bluuebunny/crossref_metadata_2025 huggingface dataset:
TÜRKİYE’DE CAFERİLERİN MEZHEBİ KİMLİKLERİNDEN DOLAYI YAŞADIKLARI DIŞLANMA VE AYRIMCILIK
Authors: MORKOÇ Neriman
Published: December 2023

Bu çalışmanın amacı, Türkiye’de yaşayan Şii mezhep ailesine bağlı dini gruplardan biri olan Caferilerin yaşadıkları dışlanma ve ayrımcılık duygusunu, Iğdır ili örneği üzerinden incelemektir. Türkiye’deki Caferi nüfus sayısı ve yoğunluğu, illere ve bölgelere göre değişmektedir. Caferilerin mensup olduğu Şii mezhebinin hâkim olduğu İran’a ve Caferi- Azerbaycan Türkü nüfusunun ağırlıklı olduğu Azerbaycan’a sınırı olan Iğdır ili araştırmanın örneklemi için seçilmiştir. Iğdır’da yoğun Caferi nüfusu yaşadığı için Türkiye’de yaşayan Caferilerin mezhebi olarak yaşadıkları ayrımcılık duygusu, Iğdır ili örneği üzerinden araştırılmıştır. Hem literatür üzerinden yapılan kapsamlı araştırmalar hem de Iğdır’da yaşayan Caferi mezhebi mensuplarıyla yapılan görüşmelerden hareketle, Iğdırlı Caferilerin Türkiye’de ait oldukları mezhebi inançtan dolayı nasıl bir ayrımcılık hissettikleri analiz edilmiştir. Bu çalışmada; Caferiliğin ne olduğu, Iğdırlı Caferilerin Sünni camilerinde ibadet edebilme durumu, sosyal hayatta ve ibadetlerde yadırganmaları, Caferi mezhebine saygı duyulmaması, namaz kılarken mühür kullanımına alaycı bakma ve Türkiye’de Caferi olmanın zorluğu gibi başlıca konular analiz edilmiştir. Katılımcılar ile yapılan görüşmeler sonucunda anlaşıldığı üzere Caferilerin toplumsal hayatta bekledikleri kadar rahat yer alamadıkları ortaya çıkmıştır.
TÜRKİYE’NİN YÜKSELEN ASKERİ CAYDIRICILIĞININ DİNAMİKLERİ (2016-2023)
Authors: GÜNDOĞDU Emre
Published: December 2023

Türkiye, jeopolitik olarak, ulusal güvenliğini sağlayabilmek için hem simetrik hem de asimetrik tehditlere eş zamanlı karşı koymayı gerektiren bir güvenlik ortamında bulunmaktadır. Türkiye’nin terörizmle mücadele kapsamındaki sınır ötesi harekatlarının başarısı ve bölgesel ve küresel güvenliğe ilişkin gelişmeler karşısındaki oyun kurucu konumunu güçlendirebilmesi askeri caydırıcılığının artmasına bağlıdır. Bu noktada çalışmanın birinci bölümünde hem bir teori hem de bir askeri strateji olarak caydırıcılığın kavramsal analizi yapılmakta ve caydırıcılığın terörizm, başarısız devletler, etnik/mezhepsel çatışmalar gibi faktörleri içeren yeni güvenlik ortamındaki işlerliği değerlendirilmektedir. İkinci bölümde ise Türkiye’nin 2016-2023 yılları arasındaki yükselen askeri caydırıcılığının dinamikleri değerlendirilmektedir. Bu noktada, ilk olarak, 15 Temmuz darbe girişimi sonrası Türkiye’nin gerçekleştirdiği askeri reformlar, Türk Silahlı Kuvvetleri’nin caydırıcı kabiliyetlerinin artmasındaki rolü bakımından ele alınmaktadır. İkinci olarak, Türkiye’nin savunma sanayii alanında yüksek teknoloji içeren sistemlerde millileşme yönünde attığı adımlar ele alınmaktadır. Üçüncü olarak müttefiklerin savunma yeteneklerinin geliştirilmesi, askeri işbirliğinin artırılması ve terörizmle mücadelede önemli rol oynaması bakımından Türkiye’nin kurduğu yeni askeri üsler ele alınmaktadır. Dördüncü olarak, Türkiye’nin yakın dönemde ortaya çıkan bölgesel güvenlik tehditleri karşısında meşru hak ve menfaatlerini korumaya yönelik olarak başarıyla icra ettiği askeri operasyonlar ele alınmaktadır.
CUMHURİYETİN YENİ YÜZYILINDA DIŞ POLİTİKADA TÜRK DÜNYASI VİZYONU
Authors: BÖLÜKBAŞI Yusuf Ziya
Published: December 2023

Bu çalışmada, Soğuk Savaş sonrası Türkiye’nin Kafkasya ve Orta Asya’daki (KOA) bağımsız Türk devletleriyle olan ilişkilerine odaklanmaktadır. Bu çerçevede ilişkiler kronolojik açıdan incelenmekte ve yaşanan kırılmaların neler olduğu üzerinde durulmaktadır. Doksanların başında başlayan ilişkiler, o dönem Türkiye’nin model ülke olma, ağabeylik yapma ve uluslararası sisteme yeni katılan ülkelerin entegrasyonu meseleleri etrafında şekillenmiştir. Türkiye’nin ilk etapta duyduğu heyecan, daha sonra izlenilen hatalı politikalar, zayıf ekonomik araçlar ve küresel politikadaki değişimler nedeniyle hayal kırıklığına dönüşmüştür. Adalet ve Kalkınma Partisinin (AKP) iktidara gelmesiyle birlikte Türkiye’nin ilgi alanı daha çok Ortadoğu ve eski Osmanlı coğrafyasına kaydı. Orta Asya’ya ilişkin ilgi azalırken Kafkasya’ya yönelik ilgi enerji ve ekonomik nedenlerle arttı. Ancak 15 Temmuz Darbe Girişimi sonrası Türk dış politikasında paradigma değişimi yaşanarak açılımcı ve hayalperest yaklaşımlardan güvenlikçi politikalara geri dönüldü. 15 Temmuz sonrası yükselen milliyetçilik, ABD ve Batı dünyasının Fetö terör örgütüne verdikleri açık ve örtülü destek ile Neo-Osmanlıcı siyasetin iflas etmesi nedeniyle Ortadoğu ülkeleriyle ilişkilerin bozulması, Türkiye’nin yüzünü tekrardan Türk dünyasına dönmesine neden oldu. Bu bağlamda Türk Devletleri Teşkilatı’nın kurulması ve II. Karabağ Savaşı KOA politikasında göze çarpan unsurlar olmuşlardır. TDT vasıtasıyla Türk dünyası arasındaki ilişkilerin ivme kazanacağı düşünülmektedir. II. Karabağ Savaşı ve Azerbaycan’ın elde ettiği zafer hem Türkiye-Azerbaycan ilişkilerinde kurumsallaşmanın yaşanmasına hem de Zengezur koridorunun açılmasından sonra Türk dünyası ülkeleri arasında ekonomik ve siyasal entegrasyonun gerçekleşmesine hizmet etmesi bakımından önemlidir. Ancak bunun için, Türkiye’nin Atlantikçi politikalardan uzak durması ve Türkiye tarafından KOA ülkelerinin başına bela edilen Fetö terör örgütüne karşı etkin bir mücadele yapılması gerekmektedir.
RESEARCH ON 21ST-CENTURY SKILLS COMPETENCY PERCEPTIONS OF GENERATION Z
Authors: KARABAŞ Eray Rafet , YILDIZ Ebru
Published: December 2023

Nowadays, Generation Z is the most discussed generation both in the world and in Turkey. With its unique aspects and skills, this generation is known to have a high potential to impact many areas of life, particularly education and work life. One way Generation Z representatives can be successful and maintain this success in a rapidly changing world is to empower themselves in a field of competency called 21st-century skills. This study aims to determine the level of 21st-century skills competency perceptions of Generation Z representatives (born between 2000-2018) and reveal whether these perceptions differ according to various demographic factors. The research covers a total of 402 Generation Z representatives who are mainly students in two foundation universities in Istanbul and one foundation university in Izmir and, other than the relevant universities, who are from the specified provinces. They were reached using the convenience sampling method. The data were collected by the survey method, and statistical analyses were conducted with the SPSS software. The research results indicate that the 21st-century skills competency perceptions of Generation Z representatives are quite high. Moreover, these perceptions of competency differ in some skill dimensions in terms of gender, age, and studied/graduated field variables. The study is expected to contribute to Generation Z representatives and individuals and institutions that assume the role of guiding these individuals. Furthermore, it is thought that the study will also be useful for the development of the literature covering a limited number of studies that have focused on Generation Z in the context of 21st-century skills.
Penerapan Asas Lex Fravo Reo Dalam Sistem Peradilan Pidana Di Indonesia
Authors: Muhamad Wahyu Andi Zulkipli
Published: December 2023

This study discusses problems related to the application of the lex fravo reo principle in the criminal justice system in Indonesia which focuses on premeditated detention cases committed by former Kadif Propam Polri.  Ferdy Sambo, S.H., S.I.K., M.H against his own aide Brigadier Nofriansyah Yosua at the National Police Service house. This study aims to find out why the principle of lex fravo reo is needed in the criminal justice system in Indonesia and how the principle of lex fravo reo differs in the old Criminal Code and in the new Criminal Code. In this study the author used a normative juridical approach. The results in this study show that the application of the lex favor reo principle is very important in the legal system and criminal justice system in Indonesia because it strives for justice to be given equally to defendants where if there is a change in the substance of the criminal law Then the provisions in favor of the defendant apply. The principle of lex favor reo in the old Criminal Code is actually as affirmed in Article 1 paragraph (2) of the old Criminal Code, which emphasizes that if there is a change in the substance of the criminal law, then what is applied is the rule that is most beneficial to the accused. Furthermore, in the new Criminal Code, the principle of lex favor reo is also formulated in Article 3 juncto Article 618 of the new Criminal Code, which in essence is not much different from the formulation of Article 1 paragraph (2) of the old Criminal Code.
Perang Tanding Sebagai Penentu Hak Milik Tanah Di Adonara
Authors: Eugenius Darwianto Sardita Putra  , Yohanes Pedro Haju Leton  , Stefanus Don Rade
Published: December 2023

Engaging in warfare that encompasses cultural intricacies is far more deadly due to its repetitive nature and glorified heritage. Similar sentiments also apply to duels in the Adonara-East Flores-East Nusa Tenggara islands which are even more severe and magnificent because they are also considered heritage. Adonara is a small island with a long history of war crimes. Island communities generally consider conflict as a way to resolve problems, especially those related to women's issues and territorial/land disputes.
Penerapan Sistem Informasi Rumah Sakit dalam Meningkatkan Efisiensi Pelayanan di Rumah Sakit
Authors: Rahmayanti Nurlatifah , Halimatu Sa’diyah Ulfah , Widianto Sudjud Reza , Paramarta Vip
Published: December 2023

Sistem informasi yang telah terkomputerisasi memberikan manfaat dalam hal kecepatan dan ketepatan penanganan informasi, untuk membatasi kesalahan yang terjadi. Kerangka Data Eksekutif Klinik Medis (SIMRS) adalah kerangka mekanis yang dilengkapi untuk menangani informasi dengan cepat, tepat, dan menciptakan berbagai macam data komunikasi untuk diberikan kepada semua tingkatan dewan di klinik darurat. Tujuan penelitian ini untuk memberikan pemahaman yang mendalam tentang system informsi, menganalisis manfaat dari penerapan system informasi di rumah sakit, memberikan rekomendasi dan solusi untuk pengembangan system informasi dan menyebutkan perangkat software dan hardware yang dibutuhkan dalam penerapan system informasi rumah sakit. Kerangka data dalam ujian ini, para ahli mengumpulkan informasi survei tertulis dengan desain topikal berdasarkan ide-ide penalaran yang disusun untuk menanggapi pertanyaan logis dengan mengumpulkan dan membicarakan sumber-sumber ilmiah sesuai subjek atau poin mereka. Penelitian ini menggunakan metode pencarian literatur terstruktur. Hasil pencarian membahas rumah sakit sebagai pusat kesejahteraan dan mempertahankan layanan medis berkualitas tinggi sesuai dengan undang-undang. Sistem informasi rumah sakit berkembang setiap tahunnya, terutama dengan penerapan Industri 4.0 dan Internet of Things (IoT) untuk meningkatkan efisiensi dan pelayanan kesehatan. Penelitian ini menyimpulkan bahwa perhatian utama pada pelayanan kesehatan berkelanjutan dan penerapan kerangka inovasi data dapat meningkatkan administrasi pasien. Meskipun SIMRS dan SI rumah sakit membawa manfaat besar, tantangan dalam implementasi dan pengembangan tetap menjadi fokus utama.
Perlindungan Hukum terhadap Anak sebagai Korban Tindak Pidana Kekerasan Seksual di Kota Admnistrasi Jakarta Timur
Authors: Ardianto Parlindungan Robby , Dame Panjaitan Junifer
Published: December 2023

Anak memiliki peran yang sangat penting di dalam kehidupan bilamana  seorang anak menjadi korban kejahatan, hal ini akan merusak masa depan mereka dan memperburuk generasi mereka karena begitu banyak anak-anak yang menjadi korban tindak pidana kekerasan seksual. Penelitian ini bertujuan untuk menganalisis pelaksanaan perlindungan hukum terhadap anak sebagai korban tindak pidana kekerasan seksual di DKI Jakarta serta faktor-faktor yang menjadi kendala aparat penegak hukum dalam menangani kasus kekerasan seksual terhadap anak di Kota DKI Jakarta. Jenis penelitian yang digunakan adalah penelitian yuridis empiris, dengan sifat penelitian deskriptif. Lokasi penelitian ini dilaksanakan di Kepolisian Polres Metro Jakarta Timur, Dinas Sosial serta Dinas PPAPP Kota Admistrasi Jakarta timur. Bahan hukum yang digunakan berasal dari bahan hukum primer, sekunder dan tersier dengan teknik pengumpulan data menggunakan teknik studi dokumen, observasi, dan wawancara. Teknik penentuan sampel yang digunakan adalah teknik non probability sampling dengan bentuk penerapan menggunakan teknik purposive sampling. Teknik analisis data dilakukan secara deskriptif kualitatif yang bertujuan untuk memperoleh data secara sistematis mengenai fakta-fakta suatu peristiwa yang timbul di dalam masyarakat. Hasil penelitian menunjukan bahwa perlindungan hukum terhadap anak sebagai korban tindak pidana kekerasan seksual sudah berjalan baik sesuai dengan aturan yang berlaku pada Undang-Undang Perlindungan Anak No. 35 Tahun 2014. Kemudian dalam upaya memberikan perlindungan terhadap korban tindak pidana kekerasan seksual, aparat penegak hukum serta instansi terkait menemui kendala-kendala yakni sulitnya mencari bukti bahwa benar terjadinya tindakan kekerasan seksual karena kurangnya informasi yang disampaikan oleh korban. Kemudian juga seperti ditemuinya kendala adanya keterbatasan anggaran dan kurangnya fasilitas dalam melindungi korban.
Питание при гриппе
Authors: Валентина Лазарева  , Елисеева Татьяна
Published: December 2023

Каждый год в период с декабря по февраль нас атакует вирус гриппа. Около 30% населения планеты заражаются во время эпидемии, половина из них дети до 12-ти лет. С этой патологией знаком каждый человек, только одни переносят его легко и без последствий, а у других эта болезнь протекает тяжело и с осложнениями в виде обострения хронических заболеваний.

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Promoting Scientific Exchange and Student Training Through Scientific Meetings; Insights from a Joint Virtual Undergraduate Neuroscience Conference During the COVID-19 Pandemic
Authors: Carter Bradley S , Jewett David C , Kelly Seth , Stavnezer Amy Jo
Published: December 2023

Participation in scientific conferences is a fundamental part of neuroscience and student training. Many conference opportunities have been cancelled, limited, or changed in response to the COVID-19 pandemic. This paper is a conference report from a joint virtual 2021 meeting of two regional undergraduate neuroscience conferences, the Midwest/Great Lakes Undergraduate Research Symposium in Neuroscience (mGluRs) and the Midwest Regional Neuroscience Conference (MidBrains). We discuss our conference planning logistics, benefits and challenges of the virtual conference format, student feedback on the virtual meeting, additional benefits of a joint meeting, and “take home” messages and considerations for future conferences. We hope insights from our experience can benefit future conference organizers in planning scientific conferences, both for in-person and virtual settings
The Creation of High-Resolution Brain Cross-sections for 3D Printing and Virtual Reality Applications
Authors: Minear Meredith , Rodriguez Veronica , Gellis Brandon , Krosley Alexandra
Published: December 2023

Technologies such as 3D printing and virtual/augmented reality have great potential for improving the teaching of highly spatial topics such as neuroanatomy. We created a set of 3D printed and virtual brain cross-sections using a high-resolution MRI dataset. These resources have been made freely available via online repositories. We also report a pilot study of the use of both the physical and virtual specimens in the classroom. Students completed a lab exercise where they used either the 3D printed or virtual brain sections to order a set of axial slices from dorsal to ventral. They then labeled the different structures that they found useful in determining the slices’ positions. We measured the students’ ability to localize 2D brain cross-sections before and after the lab exercise. Overall, we saw pre- to post-test increases in accuracy on a brain cross-sections task compared to a lecture-based neuroanatomy instruction.
Thermal and viscous irreversibilities in the heat exchanger of individually finned heat pipes using freon R404A as the working fluid
Authors: Nogueira Élcio
Published: December 2023

This work aims to apply a theoretical procedure to determine the performance of the heat exchanger of individually finned heat pipes used in an air conditioning system. The relevant physical quantities are defined and specified locally in the evaporator and condenser sections. The results obtained in the sections are associated with the theoretical determination of the global performance of the heat exchanger. Global theoretical results are compared with global experimental results. Thermal effectiveness, heat transfer rate, pressure drop, thermal and viscous irreversibilities, and thermodynamic Bejan number are determined at the evaporator, condenser, and heat exchanger. The relevant variables used to determine the results are the number of fins per heat pipe and rows of heat pipes. The theoretical-experimental comparison demonstrates that the localized model applied in the analysis is consistent and can be used as a design and comprehensive analysis tool for finessed heat exchangers. The performance of the heat exchanger demonstrated exceptionalness when comparing irreversibilities through the Bejan number, indicating a favorable cost-benefit ratio for the fins less than 30 and the number of heat pipes equal to 49. Bejan’s thermodynamic number, which uses results related to thermal and viscous irreversibilities, demonstrated that one should look for the relationship between thermal irreversibility versus total irreversibility and that fin numbers between 10 and 20 for heat pipes equal to 49 provide a better cost-benefit ratio. The absolute percentage errors obtained between theoretical and experimental values, for an experimental number of fins equal to 30, for the overall heat transfer rate and overall thermal effectiveness range from 2.0% to 42.1%.
Multigrid method for the solution of thermal elastohydrodynamic lubrication point contact problem with surface asperities
Authors: Awati Vishwanath B. , Obannavar Parashuram M. , Nanjaiah Mahesh Kumar
Published: December 2023

The paper presents the numerical investigation of point contact thermal elasto-hydrodynamic lubrication (EHL) with surface asperities analyzed. The effect of temperature and surface roughness on fluid film thickness is studied in detail. The governing equations comprise Reynolds, film thickness, load balance, and energy equations with appropriate boundary conditions. The second-order finite difference approximation is used to discretize the governing equations, and the resultant nonlinear system of algebraic equations is solved using the Multigrid V-cycle with full approximation scheme (FAS) technique. The multi-level multi-integration (MLMI) technique is employed to solve the film thickness equation. The obtained results are illustrated in the form of graphs and tables that are comparable with earlier findings. The film thickness profiles show dimples near the outlet region due to the temperature-viscosity wedge mechanism. Isothermal minimum film thickness is higher than the thermal minimum film thickness. Minimum film thickness is much smaller due to the slide-to-roll ratio being positive as compared to negative, whereas the behavior of central film thickness is in contrast to that of minimum film thickness.
ANALISIS PERATURAN PERJANJIAN PENGHINDARAN PAJAK BERGANDA TERHADAP PENDAPATAN INVESTASI INDONESIA
Authors: Vincent Hartanto Yusuf Timotius , Chrisdianto David , Tallane Yoan Yohana
Published: December 2023

Setiap negara memiliki asas pemajakan yang berbeda dalam memungut pajak. Hal ini menimbulkan pengenaan pajak berganda sehingga menimbulkan konflik antar negara, sehingga diperlukan perjanjian penghindaran pajak berganda untuk membuat kepastian hukum yang jelas bagi wajib pajak yang melakukan transaksi internasional sehingga dapat memberikan kenyamanan pajak bagi wajib pajak. Dengan adanya peraturan perpajakan luar negeri, maka dapat terjadi pemajakan berganda atas penghasilan yang diterima oleh wajib pajak sehingga pemerintah kedua negara harus membuat perjanjian yang mengatur akan pemajakan tersebut. Setelah melakukan analisis pada sampel, ditemukan bahwa Perjanjian Penghindaran Pajak Berganda tidak berpengaruh signifikan terdapat penanaman modal asing, namun dalam jangka panjang, P3B dapat berpengaruh terhadap penanaman modal asing karena dapat memberikan perlindungan hukum yang pasti untuk investor.  Jika dilihat dari sisi transaksi internasional tax treaty tidak terlalu berpengaruh signifikan tetapi mempermudah dalam Exchange of Information yang dapat mengurangi kasus penghindaran pajak dan membuat penghasilan pajak di Indonesia bisa meningkat.
Kata Kunci: Perjanjian Penghindaran Pajak Berganda (P3B), penanaman modal asing, pendapatan negara.
ANALISIS PENGARUH PERTUMBUHAN EKONOMI DAERAH, SIZE DAERAH DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMDA
Authors: Ilmi Muhammad Bahrul
Published: December 2023

Untuk mencapai kemandirian daerah, pemerintah daerah harus mampu mengelola sumber daya yang dimilikinya secara efisisen dan efektif. Hal tersebut dapat diwujudkan dengan kinerja keuangan pemerintahan. Kinerja keuangan merupakan salah satu tolak ukur bagi sebuah daerah dalam melihat kemampuan daerah menggali potensi yang dimiliki masing-masing daerah, yang dapat memberikan kontribusi terhadap pertumbuhan pendapatan daerah. Pertumbuhan pendapatan daerah memberikan kontribusi dalam pencapaian target sehingga memberikan pengaruh terhadap kinerja keuangan pemerintahan daerah. Kinerja keuangan pemerintah daerah merupakan cerminan keberhasilan pemerintah daerah dalam mengelola keuangan daerah tersebut. Sejak ditetapkan undang-undang mengenai otonomi daerah, setiap pemerintah daerah diwajibkan untuk mengelola keuangan. Setiap tahun, transparansi dan tanggung jawab merupakan hal yang terpenting. Pengelolaan keuangan yang baik terbukti sangat mempengaruhi kinerja keuangan suatu daerah. Metode penelitian ini menggunakan literatur review. Berdasarkan hal tersebut penelitian ini bertujuan untuk memberikan pemahaman yang lebih baik tentang faktor faktor yang mempengaruhi kinerja keuangan pemerintahan daerah, serta memberikan rekomendasi yang tepat kepada sebuah pemerintahan daerah untuk dapat meningkat kinerja keuangan pemerintahan daerahnya dimasa depan.
PENGARUH TRANSFER PRICING DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK
Authors: Jonathan Ryan , Pandu Iswanto
Published: December 2023

Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang pengaruh transfer pricing dan sales growth terhadap penghindaran pajak. Jenis penelitian yang digunakan adalah penelitian kuantitatif dan sumber data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia (BEI). Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur dalam industri otomotif yang terdaftar di BEI periode 2019-2021 dengan total 16 perusahaan dan 7 perusahaan diantaranya sebagai sampel yang telah memenuhi kriteria dalam penelitian ini. Teknik pemilihan sampel yang digunakan oleh penulis pada penelitian ini adalah dengan menggunakan metode purposive sampling. Metode analisis yang digunakan oleh penulis adalah metode analisis statistik deskriptif dan regresi linear berganda dengan melakukan pengujian secara parsial (Uji T) dan pengujian secara simultan (Uji F) melalui program aplikasi SPSS 26. Hasil penelitian ini menunjukkan bahwa secara simultan transfer pricing dan sales growth tidak adanya pengaruh signifikan terhadap penghindaran pajak. Sedangkan secara parsial, menunjukkan bahwa transfer pricing (X1) berpengaruh negatif terhadap penghindaran pajak dan sales growth (X2) berpengaruh negatif terhadap penghindaran pajak (Y).
ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN BELANJA PADA DINAS KEBUDAYAAN DAN PARIWISATA PROVINSI ACEH
Authors: Rudianto Totok , Mutia Arfiani  , Naziatun Hikmah  , Emilda Kadriyani  , Meutia Handayan
Published: December 2023

Anggaran yang telah dibuat sangat berperan positif dalam berbagai kegiatan yang ada di pemerintahan. Kinerja suatu pemerintah dinilai dan dilihat melalui anggaran yang sudah dibuat. Oleh karena itu, pengeluaran pemerintah sangat diharapkan agar pelayanan Masyarakat mendapatkan porsi yang relatif besar. Tujuan finansial tentunya memiliki keterkaitan dengan faktor anggaran belanja dan pendapatan pada setiap organisasi yang ada. Penelitian ini dilakukan dengan tujuan untuk mengetahui efektivitas dan efisiensi anggaran belanja pada Dinas Kebudayaan dan Pariwisata Provinsi Aceh periode anggaran 2018-2022. Metode analisis data yang digunakan adalah metode deskriptif kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder. Hasil penelitian untuk tingkat efektivitas pada tahun 2018-2022 keseluruhanya cukup efektif dan tingkat efisiensi dari tahun 2018-2022 keseluruhan cukup efisien. Diharapkan pada Dinas Kebudayaan dan Pariwisata Provinsi Aceh agar meningkatkan tingkat efektivitas dan efisiensi dengan memperbaiki dan mengevaluasi setiap kekurangan yang terjadi baik dari segi program dan juga anggaran
THE ROLE OF COMPANY BUSINESS STRATEGY ON SUSTAINABILITY PERFORMANCE.
Authors: Amanati Hilma Tsani , Pusparini Nandya Octanti
Published: December 2023

This research investigates the influence of business strategy as a fundamental aspect of the company on the company's involvement in non-financial performance. In general, research wants to know the role of business strategy on a company's sustainability performance. Researchers conducted separate tests on environmental, social and governance performance as aspects that build sustainability performance. The analysis was conducted on non-financial companies in the ASEAN region in 2015-2019. Research data was obtained from the Thomson Reuters Refinitiv Eikon database, and data analysis was carried out using STATA software. The test results show that business strategy has a significant positive relationship with environmental performance and social performance but has no effect on governance performance and sustainability performance.
EVALUASI IMPLEMENTASI SISTEM KEUANGAN DESA (SISKEUDES)
Authors: Tata Bangun Pramesti  , Elva Nuraina  , Nur Wahyuning Sulistyowati
Published: December 2023

Tujuan penelitian ini mengevaluasi implementasi pengelolaan keuangan desa melalui siskeudes berlandaskan Permendagri No 20 Tahun 2018 pada 10 desa di Kec. Wonoasri Kab. Madiun dengan jenis penelitian kualitatif pendekatan fenomenologi, sumber data primer melalui observasi, wawancara, dokumentasi. Hasil penelitian yaitu  implementasi siskeudes sebagai sistem pengelolaan keuangan di 10 desa Kecamatan Wonoasri Kabupaten Madiun tahapannya telah berhasil dilaksanakan sesuai permendagri No 20 Tahun 2018 dimulai dari perencanaan hingga pelaporan. Penggunaan siskeudes sebagai sistem pengelolaan keuangan sangat membantu tugas perangkat desa dan mempercepat proses kerja pengelolaan keuangan. Namun demikian, masih terdapat kekurangan dari siskeudes yaitu masih terjadi error pada sistem, jaringan internet masih lemah, beberapa desa masih ada yang kesulitan dalam pengoperasian siskeudes saat ada kendala pada sistem.
Hukum Agraria Berdasarkan Kearifan Lokal Pulau-Pulau Kecil Perbatasan dan Hukum Lingkungan Hidup Wilayah Pulau-Pulau Kecil Perbatasan
Authors: Wattimena Ricky Marthen , Uktolseja Novyta , Mantayborbir Rocky S , Kesaulya Clara
Published: December 2023

Ownership rights to land as a type of property right are very important for the state, nation, and people of Indonesia as an agrarian society which is developing towards industrial development and so on, but land is the basic life for humans. Various existing governance concepts, its validity as a basis for agrarian management must be tested again. With these actions, it is hoped that there will be synergy between agrarian issues and an environmentally based management orientation. The aim of the service is to provide legal understanding related to agrarian law based on local wisdom and environmental law in small island border areas. The Service Method is carried out in a lecture by each presenter, the presenter is given time to present the material, after that the participants are invited to ask problems or questions which are then answered in turn by the presenters according to the problem being asked. The results of this community service activity are one form of tridharma activity for educators to play a role in resolving problems that occur in the community, especially regarding Agrarian Law Based on Local Wisdom and Environmental Law on Small Border Islands through legal counseling that discusses the customary rights of customary law communities. encounters development, resulting in changes in the community's living environment.
Pharmacophore Modeling and 3D QSAR Analysis of Pyrazole3-Carbohydrazone Derivatives as Dipeptidyl Peptidase IV Inhibitors for Type II Anti-Diabetic Therapy
Authors: Sarma Pathy Krishna
Published: December 2023

This study delves into the design of promising Type II anti-diabetic agents acting as inhibitors of Dipeptidyl Peptidase-IV (DPP-IV). Given the significance of Type 2 Diabetes Mellitus (T2DM) as a prevalent metabolic disorder, the pursuit of improved therapies is essential. Leveraging 3D QSAR and pharmacophore modeling techniques, this research identifies critical structural elements pivotal to the biological efficacy of cyanopyrrolidine derivatives. The objective is to provide invaluable insights fostering the development of potent Type II anti-diabetic agents.
St. John’s wort (Hypericum perforatum) Laboratory Guidance Document
Authors:   American Botanical Council, Orhan Nilüfer
Published: December 2023

For centuries, St. John’s wort (SJW; Hypericum perforatum L., Hypericaceae) has been used as an herbal remedy for various medical conditions both externally and internally in many countries. Although it is a well-known and widely used traditional medicinal plant, concerns about its safety and herb-drug interactions caused a significant decrease in market sales starting in the early 2000s. The adulteration history of St. John’s wort (SJW) goes back to 1875 in the United States; the American Pharmaceutical Association mentioned Ascyrum stans and A. crux-andreae as the substitutes of SJW in its report on adulterations and sophistications. More recently, many Hypericum species (H. androsaemum, H. barbatum, H. crux-andreae, H. hirsutum, H. maculatum, H. montanum, H. patulum, and H. tetrapterum) and synthetic dye mixtures (E123 Amaranth, E133 Brilliant Blue, E110 Sunset Yellow, and E102 Tartrazine) are reported as adulterants of SJW. This Laboratory Guidance Document presents a review of the various analytical methods used to differentiate between authentic SJW plant, powder/extracts and ingredients containing adulterating materials. This document can be used in conjunction with the Hypericum perforatum Botanical Adulterants Bulletin published by the ABC-AHP-NCNPR Botanical Adulterants Prevention Program in 2017.
Boswellia serrata Oleogum Resins and Extracts Laboratory Guidance Document
Authors:   American Botanical Council, Orhan Nilüfer , Temiz Burak ,   Anadolu University, Ağalar Hale Gamze ,   Anadolu University, İşcan Gökalp ,   Anadolu University
Published: December 2023

Boswellia resins are described in numerous ancient texts and have been an important trade material for the civilizations located in the Arabian Peninsula and North Africa since at least the third millennium BCE. Frankincense (olibanum) is an exudate that seeps from injured bark of Boswellia species (Burseraceae). The oleogum resin obtained from Boswellia serrata is called Indian frankincense and is used in the Ayurvedic, Siddha, and Unani systems of traditional medicine. Additionally, its extracts and essential oils are used in soaps, cosmetics, foods, beverages, and incense products. This Laboratory Guidance Document aims to review the analytical methods used to authenticate natural oleogum resin from B. serrata and differentiate it from other Boswellia species, as well as other potential adulterants. This document can be used in conjunction with the B. serrata Botanical Adulterants Prevention Bulletin published by the ABC-AHP-NCNPR Botanical Adulterants Prevention Program in 2018.1 From a historical perspective, a number of oleogum resins from Boswellia species have been used interchangeably for medicinal purposes around the world, and older “olibanum” pharmacopeial monographs consider more than one species as officially acceptable. Such interchangeable use is still observed today as several Boswellia species are offered as frankincense.2,3 However, Western botanical dietary supplements and the herbal medicine markets are dominated by products labeled to contain B. serrata, irrespective of whether a formal identification of the ingredient has been performed or not. Therefore, this laboratory guidance document has been written to help laboratory analysts to find appropriate analytical methods that allow the unambiguous identification of B. serrata oleogum resin and its extracts.
Brain Re-Engineering Concept and Reimagination: Strategy for Rebranding Agriculture and Youth Engagement in Promoting Food Production
Authors: Agbugba Ikechi Kelechi
Published: December 2023

This paper explores the critical role that youths play in reshaping and advancing the agriculture sector, especially in the age of the fourth industrial revolution (4IR). The core of this discourse is the "Brain Re-Engineering and Reimagination" which seeks to foster youth engagement and agricultural entrepreneurship. This concept recognizes the need to shift from traditional perceptions of agriculture to a more dynamic, technology-driven innovative approach. It emphasizes harnessing the potential of the youth by redirecting their energy and innovative capabilities towards modernized agricultural practices. Through this, it aims to foster a generation of agripreneurs equipped to transform the agriculture sector.
Effectiveness of Pomodoro Technique on Memory Retention among Psychology Students in a University in Quezon City, Philippines
Authors: Que Chelsea Gayle L. , Adonis Louis Vergel C. , Casus Andrea Isabelle A. , Hugo Aleisa Joy D. , Sino-ag Mary Ellen L. , Tariman Julia Monique O. , Angoluan Mary Ana Seline
Published: December 2023

The Pomodoro Technique involves allocating 25 minutes to a task followed by a 5-minute break, aiming to enhance productivity. These short breaks, beneficial for memory, aid students in better-recalling information. According to Ritter (2007), the average person's mind tends to wander 15-20% of the time. Among various time management techniques, this experiment aims to determine the Pomodoro Technique's efficacy specifically for memory retention. Understanding memory's crucial role in academic performance, this study aims to address the technique's relevance to students' learning outcomes. The research experiment involves 75 participants from 1st year and 2nd year students at a university in Quezon City, Philippines; the participants were divided into experimental and control groups. The study aimed to assess the effectiveness of the Pomodoro Technique in enhancing memory retention. Time management is pivotal for students, yet procrastination persists as a challenge affecting various aspects of life. The results indicated that the technique did not yield a statistically significant effect on memory retention. It is essential to note that these findings may be influenced by factors such as time restrictions and other variables faced by both researchers and participants, warranting further exploration into the different aspects of the Pomodoro Technique’s application in academic settings.
Assessing the Quality of Health Content on Arabic Digital Platforms: Insights from Healthcare Professionals and the Public
Authors: Aleryani Arwa Y.
Published: December 2023

Fundamentally, human well-being serves as the bedrock upon which individuals can lead enriching lives and contribute positively to their communities and the global society. Most industries across the board employ social media to disseminate their offerings and facilitate customer engagement. This has also found its way into the healthcare sector, with numerous websites and social media platforms. These platforms host a wealth of health-related information and empower the public to seek out health insights that pique their interest. Given the vital nature of the healthcare sector, it becomes imperative to disseminate health information with censorship and ensure continuous monitoring and updates.

This study endeavors to explore the assessment of healthcare sector professionals, encompassing doctors, medical students, nurses, and other healthcare professionals. Additionally, it seeks to gauge the opinions of the public who frequent these online platforms. The evaluation was conducted based on various criteria derived from prior research, employing a questionnaire methodology to gather the necessary feedback. The outcomes of the evaluation yielded positive results in both participant categories. However, it is important to acknowledge that this evaluation does not include all healthcare platforms or all inquiries. This underscores the urgent need to establish controls, as stated in the study's concluding observations.
Autoestima y Obesidad en Estudiantes de la Universidad Privada San Juan Bautista Ica, 2017
Authors:   , Magallanes Mendoza Lisset Dionela
Published: December 2023

Objetivo: Identificar cómo se relaciona la autoestima y la obesidad en estudiantes de la Universidad Privada San Juan Bautista, Ica – 2017. Materiales y métodos: Investigación de tipo trasversal descriptivo correlacional y prospectivo. La propuesta investigativa asume un nivel descriptivo correlacional, de diseño No experimental, descriptivo correlacional. La población estuvo integrada por 1230 estudiantes de la casa de estudios universitarios en la Filial Ica, la muestra estuvo integrado por 70 estudiantes. Resultados: Los resultados de la hipótesis especifica 1, muestran un valor de significancia de 0.05, con un P=0,000, y un valor de Rho Spearman calculado = -0,473, en consideración a los resultados, se rechaza la hipótesis nula de independencia y se concluye que existe relación inversa como lo señala la hipótesis especifica. Con respecto a la hipótesis especifica 2; el grado de significancia es de 0,05 teniendo en cuenta que el valor de P=0,000, y un valor de Rho Spearman= -0,490, en consideración a los resultados alcanzados se rechaza la hipótesis nula y se acepta la hipótesis alterna. En referencia al supuesto 3; se obtiene un grado de significancia de 0,05, teniendo en cuenta que el valor de P=0,000, y un valor de Rho Spearman= - 0,497, en consideración a los resultados alcanzados se rechaza la hipótesis nula y se acepta la hipótesis alterna.4, se tiene que el grado de significancia es de 0,05 teniendo en cuenta que el valor de P=0,000, y un valor de Rho Spearman= -0,482, en consideración a los resultados alcanzados se rechaza la hipótesis alterna nula y se acepta la hipótesis alterna. Conclusión: El estudio demostró que existe relación inversa entre los constructos considerados en el estudio, con un valor de Rho Spearman= -0,547.
Increasing Assessment of Student Learning Outcomes in Al-Qur'an Hadith Subjects through Teaching Cognitive Strategies at Madrasah Ibtidaiyah Yasiska Kedaung, South Tangerang City
Authors: Rosfiani Okta , Zahraningtyas Firdha , Mansyuroh Lailatul , Syarifah Nanda Zakiyah , Selfiani
Published: December 2023

This research was motivated by observational data which showed that the acquisition of Al-Qur'an Hadith learning in the VB MI Yasiska Kedaung Pamulang class, learning model material that did not activate students and student learning outcomes were still low, so that Cognitive Strategy teaching was implemented which could improve the quality of learning. Among the appropriate learning models is Cognitive Strategy teaching which is carried out through Classroom Action Research. The method used is Classroom Action Research (PTK) which is carried out in two cycles. The research instruments used tests, group assignments, observations, field notes, and the results of discussions with observers. Data was obtained from research subjects, namely 24 students of Class VB MI Yasiska Kedaung Pamulang. The learning outcomes achieved by students in the second cycle achieved positive values. The average class score is 84. 83% (20) of students have reached and passed the KKM score of 70. This percentage has exceeded the target of 70% of students completing their studies. Students who were able to provide examples of reading Mim Sukun Law reached 19 or 79%. This percentage has also exceeded the target of 70% of students being able to demonstrate reading Mim Sukun Law. The results of the research can be concluded to be successful. Thus, the application of Cognitive Strategy Teaching can improve the assessment of student learning outcomes in the Al-Qur'an Hadith subject Legal material Mim Sukun class VB MI Yasiska Kedaung Pamulang South Tangerang.
Combinaciones de fungicidas para el control de la roña del manzano Venturia inaequalis (cke) Wint. en el ejido Rancho Nuevo, municipio de Arteaga, Coah
Authors: Cepeda Siller Melchor , Macías Cervantes Javier
Published: December 2023

En la República Mexicana, el cultivo del manzano se distribuye en 66,352 ha, de las cuales 50,798 ha, se encuentran en producción, lo cual representa el 77.0%; 15,554 ha están en desarrollo, lo que representa el 23.0 %. El manzano se distribuye en 20 estados entre los que destacan Chihuahua, Durango, Coahuila, Puebla y Veracruz, que aportan el 88.4% de la producción total. La producción de manzana en la República Mexicana durante 1988 fue de 450 mil toneladas. Se considera que en los próximos cinco años la producción se incre- mentará en más de 200 mil toneladas, según se desprende del número de árboles que se encuentran en desarrollo, los cuales próximamente entrarán en producción. La roña del manzano, causada por Venturia inaequalis (Cooke) Wint, produce lesiones en hojas, ramillas y frutos, donde ocasiona manchas necróticas que dan mal aspecto al fruto, lo cual demerita su calidad comercial. Esta situación acarrea daños a la fruta que llegan a ser del 80 al 100%. Para controlar esta enfermedad se hacen fuertes erogaciones por concepto de productos químicos, a fin de obtener una producción de calidad. Por otro lado, se tiene el antecedente de que algunos fungicidas, al combinarse con otros compatibles y complementarios por su espectro o modo de acción, muestran mayores posibilidades de control de la enfermedad, por tal razón en el presente trabajo se planteó el siguiente objetivo: evaluar el efecto de los fungicidas en combinaciones, y seleccionar los que presenten mejor control de la enfermedad. 

Se efectuaron 4 aplicaciones y, considerando las variables: número y peso de frutos totales, frutos sanos y enfermos, se determinó la proporción de daño por el patógeno. Sobresalieron las combinaciones Metalaxyl + Mancozeb y CGA-71818+ Mancozeb con el menor porcentaje de fruta enferma en número y peso, pero no fueron estadísticamente diferentes entre sí y del resto de combinaciones, sólo respecto al testigo, que fue el tratamiento más afectado por el patógeno
Control químico de la roña del manzano Venturia inaequalis (CKE) WINT en el ejido Rancho Nuevo, Arteaga, Coahuila.
Authors: Cepeda Siller Melchor , Hernández Castillo Francisco Daniel , Malacara S. Antonio Alejandro , Macías Hernández Humberto
Published: December 2023

La explotación del manzano (Malus domestica Borkh.), en la región de la Sierra de Arteaga, representa la mayor fuente de empleo y de ingresos para los habitantes del área; durante los últimos cinco años la producción de manzana en el municipio se ha incrementado notablemente al obtenerse una producción media de más de 42 mil toneladas anuales. 

La presencia de la enfermedad conocida como roña del manzano Venturia inaequalis, se ha manifestado a tal grado, que un 30% de la producción es afec- tada; basado en lo anterior, la presente investigación tiene como objetivo, evaluar diferentes fungicidas para el control de V. inaequalis y reducir el número de aplicaciones durante el ciclo de producción del frutal. Durante el ciclo producti- vo de 1990 se utilizó la variedad Golden Delicious, con 24 árboles seleccionados; se estableció un diseño de bloques al azar con seis tratamientos y cuatro repeticiones. Los tratamientos fueron: 1) Myclobutanil (Rally 40W 1.5G). 2) Myclobu- tanil (Rally 40W 0.75g) + Mancozeb (Dithane M-45, 20g). 3) Difenoconazole (Sco- re 1.5 c.c.). 4) Difenoconazole (Score 1.0 cc) + Zineb (Flonex Z 400 20 cc). 5) Zineb (Flonex Z 400, 40 cc), y 6) Testigo. Las dosis se mezclaron en 20 litros de agua y 2 cc. de adherente y dispersante Bionex por un litro de agua; se realizaron cuatro aplicaciones en las fechas de 3 y 28 de mayo, 20 de junio y 18 de julio. De los fungicidas aplicados individualmente el mejor fue el sistémico Difenoconazole (Score) a dosis de 1.5 cc, con 98.73% de manzanas sanas; de los productos que se aplicaron en forma de mezcla, el mejor fue el Myclobutanil (Rally 40W 0.75 g.) + Dithane M-45 (Mancozeb 20g.) con una media de 97.98% de man- zanas sanas; el producto de acción preventiva Zineb (Flonex Z 400) a dosis de 40 cc presentó 91.93% de manzanas sanas. Los productos ofrecieron un buen control al realizarse cuatro aspersiones pues se obtuvieron frutos de buena calidad.
Pntercropping for better stability in crop production in dryland watersheds
Authors: S. P. MULIK  , S. M. MORE  , S. S. DESHPANDE  , J. D. PATIL
Published: December 2023

An experiment was conducted during 1989-91 on the association of pigeonpea [Cujcvrus cajan (L.) Millsp.] as an intercrop in sunflower (Helianfl~us annuus L.) and pearl millet [Petmiseturn glaucurn (L.) Br. emend. Stuntz] in 2 : 1 row proportion in dryland watershed under farmers. management practices. The highest monetary returns (Rs 5,723ha), land-equivalent ratio (1.2.3) and benefit :cost ratio (1.24) were abtained in the intercropping system of sunflower + pigeonpea in 2 : 1 row proportion. The intercropping of pearl millet + pigeonpea in 2 : 1 row proportion was found productive but not economical (Rs 3,743ha). The sole cropping of sunflower and pigeonpea gave Rs 4,736 and Rs 4,699ha monetary returns respectively.
Weed management in pigeonpea (Cajanus cajan)-sesame (Sesamum indicum) intercropping system in Vindhyan red-loam tract of eastern Uttar Pradesh
Authors: A. K. SINGH  , R.P. SINGH  , R. A. SINGH
Published: December 2023

A field experiment was conducted during the rainy seasons of 1989 and 1990 to find out the suitable weed-control measures and intercrop population pressure of sesame (Sesame indicum L.) in pigeonpea [Cajanus cajan (L..) Millsp.] + sesame intercropping system. ?he major weeds of experimental field were Eleusine indica 6.)Gaertn. (20%), Digitaria ciliaris (Retz.) Koeler (18%). Cyperus rotundas L. (20%) and C. iria L. (18%). Pigeonpea intercropped with 100% sesame had the maximum weed-smothering efficiency (36.4%), followed by pigeonpea +75% sesame intercropping system (29.4%). Pigeonpea intercropped with 75% population of sesame was most advantageous over sole crop (46%) and resulted in the maximum pigeonpea-equivalent yield (15.44 qha). Amongst the weed-control treatments, hand-weeding twice at 20 and 40 days after sowing was most effective in minimizing the weed growth, followed by fluchloralin @ 1.0 kgha. Ihe interaction of cropping system and weed-control methcds showed the superiority of pigeonpea + 75% sesame intercropping system in combination with hand-weeding twice at 20 and 40 days after sowing, which was comparable to fluchloralin Q 1.0 kgha in the same intercropping system and pigeonpea + 100% sesame intercropping system with 2 hand-weedings.