bluuebunny/crossref_metadata_2025 huggingface dataset:
Study on three-dimensional model of ventilation drying and heat and mass transfer of bulk grain pile based on discrete-continuous media
Authors: Chen Pengxiao , Liu Ye , Fan Mengke , Zhu Wenxue , Jiang Meng meng , Wu Jianzhang , Wang Xiaowan , Lv Ruobing
Published: March 2024

In order to ensure the safety of grain storage and explore the mechanisms of water and heat transfer during the drying process of grain piles, this paper takes wheat as the research object, uses a thermal conductivity analyzer to measure the thermal conductivity and specific heat capacity of wheat, and obtains a linear relationship between the heat constant and water content of wheat. COMSOL software was used to establish a three-dimensional model of ventilation drying and heat and mass transfer of bulk grain piles based on discrete continuum media, which simulated the temperature and humidity changes during the drying process of the grain pile. The model was verified by a thin layer drying experiment. The results show that the simulated values of temperature and water content obtained by the wet heat transfer model are in good agreement with the experimental values, and the maximum errors are 2.14 % and 5.68 % respectively. During the drying process, the grain temperature of wheat at the bottom of the grain pile increased rapidly, compared with that at the top of the grain pile, and the temperature of the wheat at the center was higher than that at the edge. At the end of drying, the moisture content from highest to lowest was top edge > top center > bottom edge > bottom center. Therefore, the model can be used to further study the changes of grain pile temperature gradient and water gradient.
Effectiveness of ginkgo diterpene lactone meglumine on cognitive function in patients with acute ischemic stroke
Authors: Zhang Meini , Hu Xiao , Wang Tao , Liu Xianghong
Published: March 2024

Objective

To explore the efficacy of ginkgo diterpene lactone (GDLM) on cognitive function in patients with acute ischemic stroke (AIS).

Methods

A total of 126 patients with AIS in Shaanxi Provincial People’s Hospital from July 2019 to December 2020 were collected and randomly divided into the control group and treatment group (n = 63). All patients received conventional treatment, on which 25 mg/day GDLM was administered in the treatment group. Coagulation and inflammation indexes, National Institutes of Health Stroke Scale (NIHSS) and activities of daily living scale (ADL) scores were measured before and 14 days after treatment. NIHSS and ADL scores were performed again after 3 months. Cognitive function was assessed by Montréal Cognitive Assessment (MoCA) score, Mini-Mental State Examination (MMSE) score, and potential P300.

Results

After 14 days of treatment, all biochemical indices were lower than before treatment (P < 0.05). The NIHSS and ADL scores of the treatment group were significantly better than those of the control group after treatment (P < 0.05). The MoCA and MMSE scores of the treatment group improved more significantly compared with the control group (P < 0.05). After treatment, the P300 indexes of both groups were significantly better than before treatment (P < 0.05).

Conclusion

Conventional treatment of AIS combined with GDLM can effectively improve the cognitive function of patients, which is worthy of clinical recommendation.
Microstructure and properties of Co based laser cladded composite coatings
Authors: Anghel Iasmina-Mădălina , Uțu Ion-Dragoș , Pascu Alexandru , Hulka Iosif , Woelk Dino Horst , Mărginean Gabriela
Published: March 2024

Coatings deposition using different materials and various techniques are a viable method to improve the surface properties of alloys, especially the surface strength with improved tribological properties. In this study, a series of Co-based reinforced composite coatings containing different ratios of WC–CoCr–Ni particles were fabricated by laser cladding onto the surface of an AISI 904L stainless steel substrate. The main goal of this experimental work was to determine the influence of the WC particle addition on the structure and properties of the obtained Co composite coating in terms of improving the sliding wear resistance without negative influence the corrosion resistance in chloride media. The effect of the WC particles onto the microstructure, phase composition, microhardness, wear and corrosion properties, was investigated by means of scanning electron microscopy (SEM), X-ray diffraction (XRD) in association with the evolution of the friction coefficient and that of the polarization curves, respectively. The achieved results have shown that the new phase composition, especially developed due to the remelting of the WC phase, led to an improvement of the wear resistance. No significant changes were recorded after the electrochemical tests evaluation.
Victims or villains? How editorial cartoons depict the 2023 Israel – Palestine war
Authors: Gondwe Gregory , Walcott Carolyn
Published: March 2024

Study purpose

The study analyzed online editorial cartoons depicting the Israel-Palestine conflict through visual, symbolic, metaphorical, and textual analysis. The study reveals a prevailing anti-war sentiment across editorial cartoons, with a notable inclination towards supporting Palestine. This support was prominent in cartoons originating from the Global South, particularly Sub-Saharan Africa. However, there was a scarcity of such cartoons within mainstream Western media.

Methodology

The study employs an in-depth approach, analyzing cartoons from both Western and non-Western media. It utilizes Multimodal Discourse Analysis (MDA) and Multimodal Semiotics (MS) theories, focusing on symbolism and text to decode nuanced narratives within the cartoons.

Main findings

The cartoons depict complex narratives, using symbolism to explain how politicians and the main media are framing specific entities while undermining victimology. They reveal subjective perspectives that influence audience perceptions. They echo existing scholarly views on the influential power of editorial cartoons in communicating complex political concepts.

Social implications

The cartoons shape public understanding of the conflict, potentially influencing biases and perspectives. They present Hamas as both an aggressor and a victim, portraying multifaceted perceptions of the group.

Practical implications

The findings are instrumental in depicting political identities, including major organizations like the UN. The boldness in depicting such entities provides a practical avenue for understanding the role of such organizations.

Originality/value

The study adds to the existing literature by applying multimodal analysis to editorial cartoons, unveiling hidden narratives and perceptions. It suggests the need for a deeper analysis of the conflict’s historical, geopolitical, and power structures. This research offers a multifaceted understanding of how editorial cartoons shape perceptions and interpretations of the Israel-Palestine conflict, emphasizing their complex and influential nature within media discourse.
Anwendungsorientiertes Innovationsmanagement
Authors: Hertweck Benjamin , Philipp Jan , Hartmann Hans-Sönke
Published: March 2024

This case study describes the application of specific management tools from business practice for an industry example. In addition to the practical implementation, the benefits and potential of these tools are motivated on the basis of the theoretical principles in order to enable their transfer to other areas.
Strukturvarianz in wandlungsfähigen Produktions- und Logistiksystemen
Authors: Sutherland Robin , Özkul Felix , Grusie Liane , Wenzel Sigrid , Winkels Jan , Löhn Jannik , Rehof Jakob
Published: March 2024

Um wettbewerbsfähig zu bleiben, müssen sich produzierende Unternehmen schnell auf Marktveränderungen einstellen können. Die dafür geforderte Wandlungsfähigkeit ihrer Produktions- und Logistiksysteme bedingt die Umsetzung einer bedarfsbezogenen Strukturvarianz und somit die Berücksichtigung strukturbezogener Wandlungsbefähiger. Im Rahmen des Beitrags werden Kriterien für die Bewertung einer strukturbezogenen Wandlungsfähigkeit abgeleitet und Eigenschaften für wandlungsfähige Strukturen kategorisiert.
Augmented Reality in der kollaborativen Fabrikplanung von KMU
Authors: Bernhard Olivia , Sippl Fabian , Zäh Michael F.
Published: March 2024

Die Marktentwicklung erfordert derzeit von Unternehmen Investitionen in die Modernisierung und Umgestaltung ihrer Produktion, um ihre Wettbewerbsfähigkeit zu erhalten, was insbesondere für kleine und mittlere Unternehmen (KMU) eine große Herausforderung darstellt. Die hierfür erforderliche Planung erfolgt bei KMU oft durch externe Dienstleistende. Die Folge hiervon ist häufig eine geringe Einbindung der Produktionsmitarbeitenden, was letztlich zu nicht optimalen Lösungen führen kann. Der Einsatz von Augmented Reality (AR) in der Fabrikplanung ermöglicht eine kollaborative Zusammenarbeit zwischen Planenden und Mitarbeitenden, wodurch das Prozesswissen aller genutzt, neue Lösungen generiert und die Akzeptanz der Veränderung erhöht werden kann. In diesem Beitrag wird ein Anforderungskatalog für die kollaborative Fabrikplanung mit AR vorgestellt.
Die kreislauffähige Produktion
Authors: Riesener Michael , Schukat Esben , Schäfer Niklas , Obladen Alexander , Göppert Amon , Kaven Lea , Gaillard Antoine , Perau Martin
Published: March 2024

In diesem Beitrag wird ein neuartiges Konzept für ein hybrides Produktionssystem vorgestellt, das sowohl neue als auch aufbereitete Produkte verarbeiten kann. Im Kern zeichnet es sich durch einen multifunktionalen De- und Remontagearbeitsplatz aus, der mehrere Strategien der Kreislaufwirtschaft in das Wertschöpfungssystem integriert. Damit wird das Ziel verfolgt, die industrielle Transformation hin zu einer kreislauffähigen Produktion zu fördern und effizient zu gestalten.
UM NOVO STATUS ONTOLÓGICO DA RESPONSABILIDADE
Authors: Nunes Camargo Leonardo
Published: March 2024

O presente artigo tem como objetivo mostrar o novo status ontológico e fenomenológico daresponsabilidade a partir de uma releitura do animal na obra de Hans Jonas. Neste trabalho,sustentamos que a responsabilidade deve ser entendida como um degrau presente na escala dofenômeno vida. Por ser uma escala que acumula, conserva e compartilha as características de outrosseres, nos parece possível afirmar que a responsabilidade, mesmo que em estado latente, deve estargerminalmente prefigurada em outros seres vivos. Nosso problema de pesquisa coloca o seguintequestionamento: se a responsabilidade está contida na escala de desenvolvimento e aptidões do ser, ede acordo com os pressupostos jonasianos, seguindo a lógica da biologia aristotélica, de que ascamadas mais baixas são conservadas nas superiores, seria possível pensar numa manifestação daresponsabilidade nos níveis mais baixos de tal escala? A fim de tentar responder nossa problemática enosso objetivo, seguiremos o seguinte caminho: num primeiro momento, apresentaremos como aliberdade é o conceito guia fundamental para interpretarmos o fenômeno vida, veremos que quandoJonas amplia tal conceito como sendo pertencente a todo ser, o autor provoca uma revolução ontológicana filosofia, causando uma ferida no antropocentrismo moderno, uma vez que até então, o conceito deliberdade era restrito a esfera humana; num segundo momento, analisaremos como os conceitos demovimento, percepção e sensação se tornaram características próprias do reino animal e como estesseparam o mundo vegetal do animal; por fim, num terceiro momento, defenderemos que na própria obrajonasiana existem certos conceitos que exprimem nossa tese de que a responsabilidade se manifesta deforma latente e germinal no âmbito animal, principalmente nos conceitos de alteridade e sentimento, queos animais têm para com seus próximos.
A RELAÇÃO ENTRE A DEFESA DAS LIBERDADES E AS REGRAS DO JOGO DEMOCRÁTICO NO PENSAMENTO DE NORBERTO BOBBIO
Authors: Paulo Rouanet Luiz , José Viol Moras Ludovyco
Published: March 2024

O presente trabalho tem por propósito demonstrar a defesa das liberdades, realizada porNorberto Bobbio, enquanto uma precondição salutar para o funcionamento das regras do jogodemocrático. Para tanto, será explicitado que o filósofo e jurista italiano parte, num primeiro momento, daanálise da democracia para, posteriormente, abordar as liberdades e a sua defesa. Em seu livro Il futurodella democrazia (1984), o pensador apresenta, em oposição aos regimes autocráticos, uma definiçãoprocedimental da democracia, concebida como regras do jogo. Essas regras configuram osprocedimentos, que devem orientar as decisões políticas dos cidadãos chamados a decidir em umsistema democrático. Entretanto, segundo Bobbio, as regras do jogo só podem funcionar no âmbitopolítico se uma precondição for satisfeita: a defesa das liberdades individuais dos atores políticos. Porliberdades, o autor compreende as quatro liberdades da tradição liberal, sendo: a liberdade individual, aliberdade de imprensa e de opinião, a liberdade de reunião e a liberdade de associação. Nesse contexto,destaca-se que a defesa dessas liberdades está condicionada à estrutura de um Estado, que é, aomesmo tempo, liberal e de direito. Em outras palavras, somente um Estado de direito (em sentido forte),de cunho liberal, pode assegurar os direitos “invioláveis” dos cidadãos e, consequentemente, possibilitara participação política sem impedimentos. Como consequência desse pensamento, Bobbio analisa que oEstado liberal é o fundamento histórico e jurídico do Estado democrático e que, na contemporaneidade,o liberalismo e a democracia tendem a se aproximar a ponto de um defender a existência do outro
Beyond a Transmission Cable—New Technologies to Reveal the Richness in Axonal Electrophysiology
Authors: Mateus J. C. , Sousa M. M. , Burrone J. , Aguiar P.
Published: March 2024

The axon is a neuronal structure capable of processing, encoding, and transmitting information. This assessment contrasts with a limiting, but deeply rooted, perspective where the axon functions solely as a transmission cable of somatodendritic activity, sending signals in the form of stereotypical action potentials. This perspective arose, at least partially, because of the technical difficulties in probing axons: their extreme length-to-diameter ratio and intricate growth paths preclude the study of their dynamics through traditional techniques. Recent findings are challenging this view and revealing a much larger repertoire of axonal computations. Axons display complex signaling processes and structure–function relationships, which can be modulated via diverse activity-dependent mechanisms. Additionally, axons can exhibit patterns of activity that are dramatically different from those of their corresponding soma. Not surprisingly, many of these recent discoveries have been driven by novel technology developments, which allow for in vitro axon electrophysiology with unprecedented spatiotemporal resolution and signal-to-noise ratio. In this review, we outline the state-of-the-art in vitro toolset for axonal electrophysiology and summarize the recent discoveries in axon function it has enabled. We also review the increasing repertoire of microtechnologies for controlling axon guidance which, in combination with the available cutting-edge electrophysiology and imaging approaches, have the potential for more controlled and high-throughput in vitro studies. We anticipate that a larger adoption of these new technologies by the neuroscience community will drive a new era of experimental opportunities in the study of axon physiology and consequently, neuronal function.
The effect of sonication on the photoluminescence property of carbon quantum dots synthesized by hydrothermal route
Authors:   University Autonomous of Nuevo Leon, Faculty of Chemical Sciences, Laboratory of Materials I. Av. University, C.P. 66455 San Nicolas de los Garza, N.L. Mexico, Ochoa D. , Guzmán Torres J. ,   University Autonomous of Nuevo Leon, Faculty of Chemical Sciences, Laboratory of Materials I. Av. University, C.P. 66455 San Nicolas de los Garza, N.L. Mexico, Cervantes E. M. ,   University Autonomous of Nuevo Leon, Faculty of Chemical Sciences, Laboratory of Materials I. Av. University, C.P. 66455 San Nicolas de los Garza, N.L. Mexico, Cavazos J. L. ,   University Autonomous of Nuevo Leon, Faculty of Chemical Sciences, Laboratory of Materials I. Av. University, C.P. 66455 San Nicolas de los Garza, N.L. Mexico, Gómez I. ,   University Autonomous of Nuevo Leon, Faculty of Chemical Sciences, Laboratory of Materials I. Av. University, C.P. 66455 San Nicolas de los Garza, N.L. Mexico
Published: March 2024

Due to their chemical and physical properties, this study focuses on the effect of sonication over carbon quantum dots synthesized by means of hydrothermal route, having as precursor the sour lemon juice from Michoacán, Mexico. The exfoliation was carried out with a sonotrode in times of 1, 2 and 3 hours to provide an explanation over the effect of it on the photoluminescence, where it was found that with times of 1 hour, the PL emission is improved resulting from 261 a.u. to 448 a.u. Other characterizations were carried out to confirm the results obtained in PL, where the average particle size was analyzed by SEM, particle sizes ranging from 5 to 11 nm were observed, with an average size of 7.5 nm and to confirm the carbonaceous material, UV-Vis was performed showing a resolved UV absorption band around 340 nm.
Challenges Posed to the EU Financial Market by the Implementation of the Concept of Sustainable Financing
Authors: Fedorowicz Magdalena , Zalcewicz Anna
Published: March 2024

The subject of this study is, firstly, the identification of new obligations for financial institutions and supervisors resulting from the normative inclusion of ESG (environmental, social and governance) policy in financial market regulation. Secondly, we will answer the question of whether and to what extent the current regulatory pattern is changing in connection with ESG policy and, for this purpose, conduct an examination in the light of the provisions of the sustainable finance risk law from the perspective of a financial institution operating on the financial market, taking into account supervisory regulations in this area. The study also aims to consider various possible solutions for the optimal implementation of the policy of counteracting sustainable development risks in financial market law.
Independent Fiscal Institutions: Considerations in the Context of Current Challenges in Public Finance and Law
Authors: Zawadzka Patrycja
Published: March 2024

This paper discusses the idea of the functioning of an independent fiscal institution (IFI) in Poland according to the EU’s requirements. The first section provides an overall description of the institution. Section 2 provides theoretical insights into possible institutional models of IFIs which are established in the EU: the purpose is to discern what lessons can be learnt from IFI models in other EU countries. Section 3 discusses the legal basis of and standards in this area of public-sector control; section 4 addresses how that adoption would look in Poland. The objective of the article is to determine what the challenges in the Polish state fiscal policy are.
Environmental Taxation and the Circular Economy: What Are the Prospects in the European Context?
Authors: Parente Salvatore Antonello
Published: March 2024

The transition from a linear economy model to a circular economy system heralds great opportunities: on the one hand, because by smoothing out diseconomies and reducing waste, it can favour the ecological transition and steer production in the direction of sustainability and respect for the environment; on the other, because by offering economic operators the opportunity to become more competitive and to achieve considerable advantages, it can create jobs and facilitate integration and innovation at a social and an industrial level. To this end, a dimension of environmentally targeted taxation can only assume importance, characterized by the metamorphosis from a linear taxation system to a circular taxation paradigm: the former, dominated by the principle of fiscal neutrality, loses sight of non-tax purposes to attach importance only to those of revenue, too often ending up financing expenditure for expenditure and therefore even waste; the latter, through the taxation of waste and the use of tax eco-incentives, favours reuse and recycling, fully implementing the paradigm of the circular economy. In this perspective, through the preparation of a virtuous model and the elaboration of an agenda for future European growth centred on radical changes in production and consumption processes, the circular economy system can be fully implemented, promoting sustainable development and the efficient allocation of resources.
The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study
Authors: Pahl Bogumil , Popławski Mariusz , Radvan Michal , Vartašová Anna
Published: March 2024

The purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republic. The research shows that the legal solutions applied in Poland are flawed. In Poland, the tourist tax can as a rule only be levied in locations where certain levels of air pollution are not exceeded; however, this is not followed in practice. This leads to our claim that the legal solutions in this area should be changed. Maintaining the solutions currently in force in Poland leads to a situation in which legal fictions are allowed. We suggest the introduction of solutions similar to those found in the Czech Republic and Slovakia, where the tourist tax is not dependent on air pollution. The characteristic feature of this tax should be that it is levied on all types of stays, regardless of the purpose of the stay, the type of contract between the guest and the accommodation provider or the place where the guest stays.
The Application of the Public Order Clause on the Financial Market as One of the Elements for Building Sustainable Finance in a Comparative Perspective
Authors: Mariański Michał
Published: March 2024

The public order clause is an instrument of private international law that limits the possibility of applying the law of a designated country in cross-border contractual relations. The role of the clause is to protect the specific interests and values of a given legal order, the importance of which is so significant that it justifies refusing to apply foreign law or limiting the scope of its application. From the point of view of the subject of this study, the public order clause could potentially be applied by national supervisory authorities in a situation of a threat to the security and stability of a given financial market. Thus the purpose of this article, in which the author uses the functional approach of the comparative legal method, the historical-descriptive method and the dogmatic method, is to verify the thesis about the possible use of the public order clause as an instrument supporting the process of building sustainable finance, along with its limitations in the form of the French concept of effet atténué and also from a comparative and cross-border perspective.
Institutional Financial Consumer Protection in Czech Republic and Poland: Differences, Strengths, Weaknesses, and Challenges
Authors: Cyman Damian , Janovec Michal
Published: March 2024

The financial market plays a crucial role in economic growth, but it also poses risks to consumers, who may not have the expertise to navigate its complexities. This article examines the importance of consumer protection in the financial market and the legal background for regulation, including the stable and effective institutional set-up of consumer protection in Poland and the Czech Republic. It also discusses various initiatives that have been implemented to safeguard consumers in the financial market, such as regulations and policies designed to prevent deceptive practices and fraudulent behaviour. Finally, the article highlights the challenges facing consumer protection in the financial market regarding the institutions dealing with it, including the need for more effective enforcement mechanisms.
State Special Funds in Poland and Uzbekistan: A Comparative Legal Analysis
Authors: Juchnevicius Edvardas , Mekhmonov Kambariddin , Stwoł Małgorzata
Published: March 2024

This paper presents a comparative analysis of state special funds in Poland and Uzbekistan, focusing on their legal dimensions within the framework of financial law. State special funds play a vital role in the allocation and management of public resources, serving as targeted financial mechanisms to address specific needs and promote socio-economic development. However, there is limited comparative research examining the legal frameworks and operational aspects of these funds in different jurisdictions. This study aims to fill this gap by conducting a comprehensive analysis of state special funds in Poland and Uzbekistan, providing valuable insights into their legal frameworks, objectives, structures, and operational mechanisms. The research objectives of this study include examining the legal frameworks governing state special funds in both countries, analysing their objectives and operational mechanisms, identifying similarities and differences, and assessing their effectiveness and challenges. By achieving these objectives, this study aims to contribute to the enhancement of financiallaw practices in both jurisdictions and to provide knowledge for improving the legal frameworks and operational efficiency of state special funds.
Suspendium ad Kalendas Graecas? The Problem of the Constitutionality of Suspending the Statute of Limitations for Fiscal Offences during the State of the Epidemic or the State of the Epidemic Threat as the Example of Broadly Understood ‘Fiscal Repression’ of the State against the Individual
Authors: Białogłowski Wojciech , Łukawska-Białogłowska Dominika , Przywora Bogusław
Published: March 2024

One of the basic principles defining the relationship between individuals (including entrepreneurs) and the state is the principle of protecting the citizen’s trust in the state and the law enacted by it. This principle is based on legal certainty, understood in the jurisprudence of the Constitutional Tribunal of the Republic of Poland as a certain set of features inherent in the law which ensure legal security for the individual; the individual then has the possibility of full knowledge of the reasons for the operation of state authorities and the legal consequences that his or her actions may entail. An individual should be able both to determine the consequences of behaviours and events on the basis of the legal status in force at a given moment, and to expect that the legislator will not change it arbitrarily. On 22 June 2021, Article 15zzr1 was added to the Act of 2 March 2020 on special solutions related to the prevention, counteraction and combating of COVID-19, other infectious diseases and crisis situations caused by them; the article stipulates that during the state of epidemic threat or state of the epidemic, as announced due to COVID-19, and in the period of six months after their cancellation, there is no statute of limitations for the criminality of the act and no statute of limitations for the execution of a penalty in cases of crimes and fiscal crimes (paragraph 1); the periods referred to above are counted from 14 March 2020 – in the event of an epidemic threat, and from 20 March 2020 – in the event of an epidemic (paragraph 2). The subject of this paper is an attempt to answer the question of whether the indicated provision – interfering with the current model of the relationship between penal fiscal law and tax law – meets constitutional standards.
Burden of Proof or the Principle of Cooperation in Granting Tax Relief? Commentary on the Judgment of the Supreme Administrative Court of the Republic of Poland of 14 September 2022, III FSK 538/22
Authors: Etel Leonard , Mrkývka Petr
Published: March 2024

The purpose of this commentary on the judgment of the Supreme Administrative Court (SAC) mentioned in the title is to present the relationship between the tax authority and the taxpayer seeking relief from a tax liability. The literature and court rulings, the most recent example of which is the SAC ruling under review, indicate that it is the taxpayer who bears the burden of proving that the prerequisites for granting tax relief are present, namely an important interest of the taxpayer or the public interest. The institution of the burden of proof, characteristic of civil proceedings, should not be transferred to tax proceedings, where it is the statutory duty of the tax authority to clarify all the circumstances of the case. This does not mean that the taxpayer should not point out to the tax authority all the circumstances supporting the granting of relief. However, this does not follow from the fact that the taxpayer, as the applicant, bears the burden (obligation) of proving the existence of the prerequisites. There are and should be no provisions in the Tax Code imposing such an obligation. The taxpayer should submit any evidence justifying the relief in compliance with the principle of cooperation between the taxpayer and the tax authority. This is one of the general principles of tax law found in the literature and court decisions and boils down to the fact that the taxpayer is obliged to cooperate with the authority in charge of the procedure for granting the tax relief requested by the taxpayer. This principle, like many other general principles of tax law, should be inscribed in the current Tax Code, as has long been advocated in the literature.
ANALISIS PERKEMBANGAN BATIK MAOS DI RUMAH BATIK RAJASA MAS KABUPATEN CILACAP
Authors: Setiawati Amelia , Rachmawati Rina
Published: March 2024

Abstrak. Batik merupakan salah satu peninggalan nenek moyang bangsa Indonesia yang mempunyai nilai seni tinggi sehingga keberadaannya masih dilestarikan sampai saat ini, salah satunya yaitu batik Maos yang terinspirasi dari sandi perang Pangeran Diponegoro. Rumah batik Rajasa Mas merupakan salah satu rumah batik yang berada di Kabupaten Cilacap, dari beberapa rumah batik yang ada di Cilacap hanya rumah batik Rajasa Mas yang mengalami perkembangan hingga dapat memperkenalkan batik Maos hingga ke mancanegara. Perkembangan batik Maos didukung oleh beberapa faktor yaitu kondisi dan situasi tempat, permintaan konsumen, pembuat batik, letak geografis pembuat batik, keadaan alam sekitar termasuk flora dan fauna, adat istiadat, sifat dan tata penghidupan daerah yang bersangkutan, nuansa yang menunjukan masa-masa tertentu. Tujuan dari penelitian ini yaitu menganalisis faktor-faktor perkembangan batik Maos di Rumah Batik Rajasa Mas Kabupaten Cilacap. Populasi dalam penelitian ini yaitu 1 pemilik rumah batik Rajasa Mas, 12 tenaga kerja dan konsumen Rumah Batik Rajasa Mas selama satu tahun di tahun 2022 yaitu sebanyak 876 orang. Pada penelitian ini menggunakan probability simple random sampling dengan nilai kritis 10% menghasilkan sample sebanyak 89,88 kemudian dibulatkan menjadi 100 responden dalam negeri. Metode yang digunakan pada penelitian ini yaitu deskriptif kuantitatif dengan teknik analisis faktor. Hasil dari penelitian ini yaitu kondisi dan situasi tempat sebesar 17,471%, permintaan konsumen 12,571%, pembuat batik 8,945%, letak geografis daerah pembuat batik 6,746%, keadaan alam sekitar termasuk flora dan fauna 5,492%, adat istiadat 5,107%, sifat dan tata penghidupan daerah yang bersangkutan 4,897%, nuansa yang menunjukan masa-masa tertentu 3,822%. Saran dalam peneltiannya ini yaitu pada perkembangan batik lebih memperhatikan faktor nuansa yang menunjukan masa-masa tertentu yaitu dengan terjadi perkembangan ornamen batik dan perkembangan karakter motif batik, bagi masyarakat khususnya generasi muda lebih meningkatkan pengetahuan dan dapat melestarikan kebudayaan setempat, bagi pemerintah dan Dinas Perdagangan, Koperasi, Usaha Kecil dan Menengah (DPKUKM) meningkatkan dan melestarikan kebudayaan daerah setempat

Kata Kunci: Perkembangan, batik, Batik Maos
Bilateral adrenal hemorrhage and severe anemia in a neonate
Authors: Lee Christina , Hirschman Leah , York Teresa , Newton Paula
Published: March 2024

Neonatal adrenal hemorrhage (NAH) occurs in up to 3% of infants and is the most common adrenal mass in newborns. The most common presentation of NAH is an asymptomatic palpable flank mass which resolves over time without intervention. In rare cases, NAH can present as hemorrhage, shock, or adrenal insufficiency. This case describes a preterm infant born with severe anemia in the setting of bilateral adrenal hemorrhages with resulting adrenal insufficiency. The infant was successfully treated with blood transfusions and steroids. This is a unique presentation of NAH as it was bilateral, presented with severe anemia, and resulted in prolonged adrenal insufficiency.

Learning points

Consider adrenal hemorrhage for cases of severe anemia at birth.

Adrenal insufficiency is a rare complication of adrenal hemorrhage.

Adrenal recovery can take months, if not years.
„Gotta catch ’em all?“ – Instrumente zum Aufgreifen von „Gap cases“ in der formellen Fusionskontrolle
Authors: Göbel Martin
Published: March 2024

Es gibt verschiedene Ansätze zum Aufgreifen von Zusammenschlüssen, die durch ein allein an den Umsätzen der Beteiligten orientiertes Prüfraster der formellen Fusionskontrolle fallen. Durch die EuGH-Entscheidung i.S. Towercast, das Verfahren Illumina/Grail und verschiedene Maßnahmen sowohl auf nationaler wie europäischer Ebene ist die Behandlung derartiger „Gap Cases“ aktuell Gegenstand einer kontrovers geführten Debatte. Die Diskussion wird zusätzlich dadurch angeheizt, dass der Gesetzgeber anscheinend eine Anhebung der Aufgreifschwellen im Rahmen der 12. GWB-Novelle erwägt, was zu einem Anstieg „unterschwelliger“ Zusammenschlüsse führen dürfte. Im folgenden Beitrag werden die wesentlichen derzeit diskutierten Instrumente zum Aufgreifen von Gap Cases in der formellen Fusionskontrolle dargestellt und Schwächen dieser Ansätze aufgezeigt. Vor dem Hintergrund neuer Aufgreifmechanismen in anderen europäischen Staaten wird abschließend erörtert, ob die Befugnisse des Bundeskartellamts um ein Instrument erweitert werden sollten, das dem Amt bei Vorliegen gewichtiger wettbewerblicher Bedenken ermöglichen würde, die Anmeldung eines Zusammenschlusses zu verlangen.
Forming and Formation of Paper
Authors:   Pulp & Paper Centre and Department of Chemical Engineering and Applied Chemistry, University of Toronto, Farnood R. R. , Loewen S. R. ,   Pulp & Paper Centre and Department of Chemical Engineering and Applied Chemistry, University of Toronto, Dodson C. T. J. ,   Pulp & Paper Centre and Department of Chemical Engineering and Applied Chemistry, University of Toronto
Published: March 2024

Formation is a critical property for newsprint as well as printing and writing grades of paper. Measurements of the flow and fibre distribution properties in the forming section of an operating paper machine are related to the resulting paper structure. The 3-D M/K Analyzer is used to characterize the final paper structure in terms of the formation index and average floc size. A stochastic model is proposed to provide a basis for interpretation of the final paper formation.
Surface Characterization of Communication Papers
Authors:   Lexmark International Boulder, Colorado 80301, U.S.A., Borch J.
Published: March 2024

The characterization of surface properties of communication papers reflects both handling and printing requirements. Test methods recently applied in this area range from simple adhesive strength characterization and liquid penetration tests to more sophisticated gas chromatographic and spectroscopic procedures suitable for thermodynamic and chemical constituent analysis. The principles and results of such testing are reviewed.
Finite Element Analysis of Paper Cockling
Authors:   Isko Kajanto, KCL Paper Science Centre, Espoo, Finland, Kajanto Isko
Published: March 2024

A cockled paper sheet has lost its planarity because small (5 – 50 mm) randomly spaced areas have bent out of the plane of the paper. The variation in surface height is usually only of the order of one millimeter. Cockling is related to the hygroexpansivity and small-scale inhomogeneity of paper, and is a problem mainly with some lightweight papers and with copying papers. In this study, cockling is analysed theoretically using the finite element method. The results suggest that cockling is caused by local inhomogeneity in the two-sidedness of paper. Small-scale variation in the fiber orientation angle is especially detrimental in this respect. Large variations in in-plane contraction can also cause paper to buckle. The intensity of cockling increases with decreasing paper thickness. The cockles become more oval as the fibre orientation gets stronger. The conclusions of the theoretical analysis are supported by experiment. With high basis weight papers, the local fibre orientation of the top side was found to be almost independent of that of the bottom side. Thus, two-sidedness varies considerably on the small length scale, and this allows local curling to take place. At low basis weights the top and bottom sides are no longer independent, which offsets the amplifying effect of smaller thickness.
Characterization of Paper as an Information Carrier
Authors:   Helsinki University of Technology, Oittinen Pirkko
Published: March 2024

Printing on a paper carrier falls into the generic class of’ visual communication processes. This paper aims to provide a systematic overview, based on the literature, on current knowledge concerning the fundamental factors related to paper as an information carrier. Published work on informational aspects of imaging can be found in diverse fields. Yet it seems that research specifically from the starting point of paper and printing is needed if future advances are to be made in our understanding of how paper properties contribute to visually perceived information.
Response of Paper Properties to Changes in Moisture Content and Temperature
Authors:   STFI Box 5604 S-114 86 Stockholm, Sweden, Salmén Lennart
Published: March 2024

During production, converting and usage, paper and board products may be exposed to environmental conditions of both constant and variable nature. As these paper and board products are ultimately composites of the natural polymers cellulose, hemicelluloses and lignin, they are, due to their hydrophilic nature and also to the existence of thermal transitions, highly influenced by the surrounding environment. The paper properties are accordingly affected by moisture and temperature and it is these changes of a physical nature that are discussed in this paper. In this paper, an attempt is made to present a philosophy of how the total performance of paper products can be reduced to the question of how moisture and temperature interact with wood polymers on a molecular level. The multicomponent nature of the wood fibre and the consequences of the build up of dried-in stresses are particularly emphasised. Thus the sorptive properties of the wood polymers are described from the standpoint of molecular interaction and a plasticizing effect which reduces the glass transition temperatures of the wood polymers. The consequences that this softening have on mechanical properties and on hygroexpansivity are presented together with descriptions of the effect of drying stresses and the creep behaviour during moisture cycling. Practical examples are given, discussing high temperature processes such as hot calendering, corrugating and press drying. Effects related to printing and converting operations, such as dimensional stability, surface roughening and linting are also commented on. Finally some ideas regarding future research are presented.
Odour and Taste Originating from Food Packaging Board
Authors:   Enso Gutzeit Oy, Research Centre, Imatra, SF-55800, Finland, Lindell Henry , Baker C. F.
Published: March 2024

Four commercial grades of food packaging board were analysed by chromatographic techniques and sensory evaluation. Attention was paid to providing as similar conditions as possible for the sample preparation and sample pre-treatment in the two types of analysis. A mathematical function for the dependence of sensory data on instrumental data with a prediction error of 12.3 % was found. Hexanal and pentanal were to a significant degree responsible for the odour impact perceived from the board. The developed method has been used to estimate the odour level in boards with fibres from various sources.
Exhumations of Polish Soldiers in Lithuania: History and Methods of Research
Authors: Kadikinaitė Jovita
Published: March 2024

The article describes the search for the remains of Polish soldiers in Lithuania from 1992 to the present day, and presents how such research has evolved, and what archaeological research methodology is used. The involvement of specialists from different institutions and disciplines in such searches is discussed. Although the article deals with the search for the remains of all Polish soldiers who died in the course of the 20th century conflicts in general, it is notable that the most numerous part of them is made up of the soldiers of Armia Krajowa. The main data available for such searches is the testimonies of live witnesses, supplemented and refined by archaeological and anthropological research. The methodology of such research is still being shaped on a case-by-case basis, so it is important to review and familiarise oneself with researches that has been carried out and cases of (un)successes, as this may help to plan further, more productive research and searches for individuals from this period in the future.
Crocodile Rock! A Bioarchaeological Study of Ancient Egyptian Reptile Remains from the National Museum of Lithuania
Authors: Piombino-Mascali Dario , Jankauskas Rimantas , Piličiauskienė Giedrė , Girčius Rokas , Ikram Salima , Caliò Luigi M. , Messina Antonio
Published: March 2024

Remnants of what was believed to be a single baby crocodile, originating from ancient Egypt and curated in the National Museum of Lithuania, have been recently assessed using noninvasive and nondestructive techniques. These had been donated in 1862 to the then Museum of Antiquities by the prominent Polish-Lithuanian collector Count Michał Tyszkiewicz. After careful investigation of the three mummified reptile fragments available, the authors were able to identify at least two individuals based on morpho-anatomical characteristics. This indicates that the two small crocodiles originally described in historic records are still present within the collection and that none of these items was lost during the different lootings perpetrated throughout the museum’s history. Information regarding the post-mortem treatment of these animals was also obtained. This is the first scientific study of animal mummies in the Baltic States, and it should be followed by proper conservation and display of these findings.
Overview of Fourth Generation Reactors Studied at the Universidade Federal de Minas Gerais (Brazil)
Authors: Silva Clarysson Alberto Mello da , Macedo Anderson Altair Pinheiro de , Gilberti Maurício , Silva Fabiano Cardoso da , Magalhães Isabella Resende , Costa Antonella Lombardi , Pereira Claubia
Published: March 2024

This paper presents the results of the studies about the Fourth Generation Reactors developed at DENU-UFMG, such as the Very High Temperature Reactor (VHTR), Molten Salt Breeder Reactor (MSBR), Sodium Fast Reactor (SFR) and Gas-cooled Fast Reactor (GFR). These studies evaluate neutronic parameters of the nuclear system at steady state and during the burnup using computer models developed at DENU-UFMG using SCALE 6.0 (KENO-VI/ORIGENS), MCNPX 2.6.0 and MCNP5. The results show that the adopted methodologies confirm the capabilities of the codes to simulate specific situations in steady state or transient operating conditions.
THE MOTIF OF BINARY CHARACTERS IN “THE TALE OF THE BATTLE WITH MAMAI”
Authors: Sokolova Lidia
Published: March 2024

There are several paired characters in “The Tale of the Battle of Mamai.” These are Dmitry Donskoy and Vladimir Serpukhovsky, brothers Andrey and Dmitry Olgerdovich, Peresvet and Oslyabya, as well as the heavenly helpers of the warriors — the first Russian saints Boris and Gleb. The poetic technique of depicting paired heroes is used in The Tale with a certain artistic aim. The comprehension of this aim allows to put a point in the dispute of researchers concerning the image of Dmitry Donskoy in this work. Some of them believed that the author of The Tale created a panegyric to the Grand Duke, approaching to hagiographic praises, according to others — it is a pamphlet directed against him, minimizing and distorting his role in the battle. The article suggests that the author uses the image of paired characters to divide military functions between the main characters. Thus the role of the heroic prince-warrior, the real winner on the battlefield is assigned by the author to Vladimir Andreevich Serpukhovsky, and Dmitry Ivanovich acts as an ideal Christian, whose unwavering faith in God and diligent prayers ensured the victory of the Russian army. The article shows that the paired characters of The Tale go back to the binary images of the ancient and medieval heroic epic, the archetypal model of these imagesis the myth of the Dioscuri.
BAKHTIN’S DISCOVERY AND APPROPRIATIONS: IN RUSSIA AND IN THE WEST
Authors: Tihanov Galin
Published: March 2024

This article sets itself a twofold task. On the basis of recently published scholarship, it wishes to revisit the history of Bakhtin’s discovery in Russia and the West since the 1960s; but it also intends to offer a tentative answer to the question: ‘What did Bakhtin discover as a thinker’? The two dimensions, captured in the ambiguity of the genitive — ‘Bakhtin’s discovery’ — are closely interrelated. In a very significant sense, what we perceive to be Bakhtin’s discoveries as a thinker and a theorist is a dynamic target rather than a fixed apparatus. As I try to demonstrate through a plethora of examples, Bakhtin’s discoveries and the lessons we draw from them have been articulated differently at different historical junctures and in different cultural settings; the Bakhtin we see is a fluctuating image, resulting from superimposed perspectives involving growth, modification, loss, and a complex adjustment of meaning, as his body of writing travels across time and traditions and meets inherited patterns of reasoning. Bakhtin’s discoveries are thus not a reliable supply of knowledge or wisdom; they rather derive from the elusive, sometimes blurred, and never quite finished work of mediation and translation. Equally important, the optics we apply towards Bakhtin in discerning his contributions as a thinker is affected by the stories of his discovery at home and abroad. Processes that look as awkward time-lag or distortion are often marks of intense appropriation and a high impact factor in disguise. Over time, we realise that the very narratives employed in telling and re-enacting the story of Bakhtin’s discovery in Russia and the West are saturated with the cultural and ideological heteroglossia which he came to analyse in his writings. In tracing some of these narratives, I hope to arrive gradually at a Bakhtin, whose legacy is the function of multiple historical articulations, a thinker in transit, a theorist subject to dialogue.