bluuebunny/crossref_metadata_2025 huggingface dataset:
Statistical analysis of digital transformation and its incidence in reducing the use of paper in a higher education institution: A case study
Authors: Herrera-Granda Erick P. , Aza-Espinosa María J. , Burbano-Pulles Marco , Mina-Ortega Jorge , Herrera-Granda Israel D. , Yambay-Vallejo Wilman J.
Published: September 2024

Reducing the carbon footprint of higher education institutions has become a global trend in recent years, as they are the axis of society's scientific and technological transformation that must be carried out with a sustainable approach. Among the many approaches that can contribute to this problem are the digital transformation of academic and administrative processes and its impact on reducing paper use. This study details the statistical analysis of the digital transformation process based on the modules and computer services implemented by the ICT department in a higher education institution and its incidence in reducing the use of paper by its teaching and administrative staff. For this purpose, an initial instrument was proposed, consisting of 18 ordinal, three categorical and two numerical variables. After applying statistical data processing and validation techniques, it was reduced to 13 ordinal variables, three categorical and two influential numerical variables. In addition, this study has proposed an appropriate statistical protocol for the design and extraction of information applicable in the context of higher education institutions, consisting of the techniques: Mahalanobis distances, confirmatory factor analysis, Kruskal-Wallis, Mann-Whitney's U and Wilcoxon tests. The results showed the power of confirmatory factor analysis as a technique for obtaining models to measure indirectly observed latent variables, such as perceptions of digital transformation and paper reduction. In addition, it was found that the modules, systems, and computer tools implemented in the institution significantly reduced the execution times for performing administrative and teaching tasks in the institution, and significant differences were identified in the perception of digital transformation and reduction of paper use among staff.
Collective Praxis, Collaborative Publishing: The Case of the Data-Sitters Club
Authors: Bessette Lee , Bowers Katherine , Cecire Maria Sachiko , Dombrowski Quinn , Lang Anouk , Risam Roopika
Published: September 2024

The Data-Sitters Club (https://datasittersclub.github.io/site/index.html) is a pedagogical resource consisting of “books” that explore themes and methods from digital humanities and computational text analysis in colloquial and accessible ways, using Ann M. Martin’s Baby-Sitters Club series as the corpus for analysis. In this article, the collective of six scholars who form the project’s core—and who were themselves fans of Martin’s books as teenagers and young adults—elaborate on the ways that the Data-Sitters Club’s composition, content, technical design, workflows, and writing processes push back against the competitive, individualistic tendencies in humanities research that foreclose new possibilities for thinking, working, and creating within the academy while also creating space for, and taking seriously, the importance of failure in iterative research practices. We present the project as one model for an alternative way of imagining scholarly communication that prioritizes the collaborative and therefore a relational, rhizomatic approach to academic life in place of a hierarchical one circumscribed by the practices of the university today. Following calls from critics such as Kathleen Fitzpatrick, Sandy Grande, and Bethany Nowviskie to commit to collectivity, reciprocity, and mutuality above competition and individualism, we put forward the Data-Sitters Club as an example of how scholarly practices might be reimagined through collaborative publishing.
No One Is In Trouble: Queer Feminist Collaborations in the Amplify Podcast Network, The SpokenWeb Podcast, and Witch, Please Productions
Authors: McGregor Hannah , Burr Judith , McMenemy Siobhan , Rehak Hannah , Sharman Zena
Published: September 2024

At Witch, Please Productions—the queer feminist media production company I co-founded with Marcelle Kosman and Hannah Rehak—we have a motto that underpins and guides our collaborative ethos: “no one is in trouble.” Our insistence that no one is in trouble is rooted in our queer feminist ethics of care, one that prioritizes the well-being of our collaborative team and by extension our larger community of collaborators, interlocutors, and listeners. While stated overtly and frequently at Witch, Please Productions, this care-based ethos of collaborative media creation emerged gradually for me through various collaborative projects, including The SpokenWeb Podcast and the Amplify Podcast Network, both projects that were also, notably, built through queer feminist collaborations. By prioritizing care and well-being from the beginning, and building projects from the ground up with that ethos in place, we are collectively learning new ways to make things together. This article takes the form of a conversation with some of my key collaborators, modeling the playful collectivity of these projects, to match in form what I am articulating in content: that we create more radical, expansive, collaborative scholarship when we center care, relationships, and the well-being of the collective.
Design Studio as Method: Reparative Archives and Beyond
Authors: Lindblad Purdom , Grumbach Elizabeth , Boyles Christina
Published: September 2024

In her workshop “Time, Memory, and Justice in Marginalized Communities”, Rasheedah Phillips proposed, “Oral futures is about speaking into existence what you want to have happen.” Upon the precipice of this moment, where catastrophe and hope intersect in unprecedented fashion, what futures will our digital work speak into existence? And, what is at stake if we do not work to shape that future together? This article will explore and interrogate the possibilities and challenges of reparative digital archival practices, building on the authors’ roundtable at the 2023 Association for Computers and the Humanities (ACH) conference. Authors bring experience from academia, libraries & archives, and museums to name disparities and propose alternative practices which address such injustices. For our conversation, we draw on the work of Caswell, Escobar, Jackson, Johnson, and Noble to intentionally invoke a rhizomatic, intersectional understanding of repair. We will incorporate visions of repair as they exist in current scholarship: challenging ownership (Phillips, Nowviskie); revealing what has been long-hidden in datasets (Johnson, Gallon); reframing failure (Caswell, Crosby, Jackson). We seek to address questions such as: what does it mean to engage in reparative work, and how do reparative practices become embodied in self and community? How are (digital and material) resources generated and shared? When does repair falter or fail? And, importantly, is repair possible, and if not, can we imagine together a new guiding principle or tenet? The structure of our intervention follows ASU’s Lincoln Center Design Studio model, which consists of conversational “movements” that first invoke divergent ideas, perspectives, and stories from participants, and then trace convergent themes, directions, and aspirational questions about how we shape the future we want to see.
The Impact of Workers’ Remittances on Financial Development in Sri Lanka
Authors: Shifaniya A. J. F.
Published: September 2024

The purpose of the study was to investigate the relationship between workers’ remittances and financial development. The study employed annual time series data for Sri Lanka from 1977 to 2019, and the ARDL Cointegration technique was used to empirically estimate the dynamic relationship between workers’ remittances and financial development. The findings show that there is a statistically significant and positive relationship between both variables. The Granger causality test results indicate a unidirectional causality stemming from workers’ remittances to financial development. Remittance inflows are a source of foreign exchange, so policymakers should be assisted in developing and implementing appropriate policies.
Macroeconomic Variables and Banking Sector Performance in Sri Lanka
Authors: Hettiarachchi K. H. I. S.
Published: September 2024

This paper aims to evaluate the effect of selected macroeconomic variables on banking sector performance in Sri Lanka while using ARDL co-integration technique and Granger causality approach. According to study results, in the long run, model 1 shows all explanatory variables have a negative and significant impact on ROE Model 2 shows IR and LER have a positive and significant effect on IM and RR has a negative impact on IM. For model 2 in the short run, the current year's interest rate negatively impacts and the Current year's GDP growth positively impacts IM. It should be carefully controlled by both fiscal and monetary phenomena in Sri Lanka. Because it is needed favorable macroeconomic environment to boost the banking sector as well as the financial market in a country.
The Linkage Between Ethnicity and Opportunity Recognition: A Case Study of Micro-Women Entrepreneurs
Authors: Wickramapathirana H. G. , Kodithuwakku S. S.
Published: September 2024

This paper examines the opportunity recognition of micro-women entrepreneurs by investigating the linkages of opportunity recognition with ethnicity. This study focuses on the cultural theory and the theory of mixed embeddedness as two of the most frequently used theories in ethnic entrepreneurship literature. Micro-women business operators from three main ethnicities in Sri Lanka: Sinhalese, Tamil, and Muslim operating in a selected locality have been chosen as the participants of the study. The data were gathered through face-to-face in-depth interviews using a topic guide. The data were analyzed adopting three simultaneous stages: within-case analysis, cross-case analysis, and comparison of findings with the theory. The findings revealed five themes; support from family, social networking, culture, and geographical location that influence the micro-women business of different ethnicities to recognize business opportunities. Also, findings showed that there are several similarities and differences identified among ethnic micro women business operators when recognizing an opportunity. The findings further revealed that opportunities for women of one ethnicity are not opportunities for women of another ethnicity due to their ethnicity-related specific contextual factors.
Effect of Risk Factors on Blood Pressure Using Multivariate Model amongst Adult Tribal Population in a District of India
Authors: Meshram Nisha , Shinkar Swapnil V. , Verma Nirmal , Shrivastava Neha
Published: September 2024

Background:

This research study uses multivariate model to analyse the effect of various risk factors on blood pressure (BP) levels amongst adults in the tribal communities.

Materials and Methods:

A community-based cross-sectional observational study with adult tribal population residing in Lohandiguda, Bastar district, Chhattisgarh, India. A multistage sampling was followed and the modified World Health Organization questionnaire for hypertensive patients was used.

Results:

Three hundred and thirty adults were included. Positive moderate-weak correlation in all three groups shown by body mass index (BMI) (0.208, 0.214 and 0.287) and waist–hip ratio (WHR) (0.223, 0.240 and 0.359) with systolic BP and (BMI = 0.223, 0.240 and 0.240; WHR = 0.166, 0.198 and 0.288) diastolic BP, respectively, was found. The Pearson correlation coefficient shows that the highest predictor of high BP was BMI (0.226) followed by WHR (0.198), age (0.182), number of bidi/cigarette use per day (0.131) and smokeless tobacco frequency per day (0.114). The multivariate general linear model is moderately distinguishable (0.529) amongst all study subjects and (0.543) amongst addicted study subjects with BP having strong significance (0.000) each for addicted and overall study subjects.

Conclusion:

These findings call for careful consideration in the development of dietary recommendations, quitting addictions, increased attention on physical activities and public health policies tailored to tribal communities.
The Effect of Acrylonitrile Butadiene Styrene (ABS) and Polypropylene (PP) Microplastics on Ulva lactuca L. and Ceramium diaphanum R. Algal Growth
Authors: Senturk Tugba
Published: September 2024

The goal of this study was to determine the effects of acrylonitrile butadiene styrene and polypropylene microplastics as two typical classes for microplastic pollution on algal growth, lipids, carbohydrates, chlorophyll-a and total carotenoid content of Ulva lactuca L. and Ceramium diaphanum R. collected from the Gulf coast of Izmir province. The results demonstrate that ABS-MPs had no statistical effect (P>0.05) on the various physiological parameters of U. lactuca macroalgae after 5 days of exposure, except for the total carbohydrate and lipid concentration. The chl-a value of C. diaphanum was considerably increased under the low concentration of ABS (25 mg L-1), increasing by 81.56% compared with the control while the amount of chl-a decreases (32.05%) in parallel with the increasing concentration of PP-MPs. Laboratory incubation experiments showed that MPs affect relative growth rate, pigments efficiency or carbohydrate content of C. diaphanum until reaching an extremely high concentration (100 mg L-1), indicating a high tolerance to MPs. The results showed that two macroalgae species, especially U. lactuca, were not highly affected at low MPs concentrations under laboratory conditions which were much higher than the levels of environmentally relevant concentrations.
Use of Comparative Genomics To Resolve an Unusual Case of Aminoglycoside Susceptibility in the Melioidosis Pathogen Burkholderia pseudomallei in Bangladesh
Authors: Kaestli Mirjam , Farook Saika , Jilani Md. Shariful Alam , Anwar Shaheda , Siddiqui Tanvir Ahmed , Mayo Mark , Podin Yuwana , Webb Jessica R. , Dance David A. B. , Currie Bart J.
Published: September 2024

Melioidosis is an emerging tropical infectious disease with a rising global burden caused by the environmental bacterium Burkholderia pseudomallei. It is endemic in Southeast and South Asia, including Bangladesh. A rare aminoglycoside-susceptible B. pseudomallei isolate (Y2019) has recently been reported from a melioidosis patient in Dhaka, Bangladesh. To understand the geographical origins of Y2019, we subjected it and 10 other isolates from Bangladesh to whole-genome sequencing. In a phylogenetic tree with a global set of B. pseudomallei genomes, most Bangladeshi genomes clustered tightly within the Asian clade. In contrast, Y2019 was closely related to ST881 isolates from Sarawak, Malaysian Borneo, a gentamicin-sensitive sequence type, suggesting infection in Borneo. Y2019 also contained the same gentamicin sensitivity conferring nonsynonymous mutation in the drug efflux pump encoding the amrB gene. In the absence of a full travel history, whole-genome sequencing and bioinformatics tools have revealed the likely origin of this rare isolate.
Sublating Humanism
Authors: Rošker Jana S.
Published: September 2024

Chinese humanism developed distinctly from European humanist discourses, reflecting unique cultural and philosophical traditions. Analysing these differences can enhance our understanding of both the specific characteristics of Chinese humanism and the diverse potentialities within contemporary global humanist thought. This comparative perspective, enhanced by employing the method of sublation, underscores the planetary relevance of humanism. It demonstrates how diverse cultural perspectives enrich and broaden the scope of global discourse, leading to a more inclusive understanding of humanism worldwide. In this paper I will give a brief historical overview of the origins and development of the formation of ideas which, in China, placed the human being at the centre of culture and the cosmos. But in order to better understand the differences that demarcate Chinese views of humans and their position in the world from European ones, we will first look at how the relationship between people and the communities in which they live is structured in the Chinese tradition. We will then examine the political and philosophical currents shaping Confucian discourse and take a look on the way in which each of them contributes to the Chinese model of humanism. By applying the method of sublation, we intend to investigate how these two systems could complement and enhance each other, thereby helping to establish a foundational framework for a newly proposed transcultural planetary ethics.
Determinants of Bank Stability in Emerging Economies: Empirical Evidence From Vietnam
Authors: NGUYEN Truc Le , DO Thi Tho , NGUYEN Le Truc Anh
Published: September 2024

The thesis explores the main factors affecting the financial stability of commercial banks in Vietnam. It utilizes annual panel data from 27 banks listed on the Vietnamese Stock Exchange, covering the period from 2009 to 2023. Findings reveal that factors such as the equity-to-asset ratio (ETA), bank size (SIZE), return on equity (ROE), and ownership structure (OWN) positively correlate with financial stability, whereas non- performing loans (NPL) negatively affect it. The impact of net interest margin (NIM) and loan-to-deposit ratio (LDR) on stability remains inconclusive. Among macroeconomic factors, the inflation rate (INF) positively influences financial stability, while GDP growth (GDP) does not have a significant effect. Additionally, COVID-19 variables showed no significant association with financial stability.
The Gold Market in Vietnam: Current Situation and Solutions
Authors: Dung Mai Thi , Thuy An Nguyen Ngoc
Published: September 2024

The article analyzes the gold market, including supply and demand, price fluctuations, and current gold market management policies in Vietnam. The Vietnamese gold market is dominated by strict state regulations, especially the allowance for only physical gold trading and restrictions on gold imports; the monopoly of Saigon Jewelry Company (SJC) in producing gold bars further complicates the situation, creating unfair competition and limiting market development. This leads to domestic gold price fluctuations and a significant disparity between domestic and international gold prices, causing negative economic and social impacts. Based on the analysis of the current situation, the article proposes two groups of solutions for sustainable and effective market development in the future: (i) Policy and legal improvements, and (ii) Strengthening market management and supervision.
Foreign Direct Investment, Public Debt and Economic Growth in Developing Countries
Authors: Thuy Dao Thi Bich , Le Thi Hue
Published: September 2024

This study focuses on the FDI-public debt-economic growth nexus in developing countries. Twostep system generalized method of moments (GMM) estimation is applied in dynamic panel data models using a dataset covering 67 developing countries in the period from 2000 to 2019. The findings reveal that FDI is a growth stimulus factor and the growth effect of public debt is nonlinear. While FDI enhances the positive growth effect of public debt, public debt impedes FDI-induced growth. In country groups by region, public debt has a largest negative impact on the growth effect of FDI in African, while in Asian and Latin American countries, this impact is less. In country groups by income level, the impact of public debt on FDI growth effect is negative in middle income countries and none in high income countries. FDI extends the range of positive growth effect of public debt in middle income countries while it reduces the negative growth effect of public debt in high income countries.
Pradhan Mantri Jan Dhan Yojana and Financial Inclusion of Female Domestic Workers in Mumbai
Authors: Mati Diya
Published: September 2024

The Pradhan Mantri Jan Dhan Yojana, launched in 2014, is an initiative toward 'Universal Banking Access,' to ensure that every household in the country has access to basic banking services. The paper discusses the effect of the PMJDY on the 'financial inclusion' of female domestic workers in Mumbai, who remain on the periphery of regular banking services. The study considers financial literacy, access to financial services, and the ability to make good decisions as metrics of financial inclusion based on a cross-sectional survey conducted among the population. Though the majority of the respondents have opened bank accounts either under PMJDY or traditional banking systems, financial literacy remains a huge challenge to the effective utilization of those accounts. While there is an increase in savings and a shift towards more formal means of financial management, low confidence in managing financial matters and social barriers get in the way of the empowerment of such women. Special interventions in terms of targeted financial literacy programs and social interventions are needed to fill such gaps if economic stability and autonomy are to be enriched for urban female domestic workers, as seen in Mumbai.
Evaluation of RC Building Under Seismic Load Based on BNBC 2006 and BNBC 2020 Using Equivalent Static Force (ESF) Method
Authors: Hossain Md. Omor , Podder Sagor Kumar , Hasan Md. Hasibul , Momin Md. Farhad
Published: September 2024

Seismic activity is common in the region where Bangladesh is situated. There could be more significant earthquakes in the future. Numerous tall buildings are damaged or destroyed when earthquakes occur. The Bangladesh National Building Code (BNBC) is a piece of legislation that has been around since 1993 (it was officially gazetted in 2006) with the goal of maintaining building standards and reducing the dangers to human life that are associated with construction. Several proposed revisions of the code were developed to account for developments in earthquake engineering. A new code, “BNBC 2020,” has been published in a gazette notice in 2021. The purpose of this research was to examine the differences between the Base Shear, Storey Shear, Lateral Displacement, and Inter Storey Drift provisions of BNBC 2006 and BNBC 2020, as well as the effects of the earthquake guideline of BNBC 2020 on the design of a structure in each of Bangladesh's seismic zones by Equivalent Static Force (ESF) method. This study uses ETABS to model, analyze, and compare a ten-storey apartment complex. Since BNBC 2020 outperforms BNBC 2006 in every metric considered in this study, a structure designed in accordance with BNBC 2020 will be safer but more expensive. There are four distinct seismic zones in Bangladesh; however, Zone-3 of BNBC 2020 stands out as the most active.
ИНВЕНТАР МУЗЕЈСКИХ ПРЕДМЕТА СРПСКОГ ПОРЕКЛА ИЗ РАЗЛИЧИТИХ ИСТОРИЈСКИХ ЗБИРКИ НАЦИОНАЛНОГ МУЗЕЈА БАНАТА У ТЕМИШВАРУ
Authors:   Национални Музеј Баната у Темишвару, Историјско одељење, Марков Зоран
Published: September 2024

Национални Музеј Баната је најстарија културна установа у Банату, године 2022. музеј је прославио 150 година постојања. Након издвајања Етнографске и Уметничке секције, од 2006. године у Музеју Баната раде следећа стручна одељења: Историјско, Археолошко, Природњачко и Лабораторија за Реста- урацију и Конзервацију. Предмети српског порекла се у великој већини налазе у збиркама Историјског одељења. У оквиру овог одељења налазе се следеће збирке: Историја, Мемо- ријалистика, Музеј Технике, Нумизматика; њима се додаје и музејска библи- отека са подзбиркама старих књига и штампе. У виду припреме инвентара музејских предмета српског порекла, истражи- вали смо Историјску збирку, конкретно следеће подзбирке: оружја и војне опреме, историјских текстила, диплома и повеља, старих фотографија, печа- тњака и штамбиља. Предмети српског порекла нису многобројни, али они сачувани су углавном од посебног значаја за историју Темишвара и банатског подручја. Најбројнији предмети српског порекла идентификовани су у ок- виру подзбирке печатњака и штамбиља. У овом случају имамо 120 иденти- фикованих старих печатњака, који потичу са подручја историјског Баната, са садашње територије Румуније и Србије. Међу посебно вредним предметима српског порекла набрајамо: племићку по- вељу породице Вуковић од Берегсова, племићку повељу породице Миланко- вић-Паћански од Вишага, заставу Српског Магистрата у Темишвару, заставу Славено-српске грађанске компаније темишварске, сабљу племићке породи- це Остојић од Великог и Малог Шемљуга итд.
СЕКУЛАРНИ И РЕЛИГИЈСКИ АСПЕКТ СВАДБЕНИХ ОБИЧАЈА КОД СРБА У РУМУНИЈИ
Authors:   Етнографски институт САНУ, Београд, Богдановић Бојана
Published: September 2024

У раду се на основу теренске грађе настале у периоду од 2016. до 2019. го- дине у оквиру вишегодишњег пројекта Истраживање културе и историје Срба у Румунији, разматра друштвена и магијска функција свадбених обичаја. Циљ рада је да прикаже секуларни и религијски аспект обичаја који прате склапање брака код Срба у Пољадији, Поморишју, Бантаској Црној Гори, Ду- навској Клисури и централном делу Западног Баната, те да се продискутује њихов међуоднос.
ФОНЕТСКО-ФОНОЛОШКЕ ОДЛИКЕ СРПСКИХ ГОВОРА У ДУНАВСКОЈ КЛИСУРИ (ЉУПКОВА)
Authors:   Универзитет у Нишу, Филозофски факултет, Судимац Јовић Нина
Published: September 2024

Рад доноси поглед на основне црте фонетско-фонолошког типа српских гово- ра у Румунији, у области коју дефинишемо као Дунавска клисура – конкрет- није у месту Љупкова. Захваљујући теренским истраживањима која су оба- вљена у септембру 2022. године, у местима Љупкова и Свиница, сакупљен је материјал на основу кога су могле бити праћене језичке особине у продукцији изворних говорника. Сви примери ексцерпирани су из сакупљеног аудио-ма- теријала, те су методом слушне перцепције разврстани у односу на језичку црту коју демонстрирају, а све у циљу осветљавања припадности ових говора. Истраживање је и овога пута настало као резултат рада на пројекту Истра- живање културе и историје Срба у Румунији који се одвија у оквиру Центра за научна истраживања и културу Срба у Румунији. На основу резултата који ће се наћи у самом раду могуће је сагледати говор Љупкове у ширем контекс- ту осталих српских говора на подручју и Румуније и Србије.
МАКРО-ПРИСТУП – НОВИ МОДЕЛ НАСТАВНЕ МЕТОДОЛОГИЈЕ У ФОРМАЛНОМ УЧЕЊУ СРПСКОГ КАО ЗАВИЧАЈНОГ ЈЕЗИКА
Authors:   Универзитет у Нишу, Филозофски факултет, Јањић Марина
Published: September 2024

Овај рад има задатак да опише, систематизује и објасни методологију нас- тавног рада и примену макро-приступа у оквиру летње школе српског језика и културе Лето у завичају, намењене деци српског порекла из иностранства. Циљеви овог рада јесу: 1. унапређење наставе српског као завичајног језика по узору на већ постојеће и примењене моделе у свету; 2. допринос усавр- шавању националне стратегије за учење и развој српског језика међу нашим сународницима и њиховим потомцима широм света. Посебан акценат у раду биће стављен на мотивационе подстицаје српске деце ван наше земље да уче и усавршавају српски језик као завичајни. Сврха примене овог глобалног наставног модела јесте да ученици, путем ак- тивизације „макро-приступа“ у настави српског као завичајног, развијају и усавршавају комуникативне и социолингвистичке компетенције како би по- степено могли самостално и активно преузимати иницијативу и успоставља- ти отпималну динамику учења језика својих предака. Његова примена у срп- ским школама у иностранству може бити од огромног значаја за подстицање и неговање изворне националне свести и осећаја националне припадности међу ученицима српског порекла.
IMPROVEMENT OF AQUACULTURE WASTEWATER CO-DIGESTION PERFORMANCE BY CATTLE DUNG USING A THERMOPHILIC PILOT REACTOR AND FERTILISER RECOVERY
Authors:   Universiti Malaysia Terengganu, SIDDIQUE MD. NURUL ISLAM , KHALID ZAIED ,   Universiti Malaysia Pahang Al-Sultan Abdullah, ALI NORA’AINI ,   Universiti Malaysia Terengganu, ISMAIL SHAHRUL ,   Universiti Malaysia Terengganu, ADHIKARY SAJAL KUMAR ,   Khulna University of Engineering and Technology, IBRAHIM MOHD ZAMRI ,   Universiti Malaysia Terengganu
Published: September 2024

The fundamental challenge to balancing the fuel demand is the risk of process instability. Research on energy recovery from aquaculture effluent addresses energy demands and environmental pollution concerns. The current study examined the effectiveness of anaerobic co-digestion of aquaculture effluent in a 45 L thermophilic reactor without utilising chemical catalysts. The partially digested cow manure created a substantial buffering capacity in this co-digestion process that balanced the volatile fatty acids (VFA). The methane produced was 0.45 m3 CH4/kg VS, whereas 71% of the chemical oxygen demand (COD) was removed. Thermophilic wet co-digestion was used to shorten the digestion and co-digestion phases. The results showed the highest methane was produced after 5 days (0.085 m3 CH4/(kgVSday), and 81% of total methane potential was attained after 9 days. The system proficiency for eliminating volatile solids was more than 36% after 6 days. Sludge recovery was 0.08 m3 sludge/m3 wastewater and water recovery was 0.85 (m3 sludge/m3 wastewater). It is suggested that wet co-digestion at a thermophilic state was favourable for the commercial application of co-digestion of aquaculture wastewater.
Liberdade e Legalidade no Contexto da Moderna Tributação Brasileira
Authors: Coelho da Silva Ricson Moreira
Published: September 2024

Trata este trabalho de análise acerca da transição que se experimenta referente à forma, à legalidade e à liberdade no direito tributário, temas tão tradicionais que se pode até questionar em que medida mais uma reflexão sobre esses temas poderia contribuir para o avanço da ciência jurídica. A resposta assenta-se, contudo, na novidade desta abordagem, isto é, interpretar tais temas em um contexto qualificado. Contexto este no qual a legalidade é predicada por todo o sistema constitucional, mas, em especial, pelo seu aspecto econômico e social, o que justifica a construção deste artigo com base na metodologia pertinente à linha conjuntiva entre direito e economia. Em outras palavras, tem-se como objetivo investigar a relação entre liberdade, forma e legalidade, porém não no aspecto tradicional, que se poderia chamar de positivista clássico e, sim, dentro do espectro fluido que se está vivendo e no qual a legalidade é talhada sob outra perspectiva, que não a exclusivamente estatal, a abrir cepas de preenchimento normativo que congrega a um só tempo, no âmbito tributário, a vontade estatal e a vontade do contribuinte, como se pode assistir em instrumentos tais quais a arbitragem tributária, o negócio jurídico processual e a transação tributária.
Competência Tributária
Authors: Lopes Stefan Johnson Barros dos Santos
Published: September 2024

O objetivo deste trabalho é demonstrar que as competências tributárias foram estabelecidas pela Constituição Federal com base em conceitos rígidos que, por óbvio, não podem ser flexibilizados. Dentre os referidos conceitos está o de serviço, conforme cunhado pela doutrina civilista com aporte na dicotomia obrigação de dar x obrigação de fazer. Sob tal prisma se demonstrará a inconstitucionalidade dos itens da lista anexa da Lei Complementar n. 116/2003, em especial os itens 1.05 e 1.09, uma vez que representam atividades desenvolvidas com bens incorpóreos, incompatíveis com o conceito de serviço. Os argumentos irão perpassar pela forma de Estado para, a partir daí, delimitar as características e as finalidades das normas de competência. Com suporte doutrinário, será analisada a jurisprudência da Suprema Corte (STF) no que tange ao conceito de serviço.
Fair Value como Expressão da Essência sobre Forma
Authors: Lopes Alexsandro Broedel
Published: September 2024

O fair value está no centro de muitas discussões acerca de temas contábeis, tanto que, na última década, muito se investigou sobre seu papel na crise do subprime americano. Esta forma de mensurar ativos e passivos, adotada no Brasil pelo CPC em consonância com as normas internacionais do IASB, implica variações no estado patrimonial que acabam por trazer preocupações e inseguranças a alguns usuários dos relatórios contábeis. Por outro lado, o framework conceitual das normas contábeis situa o conceito de essência econômica sobre forma jurídica no status de pressuposto, ou seja, representar um evento de forma fidedigna à sua função econômica está no ponto de partida do pensar contábil. Este artigo detalha o contexto sobre o qual a essência sobre forma encontra acolhida, estabelece um paralelo com o conceito de fair value, discute alguns dos pontos críticos e conclui sobre a adequação do fair value ao objetivo final da contabilidade.
Fenômeno Burocrático e suas Influências sob o Custo de Conformidade Brasileiro
Authors: Fernandes Almeida Cícero Donizeth , Maia Luz Rodrigo , Fermino Marcela Modesto
Published: September 2024

Considerada a lacuna existente na comunidade científica, quanto à discussão acerca das obrigações a que estão submetidos os contribuintes brasileiros, desenvolveu-se o presente trabalho. Este ocupa-se da exploração do fenômeno burocrático, sua origem, e influências no desenrolar das atividades estatais, especialmente as atinentes à Administração Tributária. Para tal desiderato, o texto foi dividido em três partes. A primeira aborda o fenômeno burocrático, sua origem, benefícios, críticas e transcendência. Em seguida são explorados os princípios basilares atinentes à administração burocrática brasileira. Por fim analisa-se, sob a ótica da Teoria dos Atos Administrativos, o assujeitamento instrumental a que estão expostos os contribuintes nacionais, Nesse contexto adotamos a metodologia de pesquisa exploratória, a qual possibilitou identificar a imposição de obrigações alheias a critérios como adequação e necessidade, resultando em um custo de conformidade superior ao praticado por outros países. Fatores esses que convidam a Administração Tributária a rever a finalidade de seus atos.
Pluralismo Metodológico Constitucional como Argumento Retórico para a Mudança Jurisprudencial Tributária pelo STF
Authors: Carvalho Vinícius Antônio Almeida de , Rosenblatt Paulo
Published: September 2024

O presente trabalho tem por objeto a utilização, pelo STF, do pluralismo metodológico constitucional como fundamento principal para algumas mudanças recentes de posicionamento em matéria tributária. Para tanto, busca-se inicialmente compreender essa concepção, percorrendo-se os caminhos doutrinários clássicos sobre as formas de interpretação jurídica. Em seguida, analisam-se as regras de interpretação das normas tributárias presentes no Código Tributário Nacional, bem como a sua interligação com a integração normativa. Estudam-se as linhas hermenêuticas do Supremo Tribunal Federal em matéria tributária, bem como a relação entre seus fundamentos decisórios e o pluralismo metodológico constitucional. Quanto à análise de casos, para ilustrar o debate, debruça-se este trabalho sobre dois importantes marcos decisórios do STF: a extensão da imunidade constitucional tributária para os livros digitais (e-books), presente no RE n. 330.817/RJ; e a criação de um novo conceito constitucional de serviços, mediante análise do RE n. 651.703/PR. Como objetivo principal, busca-se averiguar se o pluralismo metodológico é verdadeiramente um fundamento decisório ou se ele é apenas um argumento retórico utilizado pelo STF quando almeja a mudança de posicionamentos anteriores. O trabalho apresenta uma análise crítica dessas recentes decisões do STF e tem como hipótese o caráter retórico e contraditório do pluralismo metodológico constitucional.
Contratos Coligados e o Reconhecimento Adequado de Receitas Tributáveis
Authors: Elali André
Published: September 2024

Este artigo tem como objetivo examinar a adequação do reconhecimento de receitas tributáveis no contexto dos contratos coligados. Examinar-se-á, dentro da dogmática jurídica, o conceito de contratos coligados, demonstrando-se características e o regime próprio de tal estrutura negocial. Também estabelecer-se-á a relação do aspecto temporal da incidência de tributos federais com atos e negócios jurídicos condicionados, apontando-se, tecnicamente, o correto método de aplicação da legislação tributária. Avaliar-se-á, finalmente, a correta utilização da prova em matéria de lançamento de créditos tributários nestas situações dos contratos coligados.
Natureza Jurídica da Fonte Pagadora no Imposto de Renda na Fonte e seu Regime Jurídico
Authors: Santos Bruno Cesar Fettermann Nogueira
Published: September 2024

O presente artigo tem como objetivo analisar a natureza jurídica da fonte pagadora no imposto de renda na fonte, enfocando, sobretudo, na hipótese em que é qualificada – apesar das disputas doutrinárias sobre o tema – como agente de arrecadação. Diante deste caso específico, o estudo pretende definir o regime jurídico aplicável ao agente de arrecadação, enquanto “Particular em Colaboração com a Administração Pública”, conferindo-lhe os limites do princípio da legalidade e aqueles estabelecidos pelo Direito Administrativo.
Efeitos Fiscais da Incorporação de Ações envolvendo Pessoa Física à Luz do Princípio da Realização da Renda
Authors: Pereira Maria Eliana
Published: September 2024

O presente trabalho tem por objeto a análise da incidência do imposto sobre a renda pessoa física na incorporação de ações à luz do princípio da realização da renda. Implícito na Constituição Federal, o princípio da realização da renda é um dos corolários da capacidade contributiva e da igualdade, e tem por finalidade garantir que a renda seja tributada quando de sua efetiva realização. Para a referida análise, adotar-se-á como pressuposto o entendimento predominante na doutrina segundo o qual, conforme art. 43 do Código Tributário Nacional, para ocorrência do fato gerador do imposto sobre a renda, é necessário que haja a aquisição da disponibilidade econômica ou jurídica da renda ou de proventos de qualquer natureza, sendo que a renda será considerada disponível quando houver acréscimo patrimonial mediante a apuração dos regimes de competência e de caixa.
Apontamentos sobre Orçamento e Igualdade de Gênero
Authors: Monteiro Isabela Leão
Published: September 2024

O presente artigo analisa a evolução do princípio da igualdade, destacando sua aplicação em relação às mulheres. Sublinha a ausência de neutralidade de gênero na formação do Direito e a existência de diferenciação social e econômica entre homens e mulheres sem qualquer critério razoável justificador. Busca abordar o orçamento sensível ao gênero como forma de promoção da igualdade de gênero, apontando suas principais características à luz da técnica de orçamentos-programa. Discorre sobre algumas experiências na adoção do modelo ao redor do mundo e traz à baila a contribuição para a democracia, considerado o impacto dos orçamentos participativos nas políticas direcionadas à mulher.
Diferentes Dimensões Normativas da Realização da Renda
Authors: De Paiva Marcos Vinicius
Published: September 2024

O presente artigo busca verificar quais estruturas normativas podem ser reconstruídas a partir dos fundamentos jurídicos relevantes à ideia de realização da renda no ordenamento brasileiro. Para tanto, são fixadas distinções teóricas envolvendo regras e princípios, para posterior análise dos conceitos predominantes na doutrina acerca da realização, e dos argumentos normalmente utilizados para a sua qualificação como um princípio jurídico. O trabalho propõe uma desambiguação da expressão “realização da renda” em dois significados distintos: realização-disponibilidade e realização-diretriz de alocação – que podem ser associados a dimensões normativas diferentes, mas mutuamente implicadas. Ao final, pretende-se delimitar o âmbito da realização da renda a ser compreendido como uma regra, e o âmbito da realização da renda a ser reconhecido como um princípio, e quais os efeitos práticos dessa delimitação.
Natureza da Dedutibilidade de Despesas com Educação na Apuração do Imposto de Renda da Pessoa Física
Authors: Brandão Fantini Mariana
Published: September 2024

As regras de dedutibilidade de despesas para o Imposto de Renda da Pessoa Física (IRPF) podem ser caracterizadas conforme a sua natureza, que pode ser própria (benefício fiscal) ou técnica (refinamento da hipótese tributária). Essa categorização envolve não somente um exame acerca de qual tipo de despesa deve ser (necessariamente) dedutível na apuração da renda tributável (aspecto material), mas também da eventual imposição de limites monetários (aspecto quantitativo). No presente artigo, pretende-se discutir se os valores incorridos em despesas educacionais devem ser integralmente deduzidos da base de cálculo do IRPF ou se existem razões para que essa dedutibilidade seja limitada. Partindo da análise da natureza da dedutibilidade estudada, três modelos teóricos particularmente importantes serão utilizados como base: gasto tributário correspondente ao gasto governamental de Stanley Surrey; dedutibilidade como aperfeiçoamento da base de cálculo de William Andrews; e o desenvolvimento do conceito a partir da progressividade, de Mark Kelman.
Limites Constitucionais à Instituição do IBS e da CBS
Authors: Avila Humberto
Published: September 2024

O presente artigo tem por objetivo demonstrar que os limites constitucionais impostos à instituição do IBS e da CBS por lei complementar abrangem não apenas aqueles que se apresentam expressos na linguagem constitucional, mas também aqueles que se encontram implícitos no conteúdo dos enunciados constitucionais e aqueles que lhe são pressupostos ou são por ele implicados. Para cumprir tal propósito, são reconstruídos, na primeira parte deste artigo, os limites constitucionais formais e, na segunda, os limites constitucionais materiais. O exame dos limites formais permite concluir que a lei complementar instituidora do IBS e da CBS não pode alterar normas gerais de Direito Tributário estabelecidas de maneira uniforme para todos os entes federados e para todos os tributos. A investigação dos limites materiais conduz à conclusão de que o IBS e a CBS só podem incidir sobre negócios jurídicos que sejam praticados por pessoas físicas ou jurídicas que sejam sujeitos passivos habituais do imposto, sejam resultantes do exercício de atividade econômica, tenham a finalidade de destinar bens ou serviços ao consumo e sejam inseridos em geral num ciclo econômico envolvendo várias etapas que vão da sua produção até o seu consumo, desde que tais negócios não tenham por objeto fatos já abrangidos pela competência privativa ordinária de outros entes federados.
Novas Tecnologias e a Tributação
Authors: Bulara Vanessa
Published: September 2024

Este artigo aborda o uso da Inteligência Artificial Explicável (XAI), como uma das novas tecnologias usadas pela fiscalização tributária, sob a perspectiva da delimitação e da fiscalização da renda gerada pelo estabelecimento permanente à luz da economia digital. O objetivo da pesquisa é demonstrar o uso da ferramenta como contribuição à melhoria da governança, da eficiência, da segurança jurídica e do compliance tributários, no contexto das premissas estabelecidas no Pilar 1, do projeto de combate à erosão da base tributária e transferência de lucros (BEPS), da Organização para a Cooperação e Desenvolvimento Econômico (OCDE). Partindo da premissa de que a tributação da renda deve ser alocada na jurisdição de mercado a partir de um novo nexo de presença econômica significativa, este trabalho aborda o uso dessa inteligência artificial para a identificação dos requisitos quantitativos e qualitativos ali propostos, passando pelas possíveis implicações e limites aos princípios da legalidade e da privacidade do contribuinte.
Hemp Makassar: Pendirian, Hambatan dan Respon Masyarakat Terhadap Perjuangan Legalisasi Ganja Medis
Authors: PutriHasan Salsabila Layla
Published: September 2024

Cannabis which is still classified as a class one narcotic under law No. 35 of 2009 in Indonesia, has led to the formation of several organizations advocating for the legalization of cannabis, especially for medical purposes in Indonesia. This article deals with how Hemp Makassar struggle to advocate the legalization of cannabis for health in Indonesia.
This qualitative research was conducted in the City of Makassar. The study involves ten informants which vary on the basis of sex (three women and seven men), age (between 21 and 38 years), position in Hemp (official staff and members of Hemp). Observation and in-depth interview are two types of data collection methods employed in this study.
The study indicates that Hemp Makassar originated from a branch of LGN that splits off because they felt they were not given authority by the central LGN, as their methods of movement were considered deviant. Hemp's struggle is not just about speak out on the streets, but it also involves various methods and engages in different activities. On the way, Hemp faces various obstacles in its struggle to advocate the legalization of cannabis, namely misunderstandings, regulations and media involvement. The public's response to Hemp's struggle is divided into two: those who oppose and those who support the legalization of cannabis for health. Rejection towards the legalization of cannabis is often based on concerns about its social and health impacts, but those who support the legalization of cannabis are people who know and have experienced the positive benefits of cannabis.
Musik Indie Makassar: Makna, Proses Publikasi, dan Lokalitas
Authors: Haeruddin Kurniawan
Published: September 2024

Indie music, which is based on the “do it yourself spirit,” allows performers to create works freely without any demands. Indie music moves, develops and slowly creates its own flow. Indie music in its own way chooses to be outside the mainstream or does not follow market orientation. While there is a lot of related existing literatures, little (if any) has studied the locality of indie music. This article fills the gap
This research with a qualitative approach was carried out in Makassar City. Those who participated in this research were 10 people, who varied based on the basis of age (between 20 and 38 years) and status (four musicians and six music listeners). Data was obtained from in-depth interviews and observations.
The study indicates that indie music is a type of music that originates from a form of freedom of expression that is not tied to industry standards and is not market-oriented. Indie music is not a genre, indie is the principle of independence of a musician. Indie music is never synonymous with a certain music genre, indie music is free to choose its genre. Indie music not only contains value in terms of its lyrics, but also in terms of its musicality. There are three stages that indie musicians go through before their work is finally published, namely the pre-production, production and distribution stages. The locality of music creates uniqueness in the world of indie music. However, this locality is not just about creating a geographically identifiable voice, but also about celebrating local heritage, culture and experiences. Meanwhile, indie musicians not only create music, but also become part of a community that grows together. Collaboration on a local scale creates a sense of togetherness, strengthening deep bonds between musicians and their communities. Adaptive attitudes are a major force in the world of indie music and adaptive schema in indie music refers to an approach that allows flexibility and evolution in musical creativity