bluuebunny/crossref_metadata_2025_split huggingface dataset:
Menilai Hubungan Antara Pengetahuan dan Kepatuhan Pajak di Kalangan Wajib Pajak UKM
Authors: Andriansa Rahma 
Published: September 2024

Tujuan: Penelitian ini mengeksplorasi hubungan antara pengetahuan pajak dan perilaku kepatuhan pada usaha kecil dan menengah (UKM). Metode: Pendekatan kuantitatif menggunakan kuesioner terstruktur untuk mengumpulkan data dari pemilik UKM, menganalisis pengetahuan dan kepatuhan pajak melalui analisis regresi.Hasil: Temuan menunjukkan adanya korelasi positif antara pengetahuan pajak dan perilaku kepatuhan. Tingkat pengetahuan pajak yang lebih tinggi dikaitkan dengan peningkatan tingkat kepatuhan, yang menunjukkan bahwa wajib pajak yang memiliki pengetahuan yang luas lebih mungkin untuk memenuhi kewajiban pajak mereka. Analisis ini juga mengungkapkan bahwa pemahaman pajak memainkan peran mediasi yang penting dalam hubungan ini.Kebaruan: Penelitian ini berkontribusi pada literatur yang ada dengan menyoroti mekanisme spesifik yang melaluinya pengetahuan pajak mempengaruhi kepatuhan dalam konteks UKM. Dengan menekankan interaksi antara pengetahuan dan pemahaman, penelitian ini memberikan perspektif yang berbeda tentang perilaku wajib pajak yang melampaui model tradisional.Implikasi Praktis: Penelitian menunjukkan bahwa meningkatkan pengetahuan perpajakan di kalangan UKM penting untuk meningkatkan kepatuhan pajak. Pembuat kebijakan dan otoritas pajak disarankan untuk mengembangkan inisiatif dan sumber daya edukasi yang sesuai dengan kebutuhan UKM, guna menumbuhkan budaya kepatuhan yang menguntungkan bagi perusahaan dan ekonomi secara keseluruhan.
JOGOS E BRINCADEIRAS, PRÁTICAS PEDAGÓGICAS ALIADAS NO PROCESSO DA LEITURA E ESCRITA NA EDUCAÇÃO INFANTIL
Authors: GONÇALVES Érika Cristina Cardoso , RITA Tábata Alves Nintz , SILVA Camila Moura Barbosa da 
Published: September 2024

Esse artigo discorre sobre fazer dos jogos e brincadeiras atividades pedagógicas que proporcionem um aprendizado mais interessante e divertido desde a educação infantil, primeiro ciclo da Educação Básica, e seus aportes no processo de ensino e aprendizagem, proporcionando a valorização da capacidade e a importância de se trabalhar a leitura desde os primeiros anos escolares como prática de ensino, o desenvolvimento imaginário como um ingrediente lúdico. Esse artigo é referenciado em um estudo bibliográfico sobre o contexto das práticas pedagógicas na educação infantil, buscando suporte teórico metodológico, objetivando auxiliar para que os educadores disponham de uma proposta de ação pautada nos valores éticos, morais, afetivos através jogos e brincadeiras, lembrando que a essência da educação deve ser pautada no desenvolvimento da criança oportunizando esse cenário, apresentando maneiras de convivência que tornam possível a cidadania e o pleno desenvolvimento do ser humano. Ainda neste trabalho serão abordados o universo construído através do lúdico para a aprendizagem, contribuindo com o interesse e a motivação dos alunos, além de oportunizar uma compreensão mais arraigada e duradoura dos conceitos aprendidos, buscando contribuir para a leitura e a escrita.
Evolución del deterioro cognitivo del adulto mayor mediante la aplicación de la valoración geriátrica integral: Revisión sistemática
Authors: López Benavides Danny , Placencia Noquez Pamela , Castro Acosta Carlos , Silvana Montatixe Nathaly 
Published: September 2024

La evolución del deterioro cognitivo en el adulto mayor mediante la valoración geriátrica integral. La siguiente investigación se acoge a una revisión sistemática desarrollada bajo la selección y evaluación de los estudios. Iniciando desde la búsqueda de fuentes bibliográficas actualizadas en relación con el objetivo de estudio, sujeto a buscadores académicos como: Scielo. Elsevier, Dialnet y buscadores académicos. Se realizo una selección de los documentos más relevantes usando criterios de inclusión y exclusión asociados a la actualidad de los últimos 5 años (2019-2024). Durante este proceso el análisis bibliográfico, los métodos analíticos integrales y una fuerte triangulación aseguraron un estudio que se demuestran que la edad, la actividad física, la nutrición, las patologías crónicas son la causa del deterioro cognitivo y mediante un análisis narrativo de ventajas y desventajas de las principales escalas de valoración de adulto mayor, son: índice de Barthel, índice de Katz, escala de Lawton y Pfeiffer, mini-examen del estado mental, escala de screening y la escala de recursos sociales.
El presente trabajo tiene como objetivo sistematizar la valoración geriátrica en relación al deterioro cognitivo del adulto mayor.
Bicycle Infrastructure Safety Assessment From the Perspective of Urban Development Specialists and Engineers
Authors: Zabielaitė-Skirmantė Miglė , Burinskienė Marija 
Published: September 2024

The safety of bicycle infrastructure is a primary factor influencing bicycle travel. While cyclists’ perspectives on infrastructure safety are extensively studied, they are merely the end users. Decisions on infrastructure design are made by engineers and urban development specialists. Therefore, it is crucial to determine if these professionals’ safety assessments align with those of cyclists. A qualitative survey was conducted with 5 expert engineers and 5 urban development specialists, each having 5 to 20 years of experience in transportation infrastructure planning. Kendall’s coefficient of concordance W was used to assess the compatibility of their opinions. The results showed significant compatibility: W = 0.697 for engineers and W = 0.511 for urban development specialists. Seventeen cycling infrastructure installation schemes were evaluated. Both engineers (M = 10.0, SD = 0.0) and urban development specialists (M = 9.8, SD = 0.44) indicated the DT_2 option as providing the greatest sense of security, where the bicycle path is physically separated from both the carriageway and pedestrian path. The key findings reveal agreement on the safety of straight-street segments of bicycle infrastructure but diverging opinions at intersections zones. Urban development specialists are influenced by existing practices and legal frameworks lacking detailed cycling infrastructure guidelines at intersections. Engineers align more closely with cyclists’ perceptions, emphasising physical separation and speed reduction measures. The study concludes that urban development specialists need to better understand cyclists’ needs and prioritize safer infrastructure solutions.
Attitudes and intentions of parents towards the COVID-19 vaccine for their children at a special moment of the pandemic
Authors: Çelik Odabaşı Nurcan , Tayhan Ali , Mermer Gulengul 
Published: September 2024

Background
This research was conducted following the FDA’s approval of the COVID-19 vaccine for children aged 5 to 11. Our study aimed to evaluate parents’ intentions regarding vaccinating their children in response to the pandemic situation. This period was crucial for understanding parents’ initial reactions to health authority recommendations.

Methods
This descriptive cross-sectional study was conducted with 940 parents. The data were obtained using the Personal Information Form, the COVID-19 Anxiety Scale, and the Scale of Attitudes Towards COVID-19 Vaccine. Descriptive data analysis involved calculating frequency, percentage, mean, and standard deviation values. We employed Student’s t-test, one-way ANOVA tests for analysis. Additionally, various characteristics were analyzed using the two-way logistic regression method.

Results
In the study, 85.1% of the parents reported having received the COVID-19 vaccine themselves. However, only 20% stated they would accept the COVID-19 vaccine for their children. The intention to vaccinate their children was influenced by factors such as the parent’s age, level of COVID-19 anxiety, vaccination status, and knowledge about the COVID-19 vaccine.

Conclusion
Despite the FDA’s declaration, it was determined that more than two-thirds of parents were hesitant about the COVID-19 vaccine for their children.
Doubling Indian Agri Export through Natural Farming Management, Horticulture & African Markets
Authors: Ghate Utkarsh , Kulkarni Hema 
Published: September 2024

Aims: We explore the scope of escalating agriculture export in doubling farmers income and rational use of the growing Indian agriculture surplus and consequent glut, farmer distress.
Study Design: The study is exploratory type and was conducted by literature survey and discussion with farmers, experts and industry.
Methodology: The study was conducted by field visits to exporting, farmer exporters and experts during 2017 to 2022 by visiting farmers in Amaravati and Palghar districts, exporters in Mumbai city and experts at Pune city. Their data were triangulated with the literature from reputed agri-research institutions.
Results: Doubling agri export can help to doubling farmer’s income (DFI) as export price is premium and profitability higher, besides increasing foreign exchange. Fruits & vegetables (F&V) is the largest agri-export segment globally but meagre 9th rank among Indian agri-export basket. Focussing on larger or costly market segment such as fruits & vegetables having higher productivity & surplus, rather than the cereals can help. Recent natural farming mission can aid in it and safeguard consumer and farmer’s health such as from the cancer. Indian F&V production more than doubled in the past 2 decades to exceed grains production, due to their health benefits. Maximum residue level (MRL) is the export benchmark so promoting low/ no pesticide techniques under the recent Indian natural farming (NF) mission can help to triple Indian agri-exports to $ 100 billion by 2030 from $35 billion in 2023, through horticulture, dairy and tea, cocoa that are in demand and valued. African markets can be tapped as it imports majority of its food and has less entry barriers. Policy may focus on fruits like Banana and premium for NF produce.
Conclusion: Focusing on fruits & vegetables (F&V), dairy, lipids & adopting the low/ no “pesticide residue” standard etc. can boost Indian agri-exports.
Exploring the Correlation Between Occupational Well-Being and Burnout: An Analysis of Bhutanese Teachers` Data
Authors: Karma  
Published: September 2024

Aims: This study examined the relationship between teachers` occupational well-being and burnout as well as challenges faced by teachers, key drivers of their job satisfaction, factors contributing to their burnout, and suggestion for improving their well-being at school. The well-being of teachers was assessed focusing on affective, behavioral, and health components.
Methodology: A cross-sectional survey study design was used to collect data from the teachers. The target population consists of all primary, middle, and secondary school teachers across the country. To ensure a representative sample, 402 Bhutanese teachers (primary, middle, and secondary school) across the country were selected by employing stratified random sampling method. Different teachers from different grades, schools, and years of experience were selected proportionately. A self-created structured questionnaire was applied to 402 Bhutanese teachers across the country, selected through stratified random sampling method. The instrument demonstrated strong internal consistency reliability, with Cronbach`s alpha coefficient 0.85, 0.78, 0.70, and 0.77 for affective, behavioral, and health well-being, as well as burnout constructs, respectively. Data were analyzed using descriptive statistics and inferential statistics (correlation analysis and two sample independent t-test) in RStudio.
Results: Among the dimensions of occupational well-being, affective components like anxiety, depression, and emotional exhaustion require significant attention, with emotional exhaustion being notably high. Regarding potential stressors, high workload, paperwork, students` behavioral and disciplinary issues, and insufficient resources are the most pressing issues for most of the teachers. The most satisfying aspects of the job for teachers are having supportive colleagues, experiencing positive interactions with students, and receiving competitive salary and benefits.
Conclusion: For policy makers and school administrators, the findings of this study underscore the importance of implementing strategies to mitigate emotional exhaustion, such as providing mental health resources, fostering a supportive work environment, offering professional development opportunities focused on stress management, and improving students` behavioral and disciplinary issues. Addressing the foregoing issues can lead to a decrease in burnout rates, ultimately improving teacher retention and the overall quality of education.
Stellar spectral flux calibration of auroral H‐beta photometer signal and background channels
Authors: Jackel Brian J. , Unick Craig 
Published: December 2016

AbstractObservations of optical aurora typically require the operation of sensitive instruments at remote field sites. Absolute radiometric calibration of these devices is essential for quantitative comparison over time and with other measurements. In this study we present absolute calibration of a proton auroral photometer using star transits observed during regular data collection. This requires absolute flux spectra with sufficient resolution to account for structure in stellar Hβ absorption line profiles. Several flux spectral catalogs are combined and corrected for systematic differences. The resulting estimates of instrumental sensitivity are consistent with darkroom calibration to roughly 15%.
A miniature, low‐power scientific fluxgate magnetometer: A stepping‐stone to cube‐satellite constellation missions
Authors: Miles D. M. , Mann I. R. , Ciurzynski M. , Barona D. , Narod B. B. , Bennest J. R. , Pakhotin I. P. , Kale A. , Bruner B. , Nokes C. D. A. , Cupido C. , Haluza‐DeLay T. , Elliott D. G. , Milling D. K. 
Published: December 2016

AbstractDifficulty in making low noise magnetic measurements is a significant challenge to the use of cube‐satellite (CubeSat) platforms for scientific constellation class missions to study the magnetosphere. Sufficient resolution is required to resolve three‐dimensional spatiotemporal structures of the magnetic field variations accompanying both waves and current systems of the nonuniform plasmas controlling dynamic magnetosphere‐ionosphere coupling. This paper describes the design, validation, and test of a flight‐ready, miniature, low‐mass, low‐power, and low‐magnetic noise boom‐mounted fluxgate magnetometer for CubeSat applications. The miniature instrument achieves a magnetic noise floor of 150–200 pT/√Hz at 1 Hz, consumes 400 mW of power, has a mass of 121 g (sensor and boom), stows on the hull, and deploys on a 60 cm boom from a three‐unit CubeSat reducing the noise from the onboard reaction wheel to less than 1.5 nT at the sensor. The instrument's capabilities will be demonstrated and validated in space in late 2016 following the launch of the University of Alberta Ex‐Alta 1 CubeSat, part of the QB50 constellation mission. We illustrate the potential scientific returns and utility of using a CubeSats carrying such fluxgate magnetometers to constitute a magnetospheric constellation using example data from the low‐Earth orbit European Space Agency Swarm mission. Swarm data reveal significant changes in the spatiotemporal characteristics of the magnetic fields in the coupled magnetosphere‐ionosphere system, even when the spacecraft are separated by only approximately 10 s along track and approximately 1.4° in longitude.
Effect of alpha particles on the shock structure
Authors: Gedalin Michael 
Published: December 2016

AbstractThe magnetic profile of a collisionless shock is shaped by ions. Dynamics of the ions is governed by the fields in the shock front. Species with different charge‐to‐mass ratio have different gyroradii; thus, their distributions upon crossing the shock became substantially different. Accordingly, the dependencies of the density and temperature on the coordinate along the shock normal should differ. In a stable one‐dimensional stationary shock the total pressure must remain constant throughout. Therefore, the magnetic pressure should anticorrelate with the particle pressure. Since the particle pressure is not uniform, downstream spatial magnetic oscillations should arise. Each of the species results in its own dependence of the pressure on the coordinate along the shock normal; therefore, the oscillations are not spatially periodic. The magnetic compression in the shocks with alpha particles is higher than the magnetic compression in purely proton shocks, while the amplitude of the downstream magnetic oscillations is lower.
Lower hybrid waves in the ion diffusion and magnetospheric inflow regions
Authors: Graham D. B. , Khotyaintsev Yu. V. , Norgren C. , Vaivads A. , André M. , Toledo‐Redondo S. , Lindqvist P.‐A. , Marklund G. T. , Ergun R. E. , Paterson W. R. , Gershman D. J. , Giles B. L. , Pollock C. J. , Dorelli J. C. , Avanov L. A. , Lavraud B. , Saito Y. , Magnes W. , Russell C. T. , Strangeway R. J. , Torbert R. B. , Burch J. L. 
Published: December 2016

AbstractThe role and properties of lower hybrid waves in the ion diffusion region and magnetospheric inflow region of asymmetric reconnection are investigated using the Magnetospheric Multiscale (MMS) mission. Two distinct groups of lower hybrid waves are observed in the ion diffusion region and magnetospheric inflow region, which have distinct properties and propagate in opposite directions along the magnetopause. One group develops near the ion edge in the magnetospheric inflow, where magnetosheath ions enter the magnetosphere through the finite gyroradius effect and are driven by the ion‐ion cross‐field instability due to the interaction between the magnetosheath ions and cold magnetospheric ions. This leads to heating of the cold magnetospheric ions. The second group develops at the sharpest density gradient, where the Hall electric field is observed and is driven by the lower hybrid drift instability. These drift waves produce cross‐field particle diffusion, enabling magnetosheath electrons to enter the magnetospheric inflow region thereby broadening the density gradient in the ion diffusion region.
In situ and remote characterization of the external field temporal variations at Mars
Authors: Langlais Benoit , Civet François , Thébault Erwan 
Published: December 2016

AbstractSince there are currently no magnetic field measurements made at Mars' surface, it is not possible to directly monitor the temporal variability of the external field as it is done on Earth's ground magnetic observatories. In this paper we examine two indirect ways of quantifying this external field. First, we directly use Mars Global Surveyor magnetic field measurements to quantify the level of variability of the external field. We sort the measurements on a fine spatial mesh, 0.8° × 0.8° at the equator. We then subtract for each bin and measurement the internal, crustal (static) field without any a priori modeling. We finally compute daily averages of the individual residuals to obtain a time series of an in situ proxy. Second, we use the Advanced Composition Explorer mission which measures the solar wind about 1 h upstream of the Earth at the L1 Lagrange point. These measurements are extrapolated to Mars' position taking into account the orbital configurations of the Mars‐Earth system and the average velocity of particles carrying the interplanetary magnetic field to obtain a remote proxy time series. We compare these time series and demonstrate that they are complementary. When Mars and the Earth are close to the same Parker spiral arm, in situ and remote series have correlation coefficients close to 0.5. We show how these series, or proxies, can help to select magnetic field measurements on Mars. This dual approach and these proxies will especially be useful for upcoming magnetic field measurements made around or at the surface of Mars.
Glacial density and GIA in Alaska estimated from ICESat, GPS and GRACE measurements
Authors: Jin Shuanggen , Zhang T. Y. , Zou F. 
Published: December 2016

AbstractThe density of glacial volume change in Alaska is a key factor in estimating the glacier mass loss from altimetry observations. However, the density of Alaskan glaciers has large uncertainty due to the lack of in situ measurements. In this paper, using the measurements of Ice, Cloud, and land Elevation Satellite (ICESat), Global Positioning System (GPS), and Gravity Recovery and Climate Experiment (GRACE) from 2003 to 2009, an optimal density of glacial volume change with 750 kg/m3 is estimated for the first time to fit the measurements. The glacier mass loss is −57.5 ± 6.5 Gt by converting the volumetric change from ICESat with the estimated density 750 kg/m3. Based on the empirical relation, the depth‐density profiles are constructed, which show glacial density variation information with depths in Alaska. By separating the glacier mass loss from glacial isostatic adjustment (GIA) effects in GPS uplift rates and GRACE total water storage trends, the GIA uplift rates are estimated in Alaska. The best fitting model consists of a 60 km elastic lithosphere and 110 km thick asthenosphere with a viscosity of 2.0 × 1019 Pa s over a two‐layer mantle.
GIS‐based prediction of stream chemistry using landscape composition, wet areas, and hydrological flow pathways
Authors: Tiwari Tejshree , Lidman Fredrik , Laudon Hjalmar , Lidberg William , Ågren Anneli M. 
Published: December 2016

AbstractLandscape morphology exerts strong, scale‐dependent controls on stream hydrology and biogeochemistry in heterogeneous catchments. We applied three descriptors of landscape structure at different spatial scales based on new geographic information system tools to predict variability in stream concentrations for a wide range of solutes (Al, Ba, Be, Ca, Fe, K, Mg, Na, S, Si, Sr, Sc, Co, Cr, Ni, Cu, As, Se, Rb, Y, Cd, Sb, Cs, La, Pb, Th, U, DOC, and Cl) using a linear regression analysis. Results showed that less reactive elements, which can be expected to behave more conservatively in the landscape (e.g., Na, K, Ca, Mg, Cl, and Si), generally were best predicted from the broader‐scale description of landscape composition (areal coverage of peat, tills, and sorted sediments). These results highlight the importance of mineral weathering as a source of some elements, which was best captured by landscape‐scale descriptors of catchment structure. By contrast, more nonconservative elements (e.g., DOC, Al, Cd, Cs, Co, Th, Y, and U), were best predicted by defining wet areas and/or flow path lengths of different patches in the landscape. This change in the predictive models reflect the importance of peat deposits, such as organic‐rich riparian zones and mire ecosystems, which are favorable environments for biogeochemical reactions of more nonconservative elements. As such, using this understanding of landscape influences on stream chemistry can provide improved mitigation strategies and management plans that specifically target source areas, so as to minimize mobilization of undesired elements into streams.
Silyl‐Substituted Planar Chiral Phosphoric Acids with Ferrocene‐bridged Paracyclophane Frameworks: Synthesis, Characterization, and Uses in Enantioselective aza‐Friedel‐Crafts Reactions
Authors: Stemper Jérémy , Isaac Kévin , Ghosh Nayan , Lauwick Hortense , Le Duc Gaëtan , Retailleau Pascal , Voituriez Arnaud , Betzer Jean‐François , Marinetti Angela 
Published: December 2016

AbstractThis manuscript reports on a suitable method for the synthesis of paracyclophane type, ferrocene‐bridged chiral phosphoric acids, which bear silyl‐substituents on their paracyclophane frameworks. These acids have been obtained easily in enantiomerically pure form, by taking advantage of (S)‐(1‐phenyl‐2‐cyanoethyl)phosphorodiamidite as a phosphorylating agent. They have been used then as catalysts for aza‐Friedel‐Crafts reactions between indoles and imines, giving high catalytic activity and up to 98% enantiomeric excess.magnified image