bluuebunny/crossref_metadata_2025_split huggingface dataset:
Gloss to the Judgment of the Appellate Court in Warsaw of 28 May 2013 (VI Aca 785/13)
Authors: Witczak Hanna 
Published: September 2022

In the glossed judgement, the Appellate Court examined the possibility of declaring the respondent unworthy of succession should he have committed the offence of avoidance of the duty of maintenance of the testator (Article 209 PC) or the offence of abandonment of the testator (Article 210 PC). The court’s considerations were purely hypothetical, as in the course of the proceedings, it was not proven whether the heir had actually committed these offences. The court allowed the recognition of the heir as unworthy if he had committed the offence of persistent avoidance of the duty of maintenance, but only if it could be proven. The court’s position raises certain doubts. Any conduct that violates familial nexus, in particular, should be verified for the existence of grounds for exclusion from succession, since this bond, in the legal sense, has its source in the relationship of marriage, consanguinity, and affinity, and these determine the legal title to inheritance. In particular, it is not understandable why persistent failure to fulfil family obligations, even if it is not an offence that a civil tribunal could additionally qualify as serious, does not actually produce legal consequences for the parent if the other party to the family relationship is a minor. It seems that wherever we are confronted with malicious and intentional failure to perform family duties, it should be assumed, provided that the statutory criteria of this specific type of offence are met, that in abstracto a serious offence has taken place.
Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future?
Authors: Hrubá Smržová Petra 
Published: September 2022

The real estate acquisition tax as a property transfer tax was part of the system of taxation of the Czech Republic until 25 September 2020.1 It was a traditional historical tax forming a complementary element of the system of taxation. Since 1993, it was part of the system of taxation as a real estate transfer tax. As of 1 January 2014, due to the recodification of private law, extensive tax reform came into effect, the scope of which was unprecedented since the 1990s. As a result, a new tax was introduced by the Statutory Measure of the Senate No. 340/2013 Coll., namely the real estate acquisition tax, which replaced the former real estate transfer tax. The new tax regulation preserved the taxation of real estate transfers upon payment in the form of the acquisition of immovable property, reflecting the changes brought about by the recodification of private law and by the new Business Corporations Act. It redefined the taxpayer entity, reduced the administrative complexity of tax administration, including cases of mandatory submission of expert reports for the purpose of determining the tax base, and updated the cases of exemption from the real estate acquisition tax.
Regional investment aid in Poland and Czechia
Authors: Wróblewska Dominika 
Published: September 2022

The European Commission aims to ensure the transparency of aid granted by individual member states, and the simplest and most transparent instrument of support, next to grants, are tax relief. In both Czechia and Poland, investment incentives for new investments include regional aid in the form of tax relief in income tax – this includes income tax exemptions in Poland, and income tax relief in Czechia, as well as property tax exemptions in both countries. The purpose of this article is to compare the scope and conditions for receiving regional investment aid by entrepreneurs in these countries.
Tax Incentives for Food Donations – a General Overview
Authors: Kowalewska Ewa , Burzec Marcin 
Published: September 2022

The study analyses tax law regulations in force in Poland and in selected European Union countries which may influence attitudes of entrepreneurs (taxpayers) in taking actions aimed at preventing food waste. This analysis demonstrates that all countries investigated in this study have made attempts to develop and implement various measures to combat the problem of food waste. At the same time, it is worth noting that properly constructed tax preferences are an important factor in preventing food waste, which is part of the sustainable development strategy implemented by European Union countries. In this respect, actions must be long-term and they should be based on various legal measures. Further changes in this area will be determined by some key factors. These include the need to use tax law regulations or to determine economic and social trends. Directions of activities of the state, local government and non-governmental organizations for counteracting food waste will also set course for these changes. Achieving sustainable development also at the stage of using food already produced should be based on optimization of all related processes, and thus also financial (mainly tax) processes. Therefore, attention should be paid in particular to the tax legislation in force in Poland and in selected European Union countries, i.e. the Act on tax on goods and services and the Act on corporate income tax.
COVID-19 Hastalarında Mitral Anüler Kalsifikasyonun Mortalite ve Miyokard Hasarı ile İlişkisi
Authors: ÖZER Savaş , BULUT Eser , AYDIN Ercan , HAZNEDAR KIRCI Dilek Cahide , ÖZYILDIZ Ali Gökhan , PEKER Mustafa , TURAN Oguzhan Ekrem 
Published: September 2022

Objective: Coronavirus disease-2019 (COVID-19) can particularly affect the respiratory and cardiovascular systems and cause serious mortality. Mitral annular calcification (MAC) is a mitral valve pathology associated with cardiac mortality. We aimed to evaluate the effect of MAC on myocardial injury (MI) and mortality, which can develop secondary to COVID-19 infection.
Materials and Methods: After applying the exclusion criteria, thorax computed tomography (CT) images of the remaining 1151 consecutive COVID-19 patients were evaluated. Calculation of MAC scores was done by two expert radiologists blinded to the study data. MI was defined as those with hs-TnI level (≥34 ng/dl). Patients included in the study were classified as having mortality and not occurring.
Results: Male gender, advanced age (>65), hypertension, diabetes mellitus, chronic obstructive pulmonary disease, chronic kidney disease (CKD), coronary artery disease, heart failure and atrial fibrillation rates were statistically higher in the mortality group (p
Pemberdayaan Ekonomi Kreatif Masyarakat Melalui Pengolahan Makanan Tradisional Kerupuk Dapros Di Desa Gunung Rejo
Authors: Septiyana Linda , Nizaruddin Nizaruddin , Rahmawati Nur Indah , Atma Singgih Rudi , Putri Anggraini Silvia , Astuti Nisa 
Published: September 2022

Ekonomi kreatif juga dapat dikatakan sebagai penciptaan nilai tambah yang berbasis ide yang lahir dari kreativitas sumber daya manusia dan berbasis pemanfaatan ilmu pengetahuan, termasuk warisan budaya dan teknologi. Desa Gunung Rejo, Dusun Kali Pasir memiliki pelaku usaha yang masih minim, rata-rata penduduk di sana hanya mengandalkan petani sebagai mata pencahariannya. Tujuan dari Pengabdian ini adalah mendampingi masyarakat di Desa Gunung Rejo dalam pengolahan makanan tradisional Kerupuk Dapros sebagai upaya meningkatkan ekonomi masyarakat. Pelaksanaan Pengabdian ini menggunakan metode ESD (Education for Sustainable Development). ESD adalah metode pembelajaran untuk mendukung pembangunan berkelanjutan, yaitu jenis pembelajaran yang memberikan kesadaran jiwa wirausaha yang inovatif fan kreatif. Program yang dilakukan meliputi: 1) Penyuluhan untuk meningkatkan jiwa wirausaha, 2) Pelatihan mengolah makanan tradisonal Kerupuk Dapros, 3) Pelatihan packaging/labeling sehingga kemasan menjadi lebih menarik dan memasarkan produk. Hasil kegiatan pengabdian ini adalah tumbuhnya kesadaran masyarakat desa Gunung Rejo berjiwa wirausaha yang mandiri.
Pelatihan Dan Pengembangan Entrepreneur Kreatif Pada Pengelola Koperasi di SMP Negeri 25 Pelompek Kabupaten Kerinci
Authors: Muspawi Muhammad , Rahmawati Sophia 
Published: September 2022

Kegiatan ini diharapkan mampu menumbuhkan jiwa kewirausahaan, pengetahuan manajemen praktis, serta pengetahuan dan keterampilan mengelola koperasi, sehingga mampu mengembangkan kewirausahaan bagi Pengelola Koperasi. Permasalahan utama mitra dalam kegiatan pengabdian ini adalah masyarakat produktif yang menghasilkan pelayanan berupa jasa. Namun terdapat kendala dalam pengelolaan koperasi di sekolah yang merupakan implementasi dari kegiatan kewirausahaan antara lain: (1) belum maksimalnya manajemen kewirausahaan dengan baik, (2) masih terbatasnya pengetahuan pengelola tentang inovasi produk/jasa yang ditawarkan, (3) terbatasnya memperoleh keterampilan pengelolaan koperasi sebagai kegiatan usaha. Disinilah peran melatih dan membina guna menumbuhkan kewirausahaan yang mandiri dan kreatif. Pada saat pelatihan (workshop) peserta diajak berdiskusi dan berpartisipasi aktif dalam topik dunia wirausaha dan pengelolaan koperasi oleh pemateri. Selain itu penggunaan kata dan pola diskusi yang mampu diterima oleh pengelola dapat memberikan mereka semangat dan antusiasme dalam mengikuti kegiatan sampai akhir. Dalam kaitan dengan meningkatkan pengetahuan dan keterampilan dalam mengelola koperasi. Metode yang akan digunakan dalam program pengabdian mayarakat Integratif ini adalah melalui: a) metode ceramah; b) metode integratif teoritis, pengalaman praktis dan praktek atau praktek demonstrasi (berdasarkan materinya); c) serta tutorial melalui pendekatan manajemen praktis (manajemen produksi, manajemen keuangan manajemen pemasaran, dsb), manajemen usaha kecil-mikro dan kewirausahaan (berdasarkan substansinya). Lokasi SMP Negeri Pelompek Kecamatan Gunung Tujuh Kabupaten Kerinci sangatlah strategis, karena berada di bawah kaki gunung tujuh. Pencapaian prestasi yang tertinggi yaitu dibawah kaki Gunung Kerinci, kopi, kembali mengharumkan nama Indonesia sebagai salah satu penghasil kopi terbaik, hasil olahan Kawasan Ekonomi Masyarakat (KEM) Usaha Kopi Arabica Kerinci Pertamina Region Sumbagsel bekerja sama dengan Forum Layanan Iptek Bagi Masyarakat (Flipmas) Minangkabau. Hal ini menandakan bahwa ini merupakan peluang besar bagi koperasi dapat mengembangkan jiwa Enterpreunership.
PENINGKATAN PEREKONOMIAN MASYARAKAT MELALUI PELATIHAN PEMANFAATAN KULIT BUAH NAGA SEBAGAI NATA DE DRAGON FRUITS SKIN
Authors: Harlis Harlis , Budiarti Retni S , Aina Mia , Muswita Muswita , Subagyo Agus 
Published: September 2022

Kabupaten Muaro Jambi adalah Kabupaten di Provinsi Jambi yang memiliki 11 Kecamatan, 5 Kelurahan dan 150 Desa. Kecamatan Sungai Gelam merupakan pemekaran dari Kecamatan Jambi Luar Kota dan Kumpe Hulu, yang memiliki 15 desa. Hasil observasi dari Desa Sungai Gelam dan Desa Parit masyarakatnya berkerja sebagai petani, berkebun kelapa sawit dan karet, pedagang dan sebagian PNS. Selain itu masyarakat juga memanfatkan halaman rumah untuk berkebun buah naga. Di desa tersebut juga terdapat 2 perkebunan buah naga yangcukup luas yang dikelola dengan baik. Hasil wawancara didapatkan bahwa harga buah naga jatuh dari harga biasa, sehingga banyak yang membusuk. Satu alternatif solusi yang dapat dilakukan adalah dengan memanfaatkan kulit buah naga. Hasil observasi di desa Sungai Gelam dan desa Parit didapatkan informasi belum adanya pemanfaatan lebih lanjut dari buah-buah yang gagal panen, atau tidak terjual karena melimpahnya buah naga yang dihasilkan. Untuk itu Tim Pengabdian Pada Mayarakat dalam hal ini adalah staf pengajar Program Studi Pendidikan Biologi merencanakan untuk mengaplikasikan bidang keilmuannya ditengah-tengah masyarakat. Melalui Teknologi Fermentasi dan uji Lab Laboratorium Pendidikan Biologi FKIP Universitas Jambi menggunakan jasa mikroba (Acetobacter xylinum) dapat mengubah kulit buah naga menjadi makanan bergizi dan memiliki harga jual tinggi “nata de dragon fruits Skin”.
Pemberdayaan Masyarakat Masa Pandemi COVID-19 di Desa Sumberejo Pesisir Barat
Authors: Wahyudi Dedi , Hakim Nasrul , Handayani Wiwik , Aliyandi Aliyandi 
Published: September 2022

Abstrak
Pengabdian masyarakat yang dilakukan oleh tim dosen dan mahasiswa berada di Desa Sumberejo Kecamatan Bangkunat, Kabupaten Pesisir Barat. Selain melakukan kegiatan pengabdian juga menggali potensi yang ada di desa tersebut. Tim pengabdian berbaur dengan masyarakat dan mengikuti peraturan-peraturan yang ada di desa. Masa pandemi seperti sekarang mempersulit semua lini mulai dari kebutuhan sosial maupun kebutuhan ekonomi yang sangat dekat dengan kebutuhan masyarakat, maka perlu pendalaman dan analisis yang cukup tajam terhadap permasalahan ini. Mayoritas masyarakat Desa Sumberejo memenuhi kebutuhan ekonomi dengan bercocok tanam seperti pisang, jagung, pepaya, kelapa, cabai, serta hasil bumi lainnya. Dalam hal ini dibutuhkannya suatu usaha diseminasi aturan, pelatihan soft skill, edukasi dalam mendistribusikan semua hasil cocok tanam sehingga masih tetap pada norma sosial, agama, hukum, dan tidak dirugikan pihak agen maupun pengecer dagangan.
Kata Kunci: Pengabdian Masyarakat, Peraturan, dan Hukum Ekonomi Syariah
Pelatihan Peningkatan Keterampilan Berbicara Bahasa Inggris Melalui Metode Task-Based Language Teaching Bagi Mahasiswa Ekonomi Syariah
Authors: Septiyana Linda , Sunarwan Aisyah , Gestiana Silviana , Firmansyah Bagus 
Published: September 2022

Islamic Economics Department makes English as a basic subject so that the students can have basic skills in English. Having the ability to communicate English well of course becomes a precious value for their careers ahead considering that now days we come to the Era of the Asean Economic Community (AEC). The objectives of this community service activity are 1) introducing the Task-Based Language Teaching (TBLT) learning method to Islamic Economics Students of IAIN Metro; 2) improving the English speaking skills of Islamic Economics students at IAIN Metro. The target of this Community Service Activity is Islamic Economics Students (ESy) IAIN Metro. The methods used in this service are observations, interviews, and conducting training. The conclusions of this activity shows that 1) there is an improvement in knowledge and understanding of Islamic Economics students of IAIN Metro about Task-Based Language Teaching (TBLT) learning method and 2) there is an improvement of Islamic Economics students’ skills in speaking English.
KULIAH PENGABDIAN MASYARAKAT DARI RUMAH BERBASIS MODERASI BERAGAMA
Authors: Ali Zezen Zainul 
Published: September 2022

Pengabdian masyarakat merupakan kegiatan yang dilaksakan oleh perguruan tinggi sebagai impelemtasi Tri Dharma Perguruan Tinggi, tujuannya agar membantu masyarakat dalam menyelesaikan persoalan agar terbentuknya masyarakat sejahtera serta sebagai proses pembelajaran hidup bermasyarakat, meskipun ditengah pandemi program pengabdian masyarakat harus tetap dilaksakan meskipun perubahan dari luring menjadi daring, meskipun demikian ditengah pandemi, pemikiran radikal dan intoleran pun harus tetap dilawan dengan pemikiran dan sikap yang moderat. Pelaksanaan pengabdian masyarakat dilaksankan daring dan luring. Daring merupakan metode penyampaian informasi melalui media sosial, sedangkan metode luring adalah menyampaikan materi secara langsung dengan tetap mematuhi protokol kesehatan dikala pandemi. Program yang dilakukan yakni: 1) pebuatan pamplet moderasi beragama, 2) pembuatan film pendek moderasi beragama, 3) seminar nasional daring moderasi beragama, 4) Sosialisasi moderasi beragama. Hasil kegiatan pengabdian ini adalah tumbuhnya kesadaran masyarakat terhadap nilai-nilai moderasi beragama dan mengimplemtasikannya dalam kehidupan bermasyarakat.
Pendampingan Pemberdayaan Ekonomi Masyarakat melalui Pemanfaatan Potensi Lokal di Daerah Gisting
Authors: Lisdiana Anita , Purwasih Atik , Puja Kesuma Tubagus Ali Rachman , Wardani Wardani 
Published: September 2022

Pengabdian masyarakat berbasis program studi yang dilakukan oleh tim dosen dan mahasiswa program studi Tadris IPS IAIN Metro di daerah Gisting, Kecamatan Gisting, Kabupaten Tanggamus. Selain melakukan kegiatan pengabdian juga menggali potensi-potensi yang ada di daerah tersebut. Potensi lokal adalah keunikan suatu daerah yang dapat dikembangkan dalam rangka mencapai keunggulan bagi daerah tersebut dibandingkan daerah yang lainnya. Potensi lokal yang ada di daerah Gisting adalah sumber daya air. Pengelolaan sumber daya air di daerah Gisting hanya untuk memenuhi kebutuhan harian saja yaitu sumber air bersih. Potensi sumber daya air yang berlimpah yang ada di daerah Gisting, hanya dimanfaatkan oleh steakholder tertentu saja bahkan sumber daya air di sana dimanfaatkan oleh pihak luar diantaranya PT. Danone dan wisata air Butterfly, maka perlu pendalaman dan analisis yang cukup tajam terhadap permasalahan ini. Mayoritas masyarakat daerah Gisting memenuhi kebutuhan ekonomi dengan bertani sayuran dan hasil bumi lainnya serta berternak. Dalam hal ini dibutuhkannya suatu pendampingan pemberdayaan ekonomi masyarakat melalui potensi sumber daya air yaitu bukan hanya untuk memenuhi kebutuhan harian saja tetapi dapat memanfaattkan sumber daya air yang dapat meningkatkan nilai ekonomi yaitu misalnya budidaya ikan, penyiraman tanaman untuk budidaya sayur, pembuatan turbin (pembangkit tenaga listrik menggunakan air), sehingga tidak terjadi pemadaman, tempat penampungan air untuk kebutuhan minum hewan ternak dalam skala besar serta mengidupkan kembali kelompok pemanfaat air yang dapat ada di daerah tersebut supaya nilai.
Pendampingan Penyusunan Instrumen Evaluasi Berbasis Digital bagi Guru sebagai Peningkatan Mutu Pembelajaran
Authors: Wahyuni Sri , Zuhairi Zuhairi , Yuniasih Eka , Purwasih Atik 
Published: September 2022

Pada era digital saat ini pendidik tidak hanya dituntut untuk mampu menyusun instrumen evaluasi yang berkulitas baik tetapi juga mampu memanfaatkan teknologi yang ada..Tujuan dari dialaksanakan kegiatan pendampingan penyusunan instrument evaluasi berbassis digital bagi guru sebagai peningkatan mutu pembelajaran adalah agar guru memiliki pengetahuan tentang penyusunan instrumen evaluasi berbasis digital, guru memiliki pengetahuan aplikasi apa saja yang dapat digunakan untuk membuat intrumen evaluasi pembelajaran bagi peserta didik dan guru mempunyai keterampilan dalam membuat instrumen evaluasi yang menarik menggunakan aplikasi yang sesuai dengan perkembangan peserta didik serta hasil belajar peserta didik dapat diukur dengan baik, kemudian dapat dilakukan remedial bagi siswa yang membutuhkan.Strategi yang digunakan pada kegiatan riset pengabdian ini adalah penggunakan pendekatan Participatory Action Research (PAR). Langkah-langkah yang dilakukan pada kegiatan pengabdian ini meliputi (1) Melakukan pendekatan kepada guru SMK Khalifah Bangsa, yaitu melakukan wawancara terhadap kebutuhan guru dalam proses evaluasi pembelajaran, (2) Melakukan kajian silabus, (3) Membuat desain intrumen evaluasi pembelajaran berbasis digital, (4) Pelaksanaan pendampingan, yaitu tahap inti dari seluruh rangkain kegiatan pengabdian ini.
ANÁLISE FÍLMICA E PROCESSO DECISÓRIO: O CASO DO FILME DECISÃO DE RISCO
Authors: Maia Fabrício Simplício , Bellé Denise , Mazon Alice Fernanda , Huppes Alan Carlos 
Published: September 2022

O presente estudo tem como objetivo realizar uma análise do filme “Decisão de risco” com base na teoria do processo decisório, este estudo prova que é possível aliar a análise fílmica com a teoria para melhorar o aprendizado e aprofunda-se na discussão sobre o tema. Através da análise fílmica é possível perceber na prática os aspectos teóricos da tomada de decisão. Este estudo se caracteriza de forma qualitativa, descritiva e de perfil bibliográfico. A fim de obter os resultados desta pesquisa, realizou-se uma pesquisa na literatura, através da qual foi possível obter informações que serviram de base para esta análise. Por fim, foi possível perceber que, no decorrer do filme, havia um conflito de interesses, o que de certa forma postergou a tomada de decisão, porém não evitou as consequências advindas da decisão tomada.
Palavras-Chave: Análise fílmica; Processo decisório; Administração.

Abstract: This study aims to perform an analysis of the movie "Risk Decision" based on the theory of decision making, this study proves that it is possible to combine film analysis with theory to improve learning and deepens the discussion on the subject. Through film analysis it is possible to realize in practice the theoretical aspects of decision making. This study is characterized in a qualitative, descriptive and bibliographic profile. In order to obtain the results of this research, a literature search was performed, through which it was possible to obtain information that served as the basis for this analysis. Finally, it was possible to realize that during the film there was a conflict of interest, which somewhat delayed decision making, but did not avoid the consequences of the decision made.
Keywords: Film analysis; Decision making; Management.
Biodegradation of Low-Density Polyethylene—LDPE by the Lepidopteran Galleria Mellonella Reusing Beekeeping Waste
Authors: Poma Orlando , Ricce Betty , Beraún Jeyson , Perez Carpio Jackson Edgardo , Fernandez Hugo , Soria Juan 
Published: September 2022

Plastic pollution is one of the most serious environmental problems of this century because most plastics are single-use, and once their useful life is over, they become pollutants, since their decomposition takes approximately 100–400 years. The objective of this research is to evaluate the efficacy of low-density polyethylene (LDPE) biodegradation by G. mellonella in the district of Pangoa, Junín, Peru. For the development of the study, the G. mellonella was conditioned in three groups of beekeeping residues (beeswax, balanced diet, and wheat bran); after the conditioning stage, the biodegradation treatment was developed, which consisted of placing the G. mellonella in terrariums with the LDPE, the treatments were carried out at three different times (24, 36, and 48 h). To evaluate the efficacy of biodegradation, two analyses were taken into account: the Raman analysis of the low-density polyethylene samples and the weight reduction of the treated LDPE. The results of the Raman analysis indicated that the best treatment was the one applied with G. mellonella conditioned with beeswax, obtaining a wavelength intensity of 0.45 μ.a., while the weight reduction of the LDPE indicated that the best results were given at 36 h and conditioned with beeswax with a reduction of 236.3 mg. In conclusion, the use of G. mellonella for the biodegradation of low-density polyethylene is effective when it is conditioned with beeswax and the treatment is carried out at 36 h.
Bioelectrochemical methanation by utilization of steel mill off-gas in a two-chamber microbial electrolysis cell
Authors: Spiess Sabine , Sasiain Conde Amaia , Kucera Jiri , Novak David , Thallner Sophie , Kieberger Nina , Guebitz Georg M. , Haberbauer Marianne 
Published: September 2022

Carbon capture and utilization has been proposed as one strategy to combat global warming. Microbial electrolysis cells (MECs) combine the biological conversion of carbon dioxide (CO2) with the formation of valuable products such as methane. This study was motivated by the surprising gap in current knowledge about the utilization of real exhaust gas as a CO2 source for methane production in a fully biocatalyzed MEC. Therefore, two steel mill off-gases differing in composition were tested in a two-chamber MEC, consisting of an organic substrate-oxidizing bioanode and a methane-producing biocathode, by applying a constant anode potential. The methane production rate in the MEC decreased immediately when steel mill off-gas was tested, which likely inhibited anaerobic methanogens in the presence of oxygen. However, methanogenesis was still ongoing even though at lower methane production rates than with pure CO2. Subsequently, pure CO2 was studied for methanation, and the cathodic biofilm successfully recovered from inhibition reaching a methane production rate of 10.8 L m−2d−1. Metagenomic analysis revealed Geobacter as the dominant genus forming the anodic organic substrate-oxidizing biofilms, whereas Methanobacterium was most abundant at the cathodic methane-producing biofilms.