bluuebunny/crossref_metadata_2025 huggingface dataset:
Transfer Pricing Implications for the Cannabis Industry
Authors: Castro Jurado S.
Published: July 2024

The US cannabis industry encounters substantial tax challenges stemming from the classification of cannabis as a Schedule I controlled substance and the implications of section 280E of the Internal Revenue Code. To mitigate the adverse tax treatment imposed by this section, cannabis companies can employ various transfer pricing strategies. Vertical integration strategies, which allow companies to segregate activities across distinct business units within different industry verticals, serve to maximize the cost of goods sold calculation while minimizing the impact of section 280E. However, it is essential to recognize that such strategies also subject cannabis companies to transfer pricing regulations under section 482 of the Internal Revenue Code. Adequate transfer pricing documentation plays a crucial role in supporting pricing structures and minimizing tax exposure.
Commission
Authors: Xygka A.
Published: July 2024

This overview highlights the Commission’s closing of the infringement procedures against (i) Hungary with respect to transposition of the EU Anti-Tax Avoidance Directive (2016/1164), (ii) Spain with respect to improper implementation of the EU Tax Dispute Resolution Mechanisms Directive (2017/1852), and (iii) Greece regarding the transposition of DAC7 (2021/514) into national law; as well as (iv) the opening of an infringement procedure against four Member States for failure to exchange information under DAC7 (2021/514); the sending of reasoned opinions to (v) six Member States for failure to transpose the EU Public Country-by-Country Reporting Directive (2013/34), (vi) six Member States regarding the transposition of the EU Minimum Taxation Directive (2022/2523), (vii) Spain to change the taxation of non-resident taxpayer capital gains paid in instalments, (viii) Sweden to amend its rules on preliminary income taxation of foreign contractors; (ix) the referral of Spain to the ECJ for restrictive conditions of tax deferrals under the EU Merger Directive (2009/133); (x) the opening of a call for applications for members of the revamped platform for tax good governance; and (xi) the presentation of the 2024 European Semester Spring Package.
Analysis of the reform of the petroleum industry management system and the construction of market mechanisms
Authors: Zhang Ruihai
Published: July 2024

With China's reform and opening up, the marketing process of the petroleum industry is still lower than our national economy. Which the market mechanism in the oil industry plays a very important role, at the same time to the national economic development also laid the foundation. Under the background development of globalization, how to improve the oil supply capacity and the enterprise's own competitiveness become the the main research topics and directions, based on this, this paper analyses the management system and market mechanism in the petroleum industry by standing in the petroleum market in China. Laying the foundation for the improvement of the system.
An exploration of the regulatory regime of the Indian nuclear industry
Authors: Baul Jordon
Published: July 2024

India has always attached great importance to the development of its nuclear industry. India's nuclear industry started early with the establishment of the Atomic Energy Commission (AEC) in 1948 and the Department of Atomic Energy (DAE) in 1954. The current management system in India is that the Prime Minister exercises the highest decision-making power, the Atomic Energy Commission assists the Prime Minister in decision-making; the Department of Atomic Energy is in charge of the nuclear industry; research and development institutions and state-owned enterprises under the Department of Atomic Energy implement specific decisions. The characteristics of India's nuclear industry system are: direct supervision by the Prime Minister and full safeguards; high degree of centralisation and unified management; integration of the military and civilian sectors and the use of the civilian sector as a cover for the military; and adherence to the “"three-step” nuclear energy development route. India's remarkable achievements in the face of a prolonged international embargo are attributable to the nuclear industry management system that has been in place in India for more than 60 years, which is worthy of our reference.
Defect “ghosting” as a result of the interaction of paper and printing ink. from science to production
Authors: Vanaga D. , Kalnins M. , Grinfelds U. , Treimanis A.
Published: July 2024

The result of the paper and the quality depends on various interconnected mechanical, physical and chemical processes what are affected by material properties, reset technologies, equipment and the condition of the production premises in the Print industry especially in the printing processes. Due to the complicate technological processes different defects can appear during the printing process which reduces the quality of production and causes financial loss. One of the main leading Printing company of Latvia “Livonia Print” initiated to explore and find solutions – to reduce or eliminate the risk of GH. GH has not been sufficiently studied so far. Consequently, there is not much specialized, professional literature available. Research sample of printing is taken from a real order, album, and it was printed under real production conditions. The result of the research is to reduce or completely eliminate risk of GH occurrence in the production of high-class printed works (albums, catalogues, etc).
eHMI on the Vehicle or on the Infrastructure? A Driving Simulator Study
Authors: Lingam Shiva Nischal , De Winter Joost , Dong Yongqi , Tsapi Anastasia , Van Arem Bart , Farah Haneen
Published: July 2024

Automated vehicles (AVs) may require the implementation of an external human-machine interface (eHMI) to communicate their intentions to human-driven vehicles. The optimal placement of the eHMI, either on the AV itself or as part of the road infrastructure, remains undetermined. The current driving simulator study investigated the effect of eHMI positioning on human driving behavior, during the approach and execution of right turns at T-intersections. Forty-three participants drove under three conditions: absence of eHMI, eHMI on the AV (eHMIv), and eHMI integrated into the infrastructure (eHMIi). Participants encountered AVs that either yielded or did not yield to their vehicles. The results regarding the placement of the eHMI showed that both concepts are advantageous, but for different reasons. eHMIv was appreciated because implicit and explicit communication are congruent, although the AV must first be visually identified to respond to it. eHMIi was appreciated because a familiar cue is always at a known location in the environment; as a result, participants braked earlier for the intersection and came less close to the AV (which can be interpreted as a safety advantage or efficiency disadvantage). Although there are limitations to a driving simulator study like this, this research provides important insights into the fundamental question of how information placement affects drivers’ visual attention demands and driving behavior, topics that are important in view of the development of future cities.
Effects of the Style of Teaching and Emotional Intelligence on Learning Outcomes Dribbling in Basketball Games
Authors: Hamonangan Hamonangan
Published: July 2024

This study aims to determine the effects the style of teaching and emotional intelligence the results of dribbling in the game of basketball In addition, research also aims to determine the effect of motivation on both the teaching style. Teaching style in this study is the inclusion of teaching styles and self check style, and emotional intelligence to learn the emotional intelligence to learn high and low emotional intelligence. Research conducted at the MAN1 Medan academic year 2014/2015. The research method is an experiment with a 2x2 ftreatment by level design with sample size of 52 people. The results of this study are as follows:(1) overall there is a difference between teaching styles Inclusion and teaching styles Self Chek of dribbling in basketball games learning outcomes, (2) for students who have high emotional intellegence to learn, giving Inclusion teaching style to give a better effect than Self Check teaching style on learning outcomes dribbling in basketball games, (3) for students who have low emotional intellegence ,the provision of Self Check teaching style to give a better effect than the Inclusion of teaching styles to learning the dribbling in basketball games, and (4) there is interaction between the teaching style with emotional intelligence towards learning outcomes dribbling in basketball games.
Increasing Student Activity and Learning Outcomes in Online Learning at SMPN 10 Serang City
Authors: Sulasiah Yayah
Published: July 2024

The purpose of this study was to increase the activity and learning outcomes of Civics through the learning method of Giving Assignments with Video Media for Class IX A students of SMPN 10 Serang City. This research is classroom action research, and the hypothesis in this study is that activeness and learning outcomes can be increased by using the Assignment Method with Video Media. The subject who took the action was the teacher (researcher) with the Civics subject teacher as an observer). The results of the study showed that using the Assignment Using Video Media method turned out to be more effective in the learning process, as indicated by increased activity and student learning outcomes: 1) . The application of learning assignments with video media can increase student activity in Civics lessons, namely in the Pre-Cycle 57.84%, Cycle I 67.88%, Cycle II 75.68% of the total 34 students. 2). Student learning outcomes increased as indicated by an increase in the average student pre-cycle (56.6) or 38% of students completed, Cycle I averaged (70.85) or 73% and in Cycle II the average increased to (75, 29) or 94%. Based on the results of this study it can be concluded that learning Citizenship Education using the Assignment Learning method with Video Media is more likely to increase student activity and learning outcomes when compared to learning using the lecture method
Teacher's Strategy in Class Management in the Subject of Pancasila and Citizenship in Class VII A SMP Negeri 1 Kragilan
Authors: Indah Magfiroh Sri , Ferani Nabilah Estrella , Mukhlis Mukhlis
Published: July 2024

Classroom management strategies that can affect the learning process and the importance of the teacher's role in managing the class in order to improve student learning, especially Pancasila and citizenship education teachers, who in their lessons teach more about values, ethics, manners and discipline. The purpose of this study is to explain how the teacher's strategy in managing the Pancasila and civic education subjects in class VII A of SMP Negeri 1 Kragilan. This study uses a qualitative method with a descriptive approach. Data collection techniques using observation, interviews and documentation. Data analysis techniques were carried out with three stages of activity, namely data reduction, data presentation, and then drawing conclusions. The results of this study the strategy used by the teacher in class management in the subject of Pancasila Education and citizenship in class VII A of SMP Negeri 1 Kragilan must be able to pay attention to the characteristics of students, because not all students have the same characteristics or abilities and they also come from different backgrounds. different. Student characteristics are one of the learning design variables that are related to student backgrounds. That way, learning can be designed according to aspects that exist in students such as general abilities, expectations of learning, and their physical and emotional characteristics.
Use of Media Video Learning in Increasing Student Interst in Learning on Civic Education Subjects in SMAN 8 Serang City
Authors: Agustin Fhanisa , Ayu Puspita Diah , Hafidin Hafidin
Published: July 2024

The modern technology that develops today in the field of communication with products such as hardware and software equipment presented today has affected the entire sector including in the education sector. The use of communication technologies for educational activities, educational technologies, as well as educational media is necessary in order to learn to teach. Education is an urgent need in the future. Technological development is one of the media that is based on video learning as a tool that helps in the delivery of materials or references used by teachers or students.  The aim of this study is to know the influence of video learning media in increasing student interest in SMAN 8 Serang City. This research uses qualitative research methods with a descriptive approach. This study is a field research. (field research). Research results show that learning using video learning media has a significant impact on student learning interests.
Analysis of the Effect of Foreign Direct Investment, International Tourism Receipts, and Exchange Rate on GDP in ASEAN-4
Authors: Choirunnisa Hanifah , Sishadiyati Sishadiyati
Published: July 2024

The dynamically evolving global economy creates great challenges for policy makers. Southeast Asia as a regional economic driver seeks to strengthen strategic measures through ASEAN. However, economic fluctuations become a problem as the economy grows in the region. The purpose of this study is to analyze the effect of Foreign Direct Investment, International Tourism Receipts, and Exchange Rate on Economic Growth in four ASEAN countries (Indonesia, Malaysia, Thailand, and the Philippines). The methodology used is panel data regression with a time span from 2013 to 2022, focusing on four ASEAN countries. The independent variables in this study are foreign direct investment, international tourism revenue, and exchange rate, while the dependent variable is gross domestic product. The results showed that the variables of international tourism receipts and exchange rates had a significant effect on economic growth, while the variable of foreign direct investment had no effect on economic growth.
Language Borrowing in Mqapheli Mngadi's Cartoons: A Socio-Stylistic Critique
Authors: Zwelakhe Dlamini Sizwe
Published: July 2024

The aim of this research article is to examine language borrowing in Mqapheli Mngadi’s cartoons, and this is done by considering loan-words as one of the language borrowing processes. While the study adopts ethnography of communication as the main theory, to guide the analysis of the qualitatively textually analysed data, the study is conceptually grounded on socio-stylistics. This is because one of its aims is to critically evaluate the socio-stylistic significance of language borrowing in Mngadi’s selected editorial cartoons. The findings of the study demonstrate that Mngadi employs loan-words to artistically depict context, culture and setting in his cartoons. It was also discovered that the cartoonist, in some instances, uses loan words because there are no isiZulu equivalents. On the same note, he uses them when a more suitable word is preferred, so that the cartoons are more relatable.
Pemberdayaan Masyarakat untuk Pengendalian Penyakit Ayam dan Mencegah Penyebaran Avian Influenza di Desa Oenaek
Authors: Marni Marni , Limbu Ribka , Sianturi Hery Leo
Published: July 2024

Pemberdayaan masyarakat dalam mengendalikan penyakit unggas dan menghindari penyebaran Avian Influenza merupakan langkah penting menuju peningkatan ketahanan pangan nasional, menurunkan kerugian ekonomi pada peternakan, dan menjaga kesehatan manusia. Pengabdian Kepada Masyarakat ini berupaya meningkatkan kesejahteraan masyarakat dengan memperkuat kelompok peternak ayam. Pemberdayaan dilakukan melalui pelatihan dan demonstrasi teknologi peternakan ayam, serta peningkatan dukungan dan kolaborasi masyarakat terhadap kelompok peternak ayam di Desa Oenaek. Strategi pelaksanaannya bersifat partisipatif yang meliputi kegiatan diskusi dan pertukaran ide antar kelompok peternak ayam, serta pemanfaatan internet dan media sosial untuk menambah pengetahuan. Temuan menunjukkan bahwa pelatihan dan demonstrasi teknologi peternakan ayam sangat bermanfaat dalam meningkatkan keterampilan dan pengetahuan kelompok peternak ayam dalam memecahkan kesulitan seperti menangani penyakit ayam dan mencegah penyebaran Avian Influenza. Pasca dilaksanakannya inisiatif pemberdayaan kelompok peternak ayam, dukungan dan kolaborasi masyarakat terhadap kelompok peternak ayam di Desa Oenaek semakin baik. Hal lain penting untuk memperluas frekuensi dan intensitas pelatihan dan demonstrasi teknologi peternakan ayam, serta kolaborasi antar kelompok peternak ayam di Desa Oenaek. Selain itu, penggunaan internet dan media sosial sebagai cara untuk meningkatkan pengetahuan dapat digunakan untuk mencapai tujuan yang lebih baik. Hal ini diharapkan dapat meningkatkan produksi, kualitas peternakan ayam,  dan menurunkan risiko penularan penyakit serta meningkatkan derajat Kesehatan masyarakat secara umum dan masyarakat di Desa Oenaek secara khusus.
Edukasi Kebersihan Diri sebagai Upaya Pencegahan Dermatofit pada Siswa di SDK Kristen Raja Desa Teunbaun Kabupaten Kupang
Authors: Purimahua Sintha , Maku Grace , Missa Yudishinta , Oematan Grouse
Published: July 2024

Kegiatan pengabdian masyarakat dilakukan di Desa Teunbaun, Kabupaten Kupang, bertujuan untuk meningkatkan pengetahuan dan pemahaman siswa Sekolah Dasar Kristus Raja tentang kebersihan diri dan penyakit kulit, terutama dermatofit. Melalui kegiatan edukasi yang diselenggarakan untuk 30 siswa kelas 5 dan 6, tim pengabdian berhasil meningkatkan pemahaman siswa tentang faktor risiko, gejala, dan pencegahan penyakit kulit. Hasil edukasi yang dilakukan menunjukkan adanya peningkatan pengetahuan dan pemahaman siswa. Praktik kebersihan diri seperti mandi, menyikat gigi dan mencuci tangan secara teratur dipandang sebagai salah satu upaya yang dapat dilakukan untuk mencegah terjadinya penyebaran kuman maupun meningkatkan risiko penyakit kulit. Lebih lanjut kegiatan edukasi seperti ini perlu dilakukan secara berkelanjutan untuk dapat meningkatkan pemahaman siswa dan kesadaran mengenai pentingnya menjaga kesehatan.
Optimization of Atomic Layer Deposition Processes for Enhanced Semiconductor Performance
Authors: Katari Monish
Published: July 2024

Optimization of Atomic Layer Deposition (ALD) processes is critical for enhancing semiconductor performance, ensuring precise control over material deposition and thickness uniformity. This paper investigates various methodologies and strategies employed in ALD to achieve improved semiconductor device characteristics. Key factors such as precursor chemistry, deposition temperature, cycle time, and post-treatment techniques are explored to optimize ALD processes effectively. The study emphasizes the role of advanced characterization techniques in evaluating film properties and device performance enhancements resulting from optimized ALD processes.
İskandinav ülkelerinin dijital toplum seviyelerinin yeni bir TOPSIS uzantısı ile karşılaştırılması
Authors: Göktaş Furkan
Published: July 2024

Dijitalleşme, ülkelerin geleceğini belirleyen unsurlardan biridir. Bu nedenle ülkelerin dijitalleşme düzeylerinin karşılaştırılması önemli çok kriterli karar verme (ÇKKV) problemidir. Bu çalışmanın amacı, İskandinav ülkelerinin dijital toplum seviyelerinin objektif bir bakış açısı ile karşılaştırılmasıdır. Bu çalışmanın temel motivasyonu kriter ağırlıklarını içsel olarak belirleyen bir TOPSIS uzantısı ile bu amaca ulaşmaktır. Bu nedenle norm minimizasyonuna dayalı bir TOPSIS uzantısı (NM-TOPSIS) bu çalışmada önerilmiştir. NM-TOPSIS kriterlerin ağırlık vektörünü, alternatiflerin negatif ideal çözüme olan Öklid uzaklıklarının kareleri toplamını minimize edecek şekilde belirler. Başka bir deyişle alternatifleri en kötü durum senaryosu altında karşılaştırır. NM-TOPSIS alternatiflerin öncelik vektörünü, pozitif ideal çözüme uzaklığı minimum yapan ağırlık vektörü olarak belirler. NM-TOPSIS iki farklı konveks kuadratik optimizasyon problemine dayanır. Başka bir deyişle kriterlerin ağırlık vektörü ve alternatiflerin öncelik vektörü belirli bir şart altında tek olarak bulunur. NM-TOPSIS ve güncel OECD verileri kullanılarak yapılan uygulamada, Norveç’in dijital toplum seviyesinin en yüksek olduğu görülmüştür. Aynı kriter ağırlıkları kullanıldığında, TOPSIS sonuçları ve NM-TOPSIS sonuçları arasında yüksek düzeyde pozitif yönlü ilişki olduğu görülmüştür. Öte yandan kriter ağırlıklarındaki değişime bağlı olarak TOPSIS sonuçlarında önemli değişimler vardır.
Entre experiências e Memórias: narrativas de vida de migrantes brasileiros na Europa
Authors: Lessa Cláudio Humberto
Published: July 2024

Gláucia M. P. Lara, professora-pesquisadora da UFMG, tem se destacado na produção de trabalhos científicos no âmbito dos estudos do texto e do discurso a partir de diferentes vieses, tais como a teoria semiótica de Algirdas Julien Greimas e a ADF (Análise de Discurso Francesa). A autora realizou três estágios pós-doutorais, um dos quais se dedicou a investigar os efeitos de sentido produzidos por enunciados destacados na impressa francesa. Atualmente, contabiliza mais de 100 artigos publicados nos âmbitos nacional e internacional. Nos últimos anos, tem se dedicado ao estudo de temas sensíveis, visando compreender os sentidos produzidos por sujeitos migrantes a partir de suas narrativas de vida, interrogando as complexidades subjacentes aos processos migratórios. Um dos marcos dessas investigações foi a publicação do livro Vivendo do outro lado do Atlântico: histórias de brasileiros em Portugal, lançado pela Grácio Editor, em Coimbra, em 2021.
Faktor–Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah (SAK EMKM) Pada Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Kota Banjarbaru
Authors: Syifaul Uyun  , Supriyanto  , Suratno
Published: July 2024

Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi penerapan standar akuntansi keuangan entitas mikro, kecil, menengah (SAK EMKM) pada usaha mikro, kecil, dan menengah (UMKM) di Kota Banjarbaru. Metode penenelitian yang digunakan merupakan penelitian kuantitatif. Populasinya adalah seluruh UMKM yang ada di Kota Banjarbaru dengan jumlah 116 UMKM, sampel yang diambil yaitu 90 UMKM, teknik pengumpulan data menggunakan kuesioner, analisis data menggunakan analisis korelasi berganda, analisis korelasi parsial. Hasil penelitian menunjukkan bahwa, secara bersama-sama seluruh variabel berpengaruh secara sedang dalam mempengaruhi penerapan SAK EMKM pada pelaku UMKM di Kota Banjarbaru dengan nilai Ry1234 0,527, secara parsial tingkat pendidikan memiliki pengaruh positif yang rendah terhadap penerapan SAK EMKM dengan nilai 0,304 (p<0,05), pemahaman teknologi informasi dengan nilai korelasi 0,085(p>0,05) memiliki pengaruh yang sangat rendah terhadap penerapan SAK EMKM, pemahaman akuntansi dengan nilai 0,06 (p<0,05) memiliki pengaruh positif yang rendah terhadap penerapan SAK EMKM, serta sosialisasi dan pelatihan dengan nilai 0,264 (p<0,05) memiliki pengaruh positif yang rendah terhadap penerapan SAK EMKM.
Mittatarkkuutta puhelintekniikalla?
Authors: Nurmi Risto
Published: July 2024

Tässä artikkelissa tarkastellaan Trimble TDC150 Handheld -maastotallentimen sovellettavuutta arkeologisten maastotöiden mittaustehtäviin kolmen tapaustutkimuksen avulla. Kukin tapaustutkimus edustaa yhtä arkeologisten maastotöiden kolmesta päätyyppistä: inventointia, prospektointia ja kaivaustutkimusta. Koetutkimukset suoritettiin osana Oulun yliopiston arkeologian oppiaineen tutkimus- ja opetustoimintaa. Koetutkimusten perusteella voidaan todeta, että Trimble TDC on käyttökelpoinen ja riittävän mittatarkka dokumentointilaite arkeologisiin inventointi- ja prospektointitehtäviin, mutta tasokaivaustutkimusten mittaustehtäviin sitä ei voi tarkastelun perusteella suositella, sillä mittaustarkkuus käytännön olosuhteissa ei ole riittävä.
Comprehensive Review on the Flexure Behaviour of Corroded Reinforcement Concrete Beams Under Sustained Loads
Authors: Omar Al-Mortadha , Daud Sultan
Published: July 2024

This study presents a comprehensive review of the flexural behaviour of corroded Reinforced Concrete (RC) beams subjected to sustained loads. The investigation synthesizes extant literature to elucidate the complex interaction between concurrent stress and steel corrosion in RC members. Emphasis is placed on the critical necessity of conducting corrosion tests under continuous stress conditions to accurately simulate in-situ structural behaviour. The review encompasses previous numerical studies on deteriorated RC beam performance and provides a critical analysis of historical loading regimes designed to mitigate corrosion in loaded RC beams. Notably, the literature reveals conflicting findings regarding the influence of loading on corrosion rates and crack propagation, highlighting areas necessitating further research. The review also considers the effects of creep, shrinkage, and stress, with particular emphasis on long-term deflection characteristics. This comprehensive analysis aims to consolidate current knowledge and identify critical research gaps in understanding the flexural behaviour of corroded RC beams under sustained loads, thereby providing a foundation for future investigations in this domain.
Forecasting Robot Movement with Sensor Readings and Multi-Layer Perceptron Models
Authors: Sabeeh Sarah
Published: July 2024

Classification of sensor data plays a crucial role in different fields, aiding in important tasks like detecting faults, recognizing events and predicting maintenance needs. This research paper thoroughly explores the use of machine learning methods, in specific Multi-Layer Perceptron (MLP) networks, to classify sensor data. The dataset used in this study includes raw measurements from all 24 ultrasound sensors alongside their corresponding class labels indicating the robots actions (such as moving or turning left). The study tackles challenges like imbalanced classes, noisy signals, and striving for classification through a case study employing MLP models. Through conducting experiments and analysis, we fine-tuned the MLP models setup to achieve a 93.04% accuracy on the test dataset. Additionally evaluation metrics like precision, recall and F1 score highlighted the models effectiveness across different classes. A comparison with Support Vector Machines (SVM) and Logistic Regression models highlighted the performance of the MLP model. These results not only show the effectiveness of MLP networks but also provide valuable insights into best practices, for classifying sensor data. Through examining the intricacies of sensor data analysis and classification this study contributes to enhancing our knowledge of applying machine learning to real world challenges.
Enhancing Robotic Grasping Performance through Data-Driven Analysis
Authors: Sabeeh Sarah
Published: July 2024

In automation, reliability in robotic grasping in dynamic environment is still a problem encountered. Further, there is the need to consider deep learning methods, as traditional approaches are not easily flexible in dealing with different objects and situations. In this work, we aim to analyze how well deep neural network models perform in predicting grasp strength based on data collected from the Smart Grasping Sandbox simulation trials. Hence, the proposed approach for analyzing the joint positions, velocities and efforts led to the design of a deep neural network for improving robot grasp performance. The question here could is if deep learning could help better predict grasp stability. To implement the method, we underwent rigorous data pre-processing such as outlier detection, and feature normalization and employed a structured neural network model for training. Our model got a training accuracy of nearly 99% and the test accuracy of nearly 96% demonstrating significant promise. These results were also better than CNN and LSTM where their accuracy rate was 94.12% and 91.81%, respectively. High deep learning performance was proven in robotic grasping, which can contribute to the creation of more flexible and sophisticated robotic platforms. This work also provides the foundation for subsequent research in robotics and automation, with emphasis on the role of data-driven methods in robotic grasping tasks.
Spraying With Electrostatic Charging for Efficient Pesticide Application
Authors: Hussain M.D. , Alam M.
Published: July 2024

Some parameters of electrostatic charging of spray drops which influence the amount of spray deposit and drift are discussed. Methods of spray drop charging and spray current measurement have been outlined Spray deposit increased with charged sprays and simultaneously the drift was reduced. As a result environmental pollution from spray application was very less.
A Dynamic Programming Model of Storage, Release and Import of Foodgrains
Authors: Bala B. K. , Satter M.A. , Huq M.M.
Published: July 2024

A dynamic programming model for storage, release and import of food grains is presented. The model was programmed in BASIC and has been applied to the foodgrain management system in Bangladesh. This model and program are designed to teach dynamic programming with application in grain storage management.
Performances of Animal Driven Sugarcane Crusher
Authors: Zaman M. A. , Sarker R.I. , Huq M.M. , Hossain S. M. I. , Abdullah M.
Published: July 2024

An experimental study was undertaken to determine the working capacity of the draft animals in driving a suagrcane crusher and the performance characteristics of the crusher. The power requirement for driving a crusher, as obtained fom this study, were 0.52 kW to 1.94 kW depending on the feeding rate of sugarcane. Two pair of animals, when driving the crusher, were found to produce 0.57 to 2.11 kW at speeds ranging from 2.3 to 4.3 km/h. The crushing capacity and juice extraction capacity varied within the range of 149 to 205 kg/h and 64 to 110.5 kg/h, respectively Gur recovery from the sugarcane was from 8 to 9.6 percent.
Effect of Power Tiller Weight on the Field Performance
Authors: Hossain M.M. , Alam M. M. , Islam A.K.M. Saiful
Published: July 2024

A power tiller having rated power of 6.71kW and weight of 350kg was tested to determine the optimum weight of power tiller for better tractive performance. The experiment was conducted in uncultivated land (silty loam, 12.66% m.c.(d.b.)). The maximum drawbar power was found to be 0.545kW with the present weight at the speed and slip of 0.344(m/s) and 31.5(%) respectively. With the addition of extra weight of 40kg at the speed and slip of 0.368(m/s) and 26.4(%) maximum drawbar power of 0.82kW was obtained. The draft at maximum drawbar power was 1.57, 1.62, 2.21, 2.06, 2.25 kN for the extra weight of 0, 20, 40, 60 & 80 kg respectively.
Optimal Allocation of Resources for Bangladesh Agricultural University Farm
Authors: Hossain A.H.M.S. , Razzaque M.A. , Rahman M.L.
Published: July 2024

A linear programming model was applied to the Agricultural Farm of Bangladesh Agricultural University, Mymensingh to obtain the optimal allocation of resources and thus to maximize profit. The resources used in the LP model were land draft power, animal power, Irrigation water & fertilizer. The data of three consecutive year's of the farm were used to demonstrate the potentiality of optimization and it yields the higher return as compared with the actual return from the farm.
Determination of Thermal Diffusivity of a Maize Cob
Authors: lslam M. T. , Zami M. A. , Islam M. A.
Published: July 2024

This study is concerned with the development of temperature profile inside a maize cob. There was no significant difference in the temperature distribution through the central region during heating or cooling. A faster temperature response was noticed in the germ part. The resistance to heat flow seems to be considerable in a region between the germ and the root of the kernels. Airflow has no significant effect on the temperature distribution, at least within the velocity range of 1.14 m/s to 2.33 m/s. Thermal diffusivities were calculated by graphical method and found to be in close agreement with the results for other cereals.
Studies on Physical Properties of Alkyl Chloride Treated Flax Fibre
Authors: Rahman M. A. , Sarker A. K.
Published: July 2024

Flax fibre was treated with alkyl chlorides and physical properties of treated fibres were studied. The results show that elongation increases with the increased size of the alkyl groups. Dodecyl chloride treated fibres exhibit significant improvement in extensibility (12.5%). Fibre strength decreases with the increase of reaction time as well as with the increased size of the alkyl groups. The fibre treated with higher alkyl chloride shows more moisture reduction.
Physical Properties of Sugarcane
Authors: Hossain S. M. I. , Hussain M. D. , Zaman M. A.
Published: July 2024

Specific weight and specific volume of 9 sugarcane varieties were determined in Agricultural Engineering Workshop of Bangladesh Sugarcane Research Institute (BSRI) at Ishurdi and crushing strength of 6 sugarcane varieties was determined in the Material Testing Laboratory of the Department of Farm Structure, Bangladesh Agricultural University (BAU), Mymensingh. The highest specific weight was 1.1942 g/cc for variety Isd 2/54 and the lowest was 1.0585 g/cc for variety Nagarbari. Consequently the highest specific volume was 0.9447 cc/g for variety Nagarbari and the lowest was 0.8374 cc/g for variety Isd 2/54. The variety Isd 2/54 was found to have longest internodes (111 cm) followed by variety Isd 20 and the shortest internode (83 cm) was found in variety Isd 22. The crushing strength of variety Isd 2/54, Isd 20, Isd 21, Isd 22, L. Jaba-C and Nagarbari were found to have increasing trend from bottom to top while variety Isd 16 showed decreasing trend from bottom to top. The crushing strength of the bottom parts of the stalks of six variety of sugarcane were in the range of 15.5 to 25.5 kg/cm. It was observed that the relation between crushing strength and the diameter of the stalk or its position from the ground level was not statistically significant.
Performance of Power Tiller Mounted Boom Sprayer
Authors: Islam A. K. M. S. , Hossain M. M. , Hussain M. D. , Sarker R.I. , Alam M.
Published: July 2024

A power tiller mounted boom sprayer having six nozzles was tested and evaluated in the laboratory of the Department of Farm Power and Machinery, BAU, Mymensingh. A centrifugal pump driven by the engine flywheel through a V-belt was used to supply the spray liquid to the nozzle. The nozzle pressure was dependent on the speed of the engine. Maximum pressure of 0.8 kg/cm² was obtained at an engine speed of 2000 rpm. A maximum throughput of 174 l/hr was obtained at the pressure of 0.8 kg/cm² and a minimum of 140 l/hr was obtained at a pressure of 0.44 kg/cm². The drift increased with the increase in wind speed. The drift was 1.63% and 7.45% at the wind speed of 2 m/s and 10 m/s, respectively. The spray deposition per unit area was dependent on the forward speed of the power tiller. During the tests, the deposition rates were 400 l/ha and 455 l/ha at the engine speed of 2000 rpm and 1480 rpm, respectively. Deposition rate increased with the decrease in fluid level in the tank. A constant throughput could not be maintained by changing the engine speed because of non-linear relationship between the rate of change of discharge and the forward speed. The cost of construction of the power tiller mounted sprayer was TK. 5000 and the operating cost per hectare was Tk.135.
Impact of Homestead Forestry on Domestic Energy Supply - A System Dynamic Approach
Authors: Satter M. A. , Hossain M. M. , Ayubuddin M. , Islam M. R. , Islam A. K. M. S.
Published: July 2024

A microlevel study on the homestead forest and energy consumption for cooking was conducted covering three villages. A system dynamics model was developed to identify the impacts of present trend of cutting plant, plantation rate and energy consumption for cooking on the homestead forest for the next two decades from 1990. Two policies, enhanced plantation rate and a ban on cutting plant from outside homestead i.e. natural forest, were incorporated in the model. The results show that if the present trend of per capita consumption of energy continues, homestead forest will be declining. But with the adopted policies natural forest depletion could be stopped and homestead forest would be increasing. An increase of 7.6 per cent per capita energy is observed in the year 2010, though a ban exists on collection of fuel wood from natural forest. For national level planning it is proposed that the availability of energy and its use, and the consequences interfering availability and use can very well be modeled by applying the system dynamics methodology.
An Approach to The Suitability of Mechanization in Barind Area
Authors: Satter M. A. , Quaiyum M. A. , Khan M. I.
Published: July 2024

In this paper an attempt has been made to analyse the present status of agricultural mechanization in the actual Barind tract of Bangladesh. Discussions have been concentrated on the suitability of mechanization and use of draught power, overall socio-economic status of the population, soil conditions, water availability and cropping pattern in the region. The mechanization policy has been analysed both in terms of energy consumption and economic cost relations maintaining soil structures. While using mechanical power, the two wheel tractors have been found suitable rather than the four wheel tractors.
A GPSS Model for Reliability of a Simple Sugar Manufacturing System
Authors: Ziauddin A. T. M.
Published: July 2024

A GPSS model was developed to study the system reliability of a simple sugar production system. Three experiments were conducted to find out the better course of action in improving a sugar mill system performance. The model could be applied to other similar production systems.
Performance of Manually Operated Mustard Oil Mill Used in Nepal
Authors: Shrestha D. S. , Tiwari J. , Hussain M. D. , Zaman M. A. , Ahiduzzaman M.
Published: July 2024

Manually operated mustard oil mill used in Nepal has been described in this paper. Operating procedure and force analysis have been done. The result obtained from force analysis is used to estimate the pressure exerted to crush the mustard seed. The oil extraction pattern under different operating conditions at different batch sizes is determined. 20 kg batch is found optimum and 69.16% of the total oil content is extracted. The pressure developed is only 1.36 MPa which is much less than the recommended value of 7.85 MPa. The efficiency of oil extraction can be increased mainly by increasing the pressure applied on the mustard seeds; increasing the arm length of the crossed beam and/or Increasing the compression beam distance would give increased applied pressure. Some physical properties of mustard seed have been described.
Avaliação de eficiência antibacteriana do sabonete manipulado com óleo essencial de Bergamota
Authors: Fernandes Valverde Marcella Mayara
Published: July 2024

Os óleos essenciais têm sido amplamente utilizados em produtos de cuidados pessoais devido às suas propriedades terapêuticas, incluindo atividade antimicrobiana. No entanto, poucos estudos investigaram a eficiência antibacteriana específica do óleo essencial de bergamota em sabonetes. A metodologia da pesquisa é caracterizada como experimental, envolvendo a manipulação dos sabonetes com óleo essencial de bergamota nas concentrações de 5% e 10% e a avaliação da eficiência antibacteriana de cada concentração. Foram utilizados neste trabalho as bactérias Escherichia coli; Enterococcus faecalis; Pserdomonas aeruginosas; Klebsiella pneumoniae; Staphylococcus aureus e Fungos Candida Krusei, considerando a representatividade das diferentes espécies bacterianas. Nossos resultados demonstraram durante as análises, o óleo essencial de bergamota não inibiu o crescimento bacteriano, exceto para o Staphylococcus aureus, que mostrou um halo de inibição. O teste foi repetido seis vezes com diferentes concentrações de sabonete, mas os resultados permaneceram consistentes.
Causes of the Multiplicity of Jurisprudential Narratives in Hanafi Fiqh
Authors: Nadi Basir Ahmad
Published: July 2024

In the Hanafi school of thought, similar to other Islamic jurisprudential schools, there exist multiple narratives and theories. These theories, transmitted from Imam Abu Hanifa and his disciples, sometimes show differences in opinions and perspectives on various issues. The diversity of these narratives is based on the multiplicity of reports from these esteemed imams, which have several underlying causes. These causes can be identified through the texts of jurisprudential and legal theory books and the history of Islamic jurisprudence. Scholars in this field have discussed these topics in their works, attributing the multiplicity of narratives to various factors. Among the first to systematically enumerate these causes was 'Allamah Balyghi. Following him, other scholars such as Ibn Amir al-Hajj, 'Allamah Ibn Abidin al-Shami, and 'Allamah Dehlavi have extensively explained these causes and provided examples. This research aims to investigate the reasons for the multiplicity of jurisprudential narratives in Hanafi Fiqh using a descriptive-analytical method based on library resources. After discussing and examining these causes, four primary reasons for the multiplicity of narratives in the Hanafi school are identified: (1) misunderstandings in the interpretation of the Imam's views, (2) lack of awareness of the Imam's latest and most authoritative opinions, (3) the consideration of Qiyas (analogical reasoning) and Istihsan (juridical preference), and (4) the original intent of the ruling and precautionary measures. These aspects will be addressed in the discussion.
A Study of Financial Rights of the Infant from the Perspective of Hanafi Jurisprudence
Authors: Haqani Abdul Khaliq
Published: July 2024

Infants, as individuals independent from their parents, have their human rights constantly emphasized. Accordingly, the Islamic faith, specifically Hanafi jurisprudence, has defined duties and responsibilities for parents regarding their children from the very beginning of childhood. An infant is referred to as a nursing child who has just started life after birth. In Hanafi jurisprudence, based on the content of verse 67 of Surah Al-A'raf, childhood starts from the fetus and continues through birth until the child reaches maturity and becomes a young adult. Given the violation of infant rights, it is necessary to address the financial rights of the infant, covering expenses from the fetal stage to post-birth costs, including inheritance and bequests. Every financial entitlement and obligation for the child is the responsibility of the parents. The question arises, what financial rights does a child have according to Hanafi jurisprudence? The child is entitled to rights such as inheritance, bequest, endowment, gift, Aqeeqah, and maintenance, including food, clothing, and shelter. Through library research and a descriptive-analytical method, the findings reveal that, from the perspective of Hanafi jurisprudence, a child is entitled to financial rights such as inheritance, maintenance, Aqeeqah, circumcision, Tahnik, and similar rites after birth. Throughout history, the responsibility of human societies towards the child has been significant, with the primary responsibility lying with parents to protect them from harm and fulfill the rights emphasized by Islam. This includes ensuring their personal and social security with kindness and care, focusing on their financial rights such as inheritance, endowment, and maintenance, and addressing their education, physical and mental health, and all aspects of their lives as emphasized in Hanafi jurisprudence.
Association of Sexual Dysfunctions and Sociodemographic Characteristics among Married Couples
Authors: Mohammad Mostafizur Rahman
Published: July 2024

Background: Sexual dysfunction is a prevalent issue that affects the quality of life and marital satisfaction among couples. This study aims to explore the association of sexual dysfunction with various sociodemographic characteristics among married couples in Bangladesh.
Methods: This cross-sectional study was conducted in Shaheed Monsur Ali Medical College Hospital, Dhaka, Bangladesh during the period from January 2015 to 31st August 2015. A total of 49 married patients with substance use disorder were selected using purposive sampling. Data were collected using a structured questionnaire, DSM-5 criteria for substance use disorder, and the Bangla version of the Arizona Sexual Experience Scale (ASEX). Statistical analyses were performed using SPSS version 25.
Results: The study found that sexual dysfunction was significantly associated with age, gender, education, and occupation. Specifically, 22.22% of participants under 25 years, 44.44% of those between 25 to 40 years, and 33.33% of those over 40 years reported sexual dysfunction (p=0.025). Males reported a higher incidence (83.33%) compared to females (0%) (p=0.04). Sexual dysfunction was more common among illiterate participants (16.67%) compared to those with higher education levels (p=0.04). Farmers reported higher rates of sexual dysfunction (33.33%) compared to other occupations, though this was not statistically significant (p=0.18). Income, habitat, and family history of psychiatric illness did not show significant associations with sexual dysfunction.
Conclusion: The study underscores the significant impact of sociodemographic factors on sexual dysfunction among married couples in Bangladesh. Targeted interventions addressing these specific factors are essential for improving sexual health outcomes. Further research should aim to deepen the understanding of these associations and develop culturally appropriate strategies for prevention and management.
Risk Factors and Outcome of Early Puerperium Following Caesarean Section
Authors: Sheuly Begum
Published: July 2024

Introduction: The postpartum period, or puerperium, typically lasts six weeks following childbirth and is crucial for the reversal of pregnancy-induced anatomical and physiological changes. This period is often divided into three stages: immediate, early, and remote puerperium. Early puerperium, the first week after childbirth, is critical due to the heightened risk of complications, especially following cesarean sections (CS).
Objective: This study aims to investigate the prevalence and types of early puerperal complications in women undergoing elective and emergency cesarean sections.
Methods: A retrospective observational study was conducted in the Obstetrics and Gynecology department at Enam Medical College Hospital, Savar, Dhaka, Bangladesh. Hospital records from January 2015 to December 2015 were reviewed, including 100 women who had undergone cesarean sections. Data on demographic characteristics, antenatal care, risk factors, and types of early puerperal morbidities were collected and analyzed using SPSS version 20.
Results: The study found that 55% of the participants were aged 21-30 years, 70% belonged to poor socioeconomic backgrounds, and 90% were housewives. A significant 70% of the women had not received any antenatal care. The most prevalent risk factors for early puerperal morbidities were obstructed labor (40%) and prolonged labor (30%). Common complications included wound infections (50%), endomyometritis (45%), and urinary tract infections (35%).
Conclusion: Early puerperal complications are prevalent among women who undergo cesarean sections, particularly those from low socioeconomic backgrounds with inadequate antenatal care. Addressing these issues through improved prenatal and postnatal care and better access to skilled birth attendants can potentially reduce these complications and enhance maternal health outcomes.