bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP TAX AVOIDANCE DI INDONESIA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
Authors: Marfiana Andri , Andriyanto Toto 
Published: December 2021

Tax avoidance is a strategy that companies can take to reduce their tax payments. The purpose of this study is to look at the effects of family, foreign, and government ownership on tax avoidance. This study also tries to identify the effect of corporate governance on tax avoidance by companies with family, foreign, and government ownership.
Corporate governance is seen from the existence of multiple large shareholders (MLS), independent commissioners, and audit quality by BIG 4-affiliated public accounting firms. Tax avoidance is measured using the effective tax ratio (ETR) and book tax different (BTD). The population of this study is a company listed on the Indonesia Stock Exchange for the period 2017-2019. The research sample was selected using purposive sampling technique which resulted in 141 companies for analysis.
The results of this study indicate that family, foreign, and government ownership have a positive effect on tax avoidance. The existence of MLS in companies with family and foreign ownership causes a negative effect on tax avoidance. The existence of auditors from KAP Big 4 does not reduce the possibility of companies with family, foreign and government ownership involved in tax avoidance practices. Meanwhile, the existence of independent commissioners does not have a significant effect on the relationship between family, foreign, and government ownership on tax avoidance.
A report of Siwalik forest around Letang Raja-Rani wetland, Morang, eastern Nepal
Authors: Chettry Momita , Ojha Rijan , Niroula Bhabindra 
Published: December 2021

Species composition, phytosociological status and soil characteristics of Siwalik forest occurring around Raja-Rani wetland, Letang municipality, eastern Nepal was studied. A total of 47 tree species belonging to 40 genera and 26 families were reported. Dominant and co-dominant trees were Shorea robusta (IVI=133.4) and Schima wallichii (IVI=70.6), respectively. In the forest total tree density, basal cover area, seedling density, fallen dead density and dead standing density were 378.4 trees ha-1, 163.7 m2 ha-1, 105250 individual ha-1, 4 trees ha-1 and 1.6 trees ha-1, respectively. Irregular girth class distribution and high stump density (136.8 tree ha-1) denote disturbance. Soil physicochemical characteristics were: acidic soil (pH 4.8), moisture (12.5%), water holding capacity (50.05%), bulk density (1.17 g cm-3), porosity (0.55%), humus (8.6%), organic carbon (0.52%), nitrogen (0.1%), phosphorus (33 kg ha-1), and potassium (300 kg ha-1). Regulating human encroachment to ensure natural regeneration of species to maintain the viability of the Letang Raja-Rani wetland site and integrity of the local ecosystem is strongly recommended.
POTENSI BEBERAPA LARUTAN ORGANIK DALAM MENDUKUNG PRODUKSI BAWANG MERAH (Allium ascalonicum)
Authors: Lalla Milawati , Said Suwandi 
Published: December 2021

Red unions are one type of plant that is widely used as a spice ini cooking and cannot be replaced with other types of plants so it is needed every time. The research objective was to obtain one type of organic solution that produced the highest production of shallots and to calculate the potential production of each given organic solution. The research was carried out at the Kebun Percontohan Balai Penyuluhan Pertanian Bulango Timur in January-April 2020. The research was conducted in the form of Randomized Bloc design consisting of 8 treatments including control namely without the use of organic solutions, POC, MOL Rice, MOL Banana, ZPT red union, ZPT Tauge, PGPR Root Bamboo and PGPR Elephan Grass Root. Repeat 3 times with a plot size 1 m x 1 m. The parameters observed were fresh weight and dry weight of red union bulbs. The results showed that the highest fresh weight was obtained from the treatment of ZPT red union 14,22 ton haˉ¹) and MOL banana (14,06 ton haˉ¹). The highest dry weight of bulbs resulted from the MOL treatment of banana (9,93 ton haˉ¹) and ZPT red union (9,87 ton haˉ¹).
МОДЕЛЮВАННЯ ОПРАВКИ ДЛЯ СТВОРЕННЯ ТОНКОСТІННИХ БЕЗЛЕЙНЕРНИХ ПАЛИВНИХ БАКІВ РАКЕТ-НОСІЇВ ІЗ КОМПОЗИЦІЙНИХ МАТЕРІАЛІВ
Authors: Літот О.В. , Манько T.A. 
Published: December 2021

Стаття присвячена процесу моделювання конструктивних схем оправок для виготовлення тонкостінних оболонок з композиційних матеріалів. При розробці деталей з композитів проектування конструкції, створення матеріалу і технологія його виготовлення є невід’ємною частиною одна одного. Враховуючи цю особливість композитів, вибір технології виготовлення та технологічної підготовки є одним із найважливіших аспектів, що визначають облік усієї конструкції.
На початкових етапах проектування розглядається питання обґрунтованого вибору технологічного обладнання для виготовлення конструкцій із композиційних матеріалів, у тому числі паливні баки. Сучасним напрямом розвитку цього напрямку є моделювання розрахункових схем за допомогою програмних засобів. Їх використання дозволяє не тільки спростити розуміння процесу створення деталей з композитів, а й при високій автоматизації обробляти велику кількість конструктивно-технологічних реалізацій обладнання та конструктивних компонування.
Крім того, моделювання дозволяє попередньо оцінити можливі недосконалості деталей, визначені технологічними обмеженнями. Це дозволяє ефективно розробляти обладнання та технологію виготовлення на етапі проектування з урахуванням технологічних і конструктивних особливостей. Розглянуто процес наукового обґрунтування вибору та реалізації різних варіантів конструкції оправок. Велику увагу приділяли розгляду конкретних реалізацій та використанню різноманітних структурних схем обладнання. Визначено раціональний шлях створення нових складних елементів ракетно-космічної техніки, таких як тонкостінні безлейнерні паливні баки із композиційних матеріалів з урахуванням вимог по технологічності і ефективності використання технологічного оснащення що застосовується. Представлено оцінку отриманих ре-зультатів та висновки про проведену роботу.
Mechanical Properties
Authors: Read D. T. 
Published: December 2021

Abstract
The mechanical properties of a material describe the relations between the stresses acting on the material and its resulting deformations. Stresses capable of producing permanent deformations, which remain after the stresses are removed, are considered in this chapter. The effects of cryogenic temperatures on the mechanical properties of metals and alloys are reviewed in this chapter; the effects on polymers and glasses are discussed briefly. The fundamental mechanisms controlling temperature-dependent mechanical behavior, phenomena encountered in low-temperature testing, and the mechanical properties of some representative engineering metals and alloys are described. Modifications of test procedures for low temperatures and sources of data are also included.
Structural Alloys
Authors: McHenry H. I. 
Published: December 2021

AbstractThis chapter discusses the structural alloys being used for cryogenic applications in commercially significant quantities. It emphasizes the practical considerations involved in the material selection process and provides the information necessary to make preliminary selections of alloys most suitable for the intended cryogenic application. The chapter provides general information on a class or group of alloys, their representative mechanical and physical properties, and their fabrication characteristics. The materials covered are austenitic stainless steels, nickel steels, aluminum alloys, and other metals and alloys.
Superconductors
Authors: Ekin J. W. 
Published: December 2021

Abstract
The chapter presents an overview of the properties and operational limits of superconductive materials, as well as techniques used to fabricate practical superconducting wires. It introduces six properties: critical temperature, critical magnetic field, critical current density, stability, ac loss, and mechanical characteristics; for each property, typical data are provided and the experimental methods used to measure it are briefly described. The properties of the superconducting composites are tied together in the chapter to summarize their effect on superconductor material selection and the geometrical design of superconducting composites. The chapter also contains a reference guide to composite-design factors with links to the relevant chapter sections where each design consideration is addressed.
Study of thunderstorm activity in Volyn Region and in Ukraine using the data of Blitzortung online resource
Authors: Fedoniuk V. V. , Fedoniuk M. A. , Pavlus A. M. 
Published: December 2021

The article contains the results of statistical and graphical analysis of thunderstorm activity in Ukraine and within Volyn Region, in particular, following the study of the dynamic maps archive available at the online resource Blitzortung.org (lightnings and thunderstorms in real time). It describes the principles and results of activities of Blitzortung.org, a community of lightning direction sensors owners and users, and presents the developed algorithm of the methodology of reading dynamic maps available at this resource.
Regional analysis of the archival maps on the website Blitzortung.org for 2008-2019 for the territory of Volyn Region made it possible to establish the following changes of the thunderstorm activity dynamics: the total number of thunderstorm days more than doubled (from 30 to 68.3 days on average); the number of thunderstorms increased in April (it was a rare phenomenon earlier); the number of thunderstorms increased significantly in May, for some years the number of thunderstorm days in May reached certain summer months (June and July); most thunderstorms are of frontal origin, storm fronts come from the west, north and southwest. The number of frontal thunderstorms tends to increase, therefore indicating increased atmospheric instability and the number of natural meteorological phenomena associated with such instability; the average monthly number of thunderstorm days in Volyn Region also increased for all months of the year with no exception.
The analysis of storm activity within the whole territory of Ukraine during the period of 2018-2019 indicated the presence of clear regional features and differences. The increase in thunderstorm activity is observed in the western (50-100%) and southern (15-50%) regions of the country, and partly in the north. The number of thunderstorm days in the eastern part of Ukraine is close to the climatic normal. At the same time, the analysis needs to be clarified and detailed throughout the whole network of meteorological stations of Ukraine whose data can be compared with the results of the study of archival maps available at Blitzortung.org.
Objective selection of model run from regional climate models ensemble
Authors: Khokhlov V. , Serga E. , Neodstrelova L. 
Published: December 2021

In this paper, a method was developed in relation to the north-western coast of the Black Sea in order to determine the optimal model run from regional climate models ensemble.
As a result of climate change, which has been observed since the late 1980s in Ukraine, various natural objects changes have been also transformed. The study of such changes in the future is possible only by using runs of global or regional climate models. Moreover, the step of the spatial grid in the climate model must be comparative with the spatial size of a natural object under study.
In the north-western coast of the Black Sea, climate change is characterized by increasing aridity of climate and a corresponding decrease in freshwater inflows into coastal lagoons from their catchments, making ecosystems of these lagoons sensitive and vulnerable to climate change. Using numerical models in order to study climate change impact on these natural objects requires input hydrometeorological information in the spatial grid points, the distance between which should correspond to the horizontal size of lagoons, i.e. several kilometers.
In this paper, data from the scenarios RCP4.5 and RCP8.5 of the ensemble from 14 model runs with different regional climatic models of the CORDEX project were used to simulate the future changes of the temperature and precipitation regime. For each grid point and scenario, a single simulation was selected from the ensemble, which best reproduces the intra-annual changes of temperature, precipitation, and evaporation compared to the ensemble means.
Despite the sufficiently large distance between the estuaries, the method allowed the selection of a single optimal model run, which shows the significant differences in spring and summer precipitation as well as year-around evaporation in the southern and northern parts of the northwestern coast of the region. This run well reproduces the relationship between temperature, precipitation, and evaporation in the southern and northern parts of the northwestern coast of the Black Sea.
Analysis of air pollution in the City of Odesa using automated observation data
Authors: Chugai A. V. , Lavrov T. V. , Borovska H. O. , Chernyakova O. І. 
Published: December 2021

The work presents the analysis of air pollution in the City of Odesa using, among others, the data of automated observations. The air basin state was also evaluated using individual parameters of sustainable development.
According to the official data of the recent years the City of Odesa belongs to the most polluted cities of Ukraine in terms of air pollution. Based on the ranking results it was established that the level of atmospheric pollution in the City of Odesa can be classified as high for the most of pollutants. It is classified as acceptable for some substances (sulfur dioxide and nitrogen oxide) and as extremely high for formaldehyde concentration.
After comparing the observational data related to content of individual pollutants at the OSENU's observation point and the data of long-term observations in the city it was found that the content of nitrogen dioxide generally corresponds to the average long-term values. The observations conducted at the points of the city network indicated that the content of carbon monoxide is two orders of magnitude lower and the content of PM10 is one order of magnitude lower than dust concentrations. The increased content of certain pollutants in the air (nitrogen dioxide, carbon monoxide, etc.) is observed in the summer-autumn period and caused by the traffic intensification.
The evaluation of the city's air basin state using individual parameters of the environmental measurement index showed that we observed better conditions in 2014 and 2016. The conditions for sustainable development are characterized by average indicators, however, towards worsening of the situation.
The results obtained in this paper form a basis for extending the implementation of the Resolution of the Cabinet of Ministers of Ukraine on introducing a new procedure for state monitoring of the atmospheric air in Ukraine. The existing laboratory base of the observation points requires radical re-equipment. It is also necessary to conduct an air pollution survey for identification of high priority pollutants and, based thereon, development of monitoring programs with consideration of the necessity for keeping certain impurities under control.
THE PROBLEM OF THE EMERGENCE OF SLUMS AND METHODS FOR ARCHITECTURAL SOLUTION
Authors: Mohamed Chater , Haraborska Yuliia 
Published: December 2021

This article raises questions about the need to provide housing for poor citizens or to create opportunities to improve their housing conditions. The causes of illegal development and slum areas are determined as well as architectural methods for their solution in various countries of the world.
This problem has long been known and affects many countries and, in particular, the Kingdom of Morocco. There, it is exacerbated by the imperfection, and sometimes absence, of legislative documents, corruption and unwillingness of the authorities to deal with this issue that is vital for the country. Disappointing statistics on the spread of slums and the situation of people living there are given. The statistics of the growth of illegal development in the city of Casablanca are given as an example.
The experience of dealing with this problem in other countries (on the example of Chile, Mexico, Germany) is considered. To solve this problem, a social housing complex in Iquique, Quinta Monroy, was erected in Chile. The decision was very successful and a similar social project was repeated in Mexico. The residential complex in Dessau Tertin, designed by Walter Gropius (Bauhaus), was also considered. Concerning this complex, the successful use of local building materials and modern (at that time) technologies was noted, as well as the simplicity of solutions.
The findings cited the main causes of the emergence and proliferation of slums in the world and in the Kingdom of Morocco in particular. The main reasons for the spread of illegal construction should be considered: population migration and rapid demographic growth, inaction and corruption of the responsible governing and control bodies for reconstruction and construction, the lack of qualified technical specialists and engineers, complicated legal and administrative stages, the creation of unstructured residential communities, and the limited income of most citizens. It is noted that in Morocco, one of the main reasons for the emergence of illegal development is the population migration of the country’s population in search of work. This is especially true for agricultural workers.
SMART APARTMENT DESIGN FOR A LOW MOBILE RESIDENT
Authors: Khavkhun Halyna , Kostyrka Maksym 
Published: December 2021

The article considers the problem of design of a smart apartment as a new level of historical development of small housing. Various aspects of housing cell formation are considered in the scientific works of Bachynska L.G., Gnesya I.P., Gnat G.O. etc.The history of furniture development with the signs of transformation was studied by scientists: Bosyi I.M., Mygal S.P., Z. Dyachun., Vergunova N.S. The purpose of the study is to identify methods of forming the interior of a small residential cell, taking into account the requirements of comfortable living for a small mobile resident. Factors that determine the comfort of the living cell environment and the means to create conditions to ensure a comfortable stay and life in a limited area have been identified. One of the aspects of shaping the interior design of a smart apartment is the use of furniture-transformers. The classification of furniture-transformers according to the level of transformation is carried out: furniture that changes its position without changing the function; furniture that combines several functions; spatial «housing cube».
The main directions of architectural and planning organization of smart apartments are identified: hotel-type apartment, studio apartment, apartment with two rooms, and their possibilities for organization of main functional zones. The basic expedient architectural and planning schemes of smart apartments with examples of their zoning, placement of furniture and interior design are developed and given. It was found that to create a barrier-free living environment for a low-mobility resident, the most acceptable schemes are a two-room apartment or a studio apartment, due to the size and square shape of the plan, which allows you to organize movement and access to furniture in a wheelchair. Based on a comprehensive consideration of the requirements for environmental comfort, regulatory requirements for barrier-free space, features of the use of furniture-transformers, compositional techniques of space organization, ergonomics and energy efficiency, the use of new technologies and modern environmental finishing materials, have been developed and implemented in real design smart apartment concept for little mobile resident. The description of project development with the substantiation of the accepted decision is given. According to the results of the study, recommendations for the design of the interior of a smart apartment for a low-mobile resident were formulated, including: «free floor», access and ease of use of furniture, equipment and technical equipment; use of furniture-transformers.
PROPOSALS OF SOLUTIONS OF THE PROJECT DEVELOPMENTS OF ENERGY-EFFICIENT GEO-HOUSES IN UKRAINE
Authors: Diachenko Larysa , Diachenko Olha 
Published: December 2021

One of the new approaches in civil engineering is geodetic domed houses. These are quite economical buildings that most fully reflect the idea of energy saving and the concept of environmentally friendly housing.
The symmetry of the sphere allows the most efficient placement of solar panels and solar collectors. The structures of the house are assembled quickly and do not require heavy construction equipment. By reducing the volume of the heating room, we save on heat resources, so the heating of the domed house in the winter requires 20 – 30% less energy in comparison to the rectangular buildings.
The purpose of the article is to offer solutions for the development of projects of energy-efficient geo-houses in Ukraine. To search for the most rational design and technological solutions; to analyze the characteristics, advantages and disadvantages of energy efficient geo-house buildings in order to build them in Ukraine.
The geodesic dome is made of polyurethane foam, reinforced concrete, wood, fiberglass concrete. Frame structures of the geo-house are made of metal or timber, the "skeleton" is lined with plywood or special OSB-boards. This method provides lightness and strength of the building. The dome must have the optimal size of the ribs, not more than 2.5 m in length, which allows you to erect a frame without the use of technology, with a force of 2 ÷ 3 people. Two installation methods of the frame are considered: connector and non-connector.
The proposed solutions for the development of energy-efficient geo-houses' projects in Ukraine will allow in the near future to solve the problems of ecology, energy saving, natural resources saving in the country. Energy-efficient geo-house is the best option for any region of Ukraine, thanks to the undeniable advantages: rigidity and stability of the frame, geometric symmetry of shapes and strength, energy efficiency, high seismic stability, erection speed and originality.