bluuebunny/crossref_metadata_2025 huggingface dataset:
Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan
Authors: Hamdi Abdillah , Irawan Ferry
Published: January 2022

Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer.
Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.
PENGENAAN PAJAK PERTAMBAHAN NILAI PADA ONLINE MARKETPLACE TOKOPEDIA
Authors: Yudhistira Aufa
Published: January 2022

Abstract
The purpose of the study is to understand the e-commerce business model and process in the Tokopedia online marketplace and review the treatment of the imposition of Value Added Tax (VAT) on goods delivery transactions that occur in the Tokopedia online marketplace. The research method used is descriptive qualitative. The result of the research is that Tokopedia earns income from premium features used by merchants, not from purchasing activities made by buyers. Events when merchants use Tokopedia's premium features are events that are subject to VAT. An event when a merchant with PKP status delivers goods to the Buyer, VAT is payable. Invoice or payment details received by the buyer that are not listed have been subject to VAT on the purchase of goods. The buyer makes a payment to the escrow account which will then be forwarded to the merchant, so the escrow account is required to collect VAT from the buyer. Events when a merchant sends goods to a buyer using a courier service are events that are VAT payable. The invoice or payment details received by the buyer that are not listed have been subject to VAT for the use of goods delivery services via courier.
Keywords : E-commerce, Tokopedia, Value Added Tax
 
Abstrak
Tujuan penelitian adalah memahami model serta proses bisnis e-commerce pada online marketplace Tokopedia dan meninjau perlakuan pengenaan Pajak Pertambahan Nilai (PPN) atas transaksi penyerahan barang yang terjadi di online marketplace Tokopedia. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian adalah Tokopedia mendapatkan penghasilan dari fitur premium yang digunakan oleh merchant, bukan dari kegiatan pembelian yang dilakukan oleh pembeli. Peristiwa saat merchant menggunakan fitur premium Tokopedia merupakan peristiwa yang terutang PPN. Peristiwa saat merchant yang berstatus PKP menyerahkan barang kepada Pembeli terutang PPN. Invoice atau rincian pembayaran yang diterima pembeli tidak tercantum telah dikenakan PPN atas pembelian barang. Pembeli melakukan pembayaran kepada escrow account yang selanjutnya akan diteruskan kepada merchant, sehingga escrow account wajib memungut PPN dari pembeli. Peristiwa saat merchant mengirimkan barang kepada pembeli menggunakan jasa kurir merupakan peristiwa yang terutang PPN. Invoice atau rincian pembayaran yang diterima pembeli tidak tercantum telah dikenakan PPN atas pemanfaatan jasa pengiriman barang melalui kurir.
Kata kunci : E-commerce, Pajak pertambahan nilai, Tokopedia
INTEGRASI REGIONAL: ARUS INVESTASI DAN IMPLIKASINYA TERHADAP PENERIMAAN PAJAK
Authors: Irawan Ferry , Fachrezzy Muhammad temmy Putra
Published: January 2022

The ASEAN Economic Community (AEC) has been established for several decades. The AEC is inspired by other regional communities. The situation strengthens each country’ economic and investment. Based on ASEAN Statistical Yearbook 2020, in 2019 the capital inflow to ASEAN amounted USD 158 Billion. The objective of this study is to investigate the cause and effect of these global phenomenon to ASEAN countries especially Indonesia. Also, this paper will elaborate FDI effect from the tax revenue point of view. This paper uses a qualitative method in order to obtain a deep understanding. We found several findings. First, there is a relation between the establishment of regional community and foreign direct investment (FDI). Second, FDI is beneficial to enhance the tax administration system especially country’s tax revenue.
Determinants And Efficiency Level Of Capital Goods Imports In Indonesia : Exploring Using Gravity Models
Authors: Prabowo Sakti
Published: January 2022

The study aims to investigate the significant factors and efficiency of capital goods imports in Indonesia. This study applies the stochastic frontier gravity approach (SFGA) to explore Indonesia's capital goods import values. The results suggest that there are positive impacts of some factors on the capital goods imports, including the GDP and population of the trading partners, distance, and regional cooperation such as the Free Trade Agreement (FTA). However, some factors, including the exchange rate and some global crises have significant negative impacts on the capital goods imports. The positive effects of FTA on capital goods imports may contribute to a reduction in the behind-the-border constraints. Furthermore, the trade efficiency resulting from the model may suggest that there is still a gap between potential and actual trade affected by the country-specific constraints, implying the requirement to investigate the appropriate reforms in Indonesia to reduce such constraints.
Penelitian ini bertujuan untuk mengetahui faktor signifikan dan tingkat efisiensi impor barang modal di Indonesia. Penelitian ini menggunakan pendekatan stochastic frontier gravity (SFGA) untuk mengeksplorasi nilai impor barang modal Indonesia. Hasil penelitian menunjukkan terdapat dampak positif dari beberapa faktor terhadap impor barang modal, antara lain PDB dan populasi mitra dagang, jarak, dan kerjasama regional seperti Free Trade Agreement (FTA). Namun, beberapa faktor, seperti nilai tukar dan beberapa krisis global berdampak negatif signifikan terhadap impor barang modal. Efek positif FTA pada impor barang modal dapat berkontribusi pada pengurangan hambatan di belakang perbatasan. Selain itu, efisiensi perdagangan yang dihasilkan dari model tersebut dapat menunjukkan bahwa masih ada kesenjangan antara perdagangan potensial dan aktual yang dipengaruhi oleh kendala khusus negara, yang menyiratkan kebutuhan untuk menyelidiki reformasi yang tepat di Indonesia untuk mengurangi kendala tersebut.
Edukasi Dan Pendampingan Penyusunan Laporan Keuangan UMKM Kuliner XYZ
Authors: Dinarjito Agung , Pratama Aldi Bilqisthy , Sitanggang Dessyka , Abrori Faizul , RM Fayiz Alfitra , Tambunan Lamhot Doli , Arfan Muhammad , Muzik Muhammad Rajul , Hidayat Muhammad Taufiq , Sulfiandra Nanda , Bukit Putra Jaya
Published: January 2022

This community service activity aims to provide education and assistance for Micro, Small and Medium Enterprises (MSMEs) by providing an understanding of the importance of preparing financial reports and providing assistance in preparing financial reports using the SI APIK application. The method of implementing the activity is carried out in several stages, namely the first stage is planning and observation, the second stage is assistance in the preparation of financial reports using the Si APIK application, the third stage is the preparation of financial reports until August 2021, and the last stage is making video tutorials using the SI APIK application and making posters regarding the preparation of financial reports. MSME XYZ which is engaged in the culinary field is the object chosen and located in Central Java. The result of this activity is that MSME XYZ is able to make financial reports for the month of August using the Si APIK application.
Kegiatan pengabdian masyarakat ini bertujuan untuk mmeberikan edukasi dan pendampingan bagi usaha Mikro, Kecil, dan Menengah (UMKM) dengan memberikan pemahaman tentang pentingnya penyusunan laporan keuangan dan memberikan pendampingan penyusunan laporan keuangan menggunakan aplikasi SI APIK. Metode pelaksanaan kegiatan dilakukan dengan beberapa tahap, yaitu tahap pertama adalah perencanaan dan observasi, tahap kedua adalah kegiatan pendampingan penyusunan laporan keuangan menggunakan aplikasi Si APIK, tahap ketiga penyusunan laporan keuangan sampai dengan bulan Agustus 2021, dan tahap terakhir adalah pembuatan video tutorial penggunaan aplikasi SI APIK dan pembuatan poster mengenai penyusunan laporan keuangan. UMKM XYZ yang bergerak dibidang kuliner merupakan obyek yang dipilih dan berlokasi di Jawa Tengah. Hasil kegiatan ini adalah bahwa UMKM XYZ mampu membuat laporan keuangan bulan Agustus dengan menggunakan aplikasi Si APIK.
B. IMPLEMENTASI UNDANG-UNDANG NOMOR 35 TAHUN 2009 TENTANG NARKOTIKA DI KABUPATEN JOMBANG (STUDI KASUS POLRES JOMBANG)
Authors: M.M Dr. Sukesi, S.apt., Mars. , M.M Dr. Sutadi, M.Si. , M.M Dr. Arie Herumurti , M.M Endy Satya Rahmanto
Published: January 2022

ABSTRAK

Narkotika merupakan zat atau obat yang sangat bermanfaat dan diperlukan untuk pengobatan penyakit tertentu. Namun, jika disalahgunakan atau digunakan tidak sesuai dengan standar pengobatan dapat menimbulkan akibat yang sangat merugikan bagi perseorangan atau masyarakat khususnya generasi muda. Menghadapi permasalahan penyalahgunan dan peredaran gelap narkoba mengharuskan pemerintah memikirkan bagaimana cara menanggulanggi masalah tersebut, akhirnya pemerintah mengeluarkan undang-undang Nomor 5 Tahun 1997 tentang psiktropika dan Undang-Undang Nomor 35 Tahun 2009 Tentang Narkotika. Kepolisian dalam menanggulangi atas peredaran obat-obatan terlarang, pemerintah mengeluarkan Undang-Undang tentang Narkotika dan Psikotropika, yang mana kedua hal tersebut diatur dalam Undang-Undang Nomor 35 Tahun 2009 Tentang Narkotika. Peran dari Satuan Reserse Narkoba (Satres Narkoba) Polisi Resort Jombang sebagai aparat penegak hukum untuk dapat memberantas kejahatan narkotika untuk menciptakan adanya kepastian hukum sehingga akan menambah rasa keamanan dan ketertiban di masyarakat. Tujuan yang ingin dicapai dalam penelitian adalah untuk menganalisis implementasi dan hambatan yang terjadi dalam implementasi Undang-Undang Nomor 35 Tahun 2009 tentang narkotika di Kabupaten Jombang. Dari hasil penelitian yang telah dilaksanakan dapat disimpulkan bahwa peran kepolisian dalam penegakan hukum bagi pengedar narkotika di kalangan masyarakat adalah dengan melakukan sosialisasi tentang bahaya narkotika di tempat perkumpulan masyarakat kabupaten Jombang, seperti di pasar, fasilitas umum, sekolah-sekolah, kelompok pengajian ibu-ibu, dan lain sebagainya, memasang spanduk himbaunan tentang bahaya narkotika dan gerakan untuk tidak pada narkoba, Dalam pelaksanaan penegakan hukum terhadap pelaku tindak pidana psikotropika oleh jajaran Satuan Narkoba Polres Jombang dilakukan dengan berpedoman pada ketentuan hukum yang berlaku dengan di dukung oleh satu unit khusus yang menangani bidang Narkotika dan Obat-Obatan berbahaya (Narkoba) yang termuat dalam pasal-pasal dalam Undang-Undang Nomor 35 Tahun 2009 tentang Narkotika. Kendala yang dihadapi oleh petugas Satuan Polres Jombang dalam penegakan hukum terhadap pelaku tindak pidana psikotropika adalah terbatasnya jumlah petugas untuk dapat mengkover luas wilayah Polres Jombang yang relatif luas, kurangnya sumber daya manusia, jumlah pegawai belum memadai, sarana dan prasarana merupakan alat sumber daya yang menjadi penunjang dalam pelaksanaan program kerja dan kegiatan seharii-hari

Kata kunci : Implementasi, Narkotika, Polres Jombang
B. Pemanfaatan Tanah Galian-C menjadi Pupuk Phophat
Authors: Poedjojono Bambang , . Suhadi , F. Agus
Published: January 2022

Pada tahun pertama telah dilakukan penelitian dengan menggunakan batuan pospat dengankadar phosphat rendah, menjadi pupuk phosphat dengan kadar tinggi, tetapipermasalahannya adalah pupuk tersebut masih setengah jadi, masih memerlukanpengeringan. Pengeringan adalah suatu peristiwa perpindahan massa dan energi yang terjadidalam pemisahan cairan atau kelembaban dari suatu bahan sampai batas kandungan air yangditentukan dengan menggunakan gas sebagai fluida sumber panas dan penerimaan uapcairan Faktof-faktor yang mempengaruhi pengeringan ada 2 golongan yaitu : faktor yangberhubungan dengan udara pengering seperti suhu, kecepatan udara, kelembapan, dimanamakin tinggi udara pengering makin cepat pula proses pengeringan berlangsung dan faktoryang berhubungan dengan bahan yang dikeringkan seperti ukuran bahan, kadar air awalbahan.Pengeringan dilakukan dengan metode Continuos drying (suatu pengeringan bahan dimanapemasukan dan pengeluaran bahan dilakukan terus menerus) dan Direct drying (Pada sistemini bahan dikeringkan dengan cara mengalirkan udara pengering melewati bahan sehinggapanas yang diserap diperoleh dari sentuhan langsung antara bahan dengan udara pengering,biasanya disebut dengan pengeringan konveksi).Dari hasil penelitian dan pembahasan diatas dapat disimpulkan bahwa pemanfaatan batuanphosphat kadar rendah dapat ditingkan menjadi batuan phosphat kadar phosphat tinggimelalului rekayasa teknik kimia, dan untuk pengeringan yang baik adalah dengan laju alirantara 100 kg sampai 125 kg, karena mempunyai kadar air yang ideal dan kadar phosphatyang masih tinggi dan sangat ideal untuk digunakan sebagai pupk phosphat.
Livelihood Security of An Isolated Gothi Koya Tribe in Telangana State
Authors: Prashanthi Alam , Reddy R. Geetha
Published: January 2022

Tribes are a weaker section of society due to their low social and economic standing. Even in the contemporary day, some tribal groups remain geographically isolated and live in the jungles. One of them is the Gothi koya tribe. Therefore, an attempt was made to study the profile characteristics and livelihood security of Gothi Koya tribe. The study was conducted in Mulugu district, Telangana State with an ex-post facto research design. A total of 60 samples from three villages under ITDA (Integrated Tribal Development Agency), Eturnagaram were selected purposively for this study. Results revealed that half of the respondents (50%) fall under the age group between 20- 30 years and the majority (85%) of the respondents were illiterates. There was a strong positive significant relationship between education and livelihood security at 1% level of significance (p<0.01) and other independent variables found no significance at 5% level (p<0.05).
ANONİM ŞİRKETİN SERMAYE BORCUNUN ÖDENMESİ İÇİN PAY SAHİPLERİNE HUKUKA AYKIRI OLARAK FİNANSAL DESTEK SAĞLAMASI
Authors: Atamulu İsmail , Yüce Aydin Alber
Published: January 2022

Anonim şirketin pay sahiplerine ödenmiş sermayeyi iade etmesi yasaktır. Kanunî şartları bulunmadığında pay sahibinin şirkete borçlanması veya sermaye için faiz ödenmesi de bu anlamda hukuka aykırıdır. Sermaye borçlusu olan pay sahibinin bu borcunu ödeyebilmesi için şirket kaynaklarıyla finanse edilmesi yasaktır. Fakat şirket tarafından pay sahibine yapılan tüm ödemeler bu nitelikte değildir.
Validity and reliability of the SBI (Spanish Burnout Inventory) in medical surgical specialists
Authors: García Borrero Luis Mauricio , Aguirre Acevedo Daniel Camilo , Zapata Rueda Carla María , García García Héctor Iván
Published: January 2022

Introduction. Burnout Syndrome is the term used to describe the psychological response to patient care-related chronic work stress. Studies have found that the prevalence of practitioner burnout in Colombia ranges between 17.6% and 45%. Given the importance of this phenomenon in our setting, we decided to carry out a validation and reliability study of the Spanish Burnout Inventory (SBI). Objective. To assess the validity and reliability of the SBI in medical surgical specialists working in fourteen health care facilities in Antioquia (Colombia) in 2018. Methods. The study was conducted in 14 healthcare institutions among 8 surgical specialties. The tool consists of 20 items collected by means of face-to-face interviews under the supervision of a psychologist, and maintaining confidentiality. The psychometric assessment included content validity (CV), construct validity using confirmatory factor analysis (CFA) and reliability using Cronbach’s Alpha. Results. The study sample consisted of 234 participants. CV of the tool was 0.82. The CFA showed acceptable model fit, with the results of goodness-of-fit being χ2=384.578 (p<0.000; df: 165), RMSEA = 0.075 [90% CI: 0.066 – 0.085], CFI = 0.953, TLI = 0.946 and WRMR = 1.074. The SBI Cronbach’s alpha was 0.79. Conclusion. The SBI showed acceptable CV levels for all the items and domains. The SBI is a valid tool with adequate reliability for use in medical surgical specialists of healthcare institutions in Antioquia-Colombia.
Clinical Presentation and Outcomes of Surgery for Upper Extremity Lipomas
Authors: Żyluk Andrzej
Published: January 2022

Background. Lipomas are benign neoplasms arising from fat tissue, with an incidence in the upper extremity of 1%-3,8%. There is scarce literature on the outcomes of the treatment of lipomas in this region. The objective of this study was to assess clinical manifestations and outcomes of surgery for upper extremity lipomas.
Material and methods. The sample comprised 40 patients, including 26 women (65%) and 14 men (35%), at a mean age of 37 years, with lipomas located in the upper limbs. Treatment outcomes were assessed at a mean of 4.2 years after surgery in 27 patients from this group.
Results. Most of the tumours (29 cases, 73%) were located in the forearm and arm, with 11 patients (27%) presenting with lipomas of the metacarpus and wrist. In 35 patients (87%), lesions were located superficially, within subcutaneous tissue, whereas in 5 (13%) they were located more deeply, in the metacarpus and in the forearm muscles. The follow-up assessment was conducted as telephone interviews in 27 patients. No recurrence was noted. Seven patients (26%) complained of mild tenderness of the postoperative scar.
Conclusions. 1. Lipomas are moderately frequent benign lesions occurring in the upper limb. 2. Surgical treat­ment is effective and the recurrence rate is very low.
The review of the financial strategies of Polish pulp and paper companies listed on the Warsaw Stock Exchange
Authors: Biernacka Justyna , Oleńska Sylwia
Published: January 2022

The review of the financial strategies of Polish pulp and paper companies listed on the Warsaw Stock Exchange. The main purpose of this paper is to evaluate the financial strategy undertaken by the polish pulp and paper companies listed on Warsaw Stock Exchange in 2018 - 2020. In this paper three most frequently used indicators characterising company’s financing strategy were analysed, namely: equity capital share in total capital, equity capital share in fixed assets and long-term debt share in total debt. The calculations used data from publicly available quarterly financial statements of the analysed enterprises for the period from 1st quarter of 2018 to 3rd quarter of 2020. The calculations showed that Kompap has a more moderate policy of financing its activity. The second company, Arctic Paper, was characterized by a more risky approach to the financing strategy.
Moral Assessments and Legal Categories
Authors: Gleave Robert
Published: January 2022

In this chapter, I examine the discussion around the rational and moral basis for legal categories in postclassical Imāmī Twelver Shīʿī legal theory. The debate was pushed forward by the Akhbārī movement in the 17th century CE; they proposed a novel position concerning the rational basis for the law in which reason can determine certain moral aspects of an action (e.g., a good action can be recognised by reason, and its performance attracts praise), but not legal elements (e.g., that the performance of a good action deserves a reward beyond praise). This leaves, for them, the Lawgiver (that is, God) to connect the moral aspects of an act with its legal consequences (that is punishment for a morally bad action and reward for a morally good action); that causal connection cannot be made by reason alone. Based on these findings, I conclude that Akhbārī moral theory, often read along literalist lines, showcases an adherence to the Muʿtazilī-derived framework common to the Imāmī Twelver Shīʿī theology and law generally, whilst also reserving ultimate legal authority to God.
In vitro fermentation profiles of different soybean oligosaccharides and their effects on skatole production and cecal microbiota of broilers
Authors: Zhu Xin , Xu Miao , Liu Haiying , Yang Guiqin
Published: January 2022

Objective: The objective of this study was to investigate the in vitro fermentation profiles of different soybean oligosaccharides (SBOs) and their effects on skatole production and cecal microbiota of broilers.Methods: Five SBOs with varying main component contents were fermented using an in vitro batch incubation inoculated with broiler cecal microbiota. Gas production was recorded automatically, skatole, indole and short-chain fatty acids (SCFAs) were determined using high-performance liquid chromatography, and microbial changes were analyzed using 16S DNA gene sequencing.Results: The addition of SBOs increased (p<0.05) gas production, suggesting bacterial growth-stimulating activities. In addition, the concentrations of indole were significantly (p<0.05) decreased after SBO supplementation, and SBO III, with higher sucrose and stachyose contents, decreased (p<0.05) the skatole level. Our results also revealed that the fermentation of SBOs by cecal microbiota produced (p<0.05) SCFAs, which were dominated by propionic acid, butyrate acid and lactic acid compared to the control. In addition, SBO III increased (p<0.05) the abundance of Firmicutes and Subdoligranulum and decreased that of Bacteroides.Conclusion: These results suggest that SBOs with higher sucrose and stachyose contents are promising prebiotics in modulating gut microbiota and reducing odor emission in broilers.
Effect of prenatal different auditory environment on learning ability and fearfulness in chicks
Authors: Zhao Shuai , Xu Chunzhu , Zhang Runxiang , Li Xiang , Li Jianhong , Bao Jun
Published: January 2022

Objective: Early environmental enrichment in life can improve cognition in animals. The effect of prenatal auditory stimulation on learning ability and fear level in chick embryos remained unexplored. Therefore, this study investigated the effect of prenatal auditory stimulation on the learning ability and fear level of chicks.Methods: A total of 450 fertilized eggs were randomly divided into 5 groups, including control group (C), low-sound intensity music group (LM), low-sound intensity noise group (LN), high-sound intensity noise group (HN) and high-sound intensity music group (HM). From the 10th day of embryonic development until hatching, group LM and group LN received 65 to 75 dB of music and noise stimulation. Group HN and group HM received 85 to 95 dB of noise and music stimulation, and group C received no additional sound. At the end of incubation, the one-trial passive avoidance learning (PAL) task and tonic immobility (TI) tests were carried out, and the serum corticosterone (CORT) and serotonin (5-HT) concentrations were determined.Results: The results showed that compared with the group C, 65 to 75 dB of music and noise stimulation did not affect the PAL avoidance rate (p>0.05), duration of TI (p>0.05) and the concentration of CORT (p>0.05) and 5-HT (p>0.05) in chicks. However, 85 to 95 dB of music and noise stimulation could reduce duration of TI (p<0.05) and the concentration of CORT (p<0.05), but no significant effect was observed on the concentration of 5-HT (p>0.05) and PAL avoidance rate (p>0.05).Conclusion: Therefore, the prenatal auditory stimulation of 85 to 95 dB can effectively reduce the fear level of chicks while it does not affect the learning ability.
From Gamification to Serious Games: Reinventing Learning Processes
Authors: Mateus De Oro Cirit , Jabba Molinares Daladier , María Erazo Coronado Ana , M. Campis Carrillo Rodrigo
Published: January 2022

Virtual games represent one of the most important contemporary possibilities to enhance learning processes in educational environments. There is ample evidence of their applications in teaching cultural aspects, citizenship, science, and the development of critical thinking, among many others. However, despite the scientific support, many questions arise about the effectiveness of gamification in education. Most studies and reviews of empirical studies on gamification indicate that they generally have a positive effect on motivation, concentration, and other cognitive aspects, as well as on interaction and prosocial behavior. However, there are gaps in terms of purposes and outcomes between gamification and the application of serious games. This is a review aimed at elucidating these differences, to argue for the reinvention of educational processes.
The Effect of Micronutrient Intake on Cognitive Function and Physical Activity of the Elderly
Authors: Akbari Abbas , Mirakhori Fatemeh , Ashouri Mahdi , Nehzat Norozi Tehrani Sadaf
Published: January 2022

Objectives: The purpose of this research was to investigate the effect of micronutrient intake on cognitive function and physical activity of the elderly. Methods: The subjects included all elderly people over 60 years of age in Robat Karim city in 2018. 90 elderly males participated voluntarily in the research after signing the informed consent form. The short form of Beck questionnaire of physical activity and MMSE test were respectively used to measure the levels of physical activity and cognitive status of participants. Pearson correlation test was used to analyze the data. Results: The results indicated that there was a significant relationship between each of the micronutrients and cognitive performance of the elderly (P ≤ 0.05). Additionally, there was a significant relationship between each of the micronutrients with the level of physical activity of the elderly (P ≤ 0.05). Conclusions: Conclusively, micronutrients intake could be of much importance for cognitive function and physical activity of the elderly.
Explaining the Status of Clinical Nursing Education: A Qualitative Research in Iran
Authors: Montaseri Mohammad Ali , Faseleh Jahromi Mohsen , Badiyepeymaiejahromi Zohreh , Eslami Akbar Rasol , Abdi Mohammad Hashem , Javadpour Shohreh , Hojat Mohsen
Published: January 2022

Background: Challenges and problems of clinical nursing education are the most important factor in determining the quality of nursing students' education. Frequent assessment of the quality of nursing education without considering the existing challenges is an ineffective activity in analyzing the situation of nursing education. Objectives: This study aimed to explain the status of clinical nursing education at Jahrom University of Medical Sciences in Iran. Methods: This qualitative study based on the conventional content analysis approach was conducted at Jahrom University of Medical Sciences in 2018 - 2019. Data were collected through holding 10 semi-structured face-to-face focus group discussions (FGDs) with 110 nurses, head nurses, instructors, and students. Purposeful sampling was used and the interviews were analyzed by Graneheim and Lundman method by MAXQDA Software. Results: We obtained 626 in-vivo codes, 46 primary codes, eight subcategories (lack of attention to the evaluation process, non-participative evaluation, low staff educational cooperation, ineffective instructors, non-educational clinical space, student educational deficits, students' confusion in the clinical setting, and non-participatory planning), and three main categories (planning challenges, implementing challenges, and evaluation challenges). Conclusions: Educational leaders are recommended to shift to three areas, including democratic planning, wise implementation with frequent monitoring, and the use of modern clinical evaluation methods based on the participation of learners and other stakeholders.
‘The idea that something new might happen is completely obvious…’: A conversation with Andrew Morrish
Authors: Krueger Anton , Morrish Andrew
Published: January 2022

In Andrew Morrish’s 40-year career in the arts he has been a performer, teacher, facilitator, mentor and advocate for a range of practices including improvisation, performance, dance education, dancetherapy and dance research. From 2008 until 2013 he was a Visiting Research Fellow in the Drama Division of Huddersfield University (U.K.) In 2016 he was awarded the Dance Fellowship of the Australia Council for the Arts (2016-2017). He now lives in the far south east corner of Australia where he continues to practice as a performer, teacher, coach and researcher.
Maternidad lesbiana: Otra cara del cambio social. Un enfoque etnográfico
Authors: Lanzarote Fernández Diana
Published: January 2022

This paper explores, through a qualitative methodology and an ethnographic approach, the experience of lesbian motherhood, recognizing it as a genuine kinship experience, associated with the care and the time spent together. It is interpreted as a form of the “mutuality of being” in Sahlins, where the biological becomes a metaphor of something that is experienced as a process. In addition, the exercise and visibility of lesbian motherhood is socially constructed, putting into discussion myths about lesbian identity and, at the same time, actively participating in social change, perceived as a long durée process, gradually moving away from static forms of kinship and social relations, towards a vision not necessarily individualistic (based on the “freedom to choose”) rather a process-like and dynamic one.

Este artículo explora, a través de una metodología cualitativa, la experiencia de la maternidad lesbiana, reconociéndola como experiencia genuina de formas de parentesco asociada al cuidado y al tiempo transcurrido con el otro, lo que se interpreta como una forma de la mutualidad del ser en Sahlins, donde lo biológico deviene metáfora de algo que se vive como proceso. Además, el ejercicio y visibilidad de maternidad lesbiana se construye socialmente, poniendo en discusión mitos sobre la identidad lesbiana y a su vez, participando activamente en el cambio social percibido como un proceso de larga duración, de paulatino alejamiento de formas estáticas del parentesco y las relaciones sociales hacia una visión no necesariamente individualista (fundada en la “libertad de elegir”) pero sí procesual y dinámica de los mismos.
Familia y Tecnociencia: ¿qué nos depara el futuro inmediato?
Authors: Guerrero Muñoz Joaquín , Álvarez Munárriz Luis
Published: January 2022

In this contribution we address the issue of family and technoscience. We define techno-science as knowledge applied to all areas of reality. We approach on the topic of the nuclear family and the couple and then we expose our previous contributions on family and human biotechnology and we update and expand our knowledge on it. We focus on the impact that the Covid-19 syndemic is having on family life and then we explain the impact that the latest advances in Genetic Engineering, especially Gene Editing (CRISPR) are taking into account. We expose the disputes that are generating both the cloning and the recent modification of embryos and we finally highlight the need to continue researching to achieve a harmonious and favourable relationship with techno-science.

En esta contribución abordamos el tema de la familia y la tecnociencia. Definimos la tecnociencia como un saber aplicado a todos los ámbitos de la realidad. Nos aproximamos a la cuestión de la familia nuclear y la pareja y exponemos nuestras contribuciones anteriores en torno a la biotecnología humana y la familia que actualizamos y ampliamos. Nos centramos en el impacto que la sindemia de la Covid-19 está teniendo en la vida familiar y seguidamente explicamos la repercusión de los recientes avances de la Ingeniería genética especialmente de la Edición de Genes (CRISPR). Exponemos las disputas que están generando tanto la clonación como la reciente modificación de embriones y finalmente resaltamos la necesidad de seguir investigando para lograr una relación armónica y favorable con la tecnociencia.
Infancia, familia y educación análisis histórico y cambio social
Authors: Cerdá Mondéjar Carmen María
Published: January 2022

The interest for the care and education of childhood have varied throughout the different historical time. Together with the transformations experienced within families, childhood has gradually and progressively attained meaning and relevance in the social environment. The new moral and spiritual function assumed by the family in the transition to modern times, and which went beyond its traditional function as transmitter of surname and heritage, implied the appearance of new emotions towards childhood at the same time their individuality intensified.At present, childhood acquires important centrality both in the private family space in which its protection, care, assistance and education prevail, rooted in new link of relationship (Burgess, 1972: 6-7), as well as in the public space, social, political, normative and economic. With these ideas, this research aims to historical analysis of the conception of childhood and its education, from ancient times to the present day, within the framework of the family and considering the repercussions that political, social, economic, demographic and cultural changes have had on childhood.

La atención y el interés por el cuidado y la educación de la infancia han ido variando a lo largo de las diferentes etapas históricas. Ligada a las transformaciones experimentadas en el seno de las familias, de forma gradual y progresiva la infancia ha ido alcanzando significado y relevancia en el medio social. La nueva función moral y espiritual asumida por la familia en el tránsito hacia los tiempos modernos, y que rebasaba su tradicional función como transmisora de apellido y patrimonio, implicó la aparición de nuevas emociones hacia los menores al tiempo que se intensificaba su individualidad. En la actualidad la infancia adquiere notable centralidad tanto en el espacio privado familiar en el cual prima su protección, cuidado, asistencia y educación, enraizadas en nuevos vínculos de relacionabilidad (Burgess, 1972: 6-7), como también en el espacio público, social, político, normativo y económico. Partiendo de estas premisas, este artículo tiene por finalidad el estudio y análisis histórico de la concepción sobre la infancia y su educación, desde la antigüedad hasta nuestros días, dentro del marco de la familia y considerando las repercusiones que los cambios políticos, sociales, económicos, demográficos y culturales han tenido sobre la misma.
Las familias biológicas en el proceso de adopción de un menor: características y rasgos sociales
Authors: Chacón Martínez Ana
Published: January 2022

It is about making visible and showing the characteristics of the biological families of the boys and girls who are adopted in the Autonomous Community of the Region of Murcia between the period 1987-2007. To verify these data, an exhaustive study of a total of 29 adoption files provided by the General Directorate of Families, as well as 4 interviews with adoptive parents. They constitute a sample and a significant example of the characteristics and social traits of biological families. Through case studies, we reflect on whether they have been excluded from the adoption process due to the characterization that emerges from them, as they are framed in serious problematic contexts that accentuate the risk that the minors entail living in these families.

Se trata de visibilizar y mostrar las características de las familias biológicas de niños y niñas que son adoptados en la Comunidad Autónoma de la Región de Murcia entre el periodo 1987-2007. Para constatar estos datos se ha realizado un estudio exhaustivo de un total de 29 expedientes de adopción facilitados por la Dirección General de Familias, así como 4 entrevistas a padres adoptantes. Constituyen una muestra y un ejemplo significativo de las características y rasgos sociales de las familias biológicas. A través de estudios de caso reflexionamos sobre si éstas han sido excluidas del proceso de adopción por la caracterización que se desprende de ellas, al estar enmarcadas en contextos problemáticos graves que acentúan el riesgo que supone para los menores vivir en esas familias.
EL impacto de la Covid-19 sobre las condiciones de vida de los hogares monoparentales de España
Authors: Avilés Hernández Manuela
Published: January 2022

La pandemia ocasionada por la Covid-19 ha impactado de lleno sobre toda la sociedad, aunque se ha ensañado especialmente con los colectivos que, ya de por sí, presentaban un cierto grado de vulnerabilidad. Este es el caso de los hogares formados por un único progenitor, generalmente la madre, y sus hijos dependientes. Este trabajo de investigación tiene por objetivo identificar el impacto que la pandemia ha tenido sobre las condiciones de vida de estos hogares. Para ello, se ha realizado un análisis secundario a partir de los datos que ofrece la Encuesta de Condiciones de Vida (ECV) del Instituto Nacional de Estadística de España (INE). Los resultados que arroja el estudio están referidos, sobre todo, a los cambios que se han producido en cuanto a la situación material del hogar. Constituyen una primera lectura de la situación, muy preliminar, que habrá de ser completada con revisiones posteriores.
Codiseño y dinamización cultural comunitaria. Reflexiones conceptuales, metodológicas y prácticas a partir de una experiencia desde la periferia
Authors: Morales Pereyra Alicia , Jiménez Martínez Carlos
Published: January 2022

We analyze the potential to generate critical collaborative and pedagogical practices from Design, which contribute to processes of community artistic and cultural development in contexts of marginal, informal and peripheral urbanism with respect to production centers. We start from the experience of joint work since 2016 between a faculty of fine arts and a nearby self-construction neighborhood; Las Moraditas de Taco, in Santa Cruz de Tenerife. The evidence that "professors are fed up with the classrooms spaces and students lack more experiences in the streets" joins the neighborhood claim; "we live on a mountain but nobody sees us", to explore models of living labs for creation and service-learning, in the recovery and valorization of collective memory, intangible cultural heritage, sense of belonging, dignity and beautification of public space or the external projection of positive values.

Special attention is paid to designers’ emerging roles and competencies, such as facilitator, catalyst or mediator. We highlight the relevance of adopting methodological frameworks based on participatory action-research, thus reorienting the traditional, institutional and top-down culture project, towards  iterative process cultures of citizen innovation, from which to generate, stimulate and root transformations within the community and the territory.

Analizamos el potencial para generar prácticas colaborativas y pedagógicas críticas desde el Diseño, que contribuyan a procesos de desarrollo artístico y cultural comunitario en contextos de urbanismo marginal, informal y periféricos respecto a los centros de producción. Partimos de la experiencia de trabajo conjunto desde 2016 entre una facultad de bellas artes y un barrio de autoconstrucción cercano; Las Moraditas de Taco, en Santa Cruz de Tenerife. La evidencia de que “al profesorado le sobra aula y al alumnado le falta calle” se une a la reivindicación vecinal de “vivimos en una montaña pero nadie nos ve” para explorar modelos de laboratorios vivos de creación y aprendizaje-servicio, en la recuperación y valorización de la memoria colectiva, el patrimonio cultural inmaterial, el sentido de pertenencia, la dignificación y embellecimiento del espacio público o la proyección exterior de valores positivos.

Prestamos especial atención a la manifestación de roles y competencias emergentes del diseñador, como facilitador, catalizador o mediador. Constatamos la pertinencia de adoptar marcos metodológicos de investigación-acción participativa, que reorienten la tradicional cultura del proyecto institucional de arriba-abajo hacia una cultura de procesos iterativos de innovación ciudadana desde los que generar, dinamizar y arraigar las transformaciones en la comunidad y el territorio.
El distrito cultural y creativo del Digbeth (Birmingham, Reino Unido) y sus planes de regeneración urbana
Authors: García Carrizo Jennifer
Published: January 2022

The object of study of this research is the Digbeth cultural and creative district, located in Birmingham, United Kingdom. The main objective is to analyze the urban regeneration processes and the different plans proposed by different entities to restore and revitalize the area.

To achieve this, different data collection techniques have been used, such as in-depth interviews, in which the model developed by Charmaz and Belgrave (2014) was followed; the bibliographic review of primary and secondary sources and the participant observation as a complete observer.

As a result, a scrupulous analysis is carried out of the urban regeneration plans that the Birmingham City Council has proposed regarding the Eastside area, where Digbeth is located, such as the Big City Plan (Birmingham City Council, 2011), the Birmingham Development Plan 2031 (Birmingham City Council, 2017) and specific redevelopment plans for the area, such as the Curzon Investment Plan (Birmingham City Council, 2016). Likewise, the different regeneration plans developed by private initiatives such as Oval Real Estate for Digbeth are considered, analyzed and detailed, as well as the strategic visions and specific proposals for the regeneration of the area.

Esta investigación tiene como objeto de estudio el distrito cultural y creativo del Digbeth, situado en Birmingham, Reino Unido. Su principal objetivo es analizar los procesos de regeneración urbana y los diferentes planes propuestos por diferentes entes con la finalidad de rehabilitar y revitalizar el área.

Para ello, se han usado diferentes técnicas de recolección de datos, como las entrevistas en profundidad, en las que se siguió el esquema de preguntas desarrollado por Charmaz y Belgrave (2014); la revisión bibliográfica tanto de fuentes primarias como secundarias y la observación participante, con carácter de observador completo.

Como resultado, se realiza un escrupuloso análisis de los planes de regeneración urbana que el Ayuntamiento de la Birmingham plantea vinculados a la zona del Eastside, en la que se encuentra el Digbeth, como son el Big City Plan (Birmingham City Council, 2011), el Birmingham Development Plan 2031 (Birmingham City Council, 2017) y planes específicos para la remodelación para el área, como el Curzon Investment Plan (Birmingham City Council, 2016). Igualmente, se consideran, analizan y detallan los diferentes planes de regeneración desarrollados por iniciativas privadas como Oval Real Estate para el Digbeth, así como las visiones estrategias y las propuestas específicas de regeneración del área.
À la table d'Apollon : de l'abondance à la modération dans Francion
Authors: Debaisieux Martine
Published: January 2022

The first edition of the Histoire comique de Francion by Charles Sorel (1623) contains numerous references to the eating and drinking.  My study examines narrative sequences focused on a fluctuation between deprivation and abundance, frustration and jouissance.  In addition to the domain of food, I consider allusions to sexuality and knowledge, insofar as they share the same narrative paradigm, and shed light on each other.  This analysis also shows how Sorel relates ambivalent references to food to some of his moral claims, expressed through subversive uses of the tradition of comic fiction. The four books added for the 1626 and 1633 editions of Francion can be perceived as a wavering attempt to displace Bacchus, who presides over the protagonist’s birth and is emblematic of the various immoderations in the first edition.
La consommation de chocolat et ses topoï dans la fiction des Lumières
Authors: Ripoll Élodie
Published: January 2022

This article investigates chocolate in Ancien Régime society through a selection of treatises, dictionaries, and novels from the Enlightenment.  These texts provide valuable information on its benefits, preparation, and consumption – revealing new dietary as well as social rituals, closely linked to the libertine imagination.  In addition, the novels inform the evolution of descriptive practices. The analysis of short excerpts enables us to propose a few topoi, such as “to take one’s chocolate,” “to invite to take chocolate,” “to feel pleasure with chocolate” or “(to attempt) to administer poison or narcotic in chocolate.”
Potentialités narratives de la nourriture : les choix d’Isabelle de Charrière
Authors: van Dijk Suzan
Published: January 2022

In Isabelle de Charrière's novels, there are repeated scenes of meals where the protagonists talk about eating. The novelist uses them to characterize her characters and to create situations, which allow her to illustrate her theses. The confrontation between the correspondence - currently being digitized - and the novels clearly shows this link between her democratic convictions (expressed in some of the letters) and their staging, aiming to reach a wider audience.
The anterior cingulate cortex and its role in controlling contextual fear memory to predatory threats
Authors: de Lima Miguel Antonio Xavier , Baldo Marcus Vinicius C , Oliveira Fernando A , Canteras Newton Sabino
Published: January 2022

Predator exposure is a life-threatening experience and elicits learned fear responses to the context in which the predator was encountered. The anterior cingulate area (ACA) occupies a pivotal position in a cortical network responsive to predatory threats, and it exerts a critical role in processing fear memory. The experiments were made in mice and revealed that the ACA is involved in both the acquisition and expression of contextual fear to predatory threat. Overall, the ACA can provide predictive relationships between the context and the predator threat and influences fear memory acquisition through projections to the basolateral amygdala and perirhinal region and the expression of contextual fear through projections to the dorsolateral periaqueductal gray. Our results expand previous studies based on classical fear conditioning and open interesting perspectives for understanding how the ACA is involved in processing contextual fear memory to ethologic threatening conditions that entrain specific medial hypothalamic fear circuits.