bluuebunny/crossref_metadata_2025_split huggingface dataset:
Allowance for Corporate Equity: The Latest Developments in European Union Law
Authors: Klemenčić Irena , Pribisalić Luka 
Published: July 2023

There are two ways of financing companies, namely equity financing and debt financing. These two ways of financing companies are relevant for tax law because the payment of interest arising from loan financing reduces the tax base of income tax, and the payment of dividends paid due to ownership of the company does not reduce the tax liability of the company. Therefore, over time, attempting to achieve neutrality in corporate financing was a challenging task. One of those ways is Allowance for Corporate Equity. In May 2022, the European Commission adopted a Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes, the so-called DEBRA proposal, which seeks to reduce the tax base of corporate income tax arising from equity financing. Consequently, this paper will briefly discuss the Allowance for Corporate Equity, give an overview of the Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes and assess the European Commission proposal.
Povzetek. Obstajata dva načina financiranja podjetij, in sicer lastniško in dolžniško financiranje. Ta dva načina financiranja podjetij sta pomembna za davčno zakonodajo, saj plačilo obresti, ki izhajajo iz posojilnega financiranja, zmanjšuje davčno osnovo za dohodnino, plačilo dividend, izplačanih zaradi lastništva podjetja, pa ne zmanjšuje davčne obveznosti podjetja. Zato je bil poskus doseganja nevtralnosti pri financiranju podjetij zahtevna naloga. Eden od teh načinov je olajšava za lastniški kapital podjetij. Evropska komisija je maja 2022 sprejela predlog direktive Sveta o določitvi pravil o olajšavi za zmanjšanje naklonjenosti zadolževanju v razmerju do lastniškega kapitala in o omejitvi odbitka obresti za namene davka od dohodkov pravnih oseb, t. i. predlog DEBRA, katerega namen je zmanjšati davčno osnovo davka od dohodkov pravnih oseb, ki izhaja iz lastniškega financiranja. Zato bo v tem prispevku na kratko obravnavana olajšava za lastniški kapital podjetij, podan pregled predloga direktive Sveta o določitvi pravil o olajšavi za zmanjšanje naklonjenosti zadolževanju v razmerju do lastniškega kapitala in o omejitvi odbitka obresti za namene davka od dohodkov pravnih oseb in ocenjen predlog Evropske komisije.
A theoretical approach to talent management
Authors: Holban Cristina 
Published: July 2023

Lately, the industrial revolution, high technological development, and global labor market opening have brought new challenges to labor markets and stimulated human resources to deal with the barriers that tested their adaptation skills, quick decision-making, and easiness in solving urgent problems under tight deadlines. Human resource policies, strategies, and good practices have become insufficient for the current requirements of the global markets, triggering the appearance of a new area of research, that is, talent management. To bring theoretical clarifications, this study aimed to review the literature in the field for the 2016-2021 period by overviewing the studies published in research journals and databases to investigate how talent and talent management have been defined, and which practices have been used globally. The studies showed that the field has not been researched enough due to difficulties encountered in formulating an unanimously accepted definition by both academics and practitioners.
Keywords: Human resources; talent; talent management; talent management practices.
Peningkatan Performansi Proses Produksi Konveksi dengan Software Simulasi Flexsim 2019
Authors: Ramdhani Ade Yanyan , Munikhah I Anna Tul , Arini Ratih Windu , Saepullah Asep 
Published: July 2023

CV E merupakan salah satu Usahan Mikro Kecil Menengah (UMKM) yang bergerak di bidang produksi garment/konveksi dengan jenis produk yang dihasilkan adalah kaos, jaket, dan kemeja. Produktivitas yang belum optimal serta ketidakseimbangan lini produksi menjadi permasalahan utama yang dihadapi oleh CV E. Penelitian ini bertujuan untuk menganalisisis kinerja dari sistem produksi pada serta memberikan usulan perbaikan untuk meningkatkan produktivitas CV E menggunakan software flexsim 2019. Hasil dari simulasi model yang telah divalidasi menunjukan berbagai permasalahan yang terjadi seperti %blocked yang cukup tinggi pada mesin bordir serta %idle yang tinggi pada mesin obras, cupit, pemasangan kerah dan saku, serta finishing yang mengakibatkan rendahnya produktivitas perusahaan. Permasalahan ini desebabkan oleh kurangnya kapasitas pada mesin bordir serta pembuatan kerah dan saku sehingga mengakibatkan permasalahan yang sistemik. Desain eksperimen dilakukan pada bagian kapasitas mesin bordir dan mesin pembuatan kerah dan saku yang masing-masing memiliki 3 dan 2 level skenario. Dari total 6 alternatif yang dibandingkan, diketahui bahwa alternatif 2 memiliki hasil terbaik untuk meningkatkan produktivitas serta utilitas dari mesin-mesin yang ada di perusahaan dengan peningkatan hasil output perusahaan sebanyak 57% dibandingkan model awal.
Perancangan Tangga Telescopik sebagai Alat Kerja Ergonomi
Authors: Pujianto Rizki , Azis Muhamad Abdul , Rahman Barra Lutfir , Tonbesi Andreas Yasri Krisna Yudha 
Published: July 2023

Dalam pengujian ini membuat sebuah tangga teleskopic yang bertujuan untuk mempermudah operator yang menggunakan tangga ini sebagai alat perantara untuk membantu operator menggapai yang susah dicapai. metode yang digunakan berdasarkan hasil pengamatan menggumpulkan informasi teknologi. berdasarkan hasil pengujian yang telah dilakukan sebelumnya didapatkan hasil pada pengujian normalitas bahwa data tersebut dikatakan normal karena nilai sig. lebih besar daripada alpha namun ada beberapa ukuran yang nilai signya kurang dari ketentuan nilai sig. yang ditentukan. Lalu pada pengujian keseragaman data didapatkan hasil data yang seragam dimana kita dapat melihat hasil akhir di melewati BKA ( Batas Kontrol Atas ) dan BKB ( Batas Kontrol Bawah ) karena terletak pada range 2-50. Selanjutnya pada pengujian percentiles dapat diketahui ukuran untuk perancangan tangga telescopic terdapat beberapa percentil dari 5th, 50th , dan 95th untuk menunjukkan data tersebut ditujukkan kepada orang dewasa, adapun hasil dari perancangan yang sudah kami buat adalah ukuran percentil yang digunakan menggunakan ukuran percentil 50th . Kesimpulan dari perancangan produk ini yaitu produk ini dapat digunakan untuk meningkatkan ergonomi dan kenyamanan pekerja terutama pada lutut, kaki, tangan, siku, dan bahu. Alasannya karena produk ini meminimalisir terjadinya kecelakaan. Biasanya tangga ini digunakan untuk mencapai sesuatu barang atau hal yang susah dicapai.
PELATIHAN PEMANFAATAN APLIKASI QIZIZZ BAGI GURU-GURU TK MENTARI PURWAKARTA
Authors: Mega Juita Mega Juita , Jojor Renta Maranatha  , Alfiana Novi Fitriani  , Neng Maspupah  , Shaumi Dwi Alfaini  
Published: July 2023

Within the Instruction Unit Field Presentation Movement entitled "Preparing on the Utilize of the Qizizz Application for Instructors of Mentari Purwakarta Kindergarten" this was carried out at Mentari Kindergarten, Purwakarta. Instructors at the kindergarten were given preparing on making Quizizz media. The particular target to be accomplished through the usage of this preparing action is to deliver mechanically proficient instructors to carry out the learning handle and assess learning online/online. At that point instructors who advantage from this preparing movement are expected to be able to supply data and impact to other instructors within the school. This preparing strategy is full mentoring with the stages: 1) Address strategy, 2) Exhibit Strategy, 3) Address and Reply strategy. The comes about of the think about outline that the Quizizz application can progress teachers' utilize of the Quizizz application

Abstrak
Pada Kegiatan Pengenalan Lapangan Satuan Pendidikan yang berjudul " Pelatihan Pemanfaatan Aplikasi Qizizz bagi Guru-guru TK Mentari Purwakarta" Ini dilakukan di TK Mentari, Purwakarta. Guru di TK tersebut diberikan pelatihan pembuatan media Quizizz. Target khusus yang ingin dicapai melalui pelaksanaan kegiatan pelatihan ini yaitu menghasilkan guru-guru melek teknologi untuk melaksanakan proses pembelajaran dan evaluasi pembelajaran secara online/daring. Kemudian guru yang mendapat manfaat dari kegiatan pelatihan ini diharapkan dapat memberikan informasi dan pengimbasan kepada guru-guru lain yang ada di sekolah tersebut. Metode pelatihan ini adalah pendampingan penuh dengan tahapan: 1) Metode ceramah, 2) Metode Demonstrasi, 3) Metode Tanya Jawab. Hasil penelitian memberikan gambaran bahwa aplikasi Quizizz dapat meningkatkan guru dalam menggunakan aplikasi Quizizz
Dupuytren's Contracture: A Case Review
Authors: Hricz Craig 
Published: July 2023

Abstract:
Dupuytren contracture is a contraction disorder of the hand related to an abnormal myofibroplastic process. An autoimmune response may trigger fibroblasts to proliferate along lines of tension within bands of the palmar fascia and other tissues within the hand resulting in fibrous cords and nodules of the hand. Risk factors include Scandinavian or Northern European descent, trauma, chronic use of vibrating tools, medical disorders such as diabetes, HIV, epilepsy, and vascular disease as well as a social history of smoking or alcoholism. The disorder is relatively painless, and patients tend to delay seeking care until the contracture has progressed to the point of causing some degree of disability or impacting their daily lives. Treatment options include surgical fasciectomy, collagenase injections, or needle fasciotomy followed by occupational therapy interventions such as splinting and stretching. Intervention is generally effective in improving symptoms and functionality; however, recurrence is still possible.
Cartel Practices in Indonesian Tyre Industry: Assessing the Role of the Indonesian Tyre Business Association
Authors: Susanto Indra , Markoni Markoni 
Published: July 2023

This study examines the legal standing of the Indonesian Tyre Business Association (APBI) in light of the KPPU Decision Number 08/Pdt.G/KPPU-I-2014 concerning tire cartel violations in the Indonesian automotive industry. Utilizing normative legal research methods focusing on positive legal norms, the study identifies and systematizes violations of business competition rules by six major APBI member companies between 2008 and 2012, and critically analyzes and interprets the evidentiary basis of these findings. The companies allegedly colluded on tire pricing, manipulating the market for Passenger Car Radial (PCR) tires and inducing unfair business competition. The study asserts that, while the APBI's role in facilitating this collusion was apparent, its legal liability remains unclear due to the association's ability to influence member practices without a binding enforcement mechanism. These findings raise critical implications for market competition and cartel law enforcement, necessitating a re-evaluation of the legal provisions surrounding business associations, especially in the context of Indonesia's anti-monopoly and unfair competition laws.Highlights:

APBI's facilitation of cartel behavior among its members.
Unclear legal liability of business associations in anti-competitive practices.
Need for re-evaluation of legal provisions surrounding business associations.

Keywords: Cartel, Indonesian Tyre Business Association (APBI), Unfair Business Competition, Competition Law, Indonesian Tyre Industry
Juridical Assessment of Collateral in Microfinance: A Statutory Approach
Authors: Purwaningsih Sri Budi 
Published: July 2023

This research investigates the juridical appraisal procedure employed by Microcredit Banks in Indonesia for land and building collateral. Utilizing a statute approach, the study scrutinizes both the subject (ownership status) and object (land location, boundaries, land status, and proof of ownership) of the collateral. The assessment also considers taxation aspects, including the Non-Tax State Revenue (NJOP) value, transaction price, and market price. The findings reveal that a comprehensive analysis incorporating these diverse aspects is necessary for accurate valuation. The study underscores the vital role of collateral evaluation in loan disbursement, emphasizing that banks need to ensure that collateral meets all credit security conditions. Consequently, in the event of borrower default, banks can legally seize the collateral to recoup the outstanding debt. The findings have implications for enhancing microcredit banking regulations and for bolstering the legal protections of both banks and borrowers.Highlights:

Juridical appraisal procedure adopted by Microcredit Banks crucially considers both the subject and object of land and building collateral.
Taxation aspects, including the Non-Tax State Revenue (NJOP) value, transaction price, and market price, are integral to the comprehensive evaluation of collateral.
Ensuring that collateral meets all credit security conditions is a paramount step in loan disbursement, providing legal protections for banks to recoup outstanding debt in the event of borrower default.

Keywords: Microcredit Banks, Collateral Evaluation, Juridical Assessment, Credit Security, Indonesian Banking Regulations.
DCE-Net: A Dynamic Context Encoder Network for Liver Tumor Segmentation
Authors: Liu Jun , Shao Liren , Zhou Chaochao , Yan Zhenhua , Han Yuanyuan , Song Yusheng 
Published: July 2023

Abstract
Segmentation of a tumor region from medical images is critical for clinical diagnosis and the planning of surgical treatments. Recent advancements in machine learning have shown that convolutional neural networks are powerful in such image processing while largely reducing human labor. However, the variant shapes of liver tumors with blurred boundaries in medical images cause a great challenge for accurate segmentation. The feature extraction capability of a neural network can be improved by expanding its architecture, but it inevitably demands more computing resources in training and hyperparameter tuning. This paper presents a Dynamic Context Encoder Network (DCE-Net), which incorporated multiple new modules, such as the Involution Layer, Dynamic Residual Module, Context Extraction Module, and Channel Attention Gates, for feature extraction and enhancement. In the experiment, we adopted a liver tumor CT dataset of LiTS2017 to train and test the DCE-Net for liver tumor segmentation. Experimental results showed that the precision, recall, Dice, and AUC were 0.8961, 0.9711, 0.9270, and 0.9875, respectively, outperforming other state-of-the-art networks. Furthermore, our ablation study shows that the accuracy and training efficiency are markedly superior to those networks without involution or dynamic residual modules. Therefore, the proposed DCE-Net has potential for the automatic segmentation of liver tumors in clinical settings.
Semi-Automated Computer Vision based Tracking of Multiple Industrial Entities - A Framework and Dataset Creation Approach
Authors: Rutinowski Jérôme , Youssef Hazem , Franke Sven , Priyanta Irfan , Polachowski Frederik , Roidl Moritz , Reining Christopher 
Published: July 2023

Abstract
This contribution presents the TOMIE framework (Tracking Of Multiple Industrial Entities), a framework for the continuous tracking of industrial entities (e.g., pallets, crates, barrels) over a network of, in this example, six RGB cameras. This framework, makes use of multiple sensors, data pipelines and data annotation procedures, and is described in detail in this contribution. With the vision of a fully automated tracking system for industrial entities in mind, it enables researchers to efficiently capture high quality data in an industrial setting. Using this framework, an image dataset, the TOMIE dataset, is created, which at the same time is used to gauge the framework's validity. This dataset contains annotation files for 112,860 frames and 640,936 entity instances that are captured from a set of six cameras that perceive a large indoor space. This dataset out-scales comparable datasets by a factor of four and is made up of scenarios, drawn from industrial applications from the sector of warehousing. Three tracking algorithms, namely ByteTrack, Bot-Sort and SiamMOT are applied to this dataset, serving as a proof-of-concept and providing tracking results that are comparable to the state of the art.
Evaluation of Surface Water Quality through Water Quality Index Model and Multivariate Statistical Techniques
Authors: Akiner Muhammed Ernur , Chauhan Pankaj , Singh Sudhir Kumar 
Published: July 2023

Abstract
The Betwa River Basin, a subbasin of the Yamuna, is the oldest flowing water system in Central India. Factor analysis and principal component analysis (FA/PCA) were multivariate statistical techniques used to extract three and four varimax factors that explained 96.408 and 100.00 percent of the total variance in water quality, respectively. Cluster analysis (CA) categorizes observed items into distinct quality categories based on correlations between stations and years. Point industrial/sewage effluents, non-point runoff from arable land and erosion, and natural source pollution are all factors that contribute to the pollution of the Betwa River, a mineral component of the water. As a result, water quality is threatened or impaired, and conditions often depart from natural or desirable levels at Rajghat, Garrauli, Mohana, and Shahijina stations. According to the Canadian Council of Ministers of the Environment Water Quality Index (CCME-WQI), the water quality ranking at the Rajghat and Mohana stations corresponds to fair ecological status. However, the Garrauli and Shahijina stations' surface water has marginal water quality status. From 1985 to 2018, the Shahijina had the most considerable load of nutrients and organic matter, as established by the CCME-WQI and by comparing the water quality data. A thorough examination revealed a fluctuating trend in the Betwa River pollution, particularly at all stations. Results indicate that between 1985 and 2018, the only defense mechanism of the river was the auto purification mechanism, which is strongly influenced by the drought, point resource of pollution, and extreme meteorological events that probably cause these fluctuations.
Establishment and validation of a novel peroxisome-related genes prognostic risk model in Kidney Clear Cell Carcinoma
Authors: Zhao Qian , Zhang Jing , Huang Hongwei , Lin Xuhong 
Published: July 2023

Abstract
Introduction:
Kidney clear cell carcinoma is the most common subtype of renal cell carcinoma. Peroxisome play a role in the regulation of tumorigenesis and cancer progression. However, the prognostic value of peroxisome-related genes is rarely studied. The aim of this study was to establish a novel prognostic risk model for peroxisome-related genes in Kidney clear cell carcinoma.
Materials and methods
Based on TCGA data, we used univariate and multivariate Cox regression analyses to screen the differentially expressed genes initially, and LASSO Cox regression analysis was used to construct a prognostic risk model, which was verified with an internal validation cohort and a GSE22541 cohort. GO and KEGG analyses were performed to explore the differences in gene function and pathways between the high-risk and low-risk groups. The CIBERSORT database, ESTIMATE algorithm and TIMER database were used to calculate the immune cell infiltration scores of the samples and analyze immune cell infiltration.
Results
Thirty peroxisome-related genes were obtained by using differential analysis. We also screened 14 genes associated with the prognosis of KIRC patients by using univariate and multivariate Cox regression analyses. A nine-gene(ABCD1, ACAD11, ACAT1, AGXT, DAO, EPHX2, FNDC5, HAO1, andHNGCLL1) prognostic risk model was obtained via LASSO Cox regression analysis. GO and KEGG analyses showed that DEGs were mainly related to substance metabolism and transport and PPAR signaling pathways. Tumor immune infiltration results showed that the immune response in the high-risk group was suppressed, with higher tumor purity. The expression of nine genes was positively correlated with the level of immune cell infiltration.
Conclusion
Nine peroxisome-related genes may play an important role in KIRC tumor immunity. Combining the risk score with clinical factors, a nomogram was constructed. This nomogram can provide support for personalized treatment protocols for KIRC in the clinic.
Targeted gene addition at the CX3CR1 locus of human HSPCs improves their ability to repopulate the myeloid CNS compartment and drives lineage specific and robust transgene expression in their CNS progeny
Authors: Biffi Alessandra , Montepeloso Annita , Mattioli Davide , Pellin Danilo , Peviani Marco , Genovese Pietro 
Published: July 2023

Abstract

Transplantation of engineered hematopoietic stem and progenitor cells (HSPCs) showed curative potential in patients affected by neurometabolic diseases treated in early stage. Favoring the engraftment and maturation of the engineered HSPCs in the central nervous system (CNS) could allow enhancing further the therapeutic potential of this approach. To this goal, we propose a gene addition strategy involving CX3CR1, a microglia chemokine receptor regulating microglia ontogeny and function. We showed that Cx3cr1 haplo-insufficient (Cx3cr1-/+) HSPCs are favored in generating microglia-like progeny cells (MLCs) as compared to WT (Cx3cr1+/+) HSPCs upon transplantation in mice. Thus, we designed a CRISPR-based gene addition strategy at the human CX3CR1 locus that resulted in enhanced ability of edited human HSPCs to engraft and repopulate the hematopoietic system and the CNS myeloid compartments of transplant recipients, and in lineage specific, regulated and robust transgene expression in their MLC progeny. This approach, which benefits from the modulation of pathways involved in microglia maturation and migration in haplo-insufficient cells, may thus broaden the application of HSPC gene therapy to a larger spectrum of neurometabolic and neurodegenerative diseases.
Biotin labelled DNA-probe based detection of nucleic acid in reverse transcription-LAMP amplified oropharyngeal viral swab samples via a lateral flow assay
Authors: Agarwal Saloni , Hamidizadeh Mojdeh , Bier Frank F. 
Published: July 2023

Abstract
This study focuses on three key aspects: a) crude throat swab sample as 30 template for RT-LAMP reaction, b) biotinylated DNA probes enhanced specificity for LFA readout and c) digital semi-quantification of LFA readout. The throat swab samples from SARS-CoV-2 positive and negative patients have been used in their crude (no cleaning or pre-treatment) form for the RT-LAMP reaction. The samples were heat-inactivated but not treated for any kind of nucleic acid extraction or purification. RT-LAMP (20 min processing time) result was readout out via a LFA approach, using two labels: FITC and Biotin. FITC was enzymatically incorporated into the RT-LAMP amplicon with LF-LAMP-primer and biotin was later introduced using biotinylated DNA probes specific for the amplicon region. DNA probes based LFA readout of RT-LAMP amplicon was 97.73% sensitive and 93.10% specific. The LFA result was further analysed via a smartphone based IVD-device wherein the test line intensity was recorded. The LFA test line intensity was then correlated with the qRT-PCR CT-value of the positive swab samples. A digital semi-quantification of RT-LAMP-LFA is reported with the correlation coefficient R2= 0.7. The overall RT-LAMP-LFA assay time was recorded to be 35 min with the LoD of 4,000 RNA copies/ml.