bluuebunny/crossref_metadata_2025 huggingface dataset:
Visual metaphor in commercial ad: effectiveness or failure?
Authors: Kravchenko Natalya , Yudenko Oleksandr
Published: February 2023

Based on the modern approaches to the study of multimodal pragmatics, this study focuses on its new facet, identifying the correlation between cognitive and pragmatic features of visual metaphor with reference to visual grammatical analysis and Optimal Innovation Hypothesis added by explanatory tools of the conceptual blending Theory and Relevance Theory along with cooperative principle. The purpose of the article is to analyze the visual message of commercial advertising while assessing its successfulness / failure in accordance with the sequentially applied criteria of “the level of metaphorical polysemanticity and ambiguity”, “the availability of the relevant context of interpretation”, “the level of optimal innovativeness”. The paper reached four principal results. First. The visual metaphor flouts one or few cooperatіve maxims, which triggers discursive implicature. Second. Depending on the level of implicitness and polysemanticity of the visual metaphor, the result of the maxim flouting can be both implicature and explicature. If the inference of the implicature is intended by an advertising message, but requires excessive efforts to process visual information in lack of relevant context, the level of the metaphor interpretation remains explicature. Third. “Explicature” and “implicature” levels of visual metaphor interpretation are associated with different stages of blending processes. Inference of discursive implicature, which constitutes the intended meaning of the metaphor, coincides with the stage of the blend elaboration; Fourth. Depending on the balance between the level of familiarity and innovativeness, the components of a visual metaphor can be ranked on the scale of “attractiveness” for the target client—from optimally innovative to pure innovative devices.
Subjectivity in metaphor translation: a case for Russian translation of English metaphors of depressive emotions
Authors: Vakhovska Olga
Published: February 2023

This paper focuses on the theoretical concept of subjectivity in the translation of metaphors of depressive emotions in W. Styron’s Darkness visible: A memoir of madness into Russian. In his memoir, the author interprets his emotions and names them via metaphors; these interpretations are driven by images in the author’s mind. An image-driven interpretation in translation is a creative act of ascribing a meaning to a word in the source language and of finding a word to capture this meaning in the target language. This act is driven by images ‘drawn’ in the translator’s mind. Mental images as non-propositional objects in the mind are verbalized by words of languages based on propositional structures. This entails semantic losses to translation, minimized by finding words in the target language that make optimal descriptions for the author’s mental images. This paper suggests a hypothesis that metaphor translation is based on their interpretations driven by the translator’s mental images. The theoretical framework of study treats metaphor translation in terms of optimality rather than accuracy of translation. The article uses the subjectivity argument to show that mental images are the translator’s but not the author’s. Subjectivity locks the translator into their own experiences and consequently makes impossible a full compliance of translator’s and the author’s shared phenomenal consciousness. An empirical analysis of metaphorical creativity based on E. Menikov's translation of W. Styron's metaphors of depressive emotions shows that Russian translation often lacks the images that the author uses as the basis for English creative metaphors: on the one hand, the translator's interpretation is conditioned by images that differ from the author's, on the other, some of the author's images are missing from the translation. According to the embodied mind theory, in translation of metaphorical concepts, the degree of creativity is the smallest for conveying universal metaphors and the highest for conveying their contextual variants. The obtained results and conclusions will contribute to the understanding of creativity in the translation of unconventional metaphors.
Innovator of Reformation Studies: Subject Matter and Style in the Works of Yu. Golubkin
Authors: Karikov Serhiy , Pidhorodetska Inna
Published: February 2023

The article outlines the range of problems in the history of the Reformation explored in the oeuvre of the outstanding medievalist Yuri Golubkin. Golubkin authored more than 90 academic and popular works on medieval and early modern history. He was particularly interested in the writings of Martin Luther and in Luther’s participation in the events of the Reformation. The study employs the historical-typological, historicalgenetic, and historical-comparative methods and is based on the principles of historicism and objectivity. Its originality lies in identifying the main avenues of the study of the Reformation in the work of Yu. Golubkin and in defining the principal phases of his evolution as a scholar. The authors argue that the first phase (1970s–1980s) was marked by a focus on the socio-political views of Martin Luther and his participation in the early bourgeois revolution in Germany, while in the second phase (1990s–2000s) Golubkin was primarily interested in the formation of Luther’s religious beliefs and his participation in the creation of the Evangelical Church. The scholar’s articles and translations are notable for their distinctive style, characterized by expressiveness and wide use of metaphor, epithet, and idiom. The authors further suggest that translation of Luther’s main works was central to Golubkin’s research trajectory. The need to engage with Golubkin’s innovative approach to Martin Luther’s life and work determines the prospects for further exploration of the historian’s oeuvre as a significant contribution to Reformation studies.
The Origin and Formation of the Image of the Goddess Athena within the Olympian Pantheon
Authors: Semybratska Anastasiia
Published: February 2023

The article considers the formation of the image of the goddess Athena as a member of the Olympian pantheon of gods. It should be noted that many aspects of ancient Greek religion and mythology still remain controversial. In particular, while the historiographical tradition has dwelled in relative detail on the cult of the goddess Athena and the Panathenaea, the essential origins of her image and theonym remain less studied and open to question. However, the investigation of this issue can help trace the transformation of the image of the goddess and determine her role and place among the Olympian gods. Analysis of the sources suggests that the image of the goddess Athena is quite ancient and dates back to the Cretan-Mycenaean era, while the theonym itself, according to linguistic analysis, is of Indo-European origin. Already in the Mycenaean period, the goddess was well known to the ancient Greek population; cities were named after her. The sources show an essential affinity between the image of the goddess Athena and the Minoan supreme female deity – here one can cite in particular the traces of zoomorphism in descriptions of her appearance and her association with the aegis – goat-skin shield. Statues depicting a goddess holding snakes have also been found in Crete, and most Greek myths register a close connection between Athena and snakes. This becomes more convincing when we consider the functional similarity between the Minoan deity and Athena proper. Further, the author offers an archetype analysis of the image of the goddess, highlighting such archetypes as the warrior, patroness of women’s and men’s crafts, and the personification of wisdom. Archetype analysis plays a supporting role in the article, making it possible to investigate the evolution of the functional characteristics of the goddess. Thus we can say that, although the theonym of the goddess is of Indo-European origin, the essential roots of her image go back to the Minoan religion.
Chersonesos “Barracks”: A Large Urban Estate of the 1st - 3rd Centuries AD
Authors: Dyachkov Serhiy
Published: February 2023

In 1993-1999, a joint expedition of Kharkiv State University and the Tauric Chersonesos National Preserve carried out a study of the “barracks” — an extensive architectural and archaeological complex within the boundaries of the Chersonesos city-site. This group of buildings and other structures with a total area of over 500 square meters is located near a 4th-century BC city gate and the sixteenth curtain wall. In the first centuries AD, a large economic and residential complex arose and functioned here. The area of the “Barracks Center” and Room 38 accommodated an atrium. Production facilities were located in the northern and eastern part of the “barracks” on the site of medieval rooms. In Roman times, two cisterns were cut into the rock on the site of Rooms 35 and 36, and a press platform with a large lever stone was constructed. Thus, the structural remains, stratigraphic features, and artifacts found in the area of Rooms 35 and 36 all indicate that a fairly powerful winery operated in the northern part of the “barracks” during the 1st to 3rd centuries. The filling of the winery cisterns yielded a rich collection of red-lacquered pottery of the 1st to 3rd centuries, which is extremely rarely found in such amounts in the complexes of Chersonesos. The finds illustrate the great diversity of ceramic wares used in Chersonesos. Imported vessels predominate. Fragments of an oinophore from the city of Knidus in Asia Minor, for example, are of considerable interest. Most similar oinophores from the Eastern Mediterranean date to the 2nd century AD, as do most of the ceramic imports from Knidus to the Northern Black Sea coast. Epigraphic and anepigraphic stamps on red slip plates represent a special subset of finds. In Roman times, the estate included a home sanctuary. This is evidenced by the finds of a fluted limestone column, a damaged female sculpture, fragments of a frieze-free entablature, and copious remnants of polychrome plaster. Rare finds include a ring with a gem of Athena and an elegant miniature pendant made of Egyptian faience, which depicts Cybele or Isis on a throne. Excavations of the “barracks” show that in the first centuries AD there was a significant change in the functional purpose of the port area of Chersonesos. Numerous immigrants from the Balkan and Anatolian provinces of the Roman Empire appeared among the city’s inhabitants. The changes in the social and ethnic makeup of the local population should be connected with the prolonged presence of a Roman garrison in the city citadel.
Ngā ritenga pai: Māori and Modernity in the 1850s
Authors: Paterson Lachy
Published: February 2023

Modernity and education have always been a double-edged sword for Māori. On the one hand Māori have embraced and co-opted new knowledge since encountering and engaging with missionaries, traders, officials and school teachers, but this pursuit has also entailed engagement with institutions that have imperilled their reo, mana, and tikanga. One could argue that this is as true now within what is termed the “mainstream” education system as it was in its earlier missionary and colonial antecedents. Hēnare Wiremu Taratoa was a product of the missionary education system. This essay explores a number of his late-1850s writings on the schooling he experienced, and his ideas on the value of education and modernity.
“This is an appeal to you”: land and identity at the Taieri Native Reserve
Authors: Wanhalla Angela
Published: February 2023

In December 1892, thirteen residents of the Taieri Native Reserve in Otago signed and sent a letter, comprised of just a few lines, to the Native Minister, Alfred Jerome Cadman. Sadly, the original letter in te reo Māori has been lost, with only the English translation now held at Wellington’s Archives New Zealand office.
“To His Majesty, King Edward the Seventh”
Authors: Eketone Anaru
Published: February 2023

At the turn of the twentieth century, Māori had given up the gun and turned to politics and petitions to Parliament to get resolution for the unjust, often illegal actions of the Crown. This essay discusses the evolution of a petition from Māori in the early twentieth century, which was originally addressed to King Edward VII, outlining a number of grievances with the settler government regarding their treatment of Māori in violation of guarantees made under the Treaty of Waitangi.
Te Waiata ‘Kiwi Weka’—More Than Just a Song To Me
Authors: Rewi Tangiwai
Published: February 2023

With Japan and America entering World War Two late, New Zealand became a US staging post with thousands of their military personnel stationed in various locations, mainly in the North Island. This essay explores a particular waiata, Kiwi Weka, allowing readers a glimpse into the Maaori world in the Waikato during World War Two. In doing so, it reveals relationships between Maaori and overseas servicemen, the economic and social circumstances of the times and the ongoing influence on Waikato Maaori into the 1960s through to today.
Bloody Woman
Authors: Cook Helena
Published: February 2023

Bloody Woman is Lana Lopesi’s exploration of identity: of what it means to be Sāmoan, of the diaspora and a woman. Her essays cover an extensive range of issues, from representations of brown joy, to abortion, to the Teine Sā, but the common thread that binds her writing together is bodies; specifically, what it is like for Lopesi to exist in a brown Sāmoan female body in Aotearoa New Zealand.
No Other Place to Stand: An Anthology of Climate Change Poetry from Aotearoa New Zealand
Authors: Forlong Jay
Published: February 2023

‘All I can do is write’: The second poem of this landmark collection, contributed by Dinah Hawken, includes toward its close this short, innocuous-seeming line. It is in many ways a small thing to write, the poet suggests.
Toi Tū Toi Ora: Contemporary Māori Art
Authors: Rose Hanahiva
Published: February 2023

Toi Tū Toi Ora: Contemporary Māori Art was published in March 2022, nearly a year after the exhibition of the same name closed following a five month run at Auckland Art Gallery Toi o Tāmaki.
Analysis of Factors Contributing to Treatment Success among Tuberculosis Patients: Cross-Sectional Study in Semarang, Indonesia
Authors: Rakhmawati Nur Dian , Saefurrohim Muhamad Zakki , Warsono Warsono
Published: February 2023

The success rate of TB treatment in Semarang City in 2021 will reach 81.15%. Patients recovered reached 20.20%. Complete Treatment reached 60.95%. Failed treatment 0.15%. Patients Died reached 5.96%. Treatment dropout (lost to follow-up) reached 12.43%. Not evaluated/moved reached 0.31%. This study aims to identify the factors that contribute to the success of TB treatment. This study used secondary data sourced from the Semarang City Tuberculosis Information System (SITB) which was recorded regularly during 2021-2022. 4,627 TB patients who had minimally complete variables were entered into univariate analysis, crosstabulation and binary logistic regression. The results of the multivariate analysis showed a joint relationship between the factors that contributed to the success of TB treatment. Negative DM Status (AOR = 1.33; CI95% = 1.092-1.619), Standard Treatment Status (AOR = 1.767; CI95% = 1.235-2.529), Type Puskesmas Health Facility (AOR=3.778; CI95%=3.114-4.582), New Patients Based on Previous Treatment History (AOR = 1.592; 95% CI = 1.263-2.007) with Nagelkerke R Square = 13.2%. TB treatment success strategies in Semarang City need to be improved.
The Effectiveness of Slimber Ice Against Thirst Intensity In Hemodialysis Patients With Chronic Kidney Disease
Authors: Saranga Jenita Laurensia , Sandi Serlina , Wirmando Wirmando , Tola'ba Yuliana , Ghae Sandy Setiawan , Wulandari Cantika , Panjaya Anita
Published: February 2023

Chronic Kidney Disease (CKD) is a progressive & irreversible impairment of kidney function. The replacement therapy in CKD that is widely chosen is hemodialysis. CKD patients undergoing hemodialysis should limit fluid intake during dialysis so that excess fluid does not occur, but the result of fluid restriction will trigger the onset of thirst so patients are less likely to adhere to the fluid intake diet. Slimber ice is an intervention of choice in the management of thirst. This study aims to analyze the effect slimber-ice against thirst intensity in hemodialysis patients with CKD at Stella Maris Hospital Makassar. The type of research used is Pre-Experimental with One Group Pre-Post Test Design. Sampling using the Non-Probability Sampling method with the Consecutive Sampling technique with a total sample of 40 respondents. This study provided intervention in hemodialysis patients with CKD in the form of slimber-ice. The implementation of the intervention begins with a Pre-Test (measurement of thirst intensity) using the Visual Analogue Scale (VAS) instrument, then giving slimber-ice for 5 weeks (2x a week) then a Post-Test is carried out. The results of the study described the majority of respondents aged 56-65 years, namely 15 respondents (37,5%), male gender 29 respondents (72,5%), high school last education 28 respondents (70%), & employment status was not working 22 respondents (55%), then the intensity of thirst before the intervention of the majority of moderate thirst was 29 respondents (72,5%) & after the majority of mild thirst 33 respondents (82,5%). Wilcoxon test analysis was obtained p = 0.000 ˂ α = 0.05 so that there was a significant effect slimber-ice agains thirst intensity in hemodialysis patients with CKD. Researchers recommend slimber-ice as one of the self-interventions in restraining thirst to prevent an imbalance of body fluids due to overhydration.
Literature Review: Patient Services Family-Based Hypertension
Authors: Asih Fajar Tri , Triyanto Endang , Kusumawardani Lita Heni
Published: February 2023

A healthy family or not using several indicators or markers, in the framework of implementing the Healthy Indonesia Program it has been agreed that there are 12 indicators for family health status markers. With very low coverage, families with family members suffering from hypertension and not being treated regularly are certainly a problem for other family members and the patient himself. The flow of searching for articles uses the PRISMA (Preferred Reporting Items for Literature Reviews and Meta-Analyses) method which begins with collecting articles according to keywords from the various databases used. After that, a check is made for duplicate titles, and the same title is eliminated from the article search process. The search is continued by eliminating articles that have irrelevant titles to the topics to be reviewed. The results of the selection of selected articles were 7 articles. This condition becomes a reference for local governments at both the district and provincial levels to provide appropriate interventions as a solution to these health problems. The goal of achieving this health status is to become a benchmark for the central government to see the success of the health programs that have been implemented so far. public health services as the spearhead of PISPK implementation are required to be able to run the PISPK program thoroughly and cover all areas in the working area of the public health services. Community health center activities through home visits did not end with data collection but continued when carrying out interventions for residents who have health problems. PISPK's further intervention is very important to do in improving the Healthy Family Index. Research results should be disseminated at the Community Health Center to improve public health nursing services.
Family's experience in care patients of end stage kidney disease: Scoping review
Authors: Sulastri Weni , Erawati Meira , Lestari Dewi , Lasmadasari Novi , Pratiwi Annisa , Leni Mery Mirna
Published: February 2023

Patient caregivers have an important role during and after hemodialysis. caregivers experience barriers and have an impact on bio-psycho-socio-spiritual when providing care. The objective of this study is to summarise the results of several previous studies that provide an overview of the family's experience in care for patients with end-stage kidney disease. This scoping review is a search of electronic databases, Google scholar, ScienceDirect, PubMed, dan research gate. Research (Chronic kidney disease OR chronic kidney disease) AND ('caregiver/psychology' OR caregiver) AND (mental health OR support OR social OR economic OR environmental OR education OR program OR strategy OR services OR care services OR support services. Research from five articles shows that the experience of caregivers caring for patients with the end-stage renal disease over a long period of time has a bio-psycho-socio-spiritual and financial impact on caregivers. Caregivers need support from other families regarding social, physical, psychological, spiritual and economic health that must be met to continue to optimally care for family members who suffer from end-stage kidney disease.
Influecing Factors Reccurence of Adult Asthma
Authors: Rahayu Novita Sri , Widaryati Widaryati
Published: February 2023

Asthma is not contagious but this disease includes high morbidity and mortality in severe cases. Asthma can relapse with severe asthma exacerbations associated with loss of asthma control. So it is important to know the influencing factors in order to control the recurrence. The purpose of this study is to find out what factors affect recurrence in adult asthma sufferers, through researching literature on the phenomenon of adult asthma recurrence. The research method using literature search is carried out through google scholar and PubMed. The keywords used in adult asthma and recurrence factor. The search was carried out from 2017-2022, and 4 journals were reviewed which had been selected using PRISMA diagrams and were tested for feasibility using JBI critical appraisal. The results of 4 journals that have been analyzed show that the factors that affect recurrence in adult asthma patients are influenced by dust, airway infestation, weather changes, cigarette smoke, exercise, stress, anxiety and pregnancy. It is hoped that the results of this study for patients can be used as supporting information in controlling recurrences, and for nurses, it can be used as a reference for health education in asthma sufferers to prevent asthma recurrences.
Failure of a Popular Legislative Candidate: a Case Study in Rias Village
Authors: Akmal M. , Amin Khairul , Halik Halik
Published: February 2023

This study aims to describe the failure of the legislative candidate in the 2019 election in Rias village, Toboali District, Southern Bangka Regency, Bangka Belitung Islands Province. This study is based on the fact that Rias village is one of the villages that has a very large number of fixed voters, even the largest in the Southern Bangka district. However, despite a large number of voters, there is still not a single member of the community of Rias Village who has succeeded in becoming a legislative councilor. This study focuses on two key points: how communities perceive candidates' failures and what factors contribute to their failure. The method used in this study is a qualitative one with a descriptive approach, with data obtained from in-depth interviews. The study shows that there are five factors that cause the failure of popular legislative candidates in Rias Village, i.e., political constellation, public political behavior, political actors, successful teams, and political costs. The community also had a notion that the same thing happened as a factor in the failure of a legislative candidate in Rias Village.
THE STRATEGY OF #METOO MOVEMENT TO FIGHT FOR THE RIGHTS OF THE VICTIMS OF SEXUAL HARASSMENT IN SOUTH KOREA
Authors: Saraswati Yana Dwifa , Rijal Najamuddin Khairur , Deniar Shannaz Mutiara
Published: February 2023

This study discusses the adoption of the #MeToo Movement in South Korea in 2018 as one of the movements to reduce the problem of sexual harassment that still occurs in South Korea. The number of cases of sexual harassment in South Korea is still high this is due to the culture they still follow which then hinders any resolution or reduction of the number of cases of sexual harassment. This study uses a qualitative-descriptive research method, with data collection from a literature study. This study then discusses the strategies used by this movement with the aim of fighting for the rights of victims that have been taken for a long time. The results of the study found that the #MeToo Movement used a strategy of visibility and audibility in the concept of global civil society to voice the voices of victims and the aspirations of their supporters so that there would be beneficial changes for victims. The strategy of visibility and audibility is used so that their voices can be seen and heard directly by the community and the government.Penelitian ini membahas diadopsinya gerakan #MeToo di Korea Selatan pada tahun 2018 sebagai salah satu gerakan untuk mengurangi permasalahan pelecehan seksual yang masih banyak terjadi di Korea Selatan. Angka kasus pelecehan seksual di Korea Selatan masih tinggi hal ini disebabkan oleh budaya yang masih mereka ikuti yang kemudian menghambat adanya penyelesaian atau pengurangan terhadap angka kasus pelecehan seksual. Penelitian ini menggunakan metode penelitian kualitatif-deskriptif, dengan pengumpulan data studi kepustakaan. Penelitian ini kemudian mendiskusikan bagaimana strategi yang digunakan oleh gerakan ini dengan tujuan untuk memperjuangkan hak-hak korban. Hasil penelitian menemukan Gerakan #MeToo menggunakan strategi visibility dan audibility dalam konsep global civil society untuk menyuarakan suara korban dan aspirasi para pendukung agar adanya perubahan yang menguntungkan bagi korban. Strategi visibility dan audibility digunakan agar suara mereka dapat dilihat dan didengar secara langsung oleh masyarakat maupun pemerintah.
Coğrafi bilgi sistemleri ve analitik hiyerarşi prosesi kullanarak Mersin ilinde otomatik meteoroloji gözlem istasyonu yer seçimi
Authors: BÜNYAN ÜNEL Fatma , KUŞAK Lütfiye , YAKAR Murat , DOĞAN Hakan
Published: February 2023

Türkiye coğrafi konumundan dolayı birbirinden farklı iklim koşullarını içermektedir. Küresel ısınma nedeni ile iklim kuşakları bölgelerinde değişikliklerin olduğu varsayılmaktadır. İklim kuşağı haritasının hazırlanması, en az 30 yıllık veriler ile mümkün olabilmektedir. Bu nedenle iklim ve hava durumunun belirlenmesinde öncelikli işlem gözlem yapmaktır. Gözlem verileri için yeterli sayıda ve uygun dağılımda nitelikli veri toplayan meteorolojik istasyonlara ihtiyaç vardır. Mersin ili sınırları içerisinde 34 adet Otomatik Meteoroloji Gözlem İstasyonu (OMGİ) bulunmaktadır. Bu çalışmanın amacı, yeni kurulacak olan istasyonlar için en uygun yer seçiminin yapılmasıdır. Mersin ili, denizden sıfır metre yükseklik ile başlayıp yaklaşık üç bin metre yüksekliğe kadar çıkan bir topoğrafik yapıya sahiptir. Yükseklik farkları; sıcaklık, basınç, nem, yağış ve rüzgâr gibi iklim elemanlarının değişimine neden olmaktadır. Bu durum Mersin ilinde aynı anda farklı iklim özelliklerinin görülebilmesini sağlamaktadır. İklim elemanlarını etkileyen diğer faktörler arasında ise konum, bitki örtüsü ve denize uzaklık gibi kriterler yer almaktadır. Bu çalışmada iklim elemanlarını etkileyen faktörler, arazi kullanımları ve mevcut istasyonlar olmak üzere üç ana kriter ele alınmıştır. Coğrafi Bilgi Sistemleri (CBS) yazılımı yardımıyla kriter verileri analiz edilmiş ve puan verilmiştir. Kriterlerin Analitik Hiyerarşi Prosesi (AHP) yöntemi ile ağırlıkları hesaplanmıştır. OMGİ yer seçimi haritası uygunluk derecesine göre elde edilmiş ve uygun olan alanlarda toplam 17 yeni istasyon noktası önerilmiştir.
CBS destekli nominal taşınmaz değer haritasının 3 boyutlu sunumu: Berlin Eyaleti örneği
Authors: KAYALIK Mert , POLAT Zeynel Abidin
Published: February 2023

Taşınmazlar, sahip olduğu ekonomik potansiyelden dolayı sürekli verginin konusu olmuştur. Dolayısıyla hem ülke ekonomisi hem de yerel yönetimlerin önemli bir gelir kaynağını oluşturmaktadır. Doğru ve adil bir vergi bedeli için taşınmazın güncel değerinin belirlenmesi gerekmektedir. Bu ihtiyaç duyulan değer, ancak doğru ve tarafsız bir şekilde yapılan taşınmaz değerleme süreçleriyle belirlenebilir. Literatürde taşınmaz değerleme yöntemleri ‘‘geleneksel’’, ‘‘modern’’ ve ‘‘istatistiki’’ yöntemler şeklinde üç gruba ayrılmıştır. Geleneksel yöntemler (ör. Gelir, emsal, maliyet yöntemleri) tekil değerleme çalışmalarında kullanılırken; modern (ör. Yapay sinir ağları, bulanık mantık, mekânsal analiz) ve istatistiki yöntemler (ör. Çoklu regresyon, nominal, hedonik yöntemler) toplu değerleme süreçlerinde kullanılmaktadır. Bu uygulamada özellikle taşınmaz yoğunluğunun fazla olduğu bölgelerde toplu değerlemeye imkân veren istatistiksel tabanlı nominal değerleme yöntemi kullanılmıştır. Bu bağlamda çalışma, Almanya’nın Berlin eyaletinde bulunan 1460 hektarlık bir alanda 12 farklı mekânsal faktör ile yürütülmüştür. Belirlenen 12 faktör Analitik Hiyerarşi Yöntemi (AHY) ile ağırlıklandırılmıştır. Ayrıca yapılan toplu değerlemenin sürdürülebilir ve güncellenebilir olması ve 3B haritalandırılması için CBS’den faydalanılmıştır. 3. boyutun çalışmaya dahil edilmesi ile, bölgede hangi değer aralığından ne kadar taşınmazın olduğu net şekilde görülebilmektedir. Bu sayede karar vericiler için daha kolay yönetilebilir bir veri sağlanırken, vatandaş için daha anlaşılır bir bilgi sunulmaktadır.
İdari yargıda yol fazlalıklarının belediye lehine kullanımı gerekçesiyle iptal edilmiş imar uygulamalarında çözüm önerisi
Authors: ÇEPNİ Murat Selim
Published: February 2023

İmar planı uygulamalarında, kapanan yol fazlalıklarının belediye adına arazi ve arsa düzenlemesine (AAD) alınması, idari yargı tarafından hukuka uygun görülmemiştir. Yerleşik Danıştay görüşüne rağmen ihdas edilen yol fazlalıkları arsa düzenlemelerine alınmış ve çözümleyici hisse olarak maliklere satılmıştır. En yaygın AAD iptali gerekçesi de bu şekilde oluşmuştur. Yol fazlalıklarından belediyesi adına tescil edilen hisselerin satışı, imar uygulamasının başarısına katkı sağlasa da iptal kararı sonrası geri dönüşüm işlemleri zorlaşmakta, pek çok durumda imkânsız hale gelmektedir. Geri dönüşüm işlemlerinin çıkmaza girmesi çok sayıda imar uygulamasını ilgilendiren önemli bir sorundur ve imar sürecinin akim kalması hem paydaşların hem de kamunun zararınadır. İmar Kanununa 2020 yılında eklenen bir fıkra ise geri dönüşüm işlemlerinde fiili ve hukuki imkânsızlık durumunda anlaşma ya da bedel ile denkleşme şeklinde bir usul tanımlamaktadır. Yasa metnindeki tanımın kapanan yol fazlalıklarından elde edilen hisselerin satışını da kapsadığı ve böylelikle önemli bir sorunun aşılabileceği düşünülmektedir. Bu çalışmada sunulan öneri, yol fazlalıklarının geri dönüşememesi dolaysıyla malikler aleyhine oluşan farkın bedel ile telafisidir. Yöntem, geri dönüşüm sonrası yeniden yapılmış ve idari yargılama süreci tekrar başlamış bir imar uygulamasında kullanılmış, hem birinci hem de ikinci idari yargıda hukuka uygun bulunmuştur.
Taşınır ve taşınmaz kültür varlıklarının yeni nesil LiDAR sensörlü tablet bilgisayar ile belgelenmesi
Authors: YURTSEVER Adem
Published: February 2023

Son yıllarda gelişen teknolojiye bağlı olarak tablet bilgisayarlarda hızlı bir gelişim ve dönüşüm yaşanmaktadır. Teknolojik gelişmeler bu bilgisayarlara yeni ve farklı özellikler kazandırmaktadır. Bu yeni ve farklı özelliklerden biri de LiDAR sensöre sahip tablet bilgisayarlardır. LiDAR (Light Detection and Ranging), ışık tespiti ile uzaklık algılayan yeni nesil bir teknolojinin adıdır. Arkeolojik alanlarda LiDAR belgelemenin yapıldığı önemli çalışmalar vardır ve bu çalışmalarda büyük ölçekteki yapılar uzun soluklu tarama işleminin ardından çalışılabilmiştir. Özellikle taşınmaz kültür varlığı olan Roma Dönemi büyük ölçekli yapılarının LiDAR ile taranması sayesinde hata payı çok az olan ölçüler elde edilmiş, bunun sonucunda oldukça başarılı yayınlar ortaya çıkmıştır. LiDAR teknolojisinin tablet bilgisayar ile buluşması ile uzun ve zahmetli bir belgeleme sürecinin yerine bu teknoloji sayesinde çok daha kısa sürede ve çok daha başarılı sonuçlar doğurabileceği fikri doğmuştur. Bu çalışmada arkeolojik bir kazı alanı, kazı alanındaki ve farklı bir alandaki taşınmaz kültür varlığı, arkeolojik küçük buluntu örnekleri LiDAR sensörlü tablet bilgisayar (iPad Pro) ile belgelenmiştir. Bu belgelemenin sonuçları, söz konusu teknolojinin faydaları ve eksik kalan kısımları ilk defa bu çalışmada sunulacaktır.
Features of Snow Cover Distribution in Rudny Altai Forest Plantations
Authors:   A.N. Bukeikhan Kazakh Research Institute of Forestry and Agroforestry LLP, 58 Kirov St., Shchuchinsk 021704, Republic of Kazakhstan, Kalachev A. , Okanov K. , Rogovsky S.
Published: February 2023

The article presents the results of examining the formation and peculiarities of snow cover in fir plantations compared to open shrubland in the conditions of Southwestern Altai obtained during 2020-2021 snow period. The forest stand affects snow distribution and characteristics in fir woods by capturing snow with tree crowns, snow accumulation around crown perimeter and, as a result, leads to the formation of near-trunk snowdrifts, in their turn facilitating higher snow accumulation among trees and at forest edges. The maximum snow cover thickness in fir woods ranged from 80 cm (under crowns) to 150 cm (among trees and along forest edges). In the open (control) zone, snow distribution appeared more homogenous – from 126 to 135 cm. During the period of maximum snow accumulation, snow density in fir plantations ranged from 0.19 to 0.26 g/cm3; and, from 0.24 to 0.29 g/cm3 in the control zone. Snow cover humidity likewise demonstrated significant differences between fir plantations and control site, and amounted to 258.3±13.47 mm and 279.7±12.80 mm, respectively. Whereas in the control (overgrown) zone the complete snow cover melting ended in the second 10-day period of April, in fir woods it finished in the second 10-day period of May. The research findings suggest that fir plantations in river catchment areas boost winter precipitation retention and slow down its loss resulting in more uniform water transition into subsurface runoff and longer period of river water replenishment.
Pengaruh Tingkat Non Performing Loan dan Tingkat Kecukupan Modal Terhadap Tingkat Profitabilitas
Authors: Ardianti Dina , Helliana
Published: February 2023

Abstract. The increase and decrease in the profitability of banking businesses will have anneffect on the economy of the nation because banks are critical institutions for a country's ability to enable economic activities, changes in the profitability of banking firms will haveean impact onnthe national economy. This study was conducted to examine how capital adequacy and nonperforminglloans impact the profitability of banking businesses listed on the Indonesia Stock Exchange. The research approach used the descriptive method supplemented with quantitative data analysis tools. The population of the research is made up of banking firms that were listedd on the Indonesia StockkExchange between 2017 and 2021. The ssampling approach used in this study was purposeful samplingg, which is a sample strategy based on specific criteria. The study's sample consisted of thirteen financial institutions.Secondary data is what was used.Data gathering method by documentation method. Multiple linear regression analysis is the method of data analysis. Results of statistical tests indicate that Non-performing loans and insufficient capital have a significant negative impact on profitability. It is obvious that capital sufficiency and non-performing loans are both important affect bank profitability. For banking organizations to reduce the amount of idle cash by streamlining the capital that can be used for lending.

Abstrak. Bank merupakan lembaga penting sebagai lembaga untuk memperlancar kegitan perekonomian, naik turunnya profitabilitas perusahaan perbankan akan berdampak pada perekonomian negara. Berdasarkan temuan tersebut, penelitian ini dilakukanguna mengetahui dampak kredit bermasalah dari tahun 2017 hingga 2021, dampak kredit bermasalah dan kecukupan modal terhadap profitabilitas lembaga perbankan publik swasta yang  tercatat di Bursa Efek Indonesia. Pendekatan deskriptif kuantitatif diterapkan dalam penelitian ini. Ukuran sampel penelitian ini tidak terbatas. 13 dan 5 periode (65 sampel) perusahaan perbankan. Informasi yang digunakan adalah data sekunder.Teknik pengumpulan data yang digunakan yaitu dokumentasi. Analisis data menggunakan Analisis regresi linier berganda. Berdasarkan hasil analisis Kredit bermasalah (NPL) dan modal yang tidak mencukupi berdampak besar dan negatif terhadap profitabilitas. Kredit bermasalah (NPL) dan kecukupan modaldapat menurunkan nilai profitabilitas bank. Perusahaan harus menjaga jumlah kredit bermasalah dan mengefektifkan permodalan yang mungkin digunakan untuk penyaluran kredit agar dana yang menganggur tidak berlebihan.
Pengaruh Kontribusi PBB-P2 dan BPHTB terhadap Pertumbuhan Pendapatan Asli Daerah Kota Bandung Periode Tahun 2018-2021
Authors: Tasya Chica Aulia Putri  , Nunung Nurhayati
Published: February 2023

Abstract. The number of Regional Original Revenue (PAD) during 2018-2021 has decreased since PAD target is not achieved. However, the contribution of local taxes has a great influence on PAD. Land and Building Tax on Rural and Urban Areas (PBB-P2) also Acquisition Duty of Right on Land and Building (BPHTB) are two of nine tax resources which have high potential of contributing to regional tax revenues. Higher local revenue affects the increasing number of PAD received. This study aims to determine the impact of PBB-P2 and BPHTB contribution on the increasing amount of PAD in Bandung during 2018-2021. The research method used is descriptive verification with quantitative approach. The data is in the form of secondary data, namely documentation. The population is in the form of reports on realization and target in Bandung City since the enactment of Law No. 2009. The sample is collected with purposive sampling method with a total of 48 samples of data regarding realization and target of PBB-P2 and BPHTB revenues in 2018-2021. Hypothesis testing is carried out using multiple linear regression analysis and model feasibility testing which is done with the help of Eviews 12 program. The results show that PBB-P2 contribution has a significant positive impact on the growing amount of PAD in Bandung City. Meanwhile BPHTB contribution has a significant negative impact on the growing amount of PAD in Bandung.

Abstrak. Pencapaian Pendapatan Asli Daerah (PAD) selama tahun 2018–2021 mengalami penurunan yang diakibatkan dengan tidak tercapainya target pada sumber PAD. Akan tetapi kontribusi pajak daerah besar pengaruhnya terhadap PAD. Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) menjadi dua dari sembilan mata pajak yang memiliki potensi tinggi untuk dapat berkontribusi terhadap penerimaan pajak daerah. Semakin besar penerimaan pajak daerah, maka PAD yang diterima juga semakin meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh kontribusi PBB-P2 dan BPHTB terhadap peningkatan PAD Kota Bandung tahun 2018–2021. Penelitian ini menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Data yang digunakan berupa data sekunder yaitu dokumentasi. Populasi yang digunakan berupa laporan realisasi dan target pemerintah Kota Bandung yang sejak diberlakukannya UU No.28 2009. Lalu pengumpulan sampel menggunakan metode purposesive sampling dengan jumlah data sebanyak 48 sampel yaitu berupa realisasi dan target penerimaan PBB-P2 dan BPHTB tahun 2018–2021. Pengujian hipotesis dilakukan dengan analisis regresi linier berganda dan uji kelayakan model yang dilakukan dengan bantuan program Eviews 12. Hasil penelitian menunjukkan bahwa kontribusi PBB-P2 berpengaruh signifikan terhadap pertumbuhan PAD Kota Bandung. Sedangkan kontribusi BPHTB tidak berpengaruh signifikan terhadap pertumbuhan PAD Kota Bandung.
Pengaruh Penerapan E-Filing dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak
Authors: Anugerah Pratami Suci , Nurhayati Nunung , Mardini Riyang
Published: February 2023

Abstract. Taxes are the largest source of funds in Indonesia. Phenomena regarding taxes often occur in Indonesia, one of which is related to the level of taxpayer compliance. This study aims to be able to explain the implementation of e-filing and tax authorities affecting taxpayer compliance. In this study using descriptive and verification methods with a quantitative approach. The sampling method used in this study was the roscoe method with convenience sampling techniques. Respondents amounted to 32 people who came from taxpayers who owned businesses in the KPP Pratama Bandung Cicadas area. Testing the hypothesis using multiple regression analysis with the coefficient of determination (R²), F test and t test. The test results state that the implementation of e-filing has no significant effect on taxpayer compliance and the testing of tax authorities has a significant effect on taxpayer compliance. The data is processed using SPSS 23 software.

Abstrak. Pajak merupakan sumber dana terbesar di Indonesia. Fenomena mengenai pajak sering terjadi di Indonesia, salah satunya yang berkaitan dengan tingkat kepatuhan wajib pajak. Penelitian ini bertujuan untuk mampu menjelaskan penerapan e-filing dan pelayanan fiskus mempengaruhi kepatuhan wajib pajak. Dalam penelitian ini menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode roscoe dengan Teknik convenience sampling. Responden berjumlah 32 orang yang berasal dari wajib pajak yang memiliki usaha di wilayahn KPP Pratama Bandung Cicadas. Pengujian hipotesis menggunakan analisis regresi berganda dengan Koefisien determinasi (R²), Uji F dan Uji t. Hasil pengujian menyebutkan bahwa penerapan e-filing tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak dan pengujian pelayanan fiskus berpengaruh secara signifikan terhadap kepatuhan wajib pajak.Data tersebut diolah dengan menggunakan software SPSS 23.
Pengaruh Profitabilitas dan Struktur Kepemilikan Manajerial terhadap Konservatisme Akuntansi
Authors: Putri Andini Apriliani , Nurcholisah Kania
Published: February 2023

Abstract. The purpose of this research is to see the effect of probability and managerial ownership on accounting conservatism. The method uses descriptive research methods and a quantitative approach. The sample included 9 manufacturing companies in the food and beverage sub-sector listed on the IDX for 2018-2021 which were used to test the hypothesis. Then the sample was selected by purposive sampling method. The data is obtained secondarily in the form of annual financial reports from companies that have been registered on the IDX data and data collection with documentation. Furthermore, the analysis uses multiple regression using SPSS 25. The result is that the profitability variable and managerial ownership variable affect accounting conservatism.

Abstrak. Tujuan dari penelitian ini adalah untuk melihat pengaruh probabilitas dan kepemilikan manajerial terhadap konservatisme akuntansi. Metode yang digunakan adalah metode penelitian deskriptif dan pendekatan kuantitatif. Sampel penelitian ini adalah 9 perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2018-2021 yang digunakan untuk pengujian hipotesis. Kemudian sampel dipilih dengan metode purposive sampling. Data diperoleh secara sekunder berupa laporan keuangan tahunan dari perusahaan yang telah terdaftar di BEI dan pengumpulan data dengan dokumentasi. Selanjutnya analisis menggunakan regresi berganda dengan SPSS 25. Hasilnya variabel profitabilitas dan variabel kepemilikan manajerial berpengaruh terhadap konservatisme akuntansi.
Pengaruh Pemanfaatan Teknologi Informasi dan Kapabilitas Personal terhadap Kinerja Sistem Informasi pada PT Telkom Indonesia Witel Bandung Barat
Authors: Luthfiah Nur Aisyah Lulu , Nurhayati Nunung
Published: February 2023

Abstract. The performance of accounting information systems refers to the level of success of individuals who utilize technology in carrying out their tasks and the ability to achieve certain goals to produce a good quality of information and can satisfy system users. Many factors affect the performance of accounting information systems including the use of information technology and personal capabilities. This study aims to find out how much influence the use of information technology and personal capabilities has on the Performance of Accounting Information Systems at PT Telkom Indonesia Witel Bandung Barat. The research method used in this research is a quantitative approach with descriptive and verification methods. The sampling technique in this study used non-probability sampling using saturated sampling techniques. The number of research samples is 30 respondents. The data collection technique used in this study is a questionnaire. Moreover, the data analysis technique used in this study is a multiple linear regression analysis using SPSS software version 23.0. The results of the hypothesis testing of this study are: Utilization of Information Technology has no significant effect on the performance of accounting information systems. Personal Capability has a significant effect on the performance of accounting information systems.

Abstrak. Kinerja sistem informasi akuntansi merujuk pada tingkat keberhasilan individu yang memanfaatkan teknologi dalam mengerjakan tugasnya serta kemampuan untuk mencapai tujuan yang diharapkan dengan baik sehingga menciptakan informasi yang berkualitas serta memuaskan pengguna sistem. Berlandasarkan fenomena tersebut, maka permasalahan pada penelitian ini ialah: (1) Seberapa besar pengaruh pemanfaatan teknologi informasi terhadap kinerja sistem informasi akuntansi pada PT Telkom Witel Bandung Barat?. (2) Seberapa besar pengaruh kapabilitas personal terhadap kinerja sistem informasi akuntansi pada PT Telkom Witel Bandung Barat?. Peneliti menerapkan metode deskriptif verifikatif dengan pendekatan kuantitatif. Populasi yang dipilih pada penelitian ini ialah para pengguna sistem di PT Telkom Indonesia Witel Bandung Barat yang berjumlah 30 responden. Dengan teknik pengambilan sampel yakni Non Probability Sampling diperoleh jumlah sampel penelitian yakni 30 responden. Teknik pengumpulan data yang diterapkan pada penelitian ini ialah kuesioner. Adapun teknik analisis data yang diterapkan pada penelitian ini ialah analisis regresi linier berganda dengan bantuan software SPSS versi 23.0. Temuan pengujian hipotesis dari penelitian ini ialah: Pemanfaatan Teknologi Informasi tidak berkorelasi signifikan terhadap kinerja sistem informasi akuntansi. Kapabilitas Personal berkorelasi signifikan terhadap kinerja sistem informasi akuntansi.