17 research outputs found
Resources of the Algerian Administrative System in the Prevention of Tax Offenses and Crimes
No full textАбасси Абдеррауф, аспирант, кафедра таможенного дела, Южно-Уральский государственный университет (г. Челябинск), [email protected]
Abassi Abderraouf
South Ural State University, Chelyabinsk, Russian FederationСтатья посвящена карательным и восстановительным мерам административного принуждения за нарушения налогового законодательства. Анализ системы этих мер строится с учетом их целей и оснований их применения, способа обеспечения ими правопорядка и содержания данных мер. Это позволило автору выявить недостатки как в правовом регулировании, так и в практике применения рассматриваемых мер административного принуждения за нарушения налогового законодательства, выработать и предложить в статье способы решения указанных проблем. Также автор поднимает проблемные вопросы взаимодействия налоговых и правоохранительных органов страны в борьбе с налоговыми преступлениями. The article is devoted to punitive and restorative administrative enforcement measures against violation of tax legislation. The analysis of the system based on these measures is conducted con-sidering the purposes and the grounds for their use, the way they ensure law and order and their content. This allowed the author to identify disadvantages both in the legal regulation and in the practice of applying the mentioned administrative enforcement measures against violation of tax legislation, as well as to elaborate and propose methods for solving these problems in the article. The author also raises issues of interaction between the tax and law enforcement agencies of the country in the fight against tax crimes
Les modalités de captation d’attention dans l’art immersif à l’ère de l’anthropocène
No full textNotre attention, ciblée par la société hyperindustrielle (Bernard Stiegler) est l’objet d’une économie (Yves Citton), et ses modalités de capture prennent la forme de stratégies anéantissant « (…) les processus d’individuation psychique et collective qui caractérisent la vie de l’esprit. » (B. Stiegler). Nous observerons comment les artistes actuels, par leurs dispositifs immersifs, captent notre attention sur ces phénomènes disruptifs et ces stratégies de désindividuation de l’humain. Avec Tino Sehgal, la captation devient un mode de création prompt à remplir l’espace du Palais de Tokyo de poésie visuelle, sonore, et de récits imaginaires. Le spectacteur devient l’un des rouages d’une immense « machinerie » performative, entraîné par des acteurs performers à vivre différentes expériences immersives gratifiantes, teintées de relations interhumaines. Pour Maurizio Cattelan le détournement d’attention est employé comme un procédé de captation qui retarde la perception pour, in fine, nous sidérer, et dénoncer des politiques génocidaires. Piéger le spectateur au coeur même d’un white cube scénarisé, tout en choquant sa conscience, revient à l’alerter sur les dangers de la désindividuation produite par « un monde sans ombre, illuminé 24/7, amputé de l’altérité (…). » (Jonathan Crary). Enfin, à l’ère de l’anthropocène, de la disruption sociétale et de la dénoétisation planifiée par l’industrie culturelle, une alternative humaniste en marge des marchés spéculatifs internationaux, celle de la société des Nouveaux commanditaires, réhabilite l’individu psychique. Le spectateur-citoyen y est instauré en coauteur d’une oeuvre fondée sur « la confiance pour s’entendre et non plus par un acte d’autorité. » (François Hers).Our attention, targeted by the hyperindustrial society (Bernard Stiegler) is the object of an economy (Yves Citton), and its modalities of capture take the form of strategies annihilating « (…) the processes of psychic and collective individuation that characterize the life of the mind. » (B. Stiegler). We will observe how contemporary artists, through their immersive art devices, capture our attention on these disruptive phenomena and strategies of de-individuation of the human being. In Tino Sehgal’s work, the capture of attention becomes a mode of creation that is quick to fill the space of the Palais de Tokyo with visual poetry, sound, and imaginary narratives. The spectator becomes a cog of an immense performative « machinery », driven by actors-performers to live different gratifying immersive experiences, tinged with inter-human relationships. For Maurizio Cattelan, the diversion of attention is used as a process to delay perception in order to, in the end, astound us and denounce genocidal policies. Trapping the spectator in the heart of a scripted white cube, while shocking consciences, in tantamount to alerting them to the dangers of the de-individuation produced by « a shadowless world, illuminated 24/7, devoid of otherness (…). » (Jonathan Crary). Finally, in the era of the Anthropocene, the societal disruption and the de-notisation planned by the cultural industry, a humanist alternative on the fringes of international speculative markets rehabilitates the psychic individual: the one of The New sponsors society. The spectator is established as a co-author of a piece based on « trust to get along and no longer by an act of authority. » (François Hers)
Comparison of fructan dynamics in two wheat cultivars with different capacities of accumulation and remobilization under drought stress
No full textRemobilization of stored carbohydrates in the stem of wheat plants is an important contributor to grain filling under drought stress (DS) conditions. A massive screening on Iranian wheat cultivars was performed based on stem dry weight changes under well-watered and DS conditions. Two cultivars, Shole and Crossed Falat Hamun (CFH), with different fructan accumulation and remobilization behavior were selected for further studies. Water-soluble carbohydrates (WSCs) and fructan metabolizing enzymes were studied both in the stem penultimate and in sucrose (Suc) treated, excised leaves. Under drought, CFH produced higher grain yields than Shole (412 vs 220 g m(-2)). Also, grain yield loss under drought was more limited in CFH than in Shole (17 vs 54%). Under drought, CFH accumulated more graminan-type fructo-oligosaccharides than Shole. After anthesis, fructan 6-exohydrolase (6-FEH; EC 3.2.1.154) activities increased more prominently than fructan 1-exohydrolase (EC 3.2.1.153) activities during carbon remobilization. Interestingly, CFH showed higher 6-FEH activities in the penultimate than Shole. The field experiment results suggest that the combined higher remobilization efficiency and high 6-FEH activities in stems of wheat could contribute to grain yield under terminal drought. Similar to the penultimate, fructan metabolism differed strongly in Suc-treated detached leaves of selected cultivars. This suggests that variation in the stem fructan among wheat cultivars grown in the field could be traced by leaf blade induction experiments.sponsorship: The first author thank the Ministry of Science, Research and Technology of Iran for financial support of his travel. W. V. is funded by grants from the Fund of Scientific Research, Flanders. (Ministry of Science, Research and Technology of Iran, Fund of Scientific Research, Flanders)status: Publishe
A review of vehicle to vehicle communication protocols for VANETs in the urban environment
Get PDFVehicular Ad-hoc Networks (VANETs) have been gaining significant attention from the research community due to their increasing importance for building an intelligent transportation system. The characteristics of VANETs, such as high mobility, network partitioning, intermittent connectivity and obstacles in city environments, make routing a challenging task. Due to these characteristics of VANETs, the performance of a routing protocol is degraded. The position-based routing is considered to be the most significant approach in VANETs. In this paper, we present a brief review of most significant position based unicast routing protocols designed for vehicle to vehicle communications in the urban environment. We provide them with their working features for exchanging information between vehicular nodes. We describe their pros and cons. This study also provides a comparison of the vehicle to vehicle communication based routing protocols. The comparative study is based on some significant factors such as mobility, traffic density, forwarding techniques and method of junction selection mechanism, and strategy used to handle a local optimum situation. It also provides the simulation based study of existing dynamic junction selection routing protocols and a static junction selection routing protocol. It provides a profound insight into the routing techniques suggested in this area and the most valuable solutions to advance VANETs. More importantly, it can be used as a source of references to other researchers in finding literature that is relevant to routing in VANETs. © 2018 by the author
Maternidades subversivas
No full textTreball Final de Màster Universitari en Investigació Aplicada en Estudis Feministes, de Gènere i Ciutadania (Pla de 2016). Codi: SBQ023. Curs: 2018/2019.El fin de este trabajo es crear estrategias para maternar mejor, para cuidar de nosotros
mismos mejor y para cuidar unos de los otros mejor también.
Las personas que he entrevistado son de muy diferentes edades y procedencias,
pero tienen todas en común que todas cuestionan la realidad establecida y son capaces de generar realidades alternativas: Lamiae Abassi es una joven barcelonesa que
ha fundado una asociación que se llama Exmenas, dedicada a luchar por los derechos
de los menores extranjeros no acompañados. Delfina Ferrer es directora de la escuela
de educación autodirigida Quatre Camins en Castellón. Desirée Bela es autora del
libro Ser mujer negra en España. Rosario Hernández es activista feminista y escritora,
Elena del Cristo es también escritora y Rut Muñoz es especialista en medicina tradicional china y tiene una consulta en Barcelona.
Todas ellas nos invitan a salirnos del papel de la víctima y a empoderarnos como
mujeres y madres responsables y autónomas.I have interviewed six people with whom I was interested in reflecting on how we
understand motherhood and parenting in our society. The purpose of this work is to
create strategies for a better motherhood, to take better care of ourselves and to take
care of each other better as well. The people interviewed are very different, both ages
and backgrounds, but they have in common that they are all people who question
the established reality and are able to generate alternative realities: Lamiae Abassi
is a young woman from Barcelona who has founded an association called Exmenas,
dedicated to fight for the rights of unaccompanied foreign minors. Delfina Ferrer is
the director of the Quatre Camins self-directed education school in Castellón. Desirée
Bela is the author of the book Ser mujer negra en España (Being a Black Woman in
Spain). Rosario Hernández is a feminist activist and writer, Elena del Cristo is also a
writer and Rut Muñoz is a specialist in traditional chinese medicine. All of them invite
us to step out of the role of the victim and empower ourselves as responsible and
autonomous women and mothers
Inhibitory effect of aqueous extracts of Centaurea solstitialis subsp schouwii on seed germination and growth of Sulla coronaria
No full textBiodiversity has been confronted with anthropogenic and several natural threats such as biological invasions. The success of these invasions involves phytotoxic products released by invasive plants that can exhibit allelopathic effects on target species. Thus, aqueous extracts from different parts of the mediterranean yellow star-thistle (Centaurea solstitialis subsp schouwii), were tested for their allelopathic effect on seed germination and seedling growth of Sulla coronaria. Bioassays were conducted in vitro in order to test the effects of the aqueous extracts of shoot, basal and root parts of C. solstitialis subsp schouwii at two different concentrations (50 g L-1 and 10 g L-1). The concentrations of total polyphenols, flavonoids and tannins of the extracts were also evaluated. Our results showed inhibitory effects on germination and seedling growth of S. coronaria seedlings particularly with the basal part extract reaching 84%. This study confirms the linear relationships between allelopathic effects of C. solstitialis subsp schouwii and the polyphenols and flavonoids contents. However, further experiments are needed under field conditions in order to confirm the results obtained under laboratory conditions.The accepted manuscript in pdf format is listed with the files at the bottom of this page. The presentation of the authors' names and (or) special characters in the title of the manuscript may differ slightly between what is listed on this page and what is listed in the pdf file of the accepted manuscript; that in the pdf file of the accepted manuscript is what was submitted by the author
Designing and Validating a Questionnaire for the Assessment of Staff Satisfaction with Occupational Health, Safety, and Environmental Management System Status
Get PDFBackground and Objective: Currently, due to the development of urbanization and growth of industrial units, the issues of health, safety, and environment are more important. The present study aimed to design and validate a tool for the assessment of staff satisfaction with occupational health, safety, and environmental management system (HSE-MS) status due to the lack of a standard questionnaire in this regard.
Materials and Methods: In this study, an initial questionnaire, including 60 items, was designed with the help of scientific resources and expert opinions. Then, the opinions of 12 experts in occupational health, safety, and environment were used to standardize and validate the assessment questionnaire. Content validity index (CVI) and content validity ratio (CVR) were utilized to validate the questionnaire. Cronbach's alpha was used to evaluate the reliability of the questionnaire, and Pearson's correlation coefficient was utilized to assess the correlation between questionnaire scales. Moreover, Kaiser-Meyer-Olkin (KMO) and Bartlett's tests were applied for the determination of factor loadings.
Results: The CVI and CVR of the questionnaire were calculated at 0.88 and 0.83, respectively. Furthermore, the internal consistency and reproducibility of the designed questionnaire were confirmed according to Cronbach's alpha coefficient (0.80). In addition, the results of Bartlett's test showed that there was a significant correlation between the variables, and the KMO value was reported as 0.840.
Conclusion: The obtained results of this study showed that the CVI and CVR of the designed questionnaire were higher than the standard values of 0.79 and 0.55, respectively. The obtained Cronbach's alpha coefficient also indicated the strong internal consistency of the questionnaire. Therefore, the designed questionnaire for the assessment of staff satisfaction with occupational HSE-MS status can be useful in present industries with regard to acceptable validity and reliability
Cytotoxic Effect of Thiabendazole on Hn5 Head and Neck Squamous Cell Carcinoma Cell Line
Get PDFStatement of the Problem: Evidence shows thiabendazole has the potential to inhibit angiogenesis in melanoma and fibrosarcoma; however, its effect on oral squamous cell carcinoma has not been previously studied.
Purpose: This study sought to assess the cytotoxic effects of thiabendazole on HN5 head and neck squamous carcinoma cell line.
Materials and Method: HN5 cell lines were exposed to different concentrations of thiabendazole (prepared from 99% pure powder) for 24, 48 and 72 hours. Cell viability was assessed by the methyl thiazol tetrazolium assay, and IC50 of thiabendazole was calculated. Cells were also exposed to different concentrations of thiabendazole for 48 hours to determine its effect on expression and transcription of vascular endothelial growth factor gene. Expression of vascular endothelial growth factor mRNA was assessed by real-time polymerase chain reaction. The vascular endothelial growth factor release was assessed by the enzyme-linked immunosorbent assay test.
Results: In all concentrations of thiabendazole except for 200 and 550μM, cell viability was significantly different at different time points (p< 0.05). At 48 and 72 hours, cell viability at all concentrations of thiabendazole (100-650μM) significantly decreased compared to the control group (zero concentration). In addition, cell viability significantly decreased with an increase in thiabendazole concentration. At 48 hours, expression of vascular endothelial growth factor mRNA was significantly lower in presence of 500μM thiabendazole compared to the control group (p< 0.001) and release of vascular endothelial growth factor was inhibited in a dose-dependent manner.
Conclusion: Thiabendazole inhibited the proliferation of HN5 cells in a dose-dependent and time-dependent manner. It also inhibited the expression of vascular endothelial growth factor gene
The effect of silver nanoparticles on apoptosis and dark neuron production in rat hippocampus
No full textObjective(s):Silver nanoparticles (Ag-NPs) are used widely in bedding, water purification, tooth paste and toys. These nanoparticles can enter into the body and move into the hippocampus. The aim of this study was to investigate the neurotoxicity of silver nanoparticles in the adult rat hippocampus. Materials and Methods:12 male Wistar rats were randomly divided into two experimental and control groups (6 rats in each group). Animals in the experimental group received Ag-NPs (30 mg/kg) orally (gavage) for 28 consecutive days. Control group in the same period was treated with distilled water via gavage. At the end of experiment, animals were deeply anesthetized, sacrificed, and their brains were collected from each group. Finally the brain sections were stained using toluidine blue and TUNEL. Then to compare the groups, dark neurons (DNs) and apoptotic neurons were counted by morphometric method. Results: Results showed that the numbers of DNs and apoptotic cells in the CA1, CA2, CA3, and dentate gyrus (DG) of hippocampus significantly increased in the Ag-NPs group in comparison to the control group (
The Impact of Virtual Social Networks on Students’ Academic Achievement in Birjand University of Medical Sciences in East Iran
No full textAbstractSocial networking sites (SNSs) have extended all over the world nowadays. These sites have various effect of their users’ life. This case-control study was conducted in Birjand University of Medical Sciences in 2011. The study included 70 students with grade point average (GPA) less than 16 of 20(Case group) and 140 students with GPA equal 16 of 20 and higher (Control group). 54.3% of students in case group and 35% in control group were registered in this networks.(OR=2.2,CI=1.23-3.95). The average time spending in the SNSs in case and control group was 0.9 and 0.44hours per day respectively (p=0.04). Membership start in the majority in case group(57.9%) was the first term and in the control group (47.1%)was before the university. Contact with old friends was the most common cause of using social networks in both cases and controls.The result of this study has shown a negative relation between use of SNSs and GPA. In this context we need a culture of SNSs’ use with considering its impacts on students’ Academic Achievement
