bluuebunny/crossref_metadata_2025 huggingface dataset:
TINDAKAN TAX AVOIDANCE DILIHAT DARI KONSERVATISME AKUNTANSI, LEVERAGE, DAN UKURAN PERUSAHAAN
Authors: Hapsari Denny Putri
Published: February 2023

This study aims to determine the effect of accounting conservatism on tax avoidance, leverage on tax avoidance and company size on tax avoidance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research was conducted using quantitative methods with an associative approach. The population of this study was 30 companies and 14 companies were sampled using the purposive sampling method. Data analysis using SPSS version 25. Based on the results, it can be partially concluded that: 1) Accounting Conservatism has a significant influence on Tax Avoidance with a significance value of 0.009, 2) Leverage has no significant influence on Tax Avoidance has a significance value of 0.763, 3) Company Size there is a significant influence on Tax Avoidance has a significance value of 0.049.
FDA-APPROVED INDICATIONS OF ADRENOCORTICOTROPIC HORMONE (ACTH) AS A DRUG: DOES IT HAVE A PLACE IN DISEASE MANAGEMENT TODAY?
Authors: Iliopoulos George , Daoussis Dimitrios
Published: February 2023

ACTH is a pituitary hormone important for proper function of adrenal glands, cortisol production as well as human physiology in general.  It is involved in the pathogenesis of several endocrine disorders like Cushing syndrome and can be a useful diagnostic tool for diseases like primary adrenal insufficiency.  Although popular as a hormone in endocrine system physiology and testing, ACTH has been used as a drug since the 1950s.  Except for steroid-releasing properties, its mechanism of action involves a steroid-independent anti-inflammatory and possible immune-modulatory effect.  Pharmaceutic ACTH has a wide range of indications approved by FDA and usually comes in the form of subcutaneous injections.  In this narrative review, we accumulated what we considered as important data from reviews, cases and trials involving the most basic FDA-approved ACTH indications.  A special emphasis was given on rheumatologic indications of ACTH.  More large data studies need to be performed to assess ACTH usefulness, efficacy, safety and cost-effectiveness as a drug.
A memória do município de Viçosa no jornal Folha da Mata (1970 -2019)
Authors:   , Miranda Lílian de Freitas
Published: February 2023

Essa pesquisa foi desenvolvida no âmbito do Mestrado Profissional em Patrimônio Cultural, Paisagens e Cidadania. O estudo versa sobre a história da memória do município de Viçosa – MG, entre os anos de 1970 e 2019. Nesse período, intensificam-se os trabalhos de organização do fenômeno, em virtude da comemoração dos 100 anos do município, e encerra-se um pouco antes da celebração do seu aniversário de 150 anos. Foi examinada a constituição do trabalho de enquadramento da memória oficial sobre a cidade de Viçosa-MG, a partir de seus atores profissionalizados e da produção de narrativas organizadas, destacando disputas entre memórias concorrentes, de famílias e partidos políticos, que exerciam funções de legitimação de pessoas e coletivos. As formas das narrativas foram tratadas como ferramentas para atualização da memória, inclusão de novos quadros de lembranças e na manifestação dos limites da versão oficializada sobre a cidade vocacionada à educação em relação a outras memórias. Na discussão, foram utilizados conceitos como “trabalho de enquadramento da memória”, “lugares de memória”, “testemunho” e “memória cultural” para compreender as nuances do fenômeno oficial e confrontá-lo com a memória dos silenciados, representados no grupo de congadeiros local. As fontes analisadas foram obras de memorialistas locais, série de edições do jornal Folha da Mata e um documentário sobre a tradição do congado de São José do Triunfo. O exame teórico soma-se à produção de uma cartilha, com propostas de práticas para colaborar para a inserção do conteúdo referente à história local nas escolas, a partir de atividades de fácil e baixo custo de execução que visam ouvir e reconhecer os “outros” a partir de suas histórias, e a perceber o município através de outras representações do passado. Palavras-chave: Memória. Narrativas. Silenciados.
Lives Musicais
Authors: Odier Felipe Saldanha , Moura Robert , Campos Lúcia
Published: February 2023

Abordamos neste artigo a circulação e a escuta de música gravada e amplificada, considerando também as experiências audiovisuais e a formação de público relacionadas às performances musicais. Desde uma perspectiva etnomusicológica, visamos refletir sobre o advento das lives, fenômeno popularizado durante a pandemia da Covid-19. A partir dessa prática de música ao vivo, em streaming em tempo real, observaremos seus efeitos sobre a estética musical e a sociabilidade gerada entre os espectadores nos chats de interativos durante as performances, bem como das incoerências de ordem econômica para os músicos nesse formato. Observamos nesse modo de fruição a presença de redes de sociabilidade relacionadas a conformações do gosto musical contemporâneo.
Abundance of fin whales in West Greenland in 2007
Authors: Heide-Jørgensen M. P. , Laidre K. L. , Simon M. , Burt M. L. , Borchers D. L. , Rasmussen M.
Published: February 2023

An aerial line transect survey of fin whales (Balaenoptera physalus) conducted off West Greenland in 2007 was used to estimate the current abundance of fin whales on the summer feeding ground. A total of 24 sightings of fin whale groups were collected during 8,632km of survey effort in sea states <5. Based on conventional distance sampling techniques an abundance of 4,359 whales (95% CI 1,879–10,114) was estimated. The survey was conducted as a double platform survey and mark recapture distance sampling techniques were used to correct for perception bias which resulted in an estimate of 4,468 whales (95% CI 1,343–14,871). Both estimates are negatively biased because no corrections were applied for whales that were submerged during the passage of the survey plane. The abundance estimate furthermore only represents the coastal areas of West Greenland. The sightings at the westernmost border of the strata suggest that the entire Baffin Bay-Davis Strait summer abundance of fin whales could be considerably larger. Based on comparison with previous surveys in West Greenland in 1987/88 and 2005 it appears that the fin whale abundance in West Greenland has increased.
Generalised additive models to investigate environmental drivers of Antarctic minke whale (Balaenoptera bonaerensis) spatial density in austral summer
Authors: Beekmans Bas W. P. M. , Forcada Jaume , Murphy Eugene J. , De Baar Hein J. W. , Bathmann Ulrich V. , Fleming Andrew H.
Published: February 2023

There is a need to characterise the physical environment associated with Antarctic minke whale density in order to understand long-term changes in minke whale distribution and density in open waters of the Southern Ocean during austral summer months. To investigate environmental drivers of Antarctic minke whale density, generalised additive models (GAMs) were developed, based on line transect data collected for the International Decade of Cetacean Research (IDCR) and Southern Ocean Whale Ecosystem Research (SOWER) programmes. The GAMs were fitted independently by survey year. Explained deviances ranged from 14.9% to 35.1%. Most models included covariates related to transition zones, such as distances to the continental shelf break and sea ice edge, both of which showed a predominantly negative relationship with whale density. This study suggests high variability in the relationships between Antarctic minke whale density and the environment. None of the selected covariates had a consistent qualitative relationship with density at either the circumantarctic or the regional scale. This in part may be explained by the changing ice-related boundaries of the surveys between years and hence differences in survey region. Another possible reason is that in absence of better data, most of the covariates considered were derived from remote sensing data. More localised surveys with comparable survey area conducted across the Southern Ocean, where whale sightings data are collected simultaneously with in situ non-biotic and prey data, are likely to provide a better assessment of the environmental determinants of whale density.
Comparisons of measured and estimated distances and angles from sightings surveys
Authors: Leaper Russell , Burt Louise , Gillespie Douglas , Macleod Kelly
Published: February 2023

Photogrammetric systems using video cameras were used to measure radial distances to sightings during the SCANS-II, CODA and SOWER surveys. These surveys included sightings of a variety of species from harbour porpoise, at distances of a few hundred metres, to large baleen whales at distances greater than 10km. A total of 910 initial sightings with estimated distances from reticles and measured distances from video, using 7 × 50 (636) or 25× ‘Big Eye’ (274) binoculars, were compared. Bearings to sightings were also measured from still images. The CVRMSE in distances varied between 0.19 and 0.33 for reticle binoculars. Comparisons of measured distances to simultaneous sightings by other observers using naked eye gave a CVRMSE of 0.39 for naked eye estimates. There was a consistent, non-linear pattern in all data sets, of over-estimating close distances to sightings of surfacing cetaceans and under-estimating those further away. However, this pattern was not evident from the distance experiments on SOWER to fixed targets which also had a much lower variance (CVRMSE = 0.13). Bearing data from SCANS-II and CODA showed around 5% of estimates had gross errors greater than 20º that were attributed to mistakes. For the remaining values, RMS errors were in the range 5.7º–7.2º for SCANS-II and CODA and 4.9º for SOWER. Both distance and angle errors will make a substantial contribution to the variance of abundance estimates and simulated data showed that the observed non-linear nature of distance errors may cause considerable bias even when linear regressions might suggest little bias. There still remain technological challenges in operating complex electronic systems at sea to measure distances and bearings, but investment in these methods should be a cost effective way of reducing bias and improving precision of cetacean abundance estimates.
An inventory and evaluation of unmanned aerial systems for offshore surveys of marine mammals
Authors: Koski W. R. , Abgrall P. A , Yazvenko S. B.
Published: February 2023

A literature review, internet searches and communications with personnel working with unmanned aerial systems (UAS) were used to identify the capabilities of UAS throughout the world. We assessed their ability to replace manned aerial surveys for marine mammals, sea turtles and seabirds and to monitor, in real time, sea ice and other physical features that might influence marine mammal distribution. The vast majority of the systems identified were either too expensive or their capabilities did not meet minimum standards necessary to perform the tasks required of them in real time. Eight systems were identified that might be able to perform some of the desired tasks. Several other systems had similar capabilities but had not been tested or would require upgrades. Installation of high-definition (HD) video and better stabilisation systems would improve UAS performance. It is recommended that development of HD video with real-time data transmission and improved stabilisation systems for UAS be pursued and that side-by-side comparisons of a few of the best systems be conducted.
Information Technology Governance Audit Using COBIT 5 Framework in the Natural Resources Conservation Office
Authors: Eka Artha Putra I Gede , Dewi Luh Joni Erawati , Sunarya I Made Gede
Published: February 2023

One of the organizations that requires the implementation of good information technology governance is the natural resources conservation office. The audit was conducted to determine the level of IT process capability based on the COBIT 5 standard and to determine the level of gaps (gaps) owned by the natural resources conservation office. The process of implementing the audit begins with observing the agency's environment related to activity data and its implementation, then mapping the data with business objectives according to COBIT 5, followed by mapping business objectives with IT objectives to obtain IT processes. The IT processes obtained are then selected to obtain important IT processes according to company officials. The TI process obtained is then processed using the Guttman method. The results of the IT process capability level, namely EDM01, EDM02 and APO09, are at level 3 (established). The gaps found need to be given a corrective strategy to achieve the capability expected by the institution, namely 4 (predictable process) by providing recommendations regarding steps to achieve the expected capability value. The recommendations and improvements provided use ISO/IEC 15504:2 and ISO27002 standards which were obtained by mapping IT processes on COBIT 5.
Gambaran Tingkat Ansietas Perawat Dalam Melakukan Asuhan Keperawatan Di Ruangan IGD Dan Poli Spesialis Rumah Sakit Santa Elisabeth Medan Tahun 2021
Authors: Damanik Binsar krisman , Br Karo Mestiana , Pane Jagentar P
Published: February 2023

Ansietas merupakan suatu perasaan takut yang berasal dari eksternal atau internal sehingga tubuh memiliki respons secara perilaku, emosional, kognitif, dan fisik. Gejala kecemasan adalah seperti khawatir, firasat buruk, takut akan pikirannya sendiri, merasa tegang, tidak tenang, gelisah, mudah terkejut, takut sendirian, gangguan pola tidur, gangguan konsentrasi dan daya ingat, serta rasa sakit pada otot, tulang, berdebar-debar, sesak nafas, gangguan pencernaan, gangguan perkemihan, sakit kepala dan sebagainya.. Tujuan penelitian ini Mengetahui gambaran tingkat kecemasan perawat dalam melakukan asuhan keperawatan  di ruangan IGD dan Poli Spesialis Rumah Sakit Santa Elisabeth Medan. Penelitian ini menggunakan metode penelitian deskriptif.penelitian ini menggunakan kuesioner tingkat kecemasan dari Zung Self-Ranting Anxiety Scale.teknik sampling yang digunakan adalah purposive sampling dengan jumlah responden 35 orang perawat. Hasil penelitian inididapatkan mayoritas responden dengan jenis kelamin Perempuan sebanyak 30 orang (86%) dan minoritas responden jenis kelamin Laki-Laki sebanyak 5 orang (14%), karakteristik mayoritas responden dengan lama kerja yaitu 0-5 tahun (37%) sebanyak 13 orang, sehingga didapatkan hasil 18 orang (51%) perawat tidak mengalami kecemasan, 17 orang (49%) perawat mengalami kecemasan ringan, dan tidak satu pun responden mengalami kecemasan sedang dan berat.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGETAHUAN IBU HAMIL TENTANG INFEKSI HERPES PADA IBU HAMIL DI DESA TELO KECAMATAN BATANGTORUKABUPATEN TAPANULI SELATAN TAHUN 2023
Authors: Yanti Efrida , Ana Amvina
Published: February 2023

World Health Organization (WHO Epidemiologi herpes genital mencapai angka 417 juta orang terinfeksi oleh HSV 2 di dunia dengan rentang usia 15–49 tahun. Sedangkan HSV 1 menyerang 3.709 juta orang dengan rentang usia 0–49 tahun. Jika ibu mengalami penyakit herpes saat menjalani kehamilan di trimester pertama, kondisi ini dapat memicu keguguran. Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi pengetahuan ibu hamil tentang infeksi herfes. Penelitian ini menggunakan   rancangan  kuantitatif dengan desain diskriptif. Sampel ini dilakukan dengan accidental sampling. penelitian ini adalah seluruh  ibu hamil dengan jumlah 15 orang. Jenis data yang digunakan adalah primer dan sekunder.  Dapat diambil kesimpulan bahwa pengetahuan ibu hamil tentang infeksi herpes pada ibu hamil adalah  berpengetahuan cukup. Saran bagi petugas kesehatan memberikan informasi yang lebih jelas baik merupakan penyuluhan maupun pendidikan kesehatan mengenai Infeksi Herpes. Sarankan bagi responden agar meningkatkan pengetahuannya khususnya Pengetahuan Infeksi Herpes Pada Ibu Hamil.
IMPLEMENTATION OF THE VILLAGE FINANCIAL SYSTEM IN BANGIO VILLAGE, PINOGU SUB-DISTRICT BONE BOLANGO DISTRICT
Authors: Tobuto Yulandri , Dunggio Titin , Rauf Nuzmerini
Published: February 2023

The purpose of this study was to determine the application of the SISKEUDES application and the inhibiting factors in the application of the SISKUDES application in village financial management in Bangio Village, Pinogu District, Bone Bolango Regency.

The research methodology in writing this final report is a descriptive qualitative method with the type of field research. The data collection techniques used are observation, interviews and documentation which are primary data, which comes from eight informants who provide information directly related to the implementation of the SISKEUDES application.

       From this research, it can be concluded that the SISKEUDES application in Bangio village financial management plays an important role in assisting village officials because it facilitates and is useful in preparing village financial reports accurately. The SISKEUDES application is also useful and effective in generating financial reports for villages for security and helping improve the performance of village officials.
How to Teach Students Effectively
Authors: Niyazmetova Shahlo Adamboyevna  , Ismailova Tabassum Israil Qizi  , Siddiqova Nafisa Abdurahmonovna
Published: February 2023

Teaching students better is vital for our future. This article discusses the ways how to teach students effectively with some steps
The Bengali Widow’s Kitchen: Looking Back at an Obscure Legacy
Authors: Chatterjee Ananya
Published: February 2023

The history of the widows in Bengal and their contributions to the Bengali household has been well documented by researchers till date. The widows were confined mostly to the andarmahal and they were forced to follow a rigorous vegetarian diet with frequent fasting rituals. The prescribed diet was supposed to ‘cool their ardour’ and thus help maintain their chastity (Ranjan 2001, p. 4089). However, creative people as they were, their spirit could not be contained within the confines of the binding norms meant to oppress them. The Bengali kitchen has traditionally been an area where women of the household reign supreme. But, after these women were widowed, their powers over the kitchen were also curtailed. The widows are thereby made to face a gap due to the lack of kitchen duties, something they have done forever, and by taking away the right to eat the non-vegetarian dishes as well in the name of normative practices and widow's rites. These concepts posit an ontological dilemma that occurs in widows’ lives. They, in turn, started creating magic with whatever vegetarian elements they are still entitled to and thus prepare enjoyable dishes that have indelibly contributed to Bengali cuisine. This paper shall trace the origins as well as display the contrapuntal nature of the vegetarian dishes which act as a locus of resistance for these widows during the colonial period
Spatial Literary Theory in Amitav Ghosh’s The Hungry Tide
Authors: Lekshmy C S Abhija
Published: February 2023

The notion of being a social animal makes it difficult for humans to exclude space, a quintessential factor of life itself. It serves and chisels humanity throughout. The movement and actions of individuals actuate the space because only when people and artifacts inhabit a space, it turns into a place. This space, be it social or cultural, moulds a person into a mature self and it reflects the ideology, power and politics of the institution existing within it. Every literary work testifies to a space, even though it may be virtual or fictive space. The Hungry Tide is a prophetic novel by Amitav Ghosh about insight, beauty and humanity. It explores the precarious life of some ‘desperate’ souls sustaining in the region of Sundarbans. The central plot is that Piya, an American cetologist who comes to India and gets the aid of Kanai, a translator and Fokir, a local fisherman, in her adventure in waters. The unlikely trio travel to find the rare Irrawaddy Dolphin and face several unexpected turns. Survival is an everyday battle for the settlers of the Sundarbans who have learned to strike a balance with nature. The space of sea has enormous influence in the destiny of fishermen like ‘Fokir’. The novel unravels the ongoing tension between humanity and the space of Sundarbans with its vast salty tracts of mangrove forest. The routine as well as the beliefs of the inhabitants were tamed according to the conditions of that marshy land; for instance, the perpetual threat of tigers. The paper attempts to bring forth the relevance and recognition of the role of space in this novel.
Victims of Gendered Portrayals: Female Characters in the Selected Fiction of Arun Joshi
Authors: Bhuyan Kangkan
Published: February 2023

The purpose of this research paper is read the female characters in the fiction of the Indian English novelist Arun Joshi as victims of gendered portrayals. The protagonists of Joshi’s fiction are anti-heroes with questionable morals and characterized by a twisted idealism in whose wake of destruction the female characters simply by dint of their gender are almost always sidelined and victimized. A looming sense of doom preordains those seeking fulfillment in Joshi’s dystopic world and as such the female characters, mostly relegated to traditional and stereotypical gender roles, have no say or choice in the unfurling of their destinies. They are simply a means to an end – for the protagonist to arrive at a certain stage in his life, and for the writer to depict the absurdity of materialistic existence which degrades the souls of the protagonists. This paper will examine the gender-biasedness in the depiction of the female characters in the three novels by Arun Joshi, namely, The Last Labyrinth, The Foreigner and, The Strange Case of Billy Biswas with a view to bring them to the foreground to highlight their suffering, limitations imposed by their gendered portrayals and suppressed voices. Such foregrounding of the female characters will also serve to expose the hypocrisies of male character portrayals in patriarchal texts as well as in their analyses and criticisms.
Approaching Shobhaa De’s Creation of New World with Words from the Perspective of Women’s Liberation
Authors: Sinha Kanhaiya Kumar
Published: February 2023

Literature, having been considered an intellectual imitator of life on this planet, has continuously given words to the voiceless for generations. Contemporary modern and postmodern literary concepts have played a pivotal role in changing the whole scenario of Literature. Every burning issue of the times has found its place in the literary words of most writers across the globe. The liberation of women from the chains of orthodox traditional culture is one of such burning issues of contemporary Indian society. Shobhaa De, one of the sufferers of this menace, has very keenly and acutely shed light on this issue in her works. Throughout her literary journey, she has been voicing against the subjugation of women by the followers and practitioners of a patriarchal society. This paper, through the lenses of De’s fiction, tries to study the creation of a new world of women suffering from inequality, injustice, agony, deprivation, and pain.
Detecting information transparency in the italian real estate market: a machine learning approach [Identificare la trasparenza informativa nel mercato immobiliare italiano: un approccio machine learning]
Authors: Gabrielli Laura , Ruggeri Aurora Greta , Scarpa Massimiliano
Published: February 2023

This research aims to understand how market transparency and data reliability can influence valuation procedures and decision-making processes in the Italian real estate market. Through the analysis of three different real estate markets and the validation of the information collected, this paper’s goal is to understand whether and to what extent the use of asking prices instead of actual purchase and sale prices can lead to valuation errors, increase the uncertainty of valuation, and undermine investment decision-making processes. The research results highlight the primary sources of information opacity in the Italian real estate market, classifying them according to their impact on real estate value. The novelty of this research lies in the integrated use of machine learning techniques, computer programming and multi-parametric valuation procedures to understand and manage information opacity in the Italian real estate market, particularly regarding the estimation of the market value of properties belonging to the residential segment. Questa ricerca si pone come obiettivo il comprendere come la trasparenza del mercato e correttezza delle informazioni influenzino i procedimenti di stima e i proessi decisionali nel mercato immobiliare italiano. Attraverso l’analisi di tre differenti mercati immobiliari e la verifica delle informazioni relative ai prezzi di offerta, il presente contributo vuole capire se, e in quale dimensione, l’impiego dei prezzi di offerta in luogo dei reali prezzi di compravendita possano portare a commettere errori valutativi, ad aumentare l’incertezza nelle stime e a pregiudicare il processo decisionale negli investi- menti. I risultati della ricerca evidenziano quali sono le fonti primarie di opacità informativa nel mercato immobiliare italiano, classificandole in base al loro impatto sulla stima del valore immobiliare. La novità di questa ricerca risiede nell’uso integrato di tecniche di machine learning, programmazione informatica e procedure di stima multi-parametrica al fine di comprendere e gestire l’opacità informativa nel mercato immobiliare italiano, in particolare riguardo la stima del più probabile valore di mercato degli immobili appartenenti al segmento residenziale.
A economia da Colaboração de Francesco Ramella e Cecilia Manzo: uma análise ambivalente do presente, para um futuro incerto
Authors: Dilelio Rodrigo Campos
Published: February 2023

Resenha do livro "The Economy of Collaboration: the new digital platforms of Production and Consumption" de Francesco Ramella e Cecilia Manzo, escrito em 2021.
Galeria rettet sich in die Eigenverwaltung
Authors: Tewes Werner
Published: February 2023

Galeria Karstadt Kaufhof darf das Insolvenzverfahren in Eigenregie bestreiten. Das Amtsgericht Essen hat das Verfahren eröffnet, nachdem der vorläufige Gläubigerausschuss den Weg freigemacht hatte. Wichtige Fragen zur künftigen Aufstellung des Warenhauskonzerns bleiben dennoch offen.
Schlachter passen sich dem Markt an
Authors: Lenders Dirk
Published: February 2023

Der Verlust von Exporteinnahmen, steigende Kosten, sinkender Konsum und das rückläufige Angebot an Schlachttieren zwingt die großen Fleischunternehmen zu Strategieanpassungen. Dazu zählen Automatisierung, die Sicherung des Rohstoffs durch Vertikalisierung sowie neue Geschäftszweige.
Aufgefüllt
Authors: Chernobylskaya Mayya
Published: February 2023

Der Rückzug vieler internationaler Hersteller aus Russland hat in den Supermarktregalen wenige Lücken hinterlassen. Oftmals haben heimische Produkte die westlichen Marken ersetzt. Dazwischen stehen alte Bekannte im neuen Antlitz. Ein Blick ins Getränkeregal. Mayya Chernobylskaya
„Wir wollen ein Mediahaus auf Youtube werden“
Authors: Becker Jessica
Published: February 2023

Aldi ist in der deutschen Handelslandschaft eine Institution. Doch auch der Erfinder des Discountprinzips muss um nachwachsende Generationen kämpfen. Für Aldi Nord spielt Youtube hierbei eine zentrale Rolle. Einblicke in die Social-Media-Strategie eines digitalen Spätzünders.
Griesson steigt in Chips-Markt ein
Authors: Fries Tanja
Published: February 2023

Der Süßwarenhersteller Griesson-de Beukelaer steigt in den Markt mit salzigen Snacks ein. Unter der Marke Leicht & Cross bringt das Unternehmen erstmals Chips auf den Markt.
Müller steht kurz vor dem Ziel
Authors: Murmann Christoph
Published: February 2023

Der Erwerb der deutschen Molkereiaktivitäten von FrieslandCampina durch die Unternehmensgruppe Theo Müller ist in greifbarer Nähe. Zu den Auflagen des Kartellamts gehören der Verkauf der Marke Tuffi und Einschränkungen bei Milchreis.
Whistleblowergesetz im Bundesrat
Authors: Falker Gerrit-Milena
Published: February 2023

Mit der für heute erwarteten Zustimmung des Bundesrats nimmt das Whistleblowergesetz seine letzte Hürde. Aus Sicht von Anwälten überwiegen die Vorteile den bürokratischen Mehraufwand.
Aldi Süd spricht die junge Zielgruppe an
Authors: Saal Marco
Published: February 2023

Marken müssen ja verstärkt junge Leute ins Visier nehmen. Das wissen auch die Experten von Aldi Süd. Daher hat sich der Discounter jetzt eine Werbeaktion ausgedacht, mit der er den Generationen Z und Y auf Augenhöhe begegnen will.
Kaufland punktet mit Aktionspreisen
Authors: Nusser Bernd
Published: February 2023

Aldi, hier insbesondere die Süd-Schiene, und Lidl wetteifern seit Jahr und Tag um die Preisführerschaft im deutschen Lebensmittelhandel. Mit durchaus wechselndem Erfolg. Bei der detaillierten Betrachtung von zeitlich parallel laufenden Aktionsangeboten sind die Verhältnisse allerdings eindeutig, wie eine der LZ exklusiv vorliegende Auswertung nahelegt.
Inflationsausgleich sorgt für Ärger
Authors: Wittenhagen Julia
Published: February 2023

Was die Regierung zur schnellen Linderung steigender Lebenshaltungskosten vorgesehen hat, nutzen Arbeitgeber gern als Einmalzahlung im Rahmen der Tarifgespräche: Die Inflationsausgleichsprämie wird zum Zankapfel. Noch bevor die Tarifverhandlungen in der Lebensmittelbranche starten, bauen die Betriebsräte von Nestlé und Unilever gemeinsam mit der Gewerkschaft NGG Druck auf.
Block Menü ist wieder auf Wachstumskurs
Authors: Heimig Dieter
Published: February 2023

Mit Baguettes, Aioli und verschiedenen Dressings ist die Block Menü GmbH auch im Lebensmitteleinzelhandel erfolgreich.
Özdemir disponiert um
Authors: Schirmacher Henrike
Published: February 2023

Berlin. Der Bundeslandwirtschaftsminister plant offenbar, das Gremium der Zukunftskommission Landwirtschaft um zwei Expertinnen für internationale Ernährungsarmut zu erweitern. Außerdem scheiden zwei Wissenschaftlerinnen aus dem Gremium aus, deren Positionen neu besetzt werden sollen.
N-Effizienz ist dominierendes Thema
Authors: Schaal René
Published: February 2023

Hannover. Der Bundesverband der Düngermischer (BVDM) hat zum nunmehr 43. Mal zur Jahreshauptversammlung eingeladen. Der BVDM vertritt die Interessen von aktuell 118 ordentlichen und 49 fördernden Mitgliedern. Wie vielfältig und innovativ die Branche ist, konnten die rund 130 Teilnehmer am vergangenen Freitag erfahren.
Phishing URL Detection using LSTM Based Ensemble Learning Approaches
Authors: Banik Bireswar , Sarma Abhijit
Published: February 2023

Increasing incidents of phishing attacks tempt a significant challenge for cybersecurity personals. Phishing is a deceitful venture with an intention to steal confidential information of an organization or an individual. Many works have been performed to build anti-phishing solutions over the years, but attackers are coming with new manoeuvres from time to time. Many of the existing techniques are experimented based on limited set of URLs and dependent on other software to collect domain related information of the URLs. In this paper, with an aim to build a more accurate and effective phishing attack detection system, we used the concept of ensemble learning using Long Short-Term Memory (LSTM) models. We proposed ensemble of LSTM models using bagging approach and stacking approach. For performing classification using LSTM method, no separate feature extraction is done. Ensemble models are built integrating the predictions of multiple LSTM models. Performances of proposed ensemble LSTM methods are compared with five different machine learning classification methods. To implement these machine learning algorithms, different URL based lexical features are extracted. Mutual Information based feature selection algorithm is used to select more relevant features to perform classifications. Both the bagging and the stacking approaches of ensemble learning using LSTM models outperform other machine learning techniques. The results are compared with other anti-phishing solutions implemented using deep learning methods. Our approaches have proved to be the more accurate one with a low false positive rate of less than 0.15% performed comparatively on a larger dataset.
The Meaning of Causation in Linguocognitive Aspect
Authors: Ravshanjonovna Karimjonova Shahlo
Published: February 2023

In this article the author analyzed the background of causation in linguocognitive aspect. The author compared causative verbs in two languages by translating sentences from English to Uzbek.
NEURO-LINGUISTIC PROGRAMMING IN ARMENIAN ONLINE GAMING COMMERCIALS
Authors: MOVSESYAN LILIT
Published: February 2023

The approaches and concepts of neurolinguistics come from such
scientific fields as neuroscience, linguistics, cognitive science and
neuropsychology. The sphere of neurolinguistics is predominantly concerned
with the development and perception of language through the functions of
the human brain. This is why it is also called Language neurology. One of the
core notions of neurolinguistics is neuro-linguistic programming (hereinafter
referred to as NLP) which is engaged with new, positive ways of thinking,
speaking and acting with deep intentions to pursue success in various fields.
And business is one of the fields where NLP is necessary in order to intensify
competence and productivity. Therefore, NLP is of great value for
advertising, as it allows convincingly convey messages and pursue business
goals, thereby create trust in the transaction process.
Efektivitas Penerapan Pasal 107 Ayat (2) Undang-Undang Nomor 22 Tahun 2009 tentang LLAJ Dalam Menekan Angka Kecelakaan di Kota Banjarmasin
Authors: Hafiidh Muhammad , Listiyani Nurul
Published: February 2023

The objectives to be achieved in this research are to find out how the regulation regarding the level of compliance with turning on the motorcycle headlights during the day and how the effectiveness of the motorcycle headlights obligation during the day reduces the number of motorcycle accidents. The research method used is an empirical legal research method which is also called field research by interviewing informants and knowing respondents' perceptions which are then compared to draw conclusions. The results of the study show that the regulation regarding compliance with turning on the motorcycle headlights and how the effectiveness of the motorcycle's headlight obligation during the day reduces the number of motorcycle accidents. Based on the results of research conducted by researchers, it can be concluded that, in Law Number 22 of 2009 concerning Road Traffic and Transport Article 107 paragraph (2) regarding compliance with turning on the main lights during the day for two-wheeled drivers to reduce the number of accidents in the jurisdiction of the City Police. Banjarmasin is not effective even though the number of violations of compliance with turning on the main lights during the day for two-wheelers is decreasing.
Characterizing the automatic radon flux Transfer Standard system Autoflux: laboratory calibration and field experiments
Authors: Grossi Claudia , Rabago Daniel , Chambers Scott , Sáinz Carlos , Curcoll Roger , Otáhal Peter P. S. , Fialová Eliška , Quindos Luis , Vargas Arturo
Published: February 2023

Abstract. High-quality, long-term measurements of terrestrial trace gas emissions are important for investigations of atmospheric, geophysical and biological processes to help mitigate climate change, protect the environment, and the health of citizens. High-frequency terrestrial fluxes of the radioactive noble gas 222Rn, in particular, are useful for validating radon flux maps, used to evaluate the performance of regional atmospheric models, to improve greenhouse gas emission inventories (by the Radon Tracer Method) and to determine Radon Priority Areas for radiation protection goals. A new automatic radon flux system (the Autoflux) was developed as a Transfer Standard (TS) to assist with establishing a traceability chain for field-based radon flux measurements. The operational characteristics and features of the system were optimized based on a literature review of existing flux measurement systems. To characterize and calibrate the Autoflux a bespoke radon Exhalation Bed (EB) facility was also constructed with the intended purpose of providing a constant radon emanation under a specific set of controlled laboratory conditions. The calibrated Autoflux was then used to transfer the derived calibration to a second continuous radon flux system under laboratory conditions, both instruments were then tested in the field and compared with modeled fluxes. This paper presents: i) a literature review of state-of-the-art radon flux systems and EB facilities; ii) the design, characterization and calibration of a reference radon EB facility; iii) the design, characterization and calibration of the Autoflux system; iv) the calibration of a second radon flux system (INTE_Flux) using the EB and Autoflux, with a total uncertainty of 9 % (k=1) for an average radon flux of ~1800 mBq m−2 s−1 under controlled laboratory conditions; and iv) an example application of the calibrated TS and INTE_Flux systems for in situ radon flux measurements which are then compared with simulated radon fluxes. Calibration of the TS under different environmental conditions and at lower reference fluxes will be the subject of a separate future investigation.
An Automated Online Field Instrument to Quantify the Oxidative Potential of Aerosol Particles via Ascorbic Acid Oxidation
Authors: Utinger Battist , Campbell Steven John , Bukowiecki Nicolas , Barth Alexandre , Gfeller Benjamin , Freshwater Ray , Ruegg Hans-Rudolf , Kalberer Markus
Published: February 2023

Abstract. Large-scale epidemiological studies have consistently shown that exposure to ambient particulate matter (PM) is responsible for a variety of adverse health effects. However, the specific physical and chemical properties of particles that are responsible for observed health effects, as well as the underlying mechanisms of particle toxicity upon exposure, remain largely uncertain. Studies have widely suggested that the oxidative potential (OP) of aerosol particles is a key metric to quantify particle toxicity. OP is defined as the ability of aerosol particle components to produce reactive oxidative species (ROS) and deplete antioxidants in vivo. Traditional methods for measuring OP using acellular assays largely rely on analyzing PM collected in filters offline. This is labor intensive and involves a substantial time delay between particle collection and OP analysis. It therefore likely underestimates particle OP, because many reactive chemical components which are contributing to OP are short-lived and therefore degrade prior to offline analysis. Thus, new techniques are required to provide a robust and rapid quantification of particle OP, capturing the chemistry of oxidizing and short-lived highly reactive aerosol components and their concentration dynamics in the atmosphere. To address these measurement shortcomings, we developed a portable online instrument that directly samples particles into an ascorbic acid-based assay under physiologically relevant conditions of pH 6.8 and 37 °C, providing continuous accurate OP measurements with a high time resolution (5 mins). The instrument runs autonomously for up to three days and has a detection limit of about 5 µg/m3 in an urban environment, which allows the characterization of particle OP even in low-pollution areas.
Sap flow and leaf gas exchange response to drought and heatwave in urban green spaces in a Nordic city
Authors: Ahongshangbam Joyson , Kulmala Liisa , Soininen Jesse , Frühauf Yasmin , Karvinen Esko , Salmon Yann , Lintunen Anna , Karvonen Anni , Järvi Leena
Published: February 2023

Abstract. Urban vegetation plays an important role in offsetting urban CO2 emissions and mitigating heat through tree transpiration and shading. With frequent heatwave events and the accompanying drought, the functioning of urban trees is severely affected in terms of photosynthesis and transpiration rate. The detailed response is however still unknown despite tree functioning having crucial effects on the ecosystem services they provide. We conducted sap flux density (Js) and leaf gas exchange measurements of trees (Tilia cordata, Tilia × europaea, Betula pendula, Malus spp.) located at four types of urban green areas (Park, Street, Forest, Orchard) in Helsinki, Finland, over two contrasting summers 2020 and 2021. Summer 2021 had a strong heatwave and drought, whereas summer 2020 was more typical for Helsinki. In this study, our aim was to understand the responses of urban tree transpiration and leaf gas exchange to heatwave and drought and examine the main environmental drivers controlling the transpiration rate during these periods in urban green areas. We observed varying responses of tree water use during the heatwave period at the four urban sites. Js was found to be 35–67 % higher during the heatwave as compared to the non-heatwave period at the Park, Forest, and Orchard sites but no significant difference was found at the Street site. Our results showed that Js was higher (31–63 %) at all sites during drought as compared to non-dry periods. The higher Js during the heatwave and dry periods were mainly driven by the high atmospheric demand for evapotranspiration represented by the vapor pressure deficit (VPD), suggesting that the trees were not experiencing severe enough heat or drought stress that stomatal control would have decreased transpiration. Accordingly, maximum assimilation (Amax), stomatal conductance (gs), and transpiration (E) at the leaf level did not change at the four sites during heatwave and drought periods. However, gs was substantially reduced during the drought period at the Park site. VPD explained 55–69 % variations in the daily mean Js during heatwave and drought periods at all sites except at the Forest site where the saturation of Js at high VPD was evident due to low soil water availability. The heat and drought conditions were untypically harsh for the region but not excessive enough to restrict stomatal control and the increased transpiration indicating that ecosystem services such as cooling was not at risk.
Fractionation of stable carbon isotopes during microbial propionate consumption in anoxic rice paddy soils
Authors: Conrad Ralf , Claus Peter
Published: February 2023

Abstract. Propionate is an important intermediate during the breakdown of organic matter in anoxic flooded paddy soils. Since there are only few experiments on carbon isotope fractionation and the magnitude of the isotopic enrichment factors (ε) involved, we measured propionate conversion to acetate, CH4 and CO2 in anoxic paddy soils. Propionate consumption was measured using samples of paddy soil from Vercelli (Italy) and the International Rice Research Institute (IRRI, the Philippines) suspended in phosphate buffer (pH 7.0), both in the absence and presence of sulfate (gypsum), and of methyl fluoride (CH3F), an inhibitor of aceticlastic methanogenesis. Under methanogenic conditions, propionate was eventually degraded to CH4 with acetate being a transient intermediate. Butyrate was also a minor intermediate. Methane was mainly produced by aceticlastic methanogenesis. Propionate consumption was inhibited by CH3F. Whereas butyrate and CH4 were 13C-depleted relative to propionate, acetate and CO2 were 13C-enriched. The isotopic enrichment factors (εprop) of propionate consumption, determined by Mariotti plots, were in a range of -8 ‰ to -3.5 ‰. Under sulfidogenic conditions, acetate was also transiently accumulated, but CH4 production was negligible. Application of CH3F hardly affected propionate degradation and acetate accumulation. The initially produced CO2 was 13C-depleted, whereas the acetate was 13C-enriched. The values of εprop were -3.5 ‰. It is concluded that degradation of organic carbon via propionate to acetate and CO2 involves only little isotope fractionation. The results further indicate a major contribution of Syntrophobacter-type propionate fermentation under sulfidogenic conditions and Smithella-type propionate fermentation under methanogenic conditions. This interpretation is consistent with data of the microbial community composition published previously for the same soils.
An 8-day composited 36 km SMAP soil moisture dataset from 1979 to 2015 produced using a random forest and historical CCI data
Authors: Yang Haoxuan , Wang Qunming , Zhao Wei , Atkinson Peter
Published: February 2023

Abstract. Soil moisture (SM) plays a significant role in many natural and anthropogenic systems which are essential to supporting life on Earth. Thus, accurate measurement and assessment of changes in soil moisture globally is of great value, including long-term historical assessment. Since the on-board cycle and detailed parameters of disparate sensors are different, the European Space Agency established the Climate Change Initiative (CCI) program to harmonize the available multisource SM data, producing long time-series surface SM datasets starting from 1978 to the present. However, the Soil Moisture Active Passive (SMAP) mission, launched in 2015, has shown more satisfactory performance in both spatial accuracy and in capturing pattern of temporal changes. In this paper, a random forest (RF) model was proposed to extend the superior SMAP dataset historically (named RF_SMAP), using the corresponding CCI data time-series. We assumed that the temporal changes in the SMAP dataset are similar generally to those in the available CCI dataset. Accordingly, the RF model was constructed using the temporal characteristics extracted from the CCI SM v05.2 data (coupled with three terrain characteristics and two location characteristics), which was migrated to the prediction of the RF_SMAP dataset. The available in-situ SM data and the real SMAP data from April 2015 to April 2016 were used as references to validate the predicted RF_SMAP data. It was shown that compared with the CCI dataset, the predicted RF_SMAP dataset is closer to the in-situ SM data and the real SMAP data. Moreover, the historical RF_SMAP dataset is more accurate than the widely used Global Land Evaporation Amsterdam Model (GLEAM) dataset in terms of average root mean square error (RMSE), bias (Bias), and Kling-Gutpa efficiency (KGE). Thus, the RF_SMAP dataset was shown to be a reliable substitute for the historical CCI dataset, with an unbiased root mean square error (ubRMSE) of 0.035. The new long time-series RF_SMAP dataset, which will be available to download, will be of great value for a range of research in applications such as climate assessment, agricultural planning, food insecurity monitoring and drought assessment and monitoring.