bluuebunny/crossref_metadata_2025_split huggingface dataset:
Principales diferencias de las cooperativas en el Impuesto sobre Sociedades en territorio de régimen común y en los Territorios Históricos del País Vasco. Algunas reflexiones y propuestas
Authors: Zaldua Azkuenaga Iván 
Published: July 2024

El régimen fiscal de las sociedades cooperativas se erige en uno de los mecanismos en manos del legislador para cumplir con el mandato constitucional dispuesto en el artículo 129.2 CE. En el presente artículo se pretende realizar un resumen del régimen fiscal de las Cooperativas en el País Vasco, en sus tres territorios históricos, en comparación con el régimen aplicable en el territorio de régimen común. En particular, se analizará la regulación fiscal vasca de las cooperativas de segundo y ulterior grado, la consolidación fiscal como régimen especial para acometer procesos de integración cooperativa y la problemática existente en relación con el régimen de operaciones vinculadas. Se pretende también realizar una reflexión con el fin de plantear alternativas que puedan hacer más atractiva, desde el punto de vista tributario, la utilización de las sociedades cooperativas fuera de los sectores tradicionales, adaptándolas a la nueva economía.
Recibido: 30 octubre 2023 Aceptado: 10 junio 2024
A vueltas con la regulación de las aguas de baño en la Unión Europea: ¿hacer de la necesidad, virtud?
Authors: Torres Cazorla María Isabel 
Published: July 2024

La regulación de la calidad de las aguas de baño en la Unión Europea es un tema que hunde sus raíces en la década de los setenta del pasado siglo xx, con la adopción de la primera directiva sobre el particular (Directiva 76/160/CEE). La misma fue sucedida, más recientemente, por la Directiva 2006/7/CE, que en la actualidad se encuentra sometida a un proceso de discusión y —eventualmente— revisión. Este trabajo analiza la regulación llevada a cabo hasta la fecha, las propuestas de mejora de la misma y los problemas y obstáculos que se han encontrado para poner en práctica los objetivos delineados por las directivas antedichas. Se trata de un tema donde medio ambiente, seguridad y salud están imbricados, teniendo como telón de fondo el uso recreativo de las aguas de baño (marítimas y agua dulce) en condiciones sanitarias seguras.
Recibido: 18 marzo 2024 Aceptado: 29 mayo 2024
Uptake of health insurance by the informal sector workers at Kenyatta market, Kibra sub-county, Nairobi County, Kenya
Authors: Okumu Mary , Wanyonyi Luketero S , Wabuya Kikete D 
Published: July 2024

The uptake rate of health insurance in many countries is quite low, particularly in Africa and East Asia. In Kenya, the National Health Insurance has been lowly taken up by employees involved in the informal economy, this has been credited to a host of factors. This paper assessed the influence of education level, income level, marital status, and religious affiliations on the rate at which the National Health Insurance is taken up by informal sector employees in Kenyatta market. The theories of Maslow hierarchy of needs and Planned behaviour were anchors for the study. Descriptive research design was used. A sample of 241 respondents was chosen from the different strata identified based on a simple random sampling technique. Instruments validity was checked by experts in the field while Cronbach alpha coefficient was used in checking reliability. The findings show that only 64.4% of the sampled respondents had enrolled in NHIF scheme despite government policy that every Kenyan 18 years and above must enroll for NHIF. In addition, based on the binary logistic regression, it was found that education and income were positive significant predictors of NHIF uptake, religious affiliations have a negative influence on uptake of NHIF, and marital status was not a significant predictor of uptake of NHIF. The study findings will be significant to researchers in the area of project management in particular health projects financing.
Psychosocial barriers to promoting self-directed and autonomous learning: The perception of students and lecturers in Malaysia
Authors: Esmaeil Ahmad Azmi Abdel Hamid , Dzulkifli Dg Norizah Binti Ag Kiflee @ , Maakip Ismail , Halik Murnizam , Marshall Sanen 
Published: July 2024

It can be difficult to align with the present theoretical change in education from teacher-centered to student-centered learning especially in high-power distance cultures like Malaysia that are communal. This study aims to investigate the perceptions of students and lecturers regarding the psychosocial barriers to promoting self-directed and autonomous learning in the Malaysian context. The qualitative research method was chosen based on the research questions. Qualitative research allows the researcher to understand people's beliefs, attitudes, perceptions and behaviors. This study used purposive sampling and semi-structured interviews were conducted with thirteen students and four lecturers at a Malaysian public university. The study found two types of challenges: personal (within the student) and environmental (surrounding the student). Personal obstacles include ideas about the value of education such as an emphasis on grades and diplomas as well as attitudes towards life, such as a propensity for hedonism and a need for spoon-feeding. Environmental barriers include a lack of encouragement for critical thinking, the development of student dependency, issues with university regulations, family and lecturers' attitudes and teaching methods. These challenges were explained using Hofstede's, self-determination and ARCS theories. The study highlights how important it is for teachers to modify their pedagogical approaches and attitudes in order to encourage student-centered learning as well as how important it is for students to get more assistance and support.
Religion, Education, and Maintaining Ethno-religious Harmony in Sanggau, West Kalimantan
Authors: Ruslan Ismail , Amri Faizal , Yusriadi Yusriadi 
Published: July 2024

This study aims to explore the role of religion and education in maintaining inter-ethnic harmony in Sanggau, West Kalimantan, Indonesia. Sanggau, with its ethnic diversity including Malays, Dayaks, Chinese and others, provides a rich context for understanding how inter-group harmony can be maintained through religious and educational interventions. This study uses qualitative methods, including in-depth interviews with religious leaders, community leaders and teacher, as well as observation and documentation of religious, educational and social activities in Sanggau. The findings of this study indicate that small-scale conflicts over religious issues are common in the Sanggau. The conflict arose because of the multi-religious and multi-ethnic situation. Conflicts arose over the construction of places of worship, religious changes and interfaith marriages. However, these conflicts have been resolved through ethno-religious and educational approaches. Group identity is used to strengthen the bonds of fraternity, as expressed in the phrase "kita menyadi’ (we are brothers)". A shared identity is built on the traces of origin, history and the values of local wisdom that are inherited. Local initiatives have also emerged to promote ingroup cooperation through religion and education, successfully cultivating the values of tolerance as the key to maintaining harmony. Religious approaches have given way to ethnic approaches, and education has been part of strengthening narratives of togetherness and peace. Joint religious activities, such as the celebration of religious holidays and inclusive education programmes involving students from different ethnic backgrounds, have proven effective in strengthening solidarity and mutual understanding.
Motor cortical neuromodulation in women with Interstitial Cystitis/Bladder Pain Syndrome: reducing pain by improving brain and muscle activity
Authors: Johnson Eileen V. , Bachmann DPT Molly , Yani Moheb S. , Garcia Giselle I. , Rodriguez Larissa V. , Kutch Jason J. 
Published: July 2024

Abstract

Introduction:
Interstitial Cystitis/Bladder Pain Syndrome (IC/BPS) is a chronic pain condition creating a wide range of urologic and pain symptoms. There is currently limited evidence to understand the mechanisms of IC/BPS. There have been recent studies suggesting that altered function in brain motor areas, particularly the supplementary motor cortex (SMA), relate to altered bladder sensorimotor control and may play an important role in IC/BPS. This study aims to provide evidence that non-invasive stimulation targeting the motor cortex may help reduce IC/BPS pain, as well as better understand the neural mechanism by which this stimulation targets neuromuscular dysfunction.
Methods and analyses:
This study is a two-group quadruple-blinded randomized controlled trial (RCT) of active vs. sham repetitive transmagnetic stimulation (rTMS). In addition, our study will also include functional magnetic resonance imaging (fMRI), pelvic floor electromyography (EMG), pelvic exam and outcome measures and questionnaires to further study outcomes.
Ethics and dissemination:
All aspects of the study were approved by the Institutional Review Board of the University of Southern California (protocol HS-20-01021). All participants provided informed consent by the research coordinator/assistants. The results will be submitted for publication in peer-reviewed journals and disseminated at scientific conferences.
Trials Registration:
Clinicaltrials.gov NCT04734847 Registered on 2021-02-01.
Antiviral therapy improves postoperative survival in elderly HBV-related HCC patients: a propensity score analysis
Authors: Zhang Jinyu , Wu Qionglan , Zeng Jinhua , Liu Jingfeng , Zeng Jianxing 
Published: July 2024

Abstract

Purpose
We investigated the effects of postoperative adjuvant antiviral therapy (AVT) in elderly patients following curative treatment for hepatitis B virus (HBV)-related hepatocellular carcinoma (HCC).
Methods
A total of 300 elderly patients (≥ 65 years) with HBV-related HCC were recruited, which comprised 123 non-AVT group and 177 AVT group. Propensity score matching (PSM) was developed to reduce any bias in patient selection. Independent risk factors were identified by Cox regression analysis.
Results
After PSM, the 1-, 3-, and 5-year overall survival rates in the AVT group and non-AVT group were 97.5%, 76.0%, 55.0%, and 83.5%, 60.1%, 40.9%, (p = 0.003), respectively. Multivariate Cox analysis revealed that postoperative adjuvant AVT was the independent protective factor associated with mortality (HR = 0.46, 95%CI = 0.31–0.68, p < 0.001).
Conclusions
Among patients who underwent curative hepatectomy for elderly HBV-related HCC, postoperative adjuvant AVT can improve long-term survival and was the independent protective factor associated with survival.
The potential effects of the combination (Cytidine, Uridine and Zinc) on gut microbiota and clinical parameters of healthy rats
Authors: Othman Maram A. , Barakat Muna , Omar Amin , Athamneh Tamara , Zrieq Rafat , Al-Alwany Ruaa R. , Al-Najjar Mohammad AA 
Published: July 2024

Abstract

Background/Aims
As healthy gut flora contributes to mammalian health, the focus of this study is to investigate the effect of the combination of (Uridine, Cytidine, and Zinc) compared to individual supplements on the diversity of gut microbiota in healthy rats, and on other clinical parameters.
Methods
The 16S rRNA gene sequencing was used to study the diversity and abundance of gut microbiota. Liver enzymes were monitored by measuring serum level of (ALP and ALT), serum fasting blood glucose level, latency to fall, index of nociception and body weight were monitored. The previously mentioned analysis was done to study the effect of orally taken combination of (Uridine, Cytidine and Zinc) and the separate intake of these supplements on gut microbiota and other parameters in 35 healthy white Wistar rats for six weeks.
Results
The study findings showed that both the combination and the individual supplements enhanced the abundance of Clostridia and decreased Bacteroidia. Clostridia: Bacteroidia ratio increased from 1:2.5 to 1:1.2 by the last day of treatment in the combination group. Moreover, combination supplement reduced fasting blood glucose level (P < 0.0001), improved rats’ motor activity (P < 0.05), reduced nociception Index (P < 0.0001) and decreased the ALP liver enzyme level in healthy rats (P < 0.05).
Conclusions
The studied combination supplement was found to be safe and no harmful change on gut microbiota was noticed. This was clear from the normal level of the tested clinical parameters such as fasting blood glucose level and motor activity.
Community Engagement and Local Collaboration: A Framework to Enhance Women’s Participation in a COVID-19 Vaccine Immunogenicity Study in Liberia
Authors: Wilson Barthalomew , Dennis Dehkontee , Nyuangar Garmai , Faley Patrick , Bongolee Ophelia , Sumbo Louvina , Smolskis Mary , Ridzon Renee 
Published: July 2024

Abstract

Background
Morbidity and mortality from the COVID-19 pandemic has spurred urgent COVID-19 vaccination efforts worldwide. In April 2021, Liberia launched its COVID-19 vaccination campaign, achieving 63% vaccination coverage in Montserrado County by July 2022. In August 2021, the Partnership for Research on Vaccines and Infectious Diseases in Liberia initiated the International Study on COVID-19 Vaccines to Assess Immunogenicity, Reactogenicity, and Efficacy. This study was funded by the US National Institutes of Health and is an observational study to evaluate the immune response to COVID-19 vaccines over two years across multiple countries, including Liberia. However, health facility-based recruitment targeting vaccinated individuals revealed low enrollment of women in Liberia, underscoring the need to enhance women's participation in the study.
Methods
A mitigation plan was developed. Stakeholder mapping and advocacy meetings were conducted to garner community support and align the study with local health priorities. Media engagements were held to promote study recruitment. Mobile teams were deployed to local community centers to provide education, dispel rumors, and facilitate vaccination and study enrollment.
Results
Listening sessions identified barriers hindering women's vaccine acceptance and study enrollment, prompting the development of tailored strategies. Barriers to vaccinations included women's inability to access vaccination sites and rumors about vaccine effects on reproduction. Thirteen community meetings were held, resulting in an increase in the proportion of women in the study from 34% in September 2021 to 46% in April 2022.
Conclusions
Community-driven interventions facilitated vaccine uptake and increased participation in our study, emphasizing the significance of ongoing community engagement in clinical research.
Reliability and Asymmetry Associated with Different Plantar Flexion Assessments Using a Portable Fixed Dynamometer
Authors: Hagley Patrick , Ryan Chloe , Ye-Lee Dana , Cronin John 
Published: July 2024

Abstract

Background
Decreased plantar flexion strength has been linked to several lower limb injuries such as ankle sprains, Achilles tendon ruptures and calf muscle strains. Therefore, it would seem important to assess and monitor an individual’s plantar flexion strength.
Aims
The purpose of this study was to, 1) quantify the intra- and inter-session reliability of a portable fixed dynamometer (PFD) for measuring peak force (PF) and peak RFD (PRFD) during two dynamic plantar flexion assessments, and 2) determine the inter-limb and inter-protocol asymmetries for PF and PRFD.
Methods
Eleven participants completed both neutral and maximal dorsi-flexed movements over three testing sessions separated by seven days.
Results
Good to excellent relative consistency (intraclass correlation coefficients – ICC) and acceptable absolute intra- and inter-session reliability (coefficient of variation – CV) was observed for PF during both protocols (ICC = 0.90–0.99, CV = 1.6–5.3%). Poor to moderate intra- and inter-session reliability was observed for PRFD measures during both protocols (ICC = 0.48–0.96, CV = 5.7–27.0%). There were no differences between left and right legs except for PRFD for the neutral position (p < 0.05, ES = -0.82). There were significant differences between protocols, with the neutral position producing higher force outputs (p < 0.01, 6.44–66.22%, ES = 1.05–1.75).
Conclusions
It appears that PFD can be used to reliably measure PF during two dynamic plantar flexion protocols in a healthy male population, however the results from the different protocols cannot be used inter-changeably.
FERMENTATION ENHANCES THE ANTIPROLIFERATIVE ACTIVITIES OF ANNONA SQUAMOSA SEED POLYSACCHARIDES ON HUMAN MCF-7 AND RHABDOMYOSARCOMA
Authors: Dare Christianah Adebimpe , Oluremi Bolaji Bosede , Akinleye Toluwanimi Emmanuel , Adeniji Johnson Adekunle , Adewumi Moses Olubusuyi , Oyedapo Oluokun Oluboade 
Published: July 2024

Cancer is a primary cause of death globally and a significant public health concern. Polysaccharides are complex carbohydrates found abundantly in natural sources, including plants, and have attracted interest due to their possible health advantages, including anticancer activities. Annona squamosa, also known as the sugar apple, has long been prized for its healing properties, thus an intriguing candidate for investigating its potential effects on cancer cells. Through boosting bioavailability, producing active metabolites, enriching the nutrient profile, altering the composition of bioactive substances, and influencing the gut microbiota, fermentation plays a crucial role in promoting the antiproliferative effects of food. Polysaccharide was extracted from the fermented and unfermented cotyledon and coat of A. squamosa seed, characterised by HPLC, and antiproliferative activity was investigated using the MTT assay on human breast adenocarcinoma (MCF-7) and rhabdomyosarcoma (RD) cell lines. The Vero cell line obtained from the kidney of a green monkey of African descent was used for selectivity. The polysaccharides displayed antiproliferative activity against the cancerous cell lines MCF-7 (breast cancer) and RD (rhabdomyosarcoma-soft tissue sarcoma), with IC50 values ranging from 27.10 ± 0.61 to 57.01 ± 0.06 µg/ml and a good selectivity for the cancer cells over normal body cells (Vero), with fermented better than unfermented. In conclusion, A. squamosa seed polysaccharides exhibited antiproliferative properties on MCF-7 and RD, which could be explored in developing a novel drug in cancer prevention and treatment.
Upaya Peningkatan Popularitas dan Profitabilitas Menu Makanan Dengan Metode Menu Engineering
Authors: Wahyudi Kadek Andi , Sinaga Firman , Amir Firlie Lanovia , Parwati Komang Shanty Muni 
Published: July 2024

Koin Café Canggu memiliki berbagai ragam makanan dan minuman. Penelitian ini bertujuan untuk memperoleh data mengehai popularitas, profitabilitas dan klasifikasi Menu Engineering item menu makanan pada Koin Café Canggu. Menu Engineering merupakan metode yang digunakan untuk menganalisis dan mengklasifikasikan item menu. Hasil penelitian pada analisis keseluruhan menu makanan di Koin Café Canggu dari 100% memperlihatkan klasifikasi Star sebesar 28%, Puzzle 26%, Plowhorse 22% dan Dog 23%. Menu makanan yangmana mempunyai popularitas lebih tinggi daripada item menu lainnya adalah Curved Chicken Salad yaitu terjual sebanyak 128 dan kemungkinan keuntungan tertinggi dari seluruh menu makanan adalah Salmon Bagel yaitu sebesar Rp. 4.533.750. Yang mana jenis menu makanan di Koin Café Canggu dengan popularitas dan profitabilitas terendah yaitu Seafood pizza yang tidak memperoleh penjualan dengan margin kontribusi Rp. 0.

Koin Café Canggu has a wide variety of food and drinks. This study aims to obtain data on the popularity, profitability and classification of Menu Engineering food menu items in Koin Café Canggu. Menu Engineering is a method used to analyze and classify menu items. The results of the research on the analysis of the overall food menu at Koin Café Canggu from 100% showed a Star classification of 28%, Puzzle 26%, Plowhorse 22% and Dog 23%. The food menu which has a higher popularity than other menu items is the Curved Chicken Salad which sold as many as 128 and the highest possible profit of the entire food menu is Salmon Bagel which is Rp. 4,533,750. Which type of food menu at Koin Café Canggu with the lowest popularity and profitability is Seafood pizza which does not get sales with a contribution margin of Rp. 0.
El deseo en la transmisión del conocimiento. Una experiencia en convivencialidad
Authors: Mazzucco Eugenio Pablo , Gilli Lisa María 
Published: July 2024

«Lo que entra a la cabeza, de la cabeza se va. Lo que entra al corazón, se queda y no se va más.»“, nos decía el Profesor Teodoro Elías Isaac, a quien hacemos homenaje. Desde la vivencia como alumnos-colegas, compartiremos su singular modo de transmitir el conocimiento, desde lo sensorial y los afectos. El compromiso y el gusto por aquella experiencia nos hicieron sus discípulos. En correspondencia deseamos hoy cuidar y transformar su legado. Lo hacemos en el marco de la libertad democrática que hoy podemos celebrar. Y desciframos en su legado un enseñaje democratizado. Nos decía…” quien no es consciente de la propia ignorancia, queda en la ignorancia”. Nos ofrecía una urdimbre para tramar hilos de mitos, etimologías, constelaciones, religiones, elementos del psicoanálisis, mientras las cáscaras sonoras de las parábolas revelaban significaciones ocultas. Indicaba mojones, abriendo caminos para el proceso interno del aprendizaje, mediado por la comunicación, en una transmisión muy diferente a lo absolutamente racional, donde el profesor en asociación libre y el alumno en atención flotante, hacía esbozos de saberes que luego se integraban en una producción personal con el compromiso de abrirla a los diferentes colectivos. “Las palabras nos han sido dadas para meditar”, refería, casi en cada encuentro. En su transmisión nos legó una estructura de acceso a los conocimientos para poder apropiarnos de ellos en libertad, respeto, responsabilidad individual y colectiva y en convivencialidad. De este modo abrimos interlocución con el lector, como aporte académico específico, con el propósito de que promueva nuevas narrativas en construcción colectiva para la transformación cultural y prácticas emancipatorias.
Briquettes as an Alternative Fuel to Wood for Circular Economy in Paddy Straw
Authors: Dogra Ritu , Singh Iqbal , Singh Manpeet , Singh Jasvarinder , Kumar Dhiraj 
Published: July 2024

The study was conducted during rabi from November to March, 2019–20 at Department of Renewable Energy Engineering, PAU Ludhiana, Punjab, India to explore the new alternate biofuel for industry and cooking needs. Briquetting is one of the techniques that were not matured as required in the developing countries. Briquettes were prepared from chopped paddy straw, which is considered as waste and generally set on fire for clearing the fields. The aim of the investigation was to utilize field waste for thermal energy source in industry as well as for cooking in farming society. This endeavor could provide a ray of hope for paddy straw management in ex-situ application at large scale along with environmental benefits of preventing open burning. Briquettes were prepared on piston type briquetting machine with diameter 70 mm and the resultant fuel was compared with wood for physicochemical as well as thermal properties. It was observed from proximate and ultimate analysis that the paddy straw briquettes have similar properties as compared to the wood. Also, the calorific value of paddy straw briquettes was equivalent to wood and showed insignificant difference statistically. But the ash content of paddy straw briquettes was more than wood. The results showed that the calorific value, bulk density, ash content, and volatile matter of paddy straw briquettes were 15.29 MJ kg-1, 639.22 kg m-3, 23.46% and 64.03%, respectively. The paddy straw briquettes were evaluated in biomass cook stoves using water boiling test.