bluuebunny/crossref_metadata_2025 huggingface dataset:
A Study on the Administrative Penalty System: Penalty under Environmental Law
Authors:   Korean Public Land Law Association, Choi Chol-Ho
Published: August 2022

In Korea, the penalty system was first stipulated in the Monopoly Regulation and Fair Trade Act (the Monopoly Prohibition Act) in December 1980, but the definition of penalty is not immediately defined.
Penalties have been stipulated as necessary in individual laws such as the Antimonopoly Act, but the concept was stipulated as a general provision in the Framework Act on Administration, which takes effect on March 23, 2021. Penalties are imposed as sanctions on persons who violate their obligations under laws and regulations (Article 28, Paragraph 1 of the Framework Act on Administration), which is a monetary sanction.
According to the contents of Article 28 (1) of the Framework Act on Administration and Article 8 of the Antimonopoly Act and the aforementioned theory, fines are imposed as "administrative sanctions" to deprive illegal profits acquired due to violations of obligations under economic laws, not the type of punishment. Therefore, it is possible to combine fines and punishment.
Penalty has been introduced and implemented mainly in the field of economic law, but recently, legislation using the penalty system is expanding in the field of environmental law. In other words, if it violates the laws of the environmental law, it should be suspended, but instead of continuing the business without suspending the business due to the public interest of the business, the penalty system is used.
In this paper, the general theory of the penalty system as administrative sanctions is reviewed, and based on this, the contents, types, and legislative improvements of the penalty prescribed in the environmental law are considered. In other words, the government intends to investigate and analyze the fines stipulated in individual laws in the environment sector by type, subject to imposition, imposition and collection procedures, legislative improvement measures to secure the effectiveness of fines, and establish a system dedicated to fines and civil servants.
Relación entre la cuenta de Twitter @ascolcirugia y las publicaciones de la Revista Colombiana de Cirugía durante la pandemia
Authors: Villarreal Laura , Rodríguez Paulina , Moros-Martin David , Hernández Julián , Ariza Aníbal , Díaz-Castrillón Carlos
Published: August 2022

Introducción. Indicadores alternativos basados en la web 2.0 han tomado importancia para medir el impacto de la producción científica. Previamente se han demostrado correlaciones positivas entre indicadores tradicionales y alternativos. El objetivo de este trabajo fue evaluar la relación de estos indicadores en el campo de la cirugía de nuestro país.
Métodos. Análisis retrospectivo de las publicaciones de la Revista Colombiana de Cirugía y “tweets” de la cuenta @ascolcirugia entre marzo 2020 y julio 2021. Se evaluaron comparativamente los artículos con y sin publicación en la cuenta @ascolcirugia. Se determinó la correlación entre indicadores alternativos e indicadores tradicionales de las publicaciones de la revista.
Resultados. En total se revisaron 149 artículos y 780 “tweets”; tan sólo el 13,4 % (n=20) de los artículos tuvieron visibilidad en la cuenta @ascolcirugia, con una mediana de 2 “tweets” (RIQ 1-2) por artículo, siendo la mayoría de estos sobre temas de COVID-19 (85 % vs 10 %; p<0,001). Los artículos publicados en @ascolcirugia tuvieron una mayor mediana de descargas (220 vs 116; p<0,001) y citaciones (3,5 vs 0; p<0,001) en comparación con los que no fueron publicados.
Conclusión. El uso de las redes sociales tiene un efecto positivo en el número de lectores de la Revista Colombiana de Cirugía y el impacto académico de los autores. Aunque existe una buena correlación entre indicadores alternativos y tradicionales en el contexto nacional, la proporción de artículos de la Revista Colombiana de Cirugía publicados en la cuenta @ascolcirugia es baja.
La comunicación en el consentimiento informado
Authors: Pico-Camacho Andrea Juliana , Vega-Peña Neil Valentín
Published: August 2022

Introducción. El consentimiento informado es un elemento importante en la relación médico-paciente, que involucra la trasmisión de un mensaje. En este contexto, se describe la teoría de la comunicación implícita en un consentimiento informado, las barreras para una transmisión adecuada del mensaje, la responsabilidad en la comunicación y los requisitos para el logro de estos propósitos. El objetivo fue analizar de forma reflexiva los procesos de comunicación surtidos y necesarios durante su diligenciamiento, con algunas propuestas factibles de implementar. Discusión. El proceso comunicativo implica evaluar la calidad, el contexto, la intencionalidad, la pedagogía y la recepción-emisión del mensaje. La naturaleza de la actividad quirúrgica requiere el perfeccionamiento de la comunicación como una competencia necesaria en los cirujanos. Se señalan oportunidades de mejoramiento para una adecuada ejecución de esta habilidad no técnica, habitualmente no contemplada en la formación médica. Conclusiones. El consentimiento informado es un acto que trasciende a la transmisión de la información y es el resultado de un proceso complejo, que involucra habilidades comunicativas. Su efectividad se deriva de una toma de decisiones respaldada por el entendimiento claro de la situación y del procedimiento a efectuar. Existen puntos críticos durante su realización que podrían ser objeto de intervenciones futuras, desde esta perspectiva comunicativa.
Preload Stability of Modern Bolted Joints
Authors: Held Tobias , Peth Jens , Friedrich Christoph
Published: August 2022

The design of screw joints is very important for fastened components to ensure reliable transmission of mechanical or thermal loads between components. Suitable fastener selection and proper design are required for increasing product performance while reducing size, weight and cost ratios. A fastening system is basically characterized by component geometry, materials and tightening level. Robust clamping of components depends on time dependent clamp force, which can be represented by Bolt’s preload change. In any fastening system preload loss takes place. The contribution shows, why (seating, load plastification, creeping). Furthermore, the loss may not be too large to provide suitable behaviour over time. This means, a higher tightening preload cannot be utilized, if most of the advantage is compensated by preload loss. Important influences are clamped materials, tightening level (from assembly method) and type of thread engagement. For various combinations long time measurements of preload loss over time are shown. The paper shows also how the measurement is done. The outcome of all the combinations is that preload loss significantly exceeds the estimations of existing guidelines, e.g., VDI 2230. The reason is, that in time of development of the guidelines mainly steel components have been used and preloading was moderate. So the conclusion is to extend the calculation with a better and more flexible approach for today´s requirements. Overall, the contribution combines explaining mechanisms for preload loss, results from measurements for analysis as well as calculation for prediction in advance to extend guidelines.
The Interaction of Wind Velocity and Air Gap Width on the Thermal Comfort in Naturally Ventilated Buildings with Multiple Skin Facade
Authors: Yasa Enes
Published: August 2022

A Multiple (MSF) or Double Skin Facade (DSF) is a building envelope system. It has an external and internal layer that contains buffer space used for controlled windy conditions, ventilation and solar protection. Employing a multiple or double-skin facade for natural ventilation is not an innovative idea, but the background on this mechanism and the impacts of these environmental and designing factors on its performance are still unknown and critically needed. Therefore, with this study, the influences of the Multiple or Double Skin Facade with different width air gaps configurations, alongside the environmental factor on buoyant-driven natural ventilation, are discussed. Naturally ventilated MSFs are often very intriguing in terms of a microclimatic comfort, but an optimum design is crucial to enhance the microclimatic comfort and therefore the proper operation of the entire system. Especially, the development of the system is important when working in a hot climate. There is a significant lack of data within the current literature to demonstrate the complexity and challenges in designing large, naturally ventilated buildings. For these sorts of buildings, it is important to possess the tools to gauge a design’s predicted performance to realize successful natural ventilation concepts. However, with the utilization of glass, heat loss during the winter and solar gain during the summer will increase energy loads. At the same time, this will also negatively effect the microclimatic comfort. Through this study, both the effect of the utilization of multiple facades on indoor comfort conditions and thus the effects of distances at different distances from the facade on wind flow and therefore microclimatic comfort at the situation of the Multiple Skin Facades were investigated. This paper demonstrates through a sensitivity analysis, an optimal strategy for completing a CFD simulation of this special building envelope. This study also attempts to research a mechanically ventilated building with DSF configuration—a building in terms of indoor microclimatic thermal comfort. The aim of this study is to work out the effect of wind velocity and wind distribution on naturally ventilated buildings with DSF configuration, to work out if a DSF configuration will provide a far better microclimatic thermal comfort through natural ventilation. This study not only defines and analyzes the dimensional parameters of the air gap to maximize airflows, but also explores the importance of design decisions on system performance, such as the interaction between thermal mass and air gap distances and the building facade. Keywords: double skin facade, microclimatic thermal performance, airflow modelling, ındoor microclimatic thermal comfort, wind velocity, wind distribution, CFD, natural ventilation performance simulation
Analisis Good Corporate Governance pada Kinerja Keuangan Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2020
Authors: Destiana Nova , Sunarto Andang , Setiawan Adi
Published: August 2022

The purpose of this study was to determine whether the board of commissioners, board of directors and audit committee have an effect on financial performance as measured by using ROA. This type of research is quantitative descriptive. The data used in this study are Islamic commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The analysis technique used is panel data regression with the help of Eviews 10. The results of this study partially show that the board of commissioners and the audit committee have no effect on financial performance, while the board of directors has an influence on financial performance. Meanwhile, simultaneously the three variables, namely the board of commissioners, the board of directors and the audit committee jointly affect the financial performance of Islamic commercial banks listed on the Indonesian Stock Exchange (IDX).
Measuring the Effectiveness of Zakat Disbursement at Amil Zakat Institution Dewan Da’wah Utilizing Zakat Core Principle Approach
Authors: Bahri Efri Syamsul , Salamun Ade , Arif Zainal
Published: August 2022

Zakat accumulation inside Indonesia has shown significant growth, with an average of 25.71% in the previous five years (2015-2019). Zakat collection contributions came from Baznas, Baznas Province, Baznas Regency/City, including Amil Zakat Entity (LAZ), with the most significant contribution of LAZ reaching 56.79%. The LAZ Dewan Da’wah is one LAZ contributing to realising the zakat governance objectives. This study desires to measure the effectiveness of allocating Zakat, Infaq/Alms, and other religious, social funds at LAZ Dewan Da’wah. The effectiveness’ level was measured utilising the zakat core principle model in the allocation to collection ratio (ACR) directions. The research object used the LAZ Dewan Da’wah financial statements from 2015 to 2019. The results presentation, the allocation effectiveness at LAZ Dewan Da’wah for 2015-2019 reached 92% in the High-Effective type with an ACR value of ≥ 90 per cent. It displays that the LAZ Dewan Da’wah is on track. Thus, LAZ Dewan Da’wah has contributed to achieving the national zakat governance goals, namely, increasing zakat’s benefits to realise the welfare of mustahiq, including poverty alleviation
ANALISIS SHOE ASSY PENGELASAN SEAM WELDING TERHADAP HASIL BROKEN TEST, SHEARING TEST DAN VISUAL CRACK
Authors: Ekawati Fatimah Dian , Sadiana Riri
Published: August 2022

Salah satu jenis proses pengelasan yang banyak digunakan adalah pengelasan roll (Seam Welding) yaitu salah satu teknik pengelasan yang digunakan untuk menyambung dua plat. Penelitian ini merupakan analisis shoe assy pengelasan seam welding terhadap hasil broken test, shearing strength test, dan visual crack. Penelitian ini menggunakan material SPHC JIS G3131 dan SAPH 440. Penelitian ini bertujuan untuk mengetahui kekuatan dan ketangguhan pada Shoe assy hasil Seam Welding , mengetahui kekuatan dari shearing strength test, mengetahui adanya jenis crack pada hasil Seam Welding . Hasil Penelitian Broken Test dapat dilihat dengan visual, sedangkan Pengujian Shearing Strength Test didapat kan hasil yang berbeda beda di setiap welding, dan Visual Crack ada beberapa welding yang dilihat menggunakan microscope yaitu welding pertama, kelima dan ke enam. Dan jenis Crack pada pengelasan roll  yaitu Incompleted Fusion  (Land Of Fusion).
The Absence of Constitutional Court’s Decision Follow Up: Is it A Loss?
Authors: Soemarwi Vera Wheni S. , Wijaya Yeremia , Gunawan Arthuro Richie
Published: August 2022

The establishment of the Constitutional Court as the guardian of constitution that protects the citizens’ human rights gives hope for the implementation of “rule of law” principle. The Constitutional Court is expected to play a big role in upholding and protecting the citizens’ constitutional rights through each of its decisions. This expectation has become meaningless since Article 59 (2) of Law Number 8/2011 is declared to have no binding legal force by the Constitutional Court Decision Number 49/PUU-IX/2011. What are the impacts of the elimination of Article 59 (2) which has been formulated in Law Number 7/2020? This research is socio legal studies that uses secondary data that are collected through literature study. The elimination of Article 59 (2) in Law Number 7/2020 shows violation of the rule of law principles. In addition, the legislation products which are legitimized based on Law Number 7/2020 are unable to guarantee the citizens’ constitutional rights.
The Legitimacy Death Penalty Application of Certain Conditions in the Anti-Corruption Law
Authors: Pardosi Rodes Ober Adi Guna , Primawardani Yuliana
Published: August 2022

This article discusses the imposition of the death penalty as stipulated in article 2 paragraph (2) of the Corruption Eradication Law for perpetrators of criminal acts of corruption that are deemed to be detrimental to the State and can have a wide impact on the lives of many people. In this case, there are many pros and cons related to the imposition of the death penalty as stipulated in article 2 paragraph (2) of the Corruption Eradication Law, especially in the sentence “Certain conditions” in that article which are related to the corruption of social assistance funds for handling Covid-19. Apart from that, this article is also considered to be against the Government’s obligations in the effort to respect, protect and fulfill human rights. This article concludes that this article cannot fulfill the juridical aspect of prosecuting corruption actors because it is not included in the requirements of “certain conditions” and is also considered unconstitutional because it is not in accordance with the constitution, which provides protection for a person’s right to life. The imposition of the death penalty has also been proven to be inappropriately used in eradicating corruption, as seen in the 2019 Corruption Perception Index.
The Proposal of Constitutional Complaint for the Indonesian Constitutional Court
Authors: Lailam Tanto , Anggia Putri , Irwansyah Irwansyah
Published: August 2022

The research focuses on the proposal of a Constitutional Complaint for the Indonesian Constitutional Court. The background causes of the constitutional weakness to protection and fulfilment of constitutional rights, especially the absence of a Constitutional Complaint mechanism. Research methods used normative legal research methods with statutory, analytical, and case approaches. The study results show that legal thinking, including an embodiment of the values of constitutionalism in the rule of law of Pancasila, complements a checks and balances system, the basis for protecting fundamental rights, and aims to realize good governance. There are several steps/ methods to giving this authority, amendments to the 1945 Constitution, non-original interpretations, and revision of the Constitutional Court Act. Several objects of dispute are the Court’s verdict, the problems of interpreting the 1945 Constitution and law by a state official, People Consultative Assembly decisions, and others.
The epidemiology of occupational interstitial lung diseases in Russia
Authors: Bukhtiyarov Igor V. , Orlova Galina P. , Andreenko Oleg N. , Zemlyakova Svetlana S.
Published: August 2022

Introduction. Occupational interstitial lung diseases (ILD) include exogenous allergic alveolitis (EAA), exogenous toxic alveolitis (ETA), pneumoconiosis. The scientists have established the fact of exposure to external factors in 35% of patients with ILD. We have confirmed the association of the disease with the profession in 10% of cases. The study aims to assess the prevalence and clarify the reasons for the unsatisfactory diagnosis of occupational diseases (ILD) in Russia. Materials and methods. The researchers have conducted the analysis of officially registered occupational morbidity in the Russian Federation and the North-Western Federal District (NWFD) for 2018-2020 and the study of the effectiveness of the examination of the connection of the disease with the profession in case of suspected occupational disease in 121 patients with an established diagnosis of EAA. Results. We have established that among the occupational diseases ILD first identified in the Russian Federation in 2020, pneumoconiosis occupied the leading place - 92.7%, of which a third of cases (34.6%) were silicosis. Coniotuberculosis was in 0.8% of cases, EAA - in 6% of cases, while in 9 patients (4%) the diagnosis was as "EAA", and in 5 patients (2%) - as "Hypersensitive pneumonitis". Toxic pneumosclerosis was 0.4%. In the NWFD, experts have registered all occupational diseases of the respiratory system: ILD - 18.5% (2018), 8.6% (2019), in 20.4% of cases (2020), of which pneumoconiosis took the leading place. There were only 3 cases of exogenous alveolitis. The researchers have analyzed the reasons of insufficient registration of professional exogenous alveolites. The low detectability of professional exogenous alveolitis is due to both the insufficient commitment of patients to the establishment of an occupational disease, and the poor quality of periodic medical examinations of employees due to the concealment of complaints by patients, the use of low-informative fluorography, incorrect interpretation of the results of the examination. Conclusion. Thus, among occupational ILDs, pneumoconiosis was on the leading position. Incomplete registration of cases of occupational exogenous alveolitis is due to insufficient diagnosis, terminological inconsistency in the designation of EAA and ETA, inadequate coding of ETA from exposure of industrial chemical factors. Ethics. This study did not require the conclusion of the Ethics committee.
The influence of underwater work on the functions of attention, thinking, fine muscle coordination and subjective assessment of the state of the body of divers
Authors: Zverev Dmitriy P. , Klenkov Ilyas R. , Myasnikov Aleksey A. , Fateev Ivan V. , Bychkov Sergey A. , Mavrenkov Eduard M. , Vetryakov Oleg V. , Minnullin Timur I.
Published: August 2022

Introduction. Currently, there is an increasing need for the study and development of the World Ocean, including for the purpose of laying deep-water pipelines, searching for new sources of minerals, etc. The performance of special tasks by divers at great depths has its own characteristics. The high cost of error, harmful working conditions - all this dictate the need for continuous receipt and analysis of scientific material on the preservation and promotion of health, ensuring their longevity, as well as the adaptation of divers to the nature and conditions of professional activity in order to prevent the occurrence of errors. The study aims to explore the functions of attention and thinking of a person, his fine muscular coordination and subjective assessment of the state of the body of divers, as elements of the functional state of the body, when working underwater. Materials and methods. We examined 18 divers, divided into two groups: the first - ten people made daily descents to a depth of 18 m, the second group - eight people dived to a depth of 56 m. Before and after diving, the divers underwent a psychophysiological examination to assess the function of attention (the method of the correction test with Landolt rings), the function of thinking (the method of the arithmetic test "addition in mind"), fine muscle coordination (the method of macrography) and subjective assessment of the state (the SAN questionnaire (state of health - activity-mood)). Results. During diving operations, there was a decrease in subjective self-assessment of the state of the body (SAN test), an increase in the number of errors (correction test with Landolt rings - attention function) and the values of the height index of numbers (macrography technique - fine muscle coordination), a decrease in the speed of thinking depending on the depth, the multiplicity of diving descents, as well as the dive itself (regardless from depth and multiplicity) on the functional state of divers. There were most pronounced changes during prolonged work (3-5 days or more) and when diving to a depth of 56 m. Conclusion. The dynamics of objective indicators and subjective assessment of the state of the body indicates that with an increase in the depth of immersion (from 18 to 56 m), the multiplicity of diving descents (daily immersion for 5 days) and the dive itself, the self-esteem of the state, the speed of thinking, attention, fine muscle coordination decreases. Ethics. The study was conducted in compliance with the Ethical principles of conducting medical research with human participation as a subject, set out in the Helsinki Declaration of the World Medical Association.
Characteristics of generated aerosol suspensions-complexes at traditional and modernized aluminum electrolysis technologies
Authors: Shayakhmetov Salim F. , Rukavishnikov Victor S. , Lisetskaya Lyudmila G. , Merinov Alexey V.
Published: August 2022

Introduction. Assessment of occupational risk and mechanisms of workers' health disorders due to exposure to complex aerosol suspensions determines the need for in-depth study of the physicochemical properties of dust particles in the air. The study aim was the assessment of the dispersion and chemical composition of complex aerosol suspensions affecting workers in traditional and modernized aluminum production technologies. Materials and methods. The monitoring of air pollution of the working area with soluble and insoluble fluorides, aluminum trioxide aerosols was carried out using standard analysis methods, the dispersed and chemical composition of aerosol suspensions was studied using scanning electron microscopy and energy dispersive X-ray microanalysis. Results. The highest average shift concentration of fluorides, exceeding the occupational exposure limit by 4.7-12.5 times, are observed in the working area of professions serving electrolyzers and anodes, with a predominance of insoluble fluorides over soluble ones. Cases of exceeding the occupational exposure limit of aluminum trioxide by 1.9-2.6 times were noted. Dust suspended in the air of the working area consists of highly and ultradispersed aerosol mixtures of various chemical nature, including particles of the nanoscale range, impurities of heavy metals and toxic compounds. Highly dispersed dust particles, mainly alumina and fluorocarbon compounds, dominated in the air of workshops with traditional aluminum electrolysis technology, while micro- and nanoparticles, consisting mainly of cryolite and a mixture of aluminum fluoride with alumina, dominated in the modernized one. Conclusion. The exposure of complex multicomponent aerosol mixtures of aluminum production can pose a danger to the health of workers, which requires an in-depth analysis of the chemical and dispersed composition of aerosols when assessing the exposure of the dust factor and improving the complexes of preventive measures to prevent the development of diseases.
Magnetic fields in the workplace during the operation of contact spot welding installations
Authors: Nikitina Valentina N. , Kalinina Nina I. , Lyashko Galina G. , Dubrovskaya Ekaterina N. , Plekhanov Vladimir P.
Published: August 2022

Contact welding is one of the most common types of welding. According to the technological method of obtaining joints, contact welding can be spot, relief, butt, suture. Spot contact welding a high productivity. Specialists use spot welding more often than other types of welding. The formation of permanent joints of materials occurs as a result of electric heating and deformation during compression. Workers warm up the products with pulses of alternating, direct or unipolar current of industrial frequency 50 Hz. Researchers have registered adverse factors at the welder's workplace that have an impact on health. These are high temperature, splashes and metal vapors, pulsed magnetic fields (PMF) of industrial frequency 50 Hz. The study aims to explore the levels of pulsed magnetic fields of industrial frequency of 50 Hz at workplaces during the operation of contact spot welding installations. The study included the study of the technology of contact spot welding, instrumental measurements and hygienic assessment of the levels of PMF of the industrial frequency of 50 Hz at the welders' workplaces during the operation of equipment in normal mode. Specialists have performed instrumental measurements of PMF levels with a TP2-2U milliteslameter during operation of three models of semi-automatic welding machines based on spot welding installations. The researchers recalculated the measured levels of magnetic field induction to the maximum operating current (Imax) possible during the technological process. Instrumental measurements showed that the magnetic field strength at the welders' workplaces depended on the type of installation, the distance from the radiation source, the localization of exposure, and welding of specific products. Experts registered the highest levels of magnetic fields in the arm area from 1096.0 to 5512.0 A/m. At the maximum operating current, the magnetic field strength can reach 13 678.0-11 024.0 A/m. The study showed that the intensity of pulsed magnetic fields of industrial frequency 50 Hz in the workplace can exceed the maximum permissible levels. To protect workers, it is necessary to limit the time of exposure to magnetic fields. Limitations. The studies are preliminary in nature and have limitations on the scope of the study.
Pengaruh Manajemen Laba, Leverage Dan Fasilitas Penurunan Tarif Pajak Penghasilan Terhadap Penghindaran Pajak
Authors: Octavia Thalia Renata , Sari Dian Purnama
Published: August 2022

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh manajemen laba, leverage serta fasilitas penurunan tarif pajak penghasilan yang digunakan oleh perusahaan-perusahaan masuk bursa yang memenuhi kriteria dan persyaratan-persyaratan tertentu terhadap penghindaran pajak.  Populasi yang digunakan dalam penelitian ini merupakan seluruh perusahaan manufaktur yang tercatat dalam Bursa Efek Indonesia (BEI) di tahun 2019 serta 2020. Jumlah sampel yang digunakan dalam penelitian ini  disaring terlebih dahulu menggunakan teknik purposive sampling dan mendapati hasil bahwa 190 perusahaan dapat diamati dalam penelitian ini. Teknik analisis yang dipakai dalam penelitian ini adalah analiss data regresi linear berganda. Data diolah menggunakan software SPSS versi 20. Hasil dari analisis ditemukan bahwa manajemen laba memiliki pengaruh negatif terhadap penghindaran pajak, leverage yang dihitung menggunakan rasio utang banding modal tidak berpengaruh terhadap penghindaran pajak serta fasilitas tarif penurunan pajak penghasilan memiliki pengaruh positif terhadap penghindaran pajak.  Penelitian ini menunjukkan bahwa manajemen laba dan fasilitas penurunan tarif pajak penghasilan badan memiliki pengaruh terhadap keputusan manajemen dalam melakukan penghindaran pajak. Leverage dinilai tidak memberikan pengaruh terhadap keputusan manajemen dalam melakukan penghindaran pajak karena penggunaan utang sebagai salah satu sumber pendanaan perusahaan tidak semata-mata digunakan hanya untuk meminimalisir pajak yang akan dibayarkan saja tapi lebih kepada kebutuhan suatu perusahaan untuk mendanai kegiatan operasionalnya.
Discourses And Institutions In Tax Policy And Fiscal Sustainability: Evidence From Indonesia
Authors: Nugraha Nur Arif , Darono Agung
Published: August 2022

This research contends fiscal policy and the achievement of fiscal sustainability as institutions coming from texts and discourses that account for it. Applying an interpretive policy analysis approach, we reveal how various discourses of tax policy and the achievement of fiscal sustainability dialectics. This study highlights some series of text-discourse-institution that explains the interplay between fiscal policy and the achievement of fiscal sustainability so that they become as main part of Indonesian public finance management. This paper finds that tax policy as an institution associates with the realization of fiscal sustainability is to increase the tax ratio while keep maintaining a self-assessment system. That is, the achievement of fiscal sustainability requires that tax policy can support (especially) to finance government expenditures. The study revealed that the contemporary tax policy as an institution, exists influenced by following discourses: (1) tax compliance strategy and taxing the hard-to-tax; (2) efforts to facilitate the strengthening of tax administration; (3) the establishment of information database as a tool to examine the compliance of taxpayers; (4) the division of taxing authority between central and local governments.
Authors: Anggraeni Lilis Putri , Suhara Djenal , Rochmah Tengku Sitti
Published: August 2022

Memberikan pelayanan bagi setiap lembaga perbankan merupakan kegiatan yang rutin dilakukan setiap harinya. Hal ini membuktikan bahwa kualitas pelayanan yang diberikan oleh setiap lembaga perbankan menjadi harus diperhatikan demi tercapainya kepuasan pelanggan. Orang yang terlibat secara langsung dalam kepuasan pelanggan yaitu petugas Customer Sevice. Petugas Customer Sevice berperan dalam meningkatkan kepuasan pelanggan demi mempertahankan kesetiaan mereka. Lembaga perbankan membutuhkan sumber daya manusia (SDM) yang profesional untuk memungkinkan pelaksanaan service excellence dengan baik. Maka dari itu, setiap petugas Customer Sevice harus dibekali dengan kemampuan dan pengetahuan mengenai service excellence yang memadai. Selain kemampuan dan pengetahuan yang memadai, hal penting lain dalam pelaksanaan service excellence yang berkaitan adalah komunikasi. Seorang Customer Sevice harus paham betul bagaimana cara komunikasi interpersonal dengan baik sebagaimana mestinya. Bank Rakyat Indonesia atau BRI merupakan salah satu bank terbesar di Indonesia dengan visi menjadikan bank komersial terkemuka yang selalu mengutamakan kepuasan nasabah yang sangat memperhatikan service excellence. Lokasi penelitian di Bank Rakyat Indonesia Kantor Cabang Bandung Martadinata. Objek penelitian dalam penelitian ini adalah pelayanan yang dilakukan oleh petugas Customer Sevice kepada nasabah dengan implementasi service excellence. Dari hasil penelitian dapat disimpulkan bahwa adanya kenaikan dan penurunan jumlah nasabah yang menggunakan jasa Customer Service. Hal ini menjadi pertimbangan penulis untuk meneliti bagaimana penerapan pelayanan prima kepada nasabah di bank tersebut dengan dimensi kualitas pelayanan. Walaupun sebagian pelayanan dirasakan belum memuaskan.
Geo-Appraisal of groundwater resource for sustainable exploitation and management in Ibulesoro, Southwestern Nigeria
Authors: FALOWO Olumuyiwa , DARAMOLA Abayomi Solomon
Published: August 2022

Groundwater exploitation requires better understanding of the resource availability and quality/vulnerability. Geophysical techniques, pumping test, hydraulic measurement, borehole logging and quality test analysis have been used in Ibulesoro, southwestern Nigeria, to understanding the hydrogeological system in terms of groundwater availability, aquifer delineation, and evaluate the groundwater physico-chemical and biological contents. The study utilized multi-criteria evaluation techniques (GWPIV) to assess the overall aquifer potential/vulnerability. The geology of the area comprises granite, migmatite, migmatite gneiss, biotitic granite, and gneiss. The main water-bearing unit was the weathered layer and fractured basement, which are usually unconfined aquifer. The hydraulic conductivity and formation factor is related by y = 0.239e0.0519x with correlation coefficient of 0.0961. The average hydraulic conductivity and transmissivity are 0.52 m/d and 5.78 m2/d respectively. The hydrogeological parameters viability increases southwardly, just as groundwater movement/flow is due south. The average thickness of the weathered layer and overburden are 8.6 m and 16.1 m respectively, with dominant resistivity in the range of 80 – 200 ohm-m. The best drilling points (migmatite/gneiss geologic units) are where the fractured basement underlies the weathered layer which most not necessarily exceed 30 - 35 m. The average depth to basement rock is 16.1 m. The obtained GWPIV varied from 1.12 to 1.71, with an average of 1.30 suggesting low potential but good for drinking and irrigation uses in its present state, however highly vulnerability to contamination, as the vadose zone thickness (5.68 m avg.), AVI (0.57 avg.), and LC (0.0818 mhos avg.) all point to the low protective capability. The water types is mixed Ca-Mg-Cl. The mechanism controlling the groundwater quality falls in the mixed zone, which indicates contribution from soil/rock-water interaction, precipitation, and evaporation; while carbonic weathering is more active than the silicate weathering process.
Introduction to Bayesian Mindsponge Framework analytics: An innovative method for social and psychological research
Authors: Nguyen Minh-Hoang , La Viet-Phuong , Le Tam-Tri , Vuong Quan-Hoang
Published: August 2022

The paper introduces Bayesian Mindsponge Framework (BMF) analytics, a new analytical tool for investigating socio, psychological, and behavioral phenomena. The strengths of this method derive from the combination of the mindsponge mechanism's conceptual formulation power and Bayesian analysis's inferential advantages. The BMF-based research procedure includes six main steps, in which the mindsponge-based conceptualization and model construction is the key step that makes the method unique. Therefore, we elaborate on the fundamental components and functions of the mindsponge mechanism and summarize them into five memorable principles so that other researchers can capitalize directly. An exemplary analysis was performed using a dataset of 3071 Vietnamese entrepreneurs’ decisiveness and perceptions of the likelihood of success/continuity to validate the method.• The paper provides five strong points of BMF analytics, originating from the good match between the mindsponge mechanism and Bayesian inference.• The paper also provides a step-by-step procedure for conducting BMF-based research.• The mindsponge mechanism's basic components and functions are elaborated and summarized into five core principles that can be applied directly for research conceptualization and model construction.
A brighter vision of the potential of open science for benefiting practice: A ManyOrgs Proposal
Authors: Castille Christopher Michael , O'Boyle Ernest , Köhler Tine
Published: August 2022

Guzzo et al. (2022), in their focal article express concerns that rewarding open science practices, particularly in scholarly publishing, may harm the practical relevance of our research. They go on to urge greater reliance on conceptual replication over direct or exact replication to verify claims in our field. Although we concur with the majority of their recommendations, their prescriptions nevertheless do not fully address the deeper issue of publication and outcome reporting bias traceable to insufficient resources. Other sciences have effectively addressed this resource problem via crowdsourcing, large-scale collaborations, and multi-site replication (both conceptual and direct). Such initiatives are a pragmatic, if challenging to implement, solution to problems that face many areas of science such as ours (e.g., ensuring sufficient statistical power, assessing the generalizability and replicability of effects, spurring the uptake of open science practices, promoting diversity and inclusivity). Here, we propose that IO psychologists create such an initiative that primarily services practice. We tentatively call this initiative ‘ManyOrgs’. We also clarify how this open science initiative complements Guzzo et al.
Plant Breeding Biomolecular Classification in Quantum Bayesianism (QBism) Physics-Informed Neural Network Architecture
Authors: Perry Karriem , Keary Barbara
Published: August 2022

In this brief communication, biomolecular plant breeding multi-classification inference is discussed when leveraging the advantages of Physics-informed Neural Network (PiNN) architecture. Albeit, the expected utility of Partial Differential Equation (PDE) inspired neural networks resides in its performance under limited data availability; a variety of neural network configurations result from PDE inspired machine learning models. Having less emphasis on the theoretical outcomes of the PiNN while paying particular attention to the performance of the model prior to convergence. Biotechnology stands to experience myriad benefits as both plant science and machine learning evolve and cross-pollinate.
Unified theoretical framework for mixing state of black carbon
Authors: Wang Jiandong , Wang Jiaping , Cai Runlong , Liu Chao , Jiang Jingkun , Nie Wei , Wang Jinbo , Moteki Nobuhiro , Zaveri Rahul , Huang Xin , Ma Nan , Chen Ganzhen , Wang Zilin , Jin Yuzhi , Cai Jing , Zhang Yuxuan , Chi Xuguang , Holanda Bruna , Xing Jia , Liu Tengyu , Qi Ximeng , Wang Qiaoqiao , Christopher Pöhlker , Su Hang , Cheng Yafang , Wang Shuxiao , Hao Jiming , Andreae Meinrat , Ding Aijun
Published: August 2022

Black carbon (BC) plays an important role in the climate system due to its strong warming effect, yet the magnitude of this effect is highly uncertain due to the complex mixing state of aerosols. Here we build a unified theoretical framework to describe BC’s mixing states, linking dynamic processes to BC coating thickness distribution, and show its self-similarity for sites in diverse environments. The size distribution of BC-containing particles is found to follow an exponential pattern and is independent of BC core size. A mixing state module is established based on this finding and successfully applied in global and regional models, which increases the accuracy of aerosol climate effect estimations. Our theoretical framework can bridge the gap between observation and model simulation in both mixing state description and light absorption quantification.
Practical sampling criteria for using delta channel width to estimate paleodischarge in the rock record
Authors: Prasojo Octria , van Yperen Anna , Hoey Trevor , Owen Amanda , Williams Richard
Published: August 2022

Quantifying paleodischarge from geological field observations have been for decades, and remains, a key research challenge. Several paleodischarge scaling relationships have been developed for fluvial environments, such as BQART, Fulcrum and regional hydraulic geometry or for river deltas by precluding the role of wave and tide. In deltas where marine (wave, tide) energy causes bidirectional flow, the available paleodischarge scaling relationships are not applicable. Here, the spatial variability of distributary channel widths from a database of 114 global modern river deltas is assessed to understand the limit of marine influence on distributary channel widths. Compiling 4459 distributary channel width measurements enables improvements to distributary channel width-discharge scaling relationships specifically for river-, tide- and wave-dominated deltas. By bootstrapping the channel widths measured from modern deltas, the minimum number of width measurements needed to apply width-discharge scaling relationships to ancient deltaic deposits is estimated as 3 and 30 for upstream and downstream river-dominated deltas, consecutively, 6 for upstream part of tide-dominated deltas and 4 for wave-dominated deltas. This estimate will guide sedimentologists who often have limited numbers of distributary channel widths exposed in the rock record. Statistically significant width-discharge scaling relationships are derived for river- and wave-dominated deltas, with no significant relationships identified for tide-dominated deltas. To test the reliability of these improved width-discharge scaling relationships in the rock record, paleodischarges were estimated for the well-studied Cretaceous lower Mesa Rica Formation, USA. Comparison of these results with the more complex Fulcrum method suggests that these new scaling relationships are accurate. Hence these scaling relationships obtained from modern deltas can be applied to the rock record, and this approach requires less, and easier to measure, data inputs than previously published methods.
Autonomous Passage Planning for a Polar Vessel
Authors: Smith Jonathan , Hall Samuel , Coombs George , Byrne James , Thorne Michael , Brearley Alexander , Long Derek , Meredith Michael , Fox Maria
Published: August 2022

We introduce a method for long-distance maritime route planning in polar regions, taking into account complex changing environmental conditions. The method allows the construction of optimised routes, describing the three main stages of the process: discrete modelling of the environmental conditions using a non-uniform mesh, the construction of mesh-optimal paths, and path smoothing. In order to account for different vehicle properties we construct a series of data driven functions that can be applied to the environmental mesh to determine the speed limitations and fuel requirements for a given vessel and mesh cell, representing these quantities graphically and geospatially. In describing our results, we demonstrate an example use case for route planning for the polar research ship the RRS Sir David Attenborough (SDA), accounting for ice-performance characteristics and validating the spatial-temporal route construction in the region of the Weddell Sea, Antarctica. We demonstrate the versatility of this route construction method by demonstrating that routes change depending on the seasonal sea ice variability, differences in the route-planning objective functions used, and the presence of other environmental conditions such as currents. To demonstrate the generality of our approach, we present examples in the Arctic Ocean and the Baltic Sea. The techniques outlined in this manuscript are generic and can therefore be applied to vessels with different characteristics. Our approach can have considerable utility beyond just a single vessel planning procedure, and we outline how this workflow is applicable to a wider community, e.g. commercial and passenger shipping.
Generation of Reproducible Model Freshwater Particulate Matter Analogues to Study the Interaction with Particulate Contaminants.
Authors: Walch Helene , Praetorius Antonia , von der Kammer Frank , Hofmann Thilo
Published: August 2022

Aquatic fate models and risk assessment require experimental information on the potential of contaminants to interact with riverine suspended particulate matter (SPM). While for dissolved contaminants partition or sorption coefficients are used, the underlying assumption of chemical equilibrium is invalid for particulate contaminants, such as engineered nanomaterials, incidental nanoparticles, micro- or nanoplastics. Their interactions with SPM are governed by physicochemical forces between contaminant-particle and SPM surfaces. The availability of a standard SPM material is thus highly relevant for the development of reproducible test systems to evaluate the fate of particulate contaminants in aquatic systems. Finding suitable SPM analogues, however, is challenging considering the complex composition of natural SPM, which features floc-like structures comprising minerals and organic components from the molecular to the microorganism level. Complex composition comes with a heterogeneity in physicochemical surface properties, that cannot be neglected. We developed a procedure to generate SPM analogue flocs from components selected to represent the most abundant and crucial constituents of natural riverine SPM, and the process-relevant SPM surface characteristics regarding interactions with particulate contaminants. Four components, i.e., illite, hematite, quartz and tryptophan, combined at environmentally realistic mass-ratios, were associated to complex flocs. Flocculation was reproducible regarding floc size and fractal dimension, and multiple tests on floc resilience towards physical impacts (agitation, sedimentation-storage-resuspension, dilution) and hydrochemical changes (pH, electrolytes, dissolved organic matter concentration) confirmed their robustness. These reproducible, ready-to-use SPM analogue flocs will strongly support future research on emerging particulate contaminants.
Do “no added sugar” labels impact sugar content estimation and healthiness perception? An experimental online study
Authors: Ehrecke Olivia , David Anna-Lena , purnhagen kai , König Laura M
Published: August 2022

Nutritional labelling aims to promote informed food choices by providing information about the nutrients and health-related qualities of a product. Interestingly, despite of the lack of data, such claims are subject to heavy regulation in the EU. Studies on the impact of nutrition and health labelling are hence urgently needed. This study investigated the impact of the “no added sugar” label on perceived healthiness and estimated sugar content. In a pre-registered online experiment, 469 participants were randomly assigned to viewing eleven food products either with or without the “no added sugar” label. Participants rated the healthiness and estimated the sugar content of each product. Independent samples t-tests revealed small and mostly non-significant differences between conditions for both perceived healthiness and estimated sugar content. “No added sugar” labels seem to only have very small effects on consumers’ product perceptions, suggesting that they might play a minor role in guiding food choices. Furthermore, their effectiveness is largely unaffected by consumers’ nutritional knowledge or their shopping responsibility for others. This study is hence a first indication that some regulation of sugar claims, at least when it comes to food choices, is not justified.