bluuebunny/crossref_metadata_2025_split huggingface dataset:
Methodology for assessing the effectiveness of the tax base among redistribution the largest taxpayers
Authors: Zaharova K. A. , Aktaev N. E. , Ivanova N. V. 
Published: January 2023

Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of relationships and assessment of the degree for influence of tax deductions on the operating profit of the enterprise.Methods: in the part of the study of the tax base and REAG contributions, methods of applying statistical analysis were used, including the study of the structure and dynamics of tax payments of the enterprise. As part of the construction of the model, this article provides the correlation and regression analysis, providing for several stages related to the application of the specific tax regime of REAG as the significant factor of influence on the process of distribution of the taxable base of the organization. The data of public joint-stock company «Oil company «ROSNEFT» were used to assess the influence on the operating profit of the enterprise of the taxes paid. The graphical analysis was used to visualize the data.Results: in the course of the study, the degree of influence of the volume for sales of products, selling prices, decrease of the cost and changes in the sales structure on the volume of tax payments of the enterprise was assessed. These factors determine the effectiveness of the REAG’s tax regime, as they represent the company’s profit and therefore affect the amount of income tax. This dependence is reflected in the developed econometric model, which determines the share of each factor in the total income tax of the enterprise, which allows to optimize the tax base of the organization in the future.Conclusions and Relevance: the analysis revealed the need to improve the efficiency of income tax payment. In response, the methodology for improving the tax regime is proposed. Tax optimization measures include two directions: the process of redistribution of the tax base and the extension of the term for performance of tax obligations within the combined group (from earlier to later). These measures will reduce the risks of taxpayers.
Mediating Peace through Local Tradition of Cross-Religious Community in Saparua Island, Moluccas
Authors: Toisuta Hasbollah , Wakano Abidin , Huda Miftahul 
Published: January 2023

On Saparua Island in the Moluccas, Indonesia, local tradition guides the interreligious community of Muslims and Christians. Issues relating to people's races, religions, and ethnic backgrounds frequently spark conflict in the community. At the moment, it is working on maintaining and advancing peace. This article presents an investigation into the factors that contribute to religious harmony in communities comprised of members of different faiths. This research was conducted on Saparua Island through observation and interviews with community figures and members of the religious, academic, youth, and female communities. It was hypothesized, and subsequent research confirmed, that the community adheres to the principles of peace and the way of life espoused by the "Basudara People" in Ale Rasa Beta Rasa, Sagu Salempeng Patah Dua, and Sei Leli Hatulo-Hatuli Eleli Esepei. Peace in the cross-religious community can be achieved through the practice of local traditions like Pela Gandong and Masohi, which are forms of community cooperation. As a consequence of this, the result demonstrates the significance of having dialogues between people of different religious and cultural backgrounds to keep and maintain the viability of interreligious peace. Tradisi lokal di Pulau Saparua, Maluku, Indonesia menjadi panduan moral (norma) bagi kehidupan komunitas lintas agama (Muslim-Kristiani) yang pernah terjadi konflik dipicu isu Suku, Agama, Ras dan saat ini sedang berproses merawat dan membangun perdamaian. Dalam artikel ini, perdamaian komunitas lintas agama dianalisis melalui tradisi lokal sebagai kriterianya. Penelitian ini didasari oleh observasi dan wawancara di antara tokoh adat, tokoh agama, tokoh pemuda, pemerhati perempuan, akademisi, dan masyarakat di Pulau Saparua. Diprediksi dan ditemukan bahwa prinsip perdamaian dari filosofi hidup “Basudara People” pada Ale Rasa Beta Rasa, Sagu Salempeng Patah Dua, dan Sei Leli Hatulo-Hatuli Eleli Esepei. Perdamaian melalui tradisi lokal Pela Gandong dan Masohi sebagai kerjasama untuk saling membantu komunitas lintas agama. Dengan demikian, hasil menunjukkan pentingnya dialogis tokoh lintas agama dan tokoh adat untuk menjaga dan memelihara keberlanjutan perdamaian lintas agama.
As três faces de uma pandemia: as abordagens polemológica, socioeconômica e de saúde
Authors: Dalexandro Hoelbriegel Anderson Marcelo , Belchior dos Santos Alexandre Luís , Cabral de Oliveira Eduardo Frederico 
Published: January 2023

Compreendendo-se pandemia como um desastre de proporções mundiais, depreende-se que seu combate deva ser realizado por órgãos centrais de governo mais aptos a gerenciar crises e emergências. Primeiro, pela abordagem polemológica, buscou-se estudar cientificamente os conflitos como fenômeno social. Segundo, pela abordagem socioeconômica, procurou-se compreender como medidas sanitárias aplicadas pelos países no enfretamento à COVID-19 impactaram suas economias. E, por fim, através da abordagem de saúde, buscou-se identificar e discutir criteriosamente como a COVID-19 impactou os países. O artigo, apoiado em pesquisas de caráter exploratório, bibliográfico e documental, foi conduzido pelo método indutivo. Realizou-se uma revisão sistemática da literatura com uso dos mecanismos nativos de busca da Scopus. Em seguida, os documentos advindos da revisão passaram por análise bibliométrica e submetidos à uma análise qualitativa. Levando assim, à descoberta de que os impactos surgidos foram diferentes entre países centrais e periféricos. Adicionalmente, foi constatado que, apesar da enorme disparidade econômica entre países, as nações centrais não conseguiram avançar no processo imunizatório. E foi proposto que o estudo seja um ponto de partida para a necessidade de uma abordagem multidisciplinar, com o uso de ferramentas de análise de dados, para nortear as decisões dos gestores públicos. Além disso, a partir deste estudo, podem surgir oportunidades para pesquisas futuras relacionadas ao tema, como, por exemplo, o desenvolvimento de um modelo de governança nacional, considerando os riscos de surgimento de novos surtos pandêmicos, em razão do aquecimento global e/ou a utilização sustentável de recursos naturais, por meio do avanço das cidades sobre florestas.
Struggling with Development
Authors: Buana Mirza Satria 
Published: January 2023

This research examines the concept of a regional wide-ranging autonomy principle that aims to promote local uniqueness and traditions and their impact on the rights and protections of traditional communities and their Traditional Knowledge (TK). Empirical data collected from early to mid-2021 in Barito Kuala District, Indonesia, was used. The results revealed that the local government has no practical autonomy, nor does it protect traditional communities from the negative effects of development projects as all regional Bills must uphold the limited affairs stated in the 2014 Regional Autonomy Act. The sources of this bottleneck are the ambiguities in the Constitution and the loopholes in the 2014 Act. These legal flaws are worsened by elite connections in central and local governments creating a ‘trade-off’, in which the local government must uphold the Unitary State doctrine while the central government remains silent about the corrupt political dynasties in the district. This study advances the existing contemporary understanding of decentralization and development projects that often contradict the law.

Keywords: Indonesia decentralization; agricultural traditions; law and development; traditional farmers; national and local elites.
Adequacy of Public Information for Meaningful E-Participation in Policy-Making
Authors: Junaenah Inna , Yunus Abd Shukor Mohd , Hashim Normawati 
Published: January 2023

Within the first two years of COVID-19’s exposure, countries around the world mitigated, among other things, social mobility control, resulting in other limitations on fundamental rights, such as freedom of movement and peaceful assembly. Within the rights restrictions, the desire of citizens to satisfy their desire for information and exercise their right to free expression was insatiable. The authors argue that citizens deserve access to sufficient information in order for them to have a meaningful right to participate. At the same time, electronic means can be an additional feature to channel public participation in policy-making. Regrettably, the primary platform adopted in Human Rights laws in operationalizing the right to participate in public affairs remains minimal to coexist meaningful e-participation embarked on the adequacy of the right to information based on Human Rights (HR) standards. This study aims to answer how a justification for meaningful e-participation in law-making can be defined. It also queries which framework can provide sufficient public information based on a rights-based approach. The study leverages the convention of civil and political rights (ICCPR) as the primary legal instrument for a qualitative doctrinal approach. The study suggests that adequate information should be in one package with e-participation to optimize the enjoyment of the right to participate in policy-making.
Keywords: Law-Making, meaningful e-Participation, Right-Based, Right to Information
IMPLIKASI PENGAMBILALIHAN PEMERINTAHAN AFGHANISTAN OLEH TALIBAN TERHADAP PEMBERIAN PENGAKUAN BERDASARKAN HUKUM INTERNASIONAL
Authors: Noverikza Muhammad Fadjran 
Published: January 2023

Pengambilalihan pemerintah Afghanistan oleh Taliban merupakan perbuatan inkonstusional. Pengaturan pemerintah baru dengan cara kudeta masih terlalu umum dan belum efektif dalam penerapannya. Penelitian hukum ini bertujuan untuk menganalisis status pemerintahan Afghanistan rezim Taliban dan bagaimana konsep pemberian pengakuan dalam pengaturan internasional mengenai status pemerintah baru secara inkonstitusional. Penelitian ini menyimpulkan bahwa dalam menentukan status pemerintahan baru didasarkan pada Konvensi Monteviedo 1933 Tentang Hak dan Kewajiban Negara dan terhadap Pengakuan Pemerintah baru melalui konsep De Facto dan De Jure belum ada yang mengakui Afghanistan sebagai pemerintahan yang berdaulat.<div id="highlighter--hover-tools" style="display: none;"> </div>
Distribution, risk assessment of heavy metals in sediments and their potential risk on water supply safety of a drinking water reservoir, middle China
Authors: Liu Yupei , Zhou Zizhen , Gong Weijin , Xu Yu , Ding Qian , Cui Lu 
Published: January 2023

Abstract
Heavy metals in reservoir sediments were analyzed to assess the pollution level and to understand the potential risk on water supply safety. Heavy metals in sediments will enter the biological chain through bio-enrichment and bio-amplification in water and eventually pose a threat to the safety of drinking water supply. Analysis of eight sampling sites in JG (Jian gang) drinking water reservoir of the sediments showed that from Feb-2018 to Aug-2019 heavy metals including Pb, Ni, Cu, Zn, Mo and Cr increased by 1.09%-17.2%. Vertical distributions of heavy metals indicated that the concentrations increased gradually by 9.6%-35.8%. Risk assessment code analysis indicated that Pb, Zn and Mo were of high risk in the main reservoir area. What’s more, enrichment factors of Ni and Mo were 2.76–3.81 and 5.86–9.41, respectively, showing the characteristics of exogenous input. The continuous monitoring results of the bottom water showed that the concentration of heavy metals in the bottom water exceeded the environmental quality standard value of surface water in China, and exceeded the standard by 1.76 times (Pb), 1.43 times (Zn), 2.04 times (Mo), respectively. Heavy metals in the sediments of JG Reservoir, especially in the main reservoir area, have a potential risk of release from the sediment to the overlying water. Water supply reservoir as a source of drinking water, its quality is directly related to human health and production activities. Therefore, this first study on JG Reservoir is of great significance for the protection of drinking water safety and human health.
Characteristics of the corneal endothelium in elderly adults with high myopia
Authors: Zhang Yinglei , Zhang Shaohua , Zhang Keke , Lu Yi , Zhu Xiangjia 
Published: January 2023

Abstract
Background: To investigate the characteristics of the corneal endothelium in elderly patients with high myopia.
Methods: We assessed the corneal endothelial characteristics of 1065 elderly patients (549 highly myopic and 516 control eyes) by non-contact specular microscopy in this cross-sectional study. Eyes with suspected Fuchs endothelial corneal dystrophy (FECD) were further confirmed with slit-lamp and confocal microscopy.
Results: The central endothelial cell density (ECD) and the coefficient of variation (CV) were significantly greater (P = 0.001 and P= 0.002, respectively), whereas the average cell area (AVG) and percent of hexagonality (HEX) were significantly lower (P = 0.014 and P< 0.001, respectively) in highly myopic eyes than in control eyes. After adjusting for age and gender, axial length (AL) was positively correlated with ECD and CV (r = 0.130, P< 0.001 and r = 0.113, P < 0.001, respectively), and negatively correlated with AVG and HEX (r = −0.105, P = 0.001 and r = −0.204, P < 0.001, respectively). FECD was found in 4.92% of highly myopic eyes and 3.29% of control eyes. Although the distribution of clinical grade in FECD was not significantly different between highly myopic and control eyes (P = 0.106), more advanced FECD patients were seen in the highly myopic eyes (P= 0.036).
Conclusion: Longer AL led to increased corneal ECD, and greater endothelial pleomorphism and polymegethism in elderly patients. The incidence and severity of FECD were also greater in highly myopic eyes.
Application of GIS in Solid Waste Management in Gara Garayev Avenue, Nizami district, Baku city, Azerbaijan.
Authors: Gahramanov Etibar , Badalova Aytaj 
Published: January 2023

Abstract
Municipal Solid Waste Management (MSWM) is one of the major environmental problems in urban cities in Azerbaijan today. In this article was discussed information about total amounts of collected wastes, existing collection system and daily collection time schedules in case study area. Case study area is Gara Garayev Avenue, Nizami district, Baku city. This article will be contribute to developing a decision support tool for solid waste management in Nizami District Executive Power Area of Azerbaijan Republic using Geo-information Technology. A database was created using ArcGIS 10.4 software. Surveys and analysis of results were accomplished. Besides, the study will help local Executive Power for choosing the best effective method of MSWM.
Understanding water characteristics and arsenic contamination of Lower Bakırçay Basin and its coastal wetland (Western Turkiye): From Bergama (Pergamum) to Çandarlı (Elaia) by hydrogeochemical tools and stable isotope signatures
Authors: Altas Melis Somay , Gemici Ünsal 
Published: January 2023

Abstract
The authors have requested that this preprint be removed from Research Square.
Critically synchronized brain waves form an effective, robust and flexible basis for human memory and learning
Authors: Galinsky Vitaly , Frank Lawrence 
Published: January 2023

Abstract
The effectiveness, robustness, and flexibility of memory and learning constitute the very essence of human natural intelligence,cognition, and consciousness. However, currently accepted views on these subjects have, to date, been put forth without any basis on a true physical theory of how the brain communicates internally via its electrical signals. This lack of a solid theoretical framework has implications not only for our understanding of how the brain works, but also for wide range of computational models developed from the standard orthodox view of brain neuronal organization and brain network derived functioning based on the Hodgkin-Huxley ad-hoc circuit analogies that have produced a multitude of Artificial, Recurrent, Convolution, Spiking, etc., Neural Networks (ARCSe NNs) that have in turn led to the standard algorithms that form the basis of artificial intelligence (AI) and machine learning (ML) methods. Our hypothesis, based upon our recently developed physical model of weakly evanescent brain wave propagation (WETCOW) is that, contrary to the current orthodox model that brain neurons just integrate and fire under accompaniment of slow leaking, they can instead perform much more sophisticated tasks of efficient coherent synchronization/desynchronization guided by the collective influence of propagating nonlinear near critical brain waves, the waves that currently assumed to be nothing but inconsequential subthreshold noise. In this paper we highlight the learning and memory capabilities of our WETCOW framework and then apply it to the specific application of AI/ML and Neural Networks. We demonstrate that the learning inspired by these critically synchronized brain waves is shallow, yet its timing and accuracy outperforms deep ARCSe counterparts on standard test datasets. These results have implications for both our understanding of brain function and for the wide range of AI/ML applications.
Ten-year institutional review of infratentorial pediatric brain tumors from LMIC
Authors: Baig Ahmer Nasir , Laghari Altaf Ali , Naseem Zehra , Hussain Marium , Rao Aaida Mumtaz , Bari Iman , Bakhshi Saqib Kamran , Mushtaq Naureen , Bari Muhammad Ehsan 
Published: January 2023

Abstract
PURPOSE:
Brain tumors constitute 15–20% of all childhood cancers, whereas infratentorial brain tumors make up around 60–75% of all intracranial tumors. Surgical resection of infratentorial pediatric brain tumors carries a cumulative morbidity risk of up to 30%. We aimed to retrospectively review and analyze the clinical and functional outcomes of all infratentorial brain tumors where resections had been performed at a tertiary care hospital in Karachi Pakistan, for 10 years.
METHODS:
It was a retrospective cohort study, conducted at the Aga Khan University Hospital. All patients aged 0–18 years, who underwent resection for infratentorial brain tumors between January 2009 and December 2019 were analysed. The patients were identified using ICD-10 codes, and files were then reviewed for demographics, clinical presentations, details of the surgery, pre-operative and post-operative functional status, and different complications. MRI scans of patients were reviewed from the online hospital management system. Lansky's score was used to record functional status. Patients with incomplete medical records were excluded.
RESULTS:
Ninety-two children were included in the study. The median age was 6 years (IQR: 4–12 years), out of which 55 (59.8%) were male and 37 (40.2%) were female patients. Most common presenting complaint was headache (n = 68, 73.9%). The fourth ventricle was the most common location (43; 46.7%), and the majority of patients had medulloblastoma on histopathology (36; 39.1%). Gross total resection was achieved in 41 (44.6%) cases, followed by maximum safe resection in 28 (30.4%) cases, whereas 23 (25%) patients only had a biopsy. The mean post-op Lansky score (65.76) was better than the mean pre-op Lansky score (55.76) by 10 points and this difference was statistically significant < 0.001. Patients who had undergone only a biopsy (> 90% residual) were associated with poor outcomes (p = 0.014).
CONCLUSION:
Most of our patients had significant improvement in functional status after surgery, however, a patient who had deterioration in functional status were those who has the significant residual disease after surgery.
GIS-Based Analysis of Landslides Susceptibility Mapping: The Case Study of Lushoto District, North Eastern Tanzania.
Authors: Makonyo Michael , Zahor Zahor 
Published: January 2023

Abstract
Landslides are becoming increasingly widespread, claiming tens of thousands of fatalities, hundreds of thousands of injuries, and billions of dollars in economic losses each year. Thus, studies for geographically locating landslides vulnerable areas have been increasingly relevant in recent decades. This research is aimed at integrating Geographical Information Systems (GIS) and Remote Sensing (RS) techniques to delineate Landslide Susceptibility Mapping (LSM) of Lushoto District, Tanzania. RS assisted in providing remotely datasets including; Digital Elevation Models (DEM), Landsat 8 OLI imageries, and spatially distributed landslides coordinates with the use of a handheld Global Position System (GPS) receiver while various GIS analysis techniques were used in the preparation and analysis of landslides influencing factors hence, generating LSM index values. However, rainfall, slope’s angle, elevation, soil type, lithology, proximity to roads, rivers, faults, and Normalized Difference Vegetation Index (NDVI) factors were found to have direct influence on the occurrence of landslides. These factors were evaluated, weighted, and ranked using Analytical Hierarchy Process (AHP) technique in which 0.086 (8.6%) consistency ratio (CR) was attained (highly accepted). Findings reveal that, rainfall (29.97%), slopes’ angle (21.72%), elevation (15.68%), and soil types (11.77%) were found to have high influence on the occurrence of landslides while proximity to faults (8.35%), lithology (4.94%), proximity to roads (3.41%), rivers (2.48%) and NDVI (1.69%) had very low influences respectively. The overall results, obtained through Weighted Linear Combination (WLC) analysis indicate that, about 97669.65 hectares (ha) of the land is under very low landslides susceptibility levels which accounts for 24.03% of the total study area. Low susceptibility levels had 123105.84 ha (30.28%) moderate landslides susceptibility areas were found to have 140264.79 ha (34.50%) while high and very high susceptibility areas were found to cover about 45423.43 ha (11.17%) and 57.78 ha (0.01%) respectively. Furthermore, 81% overall model accuracy was obtained as computed from Area under the Curve (AUC) using Receiver Operating Characteristic (ROC) Curve.
Silver recovery from chemical extract originating from End-of-Life photovoltaic panels using a Microbial Fuel Cell
Authors: Kanellos Gerasimos , Tremouli Asimina , Tsakiridis Petros , Remoundaki Emmanouella , Lyberatos Gerasimos 
Published: January 2023

Abstract
The solar energy sector has grown rapidly in the past decades, addressing the issues of energy security and climate change. Many photovoltaic panels that were installed during this technological revolution, have accumulated as waste and even more are nearing their End-of-Life (EoL). Based on circular economy, a new hydrometallurgical process has been proposed for the management of the EoL PVs. This results in a chemical extract containing 0.7 % w/w Ag, along with various other metals. This study investigates the cell power generation and the kinetics of the silver recovery, along with the parasitic removal of other heavy metals, both from synthetic and the real chemical extract in the cathode of a Microbial Fuel Cell (MFC). The results indicated that silver was completely recovered from the synthetic and the real chemical extract, with a rate of ~82 μmol/h and ~32 μmol/h, respectively. The difference is attributed to the simultaneous reduction of other heavy metals in amorphous compounds, hindering the silver reduction kinetics and leading to a gradual electrode passivation. Nevertheless, silver can be 100% retrieved from the chemical extract, with a purity of 68-96% w/w (average 86% w/w at the end of the batch cycle), in crystal (face center cube) structure, containing minor metal impurities.