bluuebunny/crossref_metadata_2025_split huggingface dataset:
Logarithmic resolution via multi-weighted blow-ups
Authors: Abramovich Dan , Quek Ming Hao 
Published: October 2024

We first introduce and study the notion of multi-weighted blow-ups, which is later used to systematically construct an explicit yet efficient algorithm for functorial logarithmic resolution in characteristic zero, in the sense of Hironaka. Specifically, for a singular, reduced closed subscheme $X$ of a smooth scheme $Y$ over a field of characteristic zero, we resolve the singularities of $X$ by taking proper transforms $X_i \subset Y_i$ along a sequence of multi-weighted blow-ups $Y_N \to Y_{N-1} \to \dotsb \to Y_0 = Y$ which satisfies the following properties: (i) the $Y_i$ are smooth Artin stacks with simple normal crossing exceptional loci; (ii) at each step we always blow up the worst singular locus of $X_i$, and witness on $X_{i+1}$ an immediate improvement in singularities; (iii) and finally, the singular locus of $X$ is transformed into a simple normal crossing divisor on $X_N$.Comment: Final published version
Assessment of 3-Fucosyllactose (3-FL) as a Novel Food for Use in Food and Food Supplements (RP2106)
Authors:   Food Standards Agency,   Food Standards Scotland
Published: October 2024

Chr. Hansen, Denmark (“the applicant”) submitted a novel food application for the authorisation of 3-fucosyllactose (3-FL) as a novel food to each nation of Great Britain in September 2023. The novel food is intended to be used as a source of human identical milk oligosaccharide, 3-FL, and is manufactured by microbial fermentation using a genetically modified strain of Escherichia coli BL21 (DE3), and then refined to yield the purified powder. This new application is seeking to use the novel food within the following food categories: food for special medical purposes and food supplements for the general population including those for vulnerable groups (pregnant and breastfeeding women, and the elderly); food for infants and young children including infant formula and follow-on formula. Food supplements are not intended to be used if other foods with added 3-FL or breast milk are consumed the same day. This novel food had its application for authorisation assessed by the European Food Safety Authority (EFSA) which was published in May 2022. The Food Standards Agency (FSA) and Food Standards Scotland (FSS) have reviewed the information available, including the EFSA opinion, and confirmed that 3-FL was safe under the proposed conditions of use. The anticipated intake levels and proposed use in food and food supplements was not considered to be nutritionally disadvantageous. This safety assessment represents the opinion of the FSA and FSS.
Finance Carbon
Authors: Achmad Andy , Khaddafi Muammar 
Published: October 2024

Negative externalities of carbon emissions are a global problem that requires government intervention to deal with. This research method uses a qualitative approach using the literature review method. The conclusion is that carbon finance is an important tool in global efforts to reduce greenhouse gas emissions and mitigate climate change. With a combination of carbon markets, public funding, and private investment, there are many opportunities to support projects that have a positive impact on the environment. However, to achieve success, the challenges of regulation, transparency, and market stability must be overcome.
Деятельность Леснинского Свято-Богородицкого женского монастыря как форпоста православия на северо-западной окраине Российской империи в конце XIX — начале XX вв.
Authors: Е.Г. Парфенова 
Published: October 2024

Статья рассматривает деятельность Леснинского Свято-Богородицкого женского монастыря, созданного в Холмском крае с целью укрепления российской государственности и православных оснований жизни местного населения. Прослеживается специфика национально-конфессиональной политики властей Российской империи и Русской Православной Церкви в Северо-Западном крае в контексте противоборства с польским влиянием. Миссионерская деятельность монастыря представлена в контексте усилий игумении Екатерины (Ефимовской) по возрождению древнего служения диаконисс и социальной направленности внутреннего уклада его жизни. Проанализированы новаторские подходы и принципы устроения системы образования и воспитания детей, имевшие продолжение и преемство в пяти вновь созданных монастырях Холмщины. Это имело существенное влияние на общественно-политическую ситуацию в Холмском крае и позволило обрести доверие и расположение местного населения в условиях негативных последствий Указа «Об укреплении начал веротерпимости» в Холмщине в 1905 г., преодолению которых способствовала игумения Екатерина и сестры Леснинского монастыря.
The article examines the activities of the Lesninsky Holy Mother of God convent, created in the Kholmsky region in order to strengthen the Russian statehood and the Orthodox foundations of the life of the local population. The specificity of the national-confessional policy of the authorities of the Russian Empire and the Russian Orthodox Church in the North-Western Territory is traced in the context of the confrontation with Polish influence. The missionary activity of the monastery is presented in the context of the efforts of the abbess Catherine (Efimovskaya) on the revival of the ancient ministry of deaconesses and the social orientation of the inner way of its life. The innovative approaches and principles of organizing the system of education and upbringing of children, which had continuation and succession in the five newly created monasteries of the Kholm region, have been analyzed. This had a significant impact on the socio-political situation in the Kholm region and made it possible to gain the trust and disposition of the local population in the face of the negative consequences of the Decree “On Strengthening the Principles of Religious Tolerance” in the Kholm region in 1905, which the abbess. Catherine and the sisters of the Lesninsky monastery helped to overcome.
Implementation of Artificial Neural Networks as a Method for Early Detection of Tax Evasion Behavior in Indonesia
Authors: Nataliawati Rita , Yaumi Sri , Qosim  , Yulianita Kusumawati Feni , Sutiani  
Published: October 2024

Research Aims: This study aims to analyze the ability of the Artificial Neural Network (ANN) model in early detection of tax evasion behavior in Indonesia.
Design/methodology/approach: This study uses a qualitative method with a descriptive approach, the types of data used in this study are primary data and secondary data. Primary data is obtained from the results of interviews to obtain the information needed by the researcher. The interview informants came from the DGT sub-Directorate of Potential, Compliance and Tax Revenue with the initials K&H, tax consultants and taxpayers. while secondary data is collected through the DGT online website and through articles and journals on Artificial Intelligence (AI), Artificial Neural Networks (ANN), tax evasion, and financial information data on income, expenses, amount of assets, taxes payable) and behavioral indicators (tax compliance history, frequency of late reporting, significant changes in financial statements). The data analysis technique used is descriptive analysis, namely data collection, data reduction, data presentation and conclusion drawing

Research Findings: The results of this study show that the use of a neural network model can be an effective tool to detect symptoms of tax evasion behavior early. This method allows tax authorities to monitor and identify suspicious activity more efficiently and effectively.
Theoretical Contribution/Originality: This study makes a significant theoretical contribution by integrating the use of Artificial Neural Networks (ANN) in detecting tax evasion in Indonesia. The originality of this research lies in the application of ANN in the context of Indonesia's tax system, where the use of advanced technology such as ANN is still relatively new. The study also combines the pentagon's fraud theory, which adds elements of arrogance and competence in the analysis of tax evasion behavior, with a machine learning approach, creating a more holistic and innovative framework
A (IN)EFICIÊNCIA DA COBRANÇA DA DÍVIDA ATIVA -
Authors: Bagas dos Reis Ubiratan , Mollica Rogério 
Published: October 2024

O presente estudo visa analisar a utilização de meios alternativos de cobrança do crédito tributário como instrumentos aptos a diminuir o número de execuções fiscais que, segundo os números do Conselho Nacional de Justiça (CNJ), seriam o gargalho e o grande desafio do Poder Judiciário para atingir a eficiência na prestação jurisdicional. Far-se-á, ao longo do trabalho, confrontações entre os entendimentos doutrinários aplicáveis e aplicados às execuções fiscais tendo como referencial os paradigmas da Escola Austríaca de Economia. Inicia-se com a contextualização história (1980 a 2019) da dificuldade de cobrança da dívida fiscal, a começar pela Exposição de Motivos nº 223 até os números divulgados pelo CNJ - Justiça em Número 2020. Adentra-se a análise de meios alternativos para auferir o crédito tributário, em especial o Negócio Jurídico Processual (NJP), enfatizando a possibilidade de realização pela Procuradoria Geral da Fazenda Nacional e as medidas coercitivas atípicas analisando a razoabilidade de sua aplicação no âmbito da execução fiscal. A eventual aplicação destas e de outras inovações de cobrança será confrontada com conceitos adotados pelos economistas austríacos, mormente a teoria da ação humana e a ideia ou concepção da informação (criatividade empresarial), inclusive como elemento estratégico concorrencial. O trabalho será pautado no método dedutivo, pesquisa qualitativa e obras e artigos científicos sobre o tema em questão, sendo possível concluir que a aplicação de meios alternativos de cobrança do crédito tributário se apresenta como solução paliativa que não servirá para resolver o congestionamento de processos executivos, pois além de outros elementos políticos, vislumbra-se a possibilidade de mimetização da postura e das condutas do devedor tributário como forma de retardamento do adimplemento do crédito tributário.
How are Learning Developers engaging with artificial intelligence?
Authors: Coulson Kate 
Published: October 2024

In recent years, Generative Artificial Intelligence (Gen AI) has become the topic of debate within higher education generally, within institutions (their official response and approach), within subject areas (how to utilise within subject teaching) and within the professional sphere of Learning Development. In the summer of 2023, an Association for Learning Development in Higher Education (ALDinHE) Community of Practice was established, and now, it has over 200 members from the UK, Europe, North America, Australia, and New Zealand. This group meets monthly to discuss all aspects of Gen AI, and this mini keynote will share how Learning Developers are engaging (or not) with Gen AI. The session will be open and friendly. Designed to enable colleagues to discuss their challenges, avoidance or how they embrace AI within their practice.

Prompt Questions
1) Are you engaging with Artificial Intelligence (AI)? If so, how? If not, why not?
2) Should Learning Developers be engaging with AI? If so, how?
3) What could ALDinHE do to support your (potential) engagement with AI?
Designing values-based Learning Development spaces
Authors: Nicolls Barbara Anne 
Published: October 2024

Learning Development is emerging as a transformative force in the constantly evolving landscape of Higher Education (HE) requiring LD to adapt to the technological, cultural and pedagogical changes while embracing cultural diversity and weaving values into their pedagogical practices in the physical and virtual spaces that are available to them. Learning spaces play a crucial role in education, impacting student engagement, comfort and overall learning outcomes and therefore, it is crucial for LD to thoughtfully design diverse spaces for “Working in partnership with students and staff to make sense and get the most out of HE” one of ALDinHE’s (2024) Five Values of Learning Development and “promote engagement in learning and equity of opportunity for all to reach their potential” (PSF 2023).

The poster illustrates how the campus-based LD office and ClassCollaborate for 1:1 and group tutorials in one UKHEI were intentionally designed to develop agentic, empowered learners who engage in meaningful conversations with the tutor and/or their peers, co-construct knowledge and navigate HE through respectful dialogue to make sense of their academic journey, thrive and achieve their goals. These dynamic, sustainable spaces are underpinned by Vygotsky's Social Constructivism (1978) and Laurillard's Conversational Framework (2002) demonstrating Teaching Presence (TP) and Social Presence (SP) fostering critical thinking essential for learning and Cognitive Presence (CP).

LD spaces where TP, SP and CP, the interrelated elements of Garrison, Anderson, and Archer’s (2001) Community of Inquiry (CoI) theoretical framework interact, are inclusive places for creating deep and meaningful (collaborative-constructivist) learning experiences taking into account diverse learning needs including social justice issues.

It is noteworthy that spaces influence how learning developers facilitate learning and how students learn on a case by case basis and the CoI can be a blueprint for designing future physical and virtual spaces for LD promotion.
PERAN BK DAN PAI DALAM MEMBENTUK KEMANDIRIAN BELAJAR ANAK DIDIK DI SEKOLAH
Authors: R Nurhayati  , SITTI SATRIANI IS  , Mulkiyan  , Taufiqurrahman  
Published: October 2024

Penelitian ini bertujuan untuk mengeksplorasi bimbingan konseling Pendidikan Agama Islam (PAI) sebagai solusi kemandirian belajar anak didik di lingkungan Sekolah. Penelitian ini melibatkan analisis terhadap sejumlah penelitian terkini yang membahas aspek-aspek kritis dalam bimbingan konseling PAI dan dampaknya terhadap perkembangan kemandirian belajar anak didik. Faktor-faktor seperti motivasi intrinsik, pemahaman konsep Agama, dan penerapan nilai-nilai moral dalam bimbingan konseling PAI akan dievaluasi dalam konteks meningkatkan kemandirian belajar. Metode penelitian yang digunakan adalah observasi kepada sekitar analisis berbasis pustaka atau library-based qualitative research yang mengacu pada jenis penelitian yang menggunakan sumber-sumber tertulis sebagai basis utama untuk mengumpulkan dan menganalisis data terkait dengan bimbingan konseling PAI sebagai solusi kemandirian belajar anak didik di lingkungan Sekolah. Hasil dari penelitian ini menunjukkan bahwa bimbingan konseling PAI adalah solusi dalam mewujudkan kemadirian belajar anak didik di Sekolah karena bimbingan konseling membantu anak didik dalam memecahkan masalahnya dan membantu anak didik untuk menemukan jati diri dan mampu membuat anak didik untuk terus berpikir positif di setiap dalam setiap tindakannya. Implikasi praktis dari temuan ini diharapkan dapat memberikan panduan bagi para konselor, guru, dan pembuat kebijakan pendidikan untuk lebih memahami dan menerapkan strategi bimbingan konseling PAI yang dapat memberikan dampak positif terhadap pengembangan kemandirian belajar anak didik di Sekolah.
Kedudukan Ine Ame dalam Upacara Adat Pemakaman di Desa Bareng Kecamatan Buyasuri Kabupaten Lembata: Studi Fenomenalogi dan Hukum Islam
Authors: Umi Kalsum  , Jakaria M. Sali  , Rahma Pramudya Nawang Sari  , Nurhayati Natonis  
Published: October 2024

The traditional funeral ceremony involving ine ame is a funeral system that is still maintained and preserved. funeral system that is still maintained and continues to be preserved. In connection with this, the actions taken are real actions that are a form of respect for the deceased and his family. In Islamic law, the funeral process has been properly regulated such as informing the news of grief, bathing, shrouding, praying, burying. This research is an attempt to find out more about the traditional funeral ceremony found in the kedang community in bareng village, buyasuri sub-district, lembata district. This research uses a field research method with a qualitative descriptive approach. this research produces (1). The implementation process begins with informing the Ine Ame party, negotiating the ine ame party, luggage or kahalar, discussing customary fines such as Ote', belis, the attitude of the family, and finally reciprocity in the form of Atabelake. (2). The view of Islamic law regarding traditional funeral ceremonies This is a form of ceremony that can be said to be contrary to the provisions of Islamic law. Thus, it can be concluded that the traditional funeral ceremony in village of bareng, buyasuri sub-district, lembata district is contrary to Islamic law.
Enhancing Smartphone-based Pedestrian Positioning: Using Factor Graph Optimization with Indoor/Outdoor Detection for 3DMA GNSS/Visual-Inertial State Estimation
Authors: Ho Hiu-Yi , Ng Hoi-Fung , Wen Weisong , Gu Yanlei , Hsu Li-Ta 
Published: October 2024

This paper explores the pervasive challenges of pedestrian positioning using smartphones in densely populated urban environments where Global Navigation Satellite System (GNSS) signals are inaccessible, for example, in indoor areas. Existing sensor-based positioning methods, such as inertial navigation systems (INS), GNSS, and visual-inertial odometry (VIO), suffer from inherent restrictions that compromise the accuracy and reliability of the positioning performance. An approach based on machine learning is proposed to address these limitations, employing the Support Vector Machine (SVM) algorithm to accurately distinguish indoor/outdoor (IO) based on the measurement of GNSS. The proposed approach in this study seamlessly incorporates 3D mapping aided (3DMA) GNSS measurements and localized estimations derived by VIO via factor graph optimization (FGO), complemented by an IO detection switch, to achieve accurate pose estimation and effectively eliminate global drift. The system's effectiveness and robustness are rigorously assessed through comprehensive extensive real-life experiments, with an average reduction of 4 meters, leading to noteworthy and statistically significant findings.

Received: 1 April 2024 | Revised: 13 September 2024 | Accepted: 26 October 2024

Conflicts of Interest
The authors declare that they have no conflicts of interest to this work.

Data Availability Statement
The source code that supports the findings of this study is openly available in 3DMAGNSSVINS-IOFGO at https://github.com/queenie-ho/3DMAGNSSVINS-IOFGO.

Author Contribution Statement
Hiu-Yi Ho and Hoi-Fung Ng: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Data curation, Writing - original draft, Writing - review & editing, Visualization. Weisong Wen: Conceptualization, Resources, Writing - review & editing, Supervision, Project administration, Funding acquisition. Yanlei Gu: Resources, Writing - review & editing, Writing - review & editing. Li-Ta Hsu: Conceptualization, Resources, Writing - review & editing, Supervision, Project administration, Funding acquisition.
Effects of Livelihood Empowerment against Poverty (Leap) on Beneficiaries in Kwaebibirem Municipality.
Authors: Otchere Samuel Nyamekye 
Published: October 2024

Background: Ghana has assented to many international conventions and has passed national legislation that obliges the government to find practical expressions to cater to civil and political rights and its citizens' economic, social, and cultural rights. To meet these legal requirements, the Government of Ghana has drafted and is implementing a National Social Protection Strategy to protect its vulnerable populace. A major element of this strategy is the Livelihood Empowerment Against Poverty (LEAP). LEAP is a direct cash transfer programme, which targets about a quarter of Ghana's populace hit with extreme poverty due to their state of being vulnerable, old age or orphans. The study was conducted in the Kwaebibirem Municipality of the Eastern Region to unearth Livelihood Empowerment against Poverty (LEAP)’s effect on the beneficiaries and the shortcomings since its implementation.
Methodology: This study employed the mixed-method research approach. A purposive sampling technique was used to select 40 respondents. Data were obtained from all sources.
Findings: The study revealed that the cash transfer system, despite its challenges, tends to have more positive effects on the beneficiaries. Findings reveal general operational challenges such as depoliticization, delays in cash disbursement for payment and sensitization.
Unique Contribution to Theory, Practice and Policy: The study recommends that the Ministry of Gender and Social Protection decentralize LEAP activities.
L’AGROALIMENTAIRE EN RDC ET LE RECHAUFFEMENT CLIMATIQUE
Authors: René Kanga-Kanga Mfuni , Badibanga David Kasumpa , Ngoy Gédéon Nsenga , Nkusu Mubembe Fifi , Ngoy Teddy  Kishiko , Kanyeba Silvie Wa Kabuba , Musans Nikson  Ngwej , Mbelani Kutalana Mireille , Kalaka Clovis Mayur , Mulungulungu Deogratias Nyamuganira 
Published: October 2024

La position géostratégique de la République Démocratique du Congo, signataire de l’accord de Paris, principalement en sa qualité de membre de la commission des forets d’Afrique Centrale mais également, comme gestionnaire des forêts du bassin du Congo, deuxième poumon écologique mondiale, Les déclarations des personnalités politiques qui présentent la RDC « un pays-solution » au problème du changement climatique d’une part et d’autre part certains témoignages tel que celui de Alexis Bonté qui stipule que les activités humaines ont une part conséquente dans le dérèglement. Pour survivre face à la crise économique et politique qui touche le pays, les habitants coupent du bois pour le vendre, fabriquent de la braise et parfois brulent la forêt en saison sèche afin d’attraper des rats ; ces contours nous ont poussé à concevoir le présent thème de recherche dont le but est de pouvoir analyser, pour la RDC, ses capacités face au réchauffement climatique. Cependant, nous avons procédé à la recherche documentaire dans la bibliothèque locale et aussi avons exploité le réseau numérique pour la collecte des données. Pendant cette investigation, nous avons consulté : Les articles scientifiques publiés dans les revues internationales, Les ouvrages de technologie du domaine de la chimie et alimentaire, Et enfin, les rapports d’activité des structures spécialisées, telle que le groupe intergouvernemental des experts du changement climatique (GIEC). Ensuite, nous avons dressé, à partir des données de la littérature et de notre expérience personnelle, un bilan des émissions des GES à travers le secteur agro-alimentaire en RDC. Enfin, nous avons procédé à l’analyse systématique des capacités de la RDC face au réchauffement climatique en termes des potentialités des émissions des GES, adaptation et gestion du phénomène du réchauffement climatique. Il s’avère que la République Démocratique du Congo a des potentialités diamétralement opposées ; En effet : Par les activités humaines du secteur agroalimentaire, sa démographie galopante, le niveau socio-économique de vie qui contraint aux objets de seconde main et/ou à usage unique, …. Potentiel source d’émission des gaz à effet de serre ; Par ses forêts, ses eaux douces, sa richesse géologique, … potentiel amortisseur du phénomène du réchauffement climatique. Donc, il est impérieux que les recommandations du groupe intergouvernemental d’experts sur l’évolution du climat et/ou les accords depuis celui de Paris de 2015 sur le climat qui consistait à limiter le réchauffement climatique en dessous du seuil de 2oC soient d’application sans faille. C’est ce qui permettrait à la République Démocratique du Congo de jouer le rôle de tampon au phénomène de réchauffement climatique planétaire.