bluuebunny/crossref_metadata_2025 huggingface dataset:
Challenges in Applying Saudi Arabian Tax Treaties: Digitalization, Withholding Tax, and Permanent Establishment of Non-residents
Authors: A. Altawyan Ahmed
Published: August 2023

As part of Vision 2030, the Kingdom of Saudi Arabia (KSA) has begun implementing broad economic and legal reforms to improve its tax environment and create an amicable setting for international investors. However, there are challenges to this endeavour, which are not limited to Saudi rules. Digitalization is one such challenge in income taxation at the global level. This study investigates the challenges in taxation arising from digitalization that can potentially affect base erosion and profit shifting (BEPS) mechanisms both internationally and in Saudi Arabia. One major problem in the Saudi tax judiciary is the interpretation of international tax treaties to determine the existence of a permanent establishment (PE) for the purpose of Saudi income tax for a non-resident providing remote services within Saudi territory. By examining contradictory decisions related to two typical digital services, namely online travel companies (OTCs) and international telecommunication, this study highlights the complexity involved in digitalization, withholding tax, and PE. By analysing Saudi practices against the context of international rules, this research also highlights the need to clearly define the meaning of a ‘permanent digital establishment’. Finally, it underscores the necessity of establishing a permanent higher chamber in the tax judiciary, which will make decisions on stable judicial tax principles. This will improve the Saudi legal tax environment and ensure its consistency with international practices.

Saudi tax law, foreign income, digitalization, withholding tax, permanent establishment
The Legitimacy Of The Oecd’S Work On Pillar Two: An Analysis Of The Overconfidence In A ‘Devilish Logic
Authors: Peters Cees
Published: August 2023

The objective of this contribution is to analyse the legitimacy of the OECD’s work on Pillar Two. The starting point is that the effectiveness of the new global minimum tax is clearly based on its so-called ‘devilish logic’. As such the project relies heavily on expert knowledge that is supposed to guarantee output legitimacy. At the same time, the consensus reached in the Inclusive Framework (IF) is supposed to bless the global minimum tax with a form of input legitimacy. Nevertheless, the contribution comes to the conclusion that the legitimacy of the OECD’s work on Pillar Two is falling short. The central point is that the governance process of the OECD should meet burdensome standards of ‘good’ governance including accountability (i.e., throughput legitimacy). Unfortunately, the political accountability and the technical accountability of the work on Pillar Two were clearly insufficient. The OECD, and the Centre for Tax Policy and Administration (CTPA) in particular, was not appropriately operating ‘in the shadow of politics’ and the ingenious solutions of the global minimum tax were not sufficiently scrutinized by independent technical experts. As a result of these shortcomings, the legitimacy of the work on Pillar Two eventually relied too strongly on expert knowledge (the ‘devilish logic’) and therefore on output legitimacy only. This conclusion illustrates once more the urgent need to rethink the legitimacy of international tax governance in general and the role of the OECD in particular.

Pillar Two, global minimum tax, legitimacy, expert knowledge, accountability, OECD, international tax governance, United Nations
MAPAEDES: SISTEMA DE MAPEAMENTO GEORREFERENCIADO DE FOCOS DE LARVAS E MOSQUITOS AEDES AEGYPTI L. E SUAS PATOLOGIAS
Authors: Yari Jiyan , Françozo Rafael Verão , Garcia Vanir , Oliveira Márcio Teixeira , Yari Alexandra Pires do Prado , Marks Zara Hiraoka , Da Silva Marcelo Siqueira Alexandre , Balbino Mateus Ragazzi
Published: August 2023

A incidência de doenças transmitidas pelo Aedes aegypti L. tem assolado o Brasil e muitos outros países da América Latina, Ásia, África, Estados Unidos e Europa nas últimas décadas. Especificamente a Dengue, no Brasil, é uma doença considerada como um grave problema de saúde pública, devido às altas taxas de incidência e morbimortalidade. O mosquito ainda está relacionado a outras arboviroses, um grave problema de saúde pública e de difícil controle como a febre amarela, a Chikungunya e com especial atenção aos casos de microcefalia em bebês com as mães infectadas com o vírus Zika. A falta de informação e dados digitais sobre o mosquito e suas patologias tem sido um impedimento dos órgãos de saúde pública para otimizar e planejar ações estratégicas no combate ao mosquito e, consequentemente, às patologias transmitidas por este vetor. O objetivo foi o desenvolvimento de tecnologia para automatizar todo o processo de registro e análise dos dados relacionados ao vetor e às doenças associadas. Neste contexto, os autores do projeto de pesquisa desenvolveram a ferramenta tecnológica constituída por aplicativo e sistema internet integrados, nominado de MapAedes, que permite ao Agente de Saúde realizar o  georreferenciamento exato do local visitado e a marcação dos diversos tipos de ocorrências como ocorrência de larvas, mosquitos e pessoas com as patologias devidamente confirmadas pelo sistema de saúde, cadaum sendo registrado com um marcador de cor diferente para permitir a fácil distinção visual. O MapAedes está municiado com um sistema de consultas de informações, relatórios e gráficos, permite ao gestor de saúde gerar as dados que os agentes de saúde cadastram via aplicativo mobile no banco de dados, possibilitando aos órgão de saúde desenvolverem um planejamento estratégico e organizado no controle do vetor e na prevenção de suas consequências. O sistema foi testado nos municípios de Campo Grande e Água Clara, em Mato Grosso do Sul, e teve resultados positivos quanto à sua facilidade de uso e intuitividade, obtendo a aprovação tanto dosAgentes de Saúde quanto dos gestores. O MapAedes teve como proposta o planejamento e desenvolvimento de forma a permitir portabilidade, podendo, portanto, ser utilizado como solução para quaisquer tipos de vetores e patologias.
ESTADO DO CONHECIMENTO: COORDENADOR PEDAGÓGICO NA EDUCAÇÃO INFANTIL
Authors: De Souza Ana Paula Soares , De Lima Hevyla Borges , Ferreira Ivanilton
Published: August 2023

Este trabalho apresenta o resultado do levantamento do tipo estado do conhecimento, para isso, definiu-se como descritor/palavras-chave “coordenador pedagógico na educação infantil”. E tem como objetivo realizar um levantamento do tipo estado do conhecimento acerca do coordenador pedagógico na educação infantil; e analisar as contribuições dessas publicações no que tange a coordenação pedagógica na educação infantil. A metodologia foi de cunho bibliográfico com uma abordagem qualitativa. Analisamos as obras publicadas, e a partir disso, percebemos a importância do coordenador pedagógico para o desenvolvimento de alunos da educação infantil. Além disso, foi possível analisar e refletir a importância das ações e contribuições para a primeira etapa da educação básica, a educação infantil, observando as especificidades de cada faixa etária para o desenvolvimento do ensino aprendizagem. Vale ressaltar que, apesar de existir inúmeros desafios durante a atuação deste profissional, realizar este percurso na perspectiva da gestão democrática, gera bons resultados. Considerando que o coordenador orienta professores, acompanha o desenvolvimento infantil, articula ações junto às famílias, trata da formação continuada dos professores e trabalha em conjunto com a Gestão escolar.
Growth performance and hematology characteristics in pigs treated with iron at weaning as influenced by nursery diets supplemented with copper
Authors: Estienne Mark , Clark-Deener Sherrie , Williams Kimberly
Published: August 2023

Objective: Determine the effects of dietary copper on growth in pigs given iron at weaning. Materials and methods: Weanlings (n = 144) were allocated to a 2 × 2 × 2 factorial arrangement of treatments (6 pens/treatment, 3 pigs/pen). Factors were size (large or small), 100 mg intramuscular iron doses (birth or birth and weaning), and dietary copper (14.2 or 250 ppm). Average daily gain (ADG), feed intake (ADFI), and gain to feed ratio were determined for 49 days. Blood was sampled at weaning and days 7 and 49. Results: Hemoglobin (P < .001) and hematocrit (P = .002) at weaning were less in large pigs. Pigs receiving two doses of iron had greater hemoglobin (P = .05) and hematocrit (P = .04). Hemoglobin (P = .03) and hematocrit (P = .03) were greater in pigs fed the control diet. In large pigs only, body weights at day 49 were greater (P = .05) for individuals receiving two doses of iron. The interaction between number of iron doses and diet affected many growth measures including ADG (P = .02) and ADFI (P = .04) for the overall trial. In all cases, performance was greater in copper-fed pigs receiving two doses of iron. Implications: At weaning, larger pigs had hematology characteristics consistent with a lower iron status. Iron treatment at weaning increased hemoglobin. Copper enhanced growth only if pigs received iron at weaning. In copper-fed pigs, hemoglobin was less, possibly indicating a negative effect on iron absorption.
Assessment of hemoglobin concentration in relation to sow reproductive stage and parity
Authors: Castevens Kayla , Bonin Ferriera Juliana , Gillespie Thomas , Olsen Christopher , Nielsen Jens-Peter , Almond Glen
Published: August 2023

The study objective was to determine if sows are anemic at any reproductive stage or parity. Hemoglobin concentrations were determined for 2683 sows from 11 farms. The overall trend was for hemoglobin concentrations to peak during mid-gestation and reach a nadir in early lactation when most (74.2%) sows were anemic.
Development of effective and minimally invasive surgical techniques for the preparation of intact, sterile boars
Authors: Superti Bruna , Pereira de Souza Andressa , Muller Bruna , da Silva Zigomar , Zanella Eraldo , Zinella Ricardo , Groke Marques Mariana
Published: August 2023

Objective: The objective of this study was to evaluate three surgical procedures to produce intact, sterile boars. Materials and methods: Boars (n = 39) were allocated to one of four treatment groups: no surgery (control), epididymectomy by removal of the epididymis tail (TE), vasectomy via scrotal access (VS), and vasectomy via inguinal access (VI) at 63 days of age. Selected physiological, hematological, and endocrine responses were monitored after surgeries to evaluate the different techniques’ relative safety and effectiveness. Results: Libido and testosterone concentrations were not affected by surgical treatment and were similar to those observed in the control group. The TE and VS procedures required the least and most time to complete, respectively, while VI was intermediate (P < .001). Both lactate and cortisol concentrations were elevated at the time of surgery compared with the control group, but had decreased by 2 days post surgery (P = .02). Implications: Considering the surgical time and ease, the TE procedure is suggested as the choice technique for producing intact, sterile boars. The swine industry is shifting from individual crates to the use of group pen housing of sows. Use of intact, sterile boars could be implemented to improve estrus detection in group pen housing systems.
Virulence genes of Escherichia coli vaginal isolates associated with postpartum dysgalactia syndrome in sows
Authors: Angjelovski Branko , Atanasov Branko , Kjosevski Miroslav
Published: August 2023

Objective: Identify the occurrence of certain virulence genes of Escherichia coli vaginal isolates associated with postpartum dysgalactia syndrome (PDS) in sows. Materials and methods: Two hundred and two sows from 5 Macedonian pig farms were clinically examined for PDS 12 to 24 hours after farrowing. Vaginal swabs for bacteriological testing were taken from PDS-affected (PDSA, n = 47) and PDS-unaffected (PDSU, n = 155) sows. In total, 74 isolates of E coli were tested by multiplex polymerase chain reaction for the presence of virulence genes related to specific pathogenic strains. Results: Genes associated with extra-intestinal pathogenic E coli (ExPEC) strains were the most prevalent among all tested E coli isolates. The most dominant gene among all E coli isolates was fimC. The iss gene was more prevalent in PDSA sows compared to PDSU sows (P = .02). Multivariable logistic regression showed that lower parity sows (P ≤ .001) and presence of the iss (P = .003) and astA genes (P = .03) were correlated with the occurrence of PDS. Implications: Lower parity sows vaginally infected with E coli associated with particular ExPEC strains are at higher risk of developing PDS. Positive vaginal swabs for E coli and iss gene found early after farrowing were associated with PDS in sows. Classification of E coli into specific ExPEC pathotype was not possible by virulence genotyping only.
إدارة الأزمات الاقتصادية وأثر الإعلام فيها من منظور إسلامي
Authors: HELAL Mohamed Gamal Elsaıd
Published: August 2023

:الملخص

الأزمات هي جزء لا يتجزأ من تجربة الإنسان وتلعب وسائل الإعلام دوراً حيوياً في التعامل معها. واستخدم النبي محمد الإعلام لنشر تعاليمه، مؤكداً على أهميته في الإسلام. وهذا البحث، الذي يستخدم نموذج الحالة المصرية، يدرس دور الإعلام في إدارة الأزمات الاقتصادية وتأثيره على السلوكيات الاجتماعية والاقتصادية خلال هذه الفترات. وينظر البحث في تصنيفات الإعلام، توجهاته، ومصادر تمويله، مع التركيز على تأثيرها على تصور الجمهور للأزمات الاقتصادية العالمية. ويمكن أن يكون دور الإعلام إيجابيًا أو سلبيًا في الأزمات، وأن يؤثر بشكل كبير على تطور الأمم واستقرار أو سقوط الأنظمة الحاكمة.

فمنذ بزوغ الإسلام، أوليت الكثير من الاهتمام للإعلام، مع التسليط الضوء على دوره في التعامل مع الأزمات المختلفة. وكان النبي يستخدمه لنقل تعاليمه إلى الحكام والأمم. وهذا البحث هو امتداد لدراسة سابقة حول العلاقة بين الإعلام المرئي والاقتصاد القومي. يستعرض البحث تأثير الإعلام على الأزمات الاقتصادية، السلوكيات الاجتماعية، ودوره في الأزمات التي نشهدها في العالم اليوم.
Pendampingan Pembentukan Tim Pemasaran Digital UMKM Desa Cibogo
Authors: Hartono Sony , Budiarsih Riani , Ubed Roby Syaiful
Published: August 2023

Until 2022, most of the SMEs in Cibogo Village have not used digital marketing in marketing their products. This condition causes Cibogo MSME products to only rely on market share around Cibogo Village. This is ironic considering that Cibogo Village is located near large urban-scale housing estates, namely BSD, Gading Serpong, Alam Sutera and Bintaro Jaya which have a large market share. However, the desire of MSMEs in Cibogo Village to utilize digital marketing to expand the market is constrained by time and the mastery of information technology by MSME actors, so that until now conventional marketing methods are their priority. To facilitate these obstacles, a Cibogo MSME digital marketing team was formed consisting of Cibogo Village youths. The formation of this digital marketing team begins with the recruitment stage to the training and mentoring stage which lasts for 4 months. Until August 2022, the training stage and the establishment of the Cibogo Village MSME storefront are still ongoing in one of the online marketplaces and several social media. The existence of the Digital Marketing Team is very helpful for MSMEs in Cibogo Village who do not have time to market their products online, so that MSME actors can focus on being creative and innovating in producing products. In the end, MSME players do not mess around with online marketing, but still have the opportunity to get a wider market share through the digital marketing team.
Pemahaman Masyarakat Tentang Keabsahan Tanah Secara Hukum Untuk Mencegah Penyerobotan Lahan Dikelurahan Agrowisata
Authors: Maiyori Cisilia , Hariato Wismar , Yusuf Fadly Daeng
Published: August 2023

Nilai guna dan manfaat tanah yang semakin hari semakin sulit membuat ruang bagi orang melakukan tindakan yang menyalahi hokum Didaerah Riau tanah ada alas hak yang terkenal untuk tanah bernama SKGR atau surat SKGR , didaerah jawa dikenal dengan surat girik, atau ada lagi istilah lain surat keterangan hak milik.Keseluruhanitu adalah bentuk negara melindungi tanah dan hak-hak yang melekat pada tanah, undang-undang pokok agraria diciptakan dalam rangka mewujudkan kesejahteraan masyarakat dan kepastian hukum. Kepastian hukum dalam pertanahan adalalah hal yang sulit karena tanah ada kalanya menjadi hak milik karena ditempati dalam waktu yang lama atau tanah yang berasal dari warisan atau turun temurun dan tanah yang timbul karena pengakuan sepihak sebagai pemilik tanah. Kelurahan Agrowisata merupakan kelurahan pemekaran dari kabupaten Rumbai barat , persoalan tanah ini berkembang didaerah agrowisata disamping karena daerah pemekaran juga karena cukup luas terutama hamparan tanah yang belum dikelola secara keseluruhan. Banyak terjadi kasus yang berkaitan dengan tanah yang mempunyai surat bukti kepemilikan tanah tetapi dengan mudah diambil alih atau diserobot oleh pihak ketiga. Bahkan ada rumah yang didirikan tetapi mempunyai kelebihan tanah malah diserobot oleh tetangga dan dijadikan jalan. Metode pelaksanaan pengabdian masyarakat adalah dengan metode ceramah dengan terlebih dahulu memaparkan pretest dan post test sehingga mengetahui tolak ukur pemahaman masyarakat tentang hal yang dipaparkan.Kesimpulan bahwa persoalan penyerobotan tanah memang banyak terjadi di kelurahan agropuro dan memerlukan penanganan lebih intensif, persolan ini membutuhkan perhatian pemerintah khususnya penegak hukum dan instansi yang bergerak dibidang pertanahan.

Kata Kunci: Tanah, SKGR
Peningkatan Kemampuan Digital Guru Sd It Hafizh Cendekia Banda Aceh
Authors: Handayani Meutia , Sari Devi Mulia , Eriva Cut Yunina , Fitriani Naria , Hilmi Hilmi , Arfiani Mutia
Published: August 2023

Community service carried out by the Aceh Polytechnic service team in the form of a Digital Ability Training Workshop for SD IT Hafizh Cendekia Banda Aceh. This activity was carried out on 01 to 02 March 2022. Community service which was carried out for two days had the aim of providing training and assistance in applying digital learning methods using google classroom and google form. This was carried out by the community service team at the Aceh Polytechnic so that SD IT Hafizh Banda Aceh teachers, in the midst of the Covid-19 pandemic, could still carry out learning activities efficiently, effectively and creatively by utilizing information and communication technology.
 
 
 
Abstrak
Pengabdian kepada masyarakat yang dilaksanakan oleh tim pengabdian Politeknik Aceh berupa Workshop Pelatihan Kemampuan Digital SD IT Hafizh Cendekia Banda Aceh. Kegiatan ini dilakukan pada tanggal  01 s/d 02 Maret 2022. Pengabdian kepada masyarakat yang dilaksanakan selama dua hari ini memiliki tujuan untuk melakukan pelatihan dan pendampingan dalam mengaplikasikan metode pembelajaran digital dengan menggunakan google classroom dan google form. Hal ini dilaksanakan oleh tim pengabdian kepada masyarakat Politeknik Aceh agar para Guru SD IT Hafizh Banda Aceh, ditengah Pandemi Covid-19 ini tetap dapat melakukan kegiatan pembelajaran secara efisiesi, efektif dan kreatif dengan memanfaatkan teknologi informasi dan komunikasi.
 
Kata kunci: digital, teknologi,  santri.
Pelatihan Pengemasan Tempe Menggunakan Edible Coating Untuk Memperpanjang Umur Simpan
Authors: Indah Sari Vonny , Susi Neng , Putri Vivin Jenika , Rahmah Anania
Published: August 2023

Pekanbaru City has UMKM that produce quite a lot of Tempeh every day. Tempe is loved by many people because the price is relatively affordable. One of the problems with Tempe products is the relatively short shelf life of about 1-2 days. Tempe that is not sold in the market will be withdrawn by the manufacturer and will rot during storage. One way to prevent this is to extend the shelf life of Tempe through packaging. Packaging is done in the form of Edible Coating packaging technology which is a coating technique for a product using starch and antimicrobial ingredients such as garlic extract. Edible coating on tempe is done on the packaging used to wrap Tempe. The target of this community service activity is Tempe Bamboe Daun One of UMKM in Pekanbaru City. The guidance is carried out by 1) training on making edible coatings, 2) education about packaging tempe so that it lasts longer.
Edukasi Pasar Modal Bagi Siswa Smk Global Pekanbaru
Authors: Adino Intan , Salmiah Neneng , Oemar Fahmi , Wulandari Yolanda Tri
Published: August 2023

Otoritas Jasa Keuangan states that our society’s knowledge related to stock market is only 13,97%, its percentage means low educated about stock market and the lowest among education related to all financial services. This condition can be the caused by few financial literature and our millennial society, categorized from 15-17 years old are not familiar with financial literature.SMK Global Pekanbaru is one of vocational high school in Pekanbaru that serves their students good education so the students can prepare themselves for better future. This program is about introducing students to stock market. Information derived from the interview with Vice Principle of SMK Global  that the students of SMK Global Pekanbaru has less knowledge about stock market, because this is their first time learning it. The purpose of this program is to introduce and educate the students of SMK Global Pekanbaru about stock market. The method used in this activities are presentation and simulation. The outcome of this program is to increase the knowledge of the students of SMK Global Pekanbaru and we can see the results from pre test and post test that there is enhancement in student’s knowledge about stock market from before presentation to after presentation.
Pengolahan Sekam Bakar Pada Kelompok Pecinta Lingkungan Kecamatan Bantan Kabupaten Bengkalis
Authors: Widayat Prama , Pahlawan Ryan , Maryanti Sri
Published: August 2023

Bantan District is one of the rice-producing areas in the Bengkalis archipelago, with an area of 49,500 (ha), an area planted with rice of 1,425 (ha) and a total harvest of 5,785 tons based on data from the Bengkalis district agriculture service in 2012. So that the potential for grain or morning husks produced is also very large and so far only sold in the form of ordinary husks, this should be used as roasted husks which have a higher selling value. For this reason, coaching is needed in making roasted husks so that it becomes a product that has a high selling value, because the market is also high in Bengkalis. This roasted husk can be used as a mixture of soil in polybags so that it is fertile and loose. As well as used for plantation crops in the fields.
Pelatihan Produktivitas Ibu Rumah Tangga (IRT) dalam Memanfaatkan Limbah Lidi Kelapa Sawit
Authors: Arini Arini , Zaharman Zaharman , Novianti Serly
Published: August 2023

This community service activity aims to increase the creativity and productivity of housewives (IRT) in Sialangmunggu Village, Tuah Madani District, Pekanbaru. The method of this community service activity uses the practice method. The practice is carried out by providing an explanation of how to make a homemade stick broom. The expectation from the implementation of this community service is that housewives in Sialangmunggu Village, Tuah Madani District, Pekanbaru can increase their income and family economy, as well as open up employment opportunities, through home-made broomstick products made from palm leaf stick waste. The conclusion from the results of this activity is that the appreciation and participation given by housewives (IRT) in Sialangmunggu Village, Tuah Madani District, Pekanbaru, are very enthusiastic, excited, and motivate each other. They always respond to every material provided by the service team. So that helpful behavior is created in this training. Then the housewives (IRT) were able to produce home-made broomstick products.
Pelatihan Membuat Karya Tulis Ilmiah Pada Mahasiswa
Authors: Sari Wa Ode Irma , Subekti Puji , Wardana Ditya
Published: August 2023

The purpose of implementing this service is to equip Malang city students with good knowledge in writing scientific papers and increase student motivation in carrying out quality scientific writing activities. The method of implementing Community Service activities (PKM) uses lecture and discussion methods. Community service activities (PKM) are packaged in the form of a Webinar using Google Meetings. The participants came from various Universities in Malang City. The results of this activity indicate that students' interest in writing scientific papers is quite high. However, students' initial knowledge of scientific writing and writing methods is still low. Therefore, scientific paper writing training activities are necessary and effective in helping students improve their knowledge and ability to write scientific papers.
Sosialisasi Bank Sampah Mutiara Kelurahan Tuah Karya Kecamatan Tuah Madani Kota Pekanbaru
Authors: Arini Arini , Zaharman Zaharman , Novianti Serly
Published: August 2023

This community service activity aims to provide education to the Tuah Karya Village Community, Tuah Madani Subdistrict, and Pekanbaru City about the benefits of the waste bank so that an attitude of environmental care is formed, which results in creating a clean environment and greening activities. The method of this community service activity is to provide direct socialization about waste management, assisted by the Mutiara Waste Bank manager. The hope of implementing this community service is that the Tuah Karya Village Community, Tuah Madani Subdistrict, and Pekanbaru City will have awareness of waste management with activities to reduce waste and handle waste, with assistance from bank sampah Mutiara as a driving force, so as to create an attitude of caring for the surrounding environment, create a clean environment, and increase income for the surrounding community. In this service, the team can see the high enthusiasm of the socialization of waste banks, seen in their enthusiasm, very active discussions, their considerable curiosity, and a lot of ideas or opinions.
Pelatihan Siskeudes (Sistem Keuangan Desa) Bagi Mahasiswa Universitas Terbuka Pekanbaru Program Beasiswa CSR
Authors: Armel R. Septian , Putri Adriyanti Agustina , Marlina Evi , Suci Rama Gita , Azmi Zul , Rodiah Siti , Azhari Intan Putri
Published: August 2023

The purpose of the SISKEUDES (Village Fund System) PKM training activities for students of the Pekanbaru Terbuka University CSR scholarship program is to increase students' understanding and skills in managing village fund with the SISKEUDES application. The main problem is that students' knowledge and skills about the village financial system are still low and students as part of the community must understand village fund because community participation is needed. In general, the use of SISKEUDES is to carry out village administration, including planning, budgeting, administration and entry data. The approach method offered to achieve the output target is SISKEUDES training for students of the Pekanbaru Terbuka University CSR scholarship program. The result of this PKM is the increased understanding and skills of students of the Pekanbaru Terbuka University CSR scholarship program towards SISKEUDES.
Vehicle Routing Optimization Based on Multimedia Communica-tion and Intelligent Transportation System
Authors: Huang Chengxin , Sun Xingfeng
Published: August 2023

With the maturity and popularity of network technology and multimedia technology, more and more communication tools and means have entered people’s lives. The usual communication tools are often limited to the ability to transmit sound signals. This method does not well express the information between the two parties in some special occasions, such as a noisy environment, where both parties have language or hearing impairments. The multimedia communication system is a technology that combines network communication and multimedia. It utilizes the efficiency of data transmission over the network and the diversity of information in multimedia, making communication between people faster, clearer, and more intuitive. The multimedia communication system is an important part of the application to the intelligent transportation system. Intelligent transportation system is a systematic, real-time, accurate, interactive, and extensive traffic management system established by the comprehensive use of modern high and new technology in the transportation system. With these characteristics, intelligent transportation system has increasingly become an important means to solve modern traffic problems. Based on multimedia communication and intelligent transportation system, this article optimizes the vehicle path and realizes the application of intelligent transportation.
Design of an Intelligent Agent to Measure Collaboration and Ver-bal-Communication Skills of Children with Autism Spectrum Dis-order in Collaborative Puzzle Games
Authors: Zhang Miao , Hua Chengwei
Published: August 2023

Autism Spectrum Disorder (ASD) is a neurodevelopmental disorder characterized by core deficits in social interaction and communication. Collaborative puzzle games are interactive activities that can be played to foster the collaboration and verbal-communication skills of children with ASD. In this paper, we have designed an intelligent agent that can play collaborative puzzle games with children and verbally communicate with them as if it is another human player. Furthermore, this intelligent agent is also able to automatically measure children’s task-performance and verbal-communication behaviors throughout game play. Two preliminary studies were conducted with children with ASD to evaluate the feasibility and performance of the intelligent agent. Results of Study I demonstrated the intelligent agent’s ability to play games and communicate with children within the game-playing domain. Results of Study II indicated its potential to measure the communication and collaboration skills of human users.
Understanding the Perceptions of Small-Scale Farmers Towards Hydroponics: A Thematic Analysis
Authors: Velasco Marie Stephanie E. , Lanot Hannah Joy A. , Robles Jerson M. , Sacriz Kyla Mae D. , Temporal Marianne B. , Basilio Eleonor R.
Published: August 2023

This study examines small farmers' perceptions regarding hydroponic farming systems' utilization. The objectives are to identify key themes and patterns that emerge from farmers' perceptions, understand the factors influencing acceptance or resistance to hydroponics, gain insight into this modern farming technique's potential advantages and challenges, and create informative material to enhance farmers' perceptions of hydroponics. The study aims to provide valuable information to policymakers, researchers, and agricultural industry stakeholders, contributing to a better understanding of hydroponics' feasibility and potential adoption among small-scale farmers. A series of interviews were conducted, and a thorough thematic analysis was employed to identify recurring themes and trends in the perspectives of small-scale farmers on hydroponics. Findings reveal that hydroponics is not accessible to all farmers, with only a tiny percentage familiar with this farming method and its associated benefits. This knowledge is crucial for developing strategies to integrate hydroponics into existing agricultural systems, promote sustainable practices, and support small-scale farmers to improve their living conditions and access food resources. The study's outcomes aim to fill the knowledge gap surrounding small farmers' perceptions of hydroponics, contributing to informed policies, research advancements, and industry practices. By bridging this gap, stakeholders can make informed decisions and create targeted interventions that encourage the adoption of hydroponics as a viable farming technique among small-scale farmers. This research seeks to promote sustainability, resilience and address challenges small farmers face, ensuring their welfare and food security within the agricultural sector.
Complexities of Water Pollution: A Review of Surface Water Contamination in Sri Lanka
Authors: Nuwanka M. W. R. , Gunathilaka M. D. K. L.
Published: August 2023

Water is indispensable for sustaining life, food production, economic growth, and well-being. However, the growing population and industrialization have intensified the demand for freshwater, posing significant challenges to water resources in Sri Lanka. This review paper focuses on understanding the types and causes of water pollution, with a particular emphasis on surface water pollution, as well as exploring preventive measures in the context of Sri Lanka. Given its severe consequences and the global issue of water scarcity, water pollution has gained attention from researchers, scientists, and organizations. Surface water bodies, such as lakes and rivers, face pollution primarily due to inadequate management of sewage and industrial effluents. Insufficient sanitation facilities in low-income settlements further exacerbate the problem, affecting the country. Despite existing regulations, the lack of monitoring allows improper waste disposal practices to persist. Rural areas experience groundwater contamination from agrochemicals, while urban areas suffer from pollution caused by domestic sewage. Considering the limited resources, prioritizing pollution prevention proves to be a cost-effective approach. Effective control measures are required to address marine pollution, adversely impacting fisheries and tourism. Recognizing the interconnected nature of all types of water pollution is crucial, as they contribute to ecological degradation. To safeguard water resources, several measures must be implemented. These include improving sewage treatment systems, implementing better management practices for industrial effluents, prioritizing pollution prevention strategies, and strengthening monitoring mechanisms. Prioritizing water resource preservation will safeguard ecosystems, support sustainable development, and ensure well-being.
Relación entre atención sostenida y memoria de trabajo en estudiantes de 6 a 16 años.
Authors: Padilla Yambay Karina Lizeth , Marcillo Coello Juan Carlos
Published: August 2023

Introducción: La atención sostenida y la memoria de trabajo son dos procesos cognitivos fundamentales que desempeñan un papel crucial en nuestra capacidad para procesar y retener información. La atención sostenida se refiere a la capacidad de mantener la concentración en una tarea específica durante un período prolongado, mientras que la memoria de trabajo se encarga de almacenar y manipular temporalmente la información relevante para el desempeño de una tarea determinada

Objetivo: El objetivo es analizar la relacion entre atención sostenida y memoria de trabajo en estudiantes de 6 a 16 años

Métodos: utilizamos un enfoque correlacional explicativo que nos permitió examinar las asociaciones entre la atención sostenida y la memoria de trabajo en un grupo de estudiantes. La investigación cualitativa nos permitió obtener una comprensión profunda de las experiencias subjetivas de los participantes en relación con la atención y la memoria, mientras que el enfoque cuantitativo nos proporcionará datos objetivos y medibles sobre el desempeño cognitivo.

Resultados: Los resultados obtenidos en la investigación realizada respaldan la existencia de una relacion significativa entre la atención sostenida y la memoria de trabajo proporcionando evidencia de que estas dos habilidades cognitivas se influyen mutuamente.

Conclusiones: Los niveles de atención se presentaron dentro de los rangos según pruebas de normalidad realizadas. Al momento de relacionar los resultados de cada uno de los test se pudo determinar que la atención sostenida y la memoria de trabajo también se relacionan con la atención selectiva, la velocidad de procesamiento y precisión.
Análisis de correlación entre el Engagement académico y la autoeficacia académica, por género, a nivel superior en Ecuador
Authors: Paredes-Proaño Ana M. , Herrera-Granda Israel D.
Published: August 2023

Introducción: Los estudiantes universitarios normalmente se enfrentan a problemas psicológicos, se ven afectados tanto en el Engagement académico (EA) y la autoeficacia académica (AEA), tanto hombres como mujeres.

Objetivo: Analizar la correlación entre (EA) y la (AEA), por género, a nivel superior en Ecuador, en tiempos de COVID-19.

Método: se usó un diseño descriptivo, comparativo por género, correlacional y de corte transversal. Participantes: 1026 estudiantes universitarios, hombres el 67,67 %, los estudiantes tienen de 17 a 34 años de edad ( =20,3 años; ds= 2,36), pertenecientes a dos universidades del Ecuador (83% pública).

Resultados: el nivel de la AEA es moderada, mientras que la presencia del EA es moderado-superior. En la AEA los valores de la prueba t (p > .05) no muestran diferencias significativas por género, y en el EA los resultados medios de las mujeres son superiores al de los hombres y presentan diferencias significativas (p < .05). Por otra parte, la intensidad de la covarianza entre la AEA y el EA es moderada positiva, siendo más marcada la relación entre la AEA y la Vigorización (r= ,544**); y la de menor intensidad es entre la AEA y la absorción (r= ,489**).

Conclusiones: Las variables AEA y EA se asocian en el contexto educativo. Además, no existen diferencias significativas en el nivel de AEA entre hombres y mujeres; mientras que, en el caso de la EA, no hay evidencia suficiente para afirmar que no existen diferencias significativas en los niveles de EA entre el género masculino y femenino.
Effect of Cessna 172S Aircraft Engine Vibration on the ground on Aviator Academy Pilots
Authors: Hadi Prayitno  , Dimas Endrawan Putra  , M. Khoirul Anam  , Wisnu Kuncoro  , M. Nur Cahyo Hidayat
Published: August 2023

There are various problems experienced by cadets at the Indonesian Aviator Academy (API) Banyuwangi, one of which is the effect of engine vibrations on the pilot of the cessna 172s aircraft. Vibration is a physical factor in the workplace that comes from the work equipment used. The impact of vibration on humans mainly occurs in certain parts of organs such as: chest, head, jaw, nerves and other joints. In general, exposure to mechanical vibrations in the body can cause disturbances in comfort at work, accelerate the occurrence of work fatigue and the emergence of disturbances to occupational health. The discomfort that affects the cadets at the Indonesian Aviator Academy (API) Banyuwangi affects the causes of fatigue that can cause plane crashes. This study aims to determine the effect of engine vibration on the performance of the pilot of the cessna 172s aircraft. The results of this study were based on questionnaire data obtained from cadets, 50% of 25 respondents answered that they had felt numbness in the hands when holding the steering lever of the aircraft and felt anxious when there was excessive vibration. The condition experienced can be a safety risk for pilots and cadets if the existing problem is not quickly given a solution to the solution.
De hedendaagse erosie van de term narcisme
Authors: Palmen Désiré , Janssen Janine
Published: August 2023

Erosion of the concept of narcissism – Why regarding intimate violence a substantiated diagnosis is essential

In this article we will discuss some important issues regarding the recurrent occurrence of the term narcissistic violence in the debate on psychological violence and abuse in intimate partner relationships. We will elaborate on what the specific correlation between narcissism and psychological abuse and other forms of violence in intimate partner relationships and other relationships may entail and what the limitations are of this research at the present time. Most importantly, we will outline the possible risks of lay people labeling perpetrators of intimate partner violence as ‘narcissistic’ and make a plea for accurately diagnosing these perpetrators with narcissism or any other psychopathology by qualified psychologists and psychiatrists.
Het effect van de huidskleur van de dader op de straftoemeting: een experimenteel onderzoek
Authors: van Wingerden Sigrid , van Dillen Lotte , Vanderveen Gabry
Published: August 2023

The effect of skin tone of the offender on sentencing – An experimental study

Studies showing that suspects with a migration background are punished more severely than offenders with a Dutch background receive a lot of attention from the media and politicians. Yet it remains unclear whether ethnicity causes sentencing disparity. This requires experimental research. In this study, we conduct an experiment in which one half of the participants judged a criminal casefile with a photo of a light-skinned suspect, and the other half a dark-skinned suspect. Data was collected in 2017 and 2021. The data from 2017 show no sentencing disparity, but the 2021-data do show that the dark-skinned offender is punished more severely. Recommendations for future research are made.
Re-integratie en levenslange gevangenisstraf
Authors: ten Voorde Jeroen
Published: August 2023

Re-integration and life imprisonment – A role for retribution?

This article argues that retribution should play a role in the decision by the Life imprisonment Advisory College whether or not a person sentenced to life imprisonment should be eligible for re-integration activities. However, retribution should not be explained as corrective justice, but as moral justice, following the ideas of the philosopher Jean Hampton. With retribution as moral justice, the Advisory College can take into account the interests of both victims and the person sentenced to life imprisonment.
Hepatotoxicity Oral Administration of Flavonoids Rich Extract from Phaleria Macrocarpha in Mice
Authors: Siskanita Fitriana  , Sri Andarini  , Sutrisno Sutrisno , Gita Nawangtantrini  , Maharani Maharani
Published: August 2023

Introduction : Herbal medications are increasingly being used to treat a wide range of illnesses. Phaleria macrocarpa, often known as the crown of the gods, is a plant rich in flavonoids that is frequently used in herbal therapy. The goal of this study was to see what effect a flavonoid-rich extract from phaleria macrocarpa has on the livers of mice.

Material  and Methode : This study used adult female mice aged 6-8 weeks and weighing 20-30 gr as experimental animals, which were divided into four groups: the control group was given distilled water, group 2 was given a flavonoid dose of 500 mg/kg/day, group 3 was given a flavonoid dose of 1000 mg/kg/day, and group 4 was given a flavonoid dose of 2000 mg/kg/day. The flavonoid-rich extract of Phaleria macrocarpa was administered for 28 days. On the 29th day, the mice were necropsied, followed by surgery and examination of the mice's livers.

Result : The flavonoid-rich extract of phaleria macrocarpa at a dose of 500 mg/kg body weight/day resulted in no changes in the weight or histological structure of the liver (p>0.05). Hydropic degeneration and necrosis were observed in the group administered the flavonoid-rich extract of phaleria macrocarpa at doses of 1000 and 2000 mg/kg body weight/day.

Conclusion : The administration of a flavonoid-rich extract from Phaleria macrocarpa at a level of 500 mg/kg body weight/day caused no harm in the liver of mice. The use of more than 500 mg/kg body weight/day over an extended period of time has hazardous effects and is not recommended.
Exploring Applications of ChatGPT to English Language Teaching: Opportunities, Challenges, and Recommendations
Authors:   Northeastern University, Kostka Ilka , Toncelli Rachel ,   Northeastern University
Published: August 2023

By utilizing a massive corpus of textual data, large language models can generate unique human-like outputs to questions and interact with users in a natural conversational way. ChatGPT is one such platform, and since it emerged into the public consciousness in November 2022, it has generated both excitement and concern among educators. A growing body of scholarship has considered the pedagogical use of ChatGPT and its ability to enhance teachers’ roles (e.g., Kohnke et al., 2023; Rudolph et al., 2023). Scholars have also raised concerns about ChatGPT’s impact on academic integrity and scholarly publishing (Teng, 2023). Nonetheless, AI has existed for some time (Holmes & Tuomi, 2022) and, rather than a beginning of the end of education, it may guide educators into an era of pedagogical innovation (Heaven, 2023). In this paper, we explore the role of ChatGPT in English Language Teaching (ELT). We first provide background information about ChatGPT and its functions. We then draw from literature to describe current thinking on its benefits and challenges then describe how we have experimented with ChatGPT at our own university. We conclude by discussing implications for using ChatGPT in ELT and offering recommendations for future directions in teaching and research.
Use of Benime Application in Arabic Language Learning
Authors: Hael Edar , Hafiz Luqman , Deng Changjiang
Published: August 2023

Language is a very basic thing for every human being, not only for communication but also as a forum for the prosecution of knowledge. At this time, other languages are urgently needed because of the increasing circulation of information using other languages, as well as Arabic itself. In the process of learning Arabic, there are several problems or difficulties faced at the IT Ar-Rahman Palangki Elementary School. With the development of technology at this time, therefore technology can be a solution to the difficulties brought into the teaching and learning process of Arabic at SD IT Ar-Rahman Palangki. This is due to the technology that we can use to assist in making interesting learning media, especially applications that can be accessed on Android in the form of images, sounds, and moving animations, such as the Benime application. The benime app itself is an animated video maker app for a more interesting percentage.
Differences in the Implementation of the 2013 Curriculum and the Independent Learning Curriculum at SMAN 3 Siak Hulu
Authors: Azita Azita , Ersalianda Dila , Andri Mutiara , Mukhlis Muhammad , Tandon Meradith
Published: August 2023

Curriculum is a series of plans and rules that include various elements such as objectives, content, methods, and evaluation of learning. The purpose of this study is to describe, analyze, interpret, and conclude the differences in the implementation of the 2013 curriculum and the independent curriculum at SMAN 3 Siak Hulu. The method used in this study is a quantitative method, collecting interview data. The research results obtained are 1) Differences in terms of objectives, the 2013 Curriculum integrates character education into subjects, while the Merdeka Curriculum emphasizes the growth of student character separately through character projects, 2) Strategy/method, the 2013 curriculum has not implemented differentiated learning, while The Merdeka Curriculum gives freedom to teachers to choose learning materials and use strategies that are appropriate to the conditions of their respective educational units, 3) Learning Materials, the 2013 Curriculum has material that is more dense and must be followed coherently, while the Merdeka Curriculum has material that is simpler and the teacher can choose which material will take precedence, 4) In terms of learning time allocation, both the 2013 Curriculum and the Merdeka Curriculum have a similar duration, 5) in terms of evaluation, the Merdeka Curriculum has evaluated the 2013 Curriculum, while the Merdeka Curriculum burdens the teacher in terms of preparation learning tools because it requires better differentiation than the 2013 Curriculum which has not yet done so, 6) Changes in Teacher Mindset and Perception: Implementation of the Independent Curriculum faces obstacles in the form of changes in mindset, perception, and paradigm of thinking of teachers regarding curriculum changes, and 7) The Independent Curriculum emphasizes education character, giving freedom to the teacher in choosing learning materials and strategies, as well as combining holistic assessments.