bluuebunny/crossref_metadata_2025_split huggingface dataset:
Methodology of tax consultation in the aspect of activity theory of law-enforcement
Authors: Vdovichena L. 
Published: September 2022

Tax reforms contributed to the recognition and consolidation of the institute of the tax consultations. This created the need to research new relationships between controlling tax authorities and taxpayers, as well as solving problems of legal regulation of their status at the level of industry legislation. The law-making methodology of tax consultations is of considerable interest, in particular through the prism of activity theory in law-enforcement. The application of the activity approach to the problems of modern tax law is inextricably linked with the trend of anthropologizing tax legal science and practice. Therefore, tax consultations act as informational and guarantee tools, through which conditions are created for the taxpayer to properly and consistently exercise his rights and obligations, even in such a rather difficult period of our state's existence.
It has been proven that cooperation (partnership) in the tax field requires taxpayers to bring to the attention of the tax authorities all the circumstances of their economic activity that are important for taxation. Instead, taxpayers have the opportunity to receive from the tax authorities detailed and proper explanations on the issues of calculating and paying taxes, as well as fair (adequate) taxation and guarantees against prosecution for alleged miscalculations or mistakes made by the tax authorities.
Individual tax consultation is an explanation of the controlling state authority; provided to the taxpayer regarding the practical use of certain norms of tax and other legislation (the control over compliance with which is entrusted to the controlling state authority); registered in the unified register of individual tax consultations. A general tax consultation is a publication of the position of the central executive state authority regarding the practical use of certain norms of tax and other legislation. This position was formed based on the generalization of individual tax consultations, which are provided by controlling state authorities to taxpayers, and/or in the event of discovering circumstances that indicate the ambiguity of certain norms of such legislation.
The author defined the guiding principles that underlie the methodological law-making of tax consultation: the principle of demand for tax consultation, the principle of formally defined subject orientation of tax consultation, the principle of priority of generalizing tax consultation, the principle of guaranteeing the interests of the taxpayer, the principle of presumption of legality of the taxpayer's decisions. The results of the use of tax consultation depend on the chosen methodological principles of its formation – necessity, reliability of interpretation of the provisions of the legislation, level of comprehensiveness, degree of persuasiveness, and truthfulness for the addressee – the taxpayer.
Public service activities of public authorities in the protection of citizens' rights
Authors: Svitlychnyy O.P. 
Published: September 2022

Ukraine’s accession to the European political, economic, informational and legal space encourages the state, executive bodies, local self-government bodies and other subjects of public administration in relations with citizens to adhere to the priority of human and civil rights and freedoms. In modern conditions, an important role in the relations of citizens and legal entities with the subjects of public administration is played by public service activities of executive bodies and local governments, as well as subjects of delegated powers, which in accordance with current regulations provide various services.
Legislation and bylaws are analyzed. In particular, a study of the Laws of Ukraine: «On Consumer Protection», «On Public Procurement», «On the use of registrars of settlement transactions in trade, catering and services», «On free legal aid», «On administrative services», «On social services», «On the provision of public (electronic public) services for the declaration and registration of residence in Ukraine», as well as the Tax Code of Ukraine.
The international legal acts that had a significant impact on the formation of domestic legislation and the activities of public administration in the field of providing various types of services are analyzed. The study of legislative acts and bylaws gave grounds to establish that depending on the specifics of the regulation of public relations in the analyzed regulations use different definitions of «services», as well as terminological and cognitive aspects, organizational principles of business entities , in particular, relating to the provision of services, requirements and procedures for the provision of services, determining the rights and obligations of the subject of provision and the customer of the service.
Attention is drawn to the fact that in case of poor-quality administrative services, citizens of Ukraine and foreigners protect the violated rights in the administrative court.
The need to develop a normative act, which should be a framework for public administration, to protect the rights and legitimate interests of all parties to the relationship in the provision and receipt of various services.
Responsibility for forced disappearance in the criminal legislation of foreign countries (through the prism of the provisions of international agreements)
Authors: Onyshkevych I.A. 
Published: September 2022

Enforced disappearance is a flagrant violation of the guaranteed and fundamental rights and freedoms that a person possesses. The practice of using enforced disappearances is not new, and therefore the need for proper and effective regulation aimed at preventing, guarding and protecting persons from enforced disappearances is socially demanded. The normative embodiment of states' desire to protect people from such encroachments is a number of international legal documents at the interstate level, while measures aimed at the implementation of relevant international legal norms are carried out at the level of a specific state.
Therefore, the purpose of this article is to analyze the criminal legal norms of individual states in terms of responsibility for enforced disappearance, to assess the compliance of such national criminal legislation with international standards for combating enforced disappearances.
The article examined the criminal laws of such countries as the Republic of Armenia, Georgia, the Republic of Azerbaijan, the Republic of Bosnia and Herzegovina, the Republic of Croatia, the Republic of Serbia, the Republic of Montenegro, the Republic of Turkey, the Kingdom of Spain, Romania, and the United States of America. The analysis was based on the standards defining the crime of enforced disappearance, which are set forth in the International Convention for the Protection of All Persons from Enforced Disappearance and the Rome Statute of the International Criminal Court.
According to the results of the conducted research, it was established that most of the states do not provide protection against enforced disappearances from the criminal law. Those states that did enshrine enforced disappearance as a crime did so in the following forms: transfer into legislation with preservation of all features, enshrining the crime without disclosing its features, partial enshrining with a change in composition.
Victimological measures to prevent criminal offenses committed against foreigners
Authors: Chkheidze H.M. 
Published: September 2022

The article provides the concept of victimological prevention of criminal offenses, on the basis of which the conceptual ways of such activity in relation to foreigners are determined. As a result of the research, it was found that a significant determining influence on the victimization of specific victims-foreigners is exerted by special role victimization (business victimization, competitive-labour, educational-conformist, tourist), as well as victimological deformation of a person (various deviations in behaviour).
In addition, a provoking behaviour of a victim accelerates victimization, namely: 1) active behaviour of an immoral or illegal nature, as a rule, causes the commission of a violent criminal offense; 2) passive behaviour, in cases of unforeseen behaviour, as a rule, causes the commission of a self-serving violent or self-serving criminal offense.
Proposals for the implementation of specific measures to ensure the safety of foreigners according to each of the factors in today’s conditions are outlined.
The considered factors of victimization of foreigners made it possible to group victimological prevention measures in the author’s proposed comprehensive state target program for the prevention of criminal offenses, one of the sections of which will concern foreigners, by spheres of influence, in particular in informational, social and technical spheres. So, in information field – elimination of phobias about the criminality of the surrounding reality and clarification of rules of conduct; in social sphere – provision of assistance during a period of adaptation in the working life situation, inspection of places of residence, leisure time of foreigners by special structures; a technical component includes the equipment of places of residence, training and even work with means of video recording.
The author proposed definition of victimological prevention – it is the activity of state and public institutions aimed at identifying and neutralizing factors that shape victim behaviour, identifying risk groups and specific individuals with an increased degree of victimization, developing protective capabilities of potential victims, and even restoring rights violated by illegal acts and prevention of repeat victimization.
Deformalisasi kurikulum pendidikan Singapura dalam film How To Bury A Dead Cat
Authors: Setiawan Deddy 
Published: September 2022

How To Bury A Dead Cat (2019) merupakan film pendek Singapura yang menjadi domain deformalisasi dari kurikulum pendidikan di Singapura. Film memiliki peran penting dalam mewujudkan fenomena, bagaimana deformalisasi kurikulum ini menghasilkan domain fenomena yang berbeda dari domain formal yaitu sekolah. Penelitian ini menjelaskan bagaimana film How To Bury A Dead Cat di bangun sebagai domain deformalisasi kurikulum pendidikan Singapura dan mengapa domain film ini menampilkan bentuk-bentuk deformalisasi dalam penyampaian tindakan berdasarkan kurikulum. Penelitian ini mengunakan analisis kualitatif pada media film Burhan Bungin dengan menggunakan analisis yang dipakai untuk meneliti suatu dokumen yang dapat berupa simbol, gambar atau sebagainya dalam memahami suatu konteks budaya atau konteks sosial tertentu. Analisis simbol dan gambar dan konteks sosial pada film How To Bury A Dead Cat menghasilkan penjelasan bahwa film kurikulum Civic and Moral Education (CME) terindikasi di dalam film sebagai bentuk aktualisasi dari rumah produksi dalam pembuatannya yang tak terlepas dari kebutuhan yang belum terpenuhi dari adanya kurikulum pendidikan di Singapura dalam menyampaikan pesan-pesannya. Lembaga produksi atau rumah produksi yang membuat film juga memanfaatkan fenomena sosial yang terdapat di Singapura dan di lembaga pendidikan dan mengubahnya menjadi produk komoditi yang memiliki daya tukar. Hal ini juga membangun citra sebuah lembaga produksi yang bisa dipandang sebagai lembaga yang menyediakan domain deformalisasi pembelajaran formal yang dilakukan oleh sekolah.
Aplikasi Pelapisan Kitosan untuk Meningkatkan Umur Simpan Salak (Salacca zalacca)
Authors: Apriliyanti Erwidia Dwi , Purbasari Dian 
Published: September 2022

Abstrak
Salak (Salacca zalacca) merupakan salah satu tanaman hortikultura asli Indonesia yang memiliki umur simpan yang pendek. Faktor yang mempengaruhi umur simpan buah salak adalah kontaminasi mikroorganisme, laju respirasi, dan transpirasi yang tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh pelapisan (coating) kitosan terhadap karakteristik mutu dalam meningkatkan umur simpan buah salak. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) dua faktor yaitu perbedaan konsentrasi kitosan dan waktu penyimpanan dalam suhu ruang. Data dianalisis menggunakan Anova two mix factors dengan tes (?=0,05), jika diperoleh berbeda nyata maka dilakukan uji lanjut Duncan. Hasil penelitian menunjukkan susut bobot terendah pada konsentrasi kitosan 1% sebesar 10,8628%, kekerasan tertinggi pada konsentrasi kitosan 1% sebesar 0,0971 N/mm2, nilai L tertinggi pada konsentrasi kitosan 1% sebesar 42,1744, nilai a tertinggi pada konsentrasi kitosan 0,5% sebesar 3,8944, nilai b tertinggi pada perlakuan konsentrasi kitosan 1% sebesar 9,7122 dan nilai Total Padatan Terlarut (TPT) terendah pada konsentrasi kitosan 1,5% sebesar 17,7000°brix
Abstract
Snakefruit (Salacca zalacca) is a horticultural plant native in Indonesia with a short shelf life. Factors affecting salak fruit's shelf life are microorganism contamination, respiration rate, and high transpiration. This study aims to determine the effect of chitosan coating on quality characteristics in increasing the shelf life of salak fruit. This study used a completely randomized design (CRD) with two factors: differences in chitosan concentration and storage time at room temperature. The data were analyzed using an ANOVA two mix factor with a test (? = 0,05), if it was found to be significantly different, Duncan's further test was carried out. The results showed the lowest weight loss at 1% chitosan concentration was 10,8628%, the highest hardness was at 1% chitosan concentration at 0,0971 N/mm2, the highest L value at 1% chitosan concentration was 42,1744, the highest a value was at concentration 0,5% chitosan was 3,8944, the highest b value at 1% chitosan concentration was 9,7122 and the lowest Total Dissolved Solids (TPT) was at 1,5% chitosan concentration at 17,7000°brix.
Employer Brand and Application Intentions of Young People in Hanoi
Authors: Ngoc Thao Nguyen , Van Luan Hoang 
Published: September 2022

Employer brand is becoming an important factor determining the effectiveness of attracting human resources, especially high-quality human resources of enterprises. Employer branding is built by businesses but its attractiveness is subjective to potential candidates in the specific economic, cultural and social context of the region and country. The article analyzes and inherits published studies to give the concept of employer brand and the elements constituting the remployer brand and the relationship between employer brand with the potential candidate's intention to apply for a job. Survey results on the evaluation of young people in Hanoi about the attractiveness of employer brands are compared with existing research results to show regional differences of employer brands. On the basis of research results, the article makes some conclusions and recommendations related to the construction and communication of employer brand in order to improve the effectiveness of attracting and maintaining human resources of the organization general and businesses in particular.
Keywords: Employer Brand, Intention to Apply, Young People in Hanoi, Employer Brand Development, Employer Brand Communication
Structural and Mechanical Properties of Cubic Silicon Nitride: A Molecular Dynamics Study
Authors: Thao Nguyen Thi , Ha Nguyen Thi Thanh , Van Vinh Le 
Published: September 2022

Abstract: The molecular dynamics simulations have been used to study the microstructure as well as mechanical behavior of cubic silicon nitride (c-Si3N4) under the extended deformation. The silicon nitride sample was simulated under the cooling process and high pressure. At T=300 K, dominant nitrogen (N) atoms arrange into fcc lattice, and the rest of N atoms have hexagonal close-packed (hcp) and disordered structures. The hcp and disordered N atoms gather into the narrow bands. The phonon spectra of this sample are calculated and discussed. In this work we also present a molecular dynamics prediction for the elastic moduli in strained cubic silicon nitride as functions of the volumetric strain. Young’s modulus and Poisson’s ratio are also calculated for the c-Si3N4.
Ambiência do Centro Obstétrico de um hospital público do Distrito Federal: um relato de experiência
Authors: Soares Stephanea Marcelle Boaventura , Dantas Amanda Santos , Nascimento Amorabe dos Santos , Santos Bruna Cristina Costa dos , Ribeiro Júnior Atvaldo Fernandes , Campos Evertton Aurélio Dias , Anjos Jussara Soares Marques dos , Corrêa Thaís Helena da Costa , Ogliari Karina Brito da Costa , Ferreira Marcus Vinicius Ribeiro 
Published: September 2022

Objetivo: Descrever, através de relato de experiência, a ambiência do Centro Obstétrico (CO) de um hospital público da Secretaria de Estado de Saúde do Distrito Federal (SES-DF). Relato de experiência: As vivências no campo de estágio supervisionado II em atenção hospitalar no cenário do CO de um hospital público da região sul do Distrito Federal, entre os dias 1 a 14 de abril de 2022, realizadas por 3 acadêmicos de enfermagem na atuação na prestação da assistência e cuidados às pacientes gestantes, puérperas e recém-nascidos (RN’s) no Pré Parto, Parto e Pós-Parto (PPP), conforme preconizado na ementa do curso que aborda sobre a prestação de serviços de saúde nos diversos cenários de atuação da enfermagem, em níveis de atenção. Considerações finais: A vivência acadêmica no centro obstétrico possibilitou a execução de muitas abordagens práticas, principalmente no contato acerca da mulher num momento tão singular, pois, compreender o ambiente do CO permitiu uma ampliação dos conhecimentos teóricos que podem ser aprofundados para um maior domínio na atuação da enfermagem mesmo em cenários arcaicos e que marginaliza direitos.
Multifocal oligodendroglioma with callosal and brainstem involvement
Authors: Mubarak Fatima , Khandwala Kumail , Shamim Shahzad M. , Qureshi Madiha Bilal 
Published: September 2022

Background:
Oligodendrogliomas are generally low-grade glial neoplasms commonly occurring in a cortical or subcortical location and frequently contain coarse calcifications. Tumors with 1p and 19q codeletions behave atypically and are more likely to have ill-defined margins and tend to have calcification. Very rarely, diffuse pattern and gliomatosis type of infiltrative nature of oligodendrogliomas have been described in sporadic case reports.

Case Description:
In this article, we present a case of a 31-year-old male who had diffuse multifocal oligodendroglioma with rare features of extensive callosal and brainstem involvement on imaging.

Conclusion:
Rare cases of oligodendrocytic gliomatosis cerebri or oligodendrogliomatosis with diffuse white matter spread of these tumors usually lead to a detrimental course of neurological status and a poor prognosis in these patients.
A rare case of metastatic colon cancer to the pineal region: A case report
Authors: Kawtharani Sarah , Moussalem Charbel , El Houshiemy Mohamad , Horanieh Elias , Najjar Marwan 
Published: September 2022

Background:
Colorectal cancer is the third most common cancer and the third most leading cause of death in the United States with brain being a rare site for metastasis and the pineal region being a rarer site to manifest.

Case Description:
We present a rare case of a 72-year-old male patient with pineal region tumor and obstructive hydrocephalus for which an endoscopic third ventriculostomy was done with biopsy of the tumor showing primary colorectal origin in a patient known to be previously healthy.

Conclusion:
Intracranial metastasis to the pineal region is considered rare especially in cases without widely spread systematic cancer or without presence of other metastatic lesions in the brain. The case we presented suggests that we should consider pineal region metastasis as part of our differential whenever we encounter patients with an isolated pineal lesion. Endoscopic third ventriculostomy can be a better treatment option to treat obstructive hydrocephalus caused by the lesion potentially avoiding peritoneal dissemination.
Retro-odontoid pseudotumor presenting double layer on MRI: A case report
Authors: Kanematsu Ryo , Hanakita Junya , Takahashi Toshiyuki , Minami Manabu , Suda Izumi , Nakamura Sho , Takeuchi Shu , Tsujimoto Yoshitaka 
Published: September 2022

Background:
Retro-odontoid pseudotumors (ROPs) typically present as a single mass posterior to the odontoid ranging from isointense to hypointense relative on T1-weighted magnetic resonance (MR) imaging (MRI T1WI). Here, a patient with ROP exhibited the double-layer sign on the MRI T1WI characterized by an initial ventral layer posterior to the odontoid process followed by a secondary dorsal layer.

Case Description:
An 84-year-old male presented with cervical myelopathy attributed to ROP resulting in atlantoaxial instability on dynamic X-ray studies, and the double-layer sign on the T1 MR accompanied by a cystic component. MR following C1–C2 posterior fusion, the patient’s myelopathy resolved and both layers spontaneously regressed on the follow-up MR studies.

Conclusion:
The MR-documented double layer sign with ROP, likely attributable to reactive hypertrophy of the transverse ligament with cystic components, may demonstrate spontaneous MR regression with symptom resolution following a C1–C2 posterior fusion.
Thoracic synovial cyst in patient with diffuse idiopathic skeletal hyperostosis
Authors: Takeuchi Shu , Hanakita Junya , Takahashi Toshiyuki , Kanematsu Ryo , Suda Izumi , Nakamura Sho , Minami Manabu 
Published: September 2022

Background:
Spinal synovial cysts, attributed to degenerative changes of the facet joints, commonly occur at the sites of segmental spinal instability. Here, we present a patient with diffuse idiopathic skeletal hyperostosis (DISH) who developed a T10/T11 synovial cyst contributing to myelopathy that resolved following surgical cyst excision.

Case Description:
A 69-year-old male presented with progressive numbness and paraparesis for 2-month duration. The thoracic MR spine showed synovial cyst at the T10/T11 level, while the computed tomography confirmed DISH fusion between the T4 and T10 levels. Following a laminectomy with cyst excision, the patient’s symptoms resolved and he sustained no recurrent dynamic instability.

Conclusion:
A patient with DISH presented with the new onset of myelopathy attributed to a T10/T11 thoracic synovial cyst; following cyst excision, the patient’s myelopahty resolved.