scholarly journals To the question of S.S. Zimnitsky on the origin of the giant T wave after ventricular extrasystole on an electrocardiogram

2020 ◽  
Vol 101 (4) ◽  
pp. 617-621
Author(s):  
V N Oslopov ◽  
Yu S Mishanina
Keyword(s):  
Point Of View ◽  
Qrs Complex ◽  
Ventricular Extrasystole ◽  
Russian Scientist ◽  
Scientific Discussion ◽  
T Wave ◽  
Relevant Today ◽  
Seriously Ill ◽  
Original Point

The study of life, medical and scientific activities of the outstanding domestic scientist S.S. Zimnitsky always causes and will cause great interest. The versatility of his talent as a scientist continues to amaze. Many of the issues that remain relevant today raised by S.S. Zimnitsky, not fully resolved in the XXI century. There were no answers to the well-known question asked by the seriously ill S.S. Zimnitsky to another prominent Russian scientist, the beacon of Russian physiological science A.F. Samoilov. This question concerned the origin of the giant positive T wave in the first QRS complex after the ventricular extrasystole on the electrocardiogram. The question remained unanswered. We believe that this was because by the end of the 20s of the XX century (S.S. Zimnitsky died in 1927), the delicate mechanisms of repolarization processes were not able to understand, in both healthy and diseased myocardium. The article sets forth our original point of view on the genesis of such a T wave in S.S. Zimnitsky. We believe that a scientific discussion on this issue is quite possible. There is no doubt that both life and scientific activities of S.S. Zimnitsky has always attracted and will attract the attention of both medical historians and practical doctors, scientists and inquisitive students.

scholarly journals Pyott case: A lasting deposit for our tax heritage

2019 ◽  
Vol 19 ◽  
pp. 47-70
Author(s):  
A C Engelbrecht ◽  
G K Goldswain ◽  
A Heyns
Keyword(s):  
South Africa ◽  
Income Tax ◽  
Rental Housing ◽  
Value Added ◽  
Point Of View ◽  
Relevant Today ◽  
Consumer Protection Act ◽  
Contingent Liability ◽  
Beneficial Ownership ◽  
Gross Income

Pyott Ltd v CIR is generally regarded as the seminal case in South Africa on the tax treatment of deposits received on containers that may be returned at a later stage for a refund. This article analyses the tax treatment of deposits, prepayments and advances from a gross income point of view, as well as the possibility of claiming a deduction for the contingent liability to refund such deposit. 6The main objective of this article is to discuss the judgment in the Pyott case and establish whether the principle enunciated that deposits,received in respect of returnable containers, are taxable in full once received, can also be extended to receipts of deposits, prepayments and advances where no returnable container is involved. 7The conclusions reached are that the principles laid down in the Pyott case are still relevant today, apart from possible relief which may now be claimed under the subsequently introduced section 24C. Where no container is involved, beneficial ownership must first be established before such deposit, prepayment or advance becomes taxable, taking into account the specific provisions of legislation such as the Rental Housing Act and the Consumer Protection Act. The research has also shown coherence in the treatment of deposits for income tax purposes and other taxes, such as value-added tax.

scholarly journals Identification and Classification of Real Estate Features for the Purpose of an Algorithm-Based Valuation– Case Study within Szczecin

2019 ◽  
Vol 19 (2) ◽  
pp. 38-55
Author(s):  
Sebastian Kokot ◽  
Sebastian Gnat
Keyword(s):  
Statistical Analysis ◽  
Real Estate ◽  
Point Of View ◽  
Graphical Methods ◽  
Scientific Discussion ◽  
Valuation Process ◽  
Deductive Method ◽  
Research Criteria

Abstract Research background: The article discusses the issue of the identification and measurement of market characteristics of real estate for valuation purposes. This problem is the most difficult stage of the whole valuation process in terms of both a substantive, methodological and analytical basis. Goal: The aim of the research is to outline and explore on the basis of literature studies as well as developed problems to be solved in the process of mass valuation together with the presentation of an exemplary solution. Methodology: In the theoretical part a hypothetical-deductive method which consists of developing a certain hypothesis and deducing its consequences was applied. The empirical section uses the method of scientific discussion among scientists and practicing valuers and, for the presentation of the results; some graphical methods were used for a statistical analysis. Results: As a result of the conducted research, criteria to be used in identifying and classifying market characteristics for the purposes of valuation were identified and a set of market characteristics of properties was developed along with a method of identifying their states for the purposes of mass valuation. Novelty: The article proves that the problem of the identification and classification of market characteristics of real estate for valuation purposes is extremely important from the point of view of the valuation process and the results obtained as a result of it as well. In addition, for some features, it is proposed to develop special measures such as the plot shape attractiveness ratio. This meets the problem of the objective measurement of market features of real estate. In relation to other features, the legitimacy of the expert approach was pointed out.

scholarly journals Examination of the Role of Business Ethics with Google Trends

2019 ◽  
Vol 3 (3) ◽  
pp. 25-38
Author(s):  
Lívia Benita Kiss
Keyword(s):  
Time Series ◽  
Business Ethics ◽  
Applied Ethics ◽  
Business Environment ◽  
Point Of View ◽  
Google Trends ◽  
Scientific Discussion ◽  
Google Books ◽  
Exponential Trend

Ethics has existed in religion and philosophy for thousands of years and has been applied to business activities in the same way ethical values and norms have been applied to everyday life. This article summarizes the arguments and counterarguments within the scientific discussion on the study of business ethics as the form of applied ethics, which studies morals, ethical principles and problems in the business environment. The main goal of the study is to analyze business ethics from the point of view of integration of general morals and ethical norms to business, a combination of key signs of the right (good) or wrong behavior while doing business, determined on the basis of expected behavior approved by the society. The study of the role of business ethics in the corporate sector of the economy allowed to determine the most general principles of business ethics, namely awareness, caring, compliance, consideration, fairness, honesty, implementation, integrity, integration, loyalty, responsibility, and trustworthiness. The methodological basis of the research is analytical, statistical and comparative methods based on the use of Google Trends. In general, in Google Books, the use of the term business ethics shows an exponential trend. The findings show that the highest search frequency of business ethics is in the “all” category, after that in the “business and industry” category, then in the “science” category, finally in the “law and government” category. On average, the highest interest frequency was in 2004 in all examined categories. The author has proved that a third-degree polynomial downward trend can be fitted to each time series. The analysis of this concept on a geographical basis showed that the interest frequency of the principles of business ethics was most significant in South and Central East Africa, in South and Southeast Asia, over and above in the Caribbean. Keywords: business ethics, principles of business ethics, Google Trends, Google Books Ngram Viewer, time series analysis.

scholarly journals FORMING OF THE MECHANISM OF THE ENTERPRISE’S MARKET CAPITALIZATION FOR ACHIEVEMENT OF ITS MAIN GOALS OF INVESTMENT ACTIVITY

2021 ◽  
Author(s):  
Igor Kryvovyazyuk ◽  
Oleksandr Burban
Keyword(s):  
Financial Analysis ◽  
Investment Strategy ◽  
Point Of View ◽  
Management Mechanism ◽  
Scientific Publications ◽  
Investment Activity ◽  
Business Valuation ◽  
Market Capitalization ◽  
Scientific Discussion ◽  
Main Components

The article summarizes arguments and counterarguments in the framework of scientific discussion on the formation of a mechanism for managing the market capitalization of an enterprise from the point of view of achieving its established investment goals. The main goal of the research is to create a new approach to the formation of the mentioned mechanism, which was implemented through a critical analysis of the modern scientific publications within the topic. A detailed analysis of the internal structure of the enterprise’s market capitalization management mechanism allowed to define its main components list which includes: a main goal of the mechanism (which is related to enterprise’s value maximization), management methods (financial, administrative, legal), principles (purposefulness, planning, competence, disciplines, incentives, hierarchy), tools (business valuation, financial analysis, benchmarking), subjects, objects, management factors (improving of financial, administrative or production system) and result (which is measured by enterprise’s market capitalization dynamics). Also, it was revealed that there’s a connection between internal components of enterprise’s market capitalization management mechanism and external factors, which can be microeconomic (are under direct enterprise’s influence) or macroeconomic (can’t be influenced from an enterprise’s side). Having summarized the main goals of an enterprise’s investment strategy, three main groups of the goals were selected to reveal the existence of a direct relationship between formation of a mechanism for managing the market capitalization of an enterprise and its main goals of investment activity. First one is related to improvement of enterprise’s value (based on changes in capital), second is related to level of enterprise’s profitability, and third is defined with achieving a positive social effect. The study empirically confirms and theoretically proves that the expression of the effectiveness of the market capitalization management mechanism of an enterprise is a direct identification of the achievement of the goals of its investment strategy.

31 T-wave loop and QRS complex loop variables and mortality in postinfarction patients

EP Europace ◽  
2005 ◽  
Vol 7 (Supplement_1) ◽  
pp. 7-7
Author(s):  
J. Perkiomaki ◽  
M. Hyytinen-Oinas ◽  
M. Karsikas ◽  
T. Sepp nen ◽  
K. Hnatkova ◽  
...  
Keyword(s):  
Qrs Complex ◽  
T Wave

ECG SIGNAL GENERATION AND HEART RATE VARIABILITY SIGNAL EXTRACTION: SIGNAL PROCESSING, FEATURES DETECTION, AND THEIR CORRELATION WITH CARDIAC DISEASES

2012 ◽  
Vol 12 (04) ◽  
pp. 1240012 ◽  
Author(s):  
GOUTHAM SWAPNA ◽  
DHANJOO N. GHISTA ◽  
ROSHAN JOY MARTIS ◽  
ALVIN P. C. ANG ◽  
SUBBHURAAM VINITHA SREE
Keyword(s):  
Heart Rate ◽  
Heart Rate Variability ◽  
Sinus Bradycardia ◽  
Premature Ventricular Contraction ◽  
P Wave ◽  
Ecg Signal ◽  
Qrs Complex ◽  
T Wave ◽  
St Segment ◽  
Cardiac Disorders

The sum total of millions of cardiac cell depolarization potentials can be represented by an electrocardiogram (ECG). Inspection of the P–QRS–T wave allows for the identification of the cardiac bioelectrical health and disorders of a subject. In order to extract the important features of the ECG signal, the detection of the P wave, QRS complex, and ST segment is essential. Therefore, abnormalities of these ECG parameters are associated with cardiac disorders. In this work, an introduction to the genesis of the ECG is given, followed by a depiction of some abnormal ECG patterns and rhythms (associated with P–QRS–T wave parameters), which have come to be empirically correlated with cardiac disorders (such as sinus bradycardia, premature ventricular contraction, bundle-branch block, atrial flutter, and atrial fibrillation). We employed algorithms for ECG pattern analysis, for the accurate detection of the P wave, QRS complex, and ST segment of the ECG signal. We then catagorited and tabulated these cardiac disorders in terms of heart rate, PR interval, QRS width, and P wave amplitude. Finally, we discussed the characteristics and different methods (and their measures) of analyting the heart rate variability (HRV) signal, derived from the ECG waveform. The HRV signals are characterised in terms of these measures, then fed into classifiers for grouping into categories (for normal subjects and for disorders such as cardiac disorders and diabetes) for carrying out diagnosis.

Changes in the Electrocardiogram and Achilles Reflex Test during Treatment of Hypothyroidism

1969 ◽  
Vol 14 (2) ◽  
pp. 59-63 ◽  
Author(s):  
R. J. Weir ◽  
J. A. Young ◽  
J. B. McGuinness
Keyword(s):  
P Wave ◽  
Qrs Complex ◽  
T Wave ◽  
St Segment ◽  
Pr Interval ◽  
Myocardial Muscle ◽  
Reflex Time

In 10 patients with hypothyroidism, the electrocardiogram and Achilles reflex test have been recorded before and during treatment with l-thyroxine sodium. Aspects of the electrocardiogram affected by hypothyroidism are the rate, duration of PR interval, height of P-wave, of QRS complex and of T-wave and the ST segment. Each of these improved with therapy, the earliest and most sensitive change being the height of the QRS complex. The Achilles reflex time as recorded by the photomotograph also showed a parallel decrease with therapy but this is considered to be less reliable as an isolated test. The prolongation of the PR interval is briefly discussed and a correlation between the changes in skeletal and myocardial muscle is suggested.

Design of a Programmable ECG Generator Using a Dynamical Model

2013 ◽  
Vol 311 ◽  
pp. 485-490 ◽  
Author(s):  
Ying Chieh Wei ◽  
Ying Yu Wei ◽  
Shaang Tzuu Wey ◽  
Ling Sheng Jang
Keyword(s):  
Differential Equation ◽  
Heart Rate ◽  
Flash Memory ◽  
Qrs Complex ◽  
Universal Serial Bus ◽  
Bundle Branch Block ◽  
T Wave ◽  
Efficiency Of Algorithms ◽  
Different Types ◽  
Electrocardiogram Ecg

This article is to design and develop a programming electrocardiogram (ECG) generator. It can be used to test the efficiency of algorithms and to calibration and maintenance of electrocardiograph equipment. We simplified and modified the three coupled ordinary differential equations of McSharry’s model to single differential equation to generate the synthetic ECG waveforms. This generator can provide the adjusted amplitude, heart rate, QRS-complex slopes, and P- and T-wave position parameters. The system can set the rage of the average gear rate from 20 to 120 beat per minute (BPM) with an adjustable variation of 1 BPM. The parameters of the adjusted synthetic ECG model can be stored in Flash memory of the system through Universal Serial Bus (USB) 2.0 interface. The results were generated four different ECG waveforms for test which are Lead I, Lead II, hyperkalaemia and left bundle branch block. According to the experimental results, the system can not only generate the ECG waveforms of the setting heart rate but also can adjust the different types of ECG waveforms. ECG generator will generate the synthetic electrocardiograms for testing the electrocardiogram analytic algorithms. ECG generator will generate the synthetic electrocardiograms for testing the electrocardiogram analytic algorithms.

A discussion on Brazil-focused publications

2014 ◽  
Vol 10 (3) ◽  
pp. 190-206
Author(s):  
Nathália de Fátima Joaquim ◽  
Ana Carolina Guerra ◽  
Alexandre de Pádua Carrieri
Keyword(s):  
Critical Analysis ◽  
Design Methodology ◽  
Scientific Production ◽  
Point Of View ◽  
Organizational Studies ◽  
Content Type ◽  
Scientific Discussion ◽  
The North ◽  
Production And Consumption ◽  
Selection Of

Purpose – The aim of this article is to carry out a critical analysis of the view that core countries’ knowledge holds sway over that of the periphery and to offer a reassessment of Lahiri’s Anglo-Eurocentric point of view and the implications this has for scientific discussion in the field of management. To do this the authors made use of both Lahiri’s (2011) comments as a representative of mainstream thought and the existing literature on this issue. Design/methodology/approach – In this research, the authors used the methodology proposed by Lahiri (2011), but with some adjustments that they thought were necessary. They also analysed scientific production on management in the most important Brazilian journals to put the field of organizational studies in Brazil in context and to situate the reader as regarding their criticism of the North-centric viewpoint. This is because the authors consider organizational studies as a synonym for management studies. Findings – The results presented in Lahiri’s (2011) article “Brazil-focused publications in leading business journals” are invalid because the sample on which the article is based is limited to 14 academic journals, of which 7 are American, 6 are British and 1 is German. It can be questioned whether this particular selection of journals accurately represents the corpus of publications that deal with Brazil, given that Lahiri does not include any articles published in Brazil and thus reinforces his North-centric standpoint. Moreover, the article emphasizes authors with ties to English institutions and concludes that the most relevant academic contributions on Brazil have been produced at non-Brazilian institutions. Moreover, the authors also discovered a contradiction in the sample that is important for the thesis presented in this article because, in fact, the scholars selected for the sample emphasized in that work have ties to both a foreign and a Brazilian institution. Originality/value – The originality of this article lies in the fact that it proposes to discuss the production and consumption of knowledge in the area of administration in such a way as to reassess North-centric hegemony in this field.

Efficiency of budgeted expenses and fiscal productivity of taxes (historical aspect)

2017 ◽  
Vol 5 (4) ◽  
pp. 9-15
Author(s):  
В. Пушкарева ◽  
V. Pushkareva
Keyword(s):  
Budget Deficit ◽  
Federal Budget ◽  
Point Of View ◽  
Tax Revenue ◽  
Historical Aspect ◽  
Scientific Heritage ◽  
Effective Implementation ◽  
Relevant Today ◽  
The Russian Federation ◽  
The Government

In the years of recession and stagnation in the decrease in government revenues, increase budget spending, which inevitably leads to an increase in the budget deficit. Current to 2016, the situation forced the Government of the Russian Federation in the first place, firmly put the issue of optimization of expenditures of the Federal budget, and secondly on the search for additional sources of tax revenue (improving tax administration, enhancing tax collection, tax maneuvers) and non-tax revenues (privatization). The article analyzes the scientific heritage of professor F.A. Minkov (1881–1937) from the point of view of the economy of the state (budgetary) costs, including sources of revenue, reducing the costs of collection and improve fiscal productivity taxes. The insights of professor F.A. Menkovare relevant today for the effective implementation of budgetary policy in Russia.

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