bluuebunny/crossref_metadata_2025_split huggingface dataset:
EU legal Person Double Taxation Laws and Structures
Authors: Henris Balliu Dr. , Erisa Xhixho Dr. 
Published: March 2024

Abstract
The United Nations Conference and Trade Development (2000) explains that double taxation has caused the occurrence of jurisdictional vacuums as well as conflicts. This is because most nations lack the necessary definitions of income classification. Thus leads to a person being considered as a resident by two or more states by virtue of the divergent perspectives held by the states involved. Such situations are common among people who maintain habitual abodes and conduct professional activities in 2 or more nations. It is also the case for entities operating in 2 or more nations (United Nations Conference on Trade and Development, 2000). Take, for example, a firm may be incorporated under the laws of Germany, which will determine residence by exploring the place of incorporation. In the same manner, the firm might be effectively managed and controlled from France, which determines the residence by exploring the place of management. The company would be required to meet the residence test in both France and Germany. This will ergo lead to it being taxed as a resident.
Likewise, the existence of a jurisdictional vacuum allows two states to tax the same item of income by their own definition if they think that the item arises from sources within their territories. The United Nations Conference and Trade Development (2000) indicate that such definitions cause mismatches in the timing of income recognition and accounting standards. The occurrences are mostly classified as either economic or judicial.
The topic on how to avoid double taxation is explored by Radu (2012), who notes that unilateral or international schemes can be put in place. The unilateral measures are often determined by the choices of economic policy. For instance, a nation which exports capital will exempt the foreign source income from their trade agreements so as to avoid being in a competitive disadvantage in third-country markets. The capital importing nations will exclude interest remunerating bank deposits for the non-residents in order to attract capital and improve on foreign direct investment (Radu, 2012; Barbuta-Misu & Tudor, 2009). The unilateral restraint measures are thus dictated by the restrictions which are imposed by a nation outside its own territory.
Host status and susceptibility of Cannabis sativa cultivars to root-knot nematodes
Authors: Coburn J. , Desaeger J. 
Published: March 2024

Abstract
Root-knot nematode host status of hemp cultivars of different uses (fiber, dual, CBD/CBG) and from different regions (Europe, China, US) were evaluated in five different greenhouse trials. None of the tested cultivars showed resistance to any of the tested root-knot nematode species, and all tested hemp cultivars were good hosts for root-knot nematodes, especially to mixed populations of M. javanica and M. incognita. Root gall symptoms on hemp were less severe than on cucumber (and tomato), but reproduction rates were similar. Lower infection and reproduction rates were noted for M. hapla and M. enterolobii, which were probably due to the colder temperatures at the time of the trial, as the same effect was noted for the cucumber control plants. While no negative impact on hemp shoot growth was seen in trials where nematodes were added to pasteurized soil, a significant and visible negative effect on hemp growth was noted when two CBG hemp cultivars were planted in heavily naturally root-knot infested soil. This result indicates that hemp is not only a good host to root-knot nematodes, but also that root-knot can be a limiting factor for hemp production in Florida and other places with high abundance and pressure of root-knot nematodes.
Host status of melon, carrot, and Meloidogyne incognita-susceptible and -resistant cotton, cowpea, pepper, and tomato for M. floridensis from California
Authors: Ploeg Antoon T. , Edwards Scott 
Published: March 2024

Abstract
The host status of carrot, melon, and susceptible and resistant cultivars of tomato, cotton, cowpea, and pepper for a California isolate of the peach root-knot nematode Meloidogyne floridensis was determined in greenhouse pot experiments. It was compared to a race 3 isolate of M. incognita. Melon was an excellent host for both isolates and roots were heavily galled after the 8-week trial. Carrot was a host for M. incognita, but a poor host for M. floridensis, although both isolates caused similar levels of galling. Susceptible cotton was a good host for M. incognita race 3, but a poor host for M. floridensis. Susceptible tomato, cowpea, and pepper were good hosts for both isolates. The M. incognita resistance in tomato and pepper was broken by M. floridensis. Resistant cowpea was a maintenance host as population levels of M. floridensis remained virtually unchanged over the trial period. We conclude that M. floridensis poses a risk to some important vegetable crops in California, as it reproduces on most vegetable crops, including some cultivars that are resistant to M. incognita. On susceptible crops, the reproduction of M. floridensis was always significantly less than that of M. incognita, and we hypothesize that in mixed species field populations, M. incognita will outcompete M. floridensis. This study demonstrates that efforts to limit the spread and prevent further introductions of M. floridensis in California are important to maintain the effectiveness of plant resistance as a nematode management strategy in vegetable crops.
Historical Study of Marriage Law Between the Norms and the Problematics
Authors: Sumiarni MG. Endang 
Published: March 2024

Purpose: This study aims to examine the history of marriage law between norms and problems in Indonesia. Methods: The method used in this research is qualitative legal history analysis with a juridical-normative approach. Data was obtained by searching literature regarding marriage in the context of legal history in Indonesia, including laws, regulations, historical documents, and other related literature. Result and Discussion: Law Number 1 of 1974 concerning Marriage is unification for the entire population of Indonesia, which is plural but also plural with a release clause by their respective laws and religions. Based on the history of the formation of Law No. 1 of 1974 from the Draft Law until its ratification, experienced pros and cons based on religious perspectives and women's rights, both in legislative, executive, and organizational institutions Implications of the Research: Based on the formation process, it is influenced and colored by the interests of specific interest groups, with religious elements very dominant in it. In practice, implementing Law No. 1 of 1974 raises legal problems in certain legal events, especially various legal events that comply with Law No. 1 of 1974, which are patriarchal and detrimental to women as wives. Originality/Value: This research highlights the unique contribution and added value of research to our understanding of the history of marriage law in Indonesia. This research occasionally explores the evolution of norms and problems in marriage law. It identifies essential patterns and practical implications through an in-depth approach to legal historical analysis.
The Impact of COVID-19 on Thailand’s Public Health Emergency Management System: A Case Study
Authors: Bengthong Suwanna , Suvarnathong Preecha , Ukraisa Suwimon , Boonphak Kanchana , Kitphati Rungrueng , Krates Juraporn , Ruangrattanatrai Wilailuk , Nak-Ai Worayuth 
Published: March 2024

Purpose: This phenomenological qualitative research investigates Public Health Emergency Management (PHEM) in response to COVID-19, with a specific focus on the case of Thailand’s Health Region 9 (Nakhon Ratchasima) and its program known as COVID-19 Back Home.

Method: The study gathers data through in-depth interviews with four groups comprising a total of 112 individuals from three Thai provinces. The collected data is subjected to content analysis, and the findings are analyzed using a framework based on system theory.

Results and conclusion: The successful management of subjects returning home is highlighted, resulting in saving numerous patients' lives. The study identifies various suggestions and success factors for each phase of the management process. The research sheds light on PHEM situations in response to COVID-19, specifically examining Health Region 9's COVID-19 Back Home program.

Implications of the research: The study provides valuable insights into the inputs, activities, and processes involved in managing such situations, showcasing successful strategies, collaborative efforts, and behavioral changes.

Originality/value: The identified suggestions and success factors can inform and improve future management approaches.
Distribution of anticoagulant resistance in the brown rat in Belgium
Authors: Baert Kristof , Stuyck Jan , Breyne Peter , Maes Dirk , Casaer Jim 
Published: March 2024

Anticoagulant resistance is known as one of the major factors interfering with rodent control. Within this context we investigated the distribution of anticoagulant resistance in Flanders, northern Belgium. From 2003 to 2005, we tested 691 rats from different locations with blood clotting response tests for their susceptibility to the anticoagulant compounds warfarin, bromadiolone and difenacoum. Of these, 119 were also screened for a mutation in the VKORC1 gene that is suspected to be responsible for anticoagulant resistance. Warfarin resistant rats were found in the western and eastern parts of Flanders. The same distribution pattern was found for bromadiolone with the exception of the south-eastern area, where this form of resistance was largely absent. We detected difenacoum resistance in only six rats and did not observe any resistant rats in the central part of Flanders. Susceptible rats were found all over Flanders. Genetic analyses showed that anticoagulant
resistance in Belgium was related to two different mutations in VKORC1, namely Y139F and L120Q. Our results indicate that rodent control should be regionally tailored to be most effective.
O USO DO VÍDEO COMO ESTRATÉGIA METODOLÓGICA: CONTRIBUTOS DAS TEORIAS E MÉTODOS APLICADOS AO ENSINO DE GEOGRAFIA
Authors: Santos Geovar Miguel dos , Silvano Geanne Estevam , Silva Rafael Araújo da , Garcia Tânia Cristina Meira 
Published: March 2024

O USO DO VÍDEO COMO ESTRATÉGIA METODOLÓGICA: CONTRIBUTOS DAS TEORIAS E MÉTODOS APLICADOS AO ENSINO DE GEOGRAFIA RESUMO: Este trabalho trata-se de um apanhado geral da história do pensamento geográfico enquanto ciência, problematizando o seu surgimento enquanto saber geográfico, que foi sistematizado e institucionalizado ao longo da modernidade. Na atualidade, a Geografia ganha dimensão e espaço nas instituições formais de ensino, e nela, os aspectos teórico-metodológicos vêm sendo banhadas por estratégias metodológicas que potencializam o ensino de Geografia, assim, o vídeo ganha destaque frente a sua facilidade de produção e reprodução. Desta forma, este artigo tem como objetivo analisar o uso do vídeo como estratégia metodológica nos anos inicias do ensino fundamental, considerando as teorias e métodos da Geografia Escolar. Quanto ao procedimento metodológico, este artigo trata-se de uma pesquisa qualitativa e fez o uso de pesquisa bibliográfica para a sua fundamentação, em que utilizamos Andrade (2008); Carvalho (2004); Castellar e Vilhena (2011); Cavalcanti (2007); Dantas e Medeiros (2011); Morais (2003); e Thiesen (2011) para fundamentar as ideias aqui escritas. Assim, este trabalho retoma as discussões das teorias e métodos da Geografia e aponta o vídeo como uma estratégia metodológica capaz de possibilitar ao estudante ser sujeito ativo na construção do seu conhecimento e o professor, a ser mediador da aprendizagem de seu alunado.
COACHING DAN PEMBINAAN MINAT WIRAUSAHA PADA MAHASISWA GEN-Z
Authors: Ferdaus Nadia Nuril , Agustiningsih Wulandari , Handalusia Vici , LatifaS Sakina , AndikaN Lalu 
Published: March 2024

ABSTRACT
The Indonesian government aims to become the country with the largest economy in the world by 2030, one strategy being the development of national entrepreneurship. In addition to the entrepreneurship courses required for students, the P2MW competition program organized by the Ministry of Education and Culture is also part of the effort to achieve this national economic target. However, reaching out to Gen-Z presents its own set of challenges. This service takes the form of guidance and training specifically designed to increase students' entrepreneurial interest, as well as efforts to identify the limitations or obstacles they face. The outcomes of this service include the discovery of obstacles that instill fear in Gen-Z students regarding entrepreneurship, as well as innovative ways to address and explain these obstacles.
BIMBINGAN TEKNIS PENYUSUNAN PROFIL PERUSAHAAN UNTUK MEMPEROLEH PERMODALAN MELALUI SECURITIES CROWDFUNDING (SCF)
Authors: Ngurahputrasandiana Gustibagus , Tara Nur Aida Arifah , Maulani Shandi 
Published: March 2024

Nusa Tenggara Barat memiliki 9000 UKM dan 16 diantaranya adalah tergolong dalam Industri Kecil Menengah (IKM). Permasalahan yang dihadapi oleh IKM adalah mendapatkan sumber pendanaan lain selain perbankan untuk pengembangan usaha. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman kepada IKM tentang akses permodalan selain perbankan yaitu di pasar modal untuk memenuhi kebutuhan pendanaan jangka panjang melalui Securities Crowdfunding (SCF), cara membuat profil perusahaan dan proyeksi keuangan bisnis. Sehingga IKM dapat mengakses pendanaan lewat pasar modal, yaitu penawaran efek melalui layanan urun dana berbasis teknologi informasi atau SCF.
Kata kunci: Industri Kecil Menengah (IKM), Akses Permodalan, Pasar Modal, Securities Crowdfunding (SCF), Profil Perusahaan
Analisis Perspektif Guru Terhadap Penerapan Kurikulum Merdeka Pada Pembelajaran IPA di SMP Negeri 22 Surabaya
Authors: Faadhilah Nadiah Arisa , Indayati Tatik 
Published: March 2024

Penelitian ini mempunyai tujuan sebagai telaah sudut pandang guru/pendidik yang mengampu mapel IPA Kelas VII di SMP Negeri 22 Surabaya terkait dengan penerapan kurikulum merdeka. Pada penelitian ini menggunakan pengumpulan data yang memanfaatkan teknik wawancara dan teknik dokumentasi, serta dilakukan analisis dengan triangulasi data dan triangulasi metode. Wawancara dilakukan terhadap beberapa narasumber yang dianggap terkena imbas langsung dari perubahan kurikulum merdeka yang sedang diterapan di sekolah dan hanya dikhususkan untuk peerta didik kelas VII saja. Kesimpulan dari hasil penelitian ini adalah, perubahan kurikulum menyebabkan beberapa kebingungan bagi sebagian besar guru yang mengampu pembelajaran IPA di kelas VII dengan kurikulum merdeka. Kurangnya pembinaan langsung dari pemerintah terkait pelaksanaan kurikulum merdeka membuat guru hanya bisa mencontoh sekolah-sekolah penggerak yang memang sudah terlaksana penerapan kurikulum merdeka bersama arahan langsung dari pemerintah. Jumlah pendidik untuk membina penerapan kurikulum merdeka di kelas VII juga dinilai kurang sehingga banyak guru yang merasa kewalahan, bahkan harus mengorbankan jam pendampingan untuk jadwal mengajar di kelas lain, yang memang jadwal yang berlaku bertabrakan. Guru juga merasa pelaksanaan pembelajaran projek memiliki beberapa dampak positif maupun negatif terhadap peserta didik. Dampak positifnya, peserta didik memiliki kemampuan yang terasah secara kemajuan teknologi, sedangkan negatifnya, peserta didik akan bosan karena pembelajaran projek dilaksanakan berturut-turut selama dua minggu tanpa adanya pembelajaran materi. Namun dari sekian banyaknya permasalahan, kurikulum merdeka memiliki keunggulan dalam hal pembelajaran berbasis pendidikan karakter yang mempunyai pengaruh pada pembentukan karakter peserta didik yang sempat hilang sebab pembelajaran secara daring.
Efficacy of an Antimicrobial Reality Simulator (AMRSim) as an Educational Tool for Teaching Antimicrobial Stewardship to Veterinary Medicine Undergraduates
Authors: Subasinghe Dona Wilani Dynatra , Balloo Kieran , Dale Emily , Lygo-Baker Simon , La Ragione Roberto , Chambers Mark 
Published: March 2024

Purpose: Simulation-based medical education has changed the teaching of clinical practice skills, with scenario-based simulations being particularly effective in supporting learning in veterinary medicine. In this study, we explore the efficacy of simulation education to teach infection prevention and control (IPC) as part of Antimicrobial Stewardship (AMS) teaching for early years clinical veterinary medicine undergraduates. Methods: The intervention was designed as a 30-minute workshop with a simulation and script delivered online for 130 students as a part of hybrid teaching within the undergraduate curriculum. Learning outcome measures were compared between an intervention group and waitlist-control group using one-way between-groups analysis of covariance tests. Results: Significant differences between groups were found for outcomes measures related to short-term knowledge gain and confidence in IPC and AMS in small animal clinical practice. However, lateral knowledge transfer to large animal species clinical practice showed no significant differences. Student feedback indicated that the intervention was an enjoyable and engaging way to learn AMS. Conclusions: The intervention provided short-term knowledge gain in IPC protocols and enhanced procedural skills via active learning and motivation to learn in large groups of students. Future improvements would be to include large animal clinical scenario discussions and evaluate longer-term knowledge gain.
A Generalized Space-Efficient Algorithm for Quantum Bit String Comparators
Authors: Shahzad Khuram , Khan Omar 
Published: March 2024

Quantum Bit String Comparators (QBSC) operate on two sequences of n-qubits, enabling the determination of their relationships, such as equality, greater than, or less than. This is analogous to the way conditional statements are used in programming languages. Consequently, QBSCs play a crucial role in various algorithms that can be executed or adapted for quantum computers. The development of efficient and generalized comparators for any \(n\)-qubit length has long posed a challenge, as they have a high-cost footprint and lead to quantum delays.

Comparators that are efficient are associated with inputs of fixed length. As a result, comparators without a generalized circuit cannot be employed at a higher level, though they are well-suited for problems with limited size requirements. In this paper, we introduce a generalized design for the comparison of two \(n\)-qubit logic states using just two ancillary bits. The design is examined on the basis of qubit requirements, ancillary bit usage, quantum cost, quantum delay, gate operations, and circuit complexity, and is tested comprehensively on various input lengths. The work allows for sufficient flexibility in the design of quantum algorithms, which can accelerate quantum algorithm development.
Decision Making in an Academic Department of Medicine: The Role of a Management Control System
Authors: Calvin, Jr. James E. 
Published: March 2024

Academic Departments of Medicine have several challenges in managing resources, meeting academic goals and clinical demands. In this paper, we describe a management control system installed in 2014: the Strategic Plan, a Balanced Scorecard reflecting clinical research and educational performance, Annual feedback and review by Departmental and Divisional Chairs, and Improvement Plans.
This system over 8 years resulted in a reduction in 30-day re-admissions of 14%, a decline in length of stay of 0.55 days, and reduced absolute in-hospital mortality of nearly 2%. Clinical revenue increased 42% from 2016 to 2022 largely due to increased ambulatory and procedural volumes. Teaching time and ratings were unaffected by the installation of this system. Return on investment for newly hired researchers and scientists was 67.5% with a 12.7% increase in peer-reviewed funding. We conclude that the Decision Management Control System was feasible to create and allowed capable monitoring of performance and informed decision-making. Major metrics improved after its implementation.
Collaboratories: Designing Universal Innovation Ecosystems in the Era of Transitions
Authors: Serra Artur , Caro-Gonzalez Antonia , Colobrans Jordi 
Published: March 2024

This paper discusses the development of the Col.laboratori programme in Catalonia as a model for testing the theory of universal innovation ecosystems. This programme aims to address the challenges faced by societies in the current era of transitions by combining theories of techno anthropology, social innovation, and living labs.
The authors propose collaboratories as crucial social innovations that can facilitate the absorption of changes and promote creative construction. These collaboratories are considered meta socio-digital innovation mechanisms that establish quadruple helix collaborative structures, bridging different actors, types of innovations, and diverse worldviews.
To achieve a Just Triple Transition (social, green and digital), the paper suggests bringing together actors from business, academia, government, and society in collaborative processes that generate short-term optimal results and long-term synergies. This approach involves including society as the end-user in common tasks to ensure better design and higher-value outcomes. The paper advocates for a democratization of the innovation ecosystems, aiming for a broader distribution of social benefits through negotiated approaches focused on solving common challenges in pursuit of the common good.
Causal associations between Helicobacter pylori infection and pregnancy and neonatal outcomes: a two-sample Mendelian randomization study
Authors: Huang Jialyu , Liu Yuxin , Xu Dingfei , Chen Mengyi , Xie Qiqi , Chen Jia , Xia Leizhen , Yu Lamei , Wu Qiongfang , Li Zengming , Wang Jiawei , Tian Lifeng 
Published: March 2024

BackgroundObservational studies have reported that Helicobacter pylori (H. pylori) infection is associated with a series of pregnancy and neonatal outcomes. However, the results have been inconsistent, and the causal effect is unknown.MethodsA two-sample Mendelian randomization (MR) study was performed using summary-level statistics for anti-H. pylori IgG levels from the Avon Longitudinal Study of Parents and Children Cohort. Outcome data for pregnancy (miscarriage, preeclampsia-eclampsia, gestational diabetes mellitus, placental abruption, premature rupture of membranes, postpartum hemorrhage) and neonates (birthweight, gestational age, and preterm birth) were sourced from genome-wide association meta-analysis as well as the FinnGen and Early Growth Genetics Consortium. Causal estimates were calculated by five methods including inverse variance weighted (IVW). The heterogeneity of instrumental variables was quantified by Cochran’s Q test, while sensitivity analyses were performed via MR-Egger, MR-PRESSO, and leave-one-out tests.ResultsIVW estimates suggested that genetically predicted anti-H. pylori IgG levels were significantly associated with increased risks of preeclampsia-eclampsia (odds ratio [OR] = 1.12, 95% confidence interval [CI] 1.01–1.24, P = 0.026) and premature rupture of membranes (OR = 1.17, 95% CI 1.05–1.30, P = 0.004). Similar results were obtained for preeclampsia-eclampsia from the MR-Egger method (OR = 1.32, 95% CI 1.06–1.64, P = 0.027) and for premature rupture of membranes from the weighted median method (OR = 1.22, 95% CI 1.06–1.41, P = 0.006). No significant causal effects were found for other outcomes. There was no obvious heterogeneity and horizontal pleiotropy across the MR analysis.ConclusionOur two-sample MR study demonstrated a causal relationship of H. pylori infection with preeclampsia-eclampsia and premature rupture of membranes. The findings confirm the epidemiological evidence on the adverse impact of H. pylori in pregnancy. Further studies are needed to elucidate the pathophysiological mechanisms and assess the effectiveness of pre-pregnancy screening and preventive eradication.