Deductive Form Research Articles

Imagination in Scientific Reasoning: Theoretical Innovation and Scientific Explanation on the Example of Atomic Physics

This article aims to show the great variety of ways in which new ideas enter science; ideas that must pass both the critical examination of the scientific community and the filter of empirical contrast. The community itself is aware of the role that conjectures, intuitions, and imagination play in the advancement of science. A fundamental role in the context of discovery is played by abduction, a form of reasoning that serves the purposes of theoretical innovation and scientific explanation, which I illustrate by focusing on the anomalous Zeeman effect, which is very appropriate to the case. But I also point out that in preductive reasoning, a genuinely deductive form of inter-theoretical reasoning, imagination, and luck should not be excluded when choosing the theoretical elements whose step-by-step combination leads to a novel theoretical result.

METHODOLOGY AND EXAMPLE OF CALCULATING THE RATIONAL RESOURCE OF AXIAL-PISTON HYDRAULIC MACHINES OF MOBILE EQUIPMENT

The article analyzes approaches for creating models for optimizing the durability of mobile machine units. On the basis of the selected model, in which the target function is the total specific costs of purchasing the machine and the costs of maintaining its working condition, a method of calculating the rational resource of axial-plunger hydraulic machines has been developed for the condition when the resource of the hydraulic machine is limited by the resource of only its plunger pairs. The methodology, built on the basis of the chosen model for optimizing the durability of simple technical systems, takes into account the patterns of wear of plunger pairs under certain operating conditions, and also takes into account the proposed dependencies for calculating their total wear limit. The methodology consists of five consecutive operations, namely: determining the total marginal wear; obtaining experimental patterns of wear of plunger pairs over time in the form of regression equations; calculation of the number and periodicity of technical maintenance of the hydraulic machine for the inter-repair cycle; calculation of the rational resource of the hydraulic machine.The results of the comparative calculation of the rational resource of the adjustable axial-plunger pump 321.224 of the hydraulic system of the single-bucket excavator EO-3323 according to the developed method are also given.The total marginal wear of the pump was determined according to the criterion of reducing its efficiency, namely from the condition of a drop due to the wear of its volume coefficient of useful action by 30 %.To obtain the patterns of wear of the pump's plunger pairs, the results of previous operational tests of the pump were used for two variants of its lubrication: lubrication with ordinary hydraulic oil and lubrication with oil whose anti-wear properties are activated by an external electric field. Specific costs for the purchase of the pump, which are included in the durability optimization model in the form of depreciation deductions, were calculated for the inter-repair cycle. The specific costs of maintaining the working condition of the pump were equal to the costs of its maintenance, during which hydraulic oil and filters are replaced, that is, the pattern of wear of plunger pairs is returned to the starting point.

Analysis Of The Impact Of Carbon Tax And Green Property Tax On Jakarta's Local Revenue

Environmental issues are serious global challenges that must be addressed immediately. These issues require swift and appropriate action, including policies to support the transition to a greener economy. Carbon tax and green property tax are two fiscal instruments that the government can use to encourage environmentally friendly behavior and investment. This study aims to determine the effect of carbon tax and green property tax implementation on DKI Jakarta's regional income in an effort to implement the Green Economy in DKI Jakarta. The method used is descriptive qualitative with data collection techniques through literature studies. Data is sourced from the internet, including BPS, DKI Jakarta government website, and journals. The results showed that DKI Jakarta's regional income from carbon emission tax in 2023 reached Rp 837,210,000 with total gas emissions of 27,970 kiloton. The realization of green buildings in DKI Jakarta in 2023 exceeded the target, reaching 3.99 percent of the target of 2.5 percent, exceeding the target by 1.49 percent. Green property tax in the form of PBB deductions for green buildings is projected not to increase local revenue, but to reduce local revenue from taxes. However, this decrease in revenue is not significant, as the increase in green buildings will attract investors with a potential US$30 billion green investment by 2030. This can be realized if buildings and companies in DKI Jakarta are green building certified. Reduced local revenue will be worth it if accompanied by reduced emissions from increased green buildings.

On the individual properties of the accessory nature of the arbitration clause

The regulation of the application of an arbitration clause as a type of arbitration agreement is based on the dual nature of this legal category, which determines the specifics of the relationship between material and procedural legal relations when the latter arises within the parameters established by the arbitration clause. In such cases, a significant simplification of legal regulation is not excluded, when it is possible to recognize signs of accessory in such relationships. According to the results of the study, the author proves that the interrelationships of material and procedural legal relations arising from the application of the arbitration clause have accessory characteristics according to eight criteria usually highlighted in the literature. It is proposed not only to establish such an approach to defining the features of accessory in this particular case in the doctrine, but also to improve the current legislation and practice of its application. In the work, the practical consequences of the author's conclusions are shown by the example of simplifying the procedure for verifying the possibility of applying for enforcement of decisions on interim measures taken by a court of another jurisdiction (international arbitration court) under an agreement containing an appropriate arbitration clause, "recognized" by national jurisdiction, where enforcement of a decision on interim measures is assumed. The work is based on the application of a whole range of general and private scientific research methods and techniques, the main of which were the method of system analysis and the method of formal logic in the form of deduction and induction. Accessory relationships remain a little-studied legal phenomenon, both in the theory of law and in branches of legal science. The most in-depth and consistent studies of this issue are present in substantive law, where they relate mainly to the problems of establishing the presence or absence of an accessory relationship between contractual obligations and ways to ensure the fulfillment of obligations. In procedural law, accessory as an independent legal category is not studied, although certain institutions of procedural law, for example, interim measures in civil proceedings, clearly have separate signs of accessory in their regulation. It seems that the establishment of the properties of accessory in the relationship between substantive and procedural legal relations, when the parameters of the latter are determined by an arbitration clause, will have important theoretical and practical significance.

Organizational and technological aspects of major repairs in the maintenance and operation of the housing fund

One of the tasks of a state is to create decent living conditions for the population, which includes providing people with high-quality and comfortable housing. However, over time, housing is subject to wear and tear, becomes outdated and unsuitable for use. Major repair measures are being implemented with the goal to slow down and prevent rapid deterioration of housing. Such measures are aimed at restoration, reconstruction and replacement of structural elements of residential buildings that have fallen into disrepair. Major repair of housing is a set of organizational, technological and economic measures aimed at reducing and eliminating the physical wear and tear of an apartment building. Major repairs were studied using the example of the Russian Federation, where there are two forms of deduction of contributions for major repairs of apartment buildings by the owners of premises therein: either to a special account opened by the owners of apartment owners of the building at a special bank, or deductions to the so-called “common pool”, i.e., to a general account of the regional major repair system operator. The system of major repairs of apartment buildings in the Russian Federation is based and implemented on a regional principle. Regional funds and regional major repair programs are formed within the regions. Provision of decent living conditions for the population and preservation of the housing fund of municipalities, being the most important task of modern socio-economic development of society, depends on the efficiency of the major repair system.

Learning and reasoning with graph data.

Reasoning about graphs, and learning from graph data is a field of artificial intelligence that has recently received much attention in the machine learning areas of graph representation learning and graph neural networks. Graphs are also the underlying structures of interest in a wide range of more traditional fields ranging from logic-oriented knowledge representation and reasoning to graph kernels and statistical relational learning. In this review we outline a broad map and inventory of the field of learning and reasoning with graphs that spans the spectrum from reasoning in the form of logical deduction to learning node embeddings. To obtain a unified perspective on such a diverse landscape we introduce a simple and general semantic concept of a model that covers logic knowledge bases, graph neural networks, kernel support vector machines, and many other types of frameworks. Still at a high semantic level, we survey common strategies for model specification using probabilistic factorization and standard feature construction techniques. Based on this semantic foundation we introduce a taxonomy of reasoning tasks that casts problems ranging from transductive link prediction to asymptotic analysis of random graph models as queries of different complexities for a given model. Similarly, we express learning in different frameworks and settings in terms of a common statistical maximum likelihood principle. Overall, this review aims to provide a coherent conceptual framework that provides a basis for further theoretical analyses of respective strengths and limitations of different approaches to handling graph data, and that facilitates combination and integration of different modeling paradigms.

Editor's Spotlight/Take 5: The Price-Quality Mismatch: Are Negotiated Prices for Total Joint Arthroplasty Associated With Hospital Quality in a Large California Health System?

Editor's Spotlight/Take 5: The Price-Quality Mismatch: Are Negotiated Prices for Total Joint Arthroplasty Associated With Hospital Quality in a Large California Health System?

Hausa vernacular architectural style of early Mosque buildings: A case stuy of Yandoka Street Moswue, JOS

This paper investigates the impact of modern and contemporary trends on an eighty-seven years’ old mosque in Jos built in the typical Hausa Vernacular Architectural style, as well as the extent to which its vernacular features have been lost and/or retained. The study focused on selected architectural features which do not essentially affects the performance of the primary mosque's functions. A qualitative survey was adopted using case study approach and complemented with content analysis of related literature reviewed to extract information on the challenges of restoration and preservation or conservation of the key features of traditional Hausa Architecture on the Mosque buildings in the study area of Jos, Plateau State, Nigeria from the randomly selected traditional/indigenous builders and practicing architects. The Yandoka Street Mosque was purposively selected as a case study, because of its historical antecedence, religious and communal attachment, as well as its socio-political and cultural relevance in the study area. Information was collected using the unobtrusive observation method and were descriptively presented in the form of layout plan, material deduction, construction techniques and technology adopted for the mosque’s construction. Findings shows that, the influence of the identified key factors have become a threatening phenomenon to the survival of the preservation and conservation historical values and heritages of Hausa mosque architectural style. The paper advocates preservation and conservation of the original mosque architectural style from the point of view of sustainability and made recommendations towards the preservation, development and execution of strategies for branding, national identity and protection of value systems for the public good

Parent and child experience of skin conditions: relevance for the provision of mindfulness-based interventions.

Managing a skin condition can be difficult, and there is a lack of psychological support for children and their families. To identify issues surrounding caring for a child with a skin condition, investigate experiences of current psychological support to gain a sense of what is needed, and determine the relevance of offering mindfulness-based interventions for children and families. This study employed a mixed inductive and deductive form of qualitative inquiry to understand the experiences and needs of children and families. Twenty-three participants (12 parents/carers: 11 females, 1 male; 11 children: 6 females, 5 males, aged 8-11 years) were recruited with an advert posted on social media. In-depth data were collected from semi-structured interviews. Interviews were recorded, transcribed and analysed with a descriptive form of thematic analysis. Systematic analysis of the data led to five themes being developed: (i) caregiver burden of childhood skin conditions; (ii) skin condition overshadowing childhood; (iii) battling for recognition and lack of support; (iv) naturalistic use and understanding of mindfulness in everyday coping: and (v) openness and relevance of offering mindfulness-based interventions. Living with a skin condition was reported as being associated with mood disturbance, with impacts on schooling, sleep and daily life. Parents and children expressed a desire for short/accessible interventions that could fit with daily routines and might provide the opportunity to connect with other families. The findings indicate that mindfulness-based interventions may be likely to be accepted, as many participants had experience of using mindful techniques in school, and described that they were naturalistically using 'mindfulness' to manage itch and stress. However, the findings indicate that a number of misconceptions exist about the fundamental nature and aims of mindfulness. Addressing misconceptions related to mindfulness needs to be considered when planning both future studies and service delivery.

Comparing the financial impact of housing retrofit policies on Dutch homeowners

The Renovation Wave is the latest addition to a series of European measures designed to incentivise investment in a low-carbon built environment. In terms of residential retrofits, research has focused on how structural measures can reduce costs through energy savings and improve affordability in the long term. However, it is less clear how retrofit policies can positively impact households with different income levels, energy costs and savings’ opportunities across time. EU Member States have provided substantial funding for retrofitting in the form of grants, subsidised loans and tax deductions. This paper addresses with the Netherlands as case study the question: how do different retrofit measures affect the finances and affordability of homeowners in the short and longer term? Our numerical analysis is mainly based on the WoON 2018 dataset, a household-level survey. By focusing on household finances under different financing schemes, this paper aims to place renovation measures in the context of the housing affordability literature. User costs are one of the most important capital-based indicators of long-term affordability. In contrast, cash flows deal with the exchange of money and indicate financial access to housing at a given point in time. In the Dutch context of rising house prices, it is crucial to measure the short and long-term economic impact of energy efficiency measures, as they are likely to have a lasting impact on affordability. Our results show that depending on policy, a majority of homes could be retrofitted with a cost-neutral margin, depending on energy prices and post-retrofit savings. The main barrier to retrofitting is the upfront cost, which threatens short-term affordability. Loans, either subsidised or private, offer an alternative to upfront costs but reduce cost-neutrality. On the other hand, from a user cost perspective, retrofitting lowers costs in the long run. Finally, a cluster analysis shows that middle and higher income groups would be most likely to benefit from retrofitting. This raises the question of the regressive nature and targeting of flat-rate subsidies and tax deductions.

V&V application in generic simulation models in logistics

ABSTRACT The purpose of the research presented is a systematic approach towards verification and validation (V&V) in generic simulation models (GMs) which are used for the planning of logistics processes. Particular focus is placed on the challenge of maintaining GMs’ advantages while guaranteeing thorough V&V. The application of V&V for a GM is rare and conflictual. The paper addresses this gap by proposing a procedure that enhances the advantages of GMs with adequate V&V. Thereby the great benefit of validated models can not only be achieved for specific decision problems as defined in theory but also for repeated planning processes as known from practice. The research contributes to the field of DES modelling by exploring the intersection of GMs’ requirements of V&V and related opportunities presented by state of the art V&V. Based on qualitative research in form of exploratory interviews and deduction from a case study, a framework for V&V in generic DES models is developed. This research contributes to simulation literature, as it reveals the opportunities for safe application of reusable models utilised in operational decision processes while considering practical constraints.

Iktibar umat Islam pasca al-Muwahhidun menurut Malik Bennabi

This paper aims to explore the ideas and thoughts of Malik Bennabi on the issue of civilization, especially the Islamic world. At the same time, this article will identify ideas that can be taken as lessons from the ‘post-al-Muwahhidun’ according to Malik Bennabi. Besides that, it also discusses the situation of Muslims after the fall of the caliphate of al-Muwahhidun which he referred to as colonisabilite who have lost ‘spirit’ and ‘idea’. This situation is described by Malik Bennabi as in a state of stagnation for a long time. This paper uses the method of content analysis through inductive and deductive forms from Malik Bennabi’s books as primary sources and other related documents. In addition, historical analysis was also conducted to strengthen the arguments and findings of the article. The study divides Malik Bennabi’s analysis of the issue of ‘civilization’ into four main lessons. First, the issue raised is that Muslims need to understand the current phase of Muslims in the context of the cycle of civilization, second; reconstructing the culture, third the importance of education, science and ideas and fourth Muslims need to respond to the call of religion. The issues raised are seen as significant and relevant to the development and situation of Muslims today. Together, it needs to be understood and internalised to regenerate the glory and strength of Islam as achieved in the past.

Abuse of double taxation avoidance agreement between India and Mauritius

Double taxation Avoidance agreements are entered between two countries so that the income earned by the residents of both the countries is not taxed twice by the countries. It provides relief to the residents in form of either deduction of tax already paid or by giving credit regarding the tax paid. The objective of this paper is to find the ways in which India-Mauritius Treaty was misused by individuals by doing treaty shopping. The DTAA between India and Mauritius gives specific tax exemptions for individuals who are residents of India and Mauritius. The treaty provides that if a resident of Mauritius invests in shares of an Indian company the capital gains of that resident will not be taxed by the Indian government and would be taxed by the Mauritius government. But because of this treaty it has been seen that individuals from all around the world try to route their investments from Mauritius to India. In this paper the researcher will look into how the treaty was abused and what steps have been taken by Indian authorities in their domestic laws to ensure that individuals who are non-residents of the contracting state cannot avail benefits arising out of the DTAA.

Hidden Foreign Aid

Few issues in global politics are as contentious as foreign aid - how much rich countries should give, in what ways, to whom. For years, it has been a commonplace that U.S. policies are stingy. The Organization for Economic Cooperation and Development (OECD) routinely ranks the United States far behind its industrialized peers in official development assistance (ODA), measured as a percentage of gross national income (GNI). An endless parade of critics has implored the government to do more; some suggest that the Bush Administration's support for the Monterrey Consensus, which sets a goal of increasing assistance to 0.7% of GNI, commits it to do more. Against these allegations of miserliness, executive officials and certain sympathetic scholars have begun to argue that the published statistics are misleading because they fail to account for individual and corporate philanthropy. What the OECD misses, this argument runs, is the exceptional extent of Americans' private generosity. What both sides of the debate have missed, this Article proposes, is not the role of the private sector in generating foreign aid but the role of tax expenditures in subsidizing it. Better known as tax breaks or loopholes, tax expenditures are deviations from the normal tax structure "designed to favor a particular industry, activity, or class of persons." They take the form of deductions, exemptions, exclusions, deferrals, credits, or preferential rates. Economically, these "expenditures" may be seen as equivalent to direct government outlays: if U.S. taxpayers saved $70 billion last year from, say, the mortgage interest deduction, the government therefore gave a $70 billion (implicit) subsidy to homeownership. Stanley Surrey pioneered the theory of tax expenditures in the late 1960s, and the concept is now widely, though not universally, credited. Since 1974, Congress has required the annual publication of a tax expenditure budget.

Tax tools for smoothing the negative consequences of the COVID-19 pandemic: foreign experience

The COVID-19 pandemic has become a serious challenge for the entire world community. National governments were forced to introduce restrictive measures to prevent the spread of a new coronavirus infection. However, the self-isolation regime announced in many countries is one of the main factors of the recession into which the world economy has plunged. As a confirmation, the article presents the results of a study conducted by the International Monetary Fund. In connection with these events, anti-crisis programs were developed in many countries of the world, which provided for several packages of financial support measures for the population and businesses. One of the basic tools for implementing the approved economic recovery programs were tax measures, which are the subject of this study. A review of the world practice of using tax instruments allowed us to distinguish two groups. The first group includes tax measures adapted to the new socio-economic realities, which, despite the reduction of the tax burden, are not tax expenditures. The second group includes tax expenses. The scientific novelty of the study lies in the fact that, based on the results of studying international experience, a classification of tax expenditures used to offset the negative consequences of the COVID-19 pandemic was developed. The purpose of the provision is selected as a classification feature. The conducted research allowed us to conclude that the most popular tax expenditures were such tax expenditures as the reduction (exemption) of indirect taxes on medical products and products of firms affected by the introduction of restrictive measures. In addition, tax expenditures in the form of tax deductions and credits for taxes on individual and corporate income have become widespread, encouraging taxpayers to direct savings to finance investments and activities of small and medium-sized businesses, special funds to combat COVID-19.

Solo Dining at Home in the Company of ICT Devices

The consumption of a solo meal is often subject to negative associations. Studies indicate that solo diners use information and communication technology (ICT) devices such as smartphones, to mitigate negative experiences such as boredom and loneliness, especially when dining in a public context. However, we know less about the motivation to use such devices and consequent meal experiences in a private context. For this exploratory qualitative study, we asked participants to fill out a cultural probe kit to capture their dining experience and use of ICT devices over a period of seven days. Once completed, the content was discussed with participants during a semi-structured interview. Data was analyzed using thematic analysis in a deductive and inductive form leading to four themes: (1) The experience of eating with others; (2) The use of electronic devices while eating; (3) The meaning of food; and (4) Relaxing features and influences. Participants indicated that eating alone can be a pleasurable experience that people enjoy and perceive as relaxing. ICT devices were named to play an essential part in the dining experience. The entertainment that devices provide can mitigate feelings of loneliness and uncomfortable silence when eating by oneself. We reflect on the findings and point out potential design avenues for future studies.

Project Review: SwampScapes

Project Review: <i>SwampScapes</i>

EARNING PER SHARE, DEBT TO EQUITY RATIO DAN PRICE EARNING RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2014 – 2018

The development of the health world will certainly have a positive impact for shareholders especially in pharmaceutical companies, this is reflected by the Government's support that provides ease and incentives in the form of tax deductions and import duties borne by the Government to attract investments. With these opportunities will certainly affect the price of stocks in pharmaceutical companies including the financial performance. Financial performance can be seen from several financial ratios, earning per share, debt to equity, and price earning ratio. Samples on this study were as many as 7 companies for 5 years so in 35 can sample. The results of this study simultaneously all variables in this study have an effect on the stock price. Both EPS and PER variables affect the stock price, while the DER variables negatively affect the share price.

Earning Per Share, Debt To Equity Ratio dan Price Earning Ratio terhadap Harga Saham pada Perusahaan Farmasi di BEI

The development of the health world will certainly have a positive impact for shareholders especially in pharmaceutical companies, this is reflected by the Government's support thatprovides ease and incentives in the form of tax deductions and import duties borne by theGovernment to attract investments. With these opportunities will certainly affect the price ofstocks in pharmaceutical companies including the financial performance. Financial performance can be seen from several financial ratios, earning per share, debt to equity, andprice earning ratio. Samples on this study were as many as 7 companies for 5 years so in 35 can sample. The results of this study simultaneously all variables in this study have an effect on the stock price. Both EPS and PER variables affect the stock price, while the DER variablesnegatively affect the share price.

Teaching Anatomy in Physical Education: Deductive Versus Inductive Methodology

Substantial knowledge in human anatomy is the premise for constructing lifelong effective exercise programs in public health. The level of public awareness of the basic structure of the human body remains low for years and continues to be a challenge for trainees. The traditional teaching approach in anatomy studies utilizes inductive methodology, where body parts of the structure are taught separately, which might be productive for medical students. Teaching anatomy in nonmedical programs like physical education (PE), however, intends for a holistic understanding of the subject to accentuate functional anatomy, which differs from its classical medical programs purely structural comprehension. Consequently, we suggested that a deductive rather than an inductive form of teaching anatomy in PE might bring the difference and ease the studying process. To statistically analyze this hypothesis traditionally utilized in the PE inductive educational approach for anatomy study was compared with the newly introduced deductive form of teaching through retrospective evaluation of student's exam results. Exam scores of 1167 first-year students were divided into population and sample groups. The former included 1055 exam results of students previously taught by inductive methodology, whereas the latter consisted of 114 students' exam results after the deductive presentation of anatomy. The comparative analysis made by t-test for population-sample groups demonstrated significantly higher (p<0,001) exam scores in the sample group (40.1 ± 14.2 [95%CI 37.45-42.73]) comparing to the population group (34.5 ± 14.0 [95%CI 33.75-35.43]). The limited time of anatomy study and preliminary unawareness of human anatomy made the teacher-centered deductive approach in PE more effective.