bluuebunny/crossref_metadata_2025 huggingface dataset:
THE ROLE AND VALUE OF SALARY TAXES AND INSURANCE CONTRIBUTIONS IN THE BUDGET REVENUES AND PENSION FUND OF THE RUSSIAN FEDERATION (THE SOCIAL FUND)
Authors:   Chuvash State University named after I. N. Ulyanov, Cheboksary, Russia, Зотиков Н. З.
Published: May 2023

The taxes paid by citizens are highly valuable in social and economic aspect, as the state generates budget revenues at various levels and regulates the citizens’ incomes to balance the income differrence between various groups of the population using taxation. Taxes from an individual’s revenues and insurance contributions, which are not considered taxes, are differentiated as “salary” taxes and fees. In addition, the first ones are paid from the salary (revenue) of an employee, while insurance contributions are added to an employee’s salary. Since 2001, following the adoption of Chapter 23 “Tax on the individuals’ income” of the Tax Code of the Russian Federation, a schedule form of income tax came in force: an appropriate tax rate applies to various types of income, and a flat scale of taxation with tax deductions is used for wages. Since January 1, 2010, a single social tax has been replaced with insurance premiums, which are assessed at a higher rate than that of the single social tax (using regression for pension insurance contributions). The study aims to analyze the dynamics of the population’s monetary incomes, the tax role on an individual’s income in the revenues of the consolidated budgets of the subjects of the Russian Federation, and the insurance contributions in the Pension Fund income (the Social Fund of Russia since 2023). It is determined that flat scale taxation has led to a weakening of the regulatory and incentive-based function of the tax and a sharp differentiation of the population by income level. The replacement of the single social tax with insurance contributions did not solve the problem of pension provision, low wages result in low pension payments. The article substantiates the need for introducing an effective progressive scale in order to calculate taxes on the income of individuals, and to revise the regressive scale in the assessment of insurance contributions.
CRIMINOLOGICAL PROFILE OF THE MEDICAL PERSONNEL WHO HAVE COMMITTED CORRUPTION-RELATED OFFENSES
Authors:   Surgut State University, Surgut, Russia, Зорькина А. А.
Published: May 2023

The article investigates corruption-related offenses in Russia's healthcare system today. It has been established that more than half of the convicted medical personnel committed crimes for obvious self-interest. The study looks into the social and demographic, moral and psychological features of a medical officer’s criminological profile who has committed a corruption offense. The majority of cases of medical officers committing corruption offenses demonstrated little to no guilty plea or confession of the act itself, but not of its criminal nature. The article identifies the criminological profile of a medical officer who is capable of committing corruption-related offenses.
ONSHORING OF FOREIGN IT COMPANIES IN THE RUSSIAN FEDERATION: CERTAIN LEGAL ISSUES
Authors:   Surgut State University, Surgut, Russia, Усольцева Н. А.
Published: May 2023

The subject of the article is the institution of onshoring of foreign IT companies that is adopted by law in the Russian Federation. The study aims to identify the conditions for forced onshoring of foreign IT companies, coercion measures, and application features. Legislative models of onshoring are analyzed, as are the possibilities of digital residency. The study assesses an implemented model of onshoring, determines the conditions of its application and coercion measures, and identifies potential risks and threats associated with the onshoring of foreign IT companies. Current issues of voluntary and forced onshoring, objectives solved through the institution of onshoring, and possibilities of applying such and similar tools in the Russian Federation are studied. The necessity to develop legal regulations providing full execution of the onshore law is substantiated.
Factors Affecting the Performance of Sederhana Restaurant Employees in Bekasi
Authors: Cahaya Yohanes Ferry , Fitrimady Nadya , Winarti Ch. Endah , Erasashanti Annathasia Puji
Published: May 2023

With this intense competition in the culinary industry which forces various culinary companies to continue to improve the performance of their employees, including PT. Sederhana Abadanmitra. This study has purpose to identify and investigate further towards the factors which affecting the performance of Sederhana Restaurant employees that located in Bekasi area. These research objects were 3 restaurants of Sederhana which located in Bekasi such as Sederhana restaurant at Bekasi town Square, Sederhana Restaurant at Harapan Indah and Sederhana Restaurant at Caman with total respondents of 96 people who were employees of these three restaurants. SEM-PLS used as a tool in analyzed the data which capable to evaluated the outer and inner models. The results from this research shows 1) leadership style has insignificantly positive effect on employee performance 2) work environment has significantly positive effect on employee performance and 3) work motivation has significantly positive effect on employee performance.
The The impact of credit relaxation policies on sustainability performance of MSMEs
Authors: Supriyadi Lili , Supriyono  , Arian Hanifah Rizqy
Published: May 2023

This research should explore the mechanisms through which credit relaxation policies influence sustainability performance and the conditions under which these policies are most effective during the pandemic covid-19, the most crisis MSMEs are Facing. This research is very urgent for elevate government policy with continuous improvement, especially for credit relxation policy. This research focuses on the impact of credit relaxation policies on the sustainability performance of MSMEs. Data analysis of 123 respondents was conducted using smart-PLS03 software. Research results show that the cost relaxation program, directly and indirectly, affects SMEs'SMEs' sustainability performance. Furthermore, various relaxation programs significantly affect SMEs' sustainability performance and have the highest contribution. The finding of the credit relaxation policy positively influences the sustainability performance of MSMEs in Indonesia, especially in the Jabodetabek area. This means that the better the credit relaxation policy set by the government during the pandemic, the more sustainable performance of MSMEs, especially in Indonesia, can be encouraged.
The effect of incentives, work motivation and job satisfaction on the employee performance of the Air Hangat Barat District office at Kerinci Regency
Authors: Helia Suhelmi , Bibendri Bibendri , Supriawan Jerry , Yanti Asrina
Published: May 2023

This study aims to see the effect of (1) Incentives on the performance of employees of the Air Hangat Barat district Office, Kerinci Regency (2) Work motivation on the performance of employees of the Air Hangat Barat District Office, Kerinci Regency (3) Job satisfaction on the performance of employees of the Air Hangat Barat District Office ,Kerinci Regency   (4)  Incentives, work motivation and job satisfaction together affect the performance of employees of  the Air Hangat Barat District Office. The sampling method used for this study was total sampling with a sample of 30 people. Data analysis was carried out using SPSS (Statistical Program for Social Science). The results of this study show that (1) Incentives have a significant positive influence on the performance of employees of the Air Hangat Barat District Office, Kerinci Regency (2)  Work motivation has a positive influence on the  performance of employees of  the Air Hangat Barat District Office,  Kerinci Regency (3)  Job satisfaction  have a positive influence on the performance of employees of the Air Hangat Barat District Office of Kerinci Regency (4) Incentives, work motivation and job satisfaction together have a positive effect on the performance of employees of the Air Hangat Barat District Office of Kerinci Regency.
Financial perfomance before and during the covid 19 pandemic on Indonesia soe Banking
Authors: Nortuah  , Paranita Ekayana Sangkasari
Published: May 2023

The purpose of this study was to analyze the financial performance of Indonesian State-Owned-Enterprise in banking sector before and during the Covid-19 pandemic. So far, state-owned banks have had superior financial performance, but the economic slowdown during the COVID-19 pandemic has hit their performance hard. Secondary data used in this study are collecting from each bank financial report. Financial performance analysis conducted towards Cash Acquisiton Ratio, Non Performing Loan, Loan to Deposit Ratio, and Return On Assets. Then each ratio is compared with the composite banking index. Furthermore, statistical descriptive analysis and paired sample t-test complete the data analysis. This study concludes that there are significant differences in state-owned banking financial performance before and during the Covid-19 pandemic, especially in the decline in Non Performing Loan.
The effect of sales promotion and service innovation toward ovo customer loyalty
Authors: Tarmidi Didi , Pratiwi Suci Rahmina
Published: May 2023

This study aims to see however the outline of sales promotion, service innovation, and customer loyalty, furthermore, as determine how the influence of sales promotion and service innovation on customer loyalty. The factors tested during this study are sales promotion and service innovation as independent variables, whereas customer loyalty could be a dependent variable. The analysis ways utilized in this study are descriptive and verification methods. The population in this study were those that used OVO services. The sampling technique used in this study is non-probability sampling and also the quantity of sample in this study is calculated by Bernoulli's formula so that the full variety is a hundred respondents. The analysis method in this study is using multiple regression analysis with the program of SPSS ver.25 for Windows. The results showed that Sales Promotion and Service Innovation affected OVO's customer loyalty. The number effect of sales promotion and service innovation toward customer loyalty is 37%.
Pengaruh Leadership dan Organization Culture Terhadap Turnover dan Job Satisfaction Sebagai Mediator Pada Perusahaan Startup Digital
Authors: Wahyudi Dicky , Sabil Rozi A.
Published: May 2023

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh dari Leadership, Organization Culture terhadap Turnover Intention dengan Job Satisfaction sebagai mediator pada di perusahaan startup digital. Teknik pengumpulan data dilakukan dengan menyebar kuesioner. Data di analisis dan di uji dengan menggunakan Structural Equation Modeling (SEM) dan Sobel test dengan Lisrel 9.8. Sampel diolah dengan menggunakan teknik purposive sampling dan sample tersebut ditentukan oleh 200 karyawan perusahaan-perusahaan startup digital dimana mayoritas adalah kaum millennial. Temuan penelitian ini menunjukkan: (1) Leadership tidak memiliki efek positif terhadap Turnover Intention; (2) Leadership berpengaruh positif terhadap Organization Culture; (3) Organization Culture berpengaruh positif terhadap Turnover Intention; (4) Job Satisfaction tidak mampu memediasi pengaruh Leadership terhadap Turnover; (5) Job Satisfaction tidak mampu memediasi pengaruh Organization Culture terhadap Turnover Intention.
Urban Housing Development in Western China: Case Study of Yinchuan City
Authors:   Zhejiang University of Finance and Economy, Wang Meng , Koura Hisako ,   Kobe Design University, Krstikj Aleksandra ,   Tecnologico de Monterrey, Contreras Ruiz Esparza Moises Gerardo ,   Universidad Nacional Autónoma de México
Published: May 2023

Recently, a boom in urban development has been reported in the inland provincial centers of China. Previous studies focused on housing on a national scale or examined the conditions in east costal mega-cities, but very few empirically analyze the housing of inner cities with weaker market economy and less local entrepreneurial skills. Our hypothesis is that in 2-tier Chinese cities with weaker market economy the location of public programs, such as social housing and key facilities, directly influence the commercial housing development pattern, which in turn determines the sustainability of the land consumption. Thus, the aim of this research is to assess the impact of public programs on the pattern of housing from the perspective of density, efficiency and spatial equity management, through an empirical study of Yinchuan City, Western China. The assesment is based on GIS spatial analysis. Moreover, we propose a new method based on Voronoi diagram to assess the spatial equity in allocation of public facilities. The findings are: 1) In the market-oriented period, local governments of inner cities still lead the housing development with allocation of public programs; 2) However, in Yinchuan the distribution of public programs is not consistent with the city´s spatial strategy; 3) Moreover, the distribution of public facilities does not promote horizontal spatial equity in the city. In order to efficiently guide the housing development, the city needs to reconsider its strategy in allocation of public programs based on more integral local context research that will include market mechanisms, historic place significance and spatial equity considerations. In China, where there is a massive number of smaller inland cities with unprecedented urban expansion like Yinchuan, the Voronoi diagram method can be a useful modeling tool for adjusting the distribution of public programs to achieve equitable and sustainable outcomes.
Changes of fish liver (Tilapia nilotica) made by herbicide (Pendimethalin)
Authors:   Faculty of Education, University of Bakht Er – Ruda, Eld – Dueim, Sudan., Abd-Algadir M.I. , Sabah Elkhier M.K. , Idris. O.F.
Published: May 2023

Objectives: This study was carried out in August 2010 and it was aimed to investigate the effect of the herbicide pendimethalin (used as a herbicide in Kenana Sugar Company, KSC) on fish (Tilapia nilotica) serum alanine amino transferase (ALT) and its influence on the food chain at Kenana site. Methodology and results: Fish samples were collected from four locations. Location 1: Blue Nile Stream (Singa area free from pendimethalin), location 2: Recycled – water (Kenana area - contaminated with pendimethalin), location 3: White Nile Stream (Kenana area - contaminated with Pendimethalin and location 4: Drainage – water (Kenana area - contaminated with pendimethalin). Pendimethalin was extracted from fish fat extracted edible tissues Conclusion and application: The herbicide Pendimethalin is water pollutant and causes toxicity to fish and other aquatic invertebrates. Toxicity can end up in humans through the food chain. We recommend that water used in agriculture and industry should be completely recycled before reaching rivers and other sources of human drinking water or fishery activities.
A modeling framework to quantify the intermediate layer impact in III–V//Si multijunction solar cells
Authors: Li Caixia , Pusch Andreas , Liu Ziheng , Zhang Pengfei , Huang Jialiang , Guo Hongliang , Zhang Wudi , Wang He , Gao Peng , Sun Qiang , Ekins-Daukes Nicholas , Hao Xiaojing
Published: May 2023

Multijunction solar cells (MJSCs) are capable of converting sunlight to electricity more efficiently than single-junction solar cells. The intermediate scattering layers between the individual junctions contribute to high efficiency by impacting the generated currents, photon recycling (PR), as well as luminescent coupling (LC) in the device. The MJSC efficiency can be simulated using expressions that involve a simplified and idealized intermediate layer structure but cannot accurately reflect its actual performance. This work, however, aims to establish a systematic optical model for MJSCs with complicated intermediate layers. It begins with incorporating the LC and PR effects into the developed model, emphasizing requirements for the cut-off wavelength and long-wavelength transmission of the intermediate layer. Furthermore, a three-dimensional metallic nanocylinder array is designed as the intermediate layer to improve device performance. With the model, high-performance MJSCs can be designed and optimised by quantifying the impact of PR and LC on device parameters.
Challenges Encountered by School Administrators During the New Normal Education: A Phenomenological Study
Authors: Villanueva Haydee D. , Buenbrazo Jujie A.
Published: May 2023

The new normal education poses a great challenge to learners, parents, and other stakeholders and, more importantly, school administrators in delivering the new learning modality. This study explored the challenges encountered by administrators of integrated schools in the Division of Ozamiz City during the School Year 2021-2022. The phenomenological research design was used in the study, with nine school administrators as the participants selected through purposive sampling. An Interview Guide was used in gathering the data through face-to-face and virtual interviews. The Moustakas’ steps for data analysis were used in analyzing the data gathered. Results revealed four themes: lack of school preparedness for the new modality; difficulty in soliciting parents’ cooperation and involvement; communication and monitoring barriers; and the uncertainty of the effectiveness of modular distance learning. The study concludes that implementing the new normal education posed several challenges to school administrators as one of the forerunners of the new learning modality.
A Study on the Significance and Value of HongQiao Xiuxi held by Kong Shangren Focusing on the succession of HongQiao Xiuxi and the expansion of the Xiuxi culture
Authors:   The Society For Chinese Humanities In Korea, Lee Dong Hoon
Published: May 2023

Yangzhou, which suffered the harsh ordeal of the replacement period of Ming-Qing, will soon achieve social stability and economic prosperity with the quick support of the Qing Dynasty. In particular, the Qing Dynasty dispatched officials from the Han Chinese, such as Wang Shi-zhen and Kong Shangren, to comfort the public sentiment and ease their reluctance to control the ethnic Koreans.
Kong Shangren gathered the intellectuals of Yangzhou to bring them from the dark to the sunny, and revived Yangzhou culture by carrying out active poetry with them. In particular, Kong Shangren succeeded the HongQiao Xiuxi pioneered by Wang Shizhen as it was and settled as the core of Yangzhou culture, thereby securing the initiative of Yangzhou City.
Kong Shangren clearly expressed his intention to remove the historical scars of the past and enjoy the era of prosperity and abundance through HongQiao Xiuxi, and he himself captured the splendid world of the time in the poem. It can be said that Kong Shangren imitated Wang Shizhen, who pioneered the HongQiao Xiuxi, and further sought to establish the old and new system of Yangzhou's Xiuxi culture by pioneering the system to Banghuacun and linking it to the HongQiao Xiuxi.
DLTD: Dynamic linear threshold model with decay for influence spread
Authors: Wu Xunlian , Zhang Anqi , Sun Peng Gang , Quan Yining , Miao Qiguang
Published: May 2023

Influence propagates more widely over social networks, and strongly
affects people’s thoughts, opinions, even behaviors in human livings.
Influence spread is a more complicated problem that makes the modeling
of this process even more challenging. The linear threshold (LT) model
provides a simple way to describe the problem. However, this model
neglects the decay of individuals’ influence as time lapses. This paper
develops a dynamic linear threshold model with decay (DLTD) in which
influence decays based on three strategies: (1) random decay, (2) linear
decay, and (3) nonlinear decay. The results on real-world datasets show
that compared with the LT model, the DLTD tends to be more accurate
especially the decay with a linear function, and more concentrated to
converge to the ground-truth as the size of seed set increases. We also
observe that our model is more stable to the networks’ structures.
Furthermore, an interesting fifinding indicates that the balance between
community structures’ internal links and external links is more
effective for influence spread.
Scalability, Explainability and Performance of Data-Driven Algorithms in Predicting the Remaining Useful Life: A Comprehensive Review
Authors: Bakhtiari Ramezani Somayeh , Cummins Logan , Killen Brad , Carley Richard , Amirlatifi Amin , Rahimi Shahram , Seale Maria , Bian Linkan
Published: May 2023

This work summarizes the state-of-the-art data-driven methods for prediction of the Remaining Useful Life (RUL). It discusses challenges and open problems faced in PdM. This study presents a discussion on the new problems that need to be considered towards the Industry 4.0 goals. We propose the future direction for each challenge discussed in this article.
Few-Shot Remote Sensing Image Classification with Meta-Learning
Authors: Sharma Surbhi , Roscher Ribana , Riedel Morris , Cavallaro Gabriele
Published: May 2023

The performance of machine learning models relies on the quality, quantity, and diversity of annotated remote sensing datasets. However, the expensive effort required to annotate samples from diverse locations around the globe, coupled with the need for higher computation, often leads to models that are less generalizable across different regions. This paper explores the use of few-shot learning with meta-learning to improve the generalization capability of deep learning models on remote sensing image classification problems with limited annotated samples. The experiments show that metric-based meta-learners, such as prototypical and matching networks, provide comparable performance to more complex optimization-based meta-learning approaches like model-agnostic meta-learning and its variations. Few-shot learning with meta-learning can unlock greater generalization capabilities in machine learning models, thereby significantly impacting various remote sensing applications.
The œconomia of iron and steel: Material transformations, manual skills, and technical improvement in early modern Sweden
Authors: Jansson Måns , Rydén Göran
Published: May 2023

Sweden was a major exporter of iron during the early-modern period, but there was also an important domestic steelmaking. We analyse the Swedish iron and steel trade in a long perspective in a European context. Our approach departs from recent discussions on industrial and scientific developments, in which the spheres of “Hand” and “Mind” are brought together, and where artisanal skills and natural resources are highlighted. We emphasise how the migration of people, and movements of materials and knowledge, influenced a process of gradual change. A key feature was the ongoing interactions between working people and educated savants. Our conclusion points to the perseverance of artisanal skills well into the nineteenth century, but also towards new links between work, technology, and markets.
La production d’alun en Occident: l’essor d’une industrie nouvelle à la fin du XVe siècle
Authors: Boisseuil Didier
Published: May 2023

This article explores the conditions under which alum production has developed in the Western Mediterranean, in the second half of the fifteenth century. In two decades, between about 1460 and 1480, several important production sites have appeared in the Italian peninsula or in the Iberian peninsula. They have provided European industries and crafts with quality alum, and they quickly overshadowed sources of supply, that had previously prevailed in Anatolia or the Aegean Sea. The article discusses the useful knowledge mobilized to facilitate this growth, in particular, the techniques used and the players involved in this changeover.
The effect of tax planning activities and firm characteristic: Evidence from Indonesia
Authors: Tanujaya Kennardi , Lius Winda
Published: May 2023

This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning. 

Public interest statement

This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company.

Article history

Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023
EMBEDDED SENSOR NETWORK
Authors: S Kavitha
Published: May 2023

Sensors are quite important in the current world. Sensors advance society in a number of areas, including the monitoring of environment as well as human health, safety, and security. Advanced military, agricultural, medical, and disaster management areas frequently employ sensor nodes to streamline monitoring by humans. Due to the fact that sensors are frequently utilised in non-human environments and for monitoring purposes of terrestrial areas, a computer hardware and software combination known as an embedded system is created for this purpose. An embedded sensor network is a network that is positioned in the real world and communicates with it. The significance of embedded sensors in a network and how they operate are covered in this research.
АДАПТИВНОЕ УПРАВЛЕНИЕ ИНТЕЛЛЕКТУАЛЬНЫМ ПОТЕНЦИАЛОМ ПРЕДПРИЯТИЯ
Authors: Закриева З.М.
Published: May 2023

В статье рассмотрены подходы к определению сущности понятий «интеллектуальный потенциал» и «капитализация». Цель данной статьи заключается в исследовании и обосновании основных аспектов адаптивного управления капитализацией интеллектуального потенциала предприятия. Выявлено, что сей-час интеллектуальный потенциал и знания играют ведущую роль в формировании экономического потенциала пред-приятия, осуществлении инвестиционной и инновационной деятельности. Интеллектуальный потенциал зависит от возможностей использования знаний в процессе хозяйственной деятельности. Определены основные виды капитализации интеллектуального потенциала предприятий в условиях адаптивности. Выявлены и описаны основные бизнес-процессы адаптивного управления капитализацией интеллектуального потенциала предприятия. Предложены современные приоритетные направления адаптивного управления капитализацией интеллектуального потенциала.
Kajian Tingkat Pendidikan Terhadap Kualitas Hidup Masyarakat
Authors: Ramadhana Bagas , Meitasari Indah
Published: May 2023

Education is a process of educating, developing and providing increased insight and knowledge in order to create individuals who have an important role in social life. Education is seen as a means to achieve a good level of quality of life. This study aims to describe the effect of education on quality of life. This research is a type of quantitative research using the WHOQOL-BREF scoring method to determine the level of quality of life. The results showed that the level of quality of life for the people of the Malaka Sari Village was very good. The level of education also influences the quality of life. There are other factors that are more influential but these factors are not explained in this study.
Deskripsi Penggunaan Lahan Kawasan Pesisir
Authors: Muhabiba  , Harudu La , Nursalam La Ode
Published: May 2023

Desa Pajala merupakan salah satu desa yang memiliki wilayah pesisir dengan sumber daya yang cukup melimpah. Sumber daya yang terdapat pada wilayah pesisir dapat menjadi salah satu modal dasar bagi pembangunan di Desa Pajala. Penelitian ini bertujuan untuk: 1) menguraikan penggunaan lahan dikawasan pesisir Desa Pajala; dan 2) menganalisis jenis penggunaan lahan yang mendominasi dikawasan pesisir Desa Pajala. Metode yang digunakan pada penelitian ini adalah penelitian kualitatif dengan observasi langsung dilapangan. Hasil penelitian menunjukkan bahwa: 1) penggunaan lahan di kawasan pesisir pantai Desa Pajala, Kecamatan Maginti adalah kawasan lindung, kawasan permukiman, kawasan budidaya, kawasan perikanan, kawasan industri, kawasan wisata, dan kawasan pelabuhan dan dermaga dengan tipe pantai B; dan 2) wilayah ini didominasi oleh hunian dan dan bangunan pemerintah yaitu, 12,01 km2 yang berada pada kemiringan 0–8 %.
Kesulitan Belajar Siswa Pada Mata Pelajaran Geografi Kelas X IIS 1 SMA Negeri 1 Watopute
Authors: Leniawati  , Surdin  , Andrias
Published: May 2023

Learning difficulty is the inability of a student to master a subject matter optimally in a predetermined time due to several factors that influence it. The aims of this study were: 1) to describe the description of student learning outcomes in Geography class X IIS 1 Senior High School 1 Watopute; 2) to analyze what material is difficult for students to understand in the subject of Geography for class X IIS 1 Senior High School 1 Watopute, and; 3) to describe the factors that cause learning difficulties in the subject of Geography class X IIS 1 Senior High School 1 Watopute. This research is a qualitative descriptive study. The results of the study showed that: 1) student learning outcomes, namely some students in class X IIS 1 did not reach the minimum completeness criteria in Geography; 2) The material that is difficult for students to understand in the subject of Geography for class X IIS 1 students is the material on the Characteristics of the Layers of the Earth's Atmosphere; and 3) factors that cause geography learning difficulties, namely internal factors (student interest and student motivation) and external factors (parents' work, parental income, student learning needs, the presentation of material by the teacher is less attractive, the use of monotonous learning methods, the use of less than optimal learning media, and limited school facilities and infrastructure).
IMPROVING THE LEVEL OF SAFETY OF THE TARIFF REGULATION SYSTEM IN THE FIELD OF ELECTRIC POWER INDUSTRY
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Velikorossov Vladimir V. , Poltarykhin Andrey L. ,   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Filin Sergei A. ,   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia
Published: May 2023

The article discusses the main mechanisms for improving the security of the tariff regulation system in the field of electric power industry – one of the basic branches of the economy of our country. In the modern world, the electric power industry occupies a special and significant place, it is impossible to imagine life without it. It covers important areas of human activity, ranging from industry to space. Recommendations for improving the safety of tariff regulation in the electric power industry are proposed. It is concluded that the digital transformation of the industry will help achieve strategic and national goals, and the latest digitalization technologies in the electric power industry will make it possible to digitalize the management object, describe and see all the complex relationships and influences, increase the level of economic security and data protection.
MODELING OF AN ENVIRONMENTALLY ORIENTED MANAGEMENT SYSTEM IN THE FIELD OF MUNICIPAL SOLID WASTE
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Velikorossov Vladimir. V. , Ponomarev Maksim A. ,   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Kozlov Vyacheslav A. ,   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Ozerov Sergey L. ,   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Melnikov Aleksandr S. ,   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia
Published: May 2023

The article deals with the modeling of the system of environmentally oriented management in the field of municipal solid waste. Over the past years, the federal law on production and consumption waste has undergone a significant number of amendments, changes and additions. It should be noted that a number of changes were purely technical in nature. Currently, Russia has launched a reform of municipal solid waste, which resulted in the transition of the subjects of the Russian Federation to the regulation of the sphere of solid municipal waste management. The main law in the field of municipal solid waste management is the Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste”. The main goal of the reform is to prevent the harmful effects of production and consumption waste on human health and the environment and to ensure a balance of interests between service providers and consumers. Recommendations for improving the system of environmentally oriented management in the field of waste disposal are proposed. The conclusion is made about the fragmentation of the solid municipal waste market and the approach to setting fees for waste removal, while as part of the transition of the constituent entities of the Russian Federation to a new system for handling municipal solid waste, the approach to regulating this industry is significantly changing.
MARKETING TECHNOLOGIES IN THE INTERNET ENVIRONMENT: INSIGHTS AND BUSINESS SOLUTIONS
Authors:   Doctor of Economics, Professor State organization of Higher professional Education Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky, Donetsk, Rzhesik Konstantin A.
Published: May 2023

It is indicated that from the point of view of scientists and practitioners, insight (from the English insight — insight, insight, sudden guess, insight) is a phenomenon difficult from the point of view of descriptive characteristics of intellectual qualities, the meaning of which is that it means an unexpected realization of something important, on an intuitive level, say so, a breakthrough to a full description and understanding of any phenomenon, situation, category and a sudden determination of the way to solve any problem. For marketers in the system of promotion of goods and services, insights mean a breakthrough in solving strategically important decisions for the company and a clear definition of an action plan for the tactical and operational solution of strategic tasks. The main advantages of using insights in the activities of marketers are determined by the following facts: the use of insights allows a marketer to increase the level of their competencies, that is, professional knowledge and skills; the use of insight will create prerequisites for finding their own solutions and proposals for new products, goods and services, so necessary in the market of goods and services, to form their own proposals for the development of new channels for the promotion of goods and services; when developing and forming insights, it is important to develop an advertisement that would catch the attention of customers and form a brand with a long life cycle of the brand. In order for a marketer to get an effective and high-quality insight that will bring great benefit to the marketer and the expected effect, it is necessary to conduct a sufficiently serious research work, make a qualitative analysis and evaluation of the results obtained and draw the right conclusions, on the basis of which a strategy for the development of the target goods and services market will be formed in the future.
TRIBULUS TERRESTRIS METHANOLIC EXTRACT MODULATES SPIROTETRAMAT-INDUCED LIVER AND KIDNEY TOXICITY IN DOMESTIC PIGEONS (COLUMBA LIVIA DOMESTICA)
Authors: Bouzekri A , Slimani S , Nassar M , Abdennour C , Heddam S
Published: May 2023

This research aimed to examine the protective effect of Tribulus terrestris (TT) methanolic extract against Spirotetramat-induced (SPT) liver and kidneys toxicity in adult domestic pigeons. Thirty male pigeons weighing 309.20 ± 14.41g were divided equally into six groups and were treated orally as follows: (CT) was used as the control, the SPT group received 15 mg/kg BW/day of SPT, the TT100 and TT50 groups were administered 100 and 50 mg/kg BW/day of TT, respectively, in addition to (SPT+ TT100) and (SPT + TT50) groups. After ten consecutive weeks of treatment, pigeons were sacrificed, and their livers and kidneys were weighed and examined. Plasma was also analyzed for hepatic and nephrotic markers represented by alanine aminotransferase (ALT), aspartate aminotransferase (AST), gamma-glutamyl transferase (GGT), total proteins, urea, creatinine, glucose, and uric acid. The results showed that SPT administration induced a significant increase in liver and kidney weights, and plasma ALT, AST, GGT activities. The biochemical markers revealed increases in total proteins, urea, creatinine, glucose, and uric acid levels. However, the co-treatment of TT with SPT has restored liver and kidney weight, ALT, AST, GGT, and all other examined biochemical parameters. The histopathological examination showed necrotic and remarkable alterations in the liver and kidney tissues of the SPT group. However, combined treatment has reduced the hepatic and renal tissue injury induced by SPT alone. The present study demonstrated that TT possesses potential cytoprotective effects against hepato-nephrotoxicity caused by SPT.
Keywords: Tribulus terrestris, Spirotetramat, pigeons, liver, kidney
PHYSICOCHEMICAL AND MINERAL CONTENTS OF HONEY FROM DIFFERENT DISTRICTS OF BALOCHISTAN, PAKISTAN
Authors: Yasmeen R , Behlil F , Ayub H , Hafeez I , Jabeen U , Rizwan S , Mushtaq A , Bashir F , Afzal S
Published: May 2023

Current studies based on the determination of physicochemical properties and mineral content of natural honey samples collected from 14 districts (Barkhan, Chagi, Dera Bugti, Duki, Kachhi, Kharan, Qilla Abdullah, Kohlu, Lasbella, Lorali, Mach, Masky, Sibi and Zhob) of Balochistan, Pakistan. Among physicochemical properties the observed moisture (12.5-7.68%), Ash content (0.50-0.003%), pH (5.49-3.34), total acidity (65-17 meq/kg), Electrical conductivity (0.791-0.150 mS/cm) and colour (ranges dark amber to white). These values indicated that all collected samples meet well with national and international standards. For mineral content Atomic Absorption spectrophotometer is used to detect level of certain metals (Cd, Pb, Cr, Mn, Fe, Cu, Zn, Na, K, Ca, Mg) to detect the pollutions in the districts where sampling was done. However, the honey samples collected from Barkhan districts display best results among all. Principle component analysis (PCA) was applied to differentiate honey samples on the basis of on elemental composition. The results revealed that four groups were formed in which honey samples show correlation with elements.
Key words: physiochemical properties, mineral composition, atomic absorption, natural honey, Balochistan
Volunteering and Loneliness: The Differential Effects of Volunteer Types
Authors:   Korean Association of Health and Medical Sociology, Kim Kyeong-Jun , Shin In cheol , Cho Min Hee , Lee Yun-Suk
Published: May 2023

As the sense of loneliness has emerged as a serious social issue, several research has appeared recently. While previous studies has confirmed the positive implications of volunteering to perceived loneliness, they tended to focus on the old who has retired or widowed. But the literature indicates that people suffer from loneliness all over the life courses and so the study that cover those who are young as well as old is necessary. Using the data from a nationwide sample of 5,000 adults, this research examines the relationship between volunteering and loneliness in Korea. We find that volunteering is negatively associated with sense of loneliness for Koreans. In particular, participations in preservation of environment and supports of the social weak has strong positive implications. These findings recommend volunteering as a good cure of loneliness.
Affective Assessment Instrument Based on Krathwohl-Anderson Taxonomy in Senior High School
Authors: Sri Mundarti  , Aldila Febri Tia
Published: May 2023

Purpose of the study: This study aims to develop an affective assessment instrument based on Krathwohl-Anderson taxonomy in class XI on hydrocarbons and petroleum and to find out the teacher's response to an affective assessment instrument based on Krathwohl-Anderson taxonomy in class XI on hydrocarbons and petroleum. Methodology: This research is a development research with the ADDIE development model. This research was conducted at SMAN Titian Teras Jambi with 10 class XI teachers as subjects who were obtained by purposive sampling technique. The instrument in this study was a teacher response instrument in which quantitative and qualitative data were processed using descriptive statistics and the Miles and Huberman technique. Main Findings: The affective assessment instrument based on Krathwohl-Anderson taxonomy in class XI on the developed hydrocarbon and petroleum material was declared valid and feasible to use. Furthermore, the teacher gave a very good response with a percentage of 60% towards the affective assessment instrument based on the Krathwohl-Anderson taxonomy. Novelty/Originality of this study: The latest update in this research is to develop an affective assessment instrument based on the Krathwohl-Anderson taxonomy on hydrocarbon and petroleum materials. There are no studies on the development of affective assessment instruments based on the Krathwohl-Anderson taxonomy. Therefore, this study complements previous studies.
Identifikasi Pencemaran di Daerah Pesisir Pantai Tanjung Pinggir Batam
Authors: Fatima Maria
Published: May 2023

Pesisir pantai Tanjung Pinggir  Batam merupakan tujuan destinasi wisata bahari, khususnya  bagi wisatawan lokal. Memiliki daya tarik yang berbeda dengan pantai lainnya, pasirnya yang berwarna coklat dengan hamparan batu karang, sehingga kurang tepat dijadikan tempat bermain pasir. Wisatawan lokal yang berkunjung ke pantai Tanjung Pinggir tujuannya adalah untuk melihat dengan jelas negara Singapur  dengan  gedung populer kembar 3 yang menjadi  landmark negara Singapur. Ketika malam hari memberikan penampilan  pemandangan  temaran lampu dari seberang negara Singapur,  ketika malam tahun baru  kelap-kelip sinar yang memancar dari kembang api dan letusan petasan yang dapat dilihat dan didengar oleh wisatawa lokal  dari pantai Tanjung Pinggir. Ironisnya sekarang  masalah  yang dialami pantai tersebut telah   dicemari oleh sampah plastik   dan  oli yang pengedap di wilayah pantai Tanjung Pinggir sehingga mengurangi kenyamanan wistawan yang ingin bersantai sambil melihat negara Singapur yang fenomenal.  Tujuan penelitian ini adalah untuk mengidentifikasi penyebab hamparan sampah plastik dan endapan oli yang terdapat di pantai tersebut.  Upaya untuk meminalisasi pencemaran pantai Tanjung Pinggir  oleh sampah plastik dan oli.  Penelitian ini menggunakan Metode penelitian kualitatif  deskripsi analitik dan   study kasus serta   pendekatan multi disipilin, alasannya masalah yang diteliti merupakan masalah  social  merupakan fenomena yang terjadi pada tempat tertentu, perlukan dilakukan penelitian secara mendalam. Hasil penelitian menunjukan bahwa ada banyak hal  dan potensi yang menyebabkan pencemaran laut di panta Tanjung Pinggir.
Puerarin Combined with Nicorandil is More Effective in Treating Coronary Heart Disease and Angina Pectoris
Authors:   Department of Pharmacy, The People’s Hospital of Yingshang, Fuyang 236200, Anhui, China, Sun Yan , Zhao Yuxiang ,   Department of Cardiology, The People’s Hospital of Yingshang, Fuyang 236200, Anhui, China, Liu Yulong ,   Department of Pharmacy, The People’s Hospital of Yingshang, Fuyang 236200, Anhui, China, Yu Zilang ,   Department of Pharmacy, The People’s Hospital of Yingshang, Fuyang 236200, Anhui, China, Wu Fanrong ,   College of Pharmacy, Anhui Medical University, Hefei 230032, Anhui, China
Published: May 2023

Patients with coronary heart disease and angina pectoris were divided into two groups (control and treatment) of 54 patients per group. The control group received puerarin, whereas the treatment group received puerarin plus nicorandil. Therapeutic outcomes of two treatments were compared by assessing lower left ventricular end systolic diameter, lower left ventricular end diastolic diameter, higher left ventricular ejection fraction, duration of angina pectoris, number of angina attacks, dosage of nitroglycerin needed, plasma viscosity, whole blood viscosity, fibrinogen level, pro-inflammatory markers, as well as 36-item Short Form Survey scores. The total therapeutic rate was better in the group receiving both puerarin and nicorandil than puerarin alone. No difference was discovered in the incidence of adverse reactions between the two groups. This led us to conclude that puerarin combined with nicorandil is more effective in treating coronary heart disease and angina pectoris and can improve cardiac functions, lessen chemodynamic indexes and inflammatory reactions of angina pectoris, and promote the quality of life of patients.
Culture and Economic Resilience of “Baduy Tribe” in Indonesia
Authors: Amalia Amalia , Darajat Deden Mauli , Haribowo Ismawati , Ahmad Rizal Umami , Asmu’i Asmu’i , Furqon Abdil Azizul
Published: May 2023

The Covid-19 virus has a negative impact on the world economy. However, the economic activities of the "Baduy indigenous people" who live in the interior of Lebak Regency, Banten Province, were not hindered during the Covid-19 pandemic. The main purpose of this research is to see the relationship between culture and economic resilience strategies, especially in the "Baduy community” during the Covid-19 pandemic crisis. Another uniqueness of the "Baduy Tribe" culture, namely simple happiness and healthy and frugal living. The method used in this research is quantitative. The data used are primary and secondary. 100 respondents were obtained. Secondary data is obtained from the interview process with the resource person. Based on this explanation, it can be concluded that there is a positive influence between culture (customs), namely culture (simple happiness) and culture (frugal and healthy living) on the economic resilience of the “Baduy community”. This finding certainly raises a new hypothesis that happiness can influence a new development in the field of economic resilience. In the future, it seems that there needs to be more collaborative research between social science and business economics for the development of economic resilience strategies for a region or country.
Fund Family Performance: Evidence from Emerging Countries
Authors: Ahmad Ahmad Yahiya Bani , Atta Anas Ahmad Bani , Shehadeh Maha , Baniata Haider Mohammed Ali , Hani Laith Yousef Bani
Published: May 2023

This study examines fund family performance, in terms of selectivity and market timing skills of fund family managers, in Saudi Arabia, Malaysia, Indonesia, and Pakistan from 2007–2021. Selectivity skills are measured using excess returns, Sharpe ratio, Treynor ratio, Jensen’s alpha, and Carhart’s four-factor model, whereas market timing ability is measured using the Treynor-Mazuy and Henriksson-Merton models. The analysis is carried out on three levels of sample: by entire sample, by country, and by Islamic vs conventional families. The findings evince the good selectivity but poor timing skills of family managers. A novel contribution of this study is that family managers of Islamic and conventional families have different selectivity and timing skills, which can be attributed to the different goals of each type of family.