bluuebunny/crossref_metadata_2025 huggingface dataset:
TRANSFORMATION OF THE DIGITAL ECONOMY INTO THE NATIONAL TAX SYSTEMS OF FOREIGN COUNTRIES
Authors:   State University of Management, Moscow, Russia, Makhalina Oksana M. , Makhalin Victor N. ,   State University of Management, Moscow, Russia
Published: November 2020

The relevance of this article is due to the practical purpose of studying the foreign experience of taxation with a view to further use in the process of improving the Russian mechanism of the tax system. Existing differences in tax legislation in many countries allow international corporations to use a variety of ways to avoid paying enough taxes. The organization for economic cooperation and development (OECD) has been fighting such corporate tax crimes for several years, but has not always offered solutions that address the potential negative consequences for developing countries. To this end, the BEPS plan was developed in 2013 and finally adopted in 2015. It is a list of OECD measures to counteract the erosion of the tax base and the removal of multinational companies from taxation. The article considers international projects based on global monitoring the tax services of various States and current trends in the development and improvement of the tax administrating in accordance with the requirements of the BEPS plan and the digital economy. Those measures are presented in the article as a system for adapting the tax service to new ways of doing business based on the developing digital economy. At the same time, two issues of tax adaptation are solved. First, how to determine the tax presence in a given tax jurisdiction. Second, what is the role of the data and users and their dependence on intangible assets that characterize new digital business models, how and where the final product or service is created. In conclusion, the authors formulate recommendations for the organization of effective and efficient taxation of participants in the production process in the digital economy: it is necessary to secure taxpayers against unnecessary costs associated with tax administrating; the introduction of a fair approach to economic entities over a proportional tax burden; promote legal and regulatory certainty; comply with the principles of free competition in the absence of whatsoever protectionist measures on the part of the state; mitigate the impact on countries with weak economies.
Pendidikan Bagi Masyarakat Kategori Marginal Kawasan Pariwisata: Aplikasi Pendidikan Berbasis Praktik Sosial
Authors: Sukardi Sukardi , Wildan Wildan , Sukri Akhmad
Published: November 2020

Masyarakat marginal, seperti anak yang putus sekolah atau tidak melanjutkan studi karena berbagai faktor (ekonomi, geografi, sosial budaya) membutuhkan pendidikan alternatif bagi penyelesaiannya. Salah satunya adalah pendidikan berbasis praktik sosial,  karena mengarah pada kecakapan hidup atau usaha mandiri dengan memanfaatkan potensi kawasan, seperti kawasan pariwisata/ekowisata. Faktanya, cukup banyak masyarakat kategori tersebut, seperti di Kawasan Pariwisata/Ekowisata Sekotong. Sebagai contoh, berdasarkann survei di Kawasan Sekotong Barat terdapat lebih dari 100 orang anak kategori dimaksud. Oleh karenanya, aplikasi pendidikan berbasis praktik sosial dalam bentuk Demonstration Plotting (Demplot) usaha ekonomi produktif ini menjadi instrumen intervensi bagi penyelesaian permasalahan masyarakat kategori dimaksud. Beberapa produk sebagai basis praktik sosial, yaitu: souvenir kerang laut, souvenir cangkang kerang, budidaya kepiting bakau, dan kuliner. Hasilkegiatan  menunjukkan bahwa ketercapaian kompetensi minimal dalam memahami dan menciptakan produk usaha ekonomi produktif. Implikasinya adalah bahwa penguatan ekonomi masyarakat marginal melalui pendidikan berbasis praktik sosial dapat menjadi rujukan pada sektor pariwisata/ekowisata.
Pengolahan Rumput Laut Sebagai Camilan Sehat Di Desa Seriwe Kecamatan Jerowaru Kabupaten Lombok Timur
Authors: Cokrowati Nunik , Andriani Rovina , Marzuki M.
Published: November 2020

Desa Seriwe merupakan penghasil rumput laut Eucheuma cottonii kering dan produksinya kontinyu menyumbang produksi rumput laut Pulau Lombok. Rumput laut dapat digunakan sebagai bahan baku makanan dan bahan tambahan makanan olahan. Tujuan kegiatan ini adalah memberikan keterampilan pembuatan camilan sehat berupa dodol dan kerupuk rumput kepada ibu-ibu rumah tangga dan remaja putri. Kegiatan pengabdian kepada masyarakat ini dilakukan dengan menggunakan metode turorial dan praktek langsung pembuatan camilan sehat berupa dodol dan kerupuk rumput laut.  Kegiatan dilaksanakan di Desa Seriwe Kecamatan Jerowaru Kabupaten Lombok Timur pada tanggal 8 Desember 2016. Lokasi pelaksanaan kegiatan di ruangan bangunan mini pabrik pengolahan air laut dan rumput laut koperasi Kotoni Desa Seriwe. Kegiatan ini diikuti oleh 15 orang peserta yang terdiri dari ibu-ibu dan remaja putri. Hasil kegiatan ini adalah dodol dan kerupuk rumput laut yang dapat dijadikan camilan sehat keluarga dan dapat juga dijadikan produksaha mikro skala rumah tangga.  Kesimpulan dari kegiatan ini adalah keterampilan pembuatan camilan sehat yaitu dodol dan kerupuk rumput telah diberikan tim kegiatan ini kepada kepada ibu-ibu rumah tangga dan remaja putri. Sehingga mereka dapat membuat dan menyediakan secara mandiri camilan sehat tersebut untuk hidangan keluarga.
Science Literacy Ability of Elementary Students Through Nature of Science-based Learning with the Utilization of the Ministry of Education and Culture's "Learning House"
Authors: Lestari Hana , Setiawan Wawan , Siskandar Ridwan
Published: November 2020

Students' scientific literacy skills can be developed and enhanced with appropriate learning models and supported by adequate technology. This study aims to determine the improvement of the science literacy skills of elementary students through the Nature of Science learning model by utilizing the "Learning house" feature of the Ministry of Education and Culture. The research method used was a pre-experiment with one group pretest-posttest design. The instrument used was in the form of a science literacy ability test and an observation sheet of learning implementation with the research subjects of 38 students of Cibatok I Elementary School, Bogor, West Java, VA, and VB classes in 2018/2019 school year. The data obtained were analyzed by the Wilcoxon test using SPSS 22 at α (0.05). The results showed that (1) there was an increase in students' scientific literacy skills through the Nature of Science learning model by utilizing the "Learning house" feature of the Ministry of Education and Culture, this was indicated by sig (0,000) <α (0.05); (2) The average scientific literacy ability of students after being given the Nature of Science learning model by utilizing the "Learning house" feature of the Ministry of Education and Culture (3.75) is higher than the average scientific literacy ability of students before being given the Nature of Science learning model by utilizing the Ministry of Education and Culture's "Learning house" feature (2.57). It can be concluded that the Nature of Science learning model by utilizing the " Learning house" feature of the Ministry of Education and Culture can significantly increase the level of students' scientific literacy abilities.
The Effect of Based E-learning Contextual Approach on Student Learning Motivation
Authors: Ilyas Ilyas , Liu An Nisaa Al Mumin
Published: November 2020

One of the fundamental problems for students is the low motivation to learn. The reason is the learning approach used by lecturers in the classroom is less attractive. Therefore this study about the use of contextual approaches based on e-learning to help student motivation. This type of research is quantitative research, with descriptive statistical analysis and inferential statistics to describe motivation data for learning simple harmonic wave material Students of Physics Education Study Program at University of Flores use a contextual approach based on e-learning. Data collection techniques used in this study were non-test techniques. From the results of descriptive analysis shows that the average student learning motivation is 78.90 in the sufficient category. While the results of inferential statistics show the t value of 5.453, sig (2-tailed) 0.000. Because the sig (2-tailed) value of 0,000 is smaller than 0.05, this shows that the contextual approach based on e-learning (Zoom Cloud Meeting) influences student learning motivation
The Use of SASAMBO Culture in Learning Natural Product Chemistry to Support Traditional Health Tourism in Lombok and Sumbawa Islands
Authors: Hakim Aliefman , Jamaluddin Jamaluddin , Al Idrus Syarifa Wahidah , Ramandha Muhammad Eka Putra
Published: November 2020

The SASAMBO (Sasak, Samawa, Mbojo) tribe has a variety of medicinal plants. The abundance of SASAMBO tribal medicinal plants can be used in learning the natural product chemistry which are expected to support traditional health tourism on the islands of Lombok and Sumbawa. Natural product chemistry examines the chemical content associated with the efficacy of a medicinal plant. This linkage can provide scientific support for the use of SASAMBO traditional medicinal plants. The method used in this research is the study of literature and questionnaires. Data sources came from public records, the results of questionnaire responses, and scientific articles related to SASAMBO traditional medicine. The results showed that there were various SASAMBO medicinal plants which were potentially used in the study of natural product chemistry with details, Lombok (Sasak) 43 species, Sumbawa (Samawa) 25 species, and Bima (Mbojo) 35 species. Some of these plant species are used for the treatment of diseases caused by viruses, so it has the potential to be used to treat corona outbreaks. Lombok and Sumbawa islands have abundant medicinal plants, this makes the two islands potential as a traditional health tourism destination.
Synthesis of Tin Oxide Thin Layer by Doping Aluminum, Fluorine, and Indium Using Sol-Gel Spin Coating Technique
Authors: Doyan Aris , Susilawati Susilawati , Muliyadi Lalu
Published: November 2020

The synthesis of tin oxide thin films with doping aluminum, fluorine, and indium (SnO2: Al + F + In) by sol-gel spin coating technique has been successfully carried out. This synthesis aims to determine the quality of the thin film formed by adding doping aluminum, fluorine, and indium. The basic material used is SnCl2.2H2O, while the doping material used is AlCl3, NH4F, and InCl3.4H2O. The comparison of the basic ingredients and doping mixture of aluminum, fluorine and indium (SnO2: Al+F +In) used were 100: 0%, 95: 5%, 90: 10%, 85: 15%, 80: 20% and 75: 25%. The synthesis uses a glass substrate with size (10 x 10 x 3) mm. Coating synthesis includes substrate preparation, sol-gel making, film making, and sample heating. The layers that are made consist of 1 to 4 layers. The results showed that the layer formed had a high degree of transparency along with the increasing concentration of the doping material percentage. The higher the doping concentrations of aluminum, fluorine, and indium, the higher the transparency of the resulting layer. Besides, the greater the number of layers, the lower the transparency level of the layers
Clinical signiﬁcance hyperimmunoglobulin Е syndrome
Authors: Shilkina N. P. , Dryazhenkova I. V. , Masina I. V. , Vinogradov A. A. , Yunonin I. E.
Published: November 2020

Heterogeneityof immuno-inflammatory diseases pathogenesis has been revealed with high concentration of immunoglobulinE in some nosological forms, which requires further study.

Aim.Toanalyze literature data, to present retrospective analysis and personal observations of patients with high concentrationof IgE in the blood.

Materialand methods.In 7 patients with autoinflammatory diseases and 130 rheumatic patients,examined earlier, the analysis of IgE concentration has been carried out by radio-immune method or by immune-enzymeanalysis.

Results.Clinical observations of patients with derated immunoglobulin E syndrome are represented. The possibilitiesof genetic analysis and the connection of the derated IgE syndrome with vascular dysfunctions in rheumatic diseases arediscussed.

Conclusion.When making diagnosis is complicated in patients with inflammatory syndrome of unclear etiology andhigh IgE concentration in the blood, it is necessary to keep in mind the autoinflammatory genesis of this process. Further studyof the role of the derated immunoglobulin E syndrome in pathogenesis is required.
They remained the servants of Russia (the fate of military doctors of the Russian Imperial Army)
Authors: Krynyukov P. E. , Simonenko V. B. , Abashin V. G. , Beskrovnyy S. V.
Published: November 2020

The article presents the biographical data of military doctors of the Russian Imperial Army who continued to serve Russia after 1917 and participated in subsequent wars of the first half of the 20th century.
Monitoring system of biophysical properties of the red blood cells of patients for medical diagnosis purposes
Authors: Батюк Л.В. , Кізілова Н.М.
Published: November 2020

Modern medical diagnostics is impossible without high-tech means of collecting information about the patient's condition, in particular, the biochemical properties of blood and other tissues, physiological signals in the format of time series, and medical images as well. Extensive use of automatic methods of information processing and decision-making based on mathematical models, expert systems, and artificial intelligence is an integral part of the tomorrow’s medicine. Such approaches significantly increase the accuracy of diagnosis and the effectiveness of the prescribed treatment, but this requires the availability of properly structured databases with the results of both successful / unsuccessful treatments, and a complete set of necessary analyses and tests for each patient. This paper discusses the most important components of such database and public health monitoring system. The main issues are the standardization of data format, approaches, methods and laboratory equipment used to unify monitoring, diagnosis and control over the treatment. The importance of using additional physical parameters of blood cells and tissues to increase the efficiency of medical diagnostics with artificial intelligence is shown. The sedimentation curves corresponding to stable normal, stable increased and unstable erythrocyte aggregation rate are given. It is shown that the time to reach the maximum cell sedimentation rate can be calculated on a 2-phase model of blood suspension, indicators of which could be accumulated in the database, which will allow the extraction of additional diagnostic information using novel statistical and mathematical methods. Typical dependences of erythrocyte dielectric constant curves on temperature for oncology patients are given. It is shown that storage in the database the values of dielectric permittivity of red blood cells measured at different temperature and  frequencies of electromagnetic fields applied in the dielectrometer, provides significant material for a more detailed study of the patterns of development of various diseases and finding the most sensitive indices for their timely detection.
FORMATION A FORAGE MASS YIELD AND ADAPTABILITY OF PERENNIAL LEGUME-CEREAL HERBAGE INVOLVING THE MEDICAGO VARIA MART
Authors: Evstratova L. P. , Nikolaeva Е. V. , Evseeva G. V.
Published: November 2020

The article presents the results of studying the peculiarities of formation of aboveground mass and the biological adaptability of three-component legume-cereal grass mixtures with the participation of varieties of timothy grass (VIK 9), awnless brome  (Fakelny) and changeable alfalfa (Selena, Pastbishchnaya 88, Agnia). Using the method of main components for a comprehensive analysis of the length, number of shoots of the studied grass species, as well as the yield of dry matter of grass stands, two main components were identified, which explain the variability of characteristics for each of the two mowing by 78,3%. It was found that the yield of dry matter of agrocenoses was more determined by the length of shoots than by their number. In each mowing, the presence of competitive relationships in shoot formation in timothy grass and awnless brome, as well as timothy grass and alfalfa changeable. Based on the similar nature in the formation of shoots of awnless brome and changeable alfalfa, it was assumed that these cultures are most suitable for composing a grass mixture. In varying weather conditions six field seasons of growth processes and accumulation of crop dry matter of grasses in variants of the experiment had its own peculiarities: in extreme conditions the herbage is most strongly differed among themselves on a range of indicators and, on the contrary, in a relatively favourable – was more homogeneous. Based on the results of two-factor analysis of variance, a significant influence of meteorological factors on the productivity indicators for mowing was mainly established. The reliable influence of the composition of agrocenosis on the yield of feed mass was revealed only on the first date of grass harvesting. The inclusion of changeable alfalfa variety of Selena has resulted in a substantial increase of productivity of herbage. Agrocenoses with the participation of alfalfa Selena and Agnia varieties had increased values of general and specific adaptive capacity and were the most responsive to the improvement of environmental factors.
JUSTIFICATION OF BRIDGE AGRICULTURAL SYSTEMS BASED ON MULTI-SUPPORT SPRINKLER MACHINES
Authors: Turapin S. S. , Ryazantsev А. I. , Gorodnichev V. I. , Antipov А. O.
Published: November 2020

The article notes the importance of developments aimed at expanding the functionality of multi-support sprinkler machines, based on the bridge design and layout scheme of their spans. The main features of bridge units are similar in many ways to those of wide-reach sprinkler machines of the Kuban-LK1 type, a basic element that (a truss span with a support cart) can be taken as a separate module. At the same time, it is proved that the effectiveness of the design and application of a single-span circular bridge module is determined, to a large extent, based on its main purpose (sprinkling), the types and schemes of placement of rain-forming devices, as well as the design of running systems. Justified and recommended for use on the Kuban-LK1 DM irrigation of soil-seeing schemes of placement of sprinklers with the results of a positive assessment as an example of one of the methods (scheme 1) in the field are given. Based on the above, the driving systems for the self-propelled DM bridge trolley of circular action on moderate rigid wheels, pneumatic tires (figures 6,7,8 and 9), and crawler and walking engines were proved and tested positively. The analysis of technical solutions for running systems of sprinkler machines "Kuban-LK1" and the development of technical proposals on the basis of it to reduce their compacting effects on the soil allowed us to tentatively determine, based on the strength characteristics of the surface of the soil, the zones of their application. The experience of creating, on the basis of the above studies, an experimental section with a module based on the DM "Kuban-LK1", a bridge type with a preliminary expert assessment of its work is given. Analysis of search studies has shown that electrified multi-support sprinkler machines of the Kuban-LK1 type, when optimizing their rain-forming and running systems, can serve as a base and be fully used when creating multi-support bridge units with minor design modifications. In addition, the machine can be used as a power supply system to power other means of mechanization that work in the same process with it.
Developing a sustainable financing model for SMEs during the organizational life cycle in Uganda
Authors: AISDL
Published: November 2020

World over, it is generally acceptable that Small and Medium Enterprises (SMEs) are the engines of growth for a number of economies contributing more than half of the economies employment opportunities while at the same time being sources of innovation. With generally that acceptable level of importance to different economies, it is important that these firms continuously prosper for the countries to reap the accompanying benefits. In order for these firms to prosper, there is need for conscious effort being placed on creating an environment that supports their growth and prosperity. It is from this understanding that this study set out to develop a sustainable financing model for Small and Medium Enterprises along the organizational life cycle.
Manajemen Peserta Didik
Authors: Ariyani Rika
Published: November 2020

Buku ini berjudul “Manajemen Peserta Didik”, terdiri dari sepuluh bab yang meliputi: Bab 1 Pendahuluan; Bab II Konsep Manajemen Peserta Didik; Bab III Perencanaan Peserta Didik; Bab IV Manajemen Peserta Didik Di Kelas; Bab V Pembinaan Disiplin Peserta Didik; Bab VI Pembinaan Teknologi Informasi Dan Komunikasi (TIK) di Sekolah; Bab VII Layanan-Layanan Khusus Peserta Didik; Bab VIII Layanan Ekstrakurikuler Peserta Didik; Bab IX Promosi, Mutasi Dan Drop Out Peserta Didik; dan Bab terakhir adalah Evaluasi Kegiatan Peserta Didik.
Laminin 4 is differentially expressed in metastatic breast cancer, both in metastases to the brain and to the lymph nodes.
Authors: Mamoor Shahan
Published: November 2020

Metastasis to the brain is a clinical problem in patients with breast cancer (1-3). We mined published microarray data (4, 5) to compare primary and metastatic tumor transcriptomes to discover genes associated with brain metastasis in patients with metastatic breast cancer. We found that laminin 4, encoded by LAMA4, was among the genes whose expression was most different in the metastatic tumor tissues of patients with metastatic breast cancer, both in metastases to brain and to the lymph nodes when compared to primary tumors of the breast. Molecular functions and down-regulation of LAMA4 may be important for metastasis of primary tumor-derived cancer cells to the lymph nodes and to the brain in humans with metastatic breast cancer, and suggests some level of common origin for metastases that reside in the lymph nodes and colonize the brain.
CARACTERISTICILE SPIRITULUI ANTREPRENORIAL DIN ROMÂNIA
Authors: AISDL
Published: November 2020

Purpose: The purpose of this research is to analyze the characteristics of entrepreneurship in influential people in Romania, given that entrepreneurship is what guarantees the success of any business.Methodology: There are five indicators that show that a certain person has the entrepreneurial spirit: passion, optimism, continuous improvement, take calculated risks and achieve their goals.Results: Entrepreneurship is not learned, but is formed over time and is formed from within the person. So entrepreneurship becomes part of what people really are. Entrepreneurship develops in people, when they feel motivated, empowered, take risks, show passion and are willing to achieve great goals. In other words, to exceed their own limits. Also, the entrepreneurial spirit is always looking for change, because here it is a mentality that is constantly looking for innovation, in seeing the big picture, always looking for constructive feedback, always looking for new opportunities and in to always have a critical spirit. In addition, due to the entrepreneurial spirit that a person manifests, their employees will embrace this entrepreneurial mentality and will come up with new ideas, solutions and opportunities to problems, and this makes organizations grow and develop.
Qiro'atil Qur'an
Authors: Yaqin Ainal
Published: November 2020

Qira’at adalah perbedaan cara mengucapkan lafazh-lafazh Al-Quran yang baik menyankut hurufnya atau cara pengucapan huruf-huruf.Qira’at memiliki bermacam-macam, yakni Qira’at sab’ah, qira’at asyrah dan Qira’at arbaah asyrah. Dam masih banyak lagi macam-macamnya, menurut kualitas qira’at itu sendiri.
MÔ HÌNH ĐỊNH GIÁ TÀI SẢN TƯ BẢN
Authors: AISDL
Published: November 2020

Mỗi nhà đầu tư trong thị trường tài chính, khi phải chọn lựa các phương án đầu tư khác nhau, nhưng chúng có cùng trung bình lợi tức, thì tùy theo mức độ e ngại rủi ro (thể hiện qua hàm lợi ích) mà lựa chọn phương án ít rủi ro nhất, nghĩa là phương án có phương sai bé nhất. Nội dung này, được giới thiệu qua mô hình định giá tài sản tư bản. Đây là một trong những kết quả nền tảng của Toán tài chính.
TNFAIP1 is differentially expressed in the primary tumors of breast cancer patients treated with trastuzumab.
Authors: Mamoor Shahan
Published: November 2020

Trastuzumab, a monoclonal antibody targeted against the human epidermal growth factor receptor 2 (HER2) is utilized for the treatment of human breast cancer (1, 2), but a complete understanding of how tumor signal transduction is modulated by trastuzumab treatment is lacking. By mining published and public microarray and gene expression data (3, 4) from the primary tumors of patients treated with trastuzumab, we found that the tumor necrosis factor alpha-induced protein 1, TNFAIP1, was among the genes most differentially expressed in the primary tumors of patients treated with trastuzumab, and expressed at lower levels in the tumors of patients treated with trastuzumab. Thus, the use of trastuzumab in patients with breast cancer is associated with decreased expression of a gene (5) that can induce apoptosis of cancer cells (6).
Pandemi Corona dalam Islam
Authors: Subhi David
Published: November 2020

Corona, Virus ini telah menyebar di 198 negara. Di China, tempat sebaran virus berasal, kasus infeksi sudah berhenti penambahannya.Di benua biru, Eropa, dan di Amerika Serikat justru mengalami tren kenaikan yang cukup mengkhawatirkan dengan jumlah kematian yang tidak sedikit. Perkembangan pandemi global ini bisa dilihat di situs worldometer. Situasi ini semakin membuat kepanikan di setiap negara. Pun dengan situasi di negara kita, tren kenaikan pasien Covid-19 mengalami pertambahan berikut dengan kasus kematian. Sementara yang berhasil pulih memang ada, namun tidak signifikan.Sebagai orang islam, kita herus mempercayai bahwa Virus ini tidak mampu untuk membuat kematian bagi seluruh manusia, karena hakikatnya kematian hanya milik sang pencipta. Akan tetapi kita harus berikhtiar dengan adanya virus ini dengan cara menjaga kebersihan lingkungan
Timing-specific effects of single-session M1 anodal tDCS on motor sequence retention in healthy older adults
Authors: Puri Rohan , Hinder Mark R. , Krüger Melanie , Summers Jeffery
Published: November 2020

Anodal transcranial direct current stimulation (tDCS) may assist in counteracting age-related decline in cognitive and motor functions. The current study investigated the potential impact of anodal tDCS, and the timing of its application, in mitigating age-related deficits in motor sequence learning.Forty-eight healthy older adults received, over the primary motor cortex (M1), tDCS – anodal and sham at least 1 week apart – before, during or after an explicit sequence-learning task with electrophysiological measures of corticospinal excitability (CSE) and short-interval intracortical inhibition (SICI) also obtained.Bayesian analyses revealed no generalised benefit of anodal tDCS to motor acquisition and immediate retention. Furthermore, there was not enough evidence to support timing-specific stimulation differences on performance during acquisition and immediate retention. However, performance at delayed retention – measured 24 h after acquisition – was worse in the anodal (13.1%) than sham (17.6%) tDCS session for the group receiving tDCS during sequence acquisition, but not before (anodal: 18.4%; sham: 16.7%) or after (anodal: 18.5%; sham: 16.3%) it. No corresponding task-specific stimulation-based changes in CSE and SICI were observed.Thus, single-session M1 anodal tDCS in healthy older adults not only proved ineffective in facilitating sequence acquisition and immediate retention but also, when administered during sequence learning, proved detrimental to delayed retention. Overall, these null and negative results may have implications for the use of tDCS in clinical and rehabilitative settings, especially in the elderly.
A systematic review of conservation efforts using non-monetary, non-regulatory incentives to promote voluntary behaviour change
Authors: Thomas-Walters Laura , McCallum Jamie , Montgomery Ryan , Wan Anita , Veríssimo Diogo
Published: November 2020

Conservationists are increasingly interested in interventions which aim to encourage voluntary behaviour change in environmentally-beneficial ways. We conducted a systematic review to assess the strength of evidence that these interventions will result in desired behaviour change. We started with more than 300 000 records and after critical appraisal of quality identified 128 individual studies that merited inclusion in the review. We classified interventions by thematic area, type of intervention, the number of times audiences were exposed to interventions, and the length of time for which interventions ran. We found strong evidence that education, prompts and feedback interventions will result in positive behaviour change, but the strongest evidence comes from combining multiple interventions in one programme. Neither exposure duration nor frequency had an effect on the likelihood of desired behaviour change. There is a clear need to both improve the quality of impact evaluation conducted, and the reporting standards for intervention results.
How Families Matter for Health Inequality during the COVID-19 Pandemic
Authors: Thomeer Mieke Beth , Yahirun Jenjira , Colon-Lopez Alejandra
Published: November 2020

A version of this article has been published in the Journal of Family Theory and Review, https://doi.org/10.1111/jftr.12398 We theorize that social conditions surrounding the COVID-19 pandemic have the potential to increase the importance of families for health and widen existing inequalities. We suggest three primary tenets important for understanding families and health during COVID-19. First, risks of specific COVID-19 outcomes and other health problems are unevenly distributed across families. Second, how families impact health during the COVID-19 pandemic is conditional on public policies, organizational decisions, and concurrent events. Third, many health inequalities driven by racism, sexism, classism, and other oppressive societal force are amplified during COVID-19, but the extent to which this is occurring is shaped by families and by the public policies, organizational decisions, and concurrent events that also impact families and health. As health disparities continue to emerge from this pandemic, we call on researchers and policy-makers to pay attention to the multiple ways that families matter.
Converting Israeli Standard Occupation Classification 1994 (IL94) into International Standard Classification of Occupations 2008 (ISCO08) based on the European Social Survey
Authors: Bar-Haim Eyal
Published: November 2020

The Israeli CBS is using an occupational classification that is not easily convertible to international standards. Using ESS data from 2016, in which occupations were coded independently for the Israeli Standard Occupation Classification 1994 and the International Standard Classification of Occupations 2008 (ISCO08), I show how to convert the IL94 into the ISCO08. I demonstrate the pros and cons of using this conversion by comparing the ISCO08 into ISEI conversion as suggested by Ganzeboom (2010) and Semyonov, Lewin-Epstein and Mandel’s (2000) SES.
Kapital Sosial “Sebuah Kekuatan dalam Hidup NKRI”
Authors: Sugianto Helena Anggraeni Tjondro
Published: November 2020

Kapital Sosial lahir karena adanya rasa percaya atau lazim disebut trust di kalangan sekelompok masyarakat yang diikat oleh norma hidup bersama. Kondisi ini lah yang membentuk kelompok masyarakat tersebut menjadi sebuah jaringan yang dapat berpotensi menajdi kapital sosial. Untuk dapat memperkuat ketahanan NKRI sekaligus meningkatkan kesejahteraan bersama, dibutuhkan sebuah jaringan sosial yang kuat, yang tidak mudah digoyahkan oleh isu-isu miring sehingga pembangunan dapat terus berjalan dengan lancar.
Knowledge, Attitude, and Practices Related to COVID-19 among Healthcare Personnel in a Tertiary Care Hospital in Nepal: A Cross-sectional Survey
Authors: Basnet S. , Dahal S. , Tamrakar D. , Shakya Y.R. , Jacobson C. , Shrestha J. , Shrestha S.K.
Published: November 2020

Background COVID-19 is significantly affecting the healthcare system globally. As a result, healthcare workers need to be updated on the best practices for the proper management of the disease. Objective The purpose of this study was to assess the knowledge, attitude, and practices (KAP) related to COVID-19 among healthcare personnel. Method This was a cross-sectional study conducted among medical personnel at Dhulikhel Hospital Kathmandu University Hospital using a semi-structured questionnaire on KAP related to COVID-19 from May 8th to June 8th, 2020. We analyzed survey data by using descriptive statistics. Spearman rank correlation, chi-square test and binary logistic analysis were used to examine the association between sociodemographic characteristics with KAP related to COVID-19. Result Among 220 participants, the majority were nurses (60%) followed by doctors (27.7%), paramedics (10%) and technicians (2.3%). The results showed that 68.6% of healthcare personnel had a good knowledge with appropriate practices (98.5%) and negative attitude (59.3%). In the multivariate binary logistic analysis, the healthcare workers with the clinical experience level of one to five years (OR:.42, 95% CI:.19- .96) and more than 5 years (OR: .16, 95% CI: .04-.63) were significantly associated with negative attitude. The confidence score for managing COVID-19 (OR:1.16, 95% CI:1.02-1.34) was significantly associated with an optimistic attitude. Conclusion Healthcare workers are knowledgeable about COVID-19 and proactively practising to minimize the spread of infection but lack optimistic attitudes. Hence, the constantly updated educational programmes related to COVID-19 for targeted groups will contribute to improving healthcare workers’ attitude and practices.
Dermatological Aspects of COVID-19 in Nepal
Authors: Paudel V.
Published: November 2020

No abstract available.
Pediatric Ovarian Torsion: A Diagnostic Challenge in COVID-19 Times
Authors: Chanchlani R. , Jangid M. , Ahmad R. , Sharma P.
Published: November 2020

Ovarian torsion is a rare gynecological emergency in children and an early surgical intervention is needed to salvage the ovary. Herein, we present a case of eight year old girl who presented with complaints of lower abdominal pain during ongoing COVID-19 pandemic. She was diagnosed as a case of ovarian torsion on right side. She underwent exploratory laparotomy and ovarian cystectomy was performed. Delay in diagnosis and treatment of ovarian torsion may have grave consequences, resulting in functional loss of the ovary.
Eliciting the Determinants of Management Specialization Course Selection: A Consumer Behaviour Perspective
Authors: Shrestha Shankar Kumar , Shrestha Bikash
Published: November 2020

This study utilizes a survey of TU BBA students studying in 8th semester in an effort to understand how they choose their specialization courses by incorporating the attitude formation theory from a consumer behavior perspective. The study used multi stage sampling technique from 10 out of 25 TU BBA campuses. The sample size of the study is 114 students specializing the banking and finance, and sales and marketing in 8th semester. The sample size is sufficient at alpha level (0.05), power (0.8) and anticipated effect size of 0.1 for the hierarchical regression with two and three number of predictors in last two models of the study and for performing t test. The study demonstrated that the GPA in math and FPC underpin the course major decision of students vary significantly between finance and marketing specializing. The findings of this study indicate that students who choose banking and finance as a course major have higher confidence in their strength in mathematics. The study further concludes that students in choosing a higher education program give relatively great importance to various labor market aspects.
Accounting Practices of Small and Medium Sized Manufacturing Enterprises (SMEs) in Nepalgunj Industrial District
Authors: Adhikari Naba Raj
Published: November 2020

The study aims to examine current status of accounting practices in Nepalese small and medium sized manufacturing firms, basing the study on the primary data followed by survey research method. The study concentrated on 18 firms out of 30 manufacturing SMEs as the study area, located in Nepalgunj industrial district. Through self-designed questionnaire comprised into five point Linkert scale, data was collected from managers, owners, and accounting officers of SMEs. The findings revealed that majority of SMEs have been following manual accounting system, and also have been internally preparing their financial accounting statements from accounting experts. In terms of maintaining accounting information, the study reached a conclusion that tax assessment and business performance are key motivational factors. Traditional accounting indicators have got the highest usage, and also viewed as the most usefulness for performance measurement. This study provides more understanding on the accounting practices of manufacturing SMEs that can be used for further research regarding accounting practices in cross industrial district as well as cross country comparisons to provide rich information.
The Notion of “Court” under the Succession Regulation
Authors: Wilderspin Michael
Published: November 2020

The article concerns the notion of “court” in the Succession Regulation. This notion is used in the Brussels I and Brussels Ia Regulations, where it does not necessarily have the same scope. The author attempts to interpret the concept in the light of the recitals to the Succession Regulation (in particular Recital 20) and of the case law of the Court of Justice. The very general description of the concept contained in Article 3(2) of the Regulation might potentially embrace other authorities and legal professionals, where they exercise judicial functions by way of delegation of power from the court. In the author’s view, the European Court, especially in Oberle and WB v Notariusz Przemysława Bac correctly navigated its way through the Succession Regulation and ruled in a way which is both coherent as regards the operation of the Regulation and consistent with the intentions of the legislator. The above judgments are analysed also with regard to Poland’s omission to notify notaries as “courts” under Article 79 of the Succession Regulation. The European Court found that the criteria for determining whether an authority or a legal professional, in particular a notary public, constitutes a “court” aredetermined by Article 3(2) and not by Article 79. Consequently, Poland’s omission to notify was not conclusive, but was in any event correct in substance. The author expresses the opinion that the judgment is accurate on this point.
Survei Implementasi Pembelajaran Pendidikan Jasmani Berdasarkan Kurikulum 2013 Di SMP Se Kecamatan Kertosono
Authors: Purnomo Adi Pratama  , Budiman Agung Pratama  , Setyo Harmono  , Septyaning Lusianti
Published: November 2020

Education is a mandatory requirement that must be possessed by every human being, until whenever education is needed by every individual human to fulfill the needs and perfect themselves as people who are knowledgeable, moral, and useful in a national development. This type of research uses quantitative descriptive research. Ali Maksum (2012: 68) descriptive research is research that is conducted to describe the real occurrence of circumstances. the results of the study obtained the implementation of the 2013 curriculum in physical education in the Junior High School in the Kertosono Subdistrict. the "low" category is 5 students or 22.8%; "medium" category as many as 8 students or 36.3%; the "high" category is 4 students or 18.2%; and the category of "very high" by 2 students or by 9.1%
ANALISIS NEED ASSESMENT SISWA SMP GENERASI Z TERHADAP PELAYANAN BK DI SEKOLAH SE-KOTA BANJARMASIN
Authors: Rachmayanie J. Ririanti , Sugianto Akhmad , Andri Setiawan Muhammad , Jariah Ainun
Published: November 2020

Tujuan penelitian ini adalah mengkaji kebutuhan layanan bimbingan dan konseling bagi siswa SMP yang terkategori generasi Z. Dasar dari penelitian untuk menganalisis kebutuhan layanan bimbingan dan konseling sebagai dasar bagi pengembangan program bimbingan dan konseling yang didasarkan pada empat bidang layanan yakni bidang pribadi, sosial, belajar, dan karir. Populasi dari penelitian ini adalah siswa SMP dari 5 sekolah menengah pertama yang berasal dari 5 kecamatan kota Banjarmasin. Dari direncanakan diambil 35 orang dengan total 175 orang siswa, namun yang mengembalikan instrumen hanya 163 orang siswa dengan teknik pengumpulan data cluster sampling. Hasil penelitian menunjukkan bidang pribadi 93% menduduki urutan pertama, disusul oleh karir 89%, diikuti sosial sebanyak 87%, dan terakhir ditutup belajar sebanyak 78% sebagai bidang yang paling dibutuhkan dalam pelayanan bimbingan dan konseling. Hasil penelitian merekomendasikan agar dapat menjadikan penelitian ini sebagai dasar untuk melakukan pengembangan program bimbingan dan konseling. __________________________________________________________The purpose of this study is to examine the need for guidance and counseling services for junior high school students categorized as Z generation. The basis of the research is to analyze the needs of guidance and counseling services as a basis for developing guidance and counseling programs based on four service areas namely personal, social, learning, and career. The population of this research is junior high school students from 5 junior high schools from 5 districts of Banjarmasin city. Of the planned 35 people taken with a total of 175 students, but only 163 students returned the instrument with cluster sampling data collection techniques. The results showed the private sector 93% ranked first, followed by career 89%, followed by social as much as 87%, and finally closed as much as 78% as the most needed field in guidance and counseling services. The results of the study recommend that this research be used as a basis for developing guidance and counseling programs
PENGEMBANGAN MODUL PEMBELAJARAN BERBASIS SAINTIFIK DENGAN METODE BERMAIN PERAN UNTUK MENINGKATKAN KETERAMPILAN BERBICARA SISWA PADA MATA PELAJARAN BASA SUNDA KELAS III SD/MI
Authors: Rahayu Pitri , Asmahasanah Salati , Gustiawati Syarifah
Published: November 2020

Abstrak: Dilaksanakanya penelitian ini bertujuan untuk mengetahui kelayakan modul pembelajaran dan mengetahui bagaimana proses pengembangan modul pembelajaran berbasis saintifik dengan metode bermain peran pada mata pelajaran Basa Sunda III SD/MI. Penelitian ini menggunakan metode Research and Development (R&D) dengan menggunakan model penelitian pengembangan Sugiyono. Instrumen penilaian untuk mendapatkan data berupa lembar penilaian validasi modul pembelajaran yang dilaksanakan oleh tiga pakar/ahli yaitu: ahli materi, ahli Bahasa dan ahli desain. Diperoleh persentase kelayakan pada modul pembelajaran dengan persentase ahli materi sebesar 90,3% dengan kategori “sangat baik” tidak revisi, hasil penilaian ahli Bahasa 71,1% dengan kategori “baik” tidak revisi, hasil penilaian ahli desain 84,3% dengan kategori “sangat baik” tidak revisi. Dapat disimpulkan berdasarkan penilain validasi pakar/ahli (materi, Bahasa dan desain) pengembangan modul pembelajaran berbasis saintifik dengan metode bermain pada mata pelajaran Basa Sunda kelas III SD/MI dinyatakan valid atau baik diterapkan untuk memudahkan guru dalam menyampaikan materi pada siswa.DEVELOPMENT OF SCIENTIFIC BASED LEARNING MODULES WITH ROLE-PLAYING METHODS IN SUNDANESES CLASS III SD/MIAbstract: The implementation of this research aims to determine the feasibility of the learning module and to find out how the process of developing a scientific-based learning module with the role-playing method in Sundanese III SD / MI subjects. This study used the Research and Development (R&D) method using the Sugiyono development research model. The assessment instrument for obtaining data was in the form of a learning module validation assessment sheet carried out by three experts, namely: material experts, linguists and design experts. The percentage of eligibility in the learning module was obtained with a percentage of material experts of 90.3% with the category "very good" not revised, the results of the assessment of language experts 71.1% with the category of "good" not revised, the results of the design expert's assessment of 84.3% with the category "Excellent" no revision. It can be concluded that based on expert/expert validation assessment (material, language, and design), the development of a scientific-based learning module with the playing methods in Sundanese class III SD / MI is declared valid or well applied to assist teacher in providing material to students.
Estimación socioambiental de la hidráulica campesina
Authors: Montes de Oca-Hernández Acela
Published: November 2020

Productores campesinos de territorios rurales compiten por el acceso a recursos hídricos con sectores empresariales, privados y gubernamentales; esta disputa no necesariamente ocurre de manera beligerante, sino que también se manifiesta en diseños de tecnología hídrica que reflejan organización, participación social y gestión, pero ¿cuál es la estimación social y ambiental de la tecnología hidráulica que está inserta en sistemas de producción rural? El objetivo de este trabajo es analizar ecosistemas acuáticos artificiales desde una perspectiva que comprenda sus componentes sociales y ambientales a fin de resignificar su diversidad biológica y su importancia socioproductiva. Con el apoyo de la etnografía interpretativa y crítica se registran y analizan interacciones sociales que contribuyen a esbozar criterios de estimación ambiental, productiva y social de la hidráulica rural en la zona metropolitana del Estado de México. El uso de sistemas de información geográfica ayuda a representar la espacialidad de estos hidrosistemas. Los resultados indican que la tecnología hidráulica campesina, que pertenece a espacios influidos por la tasación mercantil del agua, es una alternativa para la continuidad y seguridad de la producción alimentaria. La capacidad organizativa campesina es la base que contribuye a mejorar el panorama de acceso limitado al agua.
DIFICULDADES NO ALINHAMENTO ENTRE A GESTÃO DE CUSTOS E O PROCESSO DE TOMADA DE DECISÕES
Authors: Lucas Neckel Paim Braga  , Fabiano Maury Raupp
Published: November 2020

O objetivo do trabalho consistiu em identificar dificuldades no alinhamento entre a gestão decustos e o processo de tomada de decisões em uma empresa incubada de base tecnológica. Apesquisa é descritiva, realizada por meio de um estudo de caso, com abordagem qualitativa. Otrabalho fez uso da coleta de dados secundários e primários em dois estágios. Percebeu-senecessidades diversas em todas as categorias de análise observadas. Entre estas a carência porapoio informacional à gestão para um crescimento sustentado. A falta de informaçõesgerenciais confiáveis para as tomadas de decisão podem, em alguns casos, até mesmoinviabilizar o crescimento de empresas nesta situação, as quais se encontram em mercadosdinâmicos e competitivos. Os processos na área administrativa/financeira tambémdemonstraram necessidades de aprimoramentos, como na utilização de algumasfuncionalidades do sistema de gestão empresarial e a autonomia do setor financeiro no processode contas a pagar. A contribuição é vislumbrada em termos acadêmicos, visto a escassez depesquisas nesta linha de estudo, bem como em termos práticas, sendo que os achados aquiencontrados poderão ser utilizados por outras empresas incubadas.