bluuebunny/crossref_metadata_2025 huggingface dataset:
Micropropagation of rare bryo-halophyte Hennediella heimii
Authors: Cosic Marija , Sabovljevic Marko , Papp Beáta , Giba Zlatko , Sinzar-Sekulic Jasmina , Sabovljevic Aneta , Vujicic Milorad
Published: October 2022

The rare moss species Hennediella heimii (Pottiaceae) was established in in
vitro culture. Various treatments were tested to achieve axenical cultures.
The most effective sterilising procedure was NaDCC treatment of sporophytes,
keeping the spore viability and giving high disposal of xenic cohabiting
organisms. The effects of plant growth regulators were studied regarding new
shoot formation, i.e. bud formation on the protonemal filaments and
protonemal patch size. Low concentrations of cytokinin and medium
concentrations of auxin are shown to increase protonemal patch size and
shoot production. Multiplication of H. heimii was observed to occur
spontaneously on BCD medium type, but to achieve better and rapid biomass
production and development it is suggested to grow it on a BCD medium
enriched with auxin and cytokinin combined.
The anatomy and essential oil composition of the different organs of Pimpinella tragium and P. saxifraga (Apiaceae)
Authors: Slavkovska Violeta , Zlatkovic Bojan , Marcetic Mirjana , Kovacevic Nada , Drobac Milica
Published: October 2022

This work was aimed at investigating the anatomy and composition of the
essential oils from different organs of two Pimpinella species, P. tragium
and P. saxifraga, originating from the central part of the Balkan Peninsula.
The results of the analysis of the anatomy of the different organs of P.
tragium and P. saxifraga showed that they were very similar in terms of the
structure of the roots, stems and petioles. The roots showed a secondary
structure and the stems had a primary structure with closed collateral
vascular bundles. The petioles were cordatum, ribbed with an adaxial groove,
and sparsely covered with short unior bicellular non-glandular trichomes
with a pointed top (both species) or with long uniseriate, multicellular,
non-glandular trichomes (P. saxifraga). Differences were observed in the
anatomy of the leaves and in the indumentum of the fruits. The leaves of P.
tragium were isobilateral, while those of P. saxifraga were dorsiventral.
The P. tragium fruits were pubescent, covered with numerous, multicellular,
uniseriate, straight or curved, gradually acuminate non-glandular trichomes,
whereas the fruits of P. saxifraga were glabrous. These differences are of
ecological and taxonomic significance. Secretory canals were observed in all
the investigated organs of both species. The essential oils, isolated by
hydrodistillation from the aerial parts with inflorescences, the roots from
the flowering and fruiting period, and the fruits of both species, were
analysed by GC-FID/MS. Although P. tragium and P. saxifraga essential oils
showed certain differences in qualitative and quantitative patterns, all the
oils were characterised by the presence of pseudoisoeugenol type
phenylpropanoid epoxy-pseudoisoeugenyl-2-methylbutyrate, as well as by that
of trinorsesquiterpenes pregeijerene, geijerene and trinoranastreptene. In
addition, azulenes were present in all the root essential oils, whereas in
the majority of the oils from the fruits and flowering aerial parts the
common compound was the sesquiterpene ?-bisabolene. The occurrence of
phenylpropanoids of pseudoisoeugenol type and geijerenes is important from
the chemotaxonomic point of view and confirms them as chemical markers of
the Pimpinella species analysed so far.
Effects of temperature on Acyrthosiphon pisum and Therioaphis trifolii (Hemiptera: Aphididae) abundance in alfalfa crops: A case study in northern Serbia
Authors: Jovicic Ivana , Vujadinovic Mirjam , Vukovic Ana , Radonjic Andja , Petrovic-Obradovic Olivera
Published: October 2022

Populations of the most abundant alfalfa aphids, Acyrthosiphon pisum and
Therioaphis trifolii, have periodic fluctuations, and many factors affect
their dynamics. In the present study, we examined the impact of daily air
temperatures on the abundance of two alfalfa aphids in field conditions. The
numbers of these two aphids on alfalfa were documented at two locations in a
representative alfalfa growing area in Serbia during a three-year field
study. Based on the records of aphid abundance and daily air temperatures
during the whole study, it was found that a correlation between the sum of
optimal daily air temperatures for aphid development, the sum of maximum
daily air temperatures and the number of recorded aphid peaks was
significant and can therefore be considered for the detection of suitable
temperature conditions to increase aphid abundance. The study shows that the
highest correlations were between a high density of A. pisum and the sum of
optimal daily air temperatures for its development (Ck=0.569) and between a
high density of T. trifolii and the sum of maximum daily air temperatures
(Ck=0.595). The length of time required for the growth of populations of the
two alfalfa aphids differed: 30 days for A. pisum and 5 days for T.
trifolii. The association of temperature data to alfalfa aphid abundance
enables a projection of their population behavior in changed future climate
conditions. This study suggests increased population sizes of T. trifolii
and decreased population sizes of A. pisum on alfalfa under the warmer
conditions that are expected to prevail in the future.
The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
Authors: Bornemann Tobias , Kelley Laplante Stacie O. , Osswald Benjamin
Published: October 2022

We exploit a quasi-experimental setting with high internal validity to measure the effect of adopting an intellectual property (IP) box on innovative activity and tax benefits. We document innovative activity increases, including patent applications, grants, and highly skilled employment, at the expense of patent quality. Domestic firms drive this effect. We also provide evidence that firms with patents, on average, enjoy up to 7.0 percent lower effective tax rates, with the most significant tax benefits accruing to multinational firms compared to domestic firms. We use the Belgium IP box that limits tax benefits to patent income. Prior IP box literature analyzes heterogeneous IP boxes and provides evidence of substantial increases in patent applications in response to IP box adoption. Our results suggest the patent-income only IP box leads to a modest increase in innovative activity by a maximum of 5.1 percent, with multinationals benefitting relatively more from a financial perspective.

Data Availability: The data supporting this study’s findings are publicly available from Bureau van Dijk Orbis, EPO PATSTAT, and the Belgian National Bank.

JEL Classifications: H21; H25.
High speed melt flow monitoring and development of an image processing algorithm for laser fusion cutting
Authors: Schleier Max , Esen Cemal , Hellmann Ralf
Published: October 2022

This contribution presents high-speed camera monitoring of melt pool dynamics for steel during laser fusion cutting and compares the images with recordings in aluminum. The experiments are performed by a 4 kW multimode fiber laser with an emission wavelength of 1070 nm. To visualize the thermal radiation from the process zone during the cutting process, the kerf is captured at sample rates of up to 170 000 frames per second without external illumination with a spectral response between 400 and 700 nm, allowing measurements of the melt flow dynamics from geometric image features. The dependencies of the melt flow dynamics on laser processing parameters, such as feed rate, gas pressure, and laser power, can be evaluated. The monitoring system is placed both off-axis and mounted to a conventional cutting head, with the monitoring path aligned to the processing laser for a coaxial and lateral view of the cut kerf. The measured signal characteristics of the images captured from the melt pool are examined in the visible spectral range of the emitted thermal radiation from the process zone. Moreover, a specifically developed image processing algorithm is developed that process and analyze the captured images and extract geometric information for a measurement of the melt flow.
AMERICAN DREAM IN THE EYE OF ASIAN IMMIGRANTS: A GENETIC STRUCTURALISM ANALYSIS OF KEVIN KWAN’S RICH PEOPLE PROBLEMS
Authors: Adhitya Galant Nanta , Hapsari Apriliana
Published: October 2022

East, South, and Southeast Asians are often treated inferiorly in the U.S. Aggregately, the COVID-19 pandemic has brought racial issues against them to the surface. Thus, literature on and/or about inferior minorities needs to be written by authors who belong to them. It is because literary works are not created in a vacuum. External factors have a hand in their creation. Kwan’s Rich People Problems serves as the closure for the Crazy Rich Asians trilogy. As a Singaporean-born author who immigrated to the U.S., he is exposed to the American Dream myth. This research then aims to discover how he internalizes it in the novel. Employing Goldmann’s Genetic Structuralism, it operates the structuralism approach through the Marxist lens. It utilizes Kwan’s social class to determine his worldview manifested in the structure of the novel. While the novel is the source of primary data, his biography collected from relevant sources becomes secondary data. His take on American Dream crystalizes in form of the characterization and plot of the novel. He appends the characters with backstories and improvements. They are embedded with determination, perseverance, hard work, loyalty, and reinvention, revamping their poor beginnings into rich entrepreneurs, experts, employees, and trophy spouses.
Etnosains dalam Tradisi Ngambur-Ngamburi pada Etnik Karo di Desa Kutambaru Kabupaten Karo
Authors: Andriansyah Dedi , Munthe Marisa Dame , Malau Juliana Astry , Barus Dwi Sabarita
Published: October 2022

Tradisi Ngambur-ngamburi merupakan tradisi yang terkait dengan sistem pertanian dan menjadi bagian dalam tradisi besar Kerja Tahun pada etnis Karo di Desa Kutambaru, Kecamatan Munthe, Kabupaten Karo. Tradisi Ngambur-ngamburi menjadi sebuah bentuk rasa syukur dan permohonan kepada leluhur agar hasil tanaman dapat tumbuh dengan baik dan menghasilkan panen melimpah yang sedang memasuki masa Nimpa Bunga Benih. Sebuah masa dalam sistem bercocok tanam yang dianggap sebagai fase riskan untuk berhasil panen atau gagal panen. Meskipun tradisi ini mengalami kontradiksi dalam pelaksanaanya, namun terdapat berbagai etnosains khas etnik Karo yang ada dalam setiap prosesinya. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode etnografi. Teknik pengumpulan data dilakukan dengan observasi partisipasi, wawancara daring dan luring serta studi literatur yang bertujuan untuk mengetahui etnosains dari etnik Karo yang terdapat pada tradisi Ngambur-ngamburi dalam menjaga ekologi lingkungan pertanian. Penelitian juga menggunakan dua paradigma keilmuan yaitu Antropologi dan Biologi untuk mengeksplorasi Etnosains tersebut. The Ngambur-ngamburi tradition is a tradition related to the agricultural system and is part of the great tradition of the Year's Work for the Karo ethnic group in Kutambaru Village, Munthe District, Karo Regency. The Ngambur-ngamburi tradition is a form of gratitude and a request to the ancestors so that the crops can grow well and produce abundant harvests that are entering the Nimpa Bunga Benih. A period in the farming system is considered a risky phase for successful harvesting or crop failure. Although these tradition experiences contradictions in its implementation, there are various ethnosciences typical of the Karo ethnic group that exist in each process. This research is qualitative research using the ethnographic method. Data collection techniques were carried out by participatory observation, online and offline interviews, and literature studies aimed at knowing the ethnoscience of the Karo ethnic group in the Ngambur-ngamburi tradition in maintaining the ecology of the agricultural environment. The research also uses two scientific paradigms, namely Anthropology and Biology to explore Ethnoscience.
DEVELOPMENT OF ELECTRONIC TEACHING MATERIALS BASED ON ENRICHED VIRTUAL MODEL ON HUMAN RESPIRATORY SYSTEM MATERIALS TO IMPROVE STUDENT'S COGNITIVE ABILITY
Authors: Ichsan Nurmila , Lamondo Djuna , Latjompoh Masra
Published: October 2022

This study aims to produce electronic teaching materials based on blended learning enriched virtual models that are valid, practical, and effective in improving students' cognitive abilities. This type of research is Research and Development (R&D). The subjects in this study were 15 students of class VIII junior high school. Two expert validators and one practitioner carry out validation to assess the product from the aspects of presentation, content, and language. Practicality is assessed based on the implementation of learning, student activities, and student responses to electronic teaching materials. Effectiveness is assessed based on THB. The study results obtained: (1) The design of electronic teaching material products discusses the structure and function of the organs of the human respiratory system equipped with images, audio, and video. (2) The validation of these electronic teaching materials obtained an average score of 93% (very valid). (3) The practicality test score from the learning implementation results obtained 100% (very good), the student activity score was 89.5% (very good), and the student response results obtained 95% (very good). (4) The effectiveness test results based on N-Gain analysis obtained an average score of 0.7 medium criteria. Thus, the electronic teaching materials developed are suitable for learning support to improve students' cognitive abilities in the human respiratory system material. The research implies that it can be of information for broader research.
PROFILE OF STUDENTS DIFFICULTY IN BIOLOGY LEARNING DURING PANDEMIC COVID-19 IN SMA NEGERI 1 SILANGKITANG
Authors: Nasution Novita Sari , Chastanti Ika , Harahap Dahrul Aman
Published: October 2022

The pandemic coronavirus diseases (Covid-19), which has plagued the world, have hampered education implementation, so that the government has issued a policy to implement online learning. This study aimed to determine the difficulties of learning online students in learning biology during the Covid-19 pandemic. This study uses a descriptive method using a qualitative approach. The samples in this study were students and teachers of SMA Negeri 1 Silangkitang, Labuhanbatu Regency. The data analysis technique was carried out in a descriptive qualitative manner using the Miles damn Huberman model. The results showed that learning biology during the covid-19 pandemic at SMA Negeri 1 Silangkitang was based on (1) Prepare Learning Tools (46.60%); (2) Independent (80%); (3) Asking questions (43.30%); (4) Looking for Other Sources (36.60%); (5) Anxious (36.60%); (6) Confidence (40%); (7) Concise the Material (40%) (8) Write Important Concepts (40%); (9) Active (23.30%) and (10) Lazy (40%). Online learning carried out during the Covid-19 pandemic has the advantage of being more flexible in using time because it can be accessed anytime and anywhere. Delivery of information is faster and can reach many students using online media. However, there are also weaknesses in online learning; namely, students are not actively involved because there are students whose areas are not covered by the internet network, and there are also students who cannot afford smartphones.
DEVELOPMENT OF ADOBE FLASH CS6-BASED LEARNING MEDIA ON ARTHROPODE MATERIALS
Authors: Pratiwi Putri , Siregar Elida Hafni
Published: October 2022

This study aims to develop learning media based on Adobe Flash CS6 on Arthropod material and produce appropriate learning media based on the assessments of material experts, media experts, and students. This research applies a 4-D development model using. Each learning media validator consists of two material experts and two media experts. The small group trial subjects were 26 biology students, while the significant group trial subjects were 78 biology education students. The research data was obtained from a questionnaire on the feasibility of learning media from material experts, media experts, and student response questionnaires. The data obtained were analyzed by descriptive analysis techniques. The results showed that the validation of material experts and media experts obtained an average value of 97.5 and 102.5, respectively, in the very feasible category. The small group trial and large group trial results obtained an average value of 93 and 104.1, respectively, in the very feasible category. The resulting learning media is declared valid and very suitable to be used as a learning medium for biology students at the State University of Medan on Arthropoda material.
DEVELOPMENT OF MOON ORCHID (Phalaenopsis amabilis L.) TISSUE CULTURE MODULE AS TEACHING MATERIALS FOR BIOLOGICAL EDUCATION
Authors: Mellisa Mellisa , Amnah Sri
Published: October 2022

The module is one of the alternative teaching materials that can help students or educators in the learning and teaching process. This study aims to examine the validity of the tissue culture module of the moon orchid (Phalaenopsis amabilis L.) using leaf explants and the hormone Naphthalene Acetic Acid (NAA), which was developed at the Biology Faculty of the Islamic University of Riau. This study uses the ADDIE model with several stages: analysis, design, and development. These research results are a printed product, namely a tissue culture module. This research data was obtained from the validation results by material experts, learning experts, and response tests with lecturers and 16 2015 school year students who had taken the tissue culture course. The validation results by material experts showed that the module developed got an average percentage of 86.45% (very valid). Learning experts got an average percentage of 87.74% (very valid). This developed module received very valid responses from lecturers and students. It can be seen from the average response of lecturers 95.48% (very good) and students with an average percentage of 90.31% (very good). Based on the validation results from the experts, the product in the form of a tissue culture module is very valid to be used in the learning process.
Rafael Moreno Ubric (Dir y Coord y otros), Manual de Derecho inmobiliario
Authors: Vigil de Quiñones Otero Diego
Published: October 2022

Resumen
Modifikasi Pati Beras Ketan Putih Sebagai Pengisi Pada Pembuatan Tablet Kempa Langsung
Authors: Hartesi Barmi , Meirista Indri , Mariska Ruri Putri , Soyata Amelia , Fitria Fitria , Lestari Okti
Published: October 2022

Sediaan tablet terdiri dari bahan aktif dan eksipien. Saat ini proses produksi eksipien terbatas sehingga menyebabkan harga obat terus meningkat atau semakin mahal. Oleh sebab itu perlu dicari alternatif untuk mendapatkan eksipien yang berfungsi sebagai bahan pengisi pada pembuatan tablet menggunakan metode kempa langsung dari bahan alam seperti pati pregelatinasi beras ketan putih. Tujuan dari penelitian ini untuk mengetahui apakah pati pregelatinasi beras ketan putih dapat digunakan sebagai bahan pengisi dan akan menghasilkan tablet yang memenuhi persyaratan pada pembuatan tablet asetosal dengan menggunakan metode kempa langsung. Penelitian ini merupakan penelitian eksperimen yang dilakukan dengan membuat 4 formula tablet dengan perbedaan bahan pengisi F0 (avicel pH 102), F1 (pati pregelatinasi suhu 45°C, 300rpm), F2 (pati pregelatinasi 55°C, 300rpm), F3 (pati pregelatinasi 65°C, 300rpm), dan dilakukan evaluasi massa kempa yaitu uji organoleptis, sifat alir, sudut diam, susut pengeringan (F0,F1,F2,dan F3) memenuhi persyaratan, pada uji distribusi ukuran partikel dan kompressibilitas (F0,F1,F2, dan F3) tidak  memenuhi persyaratan. Selanjutnya dilakukan pengempaan tablet menggunakan punch dengan ukuran 7 mm.  Pada evaluasi sediaan tablet (F0) dan X (Tablet Pembanding) memenuhi standar persayaratan, namun pada (F0) tidak memenuhi persyaratan uji friabilitas. Pada (F1,F2, dan F3) diperoleh hasil yang memenuhi persyaratan pada uji keseragaman bobot, keseragaman ukuran dan uji waktu hancur, sedangkan pada uji kekerasan, kerapuhan, dan disolusi belum memenuhi persyaratan. Sediaan tablet yang dihasilkan dilakukan analisa data secara deskriptif. Dapat disimpulkan bahwa pati pregelatinasi beras ketan putih dapat digunakan sebagai bahan pengisi pada pembuatan tablet asetosal dengan menggunakan metode kempa langsung, namun belum memenuhi beberapa standar persyaratan.Kata kunci: Asetosal, Kempa langsung, Pati pregelatinasi beras ketan putih, Tablet
In Search of a Professional Identity: An Analysis of Photographic and Illustrative Images of Nurses in Japan.
Authors: Araki Honoka , Stone Teresa Elizabeth , Imai Mizuki
Published: October 2022

Purpose: Inaccurate portrayals of nurses and their roles in the media contribute to misleading public stereotypes that negatively affect the status and value of nurses. This study aims to clarify how nurses are portrayed visually on the Internet in Japan and what these images suggest about the role, value, and professional status of nurses in Japan. Methods: A descriptive mixed methods study: Forty photographs of nurses and 40 illustrations of nurses were analysed to make judgments about consistency with a contemporary profile that informs guidelines for professional education and practice.Results: Over three quarters (77.5%) of the images showed only female nurses and 55% were depicted smiling politely. None of the images depicted nurses engaged in high level care consistent with that of a professional dealing with typical contemporary client/patient needs. Conclusion: Our study suggests that in common with overseas research, nurses were predominantly being portrayed as feminine and caring but not as professionals capable of independent practice. Although representations were usually positive, the depictions were not entirely accurate, and this was more evident in the illustrations. Imagery can have a profound effect on ideas, attitudes and behavior; it is imperative that nurses are depicted as appropriately educated professionals and that stereotypes such as nurses being young, subservient, and female should be challenged.
Influence of Current Transformer Saturation on Numerical Protection Relays – A Case Study of Circuit Breaker Failure Protection
Authors: Arnautalić Sead , Mujčinagić Ebedija Hajder , Petrović Srđan
Published: October 2022

A low impedance fault on a transmission line causes large fault currents that can lead current transformers in the switchyard that supplies the fault to saturation. If the fast automatic reclosing is implemented the current transformers additionally enter saturation. After the definitive trip, the residual magnetic energy in the current transformers is discharged via secondary circuits. The measuring inputs of the protective devices are connected to the secondary of the current transformers, and if the current is large and lasts long enough consequence can be an unwanted operation of the protective device. This paper gives an example of an unwanted operation of circuit breaker failure protection, which is a function within distributed busbar protection, as a consequence of such an event.
The Influence of Compensatory Regime of Operation of Pump Hydropower Plant Capljina on Voltage Conditions in Electric Power System of Bosnia and Herzegovina
Authors: Hadžić Senad , Ferizović Husnija , Skrba Obrad , Muharemović Adnan , Rebić Bojan
Published: October 2022

The paper presents the results of testing the operational capabilities of the pump hydropower plant (PHPP) Capljina in compensatory, under excited mode in real time, and answers the questions how, and to what extent, the operation of PHPP Capljina in the under excited mode affects the improvement of voltage conditions in the power system of B&H. The test was performed with one machine in compensatory under excited mode with the takeover of reactive power in the amount of 160 MVAr, in a period of 4 hours. During the test, thermal power plant (TPP) Gacko operated in the maximum under excited mode for a certain period of time.
Construction and characteristic of the media exhibitionism construct and the Media Exhibitionism Questionnaire
Authors: Cyrklaff-Gorczyca Magdalena
Published: October 2022

Introduction: Internet users often reveal online intimate details from their lives, such as pictures with naked parts of their bodies or posts about their emotional states. The first part of the article presents an attempt to create media exhibitionism construct based on psychopathological criteria from ICD-10. The second part of the article presents psychometric properties of the Media Exhibitionism Questionnaire.

Material and methods: After extracting 49 items, based on the theoretical foundations of the media exhibitionism construct, the competent judges assessed the accuracy of individual items. This resulted in the selection of 20 statements. Then the revised questionnaire was sent to Facebook users asking them to fill it out and send it to other users of the portal. The exploratory factor analysis (EFA) was carried out by the method of main components with Varimax rotation on N=65 persons, and confirmatory factor analysis (CFA) was conducted on N=554 persons.

Results: After EFA the questionnaire consisted of 14 items and 4 factors: physical exhibitionism, exhibitionism of narcissistic traits, emotional exhibitionism, exhibitionism of histrionic traits. The four-factor solution was adopted on the basis of theoretical assumptions. The chi2 value was significant (χ2=286.01; p<0.001), which indicated discrepancies between the observed covariance matrix and the one implied by the model. Other indicators have shown a satisfactory agreement between the data and the model.

Conclusions: The questionnaire has satisfactory psychometric properties (α=0.846) and can be used to predict problem behaviours on social media, as well as in counselling regarding responsible development of self-image on the Internet.
Consumer Experiences with Marketing Technology: Solving the Tensions Between Benefits and Costs
Authors: Puntoni Stefano , Reczek Rebecca Walker , Giesler Markus , Botti Simona
Published: October 2022

The growing ubiquity of AI in consumers’ lives can be very convenient, but even if software developers and marketers strive to create excellent service, consumer experiences are not always positive. During their customer journeys consumers experience “data capture,” which is the experience of granting one’s data to AI, and “classification,” which means receiving personalized recommendations generated by AI. In both experiences consumers may either feel served or exploited and understood or misunderstood. To live up to the promise of making consumers happier and more efficient, managers should pay attention to consumers’ anxieties. If managers understand when and why consumers feel exploited or misinterpreted by AI, companies can provide more value for consumers individually and take concrete steps to design improved experiences around data collection and classification.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH INDUK DENGAN PEMERINTAH DAERAH PEMEKARAN (STUDI PADA PEMERINTAH DAERAH ACEH TENGAH DAN PEMERINTAH DAERAH BENER MERIAH TAHUN 2015-2019)
Authors: Meldego Umar Said , Suparno Suparno
Published: October 2022

The purpose of this study is to analyze financial performance using the independently ratio, effectiveness ratio, efficiency ratio, and dependency ratio between the regional governments of Central Aceh and Bener Meriah in 2015-2019. This type of research is descriptive quantitative using the ratio analysis method. This study uses LKPD data obtained from the BPK Aceh office. The results showed that the ratio of the independence of the Central Aceh and Bener Meriah regencys was at a very low level. The effectiveness ratio of the regional government of Aceh Tengah has the criteria of Moderately Effective, while the regional government of Bener Meriah has the criteria of Less Effective. The efficiency ratios of the Aceh Tengah and Bener Meriah regencys fall into the Efficient criteria. The dependency ratio of Aceh Tengah and Bener Meriah regencys is classified into very high criteria. The results of different tests indicate that there are differences in financial performance at the level of independence of the Central Aceh region and are truly festive
ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BERDASARKAN MODEL DELONE DAN MCLEAN 2003 (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA LANGSA)
Authors: Gustyari Wahyu , Priantana Riha Dedi , Saputra Devi Satria
Published: October 2022

The purpose of this study was to analyze the SIMDA application using Delone and Mclean (2003) theory. The variables in the Delone and Mclean (2003) model are system quality, information quality, service quality, and intention to use in user satisfaction. The population in this study were all Regional Work Units (SKPD) in the Langsa City area of Aceh. The sampling technique of this study used non-probability sampling. Respondents who became the object of this study were the parties most responsible for the SIMDA so that 76 respondents. Data analysis using multiple linear regression with SPSS 21. The results of this study indicate that (1) system quality, information quality, service quality, and user interest simultaneously affect user satisfaction, (2) system quality partially affects user satisfaction, (3) information quality partially affects user satisfaction, (4) service quality partially affects user satisfaction, (5) user interest partially affects user satisfaction. The results indicate that the SIMDA application is quite successful.
THE INFLUENCE OF TAX PLANNING, TUNNELING INCENTIVE, INTANGIBLE ASSET, AND PROFITABILITY ON TRANSFER PRICING DECISIONS IN MULTINATIONAL FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Authors: Fazwa Monika , Islahuddin Islahuddin
Published: October 2022

This study is aimed to examine the influence of tax planning, tunneling incentive, intangible asset, and profitability on transfer pricing decisions. This study tested the hypotheses in food and beverage companies listed in Indonesia Stock Exchange (IDX) from 2016 to 2020. By using the purposive sampling technique, 12 out of 33 companies in the food and beverage sector were taken as a sample with a total of 60 data observations. The data was then analyzed through multiple linear regression analysis. The results of this study revealed that all independent variables simultaneously affect the dependent variable. Partially, the finding of tax planning and tunneling incentive has a positive effect but not significant on transfer pricing. However, intangible asset and profitability has a positive and significant effect on transfer pricing, means that intangible asset and profitability is engaged on transfer pricing decisions of food and beverage companies listed in Indonesia Stock Exchange (IDX).
ISLAMIC SOCIAL REPORTING, KOMISARIS INDEPENDEN, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2019-2021
Authors: Kamiliya Namira , Aliamin Aliamin
Published: October 2022

This study aims to determine and analyze the effect of Islamic social reporting, independent commissioners, and environmental performance on firm value with financial performance as a moderating variable in companies listed at JII during the 2019-2021 COVID-19 period. The population in this study were all companies listed on the Jakarta Islamic Index during the COVID-19 period 2019-2021. The sample selection used purposive sampling technique with predetermined criteria in order to obtain a sample of 39 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis and moderated regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially the variables Islamic social reporting, independent commissioners, and environmental performance have no effect on firm value and the interaction of financial performance. reflected by Return On Equity (ROE) is not able to strengthen the influence of Islamic social reporting, independent commissioners, and environmental performance on firm value.
The Influence of Student Interest on Student Learning Outcomes in Science Subjects
Authors: Ernawati* M. Dwi Wiwik , Sudarmin Sudarmin , Asrial Asrial , Haryanto Haryanto , Sanova Aulia , Kurniawan Dwi Agus , Azzahra Miftahul Zannah
Published: October 2022

The formulation of the problem in this study is how the comparison and influence of interest in learning on science learning outcomes of students in SMP 22 Batanghari and SMP 1 Muaro Jambi. The purpose of this research is to find out how the comparison and influence of interest in learning on science learning outcomes of students at SMP 22 Batanghari and SMP 1 Muaro Jambi. This study also serves to see how important student interest in learning is to student learning outcomes in science subjects at the junior high school level. This study uses a mix method research with explanatory design and the data analysis technique used is random sampling. Based on the t-test of student interest in learning and student learning outcomes obtained a significance value of 0.05 so it can be concluded that there is a difference between student interest in learning and student learning outcomes in science subjects at SMP 22 Batanghari and SMP 1 Muaro Jambi. Based on the regression test of student interest in learning and student learning outcomes obtained a significance value of 0.05 so it can be concluded that there is an influence between student interest in learning and student learning outcomes in science subjects at SMP 22 Batanghari and SMP 1 Muaro Jambi
The Predict-Observe-Explain Model: Is It Effective to Improve Science Process Skills?
Authors: Kurniawan* Fauzan , Djukri Djukri , Haka Nukhbatul Bidayati
Published: October 2022

Science process skills are one of the demands of new skills needed by students in the 21st century. One of the learning models that can sharpen science process skills is the predict-observe-explain (POE) model. Heretofore, research related to science process skills with POE model in understanding human digestive system material is still minimal. Therefore, this research needs to be done. This study aimed to analyze the effect of the POE model on improving students'  science process skills. This study used a quasy experiment, and research design of the matching only pretest-posttest design. This study's population was all VIII students of SMP Negeri 19 Bandar Lampung, Lampung, Indonesia, in 2020/2021 academic. The sample in this study used a cluster random sampling technique, so that this study used 60 students as the research sample. Data collection techniques in the form of tests and observation sheets of science process skills. Data analysis in this study consisted of two, namely the N-Gain test and hypothesis testing using the independent samples t-test test. The results showed that the results of the N-Gain test in the experimental class were 0.66 (medium category), while the control class is a score of 0.34 (medium category). Meanwhile, The results of the research on the independent samples t-test on science process skills are the sig value. 0.000, p0,05. This implies that POE model facilitates in improving students' science process skills on human digestive system
МУЗИКОЗНАВЧА І ФОРТЕПІАННА ТВОРЧІСТЬ АНТІНА РУДНИЦЬКОГО В КОНТЕКСТІ РОЗВИТКУ УКРАЇНСЬКОГО МУЗИЧНОГО МИСТЕЦТВА
Authors: Філоненко Людомир , Бартків Соломія
Published: October 2022

Стаття присвячена висвітленню творчої і дослідницької праці відомого українського композитора, музикознавця, диригента, педагога Антіна Рудницького. Здійснено спробу подати його життєпис, особливо діяльність в еміграції. Подається музично-естетичний аналіз окремих його фортепіанних творів, висвітлюється творча діяльність митця у галузі музикознавства і музичної публіцистики, зокрема його монографії, окремі статті й рецензії, які й сьогодні користуються великим попитом у музичних колах, серед дослідників, педагогів, представників інтелігенції.
НАУКОВО-ДОСЛІДНИЦЬКА РОБОТА МАЙБУТНІХ УЧИТЕЛІВ ТРУДОВОГО НАВЧАННЯ І ТЕХНОЛОГІЙ В ОСВІТНЬОМУ ПРОЦЕСІ
Authors: Голіяд Ірина , Динько Володимир , Тропіна Марія
Published: October 2022

Реформування системи вищої освіти супроводжуються підвищенням вимог до майбутніх педагогів-професіоналів у частині впровадження в освітній процес інноваційно-дослідницької компоненти. У статті акцентовано увагу щодо необхідності формування творчих здібностей у майбутніх учителів трудового навчання та технологій під час здійснення науково-дослідницької роботи.

Сучасні новітні технології, які стали частиною повсякденного життя, призводять до неймовірно значних змін в освіті, суспільстві, політиці, бізнесі та відкривають унікальні можливості для розвитку сучасної економіки. Щоб з упевненістю відчувати себе в новому технологічному середовищі й реалізувати свій потенціал, майбутнім професіоналам своєї справи потрібно відповідати новим реаліям часу. Для розв’язання цих питань проводиться реформація вітчизняної освіти і науки.
Systematic Literature Review and Future Agenda: Leadership Style and Dimension in Rural Tourism Settings
Authors: Kusumawardhani Yuviani
Published: October 2022

This article aims to outline research developments regarding leadership styles in rural tourism and a leadership measurement index to explore future research direction opportunities. A systematic literature review was conducted by reviewing a total final sample of 15 articles published from 2012-2021; the database sources used in the study were Elsevier, Emerald, MDPI, Taylor and Francais, and Harzing's Publish or Perish with the Scopus API Key based on inclusion and exclusion criteria for analysis and synthesis to meet the purpose of the article. Leadership styles in rural tourism are currently found in 14 leadership styles. All leadership styles in rural tourism illustrate the need for integration and networks to develop successful rural tourism, in contrast to the leadership styles adopted by other sectors. The dimension of leadership measurement in rural tourism is based on the rural tourism characteristics. There are twelve leadership dimensions measurement in rural tourism that are different from the measurement of leadership in general. There are theoretical and empirical gaps, so one of the challenges in applying the dimensions of leadership measurement is bridging research with applications in other sectors. This literature review is presented to describe the leadership style in rural tourism that is needed and has been widely adopted to help and support the community to find a successful leadership style in developing rural tourism.
Implementation of Conservation Tourism in Supporting The Protection of The Essential Turtle Ecosystem Area at Taman Kili - Kili Beach Wonocoyo, Panggul
Authors: Suksmawati Herlina , Rahmatin Leily Suci , Firdaus Praja
Published: October 2022

Conservation tourism was developed as an alternative to large-scale tourism activities that operate in nature without paying attention to ecological sustainability through natural resources. Conservation management in tourism is a form of concern for the damage to the life of natural resource ecosystems, both caused by human activities and global climate change. Analyzing the relevance of establishing the Taman Kili - Kili Coastal Turtle Ecosystem Reserve as a tourist destination, while prioritizing natural ecosystems and providing benefits for the livelihoods of the local community. The approach in this research is a descriptive qualitative method, describing the results of the study and relating each research data found. The data instrument used involved observation and in-depth interviews with the Kili - Kili beach turtle conservation local community. Conservation tourism activities at Kili – Kili Beach prioritize educating visitors regarding turtle habitats and ecosystems, besides that the purpose of conservation tourism on the Kili – Kili coast is as one of the limited uses of natural resources and natural resources owned without having to exploit turtles. Conservation tourism is carried out in accordance with the provisions in the management of conservation areas and also essential ecosystem areas, while still paying attention to the socio-cultural environment of the surrounding community so that the purpose of the function of utilizing the essential turtle ecosystem area can also be felt by the surrounding community.

Keywords: conservation tourism; turtle essential ecosystem areas.
The Influence Factors of Regional Development to Create Regional Competitiveness : A Review
Authors: Hakimi Rini , Noer Melinda , Nofialdi Nofialdi , Hasnah Hasnah
Published: October 2022

Regional development was done before Indonesia's Independent day in 1945, but it still did not achieve the result as expected. The root cause of this problem is avoiding factors that influence regional development. The method used is an integrated review of research focused on regional development and competitiveness. This paper will discuss the external and internal factors of regional development to increase Indonesian position in regional competitiveness level. Internal factors related to regional development are management, resources, participation, local industry, infrastructure, technology, local policy, innovation, and entrepreneurship. Moreover, the external factors affecting regional development are the government, politics, market, and investment. Internal factors in regional development can be controlled; however, external factors are uncontrollable. Focusing on regional development to maintain competitive economic growth and become a competitive region should be put on innovation, entrepreneurship, and networking
MEASURING ACCULTURATION IN THE SOUTH AFRICAN CONTEXT: THE RELIABILITY AND VALIDITY OF THE SOUTH AFRICAN ACCULTURATION SCALE
Authors: Pillay Kimera , Laher Sumaya
Published: October 2022

Acculturation is often cited in South African research as an explanation for various phenomena. Researchers often cite the examination of acculturation as a recommendation for further research. To date there has been very little research in the South African context that empirically examines acculturation. This study explored the internal consistency reliability and construct validity of the South African Acculturation Scale (SAAS) in a nonprobability, convenience sample of 392 individuals in Johannesburg. The SAAS is a 22 item scale that has a Likert-type response format ranging from â€˜Strongly Agreeâ€™ (5) to â€˜Strongly Disagreeâ€™ (1). From the results it was evident that some of the items on the SAAS were problematic and needed to be removed to ensure that the scale was psychometrically sound. The revised SAAS yielded better reliability coefficients for this sample.
The Status of Protestant Сommunities in Western Siberia in the Context of Strengthening of the Anti-Religious Policy of the USSR in the Late 1950s – Early 1960s
Authors: Dashkovskiy P. K. , Siebert N. P.
Published: October 2022

In modern Russia, the issue of the relationship between the state and religious organizations is among the most urgent. One of the most controversial is the policy toward Protestant communities carried out by the government at different times. It is important to note that a significant part of the works of Russian historiography is devoted to particular as pects of the activities of Protestant communities in Siberia. At the same time, the history of the relations between the latter and the Soviet authorities often remained without due attention, which determined the topic of this article. The authors came to the following conclusions. The state-confessional policy implemented by the government since 1958 has placed religious communities of various faiths in an unequal position. For example, while the communities of the Russian Orthodox Church were trying to cope with administrative pressure from the Soviet authorities, majority of the Protestant denominations in the region switched to illegal existence. This was due not only to the state policy that had developed against them, which prohibited certain areas of Protestantism, but also to the position of the believers themselves, who were accustomed to conspiracy in previous years. As a result, during the period under review, it was not Protestant communities that were subjected to administrative persecution in Siberia, as a rule, but specific individuals who actively and publicly professed one of the directions of Protestantism. In some cases, the leadership of rural areas preferred not to spoil the statistics and not to notice the believers living in the territories under their jurisdiction. As a result, reports to higher management often kept silent about the facts of the manifestation of religiosity among the population. Similar motives were among the management of enterprises and institutions that did not want to lose valuable employees because of the latter's religious beliefs. It should be noted that the situation in Siberia was not unique and in the period under review was typical for many regions of the country.
Crimes and Punishments of Russian Officers at the Time of the Decembrists
Authors: Matsumura T.
Published: October 2022

During the French Revolution and the Napoleonic Wars, military forces of Western European countries transformed into the armies of the modern type, and their officers acquired a professional character. It can be assumed that the of ficers of Russian army of the Decembrist era, formed in a modern way, also represented a class of professional military men. In fact, the General Staff expected responsible actions from the officers in managing the daily life of the lower ranks. But some officers abused discretion and were punished for this. The article analyzes five cases of military trials of officers. In the 1st case, 2 officers left some soldiers to die in the cold weather sometime in March. In the 2nd case, a company commander killed a soldier in self-defense. In the 3rd case, a lieutenant appeared in plain clothes in front of the regiment commander and tried to beat him with a stick. In the 4th case, a company commander lynched a deserter and buried the dead body secretly. In the 5th case, a major frequently was violent to his orderlies. All of these officers were punished and some of them were reduced to the ranks, what is more, some were deprived of the nobility. These cases show that, although the Russian army has already transformed into an element of the state bureaucracy, part of the officers still treated the lower ranks as serfs. The process of professional formation of officers in this period was not yet completed.