bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Statutory Development for Criminal Responsibility based on International Trade Law of Aggressive Tax under Travaux Preparatoires: A Case Report of Joe Cinque
Authors: Llarena Zharama 
Published: October 2023

Purpose: Taxes are responsibilities of a company to comply with the goals of sustainable development. Corporate Code of Conduct must exercise tax compliance and avoid tax evasion as source of criminal liability. This paper aims to develop tax avoidance based on statutory interpretation concerning Hague Convention as its extrinsic material to extend the legal principle of travaux preparatoires. Hence, UNCITRAL legal modelling framework is utilized to make commercial transactions universal to trade law, for addressing legal gaps in marketing behavior of taxation system involving intellectual property of product design. Thus, this statutory interpretation intends to resolve issues for the lack of legal measures in protecting public safety resulting to increase in domestic violence proportional to massive terrorism serving as a question in deontology.
Methodology: Tax aggressiveness is the obligation of the company to provide revenue distribution to public sector. Unlawful behavior on tax aggressiveness is known as tax evasion while tax avoidance is not a violation and serves as a loophole to the taxation system. UNCITRAL model law is a legal arbitration concept of making “commercial” expand to other comparable jurisdiction of international trade. Hague Convention drafted travaux preparatoires to conceptualize a legal framework of making the commercial transactions universal to other extended territories in terms of international trade law.
Findings: Corporate Governance is a systematic design of stakeholders and their corporate social responsibility to advocate sustainable development. Therefore, in terms of tax avoidance, the strict liability of the company must be addressed with constitutional issues and commercial responsibilities of selling its product design with elemental performance of domestic violence under Contracts for the International Sale of Goods (CISG) of United Nations Convention. The statutory interpretation for tax avoidance serves as a developed measurement to allocate funds, from sources of criminal actions, since deviation of tax avoidance would result to illegal diversions as criminal offenses from tax avoidance, for promotion of public welfare and safety in public sector, as well as in police enforcement of constitutional right.
Recommendation: Corporate social responsibility must be observed as fulfillment of business ethics’ goals of financial intelligence to sustainable development of Corporate Governance. Thus, it is suggested for advocacy of artificial intelligence adoption as authorless works for promoting intellectual property as a constitutional right.
Şükûfe Nihal’in Romanlarında Evliliğe Bakış
Authors: ACAR Barış Berhem 
Published: October 2023

Cumhuriyet döneminin önemli aydınlarından biri olan Şükûfe Nihal, eserlerinde dönemin edebî anlayışına uygun olarak toplumsal dönüşümü hızlandıracak bir yol izlemiştir. Halide Edip gibi halka hitap eden konuşmalar yapan Şükûfe Nihal, ilk dönem romanlarında kadınların ulus inşa sürecindeki konumunu, erkek-kadın eşitliliğinin gerekliliğini ve kadının günlük hayatta rol almasını ana meselesi yapmıştır. Daha sonraki romanlarında Millî Mücadele başta olmak üzere kadın meselesini de kapsayan ama onun ötesine geçen konulara odaklanan yazar, diğer yazarlarla birlikte toplumsal dönüşümde öncü bir rol üstlenmiş, döneme uygun olarak eserlerini toplum bilincini geliştirmeye adamıştır. Ancak onun diğer yazarlardan ayrılan yönü, ilk romanlarında kadın haklarını ön plana çıkararak ortaya koyduğu ileri görüşlülüktür. Kadınların ekonomik özgürlüklerini kazanmasından erkeklerle tartışacak kadar ileri düzeyde kendilerini geliştirmelerine kadar her konuda kadınların gelişmesini destekleyen eserler yazmıştır.
Şükûfe Nihal’in ilk dönem romanlarında kadın haklarına dair en fazla değindiği konu evlilikte kadının söz sahibi olmasıdır. İsteği dışında ailesinin ya da toplumun baskısıyla evlenen ama mutlu olamayan kadınların başına gelenleri anlatarak kadınların da erkekler gibi eşlerini seçme hakkına sahip olmaları gerektiğini savunur. Kadınların erkeklerle eşit görülmesini ister. Bu çalışmada, onun bu düşüncesi, ilk üç romanı Renksiz Istırap (1926), Yakut Kayalar (1931) ve Çöl Güneşi (1933) üzerinden incelenecektir. Cumhuriyet’in ilk yıllarında kadın yazarların evliliğe bakışını Şükûfe Nihal’in romanları üzerinden ortaya koymayı amaçlayan makalede, yakın okuma tekniğiyle romanlardan örnekler verilerek yazarın ideal evlilik anlayışı tanımlanacaktır. Evlilikte kadınların da söz hakkı olması gerektiğini savunan yazar, ekonomik özgürlüğü ve birbirleriyle ortak ilgi alanları olan kişiler arasında yapılmasını şart koşar. Bu tavrını romanlarına yansıtarak evliliğin geleneksel kalıplarını sorgular. Bu makale de onun romanlarını evlilik meselesi üzerinden inceleyerek ortaya koyduğu ideal evlilik kıstaslarını belirlemeye çalışacaktır.
Conceptual models of dissolved carbon fluxes in a two-layer stratified lake: interannual typhoon responses under extreme climates
Authors: Lin Hao-Chi , Nakayama Keisuke , Tsai Jeng-Wei , Chiu Chih-Yu 
Published: October 2023

Abstract. Extreme climates affect the seasonal and interannual patterns of carbon (C) distribution in lentic ecosystems due to the regimes of river inflow and thermal stratification. Typhoons rapidly load substantial amounts of terrestrial C into smaller subtropical lakes (i.e., Yuan-Yang Lake in Taiwan, hereafter referred to as YYL), renewing and mixing the water column. We developed a conceptual dissolved C model and hypothesized that allochthonous C loading and river inflow intrusion may affect the dissolved inorganic C (DIC) and dissolved organic C (DOC) distributions in a small subtropical lake under these extreme climates. A two-layer conceptual C model was developed to explore how the DIC and DOC fluxes respond to typhoon disturbances on seasonal and interannual timescales in YYL while simultaneously considering autochthonous processes such as algal photosynthesis, remineralization, and vertical transformation. To compare the temporal patterns of fluxes between typhoon years (2015–2016) and non-typhoon years (2017–2018), monthly field samples were obtained and their DIC, DOC, and chlorophyll a (Chl a) concentrations measured. The results demonstrated that net ecosystem production was 3.14 times higher in typhoon years than in non-typhoon years. These results suggested that a loading of allochthonous C was the most crucial driver of the temporal variation in C fluxes in typhoon years because of changes in physical and biochemical processes, such as photosynthesis, mineralization, and vertical transportation. However, the lowered vertical transportation rate shaped the seasonal C in non-typhoon years due to thermal stratification within this small subtropical lake.
The Antarctic stratospheric Nitrogen Hole: Southern Hemisphere and Antarctic springtime total nitrogen dioxide and total ozone variability as observed in Sentinel-5p TROPOMI data
Authors: de Laat Adrianus , van Geffen Jos , Stammes Piet , van der A Ronald , Eskes Henk , Veefkind Pepijn 
Published: October 2023

Abstract. Denitrification of the stratospheric vortex is a crucial process for the Antarctic Ozone Hole formation resulting in an analogous stratospheric “Nitrogen Hole”. Here, 2018–2021 daily TROPOMI measurements are used for the first time for a detailed characterization of this Nitrogen Hole. Nitrogen dioxide total columns exhibit strong spatiotemporal and seasonal variations associated with both photochemistry as well as transport and mixing processes. Combined with total ozone column data two main regimes are identified: inner-vortex ozone and nitrogen dioxide depleted air and outer-vortex air enhanced in ozone and nitrogen dioxide. Within the vortex total ozone and total stratospheric nitrogen dioxide are strongly correlated which is much less evident outside of the vortex. Connecting both main regimes are what is defined here as “mixing lines”, a third regime of coherent patterns in the total nitrogen dioxide column – total ozone column phase space. These mixing lines exist because of differences in three dimensional variations of nitrogen dioxide and ozone thereby providing information about vortex dynamics and cross-vortex edge mixing. On the other hand, interannual variability of nitrogen dioxide – total ozone characteristics are rather small except in 2019 when the vortex was unusually unstable. Overall, the results show that daily stratospheric nitrogen dioxide column satellite measurements provide an innovative means for characterizing and Polar stratospheric denitrification processes and vortex dynamics and potentially long term monitoring if the total nitrogen column data record is extended with past satellite observations.
Non-Invasive Technique for MRI Diagnostics of Bone Marrow Cellularity in Children with Acute Lymphoblastic Leukemia
Authors: Tereshchenko G. V. , Kriventsova N. A. , Kupriyanov D. A. , Litvinov D. V. , Novichkova G. A. 
Published: October 2023

Evaluation of the apparent fat fraction (FF) changes in patients at different stages of leukemia treatment compared with children without hematological disorders. The study included 24 healthy volunteers (control group), 40 patients with leukemia: 20 in the acute phase of the disease and 20 patients after chemotherapy in hematopoietic aplasia. Four regions of interest were chosen in size of 150 mm2: in the body of the right and left iliac bones, as well as in the bodies of L4 and L5 vertebras. FF significantly changes in patients with leukemia regarding the control group. Quantitative MRI images is a new method for assessing changes in the bone marrow of children with leukemia.
In-situ fabrication of ZnO thin film electrode using spent Zn–C battery
Authors: Sahajwalla Veena 
Published: October 2023

In consideration of effective supercapacitors which are also affordable and lightweight, metal oxides can be considered because of the higher charge storage capability. This work establishes the in situ fabrication of a supercapacitor electrode, employing spent Zn–C batteries as precursor. Every year, extensive number of waste batteries including Zn–C battery end up in landfill, which prolonged the compulsion of waste disposal in landfill and creates environmental and health threat. The transformation of waste battery materials into fabricating components for energy applications, is of great significance for sustainable strategies but it is a challenging work to produce nanomaterials with purity by green methods. The present study proposes the in situ fabrication of ZnO NPs as ultra-thin film on a porous silicon (P-Si) substrate from spent Zn–C battery at 900 °C in the horizontal tube furnace under argon atmosphere. The particles were around 45 nm size and semi-spherical in morphology and showed uniform distributions all over the substrate as a discrete ultra-thin film. The ZnO ultra-thin film basically comprised of several ZnO film layer which stacked with each other periodically and made one thin layer of  390 nm, where the single layer was  45 nm. Formation of ZnO NPs were detected by the analysis of XRD, EDS and XPS. Using cyclic voltammetry as well as impedance spectroscopy in 0.6 M KOH as electrolyte, electrochemical properties of developed electrodes and supercapacitor have also been examined. The ZnO/P-Si electrode demonstrated a highest value of specific capacitance 547 F g−1 at 5 mV s−1 scan rate. Obtained results demonstrate that spent Zn–C battery can be selected to fabricate the energy storage devices which can offer economical, technological and environmental advantages.
Sistem Pakar Mendiagnosa Penyakit Kolesterol Pada Remaja Menggunakan Metode Certainty Factor
Authors: Marbun Elimaster Tua , Erwansyah Kamil , Hutagalung Juniar 
Published: October 2023

Kolesterol merupakan salah satu senyawa lemak berlilin yang sebagian besar diproduksi pada organ hati dan sebagian lainnya didapatkan dari makanan. Kolesterol ini dapat terjadi pada orang dewasa maupun anak-anak. Adapun jenis kolesterol yang dialami masyarakat, yaitu Low-Density Lipopprotein (LDL) dan High Denzsity Lipoprotein (HDL). Remaja berpotensi terkena kolesterol tinggi tetapi tidak menyadari hal tersebut. Jika hal ini dibiarkan, maka akan menyebabkan masalah yang lebih besar dikemudian hari. Ditambah lagi remaja yang jauh dari perkotaan yang tinggal di daerah pegunungan maupun desa terpencil sangat tidak memungkinkan untuk dapat mengecek kolesterol di rumah sakit ataupun klinik dikarenakan faktor jarak, biaya dan juga waktu. Permasalahan tersebut dapat diatasi dengan membutuhkan suatu bidang keilmuan yang dapat mendeteksi kadar kolesterol seseorang berdasarkan pengetahuan pakar yang akan diterapkan dalam sistem adalah sistem pakar. Sistem Pakar dibuat untuk tujuan saling berbagi dan saling bertukar informasi tentang pengetahuan khususnya dalam hal mendiagnosa kolesterol dengan menggunakan metode certainty factor Hasil penelitian ini dapat mendiagnosa kolesterol setelah dilihat dari hasil perhitungan bobot dan semua gejala - gejala diinputkan, dihitung dengan menggunakan metode certainty factor dan menggunakan metode certainty factor yang lebih cepat dan akurat. Kata Kunci: Certainty Factor, Kolesterol, Sistem Pakar.
Data Mining Estimasi Biaya Produksi Ikan Kembung Rebus Dengan Regresi Linier Berganda
Authors: Lubis Anggi Syahputra , Tugiono Tugiono , Hafizah Hafizah 
Published: October 2023

CV.Nasution Jaya adalah suatu perusahaan / produsen yang memproduksi ikan kembung rebus dan untuk dijual dikalangan masyarakat. Proses produksi masih bergantung pada ketersediaan bahan baku utama yaitu ikan kembung rebus. Jika tidak ada persediaan bahan baku utama, perusahaan akan mengalami kendala dalam memproduksi ikan kembung rebus dan dapat terjadi penurunan dalam produksi ikan kembung rebus. Dalam melakukan produksi CV.Nasution Jaya perlu melakukan pengendalian atas bahan baku yang tersedia. Hal ini dilakukan agar bahan baku dapat tersedia pada waktu yang tepat serta kualitas dan harga bahan baku yang ada sesuai dengan apa yang diharapkan dan dibutuhkan suatu sistem yang dapat mengatasi masalah tersebut, salah satu sistem yang dapat digunakan adalah Data Mining.Untuk melakukan pengendalian bahan baku dapat dilakukan dengan memanfaatkan Data Mining salah satu metode yang dapat digunakan untuk mengestimasi prduksi ikan kembung rebus adalah metode Regresi Linier Berganda.Hasil pengujian aplikasi Data Mining menggunakan metode Regresi Linier Berganda mampu menghasilkan data estimasi biaya produksi ikan kembung rebus secara tepat dan efisien, sehingga pengendalian bahan baku yang tersedia dapat dilakukan dengan baik. aplikasi yang digunakan adalah berbasis dekstop yang mampu mempermudah dan mempercepat dalam mengestimasi biaya produksi pada ikan kembung rebus di CV.Nasution Jaya dengan menggunakan Metode Regresi Linier Berganda.Kata Kunci: Estimasi Biaya Produksi, Regresi Linier Berganda, Data Mining
Sistem Pendukung Keputusan Untuk Pengangkatan Aparatur Desa Menggunakan Metode Multi Attribute Utility Theory
Authors: Andriani Ina , Ramadhan Puji Sari , Ginting Erika Fahmi 
Published: October 2023

Perangkat desa merupakan hal penting dalam Desa, tanpa adanya Perangkat Desa pelayanan terhadap masyarakat akan terhabat. Setiap Perangkat Desa masing-masing memiliki peran yang penting. Pemerintahan Desa dapat berjalan dengan baik dengan adanya Perangkat Desa yang mampu bekerja sama dengan Kepala Desa untuk memajukan Sumber Daya Manusia yang baik. Dengan masalah tersebut diatas maka dibutuhkan sebuah sistem yang mampu memberikan saran atau sebuah pertimbangan kepada Kepala Desa dalam pengambilan keputusan. Hasil dari penelitian ini mendapatkan suatu keluaran berupa hasil tingkat seseorang menjadi Aparatur Desa, sehingga dapat membantu Kepala Desa dalam menentukan siapa yang bisa menjadi aparatur desa yang tepat.
Audit Keselamatan Jalan Untuk Penanganan Kawasan Rawan Kecelakaan Lalu Lintas Di Ruas Jalan Poros Kolaka-Tanggetada
Authors: Puspaningtyas Retno , Laode Al Tafakur , Ilham Ilham 
Published: October 2023

Kota Kolaka merupakan salah satu kota yang berkembang di Sulawesi Tenggara, apalagi dengan melihat semakin berkembangnya pembangunan infrastruktur jalan. Kecelakaan lalu lintas sebagian besar disebabkan oleh beberapa faktor. Pada Jalan Poros Kolaka – Tanggetada ada beberapa titik yang telah di tetapkan rawan kecelakaan oleh Satuan Lalu Lintas Polres Kolaka bahkan telah menjadi Black Spot karena kasus kecelakaan yang sering terjadi. RSA (Road Safety Audit) adalah salah satu cara yang tepat untuk pemeriksaan tahap oprasional jalan.
Penelitian ini merupakan penelitian Survey langsung dilapangan, dengan menggunakan metode daftar Cheklist yang bersumber dari Departemen Pekerjaan Umum tentang audit keselamatan jalan untuk mengetahui kondisi permukaan jalan dan kondisi fasilitas jalan (rambu dan marka jalan) pada Kawasan Rawan Kecelakaan lalu lintas di ruas jalan Kolaka-Tanggetada.
Hasil penelitian ini menunjukan terdapat lebih dari satu kerusakan, penyempitan badan jalan dibeberapa titik, bahu jalan yang mengalami penurunan dan pada ruas-ruas tertentu juga di temukan tidak adanya rambu yang seharusnya ada, dan penyebab kecelakaan yang sering terjadi di Kawasan Hutan Lindung KM 199 – KM 201 kecamatan Tanggetada yang menjadi tingkat yang paling tinggi. Adapun faktor-faktor yang berpengaruh yaitu faktor manusia sebanyak 60 %, itu dikarenakan oleh kelalaian pengguna atau pengemudi, selain itu juga ada faktor kendaraan mencapai 15 %, dan faktor lingkungan mencapai 25 % yang menjadi sebab kecelakaan Selama tahun 2017-2022 kecelakaan terjadi pada Jalan Poros Kolaka - Tanggetada 201 yaitu 30 (kali), dengan jumlah korban 33 orang (Meninggal dunia 8 orang, luka berat 11 orang, luka ringan 14 orang), serta kerugian material Rp. 504.000.000,00
A Single-Center Experience on the Treatment Outcomes of Patients with COVID-19-Pleural Disorders: Lessons for the Future
Authors: Pasalic Alma , Pilav Ilijaz , Maric Veljko , Kadic Kenan , Dapcevic Meho , Hadzismailovic Ademir , Pilav Alen , Ademovic Enisa , Custovic Orhan 
Published: October 2023

Background: Pleural disorders in novel coronavirus disease 2019 (COVID-19), responsible for the deaths of more than 6.7 million people worldwide, are relatively uncommon and underappreciated findings. The severity of the pleural disease in these patients correlates with the treatment outcome and overall prognosis. Objective: We aim to review our experience with treatment modalities and prognosis in 45 patients with COVID-19, who were treated at our Clinic between April 2020 and October 2021. Methods: We conducted a retrospective, single-center, cross-sectional study. Demographic data, the type of thoracosurgical intervention(s), and treatment outcome for 45 patients included in this study were recorded for every patient. We analyzed the type and number of treatment modalities according to the pleural disorder, and the outcome of the treatment. Results: Pneumothorax was the most common COVID-19-related pleural disorder, followed by the pleural effusion. Tube thoracostomy was the mainstay of treatment, performed in 84.4% of patients with unilateral pleural complications. In total, 20% of our patients were on mechanical ventilation, and all of them had a fatal outcome. We found statistical significance in comparison to the percentage of fatal outcomes between patients treated with and without mechanical ventilation (p=0.000). Conclusion: COVID-19-related pleural disorders are prognostic markers of disease progression. Mechanically ventilated patients who require tube thoracostomy have an unfavorable prognosis.
Chemical profile and biological properties of the essential oil of Rosemary leaves (Rosmarinus officinalis L.)
Authors: Quyen Pham Thi , Quoc Le Pham Tan 
Published: October 2023

Rosemary leaf essential oil (RoEO) is extracted using steam distillation. The aim of study is to determine physicochemical characteristics of essential oil (EO), such as acid/saponification/esterification index, relative/absolute density, freezing point, and fragrance retention. The chemical composition of EOs was analyzed by gas chromatography-mass spectrometry (GC-MS) method and identified 50 volatile compounds, of which α-Pinene (33.76%), 1,8-Cineole (18.47%), and Levoverbenone (6.11%) constituted the highest proportions in EO. The antioxidant capacity (AC) of the EO was evaluated by 2,2-diphenyl-1-picrylhydrazyl (DPPH) free radical scavenging method with a half-maximum inhibitory concentration (IC50) of 425.473 mg/mL. In particular, antibacterial activity (AA) by the paper plate diffusion method for susceptibility testing to essential oil showed that RoEO strongly inhibited the growth of four tested bacterial strains (Staphylococcus aureus, Bacillus cereus, Salmonella typhimurium, and Escherichia coli). Perhaps, it is possible to apply RoEO in the food industry and other fields owing to the good properties of RoEO.
Pengaruh Lama Periode Simpan Dan Invigorasi Terhadap Viabilitas Benih Kopi (Coffea canephora L.)
Authors: Kahar Kahar 
Published: October 2023

Penelitian ini bertujuan untuk mengetahui Pengaruh Lama Periode Simpan dan Invigorasi terhadap Viabilitas Benih Kopi. Penelitian ini dilaksanakan dilaboratorium Agroteknologi Dasar dan greenhouse Fakultas Pertanian Universitas Madako Tolitoli yang direncanakan berlangsung pada bulan Juni sampai dengan Agustus 2022. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) dengan dua faktor yang diteliti yaitu : Penggunaan lama periode simpan (P) terdiri dari 8 taraf dan Invigorasi (I), Terdiri dari 3 taraf. Setiap perlakuan diulangi sebanyak 4 kali, sehingga terdapat 96 satuan percobaan. Hasil analisis ragam menunjukan bahwa faktor interaksi perlakuan Invigorasi dan Periode simpan benih kopi berpengaruh nyata terhadap first count tercepat yaitu 38,84 hari setelah semai (HSS) dan berbeda nyata dibanding hidrasi-dehidrasi yaitu 39,03 dan matriconditioning yaitu 39,15 hari setelah semai (HSS). Tanpa periode penyimpanan viabilitas benih memiliki waktu pencapain firs count nyata lebih cepat yaitu 31,16 hari setelah semai (HSS) dibanding setelah penyimpanan pada periode 14 minggu yaitu 36,66 hari setelah semai (HSS). Selanjutnya hasil uji lanjut menunjukkan bahwa adanya faktor interaksi yang terjadi dan berebeda nyata pada pengamatan periode final count.Kata kunci : kopi robusta, invigorasi, dan periode simpan