find out (1) college students’ response during the learning process on Reading comprehension, (2) college students’ learning achievement during the learning process on Reading comprehension. The data are gained from questionnaires and test given to 31 college students in 12 meetings. From 12 meetings, there were two college students did not attend the learning process. And automatically, the researcher only gets 29 questionnaires and answer sheets. All data are analyzed by using descriptive quantitative study. The result shows that college students’ response is categorized high, that is 0,93 (93%) and the result of college student’s learning achievement can be categorized high, all students get more than 90.</em></p><p><em>Keywords:</em><em> Teaching, Learning, Reading, R2D2, Focal points</em></p>
El principio de la prohibitio reformatio in pejus en el derecho procesal penal del Ecuador. Una mirada histórica y una mirada actual
Authors: Guevara Elizalde Robert 
Published: December 2017

A esta institución procesal penal, materia de este ensayo, se la estudia como una garantía para el procesado dentro de un juicio en el que ha sido condenado. En esta garantía, el juez superior no puede agravar la pena impuesta y recurrida por el condenado. Este estudio examina su aparición histórica, su ejercicio pleno y los casos por los que se concreta su abolición en el Ecuador. Esta evolución se describe en este breve estudio.