bluuebunny/crossref_metadata_2025 huggingface dataset:
Article: Global Minimum Corporate Tax: A Death Knell For African Country Tax Policies?
Authors: Titus Afton
Published: August 2022

The idea that a global minimum corporate income tax rate should be introduced has been publicized with intense fanfare. Not as widely publicized is the fact that this, along with the other provisions of Pillar Two, has negative implications for the corporate income tax policies currently implemented in African countries. Moreover, Pillar Two may also affect the implementation of the United Nations’ Sustainable Development Goals (SDGs) in Africa. In systematically delineating these implications, this article argues that a more nuanced approach to global harmful tax competition should be followed in the practice of inter-nation equity. This approach is as follows: all countries should cooperate to halt virtual tax competition. Moreover, all developed countries should cease both virtual and real tax competition while developing countries continue to engage in real tax competition – provided that their tax incentives meet certain criteria. Should a developing country not adhere to such criteria, it would forfeit its exemption. This article further argues that African countries are already demonstrating that the fears that such an approach elicits are unfounded. The time is opportune for African countries to advocate for meaningful reform in international tax that would result in fairer outcomes for all developing countries.

Pillar Two, global minimum corporate tax rate, Africa, inter-nation equity, fairness, tax incentives, virtual tax competition, real tax competition, developing countries, Sustainable Development Goals
Debate: Unilateral Digital Services Tax In Africa; Legislative Challenges And Opportunities
Authors: Magwape Mbakiso
Published: August 2022

As the Base Erosion and Profit Shifting (BEPS) Project attains a significant milestone with 130 Members of the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework agreeing on international tax rules that address digitalization of the economy (Pillar 2), and the UN globally approving its tax treaty on Article 12(B) on automated digital services, a handful of African countries have joined their international counterparts in deviating from the global approach by developing and imposing unilateral digital services tax (DST) policy and legislation. This article examines the rationale of short-term measures of a unilateral DST, particularly in the African context post the COVID-19 pandemic and critically examines legislative measures imposed by a number of African countries. The article then contrasts general and specific challenges (applicable to African countries) in imposing a unilateral DST with opportunities that digital taxation presents for the continent, particularly in developing policy and legislation, and in implementation by tax administrations.

DST, Africa, digital economy, tax, ATAF, OECD/G20 Inclusive Framework, BEPS, Pillar II, permanent establishment, allocation rules
Debate: International Company Tax Developments And Some Reflections On Ways Forward For The African Continent
Authors: Wilde M.F. (Maarten) de
Published: August 2022

The article comments on the contribution in this edition entitled ‘Unilateral Digital Services Tax in Africa; Legislative Challenges and Opportunities’. The current paper also serves as an independent reflection on contemporary developments in company taxation and potential ways forward in this regard for the African continent. With a view to submitting suggestions that could cater to the needs and revenue mobilization interests of African countries and – building on the observations of the commented paper’s author – the current paper proposes some suggestions for potential tax policy approaches for Africa. These are based on securing two objectives: (1) maintain and/or attract investment while (2) devising ways and means to further securing sustainable revenue mobilization policies. The first objective could be pursued by prudently continuing to compete for investment to the extent possible considering the available scope for such under the envisaged Pillar Two approach and on a regionally coordinated basis. Meeting the second objective could occur by furthering the market-based tax base division agenda that has emerged in recent years along with the spread of digital services taxes and in the context of developments towards the construction of the Amount A concept in Pillar One. Such a policy direction could also be pursued if the envisaged Pillars collapse.

Corporate Income Tax, base erosion and profit shifting (BEPS), Pillar One, Pillar Two, tax competition, special tax zones, tax incentive regimes, developing countries, developing world, Africa, capacity building, human resource development, fairness.
Article: The Fundamental Freedoms and the Taxation of Dividends Received by Non-resident Investment Funds: Some Thoughts on Non-discrimination With a Special Focus on Recent ECJ Case Law
Authors: Scherleitner Moritz
Published: August 2022

This objective of this article is to discuss outbound cases involving investment funds focusing particularly on the issue of discrimination. The motivation to engage in this inquiry is two-fold. On the one hand, the fund taxation systems in Fidelity and Köln-Aktie Deka Funds include requirements not found in those fund taxation regimes subject to ECJ scrutiny long ago. It is of interest to analyse to what extent this can make a difference. Secondly, the opinions of AG Saugmandsgaard Øe in A SCPI and AG Kokott in Allianzgi merit a closer examination. In the case of the former, it is the AG’s unique approach to comparability that necessitates analysis. In the latter case, it is the variety of far-reaching questions raised by this complex case.

EU law, comparability, ECJ, investment funds, fundamental freedoms, Allianzgi, A SCPI, Fidelity, Köln-Aktie Deka Funds.
Policy Note: Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax?: A Legal and Economic Analysis Across OECD Countries
Authors: Anderwald Anna-Maria , Niemann Rainer
Published: August 2022

Net wealth taxes are one of the most controversial topics in taxation. Strained government finances due to the Covid-19 pandemic and the increasing inequality in the distribution of wealth are fuelling this debate. While some countries (especially France: The net wealth tax – referred to as the ISF (impôt sur la fortune) – was abolished in 2017) have abolished net wealth taxes, their (re)introduction is being considered in others (for example, Austria, Germany, and the United States). Unfortunately, legal and economic arguments are rarely brought together in the public discussion, and the academic tax community has remained relatively quiet. Given the politically delicate nature of net wealth taxes, an interdisciplinary discussion seems necessary.

This policy note focuses on the policy discussion on net wealth taxes from both economic and legal perspectives. It begins by identifying the characteristics of a net wealth tax compared to related taxes, such as property taxes and inheritance and gift taxes (Chapter I.). This is followed by an overview of the status quo of net wealth taxes and wealth-related taxes in the OECD (Organisation for Economic Cooperation and Development) countries (Chapter II.). Building on this, the article deals with the main arguments proposed in the literature in favour of and against the (re)introduction of net wealth taxes (Chapter III.). Since a net wealth tax has far-reaching effects on economic decision-making and on taxpayer compliance, a purely legal analysis is necessarily incomplete and requires an economic counterpart. Likewise, economically motivated tax reform proposals require an analysis of their legitimacy. A comprehensive discussion therefore requires a simultaneous legal and economic analysis.

Since net wealth taxes are predominantly justified with distributional reasons, this note also discusses whether an inheritance and gift tax represents a reasonable alternative to a net wealth tax (Chapter IV.). After all, an inheritance and gift tax could also counteract the inequality of wealth. The objective of this article is to provide an interdisciplinary basis for the tax policy debate on wealth-related taxes.

Wealth tax, gift tax, inheritance tax, wealth-related tax, valuation, enforcement, compliance cost, redistribution, international comparison, competitive advantage
Debate: Is There A Need for A Directive on Pillar 2? A Few Normative Comments
Authors: Haslehner Werner
Published: August 2022

Poland’s request to link the entry into force of the Pillar 2 Directive to an international agreement on Pillar 1 raises fundamental questions about the European constitutional structure. Beyond the mere legality of such a link, this contribution seeks to respond to some normative concerns related to the creation of such secondary legislation.

Pillar 2 Directive, principle of autonomy, principle of primacy, European sovereignty, EU legal order, international tax agreement, treaty override, EU external relations, EU competence, subsidiarity, proportionality
Escuche la Capacidad de los Niños Para Reconocer y Nombrar Palabras en Oraciones Usando Señales Tanto Verbales Como No Verbales
Authors: Pasalić Deján
Published: August 2022

El objetivo de la investigación es determinar los efectos sobre el reconocimiento y la denominación de estructuras oracionales determinadas a través de un enfoque verbal y no verbal, o mediante el uso de un canal de comunicación verbal y no verbal. El estudio se realizó sobre una muestra de 30 alumnos sordos de edades comprendidas entre los 11 y los 14 años. Como instrumento de medida se logró una prueba de descripción de imagen modificada. La prueba consistió en seis complejos, oraciones ilustradas, en las que las acciones y los sujetos que realizan ciertas acciones se muestran en la secuencia de imágenes de una manera que los niños sordos entienden. Para el procesamiento de los datos se obtuvo el método de análisis descriptivo. Se han realizado medidas de tendencia central y de variación. La prueba de la diferencia entre el enfoque verbal y no verbal se realizó mediante la prueba t. La conexión entre la edad cronológica y el reconocimiento y denominación de las estructuras habladas se verificó a través del abordaje no verbal. Los resultados de la investigación han demostrado que los encuestados han logrado mejores resultados al reconocer y nombrar comunicación hablado utilizando el canal de no verbal, que existe una diferencia estadísticamente significativa en el uso de enfoques de comunicación verbal y no verbal para reconocer y nombrar contenido hablado. contenido, y que existe una alta conexión entre la edad cronológica de los encuestados y el reconocimiento y la denominación del contenido hablado a través de un enfoque no verbal.
Digital Marketing Strategy in Promoting the City's Brand
Authors: Nurjaman Kadar
Published: August 2022

This project intends to build a digital marketing plan to promote a city brand containing a marketing manual or guide and an elaboration of the digital system for mobile and online apps. This research is based on city branding in the city of Samarinda, East Kalimantan Province, which aims in addition to increase the selling value of tourism and business but also to be an attraction in seizing potential resources so that, in turn, it is expected to be able to drive the development of the city itself. The technique is qualitative; organized and semi-structured interviews and direct observation of visitors. Consequently, digital marketing guidelines and digital apps are produced, which represent simply one click to access the world without limits and boost cities' competitiveness.
El Papel de las Dietas en la Prevención y el Tratamiento de la Hipertensión
Authors: Araya Ruben
Published: August 2022

La hipertensión arterial es uno de los problemas de salud pública en el mundo en la última década. Varios estudios muestran que la hipertensión es un factor de riesgo importante en la aparición de accidentes cerebrovasculares, cardiopatía isquémica e insuficiencia renal. La terapia de hipertensión puede reducir el riesgo de accidente cerebrovascular en un 40 % y el riesgo de infarto de miocardio hasta en un 15 %. Los cambios en el estilo de vida que forman parte del tratamiento de la hipertensión pueden reducir la presión arterial, aumentar la eficacia de los fármacos antihipertensivos y reducir el riesgo cardiovascular. La modificación de los patrones de ingesta diaria de alimentos es uno de los componentes de los cambios en el estilo de vida que tienen el papel más importante en la reducción de la presión arterial. La modificación de los patrones de ingesta de alimentos a los que se hace referencia es seguir las pautas generales para una nutrición equilibrada también de acuerdo con el enfoque dietético para detener la hipertensión (DASH), que es alto en verduras y frutas, alimentos ricos en fibra, leche baja en grasa, carne, y nueces También hay que tener en cuenta la ingesta de energía, la cantidad y el tipo de proteínas, y los componentes de grasas e hidratos de carbono. Además, los alimentos son ricos en minerales y vitaminas, y ciertos nutrientes, como los ácidos grasos insaturados omega-3, tienen un papel en la prevención y el control de la hipertensión.
Kecemasan Berbahasa Asing Anak Sekolah Dasar Dalam Pembelajaran Bahasa Inggris
Authors: Purandina I Putu Yoga
Published: August 2022

This study explores the foreign language anxiety of elementary school children in learning English in elementary schools in Marga District, Tabanan. English is a local content learning. The result is as follows. Researchers found how the occurrence of student anxiety in learning English and the factors that cause it. In general, this is due to (1) the lack of time allocation for them to get English lessons, (2) they get more theory in class than they get direct practice in the field, (3) they rarely use English because in the family and society they rarely do it. Communication in English. Then specifically, the factors that cause them to be anxious are (1) Their lack of confidence in using English, (2) Fear of negative judgments, and (3) Fear of being inferior to friends or fear of being compared to friends.
Meta-Analisis Pengaruh Model Pembelajaran Kooperatif Tipe Two Stay Two Stray Terhadap Hasil Belajar Siswa Sekolah Dasar
Authors: Sukmayasa I Made Hendra
Published: August 2022

This study aims to determine how much influence (effect size) type of Two Stay Two Stray cooperative learning model on learning outcomes of elementary school students. This type of research is a meta-analysis using data collection techniques in the form of library analysis of research that has been done previously. The data obtained were analyzed using quantitative descriptive data analysis. This analysis is used to analyze the effect size calculation data obtained from comparing the mean and standard deviation results of previous studies. Based on the results of the analysis, it can be concluded that the Two Stay Two Stray type of cooperative learning model in learning in elementary schools can be done in any region and in any subject. Testing the magnitude of the influence of the Two stay two stray cooperative learning model in learning in primary schools has an effect size in the high category, so that the Two stay two stray cooperative learning model is very feasible and supportive for learning in elementary schools.
Experiencias en torno al emprendimiento femenino
Authors: Orozco Castillo Elvis Augusto
Published: August 2022

Los emprendimientos son el resultado de transformar una idea en empresa, sea que haya surgido por necesidad o por oportunidad. En el proceso de convertir la idea en empresa se dan momentos buenos y otros no tan agradables del emprendimiento. El propósito de esta investigación es indagar en esos aspectos que las emprendedoras consideran como lo mejor y lo peor que le ha pasado al emprender. La metodología utilizada fue la fenomenológica; el enfoque, cualitativo, con un tipo de investigación descriptiva. La población objeto de estudio fueron 103 emprendedoras de la ciudad de Santa Marta. Los resultados encontrados son que lo peor al hacer emprendimiento es que no salgan los planes según lo que se había planificado, los miedos al fracaso, los pagos que se deben realizar, los sacrificios en tiempo familiar que se deben. Lo mejor de hacer un emprendimiento resultó ser la confianza que se genera, la satisfacción por los logros obtenidos, la independencia, los sueños cumplidos.
Editorial Introduction
Authors: Weller Paul
Published: August 2022

The Journal of Dialogue Studies aims to provide a platform for intellectually rigorous engagement with dialogue from a wide range of academic disciplines, and in relation to dialogue as conducted in a wide variety of contexts. This issue of the journal has a particular emphasis on some of the contexts of dialogue.
"The Socio-cultural Impacts of Globalization through the Perspective of Cordilleran Educators"
Authors: Stevens Agapay Yoshio , Hennevivia Codamon , Cristina Madco
Published: August 2022

Culture is an integral part of the identity of people. Customs and traditions passed from generation to generation is a product of strong cultural identities and a rich cultural heritage. But change is something that is constant. Progress and technological advancements became a part of the day-to-day lives of people. Thus, this research aimed to investigate the socio-cultural impacts of globalization on the indigenous people through the perspective of six (5) teachers from the different provinces of the Cordillera Administrative Region (CAR). Qualitative phenomenological research was used to gather and interpret data. Results showed that there were two positive impacts of globalization: (1) Increased Social Awareness, (2), Financial Stability and Opportunity and two negative impacts of globalization: (1) Weakening of Identity, (2) Lesser Socialization. Through this study, the researchers would like to contribute to the preservation of culture and identity.
A Comparative Study on Nifty FMCG Companies Through Technical Analysis
Authors: M Danush , Baskaran Dr. S.
Published: August 2022

The market share of FAST MOVING CONSUMER GOODS and related companies has been constantly growing in India. For an investor to invest in Fast Moving Consumer Goods (FMCG) companies and make more money, correct research and information are necessary in order for him to make the best decision. As a consequence, the study applies technical analysis, using the Relative Strength Index and Rate of Change, to NIFTY FMCG companies listed on the National Stock Exchange. ITC, HUL, BRITANNIA, NESTLE, DABUR, MARICO, COLGATE-PALMOLIVE, EMAMI, GODREJ, PROCTER & GAMBLE HYGIENE, TATA CONSUMER PRODUCTS, UNITED BREWERIES, VARUN BEVERAGES, UNITED SPIRITS, AND JUBLIANT FOODWORKS are among the companies that have undergone RSI and ROC analysis to This well-liked tactic is based on the company's closing share price. In order to assist investors in making decisions, the current research project analyses the effectiveness and volatility of stock prices and presents the share price of NIFTY FMCG companies. However, this is prominent technique depend upon closing stock of the respective company. The Present study project is volatility and effectiveness of the stock price and makes the comparison between all NIFTY FMCG companies for the purpose of investor’s investment decisions.
Digitizing National Records of Jordan: Reality and Challenges
Authors: Suleiman Dr. Raid Jameel , Ahmed Dr. Mustafa Hamdi
Published: August 2022

The study explored the reality of electronic archiving in the Jordanian National Library, the study also discussed the problems and challenges that the library faced , The main results of the study were : Laws and regulations of Jordan documents Is still not at the required level, especially at the present time in the digital age. -challenges of physical space and virtual space . - Lack in Supervising and controlling all documents produced by ministries, because there is no central system for document preservation, and library systems did not match the document Integrated Archiving System to manage the documents produced in various Jordanian ministries in addition to the privet sector
MODEL PENGENTASAN KEMISKINAN MELALUI PROGRAM GANDENG GENDONG DI KOTA YOGYAKARTA
Authors: Nugraha Agustinus Bima , Angeningsih Leslie Retno
Published: August 2022

Dalam rangka penanggulangan kemiskinan Pemerintah Kota Yogyakarta melakukan pemberdayaan masyarakat berbasis “Segoro Amarto” dengan menerapkan Program Gandeng Gendong. Sebelum program tersebut berhasil mengurangi kemiskinan, angka kemiskinan meningkat sebagai dampak pandemi Covid-19. Tujuan penelitian adalah untuk mengeksplorasi Program Gandeng Gendong dalam mengatasi masalah kemiskinan sebagai implikasi dari pandemi Covid-19. Penelitian menggunakan metode kualitatif eksploratif. Informan berjumlah 9 orang terdiri dari aktor Pemerintah Kota Yogyakarta dan masyarakat yang tergabung dalam Program Gandeng Gendong. Teknik penentuan informan yang peneliti pakai adalah purposive sampling yang diperkuat dengan snowball sampling yang dimulai dari Wakil Wali Kota Yogyakarta yaitu Drs. Heroe Poerwadi, MA yang merupakan pencetus Program Gandeng Gendong di Kota Yogyakarta. Hasil penelitian menunjukkan bahwa dampak Program Gandeng Gendong sebelum pandemi Covid-19 berhasil menggandeng masyarakat secara bertahap dan pada masa pandemi Covid-19 Program Gandeng Gendong semakin dioptimalkan melalui Forum Gandeng Gendong dan masterplan yang diterapkan di semua kelurahan. Prinsip Program Gandeng Gendong telah menggunakan metode jalan tengah yaitu keseimbangan antara sentralisasi dari Pemerintah Kota Yogyakarta dan gotong royong dari masyarakat Kota Yogyakarta. Meskipun demikian masih perlu perbaikan pada Program Gandeng Gendong, yaitu permasalahan kesadaran/mindset masyarakat yang masih kurang dalam memahami program ini dan permasalahan keberlanjutan dalam menindaklanjuti hasil program tersebut di masyarakat.
IMPLEMENTASI PLATFROM SIBAKUL JOGJA DALAM PEMBERDAYAAN UMKM TERDAMPAK PANDEMI COVID-19 DI DAERAH ISTIMEWA YOGYAKARTA
Authors: Prabandari Dhea Shinta , Atmojo Muhammad Eko
Published: August 2022

Penelitian ini bertujuan untuk mengetahui implementasi SiBakul sebagai bentuk pemberdayaan Usaha Mikro Kecil dan Menengah (UMKM) terdampak pandemic covid-19 di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, yaitu di DIY. Hasil dari penelitian ini menemukan beberapa fakta menarik yaitu (1) Implementasi SiBakul Jogja Free sudah memiliki manfaat, tujuan dan sasaran yang jelas bagi keberlangsungan usaha para pelaku Usaha Mikro Kecil dan Menengah (UMKM), namun kegatan sosialisasi yang dilakukan masih kurang maksimal. (2) Dukungan sumber daya manusia sangat penting bagi pelaksanaan SiBakul Jogja Free, dimana Dinas Koperasi dan Usaha Kecil Menengah masih minim sumber daya manusia untuk menjalankan SiBakul Jogja Free Ongkir sehingga melakukan perekrutan tenaga tambahan dari luar. (3) Para implementor telah memiliki disposisi yang baik. Mereka telah memiliki satu tujuan yang sama bagi keberhasilan pelaksanaan SiBakul Jogja Free Ongkir dan telah memiliki pengetahuan yang cukup terkait SiBakul. (4) Pelaksanaan SiBakul telah menjalin kerja sama yang baik dengan berbagai jasa pengiriman sehingga memudahkan dalam akses pengiriman produk-produk UMKM, serta telah memiliki buku panduan untuk memudahkan pemahaman tata cara penggunaan SiBakul
ANALISIS PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA PERWAKILAN BKKBN PROVINSI ACEH
Authors: Tamlikha Tamlikha , Santoso Djonet , Heryadi Hedi
Published: August 2022

Abstract: For the realization of employee performance in an organization or institution, of course, it is very much influenced by the leadership. The leader or leader is the highest symbol for an institution that can run the wheel of power. The purpose of this study was to examine and analyze the effect of leadership style and work motivation simultaneously on improving the performance of BKKBN Aceh Province employees, to test and analyze the effect of leadership style on employee performance improvement and to examine and analyze the effect of work motivation on employee performance improvement. The location of this research was conducted at the BKKBN Provisni Aceh Office, with a total of 56 respondents. Methods of data analysis in this study using quantitative analysis methods and qualitative analysis methods. Quantitative analysis in this study uses multiple linear regression, namely to determine the relationship (association) between two variables, namely variable X (independent) and variable Y (dependent). The results of the research jointly prove that leadership style and work motivation together have an influence on improving the performance of the employees of the Aceh Provincial BKKBN Representative Office, this is evidenced by the Fcount value of 35.839 and Ftable of 3.171, thus Fcount> Ftable, so that the hypothesis the proposed alternative (Ha) is accepted and rejects the null hypothesis (Ho). While the results of the research that partially the leadership style will have an impact on improving the performance of the employees of the Aceh Provincial BKKBN Representative Office, this is evidenced by the tcount value of 6.546, so that the proposed alternative hypothesis (Ha) is accepted and rejects the null hypothesis (Ho). As for the work motivation variable also has an impact on improving the performance of the employees of the Aceh Provincial BKKBN Representative Office, the t-count value is 2.973, so the proposed alternative hypothesis (Ha) is accepted and rejects the null hypothesis (Ho).
EVALUASI PROGRAM KELUARGA HARAPAN (PKH) DI KABUPATEN BANTUL
Authors: Magfira  , Saharuddin Erni
Published: August 2022

Program Keluarga Harapan merupakan program dari Pemerintah Indonesia yang dimulai tahun 2007. PKH adalah program perlindungan sosial yang memberikan bantuan tunai kepada Rumah Tangga Sangat Miskin/Keluarga Sangat Miskin (RTSM/KSM) dengan diwajibkan mengikuti persyartan dan ketentuan yang telah ditetapkan. Tujuan umum dari PKH untuk mengurangi kemiskinan dan meningkatkan kualitas sumber daya manusia terutama pada kelompok masyarakat paling miskin. Tujuan jangka pendek dari PKH ini adalah membantu mengurangi beban pengeluaran Rumah Tangga Sangat Miskin (RTSM), sedangkan jangka panjang diharapkan dapat memutus mata rantai kemiskinan antar generasi, sehingga generasi berikutnya dapat keluar dari jurang kemiskinan. Desain penelitian ini menggunakan model evaluasi CIPP (context, input, process, product), yang dikembangkan oleh Stufflebeam dengan pendekatan deskriptif kualitatif. Rumusan masalah penelitian ini adalah. Bagaimana evaluasi Program Keluarga Harapan (PKH) di Kabupaten Bantul. Dari hasil penelitian diketahui bahwa evaluasi PKH di Kabupaten Bantul berjalan cukup baik, terlihat dari proses kegiatan pertemuan awal, pencairan bantuan, pemuktahiran data, dan verifikasi komitmen peserta PKH. Selain itu, PKH harus tetap berlanjut untuk kedepannya. Lalu proses pencairan bantuan harus ditingkatkan agar tidak terjadi keterlambatan dalam penyaluran bantuan. Selain itu, proses pemuktahiran data harus ditingkatkan dan diperketat lagi mengingat masih ada peserta yang sudah mampu namun masih terdaftar sebagai penerima bantuan PKH. Selanjutnya, diperlukan koordinasi dan pengawasan baik dari semua lembaga yang tekait maupun para penerima PKH agar tujuan dari PKH dapat tercapai.
EVALUASI KEBIJAKAN PPKM DARURAT COVID-19 DALAM PERSPEKTIF LHKP PP MUHAMMADIYAH
Authors: Nurul Nurul Sepfiatin , Mahendra Gerry Katon
Published: August 2022

Pemerintah pada masa pandemi sudah mengalami beberapa perubahan kebijakan. Diawali kebijakan social distancing, PSBB, PPKM Mikro, hingga PPKM Darurat. Kebijakan PPKM Darurat menuai berbagai pro dan kontra. LHKP dalam hal ini merupakan lembaga di bawah Pimpinan Pusat Muhammadiyah yang mempunyai fokus kerja di kebijakan publik ikut meresponnya. Penelitian ini akan mengkaji tentang evaluasi kebijakan PPKM Darurat Covid-19 dalam perspektif LHKP PP Muhammadiyah. Tujuannya untuk mengetahui, menganalisis evaluasi kebijakan PPKM Darurat dalam perspektif LHKP PP Muhammadiyah dan memberikan rekomendasi kebijakan yang akan diterapkan kedepannya. Penelitian ini menggunakan penelitian deskriptif kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Analisis data dilakukan dengan reduksi data, penyajian data, dan menarik kesimpulan. Hasil penelitian ini menunjukkan bahwa: (1) Efektiftivitas kebijakan PPKM Darurat ini dinilai efektif, (2) Efisiensi dalam indikator ini dinilai tidak efisien. Hal ini dilihat dari lima faktor yang mempengaruhi; manusia, dana, metode, sarana dan prasarana, serta mesin, (3) Kecukupan kebijakan PPKM Darurat ini dinilai cukup, (4) Perataan kebijakan PPKM Darurat nasional dalam perspektif LHKP dinilai belum merata dalam penerapannya, (5) Responsifitas kebijakan PPKM Darurat dinilai tidak responsif, terakhir (6) Ketepatan kebijakan dinilai sudah tepat. Pemerintah dalam kebijakan PPKM Darurat belum bersungguh-sungguh menjalankan peraturan dan respon pemerintah pun agak lambat.
Bedensel Engelli Milli Sporcuların Öz güven, Cesaret ve Sporcu Kimliği İlişkisi
Authors: Tekkurşun Demir Gönül , Güvendi Burcu
Published: August 2022

Çalışmanın amacı bedensel engelli sporcuların öz güven, cesaret ve sporcu kimliğinin branş ve spor yaşı durumuna göre incelenmesi ve öz güven, cesaret ve sporcu kimliği arasındaki ilişkinin ortaya konulmasıdır. Araştırma nicel modelde ilişkisel tarama deseninde tasarlanmıştır. Araştırmaya 289 milli bedensel engelli sporcu katılmıştır. Araştırmada veri toplama aracı olarak, Özgüven Ölçeği, Spor Cesaret Ölçeği ve Sporcu Kimliği Ölçeği kullanılmıştır. Verilerin analizinde, Pearson Korelasyon analizi ve tek yönlü varyans analizinden (ANOVA-Post Hoc) yararlanılmıştır. Araştırmada, elit düzeyde spor yapan bedensel engelli sporcuların özgüven ve cesaret düzeylerinin orta, sporcu kimliklerinin yüksek olduğu saptanmıştır. Özgüven ile cesaret düzeyi arasında pozitif yönde düşük düzeyde anlamlı ilişki tespit edilmiştir. Oturarak voleybol oynayan bedensel engelli sporcuların özgüven ortalama puanlarının ampute futbol ve atletizm oynayanlarınkinden anlamlı düzeyde yüksek olduğu belirlenmiştir. Ayrıca atletizm sporu yapanların sporda cesaret puan ortalamasının yüzme ve oturarak voleybol oynayanların puan ortalamasından anlamlı düzeyde yüksek olduğu saptanmıştır. Spor yaşı ile özgüven ve cesaret arasında düşük düzeyde pozitif yönde anlamlı ilişki tespit edilmiştir.
CLIMB® Program Evaluation of Quality of life, the Stress Response, Self Esteem in Children Whose Parent Has Cancer: Pilot Study
Authors: Akagawa Yuko , Andoh Hideaki , Ito Tomoko , Narita Mai , Osawa Kaori , Heiney Sue P. , Makabe Sachiko
Published: August 2022

Children with a parent who has cancer express fears about cancer contagion, parental death and security of their life. CLIMB® (Children’s Lives Include Moments of Bravery) is a support program to improve children’s ability to cope with their parent’s cancer. This pilot study aims to describe the emotional impact of CLIMB® on children with a parent who has cancer. The elementary school version of QOL (Quality of life), the SRS-C (Stress Response Scale for Children), Self Esteem, and satisfaction were evaluated.

Participants were seven children (three girls, four boys). All participants were satisfied with CLIMB®. The QOL scores significantly increased from 79.9 (SD, 19.1; median, 86.7) points before the intervention to 85.1 (SD, 15.7; median, 90.0) points after the intervention, indicating an improvement in the QOL (p=0.046). Subscale was no significant difference according to sex. In the SRS-C scores no item showed significant differences in the pre- and post-intervention scores. The total score had decreased, indicating a decrease in the stress response. The boys showed a slight increase in the scores on the physical state subscale. The self-esteem scale scores were difference between the pre- and post-intervention scores increased significantly for the total score (p=0.028) and the subscales of “self in relationships” (p=0.042) and “self-assertion and self-determination” (p=0.038).

During CLIMB®, children received accurate cancer knowledge; and valued sharing their feelings among others who are in the same situation. Children were highly satisfied with the program, although small changes were seen in QOL and stress.
On the signed strong total Roman domination number of graphs
Authors: Mahmoodi Akram , Atapour Maryam , Norouzian Sepideh
Published: August 2022

Let $G=(V,E)$ be a finite and simple graph of order $n$ and maximumdegree $\Delta$. A signed strong total Roman dominating function ona graph $G$ is a function $f:V(G)\rightarrow\{-1, 1,2,\ldots, \lceil\frac{\Delta}{2}\rceil+1\}$ satisfying the condition that (i) forevery vertex $v$ of $G$, $f(N(v))=\sum_{u\in N(v)}f(u)\geq 1$, where$N(v)$ is the open neighborhood of $v$ and (ii) every vertex $v$ forwhich $f(v)=-1$ is adjacent to at least one vertex$w$ for which $f(w)\geq 1+\lceil\frac{1}{2}\vert N(w)\cap V_{-1}\vert\rceil$, where$V_{-1}=\{v\in V: f(v)=-1\}$.The minimum of thevalues $\omega(f)=\sum_{v\in V}f(v)$, taken over all signed strongtotal Roman dominating functions $f$ of $G$, is called the signed strong totalRoman domination number of $G$ and is denoted by $\gamma_{ssTR}(G)$.In this paper, we initiate signed strong total Roman domination number of a graph and giveseveral bounds for this parameter. Then, among other results, we determine the signed strong total Roman dominationnumber of special classes of graphs.
تصميم لوحات السيطرة باستخدام التقريب الاحتمالي ودوال الانتماء للبيانات اللغوية
Authors: صالح عائدة
Published: August 2022

في الواقع يصنف الانتاج الى ممتاز، جيد، متوسط، وردئ، أي أن نسب المعيب في الانتاج تحمل صفة الضبابية (الغموض)، وللتعامل مع حالة عدم التأكد الناتج من الغموض، تم تكوين مخططات السيطرة الضبابية وباستخدام تقريبي (الاحتمالية ودوال الانتماء) المعتمدة على طرائق التحويلات (المنوال الضبابي، متوسط المدى الضبابي، الوسيط الضبابي، المعدل الضبابي). تم استعمال تقريبي (الاحتمالية ودوال الانتماء) لتكوين لوحات السيطرة لتوكيد النوعية عندما تكون المشاهدات بصيغة البيانات اللغوية، كلا التقريبين يعتمد على نظرية المجموعة الضبابية، وتم استعمال المجموعات الفرعية الضبابية لصيغة المصطلحات اللغوية المستخدمة لوصف نوعية الانتاج، ويختلف التقريبان في تفسيراتهم في حدود السيطرة والاجراءات المستخدمة لتقليل المجموعات الفرعية الضبابية للقياس لتحديد معلمات السيطرة.
Gestão escolar
Authors: Mengue Bárbara Vier , Konrath Raquel Dilly
Published: August 2022

O contexto atual nos impõe novas demandas e novos desafios na educação; e que também exigem novas formas de exercer e assumir a gestão escolar. Para lidar com essas mudanças e exigências é necessária a mobilização de diferentes habilidades e competências, tanto cognitivas, comunicativas, quanto socioemocionais, em diferentes dimensões e níveis de atuação. Significa que para exercer uma gestão participativa e democrática, são necessários saberes, conhecimentos e posturas mais ativas, propositivas e positivas, ou seja, uma maior predisposição para aprender e atuar de forma mais interativa e colaborativa, mesmo frente às adversidades e diferentes demandas cotidianas. O estudo constitui-se numa reflexão teórico-prática sobre a importância da gestão escolar na superação de desafios por meio do desenvolvimento de um contexto formativo, promovendo ações para o desenvolvimento de habilidades e de posturas mais resilientes no cotidiano escolar. Por fim, enfatiza a importância da gestão escolar como atitude de mudança, na criação de espaços e ambientes de aprendizagem favoráveis para a transformação de práticas pedagógicas, ou seja, para implementar as mudanças tão necessárias que o atual contexto nos impõe
Effects of crosslinking agent and biological properties of silk fibroin/gelatin/chitosan ternary system electrospun nanofiber mats.
Authors: Siridamrong Pornpen , Lumbikananda Narong , Swasdison Somporn , Okhawilai Manunya , Thamrongananskul Niyom
Published: August 2022

In this study, electrospinning technique was used for ternary system to fabricate nanofiber mats from silk fibroin (SF):gelatin (G):chitosan (C) with various mass ratios i.e. 10:20:0, 10:20:0.5, 10:20:1, 10:20:1.5, 10:20:2, and 20:10:1. An increase in chitosan content of the mats was found to decrease average fiber diameter and with narrow size distribution. Tensile strength of SF:G:C nanofiber having greater SF content was lower than that of the fiber mat having lower SF content. The obtained fiber mats were then crosslinked by three different crosslinking agents including ethanol, glutaraldehyde and 1-ethyl-3-(3-dimethylaminopropyl) carbodiimide hydrochloride (EDC)/N-hydroxysuccinmide (NHS). The smooth fiber with high porosity of the nanofiber mat was observed after crosslinked using EDC/NHS agent. A less swollen fiber was noticed in the fiber mats having higher SF content. The results from in vitro study revealed the good cell adhesion and proliferation of gingival tissues. Such results indicated the potential use of SF:G:C nanofiber mats as membrane application.
Effects of surface modification processes on the adhesion of hydroxyapatite layers coated onto titanium substrates
Authors: Jongprateep Oratai , Inseemeesak Benjaporn , Techapiesancha-Roenkij Ratchatee , Bansiddhi Ampika , Vijarnsorn Monchanok
Published: August 2022

Hydroxyapatite (HA, Ca10(PO4)6(OH)2) is a biomaterial exploited in bone graft and implant coating applications. The present study aimed at developing the technique employed in coating hydroxyapatite onto internal fixation titanium plates. The coating consisted of hydroxyapatite layer and titanium dioxide layer, functioning as a buffer layer between hydroxyapatite and titanium plate substrate. The titanium substrates were i) untreated; ii) polished and immersed in 70% nitric acid; and iii) immersed in nitric acid. Coating of titanium dioxide and hydroxyapatite layers were achieved via hydrothermal technique. Porous hydroxyapatite layers with the average pore size close to 120 Âµm, and porosity ranging from 40 to 45% were observed. Fair adhesion among titanium substrate, titanium dioxide and hydroxyapatite layers were found in the samples prepared by polishing and acid immersion and the ones prepared by acid immersion. A peeling method (ASTM D3359 â€“ 09E2), used in evaluation of adhesion on a 0B to 5B scale, was employed in determination of adhesion strength of the coating. The peeling results revealed that complete detachment of the buffer and hydroxyapatite layers occurred in untreated substrates. For the polished and acid immersed samples, the 2B category adhesion, which corresponds to film removal between 15 to 35%, was observed. The observation was being agreed with the image analysis which indicated that 67.7%-69% of coated area remained. Potential biocompatibility was tested by simulated body fluid (SBF) immersion. After 28 days, pH values remained unchanged. Slight weight increase and hydroxyapatite formation after immersion was observed, indicating potential bioactivity of the samples.
Reducing water absorption of fiber-cement composites for exterior applications by crystal modification method
Authors: Chakartnarodom Parinya , Kongkajun Nuntaporn , Chuankrerkkul Nutthita , Ineure Pitcharat , Prakaypan Wichit
Published: August 2022

The aim of this work was to reduce the water absorption of the fiber-cement composites, which is also known as fiber-cement products, by the crystal modification of cement matrix using the additives including polyurethane-based corn starchâ€“lithium perchlorate (LiClO4), and acrylic resin emulsion-based chitosan-silicate hybrid compound. To prepare the samples, the mixtures consisting Portland cement Type I, sand, cellulose fibers from pine trees, gypsum, and additive were mixed with water. The percentages of additive in the mixtures before mixing with water were 0.03 to 0.17 wt%. The green sheets of samples were formed by filter-pressing method, air cured for 1 day, and then autoclaved at 8 bars and 140Â°C for 12 h. The experimental results indicated that the water absorption of the samples was reduced when polyurethane-based corn starchâ€“lithium perchlorate (LiClO4) was used as the additive due to the crystallization of the small crystals within cement matrix, while their mechanical properties including modulus of rupture (MOR) and modulus of elasticity (MOE) of the samples using this additive conform industrial standard.
Failure analysis of superheat tube 2.25Cr-1Mo in biomass power plant
Authors: Khwansri Boonhlua , Noipitak Mai , Tangwarodomnukun Viboon
Published: August 2022

The understanding of microstructures, their influences, and failure mechanisms are of necessary for determining lifetime and failure behaviors of metal parts being used in some severe environments. This research aims to study the failure causes and mechanisms of superheat tube used in a power plant. The tube examined in this experiment was 2.25Cr-1Mo (SA213 Grade T22) with a diameter of 33.5 mm and 4.33-mm wall thickness. This tube had been in-service for 7.5 years in a 9.9-MW biomass power plant. Visual inspection, chemical analysis with an optical emission spectrometer, optical microstructure, scanning electron microscope (SEM), energy dispersive X-ray (EDS), hardness measurement and tensile were employed to investigate the causes of superheat tube failure. The results showed that the damaged tube was subjected to the non-uniform loss of outer wall thickness due to erosion and presence of ferrous oxide at the outer tube surface. The hardness of outer and inner tube surfaces was found to be less than that of the mid-wall section. In addition, carbide particles were observable and uniformly dispersed throughout the microstructures. Regarding the SEM result, the tube failure was relevant to the bursting with ductile fracture.
Production and characterization of SiC reinforced aluminum alloy matrix composites from waste beverages cans
Authors: Yilmaz Özgür , Turan Bilgehan Cem , Gürbüz Mevlüt
Published: August 2022

In the study; SiC reinforced (1-12 wt. %) aluminum matrix composites from waste beverage cans were fabricated by stir casting method. The effect of reinforcement ratio on the experimental density, hardness, the compressive and tensile strength of the composites was investigated. The crystal structures and microstructure of the composite materials were analyzed by X-ray diffraction (XRD) method and scanning electron microscopy (SEM). From the results, the hardness of composites increased from 70,81 HV (pure Al alloy) to 89,80 HV (for 9 wt. % SiC). The compressive and tensile strengths were performed as 763,69 MPa (for 5 wt. % SiC) and 201,79 MPa (for 1 wt. % SiC) compared with pure aluminum alloy (620,35 MPa and 154,71 MPa).
Highly ordered porous PLA films prepared by breath figure method
Authors: Preuksarattanawut Charasphat , Nisaratanaporn Ekkasit , Siralertmukul Krisana
Published: August 2022

Honeycomb-patterned porous biodegradable PLA film can be successfully prepared by the Breath Figure (BF) method, which is a self-assembly template and low-cost process. In this research, the fabrication was designed to create a convenient and simple process aimed at meeting commercial requirements. Production of regularly ordered pattern microporous film is carried out in a closed system with optimum conditions. Thus, important production factors â€”that is, the starting polymer concentration in solution, the type of solvent (which affects the solvent evaporation rate), and the relative humidity of the closed chamber â€”were investigated to identify the optimum conditions. The results showed that highly ordered porous film with smaller average pore size of 23.29Â±4.55 Âµm on strut was generated (19.98Â±2.82 Âµm) when high PLA concentration (10% wt PLA) in dichloromethane with 80-85% RH relative humidity was applied.
Utilization of RHA in development of hybrid composite by electromagnetic stir casting technique using RSM
Authors: Dwivedi Shashi Prakash , Dwivedi Garima
Published: August 2022

In the present investigation, hybrid metal matrix composite was developed using electromagnetic stir casting technique. AA2024 alloy was used as matrix material. RHA (rice husk ash) was used as primary reinforcement material, while B4C (boron carbide) was used as secondary reinforcement material. CCD (central composite design) was employed to develop design matrix table for fabrication of hybrid composite by electromagnetic stir casting technique. Microstructure result showed uniform distribution of RHA and B4C in matrix material. Ramp function graph showed that when RHA preheat temperature, RHA weight percentage, Electromagnetic stirring time, B4C preheat temperature and B4C wt.% are 272.57Â°C, 12.5%, 180 s, 312.38Â°C and 12.5% respectively then the optimum value of tensile strength of composite was found to be 258.498 MPa with desirability 0.958. Hardness, toughness and ductility were also observed at optimum electromagnetic stir casting parameters.
Microstructures and mechanical properties of 25Cr duplex stainless steel
Authors: Meena Chatchai , Uthaisangsuk Vitoon
Published: August 2022

Recently, the demand of duplex stainless steels has been continuously increased in different types of application, especially, tubing of heat exchanger, thermal generator, vessels and pumps. The duplex steel grades exhibit high strength property and excellent corrosion resistance. However, after welding and heat treatment their toughness and corrosion resistance could be significantly decreased due to the occurrences of various detrimental intermetallic phases like sigma phase. In this work, effect of heat treatment on microstructure and mechanical behavior of super duplex stainless steel grade SAF 2507 were investigated. Firstly, samples of the examined steel were heat-treated at the temperature of 850Â°C for different holding times. Then, microstructure evolutions of heat-treated samples were characterized by an optical and scanning electron microscopy. The emerged phases were identified, their phase fractions were determined and the Vickers hardness tests were performed for the different phase constituents. In addition, tensile tests and Charpy impact tests of heat-treated specimens were carried out. The steel samples subjected to the holding time of 90 min exhibited significantly deteriorated toughness property. This was caused by large amount of occurred brittle intermetallic precipitates.
Electrodeposition of Zn/TiO2 composite coatings for anode materials of Zinc ion battery
Authors: Lolupiman Kittima , Wangyao Panyawat , Qin Jiaqian
Published: August 2022

Researchers are paying more attention to Zinc ion battery (ZIB) because of the environment-friendly and low cost. However, the dendrite growth during cycling of Zn anode is still limited its long-term stability. Therefore, we report the electrodeposition of nano TiO2 into Zn coatings and apply this composite coating for the anode materials of ZIBs. The Zn coatings and Zn/TiO2 composite coatings in the electrolyte have been deposited on the stainless-steel foil and applied as the battery electrode. The plating/stripping testing in the symmetric cell demonstrate that the incorporation of TiO2 into Zn coatings can decrease the overpotential between plating and stripping curves. In addition, nano flower MnO2 as the cathode was synthesized by using hydrothermal method. The galvanostatic charge-discharge tests reveal that the Zn/TiO2//MnO2 aqueous batteries exhibit the higher rate ability and cycle performance than those of Zn//MnO2 batteries.