bluuebunny/crossref_metadata_2025_split huggingface dataset:
Buoyancy forcing: a key driver of northern North Atlantic sea surface temperature variability across multiple timescales
Authors: Risebrobakken Bjørg , Jensen Mari F. , Langehaug Helene R. , Eldevik Tor , Sandø Anne Britt , Li Camille , Born Andreas , McClymont Erin Louise , Salzmann Ulrich , De Schepper Stijn 
Published: June 2023

Abstract. Analyses of observational data (from year 1870 AD) show that sea surface temperature (SST) anomalies along the pathway of Atlantic Water transport in the North Atlantic, the Norwegian Sea and the Iceland Sea are spatially coherent at multidecadal timescales. Spatially coherent SST anomalies are also observed over hundreds of thousands of years during parts of the Pliocene (5.23–5.03, 4.63–4.43, and 4.33–4.03 Ma). However, when investigating CMIP6 (Coupled Model Intercomparison Project 6) SSP126 (Shared Socioeconomic Pathway) future scenario runs (next century) and other Pliocene time intervals, the following three additional SST relations emerge: (1) the Norwegian Sea SST anomaly is dissimilar to the North Atlantic and the Iceland Sea SST anomalies (Pliocene; 4.93–4.73 and 3.93–3.63 Ma), (2) the Iceland Sea SST anomaly is dissimilar to the North Atlantic and the Norwegian Sea SST anomalies (Pliocene; 3.43–3.23 Ma), and (3) the North Atlantic SST anomaly is dissimilar to the SST anomalies of the Norwegian and Iceland seas (future trend). Hence, spatially non-coherent SST anomalies may occur in equilibrium climates (Pliocene), as well as in response to transient forcing (CMIP6 SSP126 low-emission future scenario). Since buoyancy is a key forcing for the inflow of Atlantic Water to the Norwegian Sea, we investigate the impacts of buoyancy forcing on spatial relations between SST anomalies seen in the North Atlantic and the Norwegian and Iceland seas. This is done by performing a range of idealized experiments using the Massachusetts Institute of Technology general circulation model (MITgcm). Through these idealized experiments we can reproduce three out of four of the documented SST anomaly relations: being spatially coherent under weak to intermediate freshwater forcing over the Nordic Seas, the Iceland Sea being dissimilar to the North Atlantic and the Norwegian Sea under weak atmospheric warming over the Nordic Seas, and the North Atlantic being dissimilar to the Norwegian and Iceland seas under strong atmospheric warming over the Nordic Seas. We suggest that the unexplained SST anomaly relation, when the Norwegian Sea is dissimilar to the North Atlantic and the Iceland Sea, may reflect a response to a weakened Norwegian Atlantic Current compensated for by a strong Irminger Current or an expanded East Greenland Current.
Episodic Odor Recognition Memory Is Reflected in Narratives About the Earliest Memories in Older Adults
Authors: Sabiniewicz Agnieszka , Stefańczyk Michał , Sobol Małgorzata , Palmiero Massimiliano 
Published: June 2023

Abstract
Many studies have shown that the characteristics of odor-evoked memories differ from the characteristics of memories evoked by other senses. So far, no research has specifically investigated the relationship between odor memory and the quality of memories without using an odor trigger. The purpose of this study was to explore the link between episodic odor recognition memory and the linguistic and semantic content of autobiographical narratives about the earliest memories of older adults by a methodological approach deprived of odor stimuli. A sample of 112 older adults aged 59 to 101 years old was recruited. Odor memory was measured via the Sniffin’ Test of Odor Memory, and the linguistic and semantic content of memories was measured via the Linguistic Inquiry and Word Count system. The results showed that episodic odor recognition memory was a predictor of the number of first-person pronouns and number of words concerning cognitive processes in the narratives about the earliest memories. Implications for memory and future research directions are discussed.
L’analogia nel De veritate di Tommaso d’Aquino: tra capacità euristica e trascendenza divina
Authors: Gambi Giovanni 
Published: June 2023

I tentativi attuati all'interno della tradizione tomista per individuare la dottrina ufficiale dell’analogia elaborata da Tommaso d’Aquino si sono dovuti confrontare con la varietà di distinzioni tracciate dall’Aquinate nei suoi scritti. In particolare, l’importanza inedita assegnata alla convenienza di proporzionalità nelle Quaestiones disputatae de veritate ha suscitato un dibattito secolare, che oppone quanti riconoscono in questa soluzione la dottrina autentica a coloro che la valutano meramente come uno stadio provvisorio all’interno di un’evoluzione riscontrabile nelle opere di Tommaso. Nel presente contributo si intende segnalare alcuni dati testuali che aiutano a chiarire il passaggio dalla concezione dell’analogia presentata nello Scriptum super sententiis a quella del De veritate, un passaggio strettamente legato alla funzione euristica svolta dall’analogia.

The attempts made within the Thomist tradition to identify the official doctrine of analogy elaborated by Thomas Aquinas had to deal with the various distinctions drawn by Aquinas in his writings. In particular, the great importance given to the agreement of proportionality in the Quaestiones disputatae de veritate has elicited a long debate, in which those who consider such a solution as the authentic doctrine are opposed to those who see it merely as a temporary stage of an evolution which could be observed in Thomas’s works. The aim of this essay is to present some textual data that contribute to clarify the transition from the analogy as conceived in the Scriptum super Sententiis to that of the De veritate, a transition closely related to the heuristic function of analogy.
Lateral Cephalometric Analysis of Nasal Morphology in Patients Visiting Nishtar Institute of Dentistry
Authors: Jamshed Sameera , Zubair Hassan Awaisi  , Ahmed Zubair 
Published: June 2023

Nasal morphology is the keystone of facial aesthetics. Being the most prominent part of the face, the shape and position of the nose greatly influence the facial profile and nasal soft tissue thickness also plays a vital role in orthodontic diagnosis and treatment planning. Objective: To evaluate the soft tissue nasal morphology in individuals presenting with different skeletal patterns such as skeletal class 1 and skeletal class 2 jaw relationship. Methods: It was Comparative Cross-sectional study conducted in Orthodontics Department of Nishtar Institute of Dentistry for the period of six months (5th Mar 2020 to 6th Jun 2021). Study sample consisted of Lateral cephalometric radiographs of 65 subjects. Age range of sampled subjects was 19-26 years (mean age 20.93). The sample was divided into two groups on basis of the Skeletal jaw relationship as class-1 and class-2. An Independent t-test was applied for evaluation of the difference in lateral nasal morphology between both groups. Results: Notable differences were found between skeletal class 1 and skeletal class 2 groups for the prominence of the mandible and Linear distance between soft tissue Pogonion and Pronasale. Considerable differences in measurements of nasal depth, nasofrontal angle, nasal tip projection angle, nasofacial angle and nasomental angle were found. Conclusions: It is concluded that nasal morphology was greatly influenced by not only the underlying skeletal jaw relationship yet other factors e.g., dentition along with soft tissue thickness were also responsible for nasal morphology differences among various skeletal patterns. Gender dimorphism also exists for various nasal features.
Use of Physics Forcep Versus Conventional Forcep in Extraction of Mandibular First Molar
Authors: Benazeer  , Irshad Farah , Qadir Khan Usman , Memon Zunair Akbar , Kumar Punjabi Suneel , Ali Zaidi Syed Aijaz 
Published: June 2023

Dental extractions are common. Atraumatic extractions utilizing various technologies are said to protect paradental structures. The new physics forceps can extract the teeth without stress. Objective: To compare the efficacy of physics versus conventional forcep in extraction of mandibular first molar. Methods: Patients aged 18 t0 40 requiring extraction of mandibular first molar were included in the study. The efficacy of extraction was evaluated based on bone loss, soft tissue tear, time required for extraction, postoperative pains, and root fracture. The participants were divided into two groups (Physics forcep and conventional forcep) using block randomization technique, and the pain and time between both groups were compared using independent samples t-test. Results: The two groups had a mean age of 2.85 ± 0.355 years. Physics Forceps (n=1, 6.7%) caused less soft tissue tears than Conventional Forceps (n=14, 93.3%) (p=0.01). 55.5% of the Physics Forceps group and 44.5% of the Conventional Forceps group took more than 10 minutes to extract (p=0.045). Physics Forceps had a greater rate of complete success (p=0.043) than Conventional forceps (p=0.043). In terms of overall instrument utility, physics forceps scored better than Conventional forces in both good and average scores (p=0.021). The difference in mean pain score in the two groups was statistically significant (p=0.0018) at day 3 and day 7 (p=0.0001) being lower in physic forcep. Conclusions: Physics forceps are a more favorable substitute to traditional forceps for atraumatic tooth extraction.
HATI DALAM PERSPEKTIF AL-QUR`AN & HADITS
Authors: Firdaus Firdaus , Barni Mahyuddin 
Published: June 2023

Qalbun or heart (Anri Saputra, Mela Rospita, Vivik Shofiah, 2019: 37) is a component in the human soul that judges the right or wrong of one's feelings, intentions, thoughts, attitudes and actions. The heart (qalbun) determines behavior where good or bad depends on the condition of the heart. The heart is interpreted by changing, reversing and replacing, while Imam Al-Ghazali is of the view that the heart is the flesh that is located on the left side of the human chest which is elongated round (heart). The purpose of this paper is to describe that the Qalbu (heart) has certain meanings, functions, potentials, types and characteristics that must be used wisely to direct humans to goodness. This paper is a literature study research. Literature study is a scientific work that contains discussion of previous research and scientific references. Literature study is related to theoretical studies and other references related to values, culture and norms that develop in social situations and scientific literature (library research). The conclusions of this paper are 1. Qalbun is a "central system" device of the inner human mind to know and understand something as well as a driving force in human life activities. 2. Qalbun is a medium for entering God's guidance with the condition that the heart is filled with faith first. 3. Qalbun has a potential that must be guarded and used wisely. A mistake in using the potential of the heart will result in damage to the living system which gives birth to humans with various kinds of heart disease. 4. Qalbun functions to find the truth of Allah's verses as a human being can be a person who fears Allah SWT. Furthermore, they can carry out their duties as Abdullah and Khalifatullah.
Analysis Of The Influence Of Motivation, Work Environment, And Compensation On Employee Loyalty At PT Plus Tra Coating Industries
Authors: Muhammad Bima Athalla  , Evi Sofia  
Published: June 2023

This research was conducted at PT Plus Tra Coating Industries, centered in Sleman, Yogyakarta. The purpose of this research is to find out how the influence of motivation, work environment and compensation on employee loyalty at PT Plus Tra Coating Industries. The research data was obtained through a questionnaire. The sample used in the research was 52 people. Data analysis used in this research is descriptive analysis, classical assumption test, multiple linear regression test and hypothesis test. The results showed that motivation had a negative and insignificant effect on employee loyalty at PT Plus Tra Coating Industries, the work environment had a positive and significant effect on employee loyalty at PT Plus Tra Coating Industries and compensation had a positive and insignificant effect on employee loyalty at PT Plus Tra Coating Industries. Simultaneously, Motivation, Work Environment and Compensation have a significant effect on Employee Loyalty of PT Plus Tra Coating Industries.
Do National Differences Hamper CSDP? The Pragmatism of Mission Members
Authors: Friesendorf Cornelius , Neubauer Philipp 
Published: June 2023

European police officers’ work in the context of multinational police missions is an important component of international peace- and statebuilding. However, so far little is known about the inner life of police work in such missions. Existing research suggests that difficulties arise when police from countries with different policing models participate in the same mission. Focusing on public order policing and drawing on interviews with European police officers working in Common Security and Defence Policy (CSDP) missions of the European Union, our findings offer a more nuanced picture. Even though distinctly national styles continue to inform public order practices (trends of convergence notwithstanding), European members of multinational missions are not critical of differing approaches per se and even appreciate cross-national variation as it provides a range of options. However, their pragmatism also leads mission members to be critical towards practices they regard as not fitting local conditions in mission areas or as lacking proper planning.
European Union, CSDP, police missions, transnational policing, European Foreign and Security Policy, pragmatism, public order, protest policing
A New Look on Cooperative Identity in the Light of the EU Prospectus Regulation and Blockchain-Based Public Equity Financing
Authors: Gurkov Alexander 
Published: June 2023

Сooperative identity has distinct features which formed over a century ago. Legislation of many countries recognises the value of traditional cooperatives by providing them with special regulatory regimes, like tax exemptions. These exact features make cooperatives unattractive when it comes to competing with investor-owned companies for public equity capital. The article looks into the traditional cooperatives within the legal framework of raising public equity capital through the offer of blockchain-based tokens (crypto-assets). The analysis focuses on existing non-blockchain EU regulations, the EU Prospectus Regulation specifically. The study looks into the distinct features of the cooperative identity, analyses the specifics of prospectus regulations, and applies the criteria underlying the initial disclosure obligation when making a public offer to sell equity-based blockchain tokens by cooperatives.
The article concludes that complying with the traditional cooperative identity allows entities to access public equity financing using crypto-assets without publishing a prospectus under the Prospectus Regulation. This conclusion is only a first step in analysing the cooperative identity changes when membership is offered in transferable blockchain tokens.
Blockchain, cooperative principles, Prospectus, public equity, investment, cooperative rebates, ICOs, MiCA, securities, information asymmetry
The Taxation of ‘Digital Nomads’ and the ‘3 W’s’: Between Tax Challenges and Heavenly Beaches
Authors: Thomaz Pignatari Leonardo 
Published: June 2023

Work mobility is not something new, but it certainly received an important boost with the COVID-19 pandemic as many people began working remotely which reflected on their lifestyle. In this context, the objective of the present study is to analyse the challenges imposed by what is known as ‘digital nomads’ from the exclusive perspective of individual taxation. The first part aims to understand the first ‘W’, i.e., who the ‘digital nomads’ are and the factors that favour the choice for this type of work. Subsequently, it examines the impacts caused by the ‘digital nomadism’ in determining the tax residence (second ‘W’ – where) and presents the measures, albeit incipient and indistinguishable, adopted by some countries in relation to this phenomenon. The third section delves into the taxation of income obtained by ‘digital nomads’ through either an employment relationship or the provision of services (third ‘W’ – what). Based on the analysis of examples and the presentation of some alternatives, this study seeks to demonstrate the need to adapt the tax residence rules at both of the levels of domestic law and double tax treaties (tiebreaker rules). The rules on the taxation of income from employment and the provision of independent services also demand modifications that detach them from the strict need for a physical presence.
Digital nomads’, work mobility, international taxation, tax residence, employment income, digital economy
Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive
Authors: Ørberg Mark , Fjord Louise Blichfeldt 
Published: June 2023

The authors explore the highly debated 15% minimum corporate tax rate better known as Pillar Two. More specifically, the focus is on ‘public good enterprise foundations’ and the potential applicability of the ‘non-profit organization’ definition in the EU Pillar Two Directive (2022/ 2523) from December 2022. A public good enterprise foundation typically controls one or more operating enterprises but can only distribute income to the public good purposes stipulated in the foundation charter. This ‘distribution restraint’ is supplemented by a ‘disbursement duty’ as the governing board must make distributions to the foundation’s public good purposes. In some instances, the founder has – in addition to one or more public good purposes – explicitly stipulated ownership of (specific) operating entities for the purpose of raising funds for the public good purposes in the charter. Consequently, whereas corporations make profit for their owners, the public good enterprise foundation’s purpose is not to operate for profit-making but instead to operate for promotion of the public good purpose in the foundation charter.
Illustrated by Danish public good enterprise foundations (DK: Erhvervsdrivende fonde), it is analysed whether public good enterprise foundations in Europe should be considered as ‘non-profit organizations’ excluded from the EU Pillar Two Directive despite owning (controlling) interests in operating entities that are conducting commercial business. The impact is significant as this would exclude the income and tax of the public good enterprise foundations (and their holding companies) when calculating the jurisdictional effective tax rate of the group and prevent the application of the income inclusion rule and the under taxed payment rule on their income. While self-owned foundations may be unfamiliar in some Member States, it will have significant impact on other Member States such as Denmark where some of the largest businesses (e.g., Maersk, Novo Nordisk, Carlsberg, and Lundbeck) are owned by such public good enterprise foundations. The authors argue they should be considered as non-profit organizations and therefore excluded entities under the Directive.
Non-profit definition, International tax law, EU tax law, Pillar II, EU Directive 2022/2523, Enterprise foundations, Industrial foundations, Foundation purpose, Foundation objective
AS CONTRIBUIÇÕES DE INTERVENÇÕES PEDAGÓGICAS NA APRENDIZAGEM DA DIVISÃO DE NÚMEROS NATURAIS POR ESTUDANTES DE 4º E 5º ANO DO ENSINO FUNDAMENTAL
Authors: De Oliveira Karyne Santiago , Rios Claudene Ferreira Mendes 
Published: June 2023

Este trabalho apresenta reflexões tecidas em um Trabalho de Conclusão de Curso (TCC) a partir do problema de pesquisa: quais intervenções pedagógicas contribuem com o processo de construção do conceito da divisão de números naturais e de seus possíveis algoritmos por estudantes de turmas de 4 º e 5 º ano? Quanto aos objetivos, desenvolver intervenções pedagógicas de modo a compreender quais as relações existentes entre estas intervenções e o processo de construção do conceito e dos algoritmos da divisão de números naturais por estudantes de turmas de 4 º e 5º foi o objetivo geral, e comunicar reflexões conceituais e análises desenvolvidas, objetivo deste artigo. Em relação a metodologia, trata-se de uma pesquisa ancorada na abordagem qualitativa com inspiração na pesquisa-ação estudada por Thiollent (2011), através da construção e execução de sete oficinas pedagógicas como estratégia de coleta de dados, e quanto a fundamentação teórica, dialogamos com Gitirana et al.(2014), Megid (2012), Nunes et al.(2009), Centurión (1995), dentre outros autores. Na análise dos dados ficou evidenciado que a construção do conceito da divisão é um processo complexo, sendo de competência do professor o desenvolvimento de diferentes situações de aprendizagem, contemplando as ideias da divisão de distribuição e de medida. Também evidenciaram que é preciso a escola investir em diferentes estratégias para a resolução de problemas matemáticos, potencializando a aprendizagem matemática.
STEM-based principles and strategies to cultivate students' social and emotional learning
Authors: Su Qing , Guo Shaoqing 
Published: June 2023

Cultivating and developing the social-emotional abilities of students is a realistic educational requirement. Such cultivation includes the development of skills related to self-awareness, self-management, social awareness, and relationships, as well as the ability to engage in responsive decision-making, with these skills, students will be equipped with the necessary character and key abilities to adapt to future society. To better understand how Science, Technology, Engineering, and Mathematics (STEM) education can contribute to social and emotional learning (SEL), this study designs a STEM course named "The Yellow Riverbank Is Beautiful—Bridge and Lanzhou". By designing and delivering the pedagogical approach of this STEM project as well as assessing the students, the study proposes the principles of STEM education to develop students' SEL. These principles include: creating contexts focusing on real-world, developing social emotions through disciplinary practices, establishing interpersonal relationships of equality and mutual support. Also proposed teaching strategies, including: creating social contexts, planning activity sequences, evaluating students' behavior.
ORTAKLIKLARDAKİ YATIRIMLARIN ÖZKAYNAK YÖNTEMİNE GÖRE MUHASEBELEŞTİRİLMESİ
Authors: DİNÇ Engin , YILDIRIM Fatih 
Published: June 2023

Ortaklık yatırımları; işletmede söz sahibi olmak, karlılığı arttırmak gibi amaçlarla yapılan sermaye
yatırımlarıdır. Ortaklık yatırımlarının muhasebeleştirilmesinde kullanılabilen yöntemlerden biri
özkaynak yöntemidir. Türkiye’de yürürlükte olan Türkiye Muhasebe ve Finansal Raporlama Standardı
(TMS/TFRS), Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS), Küçük
ve Mikro İşletmeler için Finansal Raporlama Standardı (KÜMİ FRS) ve Vergi Usul Kanunu (VUK)
açısından ortaklık yatırımlarının muhasebeleştirilmesinde farklılıklar bulunmaktadır. Özkaynak
yönteminin uygulamasında iştirak payının hesaplanması, yatırım tutarını aşan zararlar, ertelenmiş vergi
etkisi, aşağı ve yukarı yönlü işlemler, eliminasyon, uygulanan muhasebe politikalarındaki farklılıklar,
finansal tablo tarihlerindeki farklılık gibi özellikli işlemler bulunmaktadır. Çalışmanın amacı, ortaklık
yatırımlarının özkaynak yöntemine göre muhasebeleştirilmesinde özellik arz eden işlemlerin ayrıntılı
ele alınması ve literatüre katkı sağlanmasıdır.