bluuebunny/crossref_metadata_2025_split huggingface dataset:
Optimal Holding Period of an Investment Property Under Different Systems of Income Taxation – An Individual Investor’s Perspective
Authors: Kantšukov Mark , Sander Priit 
Published: September 2022

Abstract
Taxes, particularly income tax, may affect how long investors decide to hold on to an investment property. There exists a research gap regarding the implications of a distributed profit-based taxation system for the holding period of an investment asset. As a distributed profit-based taxation system allows investors to postpone income tax liability, it creates an advantage for investors operating under such a system compared to investors operating under other systems of income taxation.
In this paper we model optimal holding periods under different systems of income taxation using a specific type of discounted cash flow model. We show that, theoretically, under the distributed profit taxation system, an optimal holding period for an investment property for an individual investor is the longest (ceteris paribus). This is in concordance with the circumstance that the after-tax value of the property for the investor is highest under the distributed profit taxation system. The results suggest that investment and property development projects under distributed profit taxation are not to be treated in the same way as projects under other tax systems with respect to time. Limitations of the study are related to the deterministic setting of the model as well as some restrictive assumptions.
Students and the City: Student Rental Behaviour During COVID-19 in the Example University Town
Authors: Źróbek-Różańska Alina 
Published: September 2022

Abstract
The COVID-19 pandemic has created a lot of unexpected changes, but also provided a unique opportunity to study the rental behavior of students under specific conditions, as lockdowns and implemented restrictions have also reached the sphere of higher education. This article attempts to shed light on the impact of the COVID-19 pandemic on students’ rental behavior on the example of a university town. The main source of data were questionnaires, data from the Statistics Poland, public and private institutions involved in real estate market research, and professional media. As the survey was carried out directly among a group of student-tenants and was supplemented by a survey among landlords, it provided information on students’ behavior on the rental market. Students have proved to be extremely elastic tenants, though a clear difference in the behavior of first degree, second degree and unified masters students was observed.
Awareness and Use of Electronic Resources as Predictors of Scholarly Publication Output of Researchers in National Agricultural Research Institutes in Nigeria
Authors: Akande Femi , Popoola Sunday Olanrewaju 
Published: September 2022

The study that directed this article examined the extent of awareness of e-resources, their frequency of use and the prediction of scholarly publication output among researchers in National Agricultural Research Institutes (NARIs) in Nigeria. The survey research method of co-relational type was adopted for the study. The population for the study comprised researchers in 15 NARIs in Nigeria. Total enumeration was used, and the total population of the identified researchers was 1 089. A questionnaire was the main instrument for the study, and out of 1 089 questionnaires distributed, 868 were returned, giving a return rate of close to 80%. The data were analysed using descriptive statistics, which included means, percentage, standard deviation and variance. The findings showed a high awareness of e-resources among researchers. It also confirmed a moderate level of use of e-resources among the researchers. The study found a correlation between awareness and the use of e-resources. Also, from the study, it was discovered that the awareness and use of e-resources determined the scholarly publication output of researchers. Recommendations were made on the findings of the study, namely that library managements within NARIs should endeavour to sustain the awareness of e-resources among researchers through the deployment of new and relevant approaches so that their productivity will not decline.
Representation Analysis of Science Process Skills With a Neuropsycological View at Elementary School
Authors: Jannah Novaria Lailatul , Nursalim Moh. , Sujarwanto Sujarwanto 
Published: September 2022

This study aims to analyze how the representation of science process skills in science learning tools from a neuropsychological perspective uses tools that are valid, practical, and also effective in training science process skills which will later produce an image or representation of science process skills. This study uses three stages of the 4-D model, with the stages of definition, design, and development. This research is only limited to development. The representation of the learning device was tested in the fifth grade of elementary school with a one group pretest-posttest design. The results showed that the representation of science process skills was interesting and easy to understand. By showing learning practicality data, device validity data, and also device effectiveness data in representing science process skills. Assisted by a very positive student response, it shows that the neuropsychology of students looks good. Overall, the representation of science process skills using this learning tool can help students process thinking more logically, and balance behavior better.
PENGARUH BADA USAHA MILIK DESA SUMBER REJEKI UNIT SIMPAN PINJAM TERHADAP TINGKAT KESEJAHTERAAN MASYARAKAT DI DESA PETTUKU KEC. BONTOCANI KAB. BONE
Authors: Selfianur Selfianur , Ballutaris Baharuddin 
Published: September 2022

Abstrak Badan Usaha Milik Desa merupakan salah satu program pemerintah guna mensejahterakan masyarakat yang ada di Desa. Adapun pokok permasalahan adalah bagaimana tingkat kesejahteraan masyarakat sebelum terbentuknya BUMDES simpan pinjam dan bagaimana tingkat kesejahteraan masyarakat setelah terbentuknya BUMDES simpan pinjam “Sumber Rejeki” di Desa Pattuku Kecamatan Bontocani Kabupaten Bone.Jenis penelitian ini merupakan penelitian lapangan dengan pendekatan kuantitatif. Penelitian ini menggunakan metode angket, observasi, dan dokumentasi dalam mengumpulkan data yang diperlukan. Data yang telah terkumpul kemudian diolah dengan menggunakan analisis regresi linear sederhana yang dibantu dengan metode statistik dengan menggunakan program SPSS 18 for Windows.Badan usaha milik desa (BUMDES) adalah badan usaha yang seluruh atau sebagian besar modalnya dimiliki oleh desa melalui penyertaan langsung yang berasal dari kekayaan desa yang dipisahkan guna mengelola aset, jasa pelayanan, dan usaha lain untuk sebesar-besarnya kesejahteraan masyarakat desa (UU Nomor 32 Tahun 2004). Salah satu upaya yang bisa dilakukan adalah dengan mendorong gerak ekonomi desa melalui kewirausahaan desa yang menjadi strategi dalam pengembangan dan pertumbuhan kesejahteraan. Kewirausahaan ini dinaungi oleh Badan Usaha Milik Desa (BUMDES) yang dikembangkan oleh pemerintah maupun masyarakat desa.Hasil penelitian menunjukkan hipotesis pertama sebelum adanya BUMDES tidak terdapat pengaruh yang signifikan terhadap tingkat kesejahteraan masyarakat maka Ho ditolak. Adapun hipotesis kedua setelah adanya BUMDES terdapat pengaruh signifikan terhadap tingkat kesejahteraan masyarakat, maka Ha diterima.Dengan demikian, perlu adanya pengawasan sekaligus evaluasi kinerja pemerintah dan masyarakat Desa Pattuku, serta membuka BUMDES selain simpan pinjam. Sehingga, Tingkat kesejahteraan masyarakat Pattuku tidak hanya dipengaruhi jenis usaha simpan pinjam tetapi ada jenis usaha yang lain seperti bisnis sosial, usaha bersama, maupun bisnis penyewaan.
Uji Kualitas Batubara terhadap Kedalaman Lapisan Daerah Penambangan Pulau Bunyu dengan Metode Proksimat pada Lokasi 4 Pit
Authors: Anugerah Quintiza , Natalisanto Adrianus Inu , PSP Devina Rayzy 
Published: September 2022

The purpose of this research was motivated by the level of coal quality at each depth of the layer. Each coal company needs to do a quality testing when conducting exploring. In addition to measuring the amount of potential coal reserves, it also measures the quality level of the coal. Whether if carried out exploration or excavation can provide benefits, therefore in this research the author will conduct research on the effect of the depth level of the layer of coal using parameters such as calorific value, total sulfur, fixed carbon, volatile matter, ash, and moisture. As for the place of this research conducted at PT. lamindo inter multikon mining area of Bunyu Island, Bulungan Regency, North Kalimantan Province. From the results of this research it was found that the highest caloric value was the location of PIT 4.
Unravelling the carbon pools and carbon stocks under different land uses of Conoor region in Western Ghats of India
Authors: Jagadesh Muthumani , Selvi Duraisamy , Thiyageshwari Subramanium , Kalaiselvi Thangavel , Lourdusamy Keisar , Kumaraperumal Ramalingam 
Published: September 2022

Land uses are pivotal in global carbon cycles. The native forest lands possess a greater potential to sequester higher carbon, which can directly address soil quality and climate change problems. Unfortunately, the rapid conversion of forests to other land use over the past few decades has significantly declined the concentration of carbon in the soils. Therefore, in order to estimate the impact of land-use change (LUC) on soil carbon status, this present study was attempted under major ecosystems (Forest (FOR), cropland (CRP), tea plantation (TEA)) of Conoor. Results from findings revealed that total organic carbon (TOC) concentration and carbon pools were significantly (p<0.05) higher in FOR than in CRP and TEA. TOC (0-45 cm) recorded in FOR, CRP and TEA was 32.88, 11.87 and 18.84 g kg-1 and it decreased along the depth increment. Carbon stock (t ha-1) in FOR, CRP and TEA (0-45cm) was 68.10, 26.04, 42.42. Microbial biomass carbon (MBC) was higher in FOR (283.08 mg kg-1) followed by TEA (94.64 mg kg-1) and CRP (76.22 mg kg-1). The microbial biomass nitrogen (MBN) followed; FOR > TEA > CRP. These results clearly indicate that the LUC has inflicted a greater impact on soil carbon status and its extent was quantified using the land degradation index (LDI). The LDI (0-45 cm) recorded in CRP (-38.65) and TEA (-61.75) signals the need for immediate implementation of carbon management strategies in the CRP and TEA ecosystem to keep the soils of Conoor alive and prevent land degradation.
Some biological aspects of four marine fish species in Iraqi marine waters, northwest Arabian Gulf
Authors: Al-Hassani Ali H. , Mohamed Abdul-Razak M. 
Published: September 2022

The study described some biological characteristics of four commercially important fish species in Iraqi marine waters including Planiliza klunzengeri, P. subviridis, Acanthopagrus arabicus and Otolithes ruber from February 2020 to January 2021. The length and weight of individual fish caught were measured. The length-weight relationships were W= 0.027L2.715 for P. klunzengeri, W= 0.034L2.670 for P. subviridis, W= 0.030L2.867 for A. arabicus and W= 0.023L2.755 for O. ruber, and all species indicated negative allometric growth. The lower values of the relative condition factor (Kn) were found at the mid-lengths of P. klunzingeri and P. subviridis, and the large individuals for A. arabicus and O. ruber. Scales were used for age determination and measurements, and the back-calculated lengths-at-ages were calculated using the body proportional formula. Asymptotic total lengths (L∞) estimated were 29.6, 32.8, 44.9 and 70.6 cm for P. klunzengeri, P. subviridis, A. arabicus and O. ruber, respectively. These results could assist in fisheries management for the sustainable exploitation of these commercially important species in Iraqi marine waters.
Cardiorespiratory Fitness Benefits of Long-Term Maintenance-Phase Cardiac Rehabilitation in Males and Females: A Retrospective Cohort Study
Authors: Moncion Kevin , Pryzbek Mike , Noguchi Kenneth S. , Roig Marc , MacDonald Maureen J. , Richardson Julie , Tang Ada 
Published: September 2022

Purpose: This study investigated if associations exist between enrolment delay and VO2peak over five years of maintenance-phase cardiac rehabilitation (CR) in males and females. Method: Data were extracted from the records of participants who had enrolled for ≥ 1 year in CR and completed ≥ 2 cardiopulmonary exercise tests. Mixed model analyses examined VO2peak trajectories for up to five years of enrolment. Interactions between enrolment delay × enrolment duration, baseline age × enrolment duration, and baseline VO2peak × enrolment duration were explored for inclusion in the model. Results: The charts of 151 males (aged 63.9 ± 9.4 y) and 32 females (aged 65.3 ± 9.0 y) were included in the analyses. The enrolment delay following a cardiovascular event was 1.8 ± 3.0 years for males and 1.3 ± 1.7 years for females. No associations were found between enrolment delay × enrolment duration on VO2peak in males (β[SEj, 0.07[0.05]; 95% CI −0.02, 0.16, p = 0.12) or in females (β[SE], 0.07[0.13j; 95% CI −0.18, 0.33, p = 0.57), but predicted trajectories suggest clinically significantly improvements in VO2 peak (range, 1.3 to 1.6 mL/kg/min). Conclusions: Early enrolment in CR is recommended and encouraged, but the benefits of long-term CR are possible despite delays.
PENGGUNAAN MEDIA GAMBAR UNTUK MENINGKATKAN KEMAMPUAN BELAJAR SISWA PADA MATA PELAJARAN IPS MATERI INDAHNYA PENINGGALAN SEJARAH PADA SISWA KELAS IV SD NEGERI 3 HALMAHERA SELATAN
Authors: Hakim Radina , Taib Bahran , Wulandari Selvi 
Published: September 2022

Tujuan penelitian ini adalah: Untuk meningkatkan hasil belajar siswa pada mata pelajaran IPS dengan menggunakan media gambar pada siswa kelas IV SD negeri 3 halmahera selatan. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian tindakan kelas ( PTK ) yang dilakukan dan dilaksanakan terdiri dari 2 siklus yaitu siklus I dan siklus II. Setiap siklus terdiri dari perencanaan tindakan, pelaksanaan tindakan, observasi dan refleksi. Subjek penelitian ini adalah siswa kelas IV SD Negeri 3 Halmahera Selatan yang berjumlah 10 siswa. teknik pengumpulan data dalam penelitian ini adalah teknik observasi dan teknik tes. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Dari hasil penelitian ini data yang diperoleh adalah kemampuan belajar siswa pada siklus I menunjukan 6 siswa atau 60% , sedangkan yang belum tuntas sebanyak 4 siswa atau 20% dengan nilai rata-rata presentase pada siklus I adalah 68.00%. Kemudian dilanjutkan dengan siklus II dengan perolehan kemampuan belajar siswa yang mencapai ketuntasan sebanyak 8 siswa atau 80%, sedangkan yang belum tuntas sebanyak 2 siswa atau 20%. Dengan nilai rata-rata persentase 79.00% di Siklus II Dengan demikian dapat disimpulkan bahwa pembelajaran melalui media gambar pada siklus II mengalami peningkatan sebesar 11.00%.
KONSEP DAN AKTUALISASI KERUKUNAN ANTAR UMAT BERAGAMA DI MADRASAH ALIYAH NEGERI 2 HALMAHERA UTARA
Authors: Usman Harianto , Saban Mariana 
Published: September 2022

Inter-religious harmony is a real problem for all time. Inter-religious harmony gots high attention to the importance since the beginning of the development of Islam, both stated in the Qur'an and implied in various behaviors of the Prophet Muhammad SAW. The concept of religious harmony has been applied at Madrasah Aliyah Negeri 2 Halmahera Utara due the school has students with different various religion background. The understanding of the right to freedom of religion within the school environment, both between teachers and students as well as students in this school is a shared responsibility, and we live this condition with a full sense of togetherness, harmony and form of service from teachers to students of other religions. Treated the same as Muslim students. This condition is seen as very important to be implemented, maintained and maintained for its sustainability
SUPERVISI AKADEMIK KEPALA SEKOLAH SMA NEGERI DI KOTA TERNATE
Authors: Yusuf Mukhtar , Abdullah Jainudin , Hasan Mansur 
Published: September 2022

The purpose of this study was to analyze (1) the implementation of academic supervision of the principals of public high school in Ternate; (2) the obstacles are faced by the principals of public high school in Ternate in carrying out academic supervision and (3) the principals' have an efforts to overcome the obstacles in implementing academic supervision in Public High Schools in Ternate. The approach in this research is qualitative. Data sources: principals, teachers and students. The results of this study indicate that (1) the implementation of academic supervision by the principal of a public high school in Ternate carried out simultaneously according to their functions and roles as supervisors. Activities carried out by school principals as supervisors include developing and strengthening teacher competency capacities within the scope of curriculum development, teaching and learning processes, solving teaching difficulties, teacher mediation in solving teacher and student problems in schools, (2) the obstacles are faced by the principals of public high school in Ternate to implementing academic supervision is the limited time for the principal in escorting and fostering teachers during the implementation of learning in the classroom, limited school facilities and infrastructure . In addition, some teachers are reluctant to be supervised, they view that supervision is still considered as an effort to reveal the weaknesses of teachers in carrying out their duties and (3) an effort to overcome obstacles in the implementation of academic supervision by principals of public high school in Ternate is to carry out academic strengthening, such as training to increase teachers’ Professional competence and pedagogical teachers in order to improve the quality of education.
MicroRNA-targeting in male infertility: Sperm microRNA-19a/b-3p and its spermatogenesis related transcripts content in men with oligoasthenozoospermia
Authors: Abu-Halima Masood , Becker Lea Simone , Ayesh Basim M. , Meese Eckart 
Published: September 2022

Objective: To elucidate and validate the potential regulatory function of miR-19a/b-3p and its spermatogenesis-related transcripts content in sperm samples collected from men with oligoasthenozoospermia.Methods: Men presenting at an infertility clinic were enrolled. MicroRNA (miRNA) and target genes evaluation were carried out using in silico prediction analysis, Reverse transcription-quantitative PCR (RT-qPCR) validation, and Western blot confirmation.Results: The expression levels of miRNA-19a/b-3p were significantly up-regulated and 51 target genes were significantly down-regulated in oligoasthenozoospermic men compared with age-matched normozoospermic men as determined by RT-qPCR. Correlation analysis highlighted that sperm count, motility, and morphology were negatively correlated with miRNA-19a/b-3p and positively correlated with the lower expression level of 51 significantly identified target genes. Furthermore, an inverse correlation between higher expression levels of miRNA-19a/b-3p and lower expression levels of 51 target genes was observed. Consistent with the results of the RT-qPCR, reduced expression levels of STK33 and DNAI1 protein levels were identified in an independent cohort of sperm samples collected from men with oligoasthenozoospermia.Conclusion: Findings suggest that the higher expression of miRNA-19a/b-3p or the lower expression of target genes are associated with oligoasthenozoospermia and male infertility, probably through influencing basic semen parameters. This study lay the groundwork for future studies focused on investigating therapies for male infertility.
Effects of immunophilin inhibitors and non-immunosuppressive analogs on coronavirus replication in human infection models
Authors: Berthold Emilia J. , Ma-Lauer Yue , Chakraborty Ashesh , von Brunn Brigitte , Hilgendorff Anne , Hatz Rudolf , Behr Jürgen , Hausch Felix , Staab-Weijnitz Claudia A. , von Brunn Albrecht 
Published: September 2022

RationaleHuman coronaviruses (HCoVs) seriously affect human health by causing respiratory diseases ranging from common colds to severe acute respiratory diseases. Immunophilins, including peptidyl-prolyl isomerases of the FK506-binding protein (FKBP) and the cyclophilin family, are promising targets for pharmaceutical inhibition of coronavirus replication, but cell-type specific effects have not been elucidated. FKBPs and cyclophilins bind the immunosuppressive drugs FK506 and cyclosporine A (CsA), respectively.MethodsPrimary human bronchial epithelial cells (phBECs) were treated with CsA, Alisporivir (ALV), FK506, and FK506-derived non-immunosuppressive analogs and infected with HCoV-229E. RNA and protein were assessed by RT-qPCR and immunoblot analysis. Treatment with the same compounds was performed in hepatoma cells (Huh-7.5) infected with HCoV-229E expressing Renilla luciferase (HCoV-229E-RLuc) and the kidney cell line HEK293 transfected with a SARS-CoV-1 replicon expressing Renilla luciferase (SARS-CoV-1-RLuc), followed by quantification of luminescence as a measure of viral replication.ResultsBoth CsA and ALV robustly inhibited viral replication in all models; both compounds decreased HCoV-229E RNA in phBECs and reduced luminescence in HCoV-229E-RLuc-infected Huh7.5 and SARS-CoV-1-RLuc replicon-transfected HEK293. In contrast, FK506 showed inconsistent and less pronounced effects in phBECs while strongly affecting coronavirus replication in Huh-7.5 and HEK293. Two non-immunosuppressive FK506 analogs had no antiviral effect in any infection model.ConclusionThe immunophilin inhibitors CsA and ALV display robust anti-coronaviral properties in multiple infection models, including phBECs, reflecting a primary site of HCoV infection. In contrast, FK506 displayed cell-type specific effects, strongly affecting CoV replication in Huh7.5 and HEK293, but inconsistently and less pronounced in phBECs.
Rational design of photosynthetic reaction center protein maquettes
Authors: Ennist Nathan M. , Stayrook Steven E. , Dutton P. Leslie , Moser Christopher C. 
Published: September 2022

New technologies for efficient solar-to-fuel energy conversion will help facilitate a global shift from dependence on fossil fuels to renewable energy. Nature uses photosynthetic reaction centers to convert photon energy into a cascade of electron-transfer reactions that eventually produce chemical fuel. The design of new reaction centers de novo deepens our understanding of photosynthetic charge separation and may one day allow production of biofuels with higher thermodynamic efficiency than natural photosystems. Recently, we described the multi-step electron-transfer activity of a designed reaction center maquette protein (the RC maquette), which can assemble metal ions, tyrosine, a Zn tetrapyrrole, and heme into an electron-transport chain. Here, we detail our modular strategy for rational protein design and show that the intended RC maquette design agrees with crystal structures in various states of assembly. A flexible, dynamic apo-state collapses by design into a more ordered holo-state upon cofactor binding. Crystal structures illustrate the structural transitions upon binding of different cofactors. Spectroscopic assays demonstrate that the RC maquette binds various electron donors, pigments, and electron acceptors with high affinity. We close with a critique of the present RC maquette design and use electron-tunneling theory to envision a path toward a designed RC with a substantially higher thermodynamic efficiency than natural photosystems.