Original Principles Research Articles

ANALYSIS OF THE IMPACTS OF ICMS ON THE PRODUCTIVE CHAINS OF SMALL BRAZILIAN STATES - THE CASE OF GOIÁS AND ITS CLUSTERS

This article proposes to analyze the production chains of Brazilian states regarding the taxation of the Tax on Circulation of Goods and Services (ICMS) levied on Electronic Commerce (e-commerce) by the final consumer, who is not the taxpayer, through of interstate operation. Therefore, this is a comparative study of the rules and incidence of this tax at the national and international level, as well as the conflicts generated by federative entities, forming a type of "fiscal war", as a result of the application of the "origin principle", which probably no longer serve Federation purposes. The analysis addresses the importance of this new form of commerce, from the description of the evolution of e-commerce, as well as the delimitation of advances and perspectives for this type of commerce. Special focus is given to the economic impact due to the current tax collection model on consumer states, notably the state of Goiás, showing its influence on the deepening of regional inequalities. What was found was that the globalization process, including technological innovation and the consequent modernization of the economy, imposed new challenges and an urgent need for constitutional and legal adjustment of the National Tax System. This is evident in the STF decision regarding the grounds used in the declaration of unconstitutionality of the Protocol of ICMS 21/2011 that deals with the matter, however, some of them deserve a deep reflection. The maintenance of this situation in fact favors the fiscal imbalance of the states and compromises the federative pact for a possible violation of constitutional principles. The new Constitutional Amendment (EC 87/2015) may have been the first step in a necessary transition from the rule of origin to the rule of destination, advocated by this thesis.

Activity Origin and Catalyst Design Principles for Electrocatalytic Oxygen Evolution on Layered Transition Metal Oxide with Halogen Doping

The electronic structure of transition meatal oxides is in the predominant position among mostly central reactions, such as oxygen electroncatalysis, for the applications in energy storage. Herein, cobalt‐based catalysts are developed by taking the advantage of the strong electronegativity of halogen elements, whose activity and stability are also guaranteed. A “theory–calculation–experiment” research system is proposed to sort out the relationship between the electronegativity of heteroatoms and the electronic structure of layered CoO/F, CoO/Cl, and CoO/Br, for the electrochemical oxygen evolution reaction (OER). Experiments corresponding to calculations also verify that the stronger the electronegativity of the halide ions in the cobalt oxide catalyst, the more obvious the improvement of OER performance. By understanding the electronegative screening of halogen modification, a new perspective on designing principles for water‐splitting devices based on bandgap‐engineered metal oxides is proposed.

75 Years After the Social Pact: A Brief History of the Socio-Technical Evolution of Social Security in Belgium

Belgium was one of the first countries in Western Europe to celebrate at the end of 2019 the 75th anniversary of a generally compulsory social security system. But this was done with a certain reluctance as if the main actors, the administrators of the system, were alienated from the original principles. In this contribution we examine how this social security evolved by also taking socio-technical factors into account. To establish that the current system has indeed moved a long way from the basic principle of 'solidarity', and rather has the characteristics of a large technical system in which individual needs can be detected and an individual compensation system can be developed. Provided that the insured assumes responsibility and actively participates in the welfare society. This is the paradigm of the Third Way, which is complementary to the technical foundation of the current network system. The role of administrators (intermediaries as trade unions, health insurance funds, etc.) is limited in this respect, hence the lukewarm revelry in the celebration of a system in which they hardly recognize themselves.

The what, how and why of fake news: An overview

This article examines the nature of the origin, definitions and functional principles of so-called fake news – reports that are deliberately false in nature which can create a stir in society around a non-existent informational case born ofthesamenews source.Incombinationwithviraltechnologiesandmechanisms of distribution in the media and social networks, fake news in modern political campaigns is becoming a dangerous tool for influencing mass consciousness of societies. The main task of fake news in modern political campaigns and processes is interception of the political agenda, with its subsequent closure to the news feed generated by the fake news itself, as well as creation of general excitement around the given news story. This present article seeks to review and analyse the academic debates on the what (definition), how (operationalization) and why (motivation) questions pertaining to the fake news phenomena. These aspects are then combined to generate the beginnings of creating a conceptual taxonomy to understand this highly topical and emotive concept.

Internet Architecture: Current Limitations Leading Towards Future Internet Architecture

The original internet design principle was guided by the end-to-end principle in the early 1980s and formed the foundation for the existing internet architectural model. The priorities of the original internet designers do not match the needs of today actual users; rise in new players, demanding applications, erosion of trust and rights and responsibilities is pushing the internet to a new dimension. This paper presents the goals and principles behind the design of the original internet architecture, the resulting issues and limitations of the existing network architecture and the approaches that is driving the future internet architecture.

Literature and Its Learning in the Perspective of Curriculum Development History

The present work aimed at exploring (1) the condition of Indonesian literature and its learning in the curriculum development perspective, (2) the past and the current learning orientation, (2) Indonesian literature learning in multiculturalism perspectives, and (3) efforts to accentuate a liberating, literary education and learning concept. In this qualitative descriptive research, all data were collected from documentation, observation, and interview. The results showed that: First, in the old order (Orde Lama), literature education was a separate subject before being integrated into the Indonesian language subject since the New Order (Orde Baru). Theoretical knowledge has long been emphasized in literature learning. To this day, literature education has focused on the creation and preservation of the culture of silence. Educators (teachers) have been plagued by being powerless and unable to express themselves. As a result, the teachers opt to remain silent, but they are trapped in a situation of being alienated from reality. Second, Indonesian literature learning, from the perspective of structuralism, indicates plurality embedded in the core of the Indonesian literary works that covers the aspects of culture, language, themes, and pronunciation. Third, efforts to accentuate a liberating, literary education and learning concept can be made through (i) writing, reading, and interpreting the literary works, the involvement of litterateurs in extracurricular activities (teaching and learning of literature), and (iii) taking advantages potential texts containing the socio-cultural concept of literature, and (iv) referring to the original principle of literature education.

Literature and Its Learning in the Perspective of Curriculum Development History

The present work aimed at exploring (1) the condition of Indonesian literature and its learning in the curriculum development perspective, (2) the past and the current learning orientation, (2) Indonesian literature learning in multiculturalism perspectives, and (3) efforts to accentuate a liberating, literary education and learning concept. In this qualitative descriptive research, all data were collected from documentation, observation, and interview. The results showed that: First, in the old order (Orde Lama), literature education was a separate subject before being integrated into the Indonesian language subject since the New Order (Orde Baru). Theoretical knowledge has long been emphasized in literature learning. To this day, literature education has focused on the creation and preservation of the culture of silence. Educators (teachers) have been plagued by being powerless and unable to express themselves. As a result, the teachers opt to remain silent, but they are trapped in a situation of being alienated from reality. Second, Indonesian literature learning, from the perspective of structuralism, indicates plurality embedded in the core of the Indonesian literary works that covers the aspects of culture, language, themes, and pronunciation. Third, efforts to accentuate a liberating, literary education and learning concept can be made through (i) writing, reading, and interpreting the literary works, the involvement of litterateurs in extracurricular activities (teaching and learning of literature), and (iii) taking advantages potential texts containing the socio-cultural concept of literature, and (iv) referring to the original principle of literature education.

On the scope and nature ofMaximise Presupposition

AbstractThe paper introduces the principle Maximise Presupposition and its cognates. The main focus of the literature and this article is on the inferences that arise as a result of reasoning with Maximise Presupposition (‘anti‐presuppositions’). I will review the arguments put forward for distinguishing them from other inference types, most notably presuppositions and conversational implicatures. I will zoom in on three main issues regarding Maximise Presupposition and these inferences critically discussed in the literature: epistemic strength(ening), projection, and the role of alternatives. I will discuss more recent views which argue for either a uniform treatment of anti‐presuppositions and implicatures and/or a revision of the original principle in light of new data and developments in pragmatics.

DIGITAL TERRAIN MODELS IN SIBERIAN CITIES AND UTILITY NETWORKS DESIGN

The article considers one of the important directions of innovative technologies in the urban economy, application of digital terrain models in the design, development and operation of utility networks. The author considers the five tasks of using the digital model sequentially: ) development of a digital terrain model, 2) allocation of watersheds and facies, 3) plotting contours (ridges) for all facies, 4) two-level modeling of surface runoff and storm sewer, 5) solving practical problems of determining silting zones and optimizing snow removal. The original principle proposed in the article is a multi-funnel model of surface runoff, in which each facies (local catchment) is replaced by an equivalent inclined funnel. This greatly simplifies the calculations, and also allows you to combine mathematical modeling with physical modeling.

“It’s Hip to Unzip”

This article considers the histories of two countercultural, “back-to-the-land” communes located in Northern California: Siskiyou County’s Black Bear Ranch and Sonoma County’s Morning Star Ranch. Both communes were highly influenced by the concept of “open land,” a quintessentially 1960s vision of countercultural colonies that rejected private property, welcomed all newcomers—particularly individuals who were alienated by urban modernity—and allowed each to live as they chose, free of rent, compulsory structure, or governance. I examine the ways in which these communes related to and were shaped by their rural neighbors, as well as state authorities overseeing this region, revealing how the influences of each determined success or failure. Positive relations with neighbors enhanced commune viability, although maintaining such relationships often required that communards compromise their original founding principles, including their commitment to open-land ideals. At the same time, the presence of such enclaves in their midst prompted many rural residents to rethink received notions regarding communes and communards. The exchanges that followed force us to recontextualize the era’s back-to-the-land movement within broader American traditions of frontier settlement and reinvention.

Should my robot know what's best for me? Human\u2013robot interaction between user experience and ethical design

To integrate social robots in real-life contexts, it is crucial that they are accepted by the users. Acceptance is not only related to the functionality of the robot but also strongly depends on how the user experiences the interaction. Established design principles from usability and user experience research can be applied to the realm of human–robot interaction, to design robot behavior for the comfort and well-being of the user. Focusing the design on these aspects alone, however, comes with certain ethical challenges, especially regarding the user’s privacy and autonomy. Based on an example scenario of human–robot interaction in elder care, this paper discusses how established design principles can be used in social robotic design. It then juxtaposes these with ethical considerations such as privacy and user autonomy. Combining user experience and ethical perspectives, we propose adjustments to the original design principles and canvass our own design recommendations for a positive and ethically acceptable social human–robot interaction design. In doing so, we show that positive user experience and ethical design may be sometimes at odds, but can be reconciled in many cases, if designers are willing to adjust and amend time-tested design principles.

Research on the origin of solid super-slip and friction based on Raman spectroscopy

It is estimated that about 1 / 3 ~ 1 / 2 of the world’s energy consumption is caused by friction and wear. About 80% of the parts of general machinery and equipment are scrapped due to wear. In China, the annual loss caused by friction is more than 4 trillion. Therefore, to explore the origin of friction and realize solid super sliding has become a key point of people’s attention. But the basic scientific principle and mechanism of friction origin are difficult to explore, so how to give a reasonable method to solve this problem is particularly important. This paper focuses on the use of Raman spectroscopy to observe the solid super slip phenomenon and phonon dissipation, through Raman spectroscopy to determine the orientation of molecules on the friction interface, detect the related properties of two-dimensional materials, as well as crystal defects and their apparent morphology to explore the origin of friction, and to reduce the energy loss caused by friction.

Basic Principles in the Design of Spider Silk Fibers.

The prominence of spider silk as a hallmark in biomimetics relies not only on its unrivalled mechanical properties, but also on how these properties are the result of a set of original design principles. In this sense, the study of spider silk summarizes most of the main topics relevant to the field and, consequently, offers a nice example on how these topics could be considered in other biomimetic systems. This review is intended to present a selection of some of the essential design principles that underlie the singular microstructure of major ampullate gland silk, as well as to show how the interplay between them leads to the outstanding tensile behavior of spider silk. Following this rationale, the mechanical behavior of the material is analyzed in detail and connected with its main microstructural features, specifically with those derived from the semicrystalline organization of the fibers. Establishing the relationship between mechanical properties and microstructure in spider silk not only offers a vivid image of the paths explored by nature in the search for high performance materials, but is also a valuable guide for the development of new artificial fibers inspired in their natural counterparts.

The Iconicity of Russian Culture

Russian culture should be adequately represented in the modern cultural consciousness as a unique phenomenon. Among new approaches there seem to be three that can be considered the most important and promising. 1) The concept of the iconicity of Orthodox culture, created by V.V. Lepakhin, that is now being developed by a significant number of interesting authors in various aspects. 2) The concept of Russian literature Easterness (Paskhalnost), substantiated by I.A. Yesaulov and potentially applicable to the general specific characteristics of Russian culture as a whole. 3) The concept of Russian culture as the “culture of transformation”, in contrast to the Western culture of individual “self-realization”. The purpose of this article is to review the most important works within the outlined conceptual field and formulate general principles for understanding the iconicity of Russian culture as its ontological basis. From the methodological point of view, we are talking about a kind of “archeology of culture” (by analogy with the “archeology of knowledge” of M. Foucault) – that is, the discovery of the primary historical foundations of Russian culture, which were later obscured by the influence of Western culture, especially in its secular forms. In the West, the original and universal principle of the iconicity of Christian culture was gradually replaced by the principle of “sculpturality”. If iconicity is the focus of man and every creature on the Creator and on his highest heavenly perfection, which presupposes the path of transformation and the clear distinction between the created and non-created; then sculpturality is the self-sufficiency of man and all creations, closing them in their proud self-sufficiency, and thereby closing the way for their transformation. Since the Christian East has preserved Orthodoxy, it is here that the original “matrix” of Christian culture has been preserved, indestructible by any later Western influences, although it has experienced strong deformations and “pseudomorphoses” under their onslaught. Iconicity is the original ontology of culture as such: on the one hand, it preserves the original paradise connection with eternal and perfect existence at the moment of creation; on the other hand, it also carries the act of ontological catastrophe bringing death, evil and imperfection into the world. The concept of Russian culture “iconicity” is considered to be the most important theoretical achievement of modern Russian thought. It combines, on the one hand, cultural and theological accuracy, and, on the other, – the huge practical potential for the revival of the national spirit.

Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures

Purpose: Public organizations operate in a turbulent and increasingly less predictable environment. According to Wagner's law, they must meet better growing social needs, which increase as civilization progresses. Such a situation creates challenges for supreme audit institutions (SAIs), which are the most important public auditors. They must determine how the public organizations realized programs in the past and what factors may disrupt the realization of plans in the future. No one questions the public auditors' role in financial accountability and management. However, are the public auditors agile? This research aims to resolve this research question. Approach/Methodology/Design: The insights in this paper have emerged iteratively by considering both theory and the empirical case based on public auditors' database analysis and unstructured interviews with randomly selected Polish SAI auditors. Such methodology is consistent with an abductive approach. Findings: Based on available evidence, I offer the potentially radical generalization that SAI's current role is partially useless for society. Therefore, there is a need to implement an agile concept in SAI. Practical Implications: The article brings several valuable pieces of information that can be the base material and reference to further research. Study results can be a starting point of discussion and analysis on each auditor's agility, both from the public and private sectors. The twelve original and universal agile principles relating to the activity of auditors have been formulated. Originality/Value: There are several studies on SAIs; however, it is the first study, which aims to determine whether public auditors are agile, and first, where such agile principles of auditing were created.

URGENSI HUKUM BISNIS INDONESIA YANG BERBASIS NILAI-NILAI SOSIAL BUDAYA

This paper objective is to examine the ideas related to the importance of designing and enforcing legal principles and rules that based on the values that live and applied in society, especially in the field of business law. Business Law includes, among others, company law, commercial law, investment law, civil law, intellectual property law, capital market law, banking law, consumer protection law, anti-monopoly law, and others. Some of the contents of the current provisions of business law in Indonesia are based on values that are not native to Indonesia. With the recent trend of free trade which tends to be based on capitalistic and neo-liberalistic thinking, the tendency to adopt uniform values from global relations also seems to be increasing. This paper aims to find out the importance of local / regional socio-cultural values originating from Indonesia as a source of content and regulation of business law in Indonesia.
 The approach method in this research is a normative legal research method with a qualitative research approach. This research comes to the conclusion that based on literature research on legal ideas, it is necessary to have an inventory of the values of original Indonesian legal principles related to the design and application of legal principles and principles that take into account the living and applied values in society, and that the original local / regional sociocultural values of Indonesia should be optimized as the source of the content and regulation of business law in Indonesia.

Minimally Invasive Surgical Strategies in Regenerative/Reconstructive Periodontal Therapy.

After a quick overview on the original principles of guided periodontal regeneration (GTR), the aim of this paper focuses on the advantages of minimally invasive surgical techniques for periodontal regeneration/reconstruction. The specific clinical question to answer is: Are there new clinical parameters useful to choose the best minimal invasive surgery approach for each periodontal defect? An update of the decision trees is to propose after highlighting some clinical parameters deemed relevant for the choice of the most suitable minimally invasive surgical approach and which therefore are considered by us having a place in the new decision trees. Starting from the paper of Evian dated 1985 until that of Aslan in 2017, we have analyzed the minimal periodontal surgical techniques proposed for the periodontal regeneration. In addition to the parameters set in the various flowcharts, we have highlighted the following additional parameters: papilla height loss; supra bone component of the defect; Δ Bone Sounding; width of keratinized tissue. The decision-making chart improved with the new clinically relevant factors may serve as a useful guideline for dentists, but to definitively validate it, further studies need to be developed in the future. In order to clarify the proposed flow chart, the authors present two different clinical cases.

The meaning of the composition

This article is dedicated to teaching students the essence of composition and its role in the learning process and the creation of works of art, the problem of effective use of the rules of composition by the teacher in long-term classroom lessons. considered. Compositional connections are based on memorials, works of music or theater, sculpture and painting, and theatrical films. The principles of originality and division, symmetry and rhythm are manifested differently in different art forms. The subject is a determining factor that reflects the artist's position, his worldview, and his worldview around him through the prism of the feelings and experiences of certain events and happenings. The form of expression of an idea and the corresponding archetype of thinking is called the subject. The theme of the work of art is a semantic-formal integrity according to the hierarchical principle, the content becomes a motif in a new form.

Legare, incorniciare, sottolineare, amplificare: due progetti per gli spazi pubblici di insediamenti storici trentini

The small villages in rural areas of Trentino often share similar settlement principles (of Latin-Romansh origin) and destinies. Their dense cores suffer from a phenomenon of consistent abandonment that causes the aweakening of the social structure and an increasing obsolescence of the buildings. The two projects of Castelfondo (Municipality of Borgo d’Anaunia) and Bolciana (Municipality of Tre Ville) are to be considered in this general context, in two small villages that felt the need to regenerate the public space to provide new places for social gathering and new facilities to the community. In Castelfondo, the abandonment of a building is the starting point of the project: instead of a decaying building, three small public spaces offer a new gathering place for the community. In Bolciana, the need to have spaces that would improve the quality of the existing places led to a project made of small artifacts in four squares. The two projects try to demonstrate that with a careful approach by the municipalities, the needs and problems of locations that are far from large tourist flows and main infrastructures can become fertile opportunities to reinvent spaces and meet emerging needs.

Anthropocentrism as a paradigm of legal science: historical origins and modern context

The article is devoted to the study of the historical origins of anthropocentrism as a basic paradigm of developmentof modern jurisprudence and the peculiarities of its transformation in today’s conditions. It is noted that with the beginning of the Renaissance anthropocentrism finally began to take shape in a fundamental system of ideas and principles of philosophical and ideological significance, which laid radical changes in European public consciousness associated with the formation of an autonomous worldview, which is completely self-sufficient, free and does not depend on any supernatural influences. In the future, these ideas were significantly developed during the Reformation and the Enlightenment, which became a natural consequence of the establishment of the principle of individualism in social life. It is on the basis of methodological ideas of the Enlightenment was finally formed liberal ideology with an appropriate system of its main trends in various sectors and areas of public life. Emphasis is placed on the fact that during a long historical period, liberal ideology has passed a complex and contradictory path of its development, as a result of which it has acquired the qualities of global scale and the basic basis of building a modern democratic state governed by the rule of law. The peculiarity of the current stage of development of liberalism is the gradual radicalization of the content of its main provisions, which is associated with rapid scientific and technological progress and the functioning of a new information and technological reality, within which each individual receives almost unlimited opportunities to create and disseminate an ideas and concepts of their virtual existence, including any identities. As a result of research the following conclusions are made: 1. Centuries of social practice of free development of individuals in our time has led to a special type of civilization, the main feature of which is that it develops in opposition to the traditional type of culture, which increasingly takes aggressive forms of expression at the macro and micro levels. In this context, we are talking about the fact that modern radical liberalism (libertarianism) rejects the objective and true essence of the surrounding phenomena and processes, thus turning any object of scientific or other way of knowing the diverse reality into a subjective opinion about it. 2. Modern liberal ideology and postmodernist discourse significantly complicates the main task of legal science –the development and systematization of objective knowledge about state and legal phenomena, the laws of their functioning and development. The latter, in turn, is due to the fact that the unlimited freedom to choose the original axiomatic principles of scientific activity, the basic semantic contexts and values of its implementation, leads to many answers to the challenges posed by legal science. In this way, the only scientific truth based on the so-called «dogmatic» or «sacred» component of a certain culture, which constitutes the whole process of further proving the correctness or falsity of a certain idea, concept or theory with the corresponding rationale, is denied. Keywords: anthropocentrism, legal science, humanism, law, liberalism, rationalism, postmodern, Internet, virtual reality.