bluuebunny/crossref_metadata_2025 huggingface dataset:
Inconstitucionalidade da Tributação na Adoção Inicial da Lei n. 12.973/2014 dos Resultados Oriundos de Concessões de Serviços Públicos
Authors: Miguita Diego Aubin
Published: September 2020

Após anos de neutralidade tributária das normas internacionais de contabilidade assegurada pelo Regime Tributário de Transição – RTT, a Lei n. 12.973/2014 estabeleceu regras que consideram os novos paradigmas contábeis para fins da apuração do IRPJ, da CSLL, da contribuição ao PIS e da COFINS. No caso de contratos de concessão de serviços públicos, a adoção inicial da Lei n. 12.973/2014 previu a tributação da diferença positiva entre o resultado que serviu de ponto de partida para apuração do lucro real até a edição da Lei n. 12.973/2014 e aquele que seria verificado caso a apuração tributária seguisse as normas previstas nesse diploma legal. Este trabalho busca demonstrar a inconstitucionalidade dessa previsão, considerando que a tributação de resultados de períodos pretéritos com base em regras posteriormente criadas viola o princípio da irretroatividade. Da perspectiva infraconstitucional, procura-se demonstrar que houve afronta à neutralidade tributária assegurada durante o período de vigência do RTT.
Bitcoin e Tributação
Authors: Tomé Matheus Parchen Dreon
Published: September 2020

O presente artigo possui o escopo específico de analisar a possibilidade de tributação, no Brasil, do Bitcoin, relativamente ao Imposto sobre a Renda e Proventos de Qualquer Natureza, tanto no que toca à pessoa jurídica como à pessoa física (IRPJ e IRPF, respectivamente). Assim, será verificado o tratamento atualmente dado ao Bitcoin no Brasil, e, concomitantemente, analisada a retidão do tratamento. A partir de um estudo pautado pela ótica multidisciplinar que o Bitcoin requer, será possível um exame mais eficaz das regras tributárias relativas ao Imposto de Renda possivelmente aplicáveis ao que se está chamando de “moeda virtual”.
Aspectos Teóricos e Práticos acerca da Inclusão das Despesas com Capatazia na Base de Cálculo do Imposto de Importação
Authors: Rodrigues Pedro Jacob
Published: September 2020

Este artigo tem por objetivo analisar a legalidade da inclusão das despesas com capatazia na base de cálculo do Imposto de Importação, determinada por Instrução Normativa da Secretaria da Receita Federal. Far-se-á uma análise sob a ótica do Princípio da Legalidade em matéria tributária; da jurisprudência do Superior Tribunal de Justiça; e do Acordo Geral sobre Tarifas e Comércio. O final do trabalho será dedicado a questões relacionadas à identificação das despesas com capatazia e ao procedimento para cálculo do valor a ser restituído.
Breves Considerações sobre a Digitalização da Economia e seus Impactos na Tributação
Authors: Coppi Nicholas Guedes , Da Silva Thiago Santos
Published: September 2020

Neste artigo, procura-se demonstrar como a revolução da economia digital está provocando relevantes impactos em âmbito tributário, uma vez que as estruturas tradicionais de tributação baseiam-se na intermediação das transações, na territorialidade das atividades e na tangibilidade dos bens. A economia digital produz, portanto, um vácuo decorrente da minimização e, até mesmo eliminação dos intermediários na realização dos negócios jurídicos. Diante desse cenário, a tarefa de identificação e controle das materialidades tributáveis torna-se mais complexa, demandando um debate a respeito de conceitos tradicionais estabelecidos na doutrina e na jurisprudência tributárias para que possa acompanhar a evolução e o impacto derivado dessas novas tecnologias. É, desse modo, imperioso que se repense o sistema tributário, à luz desse novo paradigma econômico, sob pena de que as Administrações Tributárias, sujeitadas a esse novo panorama, utilizem-se de velhas categorias para atingir novas situações derivadas da digitalização da economia, provocando, por certo, evidente caos tributário e nítido rompimento com os mandamentos insertos na Constituição da República, atingindo especialmente os diretos fundamentais do particular.
“Positivismo de Estimação”
Authors: Venturini de Souza Túlio
Published: September 2020

O presente estudo tem como objetivo contribuir para o estudo da interpretação das normas na seara tributária: os signos empregados nos textos normativos, em que pese não serem totalmente definidos também não são, de certo, vazios de qualquer significação. Nesse sentido, o trabalho se posta especificamente em relação ao art. 116 do CTN e a interpretação dada pelo CARF em sede do Acórdão n. 3401-005.228 e critica eventuais interpretações que expandam seu conteúdo normativo a uma acepção antielisiva.
Should Developing Countries Include Article 7 in Their Tax Treaties?
Authors: Rocha Sergio André
Published: September 2020

This article analyses if and how the article 7 of the OECD and UN Model Conventions, which deals with the taxation of Business Profits, fits into the international tax policy of developing countries.
Transfer Pricing e Atribuição de Renda a Estabelecimentos Permanentes
Authors: Caliendo Paulo
Published: September 2020

O presente texto pretende verificar as relações entre o conceito de estabelecimentos permanentes e o regime da atribuição de renda, quando da presença de empresas associadas. O estudo será centrado nas normas das Convenções da OCDE e nos reflexos dos planos de ação contra a erosão da base tributável (BEPS – base erosion and profit shifting), na legislação nacional.
Imposto sobre Serviços Incidente na Exportação
Authors: Da Silva Fabio Pereira , Belo de Lima Raí­ssa Vrijdags , Junior Marcelo Marques
Published: September 2020

A Emenda Constitucional n. 03/1993 inaugurou inúmeras discussões jurisprudenciais e doutrinárias relacionadas à tributação na exportação de serviços, destacando-se as que tentavam identificar o verdadeiro conceito de “resultado”, como sendo o local da conclusão (Teoria da Conclusão) ou onde o benefício do serviço seria usufruído (Teoria da Fruição). Pretende-se, por meio deste estudo qualitativo, abordar essa divergência, tendo como objeto levantamento de decisões exaradas pelo Conselho Municipal de Tributos de São Paulo, especialmente em face dos Pareceres Normativos SF n. 02 e n. 04/2016 emitidos pela Secretaria de Finanças local. Ao final, em complemento, será avaliado o Projeto de Lei Complementar n. 475/2017, em trâmite perante o Senado Federal, que propõe alterar o texto legal, consolidando a Teoria da Fruição. Em conclusão, o leitor notará que, embora a proposta de alteração seja bem-vinda, não resolve por completo as dúvidas acerca do “resultado” do serviço, inaugurando outras discussões relacionadas à tributação municipal.
N-BISHOP DARBOUX VECTOR OF A TIMELIKE CURVE IN MINKOWSKI 3-SPACE
Authors: SAMANCI HATICE KUSAK
Published: September 2020

It is known that a Bishop frame of a curve is one of the effective alternative approach in the differential geometry. Recently, several important works have been done about the Bishop frames. The aim of our paper is to investigate the N-Bishop frame for timelike curves in Minkowski space. We define the N-Bishop frame for the timelike curve in Minkowski space. Then, we consider some properties of the frame. Moreover, we describe the N-Bishop Darboux frame for the first time. Additionally, we compute some geometrical characterizations for the N-Bishop Darboux axis and momentum rotation vector.
BOOLE COLLOCATION METHOD BASED ON RESIDUAL CORRECTION FOR SOLVING LINEAR FREDHOLM INTEGRO-DIFFERENTIAL EQUATION
Authors: DAG HALE GUL , BICER KUBRA ERDEM
Published: September 2020

In this study, a Boole polynomial based method is presented for solving the linear Fredholm integro-differential equation approximately. In this method, the given problem is reduced to a matrix equation. The solution of the obtained matrix equation is found by using Boole polynomial, its derivatives and collocation points. This solution is obtained as the truncated Boole series which are defined in the interval [a,b]. In order to demonstrate the validity and applicability of the method, numerical examples are included. Also, the error analysis related with residual function is performed and the found approximate solutions are calculated.
Constitutional approach in studying human diseases at the present stage
Authors: Klimov N. Yu. , Vinnik Y. Yu. , Andreychikov A. V. , Maximov A. S.
Published: September 2020

The study of the relationship between somatotypological features of a person and the course of diseases is today an important stage in the development of medical science. The somatotype is genetically determined and is a constant objective characteristic of a person from birth to death. Age changes, illnesses, increased physical activity change the size and shape of the body, but not the somatotype. To date, considerable theoretical and clinical material has been accumulated, which conﬁrms the important role of the somatotype in the emergence and development of pathological processes in the human body. In the literature there are data on somatotypological features of the course of diseases of the respiratory system, cardiovascular and nervous systems, and the gastrointestinal tract. At the same time, when analyzing the literature data, we did not ﬁnd any work on the eﬀect of the somatotype on the course of benign hyperplasia andprostate cancer. The identiﬁcation of these patterns will be a valuable contribution to the early diagnosis of the above listed diseases.
Studi Komparatif Pendapatan Produk Kredit Cepat Aman (Kca) Dengan Produk Kredit Angsuran Sistem Fidusia (Kreasi) Di Pt. Pegadaian Cabang Sinjai (Analisis Tinjauan Syariah)
Authors: Sukiman Sukiman
Published: September 2020

Penelitian ini bertujuan untuk mengetahui perbandingan pendapatan Pegadaian yang peroleh dari produk Kredit Cepat Aman (KCA) dengan produk Kredit Angsuran Sistem Fidusia (KREASI) di PT. Pegadaian Cabang Sinjai dan tinjauan syariah terhadap pendapatan produk Kredit Cepat Aman (KCA)dan produk Sistem Fidusia (KREASI). Penelitian ini termasuk jenis penelitian kuantitatif dengan menggunakan pendekatan analisis komparatif. Penelitian ini merupakan penelitian yang menggunakan nasabah produk Kredit Cepat Aman (KCA) dengan produk Kredit Angsuran Sistem Fidusia (KREASI) di PT. Pegadaian Cabang Sinjai sebagai objek penelitian. Data penelitian diperoleh melalui dokumentasi dengan menggunakan instrumen pedoman dokumentasi. Data yang diperoleh dianalisis dengan uji z dan analisis kualitatif. Hasil penelitian menunjukkan bahwa: (1) Pendapatan Pegadaian yang diperoleh dari produk KCA dan KREASI adalah Rp.15.723.800 dan Rp.35.835.000 dengan jumlah pendapatan yang diperoleh produk KREASI lebih besar Rp.20.111.200 dari pada produk KCA. Adapun rata-rata pendapatan produk KCA Rp.524.127 dan KREASI Rp.1.194.500 dan berdasarkan hasil uji hipotesis dengan menggunakan uji Z menunjukkan nilai Z Tabel 0,999999997>0,05, oleh karena itu perbandingan rata-rata pendapatan produk KCA dan KREASI di PT. Pegadaian Cabang Sinjai signifikan. (2) Pendapatan Pegadaian pada produk KCA dan KREASI yang diperoleh dari penarikan sewa modal atau bunga kepada nasabah mengandung ungsur riba, karena adanya penambahan jumlah uang yang harus dibayar nasabah dari pinjaman pokok. Dimana setiap bunga 1% dari masing-masing pinjaman nasabah KCA yang harus dibayar adalah Rp.47.949 dan setiap bunga 1% dari masing-masing pinjaman nasabah KREASI yang harus dibayar adalah Rp.115.400 dengan tarif bunga untuk 30 nasabah KCA dan KREASI adalah sebesar Rp.15.723.800 dan Rp.35.835.000. Hal ini bertentangan dengan ayat-ayat dalam Al-Qur’an dan pendapat para ulama yang melarang adanya riba dalam melakukan transaksi, oleh karena itu pendapatan Pegadaian yang diperoleh dari produk KCA dan KREASI merupakan sesuatu yang dilarang dalam Islam dan hukumnya adalah haram.
ISLAMIC FINANCIAL DISTRESS
Authors: Sahrani
Published: September 2020

Penelitan ini bertujuan untuk membuat sebuah integrasi ilmu pengetahuan di bidang Ekonomi Islam dalam membuat model persamaan untuk menghitung nilai-nilai kebangkrutan suatu perusahaan/lembaga. Metode analisis yang digunakan adalah regresi data panel melalui perhitungan altman Z Score. Ketika sebuah perusahaan/lembaga mulai menunjukkan tingkat kesehatan yang buruk, sebagai seorang manager keuangan kebijakan yang dilakukan haruslah didasarkan pada segala pertimbangan agar perusahaan/lembaga tersebut masuk ke dalam zona aman, salah satu metode yang digunakan adalah melalui identifikasi financial distress. Kondisi perusahaan di masa financial distress akan terlebih dahulu mendatangi perusahaan tersebut sebelum mengalami kebangkrutan. Integrasi nilai-nilai Islam terhadap teori-teori yang telah ada merupakan amanah kepada seluruh civitas akademik. Hasil penelitian ini adalah agar perusahaan terhindar dari kondisi financial distress yang mengarah kepada kebangkrutan. Caranya adalah dengan kemampuan memperoleh laba, likuiditas dan tingkat hutang dalam struktur permodalan serta tak kalah pentingnya peningkatan nilai ibadah. return saham mempengaruhi financial distress perusahaan. Penyebab turunnya return saham, yaitu kepekaan perusahaan terhadap tekanan kondisi ekonomi makro ini merupakan penyebab dari financial distress perusahaan.
Les abeilles du genre Colletes (Hymenoptera, Colletidae) en Presqu’île guérandaise (Loire-Atlantique, France)
Authors: Mahé Gilles
Published: September 2020

Bees of the genus Colletes (Hymenoptera, Colletidae) in the Guérande peninsula (Loire-Atlantique, France). - At least seven species of Colletes have been found in the Guérande Peninsula. This paper illustrates the habitats where the species have been found, as well as the flowering plants visited.
Enhance Clustering Algorithm Using Optimization
Authors: Maurya Roshankumar Ramashish , Khandare Anand
Published: September 2020

Unsupervised learning can reveal the structure of datasets without being concerned with any labels, K-means clustering is one such method. Traditionally the initial clusters have been selected randomly, with the idea that the algorithm will generate better clusters. However, studies have shown there are methods to improve this initial clustering as well as the K-means process. This paper examines these results on different types of datasets to study if these results hold for all types of data. Another method that is used for unsupervised clustering is the algorithm based on Particle Swarm Optimization. For the second part this paper studies the classic K-means based algorithm and a Hybrid K-means algorithm which uses PSO to improve the results from K-means. The hybrid K-means algorithms are compared to the standard K-means clustering on two benchmark classification problems. In this project we used Kaggle dataset to with different size (small, large and medium) for comparison PSO, k-means and k-means hybrid.
Antropolítica en Venezuela: un cuenco de mendigo, más aún en tiempos de pandemia 2020
Authors: Rodríguez Milagros , Peleteiro Vázquez Isabel
Published: September 2020

En la presente investigación trans-metódica enmarcada en la transmodernidad y el transmétodo: hermenéutica comprensiva, ecosófico y diatópico (Rodríguez, 2020a) se analiza la antropolítica en Venezuela como un cuenco de mendigo profundamente vacío más aún en tiempos de la pandemia 2020. Las investigadoras, por la esencia del transmétodo, son participes con sus subjetividades y espiritualidad que deviene científicamente de la ecología espiritual parte compleja de la ecosofía; en contraposición a los métodos tradicionales modernistas. Se convocan antropolítica y antropoética desde la solidaridad, la condición humana, ecosofía y diatópica en el análisis de la problemática Venezolana, donde la consigna puede ser: ¡sálvese quien pueda! Podría ser el pensar del que sin tener a Dios en su sentir, con Él y en el mundo se siente desprotegido del sistema y arrancado de la vida. La indagación pasa por los momentos del transmétodo: analítico, empírico y propositivo de De Sousa (2003). En el momento propositivo se tienen conclusiones de aperturas, jamás definitivas: es hora de creer en nosotros mismos, nuestra autoestima y valía, decolonialidad del ser. Venezuela, el país más bello que debemos salvaguardar; en esa metamorfosis debe ganar la solidaridad: que es el accionar de la resistencia ante el reduccionismo, la vieja ética caducada, las políticas dominantes soslayadoras venezolanas. Es urgente, un sujeto reli-gador de su propio devenir, amante ecosófico de la tierra, liberador de las falsas realidades acomodadizas; se precisa la descolonización del hacer del sujeto, su re-surgir, como sujeto atento a las falsas realidades disfrazadas de decoloniales.
FEMALE SEXUAL DYSFUNCTION. UNSPOKEN TRUTH? HYDERABAD SINDH BASED STUDY
Authors: Shaikh Dr. Imran Ali , Masood Dr .Naila , Shaikh Dr. Khalida
Published: September 2020

Background: Sexual cycle is complex and have so many phases. There are desires that initiates sex , which  occur with or without stimulus. Sexual dysfunction is a problem that occurs during the sexual response cycle that inhibits person from sexual satisfaction .It is difﬁcult to estimate the prevalence of sexual dysfunction in women because of religious grounds, natural shyness, illiteracy, and unawareness of sexual education.Objective: To determine female sexual dysfunction in non-diabetic young female of Hyderabad, and to enhance awareness of this taboo problem in women.Material and methods: This cross-sectional   questionnaire based study includes 276 married non diabetic females, enrolled   by non-probability convenience sampling from OPD of private clinics of sadder Hyderabad. Study was conducted in l accordance with the guidelines for Declaration of Helsinki and data was collected after obtaining participants consents. All women were interviewed according to questionnaire designed in local aspects by modifying female sexual scale which contained 19 different questions, most of them having score from 1 to 5 or -1 to -5. This scale has been modified in local languages in Urdu and Sindhi. All data was entered and analyzed using statistical package for social sciences version 22.0.Results: The mean age was 23±9.5 years, mean BMI  was 24±5.5, mean duration of marriage was5.6±4.3 years, (24%) didn’t  conceived after 2 years of marriage.(55%) had 2 or more  children, Contraceptives user were 24±5.6 Pain  was experienced during coitus  by (15%), decreased desire in (20%),decreased secretion during foreplay in (15%) lack of orgasm in (30%) and arousal failure in (10% )and only (10%) had mixed disorder.(30%) had orgasm failure score of 25 and p value adjusted with age 0.03, arousal failure was in 10% but score was very low -10, p value was0.04.Conclusion: Awareness and decreasing shyness barriers of sexuality are increasing among the women.  Women are seeking a sexual solution, which is the first step toward proper treatment plan.
MICROBIAL DIVERSITY AND ANTIBIOTIC RESISTANCE OF BACTERIA ON WASHROOM FOMITES IN A PUBLIC UNIVERSITY
Authors: Arhin Reuben Essel , Hackman Henry Kwadwo , Whyte Barry Kojo , Sa-eed Alhassan
Published: September 2020

Purpose: To determine the diversity and distribution of bacteria contaminants on washroom fomites in a public university and their resistance to common antibiotics.Methodology: A sanitation audit was conducted on 21 selected washrooms on seven different blocks in a university. Swabs were collected from 68 washroom fomites for bacterial isolation and biochemical identification. Antimicrobial susceptibility testing was performed for 22 Gram positive and 41 Gram negative bacteria species.Findings: Of 21 washrooms none had toiletries, 71% did not have flowing water and 90% were in the category of generally unclean. Of 169 bacteria isolated Staphylococcus aureus and Escherichia coli were the predominant species. Of 68 fomites all had bacterial contaminants with 83.8% having 2 to 3 co-occurring species. Gram positive bacteria isolated were resistant to augmentin (100%), meropenem (94%), penicillin (91%), cefuroxime (86%), vancomycin (86%), erythromycin (67%), cloxacillin (64%), tetracyclin (64%), ciprofloxacin (59%), cotrimoxazole (59%), ampicillin (50%) and gentamicin (36%). Gram negative bacteria isolated were resistant to meropenem (97%), ceftriaxone (95%), ampicillin (93%), cefuroxime (91%), cefotaxime (84%), vancomycin (82%), tetracyclin (80%), cotrimoxazole (78%), chloramphenicol (50%), ciprofloxacin (71%), amikacin (40%) and gentamicin (24%). Unique contribution to theory, practice and policy: Previous studies on bacteria on fomites in Ghana have focused on healthcare settings. This study focused on a university campus which is a non-healthcare setting with a high human presence and pressure on existing washroom facilities leading to contamination. The diversity of bacteria on the fomites are representative of clinically significant antibiotic resistant human enteric and skin flora carried by a seemingly healthy population and provide an indication of the potential antibiotic resistance burden in the user community.
CREATING SUSTAINABLE COMPETITIVE ADVANTAGE IN BANKING THROUGH TECHNOLOGY, CUSTOMER RELATIONSHIP MANAGEMENT AND INTERNAL MARKERTING
Authors: Onyango Lilian Achieng , Katuse Dr. Paul
Published: September 2020

Purpose: The purpose of the study was to establish the need of creating sustainable competitive advantage in banking through technology, customer relationship management and internal marketing.Methodology: The research was carried out through an explanatory research. The target population of the study was 3,193 employees of the Co-op Bank. A sample of 68 employees spread across the bank was selected. The researcher used descriptive and inferential statistics in this study.  The study used primary data. The study used a questionnaire as the preferred data collection tool. This study used the quantitative method of data analysis which included inferential and descriptive statistics. Descriptive statistics included frequencies and measures of tendency mainly means and frequencies. Inferential statistics included correlation analysis. The tool for data analysis was Statistical Package for Social Sciences (SPSS) version 17 program. The results were presented using tables and pie charts to give a clear picture of the research findings.Results: The findings indicated that information technology has significant positive effect on competitive advantage. The findings also showed that customer relationship management (CRM) has a significant positive effect on competitive advantage of banks. The findings further implied that internal marketing has a significant effect on competitive advantage. Further the findings implied that information technology has significant positive effect on competitive advantage.Unique contribution to theory, practice and policy: Following study results, it was recommended that investment in Information technology be emphasized in the banks as it has an effect on the overall achievement of competitive advantage. The study also recommended that banks should emphasize customer relationship by investing in a customer relationship management system. It was further recommended that employees are central to an effective CRM and as such firms must manage its relationships with their employees if they have any hope of fully serving customer needs and that this is especially important in firms where employees are the eyes of customers.
ANALISIS HUBUNGAN KEPEMIMPINAN EFEKTIF DAN KOMUNIKASI KEPEMIMPINAN DENGAN KEPUASAN PERAWAT DI RUANG RAWAT INAP RS
Authors: Yeni Nur Rahmayanti  , Christiana Arin Proborini  , Nuriyah Yuliana
Published: September 2020

The satisfaction of nurses at Karanganyar Hospital is less than optimal (70.37%) This is due to lack of attention and giving head of space. Nurse satisfaction is an emotional feeling that a nurse feels after action. The satisfaction of this nurse is strongly influenced by how leadership of the head only and communication in conveying the subordinate policy. Effective leadership is used by the head of space to lead his subordinates. The communication that occurred in between the leadership and the subordinate was a fundamental mechanism in demonstrating disappointment or their satisfaction. This type of quantitative study, is descriptive correlational correlative and this research uses the Cross Sectional approach. The number of samples was 61 respondents taken using the Purposive Sampling technique. The results of the analysis showed the presence of effective leadership relationship and effective communication with the satisfaction of nurses with a significance value of 0.000 < 0.05. Based on the research, it is recommended the need for education, training and effective leadership implementation to all nursing managers to create effective leadership and communication to improve nurse satisfaction.
Spatial and temporal variability of the zooplankton community at Araruama Lagoon
Authors: Rosa Judson Da Cruz Lopes da , Batista Lucas Lemos
Published: September 2020

Em ambientes hipersalinos a comunidade zooplanctônica geralmente é pobre em densidade e riqueza, mesmo assim esses organismos são fundamentais para a base da cadeia alimentar local. O presente estudo tem como objetivo avaliar a variação espacial e temporal da comunidade zooplanctônica da Lagoa de Araruama, considerando os dados abióticos de salinidade e temperatura e os dados bióticos densidade e composição do zooplâncton. Foram realizadas seis amostragens em 12 estações de coleta a partir de arrastos de superfície horizontais, utilizando redes de malha de 200 μm com uma abertura de 60 cm de diâmetro e um medidor de vazão acoplado. Foram identificados um total de 34 táxons holoplanctônicos e cinco grupos de meroplâncton. Em relação a variação espacial e temporal do zooplâncton da lagoa, os parâmetros avaliados apresentaram resultados significativos para ambos os fatores. As variações também apresentaram maior riqueza, diversidade e densidade de espécies nas estações de coleta mais próximas do mar, onde a salinidade foi mais baixa. Houve predominância do holoplâncton durante o estudo, diferente dos resultados encontrados na década de 90.
Opiliofauna (Arachnida, Opiliones) of the seasonal semidecidual forest of the state of Minas Gerais, Brazil
Authors: Costa Adriele Garcia , Ázara Ludson Neves de , Clemente Mateus Aparecido , Souza Marcos Magalhães de
Published: September 2020

Existem poucos estudos de inventários de opiliões (Arachnida) em muitos ecossistemas e estados brasileiros. Nesse sentido, o objetivo do presente estudo foi inventariar a fauna de opiliões em Floresta Estacional no sul de Minas Gerais. O estudo foi conduzido em 14 municípios no sul do estado de Minas Gerais, em fragmentos de floresta estacional semidecidual, no período de março de 2017 a abril de 2019. Foram registradas 34 morfoespécies, incluindo quatro morfoespécies inéditas para a ciência, Tricommatinae sp.1, Anoplogynus sp.1 e sp.2 e Liogonyleptoides sp.1. A similaridade da fauna de Opiliones é baixa entre os estudos comparados, o que reflete em taxas elevadas de endemismo, como já discutido em outros trabalhos. A área estudada é relevante para a fauna de Opiliones no estado de Minas Gerais, o que justifica na criação de unidades de conservação, a fim de garantir proteção desse patrimônio natural.
Using leaf micromorphology as a tool for identifying tree seedlings: a proof of concept using a fast technique
Authors: Panosso Bruna , Ceolin Guilherme Bordignon
Published: September 2020

A identificação eficaz de espécies vegetais é fundamental para uma melhor compreensão da regeneração natural. Contudo, métodos taxonômicos clássicos dependem de estruturas reprodutivas, geralmente ausentes em indivíduos jovens. Para superar essa dificuldade, várias abordagens podem ser aplicadas, sendo um bom exemplo a anatomia externa da epiderme foliar (doravante micro-morfologia). Portanto, nosso objetivo foi testar se a micro-morfologia da epiderme foliar pode fornecer caracteres distintivos suficientes para a identificação de plântulas de espécies arbóreas em geral. Escolhemos seis espécies comuns da Floresta Estacional do Sul do Brasil para realizar uma prova de conceito, sendo coletadas de duas a quatro folhas de plântulas selecionadas aleatoriamente (cinco repetições/espécies). Em seguida, a epiderme foliar foi pressionada em uma lâmina de microscopia com adesivo instantâneo, cuja imagem impressa foi analisada em busca de características diagnósticas. As análises mostraram que várias características anatômicas da superfície foliar são suficientemente distintas para permitir uma identificação correta das espécies, como o formato das paredes anti-clinais das células epidérmicas, o formato dos estômatos e a presença/ausência de glândulas e cutícula. Portanto, a conclusão deste estudo é que a micro-morfologia epidérmica foliar pode ser usada como fonte de características diagnósticas para identificar corretamente as plântulas de espécies florestais.
Numerical Investigation on Aerodynamic Characteristics of Damaged Infinite Wings With Variation in Penetration Angle
Authors: Yahyavi Bahareh , Mani Mahmoud , Naddaf Habibollah
Published: September 2020

Aerodynamic performance of a full span NACA 641-412 airfoil with a circular-shaped damage at various attack directions has been numerically investigated in this study. To assess the aerodynamic effects of different penetration angles in which threats such as projectiles can pass through the wings, attack directions of 30°, 60°, -30° and -60° relative to the normal axis of the chord line has been studied and compared with attack direction of 0°. To validate with published studies about damaged wing, the 200 mm chord airfoil was simulated with the damage hole diameter of 20% chord at the midspan and midchord location in Reynolds number of 500,000. Quantitative and qualitative results of this numerical study had a good agreement with published experimental data due to appropriate structured mesh and turbulence modelling. In addition to lift, drag and pitching moment coefficient, surface pressure distribution around the damage hole has been studied. Results show that, if the penetration angle becomes more negative, aerodynamics performance of the wing will be further decreased; therefore, attack directions of threat mechanisms such as “ahead and above” or “below from the rear” have severe negative impact than other directions on aerodynamic performance of the damaged infinite wing.
Issues and Challenges of Immigration in Early Childhood in the USA
Authors: Robles-Meléndez Wilma , Driscoll Wayne
Published: September 2020

Based on new research, this book offers insights into the reality of immigration and its sociocultural impact with a focus on the experience of young children and their families coming to the USA. Wilma Robles-Melendez and Wayne Driscoll discuss immigration realities and their social and educational implications and review the current literature on studies and reports about immigration. They also provide insights and experiences of young immigrant children and their families with a focus on the USA and offer recommendations for early childhood practice for programs serving young immigrant children. The key subjects addressed include socially just practices, developmentally based programs, services for young children and families with diverse and cultural backgrounds. Immigration in the USA is discussed here as part of the global crisis in immigration and the lessons learned will be vital for educators, researchers and policy makers around the world.
The Philosophy of Curatorial Practice
Authors: Spaid Sue
Published: September 2020

This book walks us through the process of how artworks eventually get their meaning. Using notions of belonging and membership and applying analytic perspectives, it shows us how curated exhibitions invite audience members to infer an exhibition’s narrative threads, giving artworks their contents and discursive sense.

Arguing that exhibitions avail artworks as candidates for reception, whose meaning, value, and relevance reflect audience responses, it challenges the existing view that exhibitions present “already-validated” candidates for appreciation. Instead, this book stresses the collaborative nature of curatorial practices, debunking the twin myths of autonomous artists and sovereign artistic directors and treating presentation and reception as separate processes. Employing set theory to distinguish curated exhibitions from uncurated exhibitions, installation art, and collections, it demonstrates how exhibitions grant spectators access to concepts that aid their capacity to grasp artifacts as artworks.

By drawing on a range of case studies from Impressionism, Dada, and Surrealism to more contemporary exhibitions such as Maurizio Cattelan’s “All” (2011), and “Damien Hirst” (2012), this is a new reading of exploration, conceptualisation, presentation, and reception, informing and illuminating current debates in curatorial practice.
Proust, Photography, and the Time of Life
Authors: Guerlac Suzanne
Published: September 2020

Through an engagement with the philosophies of Proust’s contemporaries, Félix Ravaisson, Henri Bergson, and Georg Simmel, Suzanne Guerlac presents an original reading of Remembrance of Things Past (A la recherche du temps perdu). Challenging traditional interpretations, she argues that Proust’s magnum opus is not a melancholic text, but one that records the dynamic time of change and the complex vitality of the real.

Situating Proust’s novel within a modernism of money, and broadening the exploration through references to cultural events and visual technologies (commercial photography, photojournalism, pornography, the regulation of prostitution, the Panama Scandal, and the Dreyfus Affair), this study reveals that Proust’s subject is not the esthetic recuperation of loss but rather the adventure of living in time, on both the individual and the social level, at a concrete historical moment.
Ashcan Art, Whiteness, and the Unspectacular Man
Authors: Boylan Alexis L.
Published: September 2020

Arriving in New York City in the first decade of the twentieth century, six painters–Robert Henri, John Sloan, Everett Shinn, William Glackens, George Luks, and George Bellows, subsequently known as the Ashcan Circle–faced a visual culture that depicted the urban man as a diseased body under assault. Ashcan artists countered this narrative, manipulating the bodies of construction workers, tramps, entertainers, and office workers to stand in visual opposition to popular, political, and commercial cultures. They did so by repeatedly positioning white male bodies as having no cleverness, no moral authority, no style, and no particular charisma, crafting with consistency an unspectacular man. This was an attempt, both radical and deeply insidious, to make the white male body stand outside visual systems of knowledge, to resist the disciplining powers of commercial capitalism, and to simply be with no justification or rationale.

Ashcan Art, Whiteness, and the Unspectacular Man maps how Ashcan artists reconfigured urban masculinity for national audiences and reimagined the possibility and privilege of the unremarkable white, male body, thus shaping dialogues about modernity, gender, and race that shifted visual culture in the United States.
Reframing Japonisme
Authors: Emery Elizabeth
Published: September 2020

Japonisme, the nineteenth-century fascination for Japanese art, has generated an enormous body of scholarship over the last twenty years, but most of it neglects women, who also acquired objects from the Far East and displayed them in their homes before selling or bequeathing them to museums. The stories of women collectors and shopkeepers rarely appear in memoirs left by those associated with the japoniste movement.

The present volume thus brings to light the culturally important, yet largely forgotten artistic activities of women such as Clèmence d’Ennery (1823-1898), who began collecting Japanese and Chinese chimeras in the 1840s, built a house for them in the 1870s, and bequeathed the ‘Musèe d’Ennery’ to the state as a free public museum in 1893. A friend of the Goncourt brothers and a fifty-year patron of Parisian dealers of Asian art, d’Ennery’s struggles to gain recognition as a collector and curator serve as a lens through which to examine the japonisme of other women of her day, from dealers of Japanese art (Madame Desoye, Florine Langweil), salon hostesses (Princesse Mathilde, Louise Cahen d’Anvers), and writers and actresses (Judith Gautier, Sarah Bernhardt), to travellers (Isabella Stewart Gardner, Louisine Havemeyer), and artists (Mary Cassatt, Marie Nordlinger).

Largely absent from the history of japonisme, these women—and many others—actively collected Japanese art, interacted with auction houses and art dealers, and formed collections now at the heart of museums such as the Louvre, the Musèe Guimet, the Musèe Cernuschi, the Musèe Unterlinden, and the Metropolitan Museum of Art.
Old Masters Worldwide
Authors: Kelly Simon
Published: September 2020

As a result of the Napoleonic wars, vast numbers of Old Master paintings were released on to the market from public and private collections across continental Europe. The knock-on effect was the growth of the market for Old Masters from the 1790s up to the early 1930s, when the Great Depression put an end to its expansion.

This book explores the global movement of Old Master paintings and investigates some of the changes in the art market that took place as a result of this new interest. Arguably, the most important phenomenon was the diminishing of the traditional figure of the art agent and the rise of more visible, increasingly professional, dealerships; firms such as Colnaghi and Agnew’s in Britain, Goupil in France and Knoedler in the USA, came into existence. Old Masters Worldwide explores the ways in which the pioneering practices of such businesses contributed to shape a changing market.
The Impact of Increasing Stratospheric Radiative Damping on the QBO Period
Authors: Zhou Tiehan , DallaSanta Kevin , Nazarenko Larissa , Schmidt Gavin A.
Published: September 2020

Abstract. Stratospheric radiative damping increases as atmospheric carbon dioxide concentration rises. We use the one-dimensional mechanistic models of the QBO to conduct sensitivity experiments and find that when atmospheric carbon dioxide concentration increases, the simulated QBO period shortens due to the enhancing of radiative damping in the stratosphere. This result suggests that increasing stratospheric radiative damping due to rising CO2 may play a role in determining the QBO period in a warming climate along with wave momentum flux entering the stratosphere and tropical vertical residual velocity, both of which also respond to increasing CO2.
Estimating total attenuation using Rayleigh targets at cloud top: applications in multilayer and mixed-phase clouds observed by ground-based multifrequency radars
Authors: Tridon Frédéric , Battaglia Alessandro , Kneifel Stefan
Published: September 2020

Abstract. At millimeter wavelengths, attenuation by hydrometeors, such as liquid droplets or large snowflakes, is generally not negligible. When using multifrequency ground-based radar measurements, it is common practice to use the Rayleigh targets at cloud top as a reference in order to derive attenuation-corrected reflectivities and meaningful dual-frequency ratios (DFRs). By capitalizing on this idea, this study describes a new quality-controlled approach that aims at identifying regions of cloud where particle growth is negligible. The core of the method is the identification of a “Rayleigh plateau”, i.e., a large enough region near cloud top where the vertical gradient of DFR remains small. By analyzing co-located Ka–W band radar and microwave radiometer (MWR) observations taken at two European sites under various meteorological conditions, it is shown how the resulting estimates of differential path-integrated attenuation (ΔPIA) can be used to characterize hydrometeor properties. When the ΔPIA is predominantly produced by cloud liquid droplets, this technique alone can provide accurate estimates of the liquid water path. When combined with MWR observations, this methodology paves the way towards profiling the cloud liquid water, quality-flagging the MWR retrieval for rain and drizzle contamination, and/or estimating the snow differential attenuation.
Intercomparison of Arctic ground-based XH2O observations from COCCON, TCCON and NDACC, and application of COCCON XH2O for IASI and TROPOMI validation
Authors: Tu Qiansi , Hase Frank , Blumenstock Thomas , Schneider Matthias , Schneider Andreas , Kivi Rigel , Heikkinen Pauli , Ertl Benjamin , Diekmann Christopher , Khosrawi Farahnaz , Sommer Michael , Borsdorff Tobias , Raffalski Uwe
Published: September 2020

Abstract. In this paper, we compare column-averaged dry-air mole fractions of water vapor (XH2O) retrievals from COCCON (COllaborative Carbon Column Observing Network) with retrievals from two co-located high-resolution FTIR (Fourier transform infrared) spectrometers as references at two boreal sites, Kiruna, Swedenand Sodankylä, Finland. In the framework of the NDACC (Network for the Detection of Atmospheric Composition Change) an FTIR spectrometer is operated in Kiruna. The H2O product derived from these observations has been generated with the MUSICA (MUlti-platform remote Sensing of Isotopologues for investigating the Cycle of Atmospheric water) processor. In Sodankylä, a TCCON (Total Carbon Column Observing Network) spectrometer is operated, and the official XH2O data as provided by TCCON are used for this study. The datasets are in good overall agreement, with COCCON data showing a wet bias of (49.20 ± 58.61) ppm ((3.33 ± 3.37) %, R2 = 0.9992) compared to MUSICA NDACC and (56.32 ± 45.63) ppm ((3.44 ± 1.77) %, R2 = 0.9997) compared to TCCON. Furthermore, the a priori H2O VMR (volume mixing ratio) profiles (MAP) used as a priori in the TCCON retrievals (also adopted for COCCON retrievals) are evaluated with respect to radiosonde (Vaisala RS41) profiles at Sodankylä. The MAP and radiosonde profiles show similar shapes and good correlation of integrated XH2O, indicating that MAP is a reasonable approximation for the true atmospheric state and an appropriate choice for the scaling retrieval methods as applied by COCCON and TCCON. COCCON shows a reduced dry bias (−1.66 %) in comparison to TCCON (−5.63 %) with respect to radiosonde XH2O and this small bias indicates that besides XCO2 and XCH4 COCCON is also able to serve as validation tool for space-borne XH2O measurements. Finally, we investigate the quality of satellite data at high latitudes. For this purpose, the COCCON XH2O is compared with retrievals from the Infrared Atmospheric Sounding Interferometer (IASI) generated with the MUSICA processor (MUSICA IASI) and with retrievals from the TROPOspheric Monitoring Instrument (TROPOMI). Both paired datasets show generally good agreement and similar correlations at the two sites. COCCON measures 4.64 % less XH2O at Kiruna and 3.36 % at Sodankylä with respect to MUSICA IASI, while COCCON measures 9.71 % more XH2O at Kiruna and 7.75 % at Sodankylä compared with TROPOMI. Our study supports the assumption that COCCON also delivers a well-characterized XH2O data product. This emphasizes the approach of supplementing the TCCON network for satellite validation efforts. This is the first published study where COCCON XH2O is compared with MUSICA NDACC and TCCON retrievals, and for MUSICA IASI and TROPOMI validation.
Reconstructing extreme climatic and geochemical conditions during the largest natural mangrove dieback on record
Authors: Sippo James Z. , Santos Isaac R. , Sanders Christian J. , Gadd Patricia , Hua Quan , Lovelock Catherine E. , Santini Nadia S. , Johnston Scott G. , Harada Yota , Reithmeir Gloria , Maher Damien T.
Published: September 2020

Abstract. A massive mangrove dieback event occurred in 2015–2016 along ∼1000 km of pristine
coastline in the Gulf of Carpentaria, Australia. Here, we use sediment and wood chronologies to
gain insights into geochemical and climatic changes related to this dieback. The unique
combination of low rainfall and low sea level observed during the dieback event had been unprecedented
in the preceding 3 decades. A combination of iron (Fe) chronologies in wood and sediment, wood
density and estimates of mangrove water use efficiency all imply lower water availability within
the dead mangrove forest. Wood and sediment chronologies suggest a rapid, large mobilization of
sedimentary Fe, which is consistent with redox transitions promoted by changes in soil moisture
content. Elemental analysis of wood cross sections revealed a 30- to 90-fold increase in Fe
concentrations in dead mangroves just prior to their mortality. Mangrove wood uptake of Fe during
the dieback is consistent with large apparent losses of Fe from sediments, which potentially
caused an outwelling of Fe to the ocean. Although Fe toxicity may also have played a role in the
dieback, this possibility requires further study. We suggest that differences in wood and
sedimentary Fe between living and dead forest areas reflect sediment redox transitions that are, in
turn, associated with regional variability in groundwater flows. Overall, our observations provide
multiple lines of evidence that the forest dieback was driven by low water availability
coinciding with a strong El Niño–Southern Oscillation (ENSO) event and was associated with climate change.
Factors controlling the productivity of tropical Andean forests: Climate and soil are more important than tree diversity
Authors: Homeier Jürgen , Leuschner Christoph
Published: September 2020

Abstract. Theory predicts positive effects of species richness on the productivity of plant communities through complementary resource use and facilitative interactions between species. Results from manipulative experiments with tropical tree species indicate a positive diversity-productivity relationship (DPR), but the existing evidence from natural forests is scarce and contradictory. We studied forest aboveground productivity in more than 80 humid tropical montane old-growth forests in two highly diverse Andean regions with large geological and topographic heterogeneity, and related productivity to tree diversity and stand structural, edaphic and climatic factors with likely influence on productivity. Main determinants of aboveground productivity in the perhumid study regions were elevation (as a proxy of temperature), soil nutrient (N, P and base cation) availability, and forest structural parameters (wood specific gravity, aboveground biomass). Tree diversity had only a small positive influence on productivity, even though tree species numbers varied largely (6–27 species per 0.04 ha). We conclude that the productivity of Neotropical humid montane forests is primarily controlled by thermal, edaphic and stand structural factors, while tree diversity is of minor importance.
Inferring potential landslide damming using slope stability, geomorphic constraints and run-out analysis; case study from the NW Himalaya
Authors: Kumar Vipin , Jamir Imlirenla , Gupta Vikram , Bhasin Rajinder K.
Published: September 2020

Abstract. Prediction of potential landslide damming has been a difficult process owing to uncertainties related to landslide volume, resultant dam volume, entrainment, valley configuration, river discharge, material composition, friction, and turbulence associated with the material. In this study instability pattern of landslides, parametric uncertainty, geomorphic indices, post-failure run-out predictions, and spatio-temporal pattern of rainfall and earthquake is explored using Satluj valley, North-West (NW) Himalaya as a case study area to predict the potential landslide damming sites. The study area witnessed landslide damming in the past and incurred $ ~ 30 M loss and 350 lives in the last four decades due to such processes. Forty-four active landslides in the study area that cover a total ~ 4.81 ± 0.05 × 106 m2 area and ~ 34.1 ± 9.2 × 106 m3 volume are evaluated in the study to identify those that may result in potential landslide damming. Out of forty-four, five landslides covering the volume of ~ 26.3 ± 6.7 × 106 m3 are observed to form potential landslide dams. Spatio-temporal varying patterns of rainfall in recent years enhance the possibility of landslide triggering and hence potential damming. These landslides also resulted in 24.8 ± 2.7 m to 39.8 ± 4.0 m high material flow in run-out predictions.