bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Realization Rule as a Legal Standard
Authors: Speck Sloan G. 
Published: December 2024

The realization “rule” in tax law is better characterized as a legal standard. This characterization matters after the Supreme Court’s decision in Moore v. United States, which sets the stage for future courts to decide that the Constitution mandates realization—an identifiable event before accrued income is reportable by taxpayers. The stakes of a constitutional realization requirement are underappreciated. Because current statutory law embeds realization as a background principle, a constitutional realization requirement would operate as a taxpayer-initiated antiabuse doctrine—a sword that taxpayers could use selectively to invalidate parts of the Internal Revenue Code and Treasury Regulations. This novel constitutional tool has adverse, and underappreciated, implications for the U.S. tax system’s structure and complexity. Through the lens of the longstanding academic literature on legal rules and standards, the dangers of a constitutional realization requirement extend beyond top-down risks to individual Internal Revenue Code provisions or, as the Moore majority posited, entire taxing regimes. Instead, a constitutional realization requirement threatens to erode federal income tax law from the bottom up, through incremental public and private challenges to the fundamental mechanics of taxation. Realization and nonrealization permeate business entity taxation in deeply technical ways. In these areas, a constitutional realization requirement may facilitate aggressive private planning, undermine the law’s coherence, and dampen reform efforts. Even Moore’s whisper of a constitutional realization requirement ventures into poorly charted territory, with potentially detrimental consequences that may prove difficult to unwind. Moreover, a constitutional realization requirement portends increased complexity in tax law. Government-asserted antiabuse doctrines constrain complexity by allowing lawmakers to write simpler rules that cover high-frequency transactions. Low-frequency transactions, including those that reflect inappropriate tax planning, are addressed through (and discouraged by) open-ended standards in the enforcement process. As a taxpayer-initiated antiabuse doctrine, a constitutional realization requirement would have the reverse effect, increasing complexity by increasing the frequency of tax-planned transactions, encouraging more costly government responses to taxpayer abuse, and changing the dynamics of enforcement. The resulting complexity would be systemic—and could increase over time.
РАЗРАБОТКА И ОЦЕНКА МАТЕМАТИЧЕСКОЙ МОДЕЛИ ПРОЦЕССА СУХОЙ УТИЛИЗАЦИИ ЖИДКОГО ДОМЕННОГО ШЛАКА
Authors: Андреев А.С. , Синицын Н.Н. 
Published: December 2024

Поставлена задача, проведены разработка и оценка математической модели аэродинамических и тепловых процессов в аппарате сухой утилизации жидкого доменного шлака. Модель предполагается использовать для компьютерной оптимизации технологических параметров процесса при выдаче исходных данных на проектирование аппарата.
The problem was set, the development and evaluation of a mathematical model of aerodynamic and thermal processes in the apparatus for dry utilization of liquid blast furnace slag were carried out. The model is supposed to be used for computer optimization of technological process parameters when issuing initial data for the design of the apparatus.
УПРАВЛЕНИЕ СТРУКТУРОЙ И МЕХАНИЧЕСКИМИ СВОЙСТВАМИ ПСЕВДО-β-ТИТАНОВОГО СПЛАВА ВТ47 МЕТОДАМИ КОМБИНИРОВАННОЙ ТЕРМОМЕХАНИЧЕСКОЙ ОБРАБОТКИ
Authors: Ширяев А.А. , Ночовная Н.А. 
Published: December 2024

В статье представлены результаты исследования влияния технологических параметров предварительной термической обработки на структурно-фазовый состав листов из псевдо-β-титанового сплава ВТ47, изготовленных в условиях промышленного производства. В результате исследований разработаны экспериментальные режимы комбинированной термомеханической высоко- и низкотемпературной обработки листов из сплава ВТ47 и исследованы их структура и механические свойства в термически упрочненном состоянии. Показано, что режимы комбинированной ТМО сплава ВТ47, включающие после прокатки отжиг в двухфазной (α+β)-области и старение, позволяют обеспечить требуемую структуру глобулярно-пластинчатого типа и сбалансированный комплекс механических свойств.
The article presents the results of a study of the influence of technological parameters of prior heat treatment on the structural-phase composition of sheets of metastable β-titanium alloy VT47, manufactured under industrial production conditions. As a result of the research, experimental modes of combined high- and low-temperature thermomechanical processing of sheets from VT47 alloy were developed and their structure and mechanical properties in a thermally hardened state were studied. It is shown that the modes of combined TMT of the VT47 alloy, including after rolling annealing in the two-phase (α + β) region and ageing, make it possible to provide the required structure of the globular-lamellar type and a balanced set of mechanical properties.
A atividade educativa na perspectiva da teoria marxista: Marx, Lukács e Mészáros
Authors: Souza Osmar Martins de , Gonçalves Ruth Maria de Paula 
Published: December 2024

No presente texto, objetivamos realizar algumas reflexões sobre a atividade educativa na perspectiva da teoria marxista, tendo por base, principalmente, as reflexões realizadas por Karl Marx, György Lukács e István Mészáros. Dessa forma, discutiremos sobre as determinações essenciais da atividade do trabalho e sobre a atividade educativa em sentido amplo e estrito e suas relações com a atividade educativa na perspectiva marxista. A questão essencial, em nossa compreensão, fundamentada na teoria marxista, está relacionada com a finalidade desta atividade, como é compreendida e qual a sua função no processo de reprodução do ser social. Consideramos que a atividade educativa, que tenha por fundamento a teoria marxista, deve ter como objetivo central, a emancipação do trabalho, ou seja, a emancipação humana.
Estudante, família e atendimento educacional especializado no processo de acolhimento: um estudo de caso
Authors: Makewitz Gabriela Gomes , Marks Elenise , Alves Michele Fabiana Riefel , Moura Suzana Schuquel de , Fillmann Tailine Raiana , Antunes Jéssica Maís , Picetti Cauã , Martins Rosemari Lorenz 
Published: December 2024

O presente estudo investiga as relações entre o Atendimento Educacional Especializado (AEE) e o processo de acolhimento de uma criança com Transtorno do Espectro Autista (TEA) na Educação Infantil. Para atingir este objetivo, foi realizado um estudo de caso qualitativo, que inclui entrevistas com os responsáveis pela criança e a professora de AEE. A pesquisa apresenta estratégias e recursos de AEE, bem como orientações pedagógicas inclusivas para professores de sala de aula comum, com ênfase na elaboração de um Plano Educacional Individualizado (PEI). Nesse processo, o estudo enfatiza a relevância da colaboração entre a família e a equipe escolar, com destaque para o papel fundamental da educadora especial na mediação do processo de aprendizagem.
Ferramenta tecnológica em sala de vacina para qualificação profissional
Authors: Silva Milene Paula de Souza , Ceccon Danilo Lima , Correa Flavia , Silva Gabryelly Barros de Carvalho , Santiago Luiz Carlos , Loureiro Lucrécia Helena , Handem Priscila de Castro 
Published: December 2024

Diante das evidentes transformações pelas quais passam o mundo atual, é fato que a saúde precisa ser ressignificada diariamente, para atender as necessidades da população. A qualificação profissional contribui para o desenvolvimento de uma assistência pautada no cuidado. A vacinação em massa tem sido uma estratégia reconhecidamente efetiva na prevenção de muitas doenças infecciosas, bem como na redução de morbidade e mortalidade decorrentes da efetividade do Programa Nacional de Imunização, que organiza toda a Política Nacional de Vacinação da população brasileira e tem como missão o controle e a erradicação de doenças imunopreveníveis. O presente estudo tem como objetivo apresentar ferramentas de qualificação profissional utilizadas em salas de vacina. O serviço de imunização transcende a demarcação de uma área para aplicação das vacinas, é preciso que se focalize o processo de vacinação como um todo, de acordo com o princípio da integralidade cujo intuito é um envolvimento multiprofissional em todo o processo de trabalho, necessitando de profissionais qualificados. O método utilizado trata-se de pesquisa com abordagem descritiva de caráter qualitativa, visando levantar informações dos últimos 10 anos, de aplicação de uma ferramenta para utilização em sala de vacina, sendo realizada por meio de publicações na Biblioteca Virtual de Saúde (BVS), Scientific Eletronic Library Online (SciELO), MEDLINE. No que se refere as produções analisadas foram sobre a modalidade de pesquisa, 19 (65%) artigos científicos, 7 (24,5%) dissertações de mestrado e 2(7%) teses de doutorado 1 (3,5%) monografia. Pode-se visualizar que o ano de 2022 foi o período de maior produção científica com 09 publicações (30,0%); seguido do ano de 2021 com 06 (21,0%); 2019 com 05 (17,5%); 2018 com 03 (10,5%); 2014 e 2024 ambos com 04 publicações (14,0%) e os anos de 2017 e 2020 com apenas 2 (7,0%). Considera-se que estratégias governamentais e políticas públicas através da utilização de recursos tecnológicos têm potencialidade para promover a qualificação profissional a partir do acesso universal, integral e equânime, e as experiências ampliando e fomentando os debates que devem contribuir para política nacional de imunização.
Patient and public involvement in academic clinical research in Switzerland – a mixed methods study
Authors: Eberle Deborah , Baur Annina , Landgraf Cordula , Roos Joëlle , Grossmann Regina 
Published: December 2024

BACKGROUND: While patient and public involvement (PPI) in clinical research contributes substantially to research ethics, feasibility and quality, the uptake and implementation of PPI-based approaches in Switzerland remain unknown. This study aimed to evaluate the current state and acceptance of PPI in academic clinical research in Switzerland, with the goal of developing recommendations for its future implementation and development.
METHODS: A sequential explanatory mixed-methods study was conducted to assess the current landscape and acceptance of PPI in academic clinical research across different stakeholder groups in Switzerland. The groups were “Patients and Public”, “Researchers”, “Staff Members of Academic Research Infrastructure (ARI)” and representatives from “Regulatory and Funding Bodies”. Data was collected through a combination of surveys and semi-structured interviews. The survey results were analysed descriptively, while interview data was analysed qualitatively. The results were further synthesised into a SWOT (Strengths, Weaknesses, Opportunities and Threats) analysis.
RESULTS: A total of 123 survey responses were collected.Surveys revealed great support and acceptance for PPI in academic clinical research in Switzerland across all stakeholder groups. Despite this support, several challenges were identified, including gaps in training, limited funding opportunities and insufficient infrastructure to facilitate PPI.
CONCLUSION: The current framework for PPI in Switzerland is in an early stage of development. A joint effort by all stakeholders is needed to catch up with international progress to reach high-level ethical and quality standards. A basic framework for PPI in academic clinical research in Switzerland should be implemented, including guidelines for qualification and collaboration, best practices as well as widespread information for patients, the public and researchers. Further needed are training opportunities in “PPI in clinical research” for all stakeholders as well as sustainable sources of funding.
Chagas disease in Switzerland: current situation, challenges and opportunities
Authors: Chollet Vincent , Rapp Elise , Velarde-Rodriguez Mar , Gold Marina , Mäser Pascal , Fehr Jan , Monnier Nora , Jackson Yves , Albajar-Viñas Pedro , De Salazar Pablo M. 
Published: December 2024

Chagas disease is a parasitic infection found mainly in continental Latin America. However, it is now present globally due to increasing international mobility and its lifelong persistence in the absence of timely treatment. In Switzerland, this neglected tropical disease presents a significant challenge because of its high potential for transmission, severe clinical manifestations and complications, and a lack of medical and public health programs at both the cantonal and national levels. This paper reviews the medical and public health interventions addressing Chagas disease in countries outside Latin America. It provides a specific perspective on the challenges, opportunities, and strategies for the elimination of Chagas disease as a public health problem within the Swiss context. This article concludes with the introduction of the newly created Swiss Chagas Network, which aims to develop strategies for improving the management of Chagas disease in Switzerland.
Evaluation of Interoperability of CNN Models between MATLAB and Python Environments Using ONNX Runtime Model
Authors: Nagata Fusaomi , Sakata Shingo , Abe Ryoma , Watanabe Keigo , Habib Maki K. 
Published: December 2024

Recently, machine learning models such as CNNs (Convolutional Neural Networks) are implemented on various frameworks, such as PyTorch, TensorFlow, MATLAB, and others. However, it is not easy to ensure interoperability of a CNN model while maintaining complete equivalence on different frameworks. We developed a MATLAB application to efficiently design, train, and test prediction models for various kinds of defect detection tasks in CNN, SVM (Support Vector Machine), CAE (Convolutional Autoencoder), FCN (Fully Convolutional Network), VAE (Variational Autoencoder), YOLO (You Only Look Once), and FCDD (Fully Convolutional Data Description). In this study, a VGG19-based transfer learning CNN model built on MATLAB was exported to an ONNX (Open Neural Network eXchange) model and applied to a picking robot running on Python to detect defects. Two user interfaces for MATLAB and Python were developed to ensure pixel-level equivalence and ascertain interoperability on both frameworks. Experimental data show that the achievement of equivalence is dependent on the method used to interpolate images for downsizing. The validity and effectiveness are shown through classification experiments by an ONNX model and a peg-in-hole task by a small-sized industrial robot incorporated with the ONNX model.
Prevalencia del síndrome metabólico en pacientes con obesidad atendidos en un instituto especializado en pediatría, Perú, en el periodo 2018-2022
Authors: Colina-Cisneros Denisse , Del Águila-Villar Carlos Manuel , Lu-De Lama Luis Rómulo , Núñez-Almache Oswaldo , Chávez-Tejada Eliana Manuela de Jesús , Espinoza-Robles Óscar Antonio , Pinto-Ibárcena Paola Marianella , Calagua-Quispe Martha Rosario , De Los Santos-La Torre Miguel Ángel , Azabache-Tafur Pamela Miluska 
Published: December 2024

Objetivo: Determinar la prevalencia del síndrome metabólico (SM) y sus componentes en pacientes con obesidad de 10 a 16 años en un instituto especializado en pediatría, Perú, de 2018 a 2022. Materiales y métodos: Estudio descriptivo, retrospectivo y de corte transversal. La población estuvo constituida por 3462 historias clínicas de pacientes con obesidad, se seleccionaron 346 sujetos en base a un cálculo de tamaño muestral. Las variables fueron definidas según los criterios de la Federación Internacional de Diabetes (IDF) para el SM. Para el análisis bivariado, se utilizó la prueba de chi-cuadrado para variables categóricas y la prueba U-Mann-Whitney para variables numéricas; se consideró significativo un valor p < 0,05, mediante el software Stata v. 17. Resultados: De los 346 pacientes con obesidad, el 55,2 % eran varones con una edad promedio de 11,8 años (DE: ±1,7). El 23,4 % cumplió con los criterios del SM; la prevalencia fue mayor en varones (p = 0,009). En el grupo que presentó tres y cuatro componentes del SM, hubo 72 y 9 casos, respectivamente. Los componentes más frecuentes fueron obesidad abdominal >p90, triglicéridos >150 mg/dL y HDL <40 mg/dL, con una diferencia estadísticamente significativa (p < 0,001). Conclusión: Se encontró que la prevalencia del SM en esta población refleja una tendencia al alza comparado con estudios peruanos previos, con predominio de los componentes de obesidad abdominal y dislipidemia (HDL bajo e hipertrigliceridemia), mientras que la hiperglicemia e hipertensión arterial fueron menos comunes, lo que destaca la necesidad de intervenciones tempranas para prevenir complicaciones metabólicas a largo plazo.
Süt ve Süt ürünlerinde Bulunan Antibiyotik Kalıntılarının Sağlık Üzerindeki Etkileri
Authors: Bilici Mustafa 
Published: December 2024

Süt ve sütten meydana gelen bütün ürünler toplumdaki her kesimin her gün tükettiği önemli bir besin maddesidir. Kendine has koku, tat ve kıvamı bulunmaktadır. Sütün çok zengin bir içeriği olması nedeniyle yaşamsal açıdan çok önemli bir besin zinciri içerisinde yer almaktadır. Süt ve süt mamullerini hemen hemen herkesin tüketmesi gereken bir besin grubudur. Bu kadar önemli bir yere sahip olan bu besin grubunun maalesef bazı durumlarına dikkat edilmesi gerekmektedir. Dikkat edilmediği takdirde bazı sağlık problemleri meydana gelebilmektedir. Bu sıkıntıların başında ise sütlerde bulunan antibiyotik kalıntıları oluşturmaktadır.
Günümüzde çeşitli hastalıkların tedavi yöntemlerinin başında antibiyotik tedavileri gelmektedir. Fakat hastalıkları iyileştirmek için tercih edilen antibiyotikler bu faydalarının yanında bazı problemlerin oluşmasına da neden olabilmektedir. Rastgele kullanılan antibiyotikler böbrek ve karaciğerlerde hasara, mantar oluşmasına, ekonomik sıkıntılara, bağırsaklarda bulunan probiyotiklerde azalmaya ve antibiyotik kullanımı ile meydana gelen faydaların azalması sonuçları ile karşılaşılabilmektedir. Bağırsaklarda bulunun probiyotikler sindirime yardımcı olmakta, B ve K vitaminlerini meydana getirmekte, bağışıklığı artırarak kanserden ve mikropların artmamasını sağlayarak hastalıklara yakalanmamamızı sağlarlar. Fakat rastgele kullanılan antibiyotikler yüzünden probiyetiklerin % 20’lik kısmı yok olmakta ve en sağlıklı şartlar sağlansa bile tekrar oluşabilmeleri yaklaşık iki yıl sürmektedir. Ayrıca bebeklerin kullandığı antibiyotiklerde bu sonuca neden olmakta ve büyüdüklerinde hastalığa yakalanmaları daha kolay olmaktadır.
Kajian Pengembangan Teknologi Sistem Pengendalian Manajemen Usaha Kecil Berbasis Pangan dalam Rangka Meningkatkan Daya Saing UKM
Authors: Wangke Shinta J. C. , M. Gunawan Emilia , Trifena Saerang Regina 
Published: December 2024

Tantangan UKM khususnya UKM berbasis pangan saat ini adalah meningkatkan daya saing dalam rangka menghadapi kompetisi dan perubahan tren serta gaya hidup. Urgensi penelitian ini terutama membantu peningkatan daya saing dunia usaha dan dunia industri (DUDI) dengan meningkatkan kualitas teknologi sistem pengendalian manajemen dalam manajemen usaha bisnis kecil. Tujuan penelitian ini adalah melakukan kajian terhadap peningkatan daya saing UKM dengan melakukan proses sistem pengendalian manajemen berbasis teknologi mulai dari perencanaan sampai kepada evaluasi pada UKM berbasis pangan Telur Tumou Tou. Metode penelitian berupa deskriptif kualitatif dengan data primer serta sekunder berupa pengamatan dan wawancara kepada manajemen UKM Telur Tumou Tou. Hasil penelitian menunjukkan bahwa penerapan teknologi seperti Internet of Things (IoT) dan big data analytics dalam SPM dapat meningkatkan pengelolaan stok, komunikasi internal, dan pengambilan keputusan berbasis data. Kesimpulan penelitian menegaskan pentingnya integrasi teknologi dalam SPM untuk meningkatkan produktivitas dan daya saing UKM. Implikasi penelitian ini berupa peningkatan daya saing usaha UKM yang dikaji melalui proses sistem pengendalian manajemen berbasis teknologi informasi. Luaran penelitian berupa jurnal nasional minimal Sinta 5. TKT dalam penelitian ditujukan untuk TKT 1-3.
New Zealand’s Constitution of Liberty
Authors: Sirota Leonid 
Published: December 2024

The New Zealand government has launched a consultation on a Regulatory Standards Bill that could shape both existing and future regulation. In addition to laying down principles to which regulation will be expected to conform, the bill would set up an institutional mechanism for implementing them. It is an ambitious undertaking which deserves attention beyond New Zealand’s shores for three reasons: first, its remarkably libertarian content; second, the unusual way in which it would be implemented; and third, what it can tell us about the ways in which an “unwritten” constitution changes―or doesn’t.
The Urgency of Eliminating the Norms "The Indonesia Army Are Prohibited From Doing Business" Through The Drafting of A Indonesia Army Law Based on A Human Rights Perspective
Authors: Gusman Delfina 
Published: December 2024

The constitution gives citizens freedom to engage in commercial activities not only to increase their economic income. But rather to encourage the quality of each individual to continue productivity. Currently, a variety of jobs have developed which can increase individual income, where the global economic cycle is better than in the past. Recently, there have been plans for every profession in the Indonesian National Army (TNI) to be able to do business. This plan is due to the Draft Law or what is called Bill Number 34 of 2002 concerning the TNI. Polemic about eradicating norms"prohibition of the TNI in doing business” has become a matter of public concern at the moment, there are concerns that the TNI's role as a national defense soldier will be disrupted. This research is legal research (doctrinal research) with a legal approach (statues approach), analytical approach (analytical approach), and conceptual approaches (conceptual approach). The research results explain that First The National Army is not only to uphold, protect and safeguard the nation's sovereignty from Indonesian military and non-military attacks/threats, but can also participate in civil society activities such as helping victims of natural and non-natural disasters or joining the government as long as the orders of their superiors has been regulated in law. Second, the rights to life of a TNI soldier are no different from civil rights, especially the rights to improve their daily welfare. Third, the urgency of eliminating the norm regarding "TNI is prohibited from doing business" is a legal effort to look at the situation progressively. Therefore, the abolition of the norm "TNI is prohibited from doing business" is a legal effort to protect their economic rights in improving the standard of living for those of their families.