bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Critical Analysis of the Corporate Alternative Minimum Tax
Authors: Polk Ryan C. , Lawson James G. , Gillette Davidson B. 
Published: February 2024

ABSTRACT
The corporate alternative minimum tax, enacted as part of the 2022 Inflation Reduction Act, intends to impose a minimum level of taxation on profitable large corporations using financial statement income as a tax base. Although both alternative tax bases and the usage of financial statement income in taxes have a long history in the United States, the tax represents a substantial change in the current corporate tax law. Although the corporate alternative minimum tax is predicted to raise billions of dollars from a small subset of the largest corporations, its design raises concerns about long-term efficacy. In this article, we summarize the development of the corporate alternative minimum tax in light of its historical predecessors and compare its design against accepted standards of good tax policy, ultimately identifying multiple inadequacies in its construction and implementation. We conclude by making policy recommendations.
JEL Classifications: H21; H25; K34.
Experimentos, elaboração e reelaborações na construção da teoria eletromagnética: linhas fisica de força, campos, paramagnetismo e diamagnetismo
Authors: Alves dos Reis João Batista 
Published: February 2024

Resumo

Este estudo objetivou basicamente identificar as trilhas e reflexões nas interfaces da pesquisa aplicada em História da Ciência e Ensino, sobre os procedimentos teórico-experimentais na Royal Institution of Great Britain (RI), Londres de 1831 a 1854. Enfoque principal: a doutrina e a natureza dos experimentos de Michael Faraday (1791-1867) relativos às questões do uso de modelos, argumentação e das investigações presentes no Experimental Researches in Electricity (ERE), e na Lecture Observations on Mental Education (1854) e dois capítulos do autor deste estudo, intitulados: “Michael Faraday: diferentes formas de pensar o experimento” e “ ‘Anomalias de Polaridade’, novas linguagens, a ‘físico-química’, luz e o ‘efeito coloidal’ em Michael Faraday”. Visando compatibilizar as interfaces das tendências didático-pedagógicas no Ensino e as perspectivas em História da Ciência, estratégias para a inserção da História da Ciência e Ensino, em cursos de Licenciatura e Bacharelado ênfase no estudo da estrutura e construção da teoria eletromagnética, ou seja, da importância das linhas de força física, dos campos elétrico e magnético, do paramagnetismo e diamagnetismo. Intensificou-se atenção a uma espécie de geometria rudimentar dinâmica, enfática e utilitária, avaliando as configurações e comportamento inerentes aos experimentos metodologicamente submetidos às linhas imaginárias das forças eletromagnéticas. Processos interativos, diálogos planejados, e multidisciplinares, ministrados em 4 (quatro) blocos de 15 (quinze) minutos cada e duas etapas de discussão aberta aos grupos participantes sobre a interpretação de uma fase teórica sob o olhar das emoções entre História da Ciência e Ensino para a inserção dos embasamentos teóricos, linguagem direta, dinâmica e contextualizada.

Palavras-chave: Eletromagnetismo; História da Ciência e Ensino; Michael Faraday
Combination of Osmotic Dehydration and Further Drying to Improve the Quality of Dried Carrots
Authors: Ranti Ranti - , Nelwan Leopold Oscar , Darmawati Emmy - 
Published: February 2024

The food industry needs carrots as a processed product for dry products using drying technology to maintain product quality. The aim of the research was to examine the effect of osmotic dehydration temperature with ternary solution on the quality of carrots. The treatments studied were osmotic media temperatures of 25°C and 50°C combined with oven drying and infrared until the water content reached ±10%. Parameters measured after osmotic dehydration were loss of water and increase in solids, quality parameters after further drying were water content and post-storage quality parameters were carotenoids and rehydration test. The dehydration treatment resulted in a reduction of water of 27.25%-44.24% and addition of solids of 15.37%- 18.31%. The initial water content of carrots before osmotic treatment was 90%, the water content after osmotic at 25°C was 65.72% and 50°C was 63.29%. Combination of osmotic with oven requires 22-24 hours of drying time while infrared requires 8- 10 hours of drying time. The best carotenoid value was osmotic dehydration at 25°C followed by an oven or infrared with a value of 32.95(mg/100g)–31.94(mg/100g). Whereas at 50°C the rehydration values were in the range 271.14%-301.42% Keywords: Carrots, Infrared drying, Osmotic dehydration, Osmotic solution, Oven drying
Design and Examination of Yogurt Maker Machine with Sensor Temperature DS18B20
Authors: Yunita Dewi , Nurazis Alfi Syahri , Juanda Juanda , Nasution Indera Sakti , Satriana Satriana 
Published: February 2024

Many commercial yogurt brands do not have a minimum total lactic acid bacteria count (107 CFU/g) due to long distribution with inappropriate storage condition. This leads local producers to produce yogurt. However, commercial yogurt maker machines commonly have a low capacity of 0.5 to 2 L. This study aims to design a yogurt maker machine with a capacity of 15 L with a temperature setting of 37 – 45 ℃. The design and flow system were conducted by arranging the electronic components consisting of 5V 4 channel relay, ESP32 module, DS18B20 temperature sensor, RTC, 12V fan (along with 12 VDC connecting components), 220V heater, 20×4 LCD and plugs (adapter) 220 VAC cable. The yogurt maker machine was evaluated for accuracy of temperature readings (DS18B20 sensor and thermometer), response to incubation time and plain yogurt making. The T-Test was used to compare the differences between the two types of sensors measuring instruments. The results showed that the accuracy of temperature readings using the DS18B20 sensor was better than a thermometer, with a distance scale of 0.35-0.75 ℃ (P-value ≤ 0.05). Temperature testing using milk can be carried out with a temperature range of 37-45 ℃ for 12 h. Keywords: DS18B20, Temperature, Yogurt maker machine, Sensors
Technology as a Threat or a Solution? The Challenges of Responding to Synthetic Media
Authors: Kalpokas Ignas , Šalaševičiūtė Vaiva , Lipskė Monika 
Published: February 2024

Abstract
Synthetic media – defined as text, audio, images, and video content or entire 2D or 3D environments generated by AI-enabled tools – are currently at the center of public attention. While benevolent applications of such technologies abound, the negatives attract significantly more debate. While some of such uses tap into existing fears of disinformation and related threats, others pertain to qualitatively new harms, such as non-consensual synthetic pornography. Of particular note is synthetic media’s capacity to democratize content creation, for better or worse. Ultimately, such concerns lead to calls for policing synthetic media in terms of its automatic detection and removal. Nevertheless, such reliance on technological solutions has at least two undesirable effects: first, further concentration of power in the hands of online platforms and other technology companies and, second, ignorance of the underlying causes of nefarious uses of synthetic media. In this sense, generation of harmful content is best seen not as a standalone problem but as a symptom of underlying deeper – cultural – trends. As part of seeking a solution, this article traces some of the roots of nefarious synthetic content, ranging from non-consensual pornography to disinformation to toxic masculinity cultures and the insecurities atttendant to it.
Terminating an Employment Contract at the Employer’s Will: Does Expensive and Simple Mean Safe? Lithuanian Model
Authors: Bartninkas Marius 
Published: February 2024

Abstract
This paper aims to reveal the nature, specifics and limits of application of one of the legal grounds for termination of employment relationships established in the labour law of the Republic of Lithu ania – termination of the employment contract at the employer’s will. The analysis tests the hypothesis that the goal of increasing flexibility by simplifying the termination of employment relations, which was set at the initiation of the reform of the legal regulation, was not achieved. The presumption is put forward that this ground for terminating the employment contract is neither new nor safely applicable, and the benefits of relatively simplified procedural requirements do not outweigh increased financial burden. To reveal the impact of statutory amendments in question on the regulation of termination of employment relations in Lithuania, the historical background and the impact of obligations established in international documents on it are assessed, key indicators (such as legal grounds, procedural requirements, burden of proof and order of its distribution, etc.) are identified, and the relevant case law is examined.
Restrictive Measures as a Way of Preventing Domestic Violence: The Experience of Ukraine
Authors: Bondarenko Olha , Utkina Maryna , Shcherbak Nadiia 
Published: February 2024

Abstract
This article elucidates the meaning and indicators of restrictive measures applied to individuals who have committed domestic violence, as well as the peculiarities of their implementation during wartime conditions. Additionally, it provides a comparative legal characterization of restrictive measures in Ukraine in various jurisdictions based on the categorization of legal systems. The article provides the authors’ interpretation of the “restrictive measures” concept, outlining its characteristics and types, and evaluating its efficacy in Ukraine.
From Rhetoric to Reality: Lithuania’s Total Defence Response to Russian Threats
Authors: Rogulis Dovydas 
Published: February 2024

Abstract
This research delves into Lithuania’s response to the perceived threat from Russia and the practical implementation of its total defence approach. Key political figures, including the President, Prime Minister, Minister of National Defence, and Chairman of the National Security and Defence Committee, are scrutinized using securitization theory. The study explores how these actors frame total defence as an urgent response to an existential threat and analyses both their discourse and tangible actions from 2020 onwards. Distinct approaches among political figures emerge, with the President prioritizing communication, the Minister of Defence emphasizing tangible improvements, and the Chairman of the NSDC acting as a driving force. Despite increased military spending, the involvement of society in national defence—integral to the total defence strategy—remains limited. Factors contributing to this limitation include unclear leadership, insincere rhetoric, bureaucratic obstacles, and the initial unpreparedness of the Armed Forces to integrate civilians. The study underscores the critical need for genuine commitment and leadership to achieve meaningful breakthroughs in Lithuania’s total defence approach. While politicians employ securitization and public discourse to align with public sentiment and present themselves as problem solvers, the actual progress in engaging the public and the private sector remains limited. The discrepancy between discourse and material implementation suggests that a more substantial commitment is essential for effective societal involvement in national defence, making it clear that symbolic gestures fall short of achieving impactful results in Lithuania’s total defence approach.
Navigating Corporate Responsibility: Unveiling the ‘Purpose’ as the Fourth P in Elkington’s 3Ps Model
Authors: Omazić Mislav Ante 
Published: February 2024

AbstractIn today’s business world, there is a growing recognition of the need for companies to be conscious of their social and environmental impact, aligning with the European Union’s goal of becoming a zero-impact continent by 2050. Businesses are now seen as key players in this transformation, moving away from traditional economic models. The contemporary framework underscores ignoring societal and environmental impacts is no longer viable. In this transformative era, a notable paradigm shift is evident as businesses shift from solely maximizing profits to optimizing them, balancing financial success with societal and environmental benefits. This change marks a departure from the traditional focus on just the bottom line, highlighting the dual role of companies as both profit-oriented and key drivers of positive societal change. This paradigm underscores a symbiotic relationship between profitability and positive societal impact, echoing the EU’s sustainable and responsible business paradigm vision. This narrative posits the EU as a trailblazer, spearheading a collective effort to harness the transformative potential of the business sector in realizing a zero-impact future by 2050. The paper aims to expand Elkington’s 3Ps model (People, Planet, Profit) and stakeholder theory by introducing ‘Purpose’ as a crucial fourth dimension, emphasizing the importance of a company’s underlying motives and values in shaping sustainable and responsible business practices. This paper reveals that integrating ‘Puropse’ into business models aligns with contemporary environmental and social governance standards and significantly enhances stakeholder engagement, fostering a more resilient corporate ecosystem.
Perception of the Local Population on the Effects of Tourism: A Case Study of the City of Šibenik
Authors: Nikolić Helena , Bura Sara 
Published: February 2024

Abstract
Tourism represents an important determinant of global recognition and regional growth and development of the Republic of Croatia, especially the coastal part of the country. However, there is no doubt that any tourism activity has strong economic, socio-cultural, social, and environmental effects. Mass tourism brings numerous advantages. However, the growing concentration of tourists also leads to negative effects, of which residents are the most affected. Šibenik is a tourist town whose development is primarily based on tourism, and this destination, due to its centuries-old history and geographic location, is attractive to tourists. This paper aims to investigate the extent to which tourism affects the quality of life of the local population based on a preliminary survey of a sample of residents of the city of Šibenik. This paper aims to investigate in detail the practical aspects of tourism. The respondents’ perceptions and tourism’s real, tangible, and measurable effects will be analyzed to draw valuable conclusions. This approach enables a deeper understanding of the impact of tourism on various aspects of society and the environment.
General laws of funding for scientific citations: how citations change in funded and unfunded research between basic and applied sciences
Authors: Coccia Mario , Roshani Saeed 
Published: February 2024

Abstract

Purpose
The goal of this study is to analyze the relationship between funded and unfunded papers and their citations in both basic and applied sciences.

Design/methodology/approach
A power law model analyzes the relationship between research funding and citations of papers using 831,337 documents recorded in the Web of Science database.

Findings
The original results reveal general characteristics of the diffusion of science in research fields: a) Funded articles receive higher citations compared to unfunded papers in journals; b) Funded articles exhibit a super-linear growth in citations, surpassing the increase seen in unfunded articles. This finding reveals a higher diffusion of scientific knowledge in funded articles. Moreover, c) funded articles in both basic and applied sciences demonstrate a similar expected change in citations, equivalent to about 1.23%, when the number of funded papers increases by 1% in journals. This result suggests, for the first time, that funding effect of scientific research is an invariant driver, irrespective of the nature of the basic or applied sciences.

Originality/value
This evidence suggests empirical laws of funding for scientific citations that explain the importance of robust funding mechanisms for achieving impactful research outcomes in science and society. These findings here also highlight that funding for scientific research is a critical driving force in supporting citations and the dissemination of scientific knowledge in recorded documents in both basic and applied sciences.

Practical implications
This comprehensive result provides a holistic view of the relationship between funding and citation performance in science to guide policymakers and R&D managers with science policies by directing funding to research in promoting the scientific development and higher diffusion of results for the progress of human society.
Evaluation of the effect of several moisturizing creams using the low frequency electrical susceptance approach
Authors: Bari Dindar S. , Ali Zana K. , Hameed Soleen A. , Yacoob Aldosky Haval Y. 
Published: February 2024

Abstract
Moisturizers are cosmetic compounds designed to increase the moisture content of the skin. There are many types of these products in the market making it difficult for consumers to select the most effective moisturizer according to their age and gender. Hence, the aim of this study was to evaluate the effects of different moisturizers on skin hydration as well as to figure out any dependencies of the effects of these products on age or gender-related differences. We investigated the short-term moisturizing effects of five different skin moisturizers on 60 participants by using a low frequency electrical instrument. Skin surface susceptance was recorded and compared before and after the application of moisturizers. Statistically significant differences were observed in the moisturizing effect among different types of products. However, with respect to gender and age differences, there were insignificant differences in the effects of the moisturizers. Results of this study suggest that some types of moisturizers that exist in the markets are not as effective as required, which calls for a further evaluation of the moisturizers before entering markets and offering them for sale. In addition, findings suggest that gender or age differences are perhaps not important to consider in the application of moisturizers.
Work-Life Balance in SME Sector and Large Enterprises
Authors: Czerwińska-Lubszczyk Agnieszka , Byrtek Nikola 
Published: February 2024

Abstract
The concept of Work-Life Balance (WLB), which involves finding a harmonious equilibrium between work and personal life, has gained considerable importance across the European Union. In 2019, the European Parliament adopted a directive that requires all member states to integrate the principles of WLB, aiming to promote gender equality and fair treatment in the labor market (Directive on transparent and predictable working conditions in the European Union and Directive on work-life balance for parents and carers). This perspective offers significant opportunities and potential, while also posing challenges for entrepreneurs. An analysis of the literature on the subject indicates that the issue of WLB should be analyzed in the context of company size. The main objective of the research is to analyze and evaluate WLB among employees in small and medium-sized enterprises (SMEs) and large enterprises in Poland. The main results reflect that employees of companies in Poland (both SMEs and large enterprises) indicate a wide range of tools as having, in their opinion, an impact on WLB. Companies in Poland most commonly utilize tools such as flexible working hours and hybrid work. Findings confirm that WLB is less frequently implemented in the SME sector compared to large enterprises, and that employees in large enterprises have a better maintained WLB compared to employees in the SME sector. Implementing WLB is a challenge for the SME sector.
The Era of Digitalization in Education where do Universities 4.0 Go?
Authors: Rosak-Szyrocka Joanna 
Published: February 2024

Abstract
Digitalization has revolutionized one of the most significant industries in the modern world, which is education. It has proven to be a successful and renowned strategy throughout the entire spectrum of the education industry. It has dissolved the distinction between physical and virtual distance and integrated more scientific methods for instructors to teach pupils. In order to select the most relevant studies in the digitalization field, bibliometric analysis was used, with the principal source of scientific articles selected being the academic platform Scopus. The content of 3836 research articles has been taken into consideration since 2019 and 2023. The search documents related to the “digitalization” issue are in title, abstract, and keywords. In order to highlight the structure of the scientific field, we used a content analysis, inspecting the most common words and the relationships between words. Additionally, a network of co-occurrences was taken into account. The analysis was performed using the WOSviever program. In the next part of the research, the term “digitalization” was examined in more detail. The Scopus search engine uses filters, including the terms “digitalization,” “higher,” and “education,” but is limited to key words. The content of 104 research articles has been taken into consideration since 2019 and 2023. The research results showed that the fields of technology, education, and management provide the theoretical basis for research on the digitalization of higher education. The findings also demonstrate the topic’s interdisciplinary character (as seen by publications published in several fields) and its strong relationship to concepts like online learning, digital transformation, and sustainable development. Based on the literature analysis, it can be concluded that University 4.0 will go to the smart fully digital University (University 5.0), will take care of aspects of sustainable development, and will develop teachers’ soft skills, especially emotional intelligence.
The Impact of Selected Lean Manufacturing Tools on the Level of Delays in the Production Process. A Case Study
Authors: Pawlak Szymon 
Published: February 2024

Abstract
Organizing manufacturing work in a way that minimizes delays in individual production operations is a key factor in a highly competitive market. One of the key factors to prevent delays is their correct identification and proper definition of methods to reduce their impact on selected parameters of the production process. The study presents the impact of Lean Manufacturing tools (5S, standardization and Total Productive Maintenance) on delays in the manufacturing process. A statistical analysis of the level of delays was performed, which was aimed at showing the essence of using Lean Manufacturing tools to improve the efficiency of the production process. In the example analyzed, the implementation of selected LM tools allowed for a reduction of delays related to failures by approximately 18 hours.