bluuebunny/crossref_metadata_2025_split huggingface dataset:
Empirical Approach of Indirect Tax Compliances: Study on Factors of Indirect Tax Compliance in India
Authors: Kumar Rakesh Kumar Rakesh 
Published: January 2023

AbstractA vital aspect of indirect tax is compliance procedure. There have been several problems with tax compliance. Previous research has shown that people have typically been hesitant to pay their taxes. More than 160 countries throughout the world have implemented a goods and services tax. India implemented GST on July 1, 2017. It is imperative to eliminate every aspect connected to tax disputes. research based on empirical data. Online information gathered from North India business owners based on awareness about the goods and services tax. Data only gathered from businesses that registered for goods and services tax. Explanatory factor analysis and confirmatory factor analysis are used to analyse the study. Using SPSS and AMOS, a structure equation model was created. The study identifies the tax compliance component that contributes to the efficient implementation of the GDDOS and service tax procedures. Study is only conducted in the north Indian region and on the facts that are chosen for analysis.
Women’s Participation in Income Generating Activities and its Effect on Household Dietary Diversity in Wolaita Zone, Southern Ethiopia
Authors: Kumalo M. T. , Gebre G.G. 
Published: January 2023

Abstract
Despite the existence of evidences on women’s income generating activities (IGAs) as a key way to promote their socioeconomic empowerment and gender equality that in turn has linkage to food and nutrition security, women in rural Ethiopia yet face exclusion based on the socio cultural norms of patriarchy that deprives their access and better participation in various economic activities. Therefore, we focused on factors affecting women’s participation in IGAs and its effect on household dietary diversity (HDD). Data for the study were collected from 356 women and their household dietary diversity score was constructed using 24-hour recall period. Mixed method approach, the descriptive and inferential statistics for the quantitative data and thematic content analysis for the qualitative data were used for analysis. Thus, from the totalsurveyed women, 38.4 % was engaged in their own IGAs (less participation). The result of descriptive and inferential statistics and qualitative analyses suggest that formal education, business training, business experience, initial capital, cooperative membership, cultivable land and livestock sizes positively affect women participation in IGAs whereas, distance from nearest market negatively affects their participation. Further analyses indicate that women participation in IGAs plays a significant role on increasing HDD.
Hydro-Geochemical Conditions under Projected Climate Change Scenarios of Marshyangdi River, Nepal
Authors: Singh Reeta , Kayastha Sadhana Pradhananga , Shrestha Suman Man , Sapkota Ramesh Prasad 
Published: January 2023

Abstract

Assessment of hydro-geochemical processes in a Himalayan River fed by snow and glaciers in the context of global climate change is crucial to understanding the changes in water quality due to natural and anthropogenic influences. Thus, the hydro-geochemical status of water quality was analyzed in a snow-fed Himalayan Watershed, Marshyangdi located in western Nepal for current and future scenarios under the medium (RCP 4.5) and pessimistic (RCP 8.5) representative concentration pathways (RCPs) for two seasons (pre-and post-monsoon, 2019) based on multiple regional climate models. Flow at each sampling site of a total of twenty-one sites was estimated from a soil and water assessment tool (SWAT) hydrological model and then the concentration of water quality for the future was determined. A descriptive analysis of water quality was carried and a Piper plot diagram for evaluating the spatiotemporal variation as well as the hydro-geochemical status of water for the current and future scenarios. The results reveal alkaline water in the watershed based on pH values that follow the pattern of average ionic dominance Ca2+ > Mg2+ > Na+ > K+ for cations and HCO3− > Cl− > NO3− for anions indicating the carbonate-dominated lithology in the Marshyangdi Watershed for the current scenarios. However, for future scenarios dominance of cations is different for the respective seasons Ca2+> Na++K+ >Mg2+ and Na++K+ > Mg2+ > Ca2 with similar anion composition with respect to current scenarios under both RCPs.
Species-specific exudates from marine phytoplankton drive microbial community composition
Authors: Briand Enora , Lassudrie Malwenn , Noël Cyril , Jauzein Cécile , Labry Claire , Lacour Thomas , Berard Jean-Baptiste , Nef Charlotte , Raimbault Virginie , Sibat Manoëlla , Schreiber Nathalie , Garnier Matthieu 
Published: January 2023

Abstract

Phytoplankton-bacteria interactions are governed by the transformation of algal-derived organic matter, exchange of metabolites and infochemicals. However, the assembly of the bacterial community within the phycosphere is not well understood. In this study, we performed experiments to tease apart the role of species-specific exometabolites, bacterial/bacterial interactions and algal/bacterial interactions in shaping bacterial community within the phycophere. Twelve bacterial isolates, representative of the main members of the phycosphere microbiome were selected and exposed to phytoplankton extracellular fractions (PEF) from Alexandrium minutum, Prymnesium parvum and Tisochrysis lutea. While all bacterial isolates were able to grow individually on the different PEF, the bacterial community analysis indicated that some species were selected and others were not when grown in a synthetic community (SynCom). In addition, we compared the SynCom assembly in the absence or presence of the harmful algal cells. If PEF, irrespective of the producing alga, allowed the growth of copiotrophic strains, we found that exometabolites of the two different species led to distinct SynCom composition and that the presence of algal cells also influenced the bacterial assemblage. Overall, our results support the assertion that algal exudates and the presence of algae are the main factors driving the composition of the bacterial community.
The prognostic factors in children with status epilepticus &amp; status epilepticus severity score scales
Authors: bilge serap , Mert GüEN Gül , Hergüner Özlem 
Published: January 2023

AbstractStatus epilepticus according to International League Against Epilepsy (ILAE) 2015’ classification is a seizure that lasts longer than 5 minutes or has more than 1 seizure within 5 minutes, without returning to a normal level of consciousness between episodes. In this study, we aimed to determine the prognostic factors in status epilepticus and to compare our patients to score systems that are used internationally asPEDSS Pediatric Cerebral Performance Category Scale,EEG,Drug refractoriness,Semiology, and CriticalSickness andmSTESS modifiedStatusEpilepticusSeverityScore to determine the prognosis. of SE to find out the availability of these score systems.Method &Material: The medical records of patients aged 1 month to 17 years with status epilepticus who approached Çukurova University-Balcalı Training and Research Hospital from September 2018 to September 2021 followed in the intensive care unit were included in the study.Results: The mean age of the patients with SE is 5 years old (3–8). The male-to-female ratio is 34 (47%) / 38(53%). A history of epilepsy was present in 53% of the patients. The most common etiologies behind SE were meningoencephalitis (19%), febrile status ( 10%), unknown 9 (12%), and genetic causes ( 7%). The co-morbidities including developmental delay/intellectual disability, cerebral palsy, vision/ hearing impairment, hyperactivity, and autism spectrum disorder were present in 44(61%) of the patients with SE. The cut-off was > 2 for unfavorable outcomes and 4 for mortality with the scoring system of mSTESS and the cut-off for poor prognosis was ≥ 3 at the hospital before discharge and 6 for mortality. For PEDSS score ssytem. generalized type of seizures and non-convulsive SE, slowing and abnormal ground in EEG, being stuporous or comatose, abnormal MRI-CT, higher PCPCS score, PEDSS ≥ 3, and presence of comorbid condition were in unfavorable prognosis in SE in children.Conclusion: PEDSS and mSTESS are useful and practical score systems that should be used in predicting the prognosis of status epilepticus. Generalized type of seizures and non-convulsive SE, slowing and abnormal ground in EEG, being stuporous or comatose, abnormal MRI-CT, and presence of comorbid condition were in favour of poor prognosis in status epilepticus in children.
Crystal structure of calcium-ferrite type NaAlSiO4 up to 45 GPa
Authors: Qin Fei , Wu Ye , Xue Shengchao , Zhang Dongzhou , Wu Xiang , Jacobsen Steven D. 
Published: January 2023

Abstract
Alkali-rich aluminous high-pressure phases including calcium-ferrite (CF) type NaAlSiO4 are thought to constitute ~20% by volume of subducted mid-ocean ridge basalt (MORB) under lower mantle conditions. As a potentially significant host for incompatible elements in the deep mantle, knowledge of the crystal structure and physical properties of CF-type phases is therefore important to understanding the crystal chemistry of alkali storage and recycling in the Earth’s mantle. We determined the evolution of the crystal structure of pure CF-NaAlSiO4 and Fe-bearing CF-NaAlSiO4 at pressures up to ~45 GPa using synchrotron-based, single-crystal X-ray diffraction. Using the high-pressure lattice parameters, we also determined a third-order Birch-Murnaghan equation of state, with V0 = 241.6(1) Å3, KT0 = 220(4) GPa, and KT0′ = 2.6(3) for Fe-free CF, and V0 = 244.2(2) Å3, KT0 = 211(6) GPa, and KT0′ = 2.6(3) for Fe-bearing CF. The addition of Fe into CF-NaAlSiO4 resulted in a 10 ± 5% decrease in the stiffest direction of linear compressibility along the c-axis, leading to stronger elastic anisotropy compared with the Fe-free CF phase. The NaO8 polyhedra volume is 2.6 times larger and about 60% more compressible than the octahedral (Al,Si)O6 sites, with K0NaO8 = 127 GPa and K0(Al,Si)O6 ~304 GPa. Raman spectra of the pure CF-type NaAlSiO4 sample shows that the pressure coefficient of the mean vibrational mode, 1.60(7) cm–1/GPa, is slightly higher than 1.36(6) cm−1/GPa obtained for the Fe-bearing CF-NaAlSiO4 sample. The ability of CF-type phases to contain incompatible elements such as Na beyond the stability field of jadeite requires larger and less-compressible NaO8 polyhedra. Detailed high-pressure crystallographic information for the CF phases provides knowledge on how large alkali metals are hosted in alumina framework structures with stability well into the lowermost mantle.
Unsupervised and supervised learning of interacting topological phases from single-particle correlation functions
Authors: Tibaldi Simone , Magnifico Giuseppe , Vodola Davide , Ercolessi Elisa 
Published: January 2023

The recent advances in machine learning algorithms have boosted the
application of these techniques to the field of condensed matter
physics, in order e.g. to classify the phases of matter at equilibrium
or to predict the real-time dynamics of a large class of physical
models. Typically in these works, a machine learning algorithm is
trained and tested on data coming from the same physical model. Here we
demonstrate that unsupervised and supervised machine learning techniques
are able to predict phases of a non-exactly solvable model when trained
on data of a solvable model. In particular, we employ a training set
made by single-particle correlation functions of a non-interacting
quantum wire and by using principal component analysis, k-means
clustering, t-distributed stochastic neighbor embedding and
convolutional neural networks we reconstruct the phase diagram of an
interacting superconductor. We show that both the principal component
analysis and the convolutional neural networks trained on the data of
the non-interacting model can identify the topological phases of the
interacting model. Our findings indicate that non-trivial phases of
matter emerging from the presence of interactions can be identified by
means of unsupervised and supervised techniques applied to data of
non-interacting systems.
Evaluation of parametric postprocessing of ensemble precipitation forecasts of the NCMRWF for the Vishwamitri River Basin
Authors: Yadav Rashmi , Yadav Sanjaykumar M. 
Published: January 2023

AbstractPostprocessing of the ensemble precipitation data improves the bias and uncertainty induced in the numerical weather prediction (NWP) due to perturbations of the initial condition of atmospheric models. The evaluation of the NWP of short-range quantitative weather forecasts provided by the NCMRWF archived in TIGGE, for the Vishwamitri River Basin. The aim of the study is to perform univariate statistical postprocessing using six parametric methods and compare to find the best suitable approach among censored non-homogeneous logistic regression (cNLR), Bayesian model averaging (BMA), logistic regression (logreg), heteroscedastic logistic regression (hlogreg), heteroscedastic extended logistic regression (HXLR), and ordered logistic regression (OLR) methods for the Vishwamitri River Basin. The Brier score (BS), the area under curve (AUC) of receiver operator characteristics (ROC) plots, Brier decomposition, and reliability plots were used for the verification of the probabilistic forecasts. In agreement with the BS and AUC, the cNLR approach for postprocessing performed very well for calibration at all five grids and is preferred, whereas BMA and hlogreg approaches showed relatively poor performance for the Vishwamitri basin. The best post-processed ensemble precipitation will further be employed as an input for the generation of the hydrological forecasts in operational flood forecasting in the Vishwamitri River Basin.
Engaging boys in menstrual hygiene management (MHM) interventions in Bangladeshi schools: a pilot study to assess acceptability and feasibility
Authors: Khan Rizwana , Sarker Supta , Sultana Farhana , Alam Mahbub Ul , Mahfuz Mehjabin Tishan , Nuruzzaman Md. , Rofi Uddin Mohammad , Masud Abdullah Al , Khan Shaan Muberra , Hunter Erin C. , Unicomb Leanne , Rahman Mahbubur , Luby Stephen P. , Winch Peter J. 
Published: January 2023

AbstractEducating boys about puberty and menstruation has been hypothesized to aid in reducing menstrual stigma and negative attitudes about menstruation. We developed and piloted a school-based intervention for girls and boys to increase knowledge about puberty and foster a more supportive environment for menstruating schoolgirls. In this sub-study, we conducted 24 formative in-depth interviews and four group vignette exercises for schoolboys to develop the intervention package. We then carried out pre- and postintervention surveys and conducted four follow-up focus group discussions to determine the feasibility, acceptability, and effects of the intervention package among schoolboys and to develop recommendations for scale up. During the formative phase, boys reported minimal knowledge concerning puberty but felt puberty education was vital for all. Following the intervention, boys' awareness of menstruation increased compared to baseline [PD: 15%; 95% confidence interval (CI): 2, 29]. The reported comfort level of discussing puberty-related issues in a school club or with friends also increased [PD: 13%; 95% CI: 2, 24]. In focus groups, boys reported finding the sessions helpful and informative. Engagement of schoolboys, combined with well-delivered intervention materials and social and behavior change communication interventions is feasible and can contribute to a more supportive and girl-friendly environment in schools.
Modified version of the cross-correlation function to measure drought occurrence time-delay correlation
Authors: Mahmoudi Mohammad Reza , Zarei Abdol Rassoul 
Published: January 2023

Abstract
According to the importance of assessing the presence of time delay between the occurrence of various hydrological and meteorological phenomena, the study aim is to introduce a new method (with high ability and non-sensitivity to the abnormality of datasets and the existence of outliers) for determining the time delay in mentioned data series. In this research, a new measure to detect the time delay between two stationary time series (Non-Parametric Cross-Correlation Function or NCCF, called Spearman's CCF or SCCF) is introduced, which has very low sensitivity to abnormality of data series and also the existence of outliers in the data series. The numerical studies verify the ability of the proposed measure. In standard uniform and exponential (with mean 1) time series, at 100% of numerical analyses and in standard Gaussian time series at more than 60% of numerical studies, the ability of SCCF was more than the CCF. The applicability of the proposed measure in practice was also studied using the Reconnaissance Drought Index (RDI) data series of 20 stations over Iran during 1967–2019 in 1, 3, and 12-month time scales. The results of the practical study also proved the appropriate performance of the proposed model in all time scales.
One New Steroidal Saponin from the Leaves of Cordyline fruticosa (L.) A.
Chev.
Authors: Tan Tu Quang , Hai Yen Nguyen Thi , Mau Chu Hoang , Hung Nguyen Duc 
Published: January 2023

:
The aim of this study is to isolate and identify new chemical constituents from Cordyline
fruticosa (L.) A. Chev. growing in Vietnam. Cordyline fruticosa (L.) A. Chev. (Synonym: Cordyline
terminalis L. Kunth), belongs to the Asparagaceae family, is one of the popular plants in folk medicine.
This plant has been used to treat various diseases, such as sore throat, neck pain, bloody urine,
kidney diseases, headache, infections of mammary glands, and inflammation in the digestive tract.
Previous study on the leaves of C. fruticosa (L.) A. Chev. reported the presence of cholestane glycosides
with cytotoxic activity. The leaves of Cordyline fruticosa (L.) A. Chev. were provided by a
flower shop in Thai Nguyen city, Vietnam in 2021 (21°35'53" N, 105°50'17" E). The extraction was
performed by the ultrasound-assisted method using the solvent EtOH/H2O. The crude extract was
chromatographed on silica gel to yield one compound. The structure elucidation of isolated compound
was determined by spectroscopic analysis 1D and 2D NMR, and mass spectroscopy (HR-ESI-MS in
positive mode). A new steroidal saponin was isolated from the leaves of Cordyline fruticosa (L.) A.
Chev. The structure of compound was determined as 26-O-β-D-glucopyranosyl-furosta-5,(25)27-
diene-1β,3β,22α,26-tetrol-1-O-β-D-glucopyranoside. Phytochemical study on the leaves of Cordyline
fruticosa (L.) A. Chev. lead to the isolation and elucidation of one new steroidal saponin. Previous investigation
on species of Cordyline genus revealed the presence of steroidal saponins, so this study
has a significant benefit to complete the chemotaxonomic data about saponins from genus Cordyline
and thus Asparagaceae family. The biological test of this compound should be further carried out in
the next study.
Up-to-date Combinational Polymeric Approaches for the Enhancement of Drug Absorption and Membrane Transductivity
Authors: Theodosis-Nobelos Panagiotis , Rikkou-Kalourkoti Maria 
Published: January 2023

Abstract:
Many of the challenges concerning pharmaceutical compounds are involved in the tuning of
their physical properties and controlled and targeted drug delivery, in order to acquire the optimum therapeutic
effect. With these challenges in mind and with the recent emergence of advanced materials, various
combinational polymeric approaches have been applied. The use of coordination polymers, which are
hybrid inorganic-organic materials, consists of transition metals and multidentate organic ligands and
have been proven to prolong the release and increase the drug permeation rate of active pharmaceutical
ingredients (APIs). Another recent approach is the preparation of deformable polymeric nanoparticles
(DPN) that require the physical incorporation of a lipid in a polymeric micelle, offering flexible and deformable
phase properties. It has been shown that skin delivery efficiency could be increased due to this
deformable phase. Enhanced skin permeation was also observed when TAT peptides were chemically
attached to the DPNs. Other recent approaches, such as microarray patches, sustained release microspheres,
nanoparticles coated with biological membranes, nanosponges, and lipid-based nanoparticles,
modified by polymers, have also been able to improve the pharmacokinetic profiles of APIs and are also
discussed in this paper.
A Critical Review on Smartphone Based Determinations of Drugs
Authors: Shrivastava Alankar 
Published: January 2023

Abstract:
Cell phones are like a notepad PC with their own working framework, processor, interior
memory, and top-notch camera focal points. Cell phones are more open and less expensive
than versatile analytical devices. The quantity of cell phone users overall outperformed 2 billion
in 2016 and it addresses more than a fourth of the worldwide population. There have been numerous
new articles on the utilization of cell phones as versatile detectors, bioanalytical equipment,
and instrument interfaces. The utilization of cell phones has opened doors for prognostic,
diagnostic, detection, observing, quantification, control, or making versatile applications, since it
can be very well utilized to run routine tests. Moreover it does not require a trained personnel and
it is convenient and considered a minimal-expense gadget. The development of analytical methods
is crucial in drug development. Improvement of existing and execution of new methodologies
are essential for the present-day analytical chemistry of drugs. Recently published studies focussed
on some of the applications of smartphone-based analytical methodologies in the last few
years for the determination of drugs in different matrices. The aim of the presented review was to
enhance the visibility of one of the fast and novel applications of smartphone technology. This
will help scientists and researchers to understand the recent developments and explore new possibilities
in this field.
A Compact and Efficient Brine Shrimp Hatching Device
Authors: Machado Cardoso Alexander 
Published: January 2023

Background:
Artemia is considered an indispensable live food for rearing many
fish and crustacean larvae and can be used in toxicity tests as a safe, practical, and economical
method. It is straightforward to create and manipulate; however, many cysts do not
hatch as expected.

Methods:
A new device was used to hatch Artemia salina. The device includes a tubularshaped
reservoir, lid with a central hole, heater with a thermostat, air compressor, three porous
stones, funnel-shaped bottom, light source, collection valve, switch, and electrical outlet,
which permits better control of temperature and aeration in a single apparatus. Different
patent devices were used for comparative analysis.

Results:
Hatched eggs of Artemia showed that the device was 97% efficient; in comparison,
commercial and other devices hatched approximately less than 80% of the cysts. Although
Artemia is an easy-to-handle animal, the device described here facilitates changes in
the growth parameters and produces more nauplii larvae.

Conclusion:
This paper presents a new device that is effective, compact, and successful for
hatching brine shrimp cysts, thereby improving Artemia production.