bluuebunny/crossref_metadata_2025 huggingface dataset:
The Learners’ View About The Use Of Digital Technologies In Learning
Authors: Yunita Ningsih  , Delfia Herwanis
Published: August 2024

Digital technology has completely changed how students access and interact with instructional information in today's schools. Digital tools are becoming more commonplace in the learning environment, which calls for a critical analysis of how students view and use these resources. This article seeks to explore how learners view the application of digital technologies to learning. Investigate the advantages that students feel they receive from using digital devices in the classroom and Determine the issues and worries students have with the inclusion of digital tools. A mixed-methods strategy was used to complete the study's goals, using quantitative and qualitative research techniques, there are survey, interview and literature review. The following are some of the major findings: Learners appreciate the advantages of digital technologies, including improved engagement, easy access to a plethora of knowledge, and individualized learning experiences. Effective educational practices have a favourable effect on students' experiences, and educators play a crucial role in influencing students' attitudes towards technology. The significance of a balanced strategy that takes advantage of technology's benefits while tackling its downsides is emphasised by learners. This study emphasises how important it is to take learners' opinions into account when creating digital learning environments. To maintain the relevance, engagement, and inclusivity of educational experiences, learner voices should be actively considered when making decisions on technology integration. Collaboration between academics, organisations, and politicians is required to strike this balance between utilising digital technologies' advantages and solving the problems they present. In the end, the study's findings provide insightful information for those involved in education, emphasising the necessity for a learner-centric strategy for integrating digital technology.
The Students’ English Vocabulary By Using Total Physical Response A Literature Study
Authors: Paulus Sainyakit
Published: August 2024

The vocabulary is needed to be mastered by the students in learning English. But in teaching vocabulary, we need to use an appropriate method. It is because with an inappropriate method, it would be difficult for students to master the vocabulary. The purpose of this research is to determine the Total Physical Response (TPR) can improve the students’ English vocabulary. This research uses a literature research. The sources are from journals, theses, and book. The results of the research show that an improvement in the students’ learning of every source. The average percentage of all researches used in this research on the students’ English vocabulary through Total Physical Response (TPR) starts from the lowest 40,33% to the highest 73,3% with a difference of 32,97%. Furthermore, the average percentage before using Total Physical Response (TPR) is 30,76%. After that, the results are improved when used TPR method. It improves to 56,81% for overall improvement. Based on that, it can be concluded that the Total Physical Response (TPR) method can improve the students’ English vocabulary.
The Form of Responsibility of Airlines as Business Entities For Unilateral Flight Cancellations Is Viewed From The Minister of Transportation Regulation Number 89 of 2015 Concerning Handling of Flight Delays In Scheduled Commercial Air Transport Business
Authors: Ismaidar Ismaidar  , T. Riza Zarzani  , Yossri Mantaw Sihombing
Published: August 2024

An airline is a company that provides services to goods and passengers traveling by air. The definition of aviation based on Law of the Republic of Indonesia Number 1 of 2009 concerning Aviation is a unified system consisting of the use of airspace, aircraft, airports, air transportation, flight navigation, safety and security, environment, supporting facilities and other public facilities. . Every flight activity is the responsibility of the airline company. Specifically responsible for errors in unilateral cancellation of passenger departures made by the airline. As a corporation or legal entity, airlines are obliged to provide compensation to passengers in accordance with the policies contained in aviation law and consumer protection law (UUPK). The research method used in this research is normative research which examines library materials sourced from secondary data, namely primary legal materials, secondary legal materials and tertiary legal materials. This legal material was obtained by taking a statutory approach and a conceptual approach. Then it is analyzed using qualitative methods to obtain a conclusion from the problem formulations that have been discussed. The purpose of this research is to find out the factors that cause departure cancellations by airlines and to find out how airlines are responsible for unilateral flight cancellations in terms of Regulation of the Minister of Transportation of the Republic of Indonesia Number 89 of 2015 concerning Handling Flight Delays in Scheduled Commercial Air Transport Business Entities in Indonesia.
Effectiveness Of Restorative Justice In Traffic Accident Case Settlement And Its Implications For The Parties Involved
Authors: Jul Ilham  , Erniyanti Erniyanti  , M. Soerya Respationo  , Ramlan Ramlan
Published: August 2024

Traffic accidents are a severe problem that significantly impacts people's safety and well-being. In Indonesia, the restorative justice approach has been adopted as an alternative to resolving traffic accident cases, which aims to restore the relationship between the perpetrator and the victim and reduce the burden on the criminal justice system. This study focuses on the effectiveness of the implementation of restorative justice by the Bintan Subregional Police in resolving traffic accident cases in Batam City, as well as its implications for the parties involved. This study aims to analyze how the application of restorative justice can affect the settlement of traffic accident cases, assess the effectiveness of this approach, and identify relevant obstacles and solutions to optimize its implementation. The research method used is qualitative, collecting data through in-depth interviews, observations, and document analysis. The research respondents comprised police officers, victims, perpetrators, and community leaders involved in the mediation process. The study results show that implementing restorative justice by the Bintan Subregional Police has excellent potential to create a fairer and more satisfactory settlement for all parties involved. However, its effectiveness is still hampered by limited resources and training for the police, lack of public understanding, and suboptimal coordination between institutions. The proposed solutions include increasing training programs for police officers, drafting more detailed regulations, and intensifying socialization to the public about the benefits and processes of restorative justice. The study suggests that police forces increase training and resources, communities are more active in supporting this approach, and governments develop regulations that support and improve coordination between agencies. By overcoming these obstacles, the application of restorative justice in resolving traffic accident cases can be more effective and provide more significant benefits to the community, as well as increase trust in the criminal justice system in Indonesia.
Implementation Of Restorative Justice Approach In The Settlement Of Narcotics Crime Cases
Authors: Suardi Suardi  , Ramlan Ramlan  , Erniyanti Erniyanti  , M. Soerya Respationo  , Nicha Suwalla
Published: August 2024

The phenomenon of narcotics abuse is a serious problem that requires special handling, especially in Indonesia. Traditional approaches that emphasize criminal punishment have not proven to be fully effective in resolving this problem. This study examines the implementation of the restorative justice approach in resolving narcotics crime cases at the Bintan Police. The restorative justice approach emphasizes victim rehabilitation, perpetrator rehabilitation, and reconciliation between perpetrators and victims as an alternative to prison sentences. The purpose of this study is to analyze the legal arrangements that support the restorative justice approach in narcotics cases, evaluate the implementation of this approach in the Bintan Police, as well as identify the obstacles faced and formulate relevant solutions. The research method used is a qualitative method with a case study approach, involving in-depth interviews with police officers, medical personnel, and other related parties, as well as analysis of applicable legal documents and policies. The results of the study show that although there are efforts to implement a restorative justice approach in the Bintan Police, the implementation is not optimal. The main obstacles faced include a lack of adequate rehabilitation facilities, limited understanding among law enforcement officials, and social stigma against narcotics addicts. The study found that better coordination between institutions, intensive training and socialization, and improved rehabilitation facilities are needed to overcome these barriers. Based on these findings, the suggestions given include increasing the capacity and quality of rehabilitation facilities by the government, further training for police officers on restorative justice approaches, and educational campaigns for the community to reduce stigma against narcotics addicts. With these steps, it is hoped that the restorative justice approach can be applied more effectively, providing a more humane and recovery-oriented solution in handling narcotics cases at the Bintan Police.
Students' Attitudes Toward the Use of Edtech as a Powerful Pronunciation Learning Tool in EFL
Authors: Tuhfatul Mubarokah Assalamah  , Intan Fitri Hilza  , Laili Hibatin Wafiroh
Published: August 2024

Effective pronunciation requires more than comprehension. Considering the increasing significance of AI apps, it is imperative to conduct thorough study to evaluate students' opinions towards the ELSA (English Language Speech Assistant) Speak app in English as a Foreign Language (EFL) lessons, specifically in relation to improving pronunciation. Prior studies indicated that students had negative attitudes towards learning English as a foreign language (EFL) due to repetitive textual resources. This research recommends including the ELSA Speak application into English as a Foreign Language (EFL) classroom. This research investigates the utilization of the ELSA Speak application by 20 primary pupils at a B1 proficiency level, with the aim of enhancing their pronunciation skills. Observations and interviews are employed to examine cognitive, emotional, and behavioral components as well as issues related to the ELSA Speak app. The findings suggest that students possess a positive cognitive perspective and are capable of comprehending and incorporating oral pronunciations. The ELSA Speak application encourages the development of analytical thinking and precise articulation. This study highlights the imperative for dynamic language learning methodologies that include cutting-edge technology.
Self-Efficacy As A Moderation Variable In Affect Environment Family And Education Entrepreneurship To Interest Entrepreneurship Student UNY
Authors: Nurwetty Miduk Arta Situmorang  , Rosidah Rosidah
Published: August 2024

This research aims to find out, ( 1 ) the influence of the family environment in moderating self-efficacy on students' interest in entrepreneurship, and ( 2 ) the influence of education entrepreneurship towards students' entrepreneurial interests with self-efficacy as a moderator.This type of research is causal associative research using a quantitative approach. The population of this study was 1,100 students from the Class of 2021 UNY (FEB, FMIPA, and FISHIPOL). Sampling was based on the Taro Yamane formula of 294 students. The The data collection method used is a questionnaire method which has been tested for validity and reliability with the help of SPSS Statistics 23. The data analysis techniques uses multiple regression analysis and Moderated Regression Analysis (MRA).The research results prove that (1) Self-efficacy weakens the influence of the family environment on entrepreneurship interest of FEB, FISHIPOL, FMIPA Yogyakarta State University students with a regression coefficient value of 0.002 and a sig value of 0.750 > 0.05. (2) Self-efficacy weakens the influence of Entrepreneurship Education on FEB, FISHIPOL, FMIPA students at Yogyakarta State University with a regression coefficient value of 0.012 and a sig value of 0.0.067> 0.005.
Juridical Analysis of The Role of The Sea and Coast Guard in Improving Maritime Security and The Environment
Authors: Benyamin Ginting  , Erniyanti Erniyanti  , Darwis Anatami  , Soerya Respationo
Published: August 2024

Maritime security and environmental protection in Indonesian waters, especially in Tanjung Uban, are strategic issues considering the high level of shipping activities and potential threats to marine ecosystems. This study focuses on the juridical analysis of the role of the Marine and Coast Guard Unit (KPLP) in improving maritime security and environmental protection, with a case study at the Tanjung Uban Class II Marine and Coast Guard Base. The purpose of this study is to evaluate the effectiveness of the implementation of the duties and functions of the KPLP based on the existing legal framework, identify the obstacles faced, and provide recommendations to improve the performance of the KPLP. The research method used is a qualitative approach with descriptive analysis, including document studies, field observations, and interviews with related parties. The results of the study show that although KPLP Tanjung Uban has a strong legal foundation, the implementation of their duties and functions is still not optimal. The main obstacles include limited resources such as adequate personnel and equipment, lack of continuous training which results in low personnel competence, and ineffective coordination with related agencies such as the Indonesian Navy and Bakamla. The low awareness and compliance with safety and environmental regulations among maritime industry players also exacerbates the situation. Based on these findings, this study provides several suggestions. For KPLP, an increase in the budget is needed for the procurement of resources and equipment, as well as continuous training for personnel. For the public, especially ship owners and other users of waters, it is important to increase awareness and compliance with maritime and environmental regulations through active participation in education and socialization programs. Meanwhile, the government must strengthen coordination between relevant agencies through the establishment of regular coordination forums and integrated information systems, to ensure better synergy in surveillance, law enforcement, and emergency response in the waters of Tanjung Uban. This research is expected to make a significant contribution to improving maritime security and environmental protection in Indonesia, as well as becoming a reference for the development of more effective policies and strategies in the management of water areas
Penerapan Model Problem Based-Learning Berdiferensiasi Metode Station Rotation untuk Meningkatkan Literasi, Keterampilan Berpikir Kritis, serta Kreativitas Pada Mata Pelajaran IPA
Authors: Kumalasari Nugraheni Sri , Pramono Rudy
Published: August 2024

Kemampuan literasi, keterampilan berpikir kritis, serta kreativitas merupakan keterampilan yang harus dikuasai oleh peserta didik pada era digital. Keterampilan tersebut masih kurang dikuasai oleh peserta didik kelas 7E SMP Tarakanita Gading Serpong. Tujuan dari penelitian ini adalah untuk membuktikan peningkatan kemampuan literasi, keterampilan berpikir kritis, serta kreativitas pada mata pelajaran IPA materi Klasifikasi Mahkluk Hidup dengan penerapan model PBL berdiferensiasi dengan metode station rotation. Penelitian ini menggunakan penelitian tindakan kelas yang terdiri dari tiga siklus dengan tahapan perencanaan, tindakan, observasi, serta refleksi. Subjek penelitian adalah peserta didik kelas 7E yang berjumlah 34. Instrumen penelitian ini adalah rubrik penilaian literasi, keterampilan berpikir kritis, serta kreativitas. Hasil dari penelitian adalah terjadi peningkatan kemampuan literasi dengan peningkatan nilai rata – rata literasi pada siklus pertama 64,22, meningkat menjadi 79,90 pada siklus kedua, dan 90,20 pada siklus ketiga. Peningkatan keterampilan berpikir kritis pada siklus pertama 65,93, meningkat menjadi 82,11 pada siklus kedua, dan 94,12 pada siklus ketiga. Peningkatan kreativitas pada siklus pertama 65,93, meningkat menjadi 82,35 pada siklus kedua, dan 93,87 pada siklus ketiga. Dapat disimpulkan bahwa penerapan model PBL berdiferensiasi dengan metode station rotation dapat meningkatkan literasi, keterampilan berpikir kritis, serta kreativitas peserta didik kelas 7E pada mata pelajaran IPA.
Information Technology Governance Analysis to Reduce Information Security Risks Using Cobit 2019: A Case Study of Manufacturing Companies
Authors: Nugroho Aditia , Ginardi Hari
Published: August 2024

PT Krakatau Steel (Persero) Tbk is a company engaged in the manufacturing industry that utilizes digital transformation to improve efficiency, optimize facilities and assist organizations in making business decisions quickly. However, there are new challenges in implementing digital transformation, namely increasing dependence on information technology (IT) and triggering high potential threats to information security. Therefore, good information technology governance is needed in managing information security. The research method is based on the Control Objectives for Information Technologies (COBIT) framework version 2019 as the best guide in managing information technology governance. The research was conducted in several stages, including data collection through observation of policy documents and interviews with employees of the BEICT (Business Enables & Information Communication Technology) Department who are responsible for managing services and maintaining the company's digital assets. Evaluation of the maturity level was carried out on 8 priority objectives consisting of EDM03, EDM05, APO12, APO13, APO14, BAI09, DSS05, and MEA04 based on design factor assessment. The results of the analysis of selected domain activities, the IT governance maturity level was at 2.56 (managed level). Indicates that the organization has managed and implemented information security activities, but some activities do not yet have written policies or procedures. With recommendations in the form of proposed improvements to the aspects of people, processes and technology, it is hoped that it can increase the level of maturity of IT governance in reducing information security risks and supporting digital transformation programs.
Community Legal Awareness in Waste Management in Cirebon City
Authors: Tristianoka Achmad , Ikbal Muhamad , Rizki Mahesa Yuda , Hidayat Dudung , Dikrurahman Diky
Published: August 2024

Waste management is still an important challenge in urban areas, including Cirebon City, Indonesia, because of its significant environmental and social impacts. This study explores community legal awareness regarding waste management practices in Cirebon, emphasizing the importance of a comprehensive approach and community participation. Through qualitative research involving interviews and participant observation with 50 stakeholders, including community leaders, environmental NGOs, sanitation workers, and residents, this research identifies the main factors influencing legal awareness and proposes strategies to increase community involvement. Findings show a gap between knowledge and action, highlighting infrastructure deficiencies and low community participation. These recommendations emphasize the need for improved policy frameworks, improved infrastructure, targeted education, and collaborative governance to encourage sustainable waste management and environmental health in Cirebon.
ANALISIS STRATEGI PEMASARAN DAN PROMOSI MELALUI MEDIA ONLINE PRODUK OLAHAN KERUPUK KULIT IKAN TENGGIRI ‘’DAMAI JAYA’’
Authors: Rahmadayana Rizka Dwi
Published: August 2024

Usaha UMKM ini merupakan usaha yang hasil penjualannya masih rendah namun sangat membantu para masyarakat dalam mengelola keuangan perekonomian. Tujuan dari penelitian ini ialah untuk mengetahui serta menganalisis strategi pemasaran dan promosi melalui media online yakni : strategi produk, harga, pemasaran, promosi. Karena perkembangan zaman inilah kemajuan IPTEK juga ikut berkembang yang menyebabkan banyak bisnis atau jual beli secara online dilakukan untuk menarik minat pembeli. Karena cara promosi dan pemasaran melalui media online adalah salah satu strategi yang baik dan banyak dilakukan para penjual ataupun pebisnis saat ini. Oleh sebab itu usaha ini mampu melahirkan generasi wirausaha atau pebisnis baru.
PENGARUH DIGITAL MARKETING, BRAND LOYALTY, DAN PRODUCT INOVATION TERHADAP KEPUTUSAN PEMBELIAN PRODUK HERBAL PENAWAR ALWAHIDA INDONESIA DI PONDOK PESANTREN MAMBA’UL IHSAN
Authors: Roshidah Ilya , Khasanah Uswatun
Published: August 2024

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PENGARUH KESELAMATAN DAN KESEHATAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN DEPARTEMEN UTILITY PT. BRAMINDRA INDOTAMA GRESIK
Authors: Titah Rizky Dwi Anggraini  , Mufarokhah Nur
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh keselamatan dan kesehatan kerja terhadap produktivitas karyawan departemen utility PT.Bramindra Indotama Gresik. metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Dengan variable penelitian keselamatan Kerja (X1) dan Kesehatan Kerja (X2) terhadap Produktivitas Kerja (Y). Untuk menganalisis kedua variable diatas dengan menyebarkan kuesioner kepada 45 orang respoden karyawan departemen utility PT. Bramindra Indotama Gresik. Hasil penelitian tersebut dianalisis dan dolah menggunakan regresi linier berganda, menunjukkan bahwa terdapat pengaruh secara parsial variable keselamatan kerja dengan nilai t hitung sebesar  4,746 dan variabel kesehatan kerja dengan nilai t hitung 2,373. dan dibuktikan dengan nilai F hitung variable sebesar 38,339 dan nilai signifikansi sebesar 0,000. Sedangkan hasil uji koefisien determinasi diperoleh besarnya Hasil uji  (Adjusted R Square) sebesar 63% yang mempunyai arti bahwa pengaruh Keselamatan dan kesehatan Kerja Terhadap Produktivitas Kerja Karyawan.
The impact of information and communications technology on the level of household use of financial products/services: Research in Vietnam
Authors:   The Faculty of Accounting and Auditing, Banking Academy of Vietnam, Trần Thị Thanh Hương
Published: August 2024

his paper uses the binary logistic regression method with the 2020 Vietnam Living Standards Survey data set of the General Statistics Office of Vietnam to evaluate the impact of information and communications technology on the level of use of financial products/services of households. Research results show that information and communications technology positively impacts the use of financial products/services. Increasing access and use of information and communications technology increases the likelihood of households having bank accounts, ATM cards, savings accounts, and participating in life insurance. This study also provides new evidence that households' access to information from the commune/ward radio system will increase the level of household use of financial products/services. From the results obtained, the research proposes recommendations for the Government, the State Bank of Vietnam, and financial institutions to enhance the positive impact of information and communications technology on the level of use of financial products/services by households.
The impact of financial reporting fraud on the market value of listed companies in Vietnam: The moderating role of the board of directors
Authors:   Long An University of Economics and Industry, Vietnam, Nguyễn Tiến Hùng
Published: August 2024

One of the most alarming issues today is the transparency of financial reporting among listed companies. Nowadays, the role of the board of directors is becoming increasingly important in regulating and overseeing corporate activities to mitigate the impact of financial reporting fraud on the market value of listed companies. The sample data includes 426 listed companies on the Vietnamese stock market from 2012 to 2022 with 4,684 observations. The methods used are OLS, FEM, REM and S-GMM. The research results indicate that the board of directors plays a regulatory role in influencing the impact of financial reporting fraud on the market value of listed companies. Specifically, duality and equity ownership increase the impact, whereas independence reduces it.
Áp dụng phương pháp lồng ghép Service Learning trong giảng dạy truyền thông
Authors: Nguyễn Phát Tài Nguyễn Phát Tài
Published: August 2024

Học tập phục vụ cộng đồng (CSL: Community Service Learning) là một phương pháp mang đến cho sinh viên cơ hội tham gia vào các dịch vụ đáp ứng nhu cầu cộng đồng, vừa phản ánh trải nghiệm học tập trên lớp và nâng cao ý thức công dân. Theo đó, sinh viên được làm việc, tiếp xúc với các cộng đồng khác nhau khi tham gia dự án. Bài viết này chia sẻ cách áp dụng Service Learning trong đào tạo sinh viên ngành Truyền thông, Quan hệ công chúng tại Trường Đại học Kinh tế - Tài chính Thành phố Hồ Chí Minh. Kết quả nghiên cứu này giúp các giảng viên xác định được năm định hướng trong Service Learning khi đảm nhận vai trò giảng viên hướng dẫn cho sinh viên.
Pengujian Moderasi Sistem Informasi Akuntansi Terhadap Pengaruh Sistem Pengendalian Internal dan Kompetensi Sumber Daya Manusia Kepada Kinerja Pemerintah Daerah
Authors: Romadhan Noory Irfanio , Sofyani Hafiez , Putra Adli Zuliansyah
Published: August 2024

Latar Belakang: Kebijakan otonomi daerah memberikan keleluasaan kepada pemerintah daerah untuk mengelola daerahnya sendiri. Namun demikian, kinerja pemerintah daerah setelah otonomi daerah menunjukkan hasil yang kurang baik.
Tujuan: Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh kompetensi sumber daya manusia dan sistem pengendalian internal terhadap kinerja pemerintah daerah dengan sistem informasi akuntansi sebagai variabel moderasi.
Metode Penelitian: Pemilihan sampel yang diteliti didasarkan pada metode purposive sampling. Sebanyak 160 dosen tetap perguruan tinggi di Yogyakarta dilibatkan sebagai responden dengan cara mengisi kuesioner secara langsung.
Hasil Penelitian: Kompetensi sumber daya manusia dan sistem pengendalian internal berpengaruh positif terhadap kinerja pemerintah daerah. Namun demikian sistem informasi akuntansi tidak dapat memoderasi hubungan antara kompetensi sumber daya manusia, sistem pengendalian internal terhadap kinerja pemerintah daerah.
Keaslian/Kebaruan Penelitian: Penelitian ini berkontribusi pada pengembangan literatur mengenai determinan kinerja pemerintah daerah menggunakan sudut pandang teori agensi dan stewardship.
Non-linear models: Pharmacokinetics and Indomethacin
Authors: Castillo-Aguilar Matías
Published: August 2024

Introduction

Let’s be honest, being a statistician or a scientist

isn’t just about crunching numbers all day

. It’s more like being a detective, a problem solver, and yeah, throwing in some math for good measure. When we get into

non-linear models

, things really start to get interesting. We’re not just drawing straight lines anymore;
A STUDY ON MATHEMATICIANS OF ANCIENT INDIA AND THEIR CONTRIBUTIONS
Authors: Sinha Nupur , Dr. Niranjan Mishra
Published: August 2024

Indian mathematics has its roots in Vedic literature. It is imperative to know about the ancient, medieval and modern time Indian mathematicians and their contribution in the field of Mathematics. Indian mathematicians made significant early contributions to the study of the concept of zero as a number, negative numbers, arithmetic, and algebra. In addition, trigonometry was further advanced in India, and, in particular, the modern definitions of sine and cosine were developed here. Ancient Indian mathematicians have contributed immensely to the field of mathematics. The invention of zero is attributed to Indians and this contribution outweighs all other made by any other nation since it is the basis of the decimal number system, without which no advancement in mathematics would have been possible. The number system used today was invented by Indians and it is still called Indo-Arabic numerals because Indians invented them and the Arab merchants took them to the western world. It is also noticed that there is a distinct and inequitable neglect off the contributions of the sub-continent. Many of the developments of Indian mathematics remain almost completely ignored, or worse or attributed to the scholars of other nationalities, often European. However a few historians (mainly European) are reluctant to acknowledge the contributions of Indian mathematicians. They believe Indians borrowed the knowledge of mathematics from Greeks. Even after all those criticisms it is a great pleasure for us to have been born in such a country where so many great mathematicians like Aryabhata, Brahmagupta, Srinivasa Ramanujan, P.C. Mahalanobis , Calyampudi Radhakrishna Rao, D.R. Kaprekar, Satyendra Bose
,Bhaskara I, Mahavira, Bhaskara II and many others born.
Pricing of AI-Generated Content
Authors: Wingerter B. , Wojtyniak M. , Veljanova M.
Published: August 2024

This article examines the transfer pricing implications for multinational enterprises in relation to AI-generated content. It provides an overview of the origins of value creation and highlights specific areas where additional value can be recognized. In addition, the article provides transfer pricing analysis of two case studies regarding pricing of value creation as a result of AI-generated content and the challenges that may arise in practice.
2B or Not 2B?
Authors: Feen R.
Published: August 2024

In this article, the author explains that suppliers must collect essential information to distinguish if a supply of goods is a B2B or B2C transaction to treat it correctly for VAT purposes. When the supplier depends on information (not) provided by the customer, it is sometimes difficult to make the distinction between a B2B or B2C supply. In fact, other information, such as the nature of the goods or volumes sold, can help in making this distinction.
Sociología de una profesión: opiniones y actitudes de las trabajadoras sociales ante la (des) profesionalización
Authors: Orgaz Alonso Christian , Blanco Campos Manuel
Published: August 2024

La profesión del trabajo social enfrenta en la actualidad una crisis que pone en juego incluso la propia profesión. Este artículo explora desde una perspectiva sociológica el estado actual del trabajo social en España a través del análisis cuantitativo de una encuesta realizada a las trabajadoras sociales. Profun- dizando en las formas en que los procesos de desprofesionalización tienen lugar y en las consecuencias de los mismos en el ejercicio del trabajo social, las condicio- nes en que se desarrolla, el debate en torno a la delimitación de las funciones propias del trabajo social y los malestares experimentados por las trabajadoras sociales. Con rmando que las formas de desprofesionalización se desarrollan a partir de modelos de atención ligados a funciones percibidas como no adecuadas a la profesión, expresándose esta desprofesionalización a través del empeoramiento de las condiciones laborales, el aumento del peso de los sectores privados y la experiencia de malestares subjetivos por parte de las trabajadoras sociales.
La eutanasia en la sociedad española bajo el prisma de la biopolítica
Authors: Ursúa Nieves Mónica
Published: August 2024

La biopolítica se encarga de administrar la vida, pero la aparición de la Ley Orgánica de Regulación de la Eutanasia española supone un punto de in exión en la libertad individual y subjetividad del proceso previo a la muerte de un enfermo terminal. El principal objetivo consiste en analizar la aceptación social de la eutanasia como una alternativa legal y la actuación de los mecanismos del biopoder sobre lo que queda de vida para poner n a un padecimiento terminal.
La metodología utilizada para el desarrollo de la investigación es cuantitativa, mediante una encuesta con un muestreo probabilístico aleatorio distribuido de ma- nera online en redes sociales después de la aprobación de la Ley Orgánica de Re- gulación de la Eutanasia. Obteniendo como resultados el respaldo de la población, independientemente de las variables sociodemográ cas, a esta ley, que afronta el sistema sanitario y que permite evolucionar en derechos cuando se mira de frente a una muerte anunciada. Así la biopolítica da el paso de poder coercitivo, desapro- bando las emociones, al poder de libertad, permitiendo aprobar la emoción del sufrimiento, únicamente, visto desde la enfermedad terminal.
El envejecimiento demográfico presiona y diversica las medidas de conciliación en las cuidadoras formales en España
Authors: Bellido Venegas Eva M.
Published: August 2024

El envejecimiento demográfico está siendo catalogado como un problema multifactorial y polifacético, caracterizado por un incremento de la dependencia, la vulnerabilidad y la demanda de cuidados sanitarios especializados. Dentro de este escenario adquiere relevancia los/as profesionales cuidadores, que suelen ser en su mayoría mujeres.
Sobre este marco encauzamos el estudio y la reflexión sobre el papel que juega las mujeres cuidadoras profesionales o formales. Siendo el objetivo principal determinar la necesidad de diversificar los ejes actuales de las medidas de conciliación de la vida laboral y familiar para las mujeres cuidadoras profesionales. Se aplica una metodología cualitativa, basada en entrevistas y un focus group, del que subyacen de ciencias en los ejes actuales a los que van dirigidas las medidas de conciliación laboral y familiar. Así como se señalan aspectos que favorecerían unas medidas de conciliación laboral y familiar, que conecten directamente con las características particulares del colectivo de cuidadoras profesionales. Las serias dificultades para conciliar está latente, pero invisible socialmente, repercutiendo el problema del colectivo en diferentes esferas del Estado de bienestar.
User-Centered Caring Design for Amblyopic Children to Achieve Life Equality and Pleasure
Authors:   Department of Product Design, Ming Chuan University, Taiwan, Wei Wan-Li , Tan Yishi ,   Department of Product Design, Ming Chuan University, Taiwan
Published: August 2024

The general public often perceives visually impaired individuals as living in complete darkness, but in reality, most people who are blind or have low vision retain some residual vision. Among those with low vision, children are frequently overlooked. They face numerous challenges in their daily lives, academic work, and social interaction, and often suffer from neglect, discrimination, and prejudice regarding their abilities and needs. This research aims to address the cognitive and learning needs of low-vision children by teaching them simple baking processes and enhancing their understanding of shapes and colors. This study focuses on designing baking utensils based on the five senses and inclusive design concepts. To achieve this, a questionnaire survey was conducted to gather children's ideas on the association between colors and shapes and the visibility of color combinations. Additionally, expert interviews were conducted to understand the cognitive and learning abilities of low-vision children and identify the requirements for baking utensils suitable for their use. This information served as a reference for the transformative design of baking utensils. The result is the development of a series of baking utensils, including ingredient containers, spatulas, mixing bowls, rolling pins, cookie molds, and shaped silicone mats. Through these innovative designs, the research aims to create a more friendly, enjoyable, and challenging baking experience for low-vision children. Most importantly, through such baking experiences, low-vision children can gain satisfaction and a sense of achievement while learning. The ultimate goal of this research is to assist low-vision children in learning and enjoying their activities, thereby promoting equality in their future lives.
Teatralidade, ritual fúnebre, e teoria da arte na Roma antiga. A teoria das imagines, em seu contexto cultural e crise cênica.
Authors: Barros Antonio Leandro Gomes de Souza
Published: August 2024

Este artigo reflete sobre as relações entre produção artística e experiência do morrer através de um estudo de caso do contexto cultural da teatralidade da vida social na Roma Antiga. Para tanto, repassamos como uma tal teatralidade se configurou socialmente entre as apresentações propriamente cênicas e os ritos fúnebres da aristocracia romana, eventos públicos marcados pelos usos das imagines (máscaras de cera dos mortos extremamente realistas). Dos eventos que cercam a figura de Júlio César até aqueles relacionados à Nero, portanto da queda da República ao fim da dinastia júlio-claudiana. Deste modo, objetivamos examinar em uma perspectiva mais ampla como, afinal, estas máscaras se estabeleceram como fundamento da teoria romana das artes visuais, conforme a encontramos exposta na obra de Plínio, o Velho.
Optimalisasi Laporan Keuangan dan Pajak Pada Lembah Patih Living Space & Eatery Purwokerto
Authors: Permatasari Santi , Setiyawan Hendra , Isfanza Nurmalita , Natalia Helfi , Nugrahaningtyas Ardila , Rafinda Ascaryan
Published: August 2024

Lembah Patih Living Space & Eatery as one of the places to eat or café located in Baturraden District, Banyumas Regency. The location of Lembah Patih is close to several tourist attractions in Baturraden. This strategic position is an opportunity for the surrounding community to develop businesses, and improve existing MSMEs. Through the optimization of financial and tax reports at Lembah Patih Living Space & Eatery Purwokerto, it is hoped that it can provide an understanding to Patih Valley stakeholders to optimize Patih Valley's business processes through financial recording procedures, and increase awareness and understanding related to calculating and reporting MSME taxes. The implementation of this community service activity is carried out through three stages, namely the planning, implementation, and evaluation stages. The main problems faced by Lembah Patih are recording financial statements that are not in accordance with accounting standards, recording Patih Valley assets that have not been implemented, and Patih Valley tax reporting that has not been implemented. Based on the problems that have been identified in partners, the community service team determines solutions or alternatives to optimize Lembah Patih's business processes by providing and explaining standard and simple financial report formats for Lembah Patih to try to implement, providing and explaining standard and simple asset recording formats, and providing ways to calculate MSME taxes and MSME tax reporting procedures. The implications of this community service implementation process are expected to be implemented by Lembah Patih gradually for the development of Lembah Patih Living Space & Eatery Purwokerto.
Effectiveness of Use of Transcutaneous Electrical Nerve Stimulation (Tens) Modality To Reduce Pain In The Lower Back: Literature Review
Authors: Wahyono Eko , Fikri Ramadhan Ghozul , Nur Alpiah Dini
Published: August 2024

Low back pain (LBP) is a common global health problem that causes disability, increases medical costs, and leads to labor loss. Eighty percent of the population has experienced low back pain at some point in their lives. Chronic low back pain is often associated with comorbidities, significant healthcare costs, and increased use of health services. This study aims to evaluate the effectiveness of Transcutaneous Electrical Nerve Stimulation (TENS) in reducing pain in LBP patients. This study uses a literature review method with strict inclusion and exclusion criteria. The study involved 142 samples, predominantly athletes over 40 years old. The TENS intervention was applied with a frequency of 5 times per week, intensity of 100 Hz, and a duration of 15 minutes for 6 weeks. Pain measurements were conducted using the Visual Analog Scale (VAS) and the Roland Morris Disability Questionnaire (RMQ). The results showed that the intervention group using TENS experienced a significant reduction in pain compared to the control group, with a p-value of <0.001. TENS has proven to be an effective non-invasive therapy method for reducing chronic low back pain. In conclusion, TENS is an effective therapy modality for reducing chronic low back pain and can be used as a non-pharmacological alternative in the management of LBP. Further research is needed to explore the application of TENS in various other clinical conditions.
Patient Satisfaction with Physiotherapi Services In Hospital
Authors: Emilia Maria , Aprillya Sekararum Dewi , Dwi Latifa Aliya , Nur Alpiah Dini
Published: August 2024

Hospitals are one of the various facilities owned by each country which are used to provide health services to the entire community, therefore every hospital is obliged to provide quality health services so that they can satisfy every patient who is undergoing treatment. To realize the stated goals of every hospital in terms of building health services in hospitals, especially in Physiotherapy services, every hospital must have services that are at a good level. Such as in terms of therapist competency, knowledge that is always upgraded by each health worker, professionalism of health workers, and good communication between health workers and patients. This research aims to analyze patient satisfaction with physiotherapy services using a literature review method based on data from Google Scholar or Google Scholar. We use the literature of 4 journals. The results and conclusions of this research obtained from 4 previous journals stated that patients were satisfied with the physiotherapy services provided at the hospital with a p-value < 0.05.
Depopulation and deep aging: the former Yugoslav and Western Balkans space between the second demographic transition and emigration
Authors: Josipovič Damir
Published: August 2024

The article introduces the tentative concept of deep aging – a label used for a situation when the overall ageing effects of the second demographic transition, due to fertility below replacement level, are topped by the excessive emigration of the fertile contingent (additional loss of active population). Deep ageing thus accelerates population decline. But the loss of fertile contingent may affect the total fertility rates and its apparent rise (TFR). Here, the tempo effect of fertility plays the decisive role. The article first assesses the demographic change in the European macroregions in the period after the fall of the Iron Curtain (1990–2020). It then analyses the changes in the area of former Yugoslavia to assess the extent of population change in the last intercensal period, 2011–2022. Building on the previous research of population loss and migration flows after the break-up of Yugoslavia, the overall population change in the region is being assessed. It is also shown that tempo distortion of fertility rates considerably affects the realistic level of fertility and that approximate completed fertility rates fell less dramatically. Since the migration data are less reliable, the analysis of intercensal change was applied to assess the migration losses across the ex-Yugoslav space. To assess the extent of deep ageing, the intercensal projection of fertile contingent was introduced. The stage of deep ageing is the most pronounced in Croatia and Serbia, especially at the younger fertile group, while the overall loss of fertile population is profound and will certainly affect the further future decrease in population. Similarly difficult demographic situation is in other post-Yugoslav countries, where only Slovenia has not yet slid into the stage of deep ageing.
Examining the link: educational expansion and non-marital fertility in Croatia
Authors: Međimurec Petra , Čipin Ivan , Mustač Dario
Published: August 2024

This paper studies the macro-level relationship between education and non-marital fertility in Croatia. Using vital statistics on first births from 1984 to 2021, we explored non-marital fertility trends by mothers’ education and assessed the influence of women’s educational expansion. We observed a significant increase in the proportion of non-marital births, from under 10% in the mid-1980s to over 30% by 2021. Decomposition analysis showed that behavioural changes, particularly among medium-educated women, significantly influenced the increase in non-marital fertility. This group increasingly opted for childbearing outside of marriage. High-educated women also contributed to the trend, with the behavioural changes more modest in comparison to those of medium-educated women, but amplified by an increase in their group size. Direct standardization showed that higher educational attainment among first-time mothers moderated the proportion of non-marital births, suggesting that the proportion of non-marital births could have been even higher had the educational composition remained constant at 1984 levels. The study confirmed a persistent negative educational gradient, where lower educational attainment was associated with a higher likelihood of non-marital childbearing. The results have important implications for policymakers, as discussed in the paper.
Implementasi Projek Penguatan Profil Pelajar Pancasila (P5) Tema Suara Demokrasi dalam Memperkuat Partisipasi Siswa melalui Pemilihan OSIS
Authors: Darmawan Wewen , Syahrin Alif Alfi
Published: August 2024

Penelitian ini bertujuan untuk mengkaji pelaksanaan Projek Penguatan Profil Pelajar Pancasila (P5) tema suara demokrasi dalam penguatan partisipasi siswa di SMA Negeri 9 Pontianak melalui pemilihan OSIS. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan daya menggunakan wawancara, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pemilihan ketua OSIS di SMA Negeri 9 Pontianak telah berhasil menerapkan prinsip demokrasi P5 suara demokrasi. Proses pemilihan yang sama dengan pemilihan umum, disertai dengan kampanye dan pemungutan suara, telah meningkatkan partisipasi aktif siswa dalam proses pengambilan keputusan di lingkungan sekolah. Selain itu, kegiatan ini juga telah memberdayakan siswa untuk menjadi agen perubahan dan pemimpin masa depan melalui pengembangan kemampuan berpikir kritis, komunikasi dan kepemimpinan. Implikasi dari penelitian ini dapat menjadi model yang efektif untuk penguatan partisipasi siswa di sekolah. Penelitian ini berkontribusi pada pengembangan praktik pembelajaran demokrasi di lingkungan sekolah, serta mempersiapkan siswa untuk menjadi warga negara yang aktif dan bertanggung jawab.
Personalmanagement als Aufgabe der Schulleitung
Authors: Naue Silke
Published: August 2024

Pädagogische Institutionen stehen in einem Spannungsfeld zwischen Transformation und Tradierung. Welche Strategien zur Verbesserung der Schulqualität gibt es nach dem PISA-Schock? Einen Ansatzpunkt zur Beantwortung dieser Frage bildet die Schulleitung. Diese Arbeit stellt eine sozialhistorische Entwicklungslinie vor, den Paradigmenwechsel von der traditionellen zur eigenverantwortlichen Schule. Dabei ermittelt sie im Bundesländervergleich Führungsprofile von Schulleitung.