bluuebunny/crossref_metadata_2025 huggingface dataset:
Comparative Analysis of Coffea Arabica Honeys from Two Locations in Minas Gerais
Authors: Santos Maria Clara Ferreira , Royo Vanessa de Andrade , Veloso Pedro Henrique Fonseca , Sacramento Veronica de Melo , Menezes Elytania Veiga , Pires Nathália da Costa , Souza Luciano Fernandes de , Oliveira Dario Alves de , Junior Afrânio Farias de Melo , Brandão Murilo Malveira
Published: September 2024

Objetivo: Realizar análises físico-químicas, contagem de pólen, avaliação da atividade antioxidante e quantificação de cafeína em méis provenientes da floração de Coffea arabica, provenientes de duas localidades distintas: M1 (Santana da Vargem) e M2 (Felício dos Santos). Metodologia: Para as análises foram realizados os testes de identificação botânica, reação de fiehe, teste de lund, teste enzimático de diástase, teste de corante, teste de presença de dextrinas, classificação de cores, determinação de acidez, determinação de umidade, determinação de hidroximetilfurfural (HMF), determinação de açúcares redutores, determinação de sólidos insolúveis , determinação do teor de cinzas, sacarose aparente, polifenóis totais, análise da atividade antioxidante e quantificação de cafeína. Resultados: Foi possível observar que somente o teor de HMF da amostra M2 está acima do permitido, as demais análises se encontram dentro dos limites estabelecidos pela instrução normativa nº 11 de 10/20/2000, além de altos teores de polifenóis, e dosagem de cafeína semelhante para ambos os méis. Conclusão: As diferenças observadas entre os os méis provavelmente estão relacionados ao clima e à região em que foram produzidos. Quanto à atividade antioxidante, o melhor resultado foi encontrado para M1; entretanto, níveis mais elevados de polifenóis e cafeína foram encontrados em M2.
Convergence Analysis in The European Union Regarding The Progress of The Digital Economy and Society
Authors: Delia TALABAN Catrinel
Published: September 2024

This paper presents the analysis of the similarity of the European Union member states from the point of view of digitalization and technological progress. The research methodology consists of applying cluster analysis with the help of data published by Eurostat and DESI Report, for the year 2022.The variables include indicators both from the infrastructure and digital capital and, also, from the innovation and socio-economic field. Therefore, the purpose of this paper is to show, through the results of the analysis, the importance of digitalization and digital transformation nowadays.
Institutional Factors Influencing Participatory Monitoring and Evaluation in NGOs in Uganda: A Case of TASO Mbarara and Rukungiri Service Centers
Authors: Bibohere Jacob , Ssekamatte David , Olwenyi Martha
Published: September 2024

The participatory approach to Monitoring and Evaluation (M&E) is considered core to project development and implementation because it seeks to involve people who will be affected by the project throughout its entire process. Over the years, Non-Governmental Organizations (NGOs) have played a significant role in implementing community-centered projects in Uganda. However, the level of community participation has been mainly limited to needs assessments, consultative meetings during the design of the project and baseline studies. This has greatly hindered project sustainability and effectiveness in achieving the intended objectives due to less ownership of the interventions by local people, a phenomenon attributed to institutional-based factors. The study examined the influence of institutional factors (leadership styles and staff competencies) on Participatory Monitoring and Evaluation (PM&E) and explored how organizational structure influences PM&E and the stakeholder perspectives towards PM&E at The AIDS Support Organization (TASO) in Mbarara and Rukungiri service centers. The researchers adopted a mixed methods approach with a concurrent triangulation model involving a sample of 76 respondents whose views were obtained using questionnaires and 10 participants in key informant interviews. Quantitative data was analyzed using descriptive and inferential statistics in SPPS version 20.0, while qualitative data was analyzed using thematic analysis. The study found that leadership styles and staff competencies had a statistically significant relationship with PM&E. Qualitative findings further revealed that organizational structure in terms of policies and roles determines the extent of participation, the frequency, and how stakeholders are engaged. Stakeholder perspectives aligned towards technical skills needed for meaningful participation in M&E, policy limitations, and financial constraints influenced participation at all stages. Rigorous stakeholder mapping and analysis by institutions is key in understanding interests and capacities of stakeholders which can be addressed and aligned to enhance participatory monitoring and evaluation.
The Voyage of Taxation in India-The One Tax, One Nation Policy
Authors: Pahwa Kyra
Published: September 2024

The present paper aims at providing a comprehensive study of One Tax, One Nation Policy that will maybe be implemented shortly in India. Taking FY 2023-24, this paper analyses how this new taxation system will benefit the Indian economy, compared to the current tax regime. It covers various disciplines including Mathematics, Statistics, Economics, Accounting and Finance. Furthermore, it provides a brief history of the journey of our taxation system, dating back to Kautilya’s time.
Spatial Relationship Between Intangible Cultural Heritage and Tourist Attractions Based on GIS Buffer Zone: A case study of Quanzhou City
Authors: Xing Li Yan , Huang Yu Ying , Zhao Yi Min
Published: September 2024

ARCMAP was used to visualize the spatial location of intangible cultural heritage and tourist attractions in Quanzhou City. Then GIS buffer analysis method was used to study the spatial relationship between intangible cultural heritage and tourist attractions in Quanzhou City. The research shows that: 1. Intangible heritage projects of traditional skills occupy a dominant position in Quanzhou city, and the overall distribution is "southeast cluster, northwest scattered". 2. Among the tourist attractions in Quanzhou, the proportion of natural scenic spots is the largest, which is densely distributed in the range of Yongchun County - Anxi County, with the overall distribution state of "southwest cluster, northeast scatter". 3. Natural scenic spots in Quanzhou City cover 89% of intangible heritage resources, with the highest degree of integration. Finally, the author puts forward some countermeasures for the integrated development of intangible heritage and tourism in different types of areas in Quanzhou City.
The Importance of The Natural Resource ‘Palm Oil’ for The Malaysian Economy and Its Role in Sustainable Development
Authors: Singh Ira
Published: September 2024

The research has indicated the manner in which the Malaysian economy moved from a purely exporter of primary goods to one which has become a major world exporter of processed palm oil. The emphasis on this product helped the economy in achieving success in major economic goals like reduction in poverty, inequality and enhancement of income of the marginalized. The impact on the environment is being successfully addressed by following certain steps.
Effect of Short-Term Capital Flows on Real Exchange Rate in Kenya
Authors: Mugambi. Lilian, M. , K. Muriithi. Dennis, , G. Mwangi. Patricia
Published: September 2024

Short-term capital flows that are continuous have two disadvantages. Although they are attractive to investors, their tendency toward volatility and reversals increases the possibility of causing instability in the macroeconomy. There's little question that Kenya's open account policy and Vision 2030 goals will attract more short- and long-term investment. The research investigated how Kenya's macroeconomic indicators were impacted by short-term capital flows. The explicit goal was to ascertain how net short-term capital flows affected Kenya's actual exchange rates. In the study, series data spanning the years 1980–2018 were used. At that time, market liberalization was underway, and Kenya had begun to implement structural adjustment programs. The study used a correlational research approach utilizing e-views, ox-metrics, and STATA software to assess the model at a 5% significant level. The procedure of assessing the hypothesis included the use of t-ratios and P-values. To ascertain if the time series data were stationary, a unit root test utilizing the Augmented Dickey-Fuller test was performed. To ascertain if there was a long-term link between the variables, co-integration and error correction techniques were applied. To ascertain the nature of the link that existed between the variables, the Granger causality test was used. In order to evaluate the multicollinearity, autocorrelation, and heteroscedasticity assumptions, the Variance Inflation Factor, Durbin-Watson statistic, and Breusch-Pagan tests were applied. The results showed that short-term capital flows significantly and unfavorably affected real exchange rates (t-prob 0.000–0.05). The study suggested preventing the detrimental impacts of net short-term capital flows before they affect the whole economy.
Factors Influencing Gen Z’s Purchasing Intention and Behaviour in Livestreaming E-commerce
Authors: Truong The Doan
Published: September 2024

Live-streaming E-commerce is a form of sale in the digital era. Most customers who purchase live-streaming E-commerce products belong to Generation Z (Gen Z). This research examines factors influencing Gen Z's purchasing intention and behavior in live-streaming E-commerce. Seven hypotheses were tested using survey data and the SmartPLS technology. The data supported six of the seven hypotheses, including price promotion, streamer’s trustworthiness, streamer’s expertise, design of live-streaming E-commerce platform, consumer-streamer interaction, and consumer-consumer interaction. Two crucial of the six factors are Streamer Expertise and Streamer Trustworthiness. This research provides practical implications regarding effective live-streaming E-commerce.
ИСТРАЖИВАЊЕ КУЛТУРЕ И ИСТОРИЈЕ СРБА У РУМУНИЈИ – ДОСАДАШЊА ЈЕЗИЧКА ИСТРАЖИВАЊА
Authors:   Универзитет у Нишу, Филозофски факултет, Александра Александра , Трајковић Татјана ,   Универзитет у Нишу, Филозофски факултет
Published: September 2024

У раду се даје преглед досадашњих језичких истраживања у оквиру пројекта Истраживање културе и историје Срба у Румунији, који је покренуо Центар за научна истраживања при Савезу Срба у Румунији. Преглед обухвата пери- од од 2016. године, када су истраживања започета, па до 2023. године. Сагле- дан је рад лингвиста који су дали допринос проучавањима српских говора на тлу Румуније, појединачно за сваки језички ниво који је до сада обухваћен те- ренским истраживањима. У раду је дат осврт на досадашња остварења у виду научних чланака, али и на грађу која је досад прикупљена. Такође, тема рада је представљање најновијих послова, циљева, задатака и даљих могућности лингвистичких истраживања у оквиру овог пројекта, а посебно је важно ос- нивање Дигиталног архива Центра за научна истраживања Срба у Румунији (при Савезу Срба у Румунији, у Темишвару).
Psicomotricidad en el desarrollo infantil del nivel inicial. Una revisión sistemática
Authors: Silva Delgado Mariana de Jesús , Sánchez Macías Wilson Oswaldo , Moncayo Arias Nancy Lorena , Ballesteros Rucano Julia Jacqueline , Rodríguez Batioja Domingo Ricauter , Burgos Limones José Antonio
Published: September 2024

La presente revisión sistemática aborda la psicomotricidad en el desarrollo infantil del nivel inicial, con el objetivo de analizar críticamente la literatura disponible y profundizar en la comprensión de los beneficios de la estimulación psicomotora en niños durante sus primeros años de vida. Se utilizó una metodología de investigación bibliográfica documental, siguiendo los lineamientos establecidos en la declaración PRISMA de 2020 para garantizar la transparencia y precisión en la presentación de revisiones sistemáticas. Inicialmente, se identificaron 247 estudios en bases de datos reconocidas como Scopus, Web of Science, Scielo, Redalyc, Latindex y Dialnet, utilizando criterios específicos de selección. Tras la exclusión de duplicados y la aplicación de criterios de inclusión, se seleccionaron 17 estudios para un análisis detallado. Los resultados obtenidos destacan la importancia de la estimulación temprana en el desarrollo psicomotor de los niños en el nivel inicial, resaltando la necesidad de una formación docente sólida en esta área y la implementación de estrategias educativas efectivas. En conclusión, la revisión proporciona una visión integral y actualizada sobre la psicomotricidad en la primera infancia, enfatizando la importancia de continuar investigando y promoviendo prácticas que contribuyan al desarrollo integral de los niños en esta etapa crucial de sus vidas.
CROP DISEASE DETECTION USING DEEP LEARNING
Authors: Dr.Padmaja Pulicherla  , Durgam Hari Krishna  , Gongati Surender  , AnanthulaSiddartha  , Gachinmath Aneesh
Published: September 2024

—This research presents an innovative application of deep learning techniques for the earlydetection and classification of plant diseases, highlighting the exceptional performance of theResNet9 model. The study begins with a meticulous implementation of ResNet9 on the diverse andextensive PlantVillage dataset, achieving an impressive 99.2% accuracy. This success is attributedto strategic parameter tuning, incorporating techniques such as learning rate scheduling, gradientclipping, and weight decay. The investigation is expanded to address unique challenges in Indianagriculture, with the curation of datasets for major crops such as cotton, rice, and groundnut. Thecommitment to practical application is manifested in the development of a userfriendly webinterface, strategically designed to empower farmers. This interface, based on Convolutional NeuralNetworks (CNNs), facilitates accurate disease identification across different crops, offering acomprehensive solution for precision agriculture. Through this tool, farmers gain valuable insightsinto disease prevention methods, enhancing their decisionmaking in sustainable crop healthmanagement. The findings underscore the efficacy and versatility of the approach, positioning it atthe forefront of leveraging technology for the advancement of global food security and agriculturalsustainability.
Evolución de la Deuda Pública y su Impacto en el Crecimiento Económico del Ecuador durante el periodo 1990-2022
Authors: Muñoz Mero Edison Daniel , Diaz Freire Stephanie May Ling , Rivera Velasco José Luis , Yela Burgos Roger Tomás
Published: September 2024

La deuda pública es fundamental en el crecimiento económico de un país, pero su influencia depende de la sostenibilidad de la deuda porque puede impulsar o limitar la expansión de la economía. Por tal razón, el objetivo del estudio es analizar la evolución de la deuda pública y su impacto en el crecimiento económico del Ecuador durante el periodo 1990-2022, utilizando un enfoque econométrico para identificar y cuantificar las relaciones causales entre las variables. La investigación tiene un enfoque cuantitativo, de diseño no experimental y longitudinal, de alcance descriptivo y explicativo. La información se obtuvo a través de una revisión sistemática de la literatura y recolectaron datos de las principales bases de datos macroeconómicos nacionales y mundiales. Los resultados demuestran que, mientras los niveles de deuda aumentaban, la tasa de crecimiento del PIB disminuía. Además, la deuda pública interna y externa tienen un efecto negativo sobre la producción nacional, a diferencia de la IED, la FBKFy el consumo del gobierno que estimulan el PIB. Se concluye que es crucial apuntar hacia la sostenibilidad de la deuda para contrarrestar sus efectos negativos y garantizar un crecimiento económico sostenible a largo plazo.
MATHEMATICAL PROGRAMMING FOR AN OPTIMISED FISH FEED FORMULATION: TOWARDS SUSTAINABLE RED HYBRID TILAPIA FARMING
Authors:   Universiti Malaysia Terengganu, DIN NURUL SAKINAH , MUBARAK AIDILLA ,   Universiti Malaysia Terengganu, ZAULIR ZAHIDAH ,   Universiti Malaysia Terengganu, LIEW HON JUNG ,   Universiti Malaysia Terengganu, AIZAM NUR AIDYA HANUM ,   Universiti Malaysia Terengganu
Published: September 2024

Common issues raised in the fish industry are the highly-priced feed production and the sustainability of its ingredients. These issues have also directly impacted the majority of local farmers. Aiming for long-term viability, controlling the feed price is therefore crucial. The selection of ingredients plays an important role in optimising the price of feed. This research, therefore, aims to introduce potential fish feed that optimises the production cost while maintaining the nutrient consumption of the intended species. The feed is formulated using a mathematical model that considers all essential requirements. In this research, the feed formulation was mainly focused on the red hybrid tilapia. Least-cost feed formulations were set out for two main life-cycle stages, juvenile and adult stages, specifying levels of three critical limits: Nutrient requirements of the fish (protein, lipid, carbohydrate, and fibre), cost and nutrient composition of nine commonly used ingredients. AIMMS mathematical software was used to assist the computation to optimality, reducing the cost significantly while providing complete and sufficient nutrients for the fish. From analysing previous research to obtaining advice from experts and demands from industry, 10 different mathematical models were constructed as options to produce potential fish feeds at minimal costs. These models produce feeds that cost less than the commercial pellets available up to 38%. The feed formulation promises cheaper feed and could benefit the industry, indirectly supporting the small-scale local farmers. A thorough discussion of the use of the mathematical model in relation to producing an optimised feed formulation and some managerial insights are included in this research with elaborations on utilising the results to future research opportunities.
MAPPING OF SENTIMENT ANALYSIS ON FOOD SECURITY AMONG MALAYSIANS USING SOCIAL MEDIA ANALYTICS
Authors:   Universiti Teknologi Malaysia, RUSLI NORADILA , LEE YOKE LAI ,   Universiti Teknologi Malaysia, ROSLEY MUHAMAD SOLEHIN FITRY ,   Universiti Kebangsaan Malaysia, LEE CHER ENN ,   Universiti Teknologi Malaysia, HAMZAH MAHERAN ,   Universiti Teknologi Malaysia, ALIAS NURUL EZAILA ,   Universiti Teknologi Malaysia, BAHARI NORAINI ,   Universiti Teknologi MARA, MAMAT MOHD RAZIF ,   National Institutes of Biotechnology Malaysia
Published: September 2024

The study investigates the spatial distribution of sentiment in food securityrelated tweets among Malaysians, aiming to identify hotspots of positive, negative, and neutral sentiments. Note that data collection involved gathering 2,218 tweets on basic necessity products from January 2019 to August 2022, capturing the impact of the COVID-19 pandemic. Pre-processing and content analysis techniques identified the main themes in the tweets, while sentiment analysis categorised them using Valance Aware Dictionary and Sentiment Reasoner (VADER). ArcGIS and hotspot analysis visualised and analysed tweet density. Regional trends were observed, with the East Coast states and certain West Coast states having the highest number of tweets. Urban areas expressed concerns about food security and living costs due to urbanisation and limited agricultural land. Here, sentiment visualisation revealed negative sentiments prevalent in developed cities (46.8%) and positive (33.9%) or neutral (19.4%) sentiments in suburban areas. This study emphasises the growing use of social media platforms and the integration of social media data in spatial analysis, highlighting the importance of uncovering hidden patterns for increased social awareness and meaningful dialogue. Understanding the sentiments expressed by Malaysians on social media regarding rising food prices can provide valuable insights for policymakers and stakeholders to address these challenges effectively.
SYNCHRONISING SOLAR PHOTOVOLTAIC AND GRID SYSTEMS IN RESIDENTIAL ELECTRICAL ENERGY SUPPLY USING THE DIODE BLOCK METHOD
Authors:   Pamulang University, Universiti Malaysia Terengganu, ABDUL ROZAK OJAK , IBRAHIM MOHD ZAMRI ,   Universiti Malaysia Terengganu, DAUD MUHAMAD ZALANI ,   Universiti Malaysia Terengganu, BAKHRI SYAIFUL ,   Pamulang University, Research Centre for Nuclear Fuel Cycle and Radioactive Waste Technology, DINATA SEFLAHIR ,   Pamulang University, Universiti Malaysia Terengganu, DWISUSANTO HARIH ,   Pamulang University
Published: September 2024

The Indonesian Government’s programs to reduce carbon gas emissions include reducing fossil energy sources and switching to renewable energy such as solar photovoltaic (PV). Solar PV applications are now common not only in the industry but also in the community. Solar energy is typically strongly influenced by weather in tropical countries like Indonesia. Therefore, it is necessary to propose an energy supply to synchronise two supplies from solar photovoltaic and the state electricity company grid. This concept can use some special inverters. However, due to the high cost, it is rarely applied to residential users. The diode-blocking method aims to increase the stability of the supply system so that the load is not disturbed due to erratic weather conditions. Solar PV is used as the main power source, while the grid becomes a backup resource. The results of the diode block showed that in the synchronisation for 120 minutes of the solar PV, the energy is supplied from the grid, indicating a stable load supply. Thus, synchronising solar PV and the grid can provide continuous electrical power without interruption and optimally save grid electricity in any weather.
Formulasi dan Uji Antioksidan Sediaan Serum Wajah dari Ekstrak Etanol Daun Binahong Merah (anredera cordifolia (tan.) Steenis) dengan Menggunakan Metode DPPH
Authors: Marzuki Asnah , Dwi Rantisari Thayeb Andi Meinar , Luturdas Kasparina
Published: September 2024

Daun Binahong Merah  (Anredera Cordifolia (Tan.) Steenis) memiliki kandungan metabolit sekunder yang berpotensi sebagai antioksidan yaitu flavonoid, saponin, tanin, vitamin C, alkaloid. Penelitian ini bertujuan untuk mengetahui  formulasi dalam bentuk sediaan serum ekstrak daun binahong merah (Anredera Cordifolia (Tan.)(Steenis) yang stabil secara fisik kimia dan dapat berpotensi sebagai aktivitas antioksidan berdasarkan nilai IC50. Metode penelitian ini secara eksperimental menggunakan metode maserasi dengan variasi konsentrasi yaitu F1 (5%); F2 (10%); F3 (15%); dalam pengujian aktivitas antioksidan menggunakan metode DPPH. Hasil evaluasi sediaan serum wajah menyatakan bahwa uji organoleptik diperoleh bentuk cairan sedikit kental, bau khas ekstrak, uji homogenitas diperoleh sediaan yang homogen, uji pH <0.14 , uji viskositas  <235, uji daya sebar <038, dan uji iritasi tidak menimbulkan iritasi pada kulit. Uji aktivitas antioksidan menunjukkan bahwa F1 (27,025). F2 (26,846). F3 (24,624). Maka disimpulkan bahwa serum dari ekstrak etanol daun binahong merah (Anredera Cordifolia (Tan.)(Steenis) memiliki kestabilan fisik dan kimia dan berpotensi sangat kuat sebagai antioksidan.
Law Enforcement of Criminal Offense of Vehicle Registration Certificate Forgery: A Case Study of BPKB Forgery in the Bali Police Department
Authors: Putra I Komang Prema Nanda Narendra , Wiratny Ni Ketut
Published: September 2024

This research aims to explore how these differing definitions influence legal interpretations, law enforcement practices, and societal perceptions of crime. Additionally, the study will examine the impact of these definitions on the development of criminal law policies and how they affect the treatment of various offenses within the justice system. Thus, this research will provide a comprehensive analysis of the multifaceted nature of crime definitions and their implications for both theory and practice in the fields of law and criminology. Research method the type of research used in writing this thesis is a type of normative legal research which is supported by empirical research, namely by conducting research through observations in the field where the research is then compared with the concepts contained in the library materials used and statutory regulations. Invitation as a legal basis for solving problems. Conclusion Law enforcement of the criminal act of falsifying Motor Vehicle Owner's Books (BPKB) in the Bali Regional Police's legal area is as follows. Carrying out outreach to the public, spreading information that you should not easily believe the perpetrators of the criminal act of falsifying Motor Vehicle Owner's Books (BPKB). Report immediately if there is someone. Suspicious related to the criminal act of falsifying the Motor Vehicle Owner's Book (BPKB).
Peculiaridades do Sistema Constitucional Tributário Brasileiro e o STF
Authors: Vieira José Roberto , Timm do Valle Mauricio Dalri
Published: September 2024

Referidas algumas noções básicas de Direito Comparado, bem como sua função de, mediante contraste, possibilitar o conhecimento do direito nacional, debruçamo-nos sobre o nosso Direito Constitucional Tributário. De um ponto de vista genérico, demonstramos que o nosso sistema tributário é eminentemente constitucional, donde se infere tanto a robusta vinculação e o respeito da legislação infraconstitucional a essa condição, quanto a consagração constitucional dos valores da certeza e da estabilidade, em homenagem à Segurança Jurídica. Já de um ponto de vista específico, destacamos o corolário da vasta porção tributária da missão de julgar da nossa Suprema Corte.
Inocorrência de Superação (Overruling) do Tema de Repercussão Geral n. 1.062 pelo Tema n. 810
Authors: De Carvalho Roberta Vieira Gemente
Published: September 2024

Este artigo analisa recentes decisões do Tribunal de Justiça do Estado de São Paulo que aduzem ocorrência da superação do entendimento firmado pelo Supremo Tribunal Federal quanto à limitação da competência dos Estados para fixação dos índices de juros e multa incidentes sobre débitos tributários aos percentuais fixados pela União para a mesma finalidade.Tais decisões admitem a aplicação de índices diversos e superiores à Selic para a correção de débitos tributários sob a alegação de que a tese fixada para resolução do Tema de Repercussão Geral n. 810 passou a autorizar a adoção de índices de juros e correção monetária diversos.Diante do risco de insegurança jurídica e da iminente possibilidade de tratamento anti-isonômico de contribuintes, são comparados os fundamentos de tais julgamentos pela Corte Superior, diferenciando a ratio decidendi e concluindo pela inocorrência da superação do entendimento fixado no Tema de Repercussão Geral n. 1.062.
Alíquota Única Versus Capacidade Contributiva
Authors: Albuquerque Tiago Luiz de Moura
Published: September 2024

Este trabalho objetiva confrontar a possibilidade de uma reforma tributária adotando uma alíquota única e uniforme de tributação sobre o consumo e o princípio da capacidade contributiva. Após descrever a proposta de reforma tributária (PEC 45), analisar o princípio da capacidade contributiva sob uma perspectiva dogmática brasileira e compará-lo com o imposto sobre bens e serviços neozelandês, chegou-se à conclusão de que a proposta é inadequada. A capacidade contributiva prescrita pela Constituição, especialmente na dimensão de preservação do mínimo vital e considerando o objetivo constitucional de redução das desigualdades, impede a inserção no país de tributação sobre o consumo, com alíquota única e uniforme para todos os bens e serviços.
Possibilidade de Manutenção dos Créditos de PIS e da Cofins, dentro da Sistemática não Cumulativa, por Parte de Empresa que aderiu ao Perse e está Submetida à Incidência de Alíquota Zero dessas Contribuições
Authors: Ferreira Neto Arthur Maria , Santiago Bruno Guedes
Published: September 2024

O presente artigo tem a finalidade de averiguar se há a possibilidade de manutenção dos créditos de PIS e da Cofins, dentro da sistemática não cumulativa, por parte da empresa que goza do benefício fiscal de alíquota zero para tais contribuições, por força do art. 4º da Lei n. 14.148/2021, diante de sua adesão ao Perse. No trabalho, serão abordados aspectos gerais e explicativos acerca do regime de não cumulatividade de PIS e da Cofins. Após, será promovida breve exposição acerca da natureza jurídica do Perse e de seus benefícios fiscais. Por fim, o presente artigo pretende responder se há direito de manutenção e aproveitamento desse crédito, de acordo com a legislação tributária vigente.
Contribuições para a Seguridade Social e a Teoria das Causas
Authors: Olm Arantes Ferreira Diogo
Published: September 2024

O objetivo deste artigo é investigar a causa das contribuições para a seguridade social, assim entendida a justificação ou a razão econômico-jurídica das obrigações tributárias relativas a esse grupo de tributos. A análise abrange diferentes hipóteses de justificação para as contribuições para a seguridade social, como benefício, equivalência, capacidade contributiva, referibilidade e solidariedade social. Ao final, procura-se demonstrar que a justificação desse grupo específico reside no financiamento da seguridade social, o que ressalta a importância da destinação do produto da sua arrecadação e dos princípios da capacidade contributiva e da equidade como critérios de repartição do ônus tributário.
Reforma Tributária e Regressividade
Authors: Buzatto Gustavo , Chaves Cavalcante Miquerlam
Published: September 2024

O presente artigo visa analisar o modelo de tributação adotado pelo Sistema Tributário Nacional, que concentra sua incidência sobre o consumo de bens e serviços. Como característica desse modelo, permite-se que o ônus tributário recaia sobre o consumidor final, ao que se denomina tributação indireta, e do que decorre a regressividade do sistema vigente, por onerar quem detém menor capacidade contributiva. Em um contexto de discussões legislativas acerca da iminente reforma do Sistema Tributário Nacional, evidencia-se a oportunidade de repensar este modelo, com vistas à promoção de justiça fiscal. Nesse sentido, impõe-se analisar as Propostas de Emenda à Constituição n. 45/2019 e n. 110/2019, que tramitam, respectivamente, na Câmara dos Deputados e no Senado Federal, dando ênfase às proposições relacionadas à tributação sobre o consumo. Intenta-se verificar/projetar uma possível ou improvável limitação da regressividade a partir das disposições das referidas propostas e de suas justificativas.
Propósito Negocial no Direito Tributário
Authors: Kowarick Halperin Eduardo
Published: September 2024

A expressão “propósito negocial” tem sido utilizada pela doutrina e pela jurisprudência com dois significados diferentes. De um lado, utiliza-se a expressão “propósito negocial” com o significado de “causa do negócio jurídico”, a qual exerce uma função qualificadora e pode se referir tanto à sua “causa formal” quanto à sua “causa substancial”. De outro lado, utiliza-se a expressão “propósito negocial” com o significado de “motivo do negócio jurídico”, o qual exerce uma função normativa e pode ser aplicado tanto ao fim do negócio jurídico quanto aos meios empregados para se atingir esse fim. Desses diferentes significados e aplicações, apenas o significado de “propósito negocial” como “causa formal”, o qual exerce uma função de qualificação dos negócios jurídicos, é compatível com o ordenamento jurídico.
Obrigação Tributária, Regra-matriz de Responsabilidade e a Portaria PGFN n. 948/2017
Authors: Melo Amaro Felipe
Published: September 2024

O presente artigo investiga a interação entre as normas jurídicas que podem afetar a obrigação tributária, especialmente a composição do seu polo passivo. Opta-se por estudar o tema a partir de possíveis problematizações decorrentes da Portaria PGFN n. 948/2017, que regulamentou o Procedimento Administrativo de Reconhecimento de Responsabilidade – PARR. Com fundamento na teoria do direito e no direito civil, sustenta-se que as regras de responsabilidade tributária, embora complementares à regra regra-matriz de incidência, têm autonomia, incidindo sobre pressupostos próprios e com requisitos procedimentais diversos. Assim, defende-se que o lançamento tributário é procedimento relacionado à constituição do crédito tributário, não se confundindo com o procedimento administrativo de imputação de responsabilidade. Tais procedimentos, conquanto apresentem semelhanças, como a necessidade de observância do devido processo legal, possuem algumas diferenças substanciais, especialmente quanto ao órgão competente para realizá-los. Ao final, conclui-se que o procedimento instituído pela Portaria PGFN n. 948/2017 é plenamente válido.
Sistematização dos Anacronismos e Inconstitucionalidades do Termo Inicial dos Juros de Mora de Indébito Fiscal
Authors: E Silva de Almendra Freitas Leonardo
Published: September 2024

O presente artigo se propõe a retomar o debate a respeito da constitucionalidade do termo inicial definido pelo Código Tributário Nacional para os juros de mora incidentes em restituição de indébito tributário, evidenciando que as críticas doutrinárias nunca chegaram a ser efetivamente enfrentadas pelos Tribunais por contingências circunstanciais e processuais. Para tanto, enfatiza-se, em primeiro lugar, o anacronismo do regime analisado tanto relativamente ao direito comparado quanto no próprio âmbito interno, para, em seguida, renovar argumentos já suscitados pela doutrina, mas agora sob o enfoque de mudanças legislativas e precedentes mais recentes, bem como propor uma nova abordagem da discussão, especialmente interagindo com a experiência de outras jurisdições. Ao final, conclui-se pela manifesta inconstitucionalidade do dispositivo e pela necessidade de o Supremo Tribunal Federal, finalmente, enfrentá-la a sério, inclusive para preservar a coerência da sua jurisprudência.
Cobrança de Diferença de Alíquota do ICMS no Ano-exercício de 2022 diante do Princípio da Anterioridade Tributária
Authors: Possato Rocha Caroline , Magnago de Mattos Panciere Silvestre
Published: September 2024

Este trabalho apresenta um estudo a respeito da cobrança ou não da diferença de alíquota do ICMS no ano de 2022 diante do princípio da anterioridade tributária. Mediante o estudo acerca do ICMS e do princípio da anterioridade tributária, em suas origens e essências, sendo possível verificar se é inconstitucional o início da cobrança do diferencial de alíquotas no ano de 2022. Empregou-se o método exploratório, por meio de pesquisa bibliográfica em livros de leitura corrente e pesquisa documental em decisões judiciais (conteúdos autorizados na Internet) e na legislação atual vigente. Ainda, utilizou-se técnicas de investigação teórica (técnicas históricas, técnicas conceituais e técnicas normativas). A área de pesquisa científico-jurídica é a linha dogmática de pesquisa jurídica. Quanto ao método de raciocínio empregado, foram utilizados o dedutivo e o indutivo. Foi realizada uma revisão sobre o princípio da anterioridade, apontando os motivos para sua criação e consolidação no ordenamento jurídico. Após, enfrentada a questão da diferença de alíquotas diante do princípio exposto, bem como sua correlação com outros princípios aplicados no direito tributário. Como resultado foi possível perceber mediante a análise do ordenamento jurídico, que a cobrança da diferença de alíquotas no ano de 2022 é uma grave violação à garantia fundamental representada pelo princípio da anterioridade tributária.
Não Incidência de Imposto de Renda sobre Doações para não Residentes
Authors: Fridman Rosa
Published: September 2024

O presente trabalho tem como objetivo analisar se as doações destinadas a não residentes no Brasil estão sujeitas à tributação pelo Imposto de Renda, cuja competência para instituição pertence à União Federal, considerando as recentes manifestações da Receita Federal acerca da possiblidade de tributação destas remessas. Assim, o presente trabalho avalia (i) a natureza das doações e (ii) a possibilidade, ou não, de estas operações serem tributadas pela União Federal.
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Published: September 2024

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Social and environmental dimensions of public spaces of the indigenous territory of the Sierra de Manantlan mountain range, Jalisco state, western Mexico
Authors: Saray Francisco José Martín del Campo , Morales Gonzalo Bojórquez , Gerritsen Peter Rijnaldus Wilhelmus , Valencia Jorge Armando Gutiérrez
Published: September 2024

The social and environmental dimension of the public space occupants of the indigenous territory of the Sierra de Manantlan, Jalisco, has a crucial place in the heritage of Mexico, such is the case of its form of idiosyncrasy, mutual interaction, and coexistence. The cultural, political, and economic organizations the Sierra de Manantlan mark an identity of the native peoples, where their customs, communal life, and solidarity work are preserved. The research objective was to evaluate the social perception and environmental habitability conditions of public space occupants in the towns of Chacala and Telcruz. Therefore, semi-structured interviews were conducted for the primary actors in both study areas and 259 information cards were applied to the inhabitants with data regarding social interaction variables and meteorological conditions in two seasons (summer and winter of a calendar year). Regarding data analysis and statistical purposes, the Pearson and Spearman correlations was used according to the needs of the study. The results revealed that the occupants of public spaces mostly report the pleasure of interacting in said spaces; however, they indicate that they would like an intervention or remodeling in the place that would encourage greater interaction with their neighbors, family, and friends. Another additional fact is that climatic variables, especially in summer, harm the desire to attend or stay in said spaces because of the lack of natural elements or bioclimatic devices that mitigate the environmental impact.
Havacılık Sektöründe Yeşil Kompozitler: NACA 4452 Rib Uygulaması
Authors: Uyaner Mesut , Karadal Kübra , Merdan Tolga , Acar Nagehan Nur
Published: September 2024

Günümüzde kompozit malzemelerin kullanımı gelişen teknolojiyle birlikte doğru orantılı bir şekilde artmaktadır. Kompozit malzemeler hayatımızın birçok farklı alanında özellikle makina, otomotiv ve havacılık ve uzay sanayide ve bunun gibi birçok alanda karşımıza çıkmaktadır. Kompozit malzemeler kullanacağımız alan ve istediğimiz yapısal özellikler için maksimum verime ulaşmamızda yardımcı olacak en az iki malzemenin makro düzeyde birleşmesiyle oluşan malzemelerdir. İstenilen yapısal özellikleri özellikle havacılık ve uzay sanayide bir numaralı öncelik olan hafiflik ve yüksek mukavemet dayanımı özelliklerini bize daha başarılı bir şekilde sunmakta ve bunun neticesinde de şirketlerin ekonomik olarak daha iyi seviyelere gelmesine ve dolaylı yoldan hizmetlerin fiyat performans oranında daha üst seviyelere çıkmasına sebep olmuştur. Kompozit malzemelerin hayatımıza doğrudan etki etmesi ve gelişen teknoloji ile birlikte bu alana daha çok ilgi ve beklentinin artması kaçınılmaz hale gelmiştir. Doğal liflerden ve biyo-polimerlerden yapılan polimer kompozitler yeşil kompozitler olarak adlandırılır ve kompozitlere kıyasla bazı avantaj ve dezavantajları bulunmaktadır. Çalışmamız yeşil kompozitlerin özellikleri, kullanım alanları, günümüzde ve havacılık sektöründeki yerini ortaya koymakta ve yeşil kompozit olarak değerlendirilen termoplastik kompozit sistemlerinde cam elyaf/Elium’ un NACA 4452 uçak kanadı ribinin gerilme analizini sunmaktadır. Bu çalışmamız, bertarafı zor ve maliyetli olan termoset kompozit sistemlerinin yerine termoplastik kompozit sistemi olan cam elyaf/Elium sisteminin metal rib yerine rahatlıkla kullanılabileceğini ortaya koymuştur.
Assessment of Electricity Generation Using Deep Learning on Solar Power Plants
Authors: Kıymaz Yunus Emre , Oguz Hidayet
Published: September 2024

Güneş paneli teknolojisi ortalama 25 yıl ömrü olan bu tür sistemlerin kurulumu pahalıdır. Bu sistemlerden en iyi şekilde yararlanmak için geleceğe yönelik üretim tahminleri yapmak çoğu zaman önemlidir. Bu çalışmada, Konya merkezli yıllık 1MW kapasiteye sahip güneş enerjisi santrallerine (tek değişkenli zaman serisi) ait iki yıllık üç günlük frekans veri seti ve bir yıllık saatlik frekans veri seti değerlendirilmektedir. Elektrik üretim analizi, derin öğrenme kullanılarak güneş enerjisi santrallerinden elde edilen verilere dayanılarak yapılmaktadır. Tercih edilen yöntem uzun kısa süreli hafıza (LSTM) olup, zaman serisi analizinde kullanılan diğer bir istatistiksel yöntem olan mevsimsel otoregresif bütünleşik hareketli ortalama (SARIMA) ile kıyaslanmıştır. Her bir veri seti ile elde edilmiş sonuçlar beş farklı performans ölçüm mekanizmasına (MSE, RMSE, NMSE, MAE, MAPE ve R2) tabi tutulmuş ve LSTM modelinin genellikle SARIMA modeline göre daha gerçek verilere yakın sonuçlar verdiği tespit edilmiştir. RMSE skoruna göre dört santralin ortalama değeri LSTM'de 973, SARIMA'da 1361 olup, bu durumda LSTM, SARIMA'ya göre başarılı bir sonuç vermiştir. Güneş enerjisi santrali kurmadan önce fizibilite çalışmasının yapılması karlılığı artırıcı bir role sahiptir.
Green Technology Innovation and Its Impact on Financial Performance with the Moderation of Green Image and Green Subsidies in SMEs in Depok City
Authors: Maghfuriyah Alfi , Hertin Revita Desi , Wijaya Hadi , Anjara Febria , Nugroho Feri , Listiana Nora , Istiqomah Nurul Aslamiah
Published: September 2024

This study aims to explore the impact of green technology innovation on the financial performance of SMEs in Depok City, Indonesia. With a focus on green process and product innovations, the research also examines the moderating effects of green image and green subsidies. The study employs Structural Equation Modeling (SEM) to analyze data collected from 387 SMEs, offering insights into the complex relationships between these variables. The results reveal that green process innovation significantly influences green product innovation, which in turn, positively impacts financial performance. The mediating role of green product innovation underscores the importance of integrating process and product innovations for financial success. Additionally, the study finds that a strong green image enhances the positive relationship between green product innovation and financial performance, highlighting the importance of environmental branding. However, contrary to expectations, green subsidies do not significantly moderate the relationship between green product innovation and financial performance.
The Use of IPO Fund, Underpricing, and Survival: ESG-Driven Insights from Indonesian Firms
Authors:   Gadjah Mada University, DI Yogyakarta 55281, Indonesia, Pangesti Aji Adhe , Ekawati Erni ,   Universitas Kristen Duta Wacana, DI Yogyakarta 55224, Indonesia
Published: September 2024

The IPO prospectus should disclose information on the use of IPO proceeds, which can be a reference for investors in making investment decisions. Companies conduct IPOs for investment, working capital, and debt repayment purposes. The use of IPO fund for investment and working capital gives a positive signal, while debt repayment gives a negative signal. Some companies also implement ESG (Environmental, Social, and Governance) policies after conducting an IPO. This research aims to test whether companies with ESG scores have different underpricing and survival phenomena compared to companies in general. This research was conducted on 148 Indonesian companies that conducted IPOs in the period 2008-2021. The results suggest that the use of IPO proceeds for investment and working capital has a positive effect on underpricing and survival. However, the use of IPO proceeds for debt repayment has no effect on underpricing. Moreover, the use of IPO proceeds for debt repayment in companies that obtain ESG scores has a positive effect on underpricing. Underpricing strengthens the effect of the use of IPO fund for investment on survival occurs in the sample of companies in general as well as companies that obtain ESG scores. The implication of this research suggests that investors do not consider IPOs as a return on debt in companies that obtain ESG scores as a negative signal to invest.
Community-Based Biomonitoring in Randuboto and Manyar Sidomukti Coastal Areas for Biodiversity Conservation
Authors:   Department of Biology, Universitas Airlangga, Indonesia, Fitriani Nurina , Masruroh Ulil ,   Petronas Carigali Ketapang II, Indonesia, Ardianto Fariz ,   Petronas Carigali Ketapang II, Indonesia, Putranto Trisnadi Widyaleksono Catur ,   Department of Biology, Universitas Airlangga, Indonesia, Affandi Moch ,   Department of Biology, Universitas Airlangga, Indonesia, Soepriandono Hari ,   Department of Biology, Universitas Airlangga, Indonesia, Khadijah Rafiga ,   Department of Biology, Universitas Airlangga, Indonesia, Pratama M. Bagas Pramudya ,   Department of Biology, Universitas Airlangga, Indonesia, Dianbudiyanto Wahid ,   Department of Biology, Universitas Airlangga, Indonesia, Pratiwi Intan Ayu ,   Department of Biology, Universitas Airlangga, Indonesia
Published: September 2024

The coastal area is certainly one of the most diverse ecosystems on Earth. This unique environment is characterized by the encounter of land and sea, forming a distinct ecotone zone. Randuboto and Manyar Sidomukti, fisherman villages located in Gresik Regency, thrives within this kind of diverse coastal ecosystem. The inhabitants rely heavily on their environment. Protecting this environment ensures the continued prosperity and resilience of the village's way of life. Biomonitoring is a method used for biodiversity accounting to indicate the quality of an environment. This process involves the quantification of various biodiversity metrics, including The Shannon-Wienerdiversity index (H index). Using this method, a study was conducted to assess the ecosystem condition in the Randuboto and Manyar Sidomukti coastal area. The mangrove community in Manyar Sidomukti exhibited a higher diversity index (H’ = 0.42 – 0.68) compared to Randuboto (H’ = 0 – 0.082), though both areas fall into the low diversity category with H’ 1. In terms of bird species, Randuboto had a greater number (40 species) than Manyar Sidomukti (37 species). However, the Shannon-Wiener diversity index for birds was higher in Manyar Sidomukti (H’ = 3.33) than in Randuboto (H’ = 2.80). These findings suggest that mangrove populations require additional support to enhance their resilience, whereas bird populations appear to be relatively resilient to environmental changes. Efforts to bolster this include mangrove reforestation, community service and development, and training in community-based biomonitoring.