bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Insight Into the Value Added Tax System Detailing Its Origins, Impact, Provisions and Regulations With Reference to India
Authors: Kallarackal Tomy 
Published: June 2019

The Value Added Tax was first introduced in France in 1954. It was the resultant effort of France and members of the European Economic Community (E.E.C) during the 1950s aimed at the simplification of commodity taxes. Currently more than 130 nations in the world have adopted the VAT system. In the last decade alone over 50 nations have introduced VAT. This includes implementation in China and most recently the addition of Australia to the list of VAT nations. The world over, VAT is payable on both goods and services as they constitute a part of the national GDR Excise duty and sales taxes are merged into the singularity of VAT. No tax is levied on exports with full input tax credit made available.
The scheme of taxation adopted by most nations is very simple. The seller of goods and the service provider charge tax on sales, avail input tax credit and pay the difference as VAT to the goVernment treasury. The compliance system in VAT nations is also very simple. There is very less interface between the tax collector and the tax payer. However there are provisions for heavy penalization of VAT defaulters. VAT is administered nationally and is also levied on imports.
Pulverizing the Monopoly of Mind: Three Roles of the Body in Cognition
Authors: Singh Akhil Kumar 
Published: June 2019

For many decades, cognition has been viewed as a computational process in the brain. For cognition, the brain, body and the interaction with the environment are important. Conventional views are inclined towards the existence of discrete and internal representations realised by highly specific mechanisms in the brain. The Embodied approach challenges this view and accepts the evolution of cognitive abilities. There is a shift in focus from the belief that the brain is solely responsible for cognition to the thought that the body is somehow deeply integrated into cognition. However, it does not deny the central position of the brain in the process of cognition but opens the doors for other factors for integration. At the basic level, there are three ways in which an agent’s body can be utilised for the cognitive process. An agent’s body may help to generate, operate and distribute the cognitive processes. As a result, this approach tries to diminish the monopoly of the brain by taking into account the importance of the body and the environment for cognition.
Self-Knowledge: Based on Knowledge of the First Cause of Creation (Aristotle’s Conception of the Soul)
Authors: Tallinn Leon Miller 
Published: June 2019

This article argues that Aristotle depicts the soul as a detectable aspect of one’s being, is in the form of properties, and is discernable by cognition. Thus, he proposed that it is possible to discern the complementary connection between one’s being and the first cause of creation. Aristotle, like Kant, recognised that the age-old problem of scepticism posed a challenge to epistemological, ontological, and ethical claims. However, Kant did not develop his ideas regarding bridging the gap between what is demonstrable and the first cause of creation – which resulted in perpetuating problems with scepticism and dualism. Consequently, in the effort to resolve the problems of scepticism and dualism, to promote self-actualisation, holistic well-being and, to help individuals realise their full potential there is a resurgence of Aristotle’s explanation of the relationship between self-knowledge and knowledge of the first cause of creation.
This article contributes to the philosophy of science, the philosophy of the social sciences, the philosophy of religion, to contemporary literature on social psychology, and to literature addressing the interface between the sciences and perennial philosophy by demonstrating that Aristotle’s perennial wisdom and his epistemic approach – based on logical positivism – resolve problems related to scepticism, materialism, and dualism.
Teacher Opinions on The Applicability of The Process Based Writing Approach
Authors: DENİZ Hacer , DEMİR Sezgin 
Published: June 2019

Process based writing
approach that aims to grade it in order to facilitate the writing process is an
approach based on the structuring and digestion of knowledge on the mind. İt
aims to teach students how to use and improve writing skills. The purpose of this research is determining
the opinions of the Turkish teachers about the applicability of the process
based writing approach. The research was carried out in phenomenological form
from qualitative patterns and analyzed data by content analysis method. The
study group was determined on the basis of volunteerism through the gradual
sampling method consists of 14 Turkish teachers working in Elazığ province.
Face-to-face interviews were conducted with the semi-structured interview form
developed by the researchers and the findings were tabulated by determining
frequency distributions. As a result of evaluating the opinions of the Turkish
teachers, it was found that there are serious difficulties and deficiencies
about the applicability of the process based writing approach. These
difficulties stem from problems such as excessive time in practice, lack of
information on the subject during the preparatory phase, and the inability to
learn artificial language skills.
“I KNOW THAT I AM NO GOOD”: AN ANALYSIS INTO THE TRANSLATION ERRORS OF PRE-SERVICE EFL TEACHERS
Authors: ARSLAN Sezen , KAVAKLI Nurdan 
Published: June 2019

Translation from source
language (L1) to target language (L2) and/or vice versa plays an important role
for language learners since they tend to use translation in order to understand
and interpret the language utterances. Perspectives towards the use of translation
in foreign language teaching and learning process have changed over the
time. As the learners are not native
speakers of L2, they are likely to utter some structurally or semantically
deviant forms of language. For this reason, conducting an error analysis
procedure might be of crucial importance in understanding which domains of
language are erroneous for language learners in order to fix the problems and
improve language proficiency.

In Turkey, English Language Teaching bachelor
degree programs include the translation course where student-teachers are
supposed to handle translations from L1 to L2 and L2 to L1. In this study, the translation assignments of
30 pre-service EFL teachers were investigated through document analysis and
findings point out that the errors fall into structural, lexical and
translational/interpretational categories. Finally, the pedagogical
implications were drawn in relation to the field.
Modelo SIRC fracionário com múltiplas ordens para influenza
Authors: Gomes Ana Carla Ferreira Nicola , De Cezaro Adriano 
Published: June 2019

Neste trabalho apresentaremos algumas variações do modelo compartimental SIRC proposto em [1] como uma alternativa interessante para a modelagem da evolução dinâmica da influenza. A primeira das principais contribuições está na escolha de uma dinâmica fracionária distinta para cada um dos compartimentos (S, I, R e C), respectivamente. Para tal modelo chamaremos de modelo SIRC fracionário. Tal dinâmica fracionária é bem conhecida por reproduzir efeitos de memória. Desta forma, estamos considerando efeito de memória (com distintos efeitos, haja vista que cada um dos componentes serão considerados com uma dinâmica fracionária distinta) no modelo SIRC. Provamos que o modelo SIRC fracionário é bem posto no sentido de Hadamard, i.e., possui uma única solução que depende continuamente do dados iniciais e dos parâmetros. A segunda das contribuições deste trabalho está em mostrar numericamente que, a partir de uma escolha adequada dos parâmetros no modelo SIRC fracionário proposto, a dinâmica reproduz de maneira mais condizente os dados reais de Influenza, coletados no estado do Rio Grande do Sul no ano de 2010 retirados do DATASUS. Conseguimos garantir que existe uma aproximação aos dados reais quando utilizamos derivadas de ordem fracionária segundo Caputo e mais, mostramos que a escolha de estudar o PVI fracionário com ordens fracionárias diferentes é a modelagem mais realista, pois quando consideramos ordens diferentes, a aproximação da curva com os dados reais fica melhor.
Identification of BRCA1/2 p.Ser1613Gly, p.Pro871Leu, p.Lys1183Arg, p.Glu1038Gly, p.Ser1140Gly, p.Ala2466Val, p.His2440Arg variants in women under 45 years old with breast nodules suspected of having breast cancer in Burkina Faso
Authors: Sagna Tani , Bonora Elena , Ouedraogo Marie Nabonswindé Lamoussa , Fusco Daniela , Zoure Abdou Azaque , Bisseye Cyrille , Djigma Florencia , Kafando Jacques Gilbert , Zongo Nayi , Douamba Zoenabo , Obiri-Yeboah Dorcas , Turchetti Daniela , Pietra Virginio , Lompo Olga Melanie , Ouedraogo Charlemagne , Seri Marco , Simpore Jacques 
Published: June 2019

AbstractBreast cancer is the top cause of cancer mortality among women in the world and the second in Africa. The aims of this study were to: i) identify women with breast nodules suspected of having breast cancer ii) sequence the BRCA1 and BRCA2 genes and iii) screen mutations. From 2015 to 2016, 112 women aged from 35 to 44 years, who had come for consultation in the gynecology/obstetrics and the oncology department of the University Hospital Yalgado Ouedraogo, voluntarily agreed to participate to this study. Whole blood was collected from those with mammary nodules. The genomic DNA was extracted using Qiagen kit. FAST KAPA was used for genomic DNA amplification and the purified PCR products were analyzed by direct sequencing using Big Dye v1.1 and ABI 3730 automated sequencer. Nucleotides substitutions were determined. We identified BRCA1 SNPs rs1799966, rs799917, rs16942, rs16941, rs2227945, and BRCA2 SNPs rs169547, rs4986860. These identified variants are found mostly in cases of benign tumors of breast or ovarian cancer with familial history of breast cancer. This study in Burkina-Faso, is the basis for improved and more specific genetic testing, and suggests that additional genes contributing to an increased risk of breast cancer should be analyzed.
Photodynamic Therapy Enhanced the Antitumor Effects of Berberine on HeLa Cells
Authors: Liu Han-Qing , An Ya-Wen , Hu A-Zhen , Li Ming-Hua , Cui Guang-Hui 
Published: June 2019

AbstractIn this study we investigated the antineoplastic effects of Berberine (BBR)-mediated photodynamic therapy (PDT) on HeLa cells and its related mechanisms. The CCK-8 assay and flow cytometry were used to evaluate the proliferation and apoptosis of cells respectively. In addition, changes in protein expression levels were assessed using western blot. BBR at dose of 10 mg/kg was injected intraperitoneally to mice with tumors and PDT treatments were performed 24 hours later.In vivoimaging systems were used to evaluate the fluorescence of BBR.In vitro, PDT significantly enhanced the effects of BBR on inducing cell apoptosis and inhibiting proliferation. Thein vivoresults showed that the fluorescence intensity in the PDT group was decreased compared with that in the BBR group. Tumor weights and tumor size in the PDT group were less than those in the control group; however, when BBR was applied without PDT, no significant differences were observed between the BBR and control group. The results of western blot showed that PDT enhanced the inhibitory effects of BBR on the mammalian target of rapamycin (mTOR) signaling pathway, that may partly explain the potential underlying mechanisms.
Ernst Cohen and the Challenge of a Truly International Union
Authors: Smit Jorrit P. 
Published: June 2019

Abstract
In 1925, the Dutchman Ernst Julius Cohen (1869-1944) was unanimously elected president of the IUPAC (in absence) at the annual meeting in Bucharest. Although quite well known as able linguist, physical chemist and student of J.H. van ‘t Hoff, no one could have suspected this turn of events three years earlier. On 21 June 1922, Cohen had organized an informal, purely scientific meeting in Utrecht— the International Chemical Reunion Utrecht (ICRU)—to restore friendly relations between scientists from all previously warring nations. However, Belgian and French chemists, headed by Jean Timmermans and Charles Moureu, boycotted this meeting as they had not yet forgotten the atrocities of the ‘chemists’ war.’ At the subsequent IUPAC meeting in Lyon (27 June - 1 July), Cohen, together with Hugo Kruyt, had to fend off harsh criticisms by their international colleagues [1].
Rebuilding IUPAC after WWII
Authors: Fauque Danielle , Tiggelen Brigitte Van 
Published: June 2019

Abstract
The League of Nations’ failure to ensure global peace by solving conflicts through diplomatic and peaceful means prompted Franklin Roosevelt and Winston Churchill to discuss the creation of a more efficient international organization as soon as the Second World War erupted. These preliminary efforts led to the signing of the Charter of the United Nations (UN) in San Francisco in 1945. In January 1946, the first general UN assembly took place, along with the Security Council and the Economic and Social Council. The latter created several international bodies, among them UNESCO. At first, UNESCO seemed to be the continuation of the International Institute for the Intellectual Cooperation (IIIC) coupled with the International Commission for the Intellectual Cooperation (ICIC), but was actually based on new rules [1].
IUPAC Expansion from 1957 to 1975
Authors: Fauque Danielle , Tiggelen Brigitte Van 
Published: June 2019

Abstract
To chemists and chemical educators, there were two important events in the ‘60s and ‘70s. First, in 1961, the agreement between physicists and chemists on the choice of carbon 12 as unique element of reference in the atomic weights table and then in 1971, the definition of mole as the seventh unit of the international system [1]. In both of these issues the Union played its role as expert to the fullest, and established solid grounds for a common language of chemistry across the world. This role is also extended to other matters at a time marked by social changes. Technological progress improved quality of life like never before and the space conquest that opened new horizons, both scientific and technological, to explore. All the while, despite the Cold War, international and interdisciplinary projects are established, and new international organizations, such as UNESCO, appear to cope with the new challenges. Alongside these organizations, the longstanding ICSU and the Union adapt themselves.
IUPAC Engagement in the Instrumental Revolution
Authors: Reinhardt Carsten 
Published: June 2019

Abstract
In the second half of the Twentieth Century, the chemical and molecular sciences experienced a deep transformation with regard to the types of research instruments used, and the associated methods involved. Historians have coined this development the Instrumental Revolution, and even described it as the Second Chemical Revolution [1]. With the latter notion, they referred to the First Chemical Revolution of the late eighteenth century, when Antoine Laurent Lavoisier and his allies transformed chemistry’s theoretical framework along with its nomenclature, creating modern chemistry. The “second” chemical revolution of the twentieth century had an equally deep impact on chemistry’s theoretical base, linking chemistry to quantum physics, and expanding its range into the life sciences and technologies, the material sciences, and engineering. However, the related changes in terminology and nomenclature have largely escaped the historian’s attention, and this might explain why IUPAC’s role in the Instrumental Revolution has not been investigated in any detail. In the following, I will first briefly describe the Instrumental Revolution, and its main impact on chemistry and related fields, before sketching IUPAC’s role in facilitating and enhancing it [2].
Women’s Increasing Responsibilities in IUPAC since 1975
Authors: Moreau Nicole 
Published: June 2019

Abstract
IUPAC was founded in 1919, but it was in 1911 that the International Association of Chemical Societies, IACS, considered as the precursor of the Union, was created. A look at the picture of the third meeting of IACS, held in 1913 in Brussels [1], makes obvious the absence of any woman—and the quasi-absence of any man without a beard or a moustache! A look at the population of women in IUPAC fifty years later showed the same situation, although by then beards and moustaches had lost ground. A thorough examination of the composition of IUPAC’s Divisions and Committees reveals a few women members before 1975 [2]. In the 70s and early 80s, the presence of a few women become noticeable. The names of these women, with their position and years of membership are tabulated here in chronological order by their initial membership on Divisions or Committees. Until 1990, all women are included in the table. From 1990 to 2010, only those with Titular Member (TM) status are listed, and after 2010 only those involved in the Bureau (BU), either as division president (DP), standing committee chair (SCC), or elected member (EM) and officer.
Contact metric manifolds with large automorphism group and (κ, µ)-spaces
Authors: Lotta Antonio 
Published: June 2019

AbstractWe discuss the classifiation of simply connected, complete (κ, µ)-spaces from the point of view of homogeneous spaces. In particular, we exhibit new models of (κ, µ)-spaces having Boeckx invariant -1. Finally, we prove that the number ${{(n + 1)(n + 2)} \over 2}$ is the maximum dimension of the automorphism group of a contact metric manifold of dimension 2n +1, n ≥ 2, whose symmetric operator h has rank at least 3 at some point; if this dimension is attained, and the dimension of the manifold is not 7, it must be a (κ, µ)-space. The same conclusion holds also in dimension 7 provided the almost CR structure of the contact metric manifold under consideration is integrable.
Cardinality of generating sets for operations from the Post lattice classes
Authors: Komkov Stepan A. 
Published: June 2019

Abstract
We obtain precise values of cardinality of minimal generating sets for all Cartesian products of two-element set with respect to an arbitrary set of Boolean operations from the central part of the Post lattice. For the case of sets containing operations from the remaining classes of the Post lattice we obtain cardinality estimations that are accurate up to one.
Application of microstructure classification for the assessment of the variability of geological-engineering and pore space properties in clay soils
Authors: Trzciński Jerzy , Wójcik Emilia 
Published: June 2019

Abstract
The performed investigations were focused on analysing the variability of geological-engineering properties in clay soils from central-eastern Europe with regard to microstructures. Thirty-nine soils differing in origin, lithology and microstructure type were selected for analysis. Results of studies on lithological and physical and mechanical parameters were analysed, coupled with quantitative microstructural parameters based on microstructure images. The relationships between lithological, physical and mechanical and pore space parameters were determined with regard to microstructure types. Sediment origin and diagenesis, and soil microstructure and pore space parameters had influence on the geological-engineering properties. Such approach allows for predicting engineering parameters based on soil microstructure types and their pore space parameters.
Influence of hemicellulose content ofEucalyptusandPinusfibers on the grinding process for obtaining cellulose micro/nanofibrils
Authors: Dias Matheus Cordazzo , Mendonça Maressa Carvalho , Damásio Renato A.P. , Zidanes Uasmim Lira , Mori Fábio Akira , Ferreira Saulo Rocha , Tonoli Gustavo H.D. 
Published: June 2019

AbstractThe objective of this study was to verify the effect of the hemicellulose content of commercial bleached pulps on the ease of mechanical fibrillation and on its energy consumption (EC). NaOH in concentrations of 5% with 2 h of reaction, and 10% with 1 and 2 h of reaction, was evaluated for the partial removal of hemicelluloses. Pulp fibrillation was influenced by hemicellulose removal, being less fibrillated when excessive removal occurred (in the range of 4–8.5%). Hemicellulose content in the range of 9–13% increased the water retention value (WRV) and led to nanofibrils with smaller diameter, while a stronger alkali concentration reduced the WRV. X-ray diffraction (XRD) showed that reaction time was a determining factor for the crystallinity of the samples and partial conversion of cellulose I to cellulose II in pretreatments with NaOH 10% (1 and 2 h), and was a factor that may also damage the fibrillation process. Pre-treatment with NaOH 5% for 2 h promoted energy savings for both pulps. This work demonstrated that hemicellulose content has a considerable influence on the mechanical fibrillation and is a key aspect of the balance between efficient fibrillation and the energy required for that.
Problematic internet use: a cross-sectional study on a model from university students in Egypt
Authors: Arafa Ahmed , Saif Shimaa Abo , Ramadan Asmaa , Rashed Taha , Ahmed Shrouk , Taha Mohamed 
Published: June 2019

Abstract

Background
Problematic Internet use in the form of excessive Internet use, excessive social network sites (SNSs) use, and compulsive Internet use (CIU) has been increasing among young adults. However, the association between excessive Internet and SNSs use and CIU have not yet been confirmed. This study aimed to investigate this association and detect the risk factors of excessive Internet use, excessive SNSs use, and CIU among university students in Egypt.

Subjects and methods
A multi-stage random sampling approach was adopted to include university students representing medical and non-medical faculties from 3 universities in Egypt. The Compulsive Internet Use Scale (CIUS) was used to measure the online addictive behaviors of students.

Results
The age of the 510 participating students was 20.84 ± 1.62 years, 28.2% were males, 36.9% were living in North Egypt, and 69.4% were registered in medical faculties. After adjustment for age, sex, residence, SNSs accounts, Internet payments, and academic gradings, having Sarahah account associated with excessive Internet use (p = 0.010), excessive SNSs use (p < 0.001), and CIU (p < 0.001) while having Instagram account associated with excessive Internet use (p = 0.019) only. CIU correlated positively with daily hours of Internet use (r = 0.303, p < 0.001) and daily hours of SNSs use (r = 0.356, p < 0.001).

Conclusion
Excessive Internet use and excessive SNSs use are associated with CIU. Having Sarahah account is related to excessive Internet use, excessive SNSs use, and CIU.
The German Minimum Wage: Effects on Productivity, Profitability, and Investments
Authors: Bossler Mario , Gürtzgen Nicole , Lochner Benjamin , Betzl Ute , Feist Lisa 
Published: June 2019

AbstractIn this article, we analyze the effects of the introduction of the German minimum wage using difference-in-differences estimations applied to the IAB Establishment Panel. The treatment effects on the treated establishments show a significant increase in personnel costs. When we analyze the effects of the minimum wage on the net sales of intermediates, we observe a reduction, which is fully explained by the increase in wage costs induced by the minimum wage. The results do not point to effects on establishment-level productivity or capital investments. Looking at investments in human capital, we do not observe any effects on apprenticeship offers or the placement of apprentices. If anything, the results point at a slight reduction in the provision of further training.