bluuebunny/crossref_metadata_2025 huggingface dataset:
Influence of Abattoir Wastes on Soil Microbial and Physicochemical Properties
Authors: Dan Emmanuel , Fatunla Kayode , Shuaibu Solomon
Published: February 2023

Influence of abattoir wastes on physicochemical and microbiological properties of soil samples obtained from Akwa Ibom State, Southern Nigeria were investigated using standard analytical and microbiological methods. Studied abattoirs and the control soils were in the sandy-clay-loamy soil category with varied quantities of sand, silt and clay. Bulk density, pH , electrical conductivities, salinity, moisture content, total organic and carbon content, cation exchange capacities, total petroleum hydrocarbon, nitrogen and phosphorus contents of studied abattoir soils were higher than in control. Essential elements (K, Na, Ca, and Mg) and trace metals (Fe, Zn, Cd, Cu, Pb, Cr and Ni) levels were also higher in abattoir soils than in control though were within permissible limit in soil except for Fe. Metal pollution index (MPI), enrichment factor (EF), geo-accumulation index (Igeo), degree of contamination (Cdeg) and pollution load index (PLI) of trace metals have also been calculated using existing pollution models. Microbial studies revealed total heterotrophic bacteria ranged from 6.41±0.43 to 7.91±0.58 log10CFU/g while fungal count ranged from 4.94±0.26 to 5.79±0.34 log10CFU/g. Among the four (4) locations, IK2 had the highest heterotrophic bacterial densities of 7.91±0.58 log10CFU/g while IK1 had the highest fungal count of 5.79±0.34 log10CFU/g. A total of six (6) bacteria (Klebsiella, Micrococcus, Pseudomonas, Bacillus, Escherichia and Enterobacter) and two (2) fungi (Aspergillus and Penicillium) species were isolated. The study revealed a significant (p=0.05) increase in the number and varieties of microorganisms most of which may be pathogenic but are more often than not indicators of recent faecal pollution in the soil impacted with the abattoir wastes.
Corrosive Behaviors of Crude Oils and their Effects on Ferrous Metals
Authors: Aluvihara Suresh , Premachandra Jagath K.
Published: February 2023

Crude oil is an essential natural resource regarding the day today industrial applications within adverse experiences on some materials such as the corrosion on metals which is usually known as the formation of metal oxides, sulfides or hydroxides on the metal surface itself. In the current research there were considered the effect of elemental sulfur, mercaptans, organic acids and salts on the corrosion rates of seven different types of ferrous metals. The chemical compositions of ferrous metals were detected by XRF detector. Such corrosive properties of both crude oils were tested by standard methods and adequate instruments. A set of equal sized metal coupons from each metal type were immersed in both crude oils separately and the corrosion rates of each type of metal was determined in order to 15, 30 and 45 days from the immersion by the weight loss method while observing the corroded metal surfaces through an optical microscope. The initial hardness and the hardness after corrosion on each metal coupon were tested by Vicker’s hardness tester and the both ferrous and copper concentrations in each crude oil sample were tested by atomic absorption spectroscopy after the interaction with metals. According to the results there were observed strong corrosive tendency from Das Blend crude oil than the Murban crude oil. There were found relatively higher corrosion rates of carbon steels, relatively lower corrosion rates of stainless steels and intermediate corrosion rates form Monel in both crude oils. Most of metals showed some higher corrosion rates in Murban crude oil than the corrosion rates of the same metal in Das Blend crude oil eventually.
Preliminary Assessment for the Potential of Citrus Limetta Peel Waste for Bioethanol Production under Indian Conditions
Authors: Prabhakar Vinay , Singh S. K.
Published: February 2023

Brazil is the top producer of citrus fruits in the world with 20 million tons annually while India stands 5th on the list with total production of 6,286,000 tonnes annually. Citrus limetta being the third most cultivated species of citrus after orange and lemon with 4,200,000 metric tonnes produce annually in the world. CLPW is pectin rich agro waste and can utilised for the production of bioethanol which can be used as a substitute for the conventional fuel as it is cleaner and cheaper fuel source. On overviewing different research work it can be concluded that fruit peel waste especially citrus fruit has a huge potential for bioethanol production rather discarded into the environment. The carbohydrates content of the solid waste can be determined by using Anthrone method. The fermentation is done in the bioreactor using the combination with the maximum reducing sugar yield and using S. cerevisiae as the microorganism. Dichromate method used for the analysis of ethanol production. The moisture content of waste was 80.59% of total weight. The average carbohydrates content of sample was found out to be 62.35% on wet weight whereas the ash content was 10.51% on dry weight basis. With increase in acid concentration there is decrease in reducing sugar yield and vice-versa. With increase in temperature there is increase in reducing sugar yield. It can also be concluded that reducing sugar yield was maximum at 150˚C and without acid. It can be also concluded that rather throwing the peel waste it can be used as a source of energy production. It can be also concluded that the method used for treatment of waste can be serve as a tool for waste management.
Toward Zero Energy: Active and passive design strategies to achieve net zero Energy Building
Authors: Ahady Shambalid , Dev Nirendra , Mandal Anubha
Published: February 2023

Buildingsare found to be an essential part of the needed transition towards energy sustainability. In the past few years, there have been growing interests in net zero energy buildings (NZEB) adapted worldwide. The minimized energy demand and airtightness of a passive house and the low energy buildings have provided in the past a step forward to the energy efficiency goal and the net-zero energy building. Implementation of proven energy efficiency technologies offers the world the fastest, most economical, and most environmentally benign way to alleviate threats. This paper will discuss Net Zero Energy Building definition and design strategies targeting for energy efficiency and environmental sustainability. The literature shows that to improve the integrated performance of the building and to achieve the goal of energy efficient and NZEB, appropriate active and passive design strategies should utilize. Also, energy demand should reduce to a minimum, through energy efficient building designs, leaving only a fraction of the energyrequired to be covered by renewable energy generation.
Dependency of Output Signal to Noise Ratio on Output Power and Signal to Noise Ratio at Reference Path in the Adaptive Noise Cancellation Technique
Authors: Deo Jaspreet Singh
Published: February 2023

In Adaptive noise cancelling method uses two inputs one is primary input and other is the reference input. A “primary” input the combination of main signal and noise whereas a “reference” input contains correlated noise within the primary signal. The difference of reference input from primary gives the noise free signal. It is verified that signal to noise ratio at reference path impact the signal to noise ratio at output, and by decreasing the signal to noise ratio at reference path increase in signal to noise ratio achieved. Also, by decreasing changing the output power a SIR changes immensly.
Applicability of Finite Element Method for Prediction of Stress Concentration on Welded Joints with Defects
Authors: V. Gautham , V. Prabhu Raja , N. B. Parthasarathy
Published: February 2023

Uncertainty in manufacturing process, methodologies and environmental factors will lead to occurrence of flaws in the welded structures. Certain critical weld defects like lack of fusion, slag inclusion and cold cracks embedded during welding will impact the structural life of the structures. Planar defects have to be considered seriously than volumetric defects. An attempt is made to study the effect of weld defects on the structural integrity of components. The experimentation was conducted on the butt joint specimen and it is on par with numerical results. The present work involves the applicability of the finite element method to predict the stress on welding joints with defects using a finite element software and compare results with weldments with zero defects.The defects are simulated experimentally and similar defects are measured using radiography and the same in modelled numerically to predict the stress induced in specimens.
Design and Development of Inertia Dynamometer for FSAE Application
Authors: Kaushik Keshav , Singh Guru Deep , Jain P. K.
Published: February 2023

This paper discusses the development process of a reliable and cost-effective inertia dynamometer for FSAE application.The testing procedure is to accelerate an inertial mass (flywheel) from rest to its maximum speedand calculate the engine power versus speed using the inertia of the flywheel and its rate of change of angular speed. The dimensions of the inertial load, bearings, shaft and foundation have been selected based on theoretical calculations and structural analysis. A Hall- effect sensor has been used to measure instantaneous speed during test. This data is logged through Arduino-Uno and processed using MATLAB and Ms-Excel. The results were satisfactorily similar to that from the power curve supplied by the OEM and engine model developed on Ricardo WAVE software hence proving the accuracy of the dynamometer.
Design and Development of Semi-Automatic Gear Changing Module by using Pneumatic Drives
Authors: N. Karthik , S. Sabari Sriram , S. Arun Prasad
Published: February 2023

This is the research work regarding the development of pneumatic gear changing module which helps to reduce the gear changing time and increases driver's feasibility on changing gears. The gear changing action is actuated by the pressurized air from the compressor via a pneumatic cylinder to the mechanism. When the driver actuates the push button manually, the gear changing module is actuated by a solenoid valve and the gear is shifted in a shorter time. Additionally, a load device is used to control the speeds of input and output shafts of the gearbox. This method also eliminates the clash due to misplacement of gears, in case of mesh type gearboxes, since; the gears are changed manually by push buttons.
Wired and Wireless Modes of Communication and their Comparison
Authors: Raj Uttpal , Kumari Naresh
Published: February 2023

Communication is basically the method used for transferring the message/information from one place to another. There are various elements used in this process. All the elements have their own specific roles. Transducer helps in conversion of one energy form to another, it converts message signal to electrical signal. Transmitter transmits the signal from transducer to channel. Transmitter basically encodes the data after amplifying it and decodes the same data. Channel carry the information from source to destination. Channel also carry noise including the output as an error. This is the basic process of communication. This process works the same for wired communication and wireless communication. These two type of communication methods have different advantages as well as disadvantages but still the process is same. The research aspects in communication technology have vast future.
Experimental Analysis of Solar Air Heater Duct having Square Protrusions as Roughness Geometry
Authors: Singh Jasjeevan , Singh Varinder
Published: February 2023

An experimental investigation has been carried out on heat transfer and friction characteristics by using square type protrusions as roughness geometry in the solar air heater duct Data have been generated for both the smooth as well as roughened absorber plate for fully turbulent flow in the range of system and operating parameters. Nusselt number and friction factor correlations have been developed by using the experimental data for predicting performance of the system having investigated type of roughness geometry.
Implementation of efficient data storage management using Common Corporate Social Responsibility System
Authors: Gupta Nikita , Mishra Mansi , Kumari Neha
Published: February 2023

In the proposed system is overcoming the drawbacks of another available CSR systems by providing the COMMON CSR System for CSR activities with efficient storage management in place of manual record maintenance. Currently, there is no available dataset of various CSR activities, therefore the record of these activities are a big concern, and this system provides the record maintenance of data efficiently. One of the incidents of attack on world trade centre, New York (2001), emphasizes us to think about data losses and recovery. Data loss is a major inconvenience that disrupts many functions of corporate activities entertained. This system brings the main focus on efficient storage management by using Excel Sheet because it is convenient to recover data and if required, it is easy to convert it in any other format. This System automatically deletes the data after any specified time period and transfer it in an Excel Sheet. The storage in the Excel Sheet can be used for data analysis and other related activities to extract valuable information. This Common CSR system also provides a user-friendly environment for a better interaction and assistance to the new user through a Chatbot.
Study on Adequacy of Functional Characteristics of a Typical Urban Waste Water Treatment Plant
Authors: Shokeen Tarun , Singh S. K. , Singh Geeta
Published: February 2023

This study examines the presence of pollution of river Yamuna in the city of Delhi. The condition of river Yamuna is deteriorating day by day. The main cause of this is the poor standard treated sewage from the sewage treatment plants being dumped into drains which directly meet into river Yamuna. In this study I audited Keshopur 40 MGD sewage treatment plant which works on activated sludge process in which Mixed Liquor Suspended Solids (MLSS) is the prime concern for the proper functioning of plant and checked the adequacy of the various functional units by comparing the detention time of each and every unit with the standard detention time given by code. Activated Sludge Process involves aeration and a biological flock composed of bacteria and protozoa to convert non settle particles into the settle one.ASP provides one of the highest degree of treatment within the limited cost involved. In this study various recommendations are also given for increasing the efficiency of sewage treatment plant.
A Deep De-noising Neural Network to Mitigate Noise in Computed Tomography Images
Authors: Gouher Mohammad Fareeda Madeen , Mohammad Md Baig
Published: February 2023

Liver cancer is a cause of high mortality worldwide. Early detection can save lives and help the medical practitioners to plan the treatment. Blood tests, biopsy and imaging techniques like CT, MRI are widely used in the diagnosis of the liver cancer.Noise contaminated CT Image suffers with low resolution and often leads to wrong diagnosis which may lead to improper treatment.Deep denoising Neural Network is used to mitigate the effects of noise on CT images. Deep denoising neural network outperform other filtering methods like mean, median, wiener filters on CT images of liver from cancer imaging archive (TCIA)
Identification of the Barriers of Reverse Supply Chain
Authors: . Sunil , Kumar Dharmanshu , Mehta Udit , Kumar Rakesh
Published: February 2023

Reverse supply chains represent an opportunity to create a value stream, not financial loss. Reverse supply chains deserve as much attention at the corporate level as forward supply chains and should be managed as business processes that can create value for the company. Many manufacturing firms have not yet adapted reverse supply chain but view it as the great nightmare to their organizational system. Like many other system, reverse supply chain has also its critical success factors. This research aims to identify the barriers of reverse supply chain management which invariably present in the system. Among the critical success factors, those perform below the threshold were identified as barrier using fuzzy logic technique.
Effect of Temperature on Wear Rate and Coefficient of Friction of Railway Brake Block
Authors: Kumar Vishal , Yadav Nishant , Kumar Prem , Lal Roop
Published: February 2023

Braking is a very complex process in overall railway assembly, braking system has a great importance and contribution towards the safety. During braking a number of phenomenon occurred like mechanical, thermal, electrical etc. which led to the high forces act on the brake blocks of railway results in thermal cracks, reduced life of blocks. It is estimated that a minimum of 60 brake shoes or brake blocks are used in the railway wagons which have to be changed within a month. In our study, author investigated and analyzed the braking tribology characteristics i.e. to determine the wear rate and coefficient of friction at a constant frequency at different temperature by keeping the stroke length constant. The experiment reveals the rate of wear and coefficient of friction varying at ambient and in summers during to continuous exposure of brake block for a fixed distance moved. The experiment is performed on the liner reciprocating tribometer by using stainless steel pin without any aid of lubricating material.
PoryGON: A Value-added Models Factor for C2C2B
Authors: Akihabara Shimada , Schlomi Mattan
Published: February 2023

PoryGON is a value-added models factor for consumer-to-consumer-to-business (C2C2B) storage, trade, and exchange networks based on security software to protect inter-hospital patient information distribution. We describe the process of modifying the program to handle C2C2B type information exchange and use a simulated stock market with a central business and 10000 consumers to test the effects of the software relative to a simulation in its absence. Effects on business profitability were significantly and consistently positive, and the software at no point showed signs of reduced performance at the maximum operational demands of the simulation. PoryGON’s utility as a digital adjuvant to C2C2B networks is demonstrated and elaborated on.
Analysis of Embedded Designs in Mechatronic Systems
Authors: Arnold Kwofie
Published: February 2023

As technology rises in almost every field, mechatronic systems are of no exception as embedded systems are incorporated as part of their design. This introduces mechatronic system to high computer intelligence manipulations and high task performance, However, the story is not always the same as engineers are unable to implement efficient embedded designs for mechatronics systems. Embedded mechatronic systems rely on many factors. Some include vibration, electrical and electromagnetic, mechanical and the intelligence of the software component. In addition, reducing the associated cost, size, and complexities for process innovation becomes highly significant. The project analysis efficient design techniques for embedded systems which includes design robustness, intelligent embedded system software, power consumption and memory optimization. Embedded systems have become ubiquitous and as a result optimization of the design and performance of programs that run on these systems have continued to remain as significant challenges to the computer systems research community
Causes and Effects of Delays in Construction Projects: Review
Authors: Rajkumar K. , Anandakumar S.
Published: February 2023

Development .Projects .are .becoming .unpredictable .due .to .cost .overwhelm. .This .overwhelm .now .and .again .results .either .in .postponement .or .deficiency .or .another .such .troubles. .In .Nepali .development .industry .conventional .methodology .is .dominatingly .stylish .in .practically .everything .of .the .tasks. .Distinguishing .proof .of .basic .achievement .elements .are .going .to .be .useful .to .plan .compelling .techniques .for .limiting .the .expense .of .Construction .Projects. .the .overall .target .of .the .this .exploration .paper .is .to .investigate .all .the .many .elements .contributing .the .value .invade .and .distinguishing .the .essential .components .of .circumstances .and .logical .results .of .deferral .in .development .venture. .Advisors .and .Contractors .are .talked .with .by .and .by .to .urge .the .commonsense .issues .through .an .summary .poll. .the .acceptable .responses .are .gathered .and .reasonable .approaches .for .taking .care .of .the .problems .are .figured .which .are .appropriate .for .our .Nepali .Scenario. .The .outcomes .demonstrated .that .venture .alteration .must .be .required .with .for .decreasing .the .convenient .finish. .Specifically, .elevated .level .execution .of .the .venture .directors, .standard .administration .rehearses, .wide .appropriation .of .present .day .the .executives .devices, .successful .time .and .quality .administration, .and .procedures .and .group .association .within .the .undertaking .are .seen .as .critical .things .for .venture .the .board. .There .are .six .factors .that .influence .delays .in .development .venture .which .incorporates: .time .overwhelms .cost .invade, .contest, .intervention, .complete .relinquishment; .and .case. .The .aftereffects .of .examination .demonstrated .time .invade .and .price overwhelm .were .the .2 .most .conventional .impacts .of .postponements .in .development .venture.
Design of Dielectric based Unimorph for enhanced Bending
Authors: Singh Ashutosh , Bhaskar Jitendra
Published: February 2023

It is vital to determine or extract the highest obtainable wind energy at any wind speed because of the natures unforeseeable wind limitations. Therefore, a smart controller that can monitor the extreme pitch irrespective of wind velocity. This article concentrates on several previous and present techniques for achieving maximum wind energy capacity. The maximum power point tracking (MMPT) solution is numerous, but the issues lends itself to their efficient selection and requires expert understanding about every method to choose an efficient MPP method, as such method alone presents some benefits and drawbacks. Different MPP techniques are discussed and compered in terms of convergence moment, effectiveness, training and implementation complexity and they are characterized based on continual wind speed as well as variable wind speed.
The Malaysian Dilemma: Constructing a Sustainable Economy in the Post-COVID-19 Era
Authors: Annamalah Sanmugam , Paraman Pradeep
Published: February 2023

COVID-19 outbreak has been articulated as a global public health emergency by the World Health Organization (WHO). The expeditiousness and the repercussion of COVID-19 to the worldwide economy is unprecedented. The crisis is totally unique and abysmal due to its reciprocal effect on the pandemic as it explicitly observes an inversion of capital inflows, creating competitive and comparative financial instability in the commercial and public sectors. The crisis can be evaded if local or international investors effectively evaluate Malaysian's primary macroeconomic and fundamental structural conditions. The essential drivers are innovation and capital, whereby the way to forestall future crisis is to democratize the economy. The authorities may have to accomplish more to secure economic activities recovery, as certain components of the economy, such as manufacturing will see a quicker turnaround in comparison to the tourism and travel industry. This may mean giving further financial assistance, particularly to the most unfortunate 40% of the populace. This pandemic has likewise underscored the requirement for Malaysia to set up a more grounded social security framework that is practical and less divided to improve the welfare system, both during the recuperation and beyond. Such a framework would ensure hedging towards evolving trends of employment and income derivation.
Reshaping the Image of Indian Pilgrim Tourism- A Case of Vrindavan, Mathura
Authors: Gupta Vaishali , Nair Preeti
Published: February 2023

The research paper is about built environment and development of pilgrimage in India.to study how important is there need for pilgrimage tourism to be focused on and why it is required by analyzing the current condition of Indian pilgrim sites in context of its built environment which includes various factors of these places due to which various issues and problems are being faced by studying various pilgrim sites of different location with different cultural and architectural heritage aspect. and then understand the need for betterment of these places by finding vital solutions to improve the built environment of pilgrim sites with various strategies and increase the tourist inflow to such places as pilgrim tourism in India contribute to a large part of social, cultural heritage to maintain the dignity of Indian heritage by redeveloping or conserving of these sites. Various government bodies had also come up and private organization to heal and preserve these sites and proper management of high inflow of tourist as these sacred sites had a limited holding capacity and resources which could not fulfill an excess amount of tourist also with time the heritage infrastructure are getting deteriorated without proper care.so the aim of this research paper is to specify development strategies for Indian pilgrim sites to enhance built environment by various objectives that are to create a timeline of the development occurred in the pilgrim region by understanding the history through the impact of various invasions and various cultural, socio-economic aspects. Finding out solutions for tackling the issue of mass-gathering and mass- movement in these pilgrim sites due to increasing urban sprawl with the passing time and at the peak time where these issues increase more that are due to lack of resources, facilities, accommodation for tourist.
Face Mask Detection using Convolutional Neural Networks
Authors: Singh Amrit , Wadhwa Chirag , Kedia Ritik , Madan A. K.
Published: February 2023

COVID-19 pandemic has rapidly affected our day-to-day life disrupting the world trade and movements. Wearing a protective face mask has become a new normal. Soon, many public service providers will ask the customers to wear masks correctly to avail of their services. Therefore, face mask detection has become a crucial task to help global society. This paper presents a simplified approach to achieve this purpose using some basic Machine Learning packages like Tensor Flow, Keras, Open CV and Scikit-Learn. The proposed method detects the face from the image correctly and then identifies if it has a mask on it or not. As a surveillance task performer, it can also detect a face along with a mask in motion. The method attains accuracy up to 92.75%. We explore optimized values of parameters using the Sequential Convolutional Neural Network model to detect the presence of masks correctly.
Application of MCDM/MADM Approach Entropy-TOPSIS in Turning of AA6061
Authors: Rao Ch Maheswara , Kumar B B Ashok , Subbaiah K. Venkata
Published: February 2023

In the present work, an experimental investigation has been conducted to optimize the cutting parameters during turning of AA6061-T6 on Lathe in dry conditions. CVD made coated carbide inserts (WEDIA CNMG 120404, CNMG 120408) are used as cutting tools. Cutting speed (1000, 2000, 3000, 4000 RPM), feed (0.05, 0.1, 0.15, 0.2 mm/rev), depth of cut (0.5, 1, 1.5, 2 mm) and Nose radius (0.4, 0.8 mm) were considered as fixed parameters. A mixed level orthogonal array (L16) from taguchi has been adopted for the experiments. The multiple performances of Material Removal rate (MRR) and Roughness characteristics (Ra and Rz) were optimized by a hybrid Entropy-TOPSIS approach. The results revealed that the nose radius has the most predominant effect on the multiple responses.
Comparative Study of CMOS Logic and Modified GDI Technique for Basic Logic Gates and Code Convertor
Authors: Sehrawat Arjun , Khanna Vandana , Jindal Kushal
Published: February 2023

For designing low power digital circuits with better reliability and performance along with less propagation delay, Gate Diffusion Input (GDI) is one such technique. It also significantly reduces the area and delay of a circuit. It is a low power technique which requires a smaller number of transistors to achieve desired outputs with lower design complexity as compared to CMOS logic or Pass Transistor Logic. In a basic GDI cell, 3 terminals namely Gate, Source and Drain are treated as inputs. In this work, circuits like logic gates, and Binary to Gray code convertor have been designed using CMOS logic and a Modified GDI technique. Also, the power dissipation of all these circuits have been calculated and compared for CMOS and Modified GDI. The designing and simulations have been done on Cadence Virtuoso tool in 90 nm technology and power supply voltage has been taken as 1 V.
Experimental and numerical studies of electrolyte concentration effect in electrochemical discharge based micro-drilling
Authors: Rajput Viveksheel , Goud Mudimallana , Suri Narendra Mohan
Published: February 2023

Electrochemical discharge based micro-drilling (ECDD) is a hybrid machining process that involves the thermal heating of the sparks and etching action of the electrolyte for material removal mechanism. The concentration of the electrolyte plays a vital role in determining the material removal rate (MRR) during the micro-hole drilling process since a higher depth is desired. Despite numerous experimental studies, the reporting of numerical studies concerning the effect of electrolyte concentration on MRR is still scarce. The present article focuses on the development of a finite element based thermal model for studying the MRR of glass material concerning electrolyte concentration. The model is validated using previously reported as well as present experimental studies. MRR is observed to be in fair agreement with the experimental MRR. Results revealed that the MRR improves with the increase in electrolyte concentration due to the increase in the imported heat flux over the work material. MRR improvement is the combined result of an increase in thermal energy as well as an increase in hydroxide (OH) ions that further enhances the chemical etching action. The present study successfully demonstrates the application of numerical aspects for analyzing the MRR in the ECDD process concerning electrolyte concentration.
Electricity Generation Potential of Cow Paunch from Abattoirs in Akure, Ondo State, Nigeria
Authors: Adegunloye Deke Victoria , Omopariola Ebunoluwa
Published: February 2023

The potential for electricity generation from cow paunch was investigated using microbial fuel cell. The cow paunch was collected from two (2) abattoirs; BOD, COD, Total Solids, Total Volatile Solids, Total Organic Carbon, pH, temperature, and electrical conductivity were evaluated. Isolation and identification of microorganisms from the cow's paunch was done. Cow paunch was used as the substrate in the anode chamber while potassium ferricyanide was used in the cathode chamber as the electron acceptor. The current and voltage generated in the set up were monitored for 21 days using a digital multimeter. Results from this experiment revealed that the highest bacterial population of 5.11 × 108 cfu/g for aerobic bacteria and 3.09 × 108 cfu/g for anaerobic bacteria was observed in Topland cow paunch. Bola cow paunch had an aerobic bacteria population of 1.01 × 107 cfu/g and a 9.83 × 106 anaerobic bacteria population. There were spontaneous increases and decreases in the voltage and current readings during the experiment. The Topland cow paunch generated the highest voltage of 942mV on day 2 and a current of 4.63mA on day 1 of the experiment. The Bola cow paunch generated its highest electric voltage of 901mV on day 9 evening of the experiment, generating its highest current of 3.04mA on day 3 afternoon of the experiment. It is concluded from the findings of this research that cow paunch has a high potential to produce electric current and voltage due to the diversity of electogenic microorganisms in them, and concurrently reduce the harmful effect of direct disposal of cow paunch on the environment.
Wastewater Quality- It’s Impact on the Environment and Human Physiology: A Review
Authors: Owhonka Aleruchi , Fubara Egbono Frank , Justice Otto Buduka
Published: February 2023

Wastewater is a major contributor to a variety of water pollution problems. They are generated continuously without adequate treatment. Poor wastewater treatment facilities result in inadequate treatment of this wastewater that is discharged into receiving water sources, resulting in pollution. The poor quality of discharged wastewater is responsible for the degradation of the receiving water body. Microorganisms associated with wastewater play many beneficial roles in the systems, a great number of them are considered to be critical factors in contributing to numerous waterborne diseases. Also, wastewater has been shown to contain a variety of anthropogenic compounds, many of which have endocrine-disrupting properties. Wastewater should be treated efficiently before discharge to avert pathophysiological risk to the user of these water resources and the aquatic ecosystem. The release of raw and improperly treated wastewater onto watercourses has both short-and long-term effects on the environment and physiology of the people. The only way to reduce the impact of wastewater on the environment, human physiology, and public health is proper enforcement of water and environmental laws to protect both rural and urban communities and also the adequate treatment of wastewater before discharge. To achieve unpolluted wastewater discharge into receiving water bodies, careful planning, adequate treatment, regular monitoring, and appropriate legislation are necessary.
Ferdinand Georg Waldmüller, un destin encore inaccompli
Authors: Streicher Corinne
Published: February 2023

Commentaire suivant les expositions au petit palais du Musée du Louvre, 2009 (cf. le livre de l’exposition (note 1), et au Musée du Belvédère, Vienne 2023.
The use of information technology in biology lessons in the context of modernization of education
Authors:   Павлодар педагогикалық университеті, Павлодар қ., Қазақстан, Корогод Н.П. , Байкадамова А.А.
Published: February 2023

Биологияны зерттеуге ақпараттық-коммуникациялық технологияларды енгізу: сондай-ақ биология тапсырмаларында білім алушылардың оқу-танымдық жұмысын ынталандыруға мүмкіндік береді; білім алушылар мақсатында балалардың жеке басының толық өзін-өзі жүзеге асыруына ықпал ететін қолайлы қалыптастырушы саланың қалыптасуына кепілдік береді; білім алушылардың оқу-танымдық уәжін арттырады; оқушылардың биологиядан сапалы білім алуына кепілдік береді. Қазіргі қоғамды ақпараттандыру, қазіргі уақытта ең маңызды мәселелердің бірі болып саналады. Бұл мәселе қоғамдастықтың әртүрлі деңгейлерінде кеңінен талқыланады. ХХ және ХХІ ғасырларда алғаш рет адам қалыптасудың басқа кезеңіне өтті, осылайша "ақпараттандыру"деп аталды. Құруды ақпараттандыру соңғы уақытта кең ауқымды инновациялардың санына жатады. Қазіргі ақпараттық технологияларды білім беру саласына енгізу оқытушыларға оқытудың мәнін, тәсілдері мен үйлестіру тұлғаларын жоғары сапалы түрде өзгертуге мүмкіндік береді. Білім берудегі осы технологиялардың мақсаты ақпараттық әлемдегі студенттердің ақыл-ой қабілеттерін арттыру болып саналады, сонымен қатар ізгілендіру, даралау, өсу және білім беру ерекшеліктерін құру тұжырымдамасының барлық сатыларында арттыру болып табылады. Бұдан басқа, ақпараттық және коммуникациялық технологияларды пайдалану білім беру саласындағы басқару рәсімін жақсартуға мүмкіндік береді. Биология сабақтарын ақпараттық ұсыну мұғалімге білім берудегі саналы түрде жаңа моральдық құрылымды жүзеге асырудың болашағын ашады, осылайша жазбаша және ауызша сөйлеудің бір көрінісінде бірігу ықтималдығын қамтамасыз етеді. Осыған орай, компьютерлік бейнені, мультимедиялық көрсетілімді қалыптастыруға дайындық студенттерге классикалық мәселені зерттеуге деген ынтаны арттыруға мүмкіндік береді. Әлемнің қалыптасуының қазіргі кезеңі компьютерлік технологиялардың адам жұмысының барлық салаларына кіретін, ақпараттық ағындардың алға жылжуын қамтамасыз ететін, оған әлемдік ақпараттық орын қалыптастыратын күшті әсерімен сипатталады. Бұл әрекеттердің міндетті және маңызды құрамдас бөлігі білім беруді компьютерлендіру болып табылады. Дүниежүзілік қоғамда қашықтықтан оқытудың әртүрлі түрлері қолданылады: сабақтарды теледидар арқылы беру-Интернет арналары, мультимедиялық сабақтардың мамандандырылған платформаларда орналасуы, хабар тарату, сабақтарды әртүрлі аудио бағдарламаларға, еренсілтемелерге, электрондық поштаға және т. б. сәйкес беру. Әрбір республика, ел, облыс студенттерге қашықтан жұмыс жасау процедурасын мүмкіндігінше тезірек жасау үшін студенттердің бейімделуін, дүниежүзілік желіге кіруді, өнеркәсіптік жабдықты, шартты оқытуды табуды ескере отырып, оған оңтайлы түрді таңдауға тырысады және таңдайды.
European regionalization: the normative basis and the principle of subsidiarity from the perspective of the institutional approach
Authors: Beniuc Valentin , Moscviciov Leonid
Published: February 2023

The research of the European regionalization process is to be carried out including from the perspective of classical positivism and legislative and institutional analysis based on the methodological principle of the theoretical approach. The master directions of the study reside in the analysis of the specifics of European regionalization, the formation of regions within the member states of the European Union, the so-called internal regionalization, as well as the analysis of the formation of cross-border European regions. The mentioned processes will be elucidated through the prism of the formation of the normative base, the application of the principle of subsidiarity, the building of European institutions specialized in the building, consolidation and proliferation of European regionalism.
Accessibility of financing sources for enterprises in the Republic of Moldova
Authors: Duhlicher Grigore
Published: February 2023

Economic crises amplify internal dysfunctions within the national economies of developing countries. The current economic situation of the world economy as a whole, as well as of the Republic of Moldova in particular, has been deeply disturbed by the pandemic crisis. Subsequently, the war in the region triggered increased volatility in global markets, especially energy and food. In these circumstances, the prudent management of the financing process is a mandatory condition, a necessary vital activity, with deep implications in order to ensure the survival and development of the business activity in the conditions of a reduced self-financing capacity, insufficiency of working capital, the registration of high prices at material and energy resour
The fundamental principle of providing enhanced reproduction in enterprises
Authors: Parmacli Dmitrii , Dudoglo Tatiana , Curaxina Svetlana , Todorici Liudmila
Published: February 2023

It is noted that the article attaches great importance to such principles as the principle of the excess of labor productivity growth over wage growth. Compliance with this principle will allow resolving the contradiction between the economic interests of the employer and employees. The issue of labor productivity should be considered along with wages and living standards. With low wages, one cannot speak of an increase in productivity, just as with low productivity one cannot speak of decent wages and their growth. The purpose of the study is to offer some methodological features of the calculations for comparing the growth rates of labor productivity and staff wages, to show their simplicity and accessibility. The article used economic-mathematical and graphic methods of research. On the example of the agricultural enterprise SRL "Agrosolidax" of the Ceadir-Lungsky district for 2016-2021, compliance with the basic principle of exceeding the growth of labor productivity compared to the growth of its payment is shown. The calculation results are shown in the graphs. The fundamental principle of ensuring expanded reproduction in enterprises presented in the article is quite accessible and easy to use. It can be used both for educational purposes and in existing enterprises.
The complexity and evolution of the development of the conscious self
Authors: Gheorghita Violina
Published: February 2023

In the contemporary world, there is a pressing need to honor the Ego, the Self and the Soul, and to recognize the ways in which the Ego should be re-educated (not eliminated) when higher-order transcendent functions are developed. Every part of us, the kingdom that we are, depends on the proper functioning of another part. Our post-experimental thinking systems and motivation and action systems coexist, therefore, in a paradoxical union one is "modern"; the other, archaic, one is scientific; the other, traditional, even superstitious. We became atheistic in our description, but remained obviously religious—that is, moral in our inclinations. What we accept as true and the way we act are no longer proportional.
Terminological controversies and the diversity of acceptances given to creativity
Authors: Vrinceanu Vasile
Published: February 2023

In the literature in the field, we explore terminological controversies and the diversity of meanings given to creativity based on several authors. We mention the fact that an enormous amount has been written on the topic of creativity. We do not believe that there is another field of scientific research more quantitatively prolific and with a comparably short history. The protagonists of the creativity community come from extremely different epistemological horizons (pedagogy, cognitive psychology, social psychology, parapsychological, psychopedagogy of excellence or talents, art criticism, but also business, medicine, engineering, economic sciences, religion, etc.) suggesting a diffuse field, either excessively permissive to amateurs, or, on the contrary, reserved only for some, over-specialized in one aspect of the creativity phenomenon.
Psychological adverse effects of anxiety and stress in treating patients with cancer
Authors:   Department of Immunology, Onassis Cardiac Surgery Center, Athens, Greece., Katafygioti Marina , Helmeyer Ivonne Patricia ,   Occupational physician,Zorg van de Zaak, Nijmegen, The Netherlands., Katafygiotis Patroklos ,   First Department of Pathology National and Kapodistrian University of Athens, 11527 Athens, Greece.
Published: February 2023

Psychological factors such as chronic stress, anxiety and depression are major risks that could lead to cancer if not promptly treated. These risks could also cause cancer to become more aggressive and hence more resistant to anti-tumor therapy.
PENGARUH INKLUSI KEUANGAN TERHADAP RASIO PAJAK DI NEGARA BERPENDAPATAN RENDAH DAN MENENGAH
Authors: Putriana Refita
Published: February 2023

This study aims to analyze the influence of financial inclusion towards tax ratio in the low and middle income countries. A financially included society could be a determinant factor for a higher level of tax ratio through a higher capability to pay tax and lower size of shadow economy. The sample used in this study was 54 low and middle income countries for dataset in 2011, 2014, and 2017. The method of hypothesis testing is done by multiple regression analysis. The results in this study show that financial inclusion has significant and positive influence on tax ratio in the low and middle income countries.
ANALISIS PENGGUNAAN METODE SMURFING DAN PEMBAYARAN SURPLUS KARTU KREDIT SEBAGAI SARANA PENGGELAPAN PAJAK PADA ERA KETERBUKAAN INFORMASI KEUANGAN
Authors: Fajar Surya Putra
Published: February 2023

The aim of this research is to know smurfing and credit card surplus payment as a tax avoidance method in Indonesia. This research uses the qualitative method by using a descriptive approach to gather data. Some taxpayers break their main accounts into several accounts, whether taxpayers use their own names or use nominee's names to avoid the threshold. Taxpayers use the smurfing schemes to embezzle their real income from the tax authorities. Taxpayers also use the credit card surplus payment to embezzle income. Those two schemes can bring a negative impact on Indonesian tax revenue by eroding tax income basis. The Directorate General of Taxes (DGT) has to improve its regulation to combat erosion by broadening its authority to ask and seize taxpayers' accounts in the financial institutions. The DGT also can strengthen the cooperation with the Indonesian Financial Intelligent Unit to tackle those issues.
QUALITATIVE ANALYSIS OF TRANSFER PRICING AUDITS IN LIGHT OF COVID-19 DISRUPTIONS: INDONESIAN CONTEXT
Authors: Dahlan Muhammad
Published: February 2023

A Qualitative Analysis of Transfer Pricing Audits in Light of COVID-19 Disruptions: Indonesian Context. The global economy and financial markets are now suffering from one of the strongest threats in modern history, an outbreak of Corona Virus Disease 2019 (COVID-19). The main objective of the paper is to contribute to the development of transfer pricing audits due to COVID-19 disruptions in Indonesian context. Furthermore, this paper intends to draw a theoretical framework on tax audits policy from a qualitative perspective. In conducting transfer pricing audits in relation with COVID-19, tax auditors need to assess the comparability analysis used by the taxpayer, the period in which analysis is projected, and intragroup services utilized by Indonesian subsidiaries impacted by the coronavirus crisis to cope with OECD TP Guidelines and Indonesia tax regulations.
PENGARUH INCOME SHIFTING INCENTIVES DAN PENGGUNAAN AUDITOR TERHADAP PENGHINDARAN PAJAK
Authors: Turwanto Turwanto , Alfan Fendy Ardiansyah
Published: February 2023

This research aims to examine the association between a different type of income shifting incentives and auditor utilization and corporate tax avoidance in Indonesia. These income shifting incentives include multinationality, transfer pricing aggressiveness, thin capitalization, and intangible assets. We analyse manufacturing companies listed in the Indonesia Stock Exchange during 2014 to 2017 replicating Taylor and Richardson (2012) and Richardson and Taylor (2015) models. We adjust the variable of these models due to data availability. This study uses two models, namely first model using abnormal BTD and second model using BTD as the proxy for tax avoidance. First model suggests that that thin capitalization, multinationality, and intangible assets have a positive effect on tax avoidance. Similarly, the second model shows that thin capitalization, transfer pricing aggressiveness, and intangible assets are positively related to tax avoidance. Conversely, both models indicate that, hiring Big Four Public Accountant Firms bear no significant effect on the level of corporate tax avoidance.
PECULIARITIES OF AUTHORIAL MASK IN THE NOVEL BY W. M. THACKERAY “VANITY FAIR”
Authors: SHYSHKOVA N.
Published: February 2023

In this article some peculiarities of authorial mask in the novel “Vanity fair” by W. Thackeray are considered. Some authorial mask markers are enumerated. Structure of the authorial mask is analyzed, which is represented in this novel it by two characters: the Manager of the performance and the Preacher. Some reasons for the choice of this type of mask are considered. Different opinions as to the number of narrating stances and are analyzed. Main reasons and ways for the narrator to deprive himself of the privileged position are examined.