bluuebunny/crossref_metadata_2025 huggingface dataset:
Truth is what the context makes of it
Authors: Allan Keith
Published: December 2022

This essay shows that truth cannot be divorced from human experience and an individual’s world view, his or her weltanschauung. There exist different weltanschauungen that favour alternative truths. Thus, loosely speaking, truth is determined by context. It may be socially acceptable to prefer one among the alternative truths as truly true, but this goal necessarily involves taking an ideological perspective on what is perceived and accepted as the sole truth. In other words, it is prejudiced. The truth value assigned to the proposition God exists starkly illustrates this claim, but in the course of this essay I demonstrate that alternative truths are widespread and that conflicting truths can co-exist within a community even when they create dissension. A hegemonic group will assert a preference for one truth over its alternatives, but that does not eliminate the existence of alternative truths. Alternative weltanschauungen need to be managed somehow, and the recognition that alternative truths exist is one step in their management.
Lectura proyectada versus consumo real de formatos narrativos en lengua española en universitarios de español como L1
Authors: Peña-Acuña Beatriz , Crismán Pérez Rafael
Published: December 2022

Se pretende descubrir qué actitudes y creencias se plantean a favor de la lectura por parte el alumnado del Grado de Educación Primaria (curso 2020-2021) pensando en los niños. También indaga si esta muestra autopercibe que sea importante leer en beneficio propio. Además, investiga qué tipo de formatos posibles transmedia consumen (en papel o digital), a través de qué plataformas y si estos formatos digitales benefician la competencia lectora y qué razones argumentan a favor. La metodología de indagación es mixta. Se recogen datos a través de una entrevista semiestructurada. Se trata de una aproximación no experimental cuantitativa analizada gracias al programa SPPS Statistics 27.0. Asimismo, se realiza un análisis cualitativo con aportación de datos significativa mediante el programa QDA Miner 2.0.8. La muestra se compone de 75 individuos de la Universidad de Castilla La Mancha, campus Ciudad Real, con predominio femenino y con una representación mayor de individuos de 20 años.La lectura infantil es importante puesto que aporta diversos beneficios de aprendizaje, referencias estéticas y éticas. Se concluye que aportan una estima mayoritaria por la lectura propia y el consumo prioritario del relato escrito de los cuentos y libros en papel, seguido por los relatos visuales de las series de televisión en internet a partir de páginas web. Asimismo, estos reconocen de forma mayoritaria que estos formatos analógicos y digitales que consumen están a favor tanto de la competencia lectora como alientan a la lectura analógica y digital.
Influencia de las estrategias cognitivas de la lectura en la mejora de la capacidad de comprensión en estudiantes de Educación Primaria
Authors: Gutiérrez Fresneda Raúl
Published: December 2022

El aprendizaje de la lectura no constituye un proceso automático que se lleva a cabo como consecuencia de la simple acción de decodificar unos elementos gráficos, sino que constituye un proceso interactivo entre el lector y el texto que implica la participación de varios niveles de complejidad cognitiva que intervienen integrando la información gráfica, semántica, sintáctica, pragmática e interpretativa, lo que requiere de metodologías de enseñanza que fomenten la participación activa del lector y la puesta en práctica de una serie de acciones cognitivas. Sin embargo, y en contra de este postulado la tendencia generalizada en muchas ocasiones para favorecer la capacidad de comprensión de la lectura en las aulas se centra en la respuesta a una serie de cuestiones tras la lectura de los textos. El objetivo de este estudio consiste en conocer si mediante propuestas que potencien las operaciones cognitivas orientadas a extraer la información relevante del texto junto con la formulación de cuestiones de distintas tipologías (literal, inferencial, reorganizativa y crítica) se mejora la capacidad comprensiva de textos expositivos en estudiantes que finalizan la etapa de Educación Primaria. En el trabajo participaron 214 estudiantes de diferentes centros educativos con edades comprendidas entre los 11 y los 12 años. Se empleó un diseño cuasi-experimental de comparación entre grupos con medidas pretest y postest. Los resultados obtenidos ponen de manifiesto que la ejercitación de las macrorreglas junto a la formulación de preguntas contribuye a mejorar la capacidad lectora de los estudiantes.
“The City of the Magyar:” On Julia Pardoe’s Travel Writing
Authors: Bökös Borbála
Published: December 2022

Julia Pardoe, an English poet and historian, was among the first travel writers who described Hungary’s institutions and contributed to the shaping up of the nineteenth-century British image of Hungary In her bookThe City of the Magyar or Hungary and Her Institutions(1840), she thoroughly reported her experiences and observations regarding a country that, although being part of East-Central Europe, had not stirred the interest of the British public Pardoe’s narrative contravenes the patriarchal ideology of travel writing as well as the act of travelling per se as masculine preoccupations, while, in my view, it seeks to negotiate the gender norms of her age by adopting an equally acceptable colonialist perspective as well as a conventionally feminine, a gentlewoman’s narrative perspective on the page By making use of Andrew Hammond’s theory of “imagined colonialism,” I shall demonstrate that Pardoe’s text can be interpreted as a negotiation between the conflicting demands of the discourse of female travel writing and of colonialism In discussing Pardoe’s travel account, I am also interested in the (rhetoric) ways in which the female traveller formulates her observations on Hungarian landscapes, people, and culture as civilized or less civilized – according to her own British national ideals and class norms Pardoe’s portrayal of Hungarian otherness served to raise the curiosity as well as the sympathy of the British towards a nation that was in need of and ready for progress/reform in the years before the Hungarian Revolution of 18481
Wilhelmina Wittigschlager’s Minna: The Portrait of a Dazzling Jewish Feminist, Anarchist, and Nihilist
Authors: Rabinovich Irina
Published: December 2022

Wilhelmina Wittigschlager’s novel, Minna: Wife of the Young Rabbi, published in 1905, serves as a case in point for characterizing a young audacious Jewish female protagonist who, against all odds, by breaking societal conventions and exercising a strong will and remarkable determination, attains individual freedom and struggles for political and social justice This study has yielded some important insights regarding the key role Minna’s multiple racial, religious, and national identities play in the construction of her fictional self. By examining the cultural, historical, and societal influences upon Wittigschlager, as she was in the process of writing the novel, this paper aims at showing how the fictional portrayal of a Jewish defiant female protagonist is interlaced with the factual lifestyles, culture, and representations of some actual contemporary female rebels such as Lucy Parsons, Emma Goldman, and Hesya Gelfman Minna’s Jewishness serves as the central point of her characterization, while the exploration of the pertinent socio-historical, cultural, political, and economic aspects outlines the environment in which her character was conceived
The Image of Woman by Three Contemporary Hungarian Women Writers: Réka Mán-Várhegyi, Anita Harag, and Rita Halász
Authors: Garbacik-Balakowicz Magdalena
Published: December 2022

Since the turn of the millennium, the position of women writers in Hungarian literature has changed – they became more and more visible We can speak of a real and increased interest in women’s writing It is important that this change, which is of inclusive character, relates not only to the reconstruction of the literary past of women writers and the re-evaluation of the literary tradition but also to the interest in contemporary authors and their works At the same time, the continuation of previous literary achievements of women is emphasized Following a brief theoretical and historical introduction, the paper offers an analysis of three books written by women writers of the younger generation: Mágneshegy (Magnet Hill, 2018) by Réka Mán-Várhegyi, Évszakhoz képest hűvösebb (Rather Cool for the Time of the Year, 2019) by Anita Harag, and Mély levegő (Deep Breath, 2020) by Rita Halász The paper explores the image of woman that can be found in the analysed texts, examines the social dimension of these texts as well as the ways in which they correspond with and answer to the discourse on social changes in today’s Hungary
Prometheus in the Hungarian National Bloodline. A Theory of the Origin of the Hungarians in Ferenc Otrokocsi Foris’sOrigines Hungaricae…
Authors: Pap Levente
Published: December 2022

Although the end of the seventeenth century is considered as the beginning of the Hungarian scientific historiography, it does not mean that the famous mediaeval origin theories of the Hungarian nation disappeared On the contrary, they continued to influence the historical thinking for many centuries The well-known legendary and biblical theories get a new possible interpretation The Protestant priest converted to Catholicism Ferenc Otrokocsi Fóris (1648–1718), using his distinguished education (he had learned and researched in Utrecht, Franeker, Oxford, and Rome), attempted to extend the scope of these theories with a new character: the famousPrometheusfrom Greek mythology The aim of our paper is to present a critical analysis of Otrokcsi’s theory and of the sources he used in his work entitledOrigines Hungaricae…(1693)
A Postmodern Criticism of the Enlightenment: Anthropocene Disorder and Nihilistic Anti-humanism in Charles Bukowski’s Pulp
Authors: Poorghorban Younes
Published: December 2022

The anti-detective novel, Pulp, the last book Charles Bukowski wrote, is among his most significant works. This article illustrates Bukowski’s hostility towards the Enlightenment and modernism Through a postmodern outlook, Bukowski parodies the rationality of the Enlightenment by depicting a world that is replete with irrationality and meaninglessness The narrative involves a drunk detective who takes cases that are highly peculiar and irrational. Bukowski’s detective constantly finds himself in irrational and meaningless conversations and in the author’s attempt to portray the miserable condition of postmodern man Moreover, from an ecocritical perspective, this article asserts that Bukowski is a nihilistic anti-humanist who fails to sympathize with humanity and finds no solution for the environmental collapse that is caused by the disorder in the Anthropocene The only response to the parasitic nature of humanity is hatred and disgust for both himself and his species As a result of his despair with the cause of humanity and anthropocentrism, Bukowski’s Detective Belane is enraged with humans and frequently causes violent scenes
Restructuring and Reshaping Africa Oil Exporting Countries Post COVID-19 – A Participatory Development Strategy Approach
Authors: Agu Osmond Chigozie , Omolade Adeleke
Published: December 2022

Research Background: The COVID-19 pandemic has the capacity of severely disrupting economic activities and triggering economic crisis, especially in Africa’s Oil Exporting Countries (AOECs). The African economy is likely to be the worst hit, especially the Africa Oil Exporting Countries (AOECs), as they have been majorly low income countries and considering the fall in oil prices, as oil revenue forms a major source of their revenue and government expenditure.

Purpose: This study explored the stakeholders’ opinions on reshaping and restructuring the economies of six African Oil Exporting Countries, with the aim of ascertaining the views of academics within the six AOECs, as regards the economic revival post COVID-19.

Research methodology: The study utilized the Participatory Development Strategy Approach (PDSA), employing the Cronbach Alpha Reliability test, Estimated Response Rate (ERR) and Explanatory Factor Analysis (EFA) to extract opinions from 1,260 stakeholders within the six AOECs.

Results: The results show that the stakeholders are of the opinion that the solutions to the rebuilding of AOECs are multi-faceted, suggesting a mixture of both government and private institutions in varying degrees. Some of the respondents favoured going back to agriculture and agribusiness to revamp their economies.

Novelty: The study utilized an uncommon methodology; the Participatory Development Strategy Approach (PDSA) to achieve its objective. The PDSA is meant to allow the affected stakeholders’ participation in the policy making process. The respondents were purely academics, as it is believed that academics are the sources of hope of solving myriads of human challenges such as hunger and economic crisis.
The Impact of Macroeconomic Indicators on the Share Prices of Dividend Companies – A Comparative Analysis of Polish and US Issuers for the Period 2016–2020
Authors: Jabłoński Bartłomiej , Kika Dorota
Published: December 2022

Research background: The aim of the article is to compare Polish and US dividend companies with potential growth with dividend companies with potential value, including in the period of economic turbulence caused by the pandemic, and to identify macroeconomic determinants that affect changes in the level of share prices of dividend companies with potential value listed on the stock exchange in Poland and the US. An analysis of the literature and international studies conducted allows us to identify inflation, gross domestic product (GDP), interest rate levels, exchange rate changes, and market P/E and P/BV ratios, as well as the PMI index, as the most important macroeconomic factors.

Purpose: The aim of the article was to present research on the impact of macroeconomic indicators on the prices of Polish and US shares of dividend companies, divided into shares with potential value and potential growth for the period 2016–2020. The research was enriched by analyzing the return rate on shares and the risk of the share prices of companies with potential value during the turbulence of the economy caused by the COVID-19 pandemic.

Research methodology: The study was conducted using the Spearman rank correlation coefficient and significance test for the Spearman rank correlation coefficient. A non-parametric t-test was carried out to check whether the estimated correlation is statistically significant.

Results: The research indicates that Polish and US dividend companies with potential value have lower average annual return rates than dividend companies with potential growth. Referring to the determinants of the share prices of US dividend companies with potential value, it was found that they are significantly determined by inflation and moderately determined by industrial production and GDP, as well as the P/BV ratio.

Novelty: The added and application value are the recommendations regarding the attractiveness of investing in Polish dividend companies with potential value as compared to companies from the US market.
Has Humankind Overwhelmed Nature’s Agency?
Authors: Williams James
Published: December 2022

Humankind’s relationship with nature has been evolutionary. Nature’s agency initially overpowered human agency, limiting what people could do in their quest for survival. Ever so slowly people domesticated material things, such as fire and wood, and they made tools to assist them from bones, wood, and stone that gradually became more sophisticated. These tools became the principal link between humankind and the material world, and as human communities became more complex, people produced sophisticated tools worthy of being called technologies. Ships, mills, weapons, buildings—each invention and innovation increased human agency, and nature slowly gave way before it, a process visible through landscapes. This essay focuses on North America, where between the sixteenth and twentieth centuries, human commodification of nature and the side effects of their technologies ultimately became so complex and complete that they ate away at the planetary ecosystem on which their own existence depends. Today, the Anthropocene encapsulates the idea of the age of humans, and nature’s agency seems to crumble as an independent force in the face of human actions.
Digesting Planetary Harms: Ocean Life, Biomaterial Innovation, and Uncanny Ingestions of the Anthropocene
Authors: Dickinson Hannah , Johnson Elizabeth
Published: December 2022

This article explores innovations in biomaterial ingestion that would seek to solve ecological harm in the Anthropocene. Focusing on ocean ecologies and marine life, we follow several case studies that examine the paradigm of digestion to consider how efforts to eat the harmful by-products of the Anthropocene spark multifaceted interventions including, the development of novel cuisines, dieting tools, the invention of new animal feed additives, and an array of biotechnologies that would digest or otherwise sequester plastic pollutants. In doing so, we explore how this paradigm of digestion and associated bioscientific interventions are shifting relations between humans and nonhumans, exacerbating the conditions of an “uncanny” Anthropocene. We ask: Can the moving of “strange” surroundings and digestible objects through our bodies better hold us to account for the colonial and calculative epistemes that forged the Anthropocene? Or will these dreams of a circular, digestive economy only extend the promise of the never-ending extraction, valuation, and manipulation of nonhumans as a means of locating solutions to planetary precarity?
Molecular detection, risk factors and public awareness of avian bornavirus among captive and non-captive birds in Peninsular Malaysia
Authors: Lutpi Syamsiah Mohd , Abu Jalila , Arshad Siti Suri , Rahaman Nor Yasmin
Published: December 2022

Introduction

Proventricular dilatation disease (PDD) is caused by avian bornavirus (ABV) has been identified in psittacine, non-psittacine birds and waterfowl. Birds may show signs of gastrointestinal tract deficit or neurological dysfunction or even both. The objectives of this study were to determine the molecular prevalence, risk factors and public awareness of ABV and PDD among captive and non-captive birds in Peninsular Malaysia.

Material and Methods

A total of 344 cloacal swabs or faeces were collected and subjected to detection using the RT-PCR assay. Meanwhile, KAP questionnaires were distributed by using the Google forms platform.

Results

Molecular prevalence studies revealed that 4.5% (9/201) of the pet birds were ABV-positive, whereas 0% (0/143) in waterfowl. Nine positive pet birds were identified to be PaBV-2, which is closest to ABV isolates EU781967 (USA). Among the risk factors analysed, category, age and, location, were found to show an association with the ABV positivity. The KAP survey result showed: the respondents have low knowledge (32.9%), however, they showed positive attitude (60.8%) and good practice (94.9%). The association between knowledge, attitude and practice showed that there was a significant association between knowledge-attitude and also attitude-practice (P<0.05).

Conclusion

This study proved that avian bornavirus (ABV) causes proventricular dilatation disease (PDD) among a group of pet birds of Psittaciformes, but it is present in Peninsular Malaysia with a low prevalence rate. Furthermore, in addition to the useful databases obtained from this study, the level of public awareness on the importance of avian bornavirus that causes fatal disorders among a wide range of bird species is satisfactorily raised.
História das mulheres
Authors: Costa Francisco Joel Magalhães , Mota Bruna Germana Nunes , Santana José Rogério
Published: December 2022

O objetivo deste artigo é compreender a relação entre a História, a história das mulheres e as dissertações e teses produzidas pelo Núcleo de História e Memória da Educação, vinculado à Universidade Federal do Ceará. O estudo analisa a compatibilidade das produções acadêmicas com a Escola dos Annales e suas propostas vinculadas aos processos mentais, às representações e à vida cotidiana; e com a Escola Inglesa do Marxismo e seu entusiasmo pela História Vista de Baixo. A pesquisa destaca o estudo sobre as mulheres; e revela as investigações históricas sobre as experiências e as práticas social, cultural e educacional das mulheres. A abordagem da pesquisa é de natureza qualitativa, do tipo exploratório-bibliográfica. Entre os trabalhos, foram encontradas 14 pesquisas que abordam o tema. Tal levantamento confirma a relação teórico-metodológica das pesquisas com as Escolas e a importância do estudo sobre as mulheres.
21. yy becerileri ölçeğinin Türk kültürüne uyarlanması
Authors: GÜR Hülya , GÜLER Zeynep , GENÇ Can Berk , GÜNGÖR CABBAR Burcu , KARAMETE Aysen
Published: December 2022

Çalışmanın amacı, 21. Yy Becerileri Ölçeğini Türk kültürüne uyarlamaktır. Çalışmanın örneklemini 2021-2022 akademik yılı bahar döneminde 244 biyoloji, fen ve matematik alanında öğrenim gören üniversite öğrencileri oluşturmuştur. Orijinal ölçek 30 madde ve 4 alt faktörden oluşmaktadır. Ölçeğin Türkçeye uyarlanmasında dil geçerliliği, yapı geçerliği, ölçüt geçerliği ve güvenirlik çalışmaları yapılmıştır. Ölçeğin Türkçe uyarlamasında dil geçerliği çeviri geri çeviri tekniği kullanılmış ve uzman görüşü alınmıştır. Ölçeğin yapı geçerliliği için Açımlayıcı Faktör Analizi (AFA) ve doğrulayıcı Faktör Analizi (DFA) ile sağlanmıştır. AFA analizi sonucunda 25 madde ve 4 faktörden oluşan bir ölçek elde edilmiştir. Ölçeğin yapı geçerliği Doğrulayıcı Faktör Analizi ile test edilmiştir. DFA analizinde ölçek uyum değerleri kabul edilebilir düzeyde bulunmuştur. Ölçüt geçerliğini test etmek amacıyla ölçeğin tüm maddeleri ile her bir faktör arasındaki korelasyon incelenmiştir. İç tutarlılık ise Cronbach Alfa katsayısı, madde toplam korelasyonu ve madde ayırt edicilik değerleri ile hesaplanmıştır. Analizler 21. Yy Becerileri Ölçeğinin Türkçe uyarlamasının öğretmen adaylarının 21. Yy becerilerini ortaya çıkarmak için geçerli ve güvenilir bir ölçme aracı olduğu sonucuna ulaşılmıştır
Determinants Affecting the Dental Care Decision at Dental Clinics in Bandung
Authors: Suprayogi Yogi , Hurriyati Ratih , Dirgantari Puspo Dewi , Ningsih Nurul Hutami
Published: December 2022

The business development of dental clinics in the city of Bandung is growing rapidly along with public awareness of the importance of dental health. There has been a decrease in income at dental clinics in Bandung due to the pandemic in the last two years and similar business competition, so researchers want to help and find out what variables influence people's decisions in choosing a dental clinic. This research aimed at examining the effect of sales promotion, lifestyle, and price discount variables on dental care decisions at dental clinics in Bandung. The data were taken from 105 respondents who had experience having dental care at the dental clinics in Bandung by using online questionnaires. The analysis technique used multiple linear regression. The results showed that there was an influence of sales promotion, lifestyle, and price discount variables if they were combined simultaneously, on dental care decisions at the dental clinic in Bandung, but if it was seen partially, the price discount variable did not affect the decision to have dental care at dental clinics in Bandung. This research also proved that sales promotion and lifestyle had a positive and significant impact on dental treatment decisions at dental clinics in Bandung. The findings were further discussed in this research.
Keywords—sales promotion; lifestyle; price discount; purchasing decision; dental clinics.
"Color" Сomponent of the Frequency Dictionary of the "Armenian Text"
Authors: Pavlova Larisa Viktorovna , Romanova Irina Viktorovna
Published: December 2022

The aim of the study is to reconstruct the "Armenian" local text of Russian poetry, its color segment. The research material is a corpus of poems by Russian poets of the XIX–XXI centuries dedicated to Armenia. The object of study is the poetics of color as an important component of the image of Armenia, the subject of study is color naming. The methodological basis was an interdisciplinary approach combining linguistics, literary studies and computer methods of text processing. To describe the poetics of color, language material is processed and a frequency dictionary is compiled. Data interpretation is performed at the level of the entire corpus and within the subcorpuses of individual authors. This is how data on individual and national pictures of the world are compared and considered against the background of Armenian folk ideas about color. The scientific novelty of the research consists in compiling an original alphabetical-frequency dictionary of color names in the "Armenian text" of Russian poetry and in describing the poetics of coloristic elements. It is proved that in the general linguistic picture of the "Armenian text" and in most of the individually authored artistic worlds, the blue color and its shades confidently dominate. The semantics of color in Russian poets when describing Armenia does not coincide with the ethnic representations of Armenians. The study is promising for the comparative study of both local texts and national linguistic worldviews. The peculiarity of the "Armenian text" is the construction of a color picture of the world based on the perception of the color of soils, stones, rocks and the mountains themselves, as well as impressions of paintings by Armenian artists, first of all, Martiros Saryan.
Decentralized control of islanding/grid-connected hybrid DC/AC microgrid using interlinking converters
Authors: Antalem Diress Tilahun , V Muneer , Bhattacharya Avik
Published: December 2022

This paper presents decentralized control of an islanding/grid-connected DC/AC hybrid microgrid (μG) using battery energy storage system (BESS) and distributed energy resource (DER). In DC/AC μG unified with different DERs and BESS, the intermittent output nature of DERs due to fluctuating input characteristics and strong interaction of sources, loads, and primary grid, causes variations in frequency and bus voltage. To solve these issues, the paper proposes a decentralized control method which incorporates active/reactive power (P/Q) control, DC virtual droop control, voltage control, frequency droop control, current control, maximum power point tracking, and a phase-locked loop (PLL). The coordination and integration of various control parameters will ensure a smooth transition as well as the overall stability of the system. The BESS and DER’s interfacing converters are autonomously controlled in this control scheme without communication using the frequency droop and bus voltage control. Correspondingly, the control techniques comprehend different operating modes depending on the state of charge of BESS, distributed generation, and grid. During switching the two interlinking converters (IC), high-frequency harmonics are created, which are eventually mitigated by the inductor-capacitor-inductor (LCL) filters employed in the AC bus. Virtual droop control will ensure active damping of the harmonics in the LCL network. The maximum power transfer in interlinking converters (ICs) is improved using the proposed approach for input-source variations. Simulations were performed using MATLAB/Simulink and verified using the hardware in the loop (HIL) to prove the effectiveness of the control scheme proposed.
Lights, Camera, Action . . . As Long As You Live in the Proper Circuit: An Analysis of the Circuit Split Concerning Civilians’ First Amendment Right to Record Police Officers
Authors: Cornett Chloe
Published: December 2022

While the United States Circuit Courts are not required to keep their precedents in synch, there are times when they should be. So-called “circuit splits” arise when the circuit courts divide themselves in a way that creates two competing schemes of caselaw. The core question of the split addressed in this Comment is whether or not there is an established First Amendment right for civilians to record police officers in public and, if so, whether that right ultimately defeats the doctrine of qualified immunity. The majority of circuits hold there is, while the minority point of view holds there is no such established right. Although the courts can mend the split themselves, this Comment advocates for the Supreme Court of the United States to assert its power as the highest court in the land and conclusively mend the split by holding that citizens have a right a right to record police officers in public pursuant to the First Amendment. Uniformity, efficacy, and percolation are advanced when the circuits are aligned. Moreover, the Supreme Court has the power to bind all courts—whether they have spoken on an issue or not. Public policy concerns, like officer accountability and the societal inequalities pertaining to the dissemination of information, and the essential foundations of our Constitution require the Supreme Court to enforce what most circuit courts already hold: First Amendment protections afford Americans the right to film law enforcement as we find them.
The Mysteries of NFT Taxation and the Problem of Crypto Asset Tax Evasion
Authors: Nguyen Amy Q.
Published: December 2022

Cryptocurrencies have long captured the attention of the financial world, revolutionizing how the world does business by providing virtually costless transactions. More recently, however, a new digital token has taken its place on the world stage. Known as NFTs, non-fungible tokens have allowed for the reinvention of modern finance infrastructure consisting of sophisticated trading and loaning systems for different asset types. Despite cryptocurrencies’ and NFTs’ novelty and popularity, they are not immune to the U.S. Tax Code. The Internal Revenue Service (IRS) has provided guidance on the tax framework of cryptocurrencies, but the taxation of NFTs is still relatively unclear, leaving taxpayers to rely largely on the cryptocurrency tax framework to address NFT taxation. The cryptocurrency framework, however, does not fully address all issues that may arise in NFT taxation. Virtual currencies have drawn much excitement, sparking the popularity of cryptocurrencies and NFT investors but have also drawn the scrutiny and worry of tax regulators. The U.S. has been experiencing a significant tax gap between the money taxpayers make from the transactions of these crypto assets and the amount of taxes paid to the IRS. Specifically, to blame for this tax gap are the novelty of these crypto assets, their inherent anonymity, their cross-border nature, and their independence from governmental or financial institutions. This article discusses the taxation of cryptocurrencies, its influence on a potential NFT-specific tax framework, why crypto assets are the weapon of choice for tax evaders, and the possible solutions the U.S. can pursue to remedy crypto asset tax evasion.
KAJIAN TEKNIS PERBAIKAN TANAH LUNAK MENGGUNAKAN METODE KOMBINASI VACUUM DAN PRELOADING DENGAN PVD DAN PHD PADA AREA CONTAINER YARD PELABUHAN TERMINAL KIJING KALIMANTAN BARAT
Authors: Berliano Henky Adi
Published: December 2022

Tanah lempung lunak merupakan jenis tanah dengan kuat geser kecil, koefisien permeabilitas kecil, dan kompresibilitas besar, serta daya dukung rendah. Kondisi tanah dasar area Container Yard Pelabuhan Terminal Kijing Mempawah sebagian besar berupa tanah lempung lunak pada kedalaman 4-10 meter, sehingga diperlukan perbaikan pada tanah dasarnya. Dalam penelitian ini digunakan metode kombinasi Vacuum dan preloading dengan PVD dan PHD untuk meningkatkan kuat geser tanah, mengurangi komprebilitas tanah dalam menahan beban rencana, dan besaran penurunan yang terjadi pada masa operasional (post-settlement) sesuai kriteria. Beban operasional direncanakan 20kPa (beban perkerasan) + 70kPa (beban container 6+1 tiers). Tekanan vacuum direncanakan 80kPa (setara tinggi timbunan 4.2m) dengan kombinasi tinggi tanah timbunan (soil preloading) sebesar 5,03m. Adapun tinggi penurunan direncanakan 1.7m dengan target konsolidasi 90% waktu tunggu preloading 120 hari. Berdasarkan hasil implementasi di lapangan, hasil monitoring penurunan settlement plate selama proses perbaikan tanah dilakukan analisa derajat konsolidasi menggunakan metode Asaoka didapat hasil rata-rata sebesar 94.0%, dengan total penurunan yang terjadi sebesar 1.218m dan sisa penurunan diestimasi sebesar 0.078m. Hasil perhitungan load ratio sebesar 1.35 (>1.2), hasil pengujian CPT peningkatan nilai qc rata-rata dari 0.5Mpa menjadi 3.0Mpa. Berdasarkan hasil analisa tersebut menunjukkan metode perbaikan tanah yang dipilih sangat efektif untuk meningkatkan kuat geser tanah.
Method Verification and Measurement of Uncertainty Estimation for the Proximate Analysis in Animal Feed-Single Laboratory Verification Protocol (Nordtest Approach)
Authors:   Department of Livestock Services, Quality Control Laboratory, Seiner Scientific Officer, Bangladesh, M Debnath
Published: December 2022

The purpose of this study was to verify the proximate analysis (DM percent, Ash percent, CP percent, EE percent, and CF percent) using AOAC approved methods at the Feed Quality Control Laboratory, DLS, Savar, Dhaka, and to reduce measurement uncertainty in each test in the laboratory. To verify the test procedures, a laboratory-made control sample (full-fat soybean), a certified control sample, and two Proficiency test feed samples (List A) were employed, together with various calibrate equipment (Table 1,2). This strategy was put to the test in terms of precision, accuracy, and consistency. Limits of Detection (LOD), Limits of Quantification (LOQ), Robustness, and Ruggedness, on the other hand, are irrelevant in these verification and uncertainty assessment techniques. Tests were carried out over a period of several months to verify this process and to assess the uncertainty more precisely. The Recovery percent was determined for the accuracy test, the Nordtest technique (Single Laboratory Verification Technique), and FAO. 2011 guidelines were used to assess the precision of the methods’ long-term repeatability. The recovery% of the determination of DM%, Ash%, CF%, EE%, and CP% of the Laboratory manufactured Reference sample, FAPAS Proficiency test sample-1, and Sample 2 (Tables 3-7) were within 98-102%, while the precision was determined by long-term repeatability (SRw) was 0.87%, 0.13%, 0.29%, 0.25%, and 0.35%, respectively, which met the criterion (Table 2) of FAO guideline. The measurement uncertainty was computed using the Nordtest method (Single Laboratory Verification Technique) and FAO. 2011 criteria, based on the longterm repeatability of the proximal components in the acknowledged laboratory. According to the guideline, the Expanded Measurement Uncertainty for DM percent, Ash percent, CF percent, EE percent, and CP percent was 0.99, 0.89, 1.02, and 1.82 percent, respectively, which was quite satisfactory. So, in the respective laboratory-Feed Quality Control Laboratory, Department of Livestock Services, Savar, Dhaka, Bangladesh-this verification for proximate components analysis of the animal feed is validated.
Solvent-modulated Binding Selectivity of Reaction Substrates to Onium-based Sigma-Hole Donors
Authors: Sysoeva Alexandra A. , Novikov Alexander S. , Bolotin Dmitrii S.
Published: December 2022

Combination of experimental data and results of DFT calculations indicates that the catalytic activity of chalconium and halonium salts served as sigma-hole donating organocatalysts cannot be clearly estimated via analysis of the electrostatic potential on the catalysts’ sigma-holes and values of the catalyst•••TS intermolecular interactions, such as polarization effects, charge transfer, or covalency of bonding. Moreover, the real catalytic effect might not correlate well with the values of Gibbs free energies of activation of the reactions, because solvation effects and other competitive binding processes play at least the same or even more important role in the catalysis. It was showed in present work, that the solvation either can lead to the increase of equilibrium concentration of reactive catalyst•••electrophile associates thus accelerating the reaction or brings favorable generation of catalyst•••nucleophile species resulting in suppression of the catalytic activity of the organocatalyst.
Anaerobic Hydroxylation of C(sp3)–H Bonds Enabled by the Synergistic Nature of Photoexcited Nitroarenes
Authors: Paolillo Joshua , Duke Alana , Gogarnoiu Emma , Wise Dan , Parasram Marvin
Published: December 2022

A photoexcited nitroarene-mediated, anaerobic C–H hydroxylation of aliphatic systems is reported. The success of this reaction is due to the bifunctional nature of the photoexcited nitroarenes, which serve as the C–H bond activator and the oxygen atom source. Compared to previous methods, this approach is cost and atom economical due to the commercial availability of the nitroarene, the sole mediator of the reaction. Owing to the anaerobic conditions of the transformation, a noteworthy expansion in substrate scope can be obtained compared to prior reports. Mechanistic studies support that the photoexcited nitroarenes engage in successive hydrogen atom transfer and radical recombination events with hydrocarbons, leading to N-arylhydroxylamine ether intermediates. Spontaneous fragmentation of these intermediates leads to the key oxygen atom transfer products.
Solvent-free synthesis of zeolites: new insights into the mechanism and non-mechanochemical route
Authors: Al-Nahari Shadi , Laurencin Danielle , Alonso Bruno
Published: December 2022

The solvent-free (SF) synthesis is a green alternative to the conventional method of synthesis for zeolites. In this study, we show for the first time the feasibility of carrying out the SF synthesis of silicalite-1 (F- route) without any grinding. We also monitor the changes during the synthesis thanks to multiple characterization techniques: XRD, TGA, SEM, EDX, and multinuclear NMR (13C, 19F, 29Si). We show how the duration of the thermal treatment impacts the zeolite crystal size and morphology, as well as the local degree of order probed by solid-state NMR. The obtained results provide new insights on the SF formation mechanism based on solid phase transformations. Our findings also show that once the organic structure directing agent (OSDA), here tetrapropylammonium, is incorporated, the crystals are formed and no other intermediate phases incorporating the OSDA exist. Further, we study the role of water in the synthesis using 17O NMR. For this purpose, we develop a simple and efficient 17O enrichment method of zeolite frameworks. The efficiency of this enrichment demonstrates the role of water in the hydrolysis and condensation reactions and its need for a successful synthesis.
Exploring different carbon allotrope thermoplastic composites for electrochemical sensing
Authors: Hussain Khalil , Shergill Ricoveer , Hamzah Hisham , Yeoman Mark , Patel Bhavik
Published: December 2022

Composite electrodes provide an effective and cheap way to utilise a wide range of carbon materials to make electrodes. More recently thermoplastics have been widely used as the binder to make carbon composite electrodes, as varying fabrication approaches, such as 3D printing, can make complex electrode geometries. However, there is a clear need to understand how the electrochemical performance of different carbon allotrope materials varies when made into sensors. We accessed PLA thermoplastic filaments containing carbon black, graphite, graphene, multiwall carbon nanotube (MWCNT) and carbon fiber using cyclic voltammetry (CV) and electrochemical impedance spectroscopy (EIS). Electrodes were made in thin disc electrodes using molding to negate the influence of geometry on electrochemical activity and also in dome shapes using 3D printing to understand the impact of geometry. MWCNT/PLA electrodes had the lowest sensitivity for measurement of serotonin. Graphene/PLA electrodes had the greatest sensitivity and lowest limit of detection for the measurement of serotonin. However, graphene/PLA and graphite/PLA had the poorest resolution in the fabrication of dome-shaped electrodes. CB/PLA dome electrodes were the most uniform and had the best print resolution. CB/PLA electrodes also had the best stability for sustained monitoring of serotonin. Electrodes made from all carbon materials showed good electron transfer kinetics for redox probes on molded electrodes, but when dome electrodes were made using 3D printing, poor electron transfer kinetics were observed on all materials. Overall, our study highlights key differences in the electrochemical activity of different carbon allotropes and the impact fabrication of complex electrode geometries can have on performance. This interplay between geometry and electrochemical performance is critical in designing carbon electrodes for a wide range of applications.
Can machine learning predict the phase behavior of surfactants?
Authors: Thacker Joseph , Bray David , Warren Patrick , Anderson Richard
Published: December 2022

We explore the prediction of surfactant phase behavior using state-of-the-art machine- learning methods, using a data set for twenty-three non-ionic surfactants modified from Bell, Phil. Trans. R. Soc. A 2016, 374, 20150137. We recover Bell’s observation that most machine learning methods are capable to some degree of filling in missing data in partially-complete phase diagrams. However, strong data bias and a lack of chemical space information generally lead to poor results for de novo phase diagram prediction. Although some machine learning methods perform better than others, these observations are largely robust to the particular choice of algorithm. For the gap-filling challenge we additionally examine how to sample state points effectively in the context of typical experimental protocols, to make the most of machine-learning interpolation. Our results indicate what factors should be considered when preparing for machine- learning prediction of surfactant phase behavior in future studies.
GELİŞMELERİ KAÇIRMA KORKUSU (FoMO) ÜZERİNE BİR GÖZDEN GEÇİRME
Authors: BAHADIR Erdi , TOHUMCU Mehmet Utku , KALENDER Bilal
Published: December 2022

Gelişmeleri kaçırma korkusu (Fear of Missing Out, FoMO), başkalarının sosyal yaşantılarında gelişmeler ve yeniliklerden bireyin bunlardan yoksun kalacağı veya kaçıracağı yönündeki yoğun kaygıları ile karakterizedir. Teknolojik gelişmelerin ve sosyal medya kullanımının artışı ile psikoloji literatürüne giren FoMO henüz yeni bir kavramdır. Yapılan çalışmalarda yaygınlık için %15,2-75 aralığında değerler bildirilmiştir. Cinsiyet ve yaş gibi demografik değişkenlerin dışında kaygılı düşünce yapısı, nevrotik kişilik özellikleri, kaygılı bağlanma biçimi ve sosyal medya kullanımı gibi faktörlerin de FoMO etiyolojisinde önemli olduğu bilinmektedir. Sosyallik algısındaki bozulma, kendilik sunumunun değişmesi ve sosyal medya kullanımının artması ise FoMO belirtilerinin devam etmesinde sürdürücü faktörler olarak dikkat çekmektedir. FoMO belirtileri sonucunda davranışsal bağımlılık (internet, oyun oynama, akıllı telefon ve sosyal medya vb.), phubbing davranışı, uyku sorunları, depresyon, anksiyete ve dikkat dağınıklığı gibi önemli sorunlar da görülmektedir. Psikoloji literatürü için yeni bir kavram olarak FoMO, bireyin ruh sağlığı için önemli sorunlara neden olmaktadır. Bu çalışma ile birlikte FoMO’nun daha iyi anlaşılması için literatür bilgileri gözden geçirilmiş ve sonraki çalışmalarda kavramın farklı yönlerinin incelenmesinde güncel bilgiler derlenmiştir.
GENETIC VARIABILITY AND ASSOCIATION AMONG YIELD AND YIELD COMPONENTS OF WHEAT GENOTYPES (Triticum Aestivum L.)
Authors: Thapa Asha , Jaisi Sushil , Poudel Mukti Ram
Published: December 2022

The demand for wheat will be increased 60 % compared to existing by 2050 and the wheat productivity of Nepal is lower than world’s average productivity. Therefore, it is important to increase the yield potentiality of wheat. This research was conducted for the estimation of variability and association among yield and yield components of wheat. The experimental field was designed in alpha lattice design with 20 diverse wheat genotypes considering 12 important traits. In variability analysis, thousand kernel weight (TKW) had maximum values for the genotypic coefficient of variance (GCV) (11.83%) and phenotypic coefficient of variance (PCV) (12.14%) indicating the presence of high variation in TKW. The number of spikes/m2 (NSPM) and grain yield (GY) showed higher values for heritability (82.62% and 58.95%) and GA (73.36 and 456.25). These traits have additive gene action and are less affected by the environmental condition. Plant height (PH) had significant positive correlation with GY (0.346) and chlorophyll showed highly significant negative correlation with GY (-0.448). NSPM and PH had a maximum positive direct effect (0.375 and 0.347), chlorophyll content had maximum negative direct effect (-0.234) and days to heading (DTH) and days to anthesis (DTA) showed a positive indirect effect on GY. The selection of genotypes with higher values of PH and NSPM along with moderate or low chlorophyll content is a prerequisite for attaining a higher yield in wheat. Genotypes having longer DTH, DTA and days to maturity (DTM) should be considered during selection of genotypes to obtain higher yield.
STUDY ON COMBINING ABILITY FOR YIELD AND YIELD CONTRIBUTING TRAITS IN WATER STRESS TOLERANT GENOTYPES OF TOMATO (SOLANUM LYCOPERSICUM L.)
Authors: Or-Rashid Md. Harun- , Rehana Sayda , Zeba Naheed , Ullah Mohammad Zahir , Narzis Nabila , Husna Asmaul , Siddique Abu Bakar
Published: December 2022

The experiment was conducted to develop tomato hybrids by identifying parental lines with estimation of good combining ability effects and their variances through line x tester analysis of 44 genotypes including 32 F1 cross combinations using 12 parents after selfing (8 lines and 4 testers). The genotypes were evaluated for the yield and contributing traits. The analysis of variance (ANOVA) showed highly significant difference for all the characters suggesting the presence of genetic variability among the studied materials. The variance values of general combining ability (GCA) were lower than the specific combining ability (SCA) for all the traits except plant height. This indicates that these traits were under the control of non-additive (non-fixable) gene effects and could be exploited by heterosis breeding. The lines L1, L2, L3, L5, and testers T2, and T4 showed a desirable significant negative GCA effect for days to first flowering and days to maturity. The line L5 showed a positive significant GCA effect for most of the traits except fruit per cluster and L4 for plant height, cluster per plant, fruit per cluster, fruit per plant, fruit diameter, and yield per plant. Based on GCA effects across ten traits L4 and L5 were identified as the most promising parental lines for inclusion in hybridization programs. Outstanding crosses based on SCA effects across ten traits were L6XT1, L2XT3, L7XT2, and L4XT4. These crosses could be considered the most promising specific combiner for most traits which can be used to develop elite tomato varieties.