bluuebunny/crossref_metadata_2025_split huggingface dataset:
Article: Transfer Pricing of Financial Guarantees: The Limits of Arm’s Length and a Practical Solution
Authors: Hickman Andrew , Moura Marcelo Henrique Barbosa 
Published: February 2023

This article explains that current practical approaches to the pricing of intra-group financial guarantees attribute economic significance to group affiliation that diverges from common approaches and depends on a refined independence hypothesis that is not universally applied and risks suggesting uncertainties about the wider application of the arm’s length principle. Guidance has not assimilated recent revisions to the OECD guidance on control of risk, advocates complex and unsatisfactory valuation methods, and unconvincingly refers to implicit support that unhelpfully disguises active functions. With the benefit of revised guidance, circumstances similar to those in the General Electric case could be resolved differently. Intra-group financial guarantees epitomize the challenges faced when dealing under the arm’s length principle with how associated enterprises are capitalized. It is inappropriate to subject the arm’s length principle to the contortions and divergence described in this article when the guarantee derives from deliberate choices of the guarantor about how the subsidiary is capitalized. Treating creditworthiness within a multinational group as indivisible and collective is a practical solution, either on principled grounds or as a safe harbour, thereby eliminating the need to consider intra-group guarantee fees for transfer pricing purposes.
Financial guarantees, transfer pricing, arm’s length principle, creditworthiness, implicit support
Article: Economic Substance for Holding Companies in the Post- BEPS World and after Recent ECJ Case-Law: An Analysis of Developments in Europe
Authors: Freire Felipe Thé 
Published: February 2023

Over the last decade, following the Base Erosion and Profit Shifting project (BEPS), the international tax framework has been in constant change. Some of those changes, such as the introduction of the Principal Purpose Test (PPT) in the Organization for Economic Co-operation and Development (OECD) Model Convention and the Anti-Tax Avoidance Directive (ATAD I and II) in the European Union (EU) aim at denying benefits to corporate structures and transactions put in place by Multinational Corporations (MNEs) whenever those are deemed to be abusive. Recent European Court of Justice (ECJ) judgments arguably further modified the international tax framework. One of the most important elements – following those developments – commonly analysed to assess abuse is ‘economic substance’. This article focuses on the analysis of substance requirements particularly for holding companies, which typically are less robust than those of companies generating active income. After analysing the definition and object of a holding company, the author explores the current views of the OECD and the EU on this topic, including ECJ jurisprudence, to assess to what extent those have converged. The article compares different instruments and concepts, as well as their underlying principles, aiming at applying them to specific cases of cross-border holding structures.
Holding companies, substance, anti-tax avoidance directive (ATAD), principle purpose test (PPT), abuse of rights, tax treaty abuse, principal purpose test (PPT), general anti-avoidance rule (GAAR), beneficial ownership
Pembentukan Kelompok Kader Kesehatan Peduli “Sadari” Pemeriksaan Payudara Sendiri Sebagai Upaya Pencegahan Kanker Payudara Di Kelurahan Bandarharjo Semarang
Authors: Wijayanti Kurnia , Janitra Fitria Endah , Wahyuningsih Indah Sri 
Published: February 2023

Penderita kanker di Indonesia setiap tahun meningkat 20% yaitu berada di angka 136,2 per seratus ribu penduduk. Ini mendobrak peringkat Indonesia yang berada di urutan ke delapan di Asia Tenggara dan urutan 23 di Asia. Pada pengabdian masyarakat ini untuk membentuk kelompok kader kesehatan di masyarakat dengan bertujuan mengoptimalkan perannya, meningkatkan pengetahuan dan kemampuan untuk melakukan pemeriksaan payudara sendiri sebagai upaya pencegahan penyakit kanker payudara. Kegiatan ini berbasis kelompok yang dilakukan secara terstruktur dan komprehensif.
Metode yang dilakukan adalah ceramah, demonstrasi, dan praktik. Sedangkan media yang digunakan adalah materi, pemutaran video, simulasi dengan alat peraga, dan pemberian leaflet SADARI. Materi yang disampaikan meliputi angka kejadian kanker payudara, pengertian, faktor risiko, mitos seputar kanker payudara, pentingnya SADARI, waktu dilakukannya SADARI dan cara atau langkah-langkah memeriksanya.
Kader kesehatan yang datang sejumlah 43 orang dari 11 rukun warga (RW) di Kelurahan Bandarharjo Semarang Utara. Kelompok kader sesuai dengan RW nya. Setelah dilakukan kegiatan pengabdian masyarakat ini kader mengalami peningkatan pengetahuan tentang SADARI 85%, kader dapat melakukan simulasi dengan benar sesuai langkahnya 90%. Kader melakukan penyuluhan dan simulasi SADARI kepada warga dengan jadwal yang sudah disepakati. Kegiatan ini dilakukan secara teratur sesuai jadwal yang sudah disepakati antara warga dengan kader kesehatan.
Pembentukan kelompok kader kesehatan yang peduli dengan SADARI sangat efektif untuk upaya pencegahan kanker payudara. Diharapkan kegiatan ini bisa terus berlangsung seiring dengan adanya regenerasi dari kader kesehatan itu sendiri.
Estrategias para el fortalecimiento de la autorregulación escolar: una revisión documental
Authors: Mora Guerrero Lourdes María , Sánchez Ramírez Glenda Jenniffer , Lindao Reyes Gioconda del Rocío , Reinoso Silva Nataly Elizabeth , Perugachi Contreras Luis  Alexander 
Published: February 2023

En este presente trabajo tuvo como objetivo conocer las estrategias para el fortalecimiento de la autorregulación escolar como ayuda para mejorar el rendimiento del educando. Se construyó bajo el enfoque teórico, mediante una recopilación de información apoyados de la técnica de revisión documental, el cual se desarrolló en tres pasos, la primera recopilación fue de 50 artículos científicos las cuales se vinculaban a las variantes de estrategias escolares y autorregulación escolar, en el segundo paso se obtuvo 25 artículos después de determinar la coincidencia con el objetivo del artículo y finalmente se procedió a realizar un proceso de exclusión fundamentada en la publicación de los últimos cinco años. Se conoció que la autorregulación como un proceso de autocontrol que tiene el individuo se puede dar en lo emocional cognitivo y social, se debe trabajar desde la niñez con tareas autorreguladoras, las cuales tienen relevancia en el contexto familiar, de acuerdo con lo interno y externo que aprende el infante. Se concluye que se puede indicar que desde la niñez inicia la autorregulación o el descontrol, también se describe el modelo cíclico de Zimmerman, como estrategias que se aplican en el aprendizaje autorregulado.
PARENTING AND CHILDREN'S EMOTIONAL DEVELOPMENT
Authors: Oktaviani Maya , Dwijulianto Aditya , Istiqoma Aisya Putri , Saefullah Deza Rajulirahma , Sagita Fitri , Nabiel Maryam , Devi Shavira Karunia 
Published: February 2023

Every child is born with His nature, and children are entitled to good education and upbringing to build their character. Parents have a crucial role in forming a child's character. Parents become role models for their children, so they must choose a good parenting pattern. In addition to parenting provided by parents, the environment is also one of the influences in forming children's character. This study aims to determine the influence of parents' parenting on children's emotional development. The sample of this study consisted of 15 parents and 15 children aged 12-20 years, using a quantitative survey method that focuses on the views between parents and children. This study indicates that there is indeed an influence caused by choice of parenting patterns on children's emotional development.
ANALISA METODE PIECES DALAM REKAYASA SISTEM INFORMASI JASA PENGIRIMAN BARANG BERBASIS WEB
Authors: Nasri Jelman , Khoiriyah Khusnul , Romadoni Diki 
Published: February 2023

Goods delivery companies that provide services that have additional features will certainly be a priority for users of goods delivery services, and will indirectly increase customer satisfaction. PT. Sinar Bahana Mandiri is a company engaged in the field of freight forwarding services, serving goods delivery to all parts of Indonesia, both door-to-door and port-to-port. When the system is running, customers cannot receive real-time delivery information. This research aims to create a goods delivery service system that can find out information about the goods it sends. The research method used is a qualitative method with data collection techniques using observation and interviews. The results of the research are in the form of a Web-Based Freight Forwarding Service Information System application that can increase the speed and ease of carrying out the process of sending goods. Perusahaan pengiriman barang yang memberikan layanan yang memiliki fitur tambahan tentunya akan menjadi prioritas oleh para pemakai jasa pengiriman barang, dan secara tidak langsung akan meningkatkan kepuasan para pelanggan. PT. Sinar Bahana Mandiri merupakan perusahaan yang bergerak dalam bidang jasa pengiriman barang, melayani pengiriman barang ke seluruh wilayah Indonesia baik pengiriman barang door-to-door maupun port-to-port. Sistem yang berjalan, pelanggan tidak dapat menerima informasi pengiriman barang secara real time. Tujuan penelitian ini untuk membuat sebuah sistem jasa pengiriman barang yang dapat mengetahui informasi tentang barang yang dikirimnya. Metoda penelitian yang digunakan merupakan metoda kualitatif dengan Teknik pengumpulan data yang digunakan Observasi dan wawancara. Hasil penelitian berupa aplikasi Sistem Informasi Jasa Pengiriman Barang Berbasis Web dapat meningkatkan kecepatan dan kemudahan dalam melakukan proses pengiriman barang.
THE MOLECULAR STUDY OF LncRNA “NEAT2” FOR EARLY DIAGNOSIS OF TB IN POPULATION OF MADHYA PRADESH
Authors: SINGH VEENA , BHARTI DEEPAK 
Published: February 2023

One of the deadliest infectious diseases in the world is tuberculosis (TB), a chronic disease brought on by the bacteria Mycobacterium tuberculosis. There is still no viable method for early screening, despite substantial advancements in tuberculosis detection methods and therapeutic strategies. Different cellular processes can hinder the growth of TB due to dysregulation of gene expression patterns connected to particular substances. Long non-coding RNAs (lncRNAs) are molecules that have been found to control the expression of protein-coding genes and take part in processes like cell cycle control, gene silencing, and cellular differentiation. It has been discovered that dysregulation of lncRNAs is linked to a variety of illnesses, including cancer and infectious diseases. Therefore, it is encouraging that lncRNAs have been identified as potential molecular indicators and therapeutic targets for tuberculosis. In present study. Human blood samples from the TB patients and healthy individuals from Sidhi District of Madhya Pradesh were collected. Total RNA were extracted from blood samples of using TRIzol Reagent (Takara) according to the manufacturer’s protocol. cDNA were prepared using synthesis kit (Biorad), In the present investigation gene expression of LncRNA “NEAT2” and IFNG were assessed in WBCs of TB Patients and Healthy individuals, using Real Time PCR technique. This study reported Lnc RNA NEAT2 up-regulation, which reflect significant involvement of this LncRNA in pathogenesis of TB and it may be one of the potential marker for the early diagnosis of TB.
Digital Ulcers: Multidisciplinary Approach and Dermatological Management
Authors: Starace Michela , Orioni Gionathan , Alessandrini Aurora , Bruni Francesca , Baraldi Carlotta , Misciali Cosimo , Piraccini Bianca Maria 
Published: February 2023

Introduction: Digital ulcers represent a current public health issue, due to the relevant difficulties in their management and their tendency to become chronic, non-healing lesions.
We present an observational study of 28 patients referred to our Wound Care Service, focused on multidisciplinary and dermatological management.
Objectives: Our case series represents an opportunity to discuss the main comorbidities that affect these kinds of patients and to present an evidence-based protocol that has proved highly effective in our clinical practice.
Methods: We collected the clinical data of 28 patients referred to our Wound Care Service at S.Orsola-Malpighi Hospital, where they were all clinically evaluated; subsequently a local treatment was set up with dressings and the application of topical medications, while for most of them a further multidisciplinary evaluation was required to control the underlying disease and to avoid relapses.
Results: Digital ulcers were divided into 5 categories, based on the causative agent: peripheral artery disease, diabetes associated wounds, mixed wounds, pressure wounds and immune-mediated diseases associated with wounds. Each group received a specific management, based on the characteristics of the ulcer and the underlying comorbidities.
Conclusions: The clinical evaluation of digital wounds requires a thorough knowledge of the possible causes behind the onset of these ulcerative forms. In case of suspicion, send the patient for a specialist evaluation, to carry out a proper management of the case. A multidisciplinary approach in the management of these wounds is necessary to achieve a precise diagnosis and a correct treatment.
Effect of COVID-19 on Hair Diseases Observed by Health Care Providers: Analysis of 513 participants
Authors: Bostan Ecem , Cakir Aysel 
Published: February 2023

Introduction: Covid-19 pandemic has been shown to have major acute and chronic impacts on the skin. Various studies, reported that there has been an increase in the number of patients who referred to the outpatient dermatology clinics with the complaint of variable hair diseases, during the era of Covid-19. Hair seems to be substantially affected by both the infection itself and anxiety/stress provoked by the pandemic. Therefore, understanding the impact of Covid-19 on the clinical course of variable hair diseases, has become a major concern in dermatology practice.
Objectives: To examine the frequency and types of various, both new-onset and ingravescent hair diseases observed in health care providers.
Methods: A web-based questionnaire related to the hair diseases seen in health care providers both prior to Covid-19 pandemic and after the start of the pandemic, was formed. The type of both new-onset and pre-existing hair diseases and ongoing hair diseases observed during Covid-19, were questioned.
Results: A total number of 513 participants were included in the study. One hundred seventy cases were diagnosed with Covid-19. During Covid-19 pandemic, 228 reported to have at least one hair disease; the most common one being telogen effluvium, followed by hair greying and seborrheic dermatitis. There was statistically significant relationship between the presence of a new-onset hair disease during the pandemic and being diagnosed with Covid-19 (p=0.004).
Conclusion: Our study shows that Covid-19 infection has a significant impact upon the emergence of new-onset hair diseases.
Clinical Review of Mucosal Melanoma: The 11-Year Experience of a Referral Center
Authors: Spadafora Marco , Santandrea Giacomo , Lai Michela , Borsari Stefania , Kaleci Shaniko , Banzi Maria , Mandato Vincenzo Dario , Pellacani Giovanni , Piana Simonetta , Longo Caterina 
Published: February 2023

Introduction: Mucosal melanoma is a rare neoplasm. Late diagnosis is caused by occult anatomic sites and scarcity of symptoms. Novel biological therapies have now become available. Demographic, therapeutical and survival records on mucosal melanoma are scarce.
Objectives: To provide an 11-year retrospective clinical review of real-world data on mucosal melanomas managed in a tertiary referral center in Italy.
Methods: We included patients with histopathological mucosal melanoma diagnosis from January 2011 to December 2021. Data were collected until last known follow up or death. Survival analysis was performed.
Results: Among 33 patients, we found 9 sinonasal, 13 anorectal and 11 urogenital mucosal melanomass (median age 82, females 66.7%). Eighteen cases (54.5%) presented with metastasis (p<0.05). In the urogenital subgroup, only 4 patients (36.4%) had metastasis at diagnosis, all in regional lymph nodes. Sinonasal melanomas were surgically managed with a debulking procedure (44.4%); every case of anorectal and urogenital melanomas underwent radical surgery (30.8% and 45.5%). Fifteen patients were treated with biological therapy (p<0.05). Radiation therapy was used in all melanomas of the sinonasal region (p<0.05). Overall survival was longer for urogenital melanomas (26 months). Univariate analysis showed an increased hazard ratio for death in patients with metastasis. A negative prognostic value of metastatic status was reported by the multivariate model, while administration of first-line immunotherapy demonstrated a protective role.
Conclusions: At diagnosis, the absence of metastatic disease is the most relevant factor that influences the survival of mucosal melanomas. Moreover, the use of immunotherapy might prolong the survival of metastatic mucosal melanoma patients.
The Relationship Between ABO And Rh Blood Groups With Alopecia Areata
Authors: Shirazi Farzaneh , Shakoei Safoura , Nasimi Maryam , Saffarian Zahra , Abedini Robabeh 
Published: February 2023

Introduction: Alopecia areata (AA) is a common non-scaring hair loss disease. Genetic susceptibility and environmental factors can develop the disease.
Objectives: We investigated the association between AA and ABO and Rh blood groups.
Methods: This cross-sectional study was done on 200 patients with AA and 200 healthy controls (HCs) between March 2021 and September 2021.
Results: The prevalence of blood groups O, A, B, and AB in patients with AA was 30%, 30.5%, 10.5%, and 29%, respectively. A significant difference was detected between the two groups in the frequency of the ABO and ABO*Rh blood groups (p-value < 0.05). Compared to the HCs, the prevalence of the AB and AB+ blood group was higher in AA patients. No significant relationship was detected between sex, BMI, duration of disease, age at onset, severity of alopecia tool (SALT) score, hair loss pattern, and nail involvement with ABO and Rh blood groups (p-value > 0.05).
Conclusion: In conclusion, the highest difference was related to the AB+ blood group, so compared to HCs, the AB+ blood group frequency was higher in patients with AA. However, more studies with larger sample sizes on different ethnicities should be performed to verify the results of this study.
Influence of Appraisal Services on Course Satisfaction among Technical Vocational Education and Training (TVET) Trainees
Authors: Maren Awuor Omondi  , Pamela Raburu  , Peter Aloka  
Published: February 2023

The study examined the relationship between appraisal guidance services and course satisfaction among trainees in TVET institutions in Kakamega County, Kenya. Concurrent Triangulation design within the mixed methods approach was adopted. Purposive, proportionate stratified random, and simple random sampling were used to select 4 TVET institutions, 388 trainees, four registrars, 4 Deputy Principals, and 4 Guidance and Counseling Coordinators. The use of questionnaires and interview schedule collected data. The study established a statistically significant positive correlation between appraisal services (r=.511; p=.000) and course satisfaction among TVET trainees. The appraisal services accounted for 25.8% of the variation in course satisfaction among TVET trainees, respectively. Based on the findings, it was recommended that institutions implement comprehensive and inclusive informational services; Curriculum Development and Certification Council (CDACC) should strengthen the case of career guidance offices in TVET institutions.
Inovasi Dosen Pendidikan Agama Islam dan Penggunaan TIK di Perguruan Tinggi
Authors: Al Qomari Irkhas M. Nur 
Published: February 2023

This paper uses a theoretical approach to the conceptual study of educational innovation in the field of Higher Education and the use of Information and Communication Technology, as a fundamental support to achieve it. It is intended to present the idea of how the University is a producer of knowledge in a new culture and paradigm in which ICT generates a process of continuous transformation and improvement. Similarly, some educational technologies such as mobile phones and other mobile devices are in the classroom and can be a key element for learning. You should know what to do with them. That's the challenge that seats teachers around innovation. Special interest in technological innovations is manifested as the prerogative of relevance in the digital age. There is a certain consensus within the scientific community that is consulted, when understanding the educational innovations associated with the technologies of the digital age. It is important to value innovation as a procedural category that defines incremental or radical transformations to overcome, complement or enhance an object, process or phenomenon, which can be social, cultural, technical, productive, economic or environmental.
Elección del material de cura según las características del lecho de la herida empleando el método TIME
Authors: Puerto-Sánchez Jon-Ander , Zuza-Turiño Naroa , Abuin-Ruíz Eider 
Published: February 2023

Las úlceras por presión y las heridas crónicas son dos de las patologías más tratadas por el personal de enfermería en las salas de curas de atención primaria, especializada y atención domiciliaria. La correcta elección del material de cura es uno de los factores clave en el abordaje de estas lesiones. El objetivo de este artículo es brindar a los profesionales de enfermería de una herramienta para realizar la elección del material de cura basándose en su principio más básico: la situación del lecho de la herida.
Para ello, se han revisado los protocolos de cura de heridas de los principales sistemas de salud y sociedades científicas, y se han elaborado un diagrama que categoriza los lechos de las heridas en 16 tipologías basadas en la clasificación TIME y ofrece 13 combinaciones de apósitos y productos de cura.