bluuebunny/crossref_metadata_2025 huggingface dataset:
Genetic characterization of bacteria in bioremediation of soil polluted by waste motor oil: safe vegetal consume
Authors: Sanchez-Yañez Juan Manuel , Saucedo-Martínez Celeste , León-Balderas Iván , de la Cruz Juan Luis Ignacio , Beltrán-Peña Elda María
Published: August 2024

Waste motor oil (WMO) is a mixture of insoluble aliphatic hydrocarbon molecules with chains between C11-C20 and C20-C35, as well as of aromatic, polycyclic and halogenated compounds. In Mexico, this mixture is classified as hazardous waste, according to the “General Law of Ecological Balance and Environmental Protection". WMO is generated in mechanical workshops due to use in agricultural machinery and its inadequate final disposal that occasion an environmental problem. WMO in soil has negative effects that limit agricultural production including health problem in humans. An alternative solution is biostimulation, first with biodetergents that emulsified them, followed of enrichment with a mineral solution that contents nitrogen, phosphorus, and potassium. The effective mineralization of WMO is based in the fact that soil is a source of diversity of bacteria able to eliminate WMO. The aims of this research were: i) to isolate and select bacteria capable oxidate WMO due that biodetergent and lipolytic activity and ii) the genetic identification of these soil bacteria involved in oxidation WMO. Results show that some microorganisms were isolated from soil contaminated by two concentrations of WMO, from soil contaminated by 60,000 WMO: Achromobacter denitrificans, a short Gram-negative rod, two species of the sporulated genus Gram-positive Bacillus, B. horneckiae and B. subtilis, and an actinomycete Gordonia amicalis, a Gram-positive coccobacillus. From soil contaminated by 80,000 ppm and WMO, another member of the Bacillus genus, B. cereus strain 2, was isolated and according to the molecular identification that places them as part of a metagenome it has the capacity to synthesize detergents and with ist lipolytic activity to oxidant WMO. These results support that in agricultural soils contaminated by waste motor oil there is a diversity of bacteria, which synthesize biodetergents simultaneously with lipolytic activity, both useful tools for soil bioremediation and the recovery of healthy plant productive capacity, safe for human and animal consumption.
Red-light therapy in recalcitrant acne - a case series
Authors: Valsalan Bhavya , Kamoji Sushruth G
Published: August 2024

The use of various light sources is being increasingly tried in various dermatological conditions like acne, skin rejuvenation, and chronic ulcers to name a few. Red-led light therapy (633nm) is a cost-effective and simple procedure that gives promising results, especially for the inflammatory type of acne vulgaris. In this case series, we present three patients with inflammatory acne who were non-responsive to most of the anti-acne therapy but responded dramatically with red-led light therapy.
Dorsal and Pelvic Fin Deformities in Egirdira nigra (Teleostei, Leuciscidae), an Endangered and Endemic Species Collected from Eğirdir Lake, Türkiye
Authors: Jawad L. A. , Güçlü S. S. , Küçük F. , Yıldırım U. G.
Published: August 2024

Abnormal specimens of Egirdira nigra (Kosswig & Geldiay, 1952) were gathered from Eğirdir Lake, Akkeçili Village, Türkiye, during standard ichthyological investigations in the area from May–September 2021. These specimens exhibited irregularities in the dorsal and pelvic fin. The abnormalities noted in these fins encompass the complete absence of the fin and various degrees of distortions in the fin’s components. The X-ray images revealed skeletal deformities are deliberated. Our findings underscored the necessity for enhanced monitoring of the freshwater environment and pinpointing the precise factor responsible for these irregularities.
Project Spotlight: Precast concrete fits builder’s vision
Authors: Burgess K. Michelle
Published: August 2024

With the use of the ConCoreFloor hollow-core flooring system from Nitterhouse Concrete Products Inc., in Chambersburg, Pa., the builder was able to achieve clear spans from 28 ft to 30 ft (8.5 m to 9.1 m) and add up to 8 in. (203 mm) more to the ceiling heights throughout a Maryland luxury home without the use of columns or steel beams. Nitterhouse. provided the precast concrete that was used for many of the amenities in this luxury home.
UNRAVELING BRAND EQUITY: STRATEGIES TO IMPROVE CONSUMER PURCHASE DECISION
Authors: Sukomardojo Tekat , Biyanto Frasto , Indrawati Reni Sara , Barki Khotimatul , Syamsuddin Syamsuddin
Published: August 2024

Marketing strategy is an important element in the business world. One of the objectives of the marketing strategy is to increase consumer buying decisions. This can be done by utilizing the equity of a brand. This research will aim to look at how to increase consumer purchasing decisions by using brand equity. This type of research is descriptive qualitative research. The data used in this study comes from various research results and previous studies which still have relevance to the content of the research. The results of this study then found that brand equity cannot be ignored as a driver of consumer purchasing decisions. There are several strategies to increase brand equity. This can be done by conducting marketing campaigns to increase brand awareness, by collaborating with artists or influencers. By using these various strategies, consumer purchasing decisions can be significantly improved.
RISK MANAGEMENT IN THE DIGITAL ERA ADDRESSING CYBERSECURITY CHALLENGES IN BUSINESS
Authors: Djajasinga Nico Djundharto , Fatmawati Endang , Syamsuddin Syamsuddin , Sukomardojo Tekat , Sulistyo Arif Budi
Published: August 2024

In the rapidly evolving digital landscape, businesses face unprecedented cybersecurity challenges that pose significant risks to their operations and data integrity. This study aims to explore effective risk management strategies tailored to the unique demands of the digital era, focusing on mitigating cybersecurity threats in the business sector. Through a comprehensive analysis of current cybersecurity trends, threats, and the efficacy of various risk management frameworks, this research offers insights into developing robust defense mechanisms against cyber threats. The methodology encompasses a mixed approach, combining qualitative and quantitative data from industry case studies, expert interviews, and cybersecurity incident reports. The findings reveal a pressing need for adaptive risk management strategies that are proactive, resilient, and aligned with the evolving nature of cyber threats. The study concludes with actionable recommendations for businesses to enhance their cybersecurity posture, emphasizing the integration of advanced technological solutions, employee training, and a culture of security awareness. This research contributes to the field by providing a nuanced understanding of cybersecurity challenges in the business context and proposing a comprehensive framework for effective risk management in the digital era.
THE ROLE OF COFFEE AND TEA EXPORTS IN DRIVING REGIONAL ECONOMIC GROWTH: A QUANTITATIVE ANALYSIS
Authors: Hanifa Nita Rachmanisa , Djatnika Dika
Published: August 2024

This study endeavors to meticulously scrutinize the causal relationship between the exportation of coffee and tea and the dynamics of the Bandung Regency's GRDP. Employing a quantitative research approach, the study leverages a comprehensive documentation method. Its analytical framework hinges on secondary data, specifically time-series data spanning from 2018 to 2022. These invaluable data sources are culled from official reports furnished by the Bandung Regency Department of Trade and Industry, the West Java Provincial Department of Trade and Industry, Plantation Company Associations, the Central Statistics Agency (BPS) of the Bandung Regency, and the Central Statistics Agency (BPS) of West Java. The methodological cornerstone of this study is the utilization of multiple regression analysis, a robust tool for dissecting intricate relationships. The empirical results, derived from rigorous statistical testing, illuminate noteworthy insights. Specifically, the t-test outcomes underscore the salience of the impact of coffee exports on the GRDP. The calculated significance value (Sig.) of 0.003, well below the conventional significance threshold of 0.05, indicates a robust, positive, and statistically significant influence of coffee exports on the GRDP. Equally compelling is the analogous analysis applied to tea exports. Here, the significance value (Sig.) of 0.000, likewise below the 0.05 threshold, signifies a potent, positive, and statistically significant effect of tea exports on the GRDP. Of paramount significance is the application of the F-test, providing a holistic evaluation of the combined influence of coffee and tea exports on GRDP. The calculated F-value (410883.205) convincingly surpasses the tabulated F-value (6.94), cementing the inference that coffee and tea exports jointly exert a substantive, positive, and statistically significant impact on GRDP. The plantation sector emerges as an indispensable driver of economic expansion in the Bandung Regency.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN
Authors: Nopriyanto Anjar
Published: August 2024

Pentingnya Corporate Social Responsibility (CSR) sebagai elemen integral dalam strategi bisnis perusahaan semakin diakui dalam konteks global dan lokal, termasuk di Indonesia. Di era modern ini, perusahaan dituntut untuk tidak hanya fokus pada keuntungan finansial semata, tetapi juga mempertimbangkan dampak sosial dan lingkungan dari aktivitas mereka. Dalam konteks Indonesia, implementasi CSR menghadapi tantangan yang unik terkait dengan kondisi sosial-ekonomi yang beragam dan regulasi yang berkembang. Penelitian ini bertujuan untuk menganalisis pengaruh CSR terhadap nilai perusahaan di Indonesia. Melalui pendekatan kualitatif, data penelitian diperoleh dari berbagai sumber seperti literatur terdahulu dan studi-studi yang relevan. Data dianalisis menggunakan pendekatan tematik untuk mengidentifikasi pola-pola dan hubungan yang signifikan dalam implementasi CSR dan dampaknya terhadap kinerja perusahaan. Hasil penelitian menunjukkan bahwa CSR dapat meningkatkan reputasi perusahaan di mata publik dan memperkuat kepercayaan konsumen. Perusahaan yang aktif dalam CSR cenderung mengalami peningkatan loyalitas pelanggan dan investasi. Namun, tantangan seperti kondisi sosial-ekonomi yang kompleks dan regulasi yang bervariasi mempengaruhi implementasi CSR di Indonesia. Inovasi dalam program CSR dapat menjadi peluang bagi perusahaan untuk merespons kebutuhan lokal dengan lebih baik, sementara memperkuat keberlanjutan bisnis mereka.
THE BRANDING PROCESS OF UPCYCLING PRODUCT TEA TIME LABEL AS ECO-FRIENDLY PRODUCT THROUGH SOCIAL MEDIA MARKETING
Authors: Jolenta Regina Skolastika , Setiawan Joe Harrianto
Published: August 2024

Fabric waste is a major problem that has an impact on the environment, especially due to the fast fashion phenomenon. In Indonesia, small businesses have begun to emerge that use deadstock materials using upcycling techniques, one of which is Tea Time Label, which uses them to make women's hair accessories. This research wants to know more about the branding process of Tea Time Label upcycled products as a brand that loves the environment through Instagram social media. The main theory used is the branding process according to Wheeler, & Millman which consists of conducting research, clarifying strategy, designing identity, creating touchpoints, and managing assets. The research method used is descriptive qualitative. The results of this research show that the branding process of this local small and medium company is in accordance with the branding process theory mentioned above and the thing that is most often done is designing the identity and values of the Tea Time Label.
STRATEGIES FOR GROWING PURCHASE INTENTIONS FOR ONLINE SHOPPING THROUGH ANALYSIS OF CONSUMER BEHAVIOR
Authors: Nurjaman Kadar
Published: August 2024

The purpose of this study is to explore the primary traits that define customer behavior on online shopping platforms in Bandung, Indonesia. The study utilizes the Fundamental Theory-based qualitative investigations to detect and classify variables regarding online purchases based on relevant criteria such as purchase motivation, preferences, consumption patterns, and purchasing patterns. Semi-structured interviews were conducted with customers who had previous experience making purchases online to identify and classify variables regarding internet buying. The study identified three primary categories, namely purchase motivation, experience, and customer behavior. Furthermore, some factors that have a higher impact on consumers' preferences, purchasing decisions, and purchasing habits were discovered. The findings of this study can assist businesses in understanding their customers' behavior and develop effective marketing strategies to increase sales. It can also help policymakers in creating regulations to protect consumers and improve the e-commerce ecosystem in Bandung, Indonesia. This study is among the first to explore the traits that define customer behavior on online shopping platforms in Bandung, Indonesia, and can serve as a reference for future research in the field.
Enhancing Psychological Recovery of Natural Disaster Victims: Tuan Guru's Contribution in Aek Natas, North Sumatra
Authors: Ramadhan Wirawan , Syawaluddin Syawaluddin
Published: August 2024

Natural disasters not only cause physical damage but also significantly impact the psychological well-being of victims. This is evident in Aek Natas District, Labuhanbatu Utara Regency, North Sumatra Province, where flash floods have resulted in both material and psychological losses. Unlike material losses, which people can recover through various efforts, psychological trauma is more challenging to address. A key figure in this context is the kiai or Tuan Guru. This study aims to examine the role of the kiai or Tuan Guru in restoring the psychological well-being of disaster victims in Aek Natas District, Labuhanbatu Utara Regency, North Sumatra Province. The research uses a qualitative approach. Data collection techniques include observing Tuan Guru's activities, conducting direct interviews with Tuan Guru Syeikh H. Syamsuddin Hasibuan, a local spiritual leader, and interviewing community members affected by the disaster. Additional data come from documents and records related to the disaster, which provide further context to the interview and observation results. The study finds that natural disasters cause psychological damage, such as trauma. Addressing the psychological needs of disaster victims, the role of Tuan Guru proves crucial. Tuan Guru H. Syamsuddin Hasibuan contributes to the psychological recovery of disaster victims in Aek Natas by offering spiritual guidance, providing emotional support through counseling, building community, and delivering training and education. The main contribution of this research is developing and implementing a community-based approach that integrates social support, education, and practical training as a holistic and adaptive strategy for psychological recovery.
Reconciling Traditions: The Role of Local Wisdom in Mediating Divorce in Indonesia's Religious Courts
Authors: Bukido Rosdalina , Antuli Sjamsuddin A. K. , Harun Nurlaila , Isima Nurlaila , Na'mah Ulin
Published: August 2024

In response to escalating divorce rates in Indonesia, particularly within its Religious Courts, this study explores the limitations of current mediation practices. It proposes local wisdom-based mediation as an alternative approach. Traditional mediation within these courts often fails to prevent divorces effectively, prompting the need for innovative solutions that integrate cultural insights. This research aims to assess the effectiveness of mediation processes within Indonesia's Religious Courts and investigate the potential role of religious leaders in improving mediation outcomes. Specifically, it highlights how local wisdom can be leveraged to mitigate divorce rates by fostering reconciliation and resolving disputes outside formal legal procedures. Using an empirical approach, researchers collected data by interviewing 50 informants, namely judges, religious leaders, and the government, related to the increasing divorce rate. The findings that can be presented are that religious figures, as locals, can reconcile divorced parties without the need to go to religious courts. The Religious Court is seen as a formal facility to certify the divorce of both parties, but has yet to be able to prevent divorce optimally. That is, the high divorce rate in religious courts requires the involvement of religious leaders in reconciling parties who want to divorce. This study accepts the potential for integrating local wisdom in mediating to reduce divorce rates. With an emphasis on cultural sensitivity and community involvement, this approach aims to go beyond the limitations of conventional legal frameworks and promote more meaningful outcomes in resolving marital conflict.
The Digital Wallet Revolution: An Empirical Analysis of Its Effects on Mental Accounting and Financial Practices
Authors: Suseno Novie Susanti , Aulawi Hilmi
Published: August 2024

In the current digital era, digital wallets have become an important innovation. This can certainly change the way individuals manage finances. This research aims to examine the influence of using digital wallets on mental accounting and its impact on financial behavior. A quantitative approach using the SEM method was used in this research to obtain more measurable, structured, and objective results. The data collection technique is through distributing questionnaires. Respondents in this research are the millennial generation born in 1981-1996 who have used digital wallets in West Java. The selection of West Java as a research location was based on the significant increase in the use of digital wallets in this area, which is affecting various aspects of daily life. The total sample was 300 respondents using the cluster sampling technique. The analytical method used is Structural Equation Modeling (SEM). The research results show that digital wallets influence mental accounting, and mental accounting influences financial behavior. Apart from that, the implications of the research results show that digital wallet users must take advantage of existing features to improve financial management, achieve financial goals, and reduce stress. Furthermore, service providers need to continue to innovate with features such as detailed financial reports, budget reminders, and spending analysis, as well as educate users so they can use these features optimally to increase satisfaction and loyalty.
Bio-based nanomaterials and their biomedical applications: a short review
Authors: Sezalia Nur Atirah Afifah , Ong Hui Lin , Villagracia Al Rey , Hoang Tuan-Dung
Published: August 2024

Recent advancements in biomedical technologies have led to the exploration of bio-based nanomaterials, which offer exceptional properties such as high surface area, biocompatibility, and environmental friendliness. Additionally, the bio-based nanomaterials are widely available and provide a sustainable architecture for various applications. This review highlights three distinct nanomaterials synthesized from and/or with bio-sources: nanocellulose, silver nanoparticles, and carbon dots/carbon quantum dots, representing natural polymers, metallic nanoparticles, and organic nanoparticles, respectively. This review discusses their synthesis methods and their potential applications in tissue engineering, wound healing, and biosensing. The review also includes an outlook on the utilization and challenges of these nanomaterials in biomedical applications.
Formation and characterization of organic silicon and fluoropolymers film on epoxy base for corrosion protection of carbon steel
Authors: Nguyen Thuy Duong , To Thi Xuan Hang , Vu Ke Oanh , Tran Dai Lam , Pham Gia Vu , Nguyen Anh Son , A. E. Salamianski  , A. A. Rogachev  , V. M. Akulova  , G. B. Melnikova
Published: August 2024

Coating systems using epoxy resin, organic silicon compounds (octadecyltrichlorosilane (OTS) and hydrolyzed heptadecafluoro tetrahydro decyltrimethoxysilane (HDFS)), and fluoropolymers (polytetrafluoroethylene (PTFE), and polyvinylidene fluoride (PVDF)), were applied to carbon steel. Epoxy (EP) coating and EP/OTS, EP/HDFS systems were produced via spin coating, while PTFE and PVDF layers were deposited using electron beam dispersion. Wettability, surface structure, and tribological properties were assessed through contact angle measurement, Fourier transform infrared reflection (FTIR), and tribotechnical test. Anticorrosion resistance was evaluated using electrochemical techniques, salt spray, and adhesion tests. Surface modifications with silicon compounds and fluoropolymers increased hydrophobicity, anticorrosion behavior and wear resistance. The water contact angles of EP, EP/OTS, EP/HDFS, EP/PVDF, and EP/PTFE were 84°, 108º, 116º, 96º, and 128º, respectively. Coating treatments reduced the friction coefficient. No corrosion was observed on treated surfaces after 336 hours in a salt spray chamber, while untreated EP showed rust after 96 hours. The hydrophobic systems based on epoxy resin, silicon compounds, and fluoropolymers are effective for protecting metal structures, with fluoropolymers providing higher protection to silicon compounds.
Fenómenos socioambientales en los huertos urbanos comunitarios de Madrid, España
Authors: Flores-Guevara Adriana , Hernández- Rodríguez María de Lourdes , Méndez- Cadena María Esther
Published: August 2024

Esta investigación se desarrolló en la Red de Huertos Urbanos Comunitarios de Madrid (RedHMad), España de 2018 a 2023. Tuvo por objetivo identificar los fenómenos que se generaron en el interior de los huertos urbanos y cómo estos fomentaron el desarrollo sostenible de barrios de Madrid. El proyecto se llevó a cabo en tres etapas, se inició con la realización de entrevistas abiertas a diez participantes de diferentes huertos con más presencia en la red. A la par se llevó a cabo la observación participativa de su quehacer cotidiano en los huertos a los que pertenecían. Posteriormente se realizó el procesamiento de información documental incluyendo la revisión de las actas de asamblea de la RedHMad. Finalmente, se analizó y reflexionó acerca de los fenómenos encontrados en torno a las actividades que en ellos se suscitaron y su relación con el desarrollo sostenible. El resultado reflejó que los huertos urbanos comunitarios son más que espacios para la producción de alimentos, estos han generado una cohesión social y convivencia que permite el establecimiento de acciones de carácter cultural, artístico, experimental, de educación ambiental, de salud física y mental, hasta llegar a la organización para la resistencia y la lucha social cuando ha sido necesario.
Factors Influencing Taxpayers’ Intention to Use Online Tax Filing System (E-Filing): A Study of Indonesian Taxpayers
Authors:   Medan Area University, Medan, Indonesia, Pane A. A. , Simanjuntak F. A. ,   Medan Area University, Medan, Indonesia
Published: August 2024

Filling tax returns through an online system (e-Filing) implemented by the tax authorities have not shown optimal results in several regions in Indonesia, as indicated by the fact that there are still many taxpayers who do not file their tax returns. This was the case at Medan Petisah Tax Office. Compared to the target, only about 20%– to 30% of taxpayers have filed their annual tax return (SPT). The process of tax reporting with an online system sometimes hinders taxpayers, especially individual taxpayers who are not used to using the internet in their daily lives, in fulfilling their tax obligations. This study was conducted to determine factors that may influence the decision of taxpayers to file their tax return using the online tax filing system (e-Filing) in Indonesia. Taxpayer data is confidential according to the tax law, so to overcome the limitations of data collection, data were collected directly from taxpayers who came to Medan Petisah Tax Office. Random sampling techniques were used to select the respondents. The study sample consisted of 100 taxpayers registered at Medan Petisah Tax Office as respondents. Independent variables used in this study were: perceived usefulness, perceived ease of use, information technology readiness, security, and confidentiality. The data analysis technique used in this study was multiple linear regression analysis. The results of the study showed that perceived usefulness, perceived ease of use, information technology readiness have a significant effect on taxpayers’ intention to use e-Filing, while security and confidentiality does not have a significant effect on taxpayers’ intention to use e-Filing. This study has confirmed that individual knowledge about taxation and information technology supports taxpayers in fulfilling their tax obligations.
Tax Structure and Economic Growth: New Empirical Evidence from the European Union
Authors:   South-West University “Neofit Rilski”, Blagoevgrad, Bulgaria, Stoilova D. G.
Published: August 2024

The impact of taxation on economic growth is a controversial issue in the academic literature, with no consensus yet reached on the optimal tax burden and growth-supportive tax structure. This study aims to contribute new empirical evidence regarding the impact of tax burden and tax structure on growth within the European Union (EU-27) member states. The methodology includes descriptive, comparative, correlation and regression analyses using annual panel data spanning from 2000 to 2022. Regression estimations employ the Panel Least Squares method. In addition, causality hypotheses are tested using the pairwise Granger causality test. Our findings reveal a negative impact of general government expenditure on the growth rate, whereas total tax revenue has a positive effect. These results suggest inefficiencies in public spending. The structures of tax systems across EU-27 countries appear conducive to economic growth, evidenced by growth-supportive effects observed in both direct and indirect tax revenues. However, social security contributions are found to adversely affect the growth rate. Moreover, value added tax, property taxes, and both corporate and personal income taxes are consistent with economic growth, whereas excise duties show no significant impact. The study has several practical and research implications. The findings indicate that government expenditure does not effectively contribute to positive fiscal impacts on the economy. Therefore, policymakers could enhance economic growth by gradually reducing public spending and striving for balanced budgets to maintain macroeconomic stability. Tax structures based on consumption and income taxes appear to be compatible with economic growth, while higher shares of social contributions are identified as detrimental to growth.
The Impact of Multi-Tiered Specific Excise Tax Systems on the Creation of New Tobacco Brands in Indonesia: Public Health Implications
Authors:   University of Indonesia, Depok, Indonesia, Sarjana S. P. , Adrison V. ,   University of Indonesia, Depok, Indonesia
Published: August 2024

The manufacturing of new cigarette brands at low prices to exploit lower excise tax tiers poses a challenge to the intended objective of cigarette taxation, which is to reduce consumption for public health protection. This study aims to investigate the impact of a specific multi-tiered excise tax system on the creation of new brands. This study utilizes CK-1 data (application for ordering excise tape) from the Directorate General of Customs and Excise, Ministry of Finance (DJBC), as the authority overseeing cigarette excise taxes in Indonesia. The data consists of nine years of research observations, from 2012 to 2020, totaling 20,379 observations. The period used corresponds to the implementation of the multi-tiered specific cigarette excise tax system. Employing empirical analysis with Poisson regression, the study examines the count data of new brands. Dummy variables for cigarette production types and other relevant factors explaining the simplification policy of cigarette excise tax are included. The empirical analysis reveals a positive association between the implementation of a specific multi-tiered excise tax system and the creation of new cigarette brands. As the number of tiers in the excise tax system increases, so does the incentive for companies to introduce new brands. Furthermore, the analysis indicates that these new brands are typically priced lower, indicating a potential limitation of the specific multi-tiered excise tax system in reducing cigarette consumption. The findings suggest the consideration of a simpler and uniform cigarette excise tax system to address the challenges posed by the proliferation of low-priced new cigarette brands. Policy adjustments are crucial to ensure that excise taxes effectively align with public health objectives while maintaining government revenue. This study underscores the importance of refining taxation policies to mitigate negative health impacts on the public caused by increased cigarette consumption.
Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms
Authors:   Central Bank of Colombia, Bogotá, Colombia, Gómez C. , Melo-Becerra L. ,   Central Bank of Colombia, Bogotá, Colombia, Zárate-Solano H. ,   Central Bank of Colombia, Bogotá, Colombia
Published: August 2024

Corporate taxes are a relevant source of revenue for governments and play an important role in firms’ decisions, with implications on the fiscal balance and the economic activity of a country. Thus, measuring firms’ responses to the corporate income tax is crucial in designing tax reforms and assessing tax avoidance opportunities. This paper estimates the elasticity of the corporate income tax base with respect to the net-of tax rate, allowing us to measure how firms respond to changes in the corporate income tax in Colombia for the period 2005–2011. During these years, the Colombian government implemented three major heterogeneous tax law changes, making its institutional context a quasi-experimental scenario to identify the income tax elasticity. The empirical analysis uses a detailed firm-level unbalanced panel data and is based on Two-Stage Least Squares and Endogenous Quantile Regression. To address potential endogeneity due to the correlation between tax rates and changes in the distribution of corporate profits, we use changes in the marginal effective tax rates resulting from tax reforms, as an instrument. This approach considers macroeconomic conditions and tax parameters post-reforms, as well as the firms’ characteristics before the reforms. The results indicate that firms adjust their responses in the short-term conditional on the tax regime and firms’ characteristics. Results also point out that, when tax reforms are jointly analyzed, the effects offset on the average, with heterogeneous impacts according to the size of firms. Overall, the findings highlight the importance of evaluating the differential impacts of taxes and their benefits for different groups of firms when considering a tax reform, which becomes more critical in post-pandemic times given the fiscal needs emerging countries face. The high elasticities found in some tax reforms and among specific groups of firms suggest the presence of marginal deadweight losses due to tax avoidance opportunities.
Writing from within: how learning to write occurs in a Communication Studies curriculum
Authors: Forero-Gómez Andrés , Rosado-Mendinueta Nayibe , Jiménez Wendy Valdez , Rojas-Chávez Angélica , Lalinde Johamna María Muñoz , Chirinos María Ynoelia Pastrán
Published: August 2024

ABSTRACT The purpose of this article is to characterize how writing is taught and integrated within an undergraduate program in Communication Studies at a private research university in Colombia. The relevance of this task is connected to the crucial role that writing plays in college as a facilitator for learning that enables students to think and communicate as experts in their disciplines (Ávila Reyes et al., 2021; Navarro et al., 2022; Thompson et al., 2021). To carry out this project, all faculty members were interviewed and asked to share the materials they use to support and assess student writing; this information was later contrasted with the perception of a group of alums that were polled. The results gathered provide an insightful perspective on how writing teaching and learning occur in an undergraduate program. This characterization aims to align with faculty and alums expectations regarding the role of writing within their discipline, shedding light on the complexities of teaching, learning, and applying writing skills in both academic and professional contexts.
Production and fruit quality of Italian zucchini under brackish water irrigation strategies
Authors: Semedo Tamires da C. M. , Sousa Geocleber G. de , Sousa Henderson C. , Schneider Fernanda , Lima José M. dos P. , Gomes Krishna R. , Simplício Antonio Á. F. , Saraiva Kleiton R.
Published: August 2024

ABSTRACT Semi-arid regions are subject to irregular rainfall distribution, leading to long periods of drought. Therefore, the only way to achieve and ensure production is through irrigation. However, in these regions, brackish water is predominant, requiring the adoption of irrigation strategies for better utilization. In this context, the objective of present study was to evaluate the production and fruit quality of Italian zucchini subjected to brackish water irrigation strategies during phenological stages. A completely randomized design with five treatments was used: S1 = low-salinity water (0.8 dS m-1) throughout the crop cycle; S2 = high-salinity water (3.0 dS m-1) only during germination and growth stages (0-11 DAS); S3 = high-salinity water (3.0 dS m-1) only during the pre-flowering stage (12-22 DAS); S4 = high-salinity water (3.0 dS m-1) only during the fruiting stage (23-42 DAS); S5 = high-salinity water (3.0 dS m-1) only during the harvesting stage (43-63 DAS), with eight replications. Irrigation with brackish water (3.0 dS m-1) during the pre-flowering and fruiting stages negatively affects the length and diameter of Italian zucchini fruits. The average fruit mass, skin thickness, production, and water use efficiency are reduced when zucchini plants were irrigated with water of higher electrical conductivity during the germination and initial growth stages, while the soluble solids content is increased. Under conditions of high salinity, it is possible to irrigate zucchini crop without loss of fruit quality and production throughout the harvesting stage.
Salicylic acid and irrigation with water of different cationic compositions on ‘Paluma’ guava seedlings
Authors: Vitor Mateus S. , Lima Geovani S. de , Soares Lauriane A. dos A. , Lacerda Cassiano N. de , Silva Saulo S. da , Sá Valeska K. N. O. de , Dias Adaan S. , Gheyi Hans R. , Nóbrega Jackson S.
Published: August 2024

ABSTRACT The occurrence of water sources with high concentrations of salts in the semi-arid region of Northeastern Brazil limits the expansion of irrigated agriculture. Therefore, it is extremely important to look for strategies capable of mitigating the effects of salt stress on plants. The objective of this study was to evaluate the effects of foliar application of salicylic acid in inducing tolerance of guava seedlings irrigated with water of distinct cationic composition. The experiment was carried out under greenhouse conditions using a randomized block design in a 5 × 5 factorial arrangement, with five cationic compositions of irrigation water (S1 - Control tap water, S2 - Na++Ca2++Mg2+, S3 - Na++Ca2+, S4 - Ca2++Mg2+, and S5 - Na++Mg2+), so as to have equivalent ratios of 7:2:1 relative to Na++Ca2++Mg2+ and 1:1 relative to other combinations, respectively maintaining electrical conductivity - ECw at 3.0 dS m-1, and five concentrations of salicylic acid (0, 0.8, 1.6, 2.4, and 3.2 mM), with three replications and two plants per plot. Electrolyte leakage, succulence, and chlorophyll a fluorescence signals increased in guava seedlings irrigated with water up to 3.0 dS m-1. Water with ECw of 3.0 dS m-1 can be used to produce guava seedlings with acceptable quality for transplanting to the field, regardless of its constitution. In the absence of salicylic acid, water salinity negatively affected the chlorophyll a and b contents of seedlings, regardless of the cationic nature of the water.
Ciência e resistência: a contribuição da comunidade acadêmica para a luta indígena no Supremo Tribunal Federal
Authors: Pontes Ana Lúcia de Moura , Machado Felipe Rangel de Souza
Published: August 2024

Resumo: Esta nota de conjuntura tem como objetivo registrar historicamente o contexto de proposição da Arguição de Descumprimento de Preceito Fundamental 709, primeira ação no âmbito do Supremo Tribunal Federal protagonizada por uma organização indígena, a Articulação dos Povos Indígenas do Brasil, na conjuntura da pandemia da covid-19. Apresentamos neste texto a mobilização de grupos de pesquisadores da área de saúde indígena articulados com lideranças e movimentos indígenas que denunciaram a vulnerabilidade e os graves impactos da covid-19 para os povos indígenas e as fragilidades da resposta do governo federal. Destacamos a atuação dos pesquisadores do Grupo Temático de Saúde Indígena da Associação Brasileira de Saúde Coletiva e da Fundação Oswaldo Cruz, que constituíram um grupo de especialistas para apoiar as decisões do ministro Luís Roberto Barroso no âmbito da Arguição de Descumprimento de Preceito Fundamental 709. Sintetizamos o vasto registro processual da proposição desta arguição de descumprimento, a qual apresenta um conjunto de evidências sobre as fragilidades do planejamento e da resposta governamental durante o período crítico da pandemia. Em um contexto de crise sanitária e violação de direitos, o movimento indígena valorizou a ciência e foi capaz de potencializar a incidência dos pesquisadores para sua resistência e luta pelo direito à saúde.
The relation between human papillomavirus (HPV) and oropharynx cancer: state of the art
Authors: Cunha Lidiane Pereira , Conceição Emanuelle Galvão , Marques Marcelo Victor Coelho , Souza Maurício Ferreira de , Néri Júlia Vianna dos Santos , Dantas Juliana Borges de Lima
Published: August 2024

ABSTRACT Objective: To analyze, through literary research, the relation between oropharynx squamous cell carcinoma (SCC) and Human Papillomavirus (HPV), as well as associated epidemiological data and prognosis. Methods: This is a narrative review of literature, with investigation on PubMed, LiLACS, Scielo and BVS bases, as well as free search, from June/2021 to February/2022. The DeCS/MeSH descriptors used in Portuguese and English were: “HPV”, “Papillomavirus humano”, “Human Papillomavirus”, “Carcinoma de Células Escamosas Orofaríngeo”, “Oropharyngeal squamous cell Carcinoma” and “Carcinoma Escamocelular”. After all the refinement steps through the application of inclusion and exclusion criteria, a total of 26 studies were selected. Results: Oropharyngeal cancer is related to HPV-positive patients, and its incidence is higher in men. It presents a growing increase in young adults. However, the prognosis and survival rates are favorable. Conclusion: There is a growing relation between oropharynx SCC and HPV in young and adult males, which emphasizes the importance and need for efforts to improve diagnosis, treatment, and prevention of new cases. Further studies are needed to determine the epidemiological impact and this relation in the long term.
Experiencing pregnancy in the context of lupus and antiphospholipid syndrome: a grounded theory
Authors: Souza Rebeca Rosa de , Barreto Mayckel da Silva , Teston Elen Ferraz , Ruiz Mariana Torreglosa , Pizzol Erika dos Santos Ratuchnei Dal , Furlan Mara Cristina Ribeiro , Salci Maria Aparecida , Marcon Sonia Silva
Published: August 2024

ABSTRACT Objective: To understand the meanings attributed to pregnancy in the context of Lupus and antiphospholipid syndrome by women and healthcare professionals. Method: Qualitative research, using Symbolic Interactionism as a theoretical framework and Grounded Theory, a constructivist perspective. Data were collected between January and August 2022, through online interviews with 27 women with Lupus located on the social network Facebook and in-person or remote interviews with 12 healthcare professionals. Results: The theoretical model constructed has two categories: “Equal conditions, distinct experiences: experiencing the gestational process” shows that obstetric complications and lack of connection with healthcare professionals trigger negative meanings to the experience; and “Therapeutic management interfering in the attribution of meanings to the experience”, demonstrates that the way women interact with healthcare professionals and how they manage treatment favors a positive reframing. Final considerations: The meanings attributed to pregnancy are elaborated and modified according to the interpretation of previous and current experiences, healthcare trajectory and interactions with healthcare professionals. Previous guidance, planning, bonding and trust in healthcare professionals enable positive meanings, while obstetric complications, unqualified assistance and lack of bonding with professionals provide negative meanings.
Pandemia de COVID-19 e comportamento suicida de pessoas adultas: revisão sistemática de estudos observacionais
Authors: Miranda Priscilla Ingrid Gomes , Silva Júnior Fernando José Guedes da , Sales Jaqueline Carvalho e Silva , Parente Adriana da Cunha Menezes , Costa Ana Paula Cardoso , Monteiro Claudete Ferreira de Souza
Published: August 2024

RESUMO Objetivo: Analisar as evidências científicas sobre impacto da pandemia da COVID-19 no comportamento suicida de pessoas adultas. Método: Revisão sistemática, realizada de junho a outubro de 2022, nas bases de dados: MEDLINE/PubMed, Biblioteca Virtual em Saúde, Excerpta Medica database, Cumulative Index to Nursingand Allied Health Literature, Literatura Latino-Americana e do Caribe em Ciências da Saúde, PsycINFO, Web of Science, Scopus, Science Direct e Google Scholar. A seleção, a extração dos dados e a avaliação da qualidade metodológica, por meio da ferramenta Methodological Index for Non-randomized Studies, foram realizadas. Considerando que a maioria dos estudos avaliados apresentaram diferenças metodológicas significativas, optou-se por realizar síntese qualitativa dos dados. Resultados: Foram encontrados 2112 artigos, dos quais foram selecionados oito artigos que analisaram o impacto da pandemia da COVID-19 no comportamento suicida de pessoas adultas. Conclusão: A pandemia da COVID-19 influenciou no comportamento suicida de pessoas adultas no mundo, em especial, quando relacionada a raça, gênero, idade, religião, problemas socioeconômicos, familiares, legais e a transtornos mentais pré-existentes, o que ocasionava maior propensão ao ato.
A FORMAÇÃO DIDÁTICO-PEDAGÓGICA DE LICENCIANDOS EM FÍSICA EM UM CONTEXTO DE DUPLA MODALIDADE: ALGUNS DESENCONTROS
Authors: Lima Augusto Cesar Araujo , Bozelli Fernanda Cátia
Published: August 2024

RESUMO: Esta pesquisa, de natureza qualitativa, buscou investigar indícios da formação didático-pedagógica de licenciandos em Física sob o contexto de um curso de dupla modalidade de formação. O corpus da pesquisa foi desenvolvido a partir do acompanhamento de licenciandos ao longo de duas disciplinas de estágio supervisionado, durante o planejamento e a execução de uma sequência de aulas. A partir de gravações audiovisuais, os enunciados produzidos pelos licenciandos foram transcritos para análise a posteriori. A constituição e interpretação dos dados fundamentaram-se no referencial teórico e metodológico da Análise de Discurso de linha francesa. A análise dos discursos dos licenciandos revelou a mobilização de conhecimentos didático-pedagógicos de diferentes bases epistemológicas e algumas habilidades previstas ao professor pelo projeto pedagógico do curso, entretanto indicou a promoção de uma formação didático-pedagógica de maneira desarticulada, o que pode contribuir para o distanciamento do futuro professor de um perfil crítico.
Mundo de la vida cotidiana de mujeres trabajando en café con piernas. Análisis comprensivo
Authors: Inostroza Matías Reyes
Published: August 2024

Resumen El trabajo tiene por objeto producir conocimiento, en una línea comprensiva/socio-fenomenológica, respecto a significados asociados a experiencias de mujeres trabajando en un café con piernas de la ciudad de Concepción, estableciendo elementos comparativos con cafeterías -del mismo tipo- ubicadas en Santiago. La vida cotidiana en el café construye un espacio-tiempo específico en donde, partiendo de una relación de compra/venta, se exacerban códigos de interacción y dan origen a la gramática del café con piernas. Tanto así que consumir un consumo es el nombre que trabajadoras dan a comprar un café en este tipo de local. El ejercicio socio-fenomenológico, acompañado de técnicas cualitativas y etnográficas, permitirá repensar procesos sociohistóricos en donde -a partir del consumo- se producen tensiones valórico-normativas en torno a discursos conservadores, neoliberales y posfeministas.
A Tropicoporus species among the types of Fulvifomes swieteniae
Authors: Salvador-Montoya Carlos Alberto , Popoff Orlando Fabián , Drechsler-Santos Elisandro Ricardo
Published: August 2024

Abstract Fulvifomes swieteniae, is considered a synonym of F. cedrelae based on morphological, molecular, and ecological data. The type materials of F. swieteniae were revised in this work and based on our morphological observations and a reappraisal of the literature, the holotype fits the taxonomic concept of F. cedrelae, while the paratype corresponds to Tropicoporus linteus. Given these facts, the paratype of F. swieteniae is determined as T. linteus by perennial basidioma with a hyphal system that is monomitic in the context and dimitic in the trama of the tubes, hymenial setae, and colored basidiospores that become darker in KOH solution.
Antitumoral activity of Amazon plant species: extracts of Apuleia leiocarpa induce apoptosis and autophagy in lung tumor cell line
Authors: Azevedo Samir Vieira de , Ribeiro Rachel da Silva , Paixão Isabel Oliveira da , Barra Ivoneide Maria Menezes , Silva Milton Nascimento da , Silva Jesiel Cardoso Furtado da , Castelo-Branco Morgana , Fernandes Janaina
Published: August 2024

Abstract Non-small cell lung cancer (NSCLC) is one of the most common malignant tumors. Chemicals and target-directed therapy have been used to treat these tumors, but the development of resistance has hampered patient treatment. Thus, many researchers are seeking new compounds that are capable of reversing resistance. Plants from the Brazilian Amazon, such as Apuleia leiocarpa, represent an alternative source of new compounds with the potential to treat lung cancer. Increasing concentrations of A. leiocarpa extracts (25, 50 and 100 µg/ml) from stem, sapwood, root, and stem bark were tested against an NSCLC cell line (H460) for 48 h. The dichloromethane-stem (ALE3) and ethanolic-stem bark (ALE5) extracts inhibited cell viability and were further evaluated for apoptosis, loss of mitochondrial membrane potential (MMP), and expression of proteins belonging to the apoptotic and autophagic pathway. The results indicated that ALE3 and ALE5 induced dose-dependent apoptosis and loss of MMP, and while ALE3 induced the expression of apoptotic markers p53 and active caspase 3, ALE5 induced the expression of autophagy markers Beclin-1, ATG12 and LC3II. This study demonstrates for the first time that Apuleia leiocarpa possess significant antitumoral potential to fight lung cancer.