bluuebunny/crossref_metadata_2025_split huggingface dataset:
Availability of the requirements for implementing the international standard specification for risk management (ISO31000:2018) in the general tax authority
Authors: Makki Farah Naeem , Lafta Baydaa Sataar 
Published: August 2022

The research aims to determine the availability of the requirements for applying the International Risk Management Standard (ISO31000:2018) in the General Tax Authority. The research started from a problem that raised a number of questions, including what is the level of availability of the requirements for the application of the international standard specification for risk management, and what is the level of the gap between the actual reality of the application and documentation and the requirements of the specification items in the researched body. A checklist has been adopted in the data collection as well as personal interviews. The study found that the level of availability of specification requirements was 38 percent and was approaching a partially applied and partially documented weight. This means that the research body has moved away from applying the specification requirements at a rate of 62 percent.
extent of physics teachers' awareness of higher-ranking thinking skills and its relationship to the preventive awareness of their students
Authors: Abdullah Samaa Ibrahim , Alzaydi Salam Shakir Aajil 
Published: August 2022

The current research aimed to identify the extent to which physics teachers are aware of high-ranking thinking skills and its Relationship to the Preventive Awareness of their Students, The research sample consisted of (100) physics teachers who study in the middle school day for boys and their Students they numbered (4000) students In the schools of Shatra District Education Directorate of Dhi Qar Governorate \ Iraq, The researchers used a tool to measure the higher-ranking thinking skills of physics teachers "research sample" and test to measure preventive awareness of their students, It was presented to a group of arbitrators, and its psychometric properties were extracted, The researchers used a set of statistical methods, including the one-sample t-test, the Pearson correlation coefficient, and the Alpha Kron-Bach equation, The results showed the availability of high-ranking thinking skills among physics teachers, and the preventive awareness of their students, The research came out with a set of recommendations and suggestions.
Development of 3-stage hybrid computer aided design (3-HCAD) system for multi-modal medical images to identify brain tumor
Authors: Vajravelu Ashok , Tamilselvan K. S. , Mahadi Muhammad , Zaki Wan Suhaimizan Bin Wan , Suresh K. S. , Iyer Gowtham G. 
Published: August 2022

The latest developments in medical imaging and computer-aided solutions for image processing problems attract attention of various researchers to impart their research in the medical imaging field. Designing and developing efficient algorithms to present the medical information effectively have become critical areas of research in this field. A 3-Stage Hybrid Computer Aided Design system is introduced to identify Brain tumor in earlier stages by extracting meaningful information from multimodal medical images. The preferred multi-modality images is Magnetic Resonance Imaging (MRI) and Computed Tomography (CT). The CAD system proposed in this paper can eliminate the dependency on human operators as it is an efficient software-based system. The first stage in this model consists of image pre-processing with Wavelet and Curvelet transforms. The second stage of the CAD system is an image segmentation process, which involves a combination of Wavelet Transform and Watershed Technique. The third stage involves image fusion, where the individually segmented CT and MRI images are fused together to obtain an integrated complementary information from two different images. This is followed by decomposing CT and MRI images using the Dual Tree Complex Wavelet Transform (DTCWT) and Nonsubsampled Contourlet Transform (NSCT).
Impact of the corona pandemic on international financial reporting standards
Authors: Al-Saad Huda Sabah Faraj , Muter Khadija Jomaa 
Published: August 2022

The research aims to study and analyze the most important effects of the Covid-19 pandemic on the accounting profession in general and on measurement and accounting disclosure procedures in preparing financial reports in particular. It also aims to show the most important accounting requirements in the face of the CORONA pandemic and its impact on international financial reporting standards. In order to study the impact of the CORONA pandemic on international financial reporting standards, th e researchers took a sample of 24 banks and studied the impact of the pandemic on these banks by analysing the financial statements of this sample. In addition, to establish the hypotheses correctly, a questionnaire was used to study the impact of the pandemic more clearly on measurement and accounting disclosure procedures. The research reached a set of conclusions, the most important of which run as follows: the spread of the CORONA pandemic affects the quality of accounting information in the financial reports of economic units, including banks.
relationship between genetic diversity and fertility status of hydatid cysts of Echinococcus granulosus isolated from human and some intermediate hosts in Thi-Qar province / Iraq
Authors: Farhood Afaq T. , ALMayah Sabeeh H. , Turab Mufid K. M. Abou 
Published: August 2022

The cestod Echinococcus granulosus produces hydatid cysts, which are an endemic zoonotic in Iraq. This study was conducted to assess the common strains and the effect of haplotype diversity on the fertility status isolated of hydatid cysts from livers of humans and other different organs of intermediate hosts (sheep, cattle, buffalo, and camels), by three mitochondrial DNA genes, including cox1, nad1 and atp6 extracted from the fertile cysts protoscolices and sterile cysts germinal layer. The result indicated that the sheep (G1 ,95%) and buffalo (G3, 5%) strains were responsible for the hydatid cyst infection. All isolates were recorded in the Genbank with numbers ranging from (OL655428- OL655447) for cox1, (OM117505-OM 117524) for nad1and (OM117525- OM117544) for atp6. The current study revealed windingly that no correlation between the haplotype of parasite and the sterility of hydatid cysts. Thus, our finding indicated that environmental factors might play a key role in the fertility of hydatid cysts.
Bone status and renal transplantation
Authors: Hothefa Baqer K. , AlKazaz Fatin F. , Naser Salwa H. 
Published: August 2022

Renal transplant is the organ transplant of a kidney into a patient with end-stage kidney disease (ESRD). It is important to regularly monitor the new kidney's function by measuring serum creatinine and other laboratory measurements at least every three months for the rest of the person's life. The pathophysiology underlying bone disorders after transplantation are resulted from a complex interplay of factors. Current review aims to investigate the bone status of the patients after renal transplant by evaluating their physical and clinical bone tests( PTH ,vit D3,ALP,Ca,P,Mg and DEXA scan). The clinical utility of serum markers of bone turnover . para thyroid hormone levels drop by half in the first six months following transplantation, but remain elevated in almost half of kidney transplant patients two years later. Levels of 1,25–dihydroxy vitamin D [1,25(OH)2D] have been linked to improved kidney function. After kidney transplantation, serum calcium generally follows a biphasic pattern. After 3-6 months after transplantation, hypercalcemia has been recorded in about 5%–15% of patients. Hypophosphatemia is frequent in the early post–transplant period, with 50% of acute kidney transplant patients experiencing it.
Novel laboratory extraction method using magnetically micro bubble stream
Authors: Atiyah Emad Kadhim , Hussein Mustafa Abdulkadhim 
Published: August 2022

Innovative, sensitive and accurate method for liquid-liquid extraction using bubble phenomenon. is presented in this work. A working system was designed, consisting of two basic parts: the pump air to generate the bubbles and the pump device, to pump or withdraw the organic layer from the liquid-liquid system key variables study was performed in the system containg Dithizone (0.001 M) in CHCl₃ solvent and aqueous copper (II) chloride (1000 ppm) solution to find out the extent of their impact on the extraction performance obtained in this way. The effect of copper concentration in the initial sample, shake time, size of bubbles flowrate were studied, fixing the optimal conditions: for a sample of (10 mL) aqueous solution of Cu (II) chloride, the optimum copper (II) concentration in the analyzed sample is (0.0001M) , the size of bubbles 2.6 L\min, the shaking time is (15 min), and the pump flowrate is ( 50sec/mL). In these optimum conditions, the extraction degree was (91.1 %). The results of the innovative bubbles extraction method were compared with previous studies, and found they were more efficient than the classical methods of extraction using funnel separation and multiple extraction.
changes of serum irisin levels in postmenopausal breast cancer women
Authors: Hussin Shaymaa Jamal , Hilal Nihad N. , Hussein Sura Zahim 
Published: August 2022

Breast cancer (BC) is a malignant neoplasm characterized by abnormal cell growth of breast tissue in an uncontrolled pattern and their ability to infiltrate and invade normal tissue locally. Irisin plays an important role in the occurrence, development, and metastasis of different tumors. The aim of this study to evaluate the changes of serum levels of irisin in postmenopausal breast cancer women and compared with control group. Serum samples were collected from 90 women were 30 of these women were control and 60 women were breast cancer patients attending to cancer center in Kirkuk city- Iraq from November 2021 to April 2022 . Postmenopausal breast cancer women ages were above 46 years, who were proved to be suffering from breast cancer whether a unilateral or bilateral breast affected who agree to participate in this study. Irisin levels for postmenopausal breast cancer women were (77.11±25.91) ng/ml and control (17.35±5.05) ng/ml respectively with a highly significant increase (P≤0.01) when compare with healthy control. These results suggest that irisin can be used in the early diagnosis, differential diagnosis, and prognosis of breast cancer.irisin
Breast-I AS A screening tool in detecting early breast lesions in women-An experimental study in tertiary care centre Chennai
Authors: Selvaraj Karthikeyan , Kubendran Revathy , Pattabi Sasikumar 
Published: August 2022

Background: India is facing challenging situation because the incidence of breast cancer has increased by 14% and the mortality rate has increased by 11.1%. Breast- i is a new tool for effective breast cancer screening, especially for detecting both non-palpable and very small lesions often missed by Clinical Breast Examination (CBE). This device is expected to help in detecting tiny breast lesions in the outpatient clinic itself, helping in reducing morbidity and mortality associated with late diagnosis of carcinoma breast. Objectives: To analyze diagnostic accuracy of Breast-i and to study the prevalence of Breast Cancer in the study population. Materials and Methods: The experimental study was conducted at Sree Balaji Medical College and Hospital, Chennai over eighteen months with sixty female patients using Breast-i for early diagnosis of Breast lesions. Detailed history was taken and CBE was done. Later, patients were screened with Breast-i and further evaluation was done if abnormalities were detected with Breast-i. The findings obtained from Breast-i were compared with FNAC and Trucut Biopsy finding. The obtained data were processed with MedCalc Software Version 19.0.
“An observational study of intestinal obstruction in adults”
Authors: Atram Gangadhar P , Gore Raju W , Kakde . Mrunal M , Hombalkar Priya 
Published: August 2022

Background: Mechanical intestinal obstruction is a common surgical emergency. The causes of intestinal obstruction include hernias, postoperative adhesions, malignancy, strictures etc. The etiology of this condition varies in different parts of the world and within same country. Methods: This prospective descriptive study was conducted in department of surgery at a tertiary care teaching hospital. All the adult patients, irrespective of sex with diagnosis of dynamic intestinal obstruction undergoing exploratory laparotomy were included in the study. Laparotomy findings were recorded and in the postoperative period patients were followed up for detection of complications and treatment. Results:45 patients were treated for mechanical intestinal obstruction. Mean age was 49.5 years and male to female ratio was 1.81:1. Most common cause of small bowel obstruction is Small bowel adhesions i.e. 13 patients (39.39%) ; while the most common cause of large bowel obstruction is malignancy arising from different parts of large bowel i.e. 66.67% of patients (8 patients) Wound infection was the commonest postoperative complication. There were 12 deaths in this study giving mortality rate of 26.6%. Conclusions: Bowel Adhesion is the leading causes of mechanical intestinal obstruction in our region.
Facial bone dynamics under the load of different dental implant geometries of same manufacturer : A fem study
Authors: Kurhade Swapnil , Kadam Ankita , Goud M Anil , Niras Sonia , Tambe Suraj , Patil Minal 
Published: August 2022

In recent years the science of dental materials and implantology have taken many steps forward. In particular, it has tended to optimize the implant design, the implant surface, or the connection between implant and abutment. All these features have been improved or modified to obtain a better response from the body, better biomechanics, increased bone implant contact surface, and better immunological response. The purpose of this article, carried out by a multidisciplinary team, is to evaluate and understand, through the use also of bioengineering tests, the biomechanical aspects, and those induced on the patient’s tissues, by dental implants. A comparative analysis on different dental implant systems of the OSSTEM manufacturer was carried out to evaluate biomechanical and molecular features. Von Mises analysis has given results regarding the biomechanical behavior of these implants and above all the repercussions on the patient’s tissues. Knowing and understanding the biomechanical characteristics with studies of this type could help improve their characteristics in order to have more predictable oral rehabilitations.
Family Business Corporate Governance: A Case Study of PT. Puco
Authors: Maharani Anita , Rakadya Galih 
Published: August 2022

This study is about the family business and its relation to governance in the family business, namely at PT. Puco. PT. Puco is a valve control system manufacturer in Indonesia. This research aims to identify the picture of governance in PT. Puco recommends key factors determining the success of governance at PT. Puco and create an ideal governance concept for PT. Puco. The research method used is qualitative research with data collection methods using interviews, Analytical Hierarchy Process, and the Soft System Methodology approach. The results of the research on governance description is PT. Puco has implemented governance following the ISO 9001:2015 standard but needs improvement. The research results on the key factors determining the success of governance at PT. Puco. The results propose governance model for PT. Puco consists of family and business circles. Proposed changes to resolve the problem need to be taken as an action to improve the situation.
Analysis of the influence facilities, Quality of Service and Trust on loyalti customer in Star Hotel in Batam City
Authors: Khadafi Muamar , Hanny Hanny , Anugrah Veronica 
Published: August 2022

Every goods and service company is required to make customers feel loyal to the products and services offered. A company is said to be successful and profitable if it finds loyal customers in the long term. Star hotels are hotels with the expectectation that customers have good facilties, service quality and trust. Facility factors, service quality and trust are factors that considered to be able to make loyal customers while staying at five star hotels in the city of Batam.
This research is to broaden our insight related to factors that influence customers loyalty in five star hotel in Batam. Based on scientific literature analysis collected from tracing in the last one decade, then variable facility, service quality and trust as variable independence is examined in this research. Research data sources consist of the society population of Batam. As many as 400 samples have been collected and next texted with the assistanced of SPSS 25.0 version. Method of tabulation is using descriptive statistic test, classical assumptive test and hypotheses test.
Summary that we have from data analysis process, having the result that explaning facilities influences significantly towards customer loyalty, quality of service influences significantly towards customer loyalty and trust also influences significantly towards customer loyalty. limitation in this research of which there are a lot of other free variety that influence customers loyalty which is not explained in this research, in addition this research may not be able to be forwarded destination and other area and then this questionnaire is less distributed causing it cannot really represent all the opions of asian tourist..
The European Union’s Proposal for the Modernization of the Energy Charter Treaty
Authors: Vicente Marta 
Published: August 2022

After the European Court of Justice seminal decision in Achmea, where consent to investor-State arbitration enshrined in intra-EU bilateral investment treaties was found to be incompatible with the autonomy of the European Union (EU) legal order, the European Commission has presented a draft proposal for the modernization of the Energy Charter Treaty (ECT).
The proposal relies markedly on the new investment agreements concluded between the European Union and third states, mainly CETA and the agreements with Singapore and Vietnam. It puts forward some key amendments on substantive provisions, by creating regulatory space for sustainable development and transition to clean energy.
As regards the fair and equitable standard, the proposal adds that the ‘the tribunal may take into account whether a Contracting party made a specific representation to an investor to induce a covered investment, that created a legitimate expectation, upon which the investor relied in to make or maintain the covered investment’. This article focuses on the concept of ‘specific representation’, by asking whether it (still) encompasses promises made by the legislator, in order to access the impact that said provision might have on previous ECT arbitration case law concerning renewable energy and climate change.
sustainable development, Energy Charter Treaty, legitimate expectations, specific representation, autonomy, investment treaties, fair and equitable treatment, energy transition
Can We Trust the Courts in Labour Law? Stranded Between Frivolity and Despair
Authors: Bogg Alan 
Published: August 2022

Historically, the ruling theory of British labour law, collective laissez-faire, was rooted in distrust of courts. Over the last forty years, there have been profound and enduring constitutional changes. Successive governments have pursued deregulatory agendas through legislation, and workers and organized labour have turned increasingly to courts to vindicate their fundamental rights. In light of these changes, this article re-assesses the case against courts in British labour law. It identifies a vital yet subsidiary role for courts in labour law. This should lead scholars to reappraise the marginalization of doctrinal legal scholarship, lest the legal academy become stranded between frivolity and despair.
Courts, Fundamental Rights, Statutory Interpretation, Trade Unions, Strategic Litigation
Article: Global Minimum Corporate Tax: A Death Knell For African Country Tax Policies?
Authors: Titus Afton 
Published: August 2022

The idea that a global minimum corporate income tax rate should be introduced has been publicized with intense fanfare. Not as widely publicized is the fact that this, along with the other provisions of Pillar Two, has negative implications for the corporate income tax policies currently implemented in African countries. Moreover, Pillar Two may also affect the implementation of the United Nations’ Sustainable Development Goals (SDGs) in Africa. In systematically delineating these implications, this article argues that a more nuanced approach to global harmful tax competition should be followed in the practice of inter-nation equity. This approach is as follows: all countries should cooperate to halt virtual tax competition. Moreover, all developed countries should cease both virtual and real tax competition while developing countries continue to engage in real tax competition – provided that their tax incentives meet certain criteria. Should a developing country not adhere to such criteria, it would forfeit its exemption. This article further argues that African countries are already demonstrating that the fears that such an approach elicits are unfounded. The time is opportune for African countries to advocate for meaningful reform in international tax that would result in fairer outcomes for all developing countries.
Pillar Two, global minimum corporate tax rate, Africa, inter-nation equity, fairness, tax incentives, virtual tax competition, real tax competition, developing countries, Sustainable Development Goals
Debate: Unilateral Digital Services Tax In Africa; Legislative Challenges And Opportunities
Authors: Magwape Mbakiso 
Published: August 2022

As the Base Erosion and Profit Shifting (BEPS) Project attains a significant milestone with 130 Members of the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework agreeing on international tax rules that address digitalization of the economy (Pillar 2), and the UN globally approving its tax treaty on Article 12(B) on automated digital services, a handful of African countries have joined their international counterparts in deviating from the global approach by developing and imposing unilateral digital services tax (DST) policy and legislation. This article examines the rationale of short-term measures of a unilateral DST, particularly in the African context post the COVID-19 pandemic and critically examines legislative measures imposed by a number of African countries. The article then contrasts general and specific challenges (applicable to African countries) in imposing a unilateral DST with opportunities that digital taxation presents for the continent, particularly in developing policy and legislation, and in implementation by tax administrations.
DST, Africa, digital economy, tax, ATAF, OECD/G20 Inclusive Framework, BEPS, Pillar II, permanent establishment, allocation rules