bluuebunny/crossref_metadata_2025 huggingface dataset:
BESARNYA RAHMAT DAN NIKMAT ALLAH PADA UMAT MANUSIA BERDASARKAN ISI KANDUNGAN QS.AZ-ZUMAR:53
Authors: Valiza Dinda , Munte Rahma Nadira Br.
Published: October 2023

Kenikmatan dan segala bentuk rezeki manusia merupakan rahmat dan nikmat yang Allah berikan, setiap segala usaha yang telah manusia lakukan merupakan pemberian dari Alllah Swt. Jauh sebelum manusia dilahirkan, hingga menjalani kehidupan didunia, dan sampai mansuia meninggal dunia manusia tidak pernah lepas dari rahmat dan nikmat Allah Swt. Penelitian yang dituliskan dengan metode deskriptif kualitatif dan penulisan yang mengambil metode penelitain yang memakai studi pustaka dimana menggunakan sumber primer dan sumber skunder ilmiah seperti e-book, artikel,dan sumber informasi lainnya. Dengan menggunakan pemaknaan QS. Az-Zumar: 53 yang menjelaskan kebesaran rahmat dan nikmat yang telah Allah berikan kepada mansuia, sehingga dengan memahimi makna ayat ini akan memberikan pemkanaan manusia untuk mensyukuri segala nikmat-Nya.sehingga dapat disimpulkan bahwa penelitian ini akan menjelaskan bentuk rahmat dan nikmat Allah Swt yang luar biasa dan bagaimana mensyukuri nikmat tersebut dalam pesrpektif QS. Az-Zumar; 53.
IMPROVING TEACHERS’ PERFORMANCE IN PLANNING AND IMPLEMENTING LEARNING ACTIVITIES THROUGH THE TEACHERS’ APPRAISAL AT MTsN 3 WEST ACEH IN ACADEMIC YEAR 2022/2023
Authors: Khalil Almunawar
Published: October 2023

Penelitian ini bertujuan untuk meningkatkan kinerja guru dalam perencanaan dan pelaksanaan pembelajaran melalui kegiatan penilaian perencanaan dan pelaksanaan kegiatan pembelajaran di MTsN 3 Aceh Barat Tahun Pelajaran 2022/2023. Hasil penelitian menunjukkan bahwa terdapat peningkatan kinerja guru menyusun perencanaan pembelajaran sebelum ada penilaian kinerja dan setelah dilaksanakan penilaian kinerja, yaitu dari 50,30 dalam kriteria kurang, pada pelaksanaan siklus pertama meningkat menjadi 69,70 dalam kriteria cukup dan pada siklus kedua memperoleh nilai sebesar 86,67 dalam kriteria baik sekali, dan peningkatan kinerja guru kegiatan pelaksanaan pembelajaran sebelum ada penilaian kinerja dan setelah dilaksanakan penilaian kinerja, yaitu dari 49,00 dalam kriteria kurang, pada pelaksanaan siklus pertama meningkat menjadi 69,08 dalam kriteria cukup dan pada siklus kedua memperoleh nilai sebesar 85,58 dalam kriteria baik. Kesimpulannya adalah pelaksanaan kegiatan penilaian kinerja guru pada aspek perencanaan dan pelaksanaan kegiatan serta proses pembelajaran terbukti dapat meningkatkan kinerja guru di MTsN 3 Aceh Barat Tahun Pelajaran 2022/2023.
PELATIHAN METODE JARIMATIKA PADA SISWA KELAS III SD NEGERI NO.067249 MEDAN
Authors: Sitorus Ronald Mahmud , Nazaruddin Ilham
Published: October 2023

Pengabdian ini bertujuan untuk memberikan informasi tentang operasi hitung perkalian dan pembagian, serta memperkenalkan teknik jarimatika yang mudah dipahami oleh siswa. Pendekatan yang digunakan meliputi ceramah, praktek, dan latihan yang meliputi materi pembelajaran Jarimatika dan diskusi kelas. Pelatihan berlangsung di Kelas III SD Negeri No.067249 Medan dengan jumlah siswa 25 orang. Hasil dari pengabdian ini adalah sebagai berikut: 1) siswa memperoleh pemahaman baru dalam menyelesaikan operasi perkalian dan pembagian, 2) siswa menunjukkan motivasi yang kuat untuk mencapai nilai tinggi dalam matematika.
KNOWLEDGE ATTITUDE and PRACTICE TOWARDS FIRST 1000 DAYS NUTRITIONAL REQUIREMENT AMONG LACTATING MOTHERS IN GICUMBI DISTRICT, RWANDA
Authors: HAKIZIMANA TUZA Nelly , NSANZABERA Charles , MOCHAMA Monica , IMBABAZI Jean de la Croix
Published: October 2023

Malnutrition is a public health problem and one of the leading causes of morbidity and mortality among children. According to 2020 Rwandan Demographic and Health Survey, 32.2% of children under the age of five suffered from stunting. The Rwandan government has made a strong commitment since 2013 to drastically reduce and eventually eliminate child stunting. However, the rate of stunting in children is still stubbornly high. The study found that mothers need to be aware that children's nutritional needs increase during the first 1000 days of life and that addressing these needs would help to reduce child malnutrition. Therefore, the main aim of this study is to assess the knowledge, attitude, and practice of breastfeeding mothers' nutritional needs in the first 1000 days. Cross-sectional study design with a quantitative approach was used. A sample size of 384 were obtained using Fischer sample size calculation from 10,193 breastfeeding mothers in Gicumbi district. The results were analyzed using SPSS version 22. Modified Blooms cutoff was used for percentage categorization of the data as high or low level. The Likert scale was also used for positive and negative attitude. A bivariate and multivariate analysis was used to identify factors affecting nutrient requirements over the first 1000 days. Statistical significance was defined with a P value bellow 0.05 with 95%CI. The Overall findings of this study revealed that 52.6% of mothers with children between 0 to 24 months had high level of knowledge while 70.6% had good attitude towards the first 1000 days’ nutritional requirement in Gicumbi district. Additionally, the overall practice results showed that 44% had high level of practice towards the first 1000 days’ nutritional requirement in Gicumbi district. Multivariate analysis showed that knowledge, attitude, and education were significantly associated with good practice towards the first 1000 days’ nutritional requirement among lactating mothers with (AoR= 3.724 ,95% CI =.107-12.204, p≤0.001); (AoR =2.561,95%CI=1.702-4.524, p≤0.03); (AoR=4.530, 95%CI=2.210-7.450, p0≤.007) respectively. This study concluded that knowledge, attitude, and education were pivotal in improving nutritional practices of first 1000 days’ nutritional requirement of children and encourage Rwandan government and Ministry of health and other partners to strengthen existing policy as aligned in Rwanda fourth health sector strategic plan targets.
Assessing the Awareness and Practices of the Community in Brgy. Cawilan, Tagana-an, Surigao Del Norte towards Solid Waste Management
Authors: Sanchez Ronhick E.
Published: October 2023

The problem of solid waste management increases as years pass by. In the Philippines, small communities like Brgy. Cawilan, in the Municipality of Tagana-an, Surigao del Norte have long-term solid waste management problems despite the countless seminars conducted, implemented policies on solid waste management, and key programs to reduce the volume of waste in the community with no landfills and such. Thus, this poses a greater threat to the community’s health and waste disposal. Hence, this study aimed to assess the awareness and practices of the community in Brgy. Cawilan, Tagana-an, Surigao del Norte towards solid waste management. Moreover, this study utilized descriptive-correlation research design employing survey method as a tool in data gathering. The adopted survey questionnaire was floated to the 108 randomly selected residents of Brgy. Cawilan to determine their level of awareness and practices on solid waste management. Results revealed that the level of awareness on solid waste management of Brgy. Cawilan was High, which means that the community are Aware of the solid waste management programs implemented in the barangay. The segregation and reduce practices were Practiced, the reuse practices were Highly Practiced, and the recycle and disposal practices were Less Practiced and lastly the awareness on solid waste management of the community does not affect their practices in terms of disposal but their practices in terms of segregation, reduce, reuse, and recycle influence their awareness on solid waste management. Hence, it is recommended the barangay should reconduct a seminar to reiterate the consequences of violating solid waste management ordinances and to refresh the policies for effective implementation and should have stricter and efficient ways of recycling waste materials to lessen the volume of waste that can be repurposed and schedule collection of waste, provide a centralized disposal areas, and establish a structured landfill disposal to be able to avoid improper waste disposal practices.
Quality Standardisation and Comparative Study of Leaf and Root of Kalanchoe pinnata in the Treatment of Wound Healing on Albino Rats
Authors: Sharma Tanu , Mishra Shyam Darsh , Mishra Shaily , Ahmad Shamim
Published: October 2023

A wound is a disruption of the cellular and anatomic continuity of a tissue, with or without microbial infection. The perennial plant Kalanchoe pinnata (Bryophyllum) is a member of the Crassulaceae family. The present study was based on the quality standardisation and comparative study of leaf and root of Kalanchoe pinnata in the treatment of wound healing on albino rats. The plant was gathered in Uttarakhand, Dehradun, India. The plant leaves were used after being thoroughly rinsed in water. Additionally, the root was scrubbed and allowed to dry at room temperature in the shade and/or away from the sun. The plant was identified and authenticated by Dr Sunita Garg (Reference No. NIScPR/RHMD/Consult/2023/4486-87). The leaves and roots of Kalanchoe pinnata were extracted using methanol solvent. Physicochemical and phytochemical screening was done for both the extracts. The Methanolic extract of Kalanchoe pinnata root and leaf (5% Ointment Topical Application for 15 days) was assessed and compared for its wound healing activity on excisional wound healing animal using Albino rats. GC-MS analysis of the MEKP spectral spectrum showed, the presence of eight essential ingredients was shown as flavone with a retention time of 16.08 and a peak area of 11.9%, palmitic acid with a retention time of 16.73 and a peak area of 8.4%, and phytol with a retention time of 17.82 and a peak area of 39.8%. etc. It was found that MEKP Leaf (5% Ointment) showed superior contraction of wound and faster epithelialization compared to MEKP Root (5% Ointment). Our findings support the possibility of using this plant therapeutically in routine medical care. By following these recommendations, we can drive the development of safe, effective, and accessible phytoconstituent-based wound healing agents.
FORMULATION AND CHARACTERIZATION OF TABLETS FROM SIMPLICIA AND EXTRACT OF SUNGKAI’S (Peronema canescens Jack) LEAF
Authors: Rosaini Henni , Wahyuni Rina , Zafrul Addina , Sari Ela Indah
Published: October 2023

Tablets are solid preparations containing medicinal ingredients with or without excipients, usually consisting of one or more active substances. Preparations in tablet form have the best mechanical, chemical, and microbiological stability compared to liquid dosage forms, so they are more resistant to physical damage. This study aims to formulation and characterization of tablet from simplicia and dried extract of sungkai’s (Peronema canescens Jack) leaf by wet granulation which consisted of three formulas, namely F1 without active substances, F2 active substances from sungkai’s leaf simplicia, and F3 active ingredients from dry extracts of sungkai’s leaf. The characterization of the physical properties of tablets includes size uniformity test, weight uniformity test, hardness test, friability test, and disintegration test. The results showed that F1 and F3 tablets showed a good tablet properties, but F2 tablets had 3 tablets that deviated from the tablet weight, namely 12.18%, 6.03% and 9.75%, F2 tablets had an average hardness of 3,413 kg. ie does not fullfill the requirements for tablet hardnes. The friability test for F2 tablets, which is 1.0069%, not accetable for tablet friability. The disintegration test, F2 tablets have a faster disintegration time compared to F1 and F3 tablets.
William Blake’s Annotations to Milton’s
 Paradise Lost: New Evidence for Attribution
Authors: Sherlock Lisa
Published: October 2023

In 2000–​01, three books believed to have been owned or annotated by William Blake were displayed in an exhibition at Tate Britain that focused on the state of Blake scholarship at the time. Two of the works, collections of engravings, are thought to have belonged to the young Blake: Historia del Testamento Vecchio dipinta in Roma nel Vaticano da Raffaelle di Urbino … al sig. Annibale Carracci (Rome: Giovanni Orlandi, 1603 [Amsterdam: Excudit C. J. Visscher, 1638]) and A Political and Satirical History of the Years 1756 and 1757. In a Series of Seventy-Five Humorous and Entertaining Prints (London: Printed for E. Morris, n.d. [1757?]). The third book on display was a copy of John Milton’s Paradise Lost, edited by Richard Bentley and published in 1732. All three belonged to Michael Phillips, guest curator of the exhibition, and are now held by Victoria University Library (Toronto). Following the critical reaction to these books, and particularly to the attribution to Blake of annotations signed “WB” in the Bentley Milton, Mark Crosby thoroughly examined the Milton volume and published an article in the Book Collector in 2008 in support of the book’s having passed through Blake’s hands. Crosby compared the annotations in question, on pages 355 and 398, with the handwriting employed by Blake in his Vala manuscript. He also identified unique features in George Vertue’s portrait engraving of Milton on the frontispiece of Bentley’s edition that are mirrored in Blake’s tempera portrait of the poet, one of eighteen heads commissioned by William Hayley to decorate his Turret House library. These paintings were commissioned and completed during the period in which Blake would have had access to the edition in Hayley’s library.
African Nationalism and its Implications for Regional Integration
Authors: Macharia Michael Kanyange , Nzomo Maria , Shaw Timothy M.
Published: October 2023

Africa has endeavored to make material regional integration since the early independence years. Nationalism creates identities that are antagonistic to regional integration. The aspiration for continental unity was first conceived by the pan -Africanist movement at the turn of the twentieth century. Pan- Africanism was pivotal in creating a black race consciousness and identity at a time when the black people were dehumanized and subjected to slavery in foreign lands. This article seeks to assess the implication of nationalisms in Africa on her regional integration efforts. It argues that nationalism has been responsible the slow pace of regional integration on the continent. Through a qualitative analysis, this article finds that nationalism in Africa is not a homogenous reality and that it finds expression in different variants and forms and as such has and continues to influence negatively regional integration processes on the continent.
Influence of Situation Analysis on Performance of Youth Enterprises Development Fund in Nairobi City County
Authors: Githinji Michael Ronald , Kirimi Eunice , Miluwi Joshua
Published: October 2023

The absence of situation analysis may result in inadequately designed strategies, misallocation of resources, and poor risk management approach all of which could negatively impact organizational performance. The purpose of the study was to assess the influence of situation analysis on the performance of youth enterprise development funds (YEDF) in Nairobi city county. The study was descriptive, targeting a population of 114 staff at the headquarters. A Census of all the target respondents was considered as the sample. A questionnaire with open and closed questions was used to obtain data for the study through online and physical administration. Analysis of data was done by descriptive, content, and regression analysis. Out of a sample of 114 respondents, only 96 respondents returned their questionnaires which represented a response rate of 84.2%. Results of the study revealed that an r-square of 0.196, which implies that situation analysis, accounted for 19.6% of the changes in the performance of the youth enterprises fund. Besides, the study revealed a β of 0.713 and a p-value of 0.001<0.05. The study concluded that situation analysis had a positive and significant influence on the performance of YEDF in Nairobi city county. The study recommended the YEDF enhance and pay more attention to both internal and external factors that affect its performance. YEDF should conduct more internal assessments of its strengths and weaknesses. Besides YEDF in Nairobi county should also conduct a situation analysis on the external environmental factors including technology and economics to enhance its performance.
A Mixed Methods Study on Goal Pursuit, Goal Attainment and Subjective Well-Being during Adolescence and Young Adulthood
Authors: Galang Dr. Mary Jane A.
Published: October 2023

The purpose of this mixed methods sequential explanatory study was to investigate the effects of independent goal pursuit, interdependent goal pursuit, independent goal attainment, and interdependent goal attainment on subjective well-being among Filipinos and the moderation interaction of developmental levels (e.g., adolescence and young adulthood) in these effects. In the quantitative study, four measures: SWLS, PANAS-X, Goal Motivation Scale, and Goal Progress Scale were administered to 218 adolescents and young adults from Mindanao. The Path analysis technique was used to test the effects of independent goal pursuit, interdependent goal pursuit, independent goal attainment and interdependent goal attainment on subjective well- being, and the moderation interaction of developmental levels on these effects. Subjective well- being was measured in terms of satisfaction with life (SWLS), positive affect (PA) and negative affect (NA). Results of the study indicated that the moderation model of developmental levels on goal pursuit and goal attainment with SWLS tested attained a good and perfect fit (x2/df = 2.34; RMSEA = .044; GFI =0.920; SRMR = 0.06); the moderation model of developmental levels on goal pursuit and goal attainment on PA tested attained a good and perfect fit (x2/df = 2.75; RMSEA = .051; GFI =0.915; SRMR = 0.08); and the moderation model of developmental levels on goal pursuit and goal attainment on NA tested attained a good and perfect fit (x2/df = 2.91; RMSEA = .054; GFI =0.912; SRMR = 0.09). Independent goal pursuit predicted SWL, PA and NA; interdependent goal pursuit predicted SWL; independent goal attainment predicted SWL, PA, and NA; and interdependent goal attainment predicted NA. Findings revealed significant moderation interactions on the following: effect of independent goal pursuit on SWL, PA, and NA among Filipino adolescents; effect of interdependent goal pursuit on SWL among Filipino young adults; effect of independent goal attainment on SWL, PA, and NA among Filipino young adults; and effect of interdependent goal attainment on NA among Filipino adolescents. In the qualitative study, 10 Filipino adolescents and 10 Filipino young adults selected by a purposive sampling were included in the multiple case studies to explore their personal views, experiences, and goals in goal pursuit and goal attainment in relation to happiness. Convergences and divergences of goals, goal pursuits, and goal attainment linked with happiness were found among Filipinos during adolescence and young adulthood. The quantitative and qualitative findings of the study are discussed with reference to prior research. Implications for counseling practice and recommendations are provided.
Public Investment and Economic Development in Nigeria
Authors: Nteegah Alwell , Okwu Paschal Okezie
Published: October 2023

This paper investigated the impact of public sector investment on economic development in Nigeria over the time period 1981-2021. In order to examined how public investment on economic services, social and community services and administrative services had affected economic development measured in terms of: standard of living, literacy rate and job creation, data were collected from CBN Statistical Bulletin and World Development Indicators for the period and analysed using the ARDL. This was done after carrying out descriptive analyses and testing for unit roots properties of the variables under investigation. The result shows that public investment in economic and administrative services improved living standard while public investment in social and community services retarded living standard in Nigeria both in the short and long run. Public investments in economic and administrative services were also friendly with literacy level in the long run while public investment in economic and social services spurred employment in the long run. Public investment in administrative services was found to be friendly with literacy rate in the short run. A long-run relationship existed amongst variables under investigation in Nigeria over the period of this study. The mix effects of public investment on economic development in Nigeria could be attributed to misapplication and misappropriation of public funds. From the findings of this study, the study concluded that: public investment in economic and administrative spurred economic development than public investment in social and community services over the period of this study. Based on these findings and conclusion, the study recommended: an improvement in investment/public spending on economic and administrative services in order to create more jobs, improve income level (standard of living) and improve human capital development in Nigeria.
An Asymptotic Approach for the Collatz Conjecture
Authors:   Hosei University, Japan, Lei Li
Published: October 2023

lt is well known that the Collatz Conjecture is one of the unsolved problems in mathematics. Supercomputer simulation has confirmed that the Collatz conjecture is correct for all positive integers unti1 2.95*10^20. Recently, Terence Tao proved that almost all orbits of the Collatz map attain almost bounded values. It is to say that the Collatz conjecture is almost correct for almost all positive integers. This paper proposes an asymptotic approach for the Collatz Conjecture by the mathematical induction and probability theory. The result of this paper means that the Collatz conjecture is correct for almost all positive integers. Keywords: Collatz Conjecture, asymptotic approach, probability, mathematical induction.
A Hybridization Approach to Solve the Capacitated Asymmetric Allocation Hub Location Problem
Authors:   Hankuk University of Foreign Studies, Korea, Ji Ung Sun
Published: October 2023

This paper deals with a capacitated asymmetric allocation hub location problem (CAAHLP). We determine the number of hubs, the locations of hubs, and asymmetric allocation of non-hub nodes to hub with the objective of minimum total transportation costs satisfying the required service level. To solve the problem optimally, we present a 0-1 integer programming model and find an optimal solution using CPLEX. As the CAAHLP has impractically demanding for the large-sized problem, a solution method based on combined ant colony optimization algorithm and genetic algorithm is developed which solve hub location problem and node allocation problem respectively. We investigate performance of the proposed solution method through the comparative study. Key Words: Hub Location, Asymmetric Allocation, Ant Colony Optimization, Genetic Algorithm
Going Back to the Basic of Green Economy： Special Reference to Economic Interpretation and Policies
Authors:   Nanjing Audit University, China, Wen Gao , Yuanyuan Chen ,   Nanjing Audit University, China, Wei Chen ,   Nanjing Audit University, China, Yutong Wang ,   Nanjing Audit University, China
Published: October 2023

It is no doubt that promoting green economy is the only option for the sustainable development. This paper provides a fundamental framework for economic studies on designing green policies that have many links with green technologies and environmental ethics. It also proposes a new theory of “pollution abatement stages model” in order to interpret how to improve environmental quality in a more efficient and effective way. For an intuitive understanding, we use more graphs instead of complicated mathematical equations to demonstrate ideas and the new theory. Key Words: green technologies, environmental ethics, green policies, pollution abatement stages model
An Analysis of Effect of Stress on Self-Efficacy of Flight Trainees in Korea: Using Multiple Regression Analysis
Authors:   Catholic Kwandong University, Korea, Seung Joon Jeon , Beomsun Park ,   Catholic Kwandong University, Korea, Kyoung Eun Kim ,   Catholic Kwandong University, Korea
Published: October 2023

Background: Most lives of modern people are full of stress. Stress management has become the essential element as well as the important part of health care for all. Among them, to student pilots who will have to control all the matters of aircraft and have responsibility for lives of passengers on board in the future, continuous stress is likely to cause problems in improving education quality and skills. Aim: The goal of this study is to identify various stressors of student pilots, to analyze how the stressors affect their self-efficacy and to improve their flight training in the end so that they can become desirable pilots in the future. Methods: In order to understand the effect of stress on self-efficacy of flight trainees, 218 men and 35 women were analyzed for frequency analysis, exploration factors analysis, technical statistics analysis, correlation analysis, and linear regression analysis using SPSS program 21.0. Results: Academic problems, Relationships with friends and Future problems are important factors on self-efficacy of flight trainees. Not only do they make flight trainees stressful, but they also have a negative effect on self-efficacy, potentially resulting in poor flight performance. Conclusion: Stress has had a negative effect on self-efficacy of flight trainees, which may result in the undesirable result of their future. We should try to reduce overall stress of flight trainees and improve their self-efficacy as much as possible. By doing so we can have a better future pilots and safer society. Key Words: Stress, Self-Efficacy, Flight Training, Student Pilot, Multiple Regression
WOLFGANG AMADEUS MOZART’IN ÜÇ PİYANO İÇİN KONÇERTOSU ÜZERİNE BİR İNCELEME
Authors: TURAN Evrim
Published: October 2023

Müzik tarihinin çığır açıcı bestecilerinden biri olarak kabul edilen, eserleriyle müzik tarihi ve eğitimine damga vuran, otuz beş yıllık kısa yaşamında altı yüzden fazla eser besteleyen Wolfgang Amadeus Mozart, olağanüstü doğaçlama yeteneği ve eserlerindeki melodik çeşitliliğiyle tüm müzik tarihçileri tarafından en üretken dahi besteci olarak kabul edilmektedir. Tüm müzik formlarında eser yazarak hem Klasik dönemdeki çağdaşlarını hem de kendinden sonraki dönemlerde yaşayan müzisyen ve bestecileri önemli derecede etkilemiştir. Mozart “konçerto” formunu müzik tarihinde önemli bir yer edinecek kadar geliştirmiş, özellikle piyanoyu orkestra önünde solo enstrüman olarak etkili bir konuma getirmiştir. Mozart’ın erken dönem eserlerinin bazıları klavsen için olsa da, enstrüman olarak o dönemde gelişmeye başlayan piyano, Mozart’ın eserleriyle daha da önem kazanmaya başlamıştır. Biri iki piyano, biri üç piyano için olan toplam yirmi yedi piyano konçertosu besteleyen Mozart, bu konçertolarda orkestra eşliğini oldukça zenginleştirerek soloyla orkestra arasındaki melodik ve armonik çeşitliliği zirveye taşımıştır. Bu araştırmada Mozart’ın yaşamı, kişiliği ve müziği ile birlikte piyano konçertoları hakkında kısa bilgiler verilmiş, doküman analizi yöntemi kullanılarak 1776 yılında bestelediği “Üç Piyano için Konçerto”su incelenmiştir. Üç bölümden oluşan konçertonun her bölümünden küçük nota örnekleri verilerek, bestecinin piyano partileri arasındaki tema ve cümle geçişlerini nasıl kullandığı, orkestra ve solistler arasındaki melodik çizgiler ve bölümlerdeki kısa kadanslar incelenmiştir. Bu incelemeler, konçertonun özellikle ülkemizde çok az tanınması ve az seslendirilmesi sebebiyle, eseri icra etmek isteyen piyanistlerin hem eseri tanıması hem de Mozart’ın bestecilik stilinin ve müzikal dilinin bu konçertodaki etkisi hakkında bilgi edinmeleri açısından önem taşımaktadır.
BRAHMS’IN 1. SENFONİSİ’NDEKİ OBUA SOLOLARININ YAPISAL, TEKNİK VE MÜZİKAL AÇIDAN İNCELENMESİ VE ÇALIŞMA ÖNERİLERİ
Authors: MAS Mehmet Seyid
Published: October 2023

Johannes Brahms, Alman müzik tarihinin en önemli bestecilerinden aynı zamanda romantik dönemin en tanınmış sanatçılarındandır. Romantizmin yanısıra barok ve klasik dönemin onun yaratıcılığı üzerindeki etkileri, Brahms’ı neo klasik besteci sınıfına dahil etmiştir. Bach ve Beethoven, Brahms’ın en çok etkilendiği bestecilerden olup eserlerindeki müzikal yapı ve form biçimlerinde, bu etkiler net biçimde karşımıza çıkar.

Beethoven’ın senfonilerine duyduğu saygı senfonik müziğe başlamasını geciktirmiş, bestecilerin yaş ortalamalarına kıyasla daha geç yaşlarda 1. senfonisini bestelemiştir. Bu çalışma sanatçının Brahms’ın müziğini ve dönemini daha iyi kavramasını sağlayarak, icracıya teknik ve donanımsal katkıda bulunmasını amaçlamaktadır. Çalışmada eserin besteleniş sürecine değinilmiş, müzikal analiz yapılmış ve eserdeki obua soloları teknik ve yapısal olarak incelenerek çalma önerileri sunulmuştur.
Nutrient enrichment of injera to improve food and nutrition security in Ethiopia
Authors:   , Fekadu Tigist
Published: October 2023

The main objective of the thesis was to explore the possibility of using eggshell powder (EP) to enrich injera with calcium, one of the micronutrients needed in the Ethiopian diet. The specific objectives were i) to define the main quality parameters of injera, including physical, chemical, nutritional, microbiological and sensorial ones: ii) to investigate the effect of the addition of EP on the quality of the injera; iii) to determine conditions to extend the shelf life of enriched injera through refrigeration and modified atmosphere packaging and iv) to analyze the effect of the addition of EP on the acceptability of injera in Ethiopia, and to describe the sensory characteristics and identify the drivers of liking of the EP fortified injera. The current study showed that EP can be used for improving the calcium content of injera and to increase the bioavailable calcium in the Ethiopian diet. Further work has to be done for improving the quality parameters of injera that were affected by the addition of EP.
Qualitative survey of the entomofauna in a semideciduous seasonal sorest remnant
Authors: Lima Júlio César dos Santos
Published: October 2023

The Atlantic Forest has only 8.5% of its forest remnants and in the state of São Paulo, one of its phytophysiognomies, the Semideciduous Seasonal Forest, has registered accelerated and continuous deforestation, remaining for few areas still preserved, in parks, reserves or on private properties. Insects develop several ecological functions within these systems and are considered good indicators of environmental impacts and important members of biological processes. The objective of the present study was to carry out a preliminary qualitative survey of the diversity of entomofauna in a forest remnant, using the scanning method and photographic record, and to analyze the correlation between the number of specimens recorded and some climatological variables. A total of 213 individuals were registered, distributed among 14 orders and 85. Coleoptera was the most represented order with 64 records. Climatological variables, maximum and minimum temperature, rainfall and relative humidity did not influence the number of organisms. The species richness registered in this study constitutes an immeasurable natural resource, and, therefore, the preservation of this area becomes justifiable, not only because it is contained in a State Park, but also because of its genetic heritage.
TAX EVASION AND ITS IMPACT ON THE IRP FISCAL COLLECTION
Authors: Stefany Benítez Ruiz Díaz Dora , Ysabel Benítez Ruiz Díaz Jessica , Marlene Argüello Acosta Liz , Areco Juan , Dilda Quintana Gladys
Published: October 2023

The IRP collected little in these first years of application. But, its main function in the tax system is not in collection, but in the formalization of the economy and the closing of the circle of tax control, which will promote equal opportunities in the market and increase the collection of other taxes. since evasion produces losses for the State and tax inequality, since “some pay more than others; It is not just a cash issue but an equity issue. The investigation develops the details of this tax regime because there is priority in the acquisition of knowledge and training of accountants and taxpayers in order to avoid tax evasion. The objectives of this work are to analyze the tax evasion of Personal Income Tax (IRP) – Income and Capital Gains (RGC) taxpayers and its impact on the country's tax collection. The research design is descriptive. The survey was used as a data collection technique. The selected sample was 30 accountants and 30 taxpayers from Ciudad del Este. The type of sampling was probabilistic since the entire population had the same possibility of being surveyed. The results obtained demonstrated that tax evasion does exist, whether voluntary or involuntary, because there is no tax awareness; To achieve a fairer tax system, we must fight against evasion and avoidance: strengthening our legal framework to avoid tax maneuvers, improving oversight and effectively sanctioning offenders.
Investigating the association between hyperprolactinemia and thyroid autoimmunity in women
Authors: Önal Murat , Çalı Öztürk Halime
Published: October 2023

Aims: Hyperprolactinemia (HPRL), a condition characterized by elevated levels of prolactin (PRL) hormone, is considered to be related to various autoimmune diseases, such as thyroid autoimmunity (TAI). The association between HPRL and TAI still evokes controversy. Our study intends to examine the possible relationship between HPL and TAI in young women.
Methods: This retrospective study was done between January 2018 and December 2022, including 90 women with HPRL and 90 control subjects of similar age and gender. A retrospective examination was conducted on the medical records of 90 patients with HPRL to gather relevant data. Information regarding related parameters was analyzed and compared to the control group data.
Results: Our results found that thyroid stimulating hormone (TSH) levels were notably elevated in patients with HPRL compared to healthy women (2.24 vs. 1.86). Also, a statistically significant association between the case and control regarding serum free triiodothyronine (fT3) (p<0.05). No statistically significant difference was found between the case and control regarding serum free thyroxin (fT4) (p>0.05). Patients with HPRL demonstrated considerably higher anti thyroperoxidase antibody (anti-TPO) levels (46.08 vs. 43.95). Significantly elevated antithyroglobulin antibody (anti-Tg) levels were observed in patients with HPRL (1.07 vs. 0.84).
Conclusion: The study suggests a potential link between HPRL and TAI. Further research is needed to explore this relationship and its implications for patient care.
El proceso de armonización fiscal del Impuesto sobre el Valor Añadido en la Unión Europea
Authors: Iglesias de Ussel Joaquín , Cordón Ezquerro Teodoro
Published: October 2023

La armonización fiscal la podemos definir como un proceso de acercamiento gradual de los sistemas fiscales nacionales para corregir las distorsiones tributarias que impidan o dificulten la realización de un mercado común. Es decir, es uno de los mecanismos para eliminar o, en su caso, atenuar entre los Estados miembros de la Unión Europea las distorsiones a la libre circulación de personas, mercancías, servicios y capitales.
Tres son las acepciones básicas que pueden recogerse en torno al concepto de armonización fiscal. La primera, la de igualación, se basa en el establecimiento de los mismos impuestos y tipos de gravamen en todos los países miembros de un mercado común. La segunda, la de normalización, supone la aplicación de los mismos impuestos pero con tipos de gravamen diferentes. Y la tercera, la de enfoque diferencial, que no implica la existencia de impuestos y tipos de gravamen idénticos, sino sistemas fiscales favorables a la propia filosofía del proceso armonizador.
Son diversas la razones que explican el carácter fundamental de la armonización fiscal en un mercado común. En primer lugar, se suprimen los derechos arancelarios, con ello se favorecen las transmisiones mercantiles y la movilidad de las mercancías entre los Estados miembros. En segundo lugar, se estimula la movilidad de los factores de producción y la competencia empresarial dentro del territorio común y, en tercer lugar, obliga a reorganizar los sistemas fiscales nacionales con arreglo a criterios de neutralidad que eviten las distorsiones tributarias para la libre movilidad de los productos y los factores productivos.
Novedades más significativas de la Ley 43/1995, de 27 de diciembre, del Impuesto sobre Sociedades
Authors: Alonso Alonso Roberto , Presa Leal Jesús
Published: October 2023

La Ley 43/1995, de 27 de diciembre, publicada en el BOE de 28 de diciembre, regulará el Impuesto sobre Sociedades a partir del 1 de enero de 1996, fecha de su entrada en vigor, y será de aplicación a los períodos impositivos que se inicien a partir de la expresada fecha. La entrada en vigor de la nueva ley supone la derogación de la Ley 61/1978, de 27 de diciembre, anterior ley reguladora del Impuesto sobre Sociedades.
Dado que la mayoría de los sujetos pasivos del Impuesto sobre Sociedades hacen coincidir su ejercicio económico, y por tanto su período impositivo, con el año natural, puede fácilmente apreciarse el escaso margen temporal de que han dispuesto para conocer la nueva normativa aplicable.
Esto debe sin duda ser objeto de reproche, sin que sirva de disculpa el hecho de que la reforma del impuesto sea fruto de un proceso de reflexión y debate que se ha prolongado durante un lapso temporal considerable, y en el que han participado representantes de diversos estamentos sociales (funcionarios, expertos independientes, profesores, representantes de organizaciones empresariales y profesionales). Son casi cuatro los años transcurridos desde que el Gobierno recibió el mandato parlamentario contenido en la disposición adicional vigésima de la Ley 18/1991, de 6 de junio, de presentar un nuevo Proyecto de Ley del Impuesto sobre Sociedades antes de finalizar el ejercicio de 1992, hasta que el 24 de marzo de 1995 se publicara en el Boletín Oficial de las Cortes Generales el Proyecto de Ley del Impuesto sobre Sociedades. Si bien el debate en torno a la reforma del Impuesto sobre Sociedades se intensifica y presenta su punto álgido con la aparición en mayo de 1994 del «Informe para la Reforma del Impuesto sobre Sociedades» conocido coloquialmente como Libro Blanco del Impuesto sobre Sociedades.
Notas a la Ley 25/1995, de 20 de julio, de modificación parcial de la Ley General Tributaria (II)
Authors: Palao Taboada Carlos
Published: October 2023

La modificación del artículo 23 de la Ley General Tributaria, en el que ahora se contienen las normas relativas a estas materias, no estaba prevista en el Proyecto de Ley, como tampoco lo estaba la de los artículos 24, 25 y 28. Dicha modificación es producto de diversas enmiendas; la del artículo 23, una (la núm. 32) del Grupo Socialista del Congreso, de la que proviene la redacción definitiva. La modificación en cuestión consistió únicamente en trasladar a este artículo como nuevo apartado 3 el apartado 1 del antiguo artículo 24, en el que se establecía la prohibición de la analogía. La enmienda se motivó diciendo que tenía por objeto «dejar el artículo 24 para la nueva regulación del fraude de ley». Esta justificación no es convincente, pues entre la sanción del fraude de ley y la analogía existe, como veremos, una estrecha relación que ahora queda rota desde el punto de vista sistemático. La cuestión no tiene, sin embargo, gran importancia.
El único problema de lege ferenda que hubiera podido plantearse en relación con el antiguo artículo 23 es el de su necesidad. Siendo ya pacífico que las normas tributarias son normas jurídicas como cualesquiera otras, es evidente que su interpretación se rige por los mismos principios y reglas que las demás, recogidos en el Título Preliminar del Código Civil (30). Pero probablemente tampoco era ésta la ocasión para plantearse esta cuestión.
Algunas vías de acceso a la información tributaria en internet
Authors: Bonsón Ponte Enrique , Malvárez Pascual Luis Alberto
Published: October 2023

A finales de los sesenta, la Advanced Research Projects Agency del Gobierno USA fundó una red informática experimental (ARPANET) con el objetivo de posibilitar la investigación remota y el desarrollo del intercambio de información entre ordenadores. ARPANET se empleó fundamentalmente en instituciones militares y universidades, permitiendo trabajar en un mismo proyecto a investigadores situados en lugares geográficos muy distantes, siendo su mayor impacto el desarrollo del protocolo TCP/IP (Transmission Control Protocol/Internet Protocol), lenguaje que los ordenadores conectados a la red utilizan para comunicarse entre sí y punto de partida de lo que hoy es Internet.
En 1983, el departamento de defensa USA crea la red ARPA Internet adoptando el protocolo TCP/IP y segrega la red MILNET, para uso exclusivamente militar. ARPA Internet empezó a ser utilizada por la NASA y otras agencias gubernamentales sirviendo de conexión entre todas las redes de investigación creadas por las universidades y los Estados federales, basadas en el protocolo TCP/IP. En 1986, la Fundación Nacional de Ciencias USA (NSF) crea la NFSNET, red que se hace rápidamente muy importante y, utilizando TCP/IP, comienza a reemplazar a ARPANET que desaparece definitivamente en 1990.
Transparencia fiscal internacional (VI)
Authors: Sanz Gadea Eduardo
Published: October 2023

El problema de la compatibilidad de las normas sobre transparencia fiscal internacional con los convenios bilaterales para evitar la doble imposición es, tal vez, una de las cuestiones más complejas en el marco de una materia esencialmente compleja. La práctica ausencia de decisiones jurisprudenciales al respecto en los países que tienen establecidas este tipo de normas, así como el diferente valor jurídico que los tratados internacionales tienen en el seno de cada ordenamiento jurídico restan valor a los análisis de Derecho comparado.
La redacción del presente apartado responde, esencialmente, al libro de DANIEL SANDLERS titulado Pushing the boundaries (1993). Así, examinaremos en primer lugar los artículos de los convenios bilaterales para evitar la doble imposición que pueden entrar en conflicto con las normas sobre transparencia fiscal internacional; en segundo lugar, la práctica seguida por las diferentes Administraciones Tributarias; en tercer lugar, los criterios de la OCDE; finalmente, en base al estudio precedente, estableceremos la conclusión que entendemos más acertada en el marco de nuestro ordenamiento jurídico.
Reflexiones en torno a la tasacion pericial contradictoria
Authors: Santa-Bárbara Rupérez Jesús
Published: October 2023

Accésit Premio Estudios Financieros 1995
Dos circunstancias han contribuido decisivamente a que la tasación pericial contradictoria se encuentre en el Derecho Financiero en un estado de desarrollo casi embrionario:
De un lado, la circunstancia, ya destacada por BERLIRI (1) de que es una realidad innegable el desigual desarrollo que han experimentado los distintos capítulos de nuestra disciplina: frente a la perfección del Derecho encargado del tributo en su dimensión material o estática (Derecho Tributario de obligaciones), destaca la escasa atención que se ha venido prestando al conjunto de normas y principios reguladores de la dimensión formal o dinámica del tributo (Derecho Tributario de procedimientos).
De otro lado, la reforma fiscal española iniciada en el bienio 1977/1978 desde un sistema de impuestos de producto a otro basado en impuestos personales y en un uso generalizado de autoliquidaciones, ha modificado profundamente el régimen general de gestión de los tributos diseñado en la Ley General Tributaria (en adelante LGT) de 28 de diciembre de 1963.
Tributación de agricultores y ganaderos
Authors: Alonso Alonso Roberto
Published: October 2023

A partir del 1 de enero de 1995, con la entrada en vigor del Real Decreto 2414/1994, de 16 de diciembre, por el que se modifica el Reglamento del IRPF en materia de actividades agrícolas y ganaderas, rentas no sometidas a retención o ingreso a cuenta y cuantía de los pagos fraccionados (BOE 20-12-1994) y de la Orden de 29 de noviembre de 1994 (BOE 30-11-1994), de módulos para 1995, que incluye en la modalidad de signos, índices o módulos del método de la Estimación Objetiva del IRPF a los agricultores y ganaderos, se produce un cambio importante en el régimen de tributación de éstos por tal Impuesto.
Pues bien, transcurrido ya un año desde dicha inclusión en módulos de agricultores y ganaderos, publicada la nueva Orden de módulos para 1996 (Orden de 28-11-1995) y ante la próxima apertura del período voluntario de declaración del IRPF correspondiente a 1995, consideramos oportuno incidir sobre el régimen de tributación de este sector, abordando el estudio de aquellas cuestiones que singularizan al mismo:
– El régimen de los pagos a cuenta.– La determinación del rendimiento neto en la modalidad de signos, índices o módulos de la estimación objetiva.
Notas a la Ley 25/1995, de 20 de julio, de modificación parcial de la Ley General Tributaria (III)
Authors: Palao Taboada Carlos
Published: October 2023

Siguiendo la ordenación de las materias objeto de reforma que hacíamos al comienzo de estas notas (v. el apartado I), los artículos de los que nos ocuparemos bajo este epígrafe son el 37, el 58 y el 61. Su característica común es referirse a la obligación tributaria, es decir, al vínculo de contenido patrimonial mediante el cual se alcanza el fin del tributo de producir ingresos públicos. Aunque en rigor debería hablarse de las «obligaciones tributarias», en plural, puesto que, como veremos al tratar del artículo 58, dichas obligaciones no se reducen a la «principal», que constituye el eje jurídico del tributo, sino que junto a ella existen las obligaciones «a cuenta», también de contenido patrimonial, si bien en cierta manera subordinadas a la principal u ordenadas a los fines de ésta. Todas estas obligaciones integran el Derecho Tributario material. El artículo 52 se refiere a la comprobación de valores, materia de carácter fundamentalmente procedimental, por lo que su examen tiene encaje más adecuado en otro lugar.
Las operaciones de lavado de cupón y la capacidad contributiva
Authors: Márquez Márquez Antonio
Published: October 2023

La realidad diaria pone de manifiesto que se realizan operaciones de compraventa de títulos-valores que se califican como generadores de beneficios fiscales. Entre ellas se sitúan las denominadas de «lavado de cupón» consistentes en la compraventa casi simultánea en el tiempo, de títulos con o sin cupón acreditativo del derecho a la percepción de intereses, dividendos o cualquier otro derecho (acciones, obligaciones, bonos,...). Las normas tributarias suelen fomentar la suscripción inicial de tales títulos para canalizar el ahorro particular (directa o personalmente o a través de entidades financieras -cias. de seguros, bancos, cajas de ahorros- depositarias de los mismos) hacia inversiones económicas de interés preferente o general (centrales eléctricas, autopistas,...). El beneficio fiscal suele consistir -independientemente de las alteraciones de patrimonio inherentes a la operación de las que no nos ocupamos- en soportar el beneficio representado en el cupón (intereses, dividendos percibidos) una retención efectiva por un importe y tener derecho a deducir en cuota del IRPF o en el IS una cantidad en concepto de retención teórica por un importe mucho mayor.