bluuebunny/crossref_metadata_2025 huggingface dataset:
A list of Florida fishes and their distribution
Authors: Briggs John C.
Published: February 2024

The fish fauna of Florida is far richer than that of any comparable area in North or Central America. The 1,120 species which occur in Florida waters represent approximately one-fourth the number of species recorded for the entire northern portion of the Western Hemisphere. Seventy-four of these apparently have a worldwide (circumtropical) distribution, while eighty-five have been taken only from Florida waters. More fish species occupy the marine shore zone than are found in all other habitats combined. This shore fauna has a great deal in common with that of the West Indies, South America, and Bermuda, perhaps more than with the rest of North America. The surprising number of Florida shore species that range to the eastern Atlantic indicates a closer relationship to that area than was previously suspected. The Florida Keys contain the greatest variety of fishes in the state. The majority of the mainland forms occur in the Keys, and, in addition, approximately 135 species that inhabit the Keys do not occur on the mainland. A distinct difference is present between the Gulf and Atlantic coast faunas with the former being a good deal richer in number of species. There is also a clear indication of a faunal difference between the northeastern and northwestern Gulf of Mexico. The rich freshwater fish fauna of the other southeastern states has been able to penetrate Florida to but a limited extent; almost all of those species present belong to six families of which the Cyprinodontidae, Centrarchidae, and Ictaluridae have been the most successful invaders. A systematic list provides information about the range, habitat, and common name of each species. A bibliography includes those references necessary for the identification of Florida freshwater, euryhaline, and marine shore fishes.
Catalogue of Fossil Birds: Part 2 (Anseriformes through Galliformes)
Authors: Brodkorb Pierce
Published: February 2024

The second installment of the Catalogue of Fossil Birds treats 13 families comprising the orders Anseriformes, Accipitriformes, and Galliformes. The species included in this section number 474, of which 262 are paleospecies and 212 neospecies. Seven paleospecies are added to those included in groups covered in Part 1. The two parts now published thus cover 856 species, of which 542 are extinct and 314 living, being about two-thirds of the known fossil birds. Modifications from the general plan adopted in the first installment are few. Common names for the higher taxa of living birds are provided in the Table of Contents. The synonymies of order-group and family-group names have been expanded to include all principal synonyms based on generic names, insofar as found. Subfamily headings have been included in the lists of neospecies. Several generally recognized families are reduced to the subfamily level, namely: Paranyrocinae (to Anatidae), Teratornithinae (to Vulturidae), Gallinuloidinae (to Cracidae), and Tetraonitiae and Meleagrinae (to Phasianidae). Two new subfamily terms are proposed. Leptodontinae supplants Peminae, as Leptodon is the type genus of this section of the Accipitridae. The new subfamily Filholornithinae is erected in the Cracidae for Filholornis Milne-Edwards, formerly of Incertae Sedis. Genera described as new are Ludiortyx and Pirortyx in the Gallinuloidinae, and Schaubortyx and Proalector in the Phasianinae.
Fishes of the Tortuguero area, Caribbean Costa Rica
Authors: Gilbert Carter R. , Kelson Donald P.
Published: February 2024

This paper summarizes fish collections taken from 1955 to 1969 in the vicinity of Tortuguero, Costa Rica. Most collections were made in the estuary during the summer rainy season, others in the tributary streams, ocean beach, and open ocean. The 111 species represented nearly double the total reported by Caldwell, Ogren, and Giovannoli (1959). Nine are additions to Miller's (1966) checklist of Central American freshwater fishes, and one species is described as new. Of the 80 freshwater species collected, six (7.5%) are primary division, 18 (22.5%) secondary division, and the remainder peripheral division forms, according to Myers' (1938) classification of freshwater fishes based on degree of salt tolerance. A list of collection localities is included, with pertinent ecological data, together with an annotated list of species and a summary table. The paper also summarizes previous literature pertaining to Central American freshwater and Caribbean shore fishes, discusses the zoogeographic relationships of the Tortuguero fish fauna, describes the geographical and ecological characteristics of the Tortuguero area, and discusses the assemblage of larval fishes and invertebrates (tismiche) periodically observed in the estuary.
The Osteology of Microgobius signatus Poey (Pisces: Gobiidae), with Comments on Other Gobiid fishes
Authors: Birdsong Ray S.
Published: February 2024

The osteology of Microgobius signatus is described in detail and compared with other species of Microgobius and with representatives from selected related genera. Osteological evidence supporting the concept of the American sevenspined gobies as a natural assemblage is presented, and the group is formally recognized as the Tribe Gobiosomini of the Family Gobiidae. Osteological characteristics and trends within the gobioids are discussed, and Miller's classification of the group is commented upon.
The Pleistocene Felidae of Florida
Authors: Kurten Bjorn
Published: February 2024

The Pleistocene deposits that have yielded fossil remains of Felidae in Florida may be separated roughly into two age groups, an early fauna probably dating from the Illinoian or early Sangamon or both, and a late fauna mainly of Wisconsin date. Seven species of Felidae have been identified in these faunas: Felis atrox, the extinct giant jaguar, has been found at only two sites in northern Florida, probably of Wisconsin date. Felis onca, the jaguar, is plentiful in both faunas and has been identified at a number of sites. The fossil form (Felis onca augusta) is larger than the living jaguar. Its various distinctive characters in relative proportions are simply functional or allometric byproducts of larger size. By the Late Pleistocene it became somewhat smaller and relatively less plentiful. Felis concolor, the puma, occurs in both faunas but is known from only three sites. The Pleistocene puma appears to be identical with the living form. Felis rufus, the bobcat, is relatively scarce in the early fauna but is the dominant species numerically in the late fauna. The earliest (Illinoian?) form is distinguished by its large size, and is described as Felis rufus koakudsi, new subspecies . This subspecies was later replaced by the modern subspecies, Felis rufus floridanus. Felis pardalis, the ocelot, is recorded at two sites, both of early date. Felis yagouaroundi, the jaguarundi, has been found at three sites, all probably dating from the Wisconsin. Smilodon fatalis, the sabertooth, has been found in several sites, and is more common in the early than in the late faunas. The Florida form is less advanced than the late Wisconsin sabertooth of Rancho La Brea, and Smilodon floridanus is relegated to the synonymy of Smilodon fatalia. The size of Smilodon gradually increased during the Middle and Late Pleistocene. A very small specimen in the highly heterochronic fossil assemblage of the Santa Fe River may represent an early stage in this sequence, possibly the species Smilodon gracilis.
The Status of Desmognathus brimleyorum Stejneger and an analysis of the genus Desmognathus (Amphibia: Urodela) in Florida
Authors: Means D. Bruce
Published: February 2024

This is a systematic study of three externally similar species of plethodontid salamanders (genus Desmognathus) previously considered to occur sympatrically in northern Florida (D. auriculatus, D. brimleyorum, and D. fuscus). Larval morphology, color pattern, relative size, and tail morphology were reinvestigated. The morphology of teeth, jaw profile, premaxillary fontanelle, and prearticular spine were studied in detail for the first time, and color changes due to ontogenetic melanization and to metachrosis were also evaluated. All the above characteristics were found to be taxonomically signifcant. In addition, the microhabitat selection and ecological associates of D. auriculatus and D. fuscus were different, indicating ecological isola-tion of the two species in the area of sympatric contact in northern Florida. Desmognathus brimleyorum Stejneger is a species endemic to the Ouachita Mountains of Arkansas and Oklahoma. The name D. fuscus carri Neill is a synonym of D. auriculatus Holbrook. Populations referred to D. fuscus in this study compared morphologically more closely with D. ochrophaeus from the southern Appalachians than with populations from near the type locality of D. fuscus Rafinesque.
Variation in West Indian Flickers (Aves, Colaptes)
Authors: Short Lester L.
Published: February 2024

An analysis of the characters of three West Indian flickers (Colaptes auratus chrysocaulosus of Cuba, C. a. gundlachi of Grand Cayman and C. fernandinae of Cuba) is presented. Variation in about 30 characters is discussed, and results indicate that the two races of C. autatus comprise a distinctive subspecies group, the populations of which have undergone considerable divergence in long isolation from their conspecific relatives in continental North America. The chrysocaulosus subspecies group is derived from ancestral North American C. auratus, and exhibits certain traits thought to be primitive in this species. The race gundlachi is well-differentiated and originated from pre-chrysocaulosus stock from Cuba. Fernandina's flicker (C. fernandinae) is sympatric with C. a. chrysocaulosus on Cuba, and is highly distinctive. However, it does not differ sufficiently from other species of Colaptes to warrant status as a monotypic 'genus' as currently recognized (genus Nesoceleus Sclater and Salvin). This species is apparently derived from very early North American flicker stock for the history of flicker-like woodpeckers dates back to the early Pliocene in North America, while no evidence indicates that flickers have ever occupied West indian islands other than Cuba and Grand Cayman. Incipient geographic variation in C. a. chrysocaulosus makes it desirable to name a neotype of this form. Also a lectotype is designated from syntypical material of C. a. gundlachi.
Type Catalogue of the North American Cyprinid Fish Genus Notropis
Authors: Gilbert Carter R.
Published: February 2024

A type catalogue is presented for the North American cyprinid fish genus Notropis. This genus, as presently constituted, is the largest of any group of North American fishes, comprising 131 valid described species and subspecies (119 and 12, respectively, of which one of the species is a fossil), and at least a dozen forms that are still undescribed. In addition, seven described species presently included in the genus Hybopsis may ultimately be transferred to Notropis, A total of 304 different names are available for the 138 valid described forms. All nominal forms are listed alphabetically by species or subspecies name. The following data appear under each separate heading: (1) original genus and species combination, together with describer and year of description; (2) abbreviated citation of original description; (3) type locality; (4) catalogue number(s) of holotype, lectotype, neotype, or syntypes, together with numbers of specimens, range in standard length in mm, and name of collector and date of collection, if known; (5) catalogue number(s) of paratypes, number of specimens in each series, and an indication of which are paratopotypes; (6) remarks concerning the type (counts and condition), nomenclatural history of the taxon, and definitive references; (7) exact date of original description if known, or, if not known, the most accurate date determinable; and (8) present status of the taxon. In addition to the above list, the following supplementary lists are included: (1) a generic synonymy; (2) presently recognized species of Notropis, with their included subspecies (if any) and junior and senior synonyms (if any); (3) species presently referred to the genus Hybopsis, but whose affinities are with Notropis and in which genus they may eventually be placed; (4) nominal species of Notropis that are based on hybrids, one or both parents of which belong to that genus; (5) nominal species of Notropis that are based on hybrids, both parents of which belong to other genera; (6) nomina nuda with their identifications; and (7) species that were originally described in Notropis, but which are now referred to another genus. Also, the genus is defined and a brief discussion of the nomenclatural history of the group is presented, which includes a comparison of the numbers of forms described during each decade.
The Anatomy and Taxonomic Significance of the Male Accessory Reproductive Glands of Muroid Rodents
Authors: Arata Andrew A.
Published: February 2024

The structures of the male reprodudtive tracts of 24 genera of muroid rodents were compared to assay characters of potential taxonomic utility. One form, Sigmodon hispidus, was studied in detail to serve as a basis for comparison. Analysis of the accessory reproductive gland complement in 24 genera of murid, cricetine, and microtine rodents reveals that these structures vary in both number and form. The bulbo-urethral glands are the least variable elements while the preputial, ampullary, vesicular, and prostate glands show considerable modifications. The prostates, though variable in form and occasionally lacking one or more of the three usual pairs of glandular material, are never totally absent. The vesicular, ampullary, and preputial glands are lost singly or in various combinations in 8 of 22 genera for which such information is available. The accessory reproductive glands show greater similarity between certain genera currently placed in separate families than between some genera classified within the same family. Certain cricetines, such as Oryzomys and Sigmodon, have reproductive tracts of a basic pattern shared by both murids and microtines; other cricetines including Peromyscus, Neotoma, Onychomys, and Tylomys, differ radically from this basic pattern. This indicates a polyphyletic origin of the Cricetidae and suggests that genera currently classified as cricetines should be assigned to different taxa.
Comments on the Osteology and Phylogeny of Ambystomatid Salamanders
Authors: Tihen J. A.
Published: February 2024

The family Ambystomatidae is a strictly Nearctic family, probably derived from the Asiatic Hynobiidae in the late Mesozoic or very early Tertiary. Osteological evidence indicates that the Pacific Coast forms Dicamptodon and Rhyacotriton were derived very early, and independently, from the proto-ambystomatid stock. These forms are so distinct from each other and from the remainder of the family that recognition of three separate subfamilies is proposed. These are the Dicamptodontinae, including Dicamptodon and, presumably, the fossil genus Ambystomichnus; the Rhyacotritoninae, including only the genus Rhyacotriton; and the Ambystomatinae, including all other forms. Two well-defined genera are recognized in the subfamily Ambystomatinae. One of these, Rhyacosiredon, contains only four species. The other, Ambystoma, is in turn divided into three subgenera, Ambystoma, Bathysiredon, and Linguaelapsus. Four imperfectly delineated species groups are recognizable in the sub-genus Ambystoma - the mexicanum group (which includes the fossil species kansense), the tigrinum group, the opacum group, and the maculatum group. It is postulated that Dicamptodon and Rhyacotriton developed from a branch of the original proto-ambystomatid stock that established itself in the western part of the continent very early in the history of the family, while the primary center of dispersal for the remainder of the family was in the northeast. Establishment of this eastern group probably preceded the Miocene, with the various species groups being developed not later than the early Pliocene, and many of the extant species by or in the early Pleistocene.
Variation and Systematics of the Scincoid Lizard, Eumeces egregius (Baird)
Authors: Mount Robert H.
Published: February 2024

Eumeces egregius (Baird) varies geographically in tail color, dorsolateral and lateral light striping, relative head and body proportions, ground color of hatchlings, rate of growth and development, size, and in number of supralabial scales, scale rows at midbody, midventral scales, and presacral vertebrae. The overall pattern of geographic variation appears to reflect strongly the Pleistocene history of the Southeast. Five subspecies are recognized, two of them previously undescribed: E. e. lividus of the Lake Wales Ridge of central Florida and E. e. insularis of Cedar and Seahorse keys, small islands off the northwestern coast of peninsular Florida.
Studies on the Evolution of Box Turtles (Genus Terrapene)
Authors: Milstead William W.
Published: February 2024

Describes and analyzes important: North American fossil and Recent box turtle material. Characters investigated include osteological features of the shell and skull as well as scutellation and color. Salient morphologic features, past and present distribution, and evolutionary history of each of the recognized taxa are discussed. No nomenclatorial changes are proposed.
Checklist of fossil land tortoises (Testudinidae)
Authors: Auffenberg Walter
Published: February 2024

This checklist is based on the main literature pertaining to fossil tortoises and an examination of many important specimens in museums in North and South America, Europe, and India.2 Zoogeography and evolutionary trends are outlined and briefly discussed. Of 318 species originally described as fossil land tortoises, 22 are removed from the family and placed elsewhere, 9 are considered nomina nuda, 13 are based on material unidentifiable at the species level. Two primary homonyms are suppressed: Gopherus depressus and Hadrianus robustus, here renamed Gopherus brattstromi and Geochelone gilmorei respectively. Many species formerly placed in Testudo (sensu latu) are reallocated to other genera.
On New and Little Known Species of Archiconchoecia (Mydocopa, Halocyprididae) from the Sargasso and Caribbean Seas, with Descriptions of Seven New Species
Authors: Deevey Georgiana B.
Published: February 2024

Except for two relatively well-known species, specimens of the oceanic, planktonic, primarily bathypelagic ostracod genus Archiconchoecia have been rarely noted. Four species were described by 1908, and none since then until the past year. Now 14 species are known, including the 7 new species described herein, and also a specimen previously ascribed to a known species which is renamed as a new species. The male of a known species is described for the first time. A key to the 14 species is included. Six of the new species were collected in the Sargasso Sea off Bermuda between 500 and 2000 m-depths. One species was found in the western Caribbean Sea. Quantitatively, species of Archiconchoecia constitute only a small proportion of the total numbers of planktonic ostracods in the Sargasso Sea, but their relative importance rises with depth, from 1.2% of the total ostracods in surface waters to 10% over 1500-2000 m-depths. For the 2000 m water column a mean figure of 115 Archiconchoecia per square meter of sea surface was obtained from 2 years of monthly sampling in the Sargasso Sea.
The Planktonic Ostracods of the Sargasso Sea off Bermuda: Species Composition and Vertical and Seasonal Distribution Between the Surface and 2000 m
Authors: Deevey Georgiana B. , Brooks Albert L.
Published: February 2024

A year-round qualitative and quantitative study of the planktonic ostracods was made over four depth zones (0-500, 500-1000, 1000-1500, and 1500-2000 m) at station S, 32°10'N, 64°30'W, in the Sargasso Sea off Bermuda. Samples were collected monthly from July 1968 to September 1970 with No. 8 nets (aperture 0.202 mm), and from January to September 1970 with comparable No. 2 nets (aperture 0.363 mm). Total numbers varied considerably during the period of study and decreased greatly in going from the upper waters to the 500-1000 m depth zone, where ca. one-seventh as many ostracods were found. The No. 8 net caught three to four times as many ostracods as the No. 2 net. The mean total crop obtained for the 2,000 m column was 7,000/m2 for the No. 8 net samples, and 1,920/m2 of sea surface for the No. 2 net hauls. The three lower depth zones together contained a quarter to a fifth as many ostracods as the upper 500 m. Of 65 species recorded, one was a cypridinid and the others halocyprids. Of these there were 3 species of Halocyprinae, 11 species of Archiconchoecinae, 1 species of Euconchoecinae, and 49 species of Conchoecinae, including 1 new species. The total numbers of species recorded for the four depth zones by the two nets were 35 species from 0 to 500 m, 52 from 500 to 1000 m, 42 from 1000 to 1500 m, and 33 from 1500 to 2000 m. The year-round variations in numbers of the more abundant species over the four depth zones are given, together with brief descriptions and figures of most of the species not hitherto described from these waters.
The Rock Iguana, Cyclura pinguis, on Anegada, British Virgin Islands, with Notes on Cyclura ricordi and Cyclura cornuta on Hispaniola
Authors: Carey W. Michael
Published: February 2024

A field study of the ethoecology of the rock iguana, Cyclura pinguis, on Anegada, British Virgin Islands was conducted from 27 March to 5 May 1968. The sympatric Hispaniolan species, C. ricordi and C. cornuta, were observed from 12 to 16 May 1968. The results of these studies and all known ethoecological literature on the genus are discussed. Cyclura pinguis inhabits primarily xeric limestone areas, is heliothermic, and exhibits behavioral thermoregulation. Retreats nearly always consist of natural cavities in the limestone or beneath boulders. C. ricordi and C. cornuta are primarily burrowers. Adult of all three species are principally herbivorous, although some animal matter is taken. Probably all Cyclura juveniles are primarily insectivorous. Parasitism from ticks and nematodes is a common occurrence in Cyclura. Five adult males on the main study plot ranged from 522 to 545 mm (x̅ = 534.60 ± 3.88 mm) in snout-vent length and from 5.95 to 7.17 kg (x̅=6.72 ± 0.21 kg) in body weight; five adult females ranged from 426 to 487 mm (x̅ = 468.00 ± 10.87 mm) in snout- vent length and from 4.31 to 5.13 kg (x̅ = 4.75 ± 0.13 kg) in body weight. The five males occupied home ranges from 116.06 to 985.11 m2 (x̅ = 546.61 ± 160.46 m2) in area; home ranges of the five females measured from 155.47 to 412.31 m2 (x̅ = 276.28 ± 41.62 m2). Extensive unutilized zones existed between home ranges of iguanas of the same sex. Aside from food, available shelter seems to be the most importait factor governing selection of home range locale. Cyclura pinguis exhibited a density of 2.03 iguanas/hectare (0.82/acre), the lowest density figure of any lizard for which data are documented. The sex ratio was equal. Evidence suggests monogamy. Three adult females had 12, 14, and 16 yolked ovarian follicles. Adulthood appears to be attained between 7 and 9 years of age and between 350 and 400 mm snout-vent length. The reproductive cycle in C. pinguis suggests synchronization with the two rainfall maxima in the Virgin Islands. Adult iguanas far outnumbered juveniles (87.5% vs. 12.5%) suggesting decline of the population. This disproportionate age structure seems to be the result of interactions (competition/predation) with domestic livestock. With the resultant loss in fecundity, relatively few adults now exist to continue the population. A conservation program is outlined whereby the population might be restored. This program might be applicable to other decimated Cyclura populations as well.
New and Noteworthy Amphibians and Reptiles from British Honduras
Authors: Neill Wilfred T.
Published: February 2024

Syrrhophus leprus cholorum new subspecies, Ficimia publia wolffsohni sohni new subspecies, and Kinosternon mopanum new species are described. Eleutherodactylus stantoni, Micrurus affinis alienus, Bothrops atrox asper, and Crocodylus moreleti barnumbrowni are reduced to synonymy. Anolis sagrei mayensis is removed from synonymy. Mabuya brachypoda is recognized. Ameiva undulata hartwegi and A. u. gaigeae interdigitate rather than intergrade. Eleutherodactylus r. rugulosus, Hula picta, Anolis nannodes, Corytophanes hernandesii, Sibon n. nebulata, Micrurus nigrocinctus divaricatus, Bothrops nasutus, and Kinosternon acutum are added to the British Honduras herpetofaunal list. Phrynohyas modesta, Anolis intermedius, Scaphiodontophis annulatus carpicinctus, Bothrops yucatanicus, and Staurotypus salvini are deleted from the list. New records are presented for species whose existence in British Honduras was either recently discovered or inadequately documented: Rhinophrynus dorsalis, Leptodactylus labialis, Hyla microcephala martini, Phrynohyas spilomma, Eumeces schwartzei, Clelia clelia, Elaphe flavirufa pardalina. Oxyrhopus petola aequifasciatus, Tropidodipsas s. sartorii, and Kinosternon c. cruentatum. Natural history notes are presented for 69 species of amphibians and reptiles, and a British Honduras checklist is appended.
The Land and Freshwater Snails of Campeche
Authors: Thompson Fred G.
Published: February 2024

This review of the land and freshwater snails of Campeche, Mexico, records 59 species and subspecies of snails including 47 terrestrial and 12 acquatic forms; 21 are recorded for the first time from the state. Miradiscops haplocochlion is described as new; 11 previously recognized taxa are placed in synonymy. Streptostyla, subgenus Chersomitra, is redefined and the soft anatomy of its type species S. nigricans (Pfeiffer) is described for the first time. Brachypodella dubia (Pilsbry) is resurrected as a species and distinguished from B. speluncae (Pfeiffer). New descriptions are given for both these species and for Choanopoma andrewsae (Ancey). Material from adjacent states pertaining to Campeche species is also included.
Methods for Change Detection in Remote Sensing
Authors: Mulahusić Admir , Tuno Nedim
Published: February 2024

In this paper, the different ways to identify changes in remote sensing are given. Various authors have presented different methods of detecting changes on the Earth's surface. Detection of changes, among other things, are very important for tracking changes, as well as assessment and evaluation of changes and interrelations of natural and artificial objects. All this leads to better understanding of potential causes of change.
Accuracy Testing of the Online Free GNSS PPP Services, as a Funcion of Observation Duration and the Elapsed Time From Measurement Epoch to Epoch of Measurement Computation
Authors: Tabučić Denis , Mulić Medžida , Bilajbegović Asim
Published: February 2024

Use of PPP has become possible since the advent of precise satellite ephemerides and clock corrections from IGS. This work represents a research in attainable accuracy and reliability of the free online GNSS services (APPS, CSRS, GAPS, magicGNSS), carried out in the frame of diploma work at Faculty of Civil Engineering in Sarajevo.
Collection and Processing of Spatial Data in GIS for the Purpose of Establishing and Maintaining an Unique Record and Register of Spatial Units
Authors: Kurt Elma
Published: February 2024

This work gives an overview on importance and the role of the GIS for the needs of setting up and maintenance of the Single Register of Sapital Units. The article describes the main GIS tools needed for implementation of the tasks during collection and processing of spatial data. Also, the article demonstrates the role and importance of geodesisit (cartographer) in the process of introduction and management of the Single Register of Spatial Units.
Geodetic Service of Bosnia and Herzegovina 1880-2012
Authors: Begić Mustafa
Published: February 2024

Three key periods of development of geodetic service in Bosnia and Herzegovina are described. The first land registers in B&H come from the period of administration of the Ottoman Empire, from the fifteenth to the nineteenth century. During the occupation and annexation of B&H by the Austro-Hungarian monarchy, land surveying was conducted, land cadastre and land registration were established, road infrastructure was built, mine fields were determined, etc. During the administration of the old and the new Yugoslavia, geodetic networks were established by applying more modern methods, new survey was conducted and new evidentions were established, high quality maps were produced...At the different geodetic operations in B&H Geodetic Administration worked 982 professionals, during last 132 years.
The Effect of Tax Penalty, Probability of Audit and Fair Treatment on Permanent Voluntary Disclosure: Tax Professionals’ Perspective
Authors: Sikayu Susan Hydra , Baihaki Haryanti , Kamaluddin Amrizah
Published: February 2024

This paper examines the effects of tax penalty, the probability of audit and fair treatment to participate in permanent voluntary disclosure (VD), from the perspective of tax professionals. A total of 2,540 questionnaires were distributed to tax professionals in Malaysia using a combination of online and drop-off modes. The potential respondents were selected using a simple random sampling technique. The collected dataset comprised 192 useable questionnaires. To unravel the underlying factors influencing permanent VD, the research employed Smart PLS Version 4.0.9.6 for data analysis. The results revealed that tax penalty and the likelihood of probability of audit are significant in influencing corporate taxpayers’ motivation to partake in permanent VD. Surprisingly, the element of fair treatment towards taxpayers is not significant. In addition, the findings reveal that tax penalty, the probability of audit, and fairness treatment, explain 0.195 of variance (R2) in corporate taxpayers’ motivation towards partaking in permanent VD. The current findings may facilitate policymakers and the tax revenue authority in devising strategies to enhance the attractiveness of permanent VD. An enhanced permanent VD will benefit the tax revenue authority as it saves time and cost of collecting information on tax audits and investigation cases. Our findings contribute to the paucity of published work pertaining to the use of threat and fairness in galvanising participation in permanent VD.
Mitigasi Bencana di Indonesia
Authors: Taufan Maulana Akhmad , Andriansyah Andriansyah
Published: February 2024

Negara Indonesia menjadi salah satu negara mempunyai potensi tinggi terhadap bencana gempabumi, tsunami, letusan gunungapi dan gerakan tanah (tanah longsor). Posisi wilayah Indonesia yang berada di garis Khatulistiwa dan berbentuk Kepulauan menimbulkan potensi tinggi terjadinya berbagai jenis bencana hidrometeorologi, yaitu banjir, banjir bandang, kekeringan, cuaca ekstrim (angin puting beliung), abrasi, gelombang ekstrim dan kebakaran lahan dan hutan. Hal Ini membuat Indonesia rentan terhadap potensi ancaman bencana hidrometeorologis dan bencana geologis. Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan perkembangan mitigasi bencana di Indonesia dan mengetahui dan mendeskripsikan faktor-faktor yang dapat mensukseskan Implementasi kebijakan mitigasi bencana di Indonesia. Penelitian ini adalah penelitian kualitatif. Mitigasi bencana adalah serangkaian upaya untuk mengurangi risiko bencana. Risiko diartikan sebagai probabilitas dari bahaya atau ekspektasi dari kematian dan kerusakan properti akibat dari interaksi antara bencana dan kerentanan. Dalam menghadapi bencana alam, tindakan pencegahan selalu lebih baik daripada penanganan, oleh karenanya upaya mitigasi bencana di Indonesia merupakan hal yang krusial dilakukan untuk menciptakan lingkungan yang lebih aman dan tahan bencana bagi generasi mendatang. Secara fundamental seharusnya kesadaran akan mitigasi dan adaptasi bencana harus ditanamkan pada seluruh masyarakat Indonesia tanpa terkecuali. Menyadari Indonesia merupakan negara dengan risiko bencana yang tinggi sudah cukup menjadi alasan bagaimana kesadaran itu harus dipupuk dan disiarkan ke seluruh penjuru negeri. Sehingga mitigasi dan adaptasi kebencanaan di Indonesia merupakan sebuah hal yang krusial untuk terus dilakukan untuk membangun Indonesia yang selamat dan sejahtera untuk menjaga bumi dan pembangunan berkelanjutan di masa depan.
Analisis Biaya (Investasi) Sistem Informasi Manajemen Rumah Sakit (SIMRS)
Authors: Paramarta Vip , Naurah Gladdays , Pratiwi Diana , Ariani Salsabila Tia , Orleans Adam Rino
Published: February 2024

Peranan teknologi informasi menjadi komponen yang penting dalam mendukung kinerja dalam suatu perusahaan. Selain itu teknologi informasi juga menjadi kunci dalam menghadapi persaingan bisnis yang semakin ketat. Dilihat dari peranan teknologi informasi tersebut, saat ini banyak perusahaan yang ingin melakukan investasi di bidang teknologi informasi. Tujuan penelitian ini yaitu untuk mengidentifikasi komponen biaya yang terlibat dalam implementasi SIMRS di Rumah Sakit dan menganalisis pengaruh biaya investasi SIMRS terhadap kinerja operasional dan pelayanan kesehatan Rumah Sakit. Jenis penelitian yang dilakukan merupakan penelitian kuantitatif. Jenis penelitian yang dilakukan merupakan penelitian kuantitatif. Dalam implementasi Sistem Manajemen Rumah Sakit (SIMRS), langkah penting melibatkan migrasi data dan penyesuaian proses kerja. Migrasi melibatkan analisis, pembersihan, dan pengujian data untuk memastikan keakuratan dan konsolidasi yang benar. Penyesuaian proses kerja diperlukan untuk sesuaikan dengan fitur SIMRS baru. Kerjasama tim implementasi dan staf rumah sakit, pelatihan yang memadai, dan perencanaan matang diperlukan untuk mengoptimalkan penggunaan SIMRS. Implementasi ini dapat meningkatkan efisiensi dan kualitas pelayanan, dengan manfaat jangka panjang seperti peningkatan efisiensi operasional dan pelayanan pasien. Tetapi, perlu mempertimbangkan biaya investasi awal, pemeliharaan jangka panjang, dan faktor-faktor lain seperti kebutuhan, integrasi sistem, skalabilitas, dan keamanan data.
Integrating Technology in Hospital Supply Chain: Pathway to a Sustainable Healthcare Ecosystem
Authors: Islam Shaiful , Habib Md. Mamun
Published: February 2024

The importance of sustainable practices within hospital supply chains has never been more pronounced than in the contemporary healthcare landscape, particularly in the wake of global health challenges. This research paper extends the discourse on sustainable hospital supply chain management (SHSCM) by examining the role of Technology Supply Chain Applications (TSCAs) as a catalyst for Sustainable Societal Advancement (SSA). Drawing from a substantial sample size of 401 respondents and employing factor analysis via structural equation modeling (SEM), the study upholds methodological integrity and rigor. The paper unveils a novel perspective on how TSCAs can revolutionize SHSCM by promoting efficiency, transparency, and collaboration, which are crucial for societal progression in the post-pandemic era. The findings affirm both hypotheses, with the data revealing a significant positive relationship between TSCAs and SHSCM, and between CIF-infused SHSCM and SSA. The implications of these relationships are manifold, indicating that the integration of technology within hospital supply chains is not merely a facilitator of internal process improvements but also a strategic contributor to societal well-being. The paper also navigates through the complexities of implementing TSCAs in SHSCM, presenting a balanced viewpoint by considering the limitations, such as the study's geographical and demographic specificity, which may affect the generalizability of the results. Beyond confirming the positive impact of TSCAs on SHSCM and SSA, the research offers actionable insights for healthcare practitioners and policymakers. It emphasizes the need for strategic investments in technology to enhance the resilience and sustainability of hospital supply chains. The study concludes by advocating for a concerted effort towards embedding technology at the core of hospital supply chains. This strategic pivot is crucial not only for the recovery of healthcare systems but also for laying the foundation for a more sustainable and socially responsible future. It highlights the need for a comprehensive and collaborative approach that leverages technology to overcome current challenges and drive forward the agenda of sustainable development within healthcare and beyond. Through this research, a compelling case is made for the strategic enhancement of technology within hospital supply chains as a means to foster societal advancement, providing a blueprint for future research endeavors aimed at bolstering the global healthcare landscape.
Unlocking Operational Efficiency: The Influence of Advanced B2B Software Solutions on Supply Chain Processes
Authors: Tomar Prashant
Published: February 2024

In this dynamic and fast-paced modern world, operational efficiency has become necessary for businesses that desire to attain and retain their competitive edge. A comprehensive B2B supply chain solution provides real-time visibility into the supply chain, including your inventory and production schedules, enabling prompt responses, informed decisions, and improved customer relationships. This article discusses the influence that advanced B2B Software Solutions have on Supply Chain Processes. It substantiates the absolute need for businesses to employ modern technology for achieving operational excellence in the highly dynamic modern world where beating the competition is the only way forward and application of sophisticated technology is increasingly becoming a necessity and not a choice.
Proceso multipuertas: La función judicial civil en clave digital y restaurativa
Authors: Niell Fernanda , di Luca Guillermina
Published: February 2024

En el presente trabajo hablamos de proceso multipuertas, pensando que el conflicto que se presenta en la jurisdicción demanda un proceso abierto a diferentes gestiones, y que nos invita a apropiarnos de herramientas jurídicas pero también de las no jurídicas. Abordamos la temática desde un enfoque transformativo de la gestión del conflicto, entendiendo que la jurisdicción debe acompañar a la comunidad y brindarle soluciones creativas que, además de resolver la controversia, mejoren, restauren y equilibren la paz social. Abrimos las distintas puertas de este proceso civil que se lleva adelante en el Juzgado Civil y Comercial N° 1 de La Plata, a cargo de la Dra. María Cecilia Valeros de Corica. Las ideas serán compartidas desde un enfoque práctico y organizacional.
Interpretative Issues Arising from the Definitions of Permanent Establishments under the GloBE Model Rules
Authors: Patti G.F.
Published: February 2024

The GloBE Model Rules on Pillar Two contain certain specific definitions of permanent establishments, which apply depending on the features of the foreign place of business of a given enterprise. The definitions refer to treaty law, but the meaning and the effect of those references are not always entirely clear.
Derechos adquiridos por los trabajadores en América: Una revisión sistemática
Authors: Rodríguez Merino Juan Carlos , Ludeña González Gerardo Francisco , De Piérola García Violeta María , Cueva Quezada Nilton Isaias
Published: February 2024

El derecho adquirido por los trabajadores es el resultado de numerosas contiendas contra los Estados y propietarios de empresas. Estas acciones han generado beneficios sustanciales para los trabajadores y constituyen el foco de interés en el presente trabajo científico. El objeto fue contextualizar el panorama completo y actualizado de los derechos adquiridos por los trabajadores del Estado, en Perú. Para alcanzarlo, se llevó a cabo una revisión sistemática de investigaciones relacionadas con los derechos de los trabajadores en una entidad de salud, utilizando como herramientas de recolección las siguientes bases de datos: La Referencia, EBSCO, Web of Science, Scielo y SCOPUS. Se consideró la información publicada en el periodo comprendido entre los años 2019 y 2023. En relación con los instrumentos utilizados, se destaca la importancia de la actualización teórica y la validación. Asimismo, se subraya la necesidad de desarrollar y crear nuevos instrumentos para medir este fenómeno. Se hace hincapié en la importancia de fomentar investigaciones adicionales sobre los derechos de los trabajadores en el ámbito de la salud.
Las Protestas Sociales en la vulneración de los Derechos Humanos del Estado Peruano
Authors: Bustinza Vargas Juana Victoria , Zegarra Ugarte Soledad Jackeline , Sapayo Lourdes Lacuta , Choquejahua Olivera Lizbet
Published: February 2024

La presente investigación tuvo como objetivo explicar la influencia de las protestas sociales en la vulneración de los Derechos Humanos de los estudiantes de la Universidad Nacional del Altiplano Puno 2023; cuya metodología es el enfoque cuantitativo de tipo básica teórica, el diseño fue el no experimental; cuya muestra es de 173 estudiantes universitarios de la Facultad de Trabajo Social, y cuyo resultado es que las protestas sociales influyen negativamente en la vulneración de los Derechos Humanos de los estudiantes de la Universidad Nacional del Altiplano Puno 2023. Llegando a la conclusión que las protestas sociales tuvieron participación de los estudiantes universitarios en diferentes tipos de protestas siendo la principal las movilizaciones, cuya causa principal a sido evidenciando en la no concordancia y en discrepancia con el gobierno actual en la cual fueron víctimas de actos de represión y por ende existiendo frecuentemente la vulneración de derechos humanos.
Bullying y los mecanismos de desconexión moral
Authors: Flores Morales Jorge Alberto , Neyra Huamani Lidia
Published: February 2024

El articulo tiene por objetivo reflexionar acerca del acoso escolar y la desconexión moral de los intimidadores. El término “desconexión moral” es la propuesta de Albert Bandura, que hace referencia a los procesos cognitivos, afectivos y actitudinales se encuentran afectado el juicio personal sobre la realidad, distorsionándolo y justificando el mal proceder como legítimo. Así mismo, los victimarios no reconocen su comportamiento intimidatorio y agresivo que ejercen sobre sus víctimas considerándolo como un juego más entre compañeros de clase o como parte del ambiente académico del cual hay que acostumbrarse. Por ello se ha de evitar el deslinde moral de estos comportamientos por parte de los que ejercen el bullyng, puesto que no es una conducta propiciada por las circunstancias, sino que se ha ido formando desde temprana edad este comportamiento agresivo.
Adapting a variable stability mechanism for a tilting tricycle from the delta to the tadpole wheel configuration (paper)
Authors: Dressel Andrew , Moore Jason
Published: February 2024

We previously presented a narrow-track tilting tricycle with a variable stability mechanism integrated between the swing arms that support a pair of rear wheels, in the so-called “delta” configuration, and with recumbent seating. We now examine adopting that variable stability mechanism to work on a tricycle with a split-parallelogram linkage between a pair of front wheels, in the so-called “tadpole” configuration, and with upright seating.

It was fairly straightforward to allow for tilting by replacing the front wheel and fork with a split parallelogram comprising two paired A-arms and kingpins, controlling the motion of the two halves with a bell crank and two tie rods, and then varying the handling of the vehicle by moving the connection point of the tie rods on the bell crank, just as we did with the swing arms of the previous vehicle.

We have also separated the two tasks of positioning the tie rod ends on the bell crank and enforcing symmetry of the tie rods. The former does not require much force and can be easily implemented with Bowden cables, but the latter does require large forces and is better implemented with a local rigid-bar linkage.

Implementing decent Ackermann steering geometry, allowing for both large tilt and steer angles, and decoupling tilting from steering, however, proved to be quite a challenge, at least while we attempted to implement it with bar linkages. Fortunately, we discovered a 2006 paper by Prof Drstvenšek et al. describing a Bowden cable and cam system that looked promising.

Finally, the resulting vehicle handles very nicely. When in “full bicycle” mode, it handles quite similar to the original bicycle that we had converted into the tricycle. When in “rigid tricycle” mode, it keeps the rider upright when stationary or when riding at a walking pace. In between these two extremes, it handles even better than the original bicycle in a slalom course and when slowly following a straight line.
Liman İşletmelerinde İş Güvenliği ve Risk Analizi
Authors: YORULMAZ Murat , ÖZTÜRK Mehmet Arif
Published: February 2024

Liman işletmelerinde iş güvenliği ve risk analizi, çalışanların, gemilerin, yüklerin ve tesislerin güvenliğini sağlamak ve olası riskleri önceden belirlemek açısından kritik bir rol oynar. Liman işletmelerinde risk analizi, kötü hava koşulları, ekipman arızaları ve tehlikeli yükler gibi potansiyel liman tehlikelerini tanımlar ve önlemler almayı sağlar. Dolayısıyla liman işletmelerinde iş güvenliği ve risk analizi çalışanların, limanda bulunan gemilerin, yüklerin ve işletmenin genel güvenliğini sağlamak, yasal gereksinimleri karşılamak ve işletmenin etkinliğini artırmak için hayati öneme sahiptir. Bu kapsamda kitabın amacı, liman işletmelerindeki tehlikeli sıvı yük elleçleme operasyonlarına yönelik riskleri belirlemek ve bu riskleri AHP ve Fine Kinney yöntemleriyle birlikte bütünleşik bir yaklaşımla analiz etmek ve bu yöntemlerin etkinliğini değerlendirmektir. Ayrıca, liman yöneticilerine risk yönetimini güçlendirecek öneriler sunarak katkıda bulunmak ve liman işletmeciliği literatürünün gelişmesine de katkı sağlamaktır.
Recuperação escolar em matemática: análise do material implantado nas escolas públicas em um período pandêmico
Authors: Fontes Cilene Maria , Meneghetti Renata Cristina Geromel
Published: February 2024

Este trabalho visa apresentar uma análise do material “Aprender Sempre”, referente à visão e ao aporte teórico do mesmo para Recuperação e ensino de Matemática nas escolas estaduais paulistas, atualmente. Para isso, adotamos a metodologia de análise documental, por ser uma técnica importante na pesquisa qualitativa, fonte poderosa de evidências e informações que potencializa a análise de fontes primárias. O material “Aprender Sempre” foi escolhido por se apresentar como um suporte no processo de recuperação e aprofundamento de aprendizagens essenciais para as escolas estaduais paulistas e os volumes destinados ao 9º ano do Ensino Fundamental e 1º ano do Ensino Médio do biênio 2020-2021, por serem um ciclo de ensino que se caracterizou pelo enfrentamento concomitante de diversas situações: pandemia do Covid-19, implantação da Base Nacional Comum Curricular (BNCC) e reestruturação do Ensino Médio. Mediante a análise, é possível apontar que, o Material “Aprender Sempre” se apresenta como importante instrumento destinado à recuperação em Matemática, porém tornou-se subsídio principal das aulas o que é preocupante, pois, as orientações podem limitar as opções de trabalho dos professores e não leva em consideração necessidades individuais dos alunos na retomada de habilidades, situação pandêmica e de estudos a distância. Além disso, o material não problematiza e nem contextualiza a Matemática para dar significado ao aprendizado dos alunos e ao desenvolvimento de suas capacidades pessoais.