bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Profesionalisme, Pengalaman, Risiko Audit, Dan Keahlian Audit Terhadap Pendeteksian Kecurangan
Authors: Wahyudi Gilang , Qintharah Yuha Nadhirah
Published: October 2023

Abstract. The Influence Of Professionalism, Experience, Audit Risk, And Audit Expertise On Fraud Detection. This study aims to determine whether there is an influence between professionalism, experience, audit risk, and audit expertise on fraud detection. The research method used in this research is quantitative. The place of this research is the Public Accounting Firm in the Bekasi and East Jakarta areas. The data used are primary data with data search techniques, namely distributing questionnaires directly to Public Accounting Firm and giving questionnaires. The sampling technique in this research is using purvosive sampling technique, which is taking a random sample from the required population. The data that has been collected is then processed using the SmartPLS computer program. Based on the test results, the professionalism variable has a significant positive effect on fraud detection, the experience variable has a significant positive effect on fraud detection, the audit risk variable has a significant positive effect on fraud detection, and the audit expertise variable has a significant positive effect on fraud detection.

 

 

 

 

Keywords : Professionalism; Experience; Audit risk; and Audit expertise;
Analisis Potensi Penerimaan Pajak Penghasilan Atas Konten Youtube
Authors: Rohman Taufiqur , Malia Evi , Baihaki Achamd
Published: October 2023

Penelitian ini bertujuan untuk mengetahui potensi pajak atas konten youtube, dalam hal ini peneliti mengambil akun youtube yang ada di pamekasan yaitu kendedes music production. Metode penelititan kualitatif pendekatan deskriptif. Hasil peneliitian yang dilakukan oleh peneliti adalah bahwasanya akun kendedes music production memiliki konten music, ceramah agama, wedding dan live stremming, dan memiliki potensi pajak PPh 21 dan PPh 23 dalam potensi pajak PPh 21 Konten memiliki potensi pajak yang dikategorikan PPh 21 dimana hal ini potensi pajaknya terletak pada cameramen, penyanyi, sebagai bukan pegawai, dan pemilik akun youtube kendedes music production (andi) dan merangkap sebagai editor video sebagai wajib pajak orang pribadi bukan pegawai, cameramen dan penyanyi yang terlibat dalam pembutan konte youtube berpotensi membayar pajak atas jasa yang di berikan, dan pemilik akun youtube kendedes music production juga berpotensi membayar pajak atas penghasilan yang di dapat, Jasa Studio Music memiliki potensi pajak yang dikategorikan PPh 23 dimana hal ini potensi pajaknya terletak pada pemilik akun youtube kendedes music production (andi), dimana andi pemilik akun youtube kendedes music production berpotensi membayar pajak atas jasa sewa studio musiknya.

Penelitian ini bertujuan untuk mengetahui potensi pajak atas konten youtube, dalam hal ini peneliti mengambil akun youtube yang ada di pamekasan yaitu kendedes music production. Metode penelititan kualitatif pendekatan deskriptif. Hasil peneliitian yang dilakukan oleh peneliti adalah bahwasanya akun kendedes music production memiliki konten music, ceramah agama, wedding dan live stremming, dan memiliki potensi pajak PPh 21 dan PPh 23 dalam potensi pajak PPh 21 Konten memiliki potensi pajak yang dikategorikan PPh 21 dimana hal ini potensi pajaknya terletak pada cameramen, penyanyi, sebagai bukan pegawai, dan pemilik akun youtube kendedes music production (andi) dan merangkap sebagai editor video sebagai wajib pajak orang pribadi bukan pegawai, cameramen dan penyanyi yang terlibat dalam pembutan konte youtube berpotensi membayar pajak atas jasa yang di berikan, dan pemilik akun youtube kendedes music production juga berpotensi membayar pajak atas penghasilan yang di dapat, Jasa Studio Music memiliki potensi pajak yang dikategorikan PPh 23 dimana hal ini potensi pajaknya terletak pada pemilik akun youtube kendedes music production (andi), dimana andi pemilik akun youtube kendedes music production berpotensi membayar pajak atas jasa sewa studio musiknya.
Determinasi Digital Payment, Persepsi Konsumen, Kualitas Pelayanan Dan Lokasi Terhadap Keputusan Pembelian Dimediasi Minat Beli Pada Cv Sido Makmur Di Babat Lamongan
Authors: Laimu Maria , Muhtarom Abid , Kusbandono Danu
Published: October 2023

Dunia usaha saat ini semakin berkembang pesat,.hal ini menyebabkan pengusaha harus menghadapi persaingan ketat dalam dunia bisnis. Sepeda menjadi kendaraan yang banyak diminati dari berbagai kalangan. Kebaruan penelitian ini  6 variabel yaitu Digital Payment, Persepsi Konsumen, Kualitas Pelayanan, Lokasi, Keputusan Pembelian dan Minat Beli, dan lokasi penelitian yang belum pernah diteliti. Jenis penelitian deskriptif kuantitatif, menggunakan sampel sebanyak 240 yakni menggunakan teknik simple random sampling. AlattujiimenggunakannSmarttPLSsversii3.0.hHasillPenelitiannyang didapat adalah Digital Payment (X1), Persepsi Konsumen (X2), kualitassPelayanann(X3), Lokasii(X4) berpengaruhhpositiffsecara signifikannterhadappKeputusannPembeliann(Y). Dalam ujiimediasi variabelldigital payment, persepsi konsumen terhadappkeputusann pembelianndimediasiiminattbeliiNon Mediation, variabel kualitasspelayanan, lokasi terhadappkeputusannpembelianndimediasi minat beli Partial Mediation.
TEMPLE LANDSCAPING OF THE COMPLEX IN THE NAME OF THE TRANSFIGURATION OF GOD OF THE CITY FEATURES OF YEKATERINBURG
Authors: Аткина Л.И. , Москаленко Е.В.
Published: October 2023

В настоящее время строится значительное количество храмов в России, но аспект озеленения и благоустройства мало изучен. Целью данной работы является выявление особенности благоустройства и озеленения – храма во имя Преображения Господня с комплексом зданий, который относится к храмовым комплексам малых размеров. Особенность этого храма – размещение на склоне. На характер рельефа территории оказывает влияние близость Уктусских гор, что является отличительной особенностью объекта в черте города и отдельного района. В статье приведен анализ архитектурно-планировочного решения данного объекта, системы озеленения, изучены видовой и сортовой состав древесных растений. Проанализирован баланс территории, особенности дорожно-тропиночной сети и функционального зонирования храмового комплекса. Установлено, что озеленение храма происходило силами прихожан и сотрудников, что привело к ошибкам в планировочных решениях и подборе видового состава на первоначальном этапе озеленения территории храмового комплекса. Но и сейчас для поддержание состояния ландшафтных композиций возле храма необходимо проведение современного инженерного обустройства, в первую очередь системы полива.

Currently, a signiﬁ cant number of churches are being built in Russia, but the aspect of landscaping and landscaping has been little studied. The purpose of this work is to identify the features of landscaping and landscaping – the Church in the name of the Transﬁ guration of the Lord with a complex of buildings that belong to small temple complexes. The peculiarity of this temple is the placement on the slope. The nature of the terrain of the territory is inﬂ uenced by the proximity of the Uktus Mountains, which is a distinctive feature of the object within the city and a separate district. The article provides an analysis of the architectural and planning solution of this object, the landscaping system, the species and varietal composition of woody plants are studied. The balance of the territory, the features of the road and path network and the functional zoning of the temple complex are analyzed. It was established that the landscaping of the temple was carried out by parishioners and employees, which led to errors in planning decisions and selection of species composition at the initial stage of landscaping the territory of the temple complex. But even now, in order to maintain the state of landscape compositions near the temple, it is necessary to carry out modern engineering arrangements, primarily irrigation systems.
ИЗМЕНЧИВОСТЬ СЕЯНЦЕВ СОСНЫ КЕДРОВОЙ СИБИРСКОЙ НАЗАРОВСКОГО И МИНИНСКОГО ПРОИСХОЖДЕНИЯ ПРИ РАЗНЫХ УСЛОВИЯХ СТРАТИФИКАЦИИ СЕМЯН
Authors: Попова С.В.
Published: October 2023

Сопоставлена изменчивость показателей сеянцев сосны кедровой сибирской назаровского и мининского происхождения, выросших из семян, прошедших стратификацию во влажных опилках при комнатной и пониженной температуре воздуха. Установлено, что количество семядолей и первичной хвои у всходов назаровского происхождения больше в сравнении с таковыми у мининского на 10,9 и 29,4 % соответственно. Длина семядолей и пучковой хвои в вариантах при разной температуре стратификации семян не имела достоверных различий. Двухлетние сеянцы, выросшие из семян, которые стратифицировали в холодильнике, имели наибольшее значение в варианте мининского происхождения по высоте, диаметру стволика, назаровского – по диаметру стволика. Среди сеянцев в опытных вариантах были отселектированы быстрорастущие и длиннохвойные экземпляры с целью их использования в дальнейшем для проведения посадок целевого назначения. Полученные в ходе исследования данные подтвердили возможность стратификации семян во влажных опилках не только при пониженной температуре воздуха, но и в комнатных условиях при осеннем сборе семян.

The variability of the indicators of seedlings of Siberian cedar pine of Nazarov and Liskin origin, grown from seeds that have been stratiﬁ ed in wet sawdust at room and low air temperature, is compared. It was found that the number of cotyledons and primary needles in seedlings of Nazar origin is 10,9 and 29,4 % higher in comparison with Mininsky, respectively. The length of cotyledons and bundle needles in the variants at different temperatures of the stratiﬁ cation of the seeds had no signiﬁ cant differences. Two-year-old seedlings grown from seeds that were stratiﬁ ed in the refrigerator were of the greatest importance in the variant of Mininsky origin in height, stem diameter, Nazarovsky – in stem diameter. Among the seedlings in the experimental versions, fast-growing and long-coniferous specimens were selected in order to use them in the future for carrying out target purpose plantings. The data obtained during the study conﬁ rmed the possibility of seed stratiﬁ cation in wet sawdust not only at low air temperature, but also in room conditions during autumn seed harvesting.
Chaos-based Image Encryption in Embedded Systems using Lorenz-Rossler System
Authors: EMİN Berkay , MUSAYEV Zabit
Published: October 2023

Digital data is increasing rapidly in the world day by day. Information security is important during data exchange over the Internet. The way to securely transmit images over the network is through the image encryption technique. In the proposed cryptography system, the hybridization of Lorenz-Rossler chaotic systems is used, and a random number sequence is generated. The security analyses such as histogram, correlation, differential attack, information entropy, and duration analysis of the study are performed. It is seen that the proposed system performs well, especially in terms of correlation. Additionally, the performance of the developed embedded system platforms is compared after testing on Nvidia Jetson Nano and Xilinx PYNQ Z1 boards. The Nvidia Jetson Nano board is more performant than the Xilinx PYNQ Z1 board. The safety and feasibility of the proposed system have been demonstrated.
Amanos Dağları’nın Sağladığı Ekosistem Hizmetlerinin Dspır Çerçevesi İle İncelenmesi
Authors: TOKGÖZ Gülay , GÜNGÖR Onur
Published: October 2023

Dağ ekosistemleri, ekolojik bakımdan hassas ve korunması gereken alanladır. Dünya’nın yaklaşık %24’ü, ülkemizin ise %75’i dağlık alanlarla çevrilidir. Dünya genelinde nüfus artışına ve küresel ölçekteki ekonomik hareketliliğe bağlı olarak bir çok tehditle karşı karşıya olan bu ekosistemlerde ekolojik süreçler karmaşıktır. Bu süreçlerin ve ekosistemlerin sağladığı hizmetlerin sistem odaklı, basitleştirilmiş yaklaşımlarla anlaşılması, yürütülecek bütüncül ve sürdürülebilir yönetim politikaları için önemli bilgi kaynaklarıdır. Bu bakış açısıyla dağ ekosistemlerinden sağlanan hizmetler yerel ölçekte araştırılmıştır. Çalışmada dağ ekosistemlerinin sunduğu hizmetler hakkında genel bilgiler verilmiştir. Zengin tür çeşitliliğine sahip Amanos Dağları’nın Hatay il sınırlarında kalan bölümünün ekolojik ve sosyolojik yapısı incelenmiştir. Bu doğrultuda alanın sunduğu ekosistem hizmetleri DSPIR çerçevesine göre değerlendirilmiştir. Çerçeveye göre alanda belirlenen sürücülerin (itici güçler) iklim değişikliği, kirlilik, orman yangınları, aşırı kullanım, insanların temel ihtiyaçları ve habitat değişikliği olduğu belirlenmiştir. Bu alanda yerleşim, tarımsal faaliyetler, madencilik faaliyetleri, ulaşım, sanayi, enerji üretim faaliyetleri ile turizm faaliyetlerinin alanda baskı yaratan etmenler olduğu tespit edilmiştir.
A Comparative Analysis of the Online and Offline Modes of Learning
Authors: V. Dr. Chaitra , Lobo Jevitha , Thakkar Sumit
Published: October 2023

The traditional method of learning has always been followed in India. The global COVID-19 pandemic has resulted in the closure of schools. Educational institutions that practiced the traditional approach had to shift entirely either to online or blended mode. Before the pandemic only a handful of students had experienced online mode of learning in India. During the pandemic, students experience either online or blended modes of learning. A survey was conducted on 202 undergraduate student’s post-pandemic period to analyze their experience with the mode of learning. The primary objective of this study was to obtain evaluative from students who attended all three modes of teaching (online, offline, and blended). In this article, we analyze students’ perception of offline, online, and blended modes of learning, their choices on online platforms, offline mode, and whom are they comfortable approaching to get their doubts clarified.
Zur Legalbewährung von Opioidabhängigen nach der Entlassung aus der Haft
Authors: Boksán Klara , Weiss Maren , Geißelsöder Kerstin , Dechant Michael , Endres Johann , Breuer Maike , Stemmler Mark , Wodarz Norbert
Published: October 2023

Die Wechselwirkung von Drogenkonsum und Straffälligkeit ist ein viel diskutiertes Thema. Die Opioidabhängigkeit nimmt in dieser Diskussion einen besonderen Stellenwert ein, da sie als besonders folgenschwere Erkrankung für das Individuum und die Gesellschaft gilt. Im vorliegenden Beitrag werden neue längsschnittliche Daten aus einer Stichprobe von N = 247 Teilnehmenden präsentiert, die beleuchten, inwiefern sich Effekte einer Substitutionstherapie in Haft auf die Legalbewährung (Re-Inhaftierung und erneute Straffälligkeit) nach der Entlassung zeigen. Belege für Gruppenunterschiede (in Haft Substituierte vs. Nicht-Substituierte) hinsichtlich der Re-Inhaftierungsquoten zeigten sich nicht. Ermutigend war jedoch ein mittelfristiger Rückgang der Betäubungsmitteldelikte in der Gruppe der Substituierten im Selbstbericht, der sich jedoch nicht nachhaltig zeigte. Folglich gibt es Hinweise, dass die Substitutionstherapie bei opioidabhängigen Inhaftierten mittelfristig zu einer Reduktion von Betäubungsmitteldelikten führt; keinesfalls kann sie jedoch als Mittel zur Lösung aller mit der Opioidabhängigkeit verbundenen Probleme gelten. Mit zunehmendem zeitlichen Abstand zur Haftentlassung war eine Verzerrung der Ergebnisse durch den Wechsel einiger Studienteilnehmenden im Substitutionsstatus anzunehmen, weshalb zukünftig der Behandlungskontinuität mehr Aufmerksamkeit geschenkt werden sollte.
PENERAPAN METODE DEMONSTRASI, DRILL, DAN PENUGASAN UNTUK MENIGKATKAN HASIL BELAJAR MATEMATIKA PADA SISWA KELAS 4B MIN 4 DEMAK
Authors: KASMI KASMI
Published: October 2023

The aim of this research is to improve mathematics learning outcomes by applying demonstration, drill and assignment methods to students in class 4B Min 4 Demak. This research is classroom action research using demonstration, drill and assignment methods. From the results of the research, it was proven that before using the demonstration, drill and assignment methods, initial data on the results of student formative tests from 27 students of class IV B semester I MIN 4 Demak were still far from expectations, namely less than 50% of learning completeness which should have been 70%. After using demonstration, drill and assignment methods in cycle II, learning improvement showed that 81% of students achieved learning mastery and this was an achievement that satisfied the author. Thus, what the author hopes has been achieved by improving learning through classroom action research, namely an increase in learning achievement.
ABSTRAKTujuan penelitian ini untuk meningkatkan hasil belajar matematika dengan penerapan metode demonstrasi, drill, dan penugasan pada siswa kelas 4B Min 4 Demak. Penelitian ini merupakan penelitian tindakan kelas dengan penggunaan metode demonstrasi, drill dan penugasan. Dari hasil penelitian terbukti sebelum menggunakan metode demonstrasi, drill, dan penugasan diperoleh data awal hasil tes formatif siswa dari 27 siswa kelas IV B semester I MIN 4 Demak masih jauh dari harapan yaitu kurang dari 50% ketuntasan belajar yang seharusnya 70%. Setelah menggunakan metode demonstrasi, drill, dan penugasan pada siklus II perbaikan pembelajaran menunjukkan 81% siswa mencapai ketuntasan belajar dan itu merupakan pencapaian yang memuaskan penulis. Dengan demikian apa yang penulis harapkan telah tercapai dengan melakukan perbaikan pembelajaran melalui penelitian tindakan kelas ini yaitu suatu peningkatan prestasi belajar.
PENERAPAN MODEL PENEMUAN TERBIMBNG DENGAN PENDEKATAN LINGKUNGAN DALAM PENINGKATAN HASIL BELAJAR IPA PADA SISWA KELAS VIII SMP NEGERI 7 BONE
Authors: SETIARINI ENDANG
Published: October 2023

This research aims to find out how much science learning outcomes have improved through the application of the Guided discovery model with an environmental approach for class VIIID students at SMP Negeri 7 Bone on the concept of Living Creatures at SMP Negeri 7 Bone. Research Results In cycle I there were 5.00% of students whose science scores after applying the guided discovery model with an environmental approach in cycle I were in the very low category. 30.00% were in the low category, 22.25% were in the medium category, 25.00% were in the high category, and 17.43% were in the very high category. If the average score after applying this model is 62.86, then the average score for science learning outcomes is in the medium category. After applying the guided discovery model with an environmental approach it is in the very low category. 2.50% are in the low category, 10.00% are in the medium category, 50.00% are in the high category, 37.50% are in the very high category. If the average score after applying this model is 79.03, then the average score for students' science learning outcomes is in the high category. This means the level of science learning outcomes for class VIIID students at SMP Negeri 7 Bone.
ABSTRAKPenelitian ini Bertujuan untuk mengetahui seberapa besar peningkatan hasil belajar IPA melalui penerapan model penemuan Terbimbing dengan pendekatan lingkungan siswa kelas VIIID SMP Negeri 7 Bone pada konsep Makhluk Hidup di SMP Negeri 7 Bone. Hasil Penelitian Pada siklus I terdapat 5,00% siswa memiliki nilai IPA setelah diterapkan model penemuan terbimbing dengan pendekatan Lingkungan pada siklus I berada dalam kategori sangat rendah. 30,00 % berada dalam kategori rendah, 22,25 % berada dalam kategori sedang, 25,00 % berada dalam kategori tinggi, serta 17,43 % berada dalam kategori yang sangat tinggi. Jika nilai rata-rata setelah diterapkan model ini yakni 62, 86, maka nilai rata-rata hasil belajar IPA berada dalam kategori sedang.Setelah diterapkan model penemuan terbimbing dengan pendekatan Lingkungan berada dalam kategori sangat rendah. 2,50 % berada dalam kategori rendah, 10,00 % berada dalam kategori sedang, 50,00 % berada dalam kategori tinggi, 37,50 % berada dalam kategori sangat tinggi. Jika nilai rata-rata setelah diterapkan model ini yakni 79, 03, maka nilai rata-rata hasil belajar IPA siswa berada dalam kategori tinggi. Hal ini berarti tingkat hasil belajar IPA siswa kelas VIIID SMP Negeri 7 Bone.
CRIMES CIBERNÉTICOS UMA PONDERAÇÃO SOBRE A LEI 14.155 DE 2021 APLICÁVEL AO CRIME DE ESTELIONATO VIRTUAL
Authors: Gomes Walyson Milhomem de Sousa , Medrado Lucas Cavalcante
Published: October 2023

Esse artigo buscou discutir sobre os crimes cibernéticos, fazendo uma ponderação sobre a Lei 14.155 de 2021 aplicável ao crime de estelionato virtual. Este estudo é relevante tanto para a sociedade quanto para o campo do direito, pois oferece uma análise reflexiva e medidas preventivas destinadas a contribuir com a redução do número de vítimas de golpes perpetrados por estelionatários virtuais. O objetivo geral deste trabalho foi analisar a recente alteração suscitada pela Lei 14.155 de 2021 no tocante ao crime de estelionato virtual, adotando a metodologia do trabalho jurídico e o método dedutivo, além da tecnica exploratória por meio da análise e revisão de literatura abrangendo pesquisas e estudos associados ao tópico em questão. Com base nos resultados obtidos, pode-se concluir que, as mudanças trazidas pela Lei n° 14.155 de 2021, foram de suma importância para ajudar a combater os crimes virtuais, visto que referida lei atribuiu maior responsabilidade penal para os sujeitos ativos do estelionato virtual. Contudo, é imperativo manter um processo contínuo de revisão das legislações, desenvolvimento de políticas públicas destinadas a combater delitos cibernéticos, implementação de tecnologias de segurança, oferta de treinamentos para os usuários e execução de operações policiais.
تعلیماتِ نبیﷺ میں ماحول کی نظافت کے أصول اور طریقے
Authors: Rajper Muhammad Farooque
Published: October 2023

This research paper explores the principles, methods, and responsibilities related to environmental purification, as elucidated in the Sirah (biography) of the Prophet Muhammadﷺ. Drawing upon historical accounts and primary sources, the study delves into the Prophet's exemplary practices and teachings concerning environmental conservation, sustainable living, and ecological responsibility. The research highlights key rules derived from the Sirah that emphasize the sanctity of nature, the preservation of biodiversity, and the promotion of sustainable resource management. It examines the Prophet's teachings on concepts such as moderation, stewardship, and accountability, which encourage believers to adopt a balanced and harmonious approach towards the environment. Additionally, the paper investigates the practical methods employed by the Prophet in maintaining cleanliness, managing waste, and utilizing resources responsibly, providing valuable insights for contemporary environmental practices. Furthermore, the research emphasizes the collective responsibility of individuals, communities, and societies in preserving and protecting the environment, as exemplified by the Prophet's efforts to instill environmental consciousness among his followers. By analyzing the environmental aspects of the Sirah, this research sheds light on the Islamic perspective on environmental purification, offering practical guidelines and lessons for addressing contemporary environmental challenges. Ultimately, the findings of this study contribute to the understanding of Islamic environmental ethics and inspire individuals and communities to adopt responsible practices that promote environmental sustainability and stewardship, aligning with the timeless teachings of the Prophet Muhammadﷺ.
Developing smart prisons in the United Arab Emirates
Authors:   , Aldhaheri Mohammed Abdulla Mohammed Mesfer
Published: October 2023

This research provides insights into the United Arab Emirates prison issues, evaluates existing smart building technologies, and offers a decision-making model for selecting appropriate smart technologies. Utilizing both qualitative (semi-structured interviews) and quantitative (surveys) research methods, it is found that overcrowding, budget constraints, and outdated infrastructure hinder the adoption of smart building technologies in prisons. A multi-criteria decision-making model was developed using AHP and fuzzy-TOPSIS methods. The findings guide policymakers and stakeholders in enhancing prison conditions, safety, and sustainability, contributing to broader industry advancements.
Investigating the drug driving problem: Contributing factors and enforcement-related countermeasures
Authors:   , Hasan Razi
Published: October 2023

Worldwide, there is growing concern about the role of drug driving in road crashes. To better understand the problem, this research investigated the personal, social, and legal factors contributing to drug driving. It included a systematic review of the existing literature and a large-scale survey of drivers. The key factors associated with drug driving were higher levels of drug dependence, successfully avoiding detection in the past and anticipating greater rewards for the behaviour. The findings indicate that a comprehensive approach is required to counteract the problem including more effective enforcement practices and rehabilitation programs for those caught drug driving.
Is it really Silvanus?
Authors: Perinić Ljubica
Published: October 2023

In research on the cult of Silvanus, the Roman god of forests andflocks and natural or agricultural prosperity, the province of Dalmatiaholds a special place. Within the province, the locality ofDanilo, located to the northeast of Šibenik, is also a place thatcannot be disregarded. One especially intriguing relief from Danilo,damaged and worn, represents a male figure in movement.The figure has horns on his head, long hair, a bearded face andhairy thighs, and it appears that the figure is either dancing orshown in some kind of movement to his left. In scholarly literature,the figure represented is always named Silvanus, as thiswas the way he was usually presented on the votive monuments of Dalmatia. Still, contemporary theoretical contextualizationof existing material (e.g. votive monuments, reliefs) is reliant oncomprehensive revalorization of (the predominant) data. In thispaper, I will offer a short overview of Silvanus’s representationsfrom Dalmatia. On the basis of that overview I will argue the realcharacter of the figure portrayed, and why this representationmight fit more appropriately into the pastoral scenes of Dionysiacmythology.
COUNTERING SANCTIONS TO PROTECT THE BANKING SECTOR
Authors: КРАСНЕНКОВА Е.В. , ШАНДРА И.Г.
Published: October 2023

Актуальность исследования заключается в рассмотрении контрмер по отношению к санкциям, принятым со стороны Евросоюза и других недружественных стран. Банковский сектор является неотъемлемой частью финансовой среды Российской Федерации. Руководство страны во главе с Президентом РФ приложи- ли массу усилий для поддержания разных отраслей экономики, обороны, промышленности, банковского сек- тора, социального обеспечения населения и др., в том числе на уровне правового регулирования. Банковский сектор один из первых подвергся санкционному давлению. В России кредитные организации с иностранным капиталом не только получали активы, но и вкладывались в развитие, поэтому отказаться от российского рынка и от своих активов крайне сложно.

The relevance of the study lies in the consideration of countermeasures against sanctions adopted by the European Union and other unfriendly countries. The banking sector is an integral part of the financial environment of the Russian Federation. The country's leadership, headed by the President of the Russian Federation, has made a lot of efforts to support various sectors of the economy, defense, industry, banking sector, social security of the population and others, including at the level of legal regulation. The banking sector was one of the first to be subjected to sanctions pressure. In Russia, credit institutions with foreign capital not only received assets, but also invested in development, so it is extremely difficult to abandon the Russian market and their assets.
TO THE QUESTION OF THE ROLE OF ENTREPRENEURIAL UNIVERSITIES IN IMPROVING THE COMPETITIVENESS OF THE COUNTRY
Authors: ВАСИЛЬЕВА О.Н.
Published: October 2023

В статье исследованы определение и значение предпринимательских университетов, проана- лизирована проблема конкурентоспособности предприятий. Значимость работы заключается в том, что в ней сформулированы положения, направленные на развитие предпринимательских университетов в России.

The article examines the definition and importance of entrepreneurial universities, analyzes the problem of competitiveness of enterprises. The significance of the work lies in the fact that it contains provisions aimed at the development of entrepreneurial universities in Russia.
STUDYING THE EXPERIENCE OF THE INITIAL STATE OF THE E-COMMERCE IN RUSSIA
Authors: КАУРАКОВА М.В.
Published: October 2023

Устойчивое развитие деятельности по перемещению товаров, работ, услуг, капитала и техноло- гий с использованием новых информационно-коммуникационных и иных технологий на основе адаптированной под требования времени нормативно-правовой базы свидетельствует о высоком уровне развития электронной коммерции в России. Статья является одной из первых попыток комплексного рассмотрения особенностей ста- новления и развития отрасли электронной коммерции в России и обладает высокой научной ценностью.

The sustainable development of the transfer of goods, works, services, capital and technologies using new information and communications technologies as well as other technologies based on a regulatory framework adapted to modern challenges indicates a high level of the e-commerce development in Russia. The article is one of the first attempts to consider comprehensively the features of the formation and development of the e-commerce in Russia, and should be of high scientific value.
FEATURES OF CONSIDERATION OF FINANCIAL DISPUTES IN INTERNATIONAL COMMERCIAL ARBITRATION
Authors: ПАКЕРМАН Г.А.
Published: October 2023

Предметом настоящей статьи является арбитражное рассмотрение споров, возникающих в связи с финансированием и финансовыми продуктами, как правило, в международном (транснациональном) контексте. Исследование основано на анализе развития финансовых рынков Китая и стран Западной Европы. Изучение данной темы позволило сделать вывод, что, во-первых, некоторые финансовые споры имеют ха- рактеристики, отличные от других коммерческих споров, во-вторых, международный коммерческий арбитраж все шире и чаще используют для разрешения финансовых споров.

The subject of this article is the arbitration of disputes arising in connection with financing and financial products, as a rule, in an international (transnational) context. The study is based on an analysis of the development of financial markets in China and Western Europe. The study of this topic led to the conclusion that, firstly, some financial disputes have characteristics that are different from other commercial disputes, and secondly, international commercial arbitration has been increasingly used to resolve financial disputes.
LEGAL FEATURES OF THE EXTENSION OF THE MORATORIUM ON THE PAYMENT OF PENALTIES ACCRUED FOR VIOLATIONS OF MONETARY OBLIGATIONS DURING THE PERIOD OF THE MORATORIUM
Authors: АЛЕКСЕЕВА Д.Г.
Published: October 2023

В действующем российском законодательстве в период действия антиковидных ограничений появился новый правовой инструмент – мораторий на удовлетворение требований кредиторов. Впоследствии этот мораторий стали распространять и на другие основания. Вместе с тем в законодательстве четко не преду- смотрено, на какие именно платежи он распространяется применительно к срокам возникновения денежного обязательства. В статье проводится анализ действующего законодательства и судебной практики, формулиру- ется вывод о том, что на неустойки (пени), начисленные в случае нарушения денежного обязательства, имею- щего место в период действия моратория, требования моратория не распространяются.

In the current Russian legislation, during the period of anti–covid restrictions, a new legal instrument has appeared - a moratorium on satisfying creditor's claims. Subsequently, this moratorium was extended to other grounds. At the same time, the legislation does not clearly provide for which payments it applies to in relation to the timing of the occurrence of a monetary obligation. The article analyzes the current legislation and judicial practice, and concludes that the requirements of the moratorium do not apply to penalties accrued in cases of violation of a monetary obligation that occur during the period of the moratorium.
CORPORATE CRIMINAL LIABILITY IN INDIA: A COMPARATIVE LEGAL STUDY2
Authors: ГРИГОРЬЕВ П.А.
Published: October 2023

В статье представлены результаты сравнительно-правового исследования института уголов- ной ответственности юридических лиц по праву Индии. Исследованы положения Уголовного кодекса Индии 1860 г., нормы уголовного права из специальных статутов, а также судебные прецеденты. Установлено, что существование уголовной ответственности юридических лиц в Индии обусловлено историческими особенно- стями (отсутствие отдельной отрасли административно-деликтного права) и внутренним устройством правовой системы государства.

The article contains the results of a comparative legal study of corporate criminal liability under Indian law. Provisions of the Indian Penal Code, 1860, criminal law provisions of special acts (statutes) and case law were studied. It was found that the criminal liability of corporations in India exists due to historical reasons (e.g. absence of an independent branch of law of administrative offences) and due to the structure of the legal system of the state.
DRUG TRAFFICKING AS A THREAT TO NATIONAL SECURITY
Authors: КУЦЕВ В.В.
Published: October 2023

В статье рассматривается вопрос о незаконном обороте наркотиков как угрозе националь- ной безопасности. Автором приводятся статистические данные по смертности среди потребителей наркоти- ков, называются некоторые причины роста наркомании в стране, рассматриваются основные направления, цели и принципы Стратегии государственной антинаркотической политики Российской Федерации на период до 2030 г. В завершение сделан вывод, что наркомания по-прежнему является угрозой национальной безопас- ности государства. Для борьбы с этим негативным явлением необходимы эффективная система профилактики, надлежащая правовая база и реализация мер, закрепленных в Стратегии.

This article examines the issue of drug trafficking as a threat to national security. The author provides statistical data on mortality among drug users, some reasons for the growth of drug addiction in the country are named, the main directions, goals and principles of the Strategy of the state anti-drug policy of the Russian Federation for the period up to 2030 are considered. In conclusion, it is concluded that drug addiction is still a threat to the national security of the state. To combat this negative phenomenon, an effective prevention system, an appropriate legal framework and the implementation of measures enshrined in the Strategy are necessary.
THEORETICAL AND REGULATORY APPROACHES TO THE DEFINITION OF BANKING ECOSYSTEMS
Authors: РОЖКОВ И.В.
Published: October 2023

Цель работы – рассмотреть теоретические и нормативно-правовые подходы к определению нового для российской финансовой системы понятия «банковская экосистема». В ходе исследования использо- вались методы ретроспективного анализа, формализации и систематизации, формально-юридический метод, метод изучения документов. В статье исследованы теоретические подходы к определению понятия «банков- ская экосистема» с учетом различий в определении состава участвующих в ней субъектов, составляющих ее технологической инфраструктуры, специальных правил применения при ее построении цифровых технологий, сервисов и продуктов. В ходе анализа подходов к нормативно-правовому регулированию экосистем банков в РФ установлено, что оно включают в себя как общее, так и специальное нормативное регулирование. От- дельное место занимает саморегулирование, касающееся конкуренции, персональных данных и защиты прав потребителей банковских экосистем. Значимость работы заключается в том, что она может внести вклад в по- следующую гармонизацию терминологической базы построения экосистем банков в РФ.

The purpose of the work is to consider theoretical and regulatory approaches to the definition of a new concept for the Russian financial system «banking ecosystem». In the course of the study, the methods of retrospective analysis, formalization and systematization, the formal legal method, and the method of studying documents were used. The article explores theoretical approaches to the definition of the concept of «banking ecosystem», taking into account differences in the definition of the composition of the subjects participating in it, the components of its technological infrastructure, special rules for the application of digital technologies, services and products in its construction. In the course of the analysis of approaches to the legal regulation of banking ecosystems in the Russian Federation, it was found that it includes both general and special regulatory regulation. A separate place is occupied by selfregulation regarding competition, personal data and consumer protection of banking ecosystems. The significance of the work lies in the fact that it can contribute to the subsequent harmonization of the terminological base for building ecosystems of banks in the Russian Federation.
İsrail-Türkiye İlişkileri: Geçmişten Günümüze Siyasal Gerçeklik Kuramı ve Tehdit Algılamaları
Authors: ÖNSÖZ Ekrem
Published: October 2023

In order to understand the relations between the two countries, it is important to refer to the theory of political reality in international relations. According to this theory, states determine their foreign policies in order to cope with existential threats. In this context, Israel's security approach is shaped by threat perceptions. Israel's political structure, political system, leading parties, leaders and the dynamics of political life play a decisive role in foreign policy decisions. The dynamics of the Israeli Parliament (Knesset), public opinion and coalition governments are important factors affecting the country's foreign policy preferences. Relations between the two countries have a deep-rooted history with political, military and economic dimensions. However, the occasional tensions in these relations stem from the political and sociocultural dynamics of the two countries. Factors such as Israel's Palestinian policy and the growing anti-Israel stance in Turkey have led to tensions in the relations between the two countries from time to time. One of the peaks of these tensions was the Mavi Marmara incident. The intervention of the western states was effective in reestablishing relations between the two countries. At the same time, the realization of the limits of hardline foreign policy approaches in both countries played a role in the resumption of relations. Turkish-Israeli relations have a multidimensional structure shaped by regional dynamics and international politics. In order to understand these relations from past to present, the internal dynamics and foreign policy preferences of both countries should be analyzed well. Key Words: Israel, Turkey, Political Reality Theory, Threat Perceptions
Exploring the Nexus of Domestic Violence: Impact on Married Women's Physical Health, Psychological Distress, and Magnitude of Abuse
Authors: Abbas Salbia , Batool Zoha , Ashraf Minahil
Published: October 2023

Domestic violence is a common problem in Pakistan but due to stigma in surrounding it is not openly discussed. Current study determined the magnitude of domestic violence, physical health and psychological distress among females. Cross-sectional study was conducted in Sialkot among married females. Magnitude of domestic violence was considered as the determinant of physical health and psychological distress. Sample was comprised of 100 females from working and non-working background, selected through purposive sampling technique by random assignment. The variables were measured using three assessment tools composite abuse scale, Kessler’s psychological distress scale and physical health questionnaire. Data was analyzed by the application of SPSS, correlation and regression was measured for the assessment of purposed assumptions. Among married females domestic violence is the determinant of physical health (r=.702**, p < 0.01) and psychological distress (R= -.340*, p < 0.01).increase in the magnitude of domestic violence leads to the deterioration of physical health and decreases psychological distress.
Construction and Application of Education Discourse Analysis for Functional Linguistic Influencing Gender Identity: From the Perspective Educational Cultural Values & Social Context
Authors: Wu Lina , Fakhruddin Wan Farah Wani Binti Wan
Published: October 2023

Educational culture is a community or society's values, conventions, and practices that guide educational systems and institutions. It includes schools, universities, informal learning contexts, pedagogical methodologies, curriculum design, and education attitudes. Gender identity based on male and female teachers and its impact at the empowerment of female teachers in education sector have garnered huge interest from researchers and students across numerous fields of examine. This particular study sought to delve into the connection between gender identity and female teacher empowerment in education sector, with a particular recognition on exploring the moderating function of Linguistic Discourse in education and the mediating role of educational cultural values and educational social context . A sample of 500 women spanning numerous areas and socioeconomic backgrounds inside the China become recruited, encompassing an age range of 18 to sixty five years. To acquire information, an online survey was employed, which integrated standardized measures of gender identity, cultural values, educational social context , and empowerment in education sector. Additionally, a comprehensive evaluation of participants' communication patterns and language usage in education sector was conducted to assess Educational linguistic discourse in education sector. Structured equation modeling was used to conduct statistical analysis. Results indicated that gender identity predicts female teacher empowerment in education sector significantly, and that educational cultural values and educational social context partially mediate this relationship. Women who held more progressive educational cultural values and perceived a more supportive social environment reported greater levels of empowerment. In addition, educational linguistic discourse in education moderated the relationship between gender identity and female teacher empowerment in a substantial way. The relationship between gender identity and empowerment was stronger among women who used more inclusive language and avoided gender stereotypes. These findings shed light on the complexity of female teacher empowerment in education and how gender identity, educational cultural values, educational social context, and language use shape women's experiences. The study emphasizes developing progressive educational cultural values and a supportive social environment in education sector to empower women and reduce gender inequities. The study emphasizes inclusive language and eliminating gender stereotypes to promote gender equality and women's empowerment.
Effect of Meditation on Elderly
Authors: Varghese Jayisamma , K J Lissy , Gayathiri N
Published: October 2023

Meditation has been used to help people feel at peace and in recent years, meditation has increased in popularity due to its scientifically-proven benefits. As we know the senior citizens as they advance in age, the health also gradually deteriorating. It is proven through various research studies that the elders can revitalise through a simple practice of Meditation. Various journals and articles to explore this fact through PubMed, Google scholar and other studies. Total 30 studies were shortlisted, from which 20 of them with proper methodology were reviewed and reported. All these studies proved that simple meditation has varies benefits that can improve the physical, mental, social and spiritual health and thus the elders can improve the quality of their life.

Keywords: Meditation, Elderly, quality of life
Dermatomyositis: A Review of Diagnosis and Classification Criteria
Authors: Julita K Putri Wayan
Published: October 2023

Dermatomyositis is an autoimmune disorder affecting skin and muscle and one of the subgroups of idiopathic inflammatory myopathy (IIM). Dermatomyositis is more common among women than men and it may occur in adults or children. This disease is also related to malignancy and internal organ involvement. However, around 20% of cases are present without muscle damage. The presence of myositis-specific autoantibodies may help in diagnosis and predict the prognosis of the disease. Early diagnosis of the disease is foremost required for appropriate management. Furthermore, validated diagnostic and classification criteria are important in the clinical setting and studies.

Keywords: autoimmune, classification criteria, dermatomyositis, diagnosis
Erasmus Syndrome: A Rare Case Report of Systemic Sclerosis with Silicosis and Progressive Massive Fibrosis
Authors: Singh Hargurdas , Kumar Singh Nishant
Published: October 2023

Erasmus Syndrome is a rare disorder that is characterized by the development of systemic sclerosis after significantly prolonged exposure to silica with or without silicosis. Systemic Sclerosis is a multisystem autoimmune disease with vascular changes, inflammation, and diffuse tissue fibrosis. We report a case of Erasmus syndrome in a 45-year-old male who worked in the marble industry. The patient presented with difficulty in breathing, skin tightening, joint pain, Raynaud’s phenomenon, microstomia, and progressive massive fibrosis.

Keywords: Erasmus Syndrome, Systemic Sclerosis, Silicosis, Progressive Massive Fibrosis
The Relationship Between Snacks Consumption, Knowledge, and Tooth Brushing Actions on Dental Caries and Debris Index in 5th Grade Students of Muhammadiyah Meruyung Elementary School, Depok
Authors: Mardiati Erni , Prabawanti Dewi Chandra , . Ulliana
Published: October 2023

Dental hygiene (debris index) and dental caries are common in school-age children, dental caries is damage to the hard tissues of the teeth caused by acids present in carbohydrates through the intermediary of microorganisms present in saliva. The purpose of the study was to relate knowledge, consumption of snacks and tooth brushing actions to dental caries and debris index in 5th grade students of SD Muhammadiyah Meruyung Depok. The type of research used was analytical observational with cross sectional design. The population in this study were students of SD Muhammadiyah Meruyung Depok with a total of 90 students in grade 5. The sample in this study was 90 students taken by total sampling. the instrument used was a questionnaire. Data analysis was carried out by univariate analysis, bivariate analysis (chi-square test) and multivariate analysis (logistic regression). The results showed that there was a significant relationship between knowledge of snack consumption, snack consumption habits and tooth brushing actions on the incidence of dental caries. There is a significant relationship between snack consumption, snack consumption habits and tooth brushing actions on the debris index in students of SD Muhammadiyah Meruyung Depok. Of the three independent variables, it is known that the snack consumption variable has a significant contribution to the occurrence of dental caries with a p-value = 0.007 <0.0, which means that respondents with poor snack consumption habits will be at risk of 96.539 times developing dental caries compared to respondents who consume good snacks, known as the 95% C.I. value for EXP (B) (1.049-15.374). Of the three independent variables, it is known that the variable of tooth brushing action has a significant contribution to the debris index score with a p-value = 0.000 <0.05, which means that respondents with poor tooth brushing action will have a risk of 543,054 suffering from debris index compared to respondents with good tooth brushing action, known 95% C.I. for EXP (B) (26,498-11129,274).

Keywords: Snack consumption, knowledge, action, dental caries, debris index