The German-Polish Tax Problems of Cross-Border Workers in the COVID-19 Pandemic – When the Remedy is Worse than the Problem

The article pertains to the tax issues arising from the COVID-19 pandemic in respect of cross-border workers. The main issue is the impact of the restriction in cross-border movements during the pandemic on the determination of the place of work. The authors refer to two situations. The first is when a Polish worker employed by a Polish employer and working abroad cannot return to Poland. The second is when he or she performs work at home in Poland instead of at the normal place of work abroad. The authors consider the legal fiction of carrying out work in the place where it would have been done before the pandemic as a rational solution. However, they are strongly critical of the introduction of such solution via the Mutual Agreement.

Opportunities of MICE Tourism in India

Tourism is the movement of people away from their normal place of residents for leisure, work, or business not more than one year or not less than one day .MICE- is one of the recent trend in the International tourism market. MICE mean meetings, incentives, conferences, convents, events, and exhibitions. This study is based on secondary data. And it revealed that itis a rapid growing trend in tourism. But good awareness and development of tourism infrastructure is necessary for the growth of MICE.

Astrometric observations of Uranian and Neptunian satellites with the Pulkovo and Crimean observatory telescopes in 2020

The paper presents the results of observations of the Uranian and Neptunian satellites performed in 2020 with the 1-meter mirror telescope ‘Saturn’ (Pulkovo observatory) and the 350-mm guide telescope of the ‘Sintez’ telescope (Crimean observatory). More than 8 thousand separate positions of the satellites were obtained in the Gaia EDR3 catalog system. The average values of standard errors of the satellite normal place in right ascension and declination for the entire observation period, demonstrating the internal convergence of the observation results, lie within 10—50 mas.

FLAP METHOD WHEN OPERATING ATRESIAE ANI VE- STIBULARIS

As you know, anomalies in the development of the anal orifice are divided: into complete atresia - when it is completely absent, and into incomplete, when the aperture, being placed in a normal place, is too narrow to pass fecal masses (stenosis), or the intestine opens on some in another place, either in the back wall of the vagina along its length behind the hymen (abouchement retro-hymenal), or in front of it; ex. въ fossa navicularis (abouch. ant-hymenal). In embryonic life), the rectum and urogenital parts open in the urogenital sinus or cloaca, formed from the connection of the gradually deepening genital sulcus with allantois, the opening of the Mllerian canal and rectum, and the intestine is separated from the Mllerian canal by a plate and the fetus crotch tissue.

Canine Transposition – Prevalence, Distribution and Treatment Considerations among Orthodontic Patients

Tooth transposition is a relatively rare dental anomaly of interchange in position of two adjacent teeth. Aim: To determine the prevalence and distribution of canine transposition in a sample of orthodontic patients and present treatment alternatives and outcome. Study design: The records of 3000 consecutively treated orthodontic patients from a university clinic were surveyed to detect canine transposition in both dental arches. The data was recorded according to gender, age, number and location. Results: Canine transpositions were detected in 15 subjects, 3 (20%) males and 12 (80%) females presenting a prevalence of 0.5%. Of them, 6 were between the maxillary canine and first premolar, 7 between the maxillary canine and lateral incisor, 2 transpositions were between the mandibular canine and the lateral incisor. A female to male ratio of 4:1 with left side predominance was found. Treatment options include extracting the transposed teeth, maintaining them in their transposed position, or repositioning them in their normal place within the dental arch. Conclusion :The prevalence of canine transposition in the present sample was found to be 0.5% with a greater frequency in the maxilla. Treatment options include extraction of one of the transposed teeth, alignment of the teeth in their transposed position or correction of the anomaly. The latter gives the best esthetic outcome.

Impact Of Tourism Industry In Relation To Employment And Income Generation: Evidence From Srinagar District Of Jammu And Kashmir

Tourism is a major economic and social activity of the present time. It is the temporary movement of people from their normal place of residence or work, mainly for pleasure. Due to the economic activities involved in the process of tourism, now it is emerged as an industry which is rapidly growing around the World. Tourism is the major source of foreign exchange earnings for many regions of the world. Tourism need to be addressed at the earliest as tourism has positive as well as negative impact on the cultural diversity, social standards, society and environment. The present study aimed to investigate the causal relationship between employment and income generation and tourist arrivals in district Srinagar of Jammu and Kashmir state. The results revealed that tourist arrivals accounts variation in the level of income and employment generation. Thus, tourism development has the potential to contribute to the economy of Srinagar district of Jammu and Kashmir State. Tourism is a major economic and social activity of the present time. It is the temporary movement of people from their normal place of residence or work, mainly for pleasure. Due to the economic activities involved in the process of tourism, now it is emerged as an industry which is rapidly growing around the World. Tourism is the major source of foreign exchange earnings for many regions of the world. Tourism need to be addressed at the earliest as tourism has positive as well as negative impact on the cultural diversity, social standards, society and environment. The present study aimed to investigate the causal relationship between employment and income generation and tourist arrivals in district Srinagar of Jammu and Kashmir state. The results revealed that tourist arrivals accounts variation in the level of income and employment generation. Thus, tourism development has the potential to contribute to the economy of Srinagar district of Jammu and Kashmir State.

KREATIVITAS ARI WULU SEBAGAI DJ DALAM EDM (Electronic Dance Music)

ABSTRACT EDM is an electronic music that is rising in popularity in the present era. This phenomenon that led to the birth of a young DJ, and also gave birth to a big festival with the theme of EDM. EDM has a relationship with the concept of DJ which is the operator who controls the music to be presented at every show. DJ has had a rapid development, which formerly departed from broadcaster radio. Now DJs can be found everywhere since EDM has expanded out of its normal place in discotheques. Ari Wulu is a DJ who has different characters. The purpose of this research is to know the creativity of Ari Wulu which is explained based on the opinion of Rhodes using 4P consisting of Person, Press, Procces, and Product. The result of the research is the creativity of Ari Wulu as a DJ in EDM, much influenced from his experience as an electronic music composer. The music form chosen by Ari Wulu is purely electronic music that has a repetitive rhythm and uses pentatonic melodies. Kata Kunci : EDM, Ari Wulu, kreativitas, dan bentuk musik

GAMBARAN KEHAMILAN EKTOPIK TERGANGGU DI RSUP PROF. DR. R. D. KANDOU MANADO PERIODE 1 JANUARI 2012 - 31 DESEMBER 2013

In ectopic pregnancy, fertilized ovum is implanted and grows not in a normal place in the endometrium of the uterine cavity. If such pregnancy is threatened to an abortion then it is called threatened ectopic pregnancy. This study aimed to obtain the description of ectopic pregnancy at Prof. Dr. R. D. Kandou Hospital Manado related to age, husband’s job, marriage status, parity, pregnancy age, history of abortion, history of fluor albus, implantation site, and hemoglobin level. This was a retrospective descriptive study. The population consisted of all patients treated at Department of Obstetrics Gynecology Prof. Dr. R. D. Kandou Manado Hospital from January 1, 2012 - December 31, 2013. The results showed that of the 49 cases of ectopic pregnancy most of the patients were at the age of 21-35 year (65.30%); their husbands did not have any jobs (77.55%); married (73.46%); parity of 2 (32.65%); pregnancy age <8 weeks (55.10%); had no history of abortion (65.30%) or of fluor albus (81.63%); location in ampullae of uterine tube (97.95%); Hb level 9-10 g% and >10 g% (32.65%).Keywords: ectopic pregnancy, threatened ectopic pregnancyAbstrak: Kehamilan ektopik adalah kehamilan dengan ovum yang dibuahi berimplantasi dan tumbuh tidak di tempat yang normal yakni endometrium kavum uteri. Bila kehamilan tersebut mengalami proses pengakhiran (abortus) maka disebut kehamilan ektopik terganggu (KET). Penelitian ini bertujuan untuk mengetahui gambaran kehamilan ektopik terganggu di RSUP Prof. Dr. R. D. Kandou Manado dari segi umur, pekerjaan suami, status perkawinan, paritas, usia kehamilan, riwayat abortus, riwayat keputihan, lokasi implantasi, dan kadar Hb. Penelitian ini mnggunakan metode deskriptif retrospektif. Populasi ialah seluruh pasien yang dirawat di Bagian Obstetri Ginekologi RSUP Prof. Dr. R. D. Kandou Manado periode 1 Januari 2012 – 31 Desember 2013. Hasil penelitian memperlihatkan dari 49 kasus KET, pasien terbanyak berumur 21-35 tahun (65,30%); suami yang tidak bekerja (77,55%), status menikah (73,46%), paritas 2 (32,65%), usia kehamilan <8 minggu (55,10%), tanpa riwayat abortus (65,30%), tanpa riwayat keputihan (81,63%), lokasi pada ampula tuba (97,95%), serta kadar Hb 9-10 g% dan Hb >10 g% (32,65%).Kata kunci: kehamilan ektopik, KET

The neuroscience of birth – and the case for Zero Separation

Currently, Western maternal and neonatal care are to a large extent based on routine separation of mother and infant. It is argued that there is no scientific rationale for this practice and a body of new knowledge now exists that makes a case for Zero Separation of mother and newborn. For the infant, the promotion of Zero Separation is based on the need for maternal sensory inputs that regulate the physiology of the newborn. There are harmful effects of dysregulation and subsequent epigenetic changes caused by separation. Skin-to-skin contact is the antithesis to such separation; the mother’s body is the biologically ‘normal’ place of care, supporting better outcomes both for normal healthy babies and for the smallest preterm infants. In the mother, there are needed neural processes that ensure enhanced reproductive fitness, including behavioural changes (e.g. bonding and protection) and improved lactation, which are supported by the practice of Zero Separation. Zero Separation of mother and newborn should thus be maintained at all costs within health services.