bluuebunny/crossref_metadata_2025_split huggingface dataset:
Penambahan buah naga merah (Hylocereus polyrhizus)sebagai pewarna alami pada pembuatan nugget ikan bandeng (Chanos-chanos).
Authors: Hasri Hasri , U Dina , Sukma Hasma 
Published: February 2022

Buah naga merah memiliki potensi digunakan sebagai pewarna alami pada pengolahan produk makanan termasuk makanan yang berbahan baku ikan Penelitian ini bertujuan untuk menganalisis tingkat penerimaan konsumen terhadap nugget ikan bandeng yang ditambahkan buah naga sebagai pewarna alami. Penelitian ini dilaksanakan pada laboratorium Produksi Jurusan Agribisnis Perikanan Politeknik Pertanian Negeri Pangkajene Kepulauan. Penelitian dilaksanakan dengan menerapkan tiga formulasi bahan pembuatan nugget ikan bandeng berdasarkan konsentrasi penambahan daging buah naga merah yaitu 10% buah naga merah (F1), 20% buah naga merah (F2), dan 30% buah naga merah (F3).Pengamatan dilakukan terhadap mutu atau sifat sensorik nugget ikan bandeng menggunakan uji organoleptik skala hedonik (tingkat kesukaan). Pengujian organopletik dilaksanakan menggunakan panelis tidak terlatih sebanyak 10 orang. Analisis data tingkat kesukaan konsumen menggunakan uji statistik non parametrik Kruskal Wallis untuk mengetahui pengaruh perlakuan terhadap tingkat kesukaan panelis untuk masing-masing parameter uji organoleptik. Hasil penelitian menunjukkan bahwa penggunaan buah naga merah sebagai pewarna alami pada pembuatan nugget ikan bandeng dapat memperbaiki sifat organoleptik yang cenderung lebih disukai oleh konsumen. Penambahan daging buah naga merah pada pembuatan nugget dapat menambah warna merah dari nugget yang cenderung disukai oleh konsumen. Selain itu, penambahan daging buah naga merah pada pembuatan nugget ikan bandeng dapat memperbaiki aroma dan citarasa nugget yang dihasilkan. Pada penelitian ini juga menunjukkan bahwa penambahan buah naga merah tidak berpengaruh terhadap tekstur nugget ikan bandeng yang dihasilkan, dimana tekstur nugget yang dihasilkan rata-rata disukai oleh konsumen. Penggunaan konsentrasi 20% daging buah naga merah pada pembuatan nugget ikan bandeng merupakan formulasi terbaik berdasarkan tingkat penerimaan konsumen
Ir a + infinitivo” y su potencial comunicativo.
Authors: Giordano Roberta 
Published: February 2022

A partir de los resultados del corpus español-italiano redactado por Sánchez Montero (1993), nuestro estudio versa sobre las perífrasis verbales tempo-aspectuales, para detenerse en las formas italianas correspondientes a los diferentes significados que, de acuerdo con las circunstancias y las necesidades comunicativas, la perífrasis española “ir a + infinitivo” puede adquirir. Se investigan, así, las categorías conceptuales que subyacen bajo dicha construcción, reflexionando acerca de la oportunidad de reforzar una inclinación comparativo-contrastiva entre las lenguas para un control consciente y contextualmente adecuado del código expresivo.
Las perífrasis en general, e “ir a + infinitivo” en particular, son piezas clave del sistema sintáctico, y al mismo tiempo están dotadas de implicaciones pragmáticas cruciales: dichas estructuras resultan instrumentos informativamente potentísimos a disposición del hablante, considerando, además, que pueden contribuir de una manera significativa a incrementar la eficacia y la fluidez de los intercambios, dando a las expresiones rasgos, valores y matices específicos.
The importance of moving tropical disturbances over the Indian Ocean during the summer monsoon
Authors: CADET DANIEL 
Published: February 2022

In this paper, some results are given which help support the idea that the tropical disturbances propagating over the Indian Ocean during the northern summer, are an important phenomenon of the broad-scale Indian monsoon.
Time-longitude sections of cloudiness over the Indian Ocean during one month and a half of the 1975 summer monsoon stress the existence of moving disturbances: eastward-moving ones in the northern Indian Ocean and westward-moving ones in the southern Indian Ocean. These perturbations as well as their zonal propagation are also evidenced at ground level. From a comparative analysis with balloon trajectories, it is shown that they can have an influence on the low-level air flow circulation over the Indian Ocean.
The intensity of the Mascarene High Pressure, located near 3OGS, 5OGE, is studied in relation with the occurrence of the westward-moving disturbances. It is shown that these disturbances modulate the anticyclone intensity of the broad-scale monsoon system with a q\1asi-biweekly period. The relationship found by Findlater (1969) between the low-level cross-equatorial winds over Kenya and rainfall over the western coast of India is investigated with focus on the tropical disturbances propagating eastwards over the northern Indian Ocean. An increase of the intensity of the Somalia jet Occurs each time a perturbation originates over the western Arabian Sea and begins moving eastwards. The rainfall mechanism over the south part of the western coast seems to be linked to these perturbations and rainfall maxima occur a few days before the pressure minima. The relationship, with a 3-4 day lag between wind maxima over Kenya and rainfall maxima over the western coast can be well explained with the eastward-moving tropical disturbances
Measurements of crustal deformation in India
Authors: AGRAWAL P. N. 
Published: February 2022

Development of instruments for the purpose of measurement of crustal deformation at suitably selected location in Indian was started in 1967 at the Training in Earthquake Engineering , university of Roorkee. Now Several permanent observatory vaults have been constructed and limited measurement done employing the instrument developed. The basic consideration influencing the plan of such measurement in the field have also been studied in detail. The paper briefly outline the salient features and the present status of these studied.
Precursory seismic observations in Himachal Pradesh S.K. 1976 and Shillong plateau
Authors: SRIVASTAVA H. N. , CHAUDHURY H. M. 
Published: February 2022

Precursory changes in P-wave residuals were noticed before the earthquakes on 1 June 1969 (M=5.0) and on 15 May 1974 (M=4.8) near Shillong and another near Nurpur (Himachal Pradesh) which occurred on 23 January 1969 (M=4). For these earthquakes, decrease in P-wave velocity was observed one to two months prior to their occurrence.
Six monthly b values in Gutenberg Richter's frequency magnitude relationship showed a decrease in the value about 15 days and 3½ months before two other earthquakes of October 1969 and January 1970 in Himachal Pradesh. The decrease in b value for foreshocks as compared to the aftershocks was also noted for another earthquake on 5 November 1968.A well marked seismicity gap has been demarcated in Himachal Pradesh on the basis of epicentral distribution obtained with a close river valley project network of observatories. This could be Indicative of a possible damaging earthquake in the region.
The foreshock occurrence in the Himalayan region was investigated on the basis of data upto 1975. Although no relationship between the time of first foreshock and the main shock could be established, the results show that there is a time lag of about 10 hours between the observed foreshock and the main shock on several occasions. However, foreshocks could be detected much earlier in Himachal Pradesh where a close network of seismological observatories is being maintained.
Locating earthquake shocks by computer programming etc
Authors: PATHAK M. A. 
Published: February 2022

The method for locating earthquake shocks, usually adopted, requires at least five different observatories and also the arrival time of seismic waves must be registered accurately.
An alternate method is, therefore, proposed based upon the tables of transit time difference of S and P waves, which requires only three results from three different observatories. Also the accuracy of registering the absolute arrival time of seismic waves has not much importance but only the relative time difference of arrival of primary and secondary waves is needed.
Ultrasonographic Assessment of Frequency of Maternal Hydronephrosis During Second and Third Trimster of Pregnancy
Authors: Jelany Saira , Farooq Syed Muhammad Yousaf , Rauf Fizza , Uzair Muhammad , Idrees Moeeza , Tariq Maryam , Iqbal Amjad , Gilani Syed Amir 
Published: February 2022

The increasing occurrence of maternal hydronephrosis is causing concern across the world. Hydronephrosis during pregnancy is graded by using sonographic techniques. Objective: On ultrasonography, determine the consistency of maternal hydronephrosis during the second and third trimesters of pregnancy. Methods: A descriptive study was done at the Gilani Ultrasound center. There were following variables; trimesters, a baby's weight and three grades of hydronephrosis (Mild, Moderate and Severe). The data was collected based on these variables (Right, left). Pregnant women with kidney disease and without kidney disease were preferred. Pregnant women of all ages who are in their second and third trimesters of pregnancy are included in this study. Pregnant women in their first trimester and people with kidney problems were not included in the study. Toshiba and XARIO ultrasound machines and convex probe were used. SPSS version 21.0 was used to analyze the data. Results: With the standard deviation of 4.26, minimum 18.00, maximum 41.00 and mean of 6.85 out of 139 pregnant females were included according to age in this study.68 (48.9%) out of 139 were without hydronephrosis and 71 (51.1%) were with hydronephrosis. Out of 139 pregnant females 18 (25.4%) had moderate hydronephrosis, 53 (74.6%) had mild hydronephrosis. According to laterality 2 (2.8%) pregnant females had bilateral hydronephrosis 20 (28.2%) had left sided hydronephrosis and 48 (67.6%) had right sided hydronephrosis. During 3rd trimester 44 (62.0%) and during 2nd trimester 27 (38.0%). According to fetal lie 11 (15.5%) were transverse and 60(84.5%) were longitudinal. According to fetal position 46 (64.8%) were cephalic and 25 (35.2%) were breech. Conclusion: According to the findings, hydronephrosis is more common in the third trimester than in the second trimester. Mild hydronephrosis is more common than moderate and severe hydronephrosis.
TEKNIK PEMBESARAN IKAN KARANG DI KERAMBA JARING APUNG KAMPUNG BULO KECAMATAN TABUKAN SELATAN
Authors: Manganang Yessi , Saselah Jetti , Melupite Billy 
Published: February 2022

Program Kemitraan Masyarakat tentang teknik pembesaran ikan di keramba jaring apung (KJA) Kampung Bulo Kecamatan Tabukan Selatan dilakukan untuk mengatasi permasalahan dari kelompok pembudidaya ikan dimana mereka selalu mengalami keterbatasan dalam penyediaan benih dan kurangnya pengetahuan tentang teknik budidaya ikan di KJA. Metode pengabdian dilakukan dengan cara pelatihan dan pendampingan bagi anggota kelompok untuk melakukan kegiatan pembesaran ikan. Adapun materi dan pelatihan yang diberikan adalah tentang teknik pembesaran ikan di KJA meliputi persiapan wadah, persiapan bibit dan penanganannya, pakan dan pengelolaan pakan.

This Community Partnership Program (PKMS) on coral reef rearing technique in floating net cages (KJA) was conducted in Kampung Bulo, South Tabukan sub-district to overcome fisheries problems faced by the local fishermen. Their problems mainly stem from the lack of fish seeds and knowledge on how to cultivate fish in floating net cage. The method used in this PKMS included training and fisheries advisory service on how to rear coral reef fish in the floating net cage with main material presented covering floating net cage preparation, seed preparation and handling, feed and feed management.
PROGRAM KEMITRAAN MASYARAKAT STIMULUS PEMBUATAN PAKAN PROBIOTIK DARI BAKASANG UNTUK MENINGKATKAN SISTEM IMUN DALAM PENCEGAHAN PENYAKIT IKAN DI KAMPUNG BENGKA, KECAMATAN MANGANITU, KABUPATEN KEPULAUAN SANGIHE
Authors: Manurung Usy Nora , Susantie Darna 
Published: February 2022

Budidaya ikan yang dilakukan oleh pembudidaya di Kampung Bengka, Kecamatan Manganitu masih bersifat tradisional dan sampai saat ini masih menggunakan pakan dari pabrik sebagai pakan utama dari ikan yang dibudidayakan. Kegiatan penerapan Program Kemitraan Pada Masyarakat Stimulus (PKMS) ini bertujuan untuk membantu petani ikan di Kampung Bengka Kecamatan Manganitu dalam pembuatan pakan probiotik dari bahan baku bakasang untuk meningkatkan sistem imun ikan, menanggulangi masalah penyakit ikan yang disebabkan oleh berbagai jenis patogen dan juga meningkatkan pertumbuhan ikan. Tahapan pelaksanaan kegiatan ini meliputi: penjelasan pengertian penyakit, faktor-faktor penyebab, cara-cara pencegahan dan pengobatan serta pembuatan pakan probiotik dari bakasang untuk meningkatkan sistem imun ikan. Dengan pemahaman yang benar dan kemampuan untuk melakukan tindakan apabila timbul masalah penyakit di lokasi budidaya, petani–petani ikan di daerah ini akan mampu menekan kerugian akibat penyakit dan dengan demikian penghasilan para petani dapat ditingkatkan. Selanjutnya hal ini akan berdampak pada peningkatan usaha budidaya ikan air tawar.

Fish farming carried out by farmers in Kampung Bengka, Manganitu District is still traditional in nature and is still using factory feed as the main feed for cultivated fish. The activity of implementing the Partnership Program in the Community Stimulus (PKMS) aims to help fish farmers in Kampung Bengka, Manganitu District in making probiotic feed from raw raw materials to increase the fish immune system to overcome fish disease problems caused by various types of pathogens and also to increase fish growth. The stages of the implementation of this activity include: explanation of the definition of disease, causative factors, methods of prevention and treatment as well as making probiotic feed from bakasang to increase the fish's immune system. With the correct understanding and the ability to take action if disease problems arise in the cultivation location, fish farmers in this area will be able to reduce losses due to disease and thereby increase the farmers' income. Furthermore, this will have an impact on increasing freshwater fish cultivation businesses.
IRS Issues Long–Awaited Temporary Regulations on Cost–Sharing Arrangements
Authors: 0 Baker & Mckenzie North America Transfer Pricing Group 
Published: February 2022

The members of the Baker & McKenzie North American Transfer Pricing Group provide an overview of the long–awaited temporary cost–sharing regulations.This team includes Phil Carmichael (New York), Brian A. Cromwell (Palo Alto), Holly Glenn (Washington DC), Robert S. Kirschenbaum (Washington DC), Gregg D. Lemein (Chicago), Marc M. Levey (New York), Holly K. McClellan (Chicago), Margreet G. Nijhof (Amsterdam), John M. Peterson (Palo Alto), and Salim R. Rahim (Washington DC).
On 31 December 2008, the United States Treasury issued temporary regulations under Internal Revenue Code section 482 related to cost–sharing arrangements (CSAs). These long–awaited regulations are immediately effective and substantially change the landscape for CSAs as a result of the valuation concepts and methods applicable to contributions of resources, capabilities, and rights to the CSAs. The temporary regulations do, however, provide important grandfather rules for existing CSAs that are less draconian than the transition rules of the 2005 proposed cost–sharing regulations.Under these grandfather rules, taxpayers with pre–existing CSAs must take certain compliance steps during 2009 to maintain the qualification of their CSA.
Enhancing International Cooperation among Tax Authorities in the Assessment and the Recovery of Taxes: The Proposals for New European Directives
Authors: Caram Andres 
Published: February 2022

On 2 February 2009, the European Commission issued two proposals for new Directives to improve the mutual assistance between the competent authorities of the Member States in the assessment and recovery of taxes, which repeal existing Directives issued in 1976 and 1977.
Relevant improvements of the proposed Directives are their broader substantive scope, the establishment of time-limits to provide the requested information, the use of new information technologies, the limitation of bank secrecy, and the non-imposition of a disproportionate administrative burden on the requested authority.
The issuance of the new Directives confirms the importance given by the European Commission to the cooperation among tax authorities to prevent international harmful tax practices that jeopardize the operation of the internal market and means a major boost for the harmonization process in the field of direct taxation within the European Community (EC).
Permanent Establishments in the Construction Industry
Authors: Bagri Neha , Rawal Radhakishan 
Published: February 2022

In the case of Krupp Uhde GmbH, the Mumbai Tribunal has given a key decision on Construction Permanent Establishment (PE). Key learnings from the decision are as follows:
– For calculating the threshold period, consolidation of unconnected projects needs to be done only in cases where the Tax Treaty specifically provides for it.
– Date of commencement of existence of PE would depend on whether the activity is undertaken on stand-alone basis or is dependent on any past activities relating to the project.
– Intervening period caused on account of temporary and seasonal interruptions cannot be excluded.
– Threshold period is to be counted activity-wise, irrespective of the years involved.
Transfer Pricing and Community Law: The SGI Case
Authors: Baker Philip 
Published: February 2022

This editorial has been written four days after the European Court of Justice (ECJ) released its judgment in the SGI case. By the time it is published, much may well have been written about that case. However, here are some preliminary observations.
Some cases have the potential to become seminal judgments and leading cases: this is perhaps one of those. At issue in the case was that compatibility of cross-border transfer pricing legislation within the European Union (EU) where no similar legislation operated in a domestic context. Had the case been decided the other way, Member States would have had to re-think both their transfer pricing legislation and other cross-border anti-avoidance legislation. Even so, there are important details in the judgment that may have wider ramifications.
New Tax Rules on Cross-Border Mergers and Demergers in Norway and Their Compatibility with the EEA Agreement
Authors: Scapa Passalacqua Anna B. 
Published: February 2022

In this article the author provides an overview of the new Norwegian tax rules for cross-border restructurings and comments on the compatibility of the new rules with the fundamental freedoms in the agreement of the European Economic Area. It is submitted that certain aspects of the new rules may create an unjustified restriction on the right of establishment and the free movement of capital. In particular this may apply to the exclusion of triangular mergers and demergers from the scope of application of the new rules, the termination of the right to utilize previous tax losses after the merger or demerger (in certain situations), the tax treatment applicable to inventory and intangibles taken out of the Norwegian tax jurisdiction and the introduction of the wholly artificial requirement as a measure to prevent tax abuse for cross-border mergers and demergers.
Internal and External Neutrality: On the Significance of the Allocation of the Powers of Taxation on the Choice between a Permanent Establishment and a Subsidiary in Relation to the Danish Territorial
Authors: Ronfeldt Thomas 
Published: February 2022

This article analyses the principle of neutrality in establishment law, particularly in connection with the allocation of the powers of taxation. A provision - section 8(2) - has been inserted into the Danish Act on Corporation Tax that provides neutrality in the choice between a subsidiary and a permanent establishment abroad. The provision was inserted in order to secure equal tax treatment of groups with joint taxation, but the rule would appear to present a series of problems in Community law in that situations that are not analogous are treated alike, which is contrary to the basic principle of establishment law unless justified in an overriding public interest. With the decision in Case C-337/08, this would appear not to be the case, and this article argues that internal and external situations should not be assessed according to identical definitions of neutrality.
Advance Pricing Arrangement Reform in Australia: Was It Worth the Wait?
Authors: Markham Michelle 
Published: February 2022

In June 2007, the Australian Taxation Office (ATO) announced that it had tendered for an independent review to evaluate the role and performance of its Advance Pricing Arrangement (APA) Program. Following the submission of the Review Report in 2008, the ATO took steps to co-design, together with industry representatives, a more efficient and effective system that would satisfy the needs of both internal and external stakeholders and be sustainable in the long term. The revitalized APA Program was finally introduced in March 2011. This article will discuss and analyse the efficacy of the changes brought about by the new Program.
Is the EU Harmonization of Excise Taxes on Tobacco Products a Barrier to Health Promotion?
Authors: Thygesen Jette 
Published: February 2022

There is worldwide agreement that tobacco use causes health problems and must be fought. At European Union (EU) level there is general agreement that the harmful effects of tobacco use should be tackled through legislative action. The question is, what legislative measures are required to reduce tobacco consumption? Since the first cigarette was introduced to the market in London in 1861, tobacco and tobacco products have become subject to extensive regulation and heavy taxation. The introduction of excise taxes was a milestone in this area. While the main objective of the first excise taxes on tobacco was fiscal, their function has changed over the years, and today they are also a tool of public health and social policies. This situation gives rise to at least three questions. First, what are the most appropriate forms of taxation, especially in the context of the European single market? Second, can health objectives be achieved through tax policy, and should the EU allow price controls in this area? The EU has gone through a more than thirty-year long process of trying to harmonize tobacco excise taxes within the framework of the internal market, in order to establish the most appropriate taxation. The goal of this process was to harmonize the structure of taxation and tax rates. However, due to national traditions and longstanding historical differences in national tax systems, the EU has failed to impose total harmonization in this area but it has taken steps towards the harmonization of both the tax structure and tax rates. This article analyses the options for introducing measures designed to reduce the consumption of tobacco within the framework of Union law, without problems arising in relation to the structure of Directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco. This analysis is based on the Irish, French and Austrian rules for setting the retail prices of tobacco products. The article will specifically focus on minimum prices versus taxes as possible instruments in the fight to reduce consumption.