bluuebunny/crossref_metadata_2025 huggingface dataset:
Principles of determination of required railway track strength with the consideration for intensity of its use
Authors:   JSC VNIIZhT, Glyuzberg Boris Eynikhovich , Loktev Alexey Alexeevich ,   Russian University of Transport (MIIT), Korolev Vadim Vadimovich ,   Russian University of Transport (MIIT), Klekovkina Nadezhda Alexandrovna ,   Russian University of Transport (RUT-MIIT), Kuskov Vladislav Sergeevich ,   Russian University of Transport (MIIT)
Published: May 2022

Load from rolling stock in contrast with weight of a railway track is dynamic and actually is transmitted to the top of subgrade through a ballast bed. That is why it is more complicated to get a value of strain and a form of its diagram on the top of subgrade, which is considered as an external load on the subgrade, than just from the weight of a track. The paper presents a method of calculation of an equivalent train load on a railway track. For the presentation of intension of equivalent loads the authors have considered two typical examples where they have analysed extreme cases with various loads. The paper shows results of calculations by formulas described in the methodology. The equation solutions allow determining a value of the equivalent load of any field of coverage of acting loads including at asymmetric loads regarding to limits of their restrictions. The authors have made a conclusion on expediency of calculation with the use of equivalent loads. As a result, they have formulated a final formula for the calculation of an equivalent train load on a railway track.
Creation of 3D spatial and tracking base of initial data with the use of scanning unmanned aerial vehicles and its integration into model-oriented reconstruction of traffic accidents
Authors:   Saint Petersburg State University of Architecture and Civil Engineering (SPbGASU), Golov Egor Viktorovich , Evtyukov Sergey Arkadyevich ,   Saint Petersburg State University of Architecture and Civil Engineering (SPbGASU), Andreev Alexey Pavlovich ,   Saint Petersburg State University of Architecture and Civil Engineering (SPbGASU), Sorokina Elena Valeryevna ,   Saint Petersburg State University of Architecture and Civil Engineering (SPbGASU)
Published: May 2022

The paper is devoted to an up-to-date problem connected with consequences of accident rate on roads and ways to increase a quality of carrying out an expertise of traffic accidents. The authors have carried out studies on the use of unmanned aerial vehicles (UAV) with the 3D-scanning technology that provides a high-quality and highly efficient collection of initial data for carrying out the expertise of traffic accidents. They have developed an algorithm of UAV application for the registration of traffic accident circumstances. For the verification of the proposed method the authors have simulated a traffic accident and created a 3D-model of a scene of the accident with the use of UAV with the Lidar technology. Results of the study confirmed that the use of UAV with the 3D-scanning technology provides the collection of comprehensive information needed for the expertise of a traffic accident.
Analysis of wave processes in alternating current traction power system on the basis of simulation modeling
Authors:   Omsk State Transport University (OSTU), Kovaleva Tatyana Vladimirovna , Komyakov Alexander Anatolyevich ,   Omsk State Transport University (OSTU), Komyakova Olga Olegovna ,   Omsk State Transport University (OSTU), Pashkova Natalya Viktorovna ,   Omsk State Transport University (OSTU)
Published: May 2022

Wave processes negatively affect energy losses and lead to appearance of emergency situations in traction power supply system. In order to increase energy efficiency, to improve quality of energy and to provide uninterrupted operation of power supply systems there is a need in a comprehensive approach to the analysis of wave processes in the system that includes not only the traction power system but also power transmission lines and electric motive power. A model created in the SimInTech environment allows carrying out studies at multivariate modes of operation of the alternating current traction power supply system with traction load with the consideration for wave processes.
Разработка подхода к созданию автоматизированной системы управления процессом рельсошлифования
Authors:   Siberian State University of Railway Transport, Il’inykh A. S. , Bondarev E. S. ,   Siberian State University of Railway Transport
Published: May 2022

At all times, a properly organized railway network has served as a guarantor of the development of other branches of the state. In the Russian Federation, freight and passenger turnover on rail transport are increasing every year. Therefore, it is necessary to adapt to modern realities and direct efforts and finances to modernize the system for the maintenance and repair of infrastructure facilities. During the operation of the railway track, various rail defects inevitably arise (metal staining, internal longitudinal and transverse cracks, wear of the transverse and longitudinal profile, etc.). In order to eliminate such defects, the rail grinding technology is used. JSC «Russian Railways» use a Unified Corporate Automated Infrastructure Management System (UCAIMS) for accounting and analysis of infrastructure facilities. Unfortunately, UCAIMS does not have the functionality for solving such narrow-focused tasks as organizing and planning the rail grinding process. As a solution to the current problem, it is proposed to develop an automated rail grinding control system (ARGCS), which will be integrated into UCAIMS. Based on the results of the theoretical study, an approach to the creation of an automated rail grinding control system (ARGCS) with the possibility of integration into UCAIMS is proposed. The purpose of ARGCS should be in making high-quality and timely technical and economic decisions during planning work on grinding rails in the railway track conditions. The system will be based on a fundamentally new approach that enables performing timely grinding of rails with minimum costs and ensuring an increase in the efficiency of operation, maintenance and repair of the railway track. The stated requirements are planned to be achieved using a new work planning procedures. For this purpose, a dynamic programming model has been developed. For its functioning, the values of defects are divided into three degrees of importance, transition probability matrices are compiled, defects are ranked, as well as an algorithm for choosing the priority of the rail grinding site.
High-speed highway M-12 Moscow – Tyumen: prospects and phases of construction
Authors:   Ural state university of railway transport (USURT), Bogushevich Sergey A. , Samuylov Valeriy M. ,   Ural state university of railway transport (USURT), Nevolin Dmitry G. ,   Ural state university of railway transport (USURT), Leushin Vasily A. ,   Ural state university of railway transport (USURT)
Published: May 2022

The article discusses the basic information and chronology of development of the project for construction of the M-12 Moscow – Tyumen toll highway. The phases of construction of the first section of the road from Moscow to Kazan are given a consideration. The conclusion is drawn upon the necessity to build promising routes for further development of the M-12 highway. The economic effect from the project implementation is analyzed.
The role and place of the automated subsystem of electronic passports in the unifi ed intelligent management system of the uST transport and infrastructure complex
Authors:   Unitsky String Technologies, Inc., Unitsky Anatoli E. , Verzhbalovich Dzmitry I. ,   PC «CNIITU», Matskevich Artur N. ,   PC «CNIITU», Artyushevskiy Sergey V. ,   Unitsky String Technologies, Inc.
Published: May 2022

The article outlines the conceptual foundations for the construction of the automated subsystem of electronic passports of vehicles and infrastructure facilities of the Yunitskiy transport complex, illustrates the importance and necessity of this subsystem for the efficient and secure management of a high-potential mode of transport – Yunitskiy string transport.
Topos of cemetery in E.G. Vodolazkin’s novels
Authors: Gudin Denis S.
Published: May 2022

The subject of research is the cemetery topos as one of the most important constructs of the artistic space of novels “Laurus”, “Aviator”, “Brisbane”, “Justification of the Island” by the modern Russian writer E.G. Vodolazkin. The relevance of work is explained by the interest of Russian literary studies in the study of literary process of the 20th–21st centuries and the work of one of the brightest, original and authoritative modern prose writers – Eugene Vodolazkin. The purpose of research is to study poetic and functional features of the cemetery topics in the above-mentioned novels. The research methodology is based on a combined approach, including histori-cal and cultural, mythopoetic, structural, comparative and receptive methods. As a result of our research, we establish that Vodolazkin creates a complex, symbolic space that changes and “lives” the novel's story along with the heroes. The cemetery appears in three aspects: as a mythological, commemorative and dialogue space. The image of cemetery is created with the help of smells, light and color, as well as textures (tactile effect), which are also “markers” of positive space or, conversely, space with negative connotations. Thus, the cemetery is one of the main toposes in Vodolazkin’s novels, it is a space for unification, overcoming the “gap” – temporal, spiritual, cultural, linguistic, national, etc. The results obtained in the course of study can be applied in the preparation of university courses on the Russian literature history at the turn of the 20th and 21st centuries, as well as special courses and special seminars.
The process of interaction between human and artificial intelligence in the mediaspace of a computer game
Authors: Shesterin Nikita O. , Shesterina Alla M.
Published: May 2022

The purpose of study is to establish ethical standards for the interaction between a human and artificial intelligence in the media space of a computer game. The relevance of study is determined, on the one hand, by the active mediatization of various spheres of our life and the strengthening of the role of gaming communication practices in shaping the media landscape as a whole, and on the other hand, by the intensive development of artificial intelligence technologies and the problems that arise in connection with this in human – artificial intelligence communica-tion in the media sphere. As the main research methods, the content analysis method, cross-analysis and the historical-functional method are declared, on the basis of which the key forms of interaction between artificial intelligence and human in different types of games are established, and an ethical standard for such interaction is proposed, which can be extrapolated to media communication in general. It is determined that the typology of the roles performed by artificial intelligence in games can be built on the basis of such features as the complexity, complexity and internal structure of artificial intelligence. It turns out that human – artificial intelligence relations are built mainly on the following types of interaction: hostile, controlling, conditionally friendly and friendly. As fundamental ethical norms of communication in the human – artificial intelligence link, postulates are proposed based on the principle of equality of participants in the communication process, when the issue of not only the safety of the player is considered, but also the safety of the artificial intelligence, which acquires features that fit the definition of a living one.
Gamification as a tool for increasing the engagement of the university social media audience
Authors: Prokhorov Andrey V.
Published: May 2022

This work is devoted to the study of various aspects of mediatization of universities activities, inextricably linked with the construction of their digital brands. Mediatization of higher education institutions is often associated with an increase in the intensity of their presence in social media. Presence in social media implies the possibility of broadcasting the key values of the university brand, interaction with target audiences, both external and internal. Active work in social media includes taking into account the characteristics of target audiences, the specifics of their media consumption. One of the important tasks of the “university – audience” interaction is to increase the involvement of the audience, for which universities resort to gamification techniques. Gamification, considered as the use of game mechanics in non-game schemes, is widely used in the fields of education, business, journalism, and marketing.
Strategies for the promotion of world languages in post-soviet Central Asia
Authors: Yang Bo
Published: May 2022

We consider in a comparative perspective the strategies of the United States, Russia, China, Turkey, Iran, India, Japan, the Republic of Korea and the European Union in Central Asia to promote languages. We present the institutions and measures undertaken to promote world lan-guages in the region. This complex analysis allows us to conclude that the competition between the leading countries for the expansion of linguistic and cultural presence in Central Asia is deter-mined by geopolitical, economic and cultural-historical factors, adjusting to the changing global and regional situation
A construção de cartografias insurgentes
Authors: Souza Newan Acacio Oliveira de , Costa Vanessa Avila , Alfonso Louise Prado
Published: May 2022

Neste artigo, discutiremos a construção da oficina intitulada “Devassos no Paraíso, Bichas e Putas em um País Tropical: Discutindo Arqueologias e Sexualidades”, realizada no evento “Cidades em Transe: Cotidianos em Conexão”, na cidade de Pelotas/RS. A oficina foi elaborada a partir dos aportes teórico-metodológicos da Arqueologia da Paisagem e da Arqueologia Queer e teve como foco a criação de cartografias insurgentes, que contestam as normas da ciência cartográfica e mapeiam os conflitos e as (re)existências na cidade. Estas cartografias foram concebidas enquanto formas de manifestar as vivências cotidianas das trabalhadoras sexuais e da comunidade LGBTQIA+ na paisagem do passado-presente-futuro de Pelotas. Além disso, suscitaram discussões entre as/os/es participantes sobre a luta pelo direito à cidade travadas por estas pessoas e as suas formas de resistir contra a putafobia e a LGBTQIA+fobia.
Os impasses da bioarqueologia
Authors: Anzini Violet Baudelaire
Published: May 2022

Este artigo problematiza de forma crítica como a arqueologia, em especial, a bioarqueologia trata o material arqueológico, como remanesce humanos de origem biológica de forma binária, sob uma perspectiva cis-heteronormativa sobre corpos humanos, e assim legitimando todo o Apartheid de gênero existente na América Latina. O objetivo desse artigo, é mostrar como o dimorfismo sexual é artificial e potencialmente perigoso, quando atravessa desde a intepretação do passado humano até o presente, onde as pessoas trans e intersexo são oprimidas e invisibilizadas em função de um dimorfismo sexual pretensioso e compulsório. A metodologia aplicada foi a revisão bibliográfica e teórica.
Otávia e Cleópatra entre rivais
Authors: Belo Tais
Published: May 2022

A proposta deste trabalho segue as primeiras sugestões feitas no início dos estudos sobre as mulheres da Antiguidade, ou seja, procurar, iluminar e fazer existir essas mulheres do passado, além de levantar uma crítica ao androcentrismo de tal tempo. Dessa forma, este artigo enfatizará duas mulheres, Otávia e Cleópatra, as quais sofreram diferentes consequências por estarem em meio às intrigas de Otávio e Marco Antônio, que foram registradas através de fontes textuais e materiais, assim como de moedas exemplificadas aqui. A reconciliação de Antônio e Otávio foi selada com o casamento de Antônio com sua irmã, Otávia. Cleópatra foi caracterizada como uma influência fatal e como um exemplo a não ser seguido. Nessa perspectiva, é por meio das problemáticas acerca das questões atuais das mulheres que se busca esse conhecimento no passado.
A arqueologia entre o jogo acadêmico e a desesperança
Authors: Gomes Jaqueline , Passos Lara de Paula
Published: May 2022

Partindo de um incômodo pessoal construímos o presente texto procurando refletir sobre as redes acadêmicas operadas nos cursos de Arqueologia em universidades públicas brasileiras. Acessando os sites dos departamentos e programas de pós-graduação em Arqueologia e/ou Antropologia (com concentração em Arqueologia) e a Plataforma Sucupira, coletamos informações sobre docentes titulares e suas respectivas instituições de formação (mestrado e/ou doutorado). Foi possível vislumbrar tendências de “vínculos” entre programas e departamentos específicos, cujos números evidenciam sistemáticas desigualdades e hierarquias, que em nossa análise, podem ser explicadas por influências de instituições tradicionais de formação, bem como redes acionadas por relações docentes de elevado prestígio acadêmico. Contextualizamos tais dados considerando aspectos de gênero, étnicos, de classe e geopolíticos, e acreditamos que podem contribuir para um debate amplo que deve ser feito sobre reprodução de desigualdades nos espaços institucionalizados da prática arqueológica no caso brasileiro.
Relato de experiência sobre a construção de um espaço museal em uma escola privada
Authors: Zanchett Kássia Lima , Fabre Santos Lilian Louise , Faita Suzane
Published: May 2022

Este relato de experiência aborda a criação do Espaço de Memória Santa Rosa de Lima, localizado na cidade de Lages, no Planalto Sul de Santa Catarina, e discute a relevância da preservação histórica e da memória. O processo de criação do espaço desde a escolha dos objetos até a apresentação deles na exposição, e as dificuldades enfrentadas pela equipe, são descritos neste texto. Os trabalhos iniciaram em 2019, sendo concluídos em 2021.
Posibilidades y desafíos en el abordaje del pasado en la educación formal de la provincia de Buenos Aires, Argentina
Authors: Rocio Lencina , Conforti María Eugenia
Published: May 2022

Este trabajo aborda el lugar de la arqueología en el campo de la educación en la provincia de Buenos Aires (Argentina). Se analizan las dimensiones prescriptivas del Sistema Educativo y los Contenidos del Currículo Básico y Secundario. Para él, se hace referencia al caso de Benito Juárez, área desde la cual se han desarrollado proyectos relacionados con esta temática. Para su enfoque, si ha reconstruido los antecedentes de la relación entre arqueología y educación a nivel nacional, provincial y local. Se aplicó un diseño metodológico cualitativo basado en análisis documental específicamente a archivos normativos y diseños curriculares provinciales relacionados con contextos formales de aprendizaje.Finalmente, se construye una matriz FODA orientada al corte transversal de variables y al abordaje de múltiples dimensiones y comparaciones sobre el caso.
A relevância do auxílio emergencial na redução da desigualdade em 2020
Authors: Hoffmann Rodolfo , Jesus Josimar Gonçalves de
Published: May 2022

É analisada a distribuição da Renda Domiciliar Per Capita (RDPC) no Brasil usando microdados da Pesquisa Nacional por Amostra de Domicílios Contínua anual de 2012 a 2020. Considera-se a decomposição dessa renda em onze parcelas, mostrando que o rendimento dos empregadores, o rendimento proveniente de aluguéis e a remuneração dos funcionários públicos são parcelas regressivas e que o rendimento do Bolsa-Família é o mais progressivo, com focalização nos pobres bem superior à do Benefício de Prestação Continuada (BPC). Analisando os dados trimestrais do primeiro trimestre de 2018 ao quarto trimestre de 2020, ressalta-se o impacto do Auxílio Emergencial pago a partir do segundo trimestre de 2020, mostrando que foi o responsável pela queda da desigualdade de 2019 a 2020.
Protective Effect of Lemongrass Extract ( Cymbopogon nardus) on Spermatozoa Cells Induced by Lead Acetate
Authors: Setiyowati Putri Ayu Ika , Solekha Rofiatun , Irawan Dwi Dianita , Rosalina Reny , Rachmadani Karin Alifia , Saputra Angella Ananda
Published: May 2022

Introduction: Male infertility can be caused by many factors. One of which is environmental pollution such as lead acetate. Lead acetate exposure can increase Reactive Oxygen Species (ROS), affecting spermatozoa quality. Natural antioxidants and flavonoid on Lemongrass (C. nardus) have a great potential for protecting the male reproductive system. This study aimed to analyze the effect of giving various dosages of C. nardus extract on the sperm quality of mice. Methods: The Balb/C male mice were divided into five equal groups. The negative control group was injected with 0.01 ml Na-CMC 0.5% within 40 days, and the positive control group was injected with 0.01 ml lead acetate 7 mg/kg BW within 5 days, the treatment groups were injected by 0.01 ml lead acetate 7 mg/kg body weight within 5 days and continuously injected by 0.01 ml of C. nardus extract with various dosage 25 mg/kg BW, 50 mg/kg BW, and 100 mg/kg BW within 35 days. At the end of the experiment, mice were sacrificed, and sperm suspensions were collected from cauda epididymal to measure the morphology, concentration, and motility.Results: The results showed that giving C. nardus extract could repair morphology, concentration, and motility of spermatozoa with significantly different (p<0.05). The 25 mg/kg BW dose has a good protective effect. Conclusion: The C. nardus extract can repair the decreasing sperm quality caused by lead acetate exposure.
Poor Glycemic Control is Correlated with Reduced Cognitive Function in Type 2 Diabetes Mellitus Patients
Authors: Eugenia Archangela Olivia , Sani Achmad Firdaus , Susanto Hermawan , Prajitno Jongky Hendro
Published: May 2022

Introduction: The prevalence of type 2 Diabetes Mellitus (T2DM) in Indonesia is increasing and is known to cause several complications related to the patient’s glycemic control. A chronic hyperglycemic state will lead to microvascular injury of the brain resulting in cognitive impairment as one of the complications of T2DM. Therefore, our present study observed the correlation between glycemic control and cognitive impairment in patients with T2DM.Methods: This was an observational study with a cross-sectional design of T2DM patients in endocrine outpatient clinics of Dr. Soetomo General Academic Hospital from October 2020 to March 2021. The subjects were recruited consecutively then categorized into groups with controlled (HbA1c < 7%) and uncontrolled (HbA1c ≥ 7%) blood glucose. The cognitive function was evaluated using the AD8 informant-based questionnaire.Results: A total of 43 adult T2DM patients aged < 65 years were recruited. The incidence of cognitive impairment was not significantly different (p=0.127) between controlled and uncontrolled blood glucose groups. However, HbA1c levels were positively and significantly correlated with AD8 scores (p=0.031, R=0.330). Moreover, the duration of T2DM was found to significantly affect cognitive abnormalities in these patients. (p=0.021).Conclusion: Poor glycemic control in T2DM patients increased the risk of developing reduced cognitive function.
Breeding Preference and Bionomics of Anopheles spp. at the Malarial Endemic Area, Runut Village, East Nusa Tenggara Province, Indonesia
Authors: Gery Morsales Munthe  , David Nugraha  , Gabriel Pedro Mudjianto  , Etik Ainun Rohmah  , Arnoldina Dolfina Dua Weni  , Zukhaila Salma  , Lynda Rossyanti  , Fitriah  , Suhintam Pusarawati  , Budi Utomo  , Ukmawati Basuki  , Haruki Uemura
Published: May 2022

Introduction: Anopheles mosquito is transmitting malaria, one of the health problems in Indonesia. Understanding Anopheles mosquito behaviour and its breeding preference is one of the crucial keys to prevent malaria transmission. This study aimed to identify the breeding place distribution and bionomics of Anopheles spp. in Runut village, Sikka district, East Nusa Tenggara. Methods: A descriptive observational study was conducted in Runut village, Waigete sub- district, in April 2018. Anopheles spp. larvae were collected in 7 suspected breeding places consisting of 2 rice fields, 3 fish ponds, and 2 puddles. Mosquitos behaviour was observed using bed-net traps located inside and outside the house from 7.15 PM to 1.15 AM after obtaining informed consent. Mosquito collection using bed-net trap were performed for 40 minutes then followed by resting mosquito collection for 10 minutes. Results: Anopheles spp. larvae were found in most of the suspected aquatic habitats, presenting different densities and together with larvae of the other mosquito species. Relatively high number of Anopheles spp. larvae was obtained from a puddle. Only one female mosquito of Anopheles spp. resting on the wall inside house was found around 00.55 – 01.05 AM and resulted in low mosquito density determination. Conclusion: Anopheles spp. larvae were harbouring in most of the aquatic habitats and one puddle contained moderately abundant larvae of Anopheles in Runut village, Sikka district, East Nusa Tenggara, Indonesia. Even only one Anopheles spp. mosquito was detected inside the house, residents in Runut village should regular use insecticide-treated bed nets and continuous observation of mosquito breeding places especially puddles to prevent malaria and other mosquito-borne diseases.
Pharmaceutical and Medical Devices Industry Regulation in Indonesia: Human Rights Perspective
Authors: Lesmana Giannina Meracellene , Tenando Matthew Darrell , Dewi Vienda Mustika
Published: May 2022

AbstractA deficiency in supply of medicines and medical devices, especially in remote areas, has become a national problem since the mid-2000s until now. This problem is certainly made worse by the presence of COVID-19. The main causes of this supply shortages are, among others, economic factors, ineffective regulations that result in problems related to business and supply chains. Indonesia, a country where 90% of raw materials for medicines are imported from abroad, of course is deeply affected by the export ban of countries that supply raw materials. Do not forget that Indonesia's geographical condition is so vast that it creates huge obstacles for the distribution of drugs and medical devices, and it is understandable if the private sector does not want to open hospitals, pharmacies or clinics in remote areas due to economic factors. As a result, human health, something which should be a human right feels like a luxury during this pandemic. Therefore several policies have been implemented, ranging from increasing production capacity, enacting regulations regarding limits on the number of drugs that can be prescribed to patients or purchased by the public to prevent hoarding, simplifying the industrial licensing process to increasing hospital beds.Keywords: Medical Devices; Medicine; COVID-19.
AbstrakKurangnya pasokan obat dan alat kesehatan khususnya di daerah terpencil telah menjadi masalah nasional sejak pertengahan tahun 2000-an hingga saat ini. Masalah ini tentunya diperburuk oleh adanya COVID-19. Penyebab utama kekurangan pasokan ini diantara lain karena faktor ekonomi, regulasi yang kurang efektif yang mengakibatkan masalah terkait bisnis dan juga rantai pasok. Indonesia sebuah negara dimana 90% bahan baku obat obatan didatangkan dari luar negeri tentu sangat terpengaruh oleh larangan ekspor negara negara pemasok bahan baku. Tidak lupa kondisi geografis Indonesia yang begitu luas menghasilkan kendala yang begitu besar untuk distribusi obat dan alat medis, dan dapat dipahami jika pihak swasta tidak ingin membuka rumah sakit, apotek ataupun klinik di daerah terpencil karena faktor ekonomis. Lantas kesehatan yang seharusnya adalah Hak Asasi Manusia terasa seperti kemewahan di pandemi ini. Oleh sebab itu beberapa kebijakan yang dilakukan yaitu mulai dari meningkatkan kapasitas produksi, memberlakukan peraturan mengenai batasan jumlah obat yang dapat diresepkan untuk pasien atau dibeli oleh masyarakat untuk mencegah penimbunan, simplifikasi proses perizinan industri hingga memperbanyak tempat tidur rumah sakit.Kata Kunci: Alat kesehatan; Farmasi; COVID-19.
Perlindungan Hukum Wajib Pajak Terkait Ketentuan Official Assessment-System Dalam Bidang Pajak Bumi dan Bangunan
Authors: Afifah Lisa Nadya
Published: May 2022

AbstractThis legal research concluded that, it is necessary to explain the concept of the official assessment-system and self-assessment-system to address the vague issue of the concept of tax collection in the Regional Tax and Retribution Law and the Cipta Kerja Law. Regarding the official-assessment system that is still used in the collection of Land and Building Tax, tax officials who have full authority in issuing tax assessments, have the potential to take actions for benefit themselves in determining the amount of tax that the taxpayer is obliged to pay. Government in terms of taxpayer losses due to the issuance of a Tax Assessment has a responsibiliy based on the concept of occupational and personal accountability in administrative law.Keywords: Tax-Collecting System; Land and Building Tax; Government Official Responsibility.
AbstrakPenelitian ini membahas mengenai kekaburan konsep pemungutan pajak dalam UU Pajak Daerah dan Retribusi Daerah serta UU Cipta Kerja. Berkaitan dengan sistem official-assessment yang masih digunakan dalam pemungutan Pajak Bumi dan Bangunan, pejabat perpajakan yang memiliki wewenang penuh dalam penerbitan Surat Ketetapan Pajak, berpotensi melakukan perbuatan yang menguntungkan dirinya sendiri terkait penentuan besarnya pajak yang berkewajiban dibayar oleh Wajib Pajak. Pejabat perpajakan dalam hal kerugian Wajib Pajak akibat penerbitan Surat Ketetapan Pajak (SKP) memiliki tanggung jawab berdasarkan konsep tanggung jawab jabatan dan pribadi dalam hukum administrasi. Kata Kunci: Sistem Pemungutan Pajak; Pajak Bumi dan Bangunan; Tanggung Jawab Pejabat Pemerintahan.
Implikasi Pungutan Pajak Berganda Terhadap Pengenaan Pajak Penghasilan Perorangan Atas Dividen
Authors: Pranyoto Maverick Gilang
Published: May 2022

AbstractThe emergence of new policies contained in Law no. 11 of 2020 concerning Job Creation. Provide a series of mechanisms to simplify and/or expedite the process of future investment in Indonesia. This has resulted in several changes in the regulation, especially in this discussion regarding Income Tax on Dividends. Provide several tax incentives in order to achieve the goal of the Indonesian state to be able to increase the rate of economic growth. Incentives will be given on condition that at least 30% of dividends obtained by taxpayers must be reinvested in the territory of Indonesia. The enactment of this provision raises questions about the new provision that there is no double taxation, as well as the settlement of double taxation itself. Therefore, upon the application of this provision, there is still double taxation even though the taxpayer has invested at least 30% of the income on dividends.Keywords: Income Tax; Dividend; Double Tax; Investment.
AbstrakMunculnya kebijkan baru yang tertuang dalam Undang-Undang No. 11 Tahun 2020 Tentang Cipta Kerja. Memberikan serangkaian mekanisme untuk mempermudah dan/atau memperlancar proses investasi yang akan datang di Indoneisa. Sehingga menimbulkan beberapa perubahan dalam pengaturannya terkhususnya dalam pembahasan ini perihal Pajak Penghasilan atas Dividen. Memberikan beberapa insetif pajak guna untuk mencapai tujuan negara Indonesia untuk dapat menambah angka pertumbuhan ekonomi. Insentif akan diberikan dengan syarat minimal 30% dividen yang diperoleh wajib pajak harus diinvestasikan kembali diwilayah Indonesia. Berlakunya ketentuan ini menimbulkan pertanyaan dengen ketentuan yang baru tidak ada pungutan pajak berganda, serta penyelesaian atas pajak berganda itu sendiri. Sehingga atas berlakunya ketentuan ini masih terdapat pajak berganda walaupun wajib pajak telah menginvetasikan dengan jumlah minilam 30% dari penghasilan atas dividen. Kata Kunci: Pajak Penghasilan; Dividen; Pajak Berganda; Investasi.
Upaya Penagihan Utang Pajak Terhadap Wajib Pajak yang Telah diputus Pailit
Authors: Candraningrum Talitha Belvarini
Published: May 2022

AbstractThe bankruptcy procedure aims to settle all debt obligations owed by the debtor. However, in practice, there is a misconception related to the management of Debtor Debtors by Creditors who are not willing to follow bankruptcy legal procedures on the basis of differences in the responsibilities of a type of debt regulated in other laws, such as tax debt. Research with this normative legal research method aims to analyze the applicability of the appropriate types of preferences between tax law and bankruptcy law as well as the efforts of the Republic of Indonesia, represented by the Director General of Taxes (DGT) as the creditor to be able to collect the tax debt of taxpayers who have been bankrupt. with the right provisions. Keywords: Bankcruptcy; Tax; Director General of Taxes.
AbstrakProses kepailitan memiliki tujuan untuk menyelesaikan segala kewajiban utang yang dimiliki oleh Debitor. Namun dalam prakteknya, seringkali terjadi suatu miskonsepsi terkait prosedur penagihan utang Debitor oleh Kreditor yang tidak bersedia mengikuti prosedur hukum kepailitan atas dasar perbedaan pertanggungjawaban suatu jenis utang tertentu yang diatur dalam peraturan perundang-undangan lainnya misalnya utang pajak. Penelitian dengan metode penelitian hukum normatif ini memiliki tujuan untuk menganalisa keberlakuan jenis asas preferensi yang berlaku antara hukum pajak dan hukum kepailitan serta upaya Negara Republik Indonesia yang diwakili oleh Direktur Jenderal Pajak (DJP) selaku Kreditor untuk dapat melakukan penagihan utang pajak wajib pajak yang telah dipailitkan sesuai dengan ketentuan perundang-undangan yang tepat. Kata Kunci: Pailit; Pajak; Direktur Jenderal Pajak.
Legal Protection for Parties in Transferring Receivables from Factoring Transactions (Factoring)
Authors: Muslim Shohib
Published: May 2022

An agreement can be born not enough just by the will; the will is not stated according to the theory of statements (verklaring theory). Furthermore, according to the theory of trust (vertrouwens theory), it is argued that the stated will becomes an agreement that can produce an agreement. We attempted to identify the existence of an agreement factoring and transfer of receivables in the practice of factoring transactions that have provided legal protection to the parties in the perspective of consumer protection and the principle of freedom of contract. Here, we conducted a legal analysis on certain legal phenomena in Indonesia related to factoring transaction. The scope of this study was limited to factoring activities of a financing nature, particularly related to the purchase and transfer of receivables in factoring transactions in Indonesia (domestic factoring). Philosophical issues related to factoring transactions, where factoring is an institution adopted from the British legal system and the American legal system (common law), influenced by the understanding and principles of materialism, individualism and liberalism, while the Indonesian legal system is based on Pancasila, based on the principles of God, kinship, togetherness and mutual cooperation, balance, and responsible freedom. In our analysis, we found that the process of making the agreement is prepared and determined unilaterally by the factor by providing a very minimal portion for the client to negotiate. Thus, the factoring agreement does not fulfill the principle of balance and the principle of freedom of contract.
The Meaning of the Integrity Zone in the Prosecutor's Office: A Study of Legal Hermeneutics
Authors: Arimuladi Setia Untung , Utama Yos Johan , Asmara Teddy
Published: May 2022

Integrity Zone is proposed to improve the quality of public services, and as an effort to realize clean and good government, even it is still hard to fully realize in specific law enforcement agencies, such as the Prosecutor's Office of the Republic of Indonesia. For that purpose, the implementation of the related law should be accompanied by an understanding that humans are the prominent entities in realizing the norms contained in the integrity zone. The potential for abuse of duties and authority by individual prosecutors that can at least be categorized as illegal acts should be appropriately addressed. A qualitative approach with the hermeneutic method was employed in this study to explore and examine the legal meanings behind the phenomena in the integrity zone through correct interpretation. It is concluded that there is a limitation in regulating the integrity zone within the attorney's office and not referring to the correct interpretation of the correlated law. The legal hermeneutic perspective in building an integrity zone at the Prosecutor's Office must be built based on a culture of zero tolerance for any illegal act, which refers to planting and strengthening the roots of human conscience within the Prosecutor's Office.
The Immunity of the Administration of State Financial Policy and Financial Stability System in Emergency
Authors: Suwarjana I Made
Published: May 2022

Officials involving in the prevention and mitigation of corona virus want to be given the right of immunity or legal immunity in implementing discretion authority as a guarantee and legal certainty that any decided policy will not be tested or used as the basis for bringing criminal action. The formation of Government Regulation in Lieu of Law (Perpu) No.1 Year 2020, which is aimed to handle the corona virus pandemic (COVID-19) actually comes with noble purpose. But the authorization of immunity right or legal immunity to the officials might cause state financial loss and tend to generate abuse of power.  This study aims to study the concept of state financial loss, its accountability and legal immunity on criminal responsibility over the state financial loss as the impact of decision-making by officials in handling Covid-19. This was a legal research type that applies statute approach, conceptual approach, comparative approach, and case approach. Legal immunity is a form of legal protection for parties carrying out tasks and responsibilities under a good faith.
The Essence of Legal Research is to Resolve Legal Problems
Authors: Marzuki Peter Machmudz
Published: May 2022

Legal research is carried out to resolve legal problems. Since jurisprudence is  a prescriptive science, legal research is conducted to produce prescription. The prescription may be the basis of resolving the legal problem. It is different from research for behavioral science or social research which is to verify a hypothesis. Data are needed to verify the hypothesis. On the other hand, legal research does not need data since it is not conducted to verify a hypothesis. Social research is to find coherence truth while, legal research is to discover coherence truth. Despite usage of induction in establishing argument, legal research does not use data to find the truth because the truth found is coherence truth. Legal research may be for practical purpose or for academic activity but is still like any other research and begins with problem, which  is a legal problem. Legal problems in  legal research should be clearly defined; otherwise, there will be misapplication of law to the problem. Consequently, the problem will not be solved. Legal problems may be causal relationship, functional relationship, or two propositions where the latter proposition gives clear meaning to the first proposition. The type of legal problem should be identified. It is necessary to collect legal research materials, which may be primary legal materials, secondary legal materials, and non-legal materials. The non-legal materials are supporting and complementary materials. Legal research may be carried out by using approaches as necessary. There are five types of approaches, statute approach, case approach, historical approach, comparative approach, and conceptual approach. The respective approach should be used appropriately.
Optimising the Role of the Financial Services Authority for a More Sustainable Business Ecosystem in Indonesia
Authors: Prisandani Ulya Yasmine
Published: May 2022

This paper elaborates the role of the Indonesian Financial Services Authority in providing a legal framework, for public and financial services companies in particular, for achieving sustainability. It also provides a comparative analysis of sustainability regulations and functions undertaken by financial services authorities in other jurisdictions. This research takes a normative approach, combining an assessment of Indonesian laws and regulations related to business sustainability and a comparative approach; the latter provides insight into the comparable legal framework in the European Union and the United Kingdom. The Indonesian Financial Services Authority issued regulations on sustainable financing in 2017, and its sustainability roadmap was updated in 2021. Comparable provisions are found in the United Kingdom’s Financial Conduct Authority’s guiding principles on design, delivery, and disclosure of environmental, social and governance and sustainable investment funds, which acts as a supplement to the EU’s Sustainable Finance Disclosure Regulation. This paper hopes to contribute to the literature on business and human rights by providing an overview of the current role of the Indonesian Financial Services Authority in ensuring the sustainability of businesses under its auspices in comparison with similar agencies in the United Kingdom and European Union. Research on business and sustainability in Indonesia from a legal perspective is still rare, despite the rising urgency of the matter in developing business and human rights as well as climate change mitigation strategies.
Access to Judicial Remedies for Palm Oil Workers Under Poor Working Conditions in Indonesia
Authors: Goestoro Ratih Ananda Putri
Published: May 2022

Most palm oil workers in Indonesia are employed as temporary daily workers. Their situations are prone to human rights violations ranging from the right to fair working conditions to the freedom of association. Under international law, palm oil workers should have the right to remedies for these human rights violations. The third pillar of the United Nations Guiding Principles on Business and Human Rights (UNGPs) provides that remedies for victims of business-related human rights violations can be accessed through judicial or non-judicial means. Under Indonesian Law, palm oil workers working under poor conditions can access their remedy through judicial mechanisms, such as the Industrial Relations Court, Civil Court or Criminal Court. However, current Indonesian Law does not provide adequate access to remedies for palm oil workers in Indonesia because the law does not provide the obligation to provide remedies under the UNGPs. Therefore, these palm oil workers do not have adequate access to a judicial remedy. Palm oil workers in remote areas face legal, procedural, and practical barriers in obtaining remedies. This article aims to find the judicial avenues these workers could use to access remedies and overcome their challenges.
Crime News Broadcasting in the Framework of Protection of the Rights of Suspects/Defendants
Authors: Atmaja Nr Ig Punia
Published: May 2022

Crime news broadcasts on television are  a part of press freedom to disseminate information to the public through printed or electronic media. Information delivery through electronic media such as television, particularly crime news, presents overviews of criminal events as if the audiences witness it straight from the crime scene. It shows the fact that. one on hand, crime news is broadcast  widely on private television stations, while on the other hand there are rules for broadcasting crime news as regulated in Law Number 40 of 1999 on Press and Law Number 32 of 2002 on Broadcasting. Laws on press and broadcasting also regulate the establishment of Press Council that determines ‘journalist code of ethics’ and the Indonesian Broadcasting Commission (KPI) which sets the ‘broadcast program standards and broadcasting behavior guidelines’. These institutions supervise news or broadcasting as well as individuals or broadcasters that violate broadcasting rules or code of ethics. Crime news broadcasting that displays the face and identity of suspects or defendants is a violation to the principle of ‘Presumption of innocence’, that an individual should be assumed or considered innocent until the court proves that he/she is guilty. Crime news broadcasts impose effects on the suspects or defendants in receiving ‘due process of law’, and on the public prosecutor and judge investigating the case. Therefore, crime news broadcasting should be sought to not violate the code of ethics or rules as well as the rights of suspects or defendants.
Carbon-supported single-atom catalysts for advanced rechargeable metal-air batteries
Authors: Xia Qing , Zhai Yanjie , Zhao Lanling , Wang Jun , Li Deyuan , Zhang Lili , Zhang Jintao
Published: May 2022

To address the fossil energy crisis and environmental problems, the urgent demand for clean energy has promoted the rapid development of advanced rechargeable metal-air batteries based on the redox reaction couples of gases, such as the oxygen reduction, oxygen evolution, carbon dioxide reduction and carbon dioxide evolution reactions. High-efficiency electrocatalysts are highly desirable to enhance the conversion efficiency of these reactions for enhancing battery performance. Significant advances in single-atom catalysts (SACs) on carbon matrices have been witnessed in recent years as attractive and unique systems to improve the electrocatalytic activities for high-performance rechargeable Zn- and Li-air batteries. This review summarizes the latest achievements in the applications of carbon-supported SACs in metal-air batteries, with a particular focus on the rational design of SACs and their fundamental electrocatalytic mechanism at the atomic level. The future development and perspectives of SACs in the field of metal-air batteries are also discussed.
ANALISIS KESTABILAN TEROWONGAN MENGGUNAKAN DATA PEMANTAUAN DEFORMASI MASSA BATUAN DENGAN TOTAL STATION PADA TEROWONGAN KERETA API NOTOG
Authors: Hulwani Zati , Sulistianto Budi , Widodo Nuhindro Priagung , Septiyanto Eko , Musyafiq Ahmad Na’im
Published: May 2022

Pada masa kini, penggunaan terowongan baik untuk keperluan pertambangan maupun sipil seperti sarana transportasi (kereta api, saluran air untuk pembangkit listrik tenaga air) semakin berkembang. Kestabilan terowongan menjadi salah satu faktor yang sangat penting dan membutuhkan perhatian yang lebih bagi kelangsungan dan kelancaran kegiatan transportasi. Penelitian ini dilakukan di terowongan kereta api Notog BH 1440 yang berlokasi di jalur antara Cirebon - Kroya (Cikro), Jawa Tengah, Indonesia. Analisis deformasi berdasarkan hasil pemantauan massa batuan dengan mengukur displacement massa batuan di sekitar terowongan. Pengukuran deformasi (displacement) massa batuan menggunakan total station pada STA 395 dengan 3 titik pantau, A = dinding kiri (sebelah Timur), B = atap, dan C = dinding kanan (sebelah Barat). Besar deformasi terowongan pada setiap titik yaitu, titik A = 2,4 mm, titik B = 1,5 mm, dan titik C = 2,2 mm, terowongan dikategorikan masih dalam keadaan stabil. Penentuan kriteria kestabilan terowongan didasarkan pada laju perpindahan menurut Zhenxiang (1984), Cording (1974), dan UG Geotech PT. Freeport (2000). Berdasarkan hasil pengolahan data pemantauan displacement massa batuan didapatkan kestabilan terowongan pada titik A stabil; titik B relatif stabil menurut Zhenxiang (1984) dan Cording (1974) – stabil menurut UG Geotech PT. Freeport (2000); dan titik C stabil.