In the last few decades, nano-electronic devices have been manufactured using VLSI technology. Over the past four decades, IC technology has been growing by using CMOS technology successfully, but this CMOS technology has a scaling limitation. To overcome this scaling limitation, QCA (quantum dot cellular automata) emerges as an alternative. This work is the implementation of the design of a polar encoder using QCA technology. This design is a single-layered and even bottom-up approach technique. The Polar code is more efficient and has less energy dissipation compared to the turbo code and conventional codes (CC). This design explores (8:4). A Polar encoder is designed to have fewer cells and area compared to the turbo encoder and conventional encoder. The proposed design is implemented using the QCA designer tool.

Excessive usage of chemicals in crops, especially in leafy vegetables, caused people exposed to health and environmental risks. In Iran, spinach used as a winter vegetable that believed has high Iron and is useful for anemia. The objective of the experiment was to determine the optimum use of each macronutrients to obtain safe maximum growth and yield for scaling up among farmers. Treatments were chemical fertilizers including ammonium sulfate, triple superphosphate and potassium sulfate at 50, 100, 150 and 200 kg/h against control in a randomized complete block design. Results showed that nitrogen caused elevation of fresh and dry weight in spinach as the maximum obtained in 200 kg/h ammonium sulfate. Results obtained from effect of phosphorus showed that super phosphate increased fresh and dry weight of spinach; but potassium sulfate had no effect on its growth and yield. Analysis of variance on cross effect of data showed significant differences in fresh and dry weight, number of leaves, chlorophyll content and nitrate, and non-significant differences in length and wide of leaves.

Climate change has affected the coasts of the world due to numerous factors, including the change in the intensity and frequencies of the storms and the increase in the mean sea level, among others. Argentina has extensive coastal areas, and research and monitoring tasks are expensive and require a significant number of personnel to cover large geographical areas. Given this, citizen science has become a tool to increase scientific research's spatial and temporal extension. Therefore, the paper aims to analyze the methodology and development of the citizen science project in Villa Gesell and its lessons for applying them in future coastal environmental monitoring projects. The methodology was based on an experience of the project co-created between activists and researchers. This project included four phases for social and physical aspects: training for the citizens, theoretic and practical aspects of coastal dynamics, and how to measure its geomorphological and oceanographic variations; data collection: the activists who received the training performed the measurements to monitor the beach; data analysis by scientists; and dissemination of results; the report data were disseminated by citizens in their community. The analysis of case studies in citizen science projects generates a fundamental learning arena to apply in future projects. Among the positive aspects were the phases established for their development and the methodology used to collect beach monitoring data.

This paper provides new evidence on human resources management within the public sector. We explore the impact and mechanisms of the education and skills of tax inspectors on tax uncertainty using data from A-share-listed companies from 2009 to 2016. Our findings show that tax uncertainty is negatively correlated with the increase in human capital in the tax inspection bureau. That is, tax inspectors with higher levels of education and those who are certified tax agents help reduce tax uncertainty. Further analysis demonstrates that the impact of tax inspectors on tax uncertainty is most pronounced within large-scale and long-established firms.

The analysis of the accumulation and export of nutrients by the cowpea crop is fundamental for a more sustainable fertilization program, because the definition of the doses of organic fertilizers based only on the estimated maximum yield does not guarantee the maintenance of soil fertility. The objective of this study was to evaluate the effect of fertilization with chicken manure on the productivity, accumulation and exportation of nutrients by the pods of cowpea. A randomized block design was used, with five doses of chicken manure (0; 5; 10; 20 and 40 t ha^-1) and four repetitions. The highest levels of P and Mg were found in the leaves with the application of 40 t ha^-1 of manure. The maximum pod length was 14.47 cm, estimated with the dose of 33.33 t ha^-1 of manure. The highest values of diameter, number of pods per plant and pod productivity were observed at the highest dose of manure applied. In relative terms, that is, total exported in relation to the total extracted by the aerial part, phosphorus is the nutrient most exported by the pods, on average 58%, followed by N (55%), K (43%), Mg (40%), S (38%) and Ca (17%). At the highest dose, although Ca accumulation occurred in large quantities (31.3 kg ha^-1), only 13% of it was exported by the pods. Fertilizing cowpea with chicken manure supplied essential nutrients and increased pod yield from 7.2 (no fertilization) to 16.3 t ha^-1 (fertilization with 40 t ha^-1 of chicken manure). The plant remains of the cowpea constitute an important source of nutrients, being obtained at the highest dose of manure applied (40 t ha^-1) the following amounts of macronutrients (kg ha^-1): N (51.4); P (5.1); K (27.6); Ca (27.1); Mg (8.2); S (5.1), which may return to the soil, with the incorporation of the plants.