bluuebunny/crossref_metadata_2025_split huggingface dataset:
Floristic and phytoecological diversity of Holm Oak Quercus ilex forests in the Belezma Massif Biosphere Reserve, North-East Algeria
Authors: Daoudi Iman , Farhi Kamilia , Si bachir Abdelkarim 
Published: June 2023

Abstract
The holm oak is a species that forms interesting stands in the Belezma National Park (PNB). Studying it has allowed us to understand it’s ecological and phytoecological characteristics. Despite the importance of this species, individual trees remain exposed to multiple threats. Surveys were carried out at the level of the massifs of Kassrou and Om rkhaa which enabled us to carry out the floristic groups of the Holm oak. The study area is characterized by high floristic diversity, with 120 plant species belonging to 106 genera and 34 families, 46 of which are not included in the list of flora of the Belezma National Park. The most dominant families are Asteraceae (32 species; i.e., 27%) and Fabaceae (13 species; i.e., 11%), which are also families that are frequently found in Algeria, particularly in the Mediterranean region. The study of the phytogeographical spectrum shows that the field stations studied are dominated by the Mediterranean element (75%, 58%). Analysis of the biological types revealed the predominance of hemicryptophytes (30.33%). Therophytes were present with a high percentage at the two study sites (21%, 32%); the disturbance indices were respectively 46%, and 50%, showing high anthropogenic pressure. It is important to take the necessary measures for the preservation and conservation of this precious heritage.
Using electronic record of sales to support fair budgetary allocations across Czech municipalities
Authors: Semerád Pavel , Rogalewicz Vladimír , Barták Miroslav 
Published: June 2023

Abstract
The paper focuses on electronic record of sales, a tool enabling continuous monitoring and control of declared sales of business entities. Such systems have been recently gaining popularity in European countries. The objective of the paper is to analyse the possible use of electronic record of sales for a fairer redistribution of shared taxes according to the place where the taxable income was earned. We do not consider the current situation to be entirely fair, as sales may be realized in the whole territory of the country. However municipalities that help businesses achieve their income are not fairly rewarded for doing so. This usually gives larger municipalities an advantage at the expense of smaller ones. Currently, the tax administration has sufficient technical equipment to be able to identify the place where the revenue was received.
Key Concepts in Gender Analysis – A Military Gender Perspective
Authors: Bumbuc Ștefania , Rusu Raluca , Dragomir Isabela-Anda , Herman Ramona 
Published: June 2023

Abstract
This article presents a conceptual analysis of the main terms used in the analysis of the gender perspective. Given the various approaches to the gender perspective, a clarification of the meanings of the terms is needed, especially since they have lately been defined in terms of military acceptance as well. This content is part of the Military Gender Studies (MGS) Project, whose aim is to develop a model of gender perspective in the military, which will be taught in the European Military Institutions through an Army Handbook.
Preparation of a National Contingent in Terms of Logistical Support for the Execution of an International Mission
Authors: Pînzariu Sorin , Neag Mihai Marcel 
Published: June 2023

Abstract
Providing logistical support, the organisation and preparation of a military structure for deployment in a theatre of operations for participating in a multinational operation arise many problems, in particular, due to the factors influencing the conduct of that operation. In this article we intend to present the specific logistical support activities that are carried out during the preparation of a force designated to participate in a multinational operation, as well as the main activities carried out in the line of logistical support management for the preparation of a contingent for the execution of an international mission, all these taking into account the factors influencing this particularly important logistical support activity.
Increasing the Technical Resource of the 152 MM Caliber Howitzer, 1981 Model by Improving the Constructive Solution of a Subassembly of the Elastic Linkage Composition
Authors: Popescu Stelian 
Published: June 2023

Abstract
The method of increasing the technical resource of the 152 mm caliber howitzer, model 1981 aims to improve the construction solution of an essential subassembly of this product’s structure, without affecting the functioning of the howitzer and without diminishing its safety and stability in firing. For this reason, the article aims to highlight the essential aspects of the construction of the guiding and sealing piston of the 152 mm caliber, 1981 model howitzer’s recuperator, using a polymer composite material and to present how the chosen technical solution influences the technical resource of the product.
Jetzt ist die Zeit für verstärkten öffentlichen Wohnungsbau
Authors: Dullien Sebastian , Martin Carolin 
Published: June 2023

Abstract
The German construction industry is facing major challenges. Rising interest rates, high material costs and high energy prices have led to a sharp drop in orders and declining building permits. Consequently, capacity utilisation in the construction industry will fall while the shortage of affordable housing increases. This article proposes appropriate instruments for increased public housing construction. We recommend that the federal government supports the federal states and municipalities in the areas of planning, financing and controlling and increases and expands KfW-programmes.
Was tun, wenn der (Gas-)Markt kollabiert?
Authors: Ockenfels Axel , Wambach Achim 
Published: June 2023

Abstract
A failure of the price mechanism in the gas market cannot be ruled out. The article explains how a market collapse can occur and what effects even the possibility of such a collapse can have. It explains the essential elements that an economic framework should have in the shadow of a possible market collapse.
Kommunalfinanzen in Zeiten steigender Zinsen
Authors: Brand Stephan , Salzgeber Johannes 
Published: June 2023

Abstract
Rising interest rates will impact municipal budgets in Germany by increasing the cost of loans and making it more difficult to finance necessary investments in infrastructure and transformation. While most municipalities should have sufficient leeway to deal with higher interest rates, highly indebted municipalities may be strongly affected by rising interest rates. In these municipalities, interest costs are increasing strongly, budgetary margins are narrower anyway, and these municipalities are more dependent on loans to finance their investments. Rising interest rates thus once again reveal the unresolved and fundamental challenges for the municipal financial system in Germany.
Indien: eine Alternative zu China?
Authors: Menkhoff Lukas , Wagner Christian 
Published: June 2023

Abstract
Tensions in the world economy and European worries about too much economic dependence on China put India into focus. 18 % of the world population are living there in a democratic state. However, the overall market size is just one fifth of the Chinese and democracy is getting weaker, according to a European understanding. Still, the Indian economy offers great long-run potential for trade. India regards itself to be on par with Europe and acts independently, similar to China. This should be kept in mind when partnership is aimed for in economic and political affairs.
Schuldentragfähigkeit mit impliziten Staatsschulden – Leitbild oder Irrlicht?
Authors: Priewe Jan 
Published: June 2023

Abstract
Implicit public debt is a calculation based on assumptions that are qualitatively and fundamentally different from explicit public debt, i.e. it cannot be added to the latter. Moreover, they distort the real costs of ageing considerably. This creates a mirage of public debt that drives fiscal policy in the wrong direction like a will-o’-the-wisp. The costs of demographic change are systematically overestimated.
Produktverknüpfung bei Softwareangeboten – ökonomische Einordnung am Beispiel Microsoft
Authors: Reisinger Markus , Wagner Stefan 
Published: June 2023

Abstract
Microsoft has a dominant position in the software market but competes with other firms in the adjacent market of cloud computing. Microsoft is using its dominant position in the software market to gain competitive advantages in cloud computing services and discriminates against certain cloud-computing providers. This behaviour leads to higher prices and fewer choices for customers. It also reduces the incentives for innovation for competing cloud providers.
Dürrezeit für das Elektroauto steht bevor: Replik und Erwiderung
Authors: Seiler Robert , Wermuth Dieter , Dudenhöffer Ferdinand , Wisbert Helena 
Published: June 2023

Abstract
Robert Seiler and Dieter Wermuth argue that electric vehicles continue to get more competitive, driven by the huge and dynamic Chinese market. To survive, car producers have to invest massively in EV capacities. Ferdinand Dudenhöffer and Helena Wisbert, on the other hand, see a sharp decline in electromobility in Germany in the next few years, although this could vary in the long term.
Sinkendes Leistungsniveau, hohe Chancenungleichheit – Stand und Handlungsoptionen für die deutsche Schulbildung
Authors: Freundl Vera , Pfaehler Franziska , Schoner Florian , Wößmann Ludger 
Published: June 2023

Abstract
A well-functioning education system is characterised by a high level of student achievement and by providing equal opportunities to succeed irrespective of one’s socio-economic background. Using data from standardised achievement tests and on social mobility, we show that the German education system falls short in both dimensions. While achievement rose after the PISA shock in the early 2000s, it has been declining steadily over the past decade. Furthermore, attendance rates for high-track schools (Gymnasium) differ by as much as 60 percentage points across socio-economic groups, illustrating the lack of equal opportunities. We present policy recommendations aimed at addressing the identified shortcomings and improving the current situation.
Haushaltsspielräume des Bundes: Strukturelle Schieflagen lösen sich nicht durch Aufschieben
Authors: Christofzik Désirée I. 
Published: June 2023

Abstract
In recent years, Germany has defused numerous political conflicts through additional financial leeway. Alongside declining interest expenses, high employment, low unemployment and strong corporate profits have led to increased tax revenues and reduced social expenditures. Special funds, reserves and changed accounting practices were used during the crisis years to create buffers. However, there is now a significant structural budget shortfall. The federal government permanently transferred tax revenues to states and municipalities while expenses continue to rise. Addressing these imbalances requires more than short-term solutions; new exemptions or exceptional measures are not the answer.
Brauchen wir IPCEI?
Authors: Wigger Berthold U. 
Published: June 2023

Abstract
An Important Project of Common European Interest (IPCEI) is a program in the EU that allows participating member states to subsidise the research and innovation of private companies. This paper addresses the question to what extent does IPCEI contribute to a better innovation climate. The paper argues that Germany does not need IPCEI. More than direct subsidies, an innovation-friendly climate in Germany necessitates appropriate tax and capital market conditions, robust research universities, reasonable data accessibility and less technology skepticism.
Der Schlüssel für eine zukunftsfeste deutsche Wirtschaft liegt in Europa
Authors: Felke Reinhard , Schmitz Sebastian , Tholoniat Luc 
Published: June 2023

Abstract
The German economy has been hit hard by Russia’s war of aggression against Ukraine. Higher energy prices, weaker global trade and supply chain disruptions have had a profound impact. In addition to this new geopolitical reality, Germany faces rapid demographic changes and the need to manage its transition to a carbon-neutral economy. With the world’s largest integrated single market, a common currency and the European Green Deal, the EU provides a powerful framework for Germany to maintain and renew its prosperity. Deeper integration of the German economy in the EU Single Market, close cooperation with European partners and a strong domestic reform and investment agenda would benefit both Germany and the EU.
The explication of the notional part of the concept "gardening" in the British detectives of the XIX century
Authors: Sidorova Elizaveta Nikolaevna 
Published: June 2023

Within the framework of this article, the author examines in detail the structure of the hyperconcept "Englishness", paying special attention to the concept of "gardening" included in it, which is most widely represented in British detectives of the XIX century. Using the continuous sampling method, its conceptual component was analyzed. The selected examples are classified according to the representation of the "garden" frame, which is verbalized using such hyperonyms as "flowers", "trees", as well as through the lexemes "grass", "plants". A special role in the detectives of the XIX century is played by the lexeme "rose" as part of the hyperonym "flowers". The following works served as material: "Moonstone" by W. Collins, "A Study in crimson tones" by A. K. Doyle, "Ignorance of Father Brown" by G. K. Chesterton. The author's main contribution to the study of the hyperconcept "Englishness" can be considered an analysis of the representation of the hyperconcept by studying one of its constituent concepts, in our case, the concept of "gardening". Since today most researchers study the complex concept of "Englishness", guided by the techniques of cultural and literary approaches, the relevance of this study is that it is carried out in a linguistic way. As a result, it was concluded that gardening is an integral part of English life, which is verbalized in British detectives of the XIX century. The English people have a special love for roses, which are also represented in the concept of "gardening".
MODEL PENGEMBANGAN PERTANIAN PERKOTAAN (URBAN FARMING) BERKELANJUTAN
Authors: Sugihartini Tien , Djuliansah Dedi , Noormansyah Zulfikar 
Published: June 2023

Pertanian perotaan merupakan kegiatan pertanian yang dilakukan di wilayah perkotaan, hal ini merupakan salah satu upaya yang dilakukan oleh pemerintah dalam mendukung pencapaian ketahanan pangan negara, perbaikan ekonomi, perbaikan ekologi kota, serta mempertahankan nilai sosial dan budaya. Penelitian ini dilakukan di 10 Kecamatan Kota Tasikmalaya dengan pertimbangan bahwa Kota Tasikmalaya memiliki jumlah penduduk yang terus meningkat sementara lahan pertanian mengalami penurunan serta pembangunan non pertanian yang pesat sejalan dengan visi RPJMD Kota Tasikmalaya menuju kota industri dan perdagangan termaju di Jawa Barat. Pengambilan sampel sebanyak 100 pelaku pertanian perkotaan menggunakan metode Total Sampling. Tujuan dari penelitian ini untuk mengetahui kinerja pertanian perkotaan di Kota Tasikmalaya, menganalisis faktor–faktor yang mempengaruhi kinerja pertanian perkotaan di Kota Tasikmalaya, dan Merumuskan model Pengembangan pertanian perkotaan dalam mendukung pertanian berkelanjutan. Alat analisis yang digunakan yaitu SEM WarpPLS 7.0. Hasil penelitian menunjukkan (1) Kinerja pertanian perkotaan (Urban Farming) di wilayah Kota Tasikmalaya berpengaruh positif terhadap pertanian berkelanjutan di Kota Tasikmalaya. (2) Karakteristik pelaku dan kelembagaan pendukung berpengaruh terhadap kinerja pertanian perkotaan di Kota Tasikmalaya. (3) Model pengembangan Pertanian Perkotaan (Urban Farming) berkelanjutan dirancang sebagai upaya penguatan ketahanan pangan yang menguntungkan secara ekonomi dan berkelanjutan dilihat dari aspek lingkungan.
Mekanisme Growth Opportunity, Leverage dan Financial Distress terhadap Konservatisme Akuntansi
Authors: Tias Nandira Aprillia , Tyas Mulyaningtyas 
Published: June 2023

<p>Laporan keuangan disusun berdasarkan prinsip yang memberikan fleksibilitas bagi manajemen untuk menentukan metode yang digunakan salah satunya untuk menerapkan prinsip konservatisme akuntansi. konservatismediterapkan karena akuntansi menggunakan dasar akrual dalam pembentukan dan penyajian suatu laporan keuangan perusahaan. Konservatisme kuntansi selalu berkaitan erat dengan konsep realisasi, karena konservatisme mengimplikasikan bahwa laba tidak boleh diakui sebelum direalisasikan.</p><p> </p><p>Tujuan penelitian ini adalah untuk mengetahui mekanisme <em>growth opportunity, leverage</em> dan <em>financial distress</em> terhadap konservatisme akuntasi pada perusahaan manufaktur subsektor makanan dan minuman yang ada di Indonesia sebanyak 51 sampel. Penelitian ini menggunakan teknik <em>purposive sampling. </em>Data yang digunakan merupakan data sekunder dengan metode pengumpulan data menggunakan dokumentasi yang bersumber pada situs resmi Bursa Efek Indonesia (BEI). Hasil penelitian ini menunjukkan bahwa <em>growth opportunity</em> dan <em>leverage</em> berpengaruh signifikan terhadap konservatisme akuntansi,sedangkan <em>financial distress</em> tidak berpengaruh signifikan terhadap konservatisme akuntansi.</p>
A VOZ DO "EU COLETIVO/SINGULAR":LICENCIADOS EM MATEMÁTICA E SUAS PERSPECTIVAS SOBRE TECNOLOGIAS DIGITAIS
Authors: Salmasio Juliana Leal , Figueiredo Tiago Dziekaniak 
Published: June 2023

Estudar sobre o uso das tecnologias digitais no âmbito educacional torna-se cada dia mais necessário uma vez que vivemos em uma sociedade que se transforma cotidianamente em toros dos avanços provocados, em grande parte, pelas tecnologias. Ao aproximarmos a formação inicial de professores deste contexto, nos colocamos a pensar sobre as possibilidades de ensinar e aprender matemática com o uso desses recursos. Desta forma, o estudo desenvolvido com oito alunos do curso de licenciatura em matemática de uma universidade federal da região Centro-Oeste do Brasil buscou compreender como estes sujeitos idealizam estratégias metodológicas para o uso das tecnologias digitais em sua futura prática docente. De cunho qualitativo, optamos como estratégia de coleta de dados o envio de um questionário eletrônico via e-mail aos colaboradores do estudo e encontramos no Discurso do Sujeito Coletivo (DSC) uma proposta de análise. Ao observarmos os discursos foi possível compreender que os alunos pouco se sentem preparados para a futura prática docente utilizando as tecnologias digitais, visto que somente a formação acadêmica não tem suprido suas necessidades, ao mesmo tempo que expressam o desejo de usufruir destas ferramentas em suas futuras práticas docentes de maneira a somar e favorecer o processo de aprendizagem dos alunos.
REFLEXÕES SOBRE O COTIDIANO E VIVÊNCIAS DAS PRÁTICAS DOCENTES NO PROCESSO DE ENSINO E APRENDIZAGEM
Authors: De Oliveira Luciana Amorim , Sampaio Andrecksa Viana Oliveira , Sampaio Vilomar Sandes 
Published: June 2023

Este artigo apresenta reflexões sobre o cotidiano da escola, das experiências vivenciadas entre professor e aluno, práticas docentes e implicações dos problemas sociais e emocionais no processo de ensino e aprendizagem. Para nortear as discussões foram consideradas as narrativas realizadas por professoras da educação básica, que participaram como sujeito da pesquisa de mestrado, defendida no Programa de Pós-Graduação em Educação (PPGEd/UESB). As narrativas evidenciaram os problemas emocionais e sociais vivenciados pelos alunos que, segundo as professoras, se caracterizam como a principal causa de dificuldades no desenvolvimento das práticas pedagógicas e na aprendizagem do estudante. Diante da realidade posta pelas professoras, o presente artigo propõe-se a refletir sobre as questões supracitadas, de maneira a considerar a formação docente nas esferas acadêmica, profissional e pessoal, pensando o professor em sua integralidade, pois compreende-se que as experiências acumuladas ao longo da trajetória formativa deixam marcas que delineiam o fazer pedagógico, e por isso, são capazes de revelar os elementos que, possivelmente, contribuíram para a construção das concepções, condutas e identidade docente.
Problems of Continuity of spiritual experience of Generations and analysis of their historical Models in Modern Russian historiography
Authors: Voskresenskaya N. O. , Yalozina E. A. 
Published: June 2023

The article provides a comprehensive analysis of Russian historiography at the beginning of the 21st century on the issues of intergenerational transmission of spiritual and moral experience in modern Russian society. The need to have a generalized scientific understanding of intergenerational interactions determines the relevance of this work, as understanding between different generations is a prerequisite for harmonious development of society. In the analysis of historiography, the methods of historical-comparative, historical-typological, content analysis were used, and the data of sociological surveys were taken into account. The article identifies the topics that attract the greatest and least attention of researchers, analyses the source base of profile works and their research apparatus; shows the factors that determine, according to modern Russian authors, the level of success of spiritual interaction of generations; the scientific and practical recommendations on the effective intergenerational transmission of spiritual and moral values were generalized. In practical terms, the materials of the article can be useful to representatives of the humanities and experts working in the field of state and municipal administration, social security, and education at all levels. The conclusions drawn from the results of this historiographic analysis can be used when adjusting university curricula in the humanities in order to include those issues in the list of mandatory for study, the development of which can contribute to the harmonization of intergenerational relations.
Analysis of High-Order Thinking Skills of High School Students in Solving Problems Related to Temperature and Heat
Authors: Wakhidyah Sasti Handayani , Supriadi Bambang , Anggraeni Firdha Kusuma Ayu 
Published: June 2023

Higher Order Thinking Skills are abilities that students must have in facing the challenges of the industrial revolution era 4.0 because higher-order thinking skills are complex thinking processes that involve conscious activities that will later be taken an action. The purpose of this study was to analyze higher-order thinking skills of 11th grades in senior high school in Jember. The method used is a qualitative descriptive method with data collection techniques for temperature and heat test result based on higher-order thinking skills and interviews. The result of this study, students have the ability to analyze 48.5%, evaluate 41%, and creation 39.5%. The conclusion of the research is students are in the moderate category in analyze and evaluate aspect, low category in the create aspect, it means students able to formulate the completion stage but are less able to combine information to produce the correct answer.