bluuebunny/crossref_metadata_2025 huggingface dataset:
Формат русской идеологии, образ будущего и форум «Медиа-Дронница»
Authors: Никифоров В.В.
Published: May 2024

Рассматривается содержание идеологии, которая может сформироваться в российском обществе с опорой на современные научные достижения, с учетом характера глобальных политических процессов, опыта и состояния ментальных воззрений населения. Показано, что обнаруживаются признаки развития природы от оразумления (ноосфера) к одухотворенности (пневматосфера, идеациональность). Предлагается моделировать этот процесс, выделяя его структуру и этапы в области материального, разумного и духовного развития. Данная идеология представляется как актуальная, объединяющая людей и дающая им самые позитивные и далеко идущие перспективы в (само)развитии. Также эта идеология видится универсальной – для разных народов, стран, этносов, социальных групп. Предложена новая категория «идеациональность». Статья готовилась, в том числе, по материалам Всероссийского форума «Медиа-Дронница» (Москва, 11 марта 2023 г.).
Мир природы в творческой рефлексии лезгинской женской поэзии 1990-х годов
Authors: Бедирханов С.А.
Published: May 2024

В статье исследуются содержательно-композиционные и тематические основы лезгинской женской поэзии 1990-х гг. Отмечается, что функциональные характеристики этнонациональной поэтической мысли лезгинского народа в 1990-е гг. в основном задаются укорененными в народной памяти смысловыми конструктами, в актуальности которых определяются субъективные формы ее идентичности. Активное развертывание этих форм выводит в «сердечный центр» поэтического сознания мотивы Родины, одиночества, любви, мироустройства и т. д, которые становятся структурными доминантами его жизненного пространства. Одной из этих доминант является мир природы, в телесных, природных, нерациональных, чувственных проявлениях которого выстраиваются развернутые формы жизненных экзистенций женщин-поэтесс. В статье на анализе поэтических образцов С. Керимовой, Г. Ибрагимовой, З. Касумовой, Р. Гаджимурадовой рассматриваются ценностно-смысловые и художественные особенности женской пейзажной лирики 1990-х гг.
Школа Франса Халса в голландской живописи первой половины XVII в.: тематическая специфика, основные мастера
Authors: Дмитриева А.А. , Югай И.И. , Соломонова Н.А. , Успенская А.В.
Published: May 2024

Предметом статьи является специфика творчества учеников голландского художника первой половины XVII в. Франса Халса. Объектом исследования выступают произведения живописи Яна Минсе Моленара, Юдит Лейстер, Адриана ван Остаде, Адриана Браувера, а также картины представителей семьи Халса. Актуальность статьи связана с отсутствием обобщающего научного исследования по искусству учеников Франса Халса. Научная новизна статьи обусловлена тем, что авторы впервые рассматривают такие аспекты темы, как отличительные приемы творческого метода художников школы Франса Халса и их сюжетное новаторство в области бытового жанра и портрета, семантику изображенных в картинах атрибутов музыки в контексте связи с эмблематикой. Предпринята классификация произведений художников, выявлена творческая индивидуальность учеников Франса Халса, определена их тематическая и стилистическая независимость от наставника. Особое внимание уделяется технике исполнения произведений, их колористическому и композиционному построению. Акцентируется определение харлемской региональной художественной школы, к которой относилось творчество названных живописцев.
Всеобъемлющие вычисления: этические аспекты
Authors: Шляпников В.В.
Published: May 2024

Современные технологии оказывают все большее влияние на общественную и частную жизнь людей. Усиливается тенденция к всеобъемлющим вычислениям, т. е. к повсеместному и невидимому использованию, созданию, обработке, передаче и хранению информации. Повседневные объекты становятся умными объектами, которые объединяются в сети, реагируют на свое окружение и взаимодействуют со своими пользователями. При этом множество процессов автоматически запускаются в фоновом режиме и взаимодействуют от имени пользователя. Делегирование сложных задач повсеместной инфраструктуре информационно-коммуникационных технологий вызывает серьезные вопросы. В статье рассматриваются некоторые вызываемые всеобъемлющими вычислениями этические проблемы, связанные с конфиденциальностью информации, наблюдением, дополненной реальностью, технологическим патернализмом, интеллектуальными зданиями. Делается вывод, что для того, чтобы использовать позитивный потенциал, содержащийся во всеобъемлющих вычислениях, необходимо руководствоваться этическими принципами, связанными с обеспечением конфиденциальности, информированного согласия, индивидуальной автономии, безопасности. Предлагаются принципы, которые необходимо учитывать при рассмотрении вопроса о внедрении и использовании всеобъемлющих вычислений.
Территориально-культурные сообщества как новое направление межпоколенческого культурного трансфера в социальной сфере: российская специфика
Authors: Мельникова А.А. , Липницкая О.Г. , Созинова М.В.
Published: May 2024

Длительный период наша страна ориентировалась на встраивание различных российских социокультурных институтов в соответствующие западные системы, шло переструктурирование их работы под западные нормы и стандарты, т. е. происходил межкультурный трансфер. При этом собственные наработки в социальной сфере вытеснялись, ресурс опоры на наши традиционные культурные практики не использовался. В настоящий же момент актуализируется необходимость культурного трансфера не в классической его форме, при которой происходит перенос элементов одной культуры в другую, а в межпоколенческой, при которой происходит передача культуры от предков к потомкам. Особенность российской ситуации в том, что в силу произошедшего вытеснения традиционных для нашей страны социально-культурных практик их возобновление не происходит естественным путем, необходима специально организованная деятельность по творческому преображению ушедших в прошлое и не воспроизводящихся самостоятельно в культуре традиционных практик. В качестве креативной формы такого преображения в статье рассматривается деятельность по организации территориально-культурных сообществ.
Специальная военная операция на Украине в контексте перехода великороссов в инерционную фазу этногенеза
Authors: Сайфуллин Р.Г.
Published: May 2024

В дискурсивном поле теории пассионарности анализируется положение о том, что Специальная военная операция на Украине – это гражданский конфликт внутри русского суперэтноса. Описаны особенности энергетической структуры населения в фазах надлома и инерции и фазового перехода между ними, рассмотрены условия начала инерционной фазы. В целях верификации теоретических положений проведен анализ динамики фазового перехода от надлома к инерции ведущих западноевропейских этносов. Рассмотрены события начала этого фазового перехода великороссов и возможные сценарии его динамики. В результате проведенного анализа сделан вывод, что СВО необходимо рассматривать в более широком контексте процессов, характерных для фазового перехода от надлома к инерции. Сформулировано мнение о том, что начало СВО способствовало выполнению одного из главных условий начала инерционной фазы – сплочения российского общества. Дан прогноз об активизации в России антикоррупционной борьбы и образовании широкой коалиции в интересах развития страны в ближайшем будущем.
Аральский очаг опустынивания по данным о вегетационной активности
Authors: Ретеюм А.Ю. , Ярашев К.С.
Published: May 2024

Источником информации для анализа динамики биомассы растительности послужили месячные величины вегетационного индекса (NDVI) за период 2000–2020 гг., рассчитанные c использованием результатов дистанционной съемки с разрешением 250 м при осреднении по квадратам размером 1° × 1°. Данные обобщались по широтным и долготным профилям, охватывающим пространство Аральского региона в границах 42–48° с.ш. и 55–65° в.д. Установлено, что дно бывшего моря до сих пор отличается пониженной вегетационной активностью, причем аномалия локализована в центре котловины. Сообщества с относительно большой продуктивностью расположены к юго-западу и северо-востоку от него. Факты свидетельствуют о существенном улучшении состояния растительности на днище котловины с 2000 г., хотя в последнее десятилетие положительный тренд здесь не фиксируется.
Архитектура как материально-пространственная среда
Authors: Чернышова Э.П.
Published: May 2024

Архитектура как материально-пространственная среда выступает в качестве основного условия для предоставления возможностей функционирования всего общества, и одновременно управляет отдельными жизненными процессами. Цель статьи: проанализировать архитектуру как материально-пространственную среду, крайне насыщенную информационно-коммуникационными потоками, воздействие которых на человека невозможно прекратить, но можно регулировать, грамотно включая те или иные элементы необходимого знания в непосредственную физическую оболочку архитектурных сооружений. Для достижения поставленной цели была сформулирована задача: представить характеристику пространства в архитектуре. В результате сделаны выводы: каждой материально-пространственной архитектурной среде присущи свои коммуникативно-информационные потоки, которые управляют мышлением зрителя за счет психологии цветового, звукового, обонятельного воздействия. В зависимости от того, в какой степени допущены в материально-пространственную среду эти манипуляторы, зависит общий уровень развития культуры реципиента, а также экономическая рентабельность архитектурных сооружений.
Особенности пространственной организации с осевыми изменениями. Аперспективные пространства как результат осевых изменений
Authors: Митина Е.Ю. , Окунькова А.А.
Published: May 2024

Оси играли важнейшую роль в формировании пространств на протяжении всей истории архитектуры. Долгое время они были исключительно линейными, однако в эпоху модерна пересмотр ценностей повлиял на понимание роли осей в пространстве. Так, появилось множество видов осевых изменений. Статья предлагает рассмотреть особенности приемов пространственной организации с осевыми изменениями. Основной задачей является выявление характерных черт для каждого вида осевых изменений. Важной темой выступает анализ аперспективных пространств Ганса Шаруна как результата осевых изменений.
Shaykh Ja’far Mahmud Adam (d. 2007) and His Visions and Philosophical Thoughts on Education: An Inductive Approach
Authors: Abubakar Ismail Hashim
Published: May 2024

Education– no one doubts – essentially represents a strong instrument that is used in the process of executing revivalist projects, but also ensuring a development and advancement of people both at individual and societal level. That is why reformers pay great attention to knowledge which they, more than arguably, any other constituency of people, regard as the most potent weapon that facilitates the success of reform missions. The basic and common belief is that people find themselves in whatever deplorable condition and state of backwardness owing to their neglect of knowledge, which then makes them trapped in the shackles of ignorance. As a result, stressing the value of education and demonstrating this through operational initiatives by way of sensitizing, reawakening, enlightening and orienting people via various methods and approaches commensurate with the existing realities are all considered as steps toward liberating people from the grip of ignorance which has enslaved them until they rise and decisively fight it. This article highlights and appraises the educational views, thoughts and philosophy of Shaykh Ja’far Mahmud Adam (d. 2007), one of Nigeria’s most prominent Muslim reformers and most influential scholars. The article relies chiefly on the recorded speeches of the scholar in which he articulated his views during public occasions such as weekly Friday sermons, mosque lessons, public lectures or private study circles, which then circulated among larger Muslim audience. The essay finds out that Ja’far’s views on knowledge permeate both religious and Western education which he felt that society must standardize before it develops.
Flipped Classroom Model: Enhancing Students’ Interaction and Engagement in Large Classes
Authors: Yassin Abdulnassir
Published: May 2024

This study sought to determine the extent of students’ learning interaction and engagement in large flipped classrooms at Islamic University in Uganda (IUIU). With major focus attributed to determining the extent of the flipped classroom method on; student-lecturer, student-student and student-content interactions, and also on students’ emotional and behavioural engagement. The study further sought to determine students’ perceived value of large flipped classroom. A mixed methods approach with an embedded design was adopted, with questionnaires and interviews administered to the 3rd year Education students of 2020/2021 at IUIU. A descriptive analysis was conducted and the results indicate that, the greatest interaction existed between students themselves and students and content, although a moderate interaction was witnessed between students and lecturer. With descriptive means (M) and percentages stated as, Student-Student interaction M=3.14 (34.7%), Student-Content interaction M=3.12 (33.4%) and Student-Lecturer interaction M=2.88 (31.9%). Students greatly engaged through behavioural and emotional attributes, with means noted as M=3.31 (50.8%) and M=3.20 (49.2%) respectively. Students had strong positive perception on the instructional value of large flipped classroom method. Therefore to improve on the interaction and engagement of the learners in large classes, stakeholders should adapt student centred approaches like flipped classroom. Perhaps with technology advancement it’s quite easy. Although not all is done, there is still need to determine the relationship between the students’ interaction and engagement in flipped classroom method and establish relationship between flipped classroom method and learning interactions, and learning engagements in large classes of over 200 students.
Measuring Social Studies Critical Roles of Empowering Student’s Civic Competence in Overcoming Gender Issues to Enhance Sustainable New World
Authors: Adeduntan Ronke Iyabo , Adetayo Janet Oyebola
Published: May 2024

The escalating reports of gender issues, particularly violence against women and girls across Nigeria, through the media are worrisome. This raises further questions on the roles of Social Studies in overcoming these concerns hindering societal peace for sustainable development. The researchers adopted a descriptive design to examine the knowledge and attitudes including social skills standards gained from Social Studies to help realize a new world order on gender issues in the society. A sample size of 200 respondents was chosen through a non-probability sampling method using a purposive sampling technique. The study adopted a quantitative method approach for data collection. The findings revealed high knowledge awareness of gender issues among respondents while attitudes and social skills gained recorded only moderate level of knowledge awareness. Also, findings showed a statistically significant difference between students’ knowledge of gender issues and their social skills for emotional intelligence to deal with gender issues around them. Recommendations were made for teachers to scale up lesson emphasis towards helping students to develop required soft skills as solutions in responding to gender issues around them.
Issues of Basic Education in Nigeria: Need for Inclusion of Multigrade Instructional Strategy in School Curriculum for Effective Teaching and Learning
Authors: Torpev Francis , Adamu Rabi , Magaji Shehu
Published: May 2024

The paper attempts to discuss the issue of the quality of education in the Nigerian basic school system. It looks into the global yarning for provision and acquisition of quality education for all in societies of the world. Jomtien declaration on Education for All and Sustainable Development Goal 4 which centres on provision of quality education for all are some of the global protocols and agreements reached by societies of the world for improvement in provision of quality education. The paper therefore explores the need for classroom teachers to effectively use multigrade instructional strategy for achievement of global educational aspiration. It discussed the concept multigrade as an instructional strategy which equips a teacher with necessary teaching skills and techniques that enables him or her to effectively teach two or more classes at the same time. Also examined are the relationships between the use of multigrade instructional strategy and cost of education. Considering the vital roles teachers play in implementation of school program, the paper examined their preparation and its effect on school curriculum. The paper concludes that due to complexities in developing societies arising from population explosion resulting to scarcity of resources which affects provision of education to populace, there is need for teachers to be well equipped with up-to-date instructional strategies to cope with the challenges. It therefore recommends that: basic school teachers should be trained on the use of modern instructional strategies that could enhance effective classroom activities in multigrade schools; multigrade instructional strategy should be adequately taught and also its values be exposed to students at colleges of education and faculties of education in universities; and that flesh colleges of education graduates who are employed in rural schools should expose the ideas and benefits of multigrade instructional strategy to the schools’ administrators.
Parents’ Provision of Scholastic Materials and Pupils’ Academic Performance in Selected Primary Schools in Kyotera Town Council, Uganda
Authors: Ssenkasi Ibrahim , Ssali B. Muhammadi
Published: May 2024

The purpose of this study was to establish the relationship between parents’ provision of scholastic materials and pupils’ academic performance in selected primary schools in Kyotera Town Council. The researchers adopted a cross-sectional survey design where both qualitative and quantitative approaches were used. Census and purposive sampling technique were used to select a sample of 71 teachers and 4 head teachers of the selected schools. The major instruments used in the study were a Likert scale type questionnaire which was filled by teachers as well as an interview guide for head teachers. Validity of the research instrument was computed and results were found to be .86 while the reliability obtained was .948. The study utilized SPSS to analyze descriptive data which was presented in form of tables with frequencies and percentages. Equally, a Pearson Product Moment correlation coefficient analysis was conducted to establish the relationship between variables. From the findings, the correlation between parents’ provision of scholastic materials to children and academic performance was found to be moderate (r = 0.461, N = 71, p = .00 < 0.01). It is being concluded that there is disparity in parents’ provision of scholastic materials to their children and this also obtains in the diversity within pupils’ academic performance. Thus, the study recommends that the parents and teachers associations (PTA) should ensure that children are provided with basic scholastic materials so that that all pupils can learn efficiently.
Organizational Variables and Lecturers’ Job Retention: Implications on Job Productivity
Authors: Osisami R, Adenike
Published: May 2024

The inadequacy of job retention policies in most public and private universities have been adduced as part of the reasons for the massive brain drain going on in the education sector in recent times. This research examined the influence of some organizational variables on lecturers’ job retention and its implications on job productivity. The research adopted the ex post facto research design and used the stratified random sampling technique to select a sample of 935 from a population of 4,392 lectures in public and private universities in Lagos and Ogun States. Five instruments were revalidated and adapted for the study and the analysis of data was done using multiple regression and Pearson Products Moment Correlation on three hypotheses tested at 0.05 level of significance. The results revealed that the three null hypotheses were rejected. Thus, the composite and relative contributions of the organizational variables; participatory management, performance appraisal and organizational commitment to job retention were seen to have high potency. Based on the findings, universities are advised to strengthen these organizational variables in order to improve job productivity as well as reduce the incidence of brain drain.
Performance Management and Teacher Effectiveness in Primary Schools in Bulaago Coordinating Centre, Bulambuli District, Uganda
Authors: Mugizi Wilson , Otaka Richard , Rwothumio Joseph
Published: May 2024

Abstract
This study examined the relationship between performance management and teacher effectiveness in primary schools in Bulaago Coordinating Centre, Bulambuli District, Uganda. Informed by the Goal Setting Theory, performance management measured in terms of goal setting, performance appraisal and career development was related to teacher effectiveness Teachers’ effectiveness was also considered as a multi-dimensional concept covering content knowledge, personal conduct, pedagogical effectiveness, professional effectiveness and classroom management. This study employed the correlational research design on a sample of 102 teachers. Data were collected using a questionnaire and analysed using quantitative methods. Structural equation modelling (SEM) results revealed that while goal setting and career development had positive and significant relationship with teacher effectiveness, performance management appraisal had positive but insignificant relationship with teacher effectiveness. Therefore, it was concluded that goal setting is important for teacher effectiveness, the way of implementing performance appraisal does not enhance teacher effectiveness and career development is necessary for teacher effectiveness. Therefore, it is recommended that administrators should emphasize goal setting in the management of schools and improve the way of implementing appraisal. The Ministry of Education and Sports and school administrators should support teacher career development to enhance their effectiveness.
Investigating the Effect of Perceived Workplace Climate on the Well-being of Academic Staff at Makerere University
Authors: Mbabazi Annet , Balojja Tom Darlington
Published: May 2024

The purpose of this study was to analyse how workplace climate affects the well-being of academic staff at Makerere University. The study was prompted by the reportedly persistent ill-being of academic staff at Makerere University in the recent past. The study followed a concurrent design, where the quantitative approach partook a cross-sectional survey design and the qualitative used a phenomenological survey design. Self-administered questionnaires were used to collect data from a sample of 383 academic staff and interviewing four heads of departments and four academic staff distributed in three colleges and one school. The respondents were selected using stratified random sampling and purposive sampling. The qualitative data was analysed through thematic and content analysis inductively. Later, both data sets converged during interpretation to obtain common implications. Qualitative findings indicated participants had varying perspectives on the workplace climate for instance, participants' voices ranged from challenging to supportive and adaptable, stressful and rewarding. This implied that such mixed feedback from different voices had different implications and consequences for individual participants. Quantitative data were analysed using descriptive statistics, inferential statistics, (r = .529, n = 286, p = .000> 0.05), and multiple analysed by linear regression R2 = 0.281, p =0,000 >.05). F statistic = 37.550, p= 0.00>0.05, Beta= 0.350, p= 0.00>0.05. The findings indicated a statistically significant positive relationship and effect between well-being and workplace climate in terms of work pleasure, job rewards, and career growth opportunities.
Parenting Styles and Students’ Personality in Public Secondary Schools in Eastern Uganda
Authors: Asad Kamonges Wahab , Sulaiman Airat , Musa Matovu
Published: May 2024

The study sought to establish the relationship between parenting styles and students’ personality in public secondary schools in Eastern Uganda. The study used correlational research design. A sample size of 368 students were selected from a target population of 9,143 using simple random sampling technique. A self-designed questionnaire was used for data collection. The content validity index was.83 and the Cronbach alpha coefficient of correlation was found to be 0.82. It was hypothesized that; There is no statistically significant relationship between parenting styles and students’ personality in public secondary schools. The student’s personality traits of extraversion, agreeableness and openness to experience were found to be high and conscientiousness and neuroticism personality trait were moderate. There was a weak and statistically significant relationship between parenting styles and students’ personality among students in public secondary schools (r =.283**, p= < .000). It was recommended that parents adopt the authoritative parenting style as it facilitates good students’ personality traits as they pursue their education endeavours and the school administrators should organize an awareness and sensitization workshops on the influence of the educating families regarding awareness of the parenting styles and students’ personality traits.
Implicancias de superposición fotovoltaica en entorno urbano ecuatorial andino con LIDAR
Authors: Zalamea-Leon Esteban , Morocho-Pulla Belen , Astudillo-Flores Mateo , Barragan-Escandon Antonio , Ordoñez-Castro Alfredo
Published: May 2024

Las ciudades propician un alto impacto ambiental en el sitio y en el entorno por sus requerimientos energéticos. En este artículo analizamos la implementación de la tecnología solar fotovoltaica (PV) como alternativa de autoaprovisionamiento energético limpio en un sector de uso mixto-residencial en la ciudad ecuatorial andina de Cuenca, Ecuador. A partir de las demandas energéticas de las edificaciones de la zona seleccionada, a través de LiDAR se identifican techumbres que, por su geometría, orientación o emplazamiento, son adecuadas para la instalación de paneles PV. Se obtienen consumos energéticos reales y, usando el software SAM con datos climáticos locales, se simula la capacidad de autoabastecimiento con la integración de PVs para alcanzar la neutralidad energética en cada inmueble. Se determina la generación eléctrica conjunta y se establece que la demanda energética puede ser cubierta en un 94,88%, con la instalación de 427 placas PV de 335 Wp distribuidas en 29 predios y con requerimiento de ocupación espacial de 11,95% de las cubiertas disponibles. Finalmente, se concluye que por espacio en techumbres se puede autoabastecer la totalidad de la demanda eléctrica, siendo incluso esta una alternativa para cubrir demandas alternativas como cocción y transporte que actualmente se solventan con combustibles fósiles.
Gestión comunitaria del proceso de estudiantización. El caso de la población René Schneider en Talca
Authors: Soto-Troncoso Leonardo , Letelier-Troncoso Francisco , Prada-Trigo José , Águila-Díaz Elizabeth
Published: May 2024

El propósito de este artículo es analizar las distintas manifestaciones del proceso de estudiantización y su relación con la dimensión comunitaria en la población René Schneider de Talca, capital de la Región del Maule (Chile), entre los años 2007 y 2019. Para ello se aplicaron las técnicas de investigación (convencionales y participativas) de observación, generación de cartografías, realización de recorridos comentados y entrevistas individuales y grupales. Los resultados muestran que, producto de ciertas condiciones morfológicas y espaciales del barrio y del papel de las redes comunitarias, los cambios físicos, económicos, sociales y culturales que la radicación de estudiantes universitarios ha producido en el sector han sido aminorados en sus efectos negativos. La gestión comunitaria de la dinámica de estudiantización, que se traduce en un proceso gobernado por la comunidad de habitantes tradicionales, constituye una novedad respecto a otros casos de estudio chilenos e internacionales.
PERAN PONDOK PESANTREN DALAM PENGEMBANGAN MASYARAKAT DI ERA GLOBALISASI
Authors: Ahmad Royani  , Dwi Noviani
Published: May 2024

This article aims to analyze the role of Islamic boarding schools in community development in the era of globalization. So far, Islamic boarding schools are known to be limited to traditional religious educational institutions with kyai and santri components. However, currently, Islamic boarding schools have made great progress in various ways, not only as traditional religious educational institutions but also as pioneers of social transformation. Therefore, this research is important as a vehicle for communicating to the government or the wider community about the role of Islamic boarding schools in their development. Community development is a fundamental concept that underlines many well-established terms such as resource development, rural community development, community economic development, rural revitalization and community-based development. The method used in this research uses a qualitative approach with the nature of library research with data collection techniques obtained through relevant literature: journals, textbooks and online literature. The research results show that the role of Islamic boarding schools has been implemented well in community development, which shows the quality of social relations and planned and gradual progress, such as improving public services and facilities, increasing local government accountability, increasing community participation, improving leadership, building new institutions, and initiate economic and physical development.
Keywords: Islamic boarding school, Community Development, Globalization
Pengaruh Good Corporate Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan yang Terdaftar Di BEI Periode 2019-2021)
Authors: Yanti Nur , Haanurat Ifayani , Razak Linda Arisanty
Published: May 2024

This study aims to determine the effect of good corporate governance on corporate tax management. Corporte governance is measured by effective tax rate (ETR). This research was conducted using the annual report documentation method of plantation sub-sector copaines listed on teh Indonesia Stock Exchange. The sampling method used this research is puposive sampling. The number of sampels obtained by 15 compaines during the period 2019-2021 compaines. The method of analysis. The results of this study indicate  the t test (partial) that teh size of the board on commissioners has no effect on corporate tax management. While indendent commissioners and the compensation of the of the board of commissioners and director have a significant effect on corporate tax management.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Publik terhadap Nilai Perusahaan
Authors: Ramly Ramly , Amir Amir , Ramli Ramli
Published: May 2024

Tujuan penelitian ini untuk membuktikan pengaruh kepemilikan manajerial,kepemilikan institusional dan kepemilikan publik terhadap nilai perusahaanpada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode2019-2021. Jenis penelitian ini adalah penelitian kuantitatif. Dalam penelitian inisumber data yang digunakan adalah data sekunder. Teknik pengambilan sampeldalam penelitian ini menggunakan purposive sampling. Sampel yang memenuhikriteria sebanyak 33 perusahaan. Metode analisis data yang digunakan dalampenelitian ini adalah metode analisis regresi berganda menggunakan alat bantustatistik EViews 12 SV. Hasil penelitian ini menunjukkan bahwa kepemilikanmanajerial berpengaruh positif signifikan terhadap nilai perusahaan,kepemilikan institusional berpengaruh positif signifikan terhadap nilaiperusahaan dan kepemilikan publik berpengaruh positif dan signifikan terhadapnilai perusahaan.
Pengaruh Sanksi Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Irvandi Irvandi , Praditha Riza
Published: May 2024

This study aims to determine the effect of tax sanctions and the drive thru samsat system on motor vehicle taxpayer compliance. The data uses quantitative data sourced from primary data in the form of a questionnaire. The population used in this study are two-wheeled motorized vehicle taxpayers who are registered on the SAMSAT drive thru. Through the incidental sampling method, 115 taxpayers were sampled in this study. The results of this study indicate that tax sanctions and the drive thru samsat system have a positive and significant effect on motor vehicle taxpayer compliance.
Penggunaan Praktik Akuntansi Manajemen pada UMKM Binaan Dinas Koperasi Kabupaten Gowa (Studi Kasus UMKM Roti Nakku)
Authors: Rani Ananda , Saleh Andi Mulia , Rukmana Risa
Published: May 2024

Tujuan penelitian ini adalah untuk mengetahui Penggunaan Praktik Akuntansi Manajemen Pada UMKM Roti Nakku binaan Dinas Koperasi Kabupaten Gowa. Jenis data yang digunakan dalam penelitian ini adalah kualitatif dan Kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data primer dan sekunder, dengan menggunakan metode analisis deskriptif. Hasil penelitian diperoleh UMKM Roti Nakku binaan Dinas Koperasi Kabupaten Gowa belum menggunakan praktik akuntansi manajemen sehingga belum maksimal dalam perencanaan, pengendalian dan pengambilan keputusan.
Analisis Penerapan Pajak Pertambahan Nilai Pada PT Sumber Cahaya Mega Berkah
Authors: Muliana Sitti , Sari Indah Puspita
Published: May 2024

Penelitian ini bertujuan untuk menganalisis penerapan pajak pertambahan nilai (PPN) yang dilakukan oleh PT Sumber Cahaya Berkah berdasarkan undang-undang perpajakan yang berlaku. Jenis data yang digunakan adalah data kuantitatif yakni data penyetoran pajak yang terdapat pada SPT Tahunan. Data dianalisis menggunakan analisis secara deskriptif. Hasil penelitian menunjukkan bahwa dasar pengenaan PPN perusahaan masih merujuk pada UU No. 42 tahun 2009 yakni sebesar 10%. Perusahaan juga memperoleh kompensasi atas kurang bayar yang dibebankan ke periode pajak setelahnya. Perusahaan membayar denda keterlambatan pelaporan sebesar 2%pada beberapa periode yang disebabkan oleh adanya pembetulan yang membutuhkan waktu
Pengaruh Ukuran Perusahaan dan Ukuran Dewan Komisaris terhadap Pengungkapan Corporate Social Responsibility
Authors: Wali Nur Fitri , Praditha Riza , Said Siti Nur Reskiyawati
Published: May 2024

Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility (CSR). Jenis data yang digunakan dalam penelitian ini adalah data Kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder yakni bersumber dari Annual Report dan Sustainability Report. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan ukuran dewan komisaris berpengaruh positif terhadap pengungkapan Corporate Social Responsibility (CSR).
DIALEKTIKA KONSEPTUAL DAN PENERAPAN ASB?B AL-NUZ?L
Authors: Fauzi Mhd. Abyan
Published: May 2024

This paper is the result of research that aims to re-examine the understanding of the concept of asb?b al-nuz?l contained in various ‘ul?m al-Qur`an literature. This research is a library research by examining a number of written documents such as journals, books, articles, and other writings related to asb?b al-nuz?l. After that, descriptive-analytic techniques were used to analyze the data sources. The results of this study found that classical and contemporary scholars have different understanding of the text of the Qur'an which has implications for differences in formulating the method of ‘ul?m al-Qur`an, one of which is asb?b al-nuz?l. For classical scholars, asb?b al-nuz?l is only understood as an explanation of the verses that were revealed or even only used to interpret certain verses. Meanwhile, contemporary scholars understand asb?b al-nuz?l not only to assist commentator in interpreting verses, but also as a method for finding the deepest meaning of the verses revealed so that they remain relevant at all times in any situation and condition
KETIDAKJELASAN LAFAZ DALAM KAIDAH TAFSIR (Analisis Aspek Khafi, Musykil, Mujmal, Mutasyabih)
Authors: Hajar Aprilita
Published: May 2024

This article to explain with the aim of how to understand the utterance of nash, in such a way according to its importance in capturing the divine messages, especially the nash of the Qur'an, and it should be underlined that the rules of tafsir include many parts, one of which is the theory in the realm of Usul Fiqh science which is part of the Islamic branch of Science which broadly discusses how to explore and bring up the Shari'ah law from the nash in the Qur'an. The method used by researchers is a qualitative research method, which relies on the study of literature sourced from several books and journals. The result of this discussion is that learning the Arabic language is an urgency or an absolute requirement to draw meaning from the message of the Qur'an, because in studying the science of Usul Fiqh, in fact, it will never be separated from the Arabic language, in understanding the utterance in terms of its meaning, both clear and unclear. Pronouncements that can not be interpreted clearly or mubham, that's what causes a lot of differences in interpretation of the statement and it is important to be studied more deeply
Are Generational Psychological Traits Basic in the Practice?
Authors: A Trifu
Published: May 2024

We are dealing with a very important and sensitive issue of our days, the generational differences and characteristics within businesses. In fact, it’s about a qualitative presentation of HR within the Theory of the Firm. Knowing the characteristics of each generation, altogether with appropriate skills and know-how, both employees and entrepreneurs/CEOs, the positive results are granted, prosperity and return are achieved. Qualitative analysis is used, due to the fact we face psychological traits and behaviours based on them. Discussions, interviews, papers in media are used, along with my own expertise in higher education. Research sources mean, essentially, the opinions and training papers of some-well-known consultancy firms in the field, such as McKinsey, Deloitte, KPMG, which present sound materials, courses, based on the empirical observations of what is happening in HR field nowadays. As conclusions, generational traits mean vectors for employees’ careers and for performance and returns for the firms/companies. The proper skills and abilities are required both for the staff and managers in order to reach a state of balance and trust, acting like real vectors within entities.
Keloid Cryotherapy: Experience in patients from Jutiapa, Guatemala
Authors: David José
Published: May 2024

Keloid scars, result from a chronic inflammatory response after trauma to the reticular dermis. Although first line treatment in Guatemala is triamcinolone intralesional injections, I present 2 cases treated with cryotherapy. Cryotherapy has proved to be a good treatment option for patients suffering from keloid scars, since it induces an antifibrotic inflammatory response.
CARACTERÍSTICAS FÍSICAS EM ACESSOS DE FEIJÃO Phaseolus vulgaris L. EM FUNÇÃO DE DIFERENTES TEORES DE ÁGUA
Authors: Rêgo Lúcia Virginia Castor do , Mata Mario Eduardo Rangel Moreira Cavalcanti , Dantas Júnior Edvaldo Eloy , Martins Jorge Jacó Alves , Almeida Renata Duarte , Tresena Nubênia de Lima , Leite Filho Manoel Tolentino , Silva Alexandre Lúcio da
Published: May 2024

As características físicas das sementes são resultantes da interação entre os fatores intrínsecos, ou seja, a herança genética, e dos fatores extrínsecos, tais como, às condições ambientais em que as sementes foram produzidas ou processadas, que alteram seu teor de água. Dessa maneira, objetivou-se mensurar a variação das principais características físicas das sementes de três acessos de feijão comum Phaseolus vulgaris L. (preto, branco e grande azul) cultivadas na região Semiárida do Estado da Paraíba, Brasil, sob diferentes teores de água (4, 6, 8, 10, 12, 14%) em base úmida (b.u.). Foram determinadas as seguintes características físicas correspondentes às características de tamanho e forma: o comprimento nos três eixos ortagonais das sementes que equivalem ao comprimento do eixo maior ou comprimento, comprimento do eixo intermediário que equivale à largura e comprimento do menor eixo, ou seja, espessura e a esfericidade. Além das características anteriormente citadas foram mensuradas as demais: massa de mil sementes, massa específica aparente, ângulo de repouso dinâmico e porosidade, os dados experimentais foram submetidos à análise de variância das médias, empregando-se o teste Tukey 5% de probabilidade utilizando-se o software Sisvar 5.8. Cada acesso de sementes de feijão avaliadas apresentaram comportamentos distintos durante a secagem conforme parâmetros avaliados, o decréscimo do teor de água favoreceu a redução da magnitude de algumas características (tamanho e massa), e aumento em outras (esfericidade, massa específica aparente nos acessos branco e grande azul, ângulo de repouso), entretanto, pouca variação foi observada para a porosidade na faixa de teor de água avaliada para os três acessos, essas diferenças são comumente encontradas nos trabalhos entre acessos de mesmo gênero e ou diferentes espécies.
Influence of fasting on the efficacy of anthelminthics in naturally infected sheep
Authors: Holsback Luciane , Cavallieri Ana Carolina , Silva Marcelo Alves da , Porto Petrônio Pinheiro , Marquez Ellen de Souza , Porto Emília de Paiva , Cruz Mariza Fordellone Rosa
Published: May 2024

The aim of this study was to verify the effect of fasting on the anti-helminthic efficiency of ivermectin-albendazole-levamisole (IAL) combination (first stage) and the closantel and albendazole (second stage) in sheep naturally infected with gastrointestinal nematodes. To this end, fecal samples from young (4 to 6 months), male and female sheep were evaluated seven and 14 days after the treatments, using the Egg count Per Gram of feces (EPG) and the Fecal Egg Count Reduction Test (FECRT). In the first stage of the experiment, the mean EPG of the animals treated and fasted beforehand was lower than the mean EPG of the animals treated, but not fasted 14 days after treatment. Moreover, the group of fasted animals exhibited a better reduction in fecal egg count rate. In the second stage, there was no significant decrease in the mean EPG of the animals in any group (closantel and albendazole) and the efficiency calculated by FECRT was low for the closantel group and zero for the albendazole group. However, the decrease in EPG in animals treated with closantel after fasting was 326.8% greater than the decrease in EPG in animals treated without prior fasting. It was evident that fasting had a positive influence on the reduction of the genera Haemonchus, Cooperia, Trichostrongylus and Oesophagostomum in the animals treated with closantel. The anthelminthic effect of closantel, albendazole and ivermectin-albendazole-levamisole (IAL) combination in sheep was significantly enhanced by previous fasting. Therefore, it is strongly recommended to withhold solid food for a minimum of 12 hours before administering these treatments.
Ripartenza postbellica in due mostre a Roma, in Palazzo Venezia, negli anni 1944 e 1945
Authors: Vites Silvia Maria
Published: May 2024

Il presente articolo si propone di spiegare il contesto storico-artistico e il significato politico di due esposizioni dell’immediato dopoguerra svolte a Palazzo Venezia, il quartier generale di Mussolini. Esse sono la Mostra dei capolavori della pittura europea (XV-XVII secoli), che ha luogo dall’agosto 1944 al febbraio 1945, e la Mostra d’arte italiana a Palazzo Venezia, inaugurata a maggio e conclusa nell’ottobre 1945. La prima è organizzata e promossa dal Governo Militare Alleato, la seconda dall’Associazione Nazionale per il Restauro dei Monumenti Danneggiati dalla Guerra, fondata e diretta dal filantropo Umberto Zanotti Bianco. Numerose vicende si intrecciano nell’organizzazione di queste esposizioni, tra cui il lavoro dei Monuments Men, le operazioni di salvataggio del patrimonio mobile da parte di alcuni ex funzionari del Ministero dell’Educazione Nazionale, la nascita del Governo Militare Alleato e delle nuove istituzioni italiane antifasciste, la necessità di restaurare il patrimonio artistico distrutto e la fondazione dell’associazione di Zanotti Bianco. Chiunque voglia affrontare lo studio della situazione storico-artistica del dopoguerra romano e nazionale deve necessariamente fare i conti con le due mostre di Palazzo Venezia.
Ignazio Cazzaniga, in ricordo
Authors: Gualandri Isabella
Published: May 2024

Ignazio Cazzaniga (1911-1974), per molti anni Professore di Letteratura Latina all’Università degli Studi di Milano, durante la Seconda guerra mondiale, dopo l’armistizio dell’8 settembre 1943, fu fatto prigioniero dai Tedeschi a Rodi, e trasferito in Germania, al campo di prigionia di Sandbostel, insieme con migliaia di ufficiali e soldati italiani. L’articolo traduce e commenta un carme latino da lui composto in quel luogo, come piccolo esempio della ricca vita culturale e intellettuale che fu mantenuta con intensa volontà dai prigionieri italiani, nonostante la fame, le malattie, le umiliazioni che subirono in quella terribile situazione.
Attic honey: fame, evidence and connection with the funerary sphere
Authors: Negro Silvia
Published: May 2024

Prized Attic honey is an often-neglected topic in studies of Athenian productions, despite the considerable spread of production, as attested by archaeological finds of terracotta beehives throughout the territory. Literary sources also frequently mention honey produced in Attica, especially the most famous and prized variety from Mount Hymettus. In this paper, after a mention of the peculiarity of the traditions about honey in the classical world, the importance and fame of the Attic product is emphasised. The sources that praise the product are here classified in three groups, namely the authors who focus on its sweetness and fragrance, the ones who describe Attic honey generically in relation to its prestige and the sources which compares it to honey from other regions. Afterwards, my further goal is to assess the possible connection between honey and the funerary sphere in Attica. This relation is explored also through the reanalysis of some interpretations proposed for a fictile group of geometric Attic models.
myth of mankind and the representation of people in Late 18th-century British dictionaries of trade and commerce
Authors: Lonati Elisabetta
Published: May 2024

The investigation aims at analysing the two general notions of mankind and people in two lexicographic reference works on trade and commerce published in London in the 1750s: Rolt’s A New Dictionary of Trade and Commerce (1756) and Postlethwayt’s The Universal Dictionary of Trade and Commerce (1757). An overview of the same notions in universal dictionaries of arts and sciences (cfr. References, Primary Sources), issued before and after ND and UD, will also be of help to define a more general background. Starting from the key words mankind and people, their frequency and relevance in the two dictionaries, the investigation is widened to include related terms (e.g. multiword expressions and language patterns in which mankind and people occur) and semantic categories (e.g. specific contexts of use: social condition, social values, demography, identity and citizenship, etc.). The many entries, cross-references, and the various lexical clusters reveal a complex lexicographic and lexicological network. This network, beyond providing information and contents on specific topics, ultimately emphasises the hierarchical organising principle at the basis of Late Modern British society: in particular, people unfolds into a myriad of ‘entities’. Dictionaries of trade and commerce are plentiful sources of knowledge, from general concepts and notions to more specific contents, but also powerful ideological tools.