bluuebunny/crossref_metadata_2025 huggingface dataset:
A proposito di un libro di W. Däubler e M. Kittner sulla partecipazione dei lavoratori in Germania. Un'opera ricca di spunti interessanti anche per la transizione ecologica
Authors: Corti Matteo
Published: October 2023

Il saggio ripercorre in chiave diacronica la partecipazione dei lavoratori in Germania, focaliz-zandosi sulla c.d. cogestione d'azienda (betriebliche Mitbestimmung), sicuramente meno co-nosciuta e studiata nel nostro Paese rispetto a quella societaria (unternehmerische Mitbestim-mung). L'occasione è offerta dalla lettura del volume di W. Däubler e M. Kittner, Storia e fu-turo dell'ordinamento aziendale, che nel 2022 è stato pubblicato in seconda edizione. Dopo aver inquadrato la partecipazione dei lavoratori in Germania nel contesto europeo, l'Autore ne ripercorre le vicende principali, soffermando l'attenzione sulla legge sull'ordinamento azienda-le del 1972, che ancora oggi regola struttura e prerogative dei consigli d'azienda. L'obiettivo è restituire al lettore italiano non soltanto il quadro giuridico, ma soprattutto il contesto storico-sociale nel quale le strutture partecipative sono maturate, nonché il loro funzionamento nella prassi. Nella seconda parte del contributo sono affrontate le sfide della contemporaneità, con particolare attenzione ai temi della sostenibilità ambientale. L'esperienza tedesca, pur non repli-cabile nel nostro Paese, invita ad affrontare senza ulteriori indugi il tema del sostegno legislati-vo alla partecipazione.
Lo sguardo del Garante per l'infanzia e l'adolescenza sulla formazione degli psicologi e degli altri professionisti per la tutela dei minori
Authors: Bettiga Riccardo
Published: October 2023

Il Garante regionale per l'Infanzia e l'Adolescenza declina molta della propria attività nell'ambito dei servizi di tutela minori, a tal proposito, anche grazie al fatto che sempre più questa figura va emancipandosi da prospettive operative e sguardi prettamente giuridici, appare fondamentale oggi comprendere, da questo particolare punto di vista, quali siano eventuali punti di forza e punti di debolezza riscontrabili nella preparazione degli operatori che vi lavorano, in particolare degli psicologi. A partire dall'importanza rivestita da una cultura dei diritti umani per la comprensione e l'interiorizzazione dei principi etici e per l'agire deontologicamente corretto, passando per il rapporto delle professioni con i vincoli giuridici e burocratici che ne definiscono la soggettività giuridica, vengono ipotizzate alcune competenze trasversali e alcuni assetti metodologici, in particolare focalizzandosi sui concetti di integrazione e complementarità, utili alla valorizzazione delle competenze professionali specifiche e trasversali, così come all'ottimizzazione di qualunque lavoro in equipe.
Un contributo alla formazione dei sanitari per la tutela dei minori
Authors: Visci Giovanni
Published: October 2023

La tutela dei minori, il rispetto dei loro diritti, la prevenzione ed il riconoscimento di even-tuali abusi subiti costituiscono un terreno in cui l'impegno dei professionisti sanitari (pedia-tri e psicologi in particolare) assume un ruolo importante. Attraverso la recente introduzione nell'ordinamento universitario della laurea abilitante per gli psicologi, rivestono un ruolo determinante gli aspetti della formazione professionale degli stessi psicologi e la opportunità che, a partire dagli anni dell'università, gli studenti siano guidati a condividere le competen-ze e le esperienze dei professionisti, dei Servizi e delle Istituzioni coinvolti nella tutela dei minori e delle loro famiglie.
Post-Razionalismo, relazione ed emozione: temi di ricerca e contesti di intervento
Authors: Repaci Giorgia , Ventura Stefano , Cantelmi Tonino , Toro Maria Beatrice
Published: October 2023

Il post-razionalismo ha fondato la sua teoria e la sua pratica clinica su due punti fondamentali: la priorità delle emozioni, e la comprensione del mondo dei significati dell'individuo nel suo contesto relazionale. Entrambi questi assunti affondano le loro radici nella Teoria dell'Attaccamento di Bowlby (1969, 1973, 1979, 1980, 1988), attraverso la rielaborazione di P. Crittenden (1999, 2008, 2011), e hanno trovato nel modello della terapia cognitivo-interpersonale l'integrazione con la descrizione dei cicli interpersonali di Lorna S. Benjamin (1974, 1996, 2003). Riflettendo sugli aspetti fondamentali del modello cognitivo-interpersonale (Cantelmi, 2009; Cantelmi, Toro, Lambiase, 2009; Cantelmi, Lambiase, 2010; Cantelmi, Toro, Lambiase, 2010), quest'articolo propone di individuare nella disregolazione emotiva, maturata nei contesti relazionali di sviluppo, il costrutto trans-diagnostico che a distanza di molti anni dalle prime teorizzazioni di Vittorio Guidano (1987, 1991), sta riscuotendo in modelli molto diversi una sempre maggiore validazione empirica, divenendo parte integrante di moderni approcci alla psicoterapia.
Sul concetto di intersoggettività in psicoanalisi
Authors: Civitarese Giuseppe
Published: October 2023

Nella psicoanalisi contemporanea manca una definizione chiara di intersoggettività. In genere il termine si usa in riferimento a modelli di tipo relazionale e agli scambi che si realiz- zano tra due soggetti separati. Indica allora il profondo coinvolgimento dell'analista nel processo analitico. L'autore sostiene che questo tipo di uso, grosso modo come sinonimo di interazione o interpersonale, è banale e non è fedele al significato che riveste nella filosofia di Husserl. Il filo- sofo tedesco è stato il primo a parlare di intersoggettività per spiegare che se il soggetto ha ac- cesso all'altro e viceversa è perché sul piano ontologico sussiste già da sempre una dimensione di co-essere e co-implicazione reciproca (un campo trascendentale comune). Se dunque vogliamo formulare una definizione chiara e distinta, ma soprattutto specifica, di intersoggettività, dob- biamo recuperare questa intuizione e tradurla in princìpi coerenti di tecnica. In base a questi due semplici regole, fedeltà al significato speculativo originario del concetto e sua traduzione in stru- menti tecnici, diventa possibile differenziare i vari modelli di psicoanalisi.
Intersoggettività: questa sconosciuta. Controreplica a Civitarese
Authors: Fornaro Mauro
Published: October 2023

Dopo aver ricordato l'accordo con Giuseppe Civitarese (2023a, 2023b) su importanti tesi, viene evidenziato come le divergenze riguardino la rassegna di filosofi e altri pensatori – sulla quale si sollevano perplessità sotto il profilo del merito e del metodo – che Civitarese ha considerato al fine di suffragare una nozione accettabile di intersoggettività. Non risulta pertanto una definizione chiara di intersoggettività, nonostante gli intenti dichiarati da Civitarese (2023a).
La seduzione materna. Margarethe Hilferding precorritrice di Sigmund Freud
Authors: Romano Cesare
Published: October 2023

Partendo dalla poco conosciuta relazione che Margarethe Hilferding, la prima donna accolta nella Società psicoanalitica di Vienna (SPV), tenne nel gennaio del 1911 sul tema dell'amore materno, si cerca di dimostrare che la relatrice anticipò di più di vent'anni la teoria di Freud della madre come prima seduttrice. Inoltre la Hilferding metterà in luce la reciproca rela- zione sessuale che intercorre tra la madre e il neonato, sottolineando l'esperienza erotica che li coinvolge entrambi ma soprattutto evidenziando che alla sessualità del neonato, descritto come un oggetto sessuale naturale per la madre, corrisponde una analoga esperienza erotica materna che non troverà riscontro neppure nelle opere più tarde di Freud, il quale non citò mai la Hilfer- ding se non per segnalarne l'esodo dalla SPV per aderire al gruppo degli adleriani. Margarethe Hilferding, nonostante il suo contributo pionieristico, è del resto ignorata dalla maggior parte della letteratura psicoanalitica.
«We are new farmers selling products from rural area»: the labor process to perform authenticity of live e-commerce sellers in China
Authors: Duan Shichang
Published: October 2023

This article examines the labor process to perform authenticity of live e-commerce sellers, so-called "new farmers", as entrepreneurial subjects, in rural China. The author conducted fieldwork in three live e-commerce teams for one year. Drawing on these data, this article elaborates the exploitative aspect of plat-form labor by describing the tension between mobilization narratives and the labor experience to perform authenticity. These mobilization narratives include interre-lated discourse praising performing authenticity of new farmers, including the ad-vantage of visualization technology, making the marginalized visible, and em-powerment for entrepreneurial individuals. However, these myth obscures the physical labor, gatekeeping process, and necessary capital to construct authentici-ty online. The author concludes by arguing the platform economy demands hybrid labor regime and enhances, instead of improving the social status of marginalized rural subjects.
Vivere le crisi economiche nell'ombra. Una analisi del rischio di perdere il lavoro per la popolazione straniera irregolare in Lombardia (2011-2021)
Authors: Ortensi Livia Elisa , Barbiano di Belgiojoso Elisa
Published: October 2023

Migrants are a heterogeneous group concerning their residence sta-tus, which determines their different ability to cope with economic cri-ses. Migrants in an irregular condition are considered the most vulnera-ble, but empirical evidence to support this hypothesis is scarce. Using survey data from the Regional Observatory for Integration and Multi-ethnicity of Lombardy Region, this paper analyses the risk of transition to unemployment or inactivity status between 2011 and 2021, confirm-ing the association with legal status. However, different trends emerge when comparing the effects of the Great Recession and the pandemic crisis. While the irregular component was more exposed to the risk of losing its job during the Great Recession, the pandemic years show the opposite trend.
Le traduzioni e la ricerca storica: primi bilanci e prospettive di ricerca
Authors: Castagnino Alessia
Published: October 2023

Negli ultimi anni, numerosi studiosi provenienti da ambiti disciplinari differenti hanno sottolineato l'importanza delle traduzioni come fonti per indagare fenomeni di interesse storiografico. L'articolo ha come obiettivo quello di discutere alcune delle prospettive teoriche e metodologiche avanzate nel panorama europeo degli studi sulla traduzione. In particolare, l'attenzione è indirizzata su alcune delle riflessioni maturate nell'ambito dei Translation Studies e degli studi sul transfer culturale, a partire dal riconoscimento delle traduzioni come esiti di una negoziazione culturale e dall'interesse rivolto verso i traduttori. La ricostruzione fornirà l'occasione sia per inquadrare i primi tentativi di recepire queste sollecitazioni all'interno del dibattito storiografico (dall'elaborazione di una "cultural history of translation" da parte di Peter Burke, ai contributi degli studiosi di Enlightenment Studies), sia per avanzare ipotesi sui possibili sviluppi di tali linee di ricerca.
Controrivoluzione, patriottismi monarchici e violenza politica nel Mezzogiorno dell'ottocento
Authors: Albergoni Gianluca , Fruci Gian Luca , Tatasciore Giulio , Rujula López Pedro , Di Fiore Laura
Published: October 2023

Il dossier che presentiamo ai lettori si compone di tre saggi, i quali propongono alcuni piani di lettura del volume di Carmine Pinto, La guerra per il Mezzogiorno. Italiani, borbonici, briganti 1860-­1870 (Laterza, Bari-­Roma, 2019), assurto recentemente a punto di riferimento di una ricca stagione di studi centrata sul brigantaggio. Nel primo, Giulio Tatasciore, muovendo dalla considerazione dell'attualità del tema nel discorso pubblico, nel quale la figura del brigante sembra ricoprire in maniera crescente significati identitari e polemici, identifica quale chiave storiografica del volume in discussione la rilevanza del dato politico della violenza e la centralità del paradigma della guerra. Da tale prospettiva, l'autore sottolinea come nel volume di Pinto risulti enfatizzato il ruolo dei funzionari civili impegnati nel Mezzogiorno durante i primi anni della nazione risorgimentale, così come le pratiche di prevenzione e di polizia. Infine, Tatasciore suggerisce alcuni spunti critici e delinea possibili ulteriori prospettive di ricerca. Il contributo di Laura Di Fiore si sofferma invece su un altro tra i moltepli-­ ci aspetti che emergono dal volume, ovvero le forme di legittimismo e controrivoluzione che si svilupparono nel decennio dell'unificazione italiana. A partire dall'analisi di Pinto sulla dimensione politica del brigantaggio, l'autrice si concentra, in primo luogo, sul rapporto tra questo fenomeno e le insorgenze più risalenti, interrogandosi sulla possibilità di individuare una "tradizione controrivoluzionaria" nella storia del Mezzogiorno. Successivamente passa ad analizzare il borbonismo nel quadro della controrivoluzione ottocentesca europea, sottolineando i limiti di tale progetto politico e la conseguente difficoltà a essere percepito dagli antagonisti italiani come un avversario legittimo. Un quadro che spiega anche in parte l'ampio ricorso a misure eccezionali da parte dello Stato italiano, in fase di costruzione, per andare incontro a istanze della stessa società meridionale. Anche la prospettiva prescelta da Pedro Rújula López invita a inserire comparativamente il brigantaggio postunitario nel quadro della mobilitazione controrivoluzionaria del XIX secolo in area mediterranea, sottolineando come il tratto unificante di queste esperienze – accanto a quella dell'Italia meridionale viene focaliz zato il caso della Spagna durante le guerre carliste – vada individuato nel patriottismo monarchico, vera e propria cultura politica diffusa fra le masse popolari da tempo abituate all'uso delle armi e quindi capaci di sostenere il conflitto civile in nome dell'assolutismo contro il nuovo potere
Welfare in-between artistic expressions and communities: Deanna Dikeman's exhibition "Leaving and Waving"
Authors: D’Ambrosio Mariangela , Palladino Simona , Mitra Paola
Published: October 2023

With the intention to investigate the role of photography in addressing social issues and the function that exhibitions play as an engine of collective action, the research focuses on the analysis of Deanna Dikeman's exhibition Leaving and Waving. The photo reportage of nintyeight photographs was conducted over twentyseven years, through which the artist portrayed her parents at the moment of saying goodbye. This is a creative way that captures ageing, death, family bonds, generational relationships, greetings. The study was conducted by administering semi-structured anonymous questionnaires to visitors of three exhibitions in Italy (Campobasso, Rome, Verona) from February until June 2022. The study addresses the role of new social practices and associations, considering family ties in relational and socio-relational Welfare. The social as such is intended strategically to promote individual and collective well-being through artistic expression.
I nostri sogni. Laboratorio di Storytelling, Video e Social per adolescenti con malattia rara e complessa
Authors: Lala Roberto , Bisollo Maddalena , Chialone Paola , Garrino Lorenza , Nave Luca , Nivolo Enrico , Zottola Claudio , Denaro Riccardo
Published: October 2023

La Federazione Malattie Rare Infantili (FMRI) da circa vent'anni gestisce il ser-vizio "Incont-Rare", uno spazio di ascolto rivolto ai pazienti con malattia rara e ai loro familiari. Una équipe interdisciplinare organizza sia consulenze a livello individuale, sia incontri con gruppi di pazienti familiari, anche tramite il coin-volgimento della Rete Interregionale del Piemonte e della Valle D'Aosta. Tra i bisogni più evidenti emergono quelli degli adolescenti affetti da malattia rara e complessa, che manifestano numerose difficoltà a socializzare con i propri pari, sia in ambito scolastico sia nella vita quotidiana. I bisogni di relazionarsi e di "fare gruppo" sono connaturati nella natura umana, mentre il loro soddisfaci-mento è un requisito essenziale per lo sviluppo di una personalità armonica e sa-na, che spesso manca a questi adolescenti. Il progetto nasce dal desiderio di fa-vorire la socializzazione dei partecipanti ed il loro senso di empowerment. Il pro-getto, innovativo sia per il tipo di linguaggio che per il coinvolgimento diretto dei ragazzi, nasce con l'obiettivo di favorire la socializzazione dei partecipanti ed il loro senso di empowerment. È il primo corto ad essere scritto, diretto ed in-terpretato da ragazzi con malattie rare e complesse.
Methane Hydrate Formation in Particles of Frozen Soy Lecithin Solutions
Authors:   Earth Cryosphere Institute, Tyumen Scientific Center, SB, RAS, Tyumen, Russia, Pletneva K. A. , Kibkalo A. A. ,   Earth Cryosphere Institute, Tyumen Scientific Center, SB, RAS, Tyumen, Russia, Zhingel P. ,   Earth Cryosphere Institute, Tyumen Scientific Center, SB, RAS, Tyumen, Russia, Drachuk A. O. ,   Earth Cryosphere Institute, Tyumen Scientific Center, SB, RAS, Tyumen, Russia, Pandey G. ,   Earth Cryosphere Institute, Tyumen Scientific Center, SB, RAS, Tyumen, Russia,   University of Petroleum & Energy Studies (UPES), Dehradun, Iindia, Molokitina N. S. ,   Earth Cryosphere Institute, Tyumen Scientific Center, SB, RAS, Tyumen, Russia
Published: October 2023

This study presents the experimental investigations on the kinetics of methane hydrate formation from frozen ground solutions (particle size 80-140 microns) of soy lecithin additive with varying concentrations from 0.1 to 1 mass% at 5 MPa and 273.2 K in an unstirred condition. It has been observed that the presence of soy lecithin additive enhances the degree of water-to-hydrate conversion by about twice compared to ground ice. The proposed mechanism of methane hydrate promotion in frozen ground soy lecithin solutions using nuclear magnetic resonance, viscometry and optical microscopy have been discussed in detail.
Pressure Transient Analysis of a Vertical Well with Multiple Etched Fractures in Carbonate Reservoirs
Authors:   Tyumen Industrial University, Kabirov A. N. ,   Tyumen branch «SurgutNIPIneft», Sitdikov N. N. ,   Tyumen Industrial University,   Branch of LLC «Lukoil-Engineering» «KogalymNIPIneft», Lykova A. Yu. ,   Tyumen Industrial University,   Tyumen branch «SurgutNIPIneft», Gordanov R. T. ,   Tyumen Industrial University,   Gazprom Dobycha Noyabrsk LLC
Published: October 2023

In this paper, a new mathematical model of unsteady flow of a naturally fractured porous medium is presented,in which artificial fractures intersecting a vertical well and three different geometries of pore blocks containing plates, cylinders and spheres were considered. A new solution was obtained using the Laplace transform and an integral approach using the point source function. A polar coordinate transformation was used to process the radial distribution of an arbitrary number of cracks and angle. The model was then tested against three published cases.
Scaling the Hydraulic Efficiency of a Drag-Reducing Agent
Authors:   Gubkin University, Banerji T. , Shestakov R. A. ,   Gubkin University
Published: October 2023

The purpose of this article is to deduce the dependence of the hydraulic efficiency of drag-reducing agent on real objects on the hydraulic efficiency of drag-reducing agent in bench or laboratory conditions for two cases: smooth and rough pipeline wall. The method used in this article is a mathematical analysis of the dependenciesof the efficiency of drag-reducing agent in pipelines of different diameters with different roughness of the pipeline wall.This article analyzes the dependencies for calculating the coefficient of hydraulic resistance during flow in pipelines of various diameters. The dependence of the hydraulic efficiency of the drag-reducing agent on the diameterof the pipeline is analyzed. In the course of transformations, including using the Lambert function, an explicit dependence of the hydraulic efficiency of drag-reducing agent under conditions of different diameters for smooth pipes and an implicit dependence for rough pipes was revealed.
Comprehensive Reagent Protection of the Visbreaking Unit in Order to Increase the Overhaul Run
Authors:   Gubkin University, Vostrikova Yu. V. , Kapustin V. M. ,   Gubkin University
Published: October 2023

A detailed analysis of chemical reagents that are used in visbreaking units at oil refineries is presented. Additives have been identified that are used in a number of refineries, such as a passivator, coke inhibitor, dispersant, corrosion inhibitor, neutralizer, defoamer or antifoaming agent. The most vulnerable points of the visbreaking installation technology are considered. A diagram is presented with the designation of areas with possible problems, namely foaming of the oil product, contamination by coke deposits of equipment, corrosion of helmet lines, the possible formation of hydrogen sulfide and other undesirable components. A comprehensive review of each reagent allows you to understand its purpose at the facility, to understand the mechanisms of the action of reagents. The approximate compositions of each reagent are analyzed, the requirements for additives are considered.
DETERMINATION OF LOGISTICS PARAMETERS OF E-CARGO BIKES FOR SUSTAINABLE DELIVERY OF POSTAL CARGO IN CITIES
Authors: Davidich Yu. , Galkin A. , Ponkratov D. , Kush Y. , Samchuk G.
Published: October 2023

The article is devoted to formation of parameters of logistics system of cargo transportation using «green technologies». The feasibility of using a distribution center with certain parameters of the supply chain is assessed. The solution of the problem of choosing the location of the logistics center was solved simultaneously with solving the problem of routing and choosing the carrying capacity of the vehicle. The number and configuration of transportation routes depends on the volume of cargo delivery, the location of the consignor and consignees, as well as on the carrying capacity of vehicles. Each location of the distribution center determines the number of routes, the distance of transportation, the volume of traffic on each section of the routes. As a result, it was proposed to use the value of the transport work of rolling stock as an indicator that takes into account these components. The initial data for determining the effective location of the distribution center is the volume of traffic for each sender and the location of consumers. In connection with the current trends in the development of "green technologies" in urban logistics, the question of the feasibility of using freight electric bicycles at the proposed location of the city logistics center was considered. When using green technology, electric cargo bicycles were considered as vehicles. The solution to the problem of determining the most efficient distribution center was carried out taking into account the possible carrying capacity of electric bicycles. A number of bicycles with different carrying capacities that can be used to transport mail cargo were selected. It was revealed that the rational location of the distribution center ensures minimal transport work during the transportation of goods to any carrying capacity of the bicycle. To assess the effectiveness of an electric cargo bike, the amount of transport work performed using a battery capacity unit was used as a criterion. The value of this criterion is determined by the technical characteristics of the bike, namely carrying capacity, mileage on a single battery charge and battery capacity. The value of the efficiency criterion determined the ranks of bicycles taking into account technological parameters.
Keywords: logistics center, electric bike, distribution center, efficiency, supply, green technology.
Surgical Instrument’s Tip Fracture During Cataract Surgery
Authors: MOKHTAR AZLINA
Published: October 2023

Purpose: To describe a case of a surgical instrument’s tip fracture during cataract surgery. Method: Case report. Results: We report a case of a 60-year-old gentleman who underwent phacoemulsification of the left eye. It was noted that the tip of the second instrument (lens chopper) was fractured during the last quadrant removal of the opacified lens, which disappeared posteriorly. The surgery was successfully completed, and the intraocular lens appeared stable without posterior capsular rent. An urgent computed tomography scan (CT scan) of orbit was arranged. It showed a round radio opaque foreign body near the lens at the lateral aspect of the left intraocular lens (IOL), measuring approximately 0.3cm. The patient underwent foreign body removal using an intraocular magnet by a vitreoretinal surgeon two days after the phacoemulsification surgery. The patient had an uneventful recovery with a vision of 6/60 pinhole 6/6 at six weeks post operatively. Conclusion: Surgical instrument’s tip fracture is a known complication during phacoemulsification; however, it was under-reported among surgeons. Careful inspection of all instruments before introducing them to the eye is mandatory, and early identification of this condition during surgery may avoid major complications.
Pengaruh Pertumbuhan Aset, Ukuran Perusahaan, dan Profitabilitas Perusahaan terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2017- 2020
Authors: Sari Hesty Yana , Yuniarti Evi , Rachman Artie Ardhita
Published: October 2023

Banyak perusahaan melakukan penghindaran pajak karena, penghindaran pajak merupakan upaya untuk mengurangi pajak yang dapat dilakukan namun tetap mematuhi ketentuan peraturan perpajakan yang berlaku seperti memanfaatkan celah hukum dan pemotongan yang diperbolehkan atau menunda pajak yang belum diatur dalam peraturan perpajakan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh pertumbuhan aset, ukuran perusahaan, dan profitabilitas perusahaan terhadap penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Teknik yang digunakan penulis dalam pengambilan sampel menggunakan metode purposive sampling, yaitu metode pengambilan sampel dengan pertimbangan tertentu, sehingga diperoleh 76 sampel penelitian berdasarkan kriteria. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian yang telah dilakukan menunjukkan bahwa dapat disimpulkan bahwa semua variabel bebas secara simultan (bersama-sama) mempengaruhi variabel terikat. Hasil pengujian secara parsial menunjukkan bahwa pertumbuhan aset tidak berpengaruh terhadap penghindaran pajak, ukuran perusahaan berpengaruh positif signifikan terhadap penghindaran pajak pada tingkat signifikan 10%, sedangkan profitabilitas dengan proksi ROA berpengaruh negatif signifikan terhadap penghindaran pajak pada tingkat signifikan 5%.
Digital mind mapping as a pedagogical tool to support the student’s business plan writing performance
Authors: Amansyah Farida , Nur Sahril , Anas Ismail
Published: October 2023

The article presents a study focusing on using Digital Mind Mapping (DMM) by students to develop a business plan concept and enhance their ability to plan and organize a new business roadmap. In line with the task-based language teaching approach and Ellis's framework for designing task-based lessons, the study investigates the students' practices of creating meaning and their reflections on using DMM. The research consists of three main stages: pre-task, during-the-task, and post-task activities. Twenty-three students enrolled in a Business English course participated in the study, and qualitative data, including business plan diagrams, student-created business plans, and reflection sheets, were collected and analyzed. The findings reveal that the students reflected positively on their experience with DMM, as the task stimulated their active participation, exploration, autonomy, and engagement throughout the writing process. This study contributes to the existing literature on task-based language teaching by examining the effectiveness of Digital Mind Mapping in facilitating students' business planning and organizational skills. Additionally, it provides insights into exploring the long-term impact of utilizing DMM in various language learning contexts and investigates potential strategies for optimizing its implementation in business English courses.
Proactive versus Reactive Nutrition Therapy in Head and Neck Cancer Patients Treated with Chemoradiotherapy: A Case Series
Authors: Ramadhania Dian Araminta , Andayani Diyah Eka , Sinaga Wina
Published: October 2023

Introduction: Malnutrition is frequently found in head and neck cancer (HNC) patients subjected to chemoradiotherapy. Furthermore, the condition can hinder therapy and increase patient mortality. Nutrition therapy may be given proactively and reactively before and during chemoradiotherapy, as a response to nutritional status deterioration. Early or proactive nutrition therapy is considered superior in minimizing weight loss and interruption days during chemoradiotherapy. Therefore, this study aims to explore the clinical impact of proactive and reactive nutrition therapies.Case Presentation: A total of 4 HNC patients were subjected to chemoradiotherapy and received nutrition therapy at different points. Approximately 2 patients received proactive nutrition therapy, while the other 2 underwent reactive nutrition after cancer treatment. Increased intake was achieved through administering oral nutrition supplements and supporting a nasogastric tube. Patients who received proactive nutrition therapy experienced less weight loss compared to reactive therapy. Delayed initiation of nutrition therapy resulted in a more pronounced weight loss. Therefore, it was crucial to maintain energy intake in line with established recommendations to effectively uphold the nutritional status of cancer patients.Conclusions: Proactive nutrition therapy should be provided to HNC patients before the commencement of cancer therapy.
Analisis Tren Minat Masyarakat Indonesia terhadap Artificial Intelligence dalam Menyongsong Society 5.0: Studi Menggunakan Google Trends
Authors: Kharis Selly Anastassia Amellia , Zili Arman Haqqi Anna , Putri Agustiani , Robiansyah Anton
Published: October 2023

Artificial Intelligence (AI) telah menjadi pendorong dalam mewujudkan konsep Society 5.0. Minat masyarakat Indonesia terhadap AI berperan penting dalam memahami kesiapan dan penerimaan terhadap konsep Society 5.0. Minat yang rendah terhadap AI akan menyulitkan realisasi Society 5.0 bagi masyarakat Indonesia. Penelitian ini bertujuan menganalisis tren minat masyarakat Indonesia terhadap AI menggunakan Google Trends. Data terkait AI dikumpulkan dan dianalisis seiring waktu dan pola minat di berbagai wilayah Indonesia. Penelitian ini menggunakan metode knowledge discovery in database (KDD). Hasil penelitian menunjukkan minat masyarakat Indonesia terhadap AI sudah muncul sebelum istilah Society 5.0 muncul. Meskipun minat Masyarakat Indonesia lebih rendah dibandingkan Masyarakat dunia, tren minat Masyarakat Indonesia terhadap AI meningkat. Daerah yang memiliki minat tertinggi dengan kata pencarian “Artificial Intelligence” adalah Daerah Istimewa (DI) Yogyakarta. Analisis tren minat Masyarakat Indonesia terhadap AI akan membantu berbagai sektor dalam menyiapkan rencana dan membuat keputusan untuk mewujudkan konsep Society 5.0 bagi Masyarakat Indonesia.
Sistem Informasi Hasil Audit Keuangan Menggunakan Fitur Whatsapp di BPK2M Sukorejo Situbondo
Authors: Najiyyullah Muhammad , Santoso Firman , Ghofur Abd.
Published: October 2023

Badan pengawas keuangan dan kekayaan ma’had (BPK2M) merupakan lembaga yang bertugas memeriksa dan mengawasi pengelolaan keuangan di lembaga-lembaga di bawah naungan PP. Salafiyah Syafi’iyah Sukorejo. Namun, dalam praktiknya, proses audit yang masih bersifat konvensional mengakibatkan atasan tidak dapat memantau kinerja auditor, tidak adanya sistem pemberitahuan, dan tidak adanya grafik temuan pelanggaran setiap lembaga. Tujuan dari sistem informasi hasil audit keuangan pada BPK2M dengan fitur WhatsApp diupayakan untuk membantu mempercepat dalam proses hasil auditing keuangan agar menjadi efisien dan efektif. Penelitian ini menggunakan studi kualitatif dengan metode deskriptif. Metode pengumpulan data yang digunakan berupa studi pustaka, observasi dan wawancara. Berdasarkan kajian literatur, analisis serta implementasi pemrograman dengan bahasa PHP, database menggunakan XAMPP dan penggunaan WhatsApp Gateway sehingga menghasilkan program yang berbasiskan web. Hasil dari sistem ini, dapat mendistribusikan laporan, adanya sistem pemberitahuan dan grafik setiap lembaga.
Prediksi Financial Distress Pada Perusahaan Listed di Indonesia Akibat Pandemi Covid-19
Authors: Umam Khoerul , Ratmono Dwi
Published: October 2023

The purpose of this study is to examine the financial distress of companies before and during the Covid-19 pandemic. The research sample is all public companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. Data is collected from company annual reports with the IDX database, the number of samples is determined using the Slovin formula approach and sampling uses a stratified random sampling technique based on the type of industry . The Z-Score value was then analyzed using a different test with paired sample t-test. The results of this study show that the financial distress of IDX listed companies did not change significantly before and during the Covid-19 pandemic, except for the Consumer Non-Cyclicals sector. This finding also shows that these companies are able to adapt to the pandemic. Besides that, the market value of their equity is also able to survive on the stock exchange. This study contributes to the prediction of financial distress related to the Covid-19 pandemic to stakeholders, especially investors as material for investment considerations during a pandemic or crisis caused by other causes. The government can also use the results of this research as a reference in making policies during a pandemic. This finding also complements previous studies, which have examined the effects of pandemic conditions on company conditions.
Pengaruh Sistem Informasi Akuntansi dan Kinerja Pegawai Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Dinas Tenaga Kerja Kabupaten Mandailing Natal)
Authors: Mahfuz Rizky Putri , Hanum Zulia
Published: October 2023

This study aims to examine the effect of accounting information systems and employee performance on the quality of financial reports at the Mandailing Natal District Manpower Office. The method used in this study is an associative approach using primary data in the form of respondents' answers to questionnaires distributed directly to 41 employees of the Mandailing Natal Regency Manpower Office. Then, the data analysis method used is SEM – PLS using SmartPLS 4.0 software. The results of this study explain that the accounting information system has no significant effect on the quality of financial reports, but employee performance has a significant effect on the quality of financial reports at the Mandailing Natal District Manpower Office.
Pemanfaatan AEOI untuk Meningkatkan Kepatuhan Wajib Pajak High Wealth Individual dalam Program Pengungkapan Sukarela
Authors: Astuti Era Widi , Abbas Yulianti
Published: October 2023

Utilization of Automatic Exchange of Information (AEOI) data is expected to be able to encourage taxpayers are willing to take part in the Voluntary Disclosure Program (PPS) by disclosing assets that have never been reported in the Annual Tax Return or Tax Amnesty. This study aims to evaluate the effectiveness of AEOI in increasing High Wealth Individual (HWI) Taxpayer compliance during the PPS period at KPP X. This research is important to do because there are differences in the results between research conducted before and after the period of utilization of AEOI data by DGT starting in 2020. In addition, AEOI data, which is considered to be able to improve tax compliance, has several challenges in its utilization, namely data synchronization and rejection by taxpayers. The effectiveness of data utilization is measured using the CIPP Evaluation Model. This research is qualitative with a case study approach. Data collection was carried out through interviews with Account Representatives (AR) and analyzing the data and reports provided by KPP X. The results showed that there were several obstacles in the utilization of AEOI data, especially the accuracy of the data which required adjustments. Utilization of AEOI data effectively increases the participation of HWI Taxpayer in PPS. The tax paid by HWI Taxpayer who has AEOI data is higher than HWI Taxpayer who does not have AEOI data. This success was influenced by several factors, namely synergy and support from colleagues; high tax awareness and ability to pay and concrete power of AEOI data.
Evaluasi Peranan Audit Internal pada Penerapan Strategi Anti Fraud
Authors: Hikmah Aisyah Nadiatul , Wondabio Ludovicus Sensi
Published: October 2023

This research stems from the enormity of the threat of fraud that can be experienced by any company so it is considered a risk inherent in every company, especially the banking industry. This is shown in the report published by the Association of Certified Fraud Examiners (ACFE) in 2022 which recorded 2,110 cases of fraud in 133 countries across various industries, with the financial or banking industry being the industry victim with the highest number of cases. This research was conducted to evaluate the implementation of anti-fraud strategies in the companies under study to reduce the possibility of fraud occurring and also to identify the role of internal audit in implementing this strategy as one of the company's reliable early detection media. This research was conducted to explore the phenomenon of fraud using a research strategy in the form of a case study type of evaluation at PT. BCD as the company that is focused in this research.. The results of this study explain that PT. BCD, the company under study, has implemented an anti-fraud strategy that at least meets the minimum requirements for its implementation but is unable to instill a culture of the importance of implementing an anti-fraud strategy at every level of position and the company also does not carry out Internal Audit obligations for all aspects of implementation, resulting in weaknesses in the internal control system. Because the application of an anti-fraud strategy alone is not enough to reduce the threat of fraud.
Pengaruh Skeptisme Profesional, Integritas Dan Beban Kerja Terhadap Penilaian Risiko Kecurangan
Authors: Apriwandi Apriwandi , Christine Debbie
Published: October 2023

This study aims to analyze the effect of professional skepticism, integrity, and workload on fraud risk assessment. This research was conducted on auditors who work at Public Accounting Firms in the city of Bandung. This study uses primary data by distributing questionnaires to the auditors. In this study, 100 respondents became the research sample. Sampling method using purposive sampling technique. This study uses a descriptive method with a survey approach where the respondents who are the sample are auditors who work in several public accounting firms in the city of Bandung. The objects in this study are Professional Skepticism, Integrity, and Workload as independent variables and Fraud Risk Assessment as the dependent variable. The data collection technique was carried out by distributing questionnaires to auditors working at the Public Accounting Firm in the city of Bandung. The results of the simultaneous tests carried out proved that between professional skepticism, integrity and workload, the result was 0.001 on the fraud risk assessment.
Evaluasi Lingkungan Pengendalian dengan Kerangka Pengendalian Internal COSO di KPP Pratama Jakarta Pesanggrahan
Authors: Setiyaviani Sekar Puspita Ayu , Julian Lufti
Published: October 2023

The control environment is crucial for establishing a reliable internal control system to prevent corporate fraud at the Jakarta Pesanggrahan Tax Office. It collects state revenue and accesses sensitive taxpayer information, including personal identity and financial data, making it susceptible to fraud risks. This study evaluates the control environment components of the Jakarta Pesanggrahan Tax Office using the 2013 edition of the COSO Internal Control Framework. The study used qualitative descriptive and case study methods. The population of this tax office consists of 93 employees. Primary data was collected through semi-structured interviews with 20 informants from various sections. Secondary data was collected through online sources, regulations, reports, and a literature review. The novelty in this study is that researchers used thematic analysis to produce 37 themes used as indicators in the suitability assessment of control environment components. The research results show that Jakarta Pesanggrahan Tax Office has 31 out of 37 indicators. In the "The organization demonstrates a commitment to integrity and ethical values" component, there are findings of working hours violations. In the component "The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control," there are repeated findings from the Supreme Audit Agency of the Republic of Indonesia, and the structure of the Internal Compliance Unit needs to operate independently. In the component "Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives," there are differences in perceptions between personnel of the Compliance Committee and inconsistencies in work positions. In the "The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives," the Jakarta Pesanggrahan Tax Office has fulfilled all indicators. Finally, in the component "The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives," the finding is the form of quality inequality resulting from employee performance ratings. Overall, the study aims to contribute to developing knowledge about the control environment in the tax office.
The Influence Of Solvatibility Ration, Company Size, TATO, ROA, DER On Return Price Of Properties Subsectors In 2019-2021
Authors: Dimyati Firda Farhany
Published: October 2023

The purpose of this paper is to analyze the effect of solvency ratios, firm size, total  turnover (TATO), return on equity (ROA) and debt-to-equity ratio (DER) on company performance/share prices in real terms. in the real estate subsector. 2019-2021 The purpose of this research is to understand the factors affecting the stock price of real estate. The research method  is panel regression analysis, which uses secondary information obtained from the financial statements of  listed real estate companies. The research sample consists of several companies in the real estate subsector  covering a certain period. The results of the present study show that the solvency ratio, firm size, TATO, ROA and DER significantly affect the performance/share price of companies in the real estate sub-sector. Importance ratios, firm size, and ROA positively affect stock return/price, while TATO and DER affect negatively. This shows that investors tend to pay attention to these factors when evaluating the performance of real estate and determining  stock prices. This study helps to understand the factors influencing the performance/share price of companies in the real estate sub-sector. The results of this study can be used as a benchmark for investors, company management and regulatory authorities in making investment decisions and policies related to real estate.
Evaluasi Implementasi Penganggaran Berbasis Kinerja di Masa Pandemi Covid-19
Authors: Situmorang Gratia Mastauly , Martani Dwi
Published: October 2023

The research aims to evaluate performance-based budgeting during the Covid-19 pandemic at the Ministry of State Secretariat. The Covid-19 pandemic has become a global issue, so government agencies have refocused the national budget. Meanwhile, performance gains can be realized if supported by an adequate budget. The research used a case study strategy with a qualitative approach, single case study method, qualitative descriptive data analysis on single unit analysis with data documentation instruments and group discussion forums (FGD). This research is interesting because it examines strategic ministries during the Covid-19 pandemic through FGD instruments. The results of data analysis for 2020-2022 show that the absorption of the Ministry of State Secretariat's budget is on average <95% due to the high and dynamic intensity of the activities of the President/Vice President, which is a particular challenge in budgeting. Significant fluctuations in output efficiency occurred due to savings in official travel costs during the pandemic. The value of output and outcome achievements is relatively constant and meets targets even though efficiency has increased due to digital transformation and new work patterns. The results of the study show that there are still HR constraints and priority scales, but cross-departmental collaboration is still implemented through ICT optimization when working from home. The research concludes that performance-based budgeting has been carried out in accordance with regulations as per the results of budget performance evaluations in the aspects of implementation, benefits, and context. However, the implementation is not optimal when there is a change in personnel, regulations, and applications, so that the improvement of HR competence and collaboration needs to be carried out continuously.
Sengketa Pajak atas Koreksi Biaya Royalti dan Secondary Adjustment (Studi Kasus Putusan Banding PT XYZ)
Authors: Prasetyo Widhi Nugroho Budi
Published: October 2023

The purpose of this study is to analyze transfer pricing disputes over royalty cost correction and the imposition of Secondary Adjustment and provide recommendations both to the tax authorities in the audit process and to taxpayers in the company's financial reporting in the future. Based on the object of research, there are differences in the results of the decision on the dispute over the correction of royalty costs of PT XYZ for the 2009 to 2015 tax years and there has been no research on the imposition of Secondary Adjustment in previous studies. The research method used is a qualitative method with a case study approach by looking at secondary data in the form of PT XYZ Appeal Decisions for tax years 2009, 2011, 2013, 2014 and 2015 as well as interviews with consultants, tax auditors and objection reviewers. The results of the study concluded that the royalty fees charged were not in accordance with the arm’s length principles. The tax auditors is less than optimal in conducting the examination by not imposing Secondary Adjustment for the examination of Tax Years 2013, 2014 and 2015.