bluuebunny/crossref_metadata_2025 huggingface dataset:
Simulation and Analysis of Piezoresistive Microcantilever
Authors: Johari Shazlina , Catherine Lim Ee Chen  , Taib Bibi Nadia , Ismail Mohd Hafiz , Ibrahim Siti Noorjannah
Published: December 2023

Currently, most piezoresistive microcantilever sensors are configured with a dual-layer design that includes a piezoresistor integrated onto the upper surface of a microcantilever. The dual-layer design effectively enhances sensitivity and the piezoresistance effect. However, integrating the piezoresistor onto the microcantilever in the fabrication process necessitates additional steps, leading to extended manufacturing times and increased production costs. In this paper, the mechanical behavior of a single-layer piezoresistive microcantilever, namely displacement, stress, and strain, is investigated and analyzed using ANSYS Multiphysics. The contributing factors expected to affect the device's performance are its geometrical dimensions, and the materials used. Regarding the device dimensions, the length, thickness, and width of the cantilever were varied. It was found that the performance of the piezoresistive microcantilever can be improved by increasing the length and decreasing the thickness. The displacement of the microcantilevers increased by about 230%, from 75.76µm to 250.12µm, when the length was increased from 225µm to 350µm. The applied force ranged from 2uN to 12uN. Similarly, the stress and strain produced on the microcantilevers also increased by about 60.83% and 57.22%, respectively. From the material point of view, the microcantilever made with silicon always had the highest displacement value compared to silicon nitride, silicon dioxide, and polysilicon. This is due to the Young's modulus value, where materials with lower Young's modulus will have higher displacement and stress.
Structural Performance and Evaluation of PDMS-Based Planar Membrane for Electromagnetic Vibration Energy Harvester (EM-VEH)
Authors: Nur Indah  , Jumril Yunas  , Azrul Azlan Hamzah  , Rhonira Latif  , Nanang Sudrajat  , Subekti  , Ida Hamidah
Published: December 2023

This paper discusses the performances of Polydimethylsiloxane (PDMS) membranes with the electromagnetic coils and magnetic arrangement as the supporting structure to generate electricity by capturing the energy from vibrating ambient source. The membrane attached to the permanent magnet moved according to the structure of the electromagnetic system. The study first designed the PDMS planar membrane to allow the vibration energy capturer to induce the coils efficiently. Membrane vibration from a loudspeaker with an operating frequency of 32 Hz was used as the vibration source. The generated energy stored in a storage circuit  using a 220 µF/25 Volt capacitor, while a 1.5 Volt LED was used as a tested load in the system. The results showed that the moving membrane attached with a 10 mm diameter magnet revealed an open circuit output voltage of 500 mV on the EM coil. An experiment within a 20-minute flashing LED load test produced an output voltage of 2.2 Volts. This study would benefit the development of vibration energy harvester used to supply a low electrical power for microdevices in an isolated area.
Impact of AC Anodizing on SS304L Oxide Film and Its Effect on Hydrogen Evolution Reaction (HER) Properties
Authors: Nur Suhaily Azmi  , Mohd Nazree Derman  , Zuraidawani Che Daud
Published: December 2023

The effect of AC anodizing on the formation of oxide film on stainless steel 304L (SS304L) surfaces and its influence on the hydrogen evolution reaction (HER) were studied in this study. The SS304L specimens were prepared before being anodized for 30 minutes at various voltages (range from 10 V to 50 V) using an AC power supply at room temperature. The surface morphology is studied using scanning electron microscope (SEM) and 3D profilometer. A potentiostat is used to run linear sweep voltammetry (LSV) and Tafel analysis for the HER characterization. The result recorded the highest thickness of 9273.45 nm at 40 V anodizing voltage and the lowest surface roughness of 837.16 nm recorded at 50 V. The linear sweep polarization test solution exhibited the lowest overpotential at 50 V, 398.3 mV and a Tafel slope of 196 mVdec-1. These findings provide insight on the possibility of AC anodizing for improving the surface characteristics of SS304L for use in energy conversion applications.
Functionalized Carbon Nanotube - Modified ELISA for Early Detection of Heart Attack
Authors: Emily M. Y. Chow  , K. L. Foo  , Subash C. B. Gopinath  , S. J. Tan  , M. Kashif  , C. Y. Heah  , Y. M. Liew
Published: December 2023

A warning issue of heart attacks in young adults needs immediate attention lately. Enzyme-linked immunosorbent assay (ELISA) is an easy and commonly used method for detecting early stages of heart attack. Cardiac troponin I (cTnI) is a responsible biomarker for acute myocardial infarction. However, the conventional ELISA system was only able to detect at 100 pM of cTnI. To improve the system, enhancements were introduced through the integration of functionalized carbon nanotube (fCNT) to amplify cTnI detection signals. By utilizing the advantage of fCNT, a noticeable improvement in results can be obtained. The detection limit was lowered down to an impressive 10 pM. Furthermore, the change of absorbance increased from 31.90% for conventional ELISA surge to 98.61 for modified ELISA system. This three-fold increase in sensitivity shows remarkable improvement through the introduction of fCNT in modified ELISA technique.
​​ANALYSIS AND OPTIMIZATION OF COLLEGE STUDENT'S EDUCATION AND TRAINING BASED ON TALENT MARKET DEMAND​
Authors: Zhang Fengfeng , Zainal Abidin Noraini , Tu Weiwei
Published: December 2023

Research shows that there is a problem of low employment happiness index among Chinese college graduates in employment. Through literature research and market survey, we found that geographical differences and low matching of positions and majors are the main reasons. Therefore, we deeply analyze the logical relationship between them and propose improvement suggestions and directions for the above problems. This study aims to examine the correlation between school discipline settings, education methods and employment from the actual needs of society, so as to design a feedback mechanism to optimize the dependent variable through the inverse adjustment of the independent variable and finally solve the above-mentioned employment happiness problems. The samples for this study were collected from fresh graduates of universities in Guangdong Transportation Vocational College and several nearby cities. The research questionnaire was designed by the researcher himself and issued to and solicited from these graduates and school staff. The results showed that regional economic differences had little effect on graduates' employment well-being index, but education patterns and curriculum had a greater effect on graduates' employment well-being index. These findings have important theoretical, pedagogical, and practical implications.
​​THE STUDENTS’ PREFERENCE OF BLENDED ENGLISH TEACHING IN INTENSIVE READING COURSE---A CASE STUDY​
Authors: Xiao Leilei , Rahman Fadzilah
Published: December 2023

The digitalization of education has become a prevailing trend and online-offline blended English teaching has been widely applied at all levels of education. How English teachers can better improve the teaching efficiency of the blended teaching in the EFL context. Many scholars have done numerous research on the efficiency of blended English teaching, but comparatively few research focuses on the efficiency of blended teaching involving students’ expectation and preference. By conducting qualitative research, the study analyses qualitative data collected by in-depth interviews before and after the blended teaching and probes into the efficiency of blended teaching which takes students’ expectation and preference into consideration. Three themes are derived from the before-interview which were reading difficulties, student involvement, and teacher’s instruction. Another three themes which are more reading materials, preliminary self-learning mode, and teacher’s instructions are derived from the interview after the blended teaching. It is suggested that involving the students’ expectation and preference when designing the blended research is more likely to have more efficiency.
​​​A PROPOSED MODEL OF INHIBITORS AND CONSEQUENCES OF TECHNOSTRESS AMONG UNIVERSITY ACADEMICIANS: KNOWLEDGE SHARING AS A MEDIATOR​​
Authors: Yao Yu Ge , Kong Lai Kuan
Published: December 2023

Academician academicians nowadays are facing a new scenario, that is, expecting them to acquire and utilise technology intensively in teaching and learning activities. Moreover, they are also required to be innovative at work. The spread of COVID-19 escalated these expectations, where the traditional face-to-face mode of teaching and learning was riskier as compared to using online technology for the above-mentioned activities. As a result, they might experience technostress, especially those who are not ICT savvy. However, to date, there is little study on the inhibitor of technostress and its consequences on academicians’ innovative work behaviour. Thus, this study aims to propose a framework to examine the Inhibitors and consequences of technostress among university academicians. This study will also propose knowledge sharing as the mediator between the relationship of technostress and innovative work behaviour.
Kontribusi Ekstrakulikuler Sebagai Penyokong Kemajuan Pondok Pesantren Darul Falah Aek Songsongan
Authors: Sartika Alpianti Manurung  , Raudhatul Jannah  , Mutia Syahdina  , Muhammad Wildan Fikri Azkia  , Sahkholid Nasution
Published: December 2023

Nowadays, many Islamic boarding schools have been found as a place to pursue education in the frame of Islam like mushrooms in winter. One of them is Darul Falah Islamic Boarding School. The famous name Darul Falah to various regions certainly cannot be separated from the roles and ways of various parties, in the form of the efforts of the asatidz and the contribution of students combined with the utilization of existing resources, such as extracurricular activities. This research has the aim of knowing how much extracurricular roles and their influence on the development of Pondok Pesantrean Darul Falah. The method used in this research is qualitative method, through interviews and literature review as data collection techniques, while the data analysis used is descriptive statistics. The results of this study indicate that, in fact, extracurricular activities are very helpful and have a positive impact on the development of Darul Falah Islamic Boarding School. This is evidenced by several things. Although it is not a mandatory program, extracurricular activities play an important role in the development of Pesantren Darul Falah.
Legal and Ethical Protection in Drug Distribution: Examining Health Efforts and Drug Supervision in Indonesia
Authors: Irawan Bobby , Januarita Ratna , Suminar Sri Ratna
Published: December 2023

The National Agency of Drug and Food Control (BPOM) has regulations regarding the Good Drug Distribution Method (CDOB), which is a guideline for distributing drugs properly. Community Health Centres (Puskesmas) are one of the legitimate institutions in distributing antibiotics. However, there is misuse of antibiotic distribution from community health centres to unofficial channels. This research uses normative juridical method by using secondary data from literature study and interviews with resource persons at the community health centre. The purpose of this study is to analyse the legal protection for drug users and consumers as well as the effectiveness of the legal responsibility of pharmaceutical facilities in overcoming pharmacist malpractice. The results show that legal protection for drug users is inadequate and the legal responsibility of pharmaceutical facilities is not yet effective in overcoming pharmacist malpractice, due to the lack of regulations governing pharmacist practices and firm handling of malpractice.
The Dynamics of Constitutional Court Decisions on Open Proportional, Closed Proportional, And Limited Open Proportional Electoral Systems
Authors: Mulyadi Dedi , Megawati Leny
Published: December 2023

This research discusses the electoral system as a way to regulate citizen participation in electing legislative and executive members. According to the Constitutional Court of the Republic of Indonesia's (MK-RI) decision on Law No. 7/2017 on Elections made on 15 June 2023, the open proportional electoral system will still be applied in 2024. Legal experts gave their opinions on open proportional, closed proportional, and limited proportional systems during the MK's decision-making process. This research uses a normative juridical method by identifying issues related to the background of the judicial review petition, alternative electoral systems, and judges' considerations of the Constitutional Court's decision on the electoral system. It is expected that the results of this research will show that the Constitutional Court's decision on the electoral system will show the advantages and disadvantages of open and closed proportional systems, which reflect the relationship between the democratic aspirations of the Indonesian people and other democratic aspirations.
Badik in Logic and Legal Meaning
Authors: Kadriah Ayyub , Sumarna Dadang
Published: December 2023

The badik, the traditional weapon of the Bugis and Makassarese, is not just a physical tool, but a symbol rich with social and cultural meaning. The function of the badik goes beyond its role as a defence tool; it is a 'text' in the Bugis and Makassarese cultural sign system that mediates social and legal relations. Social status, valour, or certain obligations in society can be signalled by the type of badik one possesses. The badik also carries important cultural values such as siri' the concept of shame or self-respect and ati macinnong meaning a clear heart, which govern its use in contexts such as fighting, traditional ceremonies, or conflict resolution. In addition, the use of the badik should be based on logical reasoning to avoid further misuse or damage. The analysis of the badik therefore focuses not only on its physical aspects but also involves an in-depth understanding of its legal norms as well as its symbolic and anthropological meanings.
Description Of 10 Example Of Export Import Commodities Development Against Foreign Exchange Reserves On Indonesia Trade Balance (Period 2018-2022)
Authors: Longdong Reynaldi Esau , Halim Prihartono Aksan
Published: December 2023

This study aims to provide a detailed overview of Indonesia's trade balance on the export-import commodities. This research used data obtained from various sources, including the Indonesian Ministry of Trade for 5 years from 2018 to 2022. This research used secondary data and the method used to explain this research is a descriptive approach.  This research provides an overview of Indonesia's trade patterns in 2018-2022, analyzing trends of exports and imports commodities. In addition, this study also examines the impact of various factors, such as trade policy on Indonesia's trade balance. The results of the study explain that the export trade balance is higher than the imports where the export trend value in 2018-2022 is 15% compared to the Import trend value of 6%. It can be concluded that Indonesia's export and import commodities trade balance in 2018-2022 can be called a surplus because the export value from 2018-2022 is greater than the import value.
Alteraciones musculoesqueléticas de la columna lumbar en trabajadores que realizan actividades de carga físicas
Authors: Jaque Chango Paola Cristina , LLerena Cepeda María de Lourdes , Moscoso Córdova Grace Verónica , Tello Moreno Mónica Cristina
Published: December 2023

Las alteraciones o trastornos musculoesqueléticas (TME), son lesiones del sistema locomotor; 1710 millones de personas a nivel mundial presentan TME en la columna lumbar, considerado un problema de salud y la causa principal de ausentismo laboral. El objetivo de la investigación es realizar una revisión de la literatura científica sobre las alteraciones musculoesqueléticas en trabajadores expuestos a cargas constantes. Se realizó una investigación cualitativa de revisión bibliográfica de artículos encontrados en bases de datos: Scielo, Pubmed, Elsevier y Dialnet. Los resultados indicaron que el lumbago es el TME que se presenta en la columna lumbar en un 82% al realizar actividades de carga física. Se concluye que la columna lumbar tiene mayor incidencia dentro de los TME sufridos por realizar actividades de carga física, siendo necesario promover prácticas ergonómicas adecuadas para disminuir la presentación de estos trastornos.
Transportation Disaster Risk Analysis on The Road Segment Tapan (South Pesisir, West Sumatera) – Sungai Penuh (Kerinci, Jambi)
Authors: Miro Fidel
Published: December 2023

Road segments ranging from local roads to national roads are the most urgent arteries in the mobilization of goods and people and determine the progress of economic development. Therefore the road must be constructed in accordance with the standards set out in the laws and regulations, including here the national road that has high economic value that connects the two regions of the two provinces namely Tapan Pesisir Selatan in the West Sumatra province and the Sungai Penuh Kerinci in Jambi province the two regions is closely related in economic and trade relations and the distance is only close to 64 km, but the terrain conditions have the potential to cause traffic accidents because natural factors penetrate row hills that have high geographical and national road standardization factors that do not have the attributes of road safety equipment complete. In this regard, it is necessary to examine how much the level of potential hazards caused by roads through disaster risk analysis in the transportation sector using the disaster risk analysis model. The results of the analysis using the disaster risk analysis model of the Tapan Sumbar - Sungai Penuh Kerinci Jambi road have a high hazard vulnerability level of 8.05 or above 5 means that this road needs to be improved both its construction and road safety equipment.
Die vier geistigen Bewusstseinsebenen
Authors: Kappeler Max
Published: December 2023

Das vorliegende Buch stellt einen bedeutenden Beitrag zur Erforschung der Wissenschaft der Christlichen Wissenschaft dar. Es zeigt, dass das System der göttlichen Metaphysik, so wie es im Lehrbuch der Christlichen Wissenschaft, Wissenschaft und Gesundheit mit Schlüssel zur Heiligen Schrift von Mary Baker Eddy, dargelegt ist, auf drei grossen Hauptkategorien des Seins beruht, nämlich 1) auf den sieben Synonymen für GOTT, die Natur und Wesen des Seins ausmachen; 2) auf den vier göttlichen Wirkungsarten, welche das göttlich dynamische Wirken im Sein erklären, und 3) auf den vier geistigen Bewusstseinsebenen. Diese erklären, warum sich das göttlich dynamische Wirken auf jeder Bewusstseinsebene auf unterschiedliche Art manifestiert und welche göttlichen Gesetze auf jeder der vier Ebenen gelten. Erst durch die wissenschaftliche Erforschung auch dieser dritten grossen Seinskategorie konnte die geistige Bedeutung des im Lehrbuch enthaltenen göttlichen Bezugssystems erkannt und für die Praxis fruchtbar gemacht werden. So ist es das Hauptanliegen des Autors, eindrücklich und klar darzustellen, wie das göttliche Sein auf jeder der vier Bewusstseinsebenen unterschiedliche Wesensmerkmale betont, durch welche unterschiedlichen Gesetze dieses eine Sein auf jeder der vier Ebenen wirkt und schliesslich, welche unterschiedlichen Fragestellungen je nach Ebene aufkommen und gelöst werden.
Dabei geht es aber immer um das eine Sein. «Alle vier Ebenen» – so betont der Autor – «handeln vom einen, wahren Sein. Sie sind nicht vier voneinander unabhängig bestehende Bewusstseinszustände...»
Für den Leser liegt der hauptsächliche Gewinn darin, dass viele als widersprüchlich erscheinende Aussagen in der Bibel und im Lehrbuch durch ein Verständnis der Bewusstseinsebenen geklärt werden können. Was als paradox empfunden werden muss, wenn man alle Fragen der Metaphysik nur von einer Ebene der bewussten Erfahrung aus angeht, erfährt eine überzeugende, wissenschaftlich fundierte Erklärung, wenn man gelernt hat, in Rechnung zu stellen, dass das Sein mehrdimensional betrachtet werden muss.
Eine englische Übersetzung des Buchs finden Sie hier: https://www.kappelerinstitute.org/kappeler-files/Books/four-levels.pdf
A influência mediática no filme "O quarto de Jack": uma análise sob a ótica de Vygotsky
Authors: Gomes de Moraes Elaine Cristina , Martins João Paulo
Published: December 2023

A linguagem tem papel fundamental no processo de desenvolvimento cognitivo humano, considerada por Vygotsky o instrumento do pensamento e a forma primária de mediação nas relações humanas. Por outro lado, atualmente se vivencia um contexto permeado pela onipresença dos meios de comunicação, fundamentais para mediar outras formas de interação e ampliar o conhecimento dos indivíduos. Propôs-se, neste estudo, compreender as influências mediáticas no processo de aprendizagem, sob a ótica de Vygotsky, tendo como objeto de análise o filme “O quarto de Jack”. Como procedimentos metodológicos, após a realização de uma pesquisa bibliográfica sobre a teoria da aprendizagem de Vygotsky e a mediatização, fez-se uma pesquisa descritiva, tendo como critério de análise, as cenas nas quais aparecem, de alguma forma, um meio de comunicação. Como resultados, reitera-se a importância da mediatização, somada à mediação pela linguagem, no processo de aprendizagem através da internalização de novos signos.
Сок ягод годжи: 10+ положительных свойств суперфуда для организма
Authors: Ткачева Наталья  , Елисеева Татьяна
Published: December 2023

Ягоды годжи, известные в кругу современных диетологов как эффективное средство для снижения веса и обретения стройных форм, более 2000 лет с успехом примен яются в традиционной китайской медицине. Мелкие ярко-красные плоды растения дереза обыкновенная, или Lycium Barbarum, на протяжении многих веков используются азиатскими врачевателями для укрепления иммунитета и избавления от множества болезней. Из ягод годжи готовят разнообразные десерты, лечебные чаи и настойки, их добавляют в различные блюда. А еще отжимают из них вкусный и полезный сок.

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Estudio de cristalinidad de películas delgadas de Sulfuro de Antimonio (Sb2S3) mediante baño químico y tratamiento térmico con láser de CO2
Authors:   Departamento de Mecánica, Facultad de Ingeniería, Universidad Veracruzana, Universidad Veracruzana, Campus Coatzacoalcos, Av. Universidad km. 7.5 Col. Santa Isabel, Coatzacoalcos, Ver. México, Castillo-Aguilar G. , García-Quiñonez L. V. ,   Centro de Investigación en Recursos Energéticos y Sustentables, Universidad Veracruzana, Campus Coatza-coalcos, Av. Universidad km. 7.5 Col. Santa Isabel, Coatzacoalcos, Ver. México, Fernández-González D. ,   Nanomaterials and Nanotechnology Research Center (CINN-CSIC), Universidad de Oviedo (UO), Principado de Asturias (PA), Avda. de la Vega, 4-6, 33940, El Entrego, Asturias, Spain, Vedeja González Luis Felipe ,   Departament of Materials Science and Metallurgical Engineering, School of Mines, Energy and Materials, Universidad de Oviedo, 33004, Oviedo/Uvieu, Asturias, Spain., Castillo Rodríguez G. A. ,   Facultad de Ingeniería Mecánica y Eléctrica, Universidad Autónoma de Nuevo León, Av. Pedro de Alba s/n, 66455, San Nicolás de los Garzas, México., Gómez Rodríguez C. ,   Departamento de Mecánica, Facultad de Ingeniería, Universidad Veracruzana, Universidad Veracruzana, Campus Coatzacoalcos, Av. Universidad km. 7.5 Col. Santa Isabel, Coatzacoalcos, Ver. México
Published: December 2023

Esta investigación propone un estudio de películas delgadas de sulfuro de antimonio (Sb2S3) utilizando una nueva técnica de sintetizado por la láser de CO2. Las películas delgadas de Sb2S3 fueron depositadas en un baño químico variando tiempos de depósito de 15, 30, 45 y 60 min. Posterior-mente las películas delgadas se trataron térmicamente mediante un láser continuo de CO2 variando la potencia (5W y 6W) y los tiempos de traslación. El láser indujo cristalinidad en las películas delgadas después de aplicarles el baño químico. La morfología, microestructura y vibraciones moleculares fueron estudiadas mediante Microscopia de Fuerza Atómica (MFA), Difracción de Rayos X (DRX) y Espectroscopia Raman, respectivamente. Los resultados indicaron que se obtuvieron películas delgadas de Sb2S3 con una capa uniforme y con buena adherencia al sustrato; logrando un reordenamiento en su estructura cristalina mediante el tratamiento térmico con láser de CO2. La muestra de 45 minutos a 5W fue la que mejor resultados presentó.
Empleo de herramientas estadísticas para evaluar el desgaste de los revestimientos poliméricos empleados en los agitadores para lixiviación de plata-manganeso de la Procesadora Industrial Río Seco S.A. (Compañía de Minas Buenaventura S.A.A.)
Authors:   Departamento de Explotación y Prospección de Minas, Universidad de Oviedo, Oviedo/Uviéu, Asturias, España, Zegarra Castañeda Fernando , Verdeja González Luis Felipe ,   Departamento de Ciencia de los Materiales e Ingeniería Metalúrgica, Universidad de Oviedo, Oviedo/Uviéu, Asturias, España, Álvarez García Rodrigo ,   Departamento de Explotación y Prospección de Minas, Universidad de Oviedo, Oviedo/Uviéu, Asturias, España, Fernández-González Daniel ,   Centro de Investigación en Nanomateriales y Nanotecnología-Consejo Superior de Investigaciones Científicas (CINN-CSIC), Universidad de Oviedo (UO), Principado de Asturias (PA), El Entrego, Asturias, España
Published: December 2023

En este trabajo se presenta un análisis, basado en métodos estadísticos, de como ocurre el desgaste de cinco recubrimientos poliméricos de los álabes de los agitadores de alta intensidad empleados para la lixiviación de plata-manganeso. Por contextualizar el problema, se puede señalar que en la actualidad se emplean 4 agitadores que operan en serie y que constan de un recubrimiento de neopreno, el cual es necesario reemplazar cada 3 meses durante las operaciones de mantenimiento debido al severo desgaste que experimenta. Esto se traduce en un incremento de los costes de mantenimiento y problemas en las condiciones de operación, incluyendo fallos mecánicos y menores recuperaciones de plata. Para cuantificar y tomar datos del desgaste, por erosión, abrasión y abrasión-corrosión (tribología), se efectuaron pruebas de laboratorio con el mismo mineral de la planta, y se empleó un agitador de laboratorio revestido con los cinco polímeros en estudio: hypalon, caucho natural, EPDM, silicona, y el propio neopreno. Las pruebas se llevaron a cabo de acuerdo con la Norma ASTM D5963. Las tendencias de desgaste obtenidas para los 5 polímeros fueron estudiadas por pérdida de peso por unidad de tiempo, evaluándose las velocidades de perdida en peso, y obteniéndose buenos coeficientes de correlación. Los resultados sugieren que el caucho natural podría ser una buena alternativa de reemplazo del actual revestimiento constituido por neopreno.
PENINGKATKAN MINAT BELAJAR MATEMATIKA MATERI TRANSFORMASI MELALUI PEMBELAJARAN MINIMALIS PADA SISWA KELAS IX SEMESTER 1 SMP N 2 GIRIMARTO
Authors: Warsini Sri
Published: December 2023

This Best Practice aims to increase interest in learning mathematics about Transformation Material through the application of MINIMALIST learning steps for class IX Semester 1 students at SMP N 2 Girimarto Wonogiri. Transformation material consists of many achievement indicators, namely Dilation, Reflection, Translation and Rotation of points, lines and planes. To make it easier for students to understand a lot of material and increase students' interest in learning this Transformation, the teacher uses the MINIMALIST learning method, which means MIN: Reading, Information (Literacy and Education), IMAL: Inquiry, Props Modeling, and IS: Peer tutor interaction and Pass it on. The results of the student interest in learning questionnaire before using MINIMALIST learning showed that there were 13 students (43.33%) with good criteria. The results of the student interest in learning questionnaire after using MINIMALIST learning were 17 students (56.67%) with good criteria. This illustrates that there has been an increase in interest in learning through MINIMALIST learning. From the increased interest in learning, the daily mathematics test score for Transformation material obtained after using MINIMALIST learning has an average score of 84.67%, namely there are 27 students or 90% who have completed the KKM and there are 3 students or 10% who have not completed the KKM. After providing remedial reinforcement, the average score was 85.67% and 30 students had completed the KKM or 100%. This means that MINIMALIST learning can be concluded to increase students' interest and learning outcomes in Mathematics on Transformation material.
PROBLEM BASED LEARNING MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR KELAS VII A SEMESTER GENAP MATA PELAJARAN IPS DI SMP NEGERI 1 GIRIMARTO TAHUN PELAJARAN 2022/2023
Authors: Haryati Prih
Published: December 2023

The aim of this research areto improbe the actives and skills the students of SMPN 1 Girimarto in understanding the material learning through Problem Based Learning (PBL). Especially this research are expected can improve the students skill in understanding the material learning, the student's skill are improve with the indicators: (1)75% students get 75 score, (2)75% students are motivated in the learning process, (3)75% students are condusive in the teching learning proses, (4)75% teachers have more experience and knowledge about teching technique. This research use descriptive comparative method. Technique or PBL model include: 1) identify the topic, 2) determine the aim of learning, 3) identify ing problems, 4) materi access. Based on the classroom action research above it can be concluded that PBL can improve the actives and students skill to understanding materil learning, and the used of PBL learning can improve the active and the result of the learning on VII A in the second semester SMPN1Girimarto in academic year 2022/2023.
An Analysis of Kenya’s Transfer Pricing Regime
Authors: Nyamori B.
Published: December 2023

Transfer pricing is an ongoing issue of interest to tax authorities in most countries and Kenya is no exception. In 2006, the Income Tax (Transfer Pricing) Rules were introduced to provide guidelines for transfer pricing transactions. This article analyses the legal and policy regime and finds that it not as certain and clear as expected. It suggests further reforms to make the regime more certain, effective and efficient.
New Hungarian Transfer Pricing Documentation Obligations
Authors: Szmicsek S.
Published: December 2023

Hungarian transfer pricing rules have undergone significant changes recently, and transfer pricing itself is one of the focus areas of tax audits. As a major sign of the changing trends, the Ministry of National Economy has recently issued a new decree regarding the transfer pricing documentation obligations. In this article, the author discusses the consequences of the decree and the requirements for preparing transfer pricing documentation from 2018.
Publication of Clarifications on Transfer Pricing Documentation
Authors: Perrou K.
Published: December 2023

The author considers two recent circulars that clarify transfer pricing documentation obligations in Greece.
Transparency and Exchange of Information with Switzerland – The Possibilities and Overview of the Legal Framework
Authors: Kapalle U.
Published: December 2023

In this article, the author examines the Swiss legal framework for exchange of information in tax matters.
EU Blacklist: Implementation under Luxembourg Domestic Law
Authors: Panzeri I.
Published: December 2023

This article discusses implementation in Luxembourg of one of the defensive measures in the tax area provided by the Council conclusions on the EU list of non-cooperative jurisdictions adopted on 5 December 2017.
Is ATAD a Black Hole? The Impact on International Tax Planning
Authors: Kollruss T.
Published: December 2023

This article examines the impact of the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD) on international tax planning. Is ATAD a black hole in the tax planning universe, absorbing almost every possibility, especially double non-taxation and hybrid mismatches? Do the regulations on hybrid mismatches have a limited 2D effect? Does international tax planning need to be redefined in the ATAD era and what is the solution?
Luxury Market – China P&L or Chinese P&L?
Authors: Ng J. (Janice) , Fan Y. (Yvonne) , Kinsky C.B.
Published: December 2023

This article aims to present a comprehensive picture and dissect the multiple facets of the rationale behind luxury shopping behaviours of Chinese consumers. Specifically, it discusses in depth why Chinese consumers make luxury purchases abroad and how their preferences for particular brands are determined. Further, this article argues that the revenue and expenses associated with luxury goods purchased by Chinese consumers abroad and those associated with luxury goods purchased in China should be viewed separately and that commingling these two concepts could result in a double-tax situation.
Is the Arm’s-Length-Principle-Based Authorised OECD Approach to the Attribution of Profits to a Permanent Establishment Losing Its Authority?
Authors: Das R.R.
Published: December 2023

From the latest publicly available documents issued by the Inclusive Framework (IF), the author, who is a member of the Steering Group of the IF, argues that the arm’s-length-principle-based authorised OECD approach is fast losing its authority as a principle for profit allocation to permanent establishments.
Corporate Loss Utilization through Aggressive Tax Planning
Authors: Bernegger S. , Teisinger von Tüllenburg E.
Published: December 2023

Global corporate losses have increased significantly in recent years. Where the resulting loss carry-forwards cannot regularly be utilized by taxpayers, it may happen that some of them look for loopholes and develop aggressive tax planning techniques in order to deploy the use of the losses in tax planning. For this Comparative Survey, the authors look into corporate loss utilization and present a description and analysis of the situation in their country. Country report on Austria.
Interpretation of Tax Treaties and the Decisions of Foreign Tax Courts as a “Subsequent Practice” under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969)
Authors: Maisto G.
Published: December 2023

Professor Guglielmo Maisto, in contributing to the 75th anniversary issue of the Bulletin for International Taxation, considers the topic of interpretation of tax treaties and the decisions of foreign tax courts as “subsequent practice” under articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969).
The (Draft) Laws Implementing ATAD I – An Overview of Implementation for Financial Undertakings in Different Member States, Especially as Regards the EBITDA Rule
Authors: Vermeulen H. , Dafnomilis V.
Published: December 2023

In this article, the authors discuss the application of the ATAD’s EBITDA rule to financial undertakings and provide a high-level country overview on the domestic transposition of the EBITDA rule to financial undertakings.
Transfer Pricing Aspects of the Law of 16 January 2020
Authors: Didenko V.
Published: December 2023

In this article, the author discusses recent changes to Ukrainian transfer pricing rules including a three-tiered reporting requirement, a constructive dividend concept, a corresponding adjustment and a mutual agreement procedure.
An Argument for Treating Distributions by Austrian Private Foundations to Foreign Beneficiaries as Dividends under Tax Treaties Based on the OECD Model
Authors: Bergmann S.
Published: December 2023

This article presents an argument that distributions paid by Austrian private foundations to foreign beneficiaries should be treated as dividends rather than as other income under Austrian tax treaties that are based on the OECD Model.
Withholding Tax on Dividends Paid to Non-EU Investment Funds: Some
Interesting Details
Authors: Saïac J. , Rozant C.
Published: December 2023

This note discusses a decision of 10 April 2014, wherein the ECJ
confirmed its decision in Santander (Case 338/11) and
provided guidance as to requests for reimbursement of withholding taxes
incurred by investment funds based outside the European Union.
Implementation of the Authorized OECD Approach: Case Study of Permanent Establishment Profit Determination under the Austria-Germany Income Tax Treaty
Authors: Paulitsch S. , Eckerstorfer M.
Published: December 2023

The authors analyse the implementation of the authorized OECD approach
in Austria, specifically under the Austria-Germany Income and Capital Tax
Treaty (2000). Potential problems arising in this context are discussed based
on a brief case study.
Update on the United Nations Tax Work
Authors: Lennard M.
Published: December 2023

The United Nations (UN) work on tax related issues is of increasing importance especially with regard to developing countries. The author provides an overview of recent developments on the UN Model tax treaty and other areas of tax cooperation being undertaken by the organization.
Belgian Tax Shelter for the Gaming Industry on the Horizon
Authors: Wouters Pieter-Jan
Published: December 2023

Belgian tax law already provides for a beneficial tax incentive for companies investing in the production of audiovisual works and performing arts in Belgium. In order to support the rapid growth of the gaming and e-sports industry, however, Belgium’s tax shelter regime will now be expanded to investments in the video gaming industry. Legislative adjustments were made to comply with EU law and to receive the European Commission’s approval.
Penalties and Domestic Law Dispute Resolution Procedures
Authors: Shay S.E. , Beck C.G.
Published: December 2023

This article is the thirteenth of a series of articles that will feature the sessions to be presented at the 66th Congress of the International Fiscal Association (IFA), to be held in Boston September 30 through October 4. Readers who wish to register may do so at www.ifaboston2012.com or at the IFA USA Branch website www.ifausa.org (click on the IFA 2012 Boston icon).
Allocation of Taxing Rights on Income from Cross-Border (Indirect) Sale of Shares
Authors: Goede J.J.P. de
Published: December 2023

In this article, the author discusses the various approaches taken in relation to the taxation of cross-border (indirect) sales of shares, which is a complex issue from a tax policy perspective. Focus is given to the situations in India and China where recent cases such as Vodafone and Chongqing have made headlines. The application of domestic anti-avoidance rules to such transactions and the validity of this approach is also discussed.
Taxation and Employment: Current Trends and Policy Options
Authors: Owens J.
Published: December 2023

In this article, Jeffrey Owens, discusses the ways in which taxes may affect labour markets and the tax policy reforms that are open to governments to promote employment.
New US Withholding and Disclosure Provisions: This Isn’t Kansas Anymore
Authors: Carman P.
Published: December 2023

The United States has adopted new withholding and disclosure provisions that may add or increase a US tax burden to transactions. The changes in US withholding fall into three broad categories that are discussed in this article: (1) imposition of 30% withholding on payments to non-US persons that do not comply with US disclosure requirements, (2) elimination of the US domestic exceptions for non-US targeted bearer obligations and (3) the imposition of withholding on dividend equivalent amounts.
Cognitive Biases in Functional Analysis Interviews – Part 2: Biases Affecting Pre-Interview Briefing and Actual Interview
Authors: Pansé A.
Published: December 2023

Functional analysis is a vital component of the transfer pricing analysis and functional analysis interviews are a popular way to perform it. However, functional analysis interviews often suffer from unintentional or inadvertent blind spots on the side of the participants to the interviews, known as “cognitive biases”. This is the second of a series of articles that describe some of the most commonly observed cognitive biases, their effects, and possible ways to avoid the impact of these biases.
European Commission Decision on Fiat: State Aid Case Explained
Authors: Rasch M. , Wroblewski P.
Published: December 2023

The authors consider the decision of the European Commission regarding State aid allegedly arising to Fiat based on an APA granted by the Luxembourg tax authorities, and provide their views on the Commission’s decision.
The Interpretation and Application of the Preamble and Article 6(1) of the OECD Multilateral Instrument in the Context of North American Tax Treaty Networks
Authors: Becerra J.A.
Published: December 2023

This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument, with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico.
Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook
Authors: Tavares R.J.S. , Owens J.
Published: December 2023

In this article, the authors propose the debate of “evolutionary” international tax reform, inter alia, revisiting the current discussion on base erosion and profit shifting (BEPS), and suggesting a renewed emphasis on knowledge-based capital within the framework of the arm’s length principle in respect of transfer pricing and other specific anti-avoidance rules.
The Good Faith Doctrine in EU VAT Law: A New Holy Grail for the Taxable Person
Authors: Ramdewar D.
Published: December 2023

In this article, the author analyses the key case law delivered by the Court of Justice of the European Union in the field of EU VAT and seeks to provide the reader and/or the taxable person with a better understanding of the evolution of the good faith doctrine over the past years, from cases such as Kittel to Vikingo. The author evaluates the reasons why the good faith doctrine should be harmonized in the VAT Directive as a general principle of EU VAT law. She, thereafter, proposes that the good faith doctrine should be codified as hard law in article 272 of the VAT Directive relating to the obligations of taxable persons and non-taxable persons.
Swedish Administrative Court Rules in Favour of the Taxpayer in a Transfer Pricing Case about Control and Substance
Authors: Oelreich T. von , Ericson M.
Published: December 2023

The Swedish Administrative Court issued a ruling in favour of the taxpayer in a case that focuses on control over risk and substance, in particular assessing risk taking and how residual profits should be distributed on the basis of control over risks. In light of the ruling, the authors elaborate on taxpayer challenges/issues with the OECD Guidelines’ heavy focus on the connection between people functions and control over risk in certain industries where local tangible assets generate substantial external revenues.
IRS Issues FATCA Proposed Regulations: Much Detail Included, Many Questions Remain
Authors: Carman P.
Published: December 2023

The author considers the proposed regulations issued on 15 February 2012 by the US Internal Revenue Service that consolidate, clarify and change earlier guidance relating to the FATCA provisions, as well as a simultaneously released joint statement regarding cooperation between the United States and several countries regarding FATCA implementation.
The Current State of DAC-6 Implementation in the European Union
Authors: Resenig K.
Published: December 2023

This article compares and contrasts draft and final versions of Member State legislation implementing the DAC-6 (Council Directive 2018/822). The author examines the effect that inconsistent implementation might have on multinational companies.
Proposed Interest Deduction Limitations and Applying the Arm’s Length Standard to the Quantum of Intra-Group Debt
Authors: Ickeringill T. , Neilson R.
Published: December 2023

Following the work of the OECD and G20, the Australian government is seeking to realign its thin capitalization and interest deductibility rules in accordance with the recommendations arising from BEPS Action 4, including shifting the focus from assets-based testing to profits-based testing for most entities. This is likely to be supplemented with a requirement to evaluate the arm’s length nature of the quantum of an Australian taxpayer’s intra-group borrowings and a unique integrity measure which seeks to deny debt deductions associated with borrowings that are connected with certain related-party asset acquisitions and payments. These measures represent a continued tightening by countries on tax deductions associated with high levels of debt.
The Destination-Based Cash Flow Tax Is a VAT?
Authors: Barnes P.A. , Rosenbloom H.D.
Published: December 2023

In this article, the authors explain why it is misleading to analogize the border feature in the House Republicans' destination-based cash flow tax with the border adjustment found in most VATs.
Interest Deductions and Multinational Enterprises: Goldilocks and the Brave New World
Authors: Burnett C.
Published: December 2023

This article compares the “brave new” group-wide approach under Action 4 of the G20/OECD Base Erosion and Profit Shifting initiative to the fixed ratio alternative. The conclusion is that the group-wide approach, which is not as novel as some assume, should be supported. Resisting the “Goldilocks” standard of perfection, it can be combined with a modest fixed ratio safe harbour.
Reactions to the Common Consolidated Corporate Tax Base Proposals of the European Commission
Authors: Cussons P. , Casley A.
Published: December 2023

After eight years of preparation, the European Commission released on 16 March 2011 its Proposal for a Council Directive on a Common Consolidated Corporate Tax Base. The proposed Directive would, on an optional basis, allow group companies to file a single tax return in a single Member State for all group members operating in the European Union. The International Transfer Pricing Journal features a comparative survey examining how this proposal has been received in various Member States, along with an outline prepared by Mr. Louan Verdoner. Country report on the United Kingdom.
Adapting Current International Taxation to New Business Models: Two Proposals for the European Union
Authors: Brauner Y. , Pistone P.
Published: December 2023

In this article, Yariv Brauner and Pasquale Pistone outline two solutions for the European Union to deal with the current problems facing international taxation: the virtual permanent establishment solution and the withholding tax solution.
Earnings Stripping Rules and Limitation of Interest Deductibility Based on the ATAD
Authors: Blažejová Z.
Published: December 2023

This note comments on the recent amendment to the Slovak Income Tax Act implementing, inter alia, a new interest deductibility limitation rule in respect of corporate taxpayers. This is the final provision mandated by the EU Anti-Tax Avoidance Directive (2016/1164) to be implemented in the Slovak Republic.
South Africa’s Exit Charge Overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998)
Authors: Mazansky E.
Published: December 2023

The author, in this article, reports on the recent South African case of C:SARS v. Tradehold Limited (2012), in which it was held that the country’s exit charge was overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998).
The Legal Challenges of Creating a Global Tax Regime with the OECD Pillar One Blueprint
Authors: Li J. (Jinyan)
Published: December 2023

Like the Internet connecting the computers of the world, a global tax regime created with the OECD Pillar One Blueprint seeks to integrate and standardize national corporate taxes in respect of automated digital services and consumer facing businesses of large corporations. In this article, the author considers the various legal challenges of creating such a regime.