bluuebunny/crossref_metadata_2025_split huggingface dataset:
Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty
Authors: Schmiel Ute , Weitz Alexander 
Published: December 2017

AbstractThis paper examines whether a one-book-system that takes the commercial law profit definition as tax base (the so-called authoritative principle) is adequate from an evolutionary point of view. We consider firstly the case that European International Financial Reporting Standards (EU-IFRS) are relevant for all statements with the authoritative principle based on EU-IFRS. Secondly, we examine the fact that EU-IFRS focus on the consolidated annual accounts and that the national accounting principles are relevant for individual statements. Tax law analysis under genuine uncertainty requires a framework and we present such a framework. It entails an interpretation of equality of taxation, a hypothesis on the functioning of markets, an interpretation of realizable and desirable market goals, tax effects hypotheses, and action hypotheses for personal and corporate companies under genuine uncertainty. Contrary to the mainstream of accounting literature, from our evolutionary point of view, the authoritative principle is adequate. The reason is that commercial profit is an adequate instrument to achieving the tax goal equality of taxation in the sense of reducing expectable tax avoidance decisions. This is the case because according to evolutionary action hypotheses as well as tax effects hypotheses, commercial profit can be a subjectively rational decision criterion for personal and corporate companies alike. Equality of taxation is for its part in line with the evolutionarily interpreted social values freedom of choice and equality before the law. Since we focus on the question if the existing commercial profit concept can be an adequate tax base, we do not discuss whether we would have more reasons to take a conservative profit concept as tax base rather than EU-IFRS. Just as little, we analyze whether it is better to take EU-IFRS profit as tax base although national accounting principles are relevant for individual statements.
Specific clinical aspects of the dental caries in deciduous teeth
Authors: Gheorghiu Irina-Maria , Mitran Loredana , Mitran M. , Iliescu A. A. , Scarlatescu Sanziana , Suciu Ioana , Perlea Paula 
Published: December 2017

AbstractThis paper reviews the clinical aspects of dental caries in primary teeth. The specific aspects of carious processes in deciduous dentition are: the progress of dental caries quickly leads to pulp complications; the intake of hydrocabonate is high in children, and the presence of the bacterial dental plaque is favored, especially with in the conditions of poor oral hygiene in children; the lack of information and education of the parents regarding the importance of the dental carious treatment in temporary teeth often leads to the point of completely irecuperable tooth.
Sudden Death Between Morphological Arguments And Assumptions- Case Report
Authors: Carabulea Adelina Ioana , Nicolae Anamaria , Pricop Ş. , Bitca R. , Deacu S. , Neculai-Candea Lavinia , Popa M. F. 
Published: December 2017

Abstract
Sudden deaths have very many different causes, but what unites them all is that they are unexpected and consequently unanticipated. We present a particular case that involves the strong connection between pathology department and the forensic assumptions, based on scientific acknowledgments. Lung adenocarcinoma is a malignant epithelial neoplasm that ranks second frequency in Romania (25%). We bring out a case of a papillary adenocarcinoma which is a subtype of invasive adenocarcinoma. What differentiates this layout is that pure lung papillary adenocarcinoma represents only 3-10% of lung adenocarcinoma, so is a rare tumor that not only evolves rapidly, but almost entirely is not diagnosed promptly for treating the patient, therefore most of this medical cases become forensic objectives. The role if this paper is to highlight the importance of identifying the concrete cause of a sudden death. In this regard, must be mentioned the work and cooperation with other departments, which can offer essential investigative data
Technology for Intensive Poultry Production as a Source of Odour Emissions with Time-Varying Intensity
Authors: Kuneš Radim , Bartoš Petr , Celjak Ivo , Havelka Zbyněk , Šístková Marie , Šoch Miloslav 
Published: December 2017

Abstract
The technology for intensive broiler breeding using deep litter method provides convenient conditions for production of odour substances inside the barn. As a consequence, there are relatively high odour emissions in the breeding area and its surrounding, which has significant impacts on the life quality of both people and animals. The amount of produced emissions increases in time because it is closely related to the amount of poultry droppings accumulated in litter inside the barn. This paper deals with changes in odour intensity depending on time measured since the beginning of broiler fattening. Odour intensity was measured by methods of dynamic olfactometry. The estimated values gradually increased from 45 ouE·m-3 to the highest value of 259 ouE·m-3, which was determined in the final fattening phase (broilers’ age 33 days). The calculated odour substances emission values were in range from 0.02 ouE·s-1·bird-1 at the beginning of fattening up to 0.10 ouE·s-1·bird-1 in the final fattening phase. Odour emissions increased five times during the fattening period.
Application of Six Sigma Using DMAIC Methodology in the Process of Product Quality Control in Metallurgical Operation
Authors: Girmanová Lenka , Šolc Marek , Kliment Juraj , Divoková Adriana , Mikloš Vojtech 
Published: December 2017

Abstract
The Six Sigma DMAIC can be considered a guide for problem solving and product or process improvement. The majority of companies start to implement Six Sigma using the DMAIC methodology. The paper deals with application of Six Sigma using the DMAIC methodology in the process of product quality control. The case study is oriented on the field of metallurgical operations. The goal of the Six Sigma project was to ensure the required metallurgic product quality and to avoid an increase in internal costs associated with poor product quality. In this case study, a variety of tools and techniques like flow chart, histogram, Pareto diagram, analysis of FMEA (Failure Mode and Effect Analysis) data, cause and effect diagram, logical analysis was used. The Sigma level has improved by approximately 13%. The achieved improvements have helped to reduce the quantity of defective products and the processing costs (technology for re-adjusting). Benefits resulting from the DMAIC implementation can be divided into three levels: the qualitative, economic and safety level.
Intersect a quartic to extract its roots
Authors: Kulkarni Raghavendra G. 
Published: December 2017

Abstract
In this note we present a new method for determining the roots of a quartic polynomial, wherein the curve of the given quartic polynomial is intersected by the curve of a quadratic polynomial (which has two unknown coefficients) at its root point; so the root satisfies both the quartic and the quadratic equations. Elimination of the root term from the two equations leads to an expression in the two unknowns of quadratic polynomial. In addition, we introduce another expression in one unknown, which leads to determination of the two unknowns and subsequently the roots of quartic polynomial.
Family leisure-time physical activities – results of the “Juniors for Seniors” 15-week intervention programme
Authors: Pluta Beata , Bronikowska Małgorzata , Tomczak Maciej , Laudańska-Krzemińska Ida , Bronikowski Michał 
Published: December 2017

Summary
Study aim: Both adequate time and quality time are important for the wellbeing of a family. The study evaluated the effective­ness of a 15-week family-based physical activity (PA) intervention entitled “Junior for Seniors”. It included both children and parents. The paper focuses on an important topic - family-based leisure-time physical activity (LTPA). It is set in Polish primary schools, which is a novel approach. Regular physical activity for young people and their parents improves health and fitness including strength and endurance, promotes development of healthy bones and muscles, helps control weight and in­creases self-esteem.
Material and methods: In 2015, 24 children (“juniors”, 14 girls and 10 boys, aged (mean ± SD) 7.96 ± 0.69 years) and 22 par­ents (“seniors”, 14 mothers aged 38.86 ± 2.96 years and 8 fathers aged 37.38 ± 2.97 years) were voluntarily enrolled in a study encompassing three primary schools in the city of Poznań, Poland. To measure factors associated with LTPA, selected ques­tions from the Health Behaviour in School-aged Children (HBSC) questionnaire were used.
Results: As a result of the intervention, children increased both the amount of time they spent on intense LTPA and the fre­quency with which they undertook LTPA (values for “time spent on intense physical exercises during leisure time” were statis­tically significantly higher in the post-test; Z = -2.57; p < 0.05). In the post-test, statistically significant relations were obtained between the following variables: reason for physical activity: for better sport results - with family: playing together; r = 0.41, p < 0.05. In the parents’ group no statistically significant increase was observed in any of the variables measured.
Conclusions: The research issues presented in this paper require further exploration in larger scale studies. However, based on the present study, it may be concluded that one important goal has been achieved: that of more frequent family social behav­iours and improved quality of LTPA.
A hierarchy of hydrodynamic models for silicon carbide semiconductors
Authors: Muscato Orazio , Stefano Vincenza Di 
Published: December 2017

Abstract
The electro-thermal transport in silicon carbide semiconductors can be described by an extended hydrodynamic model, obtained by taking moments from kinetic equations, and using the Maximum Entropy Principle. By performing appropriate scaling, one can obtain reduced transport models such as the Energy transport and the drift-diffusion ones, where the transport coefficients are explicitly determined.
A local adaptive method for the numerical approximation in seismic wave modelling
Authors: Galuzzi Bruno G. , Zampieri Elena , Stucchi Eusebio M. 
Published: December 2017

Abstract
We propose a new numerical approach for the solution of the 2D acoustic wave equation to model the predicted data in the field of active-source seismic inverse problems. This method consists in using an explicit finite difference technique with an adaptive order of approximation of the spatial derivatives that takes into account the local velocity at the grid nodes. Testing our method to simulate the recorded seismograms in a marine seismic acquisition, we found that the low computational time and the low approximation error of the proposed approach make it suitable in the context of seismic inversion problems.
A numerical investigation of multi space reduced basis preconditioners for parametrized elliptic advection-diffusion equations
Authors: Santo Niccolò Dal , Deparis Simone , Manzoni Andrea 
Published: December 2017

Abstract
We analyze the numerical performance of a preconditioning technique recently proposed in [1] for the efficient solution of parametrized linear systems arising from the finite element (FE) discretization of parameterdependent elliptic partial differential equations (PDEs). In order to exploit the parametric dependence of the PDE, the proposed preconditioner takes advantage of the reduced basis (RB) method within the preconditioned iterative solver employed to solve the linear system, and combines a RB solver, playing the role of coarse component, with a traditional fine grid (such as Additive Schwarz or block Jacobi) preconditioner. A sequence of RB spaces is required to handle the approximation of the error-residual equation at each step of the iterative method at hand, whence the name of Multi Space Reduced Basis (MSRB) method. In this paper, a numerical investigation of the proposed technique is carried on in the case of a Richardson iterative method, and then extended to the flexible GMRES method, in order to solve parameterized advection-diffusion problems. Particular attention is payed to the impact of anisotropic diffusion coefficients and (possibly dominant) transport terms on the proposed preconditioner, by carrying out detailed comparisons with the current state of the art algebraic multigrid preconditioners.
Pramod K. Nayar, The Extreme in Contemporary Culture: States of Vulnerability
Authors: Zmarzlinski Adam 
Published: December 2017

Abstract
Pramod K. Nayar’s inventive 150-page examination of physical and psychological vulnerability of man under extreme circumstances-torture, terminal illness, environmental and geographical limits etc.-is a brilliant work best described as a thought-provoking, and surprisingly emotional, equivalent of an academic horror story. 'The Extreme in Contemporary Culture' leads the reader through film, literature, extreme sports, two major historical events-9/11 and Chernobyl-and the prisons of Abu Ghraib and Guantanamo Bay, and, like a neat multi-flowered bouquet, interlinks these different topics in one (un)floral cone: the human body under duress.
Action Research in Landscape Ecology (Šumava Biosphere Reserve, Czech Republic Case Study )
Authors: Kušová Drahomíra , Těšitel Jan 
Published: December 2017

Abstract
Current landscape ecological research applies trans-disciplinarity as a principle when considering the study of landscape as a multifunctional entity. The principle can be practically applied by use of participatory action research. The paper reports on the use of participatory action research in the process of step-by-step institutionalization of the Šumava Biosphere Reserve, as a complement to the state-conducted nature conservation, which took place in the period 1991−2016. To briefly summarize the main findings, we can suggest that the present institutional model of the Šumava Biosphere Reserve emerged primarily thanks to the ‘permanent jointly conducted experiment’ that followed the spiral scheme of action research, in which outputs of one implementation project served as a starting point to formulate, and subsequently realize the follow-up projects(s). The local community was engaged in the whole process, hence lessons learned became a part of local social and cultural capital, which since can be considered important endogenous developmental potential of the region.
Field evaluation of reflective insulation in south east Asia
Authors: Teh Khar San , Yarbrough David W. , Lim Chin Haw , Salleh Elias 
Published: December 2017

AbstractThe objective of this research was to obtain thermal performance data for reflective insulations in a South East Asia environment. Thermal resistance data (RSI, m2 ⋅ K/W) for reflective insulations are well established from 1-D steady-state tests, but thermal data for reflective insulation in structures like those found in South East Asia are scarce. Data for reflective insulations in South East Asia will add to the worldwide database for this type of energy-conserving material. RSI were obtained from heat flux and temperature data of three identical structures in the same location. One unit did not have insulation above the ceiling, while the second and third units were insulated with reflective insulation with emittance less than 0.05. RSI for the uninsulated test unit varied from 0.37 to 0.40 m2 ⋅ K/W. RSI for a single-sheet reflective insulation (woven foil) varied from 2.15 to 2.26 m2 ⋅ K/W, while bubble-foil insulation varied from 2.69 to 3.09 m2 ⋅ K/W. The range of RSI values resulted from differences in the spacing between the reflective insulation and the roof. In addition, the reflective insulation below the roof lowered attic temperatures by as much as 9.7° C. Reductions in ceiling heat flux of 80 to 90% relative to the uninsulated structure, due to the reflective insulation, were observed.
A Volunteer Computing Project for Solving Geoacoustic Inversion Problems
Authors: Zaikin Oleg , Petrov Pavel , Posypkin Mikhail , Bulavintsev Vadim , Kurochkin Ilya 
Published: December 2017

AbstractA volunteer computing project aimed at solving computationally hard inverse problems in underwater acoustics is described. This project was used to study the possibilities of the sound speed profile reconstruction in a shallow-water waveguide using a dispersion-based geoacoustic inversion scheme. The computational capabilities provided by the project allowed us to investigate the accuracy of the inversion for different mesh sizes of the sound speed profile discretization grid. This problem suits well for volunteer computing because it can be easily decomposed into independent simpler subproblems.
Elements of Theory of the Correct Operations of Logistics Transforming Networks
Authors: Krupa Tadeusz 
Published: December 2017

Abstract
In this paper, transformer logistics networks are treated as flow models of discrete manufacturing systems (FMDMS). The purpose is to formalize FMDMS into logical formulas called transformer functions. Transformer logistics networks are able to handle buffers and their production orders in a way that ensures full monitoring of the logic technology stored in the memory of a transforming network (t-network). The structural and functional complexity of the t-network makes it impossible to carry out formal proof of its proper functioning for any new order placement in buffers and transformers. This is because with the growing capacity in buffers, the number of available states of tnetworks also increases, and as such, the number of transformers and buffers unable to effectively generate new production orders that protect the t-network is also increasing. The problem therefore becomes to maintain t-network equilibrium technology that guarantees the continuity of the logical operations and processes of resource transformation.
Role of Microbiome in Rheumatic Diseases
Authors: Au Chi Kit , Lai Tin Lok , Yim Cheuk Wan 
Published: December 2017

AbstractMajority of rheumatic diseases are complex and multifactorial in etiology. Emerging studies has suggested that the change of human microbiota, especially in the gut, play a pivotal role in its pathogenesis. Dysequilibrium of the gut microbiota triggers the imbalance between pro- and anti- inflammatory immune responses and results in different rheumatic manifestations, such as rheumatoid arthritis (RA) and spondyloarthritis (SpA). In this article, current and future role of the human gut microbiota in rheumatic diseases are discussed.
Association Between Match Activity Variables, Measures of Fatigue and Neuromuscular Performance Capacity Following Elite Competitive Soccer Matches
Authors: Varley Ian , Lewin Ryan , Needham Robert , Thorpe Robin T. , Burbeary Ross 
Published: December 2017

Abstract
The aim of the study was to assess the relationships between match activity variables, subsequent fatigue and neuromuscular performance capacity in elite soccer players. Subjects (n = 10) were professional soccer players participating in the English Championships. Match activity variables and markers of fatigue status were measured before and following two matches. Creatine kinase (CK) and muscle soreness were measured at baseline, immediately following, as well as 40 and 64 h post-match. Countermovement jump performance and perceived ratings of wellness were measured at baseline, then 40 and 64 h post-match. Relationships were shown between CK and the total number of accelerations and decelerations immediately (r = 0.63; large), 40 h (r = 0.45; moderate) and 64 h post-match (r = 0.35; moderate) (p < 0.05). Relationships between CK and total sprint distance (r = 0.39; moderate) and the number of sprints (r = 0.35; moderate) 40 h post-match (p < 0.05) were observed. Furthermore, relationships were shown between the perceived rating of wellness and number of accelerations 40 (r = 0.52; large) and 64 h (r = 0.40; moderate) post-match, sprint distance 40 h post-match (r = 0.40; moderate) and the total number of sprints 40 h post-match (r = 0.51; large) (p < 0.05). The quantification of match activity variables, particularly the total number of accelerations and decelerations and the number of sprints, provides insights into the fatigue status in elite soccer players 40 and 64 h post-match.
Judging in Rhythmic Gymnastics at Different Levels of Performance
Authors: Leandro Catarina , Ávila-Carvalho Lurdes , Sierra-Palmeiro Elena , Bobo-Arce Marta 
Published: December 2017

Abstract
This study aimed to analyse the quality of difficulty judging in rhythmic gymnastics, at different levels of performance. The sample consisted of 1152 difficulty scores concerning 288 individual routines, performed in the World Championships in 2013. The data were analysed using the mean absolute judge deviation from the final difficulty score, a Cronbach’s alpha coefficient and intra-class correlations, for consistency and reliability assessment. For validity assessment, mean deviations of judges’ difficulty scores, the Kendall’s coefficient of concordance W and ANOVA eta-squared values were calculated. Overall, the results in terms of consistency (Cronbach’s alpha mostly above 0.90) and reliability (intra-class correlations for single and average measures above 0.70 and 0.90, respectively) were satisfactory, in the first and third parts of the ranking on all apparatus. The medium level gymnasts, those in the second part of the ranking, had inferior reliability indices and highest score dispersion. In this part, the minimum of corrected item-total correlation of individual judges was 0.55, with most values well below, and the matrix for between-judge correlations identified remarkable inferior correlations. These findings suggest that the quality of difficulty judging in rhythmic gymnastics may be compromised at certain levels of performance. In future, special attention should be paid to the judging analysis of the medium level gymnasts, as well as the Code of Points applicability at this level.
Planning Training Loads for The 400 M Hurdles in Three-Month Mesocycles Using Artificial Neural Networks
Authors: Przednowek Krzysztof , Iskra Janusz , Wiktorowicz Krzysztof , Krzeszowski Tomasz , Maszczyk Adam 
Published: December 2017

Abstract
This paper presents a novel approach to planning training loads in hurdling using artificial neural networks. The neural models performed the task of generating loads for athletes’ training for the 400 meters hurdles. All the models were calculated based on the training data of 21 Polish National Team hurdlers, aged 22.25 ± 1.96, competing between 1989 and 2012. The analysis included 144 training plans that represented different stages in the annual training cycle. The main contribution of this paper is to develop neural models for planning training loads for the entire career of a typical hurdler. In the models, 29 variables were used, where four characterized the runner and 25 described the training process. Two artificial neural networks were used: a multi-layer perceptron and a network with radial basis functions. To assess the quality of the models, the leave-one-out cross-validation method was used in which the Normalized Root Mean Squared Error was calculated. The analysis shows that the method generating the smallest error was the radial basis function network with nine neurons in the hidden layer. Most of the calculated training loads demonstrated a non-linear relationship across the entire competitive period. The resulting model can be used as a tool to assist a coach in planning training loads during a selected training period.