bluuebunny/crossref_metadata_2025 huggingface dataset:
Penyuluhan Kesehatan Jiwa Untuk Meningkatkan Pengetahuan Masyarakat Tentang Masalah Kesehatan Jiwa di Lingkungan Sekitar
Authors: Basmalah Harun  , Ricky. Z  , Nurhayati Nurhayati  , Satriani Satriani  , Putri Febrianti
Published: August 2024

Mental health is a condition where an individual can develop physically, mentally, spiritually and socially so that the individual is aware of their abilities, can deal with pressure, can work productively, and is able to contribute to their community. Conditions of inappropriate development in individuals are called mental disorders. Mental health education is an effort to influence or invite other people, whether individuals, groups or communities, to adopt healthy behavior. Community capacity can be improved through health education, especially early detection of mental health problems. The aim of this activity is to increase knowledge and insight and sources of information for mystery students about mental health. It is also hoped that the results of this service will be useful as input for increasing the standard achievement of promotional efforts provided to the community. The methods used are lectures, discussions, simulations and role plays. The number of participants in this activity was 15 people at the Maccini Sawah Community Health Center. The results show that the pre-test activity results in the good knowledge category are 2 people (13.33%) and less than 13 people (86.67%), then the post test results with good knowledge are 14 people (93.33%) and less than 1 person ( 6.67%). This shows that there has been an increase in knowledge in the community and changed the negative stigma towards clients with mental disorders.
Edukasi Mental Health Awareness Untuk Merawat Kesehatan Mental Remaja Dimasa Pandemi di SMA Bawakaraeng
Authors: Yantimala Mahmud  , Ekayanti Hafidah Ahmad  , Nurbaiti Nurbaiti  , Nur Ain Arief  , Oktavia Ismail
Published: August 2024

The Covid-19 pandemic occurred across various countries. Covid-19 is an infectious disease caused by the corona virus which causes social restrictions and physical activity as well as the closure of schools for teenagers, which are factors that can affect teenagers' mental health. Mental health is the fifth largest contributor to the global burden of disease. More than 80% of people suffering from global diseases have not received treatment. In adolescents, the mental health they will experience will involve the domains of cognitive, physical and socio-emotional development. develop a comprehensive understanding of the condition of mental health services among teenagers at Bawakaraeng High School. The aim of the activity is to increase awareness of the importance of mental health in adolescents. Using observation, preparation, implementation and evaluation methods. The results of the activities and there was an increase in knowledge with pre test scores in the good knowledge category about mental health awareness, namely 10 people (33.33%) and less than 20 people (66.67%), then the post test results with good knowledge about mental health awareness were 28 people (93.33%) and less than 2 people (6.67%).
Peningkatan Kesehatan Pemberian Jus Melon Hijau Terhadap Kadar Hemoglobin Darah Pada Ibu Hamil Di Desa Bangun Rejo Kec. Tanjung Morawa Tahun 2023
Authors: Kamelia Sinaga
Published: August 2024

Melon fruit is a fruit that contains high potassium. One cup of cantaloupe (173 grams) contains 484 mg of potassium, equivalent to 14% of the daily value. Anemia is a condition with hemoglobin levels below normal. Pregnant women experience anemia when the mother's hemoglobin level drops below 11 g / dl during the third trimester. This study aims to prove the effect of giving melon juice on hemoglobin levels in pregnant women at the BPM Hamidah Clinic in Medan. The design in this study was a Quasy experiment using a pre post test with a total sample of 12 pregnant women. Data analysis used T-Test with α = 0.05. Pregnant women before giving melon juice had a hemoglobin level with a Min value of 9.0 and a Max value of 10.0 and a mean or mean of 9.625. After giving melon juice, the Min value of hemoglobin was 12.0 and the Max was 14.0 and the mean or mean was 12.667. The results showed that the variables that had an effect on hemoglobin levels were (p value 0.000; α 0.05). There is an effect of giving melon juice on hemoglobin levels (p value 0.042; α 0.05). Based on the results of this study, the effect of giving melon juice on blood hemoglobin levels in pregnant women at the BPM Hamidah clinic
Pemberdayaan Masyarakat Dalam Pencegahan Penyakit Demam Berdarah Dengue
Authors: Regita Cahyani  , Nisrina Nisrina  , Maisyah Ardila  , Rizka Tiara  , Rizka Aulia  , Sri Rezky Gantina  , Syahril Budiman Pasaribu  , Wulan Andika
Published: August 2024

In Indonesia, dengue fever (DHF) is a health problem that tends to spread more widely and claim more lives due to increasing population density and mobility. The aim of this research is to find out what empowerment can be done to the community to increase public knowledge regarding the prevention of dengue fever (DHF). The research method for this journal is to use a literature study methodology or review journals totaling around 20 journals consisting of 18 national journals and 2 international journals using online sources (Google Scholar). The result of this research is to increase the quality of public knowledge in preventing dengue fever (DHF).
Edukasi Ibu Hamil Tentang Pencegahan Stunting di PMB Elvi Tiana, Amd. Keb Kota Batam
Authors: Susanti Susanti  , Khusnul Makrifatus Sholikhah  , Elvi Tiana  , Revi Anggraini  , Aina Aina
Published: August 2024

Stunting is a nutritional problem caused by a long-term lack of nutrition during the first 1000 days of life (HPK), which is a critical period. thus resulting in growth disorders in children, namely the child's height is lower or shorter (dwarf) than the standard age. The purpose of this study is to provide education to pregnant women about stunting prevention at PMB Elvi Tiana, Amd.Keb. The method used in this activity is a community service focus group discussion with an interactive question-and-answer lecture between the servant and pregnant women which lasts for 40 minutes. The number of pregnant women participating in community service is 20 pregnant women. Before the educational activity was carried out, a pre-test was given and after the activity, a post-test was given using a questionnaire instrument containing 20 questions about the knowledge of pregnant women about stunting prevention. The results from the Pre Test table and Post Test table can be concluded that there is an increase in Mother's knowledge about stunting prevention before and after community service is carried out for 20 pregnant women.
Edukasi Perilaku Sexting Dalam Meningkatkan Pengetahuan Remaja di Kabupaten Bulukumba
Authors: Arfiani Arfiani  , Fitriani Fitriani  , Samila Samila  , Yenny Sima
Published: August 2024

: Indonesia, as a developing country, has a fairly large teenage population. The World Health Organization (WHO) states that teenagers are residents in the age range of 10-19 years. However, one of the developments in the industrial revolution 4.0 is a big leap in the information and communication technology sector. The development of technology among teenagers has triggered quite an increase in the use of smartphones so that it can influence teenage behavior, where teenagers also participate in sexting behavior, causing concern in various circles. The term sexting refers to the sending and receiving of sexual images through some form of virtual messaging where someone sends messages or material in the form of images and videos electronically, especially via smartphones, the internet and other electronic media. With the increasing number of teenagers and very complex teenage problems, especially the most prominent problem is teenage sexual behavior, which is the beginning of teenage reproductive health problems, this service aims to increase teenagers' knowledge about sexting behavior in order to avoid sexting behavior. The method used is a pre-test and post-test after health education regarding sexting behavior. The results show that the majority of teenagers' knowledge before counseling was less than 12 teenagers or 80%. Meanwhile, teenagers' knowledge before being given counseling was lowest at Good knowledge, namely 1 person or 6.67%. Teenagers' knowledge after counseling was highest in good knowledge, namely 14 people or 93.33%. This is an appropriate benchmark for the success of counseling.
Upaya Penanganan Dismenorea Berbasis Thibbun Nabawi Pada Remaja
Authors: Winarni Winarni  , Ai Rahmawati  , Hasanah Hasanah  , Wahyu Atika Putri
Published: August 2024

Dysmenorrhoea is experienced by 90% of women in Indonesia, because of this, around 14% of women cannot participate in learning at school or carry out daily activities, thereby reducing their productivity. Adolescent girls are in an unstable emotional condition, if they do not get good information about the menstrual cycle then they are easy to experience primary menstrual disorders. Primary dysmenorrhea is experienced by many teenagers who are growing and developing both physically and psychologically. Several efforts have been made to reduce pain complaints in cases of dysmenorrhoea, including non-pharmacological intervention, including Rosulullah-style treatment, known as Thibbun Nabawi treatment, including listening to the Koran and breathing exercises, this treatment is cheap and can be done independently by everyone. people who experience it. The implementation of socialization at Al Islam High School is really needed considering that in this school there are many cases of Dysmennorrhea, and no one has provided an understanding of these cases and how to manage them non-pharmacologically so that they can be overcome without causing side effects. The target of this community service proposal is Al Islam Surakata High School students. The benefit of this activity is to increase understanding about menstrual disorders, especially dysmenorrhea and treatment of pain complaints when dysmenorrhea occurs at low cost and without side effects. impact, namely by means of Tibbun Nabawi.”
Pedoman Pemberian Tablet Tambah Darah (TTD) Bagi Remaja Putri Di Madrasah Aliah Negeri 2 Makassar
Authors: Hafsah Hafsah  , Husnul Hatima  , Nurul Fitrahminarsih N  , Nirwana Nirwana  , Nurayni Wahdaniyah  , Ainun Azzarah Annur  , Hutri Rara Panggalo
Published: August 2024

Anemia is one of the health problems, especially adolescent girls in developing countries. The World Health Organization (2021) shows that the prevalence of anemia in women of reproductive age (15-49) in the world in 2019 is around 29.9%. Balitbangkes 2018 states that in Indonesia anemia in adolescent girls ranges from 27.2% in the age group 15-24 years. The cause of anemia is generally due to lack of knowledge about anemia, lack of iron, folic acid, vit B12 and vit A. One of the government's efforts in preventing anemia is the consumption of blood supplement tablets. However, there are still many adolescent girls who are not compliant with consuming them, which have been distributed free of charge, this is due to the lack of awareness and knowledge of adolescent girls about the benefits of taking blood supplement tablets. So it is necessary to provide alternative solutions that are able to increase awareness and knowledge for adolescent girls about the benefits of consuming blood tablets. This activity is part of the Tridharma Community Service of Almarisah Madani University. This activity was carried out in November 2023. The method used in this service is counseling. The purpose of this service is to increase knowledge and compliance for adolescent girls at MAN 2 Makassar to routinely consume Blood Addition Tablets to prevent the incidence of anemia. Thus, it is hoped that the program run by the government can run accordingly
Pedoman Pemberian Tablet Tambah Darah (TTD) Bagi Remaja Putri di SMA Negeri 8 Makassar
Authors: Endang Sulistyowati  , Sukmawati Sukmawati  , Ary Handayani  , Nadia Nadia  , Hutri Rara’ Panggalo  , Jimmy Sampe
Published: August 2024

The provision of blood supplement tablets in adolescent girls currently has an urgency to prevent anemia and increase iron reserves in the body which is a provision in preparing healthy quality and productive adolescent girls. Adolescent girls have a menstrual phase every month, plus their rapid growth, so they need a strong and balanced nutritional intake. One of them is by fulfilling the needs of iron (Fe) in the body. Adolescent girls who experience anemia can reduce intelligence, productivity, and learning achievement. This service aims to provide socialization to students to find out the guidelines for taking blood supplement tablets and provide insight to students about the impact of anemia and its prevention. The method used in this service activity is counseling with lecture methods and active discussion between presenters and participants. Students were briefed to follow the guidelines for giving blood supplement tablets according to the guidelines given by the Ministry of Health, namely 1 tablet every week for 1 year (52 weeks). Blood supplement tablets are nutritional supplements containing 60 mg of elemental iron and 0.25 mg of folic acid (in accordance with WHO recommendations). The conclusion of this service activity is that many students have not consumed blood supplement tablets regularly so that after counseling it is expected that students regularly consume TTD.
Meningkatkan Minat Wanita Usia Subur (WUS) Untuk Melakukan Pemeriksaan IVA Melalui Pemberian Buku Saku
Authors: Dini Fitri Damayanti  , Dianna Dianna  , Taufik Hidayat
Published: August 2024

Cervical cancer is caused by HPV or Human Papilloma Virus. There are 32,469 cases per year of cervical cancer in Indonesia, with a mortality rate of 18,279 people. Efforts that can be made to increase WUS's interest in conducting IVA examinations are through health promotion activities about IVA examinations. Health promotion is one of the primary prevention that can be done to prevent cervical cancer. The primary prevention strategy that can be done is by providing health education about cervical cancer. The method chosen is to use a pocket book. Pocket books are educational information media with words that are easy to understand, illustration images that are in accordance with attractive designs so as to make WUS understand and understand material about cervical cancer. Pocket books can be taken home and read independently by WUS, so it will cause WUS interest in conducting IVA examinations.
Pelatihan Pengolahan Wortel Menjadi Stick Sehat Pengontrol Kadar Glukosa Darah Bagi Ibu PKK di Desa Temulus Mejobo Kudus
Authors: Rifda Naufa Lina  , Annis Rahmawaty  , Heni Setyoningsih  , Hasty Martha Wijaya  , Yulia Pratiwi  , Dian Arsanti Palupi  , Lilis Sugiarti  , Chabbah Tri Septian  , Wara Madia
Published: August 2024

Carrots are a type of tuber vegetable that is rich in antioxidant compounds, including vitamin C and beta carotene. One of the functions of antioxidants is to protect pancreatic beta cells from free radical attacks and is also a vasodilator in preventing cardiovascular disorders Damage to pancreatic beta cells can result in high blood glucose levels. Carrots have a taste are not pleasant to consume, so they are made in stick form, which is a snack that is easy to consume every day with a delicious taste and is effective in controlling blood glucose levels. The aim of this activity is to increase the knowledge, skills of PKK’s mother in Temulus about the benefits of carrots and how to process them into healthy sticks so they are delicious to consume. The methods used are descriptive, explanation, discussion and practice. The result of this activity was an increase in knowledge from the good category of 10% (3 people) to 46.67% (14 people) with a total of 30 participants. The conclusion of this activity is the increasing knowledge of PKK mothers in Temulus about the benefits of carrots as controlling blood glucose levels and increasing the skills of PKK mothers in Temulas in processing carrots into healthy sticks to control blood glucose levels.
Edukasi dan Implementasi Pemberian Vitamin A di Dukuh Cibangkang Desa Ragatunjung Kecamatan Paguyangan
Authors: Himatul Khoeroh  , Ahmad Ridlo  , Anggi Nur Hidayah  , Bestri Pebri Yanti  , Nunung Febrianingsih  , Meliyana Meliyana  , Kartika Andelira
Published: August 2024

Vitamin A is an essential nutrient for humans, especially toddlers, because this nutrient is very important and our food consumption tends to be insufficient and still low so it must be met from the outside. In children under five due to vitamin A deficiency will increase pain and death, easily exposed to infectious diseases, such as diarrhea, pneumonia, pneumonia and finally death.This community service objective aims to educate the benefits of vitamins and implement the provision of vitamin A as a government program every February and August. Vitamin A is given directly in the toddler class along with posyandu activities.Community Service Results The results of community service show the implementation of vitamin A provision to toddlers at the Melati Posyandu in Cibangkang Hamlet, Ragatunjung Village, Paguyangan District, Brebes Regency in 2023 there will be 51 toddlers. 42 of them received high-dose red capsules, while 5 received low lecturer blue capsules and 4 others did not get them because they were not old enough.
“KATAMIAˮ (Kader Tangani Anemia) dalam Upaya Penanganan Anemia pada Ibu Hamil di Wilayah Kerja Puskesmas Dirgahayu
Authors: Satsiwi Wahyu Widi Handayani  , Rena Herlena  , Fadhiyah Noor Anisa  , Istiqamah Istiqamah
Published: August 2024

Prevention of anemia in pregnant women can be done with appropriate health behavior. Health behaviors such as maintaining a diet high in iron, regularly consuming iron tablets, and carrying out ANC during early pregnancy can reduce the prevalence of anemia in pregnant women. Diet is an important factor that pregnant women must pay attention to. Poster media is one media that has a lot of information about the diversity of foods that are useful for preventing anemia and can be used to help carry out health education. Create "KATAMIA" (Cadres Handle Anemia) so that anemia in pregnant women becomes a global problem that has an impact on the mother and fetus. Community service activities through cadres by providing education to cadres about Fe tablet information which is carried out in the form of health education and providing "KATAMIA" (Cadres Handle Anemia) Posters to Pregnant Women in the Gunung Sari Village Area. As a result of the activity, the "KATAMIA" innovation has been implemented as an effort to reduce the incidence of anemia in pregnant women in Gunung Sari Village. "KATAMIA" which is carried out by female students is expected to be able to contribute to the cadres as an effort to increase compliance in taking Blood Additive Tablets among pregnant women and can also increase the motivation of pregnant women to take Fe Tablets according to their achievements
Penyuluhan Bahaya Merokok Bagi Kesehatan Pada Siswa-Siswi SMA Muhammadiyah 1 Kota Pekanbaru
Authors: Neni Ristiani  , Mahendra Mahendra  , Evy Eryta
Published: August 2024

Adolescence is a phase that is very susceptible to influence from the social environment, both positive and negative. It is not uncommon for teenagers to fall into an unhealthy lifestyle that is dangerous to their health and safety. One of the bad influences that can occur in adolescence is the habit of smoking. Smoking is one of the causes of quite a lot of health problems. The urgency of counseling or health education for teenagers about the dangers and risks of smoking for health aims to ensure that the nation's future generations do not fall into habits that can damage their future.
Perilaku Hidup Bersih dan Sehat Serta Pemberian Makanan Sehat Pada Anak Sekolah Dasar
Authors: Laura B. S. Huwae  , Johan B. Bension  , Revi A. Rumbawa  , Fira A. Rehalat  , Kuntum N. Lisaholet  , Laury M. Ch. Huwae  , Ronald D. Hukubun
Published: August 2024

This study focuses on clean and healthy living behavior (PHBS) and the provision of healthy food to elementary school children. The aim is to enhance PHBS habits and healthy food intake among students through a participatory approach involving students, teachers, and parents. The research method includes sosialitation and interviews, with subjects being third to 4 and 5 students in elementary schools in 56 Perumnas Poka. Results show significant improvements in personal hygiene habits, the use of sanitation facilities, and the purchase and consumption of healthy food at school. Involvement teachers support also increased, contributing to the program's success. Positive feedback was received from the school community, though challenges such as resource limitations and the need for consistent monitoring remain. This study highlights the importance of community collaboration in promoting children's health.
Edukasi Kualitas Air Bersih Bebas Kontaminasi Bakteri Coliform pada Masyarakat Jungsereh Garut
Authors: Sugiah Sugiah  , Gina Nafsa Mutmaina  , Mamay Mamay  , Lia Ma’artiningsih  , Astari Nurisani  , Muhammad Hadi Sulhan  , Meti Rizki Utari
Published: August 2024

Indonesian people still use dug wells as a source of clean water. The dug well itself has bacteriological qualities that are easily contaminated. Coliform bacteria such as Escherichia coli can cause diseases, one of which is diarrhea. Jungsereh Garut Village is an area that uses a lot of water from dug wells for daily needs such as drinking water. The aim of this outreach is to determine the quality of clean water free of coliform bacteria contamination in the Jungsereh Garut community. The target of this counseling is the community of Jungsereh Village RT.02 Kec.Mekarsari Garut, totaling 30 people. This outreach activity is a form of increasing public awareness of the quality of clean water for drinking water that is free of coliform bacteria contamination. The method of implementing this extension activity is in the form of material presentation, discussion and question and answer and filling out a questionnaire regarding the level of understanding whether there are differences before and after the intervention.
Stanley Surrey, the Code and the Regime
Authors: Avi-Yonah Reuven , Fishbien Nir
Published: August 2024

Stanley Surrey (1910–1984) was arguably the most important tax scholar of his generation. Surrey was a rare combination of an academic (Berkeley and Harvard law schools, 1947-1961 and 1969-1981) and a government official (Tax Legislative Counsel, 1942-1947; Assistant Secretary for Tax Policy, 1961-1969). Today he is mostly remembered for inventing the concept of tax expenditures and the tax expenditure budget. This paper will argue that while Surrey was influential in shaping domestic tax policy for a generation and had an impact after his death on the Tax Reform Act of 1986, his longest lasting contributions were in shaping the international tax regime, since the concept of the single tax principle that shapes contemporary international tax reform efforts can be traced directly to his writing and activities both in academia and in the government.
Taxation of Treasury Inflation Protected Securities
Authors: Morgan Robin
Published: August 2024

Inflation is back, causing problems for taxpayers looking for safe, inflation-protected investments. This Article engages in an in-depth analysis of an understudied part of the Internal Revenue Code and associated Treasury Regulations section 1.1275-7, the inflation-indexed debt rules, asking whether Treasury Inflation Protected Securities (TIPS) can act as a suitable hedge against inflation for taxable investors. TIPS are often considered tax-disadvantaged instruments, and this Article questions the extent to which that is true. I examine TIPS relative to inflation, nominal Treasuries and I Bonds, and in doing so make three important contributions to tax scholarship. First, I present original empirical analysis on financial data from the 2003-22 period, finding that TIPS are taxed at least as favorably as nominal Treasuries on a buy-and-hold basis. Under certain assumptions, like interest withholding, the section 1.1275-7 regime imposes less onerous tax consequences on TIPS than on nominals. Second, my results confirm that the performance of TIPS relative to nominal Treasuries depends on how unanticipated inflation deviates from expected inflation. Analysis of the 2003-21 period shows that nominals outperformed TIPS on both a pre-and a post-tax basis, while analysis of the 2003-22 period shows that 10-year TIPS issued between 2012 and 2022 generally outperformed nominals precisely because of the rise in unanticipated inflation in 2021 caused by the response to COVID-19. Third, I find that since 2011 all riskless bonds have generally had negative real yields on an after-tax basis. These findings have important implications for current tax policy since they show that taxpayers cannot access positive real riskless returns on an after-tax basis. With the world in a period of rising interest rates and high inflation, this suggests that it may be time to reconsider the canonical emphasis on nominal rather than real taxation.
Executive Compensation Threat to Retirement
Authors: Wiedenbeck Peter , Stein Norman
Published: August 2024

In recent years a new phenomenon has appeared on the retirement savings landscape: the expansion into middle management ranks of a traditional tool of executive compensation, the so-called “top hat” pension plan. Top hat plans are unfunded deferred compensation programs for a “select group of management or highly compensated employees.” Properly structured, top hat plans amass retirement resources that are taxed to employee-participants only when distributed. From the participant’s viewpoint, that delayed inclusion appears comparable to the tax deferral accorded qualified retirement plan savings, yet top hat plans are exempt from all of the Code’s qualification conditions. They are likewise excused from virtually all of ERISA’s pension plan participant protections, including vesting, funding and fiduciary responsibilities.
This regulatory immunity licenses three interconnected pathologies that undermine core retirement policy objectives. The inapplicability of ERISA’s worker protections, combined with preemption of state law, relegates top hat plan participants to a uniquely precarious position: their retirement savings are more exposed to depredation and vulnerable to loss than if ERISA had never been enacted. The inapplicability of the Code’s qualified plan nondiscrimination requirements allows employers to offer additional retirement savings to highly-paid managerial, technical and professional employees without having to pay comparable benefits to rank-and-file workers. And the dramatic disparity, post-2017, between income tax rates applicable to corporations and high-incomeindividuals incentivizes that favoritism with a substantial tax subsidy that is unmeasured and generally overlooked.
This article explores the unresolved ambiguity that has enabled top hat plan metastasis into upper-middle compensation ranges. It documents the sources of the pathologies associated with the expansion of top hat pensions and traces their consequences. And it surveys the leading responses to these developments, some of which offer only partial solutions, while others could be accomplished only by legislation.
Safe Harbor Regimen in Transfer Pricing—An African Perspective
Authors: Ezenagu Alexander
Published: August 2024

The transfer pricing methods established by the transfer pricing rules and practices of many countries (generally modelled after the OECD Transfer Pricing Guidelines) are not only complex to implement, but also fraught with challenges such as the lack of availability of comparables for benchmarking purposes, low accessibility of databases and the failed capacity of tax authorities to implement them. For tax authorities in African countries, these challenges are further amplified, for example, by lack of resources, especially human and capital, and a shortage of experience in applying transfer pricing rules. As a result of these challenges, achieving arm’s length prices for transactions between related entities has posed a significant burden and cost to both taxpayers and tax authorities. The OECD and the G20 initiated the Base Erosion and Profit Shifting (BEPS) project to ameliorate some of the challenges listed above and to address the erosion of tax bases and shifting of profit to low-tax jurisdictions—challenges ultimately tied to the limitations of the arm’s-length standard and application of transfer pricing methodologies.
However, tax authorities in some jurisdictions already apply safe harbors and other simplified measures to mitigate the challenges of applying transfer pricing rules and practices. These measures reduce the need for taxpayers to prepare detailed transfer pricing documentation in justifying the arm’s-length price fixed for goods and services transferred among related entities. They also remove the need for tax authorities to audit the books of taxpayers where they act within approved margins. In some cases, they exempt taxpayers from applying transfer pricing rules to related-party transactions. Historically, the OECD discouraged the use of safe harbors by tax jurisdictions, claiming that they conflict with the arm’s length standard. In recent times, the OECD has changed its views on the use of safe harbors. The Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy recommends the use of safe harbors, including those in the GloBE rules, in determining marketing and distribution profits.
Given the positive recommendation by the OECD on the use of safe harbors in recent times, this Article analyzes the adoption and application of safe harbor regimes by certain countries and discusses how they should be designed. It recommends the cautious adoption and application of safe harbor regimes by tax authorities in African countries to achieve increased revenue collection, tax efficiency, certainty, simplicity and convenience, and to circumvent the complicated comparability analysis.
Food Tax Substitution Effects
Authors: Smith-Drelich Noah
Published: August 2024

Diet-related illness in the U.S. has risen to crisis levels, with today’s parents projected—for the first time—to enjoy longer lives than their children. Policymakers have responded with a range of novel proposals, many revolving around the assumption that increasing the relative price of unhealthful foods via taxes on soda, fat, sugar or caloric density will encourage more healthful eating. Yet there is little evidence that diet-targeted price interventions have had a meaningful impact on health outcomes. The reason for this, I argue, is both expected and largely overlooked in the academic and policy literatures: consumers have been motivated by price interventions to eat differently, but differently isn’t necessarily better. Price interventions created and crafted solely on the basis of the nutritional value of the targeted dietary item(s) are vulnerable to health-neutral substitution effects, wherein a price intervention motivates consumers to substitute items of similar dietary value—candy or beer for soda, for example—leading to little net change in overall dietary quality.
This Article proposes a novel food tax strategy, one that focuses on substitution effects. Instead of targeting foods with the least or  most nutritional value, legislators and other policymakers should direct taxes to foods with the least or most relatively healthful substitutes.
As proof of concept, this Article introduces a specific substitution-based food tax proposal, supported with empirical results from an original randomized controlled trial: food taxes should seek to motivate substitution between grocery food and the relatively less healthful option of restaurant food. The health impact of such a shift will likely exceed that of a direct tax on soda, fat, sugar or calories given the high cross-elasticity of demand for restaurant food and its significant health inferiority. And because this shift may be accomplished by subsidizing groceries, by lowering taxes on groceries or by increasing taxes on restaurants, it presents a more politically flexible intervention than traditional consumer-side food taxes.
How Federal Government Policy Helped Create Retirement Insecurity
Authors: Moran Beverly
Published: August 2024

Financial security in retirement is crucial. Without it, people fall into poverty, work until they die, and die younger than they should.
In the 21st century, Americans fund their retirement from Social Security, traditional pension plans, defined contributions plans and private retirement savings plans. Of these four, only Social Security is exclusively the creature of government. Nevertheless, federal law regulates the other three to such an extent that it is fair to say that all four reflect government retirement policy.
Since 1974, the federal government has spent billions of dollars supporting the private retirement system. In turn, the private retire-ment system has often failed its participants, sometimes leaving them impoverished. In contrast, Social Security has consistent success in reducing poverty and providing a financially strong old age.
The last 50 years demonstrate that the private sector is an unre-liable provider of retirement benefits. Private employers deny their workers retirement benefits, siphon off pension monies for corporate use and declare bankruptcy as a means of leaving their losses to the fed-eral government to make right. In turn, the federal government must spend even more money regulating the private sector and protecting pri-vate workers and their retirement monies. Whatever the theories, we have decades of proof that if the federal government wants to ensure financial security for the elderly, then it should stop providing tax ben-efits and direct payments to private sector retirement plans and instead focus on expanding and strengthening Social Security.
Shifting Economic Allegiance of Capital Gains
Authors: Parsons Amanda
Published: August 2024

Technological advances and the digitalization of the global economy have created an economic environment beyond the imagination of the original designers of the international tax system. Much scholarly attention has been paid to the question of how these economic transformations should affect which country is able to tax a multinational company’s income. But which country should be able to tax capital gains income from the sale of that company’s shares is an important and overlooked question.
This Article answers this question. It concludes that taxing authority over capital gains income must be reallocated to the countries in which companies conduct business. In our modern, digitalized economy, this reallocation is necessary to align international sourcing rules with international tax law’s underlying principles.
While this Article is a primarily a proof of concept, it also seeks to begin a conversation about ways to implement this reallocation and describes one possible approach: an annual mark-to market tax at the company level on increases in company value apportioned amongst source countries based on a set formula.
Designing a Billionaire's Tax
Authors: Zelenak Lawrence
Published: August 2024

With ProPublica’s dramatic revelation in 2021 of the low “true tax rates” of America’s billionaires serving as a catalyst, the exclusion of unrealized gains from the base of the federal income tax has been challenged to an extent unprecedented in the century-plus history of the tax. In late 2021, a proposal by Senate Finance Committee Chair Ron Wyden (D, OR) to tax billionaires’ unrealized gains in tradable assets might have become law, but for the opposition of Senator Joe Manchin (D, WV). And in early 2022, the Treasury Department of President Joe Biden included a minimum tax on the unrealized gains of the ultrarich in its tax reform proposals. A narrower reform, taxing billionaires who borrow against unrealized appreciation to finance lavish consumption expenditures, has also been urged. All three of these proposed reforms—but especially the first two—would transform the fundamental character of the income tax as applied to the wealthiest Americans. This Article describes the three approaches, considers design challenges under each and evaluates their relative merits.
Vielfalt als Superkraft
Authors: Bartsch Sarah , Imbeck Kati
Published: August 2024

Im Rahmen der strategischen Unternehmensführung gehört Diversity Management heute mit zu den wichtigsten Aufgaben von Organisationen der Sozialwirtschaft. Wie eine erfolgreiche Implementierung aussehen kann und welche Strahlkraft dies nach außen hat, zeigen Beispiele aus der Praxis des Hamburger Assistenzanbieters Sozialkontor. Ein Bericht von Sarah Bartsch und Kati Imbeck.
Zwischen Vernunft und Erfahrung
Authors: Kiesel Calvin
Published: August 2024

Historical setbacks and political catastrophes - how can the idea of progress still have a basis in the face of such experiences? This epistemological question is pressing today but was already posed in Kant's philosophy of history. Calvin Kiesel explores it under the premises of Kant's critical epistemology. The correlation of empirical contexts (anthropology, economics, politics) on the one hand and a normative and systematic perspective of reason on the other, as well as legal developments that mediate between the two, emerge as the basis of Kant's philosophical history of progress.
Strategische Baulandausweisung
Authors: Leo Anna Ruth
Published: August 2024

Building land models are instruments used by cities to create affordable housing on private land and to involve private individuals in the costs of creating building land. Based on questions of legal nature, definition, introduction and application of building land models, the author provides recommendations for legislators and municipalities. The focus is on the use of the urban development contract as a cooperation contract, in private land use planning, in interim acquisition and in concept allocation. The author discusses the limitations of the urban development contract in the building land model, in particular the increase in land value as a measure of the adequacy of the agreed services, and questions the capitalised earnings method.
Postmenopausal Vaginal Bleeding Due to Vaginal Leech Infestation: A Case Report
Authors: Jahani Najmeh , Tehranineshat Banafsheh , Bagherian Samaneh
Published: August 2024

Introduction: Vaginal bleeding due to leech bites is a highly unusual and serious problem in postmenopausal women, potentially leading to severe complications and even death. Case Presentation: A 68-year-old rural woman, 13 years post-menopause, was admitted to a hospital in eastern Iran with a complaint of continuous vaginal bleeding with clot discharge for 12 days. During the medical examination, a dark worm moving in waves was observed in the labia minora of the vulva. The area was washed with 0.9% normal saline solution, and the leech was removed from the inner surface of the labia minora using forceps and pincers. The patient was monitored as an outpatient for 4 hours to control the bleeding and was subsequently discharged in good condition. She was advised to take iron tablets and folic acid for one month. Her test results were as follows: Hemoglobin = 10 mg/dL, hematocrit = 32%, platelet count = 145,000, prothrombin time = 13 seconds, partial thromboplastin time = 35 seconds, and INR = 1.1. Her vital signs at admission were: temperature = 37.5°C, pulse rate = 100/min, blood pressure = 120/60 mmHg, and respiratory rate = 30 breaths per minute. Conclusions: Vulvar and vaginal leech bites can cause severe vaginal bleeding and anemia in postmenopausal women. To reduce complications caused by delays in diagnosis or treatment, healthcare workers should consider the possibility of vulvar and vaginal leech bites in postmenopausal rural women and individuals who use river water for drinking, bathing, or showering. Taking a detailed history and performing a thorough physical examination before any diagnostic procedure can help quickly and accurately diagnose the cause of bleeding in these patients.
Literature Review: Peran Serikat Pekerja Dalam Menyelesaikan Perselisihan Hubungan Industrial Pada Beberapa Studi Kasus Perusahaan
Authors: Tamba Devina Ulima Nathania , Rizal Muhamad , Natari Sari Usih
Published: August 2024

The presence of workers in the company is dominated by executives. They often have conflicting interests for the company's activities. In order to help workers' positions remain relevant and recognized, workers need a Labor Union. In an industrial environment, it is normal for disputes to occur and the role of trade unions is needed to mediate the interests of both. Therefore, the expected goals are to explain the role of trade unions to address industrial relations disputes and the efforts that they attempt. This study determines literature review as the method by accumulating journals and collecting eight articles that meet the criteria. After having reference materials, the researcher will analyze the data based on a collection of these studies which the researcher will generalize into a literature review paper. The results of this research are that trade unions act as assistants, bodyguards, representatives, supervisors, and mediators and prioritize the settlement of disputes internally and amicably. Efforts made by trade unions include carrying out bipartite and tripartite negotiations consisting of mediation, arbitration and conciliation, as well as the industrial relations court, submitting a letter of application for Judicial Review to the Constitutional Court, and honing the skills of trade union members.
Pengaruh Kualitas Produk, Harga dan Promosi terhadap Keputusan Pembelian Smartphone Vivo (Studi Kasus pada Mahasiswa Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Potensi Utama)
Authors: Rina Budiarti  , Tika Nirmala Sari
Published: August 2024

Untuk mempengaruhi keputusan pembelian smartphone Vivo ada beberapa faktor yang dapat mempengaruhinya seperti Kualitas Produk, Harga dan Promosi. Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Produk, Harga dan Promosi terhadap Keputusan Pembelian smartphone Vivo pada mahasiswa Prodi Manajemen Fakultas Ekonomi Dan Bisnis Universitas Potensi Utama. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode statistik deskriptif dan menggunakan teknik pengambilan sampel metode Slovin. Data yang digunakan dalam penelitian ini adalah data primer dengan jumlah sampel 85 responden mahasiswa/I Prodi Manajemen Universitas Potensi utama. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil penelitian secara simultan menunjukkan bahwa variabel Kualitas Produk, Harga dan Promosi berpengaruh signifikan dan positif terhadap keputusan pembelian smartphone Vivo. Dan melalui hasil pengujian, dapat diketahui bahwa nilai koefisien determinasi Adjusted R square yaitu sebesar 0,522 atau 52,2% yang menunjukkan bahwa variabel Keputusan Pembelian dapat dijelaskan oleh variabel Kualitas Produk, Harga dan Promosi, sedangkan sisanya dapat dijelaskan oleh faktor lain yang tidak dibahas dalam penelitian ini.
Pengaruh Kualitas Pelayanan dan Customer Relationship Management (CRM) terhadap Keputusan Pembelian Pelanggan Pada CV Mars Global Group
Authors: Imam Munandar  , Tika Nirmala Sari
Published: August 2024

Keputusan pembelian yaitu berupa tahapan yang dilakukan oleh konsumen sebelum melakukan pembelian suatu produk. Produk yang dicarinya serta mengevaluasi alternatif yang paling menguntungkan. pengambilan keputusan merupakan suatu pendekatan yang sistematis terhadap suatu masalah yang dihadapi. Masalah tersebut menyangkut pengetahuan tentang hakikat dari masalah yang dihadapi. Oleh karena itu pengambilan keputusan oleh konsumen didasari pada perbandingan sebagai referensi, peluang dan manfaat serta mudharat yang ada. Masalah yang terjadi terkait kualitas pelayanan adalah banyak pelanggan yang tidak puas dengan kualitas pelayanan yang telah diberikan selama ini kepada para pelanggan. Masalah yang terjadi terkait pekerja adalah pelanggan menilai bahwa sumber daya manusia atau pekerja CV Mars Global Group masih kurang baik. Masalah dalam hal pendekatan diri terhadap para pelanggan sehingga para pelanggan tidak selalu memberikan keputusan untuk membeli produk CV Mars Global Group. Berdasarkan hasil uji SPSS pada data Anova dalam kolom R Square = 0.879, maka seluruh variabel berpengaruh terhadap Variabel Keputusan Pembelian sebesar 87.9% dan sisanya yaitu 12.1% dijelaskan oleh faktor variabel lain seperti harga, promosi, dan citra merek yang tidak diteliti dalam penelitian ini.
Pengaruh Rasio Likuiditas Terhadap Harga Saham Syariah Pada PT Aneka Tambang Tbk Yang Terdaftar Di Jakarta Islamic Index (JII) Periode 2015-2022
Authors: Vhiny Kurniawan  , Titin Agustin Nengsih  , Faturahman
Published: August 2024

Penelitian dan analisi ini bertujuan untuk memperoleh sebuah bukti empiris mengenai pengaruh dari, rasio lancar (current ratio) dan rasio cepat (quick ratio) terhadap harga saham. Penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Teknik yang digunakan dalam penelitian ini adalah teknik sampling, Teknik sampling yang diguunakan adalah tenik sampling jenuh, metode analisis yang digunakan yaitu analisis regresi liinier berganda dengan menggunakan aplikasi SPSS versi 25. Sampel yang digunakan dalam penelitian ini yaitu seluruh populasi yaitu, laporan keuangan PT Aneka Tambang Tbk periode 2015-2022 per triwulan, secara keseluruhan jumlah sampel selama 8 tahun terakhir sebanyak 31 sampel. Hasil penelitian dengan menggunakan pengujian hipotesis menggunakan uji T menunjukkan bahwa Rasio lancar (current ratio) berpengaruh signifikan terhadap harga saham Syariah dan Rasio cepat (quick ratio) tidak berpengaruh signifikan terhadap harga saham Syariah pada PT Aneka Tambang Tbk yang terdaftar di Jakarta Islamic Index Periode 2015-2022.
Pentingnya Strategi Pemasaran Melalui Penguatan Citra Merek
Authors: Muhammad Rizki  , Dety Mulyanti
Published: August 2024

Penguatan citra merek menjadi salah satu penentu bagi konsumen untuk melakukan pembelian produk. Artinya, konsumen membeli karena ada identitas yang membedakan dengan perusahaan yang menawarkan produk sejenis. Produk yang terjual menentukan tercapainya target penjualan untuk mempertahankan bisnis. Di tengah persaingan bisnis yang ketat perusahaan membutuhkan strategi pemasaran melalui penguatan citra merek. Tujuan penelitian ini untuk menjelaskan pentingnya citra merek bagi perusahaan dalam persaingan bisnis, mengetahui bagaimana tingkat kesadaran citra merek pada konsumen sehingga menjadi loyal terhadap perusahaan dan produk yang ditawarkan. Sehingga perusahaan dan produk yang ditawarkan mendapatkan TOM (Top of Mind) dalam benak konsumen. Kuatnya citra merek dapat membantu perusahaan untuk mencapai tujuan yakni meningkatkan keuntungan dan keberlangsungan bisnis.
Analisis Matrik Boston Consulting Group (Bcg)
Authors: Ongki Sanjaya  , Dety Mulyanti
Published: August 2024

Strategi pemasaran Matrik BCG (Boston Consulting Group) digunakan untuk mengetahui tingkat pertumbuhan pasar, dan pangsa pasar relatif. Artikel ilmiah ini berjuan agar pembaca dapat memahami berkaitan dengan Matrik Boston Consulting Group (BCG). BCG matrix adalah matriks yang dirancang oleh grup Boston Consulting pada tahun 1970-an. Ini adalah Matriks yang membantu dalam pengambilan keputusan dan investasi. Ini membagi pasar berdasarkan tingkat pertumbuhan relatif dan pangsa pasarnya dan menghasilkan empat komponen kuadran Cash cow, Stars, Question marks dan Dogs. Produk dapat dikategorikan dalam salah satu kuadran dan strategi untuk produk ini diputuskan dengan tepat. Analisis ini sebenarnya membantu Anda dalam memutuskan entitas mana dalam portofolio bisnis Anda yang benar-benar menguntungkan, mana yang tidak berguna, mana yang harus Anda konsentrasikan dan mana yang memberi Anda keunggulan kompetitif atas yang lain.