bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH IMBALAN PASCA KERJA, BIAYA YANG MASIH HARUS DI BAYAR DAN JUMLAH OMSET TERHADAP BEBAN PAJAK KINI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019)
Authors: Hendrawan Bagus , Luayyi Sri , Rahayu Puji
Published: January 2024

Penelitian ini dilatarbelakangi oleh aset dan kewajiban pajak tangguhan meliputi imbalan pasca kerja, biaya yang masih harus di bayar dan jumlah omzet dapat memberikan informasi tentang pajak yang dibayar masa depan. Tujuan penelitian ini untuk mengetahui pengaruh imbalan  pasca  kerja,  biaya  yang  masih  harus  dibayar,  dan  jumlah omset terhadap  beban  pajak  kini. Teknik penelitian menggunakan kuantitatif. Sampel penelitian adalah BEI sebanyak 64 sampel, teknik purposive. Teknik pengumpulan data laporan keuangan tahunan BEI situs resmi www.idnfinancial.com. Teknik analisis data regresi linear berganda yaitu uji-t dan uji-F. Hasil penelitian disimpulkan bahwa: 1) Tidak ada pengaruh signifikan imbalan pasca kerja terhadap beban pajak kini masa depan. 2) Ada pengaruh signifikan biaya yang masih harus dibayar terhadap beban pajak kini masa depan. 3) Ada pengaruh signifikan jumlah omset terhadap beban pajak kini masa depan. 4) Ada pengaruh signifikan imbalan pasca kerja, biaya yang masih harus di bayar dan jumlah omset terhadap beban pajak kini. Hal ini dapat dibuktikan dari hasil perolehan nilai signifikansi sebesar 0,000 < 0,05 (taraf signifikan α = 5%). Maka dapat disimpulkan bahwa ada pengaruh signifikan imbalan pasca kerja, biaya yang masih harus di bayar dan jumlah omset terhadap beban pajak kini pada perusahaan manufaktur yang terdaftar di Bursa Efek.
ANALISIS PERHITUNGAN PEMBERIAN ZAKAT DAN SUMBANGAN TERHADAP LAPORAN KEUANGAN FISKAL GUNA MEMPERKECIL PPh BADAN DI PT MASTAR SAMUDERA REJEKI
Authors: Malik Muhammad Yahya , Sahara Khasanah , Suaidah Imarotus
Published: January 2024

Abstract

Companies can become taxpayers as well as partners for the government regarding tax collection as a position in tax administration. Activities in tax collection are in the form of depositing and reporting in accordance with the provisions. So there is the term tax planning which is an effort to minimize paying taxes through the addition of zakat and donations so that corporate tax receivables can be designed to be low, but still based on existing tax provisions.

The purpose of this research is to reduce the corporate income tax of PT Mastar Samudera Rejeki, by calculating zakat and donations to reduce gross income in minimizing income tax for PT Mastar Samudera Rejeki. The results of this study explain that the management of PT Mastar Samudera Rejeki's income tax can be said to be not running optimally, with the findings that the company has not been able to manage several sub-finances that are able to reduce gross income, such as donations and zakat.

It is recommended that PT Mastar Samudera Rejeki, which previously did not use zakat and donations to reduce taxable income, consider using these two costs to minimize income tax. Because by using zakat and donations will reduce and minimize corporate income tax. For consideration, if the company wants a smaller amount of income tax burden.

Keywords: zakat, donations, corporate income tax

 

Abstrak

Perusahaan dapat menjadi wajib pajak dan juga sebagai mitra bagi pemerintah terkait pemungutan pajak sebagai kedudukan dalam administrasi perpajakan. Kegiatan dalam pemungutan pajak tersebut berupa penyetoran serta pelaporan sesuai dengan ketentuan. Sehingga terdapat istilah perencanaan pajak yang merupakan upaya untuk meminimalisir dalam membayar pajak melalui penambahan zakat dan sumbangan agar piutang pajak badan dapat dirancang rendah, namun tetap berdasarkan ketentuan perpajakan yang ada.

Penelitian ini bertujuan untuk memperkecil pajak penghasilan badan perusahaan PT Mastar Samudera Rejeki, dengan cara menghitung zakat dan sumbangan untuk mengurangi penghasilan bruto dalam meminimalisir pajak penghasilan bagi PT Mastar Samudera Rejeki. Hasil penelitian ini menjelaskan bahwa pengelolaan pajak penghasilan PT Mastar Samudera Rejeki dapat dikatakan tidak berjalan optimal, dengan adanya temuan bahwa perusahaan belum dapat mengelola beberapa sub keuangan mampu mengurangi penghasilan bruto, seperti adanya sumbangan dan zakat.

Sebaiknya PT Mastar Samudera Rejeki yang sebelumnya tidak menggunakan zakat dan sumbangan untuk mengurangi penghasilan yang dikenai pajak, mempertimbangkan menggunakan kedua biaya tersebut dalam meminimalisir  pajak penghasilan. Karena dengan menggunakan zakat dan sumbangan akan mengurang dan memperkecil pajak penghasilan badan perusahaan. Sebagai bahan pertimbangan, jika perusahaan menginginkan jumlah beban pajak penghasilan yang lebih kecil.

Kata kunci : zakat, sumbangan, pajak penghasilan badan
Analisis Bea Pengalihan Hak atas Tanah dan Bangunan (BPHTB) dan Diskon Penjualan pada Perusahaan Developer guna Menentukan Harga Jual (Studi Kasus pada PT. Agung Saridewi Mandiri)
Authors: Septantri Cornelia Gita , Srikalimah Srikalimah , Selviasari Rike
Published: January 2024

This research aims to analyze the Acquisition of Rights to Land and Buildings Tax (BPHTB) and sales discounts on the determination of selling prices at PT Agung Saridewi Mandiri with its housing project, Kediri Family Residence. BPHTB is one type of tax that must be paid when buying a house, 5% of the purchase price minus the Tax-Free Tax Object Sales Value. PT Agung Saridewi Mandiri has faced several buyers who are constrained by BPHTB costs. The  company needs to make appropriate sales discount calculations, so that it can be a target chosen by buyers and still get the appropriate profit. This research is a quantitative descriptive research. The variables in this research are the BPHTB as the independent variable X1, sales discounts as the independent variable X2, and determination of selling price as the dependent variable Y. The results of this research indicate that the amount of discount given by the company during 2020 to 2021, if the company applies a 15% discount on its products as a whole, is Rp 2.070.750.000. This makes the price of the company's product Rp 11.734.250.000, and the selling price of the company's product, taking into account discounts and BPHTB, is Rp 12.284.962.500.
Analisis ANALISIS QUALITY CONTROL DAN RESIKO KERUSAKAN TERHADAP BIAYA KUALITAS PADA PT. SUKSES MITRA SEJAHTERA
Authors: Sari Desy Nopita , Yani Ahmad , Isnaniati Siti
Published: January 2024

Absrtrak

 

Quality control merupakan suatu pendekatan yang dilakukan oleh perusahaan untuk mencegah terjadinya kesalahan-kesalahan dalam proses produksi dan menekan resiko kerusakan produk pada proses berikutnya, sehingga dapat menekan biaya kualitas yang dikeluarkan oleh perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh quality control dan faktor-faktor yang menyebabkan terjadinya resiko kerusakan produk terhadap biaya kualitas yang dikeluarkan oleh perusahaan.

Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yang bertujuan untuk menganalisis pengaruh quality control dan faktor-faktor yang menyebabkan terjadinya resiko kerusakan produk terhadap biaya kualitas yang dikeluarkan oleh perusahaan. Teknik pengumpulan data dalam penelitian ini dilakukan dengan cara dokumentasi dan wawancara mengenai data keuangan perusahaan.

Hasil penelitian ini menemukan bahwa produk rusak terjadi karena faktor manusia, peralatan/mesin, metode, dan lingkungan perusahaan. Jenis kerusakan pada produk mencakup kerusakan hotpress, pressmark hotpress, termakan sander, sompel sudut, kerusakan core pendek, core tebal tipis, face/back patah, dan kerusakan double saw. Biaya kualitas yang dikeluarkan perusahaan terdiri dari biaya pencegahan, biaya penilaian, dan biaya kegagalan internal. Biaya kualitas meningkat dari bulan Juli hingga September dari 78-90% dari standart yang ditetapkan. Produk rusak pada bulan Agustus dan September mengalami penurunan jumlahnya dari 569 menjadi 462 produk rusak.

Kata Kunci: Quality Control, Resiko Kerusakan dan Biaya Kualitas.
ANALISIS BIAYA DIFFERENSIAL UNTUK PENGAMBILAN KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI GUNA MENINGKATKAN LABA PERUSAHAAN
Authors: Rosita Feny , Anggraini Ninik , Attarie Prima Noermaning
Published: January 2024

Penelitian ini bertujuan untuk mengendalikan biaya tidak yang tidak dipakai saat proses produksi, sehingga dengan adanya metode biaya deferensial Milana Konveksi Kediri bisa memilih apakah bahan baku yang akan digunakan dalam proses produksi membeli dari luar atau memilih untuk membuat sendiri. Jenis penelitian yang digunakan dalam penelitian ini jenis penelitian kualitatif dan kuantitatif. Penelitian ini dilakukan di Milana Konveksi Kediri. Sumber data yang digunakan dalam penelitian ini adalah data primer dan teknik pengumpulan data dengan menggunakan wawancara dan dokumentasi. Teknik analisis data dalam penelitian ini menggunakan teknik analisis deskriptif dengan melakukan penghimpunan daftar biaya produksi, melakukan perbandingan biaya pembelian, menghitung laba, dan yang terakhir melakukan interpretasi. Hasil dari penelitian ini yaitu biaya produksi kaos sablon jika membuat sendiri lebih kecil daripada membeli dari luar. Biaya produksi yang dikeluarkan jika membeli dari luar Milana konveksin yaitu Rp. 13.000 per kaos. Hal ini menunjukkan bahwa dengan menyablonkan kaos sendiri, perusahaan mampu menghemat biaya. Dengan begitu perusahaan akan lebih tepat apabila menyablon kaos sendiri.
PENERAPAN METODE COST PLUS PRICING DALAM MENENTUKAN HARGA JUAL UNTUK MEMAKSIMALKAN LABA
Authors: Sari Nur Novita , Agustin Beby Hilda , Anggraini Ninik
Published: January 2024

Metode cost plus pricing, yang merupakan salah satu metode yang digunakan oleh perusahaan, digunakan untuk menentukan harga jual suatu produk berdasarkan biaya produksi ditambah dengan markup yang ditetapkan. Tujuan dari peneilitian ini supaya peusahaan dapat menghasilkan laba yang maksimal.

Penelitian ini adalah penelitian diskriptif kuantitatif, memfokuskan pada perhitungan analisis metode cost plus pricing dalam menentukan harga jual untuk memaksimalkan laba. Data penelitian ini diperoleh secara primer dengan jenis data penelitian berupa kualitatif dan kuantitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Teknik analisis data dilakukan dengan metode deskriptif kuantitatif, yaitu metode yang digunakan untuk memberikan gambaran umum tentang objek yang diteliti berdasarkan data-data berupa angka, dengan cara mengolah dan menganalis untuk diambil kesimpulannya.

Hasil penelitian menunjukan bahwa penjualan dan laba yang dihasilkan dengan pendekatan full costing dengan cost plus pricing lebih baik dari pada metode varibel costing dengan cost plus pricing ataupun dengan metode perhitungan perusahaan. Berdasarkan hasil tersebut diketahui bahwa terdapat selisih laba sebesar Rp.310.394.891 untuk perhitungan full costing. Perusahaan sebaiknya menerapkan metode full costing karena metode Full costing lebih baik dan tepat digunakan dapat memaksimalkan penjualan dan meningkatkan laba perusahaan.
ANALISIS MANAJEMEN KREDIT GUNA MEMINIMALISIR KREDIT BERMASALAH (STUDI KASUS PADA KOPERASI SIMPAN PINJAM CITRA SEJAHTERA TULUNGAGUNG)
Authors: Wijaya Indah Parasari , Athori Agus , Sahara Khasanah
Published: January 2024

Credit management is an important part of the overall management of financial institutions, because the majority of the income of bank and non-bank financial institutions relies on the credit sector. By implementing maximum credit management, the risk of non-performing loans can be minimized so that the income generated will be maximized. The research method used in this study is descriptive research with a quantitative approach. This data analysis analyzes credit management, the percentage of Non-Performing Loans (NPLs) from 2018 to 2020, and how to save non-performing loans at the Citra Sejahtera Tulungagung Savings and Loan Cooperative. The credit management applied has not been effective in minimizing non-performing loans. This is known from the results of the analysis of the calculation of the percentage of Non-Performing Loans (NPL) of the Citra Sejahtera Tulungagung Savings and Loan Cooperative from 2018 to 2020 continues to increase. Based on the results of the NPL calculation analysis, it shows that in 2018 the percentage of NPL was 0.58%, in 2019 it was 0.93%, and in 2020 it was 7.36%. The way to save non-performing loans carried out by the Citra Sejahtera Tulungagung Savings and Loan Cooperative is rescheduling, restructuring, and providing guidance to customers in resolving their credit arrears.
Application of response surface methodology to optimize the ultrasound-assisted flavonoid-rich extraction of fish mint (Houttuynia cordata Thunb.)
Authors:   School of Medicine, Vietnam National University Ho Chi Minh City, Vietnam, Nguyen Hien Minh , Tran Thi Huong ,   School of Medicine, Vietnam National University Ho Chi Minh City, Vietnam, Do Binh Minh ,   School of Medicine, Vietnam National University Ho Chi Minh City, Vietnam, Ha Thi Loan ,   Biotechnology Center of Ho Chi Minh City, Vietnam, Le Tri Minh ,   School of Medicine, Vietnam National University Ho Chi Minh City, Vietnam; Faculty of Pharmacy, University of Medicine and Pharmacy at Ho Chi Minh City, Vietnam
Published: January 2024

Introduction: Fish mint (Houttuynia cordata Thunb.) has been widely used in both traditional and modern medicine for a long time. Its flavonoid component has a variety of pharmacological effects that have been demonstrated in previous studies. In this research, we optimized the ultrasoundassisted extraction (UAE) of flavonoid-rich content from Houttuynia cordata Thunb. using response surface methodology - central composite design (RSM-CCD). Methods: Based on the results of single-factor test , central composite design (CCD) approach-based response surface methodology (RSM) analysis was utilized to evaluate the effects of ethanol concentration, solid-liquid ratio, extraction time, and temperature on the total flavonoid content expressed as rutin equivalents. Flavonoid component from the extract under optimum conditions was then identified by using UPLC-ESI-MS. Results: The optimum conditions for obtaining the maximum TFC (53.6321 +/- 0.9474 mg RE/g) were found at 80% ethanol concentration, 1/60 g/mL solid-liquid ratio for 38 min at 60 oC. Using UPLC-ESI-MS, we determined six major flavonoid compounds in the extract: rutin, hyperin, isoquercitrin, quercitrin, afzelin, and quercetin. Conclusion: From these results, this study showed that UAE is a fast and efficient technique for flavonoids extraction from the fish mint.
Decay of SM-like Higgs boson $h\rightarrow Z \gamma$ in a 3-3-1 model with inverse seesaw neutrino masses
Authors:   An Giang University, VNU - HCM, 18 Ung Van Khiem Street, Long Xuyen, An Giang, Vietnam, Trinh Hong Thi , Nguyen T. Phong ,   Department of Physics, Can Tho University, Can Tho, Vietnam, Hoang N. L. ,   nstitute of Physics, Vietnam Academy of Science and Technology, 18 Hoang Quoc Viet, Cau Giay, Hanoi, Vietnam
Published: January 2024

The decays of the SM-like Higgs boson in the 3-3-1 model with inverse seesaw neutrino masses (331ISS) proposed in T. Phong Nguyen, et al, Phys. Rev. D 97, 0973003 (2018), are discussed. Using well-known general results in L.T. Hue, et al, Eur. Phys. J. C 78, (2018) 885, analytic formulas for one-loop contributions are constructed. We will show that new particles predicted by the model under consideration may give significant effects to the above mentioned decay channel of the SM-like Higgs boson. From numerical investigation, some details and properties of the decay are presented. They may be useful for comparing with the experimental results that could be detected in the future.
An Algorithms for Planning S-Curve Motion Profile Considering Arbitrary Short Path Length
Authors:   Industrial Maintenance Training Center, HCMUT, VNU-HCM, Bui Thanh Luan , Le Truong Giang ,   Nguyen Tat Thanh University, Ho Chi Minh City, Vietnam, Doan Phuc Thinh ,   Nguyen Tat Thanh University, Ho Chi Minh City, Vietnam
Published: January 2024

Motion control is a key technology in controlling machine tools, manipulator robots, and automation machine, etc. In motion controllers, velocity and position are controlled by closed loop feedback to create desired motions. The main target in motion control is fast, accurate, small oscillations, no overshoot in both position and velocity. One of the most popular control method is using S-Curve motion profile. Many papers, and researcher have reported on this method. However, there is not any report on the implement of this method under consideration of arbitrary short path length. It should be noted that the path length is arbitrary in the usual NC programming. This paper proposes an algorithm for planning S-curve motion profile in considering arbitrary short path length.
Application of PlanetScope-based Depth Invariant Index method in Seagrass Mapping: The study in Thi Nai Lagoon, Binh Dinh Province
Authors:   Department of Environmental Management and Informatics, University of Science, Vietnam National University - Ho Chi Minh City, Tran Thi Thanh Dung , Tran Tu Tuan ,   Department of Environmental Management and Informatics, University of Science, Vietnam National University - Ho Chi Minh City
Published: January 2024

The seagrass ecosystem is one of the most critical coastal and marine ecologies. The seagrass meadows can protect the seabed coastal erosion, absorb nutrients from coastal runoff and stabilize sediments, act as bio-filters, and provide a habitat for marine animals. Nevertheless, under the impact of socio-economic growth, seagrass in the Thi Nai lagoon has disappeared and been severely deteriorated. Therefore, mapping seagrass in this area is important in informing ecologists and economists to improve sustainable marine ecosystem management strategies. This study aims to detect seagrass in Thi Nai lagoon, Vietnam, by remote sensing method. PlanetScope (PS) satellite images have high spatial (3m) resolution that is applied to extract seagrass using Lyzenga's Depth Invariance Index technique for water column correction and Maximum Likelihood Classifier (MLC). After that, evaluate the accuracy of the results using field data collected from July 29, 2020, to August 1, 2021. The study results achieved high accuracy in isolating seagrass subjects with an overall accuracy of 85.09% and Cohen's Kappa value of 0.8. There are approximately 180 hectares of seagrass in the study area. Moreover, the results also show that seagrasses are mainly distributed on the sand, muddy sand, and sandy mud along the west shore of Thi Nai lagoon and dunes such as Con Chim, Con Trang, and Con Tau, with depths ranging from 1 to 2.5 meters (90.97 %).
Poder Preditivo dos Aspectos Demográficos e Clinicopatológicos de Pacientes com Melanoma Acral: uma Série de 394 Casos em um Único Centro no Brasil
Authors: Nunes Luiz Fernando , Oliveira Lívia´ Costa , Mendes Gélcio Luiz Quintella , Wainstain Alberto Julius Alves , Thuler Luiz Claudio Santos , Bergmann Anke
Published: January 2024

Introdução: O melanoma acral (MA) está associado à alta mortalidade e à baixa sobrevida, e seu prognóstico é pior em comparação com os outros subtipos de melanoma. Objetivo: Analisar o poder preditivo de aspectos demográficos e clinicopatológicos em pacientes com MA. Método: Estudo retrospectivo com pacientes diagnosticados com MA entre janeiro de 2001 e dezembro de 2015. Foram coletadas características demográficas e clinicopatológicas. O desfecho foi a sobrevida global (SG) em cinco anos. Foram utilizados curvas de Kaplan-Meier, teste de log-rank e análise de regressão de Cox. Resultados: Foram identificados 394 pacientes com MA. A taxa de sobrevida em cinco anos para pacientes com MA foi de 45,6%. Os fatores preditivos da SG incluíram espessura de Breslow [hazard ratio (HR): 1,02, intervalo de confiança (IC) de 95%: 1,01-1,03], ulceração (HR: 4,06, IC 95%: 2,18-7,57) e invasão linfovascular (ILV) (HR: 2,12, IC 95%: 1,12-4,00). Conclusão: Tais achados destacam o prognóstico desfavorável do MA e o poder preditivo da espessura de Breslow, ulceração e ILV.
The Playworld of adults and children: the experience of using the Lindqvist play technology in Russian kindergartens
Authors:   Lomonosov Moscow State University, Veraksa Alexander N. , Glotova Galina A. ,   Lomonosov Moscow State University, Nechaeva Darina M. ,   Lomonosov Moscow State University, Sukhikh Vera L. ,   Lomonosov Moscow State University
Published: January 2024

Introduction. The article describes the experience of using the Playworlds in kindergartens in Moscow. This technology is based on the cultural-historical activity theory of L.S. Vygotsky and consists in the joint interaction of an adult and a child within an imaginary situation based on the text of a literary work. In the Playworld, reality and imagination are closely connected with each other, which allows us to realize the experiences of the characters in a new way, their feelings, which are also found in the real world of children. Playworlds require a great involvement of the teacher, who needs to be not only in the role of moderator of the game, but also to play himself, to involve children. The aim of the study was to organize meetings using the Playworlds in kindergartens in Moscow, using tasks integrated into an imaginary situation for the development of executive functions of preschoolers. Materials and methods. The study involved 60 children from Moscow kindergartens aged 5-6 years, who were divided into experimental (a game using the Playworlds) and control (without the introduction of key technological elements of Playworlds). Before the experiment, the parents of the children filled out a written consent to participate in experiment and videotape. Meetings were held in mini-groups of 10 children by two experimenters two times a week and were recorded on video. Each game meeting lasted about 20 minutes. Then the video recordings were analyzed using the «Play Matrix» and reflective reports of experimenters. Results. The experiment showed that children were actively involved in the game, retained the roles they received. The experimenters also introduced tasks for executive functions (working memory, physical inhibition) into the game activity. In the control group, despite the number of meetings, the children almost did not communicate with each other, the game was chaotic. In the experimental group, the game became a means of communication and development. It took several meetings to unlock the potential of the Playworlds and adapt the children, with each meeting they became more and more immersed in the Game world, the game time increased, its saturation with interaction and communication within the roles. Conclusion. Playworlds have been successfully applied in preschool institutions in Russia. They can allow developing not only the children's play itself, but also through this activity certain aspects of the child's psyche, interaction in a group, including with a teacher
Effects of depression on suicidal ideation of adolescents: indirect effect of gratitude and conditional direct effect of mindfulness
Authors:   Department of Social Welfare, Lee Chang Seek
Published: January 2024

Introduction. In Korea, the number one cause of death among adolescents aged 10 to 19 is suicide (intentional self-harm), which is gradually increasing. This suggests that efforts to identify the causes of suicide and provide educational and counseling interventions to resolve it should continue. This study aims to suggest ways to alleviate the effect of adolescent depression on suicidal thoughts through gratitude and mindfulness. Study participants and methods. The research subjects were 609 intentionally sampled Korean middle and high school students. The survey subjects were 58.9% male, 41.1% female, 49.0% middle school students, and 51.0% high school students. As for residence, 80.7% lived in small and medium-sized cities, followed by 17.2% in rural areas. Data were collected through the survey method and analyzed using SPSS PC+ Win. Ver. 26 and PROCESS macro ver. 4.2. The statistical methods applied to the analysis are frequency analysis, reliability analysis, correlation analysis, and conditional direct effect analysis. Results. First, as a result of correlation analysis, depression showed a negative correlation with mindfulness (r=-.501, p<.01) and gratitude (r=-.403, p<.01) and a positive correlation with suicidal ideation. (r=.666, p<.01). Mindfulness showed a positive correlation with gratitude (r=.423, p<.01) and a negative correlation with suicidal ideation (r=-.318, p<.01). Second, depression had a significant negative effect on gratitude, and gratitude had a significant negative effect on suicidal ideation. The indirect effect of gratitude was significant as there was no zero between the lower and upper bounds of the bootstrap, and it played a mediating role. Third, the conditional direct effect was significant in all three conditions of mindfulness. As mindfulness increased, the positive effect of depression on suicidal ideation decreased, so mindfulness played a buffering role. It was confirmed that the effect of depression on suicidal ideation was reduced by intervening with mindfulness and gratitude in adolescents with high levels of depression. Practical significance. These results can be used as important data for schools and counseling organizations to provide counseling to adolescents with high levels of suicidal thoughts due to depression.
Psychophysiological contributions of Resistance Training (RT) for the treatment of anxiety disorders in young adults
Authors: Silva Wector Castro da , Dendasck Carla Viana , Oliveira Euzébio de
Published: January 2024

Physical exercise can represent one of the very accessible, beneficial, and side-effect-free treatment alternatives for individuals with anxiety disorders. Among the exercise models capable of producing physiological and psychological benefits, Resistance Training (RT) stands out. Thus, the aim of this research was to describe the psychophysiological contributions of Resistance Training (RT) to the treatment of anxiety disorders in young adults. To achieve this, a qualitative literature review was conducted through searches of scientific articles on the topic published in the following databases: National Center of Medicine; (PUBMED/MEDLINE); SCOPUS; Periódicos CAPES; Biblioteca Virtual em Saúde (BVS); Psicologia Brasil (BVS); Scientific Electronic Library Online (SCIELO); and Science Direct, considering studies published in the last 5 years. In this regard, the database search was conducted by combining two or more boolean operators applied as follows: (resistance training; OR acute resistance training; OR chronic resistance training; OR psychophysiological disorders; OR anxiety; OR anxiety disorders; AND young adults with anxiety disorders). As a result, five scientific articles were selected, meeting the inclusion criteria. Analyzing these scientific publications and establishing correlations and common results among them, it is concluded that RT is a highly effective therapeutic intervention in reducing anxiety disorder symptoms. It can be utilized as an alternative therapeutic strategy with notable outcomes for symptom reduction, providing immediate, medium-term, and long-term responses.
QUALITATIVE ASSESSMENT OF DIGITAL ECONOMY IMPLEMENTATION FOR ECONOMIC RECOVERY DURING THE COVID-19 PANDEMIC IN YOGYAKARTA, INDONESIA
Authors: Fridayani Helen Dian , Chiang Li-Chun
Published: January 2024

The digital economy in Yogyakarta, Indonesia assumed a pivotal part in keeping society working during the Coronavirus 2019 (COVID-19) pandemic by empowering remote working, mechanizing measures, and encouraging contactless exchanges. The expanded utilization of digital technologies likewise carried society closer to building up a digital economy. The digital platforms used during COVID-19 can drive recovery and solidify future services. This study analyzes how Yogyakarta’s Micro, Small, and Medium Enterprises (MSMEs) sector faced difficult situations for the economy during the pandemic and how the government implemented the digital economy for MSMEs to recover the economy. This qualitative study uses in-depth online interviews for primary data and supporting books, journals, documents, and regulations to characterize the background. The research findings of this study report on the implementation of a digital economy to improve the economic situation. Specifically, the Yogyakarta government targeted bolstering MSMEs, focusing on online platform application development. Second, MSME owners and customers alike benefit from the platforms. Online, MSME owners can quickly sell their goods and customers may choose and buy goods. Third, Information and Communications Technology (ICT) users for MSMEs increased compared to the previous year and encompassed 70 percent of the total MSMEs. The research contribution can help to solve the problems faced by government, business and society by decreasing economic risk.
STUDY ON KNOWLEDGE AND AWARENESS OF RECYCLING ACTIVITIES IN ULU MUDA, SIK, KEDAH
Authors: Ahmad Shukeri Nasrol Hadi , Ghazali Norzaliza , Abdullah Juwati , Ramlan Mohd Raime , Saad Sazali
Published: January 2024

Recycling is a practice decisive to a better future to avoid pollution that could change the world landscape and affect the lives of futuregenerations. This study was conducted to examine the knowledge and awareness of the Ulu Muda, Sik community on recycling practices. The descriptive study used random probability sampling whereby the sample size of the study was 30 respondents. Questionnaires were used as a medium to measure the level of knowledge and awareness of the community in the study area. In addition, interviews were also conducted to get an accurate picture and information on recycling practices among fishermen, traders and the local community. The findings of the study found that the respondents strongly agreed with the recycling activities carried out to preserve their environment although they have a moderate level of knowledge and awareness regarding recycling practices. In addition, an eco-friendly lifestyle is not yet a culture despite the environment is an important resource in ensuring the well-being of life. In this regard, its care and conservation should be on the agenda and practice of both urban and rural residents. Comprehensive involvement from all parties will provide an opportunity for them to practice, appreciate and cultivate environmentally friendly and recycling features in the school environment, home, local community, community and finally at the Malaysian national level. In conclusion, in order to raise awareness of recycling practices in the community, education and information need to be increased to the community.
Connecting tourism, economic growth and quality of life
Authors: Jelušić Adriana , Mikulić Karmen
Published: January 2024

The paper attempts to theoretically define and empirically evaluate the relationship between quality of life, tourism and economic growth. The main objective is to determine what influences quality of life of the local population in inbound tourism markets in the context of sustainable tourism and economic development. The empirical investigation was conducted using descriptive statistics, cross-sectional analysis and multivariate regression analysis for a sample of the Republic of Croatia in the period between 2004 and 2019. Multiple regression analysis was conducted to answer the following research questions: Does higher competitiveness and economic growth, in addition to higher tourism consumption have a positive effect on the quality of life of the resident population? How do macroeconomic variables expressing economic growth, competitiveness and tourism affect the quality of life of the resident population? The basic hypothesis is that economies that are more competitive and achieve better results in terms of economic growth and achieve higher tourism consumption have a higher quality of life, which is one of the objectives of sustainable development. The quality of life of the resident population in inbound markets increases under the influence of increasing tourism consumption and the generation of higher tourism revenues, which are multiplicatively transmitted to the overall economy. A higher level of investment and, consequently, a higher tourist offer, at this level of tourism development, also has a positive impact on the growth of the human development index, which is used as an indicator of the quality of life of residents. Reaching a higher GDP per capita has a positive effect on the quality of life of the local population. The conclusions of the research and the results of the model can be used to implement a strategy for sustainable tourism development and the economy, as well as a targeted and more efficient tourism policy to increase revenues and reduce costs while increasing the overall satisfaction of all stakeholders in the tourism market. The paper represents a contribution to research on the relationship between quality of life, tourism and economic growth in inbound tourism economies.
A review of helicopter money
Authors: Novinc Filip
Published: January 2024

Over the years before the 2020 pandemic crisis, monetary financing and helicopter money were becoming increasingly popular. Since helicopter money is a radical and controversial instrument of economic policy, many economists still dismiss it, while others argue it might be useful particularly in deflationary economies facing aggregate demand shortage. This paper aims to provide an extensive review of recent literature on helicopter money and to the best of our knowledge delivering the most comperhensive review of studies involving its effectiveness. Other goals include a discussion of its advantages and limitations and potential problems among solutions that are linked to this tool. There is certain evidence such a policy can act countercyclically under given conditions without notable side effects. No convincing proof was found helicopter money would ultimately lead to uncontrollable inflation. Potential problems that come before, during, and after helicopter money implementation have attainable solutions. Policymakers have technical knowledge for its implementation. What is missing is a broader consensus and political willingness to implement the measure and find a set of rules and responsibilities that prevent its abuse. More academic and business discussion is needed to shed light on both positive and negative consequences that might arise while answering the question of whether it is time to take a different path in economic policy since helicopter money involves more cooperation between monetary and fiscal authorities and requires particular institutional changes.
Meta-analysis reveals that the effects of precipitation change on soil and litter fauna in forests depends on body size
Authors: Martin Philip , Fisher Leonora , Pérez-Izquierdo Leticia , Biryol Charlotte , Guenet Bertrand , Luyssaert Sebastiaan , Manzoni Stefano , Menival Claire , Santonja Mathieu , Spake Rebecca , Axmacher Jan , Curiel Yuste Jorge
Published: January 2024

Anthropogenic climate change is altering precipitation regimes at a global scale. While precipitation changes have been linked to changes in the abundance and diversity of soil and litter invertebrate fauna in forests, general trends have remained elusive due to mixed results from primary studies. We used a meta-analysis based on 352 comparisons from 30 primary studies to address associated knowledge gaps, (i) quantifying impacts of precipitation change on forest soil and litter fauna abundance and diversity, (ii) exploring reasons for variation in impacts, and (iii) examining biases affecting the realism and accuracy of experimental studies. Precipitation reductions led to large decreases in soil and litter fauna abundance, with the opposite trend observed for precipitation increases, while diversity impacts were smaller. A statistical model containing an interaction between body size and the magnitude of precipitation change showed that mesofauna (e.g. mites, collembola) responded most to changes in precipitation. Changes in taxonomic richness were related solely to the magnitude of precipitation change. Our results suggest that body size is related to the ability of a taxon to survive under drought conditions, or to benefit from high precipitation. We also found that most experiments manipulated precipitation in a way that aligns better with predicted extreme climatic events than with predicted average annual changes in precipitation and that the experimental plots used in experiments were likely too small to accurately capture changes for mobile taxa. The relationship between body size and response to precipitation found here has far-reaching implications for our ability to predict future responses of soil biodiversity to and will help to produce more realistic mechanistic soil models which aim to simulate the responses of soils to global change.
Amazônia não foi esquecida no Modernismo; criou-se um lugar para ela, diz historiador
Authors: Péchy Amanda
Published: January 2024

Aldrin Figueiredo, antropólogo e professor de História da UFPA, argumenta que elite paulista usou a Semana de 22 para disputas geopolíticas. A Amazônia está em todo lugar no Modernismo brasileiro. Está no “Macunaíma” de Mário de Andrade, no “Cobra Norato” de Raul Bopp, no Manifesto da Poesia Pau-Brasil de Oswald de Andrade, assim como no Manifesto Antropofágico junto a Tarsila do Amaral. No aniversário de 100 anos da Semana de Arte Moderna, o debate não é sobre o esquecimento da Amazônia no movimento artístico, mas sim o apagamento do modernismo feito na Amazônia, por amazônidas – e também que mito foi esse que foi representado pelos estrangeiros sulistas e sudestinos dentro de seu próprio país.
História de reviravoltas: como surgiu um Modernismo na Amazônia
Authors: Moraes Vanessa
Published: January 2024

Trajetória do modernismo no norte do Brasil passou por artistas em busca de inovação, no desejo de retomar o passado, trilhar o futuro e valorizar a Amazônia No início do século XX, o norte do Brasil era um polo de desenvolvimento econômico, cultural e social. A Amazônia brasileira adentrou os anos 1900 na era da borracha, e o ciclo promovido pela valorização do látex atraiu imigrantes e trabalhadores de diferentes lugares do Brasil e de outros países, como a França.
Por baixo das pedras que o tempo virou
Authors: Colón Marcos , Péchy Amanda
Published: January 2024

Mário de Andrade (1893-1945), um dos pais do Modernismo, também é considerado um dos principais intérpretes do Brasil. Na tentativa de contribuir à busca modernista pela ainda inaudita “identidade nacional”, o poeta jogou os holofotes sobre a Amazônia no início do século XX, com obras não-ficcionais, como o diário de viagem O Turista Aprendiz (1976), e ficcionais, como Macunaíma (1928). Para Mário, um paulista, suas expedições à região contribuíram para estudar as culturas brasileiras como um todo.
Guillaume Houppelande’s Small Treatise on the Immortality of the Soul
Authors: Matula Jozef
Published: January 2024

This article focuses on the treatise De immortalitate animae (Paris, 1491) written by Guillaume Houppelande, one of the most famous members of the Faculty of Theology of the University of Paris in the fifteenth century. Houppelande’s treatise, which refers to ancient, patristic, and medieval sources, contains several arguments on the immortality of the soul. Special attention is first given to Houppelande’s attitude towards those philosophical and theological theories that supported his own arguments before focus is turned towards an analysis of Houppelande’s relationship to medieval philosophy.
Savonarola’s Middlemen: The Buonomini di San Martino in the Florentine Religious Revival of the 1490s
Authors: Walsh Martin
Published: January 2024

In his program for reforming Florence Dominican friar Girolamo Savonarola not only staged his famous “Bonfires of the Vanities,” but also directed his congregations to increase their alms giving, specifically for the “shamefaced poor,” respectable families in need but ashamed to beg. Not allowed by his order to administer such funds directly, Savonarola instructed that they be deposited with the Buonomini di San Martino, a confraternity specifically devoted to relieving the “shamefaced poor.” With these responsible middlemen in place, Savonarola would thus avoid any charges of financial impropriety. The alms collectors during Carnival seasons 1496 to 1498 were Savonarola’s fanciulli, youths reformed of their Carnival hijinks. The ceremonial depositing of alms at the oratory in Piazza San Martino would achieve a secondary goal for Savonarola, the sanctification of a profane performance space, the piazza being a prime venue for “bench singers” and other popular entertainers.
From King Lear to King James: The Problem of Ocularcentrism in Early Modern England
Authors: Khorsandi Javad , Hadaegh Bahee
Published: January 2024

The present article explores how William Shakespeare’s King Lear thoughtfully challenges the primacy of sight among the senses, with implications for our understanding of the play’s relationship both to its immediate political context and to the history of ocularcentrism in early modern England. Adopting a new historicist approach, this article claims that writing King Lear in the midst of heated debates on the Anglo-Scottish Union was both a reaction to any possible ocularcentric behaviour by King James and a part of active criticism against the ocularcentrism of the period. Regardless of his personal opinion on James’s plan for the Union, Shakespeare was worried that the king would act according to his ocularcentric understanding of the two countries under his rule. Therefore, King Lear can be read as an advance warning to King James, who needs to be wary of superficial, sight-centred behaviours so as not to suffer the same fate as Lear.
Phytochemical and mineral profiling of anti-fertilizer plants used by pygmy women in the town of Mbandaka in the Democratic Republic of the Congo: Case of Ipomoea involucrata P.Beauv. and Piptadeniastrum africanum (Hook.f.) Brenan
Authors: Ruth Katunda  , Jean Jacques Amogu  , Nzundu Jean Paul , Florent Mukeba  , Didier Dianzuangani  , Paulin Mutwale  , Odette Kabena  , Félicien Lukoki
Published: January 2024

This study was carried out to determine the phytochemical and mineral composition of Piptadeniastrum africanum (Hook.f.) Brenan and Ipomoea involucrata P. Beauv., two plants presumed anti-fertilizers, were cited during an ethnobotanical survey carried out in 2018 among indigenous women in Mbandaka and the surrounding area. Micrography was carried out, followed by determination of mineral composition by ICP-AES and SAA, and the TLC for a highlight of the various phytochemical compounds making up these two plants. The study determined the relative structure of the multiple cells and tissues making up these plant drugs, including numerous raphids characteristic of Ipomoea involucrata and calcium oxalate crystals characteristic of Piptadeniastrum africanum. Among the chemical compounds, those directly linked to female anti-fertility have been highlighted. These include flavonoids, tannins, phenolic compounds, and terpenoids. Elemental analysis revealed mineral salts and trace elements directly influencing reproduction, such as iron, zinc, calcium, sodium, and arsenic. Even if these data make it possible to justify the activity of these two plants in reproductive health, it is, however, necessary for an in-depth study on the in vitro evaluation to determine the clear anti-fertilizing activity of these plants used, raw, by indigenous women.
Int. J. Agril. Res. Innov. Tech. 13(2): 64-69, Dec 2023
Economics of maize cultivation at selected intensive areas of Bangladesh
Authors: Hajong Pradip , Mondal Shimul , Islam Md Ariful , Ghosh Anup
Published: January 2024

The study was undertaken to assess the input used pattern and profitability of maize in selected intensive maize-growing areas of Bangladesh from February to July 2019. The present study was conducted in four districts viz. Chuadanga, Jhenaidah, Meherpur and Kushtia were located at AEZ-11, an intensive maize-growing area. In this study, 160 farmers were selected, of which 40 from each district were randomly selected for data collection. The average farm size was 0.64 ha, whereas the maize cultivated area was 0.34 ha. It was observed that maize was cultivated from November to December in the study area. The average per hectare seed required was 20 kg ha-1 and the fertilizer requirement was 1532 kg ha-1. The average labor required was 275 man-days in a season due to less use of technology. Total production cost was Tk. 162047 ha-1, in which variable cost was Tk. 101066 ha-1 (62%) and the fixed cost was Tk. 60980 ha-1 (38%). The price of the main maize grain at Farmgate was Tk. 18 kg-1. The gross margin was Tk.1 91962 ha-1 and the net margin was Tk. 40515 ha-1 average. The benefit-cost ratio on a cash-cost basis was 1.90 and on a total-cost basis was 1.18, meaning maize cultivation was profitable. Land preparation, seed, organic manure, TSP, Urea, MoP, DAP, Gypsum, Zinc and Boron had a positive influence on maize production. The high price of fertilizer and seed was the main problem farmers faced and due to high demand, there were no marketing problems. Though it had some problems, maize cultivation overall was a profitable crop.
Int. J. Agril. Res. Innov. Tech. 13(2): 70-78, Dec 2023
Staging Investigations in Early-Stage Breast Cancer Patients: Are Clinically Significant and Rational?
Authors: Alam Shahida , Sayed Mollah Md Abu , Rahman Md Ashiqur , Rahman Khadija
Published: January 2024

Introduction: Multiple studies have demonstrated that the yield of imaging for distant metastatic disease is low in patients with early-stage breast cancer without signs and symptoms of metastatic disease. So, a study was carried out to assess the clinical significance and usefulness of staging investigations in newly diagnosed early-stage breast cancer patients.
Materials and method: A retrospective review of medical records of 171 patients with early-stage (stage I & II) breast cancer referred to the Tumor Board & Radiation Oncology department of NICRH and one private hospital after having surgery & adjuvant chemotherapy during the two-year period (January 2019-December 2020), were performed. The staging investigations the patients underwent perioperatively and the value of those in detecting metastasis were evaluated.
Result:  All patients had chest radiography and routine blood tests performed preoperatively. Postoperative chest radiography evaluation in various frequencies were done in 156 (91.22%) patients. CT scans of the chest were performed in 13 patients (7.6%). One patient (0.64%), who had complained of cough was diagnosed with pulmonary metastasis after evaluation. An ultrasonogram (USG) of the whole abdomen was done preoperatively in 135 patients (78.9%) & postoperatively and subsequently in 162 patients (94.7%) in various frequencies and CT scans of the abdomen were done in 7 patients (4.1%). No metastasis was detected by USG or CT scan of the abdomen. Bone scan was done in 53 patients (31%). Four patients (4/53) were diagnosed with bony metastases out of which 2 had symptoms of bone pain. Routine bone scan can picked up 2(3.7%) bone metastases in asymptomatic patients.
Conclusion:  Staging investigations for distant metastases in newly diagnosed early-stage breast cancer patients in the absence of signs and symptoms of metastatic disease have low yield, not evidence-based, not cost-effective and thus not recommended.
J Bangladesh Coll Phys Surg 2024; 42: 38-42