bluuebunny/crossref_metadata_2025 huggingface dataset:
La perspectiva regional de la Encuesta del Banco de España sobre la Actividad Empresarial
Authors: Fernández Cerezo Alejandro , Izquierdo Mario
Published: July 2023

Motivación

La Encuesta del Banco de España sobre la Actividad Empresarial (EBAE) puede ser una fuente de información útil para el seguimiento coyuntural de la actividad regional. El objetivo de este artículo es analizar la dimensión regional de los resultados de la EBAE.

Ideas principales

•La explotación de la dimensión regional de la EBAE parece adecuada, ya que, en la muestra, la distribución de empresas entre regiones se asemeja a la del universo de empresas y, además, algunos resultados de la encuesta señalan una elevada correlación con otros indicadores disponibles a nivel regional.

•De acuerdo con los resultados de la EBAE, la facturación habría mostrado un mayor dinamismo en las comunidades autónomas de Canarias y Madrid en los últimos cuatro trimestres (III TR 2022 a II TR 2023), mientras que las regiones Sur, Centro, Noroeste y Cataluña habrían registrado un menor dinamismo.

•En general, las regiones que registraron una evolución más positiva de la facturación en el último año son aquellas que a mediados de 2022 estaban más rezagadas en el proceso de recuperación del nivel del PIB prepandemia y las que han mostrado unas condiciones de demanda más favorables.
Interpreting the correlation between fiscal policy and economic growth in the Republic of Moldova
Authors: Bulgac Corina
Published: July 2023

Economic growth is one of the main objectives of the state's economic policy. The experience of several countries shows that most economic recovery policies are based on tax policy instruments, which generate favorable consequences for the real state economy. In this context, the topicality of the research theme can be underlined, which consists in the appropriate identification and optimal correlation of fiscal policy instruments according to the specifics of the national economy and the current stage of development in order to stimulate economic growth.
Dual higher education piloting in the Republic of Moldova: challenges and perspectives
Authors: Covas Lilia , Stihi Liudmila
Published: July 2023

The article analyses the results of piloting dual higher education (DHE), which represents a new form of training for future specialists in the higher education system of the Republic of Moldova. The paper describes successful international practices in the field of high dual education, the particularities of developing a viable model of dual higher education, which would correspond to the specifics of the social, economic and cultural environment in the Republic of Moldova, as well as the results of piloting DHE within ASEM, highlighting the challenges and perspectives in the given process. The article presents the results of a study on the prospects for the development of dual education in higher education institutions in the Republic of Moldova. The study is carried out within the Erasmus + COOPERA project "Integrating Dual Higher Education in Moldova and Ukraine", no. 617490-EPP-1-2020-1-MD-EPPKA2-CBHE-SP. The aim of the project is to integrate dual higher education in partner countries in general, and to improve work capacity and individual development, to increase compatibility and continuity between the requirements of the business environment and the initial training of university students and to achieve a better high economic efficiency and social integration, in particular.
Operational risk management of an enterprise: assessment and minimization methods
Authors: Caminschi Olga , Dorogaia Irina
Published: July 2023

The relevance of the topic. In today's highly competitive and dynamic business environment, risk management has become a crucial factor for any organization's success. Operational risk, which includes all business processes, is an all-encompassing risk that needs to be addressed by organizations. However, given the current geopolitical situation and low levels of risk culture in Moldovan enterprises, operational risk management is becoming more critical than ever. To address this issue, the authors of a recent study analyzed the possible factors contributing to the emergence of operational risk in Moldovan enterprises, as well as methods for managing it. The study delved into various risk assessment techniques, risk mitigation measures, and risk transfer strategies to identify the most effective approaches to managing operational risk. By exploring the best practices and methods for minimizing operational risk, the study aimed to provide Moldovan enterprises with valuable insights and tools to improve their risk management practices.
Evaluating the dynamics of grape production in UTA Gagauzia
Authors: Parmacli Dmitrii , Cara Serghei
Published: July 2023

It is emphasized that viticulture in ATU Gagauzia is the most promising sector in agricultural production. An assessment of the dynamics of grape production in the autonomy makes it possible to determine the level of development of the industry, to reveal, to a certain extent, the existing shortcomings and to determine the ways of development. The purpose of the study is to propose a methodology for assessing the state of the dynamics of grape production, confirming its features on specific examples from practice. The object of the study are farms of all categories of ATU Gagauzia for 2012-2021. Evaluation of the dynamics of grape production includes average annual data on planting areas, gross harvest and yield, including for the first and second periods of research, as well as indicators of the stability of the industry. An example of assessing the production of grapes by a separate business entity using the percentile indicator is given. The calculation results are shown on the graphs for clarity. The proposed variant of assessing the state of grape cultivation in dynamics is quite simple and accessible, and therefore can be used by both practitioners and university students
Statistic methods of definition of the social standards selection of statistic methods for definition of the social standards
Authors: Kulynych Roman
Published: July 2023

Methods of definition of social normd on the example of cumulative volume population’s monetary incomes and its separate parts (payment of labour, pensions, scholarships, assistance, subsidies; receipt from own subsidiary economy, other sources) and population’s expenses to the food products and nonfood-stuffs has been shown in this work. Great attention has been given to the comparative analysis of efficiency of regressive analysis and statistic equations of dependence on level’s definition of social norms
A new approach to science assessment: using the TIMMY index
Authors: Mocan Vladimir
Published: July 2023

The article analyzes the issue of evaluating scientific research. Evaluation should recognize both quantitative and qualitative contributions, taking into account the objectives, discipline and institutional context. Capitalizing on international experience, primarily European, should be part of the evolution of the system in the Republic of Moldova. All knowledgeable stakeholders should be involved in the transition to new research evaluation systems. In this sense, the use of an indicator for the evaluation of national scientific organizations is proposed
Investment policy transformation in developing countries: lessons from the COVID-19 pandemic and case studies from diverse regions
Authors: Petighin Serghei
Published: July 2023

The COVID-19 pandemic has profoundly impacted the investment policies of developing countries, leading to innovative policy changes and new opportunities for sustainable investment. This conference paper explores the impact of the pandemic on investment policies, the role of international organizations in shaping policy changes, the opportunities for sustainable investment, and the role of technology in the transformation of investment policies. The paper provides case studies from diverse regions, including Latin America, Africa, Asia, the Middle East, and Europe, to highlight how policy changes have been made in practice and their impact on the economy. The case studies demonstrate a range of policy measures implemented in response to the pandemic, including fiscal and monetary support, investment in technology, infrastructure, and social programs, tax relief, and financial support for small and medium-sized enterprises. The paper concludes that innovative investment policies have helped mitigate the economic impact of the pandemic in developing countries and present an opportunity for these countries to continue to attract sustainable investment and promote inclusive growth and economic resilience.
Performance management models in the public sector
Authors: Furculita Tatiana
Published: July 2023

Actuality. Performance management has brought new dimensions to public management However, the complex dimensions of politics have called for more complex management systems that allow a better consideration of the non-economic dimensions of public institutions. Contemporary public administration forces institutions to increase their operational efficiency as well as satisfy the expectations of stakeholders. For these reasons, various models are implemented, especially those already applied for years in the management of profit-oriented organizations. The models chosen for analysis are applied in public administration, making it possible to measure numerous indicators, both financial and non-financial in nature. Purpose. The main purpose of this article refers to the definition and evaluation of selected models, used to measure the performance of public administration bodies, with emphasis on their application in different perspectives. Methodology. The research method adopted by the author is a conceptual one, reviewing the specialized literature. The research was conducted using Scopus, Springer, WoS, Emerald and EBSCO databases. The elements under analysis were the 3Es (economy, efficiency, effectiveness) and IOO (input, output and result) as well as the model included in the BSC (Balance Scorecard). The research revealed that each of the models has its strengths and limitations. Results and discussion. The research results led to the conclusion that the model that presents the greatest application potential and efficiency in its application in the public sector is the performance measurement model proposed within the BSC; however, some readjustment of the operating conditions of the public administration and the organizational culture within it is still necessary.
The impact of the flat tax on budget revenues
Authors: Kalistratov Nikolay
Published: July 2023

The flat tax, in the modern world, is a phenomenon that started in the US, but in just a few decades it spread around the world, especially in developing countries. It is characterized by a single rate of taxation, regardless of the amount of income. He has no tax-free income. There are also different rates - steps, of taxation. The flat tax is easier and cheaper to administer, both for taxpayers and for the countries that have introduced it. At the household level, the flat, lower rate incentivizes taxpayers to voluntarily declare all the tax they owe, leaving a larger portion of income at their disposal. This, in turn, is expected to lead to increased savings and economic growth. At the budget level, however, the flat tax appears, at first sight, to be a less favorable solution. The fact is that for states this type of taxation means more stable and predictable sources of revenue. It is these effects that lead to the clarification of which approach is better for countries - depriving countries of the budgetary advantage originally thought to bring the flat tax, or treating all tax subjects equally, regardless of the scale of the tax burden. Their labor and the risk they take will be explored in this article. The research should also answer the question of whether countries collect more taxes as a result of the implementation of the flat tax or whether their tax revenues decrease after the introduction of the same.
The role of mergers and acquisitions in the economy
Authors: Costova Natalia
Published: July 2023

Companies often resort to mergers and acquisitions. They can indicate both the growth of the company and attempts to save part of the business. At a certain stage in the development of the economy, almost every organization is faced with the need to reorganize the business due to changes in macroeconomic conditions, or with the need to maintain corporate control. In a rapidly developing market that requires business sustainability, continuous improvement of performance, cost reduction, the problem of reorganization of companies is complex and difficult. Mergers and acquisitions are one of the mechanisms for the redistribution of property, which means that they directly affect who controls the national economy and how it will function in the future. The purpose of this article is to analyze mergers and acquisitions, the impact of the mergers and acquisitions on the activities of companies, as well as to determine the role and impact of these transactions on the economy. During the writing of the article, various research methods were used, such as methods of monographic abstract-logical analysis, method of comparative analysis and deductive method.
Family friendly policies - new trends in business culture in the Republic of Moldova
Authors: Iordache Silvia , Livandovschi Roman
Published: July 2023

Family-friendly policy in companies in the Republic of Moldova is extremely important as it can have a significant impact on employee satisfaction and organizational performance. By implementing such policies, companies can create a work environment that provides support and flexibility for employees' family needs. Implementing family-friendly policies in Moldovan companies can be beneficial for both employees and the organization. These policies can improve organizational performance and contribute to a healthier and more family-friendly society. These policies can include benefits such as paid maternity and paternity leave, leave to care for children or elderly family members, flexible working or telecommuting schedules, financial assistance for family-related expenses, and other social benefits. A family-friendly policy can increase employee engagement and loyalty, thereby improving employee retention and reducing the costs of recruiting and training new employees. It can also improve employees' work-life balance, which can lead to higher productivity and job satisfaction
Peculiarities of assessing the financial performance of enterprises in the dynamics
Authors: Parmacli Dmitrii , Todorici Liudmila
Published: July 2023

It is emphasized that financial performance is the basis for the development of any enterprise. In this regard, their reasonable assessment is important, which allows you to find out the level of the financial condition of the enterprise, reveal to a certain extent the existing shortcomings and determine the path of development. The purpose of the study is to propose a methodology for assessing the dynamics of financial indicators, confirming its features on specific examples from practice. In the course of the study, economic-statistical and graphical methods were used. The leading financial results of the company's activities include income from the sale of all types of products and services, their cost and gross profit as the difference between them, profit before tax and net profit. An assessment of the rate of growth (decrease), stability of indicators, as well as the level of use of potential values is given.
El barro en la zapatilla: un punto de partida para pensar mujeres, barrio e inundaciones
Authors: Martinez Marina Andrea
Published: July 2023

El siguiente artículo tiene como propósito analizar la relación que construyen las mujeres con un barrio como es LaVuelta del Paraguayo (LVDP) de la ciudad de Santa Fe, Argentina. LVDP es un barrio ribereño que se localiza enel valle aluvial del río Paraná y tiene la peculiaridad de que cíclicamente sufre inundaciones. La problemática seinscribe dentro del campo de estudio de espacio y género y parte de entender que los lugares no son neutros, quese reproducen relaciones de desigualdad y que el “género” no solo interactúa con estructuras etarias, de clase, desexualidad, sino que también implica la relación con la naturaleza. Para abordar este objetivo realizamos entrevistasetnográficas (Spradley, 1979) a informantes clave para indagar cuáles son las percepciones acerca de lo que suponevivir en un barrio con estas características. Cabe aclarar, que cuando hablemos de mujeres en la investigaciónnos referiremos a mujeres cis que habitan/residen en LVDP. Entre los principales hallazgos observamos que lascondiciones de desigualdad en las que se encuentran inmersas las mujeres de LVDP varían de acuerdo a los ciclosdel río, es decir, si está bajo o si hay inundación.
Deliberación del currículum puesto en acción: Conceptualizar las decisiones de las escuelas como implementación de la norma prescrita, reinterpretación contextualizada o construcción curricular de base
Authors: Insunza Mora Javier
Published: July 2023

A partir de la revisión de un cuerpo de investigaciones relacionadas con los conceptos de “Desarrollo curricular”, “Enacted Curriculum”, “Decisiones curriculares”, “Construcciones curriculares” y “Currículum deliberativo”, el presente artículo propone conceptualizar las decisiones curriculares en la puesta en acción del currículum desde tres enfoques diferentes: Implementación de la norma prescrita, reinterpretación contextualizada y construcción curricular de base. Los tres enfoques se desarrollan a partir de la forma en que se asume el proceso de deliberación curricular y las consecuencias sobre la construcción misma del currículum. En el artículo se presentan los antecedentes del proceso de exploración bibliográfica; la descripción del marco de definiciones generales que organizan la presentación del ejercicio de conceptualización; la presentación pormenorizada de la propuesta conceptual, y, al cierre, las conclusiones asociadas al ejercicio realizado.
The Rogue Scholar weekly newsletter launches on Wednesday
Authors: Fenner Martin
Published: July 2023

The Rogue Scholar science blog archive is growing nicely, reaching more than 1,500 blog posts this week, and 5-10 new posts every week. You can subscribe to all the blogs you are interested in via an RSS Reader and use various strategies to find and read interesting content, but some people prefer to receive regular email updates instead.
Konsep Doa Puja Yesus menurut Kallistos Ware
Authors: Lawolo Aprianus
Published: July 2023

Abstract: Prayer is one of the important spiritual aspects of human life, especially for Christians. However, humans will only pray to Allah when they have urgent and important needs. Then, humans will expect Allah's help. That way, it is difficult for humans to always be in touch with God at all times. The purpose of this study is to explain what the true power of the Jesus puja prayer is and why it is an important part of the Christian faith based on a book written by Kallistos Ware of Diokleia. The method used by the author in this research is a literature study with a descriptive qualitative approach where the book "The Power of the Name of Jesus Prayer in Orthodox Spirituality" is the main book in this study. The author also interacts with other texts such as journals, books, and the writings of church fathers. The results of this study indicate that the Jesus prayer can be performed at any time, whether it is a daily routine or in difficult conditions by someone. This prayer helps humans to always have a relationship with God without being limited by one's activities or activities and guides humans to achieve salvation or likeness with God (theosis).Abstrak: Doa adalah salah satu aspek spiritualitas yang penting dari kehidupan manusia khususnya orang Kristen. Tetapi, manusia hanya akan berdoa kepada Allah ketika mereka memiliki kebutuhan yang mendesak dan penting barulah manusia mengharapkan pertolongan Allah. Dengan begitu, manusia sulit untuk bisa selalu berhubungan dengan Allah setiap saat. Tujuan penelitian ini adalah memaparkan bagaimana kuasa doa puja Yesus yang sebenarnya dan mengapa doa tersebut menjadi bagian yang penting terhadap orang Kristen berdasarkan buku yang ditulis oleh Kallistos Ware dari Diokleia. Metode yang digunakan penulis dalam penelitian ini adalah studi pustaka dengan pendekatan kualitatif deskriptif dimana buku “The Power of the Name the Jesus Prayer in Orthodox spirituality” menjadi buku utama dalam penelitian ini. Penulis juga melakukan interaksi dengan teks-teks lainnya seperti Jurnal, buku, dan tulisan-tulisan bapa gereja. Hasil dari penelitian ini menunjukkan bahwa doa puja Yesus dapat dilakukan setiap saat baik itu rutinitas sehari-hari atau dalam kondisi sulit oleh seseorang, doa ini menolong manusia untuk selalu menjalin hubungan kepada Allah tanpa terbatas oleh aktivitas atau kegiatan seseorang serta menuntun manusia mencapai keselamatan atau keserupaan dengan Allah (theosis).
Reflektif Penderitaan Ayub Sebagai Resiliensi Iman Kristen
Authors: Arifianto Yonatan Alex
Published: July 2023

Abstract: The story of Job in the Bible depicts a person who has a life of good character and fears God but experiences physical and spiritual suffering and distress, despite experiencing Job's suffering he is found to remain faithful to follow God. Even though he didn't understand all the things he was going through, he was still willing to be patient and persevere, Amidst his illness, losing all his possessions and being abandoned by his family and friends. But Job still expressed his faith that God was his helper. The purpose of this writing is to be able to inspire faith and belief in Job's suffering as a reflection of the resilience of the Christian Faith in building the foundations of present-day Christianity. Using descriptive qualitative research methods with a literature study approach, it can be concluded that the existence of suffering as part of the life of true believers is a reflection of what Job experienced, namely suffering as the resilience of Christian faith: efforts to build Christian foundations are: First, Christianity is able to provide a definition and is able to understand as the correct paradigm of Job and his suffering. Furthermore, believers can face the challenges of Christian faith and suffering in the present era where they see and emulate Job's suffering, both perseverance and faith as a reflection of Job's example for the resilience of today's Christian faith.
Abstrak: Kisah Ayub di dalam Alkitab yang menggambarkan seorang pribadi yang memiliki kehidupan yang berkarakter baik dan takut akan Allah namun mengalami penderitaan dan kesusahan jasmani maupun rohani, walaupun mengalami penderitaan Ayub didapati tetap setia mengikut Tuhan. Sekalipun ia tidak mengerti semua hal yang ia alami, tetapi dia masih mau sabar dan bertekun, Di tengah kondisinya yang sakit, kehilangan semua harta benda dan ditinggal oleh keluarga dan teman-temannya. Namun Ayub tetapi menyatakan imanya Bahwa Tuhan adalah penolongnya. Tujuan penulisan ini untuk dapat menggugah iman dan kepercayaan orang percaya dari penderitaan Ayub. Sehingga sebagai reflektif akan resiliensi Iman Kristen dalam membangun pondasi kekristenan masa kini.Mengunakan metode penelitian kualitatif deskritif dengan pendekatan studi literature. Maka Hasil temuan penelitian pada artikel adalah adanya penderitaan sebagai bagian dari kehidupan orang percaya sejatinya menjadi reflektif atas apa yang dialami oleh Ayub yaitu penderitaan sebagai resiliensi iman kristen: upaya membangun pondasi kekristenan adalah: Pertama kekristenan mampu memberikan definisi dan mampu memahami sebagai paradigma yang benar tentang Ayub dan penderitaannya. Selanjutnya orang percaya dapat menghadapi tantangan iman Kristen dan penderitaan di era masa kini dimana melihat dan meneladani penderitaan Ayub baik ketekunan dan Iman sebagai refleksi keteladanan Ayub bagi resiliensi iman kristen masa kini.
Menerapkan Pendekatan Konsep Multikultural dalam Pekabaran Injil
Authors: Indrayani Sagung Intan , Suhariono Agus , Simon Simon
Published: July 2023

Abstract: This topic aimed to investigate the contextual approaches to evangelism in multicultural conditions, as well as their relevance in the context of multicultural society today. The authors conducted research on evangelism using practical methods in a pluralistic and multicultural society. Practical meant through social, cultural and hospitality approaches. The delivery of good news was carried out in accordance with God's Great Commission, showing more of an image of friendship, which was kind, embraced diversity and humble in differences. The research method used in this article was descriptive qualitative, through literature study, theological analysis. The result of this research was a deeper understanding of how evangelism could adapt to cultural and religious diversity. In addition, this article was expected to provide practical insights for preachers and missionaries working amongst multicultural societies.Abstrak: Topik ini bertujuan untuk menyelidiki pendekatan kontekstual dalam pekabaran Injil dalam kondisi multikultural, serta relevansinya dalam konteks masyarakat multikultural saat ini. Penulis melakukan penelitian terhadap pekabaran Injil dengan metode praktis di tengah masyarakat yang majemuk dan multikultural. Praktis yang dimaksud adalah melalui pendekatan sosial, kebudayaan dan keramah-tamahan. Penyampaian kabar baik dilaksanakan sesuai dengan mengemban Amanat Agung Allah, lebih menunjukkan citra persahabatan, yang ramah dan arahnya merangkul keragaman, rendah hati dalam perbedaan. Metode penelitian yang digunakan dalam artikel ini adalah kualitatif deskriptif, melalui studi literatur, analisis teologis. Hasil penelitian ini adalah adanya pemahaman yang lebih mendalam tentang bagaimana pekabaran Injil dapat beradaptasi dengan keberagaman budaya dan agama. Selain itu, artikel ini diharapkan dapat memberikan wawasan praktis bagi para pengkhotbah dan misionaris yang bekerja di tengah masyarakat multikultural.
Rekomendasi Teknis Antar Muka Aspek Keselamatan dan Keamanan Sistem Instrumentasi dan Kendali PLTN di Indonesia
Authors:   Pusat Pengkajian Sistem dan Teknologi Pengawasan Instalasi dan Bahan Nuklir, BAPETEN, Jakarta, Indonesia, Edhi Harianto Rahmat , Aji Bintoro , Harahap M. Rifqi
Published: July 2023

Instrumentation and control (I&C) systems are crucial in ensuring the safe operation of power reactors. New and modern nuclear facilities commonly use digital I&C systems. However, the application of digital technologies within I&C systems has made these systems vulnerable to cyber-attack. Literature study shows that cyber-attack is one of the threats that could occur at any time in the lifetime of the I&C system. Indonesia regulates cyber security and interface of safety and security through BAPETEN Chairman Regulation (BCR) number 1 of 2009 on Nuclear Installation Physical Protection and BCR number 6 of 2012 on Design Provision of Computer-Based Important Safety System on Power Reactor. The provision related to interface safety and security against cyber-attack has a significant gap compared to IAEA Requirements and Internationals practice. Therefore, this paper tries to identify technical recommendations for BCR number 1 of 2009 and BCR number 6 of 2012 related to the interface of safety and security and cyber security in the Nuclear Power Plant (NPP) I&C system using IAEA requirements and international practice. The paper concludes that some technical recommendations must be added to BCR 1 of 2009 and BCR 6 of 2012. These recommendations are required in establishing cyber security program, integrating a cyber-security program with physical protection system, implementing control networks with reduced interconnectivity, implementing defense-in-depth as an essential concept in designing the NPP I&C system, developing a highly integrated protection system platform that utilizes FPG, and integrating passive safety system into the safety system. Keywords: cyber-attack, safety and security interfaces, instrumentation and control system
Analysis of the Effect of Pharmaceutical Patent Laws on Access to Medical Care
Authors: Agbasi Maureen Ngozi
Published: July 2023

Most developing countries have their public health goals compromised by poor access to essential drugs. One of the causes of this has been attributed to strict patent law regimes. This challenge is acute in developing countries because less than 10 percent of drugs are patented. Developing countries are also handicapped by inadequate access to research facilities and the technological know-how needed for local production with regard to pharmaceutical.  This essay is concerned with setting out guidelines for acceptable patents in such a way that public health is not compromised. This work finds that there is need to determine the effectiveness and efficiency of the laws laid down by local and international statues, and whether or not such laws in place are sufficient. The need to distinguish patent protection for both processes and products is also highlighted. This is monumental as process patents provide only protection in respect of the technology and methods of manufacture.
Emerging Legal Issues in the Taxation of Personal Incomes in Nigeria
Authors: Ierkwagh Kwaghkehe
Published: July 2023

The legal framework for personal income taxation in Nigeria is the Personal Income Tax Act, 2004 (as amended in 2011). However, the taxation of personal incomes in Nigeria as provided under the Personal Income Tax Act presents a lot of practical and conceptual legal issues ranging from the legal implications and justifications for the exemption of certain personal incomes from tax liability under the Act, the tax rates, and the issue as to whether the taxation of dividends constitute double taxation. Through the doctrinal research method, this paper has established that apart from equity considerations, the exemption of incomes of registered friendly societies, ecclesiastical and charitable societies from tax has eroded the tax base by creating opportunities for tax avoidance and evasion since incomes of their members or leadership may be concealed as incomes of those organizations, that the legal basis for the exemption of profits of cooperative societies has collapsed and no longer in tune with modern commercial realities, and that the graduated tax rates as provided under the Act is bound to serve as disincentive to work and also encourage labour agitations for better working conditions. It is therefore recommended that the Personal Income Tax Act be amended to clearly draw a difference between incomes of the exempted bodies and their members so as to subject incomes of members to tax, and that the taxation of dividends, though not double taxation be imposed at a low rate, while the graduated tax rates be lowered so that taxpayers may voluntarily comply with their tax obligation with the smallest amount of hissing while government revenue improves significantly.
Eco - Restoration : Principels & Practice
Authors: Chaphekar Sharad
Published: July 2023

Land degradation is the deterioration of land quality due to various factors such as overuse, pollutioand climate change. Land restoration is the process of reversing land degradation by implementing measures such as reforestation, erosion control, and conservation of natural resources. Land restoration is important because it can help to conserve the existing components of the ecosystem, protect biodiversity, improve human health and safety, and enhance the aesthetic value of an area. Some principles to consider when undertaking a land restoration project include starting with the most degraded areas, using native species, and involving the local community in the planning and implementation process. Causes of land degradation include urbanization, industrialization, agriculture, natural calamities, and military activities. Land restoration can have many benefits, including the conservation of the ecosystem, protection of biodiversity, improvement of human health and safety, and enhancement of the aesthetic value of an area.
Let justice be silent no more: A study of “courage behaviors for a just cause” based on repeated game and evolutionary game model
Authors: Niu Ximan
Published: July 2023

In this paper, an empirical method based on game theory is employed to investigate the necessity and strategy of righteousness and courage. Firstly, a single prisoner's dilemma game model is established, and its limitations are analyzed. Secondly, the number of games is expanded, and the repeated game model is utilized to examine the optimal strategy for individuals. Next, the concept of finite rationality is introduced, and the characteristics of strategy superiority and inferiority are considered. The positive effects of brave behavior for righteousness on social groups are studied using the evolutionary game model. Finally, based on the empirical results, corresponding suggestions are offered, including encouraging residents to establish a concept of morality and integrity, rather than simply being "good people", and urging the government to foster a harmonious atmosphere in society and improve the legal protection system for righteous and courageous acts, with the aim of motivating people to take courageous actions that promote righteousness.
Research on the Problems and Optimal Countermeasures in IKEA's Sustainability-based Management
Authors: Chen Shihan , Song Yijin
Published: July 2023

IKEA is a multinational home furnishing retailer from Sweden. IKEA's brands are found all over the world. However, with introduction of a sustainability strategy developed by the United Nations, IKEA began to integrate its business with a sustainability strategy. However, there are some problems in implementing the sustainability plan: using illegal trees, furniture containing ultra-high levels of formaldehyde emissions, and racist advertising. Selecting the problems in IKEA's sustainability and how to optimize countermeasures can help individuals and companies better understand sustainability while continuously learning from it so that more companies and individuals can comply with sustainability. This paper analyzes IKEA's contribution to sustainability based on case studies and some literature. This analysis will help individuals better understand what this paper is about and align it with sustainability goals. Only by conforming to the sustainable development of society can we better help companies not to be eliminated in sustainable development. In order to help companies better achieve sustainable development, it is important first to make them understand sustainable development.
Research on Anxiety of Chinese College Students under Ecosystem Theory
Authors: Xi Jiayi
Published: July 2023

In the contemporary developing world, the progress of technology and society has made people more aware of the importance of mental health. As the newest member of society, college students are likely to experience various mental health problems, especially anxiety. Therefore, this paper focuses on investigating and analyzing the anxiety problems faced by Chinese college students from the perspective of ecosystem theory. In order to measure the level of anxiety and determine the relevant measures, the existing knowledge recognized in the published literature (self-assessment anxiety scale) was used. These anxiety problems are determined and checked according to the specific standards of Chinese college students, preparing them for future investigations and possible solutions. This study shows that anxiety is not only related to biological factors such as age and gender, but also related to personal surroundings. This shows the importance of solving anxiety problems as a whole. However, it is worth noting that this particular experiment has several limitations, which highlights the need for further research in this field. In general, this study provides a valuable starting point for future research on the anxiety of Chinese college students and provides insights into how the ecosystem affects the level of anxiety.
The Research on Online Teaching of Chinese College Students during the COVID-19 Pandemic
Authors: Dong Jie
Published: July 2023

In the contemporary evolving world, online teaching has become an indispensable education pattern with the advancement of technology and society. As the newest members of society, college students have a high likelihood of experiencing various problems under this scenario. As a result, this paper mainly investigated and examined the online teaching activities during the COVID-19 pandemic. The study measured the impact of online teaching methods on academic performance of students and their attitude towards the course. The research was conducted through a survey on a sample of Chinese college students. After the collection and analyses of detailed data, certain issues were identified and provided with resolutions. The findings suggested that online teaching has both advantages and disadvantages, and different individuals possessed different evaluations of online teaching. Additionally, factors affecting the quality of online teaching were analyzed and relative resolutions were provided. The study concludes that online teaching can be an effective and practical method for Chinese college students with further development.
A study on predicting the results of Wordle guessing game based on time series and linear regression
Authors: Liu Chenhao
Published: July 2023

Wordle is a globally popular guessing game in which players guess a five-letter word in six or fewer attempts. To explain the changes in the number of players on a daily basis and to make predictions about the number of users playing on a future date, this paper uses the contagion model as the basis for an analogy to explain the reasons for the changes in the data. Since the contagion model is not very accurate in predicting the future, considering that the data itself is a set of time series data, this paper uses a time series prediction model to predict the future data and gets a good fit. In order to predict the distribution column of the number of guesses for a word, this paper performs regression fitting of word attributes and data distribution based on different eigenvalues of different words to get the change curve of eigenvalues, and considers the uncertainty of the model based on the obtained functional relationship, and then the model obtained by replacing the words to be predicted results is tested and error analyzed.
SSD-Resnet50: Research on Pedestrian Detection Technology
Authors: Xu Baolong , Zhao Changyu , Zhao Junhua
Published: July 2023

In the era of artificial intelligence, with the rapid development of computer hardware, the defects of neural network algorithm have been further improved, the technology of artificial intelligence is progressing, the algorithm and technology of target detection have been further improved, and pedestrian detection technology is an important research direction of target detection technology. The main research content of this paper consists of three parts: the improvement of the original SSD algorithm, and the fundamental composition and characteristics of the neural network; Changing VGG16, the basis of the original SSD algorithm, to Resnet50 can improve the detection speed and accuracy. A feature fusion module is introduced to fuse the feature map with large receptive field and small receptive field, so as to improve the overall expression ability of the feature map to the image.
Ethereum Security Based on Blockchain Framework and its Algorithms and Components
Authors: Liu Zhijian , Shen Zihan , Wang Hongfei , Zou Qianjia
Published: July 2023

With the increasing amount and trading volume, account security has become an issue that people have to consider. The security of Ethereum is discussed in four different aspects. This paper reviews the application of cryptography in Ethereum, including the importance of relevant hash algorithms and digital signature techniques for securing data. The basic structure of the Merkle Tree and the role of its modified data structure, performed in the security mechanism of Ethereum are also analyzed. This paper also analyzes the related Merkle Proof algorithm. Additionally, the definition and working mechanism of Gas in Ethereum are also provided, through which the operating mechanism and creation method of Gas can guarantee the security of Ethereum's processing power. Finally, this paper indicates the underlying vulnerabilities and possible attacks on Bitcoin and Ethereum, including double spending attacks under proof of work and further introduces the related solutions. This paper can provide researchers good references on Ethereum security problem.
A study of light pollution based on TOPSIS model
Authors: Zhu Yueyang
Published: July 2023

Light pollution is a growing environmental problem that has a significant negative impact on humans and wildlife. In order to cope with this problem, a light pollution risk assessment model is developed in this paper. This model is built by the TOPSIS model and coefficient of variation method, by carefully selecting evaluation indicators and using statistical methods to determine their weights. After the solution, it was found that the distribution density of light pollution sources, population density, and biodiversity has the greatest influence on light pollution. To evaluate the effectiveness of the model, this paper applies it to 30 cities in China. Finally, it was found that the highest light pollution levels were found in suburban and urban areas, while the lowest light pollution levels were found in protected areas. However, in Inner Mongolia, the risk of light pollution was higher in rural areas than in urban and suburban areas. This finding emphasizes the importance of considering regional differences when developing mitigation strategies. Based on the findings of this paper, it is recommended that the density of light pollution sources be adjusted to mitigate its impact while focusing on urban and suburban areas. Overall, the light pollution risk assessment model developed in this paper is a valuable tool for policymakers and researchers to better understand the impacts of light pollution and develop effective mitigation strategies. Finally, this paper also conducts model extensions and evaluations.
Design and Study of a Novel Regular Decagon Multilayer Photonic Crystal Fiber
Authors: Ma Jun
Published: July 2023

This study introduces a unique regular decagon multilayer photonic crystal fiber and investigates its design and properties. Through extensive utilization of COMSOL Multiphysics optical module, the fiber's optical characteristics were thoroughly examined. The simulation outcomes indicate that, within the wavelength range of 1000-1500 nm, the photonic crystal fiber exhibits an effective mode field area ranging from 2.33*10-11 to 2.55*10-11 m2, a nonlinear coefficient between 4.96*10-3 and 8.08*10-3 s³/(kg·m³), a dispersion spanning from 1.46 to 1.54, and a loss varying from 3.76*10-3 to 1.29*10-2. This research presents novel approaches and concepts for the calculation, optimization, and design of photonic crystal fibers, ultimately fostering advancements in optical communication, optical sensing, and related domains. Furthermore, it bears significant implications for the practical implementation of innovative photonic crystal fibers in optical sensing and detection applications.
Spatial-Temporal Preserving Multimodal Algorithm for EEG-based Emotion Recognition
Authors: Lu Heng
Published: July 2023

Emotion recognition has been the focus of some human computer interaction researchers. Designing an efficient algorithm for emotion recognition is crucial for its potential use in HCI. Many algorithms have been developed for emotion recognition and a majority of them is based on electroencephalography (EEG). Despite the success of spatial–temporal recurrent neural network (STRNN) and multimodal deep neural networks, they can still be improved. This paper proposes an algorithm which tries to combine STRNN with multimodal deep neural network, where EEG signals are classified using STRNN and eye movement signals are classified using SVM. The results from the two classifiers are fused by max fusion. This paper shows that by taking spatial and temporal information of EEG signals into consideration and using multimodal fusion, the performance of emotion recognition can be improved.
Optimization of Ambient Acoustics in Los Angeles Restaurant by Material Selection
Authors: Wu Xiaoqi
Published: July 2023

This paper explores the acoustic characteristics of Hai Di Lao Hotpot restaurant in the Los Angeles area and utilizes noise reduction technology to improve the acoustics of the restaurant in the modeling of ODEON software. First, 5 questions are designed to collect satisfaction level from eaters in the restaurant, and 12 different audio recordings are collected in the different locations of the restaurant. According to the analysis of results of questionnaire by Excel and decibel detection by Apple Watch, the improvement of acoustic environment is proven to be necessary to conduct in this restaurant. The collected audios tracks are then processed in the Audacity software to ensure that the sounds are close to sounds people heard in the restaurant as much as possible and the sound collection equipment (iPhone) won’t negatively affect the quality of audio too much. Then, an extant model in the library of ODEON software is chosen, and audios collected in the restaurant are inserted as audios for the chosen model. Some places in the model are also determined to place receivers. After that, by replacing original building materials in the model by materials that has better sound insulation or better sound concentration effect, the acoustic environment in the model is adjusted. By analysis provided by ODEON software, the audios after material adjustment are proven to be better with the change of building environment.
An Optimization view on Squash Function of CapsNet
Authors: Li Zhaobin
Published: July 2023

In CapsNet, a bounded measure of the modulus length of the feature is needed, so Squash function is used to compress the feature vector. This paper discusses the definition of Squash function, redefines Squash function based on the idea of information gain rate of decision tree, and constructs CapsNet model on this function. By testing on MNIST, Fashion-MNIST and Cifar-10 datasets, the experimental results show that the Squash function defined in this paper has better classification performance than the traditional Squash function in CapsNet model.
Application of Integrated Circuits in Cardiac Pacemakers
Authors: Li Zihan
Published: July 2023

This article briefly describes the application of integrated circuits in the medical field, such as wearable and implantable medical devices. The article introduces the development process of integrated circuits used in cardiac pacemakers, explaining how it evolved from bipolar junction transistors integrated circuits in the past to today's complementary metal oxide semiconductor integrated circuits. The basic components of the pacemaker are described from a system level, including the signal amplifier, pulse generator, battery management system, and analog-to-digital converter. This allows for a clear presentation of the working process of the pacemaker. Furthermore, the article explains how analog integrated circuits and digital integrated circuits can be used together to achieve the goal of low power consumption of cardiac pacemakers at a circuit level, with reference to some cutting-edge scientific and technological achievements. The necessity and advantages of integrated circuits in medical applications are demonstrated, and the future development of integrated circuits in related aspects is forecasted based on the current development situation.