bluuebunny/crossref_metadata_2025_split huggingface dataset:
COMPARATIVE ANALYSIS OF THE MIXED AND PROPORTIONAL TAXATION SYSTEMS IN THE RUSSIAN FEDERATION
Authors: Воловиков В.В. 
Published: April 2024

Целью настоящей статьи является анализ системы налогообложения в Российской Федерации и определение путей ее совершенствования. На основании анализа систем налогообложения предпринимательской деятельности получен вывод, что упрощенная система налогообложения играет существенную роль в стимулировании развития малого бизнеса, но у данного механизма есть ограничения: при превышении определенных пороговых условий организации автоматически переходят на общую систему налогообложения. Однако, многие представители малого предпринимательства, превысившие пороговые условия, все еще остаются субъектами малого бизнеса предприятиями, в результате чего существенное увеличение налоговой нагрузки может замедлить их развитие. В целях совершенствования системы налогообложения целесообразно внедрение переходного периода и пересмотр пороговых критериев. Анализ показал, что пропорциональная система исчисления налога на доходы физических лиц, несмотря на простоту администрирования, приводит к увеличению социального неравенства и перекладыванию налогового бремени на наименее обеспеченные слои населения. В контексте совершенствования системы налогообложения предложен переход к прогрессивной шкале и введение необлагаемого налогом минимума. Предотвращение массового уклонения от уплаты налогов по повышенным ставкам, возможно посредством внедрения систем налогового мониторинга доходов и расходов физических лиц.
The purpose of this article is to analyze the taxation system in the Russian Federation and identify ways to improve it. Based on the analysis of business taxation systems, it was concluded that the simplified taxation system plays a significant role in stimulating the development of small businesses, but this mechanism has limitations: when certain threshold conditions are exceeded, organizations automatically switch to the general taxation system. However, many representatives of small businesses who have exceeded the threshold conditions are still small business entities, as a result of which a significant increase in the tax burden may slow down their development. In order to improve the taxation system, it is advisable to introduce a transition period and revise the threshold criteria. The analysis showed that the proportional system of calculating personal income tax, despite the simplicity of administration, leads to an increase in social inequality and shifting the tax burden to the least well-off segments of the population. In the context of improving the taxation system, a transition to a progressive scale and the introduction of a tax-free minimum is proposed. Prevention of mass tax evasion at increased rates is possible through the introduction of tax monitoring systems for income and expenses of individuals.
Strategic Development As An Effective Tool In Building Strategic Security Competencies
Authors: Fawzi Al-Abbadi Hashim , Hassan Karim Ammar 
Published: April 2024

Strategic Security Competence is a superior ability that relies on exploring, exploiting, and coordinating strategic resources, organizational expertise, and effective organizational practices to encourage the development of the military's work in a unique and unparalleled manner. In light of the results of the study, the study recommended the need to strengthen the Baghdad Operations Command from the development of planning as the central pillar of strategic development through systematic strategic decision-making, as well as the adoption of the following mechanisms: setting goals and objectives and drawing programs and tactics to establish security in Iraq. Also, to choose the appropriate alternatives in a way that enhances its strengths and pushes it to avoid its various challenges
Review of solution Fractal Differential Equations via the Riemann-Liouville
Authors: Zuhier Ali Dafar , AL-Rammahi Adil 
Published: April 2024

In this paper, the definitions, concepts, and basics of linear and nonlinear fractal differential equations of both homogeneous and heterogeneous types were studied, and some methods for solving fractal differential equations were presented with an explanation of each method and how to solve the equation in it An example was taken for each method that was presented to show how to solve in this way. Among the methods that were presented are (the special method, the Laplace transform Method, the Inverse Fractional Shehu Transform Method, The Power Series Method, The generalized Mittag-Leffler method, Spline Interpolation Techniques for Approximating the Solution of Fractional Differential Equations.
PULMONARY TUBERCULOSIS IN PATIENTS WITH LATE-STAGE HIV INFECTION AND MENTAL
ILLNESS
Authors:   Central TB Research Institute,
            Moscow, Russia, Zakharov A.V. , Bazazhi S.G. ,   Central TB Research
            Institute, Moscow, Russia; A.E. Rabukhin TB Hospital, Moscow, Russia, Demikhova O.V. ,   Central TB Research
            Institute, Moscow, Russia, Romanov V.V. ,   Central TB Research
            Institute, Moscow, Russia, Ergeshov A.E. ,   Central TB Research
            Institute, Moscow, Russia; Russian University of Medicine, Moscow, Russia
Published: April 2024

According to the data of a retrospective assessment of the medical histories of
238 patients, the features of the clinical course of pulmonary tuberculosis in patients
with late-stage HIV infection and mental pathology in various morbid variants are
considered in a comparative aspect. The data on age-sex and social characteristics,
clinical, radiological and bacteriologicalfeatures of the course of the disease in the
observed patients are presented. It was found that disseminated (39.4%) and generalized
(24.5%) forms of the disease prevailed in patients with pulmonary tuberculosis and
late-stage HIV infection in combination with mental illnesses. Bacterioexcretion was
observed in 60.6% of patients, including 70.2% of patients with multidrug-resistant
tuberculosis and 44.7% of patients with cavities. Distinctive clinical and radiological
signs of the course of tuberculosis in patients with various comorbid variants of these
nosologies are presented, which is essential for the development of patient-oriented
management programs and improvement of treatment effectiveness in these severe
categories of patients.
ON THE QUESTION OF INTERPRETATION OF TB IMMUNODIAGNOSTICS RESULTS
Authors:   Central TB Research Institute,
            Moscow, Russia, Gergert V.Ya. 
Published: April 2024

This article was prepared in response to increasing difficulties encountered by
phthisiologists in the diagnostics of TB or latent TB infection (LTI) using
immunological methods. The author with over 50-year experience in the immunology
of infection tried to explain the causes of negative results of different immunological
reactions (skin, serological, or cellular immunity reactions) based on his own
experience and literature data. Errors in the interpretation of specific tests due
objective reasons associated with genetic traits of a microorganism were described. A
complex approach to both choice of immunological tests and use of different antigenic
stimuli was recommended to increase the accuracy of immunodiagnostics results.
Tailored care by diabetes nurses is not enough to overcome disparities in the regulation of type 2 diabetes between Dutch natives and ethnic minority groups
Authors: Ahdi Mohamed , Gerdes Victor E.A. , Malki Fatima , Van Oosten Wilma , Nieuwdorp Max , Van Zanten Anton P. , Brandjes Dees P.M. , Meesters Eelco W. 
Published: April 2024

Background: Differences in diabetes regulation between patients from different ethnic background have been described. This may be reduced by regular visits to a diabetes nurse (RVDN) with the same mother tongue. We explored whether equal access to diabetes-related care, including RVDN with the same mother tongue, may result in similar diabetes regulation among ethnic minorities and Dutch natives.
Methods: Patients with type 2 diabetes and an annual comprehensive diabetes evaluation were included in this study. For the analysis, we emphasized on the data of patients with RVDN and used descriptive statistics and nonparametric tests for between group comparisons.
Results: From a total of 983 patients, 581 patients had RVDN of whom 266 (46%) Dutch natives, 199 (34%) Turks/Moroccans, and 116 (20%) patients from other ethnicities. Within the group of patients with RVDN, Turks/Moroccans had higher median fasting plasma glucose levels as compared with Dutch natives and other ethnic minorities (8.4 vs 7.9 and 7.3 mmol/L, P < 0.001), and a higher HbA1c level was found for both the Turks/Moroccans and other ethnic minorities, as compared to Dutch natives (62 vs 55 mmol/mol, P < 0.001). In addition, only 22% of Turks/Moroccans and 26% of other minorities achieved the American Diabetes Association/European Association for the Study of Diabetes (ADA/EASD)-recommended HbA1c target ≤53 mmol/mol, compared to 39% in Dutch natives.
Conclusions: In patients with RVDN with the same mother tongue, we still found disparities in HbA1c levels between Dutch natives, Turks/Moroccans and other ethnic minorities. Other factors beyond Dutch language skills are likely to interfere.
Prevalence and risk factors of depression in patients with chronic obstructive airway disease: a tertiary care hospital, outpatient setting
Authors: Chaisuksant Seksan , Suwannatat Panupong , Sawanyawisuth Kittisak 
Published: April 2024

Background: Chronic obstructive airway disease (COPD) has been found to be associated with depression. An overlap of COPD and depression may cause poor quality of life and an increase in mortality. A meta-analysis found that the prevalence and risk factors of depression in patients with COPD have high heterogeneity and are limited in tertiary care hospital outpatient settings. This study thus aimed to evaluate the prevalence and risk ­factors of depression in patients with COPD using personal data in a tertiary care hospital outpatient setting.Methods: This cross-sectional study included adult patients who were diagnosed with COPD according to the GOLD guidelines, had stable functional status within the past 4 weeks with the same treatment regimen, and had no history of other serious medical or surgical illness. A diagnosis of depression was made according to a score of 11 or higher on the hospital anxiety and depression scale (HADS). The prevalence and predictors of depression were then computed.Results: The study enrolled and evaluated 150 patients with COPD, out of which 6 (4%) had depression. While the predictive model for depression comprised two factors, only severity of COPD was independently associated with depression. The adjusted odds ratio of severity of COPD was 5.20 (95% confidence interval of 1.75, 15.42; p = 0.003).Conclusion: The prevalence of depression in patients with COPD in a tertiary care outpatient setting was low, at 4%. According to the study’s comprehensive assessment, severity of COPD was the only factor associated with depression in patients with COPD.
Documentos para la historia del gobierno y la administración de los Erarios regios indianos de la Monarquía Hispánica (1682-1809)
Authors: Sánchez Santiró Ernest 
Published: April 2024

El estudio del gobierno de los Erarios regios indianos de la Monarquía hispánica constituye una de las principales novedades de la historiografía institucional actual referida a dichas entidades hacendarias del antiguo régimen. Viva muestra de esta realidad son las diversas iniciativas individuales y colectivas desplegadas en los últimos años. En este contexto, el propósito del presente libro es aportar materiales para el estudio del gobierno y la administración de los Erarios regios indianos de la Monarquía hispánica. Un gobierno que hay que entender, desde nuestro punto de vista, básica y fundamentalmente como jurisdiccional, es decir, que era ejercido y comandado por jueces y tribunales, sin negar por ello que existía una dimensión administrativa que, en términos de lógica de funcionamiento quedaba supedita a dicha dimensión jurisdiccional. Era esta última la que terminaba dotando de legitimidad a las tareas de captación de los recursos que pertenecían a la corona en los diversos Erarios regios y era lo que daba funcionalidad a su administración y distribución, ya implicase esto último una mera transferencia o, efectivamente, su egreso para atender los diferentes rubros que componían el gasto ordenado o permitido por el soberano en los diferentes territorios indianos de la Monarquía.
Atención farmacéutica en la bibliografía nacional e internacional (1/2024)
Authors: Albert Sogorb María , Calvo Martinez Andrea , Verdú Calvo Jorge 
Published: April 2024

Consumer knowledge of mental health conditions, awareness of mental health support services, and perception of community pharmacists’ role in mental health promotion.
Conocimiento del consumidor sobre las condiciones de salud mental, conocimiento de los servicios de apoyo a la salud mental y percepción del papel de los farmacéuticos comunitarios en la promoción de la salud mental.
Singleton J, Stevens J, Truong R, McCulloch A, Ara E, Cooper M, Hobbs B, Hotham E, Suppiah V.
https://doi.org/10.1093/ijpp/riad091
Community pharmacy and primary health care - Types of integration and their applicability: A narrative review.
Farmacia comunitaria y atención primaria de salud - Tipos de integración y su aplicabilidad: una revisión narrativa
Urionagüena A, Piquer-Martínez C, Gastelurrutia MA, Benrimoj SI, García-Cárdenas V, Fernández-Llimos F, Martínez-Martínez F, Calvo B.
https://doi.org/10.1016/j.sapharm.2022.10.007
What helps, what hinders antidepressant discontinuation? Qualitative analysis of patients’ experiences and expectations.
¿Qué ayuda y qué dificulta la interrupción de los antidepresivos? Análisis cualitativo de las experiencias y expectativas de los pacientes.
Meißner C, Meyrose AK, Nestoriuc Y.
https://doi.org/10.3399/BJGP.2023.0020
CARING NATURE (ClimAte neutRal INitiatives for GrowiNg heAlTh and care Unmet REquirements) - Waste Management in Health Care
Authors: Lorenzon Laura , Gui Daniele , Mari Pasquale , Korn David , Magalini Sabina 
Published: April 2024

Background: Each OR has the potential to produce up to 2300 kg of waste/year. A recent study from UK, USA and Canada documented that ORs were found to be up to 6 times more energy-consuming than other hospital departments, but in addition, ORs generate several types of waste and by-products, each requiring a different disposal.
Aims: This project aims to provide a paradigmatic change in the life-cycle of waste produced in the OR.
Methods: 1) We will provide an accurate measure of the total amount of waste produced in the OR, by monitoring activities in the OR for a 2-weeks period. 2) We will produce operational guidelines, based on 3 levels of interventions: A) Reuse; B) Rethink (raise awareness and promote education on health-care waste); and C) Reduce. 3) We will produce an organization model based on a new tool to discard products and implement their recycling. 4) We will provide the blueprint of reusable products, by scrutinizing the market of surgical devices and testing/comparing potential devices to those routinary employed. 5) Finally, we will divulgate a training package for all healthcare workers working in the OR focused on the management of hospital waste.
Results: This project is part of the CARING NATURE initiative, submitted and funded in the HORIZON-HLTH-2023-CARE-04 call. The 36-months project will start on January 2024.
Conclusions: This EU-funded project will add knowledge, implement management with new tools, address unmet needs, promote re-use, limit overuse, and disseminate guidelines to radically change OR management.

Funding: This work has been supported by the CARING NATURE project that has received funding from the European Union’s Horizon Europe research and innovation programme under the Grant Agreement No. 101101322.
Pengendalian Kinerja Keuangan Pemerintah Daerah Melalui Efektivitas Pelaksanaan Anggaran Pendapatan dan Belanja
Authors: Hendrawan  , Syachbrani Warka 
Published: April 2024

This study aim is to identify the effectiveness and efficiency of the regional revenue and expenditure budget as a means of controlling the district government, in order to improve the function of government services. The research method used was descriptive data analysis method, which is collecting data, classifying, processing and analyzing data so that an overview of the problem under study is obtained, then provides suggestions based on the conclusion. The type of data collected is qualitative data consisting of primary data and some secondary datas. This research was obtained facts about the effectiveness and efficiency of regional income and expenditure budgets as a means of government control by observing and analyzing a problem that occurs in research location regarding the existing suitability then drawing conclusions from the problem under study. Research result show that the financial performance of the Enrekang Regency Government for three years was decreased. In 2017 was categorized as less effective, in 2018 50.95% was categorized as ineffective, and in 2019 54.26% was categorized as ineffective. Meanwhile, in efficiency study shows these three years has decreased, for the Efficient value in 2017 of 11.51%, in 2018 it was 18.88%, and in 2019 it was 19.44%.
Five previously undescribed thylacine (Thylacinus cynocephalus) specimens held in the museums of the University of Melbourne
Authors: Long Rohan 
Published: April 2024

ABSTRACT
The last known captive thylacine (Thylacinus cynocephalus) died in Hobart's Beaumaris Zoo in 1936 and the species has since become an icon of extinction. In the 21st century, there is considerable interest in documenting, analysing, and rediscovering thylacine specimens in museum collections. Due to their age, location, and collecting practices, the teaching collections of Australia's oldest universities are a potential source of undocumented thylacine specimens. Within three departmental museum collections, the University of Melbourne holds five thylacine skulls. The skulls were visually inspected, measured, sexed, and described in detail for the first time. Archival research was undertaken to determine provenance and historical details. The five skulls were added to the University's collections between 1893 and 1932. They are derived from four adult males and one adult female. Specific locality data are available for three skulls, collected at Lake Saint Clair, south of Cressy, and Woolnorth. Holding five skulls, University of Melbourne's collection constitutes one of the top ten largest thylacine assemblages in Australasia, and the second largest held by an Australasian university.
Traditional Gestures and Practices in the Management of Digestive Colic in Draught Horses in the Dakar and Thiès Regions of Senegal
Authors: S. Sourokou Sabi , Y. Kane , M.C. Kadja , A. Chabchoub , Tine. A. , Y.Y. Kaboret 
Published: April 2024

Aims: The aim of this study is to gain a better understanding of the traditional gestures and practices used by horse owners and users in the management of digestive pathologies, in this case colic.
Methodology: The study was a retrospective survey in the Dakar and Thiès regions, involving direct interviews with 540 horse owners and users between February 2023 and October 2023.
Results: The owners and breeders of draught horses were all men with a variety of professional backgrounds, aged under 35 (69.07%) and making a living from breeding (60.74%). All the respondents knew how to recognize a colicky horse at an early stage by the first signs of abdominal pain, and feared the seriousness and urgency of this condition, associating it with a significant risk of mortality. When abdominal pain occurs, most of the people interviewed admit to using mainly traditional first aid, and only call in an animal health professional if this fails or if there are complications.
Conclusion: Horse owners should be aware of the actions and practices to avoid in order not to worsen the prognosis or risk the life of their horse. They should also involve animal health professionals in a collaborative effort for the health and well-being of horses.
Robust adaptive sliding mode control for uncertain time‐delay systems
Authors: Xia Yuanqing , Chen Jie , Liu Guo‐Ping , Wang Lin , Rees David 
Published: August 2008

AbstractThis paper is devoted to robust adaptive sliding mode control for time‐delay systems with mismatched parametric uncertainties. Sufficient conditions for the existence of linear sliding surfaces are given in terms of linear matrix inequalities, by which the corresponding adaptive reaching motion controller is also designed. Simulation studies show the effectiveness of the control scheme. Copyright © 2008 John Wiley & Sons, Ltd.
Occupational allergy and asthma among salt water fish processing workers
Authors: Jeebhay Mohamed F. , Robins Thomas G. , Miller Mary E. , Bateman Eric , Smuts Marius , Baatjies Roslynn , Lopata Andreas L. 
Published: August 2008

AbstractBackgroundFish processing is a common economic activity in Southern Africa. The aim of this study was to determine the prevalence and host determinants of allergic symptoms, allergic sensitization, bronchial hyper‐responsiveness and asthma among workers processing saltwater fish.MethodsA cross‐sectional study was conducted on 594 currently employed workers in two processing plants involved in pilchard canning and fishmeal processing. A modified European Community Respiratory Health Survey (ECRHS) questionnaire was used. Skin prick tests (SPT) used extracts of common airborne allergens, fresh fish (pilchard, anchovy, maasbanker, mackerel, red eye) and fishmeal. Spirometry and methacholine challenge tests (MCTs; tidal breathing method) used ATS guidelines.ResultsWork‐related ocular‐nasal symptoms (26%) were more common than asthma symptoms (16%). The prevalence of atopy was 36%, while 7% were sensitized to fish species and 26% had NSBH (PC20 ≤ 8 mg/ml or ≥12% increase in FEV1 post‐bronchodilator). The prevalence of probable occupational asthma was 1.8% and fish allergic rhino‐conjunctivitis 2.6%. Women were more likely to report work‐related asthma symptoms (OR = 1.94) and have NSBH (OR = 3.09), while men were more likely to be sensitized to fish (OR = 2.06) and have airway obstruction (OR = 4.17). Atopy (OR = 3.16) and current smoking (OR = 2.37), but not habitual seafood consumption were associated with sensitization to fish.ConclusionsBased on comparison with previous published studies, the prevalence of occupational asthma to salt water fish is lower than due to shellfish. The gendered distribution of work and exposures in fish processing operations together with atopy and cigarette smoking are important determinants of occupational allergy and asthma. Am. J. Ind. Med. 51:899–910, 2008. © 2008 Wiley‐Liss, Inc.