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Author(s):  
Hashim Mohamed Farg ◽  
Mohamed Mohamed Elawdy ◽  
Karim Ali Soliman ◽  
Mohamed Ali Badawy ◽  
Ali Elsorougy ◽  
...  

Abstract Background Renal arterial embolization (RAE) is considered to be a safe and effective method for treating a variety of renal lesions and pathology. It is the optimal method not only to stop bleeding, but to preserve renal parenchyma and renal function. Patients who are scheduled to RAE who showed negative catheter angiography with the procedure subsequently denied have a special concern because they are subjected to unnecessary procedure with its complications and didn’t get its benefits. This circumstance is infrequently reported in the literature, and that compelled us to identify the predictors of negative renal angiography findings that would result in a failure to undertake RAE. Results The study included 180 patients (126 males; 70%) with a mean ± SD age of 44 ± 14 years. Iatrogenic causes were the most common indication for RAE (108 of 180; 60%), while spontaneous unknown reasons constituted (17 of 180 patients; 9%). Angiography showed various lesions in 148 patients: pseudoaneurysm (80 of 148; 54%), tumours (28 of 148; 19%), arteriovenous (AV) fistulas (22 of 148; 15%) and both pseudoaneurysm and AV fistulas (18 of 148; 12%). However, in the remaining 32 of 180 patients (18%) no lesions were identified on renal angiography and RAE procedures were not undertaken. On bivariate analysis, neither gender, side of the lesions, haematuria prior to RAE, or renal artery anatomy were predictors for negative angiography. However, the indication for RAE (spontaneous unknown reasons) of renal haemorrhage was the only predictor for negative angiography (9/17 (53%), P = 0.001). Conclusion Patients scheduled for RAE may show negative findings with no lesions on renal angiography. Among the different indications for RAE, patients with spontaneous (unknown) have the highest probability (53%) of being associated with negative renal angiography findings, however, those with renal tumours and post-traumatic causes have a low probability. In those patients with spontaneous (unknown), conservative management should be the initial treatment of choice in order to avoid unnecessary RAE and its associated complications.


Accounting ◽  
2022 ◽  
Vol 8 (2) ◽  
pp. 111-122 ◽  
Author(s):  
Hien Thu Nguyen

Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular. Therefore, tax compliance of enterprises, including SMEs, attracts special concern of the Government and many localities. The objective of this study is to evaluate factors affecting tax compliance by examining 310 managers, tax accountants and accountants at SMEs in Hung Yen province. The survey data is collected by the statistical software SPSS 20. The experimental research results confirm that factors (the possibility of tax inspection, tax rates, tax penalties, and the complexity of tax policy, social norms and tax knowledge) have different influences on tax compliance in SMEs in Hung Yen province, Vietnam.


2021 ◽  
Author(s):  
◽  
Harold V. Clark

The world today has special concern with morality not that its people are less moral, but rather that two agencies in particular have acted to bring about conditions in which a high standard of morality is difficult to attain. First, the industrial conditions of the Great Society produced the Nation, which, according to Rabindranath Tagore, is an organisation of power breaking the living bonds society, giving place to a mechanical structure, so that the full reality of man is more and more crushed beneath its weight. Secondly the disintegrating influence of Democracy, accelerated by the situation which arose from the World War, has produced a renewed disposition to scrutinise opinion about all sanctions of conduct, whether legal, moral or religious, so that "what is sometimes called 'authority' does not count for what it did. Questions are being raised with freedom that is fresh, about the formulas which express the various kinds of faith."


2021 ◽  
Author(s):  
◽  
Harold V. Clark

The world today has special concern with morality not that its people are less moral, but rather that two agencies in particular have acted to bring about conditions in which a high standard of morality is difficult to attain. First, the industrial conditions of the Great Society produced the Nation, which, according to Rabindranath Tagore, is an organisation of power breaking the living bonds society, giving place to a mechanical structure, so that the full reality of man is more and more crushed beneath its weight. Secondly the disintegrating influence of Democracy, accelerated by the situation which arose from the World War, has produced a renewed disposition to scrutinise opinion about all sanctions of conduct, whether legal, moral or religious, so that "what is sometimes called 'authority' does not count for what it did. Questions are being raised with freedom that is fresh, about the formulas which express the various kinds of faith."


Author(s):  
Liliya A. Ibragimova ◽  
Alexandra E. Sarapulova

The article is devoted to the exploration of the characteristics of pedagogical listening being an essential part of the foreign language teachers communication activity and requiring special concern within the system of future professionals training. The study aims to make a case for the need for the pedagogical listening competence to be subjected to focused development during the foreign language teachers professional training. The first part of the article provides the definition of professional pedagogical listening and an analysis of the functions and peculiarities of teachers listening covered in the Russian and foreign scientific literature. The assumption is made that pedagogical listening has its own specifics based on the teachers subject area. The second part of the paper describes the function and peculiarities characteristic of the foreign language teachers listening. As a result, a number of features inherent to the foreign language teachers listening were highlighted. The analysis revealed that those features bring about some difficulties associated with the pedagogical listening implemented by a foreign language teacher, which requires the teacher to have special skills. The results suggest that the pedagogical listening competence requires focused development during the foreign language teachers professional training. The training process containing the components aimed at the development of that competence will provide higher quality training of future professionals and increase graduates capacity to perform their professional activities. The implementation of the task apparently calls for the development of proper scientific and methodological support, which should be considered as one of the promising lines of research on this field.


2021 ◽  
Vol 5 (1) ◽  
pp. 483
Author(s):  
Vita Pramaningsih ◽  
Rosana Rosana ◽  
Yudi Sulistiyanto ◽  
Ratna Yuliawati

ABSTRAKKerusakan lingkungan hidup Kota Samarinda menjadi perhatian khusus bagi pemerintah dan dinas terkait, terutama Dinas Lingkungan Hidup (DLH) Kota Samarinda. Permasalahan yang sering terjadi pada musim hujan adalah banjir dan tanah longsor. Masyarakat kurang informasi tentang penyebab, upaya pencegahan dan perlindungan diri dari bencana. Tujuan kegiatan pengabdian masyarakat ini adalah melakukan sosialisasi dan pendampingan pencegahan kerusakan lingkungan di Kecamatan Sungai Pinang, Samarinda. Metode yang digunakan adalah pengarahan untuk memberi informasi daerah Kecamatan Sungai Pinang yang rawan bencana longsor dan banjir. Pelaksanaan diskusi dengan memaparkan laporan per kelurahan di Kecamatan Sungai Pinang. Permasalahan yang disampaikan setiap kelurahan menjadi bahan pertimbangan pihak DLH Kota Samarinda bersama pihak terkait untuk mengatasinya. Kegiatan ini bermitra dengan Dosen Prodi D3 Kesehatan Lingkungan, Universitas Muhammadiyah Kalimantan Timur. Hasil kegiatan yaitu Kelurahan Mugirejo rawan longsor karena daerah bertebing, padat pemukiman rumah dan banjir saat musim hujan, masyarakat belum memahami kondisi lahan yang cocok untuk membangun rumah. Kelurahan Sungai Pinang Dalam, masyarakat maupun pengusaha melakukan pembangunan kurang memperhatikan kondisi lahan. Kelurahan Bandara rawan banjir saat musim hujan karena gorong-gorong buntu penuh sampah, sedimen dan tertutup, begitu juga dengan Kelurahan Bandara dan Gunung lingai. Perlu adanya koordinasi di tingkat RT, Kelurahan, Kecamatan sampai ke Dinas terkait untuk mensosialisasikan lahan kritis, rawan longsor, pengelolaan sampah dan drainase bersih. Kata kunci: kerusakan lingkungan; longsor; banjir; pengelolaan sampah. ABSTRACTEnvironmental degradation in Samarinda is a special concern for the government and related agencies, especially Department of Environment Samarinda City. Problems that often occur in the rainy season are floods and landslides. The community lacks information of causes and prevention and self protection efforts from disasters. The purpose of this community service activity is to carry out socialization and assistance to prevent environmental degradation in Sungai Pinang District, Samarinda. Methode used is directives to provide information on areas of Sungai Pinang District which are prone to landslides and floods. Implementation of the discussion by presenting reports per Village in Sungai Pinang District. The problems presented by each Village are considered by Department of Environment Samarinda City together with related parties to solved the problems. This activity is partnership with a lecturer in Diploma Environmental Health, Universitas Muhammadiyah Kalimantan Timur. Result of the activity are Mugirejo Village is prone to landslides because the are is rocky, densely populated with houses and floods during the rainy season, people do not understand the conditions of land suitable for building houses. Sungai Pinang Dalam Village, the community and businessman ignore land condition. Bandara Village is prone flooding during the rainy season because the culverts are clogged with garbage, sediment and clogged, as same as with Bandara and Gunung lingai. There needs coordination between official in district, subdistrict and Government to socialize critical land, prone landslides, waste management and clean drainage. Keywords: environmental degradation; landslide; flood; waste management. 


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Paulus Kunto Baskoro

ABSTRAKKeputusan untuk mengikut Yesus sebagai Tuhan dan Juruselamat seharusnya sudah final bagi setiap orang percaya. Tentunya ada banyak tantangan dalam kehidupan seseorang dalam mengikut Yesus dan ini yang disebut sebagai proses kehidupan. Proses kehidupan bisa terjadi dalam keluarga, pekerjaan, jodoh, masa depan, studi, lingkungan, dll. Setiap orang percaya diharapkan menang menghadapi segala tantangan dan tetap setia dalam mengikut Yesus. Namun dalam kenyataannya, banyak di antara umat Kristen yang katanya sudah mengaku menerima Yesus, setia dalam ibadah, bahkan terlibat aktif dalam pelayanan di gereja lokal, tiba-tiba menyatakan diri menyangkal Yesus Kristus, serta tidak lagi menjadi bagian orang Kristen, dan akhirnya berpindah kepada keyakinan lain. Kemurtadan terjadi karena beberapa aspek yang sebetulnya tidak fundamental dalam kehidupan. Hal ini kiranya menjadi perhatian khusus, supaya setiap orang percaya dapat teguh dalam imannya kepada Yesus Kristus. Artikel ini menggunakan metode deskritif kualitatif berdasarkan kajian pustaka, dengan studi biblika atas Ibrani 3:12. Tujuan penulisan antara lain: Pertama, setiap orang percaya mengerti betul serta memahami bahwa mengikuti Yesus harus setia sampai akhir hidup. Kedua, mengerti secara jelas apa makna dari murtad dan tidak melakukannya. Ketiga, gereja-gereja dapat secara serius mengajarkan tentang kesungguhan dalam mengikut Yesus, sehingga murtad tidak banyak terjadi di antara orang Kristen. Temuan yang dikaji adalah sebuah pemahaman tentang kata konversi (“murtad”), dan ditutup dengan pesan agar kita senantiasa menjaga iman yang teguh dalam Yesus Kristus. ABSTRACTThe decision to follow Jesus as The Lord and The Savior should be final for every believer. There can be many challenges in the life of Jesus’s followers and this is called the process of life. The process of life can occur in family, work, mate, future, study and environment. Every believer is expected to overcome in the face of all challenges and always follow Jesus. But in reality, many Christians who claim to have accepted Jesus and be faithful in worship, and are even involved in various ministry, suddenly decide to deny Jesus Christ and become apostates and are no longer part of Christians, and eventually convert to other beliefs. Apostasy occurs because of some aspects that are not fundamental in life. This is a special concern, so that every believer can keep a firm faith in his/her accompaniment to Jesus Christ. This writing uses a descriptive method research based on relevant literature, and supported by biblical studies of Letters to Hebrew 3:12. The goal here is that trough this article: First, every believer fully understands that following Jesus must be faithful to the end of life. Second, he/she clearly understands what apostasy means and not do it. Third, the church can teach about why one shall be serious in following Jesus, so that apostasies do not occur much among Christian believers. The findings here include understanding the meaning of conversion word (“apostate”), and a few messages for believers on how to maintain a strong life in Jesus Christ.


2021 ◽  
Vol 66 (3) ◽  
pp. 65-76
Author(s):  
Doina Gurita

"ABSTRACT. The purpose of this paper is to analyze the importance of religious tourism in sustainable development and to find effective strategies through marketing optics and methodology. The issue of religious tourism is a topical one and not without controversy. Romanian tourism is currently facing many problems, such as: reduced turnover, very frequent changes in the legal framework, very rigid labor market, a deficient infrastructure in quantity and quality, repeated changes in the behavior of economic agents and population, an unfavorable economic environment. To achieve this goal, qualitative research was conducted among tourism producers, intermediaries and tourists in the Neamţ region - one of the most important tourist areas in Romania and also an important region with religious and rural tourism destinations. The results showed that there is a special concern regarding religious tourism and could contribute to the local development of the area. Keywords: religion; religious tourism; development; sustainability; local resources JEL classification: M3, Z12 "


Author(s):  
Dian Purnama Sari ◽  
Novrida Qudsi Lutfillah ◽  
Sri Rahayu ◽  
Yudi Rahayu

The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the taxpayers' regulatory compliance. Its variety of variables covers: 1) tax cognition, 2) tax understanding, 3) sunset policy, 4) tax amnesty, 5) tax sanction, 6) taxpayer awareness, 7) tax authorities service, 8) taxpayer's willingness, 9) perception on service effectiveness, 10) tax automation, 11) taxpayer's environment, 12) tax tariff, and 13) many more. A number of studies on the taxpayers' regulatory compliance mentioned indicate that this topic is still a special concern, and the main focus tends to center on the factors affecting on the taxpayers' regulatory compliance. This study does not refocus on influencing factors on the taxpayers' regulatory compliance. This study aims to criticize the understanding of the prospective and the taxpayers' about the taxpayers' regulatory compliance. It is sometimes measured from administrative regulation, punctuality, or willingness for payment. Unfortunately, self-understanding about the taxpayers' regulatory compliance has not been seriously taken for implementation. This topic is very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayers' regulatory compliance, but does not study the definitions of it. Keywords: Taxpayer's Compliance; Voluntary Compliance; Awareness; Qualitative Research


SASI ◽  
2021 ◽  
Vol 27 (3) ◽  
pp. 267
Author(s):  
Hajairin Hajairin ◽  
Gufran Sanusi ◽  
Aman Ma’arij

Material processing by PT Tukad Mas Kota Bima which has a negative impact, namely the existence of pollution or environmental damage in the East Rasa Nae Subdistrict, Bima City, so that it can be held accountable under criminal law, civil law and administrative law. The purpose of this study was to determine the form of criminal liability for environmental damage due to material processing by PT Tukad Mas Kota Bima. The research method used is empirical legal research with data collection techniques through interviews and documentation. The findings of this study indicate that legal liability for environmental damage due to material processing by PT Tukad Mas Kota Bima can be seen in aspects of criminal law, civil law and administrative aspects. However, the Bima City Government through the Environmental Service has only given a written warning to PT Tukad Mas Kota Bima, which has been operating for decades. Whereas empirical facts have shown that there is quite severe damage, such as waste disposal that can have a health impact on the community and natural damage due to excavations carried out. Criminal liability should be a special concern, NGOs and the community even report on environmental crimes, the report is because the result of material processing causes environmental pollution as one of the elements of criminal acts against environmental pollution.


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