bluuebunny/crossref_metadata_2025 huggingface dataset:
PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK
Authors: Baroroh Izna , Kinasih Hayu Wikan , Isthika Wikan
Published: August 2024

ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have no effect on tax avoidance, while institutional ownership and profitability variables have an effect on tax avoidance. The results of this study indicate that the variability of institutional ownership, independent board of commissioners, audit committee, firm size, leverage, and profitability can explain tax avoidance by 17.1 percent while the remaining 82.9 percent can be explained by other variables. Keywords: Good Corporate Governance, Company Size, Leverage, Profitability, Tax AvoidanceABSTRAKTujuan penelitian adalah untuk mengetahui pengaruh Good Corporate Governance, ukuran perusahaan, leverage, dan profitabilitas terhadap penghindaran pajak. Penelitian dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2020. Jumlah sampel yang diperoleh dengan menggunakan purposive sampling sebanyak 158 perusahaan dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa komisaris independen, komite audit, ukuran perusahaan, dan leverage tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel kepemilikan institusional dan profitabilitas berpengaruh terhadap penghindaran pajak. Hasil penelitian ini menunjukkan bahwa variabilitas kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, leverage, dan profitabilitas dapat menjelaskan penghindaran pajak sebesar 17,1 persen sedangkan sisanya 82,9 persen dapat dijelaskan oleh variabel lain..Kata Kunci: Good Corporate Governance, Ukuran Perusahaan, Leverage, Profitabilitas, Tax Avoidance
Penerapan Peningkatan Fungsi Lembaga Pengawas Menurut Pemikiran Imam Al Ghazali
Authors: Lubis Nanda Kurniawan , Hendra Hendra
Published: August 2024

In this study, the existence of a supervisory system for financial institutions has increased, where initially it was only supervised by a certain line of people, now it has increased, namely with the existence of institutions such as DPS (Sharia Supervisory Board, DSN (National Sharia Council) and so on. Then with the implementation According to Imam Al-Ghazali, the increase in the supervisory function is in accordance with his thoughts regarding hisbah (supervision) or not.                The purpose of this research is to explain the concept of how to increase the function of supervisory institutions according to Imam Al-Ghazali. In the context of increasing the function of supervisory institutions, this will increase public trust in Islamic financial institutions, especially in line with the thoughts of the figure of Imam Al-Ghozali. On the other hand, if the implementation of an increase in the supervisory function is in line with Al Ghazali's thinking, then the operating system of the supervisory institution will work in accordance with Islamic principles.                The method used in this research is qualitative research, which seeks to explore, understand, and seek social phenomena. The research used in this research is qualitative research. Data collection techniques used in this study are through observation (observation), interviews (interviews), and documentation. According to Miles & Huberman, the data analysis technique used consists of three streams of activities that occur simultaneously, namely: data reduction, data presentation, drawing conclusions or verification.                The application of increasing the function of supervisory institutions according to Imam Al-Ghazali is by establishing the pillars of hisbah (supervision), including: Muhtasib (hisbah officer), Muhtasab Fih (deeds that are objects of hisbah), Muhtasab'Alaih (perpetrators addressed to hisbah) and Ihtisab (forms of hisbah). The increase in supervisory institutions is in line with the thoughts of the Islamic figure Al Ghazali, which is seen from the DPS (Sharia Supervisory Board) working system which works to ensure Sharia conformity, the DPS supervises, both actively and passively, especially in the implementation DSN fatwa and provide direction/supervision of products/services and business activities so that they comply with Sharia principles.
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM PENCATATAN AKUNTANSI TERHADAP IMPLEMENTASI SAK EMKM PADA UMKM PERAK (SURVEY DESA TANJUNG BATU TIMUR KECAMATAN TANJUNG BATU)
Authors: Lestari Putri Ayu , Alnggraini Leriza Desitama , Pebriani Reny Aziatul
Published: August 2024

This study alims to alnallyze the effect of understalnding alccounting alnd alpplying the alccounting record system to the implementaltion of SAlK EMKM in Talnjung Baltu Timur Villalge, Talnjung Baltu District. The design of this study is al qualntitaltive resealrch conducted in collecting daltal obtalined in distributing questionnalires. The populaltion in this study were silver MSME alctors localted in the Talnjung Baltu sub-district of resealrch, which recorded al totall of 283 silver MSME alctors. The salmple used in the study wals 166 silver MSME alctors using the slovin formulal. The daltal alnallysis technique consisted of quallity test daltal, clalssicall alssumption test, multiple linealr regression alnallysis, f test, t test, correlaltion coefficient alnd determinaltion (R2) with the help of SPSS Version 26. The resealrch method used wals multiple linealr regression alnallysis. The results of the study prove thalt Understalnding of Alccounting (X1) hals al positive effect on the implementaltion of SAlK EMKM (Y). While the Alpplicaltion of the Alccounting Recording System (X2) hals al positive effect on the implementaltion of SAlK EMKM (Y). This resealrch is expected to help MSMEs in keeping finalnciall records alnd prepalring finalnciall reports.
PERAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2019
Authors: Hidayah Ichmahtul , Oktafiyani Melati
Published: August 2024

Financial performance is often associated with the level of achievement of company profits. Profit is used as a measure of the extent to which a company can implement the company's strategy which is used as a basis for analysis by investors in making decisions. The existence of a performance appraisal assists companies in developing corporate strategies to maximize performance and achieve company targets in increasing returns for shareholders. Therefore, this study aims to empirically examine the determinants of financial performance in terms of good corporate governance through managerial ownership, institutional ownership, independent commissioners and audit committees. Based on the purposive sampling method, this research has 17 mining companies listed on the IDX in 2017-2019. SPSS version 20 is a tool used for data processing to then be analyzed using multiple linear regression analysis. The findings of this study indicate that managerial ownership variables affect financial performance, while institutional ownership, independent board of commissioners and audit committee variables do not affect financial performance.
KOMPETENSI SUMBER DAYA MANUSIA DAN PERAN AUDIT INTERNAL SEBAGAI FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WONOSOBO
Authors: Hidayati Rayi , Kinasih Hayu Wikan
Published: August 2024

This study was conducted to analyze the Competence of Human Resources and the Role of Internal Audit in relation to the determination of the Quality of Financial Statements of the Regional Government of Wonosobo District. The object of this research is the financial management section of the OPD of Wonosobo District. The number of respondents in this study were obtained 51 respondents from 43 Regional Apparatus Organizations (OPD) in Wonosobo Regency. The analysis technique used to analyze the relationship between variables in this study is multiple linear regression analysis. The results of the research showed that Human Resources Competencies and The Role of Internal Audit are able to explain the variable of the quality of Local Government Financial Statements of Wonosobo District as much as 58.1%, with the result that the two independent variables are positively and significantly effect on the quality of Local Government Financial Statements of Wonosobo District
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2021
Authors: Basmar Nur Azizah , Tangngisalu Jannati , Bustam Bustam , Wahyuningsih Sri
Published: August 2024

This study examines the impact of Return on Assets, Return on Equity, Debt to Equity Ratio, and Current Ratio on stock prices in the consumer goods industry sector on the Indonesia Stock Exchange. 53 companies are used as population. The sample adopted the purposive sampling method. With 35 companies as the sample that have met the sample criteria. The analysis used is multiple linear regression with the help of SPSS v.26 which is a research tool, the results of which show that Return On Assets and Return On Equity contribute positively and significantly to stock prices, while the Debt to Equity Ratio and Current Ratio contribute negatively and significantly to stock prices.
Analisis Penerapan Perencanaan Pajak Final (Final Tax Planning) Melalui Revaluasi Aktiva Tetap Pada PT Astra Internasional Tbk
Authors: Pratiwi Erny , Basyir Ashar
Published: August 2024

Fixed asset revaluation is a revaluation of the company's fixed assets resulting from an increase in the value of these fixed assets on the market or due to a low value of fixed assets in the company's financial statements due to devaluation or other reasons, so that the value of fixed assets in the financial statements does not reflect the actual value. reasonable. The purpose of this study is to find out and analyze the application of fixed asset revaluation and planning for tax implementation through fixed asset revaluation of financial reports at PT Astra International Tbk for the 2019-2021 period.In this study, the objects taken were companies engaged in the automotive, financial services, heavy equipment, mining, construction and energy, agribusiness, infrastructure and logistics, information technology, and property sectors, namely PT Astra International Tbk. The type of data used in this study is quantitative data and the source of data obtained is secondary data with data collection techniques using literature and documentation. Then it is processed using descriptive analysis techniques and quantitative analysis by describing the reality that exists at PT Astra International Tbk and comparing it with standard theory so that a conclusion is obtained.Based on the research results, the company has implemented a fixed asset revaluation of its financial statements using the partial revaluation method. Planning for tax implementation through revaluation of fixed assets at PT Astra International Tbk provides changes to the company's income statement, namely savings on the final tax burden. The fixed asset revaluation policy implemented by PT Astra International Tbk has an impact on increasing the book value of fixed assets.
Faktor-faktor yang Mempengaruhi Niat Mahasiswa Mengikuti Kuliah Akuntansi dengan E-learning: Pendekatan Theory of Planned Behavior
Authors: Suhartono Entot , Pratiwi Alfia Nita
Published: August 2024

One of the impacts of the COVID-19 pandemic in Indonesia is the shift from face-to-face learning to online distance learning or e-learning. One educational institution that adopts this learning system is a college or university. The institution must provide an e-learning system based on LMS (Learning Management System) to help manage and organize the learning process, especially in Accounting. Improve the ability and understanding of accounting for students. This research aims to analyze student learning behaviour through LMS-based e-learning with the Theory of Planned Behavior approach. The research data is primary data obtained through questionnaires with Dian Nuswantoro University accounting study program students as respondents with a sample of 100 students. The data analysis method used in the study was SEM (Structural Equation Modeling) using the SmartPLS application. Exogenous variables include attitudes towards behaviour, subjective norms, and perceived behavioural control, while endogenous variables include behavioural interest and behaviour. The results of this research analysis are that attitude towards behaviour; and subjective norms significantly positively affect behavioural interest. Perceived behavioural control has no significant effect on behavioural interest. Behavioural interest significantly affects the behaviour of using or accepting LMS-based e-learning as an accounting learning tool.Keywords: attitudes toward behavior; subjective norms; perceived behavioral control; behavioral intention.
Dampak Dinamika Inflasi Dan Ukuran Perusahaan Terhadap Tingkat Penghindaran Pajak Pada 11 Sektor Industri Yang Listing Di Bursa Efek Indonesia (BEI) Pada Tahun (2019-2022)
Authors: Prisilia Shofianti , R. Pandin Maria Yovita
Published: August 2024

This study aims to determine the effect of inflation rate and company size on the level of tax avoidance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling technique was purposive sampling method. Data analysis using SEM-PLS with the help of SmartPLS4 analysis tool. Based on the results of the study, it can be concluded that the inflation rate has no effect on the level of tax avoidance, company size affects the level of tax avoidance. And the inflation rate and company size have no significant effect on the level of tax avoidance.
Implikasi Teori Belajar Behaviorisme Ivan Pavlov Dalam Pembelajaran Matematika
Authors: Sulastri Desi , Sudianto Sudianto
Published: August 2024

Belajar adalah suatu usaha untuk mengubah tingkah laku. Perubahan tersebut tidak hanya dengan bertambahnya ilmu pengetahuan, tetapi juga berbentuk kecakapan, keterampilan, sikap, penyesuaian diri, minat dan bakat. Namun masih banyak siswa yang kesulitan dalam proses belajar, sehingga tujuan belajar dan pembelajaran tidak tercapai dengan baik. Tujuan dari penelitian ini untuk mendeskripsikan bagaimana implikasi Teori Belajar Behaviorisme Ivan Petrovich Pavlov dalam membentuk perilaku siswa pada pembelajaran matematika. Penelitian ini dilakukan dengan menggunakan metode Systematic Literature Review (SLR). Pengumpulan data dilakukan dengan cara mendokumentasikan dan mereview 15 artikel jurnal yang diperoleh dari Google Scholar dan Garuda yang diterbitkan dalam kurun waktu 2016-2023. Hasil dari analisis data yang telah dilakukan menunjukkan bahwa dengan diterapkannya Teori Belajar Behaviorisme Pavlov dapat meningkatkan prestasi hasil belajar siswa dalam pembelajaran matematika, karena teori ini merupakan teori yang sederhana dan mudah diterapkan dikarenakan tidak banyak memperhatikan unsur. Teori belajar ini baik digunakan pada siswa yang masih anak-anak atau tingkat SD dan SMP.
IMPLEMENTASI MEDIA AUDIO LINGUAL DALAM MENINGKATKAN MAHARAH ISTIMA’ SISWA KELAS XI IPA2 MA SA DARUL ISTIQOMAH WORO KEPOHBARU
Authors: Rahmawati Fatya Nia
Published: August 2024

Terkadang di beberapa lembaga pendidikan memanfaatkan buku pegangan dalam proses pembelajaran, namun berbeda di MA SA Darul istqamah, buku pegangan hanya tersedia untuk guru saja. Dari pernyataan tersebut peneliti menyimpulkan bahwasanya media memiliki peran penting dalam pembelajaran, sehingga peneliti ingin mengetahui bagaimana implementasi media terutama media audio lingual dalam meningkatkan maharah istima’ di lembaga tersebut. Penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan pendekatan deskriptif. Tentang hasil penelitian dari implementasi media audio lingual dalam meningkatkan maharah istima siswa kelas XI IPA di MA SA Darul Istiqamah Woro Kepohbaru. Dalam mengumpulkan datanya peneliti menggunakan teknik observasi dan wawancara, diantaranya wawancara dengan guru pengampu mata pelajaran tersebut. Serta peneliti menggunakan analisis data yang dilakukan secara terus-menerus selama melakukan proses penelitian dengan reduksi data, penyajian data, serta penarikan kesimpulan. Menurut observasi yang peneliti dapatkan, ada beberapa macam media yang digunakan dalam pembelajaranny. Khususnya untuk ketrampulan istima’ dalam bahasa arab guru memberikan teks yang belum lengkap, dan nantinya siswa diberi tugas untuk melengkapi teks dengan mendengarkan audio yang di putarkan. Dengan demikian siswa dapat melatih tertutama dalam kemahiran mengungkapkan kata sesuai dengan apa yang diperdengar atau biasa disebut dengan maharah istima’.
NAVIGASI KESUKSESAN GURU DAN SISWA DI SEKOLAH DASAR DALAM MENGIMPLEMENTASIKAN KURIKULUM MERDEKA
Authors: Rifa’i Ahmad Iqbal , Putra Naufal Diama
Published: August 2024

ABSTRACT: The Merdeka curriculum is a student-centered curriculum aimed at promoting critical thinking, creativity, and problem-solving skills among students, it emphasizes the importance of holistic education, which combines not only academic subjects but also socio-emotional learning and practical skills. One aspect of the Merdeka Curriculum is to emphasize personalized learning to meet the individual needs of students and increase their involvement in the learning process. To create successful learning in an independent curriculum, it is necessary to discuss the implementation, navigation of success, challenges, and impact of the Merdeka Curriculum in Indonesian primary schools, with a focus on the experience of teachers and students. This research uses a qualitative approach with a library study as a data collection method. Merdeka's curriculum has improved student engagement, creativity, and problem-solving skills despite challenges such as adaptation of new teaching methods and technologyintegration. The teachers found that collaboration and professional development continuously supported successful implementation. It is also about strategies for the successful navigation of teachers and students in the Free Curriculum, including inclusive practices and the necessary support system to support educators in improving the quality of education for all students, by adapting teaching methods and creating an inclusive and supportive learning environment.
Designing Innovative Quick Response Codes-Based Product Authenticity Safeguards: Risk Analysis
Authors: HUĆ Aron , KULIGOWSKA Karolina
Published: August 2024

This paper examines the potential risks that may occur when designing and implementing innovative products’ authenticity safeguards based on quick response (QR) codes. The study identified ten key risks, which were then analysed in two dimensions: the probability of their occurrence and the strength of their impact, should they occur. Using the matrix-based method, risks were visualised on an intensity scale in both dimensions and with adequate color notation. Subsequently, the identified risks were grouped thematically. This enabled the identification of four key areas containing the identified risks, namely: competition, external websites, technological integration and risks dependent on internal factors. After aggregating individual risk levels, for each key area the average risk level was calculated. The first three areas were characterised by an average low level of risk, while the area related to risks dependent on internal factors was characterised by an average medium level of risk. The study’s systematic approach to identify and evaluate risks related to the execution of QR code-based authenticity safeguards project can be applied by businesses to similar projects, as it enables scientific-based risk identification and management, and consideration of strategies to mitigate the potential issues, ensuring smoother project execution and more reliable product performance.© 2024 The Author(s). This article is distributed under the terms of the license CC-BY 4.0., which permits any further distribution in any medium, provided the original work is properly cited.
¿QUÉ ROL TIENE EL CATÁLOGO DE SANCIONES EN EL DERECHO ADMINISTRATIVO DISCIPLINARIO? ANÁLISIS A PROPÓSITO DEL ESTATUTO DE LOS PROFESIONALES DE LA EDUCACIÓN
Authors: Venegas Vilches Cristóbal Felipe
Published: August 2024

Este trabajo pretende mostrar, a través del análisis del caso del «Estatuto de los Profesionales de la Educación», que un catálogo de sanciones a disposición de la autoridad disciplinaria tiene una importancia fundamental para los fines del derecho administrativo disciplinario y su ausencia genera graves distorsiones en materia de proporcionalidad.
LA UNIDAD DE SUMARIOS DE LA CONTRALORÍA GENERAL DE LA REPÚBLICA. ORIGEN Y EVOLUCIÓN
Authors: Olguín Vargas Alonso Alejandro
Published: August 2024

El presente artículo tiene por propósito exponer cómo ha evolucionado la Unidad de Sumarios de la Contraloría General de la República desde su creación hasta la actualidad, analizando las reformas que ha experimentado en relación a sus funciones y a los diversos procedimientos que debe sustanciar. Además, se muestra una serie de elementos que develan la importancia de su implementación y robustecimiento, y se propone un conjunto de reformas que permitirían dotar de mayor eficacia e impacto a los procedimientos disciplinarios que instruye Contraloría, en aras de velar por la probidad administrativa, el buen funcionamiento de la Administración pública y, en definitiva, por el interés general.
CHARLA MAGISTRAL SOBRE PRINCIPIO DE EFICIENCIA Y DERECHO ADMINISTRATIVO
Authors: Contraloría General de la República  , Ursi Riccardo
Published: August 2024

El filósofo estadounidense John Rawls dijo que la eficiencia de la organización social es una de las condiciones previas para conseguir una comunidad humana aceptable. Si eso es cierto, puede decirse que la eficiencia de la organización de la colectividad es uno de los requisitos previos para satisfacer los intereses colectivos y, por lo tanto, desde ese punto de vista resulta ser un problema jurídico.
Redes Neurais Convolucionais na Detecção de Bots Sociais: Um Método Baseado na Clusterização de Mensagens Textuais
Authors: Braz Paulo A. , Goldschmidt Ronaldo R.
Published: August 2024

Cada vez mais bots sociais executam atividades maliciosas em redes sociais. O estado da arte na detecção desse tipo de malware considera, entre outras informações, medidas estatísticas calculadas a partir do conteúdo das mensagens postadas nas redes. Como esses cálculos podem ocasionar perda de informação, o presente artigo busca evidências experimentais que apoiem a hipótese de que o uso do conteúdo textual original das mensagens pode aprimorar a precisão de detecção. Para esse fim, foi proposto um método que utiliza redes neurais convolucionais para identificar mensagens e contas suspeitas. Tais redes são treinadas com amostras obtidas pela clusterização dos textos originais das mensagens. Experimentos com o Twitter confirmam a hipótese levantada.
DmzVisor: um Firewall para a Segurança de Zona Desmilitarizada Corporativa em Redes Definidas por Software
Authors: Pereira Valson da S. , Sena Ygor Amaral B. L. de
Published: August 2024

Para a segurança das organizações que necessitam oferecer serviços ao público externo, recomenda-se a utilização de uma rede protegida por firewalls de perímetro, denominada de DeMilitarized Zone (DMZ), entre as redes interna e externa, na qual estão os dispositivos que hospedam serviços acessados pelo público exterior. Entretanto, o uso da DMZ pode ter um custo financeiro considerável para a organização. Diante disso, através do paradigma de Redes Definidas por Software (SDN) é possível desenvolver soluções flexíveis e personalizadas que abrangem toda a rede a um baixo custo. Dessa maneira, este artigo tem o objetivo de propor o DmzVisor, que consiste em um firewall SDN corporativo de baixo custo desenvolvido com software gratuito de código aberto. A aplicação além de filtrar pacotes e isolar o tráfego entre a rede local e a DMZ corporativa, também fornece um sistema web para seu gerenciamento.
Die Wüste, das Meer und die Verwandlung Zions
Authors: Schneider Clemens
Published: August 2024

Die Untersuchung setzt sich kritisch mit der klassischen These eines neuen Exodus in der ältesten deuterojesajanischen Schriftprophetie (Jesaja 40–52) auseinander. Deuterojesaja war nicht als theologische Werbeschrift zum Auszug aus Babylon, sondern von vornherein als heilsprophetische Variation einer konventionellen altorientalischen Städtetheologie konzipiert. Die Erschaffung des Weges für Jakob-Israel und die Verwandlung der Wüste und des Meeres stehen im Zusammenhang der reaktivierten Königsherrschaft JHWHs auf dem Zion. Ein neuer Exodus wird lediglich in den redaktionellen Versen Jes 51,10b–11; 52,11f. nachgewiesen. Diese stellen schon einen Bezug zu protojesajanischen Texten sowie Jesaja 60–62 her. Erst in diesem Stadium sind markante Bezüge zu einer bereits nachpriesterschriftlichen Exodus-Landnahmeerzählung im Hexateuch nachweisbar.
Dichte
Authors: Hasse Jürgen
Published: August 2024

We speak of density when something is concentrated and compact - like the "dense" fog in the field of natural phenomena. The mood of an excited (raging or celebrating) crowd is dense in the pathic sense; its affective charge is noticeable. It is more tangible than visible. Atmospheres and moods are feelings that operate as media of non-verbal communication - in the personal sphere, in the economy and in politics. Sometimes they attack affectively " frontally", sometimes extremely subtly and hidden. Not only dense atmospheres can evoke moods, but also ephemeral and almost subtle ones. In ten chapters, the book explores the question of how the immersive power of feelings is constituted situationally in a sensual experience.
Extremismus und Sicherheitspolitik
Authors: Goertz Stefan
Published: August 2024

Alle wichtigen und aktuellen Inhalte aus dem Bereich Extremismus und Sicherheitspolitik für die Polizei und die Verfassungsschutzbehörden. Das Werk behandelt die Phänomene Rechts- und Linksextremismus und -terrorismus, „Reichsbürger“ und „Selbstverwalter“ sowie die verfassungsschutzrelevante Delegitimierung des Staates, Islamismus und islamistischer Terrorismus. Zudem werden die Bereiche Cybercrime, Organisierte Kriminalität und Clankriminalität untersucht. Die aktualisierte 2. Auflage geht aus aktuellem Anlass besonders auf Cyberattacken, Sabotage und Spionage ein. Die Ausführungen lehnen sich an die Lehrinhalte der polizeilichen (Fach-)Hochschulen und Akademien sowie der Verfassungsschutzbehörden an. Kurze Zusammenfassungen, Beispiele und Merkkästen sowie Übersichten in Bullet Points am Ende jedes Kapitels veranschaulichen die Inhalte. Damit eignet sich das Buch für das Studium des gehobenen Polizeivollzugsdienstes und die Ausbildung des mittleren Polizeivollzugsdienstes, für die Aus- und Weiterbildung der Landespolizeien, der Bundespolizei und des Bundeskriminalamtes sowie für die Verfassungsschutzbehörden. Prof. Dr. Stefan Goertz lehrt an der Hochschule des Bundes, am Fachbereich Bundespolizei, in Lübeck.
Handbuch Umweltrecht in der kommunalen Praxis
Authors: Osing Johannes
Published: August 2024

In Zeiten zunehmenden Handlungsbedarfs in Sachen Klima-, Natur- und Umweltschutz stehen kommunale Behörden besonders in der Verantwortung. Hier ist solides und zugleich sehr spezifisches Fachwissen gefragt, das für Neu- und Quereinsteiger:innen eine echte Herausforderung darstellt. Das vorliegende Handbuch erleichtert den Einstieg in die Umweltverwaltung. Unter Berücksichtigung der neuesten Rechtsentwicklungen liefert es einen ebenso kompakten wie fundierten Überblick über diejenigen Teilbereiche des Besonderen Umweltrechts, die speziell für die kommunale Praxis von Bedeutung sind: Naturschutz (inkl. Landschaftsplanung und Handelsartenschutz), Gewässerschutz (inkl. AwSV-Anlagen, Abgrenzung zum Gewässerausbau), Immissionsschutz, Kreislaufwirtschaft/Abfall (inkl. Deponie- und Marktüberwachung), Bodenschutz und Klimaschutz (inkl. Wärmeplanung). Exemplarisch für landesrechtliche Konkretisierungen wird jeweils auch die Rechtslage in NRW und Bayern dargestellt. Ergänzende Ausführungen zu den Grundlagen der Umweltverwaltung und zum Allgemeinen Umweltrecht (Rechtsquellen, Bezüge zu anderen Rechtsgebieten, Prinzipien, Instrumente, Beteiligung der Öffentlichkeit und Umweltschadensrecht) runden das Werk ab. In einer bislang einzigartigen Zusammenstellung gibt es zudem wertvolle Praxishinweise, etwa für Beschwerdemanagement, Bescheiderstellung, Stellungnahmen und behördliche Zusammenarbeit. Dr. Johannes Osing ist Leiter des Fachdienstes Umwelt beim Märkischen Kreis (Kreisrechtsdirektor) und Lehrbeauftragter für Umweltrecht an der HSPV NRW.
Intraocular Pressure Measurement in Africa: A Review of Literature
Authors: Mzumara Thokozani , Banda Owen
Published: August 2024

Ocular hypertension (OHT) is a pervasive condition easily mistaken for glaucoma. In Africa, glaucoma is reported the highest, hence there is a need to properly distinguish it from ocular hypertension, which is the rise in IOP in the absence of glaucomatous changes. Many methods exist for measuring IOP; however, recent focus has been on non-invasive techniques. This review aims to assess the measurement of IOP among non-glaucomatous Africans. The research adopts a systematic approach employing the five-step framework by Arksey and O Malley. We used the research question to formulate a search strategy used to extract the studies included in the review. Next, we used keywords in combination with Boolean operators to search the PubMed database. The study analyzed articles published in English between 2010 and 2023. The search identified 136 articles. Both authors checked the article for screening and eligibility. The instruments used include GAT, perking’s tonometry, rebound tonometry, tonopachy, and the value of IOP among Africans ranges from 11 to 16 mmHg and varies according to instruments and population. There is a wide variation in the value of IOP among Africans. Practitioners should consider the population mean for each instrument used and central corneal thickness during IOP measurements.
AHP Can be Applied to Construction Topics, Too
Authors: Chen Po-Jen , Chen Pei-Chi , Zhuang Zheng-Yun
Published: August 2024

This book chapter seeks to reveal the possibilities of applying the analytic hierarchy process (AHP) in the management in the architecture, engineering, and construction (A/E/C) industry, especially for asset/property management, by presenting an application of AHP to the study of the key factors in an old-house revitalisation in a city on the island of Taiwan. This work was encouraged by the success of a previous study of people’s preference structures for housing in a twin-city metropolis in the same region in which the potential buyers or renters were treated as knowledgeable decision-makers. In both studies, several analytical or visualisation techniques were integrated seamlessly into the AHP and were proven to be solid. Future applications of AHP to the study of diverse topics in similar domains, for example, on building or use-side factors (criteria) of public social (rented) housing, are expected.
De-Governmentalizing Public Management: The Case of Platforms for Local Development in Cabo Verde
Authors: Maria Gomes Lopes José
Published: August 2024

This paper introduces and explains the process of de-governmentalization of public policy, by focusing on a specific case, the Platforms for Local Development in Cabo Verde. The argument is that inclusive and integrated collaborative governance (ICG) structures enhance the government’s ability to trigger endogenous development and prosperity for all, as they engender synergies, resources, and a collective commitment among the collaborative actors to deliver quality public services. Thus, government is not the sole public manager of public policy, but simply a partner, along with non-government actors, including civil society organizations, the private sector, and international organizations, in a formal processes of policymaking and service delivery. The paper relies on qualitative data collected through official reports by government and international organizations based in Cabo Verde, legislations, and interviews with local governance stakeholders.
Leukomoid Reaction and Partial Exchange in an Infant with Pertussis
Authors: Talay Mehmet Nur , Orhan Özhan , Demirbuğa Asuman
Published: August 2024

Introduction: Leukemoid reactions resulting from infections other than leukemia can present with serious clinical conditions. Pertussis infection, particularly before vaccination, can lead to severe pneumonia and may trigger a leukemoid reaction. This case is presented to highlight the relationship between severe pneumonia and leukemoid reaction in pertussis. Case Presentation: A 41-day-old baby girl, who had not yet been vaccinated against pertussis, was hospitalized in the pediatric intensive care unit with a diagnosis of severe pneumonia due to pertussis infection and required mechanical ventilation. A pronounced leukemoid reaction (144,000 cells/μL) was observed. Despite hydration and supportive treatment, a partial exchange was performed due to the elevated white blood cell count. Although there was partial improvement in the white blood cell count, the patient passed away on the 11th day of follow-up. Conclusions: There is a need for further case reports to determine the appropriate timing for initiating partial exchange treatment and the number of cycles required.
Identifying students’ anxiety in English speaking skill through group discussion
Authors: Thaib Desiana , Hasan Jhems Richard
Published: August 2024

The objective of this research is to know the kinds of students' anxiety in speaking English and the factors that cause students' anxiety in speaking English. The method used in this research was a qualitative method. The results showed that all students felt anxious in speaking English in discussion, this affected the students' speaking performance in group discussion. In addition, factors that make students anxious, are pronunciation, grammar, vocabulary. This is implied by students' anxiety in speaking English skill through group discussion.
VERTICAL SOVEREIGNTY: WHAT MATTERS
Authors: Md Saman Mazura
Published: August 2024

Numerous academic works have explored the intricate concepts of sovereignty and jurisdiction in relation to territory.However, customary international law recognises that a state's territory comprises land, airspace, and territorial seas, making the topic even more complex.This article investigatesthe significance of airspace in terms of a state's sovereignty, discussing the legal basis for a state's authority over its airspace to maintain economic and political control, peace, andstability.By examining international conventions, treaties, and cases, this study uses a juridical-normative methodology to comprehend the notion of airspace sovereignty in international law and identify whatconstitutes and instances of an infringementof a state's airspace sovereignty.Ultimately, this research aims to laythefoundations for insights into what matters for airspace sovereignty.The resolution highlights the significance of diplomacy and international cooperation in addressing issues related to the violation of territorial airspace.
Comparison of the Effectiveness of Auditory Intellectually Repetition Method with Everyone Is Teacher Here in Chemistry Learning
Authors: Suri Pratimi Renda , Sri Hirma Puspitadewi  , Urwatil Wutsqo Amry
Published: August 2024

Research on the Application of the Auditory Intellectually Repetition method with the Everyone is Teacher Here Method Measured by Motivation and Chemistry Learning Achievement on the Main Material Hydrocarbons is a quasi-experimental research type with a research design involving 3 classes, namely the first class is taught with the Auditory Intellectually Repetition method, Everyone Is Teacher Here method and the third class taught by a combination of them with different treatments. This research was conducted at MA Darussalam, Lombok, in the 2020/2021 academic year. This study aims to determine the differences in motivation and achievement in learning chemistry of students who are taught using the Auditory Intellectually Repetition learning model and Everyone Is Teacher Here method on the subject matter of hydrocarbons repetition with a combination of them on the subject matter of hydrocarbons, and knowing the differences in students' motivation and achievement in learning chemistry taught by those two methods. Based on the results of the study, it was found that there was a significant difference in the application of the Auditory Intellectually Repetition method with the Everyone Is Teacher Here method measured by motivation and achievement in learning chemistry on the subject matter of hydrocarbons.
The Investment Urgency In Ultra Micro Organizational Going Concern
Authors: Rohma Frida Fanani , Syahputra Bagus Erlangga
Published: August 2024

This study aims to explore and examine the role of investment in encouraging the sustainability of micro-enterprises. This research was conducted using a qualitative method in one of the ultra micro businesses engaged in manufacturing in the food and beverage industry. The results showed that the "Chocolate" Micro business before implementing investment activities experienced profit instability which tended to decrease during 2018-2020, so investment activities must maintain a consistent level of income that may occur due to inflation. Micro business "Chocolate" before investing needs to pay attention to the risk and rate of return of investment value, one of which is using the present time value method.
The transition patterns of learners’ behavior and the association with motivation and cognitive engagement in online learning
Authors: He Jingwen , Jiang Zilu , Pan Zilong , Men Qiwei , Xie Kui
Published: August 2024

This study investigated the transitions in behavioral patterns of students participating in online learning throughout a semester. We analyzed the page view behavior of 283 students enrolled in a course designed to enhance online readiness at a Midwestern university. Utilizing K-means cluster analysis, we tracked page view frequency across various tasks, including assignments, overviews, and reading resources. Our findings indicate a decline in page view frequency for all tasks. Four distinct clusters were identified: active, passive, assignment-oriented, and overview-oriented groups. A notable shift was observed with the majority of students transitioning to the passive group in the second half of the semester. Examining the factors influencing this shift, we employed motivation constructs from Self-Determination Theory (SDT) and measures of cognitive engagement. The results revealed that deep learning strategies and identified motivation positively correlate with the maintenance of active and engaged behaviors. Conversely, shallow learning strategies are associated with decreased active engagement and a focus on specific tasks. External motivation served as a predicting factor for remaining passivity. These insights contribute to understanding the dynamics of student engagement in online learning environment.
Consideraciones sobre el modelo de políticas públicas como metodología institucional para la construcción de la paz sostenible en Instituciones de educación superior
Authors: Méndez Martínez Silvia Larisa
Published: August 2024

La actuación de las instituciones de educación superior en materia de construcción de paz es el resultado de su visión sobre los conflictos y las estrategias para su atención. Las formas en que se promueve la paz responden al estilo en el que se administra el poder político en la institución, así como la metodología que se ejecuta para la atención de los problemas sociales de la comunidad universitaria. Asimismo, el rol, la relación y los mecanismos de participación que se sostiene con la comunidad en el proceso de detección de necesidades y problemáticas, la toma de decisiones y la implementación de medidas y acciones, y su seguimiento, se alimentan de la racionalidad que subyace al estilo de gobierno. La metodología institucional ante la atención de la violencia y el conflicto en las instituciones de educación superior guarda una estrecha relación con el estilo de administración institucional y el ejercicio del poder. Las problemáticas sociales de la comunidad y los dispositivos institucionales para su atención invitan a reflexionar sobre el proceso en el que adviene una necesidad como problema social, así como los cauces y mecanismos institucionales a través de los cuales se le atiende y da respuesta, las decisiones y acciones implementadas, así como los logros alcanzados. La cultura de paz en las universidades e institutos de educación superior observa distintas particularidades de acuerdo con su trayectoria, recursos y estructuras institucionales disponibles para su materialización bajo las figuras de mantenimiento, establecimiento o construcción de paz. Este trabajo busca promover la reflexión sobre el uso del modelo de políticas públicas como metodología para la atención de problemas sociales: conflictos sociales y violencia con la finalidad de generar alternativas para la construcción de condiciones para la paz sostenible en instituciones de educación superior.
Calidad en el servicio del organismo operador paramunicipal de agua potable, alcantarillado y saneamiento en Rioverde, San Luis Potosí
Authors: Urbiola Rodriguez Rosa Isela , Balderas Huerta María Edith , González Díaz David
Published: August 2024

El objetivo de la presente investigación es evaluar la calidad del servicio del Organismo Operador Paramunicipal de Agua Potable, Alcantarillado y Saneamiento en Rioverde, San Luis Potosí y determinar si tiene relación con las características sociodemográficas de los usuarios del servicio. Se trata de un trabajo con enfoque cuantitativo, correlacional de diseño transversal, al no tener acceso al dato del público objetivo se optó por el muestreo de conveniencia, no probabilístico. Se utilizó el cuestionario del modelo multidimensional SERVQUAL como instrumento para esta investigación, el cual se encuentra conformado por 22 ítems, divido en 5 dimensiones: elementos tangibles, fiabilidad, capacidad de respuesta, seguridad y empatía, así mismo se empleó como escala de medida, la escala de Likert de 5 puntos. Se concluyó que la calidad del servicio del Organismo Operador Paramunicipal de Agua Potable, Alcantarillado y Saneamiento en Rioverde es deficiente, ya que el nivel de satisfacción no supero la expectativa en cada una de las dimensiones del instrumento empleado en el presente estudio.
Análisis de las políticas públicas de movilidad en el municipio de San Luis Potosí: caso ciclovías
Authors: Rodríguez Soria Rubén , Torres Rivera Ma. Patricia , Monjaraz Ávila Jesús Israel
Published: August 2024

El objetivo del presente artículo es analizar el impacto e importancia de las políticas públicas de movilidad ciudadana en la actualidad en la ciudad de San Luis Potosí, en el caso específico de las ciclovías. Es decir, una revisión de los procesos de su creación e implementación de la política de movilidad en el municipio de San Luis Potosí; se sugiere que se dé continuidad de funcionalidad a través de las administraciones municipales
independientemente de los cambios de administración o de intereses partidarios. Con base a un método cualitativo con enfoque descriptivo, de revisión y análisis de literatura, comunicados de prensa y opinión de los actores de toma decisiones, este artículo representa una crítica positiva que llevó a la conclusión de que los procesos de construcción de políticas públicas para la movilidad ciudadana han de involucrar a la sociedad, las instituciones privadas y el gobierno para que su implementación sea satisfactoria y exitosa.
Regression Analysis on the Impact of Agriculture, Industry and Service Sector on Economic Growth in Nigeria
Authors: Michael Ibrahim , Akobi Clement , Stephen Mathew
Published: August 2024

This study investigates the impact of agriculture, industry, and the service sector on Nigeria's economic growth from 1990 to 2022, using data obtained from the Central Bank of Nigeria (CBN) Statistical Bulletin. Employing an Ordinary Least Squares (OLS) regression model, the research explores the contributions of these key sectors to Nigeria's Gross Domestic Product (GDP). The findings reveal that the industrial sector has a significant positive effect on GDP, emphasizing its crucial role in driving economic growth. The agricultural sector also contributes positively, though its impact is relatively modest, highlighting the need for modernization and investment to enhance productivity. Surprisingly, the service sector shows a statistically significant negative impact on GDP, contrary to its traditionally recognized role in economic expansion. This anomaly suggests underlying structural issues within the sector that require further investigation. The study's model explains approximately 59.65% of the variation in GDP, with no significant evidence of autocorrelation, heteroskedasticity, or multicollinearity affecting the results. Based on these findings, the study recommends targeted policy interventions to improve agricultural productivity, strengthen industrialization efforts, and reform the service sector to foster balanced and sustainable economic growth in Nigeria.
Embarking on a Teaching Career: Experience of Beginner Teachers in Laamu Atoll, Maldives
Authors: Naseer Mariyam Shahuneeza , Nayasheen Aminath
Published: August 2024

Embarking on a teaching career involves significant adjustments as beginner teachers undergo a transition period marked by a shift from guided practice and mentorship to independent teaching responsibilities. Beginner teachers face a lot of challenges during this transition period. This study utilised a cross-sectional quantitative survey methodology to investigate the experiences of novice teachers within schools across Laamu Atoll, Maldives. A total of 56 beginner teachers from Laamu Atoll participated in this research. Data was collected through an online questionnaire comprising both open and closed-ended questions. The findings of this study indicate that first-year teachers commonly encounter stress, lack adequate support, and develop feelings of unpreparedness in addressing both behavioural and academic challenges among their students. This study suggests the implementation of mentoring programs as pairing new educators with experienced counterparts significantly aids novice teachers in navigating and addressing their apprehensions during their inaugural year in the classroom.
Loss, Language, and Latina Identity in Julia Alvarez s How The García Girls Lost Their Accents
Authors: Bakır Cahit
Published: August 2024

This article analyses the articulations and effects of cultural dislocation and trauma on the sisters’ construction of their female cultural identity in Julia Alvarez’s How The García Girls Lost Their Accents. This paper focuses primarily on Alvarez’s Sandra and Yolanda, those sisters whose sense of cultural dislocation and its consequences are arguably the most pronounced within the novel. Exploring the text’s concern with the disavowal of cultural heritage, a return to cultural practices and ways of life, and the sisters’ attempts to cope with extreme physical and psychological violence, this article seeks to examine how the women negotiate their unstable or fractured identities and demonstrate how, through the use of thematic and formal properties, the novel imagines routes toward healing, resistance, and reconciliation with the self.