bluuebunny/crossref_metadata_2025_split huggingface dataset:
Enflasyon Muhasebesi ve Enflasyonun Finansal Tablolar Üzerindeki Etkisi
Authors: Özden Hayreddin , Ökdem Ayşe 
Published: December 2024

Enflasyon muhasebesi, yüksek enflasyonun finansal tablolar üzerindeki etkisini ortadan kaldırmak için kullanılan bir muhasebe yöntemidir. Enflasyonun olduğu bir ekonomide işletmelerin düzenledikleri finansal tablolarda yer alan veriler işletmenin gerçek durumunu yansıtmayacaktır. Finansal tabloların işletmenin gerçek durumunu yansıtabilmesi için bu tablolarda yer alan hesap kalemlerinde bazı düzeltme işlemlerinin yapılması gerekmektedir. İşletmelerin düzenledikleri temel finansal tablolar olan bilanço ve gelir tablosundaki enflasyonun etkisini gidermeye yönelik olarak bu tablolarda yer alan hesap kalemlerinde sınıflandırma yapılarak bazı düzeltmeler yapılmıştır. Yapılan düzeltme işlemleri ile enflasyon muhasebesine göre düzenlenen finansal tablolarda yer alan veriler işletme hakkında daha doğru ve güvenilir veriler sunulacaktır. Türkiye’de enflasyon muhasebesi uygulanabilmesi Vergi Usul Kanunu’nda belirtilen şartlara bağlıdır. Buna göre enflasyon muhasebesi uygulanabilmesi için; cari yıl Yİ-ÜFE’nin (Yurt İçi Üretici Fiyat Endeksi) %10’u aşması gerekmektedir. Ayrıca son üç hesap dönemindeki toplam ÜFE’nin de %100’ü aşması gerekmektedir. Bu çalışmada enflasyon kavramı ve enflasyon türleri genel olarak incelenmiş, enflasyon muhasebesinin finansal tablolar üzerindeki etkileri ve enflasyon muhasebesi yöntemlerine değinilmiş, enflasyonun finansal tablolar üzerindeki olası etkilerini gidermeye yönelik olarak Türkiye Muhasebe Standartları ve vergi mevzuatındaki düzenlemeler ele alınarak değerlendirilmiştir.
Artificial Intelligence, Cybersight Detection of Diabetic Retinopathy in the Elderly in Vietnam
Authors: Luong Thi Hai Ha , Pham Trong Van , Mai Quoc Tung , Dang Duc Minh , Nguyen Viet Quang , Tran Tuan Tran 
Published: December 2024

Diabetic retinopathy (DR) is a highly prevalent cause of vision loss worldwide. Detection of DR requires substantial human resources and high medical costs. Therefore, the use of diagnostic software has been recently explored. The study aimed to assess the results of DR diagnoses by Cybersight, an artificial intelligence software. A total of 1,012 patients with type 2 diabetes mellitus (1,943 eyes) with a mean age of 74.61 ± 6.73 years were included. Comprehensive demographic and clinical data were gathered, and all patients underwent color fundus photography following Cybersight's standardized protocols. The study compared Cybersight's accuracy with that of ophthalmologists in identifying key DR lesions, including retinal microvascular changes, exudates, hemorrhages, the diagnosis and staging of DR, using sensitivity, specificity, and weighted Kappa metrics. The prevalence of DR was 16.2%. A high level of agreement was found between Cybersight and ophthalmologists in DR diagnosis, with a sensitivity of 85.0%, specificity of 95.8%, and a weighted Kappa of 0.78. The presence of cataracts and the degree of pupil dilation notably impacted on the accuracy of DR diagnosis. The results have important implications for the potential application of Cybersight as a low-cost and effective tool for diabetic eye screening.
Influence of Hydraulic Properties on the Slope Stability of Unsaturated Soil from the Garinono Formation in Sabah
Authors: Haji Nassor Suleiman , Matlan Siti Jahara , Abdul Taha Nazaruddin , Mukhlisin Muhammad 
Published: December 2024

This study investigates the hydraulic response and stability of silty clays from the Garinono Formation during the rainy season, utilizing peak monthly rainfall data recorded over a decade by the Department of Irrigation and Drainage, Sabah. The research focuses on the impact of rainfall infiltration on slope stability under extreme hydrological conditions, modelled using a 31-day antecedent rainfall event from January 2011. The study incorporates both field and laboratory data, assessing the Soil-Water Characteristic Curve (SWCC) and bulk density for three distinct soil samples: (i) MI (Intermediate Plasticity Silt), (ii) ML (Low Plasticity Silt), and (iii) CI (Intermediate Plasticity Clay). The SWCC and hydraulic properties were characterized using the Fredlund, & Xing (1994) model, with subsequent numerical simulations conducted using GEO-SLOPE International. Results indicated that sample (ii) ML exhibited increased cumulative water volume with rising rainfall intensity, influenced by its saturated and unsaturated hydraulic conductivity, as well as the FX model's fitting parameter . The study revealed that high ratios in samples (i) MI and (iii) CI led to greater runoff and reduced infiltration, characterized by lower water storage and higher discharge rates. Conversely, lower ratios in sample (ii) ML facilitated infiltration, increasing water storage and reducing discharge rates. A notable decrease in matric suction was observed during rainfall, with sample (ii) ML showing the most significant reductions, leading to early and substantial decreases in the Factor of Safety (FS), indicating potential instability. In contrast, samples (i) MI and (iii) CI maintained higher stability due to negative Pore-Water Pressure (PWP) and minimal suction reductions. These findings underscore the critical influence of soil permeability on slope hydrological response and stability during intense rainfall events. This study contributes to the understanding of the hydro-mechanical behaviour of the Garinono Formation, with implications for geotechnical design and slope stability analysis in tropical regions.
Research on teacher’s job satisfaction in private higher education sector in Zhuhai, Guangdong in China
Authors: LIU RUIQI 
Published: December 2024

Research on teachers’ job satisfaction has a significant meaning in improving the academic achievements and performance of teachers. In higher education sector, teachers’ job satisfaction is worth to study, higher education sector has an especial contribution because the feature of private college is like enterprise, not only an education institution.

Job satisfaction is a classical and long-term topic in Management field, across types of enterprises and institutions around the world, there are various definitions and influencing factors of job satisfaction, this research mainly talks about teacher's job satisfaction in Zhuhai, Guangdong in China. After 2000, in Zhuhai established several private college which has good education quality. Economic development in Guangdong province in China is rapid, Zhuhai is the first tier city of special economic zones setting in opening and reform of China since 1978, Zhuhai has become a well-known "livable city" by virtue of its superior geographical conditions and economic development level. In order to develop education, Zhuhai has vigorously introduced universities, provided land free of charge, and built campuses with high standards, attracting many well-known universities to settle down, thus Zhuahai has a significant research meaningfulness.

This research conducts both quantitative and qualitative method, applying survey and thematic analysis. This research aims to find the degree of job satisfaction of teachers who work in private colleges in Zhuhai, Guangdong in China.
TINJAUAN YURIDIS KEPASTIAN HUKUM PEMILIKAN RUMAH OLEH ORANG ASING YANG BERKEDUDUKAN DI INDONESIA MENURUT PERATURAN PEMERINTAH NOMOR 103 TAHUN 2015 TENTANG PEMILIKAN RUMAH TEMPAT TINGGAL ATAU HUNIAN ORANG ASING YANG BERKEDUDUKAN DI INDONESIA
Authors: Admin Admin , Moh. Rizki Sapta Gunawan  , Kholidazia Elhamzah Fathullah  , Muhamad Dluha  
Published: December 2024

Abstract

This research discusses "Juridical Review Of The Legal Certainty Of Home Ownership By Foreign People Residing In Indonesia According To Government Regulation Number 103 Of 2015 Concerning Ownership Of Houses In Which Foreign People Reside In Indonesia". The background to this research emphasizes the issue of land ownership by foreigners, which is often a complicated and confusing topic in the legal realm, because it does not only cover aspects of ownership itself.
This research aims to find out and understand the legal certainty of ownership of a residence or residence by foreigners domiciled in Indonesia according to PP No. 103 of 2015. As well as understanding the mechanisms for implementing and enforcing laws regarding home ownership by foreigners as regulated in PP No. 103 of 2015.
The research method used is normative law, namely discussing problems using the approach of Law PP Number 103 of 2015.
The results of the research state that the mechanism for implementing and enforcing the law regarding home ownership by foreigners is as regulated in PP No. 103 of 2015. And regarding legal certainty of ownership of residential or residential houses by foreigners domiciled in Indonesia according to PP No. 103 of 2015 in accordance with the original Article 21 paragraph (3) of the UUPA which states that foreigners obtain property rights due to inheritance without a will or mixing of assets due to marriage.

Keywords : Legal Certainty, Foreign Citizens, Land Ownership
Mujeres en el cine de los setenta. María Luisa Bemberg en Argentina
Authors: Tornay Lizel 
Published: December 2024

Este trabajo se propone evidenciar las estrategias de las primeras feministas argentinas en la década del setenta del siglo XX a fin de interpelar las representaciones femeninas en el cine que buscaban satisfacer la mirada masculina.
Se intenta focalizar el particular modo de participación del feminismo en Argentina a partir del análisis de las dos primeras producciones cinematográficas de María Luisa Bemberg, El Mundo de la Mujer (1972) y Juguetes (1978). Estas realizaciones evidencian un nutrido horizonte de intercambios propio de la politización del mundo cultural de esos años.
DNA metabarcoding reveals diet diversity and niche partitioning by two sympatric herbivores in summer
Authors: Li Ruofei , Wang Dandan , Cao Zhiming , Liu Yuqin , Wu Wenguo , Liu Wuhua , Zhan Jianwen , Xu Yongtao 
Published: December 2024

Background
Food provides essential nutrients and energy necessary for animals to sustain life activities. Accordingly, dietary niche analysis facilitates the exploration of foraging strategies and interspecific relationships among wildlife. The vegetation succession has reduced understory forage resources (i.e., shrubs and herbs) available to sika deer (Cervus nippon kopschi). Little is known about the summer foraging strategies or the interspecific relationship between sika deer and Reeves’ muntjac (Muntiacus reevesi).

Methods
The present study used high-throughput sequencing and DNA metabarcoding techniques to investigate the feeding habits and interspecific relationships between sika deer and Reeves’ muntjac in our study.

Results
A total of 458 amplicon sequence variants (ASVs) were identified from fecal samples, with 88 ASVs (~19.21%) unique to sika deer and 52 ASVs (~11.35%) unique to Reeves’ muntjac, suggesting the consumption and utilization of specific food items for the two species. The family Rosaceae was the most abundant for both species, especially Rubus spp. and Smilax china. Alpha diversity (local species richness) indicated that the dietary species richness of sika deer was higher than that of Reeves’ muntjac, but the difference was not statistically significant. Sika deer also exhibited a higher evenness index (J′ = 0.514) than Reeves’ muntjac (J′ = 0.442). Linear discriminant effect size analysis revealed significant differences in forage plants between the two herbivores. The niche breadths of sika deer and Reeves’ muntjac were 11.36 and 14.06, respectively, and the dietary niche overlap index was 0.44. Our findings indicate the diet partitioning primarily manifested in the differentiation of food items and the proportion, which ultimately reduces the overlap of nutritional niches and helps avoid conflicts resulting from resource utilization. This study provides a deeper insight into the diversity of foraging strategies and the interspecific relationship of herbivores from the food dimension.
Malignant behaviors and immune response in melanoma: Epstein-Barr virus induced gene 3 as a therapeutic target based on an in-vitro exploration
Authors: Zhang Ying , Cheng Fengrui , Cai Xingrui , Wu Jingping 
Published: December 2024

Background
Epstein-Barr virus induced gene 3 (EBI3), a member of the IL-12 family, is known to be involved in malignant progression in a variety of cancers, but its role in melanoma is unclear. The aim of this study was to explore the effects of EBI3 on the malignant phenotype melanoma to reveal its potential as a therapeutic target.

Methods
In this study, we used bioinformatics to analyze the expression of EBI3 in pan-cancer and verified its expression level in melanoma cells by reverse transcription-quantitative polymerase chain reaction (RT-qPCR). Subsequently, the effects of EBI3 knockdown on cell proliferation, migration and invasion were detected using the Cell Counting Kit-8 (CCK-8) and Transwell assays. Changes in immune-related cytokines were detected by ELISA, and macrophage polarization was observed using immunofluorescence. Finally, the phosphorylation levels of signaling pathways such as Smad3, STAT6 and cGAS-STING were analyzed by Western blot.

Results
EBI3 was evidently highly-expressed in melanoma, and silencing of EBI3 could visibly suppress the survival and migration/invasion of melanoma cells, concurrent with the increased levels of BAX and CDH1 and the decreased expressions of BCL2 and CDH2. Meanwhile, EBI3 knockdown diminished the phosphorylation levels of both Smad3 and STAT6 and the levels of immune response-relevant cytokines in melanoma cells, while aggravating the macrophage M1 polarization and the expression of cGAS, p-STING and p-IRE1 α in THP-1 monocyte-derived macrophages co-cultured with EBI3-silenced melanoma cells.

Conclusion
This study filled the blank on the involvement of EBI3 in melanoma, hinting the possibility of controlling EBI3 as a therapeutic strategy in the management of melanoma.
Nichtsteuerbarkeit der Innenumsätze schließt Rechtsprechungsreihe zur Organschaft ab — Zugleich Anmerkung zum BFH, Urt. v. 29.8.2024 – V R 14/24 (V R 20/22; V R 40/19)
Authors: Wüst Christian 
Published: December 2024

Zusammenfassung
Das BFH-Urteil v. 29.8.2024 (V R 14/24 (V R 20/22; V R 40/19)) beendet das letzte noch offene Verfahren seit den Vorlagebeschlüssen des BFH vom 11.12.2019 (XI R 16/18), 7.5.2020 (V R 40/19) und 26.1.2023 (V R 20/22 (V R 40/19)) zu Grundsatzfragen der deutschen Organschaftsregelung. Die Nachfolgeentscheidung zum EuGH-Urteil v. 11.7.2024 (C-184/23) bestätigt die grundsätzliche Nichtsteuerbarkeit der Innenumsätze. Dieses Ergebnis hatte der EuGH in seiner Entscheidung Finanzamt T II bereits eindeutig vorweggenommen. Insofern bringt das nun ergangene BFH-Urteil keine Überraschungen mehr. Dennoch wirft die Entscheidung neue Zweifelsfragen sowohl zu den Innenumsätzen als auch zu den unentgeltlichen Wertabgaben an den nichtunternehmerischen Bereich i.e.S. auf.
A novel angular dependency model for MatriXX response and its application to true composite dose verification for IMRT plans
Authors: Zhou Yin , Sang Jiugao , Chen Haibo , Zhu Meng , Wang He , Zhai Shuwei , Lu Lina , Liu Hui , Zhu Zhengfei , Hui Zhouguang , Dai Jianrong , Huan Jian 
Published: August 2021

AbstractPurposeThis paper proposes a model for the angular dependency of MatriXX response and investigates whether MatriXX, with the angular‐model‐based approach can be applied to true composite dose verification for IMRT plans.MethodThis model attributes the angular dependence of MatriXX response to dynamical translation of its effective measurement plane (EMP) due to the change of beam angle. Considering this mechanism, true composite dose verifications for IMRT plans specified in AAPM TG 119 report using both MatriXX and Gafchromic EBT3 films were undertook and compared to validate the applicability of MatriXX for patient specific QA of composite beam IMRT plans. Dose verifications using MatriXX with and without angular‐model‐based approach were performed.ResultsMatriXX with angular‐model‐based approach achieved gamma passing rates with 3%/3 mm and 3%/2 mm criteria better than 98.3% and 98.1% respectively for true composite dose verification of plans in AAPM TG 119 report. The 3%/3 mm and 3%/2 mm gamma passing rates using MatriXX without angular‐model‐based approach ranged from 85.8% to 98.2% and from 81.3% to 96.5%, respectively. The p‐values from the single sided paired t‐test indicated no statistical difference between the passing rates from MatriXX with angular‐model‐based approach and from films, and significant difference between the passing rates from uncorrected MatriXX and from films.ConclusionThe proposed model for angular dependent MatriXX response is necessary and effective. Dose verification using MatriXX with angular‐model‐based approach is acceptable for true composite beam IMRT plans with required accuracy to simplify patient specific QA.
Building Better Brussels: Production Urbanism as a Policy
Authors: Borret Kristiaan 
Published: September 2021

AbstractKristiaan Borret is bouwmeester (master architect) for the Brussels area. His job is to encourage and oversee the city's urban development. Here he describes the context of this development and gives various examples of creative ways to facilitate bringing production activities back into the urban zone. There is a lively public appreciation of the need to foster this integration as it is adding a new vitality of hybrid forms and functions that further animates city living.
Defects in Hybrid Perovskites: The Secret of Efficient Charge Transport
Authors: Musiienko Artem , Ceratti Davide Raffaele , Pipek Jindřich , Brynza Mykola , Elhadidy Hassan , Belas Eduard , Betušiak Marián , Delport Geraud , Praus Petr 
Published: September 2021

AbstractThe interaction of free carriers with defects and some critical defect properties are still unclear in methylammonium lead halide perovskites (MHPs). Here, a multi‐method approach is used to quantify and characterize defects in single crystal MAPbI3, giving a cross‐checked overview of their properties. Time of flight current waveform spectroscopy reveals the interaction of carriers with five shallow and deep defects. Photo‐Hall and thermoelectric effect spectroscopy assess the defect density, cross‐section, and relative (to the valence band) energy. The detailed reconstruction of free carrier relaxation through Monte Carlo simulation allows for quantifying the lifetime, mobility, and diffusion length of holes and electrons separately. Here, it is demonstrated that the dominant part of defects releases free carriers after trapping; this happens without non‐radiative recombination with consequent positive effects on the photoconversion and charge transport properties. On the other hand, shallow traps decrease drift mobility sensibly. The results are the key for the optimization of the charge transport properties and defects in MHP and contribute to the research aiming to improve perovskite stability. This study paves the way for doping and defect control, enhancing the scalability of perovskite devices with large diffusion lengths and lifetimes.
Liquid‐Phase Super Photoactuator through the Synergetic Effects of a Janus Structure and Solvent/Thermal/Photo Responses
Authors: Liu Junchao , Wang Jingxia , Ikeda Tomiki , Jiang Lei 
Published: September 2021

AbstractAzobenzene actuator has attracted wide research attention in the fields of soft robots, artificial muscles, etc., owing to the typical photoresponsive material based on its reversible trans–cis isomerization. However, it remains challenging to enhance the actuation performance of azobenzene actuators through simple methods and can work in complex and variable environments. In contrast to complex molecular functional design, this study presents a Janus azobenzene inverse opal actuator: one side of a monodomain azobenzene polymer and the other side of a polydomain azobenzene inverse opal structure. The proposed design can significantly enhance the photoactuation performance in the liquid phase based on the synergetic effects of the Janus structure and the plastic influence of solvent/thermal/photo responses on the polymer segment. Promising applications of photo‐driven ring rolling in the liquid phase are demonstrated. The results of this study are of great significance for the design and fabrication of novel‐type azobenzene actuators in the liquid phase.
Solvent Recrystallization‐Enabled Green Amplified Spontaneous Emissions with an Ultra‐Low Threshold from Pinhole‐Free Perovskite Films
Authors: Liang Yin , Shang Qiuyu , Li Meili , Zhang Shuai , Liu Xinfeng , Zhang Qing 
Published: August 2021

AbstractGreen and amplified spontaneous emissions with low thresholds are crucial for the development of solution‐processable perovskite light sources. Although mixed‐cation CsPbBr3 perovskites are highly promising, pinholes are inevitably formed during the spin‐coating process, which results in considerable optical losses. This study proposes a solvent recrystallization strategy to reduce the number of pinholes and enhance the crystallinity of (Cs, FA, MA)PbBr3/NMA (FA = CH(NH2)2, MA = CH3NH3, and NMA = C11H9NH3) films in a dimethyl sulfoxide gas environment. Amplified spontaneous green emissions are produced with a low threshold of 1.44 μJ cm−2 and a high net modal gain of 1176 cm−1. The reduced threshold is attributed to the relatively low propagation loss and suppressed Auger recombination, which results from the formation of a pinhole‐free surface and enlarged grain size. These results can be utilized in the development of high‐performance perovskite laser devices.
Hierarchical Iron Phosphides Composite Confined in Ultrathin Carbon Layer as Effective Heterogeneous Electro‐Fenton Catalyst with Prominent Stability and Catalytic Activity
Authors: Cheng Song , Zheng Hao , Shen Chen , Jiang Bicun , Liu Fuqiang , Li Aimin 
Published: September 2021

AbstractThe heterogeneous electro‐Fenton (EF) process is a promising wastewater treatment technology for the onsite production of H2O2 and avoidance of iron sludge. However, the preparation of the cathode catalysts remains a challenge. Not only must the catalyst surface possesses active sites for both 2e− oxygen reduction reaction and heterogeneous Fenton reaction, preventing active metals from continuous leaching is also crucial to maintain its catalytic activity. Herein, a heterogeneous catalyst (rGO@FexP/C) with a vacuumized package‐like structure, where carbon‐supported iron phosphides (FexP/C) are tightly covered within interconnected reduced graphene oxide (rGO) sheets, is successfully prepared. The concentration of iron that dissolved from rGO@FexP/C after the reaction is only 3.37% of bare FexP/C (14.6 mg L−1), while rGO@FexP/C achieves better performance towards sulfamethoxazole (10 mg L−1) degradation than FexP/C. Investigation on rGO@FexP/C with different thicknesses of outer rGO layer and diverse morphologic structures demonstrate that the unique structure of rGO@FexP/C played a decisive role in the simultaneously enhanced activity and stability.