bluuebunny/crossref_metadata_2025 huggingface dataset:
Classification and quantification of minor iron-sulfide concentrations in concrete aggregate using automated mineralogy
Authors: Oberhardt Nikolas , Lode Stefanie , Lindgård Jan , Aasly Kurt
Published: February 2025

Iron sulfide concentrations and mineral associations triggering the internal deterioration of concrete structures are still enigmatic. Incidences of internal sulfate attacks induced by iron sulfide-containing concrete aggregates appear worldwide. Severe cases are reported from Canada, the United States of America, and Ireland. Moreover, conservative limits for the total sulfur content of aggregates increased the need to dispose of otherwise high-quality resources for concrete production. The maximum threshold values for total elemental sulfur in the European standard EN-12620 for concrete aggregates are

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, and as little as

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0.1 wt.

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if the non-stoichiometric iron-sulfide pyrrhotite (Fe(1-x)S) is present in the rock. This study investigates the potential of scanning electron microscopy-based automated mineralogy for mineral classification and the quantitative quality assessment for concrete aggregate material. Identifying the stoichiometrically closely related disulfide pyrite and monosulfide pyrrhotite is emphasized. The iron/sulfur ratio and greyscale variations in the electron backscatter images between pyrite and pyrrhotite were tested as additional differentiation criteria when acquiring mineral mapping and point-of-interest analysis. The added greyscale criterion yielded a better distinction between the two chemically similar phases. A good correlation was achieved when comparing results from energy-dispersive X-ray spectroscopy in automated mineralogy with wavelength-dispersive spectroscopy point analyses on the electron microprobe. Semi-quantification of the chemical data from automated mineralogy was computed for the total sulfur content in the petrographic samples. The total sulfur content of bulk samples, investigated by high-temperature combustion and inductively coupled plasma atomic emission spectroscopy, was consistent with the semi-quantitative results of automated mineralogy.
Estimating the Volume of Counterfeit U.S. Currency in Circulation
Authors: Judson Ruth A.
Published: February 2025

The incidence of currency counterfeiting and the possible total stock of counterfeits in circulation are popular topics of speculation and discussion in the press and are of substantial practical interest to the Federal Reserve, the U.S. Treasury and the United States Secret Service (USSS), who are jointly responsible for U.S. banknote design, including security features, and production. This paper assembles data from Federal Reserve and USSS sources and presents a range of estimates for the number of counterfeits in circulation in the United States. In addition, the paper presents figures on counterfeit passing activity by denomination, location, and counterfeit type.
From Play to Prediction: Assessing Depression and Anxiety in Players Behavior with Machine Learning Models
Authors: Elyasi Soroush , VarastehNezhad Arya , Taghiyareh Fattaneh
Published: February 2025

In today's society, depression and anxiety pose significant challenges for individuals across various age groups, emphasizing the need for timely identification to facilitate effective treatment and prevent future complications. However, current methods of assessing mental health often rely on self-reporting, which can be biased and tedious. This paper explores the potential of utilizing artificial intelligence for continuous, unobtrusive monitoring of mental well-being through the analysis of gameplay log data in a multi-genre game involving 64 participants with Machine learning algorithms, specifically the NuSVC model, achieved 93.75% accuracy, 94.44% precision, 93.75% recall, and a 93.72% F1-score for identifying depression, while the GBM classifier attained 93.75% accuracy, 95.45% precision, 93.75% recall, and a 91.67% F1-score for detecting anxiety. These findings highlight the potential of using game-based behavioral data as a potential indicator of mental health status and offering an innovative approach for diagnosis that reduces the burden on healthcare systems and makes mental health support more accessible to those reluctant to seek help through conventional means.
Prevention and intervention for victims of violence in Occupational Therapy
Authors: Young Wendy
Published: February 2025

South Africa has one of the highest rates of violent crime in the world resulting in a significant public health concern. The adverse effects are not limited to death and physical injury, but also include numerous other issues which are of immediate concern to occupational therapists, such as depression, anxiety and occupational disabilities. These are risk factors for substance abuse, relationship difficulties and unsafe sexual practices. Intergenerational effects occur when children witness, or experience violence and a cycle of violence is established. Yet, occupational therapists contributing to the South African Journal of Occupational Therapy, South African Society of Hand Therapists and the 2018 World Federation of Occupational Therapy congress do not appear to have prioritised this topic. Occupational therapists have been called to address the social determinants of health, to rethink their roles, to become activists and to promote justice. This opinion piece serves as a stepping-stone to further encourage South African occupational therapists to consider a turnaround (pivot) and face the challenge of becoming leaders in the Prevention and Intervention for victims of Violence in Occupational Therapy (PIVOT).
Cost Burden of Cancer Screening in Kansas by Region and Rural/Urban Designation
Authors: Mills Kale , Freund Nicole
Published: February 2025

Introduction. In 2022, the U.S. healthcare expenditure totaled $4.5 trillion, representing 17.3% of its gross domestic product. Despite this, 26 million Americans remain uninsured, often relying on out-of-pocket payments for essential services like cancer screenings. Kansas, with its high uninsured rate, faces unique challenges, emphasizing the need to analyze the cost burden of these critical yet repeatable interventions.  
Methods. Authors of this cross-sectional study analyzed hospital pricing transparency data for breast, lung, and colon cancer screening costs across 124 Kansas hospitals. Data on self-pay costs were collected and compared between urban and rural regions, as well as geographic price variations. Statistical analyses included measures of central tendency, Kruskal-Wallis tests, and Mann-Whitney U tests to evaluate differences. 
Results. Pricing disparities were evident across Kansas. Urban hospitals charged higher prices for chest computed tomography (CT) scans, while rural hospitals had elevated costs for colonoscopies and mammograms. Notable price variation included Northeast Kansas colonoscopy prices, which ranged from $595 to $11,684. Rural residents faced a greater financial burden, spending 7% of their income on screenings compared to 6% for urban residents. Median screening prices statewide were $2,247 for colonoscopies, $1,109 for chest CT scans, and $228 for mammograms.  
Conclusions. These disparities call for targeted policy interventions, such as Medicaid expansion, standardized pricing regulations, and increased support for low-cost clinics. Enhanced hospital pricing transparency is critical for empowering patients and reducing financial burdens. This study highlights the urgent need for equitable access to cancer screenings in Kansas.
Populating metadata templates for NCBI submissions using PulseNet 2.0 v2
Authors: Timme Ruth , Balkey Maria , Pfefer Tina , Hope Bias Candace
Published: February 2025

PURPOSE: to define the standard operating procedure for collecting isolate metadata using PulseNet 2.0 for submission of food/environmental isolates to NCBI. SCOPE: to provide a standardized procedure to collect isolate metadata using PulseNet 2.0 for submission of food/environmental isolates to NCBI. RESPONSIBILITIES- SOP Responsible Officials: Ruth Timme, Maria Balkey The GenomeTrakr Network Management will be responsible to monitor GenomeTrakr submissions processed through PulseNet 2.0 and ensure that all GT labs are familiar with the mandatory metadata fields required for submission of GenomeTrakr sequencing records to NCBI. V3: Added dropdown menus from controlled vocabulary to sequenced by and project name to metadata template PulseNet_Bionumerics_Isolate_Metadata V4: Changes in metadata template PulseNet_Bionumerics_Isolate_Metadata. - Added dropdown menus from controlled vocabulary to collected_by , SourceCountryState - Added fields: collected by, isolation source - Added mapping table of attribute names. - Remove requirement to send biosample update to NCBI to make changes on sequenced by and project name. V5: Changes implemented to handle NCBI submissions for GenomeTrakr through the PulseNet 2.0 platform. V6: New version of spreadsheet with updated dropdown menu. Add values to NCBI Templates V7: Add GMVS option to download metadata spreadsheet. Mapping serovar to serotype_wgs or serotype. V8: Add note on serovar mapping. Serovar only maps to serotype_wgs when the WGS prediction for serotype is available. Add PHL_ReceivedDate and WGS_Lab_ReceivedDate to metadata spreadsheet.
XChem solvent test v1
Authors: Marples Peter , Fearon Daren , Balcomb Blake
Published: February 2025

The XChem Facility at Diamond Light Source provides routine, large scale crystal graphic fragment screening, supporting the entire crystal to deposition process. X-ray crystallography is an essential part to the FBDD toolkit. It is sensitive enough to identify weak binders and directly yields structural information about the interactions on a molecular level. Here were summarise a generic solvent test protocol necessary for identifying soaking conditions for fragment screening.
On the Flexible Alpha Skew-logistic Distribution: Properties and Applications
Authors: Das Jondeep , Hazarika Partha , Hamedani G. G. , Alizadeh Morad , Contreras-Reyes Javier
Published: February 2025

This article introduces a novel class of skew-logistic distribution, providing flexibility to fit data with up to three modes. Various important properties of this new distribution are thoroughly examined, including its moment generating function, moments, entropy, and characterizations. Considering the location and scale parameters, a model extension and its parameter estimation technique are included. The study also includes a simulation study using the Metropolis--Hastings algorithm to observe the behavior of the estimated parameters. Furthermore, the adaptability and utility of the new model are assessed using three real-life datasets. Finally, a likelihood ratio test is applied to distinguish the introduced model from some other simpler models.
Goodness-of-Fit Tests for COM-Poisson Distribution Using Stein's Characterization
Authors: Traison T  , V S Vaidyanathan
Published: February 2025

A crucial part of data analysis is to assess the adequacy of the fit of the probability models used, and such assessment is generally made using the goodness-of-fit tests. In this context, we propose goodness-of-fit tests for the two-parameter generalization of the Poisson distribution known as the Conway-Maxwell Poisson (COM-Poisson) distribution. The ability of COM-Poisson distribution to handle a wide range of dispersion makes it a suitable candidate for modelling discrete data. The usual goodness-of-fit tests like chi-square, Cramér–von Mises and Anderson-Darling tests, when applied to COM-Poisson distribution, are computationally complex due to the presence of the normalizing constant in the probability mass function. In this article, we overcome this complexity by representing the probability mass function of the COM-Poisson distribution using Stein's characterization and propose modified test statistics. The performance of the modified test statistics is assessed in terms of the empirical level and percentage of rejection through simulation study. Applicability of the modified tests is demonstrated through real data sets.
THEWORD-FORMINGPOTENTIALOFTOUCH-RELATEDADJECTIVESINTHE POETRYOF CATULLUS
Authors:   Danylo Halytsky Lviv National Medical University, Lviv, Ukraine, Antonyuk–Kyrychenko Solomiya A.
Published: February 2025

The article deals with the word-forming potential of tactile adjectives in the poetic texts of the ancient Roman poet-lyricist Catullus. It was found that out of 38 recorded touch-related adjectives in the poetic texts of Catullus 16 tactile adjectives are involved in the creation of the derivatives. Among the touch-related adjectives of Catullus’s poetry, which actively were involved in the formation of derivatives, there are adjectives with non-motivated (acer, durus) and motivated bases (uvidus). Adjectives of the first type aremost oftenly reperesented in Catullus’ poetry. It was found that adjectival derivatives are characterized by a two-zone word-formative paradigm with deadjectives in the verbal (lenis > lenio), substantive (gravis > gravedo), adjectival (mollis > molliculus) and adverbial (levis > leviter) zones. Quantitatively, in Catullus’ poetry the group of derivative adjectives turned out to be the largest, and the adverbial zone to be the smallest. Derivatives of the adjective group are characterized by three word-forming types of word-formation, namely suffixal (aridus > aridulus), prefixal (gelidus > egelidus) and the type of adjective formation due to syncopation of vowels in the middle of the formative (uvidus > udus). The largest group is represented by the derivative of the suffix type. The core of these derivative adjectives form adjectives with the diminutive suffix -ulus (frigidus > frigidulus). It has also been revealed that diminutives are the most favorite Catullus’ lexical devices. Interestingly that in the poetic heritage of Catullus adjectival second order derivatives are also represented (tener > tenellus > tenellulus). Such usagesof the derivative adjectives deserve special attention because they are individual adjectives of the author, so-called “bright features” of Catullus’ idiostyle. In the texts of Catullus, most of the investigated derivatives from tactile adjectives realize a derived or metaphorical meaning of the word-forming touch-related adjecvtives.
Exploración de los beneficios económicos, ambientales y sociales de la adopción de Buenas Prácticas Agrícolas
Authors: Cáceres María Raquel , Eisenkölbl Closs Alicia Raquel , Benítez Cañiza Antonio Anibal
Published: February 2025

Las Buenas Prácticas Agrícolas (BPA) abarcan tres pilares fundamentales: seguridad, medio ambiente y calidad. El objetivo principal de este estudio fue analizar los beneficios económicos, ambientales y sociales de la implementación de BPA en la producción de soja (Glycine max (L.) Merr.) en el distrito de Naranjal, ubicado en Alto Paraná, Paraguay. Se puso especial atención en el análisis de la implementación de tecnologías, los desafíos que enfrentan los productores y los beneficios que obtienen de la adopción de estas prácticas. Se empleó una metodología descriptiva de enfoque cuali-cuantitativo, utilizando encuestas y entrevistas semiestructuradas. Los beneficios reportados por los productores tras la adopción de BPA incluyeron: control de gastos, aumento de productividad, menor riesgo laboral, manejo y conservación de suelo, manejo eficiente de plagas, reducción de contaminación del agua, y mayor biodiversidad y seguridad. La inversión se considera rentable, siendo dirigida principalmente a mejorar las estructuras. Seis de cada diez productores entrevistados financiaron las BPA con recursos propios. El estudio profundizó en los efectos económicos, ambientales y sociales de aplicar BPA en la producción de soja, destacando la necesidad de afrontar desafíos actuales como la accesibilidad y los incentivos para promover su adopción y beneficios a largo plazo. Se puede concluir que la adopción de BPA constituye una estrategia beneficiosa en términos económicos, ambientales y sociales.
Explorando el estado del arte de la labranza y su impacto en la calidad del suelo y la productividad agrícola: una revisión crítica de los últimos 20 años
Authors: Villalba Algarin Carlos Alcides , González Alodia Concepción , Szostak Javier Emilio , Sanabria Franco Marcos Fabian
Published: February 2025

La labranza ha constituido un pilar fundamental en la instalación y evolución de la agricultura a lo largo del tiempo. Sin embargo, su impacto en la calidad del suelo y la productividad agrícola ha recibido atención significativa debido a los desafíos ambientales y la necesidad de una agricultura sostenible. Este estudio evaluó el estado del arte sobre las prácticas de labranza y su influencia en la calidad del suelo y la productividad agrícola en los últimos 20 años, mediante un análisis de 92 artículos de la base de datos Web of Science. Los resultados revelan un creciente interés en el tema en la última década, con contribuciones destacadas de Estados Unidos, China, Brasil, Canadá e India, enfocándose en sistemas conservacionistas y su relación con la calidad del suelo, la materia orgánica y la productividad agrícola. Los indicadores evaluados más frecuentemente incluyen parámetros físicos (densidad aparente, resistencia a la penetración, agregados, porosidad), químicos (nitrógeno, fósforo, potasio, pH) y biológicos (carbono orgánico, biomasa microbiana, actividades enzimáticas). La revisión sugiere que los sistemas de labranzas conservacionistas tienden a mejorar la calidad del suelo y la productividad de cultivos. Sin embargo, algunos estudios presentan resultados contradictorios en cuanto a la calidad física del suelo y la productividad, atribuibles a factores intrínsecos. Para entender mejor los impactos de las prácticas de labranza, es crucial realizar investigaciones a nivel nacional que consideren las exigencias edafoclimáticas de los diferentes cultivos, con el fin de identificar las condiciones en las que los sistemas conservacionistas resultan más eficientes para una agricultura más sustentable y resiliente.
Current Status of ESG Disclosure Systems and Corporate Law Challenges
Authors:   The Legal Studies Institute of Chosun University, Choi jang hyun
Published: February 2025

As ESG management becomes increasingly prevalent worldwide, the importance of information disclosure has grown significantly. The establishment of global ESG disclosure standards, such as those set by ISSB, CSRD, and SEC, has presented corporations with the challenge of adapting to new disclosure systems. Even though Korea has introduced KSSB disclosure standards, businesses continue to face difficulties due to the complexity and uncertainty of these standards.
This study delves into the corporate governance challenges faced by companies in this context and examines the impact of ESG disclosure standards on corporate governance structures. It argues that a paradigm shift from shareholder primacy to stakeholder capitalism, and further towards eco-centric management, is necessary. This shift will fundamentally alter corporate objectives and directorial responsibilities. The key points addressed in this study include: an overview of the development of global ESG disclosure standards and an analysis of domestic standards; a discussion of the impact of ESG management on corporate objectives and directorial responsibilities, emphasizing the need for a paradigm shift from shareholder primacy to stakeholder capitalism and eco-centric management; an examination of corporate law issues arising from the establishment of ESG disclosure standards, and the proposal of solutions for companies to effectively address these challenges; and a highlight of the government's role in ensuring the successful implementation of ESG disclosure systems, emphasizing the need for government-led support systems.
A Theoretical Study on the Development of Technology and the Possibility of Expanding Right of Personality
Authors:   The Legal Studies Institute of Chosun University, Kim Myeongsik
Published: February 2025

Today, the advancement of technology in the field of artificial intelligence(AI) is truly beyond imagination. Not only did AlphaGo take the world by surprise, but in China, an AI monk has appeared who has more Buddhist followers than human monks, and in Germany, there are robot pastors, Japanese nursing robots, and various combat robots that deliver blessing sermons, provide nursing services, and autonomously select targets and attack them. An AI robot even received citizenship in Saudi Arabia and was invited to the UN Economic and Social Council as a debater.
Recently, artificial intelligence technology has been developing beyond the technology limited to specific fields and has been applied to various fields, and has brought about many changes in human life. Search systems such as chatGPT have had a great impact on research and education environments, and information provision systems based on them provide various conveniences in daily life, and artificial intelligence technology has already begun to take root deeply in human life.
In this era of rapid technological progress, whether the scope of the subject of the constitutional right to personality can be expanded to include AI robots can be discussed from various perspectives. This paper introduces and organizes various legal and philosophical discussions on the possibility of expanding personality rights, or more precisely, whether the subject of personality rights can be recognized even for AI robots, and explores the limits of such discussions. As described below, personality rights are one of the representative legal rights that can be said to have grown along with the development of technology, so it is believed that a review of this issue is absolutely necessary in the present day and the near future when science and technology are rapidly developing.
To this end, we will first review the general theory of personality rights and examine the expansion process in terms of the content of personality rights and the expansion process and possibility of the scope of the subject of personality rights.
Copyright Norms And Criminal Policy In EU AI Law
Authors:   The Legal Studies Institute of Chosun University, Lee Won Sang
Published: February 2025

“Chaos is order yet undeciphered” is a quote from the movie Enemy, directed by Denis Villeneuve. With the advent of AI, the norms of our society are in a state of chaos. This is because it is not easy to incorporate human-created creations into the human-centered normative order. In such a situation, our society demands orderly norms. However, AI technology is developing too fast. Therefore, it is quite difficult to interpret AI and build a normative system. In the field of culture and art, there is an established normative system. AI is having a rapid and direct impact on the cultural and artistic fields, and the scope of its effects is gradually expanding. The EU Artificial Intelligence Directive is the starting point for generative AI norms in the field of culture and the arts. We are beginning to see order out of chaos. And those involved in the cultural and artistic sector are hoping that criminal law will play an important role in this chaotic situation.
Therefore, this paper examines the new normative system that is being established in the field of culture and art in relation to the emergence of generative AI, and considers the role of criminal policy in this new normative system. The newly established norms of generative AI should also contribute to the protection of rights holders' rights and the development of culture and industry, which are the values of laws in the field of culture and art, such as copyright laws. In this regard, the first problem is that legal norms that take AI into account are still not properly created in Korea, and the second is that criminal policy has not yet found a way to fulfill its purpose. Although criminal policy cannot directly lead the development of AI-related culture and industry, it can protect the rights of rights holders and respond to adverse effects caused by AI. However, the values of criminal law, such as penal statutoryism, last resort, complementarity, and piecemealness, are still important in expanding the range of penalties. Criminal jurists should also actively participate in the emerging normative framework for AI in culture and the arts. We cannot afford to be swallowed up by the chaos of uninterpreted normative frameworks for AI in culture and the arts before they are even established.
Legal Governance of Smart Contracts : Focus on the Analysis of Regulatory Cases in Different Countries
Authors:   The Legal Studies Institute of Chosun University, KIM Junghwan
Published: February 2025

Blockchain-based smart contracts have received a lot of attention recently. Smart contracts are increasingly being used in a variety of fields, and are touted for their ability to reduce costs, ensure contract fulfillment, and provide high security. This has led to the view that smart contracts can replace existing contracts. However, there is also a negative view that smart contracts are unlikely to replace existing contracts and will only be used in limited areas, citing the limitations of the code itself, the existence of bugs, and the possibility of hacking. These conflicting views reflect the fact that the smart contract debate is far from settled and many issues, such as the legal nature of smart contracts and the legal issues that have arisen or may arise from smart contracts, are still unclear.
In this article, we will discuss the legal regulation of smart contracts, among other issues related to smart contracts. Recently, several countries, including some states in the U.S., have moved to incorporate smart contracts into their legal systems, which seems to be a way to provide a legal basis for the future use of smart contracts and the development of related technologies, as well as to regulate them through legislation. The need for legal regulation of smart contracts can be seen in the need to introduce the concept of cryptocurrencies or smart contracts, and to prepare for the possibility that transactions using smart contracts will be activated in the near future. The direction of legal regulation can be broadly categorized into enacting a basic law on smart contracts in the form of a single law, and amending individual laws related to smart contracts. This article opts for the enactment of a basic law on smart contracts in the form of a single law, and discusses factors to be considered when enacting a so-called basic law on smart contracts, as well as what a specific law should look like.
An International Legal Review of Nuclear Targeting Debates: Issues and Implications for Enhancing Integrated Deterrence in the U.S.-ROK Alliance
Authors:   The Legal Studies Institute of Chosun University, Ahn Junhyeong , Sohn Hanbyeol
Published: February 2025

In the United States, which faces the challenge of dealing with two nuclear powers, Russia and China, there is an active debate over strategic considerations regarding whether to target not only military objectives but also civilian facilities, including cities, and national strategic infrastructure. Discussions on the adjustment of target prioritization are also intensifying.
Such considerations are not limited to the United States, which provides a nuclear umbrella to its allies. For the U.S.-ROK alliance, where deterrence against North Korea’s advanced nuclear capabilities is essential to counter its attempts at alliance decoupling, nuclear targeting is also a crucial issue. Securing the effectiveness of extended deterrence and the conventional deterrent capabilities of the Korea Massive Punishment & Retaliation (KMPR) demands strategic deliberations and an international legal examination of targeting policies.
To ensure the effectiveness of nuclear deterrence within the security environment of the Korean Peninsula, it is essential to secure flexibility in nuclear targeting strategies by establishing a legal framework that allows for the selective application of countervalue targeting policies. To this end, various countries have adopted diverse exit strategies. For Republic of Korea, as a party to the 1977 Geneva Conventions Additional Protocol I, it would be advisable to make a reservation regarding the provisions on belligerent reprisal.
Legal Discussions on Maintaining the Appropriateness of Regulations : Focusing on Mandatory Closure Days for Large Retail Store
Authors:   The Legal Studies Institute of Chosun University, Lee Jehee
Published: February 2025

This paper explores the concept of evaluating the appropriateness of regulations, which means assessing whether they effectively achieve their goals while adapting to societal changes. We can consider regulatory appropriateness in two main phases: when regulations are first introduced and when they are implemented. At the introduction stage, tools like regulatory impact assessments help ensure that regulations are suitable. During the implementation stage, regular reviews are crucial to keep them relevant. One way to achieve this is by using sunset clauses, which either terminate a regulation after a certain period or require it to be reviewed. It is important to involve a diverse group of stakeholders in these reviews to prevent any single group from having too much influence.
Policies for large retail stores initially aimed to support their growth, but as these stores expanded, new regulations were introduced to address challenges faced by small businesses, such as limits on operating hours and mandatory closure days. Although the Distribution Industry Development Act includes sunset provisions for the registration of large retail stores, it lacks such clauses for rules affecting how these stores operate, which significantly impact our lives. This paper suggests adding sunset clauses for mandatory closure rules so they can be regularly reviewed and improved. Alternatively, allowing local governments more flexibility in setting closure days could make these rules more adaptable.
Implications of the U.S. Burden of Proof System in Tax Litigation
Authors:   The Legal Studies Institute of Chosun University, CHOI Kwang-Sun
Published: February 2025

In this article, the burden of proof in U.S. tax litigation was examined. Starting with the general theory of the burden of proof in the United States, it then discussed the allocation of the burden of proof in tax litigation. Unlike Korea, where there is a unified administrative litigation law, the U.S. relies primarily on civil procedure principles for burden of proof in tax-related civil litigation. Since the U.S. system is based on self-assessment taxation, the taxpayer generally bears the burden of proof; however, through legislative efforts and judicial precedent, there has been an attempt to appropriately allocate this burden between the taxpayer and the tax authorities.
In U.S. tax litigation, there is no concept of administrative disposition by the tax authorities. If there is a tax deficiency, additional collection occurs through the tax authorities’ audit process, whereas in cases of overpayment, the taxpayer initiates tax appeals via refund claims and related litigation.
In Korea, tax appeals are three-tiered, involving the National Tax Service, the Tax Tribunal, and the Board of Audit and Inspection. In contrast, the U.S. system has a three-tiered court system comprising the Tax Court, Federal District Courts, and the Federal Claims Court. Each of these U.S. courts has distinctive characteristics in handling tax appeals, making strategic selection with the aid of legal experts critical. It is also notable that evidence collection for the burden of proof in U.S. tax litigation is conducted through discovery, with specific discovery rules applying uniquely to tax cases.
What insights can be drawn from U.S. tax litigation? In Korea, the peculiar nature of administrative litigation places the primary burden of proof on the tax authorities, which differs from the U.S. approach. As long as the concept of administrative disposition exists, this principle is likely to remain stable. However, if a taxpayer deliberately files an inadequate tax return under a self-assessment system in Korea, complications may arise. In such cases, the tax authorities would need to initiate a request for correction; however, if the tax authorities lack adequate documentation, they may lose the case due to the burden of proof issues.
The distribution of the burden of proof in self-assessment tax systems remains an important issue, and the U.S. tax litigation system offers valuable insights for Korea in this regard. Unlike criminal litigation, where “doubt favors the taxpayer,” this principle does not apply in tax litigation, allowing legislative discussions on how best to allocate the burden of proof.
A Study on the Constitutionality of the Prohibition of Face-to-Face Service for the Prevention of Infectious Diseases : Supreme Court 2024. 7. 18. Sentence 2022 Doo43528 En banc Decision
Authors:   The Legal Studies Institute of Chosun University, Kim Byeong-geun
Published: February 2025

It is necessary to develop a discussion on whether the government's administrative measures, which restricted and prohibited face-to-face worship services by churches and ordered the closure of churches in violation of the order to prohibit worship, can be recognized for constitutional legitimacy such as freedom of religion, principle of equality, and minimum infringement. The target judgment ruled that the administrative measures that the government restricted and prohibited face-to-face worship services by churches for the purpose of preventing the spread of COVID-19 did not violate religious freedom, the appropriateness of means, and the principle of equality. The Supreme Court judged that public health and safety, such as the protection of the lives and bodies of the people, were more important than individual legal interests, and that it was difficult to say that the administrative agency did not deviate or abuse its discretion by violating the principle of proportionality and the principle of equality, and that it violated the principle of equality by discriminating only religious facilities.
This article examines how the constitutional guarantee of religious freedom and the restrictions and limits of freedom can be compatible by reviewing the target judgment and analyzing the precedents of the U.S. Supreme Court against the U.S. government's executive order in the pandemic caused by the spread of COVID-19. The state's responsibility must absolutely respect and protect the basic rights of the people. In the future, the violation of the basic rights of the people, such as human dignity and the right to pursue happiness, under the constitution in infectious diseases similar to COVID-19 should not be repeated without restrictions. However, it is quite worrisome that the target judgment on the government's actions in the COVID-19 situation can serve as a precedent for legal recognition of legality and legitimacy. Rather than isolating the people or blocking their lives in an infectious disease situation similar to COVID-19, the government should prioritize the basic rights of the people and find effective measures and alternatives to ensure the health and life of the people while observing the minimum principles of infringement such as vaccination and social distancing.
Fundamentos teóricos e bioéticos para o desenvolvimento do aplicativo de projeto de reabilitação psicossocial
Authors: Ardisson Cirino Campos Fagner Alfredo , Sánchez García José Carlos , Biasotto Feitosa Fabio , De Oliveira Reis Igor , Caritá Edilson Carlos , Moll Marciana Fernandes , Arena Ventura Carla Aparecida
Published: February 2025

Objective: To introduce a background theory that justifies the purpose of the web app “Psychosocial Rehabilitation Project Application”, considering bioethical aspects. Data source: Narrative literature review from July to December 2023 carried out on the journal portal of the Coordination for the Improvement of Higher Education Personnel through access to national and international databases, using the following keywords (combined or isolated): Psychosocial Rehabilitation, Psychosocial Rehabilitation Project, Singular Therapeutic Project, Case Management, Interdisciplinary Work, Psychosocial Care Network, Bioethics, and Mental Health Application. Conclusions: The structure of the psychosocial rehabilitation project is based on the theoretical assumptions of Psychosocial Rehabilitation, the stages of the Singular Therapeutic Project, and Case Management, which guide and make up the architecture of the web app “Psychosocial Rehabilitation Project Application”.
Study on Character Association and Path Coefficient Analysis in Forage Sorghum [Sorghum bicolor (L.) Moench]
Authors: . Pushpendra , Singh S.K. , Tiwari Mayank , . Nikhil , Chauhan Rahul Singh , Kumar Mukesh , Kant Shri , Gangwar L.K.
Published: February 2025

Background: Forage sorghum (Sorghum bicolor L. Moench) is a valuable crop known for its resilience, adaptability to diverse agro-climatic conditions and primary source of nutritional fodder. Correlation and path coefficient analysis provide valuable insights into the magnitude and direction of relationships among different traits, thereby aiding in the selection of superior genotypes. This study aims to explore the correlation patterns among key morphological and green fodder yield-related traits in forage sorghum and also determine the direct and indirect effects of these traits. Methods: The experimental design involved ten diverse parents and their 45 F1 hybrids, excluding reciprocals, in a half diallel fashion. The materials were evaluated using a complete randomized block design with three replications where data were collected on ten morphological and green fodder yield related traits: days to 50% flowering, plant height, leaf length, leaf breadth, stem girth, leaves per plant, leaf area, leaf stem ratio, total soluble solids and green fodder yield. Result: Green fodder yield showed significant and positive correlations with plant height, leaf length, leaf breadth, stem girth, leaves per plant and leaf area at both genotypic and phenotypic levels. These traits are likely important components of yield in forage sorghum. Among these traits, leaf breadth exhibited the highest direct effect on green fodder yield per plant, followed by stem girth, leaf area, leaf stem ratio and leaves per plant at both phenotypic and genotypic levels. This suggests that the contributions of individual attributes to fodder yield are significant and should be considered in breeding programs aimed at developing high-yielding varieties.
Zoneamento climático e conforto térmico para edificações habitacionais em Moçambique
Authors: Benevides Mariana Navarro , Machado Laura Figueiredo , Carlo Joyce Correna
Published: February 2025

Este estudo propôs zonas climáticas para edificações em Moçambique usando técnicas de estatística multivariada, a identificação de estratégias construtivas recomendadas para cada grupo e a análise de conforto térmico das habitações representativas a partir de simulações termoenergéticas. Com a aplicação da Análise de Componentes Principais, selecionaram-se as variáveis mais relevantes, com destaque para temperatura e pressão de vapor. Em seguida, com a Análise de Agrupamento Hierárquico definiu-se três zonas climáticas para o país. Para as zonas, observou-se alta demanda por estratégias construtivas, como ventilação diurna e inércia térmica com aquecimento solar para que ocorra o aumento nas horas anuais de conforto. As simulações das habitações tradicionais e contemporâneas mostraram resultados similares, porém, com maior percentual de horas de conforto para a contemporânea. Dessa forma, este estudo amplia conhecimentos sobre a realidade das habitações em Moçambique e os parâmetros construtivos que as influenciam.
The Four-Stage Ethical Decision-Making Model
Authors: Ferencz-Kaddari Michall
Published: February 2025

Mental health professionals frequently face ethical dilemmas, and it is important that they become familiar with an appropriate ethical decision-making model before the need presents itself. Although there are models in use, most of them are not research-based. This article presents the author’s four-stage model developed over the last 20 years that has been implemented on ethics committees in mental health and in teaching courses on ethics. The model is innovative in that it adds two components whose content has been previously found in research to be significant in predicting clinicians’ ethical behavior, namely attitudes and morality. An illustrative example is presented.
Before the Pandemic: Social Services and the Role of Socioeconomic Indicators in Erie’s Domestic Violence
Authors: Magno Christopher N. , Snowden Aleksandra J. , Udoko Phelecia
Published: February 2025

This study explores the relationship between social services availability and domestic violence in Erie, Pennsylvania, before the COVID-19 pandemic. Utilizing police-reported data and multivariate spatially lagged regression, we analyzed how social service density and socioeconomic factors impact neighborhood violence rates. Findings indicate an inverse relationship between social service availability and domestic violence incidents. Fewer social services in a neighborhood correlate with higher rates of domestic violence, suggesting that such services play a critical role in mitigating violence. The study’s results are particularly relevant given the exacerbation of domestic violence under pandemic-induced confinement and service limitations, highlighting the need for accessible social support in vulnerable communities.
Toward the development of dynamic innovation capabilities in a hospitality industry: A case study in glamping service provider
Authors: Priyono Anjar , Binti Nordin Siti Nurulhuda , Abdul Shukor Syadiyah
Published: February 2025

This research aims to identify the elements of dynamic innovation capabilities for glamping, with the goal of overcoming challenges in producing service designs aligned with customer preferences. The parties involved in glamping service design are also difficult to identify, hindering the optimal product development process. This study employs a qualitative case study approach to explore how glamping operators respond to changes in consumer preferences. Data collection was conducted using various techniques – i.e., interviews, observations, and focus group discussions – to maintain validity, and a series of case study protocols were prepared to ensure reliability. The findings indicate that the case study firm must continuously acquire tangible and intangible resources to pursue innovation. Notably, innovation is a moving target that requires constant changes. Resources will determine organizational capabilities, which subsequently govern the feasible strategic options. Firms may have various strategic choices for pursuing innovation, but success is determined by their capabilities. In other words, capabilities constraint for strategy execution. As this research is exploratory and conducted within a single company, it has limited generalizability. Future research could follow up by testing the findings through surveys.
Relationships Between PROMIS and Legacy Patient-Reported Outcome Measure (PROM) Scores in the MARS Cohort at 10-Year Follow-up
Authors:   MARS Group
Published: February 2025

Background:

Patient-reported outcome measures (PROMs) are used to evaluate the impact of musculoskeletal conditions and their treatment on patients’ quality of life, but they have limitations, such as high responder burden and floor and ceiling effects. The Patient-Reported Outcomes Measurement Information System (PROMIS) was developed to address these issues but needs to be further evaluated in comparison with legacy PROMs. The goals of this study were to evaluate the floor and ceiling effects of, the correlations between, and the predictive ability of PROMIS scores compared with traditional legacy measures at 10-year follow-up in a cohort who underwent revision anterior cruciate ligament (ACL) reconstruction.

Methods:

A total of 203 patients (88.7% White; 51.7% female) who underwent revision ACL reconstruction completed the PROMIS via computer adaptive tests as well as legacy PROMs at the cross-sectional, 10-year follow-up of the longitudinal MARS cohort study (MARS cohort n = 1,234). Floor and ceiling effects and Spearman rho correlations between PROMIS and legacy measures are reported. Linear regression with quadratic terms were used to develop and evaluate conversion equations to predict legacy scores from the PROMIS.

Results:

No floor or ceiling effects were reported for the PROMIS Physical Function (PF) domain, whereas a floor effect was found for 37.9% of the participants for the PROMIS Pain Interference (PI) domain, and a ceiling effect was found for 34.0% of the participants for the PROMIS Physical Mobility (PM) domain. PROMIS domains correlated moderately with the International Knee Documentation Committee total subjective score (absolute value of rho [|ρ|] = 0.68 to 0.74), fairly to moderately with the Knee injury and Osteoarthritis Outcome Score and Western Ontario and McMaster Universities Osteoarthritis Index scores (|ρ| = 0.52 to 0.67), and fairly with the Marx Activity Rating Scale (|ρ| = 0.35 to 0.44). None of the legacy-measure scores were accurately predicted by the PROMIS scores.

Conclusions:

The PROMIS PF domain has value in assessing patients 10 years after revision ACL reconstruction. Because of floor and ceiling effects, using the PI and PM domains may not allow for precision when measuring long-term changes in pain and mobility. Although the PROMIS measures correlated with the legacy measures, with effect sizes ranging from fair to moderate, the legacy scores were not accurately predicted by the PROMIS. The results suggest that knee-specific legacy measures should not be eliminated from long-term follow-up when the goal is to capture the specific knee-related information that they provide.

Level of Evidence:

Therapeutic Level II. See Instructions for Authors for a complete description of levels of evidence.
Representation of Live-Fire Energetic Residues from Insensitive Mortar Munitions Using Command-Detonation Testing
Authors: Beal Samuel , Bigl Matthew , Ramsey Charles , Kadoya Warren , Gelvin Arthur , Broberg Kate
Published: February 2025

Command detonation is critical for testing munitions early in the acquisition process, however its representation of energetic residues produced during live fire has not been assessed. Energetic residue deposition rates were measured on snow from live fire of 60 mm and 81 mm IMX-104 mortar munitions and then compared results with previous command-detonation tests of the same munitions. Mean live-fire deposition rates of IMX-104 compounds were: 3800 mg NTO, 34 mg DNAN, 12 mg RDX, and 1.9 mg HMX per 60 mm cartridge (n = 9); and 8000 mg NTO, 60 mg DNAN, 20 mg RDX, and 2 mg HMX per 81 mm cartridge (n = 13). The predominant residue compound NTO was accurately estimated by command detonation for the 60 mm munition but was significantly underestimated for the 81 mm munition. The minor residues of DNAN and RDX were relatively well estimated by command detonation for the 81 mm munition (p = 0.07 and p= 0.014, respectively), but both were significantly underestimated (p < 0.0001) for the 60 mm munition. Despite some of these differences, the ability demonstrated here for command detonation to predict live-fire residue deposition rates to the correct order-of-magnitude supports its utility in assessing environmental impact.