bluuebunny/crossref_metadata_2025 huggingface dataset:
KEUNTUNGAN DAN KERUGIAN PENGGUNAAN METODE GROSS-UP DALAM PERHITUNGAN PPh PASAL 21 PEGAWAI TETAP MELALUI ANALISA PERBANDINGAN
Authors: Marfiana Andri
Published: December 2021

This research aims to show a comparative between Gross-Up method with others method to calculate article 21 income tax in order to tax planning action. Moreover, this journal gives a tutorial, how to calculate Article 21 Income Tax, use Gross-Up method in Ms Excel and e-SPT aplication. This research uses descriptive and tutorial method to discuss research questions. The result shows that the implementation of Gross-Up method in calculating article 21 income tax, only gives optimal result if implemented to employees who has salary below company tax rate. Contrary,  the result will be minumum if used to employees who have higher tax rate. However, income tax benefit that give to employees can increase a motivation among them.In this study, it is argued that the implementation of Gross-Up method can be optimal in situational cases.
PENGARUH DESENTRALISASI FISKAL, INVESTASI, DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP PERTUMBUHAN EKONOMI REGIONAL DI PROVINSI KALIMANTAN TIMUR
Authors: Dinarjito Agung , Dharmazi Almizar
Published: December 2021

Economic growth can be influenced by several factors, including fiscal decentralization, government investment, and also the level of human development. Therefore, this study aims to analyze the effect of fiscal decentralization, investment and human development index on regional economic growth in the province of East Kalimantan. East Kalimantan Province is one of the biggest mining producers in Indonesia, but the economic growth is negative. This research is a quantitative descriptive study using linear regression analysis method. The conclusion from this study is that only the human development index significantly influences regional economic growth in East Kalimantan Province. The author hopes that this research will be able to encourage Local Governments to evaluate existing policies by focusing on human development, increasing the effectiveness of Government investment and overseeing the implementation of fiscal decentralization.Pertumbuhan ekonomi dapat dipengaruhi oleh beberapa faktor, antara lain desentralisasi fiskal, investasi pemerintah, dan juga tingkat pembangunan manusianya. oleh karena itu, penelitian ini bertujuan untuk menganalisisi pengaruh desentralisasi fiskal, investasi dan indeks pembangunan manusia terhadap pertumbuhan ekonomi regional di Provinsi Kalimantan Timur. Provinsi Kalimantan Timur merupakan salah satu penghasil tambang terbesar di Indonesia, namun pertumbuhan ekonominya secara rata-rata negatif. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan menggunakan metode analisis regresi linier. Simpulan dari penelitian ini adalah bahwa hanya indeks pembangunan manusia yang secara signfikan mempengaruhi pertumbuhan ekonomi regional di Provinsi Kalimantan Timur. Penulis berharap agar penelitian ini mampu mendorong Pemerintah Daerah mengevaluasi kebijakan yang ada dengan memfokuskan pada pembangunan manusia, meningkatkan efektivitas investasi Pemerintah dan pengawasan pelaksanaan desentralisasi fiskal.
INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA SEKTOR PARIWISATA
Authors: Kartiko Nafis Dwi
Published: December 2021

ABSTRAKThe social distancing and physical distancing policies due to the COVID-19 pandemic have disrupted the value chain of the business world, causing various impacts on the Indonesian economy, resulting in shocks in sectors in the economy. One of the sectors experiencing the worst shocks is the tourism sector. The policy pursued by the government to reduce these shocks is by providing an economic stimulus in the form of tax incentives. The tax incentives provided have not been able to accommodate all the needs of the Tourism Business in facing the COVID-19 pandemic. This encourages the author to find out the needs of the tourism sector in facing the negative impacts of the COVID-19 pandemic, the benefits of tax incentives in the tourism sector, and alternative tax incentive policy solutions to overcome economic problems in the tourism sector due to the COVID-19 pandemic. This research uses qualitative research methods with the type of library research. The results of this study indicate that there are two needs of the tourism sector that have not been responded to in the tax incentive policy by the government, namely support to increase demand and consumption, and easy access to business credit. The author at the end of the study recommends providing value-added tax incentives to increase demand and consumption, and tax incentives for platforms and lenders in fintech lending for easy access to business credit. Kebijakan social distancing dan physical distancing akibat pandemi COVID-19 menimbulkan gangguan pada rantai nilai dunia usaha sehingga menyebabkan berbagai dampak pada perekonomian Indonesia yang berakibat timbulnya goncangan pada sektor-sektor dalam perekonomian.  Salah satu sektor yang mengalami goncangan terparah adalah sektor pariwisata. Kebijakan yang ditempuh oleh pemerintah untuk mengurangi goncangan tersebut adalah dengan cara memberikan stimulus ekomoni berupa insentif pajak. Insentif pajak yang diberikan ternyata belum dapat mengakomodir semua kebutuhan Usaha Pariwisata dalam menghadapi pandemi COVID-19. Hal tersebut mendorong penulis untuk mengetahui kebutuhan sektor pariwisata dalam menghadapi dampak negatif akibat pandemi COVID-19, manfaat insentif pajak pada sektor pariwisata, dan alternatif solusi kebijakan insentif pajak bagaimana yang dapat untuk mengatasi masalah ekonomi pada sektor pariwisata akibat pandemi COVID-19. Penelitian ini menggunakan metode penelitian kualitatif dengan jenis penelitian kepustakaan. Hasil penelitian ini menunjukkan bahwa terdapat dua kebutuhan sektor pariwisata yang belum direspons dalam kebijakan insentif pajak oleh pemerintah, yaitu dukungan untuk menaikkan permintaan dan konsumsi, serta kemudahan akses kredit usaha. Penulis pada akhir penelitian merekomendasikan untuk diberikannya insentif pajak pertambahan nilai untuk menaikkan permintaan dan konsumsi, dan insentif pajak untuk platform dan pemberi pinjaman dalam fintech lending untuk kemudahan akses kredit usaha.
TRANSAKSI DENGAN PIHAK BERELASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA
Authors: Sitanggang Raymondo , Firmansyah Amrie
Published: December 2021

This study aims to review transactions conducted by multinational companies operating in Indonesia related to transfer pricing activities. This study uses qualitative methods using two approaches, content analysis, and interviews. The content analysis aims to obtain related party disclosure information in the financial statements as stipulated in PSAK No. 7 (2015). The data used in the financial statements of manufacturing companies in the consumer goods industry sector are included in multinational companies and listed on the Indonesia Stock Exchange from 2014-2017. Meanwhile, interviews were conducted to confirm the data obtained through content analysis. The informant in the interview is one of the Polytechnic of State Finance STAN lecturer, who has academic expertise in international tax accounting and transfer pricing. This study concludes that, in general, multinational companies operating in Indonesia have disclosed related party information in their financial statements. Furthermore, the assessment of the fairness of transactions with related parties related to transfer pricing is based on the arm's length principle. The results of this study indicate the need for broader disclosure of financial accounting standards in Indonesia and the harmonization of taxation regulations in Indonesia with tax regulations in other countries related to transfer pricing practices.
 
 
Penelitian ini bertujuan untuk untuk mengulas transaksi-transaksi yang dilakukan oleh perusahaan multinasional yang beroperasi di Indonesia terkait dengan aktivitas transfer pricing. Penelitian ini menggunakan metode kualitatif dengan menggunakan dua pendekatan, yaitu content analysis dan wawancara. Content analysis bertujuan untuk mendapatkan informasi pengungkapan pihak-pihak yang berelasi dalam laporan keuangan sebagaimana diatur dalam PSAK No. 7 (2015). Data yang digunakan adalah laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang termasuk dalam kategori perusahaan multinasional dan terdaftar di Bursa Efek Indonesia dari tahun 2014-2017. Sementara itu, wawancara dilakukan dengan tujuan untuk mengkonfirmasi data-data yang diperoleh melalui content analysis. Informan dalam wawancara adalah salah satu dosen Politeknik Keuangan Negara STAN yang memiliki keahlian akademis dalam akuntansi perpajakan internasional dan transfer pricing. Penelitian ini menyimpulkan bahwa secara umum perusahaan multinasional yang beroperasi di Indonesia telah mengungkapkan informasi pihak-pihak berelasi dalam laporan keuangannya. Selanjutnya, penilaian kewajaran transaksi dengan pihak berelasi terkait dengan transfer pricing berdasarkan arm’s length principle. Hasil penelitian ini mengindikasikan perlunya pengungkapan yang lebih luas dalam standar akuntansi keuangan di Indonesia dan harmonisasi peraturan perpajakan di Indonesia dengan peraturan perpajakan di negara lain-lain terkait dengan praktek transfer pricing.
PENERAPAN REFORMASI KEHUMASAN DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN SECARA E-FILING
Authors: Setiadi Lufti Puji , Bandiyono Agus
Published: December 2021

Taxation education is one of the duties of the Directorate General of Taxes as the tax administrator in Indonesia. The General Elucidation of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by UU Number 16 of 2009 states that tax administration duties include guidance, research, supervision and application of administrative sanctions. This study uses a descriptive type of research that compares the efiling of the annual tax return of personal taxpayers and the realization of tax education in 2018-2019. This research uses qualitative methods. The data used are interviews, document analysis, and literature study. Based on the results of the study, it was found that the contribution of the realization of tax education was directly proportional to the annual tax return of individual taxpayers for that year. To increase the annual tax return, the Bengkulu and Lampung Regional Tax Office made a new breakthrough and adjusted direct and indirect tax education. This is expected to help taxpayers understand the importance of taxation for the nation's development and increase taxpayer compliance.

 

Penyuluhan perpajakan merupakan salah satu tugas Direktorat Jenderal Pajak selaku administratur perpajakan di Indonesia. Penjelasan Umum Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009  menyatakan bahwa tugas administrasi perpajakan meliputi pembinaan, penelitian, pengawasan dan penerapan sanksi administrasi. Penelitian ini menggunakan jenis penelitian deskriptif yang membandingkan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi secara efiling dan realisasi penyuluhan perpajakan tahun 2018-2019. Penelitian menggunakan metode  kualitatif. Data yang digunakan yaitu wawancara, analisis dokumen, dan studi kepustakaan. Berdasarkan hasil penelitian didapat bahwa kontribusi realisasi penyuluhan perpajakan berbanding lurus dengan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi pada tahun tersebut. Untuk meningkatkan penerimaan SPT Tahunan, Kanwil DJP Bengkulu dan Lampung melakukan terobosan baru dan menyesuaikan penyuluhan perpajakan secara langsung dan tidak langsung. Hal ini diharapkan dapat membantu Wajib Pajak memahami pentingnya perpajakan bagi perkembangan bangsa dan meningkatkan kepatuhan Wajib Pajak.
Implementasi Peraturan Mahkamah Agung Nomor 2 Tahun 2019 Terhadap Perbuatan Melanggar Hukum Oleh Badan Dan/Atau Pejabat Pemerintahan Dalam Rangka Penagihan Pajak Dengan Surat Paksa
Authors: Cahyady Yadhy
Published: December 2021

Penelitian ini bertujuan untuk menganalisis implementasi Peraturan Mahkamah Agung Nomor 2 Tahun 2019 terhadap perbuatan melanggar hukum oleh badan dan/atau pejabat pemerintahan dalam rangka penagihan pajak dengan surat paksa. Penelitian ini menggunakan metode penelitian hukum normatif yang bersifat deskriptif analitis dengan menggunakan jenis pendekatan perundang-undangan dan mengandalkan data sekunder sebagai sumber data utama berupa bahan hukum primer dan sekunder, yang diperoleh melalui studi dokumen atau bahan pustaka. Penelitian ini menyimpulkan bahwa dengan diundangkannya Peraturan Mahkamah Agung Nomor 2 Tahun 2019, maka perkara perbuatan melanggar hukum oleh badan dan/atau pejabat pemerintahan, yang sebelumnya merupakan kewenangan peradilan umum dan disidangkan di Pengadilan Negeri, menjadi kewenangan peradilan tata usaha negara dan disidangkan di Pengadilan Tata Usaha Negara. Upaya hukum dalam rangka penagihan pajak dengan surat paksa, berupa gugatan penanggung pajak atas pelaksanaan penyanderaan dan sanggahan pihak ketiga terhadap kepemilikan barang yang disita, merupakan perkara perbuatan melanggar hukum oleh badan dan/atau pejabat pemerintahan yang menjadi kewenangan peradilan umum dan diajukan kepada Pengadilan Negeri berdasarkan pada asas lex specialis derogat legi generalis, dengan mengesampingkan Peraturan Mahkamah Agung Nomor 2 Tahun 2019.
A Comparative Understanding of Criminal Liability Formation for Crimes Against Women in Uzbekistan and Cameroon
Authors: Suyunova Dilbar J. , Koniushenko Yana Yu. , Nguindip Nana Charles
Published: December 2021

Women continue to be victims of violence and the violation of their human rights keep being in the increase as they experienced constant hatred on their status. This article analyzes liability for crimes against women under criminal legislations of the Republic of Uzbekistan and Cameroon by assessing the Criminal Codes rules in both countries in terms of identifying its distinctive features of legal regulation conditional to gender and family differences of subjects is provided. Expert study of criminal legislations related to crimes against women plays a facilitating role in identifying not only real scope of criminal law rules, but also determining if there is a gap in law, or legal regulation is insufficiently socially conditioned. Moreover, analysis of genesis of criminal standards on responsibility for crimes against women made it possible to trace changes in law in relation to such objects of criminal law protection as, for example, life, health, sexual freedom and sexual immunity, honor and dignity of woman, interests of family and its members.
ROS-based Toolbox for Motor Parameter Identification of Robotic Manipulators
Authors: Ioana-Anamaria Ulici , Alexandru Codrean , Natsakis Tassos
Published: December 2021

For many applications, a precise knowledge of the model of the robot is necessary for accurate and stable control. However, it is not always feasible or desirable to perform from scratch an in-depth study of the robot model, especially if it is not an element of concern for the respective application. In this article we present a methodology for identifying motor parameters of a robotic manipulator. We discuss the mathematical model and introduce an extensible toolbox with velocity-control based methodology for a fast identification of individual motor parameters. The results show that we can identify individual parameters even for joints that are commercialised as of the same type.
Evaluating a theory-based hypothesis against its complement using an AIC-type information criterion with an application to facial burn injury
Authors: Vanbrabant Leonard , Van Loey Nancy , Kuiper Rebecca M.
Published: December 2021

An information criterion (IC) like the Akaike IC (AIC), can be used to select the best hypothesis from a set of competing theory-based hypotheses. An IC developed to evaluate theory-based order-restricted hypotheses is the GORIC. Like for any IC, the values themselves are not interpretable but only comparable. To improve the interpretation regarding the strength, GORIC weights and related evidence ratios can be computed. However, if the unconstrained hypothesis (the default) is used as competing hypothesis, the evidence ratio is not affected by sample-size nor effect-size in case the hypothesis of interest is (also) in agreement with the data. In practice, this means that in such a case strong support for the order-restricted hypothesis is not reflected by a high evidence ratio. Therefore, we introduce the evaluation of an order-restricted hypothesis against its complement using the GORIC (weights). We show how to compute the GORIC value for the complement, which cannot be achieved by current methods. In a small simulation study, we show that the evidence ratio for the order-restricted hypothesis versus the complement increases for larger samples and/or effect-sizes, while the evidence ratio for the order-restricted hypothesis versus the unconstrained hypothesis remains bounded. An empirical example about facial burn injury illustrates our method and shows that using the complement as competing hypothesis results in much more support for the hypothesis of interest than using the unconstrained hypothesis as competing hypothesis.
Syntactic and semantic interference in sentence comprehension: Support from English and German eye-tracking data
Authors: Mertzen Daniela , Paape Dario , Dillon Brian , Engbert Ralf , Vasishth Shravan
Published: December 2021

A long-standing debate in the sentence processing literature concerns the time course of syntactic and semantic information processing in online sentence comprehension. The default assumption in cue-based models of parsing is that syntactic and semantic retrieval cues simultaneously guide dependency resolution. When retrieval cues match multiple items in memory, this leads to similarity-based interference. Both semantic and syntactic interference have been shown to occur in English. However, the relative timing of syntactic vs. semantic interference remains unclear. In this cross-linguistic investigation of the time course of syntactic vs. semantic interference, the data from two eye-tracking during reading experiments (English and German) suggest that the two types of interference can in principle arise simultaneously during retrieval. However, the data also indicate that semantic cues are evaluated with a small timing lag in German compared to English. This cross-linguistic difference between English and German may be due to German having richer morphosyntactic marking than English, resulting in syntactic cues dominating over semantic cues during dependency resolution. More broadly, our cross-linguistic results pose a challenge for the cue-based retrieval model’s default assumption that syntactic and semantic cues are used simultaneously during long-distance dependency formation. Our work also highlights the importance of collecting cross-linguistic data on psycholinguistic phenomena which can potentially advance theory development.
The development of shyness from late childhood to adolescence: A longitudinal study of Mexican-origin youth
Authors: Lawson Katherine M. , Barrett Brenna Lewalani , Cerny Ryan J. , Enrici Kaitlyn E. , Garcia-Cardenas Juan , Gonzales Catherine E. , Hernandez Isidro D. , Iacobacci Carrina , Lin Tiffanie , Urieta Nancy Y. Martinez , Moreno-Peral Patricia , Rivera Marissa Glorianna , Teichrow Devin James , Vizcarra Anabel , Hostinar Camelia , Robins Richard
Published: December 2021

Shyness, the tendency to be inhibited and uncomfortable in novel social situations, is a consequential personality trait, especially during adolescence. The present study examined the development of shyness from late childhood (age 10) through adolescence (age 16) using data from a large, longitudinal study of Mexican-origin youth (N = 674). Using both self- and mother-reports of shyness assessed via the Early Adolescent Temperament Questionnaire-Revised, we found moderate to high rank-order stabilities across two-year intervals and a mean-level decrease in shyness from age 10 to 16. Anxiety and depression were associated with higher initial levels of shyness, and anxiety was associated with greater decreases in shyness from age 10 to 16. Contrary to predictions, neither nativity (country of birth) nor language proficiency (English, Spanish) was associated with the development of shyness across adolescence. Thus, youth generally decline in shyness during adolescence, although there is substantial individual variability in shyness trajectories.
Refugees without Assistance: English-Language Attainment and Economic Outcomes in the Early Twentieth Century
Authors: Abramitzky Ran , Boustan Leah , Catron Peter , Connor Dylan , Voigt Rob
Published: December 2021

The United States has admitted more than 3 million refugees since 1980 through official refugee resettlement programs. Scholars attribute the success of refugee groups to governmental programs on assimilation and integration. Before 1948, however, refugees arrived without formal selection processes or federal support. We examine the integration of historical refugees using a large archive of recorded oral history interviews to understand linguistic attainment and economic outcomes of migrants who arrived in the early twentieth century. Using fine-grained measures of vocabulary, syntax and accented speech, we find that refugee migrants achieved a greater depth of English vocabulary than did economic migrants, a finding that holds even when comparing migrants from the same country of origin or religious group. This study improves on previous research on immigrant language acquisition and refugee incorporation, which typically rely on self-reported measures of fluency and assign refugee status based on country-of-birth alone. Our findings are consistent with the hypothesis that refugees had greater exposure to English or more incentive to learn, due to the conditions of their arrival and their inability to immediately return to their origin country. These patterns provide an optimistic historical precedent for the incorporation of refugees into American society.
Skill structure and labor market integration of immigrants in Europe
Authors: Westerman Johan , Szulkin Ryszard , Tåhlin Michael
Published: December 2021

Across European countries, immigrants are disadvantaged in labor market attainment relative to natives: foreign-born individuals are less likely to be employed and more likely to be unemployed. Previous research indicates that immigrants’ employment chances are better when the share of low-skill jobs in the labor market is large. Upgrading of the job structure, which has taken place in many countries over recent decades, might therefore have hurt immigrants’ employment prospects. However, an exclusive focus on skill demand neglects another important development in the skill structure of advanced economies: educational expansion. The rapid rise in skill supply has tended to outpace the decline in the low-skill job share with increasing over-education as a consequence, potentially leading to crowding-out of immigrant workers from employment. Based on data from the European Union Labour Force Surveys (EU-LFS) 2004-2016, we perform analyses that jointly consider the demand and supply sides of labor markets. Our results indicate that the size of the low-skill job sector is positively related to immigrants’ employment if and only if those employed in the low-skill sector have low qualifications. In economies with high rates of over-education, where many well-educated natives occupy low-skill jobs, the labor market prospects of immigrants deteriorate.
Regional trends in births during the COVID-19 crisis in France, Germany, Italy, and Spain
Authors: Arpino Bruno , LUPPI FRANCESCA , Rosina Alessandro
Published: December 2021

Early evidence shows mixed effects of the COVID-19 pandemic on births in Europe. This study examines changes in births at the regional level in the four European countries that have been affected by the pandemic earlier and to a larger extent. It is also investigated the association between birth changes and some labour market characteristics, the pandemic impact in terms of COVID-deaths, and the share of population at risk of poverty. Results show considerable within-country heterogeneity in birth changes after the pandemic and that higher share of poverty, worse labour market performance, and higher excess mortality are associated with births decline.
Comparative Study of Non-descent Vaginal Hysterectomy with Total Abdominal Hysterectomy
Authors: Shrestha Rubina , Shrestha Subha , Ray Satindar
Published: December 2021

IntroductionHysterectomy is the most common operation performed by gynecologist worldwide. In the present era emphasis is given on minimal invasive surgery so Non-Descent Vaginal Hysterectomy (NDVH) has gained more interest over Total abdominal Hysterectomy (TAH). NDVH has several benefits over TAH in terms of blood loss, operating time, post-operative complications, recovery and hospital stays. The objective of the study was to compare the clinical outcome of NDVH over TAH with respect to operating time, blood loss, hospital stays, intraoperative and early postoperative complication and to find out the most efficient route for hysterectomy. 
MethodsThe study was conducted at College of Medical Science-Teaching Hospital, Bharatpur, Chitwan, Nepal between May 2017- May 2020. Fifty cases each of NDVH and TAH group fulfilling the selection criteria were included in the study. Outcome was measured on the basis of operating time, blood loss, hospital stay and intra an d post-operative complications. 
ResultsBaseline characteristics were similar between both the groups. The most common indicationfor hysterectomy in both the group was fibroid uterus. There was no intra-operativecomplication in NDVH group but in TAH group bowel injury was encountered in 3 cases.The operating time, blood loss, hospital stay and post-operative complications were less inNDVH as compare to TAH
ConclusionsNDVH is the better choice of surgery than TAH for the non-prolapsed uterus, size less than12 weeks with benign pathology.
Application of Water Quality Index (WQI) for groundwater quality assessment of Biratnagar, Nepal
Authors: Das Bishnu Dev , Choudhary Sunil Kumar
Published: December 2021

This present hydrological study assessed the groundwater quality of Biratnagar Metropolitan by the application of Water Quality Index (WQI). It has been determined on the basis of analyzed groundwater samples for some important physicochemical parameters such as pH, turbidity, electrical conductivity (EC), dissolved oxygen (DO), free carbon-dioxide (FCO2), bicarbonate (HCO3), total hardness (TH), phosphate (PO4-P), nitrate-N (NO3-N), arsenic (As), and fluoride (Fl) collected from 110 representative tube wells during post-monsoon period of 2015. The status of fluoride was below detectable level (BDL) in all the analyzed groundwater samples. The WQI for these samples ranged from 84.54 to 403.14. The high value of WQI has been found mainly due to the higher values of turbidity, FCO2 and arsenic in the groundwater. The results of study have been used to recommend models for predicting water quality. The classification of water quality on the basis of WQI value have been found to be good water (18.18%), poor water (59.09%), very poor water (13.64%) and unsuitable for drinking (9.09%). The result of the study suggests that the groundwater of the area needs some degree of treatment before consumption, and it also needs to be protected from the threat of contamination. The groundwater is one of the major source of drinking water as well as for irrigation in study area.
SUHU DAN KELEMBAPAN TANAH PADA POSISI TOPOGRAFI DAN KEDALAMAN TANAH BERBEDA DI TAMAN SEJATI KOTA SAMARINDA
Authors: Cahyaningprastiwi Suci Rahmatika , Karyati Karyati , Sarminah Sri
Published: December 2021

Keberadaan taman kota mempunyai fungsi yang sangat penting bagi suatu kota, baik fungsi ekologis, estetika, dan ekonomis. Tujuan penelitian ini untuk mengetahui karakteristik suhu dan kelembapan tanah pada posisi topografi berbeda (puncak, lereng, dan lembah) dan kedalaman tanah berbeda (5 cm, 10 cm, dan 20 cm) di Taman Sejati, Kota Samarinda. Pengukuran suhu dan kelembapan tanah dilakukan pada tiga waktu (pagi hari pukul 07.00-08.00 WITA, siang hari pukul 12.00-13.00 WITA, dan sore hari pukul 17.00-18.00 WITA) selama 30 hari dengan menggunakan alat Environment meter merk Krisbow KW06-291. Suhu tanah rataan pada kedalaman 5 cm, 10 cm, dan 20 cm yang terukur di posisi puncak berkisar 27,8-30,0°C, di posisi lereng berkisar 27,6-30,4°C, dan di posisi lembah berkisar 28,6-31,4°C. Sedangkan kelembapan tanah rataan pada kedalaman 5 cm, 10 cm, dan 20 cm di puncak, lereng, dan lembah masing-masing berkisar 72,8-90,0%, 64,9-89,7%, dan 67,0-88,7%. Perbedaan karakteristik suhu dan kelembapan tanah dipengaruhi oleh posisi topografi dan kedalaman tanah. Informasi karakteristik suhu dan kelembapan tanah bermanfaat untuk pengelolaan vegetasi dan tanah, terutama dalam pemilihan jenis-jenis tanaman yang sesuai pada topografi berbeda di taman kota.
PENGOMPOSAN ECENG GONDOK (Eichornia Crassipes SOLMS) DENGAN METODE SEMI ANAEROB DAN PENAMBAHAN AKTIVATOR EM4
Authors: Marjenah Marjenah , Simbolon Justina
Published: December 2021

Eceng gondok (Eichornia Crassipes) adalah tumbuhan yang tumbuh di perairan seperti danau, sungai dan rawa-rawa. Eceng gondok dapat dimanfaatkan sebagai pupuk organik yang terlebih dahulu harus dikomposkan. Kompos eceng gondok tidak hanya dapat membantu memenuhi kebutuhan unsur hara bagi tanaman, tetapi dapat membantu memperbaiki sifat fisik tanah.  Penelitian ini bertujuan untuk mengetahui kandungan unsur hara di dalam kompos eceng gondok dan memanfaatkan tanaman eceng gondok sebagai alternatif pembuatan kompos untuk media tumbuh tanaman di persemaian serta mengetahui efisiensi penggunaan aktivator EM4 pada proses pengomposan eceng gondok. Pembuatan kompos eceng gondok dengan metode semi anaerob menggunakan aktivator EM4 dilakukan dengan tujuan mempercepat penguraian bahan organik menjadi kompos. Proses pengomposan dilakukan selama 21 hari dan menghasilkan kompos jadi sebanyak 25,4 kg (17,15%) dengan parameter yang diamati meliputi warna, bau, suhu, kelembaban, pH, kadar unsur hara N, P, K ,Ca, Mg dan kadar C-Organik serta C/N bahan. Hasil analisis kualitas kimia kompos yang dihasilkan dari kompos eceng gondok dengan metode semi anaerob menggunakan aktivator EM4, untuk suhu rata-rata = 42,1 °C, Kadar unsur hara N = 2,00%, P = 0,582%, K = 1,87%, CaO = 2,358%, MgO = 0,390%, Kadar C - Organik = 19,29% memenuhi Standar SNI 19-7030-2004 kecuali pH = 7,82 melebihi standar.
ПОБУДОВА РЕЙТИНГУ РЕКЛАМНИХ АКЦІЙ
Authors: Шумейко О. , Давидчик О.
Published: December 2021

Метою даного дослідження є вивчення завдання побудови рейтинга товарів та послуг на основі відгуків від клієнтів з подальшою кластеризацією та виявлення прихованих зв'язків між різними групами клієнтів. Методи дослідження ефективності реклами, що ґрунтуються на поведінковій функції клієнтів, проводилися досить давно. Традиційно, вони поділяються на методи колабораційної фільтрації та методи контентного аналізу. Наші дослідження лежать осторонь існуючих методів і засновані насамперед на зворотному зв'язку між споживачами товарів та послуг та виробниками.Пандемія коронавірусу призвела до суттєвої зміни відносин між клієнтами (споживачами послуг та товарів) та, відповідно, їх виробниками. У цих умовах велику роль набувають інтернет-реклама. Обмеження переміщення людей призводить до того, що зростає роль інтернету, як з погляду інформаційно-комутативних зв'язків, і з погляду продажу товарів та послуг. Розвиток інтернет-реклами набуває необхідності побудови рейтингу товарів та послуг на основі відгуків від клієнтів. Думка клієнтів стала, як ніколи, визначальною. Необхідність доставки клієнта в той сектор товарів та послуг, який йому цікавий, призводить до завдання виявлення прихованих зв'язків між товарами та послугами, який обирається тією чи іншою групою клієнтів.
Були встановлені наступні факти:
1. Пряме використання β-розподілу для аналізу ефективності реклами не завжди є виправданим. У крайніх випадках вона призводить до викривлення результатів ефективності реклами.2. Завдання кластеризації результатів дослідження, заснованих на апроксимації β-розподілу нормальним розподілом, ефективне у разі хороших відгуків клієнтів і неефективне за наявності великої кількості негативних відгуків, що робить цей підхід некоректним. Виробники товарів та послуг отримують неправильну інформацію.

Використання кластеризації на основі функції β-розподілу, заданих на тому самому проміжку, дозволяє обійти цю проблему. Застосування методу метричного шкалювання дозволяє провести ефективну кластеризацію інтернет-реклами на основі відгуків клієнтів.
Thermal Conductivity and Thermal Diffusivity
Authors: Hust J. G.
Published: December 2021

This chapter presents basic principles and the theoretical results of heat transport in solids. Thermal conductivity and thermal diffusivity are the principal properties discussed. Discussions are also included on the effects of temperature, magnetic field, and metallurgical variations caused by composition, processing, and heat-treatment differences. Numerous graphs illustrate the qualitative and quantitative effects of these variables. Measurement methods and associated accuracies and pertinent empirical correlations are presented.
Martensitic Phase Transformations
Authors: Reed R. P.
Published: December 2021

This chapter concentrates on very low-temperature martensitic transformations, which are of great concern for cryogenic applications and research. The principal transformation characteristics are reviewed and then elaborated. The material classes or alloy systems that exhibit martensitic transformations at very low temperatures are discussed. In particular, the martensitic transformations and their effects in austenitic stainless steels, iron-nickel alloys, practical superconductors, alkali metals, solidified gases, and polymers are discussed.
Compatibility of Materials with Cryogens
Authors: Moulder J. C. , Hust J. G.
Published: December 2021

This chapter discusses the compatibility problems that arise from chemical or physical interactions between liquefied gases and the common materials used in their production, storage, transportation, distribution, and use. The discussion covers the compatibility of materials with liquid oxygen and liquid fluorine. Hydrogen-environment embrittlement is unique to low-temperature hydrogen systems and is also discussed.
Composites
Authors: Kasen M. B.
Published: December 2021

Composite systems for cryogenic applications are discussed in this chapter. This chapter emphasizes filamentary-reinforced composites because they are the most widely used composite materials. It begins with a discussion on the approach to designing and fabricating with low-pressure laminate composites. This is followed by a section providing an overview of the materials in modern cryogenic technology. Then, the chapter describes the effect of cryogenic temperatures on materials properties; it also introduces the various joining techniques developed for composite materials. The effects of radiation on the properties of the materials are covered as well as the processes involved in testing laminates at cryogenic temperatures. Finally, the chapter provides information available on concrete aggregate composites.
EDUCATION OF SOCIALLY USEFUL LEADERSHIP IN HUMANITARIAN STUDENTS (ON THE EXAMPLE OF THE NATIONAL UNIVERSITY OF OSTROH ACADEMY)
Authors:   National University of Life and Environmental Scienсes of Ukraine, R. V. Sopivnyk , A. S. Dobronravova ,   National University of Life and Environmental Scienсes of Ukraine
Published: December 2021

The article is devoted to the study of the process of education of socially useful leadership qualities among students of humanitarian specialties (on the example of The National university of Ostroh Academy). In the context of decentralization, leadership acquires weight and significance as the central problem of activating human resources. In this regard, an urgent task is to fill leadership with new content of essential characteristics. The methodological basis of the study was the principles of consistency and scientific objectivity. The scientific novelty of the work lies in the fact that new knowledge has been obtained about the role of socially useful leadership qualities in the implementation of social projects; the results of a sociological survey of respondents on leadership issues were evaluated and summarized; further development acquired the concepts and ideas of researchers regarding leadership qualities; the forms and methods of implementation of social projects of the Ostroh Academy have been determined; comprehensively meaningful experience in the implementation of social projects in higher educational institutions. The research was carried out on the basis of The National university of Ostroh Academy, which is located in the Ostroh town, Rivne region. The study involved 185 1–5-year students of the Faculty of Humanities and the Faculty of Romance-Germanic Languages. The content and results of the research were published at the All-Ukrainian student and student scientific and practical online conference "Modern humanities in the interpretation of young researchers" in the scientific and practical direction of the reconstruction of past reality and a view of the present in the light of the state building processes, the spiritual security of Ukrainian society, political science and leadership analysis. (Kyiv, April 14, 2021)
ON THE SPECIFICS OF THE MASCULINE REPRESENTATIONS ON TELEVISION: IS GENDER EQUALITY POSSIBLE?
Authors:   Taras Shevchenko National University of Kyiv, G. P. Bezhnar
Published: December 2021

The reflection of gender roles and stereotypes in mass culture has significant and far-reaching consequences for any society. Nowadays, mass culture is one of the main agents of socialization, which provides people with a certain set of norms and values. It plays an important role in the development and reproduction of gender norms and gender subjects, as far as socially constructed ideas of gender are reinforced by the dominant narratives. Deeply rooted in the traditional culture, gender models express themselves through mass culture. The support and television broadcasting of the model of hegemonic masculinity and the devaluation of femininity contributes to the internalization of these ideas by consumers of mass culture. This leads to the negative consequences both for the consumers and society perpetuating gender stereotypes and gender inequality, which is a huge loss of human potential for both women and men, and prevents them from creating their own projects for the future, from forming effective patterns of behavior that are in line with the contemporary level of social development. The article aims at studying the specifics of masculine representations on television.
Prediction of University Student Performance Based on Tracer Study Dataset Using Artificial Neural Network
Authors: Adriani Zahrina Aulia , Palupi Irma
Published: December 2021

In order to increase student performance, several universities use machine learning to analyze and evaluate their data so that it enables to improve the quality of education in the university. To get a new insight from the tracer study dataset as the relevance between university performance and student capability with business and industries work, the author will develop a model to predict student performance based on the tracer study dataset using Artificial Neural Network (ANN). For obtaining attributes that correspond to labels, Phi Coefficient Correlation will be used to select the attributes with high correlation as Feature Selection. The author is also performing the oversampling method using Synthetic Minority Oversampling Technique (SMOTE) because this dataset is imbalanced and evaluates the model using K-Fold Cross-Validation. According to K-Fold Cross Validation, the result shows that K = 3 has a low standard deviation of evaluation score and it's the best candidate of K to split the dataset. The average standard deviation is 0.038 for all score evaluations (Accuracy, Precision, Recall, and F-1 Score). After applied SMOTE to treating the imbalanced dataset with the data splitting 65 training data and 35 testing data, the accuracy value increases by 10% from 0.77 to 0.87.
Remedy of the Accumulated Environmental Damage: From Legislative Experience of Different Countries to Russian Legislative Experience
Authors: Alekseeva Nadezhda , Dorofeev Alexander V.
Published: December 2021

Motives: In all countries of the world there are objects of the accumulated environmental damage (AED), regardless of the recognition of their presence by the state itself or their legislative regulation. The legal mechanism for the development of this regulation is of significant interest from the point of view of both, science and practice.
Aim: The determination of the existence of regulation of the objects of the accumulated environmental damage, in most countries and its comparative characteristics became the aim of following study, to identify the positive experience in such regulation and to see whether it is suitable for Russian legislation, including the possibility of borrowing those norms of law and its incorporation into national legislation.
Results: Russian law has a determination of the accumulated environmental damage, as most of the European countries do (not the third-world ones), but there is no definition for the further AED-conception. The amount of damage has to be determined in a particular area or of a concrete natural resource. Unfortunately, in developing countries, such information regarding the objects of accumulated environmental damage is not so widely presented, although such a problem is acute in these countries. The AED is one of the market failures as been based on a permission for environmental pollution. The legal regulation of the Russian Federation: it is necessary to impose responsibility for the leveling and elimination of such an objects on the original owner who acquired the land plot with the AED-object (on the basis of an agreement or the law rules even if the legal entity liquidated). It is necessary to provide real access to information feather land users (the potential purchaser – about the features of the object). The legislator has to develop and detail more carefully the rules on public-private partnerships for liquidation AED-objects.
Land law principles in the post-soviet states
Authors: Demichev Alexey A. , Iliukhina Vera A. , Safronova Elena V.
Published: December 2021

The purpose of the article is to conduct a comparative analysis of the legal technique of enshrining the principle of land law in a number of post-Soviet states. The study sources are the Constitutions and Land Codes of the post-Soviet states enshrining the land law principles. The methodological basis of the study consists of the formal-legal analysis (interpretation method) of normative legal acts and the comparative-legal method. The authors consider the land law principles as the initial, basic normatively fixed ideas underlying the legal regulation of land relations. In Armenia, Belarus, Kazakhstan, Kyrgyzstan, Russia, Tajikistan, Uzbekistan, and Ukraine, the primary land law principles are enshrined in Constitutions and Land Codes. The minimum number of land law principles enshrined in the Land Codes of post-Soviet states ranges from five to twelve. Simultaneously, in the legislation of any state, there is no exhaustive list of land law principles.
Measurement of spatial order as an indicator of sustainable development of functional urban areas in regional capitals
Authors: Szarek-Iwaniuk Patrycja
Published: December 2021

The preservation of spatial order is one of the key objectives of spatial planning. Due to the dynamic changes associated with rapid urbanization, special attention should be paid to cities and the surrounding areas. The aim of this study was to measure spatial order in social, economic and environmental dimensions in the Functional Urban Area of Olsztyn, the capital city of the Polish voivodeship of Warmia and Mazury, and to propose indicators for measuring spatial order. Socioeconomic development should be balanced with environmental protection to promote spatial order and improve the quality of life. Functional urban areas should be regularly monitored to ensure that planning measures contribute to the preservation of spatial order, and to minimize local problems and conflicts. The municipalities belonging to functional urban areas should be regarded not only as distinct territorial units, but also as members of a cohesive area whose development in every dimension of spatial order contributes to an improvement in the quality of life for local communities.
The Global State of Democracy Indices Technical Procedures Guides, Version 5 (2021)
Authors: Tufis Claudio D. , Hudson Alexander
Published: December 2021

The Global State of Democracy is a biennial report that aims to provide policymakers with an evidence-based analysis of the state of global democracy, supported by the Global State of Democracy (GSoD) Indices, in order to inform policy interventions and identify problem-solving approaches to trends affecting the quality of democracy around the world. The third edition of the report provides analyses of the current trends in democracy and human rights at the national, regional, and global levels, with special attention to the effects of the Covid-19 pandemic. This document presents revised and updated information about all the variables included in the GSoD indices data set that enabled the construction of Version 5 of the GSoD Indices, which depicts democratic trends at the country, regional and global levels across a broad range of different attributes of democracy in the period 1975–2020. The data underlying the GSoD Indices is based on a total of 116 indicators developed by various scholars and organizations using different types of source, including expert surveys, standards-based coding by research groups and analysts, observational data and composite measures.
The History of Creation of a Chemical Industry Power System in the Village of Vodnyi Promysel, Komi Autonomous Oblast (Zyryan) (Komi ASSR), in the 1930s
Authors: Roshchevskaya Larisa
Published: December 2021

This article is devoted to the history of creation of a power system in the village of Vodnyi Promysel, Komi Autonomous Oblast (Zyryan) (since 1936, Komi ASSR), where a plant for radium extraction from mineral water operated in the GULAG system in the 1930s. The article depicts the conditions in which this power system emerged: severe climate, logistic difficulties with supplying the construction project, the use of worn equipment from other projects, and the use of convict specialists’ labor and knowledge. The contribution of M. D. Krasheninnikov, a repressed power engineer whose talents helped him become the plant’s chief engineer and recipient of the Stalin Prize, is reviewed in detail. The efforts of numerous workers and specialists resulted in the first major power system in the Russian North emerging in Vodnyi Promysel. This system allowed introducing new mineral extraction technologies and develop chemical industry in this region.
The Implementation of Total Physical Response (TPR) Method in Improving Arabic Speaking Skills
Authors: Pahri P.
Published: December 2021

Students in Islamic boarding schools have difficulty expressing their thoughts verbally using Arabic. Meanwhile, in terms of understanding written texts and reading written language, they have pretty good skills. This study aimed to describe the implementation of the TPR method to improve the speaking skills. This study used a qualitative method with a descriptive approach. The data were obtained through observation, interviews, and documentation studies. The subjects of this study were Arabic teachers and selected students using the snowball technique. Based on the results, the TPR method can break the ice of communicating in Arabic among students, their difficulties in expressing their thoughts can be minimized by getting used to responding to those around them.