bluuebunny/crossref_metadata_2025 huggingface dataset:
Innovation in the Lubusz region. Implementation of an innovation managment system.
Authors: Malon Joanna
Published: September 2023

The article reveals the potential of innovation management in regions on the example of the Lubusz Voivodeship. The aim of the article is to analyse the latest activities and initiatives supporting innovation in the Lubusz Voivodeship. To this end, it was important to identify the nature of the implementation process of innovative solutions, which may be recognised as political, i.e.: characterised by top-down initiatives and bottom-up implementation. The method of document analysis was used in the study, including primary and secondary sources. As a result, conclusions and recommendations for regional policy to support innovation were drawn. They indicate the need to use the scientific potential of the University of Zielona Góra and other scientific and research institutions. They also reveal the need to strengthen the cooperation of the local self - government with the University for the development of innovation and creation of partnership networks in the region.
Understanding Algebraic Expressions Through Figural Patterns
Authors: Hawthorne Casey , Gruver John
Published: September 2023

This instructional sequence develops your students’ meaningful understanding of algebraic expressions.
My Problematic Fave
Authors: Neihaus Aubrey , Kalinec-Craig Crystal , Prasad Priya V. , Wood Marcy B.
Published: September 2023

A guide for revising tasks with harmful contexts
“Supporting Math Vocabulary Acquisition”
Authors: Bay-Williams Jennifer M. , Livers Stefanie , Proctor Introduction by: Kate
Published: September 2023

From the Archives highlights articles from NCTM’s legacy journals, previously discussed by the MTLT Journal Club.
ANALYSIS OF THERMOELECTRIC POTENTIAL SP1848-27145 SA AS A POWER PLANT WITH UTILIZING THE HEAT ENERGY OF COMBUSTION
Authors: Haripuddin Haripuddin , Irfan Muhammad , Suhardi Iwan
Published: September 2023

This research is experimental and aims to determine the characteristics of the SP1848-27145SA generator thermoelectric module in the form of power generated and its performance as a power plant by utilizing heat energy from a combustion furnace. The method used in testing the thermoelectric characteristics of the generator is a direct experimental method by measuring the output voltage, current, hot side, and cold side of the thermoelectric and the power generated by the module attached to the combustion furnace. Thermoelectric testing of the SP1848-27145 SA generator as a power plant by utilizing heat energy from a combustion furnace with a maximum voltage generated electronic device load of 2.25 Volts at ΔT 46°C and a maximum generated power of 0.09 watt. The thermoelectric performance of the SP1848-27145 SA generator is obtained in three different configurations: single, series, and parallel. The highest thermoelectric power produced is in the series configuration, where the power obtained is 0.25 watts, while the results from the parallel arrangement have the same power value. very small, namely 0.02 watts, and the highest efficiency value only reaches 3.40%.
A STUDY ON THE EVALUATION OF USER SATISFACTION WITH PREPAID AND POSTPAID ELECTRICITY SERVICES IN BIMA CITY
Authors: Hartawan Hartawan , A Karim Sugeng , Hasrul Hasrul
Published: September 2023

The goal of the research is to find out how happy people are with Bima Kota's prepaid and postpaid energy services. Quantitative methods are used in this study. The data used is primary data, which comes from giving surveys to the people being studied. All the people who use energy in the Nitu Village in Kota Bima are included in this study. Cluster random sampling is used to get the sample data, and there are 100 people in the group. The results of the study show that 1) Tangibles, Reliability, Responsiveness, Assurance, and Empathy variables have an effect on people who use prepaid electricity services where people are satisfied with the services provided; 2) Tangibles, Reliability, Responsiveness, Assurance, and empathy variables have an effect on people who use postpaid electricity services where people are satisfied with the services provided; and 3) the dimensions of tangibles, reliability, responsiveness, confidence, and emphasis So that means there is a difference in how happy people are with prepaid electricity versus postpaid energy. As for the confidence dimension, it has a t count > t table or a prob value > alpha 0.05, which means that there is no significant difference between respondents who paid for their electricity in advance and those who paid for it later. The positive mean difference means that the average satisfaction of people who paid for their electricity in advance is better than that of people who paid for their electricity later.
Effectiveness of Group Guidance and Discussion Techniques and Its Effect on Level Social Interaction of Mosque Youth
Authors: Rahmad Rahmad
Published: September 2023

This article explains the effectiveness of group guidance and discussion techniques and their influence on the level of social interaction among mosque youth.As social beings in the community, teenagers always carry out a process of social interaction with fellow individuals and other groups in community life. However, the ability to interact among adolescents is still low and some even have difficulty adjusting to social interactions. This research is a quantitative study using the pre-experimental design method, type one group pretest-posttest (preliminary test, final test of a single group). The total population was 12 mosque teenagers, because this research was conducted on teenagers from the Nurul Iman Pasirpengaraian mosque. Data were collected using questionnaires and observations and using a total item correlation limit of rix 0.25 as the item selection criterion. Assessment analysis can be obtained from the results of calculating pretest and posttest scores. The acquisition of pretest and posttest scores is carried out in several stages. The initial stage is the pretest activity, and the final stage is the posttest activity. The results of this study indicate that the level of social interaction among adolescents at the Nurul Iman mosque, before being given treatment, is still classified as in the low category which is in the interval range 47 to 56. Then it has increased from 47.58 to 79.25, which means that group guidance and discussion techniques have an effect on adolescent social interactions.
Experimental analysis of Aluminum alloy 8011 using Wire cut Electrical discharge machining
Authors: Kumar Sandeep , Dhanabalan S. , Sathiya Narayanan C.
Published: September 2023

The increased demand for miniaturization of complex systems necessitates the production of smaller components, cutting with precision dimensional accuracy. Furthermore, Wire cut electrical discharge machining (WEDM) process is the prominent to the fastest growing industries because of their accuracy, the possibility to obtain complex shapes, close tolerances and economically. Therefore, the aim of this experimental work is to analyze the impact of pulse on time and wire feed rate on performance characteristics namely, kerf width and heat affected zone (HAZ). In this experimental investigation, micro level slot cutting experiments were carried out on aluminum plate of 2 mm thickness by WEDM with response surface design. Multi-criteria decision making Grey relational analysis (GRA) technique has been utilized to find optimal machine settings of process constraints. Polynomial models were developed for output constraints. From results, it is analyzed that the pulse on time has more dominance on kerf width, whereas the wire feed rate has a higher influence on HAZ. The obtained outcomes will expedite the advanced machining industries to enhance machinability and dimensional accuracy.
Geologic map of the Bond 7.5' quadrangle, Beaverhead County, Montana
Authors:   Montana Bureau of Mines and Geology, McDonald Catherine
Published: September 2023

Geologic map of the Bond 7.5' quadrangle.
O papel da linguagem para a fundamentação do princípio moral na ética do Discurso de Habermas
Authors: Andrade Coelho Moreira Gabriel
Published: September 2023

Este estudo tem por objetivo analisar as modulações da linguagem na ética do Discurso de Habermas. Desse modo, pretende-se apresentar, em linhas gerais, a concepção de uma ética baseada na capacidade discursiva do ser humano. Além disso, busca-se oferecer um escopo explicativo de uma metaética formulada a partir do paradigma linguístico-pragmático. Para tanto, serão apresentadas algumas considerações sobre os conceitos de agir comunicativo e de discurso, elementos basilares para as formulações do princípio moral (U) e do princípio do discurso (D). Além disso, a fundamentação do princípio moral (U) será discutida tanto a partir do uso interacionista da linguagem enquanto discurso, quanto por sua derivação em elementos pragmáticos-transcendentais pressupostos na lógica argumentativa, tal como o princípio da não-contradição. Por fim, a arquitetura teórica da ética do discurso oferecerá um exemplo de como a linguagem pode fundamentar novas propostas de equalização dos dilemas morais no mundo contemporâneo.
Pengaruh Flash Sale, Kemudahan, dan Customer Review Terhadap Keputusan Pembelian Produk Pada Platform Marketplace
Authors: Hilmi Dzaki  , Robiah Siti , Drajat Stiawan
Published: September 2023

The relationship between seller and buyer previously had limitations, mainly by distance and time. However, as more and more people use the internet, it opens up great opportunities for businesses who can take advantage of this digital marketing trend. Digital advancements provide an opportunity for them to advertise their goods through online marketplaces and be able to generate income for life. The purpose of this study is to analyze the effect of flash sales, convenience and customer reviews on product purchasing decisions on the marketplace platform. The research instrument uses data from the results of a questionnaire using a quantitative approach. Classical assumption test analysis, multiple linear regression analysis, and analysis of the coefficient of determination were all used in analyzing the data. Data analysis used SPSS software version 25. The findings of the study show that flash sales, convenience and customer reviews all have an impact on consumer decisions to buy products on the marketplace platform. These three variables have the power to influence 81.8% of the decision making process when buying a product.
Analisis Kelayakan Bisnis Like Mie And Coffee Di Batang
Authors: Alfiesyah Emilia , Abadi Muhammad Taufiq
Published: September 2023

Marketing mix is a collection of marketing variables that are carried out in an integrated manner or a marketing strategy that is carried out simultaneously by the company to pursue the desired sales target in the target market. The research method used in this study uses a qualitative descriptive method. The variables used by Like Mie and Coffee companies include product, place, price, and promotion. The materials used in the manufacture of products are of good quality. It has a strategic and instagramable place. The prices offered are very affordable and provide lots of discounts. In promoting its products using print media and social media, Like Mie and Coffee is a business that deserves to be developed from all aspects that have been carried out by the company. Apart from that, establishing a second branch in Semarang is proof that the business is very feasible to develop.
Efektivitas Program Bantuan Modal Usaha Super Mikro Di Kabupaten Sigi
Authors: Inggrid Rahmadhani Putri  , Suriyadi Samudra  , Erwan Sastrawan
Published: September 2023

Inflasi merupakan suatu permasalahan ekonomi yang penting dalam perkembangan perekonomian suatu negara. Tidak hanya status kesehatan yang secara masif menurun, namun juga pada aspek yang lain, termasuk aspek ekonomi. Salah satu pelaku ekonomi dengan kontribusi yang sangat besar dalam penyediaan barang dan jasa, penyerapan tenaga kerja, perolehan devisa dalan lain sebagainya adalah usaha super mikro. Penelitian ini bertujuan untuk mengetahui efektivitas program bantuan modal usaha super mikro yang diberikan kepada pemilik usaha mikro. Penelitian yang dilakukan menggunakan metode observasi, wawancara, dokumentasi. Dengan tujuan untuk mengetahui efektivitas program bantuan modal yang di berikan oleh pihak Kabupaten Sigi. Dari hasil wawancara dengan Kepala Seksi Usaha Mikro Kecil dan Menengah menyatakan bahwa jumlah anggaran yang digunakan dalam Kegiatan Bantuan Modal Bagi Usaha Super Mikro Terdampak Inflasi sebesar Rp. 1.500.000.000 yang dibagikan untuk 1000 pelaku UMKM di 16 Kecamatan dengan besar bantuan modal Rp. 1.500.000 per UMKM. Hal ini berdampak positif pada masyarakat yang diberikan bantuan super mikro untuk menunjang sisi ekonomi masyarakat. Dan terciptanya kerja sama dan kepercayaan masyarakat kepada Dinas Koperasi dan UKM Kabupaten Sigi.
Peningkatan Motivasi Kerja dan Kinerja Pegawai Melalui Peran Kepemimpinan, Kompetensi dan Disiplin Kerja pada Kecamatan Kartasura
Authors: Lathifah Ifah , Yuniastuti Fitri
Published: September 2023

Tujuan untuk mengetahui,  menguji  dan  menganalisis peran kepemimpinan, kompetensi dan disiplin kerja terhadap motivasi kerja dan kinerja pegawai Kecamatan Kartasura. Metode pengumpulan data adalah observasi dan kuesioner. Teknik sensus sampling sebanyak 39 responden. Analisis data meliputi pengujian instrumen, pengujian linearitas, pengujian hipotesis, dan analisis jalur. Hasil penelitian membuktikan disiplin kerja memberikan dampak signifikan terhadap motivasi kerja namun kepemimpinan dan kompetensi memberikan dampak tidak signifikan; kepemimpinan dan kompetensi memberikan damapak signifikan terhadap kinerja namun disiplin kerja dan motivasi kerja memberikan dampak tidak signifikan. Uji F membuktikan kepemimpinan, kompetensi, disiplin kerja dan motivasi kerja memberikan damapak signifikan terhadap kinerja. Uji R2 total = 0,852, kinerja di jelaskan kepemimpinan, kompetensi, disiplin kerja, dan motivasi kerja = 85,2 % dan sisanya = 14,8 % di jelaskan faktor yang lain. Analisis jalur membuktikan jalur langsung kompetensi adalah jalur paling dominan dan efektif dalam peningkatan kinerja. Motivasi kerja bukan merupakan variabel intervening, karena kurang efektif memediasi hubungan kepemimpinan, kompetensi dan disiplin kerja dengan  kinerja.
Perilaku Konsumtif Mahasiswa Terhadap Jual Beli Online Dalam Perspektif Islam
Authors: Almajid Munthe Muhammad Fikri , Fauzan Hasfie
Published: September 2023

Consumptive behavior is the activity of buying goods or products that are not needed at all so that they become redundant. Students behave consumptively when shopping online through online shop sites. According to an Islamic economic perspective, consumptive behavior in online shopping makes students shop excessively, causing tabzir and israf attitudes. The purpose of this study is to analyze the factors that cause consumptive behavior in shopping online, the advantages and disadvantages of online shopping, as well as the views of Islamic economics in addressing the consumptive behavior of Accounting Sharia college students at UIN Sumatera Utara. for 2022-2023. This research uses a type of qualitative research and data collection. by conducting interviews (interviews). The results of the study show that there are factors that cause students to behave consumptively, namely internal factors: online shopping motivation, perceptions about online shopping, personality, and lifestyle. External factors: shopping culture and friendship groups. The advantages of online shopping are the ease of finding goods, free shipping vouchers, discounted prices, time efficiency, affordable prices, and digital payment transactions. Disadvantages of online shopping: fraud, late/lost goods, and damage to goods.
Keluarga Berencana Dan Pemeriksaan Kadar Asam Urat Pada Ibu Hamil Di Wilayah Kerja Puskesmas Tamalanrea
Authors: Auliah Juniarti Rizky , Hadijah  , Yunita Asmin Risna , Rismawanti  , Nurhikmayanti Ricda , Ardani Fika , Mukrimah  , Annisa
Published: September 2023

Program keluarga berencana memberikan kesempatan untuk mengatur jarak kelahiran atau mengurangi jumlah kelahiran dengan menggunakan metode kontrasepsi hormonal atau non hormonal. Metode Kontrasepsi Jangka Pendek (non-MKJP), hal ini menunjukkan bahwa cakupan KB masih dibawah target Kota Makassar. Cakupan KB di Kecamatan Tamalanrea terdapat angka pencapaian KB yang masih dibawah target pelayanan minimum yaitu 62,5%. Dinas kesehatan menargetkan pelayanan minimum pencapaian KB sebesar 80%. Sehingga kejadian ibu yang tidak menggunakan kontrasepsi di daerah Kecamatan Tamalanrea masih terdapat angka 37.5%.Kejadian asam urat pada ibu hamil mulai meningkat pada Trimester III hal ini dikarenakan terjadi reabsorbsi dan penurunan eksresi ginjal. Pada sendi serta membran tersimpan kandungan asam urat yang tinggi. Pada ibu hamil normotensi, kadar asam urat meningkat sebelum timbulnya gejala hipertensi dan proteinuria. Berdasarkan fenomena tersebut, maka kami tertarik untuk memberikan pengetahuan melalui penyuluhan serta melakukan pemeriksaan asam urat agar ibu-ibu dapat gambaran terkait kontrasepsi KB serta kadar asam urat yang berbahaya bagi ibu hamil.Tujuannya agar ibu hamil memahami dan mampu menjelaskan tentang keluarga berencana serta mengetahui pemeriksaan kadar asam urat. Metode yang dilakukan dalam kegiatan ini adalah penyuluhan atau penyampaian materi secara langsung dan Pemeriksaan di Wilayah Kerja Puskesmas Tamalanrea mengenai Keluarga Berencana dan Pemeriksaan Kadar Asam Urat pada ibu hamil. hasil yang dicapai bahwa sebelum dilakukan penyuluhan mengenai materiKeluarga berencana dan pemeriksaan kadar asam urat pada ibu hamil. Pada saat forum diskusi dibuka, banyak ibu hamil yang mengajukan pertanyaan seputar pengalaman yang mereka alami selama berKB dan selama masa kehamilan. kesimpulan bahwa ibu hamil memiliki tingkat pengetahuan yang baik setelah dilakukan penyuluhan mengenai Keluarga berencana dan Pemeriksaan kadar asam urat pada ibu hamil.
ЎЗБЕКИСТОНДА РЕСУРС СОЛИҚ МАЪМУРЧИЛИГИНИ ТАКОМИЛЛАШТИРИШ ЙЎЛЛАРИ
Authors: Абдурахмонов Каромат
Published: September 2023

Мазкур мақолада республикамизда ресурс солиқларини ҳисоблаш, уларни ундириш ҳамда улар билан боғлиқ солиқ маъмурчиликни ташкил этиш бўйича мавжуд иқтисодий муаммоларни аниқлаш, уларнинг ечимлари билан боғлиқ илмий-амалий тавсияларни ишлаб чиқиш ва уларни такомиллаштириш бўйича таклиф ишлаб чиқилган.
INSON KAPITALI VA IQTISODIYOTNING INNOVATSION RIVOJLANISHINI TADQIQ ETISHDAGI YONDASHUVLAR
Authors: Abduvoxidov Akmal , Kamilova Sanobar
Published: September 2023

Bugungi iqtisodiyotni harakatlantiruvchi muhim dastaklardan biri – bu inson kapitali hisoblanadi. Inson kapitali sifatini yaxshilash va uni boyitish iqtisodiyotning har qaysi bo‘g'inida muhim o‘rin tutadi.Iqtisodiyotning innovasion rivojlanishini ta'minlashning muhim manbalaridan biri bo‘lgan inson kapitalini tadqiq etish masalalariga mahalliy va xorijiy olimlar katta e'tibor qaratishmoqda.Shundan kelib chiqqan holda, mazkur maqolada inson kapitalini tadqiq etishdagi nazariy yondashuvlar va tendentsiyalar tahlil qilinadi.
МАМЛАКАТИМИЗДА СОЛИҚ ТИЗИМИДА АМАЛГА ОШИРИЛГАН ИСЛОҲОТЛАР ТАҲЛИЛИ
Authors: Нормурзаев Умид
Published: September 2023

Мазкур мақолада республикамизда сўнги йилларда мамлакатда солиқ ва молия соҳаларида тадбиркорлик фаолиятини юритиш учун қулай шарт-шароитлар яратиш, инвестиция муҳитини яхшилаш ҳамда бизнес доираларнинг ишончини янада мустаҳкамлашга қаратилган кенг кўламли ислоҳотлар ёритилган. Шу билан бирга, Ўзбекистон солиқ тизимида солиқ маъмурчилигининг самарадорлиги, шаффофлиги ва соддалигини ошириш, шунингдек, инвестиция ва иқтисодий ўсишни таъминлашга қаратилган муҳим ислоҳотлар амалга оширилди. Ўзбекистон солиқ тизимида амалга оширилаётган айрим муҳим ислоҳотлар ўрганилиб, хориж тажрибаси, мамлакатимизда уни қўллаш бўйича илмий-амалий хулоса ва таклифлар шакллантирилган.
АҲОЛИ ДАРОМАДЛАРИНИ СОЛИҚҚА ТОРТИШДА СОЛИҚҚА ТОРТИЛМАЙДИГАН МИНИМУМНИ ЖОРИЙ ЭТИШ МАСАЛАЛАРИ
Authors: Рузиев Ғанишер
Published: September 2023

Мақолада аҳоли даромадларини солиққа тортиш тизимида солиққа тортилмайдиган минимумни жорий этиш масалалари ёритилган ҳамда хорижий мамлакатлар тажрибаси асосида унинг оптимал миқдорини белгилаш бўйича илмий таклиф ва тавсиялар берилган.
ЎЗБЕКИСТОНДА ПРОФЕССИОНАЛ ТАЪЛИМНИ МОЛИЯЛАШТИРИШНИ ЯНГИ ИННОВАЦИОН ЙЎНАЛИШЛАРИ
Authors: Содиқов Нариманжан
Published: September 2023

Ушбу мақолада касбий таълимни молиялаштириш, таълим соҳасида молиялаштиришнинг ўзгарувчан муаммоларини ҳал қилишда янги ва ижодий ёндашувларни ўрганилади. У мавжудлик, барқарорлик ва саноат эҳтиёжларига мослашишни таъминлашга қаратилган инновацион моделлар, стратегиялар ва мулоҳазаларни ўрганиб, мақола якунида хулоса шакллантирилган.
ЎЗБЕКИСТОНДА БАНКЛАРНИ ТРАНСФОРМАЦИЯЛАШ ЖАРАЁНИНГ РАҚАМЛИ БАНК ХИЗМАТЛАРИНИ ЖОРИЙ ЭТИШ ЙЎЛЛАРИ
Authors: Умарова Малика
Published: September 2023

Ушбу мақолада, банкларга замонавий технологияларни жорий этишнинг устувор вазифалари тадқиқ этилиб, бугунги кунда рақамли технологияларнинг тармоқларда кенг қўўлашда амалга оширилиши лозим бўлган бир неча устувор вазифалар ва босқичлар таҳлил этилган. Шунингдек, рақамли трансформациялаш жараёнида банк хизматларига рақамли технологияларни жорий этишнинг устувор йўналишлари ёритилган.
ИҚТИСOДИЁТНИНГ ТАPКИБИЙ ТУЗИЛМАСИНИ МOДЕPНИЗАЦИЯЛАШНИНГ УСТУВOP ЙЎНАЛИШЛАPИ
Authors: Эркаев Акром
Published: September 2023

Ушбу мақолада Ўзбекистонда ва Жаҳондаги таркибий ўзгаришларни назарий асослари таҳлил этилган. Шу билан бирга экoнoметpик таxлил натижалаpига кўpа юқopи ва ўpта теxнoлoгияли ва илм таълаб қиладиган таpмoқлаp маҳсулoтининг 2030 йилгача йиллик ўpтача ўсиш суpъати 5,1 фoизни ташкил этиб, ялпи ички маҳсулoт ишлаб чиқаpиш ҳажмининг (1,05110 = 1,64) 1,65 баpoбаpга яқин oшишига oлиб келиши тадқиқ этилган.
MINTAQAVIY MIQYOSDA BANKLARNING KAPITALLASHUV DARAJASINI OSHIRISH YO`LLARI
Authors: Mirzayeva Matluba
Published: September 2023

Ushbu maqolada tijorat banklarining kapitallashuv darajasini oshirish va moliyaviy barqarorligini mustahkamlashning dolzarb masalalari keltirilgan. Bundan tashqari respublikamiz tijorat banklarining kapitali miqdori va dinamikasi, ustav kapitalining o`z mablag`laridagi ulushi hamda ularning kapitallashuv darajasini tavsiflovchi ko`rsatkichlar holati tahlil qilingan va xulosalar berilgan.
Conductos sinuosos
Authors: Piña-D’Abreu Mónica , Gómez-Bonilla Beatriz
Published: September 2023

El Canal Sinuoso (CS) es un canal óseo en el maxilar que se ramifica desde el canal infraorbitario y termina lateralmente en la espina nasal anterior. En condiciones normales, el CS tiene un diámetro inferior a 1 mm y una longitud total de 5,5 cm, contiene el haz neurovascular alveolar anterosuperior que irriga, drena e inerva los caninos e incisivos superiores, encías y mucosa de la
zona, el meato nasal inferior, parte anterior del seno maxilar y del tabique nasal. En este reporte se describe imagenológicamente, un caso de CS con ramificaciones y bifurcación en la zona palatina de los dientes anteriores, en una paciente femenina de 22 años, referida al centro radiológico para valoración de terceros molares mediante tomografía computarizada de haz cónico (TCHC).
Se realizó una evaluación secuencial de cortes transaxiales en la premaxila. Las vistas coronales permitieron evidenciar los conductos accesorios derecho e izquierdo emergiendo desde el piso de las fosas nasales en orientación a reborde alveolar, destacando la presencia de una ramificación en palatino de las piezas dentarias 1.1 y 2.1. La TCHC permitió identificar la localización de la variante anatómica, recorrido, calibre, y relación con de estructuras adyacentes, para obtener una localización
más precisa que evite complicaciones de en procedimientos clínicos, así como descartar falsos diagnósticos de patologías asociadas a los dientes vecinos.
Casos prácticos de planificación fiscal
Authors: Unapanta Juan , Muñoz Sandra , Ordóñez Carlos , De la Torre Fernanda
Published: September 2023

Desde, 2007, Ecuador ha sufrido constantes cambios en materia fiscal, los cuales se han orientado principalmente a incrementar la recaudación y el control, así como a desmotivar las figuras de elusión tributaria. Una derivación indirecta de esta actividad es la presión que el quehacer empresarial ejerce tanto a sociedades, como a individuos. Por esto, en este trabajo presentamos cuatro casos de situaciones comunes en la práctica profesional, que representan opciones de aplicación financiera que repercuten al estimar el impuesto a la renta y modelos de decisión.
Reflejos de la memoria
Authors: Araujo Sánchez Diego , Aravena Llanca Jorge , Arias Bermeo Víctor , Bermeo Castillo Eduardo , Cathey Dávalos Alan , Eguiguren Valdivieso Genaro , Galárraga Soto Voltaire , Reece Dousdebés Alfonso , Vaca Ruiz Agustín , Karolys Paola , Karolys Gabriel
Published: September 2023

Las revelaciones/destellos que el lector encontrará en este espejo son los recuerdos de un selecto grupo de jóvenes estudiantes rebeldes quienes, allá por el 78, un 29 de noviembre, organizaron en la Pontificia Universidad Católica del Ecuador un coloquio que les marcaría de por vida, hasta el punto de cambiar su visión de la existencia y autodefinirse como «borgeanos». Sus nombres resaltan en el horizonte intelectual y profesional del Ecuador, y hoy se juntan para dar identidad a esta compilación de testimonios sobre uno de los acontecimientos culturales más importantes que tuvo el país en la segunda mitad del siglo XX, el I Encuentro Iberoamericano de Escritores. A este conjunto de anécdotas se añade material invaluable: varios extractos inéditos del diálogo entre el escritor argentino y su auditorio, transcritos del único audio grabado aquel día. A los cuarenta y un años de la presencia de Jorge Luis Borges en Quito —que como exlibirs, se conserva perenne, fresca e intacta—, la Universidad de Las Américas se enorgullece en homenajear a quien, a todas luces, es la figura latinoamericana más relevante de la Literatura Universal.
Cuerpo de trigo, alma de maíz
Authors: Andrade Rivera Fanny Margarita , Salcedo Muñoz Fernanda Carolina , Cabezas López Víctor Eduardo , Lasso Garzón Freddy Xavier , Recalde Portilla Gabriela Alexandra , Ontaneda Viteri Diana Carolina , Viteri Chancus Pablo Andrés , Lanchimba Jhonny , Baus Villavicencio Joyce Alexandra , Pachala Alberto
Published: September 2023

«La cultura de un pueblo se mide por sus tradiciones vigentes. Ellas han sobrevivido para conferirle un modo de ser inconfundible, un lugar de encuentro para la que la comunidad sepa que está ligada a su tierra, que pertenece a ella como a sus montañas, valles, ríos y mares. Que tiene un lugar en el mundo. Que nuestros ancestros las inventaron para otorgarnos una historia, una legitimidad, un amor que se prolonga a lo largo de los siglos».
«Entre las cuerdas». Consejos para orquestar conjuntos de guitarras.
Authors: Carlisky Diego , Mayorga Iván
Published: September 2023

Tras indagar su evolución y desarrollo dentro del continente, «Entre las cuerdas» ofrece un amplio repertorio de conocimientos sobre orquestación, específicamente para conjuntos de guitarra popular en Sudamérica. Los autores de este libro, escrito tanto para intérpretes de guitarra como para otros instrumentistas, plantean una guía que sintetiza información devenida de la tradición oral y académica que permitirá realizar arreglos y composiciones a nivel profesional.
Morphophysical and Nutrient Characteristics of Degraded Soils in Sta. Rita, Samar, Philippines
Authors:   Department of Agriculture and Related Programs, Northwest Samar State University – San Jorge Campus, San Jorge, Samar 6707 Philippines, Sabijon Jessie R. , Asio Victor B. ,   Department of Soil Science, Visayas State University, Baybay City, 6521 Philippines
Published: September 2023

The productivity of degraded soils greatly depends on a good understanding of their characteristics. Hence, the study was conducted to determine the morphological, physical and chemical characteristics of degraded soils in Sta. Rita, Samar, Philippines. Four representative soil profiles located in different physiographic positions were examined, characterized and sampled. The examination was conducted using a pit measuring approximately 1-m wide and 1-m depth. Soil samples were collected from each horizon, processed and subjected to field and laboratory analyses. Results showed that the soils were derived from sedimentary rocks (i.e., shale). Well-developed soils were found on the summit and foot slope position (horizon sequence: Ap-Bt-BC-C), while moderately developed soils were obtained in the middle slope position (horizon sequence: Ah-Bt-C). Soils had a clayey texture with moderate bulk density, porosity and water holding capacity. They were friable to firm when moist, but plastic and sticky when wet. The soils were highly acidic (soil pH close to 5.0). They had a moderate amount of organic matter, low total nitrogen (N) and low available phosphorus (P); all of which had decreased amounts with soil depth. Exchangeable bases (calcium, magnesium, potassium and sodium) were high in most soil profiles. Thus, N and P fertilization and organic matter addition are highly recommended to increase the productivity of these degraded soils. Moreover, the soils were classified as Typic Hapludalfs or Haplic Luvisols because of their development degree. They were mature with the presence of an argillic horizon (B horizon with high clay accumulation) and high base saturation.
Development and Testing of Green Coffee Bean Quality Sorter using Image Processing and Artificial Neural Network
Authors:   Department of Computer and Electronics Engineering, Cavite State University – Don Severino Delas Alas Campus, Indang, Cavite 4122 Philippines, Lualhati Abel James N. , Mariano Jhamil B. ,   Department of Computer and Electronics Engineering, Cavite State University – Don Severino Delas Alas Campus, Indang, Cavite 4122 Philippines, Torres Al Eugene L. ,   National Coffee Research, Development and Extension Center, Cavite State University – Don Severino Delas Alas Campus, Indang, Cavite 4122 Philippines, Fenol Sheryl D. ,   Department of Computer and Electronics Engineering, Cavite State University – Don Severino Delas Alas Campus, Indang, Cavite 4122 Philippines
Published: September 2023

Currently, the Philippines has no commercially available coffee bean sorter to mechanize the manual sorting, which is prone to human errors. Hence, this study aimed to design and develop a green coffee bean (GCB) quality sorter using various electronic materials for the sorting mechanism, a proportional-integral-derivative (PID)-based algorithm and image processing as sorting system control, and other locally available materials for the machine’s framework. The developed prototype was then evaluated through preliminary testing. A series of tests in three trials were conducted with different sets of Arabica GCBs (T1: 120 good GCBs, T2: 120 defective GCBs, T3: 100 good GCBs + 20 defective GCBs, T4: 20 good GCBs + 100 defective GCBs, and T5: 60 good GCBs + 60 defective GCBs) as test materials. It was shown that the machine can separate defective from the good GCBs arranged in linearity using neural network and image processing. Two webcams were installed to take images of both sides of the bean, which were used for determining the GCB quality through a prediction test. The device was found to be functional with an accuracy of 89.17%, which was comparable with manual sorting. Furthermore, the machine can sort 1 kg of GCBs within 2 h and 45 min. The preliminary tests’ results can be used as reference in designing similar equipment.
Design, Performance and Cost Analysis of Automated Smoking Machine for Village-level Smoked Fish Production
Authors:   Department of Engineering, Cavite State University – CCAT, Rosario, Cavite 4106 Philippines, Bartolome Gee Jay C. , Polinga Camilo A. ,   Department of Agricultural and Food Engineering, Cavite State University – Main Campus, Indang, Cavite 4122 Philippines, Vicedo Vennus Florence N. ,   Research and Extension, Cavite State University – CCAT, Rosario, Cavite 4106 Philippines, Buco John Patrick D. ,   Research and Extension, Cavite State University – CCAT, Rosario, Cavite 4106 Philippines, Titiwa Kevin M. ,   Department of Agricultural and Food Engineering, Cavite State University – Main Campus, Indang, Cavite 4122 Philippines, Bernarte Patrick Ronald S. ,   Department of Engineering, Cavite State University – CCAT, Rosario, Cavite 4106 Philippines, Mones John Lester D. ,   Research and Extension, Cavite State University – CCAT, Rosario, Cavite 4106 Philippines, Andres Michael James M. ,   Department of Engineering, Cavite State University – CCAT, Rosario, Cavite 4106 Philippines, De Guzman Errol R. ,   Department of Engineering, Cavite State University – CCAT, Rosario, Cavite 4106 Philippines, Antonio Rogelrose M. ,   Department of Engineering, Cavite State University – CCAT, Rosario, Cavite 4106 Philippines, Ramos, Jr. Michael M. ,   Department of Engineering, Cavite State University – CCAT, Rosario, Cavite 4106 Philippines
Published: September 2023

The automated smoking machine is a pilot initiative towards the development of integrated processing machinery for the village-level production of smoked fish in Cavite, Philippines. Considering the traditional processing activities and the code of practice for the processing and handling of smoked fish, the machine was designed and fabricated with an estimated capacity of 75 kg per batch of operation. The machine can accomplish both hot and cold smoking processes by maintaining temperatures between 70-90 and 30-60 °C. Using sawdust and wood trimmings as biomass fuel, preliminary tests were conducted to examine the function of machine components and to establish the fuel feed rate and fuel ignition time. Meanwhile, at full capacity testing, smoked fish was produced for sensory analysis while monitoring the smoking temperature and relative humidity in the processing chamber. Results revealed that the minimum, maximum and average temperatures during hot smoking were 60.90, 72.58 °C and 79.93±5.01 °C, respectively, with an average relative humidity of 58.30%. When loaded at full capacity, the average smoking temperature reached 71.72±13.46 °C with no significant difference in the smoking temperature and relative humidity across the sections of the processing chamber. On average, the sensory properties that include the color, aroma, texture and taste of the smoked fish products scored 8.43 (extremely liked) among the participants of the sensory evaluation. A simple economic analysis revealed an initial investment of Php 170,000.00 that is recoverable in 1.59 years, a benefit-cost ratio of 1.29 and a return of investment of 34% – indicative of the machine’s financial viability.
Enhancing Detection of Microcalcifications using FADHECAL for Early Stage Breast Cancer
Authors:   School of Medical Imaging, Universiti Sultan Zainal Abidin, Kuala Nerus, Terengganu 21300 Malaysia, Suradi Saifullah H. , Abdullah Kamarul A. ,   School of Medical Imaging, Universiti Sultan Zainal Abidin, Kuala Nerus, Terengganu 21300 Malaysia, Mat Isa Nor A. ,   School of Electrical and Electronic Engineering, Universiti Sains Malaysia, Nibong Tebal, Penang 14300 Malaysia
Published: September 2023

Microcalcifications (MCCs) are reliable early signs of breast cancer. However, the small size of calcifications and low radiation factors used in digital mammograms cause low and poor quality mammogram images in detecting MCCs. This paper presents an image enhancement technique called Fuzzy Anisotropic Diffusion Histogram Equalization Contrast Adaptive Limited (FADHECAL) to enhance the details of MCCs in mammogram images by reducing the image noise while conserving contrast and brightness. A total of 23 mammogram images with MCCs were retrieved from the Mammographic Image Analysis Society’s database. The enhancement performance of FADHECAL was compared with Recursive Mean-Separate Histogram Equalization, Histogram Equalization and Fuzzy Clipped Contrast-Limited Adaptive Histogram Equalization. Image quality measurement tools of absolute mean brightness error (AMBE), structural similarity index measure (SSIM) and peak signal-to-noise ratio (PSNR) were used. The results showed that FADHECAL had the most superior results among other enhancement techniques, with 6.302 of AMBE, 20.453 of PSNR and 0.851 of SSIM. The proposed FADHECAL exhibited a high accuracy of 91.30% for the detection of MCCs. Hence, FADHECAL can be used as an ideal tool for identifying MCCs in early-stage breast cancer.
Damaged Area Mapping and Ground Displacement Estimation using Sentinel-1 Synthetic Aperture Radar (SAR) Interferometry: January 12, 2020, Taal Volcano Eruption Case Study, Philippines
Authors:   Department of Civil Engineering, University of Santo Tomas, Sampaloc, Manila 1008 Philippines, Ramirez Ryan A. , Abdullah Rajiv Eldon E. ,   Department of Civil Engineering, University of Santo Tomas, Sampaloc, Manila 1008 Philippines
Published: September 2023

The availability of damage assessment maps and ground displacement information is essential in the Philippines, which experiences various types of climate-induced and naturally-driven geohazards. The emergence of freely accessible space-borne synthetic aperture radar (SAR) data has led to interferometric SAR (InSAR) applications in the Philippines. However, most InSAR studies only focused on ground displacement detection, monitoring, and modeling and not on damages resulting from geohazards. This work used pre- and co-eruption Sentinel-1 interferometric pair datasets and the SeNtinel-1 Application Platform tool to create a pixel-based damage proxy map (DPM) for the 2020 Taal Volcano eruption in the Philippines, employing a coherence difference analysis. The pre-eruption coherence difference data stack mean and standard deviation were exploited to achieve a coherence difference threshold that reasonably created the DPM that delineated damaged areas, which included buildings and roads. The DPM was qualitatively evaluated through comparison with the field investigation and reports obtained from the Philippine Institute of Volcanology and Seismology (PHIVOLCS) and showed significant agreement with 89% overall accuracy. The decomposition of the line-of-sight displacement field map revealed the dynamic geological activities due to the phreatomagmatic eruption. The vertical displacements from InSAR and in-situ measurements obtained from field inspection and PHIVOLCS reports showed excellent agreement with root-mean-squared less than 2 cm and coefficient of determination (R2) close to unity. Overall, the application of InSAR to Sentinel-1 SAR images successfully mapped damaged areas and estimated ground displacements associated with the Taal Volcano phreatomagmatic eruption on January 12, 2020.
A New Extension of the Inverse Paralogistic Distribution using Gamma Generator with Application
Authors:   Institute of Mathematical Sciences and Physics, University of the Philippines Los Baños, College, Laguna 4031 Philippines, Marasigan Angelo E.
Published: September 2023

This study proposed a three-parameter model called the gamma inverse paralogistic (GiPL) distribution model. The probability density and cumulative distribution functions were presented together with the quantile function. Properties such as measures of reliability, the kth raw moment and moment-generating function, partial moments, order statistics, log-likelihood functions for maximum likelihood estimations, Renyi entropy and the ordering of random variables were provided. To test the performance of the parameters, a simulation study was conducted. The simulation result was assessed using the mean, bias and root mean square errors. Finally, the data set on the number of COVID-19-infected individuals per age was used to apply the model and compared with various recently developed distribution models. Results showed the superiority of the GiPL distribution model over these models.
Factors affecting the Size of a Mass Transit Station’s Pedestrian Shed in Quezon City, Philippines
Authors:   College of Engineering and Architecture, University of Science and Technology of Southern Philippines – Cagayan de Oro, Cagayan de Oro City, 9000 Philippines, Wabe Archemedes G. , Montalbo, Jr. Cresencio M. ,   School of Urban and Regional Planning, University of the Philippines Diliman, Quezon City, 1101 Philippines
Published: September 2023

Mass transit systems are planned to alleviate traffic congestion in Metro Manila but only a few were implemented. The Metro Manila Light Rail Transit Line-2 (LRT-2) line is among the few operational mass transit lines. However, it had witnessed multiple delays during the construction process because it plies through a highly urbanized area with challenging physical constraints. This study aimed to characterize and quantify the existing street network and land parcels around a mass transit station in terms of the street pattern, extensiveness of the road infrastructure, road network connectivity, urban blocks, land plots and its land use to explore how these factors affect the size of the 400-m, 5-min walk pedestrian shed. The available road centerline vector data was used as an approximate representation of the pedestrian walk pattern and existing shape and attribute data of land parcels. These data were processed using Quantum Geographic Information System and analyzed through the use of descriptive statistics and Pearson’s correlation matrix. The results suggested that even if not all the identified factors or parameters were exceptional, a station area can still achieve a large pedestrian shed as demonstrated by Cubao station area. Furthermore, land fragmentation that is dependent on the existing characteristic sizes of land uses emerged as one of the determining factors affecting the pedestrian sheds’ extent. Urban planners and decision-makers may use this present work to determine the considerations and parameters influencing the access around a mass transit station in terms of maximizing the catchment area for pedestrians.
An Electric Vehicle Analysis Model for Sustainable Environment in Devoicing Nationals
Authors: Nabeeh Nada A. , Sallam Karam M. , Mohamed Ali Wagdy
Published: September 2023

The usage of fossil fuels is regarded as the generation of energy alternative towards electric vehicles (EVs) in third-world nations for a cleaner transportation sector. The rapid development of EVs is the most effective solution, even if the short-term ecological benefits for third-world nations cannot cover the short-term expenses. Since ecological issues have opened the door for certain developing nations to catch up to the worldwide competition, it is important to weigh other options to bring EVs to the marketplace. Hence, the study proposes a model of neutrosophic set combined with entropy to deal with uncertain cases.  The proposed model uses the single-valued neutrosophic to compute the weights of criteria and rank alternatives. A case study with three options, eight criteria, and ten alternatives are proposed to examine the EVs implementation decision-making procedure. The results show that the performance criterion as the best criteria in EVs. Consumers place a high value on the speed, maneuverability, and interior comfort of EVs.
Realidad Virtual y Educación: Retos y Propuestas Desde Actores Educativos del Bachillerato Público en Ecuador
Authors: Espinoza Castro Karla Esther , Plaza Chalco José Luis , Bravo Guzhñay Byron Florencio , Mogrovejo Mogrovejo Erick Michael
Published: September 2023

La integración del avance tecnológico en la educación, es de vital importancia puesto que, permite a los estudiantes disponer de herramientas que propicien un aprendizaje personalizado, que se adapte a sus necesidades y habilidades individuales. Así pues, la Realidad Virtual [RV], se ha convertido en una de las herramientas tecnológicas de mayor éxito a nivel mundial, ya que su uso promueve clases agradables e interactivas, durante las cuales los estudiantes se sumergen en entornos virtuales y experimentan con ellos. En Ecuador, es imperativo generar espacios dinámicos, que faciliten la conexión entre tecnología y práctica docente, puesto que, se han identificado carencias en esta relación. A través de la presente investigación, brindamos aportes en tal sentido, mediante el análisis de los retos y propuestas para la implementación de la RV en educación, desde las percepciones de actores del bachillerato público. El estudio tiene un enfoque mixto, de alcance descriptivo exploratorio, en el cual se aplicaron las técnicas de encuesta y grupo focal a una población de 463 estudiantes del bachillerato de la Unidad Educativa [UE] Luis Cordero. Como principales resultados se evidencian las deficiencias que existen en la UE en el desarrollo de aprendizaje experimental, el uso de laboratorios y el acceso a la tecnología. Finalmente se concluye que la RV puede ser implementada para la enseñanza experimental de Biología y Química a través de laboratorios virtuales, en razón de la infraestructura con la que cuenta la UE y la predisposición e interés de docentes y estudiantes en la herramienta.
Resuscitation
Authors: Lewis A. David
Published: September 2023

The Graphic Medicine Review journal previously ran from 2020 to 2022, but, due to circumstances surrounding the COVID-19 pandemic, it was forced to close down. Now, thanks to the generosity of the Lamar Soutter Library, the journal returns with a restored mission and as a vibrant space for Graphic Medicine scholarship.
Recurrence of Ameloblastoma on the Right Side of the Mandible: A Case Report
Authors: Shakila KR , Raghupathy LP , Swamy RM Aravindh , Sowmiya J
Published: September 2023

Ameloblastoma is a benign, locally invasive epithelial odontogenic tumour occuring in the jaw. Among all types, multicystic ameloblastoma is a locally aggressive lesion and prone to recurrence. Hereby, the authors present a case report of a 23-yearold female with a chief complaint of painful swelling on the right lower third of the face for the past one month. History revealed a gradual increase in size of the swelling, along with intermittent and non radiating pain that worsened during mastication and improved with rest. Patient past history revealed similar swelling in the same region twice, with the first occurring five-yearsago and a recurrence after two years of treatment. Both the episodes were treated with laser ablative surgery and extraction of the affected tooth. The patient presented with recurrent swelling one month ago and underwent an incisional biopsy, which revealed a histopathological diagnosis of unicystic ameloblastoma. Additional investigations, including an occlusal radiograph, orthopantomogram, and Computed Tomography (CT), were performed. Based on the recurrence, clinical examination, and investigations, the present case was diagnosed as unicystic ameloblastoma. It was treated with segmental resection followed by reconstruction of the mandible using a free fibula graft was planned. The prognosis was good, and regular follow-up has been maintained for the last four months, with the patient still under review. The uniqueness of present case lies in the patient’s second decade of life, three episodes of recurrence within five years, and the treatment approach of segmental mandibulectomy with immediate free fibula graft reconstruction. This procedure reduces the risk of recurrence, allows for full rehabilitation within a short period, and minimises the number of surgical procedures.