bluuebunny/crossref_metadata_2025 huggingface dataset:
Análise da Constitucionalidade Material da Inclusão do Valor do AFRMM na Base de Cálculo do ICMS-Importação
Authors: Baker Rodrigues Marianne Dolher Souza , Silva Paulo Roberto Coimbra
Published: July 2020

O ICMS-Importação incide sobre a entrada de bem ou mercadoria importada por pessoa física ou jurídica, qualquer que seja a sua finalidade, cabendo o imposto ao Estado onde estiver situado o domicílio ou o estabelecimento do destinatário do bem ou da mercadoria. A base de cálculo do imposto deve ser delineada e interpretada em harmonia com as balizas constitucionais, sendo limitada à materialidade de incidência estabelecida pela competência outorgada aos Estados. O Adicional ao Frete para Renovação da Marinha Mercante – AFRMM é devido em decorrência da utilização do transporte aquaviário, mas, apesar de tal modalidade de transporte ser recorrentemente utilizada nas operações de importação de bens e mercadorias, a elas não se vincula. Portanto, considerando a desvinculação do valor do transporte aquaviário das operações de importação, o valor devido a título de AFRMM não pode ser incluído no cômputo da base de cálculo do ICMS-Importação.
Efeitos do Parcelamento no Curso da Execução Fiscal
Authors: Guerrero Thaí­s Figueiredo Fedosseeff
Published: July 2020

A presente pesquisa tem por fim discorrer sobre os efeitos do pedido do parcelamento pelo contribuinte no curso da execução fiscal, bem como sobre a possibilidade de posterior discussão do referido débito parcelado, na esfera judicial. Isto porque, os principais requisitos para concessão de tal benesse pelo Estado, via de regra, se baseiam na prévia renúncia a quaisquer alegações de direito e a desistência de defesas, administrativos ou judiciais, que tenham por objeto os débitos que serão liquidados.Como a legislação fiscal confere de um modo geral à referida opção (renúncia/desistência) o caráter irretratável e irrevogável, há entendimento doutrinário e jurisprudencial que entende que o contribuinte ficaria impossibilitado de discutir o débito confessado na esfera judicial, por intermédio de ação própria. Entretanto, existe jurisprudência que entende que a confissão de dívida não inibe o questionamento judicial da obrigação tributária, sendo este o ponto controvertido de partida para a presente pesquisa.Condicionar a benesse do parcelamento da dívida à renúncia de uma eventual discordância em momento posterior pode ser considerado ato abusivo e arbitrário da Administração Pública Fazendária, uma vez que tal instituto não se confunde com o reconhecimento do pedido, visto que neste encontra-se presente a admissão da existência do direito material, enquanto que na confissão há a admissão de um fato determinado, razão pela qual se faz necessária a discussão para maiores esclarecimentos, por haver entendimentos doutrinários divergentes.
Nem tanto ao Céu, nem tanto à Terra
Authors: Rosenblatt Paulo , Moreira Gabriel Eugênio Barreto
Published: July 2020

Este artigo tem como objetivo enfrentar um tema recorrente no direito tributário brasileiro: a utilização da doutrina do propósito negocial como ferramenta de combate ao planejamento tributário abusivo. A recorrência com que o tema é tratado implica risco de se dizer o que já foi tantas vezes repetido; porém, não se trata de mera repetição, já que é uma matéria em constante evolução, com novas nuances e percalços. Não seria exagero dizer que se trata de tema inesgotável enquanto critério antielisivo. Assim, o tema será abordado a partir de uma crítica ao atual estágio dos debates na jurisprudência recente do Conselho Administrativo de Recursos Fiscais (CARF).
Conceito de Insumo para Fins de Crédito de PIS/COFINS
Authors: Liotti Belisa Ferreira , Marques Thiago de Mattos
Published: July 2020

O presente estudo visa, inicialmente, delimitar o conteúdo vinculante da decisão proferida pelo STJ no julgamento, como recurso repetitivo, do REsp n. 1.221.170/PR, distinguindo o trecho que deve ser tomado como paradigma daquele que configura mera análise do caso concreto. Em seguida, o artigo demonstra que já foram proferidas decisões inadequadas ao precedente pelos próprios Ministros do STJ. Ao final, são apresentadas ponderações sobre o papel do STJ nas discussões ainda em curso sobre o tema.
Coisa Julgada vs. Igualdade em Matéria Tributária
Authors: Alho Neto João
Published: July 2020

Este artigo tem como objetivo analisar o aparente conflito da coisa julgada em matéria tributária e o princípio da igualdade sob o aspecto da livre concorrência, tendo como paradigma o caso da contribuição social sobre o lucro líquido – CSLL (Lei n. 7.689/1988). Assim, será feita, em primeiro lugar, a análise do instituto da coisa julgada e sua relação com a segurança jurídica, para então se verificar a evolução do estudo da coisa julgada em matéria tributária do ponto de vista do caso CSLL. Por fim, será analisado profundamente o conflito entre coisa julgada tributária e a livre concorrência, com vistas a concluir que a solução adequada para o problema seria a harmonização dos princípios da segurança jurídica e da igualdade, mantendo os efeitos pretéritos da coisa julgada, passando a limitá-la, nas relações continuativas, para o futuro, nos casos onde ficar constatado extremo estado de desigualdade.
DA VEDAÇÃO AO APROVEITAMENTO FISCAL DO GOODWILL EM OPERAÇÕES DE F&A INTERNAS E O CASE GERDAU
Authors: Cabral Fábia Léya S.
Published: July 2020

Este artigo é uma análise sobre a vedação ao aproveitamento fiscal do ágio fundado em expectativa de rentabilidade futura em operações de F&A internas, isto é, em um mesmo grupo econômico. Para tanto é necessária uma contextualização do ágio através de alguns pressupostos contábeis relacionados às normas internacionais da contabilidade. Os conceitos estudados são ilustrados através do caso Gerdau, considerado um paradigma em matéria de ágio interno.
EVOLUÇÃO LEGISLATIVA E JURISPRUDENCIAL DA TRIBUTAÇÃO BRASILEIRA DOS LUCROS, RENDIMENTOS E GANHOS DE CAPITAL AUFERIDOS NO EXTERIOR
Authors: Bez Batti Gabriel
Published: July 2020

The article is an empirical research on legislative and jurisprudential development of the taxation of profits, gains and capital gains earned abroad. The objective is to analyze the background of the laws and the decisions ruled by the Judiciary and the administrative courts in order to unveil the Brazilian tax policy as regards this matter, and to settle both the tax position of the administrative courts and the application of the tax treaties by the Judiciary. The idea is to present the development of the legislation until the promulgation of Law n. 12,973/2014 and predict how the taxation of foreign profits, income and capital gains will be ruled by the judiciary.
The Dnipropetrovsk “Vsesvitnyks” of the Later Soviet Time in the Memoirs of Serhii Plohii
Authors: Venher A.
Published: July 2020

The development of national historical science attracts the attention of modern researchers as the study of “roots” allows to understand the current state of affairs in historical science. The study of individual corporations of historians in the areas of their research gives the opportunity to trace the internal state of things in national and world historical science. These studies can be carried due to the involvement and synthesis of a wide range of sources. The study of the corporation of Ukrainian Soviet historians opens additional perspectives to the researcher in expanding the source base. Namely, to promote the creation of new sources - memories. This publication presents the memoirs of the workshop of Dnipropetrovsk vsesvitnyks of the Ukrainian-American historian Serhii Plohii. In the Dnipropetrovsk period of life, the historian was part of it and headed it for some time. Memoirs that are introduced to the scientific circulation are written by the author from several perspectives: the student and the employee, and the third, the autobiographical, which goes through these two perspectives.

Serhii Plokhii explains, from the perspective of the student, why he had chosen the department of world history to specialize in, characterizes the relations with his research supervisor Yuriy Mytsyk, and defines how his scientific carrier was influenced by Yakiv Rubin, the head of the department of world history in 1940-1950s. S. Plokhii characterizes the lecturers of the department, particularly the professor Vasyl` Syrotenko. From the perspective of the colleague, Plokhii describes the relations within the scientific community of the department, especially between different generations of lecturers. He characterizes his scientific interests and experience of being lecturer and administrator. Plokhii describes how the new research trend of the department of world history – history of the German Diaspora – emerged, and speaks about the start of PhD research in this field. Plokhii also defined the reasons why he had to abandon the Dnipropetrovsk University and started the academic career abroad.
A atuação do odontolegista: conceito, história e recursos de identificação
Authors: Moretto Marcelo Juliano , Horiuchi Zigomar Hideo Fecchio Nasser , Costa Bruno Oliveira , Tavares Murilo de Souza
Published: July 2020

Com o crescimento populacional, desenvolvimento tecnológico, e o aumento da violência, as perícias tornaram-se cada vez mais necessárias, exigindo dos profissionais formação especifica, com amplo conhecimento técnico-cientifico. O presente estudo relata, por meio de uma revisão de literatura, a regulamentação sobre a odontologia legal e as áreas de atuação do odontolegista. Vários eventos ocorridos no mundo e no Brasil exigiram a atuação do especialista em odontologia legal para elucidação de casos e identificação humana, evidenciando a importância do profissional. No último século acidentes envolvendo grande quantidade de pessoas em condições extremas como incêndios, explosões tornaram a tarefa de identificação mais complexas, exigindo a utilização de novas tecnologias, e com essa evolução na complexidade dos casos ocorridos a demanda por profissionais especializados e capacitados teve um aumento considerável.
Complicações relativas às infecções odontogênicas: Angina de Ludwig
Authors: Fernandes Samuel Lucas , Ferreira Lais Paula de Sousa , Oliveira Mariana Alves de , Fernandes Gabriela Caroline , Tieghi Neto Victor , Santana Tawan Manze , Moretto Marcelo Juliano
Published: July 2020

Descrita em 1836 como sendo uma celulite tóxica por Wilhelm Frederick Von Ludwig, a Angina de Ludwig pode ser uma celulite extremamente fatal se não houver um diagnóstico preciso e precoce. Tendo vários fatores causal sendo o principal às infecções odontológicas dentre outras como: traumatismos e lacerações dos tecidos bucais, infecções das glândulas salivares, picada de insetos no queixo, neoplasias bucais infectadas, linfadenites, osteonecrose da mandíbula relacionada com o uso de bisfosfonatos. Afetando os espaços fasciais do pescoço, espaço submandibular, espaço submentoniano assim tendo o comprometimento principal as vias aéreas, pacientes imunossuprimidos e com comprometimento na condição sistêmica tendem a ser mais suscetível a Angina de Ludwig. Tendo tratamento a internação imediata e em seguida a prescrição de antibióticos para o controle da infecção e a drenagem cirúrgica para a remoção do material purulento e em seguida a remoção da causa da infecção como extrações e tratamento endodôntico, devido ao comprometimento das vias aéreas em alguns casos mais graves deve se realizar uma traqueostomia ou intubação endotraqueal. Este trabalho visa o melhor entendimento sobre o manejo de pacientes com Angina de Ludwig oferecendo ao leitor um conhecimento sobre a etiologia, diagnóstico e tratamento, bem como o prognostico relativo ao tratamento estabelecido.
Há alterações dentoesqueléticas no tratamento a longo prazo da apneia obstrutiva do sono com aparelho para avanço mandibular?
Authors: Kawauchi Márcia Yuri , Dainesi Eduardo Alvares
Published: July 2020

A síndrome da apneia obstrutiva do sono caracteriza-se por repetidos episódios de parada momentânea da respiração, durante o sono, resultando em severas alterações sistêmicas. Há diferentes abordagens para a terapia desta síndrome, dependentes da severidade da mesma. Nas de grau suave ou moderada pode-se indicar uma terapia com aparelhos para avanços mandibulares, associados ou não às máscaras de bombeamento positivo e contínuo de ar nas vias aéreas. Há relatos na literatura indicando o surgimento de mordida cruzada na região dos pré-molares e diminuição do overjet e do overbite, devido à lingualização dos incisivos superiores e vestibularização dos incisivos inferiores, principalmente se o período de utilização do aparelho para avanço mandibular for maior que 3 anos. Este trabalho relata as alterações dentoesqueléticas promovidas pela utilização durante 5 anos de um aparelho intrabucal para avanço mandibular, em um paciente adulto, com quadro de ronco noturno. Pelas análises cefalométricas realizadas ao início do tratamento e após o tempo apresentado, observa-se que as alterações ocorridas não apresentaram relevância clínica. Assim, pode-se esperar que a utilização de aparelhos para avanço mandibular no tratamento da apneia obstrutiva do sono não promove alterações dentoesqueléticas significativas.
Tratamento não cirúrgico de extensa lesão periapical: relato de caso
Authors: Fernandes Samuel Lucas , Martins Milena Perraro , Barros Monize Bernardes , Boer Nilton César Pezati , Duarte Marco Antonio Hungaro
Published: July 2020

O tratamento endodôntico de dentes associados às lesões periapicais extensas geralmente envolve um longo período de acompanhamento e o reparo ósseo completo nem sempre ocorre. Este trabalho tem como objetivo a exposição de um caso clínico de lesão periapical extensa, tratado sem a necessidade de complementação cirúrgica.
Passengers' Traffic Forecast of the Nigeria Airports using the Holt-Winters Additive Model
Authors: Tamber AJ , Oladejo OM
Published: July 2020

This research work was carried out in response to the need as a result of increase in Nigeria population and the demand for air transport facilities, this research was carried out using the data of the Federal Airport Authority of Nigeria, which has a total number of 23 airports out of which four are international airports, seven are domestic airports and twelve are other domestic airports with the total number of 75,879,653 passengers between Jan. 2003 and Dec. 2011. The passengers' traffic of FAAN's data of 2003 to 2011 was collected and forecasted using the NCSS computer package to generate the Holt-Winters additive model with coefficient of determination, R2 of 90.99% and the models were used to forecast for the years 2012 to 2019 using the models.
Application of the Schwarz-Christoffel Transformation to the Solution of Harmonic Dirichlet Problems in Electrostatics
Authors: Swem ST , Ogwola P , Otene E
Published: July 2020

In this paper, a purely conformal mapping method for efficiently solving harmonic Dirichlet problems of electrostatic in domains free of charge and with charge whose boundaries have inconvenient geometries consisting of straight-line segments is presented. The method which uses the inverse of an appropriately determined Schwarz-Christoffel transformation as the mapping function, was applied to harmonic Dirichlet problems in an infinite strip and infinite sector and the solution or electrostatic potential for the problem obtained for each case. Furthermore, the equipotential lines of the electric field were also obtained in order to show the features of the solution and the field analysed accordingly. The electric field intensity was also analysed to show its variation in the field. This method could therefore be a suitable alternative method for solving Laplace's equation in two dimensional electrostatic problems.
Digital Image Segmentation Using Delaunay Triangulation Algorithm
Authors: Onoja GU , Aboiyar T
Published: July 2020

Image segmentation is the process of partitioning a digital image into multiple segments according to some homogeneity criterion. Different approaches are suited to different types of images and the quality of output of a particular algorithm is difficult to measure quantitatively due to the fact that there may be much “correct” segmentation for a single image. Although the field encounters several challenges, this research work seeks to present a segmentation algorithm for gray intensity images. Image features extraction is first performed to obtain the approximate, if not exact, representation of a given image. Image enhancement was also carried out by exploiting the principle of histogram equalization which is one of the well-known image enhancement techniques. The proposed approach is based on the Delaunay (DT), one of the techniques in computational geometry, which generates clusters of intensity values using information from the vertices of the external boundary of triangulation. This makes it possible to produce segmented image regions. The algorithm was tested on sampled images before and after enhancement and the production compared. Our algorithm successfully extracts cogent features from a given image and made use of the Delaunay Triangulation to carry out segmentation. The method is robust, precise and independent of translation, rotation and scaling and that makes the result quite good for image segmentation. Image segmentation based on Delaunay triangulation technique seem to be a promising future research area with respect to its applicability to underwater mine and submarine detection, better target recognition, medical imaging as well as to automated computer vision.
a wake work for 2020: on meeting black grief with tenderness
Authors: Botts Ree , Ward Osceola
Published: July 2020

a wake work for 2020: on meeting black grief with tenderness is a call into grief for communities of Black folks working to survive Quarantine 2020. We meditate on what wake work looks and feels like in this particular season of Black suffering, as we grapple with the weight of quotidian Black death and the possibilities for the restoration of sacred Black lives. Using a methodology of reflexive poetics, we paint portraits of intimate ontology, inner worlds, and unraveling. We use repetition as a tool for deep emphasis, and write in and out of I and We statements to illustrate the multitude of voices present within this text - the collective love of we, the individual I, the communal fight of us, and the sacred oneness of Spirit. We work to reimagine our relationship with reading, writing and words in order to reject performative notions of intellect that often divorce us from the intimacy so necessary for engagement with the Black intellectual tradition, particularly the subsets of our tradition that center our imaginaries of fugitivity beyond suffering. We acknowledge that, in order to write care into the wake, we must first center language that makes space for our affective experiences. By refusing the gaze of academia and reclaiming our intimacy to education beyond the project of schooling, we free ourselves up to write creatively, illegibly, and in dissonance. In fact, we see our writing as a fugitive practice in and of itself, one that allows us to reclaim our voices to map out new sites of marronage where we might nestle ourselves up into alternative scapes of freedom.
Evaluation of efficacy and safety of platelet rich plasma (PRP) and microneedling (radiofrequency) in the treatment of atrophic acne scars
Authors: Al-aajem Burooj Mohammed Razooqi , Alkayally Khudhair Khalaf , Alkayally Aya Khudhair Khalaf
Published: July 2020

Background: Acne Vulgaris is a self-limiting, chronic skin lesion, which may heal with squally of different types of scars (ice pitted, boxcar, rolling, and keloid). Different options used to deal with scars such as laser dermabrasion, surgical excision, and chemical peeling. This study aims to assess the safety and effectiveness of using a combination of radiofrequency (RF) microneedling and platelet-rich plasma (PRP) in managing the atrophic acne scars among a sample of Iraqi patients.

Method: An interventional study conducted from January 2017 to December 2018 at a private dermatological clinic in Kalar City, Al-Sulaymmania Province, Iraq. Patients with the atrophic scar and willing to participate are adequately assessed and treated by RF and PRP. A different number of sessions of therapy used, and patients followed for three months after the last meeting.

Results: Thirty-one patients were involved in the study. The majority of them (27, 87.0%) were females with a mean age of 26.41±8 years. Twenty patients (64.5%) had opened mouth (boxcar and rolling) scars, and eleven (35.5%) had ice pitted scars. Ten patients (32.25%) showed an excellent response to RF and PRP therapy with two grades improvement, fifteen patients (48.38%) showed good response with one-grade improvement and six patients (19.6%) showed poor response without improvement in grades, (all of them of ice pitted scars). There was a direct relationship between the number of sessions and the response to therapy. Three patients developed folliculitis at sits of puncturing with the isolation of staphylococcus auras bacteria, which cleared by topical and systemic antibiotics.

Conclusions: Although ice pitted scars showed an inadequate response to therapy, however, the reaction of the boxcar and rolling scars to RF and PRP was excellent, indicating that combination procedure is a safe, efficient and satisfactory option for the treatment of atrophic acne scars.
PENERAPAN STANDAR AKUNTANSI KEUANGAN PADA PT. ASURANSI KREDIT INDONESIA CABANG MAKASSAR TELAH SESUAI DENGAN STANDAR AKUNTANSI KEUANGAN INDONESIA
Authors: Ranung BASO , Sarong Sumarni
Published: July 2020

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Sistem Akuntansi Keuangan pada PT. Asunransi Kredit Indonesia Cabang Makassar.” Penelitian ini dilakukan dengan menggunakan metode Analisis Deskriftif Yaitu Menjelaskan keadaan sebenarnya bagaimana penerapan Standar Akuntansi Keuangan dijalankan dalam PT. Askrindo Cabang Makassar dan Menjelaskan bagaimaan estimasi pendapatan dilaksanakan dalam fungsinya sebagai perusahaan Asuransi. Hasil penelitian menunjukkan bahwa Dari sisi pendapatan premi/service charge PT. Askrindo telah melaksanakan sistem akuntansi dengan baik yaitu dengan tetap melakukan estimasi terhadap jangka waktu penjaminan dan resiko terhadap penutupan asuransi. dan dalam hal pencatatan aktiva, mencatat sesuai metode garis lurus dengan ketentuan nilai penyusutan sesuai peraturan PT. Askrindo. Biaya komisi telah dilakukan pencadangan, yaitu untuk Produksi Asuransi kredit sebesar 7.5% dari produksi bulan berjalan dan 10% untuk produksi penjaminan dari produksi bulan berjalan. Untuk biaya penagihan Asuransi kredit Cabang Makassar mengeluarkan sebesar 10% yaitu 5% untuk collecting fee yang diperuntukkan untuk Bank dan fee collector sebesar 5% yang diperuntukkan untuk petugas penagihan Bank serta melakukan perhitungan persediaan untuk meterai dan polis asuransi selanjutnya untuk selisi yang terjadi dilakukan pencatatan yang dicatat pada pos biaya.
The Effect Corporate Governance Toward Islamic Social Reporting (ISR): Profitability as a Mediating
Authors: Ariyani Ganis Bina Desy
Published: July 2020

The Purpose of this research is to determine the role of profitability as a intervening between corporate governance on the disclosure of ISR in Islamic Commercial Banks (BUS) in Indonesia in the 2014-2018 period. This research uses quantitative research using multiple linear regression analysis. This study uses secondary data in the form of panel data on companies registered in BUS for the 2014-2018 period. The population in this study is BUS in Indonesia during the 2014-2018 period. The sampling method is carried out by purposive sampling using several criteria to obtain 12 BUS used as research samples. The results of this study indicate that independent commissioners have an effect on ISR, while managerial ownership, audit committees, profitability have no effect on ISR. Managerial expertise, independent commissioners, and audit committees do not affect profitability. Path Analysis results show that profitability cannot mediate the effect of managerial ownership, independent commissioners, and audit committees on the disclosure of Islamic ocial reporting (ISR).
The Effect of Good Corporate Governance and Islamicity Financial Performance Index of Internal Fraud Sharia Banking Period 2014-2017
Authors: Raharjanti Ayu Irmasari , Muharrami Rais Sani
Published: July 2020

This study aims to study the effect of Good corporate governance and the Islamic Financial Performance Index on Internal fraud. The Islamicity Financial Performance Index indicators used are Profit Sharing Ratios, Islamic Income Ratios, Islamic Investment Ratios, and Equitable Distribution Ratios. Using quantitative with secondary data taken from the website of each Islamic Banks (BUS) period 2014-2017. The survey used in this study is a company regristered in the Islamic Banks (BUS) Financial Services Statistics 2017. The total sample is 11 Islamic Banks. The technique of deliver data, while the data analysis technique uses multiple linear regression techniques with SPSS 23. The results of the study indicate that Good corporate governance and Islamic Income Ratio show positivity to internal fraud. While the variable Profit Sharing Ratio, Islamic Investment Ratio, and Equitable Distribution Ratio have no effect on Internal fraud
The Impact Of Leadership To Serve And Organizational Commitments To Employee Performance With Behavior Organizational Citizenship as Mediation Variable
Authors: Sholikhah Eni Istikhomah , Prastiwi Septi Kurnia
Published: July 2020

The aim of this study was to determine the influence of servant leadership and organizational commitment on employee performance with Organizational Citizenship Behavior (OCB) as a mediating variable (case study of the Center for Social Rehabilitation Prof. Dr. Soeharso Surakarta). The population in this study were employees of civil servants BBRSBD Prof. Dr. Soeharso Surakarta. With a sample used as many as 100 respondent. The technique of taking sample used is saturated sampling, where all populations are sampled entirely. Data collection techniques by distributing questionnaires. Data analysis techniques using Structural Equation Modeling (SEM) with the help of Partial Least Square (PLS) version 3.0.

The results of the study show that 1) there is no significant influence of leadership variables that serve organizational citizenship behavior; 2) There is a significant influence of organizational commitment variables on organizational citizenship behavior; 3) There is influence of leadership variables that serve employee performance; 4) There is no influence on organizational commitment variables on employee performance; 5) There is an influence of organizational citizenship behavior variables on employee performance.
Analysis of maintenance optimization in a hydroelectric power plant
Authors: Martinez Monseco Francisco Javier
Published: July 2020

This article presents a guide to designing a maintenance plan for any industrial system. As an example, it develops a maintenance plan for highly reliable equipment, such as a hydroelectric power plant, where instant availability and reliability are crucial in its operation. The development of the proposal serves as a basis for the transversal development of any industrial system that has the same operational objectives (manufacturing lines), transport (trains, aircraft) and also involves safety and environmental aspects in its proper functioning. Today’s society requires that there are more and more industrial processes in which the maximum availability of the systems must be guaranteed, and at the same time there must be a minimum number of incidents that prevent the unavailability of the process. The methodology used has consisted firstly of dividing the complex industrial system into systems to be analysed on the basis of the functions they have to perform, then on the basis of the fault history a list of potential faults to be analysed has been determined, taking into account the risk of the system itself. From here, the systems of the hydroelectric plant have been classified to determine the priorities of actions. The different maintenance techniques to be applied have been carefully considered, focusing on the need to analyse condition-based maintenance techniques, such as predictive techniques, which allow us to define the point of potential failure based on parameters, and thus be able to plan maintenance actions in a justified manner. In the specific case of a hydroelectric generation plant, the fundamental objective is based on the commitment to
operate in the electricity market (high reliability and immediate availability), and the performance of maintenance actions imply in most cases the shutdown of the plant and therefore the loss of income from electricity production. Finally, a design of a justified maintenance plan for a hydroelectric power plant has been proposed based on the methodology explained.
Educational leadership, leader-member exchange and teacher self-efficacy
Authors: Flores Gabriela , Fowler Denver , Posthuma Richard
Published: July 2020

The purpose of this article is to examine social cognitive theory and social comparison theory, and how they are integrated to propose that self-efficacy mediates the relationship between leader-member exchange social comparison (LMXSC) and performance. Furthermore, the article supports the need for development and examination of the effects of educational leadership and teacher self-efficacy. That is, to determine if school leadership has an effect on teacher self-efficacy, and if teacher self-efficacy has an effect on student achievement. The preliminary conceptual model developed within the article includes insightful research questions to be considered for impending future studies. The authors hope this line of research will investigate the extent to which teacher self-efficacy is responsible for behavior outcomes associated with LMXSC, as well as the effect school leadership and teacher self-efficacy brings to this process.
Global citizenship education starts with teacher training and professional development
Authors: Saperstein Evan
Published: July 2020

In recent years, the idea of global citizenship has grown in scholarly circles and developed into a nascent discipline known as global citizenship education. As a general matter, global citizenship education strives to deepen cross-cultural understanding through the study of current transnational issues. This qualitative, interpretivist case study examined the roles and responsibilities of global studies teachers at an urban New Jersey public high school. The study included interviews with an administrator, two global studies teachers, and six students enrolled in the second sequence of a two-year course in the global studies curriculum; as well as observations and analysis of the course curriculum, syllabus, and student assignments. This study highlights the continuing need for increased pre-service and in-service training opportunities for teachers of global studies related courses, including teacher education and professional development programs. This study also underscores the need for more research on global citizenship education, and global studies training and certification programs in the United States.
Brown carbon's emission factors and optical characteristics in household biomass burning: Developing a novel algorithm for estimating the contribution of brown carbon
Authors: Sun Jianzhong , Zhi Guorui , Hitzenberger Regina , Chen Yingjun , Tian Chongguo
Published: July 2020

Abstract. Recent studies have highlighted the importance of brown carbon (BrC) in various fields, particularly relating to climate change. The incomplete combustion of biomass in open and contained burning conditions is believed to be a significant contributor to primary BrC emissions. So far, few studies have reported the emission factors of BrC from biomass burning, and few studies have specifically addressed which form of light absorbing carbon, such as black carbon (BC) or BrC, plays a leading role in the total solar light absorption of biomass burning. In this study, the optical integrating sphere (IS) approach was used, with carbon black and humic acid sodium salt as reference materials for BC and BrC, respectively, to distinguish BrC from BC on the filter samples. Eleven widely used biomass types in China were burned in a typical stove to simulate the real household combustion process. (i) Large differences existed in the emission factors of BrC (EFBrC) among the tested biomass fuels, with a geomean EFBrC of 0.71 g/kg (0.24, 2.18). Both the plant type (herbaceous or ligneous) and burning style (raw or briquetted biomass) might influence the value of EFBrC. (ii) The calculated annual BrC emissions from China's household biomass burning amounted to 712 Gg, higher than the contribution from China's household coal combustion (592 Gg). (iii) The average absorption Ångström exponent (AAE) was (2.46 ± 0.53), much higher than that of coal-chunks combustion smoke (AAE = 1.30 ± 0.32). (iv) For biomass smoke, the contribution of absorption by BrC to the total absorption by BC + BrC across the strongest solar spectral range of 350–850 nm (FBrC) was 50.8 %. This was nearly twice that for BrC in smoke from household coal combustion (26.5 %). (v) Based on this study, a novel algorithm was developed for estimating the FBrC for any combustion sources (FBrC = 0.5519 lnAAE + 0.0067, R2 = 0.999); the FBrC value for global entire biomass burning (open + contained) (FBrC-entire) was 64.5 % (58.5–69.9 %). This corroborates the dominant role of BrC in total biomass burning absorption. Therefore, BrC is not optional but indispensable when considering the climate energy budget, particularly for biomass burning emissions (contained and open).
Recommendations for spectral fitting of SO2 from miniature multi-axis differential optical absorption spectroscopy (MAX-DOAS) measurements
Authors: Davis Zoë Y. W. , McLaren Robert
Published: July 2020

Abstract. Fitting sulfur dioxide (SO2) differential slant column densities (dSCDs) from multi-axis differential optical absorption spectroscopy (MAX-DOAS) measurements of scattered
sunlight is challenging because actinic light intensity is low in the wavelength
regions where the SO2 absorption features are strongest. SO2 dSCDs
were fit with different wavelength windows (λlow to λhigh) from ambient measurements with calibration cells of
2.2×1017 and 2.2×1016 molec. cm−2 inserted
in the light path at different viewing elevation angles using an Ocean Optics
USB2000 spectrometer in a miniature MAX-DOAS instrument. SO2 dSCDs were
the least accurate, and fit errors were highest for fitting windows with
λlow < 307 or λlow > 312 nm. The SO2 dSCDs also exhibited an inverse relationship with the depth
of the differential features in the SO2 absorption cross section for
fitting windows with λlow < 307 nm. Spectra measured
at low viewing elevation angles (i.e., α=2∘) exhibited less
accurate SO2 dSCDs for the same fitting windows compared with higher
angles. The use of a 400 nm short-pass filter or a polynomial to account for
stray light (the offset function) increased the accuracy of the SO2
dSCDs for many different fitting windows, decreased fit errors, and
decreased the dSCDs' dependence on the depth of the SO2 differential
absorption features. These results suggest that the radiance at shorter
wavelengths was increased by stray light. The inaccuracies at lower fitting
wavelengths were increased by stray light originating from light with
λ > 400 nm. Deviation of the SO2 dSCD from the true
value depended on the SO2 concentration for some fitting windows rather
than exhibiting a consistent bias. Uncertainties in the SO2 dSCD
reported by the fit algorithm were more than 50 % less than the true
error for many windows, particularly for the measurements without the filter
or offset function. For retrievals with the filter or offset function,
increasing λhigh > 320 nm tended to decrease the
reported fit uncertainty but did not increase the accuracy. Based on the
results of this study, a short-pass filter and a fitting window of 307.5
< λ < 319 nm are recommended for the retrieval of
SO2 SCDs from miniature MAX-DOAS measurements. If a filter is not
available or conflicts with other species to be determined (e.g., NO2 or HCHO), the offset function should be enabled, and a fit window 307.5 < λ < 319 nm is still recommended.
Simple algorithms to compute meridional overturning and barotropic streamfunctions on unstructured meshes
Authors: Sidorenko Dmitry , Danilov Sergey , Koldunov Nikolay , Scholz Patrick , Wang Qiang
Published: July 2020

Abstract. Computation of barotropic and meridional overturning streamfunctions for models formulated on unstructured meshes is commonly preceded by interpolation to a regular mesh. This operation destroys the original conservation, which can be then artificially imposed to make the computation possible. An elementary method is proposed that avoids interpolation and preserves conservation in a strict model sense. The method is described as applied to the discretization of the Finite volumE Sea ice – Ocean Model (FESOM2) on triangular meshes. It, however, is generalizable to colocated vertex-based discretization on triangular meshes and to both triangular and hexagonal C-grid discretizations.
Invited perspectives: The volcanoes of Naples: how can the highest volcanic risk in the world be effectively mitigated?
Authors: De Natale Giuseppe , Troise Claudia , Somma Renato
Published: July 2020

Abstract. The Naples (southern Italy) area has the highest volcanic
risk in the world due to the coexistence of three highly explosive
volcanoes (Vesuvius, Campi Flegrei and Ischia) with extremely dense
urbanisation. More than 3 million people live to within 20
kilometres from a possible eruptive vent. Mitigating such an extreme risk is
made difficult because volcanic eruption forecasting is currently an empirical
procedure with a very uncertain outcome. This paper starts by recalling the state
of the art of eruption forecasting, and then describes the main hazards in the
Neapolitan area, shortly presenting the activity and present state of its
volcanoes. Then, it proceeds to suggest the most effective procedures to
mitigate the extreme volcanic and associated risks. The problem is addressed
in a highly multidisciplinary way, taking into account the main economic,
sociological and urban issues. The proposed mitigation actions are then
compared with the existing emergency plans, developed by Italian Civil
Protection, by highlighting their numerous, very evident faults. Our study,
besides regarding the most complex and extreme situation of volcanic risk in
the world, gives guidelines for assessing and managing volcanic risk in any
densely urbanised area.
Assessing the role and consistency of satellite observation products in global physical–biogeochemical ocean reanalysis
Authors: Ford David Andrew
Published: July 2020

Abstract. As part of the European Space Agency's Climate Change Initiative, new sets of satellite observation products have been produced for essential climate variables including ocean colour, sea surface temperature, sea level, and sea ice.
These new products have been assimilated into a global physical–biogeochemical ocean model to create a set of 13-year reanalyses at 1∘ resolution and 3-year reanalyses at 1∕4∘ resolution.
In a series of experiments, the variables were assimilated individually and in combination in order to assess their consistency from a data assimilation perspective.
The satellite products, and the reanalyses assimilating them, were found to be consistent in their representation of spatial features such as fronts, sea ice extent, and bloom activity.
Assimilating multiple variables together often resulted in larger mean increments for a variable than assimilating it individually, providing information about model biases and compensating errors which could be addressed in the future development of the model and assimilation scheme.
Sea surface fugacity of carbon dioxide had lower errors against independent observations in the higher-resolution simulations and was improved by assimilating ocean colour or sea ice concentration, but it was degraded by assimilating sea surface temperature or sea level anomaly.
Phytoplankton biomass correlated more strongly with net air–sea heat fluxes in the reanalyses than chlorophyll concentration did, and the correlation was weakened by assimilating ocean colour data, suggesting that studies of phytoplankton bloom initiation based solely on chlorophyll data may not provide a full understanding of the underlying processes.
Discussing the pillars of the Brazilian Tropicália Movement: The graphic design of Rogério Duarte
Authors: F. Duque Juliana , Inhan Luciana
Published: July 2020

This article addresses the Tropicalist movement, the iconic Brazilian countercultural phenomenon from the late 1960s. The discussion focuses on its main visual manifestation: graphic design. We aim to demonstrate that the work of graphic designer Rogério Duarte is one of the structural pillars of this anti-establishment movement. Tropicália is often associated with music, while other contributions such as graphic design are less known or taken as a later visual response. We propose and present an analysis of the role of Duarte at the creation of the movement and its development during the late 1960s and early 1970s. His critical vision and knowledge of the Brazilian cultural mosaic led to the construction of one of widest countercultural movements of the 20th century, with a range of manifestations that included not only graphic design and music, but also theatre, cinema, and the visual arts. Tropicália was indeed more political than the American and British psychedelic manifestations, in which it was visually inspired. It was also more than a cultural movement or an anti-academic manifestation: it was a means to criticize and work around the Brazilian government and its oppression.
El 'hagoromo' de Zeami en las prácticas interartísticas brasileñas
Authors: Teixeiro Alva
Published: July 2020

Este artículo estudia la ‘tropicalización’ de las representaciones transculturales occidentales del Noh, forma teatral tradicional japonesa, desarrollada por algunos de los escritores y artistas brasileños contemporáneos más importantes. El trabajo se centra, así, en las intrincadas relaciones intertextuales e interartísticas establecidas entre Haroldo de Campos (São Paulo, 1929-2003), Hélio Oiticica (Rio de Janeiro, 1937-1980), Nuno Ramos (São Paulo, 1960) y Zeami Motokiyo (Japón, 1363-1443). Para ello, realizaremos, por una parte, un análisis crítico de las especificidades y contribuciones de la heterodoxa, creativa y tranformativa ‘transcreación’ del poeta concreto y traductor Haroldo de Campos del Hagoromo (El manto de plumas), una de las más populares obras Noh, atribuida a Zeami Motokiyo, en la encrucijada entre diferentes formas artísticas y literarias. Por otra parte, examinaremos la asociación literaria y performativa que Campos y Oiticica invocan entre los parangolés (la famosa serie de obras del artista carioca) y el hagoromo, así como las relaciones entre el hagoromo y la escritura y pintura experimental de Ramos.
Bloomsbury Medieval Studies
Authors: Sandstrom Dr. John
Published: July 2020

Bloomsbury Medieval Studies (BMS) is a good interdisciplinary resource that provides access to all of Bloomsbury Publishing’s offerings on Medieval Studies in one place. One strength of this product is the global view of the medieval period it takes, as opposed to the Eurocentric
view of most of the other products currently on the market. The pricing is based on tiers and quite reasonable. The license terms and conditions are mainly in line with industry standards, although there are a few you will want to look at for possible negotiation. The user interface is clear
and easy to use. This is a new product that currently has an update schedule of every six months. This makes the perpetual access model of dubious value, but an annual subscription could easily be worth the cost.
Indiastat
Authors: Rodriguez Michael
Published: July 2020

Indiastat aggregates socioeconomic statistical data about India from 2000 to the present. Data are browsable by economic sector, state, and region. Visitors can view, print, or download data tables in spreadsheet, word processing, and web formats. Available statistics should add value
for global business research, and Indiastat is the sole globally accessible source for much of this content. On the other hand, the product has a cumbersome user interface, poor searchability, and steep pricing. While the content may trump these concerns for institutions with specialized academic
programs and research areas, most academic libraries will continue to rely on free statistical data provided by the Indian government and international nongovernmental organizations.
Lascar EL-WiFi-TH Data Logger
Authors: Parks Heather
Published: July 2020

The Lascar Data Logger system includes three parts: the data loggers, EasyLog WiFi Software, and the EasyLog Cloud service. The intended use is to monitor and record the temperature, humidity, and dew point of the space surrounding the data logger to aid in achieving optimal environmental
conditions of the collection. While it is a strong unit, there are competitors that might be a better fit for an institution.
American National Biography
Authors: Blair Jennifer
Published: July 2020

American National Biography provides access through a subscription to biographies of over 19,000 historical figures that helped to shape American history. The biographies span from pre-World War II to the present, with an emphasis on historical and cultural figures. The price varies
and is based on subscription type and institution or a personal subscription, but primarily on number of users. The interface could use improvement in its advanced search features, response to queries, and incorporating automated responses. But searchability by occupation is a benefit. The
content is ideal for basic research, serving needs of schools, the public, academics, and individuals with its concise content on each individual.
Women’s Studies Archive: Voice and Vision
Authors: DeVito Jennifer A.
Published: July 2020

Women’s Studies Archive: Voice and Vision is a collection of primary source material related to women’s history in the nineteenth and twentieth centuries gathered from the archival collections of libraries and archives. The database emphasizes material authored by women
and perspectives from diverse ethnic and religious groups. It covers a variety of topics such as slavery, political activism, socialism, education, marriage, and social justice. The content includes manuscripts, monographs, photographs, personal papers, and periodicals.The database is
intuitive and user-friendly and incorporates accessibility tools such as OCR and image magnification. Users can search an individual collection or search across multiple collections. Textual analysis tools allow users alternate ways to discover additional content and the ability to explore
historical term use.