bluuebunny/crossref_metadata_2025_split huggingface dataset:
Guiding principles of good tax policy: Is there an association between the principles of the income tax of Nepal and the principles of good tax policy suggested by AICPA?
Authors: K.C. Jit Bahadur 
Published: October 2020

Purpose – This article aims to examine the association between principles of income tax in Nepal and the principles of good tax policy prescribed by AICPA.
Materials and methods – This study uses both primary and secondary data. Forth primary data, the study obtained data from several individuals using the Likert type scale questionnaires. To obtain the answer upon research questions and to reach into the conclusion, the study used the Chi-square and summated rating scale.
Findings – The study found an association between the principles of income tax in Nepal and the guiding principles of the good tax policy suggested by AICPA. Only on three principles (i.e., certainty, information security and economic growth and efficiency) out of the twelve guiding principles came into the acceptance ofH0 (null hypothesis) while others came into the acceptance of H1 (alternative hypothesis). However, the study concludes that Nepal needs reform/s to its income tax principles to make them compatible with the principles of other countries.
Practical implications – Theory and practice both are complementary to each other. Every theory is worthless in the absence of practice and vice versa. The theory, which people perceive as simple, progressive, and democratic is fundamental and practical. Thus, this writing keeps crucial importance in the government revenue sector and suggests being practical after reforming the required policy.
Originality/value – This is survey research to find out the association between the principles of income taxation in Nepal and the guiding principles of good tax policy suggested by the AICPA. For which, the author prepared this product using both primary and secondary sources of data based on Kathmandu valley. Thus, this is original writing in this subject.
ESTIMATION OF THE FEASIBILITY OF INCLUDING THE MALKINSKY IRON ORE DEPOSIT IN THE CONSTRUCTION OF THE ECONOMIC FRAME
Authors: Kalov R.O. , Toguzaev T.H. , Bekarov G.A. 
Published: October 2020

An adaptive economic framework is being designed within the framework of an ecological-economic zone with specified properties in the mountains of the Kabardino-Balkarian Republic (KBR), designed by the authors. Among the tasks in this direction is the search and assessment of functionally unencumbered natural conditions and resources of the region. Among the reserves not involved in economic activity, an important place is occupied by the Malkinskoe deposit of naturally alloyed iron ores.
The purpose of the study is to probe the relevance of the issue for management structures and business, a preliminary assessment of the possibility of embedding the considered field in the constructed economic framework of the republic. In accordance with the designated goal, the following tasks have been set:
-	study of archival materials from Giprozem on the iron ore deposit for the purpose of realizing its technical and economic potential in relation to the conditions of modern market realities;
-	conducting field geophysical studies to test the author's hypothesis about a larger area of distribution of the serpentinite massif;
-	clarification of the mineralogical form of nickel in the ore and the identification of regularities in the distribution of alloying impurities in the open part of the ore strata;
-	assessment of the current intensity of contact of exposed ore layers with mountain streams.
Le chatbot, outil d’accompagnement thérapeutique de la dépression chez les patientes atteintes d’un cancer du sein
Authors: Chaix B. , Lobre G. , Mahboub S. , Delamon G. , Bibault J.-E. , Brouard B. 
Published: October 2020

Objectif : Le chatbot est un logiciel qui utilise l’apprentissage statistique et a pour objectif de simuler une conversation par message textuel ou vocal. Le chatbot Vik a été développé dans le but d’améliorer la qualité de vie des patients atteints d’un cancer ou d’une maladie chronique. L’objectif de cette étude pilote est de mesurer l’humeur de patients atteints d’un cancer du sein, avant et après accompagnement par le chatbot Vik.
Matériel et méthodes : Les patients ont été recrutés lors de la première utilisation de Vik. Ils ont été triés en fonction des critères d’inclusion (âge > 18 ans, atteints d’un cancer du sein et en cours de traitement, non-opposition, connaissance d’Internet). Ils ne devaient pas être suivis pour des troubles dépressifs ou en cours d’une psychothérapie. Le questionnaire PHQ-9 a été utilisé pour l’évaluation des symptômes de dépression. Seuls les patients ayant un score supérieur à 5 étaient inclus dans l’étude (j0). Le PHQ-9 était ensuite reproposé à j+15 puis à j+30.
Résultats : Les utilisateurs recrutés (n = 74) avaient entre 26 et 78 ans. La moyenne d’âge était de 50 ans. Le taux de satisfaction globale était de 94 %. Le score moyen obtenu au PHQ-9 avant utilisation du chatbot (j0) était de 9,73 (ET : 2,02). À l’issue des 30 jours de l’expérimentation, il était de 5,00 (ET : 2,82). L’évolution de l’humeur au cours du temps était croissante à mesure que les participants discutaient avec le chatbot. Conclusion : Cette étude apporte des éléments prometteurs sur la possibilité d’un assistant virtuel conçu pour soutenir les patients d’offrir une méthode attrayante de suivi et de complémentarité aux méthodes traditionnelles de thérapie.
Prototype Robot Pembersih Serbuk Kayu Berbasis Arduino Menggunakan Smartphone Android
Authors: Sunarya Po Abas , Rahayu Nina , Yono Fuji 
Published: October 2020

Perkembangan teknologi dalam kehidupan sehari-hari pada saat ini sangatlah berkembang, dimana masyarakat selalu bergantung dengan yang namanya teknologi. Salah satunya adalah pekerjaan dalam industri penggergajian kayu. Kebutuhan manusia akan kayu sebagai bahan bangunan baik untuk keperluan konstruksi, dekorasi, maupun furniture terus meningkat seiring dengan meningkatnya jumlah penduduk. Selama ini limbah serbuk kayu banyak menimbulkan masalah dalam penanganannya, menyisakan limbah padat berupa serbuk gergaji dan serpihan kayu yang terbuang menumpuk di suatu lokasi tertentu yang dapat menganggu kondisi lingkungan sekitar, sehingga diperlukan penangganan terhadap limbah padat hasil penggergajian kayu tersebut. Rancangan prototipe tersebut menggunakan module bluetooth digunakan sebagai media pengendali melalui handphone, motor DC kiri dan kanan, berfungsi menjadi roda penggerak, sensor Ultrasonic, berfungsi sebagai input bagi arduino yang kemudian diteruskan ke motor DC, kipas, berfungsi sebagai alat yang mampu menghisap udara agar serbuk dapat dihisap kedalam toples, penampung, berfungsi menampung serbuk yang telah terhisap dan arduino UNO berfungsi sebagai “otak” dari vaccum..Oleh karena itu maka harus ada alat yang dapat membersihkan serbuk kayu secara bersih dan otomatis dengan cepat dan tepat. Perancangan prototype menggunakan flowchart dan literature review yang sejalan dengan penulisan ini.
Kata kunci: Prototype, Robot, Limbah
Impact of Thickness and Substrate on Optical Properties of Zno Thin Films
Authors: Das S , Sultana S , Akter I , Mazumdar SC , Rahman MA , Kali K 
Published: October 2020

During the last decades, ZnO has emerged as the most promising material in optoelectronic and optical applications in the visible region as well as in the infrared and UV region. It is because of the broad direct band gap of 3.37 eV at ambient temperature and high exciton binding energy of 60 meV allowing it to utilize the ultraviolet region. In this investigation, the optical characteristics of ZnO thin film of various thicknesses (300 nm, 600 nm, 900 nm) deposited on Quartz, Fused silica and Sapphire have been studied as a function of wavelength and photon energy. To obtain this, the equations for thin film have been derived, simulated and visualized by Matlab coding language. It is observed that with the increase in the photon energy, the refractive index and extinction coefficient show an increasing tendency. The results represent that among three substrates Fused silica has the lowest refractive index, reflectance and absorbance. In the visible region, the transmission spectra show that the average transmittance of all films is 85%-95%, which is superior for solar continuums. The performance of Fused silica as transparent conducting material is better than other substrates. The present investigation might provide an environment friendly and low cost material for optoelectronic and solar cell devices.
Bangladesh Journal of Physics, 27(1), 59-68, June 2020
Effects of Pump-Pulse Width and Temperature on Experimental Brillouin Gain Spectrum Obtained from Brillouin Optical Time-Domain Analysis Sensors
Authors: Azad Abul Kalam 
Published: October 2020

In this paper, the characteristics of Brillouin gain spectrum (BGS) obtained from a Brillouin optical time-domain analysis (BOTDA) sensor are investigated and analyzed experimentally. The measured BGSs obtained for various pump-pulse widths and temperatures are fitted with different spectrum profiles using nonlinear least-squares curve fitting technique. The fitting performances of used profiles are presented and analyzed. Based on such performances, the proper spectrum profile to be used in the fitting process is determined and used to extract key parameters of the measured BGSs accurately. The variations of such key parameters with pump-pulse widths and temperatures are also investigated and analyzed. The results reveal that pump-pulse widths and temperatures have significant effects on the extracted key parameters of the measured BGSs obtained from BOTDA sensors.
Bangladesh Journal of Physics, 27(1), 69-80, June 2020
IMPLIKASI KEMAMPUAN BERKOMUNIKASI DAN PENGGUNAAN KODE ISYARAT INTERNASIONAL TERHADAP KESELAMATAN PELAYARAN KAPAL DI PELABUHAN TANJUNG PERAK SURABAYA
Authors: Kuncowati Kuncowati , Listriyawati Nyoman Ardiana , Supangat Supangat 
Published: October 2020

<p>Crews ships comuunication skills are speaking, writing and using objects, lights and sounds to make contact. It is both for sending or receiving messages between individuals on the ship, communication with other ships and with related parties. The ability of the crew to use and understand codes are expected to achieve the safety of a voyage. This research was conducted to 98 respondents. They are the crews of ships that wer berthing at Tanjung Perak Port of Surabaya. It is expected to know how the implication of the crews’ ability to communicate and to use international codes. It is meant to ensure the safety of the voyages. This research was using quantitative methods with linear regression analysis, t test, f test and test of determination. Therefore, it resulted that there ware a positive and significant influence both partially and jointly between the ability to communicate and the use of international codes on the safety of a voyage. The ability to communicate with the crew especially the ability in communication using English and understanding in the use of international codes is implicated in the safety of a voyage.</p><p><em><strong>Keywords : Communication skills, Codes, Safety of a voyage</strong></em></p><p><em><strong><br /></strong></em>Kemampuan komunikasi awak kapal baik secara lesan, tulisan,menggunakan sosok benda,cahaya dan bunyi untuk berinteraksi baik mengirim atau menerima pesan baik antar individu di kapal,komunikasi dengan kapal lain maupun dengan pihak – pihak terkait dan kemampuan awak kapal dalam menggunakan dan memahami penggunaan kode isyarat diharapkan dapat mencapai keselamatan pelayaran. Penelitian ini dilakukan dengan responden dengan sejumlah 98 ( Sembilan puluh delapan ) awak kapal yang kapalnya sedang berada di Pelabuhan Tanjung Perak Surabaya untuk mengetahui implikasi kemampuan berkomunikasi awak kapal dan penggunaan kode isyarat internasional supaya tercapai peningkatan keselamatan pelayaran.Penelitian ini dilakukan dengan metode kuantitatif yaitu dengan analisis regresi linier , uji t,uji f dan uji determinasi.Dari penelitian diperoleh bahwa terdapat pengaruh yang positif dan signifikan baik secara partial maupun bersama -sama antara kemampuan berkomunikasi dan penggunaan kode isyarat internasional terhadap keselamatan pelayaran .Kemampuan berkomunikasi awak kapal terutama kemampuan dalam komunikasi berbahasa inggris dan pemahaman dalam penggunaan kode isyrat internasional berimplikasi terhadap keselamatan pelayaran</p><p><em><strong>Kata kunci : Kemampuan berkomunikasi, Kode isyarat, Keselamatan pelayaran</strong></em><strong> </strong></p>
Análisis Económico para la Equidad: los aportes de la Economía Feminista
Authors: Rodríguez Enríquez Corina 
Published: October 2020

La aparición de un campo específico de estudio dentro de la Economía, que se denomina Economía Feminista, surge del encuentro entre desarrollos teóricos preocupados por la problemática de la equidad, que ven en la subordinación de las mujeres una manifestación específica de esta cuestión, por un lado, y el movimiento político que propugna un avance en la situación de las mujeres, por el otro. Economía y feminismo se encuentran para dar lugar al desarrollo de conceptos, marcos de análisis e investigación, que simultáneamente dota de mayor y mejor poder explicativo a la Economía, y de evidencias, herramientas y saberes al feminismo.
En este trabajo se presenta una introducción a la Economía Feminista, haciendo énfasis en los siguientes puntos: i) la crítica de la Economía Feminista a los principios básicos de la Economía Neoclásica; ii) la incorporación de la dimensión reproductiva al funcionamiento del sistema económico, mediante la ampliación de la representación del flujo circular de la renta; iii) las dimensiones específicas de discriminación de género en el mercado laboral, y sus implicancias económicas; iv) la incorporación de la dimensión de género en el análisis de la política económica.
A través de la bruma… Las poblaciones en situación de vulnerabilidad social en las fuentes de datos sociodemográficas de la Argentina (1994-2015)
Authors: Ribotta Bruno Sebastián , Santillán Pizarro María Marta , González Leandro Mariano 
Published: October 2020

Las mujeres, las niñas y los niños, los migrantes, los refugiados, los pueblos indígenas y los afrodescendientes, son algunas de las poblaciones en situación de vulnerabilidad social que viven en Argentina. El goce y ejercicio efectivo de sus derechos humanos pueden verse limitados por este motivo, aun cuando estos constituyen atributos inherentes a la dignidad humana y poseen protección jurídica universal. La recolección de datos estadísticos producidos por los Estados, de manera sistemática, desagregada y acorde a los estándares de calidad y confiabilidad, es reconocida por organismos de Naciones Unidas como una herramienta fundamental para la identificación de estas poblaciones en situación de vulnerabilidad social. En este contexto, el objetivo principal del trabajo es diagnosticar la situación de la Argentina en relación a la disponibilidad de las fuentes de información sociodemográfica, elaboradas oficialmente desde 1994 a 2015, para la visibilización de las poblaciones en situación de vulnerabilidad social. Entre las principales conclusiones, se destaca que estas poblaciones no pueden ser identificadas en todos los casos (particularmente las personas afrodescendientes, las pertenecientes a pueblos indígenas y los refugiados). Por lo tanto, es importante invertir en el rediseño de las fuentes de datos (lo que implica la inclusión de nuevas variables o la reformulación de sus preguntas) y/o el desarrollo de nuevas fuentes de datos, más específicas.
En este marco, el objetivo principal del trabajo será diagnosticar la situación de la Argentina en relación a la disponibilidad de las fuentes de información socio-demográfica, elaboradas oficialmente desde 1994 a 2015, para la visibilización de las poblaciones en situación de Vulnerabilidad Social. Entre las principales conclusiones, se destaca que, como las fuentes de datos no fueron pensadas con enfoque de derechos; las poblaciones en situación de vulnerabilidad social quedan mayormente ocultas, motivo por el que es difícil evaluar avances en el ejercicio de derechos.
ANALISIS JARINGAN PERPIPAAN DISTRIBUSI AIR BERSIH DENGAN PROGRAM WATERCAD DAERAH LAYANAN KOTABARU KECAMATAN MARTAPURA KABUPATEN OGAN KOMERING ULU TIMUR
Authors: Rajela Amelia , Sahbar Robi 
Published: October 2020

Tingkat pemakaian air per orang sangat bervariasi antara suatu daerah dengan daerah lainnya, sehingga secara keseluruhan penggunaan air dalam suatu sistem penyediaan air minum juga akan bervariasi. Bervariasinya pemakaian air ini disebabkan oleh beberapa faktor, antara lain: iklim, standar hidup, aktivitas masyarakat, tingkat sosial dan ekonomi dan pola serta kebiasaan masyarakat dan hari libur. Hasil proyeksi penduduk untuk daerah layanan Ibukota Kabupaten Martapura pada tahun 2020 yaitu 46.776 jiwa, sedangkan untuk proyeksi kebutuhan pada tahun 2025 sebesar 51.015 Jiwa dan tahun 2035 sebesar 60.679 jiwa. Hasil perhitungan kebutuhan air pada tahun 2035 adalah 110,87 lt/dtk, kebutuhan maksimum 121,96 lt/dtk, dan kebutuhan total pada jam puncak adalah 194,02 lt/dtk. Dari simulasi untuk pengembagan sistem jaringan distribusi air bersih didapatkan kondisi hidrolis debit 50 lt/dtk untuk beberapa daerah prioritas layanan di Kecamatan Martapura, khusunya Desa Kota Baru, dengan tekanan pompa 61,29 m dan direncanalan dengan menggunakan jaringan pipa HDPE diameter 6 Inc.

Kata Kunci: Jaringan Perpipaan, standarê kebutuhan air bersih, proyek, unit air baku, WaterCAD
Friction welding of AISI 304: effect of friction time on micro-structure, micro-hardness and tension-compression properties
Authors: JABBAR HASSAN Ammar , BOUKHAROUBA Taoufik , MIROUD Djamel 
Published: October 2020

During direct drive friction welding could relatively predicting the micro-structural and mechanical properties of friction-welded joints by controlling the welding conditions; friction time is an important coefficient that effects on these properties, present study focused on the effect of that time on micro-structural and mechanical phenomena during that process. The process achieved in different friction time, while welding joints investigated by macroscope, microstructure, scanning electron microscope, tensile, compression and micro-hardness tests. The micro-hardness tests were performd along the interface and axial direction. Thus, the tensile tests carried out on the standardized test piece with effective diameter of 6 mm and compression tests were extracted at welded center in three angles of 0°, 45° and 90° with test specimen of 4 mm diameter and 6.5 mm length. The results showed that with increasing friction time could be found hard zone at the interface of welded joint because of extended of high plastically deformation zone, which will responsible on decreasing some useful mechanical properties such as ultimate tensile strength and yield compression strength. However, tensile fracture position occurred adjacent to the interface at the thermo-mechanical deformation zone in the rotating side for all welding pieces, where the micro-hardness attenuated at that region.
THE POTENTIAL OF ENDOPHYTIC FUNGI AS BIOCONTROL AND PHOSPATE SOLUBILIZATION AGENT IN Capsicum anuum
Authors: Susilowati Dwi Ningsih 
Published: October 2020

The productivity of chili (Capsicum annuum) in Indonesia is currently very low. Some factors that influenced it including the presence of pathogenic microorganisms which lead to the low availability of phosphate in the soil. This condition become a limiting factor for plant growth and production. Endophytic fungi can be used as antagonistic agents in inhibiting pathogenic fungi and to increase the efficiency of phosphate solubilization known as phospholytic fungi. This study aimed to find antagonistic agents from endophytic fungi that can suppress the growth of pathogenic fungi and test the ability of endophytic fungi to dissolve phosphate. Fungi isolates used were BB-Biogen collection isolates, consisting of 42 endophytic fungi isolates, and 3 pathogenic fungi isolates (Fusarium sp., Colletotrichum acutatum, Phytophthora capsici) on chili plants (C. annuum). The antagonism test was carried out using the dual culture method in the Potato Dextrose Agar (PDA) medium for 5 days incubation at temperature (± 28 ° C). The parameters measured were based on the formation of inhibition zones and the calculation of the percentage of growth inhibition of fungi isolates. The test results obtained 7 representative fungi isolates (RIVA4, RIVA5, MIVD2, Aspergillus niger, Cladosporium sp., Cladosporium oxysporum, and Chaetomium globosum). Based on the calculation of the percentage of growth inhibition, fungi isolates with RIVA5 code have a higher potential in inhibiting the growth of all three pathogenic fungi. Calculation of the percentage of endophytic fungi inhibition of RIVA5 were 70.3% (Fusarium sp.), 63.3% (C. acutatum), and 60% (P. capsici). Phosphate test was carried out by the cork borer method in pikovskaya medium for 4 days incubation at 27-28 ° C. The parameters measured were based on the formation of clear zones around the colony. There were 4 endophytic fungi isolates (MIVA4, MIVF7, Aspergillus sydowii, and A. niger) formed a clear zone around the colony, which indicates the presence of phospholytic activity. Based on the calculation of the phospholytic index, A. niger isolates have a high phosphate solubility index value of 5.
Pengaruh Pengetahuan, Religiusitas, dan Halal Terhadap Keputusan Memilih Melalui Attitude dan Brand Trust Pada Bakeri Modern (Studi Kasus 3 Bakeri Top Brand
Authors: Sahputra Ardani , Nurlatifah Hanny 
Published: October 2020

<p><em>Abstract</em> : <strong><em>The purpose of this study was to determine the influence of knowledge, religiosity, and halal against the decision of choosing through attitude and brand trust on the </em></strong><strong><em>3 top brand </em></strong><strong><em>modern bakeries. The sample used was the one who bought the product at one</em></strong><strong><em> of the three</em></strong><strong><em> baker</em></strong><strong><em>ies </em></strong><strong><em>in the last two months of 100 respondents using purposive sampling method. Data analysis method used is descriptive analysis, correspondence analysis, and path analysis.</em></strong><strong><em> </em></strong><strong><em>The results found that (1) knowledge, religiosity, and halal are not significantly influence the attitude of the modern bakery. (2) in the modern bakery Bakeri 1, knowledge significantly influence brand trust, while religiosity and halal are not significantly influence brand trust. In modern bakery Bakeri 2, knowledge and religiosity does not significantly affect brand trust, while halal significantly influence brand trust. In modern bakery Bakeri 3, knowledge and religiusias significantly influence brand trust, while halal not significantly influence brand trust. (3) In the modern bakery Bakeri 1, halal significantly influence the decision to choose, whereas knowledge, religiosity, attitude, and brand trust did not significantly influence the decision to choose. In modern bakery Bakeri 2, attitude, and brand trust significantly influence the decision to choose, whereas knowledge, religiosity, and halal are not significantly influence the decision to choose. In modern bakery Bakeri 3, knowledge significantly influence the decision to choose, while religiosity, halal, attitude, and brand trust did not significantly influence the decision to choose.</em></strong></p><p><em>Keywords: </em>Knowledge, religiosity, Halal, Attitude, Brand Trust, Decision of Choosing, Brand Positioning</p>