bluuebunny/crossref_metadata_2025 huggingface dataset:
Polemik Pemungutan Pajak di Indonesia
Authors: Cindy Cindy
Published: March 2023

Latar belakang: Menurut UU No. 28 Tahun 2007 tentang Perubahan Ketiga atas UU No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang. Ketentuan mengenai perpajakan diharapkan membawa pencapaian atau terealisasikannya target penerimaan pajak setiap tahunnya. Namun pemungutan pajak ini masih menimbulkan permasalahan, oleh karena  itu pembahasan ini bertujuan untuk       mengetahui permasalahan dalam pemungutan pajak dan upaya yang dapat dilakukan untuk mengatasi permasalahan dalam pemungutan pajak.

Metode penelitian: Metode yang digunakan dalam penelitian ini adalah studi kepustakaan yang bersumber dari bahan hukum primer dan bahan hukum sekunder. Bahan hukum primer adalah UU No. 28 Tahun 2007 tentang Perubahan Ketiga atas UU No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, sedangkan bahan hukum sekunder adalah hasil penelitian seperti karya ilmiah, buku-buku, dan internet yang berkaitan dengan topik pembahasan

Hasil penelitian: Permasalahan-permasalahan dalam pemungutan pajak, yaitu kurangnya pengetahuan masyarakat sebagai Wajib Pajak mengenai perpajakan; kebijakan self-assessment; lemahnya kualitas dan kuantitas Sumber Daya Manusia di bidang perpajakan; sudut pandang masyarakat mengenai budaya korupsi yang dilakukan oleh pegawai pajak; serta lemahnya penegakan hukum terhadap pelanggaran-pelanggaran yang dilakukan oleh Wajib Pajak atas kelalaiannya. Oleh karena itu, pemerintah perlu melakukan sosialisasi mengenai perpajakan; memberikan edukasi melalui media sosial maupun seminar secara berkala; memberikan pendidikan terkait perpajakan sejak dini; meningkatkan kualitas dan kinerja database hingga berstandar internasional; meningkatkan kualitas dan kuantitas SDM di bidang perpajakan; meluruskan pandangan masyarakat mengenai budaya korupsi yang dilakukan pegawai pajak; serta menguatkan penegakan hukum terhadap pelanggaran-pelanggaran yang dilakukan oleh Wajib Pajak secara adil dan berkeadilan untuk memberikan efek jera.

Kesimpulan: Pajak adalah kontribusi wajib diberikan kepada negara yang terutang oleh orang pribadi atau badan yang sifatnya memaksa berdasarkan Undang-Undang. Adanya ketentuan- ketentuan mengenai perpajakan diharapkan tercapainya atau terealisasikannya target penerimaan pajak setiap tahunnya. Namun, pada praktiknya terdapat permasalahan sehingga perlu dilakukan upaya-upaya yang dapat mengatasi permasalahan tersebut.
Penanggulanan Ketidakpatuhan Perpajakan Terkait Transaksi Aset Kripto di Indonesia
Authors: Budiman Shelley
Published: March 2023

Latar belakang: Kehadiran mata uang kripto dan aset kripto merupakan salah satu terobosan komoditas aset investasi terbaru akhir ini semakin gencar diminati oleh khalayak di Indonesia. Namun konsekuensi nyata terhadap kehadiran mata uang dan aset kripto ini juga sangat nyata sebab masih banyak sisi gelap yang mungkin belum terungkap dari kehadiran mata uang dan aset kripto ini. Sehingga pemerintah mengambil langkah untuk menetapkan pajak terkait aset kripto untuk membantu memantau pola investasi mata uang dan aset kripto di Indonesia. Adapun rumusan masalah dalam tesis ini yaitu:

1.) Apa landasan hukum yang mengatur mengenai perpajakan aset kripto? 2.) Bagaimana cara mengatasi problematika ketidakpatuhan pelaku ekonomi terkait kripto di Indonesia terkait perpajakan atas transaksi aset kripto tersebut? 3.) Apa sanksi atau konsekuensi terhadap pihak manapun yang tidak mematuhi peraturan perundang- undangan terkait perpajakan, terlebih lagi pajak kripto?

Metode penelitian: Penelitian ini berfokus pada studi kepustakaan. Dalam mencari dan mengumpulkan data yang diperlukan dalam proses penulisan ini menggunakan data-data berupa buku, hasil- hasil penelitian, tulisan dan pendapat pakar hukum serta jurnal, surat kabar, internet, dan makalah yang relevan.

Hasil penelitian: Pajak atas transaksi aset kripto di Indonesia dipungut melalui PPN dan PPh. Ketidaktahuan hukum maupun kekhilafan yang menyebabkan kewajiban pajak tidak terlaksana maka akan mendapatkan konsekuensi yaitu sanksi administratif maupun sanksi pidana.

Kesimpulan:

Pemungutan pajak ini efektif diberlakukan berkat seperangkat peraturan perundang-undangan yang mengaturnya. Pemungutan pajak terhadap tiga pelaku utama kegiatan yang bersangkutan dengan transaksi Aset Kripto, yaitu penjual aset kripto, pedagang dan penyelenggara perdagangan melalui sistem elektronik, juga penambang aset kripto mencapai hingga Rp 126,75 miliar.
Eosinophilic Ulcer: Report of Four Clinical Cases
Authors: Bastos Julie Campos da Costa , Peixoto Giovanna Ressiguier , Alvarenga Juliana Batista , Crespo Letícia Rodrigues , Lugon Maria Eduarda Barbosa , Oliveira Thaís Gama de , Silva William Rodrigues da , Gomes Alessandra Oliveira Ferrari , Oliveira Silvia Paula de , Junior Jose de Assis Silva , Buexm Luisa Aguirre
Published: March 2023

Unique histopathological type of chronic traumatic ulceration of the oral mucosa is the chronic inflammatory process with ulceration and eosinophilia, which may exhibit a pseudo invasive deep inflammatory reaction and regresses slowly. Interestingly, many of these lesions resolve after an incisional biopsy. The aim of this paper is to report four clinical cases of eosinophilic ulcers, with emphasis on an appropriate diagnosis by biopsy. In the four cases reported, an incisional biopsy was chosen because the lesions presented clinical characteristics of a probable squamous cell carcinoma, which was discarded after the surgical procedure and histopathological analysis. The performance of biopsy in cases of eosinophilic ulcer is essential for a correct diagnosis since the lesion resembles malignancies and other conditions
Comparison of the Hemodynamic Effects of Intubation via Fastrach Laryngeal Mask Airway with Standard Direct Laryngoscopy in Hypertensive Patients
Authors: Göktan Gökhan , Ülgey Ayşe
Published: March 2023

Background/Aim: In this study, hemodynamic response and postoperative complications of intubation via laryngoscopy compared to laryngeal mask airway were investigated in hypertensive patients. Materials and Methods: Following ethics committee approval, 120 ASA II-III patients (aged 18-65 years) with stage 1 or 2 hypertension who required endotracheal intubation in an elective surgery were randomly assigned into 2 groups. Group L (n = 60) was defined as the direct laryngoscopy in endotracheal intubation group, and Group F (n = 60) used the Fastrach LMA in endotracheal intubation. The HR, SAP, DAP, MAP and SpO2 were recorded at baseline (after premedication by midazolam), after anesthesia induction (when no response was recorded to TOF stimulation), during intubation, and on minutes 0, 1, 2, 3, 4 and 5 after intubation. The patients were transferred to the recovery room after extubation. Patients were asked at the postoperative 30th minute whether they experienced a sore throat or hoarseness. To check pharyngolaryngeal morbidity, sore throat and hoarseness were assessed by a 4-point scale. Results: Demographic characteristics were found to be similar in both groups. Thyromental and sternomental distance and difficulties in mask ventilation were found to be similar. It was found that time to intubation was significantly higher in group F. In group L, the HR, DAP and MAP values increased on minute 0 after intubation when compared to the baseline values and returned to baseline values within one minute. In group F, the HR, SAP, DAP and MAP decreased on minute 0 compared to the baseline. Postoperative morbidity was comparable between the groups. No significant difference was found in sore throat and hoarseness between the groups. Conclusion: Intubation via LMA is more advantageous in alleviating hemodynamic responses. Intubation via direct laryngoscopy is a more rapid method when compared to intubation via LMA. There was no significant difference in upper respiratory tract morbidity between the groups.
Utilization of Cloud Technology Applications for Efficient Office Administration among Secretaries in Rivers State Universities
Authors: Oghenerukevwe Ikepu Christian , Kayii NumbaraBari E
Published: March 2023

The study aimed at assessing the utilization of cloud technology applications for efficient office administration among secretaries at Rivers State universities. Three research questions were posed and answered, while three corresponding hypotheses were formulated and tested at 0.05 level of significance. The research design adopted for this study is an analytic-descriptive design. The population for this study consisted of all 91 secretaries at Rivers State universities. The instrument used for data collection was the "Cloud Technology Applications Questionnaire (CTAQ)". The CTAQ was composed of 30 items graded on a four-point scale. The instrument was subjected to content and validity checks by three experts, and a reliability test was conducted using Cronbach's alpha, which gave an overall coefficient of stability of 0.75. Data gathered for research questions was analyzed using mean and standard deviation, and the formulated null hypotheses were tested with a t-test at 0.05 alpha. The findings revealed, among other things, that secretaries in Rivers State universities used platform as a service (PaaS) for office administration to a lesser extent than they used software as a service and communication as a service (CaaS) for office administration. Also, findings revealed that there is no statistically significant difference in the mean ratings of university secretaries at Rivers State University and Ignatius Ajuru University of Education for their use of platform as a service (PaaS), software as a service (SaaS), and communication as a service (CaaS) for office administration. Based on the findings, it was recommended, among others, that universities should create a digital environment to increase and support the use of cloud computing services or applications among employees.
A Systematic Review On Factors Influencing The Incidence Of Pneumonia In Children.
Authors: Ms.Selvi M , Dr. Sasi.V
Published: March 2023

Pneumonia is a burden for child mortality. Pneumonia influenced by various modifiable factors, need to understand a factors and health seeking behaviour to prepare community based intervention on pneumonia.

Objectives: 1. To assess the incidence of community acquired pneumonia in Children.

To identify the risk factors for community acquired pneumonia in Children.

Data Sources and Synthesis: This systematic review collected around 65 studies from various data sources such as PubMed, Biomed Central, Plus One, Helinet, Coherence, Google Scholar and Springer link. Based on the selection criteria 25 studies were analysed.The data synthesized on incidence, risk factors and health seeking behaviour and different aspects of pneumonia.

Interpretation and Conclusion

Various original research studies interpreted the incidence of pneumonia in children and lack of knowledge and practice, poor health seeking behaviour along with environmental factors are worsen the severity of childhood pneumonia. Complete Vaccination and effective use of health services promote the standard of care.

Recommendation

There is a need of community based intervention to prevent the occurrence of pneumonia and restore the paediatric health.
“PHENOTYPIC EVALUATION OF ANTIFUNGAL SUSCEPTIBILITY PATTERN OF Candida albicans ISOLATED FROM DIFFERENT CLINICAL SAMPLES BY KIRBY-BAUER DISC DIFFUSION AND BROTH MICRODILUTION METHOD TO FLUCONAZOLE AND AMPHOTERICIN B”
Authors: Prema Nandini , R.Sujatha
Published: March 2023

Introduction: Candidiasis is a major fungal infection where Candida albicans is the major cause of infections in humans.  Candida albicans is an opportunistic pathogen under immune-compromised conditions and despite anti-fungal therapies, it has become lethal. Increase in the antimicrobial resistance in C. albicans is a matter of concern as it is in the human microbiome.

Aim and Objective: To determine the antifungal susceptibility pattern of Candida albicans isolated from different clinical samples against Fluconazole and Amphotericin B by Kirby Bauer disc diffusion method and Broth microdilution method.

Materials and Methods: This was a cross sectional study carried out in the Department of Microbiology at Rama Medical College Hospital and Research Centre Mandhana, Kanpur for a period of 1 year i.e, April 2018 to April 2019. A total of 70 isolates of Candida species from different clincal specimens like blood, BAL, urine, Pus, Et secreation and vaginal secreation were evaluated for its susceptibility against Fluconazole and Amphotericin B using Kirby Bauer disc diffusion method and Broth micro dilution method according to the CLSI guidelines 2018.

Results: Out of 70 isolates of Candida species 29 (41.4%) isolates were confirmed to be C.albicans. The ratio of Males 18 (62%) was more as compared to that of the Females 11(37.9%) with the maximum age of 31-40 being affected the most followed by 41-50 and least in the age group above 61 years of age. The number of isolates was maximum in the urine sample.  A total of 12 (41.3%) samples of Candida were sensitive and 17 (58.6%) samples were resistant to Amphotericin B & 27(93%) samples of Candida were sensitive and 2(6.8%) samples were resistant to Fluconazole by Kirby bauer disc diffusion method. 28(96.5%) samples of Candida were sensitive and 1(3.4%) sample was resistant to Amphotericin B & 25 (86.2%) samples of Candida were sensitive and 4(13.7%) samples were resistant to Fluconazole by broth microdilution method.

Conclusion: The Antifungal susceptibility testing by broth microdilution method revealed that fluconazole was exceedingly resistant against Candida albicans (13.7%) and increasingly susceptible to Amphotericin B (96.5%). Antifungal susceptibility testing may possibly be used to calculate the clinical response, to forecast malfunction in management. Therefore, Proper administration of antifungal drugs should be prioritized only with susceptibility result testing.
Recent Advances In The Development Of Nanoparticles In Enhancement Of Solubility Of Poorly Soluble Drugs
Authors: Pavan Kumar Krosuri , Mothilal M
Published: March 2023

The formulation of poorly soluble drugs is one of the most difficult tasks for pharmaceutical formulators. Conventional techniques for increasing the solubility of these drugs have had limited success. This is especially true when dealing with drugs that have low aqueous and organic solubility. Solubility is an important determinant of drug liberation and thus drug absorption, and it plays an important role in formulation oral bioavailability. A drug solubility directly influences its dissolution rate. Most New drugs have low water solubility, making them difficult to formulate into drug delivery systems. As a result, improving the solubility of poorly water soluble drugs is one of the necessary preformulation steps in pharmaceutical product development research. The use of nanoparticles in the formulation of hydrophobic drugs improves their solubility and efficacy. Emulsion-solvent evaporation method, Double Emulsion and Evaporation method, Salting out method, Emulsions diffusion method, Antisolvent Precipitation Method, Polymerization method, and Coacervation or Ionic Gelation method can all be used to make nanoparticles. Bottom-up methods such as Antisolvent precipitation are the most efficient and cost effective in the preparation of nanoparticles.
Recapitulating The Etiology And Pathophysiology Of Obesity Epidemic: A Comprehensive Guide To Associated Biomarkers And Pharmacotherapy
Authors: Kirti Goel, Randhir Singh, Vipin Saini, Seema Bansal
Published: March 2023

Obesity or Adiposity is a worldwide common health problem that is related with an augmented risk of a number of medical conditions, morbidity and mortality. This mini review recapitulates the epidemiology, Etiology, associated comorbidities, biomarkers and available pharmacotherapy of obesity. The epidemiology of obesity is increasing in low-, middle- and high-income countries, with sociodemographic, behavioural, and genetic factors all playing a role. Comorbidities include hypertension, diabetes mellitus, stroke, coronary artery disease, and melanoma. Biomarkers associated with obesity include anthropometric markers, biochemical markers, hormonal markers, molecular biomarkers. Obesity related Oxidative stress is also discussed in this paper as per current findings from various clinical and preclinical data available up to January 2023.Treatment approaches range from lifestyle changes to pharmacotherapy and surgery. The available pharmacotherapy is either connected with precarious ill effects or overpriced, therefore, alternative therapies for obesity attenuation are required. Article under discussion provides an insight into oxidative stress attenuation, gene therapy via biomarkers regulation for combating obesity. Prevention strategies should include multidimensional approaches tailored to each nation
BINÔMIO TEMPO-TEMPERATURA: AVALIAÇÃO DE UM MÉTODO DE CONTROLE DE QUALIDADE EM UM RESTAURANTE ESPECIALIZADO EM DELIVERY
Authors: Ferreira da Silva Wilma Fabiana , Macedo Oliveira Felipe Carlos de , Medeiros Santos Enio Rafael de
Published: March 2023

Com as mudanças nos padrões do estilo de vida da população, houve a necessidade de adaptação nas mais diversas atividades do cotidiano, tendo-se como exemplo o aumento do consumo de refeições produzidas fora de casa, levando a adaptações por parte dos serviços de alimentação. Assim, o serviço de delivery surgiu como parte dessas adaptações. Entretanto, o delivery também deve oferecer um alimento seguro, tendo como uma das principais ferramentas o controle do binômio tempo-temperatura. Não há legislações que determinem valores de referência para o binômio tempo-temperatura para os serviços de delivery. O estudo em questão objetivou analisar o binômio tempo-temperatura durante o processo de delivery, como método de controle de qualidade do alimento ofertado. O estudo foi realizado em um restaurante privado da cidade de Natal/RN nos anos de 2020, 2021, 2022. Foram monitorados o tempo em que os pratos passavam em rota de entrega, a variação da temperatura durante o processo e a qualidade microbiológica final do produto. A partir das análises, observou-se que houve diferença estatística entre as aferições iniciais e finas, demonstrando uma perda considerável de temperatura ao longo da rota de entrega, notando-se que pratos que possuíam mais líquido perderam menos temperatura. Através das análises microbiológicas constatou-se que todas as preparações se apresentaram próprias para o consumo ao final da rota de entrega, estando dentro dos parâmetros determinados pela legislação brasileira. Conclui-se que o método estudado se provou útil e eficaz à comprovação da segurança do alimento que passou pelo processo de delivery.
Knowledge and Awareness of Children Eye Care Among Parents In Malaysia
Authors: Subri Sabrina , Mohd Ali Adilah , Binti Mohd Akmal Aishah Humaira` , Binti Noor Hisham Nuranis Aini , Binti Hamdan Nur Amalia Sahira
Published: March 2023

Introduction: Children rarely complain about their vision, therefore rely on parents’ knowledge and awareness for early detection and management of their ocular problems. Parents’ knowledge and awareness may influence their eye-care seeking behaviour, which in turn helps to reduce the prevalence of childhood eye problems. Therefore, this study aimed to investigate knowledge and awareness about childhood eye problems and eye care seeking behaviour among parents in Malaysia. Methods: A cross-sectional study was conducted on parents with either typically developing (TD group) or special needs children (SN group) in Malaysia. Data were collected using a self-administered, validated bilingual questionnaire using Google Form distributed through social medias and associations via purposive sampling. Results: A total of 173 respondents (74 in SN group; 99 in TD group) aged between 20 to 50 years old participated in the study. Participants had the highest and the least knowledge about refractive error and strabismus respectively with social medias been the main source of information. Overall knowledge and attitude scores were significantly higher in SN group compared to TD group (p < 0.05). Level of awareness was high for common symptoms and eye problems with no group differences observed. Conclusion: Misconception and low awareness are still an issue for less common eye conditions. The use of social medias in educating the public about these is recommended as this is the most preferred source of information. This study provides useful insight about parents in Malaysia with regards to children eye care including recommendations for future preventive measures.
Food Hygiene and Storage Practices towards the Understanding of Food Microbe among Universiti Malaysia Sabah (UMS) Students
Authors: Jeinie Mohammad Halim , Md Nor Norazmir
Published: March 2023

Introduction: Lack of microbial knowledge among university students may expose them to food poisoning and disregard food safety concerns, especially food hygiene and storage practices. This research aimed to assess undergraduate students’ understanding of biological (microbial) food hazards and evaluate current food handling practices. Methods: The study involved 372 respondents consisting of UMS students, including Labuan and Sandakan campus branches. The respondents of this study consisted of students of different genders, ages, ethnicities, fields of study, years of study, faculties, and early studies. Respondents answered all 19 questions of the complete questionnaire, including demographics, personal hygiene practices, food storage practices, and microbial knowledge. Results: On average, the parts of personal hygiene, food storage practices, and microbial knowledge had values of (3.66 ± 0.414), (3.70 ± 0.363) and (3.52 ± 0.607), respectively. All variables showed a relationship categorised as moderate. The relationship between personal hygiene practices and knowledge was (r = 0.319), food storage practices and microbial knowledge were (r = 0.410), while personal hygiene practices and food storage practices were (r = 0.425). Conclusion: UMS students maintain a moderate level of knowledge on personal hygiene and food handling and have a level of knowledge on biological hazards (microbes) that affect food safety.
Evaluation of Knowledge, Practice, and Barriers Towards Breast Self-Examination (BSE)
Authors: Ismail Siti Nur Anis , Nor Azman Nurul Dizyana , Thomas Sudin Ann Eryyna Lema , Shamsuddin Nurul Saadiah
Published: March 2023

Introduction: Breast cancer affects 2.1 million women each year and causes the highest number of cancer-related deaths among women. Several modalities such as mammography, ultrasound, magnetic resonance imaging & biopsy are used for diagnostic purposes; clinical breast examination (CBE) & breast self-examination (BSE) are performed as part of screening approaches. The objective of this research is to evaluate knowledge, practices, and barriers to breast cancer. Methods: A cross-sectional study was carried out among 235 women in a tertiary hospital, from March to June 2020. Data were collected using a validated questionnaire adapted from previous study and distributed by hand. Results: Most of the respondents were single (68.9%), university graduate (82.6%) and students (39.6%). There was a significant difference between BSE performers and non-performers correlated to education level, marital status, occupation, family history of breast cancer, and knowledge level of BSE. BSE performers had lower mean scores for barriers compared to non-performers. Conclusion: Overall findings indicate respondents have a moderate knowledge level of BSE with 64.7% (n = 152). Other than that, 57.0% (n = 134) of women practice BSE. Thus, BSE educational programs should be carried out in society for the early detection of breast cancer.
The Application of Telemedicine Among Self-administered Eye Drop Users: the Accuracy and Patient Satisfaction
Authors: Razak Shaz’ Ain , binti Abdullah Fatin Nur Syafiqa , Adrian Kathleen
Published: March 2023

Introduction: Telemedicine has comparable benefits to face-to-face consultation in certain healthcare settings. The purposes of this study were to determine the accuracy and patient satisfaction levels following telemedicine and in-house clinic teaching sessions on self-administered eye drop techniques. Methods: A case-control study was conducted on eye drop users who received instruction in the self-administered eye drop technique teaching via telemedicine and face-to-face sessions. The respondents’ self-administration of eye drops was video-recorded and graded independently by two qualified optometrists on a scale of 1 to 10. Patient satisfaction levels with both platforms were determined using a 5-point Likert scale questionnaire. Results: This study enrolled 50 eye drop users (N = 25 face-to-face, N = 25 telemedicine) with a mean age of 33.84 ± 15.85 years old. Nearly half of them (48%) had been using the eye drops for more than a year, and 52% had not been instructed on how to administer the eye drops. The accuracy of self-administered eye drops was high (M = 9.5, IQR = 1.5) and did not differ significantly between groups (p > 0.05). While both groups reported high levels of satisfaction (90%), listening difficulties were found to be significantly associated with patient satisfaction (p = 0.02). Conclusion: Both the in-house clinic and telemedicine sessions are significantly comparable to the face-to-face approach for clinical education purposes. The potential for telemedicine delivery is somewhat promising, but additional areas must be explored in the future to demonstrate the effectiveness of the practice.
Gait and Postural Control Characteristics among Individuals with Benign Paroxysmal Positional Vertigo: A Scoping Review
Authors: Nasruddin Haziqah , Justine Maria , Manaf Haidzir
Published: March 2023

Benign paroxysmal positional vertigo (BPPV) is a common peripheral vestibular disorder. Besides vertigo, unsteadiness is a common subjective complaint. This study aims to gain an overview of gait and postural control changes among individuals with BPPV compared to healthy individuals. Relevant case-control studies were searched from their inception until April 2020 using the Scopus, Web of Science and Science Direct databases. Two independent reviewers assessed the methodological quality using the Newcastle-Ottawa Scale (NOS) for case-control studies. A total of 15 studies which satisfied the eligibility criteria were included. The findings suggest evidence of gait and postural control alteration characterized by slower gait speed, reduced gait velocity, increased anterior-posterior centre of pressure, and increased sway velocity compared to controls. Individuals with BPPV showed evidence of gait and postural control alteration. Future exploration on this issue is vital to support gait and postural control alteration among individuals with BPPV.
Modified K-Means Clustering for Demand-Weighted Locations: A Thailand’s Convenience Store Franchise - Case Study
Authors: Leenawong Chartchai , Chaikajonwat Thanrada
Published: March 2023

This research applies and modifies K-means clustering analysis from Data Mining to solving the location problem. First, a case study of Thailand’s convenience store franchise in locating distribution centers (DCs) is conducted. Then, the final centroids are served at suggested DC locations. Besides the typical distance, Euclidean, used in K-means, Manhattan, and Chebyshev, is also experimented with. Moreover, due to the stores’ different demands, a modification of the centroid calculation is needed to reflect the center-of-gravity effects. For the proposed centroid calculation, the above three distance metrics incorporating the demands as weights give rise to another three approaches and are thus named Weighted Euclidean, Weighted Manhattan, and Weighted Chebyshev, respectively. Besides the optimal locations, the effectiveness of these six clustering approaches is measured by the expected total distribution cost from DCs to their served stores and the expected Davies–Bouldin index (DBI). Concurrently, the efficiency is measured by the expected number of iterations to the final clusters. All these six clustering approaches are then implemented in the case study of locating eight DCs to distribute to 260 convenience stores in Eastern Thailand. The results show that though all approaches yield locations in close proximity, the Weighted Chebyshev is the most effective one having both the lowest expected distribution cost and lowest expected DBI. In contrast, Euclidean is the most efficient approach, with the lowest expected number of iterations to the final clusters, followed by Weighted Chebyshev. Therefore, the DC locations from Weighted Chebyshev could, ultimately, be chosen for this Thailand’s convenience store franchise.
PENGARUH AUDIT TENURE, DEBT DEFAULT, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA INDUSTRI TEKSTIL DAN GARMEN PERIODE TAHUN 2014-2018 YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Osta Nababan Benny , Maulidya Karlina
Published: March 2023

Seiring persaingan bisnis global yang semakin ketat, perusahaan tidak hanya bertujuan untuk mencari keuntungan seoptimal mungkin tetapi juga bertujuan untuk kelangsungan hidup finansial dan non finansial suatu perusahaan untuk dapat beroperasi dalam jangka waktu kedepan. Kondisi dan peristiwa dialami oleh perusahaan dapat memberikan indikasi kelansungan usaha (going concern) perusahaan,  contoh kerugiaan yang signifikan dan terus menerus sehingga menimbulkan keraguan atas kelangsungan hidup perusahaan. Going concern adalah kelangsungan hidup suatu badan usaha dan merupakan asumsi dalam pelaporan keuangan entitas sehingga jika entitas mengalami kondisi yang sebaliknya entitas tersebut menjadi masalah. Penelitian ini bertujuan untuk menguji hubungan antara audit tenure, debt default, dan opinion shopping terhadap penerimaan opini audit going concern. Penelitian ini menggunakan sampel perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018. Berdasarkan Purposive sampling, Total sampel 16 Perusahaan. Pengujian Hipotesis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa audit tenure, debt default, dan opinion shopping tidak berpengaruh signifikan terhadap penerimaan opini audit going concern.
PENGARUH KEDISIPLINAN DAN PENGAWASAN TERHADAP KINERJA BANTUAN POLISI PAMONG PRAJA KABUPATEN BOGOR
Authors: Anwar Syaiful , Jibril Muhamad
Published: March 2023

Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Pengawasan dan Kedisiplinan terhadap Kinerja Pegawai/anggota pada instansi Satuan Polisi Pamong Praja Kabupaten Bogor. Jenis Penelitian yang digunakan ini adalah kausalitas dengan pendekatan  kuantitatif, Lokasi penelitian tersebut di Kantor Satuan Polisi Pamong Praja Kabupaten Bogor. Populasi Penelitian adalah anggota Bantuan Polisi Pamong Praja Kabupaten Bogor yang berada di Markas Komando dengan total 150 orang.  Pada Penelitian ini Pengambilan Sampleing dilakukan dengan menggunakan Rumus Slovin dan di dapat hasil Sampleing berjumlah 110 orang. Dalam hasil Penelitian menunjukan bahwa Pengawasan dan Kedisiplinan secara bersamaan mempunyai Pengaruh terhadap kinerja Bantuan Polisi Pamong Praja Kabupaten Bogor, hal tersebut di buktikan berdasarkan hasil uji F (simultan) yang di peroleh nilai F hitung lebih besar dari F tabel, F hitung 59.206 > F tabel 3,08. Berdasarkan hasil uji Keofisien Determinasi diperolehan nilai Adjusted R Square sebesar 0,516 atau 51,6%. Hal tersebut menunjukan bahwa Kedisiplinan dan Pengawasan secara simultan berkontribusi mempangaruhi Kinerja Personil sebesar 51,6%. Sedangkan sisanya 48,4% di pengaruhi oleh faktor lain yang dalam penelitian tidak di bahas atau diteliti.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI TERHADAP KOMITMEN ORGANISASI KANTOR KECAMATAN BOGOR TIMUR
Authors: Ilyas Yasnimar , Telaumbanua Indarti
Published: March 2023

Tujuan penelitian ini adalah untuk mengetahui pengaruh gaya kepemimpinan transformasional dan budaya organisasi secara parsial dan simultan terhadap komitmen organisasi di kantor Kecamatan Bogor Timur Kabupaten Bogor. Jenis penelitian ini adalah kuantitatif kausalitas. Lokasi penelitian adalah Kantor Kecamatan Bogor Timur Kabupaten Bogor. Hasil penelitian menunjukkan (1). Terdapat pengaruh dan signifikansi kepemimpinan transformasional terhadap komitmen organisasi. Hal ini dibuktikan dengan nilai t hitung  = 29,040 > t tabel 2,119 dengan nilai signifikansi sebesar 0,000 > 0,05. (2). Tidak terdapat pengaruh positif dan signifikan variabel budaya organisasi terhadap komitmen organisasi. Hal ini dibuktikan dengan nilai t hitung = -1,634 < t tabel 2,119 dengan nilai signifikansi sebesar 0,122 < 0,05. (3). Hasil uji hipotesis secara simultan menunjukkan bahwa secara bersama-sama variabel kepemimpinan transformasional dan budaya organisasi mempunyai pengaruh positif dan signifikansi terhadap komitmen organisasi. Hal ini dibuktikan dengan nilai F hitung 2806,727 > F tabel 3,63. (4). Variabel yang paling dominan mempengaruhi komitmen organisasi adalah variabel kepemimpinan transformasional hal ini terlihat dari nilai koefisien regresi variabel kepemimpinan transformasional sebesar 0,965.
Nidhi Chanani's Pashmina: A Single Mother's Quest for Diasporic Relocation
Authors: Ghatak Manonita Chowdhary Roy
Published: March 2023

Nidhi Chanani in her debut graphic novel, Pashmina synthesizes the diasporic dilemma of dislocation and relocation in a multicultural context through Nimisha’s character. As a first-generation immigrant, Nimisha projects the concept of “cultural transplantation” in a diasporic setting. She represents the Indian-American women and brings out their quandaries, joys, and sorrows during their struggle between relocation and acculturation. Seen through the eyes of Priyanka, Pashmina charts Nimisha’s quest for identity in India and the diaspora. Through the psychological, cultural, and generational conflict of Nimisha and her daughter, Nidhi Chanani presents a mother-daughter duo to us who challenge the traditional concept of diasporic womanhood in various ways. The present paper demarcates the zones of Nidhi Chanani’s female diasporic characters’ confirmation of the prevalent diasporic theories and their breaking from them. It further proceeds to focus on how the traditional concept of diasporic victimhood and forced exile has given way to emancipation and identity formation. Finally, the article examines how the graphic novel presents America as a total antithesis to India: although geographically alien, the country is perceived by immigrant women as a place in which they can survive with dignity and respect.
Self-reflexive Anthropomorphism in Cece Bell’s Autobiographical Comics: A Study of the Transgressions of Narrative Levels
Authors: Takakura Sandra Mina
Published: March 2023

Cece Bell released her autobiographical comic El Deafo (2014) in print and digital versions, transposing herself into the anthropomorphic rabbit Cece, who speaks of her hearing loss experience at four after having contracted meningitis. Young Cece wears a hearing aid on her long rabbit ears, showing her animal, human, and technological hybrid body to others. Nevertheless, she assumes the identity of the superhero “El Deafo,” her alter-ego, to cope with her daily challenges in a community composed mostly of hearing individuals, first as an escape to her imaginary world and later for accepting her identity as deaf. This paper aims to analyse El Deafo as an autobiographical comic, considering the representation of deafness through an unstable hybrid body and a transgression of the narrative levels based on the notion of metalepsis, drawn by Genette, Kukkonen, and Ryan in various media.
Desafios da (con)vivência pós-humana em Klara e o Sol e After Yang
Authors: Gomes Anderson Soares
Published: March 2023

Este artigo objetiva investigar desafios da (con)vivência entre seres humanos e pós-humanos representados em duas obras de ficção contemporânea: o romance Klara e o Sol (2021), de Kazuo Ishiguro, e o filme After Yang (2021), de Kogonada. Os dois trabalhos narram os efeitos da presença de indivíduos pós-humanos em famílias humanas. O presente texto será organizado a partir de dois focos de análise: primeiramente, a maneira que essas obras de ficção problematizam noções de identidade humana e pós-humana, especialmente considerando questões como memória, raça e fé; e em segundo lugar, as formas que esses entes tecnológicos se inserem em um contexto familiar humano. Sendo assim, esse trabalho pretende mostrar como Klara e o Sol e After Yang são obras que testam os limites da representação pós-humana, questionando paradigmas essencialistas do humanismo.
Representação e experiência de corpos marginalizados na duologia Semente da Terra, de Octavia E. Butler
Authors: Coelho Lisiani , Marques Eduardo Marks de
Published: March 2023

Este artigo apresenta uma leitura crítica dos romances A Parábola do Semeador (2018) e A Parábola dos Talentos (2019) da autora afro-americana Octavia E. Butler, com foco na análise das diferentes representações e experiências de corpos marginalizados nessas produções distópicas. No contexto dessas narrativas, entendem-se corpos marginalizados como aqueles que mais sofrem pelos efeitos de uma exploração capitalista desenfreada, de uma crise climática sem precedentes e da incapacidade de gerência do governo. Nessa categoria, incluem-se corpos de diferentes raças, gêneros, idades, entre outros. O suporte teórico utilizado compreende principalmente noções de corpo expostas nas obras A Sociologia do Corpo, de David Le Breton (2007), Microfísica do Poder, de Michel Foucault (1998) e Changing Bodies in the Fiction of Octavia Butler: Slaves, Aliens, and Vampires, de Gregory Hampton (2010).
Anais do II EnCUCA: II Simpósio Internacional de Pesquisa e XVII Encontro de Iniciação Científica do UniCEUB
Authors: Brasilia UniCEUB
Published: March 2023

O II EnCUCA, que reúne o II Simpósio Internacional de Pesquisa e o XVII Encontro de Iniciação Científica do UniCEUB, foi promovido pela Diretoria Acadêmica e pela Assessoria de Pós-Graduação e Pesquisa do UniCEUB com apoio financeiro da Fundação de Apoio à Pesquisa - FAP/DF. As atividades foram realizadas nos dias 1, 2, 3 e 4 de outubro de 2019, nos três turnos, em auditórios e espaços dos campi Asa Norte e Taguatinga, do UniCEUB, no Distrito Federal
Anais do III EnCUCA: III Simpósio Internacional de Pesquisa e XVIII Encontro de Iniciação Científica do UniCEUB
Authors: Brasilia UniCEUB
Published: March 2023

O III EnCUCA, evento que reúne o III Simpósio Internacional de Pesquisa e o XVIII Encontro de Iniciação Científica do UniCEUB, foi promovido pela Pró-Reitoria Acadêmica e pelaDiretoria AcadêmicadoUniCEUB. Asatividadesforamrealizadasnosdias 15, 16 e 17 de dezembro de 2020,nostrês turnos, em formato online e contou com palestras, mesas-redondas, oficinas e apresentações dos resultados finais de pesquisas de graduação e pós-graduação de todas as áreas do conhecimento.
Los retos jurídicos de la hipoteca inversa
Authors: García Rodríguez José María
Published: March 2023

Hace 15 años se reguló por primera vez la hipoteca inversa en España a través de la disposición adicional primera de la Ley 41/2007. Desde entonces, escasas novedades legislativas se han realizado a este producto financiero, que, año tras año, no ha conseguido despegar en el volumen de operaciones formalizadas (hasta el punto de considerarse un producto residual).
Sin embargo, en este mismo tiempo, el mercado de la financiación hipotecaria a particulares para la compra de vivienda ha vivido una notoria revolución jurídica, impulsada, en un primer momento, por las sentencias del Tribunal Supremo que declaraban la nulidad de varias cláusulas contenidas en las escrituras de préstamo hipotecario y, posteriormente, su transformación ha sido promovida desde Europa, con la transposición a nuestro ordenamiento jurídico de la Directiva 2014/17/CE.
En este artículo se analiza la hipoteca inversa con una finalidad prospectiva, examinando su actual regulación para poder establecer una predicción de los riesgos jurídicos que podrían entrañar, para las entidades prestamistas, la formalización de estas operaciones en el presente.
AKTIVITAS PROBIOTIK ISOLAT DNH 16 YANG DIISOLASI DARI DALI NI HORBO
Authors: Vicky  , Yasmin Nabila , Sianturi Naomi , Fachrial Edy
Published: March 2023

Dali Ni Horbo merupakan makanan tradisional khas batak yang difermentasi dari susu kerbau mengandung bakteri asam laktat bersifat probiotik yang dapat memberikan dampak positif terhadap kesehatan. Penelitian ini bertujuan untuk mengetahui karakterisasi probiotik isolat DNH 16 yang meliputi aktivitas antimikroba, toleransi terhadap asam dan garam empedu. Aktivitas antimikroba dilakukan terhadap Staphylococcus aureus menggunakan metode difusi cakram. Toleransi terhadap asam dan garam empedu dilakukan dengan menentukan pertumbuhan isolat pada media MRS Broth pH3 dan MRS Broth dengan 0,3 % garam empedu berturut – turut pada λ 600 nm. Hasil penelitian menunjukkan isolat DNH 16 berbentuk basil, katalase negatif, heterofermentatif. Aktifitas antimikroba dari isolat DNH 16 yaitu 4,6mm. Viabilitas pertumbuhan terhadap asam yaitu 91,6 %, viabilitas pertumbuhan terhadap garam empedu yaitu 66,5%. Hasil menunjukan bahwa isolat DNH 16 berpotensi sebagai bakteri probiotik.
PRODUCTION OF CELLULOSE ACETATE MEMBRANE FROM COCOA (THEOBROMA CACAO L) SHELL MODIFIED POLYETHYLENE GLICOL FOR PB METAL ION FILTRATION
Authors: Riani Pevi , Syafrinal  , Ikhlas Armin Muhammad
Published: March 2023

In this study, a modified polyethylene glycol modified cellulose acetate membrane was made. Cellulose acetate was synthesized from cocoa husk waste (Theobroma cacao L) with several steps, namely isolation of alpha cellulose from cocoa husk waste, synthesis of cellulose acetate from alpha cellulose, preparation of 10% cellulose acetate membrane with the addition of polyethylene glycol 0, 5, 10, 15, 20 & 25% . From the results of the research, it was found that the FT-IR analysis of -cellulose from cocoa shells showed an absorption peak at wave numbers between 3400 – 3500 cm-1 which indicated the presence of O-H stretch groups. At wave numbers 2800-2900 cm-1 indicates C-H stretching, then it can be seen at wave numbers 1160 cm-1 indicates C-O-C stretching, and at 1035-1060 cm-1 indicates C-O stretching. In the fingerprint area, we found absorption peaks at wave numbers around 1300 cm-1 which indicated the presence of C-H bending and around 1400 cm-1 indicating the presence of CH2 bending. The cellulose acetate obtained is white and smooth compared to alpha cellulose. At the membrane preparation stage, the results of the insoluble cellulose acetate & PEG using acetone as a solvent. So it is necessary to do a solubility test and find a suitable solvent to form polyethylene glycol modified cellulose acetate membrane for Pb metal ion filtration.
IDENTIFICATION OF NATIONAL IDENTITY THROUGH SPORTS AND CULTURAL ACTIVITIES
Authors: Hadj Ben Khaled , Hayat Touati , Mokrani Djamel , Guezgouz Mohamed
Published: March 2023

Introduction: The study aims to determine the role of sports and cultural activities in the establishment of national
identity among primary school students. Methods: It has thus applied to a random sample of 300 pupils of the fifth
year of primary school in the city of Mostaganem, by means of a descriptive approach based on the technique of the
survey, which is the most suitable for the object of this study. For this purpose, we have opted for the following
statistical tool: Percentages k2 for the computation of the scale (form) presented to the students who are mainly
characterized by honesty and objectivity. Results:After collecting and processing the results, we have been able to
reach the conclusion that sports activities contribute to an above-average degree to the consolidation of national
identity among primary school students. As for the so-called complementary activities (cultural activities), they
contribute significantly to the reinforcement of national identity to a very large extent, exceeding 75%. Discussion:
Thus, in order to strengthen national identity among young people in general and primary school students in
particular, the following recommendations: the need to consider the individual preferences of the students - Satisfy
their needs and make sure not to stifle their creativity strengthening their sense of motivation by involving them in all
activities. Limitations: Despite the high number of the participants, the findings of the study are limited to the
analyses of quantitative data as the main source. Conclusions: The school mission goes far beyond educating
students; it goes as far as teaching them to love their country, to be devoted and faithful to the history and the
nation's ancestral glories.
Keywords: national identity-Sports and cultural activities.-Primary School.
THE SCIENTIFIC RELATIONSHIP BETWEEN THE PROCESS OF KNOWLEDGE MANAGEMENT COMPONENTS AND THE EFFECTIVENESS OF INDICATORS OF COMMUNICATION SKILLS OF THE MINISTRY OF SPORTS AND YOUTH: WITH THE AIM OF INVESTIGATING THE ROLE OF APPLYING AND USING INFORMATION AND COMMUNICATION TECHNOLOGY SKILLS
Authors: Ali Asghar Rashid , Bakhshalipour Vahid
Published: March 2023

Aim and Background: The use of information and communication technology can lead to the development of required
skills in sports employees, and the present research aims to approach the relationship between the process of knowledge
management components and the effectiveness of indicators of communication skills of employees of the Ministry of Sports
and Youth. The role of applying and using information and communication technology skills was investigated. Method:
The research is a descriptive research and the research method is correlational and practical in terms of purpose. The
statistical population of this research is made up of all the employees of sports and youth departments, which according to
the statistics in 2022, were 280 people. To analyze the data, K-S, Kruskal-Wallis, Yeoman-Whitney, Spearman correlation
and regression tests were used. Results: 52.85% had graduate and undergraduate degrees, 38.85% had master's degrees,
and 1.72% were doctoral and doctoral students. The correlation coefficient between ICT and knowledge management
components is 0.369 and ICT with communication skills indicators is 0.361. Conclusion: The results of statistical data
showed that the level of access and use of information and communication technology in men is higher than women, but
the level of communication skills in girls is higher than boys. Therefore, it is suggested that the country's employees in
general and physical training organizations in particular pay special attention to information literacy and communication
skills.
Keywords: ICT, knowledge, employees, communication