bluuebunny/crossref_metadata_2025_split huggingface dataset:
Modern Tax Policy in the Context of the Financial Crisis
Authors: Атоева З.К. 
Published: July 2024

Данная статья исследует теоретические аспекты налоговой политики Российской Федерации. В данной статье рассматриваются налоги с точки зрения источника доходов для государства, с учетом моментов, где налоговая политика может быть улучшена для увеличения эффективности. Налоговая политика является важным элементом в социально-экономическом направлении государственного управления, который включает различный комплекс мероприятий налогового регулирования. Рассматриваются возможные улучшения налоговой политики: как введение новых налогов, так и улучшение уже существующей системы налогового сбора. Также в данной статье рассмотрены основные меры налоговой политики, предложенные автором статьи.
This article explores the theoretical aspects of the tax policy of the Russian Federation. This article discusses taxes from the point of view of the source of revenue for the state, given the points where tax policy can be improved to increase efficiency. An integral part of financial policy is the state tax policy, which is a set of measures in the field of tax regulation aimed at achieving the optimal level of tax burden, depending on the nature of the macroeconomic objectives. Possible improvements in tax policy, both the introduction of new taxes and the improvement of the existing tax collection system, are considered. Also in this article, the main tax policy measures proposed by the author of the article are considered.
Quality of Social Services: Analysis and Areas of Improvement
Authors: Маллаева М.И. , Абуталимова Ф.Ш. 
Published: July 2024

Статья посвящена исследованию качества социальной услуги. Приводятся некоторые трактовки категории социальная услуга . Обобщены результаты мониторинга качества услуг, предоставляемых учреждениями социальной защиты Республики Дагестан. Сделанные выводы послужили основой для выдвижения тезиса о необходимости повышения качества социальных услуг. Даны рекомендации по оценке качества социальной услуги и некоторые направления его повышения.
The article is devoted to the study of the quality of social services. Some interpretations of the category social service are given. The results of monitoring the quality of services provided by social protection institutions of the Republic of Dagestan are summarized. The conclusions were the basis for the thesis of the need to improve the quality of social services. Recommendations for assessing the quality of social services and some ways to improve it are given.
A METHODOLOGICAL APPROACH TO ASSESSING THE EMC OF BASE STATIONS OF THE LAND MOBILE SERVICE AND ONBOARD EQUIPMENT OF A RADIO ENGINEERING SYSTEM FOR SHORT-RANGE NAVIGATION AND LANDING
Authors: Шепелев С.В. , Иванюк В.С. , Григорьев В.А. , Коротков М.В. 
Published: July 2024

В статье обосновывается и предлагается методический подход к оценке электромагнитной совместимости радиоэлектронных средств (РЭС) базовых станций сухопутной подвижной службы и бортового оборудования радиотехнической системы ближней навигации и посадки. Учитывается диаграмма направленности антенн базовых станций в вертикальной плоскости и эффект группового воздействия.
The article justifies and proposes a methodological approach to assessing the electromagnetic compatibility of radio electronic means of base stations of the land mobile service and on-board equipment of the near navigation and landing radio engineering system. The directional pattern of base stations’ antennas in the vertical plane and the effect of group action are taken into account.
Features of Clinical Manifestations of Diabetic Polyneuropathies and their Treatment
Authors: Аленикова О.А. 
Published: July 2024

Диабетические полинейропатии (ДПН) гетерогенны по клиническим проявлениям, течению и патогенезу. В статье представлены особенности клинических проявлений различных типов ДПН, подходы к их диагностике и лечению. В клинической практике в большинстве случаев диагноз ДПН основывается на выявлении боли и/или характерных сенсорных симптомов, результатах физикального обследования, оценки неврологического статуса и нейрофизиологических исследований. Комплексный подход к диагностике ДПН, основанный на знании клинических особенностей с использованием специфических методов исследования, позволяет выявить поражение периферических нервов на ранних стадиях заболевания, что особенно важно для назначения эффективной терапии. Помимо своевременной постановки диагноза, важно также распознавание сопутствующих состояний для более корректного патогенетического лечения ДПН. При этом выбор препаратов осуществляется индивидуально с оценкой эффективности и безопасности лечения, а при необходимости производится замена препаратов и/или назначается комбинированная терапия.
Diabetic polyneuropathies (DPN) are heterogeneous in clinical manifestations, course and pathogenesis. The article presents the features of clinical manifestations of various types of DPN, approaches to their diagnosis and treatment. In clinical practice, in most cases, the diagnosis of diabetic polyneuropathy is based on the identification of pain and/ or characteristic sensory symptoms, the results of a physical examination, assessment of neurological status and neurophysiological studies. An integrated approach to the diagnosis of DPN, based on knowledge of clinical features, using specific research methods, makes it possible to identify damage to peripheral nerves in the early stages of the disease, which is especially important for prescribing effective therapy. In addition to timely diagnosis, it is also important to recognize concomitant conditions for more correct pathogenetic treatment of DPN. In this case, the choice of drugs is carried out individually with an assessment of the effectiveness and safety of treatment, and if necessary, combination therapy is prescribed.
خُصُوصِيَّةُ إِسنادِ فِعلِ الأَمرِ: دِراسَةٌ تَحلِيليَّةٌ
Authors: Alqudah Abdulrahman Mustafa Musa 
Published: July 2024

الأهداف: محاولة تقديم وجهة نظر جديدة في تفسير إسناد فعل الأمر إلى ضمائر المخاطب دون غيرها، وعدم إمكانية إسناده إلى ضمائر الغائب أو المتكلم أو الاسم الظاهر.
المنهجية: اتَّبعتْ الدراسة منهجًا يجمع بين الوصف والتحليل والاستقراء، فتَتَبَعتْ جوانب الموضوع في المصادر القديمة والحديثة، ثم حُلِلَت المعلوماتْ ونوقِشتْ الآراء وطُرِحتْ الفرضيات ومُحِّصتْ بالتحليل وباستقراء الاستعمال اللغوي لها. وجاءت الدراسة في ثلاثة مباحث: نوقش في الأول إمكانية الاعتماد على معنيي الاستقبال والطلب في تسويغ حصر إسناد فعل الأمر إلى ضمائر المخاطب. وكان موضوع الثاني بحث إمكانية إسناد فعل الأمر إلى غير المخاطب، فطُرِحت فرضية أن تكون الضمائر التي يسند إليها فعل الأمر دالة على الغائب والمخاطب معًا ونوقش مدى صحة هذا الافتراض. أما الثالث فتضمن محاولة للموازنة بين نتيجتي المبحثين السابقين، ومحاولة لتقديم تفسير شمولي لحصر إسناد فعل الأمر بضمير المخاطب.
النتائج: إن اختصاص فعل الأمر بالزمن المستقبل وبمعنى الطلب لا يسوغ اختصاصه بالإسناد إلى ضمائر المخاطب، بل إن ما يسوغ ذلك معنى المواجهة المستكن فيه، والمواجهة تستدعي الخطاب، والخطاب يستدعي الحضور، فلا بد أن يخاطب المأمور، إن كان حاضرًا، وإن لم يكن حاضرًا حضورًا حقيقيًّا فيُفترض حضوره، ويُنزّل منزلةَ الحاضر. وهذه النتيجة تمثل محاولة لتفسير واقع لغوي لم يُقدَّم له تفسيرٌ من قبل.
الخلاصة: إنّ خصوصيّة إسناد فعل الأمر للمخاطب آتية من معنى المواجهة، ومعنى المواجهة يتطلب الخطاب المباشر.
Identifikasi Pola Bakteri dan Uji Sensitivitas Antibiotik di Poli Infeksi dan Imunologi Rumah Sakit Mata Provinsi Sulawesi Utara
Authors: Matandung Lewis F. , Rares Fredine E. S. , Waworuntu Olivia A. 
Published: July 2024

Abstract: Infections that occur in hospitals can be caused by bacteria, viruses, and fungi. Infections that occur in hospitals in less than 48-72 hours after the patient is admitted to the hospital are called Healthcare Associated Infections (HAIs) or commonly known as nosocomial infections. Transmission of nosocomial infections is usually through direct contact, droplets, and through health workers in the hospital, as well as through tools or media in the hospital. This study aimed to determine bacterial patterns and sensitivity tests in the infection and immunology poly of the North Sulawesi Provincial Eye Hospital. This was an observational and descriptive study with a cross-sectional design to identify bacterial patterns and sensitivity tests in the infection and immunology poly of the North Sulawesi Provincial Eye Hospital. The collection of 10 samples was carried out in the poly infection and immunology. The results obtained four types of bacteria, namely: Staphylococcus sp, Staphylococcus aureus, Bacillus sp, and Streptococcus sp. In conclusion, the four types of bacteria are sensitive to meropenem and resistant to erythromycin.
Keywords: nosocomial infection; bacterial identification; sensitivity test

Abstrak: Infeksi yang terjadi di rumah sakit dapat disebabkan oleh bakteri, virus, dan jamur. Infeksi yang terjadi di rumah sakit dalam waktu kurang dari 48-72 jam setelah pasien dirawat ke rumah sakit disebut Healthcare Associated Infection (HAIs) atau biasa dikenal dengan sebutan infeksi nosokomial. Penularan infeksi nosokomial biasanya melalui kontak langsung, droplet, dan melalui tenaga Kesehatan yang ada di rumah sakit, serta melalui alat-alat atau media di rumah sakit. Penelitian ini bertujuan untuk mengetahui pola bakteri dan uji sensitivitas di poli infeksi dan imunologi Rumah Sakit Mata Provinsi Sulawesi Utara. Penelitian ini menggunakan metode deskriptif observasional dengan desain potong lintang untuk mengidentifikasi pola bakteri dan uji sensitivitas di poli infeksi dan imunologi Rumah Sakit Mata Provinsi Sulawesi Utara. Pengambilan 10 sampel dilakukan di poli infeksi dan imunologi. Hasil penelitian mendapatkan empat jenis bakteri yaitu: Staphylococcus sp, Staphylococcus aureus, Bacillus sp, dan Streptococcus sp. Simpulan penelitian ini ialah keempat bakteri ini sensitif dengan meropenem dan resisten dengan erythromycin.
Kata kunci: infeksi nosokomial; identifikasi bakteri; uji sensitivitas
Spatial and temporal thermal management of a spintronic terahertz emitter
Authors: Gandubert Gabriel , Nkeck Joel Edouard , Ropagnol Xavier , Morris Denis , Blanchard François 
Published: July 2024

Abstract
This work presents methods for addressing undesirable thermal effects induced by the pump beam of an oscillator laser to improve the efficiency of a terahertz (THz) spintronic emitter. We explore two approaches: spatial distribution of pump energy using a 2D lens array and temporal modulation of the pump duty cycle. Optimizing the spatial distribution approximately doubles the THz signal by increasing local heat dissipation, delaying the saturation limit. Similarly, temporal spreading of pump pulses by adjusting the duty cycle allows greater thermal relaxation within the heterostructure, enhancing the overall efficiency of THz wave generation.
A tunable high-order micro-perforated panel metamaterial with low-frequency broadband acoustic absorption
Authors: Liu Chongrui , Liu Xiaoli , Xie Zexiang , Wu Jiu Hui , Ma Fuyin 
Published: July 2024

Abstract
We proposed a tunable high-order micro-perforated panel metamaterial for broadband absorption, in which the energy dissipation modes is reconstructed by the cavity partition plates. Owing to the more degrees of freedom in impedance design, the metamaterial not only obtains multiple perfect absorption peaks with broader bandwidth, but also allows for flexible frequency regulations. By coupling 12 high-order cells, the metamaterial finally achieves a smooth spectrum with 94% average absorption across the range of 300–3200 Hz, which is verified by the simulation and experiment. This metamaterial could have great applications in noise control engineering owing to the extraordinary performance.
Tunneled Percutaneous Transesophageal Gastrostomy for Treatment of Malignant Bowel Obstruction
Authors: Sterbis Emily , Lindquist Jonathan , Zlotchenko George , Trivedi Premal , Kondo Kimi , Walker Lisa , Casadaban Leigh , McLennan Gordon 
Published: July 2024

ABSTRACT

Introduction
Malignant bowel obstruction is a common complication in patients with end-stage cancer. Gastric decompression can reduce symptoms; however, percutaneous gastrostomy tube placement may not always be feasible. A percutaneous transesophageal gastrostomy (PTEG) is an alternative for nasogastric decompression. This study describes a technical modification of PTEG tube placement for patient comfort. Methods: A single-center retrospective review was performed to compare outcomes from tunneled versus nontunneled PTEGs. Similar to previous descriptions, an esophageal balloon was percutaneously punctured with a needle for placement of a tube entering the neck and tracked through the esophagus into the stomach. Rather than suturing to the neck, the tube was navigated through a subcutaneous tunnel to create a tunneled transesophageal gastrostomy. Results: Between Dec 2017 and Oct 2023, 27 patients underwent attempted PTEG tube placement, 10 of which were tunneled. Median time to death was 24 days after the procedure. Adverse events occurred in 10 of 27 patients (37.0%) and included cellulitis, tube retraction requiring tube repositioning and replacement, tube clogging, failed placement, postprocedure extended intubation, postprocedure hypotension, and aspiration. More infections were noted in the tunneled PTEGs than in the nontunneled PTEGs. Twenty-four patients reported partial or complete symptom relief. Seventeen patients were able to tolerate a liquid, low-fiber, or soft regular diet with a PTEG. Conclusion: Using established techniques of tunneling central venous catheters and the process of placing PTEG tubes, a simple modification to the procedure can have the gastrostomy exit along the chest wall rather than the neck. However, this may cause increased infectious complications.
The Interplay Between Art, Aesthetics and Politics in The Xyz Show
Authors: John Gladys Mbithe , Ndivo Larry , Kebaya Charles 
Published: July 2024

Artivism, a neologism of art and activism, has attracted the interest of scholars who have studied artivism in various popular art productions. The XYZ Show, the first animated Kenyan puppet comedy, has received fair attention; however, the nature of artivism in the show has not been consistently addressed. This study therefore interrogated The XYZ Show to determine how as a popular art production it engages art to ridicule various omissions and commissions of political leaders in Kenya. The interpretation is guided by Grace Musila’s model of reading popular art: Politics/Power/Agency, to corroborate the artistic aesthetics that make the show politically textured. The study is qualitative and it engages in textual analysis of purposively sampled episodes to explain the nature of artivism as depicted in the show. Videos of sampled episodes were watched and data was collected using structured observation checklists and analyzed using thematic content analysis. From the analysis of the data collected the study determined that The XYZ Show employs artistic strategies to speak truth to power. It uses allusion, allegory and imagery among other techniques to present events that are intelligible to the Kenyan audience with a view to satirizing government officials and the Kenyan political landscape. This article expects to add knowledge on the subject of popular art and artivism in Kenya
Strategic Model for Mangrove Forest Resource Management in Boalemo District, Gorontalo Province
Authors: Melo Ramla Hartini , Niode Alim S. , Pambudi Moch. Rio , Laya Nibras K. , Pratama M. Iqbal Liayong , Masruroh Masruroh , Ninasafitri Ninasafitri 
Published: July 2024

Mangrove forest destruction in Boalemo Regency has increased significantly over the past decade. The condition of mangrove forests has been degraded due to the pressure of population growth, especially in coastal areas. Damage to mangrove forest resources is certainly very dangerous to the ecosystem of fisheries resources, biodiversity and destroys the stability of coastal forests that support the protection of inland and rural agricultural crops. The purpose of this research is to design a model of sustainable mangrove forest resource management strategy in Boalemo District, Gorontalo Province, so that it can be applied as a policy in improving and optimizing mangrove forest resource management efforts in Gorontalo Province. The method used is Interpretive Structural Modeling (ISM). The results showed that there are thirteen sub-elements of program requirements needed to build the model, of the thirteen elements of program requirements there are no sub-elements that occupy quadrant I, in quadrant II there are two sub-elements and in quadrant III there are six sub-elements, in quadrant IV is occupied by five sub-elements which are key elements to build a mangrove forest resource management strategy model.
Exploring Students' Satisfaction and Loyalty in Private Universities, Malaysia
Authors: Ong Siew Har , Ramasamy Ravindran 
Published: July 2024

This study aims to examine and analyze the effect of students’ satisfaction and loyalty at private universities in Malaysia. Students’ trust and commitment are perceived to be the positive and significant impact on the students’ satisfaction and loyalty to these private universities. The objective of this research was to identify the nature and significance of the relationship from student satisfaction that leads to student loyalty. The study was to determine the dimensions of student satisfaction and loyalty and assess the extent to which student satisfaction mediates the relationship of student loyalty. ANOVA and Regression Coefficient Analysis were applied to the research hypotheses to ascertain the influence of the student satisfaction dimension on student loyalty. The variables are highly connected to satisfaction and loyalty. Further findings revealed that a statistically significant relationship existed between student satisfaction and student loyalty. A test of the mediated relationship confirmed that the relationship of student loyalty was partially mediated by student satisfaction, an observation that adds to existing literature by uncovering the mediating effect of student satisfaction on the student loyalty at private universities in Malaysia. This will be useful to universities and the government in planning and providing education infrastructure to attract more foreign students to study in Malaysia.
Enculturation of Ubudiyyah, Mas'uliyyah and Iqtan (UMI) Principles in Conventional Employment Relations
Authors: Zakaria Noor Syakirah , Ahmad Syahruddin Awang 
Published: July 2024

Harmonious working relationship that is built between employee and employer is the critical factor in ensuring success of an organisation. Hence, to uphold the interest of maintaining relationship of work against employer, trade union, employees along with government, multiple theories and models were introduced by previous scholars especially from the western perspective. Various aspects in relation to the system and working environment have been given attention in theory or model development such as economy, social and technology aspect. However, according to related literature research in theories and models that were suggested by past researchers, there has been an oversight on the role of religion in building harmonious work relationship. Whereas the role of religion plays an important role in forming a good identity of employee, employer as well as the government. Failure in highlighting the role of religion has also caused incompetency in work management due to prolonged issues and conflicts of work resulting in various of industrial actions such as pickets and strikes. Most of past theories and models were oriented on profit and work management that have been executed solely to realise the goals of one party which is employer or capitalist, while, the other party, the employee will continue to be oppressed. In other words, implementation of work system that overseeing the role of religion will create injustice and tyranny against employees. Hence, this research aims to analyse the inculturation of Ubudiyyah, Mas’uliyyah and Iqtan (UMI) principles. This research used the approach of al-Quran and al-Hadis content analysis as well as past research related to industry and work relationships. In this research, work relations practice pioneered by western countries will be re-evaluated using the inculturation of Ubudiyyah, Mas’uliyyah and Iqtan (UMI) principles approach. Based on this research analysis, there is a need to make the Ubudiyyah, Mas’uliyyah and Iqtan (UMI) principles as part of conventional work relations practice through enculturation process of all UMI principles in managing employer and employee relations. Work management that emphasises on the three principles will be able to make a better and fair work relation practice to both parties i.e. employer and employee.
EFEKTIFITAS PEMBERDAYAAN PEREMPUAN MELALUI PROGRAM UP2K-PKK DI DESA MOJOSARIREJO KECAMATAN DRIYOREJO
Authors: HIDAYATIN NUR 
Published: July 2024

Penelitian ini bertujuan untuk mengetahui Efektifitas Pemberdayaan Perempuan Melalui program UP2K-PKK di Desa Mojosarirejo Kecamatan Driyorejo. Sebelum adanya program UP2K-PKK perempuan di Desa Mojosarirejo menggantungkan pendapatan keluarga dari suaminya tanpa punya penghasilan sendiri. Ada yang memiliki usaha dirumah dengan modal di peroleh dari pinjaman bank harian keliling dan pengembalian dengan bunga yang tinggi. dalam pelaksanaannya sudah mengacu sesuai peraturan perundang-undangan yang di ukur dengan dimensi-dimensi dari teori Stress dalam Tangkilisan (2005:141) dan teori menurut (Riant Nugroho, 2008) serta diukur dengan dimensi-dimensi Faktor Pendukung teori menurut Aida Vitayala S. Hubies, 2017 dan Faktor Penghambat teori menurut Fungsionalisme Struktural Robert K. Merton (dalam Ritzer dan Goodman, 2005:142-143). Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan secara deskriptif. Lokasi penelitian di Desa Mojosarirejo Kecamatan Driyorejo.
Hasil dari penelitian Pelaksanaan Efektifitas Pemberdayaan Perempuan Melalui Program UP2K-PKK di Desa Mojosarirejo belum berjalan dengan baik yaitu Pencarian sumber daya dalam pelaksanan kegiatannya hanya simpan pinjam dan penyuluhan, praktek membuat makanan atau ketrampilan yang masih terbatas. Pada pemberdayaan Perempuan yang belum sesuai yaitu Akses karena belum ada ruang sekretariat UP2K-PKK, untuk modal usaha yang diberikan hanya 7 tahun saja, tahun 2017. Faktor Pendukung Sudah sesuai karena adanya dukungan dan motivasi pemerintah Desa Mojosarirejo dan TP. PKK Desa serta semangat perempuan untuk memberdayakan diri, Program-program tepat dan bermanfaat sesuai dengan potensi di desa mojosarirejo. Faktor penghambatnya minimnya modal simpan pinjam UP2K-PKK dan untuk Pemasaran hasil produknya masih dilingkup desa Mojosarirejo dan melalui pameran, bazar serta masih sedikit yang melakukan promosi media online, karena keterbatasan pengetahuan dibidang teknologi.