bluuebunny/crossref_metadata_2025 huggingface dataset:
FORMULASI ANTI-AGING CREAM POTASSIUM AZELOYL DIGLYCINATE TERHADAP STABILITAS FISIKA-KIMIA KRIM DENGAN VARIASI KONSENTRASI TRIETANOLAMIN SEBAGAI EMULGATOR
Authors:   Prodi D3 Farmasi Universitas Sebelas Maret Surakarta, Rohmani Sholichah , Putri Tyas Rahmadian ,   Prodi D3 Farmasi Universitas Sebelas Maret Surakarta
Published: January 2023

Potassium-azeloyl-diglycinate is an active ingredient as a sebum normalizer and skin lightening-agent to moisturize and treat hyperpigmentation. Anti-aging (AA) cream is a cosmetic used to prevent premature aging. The use of an emulsifying agent is necessary to produce a stable cream. One of the commonly used emulsifying-agents is triethanolamine. This study aims to formulate the AA-cream potassium-azeloyl-diglycinate preparation varied with the concentration of triethanolamine. Potassium-azeloyl-diglycinate AA-cream is formulated in 3 formula variants using TEA, namely 1.5%,2%, and 2.5%. Physical-chemical stability testing was carried out before and after 6 storage cycles of cycling-test, including organoleptic-test, homogeneity, adhesion, spreadability, stability, emulsion-type, viscosity, pH, antioxidant activity, and hydration on the respondents’ skin. The test results show that formula 3 is the best formula for AA-cream. Meanwhile, the antioxidant activity tested using the DPPH-method showed that the three formulas had a very weak activity with values in Formula 1, 2, and 3 of 63,856 ppm, 57,508 ppm, and 45,640 ppm, respectively. The antioxidant-activity of the cream decreased after the storage of the cycling-test. The hydration-test on the skin on the back of the respondents’ palms showed an increase in moisture on the skin after applying it for 10 days.
FORMULASI KRIM EKSTRAK BIJI KUPA (Syzygium polycephalum) DAN PENENTUAN NILAI SPF (Sun Protection Factor) SECARA IN VITRO
Authors:   Prodi S1 Farmasi Universitas Bakti Tunas Husada, Rahmiyani Ira , Dewi Wulan Novian , Pratita Anindita Tri Kusuma , Shaleh Resha Resmawati
Published: January 2023

The high intensity of ultraviolet rays and exposure to the sun too often can have harmful effects on the skin, so sunscreen can be used to prevent interference from UV rays. The purpose of this study was to determine the activity of sunscreen and determine the SPF value of the extract and cream preparation of Kupa (Syzygium polycephalum) seeds. In this study, the seeds of Kupa fruit were extracted by the graded maceration method using 96% ethanol, ethyl acetate, and n-hexane as solvents. The ethyl acetate extract was formulated in the form of a cream dosage form with the added concentration of Kupa seed extract, namely 0.1% (F1), 0.2% (F2), and 0.5% (F3). Furthermore, the determination of the value of sunscreen on the extract and cream preparation using UV-Vis spectrophotometry and evaluation of the physical properties of the cream preparation include organoleptic tests, homogeneity, pH tests, spreadability, adhesion, and viscosity. The results showed that the SPF values ??of ethanol, ethyl acetate, and n-hexane extracts at a concentration of 200 ppm were 14.29; 19.32, and 14.02. While the SPF value of ethyl acetate extract cream preparations of Kupa fruit seeds F1, F2, and F3 respectively was 1.97; 2.96, and 4.96. Kupa seed extract has activity as a sunscreen with maximum and ultra protection levels. While the preparation of 0.5% ethyl acetate extract of Kupa seed had sunscreen activity with moderate protection. The physical properties of the cream preparations gave good results during the test.
INDONESIA EFFORT TO ATTRACTING INVESTMENT IN TOURIST DESTINATION DEVELOPMENT
Authors: Parlindungan Henky Hotma , Manurung Hendra
Published: January 2023

This study aims to discuss Indonesia implemented strategy in optimizing effort in strengthening and enhance collaboratively to get investment. In fact, Indonesia's economic growth in 2020 had experienced a contraction due to the outbreak of the COVID-19 pandemic. At that time, the second-quarter decreased and gradually recovered in the third and fourth quarters. In the second quarter of 2021, Indonesian economic growth hit around seven percent. A thriving and financially sound capital market helps and supports the country's economic growth and can enhance inter-community cooperation. The factors for developing tourism companies and the creative economy of the 21st century are structured management, use of high-technology, employee skills and capital adequacy. However, Indonesia’s market opportunities in tourist destinations are still increasingly generated and have become the capital for promoting to foreign investors interested in realizing their investments. This research reveals the improving of investment of the tourism sector and the creative economy supporting Indonesia's economic growth is promising challenges.
PENGARUH DINING ATMOSPHERE DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN D’ANCLOM
Authors: Adiatma Dani , Rukma Deden Firman Syuyaman , Juniarifa Tiara
Published: January 2023

Berlokasi di Jalan Cimanuk No 38,Garut. D’Anclom memiliki lokasi yang strategis. Penelitian yang dibuat bermaksud untuk mengetahui pengaruh dari variabel dining atmosphere dan kualitas pelayanan terhadap kepuasan konsumen. Data dalam penelitian didapatkan melalui internet, rujukan artikel dan kuesioner yang disebar melalui link Google form. Setelah melakukan beberapa uji dalam aplikasi SPSS, data menunjukkan jika dining atmosphere dan kualitas pelayanan memiliki pengaruh terhadap kepuasan konsumen. Hasil uji tersebut menjadikan para konsumen D’Anclom datang secara berulang (langganan), karena unsur yang terkandung dalam kedua variabel saling memiliki hubungan untuk keberlangsungan usaha satu ini.
IMPLEMENTASI ETIKA BISNIS ISLAM PEDAGANG MUSLIM PADA DESTINASI WISATA PANTAI LOMBANG
Authors: Rahmawati Dyah Ayu , Faraby Muhammad Ersya
Published: January 2023

Penelitian ini membahas tentang bagaimana penerapan etika bisnis Islam pedagang muslim pada destinasi wisata Pantai Lombang di Kabupaten Sumenep. Hal ini menjadi salah satu alasan peneliti tertarik untuk meneliti lebih mendalam mengenai penerapan nilai-nilai etika bisnis Islam pedagang muslim pada destinasi wisata Pantai Lombang di Kabupaten Sumenep. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif. Subjek penelitian adaldah pelaku usaha pedagang muslim destinasi wisata pantai Lombang. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder, lalu untuk teknik pengumpulan data dilakukan dengan cara wawancara, observasi, dan dokumentasi. Tahap analisis data dilakukan dengan cara reduksi data, display data, dan penarikan kesimpulan. Lokasi penelitian yaitu di Pantai Lombang di Desa Lombang, Kecamatan Batang-Batang, Kabupaten Sumenep. Tujuan penelitian ini untuk mengetahui etika bisnis Islam pedagang muslim pada destinasi wisata pantai Lombang.
ANALISIS IMPLEMENTASI ECOLOGICAL GREEN MARKETING DI WORK COFFEE INDONESIA
Authors: Shalsabilla Meylinda Rossiana , Alam Syah , Candella Yokkeu Hanna , Andari Rini
Published: January 2023

Marketing tidak hanya diperlakukan sebagai penjahat utama karena peran nya dalam merangsang permintaan dan konsumsi yang tidak berkelanjutan, tetapi juga sebagai penyelamat lingkungan yang potensial melalui penerapan mekanisme pasar yang mengatasi masalah lingkungan yang dikenal sebagai “Green Marketing”. Work Coffee Indonesia adalah sebuah Coffee shop yang sudah terkenal di Kota Bandung dan merupakan salah satu pelopor Coffee shop yang melaksanakan Green Marketing. Untuk itu peneliti ingin mengetahui lebih lanjut mengenai bagaimana implementasi green marketing yang dilaksanakan pada Work Coffee Indonesia di Kota Bandung. Dengan menggunakan metode penelitian kualitatif dengan pendekatan wawancara kepada pengelola dari Work Coffee Indonesia. Hingga akhirnya didapati bahwa Work Coffee Indonesia menerapkan konsep green marketing sejak pertama kali berdiri. Dengan slogan “Less Waste, More Coffee” serta ”Zero Plastic” yang diimplementasikan dengan mengganti semua alat makan dan minum yang terbuat dari plastik sekali pakai, menajdi bahan yang bisa digunakan kembali. Selain itu, mereka juga mengolah sampah organik menjadi pupuk. Hal ini membuktikan bahwa mereka serius terhadap penerapan green marketing dan tentunya peduli terhadap lingkungan.
Global Solar Radiation Modelling using an Artificial Neural Network for Kazaure, Jigawa State, Nigeria
Authors: John Ohabuiro  , Ugochukwu O. Matthew  , Salisu Umar  , Danladi Agadi Tonga  , Amaonwu Onyebuchi
Published: January 2023

This research presents an algorithm based on Artificial Neural Networks (ANN), for estimating monthly mean daily and hourly values of solar global radiation. To effectively investigate solar energy consumption and estimate solar renewable energy resources, the Hourly Global Solar Radiation measurements are necessary. In order to predict monthly average daily global sun irradiance on a horizontal area of Kazaure- Nigeria, this study creates a model utilizing ANN to solve the problem of solar energy distribution. Five empirical correlations are developed using the data from 42 months to aid in the prediction of the solar energy distribution pattern. The software is constructed around the Multilayer Perceptron under categorized tabs, with Multilayer perception in neural network Toolbox in MATLAB 9.7 version as a feed forward ANN that maps sets of input data into a set of suitable output. It differs from conventional linear perception by employing three or more layers of neurons (nodes) with nonlinear activation functions. It is also more effective than perceptrons in identifying input that is not linearly separable by a linear hyper-plane. Results obtained utilizing the suggested structure reveals good agreement between the calculated and measured levels of global solar irradiation. The ANN model is shown to be superior when compared to empirical models, due to negligible noise margin.
Peningkatan Hasil Belajar Siswa Melalui Model PBL Mata Pelajaran Matematika pada Siswa Kelas X
Authors: Haryanti
Published: January 2023

Penelitian  ini  bertujuan  untuk  meningkatkan  keterampilan  berpikir  kritis pada siswa kelas X SMA Plus Nurul Falah Sruweng tahun pelajaran 2019/2020 dalam muatan  pembelajaran  IPA.  Jenis  penelitian  ini  adalah  penelitian  tindakan kelas   (PTK)   mengacu   model   spiral   dari   Kemmis   dan   Mc.   Taggart   yang meliputi  tahap  (1)  perencanaan,  (2)  pelaksanaan  dan  pengamatan,  dan  (3) refleksi.  Teknik  pengumpulan  data  dengan  menggunakan  tes  dan  non  tes. Teknik  pengumpulan  non  tes  yang  berupa  observasi  siswa  dan  peneliti  serta dokumentasi.   Teknik   analisis   data   menggunakan   analisis   data   deskriptif kuantitatif     dan     analisis     data     deskriptif     kualitatif.     Hasil     penelitian menunjukkan  bahwa  penggunaan  model  pembelajaran  PBL  (Problem  Based Learning)     dalam     muatan     pembelajaran     Matematika     dapat     meningkatkan Hasil Belajar  siswa kelas X SMA Plus Nurul Falah Sruweng. Hasil tes keterampilan  berpikir  kritis  pada  tahap  pra  siklus  menunjukkan  rata-rata 56,67  dengan  ketuntasan  16,67%  (2  siswa).  Hasil  tersebut  meningkat  pada siklus I menjadi 65,63 dengan ketuntasan 50% (6 siswa). Rata-rata kelas pada siklus    II    meningkatkan    menjadi    81,88    dengan    persentase    ketuntasan mencapai 83,33% (sudah mencapai kriteria minimal).
Enhydra flutuans lour with its pharmacological application: a review
Authors: P Mahalakshmi , P Deepthi , R Roshini , S Pavithra , G Rajeswari , K Swathi Krishna
Published: January 2023

Enhydra Fluctuans Lour a medicinal plant commonly known as halencha belonging to family asteraceae. It played an important role since ancient times in treating various kinds of diseases. It enlarging great important for its therapeutic potential. Enhydra Fluctuans is one such plant which is semiaquatic herbaceous vegetable plant with serrate leaves which is available abundantly in India especially in the North Estern states. It has immense potential as medicinal plant and also has many benefiacial effect. The leaves are slightly bitter, cure inflammation, skin diseases, laxatives, bronchitis, leucoderma, billiousness and good in small pox. It also reported having anticancer, antioxidant, antidiabetic, antidiarrheal, hepatoprotective even neuropharmaco-logical effect. These acivities can be attributed mainly to presence of phytochemicals such as flavonoid, alkaloid, saponins, tannins, phenols, and carbohydrates and nutritional value including βcarotene, enhydrin, and so on. This review aims at compling the potential benefits of Enhydra Fluctuans Lour based on its pharmacological activity.
Numerical analysis by CFD for the forced boiling process with isobutane circulating through square tubes
Authors: Toapanta Fernando , Quitiaquez William , Tamay Cristina
Published: January 2023

The purpose of this investigation is to compare the development of the boiling phenomenon in an analytical and numerical way, by means of the heat transfer coefficient for two phases and the steam quality with the R600a refrigerant, inside a square steel tube up to 3 cm side, the simulation is carried out using a software for computational fluid dynamics (fluid ANSYS). Finding an increase in steam quality for high calorie flow and low thickness. Finally, it finds the maximum phase change by boiling for flow of 400 kg/m²·s, heat of 20,000 W/m², with 88% steam for the central point in the exit edge condition.
Despacho Económico de Sistemas de Energía en Áreas múltiples Usando Programación de Flujo de Red
Authors: Tipán Luis , Vargas Orlando
Published: January 2023

La demanda eléctrica es dinámica en el tiempo aspecto por el cual su abastecimiento debe ser una tarea primordial, razón por la cual el despacho económico (DE) busca determinar la cantidad de energía a ser entregada por todos los generadores de la manera más rentable y que a su vez cumplen una variedad de restricciones físicas y operativas en un sistema de área única. Sin embargo y por generalidad, los generadores se segregan en una serie de áreas de generación interconectadas por líneas de enlace. El despacho económico multi-área (DEM) es una escalada del despacho económico de una sola área.  En este sentido, el presente trabajo desarrolla un modelo de optimización que será resuelto mediante GAMS y determina, través de DEM, el nivel de generación y el intercambio de energía entre áreas para minimizar el costo en todas las regiones al mismo tiempo cumpliendo con las restricciones de equilibrio de energía, restricciones de reserva, restricciones de rampas de subida y bajada de potencia de cada generador y restricciones de capacidad del enlace entre las distintas áreas.
Interpretación de Gases Disueltos en Aceite Dieléctrico Mediante Bosques Aleatorios Para la Detección de Anomalías en Transformadores de Potencia
Authors: Freire Armando , Astudillo Juan , Quinatoa Carlos , Arias Fernando
Published: January 2023

El siguiente documento presenta una herramienta de aprendizaje automático para la interpretación de anomalías en transformadores de potencia utilizando el método de bosques aleatorios. Mediante los resultados de ensayos de cromatografía de gases en aceite dieléctrico de varios artículos publicados, se utiliza el conjunto de datos entregados por el análisis de gases disueltos (AGD) en cantidades de partes por millón (ppm), la cantidad de gases de hidrocarburos como el hidrógeno (H2), metano (CH4), etano (C2H6), etileno (C2H4) y acetileno (C2H2) que sirven para diagnosticar el estado interno del transformador. Debido al número reducido de datos recolectados, se presenta una desventaja para aplicar redes neuronales artificiales, máquina de soporte vectorial, entre otras que necesitan grandes cantidades de datos para cada variable, pero satisfactoriamente son resueltas usando bosques aleatorios, debido a que esta metodología clasifica mejor los datos de menor cantidad. El aprendizaje obtenido por el entrenamiento se valida con los estados obtenidos por los datos de prueba bajo la norma IEC 60599 e IEEE C57-104, que engloban a 4 diagnósticos como la descarga de alta energía, descarga de baja energía, estado normal y sobrecalentamiento, obteniendo como resultado un criterio de validación final corroborativo por el algoritmo al comparar el diagnóstico de resultados con el de bosques aleatorios.
Implementación de Hardware In The Loop para el Análisis de Escenarios de Control de Frecuencia en una Microrred Utilizando WAMS
Authors: Lozada Carlos , Panchi David
Published: January 2023

El presente articulo describe la metodología para la implementación y desarrollo de un sistema con funciones de control de frecuencia de una microrred en un entorno de simulación en tiempo real. El método que se presentara en este trabajo ha sido desarrollado utilizando la simulación en el dominio en el tiempo mediante HYPERSIM que es un software para análisis de transitorios electromagnéticos con alta resolución, el paso de integración utilizado permitió obtener la respuesta de un panel solar con sus controladores e inversores conectados a una red de distribución y a una carga. La respuesta de la microrred se la integro con el sistema WAMS de CENACE mediante la conexión de un equipo PMU en la arquitectura Hardware In The Loop la cual utiliza las entradas y salidas analógicas de la simulación en tiempo real, este desarrollo analiza de forma dinámica diferentes escenarios operativos y de contingencia de la microrred, especialmente la respuesta de frecuencia ante un evento de desconexión de generación.
The Influence of Entrepreunial Orientation and Business Performance in Improving the Welfare of Business Actors
Authors: Joni Saputra AA. Bagus Bayu , Sudibia I Ketut , Purbadharmaja Ida Bagus Putu , Urmila Dewi Made Heny
Published: January 2023

Welfare is not only an individual ideal, but also a goal of a group of individuals gathered in a country so that two kinds of welfare arise, namely individual welfare and community welfare. The welfare of business actors is the welfare of individuals engaged in business activities. There are several factors that determine the welfare of business actors, including entrepreneurial orientation and business performance. Entrepreneurial orientation refers to a company's orientation strategy to acquire decision-making styles, practices, and methods. Business performance is something that is produced by the company in a certain period by referring to the standards set. This study aims to examine the relationship between entrepreneurial orientation and business performance, the influence of business performance in improving the welfare of business actors and the influence of entrepreneurial orientation in improving the welfare of business actors. The results of this study show that entrepreneurial orientation and business performance can improve the welfare of business actors.
The Effect of Consumer Experience and Brand Trust on E-market Place Repurchase Intention and Its Impact on Consumer Loyalty: Case Study after Tokopedia Merger Become GoTo
Authors: Syahputra Zulfajri Ery , Adam Muhammad , Ilhamsyah Putra Teuku Roli
Published: January 2023

This study aims to examine the consumer experience and brand trust effect on repurchasing intentions of e-marketplaces and their impact on consumer loyalty: a case study after Tokopedia merged into Goto. The population in this study was all Goto consumers in Banda Aceh. The sample collection technique was purposive sampling. To obtain the number of respondents as many as 220 people. Data is collected by distributing questionnaires that are carried out online which are linked to the Google form. Data was measured using a Likert scale and analyzed using AMOS SEM. The result concludes that Tokopedia's consumer experience, brand trust, repurchase intention, and consumer loyalty to GoTo were going well; Consumer experience affects repurchase intention; Brand trust affects repurchase intention; Consumer experience affects consumer loyalty; Brand trust affects consumer loyalty; Repurchase intention affects consumer loyalty; Repurchase intention partially mediates the consumer experience effect on consumer loyalty; and Repurchase intention partially mediates the brand trust effect on consumer loyalty. The findings also explain that the model for increasing loyalty to Tokopedia consumers on GoTo in Banda Aceh is a function of increasing consumer repurchase intention, increasing consumer experience, and strengthening trust in the Tokopedia brand on GoTo.
The proficiency of fund control strategy in Tanzania: a case of Arusha City Council
Authors: Paul Diyammi Mark
Published: January 2023

The study evaluates the proficiency of fund control approach in Tanzanian city council authority. A sample of 53 respondents who were randomly selected from Arusha City Council was used. The methods used in data collection are interviews, questionnaire, documentary review and focus group discussion. The statistical package for social science (SPSS) was used for data management and analysis. The findings showed that there are a good number of funds controlling strategies applied in the City Council. Preparing some handouts that inform and educate the people on how to pay their taxes, on time budget, action plan; proper monitoring and supervision, capacity building for staff, the use of EPCOR system and internal audit unit, thorough audit (both internal and external) and use of control ledgers and vote books were among the few fund collecting strategies. However, there are number of challenges that hindered the effectiveness of the fund controlling strategies. These challenges include insufficient budget, few staff, politics, poor education to many tax payers, insufficient data, lack of facilities, lack of enough sources of revenues, uncommitted revenue collectors, late release of funds, own sources, and poor monitoring of collection centers/routes.. The measures taken to overcome the challenges include establishing audit committee, constructing optic fiber network, disciplining staff who violate by-laws, and strengthening the pre-audit unit by enacting proper regulations in all transactions., Besides, the management conducts several meetings on issues related to revenues and how to overcome the challenges through capacity building to the appropriate staff to ensure internal control.. The research recommends that the government ought to cogitate establishing the strong audit committee which would be able to monitor the trends of financial practices in institutions. Despite, the number of the strategies used by City Council and despite the measures that have been put in place he suggests that more collaborative efforts should be done, one including prioritization on the development and sustainability of the financial sector.
A Quantitative Analysis of the Health, Education and Security Perspectives of Election-Related Violence in Nigeria
Authors: Adigwe Obi Peter , Ajoku Gamaliel
Published: January 2023

Election Related Violence (ERV) constitutes one of the major challenges facing democracies around the world and is mostly common among developing countries with young democracies, these countries are often left with debilitating effects from ERV. While there are many dimensions of ERV, this quantitative study explores the health, education and security perspectives of ERV. A total of 500 questionnaires were administered and 287 questionnaires were received, female participants constituted the minority (32%) while participants within the age bracket of 31-40 made up over a third (38%) of the respondents, furthermore, majority (38%) of the respondents possessed a Bachelor’s degree while a strong majority of the respondents (76%) were senior civil servants between the grade levels of seven to fourteen. Over a third (40%) of the respondents agreed that various types of trauma were the most common health challenges of those who experienced ERV. Another majority (60%) of the respondents believe that the absence of viable political education among the masses was largely responsible for ERV. Over a third (40%) of the respondents opined that the security lapses from security agents was one of the key factors responsible for ERV. The results drawn from the study indicated that ERV in Nigeria may have been amplified by poor voter education among the masses and shortfalls in the provision of adequate security structure employed for the purpose of the peaceful conduct of elections, the study also showed that there was a dearth of adequate health policies that would have helped address the attendant health related aftereffects of ERV. This study provides insights on the health, education and security perspectives of ERV. This could help in creating a deeper understanding of the ERV phenomenon as well as the development of strategies and policies that could lead to the effective control of ERV in areas where it is prevalent.
Characteristics of Customers of Islamic Financial Institutions in the village of Sukopuro, Jabung District, Malang Regency
Authors: First Fita Setiati , Mulyono Imam , Jaswadi Jaswadi
Published: January 2023

Islamic Financial Institutions as institutions that were born with the aim of reaching the lower classes in the form of small people's economic institutions in an effort to develop productive businesses and investments in increasing the economic activities of small entrepreneurs based on sharia principles in the form of cooperatives. It is this institution that is rife in Sukopuro village and interacts with the farming community there in providing financing as a form of its operations. The interaction that was formed between the Islamic financial institution and the people of the village of Sukopuro led to the formation of a public perception of the operation of the Islamic financial institution. This perception that has been formed encourages a responsiveness and follow-up that can occur in society. This study aims to identify the characteristics of Islamic Financial Institution (LKS) customers that influence public perceptions of the level of trust and satisfaction of the people of Sukopuro village, Jabung sub-district towards Islamic Financial Institutions (LKS). This research uses quantitative research methods with community research locations in the village of Sukopuro, Malang Regency. Researchers took data with a questionnaire spread technique. The results of this study indicate that the characteristics of customers can be grouped into several criteria, namely gender, age, education, occupation, and income which then form a model of LKS customer behavior in the form of satisfaction and trust from the perceptions that have been formed.The abstract should summarize the content of the paper. Try to keep the abstract below 200 words. Do not make references nor display equations in the abstract. The journal will be printed from the same-sized copy prepared by you. Your manuscript should be printed on A4 paper (21.0 cm x 29.7 cm). It is imperative that the margins and style described below be adhered to carefully. This will enable us to keep uniformity in the final printed copies of the Journal. Please keep in mind that the manuscript you prepare will be photographed and printed as it is received. Readability of copy is of paramount importance.
Tax Payers’ Perceived Challenges on Tax Laws Compliance in Tanzania: A survey of few selected startup entities in Arusha
Authors: Mahenge Bonitha Benito
Published: January 2023

The study aimed to determine tax payers’ perceived challenges on tax laws compliance in Tanzania; with specific reference to few selected startup entities in Arusha. A cross sectional survey design with quantitative approach on data collection and analysis was employed to determine the nature and relationships of the ascribed tax challenges and tax laws compliance link in Tanzania. The data collected using research schedules were descriptively and inferentially analyzed using SPSS software. Ordinal linear regression model was considered a good study test statistic. The results shown that, the rising tax burden, complexity of tax laws, limited knowledge on tax laws, weak tax systems, and tax evasions are significant negative predictors of tax laws compliance in Tanzania. The negative significant values of the assessed tax compliance challenges indicated that, the continued enforcement of the said tax laws will drive away tax payers than rousing their voluntary tax compliance; as the current tax laws are not friendly enough to attract tax payers’ forceless compliance. The findings are in line with the theory of regulatory compliance (TRC) that, stresses the selection of right laws with predictive results when complied with; rather than having a multitude of the same with no positive outcomes
Assessment of the Performance of Saving and Credit Cooperatives: The Case of Hawelti Sub-city, Mekelle, in Northern Ethiopia
Authors: Gebrehiwet Yemane Gebremeskel
Published: January 2023

The main objective of the study was to assess the performance of Saving and Credit Cooperatives (SACCOs) in Hawelti Sub-city. Various methodologies were used to conduct this research. A random sampling technique was used to take 214 respondents from the sample population. Both questionnaire and interview instruments were used to collect reliable data. The primary data was gathered from members of a sample SACCOs via a questionnaire. The mixed quantitative and qualitative research approaches were employed. The secondary data was used and collected from the SACCOs' audit records. Data were analyzed using SPSS version 25 and Microsoft Excel and results were analyzed using descriptive statistics to generate tables, frequency, percentages, and graphs. To analyze the financial performance of SACCOs the PEARLS model was employed. The study results exhibited that the services' delivery on diversified products of saving, and loans were decent and through the provision of loans, members got a significant change in their living standards. SACCO's membership was raised, but not to the standard, and the promotion was determined to be inefficient and ineffective. The governance perspective of SACCO was found that members have trust, clarity, transparency, and discuss freely in their general assembly meetings. Regarding the financial performance, the saving deposit and total assets of SACCOs achieved tremendous growth. However, the net loan portfolio was found to be below the standard and has come across serious liquidity problems. The key challenges hampering the SACCOs are lack of governance, weak financial monitoring system, lack of financial regulation and proper financial records, poor saving culture, lack of hiring professional manpower, and the absence of training and education. The possible recommendations are creating awareness among members regarding their rights, and by-laws, hiring the required professionals, training based on need and gap assessment, and developing and introducing financial regulatory and monitory systems.
Border Communities, Ungoverned Spaces and Nigeria’s National Security
Authors: Nnadi Dera , Okoye Chinedu
Published: January 2023

The effectiveness of a country's national security is determined to a large extent by the level of protection at its borders, as well as its capacity to enforce border security for its own territorial wellbeing, sovereign integrity, internal socio-economic progress and development. Both border protection and security cannot be defined without factoring in border communities which remain strategic factors influencing the potency or not of the former. In its hypothesis, this paper posits that border communities are ungoverned spaces which impact national security, and there-in lies the crux of the paper's objectives. Adopting an array of relevant secondary data, the theory of border communities as largely ungoverned spaces impacting Nigeria's national security is conceptualised and reviewed, and an analysis conducted. Based on these clarifications, reviews and subsequent analysis, recommendations addressing the core issue of lack of governance, state authority and development are proffered as viable options in addressing the plight of these fringe communities’ vis a vis the enormous threat or risk they pose the nation's national security.
Development of Pendidikan Pancasila dan Kewarganegaraan Module as Curriculum Combination (K-13 and Merdeka) in islamic primary school
Authors: Tuti Marlina  , Ziyadatul Khoiriyah
Published: January 2023

This research aims to produce a product development. The module developed is a combination curriculume module (K-13 and merdeka) because it is an accordance with a orientation of the two curricula and provisions set. The methode applied in this research is research and development (RnD) besed on the Rowntree model. The result of this research are the development of teaching modules. The teaching module developed is in the form of printed modules for pendidikan Pancasila dan kewarganegaraan subjects in class 1 MI. The development process goes through three stages of the Rowntree model, namely: 1) the planning stage (planning) the researhers studies and analyzes starting from the perspective of the basic curriculum and teaching module and analyzing the need of teaching modules from the two curricula provided by kemenag; 2) at the writing preparation stage, the developer combines and develops modules from the two curricula (merdeka and k-13); 3) at the writingband rewriting implementation stage, the developer combines the two modules by implementing, adjusting, compiling and presenting them in a draft from that has been determined by the developer and includes evaluation materialThis research aims to produce a product development. The module developed is a combination curriculume module (K-13 and merdeka) because it is an accordance with a orientation of the two curricula and provisions set. The methode applied in this research is research and development (RnD) besed on the Rowntree model. The result of this research are the development of teaching modules. The teaching module developed is in the form of printed modules for pendidikan Pancasila dan kewarganegaraan subjects in class 1 MI. The development process goes through three stages of the Rowntree model, namely: 1) the planning stage (planning) the researhers studies and analyzes starting from the perspective of the basic curriculum and teaching module and analyzing the need of teaching modules from the two curricula provided by kemenag; 2) at the writing preparation stage, the developer combines and develops modules from the two curricula (merdeka and k-13); 3) at the writingband rewriting implementation stage, the developer combines the two modules by implementing, adjusting, compiling and presenting them in a draft from that has been determined by the developer and includes evaluation material
Understanding the Trend of Digital Da'wah Among Muslim Housewives in Indonesia
Authors: Aslan Aslan , Shiong Pong Kok
Published: January 2023

This paper describes the trend of digital da'wah among Muslim homemakers in Indonesia. The author observes that the trend of da'wah electronically, especially on social media, is getting more grounded among homemakers. So to convince our observation, the author finally searches various literary sources, especially scientific publications in broadcasting Islamic da'wah among Muslim households through various social media platforms. The data will not mean much without going through an in-depth study process that involves various methods such as data coding and in-depth interpretation of critical data and evaluation. The authors can conclude that the findings are capable and relevant to answer this research problem with high quality and accountability. After discussing the findings, the authors finally understand that the digital trend of Islamic da'wah among Muslim homemakers in Indonesia has progressed through social media and online video media. It is hoped that this finding will become new insights and support similar studies in the future.
Fazlur Rahman Perspective On The Science Concept
Authors: Turhamun
Published: January 2023

Islam requires every male and female Muslim to learn knowledge from birth to death. This is because, with science, Muslims can maintain their mandate as a caliph well. Without science, then the world will quickly break down, and man may not know how to return to his Rabb. The consequence is that acquiring knowledge must be based on a love of God and merely as a form of glorifying the greatness of His name. Fazlur Rahman, a modern scholar, finally succeeded in formulating the building of Modern Islamic Science without any scientific dichotomy. Therefore, exploring the concept of science in the point of view of fazlur rahman will greatly help the development of science itself, especially in today's modern context. The literature approach is the right choice to get the targets to be achieved related because it can accumulate information from various articles that can become a basis for information as well as material for analysis. The results showed that for Fazlur Rahman, science is knowledge obtained through learning, and the way to get it is by observation and experimentation involving the roles of the senses, reason, and heart. Then the source of knowledge for Fazlur Rahman comes from Allah Almighty with the intercession of the Qur'an, Hadith, and recorded history. The function of science is to enforce a just social system and provide solutions to the growing problems of the people.
CHILDREN’S MILIEU AND MODERN SCHOOLING: UNDERSTANDING THE LINKAGE
Authors: Dalal Jyoti , Das Ruchira
Published: January 2023

The present paper delves on the relationship that children’s milieu shares with modern schooling. Understood through the terms like out-of-school culture or community, milieu stands for children’s lives that are lived outside the educational spaces and are generally seen as abominable. The paper examines this prevalent negative sentiment that schools have towards the milieu from where children come. Instead of finding the reasons within the school, the paper advocates a philosophical and sociological lens to understand this sentiment. The work attempts to reflect those educational experiences of children should not be bereft of children’s background, as education and life are connected in ways that runs parallel to the continuity between the school and the community. It is this school-community linkage that gets articulated in the school-milieu relationship. One experiences a tension when children’s milieu or them out of school life enters in the classrooms. Hence it is important to address the nature of this tension and understand it through the lens of political economy. In the first part of the paper, the tension of milieu with schooling is traced through the lens of modernity. The second part of the paper presents the informed position that NCF 2005 has adopted towards this milieu-school relationship.
Précarité de la trace
Authors: Kahn Laurence
Published: January 2023

De l’enthousiasme soulevé par les grandes découvertes archéologiques de son siècle jusqu’à l’épreuve constituée par l’invasion de la barbarie, la trace mnésique demeure une pierre angulaire du bâti psychanalytique. Marquage invisible qui ne se fait connaître qu’à travers ses réactualisations au présent du transfert dans la cure ou par son pouvoir d’engendrer les répétitions meurtrières dans l’histoire, elle est régulièrement l’objet de virulentes critiques dans les procès en métaphysique de la psychanalyse, alors que dans le même temps la notion interroge sans répit le statut de l’événement matériel, la pertinence de la diachronie et la cohérence d’arrangements interprétatifs secondarisés. Comment concevoir sans elle le retour du même sous l’aspect d’une forme absolument autre  ? Comment se passer de l’économie de la décharge, elle-même directement articulée à la conception énergétique de l’empreinte mnésique de la satisfaction ? Comment travailler sans les preuves de sa matérialité sans pour autant succomber au relativisme ?
Impressions du souvenir
Authors: Lévy Jean-Michel
Published: January 2023

Le souvenir est toujours altéré, déformé, remanié, toujours plus ou moins souvenir de couverture. Il est porteur de l’infantile au présent dissimulé dans un détail, une trace. Pour se remémorer pleinement dans la cure ce passé-présent, toutes les impressions du souvenir entrent en jeu, notamment celles qui restituent la dimension purement sensorielle de la trace.
Si toi aussi tu m’oublies
Authors: Laurent Françoise
Published: January 2023

Quelle trace chacun laisse-t‑il dans la mémoire de l’autre ? À cette question Christian Boltanski a consacré son œuvre. Pour le psychanalyste, les traces mnésiques constituent à la fois le matériau de la vie psychique consciente, et l’outil de ses remaniements, auxquels procèdent le travail du deuil, et le travail de la cure. Celle-ci enrôle de plus la mémoire de l’analyste, qui tel un archéologue relève les traces laissées par l’inconscient de l’analysant dans la texture des séances pour ériger sa construction contre la puissance refoulante de l’oubli.
Quai d’Orsay et Foreign Office : des freins possibles à la politique étrangère des exécutifs français et britannique
Authors: Keiger John , Keiger John
Published: January 2023

Même en démocratie libérale les ministères des Affaires étrangères peuvent être des freins pour l’exécutif. Par leur organisation et leurs agents, ces administrations, censées servir et faciliter la politique étrangère de l’exécutif dont l’autorité émane du peuple, peuvent en réalité la brider. Cet article illustre ce phénomène à travers deux exemples. Dans le premier, des fonctionnaires du Quai d’Orsay cherchent, dans les années 1920, à limiter la stratégie du ministre Aristide Briand pour bâtir une Europe unie. Dans le second, l’exécutif britannique assure l’exécution de sa politique étrangère contre les obstacles potentiellement dressés par le Foreign Office en créant, à partir de 2016, un ministère parallèle chargé de faire sortir le Royaume-Uni de l’Union européenne.
La Fabrique scolaire bruxelloise, urbanisme de proximité pour les quartiers populaires
Authors: Grulois Geoffrey , Moritz Benoit , Carlier Louise , Leloutre Géry
Published: January 2023

Si la création de la Région de Bruxelles-Capitale en 1989 donne à ce territoire, formé de 19 communes, les compétences en matière d’urbanisme et d’aménagement, parallèlement, le fédéralisme belge institue l’enseignement comme une compétence d’institutions publiques dédiées : les Communautés (flamande, française, germanophone). Il en résulte, de fait, une disjonction entre la planification urbaine de la Région bruxelloise et l’aménagement des équipements scolaires, qui va perdurer pendant plus de trente ans.Aujourd’hui, la création du dispositif de Contrat École semble ouvrir la voie à une réconciliation entre politique urbaine et infrastructure scolaire en Région de Bruxelles-Capitale. Mais cet outil constitue-t-il réellement une nouveauté dans le paysage des politiques d’aménagement à Bruxelles ? Suivant quels principes et modèles urbanistiques les équipements scolaires bruxellois sont-ils développés dans les quartiers populaires avant la régionalisation de 1989 ?Cet article retrace l’histoire des relations entre urbanisme de proximité et infrastructures scolaires à Bruxelles. Il met en avant la spécificité bruxelloise d’une fabrique incrémentale des équipements scolaires dans les quartiers populaires, nourrie par la diversité des modèles urbanistiques et des modes d’articulation entre enjeux sociaux et territoriaux.
Schools and New Learning Spaces in Milan. An Educational Experience
Authors: Carvalho António , Ruszczewski Szymon , Piscioli Filippo
Published: January 2023

The article reflects on recent models for pedagogy and their impact on educational space, from an architectural design point of view. It starts by framing the present-day situation of the existing schools in Milan, built under legal requirements from the 1970s, resulting today in a great number of obsolete educational facilities.Recent programs and educational policies, both at national and local levels, are presented to frame the new programme “Inventing Schools,” a collaborative partnership between the Municipality and the Politecnico di Milano. The goal is to explore and apply these pedagogical models to the design of new educational facilities in Milan, thereby intended to replace or refurbish the (now) problematic old schools.Dealing with second year students of the Bachelor Programme in Architecture, the primary school at Via Massaua was selected for their project. The student design proposals are approached by exploring the link between the school and the public space, the school and the neighbourhood, and the school and the street. The students considered different pedagogical models translated into spaces, confronting them with theoretical models and reference case studies, ultimately contributing to the discussion surrounding the school of the future.The project experiences explore the possible forms and organisation of spaces, so that the school becomes a centre open to the inhabitants of the district, and a space for learning about society and the city. This requires a clear articulation between safety solutions designed to protect the very young pupils, while providing coherent and autonomous access to adults and other users from the community, so as to share the cultural and sporting facilities of the school. This avoids double investments from the municipality and, of paramount importance, strengthens the sense of sharing and belonging to a social community.
From Social Infrastructure to Civic Center. The School as Laboratory of Collaborative Governance Models
Authors: Ciaffi Daniela , Saporito Emanuela , Vassallo Ianira
Published: January 2023

In the second half of the last century, after World War II, the Italian government defined an important period of public policies and projects to build a national welfare system in order to bridge the social and cultural gaps of a country with many different territorial situations. Half a century later, the complexification of the social and economic organization, which has transformed mass society into a plural society, has brought with it a multiplication and fragmentation of spatial and social needs for which the universal welfare system appears ineffective. The role of the public administration and its relationship to communities and the third sector have changed: increasingly often, alliances are defined to build projects that are closer to different social and cultural demands. This paper will focus on processes in which public service is enriched and regenerated by the care of reference communities: we seem to recognize the premises for a new way of administering public services, in which the public and the private collaborate on an equal level. We will adopt this perspective in observing what happens inside schools, which seems particularly interesting for at least two reasons. First of all, as the symbol of a public welfare service in crisis, it is simultaneously possible to recognize a certain habit of school communities taking part in the redevelopment of this service, through actions to care for the school building and its pertinent spaces. Secondly, the school also plays the role of a territorial actor, coming out of its own enclosures to take over urban space (that is, public gardens, parks, libraries, museums, cycle workshops, etc.) with educational projects at various levels. Turin represents an interesting case study, as a city where both public policies and social practices have integrated themselves, from education to urban regeneration, through institutional actors and local communities.
The secret life of concepts
Authors: Ródenas Ángeles
Published: January 2023

This paper aims to critically examine Redondo’s characterization of normative legal positivism’s theory of legal concepts, as well as to set forth some potential strategies for defending the two other theories of legal concepts that Redondo criticizes: Dworkinian interpretivism and Rossian reductionism.
La vida secreta de los conceptos
Authors: Ródenas Ángeles
Published: January 2023

This paper aims to critically examine Redondo’s characterization of normative legal positivism’s theory of legal concepts, as well as to set forth some potential strategies for defending the two other theories of legal concepts that Redondo criticizes: Dworkinian interpretivism and Rossian reductionism.