bluuebunny/crossref_metadata_2025_split huggingface dataset:
El Impacto del Metaverso en Educación Superior: Evaluación de los Entornos Inmersivos para mejorar el Aprendizaje y la Interacción Estudiantil
Authors: Loján Carrión María del Cisne , Torres Torres Olga Libia , Sancho Aguilera David , Romero Paguay José Antonio 
Published: October 2024

Este estudio analiza la efectividad del metaverso en el aprendizaje y la interacción educativa mediante un enfoque mixto basado en encuestas y entrevistas a estudiantes y docentes. El objetivo fue determinar el impacto de los entornos inmersivos en la adquisición de conocimientos y la dinámica de interacción. Los datos obtenidos evaluaron dos áreas clave: la efectividad del metaverso en el aprendizaje y su influencia en la interacción educativa. Los resultados muestran una tendencia positiva, con una valoración promedio de 4.32 para su impacto en el aprendizaje y 4.10 en la interacción, lo que refleja una percepción favorable hacia el metaverso como herramienta educativa. Estos hallazgos indican que el metaverso mejora la comprensión y retención de conceptos, así, como interacción y colaboración entre estudiantes. Las conclusiones subrayan la importancia de integrar tecnologías inmersivas en las estrategias pedagógicas, sugiriendo que el metaverso puede generar experiencias educativas más dinámicas y efectivas. Se recomienda seguir investigando su impacto a largo plazo en diversos contextos educativos y en el desarrollo de competencias clave. Sin embargo, su implementación requiere una planificación detallada, inversión en infraestructura y capacitación continua. Con una integración adecuada, el metaverso puede contribuir significativamente a mejorar la calidad de la enseñanza, facilitando un aprendizaje interactivo y adaptado a las necesidades del siglo XXI.
Pelatihan Pengolahan Pupuk Organik Cair Dari Limbah Sayur di Desa Ngampel Wetan Kabupaten Kendal
Authors: Fajar Dimas Rizqi , Prasasti Anggun Niken , Afiqoh Fadhila Aulia Nur , Respati Iklima Nur , Sari Betty Fitria Nita , Prastyo Irman Said 
Published: October 2024

Training on processing liquid organic fertilizer from vegetable waste in Ngampel Wetan Village, Kendal, was conducted to increase community awareness and skills in utilizing household waste, especially vegetable waste, as a basic ingredient for making liquid organic fertilizer. This activity was motivated by the community's dependence on inorganic fertilizers in agriculture, so the potential of liquid organic fertilizer can be applied to farmers in Ngampel Wetan Village. With this training, the community is expected to be able to reduce dependence on chemical fertilizers by switching to organic fertilizers that are safer and more economical. The method used in processing vegetable waste as liquid organic fertilizer, observation, theory, product targets, implementation, and evaluation aims to solve problems in Ngampel Wetan Village, Ngampel District, Kendal Regency. It is hoped that with this training, the community of Ngampel Wetan Village can utilize vegetable waste into liquid organic fertilizer and utilize it in agricultural activities so that liquid organic fertilizer can overcome the problems of waste and limited fertilizer.

Pelatihan pengolahan pupuk organik cair dari limbah sayur di Desa Ngampel Wetan, Kendal, dilakukan guna meningkatkan kesadaran dan keterampilan masyarakat dalam memanfaatkan limbah rumah tangga, khususnya limbah sayur, sebagai bahan dasar pembuatan pupuk organik cair. Kegiatan ini dilater belakangi oleh ketergantungan masyarakat terhadap penggunaan pupuk anorganik dalam bidang pertanian, maka potensi pupuk organik cair dapat diaplikasikan ke para petani di Desa Ngampel Wetan. Pelatihan pupuk organik cair kepada masyarakat diharapkan bisa mengurangi ketergantungan pada pupuk kimia dengan beralih ke pupuk organik yang lebih aman dan ekonomis. Metode yang digunakan pengolahan limbah sayur sebagai pupuk organik cair yaitu observasi lapangan, teori, sasaran produk, pelaksanaan, dan evaluasi bertujuan untuk memberikan solusi atas permasalahan di Desa Ngampel Wetan Kecamatan Ngampel Kabupaten Kendal. Diharapkan, dengan adanya pelatihan ini, masyarakat Desa Ngampel Wetan dapat memanfaatkan limbah sayuran menjadi pupuk organik cair dan memanfaatkannya dalam kegiatan pertanian, sehingga pupuk organic cair dapat mengatasi permasalahan sampah dan keterbatasan pupuk
POTENCIALIDADES DE UM LIVRO DIGITAL INTERATIVO PARA O DESENVOLVIMENTO DA LEITURA E PRODUÇÃO TEXTUAL
Authors: Araújo Emília Neves Ortiz 
Published: October 2024

Este trabalho é uma releitura e análise dos resultados e da transformação alcançada pelo livro digital interativo Reconte - Lendo Contos, Reescrevendo Pontos desenvolvido durante a pesquisa de mestrado através do Programa de Mestrado Profissional em Letras – PROFLETRAS. Trata-se de um ambiente virtual de aprendizagem em formato livre e aberto EPUB, que utiliza diversas TDIC para o aprimoramento da leitura e produção textual. As interfaces do livro são compostas por animações, indicações de leituras de contos, links de acesso a vídeos e sites, bem como questionários interativos. A estratégia didática enfatiza dimensões sociais das temáticas abordadas nas obras selecionadas, assim como aspectos semânticos e elementos de coesão e coerência textuais. Nesse sentido, o referido produto educacional se configura como ferramenta motivacional para o desenvolvimento das práticas de leitura literária e produção textual escrita e aproxima o ensino-aprendizagem de seus conteúdos do contemporâneo perfil de alunos - “nativos digitais”. O público da amostragem desta pesquisa é composto por alunos do fundamental II. Metodologicamente categorizamos nossa análise em dois eixos: contribuições na superação das necessidades relacionadas à leitura e escrita e aspectos motivacionais do uso de TDIC. Tais resultados são discutidos, tomando como base, respostas dadas pelos participantes da pesquisa. A base teórica fundamenta-se em autores como Araujo (2017), Kenski (2013), Rojo (2012), Santaella (2017).
Analisis Pengaruh Nilai Tambah Ekonomi (Eva) Dan Inflasi Terhadap Pajak Penghasilan Badan Terutang
Authors: Kasih Ekawahyu , Manikam Ratna Mutu 
Published: October 2024

Penelitian ini bertujuan untuk menganalisis pengaruh nilai tambah ekonomi (EVA) dan inflasi terhadap pajak penghasilan badan terutang pada perusahaan yang terdaftar pada sektor indeks LQ 45 di Bursa Efek Indonesia. Sampel penelitian ini diambil dari 45 perusahaan yang sahamnya termasuk dalam sektor indeks LQ 45 periode Januari 2006 sampai dengan Desember 2009, terpilih 9 perusahaan sebagai sampel yang merupakan saham yang listing dan periode penelitiannya terus menerus masuk dalam indeks LQ 45 di Bursa Efek Indonesia selama periode penelitian yang dipilih berdasarkan dari purposive random sampling. Penelitian yang digunakan adalah time series dengan data penelitian selama 4 tahun dan alat bantu analisis SPSS 17.0 dengan beberapa metode pengujian asumsi klasik dan regresi linier berganda dalam menganalisis data. Berdasarkan pengujian simultan bahwa nilai tambah ekonomi (EVA) dan inflasi berpengaruh secara signifikan terhadap pajak penghasilan badan terutang pada perusahaan yang terdaftar pada sektor indeks LQ 45. Hal ini ditunjukkan dari besarnya nilai Fhitung lebih besar dari Ftabel (3,380 > 3,2849) dan nilai signifikannya dibawah 0,05. Berdasarkan pengujian parsial bahwa nilai tambah ekonomi (EVA) berpengaruh secara signifikan terhadap pajak penghasilan badan terutang pada perusahaan yang terdaftar pada sektor indeks LQ 45. Hal ini ditunjukkan dari besarnya nilai thitung lebih besar dari ttabel (2,596 > 2,0345) dan nilai signifikan sebesar 0,014 sedangkan inflasi tidak berpengaruh terhadap pajak penghasilan badan terutang karena besarnya nilai thitung lebih kecil dari ttabel (0,201 < 2,0345) dan nilai signifikannya sebesar 0,842
The relationship between functional movement patterns, dynamic balance and ice speed and agility in young elite male ice hockey players
Authors: Grabara Małgorzata , Bieniec Anna 
Published: October 2024

Background
Understanding the relationship between the functional state of the musculoskeletal system and skating performance in ice hockey players is essential, as it can provide valuable insights for the development of training programs tailored to the specific needs of athletes. This study investigated the relationship between functional movement patterns, dynamic balance, and ice speed and agility in young elite male ice hockey players.

Methods
The study involved sixty elite male ice hockey players aged 14 to 18 years, with an average age of 15.9 ± 0.85 years and training experience ranging from 7 to 9 years. Functional movement patterns were evaluated using the Functional Movement Screen™ (FMSTM). Dynamic balance was assessed using the lower quarter Y-Balance test (YBT-LQ). Fitness tests on ice were conducted using a professional Smart Speed measurement system.

Results
Negative correlations were found between the in-line lunge and the results of the 5-m forward (rho = −0.31, p = 0.018) and 5-m backward (rho = −0.27, p = 0.040), as well as between the hurdle step and the 30-m forward skating test result (rho = −0.26, p = 0.043). Positive correlations were observed between shoulder mobility and both forward (5-m: rho = 0.27, p = 0.035) and backward skating results (5-m: rho = 0.35, p = 0.006; 30-m: rho = 0.26, p = 0.047), and between active straight leg rise and both the 5-m forward skating (rho = 0.38, p = 0.002) and agility tests (rho = 0.39, p = 0.002). The study also revealed positive correlations between the magnitude of asymmetries in the anterior reach distance of the right and left legs and the results of 5-m forward (rho = 0.34, p = 0.009) and backward skating (rho = 0.32, p = 0.013). Additionally, a positive correlation was found between the agility test and the magnitude of asymmetries in the posteromedial reach distance (r = 0.32, p = 0.012) as well as the composite YBT score (r = 0.28, p = 0.031). Negative correlations were found between normalized reach distances in the YBT-LQ and performance outcomes in both forward and backward skating, as well as in the agility test, indicating that greater reach distance corresponds to faster skating.

Conclusions
These findings suggest the potential impact of balance and hip mobility on skating speed and agility and emphasize the importance of symmetry for optimal performance among ice hockey players.
The characteristics and associations between trait and state time perspective in adolescents with depression: a questionnaire and sandplay study
Authors: Ren Hanlin , Zhang Qing , Rong Donghuan , Zhang Yating , Ren Yanzhen , Li Xiaobao 
Published: October 2024

Background
Time perspective is strongly associated with depression. However, the characteristics and associations between trait and state time perspective in adolescents with depression remain unknown.

Methods
A total of 211 adolescents with depression (mean age: 14.60 ± 1.69 years) and 215 healthy controls (mean age: 14.66 ± 1.73 years) were selected and assessed using the Chinese version of the Zimbardo Time Perspective Inventory to quantify their trait time perspective. Thirty adolescents were randomly selected from each group to create nine-grid sandplay productions to assess their state time perspective.

Results
(1) Regarding the trait time perspective, depressed adolescents scored significantly higher on past negative, present fatalistic, present impulsive, and deviation-balanced time perspective (p < 0.001) and significantly lower on past positive and future (p < 0.05) compared to the control group. (2) In terms of state time perspective, depressed adolescents showed a significantly higher number of squares related to past negative, present negative, and future negative in their nine-grid sandplay productions compared to the control group (p < 0.01).Conversely, they had significantly fewer squares associated with past positive, present positive, future positive than the control group (p < 0.05). (3) Past negative, present fatalistic, and deviation from balanced time perspective traits were negatively correlated with positive state time perspective and positively correlated with negative state time perspective. Past positive and future traits were positively correlated with positive state time perspective and negatively correlated with negative state time perspective.

Conclusion
Adolescents with depression are characterized by dwelling on the past, having a severely negative attitude toward the past, being pessimistic about the future, and having a tendency to blame fate or external forces for their problems. In the future, standardized methods for measuring state time perspective should be further explored, as well as the effectiveness of the nine-grid sandplay, for improving time perspective in patients with depression.
Long-term monitoring of arboreal mammals in coastal reserves on the south coast of New South Wales
Authors: Daly Garry , Craven Philip , Bryant Jeff , Senior Chris , Smith Michael , Mahony Michael 
Published: October 2024

ABSTRACT
Replicated systematic surveys were conducted for arboreal mammals in several reserves on the south coast of New South Wales between 1995 and 2023. Nine species were detected including the Yellow-bellied Glider Petaurus australis, Southern Greater Glider Petauroides volans, Squirrel Glider Petaurus norfolcensis and Eastern Pygmy Possum Cercatetus nanus which are listed on the Biodiversity Conservation Act (2016) and the Environment Protection and Biodiversity Conservation Act (1999). The Southern Greater Glider population at Seven Mile Beach National Park (NP) is isolated as a consequence of clearing for agriculture but the population did not decline during the survey period. Greater Glider populations in Conjola NP, the Jervis Bay area, Meroo NP and Murramarang NP suffered severe declines in abundance and distribution during the monitoring period. Except for Seven Mile Beach, there has been a sharp decline in the abundance of Southern Greater Gliders in the coastal reserves surveyed. There was limited recovery of Southern Greater Glider in Meroo NP and Murramarang NP after the 2018-20 drought that culminated in the 2020 Currowan wildfire. The long-term persistence of the Southern Greater Glider and Yellow-bellied Glider in the Jervis Bay area, Corramy RP, Conjola NP, Meroo NP and Murramarang NP is not assured as they may be isolated because of urban developments, clearing for agriculture, private forestry, roads and electricity easements. The increased risk of wildfire due to climate change threatens the viability of these populations.
Auslegungsfragen im Rahmen des qualifizierten Mitwirkungsverlangens in der Außenprüfung gem. § 200a AO
Authors: Zieglmeier Moritz 
Published: October 2024

Zusammenfassung
Das qualifizierte Mitwirkungsverlangen wird den Rechtsanwender - sowohl auf Seite der Finanzverwaltung als auch auf Seite der Steuerpflichtigen - vor Herausforderungen stellen. Gerade im Hinblick auf den zum Teil stark auslegungsbedürftigen Wortlaut des § 200a AO ergeben sich Unklarheiten. Diese Auslegungsspielräume werden nachfolgend analysiert und Lösungsmöglichkeiten hierzu aufgezeigt.
Aktuelle Entwicklungen im europäischen Datenrecht
Authors: Henke Hannes 
Published: October 2024

Zusammenfassung
Aufgrund der rasanten Entwicklungen der Datenwirtschaft hat sich das europäische Datenrecht in den letzten Jahren zu einer zentralen Säule des europäischen Wirtschaftsrechts entwickelt. Während der europäische Gesetzgeber vermehrt den Zugang zu Daten zur Förderung von Innovationen in den Fokus rückt (A.), bleibt die Rechtsprechung des EuGH von Fragen zum Schutz personenbezogener Daten geprägt (B.). Die folgende Übersicht soll die wesentlichen Entwicklungen des europäischen Datenrechts für den Zeitraum von August 2023 bis Juli 2024 darstellen.
Anmerkungen zum Diskussionsentwurf eines Mindeststeueranpassungsgesetzes
Authors: Altenburg Nadia C. , Benzinger Lukas J. , Scherr Julius U. 
Published: October 2024

Zusammenfassung
Der folgende Beitrag bietet einen Überblick über den Diskussionsentwurf des Mindeststeueranpassungsgesetzes und dessen erste Einordnung. Zu den zentralen Änderungen des Entwurfs zählen die Klarstellung, dass für den CbCR-Safe-Harbour auch Informationen aus Reporting Packages als qualifizierte Rechnungslegungsinformationen gelten. Ebenfalls wurde u.a. die Einbeziehung aktiver latenter Steuern bei der Ermittlung der erfassten Steuern - selbst wenn das Wahlrecht nach § 274 Abs. 1 Satz2 HGB nicht ausgeübt wurde - geregelt. Darüber hinaus werden in dem Beitrag bislang unberücksichtigte Aspekte angesprochen, die ebenfalls im Gesetzgebungsverfahren berücksichtigt werden sollten.
Anwendung des Abgeltungsteuerregimes auf Gewinne aus der Veräußerung bzw. Rückzahlung von Gesellschafterfremdfinanzierungen
Authors: Cloppenburg Sebastian 
Published: October 2024

Zusammenfassung
In zwei Entscheidungen vom 30.11.2022 zum sog. Bondstripping befasste sich der BFH u.a. mit der Frage, ob Verluste aus der Veräußerung von Anleihemänteln an eine Kapitalgesellschaft, an der der Veräußerer i.S.v. § 32d Abs. 2 Nr. 1 Satz 1 Buchst. b EStG beteiligt ist, dem gesonderten Tarif i.S.v. § 32d Abs. 1 EStG unterfallen. In einer weiteren Entscheidung vom selben Tag äußerte sich der BFH darüber hinaus zur Anwendung von § 32d Abs. 2 Nr. 1 Satz 1 Buchst. b EStG auf Gewinne aus der Rückzahlung von Gesellschafterfremdfinanzierungen gem. § 20 Abs. 2 Satz1 Nr.7 EStG. Diese Urteile bezogen sich zwar auf die Rechtslage vor der Ergänzung von § 32d Abs.2 Nr. 1 Satz 1 Buchst. b EStG um das Erfordernis des Betriebsausgaben- bzw. Werbungskostenabzugs beim Schuldner der Kapitalerträge. Gleichwohl können insbesondere aus der letztgenannten Entscheidung Rückschlüsse auf die Behandlung von Gewinnen bzw. Verlusten aus der Veräußerung bzw. Beendigung von Gesellschafterfremdfinanzierungen unter Geltung der aktuellen Rechtslage gezogen werden. Auf Grundlage dieser Entscheidungen kann insbesondere argumentiert werden, dass Gewinne aus der Veräußerung bzw. Rückzahlung von Gesellschafterfremdfinanzierungen in voller Höhe lediglich mit dem Abgeltungsteuersatz i.H.v. 25 % (zzgl. Solidaritätszuschlag) erfasst werden.
Postrechtsmodernisierungsgesetz und Umsatzsteuer – Praktische Auswirkungen der Neuregelung auf die Steuerbefreiung des § 4 Nr. 11b UStG: Postdienstleistungen im Wandel?
Authors: Endres-Reich Daniela , Hamrik Alina 
Published: October 2024

Zusammenfassung
Das Gesetz zur Modernisierung des Postrechts (Postrechtsmodernisierungsgesetz - PostModG) vom 15.7.2024 (BGBl. I 2024, Nr. 236 v. 18.7.2024) soll das Postrecht maßgeblich modernisieren. Neben Änderungen im Kerngeschäft der Post- und Paketzustellung, z.B. der Änderung von Brieflaufzeiten oder Kennzeichnungspflichten von Paketen, bringt das PostModG aber auch in umsatzsteuerrechtlicher Sicht entscheidende Änderungen des § 4 Nr. 11b UStG mit sich. Die umsatzsteuerrechtlichen Auswirkungen und erste praktische Besonderheiten der Aufnahme sog. Teilleistungen in den Katalog der Universaldienstleistungen soll nachfolgender Beitrag aufzeigen.
Dynamics of nitrate concentration‐discharge patterns in an urban watershed
Authors: Duncan Jonathan M. , Welty Claire , Kemper John T. , Groffman Peter M. , Band Lawrence E. 
Published: July 2017

AbstractConcentration‐discharge (c‐Q) relations have been used to infer watershed‐scale processes governing solute fluxes. Prior studies have documented inconsistent concentration‐discharge patterns at the storm‐event scale driven by changes in end‐member concentrations. Other studies have evaluated c‐Q data from all periods in a composite fashion to quantify chemostasis (relatively invariant changes in concentration over several orders of magnitude variation in streamflow). Here we examine 3 years of high‐frequency nitrate and discharge data (49,861 data points) to complement 14 years of weekly data (699 data points) for an urban stream in Baltimore, MD, U.S. to quantify c‐Q relationships. We show that these relationships are variable through time and depend on the temporal scale at which they are investigated. On a storm‐event scale, the sensor data exhibit a watershed‐specific dQ/Q threshold when storms switch from counter‐clockwise to clockwise c‐Q behavior. On a seasonal scale, we show the influence of hydrologic variability and in‐stream metabolism as controls on stream nitrate concentrations and fluxes. On a composite scale, we evaluate the c‐Q data for chemostasis using analysis of both c‐Q slopes and CVc/CVQ, as a function of time. The slopes of c‐Q data for both long‐term weekly and high‐frequency data sets are in close agreement on an annual basis and vary between dry and wet years; the CVc/CVQ analysis is less sensitive to hydroclimate variability. This work highlights the value of both long‐term and high‐frequency c‐Q data collection for calculating and analyzing solute fluxes.
Organic Electrodes and Communications with Excitable Cells
Authors: Harris Alexander R. , Wallace Gordon G. 
Published: July 2017

AbstractElectrodes can provide information on neural function and stimulate neural activity. These neural electrodes can provide remarkable benefit to people suffering physical trauma or neural disease. Traditional metal electrodes have shortcomings related to poor biostability, cytocompatibility, and a rigid structure that maps poorly to tissue. Organic conductors can be formed with various chemical and physical properties to create improved electrode‐neural interfaces. The processability of organic conductors enables their use in advanced fabrication methods. This review details the use of graphene, carbon nanotubes, and conducting polymers for neural interfacing. Construction of novel neural electrode architectures via advanced fabrication processes is also addressed.
Synergic Interface Optimization with Green Solvent Engineering in Mixed Perovskite Solar Cells
Authors: Bu Tongle , Wu Lan , Liu Xueping , Yang Xiaokun , Zhou Peng , Yu Xinxin , Qin Tianshi , Shi Jiangjian , Wang Song , Li Saisai , Ku Zhiliang , Peng Yong , Huang Fuzhi , Meng Qingbo , Cheng Yi‐Bing , Zhong Jie 
Published: July 2017

AbstractOrganic–inorganic hybrid halide perovskite solar cells (PSCs) have recently drawn enormous attentions due to their impressive performance (>22%) and low temperature solution processability (<150 °C). Current solution process involves application of a large amount of toxic solvents, such as chlorobenzene, which is heavily employed in both the perovskite layer and the hole transport layer (HTL) deposition. Herein, this study employs green solvent of ethyl acetate for engineering efficient perovskite and HTL layers, which enables a synergic interface (perovskite/HTL) optimization. A champion efficiency of 19.43% is obtained for small cells (0.16 cm2 with mask) and over 14% for large size modules (5 × 5 cm2). The PSCs prepared from the green solvent engineering demonstrate superior performance on both efficiency and stability over their chlorobenzene counterparts. These enhancements are ascribed to the in situ inhibition on carrier recombination induced by interfacial defects during the solution processing, which enables about 2/3 reduction of calculated recombination rate. Thus, the green solvent route shows the great potential toward environmental‐friendly manufacturing.