bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of the diagnostic performance of circulating microRNAs for the diagnosis of autism spectrum disorders
Authors: Abdelkarem Omneya A.I. , Zaki Moyassar A. , Elwafa Reham A.H.A. , Elmaksoud Marwa A. , El Banna Alaa
Published: September 2024

Background

Autism spectrum disorder (ASD) is a neurodevelopmental disorder with genetic and environmental influences. Recently, microRNA (miRNA), has been identified as a potential contributor to the pathogenesis of several neurodevelopmental abnormalities, including ASD.

Aim

This study aimed to assess the diagnostic performance of a miRNA panel (miR-146a-5p, miR-106b-5p, miR-148a-5p) in ASD diagnosis.

Patients and methods

Fifty children, 16 with ASD and 34 normally developing were enrolled in the study. Relative expression levels of plasma miR-146a-5p, miR-106b-5p, and miR-148a were determined by real-time reverse transcription-quantitative PCR. Receiver operator characteristic analysis was done to evaluate the diagnostic performance of the studied panel. Functional enrichment analysis was conducted to detect the relationship between miRNA targets and relevant pathways.

Results

Results showed significantly higher levels of all three miRNAs in ASD children compared to controls. Receiver operator characteristic analysis indicated high diagnostic accuracy for miR-106b-5p area under a curve (AUC)=0.959], miR-146a-5p (AUC=0.980), and miR-148a-5p (AUC=0.995). Functional analysis revealed enrichment of miRNA targets in pathways related to neurodevelopment, such as FoxO, PI3K-Akt, and HIF-1 signaling. MiR-146a-5p targets were enriched in innate immunity pathways like Toll-like receptor and chemokine signaling. These findings suggest a complex interplay between neuroepigenetics and neurogenetic pathways in ASD pathogenesis.

Conclusion

The proposed miRNA panel shows promise for distinguishing children with ASD from normally developing children. Moreover, the study highlights the intricate relationship between miRNAs and ASD-related pathways, emphasizing the need for further large-scale validation studies. Integrating genetic, epigenetic, and environmental factors may improve our understanding and management of ASD.
Partial Androgen Insensitivity Syndrome: Incidentally Diagnosed in an Adolescent
Authors: Aparna A. J. , Riaz I. , Sankar V H , Krishnannair Devakumar Vasanthiamma
Published: September 2024

Background:

Androgen insensitivity syndrome is an X-linked genetic disease characterized by resistance to the actions of androgen in an individual with 46, XY karyotype. It is one of the most common causes of Disorders of sex development (DSD).

Clinical Description:

A 10-year-7-month-old child, reared as female, was incidentally detected with minor virilization of external genitalia. She had achieved thelarche and adrenarche with a Prader Stage 2.

Management and Outcome:

Routine investigations showed normal hemogram and kidney and liver functions, as also normal values of serum electrolytes. Ultrasonogram showed the absence of Mullerian structures and the presence of prostate- and testis-like structures. Karyotyping showed 46, XY. There were grossly elevated levels of testosterone and dihydrotestosterone, as well as raised follicle-stimulating hormone and luteinizing hormone levels. Diagnostic laparoscopy showed inguinal testis-like structures and biopsy from the same confirmed testicular tissue. Parents were counseled regarding the prognosis, need for gonadectomy, and hormone replacement.

Conclusion:

Our case creates awareness regarding the importance of early identification of minor virilizing features in a child, so as to avoid late revelation of an underlying DSD leading to undue anxiety and psychological trauma to parents and child.
Medullary Infarction of Bilateral Tibia - A Rare Presentation of Tuberculosis: A Case Report with Review of Literature
Authors: Mishra Arpita , Singh Ashok , Agrawal Ritesh K. , Mishra Om P.
Published: September 2024

Background:

Bony infarction or osteonecrosis is a rare, painful condition, reported in the setting of trauma, chronic steroid exposure, radiation, malignancies, and sickle cell anemia, diagnosed radiologically by its characteristic features in magnetic resonance imaging (MRI). The present case highlights the challenges in the diagnosis and management of an adolescent boy, who presented with medullary infarction of bilateral tibia.

Clinical Description:

A 15-year-old boy presented with severe pain in bilateral lower limbs, restricting his ability to stand and walk independently. There were no signs of inflammation or restriction of movements at the joints of the lower limb. Routine investigations were largely normal. The MRI of left tibia showed bone infarct in the middle shaft. Further investigations for the known causes of bone infarct were noncontributory. Considering a remote possibility that tuberculous endarteritis may cause such an infarct, tuberculin test was done which was positive. The chest X-ray was normal.

Management and Outcome:

Therapeutic trial of antitubercular drugs (2HRZE+10HRE) was given. The child showed a significant improvement in leg pain by 2 weeks of the start of therapy. On follow-up, he demonstrated complete resolution of the disease in X-ray and MRI.

Conclusion:

Tuberculosis endarteritis leading to bony infarction is an extremely rare phenomenon but biologically plausible. By reporting this case, we would like to convey that clinicians may consider bone infarct as a rare cause of unexplained, incapacitating limb pain in children, which, in the absence of known contributory factors, may be due to tuberculosis.
The Metamorphosis of the Novel Moment in Peking in Japan, Taiwan, and China
Authors: Gao Yuan
Published: September 2024

This article focuses on the migration of Lin Yutang’s most-read novel, Moment in Peking (1939), across linguistic, geographic, and media boundaries in East Asia from the 1940s to recent times. It aims to reveal how this novel, originally composed in English and published in the US during the War of Resistance against Japanese Aggression, is translated, adapted, presented, and situated in different literary, cultural and ideological contexts in Japan, Taiwan and Mainland China.
Drawing on the principles of Linda Hutcheon’s theory of adaptation and the Manipulation School’s literary translation studies, my analysis highlights the agency of translators, adaptors and publishers in literary production conditioned by the evolving social, historical and political circumstances. The research contends that the metamorphosis of Moment in Peking embodies a literary power game directly linked to shifts in power dynamics between the three entities. At the cultural level, it provides insights into the intricate interplay of three distinct cultural imageries—competing, conflicting or assimilating within a relational framework.
Family, State, Family-state
Authors: Takó Ferenc
Published: September 2024

Maruyama Masao (1914–1996) became a leading figure of post-war Japanese democratization with the publication of his essay “Theory and Psychology of Ultra-Nationalism” (1946). The idea of kokutai was central to his interpretation of ultra-nationalism as a concept that connected ‘nationalistic’ ideas of the late Tokugawa period with the imperialist propaganda of the 1930s. This concept was linked with the millennia-old Chinese notion of the ruler as the ‘father’ of the people in a land that is an extension of the family (jia). In Japan, however, the connection between the family (kazoku) and the nation(state) (kokka) was based on the imperial linage that upheld the blood-relation between the tennō and the deities. In the present paper, I will examine Maruyama’s interpretation of the role of the family in Japanese ultra-nationalism on the basis of his studies “The Ideology and Dynamics of Japanese Fascism” (1948) and “Nationalism in Japan: Its Theoretical Background and Prospects” (1951) (in Thought and Behavior in Modern Japanese Politics, 1956; in English, 1963), linking these essays with Maruyama’s war-time studies on the Tokugawa era. I will show that the elements on which Maruyama focused his analysis of the ‘family-state’ (kazokukokka) are those features of Japanese nationalism that he had already detected in his war-year studies; that is, features in which he saw the preservation of the Tokugawa social structure of hōkensei. I will argue that this social structure was understood by Maruyama as a power structure in which the ‘transfer of oppression’ is possible due to the decentralized, i.e., family-like character of social relationships.
Mobilizing Frontiers
Authors: Nguyen Thanh Phong , Nguyen Ngoc Tho , Nguyen Trung Hieu
Published: September 2024

Since the late 17th century, the Mekong Delta has become a vibrant place for Vietnamese, ethnic Khmer, and ethnic Chinese settlements, forming mixed communities in terms of race and culture. As a new frontier, the Delta has continuously undergone state-sponsored “civilizing” processes. The resulting hybridity in folk culture gave birth to various religious sects, especially on the Vietnamese-Cambodian border. From the view of late imperial Confucianism, these groups were judged as “heretical sects” and their leaders “heretical masters”. Despite being classified as “heretical”, these local “masters” and their communities still insisted on the core Confucian values of benevolence, righteousness and patriotism. Chinese secret societies and rebels escaped to the Delta in different times, bringing new ideas to the region, especially the cults of Five Lord Buddhas, Maitreya, and the concept of the birth of the wise king. Under French suppression, these “heretical masters” changed their religious strategies, supported local military leaders and secret societies to “fight the French and restore Đại Nam”. This research aims to investigate and analyse the “heretical” religious movements and ideological transformation of “heretical masters” in the Mekong River Delta in the late 19th and early 20th centuries, thereby strengthening the argument that although Vietnam’s local religious elites were marginalized and suppressed by state governance (the Nguyễn dynasty, French colonialists), they always cared about national independence and social prosperity, and therefore transformed their sectarian strategies into a special form of religio-political hybridity. National independence was definitely prioritized, and therefore the concept of “loyalty” in the traditional Confucian view turned into “patriotism” in the new context of French invasion and colonialization. This study uses a mixture of extensive field data collected between 2015‒2017 and 2022‒2024 (the primary data source for this study) with limited original texts from the Nguyễn dynasty and the research findings of selective previous scholars, and applies the theoretical concept of “standardization” and/or “orthopraxy” from the pre-modern Confucian tradition to examine and analyse political-religious practices, ideological transformation, and implicit narratives among local religious masters in rural Southern Vietnam, confirming that the Mekong Delta has fostered an environment of cultural and religious dynamism and pluralism since the late 19th century.
Recenzii
Authors: Frink József Pál
Published: September 2024

Ioana-Maria Pleșca: Monografia Arboretumului Hemeiuș, Editura Silvică, Voluntari, 2023, 212 p. ISBN 978-630-6623-01-3
Navigating geoeconomics in a new era of US–China relationship
Authors: Jin Keyu
Published: September 2024

Much of the US–China competition is about technology and the race to dominate strategic emerging sectors. The world is seeing a return of a strong role of the state as well as the deployment of industrial policies, some of which will be more successful than others. Although the rising competition heralds greater tension, a global architecture that delineates clear and transparent rules around technology competition, data flows, and one that favors more policies that strengthen oneself rather than limit others will help better manage the age of greater power competition and geoeconomics.
Feasibility of Using Standardized Outcome Measures in the Remote Assessment of Patients with Chronic Stroke: A Case Series
Authors: Evans Ricieline
Published: September 2024

Introduction: With the increase of telerehabilitation utilization worldwide after the COVID-19 pandemic, a review of the current literature shows a concurrent increase in telerehabilitation studies focusing on interventions and delivery models. There is a gap in research on valid and reliable tests and measures that can be used in the physical therapy examination of people with stroke via telerehabilitation. Current reports on psychometric properties of most standardized outcome measures are only applicable in an in-person setting and may not be directly applicable in a remote setting where various challenges contribute to the reliability of results. This report describes the feasibility of administering selected standardized outcome measures in the remote assessment of three patients with chronic stroke with different contexts.

Methods: Three patients with chronic stroke underwent physical therapy examination and intervention sessions via telerehabilitation with varying contexts.

Results: Various factors affected the results of the assessment including patient and caregiver’s (if present) ability to follow instructions, availability of material and spatial resources, and stability of internet connection. Strategies to improve reliability of assessment results can also be employed such as performing repeat trials, reviewing recordings for accuracy and confirmation, using highly visible markers, and confirming measurement accuracy on video.

Discussion: Physical therapy outcome measures that can feasibly be administered remotely are the Timed Up and Go Test, the 10-Meter Walk Test, the 6-Minute Walk Test, the 5-Times Sit to Stand Test, and the Stroke Impact Scale. The Mini Balance Evaluation Systems Test could not be administered remotely as close to standard protocol as possible due to the difficulty of administering the reactive postural component with patient anxiety and safety considerations and materials required.
Comparison between the use of one and two CT scans for attenuation correction of rest-stress myocardial perfusion SPECT with Tc-99m sestamibi
Authors: Narawong Taratip , Wiyaporn Kanyalak
Published: September 2024

Background: The standard protocol is to use separate computed tomography (CT) scans acquired during rest and stress for attenuation correction (AC) of myocardial perfusion (MP) single photon emission computed tomography (SPECT) imaging. Recently, there have been attempts to reduce the radiation dose by using one CT instead of two CTs.
Objective: To compare between the use of one and two CTs for AC of rest-stress MP SPECT with Tc-99m sestamibi in quantification of MP and left ventricle (LV) function.
Materials and Methods: Gated rest-stress MP SPECT images of 107 patients were reprocessed using 3 different AC methods: 1) rest CT for AC of rest SPECT and stress CT for AC of stress SPECT (2CT); 2) rest CT for AC of both rest and stress SPECT (1CT-rest); and 3) stress CT for AC of both rest and stress SPECT (1CT-stress). SPECT images obtained from 2CT and 1CT were used for quantification of MP values and LV function values. The values from 2CT and 1CT were compared.
Results: The MP values of 2CT and 1CT showed a strong correlation (r≥0.712) and they did not differ significantly (p=0.106 to 0.931). In contrast, the LV function values of 2CT and 1CT exhibited a very strong correlation (r≥0.960), but they differ significantly (p=<0.001 to 0.004).   
Conclusions: The use of one and two CTs for AC in rest-stress MP SPECT with Tc-99m sestamibi can be interchanged for the quantification of MP, but not for the quantification of LV function.
Exploring Determinants of GDP Growth: The Significant Role of Religion
Authors: Zhang Yixuan
Published: September 2024

Economic growth is crucial for enhancing living standards and national prosperity. This paper aims to investigate the determinants of economic growth, focusing on the novel inclusion of religion as a significant factor. Existing literature extensively covers traditional determinants but few observed the potential impact of religious variables. Our study addresses this gap by incorporating religion into the economic growth model. The findings reveal that adding different religious affiliation variables, such as Catholics, other Christians, Jews, and Muslims, into a model with GDP growth can significantly improve the model's explanatory power, as indicated by a higher R² value. Furthermore, we find that the direction of correlation is positive for Catholics and Jews, but interestingly negative for other Christians and Muslims. This research contributes to the broader understanding of economic growth determinants and provides valuable insights for policymakers and economists.
Effects of Stress and Procrastination on The College Application Process in High School Students Belonging To Elite Schools
Authors: Kapoor Arshita , Kaur Manveen , Kapoor Sarthak
Published: September 2024

The primary research has been conducted on 11th and 12th-grade students from higher socioeconomic strata in India planning to apply for further studies outside the country. The methodology involved a survey conducted on 60 high school students from elite (top- ranked) schools in New Delhi, India. The results indicated that the students experienced high stress levels during the application process, leading to procrastination. This conformed to various research studies that were conducted on students of the same age in other countries of the world. To reduce these high levels of stress for these students various steps have been identified.
The Link Between Life Expectancy, Infant Mortality Rate and Health Expenditure: A Global Perspective
Authors: Ray Srishti , Ganguly Dr. Reshmi
Published: September 2024

Life Expectancy is the average time any person is expected to live. It is a major indicator of the population’s health in the world. Its value depends on two aspects which are infant mortality rate and health expenditure. Infant Mortality Rate is the number of children who die under the age of 1 year. It is a very important indicator of maternal health as health of the mother determines the chances of the child’s survival. Health expenditure refers to the total amount of money spent on providing healthcare services in the country. It is a method of strengthening the human capital and productivity of the labour force. This paper uses regression in order to establish a negative relationship between IMR and life expectancy and a positive relationship between Health Expenditure and life expectancy. The results have proved to be significant. High infant mortality rates result in lower values of life expectancy. As expenditure on health increases, the life expectancy also increases due to better healthcare provisions.
Empirical Analysis of the Automation-Augmented Solow Growth Model and Income Differences in the South Korean Economy
Authors: Young-Jun Cho,
Published: September 2024

The integration of automation into production processes is emerging as a transformative force, impacting economic growth, labor market structures, and broader economic landscapes. Prettner's automation-augmented Solow Growth Model provides a novel theoretical framework for analyzing the role of automation capital in economic production, offering insights into its effects on both economic growth and income disparities between workers and business owners. This study investigates the impact of automation on economic growth and income inequality in South Korea, applying Prettner’s automation-augmented Solow Growth Model. By incorporating automation capital into the production function, this model helps elucidate the broader economic implications of automation. South Korea, with its advanced manufacturing sector and rapid technological adoption, serves as an ideal case for examining these dynamics. Using time series data from 2011 to 2019 and the Ordinary Least Squares (OLS) method, our analysis reveals a positive correlation between automation capital and economic growth, highlighting automation's role in driving South Korea’s economic progress. While the link between automation and income inequality is less clear, the study suggests that automation has the potential to significantly influence economic structures in South Korea. This emphasizes the need for further research to fully understand these relationships and inform policy decisions.
Determinants of Performance of Students With Physical Disabilities in Secondary Schools in Tanzania
Authors: Kombe Nicco Abel , Mwakasangula Prof. Eliza , Masue Dr. Orest
Published: September 2024

Literature acknowledges on the importance of assessment for learners at all levels of education. Specifically, the study sought to determine indicators of performance of students with physical disabilities in secondary schools in Tanzania. The focus of the study was on level of attendance in classroom, frequency of attendance in sports, ability to accomplish assignments and tests, and grades attainment in assignments and tests (Academic and non-academic performance indicators). The study was conducted in Dodoma which is the recent capital city of Tanzania. The study used a quantitative approach by employing a multistage sample of 294 teachers and 33 students with physical disabilities. Data of the study were collected through the use of a cross-sectional survey with structured questionnaires data collection tools. On the other hand, data analysis was done through descriptive and analysis of variance (ANOVA). The study findings show that attendance in classroom, and completion of tasks and assignment significantly predict performance of students with physical disabilities in secondary schools. However, participation in sports and attainment in tests and assignments’ statistical significance in predicting or indicating performance was low. It is thus conclusive that attendance of students with physical disabilities in classroom and outside activities, and accomplishment of tasks and assignments are essential indicators of performance of students with physical disabilities in secondary schools in Tanzania.
An In-Depth Study on The Impact of The Digital Economy on Various Print Media and Publishing Houses With Respect to Profitability: Measures Followed by them for Survival
Authors: Kaur Achint
Published: September 2024

Digitalization has impacted print media adversely for most economies, but more so for developed nations. The developing economy are enjoying the dual options of print and digitalization as the level of income and literacy increases. Media houses have adopted both print and online mediums to increase the reach of their viewership. For such houses their profitability has also increased.
Impact of TBT on Marine Products Exports from Kerala in a Benefits and Foibles Settings Based on Primary Data Inferences
Authors: Thomas Dr. Pavanam , Shaijumon Dr. C. S
Published: September 2024

Seafood trade is a major item in the global trade of all products. The GATT has been replaced with the WTO for minimizing trade restrictions, but the irony is that in the ambit of WTO newer trade rules have been introduced in the form of TBT and other quality standards. Though it is possible for the Codex committee to introduce new guidelines and rules connected with trade. But the developed countries might change these stipulation as per their self-interest. The study is based on primary data collected from 30 processing-cum-export firms in the three districts of Kerala by using appropriate statistical techniques to endorse the benefits and foibles of the study. The EU approval has helped the firms to minimize rejections citing the implementation of the TBT standards by the importers. There were several factors that had led to these changes, apart from simple demand-supply dynamics and competitiveness. The impact of TBT on seafood exports of Kerala pointed towards strongness of its influence, particularly generating market diversification as its primary consequence of TBT stipulations. Market diversification, though is seemed a temporary solution, value addition and high unit value realisation are inevitable coping up mechanisms with a view to reducing the present high TBT impact index.
Navigating Identity: An Examination of Identity Formation Among Marginalized Communities
Authors: Sahgal Jaisal
Published: September 2024

This study investigates the process of identity formation within marginalized communities, analyzing the interplay of social, cultural, and psychological factors. By examining how identity intersects with socioeconomic status, historical contexts, and the impacts of discrimination, the paper reveals the complex mechanisms behind individual and communal identity development. Drawing from an empirical review of relevant psychological literature, the paper sheds light on the multiple pathways through which identity is shaped in marginalized contexts. It delves into the influence of societal structures and historical contexts on the presentation of the self of marginalized individuals, highlighting they navigate through the external factors that push them to the sidelines employing hegemonic instruments. Through an analysis rooted in psychological theory and empirical evidence, this research provides valuable insights into the dynamics of identity formation, enhancing the dissection of how identity is performed within and through marginalized communities.
СВЕТОСАВСКА ТРАДИЦИЈА У МАНАСТИРУ БАЗЈАШ
Authors:   Универзитет у Нишу, Филозофски факултет, Милић Драгана
Published: September 2024

Манастир Базјаш, посвећен Вазнесењу Господњем, смештен је на левој оба- ли Дунава, на почетку Ђердапске клисуре. У духовном погледу део је Те- мишварске епархије Српске православне цркве, а административно припада општини Соколовац (Socol) у румунском делу Баната. Сматра се најстаријим српским манастиром у Банату. Према локалној традицији, манастир је осно- вао први српски архиепископ Сава током дипломатске мисије и преговора са угарским краљем Андријом II (1205–1235) 20–их година 13. века. У раду се анализирају писани историјски извори који помињу путовање Светог Саве и преиспитује се народно предање. Рад настоји да укаже како је услед недос- татка историјских извора из најраније прошлости манастира дошло до обли- ковања народне свести и стварања прича о Светом Сави као ктитору Базјаша. Проучавање времена настанка манастира употпуњују врло важни резултати археолошких истраживања и испитивања његове архитектуре и стила градње. Према овим анализама, изградња Базјаша се везује за крај 14. и почетак 15. века. Иако резултати истраживања доносе нове податке у односу на народно предање, светосавска традиција се одржала до данашњег дана, те је Базјаш препознатљив као манастир Светог Саве. Циљ овог рада је да покаже колико је очување успомене на Светог Саву допринело обликовању национално–кул- турног идентитета српског народа у овом делу Баната
О АРХАИЧНИМ ОСОБИНАМА И ПОЈЕДИНИМ ИНОВАЦИЈАМА КОД ИМЕНИЦА И ПРИДЕВА У КАРАШЕВСКИМ ГОВОРИМА
Authors:   Центар за научна истраживања културе Срба у Румунији, Темишвар, Румунија, Радан Михај , Ускату Миљана-Радмила ,   Западни универзитет у Темишвару, Филолошки, историјски и теоллошки факултет
Published: September 2024

Као што је познато, карашевски говори убрајају се у најархаичније српске екавске говоре са бројним специфичним особинама, а неке од њих налазимо само у њима. У овом раду дајемо сажет преглед архаичних наставака и поје- диних иновација у систему именица и придева у говорима Карашевака, са циљем да се потврде стари и изведу нови закључци о њиховој генези и еволу- цији током времена на периферији српског етничког и лингвистичког ареала.
HYDROGEN SORPTION IMPROVEMENT OF NaAlH4 CATALYSED BY K2 SiF6 FOR SOLID STATE HYDROGEN STORAGE
Authors:   Universiti Malaysia Terengganu, Universiti Teknologi MARA, OMAR ZARINA , ZURIDI ANIS NABILAH ,   Universiti Malaysia Terengganu, MOHD MUSTAFA NURUL SHAFIKAH ,   Universiti Malaysia Terengganu, YAHYA MUHAMMAD SYARIFUDDIN ,   Universiti Malaysia Terengganu, ISMAIL MOHAMMAD ,   Universiti Malaysia Terengganu
Published: September 2024

Sodium alanate (NaAlH4) has been recognised as a complex metal hydride that is frequently used as a hydrogen storage material. However, dealing with its poor kinetic characteristics and high decomposition temperatures becomes challenging. This research added potassium hexafluorosilicate (K2SiF6) as a catalyst to reduce the dehydrogenation temperature and improve sorption kinetics compared to the undoped NaAlH4. The dehydrogenation temperature of the NaAlH4 composite with 10 wt.% K2SiF6 addition was determined to be 145°C, a decrease of about 31% compared to 210°C for the undoped NaAlH4. The 10 wt.% K2SiF6-added NaAlH4 samples released roughly 1.77 wt.% hydrogen at 200°C after 60 minutes of dehydrogenation, representing faster dehydrogenation kinetics, but the milled NaAlH4 only produced around 1.39 wt.% of hydrogen. According to Kissinger’s analysis, the apparent activation energy, Ea for the decomposition of NaAlH4 was 87.74 kJ/mol in 1st stage and for NaAlH4 10 wt.% K2SiF6 composite, lowered by 30.45 kJ/mol or 25.8% than as-milled NaAlH4 (118.19 kJ/mol). The enhancement of the dehydrogenation performance of the NaAlH4-K2SiF6 composite can be attributed to the formation of the new phases of KAlF4. These findings might alter the reaction pathway of the composite system and improve its thermodynamic properties. The improvement of dehydrogenation performance and the discovery of the role played by KAlF4 in the dehydrogenation process of the NaAlH4-K2SiF6 composite give us valuable insights for developing and optimising future hydrogen storage materials.
ASSESSING PREFERENCES AND WILLINGNESS TO PAY FOR RENEWABLE ENERGY INVESTMENT AMONG MANUFACTURING SECTORS IN MALAYSIA: A CHOICE EXPERIMENT METHOD
Authors:   Universiti Malaysia Terengganu, AMAR SITI NORADIAH , KAMALUDIN MAHIRAH ,   Universiti Malaysia Terengganu, Universiti Putra Malaysia, ABD AZIZ AZLINA ,   Universiti Malaysia Terengganu, ZAINUDDIN MUHAMAD RIAS K V ,   Universiti Malaysia Terengganu, SULAIMAN KHAIRUL IZZUDDIN ,   Sustainable Energy Development Authority
Published: September 2024

Green energy has become a hot debate among countries. Most countries prefer green energy over fossil resources that can violate the environment and health. The manufacturing sector was the most energy-intensive sector in Malaysia, and Johor was the fastest-growing industrial state and the biggest user of fuel energy. The cost factor has become one of the reasons why renewable energy is less used in this country. If not curbed, this situation will thwart the government’s target to reduce the dependency on non–renewable energy. Thus, participation from the manufacturing sector is important to support government efforts to empower renewable energy. Support from the manufacturing sector and their Willingness to Pay (WTP) for energy production from renewable energy resources remain key ingredients for a successful energy policy. This study aims to estimate the WTP for renewable energy investment attributes among the manufacturing sectors in Johor, Malaysia. A series of stated Choice Experiments (CE) was used in which the Multinomial Logit (MNL) model was valued to ascertain manufacturing sectors’ WTP based on their preferences for the attributes. The results revealed that the manufacturing sector values project location and annual GHG reduction.
MODEL OF ENVIRONMENTAL ARRANGEMENT FOR PREGNANT WOMEN IN EARLY PREVENTION OF STUNTING USING STRUCTURAL EQUATION MODELING (SEM) APPROACH
Authors:   Universitas Negeri Padang, YANTI ERPITA , APRIHATIN YESSY ,   Universitas Negeri Padang, PUTRA APRIZON ,   National Research and Innovation Agency, RAZAK ABDUL ,   Universitas Negeri Padang
Published: September 2024

The purpose of this research is to find a model for environmental arrangements for pregnant women in the early prevention of stunting with a case study in Padang Pariaman Regency - West Sumatra. The method used in this research is the Structural Equation Modeling (SEM) approach because SEM is a set of statistical techniques that allows the measurement of a series of relatively “complicated” relationships simultaneously. The sample in this study was made up of 112 people who were in Padang Pariaman Regency. Before performing analytical techniques using SEM, the data was processed electrically to identify the frequency distribution of the research. The results showed that the ability of the families’ behaviour variable to explain the variance of each variable was 45.6% for the level of education, knowledge, actions, and behaviour of the pregnant women’s families and a value of 54.4% for other factors influence. After researching and based on theory, other factors that influence early prevention of stunting in Padang Pariaman Regency are attitude, motivation, family support, and the role of health workers.
Crédito de ICMS pela Aquisição de “Ativo Permanente” nas Concessões Públicas e a Interpretação Técnica ICPC n. 01 (R1)
Authors: Pitman Arthur Leite da Cruz
Published: September 2024

No presente artigo, tratar-se-á da possibilidade de apropriação de crédito de ICMS pela aquisição de “ativo permanente”, conforme o art. 20 da Lei Complementar n. 87, de 1996, relativo aos bens que compõem a infraestrutura vinculada à exploração de serviços públicos em regime de concessão. Conforme será demonstrado, a disciplina contábil do ICPC n. 01 (R1), que determinou que os referidos bens sejam registrados como “ativo intangível” ou “ativo financeiro”, a depender da forma de amortização dos custos do investimento incorrido pelo concessionário, bem como o regime de reversibilidade dos bens ao poder concedente após o fim da exploração da concessão, não são impeditivos para restringir o direito de crédito de imposto, desde que tais bens sejam adquiridos em operações regularmente tributadas e sejam empregados na atividade produtiva do contribuinte.
Loucura como Método – Uma Perspectiva Hamletiana da Responsabilidade Solidária na Interposição Fraudulenta de Terceiros
Authors: Daniel Neto Carlos Augusto
Published: September 2024

Este artigo tem a finalidade de analisar a consistência jurídica da utilização de regras do Código Tributário Nacional, em especial o art. 124, e do art. 95 do Decreto-lei n. 37/1966 para a responsabilização solidária de todos os participantes em operações de importação, nas hipóteses de ocorrência da infração de interposição fraudulenta de terceiros. Pretende-se demonstrar quem é o sujeito passivo direto da sanção prevista para essa infração, assim como a ausência de fundamentos jurídicos para aplicação das regras de responsabilidade mencionadas. Ao final, pretende-se apresentar uma proposta de diagnóstico para se compreender a razão de as regras seguirem sendo utilizadas no âmbito da jurisprudência administrativa, a despeito dos erros que serão apontados.
Guerra Fiscal Municipal e as Deduções da Base de Cálculo do ISS
Authors: Pitman Arthur Leite da Cruz
Published: September 2024

No presente artigo, pretende-se analisar a abrangência de aplicação das medidas de combate à “guerra fiscal” municipal veiculadas nos arts. 88 do ADCT e 8º-A da Lei Complementar n. 116/2003, com as alterações da Lei Complementar n. 157/2016, especialmente no que se refere à possibilidade de lei ordinária municipal prever hipóteses de dedução de valores da base de cálculo do ISS. A análise será feita à luz dos acórdãos publicados no julgamento das ADPFs 189 e 190, nos quais o Supremo Tribunal Federal decidiu que as leis dos Municípios de Barueri e Poá, que previam a exclusão de determinados valores do preço de serviços tributado pelo imposto, seriam inconstitucionais por tratar de matéria de competência de lei complementar e promover “guerra fiscal” municipal.
Mínimo Existencial – Imposto de Renda – Pensão – STF
Authors: Zilveti Fernando Aurelio
Published: September 2024

Este ensaio trata do princípio do mínimo existencial na legislação do imposto de renda da pessoa física. Investiga a aplicação do princípio para impedir o fisco de tributar a parcela necessária à subsistência do contribuinte e sua família. Diante do julgamento do caso da pensão alimentícia pelo Supremo Tribunal Federal – STF, na ADI n. 5.422, se entendeu que os valores garantidos ao alimentado para sua sobrevivência integram seu mínimo vital indisponível. O contribuinte que recebe pensão alimentícia pode excluir de seus rendimentos tais valores, em respeito ao princípio do mínimo existencial.
Tributação das Operações com Criptoativos
Authors: Da Silva Fabio Pereira , Lech Tatiane Praxedes
Published: September 2024

Diante do inegável potencial econômico dos criptoativos, este trabalho busca analisar quais são os impactos tributários nas operações de permuta de criptoativos, mineração de criptoativos e nos recebimentos de criptoativos em forks e em airdrops à luz da legislação tributária brasileira.
Transação e o Consequencialismo Funcional da Administração Tributária
Authors: Andrade Leonardo
Published: September 2024

A composição de conflitos de interesse por meio de mecanismos extrajudiciais consolida-se pelas vantagens de tempo, de custo e de efetividade proporcionadas, difundindo-se entre os diversos segmentos do Direito Público em que a rigidez da legalidade estrita e da indisponibilidade do interesse público impunha limitação na evolução dos institutos. A transação aplicada ao Direito Tributário no contexto da recuperação de ativos rompe com a lógica horizontalizada dos programas de recuperação de créditos até então existentes para permitir a participação do contribuinte, via análise da sua capacidade de pagamento, na definição dos termos da composição do plano de pagamento do débito tributário, numa evidente demonstração da preocupação para com a efetividade da arrecadação como dever de considerar as consequências das suas definições e tomadas de decisões demandadas pela Lei de Introdução às Normas do Direito Brasileiro.
Configuração da Capacidade Econômica no Direito Tributário Brasileiro
Authors: Nascimento Luniza Carvalho
Published: September 2024

A capacidade contributiva é norma que fundamenta não só a medida do tributo, como também a eleição de fatos para integrar os suportes fáticos das hipóteses de incidências tributárias. Pela sua importância no Direito Tributário, não raras as vezes é confundida com a capacidade econômica dos cidadãos, pelo que se faz necessária a diferenciação entre os institutos e a exposição dos seus arquétipos no Direito. Por essa razão, objetiva-se com o artigo discorrer sobre a configuração das capacidades econômica e contributiva no Direito, em atenção às suas particularidades. O método de pesquisa adotado segue a vertente jurídico-teórica, desenvolvido por meio de raciocínio indutivo. Sendo assim, verificou-se que a capacidade econômica, enquanto situação jurídica, é formada quando da ocorrência de fatos jurídicos existentes e, alguns casos, válidos, e a capacidade contributiva se configura quando da ocorrência do fato tributário, após a verificação da substância jurídica dos fatos a ele subjacente.
Inovações do STF no Julgamento dos Temas n. 881 e n. 885 sobre Controle de Constitucionalidade e os Efeitos Temporais da Coisa Julgada
Authors: Scaff Fernando Facury
Published: September 2024

Este texto é escrito no calor dos fatos, após a publicação do enunciado dos Temas n. 881 e n. 885 pelo STF, e antes da publicação do acórdão, que trata em geral da articulação do controle de constitucionalidade difuso e concentrado, concedendo prevalência a este em face àquele, e estabelecendo novos contornos para o desfazimento da coisa julgada; e, em concreto, da aplicabilidade dos Temas às relações envolvendo a exigência de CSLL. Partes deste texto já foram publicadas em jornais eletrônicos de forma fracionada e com objetivos eminentemente didáticos, o que justifica a escrita mais fluida, expurgada de tecnicismos imprescindíveis a um texto acadêmico. Esses textos fragmentados estão sendo reunidos em busca de uma visão mais completa sobre o caso em razão de este se constituir em um leading case de fundamental importância para o sistema jurídico.
Regime Jurídico Adequado da Responsabilidade Societária em Lançamentos Tributários
Authors: Elali André , Torres Júnior Genário
Published: September 2024

Visa-se examinar aspectos polêmicos do lançamento tributário em casos de responsabilidade societária. Examinar-se-á o regime jurídico adequado nos casos de responsabilidade tributária e a evolução da jurisprudência.
(In)constitucionalidade da Exigência do Complemento de ICMS-ST
Authors: Mayer da Costa Ude Braz Jacqueline , Romano Bruno , Regina Campos de Siqueira Cássia
Published: September 2024

Este trabalho tem como objetivo estudar a constitucionalidade da cobrança, pelos Estados e pelo Distrito Federal, do complemento do ICMS nas operações sujeitas à substituição tributária para frente. Para isso, são estudadas as normas jurídicas relativas à sujeição passiva por substituição tributária, o direito à restituição do imposto quando o valor efetivo da operação é inferior àquele calculado a partir da base de cálculo presumida, e, especificamente, a legislação do Estado de São Paulo sobre a matéria. Conclui-se que inexiste fundamento de validade para a produção da norma do complemento do ICMS, sendo que a CRFB/1988, ao autorizar a sistemática da substituição tributária progressiva, não atribuiu competência às pessoas políticas para a cobrança da diferença do imposto, caso o fato jurídico tributário ocorra com dimensão econômica superior àquela presumida. E, ainda houvesse tal competência, seria necessária a regulamentação da matéria por lei complementar. Sendo assim, a legislação paulista revela-se inconstitucional.
Exclusão do ICMS da Base de Cálculo do PIS/Cofins (RE n. 574.706/PR)
Authors: Tonelli Junior Renato Adolfo
Published: September 2024

O trabalho examina os fundamentos para a exclusão do ICMS na apuração dos créditos de PIS e de Cofins na sistemática da não cumulatividade, a partir da decisão do Supremo Tribunal Federal no RE n. 574.706/PR, os acertos e equívocos existentes nas manifestações da Receita Federal do Brasil e da Procuradoria-Geral da Fazenda Nacional em tempos recentes sobre o tema, assim como o exame de constitucionalidade da Lei n. 14.592/2023.
Necessidade da Definição de um Sistema Tributário Adequado aos Princípios Consagrados na Ordem Constitucional
Authors: Conte Raphaela
Published: September 2024

O presente artigo tem como desígnio precípuo apresentar, como contribuição ao debate que ora se (re)inicia, a necessidade da definição de um sistema tributário adequado aos princípios consagrados na ordem constitucional, sobretudo no momento atual de deliberação de propostas de reforma já maduras e com possibilidade de serem finalmente efetivadas pelo Congresso Nacional. Por meio da investigação histórica do federalismo e da análise do conteúdo jurídico-normativo do princípio federativo como cláusula pétrea na Constituição Federal de 1988, realiza-se o cotejo entre as propostas de reforma tributária mais maduras em discussão – PECs n. 45/2019 e n. 110/2019 – e o necessário respeito à repartição de encargos.
Limites Interamericanos ao Poder de Tributar e a Possibilidade da Proteção Reflexa dos Direitos Humanos dos Contribuintes
Authors: Elali André , Moreira Thiago Oliveira , Bezerra Erick da Silva
Published: September 2024

O presente artigo possui como objetivo examinar se os contribuintes estão protegidos por limites ao poder de tributação do Estado no âmbito do Sistema Interamericano de Proteção dos Direitos Humanos (SIPDH). Caso a resposta seja negativa, analisar-se-á se essa limitação pode ser alcançada de forma reflexa. Realizar-se-á análise da relação entre direitos humanos e tributação, e a relação do SIPDH e a tutela dos contribuintes. Analisar-se-á a possibilidade de proteção dos contribuintes no âmbito do SIPDH por via reflexa a partir do estudo de seus instrumentos e jurisprudência da Corte Interamericana de Direitos Humanos e das manifestações da Comissão Interamericana de Direitos Humanos a partir de expressões selecionadas. A identificação desses limites permitirá uma melhor compreensão dos princípios que devem orientar a tributação, bem como de sua adequada aplicação, assim como possibilitar que os contribuintes possam buscar na CIDH e na Corte IDH a proteção aos seus direitos.
Juros sobre Capital Próprio e Igualdade Tributária – Salvem as Jabuticabas!
Authors: Della Giustina Gabriel Spiller
Published: September 2024

A partir do Projeto de Lei n. 4.258/2023 e a pretensão de revogar a dedutibilidade dos juros sobre capital próprio da base de cálculo de IRPJ e CSLL, o presente artigo analisa tal dedutibilidade, a forma como concebida no Brasil e as finalidades a que se propõe. Para tanto, são avaliadas a relação entre JCP e correção monetária de demonstrações financeiras, sua comparação com a prática internacional e o papel que desempenham relativamente à concretização da igualdade tributária. De modo a avaliar a constitucionalidade da revogação pretendida, avalia-se a (falta de) liberdade do legislador para regredir na promoção da igualdade tributária, o que decorre do modo de concretização de normas da espécie princípios e dos requisitos a serem observados para adoção de medidas que mitiguem seu cumprimento.
Novo Imposto Seletivo e o IPI da Zona Franca de Manaus
Authors: Andrade José Maria Arruda de
Published: September 2024

O texto discute a implementação do novo Imposto Seletivo no Brasil, por conta da reforma tributária, e a continuidade do IPI para as operações na Zona Franca de Manaus.A despeito de o novo imposto ter sido criado para substituir o IPI, a reforma tributária aprovada prevê a manutenção da incidência do IPI como forma de garantir o diferencial competitivo da Zona Franca de Manaus.
Proteção da Confiança e a Tutela da Arrecadação Tributária na Modulação dos Efeitos Temporais da Decisão pelo Supremo Tribunal Federal (STF)
Authors: Bevilacqua Lucas , Menezes Victor Hugo Piller
Published: September 2024

Diante da banalização do emprego da técnica da modulação dos efeitos temporais da decisão na jurisdição constitucional, o presente ensaio tem por propósito resgatar os critérios legitimadores para aplicação de tal técnica (art. 27 da Lei n. 9.868/1999). O presente artigo reverbera a motivação dos governantes ao editar normas e regras tributárias sabidamente inconstitucionais confiantes de uma modulação futura quando do julgamento de mérito pela Corte Suprema; sendo aquela “inconstitucionalidade útil”. Ao final conclama por uma mudança de rumos à jurisprudência em prol da proteção da confiança do contribuinte.
Crise Epistêmica no Direito Tributário Contemporâneo
Authors: Ferreira Neto Arthur Maria
Published: September 2024

O presente artigo tem a finalidade de analisar as causas e os efeitos de uma possível crise epistêmica que está afetando o direito tributário brasileiro contemporâneo. Argumenta-se que está em curso nesse campo da ciência do direito uma ruptura no paradigma tradicional do direito tributário, o que vem provocando em uma fase de desordem e insegurança conceitual. O texto argumenta que o formalismo normativista, que historicamente fundamentou a disciplina tributária, atingiu seu ponto de esgotamento diante das mudanças sociais, dos avanços tecnológicos e econômicos, os quais levaram a uma insatisfação das respostas apresentadas por essa tradição teórica nas questões práticas do direito tributário. Feito tal diagnóstico, o artigo propõe uma análise crítica da transição paradigmática em curso, destacando a surgimento de uma nova corrente de pensamento denominada “Solidarismo Fiscal”. Essa nova proposta, ainda em fase de consolidação, modifica profundamente os pressupostos do direito tributário, justificando a tributação em interpretação aberta das cláusulas constitucionais que limitam o poder de tributar, inclusive gerando riscos de relativização das garantias fundamentais do contribuinte.