bluuebunny/crossref_metadata_2025_split huggingface dataset:
İşletmeler ve Vergi Stratejileri: Maliyet Azaltma ve Vergi Optimizasyonu
Authors: GEZER Murat 
Published: March 2024

Bu makalenin amacı, işletmelerin vergi stratejilerine odaklanarak maliyet azaltma ve vergi optimizasyonu konularını ele almaktır. Vergi stratejileri, işletmelerin vergi maliyetlerini minimize ederek benimsedikleri yöntemlerdir. Makalede, vergi stratejilerinin işletmeler üzerindeki etkileri incelenirken, maliyet azaltma ve vergi optimizasyonu stratejileri ayrıntılı olarak tartışılmaktadır.
Bu kapsamda, vergi maliyetlerini etkileyen faktörler açıklanmaktadır. Bu stratejiler arasında gider optimizasyonu, vergi avantajlarından yararlanma, vergi teşviklerini kullanma ve vergi avantajlı bölgelere yatırım yapma gibi unsurlar yer almaktadır. Ayrıca, bu stratejilerin işletme performansına olan etkileri de değerlendirilmektedir.
Vergi optimizasyonu stratejileri ise işletmelerin vergi yükünü en aza indirgemeyi hedefler. Makalede, vergi optimizasyonunun önemi ve izlenmesi gereken adımlar ele alınmaktadır. Bununla birlikte, vergi optimizasyonu stratejilerinin yasal ve etik boyutları da tartışılmaktadır.
Sonuç olarak, bu makale işletmelerin vergi stratejileri üzerinde odaklanarak maliyet azaltma ve vergi optimizasyonunun önemini vurgulamaktadır. İşletmelerin doğru stratejileri benimseyerek vergi maliyetlerini azaltmaları ve vergi avantajlarından maksimum düzeyde yararlanmaları, rekabetçiliklerini artırmalarına ve sürdürülebilir başarı elde etmelerine yardımcı olacaktır.
Pengembangan Potensi Anak Usia Dini
Authors: Siti Ratnawati  
Published: March 2024

Konsep pembangunan sumber daya manusia (SDM) di negara-negara maju dilaksanakan mulai dari pendidikan anak usia dini. Negara yang kehidupan ekonominya sudah mapan seperti Singapura, Jepang serta Korea Selatan hampir semua anak-anak usia dini telah terlayani dalam pendidikan PAUD. Apabila tingkat perhatian tinggi terhadap pendidikan tentulah akan menghasilkan sumber daya manusia (SDM) yang berkualitas. Berkaca pada hal tesebut tentunya Indonesia perlu mengejar pencapaian layanan pendidikan Anak usia Dini di seluruh lapisan masyarakat. Pendidikan pada anak usia dini harus dimaknai secara luas, bukan hanya pemberian pengalaman belajar, namun harus berfungsi untuk mengembangkan seluruh potensi anak secara optimal. Dalam sebuah penelitian dibidang neurologi menunjukan bahwa ketika bayi lahir struktur otak secara genetis (potensial) telah disediakan dan memiliki 100 sampai 200 milyar neuron sel otak yang siap mengelola bertrilyun-trilyun informasi. Perkembangan kecerdasan otak anak terjadi sangat pesat sekitar 50 persen otak anak berkembang seperti otak orang dewasa , inilah yang sering dikenal dengan sebutan usia emas (the golden Age) yaitu usia 0-8 tahun dan masa ini hanya terjadi satu kali dalam kehidupan seseorang. Selanjutnya di usia 8 tahun kecedasan otak akan bertambah 30 persen lagi (menjadi 80 persen). Pekembangan kecerdasan anak akan mencapai titik kulmiasi pada usia 18 tahun (remaja) berkembang sekitar 20 persennya.Disinilah tugas para orang tua atau pendidik dalam membesarkan dan mendidik anak-anak agar semua potensi yang dimiliki anak bisa berkembang secara optimal. Pengalaman selama ini menunjukan bahwa upaya layanan pendidikan yang dilakukan pada anak usia dini secara parsial kurang efektif dan efisien.
Construction and validation of a nomogram model to predict the poor prognosis in patients with pulmonary cryptococcosis
Authors: Tan Xiaoli , Zhang Yingqing , Zhou Jianying , Chen Wenyu , Zhou Hua 
Published: March 2024

Background
Patients with poor prognosis of pulmonary cryptococcosis (PC) are prone to other complications such as meningeal infection, recurrence or even death. Therefore, this study aims to analyze the influencing factors in the poor prognosis of patients with PC, so as to build a predictive nomograph model of poor prognosis of PC, and verify the predictive performance of the model.

Methods
This retrospective study included 410 patients (78.1%) with improved prognosis of PC and 115 patients (21.9%) with poor prognosis of PC. The 525 patients with PC were randomly divided into the training set and validation set according to the ratio of 7:3. The Least Absolute Shrinkage and Selection Operator (LASSO) algorithm was used to screen the demographic information, including clinical characteristics, laboratory test indicators, comorbidity and treatment methods of patients, and other independent factors that affect the prognosis of PC. These factors were included in the multivariable logistic regression model to build a predictive nomograph. The receiver operating characteristic curve (ROC), calibration curve and decision curve analysis (DCA) were used to verify the accuracy and application value of the model.

Results
It was finally confirmed that psychological symptoms, cytotoxic drugs, white blood cell count, hematocrit, platelet count, CRP, PCT, albumin, and CD4/CD8 were independent predictors of poor prognosis of PC patients. The area under the curve (AUC) of the predictive model for poor prognosis in the training set and validation set were 0.851 (95% CI: 0.818-0.881) and 0.949, respectively. At the same time, calibration curve and DCA results confirmed the excellent performance of the nomogram in predicting poor prognosis of PC.

Conclusion
The nomograph model for predicting the poor prognosis of PC constructed in this study has good prediction ability, which is helpful for improving the prognosis of PC and further optimizing the clinical management strategy.
The Impact of Finance, Infrastructure and Training on the Performance of SMEs in Pakistan
Authors: Jamal Ferdos , Zhijun Yan , Khan Usman Ullah , Zubair Muhammad , Ahmad Salman , Sultan Farhad , Ullah Ibad 
Published: March 2024

Aims: The aim of this paper is to determine the impact of infrastructure, finance and training on the performance of Pakistani SMEs, using micro level data.
Study Design: Quantitative descriptive
Place and Duration of Study: World Bank Enterprise survey of 1247 Pakistani manufacturing SMEs is used.
Methodology: To test the hypothesis of this study, descriptive and regression analysis is used to regress firm performance variable on finance, infrastructure and training.
Results: The principle finding of this paper shows that finance is highly significant and positive relationship with SMEs performance. In comparison, infrastructure and training did not significant impact on performance of SMEs.
Conclusion: Through infrastructure, finance and training, SMEs can achieve better performance.
Adaptive motion/force tracking control of holonomic constrained mechanical systems: a unified viewpoint
Authors: Chiu Chian‐Song , Lian Kuang‐Yow 
Published: October 2006

AbstractThis paper proposes a robust adaptive motion/force tracking controller for holonomic constrained mechanical systems with parametric uncertainties and disturbances. First, two types of well‐known holonomic systems are reformulated as a unified control model. Based on the unified control model, an adaptive scheme is then developed in the presence of pure parametric uncertainty. The proposed controller guarantees asymptotic motion and force tracking without the need of extra conditions. Next, when considering external disturbances, control gains are designed by solving a linear matrix inequality (LMI) problem to achieve prescribed robust performance criterion. Indeed, arbitrary disturbance/parametric error attenuation with respect to both motion and force errors along with control input penalty are ensured in theL2‐gain sense. Finally, applications are carried out on a two‐link constrained robot and two planar robots transporting a common object. Numerical simulation results show the expected performances. Copyright © 2006 John Wiley & Sons, Ltd.
Protonated Titanates and TiO2 Nanostructured Materials: Synthesis, Properties, and Applications
Authors: Bavykin D. V. , Friedrich J. M. , Walsh F. C. 
Published: October 2006

AbstractTubular and fibrous nanostructures of titanates have recently been synthesized and characterized. Three general approaches (template assisted, anodic oxidation, and alkaline hydrothermal) for the preparation of nanostructured titanate and TiO2 are reviewed. The crystal structures, morphologies, and mechanism of formation of nanostructured titanates produced by the alkaline hydrothermal method are critically discussed. The physicochemical properties of nanostructured titanates are highlighted and the links between properties and applications are emphasized. Examples of early applications of nanostructured titanates in catalysis, photocatalysis, electrocatalysis, lithium batteries, hydrogen storage, and solar‐cell technologies are reviewed. The stability of titanate nanotubes at elevated temperatures and in acid media is considered.
Inside Front Cover: Efficient Top‐Gate, Ambipolar, Light‐Emitting Field‐Effect Transistors Based on a Green‐Light‐Emitting Polyfluorene (Adv. Mater. 20/2006)
Authors: Zaumseil J. , Donley C. L. , Kim J.‐S. , Friend R. H. , Sirringhaus H. 
Published: October 2006

AbstractThe inside cover shows light emission from within the channel of an ambipolar field‐effect transistor based on the green‐light‐emitting conjugated polymer F8BT in a bottom contact/top gate structure, as reported by Sirringhaus and co‐workers on p. 2708. It visually demonstrates the formation of separate electron and hole accumulation layers in ambipolar transistors and radiative recombination of charge carriers where the two layers meet (schematic), which is controlled by the applied voltages.
Kinetic investigation of chemical vapor deposition of B4C on tungsten substrate
Authors: Karaman Mustafa , Sezgi N. Aslı , Doğu Timur , Özbelge H. Önder 
Published: October 2006

AbstractProduction of β‐rhombohedral boron carbide (B4C) on a tungsten substrate by the chemical vapor deposition from a BCl3–H2–CH4 gas mixture was achieved. An impinging‐jet reactor was used to minimize the mass‐transfer limitations on the reaction kinetics, which made a detailed kinetic investigation possible. Results of the XRD and XPS analyses showed that the solid product formed on the substrate is a rhombohedral B4C phase. Both dichloroborane and boron carbide formation rates were found to increase with an increase in the inlet molar fraction of BCl3. The formation rate of boron carbide increased with an increase in the inlet molar fraction of CH4. However, no effect on the formation rate of dichloroborane was observed with an increase in the inlet molar fraction of methane. The activation energy of the boron carbide formation reaction was ascertained to be 56.1 ± 4.0 kJ/mol. The boron carbide formation reaction was proportional with the 0.34 ± 0.055 power of the initial boron trichloride concentration and 0.64 ± 0.084 power of the initial methane concentration. © 2006 American Institute of Chemical Engineers AIChE J, 2006
Persistence problem in schizophrenia and mitochondrial DNA
Authors: Doi Nagafumi , Hoshi Yoko 
Published: October 2006

AbstractSchizophrenia, a major psychosis with a strong genetic component, persists over generations despite a clearly reduced reproductive fitness of the patients. This ‘persistence’ problem has puzzled scientists for long years. A hypothesis of ‘balanced polymorphism’ proposed by Huxley et al. that the incidence could be sustained by a higher fertility in the siblings of the patients has not been supported by most epidemiological studies. Multiple‐genes model, which most geneticists today accept, explains that the loss of susceptibility alleles resulting from the lower fertility of the patients would have a negligible effect on the overall gene pool in the population. We carefully examined the multiple‐genes model and proved it cannot account for the persistence problem without unrealistic assumptions and hence the contribution of multiple genes in the nuclear DNA to the heredity of schizophrenia should be considerably limited. We demonstrated a pathogenic gene with a low penetrance, if located in the mitochondrial DNA, could be sustained given a higher fertility of the ‘female’ siblings and/or a decreased male–female ratio in the offspring of the susceptible females. This hypothesis, coupled with the report which suggests mitochondrial dysfunction in schizophrenia, may encourage a new direction in genetic study of this puzzling disorder. © 2006 Wiley‐Liss, Inc.
The Palau early psychosis study: Distribution of cases by level of genetic risk
Authors: Myles‐Worsley Marina , Blailes Francisca , Ord Lisa M. , Weaver Starla , Dever Gregory , Faraone Stephen V. 
Published: October 2006

AbstractThe Palau Early Psychosis Study (PEPS) was designed to examine the pathogenesis of early psychosis in a high‐risk population isolate. This paper describes the characteristics of our community‐based, non‐help seeking sample of 404 Palauan adolescents and quantifies the presence of early psychosis by level of genetic risk. The sample included 53 offspring of a schizophrenic parent designated as “Genetically Highest Risk” (GHR+) and 68 nieces/nephews of sib‐pairs/trios, designated as “Genetically High Risk” (GHR). The remaining subjects were recruited through a high school survey that identified 62 “Genetically Moderate Risk” (GMR) adolescents with an affected second or third degree relative and 221 “Genetically Low Risk” (GLR) subjects with no close affected relatives. The GLR adolescents included 117 symptomatic or “Clinically High Risk” (CHR) adolescents and 104 asymptomatic normal controls. Based on a modified K‐SADS‐PL assessment, we identified 221 adolescents with early psychosis, 62 or 28% of whom had already transitioned to a psychotic disorder. Together, the two highest risk groups contributed 31% of the adolescent‐onset psychosis cases and 27% of the prodromals. More than half of the early psychosis cases (53%) were GLR adolescents. The mean age of onset for DSM‐IV psychosis was 12.9 years, and males transitioned at an earlier age than females. Our results indicate that Palauan adolescents, even GLR adolescents with no close affected relatives, have elevated rates of early psychosis. These young subjects can contribute valuable information about the familial transmission of schizophrenia, the developmental course of the illness, and rates of transition to frank psychosis. © 2006 Wiley‐Liss, Inc.
The Open Grid Computing Environments collaboration: portlets and services for science gateways
Authors: Alameda Jay , Christie Marcus , Fox Geoffrey , Futrelle Joe , Gannon Dennis , Hategan Mihael , Kandaswamy Gopi , von Laszewski Gregor , Nacar Mehmet A. , Pierce Marlon , Roberts Eric , Severance Charles , Thomas Mary 
Published: October 2006

AbstractWe review the efforts of the Open Grid Computing Environments collaboration. By adopting a general three‐tiered architecture based on common standards for portlets and Grid Web services, we can deliver numerous capabilities to science gateways from our diverse constituent efforts. In this paper, we discuss our support for standards‐based Grid portlets using the Velocity development environment. Our Grid portlets are based on abstraction layers provided by the Java CoG kit, which hide the differences of different Grid toolkits. Sophisticated services are decoupled from the portal container using Web service strategies. We describe advance information, semantic data, collaboration, and science application services developed by our consortium. Copyright © 2006 John Wiley & Sons, Ltd.
Enabling community access to TeraGrid visualization resources
Authors: Binns Justin , DiCarlo Jonathan , Insley Joseph A. , Leggett Ti , Lueninghoener Cory , Navarro John‐Paul , Papka Michael E. 
Published: October 2006

AbstractVisualization is an important part of the data analysis process. Many researchers, however, do not have access to the resources required to do visualization effectively for large datasets. This problem is illustrated through several user scenarios. To remedy this problem, we propose a Visualization Gateway that provides simplified access to such resources to a broad population of users. The current implementation of this gateway is described, including the technology used and the services made available. In particular, a detailed description of a ParaView portlet is included. A proposed design for enabling access to community users is discussed. Technology as well as policy issues that were raised, including security and data management, are covered, as are methods for providing additional services, scaling to include additional resources, and other areas of future development. The paper concludes with a summary of the topics covered. Copyright © 2006 John Wiley & Sons, Ltd.
Science gateways made easy: the In‐VIGO approach
Authors: Matsunaga Andréa M. , Tsugawa Maurício O. , Adabala Sumalatha , Figueiredo Renato J. , Lam Herman , Fortes José A. B. 
Published: October 2006

AbstractScience gateways require the easy enabling of legacy scientific applications on computing Grids and the generation of user‐friendly interfaces that hide the complexity of the Grid from the user. This paper presents the In‐VIGO approach to the creation and management of science gateways. First, we discuss the virtualization of machines, networks and data to facilitate the dynamic creation of secure execution environments that meet application requirements. Then we discuss the virtualization of applications, i.e. the execution on shared resources of multiple isolated application instances with customized behavior, in the context of In‐VIGO. A Virtual Application Service (VAS) architecture for automatically generating, customizing, deploying, and using virtual applications as Grid services is then described. Starting with a grammar‐based description of the command‐line syntax, the automated process generates the VAS description and the VAS implementation (code for application encapsulation and data binding) that is deployed and made available through a Web interface. A VAS can be customized on a per‐user basis by restricting the capabilities of the original application or by adding to it features such as parameter sweeping. This is a scalable approach to the integration of scientific applications as services into Grids and can be applied to any tool with an arbitrarily complex command‐line syntax. Copyright © 2006 John Wiley & Sons, Ltd.
e‐Business applications on the Grid: a toolkit for centralized workload prediction and access
Authors: Dolkas Konstantinos , Kyriazis Dimosthenis , Menychtas Andreas , Varvarigou Theodora 
Published: October 2006

AbstractEnabling e‐Business applications on Grid computing has been an important topic of research as the beneficial perspective of Grids lies on solving computational intensive problems by large‐scale distributed resources. In this paper we present a toolkit for centralized workload prediction and access, in order to meet the requirements of execution of commercial business processes on Grid infrastructures as well as to take advantage of their cost‐effective capability for industrial users. The implementation of centralized workload prediction is achieved with an artificial neural network—available in the toolkit—each time a user completes a job execution. This approach has been adopted and validated within the framework of a GRIA IST project for aspecific industrial application, namely 3D image rendering, which meets the e‐Business application's standards. The accuracy of the prediction showed promising results and in combination with the centralized access capability makes e‐Business applications feasible on Grids. Copyright © 2006 John Wiley & Sons, Ltd.
Tripodands with Phenyl and Thiophenyl Rings and Nitrogen Bridgehead Atoms
Authors: Baier Martin , Gleiter Rolf , Rominger Frank 
Published: October 2006

AbstractThe flexible tripodands 7–9 and 15 with phenyl and thiophenyl rings as “legs” and nitrogen as bridgehead atoms have been synthesized by three‐component condensation reactions of the corresponding amine with the aryl halide. The more rigid species 10–14 and 17 were built up from the podands 7–9 as well as from their iodine substitution products 33–35 by a sequence of ethynylation and C–C coupling reactions. Podand 16 was prepared from tris‐iodide 36 by Sonogashira coupling with phenylacetylene. In the cases of 7, 12, 15–17, 22, 24, 35, 36, and 41 the structural parameters were determined by X‐ray studies. With the exception of 7, 12, and 17, all structures show either close intermolecular contacts between heteroatoms (15, 22, 24, 35, and 36), C–H···N hydrogen bonding (41), or are closely packed as a result of π···π stacking (16). We were able to isolate silver triflate complexes of 9, 10, and 16, and in the case of 9 we obtained crystals suitable for X‐ray diffraction studies. (© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2006)
Benzimidazole‐pyrrolidine/H+ (BIP/H+), a Highly Reactive Organocatalyst for Asymmetric Processes
Authors: Lacoste Eric , Vaique Emilie , Berlande Muriel , Pianet Isabelle , Vincent Jean‐Marc , Landais Yannick 
Published: October 2006

AbstractA new chiral benzimidazole‐pyrrolidine has been devised, which exhibits excellent activities in aminocatalyzed aldol reactions, leading to aldol products in high yields and enantioselectivities in the presence of an equimolar amount of a Brönsted acid. This organocatalyst has demonstrated remarkable reactivities in aldol processes even with equimolar amounts of aldehyde and ketone in THF. A discussion of the role of the Brönsted acid as a co‐catalyst is provided along with some applications of this new class of organocatalyst in Robinson annelation and α‐amination processes. (© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2007)
Judgments of voluntary and physical causes in causal chains: probabilistic and social functionalist criteria for attributions
Authors: McClure John , Hilton Denis J. , Sutton Robbie M. 
Published: October 2006

AbstractFour experiments investigated judgments about voluntary human actions and physical causes that were embedded in causal chains ending in negative outcomes (e.g., a forest fire). Causes were judged for their explanatory quality, their effect on the probability of the outcome, and the extent to which they could be socially controlled. Results supported legal theorists' claim that voluntary actions are judged better explanations than physical causes. Indices derived from theories of probability change generally failed to predict the preference for voluntary actions. In contrast, this preference was mediated by the perceived extent to which voluntary versus physical causes may be brought under social control. These results suggest that causal explanation, at least within causal chains, is not driven solely by changes in the probability of an outcome when a cause is added, and that observers recognize the potential social function of explanations in drawing attention to socially controllable causes. Copyright © 2006 John Wiley & Sons, Ltd.