bluuebunny/crossref_metadata_2025 huggingface dataset:
STRATEGI PENGAMBILAN KEPUTUSAN KEPALA SEKOLAH DALAM MENINGKATKAN EFEKTIFITAS MANAJEMEN MAN I BANYUWANGI
Authors: Afrida Nur Laili
Published: December 2023

This study aims to find out how the decision-making strategy of the head of Madrasah in improving the effectiveness of management at MAN I Banyuwangi and to find out how the participation of teachers in decision-making by the head of Madrasah to improve Management Effectiveness in MAN I Banyuwangi. The method used in this study uses a qualitative method. The main data sources in this study are human and non-human, the human data sources are school principals and teachers or other staff and the data is formed in interview transcripts and field notes, while non-human data is documentation containing matters relating to related to educational management. The data analysis used in this research is interactive analysis, namely reducing data, presenting data and drawing conclusions. The results of this research indicate that an important strategy in decision making is to involve stakeholders in the MAN I Banyuwangi environment. The involvement of teachers and various parties in decision making will affect the implementation of increasing the effectiveness of school management as happened in MAN 1 Banyuwangi.
UPAYA MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH MATEMATIK TOPIK LINGKARAN MELALUI PEMBELAJARAN THINK PAIR SHARE BAGI SISWA KELAS VIII SMP NEGERI 1 GARUT
Authors: Suhartini  , Abdul Aziz  , Hayat Nandang Kurnia
Published: December 2023

This classroom action research which consists of three cycles aims to determine the increase in the mathematical problem solving ability (KPMM) of students whose learning uses the Think-Pair Share (TPS) type cooperative strategy. In addition, this study also aims to determine students' attitudes towards mathematics (SSTM) and learning completeness. The research subjects in this study were class VIII-A students of SMP Negeri 1 Garut. The instruments used consisted of: the early knowledge test of mathematics (PAM), the KPMM test, the SSTM scale based on the Likert scale, as well as observation sheets of teacher and student activities. The instrument was declared to have met the requirements for face and content validity. Data analysis was carried out with an increase test (normalized gain), learning completeness and the average level of mastery. The main results of this study are as follows; (1) TPS learning by "students working on LKS in groups" can increase the KPMM of students from PAM with moderate criteria. (2) TPS learning by "students in groups working on LKS and Question Cards" can increase the KPMM of students from PAM with medium criteria, (3) TPS learning by "students working in groups on LKS and guided by the teacher how to change story questions into the form of a mathematical model” can increase the KPMM of students from PAM with high criteria. The number of students who complete in cycle III is more than the number of students who complete in cycles I and II. Students' attitudes towards mathematics after learning TPS are in the moderate attitude classification.
Konsep Fitrah Manusia Persperktif Al-Qur’an dan Hadits serta Implikasinya dalam Pendidikan Islam
Authors: Fatoni Mahfud Heru , Santoso Baron , Hidayat Muhtar , Baidan Nashruddin
Published: December 2023

The concept of fitrah developed by experts today refers more to the purity of a person's soul when born, meaning that it has not been impacted by the ideologies that develop in this life. However, this concept is apparently not in line with the Islamic education concept that fitrah is actually a universal concept of divinity within a person, namely recognizing the monotheism of Allah SWT. Even since the baby was in the womb, every individual has testified to this Unity, regardless of Muslim or non-Muslim families. The concept of fitrah based on the Qur'an was later developed in Islamic education. This research aims to describe the concept of human nature from the perspective of the Al-Qur'an and Hadith and its implications for Islamic education. The research method used is library research. The research results obtained are that the definition of fitrah according to the Qur'an illustrates that humans were actually created by Allah with religious instincts, namely the religion of monotheism. Therefore, humans who do not have monotheistic religion are a form of deviation from their nature. The implication of nature in Islamic education means educating people to deepen their understanding of the Islamic religion, to know Allah, and to know themselves. Thus, fitrah in Islamic education can be interpreted as the command to study the Islamic religion, the command to know Allah, and the command to know oneself, which humans undertake through the process of Islamic education.
Supply Chain Performance Measurement Model at PT. Metito Indonesia Based On Business Intelligence Power BI
Authors: Hanistia Pahlavi Banggas , Djati Widodo Imam
Published: December 2023

Supply chain is one of the important aspects in a company. An effective supply chain can help companies to increase efficiency, effectiveness, and profitability. The purpose of this research is to develop a supply chain performance measurement model at PT Metito Indonesia based on Power BI Business Intelligence. This research is a type of qualitative research that uses a descriptive approach. The data collection technique in this research was carried out by observation and literature study. This research was conducted at PT Metito Indonesia which is located at Jl. Ampera Raya No. 18A, East Cilandak, Kemang, South Jakarta. Data validity tests in this study include tests, credibility, transferability, dependability, and confirmability. The research results show that measuring supply chain performance at PT Metito Indonesia can increase its competitiveness by adopting strategies that are more adaptive and responsive to market changes. Using BI Power BI helps companies to be more proactive in making strategic decisions that have a direct impact on increasing competitiveness in the market, increasing operational efficiency, and strengthening the company's position in a competitive industry.
Character Building Through the Spread of Culture as the Basis of Social and Social Life
Authors: Markhumah Umatun , Herawati Shabrina , Pujiatmoko Eko
Published: December 2023

This research discusses Islamic culture as a reference in human life. Nowadays, character education is one of the most important points for society, to be able to make human beings to be better as well as quality and superior character. As one of the many teaching staff, the author is obliged to contribute to education and character building in society. It should be noted that during this era of disruption, the values and culture of the Islamic religion have begun to fade, even though without it humans do not have a foundation / basis for living and also society. In addition, the purpose of disseminating Islamic culture and values is so that people can trust the existence of God, carry out all His commandments as well as worship, do good, and have a noble character. Religion always teaches good things, no religion teaches bad. With the above, it proves that character building can be a strong basis or foundation for human life as a social human being who is at the same time in society. In social life, humans really need other humans, if they do not have good character, it will be difficult to get used to society, because society will tend to reject bad characters. Therefore, during this crisis, the author believes that later with reference to Islamic science, good human character will be realized
Yapay Zekânın Diş Hekimliği Pratiğine Kazanımları
Authors: AKDOĞAN Cihan , ÖZDEMİR Hatice
Published: December 2023

Bilim ve mühendislikteki en yeni alanlardan biri olan “yapay zekâ” insanlar gibi düşünmeye ve areketlerini taklit etmeye programlanmış makinelerde insan zekasının simülasyonunu ifade etmektedir. Yapay zekâ tıp ve diş hekimliğine uygulandığında hasta bakımını iyileştirmek ve sağlık alanında devrim yapmak için
muazzam bir potansiyele sahiptir. Yapay zekâ algoritmalarının veri analizindeki güçlü yetenekleri sayesinde diş hekimliğinde normal ve anormal yapıların tanımlanması, teşhisin doğruluğunu ve etkinliğini arttırması, tedavi için görselleştirilmiş anatomik rehberlik sağlaması, ileriye dönük sonuçları tahmin etmesi ve değerlendirmesi beklenmektedir. Bu derlemenin amacı, günümüzde gelişmekte olan teknolojiyle birlikte daha da önem kazanmış olan yapay zekanın diş hekimliğinde uygulama alanlarını açıklamaktadır.
Aplicación práctica del principio de igualdad procesal
Authors: González Urzaiz Fausto Ronaldo
Published: December 2023

Se examina la reciente jurisprudencia de la Primera Sala de la Suprema Corte de Justicia de la Nación (2023, reg. 2026079), relativa a los alcances y fundamentos del principio de igualdad procesal y su posible aplicación en la audiencia inicial celebrada dentro de un proceso penal acusatorio, siguiendo el método de la hermenéutica jurídica mediante la comprensión del marco legislativo del Estado Mexicano, junto con la jurisprudencia y la doctrina relacionadas con las normas generales en cuestión. Se ha advertido, de las normas contenidas en el Código Nacional de Procedimientos Penales (2014), que, en una audiencia inicial, las partes técnicas han de ocuparse, entre otras tareas, de aportar medios de convicción que resulten de utilidad para sostener sus respectivas teorías del caso a fin de inclinar la balanza hacia el dictado de un auto de vinculación o no vinculación a proceso. Asimismo, se han tomado en cuenta los requisitos exigidos por dicho ordenamiento para la emisión del primer tipo de resolución en comento, y hecho lo anterior, se han explorado las posibles respuestas sobre la interrogante relativa al estándar probatorio que en su caso debe exigirse a la defensa a fin de lograr una decisión en sentido contrario, es decir, que se dicte un auto de no vinculación a proceso a favor de su representado.
Management of Sports Activities at the University Level for Popularizing and Promoting Sports Culture in India
Authors: Konar Aparup
Published: December 2023

Sports have been recognized as an indispensable part of a university in India, which can generate feelings of national pride and identity. Developing and promoting sports culture and creating a vibrant sports atmosphere at the university level is critical to professionally managing university sports activities. Jadavpur University, as an Indian university, adopted some significant steps to manage university sports activities for developing and promoting the Indian sports culture. Some criteria were recommended in this university sports policies, like sports quota admission, relaxation of percentage/marks/ranks, and attendance after university participation in sports. Several plans were executed to motivate sportspersons, such as a sports inspiration program, enhancement of allowances, special incentives to the medal winners, the award for best sports person trophy, releasing sports activities report annually, and induction of a sports board tag on the university website.
For professional staff resource management of sports, various qualified part-time coaches, trainers, and instructors are appointed for different sports events as and when required. There are sports board members and technical and supportive staff to perform the functional activities of university sports. Several methods were applied to manage sports facilities by providing hiring and support services, inculcating informal events, organizing intra-mural sports activities, conducting university coaching programs, celebrating Independence Week with sports events, etc.Several initiatives were taken to manage sports infrastructure and funds for implementing sports fees, undertaking sports projects, hosting A.I.U. Inter-university events with sponsorship, collaborative sports programs with other organizations, and joint sports ventures with commercial companies. It was observed that after implementing all the above activities, the number of sports participants and achievements had increased, sports facilities and infrastructure developed, the economic growth of the University improved, and the progressive promotion of sports culture reached a new height.
​​EXPLORING THE EFFECTIVENESS OF LAW CLINICS IN ENHANCING ACCESS TO JUSTICE FOR LOW-INCOME INDIVIDUALS IN MALAYSIA​
Authors: Li Liu , Mohd Isa Zainudin
Published: December 2023

Law clinics are legal service providers that offer free or low-cost legal assistance to lowincome individuals, typically through the participation of law students who are supervised by legal professionals. This study aims to examine the effectiveness of law clinics in providing legal assistance to low-income individuals in Malaysia and improving their access to justice. Using a mixedmethods approach, the study first analyzed data on the utilization of law clinics in Malaysia, including the number of clients served, types of legal issues addressed, and success rates in resolving cases. The study also conducted in-depth interviews with law clinic staff, clients, and legal professionals to gather qualitative data on the challenges and successes of law clinics in assisting low-income individuals. The findings indicate that law clinics have been successful in providing legal assistance to a significant number of low-income individuals in Malaysia, but face challenges in terms of funding and capacity. Despite these challenges, law clinics have been able to make a positive impact on access to justice for low-income individuals through the provision of free legal services and the development of legal literacy among clients. The study concludes that law clinics have the potential to play a vital role in addressing the legal needs of low-income individuals in Malaysia and recommends measures to further enhance their effectiveness.
​​LEVERAGING TECHNOLOGY TO ENHANCE ACCESS TO QUALITY LEGAL EDUCATION IN MALAYSIA​
Authors: Zhang Xuemei , Tahir Suhaidah
Published: December 2023

The purpose of this study was to examine the use of technology in enhancing access to quality legal education in Malaysia. The research focused on identifying the challenges and opportunities presented by the adoption of technology in law schools, as well as exploring the impact of technology on the quality of legal education and the legal profession in Malaysia. The study utilized a mixed-methods approach, including both quantitative and qualitative data collection and analysis. The findings of the study showed that the adoption of technology in law schools has been limited, with many institutions facing challenges such as lack of funding and infrastructure, and lack of faculty training and support. However, the study also identified a number of opportunities for the use of technology in law schools, including the potential for online learning, virtual simulations, and the use of case management software. Overall, the study found that technology has the potential to significantly enhance access to quality legal education in Malaysia, but its adoption and implementation require careful planning and consideration of the unique challenges and opportunities presented by the legal education system in Malaysia. In conclusion, the study recommends that law schools in Malaysia invest in the development of technological infrastructure and resources, as well as provide training and support for faculty to effectively integrate technology into the classroom and legal profession.
​​TECHNICAL VIEW OF EDUCATIONAL PHILOSOPHY IN THE TECHNICAL AGE​
Authors: An Yi , Manan Abdul Halim
Published: December 2023

In education philosophy point of view, technology not only refers to the meaning of various education skills, skills, methods and means and all kinds of materialized tools, equipment and information media system, and means the verb in the meaning of technology process, is noun technology of education, bright and structure, is "education technology", for the educators to use knowledge, skills with various tools, media technology system knowledge, cultivating students emotion, hone students will and fitness process of student body, it has the educational, emotional and artistic characteristics. According to different standards, educational technology can be at least divided into original technology and interventional technology, "hard" technology and "soft" technology, general technology and special technology. The practice of educational philosophy and technology should uphold the original intention of education, "improve technical quality" for technology, "soften" hard technology; achieve man-machine collaboration, and make technology serve the overall development of people.
​​PRACTICAL ANALYSIS OF SOCIAL WORK INSTITUTIONS' PARTICIPATION IN RURAL EDUCATION​
Authors: Qiu Yuting , Zainal Abidin Noraini
Published: December 2023

Social work institutions help rural education reflect the social value of social intervention and attention to individuals, efficiency priority and promotion of development, participation in governance and provision of services. From the perspective of social work ecosystem theory and empowerment theory, this paper uses qualitative research methods to analyze the practice of Guangxi H Social Work Service Center. The study finds that social work institutions are excessively dependent on the government and have limited funding sources; The organizational structure of the institution is not sound enough, and the full-time social workers are highly mobile; The low social credibility of social work institutions and other factors affect the effectiveness of social work institutions to participate in the revitalization of rural education. Therefore, there is an urgent need for government departments to provide institutional support and development guarantee for rural development social work professional services through top-level institutional design. Social work institutions need to improve their internal management mechanism, strengthen their own capacity building, enhance the social credibility of social work, and contribute to rural education.
I. Dünya Savaşı'nın Medresetü'l‑Kudat Faaliyetleri Üzerindeki Etkisine Bir Örnek: Giriş İmtihanlarının Değerlendirmesi
Authors: AKSOY Kemal Faruk
Published: December 2023

Bu çalışmada; I. Dünya Savaşı'nın Medresetü'l‑Kudat üzerindeki etkisi tetkik edilecektir. Bu amaçla giriş imtihanlarına katılma hakkı kazananlara ait tespit edilebilen listeler incelenecek, listeler bağlamında I. Dünya Savaşı öncesi ve sonrası farklılıklardan savaşın medrese üzerindeki tesirleri anlaşılmaya çalışılacaktır. Çalışmanın amacı, Medresetü'l‑Kudat üzerinden İstanbul medreselerinin ve talebelerinin savaş dönemindeki durumları hakkında fikir sahibi olmaktır. Medresetü'l‑Kudat, 1855‑1924 tarihleri arasında Osmanlı İmparatorluğu'nun hâkim ihtiyacını büyük ölçüde karşılayan en yüksek dereceli medresedir. Tanzimat sonrası merkezileştirme çabalarından, adliye teşkilatı personelinin yetiştirilmesi ve atanması hususu da etkilenmiştir. İnceleyeceğimiz kurum, yargı mensuplarının merkezi olarak atanabilmeleri ve belli bir kalitenin sağlanması için oluşturulmuştur. Medresetü'l‑Kudat, imparatorluğun son yetmiş yılında eğitim veren en yüksek seviyeli hukuk eğitimi kurumudur. 400'e yakın talebenin müracaat ettiği ve çoğunlukla 20 ila 30 arası öğrenci alan bu okul, medreseler tarihinde önemli bir yere sahiptir. Müracaat edenlerin belli bir eğitim seviyesinin üzerinde olması ve imtihanların zorluk derecesi, ele alacağımız listelerin güvenilirlik oranını arttırmaktadır. Çalışma, müracaatlara rağmen katılım oranları ve katılanların aldıkları sonuçlardaki değişimi ortaya çıkaracaktır.
TOPLAM KALİTE YÖNETİMİ, KAIZEN VE ENTEGRASYON SÜREÇLERİNİN BÜTÜNLEŞİK ANALİZİ
Authors: AKDAĞ Haktan , DEVECİ KOCAKOÇ İpek
Published: December 2023

Bu çalışma, teknolojik gelişmelerin hız kazandığı günümüz dünyasında, işletmelerin kalite ve sürekli gelişim hedeflerine nasıl ulaşabileceklerini ele almaktadır. Özellikle Toplam Kalite Yönetimi (TKY), Kaizen ve Entegrasyon Süreçleri arasındaki derin ilişkiyi inceleyerek, bu üç kavramın işletmelerin sürekli gelişim ve kalite odaklı hedeflerine ulaşmada nasıl bir sinerji yarattığını ortaya koymaktadır. Çalışma, TKY’nin kaliteye odaklanma ve müşteri memnuniyetini artırma, Kaizen’in küçük adımlarla sürekli iyileştirme yapma ve Entegrasyon Süreçlerinin farklı işletme fonksiyonlarını uyumlu bir şekilde çalıştırarak işletmelerin verimliliğini artırma üzerindeki etkilerini detaylı bir şekilde analiz etmektedir. Ayrıca, pandemi sürecinin getirdiği değişikliklere de değinerek, teknoloji odaklı çalışma yöntemlerinin önemini vurgulamaktadır. Sonuç olarak, bu çalışma, TKY, Kaizen ve Entegrasyon kavramlarının etkili bir şekilde birleştirilmesinin, işletmelerin sürekli gelişim ve kalite yönetimi hedeflerine ulaşmalarında kritik bir rol oynadığını göstermektedir.
Assessing Clinical Relevance of Gastric Cancer Cell Lines as Tumor Models by Identifying Key Genes and miRNAs involved in EMT Metastasis Pathway
Authors: Taluja Shreya , Sharma Anuvrinda , Nayyar Namita , Jayaraj Perumal
Published: December 2023

Cancer cell lines are in-vitro cancer cell models that continue to divide and proliferate under controlled laboratory conditions. They are used in medical research to study tumor pathology and for testing therapeutics efficacy. Despite their extensive application, significant differences in genetic and transcriptomic expression exist between cell lines and tumor cells. The purpose of this study was to identify the relevance of gastric cancer cell lines as suitable models for gastric tumor research. Using a two-tiered bioinformatics approach- a comparison between the gastric tumor and the gastric cancer cell line was performed using functional genomics data available in the literature to identify the common Differentially Expressed Genes (DEGs). The study revealed differential expression of a total 380 genes common in both gastric cancer cell lines and tumor samples. Interestingly, four of these genes were identified as the Epithelial Mesenchymal Transition (EMT) markers, involved in the accelerated metastasis, of which two genes with discrete over-expression patterns, namely- ITGB1 and TGFB1 were selected for further analysis. Their survival analysis revealed their key role in gastric cancer severity, evident by the regressed survival rate of gastric cancer patients upon their overexpression. A total of nine tumor-suppressor miRNAs relevant to ITGB1 and TGFB1 were also identified. In conclusion, our findings indicate that inspite of various genetic and transcriptomic deviations, the tumor and cell line exhibit comparable expression patterns. The data obtained would be useful to implore the druggability of these targets with a goal of improved translational rates.
Gott und Wissenschaft
Authors: Doorly John W.
Published: December 2023

Dieses Buch ist eines der letzten Werke John W. Doorlys und wird hier erstmalig in deutscher Sprache vorgelegt. Darin befasst sich Doorly nicht nur mit der Frage, wie Wissenschaft und Religion miteinander vereint werden können, sondern weist durch ein metaphysisches Ideen-System auch einen Weg dafür auf. Doorlys große Hoffnung war, dass er damit "jeden Mann und jede Frau auf der Straße" erreichen würde, unabhängig von jeglicher Religionszugehörigkeit, allein durch die Überzeugungskraft wissenschaftlicher Erklärung der biblischen Grundtexte.
Der Text ist eine Übersetzung aus dem Englischen. Den Originaltext von 1978 (1949) finden Sie hier: https://johndoorlytrust.org.uk/wp-content/uploads/GodScience.pdf
Einführung in die Wissenschaft der Christlichen Wissenschaft
Authors: Kappeler Max
Published: December 2023

Dieses Grundlagenwerk für jeden Schüler der Christlichen Wissenschaft macht den Leser mit den Grundzügen der Wissenschaft des Seins vertraut. Es ist sowohl für den Anfänger gedacht wie auch für jene, die zwar viele einzelne Aspekte der Christlichen Wissenschaft kennen und für sich akzeptieren, die aber noch keinen Überblick über ihr System haben, aus dem sich diese Einzelaspekte erklären lassen.
Worauf beruht die Wissenschaft der Christlichen Wissenschaft, und wie kann sie für den Menschen als universales Lösungsprinzip wirksam werden? Um dies zu beantworten, geht der Autor von der Frage aus, wie der Mensch im allgemeinen versucht, all seine vielfältigen Probleme zu lösen. Er stösst dabei auf vier grundlegende, im Sein verankerte Faktoren, die bei jeder Problemlösung massgebend sind.
Im ersten Teil des Buches werden diese vier Punkte als eben jene vier Grundfaktoren des Seins erklärt, die schon die Bibel postuliert und die dem System der Christlichen Wissenschaft zugrundeliegen. Im zweiten Teil wird erklärt, welche Haltung wir diesen vier Grundfaktoren des Seins gegenüber einnehmen müssen, damit wir sie als universal gültiges Lösungsprinzip für alle Probleme des menschlichen Daseins anwenden können.
Dieses Buch beantwortet auch dem fortgeschritteneren Schüler viele offene Fragen, die nur eine überzeugende Antwort finden, wenn sie innerhalb des Gesamtzusammenhangs des ganzes Systems der Christlichen Wissenschaft behandelt werden.
Was ist die Wissenschaft des Seins
Authors: Kappeler Max
Published: December 2023

Das Buch enthält einen Vortrag, den Max Kappeler am 1. Juni 1977 im Kongresshaus, Zürich gehalten hat. Darin wendet er sich an ein Publikum, dass erst kürzlich auf die eine oder andere Weise mit der WISSENSCHAFT des Seins in Berührung gekommen ist und den Wunsch hegt, genauer zu erfahren und zu prüfen, was die WISSENSCHAFT des Seins ist und ob es durch diese Lehre eine Antwort auf die vielfältigen Fragen des menschlichen Daseins erhalten kann.
Eine englische Übersetzung des Beitrags finden Sie hier: https://www.kappelerinstitute.org/kappeler-files/Books/science-of-being.pdf"
Mídia e Direito: primeiras aproximações teóricas
Authors: Leite Wellington César Martins
Published: December 2023

Com o objetivo de trazer conceitos balizadores do Direito brasileiro para a Comunicação, especialmente, as contribuições de Anderson Schreiber (2020), este artigo explora como o Direito trata o assunto dos problemas da Comunicação. Notadamente com seu viés mais pragmático, voltado à resolução de casos concretos fundados na abstração legal (fruto de longo debate filosófico), o Direito pode servir de base às aulas de Legislação e Ética Profissional, nas quais discutimos conceitos de direito e mídia, úteis a realizadores audiovisuais. Para tanto, utilizamos uma revisão bibliográfica sobre como o direito trata a liberdade de expressão, através de um doutrinador (Schreiber), da Constituição Federal e da jurisprudência brasileira. E finalizamos com um exemplo comunicacional histórico com viés positivo trabalhador por nós nas aulas de Legislação e Ética.
Gender Based Violence: Psychosocial, Economic and Physical Impacts and Proposed Mitigating Measures
Authors: Rapinyana Mrs Ogar , Baratedi Dr William Mooketsi
Published: December 2023

Gender-Based-Violence is the use of physical force or physical power to threaten an individual or group of people that you will harm or kill them. It is more common within the patriarchy system where men fill positions of authority and generally belief that what is good is associated with norms of masculinity and the focus is within themselves and for their actions. In Botswana GBV is common with 67 % of women having experienced some form of GBV in their lifetime. 44% of men also admitted having perpetrated violence against women at one time in their lives. The World Health Organization (WHO) classified GBV into sexual, physical or emotional violence. The psychosocial effects of GBV include intense guilt, bearing the responsibility for the problems that have happened, enduring the illtreatments quietly and shamefully without retaliation. Victims experience overwhelmingly chronic anxiety, uncertainty, and distress over their own situation as they are expected to retain the socially acceptable appearance of being strong. Economically, they incur out-of-pocket expenditures that are normally unbudgeted for, while physically they are exposed to all kinds of injuries and aches, sometimes permanent deformities. GBV requires multi-disciplinary approach to mitigate. This can start from individual to government level.
Procedural Management Based Marketing Strategies for Lays Chips Company in Pakistan
Authors: Jameel Bilal , Guiyang Xu , Ahmed Shahzad , Bashir Muhammad Tariq , Prince Rizwan Ali
Published: December 2023

This paper mainly focuses on the marketing strategy of lays company in Pakistan. Lays is a potato chips manufacturing company operating all over the world with huge marketing setup in Pakistan. To define a business model, it must be a set of strategies and plans, which any business adapt to making the market share and the market place. A business should choose the strategies which define itself different from the competitors. In this study, we will discuss lays chips digitalization that how this chips company is offering its services digitally through social media platforms in Pakistan. Value proposition also involved primarily in the lays company in the shape of chips packaging, discounts, more wide range of customer attractive strategies and tours in a very comfortable way. This research also focuses giving best ever potato chips in Asian regions.
School Procurement Information System (SIPLah) as Moderating of Determinant of Fraud in Goods/Services Procurement
Authors: Anggraeni Novia , Husnan Lalu Hamdani , Pituringsih Endar
Published: December 2023

This study aims to analyze the effect of accountability, transparency, and organizational culture on fraud in the procurement of goods and services with a procurement information system in schools (SIPLah) as a moderator. The sample of this study was 258 members of the public primary school (SDN) BOS fund management team in East Lombok consisting of school principals, school treasurers, and school operators based on purposive sampling. The results of this study indicate that each variable of accountability has a significant negative effect on the tendency of fraud in the procurement of goods and services, transparency has a significant negative effect on the tendency of fraud in the procurement of goods and services, and organizational culture has a significant negative effect on the tendency of fraud in the procurement of goods and services. In addition, the results of the analysis show that the implementation of SIPLah can strengthen (increase) accountability in reducing the tendency of fraud in the procurement of goods and services. In contrast, the implementation of SIPLah has not proven to strengthen the influence of transparency or organizational culture on the tendency of fraud in the procurement of goods and services through comprehensive coaching and supervision from the Education and Culture Office (DIKBUD) and Inspectorate district. East Lombok is needed because there are still differences in the understanding of the school BOS fund management team on what is not allowed in the procurement of goods and services to education units.
Intelligent Sales Forecasting Technique Application
Authors: Agomoh Stella A. , Ukabuiro Ikenna K.
Published: December 2023

The primary objective of this study was to design and implement a machine learning-based sales forecasting system to enhance the production capacity and sales trajectory. The deployed model features a web-based interface that allows users to input parameters to generate predictions. The application of an intelligent forecasting technique, namely a machine learning model, significantly contributed to determining the optimal manufacturing output for a specific product in this study. The data analysis was conducted utilizing statistical software known as Tableau. The machine learning algorithm employed for constructing the model was the multiple linear regression model, which is particularly well-suited for trend analysis. The supplied dataset was utilized to train and test a supervised machine learning model, which was subsequently deployed on a local web server. Furthermore, a database system was effectively implemented to facilitate data storage, retrieval, and manipulation. The model was evaluated using two commonly employed metrics, the Root Mean Squared Error (RMSE) and the Mean Absolute Error (MAE), within the Jupyter notebook environment. The resulting evaluation scores were 2.364858669808942 for RMSE and 1.7610409547966064 for MAE. These metrics were deemed effective in accurately predicting outcomes and efficiently presenting results.
Gestión del trabajo en equipo para docentes de educación general básica mediante círculos de aprendizaje
Authors: Lasluisa-Villamarin Lourdes Elizabeth , Herrera-Riofrío Diana Paulina
Published: December 2023

El objetivo de este estudio es reconocer que la gestión del trabajo en equipo con los docentes de educación básica de la Unidad Educativa “Joaquín Arias” en círculos de aprendizaje permite analizar, comprender orientar una preparación profesional a fin de compartir y adquirir nuevas estrategias, información, conocimientos que se encaminen a la toma y ejecución de decisiones. Es así que mediante la aplicación de una encuesta dirigida a los docentes y directivos que laboran en la institución ofrece resultados que evidencias la necesidad, así como la importancia y relación que existe entre las variables de estudio que se enfocan en realizar un trabajo en equipo mediante círculos de aprendizaje, actividad que genera muchos beneficios a todo el conglomerado docente, superando a las desventajas enfocándose en alcanzar un mejor desempeño en las actividades docentes.
Orfeo en el Pathosformel. Un enlace entre los estudios sonoros y la teoría warburgiana.
Authors: Diaz Rodríguez Alvaro Gabriel
Published: December 2023

El presente artículo es una búsqueda e interpretación del término Pathosformel, insertándolo y contribuyendo en el campo de los estudios sonoros. Se formula una propuesta para la utilización de un “Pathosformel sonoro” que ayude –mediante su propia metodología–, a comprender la relación que tiene el escucha con su entorno, códigos personales, los afectos y sus pasiones. Partimos de las interrogantes: ¿Qué sucede cuando la idea del Pathosformel se traslada al ámbito de los estudios sonoros y la escucha?  ¿Qué sucede con esos sonidos cotidianos, que nos recuerdan y conectan con otros momentos y espacios?
REVITALISASI AKSARA JAWA MELALUI GAMAN RAJA
Authors: Setyawan Agung vendi
Published: December 2023

Early introduction through activities to color Javanese script and habituation to writing Javanese script according to the correct flow and technique is a real action to revitalize Javanese script. Javanese script is an Indonesian script and one of the elements in regional languages. Preserving Javanese script means caring for Javanese cultural assets that encourage the creation of various forms of expression to enrich the culture of the Indonesian nation. The development of Javanese script teaching materials is a form of revitalizing regional languages and advancing cultural objects in the language sector. Gladhi Maca and Nulis Aksara Jawa (Gaman Raja) is the development of teaching materials for reading and writing Javanese script, especially for students at the elementary school (SD) level. Gaman Raja consists of two volumes, namely Volume 1 Reading and Coloring Javanese Script and Volume 2 Reading and Writing the Beginning of Javanese Script. Gaman Raja volume 1 aims to introduce the forms of Javanese script through the activity of coloring pictures of Javanese script. The benefits can be as a means of recreation and training fine motor skills. Gaman Raja Volume 2 aims to practice writing Javanese script according to the correct rules. Media Gaman Raja is included in the very feasible category based on media assessment results, namely 85% from media expert validator I and 90% from media expert validator II. The Gaman Raja material is included in the very appropriate category based on the material assessment results, namely 87% from material expert validators I and 93% from material expert validators II. The results of students' responses to Gaman Raja were very good, namely the material aspect was 89%, the language aspect was 87%, the presentation aspect was 91%, and the graphic aspect was 97%.
BEST PRACTICE LITERASI DIGITAL NURUL IMAN “LIDI NURIM”
Authors: Rahayuningsih  , Nuswantari Tauvan
Published: December 2023

This best practice was aimed to convey the author's experience in applying digital literacy to create a culture of literacy among students in grades 4, 5 and 6 at SD IT Nurul Iman. The strengthening of character education through a culture of digital literacy among students needed to be developed from an early age. The students who dominate elementary school now are Z generation and alpha generation, they are connected to the digital world in their daily lives. This motivated teachers to continue to transform and innovate so that the learning process is in line with the current generation's times. There are 2 instruments used in this best practice, namely observation sheets and questionnaires. There are two observation sheets, including: (1) Observation sheet to obtain data about the teacher's activities and role in implementing "Lidi Nurim" digital literacy, (2) Observation sheet to obtain data on activities carried out by students during the digital literacy process. Meanwhile, the questionnaire instrument used was a Likert scale questionnaire. This type of measurement scale has a gradation from very positive to very negative. The questionnaire would be used before and after the implementation of digital literacy so that the target's attitudes towards literacy and technology  were known before and after. The validity of the instrument could be reached by carrying out the validity test. The test used expert judgment techniques, the opinion of experts, namely the school principal. Based on the overall results of observations and data analysis, it could be concluded that after implementing digital literacy "Lidi Nurim", the children have a positive culture of liking literacy. Apart from that, the students would be wiser in using technology, especially using smartphones at home. Another accompanying impact was the increase in the score of Indonesian Language and ICT subjects
MENINGKATKAN PRESTASI BELAJAR MEMBACA AL QURAN MELALUI MODEL PEMBELAJARAN TUTOR SEBAYA DI KELAS VII B SMP NEGERI 1 BATURETNO KABUPATEN WONOGIRI
Authors: Safuroh Siti
Published: December 2023

As the results of the initial test for reading the Al-Quran, learning achievement to read the Al-Quran in class VII B SMP Negeri 1 Baturetno is still low with an average score of 62.30. While the learning completion score has only reached 22%. In general, the learning process is still dominated by teachers. This research aimed to improve learning achievement in reading the Al Quran through optimizing learning activities. This research consists of three cycles, each cycle including the following steps: 1) Planning: creating a learning scenario using a peer tutor model, 2) Acting: carrying out learning according to the scenario, 3) Observing: taking data through triangulation as data validation, 4) Reflecting: the observation data is reflected collaboratively to determine improvements in achievement and plan further action. The results of this research show that there is a quite large increase in learning achievement in reading the Al Quran as follows: in cycle I there was an increase in the average score of 4.30 points (from 62.30 to 66.60) and an increase in learning completeness of 15% (from 22% to 37 %), in cycle II there was an increase in the average score of 8.20 points (from 66.60 to 74.80) and an increase in learning completeness of 29% (from 37% to 66%), and in cycle III there was an increase in the average score of 1.80 points (from 74.80 to 76.60) with an increase in learning completeness of 25% (from 66% to 91%). The same actions from cycle I to cycle III show an increase in student achievement in learning to read the Quran.
PENINGKATAN MOTIVASI DAN HASIL BELAJAR IPA MELALUI PENERAPAN INOVASI PEMBELAJARAN TEKNO OLIM PADA SISWA KELAS VII D SMP NEGERI 2 GIRIMARTO TAHUN PELAJARAN 2022/2023
Authors: Sisyanto Agus
Published: December 2023

This classroom action research aims to increase motivation and learning outcomes through the application of innovative Waste Processing Technology (OLIM Techno) in science learning Ecosystem material for class VII D students of SMP Negeri 2 Girimarto, Academic Year 2022/2023. The object of the research is student motivation and learning outcomes in the science subject Ecosystem material. The types of data collected in the research are primary data and secondary data. Primary data sources are teachers and students, including summative test scores and observations during the learning process. Meanwhile, secondary data comes from colleagues who are observers. The results of this research show an increase in student learning outcomes, this can be seen from the percentage of learning completion in the pre-cycle learning which was 40%, in cycle 1 it became 70%, and became 90% in cycle 2. Student learning motivation in pre-cycle learning was relatively low, in cycle 1 to medium, and in cycle 2 high category. By implementing OLIM Techno learning innovations, teachers can change the paradigm from teacher-centered learning to student-centered learning.
Taxation of Non-Renewable Natural Resources
Authors: Burns L.
Published: December 2023

This article outlines the special nature of mining as an activity that can earn economic rent for investors. It explains the different fiscal instruments needed to ensure an effective return to the government from mining. While the issues discussed are relevant to all countries, the article focuses particularly on developing countries.
Fiscal Sustainability and Natural Resource Endowment in Uganda: Is an
Effective Tax Administration the Answer?
Authors: Kazi W.B. , Sarker T.P. , Tumuhirwe D.
Published: December 2023

This article reviews the petroleum tax administration framework that
Uganda could adopt to avoid the “resource curse” and its consequences, achieve
fiscal sustainability and intergenerational equity. The article concludes that
the resource curse can be mitigated, with the involvement of donors, by
strengthening the petroleum tax administration.
EU VAT: New Rules on B2C Supplies of Digital Services from 2015
Authors: Bal A.
Published: December 2023

In this article, the author discusses amendments to the VAT rules on
telecommunications, broadcasting and electronic services supplied by EU service
providers to EU non-taxable customers, which will take effect on 1 January
2015.
Group Taxation Regimes Across the European Union: A Domestic Tax Regime Beyond Borders?
Authors: Xygka A.
Published: December 2023

In this note, the author discusses the impact of the freedom of establishment on group taxation rules across several EU Member States (France, Luxembourg and the Netherlands), The selection of these Member States was linked to the fact that they were involved in the ECJ case law highlighted as part of this note. in light of the recent ECJ decision in Manitou BF (C-407/22), FR: ECJ, 11 May 2023, Case C-407/22, Ministre de l’Economie, des Finances et de la Relance v. Manitou BF SA, ECLI:EU:C:2023:392, Case Law IBFD. as well as older ECJ case law. It also discusses practical examples that demonstrate the value of group taxation rules for taxpayers amid European and international tax developments.
Source Rules in India
Authors: Mehta Amar
Published: December 2023

This article provides an analysis of the case law on the Indian source rules which is one of the most fundamental and paramount principles in the field of international taxation in India. The issue is of particular interest for non-residents investing in India and/or doing business with India.
Case Note: Subsidiary of Foreign Parent Not Permanent Establishment in India
Authors: Dugar A. , Bhandari L.
Published: December 2023

In this case note, the authors outline the ruling by the Authority for Advance Rulings in Saudi Arabian Oil Company, which determined that an Indian subsidiary of a Saudi Arabian company did not constitute a permanent establishment in India under article 5 of the India-Saudi Arabia Income Tax Treaty (2006) where the Indian subsidiary merely provides business and marketing support services to its Saudi Arabian parent company.
Transfer Pricing in Denmark
Authors: Wittendorff J.
Published: December 2023

The author, in this article, considers some of the particularities of
the Danish transfer pricing regime. Among other things, the article discusses
the “marginal market” argument relied on by the Danish tax authorities under
which the mere presence of a Danish subsidiary may qualify as a compensable
service transaction.
Dell Wins Important Agency Permanent Establishment Case
Authors: Bjerke J. , Søgaard S.
Published: December 2023

Dell recently won an important tax case before the Norwegian Supreme Court regarding the interpretation of the agency permanent establishment rule under the Norway–Ireland treaty. This article analyses the Court's decision, as well as those of lower courts, and considers the potential future impact of the Court's decision.
Weaknesses of Pakistan’s Sales Tax System
Authors: Hassan B.
Published: December 2023

Although representing the largest share of federal tax receipts in Pakistan, sales tax is not an efficient and effective tax. In this article, which mainly focuses on supplies of goods, the author discusses the weaknesses of the sales tax regime.
Practical Application of the Guidance on Low-Value-Adding Services – Case Study
Authors: Benz A.
Published: December 2023

The application of the OECD guidance on low-value-adding services is shown in a practical example of an intra-group service center.
The Principal Purpose Test and the Principle of Good Faith: Two Sides of the Same Coin?
Authors: Morri S. , Guarino S.
Published: December 2023

The Final Report on Action 6 of the OECD’s BEPS Project proposes to introduce, into the OECD Model (2014), a general anti-abuse rule, i.e. the Principal Purpose Test (PPT). In this note, the authors attempt to answer some concerns that have arisen regarding the true nature of the PPT rule and its effectiveness under the Italian legal system. The note’s conclusions are based on the Multilateral Convention, an analysis of the OECD’s position, the doctrine and relevant case law.
Precedent versus Change in Case Law: The Korean Perspective
Authors: Lee E. (EuiYoung) , Yoon M.
Published: December 2023

In this article, the authors consider the importance of precedents in relation to Korean tax law, together with an examination of the relevance that foreign case law may have on Korean case law.
Brand Valuation in Business Practice – Part 1
Authors: Lagarden M.
Published: December 2023

This article, the first of a two-part series, sets forth the results of an empirical study on current brand valuation practice in more than 120 European companies and across a broad range of different industry sectors.
“Privatizing” the GST Audit: Singapore’s Compliance Programmes
Authors: Poh E.H.
Published: December 2023

In recent years, the Inland Revenue Authority of Singapore introduced two goods and services tax compliance programmes. In this article, the author describes these programmes and observes how they effectively “privatize” the GST audits, particularly of larger businesses, by capitalizing on the potential and motivation of these businesses to incorporate tax risk management as part of overall corporate governance and by leveraging on the internal control processes and practices established by these businesses to secure voluntary compliance with the GST legislation.
King’s College London International Tax Conference
Authors: Calizzi M. , Hayashi Descio C. , Bennett J. , Duran L. , Fass A. , Galdino G. , Hammoud M. , Liotta A. , Massobre R. , Alvarez Silva F.
Published: December 2023

This note summarizes the proceedings of the 6th Annual Joint International Tax Seminar held on 3 March 2015 and organized by King’s College London’s Dickson Poon School of Law, The Chartered Institute of Taxation (CIOT) and the Association of Taxation Technicians (ATT).