bluuebunny/crossref_metadata_2025 huggingface dataset:
Sosialisasi Kepada Pemerintah Desa Tentang Pentingnya Gizi Selain Telur Pada Anak Beresiko Stunting Dan Mengutamakan Bahan Baku Lokal
Authors: Apriyana Hilmas , Tibyani Taufan , Alfalah Fahziar Faris , Sutarno Fajri , Maulana Syahrul , Bayu Indra
Published: October 2024

Menjaga pola makan anak-anak agar seimbang sangat penting untuk mendukung pertumbuhan dan perkembangan mereka. Pemerintah Desa Wanajaya dan pemerintah Kabupaten Sumedang masih memberikan bantuan berupa telur saja dan menganggap bahwa telur adalah satu-satunya sumber gizi untuk mengatasi stunting. Padahal variasi sumber gizi lain selain telur juga sangat penting. Sosialisasi tentang pentingnya memperkenalkan berbagai sumber gizi selain telur perlu ditingkatkan untuk memahami manfaat dari makanan yang beragam. Penelitian ini membahas berbagai jenis makanan bergizi yang mengutamakan bahan dasar lokal seperti sayuran, daging, ikan, buah-buahan dan biji-bijian yang didapat dari petani dan peternak lokal. Dengan pendekatan sosialisasi yang lebih baik, diharapkan pemerintah baik dari desa maupun kota dapat lebih memahami dan menerapkan pola makan yang beragam, sehingga anak-anak mendapatkan gizi yang lebih lengkap dan seimbang.
Türkiye ve İran’da Yükseköğretim Sistemi -Karşılaştırmalı Bir Yaklaşım-
Authors: Özlük Doğan
Published: October 2024

Bu çalışmanın amacı Türkiye ve İran’ın yükseköğretim sistemlerini karşılaştırmalı bir yaklaşımla incelemektir. Çalışmada nitel araştırma yöntemlerinden doküman analizi yöntemi kullanılmıştır. Araştırma Türkiye ve İran’da yükseköğretim kavramları, yükseköğretimin tarihçesi, amacı, yapısı; yükseköğretim de uluslararasılaşma ve yükseköğretim çalışmalarında iki ülkenin dünyadaki konumu bölümlerine yer verilmiştir. Çalışmada şu temel bulgular elde edilmiştir. Türkiye ve İran yüzyıllara dayanan köklü ilişkilere, etkileşime, ortak tarih, inanç, dil, edebiyat, kültür ve sanat ögelerine sahip komşu iki ülkedir. Buna ilaveten her iki ülke son iki asırda (1980’lere kadar) düşünce, siyaset, edebiyat, eğitim ve yükseköğretim alanında benzer modernleşme sürecinden geçmiştir. Türkiye ve İran yükseköğretim tarihinde dikkat çeken farklılıkların ise 1980’lerde her iki ülkede yaşanan siyasal gelişmelerden sonra yaşandığı görülmektedir. Türkiye’de 1980 yılında askerî darbeyle Batıcı, seküler, Kemalist, milliyetçi ve dine oldukça mesafeli bir yönetim iş başına gelirken 1979’da İran’da İslam devrimi gerçekleşmiş ve ardından İslam Cumhuriyeti kurulmuştur. İslam devriminin temel ilkelerine bakıldığında İslamcı, millî-muhafazakâr ve Batı karşıtı olduğu anlaşılmaktadır. Bu durumun doğal bir sonucu olarak 1980’lerden sonra Türkiye ve İran’da yükseköğretim politikalarında farklılıkların daha çok ön plana çıktığı söylenebilir.
Eser-Rey İhtilâfında Gumârî’nin Kevserî’ye Eleştirileri
Authors: Yüceer Mustafa
Published: October 2024

İslam tarihinde Şâfiî ile başlayıp mihne sonrası varlığını kabul ettiren ehl-i hadis düşüncesi ile daha çok Hanefî mezhebi ile özdeşleştirilen ehl-i rey arasında yaşanan ihtilaflar, delillere yüklenen anlam ve metodik farklılıklar etrafında seyretmiştir. Her iki grubun iddia ve savunuları pek çok müellif tarafından inceleme konusu yapılırken günümüzde de tartışmaların devam ettiği görülmektedir. Nitekim son dönemde Mısır’da gelişen tecdid eksenli bakış açılarının yanında ehl-i hadis kabul edebileceğimiz düşünce yapısını savunan Ahmed el-Gumârî’nin (ö. 1960) ehl-i rey kabul ettiği Kevserî’yi (ö. 1952) görüşlerindeki tenakuzları tespit ederek ilzam etme çabası, ihtilafın devam ettiğine işaret etmektedir. Kevserî’nin vefatından sonra neşredilen Beyânü telbîsi’lmüfterî: Muhammed Zâhid el-Kevserî isimli eserinde Ebû Hanîfe başta olmak üzere bazı Hanefîleri de tenkit eden Gumârî, Kevserî’nin eserlerinden tenakuzlarını tespit etmeye çalışmıştır. İlmin Süreyya yıldızında olsa da Fârisîlerden birinin ulaşabileceğini ifade eden rivayet etrafında bir tenkit geliştirmiş, hadiste Ebû Hanîfe’nin kastedilemeyeceğini savunmuştur. Bunun dışında Kevserî’nin sahabe başta olmak üzere, mezhep imamları ve ulemâyı ta’n ettiğini iddia etmiş; hadis ve fıkıh usulüne dair tenakuzlarına değinmiştir. Eserinin ikinci bölümünde ise râvilere yönelik tenakuz iddiaları öne sürülmüştür. Gumârî önce Kevserî’nin bir rivayeti veya râviyi kabul ettiğini tespit etmiş akabinde aynı rivayeti veya râviyi reddettiğini yine Kevserî’nin eserlerinden örneklendirmiştir. Gumârî’nin dil ve üslubunda hakaretamiz ifadelerin sıklıkla yer alması, Ebû Hanîfe’yi acemlerin peygamberi, Kevserî’yi de Ebû Hanîfe’nin ümmeti gibi tanımlaması, ithilaftan ziyade itikadi sonuçlar doğuran polemik unsurları arasındadır. Çalışma sürecinde Gumârî’nin tenakuz iddialarının çoğunda eksik veya hatalı bilgiler verdiği ya da Hanefîlerin hadislerle ilgili takip ettiği metotları dikkate almadığı görülürken Kevserî’nin de özellikle ricale dair konularda -bize göre tenakuz olmamakla birlikte cerh ve ta’dil açısından önceki dönemlerde yapılmış tenkitlere farklı bakış açıları sergilediği tespit edilmiştir. Dolayısıyla eser-rey ihtilafının son dönemine ışık tutacak şekilde telif edilen Gumârî’nin eseri, ilmi ve metodik bir tenkitten ziyade daha çok kurgusal iddialar ile polemiklere yöneliktir sonucu, elde edilen bulgular neticesinde ifade edilebilir.
Osmanlı Son Döneminde Suriyeli Bir Müfessir -Cemâlüddîn el-Kâsımî ve Mehâsinü’t-Te’vîl Adlı Tefsiri-
Authors: Yazar Samed
Published: October 2024

Osmanlı Devleti’nin son döneminde yaşamış, Şam coğrafyası ilim adamlarından biri olan Cemâlüddîn el-Kâsımî, kırk dokuz yıllık hayatına yüze yakın eser sığdırmış önemli bir ilim adamıdır. Her ne kadar selefî bir müfessir olarak bilinse de bu çalışmada ele aldığımız Mehâsinü’t-te’vîl adlı eseri onun aslında çok yönlü ve farklı anlayışlara açık bir kimliği olduğunu göstermektedir. Daha çok ıslahatçı kişiliğiyle de anılan müellif, hadis, kelam, tefsir gibi alanlarda telif ettiği eserler dolayısıyla dönemin ıslahatçıları arasında öne çıkan simalardan biri olmuştur. Kâsımî’nin Mehâsinü’t-te’vîl adlı tefsirinin Kur’ân’ı yorumlama metodunu ele alan bu çalışma giriş ve üç bölümden oluşmaktadır. Çalışmanın birinci bölümünde müellifin yaşadığı asrın siyasi, sosyal, ilmî ve iktisâdî durumu hakkında bilgi verilmiştir. Kâsımî’nin ilmî şahsiyetine etki eden ailesi, mezhebi, hocaları ve öğrencileri ile hayatı ve eserleri incelenmiştir. Yazarın yüze yakın eserinden biri olan on yedi cilt gibi geniş bir muhtevaya sahip tefsirinin içerik ve metodu, tefsirde kendi yorumunu ifade ederken kullandığı yöntem belirlenmiştir. Tefsir kaynakları ve diğer kaynakları, bu tefsir hakkında Türkiye ve Türkiye dışında yapılmış lisansüstü çalışmalar araştırılmıştır. Çalışmanın ikinci bölümünde Mehâsinü’t-te’vîl, tefsir yöntemlerinden sayılan rivâyet ve dirâyet yönteminin teorik yönü itibariyle incelenmiş ve bu teorinin uygulama boyutu ortaya konulmuştur. Böylece Kâsımî’nin kendinden önceki tefsir geleneği ve ilmî birikiminin tefsirine yansıması irdelenmiştir. Araştırmanın son bölümünde Kur’ân İlimleri açısından müellifin tefsir yöntemi incelenmiştir. Bu bağlamda yirmiden fazla Kur’ân İlminin Mehâsinü’t-te’vîl’de kullanım yöntemi değerlendirilmiştir.
Buhârî’nin Sahîh’inde Dört Mezhebe Göre Amel Edilmeyen Hadisler (Tahlil ve Tenkid)
Authors: Çelik Abdullah
Published: October 2024

Bu çalışma, İmam Buhârî’nin meşhur eseri el-Câmiu’s-Sahîh’te yer alan ve dört büyük İslâm mezhebi tarafından uygulanmayan hadislerin tahliline odaklanmaktadır. Çalışmada, Buhârî’nin hadisleri seçerken izlediği metodoloji ile mezheplerin hadis kabul etme kriterleri arasındaki farklar detaylı bir şekilde incelenmiştir. Buhârî’nin hadis ilmindeki konumu, dört mezhebin hadisleri değerlendirirken uyguladığı farklı yöntemler ve bu yöntemlerin fıkıh ilmine katkıları ele alınarak analiz edilmiştir. Buhârî, el Câmiu’s-Sahîh’te yer alan hadislerin Sahîhliğine büyük önem vermiştir. Hadislerin isnad zincirlerinin sağlamlığı onun için öncelikli bir kriter olmuştur. Ancak dört mezhebin fıkıh usûlü ve hadis kabul kriterleri, sadece isnad zincirine değil, hadis metinlerinin Kur’an’a, Sünnete ve İslâm’ın genel ilkelerine uygunluğunu da şart koşmuştur. Bu durum, mezheplerin Buhârî’nin eserinde yer alan bazı hadisleri neden kabul etmediğini açıklamaktadır. Mezhepler, metinlerdeki açık çelişkiler veya İslâm’ın genel ilkelerine aykırılık gördüklerinde bu hadislerle amel etmeyi reddetmişlerdir. Çalışmada, mezhepler tarafından kabul edilmeyen hadislerin detaylı analizine yer verilmiştir. Bazı hadislerin isnad açısından Sahîh olduğu, ancak metin açısından mezheplerin fıkıh usûlüyle örtüşmediği tespit edilmiştir. Mezhepler, bu hadislerin nesh edilmiş olabileceği ya da belirli bir bağlamda geçerli olduklarını öne sürerek bu rivayetlerle amel etmemişlerdir. Özellikle yirmi beş rivayet üzerinde durulmuş ve bunların farklı gerekçelerle mezhepler tarafından uygulanmadığı açıklanmıştır. Mezhep âlimleri, üç rivayeti mensuh, iki rivayeti ise illetli kabul etmişlerdir. Geriye kalan rivayetler ise Kur’an, icmâ ve râvi uygulamasına aykırılık gibi nedenlerle reddedilmiştir. Çalışmanın bulgularına göre, Buhârî’nin dört mezhebin içtihatlarından farklı bir metodoloji izlediği görülmektedir. Yirmi beş rivayetten dokuzuyla amel ederek dört mezhepten ayrılmış, geri kalan rivayetlerde ise cumhurla aynı görüşü paylaşmıştır. Buhârî’nin bu tutumu, eserini oluştururken sadece kendi görüşlerine değil, bazı âlimlerin de bu hadislerle amel etmelerini göz önünde bulundurduğunu göstermektedir. Ayrıca, bazı rivayetleri mensuh olarak değerlendirdiği düşüncesi de dile getirilmiştir. Sonuç olarak, Buhârî’nin el-Câmiu’s-Sahîh’teki hadisleri tasnif etme süreci, mezheplerin fıkıh usûlüyle her zaman birebir örtüşmemektedir. Buhârî’nin hadis ilmindeki otoritesi her ne kadar tartışılmaz olsa da mezheplerin içtihat süreçleri daha geniş bir metodolojik yaklaşıma sahiptir. Bu da sadece isnad sağlamlığına değil metnin anlamına ve İslâm’ın genel ilkelerine uygunluğa da önem verdiklerini göstermektedir. Çalışma, Buhârî’nin hadis metodolojisinin derinlemesine bir analizini sunarken mezheplerin hadis kabulündeki titizliğine de dikkat çekmektedir.
Bilgi Varlık ve Ahlak -İslam Metafiziğine Yeni Teklifler-
Authors: Deniz Gürbüz
Published: October 2024

İradeli her varlık, ortalamanın üstünde kendisini gerçekleştirme imkânına sahiptir. İnsana aynı ontolojik konuma sahip olmasından dolayı eşit insanî ruh verilmiştir. İnsanın bilmesi; kendi kabiliyetlerinin sınırı ve bilmek istediği varlıkla var olan ortak paydanın imkânlarıyla kayıtlıdır. Rahman; rahmet olanı (her çeşit varlığı) yaratan ve onda tabii ve iradeyle ortaya çıkacak merhameti, kendisine nispetle bilfiil, biz kullarına nispetle bilkuvve var kılandır. İslam geleneğinde varlığın sabit ve süreğen tabiatının olmadığını iddia edenler olduğu gibi tam aksine aklî olarak varlığın sabit ve sebepli tabiatının varlığını temellendiren filozofların olması kayda değerdir. Özgürlük hiçbir zaman bedava elde edilen bir hak değildir. Bir şeye ne kadar muhtaçsak onu elde etmek için o kadar emek harcarız. Hürriyet; Kur’an’ın atfettiği anlam kökeniyle; “Kendini bir şey için vakfetmektir, hibe etmektir.” Allah ise her şeye mutlak manada sahiptir, O, mutlak manada da hürdür. Yalan; olmayanı oldurmak olanı yok saymaktır. Tevazu; bir varlığa yeteneği ve fiili kadar değer biçmektir. Bizler ilahî isimleri ne kadar ahlâkımızda, bilgimizde ve varlığımızda tecelli ettirebiliyorsak Allah algımız da ancak bu bilfiil durumumuz kadar bizde varlık ve varoluş alanına çıkmaktadır. İnsanların her biri, izafet sebebiyle değişen kemalâta sahiptir. İnsanların en kâmili Mutlak Kemal sahibine en yakın olanıdır. “Elest Bezmi” tabiri, meşhur ancak kaynağı itibari ile meşkukdur.
Yahudi Kutsal Kitap Yorumcusu RAŞİ
Authors: Yıkar Ömer Faruk
Published: October 2024

Rabbi Şlomo Yitshaki (Raşi, ö. 1105), Orta Çağ’ın en etkin Yahudi kutsal kitap yorumcularından biridir. Fransa’nın kuzeyindeki Troyes kentinde 1040 yılında doğan Raşi, hayatını Yahudi dini metinlerini yorumlamaya adamıştır. Tanah ve Talmud’a yazdığı tefsirlerle Raşi, 900 yılı aşkın bir süredir Yahudilerin kutsal kitap ve yorum algısını şekillendirmeyi başarmıştır. Yorumları Yahudiliğin hem teorik hem de pratik yönünün anlaşılmasında en sık başvurulan referans kaynakları arasındadır. Bugün elimizdeki standart Talmud edisyonlarında üç temel metin bulunmaktadır: Mişna, Gemara ve Raşi’nin Talmud Şerhi Yazılı Tora’nın (Tanah) açıklaması Şifahi Tora (Talmud) iken; Raşi’nin Şerhi de Şifahi Tora’nın doğru açıklaması olarak görülmüştür. Bunun en temel nedeni ise Raşi’nin tefsirlerinin büyük oranda midraşik literatüründen yapılan alıntılardan oluşmasıdır. Tefsirlerinin dörtte üçü midraşik (deraş) olmasına karşın Raşi, literal yorum metodu “peşat”ın önemli temsilcilerinden biri olarak kabul görmektedir. Raşi’nin tefsir metodunu tanımlamak ilk bakışta kolay değildir. Nihayette onun tefsir metodolojisini “deraş”ı “peşat”la uzlaştırması çabası olarak okumak mümkündür. Raşi’nin midraşik karakterli tefsirleri geniş Yahudi kitleleri tarafından kabul görmüş ve yüzyıllarca Bet ha-Sefer, Heder ve yeşivalarda temel ders metni olarak okutulmuştur. Sinagoglardaki Haftalık Tevrat Okumaları (Paraşat ha-Şavua) da yine Raşi’nin yorumları eşliğinde icra edilmektedir. Bu çalışma Raşi’nin hayatını, eserlerini ve yorum anlayışıyla teolojik görüşlerini ele almaktadır.
Investment Allowance and Financial Performance of Dt-Saccos in Nairobi County, Kenya
Authors: Marieta Daisy Kwamboka , Odunga Dr. Robert , Rono Prof. Lucy
Published: October 2024

Purpose: The main objective of the study was to determine the effect of investment allowance on financial performance of DT-SACCOS in Nairobi County, Kenya.
Methodology: This study utilized explanatory research design to investigate the influence of tax policies, including investment allowances, accelerated depreciation, and capital gains tax exemption, on the financial health of Deposit Taking SACCOs in Nairobi County, Kenya. The study used advanced estimation techniques, such as correlation and panel data regression models to estimate the relationship.
Results: The study established that investment allowance has a significant negative impact on the financial performance of deposit-taking savings and credit cooperative societies (DT-SACCOs) in Nairobi County.
Conclusion: Investment allowances, despite their negative association with financial performance, offer a valuable opportunity for DT-SACCOS to reduce taxable income and optimize investment in growth-enhancing assets. However, this should be balanced with careful planning to avoid potential adverse effects on financial performance.
Effect of Tax Literacy on Consumption Taxes Compliance among Retailers in Starehe Sub County Nairobi, Kenya
Authors: Okoth Elsie Imali , Olweny Dr Tobias , Kirui Dr. Daniel
Published: October 2024

Purpose: The ultimate purpose of Kenyan government is to raise sufficient revenue to finance its expenditure. There have been continuous reforms in the administration of consumption taxes. Government is unable to adequately raise revenue through tax collection and hence the need for this study. The purpose of the study was to determine the effect of tax literacy on consumption taxes compliance among retailers in Starehe sub -county Nairobi, Kenya. The study was guided by Theory of Planned Behaviour.
Methodology: Explanatory research design was adopted and the target population of this study was 4639 retailers in Starehe sub -county Nairobi, with a sample size of 368 respondents. Primary data was collected by use of questionnaires. In this study, 276 out of 368 distributed questionnaires were accurately completed and returned, reflecting a 75% response rate.  The statistics generated was descriptive and inferential statistics that was analyzed using correlation and linear regression.
Results: The study showed that tax literacy (β = 0. 189, p < 0.05) significantly improve consumption tax compliance.
Conclusion: The study recommended that the KRA should launch comprehensive tax literacy programs aimed at educating retailers about consumption tax regulations and their benefits.
Effect of Alternative Dispute Resolution on VAT Compliance Among Tax Agents in Nairobi County, Kenya
Authors: Ndung’u Nancy , Olweny Dr. Tobias
Published: October 2024

Purpose: Tax is a vital source of government revenue in almost all countries in the world as it ensures that the government can offer goods and services to the general public. Therefore, tax compliance is critical in all economies, which recognize the role played by revenue collected from tax in national development. The key aim of the current study was to establish the effect of alternative dispute resolution on value added tax compliance among tax agents in Nairobi County, Kenya. The study was anchored on the theory of conflict of management.
Methodology: The study adopted an explanatory research design. The study targeted 321 agents in Nairobi County while the sample size was 178 respondents. In this study, 178 out of 134 distributed questionnaires were completed and returned correctly, achieving a 75% response rate.  The study used primary data, which was collected through questionnaires. The data collected was analyzed using both descriptive and inferential statistics.  A linear regression model was used to establish the strength of the relationship between independent and dependent study variables.
Results: Alternative Dispute Resolution also exhibits a positive and significant correlation with VAT Compliance, with a coefficient of β =0.093 p<0.05.
Conclusion: The study recommended that the KRA should enhance its alternative dispute resolution mechanisms by providing clear guidelines, increasing the availability of mediation and arbitration services, and ensuring that tax agents are well-informed about these options. Future research should examine the impact of the regulatory framework on VAT compliance.
Effect of Tax Morale on Value Added Tax Compliance Among Medium Taxpayers in North of Nairobi Tax District, Kenya
Authors: Aghan Emmanuel , Koske Prof Naomi Chepkorir , Ogaga Dr. Bruce
Published: October 2024

Purpose: Tax compliance is important as it has a direct impact on revenue for most governments around the world. Despite the reforms that the Kenya Revenue Authority has been undertaking to increase revenue collection, it has of late failed to meet its revenue targets, particularly VAT targets. There has also been existence of fluctuations in VAT collection over the past couple of financial years. The objective of the study is to showcase the effect of tax morale on Value Added Tax compliance among medium taxpayers in north Nairobi tax district, Kenya. The study has been guided by the ability to pay theory.
Methodology: The study adopted the explanatory research design and primary data was collected using structured questionnaires with closed-ended questions. The total target population was 2,376 VAT-registered medium taxpayers in north of Nairobi tax district, Kenya and the sample size was 342 respondents. Out of the 342 respondents targeted, 274 questionnaires were correctly filled and returned, indicating 80% response rate.
Results:  The study also found that tax morale had a positive and significant effect on Value Added Tax compliance β=0.173 p-value =0. 016.
Conclusion: The study recommends that the government of Kenya should allocate resources towards improving taxpayer services, including helplines, online portals, and advisory services.
Probability of Detection and Value Added Tax Compliance among Small and Medium Enterprises in Westlands Sub County, Nairobi, Kenya: Moderating Effect of Tax Service Quality
Authors: Kirwa Davies Kipkosgei , Githaiga Dr. Nderitu , Odunga Dr. Robert
Published: October 2024

Purpose: Value-added tax compliance has remained a challenge, especially when it comes to SMEs operating in Kenya. The high level of informality of this sector provides an incentive for most of the SMEs to evade payment of VAT, a situation that has constrained the amount of tax revenues available to finance fiscal budget.  This study aimed to determine the moderating role of tax service quality on the relationship between probability of detection and value added tax compliance among small and medium enterprises in Westlands Sub County, Nairobi, Kenya.
Methodology: The study adopted an explanatory design targeting 751 SMEs operating in Westlands Sub- County, Nairobi, Kenya as registered by Nairobi City County. The sample frame was the list of SMEs in Westlands Sub- County that is available in Nairobi City County. The sample size was 261 owners of the said SMEs who were stratified into four categories based on the nature of undertaking of their business and a representative sample from each of these categories was drawn. Gathering of information was by use of a questionnaire.  To analyze the collected information, descriptive statistics like means and standard deviations as well as multiple regression analysis was adopted.
Results:  Regression of coefficients showed that probability of detection had a positive and significant effect on VAT compliance of SMEs (β=0.358, p=0.000). The findings also revealed that tax service quality moderates the relationship between probability of detection and value added tax compliance among small and medium enterprises (β= 0.086, ρ<0.05).
Conclusion: The study concluded that probability of detection had a positive and significant effect on VAT compliance of SMEs. In addition, the study concluded that tax service quality moderate the relationship between probability of detection, on value added tax compliance among small and medium enterprises in Westlands Sub County, Nairobi, Kenya. KRA should increase the rate probability of audit detection by coming up with new mechanisms of audit detection thus enhancing VAT compliance of VAT amongst the SMEs. The government should strive to provide SME owners in Westlands Sub County, Nairobi, with services that are of high standards for example at the tax stations as clearly stated in the corporate plan to reduce the need for spending costs to hire skilled persons such as tax consultants.
Effect of Excisable Goods Management Systems on Domestic Tax Compliance Among Small and Medium Enterprises in Thika Sub-County
Authors: Waweru Moses , Ogaga Dr. Bruce , Yegon Dr Cheboi
Published: October 2024

Purpose: Despite the rapid adoption of e-filing in Kenya, the filing system is still unreliable especially at peak period and on voluntary usage which lead to low level of compliance perceived by taxpayer. The aim of the study was to determine the effect of excisable goods management system on domestic taxes compliance among small and medium enterprises in Thika town, Kenya. The study was anchored on the standard economic theory.
Methodology: The explanatory research design was employed. The target population was 2052 small and medium enterprises in Thika town with sample size of 334 small and medium enterprises. Primary data was collected using structured questionnaires out of the 334 issued questionnaires, 261 filled the questionnaires and submitted them accordingly, resulting in a 78.1% response rate. The data was analyzed using descriptive and inferential statistics.
Results: The study found that excisable goods management system had a positive and significant effect on domestic tax compliance β = 0. 179 and p = 0.004.
Conclusion: The government should invest in further enhancing the Excisable Goods Management System to ensure it is user-friendly and accessible to SMEs
Effect of Taxpayer Sensitization on Excise Duty Compliance Among Manufacturing Firms in Embakasi West Nairobi County, Kenya
Authors: Kung’u Gatimu Flavian , Ogaga Dr. Bruce
Published: October 2024

Purpose: Although the implementation of the excise tax has the potential to enhance revenue collection, its contribution to the GDP has remained negligible in comparison to other forms of taxation. Consistently, the total amount of the excise tax collected has been below the set targets. The general objective was to determine the effect of taxpayer sensitization on excise duty compliance among manufacturing firms in Embakasi west Nairobi County, Kenya. The study was supported by the Theory of Planned Behaviour.
Methodology: The study adopted explanatory research design and target a population was 416 manufacturing firms in Embakasi West Nairobi. A sample size of 203 was drawn from this population and a response of 173which thus 85% response rate. Primary data collection was employed using closed structured questionnaires based on the study's objectives. The data was analyzed using descriptive, inferential statistics and multiple linear regression analysis.
Results: The study showed that taxpayer sensitization positively affects excise duty compliance β=0.270 p-value=0.001<0.05.
Conclusion: The government should implement nationwide educational campaigns to inform taxpayers about their excise duty obligations
Real Exchange Rate Depreciation and Domestic Tax Revenue Performance in Kenya
Authors: M’maroo Isaiah Kimente , Baimwera, PhD Dr. Bernard , Kirui, PhD Dr. Daniel
Published: October 2024

Purpose: Taxation plays a critical role in raising the resources needed for financing government activities in developing countries. On the other hand, the volatility of real exchange rates (RERs) has generated significant concern among academics and policymakers in view of its effects on macroeconomic variables such as tax revenue generation. This study therefore focused on real exchange rate depreciation on domestic tax revenue performance in Kenya.  The study was guided Theory of Constraints.
Methodology: The study employed an explanatory research design.  Secondary data was collected from the CBK, KRA, and the World Bank. In this study time series data ranging from 2003 – 2023 was used to analyze the determinants of domestic tax revenue performance in Kenya. The hypotheses were tested at a significance level of .05 using the multiple regression analysis. A multivariate time series ARDL regression analysis model was used to analyze the data.
Results: The study ARDL model concluded that Real exchange rate depreciation led to a notable decrease in domestic tax revenue performance, with β = -0.223945 and p = 0.000 < 0.05. This effect is intensified when considering the lagged impact, where a one-period lagged depreciation results in an even greater reduction in tax revenue performance, β = -1.927412 and p = 0.0004 < 0.05.
Conclusion: The study recommended that government of Kenya should stabilize the exchange rate and prevent excessive depreciation by fostering a favorable trade balance and maintaining investor confidence. Additionally, future research could focus on the effects of fiscal Policy Changes on domestic tax revenue performance. Also, future studies could examine Impact of Global Economic Shocks on Domestic Tax Revenue.
Vikingetidens ringborge er nu verdensarv
Authors: Pietras Jens
Published: October 2024

I september 2023 blev fem ringborge fra vikingetiden optaget på UNESCOS Verdensarvsliste. Listen omfatter steder, som betragtes som enestående og med universel betydning og som tillægges at være af værdi for hele menneskeheden. Verdensarv er godt undervisningsstof og bør omsættes til undervisning. Her gives et bud!
Hesitant Fuzzy Vikor e suas extensões: uma revisão sistemática de literatura
Authors: Oliveira Mery Ellen Brandt de , Lima Junior Francisco Rodrigues , Cestari José Marcelo Almeida Prado
Published: October 2024

Em ambientes de tomada de decisão com critérios conflitantes e informações insuficientes para uma avaliação objetiva, os métodos Hesitant Fuzzy VIKOR se destacam por gerar ranqueamentos de alternativas mesmo em contextos de incerteza e hesitação. Este estudo realiza uma revisão sistemática da literatura para mapear os métodos HFVIKOR e suas extensões, tendo em vista que não foi encontrada nenhuma revisão anterior dedicada a esses métodos. Foram analisados 79 artigos publicados entre 2013 e 2023, considerando fatores relacionados à origem dos estudos, áreas de aplicação, características dos métodos e formas de validação. Como resultado foram mapeados trinta e três métodos isolados e vinte e quatro métodos combinados. Observou-se um crescimento no número de métodos HFVIKOR propostos, com quase metade dos artigos provenientes da China. As principais áreas de aplicação incluem a gestão de cadeia de suprimentos e a gestão de projetos. Em 66 artigos, foi fornecido suporte à decisão em grupo; em oito artigos, os pesos dos decisores foram apenas informados, e em treze, foram apresentados cálculos baseados na matriz de decisão ou na experiência dos avaliadores. Além do mapeamento da estrutura dos métodos HFVIKOR, este estudo contribui com a identificação de fatores de comparação e apresenta algumas sugestões para pesquisas futuras. Os resultados deste estudo podem oferecer orientações significativas para acadêmicos e gestores na escolha de métodos apropriados para decisões sob incerteza e hesitação.
Ampliação do teletrabalho no MPU em Porto Velho/RO: proposta de compartilhamento de espaços públicos
Authors: Carneiro Isaque de Melo , Nantes Rosalina Alves
Published: October 2024

O presente estudo foi realizado no âmbito das unidades do Ministério Público da União (MPU) em Porto Velho/RO, com foco na identificação das vantagens proporcionadas pela ampliação do teletrabalho e na busca de soluções para a desocupação dos espaços públicos causada pelo novo regime. O problema abordado na pesquisa consistiu em estabelecer como a ampliação do teletrabalho no âmbito do MPU em Porto Velho pode contribuir para a economia de recursos públicos a partir de uma reorganização dos espaços físicos. Os objetivos específicos incluem realizar o realizar o levantamento das informações sobre a execução orçamentária de cada unidade do MPU em Porto Velho e identificar se houve economia de recursos durante o período em que os imóveis ficaram com baixa ocupação no período da pandemia de COVID-19, e, a partir dos resultados obtidos, analisar a possibilidade de implementação de um compartilhamento do espaço físico entre os ramos do MPU de modo a maximizar a eficiência na execução dos gastos públicos. O estudo se baseia na relevância do teletrabalho como uma forma de aumentar a eficiência administrativa e reduzir custos, em consonância com o princípio da eficiência na administração pública, buscando contribuir para a compreensão dos impactos do teletrabalho no MPU, apurando-se que a unificação dos três órgãos em um mesmo imóvel resultaria em uma economia anual de 49%.
A proteção jurídica das obras geradas por inteligência artificial: desafios e perspectivas no direito autoral brasileiro
Authors: Gomes Hamurabi Siqueira , Silva Gabriel Francisco da
Published: October 2024

Este artigo explora a autoria e a proteção de obras geradas por inteligência artificial (IA) no contexto do Direito Autoral brasileiro. Com o uso crescente de IA na criação de obras artísticas, científicas e literárias, surge a questão da capacidade do Direito Autoral em proteger adequadamente essas criações. O objetivo é avaliar se a legislação brasileira é capaz de assegurar os direitos autorais de obras geradas por IA, dado que essas criações não envolvem autoria humana direta. Através de um estudo de caráter exploratório, com técnicas de pesquisas bibliográfica e documental, analisa-se os fundamentos legais, sujeitos, objetos e correntes teóricas relevantes, concluindo que, no Brasil, a proteção pelo Direito Autoral não se aplica às obras geradas por IA, sugerindo que a questão se insere no Direito de Propriedade em sentido amplo.
Clima organizacional: percepções de professores do campo sobre o retorno presencial
Authors: Souza Gilvandro Figueiredo , Borges Aline dos Anjos , Tenório Lana Lopes , Furtado Maura da Silva Costa , Medeiros Kleber Miranda , Kato Olivia Misae
Published: October 2024

Esta pesquisa avaliou a percepção de professores de uma escola rural sobre o clima organizacional durante o retorno às atividades. Dezoito professores efetivos e contratados responderam a um questionário que continha questões sociodemográficas, a escala de clima organizacional e perguntas sobre a satisfação com o retorno às aulas. A percepção do clima organizacional foi medida através de uma escala Likert de 1 a 5 pontos de discordância e concordância. Os resultados demonstraram neutralidade para todos os fatores de clima, com destaque para o fator “controle e pressão” que embora neutro foi considerado ideal para avaliação geral e o fator “apoio da chefia” que apesar da neutralidade foi o que mais se aproximou do alto grau de concordância. Conclui-se que os professores não conseguiram perceber muitas das variáveis que envolvem um clima organizacional satisfatório e, portanto, este fator pode revelar os grandes desafios da gestão para esse retorno 100% presencial.
Enterobius vermicularis in Immunocompromised Patients: A Case Report
Authors: Jayagandan Sangitha , Kumaran Oudhaya , Rajkumari Nonika
Published: October 2024

One of the most prevalent nematode infections globally is Enterobius vermicularis, commonly known as pinworm. This infection is often seen among children living in poor socioeconomic conditions, in overcrowded households, and in immunocompromised patients with uncontrolled diabetes, hypertension, long-term steroid therapy, and other related issues. With treatment, the cure rate is between 90 to 95%. However, reinfection is frequent, particularly in cases where contacts are not treated concurrently. Hereby, the authors present a case report of two male patients (58 and 40 year-old) with uncontrolled diabetes mellitus who presented with pinworm infections in unconventional sites. Enterobius vermicularis can manifest in uncommon locations such as the caecum, the appendix, and other visceral organs of the abdomen, including the uterine endometrium. These atypical presentations can lead to more serious complications, such as granuloma and abscess formation, which may even result in infertility. Although pinworm infection is typically considered a childhood disease, immunosuppressed adults are also susceptible.
Comparative Evaluation of Rasa (Taste), Phytochemical Characterisation, HPTLC Fingerprinting and Antioxidant Activity of Taruni peya (Modified Rose Tea) Brewed using Five Methods: A Research Protocol
Authors: Darje Shivani Durgadas , Sarvade Dattatray
Published: October 2024

Introduction: A “rose” is usually a flowering shrub of the genus Rosa that has thorny stems and fragrant blooms. Humans have been using roses and their preparations since ages for health benefits. Rose tea is an infusion prepared from rose buds and petals that is popular for its mild flavour and possible health benefits, including its antioxidant content. It can be drunk as a hot or cold infusion. Need of the Study: No research has been done to date on the effects of brewing procedures on Rasa, phytochemical characterisation, High-performance Thin-layer Chromatography (HPTLC) fingerprinting, and the antioxidant properties of modified rose tea. A new field for standardising the brewing process for beverages like modified rose tea will be made possible by the study of these factors. Aim: To evaluate of Rasa (taste), phytochemical characterisation, HPTLC fingerprinting, and antioxidant activity of Taruni peya {Modified Rose (Rosa centifolia Linn.) tea} prepared by five different brewing methods. Materials and Methods: An experimental study will be conducted in the Department of Dravyaguna Vigyan, Mahatma Gandhi Ayurved College and Hospital and Research Centre (MGACH and RC), Salod, Wardha, Maharashtra, India, from April 2024 to June 2025. Roses (Rosa centifolia Linn.) will be collected from the natural habitat of the plant. The plant material will be authenticated and identified from Foundation for Revitalisation of Local Health Traditions (FRLHT), Bengaluru, Botanical Survey of India (BSI), or the Botany Department or by an authorised person of the Dravyaguna (Pharmacology) Department. Rasa Nirdharana (Taste) of the samples will be analysed using parameters mentioned in Samhitas. Charaka, Sushruta, and other acharyas, have described the method of the perception and determination of taste by putting a substance on the tongue in which the Rasa perceived soon after the substance comes in contact with the tongue is called Rasa. Standard Pharmacognostical character and phytochemical characterisation will be performed on all samples using standard methods like macroscopy-microscopy and HPTLC fingerprinting will be studied as given in Ayurvedic Pharmacopoeia of India. Antioxidant properties will be studied by using 2, 2-diphenyl-1- picrylhydrazyl (DPPH), Ferric ion Reducing Antioxidant Potential (FRAP), and phosphomolybdenum assay. Analysis of Variance (ANOVA) test will be used for statistical analysis with a level of significance at p-value<0.05.
Complications of Acute Formic Acid Poisoning: A Series of Five Cases
Authors: Debnath Mukut , Debbarma Mahendra , Pal Rakesh Chandra , Debbarma Rudra Pratap , Chakraborty Tanmay
Published: October 2024

Formic acid poisoning, although uncommon, carries a high-risk of morbidity and mortality. Five cases (one male and four females) of formic acid poisoning were referred to the Emergency Department within a time frame of 60-120 minutes after ingestion. The age range was between 14 years and 70 years. Three patients had accidental ingestion, while two had ingested the substance with suicidal intent. The quantity ingested ranged from 15-30 mL of undiluted acid. Out of the five patients, two had hypertension, one had both hypertension and diabetes mellitus, and the remaining two did not have any co-morbidities. All five patients presented with orofacial burns, upper abdominal discomfort and dysphagia. One patient experienced mild haematemesis, while another had severe haematemesis. Three patients had altered sensorium due to metabolic acidosis. Four patients developed dark, colacoloured urine and one had gross haematuria. All patients exhibited acute renal toxicity and dyselectrolytemia. Metabolic acidosis was corrected in two patients with a 7.5% NaHCO3 infusion. Four patients improved with haemodialysis and other supportive measures and were discharged within 10-16 days of admission. However, a 60-year-old patient who had gross haematuria and severe haematemesis following the accidental ingestion of 30 mL of acid expired due to severe metabolic acidosis and hypovolemic shock within eight hours of hospital admission.
A Narrative Review on Nutritional Strategies for Ultra-endurance Cyclists: Emphasising Requirements for Brevet de Randonneurs Events in India
Authors: Kour Harpreet , Kulkarni Shrihari L
Published: October 2024

Ultra-endurance cycling, particularly in events such as the Brevet de Randonneurs Mondiaux (BRMs), demands exceptional physical exertion and sustained energy management. In India, BRMs events, which span distances of 200 to 1000 kilometres, pose unique challenges for cyclists, necessitating prolonged physical preparation and consistent performance under demanding conditions. Nutrition plays a critical role in optimising energy availability, enhancing recovery and sustaining performance throughout these events. Despite the wealth of information available through social media, there remains a significant gap in scientifically grounded nutritional guidance specifically tailored to ultra-endurance cyclists. The aim of the present narrative review is to highlight the critical nutritional requirements and strategies essential for ultra-endurance cyclists participating in BRMs events. The review emphasises the need for evidence-based dietary practices to support optimal performance and recovery while addressing the current gap in scientific understanding. It also provides practical, research-informed nutritional guidance for athletes involved in these ultraendurance events. Pre-event preparation focuses on carbohydrate loading, hydration and balanced nutrition to maximise glycogen stores and ensure optimal hydration. During the event, continuous carbohydrate intake, electrolyte replenishment and hydration are critical for maintaining energy levels and preventing dehydration. Post-event recovery emphasises protein consumption for muscle repair, glycogen replenishment and rehydration. The findings underscore the importance of tailored nutritional strategies for ultraendurance cyclists to achieve optimal performance and recovery. Despite the abundance of general information available, there is a clear need for more research-based, practical nutritional guidelines specifically for ultra-endurance cycling. Future research should address this gap to provide athletes with evidence-based recommendations that support their unique nutritional needs.
Characterization of Some Leading Mango (Mangifera indica L.) Cultivars in Bihar Condition Based on Yield and Chemical Quality Parameters
Authors: Kumar Ravindra , Sengupta Samik , Rai Ankur Kumar , Raj Amit , Singh K.P. , Kumari Suman
Published: October 2024

A conventional and simple technique to determine the ideal genotype for a breeding program is to characterize various genotypes of mangos according to their yield and chemical quality parameters. In light of this, an inquiry was carried out in the experimental area of BAU, Sabour, with the aim of characterizing a few elite mango cultivars in the agro-climatic conditions of Bihar based on factors related to yield and chemical quality. Using yield and chemical quality characteristics, twenty mango cultivars were characterized in 2008–2009. Fruit set per panicle (12.66 to 72.58 fruits per panicle), number of fruits per tree (284.15 to 784.41 fruits per tree), fruit weight (105.45 to 488.15g), fruit yield (39.67 to 343.68 kg), TSS (15.60 to 21.96 0Brix), total sugar (13.25 to 24.15 percent), reducing sugar (2.20 to 6.92 percent), acidity (0.23 to 0.43 percent), and ascorbic acid (11.49 to 55.22 mg) were among the cultivars that differed most significantly. In the Bihar agro- climatic conditions, Langra surpassed Mallika in terms of fruit quality criterion and Mallika produced a greater yield among the cultivars described below.
Oil Extraction and the Environment in Nigeria’s Niger Delta: A Political-industrial Ecology (PIE) Perspective
Authors: Omokaro Godspower Oke
Published: October 2024

This paper examines the environmental impacts of oil extraction in Nigeria’s Niger Delta through the lens of Political-Industrial Ecology (PIE). The Niger Delta, known for its rich biodiversity and substantial oil reserves, has experienced severe ecological degradation due to decades of oil exploitation. The environmental challenges include frequent oil spills, gas flaring, and habitat destruction, all of which threaten the livelihoods of local communities and disrupt the delicate balance of the ecosystem. By applying the PIE perspective and analyzing existing literature, government reports, and environmental assessments, this paper aims to clarify the systemic power dynamics between state and corporate interests that prioritize economic profit over environmental protection. This study explores the interconnectedness of political, economic, and environmental factors contributing to the ongoing crisis in the region. It emphasizes the need for a thorough evaluation of the forces that drive environmental degradation and offers insights into potential policy reforms aimed at achieving sustainable development in resource-rich areas like the Niger Delta.
The Effect of Tube Voltage Variations on CT Scan Image Quality at Prof. I G. N. G. Ngoerah General Hospital, Denpasar, Indonesia
Authors: Faqih Moehammad Iqbal Al , Suryatika Ida Bagus Made , Sudarsana I Wayan Balik , Anggarani Ni Kadek Nova , Gunawan Anak Agung Ngurah , Indrayana I Putu Tedy
Published: October 2024

Aims:

Knowing the SNR and CNR values obtained from the image results that have been varied in the tube voltage.
Knowing the effect of variations in the tube voltage value on the quality of the CT scan image that will be produced.

Place and Duration of Study: Radiology installation of Prof. I G. N. G. Ngoerah General Hospital, Denpasar from May 2024 to August 2024.
Methodology: This study used a Canon Aquilion LB CT Scanner to scan a TOS phantom containing 6 materials (polypropylene, nylon, acrylic, derlin, air, and water) with varying tube voltages (80 kV, 100 kV, 120 kV, 135 kV). The data were analyzed using PSPP and Excel to calculate SNR and CNR, and statistical tests for normality, Pearson correlation, and simple regression were performed.
Results: The image data analyzed includes the average value of the object ROI, the average ROI background, and the standard deviation of the background. The data is grouped based on the variation of the tube voltage, the average value and standard deviation of the ROI on each material, and the standard deviation of the background. The results obtained for the relationship between the variation of the tube voltage and the SNR value are that the tube voltage affects the SNR value by 94,02% in polypropylene, 97,79% in nylon, 97,71% in acrylic, 96,42% in derlin, and 94,22% in air. And for the relationship between the tube voltage and the CNR value, the tube voltage affects the CNR value by 93,65% in polypropylene, 97,35% in nylon, 96,81% in acrylic, 95,62% in derlin, and 94,65% in air.
Conclusion: Selecting the right tube voltage is important to optimize CT scan image quality, with 120 kV and 135 kV recommended for organs such as the kidney, liver, and lungs as they produce better SNR and CNR. Organs with significant attenuation differences show increased SNR and CNR, while soft tissues such as fat experience decreased contrast at high voltages. The use of tube voltage must be adjusted to diagnostic needs and evaluated through quality control according to BAPETEN regulation Number 2 of 2018.
Performance Evaluation and Economic Sustainability of the PAU Model Batch Type Paddy Straw Biogas Plant
Authors: Karwasra Nitin , Yadvika  , Verma Kanishk
Published: October 2024

This study evaluates the performance and economic viability of the Punjab Agricultural University (PAU) Model Batch Type Paddy Straw Biogas Plant in rural India, addressing critical challenges in agricultural residue management and sustainable energy production. Data collected from two plants over four months showed an average daily biogas production of 1.46 to 3.13 m3 per day, with a total gas production of 284.8 m3 in a period of four months. Plant performance correlated moderately with ambient temperature. Economic analysis revealed annual savings of Rs. 47,600 through reduced LPG use and biogas slurry sales. The study concludes that the PAU Model is technically efficient and economically viable, offering a sustainable solution for paddy straw management and rural energy security. These findings have significant implications for policymakers and rural development practitioners in promoting sustainable agriculture and renewable energy adoption in developing regions.