bluuebunny/crossref_metadata_2025 huggingface dataset:
Традиційна і електронна книга крізь призму проблеми популяризації книги й читання
Authors: Каракоз Олена Олександрівна
Published: December 2019

Мета статті полягає у визначенні місця традиційної та електронної книг у процесі популяризації книги і читання. Основними методологічними принципами стали принципи аналізу та синтезу, які дали можливість визначити значення та місце культури читання як одного з компонентів інформаційної культури населення, розуміння необхідності створення умов для відродження інтересу до читання та піднесення його престижу. Крім того, застосовано статистичний метод для виявлення значення друкованих, електронних і аудіокниг серед інших форм дозвілля. Наукова новизна полягає в аналізі синтезу традиційної та новітньої форм книги для забезпечення поширення текстової комунікації. Висновки. Таким чином, традиційна і електронна книги, залишаючись незмінним джерелом знань, мають як переваги, так і вади. Зокрема, традиційна книга може сприйматися як витвір мистецтва для отримання естетичного задоволення, колекціонування, мати ексклюзивність і можливість отримати підпис автора, а також використовуватися без технічних пристосувань. Тоді як електронний текст не відчувається, а є виключно візуальним. Однак електронна книга також має низку переваг, пов’язаних зі створенням нових інформаційних ресурсів, що прискорює комунікативні процеси та надає можливість на якісно новому рівні організовувати процеси виробництва, зберігання і розповсюдження інформації. До того ж, завдяки таким технологіям, як анімаційність, компактність, багатовимірність трансляції інформації, емоційність впливу на сприйняття читача, зниженню затрат на видання, можливості авторів розміщувати матеріал без залучення видавництв і, зрештою, екологічності (допомагає запобігти вирубці лісів) інтерактивна книга може успішно конкурувати з інтернет-ресурсами та телебаченням, долучати дітей і молодь до активного та розвиваючого читання. Безперечним залишається те, що і традиційна, і електронна книги несуть пізнавальну, навчальну та розвивальну функції, використовуючи сучасні мультимедійні засоби задля поширення власних переваг. Тому не варто розглядати традиційну і електронну книги конкурентами, навпаки, слід зрозуміти, що всі форми книги мають спільну мету – поширення та покращення культури читання. Отже, суспільство має налаштуватися на синтез традиційного і новітнього способів і форм поширення текстової комунікації. Разом із тим, світова тенденція свідчить про зниження інтересу до читання та зменшення частки населення, яке активно читає, що вважаємо загрозою для майбутнього країни, адже зростає дефіцит знань та конструктивних ідей. Тому необхідно створити умови для відродження інтересу до читання, підвищення якості та різноманіття прочитаної літератури в усіх галузях знань, обміну думками про прочитане, росту престижу читання як культурної цінності.
Загальна характеристика суспільно-культурного середовища етнічних груп (русинів, лемків та руснаків) в історичному контексті
Authors: Фабрика-Процька Ольга Романівна
Published: December 2019

Метою статті є висвітлення суспільно-культурного середовища русинів, лемків та руснаків в історичному контексті. У дослідженні використано методи аналізу історичних джерел, що відображають основні тенденції розвитку та функціонування суспільно- культурного життя етнічних груп українців. Соціокультурний метод дозволив розглянути русинську, руснацьку та лемківську культуру як складову частину національних традицій українського народу крізь призму детермінуючого фактора культури. Для одержання всебічної інформації щодо висвітлення загальної характеристики суспільно-культурного життя етнічних груп було використано ряд теоретичних методів: оглядово-аналітичний аналіз наукової, фольклористичної, історичної, етнографічної, культурологічної та мистецтвознавчої літератури в межах досліджуваної тематики; історичний метод, завдяки якому прослідковано історичні етапи руснаків, русинів та лемків; а також феноменологічний метод для осмислення вагомості культури етнічних груп українців у контексті культуротворчих проявів ідентифікації. Наукова новизна роботи полягає у комплексному висвітленні суспільно-культурного середовища в контексті історії. Висновки. Отже, східнослов’янська група Карпатського регіону, зокрема України, яку становлять закарпатські русини-українці та русини Сербії, протягом століть зазнавала впливу тих народів, які її оточували (поляків, словаків, угорців, румунів, німців, сербів, хорватів), однак вони також збагачували культуру цих народів, зокрема, Бачки, Керестура та інших місць. Та, незважаючи на такі обставини, у своїй основі русини-переселенці та українці- переселенці не втратили своєї національної ідентифікації. Культурні зв’язки між русинами Бачки та населенням Карпат ніколи не переривалися. Можемо говорити про єдність лемків і руснаків Бачки у національній свідомості, культурі та мові, їх взаємодію у культурній та етнічній площині усіх русько-лемківських діаспор ще на початку ХІХ століття, перед проголошенням політизації лемківського та русинського питання. Свідченням спорідненості руснаків Бачки з усім русько-українським етнокультурним простором є поширення жанру коломийки, традицію ж шкільництва русини принесли з собою до Бачки із Закарпаття. Тож можемо стверджувати про спорідненість українського етносу на території Сербії і Хорватії. Проте русинська ідентичність може зміцнюватися лише тоді, коли буде орієнтуватися на українську націю. Доведено, що вивчення історії, особливостей визначення ідентифікації українського населення на різних теренах є одним із головних питань сьогодення. Народна культура етнічних груп русинів, лемків та руснаків має ознаки загальноукраїнської культури. Незважаючи на складні історичні події, у своїй основі лемки, русини та руснаки-переселенці зберегли свою національну, зокрема українську, специфіку ідентифікації.
Людина в дзеркалі науки: соціально-філософський аспект
Authors: Горбань Юрій Іванович
Published: December 2019

Рецензія на колективну монографію: «Культуротворчі виміри людини в сучасному універсумі» за редакцією доктора філософських наук, професора Бровка М. М. Київ : Ліра-К, 2019. 380 с.
Adolescents and body cult: the influence of Internet advertising in search of the idealised male
Authors: Fanjul Peyró Carlos , López Font Lorena , González Oñate Cristina
Published: December 2019

This article presents the results of a research aimed at studying whether the vision of advertising images of defined masculine models influences the corporal perception of male adolescents and how they find in the Internet a reinforcement of this ideal of beauty. As study methodologies, in order to analyse the influence on body perception, an experimental study was conducted with 552 adolescents using techniques of viewing ads and surveys and content analysis to assess the information offered by the Internet on issues related to achieving a muscular body. The results show the remarkable influence of viewing of defined bodies in male adolescents and the unconscious use they make of the Internet to seek information and recommendations in this regards.
The digital transmedia narrative composition of the storytelling of Lost
Authors: Álvarez Rodríguez Víctor
Published: December 2019

Analysing the transmedia narrative through the virtual environment means recognizing the communication model used by television fiction today and the behaviour of its audience. Thanks to the development of digital media, numerous audio-visual productions have addressed these platforms to transmit and expand their narrative. The pioneering production in this field is the fantasy genre series Lost (2004-2010). Therefore, this research proposes a methodology of analysis of the narrative discourse of three transmedia works in order to identify and study their repercussions in the final narrative of the work. In particular, the digital transmedia construction of the story is analysed in short films, ARGs and videogames. All of this in search of the recognition of a single common narrative formed thanks to different media and languages. Likewise, the connection and dedication of the community of followers of the series with these proposals will also be explored.
Probing Estrogen Sulfotransferase-Mediated Inflammation with [11C]-PiB in the Living Human Brain
Authors: Surmak Andrew J. , Wong Koon-Pong , Cole Graham B. , Hirata Kenji , Aabedi Alexander A. , Mirfendereski Omid , Mirfendereski Payam , Yu Amy S. , Huang Sung-Cheng , Ringman John M. , Liebeskind David S. , Barrio Jorge R.
Published: December 2019

Background:

2-(4’- [11C]Methylaminophenyl)-6-hydroxybenzothiazole ([11C]-PiB), purportedly a specific imaging agent for cerebral amyloid-β plaques, is a specific, high affinity substrate for estrogen sulfotransferase (SULT1E1), an enzyme that regulates estrogen homeostasis.

Objective:

In this work, we use positron emission tomography (PET) imaging with [11C]-PiB to assess the functional activity of SULT1E1 in the brain of moyamoya disease patients.

Methods:

Ten moyamoya subjects and five control patients were evaluated with [11C]-PiB PET and structural MRI scans. Additionally, a patient with relapsing-remitting multiple sclerosis (RRMS) received [11C]-PiB PET scans before and after steroidal and immunomodulatory therapy. Parametric PET images were established to assess SULT1E1 distribution in the inflamed brain tissue.

Results:

Increased [11C]-PiB SRTM DVR in the thalamus, pons, corona radiata, and internal capsule of moyamoya cohort subjects was observed in comparison with controls ( p ≤ 0.01). This was observed in patients without treatment, with collateralization, and also after radiation. The post-treatment [11C]-PiB PET scan in one RRMS patient also revealed substantially reduced subcortical brain inflammation. In validation studies, [11C]-PiB autoradiography signal in the peri-infarct area of the rat middle cerebral arterial occlusion stroke model was shown to correlate with SULT1E1 immunohistochemistry.

Conclusion:

Strong [11C]-PiB PET signal associated with intracranial inflammation in the moyamoya syndrome cohort and a single RRMS patient appears consistent with functional imaging of SULT1E1 activity in the human brain. This preliminary work offers substantial and direct evidence that significant [11C]-PiB PET focal signals can be obtained from the living human brain with intracranial inflammation, signals not attributable to amyloid-β plaques.
Levels of Retinal Amyloid-β Correlate with Levels of Retinal IAPP and Hippocampal Amyloid-β in Neuropathologically Evaluated Individuals
Authors: Schultz Nina , Byman Elin ,   the Netherlands Brain Bank, Wennström Malin
Published: December 2019

Background:

Previous studies have used immunohistology to demonstrate Alzheimer’s disease (AD) characteristic accumulation of amyloid-β (Aβ) in the retina of AD patients, a finding indicating retina examination as a potential diagnostic tool for AD pathology.

Objective:

To further explore this idea by investigating whether levels of Aβ42 and Aβ40 in retina are associated with corresponding levels in hippocampus, neuropathological assessments, apolipoprotein E ( APOE) genotype, and levels of islet amyloid polypeptide (IAPP).

Methods:

Levels of high molecular weight (HMW) Aβ42, Aβ40, and IAPP in ultra-centrifuged homogenates of retina and hippocampus from patients with AD, multiple sclerosis, AD with Lewy bodies, and non-demented controls were analyzed using Mesoscale Discovery electrochemiluminescence technology employing immunoassay and enzyme-linked immunosorbent assay.

Results:

Higher levels of retinal and hippocampal Aβ42- HMW, Aβ40-HMW, and IAPP-HMW were found in individuals with high neuropathological scores of Aβ plaques and in individuals carrying the APOE ɛ4 allele. The retinal levels of Aβ42- HMW and Aβ40-HMW correlated with corresponding levels in hippocampus as well as with neurofibrillary tangles (NFT) and Aβ scores. Retinal IAPP-HMW correlated with retinal levels of Aβ42- HMW and with NFT and Aβ scores.

Conclusion:

These results show that different isoforms of Aβ can be detected in the human retina and moreover support the growing number of studies indicating that AD-related pathological changes occurring in the brain could be reflected in the retina.
Neuropsychiatric Correlates of Small Vessel Disease Progression in Incident Cognitive Decline: Independent and Interactive Effects
Authors: Kan Cheuk Ni , Gyanwali Bibek , Hilal Saima , Ng Kok Pin , Venketasubramanian Narayanaswamy , Chen Christopher Li-Hsian , Xu Xin
Published: December 2019

Background:

Cerebral small vessel disease (SVD) and neuropsychiatric symptoms (NPS) independently increase the risk of cognitive decline. While their co-existence has been reported in the preclinical stage of dementia, longitudinal data establishing the prognosis of their associations, especially in an Asian context remains limited.

Objective:

This study investigated the role of SVD and NPS progressions on cognitive outcomes over 2 years in a dementia-free elderly cohort.

Methods:

170 dementia-free elderly with baseline and 2-year neuropsychological assessments and MRI scans were included in this study. White matter hyperintensities (WMH), lacunes, and microbleeds (CMBs) were graded as markers of SVD. The Neuropsychiatric Inventory (NPI) was used to measure NPS. Generalized estimating equations modelling evaluated the relationship between NPI change and SVD progression. Logistic regression evaluated the risk of incident cognitive decline with both SVD and NPS. All models were adjusted for demographics, baseline cerebrovascular diease, and medial temporal lobe atrophy.

Results:

Higher NPI scores were associated with higher SVD burden at baseline. Subjects with WMH progression had greater increase in total NPI (β[SE] = 0.46[0.19], p = 0.016), driven by hyperactivity subsyndrome (β[SE] = 0.88[0.34], p = 0.007). Subjects with incident CMBs had greater increase in psychosis subsyndrome (β[SE] = 0.89[0.30], p < 0.001). Subjects with progressions in both SVD and NPS were more likely to develop cognitive decline over 2 years (OR[95% CI] = 4.17[1.06–16.40], p < 0.05).

Conclusion:

Our findings support worsening of NPS as a clinical indicator of SVD progression and are associated with cognitive decline over 2 years. Early detection of NPS and targeted interventions on SVD burden may improve NPS outcomes.
The Prevalence of Dementia: A Systematic Review and Meta-Analysis
Authors: Cao Qing , Tan Chen-Chen , Xu Wei , Hu Hao , Cao Xi-Peng , Dong Qiang , Tan Lan , Yu Jin-Tai
Published: December 2019

Dementia is a severe neurodegenerative disorder and it can be categorized into several subtypes by different pathogenic causes. We sought to comprehensively analyzed the prevalence of dementia from perspectives of geographic region (Asia, Africa, South America, and Europe/North America), age, and gender. We searched PubMed and EMBASE for relevant articles on dementia published from January 1985 to August 2019. In these studies, analyses were stratified by geographic region, age, and gender. Meta-regression was conducted to identify if there were significant differences between groups. We included forty-seven studies. Among the individuals aged 50 and over in the community, the pooled prevalence for all-cause dementia, Alzheimer’s disease, and vascular dementia were 697 (CI95%: 546–864) per 10,000 persons, 324 (CI95%: 228–460) per 10,000 persons, and 116 (CI95%: 86–157) per 10,000 persons, respectively. In our study, the prevalence of all-type dementia in individuals aged 100 years and older (6,592 per 10,000 cases) is 244 times higher than in those aged 50–59 (27 per 10,000 cases). The number of people living with dementia approximately doubles every five years. The prevalence was greater in women than in men (788 cases versus 561 cases per 10,000 persons) in overall analysis. In individuals aged 60 to 69 years, AD prevalence in females was 1.9 times greater than that in males (108 cases versus 56 cases per 10,000 persons), while the prevalence of VaD was 1.8 times greater in males than in females (56 cases versus 32 cases per 10,000 persons). Prevalence rate was higher in Europe and North America than in Asia, Africa, and South America.
Strategi Bimbingan Guru Strategi Bimbingan Guru Untuk Mengungkap Kemampuan Literasi dan Karakter Siswa Menyongsong Abad 21
Authors: Huzaemah Siti
Published: December 2019

Tulisan ini bertujuan menguraikan strategi bimbingan penulis mengungkap kemampuan literasi dan karakter siswa pada pokok bahasan perkembangbiakan pada makhluk hidup, sebagai upaya membekali keterampilan hidup menyongsong abad 21. Untuk mengungkap kemampuan literasi, siswa diminta membuat laporan individu kegiatan praktik mencangkok berbentuk cerita, dengan tahap-tahap tulis, nilai, revisi, ketik, kirim dan edit. Untuk mengungkap karakter siswa, salah satu aspek yang harus dituliskan siswa dalam laporannya adalah kinerja masing-masing anggota dalam kelompoknya. Metode penelitiannya kualitatif dengan subjek penelitian kelas IX G SMPN 1 Baros Tahun Pelajaran 2018/2019. Instrumen penelitian berupa rubrik penilaian teks laporan, lembar tabulasi karakter yang ditampilkan siswa pada karakter dapat bekerja sama, bertanggung jawab, dan peduli lingkungan, serta lembar penilaian sikap sosial antar teman. Hasil analisis data menunjukkan sebagian siswa yaitu 16 orang atau 52 % sudah menunjukkan kemampuan literasi sesuai ketentuan guru, sedangkan 15 siswa atau 48 % masih kurang bisa. Dillihat dari karakter yang diamati, siswa sudah memiliki karakter bertanggung jawab kategori baik dengan total skor 85, dan juga memiliki karakter mampu bekerjasama kategori baik dengn total skor 89. Namun untuk karakter peduli lingkungan hanya ada pada skor 46 atau kategori sangat kurang. Maka dapat disimpulkan strategi bimbingan guru yang meliputi tahap tulis, nilai, revisi, ketik, kirim dan edit dapat mengungkap kemampuan literasi dan seta menilai karakter siswa secara lebih objektif pada pokok bahasan perkembangbiakan pada makhluk hidup sebagai bekal menyongsong hidup pada Abad 21.   

Kata Kunci.  Strategi Bimbingan Guru, Literasi, Karakter, Abad 21
Manajemen Program Pendidikan Leadership untuk Siswa di Sekolah Alam Banyubelik Kedungbanteng Banyumas
Authors: Sadiyah Halimah , Shofawi Mukh Adib , Fatmawati Emiliya
Published: December 2019

This study aims to describe the management of leadership education programs for students in Banyumas Banyubelik Nature School Banyumas. This type of research used in this study is field research. Data collection techniques used were interviews, observation and documentation. Then the data analysis technique is done by data reduction, data presentation, and drawing conclusions. The results showed that the Management of Leadership Education Program for Students in the Banyu Belik Nature School had been implemented well. This can be proven by the achievement of the vision, mission and goals of the school which is to create a generation of ahlusunnah wal jama'ah who are ready to become leaders with moral mercy and scientific reasoning and have life skills in the field of leadership and technology by carrying out management functions including planning, organizing, implementing and controlling . Thus, the creation of educational institutions that can be moved as a whole as a whole in order to achieve the goals set.
Systemic Evaluation of the Threats to the Strategy of Technological Development of Russia
Authors: Nikonova A. A.
Published: December 2019

The article is devoted to the study of factors that inhibit the creation of knowledge and technologies, as well as usage and diffusion in the Russian economy and that pose the threats to the technological development of the country. The study is based on the system economic theory methodology, which involve system analysis methods studying the economy and society as an integrated socio-economic system in its unity and mutual dependence of key subsystems. This approach is aimed to receive evaluation reflecting the real static and dynamic picture of all sectors that contribute to the creation of innovation: production, monetary systems, institutional environment, science, education and society. The risk zones are depicted in the diagram of the strategic planning and governance inherent Russian practice. From a systemic point of view, the conclusions are that the objective system evaluation should be in the basis of the strategy. Inadequate quality of planning, ignoring system linkages and interactions in decision-making, use of incorrect data as well as other defective governance actions pose a significant threat to the development of the Russian Federation. The directions for further research in order to reduce the risks of technological development strategy are proposed in the paper. The proposals concern improvement in both evaluation methods and the metrics of the socio-economic system characteristics, which can give the truth picture of the system, and the concept of strategizing changes in non-stationary economy.

The author declare no conflict of interest.
Strategic Risks of the Public Administration in the Digital Economy
Authors: Smotritskaya I. I. , Chernykh S. I. , Shuvalov S. S.
Published: December 2019

The current decade is a period of origination and manifestation of the game-changing strategic challenges and threats as well as the geopolitical, socio-economic, institutional, and technological risks that arise from the development and penetration of the digital technologies. The World economy is entering the new stage of its development that implies that the human production, exchange, distribution, and consumption activities are directly connected with the formation, processing, and application of large amounts of information and knowledge that exist in a digital format. The concepts "The digital economy" and "The knowledge-based economy" are becoming inseparable and this has an impact on the digital transformation of the institutions of public administration. The digital technologies are increasing the capabilities of the State to respond the global challenges but at the same time generating the new strategic risks, especially institutional and technological ones. Furthermore, the possible directions of the digital evolution of the State are still discussing, not defined. The paper deals with the concept of the digital transformation of the institutions of the public administration with the risks being taken into account. Conclusion that optimizing the above strategic risks is a critical national priority.

The authors declare no conflict of interest.
Did the Adoption of IFRS Affect Corporate Tax Avoidance?
Authors: Okafor Oliver Nnamdi , Akindayomi Akinloye , Warsame Hussein
Published: December 2019

This article investigates whether the adoption of international financial reporting standards (IFRS) affected corporate tax avoidance in Canada. Based on a 3,200 firm-year data set of 400 publicly listed Canadian firms that adopted IFRS and 400 listed US firms, matched one-to-one using propensity score matching, the authors' regression results show that IFRS adoption was followed by a decrease in corporate tax avoidance in Canada, at least in the short run. The study finds a significant increase in cash tax paid in the post-adoption period by Canadian firms that adopted IFRS compared to US firms that used US generally accepted accounting principles. Additional regression results based on a small control sample of Canadian firms that did not adopt IFRS present collaborative evidence. The authors further test specific taxpayer attributes and accounting issues identified in Canada Revenue Agency internal memorandums—in particular, concerns that the adoption of IFRS may increase the risk of tax avoidance. While the authors find evidence that the IFRS firms that engaged in accrual management paid more taxes in the post-adoption period, their analysis provides no evidence of statistically significant relationships between IFRS adoption and tax avoidance associated with revenue management, ownership of foreign operations, industry membership, profitability, or impairment losses or writeoffs. Taken together, the authors' findings present preliminary but strong empirical evidence that IFRS adoption is associated with a decrease in corporate tax avoidance, at least in the short run.
Policy Forum: Is New Brunswick Heading over the Fiscal Cliff?
Authors: Saillant Richard , Emery Herb
Published: December 2019

This article examines New Brunswick's recent fiscal track record and major trends likely to shape its trajectory in the years ahead. New Brunswick's fiscal position eroded considerably over its "lost decade," from 2007-08 to 2016-17. During this period, the province's successive governments performed poorly—both in absolute terms and relative to the other maritime provinces—in adjusting to major shocks that seriously impaired revenue growth. Looking forward, the government's revenue-generating capacity is likely to remain constrained, while health-care spending pressures will mount with a fast-aging population. The authors conclude that, in a critical way, New Brunswick's fiscal future may no longer be in its own hands, but in the hands of richer provinces with a younger population, and the federal government.
Planification fiscale personnelle : Pour mieux saisir les nouvelles règles sur les placements passifs et l'intégration
Authors: Infanti Dino , Jaswal Deepk , Toor Sonam
Published: December 2019

Cet article traite de l'intégration dans le régime fiscal canadien et décrit l'effet de la législation découlant des modifications annoncées dans le budget fédéral de 2018 sur les sociétés privées sous contrôle canadien. Les auteurs soulignent que l'impôt en main remboursable au titre de dividendes est maintenant divisé en deux catégories, une pour l'impôt en main remboursable au titre de dividendes déterminés et une pour l'impôt en main remboursable au titre de dividendes non déterminés. De plus, les auteurs discutent de deux changements récents apportés aux règles relatives à la déduction accordée aux petites entreprises : 1) la réduction de la déduction accordée aux petites entreprises lorsque le revenu de placements passifs dépasse un plafond déterminé, et 2) l'application élargie des règles sur le partage du plafond des affaires entre les sociétés membres d'un groupe.
Personal Tax Planning: Getting a GRIP on New Passive Investment Rules and Integration
Authors: Infanti Dino , Jaswalr Deepk , Toor Sonam
Published: December 2019

This article discusses integration in the Canadian tax system and describes how legislation originating from changes announced in the 2018 federal budget affects Canadian-controlled private corporations. The authors point out that refundable dividend tax on hand is now split into two pools, one for eligible refundable dividend tax on hand and one for non-eligible refundable dividend tax on hand. As well, the authors discuss two recent changes to the small business deduction rules: (1) the reduction of the small business deduction where passive investment income exceeds a specified limit and (2) the expanded application of the rules for sharing the small business limit among corporations within a corporate group.
The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties
Authors: Arnold Brian J.
Published: December 2019

The author analyzes the provisions of Canadian tax treaties and those of the Organisation for Economic Co-operation and Development (OECD) and United Nations (UN) model conventions to determine whether they would prevent the application of the restrictions on the deduction of interest under the Canadian Income Tax Act—namely, the thin capitalization rules and rules that deem interest to be dividends. Although the provisions of the model conventions would prevent the application of the Canadian thin capitalization rules, the provisions of Canadian tax treaties have been carefully negotiated to allow the application of those rules. The author also questions whether the provisions of the OECD and UN model conventions should be interpreted to prevent the application of thin capitalization rules, and he concludes that restrictions on the deduction of interest under domestic law should be prevented by the provisions of the model conventions only if those restrictions are discriminatory.
The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future
Authors: Kobetsky Michael
Published: December 2019

In 2018, the Organisation for Economic Co-operation and Development/Group of Twenty (OECD/G20) Inclusive Framework on base erosion and profit shifting (BEPS): action 10 issued revised guidance on the transactional profit-split method. Regrettably, the revised guidance failed to provide the opportunity for the profit-split method to be more often the most appropriate transfer-pricing method. The revised guidance expressly states that the lack of comparable uncontrolled transactions, by itself, is not a basis for the use of the profit-split method. Under the former guidance, the profit-split method was used infrequently. In the revised guidance, the threshold requirements for the use of the profit-split method are still restrictive. Consequently, it is likely that the profit-split method will rarely be the most appropriate transfer-pricing method. Nevertheless, the residual profit-split method is being considered for BEPS action 1, on the taxation of the digital economy. Two of the proposals under pillar 1 of the Inclusive Framework's 2019 short policy note involve the use of the residual profit-split method to allocate profits. These proposals involve new profit allocation rules that go beyond the arm's-length principle.
Selected US Tax Developments: Guidance on Qualified Shareholders of REITs Still Lacking
Authors: Glicklich Peter A. , Martin Heath
Published: December 2019

The Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) imposes tax and withholding requirements with respect to gain realized by a foreign person on the disposition of an interest in real property located in the United States. The Protecting Americans from Tax Hikes Act of 2015 created two new exemptions from FIRPTA, one for foreign pension funds and another for "qualified shareholders," which are essentially foreign publicly traded real estate investment trusts (REITs). In order to qualify for the exemption for qualified shareholders, a foreign REIT would likely need to be designated by the Internal Revenue Service as a "qualified collective investment vehicle," but no guidance has been provided on how a foreign REIT may obtain such designation. In the absence of such guidance, the exemption for qualified shareholders is effectively unavailable, and as time passes, taxpayers are losing their ability to take advantage of the exemption in current- or prior-year tax returns. The authors suggest that a foreign publicly traded REIT be allowed to "self-designate" as a qualified collective investment vehicle if it meets certain requirements.
Usage Pattern Exploration of Effective Contraception Tool
Authors: Handamari Endang Wahyu
Published: December 2019

Determination of methods or contraception tool used by acceptors to support the Family Planning (“Keluarga Berencana”) is a problematic. In choosing methods or contraception tool, the acceptor must consider several factors, namely health factor, partner factor, and contraceptive method. Each method or contraception tool which is used has its advantages or disadvantages. Although it has been considering the advantages and disadvantages, it is still difficult to control fertility safely and effectively. Consequently acceptor change the method or a contraception tool that is used more than once. In order acceptors get the appropriate contraception tool then the patterns of changing in the usage of effective methods or contraception tool is determined. One of the methods that can be used to look for the patterns of changing in the usage of contraception tool is data mining. Data mining is an interesting pattern extraction of large amounts of data. A pattern is said to be interesting if the pattern is not trivial, implicit, previously unknown, and useful. The patterns presented should be easy to understand, can be applied to data that will be predicted with a certain degree, useful, and new. The early stage before applying data mining is using k nearest neighbors algorithm to determine the factors shortest distance selecting the contraception tool. The next step is applying data mining to usage changing data of method or contraception tool of family planning acceptors which is expected to dig up information related to acceptor behavior pattern in using the method or contraception tool. Furthermore, from the formed pattern, it can be used in decision making regarding the usage of effective contraception tool. The results obtained from this research is the k nearest neighbors by using the Euclidean distance can be used to determine the similarity of attributes owned by the acceptors of Family Planning to the training data is already available. Based on available training data, it can be determined the usage pattern of contraceptiion tool with the concept of data mining, where the acceptors of Family Planning are given a recommendation if the pattern is on the training data pattern. Conversely, if the pattern is none match, then the system does not provide recommendations of contraception tool which should be used.
Depot Location Problems By Considering Its Distribution Problems
Authors: Sartika Henny , Gamal Mohammad Daniel Hendri
Published: December 2019

In this paper we study the problem of locating m depots to serve n customers in order to minimize the total transportation cost. The way the depots serve the customers is considered as a traveling salesperson problem. We combine the location and the traveling salesperson problem methods to find the near-optimal or the best depot locations. An illustrative example is presented to implement the proposed method.
Application Of Hungarian Method In Optimizing The Scheduling Of Employee Assignment And Profit Of Home Industry Production
Authors: Rusdiana Siti , Oktavia Rini , Charlie Empya
Published: December 2019

This research has a purpose to optimize the scheduling of employees in an embroidery company for doing certain tasks using Hungarian method, as well as analyzing the sensitivity of the optimal solution if there is a reduction on the employees’ time to finish the tasks. The Hungarian method was applied on the assignment of workers in embroidery process involving 11 employees and 10 tasks. The optimal scheduling result minimizes the time of the embroidery production of the company. The optimal scheduling result found the optimal assignment of each worker to the tasks with the total work time is 13,7 hours. After the Hungarian method was applied, the company got the increasing revenue as much as 9,09 %. The sensitivity analysis was conducted by reducing the time of the employees take in embroidery the bags. The results of the sensitivity analysis are some boundaries for basis and non basis variables to maintain the optimal solution.
Probability Distribution of Rainfall in Medan
Authors: Elly Rosmaini
Published: December 2019

In this paper we chose three stations in Medan City , Indonesia to estimate Monthly Rainfall Data i.e. Tuntungan, Tanjung Selamat, and Medan Selayang Stations. We took the data from 2007 to 2016. In this case fitted with Normal, Gamma, and Lognormal Distributions. To estimate parameters, we used this method. Furthermore, Kolmogorov-Smirnov and Anderson Darling tests were used the goodness-of-fit test. The Gamma and Normal Distributions is suitable for Tuntungan and Medan Selayang Stations were stated by Kolmogorov-Smirnov's test. Anderson Darling's test stated that Gamma Distribution was suitable for all stations.
NCTM’s Principles and Standards for Developing Conceptual Understanding in Mathematics
Authors: Saleh Haji
Published: December 2019

The purpose of this study is to develop understanding of concepts in mathematics  through the application of the NCTM's Principles and Standards. This research method is descriptive. The results obtained are understanding concepts in mathematics can be developed through the application of NCTM Principles and Standards consisting of 6 principles, namely: 1. Equity, 2. Curriculum, 3. Teaching, 4. Learning, 5. Assessment, and Technology. Understanding concepts in mathematics that can be developed are: a. defining concepts verbally and in writing, b. Make examples and not examples, c. Using various symbols to present a concept, d. Change the form of representation to various forms, e. Identifying the characteristics of a concept, f. compare various concepts, and g. interpret concepts.
Faktor Penyebab Terjadinya Interferensi Sintaksis Bahasa Angkola dalam Bahasa Indonesia Tulis pada Peserta Didik di Tk Aisyah Bustanul Athfal 3 Padangsidimpuan
Authors: Anni Rahimah  , Mina Syanti Lubis  , Ilham Sahdi Lubis
Published: December 2019

Penelitian ini membahas tentang faktor penyebab terjadinya interferensi sintaksis Bahasa Angkola dalam Bahasa Indonesia Tulis pada peserta didik di Tk Aisyah Bustanul Athfal 3 Padangsidimpuan. Tujuan penelitian ini adalah untuk mengetahui faktor penyebab terjadinya interferensi sintaksis Bahasa Angkola dalam Bahasa Indonesia Tulis pada peserta didik di Tk Aisyah Bustanul Athfal 3 Padangsidimpuan. Lokasi penelitian ini dilaksanakan di TK Aisyah Bustanul Athfal 3 Padangsidimpuan. Penelitian ini menggunakan jenis metode kualitatif. Berdasarkan hasil analisis data pada penelitian ini maka ditemukan dua faktor penyebab terjadinya interferensi bahasa yaitu faktor kebahasaan dan faktor non-kebahasaan. Hal tersebut terjadi karena pengaruh bahasa yang lebih dulu dikuasainya, ketidak pahaman peserta didik sebagai pemakai bahasa terhadap bahasa yang dipakainya, pengajaran bahasa yang kurang sempurna atau kurang tepat dan pengaruh lingkungan sekitar yang memakai dwi bahasa maka berpengaruh kepada interferensi pemakainya.

 

This research discusses the causal factors in the syntactic interference of Bahasa Angkola towards Indonesian Writing to the students’ in TK Aisyah Bustanul Athfal 3 Padangsidimpuan. The purpose of this research is to find out the causal factors in the syntactic interference of Bahasa Angkola towards Indonesian Writing to the students’ in TK Aisyah Bustanul Athfal 3 Padangsidimpuan. The location of this research was carried out in TK Aisyah Bustanul Athfal 3 Padangsidimpuan. This research uses a qualitative research methods. Based on the results of data analysis in this research, two factors were found to cause language interference, namely linguistic factors and non-linguistic factors. This happens because of the influence of the language that was mastered first, the understanding of students as users of language towards the language they use, imperfect language teaching or inaccurate and the influence of the surrounding environment using the bilingual language will affect the wearer's interference.
Kesalahan-Kesalahan yang Dilakukan oleh Mahasiswa Semester Akhir Program Studi Bahasa Indonesia di Institut Pendidikan Tapanuli Selatan dalam Penulisan Karya Tulis Ilmiah (KTI)
Authors: Mina Syanti Lubis  , Anni Rahimah  , Ilham Sahdi Lubis
Published: December 2019

Penelitian ini mengidentifikasi masalah yang membatasi penggunaan sampel populasi data hanya pada mahasiswa yang mengampuh mata kuliah bahasa Indonesia di Program Studi Bahasa Indonesia IPTS. Dengan adanya beberapa identifikasi masalah, maka peneliti terfokus pada masalah yang diteliti, yaitu tentang kesalahan- kesalahan apa sajakah yang dilakukan oleh mahasiswa yang mengampuh mata kuliah bahasa Indonesia di Program Studi Bahasa Indonesia IPTS dalam penulisan KTI. Tujuan penelitian ini adalah untuk mengidentifikasi kesalahan-kesalahan penulisan KTI yang dilakukan mahasiswa yang mengampuh mata kuliah bahasa Indonesia di Program Studi Bahasa Indonesia IPTS. Secara teoretis penelitian ini bermanfaat sebagai tuntunan untuk menghindari kesalahan-kesalahan yang sering terjadi pada saat penulisan KTI untuk mahasiswa khususnya dalam mata kuliah bahasa Indonesia di Program Studi Bahasa Indonesia IPTS. Temuan dalam penelitian ini menunjukkan beberapa kesalahan dalam penulisan KTI diantaranya adalah Kesalahan dalam menyusun struktur penulisan karya tulis ilmiah, Penulisan bagian abstrak, Isi terlalu panjang dengan pendahuluan yang berlebihan, Kesalahan dalam cara mengutip pendapat orang lain sehingga berkesan menjiplak (plagiat), Penggunaan bahasa Indonesia yang belum baik dan benar (penggunaan spasi pada penulisan tanda baca dan penulisan imbuhan di-, ke-, kata di), Tidak konsisten dalam format tampilan (font yang berubah-ubah, margin yang berubah-ubah), Penulisan kata berbahasa asing.

 

This study discusses the problem that discusses the use of data samples only for students who apply Indonesian language courses in the Indonesian Language Studies Program at IPTS. By presenting several problems, this study focuses on the issues discussed, namely what the problems are made by students who apply Indonesian Language courses in the IPTS Indonesian Language Study Program in accessing scientific writing. The purpose of this study is to correct the mistakes made by scientific writing by students who apply Indonesian language courses in the Indonesian Language Studies Program at IPTS. Theoretically, this study is useful to solve mistakes that often occur when discussing scientific writing for students specialized in Indonesian language courses in the Indonesian Language Studies Program at IPTS. The findings in this study indicate that several errors in the scientific writing discussion were published: the errors in the composition of scientific papers, writing abstract sections, content too long with excessive introduction, the errors in how to quote other people's opinions can be plagiarized (plagiarism), the use of Indonesian that is not good and right (use spaces in punctuation changes and additions in, words, di), inconsistent in display format (fonts change, margins change), writing foreign pronouns.
Analisis Tindak Tutur Langsung Tidak Literal Guru Terhadap Siswa Yang Berkebutuhan Khusus dalam Proses Belajar Mengajar Di Slb-Ab Bukesra Ulee Kareng Banda Aceh
Authors: Sri wahyuni  , Hijratul Aini  , Widika Agnesia
Published: December 2019

Kajian ini menganalisis  tindak tutur guru dalam proses belajar mengajar pada siswa yang berkebutuhan khusus di sekolah luar biasa. Guru berperan penting dalam  melakukan tindak tutur di sekolah, hal ini disebabkan karena sering terdengarnya keluhan guru terhadap kurangnya respons siswa berkebutuhan khusus  dalam pembelajaran. Peneliti melakukan penelitian ini untuk mengetahui jenis tindak tutur yang digunakan  guru di sekolah luar biasa tersebut. Tujuan penelitian ini adalah untuk mendeskripsikan bentuk  tindak tutur langsung guru terhadap siswa yang berkebutuhan khusus dalam  proses belajar mengajar di SLB-AB Bukesra Ulee Kareng Banda Aceh. Data penelitian ini adalah tindak tutur  langsung guru terhadap siswa yang berkebutuhan  khusus dalam  proses belajar mengajar di SLB-AB Bukesra Ulee Kareng Banda Aceh. Data dikumpulkan dengan metode kualitatif dengan teknik rekam, catat, dan wawancara. Hasil penelitian ini menyimpulkan  tindak tutur langsung  tidak literal guru  terhadap siswa yang berkebutuhan khusus dalam  proses belajar mengajar terdiri  atas tindak tutur direktif dengan berbagai modus, di antaranya (1) modus memerintah, (2) modus bertanya, (3) modus memuji, dan (4) modus menasihati secara langsung. Hasil penelitian ini akan disubmit artikel jurnal nasional terakreditasi dan prosiding seminar nasional.

 

This study analize teacher's speech act in the process learning to the student's with special needs at the extraordinari school. The teacher has important role in the speeching acts at school, this is caused by frequent teacher's complaints lack of response student's with special needs in the learning. Researcher doing this research to know the type of speech act that used by the teacher at extraordinary school. the purpose of this study to describe the shape of teacher's direct speech to the student's with special needs in the learning at SLB-AB Bukesra Ulee Kareng Banda Aceh. This research is teacher's direct speech to the student's with special needs in the process learning at SLB-AB Bukesra Ulee Kareng Banda Aceh. Data is collected qualitative methods with recording techniques, notes, and interviews. the result of this research concluded the teacher's non literal direct speech act to the student's with special needs in the process learning consist of dirictive speech acts with various modes including (1) rule mode (2) ask mode (3) praise mode (4) direct advising mode. the result of this research will be submitted to accredited national journal articles and national seminar procesdings.
DESIGN INFORMATION SYSTEM STOCK INVENTORY TO MANAGE DATA OF GOODS (Case Study: PT Monier)
Authors: Supriyanti Dedeh , Kesumawati Christien Setiya , Maryam Siti
Published: December 2019

Application of information system on the inventory will provide many benefits for the company in developing company in order to improve the company's performance become more effective and efficient. This research was conducted at manufacturing companies, to know overall about inventory items in the company. The purpose of this research is to find out the effectiveness of the inventory as a resource physical economy that needs to be held and maintained in order to support the process booking goods and sales in progress PT Monier. PT Monier is as a company manufacturers concrete roofing materials with the production system where the process for creating objects with cross-section of fixed. The methods of analysis used is descriptive data analysis method. Engineering data collection with do the observations to the company, conducting interviews, and route the study library with books, the literary, the materials gained during lectures relevant to the problems examined. Research results shows that the control of inventory items It often happens booking of the goods to the supplier in excess inventory and the shortage of supplies. Due to the lack of regard for the State of inventory items. Inventory data input errors often occur more than once for similar goods give rise to errors in reporting. Then the author here attempted to analyze the problems against information systems inventory items and to find solutions to the fore of the existing problems by fixing a system that is less than optimal.

Keywords : Information Systems, Effectiveness, Inventory Items
PELAKSANAAN FUNGSI SERIKAT PEKERJA DITINJAU DARI UNDANG-UNDANG NOMOR 21 TAHUN 2000 (Studi Pada Serikat Pekerja Pos Indonesia (SPPI) di PT. Pos Indonesia (Persero) Cabang Kota Bukittinggi)
Authors: IZZA HASNA FUADA
Published: December 2019

Dalam Pelaksanaan Fungsi SPPIpada PT. Pos Indonesia (Persero) Cabang Kota Bukittinggi yang ditinjau dariUU RI Nomor 21 Tahun 2000 Tentang Serikat Pekerja/Serikat Buruh yang melatar belakanginya yaitu adanya perselisihan kepentinganantara peraturan direksi (KD) dengan Peraturan Perundang-Undangan yang berlaku yaitu UU RI Nomor 13 Tahun 2003 tentang Ketenagakerjaan.Berdasarkan hal diatas permasalahan yang akan dicari jawabannya dalam penelitian ini adalah :Bagaimana pelaksanaan SPPI pada PT. Pos Indonesia (Persero) cabang Kota Bukittinggi?. Apa bentuk-bentuk dari perselisihan yang terjadi pada lingkungan pekerja PT. Pos Indonesia (Persero) cabang Kota Bukittinggi?,Bagaimana upaya SPPI dalam mengatasi bentuk perselisihan yang terjadi pada PT. Pos Indonesia (Persero) Cabang Kota Bukittinggi?. Mencari jawaban atas permasalahan tersebut penulis melakuakan penelitian dengan menggunakan metode yuridis empiris.Penelitian yang penulis lakukan di SPPI pada PT. Pos Indonesia (Persero) cabang Kota Bukittinggi diperoleh kesimpulan yaitu : pelaksanaan fungsi SPPI dalam mengatasi perselisihan hubungan industrial dilakukan dengan upaya bipartite yaitu secara musyawarah antara SPPI dengan Perusahaan PT. Pos Indonesia (Persero) Kota Bukittinggi.