International Journal of Advanced Engineering Research and Science最新文献_第5页

National Tax System: A Jurisprudential Discussion 国家税收制度:法理探讨

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.102.3

Andrey Pacheco Santana, A. Nascimento, Débora Cristina Passos de Sá

{"title":"National Tax System: A Jurisprudential Discussion","authors":"Andrey Pacheco Santana, A. Nascimento, Débora Cristina Passos de Sá","doi":"10.22161/ijaers.102.3","DOIUrl":"https://doi.org/10.22161/ijaers.102.3","url":null,"abstract":"The municipalities, in search of a tax collection headquarters in order to bring more resources to their coffers so that they can carry out their public policies in a satisfactory manner, have been issuing, through secondary normative acts, via Decrees, significant changes in the tax calculation bases that are within its competence. The objective of the study was to respond to a jurisprudential discussion already consolidated by the Superior Courts regarding compliance with art. 150, I of the Federal Constitution of 1988, combined with art. 33 and art. 97, § 2 of the National Tax Code. The methodology of the study was a literature review, themethod adopted was the use of qualitative analysis techniques of the text, which occurs with the confrontation of information and analysis of speeches and contents about the tax system of its importance. The results showed that in the Constitution, especially with regard to the principle of legality, as a limitation of the State's power to tax, as this fact is an individual right of the taxpayer, not subject to suppression, protected by an immutable clause, as provided in article 60, § 4 of CF/88. It is concluded thatAuthorization for monetary restatement purposes is limited to the official indices provided for in the fiscal list or in the value plan contained in a Law approved by the Legislative or equivalent to the law, such as the use of a Provisional Measure.","PeriodicalId":13758,"journal":{"name":"International Journal of Advanced Engineering Research and Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80425515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Fruits and Vegetables Detection using YOLO Algorithm 基于YOLO算法的果蔬检测

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.107.8

S. Kanakaprabha, Dr. Gaddam Venu Gopal, D. Kaleeswaran, D. Hemamalini, Dr. G. Ganeshkumar

引用次数: 0

The effect of freeze-thaw on the performance of recycled concrete pavement 冻融对再生混凝土路面性能的影响

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.102.1

Shoddo Elias Haile, Yuanzhen Liu

{"title":"The effect of freeze-thaw on the performance of recycled concrete pavement","authors":"Shoddo Elias Haile, Yuanzhen Liu","doi":"10.22161/ijaers.102.1","DOIUrl":"https://doi.org/10.22161/ijaers.102.1","url":null,"abstract":"Freeze-thaw damage is one of the most serious issues that can affect pavement made of recycled concrete in cold places. The recycled concrete pavement freeze-thaw deterioration mechanism still needs to be fully understood. In this study, a number of different experimental investigations were conducted. on several concrete specimens that contained differing percentages of RCA replacements by volume (0%, 30%, 50%, 70%, and 100%, respectively). Several freeze-thaw cycles have been exposed to the concrete specimens. In order to assess the performance of the casted specimens, the mass loss, relative dynamic modulus of elasticity (RDME), and length change were estimated. The results demonstrate that the incorporation of recycled coarse aggregate significantly affects the performance of the specimens. Flexural strength tests have been used to evaluate the degree to which the specimens' mechanical properties have deteriorated. After being subjected to several freeze-thaw cycles. For all mixtures, the 28-day flexural strength values were calculated. The test result shows the flexural strength value of the specimens was inversely proportional to the replacement of RA. The flexural strengths of the specimens dropped as the number of RA increased. Furthermore, the specimens with more RA replacement have a greater drop in flexural strengths. Moreover, an analysis of the freeze-thaw cycle's process and its damage mechanism was revealed.","PeriodicalId":13758,"journal":{"name":"International Journal of Advanced Engineering Research and Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86524906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The use of Sodium Bicarbonate Inhaled Solution in Moderate/Severe Cases of Covid-19 in the City of Aquidauana, Mato Grosso do Sul, Brazil 巴西南马托格罗索州阿基多瓦纳市中/重度Covid-19病例吸入碳酸氢钠溶液的使用情况

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.103.2

Beatriz Bispo do Carmo, Giovanna Bernardi Gonçalves Oliveira, Juliana Emanuele Menezes, Jaqueline Lopes de Melo, Lorena Moreira Neves, Claudia de Arruda Nascimento, Paola da Silva Ruiz de Lima, Carmen Sandra Mequi, Fernanda Coelho de Oliveira, Sabrina Rodrigues de Matos, Josiane Montovani Bertolin Camargo, Leticia Furtado Assis, C. M. Furtado, C. Lobato, Angélica Bento de Almeida, Carolina Pontes Soares

{"title":"The use of Sodium Bicarbonate Inhaled Solution in Moderate/Severe Cases of Covid-19 in the City of Aquidauana, Mato Grosso do Sul, Brazil","authors":"Beatriz Bispo do Carmo, Giovanna Bernardi Gonçalves Oliveira, Juliana Emanuele Menezes, Jaqueline Lopes de Melo, Lorena Moreira Neves, Claudia de Arruda Nascimento, Paola da Silva Ruiz de Lima, Carmen Sandra Mequi, Fernanda Coelho de Oliveira, Sabrina Rodrigues de Matos, Josiane Montovani Bertolin Camargo, Leticia Furtado Assis, C. M. Furtado, C. Lobato, Angélica Bento de Almeida, Carolina Pontes Soares","doi":"10.22161/ijaers.103.2","DOIUrl":"https://doi.org/10.22161/ijaers.103.2","url":null,"abstract":"On March 11, 2020, the World Health Organization declared the new Coronavirus a pandemic, due to the large number of cases and deaths worldwide. The upper inhalation routes are the gateway for any viral variant, with the installation of SAR-CoV-2 in the respiratory epithelium, which, belonging to the Coronovidae family, has an acidic pH. Alkalization is a way to destabilize the pathophysiology of COVID-19. In this way, the introduction of saline solutions into the upper respiratory system would be a way of interfering with the symptomatology and behavior of the virus. Objective: To evaluate the role of inhaled 3% sodium bicarbonate solution in improving respiratory symptoms and destabilizing SAR-CoV-2 in COVID-19. Materials and methods: Randomized clinical trial, with people diagnosed with COVID-19 through the RT-PCR assay. The participants included were of any age and gender undergoing hospital treatment at the COVID-19 ward unit at the Hospital Regional Doutor Estácio Muniz, located in the municipality of Aquidauana in the State of Mato Grosso do Sul, between September/2020 and November/2021. Results: It was observed that moderate/severe patients who received inhaled treatment with a 3% sodium bicarbonate solution had a good prognosis for their respiratory condition, progressing to hospital discharge. Conclusion: Treatment with sodium bicarbonate solution has a high potential in the treatment as an adjunct to COVID-19.","PeriodicalId":13758,"journal":{"name":"International Journal of Advanced Engineering Research and Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89723706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Why Businesses Evade Tax In Ghana 加纳企业为何逃税

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.1011.5

Massang Naa Norley, Wang Jianfeng, Adu Sarfo Philip, Massang Thomas

{"title":"Why Businesses Evade Tax In Ghana","authors":"Massang Naa Norley, Wang Jianfeng, Adu Sarfo Philip, Massang Thomas","doi":"10.22161/ijaers.1011.5","DOIUrl":"https://doi.org/10.22161/ijaers.1011.5","url":null,"abstract":"The paper aims to assess why businesses evade tax in Ghana. This study uses a sample size of 100 respondents, consisting of 90 taxpayers 3 tax officials and, 7 personal interviews. Using descriptive statistics, the study's findings showed that the following are causes of tax evasion; a lack of tax education, high tax rates, a lack of enforcement of penalties, the perception that the government is misusing taxes, and unprofitable businesses. These are the main drivers of tax evasion in the country. The difficulties tax officials face in collecting taxes include their inability to contact all taxpayers and the lack of a taxpayer database. It was not surprising that less than 50% of the respondents responded to the fact that tax evasion may improve living conditions, given that the majority of the respondents did not obtain formal education. Furthermore, 32% of total respondents believe that tax evasion will end or reduce the social benefits enjoyed by citizens because the government will not have enough money to provide such amenities. This means that all respondents were aware of the negative effects of tax evasion on national development. Indeed, the administration must take every step plausible to incentivize tax payment. According to the research results, tax education was insufficient, as were improper sanctions implementation and tax collectors' inability to locate several liable taxpayers. The study concludes by proposing additional research focusing on raising tax adherence through tax education.","PeriodicalId":13758,"journal":{"name":"International Journal of Advanced Engineering Research and Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135758592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Beef Cattle Farmers’ Economic Behavior in the Minahasa Tenggara Regency, Indonesia 印尼米纳哈沙登加拉县肉牛养殖户的经济行为

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.109.2

Erwin Wantasen, Sintya JK Umboh, Jein R Leke

{"title":"Beef Cattle Farmers’ Economic Behavior in the Minahasa Tenggara Regency, Indonesia","authors":"Erwin Wantasen, Sintya JK Umboh, Jein R Leke","doi":"10.22161/ijaers.109.2","DOIUrl":"https://doi.org/10.22161/ijaers.109.2","url":null,"abstract":"The purpose of this research is to analyze the influencing factors of household income from beef cattle business in the use of artificial insemination and natural mating and evaluate the impact of changes in various external factors on economic behavior, such as the added value of cattle, income from cattle and production costs, allocation of family labor, the income of food crop farming, family income, food consumption, and non-food consumption as well as farmer household savings in the use of artificial insemination and natural mating systems in beef cattle. Further, the measurement of insemination and natural mating employed the approach of inseminator and natural mating costs. This research was conducted using a case study method on 150 beef cattle farmers located in Tababo Selatan Village and Buku Selatan Village, Belang District and Molompar Village and Molompar I Village, Tombatu Timur District, Minahasa Tenggara Regency. Specifically, the study used a purposive random sampling method. Data were analyzed by simultaneous equations, using the two-stage least squares (2 SLS) method and simulated analysis, using the SAS statistical application program. The results show that artificial insemination and natural mating systems had a significant effect on the added value of cattle, increasing the family time allocation of the farmer to the cattle business, production costs, the value of manure production, the rent value of bulls, and the value of unsold cattle. The simulation model demonstrated that an increase in inseminator costs and natural mating costs by 20% could increase the added value of beef cattle, allocation of family working time in the cattle business, beef cattle income, family income of the farmers, and food and non-food consumption.","PeriodicalId":13758,"journal":{"name":"International Journal of Advanced Engineering Research and Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135496603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Poverty and banditry in the Maghreb during the Middle Ages 中世纪马格里布地区的贫穷与盗匪

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.1010.6

Mustapha Chiguer, Youness Chiguer

引用次数: 0

Using AI and the Fuzzy Delphi Method for Dispatching Executives to Overseas Banks 运用人工智能和模糊德尔菲法进行海外银行高管派遣

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.1010.1

Song-Yi Hsieh, Hsiao-Chi Ling, Chiao Chao, Ruei-Yuan Wang

{"title":"Using AI and the Fuzzy Delphi Method for Dispatching Executives to Overseas Banks","authors":"Song-Yi Hsieh, Hsiao-Chi Ling, Chiao Chao, Ruei-Yuan Wang","doi":"10.22161/ijaers.1010.1","DOIUrl":"https://doi.org/10.22161/ijaers.1010.1","url":null,"abstract":"With the openness of Taiwan’s government's financial policy, the banks here are becoming more liberalized and internationalized. Taiwan is becoming a competitive financial market since more new commercial banks have been set up in Taiwan. So, it is important for a bank to dispatch good executives to overseas branches. In this paper, we analyze what kinds of characteristics and traits a bank's manager in an overseas branch should have by using the fuzzy Delphi method (FDM). The purposes of the research are: Firstly, to analyze what kinds of characteristics and traits a bank's manager in an overseas branch should have. Secondly, to compare the differences between managers in overseas branches in Japan and Hong Kong by using the Wilcoxon rank sum test. Thirdly, establish the dispatch criteria with Artificial Intelligence (AI) and FDM methods. Through the examination of FDM, a fuzzy referent model framework for the bank’s dispatch in the overseas branch is built. It is anticipated that the fuzzy framework will provide a more objective means for the dispatch of appropriate personnel for overseas branches.","PeriodicalId":13758,"journal":{"name":"International Journal of Advanced Engineering Research and Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136005089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Integration of DICTs in Education: The Educational Demand Faced with the Profiles of Immigrants and Digital Natives 资讯科技在教育中的整合:移民与数位原住民的教育需求

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.103.3

Francisco das Chagas Lopes, Walber Gonçalves de Souza, Marival Baldoino de Santana, Raquel Carvalho Ferreira, M. C. Souza, W. M. Alves, Daniel Rodrigues Silva

{"title":"Integration of DICTs in Education: The Educational Demand Faced with the Profiles of Immigrants and Digital Natives","authors":"Francisco das Chagas Lopes, Walber Gonçalves de Souza, Marival Baldoino de Santana, Raquel Carvalho Ferreira, M. C. Souza, W. M. Alves, Daniel Rodrigues Silva","doi":"10.22161/ijaers.103.3","DOIUrl":"https://doi.org/10.22161/ijaers.103.3","url":null,"abstract":"Proposes here in this work that the implementation and use of TDIC”, necessarily, need to be absorbed by teachers and that for this to happen it is important to have an adequate understanding of their role as a mediator of knowledge and not a supplier; that there is a need for understanding that the saboteur positions that many teachers have is due to their paradigmatic positions and that it is important to understand this dysfunctional maladaptive condition through a cognitive restructuring so that their role as a mediator of knowledge is understood. That done, these digital immigrant teachers must be inserted in intensive training policy to know the tools of TDIC”s and be able to adapt their new role in the mediation between information and their native digital students. These, in turn, need to be “educated” about the use of digital information and communication technologies not only as an instrument of chatting or games, without a mediating application of knowledge.","PeriodicalId":13758,"journal":{"name":"International Journal of Advanced Engineering Research and Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78077291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Post pandemic psychic consequences and the use of antidepressants 流行病后的心理后果和抗抑郁药的使用

International Journal of Advanced Engineering Research and Science Pub Date : 2023-01-01 DOI: 10.22161/ijaers.107.7

lbenir Silva, Andréa Valeriano Cantão, Arthur Moreira, Beatriz de Jesus Pires, Darliany Neves Farias Marinho, Guilherme Freire Santos, Joelma Passos de Souza Andrade, L. V. D. Silva, Maria Guiomar Jahel Sant’Ana

{"title":"Post pandemic psychic consequences and the use of antidepressants","authors":"lbenir Silva, Andréa Valeriano Cantão, Arthur Moreira, Beatriz de Jesus Pires, Darliany Neves Farias Marinho, Guilherme Freire Santos, Joelma Passos de Souza Andrade, L. V. D. Silva, Maria Guiomar Jahel Sant’Ana","doi":"10.22161/ijaers.107.7","DOIUrl":"https://doi.org/10.22161/ijaers.107.7","url":null,"abstract":"The COVID-19 pandemic brought a new reality to humanity, lasting per very time It is taunting O collapse us services public in health. Due to prolonged social isolation, many individuals began to present physical, psychological and cognitive problems. Furthermore, it negatively affected individuals with pre-existing mental disorders of depression and anxiety. A depression It is one of the bigger damage The health mental existing at the world, being O third bigger involvement worthy in remoteness to the work. Like this, such as: functional, social, intellectual and financial harm. Its main sign is the result of: increasing loneliness, withdrawal from people or social group, anger, feelings negatives It is insecurity how much to the future. At society contemporary, fluid and complex in which we live, it is notorious that there has been an increase in the number of mental pathologies in the population. Those that, are prevalently high, have worsened with The pandemic, represent one serious problem for The population. O The use of medications is fundamental in the treatment, but they can expose users to adverse events and important drug interactions, thus, the objective of this study is to identify the increasing rates of depression and anxiety during the pandemic It is, O use inappropriate in possible substances as solution It is improvement of quality of life. It is an integrative review, with more recent studies with a similar theme on the networks: Scientific Electronic Library Online (Scielo) and Google Scholar.","PeriodicalId":13758,"journal":{"name":"International Journal of Advanced Engineering Research and Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73089232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0