bluuebunny/crossref_metadata_2025 huggingface dataset:
BİRLEŞİK ARAP EMİRLİKLERİ’NDE VERGİ KLİNİĞİ VE TÜRKİYE’DE UYGULAMA OLASILIĞI
Authors: SAMANCI Muhammed
Published: December 2023

Kamu kesiminin sunmuş olduğu hizmetlerin en önemli finansman kaynağı olan vergiler, toplumsal

hayatta yer almanın bir bedeli ve karşılığı bulunmayan bir mali yükümlülük olarak değerlendirilmektedir.

Türkiye Cumhuriyeti Anayasasında, mali güce göre herkesten vergi alınması gerektiği belirtilmiştir.

Vergi bilinci ve kültürünün yerleştiği toplumlarda bireylerin elde ettikleri gelirlerinin bir kısmının

devletle paylaşması gönüllülük esasına dayanarak gerçekleşmektedir. Bu gönüllülüğü devam ettirmek

ve vergiye uyumu artırmak amacıyla Amerika Birleşik Devletleri’nde ilk olarak başlatılan vergi kliniği

faaliyetleri daha sonra diğer ülkelere yayılmıştır. Bu çalışmanın amacı Birleşik Arap Emirlikleri’nde

vergi bilinci ve vergi uyumunu artırmak amacıyla Federal Vergi Dairesinin vergi kliniği tecrübesine

değinerek, Türkiye’de uygulanması veya vergi haftasına uyarlanmasıdır. Vergi Kliniği uygulamasında

en dikkat çekici yönü Federal Vergi Dairesinden uzman memurların üç ay boyunca bu etkinliğe

katılması ve çeşitli kamu kurum ve kuruluşlar ile özel sektör temsilcilerinin bu etkinlikte yer almasıdır.

Türkiye’de düzenlenen vergi haftasında bahsi geçen hususlar dikkate alınmamıştır. Ülkemizde vergi

bilinci ve vergiye uyumu artırmak için vergi haftasını bu yönde geliştirme çabaları başlatılması birinci

seçenek olarak değerlendirilebilir. İkinci seçenek ise, Türkiye’deki mevcut etkinliğe ek olarak, Hazine ve

Maliye Bakanlığı ve bazı kurumlardaki uzmanlarla iş birliği yapılarak BAE’deki vergi kliniğine benzer bir

uygulamanın hayata geçirilmesidir.
TÜRK HİSSE SENEDİ PİYASASINA İLİŞKİN DİNAMİK AĞ ANALİZİ
Authors: ÖZDEMİR Hüseyin
Published: December 2023

Bu makale, COVID-19’un Borsa İstanbul’da işlem gören ve piyasa değeri 1 milyar doların üzerinde olan

48 firma arasındaki dinamik ağ yapısını incelemektedir. Getiri verileri günlük frekansta olup 1 Ocak 2017

tarihi ile 31 Mayıs 2022 arası dönemi arasında yer almaktadır. Standart VAR modelinden elde edilen

net ikili bağlantılılık endeksi sonuçları kullanılarak düğümler arasındaki yönlendirilmiş ağ yapısı ortaya

çıkarılmıştır. Modüler kümeleme yöntemi kullanılarak elde edilen ampirik bulgular COVID-19 salgını

öncesinde analize konu 48 firma hisse getirisinin üç alt grup altında toplandığını göstermektedir.

Pandeminin ortaya çıkmasından sonra söz konusu hisse senedi getirileri arasındaki küme sayısı dörde

çıkmaktadır. Faaliyet alanlarına göre 22 farklı sektörde bulunan söz konusu hisse senedi getirilerinin 3

ya da 4 alt grup ile hareket etmesi hisse senetlerinin sektörel etkilerden çok finansal etkiler ile hareket

ettiği gerçeğini doğrulamaktadır. Örneğin, otomotiv sektörüne ait şirketlerin her iki dönemde de

farklı gruplar altında yer aldığı görülmektedir. Salgın sonrasında birçok hisse senedinin ait olduğu

gruplar değişmiştir. Bu da hisse senetleri arasındaki ilişkilerin statik olmayıp dinamik ve değişken bir

yapıya sahip olduğunu göstermektedir. Ayrıca, bu ağ yapısı içinde, bankacılık sektörünün merkezi bir

rol oynadığına ilişkin önemli kanıtlar elde edilmiştir. Son olarak, COVID-19 salgını sonrasında hisse

senetleri arasındaki getiri korelasyonunun arttığı gözlemlenmiştir.
KURUMSAL RİSK YÖNETİMİ VE FİRMA PERFORMANSI: BORSA İSTANBUL ÜZERİNE BİR İNCELEME
Authors: MENGEŞ Ersin , AYGÜN Mehmet
Published: December 2023

Risk yönetimi sürekli gelişen ve değişen bir disiplindir. Kurumsal risk yönetimi (KRY), kurumların başarı

olasılığını artırmak, başarısızlık olasılığını da azaltmak amacıyla tüm riskleri anlamak, değerlendirmek

ve bunlarla ilgili önlemler almak üzere yapılan girişimlerin bütünü olarak tanımlanabilmektedir.

Bu çalışmanın temel amacı, KRY ve firma performansı ilişkisini incelemek ve Borsa İstanbul’da faaliyet

gösteren 146 firmanın 2020-2021 yıllarına ait verilerinden yararlanarak bunu gerçekleştirmektir.

Çalışmada kurumsal risk yönetimi ölçümü olarak Gordon vd (2009) tarafından geliştirilen ve konuya

ilişkin yapılan çalışmalarda sıklıkla kullanılan model kullanılmıştır. Çalışmada firma performans

göstergesi olan muhasebe temelli (karlılık) ile piyasa temelli (getiri) değişkenleri ele alınmıştır. Yapılan

amprik analiz sonucunda KRY ile firma performans göstergeleri arasında ilişkinin kârlılık değişkeni

üzerinde hem olumlu ve istatistiki açıdan anlamlı olduğu sonuçlanmıştır.
Late-life depression: assessment of validity and performance of depression scales in patients attending outpatient clinic at the institute of mental health
Authors: Malini S. , Jayakrishnaveni C. , Palaniappan Saravanakumar
Published: December 2023

Background: Ageing and depression often coexist, with older individuals experiencing increased depressive symptoms. Factors include substance use, diabetes, cardiovascular disease, and rural elderly populations. This study aimed to assess the validity and performance of depression scales for late-life depression among patients attending the outpatient clinic at the Institute of Mental Health, Chennai.
Methods: This prospective study was conducted on 358 patients aged >50 years who reported to the OPD and were diagnosed with depression at the institute of mental health, Chennai. Baseline assessments were done at the time of recruitment into the study, and assessments were done (visit 1) for depression as in assessment tools. Scheduled visits were performed every six months for two years (visits 2-5). Adverse events were monitored and recorded periodically.
Results: The study found a significant positive correlation between CSDD, MADRS, and PHQ9 scores with HAMD, MADRS, and GDS. The HAMD had a higher correlation with all depression scales except the Geriatric Depression Scale (GDS). The GDS had a distinct dimensionality and varied items, while MADRS showed a good correlation with all depression scales except GDS. The PHQ9 and MADRS are more valid and accurate among the participants, with higher accuracy, sensitivity, and specificity values. After these two scales, the HAMD was better with higher values than all the other scales.
Conclusions: Various depression scales were found to have a strong correlation with each other in measuring late-life depression at a tertiary care psychiatric institution.
Thyroid storm in an uncontrolled graves’ disease with multiple complications: a case report
Authors: Widiana I. Kadek Oka , Wulandari Dewi Catur
Published: December 2023

Thyroid storm is an acute and life-threatening condition. Graves’ disease is the most common cause of thyroid storm. In this case, reported an uncontrolled Graves’ disease patient with multiple complications progressing to thyroid storm. A 33-years-old woman was admitted to the emergency department with agitation. Patient had a history of uncontrolled hyperthyroidism four years ago. From physical examination found exophthalmos, bibasilar rales in both lungs, shifting dullness on stomach, swollen feet, and cold extremities. The ECG showed an atrial fibrillation with rapid ventricular response. Thyroid stimulating hormone (TSH) was found very low with 0.02 mIU/L and very high free thyroxine (FT4) with 5.04 ng/dL. The neck USG showed thyroiditis and bilateral neck lymphadenopathy. The patient was hospitalized for 9 days (4 days in ICCU and 5 days in the general ward). A very high thyroid hormone receptor antibody (TRab) of 35.9 signified a diagnosis of Graves’ disease. The patient had a total Burch-Wartofsky point scale (BWPS) score of 80 and highly suggestive of a thyroid storm. Multiple complications of Graves’ disease are cardiac failure, atrial fibrillation, seizures, vomiting, abdominal cramps, diarrhea, elevated liver enzymes, coma, jaundice, and thromboembolism while in this case the patient had cardiac failure, atrial fibrillation, and elevated liver enzymes. Thyroid storm is diagnosed with clinical features not on laboratory results. It is important to evaluate multiple complications of Graves’ disease as an early warning to reduce the mortality of thyroid storm.
Hypopyon sign: a half full or half empty scenario
Authors: Manoharan K. , N. R. Vignesh , G. Sukanya , Jaffrey Ashna
Published: December 2023

The term "half-half blister" or the "hypopyon sign" refers to small vesicles that evolve into pustules, with the pus typically concentrating in the lower half of the vesicle. There is typically a transverse fluid level with purulent material at the bottom. This sign is usually not exclusive to a particular dermatological condition as it is seen in cases of subcorneal pustular dermatosis (Sneddon-Wilkinson disease), pyodermas and secondary infected vesicobullous disorders (such as pemphigus, bullous pemphigoid, and linear IgA dermatosis).
A comparative study to assess the effectiveness of structured teaching program on knowledge regarding prevention of pressure ulcers among BSc nursing 2 year and BSc nursing 3 year students in selected nursing colleges of Patiala, Punjab
Authors: Muneeb U shaban Shiekh
Published: December 2023

“A comparative study to assess the effectiveness of structured teaching program on knowledge regarding prevention of pressure ulcers among BSc nursing 2 year and BSc nursing 3rd year students in selected nursing colleges of Patiala, Punjab.

Pressure ulcer is a preventable medical complication of immobility. It has psychological, economic and social impact on individual and family. Its cost of treatment is more than twice of cost of prevention.

To assess the effectiveness of structured teaching program on Knowledge regarding prevention of pressure ulcers among B.Sc. nursing 2nd year and B.Sc. Nursing 3rd year students in selected nursing colleges of Patiala, Punjab”

The research approach adopted for the study was non-experimental, with descriptive comparative design. 60 B.Sc. nursing 2nd year and B.Sc. nursing 3rd year students in selected nursing colleges of Patiala, Punjab by simple random sampling. Self-structured knowledge was developed and administered to assess the knowledge of among B.Sc. nursing 2 year and B.Sc. nursing 3rd year students in selected nursing colleges of Patiala, Punjab”

The mean knowledge revealed that in the BSc nursing 2nd year students, majority of students 28(93.3%) had Adequate knowledge and 2(6.7%) had Moderate knowledge but none of them had Inadequate knowledge. Whereas in the BSc nursing 3rd year students, majority of students 26(86.7%) had Inadequate knowledge and 4(13.3%) had Moderate knowledge but none of them had Inadequate knowledge.

The students had significant gain in knowledge after the administration of structured teaching progam regarding prevention of pressure ulcers.
Um laboratório produzindo inovações em saúde na Amazônia: 10 anos do Laboratório de História, Política Pública e Saúde na Amazônia
Authors: Schweickardt Júlio Cesar Schweickardt , Kadri Michele Rocha El
Published: December 2023

Este livro faz parte das comemorações dos 10 anos do Laboratório de História, Políticas Públicas e Saúde na Amazônia – LAHPSA, Instituto Leônidas e Maria Deane – ILMD/Fiocruz Amazônia. Fruto de uma escrita coletiva, feita a muitas mãos, vozes, palavras, rostos, sonhos, desejos, lágrimas e sorrisos que se fizeram presentes nesses 10 anos, mas que já vinham de antes e irão para depois. O nosso método, mais do que científico, é também do encontro. O que significa isso? Tem o sentido da amorosidade, da afetividade, dos diálogos, dos compartilhamentos com tantas pessoas e grupos que passaram e continuam passando-ficando nos grupos de debates, de pesquisa e de escritas. O encontro se faz em ato, é uma produção do momento, desde que a roda se forma e se faz prática. A conversa circula, a escuta faz parte dos dizeres e fazeres, quando colocamos em prática a dialogia que se encontra na diferença. LAHPSA poderia ser um adjetivo para se referir às atividades colaborativas, coletivas e compartilhadas. Isso é um desejo, muitas vezes alcançado, conquistado como parte constituinte do fazer científico, da pesquisa de campo, das escritas, das intervenções, invenções e articulações. Como fazer que o nosso “eu” não seja simplesmente um desejo que facilmente pode se transformar num egocentrismo, mas possa ser um eu polifônico e coletivo, sem perder a marca de cada pessoa. Afirmar o “eu” no coletivo é um exercício permanente, quiçá de uma vigilância epistêmica. Por isso, o desejo de afirmarmos adjetivamente o coletivo é porque faz parte de uma postura ético-política, de uma posição no mundo, uma postura diante do outrem.
The value of ovarian hyperstimulation syndrome in predicting pregnancy outcome in women with polycystic ovarian syndrome and candidate for in vitro fertilization: A case-control study
Authors: Pilehvari Shamim , Radnia Nahid , Ahmadiani Somayeh , Talebi-Ghane Elaheh , Alimohammadi Neda , Mousaei Tokaldani Zahra
Published: December 2023

Background: Ovarian hyperstimulation syndrome (OHSS) as a known complication in women with polycystic ovarian syndrome (PCOS) may occur following inducible fertility treatments such as in vitro fertilization (IVF) and can affect the sequels of these treatments.
Objective: This study aimed to assess the effects of OHSS on pregnancy outcomes through IVF in women with PCOS. Also, we assessed the value of baseline sexual hormones to predict the pregnancy’s success.
Materials and Methods: This case-control study was conducted on 180 consecutive women suffering from PCOS who were candidates for IVF at Fatemieh hospital in Hamadan, Iran, from May-July 2022. The women were assigned to the case group (with OHSS, n = 129) and the control group (without OHSS, n = 51). Measuring the sexual hormones was performed using the enzyme-linked immunosorbent technique.
Results: In the multivariable logistic regression model, OHSS could not predict the likelihood of clinical or chemical pregnancy following IVF. None of the baseline sexual hormones could predict the successful chemical or clinical pregnancy in PCOS women following IVF.
Conclusion: OHSS may not influence IVF-related outcomes in PCOS women. The values of sexual hormones may not also determine the pointed outcome.
Key words: Ovarian hyperstimulation syndrome, Fertilization, Polycystic ovary syndrome.
Comparing the pregnancy outcomes of cleavage and blastocyst stage in frozen embryo transfer cycles: A cross-sectional study
Authors: Parsafar Zahra , Dehghani-Firouzabadi Razieh
Published: December 2023

Background: In vitro fertilization has advanced in many ways, and new techniques are challenging. Blastocyst transfer is an alternative method for embryo transfer (ET) to improve in vitro fertilization outcomes.
Objective: The present study was performed to determine the effect of pregnancies resulting from ET in the blastocyst stage compared to the cleavage stage in frozen cycles to select a better method of assisted reproduction.
Materials and Methods: This cross-sectional study was conducted on 194 women who referred to the Yazd Reproductive Sciences Institute, Yazd, Iran, between April 2019 and December 2020. They had a frozen ET as either cleavage or blastocyst (n = 97/each group). The study compared the pregnancy and fetal outcomes in the 2 groups of ET at the cleavage and blastocyst stages.
Results: The results showed that the blastocyst stage group had higher levels of anti-Mullerian hormone, ovule number, 2 pronuclear number, and embryo number than the cleavage stage group. The frequency of chemical pregnancies was 52.6% and 36.1% in blastocyst and cleavage group respectively (p = 0.02). Also, the frequency of clinical pregnancies was 41.2% and 22.7% in blastocyst and cleavage group respectively (p < 0.001). No statistically significant difference was observed between 2 groups in abortion, preterm delivery, multiple births, preterm premature rupture of membranes, gestational diabetes and preeclampsia, ectopic pregnancy, neonatal hospitalization in Neonatal Intensive Care Unit, and fetal abnormalities (p > 0.05).
Conclusion: The results showed that transmission in the blastocyst stage compared to the cleavage stage is associated with an increase in chemical and clinical pregnancy, while other pregnancy outcomes are the same in both groups.
Key words: Blastocyst, Ovum cleavage stage, Embryo transfer.
Comparison of Doppler ultrasound indices of uterine artery and sub endometrial blood supply in frozen embryo transfer with and without repeated implantation failure: A cross-sectional study
Authors: Bayati Fatemeh , Eftekhar Maryam , Homayoon Nahid , Fatehi Haniyeh
Published: December 2023

Background: Uterine blood supply has been identified as a potential factor in implantation failure.
Objective: This study aimed to investigate Doppler indices in the uterine artery, including vascular flow and resistance, as well as the amount of sub-endometrial blood supply in women with a history of repeated implantation failure (RIF) compared to the non-RIF group.
Materials and Methods: This cross-sectional study was conducted with 139 women candidates for frozen embryo transfer in Yazd Reproductive Sciences Institute, Yazd, Iran from February to July 2023. Group A (n = 68) included women with a history of more than 2 RIF, and group B (n = 71) included women candidates for implantation for the first time without RIF. Doppler ultrasound indices of uterine artery and sub-endometrium, including sub-endometrial flow, uterine artery flow, uterine artery resistance, and peak systolic velocity, were recorded.
Results: No significant differences were observed in uterine artery Doppler pulsatility index and peak systolic velocity between groups, but the uterine artery resistance index was significantly higher in the A group (p < 0.001). A significant difference was observed in the perfusion area between groups. 60/68 women in the group A had endometrial perfusion in areas 2 and 3 (p < 0.001).
Conclusion: Our study revealed that women with RIF exhibited higher resistance index in sub-endometrial arteries compared to the non-RIF group.
Key words: Doppler ultrasound, Frozen embryo transfer, Repeated implantation failure.
What drives the savings rate in middle-income countries?
Authors: Błoch Wiktor
Published: December 2023

The aim of this study is to examine the factors that influence the savings rate in middle-income countries and to compare the results with other studies devoted to different subgroups of countries. Among the potential determinants of savings the study considers: demography, income level, financial sector, international trade, inflation and the structure of the economy. The research sample is confined to 44 middle-income countries and covers the period between 2000 and 2019. Six model specifications are constructed using three different estimators: FE, FGLS and PCSE. In the next step the same models are estimated using alternative dependent variables. Results suggest that industrial share in GDP has a positive impact on the savings rate. On the other hand a  negative relationship was diagnosed between the savings  and unemployment rates, the share of labour compensation in GDP, military expenditure, inflation and the  young dependency ratio.
A causal and nonlinear relationship between trade credit policy and firm value: evidence from an emerging market
Authors: Karaca Cengizhan
Published: December 2023

This study examines whether there is a causal and nonlinear relationship between trade credit policy and firm value. In line with this purpose, the 2005Q1 - 2018Q4 period data is examined for 103 companies operating in the manufacturing industry in an emerging market, Borsa Istanbul, and the relationships revealed. The nonlinear relationship between trade credit and firm value has been proved with the Two-step System GMM (Generalized Moment of Methods) and causality with Dumitrescu - Hurlin (2012) heterogeneous panel causality tests. According to the findings, a nonlinear (inverted U-shaped) relationship has been found between trade credit policy and firm value. Moreover, the values of firms that have moved away from optimum trade credit levels are also negatively affected. One of the original aspects of this study is that the bidirectional causal relationship between trade credit policy and firm value has been revealed.
CPI Special Issue: "All That Glitters is Not Gold: Culturally Responsive Online Assessment and Pedagogy in Uncertain Times"
Authors: Koh Kim , Lock Jennifer , DePass Cecille
Published: December 2023

Introduction to the Summer, 2023 (Volume 15, No. 10) Special Issue of Cultural and Pedagogical Inquiry titled "All That Glitters is Not Gold: Culturally Responsive Online Assessment and Pedagogy in Uncertain Times featuring Guest Editors Kim Koh, Jennifer Lock and Cecelle  DePass. This Special Issue captures poems, narratives, reflections, and studies on assessment and pedagogical practices from elementary schools to initial teacher preparation programs during the pandemic.
Relational Autonomy in Teacher Education: Deepening Teacher Quality through Indigenous and Decolonizing Education
Authors: Romero Noah , Koerber Nate , Fasching-Varner Kenneth J. , Schrader P.G.
Published: December 2023

Drawing from transnational and critical studies in Indigenous and decolonizing education, this paper argues for relational autonomy as a key dimension of teacher quality. Bridging feminist critiques of autonomy and Indigenous and decolonial conceptions of personhood, it defines relational autonomy as the personal and social factors that allow individuals to take principled action to benefit their communities when applied to teacher education, relational autonomy helps us understand that good teachers are those who ably support students while transmitting a love of learning, an ethic of care, and a sense of responsibility. The article summarizes the strengths of relational autonomy. The article concludes by discussing how relational autonomy might enrich and decolonize efforts to conceptualize, administer, and evaluate teacher preparation programs going forward.
Spirit, Heart and Reconciliation
Authors: Prete Tiffany , Haig-Brown Celia , Keeshig-Martin Jessica , DePass Cecille
Published: December 2023

Call for Submissions for the Winter 2024 (Volume 15, No. 2) Special Issue of Cultural and Pedagogical Inquiry entitiled Spirit, Heart and Reconciliation, with Guest Co-Editors Tiffany Prete, Celia Haig Brown, Jessica Keeshig Martin and Cecille DePass.
İKİNCİ/YABANCI DİL OLARAK TÜRKÇE ÖĞRETİMİNDE KÜLTÜRLERARASI ETKİLEŞİM BECERİSİ
Authors: AYDIN Gülnur , GÜLTEKİN Emrullah
Published: December 2023

Dil öğrenme-öğretme sürecinin merkezinde hem uygulayıcı hem üretici olarak birçok görev üstlenen öğreticilerin, mevcut durumu ortaya koyma ve bundan yönelimle ileriye dönük çok yönlü bir bakış geliştirmedeki katkıları göz ardı edilemez. Bu bağlamda, kültürlerarası etkileşim becerisi ile ilgili algı, görüş ve deneyimlerin öğretme-öğrenme uygulamalarını biçimlendirdiği de açıktır. Bu araştırmanın amacı ikinci/yabancı dil olarak Türkçe öğretiminde kültürlerarası etkileşim becerisine ilişkin öğretici görüşlerine dayalı bir durum saptaması yapmaktır. Bu amaç çerçevesinde nitel araştırma yaklaşımının benimsendiği durum çalışması yöntemi yeğlenmiştir. 37 öğreticiden, yarı yapılandırılmış görüşme tekniği ile toplanan veriler içerik analizi ile çözümlenmiştir. Araştırma bulgularına göre öğreticiler, kültürlerarası etkileşim becerisini ağırlıklı olarak karşılıklı tanıma/anlama ve iletişim kurma ile ilişkilendirmiş, öğrenmeyi ve iletişimi desteklediğinden dolayı da bu beceriye derslerinde yer verdiklerini belirtmişlerdir. Öğreticiler, öğrenme ortamlarında bu becerinin dil düzeylerine göre aşamalı ve sarmal biçimde yer alması gerektiğini; özellikle görsel-işitsel materyallerle desteklenmesinin önemini vurgularken öğrenme ortamları dışında da çok kültürlü sosyalleşme etkinlikleri ve yaşantı odaklı görevler vermenin gerekliliğini dile getirmişlerdir. Ayrıca kültürlerarası etkileşim becerisinin kazandırılmasında en büyük engelin duygu durumu ve tutum olduğunu belirten öğreticilerin, öğrencilerini de bu beceri noktasında “kısmen yeterli” gördükleri; bu becerinin geliştirilmesinde öğretici yeterlikleri ile empati ve hoşgörüyü teşvik etmenin önemine dikkat çektikleri saptanmıştır. Son olarak, araştırmadan elde edilen sonuçlar tartışılmış ve önerilerde bulunulmuştur.
Effect of Ownership Structure on Financial Performance: Evidence from Listed Airlines in Africa
Authors: Makoka Jafari , Swai Janeth Patrick , Ngollo Magwana , Nathanael Abraham Charles
Published: December 2023

Objective: This study empirically examines the impact of ownership structure on the financial performance of listed airlines in Africa.
Design/Methods/Approach: The research utilized quantitative techniques to collect secondary data from listed airlines over ten years (2010-2019). Descriptive statistics and multiple regression were used for analysis.
Findings: The results revealed that airlines with the majority of private domestic and private foreign ownership showed a significant positive effect on financial performance (ROA and ROE). In contrast, state ownership had an insignificant impact on airlines' financial performance. The study supports the property rights theory, emphasizing the importance of private ownership in airlines.
Originality/Value: This study adds to the existing literature by providing evidence on how ownership structure influences financial performance in African airlines, contributing to aviation research.
Practical/Policy Implication: The findings suggest that private and foreign investors should consider acquiring controlling airline stakes to enhance financial performance. Policymakers should aim to create flexible laws and regulations that attract domestic and foreign private investors to the aviation sector, potentially fostering improved management practices and policy developments.
Música y sonido en los Juegos Paralímpicos de Tokio 2021: una oportunidad para el cambio social
Authors: Calderón-Garrido Diego , Faure-Carvallo Adrien , Gustems-Carnicer Josep
Published: December 2023

Los Juegos Paralímpicos de Tokio 2021 representaron una oportunidad para la inclusión social de las personas discapacitadas a través de la presencia mediática de sus protagonistas. Entre sus principales eventos destacó la ceremonia de apertura, donde la música y el sonido tuvieron una especial relevancia comunicativa. Este artículo pretende analizar el papel de la música y el sonido en la ceremonia inaugural de los Juegos Paralímpicos de Tokio 2021, para conocer cómo pretendieron incidir en el espectador a la hora de mostrar una posición respecto el deporte adaptado y la imagen exterior de Japón, así como comparar el uso de dicha música y sonido con el de ceremonias precedentes. Para ello se ha aplicado una plantilla de análisis de contenido sonoro. Los resultados señalan una especial orientación de Japón hacia estilos musicales occidentales y especialmente tecnológicos, así como un avance hacia la inclusión de los artistas y atletas discapacitados.
Bir Ortaçağ Siyaset Düşüncesi Metninde Tarih Nasıl Kullanılır? Salisburyli Johannes’in Policraticus Adlı Eserinde Harold’un 1062/63 Seferi ve İngilizlerin Galler Meselesi
Authors: DURGUN Fatih
Published: December 2023

12. yüzyılın önde gelen düşünürlerinden İngiliz din adamı Salisburyli Johannes tarafından 1159 yılında tamamlanan Policraticus, Ortaçağ siyaset düşüncesinin en temel metinlerinden biridir. Bu eser, iyi bir yöneticinin, etrafındaki yozlaşmayı bertaraf ederek nasıl daha iyi ve adil bir yönetim tesis edebileceğini özellikle Antikite ve Hristiyanlık tarihinden verdiği örneklerle tartışır. Bununla birlikte, zengin içeriğiyle birçok yönden tarihçilerin ilgi odağında olmasına ve farklı yönlerine dair geniş bir literatür oluşmasına rağmen Policraticus’ta İngiliz tarihinden örneklerin, eserin temel mesajı etrafında neden ve nasıl kullanıldığı yeterli düzeyde analiz edilmemiştir. Bu makalede, Policraticus’ta Wessex Earl’ü Harold’un 1062/1063 tarihlerinde gerçekleştirdiği Galler Seferi’nin anlatısı eserin temel mesajı çerçevesinde değerlendirilecektir. Bu bağlamda, Salisburyli Johannes’in bu sefere ilişkin inşa ettiği anlatıda Gallilere yönelik kullandığı olumsuz dilin 12. yüzyılda yükselen İngiliz yayılmacılığından kaynaklandığı siyasi ve dinî boyutlarıyla ortaya konulacak ve bunun üzerinden tarihî örneklerin siyaset düşüncesi metinlerinde nasıl bir işleve sahip olabileceklerinin anlaşılmasına da bir katkı sunulacaktır.
Menyemai Hidup Berkelanjutan: Etika Lingkungan Hidup Pada Gerakan Pemberdayaan Masyarakat Berbasis Eco Fashion
Authors: Lisnina  , Hamid Ismar
Published: December 2023

The Creative and Smart House Foundation is an institution that runs empowerment programs by producing eco fashion products. This research aims to explain the process of community empowerment based on eco fashion, as well as analyzing its impact from an environmental ethics perspective. This research uses a qualitative approach, with a case study type of research. The data collection techniques used were participant observation, in-depth interviews and documentation. Data were analyzed using the Miles and Hubermann interactive model. The research results show that community empowerment carried out by the Rumah Creative and Pintar Foundation covers the scope of empowerment, empowerment and protection. In terms of approach, it tends to lead to a direct action strategy, characterized by a program of ideas that originate entirely from the Foundation. So what is happening at the Foundation currently is that the target community is consumptive of the programs provided by the foundation. The built community does not show any initiative in certain aspects which are the foundation for the realization of an empowered society. The environmental ethic that is being fostered is ecofeminism. Characterized by empowerment programs that empower socially vulnerable communities, most of whom are women. Trying to review the meanings of human (male) domination of nature and women. So this research sees that the Foundation does not reject human domination. But behind human domination, everything is based on the values ​​of love. Apart from that, the community they support is always careful about production waste, namely not allowing the production waste produced to pollute the earth or have a negative impact on the environment. In this case, the empowerment program is quite capable of changing the perspective of the target community in making life choices.
Dari Gudang Banih Ke Gudang Resi: Perubahan Sosial Petani di Desa Puntik Tengah Kabupaten Barito Kuala
Authors: Syukur Asywadie , Hakim Arif Rahman
Published: December 2023

At the time of harvest, farmers in Puntik Tengah Village are faced with a situation with no choice but to sell as soon as possible to middlemen, when prices tend to be low which has a negative impact on farmers. This study aims to find out and understand how the impact of the existence of Warehouse Receipts has on the social changes of farmers in Puntik Tengah Village, Mandastana District, Barito Kuala Regency. This study uses qualitative research methods, with data collection techniques of observation, interviews, and documentation. Data analysis techniques consist of data reduction, data presentation, and data verification. This research was conducted in Puntik Tengah Village, Mandastana District, Barito Kuala Regency. The results of this study indicate that farmer changes can be seen in system changes such as yield storage space, farmers' convenience in obtaining capital and rice seeds. Increasing the economy and shifting the culture of traditional society. The change in the system can be seen from the results that farmers should get at harvest, the ease with which farmers can get rice seeds. Economic changes can be seen from the activities of farmers. Meanwhile, changes in the culture of traditional farmers can be seen from the looser dependence on capital from relatives, the resolution of agricultural barriers through the availability of warehouse receipt systems, and the function of the farmer's yard. The existence of a warehouse receipt system in Puntik Tengah Village provides high guarantees to farmers in carrying out their agriculture.
Representasi Pembagian Kerja Dalam Rumah Tangga Keluarga Petani di Desa Sei Bakut Kabupaten Kapuas
Authors: Salamah  , Damaiyanti Varinia Pura , Hidayah Sri
Published: December 2023

Social construction in society and stereotypes against women have created a double burden on women farmers. This study aims to represent gender differences in farming families. The research used a qualitative approach, Data collection techniques observation, interviews, and documentation.  The research was carried out in Sei Bakut Village, Kapuas Kuala District, Kapuas Regency, Central Kalimantan. The results of the study indicate that there is a social construction in the Sei Bakut village community which is instilled from generation to generation from parents to their children that the men in the family are in charge of earning a living and the women in the family. There is a stereotype that women are weak unlike men, and men work with muscle strength and women work with accuracy and neatness so people think that women only work in the domestic sphere and men work in the public sphere. The dual roles experienced by women in Sei Bakut village are roles in the domestic sphere and in the public sphere. Roles in the domestic sphere are roles that are directly related to managing the household, both taking care of children, managing finances, and doing housework such as cooking, washing and cleaning the house. The role in the public sphere is that women participate in earning a living either working on their own land or taking wages on other people's land. There is a social construction in society with stereotypes in a particular group which creates an unequal division of labor both in the household and in the agricultural sector experienced by women so that women spend more time working than men.
Nilai Tanda dan Nilai Simbol Pada E-Commerce Shopee: Perilaku Konsumsi Mahasiswa FISIP ULM
Authors: Utopia Meiliolibta , Khairussalam
Published: December 2023

The era of globalization, which has increased the level of technological development, has had an impact on the consumption patterns of FISIP ULM students due to the emergence of the e-commerce application, Shopee. This study aims to find out the symbolic value that exists in e-commerce Shopee so that it raises consumption behavior in FISIP ULM students. This type of research uses qualitative research methods with a descriptive approach which will be formulated using the theories of postmodern society, consumer society and hyperreality from Jean Baudrillard. The time of the research was carried out for 3 months with data collection and data analysis carried out. Data collection techniques were carried out by observation, interviews, and also literature studies. The data analysis technique uses the Miles and Huberman interactive model with the following stages: 1) data reduction, 2) data presentation, and 3) drawing conclusions. The results of this study show that the value of the signs and symbols on Shopee greatly influences student shopping interest. Free shipping vouchers are the most popular because they can reduce shipping costs. Apart from that, the large amount of cashback and other facilities, such as: ShopeeFood, ShopeePay, ShopeePay Later, to Shopee Games makes shopee users, especially FISIP ULM students, even more tempted to shop as they wish with this e-commerce shopee. The advice for FISIP ULM students is not to be tempted by symbolic value by always prioritizing needs over wants, being careful and reconfirming the items purchased from the seller.
Water Ritual at Balamut Oral Tradition of Banjar People, South Borneo, Indonesia
Authors: Hermawan Sainul
Published: December 2023

Some Southeast Asian Nations have water rituals. This article explores one of water rituals in Indonesia, namely Balamut. Balamut is one of oral traditions in Banjarmasin performed both for entertaining and healing. This paper aims to relate this tradition to its place, Banjarmasin that often called as a city of thousands river. There is no direct connection between the traditions of balamut and rivers, but there is no balamut hajat (balamut for thanksgiving) and or tatamba (healing) if there is no water. Nevertheless, my observations of some of the rituals of balamut hajat and healing performed by Pak Jamhar Akbar, one of the palamutan in Banjarmasin, indicate that the Banjarese people who conduct this ritual generally lived near the river (Jingah River, Tabuk River, Kalayan River, Kuin River). In the past, the river was certainly the main source of water used in this ritual. Although some Banjarmasin people now get clean water through PDAM (regional water factory), this ritual symbolically shows Banjar beliefs in the magical power of water. When the community heard that there would be a balamut ritual, they came with a bottle in various sizes. The water they carry is not only sourced from the taps, but also the bottled water from a very remote place. The water spread out in the sacred arena is believed to be able to provide various benefits for those who believe in it: curing disease, increasing luck, and so forth. Water rites in general mean a variety of human activities that are routine or repeated use as a medium that is very important and fundamental.
The Comparative Review of The Impact of Education and Health Expenditures on The Human Development Index in South Kalimantan and Central Kalimantan
Authors: Muzdalifah M
Published: December 2023

The study was motivated by the achievement of HDI delivered a second neighbouring province; one of the provinces is older than the other province. The achievement of HDI of the senior provinces is always below the junior province. This research is quantitative descriptive, conducted in 13 districts/cities in South Kalimantan and 14 regencies/cities in Central Kalimantan for the 2010-2018 period. The data used are secondary data obtained from the Central Statistics Agency, analyzed by the panel data regression. The results of the study show that education and health expenditures have significant effects on HDI in South Kalimantan. The variable of health expenditure positively correlated to the HDI, while the education spending variables correlated negatively. The two variables not significantly affect Central Kalimantan. The quality of regional expenditures is what proxies by the flypaper effect phenomenon as the chosen approach. The findings of the research in the two provinces show that there is a phenomenon of the paper effect phenomenon, which means that the regional expenditures in these two provinces are not qualified yet, so the effect has not been felt optimally.
The Complexity of The Illegal Fishing Regime in Southeast Asia Case Study: Illegal Lobster Seed Fishing in ASEAN
Authors: Rizky Lucitania , Salsabilla Pramestia Sekar , Utari Maulida Tri , Syahrin Muhammad Najeri , Sompa Andi Tenri
Published: December 2023

Southeast Asia's geographical conditions are an area that has a marine ecosystem most diverse in the world. However, there is an increase in the exploitation and practice of Illegal, Unregulated and Unreported (IUU) fishing which is considered troubling and detrimental to the affected region. This study attempts to analyze the regimes' complexity in illegal fishing in Southeast Asia. The research method used a qualitative approach. Primary data we collect documents and official statements issued by the Asia-Pacific Fishery Commission, ASEAN-SEAFDEC organization, FAO, and policy of ASEAN countries through the ministry of maritime and fisheries.  Analysis of the complexity of the three main regimes in IUU complemented by a discussion of these regimes' agendas and similarity policies (overlapping regimes). In dealing with this, countries in the Southeast Asian region are implementing a strategy to keep up with agreed international norms. It has found that 60% of ASEAN member countries adopt the Regional Plan of Action (RPOA). They were shifting the existence of profit-oriented thinking into sustainability-oriented. The regime's complexity illustrates the tumult of an international issue and the whip to increase the country's contribution to the sustainability of a more balanced life by internalizing the international regime's norms.
TIPE DAN KONDISI HABITAT LUTUNG DAHI PUTIH (Presbytis frontata) PADA KAWASAN TERFRAGMENTASI DI KECAMATAN KELUMPANG TENGAH KABUPATEN KOTABARU PROVINSI KALIMANTAN SELATAN
Authors: Nasution Anisah Fitri , Fithria Abdi , Kissinger Kissinger
Published: December 2023

Penelitian ini bertujuan menganalisis karakteristik penggunaan habitat oleh lutung dahi putih (Presbytis frontata). Pengambilan data karakteristik penggunaan habitat dilakukan dengan cara observasi lapangan dan mengumpulkan sumber informasi warga setempat tentang satwa ini. Penelitian ini merupakan pendekatan pemahaman penggunaan habitat lutung dahi putih (Presbytis frontata) pada kawasan terfragmentasi. Hasil pengamatan karakteristik habitat, satwa ada pada hutan karet rakyat yang tidak memiliki jarak tanam antar pohon. Di lokasi pengamatan juga terdapat berbagai macam tanaman buah-buahan yang dibiarkan hidup liar, sehingga lokasi tersebut lebih tepatnya dapat dikatakan sebagai kebun campuran (Dukuh). Pengamatan tentang penggunaan habitat lutung dahi putih (Presbytis frontata) merupakan salah satu rangkaian yang merepresentasikan proses untuk menentukan strategi pengelolaan yang berkelanjutan pada satu kawasan.
PERAN PARA PIHAK STAKEHOLDER DALAM PENGEMBANGAN HASIL HUTAN BUKAN KAYU
Authors: Wibowo Tri , Abidin Zainal , Satriadi Trisnu
Published: December 2023

Penelitian ini bertujuan untuk mengetahui peran para pihak staheholder pada pengembangan HHBK dan mekanisme hubungannya di Provinsi Kalimantan Selatan, terutama di Kabupaten Tanah Laut. Metode pada penelitian adalah melalui wawancara mendalam berdasarkan daftar pertanyaan semi terstruktur terhadap informan kunci di lapangan dengan subjek penelitian dipilih secara sengaja atau purposive sampling berdasarkan jenis HHBK yang menjadi unggulan di Kabupaten Tanah Laut. Hasil penelusuran penulis, dapat diketahui pihak-pihak terkait yang mendukung pengembangan HHBK unggulan di Kabupaten Tanah Laut adalah baik pemerintah pusat dalam hal ini Kementerian Lingkungan Hidup dan Kehutanan (BPDASHL Barito), Pemerintah Daerah (Dinas Kehutanan Provinsi Kalimantan Selatan dan UPTD. KPH Tanah Laut), pengusaha ataupun petani. Hubungan antar pihak terhadap HHBK Unggulan dapat dilakukan dengan Keberadaan forum yang menyatukan persepsi visi misi para pihak dibentuk dalam rangka mendukung pengembangan HHBK Unggulan.  Forum tersebut adalah seperti Forum Hasil Hutan Bukan Kayu (Forum HHBK)  Kalimantan Selatan maupun Himpunan Pengusaha dan Peternak Lebah madu Tanah Laut (Hippmatala).
JENIS TUMBUHAN OBAT DAN PEMANFAATANNYA OLEH MASYARAKAT DESA BUMI AGUNG WATES KABUPATEN WAY KANAN, LAMPUNG
Authors: Amellita Amellita , Asmarahman Ceng , Indriyanto Indriyanto , Bintoro Afif
Published: December 2023

Masyarakat Desa Bumi Agung Wates sulit mendapatkan akses ke fasilitas kesehatan karena jaraknya yang jauh, sehingga masyarakat memanfaatkan tumbuhan obat untuk mengobati penyakit mereka. Dengan pertimbangan tumbuhan obat mudah didapatkan, minim efek samping, murah, dan mudah ditanam. Tujuan penelitian ini yaitu untuk mengetahui jenis tumbuhan obat dan pemanfaatannya oleh masyarakat di Desa Bumi Agung Wates. Penelitian ini menggunakan metode observasi lapangan dan wawancara kepada masyarakat. Tumbuhan berkhasiat obat yang dimanfaatkan oleh masyarakat Desa Bumi Agung ditemukan sebanyak 31 jenis. Teknik pengolahan yang digunakan masyarakat yakni dengan cara direbus, dihaluskan, diperas, diparut, dan ditumbuk. Bagian tumbuhan yang paling banyak digunakan adalah bagian daun, karena mudah untuk didapatkan dan diolah sebagai obat. Penggunaan tumbuhan obat berdasarkan karakteristik responden menurut jenis kelamin didominasi oleh responden perempuan sebanyak 60%, menurut umur didominasi oleh kelas umur 41-60 tahun sebanyak 54%, menurut pendidikan didominasi oleh responden tamatan tingkat Sekolah Dasar (SD) sebanyak 46%, dan menurut pekerjaan didominasi oleh responden petani sebanyak 56%. Penelitian lebih lanjut perlu dilakukan mengenai kandungan zat dan senyawa aktif yang terkandung dalam tumbuhan obat yang ditemukan dan dimanfaatkan di Desa Bumi Agung Wates.
ISUE STRATEGIS KAWASAN HUTAN PADA PENYUSUNAN RENCANA TATA RUANG WILAYAH
Authors: Prabowo BN Agung
Published: December 2023

Tata ruang adalah wujud dari struktur ruang dan pola ruang; Pola ruang adalah distribusi peruntukan ruang dalam suatu wilayah. Penetapan Kawasan Hutan adalah suatu penegasan tentang kepastian hukum mengenai status, batas dan luas suatu Kawasan Hutan menjadi Kawasan Hutan Tetap. Perubahan Kawasan Hutan menjadi bukan kawasan Hutan di atur dalam perundangan tersendiri, diterbitkan oleh Menteri yang menyelenggarakan urusan pemerintahan di bidang kehutanan. Tujuannya yaitu adanya penegasan tentang kepastian hukum mengenai status, batas dan luas suatu Kawasan Hutan menjadi Kawasan Hutan Tetap. Integrasi kawasan hutan dalam RTRW mutlak dilakukan dengan benar sesuai peraturan perundangan agar tidak terjadi ketidak sesuai ruang pada masa depan terutama dalam kawasan hutan. Perbedaan geometri batas kawasan hutan direkomendasikan tetap menggunakan batas kawasan hutan yang telah ditetapkan atau telah selesai pengukuhan kawasan hutannya. Untuk mendukung rekomendasi, diusulkan agar Kementerian Lingkungan Hidup dan Kehutanan segera menyiapkan Peta Kawasan Hutan pada skala 1 : 50.000, sesuai mandat Peraturan Menteri Kehutanan nomor P.20/MenhutII/2011 tentang Pedoman Pemetaan Kawasan Hutan Tingkat Kabupaten/Kota dan Peraturan Presiden nomor 9 tahun 2016 tentang Percepatan Pelaksanaan kebijakan Satu Peta pada Tingkat Ketelitian Peta Skala 1 : 50.000.
HUBUNGAN UKURAN BANGUNAN TERHADAP HASIL PRODUKSI SARANG BURUNG WALET (Collocalia Fuciphaga) DI DESA BATAMPANG KABUPATEN BARITO SELATAN KALIMANTAN TENGAH
Authors: Regita Liya , Abidin Zainal , Istikowati Wiwin Tyas
Published: December 2023

Pemanfaatan Hasil Hutan bukan kayu (HHBK) yang memiliki nilai ekonomi tinggi salah satunya sarang     burung walet. Burung walet (Collocalia fuciphaga) merupakan spesies dari burung walet yang banyak di budidayakan di Indonesia. Nilai ekonomis yang dimiliki sarang walet ini adalah alasan utama mengapa usaha sarang walet banyak diminati oleh masyarakat. Usaha sarang burung walet berperan meningkatkan taraf ekonomi, bangunan sarang walet dengan ukuran yang beragam di Desa Batampang dan pengembangan usaha tersebut memiliki potensi yang sangat baik karena didukung oleh kondisi fisik lingkungan Desa Batampang yang terletak di pinggiran sungai sub DAS Barito. Penelitian ini bertujuan untuk Menganalisis hubungan ukuran bangunan, pendapatan, dan BEP (break event pont) di Desa Batampang Kabupaten Barito Selatan Kalimantan Tengah. Metode yang digunakan dalam penelitian ini ada dua yang pertama metode observasi yaitu dengan mengamati langsung objek penelitian sehinggga dapat diperoleh dari gambaran yang nyata dari keadaan sarang burung walet. Kedua, wawancara atau interview langsung dengan pemilik sarang walet di Desa Batampang, Kecamatan Dusun Hilir Kabupaten Barito Slatan, Kalimantan Tengah. Hasil yang diperoleh dari penelitian ini yaitu tinggi dan luas bangunan mempengaruhi hasil produksi sarang burung walet. Rata-rata pendapatan bersih petani sarang burung walet di Desa Batampang Kecamatan Dusun Hilir Kabupaten Barito Selatan Kalimantan Tengah berukuran kecil, sedang, dan besar secara berurutan sebesar Rp.3.362.236,-/bulan (Rp.40.346.832,-/tahun),Rp.5.428.202,-/bulan (Rp.65.138.424,-/tahun), dan Rp.6.885.752,-/bulan (Rp.82.629.024,/tahun).Bangunan sarang burung walet berukuran sedang memiliki massa waktu panen paling sedikit untuk memperoleh laba atau keuntungan sehingga berada pada BEP (break event point).