bluuebunny/crossref_metadata_2025 huggingface dataset:
Cooperação Jurídica Internacional no âmbito de crimes financeiros
Authors: Farias Inez Lopes Matos Carneiro de , Cantuário Maria Letícia de Araújo Madeira
Published: October 2021

Para este artigo científico, foi realizada uma análise dos crimes financeiros, em especial, a lavagem de dinheiro e a corrupção, no atual contexto de globalização, bem como a cooperação jurídica internacional, a fim de combater esses ilícitos transnacionais, com a observação da prática dos Tribunais. No primeiro item, será abordado o conceito de transnacionalismo e a sua conexão com o crime organizado; em seu subitem será abordada a contribuição de três Convenções internacionais para a delimitação jurídico-penal de crimes financeiros. No segundo item, haverá o detalhamento do que se compreende por corrupção e por lavagem de dinheiro, e no último, haverá uma comparação de dois casos jurídicos emblemáticos sobre extradição e crimes financeiros. Por último, as considerações finais e apresentação das referências bibliográficas.
Los menores como sujetos pasivos del derecho penal
Authors: Rosales Gretter Valdés , Villalta Marisol Brito
Published: October 2021

Este artículo trata de los menores como sujetos pasivos del derecho. Establece que los estados signatarios garantizarán al niño, que esté en condiciones de formarse un juicio propio, el derecho de expresar su opinión libremente en todos los asuntos que afectan al niño. persigue como fin provocar reflexiones en torno a los que tienen la responsabilidad de hacer efectiva la protección de los menores, apoyándonos en la ciencia de la victimología y la responsabilidad del fiscal como máximo velador de la legalidad, desde la óptica del derecho penal sustantivo y adjetivo, representante del poder estatal cubano, para el cual la formación y desarrollo de los niños tienen especial protección. Considera aspectos teóricos y doctrinales nel âmbito del derecho penal. Además, aborda el tratamiento de los menores en el ordenamiento penal.
Towards a comprehensive prosecution service in Ethiopia
Authors: Tesfay Leake Mekonen
Published: October 2021

Although Ethiopia’s public prosecution is a recent development, continuous changes have been made since the first public prosecution department was established. While the prosecution service has been wavering between centralized prosecution department at times and specialized prosecution institutions in another, a new comprehensive prosecution department – the Federal Attorney General has been recently established in the federal government taking almost all prosecution powers to it. This article briefly reviews the historical development of the prosecution department, the ups and downs between centralized and specialized prosecution institutions and the new developments related to the establishment of the Federal Attorney General as a comprehensive prosecution institution.
paradigma del fiscal latinoamericano desafíos de la justicia
Authors: Caballero Miguel Angel Villalobos
Published: October 2021

En el presente ensayo se propone tener un nuevo paradigma en el Fiscal Latinoamericano, inclinado hacia una clasificación de los valores jurídicos supremos frente al abuso del Poder, la Criminalidad Organizada y la Inseguridad Ciudadana, tomando posición ética desde la doctrina de la Filosofía del Derecho.
Depoimento sem dano e as inovações trazidas pela Lei nº 13.431/2017
Authors: Valsani Anna Gesteira Bäuerlein Lerche , Matosinhos Izabella Drumond
Published: October 2021

A prática de crimes violentos, principalmente sexuais, atinge grande camada da população brasileira e, em especial, crianças e adolescentes, em regra, pessoas mais vulneráveis a este tipo de violência. A maneira como tem sido tomado o depoimento dessas crianças e adolescentes, em ambientes desconhecidos (delegacia ou sala de audiência judicial), sem que haja preparo técnico dos operadores do direito, traz maiores danos àqueles, causando a chamada revitimização secundária ou violência institucional, em que a vítima ou testemunha revive toda a situação de violação já experimentada. Há muito tempo, tem-se pensado em formas de propiciar esses depoimentos, que, muitas vezes, são a única fonte de prova, sem provocar tais efeitos danosos. A Lei nº 13.431/2017 sistematizou, pela primeira vez, os institutos da escuta especializada e do depoimento especial, sendo, portanto, importante avanço para o ordenamento jurídico brasileiro.
Direito penal econômico e a Operação Lava-Jato
Authors: Menezes Lino Edmar de
Published: October 2021

O presente artigo analisa os crimes de natureza econômica investigados no âmbito da Operação “Lava-Jato”, bem como as suas repercussões na economia de mercado.
Optimization of combined pre-treatments on sugarcane leaves for bioethanol production
Authors: Numchok Manmai  , Katherine Bautista  , Yuwalee Unpaprom  , Rameshprabu Ramaraj
Published: October 2021

This paper reports the comparison of an optimized pretreatment model for Reducing Sugar (RS) production from Sugarcane leaf (SL) using NaOH to depolymerize of lignocellulosic biomass. The addition variables for a pretreatment model consisted of NaOH concentrations, heating temperatures and pretreatment times in the variety of 1-2% (v/v), 30-40 °C and 1-3 days individually. After pretreatment RS was estimated to transform into energy, both of RS and the energy were optimized by Respond surface methodology (RSM) on Central composite design (CCD). The models showed high determinational coefficients (R2) above 0.9876. Process optimization provided highest RS yield and energy of 5.632 g/L and 90.112 kJ/L. for NaOH pretreatment at condition 2% (v/v) NaOH, low temperature (40 °C) for 3 days. This report presented demonstrate that sugarcane leaf waste which is usually burnt after harvesting can be a part of renewable source for the biofuel production.
Mixed domestic-waste catalysts for methyl ester production of soybean oil
Authors: Siti Norhafiza Mohd Khazaai  , Nurul Aina Nasriqah Ma’arof  , Nurul Hajar Embong  , Mohd Hasbi Ab. Rahim  , Gaanty Pragas Maniam
Published: October 2021

Nowadays due to the depletion of non-renewable energy resources, production of green material from domestic wastes has played an important role. The waste of banana peel impregnated with calcium oxide (CaO) from eggshell had successfully been used as a low-cost catalyst to transesterify soybean oil to produce methyl ester. The catalytic actions from potassium and calcium oxide content in calcined banana peel (700°C) and eggshell (900°C) discover through FT-IR, XRD, and SEM. Methyl ester conversion can be obtained at 76.87 wt.% with the optimal condition of 7 wt.% of catalyst amount, methanol/oil mass ratio, 9:1; and the reaction temperature, 65 °C within 2 h reaction time.
Experimental study on liquid spray and small droplet formation in ethanol-oil system in a DC electric field
Authors: Dongbao Wang  , Junfeng Wang  , Piyaphong Yongphet
Published: October 2021

A detailed experimental study on the evolution process of charged liquid deformation and breakup in another immiscible liquid from a capillary channel was conducted at micro-scale. By means of high-speed microscopy technique, various liquid spray modes and droplet formation processes were illustrated in detail at different flow rates and voltages. The effects of Reynolds (Re) and electric Bond (BoE) number on droplet size distribution were analyzed. It was found that droplet sizes rose with increasing Re while declined with increasing BoE. The experimental results show that electric field could promote interfacial area through decreasing interfacial tension to augment mass transfer between immiscible liquids at low flow rates. Besides, liquid spray experienced drip, deformation, breakup and jet modes with the increase of flow rate and electric potential. A critical Re of 170 was obtained beyond which electric field had little effect on liquid dynamic behaviors.
Membrane fouling issues in anaerobic membrane bioreactors (AnMBRs) for biogas production
Authors: Prattakorn Sittisom  , Obey Gotore  , Rameshprabu Ramaraj  , Giang Tran Van  , Yuwalee Unpaprom  , Tomoaki Itayama
Published: October 2021

Anaerobic Membrane Bioreactor (AnMBR) technology in recent years has been actively used for municipal and industrial wastewater treatment. Also, AnMBR technology has been considered as an alternative wastewater treatment application over conventional activated sludge system. AnMBRs are best possible operated with flat sheet, hollow fiber, or tubular membranes both in the microfiltration or in the ultrafiltration, but on ceramic membrane use has not been reported widely. AnMBRs are a desirable technology that needs additional research efforts and development. However, membrane fouling, which continues a major problem for all membrane bioreactors, seems much more serious under anaerobic than aerobic conditions. In this review, membrane fouling issues (including membrane fouling mechanism, classification, influent parameters, and mitigation) were discussed and summarized. Moreover, in fouling control, biogas sparging and recirculation (i.e. methane production) were addressed. Lastly, future research perspectives relating to its application and membrane fouling research are planned.
Study on performance of a savonius wind turbines related with the blade angle
Authors: Saowalak Thongdee  , Churat Tararuk  , Natthawud Dussadee  , Rameshprabu Ramaraj  , Tanate Chaichana
Published: October 2021

This research aimed to compare the performance of Savonius vertical axis wind turbines through blade numbers and different blade angles. In this study, applicable turbines having 4, 6, 8, 12, 16 and 18 numbers of blades with the angles of the blades of -15°, -5°, 0°, 5° and 15°, respectively. The rotor used was a semicircle shaped blade made from PVC material and has a blade diameter of 6 cm and 30 cm for both rotor diameter and height. The turbine was tested deadweight range of 0-0.49 kg at 4 m/s wind speed. The results showed that the blade angle has a positive effect on increasing the power and torque coefficient of Savonius wind turbine, specifically on blades less than 16. The highest power and torque coefficient was obtained from the turbine having16 blades at an angle of 5°. This configuration also found that the maximum power and torque coefficient in the tip speed ratio ranging from 0.3-0.4 are 0.2519 and 0.5858, respectively.
Influential degree of polymerization of sugar extraction on alkali pretreatment from sunflower stalk wastes by applied statistical modelling
Authors: Numchok Manmai  , Nuttapong Saetang  , Yuwalee Unpaprom  , Keng-Tung Wu
Published: October 2021

This paper presents application of influence of degree of polymerization (DP) on optimally pretreated using a response surface methodology (RSM) approach for decreased DP level of optimal chemical and biological pretreatments from sunflower stalk. All experiments in this paper are applied by statistical designs for developing a statistic multifunction analysis model that focus on the effect of dissimilar factors for describing of the optimum values of the changed surface response on any variables. The process parameters of chemical model (Sodium Hydroxide concentration and Time) to pretreat for DP. The chemical pretreatment model was certified by 13 runs, at two factors, NaOH (1, 1.5, 2%) and Day (1, 2, 3) by central composite design (CCD). DP value of the chemical model was estimated by a Design Expert program version 11 trial: chemical model of DP highest and lowest of 25.80 and 6.16, consecutively. The aim of this experiments to investigate only DP from the chemical model of pretreatment. The procedure there are effective on sugar conversion and DP of the lignocellulosic biomass. Which pretreatment is a challenge for cost and competitive technology on large-scale of fermentable sugar in the step of hydrolysis.
Study on Dynamic Behaviors of Water Quality and Mechanisms of Eutrophication in Kandawgyi Lake, Yangon City, Myanmar
Authors: Khine Lwin Aye  , Tomoaki Itayama  , Kyaing  , Kyi Pyar Shwe  , Kou Tasaki  , Yuhei Hayata  , Akihide Tada
Published: October 2021

Kandawgyi Lake is a famous recreational place in Yangon; however, the water quality deterioration and algae blooming occurred in recent years due to the economic development and people’s unawareness. In this study, the dynamic behaviors of water quality and mechanisms of eutrophication is investigated. During one-year field observation’s results showed that the lake’s water quality had been polluted by domestic wastewater depend on the high value of BOD and COD. Moreover, it was found that the thermal stratification exists about 1.0 meters water depth of the lake and anoxic water mass exists near the bottom of the lake. Besides, the one-year water depth observation showed the seasonal changes of water depth and, the water depth prediction by using the IOM mass balance model indicated better agreements in a dry season than a wet season. From the results of this study, it was thought that internal loading of nutrients could be the main reason of the algae blooms. Therefore, we proposed the bottom sediment removal as the most effective method to improve the water quality. Furthermore, small constructed wetlands at each inlet drains also can be an effective method as a countermeasure for the prevention of the next sediment accumulation.
Sequencing of 18S rRNA gene of Bdelloid rotifers and design of the primers for real-time PCR
Authors: Watcharapong Thakong  , Kazuya Shimizu  , Miwa Kodato  , Norio Iwami  , Niwooti Whangchai  , Tomoaki Itayama
Published: October 2021

Three individuals of Bdelloid rotifer (J1, J2 and J3) were isolated from a MBR system in Nagasaki University and one individual of rotifer (J4) in the original seed sludge collected from a wastewater treatment plant for the MBR was isolated. The four rotifer species were able to proliferate in toxic Microcystis cell suspension. The partial sequence of 18S rRNA gene of each isolated rotifer was determined using In-fusion cloning and searched by BLAST. The gene of the four rotifers J1, J2, J3 and J4 showed the same sequence, then the consensus sequence was in the branch of Bdelloid rotifers in the phylogenetic tree. Furthermore, a specific Bdelloid forward primer 55F and reverse primer 395R for real-time PCR was designed based on the consensus sequence for quantitative researches on the Bdelloid rotifers population. We succeeded to quantify the population of a Bdelloid rotifer cultured in toxic Microcystis cell suspension using the new designed primer pairs.
Effect of pineapple juice and dried papaya peel in the diet on growth performances of channel catfish (Ictalurus punctatus)
Authors: Tipsukhon Pimpimol  , Daracha Thiammueang  , Karnchana Karnchanamayoon  , Kittikorn Kanjanamayoon  , Sudaporn Tongsiri
Published: October 2021

The papaya and pineapple are the major agricultural food products in Thailand. Their by-products contain protease enzyme, papain and bromelain, which can breakdown proteins. The objective of this study was to investigate the growth performances of channel catfish (Ictalurus punctatus) fed with feed mixed with pineapples juice (PA) and dried papaya peel (PP) in a recirculating aquaculture system (RAS). Three experimental feeds controlled at 25% isonitrogenous formulation containing 5 ml/kg feed PA, 5 g/kg feed PP, mixed PP-PA (5 ml/kg) feed pineapple juice mixed with 5 g/kg feed papaya peel (PP-PA) and a commercial control feed were fed to catfish for 90 days. Each treatment had 3 replicates. The channel catfish (5 g/fish) were allocated in 12 (1 x 1 x 1 m) placed in RAS concrete tanks. The water quality in this research was within the recommended nets levels by the Pollution Control Department, Thailand. The results showed that weight gain, length gain, average daily gain, feed conversion efficiency and protein efficiency ratio was highest in catfish fed with PP and which was significantly different (p < 0.05) from control. The survival rate of all treatments was not significantly different (p > 0.05). In conclusion, 5 g of dried papaya peel mixed in the 1 kg of diet could be applied for channel catfish culture to improve growth performances.
Optimization of process parameters in machining of nimonic super-alloy on EDM using genetic algorithm
Authors: Madderla Sandhya  , D. Ramasamy  , Irshad ahamad Khilji  , Anil Kumar  , S. Chandramouli  , G. Vinod Kumar
Published: October 2021

This project aims to investigate and predict the optimal choice for each EDM parameter using Taguchi Method by conducting a limited number of experiments on “Nimonic” Material. These parameters have a significant influence on the machining characteristics like MRR and TWR. Taguchi design of experiments (DOE) are implemented, particularly L9 orthogonal array is chosen and the effect of dominating process parameters is evaluated using analysis of variance. Nimonic refers to a family of Nickel-based high-temperature low creep superalloys. Due to its ability to withstand very high temperatures, Nimonic is ideal for typical applications such as aircraft parts, gas turbine components and blades, exhaust nozzles etc., for instance, where the pressure and heat are extreme. However, the conventional methods are not suitable to machine the hardest material such as Nimonic superalloy. The EDM, one of the popular unconventional machining methods, is used to the machine with a copper electrode, which in turn uses Taguchi methodology to analyze the effect of each parameter on the machining characteristics. The optimal choice for each EDM parameter such as peak current, gap voltage, duty cycle and pulse on time using the Taguchi method and Genetic Algorithm are identified. These parameters have a significant influence on machining characteristics such as MRR, EWR and surface roughness.
Research on the electrical characteristics of atmospheric strong ionization dielectric barrier discharge for air pollution control
Authors: Prince Junior Asilevi  , Daniel Akambawe  , Chengwu Yu  , Jue Li  , Patrick Boakye  , Sampson Oduro-Kwarteng  , Muhammad Imran Nawaz
Published: October 2021

The specific input energy (SIE), current density, and discharge power of homemade strong ionization dielectric barrier discharge (DBD) were studied to suppress gas-phase benzene at atmospheric pressure efficiently. Findings indicate that for 300 ppm of benzene at 3.5 kJ/L SIE, benzene's removal efficiency reached 96%. The decline in current density by 66.48% and 43.7% for an initial benzene concentration of 300 ppm was due to increased oxygen content (from 2.4% to 20.9%) and relative humidity (from 18.9% to 90%), respectively, thus reducing electron concentration and consequentially enhanced the removal efficiency over 93%.Furthermore, the decomposition law's beta parameter decreased from 3.1 kJ/L at 300 ppm to 1.6 kJ/L at 100 ppm, indicating that •O and •OH radicals are key species for the decomposition of benzene and electron dissociation reactions largely control the process. The Maxwell– Boltzmann electron energy distribution function was solved using the average energy of the strong ionization discharge reactor (~10 eV), showing that approximately 84.8 % of high energy electrons possess enough energy to cause the benzene ring cleavage and free radical production. The study results show that the strong ionization DBD plasma reactor is highly efficient in removing benzene from industrial waste air, hence air pollution control.
Palm oil mill effluent as a potential medium for microalgae Chlorella sp. cultivation for lipid production
Authors: Karthick Murugan Palanisamy  , Primilla Paramasivam  , Gaanty Pragas Maniam  , Mohd Hasbi Ab. Rahim  , Rameshprabu Ramaraj  , Natanamurugaraj Govindan
Published: October 2021

Freshwater microalgae Chlorella sp. was isolated from the water body of Taman Gelora, Kuantan, Pahang. The isolated monoculture was cultured in different concentration of POME (10%, 20%, 30%, 40% and 50%, v/v) as substrate. The maximal growth and biomass productivity were found in 30% (v/v) of POME. The maximal dry biomass 1.56 g/L was obtained and extracted 39.1% lipid, approximating similar productivity as in conventional BG-11 medium 1.65 g/L of biomass and 41.5% lipid. Gas chromatography-mass spectrometry analysis shows the composition of fatty acids such as linolelaidic acid, oleic acid, palmitic acid, stearic acid, elaidic acid, and α-linoleic acid dominant. The highest fatty acid is linolelsidic acid (41.69%). POME has the potential to be used as a substrate for microalgae Chlorella sp. cultivation.
Cutting tool quality improvement: a case study of electronic parts manufacturer
Authors: Thanatorn Chuenyindee  , Piyaphong Yongphet  , Phongchayont Srisuwan
Published: October 2021

Electronic parts are an important part in the modern manufacturing industry. The purpose of this study was to enhance the quality of cutting tools in electronic parts manufacturing process by utilizing statistical methods. Through these approaches, it was found that the cost of precision boring blade (S2F0409R05F35R10PTD) was significantly decrease from 457 THB to 315 THB, this research can maintain the process capability value (Cpk) at the customer satisfaction level (rather than 1.5) and reduce production cost from 2,104,739 THB per year to 1,598,857 THB per year (5 months payback period). The proposed statistical methods approaches could also be applied to other electronic parts manufacturing industries worldwide.
Development of wound healing spray from keratin protein
Authors: Mohamed Saad Bala  , Kan Weng Chin  , Basma Yahya Alashwal  , Arun Gupta
Published: October 2021

Wound healing spray was developed from keratin protein extracted from a chicken feather in the study. Keratin is the most abundant protein in epithelial cells. Keratin was proven for wound healing ability because it can activate the keratinocyte in the skin responsible for wound healing. However, keratin wound healing spray is new to the market and has the potential to heal the wound gentle and pain-free. This study synthesized the keratin wound healing spray from chicken feathers and determined the character of the keratin wound healing spray. Keratin protein was extracted from chicken feathers. The extracted keratin solution was concentrated to the desired concentration by a rotary evaporator. The wound healing spray was synthesized by mixing the desired antimicrobial agent with keratin solutions like manuka honey, Garcinia Mangostana L., caprylyl glycol, ethylhexylglycerin and propylene glycol at a concentration of 13.0 w/w%, 0.5 w/w%, 1.0 w/w%, 2.0 w/w% and 2.0 w/w%, respectively, and the characteristic was determined. The result has shown that the keratin protein is maintained in the wound healing spray after mixing with an antimicrobial agent according to the formulation from the FTIR result. The wound healing spray does not contain heavy metals like cadmium and lead. Still, copper, iron and zinc were present within the maximum daily level of vitamins and minerals for adults allowed in health supplements by the National Pharmaceutical Regulatory Division of Malaysia. The pH of the keratin wound healing spray was maintained at a pH of around 5.5. The density and the viscosity of the keratin wound healing spray were higher than the deionized water. In conclusion, the Keratin wound healing spray was synthesized, and it is safe for the consumer. The wound healing ability of the keratin wound healing spray needs to carry out the in vivo clinical test for future study.
The effects of nutrient stress on marine microalgae for enhancing the biodiesel production
Authors: Marlen Trejo  , Evelyn Zamudio Pérez
Published: October 2021

This study aimed to investigate the effect of nutrient stress such as nitrogen and phosphorus on the growth rate of green algae, Chlorella sp. and the mechanism secreted to survive during the depletion of nutrients. The sample was tested with several vital parameters, suppressed Total Nitrogen (TN) and Total Phosphorus (TP). A process known as acclimatization was carried out to ensure that the algae can adapt to a new environment which was repeated 2 times, each taking about 2 weeks. The active compounds in the samples were measured using Gas Chromatography-Mass Spectrophotometry. The experiments showed that the control microalgae secreted hexadecanoic acid and methyl stearate while nitrogen suppressed microalgae secreted Undecanoic acid, 10-methyl- and methyl ester. Phosphorus limited microalgae secreted 1,3-Propanediamine, N-(2-aminoethyl)- due to suppress of nutrients. This experiment should be tested in several study areas in Mexico and outside Mexico to compare the productivity of green algae and the main factors that contribute to the eutrophication problem.
Exploration of fatty acid methyl esters (FAME) in cyanobacteria for a wide range of algae-based biofuels
Authors: Marlen Trejo  , Glennise Faye C. Mejica  , Nuttapong Saetang  , Padivarada Lomlai
Published: October 2021

Due to high demand in the industry field, fuel supply has been reduced due to overconsumption. Algae served as the most promising biofuels; Cyanobacteria is preferred as a material for producing biodiesel based on the comparative advantage. Cyanobacteria can produce high lipids profiles that can be used to produce biofuel or biodiesel. The present investigation aimed to identify the application of Cyanobacteria that have proposed lipid standards for the algae biofuel industry. Three main objectives are involved in these experiments: to isolate and identify different strains of Cyanobacteria, convert the lipid from microalgae into biodiesel through transesterification, and estimate the proposed lipid standard of Cyanobacteria for the algae biofuel industry. The microalgae involve isolated using a plankton net. The water sample is brought into the lab for the identification of Cyanobacteria. After the Cyanobacteria are identified, the Cyanobacteria undergo mass cultivation to ensure the biomass is enough for lipid screening. After lipid content is identified, the lipid in the Cyanobacteria is extracted and further transesterification process. The GC analysis showed the variation of fatty acid in this cyanobacterium, a saturated, monounsaturated, and polyunsaturated fatty acid. The study also revealed that hexadecanoic acid, pentadecanoic acid and pentadecanoic acid was found in Oscillatoria sp. Lipid screening can determine the quantity of lipid present in the Cyanobacteria to estimate the lipid content for biofuel production.
Spirogyra cultured in fishpond wastewater for biomass generation
Authors: Tipsukhon Pimpimol  , Burassakorn Tongmee  , Padivarada Lomlai  , Prsert Prasongpol  , Niwooti Whangchai  , Yuwalee Unpaprom  , Rameshprabu Ramaraj
Published: October 2021

Algae are aquatic organisms that can be found in a wide range of water bodies. Algae, a form of aquatic organism, is found in many different water types. Besides being relatively easy to maintain, algae are also numerous, making them a good choice for biomass production. The filamentous Spirogyra sp., a common green alga, tends to grow in freshwater. It is said that this macroalga has a wide variety of biotechnological applications. Research in this area highlights biomass's creation and builds on our understanding of the composition of macroalgae generated in fish farm wastewater. A study of Spirogyra in undisturbed fish farm wastewater was conducted in this study. Various algal species were evaluated for their qualities, including biomass yields and productivity, protein, fat, and carbohydrates. This investigation has confirmed that the nutrients in fish farm effluent are suitable for cultivating algal biomass. Protein, lipid, and carbohydrate levels in unaltered fish farm effluent were the highest for Spirogyra, with percentages of 19.03, 8.38, and 45.71%, respectively. Thus, it was the most suitable organism for various biomass-based applications and nutrient removal.
Waste to wealth: A sustainable circular bioeconomy approach of chicken manure powder for increasing productivity of Lanchester’s freshwater prawn (Macrobrachium lanchesteri)
Authors: Buncha Tongmee  , Nattakarn Mukdajaturaphak  , Yuwalee Unpaprom  , Rameshprabu Ramaraj  , Tipsukhon Pimpimol  , Niwooti Whangchai
Published: October 2021

A biorefinery is ideal because it can combine many processes to produce multiple bio-products from organic solid waste. Moreover, in view of socially rising energy demands and biodiversity conservation, biorefinery contributed as a sustainable strategic tool for the emerging circular bio-economy. In this research objective was to study some techniques to increase the productivity of Lanchester’s freshwater prawn in earthen ponds. The experiment using a completely randomized design was conducted. In six Nattearthen ponds, different amounts of chicken manure were applied to produce different amounts of phytoplankton (green algae). The first pond was control, then, the 2nd to 6th ponds were applied with chicken manure in 30, 60, 90, 120 and 150 kg/rai/week, respectively. The prawns were fed twice daily with 5% of total body weight using 40% protein diet. The results of the study showed that feeding with different densities of phytoplankton (green algae) affected the productivity of Lanchester's freshwater prawn significantly. The highest productivity of Lanchester's freshwater prawn was 566.30 ±4.88 g from the pond applied with chicken manure of 120 kg/rai/week. The productivity of Lanchester’s freshwater prawn applied with 90, 30, 60, 150 and 0 kilograms/rai/week of chicken manure was 416.53 ± 9.89, 295.43 ± 5.46, 281.13 ± 4.63, 275.39±4.78 and 265.86 ±4.79 g, respectively. In conclusion, the effect of different densities of phytoplankton (green algae) increased the productivity of Lanchester's freshwater prawn (Macrobrachium lanchesteri).
Transformation of lignocellulose from corn stove for bioethanol production
Authors: Numchok Manmai  , Yuwalee Unpaprom  , Ramaeshprabu Ramaraj  , Keng-Tung Wu
Published: October 2021

The use of fossil fuels, as well as the environmental issues associated with their burning, has pushed for the development of clean, renewable energy sources. Biofuels made from lignocellulosic biomass are considered a carbon-neutral and sustainable method. As the demand for non-petroleum fuels grows, more attention will be placed on developing a cost-competitive liquid transportation biofuel like ethanol. This study was conducted to produce bioethanol utilizing the SHF (separate hydrolysis and fermentation) technique from corn stove lignocellulose. Pretreatment with sodium hydroxide at various concentrations was also studied. The influence of enzymatic saccharification, fermentation time, and substrate concentration on sugar yield and, eventually, ethanol production was investigated. Fermentation was carried out by using the enzymatically saccharified hydrolysate and monoculture of Saccharomyces cerevisiae. The results reveal that pretreatment with 2% NaOH followed by 48 hours of hydrolysis produced the maximum bioethanol production (30.21 ±0.13 g/L). This study findings indicated that alkali-pretreated corn stove might be used as a feedstock for bioethanol production, reducing reliance on fossil fuels.
Synthesis of keratin spray from chicken feathers for biomedical applications
Authors: Mohamed Saad Bala  , Liyana Maryam  , Basma Yahya Alashwal  , Arun Gupta  , Triveni Soubam  , Swati Sharma
Published: October 2021

There is a pressing need to develop wound healing spray that can utilize it for the treatment of skin rebuilding. Wound healing involves the regeneration and tissue repair process with the sequence of molecular and cellular measures that ensue the onset of a tissue lesion to reestablish the damaged tissue. This study aimed to produce the best formulation of keratin-based wound spray which was prepared by varying of the keratin concentration to suit for human nature skin and can be promoted for the wound healing process. A wound-healing bouquet was prepared with keratin as the primary substituent mixed with 2-phenyl ethanol, methyl lactate, and methyl propanediol to rejuvenate the skin effectively. The keratin has been extracted from chicken feathers which have high levels of protein source. Keratinocytes containing keratin migrate from the wound edges to cover the wound during the remedial process. The samples are characterized by Fourier Transform Infrared Spectroscopy (FTIR) to determine the functional groups and Inductively Coupled Plasma-Optical Emission Spectrometry (ICP-OES) for heavy metal analysis. The characteristics of keratin-based wound spray from chicken feather made it an effective wound care product. The pH value of the formulation possesses a little acidic nature (pH 5.56) where is considered an appropriate nature to prevent the growth of bacteria. This wound healing spray gives a suitable domain of cure efficiency to the injured region as they have ideal levels of pH.
Revisiting the Effectiveness of Blackboard Learning Management System in Teaching English in the Era of COVID-19
Authors: Al-khresheh Mohammad H.
Published: October 2021

The study carries out a detailed review of the overall impact of deploying the Blackboard online platform in the EFL teaching-learning process. In pursuing this aim, this study has followed the narrative literature approach, using analytical and comparative techniques as primary research methods. Numerous studies have been analysed thoroughly to conclude whether these technology-oriented tools directly affect the EFL teaching-learning process. The study also provides a definitive opinion regarding the usefulness of blackboard technology. The analysis of literature pointed out that EFL classes were positively influenced when Blackboard technology was utilised. Blackboard technology’s advantages in EFL were found to outnumber their disadvantages. However, technical challenges remain in integrating this technology successfully into modern classrooms. It should also be noted that while such technology-based teaching tools are a step in the right direction, they should not be considered as a perfect replacement for time-tested teacher-student classroom interactions that happen organically in classrooms. Additional preparation is also required from both teachers and students to make a meaningful contribution to such technology-oriented classes. Particularly, teachers need much training, encouragement, and support to move towards further advanced and collaborating pedagogies online.
Item Analysis of the Rasch Model Items in the Final Semester Exam Indonesian Language Lesson
Authors: Azizah Nur , Suseno Muchlas , Hayat Bahrul
Published: October 2021

This study aims to analyze and describe the characteristics of the items for the Final Semester Examination for Indonesian Language courses at the PKN STAN official high school. The item analysis in this study was carried out with a modern approach (item response theory) using the Rasch model with Winstep software. This research is a quantitative research with descriptive method. The data was obtained through the documentation method, namely 25 multiple choice questions with 314 respondents. The results of the analysis show that the unidimensional requirements are not met. There are several items in the test that do not meet the local independence requirements, while the monotonicity requirements have been met. The ability of the subject on this test is greater than the level of difficulty of the questions indicated. The reliability of the test is generally satisfactory with the quality of the items and the consistency of the subject's answers are quite good. Persons or subjects who do not fit are 28 people, while items that are not fit are 5 items. There are 11 items indicated bias.
UTICAJ PANDEMIJE COVID-19 NA KRETANJA SDI – ISKUSTVA SRBIJE
Authors: Tomić Milan , Antonijević Marija , Pejović Bojan
Published: October 2021

U ovom istraživanju analiziran je uticaj krize prouzrokovane pandemijom COVID-19 na ekonomska kretanja, kao i protok stranih direktnih investicija. COVID-19 recesija se može smatrati jedinstvenom, jer je jedina koja je od 1870. godine pokrenuta isključivo pandemijom. Uticaj novonastale pandemije posedovao je sliku sveobuhvatne stagnacije kao i usporavanja svetske ekonomije, čije se glavne vizualizacije ogledaju u sistematskom gašenju ekonomskih aktivnosti širom sveta, gde se gašenje aktivnosti dešava u različitim sektorima istovremeno. Ovo istraživanje se fokusira na uticaj svetske ekonomske krize prouzrokovanom pandemijom COVID-19 na ekonomska kretanja u svetu i u Republici Srbiji. U fokusu ovog istraživanja je utvrđivanje uticaja pandemije na strane direktne investicije u Srbiji, kao i odnosa SDI sa izvozom i uvozom. Generalna kretanja SDI pre pandemije odlikuje pad od 2019. godine, pri čemu je svetska kriza prouzrokovana pandemijom doprinela izrazitom padu SDI u 2020. godini. Protok SDI na globalnom nivou je u 2021. godini posedovao tendenciju rasta nasuprot prethodne godine, pri čemu s normalizacija protoka SDI očekuje tek u 2022. godini. Autori su koristeći tri modela utvrdili da je u Srbiji COVID-19 imao statistički značajan i negativan uticaj na BDP po glavi stanovnika na nivou pouzdanosti od 90%. Sa druge strane, uticaj COVID-19 na izvoz nije statistički značajan. Rezultati ukazuju da jedinični rast stranih direktnih investicija dovodi posledično do većeg rasta uvoza u odnosu na izvoz.
WHAT DETERMINES THE APPLICATION OF IFRS 3 IN ACCOUNTING FOR GOODWILL?
Authors: Živanović Milutin
Published: October 2021

Accounting treatment of goodwill is often described as one of the most complex and controversial topics in the field of financial reporting, so it is of primary interest to examine the factors that affect application of IFRS 3 in Serbia given the low quality of financial reporting in developing countries to which Serbia belongs. Paper results show low quality of financial reporting on domestic business combinations which is an indicator to professional and regulatory bodies that there is significant room for improvement in this field. Research findings also show that: type of audit firm, the country of origin in which ultimate owner of an acquirer operates, legal form of an acquirer and finally transaction size play an important role in determining whether an acquirer will apply IFRS 3 when it comes to accounting for goodwill. Besides that paper reveals that materiality of goodwill is of significantly lower magnitude in domestic transactions than in transactions realized in developed European economies, but that the average percentage of consideration transferred allocated to goodwill is almost identical which implies that on average domestic and European M&As are equally motivated by the acquisition of goodwill as of the acquisition of identifiable net assets.
Energy Efficiency and Productivity: A Worldwide Firm-level Analysis
Authors: Montalbano Pierluigi , Nenci Silvia , Vurchio Davide
Published: October 2021

This work aims to explore the relationship between energy efficiency and productivity using firm-level data. Although important to policymaking, very few academic studies analyze this relationship at the firm level. Taking advantage of the national representative World Bank Enterprise Survey (WBES) data, we contribute to the current literature by providing one of the most comprehensive firmlevel analyses to date in terms of geographical coverage. To this end, we apply a standard constant return to scale Cobb-Douglas production function expanded to energy efficiency. Our findings show a positive relationship between alternative measures of energy efficiency and firm-level productivity. This relationship holds, albeit with different magnitudes, for all industries and regional groups. This work provides further empirical support for the messages conveyed by international institutions regarding the positive relationship between environmental actions and firm performance, thus supporting collective efforts to improve the private sector’s energy efficiency, including the implementation of Agenda 2030.
Comparison of prices and consumer price indices: traditional data collection and alternative data sources
Authors: Białek Jacek , Dominiczak-Astin Alina , Turek Dorota
Published: October 2021

One of the major challenges official statistics is faced with in the 21st century is the use of alternative sources of price data in order to modernise consumer price statistics and, as a result, to improve the accuracy and reliability of inflation data. Data collecting based on the traditional method encountered numerous difficulties caused by COVID-19 (distance-keeping restrictions limiting price collectors’ fieldwork, closures of points of sale). As a consequence, the work on alternative data sources intensified. The article presents the results of an experimental study involving the use of prices collected by means of the traditional method (by price collectors), and scanner and web scraped data from one of the retail chains operating in Poland. The aim of the study was to investigate the occurrence of differences in prices and price indices of selected food products and to estimate them, using the traditional method and alternative data sources, i.e. scanner and web scraped data. An additional goal was set to identify sourcebased reasons for these differences.
The empirical study covered the period of February and March 2021. The results based on data from different sources were compared using both graphical methods (histograms, box plots) and the calculation of elementary price indices according to the Dutot, Carli and Jevons formulas. The findings revealed certain, sometimes serious discrepancies in the distributions of prices obtained from various data sources, which suggests that the application of scanner and web scraped data may lead to the over- and understating of price indices obtained via the traditional method.
The article also discusses the main methodological aspects of obtaining and applying data from alternative sources, and indicates the probable causes of the differences observed both in distributions of product prices and in monthly price indices calculated using data from various sources.
Alendronato de sódio, levotiroxina e inibidores da bomba de prótons
Authors: Sousa Camila Tavares de , Gomes Gabrielle Kéfrem Alves , Pichitelli Janaina de Sousa Dias , Tinoco Marlon Silva , Pereira Leonardo Régis Leira , Pereira Mariana Linhares , Baldoni André de Oliveira
Published: October 2021

Introdução: As interações medicamentosas podem alterar a segurança e/ou efetividade no tratamento das doenças. Alguns medicamentos precisam ser utilizados em jejum e a literatura apresenta informações divergentes sobre o real impacto clínico do uso destes no mesmo horário. Objetivos: Analisar as evidências sobre a relevância clínica de potenciais interações entre inibidores da bomba de prótons (IBPs), levotiroxina e alendronato de sódio. Métodos: Realizou-se uma revisão narrativa de artigos disponíveis na base de dados PubMed, além de consulta de potenciais interações medicamentosas em fontes de informações sobre medicamentos disponíveis na World Wide Web. Resultados: Em apenas três das 17 fontes de informações consultadas foi relatado uma possível redução dos níveis plasmáticos e/ou da efetividade da levotiroxina, quando administrada de forma concomitante com omeprazol ou outro da classe. Somente uma fonte relata leve redução dos níveis plasmáticos de alendronato de sódio por interação com a levotiroxina, e apenas duas fontes evidenciam possível redução do efeito terapêutico do alendronato de sódio por interação com IBPs. Apenas dois estudos relatam resultados significativos relacionados à existência de interação entre levotiroxina ou alendronato no uso concomitante de IBPs. Em todas as fontes consultadas, as interações são descritas como menores, leves, moderadas ou de significado desconhecido. Todas as fontes de informações sugerem a continuidade da terapia para manejo da interação. Conclusão: Até o momento não há evidências robustas que demonstrem impedimento de uso de inibidores da bomba de prótons, levotiroxina e alendronato de sódio no mesmo horário, sendo essencial o acompanhamento dos parâmetros clínicos e laboratoriais.
Introduction
Authors: Brauner Yariv
Published: October 2021

It is a great honor for me to edit this issue of the Florida Tax Review in honor of not only one of the greatest educators I have known but also the best human being I have known. I could never reciprocate all that Mike Friel has done for me and my career, and I am sure that his many students and friends share this sentiment. I apologize in advance for my shortage in words, yet I know that Mike will always appreciate academic contributions such as those included in this issue by his students and friends, all of which are original and discuss cutting-edge issues related to tax policy that the world faces at present. I am quite sure Mike will prefer this over lengthy praises, which he greatly deserves.

This issue includes three parts. All three include works exposing different perspectives on the universal struggle of Nation States with the economic and market realities of the twenty-first century when they come to form their tax policies. The first part focuses on the United States, whose international tax regime was dramatically reformed in 2017 with an unprecedented lack of guidance. The 2017 Tax Cut and Jobs Act (TCJA) introduced a potpourri of reforms that struggle to reflect a single coherent set of policy goals. Some of the changes represented dramatic policy volte-face, while others implemented long acknowledged contingency plans that had been discussed and analyzed before. Some seem to reflect international developments, conforming to what may be the new international consensus, while others clearly go against such trends.
Education Has Been "Dumbed Down" in Tax Reform
Authors: McCoskey Melanie , Narotzki Doron
Published: October 2021

With promises of “Make America Great Again” and tax reform for “middle-class” Americans, the current federal government administration has implied that the average American would become more prosperous under this tax system. It is no surprise that most middle-class Americans view a college education as a requirement for achieving a better life. However, under the TCJA, education has not fared well, and in reality, students from many low-and moderate-income families will face reduced scholarships from elite schools, thereby reducing diversity on these campuses. Other proposed changes to education in the original tax bill, which were later removed, are also addressed as future legislative changes may revisit them.
Future of Profit Splits
Authors: De Souza Correa Talutto Debora
Published: October 2021

In a highly integrated world where new technologies are disrupting the market, taxation and transfer pricing have gained a lot of attention because governments are seeking new ways to increase revenue collection. Although the application of the arm’s length standard is sometimes unpredictable, and its geographical approach may lead to stateless income, transfer pricing has proven to be an effective tool to protect a country’s tax base. Tax authorities and international organizations have tried to revise the transfer pricing framework through the BEPS project. However, until the new framework is settled, there is a need for an updated rational interpretation of the current methodologies to provide realistic options to allocate profits in a modern setting where multinational groups are centrally managed and intangibles are highly integrated. This Article provides such an interpretation and demonstratesits implementation with a realistic example.
Mayday—Brexit
Authors: Wiman Bertil
Published: October 2021

On 31 January 2020, the United Kingdom left the European Union Brexit. A number of tax consequences both in the United Kingdom as well as in other member States will follow from leaving as a member of the European Union and the European Economic Area. This Article analyzes some of the income tax consequences, from a Swedish perspective, that follow from Brexit.
War Triggered by a Ten Cents Tax on Natural Resources
Authors: Aldazosa Alvaro
Published: October 2021

This Article is intended to provide an historic tax analysis on the most controversial cause of the Pacific War (1879–1884) between Chile and the alliance of Peru and Bolivia, restating the importance of taxation on natural resources and the political consequences of inadequate tax policy measures.