bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengelolaan Zakat Produktif di BAZNAS Ditinjau dari Hukum Islam
Authors: Sholikin Nur
Published: July 2022

Zakat is one of the pillars of Islam that must be fulfilled by every Muslim who already has assets according to the nishab. Distribution of zakat by muzakki can be given directly to mustahik or through amil. The distribution of zakat in Baznas can be categorized into two forms, namely the distribution of zakat consumptively and productively. The purpose of this research is to find out how the management of productive zakat in Baznas will be reviewed from Islamic law/ownership theory. This research is a field research and to achieve this goal the author uses a descriptive qualitative approach. In this study, primary data was obtained from interviews with Baznas managers and the assistant team from Baznas. Secondary data is obtained from books, journals and related laws and regulations. The results of the study indicate that the management of zakat in Baznas is in accordance with Islamic law/ownership theory in which the management of zakat funds in Baznas has been distributed to those who are entitled to receive it, namely mustahik who are included in the 8 (eight) ashnaf category.
Analisis Strategi Komunikasi Pengelolaan Zakat, Infak dan Sedekah ( ZIS ) melalui Media Sosial (Studi Kasus Rumah Zakat Banda Aceh)
Authors: Rahmawati Rahmawati
Published: July 2022

This study aims to determine the communication strategy for the management of Zakat, Infaq and Alms (ZIS) through social media at Rumah Zakat Banda Aceh. social media at Rumah Zakat Banda Aceh.
Strategi Lembaga Amil Zakat Infak Shadaqah Muhammadiyah Kabupaten Tulungagung Dalam Meningkatkan Kepercayaan Muzakki
Authors: Maulida Eva Fahmadia Jilan , Anshor Ahmad Muhtadi
Published: July 2022

Zakat is the leading financial instrument among Muslims. Therefore, muzakki's trust in the Amil Zakat Institution must be encouraged to increase groups. Furthermore, this study aims to determine the LAZISMU strategy in Tulungagung Regency to increase muzakki confidence and determine the supporting and obstacles factors in increasing muzakki trust. This study used field research with a qualitative approach descriptively to get the information concerning an existing condition. As a zakat management institution, LAZISMU Tulungagung Regency uses various strategies to increase the trust of muzakki, including Distribution of trustworthy zakat infaq and shadaqah funds, transparency of fund management, improving service quality, and maintaining relationships with muzakki. This strategy aims to increase muzakki trust carried out by LAZISMU Tulungagung Regency. In addition, in 2021, around 90% of the Tulungagung Regency Muhammadiyah Association members will receive ZIS funds through LAZISMU Tulungagung Regency.
Perencanaan Program Rumah Singgah Dompet Dhuafa Singgalang
Authors: Hasibuan Ahmad Faisal
Published: July 2022

The Shelter House is a temporary lodging place for non-formal patients, where the patient stays for a while before the completion of the outpatient care carried out by the patient. The purpose of this study was to determine the planning of zakat, alms, and waqf funds for the shelter program of the Amil Zakat Institute Dompet Dhuafa Singgalang, Padang city. The main problem in this study is the procedure for planning the shelter program for the Amil Zakat Institute Dompet Dhuafa Singgalang, Padang city. The type of research that the author uses is (field research) field research with qualitative descriptive methods. The data collection techniques that the author uses are field observations, interviews with the Amil Zakat Institute Dompet Dhuafa Singgalang and documentation. Data analysis techniques are data reduction, data presentation and conclusion drawing.The results of this study indicate that planning is to prepare steps for planning the distribution of ZISWAF, socializing, allocating ZISWAF funds, as well as planning mustahik criteria and administrative requirements for mustahik
Analisis Dampak Distribusi Dana Zakat terhadap Masyarakat Miskin dan Kepuasan Muzaki di Provinsi Jambi
Authors: Qodri Muhammad , Rafiqy Rafiqy
Published: July 2022

This study analyzes the impact of zakat distribution on the poor and the satisfaction of muzakki in Jambi Province. Zakat has the power to share income, especially in creating justice and social welfare. Indonesia with a large Muslim population has great potential to receive zakat. This is not accompanied by the ability to manage zakat in realizing zakat income which is not yet optimal. In general, the purpose of this research is to create the best model of zakat empowerment based on Sharia principles which is expected to be an effective way to overcome poverty and its effect on muzakki satisfaction in paying zakat. The results of the study stated that zakat had a significant effect on mustahiq who received zakat funds of 71.99% and gave satisfaction to muzakki in issuing zakat of 75.26%.
Upregulated Blood miR-150-5p in Alzheimer’s Disease Dementia Is Associated with Cognition, Cerebrospinal Fluid Amyloid-β, and Cerebral Atrophy
Authors: Chia Sook Yoong , Vipin Ashwati , Ng Kok Pin , Tu Haitao , Bommakanti Ananth , Wang Brian Zhiyang , Tan Yi Jayne , Zailan Fatin Zahra , Ng Adeline Su Lyn , Ling Shuo-Chien , Okamura Katsutomo , Tan Eng-King , Kandiah Nagaendran , Zeng Li
Published: July 2022

Background:

There is an urgent need for noninvasive, cost-effective biomarkers for Alzheimer’s disease (AD), such as blood-based biomarkers. They will not only support the clinical diagnosis of dementia but also allow for timely pharmacological and nonpharmacological interventions and evaluations.

Objective:

To identify and validate a novel blood-based microRNA biomarker for dementia of the Alzheimer’s type (DAT).

Methods:

We conducted microRNA sequencing using peripheral blood mononuclear cells isolated from a discovery cohort and validated the identified miRNAs in an independent cohort and AD postmortem tissues. miRNA correlations with AD pathology and AD clinical-radiological imaging were conducted. We also performed bioinformatics and cell-based assay to identify miRNA target genes.

Results:

We found that miR-150-5p expression was significantly upregulated in DAT compared to mild cognitive impairment and healthy subjects. Upregulation of miR-150-5p was observed in AD hippocampus. We further found that higher miR-150-5p levels were correlated with the clinical measures of DAT, including lower global cognitive scores, lower CSF Aβ42, and higher CSF total tau. Interestingly, we observed that higher miR-150-5p levels were associated with MRI brain volumes within the default mode and executive control networks, two key networks implicated in AD. Furthermore, pathway analysis identified the targets of miR-150-5p to be enriched in the Wnt signaling pathway, including programmed cell death 4 ( PDCD4). We found that PDCD4 was downregulated in DAT blood and was downregulated by miR-150-5p at both the transcriptional and protein levels

Conclusion:

Our findings demonstrated that miR-150-5p is a promising clinical blood-based biomarker for DAT
Evoked Cortical Depolarizations Before and After the Amyloid Plaque Accumulation: Voltage Imaging Study
Authors: Zhu Mei Hong , Jogdand Aditi H. , Jang Jinyoung , Nagella Sai C. , Das Brati , Milosevic Milena M. , Yan Riqiang , Antic Srdjan D.
Published: July 2022

Background:

In Alzheimer’s disease (AD), synaptic dysfunction is thought to occur many years before the onset of cognitive decline.

Objective:

Detecting synaptic dysfunctions at the earliest stage of AD would be desirable in both clinic and research settings.

Methods:

Population voltage imaging allows monitoring of synaptic depolarizations, to which calcium imaging is relatively blind. We developed an AD mouse model (APPswe/PS1dE9 background) expressing a genetically-encoded voltage indicator (GEVI) in the neocortex. GEVI was restricted to the excitatory pyramidal neurons (unlike the voltage-sensitive dyes).

Results:

Expression of GEVI did not disrupt AD model formation of amyloid plaques. GEVI expression was stable in both AD model mice and Control (healthy) littermates (CTRL) over 247 days postnatal. Brain slices were stimulated in layer 2/3. From the evoked voltage waveforms, we extracted several parameters for comparison AD versus CTRL. Some parameters (e.g., temporal summation, refractoriness, and peak latency) were weak predictors, while other parameters (e.g., signal amplitude, attenuation with distance, and duration (half-width) of the evoked transients) were stronger predictors of the AD condition. Around postnatal age 150 days (P150) and especially at P200, synaptically-evoked voltage signals in brain slices were weaker in the AD groups versus the age- and sex-matched CTRL groups, suggesting an AD-mediated synaptic weakening that coincides with the accumulation of plaques. However, at the youngest ages examined, P40 and P80, the AD groups showed differentially stronger signals, suggesting “hyperexcitability” prior to the formation of plaques.

Conclusion:

Our results indicate bidirectional alterations in cortical physiology in AD model mice; occurring both prior (P40-80), and after (P150-200) the amyloid deposition.
Regulation of the Human IL-10RB Gene Expression by Sp8 and Sp9
Authors: Luo Shuyue , Dong Xiangjun , Guo Shipeng , Wang Qunxian , Dai Xi , Jiang Yanshuang , Zhu Weiyi , Zhou Weihui , Song Weihong
Published: July 2022

Background:

Interleukin-10 (IL-10) is a classic anti-inflammatory cytokine that exerts its effects via the receptor complexes IL-10RA and IL-10RB. Loss of IL-10RB results in many diseases. Moreover, IL-10RB is closely associated with neuronal survival and synaptic formation. However, the regulation of IL-10RB gene expression remains elusive.

Objective:

To investigate whether the expression of IL-10RB gene is increased in brain of Alzheimer’s disease (AD) and its transcriptional regulation.

Methods:

We examined the gene expression of AD patient brain from public database and detected the protein expression of AD model mouse brain by western blot. We constructed a variety of reporter gene plasmids with different lengths or mutation sites, tested the promoter activity and defined the functional region of the promoter with the luciferase reporter assay. The protein-DNA binding between transcription factors and the promoter was analyzed using chromatin immunoprecipitation (ChIP) and electrophoretic mobility shift assay (EMSA).

Results:

We found that the IL-10RB is elevated in the brain of AD patient and AD model mice. The minimal promoter of the IL-10RB gene is located in the –90 to +51 bp region (relative to the transcriptional start site) and is sufficient for high-level expression of the IL-10RB gene. Transcription factors Sp8 and Sp9 bind to the IL-10RB promoter in vitro. The overexpression or knockdown of Sp8 and Sp9 affected the IL-10RB promoter activity and its gene expression.

Conclusion:

Our study functionally characterized the promoter of the IL-10RB gene and demonstrated that Sp8 and Sp9 regulated its expression.
A Validation Study of the Hong Kong Brief Cognitive Test for Screening Patients with Mild Cognitive Impairment and Alzheimer’s Disease
Authors: Sun Wenhao , Wu Qiuyan , Chen Huifeng , Yu Lechang , Yin Jie , Liu Fang , Tian Rui , Song Bingbing , Qu Bingqian , Xing Mengya , Zhang Nan
Published: July 2022

Background:

The Hong Kong Brief Cognitive Test (HKBC), a brief instrument designed to screen for cognitive impairment in older adults, has been validated in Cantonese-speaking populations and has shown better performance than the Mini-Mental State Examination (MMSE) in detecting both mild and major neurocognitive disorder (NCD).

Objective:

This study aimed to validate the HKBC for detecting patients with amnestic mild cognitive impairment (aMCI) and Alzheimer’s disease (AD) in a Mandarin-speaking Chinese population.

Methods:

Two hundred forty-eight patients with aMCI, 67 patients with mild AD and 306 healthy controls (HCs) were recruited for this study and completed both the HKBC and the MMSE. The performance of the HKBC and MMSE in distinguishing patients with aMCI from HCs and distinguishing patients with AD from patients with aMCI was compared in the whole population and in age- and education-stratified subgroups.

Results:

The optimal HKBC cutoff score for distinguishing patients with aMCI from HCs was 23, and the optimal cutoff score for distinguishing patients with AD from patients with aMCI was 17. The HKBC significantly outperformed the MMSE at differentiating patients with aMCI from HCs in the whole population ( z = 12.38, p < 0.01) and all subgroups stratified by age or education. Regarding the discrimination of patients with AD from patients with aMCI, the HKBC showed better performance than the MMSE in the oldest subgroup ( z = 2.18, p = 0.03).

Conclusion:

The HKBC is a sensitive and specific screening tool for detecting aMCI and AD in the Chinese population across age groups and educational levels.
Perinatal bacterial colonization and neonatal early-onset sepsis: A case-control study
Authors: Foo S.X.Y. , Lim C.S.E. , de la Puerta R. , Visvalingam D. , Yung C.F. , Yeo K.T.
Published: July 2022

BACKGROUND: The utility of determining maternal-neonatal surface colonization as detected by standard microbiological cultures around the time of birth is unclear. The aim of this study is to evaluate the association between maternal and neonatal surface colonization at birth and neonatal early onset sepsis (EOS). OBJECTIVE: To investigate the association of white matter hyperintensities (WMHs) present in the brain with AD CSF biomarker levels. METHODS: We conducted a case-control study of newborns admitted to the neonatal department of a referral women’s and children’s hospital from 2009 to 2017. Cases were infants with blood-culture-confirmed EOS (<3 days of life), and controls were infants without EOS randomly chosen based on the cases’ date of birth. Maternal genitourinary and neonatal ear swab cultures were used to determine bacterial surface colonization status. RESULTS: Fifty-one infants were diagnosed with EOS during the study period, where Escherichia coli (45%), and Group B Streptococcus (23%) accounted for 68% of infecting organisms. Compared to infants without EOS, those infected were more likely to have surface colonization of the mothers (60% vs 40%, p = 0.048) and infants (90% vs 11%, p < 0.001). In univariate analysis, chorioamnionitis [7.1 (95% CI 2.9, 16.8)], small-for-gestational-age [OR 0.08 (95% CI 0.02, 0.4)], exposure to antibiotics around time of birth [2.3 (95% CI 1.0, 5.1)], maternal surface colonization [2.2 (95% CI 1.0, 4.9)] and neonatal surface colonization [23.5 (95% CI 7.3, 76.1)] were significantly associated with EOS. Adjusting for potential confounders, neonatal colonization remained significantly associated with neonatal EOS [AOR 15.0 (95% CI 3.5, 64.2), p < 0.001]. CONCLUSION: In our setting with predominant Gram-negative EOS, neonatal colonization but not maternal colonization was significantly associated with EOS in the newborn.
Official statistics: Providing data acumen in the advent and continuous presence of COVID-19
Authors: Adeboye Nureni Olawale , Ogunnusi Oluwatobi Nurudeen , Popoola Peter Osuolale
Published: July 2022

COVID-19 has disturbed people’s patterns of life and sources of income, particularly the income of informal sector business operators and households worldwide. As extraordinary policy initiatives are calibrated, the requirement for timely statistics on health and economic development rises. Thus, the purpose of this research is to analyze the Internally Generated Revenue (IGR) available to Nigerian states in 2020 and 2019 by examining the disparities caused by the COVID-19 pandemic and its impact on the country’s approximately 200 million people. The exploratory research approach was used, with a particular emphasis on descriptive and trend analysis of the data acquired during the study periods. According to the findings, 46% of Nigerian states, including the Federal Capital Territory, suffered reductions in IGR generation as the pandemic surged, whereas 35 per cent of the states experienced a corresponding increase in IGR and confirmed COVID-19 infections. However, 16% of the states reported an inverse growth in their IGR as the number of verified COVID-19 cases decreased. To deal with the unprecedented shocks caused by the ongoing existence of COVID-19, which necessitate the tapping of new information and revenue streams, a continual review of countries’ revenue sources is required.
World’s first platform to track SDG data financing: Clearinghouse for financing development data
Authors: Appel Deirdre
Published: July 2022

While some progress has been made towards the implementation of the Cape Town Global Action Plan for Sustainable Development Data over the past five years, a stumbling block for many low- and middle-income countries has been the urgent need for more resources to strengthen their national statistical systems. There is an urgent need to make financing for development data and statistics smarter, ensuring both the mobilisation of additional domestic resources and a more efficient approach to external assistance that would enable existing resources to go further and more effectively leverage new resources. It is in this context that the Bern Network on Financing Data for Development, a multi-stakeholder alliance created in 2019 by the Swiss Agency for Development and Cooperation and the Swiss Federal Statistical Office to promote more and smarter funding for development data, launched an innovative, free online platform that development cooperation recipients, providers and others can use to close the stark data financing gap: the Clearinghouse for Financing Development Data.
A Philosophical Analysis of Sartre’s Critique of Freud’s Depth-psychological Account of Self-Deception
Authors: Du Plessis Guy
Published: July 2022

This essay addresses the notion of self-deception as articulated by Sigmund Freud and Jean-Paul Sartre. More specifically, it provides an analysis of Sartre’s critique of Freud’s depth-psychological account of self-deception. I critically examine his theory of bad faith as an account of self-deception. Sartre’s main objection to the depth-psychological explanation of Freud’s account of self-deception rests on his argument that for self-deception to occur there needs to be conscious awareness of the coexistence of mutually incompatible beliefs, and that Freud had obscured this fact by splitting the self and with a mixture of jargon.
Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan Sub Sektor Pertambangan Logam dan Mineral
Authors: Ilham Rico Nur , Putri Debi Eka , Putra Hendrick Sasimtan , Sari Eka Purnama , Siallagan Shintauli
Published: July 2022

The purpose of this research is to determine the effect of good corporate governance on earnings quality both simultaneously or partially. This research was conducted using quantitative descriptive analysis. The population in this study is all companies that are included in the research object, using purposive sampling, obtained by 6 companies during 5 years of research that can be used as a sample so that the number of observations is as much as 30. Analysis technique: classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypotesis testing. The results of simultaneously  Good corporate governance have a positive and insignificant effect on earnings quality.  The results partially: Institutional ownership and independent commissioners have a negative and insignificant effect on earnings quality, but public ownership and audit committees have a positive and significant effect on earnings qualit in Metals and Mineral Sub Sector Companies Listed on the Indonesia Stock Exchange.
Pertanggungjawaban Pejabat Negara Yang Melakukan Penyalahgunaan Kewenangan
Authors: Rusydi Yudistira
Published: July 2022

Negara Indonesia memiliki struktur oraganisasi dengan berbagai fungsi lingkungan kerja terperinci dalam hubungan secara keseluruhan yang biasa disebut dengan jabatan. Disamping penegakan keadilan tentunya tidak terlepas dari penyalahgunaan wewenang bagi pejabat negara. Artikel ini merupakan kajian konsep untuk menganalisa pertanggung jawaban pejabat negara yang melakkukan tindakan penyalahgunaan kewenangan atas jabatannya dipandang dari perspektif hukum administrasi negara dalam Undang-Undang No. 30 tahun 2014 tentang Administrasi Pemerintahan. Metode penelitian yang digunakan dalam penulisan artikel ini adalah yuridis normatif dengan pendekatan perundang-undangan (statue approach) yaitu Undang-Undang No. 34 tahun 2014 tentang Administrasi Pemerintahan. Hasil penelitian artikel ini mengungkapkan bahwa upaya pejabat negara dalam melakukan penyalahgunaan wewenang tidak sejalan dengan fungsinya berdasarkan Undang-Undang No. 30 Tahun 2014 tentang Administrasi Pemerintahan. Kata Kunci : Pejabat Negara; Penyalahgunaan kewenangan; Pertanggungjawaban
LENDO LOBATO NA ESCOLA
Authors: Costa Tatiane Cristina , Ricieri Francine
Published: July 2022

Este texto pretende apresentar questões relativas à recepção do conto "Negrinha", de Monteiro Lobato, por uma turma de alunos do ETIM de Informática da Etec Abdias do Nascimento, em São Paulo. Para análise da recepção do conto, foram consideradas as reflexões de Rido Cosson sobre letramento literário, o trabalho de Maria Helena Martins sobre leitura, bem como as definições de leitor e leitura escolarizada propostas por Annie Rouxel. Os resultados aqui relatados foram obtidos através de dois encontros presenciais com os alunos na própria Etec. No primeiro dia, os estudantes leram o conto de Lobato e apresentaram suas considerações a respeito da linguagem, enredo, personagens e interpretação do texto. No segundo dia, os alunos discutiram o contexto histórico de criação de "Negrinha" e voltaram ao conto para outras considerações. Através da análise dos posicionamentos dos estudantes, buscou-se verificar se eles percebem o texto como racista ou como denúncia da situação preconceituosa à qual o negro era submetido na sociedade.
Probióticos como suplemento alimenticio y su efecto en enfermedades gastrointestinales
Authors:   Universidad de Guadalajara, Camarena-Alvarado Isaac , Rodríguez-Mendoza Vanessa ,   Universidad de Guadalajara, Méndez-Robles María Dolores ,   Universidad de Guadalajara, Anaya-Esparza Luis Miguel ,   Universidad de Guadalajara, Villagrán Zuamí ,   Universidad de Guadalajara
Published: July 2022

La microbiota intestinal consta de diversos géneros y especies de microorganismos, los cuales pueden ser benéficos o patógenos y juegan un rol importante sobre la salud general y el balance nutricional del hospedero. Este trabajo se centra en describir los beneficios y limitantes del uso de probióticos como suplemento alimenticio y su efecto en enfermedades gastrointestinales. En general, se ha reportado que el consumo de bacterias ácido lácticas (lactobacilos y bifidobacterias) como agentes probióticos (L. rhamnosus, L. plantarum, L. acidophilus, L. reuteri, B. bifidum y B. longum) otorga protección contra microorganismos patógenos (Helicobacter pylori), así como efectos positivos en la atención de enfermedades y trastornos gastrointestinales (enfermedad de Crohn, colitis ulcerativa, diarrea infecciosa aguda y asociada a antibióticos y síndrome de intestino irritable), mediante la producción de metabolitos, modulación del sistema inmune y estimulación de las estructuras del tracto gastrointestinal. Sin embargo, sus efectos benéficos dependen de las características de la cepa, del medio ambiente y del hospedero, además de la frecuencia y cantidad de consumo. De acuerdo con la evidencia, el uso de probióticos como suplemento alimenticio tiene impacto positivo en la salud del consumidor. Sin embargo, se requieren más estudios para validar la eficacia e inocuidad de las diferentes cepas probióticas en enfermedades gastrointestinales.
Goethian Name as Korean Commodities
Authors: Gagum Kyung Lee
Published: July 2022

The Lotte Group is a diverse conglomerate empire in the South Korean business market, with businesses and investments in multiple sectors located in South Korea, other Asian countries, and the US. It is becoming a global market leader in the world economy; in fact, Forbes magazine ranked the Lotte Group’s retail division as the world’s number three department store in 2013. The focus is the proper name of this group, Lotte. The founding group’s president, Kyuck-Ho Shin, has stated that he wished to channel his admiration for Johann Wolfgang von Goethe by branding his merchandise, supermarket chain, and hotels with the name Lotte, the diminutive form of Charlotte, in a direct reference to The Sorrows of Young Werther. Consumers encounter the Lotte logo daily, and this feminized encounter pacifies any possible suspicion that a giant corporation may indeed be engulfing the Korean citizens’ physical and linguistic landscape. Drawing on communication studies and linguistic landscape studies, the focus is on the role of the proper name “Lotte” in South Korean advertising to uncover the multivalent, mythic power of German classical female archetypes in contemporary Korean circulation.
Blended Learning for Effective Reflective Essay Writing
Authors: BONTUYAN NORBERT L.
Published: July 2022

This study assessed the effectiveness of blended learning for effective reflective essay writing among Grade 9 students of Pit-os National High School, Pit-os, Cebu City, for the School year 2018-2019. The quasi experimental method of research was employed. There were 50 Grade 9 students involved in the study. These subjects were grouped into two: the control and experimental groups. The experimental group was intervened with the use of a blended learning approach using the visual writing prompt, an online tool, while the control group was taught with the traditional method of teaching. The main instrument used was The Day of Destiny by Sir Thomas Malory. An assessment rubric was used to assess the performance of both the experimental and control groups. There was a significant difference between the posttest performances of the control and experimental groups. The findings showed that the students who were exposed to the blended learning approach had enhanced their writing performance more than the control group. The study concluded that the blended learning approach is effective in improving the writing performances of the students. Furthermore, this approach provides effective instructional experiences for the students because of the responsive environment.
Surface and Deep Structures in Desiderata by Max Ehrmann
Authors: Villadarez Chile
Published: July 2022

This textual investigation assumes that the select sentences excerpted from Desiderata by Max Ehrmann reveal surface and deep structures in linearity. The method used in this study is a structural analysis and description of constituents. The structural analysis involves the immediate constituents and the semantic components of the sentences. The description of constituents involves the transformation of sentences according to the case. The study shows that sentence 1 is a compound sentence made up of verb, adverb, preposition, article, noun, conjunction, article, noun, conjunction, verb, relative pronoun, noun, expletive pronoun, modal auxiliary, main verb, preposition, and noun; sentence 2 is a simple sentence made up of adverb, adjective, adverb, adjective, preposition, noun, verb, preposition, adjective, noun, preposition, adjective, and noun; sentence 3 is a compound sentence made up of verb, pronoun, noun, adverb, conjunction, adverb, conjunction, verb, preposition, and noun; sentence 4 is a compound sentence made up of verb, adjective, conjunction, adjective, noun, pronoun, verb, noun, preposition, article, and noun; and sentence 5 is a compound-complex sentence made up of conjunction, pronoun, verb, pronoun, preposition, noun, pronoun, modal auxiliary, verb, adjective, conjunction, adjective, conjunction, adverb, pronoun, modal auxiliary, verb, adjective, conjunction, adjective, noun, conjunction, and pronoun. The functions revealed in the five sentences are to offer a piece of advice with the notion of telling someone what to do and to express a situation in which the outcome is likely to happen in the future with the notion of telling someone that under a certain condition a specific result will likely to happen in the future. The sentences transform with nominative, possessive, and objective focuses. Based on the findings, it has been concluded that the five select sentences excerpted from Desiderata by Max Ehrmann reveal surface and deep structure in linearity. Recommendations include future research topics that may be investigated by English language researchers and the significance of teaching students of English as a second language surface and deep structure analyses to provide them with samples of how sentences are crafted following the linearity of constituents that express intended meanings, and of how sentences are transformed with different cases.
Learning How to Be Theoretical: A Critical Analysis of Understanding and Applying Theoretical Perspectives in Academic Research
Authors: Li Ka Leung Andy
Published: July 2022

This paper focuses its discussion on helping students and young scholars to understand the significance of applying theoretical perspectives in academic research. In the humanities and social science fields, the ability to demonstrate theoretical thinking is a necessary skill that all should acquire in producing quality works; however, it has often been lacking and confused when put into practice, particularly among many students and young emerging scholars. With the organization of relevant literature, this paper is aimed to construct a clear and straightforward “roadmap” to provide the first steps of learning to be theoretical. Hopefully, with the aid of this paper, students and young scholars can find it helpful in making sense of theories, their functions and applications, and the necessary steps to conduct proper academic research.
Speakers' Ambivalent Attitude toward Philippine English: An Issue for Integrating the Variety into ESL Instruction
Authors: Dimaculangan Nimfa G.
Published: July 2022

Philippine English (PhilE) evolution and its roles have brought challenges and issues to the Philippines' English Language Teaching (ELT) classrooms. Filipino ESL teachers are confronted by issues regarding the appropriate variety to teach and whether or not the local variety should be taught or integrated into the teaching of American English (AmE) or British English (BrE) varieties. World Englishes (WE) and PhilE scholars have asserted the variety's legitimacy and intelligibility, and some have been recommending the integration of the variety into the teaching of ESL and assimilating it in English language programs of all curricular levels from elementary to college. However, studies suggest that the PhilE paradigm is not reflected in the country's English curriculum blueprint and college English textbooks. This conceptual paper presents a revisit to PhilE literature that suggests the issue of its speakers' attitude towards it. It claims that ESL teachers and students have an ambivalent attitude toward PhilE and are not yet open to celebrating its existence. It argues that these PhilE users' ambivalence and unwelcoming attitude toward their English variety possibly hinder the Commission on Higher Education (CHED) and the Department of Education (DepEd) from integrating the variety into the English language curricula.
The Financial Ratios Impact on Earnings Growth of The Consumer Goods Companies Listed on IDX in 2015-2020
Authors:   Universitas Muhammadiyah Semarang, Janie Dyah Nirmala Arum , Rosyati Rosyati ,   Universitas Semarang
Published: July 2022

Abstracts. This study examines the effect of financial ratios on the earnings growth of manufacturing companies in the consumer goods industry sector. The analysis was carried out using multiple linear regression using the SPSS 23 program. The company sample data was 102 out of 17 companies in the consumer goods industrial manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period. The results of the research that the Current Ratio has a negative and insignificant effect on earnings growth, Net Profit Margin has a positive and significant effect on earnings growth, Total Assets Turnover has a negative and insignificant effect on earnings growth. This study uses earnings growth as the dependent variable, with Current Ratio, Net Profit Margin, Total Assets Turnover as independent variables. It is hoped that future research will test by adding other variables that affect earnings growth
Factors Influencing the Occurrence of Fraud : Employee Perceptions in the HG Business Group
Authors:   Universitas Bhayangkara Jakarta Raya, Sianipar Panata Bangar Hasioan
Published: July 2022

Fraud is an endless problem in the business world, a lot of research has been done to find out about fraud. This research is also to examine the factors as independent variables that affect the occurrence of fraud. The factors used are factors that exist in the general triangle theory, but for the elements of each factor it is different from several previous studies. This research was conducted in a business group that has geographically distant working areas, and the selected sample is also spread over each working area of the business group. The research method used is quantitative. In this research, it is known that the factors tested are not all significant in influencing employees to commit fraud. An interesting finding is the negative influence of the "Justification" variable on the causes of fraud, in addition to the insignificant "Opportunity" variable in influencing the occurrence of fraud. This research is expected to contribute to management in designing a supervisory model in companies whose operations are not located in one location. The implication of this research to the organization is that there are other factors other than the three factors that can influence the occurrence of fraud
Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable
Authors:   Institut Bisnis dan Teknologi Pelita Indonesia, Suhardjo Suhardjo , Renaldo Nicholas ,   Institut Bisnis dan Teknologi Pelita Indonesia, Andi Andi ,   Institut Bisnis dan Teknologi Pelita Indonesia, Sudarno Sudarno ,   Institut Bisnis dan Teknologi Pelita Indonesia, Hutahuruk Marice Br. ,   Institut Teknologi dan Bisnis Master, Suharti Suharti ,   Institut Bisnis dan Teknologi Pelita Indonesia, Veronica Kristy ,   Institut Bisnis dan Teknologi Pelita Indonesia
Published: July 2022

This study analyzes the effect of bonus compensation on real earnings management, with the audit committee effectiveness as a moderating variable in manufacturing companies in Indonesia. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research sample was selected by the purposive sampling method. Hypothesis testing is done by using panel data regression and Moderated Regression Analysis (MRA). The results showed that bonus compensation had a positive effect on real earnings management, while the effectiveness of the audit committee did not weaken the effect of bonus compensation on real earnings management. The findings of this study provide an overview to the company's stakeholders that bonus compensation is one of the factors that motivates company management to practice earnings management, especially earnings management related to the company's real activities. In addition, this study also provides an overview of the effectiveness of the implementation of corporate governance mechanisms in the sample companies, in particular the ineffectiveness of the supervisory function related to earnings management practices carried out by the audit committee
The Effect Between Behavioral Biases and Investment Decisions Moderated by Financial Literacy on the Millennial Generation in Jakarta
Authors:   Universitas Trisakti, Natasya Natasya , Kusumastuti Dyah Hayu ,   Universitas Trisakti, Alifia Widya ,   Universitas Trisakti, Leon Farah Margaretha ,   Universitas Trisakti
Published: July 2022

Abstract: The purpose of this research was to analyze the effect of financial literacy and behavioral bias on investment decisions in the millennial generation in DKI Jakarta. This research uses quantitative data by distributing questionnaires. The population of this research is people who live in DKI Jakarta and its surroundings. There are as many as 125 respondents in the research conducted. The data collection method used a questionnaire and for the data analysis method in this research using the SEM analysis tool. The findings of this research indicate that overconfidence bias and risk-aversion bias have a significant effect on investment decisions. Meanwhile, herding bias, disposition effect, and financial literacy have no significant effect on investment decisions
Pengaruh Penghindaran Pajak dan Kepemilikan Institusional terhadap Biaya Utang di Industri Makanan dan Minuman Indonesia
Authors:   Universitas Trisakti, Aurelia Vanny , Leon Farah Margaretha ,   Universitas Trisakti
Published: July 2022

Praktik penghindaran pajak menjadi perkara yang perlu ditelusuri lebih dalam di Indonesia. Berbeda halnya dengan kepemilikan institusional yang dikatakan dapat mempengaruhi bagaimana kinerja yang dilakukan perusahaan dalam kaitannya terhadap alokasi sumber daya keuangan. Praktik penghindaran pajak yang tinggi dikaitkan dengan biaya utang yang rendah sedangkan adanya proporsi kepemilikan institusional yang besar diharapkan mampu meminimalkan biaya utang. Tujuan dari penelitian untuk melihat pengaruh penghindaran pajak dan kepemilikan institusional terhadap biaya utang. Implikasi penelitian yang telah dilakukan ialah memberikan arahan bagi manajer keuangan untuk mengupayakan peningkatakan pendapatan sebelum pajak perusahaan atau menjual asset perusahaan yang tidak produktif, penggunaan utang yang optimal, peningkatan ukuran perusahaan dari peningkatan aset yang dimiliki perusahaan, serta meningkatkan produktivitas perusahaan. Variabel independen dalam penelitian ialah penghindaran pajak dan kepemilikan institusional. Variabel dependen adalah biaya utang sedangkan variabel kontrol terdiri atas usia perusahaan, rasio utang, kas dari aktivitas operasional, ukuran perusahaan, dan rasio lancar. Penelitian dilakukan dengan mengumpulkan data dari 28 perusahaan sub-sektor makanan dan minuman di Indonesia. Hasil penelitian memaparkan penghindaran pajak, rasio utang, dan ukuran perusahaan berpengaruh negatif sedangkan usia perusahaan berpengaruh positif terhadap biaya utang. Kebaruan dari penelitian ini ialah menambahkan rasio lancar sebagai variabel kontrol yang dinilai terdapat kaitannya dengan biaya utang suatu perusahaan
Conceptual analysis of seepage control for Senggarang Coastal Embankment with chemically-stabilized backfill
Authors: Roslan Nurhakimi , Yahya Nur Faezah , Chan Chee-Ming , Sani Salina , Rosman Mohammad Zawawi
Published: July 2022

One of the common problems of coastal embankments is water seepage. The Senggarang Coastal Embankment (SCE) is examined in the present work, with the objective of proposing the improvement of the earth structure via chemical stabilization. The stabilized soil embankment was simulated and analyzed with PLAXIS 8 to identify a conceptual proposition of solution using a conventional and innovative stabilizer, i.e., lime-ZnO and cement-CSP (cockle shell powder). The base of the embankment was assumed to be bedrock, in order to eliminate the passage of water below the embankment. Stabilization was taken as 100 % for the embankment, i.e., a homogeneous earth structure made entirely of stabilized soil for seepage mitigation. Input parameters for the simulations were acquired from both field samples and past studies. Varying water levels due to tidal effect were applied in the model to determine the changes of pore pressure distribution which could potentially lead to instability of the embankment. As water level increases with the rising tide, total displacement of the original earth embankment was found to increase as the soil weakened, with decreasing effective shear stress. Replacement of the embankment backfill with cement-CSP and lime-ZnO were both observed to significantly reduce the displacements. The use of both stabilizers not only improves the SCE’s engineering performance in terms of reduced water seepage and displacement, accompanied by increased strength, but the ‘green’ nature of the former, as derived from organic waste, also enhances the appeal of the stabilization technique.
“คลินิกรักษ์ใจ” การบูรณาการศาสตร์การแพทย์แผนไทยและการปรึกษาแนวพุทธเพื่อสร้างเสริมสุขภาวะองค์รวม
Authors: โสมชาติ กชกร , ธีรภาพพจนกุล อัณศยา , อภิชาตวรกิจ อังคณา , กนฺตวีโร พระครูธรรมธรอานนท์ , อัครเสรีนนท์ ประวิทย์
Published: July 2022

“สุขภาวะองค์รวม” หมายถึง องค์ประกอบของชีวิตทั้ง 4 มิติ ได้แก่ สุขภาวะทางด้านร่างกาย จิตใจ สังคม และจิตวิญญาณที่รู้ความคิดสติปัญยาในการเชื่อมโยงกัน การมีสุขภาวะองค์รวมที่สมบูรณ์เป็นการนำไปสู่คุณภาพชีวิตที่ดีของบุคคลในสังคม โดยสภาวะอารมณ์ ล้วนส่งผลต่อด้านอื่น ๆ ของชีวิตที่สอดคล้องเกี่ยวเนื่องกัน ความทุกข์ที่เกิดข้ึนทั้งทางร่างกาย หรือจิตใจล้วนส่งผลต่อความรู้สึก ความคิด ทัศนคติ รวมถึง การดําาเนินชีวิตประจำวัน ศาสตร์การแพทย์แผนไทยมีการกล่าวถึงร่างกายและจิตใจของมนษุย์ที่มีความเกี่ยวเนื่องกันตั้งแต่การกำเนิดการเปลี่ยนแปลง การเจ็บป่วย และการดับสูญ ดังคำกล่าวว่า“มนุษย์ทุกคนมีจิตเป็นนาย มีกายเป็นบ่าว” คลินิกรักษ์ใจเป็นการเสริมสร้างสุขภาพด้วยหลักธรรมานามัยด้านจิตตานามัยร่วมกับ การให้การปรึกษาแนวพุทธ เป็นการบูรณาการศาสตร์การแพทย์แผนไทยกับแนวคิดทางศาสนา เพื่อสร้างสุขภาวะทั้งด้านร่างกายและจิตใจ ให้ผู้ป่วยที่มีอาการปวดเรื้อรังร่วมกับสภาวะที่มีความทุกข์หรือมีปัญหา และ ต้องการพื้นที่ในการรับฟัง เพื่อพิจารณาสาเหตุของปัญหาสู่แนวทางแก้ไขตามความเป็นจริง ซึ่งเป็นการดูแลชีวิตให้ครอบคลุมทั้งปัญหาด้านร่างกายและจิตใจ
หลักฐานเชิงประจักษ์ของการใช้กัญชาทางการแพทย์ และการเปรียบเทียบข้อบ่งใช้ตำรับยากัญชาตามองค์ความรู้การแพทย์แผนไทยกับการแพทย์แผนตะวันตกที่มีหลักฐานเชิงประจักษ์
Authors: ด้วงดำรงค์ จินตภาพ , จำปาเงินทวีศรี กุลภัสสรณ์ , สติยศ เยาวเรศ , ภูโปร่ง สิริกานต์ , ล้ำเลิศกิจ ณัชกร , อัครเสรีนนท์ ประวิทย์
Published: July 2022

จากการประกาศใช้ พระราชบัญญัติยาเสพติดให้โทษ (ฉบับที่ 7) พ.ศ. 2562 ทำให้กัญชาถูกผ่อนปรนจากการเป็นยาเสพติดประเภทที่ 5 เฉพาะเพื่อนำมาใช้ทางการแพทย์ และการวิจัย มีการถกเถียงกันอย่างกว้างขวางว่าหากมีการใช้กัญชาอย่างแพร่หลายจะส่งผลด้านสุขภาพอย่างไร เพื่อสร้างความเข้าใจ ความตระหนักในการนำกัญชาไปใช้ บทความนี้จึงได้รวบรวมหลักฐานเชิงประจักษ์ของสารสำคัญ และสารสกัดจากกัญชา พบว่า กัญชามีสารสำคัญในกลุ่ม Cannabinoids หลายตัว เช่น สาร Cannabidiol (CBD) ออกฤทธิ์ต้านอาการลมชัก บรรเทาอาการปวดเรื้อรัง ไม่ออกฤทธิ์ต่อระบบประสาท Delta-9-tetrahydrocannabinol (THC) ออกฤทธิ์ต้านอาเจียน และเจริญอาหาร แต่ถ้าใช้ในปริมาณสูงจะออกฤทธิ์กระตุ้นประสาท ส่วน Cannabinoids ชนิดอื่น ๆ มีการออกฤทธิ์ทางเภสัชวิทยาที่หลากหลาย นอกจากนี้ยังสามารถพบอาการไม่พึงประสงค์จากการใช้สารสำคัญ หรือสารสกัดจากกัญชาได้ อาการที่พบได้บ่อยที่สุด คือ อาการทางระบบประสาท จากหลักฐานเชิงประจักษ์ที่สืบค้นพบว่า กลุ่มอาการที่มีข้อบ่งใช้ของตำรับยาที่มีส่วนประกอบของกัญชาทางการแพทย์แผนไทย กับสารสกัดจากกัญชาทางการแพทย์แผนตะวันตกมีพบความสอดคล้องกัน เช่น การกระตุ้นความอยากอาหาร  และบรรเทาอาการคลื่นไส้อาเจียน
แนวคิดการรักษาอาการคันที่พบบ่อยตามศาสตร์การแพทย์แผนไทยและศาสตร์การแพทย์แผนจีน
Authors: ตั้งจิตรเจริญ สุภาวดี , วรรณภูมิ แม้นมาศ , พันธ์มี นิตยา , เตชะพิพัฒน์ชัย ณัฐฐิมา , จิรัฐิติกาล คณิฏฐ์ษา , อนุรักษ์ธนากร มนัญญา , พัดอินท สมเกียรติ
Published: July 2022

อาการคันเป็นอาการที่พบได้บ่อยทางโรคผิวหนัง ซึ่งอาจเกิดจากโรคผิวหนังเองหรือเกิดจากโรคอื่น ๆ โดยการแพทย์แผนตะวันตกจะใช้ยาเฉพาะที่ หรือยาที่รักษาอาการของโรคที่เป็นสาเหตุ ในการรักษาด้วยศาสตร์การแพทย์ดั้งเดิม เช่น การแพทย์แผนไทย การแพทย์แผนจีน มักถูกใช้เป็นทางเลือก หรือรักษาร่วมกับศาสตร์การแพทย์แผนตะวันตก โดยบทความฉบับนี้ได้อธิบายแนวคิดอาการคันของศาสตร์แพทย์แผนไทยและศาสตร์การแพทย์แผนจีน ในทางการแพทย์แผนไทยจะวิเคราะห์การเปลี่ยนแปลงของธาตุทั้งสี่ ได้แก่ ธาตุดิน ธาตุน้ำ ธาตุลม และธาตุไฟ รวมทั้งปัจจัยภายนอกที่มากระทบกับธาตุทั้ง 4  แพทย์แผนจีนจะวิเคราะห์วินิจฉัยตามทฤษฎีต่างๆ หนึ่งในนั้นคือทฤษฎีปัญจธาตุ ประกอบด้วย ธาตุไม้ ธาตุไฟ ธาตุดิน ธาตุทอง และธาตุน้ำที่มีความคล้ายคลึงกับแพทย์แผนไทย ทั้งสองศาสตร์จะวิเคราะห์ความผิดปกติของธาตุในร่างกาย และสาเหตุของโรคเพื่อประกอบการวางแผนการรักษา และการเลือกใช้ยาสมุนไพรที่เหมาะสมกับผู้ป่วย การเปรียบเทียบแนวคิดของอาการคันนี้จะพัฒนาองค์ความรู้ของศาสตร์การแพทย์ดั้งเดิมให้กว้างมากขึ้น และในอนาคตสามารถพัฒนาเวชปฏิบัติ นำไปสู่การต่อยอดงานวิจัย เพื่อช่วยให้ส่งต่อซึ่งกันและกัน หรือส่งต่อการรักษาไปยังแพทย์แผนตะวันตกได้
การใช้เวชปฏิบัติทางการแพทย์แผนไทยในการดูแลผู้ป่วยที่ได้รับการดูแลแบบประคับประคองร่วมกับสหวิชาชีพ
Authors: ทูลสงวนศรี พัชร์พิชา , ประทุมสุวรรณ์ นันทวัน , ประสาทพรศิริโชค ศวิตา , อภิชาติวรกิจ อังคณา , อัครเสรีนนท์ ประวิทย์
Published: July 2022

การดูแลผู้ป่วยแบบประคับประคองเป็นการดูแลแบบองค์รวม ที่ครอบคลุมการดูแลทั้งด้านกาย ใจ จิตวิญญาณ และสังคม ซึ่งเป็นการดูแลที่มุ่งเน้นผู้ป่วยเป็นศูนย์กลาง โดยอาศัยความร่วมมือจากสหวิชาชีพในการร่วมดูแลผู้ป่วยและครอบครัว ความรู้และความเข้าใจเกี่ยวกับแนวทางการทำงานของแต่ละวิชาชีพจึงเป็นสิ่งสำคัญที่จะช่วยให้การร่วมดูแลผู้ป่วยเป็นไปอย่างมีประสิทธิภาพ บทความนี้เขียนเพื่อให้สหวิชาชีพ รวมไปถึงแพทย์แผนไทยประยุกต์ เข้าใจแนวทางการร่วมบริบาลผู้ป่วยแบบประคับประคองด้วยศาสตร์การแพทย์แผนไทยโดยอ้างอิงองค์ความรู้ทางการแพทย์แผนไทยที่เป็นแนวทางหลักในการบริบาลร่วมกับประสบการณ์ในการดูแลผู้ป่วย มารวบรวมและสรุปผล พบว่าการใช้ศาสตร์การแพทย์แผนไทยในการร่วมบริบาลมีจุดประสงค์ช่วยลดอาการไม่สุขสบายต่าง ๆ ของผู้ป่วย เช่น อาการปวด อาการบวม อาการชา โดยการจ่ายยาสมุนไพร และการทำหัตถการ ได้แก่ การนวดไทยแบบราชสำนัก การประคบสมุนไพร การแปะยา รวมถึงการให้คำแนะนำ การรักษาด้วยศาสตร์การแพทย์แผนไทยนอกจากช่วยบรรเทาอาการทางกาย ยังสามารถช่วยดูแลด้านจิตใจ จิตวิญญาณและสังคม อีกทั้งยังสามารถช่วยเพิ่มคุณภาพชีวิตของผู้ป่วยระยะประคับประคองและครอบครัวได้อีกด้วย
Reformas tributarias y el impuesto a la renta del mercado Jorge Cepeda, 2017-2021
Authors: Lucio Suárez Blanca Del Rocío , Arriaga Baidal German Clemente
Published: July 2022

Introducción. Las reformas tributarias referentes al impuesto a la renta (IR), son modificaciones a la normativa fiscal, estos cambios tienen una repercusión en el cálculo y pago del tributo, en el último quinquenio el Ecuador ha pasado por una serie de modificaciones en las leyes con el objetivo de aumentar la recaudación para incrementar el presupuesto del Estado. Objetivo. Analizar los cambios en la recaudación del impuesto a la renta producto de las reformas tributarias en el mercado Jorge Cepeda desde el 2017 al 2021. Metodología. La investigación es no experimental con enfoque cuantitativo, de tipo descriptivo-correlacional, enfocada a establecer la relación entre las variables por medio del método chi cuadrado de Pearson; se utilizó base de datos secundarias del quinquenio a investigar proporcionadas por el SRI; la población es de 294 establecimientos ubicados en el mercado Jorge Cepeda. Resultados. Del año 2017 al 2018 se identificó un incremento del 39,87% en la recaudación de los contribuyentes seleccionados, este resultado se deriva por la aplicación de la Ley Orgánica para el Fomento Productivo; para el año 2019 el recaudo disminuyó en un 19,98% debido a la crisis económica generada por la pandemia COVID-19, que obligó a que varios negocios suspendieran sus actividades; en el 2020-2021 para corregir el impacto provocado por la cuarentena pasa a tener vigencia la Ley de Apoyo Humanitario para combatir la crisis sanitaria derivada del COVID-19,  provocando un aumento del 82,27% en la recaudación; por último se proyectó un incremento del 72,53% al aplicarse la Ley Orgánica de Simplificación y Progresividad Tributaria para el 2022. Conclusión. Las reformas tributarias según los resultados de correlación de los indicadores seleccionados con base en la información estadística cumplen con su propósito para el gobierno al provocar un aumento en el recaudo del tributo; sin embargo, estos constantes cambios afectan al contribuyente, que no logra desarrollar una cultura tributaria adecuada debido a los cambios en la normativa y leyes.