bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS KEWAJIBAN PERPAJAKAN BADAN USAHA MILIK DESA DALAM KEBANGKITAN EKONOMI PASCAPANDEMI COVID-19
Authors: Ramdhanny Iwan , Juliarini Aniek
Published: March 2024

Penelitian ini bertujuan untuk mendeskripsikan aspek perpajakan Badan Usaha Milik Desa (BUMDes) sesuai dengan peraturan perundang-undangan yang berlaku. Jenis penelitiannya adalah yuridis normatif dengan menggunakan tinjauan pustaka dan ketentuan perpajakan yang berlaku. Data tersebut diambil dari data Tax Knowledge Base, pajak.go.id, Jaringan Dokumentasi dan Informasi Hukum, dan Google Scholar. Metode penelitian bersifat deskriptif kualitatif dengan mencatat, mempelajari, menganalisis, menafsirkan, kemudian menjelaskan secara deskriptif objek penelitian. Hasil analisis data menunjukkan bahwa, dalam praktiknya, kewajiban pajak BUMDes sama dengan kewajiban pajak perusahaan pada umumnya. Kewajiban pajak BUMDes dimulai dengan mendaftarkan usahanya dan/atau dikukuhkan sebagai Pengusaha Kena Pajak, pemotongan atau pemungutan pajak, kewajiban penyetoran dan pelaporan, dan kewajiban pajak penghasilan badan. Penelitian ini menyimpulkan bahwa tidak ada ketentuan yang secara khusus mengatur kewajiban perpajakan BUMDes. Pemahaman yang baik tentang kewajiban perpajakan, diharapkan akan maju dalam meningkatkan perekonomian dan mengelola potensi desa sebagai wajib pajak. Pemerintah diharapkan dapat menerbitkan peraturan yang lebih spesifik mengenai kewajiban perpajakan terkait BUMDes. Untuk penelitian selanjutnya dapat mengambil beberapa data lapangan.
MENGUKUR TINGKAT KEPUASAN WAJIB PAJAK TERHADAP LAYANAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK MADYA DENPASAR
Authors: Suryantara I Gede , Setyawan I Gusti Made
Published: March 2024

Penelitian ini dilakukan dengan tujuan untuk mengukur kualitas layanan perpajakan Kantor Pelayanan Pajak (KPP) Madya Denpasar yang dititikberatkan pada tingkat kepuasan Wajib Pajak (WP) dalam memperoleh layanan perpajakan. Metode  penelitian dilakukan melalui survei kepada 516 WP terdaftar di KPP Madya Denpasar dan dilaksanakan pada Triwulan I yaitu mulai bulan Januari hingga bulan Maret 2023. Hasil penelitian dikelompokkan menjadi 5 (lima) dimensi kualitas pelayanan yaitu tangibles (kepuasan terhadap sarana dan prasarana pendukung), reliability (kehandalan pegawai dalam memberikan layanan), responsiveness (kecepatan memberikan layanan), assurance (kesopanan dan keramahan pegawai) dan emphaty (penanganan pengaduan pengguna layanan). Penelitian ini perlu dilaksakaan secara berkala guna mempertahankan kualitas dan memperbaiki layanan perpajakan yang belum optimal. Hal ini sejalan dengan komitmen KPP Madya Denpasar dalam menjaga kualitas layanan perpajakan secara berkelanjutan dan nantinya akan dapat memberikan dampak pada kepatuhan WP dalam memenuhi kewajiban perpajakan.
ScholarOne - Integrating Artificial Intelligence and Computational Thinking in Educational Contexts: A Systematic Review of Instructional Design and Student Learning Outcomes
Authors: Weng Xiaojing , Ye Huiyan , Dai Yun , Ng Oi-Lam
Published: March 2024

A growing body of research is focusing on integrating artificial
intelligence (AI) and computational thinking (CT) to enhance student
learning outcomes. Many researchers have designed instructional
activities to achieve various learning goals within this field. Despite
the prevalence of studies focusing on instructional design and student
learning outcomes, how instructional efforts result in the integration
of AI and CT in students’ learning processes remains unclear. To address
this research gap, we conducted a systematic literature review of
empirical studies that have integrated AI and CT for student
development. We collected 18 papers from four prominent research
databases in the fields of education and AI technology: Web of Science,
Scopus, IEEE, and ACM. We coded the collected studies, highlighting the
students’ learning processes in terms of research methodology and
context, learning tools and instructional design, student learning
outcomes, and the interaction between AI and CT. The integration of AI
and CT occurs in two ways: the integration of disciplinary knowledge and
leveraging AI tools to learn CT. Specifically, we discovered that AI-
and CT-related tools, projects, and problems facilitated
student-centered instructional designs, resulting in productive AI and
CT learning outcomes.
ScholarOne - Assessing Workplace Bullying: Psychometric Analysis of the Negative Acts Questionnaire-Revised (NAQ-R) Among Brazilian Teachers
Authors: Pinheiro Francisco Pablo Huascar Aragão , Cunha Esthela Sá , Grangeiro Alex Sandro , Falcão Jorge Tarcísio , Santos Walberto dos , Vasconcelos Francisco Herbert , Silva Amanda , Mendes Lorena
Published: March 2024

This study focused on evaluating the psychometric properties of the
Negative Acts Questionnaire-Revised (NAQ-R) within a sample of Brazilian
teachers, addressing the gap in the scientific literature on workplace
bullying in Brazil. Despite over 52,000 recorded cases in 2021, most
research on school violence in Brazil has overlooked teacher
victimization, focusing instead on students. The NAQ-R, developed to
measure exposure to workplace bullying, originally included 23 items but
was later revised to 22. It assesses three factors of bullying:
personal, work-related, and physically intimidating forms. However, this
study discovered a two-factor structure, combining personal bullying
with physically intimidating forms. Using a large sample of Brazilian
teachers, exploratory and confirmatory factor analyses were performed,
alongside assessing convergent validity with the Self-Reporting
Questionnaire-20 (SRQ-20), an instrument for screening common mental
disorders. The NAQ-R exhibited adequate internal consistency and
validity, correlating positively with the SRQ-20, indicating its
effectiveness in measuring workplace bullying among teachers. The study,
however, had limitations. Data collection via convenience sampling might
have influenced the results. Despite this, the findings align with
international studies, suggesting the measure’s stability. The study
highlights the need for further qualitative research to deepen our
understanding of workplace bullying. Interventions informed by the
detection of workplace bullying could include organizational policies
against work harassment and the adoption of ethical leadership styles.
ScholarOne - The Effect of Stakeholder Orientation on Entrepreneurial Ventures
Authors: Park Myeongho , Bylund Per , Seo Eunkwang
Published: March 2024

We develop a theoretical framework that examines how stakeholder
orientation in entrepreneurial ventures affects performance and how this
effect is dependent on stages of ventures. We also theorize how the
human capital of the venture board influences the stakeholder
management. Examining 1,669 ventures affected by constituency statutes
regarding stakeholder orientation, we find a negative relationship
between stakeholder orientation and the probability of exit, and this
relationship is more pronounced in older ventures. Furthermore, we show
that the managerial skills of the venture board mitigate this negative
relationship. This research significantly contributes to the literature
on stakeholder management in entrepreneurship.
Abuses and violations in the field of public procurement: the history of the formation and development of the criminal law of Russia on responsibility for these crimes
Authors: Dolinko Vasily
Published: March 2024

The article deals with the issues of abuse and violations in the field of public procurement of goods, services and works for the needs of authorities. The historical and criminal-legal aspects of the formation and development of the criminal law of Russia on responsibility for these criminal acts are revealed.
Metaverse: challenges of digitalization of society and education
Authors: Monahov Danila
Published: March 2024

Modern technologies of artificial intelligence, augmented, virtual, mixed, augmented reality, 5G, blockchain have had a significant impact on many areas of society, and the education sector is no exception. The article examines different approaches to the concept of the “metaverse", describes its essence and development trends. The article shows the possibilities of the metaverse in the educational process.
The Role of Motivation in Clinical Presentation, Treatment Engagement and Response in Schizophrenia-Spectrum Disorders: A Systematic Review
Authors: Thai Helen , Audet Élodie , Koestner Richard , Lepage Martin , O'Driscoll Gillian A.
Published: March 2024

Schizophrenia, a debilitating psychiatric disorder, has a long-term impact on social and occupational functioning. While negative symptoms, notably amotivation, are recognized as poor prognostic factors, the positive force of patient motivation remains underexplored. This systematic review, guided by Self-Determination Theory (SDT), investigated the impact of motivation on clinical presentation, and treatment engagement and response in schizophrenia-spectrum disorders. Fifty-four independent studies (N=6,777, using 23 different motivation scales, met inclusion criteria. Results were categorized into cross-sectional and longitudinal correlates of motivation, and the effects of motivational interventions. Cross-sectionally, motivation was positively associated with social/occupational functioning, and negatively associated with negative and positive symptom severity. In longitudinal studies, baseline motivation predicted engagement in and response to social/occupational treatments, with mixed results in cognitive interventions. In the 15 randomized controlled trials (RCTs), the most common motivational interventions were individualized goal setting and goal attainment support, followed by increasing sense of competence by challenging defeatist beliefs, and enhancing relatedness by increasing contact time. Motivational interventions consistently increased motivation, treatment engagement and response. More studies are needed, particularly studies that monitor motivation during treatment: proximal assessments could facilitate the identification of treatment elements that impact motivation and engagement and inform treatment modifications to enhance the patient experience and improve treatment efficacy.
CHICA: A Developmental Corpus of Child-Caregiver's Face-to-face vs. Video Call Conversations in Middle Childhood
Authors: Goumri Dhia-elhak , Agrawal Abhishek , Nikolaus Mitja , Vu Hong Duc Thang , Bodur Kübra , Semmar Elias , Armand Cassandre , Mazzocconi Chiara , Gupta Shreejata , Prévot Laurent , Favre Benoit , Becerra Leonor , Fourtassi Abdellah
Published: March 2024

Existing studies of naturally occurring language-in-interaction have largely focused on the two ends of the developmental spectrum, i.e., early childhood and adulthood, leaving a gap in our knowledge about how development unfolds, especially across middle childhood. The current work contributes to filling this gap by introducing CHICA (for Child Interpersonal Communication Analysis), a developmental corpus of child-caregiver conversations \textit{at home}, involving groups of French-speaking children aged 7, 9, and 11 years old. Each dyad was recorded twice: once in a face-to-face setting and once using computer-mediated video calls. For the face-to-face settings, we capitalized on recent advances in mobile, lightweight eye-tracking and head motion detection technology to optimize the naturalness of the recordings, allowing us to obtain both precise and ecologically valid data. Further, we mitigated the challenges of manual annotation by relying -- to the extent possible -- on automatic tools in speech processing and computer vision. Finally, to demonstrate the richness of this corpus for the study of child communicative development, we provide preliminary analyses comparing several measures of child-caregiver conversational dynamics across developmental age, modality, and communicative medium. We hope the current corpus will allow new discoveries into the properties and mechanisms of multimodal communicative development across middle childhood.
PROCEDURAL AND DECLARATIVE KNOWLEDGE SIMULTANEOUSLY CONTRIBUTE TO CATEGORY RESPONSE SELECTION
Authors: Kalra Priya B. , Batterink Laura , Minda John Paul
Published: March 2024

Skilled behaviour in real-world contexts often relies on a combination of both declarative and procedural learning. However, precisely how declarative and procedural knowledge interact is not yet fully understood. Previous findings have shown that procedural and declarative learning may interact or compete at the systems level during encoding, consolidation, and retrieval, but beyond this, it is not known whether declarative and procedural representations themselves interact. The goal of the current study is to investigate whether procedural and declarative knowledge can contribute simultaneously to categorization response selection behavior. We designed a stimulus set in which information learned by each system sometimes supports different responses, and created trials in the test phase that are designed to maximize such divergence. Participants were instructed to use a completely diagnostic, verbalizable, shape-based rule to categorize exemplars, receiving feedback after each trial. However, unbeknownst to participants, the categories also differed probabilistically in their color distributions. Participants used both color (learned procedurally) and shape (learned declaratively) to categorize exemplars, responding more quickly when both sources indicated the same category judgement, and more slowly when they conflicted. Debriefing confirmed participants were unaware of the color distributions. These results showing simultaneous trial-level contributions from both declarative and procedural memory systems. Our findings represent a novel form of interaction between the two systems and have implications for domains beyond the laboratory, such as decision-making and classroom instruction.
Applying reinforcement learning to the psychopathology of obsessive-compulsive and gambling disorders: practices and pitfalls in computational model fitting
Authors: Suzuki Shinsuke , Katahira Kentaro
Published: March 2024

Computational modeling is gaining increasing popularity in the field of psychiatry. By applying a machine learning framework known as reinforcement learning (RL), researchers in the domain of computational psychiatry have begun to shed light on the latent decision-making processes that are altered in mental disorders. In this chapter, we first elucidate how RL can be instrumental in estimating the latent processes of decision-making and learning. We then focus on studies that employ a basic class of RL, known as model-free RL, to gain insights into the psychopathology of obsessive-compulsive and gambling disorders. Lastly, we review the model-fitting procedure in computational psychiatry research and offer a practical guide, also considering potential pitfalls. This encompasses discussions on estimating model parameters (parameter estimation), comparing multiple models based on their goodness of fits (model comparison), and testing the robustness of model-fitting procedures using synthesized data (model and parameter recovery analyses). Given the rapid growth of this area of study, we believe that these discussions will be of great value to authors, reviewers, and readers of computational psychiatry literature.
The Digital Euro: A Materialization of (In)Security.
Authors: Westermeier Carola
Published: March 2024

The European Central Bank (ECB) has entered the preparation phase for the potential issuance of a digital euro. The digital euro under consideration represents a retail Central Bank Digital Currency (CBDC), a digital representation of central bank money that is intended for use by the general public. This article foregrounds the digital euro as an infrastructure that furthers European security ambitions. It argues that the development of the digital euro is a materialization of European (in)security rationales that aim to secure pan-European financial transactions amid growing geopolitical tensions. It focuses on the development of the technology and analyses how central bankers’ scenarios of the future manifest in the anticipated design and prototypes. While the provision of a financial infrastructure is the most decisive security-related implication of the digital euro, the introduction of a new form of public money is the decisive financial feature with potentially wide-ranging implications for banks. Although the ECB seeks to balance the interests of banks and other financial actors in the development of the digital euro, its plans are still met with criticism. Finally, the paper argues that the European Central Bank exerts itself more explicitly than before as geopolitical actors in its own regard.
Sanitation and Personal Hygiene Practices in Rural Nepal: A Case Study of Namobuddh Kavre District
Authors: Acharya Suresh
Published: March 2024

Namobuddha is a Buddhist pilgrimage site located in Kavre District, Nepal. The main purpose of this study was to understand the sanitation and personal hygiene practices of people of Namobuddha, Nepal. Altogether, 80 samples have been studied through field work methods by using different tools and techniques like scheduled questionnaires interview, focused group discussion, and observation methods. Data analysis was done through MS Excels. Sanitation and personal hygiene practices are the fundamental elements for a healthy life. This research found out that every respondent was practicing basic sanitation and personal hygiene practices. Every resident of the field area is aware about the personal hygiene practices such as washing hands, washing vegetables, eating healthy foods, doing their laundry, taking bath, etc. Also, they were aware about sanitation practices such as proper toilet facility, proper disposal of wastes from kitchen and other sources, healthy drinking water, and cleaning their surroundings. Hence, overall activity of the respondents regarding sanitation and personal hygiene was satisfactory. Further, it was observed that females were more involved in sanitation and personal hygiene practices. They were involved in cooking, disposal of cooking wastages, cleaning the toilets, surrounding, washing clothes, making their children aware about unhealthy habits, etc. So, they have more knowledge on such practices and they know the consequences of unhealthy food habits and unhealthy surroundings. However, they had the problem with disposal of household wastages. Some of the households dispose of their wastes on the river due to lack of a proper disposal system. Thus, we were impressed by their awareness on sanitation and personal hygiene practice.
Recent Developments in the Characteristics of Haynes 282 Alloy for Use in A-USC Applications
Authors: Srivastava S.K. , Caron J.L. , Pike L.M.
Published: March 2024

In an earlier paper, preliminary data for HAYNES 282 alloy was presented for potential advanced steam power plant applications. Since then, 282 alloy has continued to be evaluated for a variety of A-USC applications: superheater boiler tubing, large header piping, rotors, casings, etc. Per current practice the alloy achieves its strengthening by a two-step age hardening heat treatment. Given the difficulty of such a procedure, particularly for larger components in the power plant, interest has focused on the development of a single step age hardening treatment. While considerable work on 282 alloy is still going on by a number of investigators, during the preceding years a large amount of data was generated in characterizing the alloy at Haynes International. This paper will briefly review the behavior of 282 alloy in air and water vapor oxidation (10% H2O) at 760°C (1400°F), low cycle fatigue properties at 649°C to 871°C (1200°F to 1600°F) and long-term thermal stability at 649°C to 871°C (1200°F to 1600°F). Special focus of the paper will be mechanical behavior: tensile and creep; microstructural analysis, and weldability of 282 alloy as a result of single step age hardening heat treatment: 800°C (1475°F)/8hr/AC.
Development and Trial Manufacturing of Ni-Based Superalloy “LTES700R” for Advanced 700C Class Steam Turbines
Authors: Yamamoto Ryuichi , Kadoya Yoshikuni , Nishimoto Shin , Tanaka Yoshinori , Okajima Takuma , Ishikawa Kouichi , Uno Kouichi
Published: March 2024

Advanced 700°C-class steam turbines demand austenitic alloys for superior creep strength and oxidation resistance beyond 650°C, exceeding the capabilities of conventional ferritic 12Cr steels. However, austenitic alloys come with a higher coefficient of thermal expansion (CTE) compared to 12Cr steels. To ensure reliability, operability, and performance, these advanced turbine alloys require low CTE properties. Additionally, for welded components, minimizing CTE mismatch between the new material and the welded 12Cr steel is crucial to manage residual stress. This research investigates the impact of alloying elements on CTE, high-temperature strength, phase stability, and manufacturability. As a result, a new material, “LTES700R,” was developed specifically for steam turbine rotors. LTES700R boasts a lower CTE than both 2.25Cr steel and conventional superalloys. Additionally, its room-temperature proof strength approaches that of advanced 12Cr steel rotor materials, while its creep rupture strength around 700°C significantly surpasses that of 12Cr steel due to the strengthening effect of gamma-prime phase precipitates. To assess the manufacturability and properties of LTES700R, a medium-sized forging was produced as a trial run for a turbine rotor. The vacuum arc remelting process was employed to minimize segregation risk, and a forging procedure was meticulously designed using finite element method simulations. This trial production resulted in a successfully manufactured rotor with satisfactory quality confirmed through destructive evaluation.
Creep-Fatigue Properties of Grade 91 Steel
Authors: Pohja Rami , Nurmela Asta , Moilanen Pekka , Holmström Stefan
Published: March 2024

The creep-fatigue properties of modified 9Cr-1Mo (grade 91) steel have been investigated for the purpose of design in cyclic service. In this paper test results from creep-fatigue (CF) and low cycle fatigue (LCF) on grade 91 steel are reported. The tests performed on the high precision pneumatic loading system (HIPS) are in the temperature range of 550-600ºC, total strain range of 0.7-0.9% and with hold periods in both tension and compression. Curves of cyclic softening and stress relaxation are presented. The CF test results and results obtained from literature are also analysed using methods described in the assessment and design codes of RCC-MRx, R5 and ASME NH as well as by the recently developed Φ-model. It is shown that the number of cycles to failure for CF data can be accurately predicted by the simple Φ-model. The practicality in using the life fraction rule for presenting the combined damage is discussed and recommendations for alternative approaches are made.
Yeni Türk Dergisinde “Kızılbaş Şairleri”
Authors: ÖZKAYA Hilal
Published: March 2024

Halkevleri, cumhuriyetin halkçılık ilkesi bağlamında, yeni devletin ilke ve inkılâplarının topluma anlatılması, toplumun her alanda eğitilmesi için açılan kurumlardır. Atatürk’ün talimatıyla 1932’de kurulan halkevleri, kısa zamanda tüm ülkeye yayılmıştır. Başlarda büyük bir heyecanla 9 şubede hayatın hemen her alanına yönelik halk eğitim çalışmaları yapmıştır. Demokrat Parti iktidara gelince (1950) ise kapatılarak ilk dönemi sonra ermiş olur. Halkevleri, çalışmalarının meyvelerini sunmak için dergiler çıkarır. Bu dergilerde pek çok konuda önemli yazılar yayımlanır. Her halkevinin dergisi kendine özel olduğundan dergilerde ait oldukları yörenin halk kültürüne ve edebiyatına, toplumsal yapısına ait pek çok kıymetli bilgi yer alır. İstanbul Eminönü Halkevi dergisi Yeni Türk de zengin içerikli halkevi dergilerden biridir. Bu çalışmada İstanbul Eminönü Halkevi dergisi Yeni Türk’te halk edebiyatı konusundaki önemli yazılardan olan Vâhit Lütfî Salcı’nın “Kızılbaş Şairleri” başlıklı seri yazısı incelenecektir. Alevi şairler hakkında yapılan bu incelemede şairler ve şiir örnekleri yer alır. Bu yazı, cumhuriyet dönemi politikalarında herhangi bir ötekileştirmeye yer vermeden halkın bütün değerlerine sahip çıkıldığının bir göstergesi olarak okunabilir. Türk kültürünün önemli bir parçası olan Alevilik ve Alevi şairlerine verilen değerin daha iyi anlaşılması için özellikle süreli yayınlar ekseninde yapılacak bu tür çalışmaların konuya verilen değeri daha çok ortaya çıkaracağı anlaşılmıştır.
Automating data analysis in scientific research of future education specialists using the Google Apps Script platform
Authors: Vasenko Oleksandr , Yakuba Vasyl , Havrylov Ihor
Published: March 2024

Abstract. The article focuses on the role and potential of using the Google Apps Script platform as a tool for automating data analysis in scientific research for future specialists in the educational sphere. Thus, the article aims to systematize and summarize information about the possibilities and advantages of using digital tools, particularly the Google Apps Script platform, for automating data analysis in scientific research. The following research methods were employed: analysis and summarization of technological capabilities and practical cases using the Google Apps Script platform based on existing scientific and methodological sources, modelling, and synthesis of obtained data. This contributed to understanding and assessing the potential of the designated tool for use by future specialists in the educational sphere. The possibility of optimizing various stages of scientific research using Google Apps Script was thoroughly analysed, particularly in data filtering and summarization, statistical analysis, creating graphs, and reporting. Considering the prospects of applying the synthetic method in the research process, the role of the specified tool in creating and expanding data for objective analysis is emphasized. The Google Apps Script platform facilitates the effective combination of analytical capabilities and automation, allowing researchers to better synthesize the obtained results and react promptly to the identified trends. Such a comprehensive approach to data processing creates unique opportunities for innovative research in the field of education, making it more accessible and interactive for use by researchers and practitioners. As a result of the study, the significance of digital tools, including the Google Apps Script platform, in preparing future education professionals was highlighted. The advantages and possibilities of this tool for implementing innovative approaches in data analysis in the field of scientific research were pointed out, emphasizing its potential for developing new methodologies and approaches in this field. In the context of the on-going evolution of educational approaches, the Google Apps Script platform serves not only as a data analysis tool but also as a catalyst for innovative thinking. In summary, it is worth noting that Google Apps Script is a powerful tool that provides opportunities for automating complex data processing processes in scientific research, even when employing the synthetic method. The use of this tool opens up possibilities for efficient analysis and processing of large volumes of information, even when it is critical, overcoming this challenge in modern scientific work. Its capabilities enable researchers to focus on essential aspects of research, reducing time spent on routine data processing operations.
Even as the Waves of One Sea
Authors: White Kazemipour Whitney
Published: March 2024

A 1922 letter from Shoghi Effendi implies cultural dynamics which support Bahá’í consultation’s desired but precarious “clash of differing opinions.” First, it implicitly establishes the expectation that a swell of apparent disagreement will likely precede an emergent collective understanding, and that it is not, instead, a sign of failure. Second, it sets an ethos which accommodates errors, fostering growth and broad participation. Third, the prayer to open Assembly meetings that is included in the letter may generate a moral mood and motivation, orienting participants to build a unity within diversity strong enough to contain the possible tumult of clashing opinions. As these features are internalized by and motivate consultors, they can support the group’s ability to achieve the volatile but effective and transformative clash of differing opinions while protecting the unity of the group.
Collaborative Exploration of the Harmony of Science and Religion
Authors: Sabet Michael
Published: March 2024

The papers in these two issues are the fruit of a collaborative process dating back more than four years, in which a number of friends have studied, consulted, written, and reflected together on the theme of the harmony of science and religion. This editorial provides an opportunity to share reflections on both this theme itself, and the process by which these papers came about. We turn first to the theme, a perennial topic of reflection and study for many Bahá’ís, and situate the three papers in this issue in the context of the broad discourse on the harmony of science and religion.
Funkcja stymulacyjna w polityce podatkowej państwa na przykładzie polskiej gospodarki
Authors: Zbroińska Barbara
Published: March 2024

Celem artykułu jest ocena skuteczności instrumentów podatkowych w funkcji stymulacyjnej. Instrumenty podatkowe można uznać za skuteczne, kiedy wpływają na decyzje przedsiębiorców zgodnie z intencją ustawodawcy oraz powodują wymierne, zamierzone efekty gospodarcze. Przedmiotem badania jest podatek dochodowy i wykorzystanie ulgi na działalność B+R oraz preferencyjnej stawki opodatkowania dochodów z praw własności intelektualnej (PIT/CIT IP) w latach 2016–2021. Zastosowano metodę badania dokumentów, analizy ilościowej i jakościowej danych statystycznych dotyczących rozliczenia podatku dochodowego i nakładów przedsiębiorstw na działalność badawczo-rozwojową. Wykazano, że przywileje w postaci ulgi B+R oraz preferencyjnej stawki podatkowej PIT/CIT IP wysyłają silne bodźce. Świadczy o tym wysoka dynamika liczby podatników korzystających z tych przywilejów oraz kwoty odliczonych wydatków na B+R i podatku należnego PIT/CIT IP. Bardziej skutecznym narzędziem funkcji stymulacyjnej podatku dochodowego jest ulga B+R. Największe korzyści podatkowe osiągają podatnicy podatku dochodowego od osób prawnych oraz osoby fizyczne opodatkowane jednolitą stawką.
Evaluasi Pemeriksaan MRI Brain dengan Klinis Vertigo di Rumah Sakit Otak dr. Drs. M. Hatta Bukittinggi
Authors: Widiatmoko Mahfud Edy , Tarigan Asumsie , Husna Muslimatul
Published: March 2024

Background: Vertigo is a symptom that arises as a result of disturbances in the balance of the vestibular system or disorders of the central nervous system. A radiological examination that can detect clinical vertigo is an MRI examination. There is a difference in the MRI Brain examination protocol for clinical vertigo between theory and the field, namely the addition of the 3D CISS protocol. The aim of this research is to determine the role of adding 3D CISS to MRI Brain examinations in clinical vertigo.Methods: This research is qualitative descriptive research, use 10 patients, and do in January to November 2023. Data was collected by observation, conducting interviews and questionnaires. This research use 13 sequences, namely Axial T2 TSE, DWI, Axial T2 TSE Dark Fluid, T2 SWI, Sagittal T1 TSE, Sagittal T2 TSE FS, Axial T1 TSE, Coronal T2 TSE, Coronal T1 TSE, Axial T1 TSE, Coronal, Sagittal + Contrast with cuts at the upper border of the vertex and the lower border of the cerebellum and T2 3D CISS axial isotropic sequences for the cuts used, namely at the level of the sponge, showing the vestibulocochlear cranial nerve (VIII).Results: The results of the assessment on the T2 3D CISS Axial Isotropic sequence showed that anatomical detail was clearly visible as much as 75% and the spatial resolution was clearly visible as much as 75%.Conclusions: Brain MRI examination with clinical vertigo provides information that helps in understanding the causes of vertigo, allowing for a more accurate and effective treatment approach.
Explanation–Question–Response dialogue: An argumentative tool for explainable AI
Authors: Castagna Federico , McBurney Peter , Parsons Simon
Published: March 2024

Advancements and deployments of AI-based systems, especially Deep Learning-driven generative language models, have accomplished impressive results over the past few years. Nevertheless, these remarkable achievements are intertwined with a related fear that such technologies might lead to a general relinquishing of our lives’s control to AIs. This concern, which also motivates the increasing interest in the eXplainable Artificial Intelligence (XAI) research field, is mostly caused by the opacity of the output of deep learning systems and the way that it is generated, which is largely obscure to laypeople. A dialectical interaction with such systems may enhance the users’ understanding and build a more robust trust towards AI. Commonly employed as specific formalisms for modelling intra-agent communications, dialogue games prove to be useful tools to rely upon when dealing with user’s explanation needs. The literature already offers some dialectical protocols that expressly handle explanations and their delivery. This paper fully formalises the novel Explanation–Question–Response (EQR) dialogue and its properties, whose main purpose is to provide satisfactory information (i.e., justified according to argumentative semantics) whilst ensuring a simplified protocol, in comparison with other existing approaches, for humans and artificial agents.
Del estudiante consciente al compa zapatista. Cambios en la hegemonía regional y militantismo zapatista en la región de Puebla
Authors: Gonzalez Castillo Eduardo
Published: March 2024

Este artículo aborda, a partir de una investigación histórica y etnográfica, la difusión de la Sexta declaración de la Selva lacandona en 2006 en el estado de Puebla, México. De modo especial, el artículo se centra en la participación de diferentes organizaciones de la ciudad de Puebla en este proceso. El autor se apoya sobre nociones gramscianas como las de sentido común y revolución pasiva así como sobre la noción de desarrollo desigual y combinado para comprender este proceso. El análisis subraya el peso de las dinámicas locales y de algunos presupuestos de lo que Gramsci llamaba «el sentido común » en tanto que obstáculos a la difusión de la propuesta zapatista. 
El Antisistema de la Corrupción Sistémica Reflexiones y propuestas en torno al Sistema Nacional Anticorrupción
Authors: Vera Martínez Martín Cutberto
Published: March 2024

La corrupción se ha convertido en un verdadero flagelo en México a punto tal de convertirse en sistémica. El Sistema Nacional Anticorrupción ha sido la respuesta de la clase dirigente y la ciudadanía a dicho problema. A pesar de los avances en materia de rendición de cuentas, control y ética, los índices de transparencia y percepción ciudadana siguen deteriorándose. Con el fin de explicar la presente situación y de llamar al debate, el presente trabajo introduce el concepto de Antisistema de la Corrupción Sistémica como una manera de reflexionar sobre el estado de las políticas públicas en esta materia
Protective and reparative tissular effects of CBD (cannabidiol) and immune effects
Authors: Fernández-Tresguerres J.A. , Linillos-Pradillo B. , Paredes S.D. , Centeno J. , Díaz-Del Cerro E. , de la Fuente M. , Vara E. , Rancan L.
Published: March 2024

This paper intents to investigate in depth on the molecular mechanisms involved in the aging dependent tissular damage and the possible protective effect of cannabidiol CBD on these lesions in the muscle, liver, lungs and the immune system. CBD was administered for 10 weeks at the daily dosage of 10 mg/ Kg body weight / day in a special rat chow prepared for that purpose to 15 months old male Long Evans rats. Half of the animals (n=14) were given CBD during 2,5 months whereas the other half (n= 15) were given standard rat chow for the same time. Additional male rats of 2 (n=10) and 5 (n= 8) months of age fed with standard rat chow were used as young controls. Muscle, liver and lung tissues were obtained after sacrifice to investigate the gene expression by PCR and the protein expression by Western blotting of the main oxidative stress, inflammation and apoptosis markers. Antioxidants were measured by ELISA. In the blood and spleen several markers for immune function like NK activity, lymphoproliferation and oxidative situation were also measured. Aging is associated with the increase of markers for tissular damage that involve the enhancement of nearly all oxidative stress, inflammation and apoptosis parameters Chronic administration of CBD reduces significantly all these parameters in muscle, liver and lungs and potentiates the immune system increasing NK activity and lymphoproliferation and reducing also oxidative stress. CBD has demonstrated to be a very good protective substance against age generated tissular damage in muscle, liver and lungs and an immune system enhancer.
İnsan Kaynakları Uygulamalarının Önem Performans Analizi ile Önceliklendirilmesi: Otel Çalışanları Üzerinde Bir Uygulama
Authors: Manap Davras Gonca
Published: March 2024

Bu çalışma otel işletmeleri tarafından sunulan insan kaynakları (İK) uygulamalarını pazarlama alanında yoğun bir şekilde kullanılan önem-performans analizi (ÖPA) ile önceliklendirmeyi amaçlamaktadır. Ayrıca kıyı ve şehir otel çalışanları ile operasyon ve destek hizmet çalışanlarının İK uygulamalarına ilişkin değerlendirme farklılıklarını da ortaya koymayı hedeflemektedir. Anket tekniği ile otel çalışanlarından elde edilen 414 verinin analiz sonuçları ücret ve kariyer gelişimin yoğunlaşılması gerekenler hücresinde konumlandığını göstermiştir. Mesleki eğitim, yönetim desteği ve iletişim uygulamalar ise performansı korunması gerekenler hücresinde yer almıştır. Diğer taraftan, kıyı-şehir otel çalışanları ile operasyon-destek hizmet otel çalışanların İK uygulamalarına ilişkin algıları arasında farklılıklar olduğu da tespit edilmiştir. Çalışma sonuçları, İK uygulamalarının geliştirilerek rekabet avantajı elde etmek için otel yetkililerine stratejik eylem plan tasarımı hususunda teorik ve pratik çıkarımlar sunmaktadır.
Book Review: Constructing Student Mobility
Authors: Jo Hyungwoo
Published: March 2024

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ЦИВІЛЬНО-ПРАВОВА ОХОРОНА ПУБЛІЧНИХ ІНТЕРЕСІВ
Authors: МАРУСЯК Лідія
Published: March 2024

Стаття присвячена розкриттю на підставі вивчення наукової літератури та на основі узагальнення наукових поглядів поняття та юридичної природи інтересу у цивільному праві України. Проаналізовано тлумачення цивільно-правової категорії «публічний інтерес» в юридичній науці і зроблено висновок про те, що під публічним інтересом необхідно розуміти певну, визнану державою і забезпечену правом, потребу соціальної спільноти, яка знайшла своє законодавче закріплення в актах публічно-правового законодавства у формі відповідних імперативних приписів, що спрямовані на забезпечення стабільної соціальної, економічної та політичної життєдіяльності держави. Багатогранність публічного інтересу як об'єкта цивільно-правової охорони є об'єктивно обумовленою і випливає з необхідності створення умов для забезпечення безпеки, стійкості та поступального розвитку як держави і суспільства в цілому, так і цивільного обігу зокрема із забезпечення приватного і публічного інтересів у правовій сфері. Публічний інтерес є похідним від соціального і спрямований на задоволення потреб усього населення або його значних соціальних утворень (наприклад, територіальної громади). Потреба, що є об’єктом публічного інтересу, має найвищу соціальну цінність, внаслідок чого така потреба і, відповідно, похідний від неї публічний інтерес закріплюються в об’єктивному праві і підлягають правовій охороні. Розвиток цивільного права та розширення в цивільному законодавстві цивільно-правових засобів охорони публічних інтересів призвів до того, що сьогодні суб’єкти цивільно-правових відносин можуть забезпечувати свої приватні інтереси лише у певних соціальних обмеженнях, що проявляються шляхом заборони чи обмеження певних видів їх дій (бездіяльності), покладання на них обов'язків активного типу, а також ліквідації наслідків антисоціальної поведінки учасників цивільно-правових відносин цивільно-правовими засобами захисту та відповідальності.
АДМІНІСТРАТИВНО-ПРАВОВІ ЗАСАДИ ПОДАТКОВОГО КОНТРОЛЮ В УКРАЇНІ: ІСТОРИЧНІ ВІХИ ТА ЗАРУБІЖНИЙ ДОСВІД
Authors: ОВЧАТОВА-РЕДЬКО Алла , БОДЕНЧУК Сергій , ДАВИДОВА Вікторія
Published: March 2024

Для вирішення поставлених завдань у статті використано такі загальнонаукові методи, як: загальнонауковий діалектичний підхід до права та соціальної реальності, застосовний відповідно до принципів цілісності, універсальності, взаємозв'язку та взаємозалежності змін. На основі вирішення завдань статті в єдиній формі здійснюється дослідження соціального змісту та правової форми. Мета роботи. Метою статті є визначення правової природи податкового контролю, механізмів його здійснення та розробка наукових рекомендацій, спрямованих на вдосконалення вітчизняного податкового законодавства. Методологія. Метод системного аналізу дає змогу проаналізувати взаємозв'язок, форми та методи фіскального та податкового контролю. Порівняльно-правовий підхід застосовується до порівняльної характеристики окремих аспектів діяльності органів податкового контролю в Україні, Франції, Японії, а також норм ПК України та чинного раніше податкового законодавства. За допомогою історико-правового підходу простежено окремі аспекти зародження та становлення податкового контролю. Формально-правовий підхід використано для аналізу законодавства України, яке регулює процес податкового контролю. Висновки. Податковий контроль діє в кожній державі і має глибоке історичне коріння. Розвиток країни значною мірою залежить від податкових надходжень до бюджету. Від своєчасності і регулярності податкових платежів залежить виконання бюджету на всіх рівнях, фінансування потреб громадян і виконання функцій держави і місцевих органів влади. Податки впливають на загальний розвиток і соціальне забезпечення країни. Під податковим контролем рекомендується розуміти сукупність прийомів, прийнятих контролюючим органом для контролю за правильністю обчислення податку, повнотою і своєчасністю сплати податку, правильністю і своєчасністю його складання.
БЕЗГРОМАДЯНСТВО – ТЕМНЕ МІСЦЕ В МІЖНАРОДНОМУ ПРАВІ
Authors: ФЛИС Іван
Published: March 2024

Засадничою метою статті є спроба на існуючій правовій практиці екстраполювати основні причини виникнення безгромадянства, з’ясувати природу цього політико-правового явища. Окрім вищезазначеного, аналізується громадська та правова оцінка такого сегмента концепції громадянства як подвійне чи множинне громадянство. Науковці доповнюють правову природу громадянства – як витвір сприятливих обставин чи «товар» на світовому ринку, чия природа залежить від винятково економічних (фінансових) факторів, а процес лібералізації доступу до грмадянства як правового статусу особи уповільнюється, зважаючи на очевидні обмеження. Нині практично відсутня правова оцінка фахівців та й широкого загалу щодо доступу олігархату до Програми «громадянство за інвестиції», котра надає можливості завдяки величезним персональним вливанням в економіку країн (Кіпр, Мальта, Ірландія, Антигуа і Барбудо, Болгарія, США, Велика Британія, Португалія, Угорщина й багато інших), купити «золотий» паспорт країни і автоматично зробити покупця громадянином держави, де він може користуватися всіма громадянськими правами. Таке ноу-хау у конституційному праві вимагає досконального, прискіпливого вивчення практики лібералізації застосування інституту громадянства, формування новітніх, ширших і доступніших можливостей його отримання. Попри це, домінує переконання, що громадянство є засадничим елементом кожної держави, а тому на нього не можна почепити цінник. Особливої уваги заслуговують підстави припинення громадянства особи, внаслідок якого особа може стати апатридом (особою без визначеного громадянства), упущення в нормах цивільного законодовства України та законодавчі зміни законопроекту «Про внесення змін до деяких законодавчих актів України щодо визнання особою без громадянства». Акцентовано увагу на імплементації, доцільності узагальнення на міждержавному рівні спільних та відмінних положень основних підстав припинення громадянства особи, які залежать від волевиявлення особи чи держави, а також спрощення обмежень, або доцільності використування нині діючих обґрунтувань з боку держави щодо трудовлаштувння, використання праці та соціального захисту апатридів.
РОЗРОБКА НАВЧАЛЬНОГО АНДРОЇД-ЗАСТОСУНКУ З ТЕМИ «СОРТУВАННЯ ВСТАВКАМИ» ДИСТАНЦІЙНОГО НАВЧАЛЬНОГО КУРСУ «АЛГОРИТМИ І СТРУКТУРИ ДАНИХ»
Authors: КОШОВА Оксана , ЧЕРНЕНКО Оксана , ОРІХІВСЬКА Оксана , ТУР Володимир , ЯНКО Олексій
Published: March 2024

Анотація. Сучасний світ технологій вимагає все більш ефективних методів навчання, особливо в області програмування та комп'ютерних наук. Відповідаючи цим вимогам, виникає необхідність створення інтерактивих Android-застосунків, які є незамінними помічниками для дистанційного та змішаного форматів навчання. Мета роботи – розробка мобільного навчального застосунку для Android на тему «Сортування вставками». Методологія. Програмне забезпечення для Android-застосунку розроблене за допомогою мови програмування Kotlin та використання Android SDK для створення користувацького інтерфейсу. Перелік методів включає проєктування мобільних навчальних додатків, зокрема, методики UX/UI дизайну. Щодо технічних інструментів використано Android Studio для розробки, Git для контролю версій, а також бібліотеки та фреймворки, специфічні для Android розробки. Наукова новизна. Визначено ключові вимоги до мобільного додатку для вивчення алгоритмів сортування. Здійснено аналіз застосунків для навчання, включаючи їх сильні та слабкі сторони. Опрацьовані основні проєктні рішення, вибрані інструменти та методики для розробки Android-застосунку у сфері дистанційної освіти. Встановлено конкретну методологію для розробки програмного забезпечення. Складено діаграму прецедентів для кращого розуміння взаємодії користувачів із системою. Розроблено інтуїтивний мобільний інтерфейс для взаємодії користувача з матеріалом. Розроблено та апробовано навчальний андроїд застосунок з теми «Сортування вставками» для дистанційного навчального курсу «Алгоритми і структури даних». Розроблений застосунок можна використовувати для будь-яких професійних дисциплін під час вивчення алгоритмів сортування. Висновки. Розроблене програмне забезпечення імплементоване в дистанційний курс освітньої компоненти «Алгоритми і структури даних». Програмний продукт є результатом автоматизації навчального процесу для дистанційної форми навчання. Саме тому він покриває основні потреби студентів та викладачів у навчальному процесі. Результати розробки впроваджено в навчальний процес Полтавського університету економіки і торгівлі.