bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Earning Per Share dan Komponen Arus Kas Terhadap Harga Saham Pada Perusahaan Retail Yang Terdaftar Di BEI Periode 2015-2018
Authors: Subiyanti Ririn , Mahadwartha Putu Anom
Published: January 2024

Harga saham sangat ditentukan oleh penawaran dan juga permintaan akan saham itu sendiri. Semakin banyak orang yang akan membeli suatu saham maka harga dari saham tersebut akan cenderung naik dan juga sebaliknya jika semakin banyak orang yang tidak membeli saham makan harga dari saham tersebut akan cenderung turun. Tujuan dari penelitian ini adalah untuk melakukan analisis terkait dengan pengaruh Earning Per Share (EPS), Arus Kas Operasi (AKO), Arus Kas Investasi, dan Arus Kas Pendanaan terhadap harga saham. Penelitian ini dilakukan pada perusahaan retail yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Jumlah sampel perusahaan yang digunakan adalah 14 perusahaan retail, dengan metode non probability sampling.  Bedasarkan hasil analisis ditemukan bahwa EPS, AKO, AKI, dan AKP secara simultan memiliki pengaruh yang signifikan terhadap harga saham. Secara parsial AKO berpengaruh positif dan signifikan terhadap harga saham. sedangkan EPS, AKI, dan AKO tidak memiliki pengaruh yang signifikan terhadap harga saham hal ini menunjukkan bahwa investor tidak mempertimbangkan EPS, AKI, dan AKO sebagai keputusan untuk membeli saham.
Penerapan Total Quality Management (TQM) Dalam Penyelenggaraan Pelayanan Publik Untuk Meningkatkan Kepuasan Masyarakat Terhadap Dinas Sosial
Authors: Husin Nurul Fajri , M. Alhadar Fadhliah , Sabuhari Rahmat Sabuhari
Published: January 2024

Penelitian ini bertujuan untuk menganalisis penerapan Total Quality Management (TQM) dalam penyelenggaraan pelayanan publik oleh Dinas Sosial, khususnya pada program Penerima Bantuan Iuran (PBI) Jaminan Kesehatan Nasional (JKN) di Provinsi Maluku Utara. Meskipun pemerintah telah berkomitmen untuk meningkatkan kualitas pelayanan publik dengan menerapkan TQM, masih terdapat kendala dalam beberapa instansi, terutama Dinas Sosial, yang memiliki nilai kepatuhan yang rendah. Penelitian ini fokus pada kualitas pelayanan dan kepuasan masyarakat terhadap layanan yang diberikan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus dan pendekatan deskriptif. Pengumpulan data melibatkan observasi, wawancara mendalam, dan dokumentasi di Dinas Sosial Kota Ternate. Hasil analisis menunjukkan bahwa penerapan TQM dalam berbagai indikator mencapai 65%, namun masih terdapat beberapa indikator yang belum terpenuhi sepenuhnya. Penerapan prinsip-prinsip TQM, seperti Customer Focused, Continuous Improvement, Employee, dan Quality Assurance, memengaruhi proses pelayanan. Namun, beberapa indikator, seperti pelibatan masyarakat, standar operasional prosedur yang belum tepat, dan kurangnya kegiatan peningkatan kapasitas pegawai, menyebabkan dampak negatif terhadap kualitas pelayanan dan kepuasan masyarakat. Kesimpulan dari penelitian ini menunjukkan perlunya perbaikan dalam penyelenggaraan pelayanan publik di Dinas Sosial. Peningkatan kualitas pelayanan dapat dicapai dengan memperhatikan indikator yang belum terpenuhi dan melibatkan masyarakat dalam penyusunan standar layanan. Upaya peningkatan kapasitas pegawai juga perlu diperhatikan untuk mendukung penerapan TQM secara holistik. Penelitian ini memberikan kontribusi teoritis sebagai referensi untuk penelitian berikutnya dan memberikan pandangan praktis bagi Organisasi Perangkat Daerah dalam meningkatkan kualitas pelayanan publik
Linguistic roots of connectionism
Authors: Dingemanse Mark
Published: January 2024

This Lingbuzz preprint by Baroni is a nice read if you’re interested in linguistically oriented deep net analysis. I did feel it’s a bit hampered by the near-exclusive equation of linguistic theory with generative/Chomskyan aps.
Peran Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Dalam Kinerja Keuangan Pada PT. Gresik Migas (Perseroda)
Authors: Diva Athirah Salsabila  , Anwar Hariyono
Published: January 2024

This exploration utilizes a quantitative strategy to inspect the impact of Corporate Social Obligation (CSR) and Great Corporate Administration (GCG) on the monetary execution of PT. Gresik Migas (Perseroda). Essential information were gathered through polls appropriated to 40 workers of PT. Gresik Migas (Perseroda) utilizing purposive testing. Multiple linear regression was used as the analytical method. The outcomes demonstrate that CSR essentially impacts monetary execution, while GCG doesn't make a tremendous difference. The coefficient of assurance (R2) of 17.2% shows that CSR and GCG can make sense of a part of the fluctuation in monetary execution.
Waqf Law is Relevant in Responding to the Challenges of the Times regarding the Law of Selling Waqf Goods
Authors: DenBaars Steven P.
Published: January 2024

This research aims to provide a deeper understanding and offer solutions to the statements in the book. The research method used is qualitative research with a normative legal approach or literature research. Contextual analysis is carried out to understand and analyze in depth the contents of the book "Fathul Mu'in". The results of the review showed that the sale of waqf items in the book was not allowed, even if the items had been damaged. This finding confirms the importance of understanding the views of texts in various literatures and includes postulates and opinions of other scholars to provide solutions to problems that often arise in today's society. Shaykh Ahmad Zainuddin Al-Malibari is based on the law of the Ash-Shafi'i madhhab and prioritizes opinions that are in line with it in waqf law. However, the proposal of fiqh states that every matter must be adapted to its purpose. This approach is in line with the hadith which states that every deed depends on its intention. Some scholars also argue that the important thing is to preserve the good old and take the new better. Problem solving in religion basically aims for the benefit of religion and people in general.
Juridical Review of Marriage Registration Under Hand
Authors: Richman Douglas D.
Published: January 2024

Marriage registration is not a requirement for a valid marriage, but is an effort to create administrative order. The statement of Absolute Responsibility (SPTJM) contained in the Minister of Home Affairs Regulation Number 9 of 2016 is the government’s attempt to provide  a solution to the problem of population administration, where there are still many people who do not have population documents. Based on this policy, people who carry out unregistered marriages can make a family card using the SPTJM as a subtitute for a marriage certificate. So this study aims to determine the status of marriage registration after the Minister of Home Affairs Regulation Number 9 of 2016, as well as the legal consequences arising from the use of SPTJM for unregistered marriage partners. The research method used is normative, carried out by examining library materials or secondary data coupled with interviews. The reseach results that need to be considered are that the SPTJM doesn’t legalize the occurrence of a marriage, but only speeds up the process of collecting population administration data at the Population and Civil Registry Service. Therefore, registration of marriages is important so that people have legal certainty regarding their martial status.
A Study on Developing a Teaching Technique (A Sample of Learning-Teaching Process)
Authors: Görmez Erhan
Published: January 2024

The aim of this study is to develop a teaching technique or pedagogical model that allows the teacher to clearly demonstrate his/her compatibility to organize and direct their learners in a pedagogical model in which the student is at the center of learning, enjoys while learning, and a pedagogical approach through which important cognitive and democratic skills are acquired. The Coloured Street Microphone technique, as a form, was developed by being inspired by the performance of the reporters who took to the streets to get people's opinions on a certain subject, but it was built on the philosophical thinking structure of the teaching techniques (Six Hats Thinking Technique, Six Shoe Application Technique, Buzz Technique, Aquarium Technique) that make the student active in the learning process as logic. The technique consists of five stages: sharing the activity rules, yellow microphone stage, red microphone stage, blue microphone stage and general evaluation. The functionality of this technique has been tried to be demonstrated with an educational case study.
Empirical Assessment of ICT Impact on Teaching and Learning in High Schools: A Study in the Context of Balkh, Afghanistan
Authors: Hakimi Musawer , Shahidzay Amir Kror , Fazi Abdul Wajd , Qarizada Abdulkhaliq
Published: January 2024

This study comprehensively explores ICT integration in Balkh’s high schools, covering infrastructure, teaching methodologies, student outcomes, integration challenges, and preparedness. Surveys were administered to 230 participants, including teachers and students. Descriptive statistics revealed a generally positive perception of ICT infrastructure and technology usage but identified areas for improvement. ANOVA results highlighted significant disparities in the impact of multimedia, interactive tools, and technology-assisted learning, providing nuanced insights. Regression analysis unveiled a unique correlation between teachers’ observations of academic performance and ICT integration. Chi-square tests showed a substantive association between students’ perceptions of ICT impact and learning outcomes. Addressing integration challenges, technological barriers emerged as a concern, signaling the need for targeted interventions. Positive indicators in teacher preparedness, access to technological resources, and administrative support emphasized the role of ongoing professional development. These findings offer empirically grounded insights for evidence-based decisions. While acknowledging promising strides in ICT integration, the study advocates for strategic interventions to overcome challenges. It contributes a nuanced understanding of ICT dynamics, guiding informed decision-making for educators, administrators, and policy-makers. The research emphasizes optimizing ICT integration in Balkh’s high schools for effective learning through technology.
Nursing Non-Pharmacological Interventions for Palliative Care Patients
Authors:   BioRes Scientia LLC, Bibi Jadoon Shaista , Nasir Fizza , Bibi Azra , Jadoon Tahir
Published: January 2024

Life is made up of years that mean nothing and moments that mean it all (Redneck Girl). Miss Z was nursing student in XYZ hospital: she encountered a 62 years old male, who was diagnosed with soft tissue sarcoma on the left side of the chest two years ago. Currently he was bedridden and he was admitted two weeks ago with complains of diarrhea and generalized weakness for which he was being given symptomatic treatment. However, his condition deteriorated with time and was now suffering from pain, ineffective breathing, vomiting, edema and constipation. Due to the illness, the patient’s physical, psychological, social, spiritual and cultural domains were affected. However, this paper will highlight the physical and psychological domain in terminal illness, interventions, recommendation and also lead to the conclusion. These two domains are significant to discuss because they were highlighted in this case and usually patients with advanced cancer undergo physical and psychological deterioration. Methodology: Case Report. Results: Physical domain is the most significant to deal with, in order to reduce other sufferings. Pain, dyspnea is the common and most distressing symptom in patients with terminal cancer. Recommendations: The care providers nurses and doctors must have some prior knowledge of such institutions that might help patients and families.
Rhabdomyosarcoma of the Buttock, Rare Location
Authors:   BioRes Scientia LLC, Marzouk Sawssen Ben , Ferjaoui Wael , Jelassi Adel , Cherni Nizar , Mannai Mohamed Hedi , Khalifa Mohamed Bechir
Published: January 2024

Rhabdomyosarcoma is a common mesenchymal tumor in children. it is a rare tumor in adults and exceptional in the elderly. The most frequent locations of rhabdomyosarcomas are the head, neck, orbit and urinary tract, these locations are considered favorable. Other locations are considered unfavorable. We report the case of cutaneous rhabdomyosarcoma of the buttock in a 61-year-old man operated on at our service.
A Pragma-Stylistics Analysis Of Poem “Sometimes I Cry” By “Tupac Shakur”: Perspective Of Paul Grice’s Theory Of Implicature, Searle’s Speech Acts Theory And Levinson’s Deictic Expressions
Authors: Maida Maqsood,  , Ahmed Bilal Khalid,  , Ayesha Qadeer,  , Ms farzana leghari,  , Asif Ali Jamali,  , Mahmuda Akther Labony
Published: January 2024

To analyse any text with regard to logical considerations is how one approaches the text intent and aim of the writer. This research project takes a practical and stylistic look at the poem "Sometimes I Cry" by Tupac Shakur. This research aims to shed light on the stylistic deployment of pragmatic ideas in literary and, more specifically, dramatic speech. This research examines the pragmatics of Tupac Shakur's poem by applying an eclectic theory based on the works of Searle (1979) and Grice (1975), as well as Cruse (2006) for deixis: the Thus, Searle's categorization of SA as realistic, expressive, directorial, commissioned, and declared is scrutinised for each poem's analysis. Grice's tenets (quality, quantity, style, and relationship) are also investigated in each piece to see how much the poet relied on and disliked them to deliver his message. Each poem's translation was examined via the lens of five different types of deixis (personal, time, place, social, and discourse). Thus, the study seeks to analyse the texts of the chosen poem through the use of pragmatic methods in order to determine the poet's style, which is how the right comprehension of the writing can be attained, as well as to determine the most common kinds of language acts a poet uses, to demonstrate how non-compliance with concepts generate stylistic impact on two levels of collaboration in Tupac the rapper Shakur's poem, and to identify types of deixis. This research needs to draw the following conclusions about communication acts: 1) speech actions that are expressive are more common compared to different types. The poet dislikes the majority of Grice's maxims, qualitative maxim being the most prominent of these. The third reason is because the poet mostly used temporal deixis. (4) Tupac Shakur, the rapper, and other lexical components in the poem only employ Grice's three maxims to express ideas and meanings indirectly.
Pengaruh Lotto Warna dan Balok Kubus untuk Meningkatkan Kemampuan Mengenal Warna Anak Tunagrahita Ringan di Sekolah
Authors: Hakim Arif Rohman , Nugroho Untung , Dwijayanti Karlina , Muryadi Agustanico Dwi , Febrianti Rima
Published: January 2024

Perkembangan kognitif merupakan aspek yang mempengaruhi tingkat intelegensi anak dan tentunya dapat mempengaruhi aspek-aspek perkembangan anak lainnya. Kemampuan mengenal warna merupakan bagian dari suatu kemampuan kognitif. Lotto dan balok merupakan bentuk permainan untuk meningkatkan kemampuan warna. Lotto bisa disebut permainan edukasi, permainan yang bisa dibongkar pasang, yang berisikan warna dan berbagai macam bentuk. Media lain dalam mengenal warna yaitu dengan permainan balok kubus yang dibuat warna-warni sehingga dapat merangsang anak untuk menciptakan sesuatu yang baru, hal ini tergantung pada kemampuan anak untuk mendapatkan pengetahuan yang sudah dia terima kemudian di tuangkan dalam balok kubus tersebut sehingga anak dapat menciptakan sesuatu yang baru. Tujuan penelitian ini adalah mengetahui pengaruh lotto warna dan balok kubus untuk meningkatkan kemampuan mengenal warna anak tunagrahita ringan di sekolah. Penelitian ini eksperimen yang berbentuk Single Subject Research penelitian ini menggunakan desain A-B-A yang pelaksanaan berjumlah 11 siswa. Teknik pengumpulan data yang digunakan dengan cara observasi langsung yaitu melalui tes, wawancara, obeservasi, dokumentasi dan tes kemampuan anak. Analisis data menggunakan statistik sederhana. Berdasarkan hasil penelitian, nilai kemampuan mengenal warna anak menggunakan lotto warna dan balok kubus diperoleh rata-rata kemampuan mengenal warna anak awal sebesar 45,446, kemudian setelah pelatihan nilainya menjadi 71,218 peningkatan diperoleh sebesar 25,773 jika dipersenkan nilainya sebesar 56,711%. Hasil perhitungan secara statistik diperoleh nilai t hitung sebesar -5,487 dan nilai probabilitias 0,000. Nilai probabilitas < 0,05 yang berarti bahwa terdapat kemampuan mengenal warna anak tunagrahita secara signifikan dengan lotto warna dan balok kubus.
Bahan Ajar Multimedia Interaktif Berbasis Blended Learning untuk Menunjang Pembelajaran Tenis Meja
Authors: Raibowo Septian , Rizky Oddie Barnanda , Sugihartono Tono , Permadi Andes , Prabowo Andika , Rahmi Miftah Fajrin
Published: January 2024

Dengan semakin berkembangnya ilmu pengetahuan dan teknologi informasi, maka proses pembelajaran yang lebih interaktif, mandiri, dan instan perlu diatasi dengan memanfaatkan teknologi yang semakin berkembang saat ini, yaitu dengan bantuan media komputer, laptop atau android. Penelitian bertujuan untuk menghasilkan bahan ajar multimedia interaktif tenis meja dan mengetahui keefektifan bahan ajar multimedia interaktif dalam menunjang pembelajaran tenis meja. Penelitian ini merupakan penelitian pengembangan dengan tahapan: analisis kebutuhan, pengumpulan data, pengembangan produk, validasi ahli, pengujian produk, revisi produk, dan evaluasi. Subyek diambil dengan menggunakan metode random sampling sebanyak 30 orang. Instrumen yang digunakan untuk mengumpulkan data adalah lembar raket, lembar validasi ahli dan tes lanjutan yang dianalisis menggunakan statistik deskriptif. Melihat keefektifan produk menggunakan desain eksperimen dengan format “one group pretest-posttest design” yang tidak menggunakan kelas perbandingan tetapi sudah menggunakan tes awal sehingga besarnya dampak penggunaan produk dapat diketahui dengan pasti. Hasil penelitian menunjukkan hasil validasi ahli media, hasil belajar ahli materi sangat valid, dan validasi evaluator cukup valid. Kualitas produk pengujian skala besar dikategorikan tinggi. Hasil uji efektivitas produk menunjukkan adanya peningkatan hasil belajar yang signifikan dan efisien serta daya tarik yang tinggi dalam menunjang pembelajaran tenis meja.
Pengaruh Masa Pandemi Covid-19 terhadap Status Gizi dan Kelangsungan Hidup Lansia
Authors: Yusuf Muhammad , Santoso Slamet , Febrianti Rima
Published: January 2024

Tujuan dari Penelitian ini adalah : 1) untuk mengetahui status gizi para lansia pada Pos Lansia Wredho Mulyo Kelurahan Kadipiro setelah masa pandemi dua tahun ini; 2) untuk mengetahui kelangsungan hidup para lansia pada Pos Lansia Wredho Mulyo Kelurahan Kadipiro setelah masa pandemi. Populasi dalam penelitian ini adalah Seluruh peserta posyandu lansia Wredho mulyo Kelurahan Kadipiro Kecamatan Banjarsari Surakarta sebanyak 186. Sampel dalam penelitian ini adalah seluruh peserta posyandu lansia Wredho mulyo Kelurahan Kadipiro Kecamatan Banjarsari Surakarta. Oleh karena ada perbedaan data bulan Maret 2020 dan data akhir bulan Agustus 2022. Penelitian ini dilakukan selama dua tahun masa pandemi ada beberapa yang sudah meninggal baik karena  Covid-19 atau meninggal karena sakit biasa sehingga jumlah peserta terakhir yang lengkap data akhir dan data awal berjumlah 90 orang. Teknik sampling total sampling. Teknik analisis data dalam penelitian ini menggunakan SPSS 25. Hasil analisis data diperoleh nilai korelasi antara dua variabel sebelum pandemi dan sesudah pandemi angka = 0,942 artinya ada korelasi yang kuat dan positif Sig. (2-tailed). Nilai probanilitas/p value uji t-paired = 0,279 artinya tidak ada perbedaan yang signifikan antara sebelum pandemi dan sesudah pandemi terhadap status gizi lansia pada posyandu Wredho Mulyo kelurahan Kadipiro kecamatan Banjarsari Surakarta. Sebab nilai p value >0,05. Untuk kelangsungan hidup lansia diperoleh dengan membandingkan jumlah total sebanyal 177 dengan jumlah lansia yng meninggal antara bulan Maret 2020 sampai bulan agustus 2022 sebanyak 35 orang. Jika dipersentasekan terdapat angka19,8%. 21 orang meninggal karena  Covid-19 = 11,9% dan 14 orang meninggal bukan karena  Covid-19 = 7,9%.
IDENTIFIKASI POTENSI MEDICATION ERROR PADA PRESCRIBING RESEP PRAKTEK DOKTER BPJS DI APOTEK AFINA BULAN DESEMBER 2022
Authors: Rusdi Ana Ida , Purwanti Ratih , Riansih Chici
Published: January 2024

Medication error adalah setiap kejadian yang dapat menyebabkan atau berakibat pada pelayanan obat yang tidak tepat atau membahayakan pasien. Medication error dapat terjadi pada fase penulisan resep yaitu prescribing error. Praktek dokter BPJS di Apotek afina memiliki banyak pasien, sehingga resep yang masuk dapat berpotensi medication error. Tujuan penelitian ini adalah mengidentifikasi potensi medication error pada prescribing resep paktek dokter BPJS di Apotek Afina. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian ini meneliti kelengkapan resep pada fase prescribing yaitu bagian inscriptio, invocatio, praescriptio, signatura, subscriptio dan pro. Pengambilan sampel dari populasi menggunakan rumus slovin. Yaitu dari populasi 620 lembar resep menjadi 243 lembar sampel resep. Pengolahan data menggunakan Microsoft excel, dan di analisa secara univariat. Pada hasil penelitian ini menemukan beberapa potensi medication error pada prescribing resep. Pada bagian inscriptio ditemukan 17% potensi medication error yang terdiri dari tidak mencantumkan tanggal penulisan resep. Pada bagian praescriptio ditemukan 22% yang berpotensi menyebabkan medication error karena tidak mencantumkan bentuk obat. Pada bagian subscriptio ditemukan 79% yang berpotensi dikarenakan tidak adanya tanda tangan dokter. Dan pada bagian pro ditemukan 99% yang terdiri dari usia pasien 62%, alamat pasien 19%, jenis kelamin 97% dan berat badan pasien 93%. Terakhir adalah bagian pro sebesar 9% yang tidak mencantumkan aturan pakai. Identifikasi potensi medication error pada prescribing resep di Apotek Afina sebesar 93%. Potensi medication error terbesar ada pada bagian Pro. Bagi peneliti selanjutnya dapat menambah fase fase dalam pengkajian resep yang belum ada dan belum terukur.
Ordenación de las comunidades vegetales en el centro del estado de Chihuahua, México
Authors: Romero-Figueroa Guillermo , Eduardo Estrada-Castillón Eduardo , Lozano-Cavazos Eloy A. , Mellado-Bosque Miguel , Ortiz-Ávila Víctor
Published: January 2024

Se estudiaron las comunidades vegetales en la parte central del estado de Chihuahua, donde se realizó la muestra a 71 sitios para cuantificar la cobertura de las especies presentes y registrar la altitud, el suelo desnudo y la pendiente del terreno. Las comunidades vegetales que se analizaron comprenden matorral, pastizal y bosque de encino pino. Para conocer las variables ambientales que tienen mayor influencia en las especies dentro de las comunidades vegetales, se utilizó un análisis multivariado de correspondencia canónica (ACC). Las variables de suelo desnudo y altitud son las que tienen mayor grado de influencia en la distribución de las especies y su composición vegetal. El matorral micrófilo, integrado por los géneros: Larrea, Acacia, Flourensia y Parthenium, prefiere áreas con sitios planos, en altitudes de 1,400 a 1,550 m, mientras que el matorral de Opuntia, Rhus, Mimosa y varias especies de gramíneas: Bouteloua, Aristida,Heteropogon,  prefiere áreas mésicas con pendiente pronunciada, en altitudes de  1,600 a 1,800 m. Los bosques mixtos de encinos con coníferas: Pinus, Juniperus, Cupressus, se desarrollan en áreas con altitudes de 1,900 a 2,300 m, pendientes someras y menor cantidad de suelo desnudo, o hasta en sitios con mayor cobertura vegetal.
Obligaciones tributarias de las empresas exportadoras de productos del mar, Manta
Authors: Cedeño Miranda Juliana Vanessa , Galarza Santana Luz del Carmen
Published: January 2024

Las obligaciones tributarias son responsabilidades fundamentales que deben cumplir las empresas exportadoras de productos del mar en Manta. Este artículo analiza la legislación fiscal y sus implicaciones para el sector pesquero, considerando cambios normativos y tendencias que impactan las obligaciones tributarias en los años 2022 y 2023 Su objetivo fue determinar el impacto de las obligaciones tributarias en las empresas exportadoras de productos del mar en Manta. Se empleó un enfoque cualitativo, combinando revisión bibliográfica y estudios de casos con empresas específicas en Manta. Se analizó tendencias y cambios normativos, identificando las obligaciones formales y procedimientos clave, durante 2022, ajustes en tasas impositivas generaron un aumento en la carga tributaria. En 2023, se planificaron incentivos fiscales para prácticas sostenibles, el sector enfrenta desafíos financieros, pero las empresas tienen oportunidades para adaptarse y beneficiarse de nuevos incentivos para sostener sus negocios. La adaptabilidad a cambios normativos es crucial, las empresas deben ajustar estrategias financieras ante aumentos impositivos, comprender las obligaciones tributarias no solo es un deber legal sino también esencial para la competitividad y sostenibilidad empresarial en el sector pesquero de Manta.
Efecto de la recaudación tributaria del impuesto a los vehículos motorizados de Portoviejo del 2022
Authors: Chilan Sánchez María Monserrate , Galarza Santana Luz del Carmen
Published: January 2024

Los impuestos al patrimonio de las personas han sido frecuentemente aplicados a través del tiempo, y, entre esos, lo que corresponde a la posesión de vehículos. El propósito de este gravamen es gestar rentas para el gobierno central como a municipios, de manera de cubrir sus gastos e inversiones programadas. Basado en lo anterior, el objetivo de esta investigación fue, “analizar los efectos de la recaudación tributaria del impuesto a los vehículos motorizados de Portoviejo”, y para lo cual se desarrolló un estudio cuali-cuantitativo, descriptivo, de campo y documental. En esta dirección, se implementó la técnica de la encuesta a los propietarios de vehículos matriculados en Portoviejo, pero, además, una entrevista al jefe financiero de la entidad que administra este impuesto como PORTOVIAL. Como resultado principal se obtuvo un documento con información fiable, y que visualiza principales efectos del impuesto sobre el ámbito financiero de la entidad mencionada, así como en el comportamiento de sus usuarios ante dicha imposición. Se concluyó que, “en lo relacionado con el efecto sobre la gestión financiera de PORTOVIAL y el GAD de Portoviejo, son otros los tributos que aportan mayoritariamente al presupuesto institucional, y fundamentalmente en lo relacionado con matrícula, revisiones técnicas y transferencias del gobierno central”.
mariofanías inmaculistas: un arma devocional al servicio de Roma, 1830-1870.
Authors: Fonseca Ramírez Cristina del Carmen
Published: January 2024

El triunfo de las revoluciones liberales en Europa y América propició el desmoronamiento del orden político, social y religioso imperante. La caída del Antiguo Régimen obligó a la Iglesia católica a plantear una Reforma Religiosa que pusiera en acción in plan de rescate de su perdido poder temporal y espiritual. El rescate de las mariofanías se convertirá en un elemento importantísimo dentro de esta estrategia de rearme político devocional. En el presente artículo analizaremos el primer periodo de esta «movilización mariana» que trajo consigo la «aparición», sobre todo en Francia, de las más importantes e influyentes Vírgenes inmaculadas.
LIBERTÉ, LÉGALITÉ, SOUVERAINETÉ
Authors: Poulsen Frank Ejby
Published: January 2024

This article analyzes three visual works representing the 1789 Declaration of the Rights of Man attributed to Le Barbier: two paintings and one engraving. The article makes the hypothesis that one painting was executed shortly after the Declaration in August 1789, while the other was made after the engraving, dated November 5, 1790. Treating visual works as texts and combining methods in art history and intellectual history, the article’s main argument is that the two paintings express different narratives and thereby different views on sovereignty. Identifying the right allegory as a genius figure of liberty, the first painting presents her annunciating the Supreme Being’s natural rights to monarchical France. The engraving erroneously claims the allegory to be the Law, while the setting is changed and the scepter points to the Supreme Being, thereby giving legitimate sovereignty to the National Assembly. This change marks an early representation of Republican France.
azulejo como recubrimiento mural en dos espacios regios no conservados. El Palacio Real de Valsaín y El Cuarto de San Jerónimo en época de los Austrias
Authors: Calvo Eva
Published: January 2024

Las composiciones de azulejos en los siglos XVI y XVII contribuyeron significativamente al valor artístico de la arquitectura palaciega. Sin embargo, las constantes reformas y los cambios estéticos han resultado en la falta de conservación de muchas de estas composiciones, por lo que la documentación conservada se convierte en la única herramienta para valorar su patrimonio cerámico. Este estudio se enfocará en dos de las construcciones desaparecidas: el Palacio Real de Valsaín en Segovia y el Cuarto de San Jerónimo en Madrid. Aunque la falta de conservación limita el análisis de su programa decorativo, el objetivo será demostrar cómo estas dos fábricas fueron ornamentadas con cerámicas, respaldando así el papel fundamental del azulejo en la estética distintiva de la arquitectura de los Austrias, como se ha abordado en trabajos anteriores.
KEPEMIMPINAN SPIRITUAL KEPALA SEKOLAH DALAM MENINGKATKAN KARAKTER PESERTA DIDIK DI SEKOLAH
Authors: Mohammad Nurul Huda  , Slamet
Published: January 2024

Leadership is one of the important things in an educational institution, because a leadership system built by a leader will determine in which direction the educational institution is taken. Spiritual leadership is leadership that brings the worldly dimension to the spiritual dimension (divinity). Like the leadership pattern applied by the Prophet Muhammad SAW, namely the main characteristics including siddiq, amanah, tabligh and fathanah are able to influence others by inspiring without indoctrinating, realizing without hurting, awakening without forcing, and inviting without commanding. The purpose of this study is to describe the principal's spiritual leadership in improving the character of students at the School.

             The leadership carried out by the principal is to provide understanding, provide examples and examples, familiarize and conduct controls, evaluation.

This paper is a type of library research or also called a literature study, because the author collects library data, reads, records and processes from various sources, the main data sources are from books, research results and journals. This paper is expected to provide benefits for observers who are interested in studying the spiritual leadership of school principals in schools
GAYA KEPEMIMPINAN TRANSAKSIONAL, TRANSFORMASIONAL DAN KINERJA GURU
Authors: Ulil Multazam
Published: January 2024

Creating a leadership style that is able to bring its members to improve performance in order to achieve organizational goals is not an easy thing. This is because basically humans have different behavioral characteristics according to the level of their needs. If there is a difference or gap between members' perceptions and leaders' perceptions of the perceived and expected climate, then this will allow the creation of job dissatisfaction from members, so that it can lead to abuse of rights and obligations which ultimately results in organizational goals cannot be met optimally.

The school is an organization designed to have an influence on improving the quality of life of the community. Efforts to improve the quality of schools need to be organized, regulated, managed so that the quality of school performance is able to produce graduates who are able to compete in the community. The school management referred to above is related to the leadership style of the principal who is able to realize teacher performance in an effort to improve the quality of educational effectiveness. Principal is one of the most important components of education in improving teacher performance. For this reason, several studies on transactional and transformational leadership styles in the context of schools need to be understood and implemented in order to ensure the achievement of school goals with performing teachers.

The purpose of writing this journal is to describe transactional leadership style, transformational leadership style and teacher performance. This study is important to discuss considering that teacher performance is largely determined by the figure of the principal. This paper is a type of library research or also called a literature study, because the author collects library data, reads, records and processes from various sources, the main data sources are from books, research results and journals. This paper is expected to provide benefits for observers who are interested in studying leadership styles and performance, especially those related to activities in schools.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE IN ASIA CENTRAL BANK (BCA) WITH INDONESIAN PEOPLE BANKS (BRI) LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2019-2021
Authors: Yuni Srianingsih  , Muhammad Fauzan  , Ahmad Rifai
Published: January 2024

This study aims to obtain descriptions of ROA, LDR and CAR at Bank BCA and Bank BRI and to analyze the differences in ROA, LDR and CAR at Bank BCA and Bank BRI which are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. the variables in this study are ROA, LDR and CAR. The population of this study are BCA Banks and BRI Banks which are registered on the IDX in the 2019-2021 period. The sampling method used is a saturated sample (all populations are sampled) Bank BCA and Bank BRI in 2019-2021 with computer aids that use the SPSS program. 23 for windows. Analysis of the financial statements in the form of these ratios includes the first liquidity ratio, this ratio shows aspects of the company's ability to meet obligations that are due in the short term. ROA, LDR and CAR are aspects that can be used to measure the performance of a company. This research was carried out using a comparative approach, a comparative research approach is a comparative research, which is carried out to compare the similarities and differences of 2 or more characteristics and facts of the object under study based on a certain frame of mind. The type of data in this study is quantitative data in the form of financial report figures at Bank BCA and Bank BRI. The data analysis technique used in this research is comparative analysis, which is a technique using the independent sample T-test. From the results of research that has been done to look at the financial performance of Bank BCA and Bank BRI with CAR ratios there is no difference in the financial performance of the two banks, while there are differences in the ROA and LDR ratios. By conducting independent differential tests the T-test samples on ROA and LDR values ​​can be used as benchmarks to measure the financial performance of the two banks.
PEMBINAAN TERHADAP NARAPIDANA RESIDIVIS TINDAK PIDANA PENYALAHGUNAAN NARKOTIKA
Authors: Arifa Ridha Nur
Published: January 2024

The definition of coaching according to Law Number 22 of 2022 concerning Corrections is an activity carried out to improve the quality of personality and independence of prisoners and assisted children which aims to improve the quality of personality and independence of inmates so that they realize mistakes, improve themselves and not repeat criminal acts, so that can be accepted again by the community, can live normally as a good, law-abiding, responsible citizen, and can play an active role in development; and provide protection to the community from repetition of criminal acts. However, in reality, in the Class IIB Tapaktuan Detention Center, there are still many repeat crimes of narcotics abuse. This paper examines the implementation of training for recidivist prisoners for the crime of narcotics abuse in the class IIb detention center in Tapaktuan and the effectiveness of training for prisoners recidivist for the crime of narcotics abuse in the class IIb detention center in Tapaktuan. Based on the discussion above, it can be concluded that the implementation of guidance for criminal recidivists is in accordance with applicable laws and regulations, but the implementation has not been effective due to the limited skills possessed by officers, the lack of facilities in the Tapaktuan Class IIB Detention Center and the lack of The awareness of the perpetrators is that there are still very few prisoners who are conscious and willing to learn.
An Interesting Case of Posterior Reversible Encephalopathy Syndrome
Authors: ÇALIŞKAN Fatma Betül , KILIÇ Ayşe , YÜKSEL Melih , AY Mehmet Oğuzhan , OCAK Umut , KAYA Halil
Published: January 2024

Posterior Reversible Encephalopathy Syndrome (PRES) is a special type of cerebrovascular disease defined by clinical and imaging findings. The onset of PRES typically includes acute or subacute headaches, visual impairment, seizures, focal neurological defects and nonspecific symptoms such as nausea and vomiting. The purpose of this case report is to present the characteristics of these diseases in a pregnant patient with both preeclampsia and PRES, and to contribute to the literature by discussing the differential diagnosis.
FENOMENA NIKAH MUT’AH SEBAGAI UPAYA LEGALISASI PENYALURAN NAFSU SEKSUAL DIBALIK PERNIKAHAN PERMANEN
Authors: Suaidi Suaidi
Published: January 2024

Sexual channeling can only be done through marriage, like ordinary marriage, milkul yamin, or mut'ah. All three systems of sexual marriage are recognized as egalized by Islamic law. Because milkul yamin is more inclined to slavery, its legalization has long been extinct because it tends not to put women's rights and honor in a priority position. While mut'ah marriage is still used as an alternative choice in efforts to channel men's sexual appetite, it is not possible to have ordinary marriages due to certain factors. However, mut'ah marriage is still debated among jurists because of certain times, such as one week, one month and one year. The phenomenon that occurs among the community makes mut'ah marriage as a choice of the validity of the distribution of sexual appetite within a certain time according to the agreement of both parties in determining the time of the end of mut'ah marriage. However, if within that certain period of time, the mut'ah couple has children, then the problem is, who is responsible for the life of the child when the agreed time has been completed. Therefore, although mut'ah marriage is legally recognized, however, problems tend to arise that lead to the abandonment of children resulting from mut'ah marriage
The Effectiveness of Group Therapy Based on Emotional Schema Therapy (EST) on Difficulties in Emotion Regulation among Mothers having Children with Intellectual Disabilities
Authors: Keyvanlo Safura , Nariman Mohammad , Basharpoor Sajjad
Published: January 2024

Aim: The aim of this study was to determine the effectiveness of group therapy based on emotional schema therapy on the difficulty of emotion regulation in mothers of mentally retarded children. Methods: The design of this experimental study was pretest-posttest with a control group. The statistical population of the study was all mothers with mentally retarded children under the age of 15 in Ardabil in the spring of 1399. For sampling, referring to the Welfare Office of Ardabil, 4 centers and schools were selected from rehabilitation centers and exceptional schools by multi-stage cluster sampling method, and 40 mothers of children with mental disabilities were selected by sampling method. Simple random sampling was selected and divided into experimental and control groups. Emotion Regulation Difficulty Scale (DERS) was used to measure the research variables. The experimental group was exposed to group emotional therapy schema for 10 sessions and the members of the control group did not receive any intervention. Data were analyzed using repeated-measures analysis of variance. Results: The results were analyzed using multivariate analysis of covariance. The results showed that the effectiveness of group therapy based on emotional schemas on the difficulty of emotion regulation (F = 115.57, P <0.0001) was significant. Conclusion: The results showed that group therapy based on emotional schema therapy can be effective in reducing the difficulty of emotion regulation.
Providing a Model for Marital Burnout based on attachment styles in married people: Differentiation with mediating role
Authors: Asadi Mehran , Pourebrahim Taghi , Farrokhi Noorali , Davaee Mahdi
Published: January 2024

Aim: The aim of this study was to develop a model of marital boredom based on attachment styles in married people: with a mediating role of differentiation. Methods: In terms of the applied purpose of the research, the research design was descriptive and the type of correlation was modeling. The statistical population of the present study included all young married men and women between the ages of 20-35 who referred to psychology and counseling clinics in Tehran using the sampling method available to 480 people (289 females, 191 males) as a sample were chosen. Data were collected using the Pinner Marital Boredom Scale (1996), the Scorne and Friedlander (1998) Differentiation Questionnaire, and the Collins and Reed Adult Attachment Style Questionnaire (1990). Results: The results showed that there was a significant negative relationship between marital differentiation and boredom, Also, differentiation has a negative relationship with insecure attachment styles (ambiguous / avoidant) and on the other hand has a positive and significant relationship with insecure attachment style and has a mediating role in the relationship between avoidant attachment style and marital boredom (P<0.05). Conclusion: According to the relationship between attachment styles and marital heartbreak, and also regarding the mediating role of differentiation in the relationship between attachment styles and marital heartbreak, it is concluded that paying attention to these two variables in premarital and couple interventions by family counselors and psychologists is effective in preventing couple relationship damage.
Comparing the effectiveness of schema therapy and acceptance and commitment therapy on the tolerance of emotional distress, sexual dysfunction and psychological capital of patients with multiple sclerosis
Authors: Nazari Abbas , Saedi Sara , Abdi Mansour
Published: January 2024

Aim: The present study was conducted with the aim of comparing the effectiveness of schema therapy and acceptance and commitment therapy on the tolerance of emotional distress, sexual dysfunction and psychological capital in patients with multiple sclerosis. Methods: The current research is a semi-experimental type with a pre-test, post-test and follow-up design with two experimental groups and one control group. The statistical population included all the patients with multiple sclerosis in Central Province in the year 2021, and according to the arrangements made with the MS Association of Arak city, their total number is 1200. In this study, statistical samples of 45 people were selected as available and then randomly assigned to 3 groups of 15 people including treatment plan groups (15 people), treatment based on acceptance and commitment (15 people) and control group ( 15 people) were randomly replaced. The research tools included the emotional distress tolerance questionnaire of Simmons and Gaher (2005), the sexual performance questionnaire of Rosen et al. (2000) and the psychological capital questionnaire of Lutans et al. (1999). Schema therapy was based on Yang et al.'s (2003) 12-session protocol, and commitment and acceptance-based therapy was based on Eifert and Forsyth's (2004) eight-session protocol. Finally, analysis of variance of repeated measures using SPSS version 22 software was used to analyze the data. Results: The results showed that there is a significant difference between the effect of schema therapy and therapy based on acceptance and commitment on the tolerance of emotional distress, sexual dysfunction and psychological capital in patients with multiple sclerosis (P=0.01). The effect was reported to be stable during follow-up. Conclusion: Therefore, it can be said that there is a significant difference between the three groups in the post-test scores after adjusting the pre-test scores, and also, the confirmation results showed that schema therapy and t acceptance and commitment therapy t on the tolerance of emotional distress , sexual performance and psychological capital skewness among patients with multiple sclerosis has been stable.
A Comparison of the Effectiveness of Acceptance and Commitment Therapy (ACT) and Cognitive Behavioral Therapy (CBT) in Improving Health Locus of Control, Irrational Health Beliefs, and Medication Adherence in Men and Women with Type II Diabetes
Authors: Golestani Raheleh , Khalatbari Javad , Nasehi Mohammad , Ghorban Shiroudi Shohreh
Published: January 2024

Aim: The present study aimed to compare the effectiveness of acceptance and commitment therapy (ACT) and cognitive behavioral therapy (CBT) in improving health locus of control, irrational health beliefs, and medication adherence in individuals with type II diabetes. Methods: The present semi-experimental research had a pretest-posttest design with follow-up and control groups. The statistical population of the research consisted of men and women with type II diabetes who visited Imam Hossein Clinic in Sari city. During a public announcement (Imam Hossein Clinic located in Sari), 45 men and women with the inclusion criteria to participate in the research were selected and randomly assigned to three groups, namely cognitive behavioral therapy (n=15), acceptance and commitment therapy (n=15), and control group (n=15). The cognitive behavioral therapy group received Frey's therapy protocol (2005) in twelve sessions, and the acceptance and commitment therapy group received the Hayes protocol (2004) in eight sessions. All three groups were evaluated in three stages, pre-test, post-test, and follow-up by the Irrational Health Belief Scale (IHBS) by Christensen et al. (1999), the Multidimensional Health Locus of Control scale (MHLCS) by Wallston and Wallston (1982), and the Medication Adherence Questionnaire by Madanlou (2013). The collected data were analyzed using the repeated-measures analysis of variance. Results: The cognitive behavioral therapy and group acceptance and commitment therapy were effective in improving irrational health beliefs (P=0.043 and F=3.497), external control (P=0.022 and F=4.342), internal control (P=0.023 and F=5.236), and medication adherence (P=0.001 and F=12.606) in the post-test and the effect was stable in the follow-up phase. Conclsion: Both treatment methods could improve irrational health beliefs, internal and external control, and medication adherence but acceptance and commitment therapy had a greater effect on the research variables.