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Model Of Tax Culture Impact On The Financial Sustainability Of Small And Medium Enterprises In Ecuador Based On Neutrosophic Hypersoft Sets, Gloria Angelica Valderrama Barragán, Edwin Favio Valderrama Barragán, Víctor Manuel Viteri Miranda, Dessire Amandiz Castro Valderrama, Italo Del Carmen Palacios Anzules

Neutrosophic Sets and Systems

The tax culture of a country consists of several factors to take into account. Tax evasion is a widespread problem in the world today. Ecuadorian Small and Medium Enterprises (SMEs) as a whole have a great impact on the country's economy and have a weight to consider. This is why it is important to measure the tax behavior of Ecuadorian SMEs. This paper aims to propose a neutrosophic model to measure the tax culture of SMEs in Ecuador. To do this, we base on a model de-signed from the Neutrosophic theory and HyperSoft Sets. Hypersoft Sets extend Soft Sets from …

Comparison Of Fuzzy Cognitive Maps And Sem In Estimating The Perception Of Corporate Social Responsibility, Roberto Arias Figueroa, Evelyn Tovar Molina, Angelita Romero Poveda, Darío Díaz Muñoz

Neutrosophic Sets and Systems

This study examines the impact of the perception of corporate social responsibility (CSR) on the perceptions of clients, em-ployees, and managers in small and medium enterprises (SMEs) in Ecuador. Utilizing a combination of Structural Equation Modeling (SEM) and Fuzzy Cognitive Maps (FCM), the research addresses how CSR policies influence the various internal stakeholders of companies, identifying complex structures of interaction and perception dynamics that could impact organi-zational performance. This neutrosophic framework not only enhances the understanding of CSR but also promotes the de-velopment of workplace welfare policies that effectively cater to a diverse range of staff needs and expectations. SEM …

Exploring The Impact Of Educational Reforms And Their Dimensions On Teacher Performance Through The Analysis Of Plithogenic Statistics, Tula Carola Sánchez García, Lizbeth Ethel Estrada Álvarez, Manuel Augusto Inga Arias

Neutrosophic Sets and Systems

The exploration of the impact of educational reforms on teacher performance is a topic that has gained unusual relevance in recent decades. By analyzing these reforms through the prism of Plithogenic statistics, a window opens to a new ap-proach that allows us to understand the inherent complexity of contemporary educational systems. Plithogenic statistics, which integrate heterogeneous and multivariate data, provide a powerful tool for unraveling how educational policies af-fect teacher performance. In this study, a multifaceted approach has been employed, ranging from longitudinal data analy-sis to qualitative evaluation of teacher perceptions, revealing an intricate interconnection between the reforms implement-ed and …

Utilizing Svnl Owa Distance Measure And Neutrosophic Topsis In The Assessment Of Management Leadership Styles, Jairo Mauricio Puetate Paucar, Diego Fernando Coka Flores, René Estalin Portilla Paguay

Neutrosophic Sets and Systems

In the complex field of evaluating leadership styles, the integration and aggregation of data has become crucial. This article delves into the use of OWA-TOPSIS, a hybrid methodology that combines the Ordered Weighted Averages (OWA) Operator and the Method for Ordering Preferences by Similarity with the Ideal Solution (TOPSIS), to achieve an accurate and holistic assessment of leadership executive. By unifying diverse data and aggregating information from multiple sources, you achieve a more complete and nuanced view of management capabilities and styles. This approach not only improves the objectivity of the analysis, but also provides a powerful tool for decision-making …

Evaluation And Selection Of Strategies For The Collection Of Real Estate Taxes Through Neutrosophic Cognitive Maps (Ncm), Lizbeth M. Clemente-Mercado, Luis F. Blanco Ayala, Jesús M. Orna-Barillas, Richard Torvisco-Type, Edwin Antonio Condori-Nina

Neutrosophic Sets and Systems

The evaluation and selection of strategies for real estate tax collection using neutrosophic cognitive maps (NCM) represents an innovative approach in urban fiscal management. This method combines elements of neutrosophic theory with cognitive evaluation techniques, allowing public administrators and urban planners to analyze the effectiveness of various fiscal tactics in complex and variable environments. NCMs facilitate a more accurate evaluation by considering not only numerical data, but also subjective perceptions and opinions of the stakeholders involved, such as owners, developers, and residents. This comprehensive approach not only optimizes efficiency in tax collection, but also promotes greater transparency and legitimacy in …

Application Of Neutrosophic Cognitive Maps In The Jurisprudence Of The National Court Of Justice Of Ecuador, Alipio Cadena Posso, Diana Carolina Quiroz Gordillo, Diego Xavier Chamorro Valencia, Luis Andrés Crespo Berti, Vladimir Vega Falcón

Neutrosophic Sets and Systems

This research analyzes the use of neutrosophic cognitive maps in the jurisprudential examination of divorce in the National Court of Justice of Ecuador. The suggested technique intends to simulate the links between legal reasons and the psychological and emotional ramifications of divorce, therefore enhancing judicial decision-making. Resolution No. 0071 - 2018 - 38420 is evaluated to determine its influence on the protection of individual rights, presenting an original viewpoint on family law. The results gathered from the study underline the necessity to examine both the legal reasons and the psychological and emotional ramifications of divorce when making court judgments in …

Feasibility Study Of The Application Of Proposals For The Implementation Of Compliance In The Low-Quantity Process In Public Procurement In Ecuador Using Plithogenic Swot Analysis, Víctor Gustavo Gómez-Rodríguez, Noel Batista-Hernández, Willian Paul Avilés-Quiñonez, Johanna Irene Escobar-Jara, Roberto Eduardo Vargas-Zambrano, Ronald Marcelo Sánchez-Rovalino, Alejandro Reigosa-Lara, Duniesky Alfonso-Caveda

Neutrosophic Sets and Systems

Compliance is a concept that means that the organization conforms to the legal regulations in force in the country where it is located. This avoids additional expenses on the part of the company and economic losses due to non-compliance with the regulatory legal framework. In the case of the low-value process in public purchases in Ecuador, it is necessary to take this aspect into account, especially in the anti-corruption fight that is currently being carried out worldwide. To study the positive and negative factors that influence the application of compliance in Ecuadorian public purchases, we use the plithogenic SWOT analysis. …

Assessing The Need For A Feminist Foreign Policy In Ecuador Through A Sentiment Analysis Based On Neutroalgebra, Daniela Cecilia Márquez Carriel, Luis Oña Garces, Arnaldo Vergara Romero, Fidel Márquez Sanchez

Neutrosophic Sets and Systems

This paper examines the potential for a feminist foreign policy in Ecuador, a concept gaining global attention but still new in local debates. While Ecuador's foreign policy has historically focused on economic and strategic interests, the rising influence of feminist movements is prompting discussions about integrating gender perspectives into diplomacy, trade, and international aid. Using neutrosophic sentiment analysis, the study finds divided opinions: while "Gender Equality" and "Human Rights" receive stable support, the "Economic Impact" variable shows significant uncertainty. Some view a feminist foreign policy as a way to enhance Ecuador's global standing and gender equity, while others are skeptical …

Working With Bilingual Populations: Clinical Practices Of Speech-Language Pathologists In New Mexico, Wylie L. Skillman

Speech and Hearing Sciences ETDs

New Mexico is uniquely positioned as a state that has more bilingual speakers than the United States on average, meaning that Speech Language Pathologists (SLPs) here are more likely to work with bilingual speakers than elsewhere. Best practices for bilingual evaluation and treatment are taught in graduate education for SLPs but the extent to which they are known and utilized by school-based SLPs differs based on many factors.

As the body of research supporting culturally responsive bilingual assessment and intervention continue to grow, it is unknown how or if clinicians are using this knowledge to assess and treat students who …

Deep Learning Framework For Graph-Based Molecular Drug Discovery, Daniel Manu

Electrical and Computer Engineering ETDs

This dissertation proposes the GraphGANFed framework, which combines Graph Convolutional Networks (GCN), Generative Adversarial Networks (GAN), and Federated Learning (FL) to generate novel molecules while preserving data privacy. FL allows learning from distributed clients without sharing local datasets, GCN extracts molecular structural properties, and GAN generates new molecules retaining the learned properties. Extensive simulations on three benchmark datasets show GraphGANFed's effectiveness, producing molecules with high novelty (≈ 100) and diversity (> 0.9). Results indicate a trade-off among evaluation metrics, and the right dropout ratio avoids mode collapse. Additionally, Conditional GraphGANFed (cGraphGANFed) incorporates a critic network from Reinforcement Learning (RL) to …

Nidus Idearum. Scilogs, Xiv: Superhyperalgebra, Florentin Smarandache

Branch Mathematics and Statistics Faculty and Staff Publications

In this fourteenth book of scilogs – one may find topics on examples where neutrosophics works and others don’t, law of included infinitely-many-middles, decision making in games and real life through neutrosophic lens, sociology by neutrosophic methods, Smarandache multispace, algebraic structures using natural class of intervals, continuous linguistic set, cyclic neutrosophic graph, graph of neutrosophic triplet group , how to convert the crisp data to neutrosophic data, n-refined neutrosophic set ranking, adjoint of a square neutrosophic matrix, neutrosophic optimization, de-neutrosophication, the n-ary soft set relationship, hypersoft set, extending the hypergroupoid to the superhypergroupoid, alternative ranking, Dezert-Smarandache Theory (DSmT), reconciliation between …

Submittal Of Mixed Waste Landfill Annual Long-Term Monitoring & Maintenance Report, April 2023-March 2024 For Sandia National Laboratories/New Mexico, Epa Id Number Nm5890110518, June 2024, Sandia National Laboratories/Nm

Facilities-Units

The Department of Energy/National Nuclear Security Administration (DOE/NNSA) and Sandia National Laboratories /New Mexico (SNL/NM) personnel submitted the Mixed Waste Landfill (MWL) Annual Long-Term Monitoring and Maintenance Report for the April 2023 through March 2024 reporting period to the New Mexico Environment Department (NMED) in accordance with the requirements of Section 4.8.1 of the MWL Long-Term Monitoring and Maintenance Plan (LTMMP). The LTMMP became effective on January 8, 2014.

The MWL is a 2.6-acre Solid Waste Management Unit (SWMU 76) located in the north-central portion of SNL/NM Technical Area III that has undergone corrective action. As of March 13, 2016, …

A Robust Framework For Medical Diagnostics Based On Interval-Valued Q-Neutrosophic Soft Sets With Aggregation Operators, Enad Ghazi, Sinan O. Al-Salihi

Neutrosophic Sets and Systems

The best way to deal with complicated life scenarios that accompany the decision-making process is to update previous concepts constantly. Therefore, researchers must constantly discover powerful mathematical tools that suit the accompanying circumstances. In this regard, we combine both soft set, neutrosophic set, and interval setting under Q-two-dimensional universal information to introduce a new hybrid innovative model called interval valued-Q-neutrosophic soft sets. The core goal of this model is to keep the features of previous models like soft sets, neutrosophic sets, and Q-Fuzzy sets in dealing with the lack of uncertainty and neutrality associated with real-life issues. This new approach …

On Rough Statistical Convergence In Neutrosophic Normed Spaces, Reena Antal, Meenakshi Chawla, Vijay Kumar

Neutrosophic Sets and Systems

In this paper, we have presented rough statistical convergence of sequence on neutrosophic normed spaces as an important convergence criterion. As neutrosophication can handle partially dependent compo nents, partially independent components and even independent components involved in real-world problems. By examining some properties related to rough convergence in these spaces we provide some useful functional tools in the situations of inconsistency and indeterminacy in the real world. Further, we have established some equivalent conditions on the set of statistical limit points as well as on the set of cluster points in these spaces for rough statistically convergent sequences.

Outcomes Of Hemiepiphysiodesis For Juvenile Hallux Valgus: A Systematic Review, Karim Gaber, Faran Chaudhry, Ihtisham Ahmad, Emmanuel Olaonipekun, Waleed Kishta

Western Journal of Orthopaedics

Juvenile hallux valgus (JHV) is a common deformity of the forefoot that may result in significant pain and discomfort. To correct JHV, percutaneous, or minimally invasive surgeries have become more popular than open surgeries due to reductions in morbidity. One of these procedures is percutaneous hemiepiphysiodesis. The aim of this study was to evaluate the efficacy of percutaneous hemiepiphysiodesis for JHV by investigating the available literature on the procedure.

In this systematic review, the authors’ search strategy identified 91 studies, but only five met the inclusion criteria. The identified studies included 76 patients and 132 feet. There was an improvement …

Change In Posterior Tibial Slope And Patellar Height During Medial Opening Wedge High Tibial Osteotomy: A Retrospective Cohort Study, Jessica A. Nelson, Brandon M. Painter, Dustin L. Richter, Jennifer S. Weaver, Robert C. Schenck

Western Journal of Orthopaedics

Background: Medial opening wedge high tibial osteotomy (MOWHTO) may be indicated for patients who have varus alignment, medial knee pain, and medial knee compartment osteoarthritis. Another indication for MOWHTO is in patients with a history of recurrent anterior cruciate ligament (ACL) deficiency or failed ACL reconstruction (ACLR) with varus alignment. Some patients have MOWHTO combined with a primary or revision ACLR.

Methods: This is a retrospective case series that was approved by the Institutional Review Board at the authors’ institution. The purpose of this series is to report on average coronal plane alignment, posterior tibial slope (PTS), and patellar height …

Full Issue, Arianna Medina

Western Journal of Orthopaedics

No abstract provided.

Long-Term Success In Managing Midfoot Lateral Column Arthritis: A Case Report, Damian Fountain, Cesar Cardenas, Nicholas Brady, Katherine Gavin, Richard Miller

Western Journal of Orthopaedics

The lateral column of the midfoot is crucial for midfoot mobility and foot stability. Although there are several nonoperative treatment options for arthritis that is isolated to the lateral column cuboid-metatarsal joints, there is a lack of consensus on the best operative intervention, given the rare nature of the disease. The patient in this case initially presented to clinic in 2007 with a significant history of lateral midfoot pain in the fourth and fifth metatarsal cuboid region. Despite nonoperative interventions, her symptoms progressed, and in January of 2009, she elected to undergo interpositional arthroplasty of left fourth and fifth metatarsal …

Why You Should Use The New Ota Open Fracture Classification (Ofc3), Thomas A. Decoster, Meir Marmor

Western Journal of Orthopaedics

Open fracture classification has traditionally used a modified Gustilo Classification (GOFC). There are many recognized problems with the Gustilo classification. The Orthopaedic Trauma Association (OTA) produced an open fracture Classification (OTA OFC) in 2010 to overcome problems with GOFC. However, it has not been widely adapted, partially because there are too many categories. The OTA OFC has proven to be more effective in identifying particular parameters that affect outcome and treatment for open fractures than GOFC. Numerous authors have called for a reconciliation of the two classifications. The OTA Classification Committee has proposed a modification called the OTA OFC3, which …

Comparison Of Helicopter And Ground Interfacility Transport On Time-To-Treatment Of Isolated Open Fractures, Jerry Speight Grimes, Duke Appiah

Western Journal of Orthopaedics

Background: Helicopter emergency medical services have become an integral part of trauma systems. When appropriately utilized, helicopter transport can improve the outcomes of trauma patients. The objective of this study was to determine if helicopter transport for interfacility transfers was effective in reducing time-to-treatment for isolated open fractures in the setting of a rural Level I trauma center. The authors hypothesized that helicopter transportation of isolated open fractures would not reduce time to definitive fixation.

Methods: All patients treated with isolated open fractures over a four-year period at a Level I trauma center were identified. In this study, the authors …

Radiographic Identification And Treatment Prioritization Of Pediatric Elbow Fractures, Hoang M. Nguyen, Bryce Clinger, Casey Slattery, Selina R. Silva, Patrick Bosch

Western Journal of Orthopaedics

Background: Constituting approximately 15.0% of fractures, pediatric elbow fractures often require surgical intervention. Accurate diagnosis in pediatric patients is challenging, demanding proficient radiographic expertise. Initial diagnosis falls to emergency medicine (EM) physicians and pediatricians, who may lack sufficient radiographic training. Previous research by Shrader found a 58.0% accuracy in non-academic EM physicians for pediatric elbow fractures. The purpose of the study is to build on Shrader’s work and assess orthopaedic surgery (OS), pediatric, EM, and residents’ ability to accurately interpret pediatric elbow radiographs.

Methods: OS, EM, and pediatric residents at a Level 1 trauma center in an academic institution examined …

Neuroarthropathy And Workers’ Compensation Denials In Healthcare, Jerry Speight Grimes

Western Journal of Orthopaedics

Background: Neuroarthropathy is a complication of peripheral neuropathy commonly associated with diabetes mellitus. The actual trigger for a neuroarthropathy episode is unknown. If the inciting event occurred at work, causality of neuroarthropathy is difficult to determine.

Methods: In this study, the authors retrospectively reviewed workers’ compensation claims to identify patients with diabetes mellitus, peripheral neuropathy, and neuroarthropathy. The correlation between their health status and claims status was reported. The number of workers’ compensation denials for services already performed were compared between the groups.

Results: Over a five-year period, 412 patients were evaluated in a tertiary foot and ankle clinic with …

Cross-Tasking In Surgery: An Efficient Method To Perform Multiple Tasks In Parallel, Jacob Sanchez, Robert C. Schenck Jr., Lillian J. Schenck, Urvij Modhia, Gehron Treme, Samer Kakish, Deana Mercer, Daniel C. Wascher, Dustin L. Richter

Western Journal of Orthopaedics

Multitasking is defined as the ability to perform more than one task or activity simultaneously, which can be inefficient, unsafe, and should be avoided when applied to surgery. Cross-tasking is a concept where processes can be safely performed in parallel. The authors present cross-tasking as a useful approach to surgical procedural task subsets, timing of parallel tasks, and combining parallel tasks when performing a specific orthopaedic operation. The authors use the examples of an anterior cruciate ligament reconstruction and complex spinal deformity correction to review the pearls and pitfalls of models that manage multiple simultaneous surgical and educational tasks. This …

Front Matter, Arianna Medina

Western Journal of Orthopaedics

No abstract provided.

Navigating Murky Waters: Strengthening Water Protections In A Post-Sackett Landscape, Brittany Herrera

New Mexico Law Review

Nearly ninety percent of New Mexico’s rivers and streams potentially have been removed from federal protection under the Clean Water Act following the United States Supreme Court’s decision in Sackett v. EPA to substantially reduce what qualify as “waters of the United States.” Before this decision, many ephemeral streams, tributaries, and wetlands were protected by the Environmental Protection Agency. Permits are essential to protect not only the environment but landowners as well. The New Mexico Environment Department is in the process of developing its own surface water discharge permitting program, as the EPA’s jurisdiction contracted commensurately with the Supreme Court’s …

All Cases Great And Small: Fufilling The Nmcra's Promise Of Attorney Fees, Isaac M. Green, Seth E. Montgomery

New Mexico Law Review

Section 5 of the New Mexico Civil Rights Act (NMCRA) permits a court to award “reasonable” attorney fees to a “prevailing plaintiff.” In this way Section 5 parallels its federal analog, 42 U.S.C. § 1988, which similarly allows a “prevailing party” to recover “reasonable” attorney fees in federal civil rights suits. But despite this language in the federal statute, a string of U.S. Supreme Court decisions have circumscribed the availability of attorney fees in suits brought under § 1983. This restriction on attorney fees has led to what Professor Joanna Schwartz calls the biggest obstacle to civil rights litigation in …

New Mexico True: Crafting A More Inclusive And Independent Method Of State Constitutional Interpretation For Claims Under The New Mexico Civil Rights Act, Arne R. Leonard

New Mexico Law Review

No abstract provided.

Constitutional Recalibration: Lessons From New Mexico, Joanna C. Schwartz

New Mexico Law Review

No abstract provided.

The Promise And Perils Of State Civil Rights Legislation, Matthew R. Segal

New Mexico Law Review

No abstract provided.

Improved Rational Approximation Of Near-To-Far Propagation Kernels For The Wave Equation, Sampson Owusu

Mathematics & Statistics ETDs

The 3-space, 1-time dimensional scalar wave equation, or 3+1 wave equation, describes the propagation of scalar or acoustic waves. The unforced homogeneous equation admits a class of outgoing solutions relative to a chosen fixed center, so called “multipole” solutions. This thesis examines near-to-far signal propagation in the context of these multipole solutions. Given a time-series (history of values) for a multipole solution recorded at a radius r1, near- to-far signal propagation recovers the corresponding time-series at larger radius r2 ≫ r1. This propagation takes into account both the appropriate time delay r2 − r1 and corrections to the wave shape. …