bluuebunny/crossref_metadata_2025_split huggingface dataset:
Investigation of Organochlorines Residue in Stored Cereals from Some Selected Markets in Jalingo, Nigeria
Authors: David Bando Christopher , Tutuwa Jummai Adamu , Tadawu Rejoice Habila , Jesse Polly Shingu , Ogu Emmanuel Odiba , Sunday Oche Gabriel , Nuhu Imbasire , Haruna Peace Gambo 
Published: December 2023

Cereal grains such rice, sorghum, maize and millet among others are the staple foods in large parts of the world, supplying most of the energy and bulk in diets. Pesticide residue analysis in cereals from the various sampling locations for this dissertation revealed the following organochlorines Aldrin, Dichloran, Dieldrin, Endrin, Endosulfan, Mirex, Lindane, Methoxychlor, Heptachlor Epoxide, 1,1,1-Trichloroethane, Hexachlorocyclohexane, and 2,2-bis(p-chlorophenyl). The presence of pesticide (Organochlorines) residues is detected in the samples of cereals (Rice, Maize, Millet and sorghum) analyzed. This could be as a result of high utilization of various pesticides during plant, cultivation and storage thus leading to the bioaccumulation of this substance in the individual cereals. It indicates high levels of non-carcinogenic risk associated with the life time consumption of cereals produce and sold within this region. Organochlorine pesticides also detected suggest the continuous use of obsolete banned pesticides in the cultivation and storage of cereals. Based on findings from this study’s, I hereby make the following recommendations. Regulatory agencies in Nigeria should step up efforts to ensure compliance with the ban on these chemicals. Farmers and other pesticide users also need to be educated on the dangers of using banned products and on the over application of these pesticides. Furthermore, farmers should be educated on the properly usage of these chemical product, during plant, harvest and storage. Also, manufacturers of these chemicals should produce less toxic pesticide using organic materials in other to prevent the health risk associated with chemical pesticide and their residues in food crops and the environment.
Keywords:
Biomechanics of Cheetah with Applications in Robotics and Athletics
Authors: Kherwar Pramod Kumar , Adhikari Binilraj , Adhikari Devendra 
Published: December 2023

The primary emphasis of this article is on cheetahs as fast-moving terrestrial animals whose biomechanics are investigated. An investigation into the biomechanics of this animal provides light on its specialized adaptations that enable to attain extraordinary velocities, thereby shedding light on its evolutionary past and interspecies interactions. Cheetahs have undergone significant physiological, anatomical, and behavioral modifications to accommodate its exceptional speed. The research thoroughly examines the adaptations of the cheetah, encompassing its musculature, talons, and limb structure. Additionally, the respiratory and cardiovascular adaptations that cheetahs possess to facilitate sprinting are discussed in the article. This article also discusses how robot designers and athletes can utilize the strategies used by cheetahs to achieve extremely high speeds through adaptation.
Effluent Management in Oil and Gas Extraction
Authors: Umar Abdulmumin , Enejoh Omejeh Timothy , Jibrin Rufai 
Published: December 2023

The oil and gas industry is characterized by petrochemical industrial wastewater known basically as effluent, which typically contains various organic and inorganic components, naturally present or added during oil and gas processes. Thus, proper management or treatment is needed for reuse, discharge, or final disposal requiring complexity of the wastewater composition needing stringent discharge procedures, standards requiring combinations of treatment methods.
Effluent being a complex mixture of different organic and inorganic compounds (mostly salts, minerals, gas and oils), is majorly generated during oil/gas production. The volume of effluent is increasing around the world, and as a consequence, its discharge to the environment is one of the global concerns. The various methods of effluent management have their own advantages and disadvantages when used for offshore or onshore units. However, comprehensive and deep-understanding of each issue can provide a guideline for better and more practical solutions to its management. In this work, various physical and chemical treatment methods are reviewed and the most effective recommended to proper effluent management that meets all international standard and enhances sustainability. In this study the Pre-treatment, treatment and post treatment approaches employed reduced the amount of impurities present in the effluent with varying pH of 7.2 and 7.8, COD of 30 and 60mg/L, BOD value of 45 and 54 respectively, TSS value of 80 and 60mg/L and TDS of 5200 and 4800.
NEARPOD BIKIN GURU TIDAK REPOT
Authors: Nurhasanti Sri 
Published: December 2023

This writing is formerly in the intention to make the writer easy in her teaching and learning in her class in the early of the existence of Covid – 19, when the students were too lazy to engage with the teaching and learning material. In order to solve this problem, then the teacher tried to find out the best teaching and learning media to make the students happy and enjoyable with the English lesson. Finally, the teacher found Nearpod as the best way to engage the students with the learning and makes them interested in learning English. If formerly the active participation of the students in the teaching and learning is less than 50 %, after using this application, the involvement of the students’ participation increase as well as the result of the average class score. Formerly, the average score is between 78- 85 for grade IX F from the average minimum score 76. Besides that, the average scores of the other classes also increase. The number of students’ passing grade is also increasing from the former time. Before using this application, there are only about 16 -20, however, now it becomes around 29 even 32. The average score of every class is also increasing from 50 – 60, becomes 78 – 85. The weakness of this application is in the internet access. However, to cover this problem, the teacher still can send the asynchronous link to join back in another time.
ATAD 2’s Punishment of Disregarded Entities: Potential Italian Remedies for Double Taxation
Authors: Catucci N. , Scimenes F. 
Published: December 2023

Among tax practitioners, the interrelationship between the EU anti-hybrid rules in ATAD 2 (2017/952) Council Directive (EU) 2017/952 of 29 May 2017 Amending Directive (EU) 2016/1164 as Regards Hybrid Mismatches with Third Countries, Primary Sources IBFD [ATAD 2]. and the US "check-the-box" regulations have been a source of debate since the initial drafts of ATAD 2. The debate seems to have reached a dead end in respect of intercompany services remunerated on a "cost-plus" basis. The present article, against this background, focusses on an actual case for the purpose of illustrating certain unreasonable effects produced by the Italian anti-hybrid legislation.
Sharing Economy: Challenges and Opportunities for Chinese Individual Income Taxation
Authors: Lan S. 
Published: December 2023

This point in time marks a great change in our economic system. We have witnessed the emergence of the sharing economy and it has been growing rapidly while disrupting well-established industries along the way. China, the world's second largest economy and a unique consumer market, constitutes an interesting example of the implications of the sharing economy to the society. Among others, the sharing economy poses challenges to taxation. Using the examples of ride-hailing (“Didi Chuxing”) and property leasing (“Airbnb”) business models, this article analyses the challenges posed by the sharing economy particularly to individual income taxation, from both substantive law and tax administration perspectives. Along with an analysis of the status quo, this work investigates the policy responses of other countries and provides proposed solutions to the underlying problems in China. The article also elaborates on how tax authorities can work with the sharing economy platforms and advanced technologies to jointly benefit Chinese society, in particular with regard to tax compliance.
The Proposed
Amendments to the Savings Directive
Authors: Christiana HJI Panayi Dr 
Published: December 2023

This article considers the Commission’s recent
proposal

The Commission’s proposal to amend the Savings Directive was published on 13 November 2008. See Proposal for a Council Directive amending Directive 2003/48/EC on taxation of savings income in the form of interest payments, COM(2008) 727 final. See also Review of the Savings Directive -Frequently Asked Questions, IP/08/1697.

to amend the Savings Directive.

Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments. In anticipation of the enlargement on 1 May 2004, Council Directive 2004/66/EC was adopted to ensure that various Directives, including the Savings Directive, were adapted to the accession.

Specifically, the proposed changes are examined
after a brief overview of the Savings Directive. In this respect, the author
demonstrates that the Commission appears to have taken note of the criticisms
of the Savings Directive and has sought to close some of the loopholes. It is,
however, not a panacea.
Recent Developments Concerning the Rules on the Transfer of Business Functions
Authors: Schneider M. (Markus) 
Published: December 2023

This article considers recent developments in the much-debated German rules on the transfer of business functions, including the scope of application of the new “escape clause” introduced in Sec. 1 Para. 3, sentence 10 (second half sentence) of the Foreign Tax Act and the key aspects of the new Administration Principles – Business Restructurings published by the Ministry of Finance on 13 October 2010.
The Transfer Pricing Implications of “Business Restructurings” from the Perspective of the Italian Tax Police
Authors: Zucchetti S. , Tombesi G. , Tardini A. , Lanfranchi O. 
Published: December 2023

This article discusses the approach (to be) adopted by the Italian tax police in relation to the transfer pricing implications of business restructurings, as disclosed under their Circular Letter No. 1/2018, also in light of the relevant and most recent OECD Guidelines. The article includes some additional remarks as well as working examples to expand on the viewpoint of the tax police regarding cross-border restructurings.
ISSUES OF MANAGEMENT REPORTING ON SOCIAL RESPONSIBILITY OF BUSINESS
Authors: Hakobyan Armen , Gasparyan Vahe 
Published: December 2023

The progressive business community currently responsible for environmental protection and sustainable development of society. In this sense, there is a need for accounting to present reports related to sustainable development and thereby public awareness of the social responsibility undertaken by organizations. International standards of the IFRS-S series, which are currently in force, present such requirements to the financial accountability of organizations, but social responsibility is perhaps left out of the scope of managerial accounting.
The article proposes a methodology for managerial accounting of the results of social responsibility of organizations, which comes to complement the requirements of IFRS-S international accounting standards.
ACCOUNTING FEATURES OF THE SALE OF PRODUCTS WITH THE RIGHT OF RETURN ACCORDING TO THE REQUIREMENTS OF THE IFRS 15
Authors: Poghosyan Manya , Harutyunyan Gohar 
Published: December 2023

Returning goods in commercial organizations is one of the most common deals, the reasons for which are different։ product malfunction, defects, inconsistency with the range specified in the contract, etc. However, the return of the goods may not take place in cases of lack of consumer characteristics of the goods, presence of defects or inconsistency of the assortment, but in accordance with the clause stipulated in the contract, according to which the buyer has the right to return the unused part of the goods. However, the return of the goods may be implemented not in cases of lack of consumer characteristics of the goods, presence of defects or inconsistency of the assortment, but in accordance with the clause stipulated in the contract, according to which the buyer has the right to return the unused part of the goods.
Although the return of unused goods by the customer is not new in practice, the previous IAS 18 "Revenue" standard did not outline any accounting approach. While IFRS 15 “Revenue from Contracts with Buyers” standard offers a unique approach to accounting for each item of the contract, more specifically, it makes the accounting flexible and conforms to the terms of the contract, which, of course, only improves the accounting. Moreover, if the customer, according to the contract, has the right to return a part of the unused goods, therefore, there is a need to develop the mechanisms for the sale, write-off and return accounting of the goods under the conditions of return.
This article presents the mechanisms of evaluation and accounting of products corresponding to contracts with the right of return, which need to be identified and developed at the theoretical and practical level for the preparation of financial statements.
Condition of the rectal closure system in ostomy patients
Authors: Ilkanich A. Y. , Voronin Y. S. , Butiaikin A. V. 
Published: December 2023

Aim of the study. The main idea of the study is to study changes in the functional activity of the rectum closure system in patients with intestinal stomas.Materials and methods. A single-center retrospective and prospective analysis of the results of changes in the function of the rectum closure system in 83 patients before reconstructive operation was performed. For the period from 2016-2018, 42 (50.6 %) men and 41 (49.4 %) women were examined, the average age in the group was 51.8 ± 12.6 years. A statistical analysis of the influence of various factors on the functional state of the obturator apparatus of the rectum was performed.Results and discussion. In all the examined patients, before the intervention, a decrease was found in the indicators characterizing the functional state of the anal closure system: average (ARP) rest anal pressure and maximum squeezing anal pressure (MSP). A statistically significant direct relationship was found between high degree of tightness between the degree of impaired function of the rectum closure system and the age of the patient (Rxy = 0.76, p = 0.005), and the duration of wearing the stoma (Rxy = 0.82, p = 0,0072). The mathematical model of the dependence of the degree of insufficiency of the anal sphincter on the age of patients and the duration of stoma wearing is characterized by a correlation coefficient Rxy = 0.72, a significance coefficient p <0.001.Conclusions. The results of analysis make it possible to assess the condition of the rectal closure system before reconstructive intervention and identify factors affecting it.
Enfoque Multidisciplinar del Paciente Mayor con Falla Cardiaca Agudizada. Revisión Narrativa
Authors: Alarcón Ángela María , Garzón Lina María , Monroy Laura Fernanda , Losada Roberto José , Rojas Dariel Steven , Gutiérrez William Arbey 
Published: December 2023

La insuficiencia cardiaca constituye un síndrome clínico que afecta a 26 millones de personas en todo el mundo, causante del 75% de las hospitalizaciones en pacientes mayores de 65 años cuya descompensación está asociada a mayor morbimortalidad intrahospitalaria, por lo cual es fundamental tener claro factores fisiológicos, exógenos y endógenos en esta población que alteren una expresión clínica típica, modifiquen resultados de estudios paraclínicos o comorbilidades concomitantes presente al momento de abordar al paciente en el servicio de urgencias. En consecuencia de que la causa de agudización de una falla cardiaca puede ser multifactorial en este grupo de pacientes, se recomienda un enfoque multidisciplinario orientado a la monitorización continua de signos vitales con el objetivo de valorar el estado hemodinámico y ajustar dosis farmacológica de medicamentos como según condiciones específicas que así lo requieran y, por lo tanto evitar estrategias terapéuticas invasivas cuando no sean estrictamente necesarias o cuando las medidas conservadoras empeoren el estado crítico del paciente. La implementación de estrategias diseñadas para mejorar los resultados en la calidad y sobrevida del anciano deben incluir suministro de información y educación suficiente, actualizada e individualizada según el caso, tener presente que los cuidados se hacen más tediosos con el envejecimiento, la importancia de una valoración geriátrica integral para la determinación a través de métodos de clasificación para esclarecer la presencia o ausencia de síndromes geriátricos, valorar el estado funcional, la esfera nutricional, afectiva, mental e identificar el soporte económico y social que contribuye a prevenir causas frecuentes de descompensación como la no adherencia al tratamiento, la sobredosificación del mismo o el cambio brusco y repentino sin razón aparente.
Enfermedad Cerebrovascular en un Lactante de 6 Meses, Reporte de Caso y Breve Revisión de Literatura
Authors: Fernández Laura Ximena , Beltrán Zúñiga Emilce , Barrios Torres Juan Camilo , Alarcón Vargas Ángela María 
Published: December 2023

Se entiende por enfermedad cerebrovascular pediátrica, al evento que ocurre entre los 30 días de vida y los 18 años de edad. Aunque esta entidad es menos común en los niños que en los adultos, a largo plazo la morbilidad y el impacto social en los niños supera la de los adultos. La aterosclerosis y factores de riesgo modificables que dominan en adultos y el tratamiento son casi inexistentes en los pacientes pediátricos.
La enfermedad cerebrovascular isquémica pediátrica es la más común con aproximadamente el 51 a 78%, mientras que la hemorrágica se presenta del 12.7 al 41% de los casos y la trombosis de los senos venosos en 8.9 al 20% de los mismos. A continuación se describe el caso de un lactante de 6 meses que ingresa al servicio de urgencias por un cuadro de aproximadamente 30 minutos consistente en llanto no consolable con posterior fijación de mirada hacia la derecha, desconexión del medio y disminución global de tono muscular durante aproximadamente 15 minutos. En él se relata el manejo inicial, los estudios complementarios y el manejo ambulatorio una vez dada el alta. Adicionalmente se realizará una breve revisión de la literatura sobre la enfermedad cerebrovascular pediátrica.
Acompañamiento Paterno en el Trabajo de Parto bajo la teoría de Kristen Swanson
Authors: Arenas Cárdenas Yury Marcela 
Published: December 2023

la participación paterna durante el trabajo de parto es fundamental para fortalecer el vínculo con sus hijos, y generar bienestar en la mujer. Este proyecto se realizó en un hospital de la ciudad de Tunja; allí, los padres tienen la autorización de ingresar libremente al trabajo de parto de su pareja, con apenas unas restricciones y sin preparación previa. Objetivo: capacitar a los padres para su participación en el proceso de parto de su pareja, basado en la teoría de Kristen Swanson. Materiales y método: estudio exploratorio. Se abordó a 10 padres voluntarios, quienes ingresaban al parto por primera vez. Para la evaluación de la intervención, se aplicó un formato de observación de 10 ítems que evidencia las acciones realizadas por los padres durante su acompañamiento en el trabajo de parto, y un diario de campo en el que se registraron los comportamientos de los padres. Resultados: Se exploró la participación de los padres, sus expectativas, sentimientos, capacidades, posibilidades, experiencias y su compromiso, esto articulado con el apoyo de la enfermera. De los 10 padres participantes, 9 acompañaron e ingresaron al parto de su pareja, evidenciando actos y expresiones de apoyo y participación con su pareja.
Cirugía Laparoscópica en el Tratamiento de Enfermedades Ginecológicas, experiencia del grupo ENDOFEM en Neiva, del 1 Septiembre de 2014 al 30 de Agosto de 2017
Authors: Angulo Carvallo Mónica Nohemí , Barrera Neira Carlos Andrés , Herrera Jimenez Jenny Aracely , Chavarro Sanchez Paola Andrea 
Published: December 2023

Antecedentes: Durante los últimos 40 años, la laparoscopia ha evolucionado a una herramienta quirúrgica utilizada para multitud de indicaciones ginecológicas y no ginecológicas. Actualmente la cirugía laparoscópica se ha implementado en hospitales de todo el mundo y constituye una práctica rutinaria en ginecología. Objetivo: Presentar la experiencia inicial de pacientes con patología ginecológica tratadas mediante cirugía laparoscópica por el grupo ENDOFEM, en la ciudad de Neiva. Materiales y métodos: Se analizaron 558 pacientes que se intervinieron por vía laparoscópica con indicación ginecológica en dos instituciones en la ciudad de Neiva, 478 fueron cirugías por patología ginecológica benigna y 80 oncológica. Resultados: Se realizaron 588 cirugías, pacientes de todas las edades con una media de 40 ± 11,8 años, de las cuales el 34% tenían sobrepeso. En el estudio la cirugía más realizada fue la histerectomía total, 32% indicada por patología benigna y el 6,6% por patologías oncológicas. Se reportó un caso de complicación intraoperatoria, lesión vesical, corregida en el mismo acto quirúrgico. La tasa de complicaciones tempranas fue de 1,3%, ninguna requirió manejo intrahospitalario. El 87% de las pacientes intervenidas tuvieron egreso el mismo día de la cirugía. Al evaluar el dolor posquirúrgico al día uno y al día siete utilizando la escala análoga del dolor, el 23,3 % dio una puntuación de 5 al día uno y al día 7 posquirúrgico el 71% de las pacientes no refirieron ningún tipo de dolor. Conclusiones: La cirugía laparoscópica para manejo de patologías ginecológicas benignas y oncológicas, es un abordaje seguro, con una muy baja tasa de complicaciones, resultados favorables para las instituciones como el manejo del dolor postquirúrgico y baja estancia hospitalaria.