bluuebunny/crossref_metadata_2025 huggingface dataset:
Análisis de las fortalezas y debilidades de los estudiantes de 8vo semestre de la Licenciatura en Biología de la FES Iztacala- UNAM
Authors: Sánchez-Fabila Gabriela , Ramas-Arauz Francisco Ernesto , Moreno-Colín Roberto
Published: February 2025

El análisis FODA nos permite perfilar a los estudiantes de la licenciatura de Biología, influenciando su experiencia educativa y enriqueciendo su personalidad, identificando algunos de sus hábitos más arraigados. Aunque el análisis FODA cuenta con cuatro componentes como son las fortalezas, debilidades, oportunidades y amenazas, la presente investigación tuvo como fin explorar las fortalezas y debilidades de estudiantes del último semestre de la carrera de la Licenciatura en Biología de la Facultad de Estudios Superiores Iztacala- UNAM, examinando tanto las cualidades que los estudiantes aportan a su formación académica como los desafíos que enfrentan. Hablar de fortalezas y debilidades en jóvenes universitarios implica identificar cualidades, actitudes y habilidades constantes de una persona dándole ventajas laborales importantes para su desempeño profesional. La muestra considerada fue de 10 estudiantes de octavo semestre como estudios de caso; elegidos al azar de 38 en total; aplicando números aleatorios en su selección, sus respuestas fueron clasificadas en 5 categorías; habilidades personales, conocimiento biológico, valores, habilidades de aprendizaje y emociones, perfilando que los mayores puntajes para fortalezas y debilidades  fueron las habilidades personales como la buena escucha, el carisma o lo creativo,  mientras que para las debilidades la distracción, la impuntualidad, introvertido por mencionar algunas. 
      Como conclusión se llegó a que solo a través de un enfoque integral que reconozca y aborde tanto las fortalezas como las debilidades desde etapas tempranas de su formación permitirá que subsanes muchas de sus debilidades y evitar que se conviertan en amenazas al momento de ejercer profesionalmente, favoreciendo que los estudiantes de la UNAM se conviertan en profesionales competentes, propositivos, proactivos y ciudadanos responsables.
BARRIERS AND SOLUTIONS FOR DIGITAL LITERACY INTEGRATION IN ELEMENTARY EDUCATION: TEACHERS' PERSPECTIVES IN DOLORES, EASTERN SAMAR
Authors: Pomarejos, Shiela M  , Balato, Rosemarie S  , Jaromay, Michelle M  , Lascano Jolan G  , Busa, Myla N  , Capon, Elvira L  , Godino,Darrene O  , Rodriguez, Joan N  , Echanis, Evelyn A  , Erazo, Jeanrose D  , Quiloña, Janice Dyan
Published: February 2025

This research surveyed the barriers and possible solutions in integrating digital literacy in elementary education as reported by teachers. Using the descriptive survey method, data were retrieved from a sample of 113 elementary teachers in Dolores, Eastern Samar, who are predominantly females with a mean age of 32.76 years and a mean teaching experience of 6 years, mainly teaching grades 1-3 in upstream communities. The results show that teachers are burdened by students' basic digital skills deficiencies and time constraints, which inhibit effective integration. Other barriers identified include lack of access to technological resources and lack of administrative support. On the other hand, teachers pointed out some doable solutions, including mentorship programs, improvement in professional development, and integration of digital literacy into existing curricula. These findings will serve to enlighten educational policy and practice, hence promoting a more successful integration of digital literacy in elementary schools.
KEYWORDS: Digital Literacy, Elementary Education, Teacher Barriers, Digital Integration, Educational Solutions.
THE NATIONAL-IDEOLOGICAL ASPECTS OF SPIRITUAL SECURITY IN ACHIEVING ECONOMIC STABILITY
Authors: Nurullayev Hayotjon Umidjonovich
Published: February 2025

This article discusses the dual nature of human beings: inherently seeking meaning and love while also being ready to fulfill any task for economic benefit. The philosopher Diotima, a follower of Plato's ideas, argues that in the process of understanding existence, rational economic man dominates human thinking. As a result, society has fostered the emergence of the concept of Homo economicus, or the “economic man”. Today, the increasing prevalence of such individuals worldwide has led to numerous global issues and sparked discussions regarding spiritual security.
KEYWORDS: Macroeconomic stability, economy and business, morality, ethics, etiquette, aesthetics, humanism, responsibility, patriotism, innovative ethical ideas.
A Formalist Stylistic Reading of a Filipino Poem: Using Blake’s Syntactic Approach
Authors: Tan de Ramos Jennifer
Published: February 2025

Literature, particularly poetry, is a rich area to investigate in terms of its relations to linguistic structures. In this study, a poem written by a Filipino poet is subjected to a close textual analysis using Blake's (1990) syntax. The study employs the formalist stylistic approach (Jakobson, 1991) to conduct a close textual analysis of the sentence structure in Emmanuel Torres' poem It is Difficult to Speak of Saints (1972). One primary observation drawn from examining the poem is its deviation from conventional poetic norms, such as its use of unusual collocations, apposition, and irregular rhyming patterns. Further analysis of the sentence structure through Blake's (1990) syntactic framework seeks to unravel the predominant patterns in the poem and their effects on the reader. Blake's syntax categorizes sentence elements into five components: subject, predicator, object, complement, and adjunct, which were examined to understand their roles and their effects on the readers. In addition, noun groups and verb groups were analyzed to uncover their structural nuances. Upon analysis, the poem, structured as free verse with four stanzas, reveals a diminishing rhyming pattern, reflecting the persona's fading faith. Ultimately, analysis using Blake’s syntax reveals how sentence structures and stylistic choices contribute to the poem's thematic depth and emotional resonance, ultimately guiding the reader to grasp its underlying message.
Performance of the SRI radial design evaporator in the final-effect position at Victoria Mill
Authors: Gilberd Jonathon , Broadfoot Ross , Bakir Hakan , Stobie Robert
Published: February 2025

Victoria Mill installed a 4000 m2 SRI-designed Robert evaporator in the final-effect position for the 2021 season. This evaporator is the first installation of this design in the final effect of the set. The design differs from the conventional Robert evaporators in the industry as it provides a radial flow of both vapour and juice and has a large central downtake for the outflow of juice/syrup. Previous installations of the design have been in the early evaporation stages, and these have provided improved separation of the inlet and outlet juice and increased heat-transfer efficiency. Evaluation trials demonstrated favourable heat-transfer performance, with the temperature difference across the evaporator being 3 to 4 °C lower than that typically required by the conventional Robert evaporators for the same heat-transfer rate. Modelling has shown that a conventional Robert evaporator would require one of the following changes to maintain the same crushing rate: (1) a 7% increase in installed heating surface area for the set; (2) an increase in exhaust pressure of 13 to 15 kPa and an increase in the process steam on cane by 0.6%; or (3) a reduction in added water to the milling train and the mud filters of 19%. Increased sugar losses in bagasse and mud cake would reduce sugar yield from the cane supply for the factory. The test program has determined that minor modifications to the juice outlet arrangements should be incorporated in future installations of the design.
Macronutrient accumulation and partitioning in sugarcane biomass grown in the Burdekin region
Authors: Connellan Julian
Published: February 2025

Understanding of how nutrients accumulate and partition in sugarcane is important for fine-tuning fertiliser recommendations to improve nutrient-use efficiency in a profitable, productive and ecologically sustainable farming system. The commercial sugarcane varieties Q253, Q208 and KQ228, which are grown in the Burdekin, were sampled several times throughout the growing season to study the accumulation of the macronutrients nitrogen (N), phosphorus (P), potassium (K), sulphur (S), calcium (Ca) and magnesium (Mg) in above- and below-ground biomass. In sugarcane, the accumulation of macronutrients in above-ground biomass peaked 270 days after planting (DAP). The content of these nutrients was monitored from 200 to 365 DAP and showed a general decline in all components from 200 DAP onwards. Sugarcane exhibited three distinct growth phases: a lag phase, a period of rapid development, and a final phase of sucrose accumulation. A positive relationship between stalk dry matter yield and macronutrient accumulation in above-ground biomass was identified. Below-ground biomass, which included roots and stool of Q208, was monitored at 200 and 365 DAP. The content of all macronutrients except N remained unchanged or declined over this period. In contrast, N content during this period increased significantly. Surface trash biomass for Q253, Q208 and KQ228 was sampled at 365 DAP with macronutrient accumulation compared across the three varieties. Due to the free-trashing characteristics of Q208, it produced considerably more surface trash compared to Q253 and KQ228. Consequently, this variety accumulated considerably more macronutrients in surface trash. These data provide insights into the key periods of macronutrient uptake and their partitioning in above- and below-ground biomass during sugarcane development.
Modelling the sugarcane crushing process with the software ABAQUS and LS-DYNA
Authors: Craw Henry , Engler Owen , Plaza Floren
Published: February 2025

Current milling technologies such as four- and six-roller units will remain the main components of milling stations for the foreseeable future. A better understanding of the milling process is likely to result in modifications that improve performance, such as for dewatering. Previous investigations concluded that the mechanical compression, shear and volume behaviour of prepared cane and bagasse followed the behaviour detailed in soil mechanics, while fluid flow through the porous biomass follows Darcy’s law. Similarly, it was previously identified that a finite element modelling software LS-DYNA had most or all of the capabilities to model cane crushing in a milling unit, including mechanical and flow models, contact with non-deformable surfaces and automatic re-meshing in the same simulation. This paper details progress in modelling cane crushing using software packages, ABAQUS and LS-DYNA.
IDENTIFIKASI GENOTIPE MELON (Cucumis melo L.) TAHAN TERHADAP PENYAKIT GUMMY STEM BLIGHT (GSB)
Authors: Huda Amalia Nurul , Ardela Nurmastiti  , Rima Margareta Retnyo Gumelar  , Nailan Nabila  , Akhmad Izzul Farkhi  , Eni Ismawati  , Azeezah Mutiarani Rossi Hartanto  , Osama Bintang
Published: February 2025

The development of melon varieties (Cucumis melo L.) is not only carried out on improving fruit quality, but also on disease resistance, one of which is gummy stem blight (GSB). Gummy stem blight disease at high levels cause a decrease in quality to loss of yield, so the development of gummy stem blight-resistant varieties is necessary. The study was conducted in July - November 2024 in Desa Bansari, Kecamatan Bansari, Kabupaten Temanggung, Central Java Province. The design used was a single-factor complete randomized block design (RCBD) with three replications using 21 melon genotypes planted in a greenhouse. Based on the incidence and severity of gummy stem blight disease observed in the generative phase through natural infection, it is known that there are very significant differences between the test genotypes. In this experiment, no genotypes were found to be highly resistant to gummy stem blight. Potential genotypes that showed moderate to low levels of disease incidence and severity included genotypes 44 (disease incidence: 53.33% and disease severity: 26%), 27 (disease incidence: 75.00% and disease severity: 25.33%), and 35 (disease incidence: 70.25% and disease severity: 37.00%). The broad-sense heritability values showed high values of 88.9% for disease incidence and 93.9% for disease severity. Potential genotypes from screening could be used in the development of lines for gummy stem blight resistance breeding.
Rethinking play and child-centredness within early childhood curriculum in Croatia
Authors: Bogatić Katarina , Višnjić Jevtić Adrijana
Published: February 2025

Within Early Childhood Education and Care (ECEC) the child-centred approach, with all its various and diverse contextual interpretations, is well-established as a cynosure of contemporary theoretical discourses as well as endeavours in everyday practice, at least on a declarative level. Play is positioned as a high priority within the child-centred approach; more specifically, play is conceptualized as the central activity of the child through which they learn. Whilst these two concepts seem to be coherent and based upon similar theoretical underpinnings, there is much room for critical discussion concerning the conceptualizations and rationale behind both of them. This paper discusses how the academic community, in this paper, exemplified by specific policy-makers and early childhood educators in Croatia, see play and child-centredness in the curriculum-framed ECEC context. An e-focus group was conducted with twelve (12) early childhood educators in Croatia, showcasing the educators’ uncertainties regarding thinking about and ‘doing’ play and child-centredness while realising their planned curriculum.  The paper concludes with deliberations on the position of adults within child-centred ECEC practice, based on both literature and research results with a potential impact in terms of rethinking ECEC practices as well as documentation practices in Croatia.
Kedisiplinan Guru dalam Pembelajaran Sekolah Menengah Pertama di Pinggiran Kota Wamena, Kabupaten Jayawijaya
Authors: Yan Dirk Wabiser  , Bernarda Meteray
Published: February 2025

The research in this journal aims to identify various factors that influence the lack of teacher discipline at SMP Negeri Walelagama. Based on a qualitative approach with a case study strategy. The results show that there are two vital factors affecting teacher discipline: internal and external factors. Internal factors include a lack of awareness of professional responsibilities and low teacher motivation. External factors include limited infrastructure, such as inadequate teacher housing, unfavorable security conditions, and minimal access to health services. Lack of assertiveness in rule enforcement also contributes to low teacher discipline. These findings suggest that improving discipline requires a holistic approach, including the provision of basic facilities and training programs that can increase teacher motivation. Thus, improving teacher discipline can lead to a more optimal learning environment.
Keefektifan Mata Pelajaran Pendidikan Kewarganegaraan dalam Kurikulum MBKM di Kota Jayapura
Authors: Yan Dirk Wabiser  , Bernarda Meteray
Published: February 2025

Civic Education (PKn) has a crucial role in character building and awareness of life as a citizen. This research will analyze the effectiveness of Civics Education in the MBKM curriculum framework in Jayapura City. This research was conducted using a qualitative approach method, based on data collected from interviews, direct observation, and document analysis. The results indicate that the implementation of Civics in the MBKM curriculum in Jayapura City still faces various challenges, but also shows significant potential in increasing student participation in civic activities.
Penggunaan Media Pembelajaran Interaktif sebagai Sumber Belajar dalam Pembelajaran Bahasa Indonesia Kelas II-A SDN 6 Menteng Kota Palangka Raya
Authors: Rifki Zakiyah
Published: February 2025

Based on initial observations before conducting the research, the researcher found that teachers had not been using learning media. Therefore, this study aims to determine the effect of interactive media usage as a learning source in Bahasa Indonesia learning, specifically focusing on the topic of wise money usage, for Grade II-A students at SDN 6 Menteng. The method used in this research is an experimental research method. The design employed in this study is the One-group Pretest-Posttest Design. Pre-tests and post-tests were used to determine students' learning outcomes, which consisted of fill-in-the-blank questions. Then, the data were analyzed using the t-test for two means to determine the research results. Based on the calculation results, the average pre-test score was 54.5, and the average post-test score was 79.5, with a difference of 25 between the average pre-test and post-test scores. From the t-test for two means, the obtained t-value was 5.554, and the t-table value was 1.729 with a significance level of 5% and degrees of freedom (df) = 19. The criteria for the hypothesis were that the calculated t-value was greater than the table t-value, thus rejecting the null hypothesis (Ho) and accepting the alternative hypothesis (Ha). Therefore, it can be concluded that there is a positive influence of using interactive learning media on the learning outcomes of Grade II-A students at SDN 6 Menteng in Bahasa Indonesia learning, specifically on the topic of wise money usage.
Pengaruh Model Pembelajar Picture and Picture terhadap Hasil Belajar Siswa pada Tema 8 Subtema 1 di Kelas V SD Negeri 173206 Sibingke T.A 2022/2023
Authors: Juliwati E Sianturi  , Nurmayani Nurmayani  , Daitin Tarigan  , Septian Prawijaya  , Faisal Faisal
Published: February 2025

The problem in this study is the low learning outcomes of students. The purpose of this study is to determine whether there is a positive influence of the picture and picture learning model on student learning outcomes in theme 8 subtheme 1 in class V SD Negeri 173206 Sibingke. The research used is quantitative research, with a type of quasi-experimental research. The sample of this study was all class V students consisting of two classes, namely class Va as an experimental class and class Vb as a control class. The data collection tool used to determine student learning outcomes is an objective test with a total of 20 questions that have been tested for validation and reliability. The data analysis techniques used are normality test, homogeneity test, and hypothesis test using t-test formula. The results showed that student learning outcomes in theme 8 subtheme 1 increased with picture and picture learning models, namely pretest by 41.25 and posttest by 8. Based on the prerequisites tested first, namely normal and homogeneous data. The results of the normality test and homogeneity test show that the resulting data are normally distributed and homogeneous. The results of the normality test calculation using the Liliefors test obtained student learning results in the experimental class using the picture and picture learning model, namely in the Pre-Test Lcalculate = 0.0926< Ltabel = 0.190 and in the post-test results Lcalculate = 0.155< Ltabel = 0.190 which shows that the data in the experimental class are normally distributed. In the control class using conventional learning models showed that the normality test results in the pre-test were Lcalculate = 0.106< Ltabel = 0.200 and the post-test results showed that Lcalculate = 0.195< Ltabel = 0.200 then the data in the control class were normally distributed. The calculation results of the experimental class and control class pre-test homogeneity test were obtained Fcalculate = 1.194 and the results of the experimental class and control class post-test homogeneity test Fcalculate = 1.115 with Ftable (α = 0.05) obtained 2.243. So Fcalculate< Ftabel concluded that the variance of pre-test and post-test data of experimental and control groups came from homogeneous samples. Furthermore, a hypothesis test was carried out using a t test at the level of α= 0.05, namely Tcalculate > Ttabel or 3.008>1.688 thus Ha was accepted and Ho was rejected so that it can be concluded that: "there is an influence of the picture and picture learning model on student learning outcomes in theme 8 subtheme 1 grade V SD Negeri 173206 Sibingke T.A 2022/2023.
MODEL OF MOVEMENT GENERATION AT SMKN-1 PALANGKA RAYA
Authors: Tamara Apriliayana  , Tarita Aprilani Sitinjak  , Samuel Layang
Published: February 2025

Education is a primary need to be a necessity in creating prosperity and welfare of community life. There are traffic jams caused by the movement of generation in schools, one of which is the land use that causes generation at SMKN-1 Palangka Raya school on Tambun Bungai street in Palangka Raya City, the purpose of this study is to determine the model of movement generation at SMKN-1 Palangka Raya. Which later is expected to be used to estimate the number of people leaving the school in the future and as an anticipation of problems arising from the generation of travel. The research method uses a qualitative descriptive method by distributing questionnaires to respondents who do the generation at SMKN-1 Palangka Raya, with a total of 100 questionnaires distributed and school data. the results obtained. Using validity and reabelity instrument testing, correlation test with data analysis in the form of simple and multiple linear regression, t test, F test and coefficient of determination. The results of the analysis show that the most representative model for forecasting the generation of school movements of SMKN-1 Palangka Raya is Y 735.287 - 1.799 X2 + 7.658 X4 R2 of 0.783, where Y is the movement, X2 is the number of students, and X4 is the total number of teachers & employees. Factors that have a strong influence on the generation of movements at SMKN-1 Palangka Raya are the number of students (X2) and the total number of teachers & employees (X4).
A Qualitative Study on the Experience of Smart Care Service Utilization among Older Adults Living Alone
Authors:   Social Welfare Policy and Practice, Choi Seongsu , Hwang Boram , Kim Haklyoung , Mun Kyoungm , Lee Yeongju , Kang Sung-wan
Published: February 2025

This study conducted focus group interviews with 13 older adults participating in the “Big Data-based Single Household Care Service” project, which utilizes Internet of Things (IoT) and Artificial Intelligence (AI) technologies, to understand their preconceptions, decision-making processes, and experiences regarding the use of smart care services. The study results revealed a total of 6 main themes and 17 sub-themes. Participants reported: 1) Living with various concerns related to lonely death, 2) Encountering smart care services for the first time, 3) Carefully considering the benefits and burdens after being encouraged to use the services, 4) Discovering unexpected advantages and inconveniences during service usage, 5) Experiencing a sense of pride in their decision to use the service through support and encouragement from others, and 6) Suggesting ideas for the improvement of smart care services. The directions for smart care services tailored to the needs and characteristics of older adults living alone are suggested.
A Study on the Factors Affecting the Resilience of Community after Disaster
Authors:   Social Welfare Policy and Practice, Lim Hye Sun , Jeong Ji Hye , Lee Ki Young
Published: February 2025

This study aims to identify factors influencing community resilience as perceived by disaster-affected individuals and to explore strategies for strengthening community resilience. Community resilience represents a critical form of social capital necessary for local or national communities to recover from crises such as natural disasters.
Data were drawn from the 2022 Disaster Recovery Status Survey conducted by the National Disaster Management Research Institute, which targeted individuals affected by natural disasters and wildfires in South Korea between 2019 and 2021. For this study, we analyzed responses from 3,016 research subjects.
SPSS 25.0 was used for frequency and correlation analyses to examine relationships among demographic and key variables in the data. A multiple regression analysis was conducted to assess the research model, with social support, post-disaster social experiences, satisfaction with relief services, and satisfaction with local government disaster responses as independent variables, and community resilience as the dependent variable.
The analysis revealed that social support, local government disaster response, post-disaster cooperation experiences, and satisfaction with relief services positively and significantly influenced community resilience. Based on these findings, we propose practical approaches within community welfare to enhance community resilience in the aftermath of disasters.
Конструкционная прочность изделий из гофрированного картона
Authors:   Northern (Arctic) Federal University named after M.V. Lomonosov, Kosarev Ivan A. , Guriev Aleksandr V.
Published: February 2025

The structural strength of corrugated cardboard products has been investigated in order to optimize the parameters affecting the stability and rigidity of materials under edgewise compression. Laboratory samples have been produced, differing in the number of elements (from 1 to 6) and the angle of flute peak adhesion line orientation (from 0° to 90° in 15° increments) relative to the machine direction. A method has been developed to evaluate the structural strength and stability of samples with various parameters under edgewise compression conditions. The results have shown a direct dependence of the structural strength of the products on the angle of inclination of the flutes and the number of product elements. The ultimate strains of the samples under compression, as well as the key dependencies between these parameters, have been established. Special attention has been paid to the coefficient of variation between the ultimate strain and the angle of flute line orientation, which has allowed for a more in-depth study of the failure of products under edgewise compression. Optimal parameters for increasing the rigidity and strength of products have been determined, and recommendations have been given on the choice of the angle of flute line orientation and the number of elements that can be used to improve production processes. The effect of the coefficient of variation value of ultimate strain on the resistance to edgewise compression has been investigated, which had made it possible to predict directions for optimizing the testing methodology for samples. The results obtained can be widely used in the field of the use of corrugated cardboard products in various industries requiring high strength characteristics of this packaging material.
Послепожарные изменения в светлохвойных лесах Башкирского заповедника
Authors:   Bashkir State Nature Reserve, Gaisin Ildar K.
Published: February 2025

The assessment of the impact of fires on forest plantations in order to obtain information on the post-pyrogenic development of forest components over time is becoming increasingly relevant due to the increasing number of forest fires and the increase in the forest area affected by fire. The aim of the study has been to collect factual data on the processes of destruction and the initial stage of restoration of forest components in the Bashkir Nature Reserve after a major fire in 2020 in the Avdekte forestland. An analysis of post-fire changes in light coniferous plantations on the territory of the reserve after a ground fire has been carried out. For areas affected by fire of varying intensity, data are provided on changes in stand parameters 1 and 2 years after the fire, including a description of the dynamics of young growth, undergrowth, live ground cover and forest litter. The dependence of the proportion of dead trees on the stem diameter, the stock of the resulting litter and dead wood has been revealed. Young trees with a stem diameter of less than 16 cm and old-growth trees with fire scars or other damage have been the most severely affected. Medium-aged trees are characterized as the best preserved, which have a high potential for recovery after weakening under the influence of adverse factors. Using Sentinel-2 multispectral images, damage to stands 1 and 2 years after the fire has been assessed, and forested and unforested areas have been identified. The forested areas have been divided into 4 categories according to the degree of tree stand destruction: 0–25; 26–50; 51–75 and more than 75 %. Their areas have been identified in dynamics 1 and 2 years after the fire. In the 2nd year after the fire, the area of the plantation, where tree loss has been more than 75 %, has increased from 619.7 to 1059.2 ha and has been occupying more than 1/3 of the territory affected by fire. The data of instrumental measurements and satellite images have shown a high similarity of the results obtained.
A Study on the 'Place of effective Management’ under the Corporate Tax Act : Focusing on the practice of taxation to Cryptocurrency business
Authors:   KOREAN SOCIETY OF TAX LAW, Nam Hyun Woo
Published: February 2025

Through the revision on December 31, 2005, the Corporate Tax Act added a corporation in Korea with a 'place of effective management' to the category of domestic corporations. The purpose of this amendment was to include nominal companies established overseas for tax avoidance purposes as a taxable category, but since the relevant laws and regulations did not clearly specify which cases correspond to the 'place of effective management', the reality is that it remains a rather unstable concept that is judged on an ambiguous and abstract basis and can be interpreted differently at any time depending on the judgment of facts.
The court uses the criteria set out in the OECD Model Treaty commentary as it is while judging the existence of a “place of effective management” under the Corporate Tax Act, but the criteria of the OECD Model Treaty commentary are similar to those for determining residents in a single country as a concept for solving the problem of dual residents under the tax treaty, but they are clearly different concepts, which are considered inappropriate to be used as criteria for determining a “place of effective management” under the Corporate Tax Act.
Furthermore, even in foreign corporations that do not have tax avoidance intentions, it is also confirmed that a 'place of effective management' exists in Korea because important decision-making or management activities are carried out in Korea. Considering the introduction of the concept of a 'place of effective management' on the premise of an overseas corporation established for tax avoidance purposes, the phrase 'place of effective management to a corporation without tax avoidance intention' is itself a contradiction of formality. If the legal text interprets that the tax avoidance intention itself cannot be viewed as a requirement because the tax avoidance intention is not set as a requirement, it is considered a behavior of judicial legislation by creating opposing requirements that are entirely contrary to the purpose of legislation through legal interpretation.
As a legislative alternative to the above problems, it seems necessary to legislate specific requirements for the criteria for the judgment of the 'place of effective management' in related laws or to clearly specify corporations established for tax avoidance purposes.
Effect of Choline Chloride/Citric Acid Ratios on Physical and Mechanical Properties of Citrus Maxima Rind Pectin-Based Bioplastic
Authors: Wan Chik Mohammad Amin , Noor Hadi Nor Athirah , Yusof Rizana
Published: February 2025

Pectin-based bioplastic without a plasticiser is characterised as brittle and glassy. The incorporation of a common plasticiser, such as glycerol is not sufficient in increasing the mechanical strength of the bioplastic. As a result, in the present study, bioplastics were synthesised utilising pectin extracted from Citrus maxima rind and a deep eutectic solvent (DES) as a sustainable alternative plasticiser. Four types of bioplastics consisting of 5% Citrus maxima pectin and 1% DES with different ratios of choline chloride (ChCl) and citric acid (CA) (0:1, 1:1, 1:2, 2:1, and 3:1) were formulated and prepared using the casting method. Pectin-derived bioplastics with and without CA were used as controls. The physical properties of bioplastics were characterised by FTIR-ATR and mechanical properties of the bioplastics, including thickness, tensile strength, elongation at break, and Young’s modulus, were investigated to observe the effect of adding different ratios of ChCl and CA as plasticisers. The study found that bioplastics with ChCl:CA worked better than those with only CA. A higher proportion of CA in DES promotes better extensibility at the expense of a lower tensile strength and Young’s Modulus. Meanwhile, a higher ChCl content resulted in a higher tensile strength and Young’s modulus with poorer extensibility. In addition, DES increased the moisture absorption and biodegradability of bioplastics by up to 13.23% and 50.49%, respectively, compared to those without DES. In conclusion, DES significantly improved the physical properties and biodegradability of bioplastics.
Optimizing Gas-Filled Spaces to Numerically Assess the Performance of a Single-Glazed Photovoltaic Thermal Hybrid
Authors: Gattal Djahid , Khelif Rabia , Almabrouk Adel
Published: February 2025

To minimize energy loss and exergy destruction, it is necessary to optimize the single glazing area. The inadequate thermo-physical properties of the air hinder the reduction of heat loss through the single glazing of the photovoltaic thermal hybrid system. This study aims to investigate the impact of trapped gases (Argon, Xenon, Sulfur dioxide, Krypton, and Carbon monoxide) between the glass cover and the absorber (PV model) on the efficiency, useful heat energy, overall heat loss coefficient, and outlet temperature of the photovoltaic thermal hybrid panel. The study used the novel Eismann correlation to iteratively assess heat transmission in gas-filled spaces, aiding in the determination of optimal distances. In addition, he examines the effects of these gases on exergy efficiency, destruction energy, and system energy. When comparing rare gases, Xenon exhibits the highest thermal performance, followed by Krypton and Argon, in comparison to air. Their total combined efficiency with various filling gases is as follows: 49.35% for Xenon, 48.72% for Krypton, 48.10% for Argon, 47.47% for sulfur dioxide, 46.68% for carbon monoxide, and 46.50% for air. The optimal gas-filled spaces corresponding to these total combined efficiencies are 4 mm for Xenon, 5 mm for Krypton, 8 mm for Argon and sulfur dioxide, and 10 mm for carbon monoxide and air. Similarly, the use of the exergy technique results in the identification of the same ideal dimensions for the gas-filled spaces.
Experimental Investigation of Performance, Combustion Efficiency and Emissions of SI Engine for Several Octane Numbers
Authors: Mohassab Hamada , Abouelsoud Mostafa , Shmroukh Ahmed Nagah , Ghazaly Nouby Mahdi
Published: February 2025

This research work gives a detailed study of the effect of engine speed, load, and octane number on performance and emission parameters on a four-cylinder four-stroke internal combustion spark ignition engine. Numerous tests were performed making use of a broad spectrum of engine speeds (800-3000 rpm), engine loads (0%, 25%, 50%, 75%), and octane numbers (80, 92, 95). The results revealed that higher RPMs and loads significantly enhance combustion power and thermal efficiency, while simultaneously reducing specific fuel consumption (BSFC) and carbon monoxide (CO) emission. As RPM was raised from 800 to 3000 under no-load conditions, the CO concentration was found to reduce by approximately 80%, while under full load conditions; it was even lesser. Furthermore, the study found that the emission of CO2 increases with engine speed and load about increased fuel combustion. For example, CO2 levels rose from 13% at 800 RPM to 15% at 3000 RPM, and when working in 75% loading. The study also pointed out that higher octane fuel assists in raising the combustion quality and lowering exhaust gas temperature especially when the load is high. This is well illustrated by a decrease in the exhaust gas temperature by approximately 100°C when the engine was operated with 95-octane fuel rather than 80-octane fuel under similar conditions. In addition, unburned hydrocarbon (UHC) emissions were significantly decreased with increased RPM reducing by 50 to 67% meaning that combustion at high speed was more efficient. Nitrogen oxide (NOx) emissions, however, increased with the Rpm and load, with an increase from 20 ppm of NOx at 800 Rpm to 150 ppm of NOx at 3000 Rpm because the rate of combustion is high at high engine speeds. These findings call for improved understanding and control of the operating conditions of engines and the quality of fuels available with a view to improving the overall performance of engines while reducing the rates of emissions. results also provide valuable insights that can inform the development of more efficient, environmentally friendly automotive engines and contribute to the formulation of policies aimed at reducing vehicular emissions.
Biocomposting of Organic Waste using Vertical Reactor and Active Aeration
Authors: Saham Elvoy , Zahari Nur Zaida , Abd Rahim Sahibin
Published: February 2025

Industrial development and economic growth in this country have led to a significant increase in solid waste, driven by both population growth and higher consumption of resources. Food waste constitutes about 45% of daily solid waste, exacerbating the strain on existing landfills. To mitigate these challenges, composting food waste offers a solution by reducing landfill volume, promoting the use of organic fertilizers, and improving soil quality. In this study, 3 types of composting treatments were carried out, namely Treatment 1 (T1); organic waste and sawdust, Treatment 2 (T2); organic waste, sawdust and active aeration, Treatment 3 (T3); organic waste and active aeration and one Control Treatment (C); organic waste only. All treatment were conducted for 30 days using a vertical reactor. During the composting period, physical, chemical, and biological factors, including color, texture, odor, temperature, pH, moisture content, and microbial population were monitored to compare the compost produced by the different treatments. The results showed that the highest temperature recorded was 47.50°C in Treatment T2, while pH values ranged from 6.62 to 7.25. The average moisture content in each treatment ranged from 54.40% to 73.93%, with microbial populations peaking in the first week of composting. Based on this study, the T2 treatment produced the best compost yield based on the high GI value of green beans and mustard seeds. Therefore, T2 compost can be applied as a soil conditioner and organic fertilizer to create better soil conditions for plant growth.
Air Conditioning System Maintenance Automation with Smart Sensors for Energy Efficiency
Authors: Mat Nor Muhamad Asrul Affendi , Othman Farah Waheda , Mat Nashir Irdayanti , Sudiyatno Sudiyatno
Published: February 2025

A decrease in the performance of a split unit type air conditioning system can be caused by a number of factors, such as airflow obstruction by foreign matter or component maintenance problems. As a result, the use of electricity becomes inefficient, causing operating costs to increase. This study aims to develop a device that can warn users about the appropriate time for maintenance of split unit air conditioning systems. The two main objectives of this study are: first, design and build a sensor that can tell users the best time to carry out maintenance; second, analyze the capability of this sensor as a tool to measure Coefficient of Performance (COP) for split unit air conditioning. In addition, this study also aims to provide a deeper understanding of COP measurement as well as how the sensor can help improve the energy efficiency of the air conditioning system. The research methodology involves analyzing the performance of the split unit air conditioning system by considering the COP as well as the air flow speed in the condenser and evaporator. The best COP achieved is 5.19, while the lowest COP is 1.98. This study found that optimal maintenance should be done when the COP is in the range of 2 to 4. Using this sensor, electricity can be saved significantly by carrying out maintenance at the right time, simultaneously reducing operating costs and increasing the energy efficiency of the air conditioning system.
Implementation of EFI System in 70cc Bike
Authors: Rehman Muhammad Zia Ur , Kalvin Roman , Abideen Muhammad Zain Ul , Mustafa Muhammad Waqas , Taweekun Juntakan
Published: February 2025

n Carburetted Fuel Engines (CFI), the air-fuel ratio is being controlled conventionally whereas in Electronic Fuel Injection Engines (EFI) the air-fuel ratio is being controlled electronically by ECU. In this research, a rope brake dynamo test bench has been designed to check the comparative analysis between CFI and EFI of 70cc engines with and without loading conditions, in addition, flue emission analysis has been carried out on both CFI and EFI engines. The main purpose of this research is to introduce the 70cc bike in Pakistan for better fuel economy and lower fuel emission. On the basis of comparative analysis between CFI and EFI engines, it has been observed that the EFI engine gives a better fuel average in 1 litre i.e. 55.26 km, reduces exhaust emission, saving PKR 4,141 per year for a normal user and PKR 16,556 per year for a commercial user. Thereby, profitable than that of carburetted bikes used in Pakistan.
The Importance of Adopting Response Surface Methodology to Optimize the Flow and Heat Transfer of Carbon Nanotube Nanofluid over a Stretching or Shrinking Sheet
Authors: Abdul Samat Nazrul Azlan , Bachok Norfifah , Md Arifin Norihan , Pop Ion
Published: February 2025

The research investigates the boundary layer flow and heat transfer of carbon nanotube (CNT) nanofluid over a stretching/shrinking sheet with the magnetohydrodynamic (MHD) effect. The purpose of constructing this model is to increase the understanding of CNT nanofluid flow and heat transfer characteristics since numerous models use metallic nanoparticles. We conduct this study using numerical and response surface methodology (RSM) approaches in MATLAB and Minitab, respectively. We formulate the mathematical formula by applying the non-linear partial differential equations (PDE). Next, we transform the PDE into non-dimensional ordinary differential equations (ODE) by exploiting the similarity variables method. We show that the model produces multiple solutions in the shrinking region. The magnetic parameter can widen the solutions and delay the boundary layer separation. Both numerical and RSM methods reveal that the maximum value of the magnetic parameter maximizes the heat transfer coefficient. Additionally, both methods demonstrate that single-walled CNT nanofluid is better than multi-walled CNT nanofluid in transmitting heat.
Exploring Current Methods and Trends in Heritage Preservation: A Systematic Mapping Study
Authors: Jailani Nur Shahirah , Mohamad Mohd Murtadha
Published: February 2025

This research paper presents a systematic mapping study that aims to analyze the current methods and trends in heritage preservation. The field of heritage preservation is a multidisciplinary domain that focusses on the conservation and safeguarding of cultural, historical, and architectural assets. The study aims to provide a comprehensive overview of the techniques and approaches employed in the preservation of cultural heritage, with an emphasis on both traditional and modern methodologies. Through the utilization of a meticulous three-phased quality assessment procedure, this study examines and evaluates 25 peer-reviewed publications sourced from seven well-known digital libraries. The publications selected for analysis span the time frame from 2019 to 2024. The study aims to investigate two research questions: (1) What is the extent of research on heritage preservation, particularly concerning different cultural contexts and built environments? and (2) What are the current methods and approaches used in heritage preservation, particularly in addressing specific preservation challenges and technological advancements? The paper presents a synthesis and discussion of the findings from the literature review, offering insights and recommendations for future research directions in the field of heritage preservation. This paper aims to contribute to the advancement of knowledge and understanding of the state-of the-art techniques and challenges in heritage preservation. It offers valuable guidance for researchers, practitioners, and policymakers who are involved in the conservation of our shared cultural heritage.
Ergonomics in Education: A Multiparametric Analysis of Seating Workstation
Authors: Venkatason Kausalyah , Achmad Sahirah , Sivaguru Shasthri , Mukherjee Debasis
Published: February 2025

Prolonged sedentary behavior, particularly in tertiary education settings, can lead to significant musculoskeletal discomfort and potential health issues, negatively impacting students' learning experience and academic performance. This study employed the Rapid Upper Limb Assessment (RULA) method to analyze the ergonomic efficiency of seating workstations in a tertiary institution by methodologically estimating the range of human sitting postures, the creation and use of a manikin model in CATIA for simulation, and the calculation of RULA score to assess the ergonomic efficiency in seated workstations. The findings show significant ergonomic concerns in neck and trunk posture which emphasizes the need for ergonomic adaptation. By improving the ergonomic design of workstations, we aim to enhance student comfort, reduce musculoskeletal disorders, and ultimately improve overall academic performance and well-being. This research provides valuable insights for tertiary institutions to create more ergonomic learning environments, fostering a healthier and more productive student body.
Development of GeoExplorer: A Gamification Platform Utilizing Constructivist Approach to Alleviate Mathematical Anxiety
Authors: Subramaniam Geetha , Md Saleh Zubaidah
Published: February 2025

Mathematics serves as a foundational skill essential for various technical disciplines within polytechnic institutions, significantly contributing to the development of students’ mathematical problem-solving capabilities. Nevertheless, a preliminary investigation among architecture students indicated a pronounced prevalence of mathematical anxiety, which adversely affects their engagement with mathematical concepts and undermines their academic performance. In response to this critical issue, GeoExplorer was developed as an innovative digital platform that amalgamates gamification techniques with a constructivist learning approach aimed at mitigating mathematical anxiety. This research aims to evaluate the efficacy of GeoExplorer in reducing mathematical anxiety and to assess students' perceptions of the platform's effectiveness. The study sample comprised 29 first-semester architecture diploma students, selected through purposive sampling. A quantitative research design was employed, incorporating pre- and post-intervention anxiety questionnaires, mathematics test and a perception survey to gauge students' experiences, expectations, and satisfaction with GeoExplorer. A Paired Samples t-test was utilized to analyze variations in mathematical anxiety, concentrating on three specific dimensions: Test Anxiety, Numerical Anxiety, and Mathematics Classroom Anxiety. The results demonstrated a statistically significant reduction in overall mathematical anxiety post-intervention, with notable enhancements across all three dimensions. Furthermore, students conveyed positive perceptions of GeoExplorer, underscoring its effectiveness in fostering engagement and enriching the overall learning experience. This study concludes that GeoExplorer is a valuable tool for alleviating mathematical anxiety and supporting constructivist learning, suggesting its potential to enhance mathematical performance among architecture students in polytechnic institutions