bluuebunny/crossref_metadata_2025 huggingface dataset:
Ecumenismo no Brasil
Authors: Dias Zwinglio M.
Published: December 2021

A delimitação geográfica inserta no tema deste artigo é proposital e se deriva de duas preocupações fundamentais: a) Tem-se falado muito (e escrito muito pouco) sobre ecumenismo em base a premissas generalizantes e universais, postas na maioria dos casos por iniciativas e discussões oriundas de outros contextos que a nossa própria experiência eclesial. b) A singularidade da proposta ecumênica que timidamente se vai consolidando em nossa realidade sócio-eclesial impõe uma visão mais realista e rigorosa de suas possibilidades, o que parece ter faltado nas discussões até aqui desenvolvidas...
Passengers' Shopping Preferences: A Study of Istanbul Airports
Authors: KILIÇ Sena , YANIKOGLU Özge , ÜÇLER Çağlar
Published: December 2021

Today, a significant part of airports' revenues is derived from support services such as retail stores, food and beverage (F&B) services, and entertainment activities. These services are also vital for enhancing passenger experience, which plays a major role as arbiter of airport success. There are different typologies of passengers, and a successful airport must deliver an optimal service mix to satisfy the needs of different passenger typologies. This requires an adequate transformation of the voice of the customer with respect to different profiles. Hence, the first aim of this study is to distinguish the preferences of different passenger profiles at airports by examining their choice of retail stores, F&B services, and entertainment activities. The second aim of the study is to determine the relative importance of factors that affect passengers’ airport purchase behavior and transform them into recommendations for distinct airport strategies.
Havayolu Stratejik İşbirliklerinde Veri Zarflama Analizi İle Finansal Performansın İncelenmesi
Authors: ASKER Veysi
Published: December 2021

Bu çalışmanın amacı, Uluslararası havayolu işbirlikleri olarak kabul edilen Star Alliance, SkyTeam ve Oneworld gruplarına üye olan toplam 31 havayolu işletmesinin 2016-2019 dönemine ait finansal performansının veri zarflama analizi ile incelenmesi ve havayolu stratejik işbirliklerinin etkinlik değerleri açısından kendi içerisinde karşılaştırılmasıdır. Bununla birlikte havayolu stratejik işbirliklerinin Covid-19 salgını öncesi dönemdeki finansal performansının araştırılmasıdır. Araştırmanın sonucunda 2016-2017 döneminde tüm havayolu stratejik işbirliklerinde etkinliğin arttığı görülürken 2017-2018 döneminde ise azaldığı görülmüştür. 2018-2019 döneminde ise Star Alliance grubunda etkinliğin azalmaya devam ettiği görülürken Oneworld ve SkyTeam gruplarında ise etkinliğin tekrar arttığı görülmüştür. Star Alliance grubuna üye olan Aegean Airlines ve United Continental işletmelerinin, SkyTeam grubuna üye olan Delta Airlines işletmesinin ve Oneworld grubuna üye olan Alaska Airlines ile Japan Airlines işletmelerinin tüm dönem boyunca etkin olduğu tespit edilmiştir. Star Alliance grubuna üye olan 6 havayolu işletmesinin, SkyTeam ve Oneworld grubuna üye olan 3 havayolu işletmesinin tüm dönem boyunca etkin olmadığı görülmüştür.
The impact of organizational culture on public procurement act compliance in Obuasi municipality
Authors: Kelvin Gyamfi  , Moisob Adamu  , Graham Billa
Published: December 2021

Public procurement has become an integral component of Saving Public purse in the whole world wide not exempting Africa and for that matter Ghana. Public procurement compliance is one of the major factors that can lead to major saving in public spending. The major objective of this research work was to appreciate how organizational culture impact on compliance with the Public Procurement Act in the Obuasi Municipality. Largely four objectives were explored to asses and investigate the study in order to draw conclusion. Both Quantitative and qualitative methods were employed to conduct the study. The study made use of 150 participants using a convenient sampling procedure. The study revealed that involvement (β = 0.42, p-value < 0.05) was a significant determinants of public procurement compliance Act whiles controlling for habit, stewardship behaviour and media publicity. Moreover, study found that Adaptability (β = 0.56, p-value < 0.05) was a significant determinants of public procurement compliance Act whiles controlling for habit, stewardship behaviour and media publicity. Again, study revealed that mission (β = -0.53, p-value < 0.05) was a significant determinants of public procurement compliance Act whiles controlling for habit, stewardship behaviour and media publicity. However, the study found that consistency (β = -0.13, p-value > 0.05) was not a significant determinants of public procurement compliance Act whiles controlling for habit, stewardship behaviour and media publicity. The study concludes that organizational is a determinant of procurement Act compliance meanwhile socio-economic variables significantly predicts procurement compliance. The study recommends improvement in cultural practices in public institutions to enhance compliance with the Procurement Act.
Obesitas Anak di Masa Pandemi Covid-19
Authors: HERLIANI OLIVIA
Published: December 2021

Latar belakang: Angka kejadian obesitas makin meningkat dari tahun ke tahun di seluruh dunia, baik pada orang dewasa maupun anak-anak. Resiko terjadinya obesitas pada anak semakin besar dengan keadaan pandemi yang menharuskan anak-anak mendapatkan pendidikan jarak jauh, membatasi interaksi dan menurunnya aktivitas fisik. Obesitas ini perlu menjadi perhatian khusus karena berkaitan dengan manifestasi klinis dan prognosis COVID-19.

Tujuan: Meningkatkan kesadaran akan resiko kesehatan yang dihadapi anak-anak selama masa pandemi COVID-19, terutama resiko obesitas. Memberikan penjelasan bagaimana obesitas mempengaruhi manifestasi klinis dan prognosis infeksi SARS-CoV-2. Memicu dilakukannya langkah preventif untuk mencegah obesitas dan infeksi SARS-CoV-2 pada anak, juga perhatian khusus terhadap penatalaksanaan pasien COVID-19 dengan obesitas

Metode: Mengumpulkan berbagai artikel terkait yang dipublikasikan, terutama sejak Maret 2020, penelusuran mengenai angka kejadian terkini, juga panduan/kebijakan yang dikeluarkan oleh organisasi kesehatan terkait dalam masalah ini.

Hasil: Pandemi COVID-19 memperbesar resiko terjadinya obesitas pada anak karena perubahan gaya hidup, terutama yang berkaitan dengan aktifitas fisik dan pola makan. Obesitas dan keadaan nutrisi (sistim pencernaan) anak mempengaruhi sistim respirasi dan sistim imun, sehingga mempengaruhi suseptibilitas dan memperbesar resiko komplikasi COVID-19. Panduan penatalaksanaan obesitas dan COVID-19 pada anak telah tersedia, begitu juga dengan panduan tindakan preventif primer, sekunder dan tersier.

Kesimpulan: Angka kejadian COVID-19 pada anak lebih rendah dibandingkan dengan orang dewasa, meski demikian resiko gangguan kesehatan anak pada masa pandemi COVID-19 ini tetap harus diperhatikan. Salah satunya adalah terjadinya obesitas yang dapat berpengaruh terhadap daya tahan tubuh dan memperbesar resiko komplikasi COVID-19. Tindakan preventif, yang lebih diutamakan daripada kuratif, memerlukan partisipasi orang tua, keluarga, sekolah dan lingkungan sekitar. Selain itu, juga perlu adanya perhatian khusus terhadap penatalaksanaan pasien COVID-19 dengan obesitas.
Wittgenstein’s Bridge
A Linguistic Account of Visual Representation
Authors: Biggs Michael
Published: December 2021

This paper uses structure-mapping to bridge the divide between the analytical and visual culture traditions of image interpretation. Wittgenstein’s analytic ‘picture theory of meaning’ from his early period, and his cultural theory of ‘meaning as use’ from his later period are used to show that the terms similarity, analogy and metaphor can be applied to both image and linguistic interpretation. As a result, by the mapping of similarity and analogy onto the analytic approach, and by the mapping of metaphor onto the visual culture approach, a common linguistic ground for the comparison of these two approaches to image interpretation can be established.
Modification of carbohydrates of food raw materials in the process of thermoplastic extrusion (review)
Authors: Sharikov A. Yu. , Amelyakina M. V.
Published: December 2021

Extrusion can be considered not only as an effective technology for processing agricultural raw materials into feed and food products, but also as a thermo-mechanical method for modification of the chemical properties of biopolymers. Carbohydrates are the most represented class of organic compounds in raw materials processed by the agro-industrial complex. The assessment of the influence of the processing factor on the final physicochemical and technological properties of various types of carbohydrates included in the chemical composition of raw materials or used as mono-ingredients is an actual task for the food industry. The review considers the issues of extrusion modification of starch in terms of the difference in the properties of amylose and amylopectin as well as the presence of lipids and organic acids in the reaction system. Processes of macromolecular degradation, gelatinization, esterification and the formation of new chemical bonds in dependence on the conditions of extrusion and the composition of mixtures are discussed. The results of studies of the influence of extrusion cooking on the changes in the physicochemical properties of non-starchy polysaccharides, cellulose, araboxylans, inulin, pectin, chitosan, and gums of various origins are presented. It has been shown that extrusion and varying of its operating regimes can significantly affect the nutritional value of extrudates including changing the glycemic index, inactivating antinutritional factors, or increasing their content in extrudates.
Global warming and change in the conditions of crop production practices in the Middle Cis-Urals
Authors: Lentochkin A. M. , Babaytseva T. A.
Published: December 2021

The aim of the research is to establish a possible change in the temperature regime of recent years (2016-2020) as compared to the long-term average annual values of the Izhevsk weather station and the assessment of the effect of this change on the specific features of crop production practices in the Middle Cis-Urals. Statistical method, comparison and analysis were used during the research. It has been established, that in the Middle Cis-Urals for the recent five years the warming has been recorded: the sum of temperatures higher than +10 оС has increased by 70 оС on the average and reached 2138 оС that provides growing the varieties of early-ripening and mid-season spring cereals. Every vegetation period is characterized by its own specific features, positive and negative deviations from the long-term average annual values both over the whole period and during some of its intervals. The rise in the sum of temperatures resulted in the 4 days earlier transition of the average daily temperature in spring over +5 оС , in autumn it led to 2 days later transition, that made the vegetation period by 6 days longer. It provides an earlier vegetative renewal in spring and a later stop in vegetation of winter crops as well as the possibility of an earlier start of field work with spring crops in spring. The calculations have proved that between the grain yield of spring wheat varieties and the hydrothermal coefficient (HTC) indicator there are different kinds of correlative relationships – neutral, average and strong positive ones. However, between the average yield of spring wheat grain on the farms of all categories in the Udmurt Republic and HTC, a strong positive correlative relationship (r = +0.73) has been established.
The study of onion source material in the light-brown soils of the Caspian Sea arid zone
Authors: Zaitseva N. A. , Klimova I. I. , Yachmeneva E. V. , Dyakov A. S.
Published: December 2021

In the conditions of the Astrakhan region there have been studied onion accessions of various ecological and geographical origin from the world collection of the Federal Research Center N. I. Vavilov All-Russian Institute of Plant Genetic Resources. The aim was to search and isolate sources and donors of agronomic traits for breeding work. Over three years of study (2017-2019), 117 onion samples were evaluated, of which 14 most promising accessions were identified based on the results of phenological, morphological and biometric observations and counts. The most productive samples with the yield from 52.3 to 64.1 t/ha in the conditions of the light-brown soils from Australia (Selfed), Hungary (Zillani), USA (Red Mom), Canada (Nothern) have been selected. Of these, the most adaptive to the conditions of the arid zone are Nothern, Selfed, Zillani, Red Mom (adaptability coefficient 1.19...1.46). According to the index form (1.0), the following specimens were identified: Vertus (Denmark), Southport (Canada), Zillani (Hungary), Jetset (Netherlands), Encore (USA), Kyrmyz (Abkhazia). Varieties with the complex of agronomictraits are the most valuable source material for onion breeding in the arid zone of light-brown soils of the Astrakhan region: Selfed (Australia), Zillani (Hungary), Red Mom (USA), Nothern (Canada).
Biochemical and Hematologic Reference Intervals for Anesthetized, Female, Juvenile Yorkshire Swine
Authors: Dimitrakakis Nikolaos , Waterhouse Anna , Lightbown Shanda , Leslie Daniel C , Jiang Amanda , Bolgen Dana E , Lightbown Kayla , Cascio Kelly , Aviles Gabriela , Pollack Elizabeth , Jurek Sam , Donovan Kathryn , Hicks-Berthet Julia B , Imaizumi Kazuo , Super Michael , Ingber Donald E , Nedder Arthur
Published: December 2021

Swine are widely used in biomedical research, translational research, xenotransplantation, and agriculture. For these uses, physiologic reference intervals are extremely important for assessing the health status of the swine and diagnosing disease. However, few biochemical and hematologic
reference intervals that comply with guidelines from the Clinical and Laboratory Standards Institute and the American Society for Veterinary Clinical Pathology are available for swine. These guidelines state that reference intervals should be determined by using 120 subjects or more. The aim
of this study was to generate hematologic and biochemical reference intervals for female, juvenile Yorkshire swine (Sus scrofa domesticus) and to compare these values with those for humans and baboons (Papio hamadryas). Blood samples were collected from the femoral artery or
vein of female, juvenile Yorkshire swine, and standard hematologic and biochemical parameters were analyzed in multiple studies. Hematologic and biochemical reference intervals were calculated for arterial blood samples from Yorkshire swine (n = 121 to 124); human and baboon reference
intervals were obtained from the literature. Arterial reference intervals for Yorkshire swine differed significantly from those for humans and baboons in all commonly measured parameters except platelet count, which did not differ significantly from the human value, and glucose, which was
not significantly different from the baboon value. These data provide valuable information for investigators using female, juvenile Yorkshire swine for biomedical re- search, as disease models, and in xenotransplantation studies as well as useful physiologic information for veterinarians and
livestock producers. Our findings highlight the need for caution when comparing data and study outcomes between species.
Sex Differences in Hierarchical Stability in a Formation of a Mixed-sex Group of Rhesus Macaques
Authors: Wooddell Lauren J , Beisner Brianne A , Nathman Amy C , Day Ashleigh , Cameron Ashley , Pomerantz Ori , McCowan Brenda
Published: December 2021

Forming groups of captive rhesus macaques (Macaca mulatta) is a common management practice. New formations of unfamiliar macaques can be costly, with high levels of trauma, particularly as intense aggression is used to establish a dominance hierarchy. Combining previous subgroups
into one new group may be beneficial, as some individuals already have established dominance relationships. We tested this hypothesis by forming a new mixed-sex group of rhesus macaques that combined an established group of females with an established group of males. Prior to the mixed-sex
group formation, both the female and male hierarchies had been stable for 3 y; after mixed-sex group formation these hierarchies were maintained by the females and were initially maintained by the males for 3 wks. However, the temporary hospitalization (due to a laceration caused by aggression)
of the alpha male destabilized the male hierarchy. Age and weight then predicted male rank. Temporary hospitalizations resulted in rank changes for the males, evidenced by reversals in subordination signals. This study indicates that using established groups of familiar individuals may maintain
female hierarchical stability in a mixedsex group formation, but further research is needed to understand how to maintain and predict male hierarchical stability to reduce trauma. Improved knowledge of hierarchical stability would be invaluable to managers of large rhesus macaque groups and
would help improve the welfare of captive rhesus macaques.
Circular Economy Management – Wertschöpfung in Kreisläufen denken
Authors: Irrek Wolfgang , Hermandi Carina , Mast Julian , Duddek Mike , Grundmann Manuel , Alscher Stefan
Published: December 2021

Um die Klimaschutzziele erreichen zu können, muss die bisherige Kreislaufwirtschaft überdacht werden. Der wirtschaftliche und gesellschaftliche Nutzen von Produkten, Komponenten und Materialien muss langfristig gesichert werden. Wichtige Ziele der Circular Economy sind eine Minimierung der Ressourceneinbringung und des Ressourcenverlustes. Weniger Abfall und Energieverbrauch schonen Rohstofflagerstätten und reduzieren die Umweltverschmutzung. Unternehmen können so entlang der Wertschöpfungskette nachhaltigere Produkte und Dienstleistungen entwickeln, ihre Produktionsprozesse optimieren und unabhängiger von Schwankungen der Rohstoffpreise werden.
Co-production of knowledge and transformative learning towards a sustainable Asia
Authors: Indrawan Mochamad , Sofjan Dicky
Published: December 2021

In Asia, sustainable development has yet to find its critical mass. Non-state actors have the opportunity to catalyse change by awakening their collective consciousness through mutual learning and shared experiences. Initiated by Chulalongkorn University in Bangkok and the Indonesian Consortium for Religious Studies (ICRS) in Yogyakarta, a civic engagement project—involving partners and networks in Southeast Asia and Japan—was created to capture sustainable development initiatives from the ground, with a view towards strategic policy advocacy for a more sustainable Asia. The project aimed to bridge knowledge gaps by bringing together all relevant state and societal stakeholders to learn from one another and share their experiences, stories and narratives about change and self-transformation. Through a series of workshops, focus group discussions (FGDs), NGO fora and mayors’ symposia since 2015, the project resulted in an accumulation of knowledge that has the potential to galvanise the various efforts to push the sustainable development agenda forward on the ground. The collaboration of many partners and relevant stakeholders overall met its intended outcome by generating an ad hoc centre for the co-production of knowledge on sustainability and a “transformative learning” (Mezirow, 1991) platform. This was achieved by acknowledging the existence of various systems of knowledge, disciplines, and occupations while appreciating the tacit knowledge and unique insights coming from all participating partners, including the mayors, regents and local officials, and their civil society counterparts.
GAGAUZ TÜRKÇESİNDE OLUMSUZLUK VE YOKLUK
Authors: DOĞAN Levent
Published: December 2021

Dünyadaki tüm dillerde olumsuz anlama sahip sözcükler yanında cümle ve sözcük düzeyinde olumsuzluğu sağlayan birtakım olumsuzluk işaretleyicileri vardır. Bu açıdan olumsuzluk genel itibarıyla anlamsal ve yapısal olmak üzere iki farklı boyutta değerlendirilir. Olumsuzluğun anlamsal boyutu yapısal boyutu gibi olumsuzluk işaretleyicileriyle sınırlandırılamamakta ve farklı şekillerde incelenebilmektedir. Dillerin söz varlığında herhangi bir olumsuzluk eki almamasına rağmen doğrudan olumsuzluk bildiren pek çok sözcük mevcuttur. Ayrıca bazen olumlu anlama sahip sözcüklerle de olumsuz bir durum ifade edilebilmekte veya bunun zıddı söz konusu olabilmektedir. Bunda sözcüklerin kullanıldıkları bağlama ve kişiye göre kazandıkları anlamlar etkili olmaktadır. Diğer yandan olumsuz sözcükler sadece sözlük anlamlarına göre de çeşitli şekillerde ele alınabilmektedir.
Olumsuzluk her dilde var olan evrensel bir kategoridir. Ancak olumsuzluğun sağlanış biçimi her dilin yapısına ve kurallarına bağlı olarak dilden dile farklılık gösterir. Toplumların yaşadığı coğrafyaya, sahip oldukları değer ve inançlara göre de sözcüklere yüklenen anlamlar ve bunların çağrışım değerleri değişmektedir. Bu türden farklılıklara aynı dilin lehçe ve ağızları arasında da tesadüf edilmektedir.
Bu çalışmada Türk dilinin yaşayan lehçelerinden Gagauz Türkçesinde olumsuzluk, anlamsal ve yapısal olarak ele alınmıştır. Çalışmanın anlamsal olumsuzluk kısmında Gagauz Türkçesi sözlüklerinden tespit edilen olumsuz içeriğe sahip fiil dışındaki her türden sözcük, sözcük grubu ve beddua niteliğindeki sözler çeşitli başlıklar altında sınıflandırılmıştır. Yapısal olumsuzluk kısmında bu sözcüklerle beraber söz diziminde olumsuzluğu sağlayan ek ve unsurların neler oluğu saptanmaya çalışılmıştır.
CEBELÜLERİN TOPLUMSAL KÖKENLERİ ÜZERİNE
Authors: SOYUDOĞAN Muhsin
Published: December 2021

Osmanlı timarlı ordusunun en önemli insan kaynaklarından biri olan cebelülerin kim oldukları tarihçiler tarafından çokça merak edilmişse da ortaya atılan görüşler genel anlamda birer varsayımdan öteye geçmemiştir. Bunun en önemli nedeni dönemin kayıtlarında onların toplumsal kökenlerini ortaya koyabilecek sistematik verilerin neredeyse yok denecek kadar az olmasıdır. Bu çalışma, Alman Seferi olarak bilinen 1532 yılında İspanya Kralı Şarlken üzerine yapılan askerî harekât sırasında tutulan bir yoklama defterinden yararlanarak bu soruyu aydınlatmaya çalışmaktadır. Bu defter, cebelülerin etnik kimlikleri ve memleket isimlerinin kaydedildiği günümüze ulaşmış birkaç mufassal yoklama defteri parçasının en kapsamlısı ve en eskisidir. Günümüze eksiksiz ve yekpare olarak ulaşamayan defterin bu araştırmada tespit edilen kısımları Topkapı Sarayı Arşivi kataloglarında birbirinden farklı isimlerle kaydedilmiş Rumeli sancaklarına ait 14 adet defter parçasından meydana gelmektedir. Söz konusu parçalar transkribe edilerek orijinal şekliyle yeniden bir araya getirilmeye çalışılıp analiz edilmiştir. Çalışmada bir taraftan cebelülerin etnik, dini ya da toplumsal statüleri anlaşılmaya çalışılırken; diğer taraftan, insanları cebelü konumuna getiren sosyoekonomik mekanizmalar irdelenmektedir. Böylelikle de timar sisteminin, daha genel bir anlamda devlet aygıtına dâhil olmanın, asimilasyoncu işlevi ortaya konmaktadır. Bu anlamıyla da çalışma, Balkanlarda İslamlaşma olgusunu anlamaya katkı sunmaktadır.
Implementasi Graph Clustering Algorithm Modification Maximum Standard Deviation Reduction (MMSDR) dalam Clustering Provinsi di Indonesia Menurut Indikator Kesejahteraan Rakyat
Authors: Dwitiyanti Nurfidah , Wulandari Septian , Selvia Noni
Published: December 2021

The population of Indonesia from year to year has increased. The increase in population must also be accompanied by increased economic growth in Indonesia. The increase in economic growth in Indonesia is marked by the reduction in the number of poor people in Indonesia. In addition, the increase in economic growth is reflected in the equitable distribution of public income in the country. Even though there are still many Indonesian people who are not yet prosperous in economic terms. To overcome, it is necessary to have clustering and characteristics of 34 provinces in Indonesia by implementing the Modification Maximum Standard Deviation Reduction (MMSDR) graph clustering algorithm. The data used are indicators of public welfare in 2017 obtained from the Central Statistics Agency. There are 9 indicators of community welfare used in this research. There are four stages in the MMSDR algorithm namely the "MST", "Subdivide", "Biggest Stepping" and "Create Clusters" processes. The results of this study can be seen from the distance between the nodes or between one province and another province produced 22 clusters. From the cluster results obtained using the MMSDR algorithm on welfare data, there are many clusters formed with cluster members formed at most two nodes (province).

 Keywords: MMSDR, Clustering, Welfare of People
Is Kindergarten Ability Group Placement Biased? New Data, New Methods, New Answers
Authors: von Hippel Paul T. , Cañedo Ana P.
Published: December 2021

Half of kindergarten teachers split children into higher and lower ability groups for reading or math. In national data, we predicted kindergarten ability group placement using linear and ordinal logistic regression with classroom fixed effects. In fall, test scores were the best predictors of group placement, but there was bias favoring girls, high-SES (socioeconomic status) children, and Asian Americans, who received higher placements than their scores alone would predict. Net of SES, there was no bias against placing black children in higher groups. By spring, one third of kindergartners moved groups, and high-SES children moved up more than their score gains alone would predict. Teacher-reported behaviors (e.g., attentiveness, approaches to learning) helped explain girls’ higher placements, but did little to explain the higher placements of Asian American and high-SES children.
Challenging Scripted Curricula With Adaptive Teaching
Authors: Vaughn Margaret , Parsons Seth A. , Gallagher Melissa A.
Published: December 2021

Although adaptive teaching is considered a cornerstone of effective instruction, there remains a lack of focus on teacher adaptability in policy, professional practice, and teacher education in the United States. High-profile educational reform efforts have pressured districts and states across the nation to rely on prescriptive curricula that fail to meet the linguistic, cultural, and instructional needs of the nation’s diverse student population. In this article, we describe the development of the Adaptive Teaching Inventory and present validity evidence from our administration in the United States. These findings provide insight into the potential for widespread implementation of adaptability and its focus to support teacher professionalism and decision-making. The discussion centers on moving adaptability to the forefront of policy and practice efforts to counter the prevailing emphasis on restrictive curricula that has stymied teachers in their efforts to support students for far too long. Implications for administrators, policymakers, and researchers are discussed.
The Comparison of the Excise Tax Policy for Human Development in ASEAN
Authors: M. Zainul Abidin
Published: December 2021

The purpose of this paper is to examine the excise policy to support human development inthe ASEAN Member States (AMS). This study uses a qualitative method. The results showedthat the excise tax policy had supported human development in AMS. The humandevelopment index in AMS has improved supported by an increase in the health andlongevity index, as experienced by Singapore, Brunei Darussalam, Malaysia, and Thailand.This is supported by the existence of an excise tax policy that imposes high tariffs and isimposed on various types of negative products. AMS has implemented an excise policy toprotect the health of its citizens through restrictions on the consumption of products thathave a negative impact on the health of individuals and society. Goods subject to exciserelated to health protection include: cigarettes, alcoholic beverages and sweetenedbeverages. The excise policy in AMS varies with the excise tax rate and the types of goodssubject to excise duty. Countries that charge relatively high excise tax rates include:Singapore, Brunei Darussalam, Malaysia, and Thailand. The countries that charge the mostvariety of negative products are Brunei Darussalam, Malaysia, the Philippines andThailand.
RULES OF ORIGIN AND ORIGIN PROCEDURES CHALLENGES WHEN THAILAND JOINS CPTPP
Authors: Srisupornphan Thipsuda , Riesfandiari Indri
Published: December 2021

We study challenges might be faced in Rules of Origin (ROO) and origin procedures practices when Thailand decides to join the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). ROO and origin procedures currently most practiced for multi-lateral FTAs in Thailand is those under ATIGA, become the comparison benchmark. This study shows several core differences between ROO and origin procedures under ATIGA and CPTPP. By using literature study and interview method, it is argued that CPTPP practice is more liberalised and flexible than ATIGA practice. However, several challenges are identified, namely: CPTPP’s relaxed requirements of originating goods which may impact to Thai’s industries; Thai’s unfamiliarity with Regional Value Content (RVC)’s calculation methods need careful attention and knowledge improvement so that Thai’s firms will be able to declare accurate information for the certificate of origin (c/o) issuance; liberal accumulation that highly facilitates trade; and  the producer, exporter, and importer are allowed to issue the certificate of origin where pre-exportation origin verification and checking on certificate of origin accuracy are not inspected by any authority in the exporting Party. Circumventions may be occurred and become Customs’ challenges due to responsibilities of Customs are both trade facilitation and revenue collection.
FACTORS AFFECTING THE CUSTOMS CLEARANCE TIME AT PRIME CUSTOMS OFFICE TYPE A OF TANJUNG PRIOK
Authors: Herusantoso Khamami , Dwi Saputra Ardyanto
Published: December 2021

In the dwell-time, the customs clearance is considered as the most complex phase, even though its portion is the shortest among other phases, such as pre-clearance and post clearance. In order to improve the efficiency and effectiveness on the services performed in the customs clearance process, the customs authorities must start considering the help of database analysis in identifying obstacles instead of depending on the personal analysis. Useful information is hidden among the importation data set and it is extractable through data mining techniques. This study explores the customs clearance process of import cargo whose document is declared through the red channel at Prime Customs Office Type A of Tanjung Priok (PCO Tanjung Priok), and applies a specific data mining classifier called the decision tree with J48 algorithm to evaluate the process. There are 11 classification models developed using unpruned, online pruning, and post-pruning features. One best model is chosen to extract the hidden knowledge that describes factors affecting the customs clearance process and allows the customs authorities to improve their services performed in the future.
THE EFFECT OF THE EXCLUSION OF THE AUTHORIZED ECONOMIC OPERATOR FOR CUSTOMS BROKERS IN BRAZIL
Authors: Santos Kemily Victoria Luz , Morini Cristiano
Published: December 2021

Brazil joined the Authorized Economic Operator (AEO) program, established as a standard by the World Customs Organization, in 2014. In 2018, the change in legislation excluded the category of customs brokers from the certified entities. This research aims to address the reasons and consequences of the exclusion of the certificate to the category of customs brokers. This exclusion took place because many customs brokers filed lawsuits to acquire the certificate, without taking the exam. This analysis comes through survey type research, applied to customs brokers who had the certificate and those who did not, from a Customs broker association from the state of Sao Paulo, in which they described the main impacts caused in their profession. Sao Paulo state is the biggest import and export state and contains the main airports and ports in Brazil. The lack of certification in the customs broker´s chain may ameliorate the security controls in the whole international trade chain. This paper is especially useful because we present results that come up from a service provider in the global supply chain, as well as the effects that took place in Brazil may occur in other countries.
MENAKAR KUALITAS PEMERIKSAAN PAJAK DALAM SENGKETA PAJAK
Authors: Anta Kusuma I Gede Komang Chahya Bayu
Published: December 2021

Penerapan self assessment, DJP berwenang melakukan pemeriksaan atas SPT Wajib Pajak yang sudah dilaporkan. Surat ketetapan pajak yang diterbitkan hasil pemeriksaan terdapat sengketa pajak dan upaya hukum yang diajukan sebagian besar dikabulkan oleh Pengadilan Pajak. Tujuan penelitian ini, untuk mengetahui timbulnya sengketa pajak dan kualitas hasil pemeriksaan agar temuan pemeriksaan dapat dipertahankan. Penelitian ini, deskriftif kualitaif bertujuan menggambarkan, meringkas berbagai kondisi, situasi, fenomena realitas sosial yang terjadi di masyarakat dalam kaitannya dengan pemeriksaan dan sengketa pajak. Hasil penelitian menemukan, pertama standar pemeriksaan sebagai capaian minimum yang harus dicapai dalam pemeriksaan yaitu temuan pemeriksaan yang  didukung bukti pemeriksaan dan dasar hukum yang berlaku. Kedua, Wajib Pajak mengajukan upaya hukum untuk kepastian hukum dan meyakini kewajiban perpajakan ditetapkan sesuai kenyataan dan peraturan pajak. Ketiga, Hasil pemeriksaan berkualitas apabila didukung bukti pemeriksaan berdasarkan hasil pengujian teknik pemeriksaan dan pengumpulan bukti secara kompeten yang cukup dan dapat digunakan sebagai alat bukti di Pengadilan Pajak
DEFICIENCY PRINSIP KEADILAN DALAM IMPLEMENTASI E-TAX KOTA MALANG BERDASARKAN PRINSIP KEBIJAKAN PAJAK YANG BAIK
Authors: Anggoro Damas Dwi , Aprilian Yudha Alief
Published: December 2021

Self assessment system menuntut peran aktif dari wajib pajak dalam pemenuhan kewajiban perpajakannya. salah satu sarananya adalah melalui penerapan e-tax di kota Malang. E-tax merupakan sistem pajak online yang bertujuan untuk mengurangi potensi kebocoran pajak dengan menghubungkan segala transaksi dari customer dengan server. Tujuan penelitian ini adalah untuk menganalisis tentang penerapan e-tax di kota Malang dengan berdasarkan sepuluh prinsip kebijakan pajak yang baik. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data menggunakan studi pustaka (data sekunder). Hasil penelitian ini menjelaskan bahwa secara umum telah memenuhi prinsip kebijakan pajak yang baik yaitu mengedepankan asas penerimaan dan memberikan kemudahan serta kenyamanan bagi wajib pajak dalam pemenuhan kewajiban perpajakannya. Akan tetapi dari segi prinsip keadilan belum dapat dikatakan memenuhi karena belum optimalnya pendataan wajib pajak di beberapa sektor pajak.
WITHHOLDING TAX ATAS BUNGA DALAM TRANSAKSI FINANCIAL TECHNOLOGY LENDING
Authors: Sulfan Sulfan
Published: December 2021

ABSTRACTFintech Lending in Indonesia is developing very rapidly which is marked by the accumulation of loans up to June 2019 reaching Rp44.8 trillion. Borrowers are generally individuals and Micro, Small and Medium Enterprises (MSMEs) with a total of 9.7 million borrowers. There are indications of problems with taxation of interest income in the withholding tax mechanism. The purpose of this study is to get an idea of the extent of the Fintech Lending business process so that it is known to the parties who are obliged to withhold Article 23/26 Income Tax on interest income in the withholding tax mechanism. This study concludes that there are difficulties in applying the mechanism of withholding tax through withholding income tax Article 23/26 so that it can be proposed to be subject to final taxation of interest income in Fintech Lending transactions. ABSTRAKFintech Lending di Indonesia berkembang sangat pesat yang ditandai akumulasi pinjaman sampai dengan Juni 2019 mencapai Rp44,8 triliun. Umumnya peminjam adalah perorangan dan Usaha Mikro, Kecil, dan Menengah (UMKM) dengan total 9,7 juta peminjam. Terdapat indikasi permasalahan pengenaan pajak atas penghasilan bunga dalam mekanisme withholding tax. Tujuan penelitian ini untuk mendapat gambaran sejauhmana proses bisnis Fintech Lending sehingga diketahui pihak-pihak yang berkewajiban sebagai pemotong PPh Pasal 23/26 atas penghasilan bunga dalam mekanisme withholding tax. Penelitian ini menyimpulkan bahwa terdapat kesulitan penerapan mekanisme withholding tax melalui pemotongan PPh Pasal 23/26, sehingga dapat diusulkan untuk dikenakan pemajakan yang bersifat final atas penghasilan bunga dalam transaksi Fintech Lending.
TINJAUAN HUKUM ATAS KEDUDUKAN KUASA HUKUM PADA PENGADILAN PAJAK
Authors: Cahyady Yadhy
Published: December 2021

ABSTRACTTax Court is a part of the Administrative Court under the judicial power of the Supreme Court of Indonesia that exercises judicial power for tax payers or tax beares seeking justice for tax disputes. The respective parties in disputes can be represented by one or more legal proxies by special power of attorney. To become a legal proxy, a person must fulfill the requirements as stipulated by Minister of Finance and prossess a license from the Chairman of Tax Court. Furthermore, if the legal proxy is an advocate, he/she must fulfill the requirements as stated in Law Number 14 Year 2002 Concerning Tax Court.
Memulihkan Penerimaan Pajak Pasca Pandemi Covid-19
Authors: Cheisviyanny Charoline
Published: December 2021

This research aims to offer some solutions to recover tax revenue pasca Covid-19 pandemy. This research is an explorative research with a quantitative approach. The data used was the annual reports of companies listed in BEI. This research used purposive sampling method to select samples and got 219 samples for 2017 and 217 samples for 2018. The proposed suggestions in recovering tax revenue are: (1) optimalization of withholding tax mechanism, (2) final tax imposition for non SMEs, and (3) reduction of tax audit and tax dispute. These suggestions need further dan depth review before implemented.
MENAKAR MASALAH DAN TANTANGAN ADMINISTRASI PAJAK: KEPATUHAN PAJAK DI ERA SELF-ASSESSMENT SYSTEM
Authors: Liyana Nur Farida
Published: December 2021

Tax compliance is a major problem that needs to get more attention in the era of self assessment system. Many factors cause low taxpayer compliance. Trust in tax institutions, complicated regulations, low public awareness and tax administration are the main issues affecting taxpayer compliance in Indonesia. Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance. In addition, changes in people's perspectives need to be continued, excellent service and organizational transparency need to be carried out by the Directorate General of Taxes. Education of taxpayers needs to be improved to improve tax compliance and channeling payments and reporting needs to continue to be a new effort in this era of information technology. Finally, collaboration with all government and private agencies is a complement to raising tax awareness so that voluntary compliance can be achieved.
ATTAINING THE DEMOGRAPHIC BONUS IN INDONESIA
Authors: Warsito Teguh
Published: December 2021

Indonesia is experiencing the demographic bonus when the proportion of a working-age population is higher than a non-working-age population. This bonus will achieve its peak in 2030, then the proportion will decrease gradually. After that, Indonesia will face the demographic burden. Demographic bonus is very important to be utilized since it gives an opportunity to boost economic growth. However, after this bonus happens, the problems will  arise in the demographic burden period. This paper will analyze demographic phenomena and offer several policies that can be taken by the government to attain the bonus and to lessen the bad impact of the burden using literature review analysis. According to the results of this paper, the government should focus on decreasing an unemployment rate, providing social infrastructure, and educating people.
PEMETAAN PERMASALAHAN PENYALURAN BANTUAN SOSIAL UNTUK PENANGANAN COVID-19 DI INDONESIA
Authors: Rahmansyah Wildan , Qadri Resi Ariyasa , Sakti RTS Ressa Anggia , Ikhsan Syaiful
Published: December 2021

This study aims to investigate the problem mapping on social aid distribution in Indonesia for COVID-19 handling. The administration of social assistance program by the Government has been executed for 6 months yet confusing and slow to be accepted by the society. This research implemented the literature and social media review as methodology of research by giving a meaning towards secondary data. The result of this study provided a problem mapping and unveiling the problem root cause cause regarding various social assistance programs conducted by the Government. The result of this study suggested that there are several social assistance problems identified consisting of the issues of budget allocation in different ministries, unintegrated recipient data issues, and problems of the social assistance distribution system. This study implies that the government should take cooperation, coordination and harmonization between the central government, the district, and private institutions to be precise, effective and efficient and supported by a good system, integrated, transparent and accountability in the distribution of the social aid. . Penelitian ini dilakukan untuk melakukan pemetaan permasalahan penyaluran bantuan sosial oleh pemerintah. Pemberian bantuan sosial tersebut sudah dilakukan selama 6 bulan tetapi terkesan membingungkan, lambat diterima oleh masyarakat dan tidak tepat sasaran. Penelitian ini menggunakan metode penelitian kualitatif berbasis studi literatur, yaitu metode riset yang berorientasi pada pengumpulan data sekunder dari berbagai sumber untuk dikembangkan menjadi suatu pengetahuan baru. Hasil dari penelitian ini berupaya memberikan gambaran mengenai peta permasalahan dan penyebab utama dari berbagai carut marut permasalahan program bantuan sosial pemerintah dalam rangka penanganan COVID-19. Permasalahan peyaluran bantuan sosial yang terjadi antara lain yaitu masalah alokasi anggaran ditiap kementerian berbeda, masalah data penerima bantuan yang tidak terintegrasi, dan masalah sistem penyaluran bantuan sosial tersebut. Implikasi dari peneltian ini adalah dibutuhkan kerjasama, koordinasi dan harmonisasi antara pemerintah pusat, daerah, dan lembaga swasta agar tepat sasaran, efektif dan efisien serta didukung oleh sistem yang baik, terintegrasi, transparan dan akuntabilitas dalam penyaluran bansos tersebut.
ENVIRONMENTAL TAX: PRINCIPLES AND IMPLEMENTATION IN INDONESIA
Authors: Safitra Dhian Adhetiya , Hanifah Afif
Published: December 2021

The Covid-19 pandemic and the failure to achieve tax targets over the past 5 years prompted the need to find a new tax base.  Environmental tax can be an option for state revenue. This study lists the advantages and challenges of implementing environmental taxes in Indonesia. Apart from that, this research also tries to examine the regulations that might encourage the implementation of environmental taxes in Indonesia. This study finds that the environmental tax applied in Indonesia has not met the criteria generally accepted in the international community.
PENGARUH KEBIJAKAN INSENTIF PAJAK DI MASA PANDEMI COVID-19 TERHADAP PENERIMAAN PPN
Authors: Indahsari Devi Nur , Fitriandi Primandita
Published: December 2021

Penelitian ini bertujuan untuk menganalisis pengaruh insentif pajak di masa pandemi Covid-19 terhadap penerimaan PPN. Pemerintah berharap insentif pajak dapat meningkatkan daya beli atau konsumsi masyarakat sehingga berdampak terhadap objek pengenaan PPN. Penelitian ini merupakan penelitian kuantitatif-asosiatif kausal. Hasil penelitian menunjukkan bahwa insentif pajak yang berpengaruh signifikan terhadap penerimaan PPN adalah PPh Pasal 22 Impor, PPh Pasal 25, dan PPh final PP 23 tahun 2018. Penulis berharap penelitian ini dapat menjadi bahan evaluasi atas pelaksanaan kebijakan pemberian insentif pajak sehingga dapat fokus terhadap insentif yang efektif dalam meningkatkan konsumsi dan memberikan efek multiplier yang besar terhadap perekonomian
DETERMINAN FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK BENDAHARA DANA BANTUAN OPERASIONAL SEKOLAH
Authors: Asqolani Asqolani , Sopian Sopian
Published: December 2021

Kepatuhan pajak adalah perilaku wajib pajak dalam melakukan semua kewajiban dan hak pajak sesuai dengan undang-undang pajak. Hasil audit baik oleh Badan Pemeriksa Keuangan maupun Inspektorat Jenderal menunjukkan adanya potensi kerugian negara dalam pengelolaan Dana Operasional Sekolah (BOS) termasuk dalam perpajakannya. Ketidakpatuhan ini akan menyebabkan pengurangan pendapatan pajak dan meningkatkan potensi sanksi administrasi. Tujuan dari penelitian ini adalah untuk menentukan faktor-faktor berdampak signifikan terhadap kepatuhan bendahara BOS dalam perpajakan di kota Tangerang Selatan. Data berasal dari survei yang diperoleh dari 87 responden yaitu bendahara Dana Operasional Sekolah (BOS). Instrumen penelitian ini menggunakan skala Likert kemudian dianalisis dengan menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa pelayanan wajib pajak, sanksi pajak, dan pemeriksa pajak memiliki pengaruh signifikan terhadap kepatuhan bendahara Dana Operasional Sekolah (BOS).
Analisis Image Likes to Followers Ratio Instagram Pada 10 Merk Tas Terkenal di Dunia
Authors: Pawung Agresia pina
Published: December 2021

Instagram (disingkat IG atau Insta ) adalah sebuah aplikasi berbagi foto dan video yang memungkinkan pengguna mengambil foto, mengambil video, menerapkan filter digital, dan membagikannya ke berbagai layanan jejaring sosial, termasuk milik Instagram sendiri. Satu fitur yang unik di Instagram adalah memotong foto menjadi bentuk persegi, sehingga terlihat seperti hasil kamera Kodak Instamatic dan polaroid. Hal ini berbeda dengan rasio aspek 4:3 atau 16:9 yang umum digunakan oleh kamera pada peranti bergerak. Instagram dapat digunakan di iPhone, iPad atau iPod Touch versi apapun dengan sistem operasi iOS 7.0 atau yang terbaru, telepon genggam Android apapun dengan sistem operasi versi 2.2 (Froyo) ke atas, dan Windows Phone 8. Aplikasi ini dapat diunduh melalui Apple App Store dan Google Play. Pada tanggal 9 April 2012, diumumkan bahwa Facebook setuju mengambil alih Instagram dengan nilai sekitar $1 miliar. Hal ini dapat memberikan manfaat yang baik bagi bren tas termahal di dunia karena deengan adanya Instagram merka dapa mempromodikan berbagi macam bren salah satunya tas termahal di dunia.