bluuebunny/crossref_metadata_2025 huggingface dataset:
Policy Forum: Judicial Line Drawing and Implications for Tax Avoidance
Authors: Ozai Ivan
Published: January 2024

The choice between a bright line and a nuanced approach is one of the cornerstones of judicial law making. Yet the nature and implications of this choice remain to be fully understood. The term "bright line" is often used ambiguously to refer to two distinct line-drawing techniques. The first construal of the term refers to the variability in determining the circumstances that qualify the facts for the application of the law (the legal rule's antecedent), where the choice ranges between a bright-line rule, characterized by simplicity and unambiguity, and a multifold rule, which involves a complex, multifactor analysis. The second construal concerns the variability in the legal consequences assigned to these circumstances (the legal rule's consequent), where the choice is between a bright-line rule, leading to binary consequences, and a multifold rule, allowing for multiple possible consequences. Considerations about fairness and efficiency in the use of bright-line rules will be distinct, depending on whether the term is used in the first sense (a bright-line antecedent) or the second (a bright-line consequent). Variability in the antecedent affects the accuracy of the circumstances under which the rule applies: a bright-line antecedent provides greater simplicity at the cost of accuracy, whereas a multifold antecedent results in a more accurate determination at the potential expense of greater complexity. Variability in the consequent affects the granularity of the consequences of the rule: a bright-line consequent will have an all-or-nothing legal result, whereas a multifold consequent will have a more nuanced legal result. This article argues that the role of bright-line rules in encouraging tax-avoidance behaviour has been significantly neglected in the literature and case law. The poor understanding of how bright lines interact with the different components of legal rules has led to an underappreciation of the advantages and pitfalls of bright-line rules. This confusion has caused courts to mistakenly conflate this legal design choice with the distinction between legal form and economic substance. The article demonstrates the consequences of misinterpreting multifold rules, as shown by the Canadian courts' approach to defining "use" in interest expense deductibility, inadvertently facilitating prevalent tax-avoidance strategies.
Policy Forum: The Thresholds Set for Automobiles—Are Tax Policies Outdated in Light of New Challenges?
Authors: Provencher Annick
Published: January 2024

The Income Tax Act has often been criticized for its complexity and arbitrary distinctions. This article offers a reflection on two of these arbitrary thresholds related to automobiles: (1) the personal-use limit of 20,004 kilometres, to reduce the standby charge benefit; and (2) the ceiling for the capital cost of an automobile for the purposes of calculating the capital cost allowance. The article traces the historical evolution of these thresholds and argues that they may no longer align with their original tax policy objectives. The 20,004-kilometre limit, introduced to address situations of minimal personal use, seems to have deviated from this objective. The capital cost limit, designed to prevent the financing of luxury cars with public funds, raises questions about its sufficiency after years without adjustments. The author suggests that environmental considerations were likely not considered when these measures were introduced. In this context, she proposes that policy makers reconsider measures related to automobiles to account for social, economic, and environmental changes, especially considering Canada's emphasis on reducing greenhouse gas emissions.
Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales
Authors: Romano Colin
Published: January 2024

In tax law, sharp lines occur where a minimal change in a taxpayer's circumstances results in significantly different legal treatment. Sharp-line tests are criticized because they encourage taxpayers to alter their optimal behaviour for purely tax reasons, thereby producing deadweight loss. The most obvious alternatives to sharp-line tests are sliding scales, which operate by imposing tax proportionately on the basis of where taxpayers fall along a continuum. Scholars, including Edward Fox and Jacob Goldin, have suggested that the adoption of sliding scales in determining tax liability as opposed to the use of sharp-line tests could reduce deadweight loss in many contexts. However, the adoption of sliding scales generally comes at the cost of greater complexity, which can lead taxpayers to make systematic errors in selecting optimal behaviours and can also introduce cognitive biases. This article argues that smoothing existing sharp-line tests may not bring about predicted efficiency gains if such predictions rely on taxpayers behaving optimally. Rather, a more accurate determination of the change in deadweight loss occasioned by a shift from sharp lines to sliding scales would also account for the effects of cognitive bias. In order to illustrate the concepts dealt with herein, this article establishes a simplified example based on tax residence to explain the concepts of deadweight loss, sharp lines, and sliding scales in the context of Fox and Goldin's suggestion that sliding scales would be more efficient than sharp lines in many circumstances.
Selected US Tax Developments: Canadian Residents Who Are US Citizens May Be Able To Credit Canadian Taxes Against the US Net Investment Income Tax
Authors: Rhein Jonathan
Published: January 2024

The US net investment income tax (NIIT, colloquially referred to as the "Obamacare tax" or "Medicare tax") is a 3.8 percent tax on worldwide investment income of US citizens and residents, and applies to interest, dividends, royalties, and other types of investment income. Although US domestic law does not permit a foreign tax credit to be applied against the NIIT, the US Court of Federal Claims recently held that the US-France tax treaty requires the United States to allow a foreign tax credit against the NIIT. While this case may be helpful for US citizens who are residents of other countries that have tax treaties with the United States that include provisions similar to the provision at issue in the case, residents of Canada who are US citizens may have a harder time making the argument that the US-Canada tax treaty requires the United States to allow a foreign tax credit against the NIIT.
The Influence of Teacher Professionalism Development of Youth Capacity Improvement in Deli Serdang
Authors: Lubis Khairuddin , Lubis Suwardi , Rujiman
Published: January 2024

Teachers have a strategic role in education. Other educational resources become less significant if not accompanied by quality teachers. Teacher plays a key role to advanced education in the withdrawal of an educational unit. Teachers are the spearhead in the effort to improve service quality and educational outcomes. The purpose of this study is to analyze the availability of Senior High School teacher to improve youth capacity. This research was conducted at three of State Senior High School in Deli Serdang regency sample of 53 teachers. Variable research is the development of teacher professionalism as an independent variable and the improvement of youth capacity as a variable bound. Data collection using questionnaires, documentation, interviews and observation. Data were analyzed descriptively and using simple linear regression analysis. Teacher professionalism has a significant effect on youth capacity in Deli Serdang Regency.
The Role of Young Men's Christian Association in Community Empowerment Through Saul Alinsky's "Human Power" Approach and Its Implications for Community Development in Medan City
Authors: Piki Darma Kristian Pardede  , Dwi Suryanto  , Rujiman
Published: January 2024

The purpose of this study was to analyze the empowerment process carried out by the Young Men's Christian Association (YMCA) through the "Human Power" approach and its implications for the development of the city of Medan. In this study carried out using qualitative descriptive and data collection techniques used in this study, namely in- depth interviews (In-depth interview) and documentation. The result obtained were changes in public awareness of economic and educational conditions. The aspect of education, the presence of YMCA in forming Community work with the alternative education program Duta Kasih Club which has encouraged children to continue to get education even with informal channels. Then YMCA as an organizer consisting of young people able to touch the issue of youth in joining and building a business unit or credit union (CU), a global alternative tourism package (GATN) and fostering youth capacity to gain skills (Citizenship Education). Empowerment is not a product but a process that is continually sought to build the quality of life of the community. The development approach asserted by Alinsky puts forward "Human Power" as the power to use human energy, the human spirit, and the ability to realize it to others.
Analysis of Youth Role in Empowering Community Competence in Sports Field (Study in KONI Asahan Regency)
Authors: Rippy Hamdani  , H.B.Tarmizi  , Rujiman
Published: January 2024

This study aims to analyze the Role of Youth in empowering community competencies in the field of sports, Synergy and Coordination between KONI, Regional Governments, and Youth in empowering and increasing community sports competency in Asahan Regency. This study uses a descriptive research method with a qualitative approach. Youth in Asahan Regency (athletes or youth organizations) played an active role in encouraging youth empowerment to be very proactive in carrying out and participating in every activity carried out by KONI Asahan Regency and the Regional Government. Youth and KONI continued to coordinated well to create policies that can encourage the creation of young people in Asahan Regency who have competitive sports skills. But there are still missing links, especially in the aspect of communication between the local government and Youth Organizations in the process of drafting a youth empowerment program in Asahan Regency. The direction of the policy strategy was fostering accomplished athletes turned out to be quite successful, this was evidenced by the achievements of athletes in several domestic, regional and international championships. The policy objectives of the Asahan Regency and KONI in youth empowerment have been able to answer the increase in youth participation in various activities related to sports activities in Asahan Regency.
The Role of The “Front Mahasiswa Nasional” Through The People Serve Program in Providing Alternative Education to The Community of Medan City
Authors: Sholihin Anwar Muda Ritonga  , Sirojuzilam  , Badaruddin
Published: January 2024

ThisstudyaimstoanalyzetheroleoftheFrontMahasiswaNasional branchof Medan in providing alternative education through the Serve of the People program and to analyze the obstacles faced by the FMN in providing alternative education through the Serve the People program. data analyzed uses theories and concepts related to the data collected including the conception of education and the concept of youth. The data presented in this study are the results of various databases that are primary and secondary. The data is obtained through direct interviews, to literature studies conducted on books, journals, newspapers, internet sites, organizational documents and various other related literature. Front Mahasiswa Nasional Branch of Medan plays a role as social control by raising awareness of their responsibilities, rights and obligations as citizens. However, conflicts that occur at the leadership level also become one of the major obstacles that affect the decline in the work of the organization.
The Role of Youth in The Development of Malay Culture-Based Tourism Destinations in Langkat Regency, North Sumatra Province
Authors: Prana Hendi
Published: January 2024

The purpose of this study is to find out how the Azizi Mosque as a Malay-based tourist destination and to determine the extent of the role of youth DPD KNPI Langkat in the development of tourism destination based malay culture in Langkat of North Sumatera Province. The results of this study are based on observational data that researchers do is that the Azizi Mosque is a building that contains historical and cultural values of Malay in Langkat district, where, in addition to the architectural splendor of the Azizi mosque building with its wide area that fascinates tourists, the Azizi mosque building ornaments also is a symbol or shows the characteristics of Malay culture in Langkat district. There is also a complex surrounding the tombs of the kings or sultans who once ruled the sultanate period langkat. Even according to historical records collected by researchers, the Azizi Mosque was once functioned as the Langkat Sultanate Palace. Until now, Azizi is a building that has witnessed the glory of the Langkat sultanate in the past.
The Influence of Self Mastery Agenda, Change Diagnosis Agenda, Innovation Agenda and Effective Team Agenda on Adaptive Leadership Relating to Regional Development (Case Study on Echelon III Officials in North Sumatra Province)
Authors: Syahrizal
Published: January 2024

Regional development is one of the efforts in order to utilize the potential of the existing area to obtain better conditions and life arrangements for the benefit of the community. For this reason, in the effort to develop regional areas, the government hopes that through the implementation of training and education, change leaders will be able to make changes and adapt to changes that occur in their environment. These changes were made in order to maintain the organization with a high level of performance. There are several agendas that become factors in influencing the formation of adaptive leadership in the implementation of education and training teams, namely the self mastery agenda, the diagnostic reading agenda, the innovation agenda and the effective team agenda. The purpose of this research is to determine the effect of the self mastery agenda, diagnostic reading agenda, innovation agenda, and effective team agenda on adaptive leadership and its relation to regional development. The method of analysis used in this research is multiple linear regression using descriptive methods through a quantitative approach. The number of respondents is 160 people. The results showed that: the self mastery agenda had a positive and significant effect on adaptive leadership, the diagnostic reading agenda had a positive and significant effect on adaptive leadership, the innovation agenda had a positive and significant effect on adaptive leadership, the effective team agenda had a positive and significant effect on adaptive leadership and there were a fairly close relationship between adaptive leadership to regional development.
The Roles of Youth in Preserving Local Cultures to Develop Tourism in Sabang City
Authors: Lubis Faris Yusuf
Published: January 2024

This study aimed to analyze youth roles in protecting, developing, and utilizing local cultures to develop tourism in Sabang. This type of research was descriptive research with a qualitative approach; that is, the research is carried out in natural conditions (natural settings). The results showed that youth's role in protecting local Culture to develop tourism in the city of Sabang could be seen with youth's enthusiasm in publishing, inheriting, and animating local Culture in attractions, access, amenities, ancillary, safeness, and comfort. The role of youth in developing local Culture to develop tourism in Sabang City could be seen with youth's enthusiasm in disseminating, assessing, and enriching local cultural diversity in attractions, access, amenities, ancillary, safeness, and comfort. The role of youth in utilizing to develop tourism in the city of Sabang could be seen with the enthusiasm of youth in increasing cultural resilience, improving youth welfare, and innovating local cultural attractions, access, amenities, ancillary, safeness, and comfort. Thus, the role of youth in preserving local Culture is needed in developing tourism in the city of Sabang.
Analysis of Organic and Conventional Lowland Rice (Oryza Sativa L) Cultivation Systems in Supporting Environmentally Friendly Agriculture in Beringin District, Deli Serdang Regency
Authors: Zulfansyah Ichfan
Published: January 2024

The application of organic agriculture in lowland rice farming is one of the interesting topics in an effort to reduce environmental pollution caused by the use of chemical fertilizers and pesticides. This study aimed to determine the level of production and analyze the environmental impact of the soil from the application of organic and conventional agriculture in the Banyan District, Deli Serdang Regency. The results showed that 1) There was a significant difference between the production of harvested dry grain (GKP) of organic paddy and the production of harvested dry grain (GKP) of conventional lowland rice. 2) The level of soil fertility in organic and conventional lowland rice farming has low criteria
Relationship of Education of Papua Youth Original Students on Nationalism in Medan City
Authors: Weya Ince
Published: January 2024

This research was conducted on young people from Papua who studied in Medan at 3 state universities, namely: University of North Sumatra, Medan State University, and Medan State Polytechnic. a total population of 147 and taken as a sample of 35% (50) of the total population taken at random (simple random sampling) research members in this population are considered homogeneous. This research was conducted in December 2019 - February 2020. The results showed the value of Product Moment correlation between the education of young Papuan students and nationalism in the city of Medan. Product Moment correlation value is 0.509 greater than 0.5 which indicates the education of young Papuan students and nationalism is very closely correlated. Given the Sig (2-tailed) value is 0,000 <significance level of 0.05, it is concluded that the education of young Papuan students and nationalism has a significant correlation. In other words, the better a person's education is, the higher the person's nationalism level.
THE EFFECT OF THE ROLE OF YOUTH ON THE DEVELOPMENT OF PANTAI ALAM DATUK TOURISM BATU BARA DISTRICT
Authors: JEDS  , Anugrah Ridho
Published: January 2024

The tourism plays a very important role in promoting economic growth, contributing to creating jobs and reducing poverty. The tourism industry is also one of the fastest growing sectors, contributing 9.1% of GDP. UU no. 40 of 2009 Article 6 concerning Youth, plays an active role in all aspects of national development, mobilizes moral strength, social mastery and advances change. Therefore, it is important for youth in tourism development, especially the extent of the role of youth in tourism development, in this case at Pantai Alam Datuk, Batu Bara Regency. The purpose of this study was to analyze the effect of the role of youth as an agent of change, agent of development and agent of modernization partially and simultaneously influencing the tourism development of Pantai Alam Datuk, Batu Bara Regency. This research took place at Pantai Alam Datuk, Sei Suka District, Batu Bara Regency with 81 youths aged 18 to 30 years as a sample. The method used is a quantitative descriptive approach with purposive sampling technique. The data analysis used is multiple linear regression along with data collection techniques using a closed questionnaire which is measured by a Likert scale, interviews and documentation studies. The results of the research show that the role of youth as an agent of change and agent of development partially affects the development of Pantai Alam Datuk tourism, while the role of youth as an agent of modernization partially has no effect on the development of Pantai Alam Datuk tourism in Kwala Indah Village, Sei Suka District. Batu Bara Regency.
THE EFFECT OF PARTICIPATORY RURAL APPRAISAL (PRA) IN BCCPGLE ACTIVITIES ON THE COMMUNITY WELFARE IN BATU ITAM VILLAGE, ACEH SELATAN REGENCY, NANGGROE ACEH DARUSSALAM PROVINCE
Authors: Pratama Rio
Published: January 2024

The participatory rural appraisal method is carried out as an effort to develop areas and improve human resources and community welfare. The purpose of this study was to determine the effect of village transect, seasonal calendar, division of labour between men and women, livelihood, and institutional relation partially and simultaneously on the community welfare. The study was conducted in Batu Itam Village on the effect of participatory rural appraisal on the community welfare. The analytical methods employed descriptive analysis and multiple regression analysis. The results showed that the village transect, seasonal calendar, labor division between men and women, and livelihood had a positive and significant effect on the community welfare. Institutional relation had no significant effect on the community welfare. Village transect, seasonal calendar, labor division between men and women, livelihood, and institutional relation simultaneously had a significant effect on the community welfare in Batu Itam Village, South Aceh Regency.
Analysis Of Bioenergy From Corncob Waste To Increase People's Economic Condition In Tantom Angkola Subdristrict Tapanuli Selatan Regency
Authors: JEDS  , Honora Poppy
Published: January 2024

The increase production of corn (Zea Mays L.) causes the amount of corncob waste to be abundant in Tantom Angkola Subdistrict. The requires an analysis of the potential utilization of corncob waste as a bioenergy raw material This study aims to analyze the use of bioenergy from corncobs waste to improve the economy of the community in Tantom Angkola Subdistrict, Tapanuli Selatan Regency. This research was conducted from April to June 2021. This research is a quantitative study. Based on the results of the study, the average corn production was 9.192.22 tons/year with the potential for corn cobs waste reaching 130.95 tons/year. Utilization of corncobs waste by using technology can produce briquette, gas and bioethanol. Prospects of developing a bioenergy technology that is feasible to run as a business are briquettes and bioethanol.
Effect Of Modernization On Cooperative Performance In Medan City
Authors: Siregar Nelda Fitry
Published: January 2024

This research aims to analyze the influence of modernization (with criteria: institutional pillar, business pillar and financial pillar) simultaneously on cooperative performance in Medan City. This study sample was 62 cooperative managers built by the Medan City Government who were active and NIK certified. This research was quantitative. The results of multiple linear regression analysis obtained a simultaneous coefficient of determination (R²) of 0.615 where the value describes 61.5% of cooperative performance can be explained by institutional pillar variables (X1), business pillars (X2) and financial pillars (X3) while the remaining 38.9% is explained by other factors or variables outside the model. The result of simultaneous F test counted at 29,941 with a significantly smaller than 0.05 so that there was a positive influence between institutional pillar variables, business pillars and financial pillars on cooperative performance in Medan City.
Analysis of Compliance with Capture Fisheries Licensing in Belawan Waters at the One-stop Integrated Licensing Service and Investment Office of Sumatera Utara Province
Authors: Andayani Cut Deby
Published: January 2024

The objectives of this study are to analyze the effect of transparency, service quality, public understanding, socialization, knowledge of information technology, sanctions, and incentives on license compliance at the One-Stop Integrated Investment and Licensing Service of Sumatera Utara Province. This research uses quantitative methods. The purpose of this study is to examine the relationship between Exogenous Variables (X), namely transparency in licensing (X1), service quality (X2), public understanding (X3), Socialization (X4), knowledge of information technology (X5), and Sanctions and Incentives (X6) against the endogenous variable (Y) which is License compliance. This study shows that service quality and public understanding affect license compliance at the One-Stop Integrated Investment and Licensing Service of Sumatera Utara Province. However, licensing transparency, socialization, knowledge of information technology, applying sanctions and incentives do not affect license compliance at the One-stop Integrated Licensing Service and Investment of Sumatera Utara Province.
Licensing for Hazardous and Toxic Waste Management: A Study on Environmental Administrative Law (Case Study: Court Judgment Number 1872/PID.B/:H/2015 /PN.LBP)
Authors: Situmeang Nelly Marisi
Published: January 2024

The implementation of the new regulations, Law of the Republic Republic of Indonesia No. 32 of 2009, Law of the Republic of Indonesia No. 11 of 2020, and the Government Regulation of the Republic of Indonesia No. 22 of 2021 has an impact on the regulations and regulatory mechanisms for licensing the Management of Toxic Hazardous Waste, particularly the Collection of hazardous waste. The One-Stop Integrated Investment and Licensing Service of Sumatera Utara Province are responsible for issuing this licensing. Following the issuance of the license, the relevant agencies need to monitor it to avoid violation as in Court Decision Number 1872/PID.B/:H/2015/PN.LBP. The research uses normative juridical, which refers to applicable laws and regulations covering legal principles, legal history, and legal comparisons.  This study uses interviews with related parties and secondary data from analyzing decision-making and literature reviews to collect data.  The study shows that the simplification of laws and licensing processes with Law No. 11 of 2020 alters numerous provisions in Law No. 32 of 2009. The alteration requires the investors to submit a license via the Online Single Submission Risk-Based Approach (OSS-RBA). Second, criminal law enforcement should be considered the final action in the event of a violation of the management of toxic, hazardous materials waste. Third, supervision for the company's toxic, hazardous materials waste collection should be both direct and indirect to reduce the number of violations in managing toxic, hazardous materials waste.
THE ROLE OF YOUTHS TO PROMOTE GLOBAL CITY IN MEDAN PETISAH SUBDISTRICT
Authors: Sari Mi'raj Purnama
Published: January 2024

The objective of the research was to analyze the role of youths to promote global city in Medan Petisah Subdistrict and to understand the obstacles encountered in the promoting activities carried out by the youths in Medan Petisah.

                The research employed descriptive aualitative method and used primary data obtained through questionnnaires and interviews with informants consisting of society, heads of household, university students and relevant stakeholders. The analysis techniques consisted of three activities that are carried out simultaneously; namely data reduction, data presentation and conclusion drawing or verification. The results of the research demonstrated that the active role of youths as moral strength has been well carried out, but its role as social strength in the research was not significantly carried out yet, and its role as the agent of change, resulted from field observation, was indicated to have been carried out yet still needs improvement.

                The obstacles encountered by the youths were: youth-specialized portal that has previously prepared was not optimally used yet, as the result, the youths who wanted to participate still had to manually register themselves and the government was considered to have not been aware of youths’ potentials. In addition, the facilities and infrastructures to support promoting activities were not adequate, and there were not special budget and community specialized for youths to perform promoting activities yet.
A Youth Participation In Manajement Of Deli Watershed (Daerah Aliran Sungai / Das Deli) In Medan
Authors: Hutasuhut Ikhwan Kurnia
Published: January 2024

The current condition of the Deli Watershed (Daerah Aliran Sungai/DAS Deli) is in an appalling condition. This is indicated by several indicators experienced by the Deli Watershed, such as the decreasing amount of forests, polluted river water, slums along the river banks, silting of rivers, garbage dumped into rivers, so that all such conditions result in frequent floods in the City Field. This has become the author's interest to conduct a study entitled "Youth Participation in Management of Deli Watersheds (Daerah Aliran Sungai/DAS Deli) in Medan". This research use desciptive qualitative approach. The results showed that youth participation was still lacking in the planning/process of preparing and evaluating watershed management. While in terms of implementation, utilization and monitoring of youth, it is enough to participate. As for the obstacles faced by youth in their participation such as lack of human resources, lack of tools and technology, low government response, and lack of public awareness. This study also formulated strategies for increasing youth participation through the SWOT (Streingths, Weaknesses, Opportunities, Threats) analysis approach and calculation of internal factor evaluation (IFE) and evaluation of external factors (EEF) with. Based on the calculation results, the SO strategy gets the highest score with a total score of 3.56.
Analysis and evaluation of sediment pollutants of Euphrates River at Al-Nasiriyah city, south of Iraq
Authors: Albaaj Aliaa Shakir abd alameer
Published: January 2024

In this work, total phosphorus (TP), total nitrogen (TN) and organic matter (OM) were detected in the sediment of Euphrates River in different period’s time. Then we did the analysis and the characterization of these pollutants for this river. In addition, . The findings of this study showed that the sediment levels of total phosphorus in Euphrates river were 2.05 ~ 6.50 mg/g, 1.65 ~ 3.17 mg/g and 0.71 ~ 0.93 mg/g   the sediment levels of total nitrogen were 5.06 ~ 8.98 mg/g, 6.07 ~ 8.56 mg/g and 5.02 ~ 7.99 mg/g. Also, organic matter levels in sediment were 40.54 ~ 70.1 mg/g, 58.70 ~ 85.63 mg/g and 11.32 ~ 30.17 mg/g in Clearly, from that analysis and comparison of pollutants level, the sediment of Euphrates River is the main source of contamination. This may be able to result from increasing the human activities and the increment of industrial actions in this region.
Ser estudiante a distancia: experiencias dentro del Sistema Universidad Abierta y Educación a Distancia (SUAyED) Oaxaca
Authors: Rios Peña Julio Ubiidxa
Published: January 2024

La investigación referida se realizó con base en un planteamiento metodológico de corte cualitativo desde el cual se realizaron entrevistas a alumnos que cursan sus estudios de Licenciatura en Pedagogía dentro del Sistema Universidad Abierta y Educación a Distancia (SUAyED), de la Universidad Nacional Autónoma de México (UNAM), con sede en Oaxaca. El objetivo del estudio fue realizar una aproximación a las implicaciones que tiene para los alumnos el desarrollar su formación universitaria a través de una modalidad formativa completamente a distancia. De manera particular, los resultados obtenidos refieren que, por sus características, dicho sistema le ha ofrecido a los sujetos entrevistados la oportunidad de combinar sus responsabilidades familiares y laborales con su formación profesional. Paradójicamente, las mismas condiciones académicas que los condujeron a solicitar su ingreso al SUAyED, han propiciado la aparición de situaciones que dificultan la adaptación de algunos estudiantes a una modalidad de estudios a la que consideran igual de demandante que el tradicional sistema presencial escolarizado. Sin embargo, esta premisa no es compartida por todos los participantes de la investigación, viéndose afectado su posicionamiento en función de las expectativas que tienen sobre la educación a distancia.
Aplicación de las applets en la enseñanza de la física para estudiantes del nivel medio superior
Authors: Guadarrama Herrera Alberto , Becerril Morales Fernando , Chávez Marín Sandra
Published: January 2024

El incluir de manera constante el uso de las tecnologías de la información y de la comunicación en el proceso de enseñanza – aprendizaje (e-a), es un reto que el plantel Dr. Pablo González Casanova ha tomado desde que formó parte del nivel 1, del Sistema Nacional del Bachillerato (SNB). Los docentes de nuestro plantel, sabedores de la importancia de la tecnología en el aula, han ido incorporando en su práctica educativa, el uso de herramientas electrónicas como el dispositivo móvil, tabletas e internet dentro del aula, con la finalidad de tener un mayor índice de aprovechamiento en las asignaturas, especialmente en la asignatura de Física Básica. De manera conjunta, se trabaja hacia una migración a la cultura digital en el proceso de enseñanza –aprendizaje; en donde tanto autoridades como docentes y por supuesto alumnos, trabajan en la generación de un clima que permita el autoconocimiento, utilizando las herramientas tecnológicas mencionadas. Actualmente, el uso de simuladores o applets proporciona un andamiaje para aterrizar lo teórico con lo práctico, generando en el alumno un aprendizaje altamente significativo. El docente debe prepararse constantemente ante los constantes cambios y avances tecnológicos, construyendo procesos de innovación desde su espacio académico y contribuyendo a la formación de las nuevas generaciones. Lo anterior constituye la propuesta principal de este trabajo de investigación.
Transición y Resiliencia. Intervención psicosocial para reducir al rezago escolar en la escuela primaria
Authors: De la Vega Estrada Jorge Fabián , Salinas Moreno Iris
Published: January 2024

En la Escuela Alicia Alamillo, de Ciudad Juárez, la mayoría de los casos de bajo aprovechamiento escolar se relacionan con procesos de transición mal elaborados, y con el efecto de problemáticas familiares vividas por los alumnos. Por ello, se realizó el presente proyecto de intervención, compuesto por una serie de dinámicas para la resignificación de las situaciones de duelo, el fomento de la resiliencia, la integración social y la empatía entre compañeros, y entre maestros y alumnos. El presente artículo describe las actividades realizadas y muestra los resultados obtenidos.
Un acercamiento metodológico para abordar la vulnerabilidad social en las escuelas
Authors: Hernández Collazo Ramón Leonardo , Torres-Hernández Sara , Guardado Rodríguez Luis Alberto
Published: January 2024

Se presenta un reporte metodológico de una investigación relacionada con el estudio de la vulnerabilidad social y su influencia en el contexto y en la práctica educativa de las escuelas de educación básica. El reporte se ubica como innovación metodológica, debido a que se emplean herramientas poco usuales en el campo de la investigación educativa, tal es el caso del análisis socio espacial para delimitar y caracterizar espacios geográficos, los recorridos exploratorios para contextualizar la comunidad de estudio y las técnicas de la etnografía visual (fotoelicitación) para detonar la interacción y el dialogo a partir de una imagen. En el estudio, también se emplea un abordaje multimétodo, ya que el acercamiento a la realidad social, se realiza mediante diferentes miradas de los investigadores, donde confluyen enfoques como la teoría fundamentada, el estudio de casos y la fenomenografía. La experiencia obtenida demostró la riqueza y complementariedad que puede existir al introducir instrumental y técnicas procedentes de otras áreas del conocimiento en el estudio de las prácticas escolares y en su interacción con el contexto.
Portafolio digital de evidencias como propuesta de mejora docente
Authors: Gómez Heredia Blas Alberto , Álvarez Rodríguez Ángela Jazmín
Published: January 2024

El uso del portafolio digital en el ámbito docente como herramienta metodológica para la evaluación facilita la enseñanza y aprendizaje en la formación docente, pues es un recurso que se basa en el análisis, reflexión y evaluación de evidencias que reflejan el desarrollo eficaz de competencias profesionales, utilizado en este caso en particular para obtener el título de Licenciatura en Educación Primaria bajo la modalidad portafolio de evidencias propuesta por la Dirección General de Educación Superior para Profesionales de la Educación siendo el primero en su tipo en las Escuelas Normales del estado de Chihuahua. El documento describe el uso del portafolio digital en diferentes momentos, desde la metodología utilizada que propone la definición de las competencias que se desarrollaron, la selección de las evidencias por periodos determinados y su valoración a partir de argumentos teóricos y empíricos. Arrojando resultados satisfactorios pues la docente en formación reflejó un avance significativo en las competencias profesionales en las que se hizo énfasis, una referente al uso de las TIC en la educación y otra sobre la planeación educativa, de igual forma los hallazgos demostraron su dominio teórico – metodológico de la propuesta de mejora y aún más relevante generó un sentido de autocrítica y autorreflexión de su desempeño profesional y docente.
Las actitudes e intereses ante las Tecnologías de la Información y Comunicación en el nivel medio superior
Authors: Valenzuela Maldonado Carlos Alfonso , Vargas Quiñonez Yahaira Sofía , López Morales Juan Antonio
Published: January 2024

Las actitudes y necesidades de formación en Tecnologías de la Información y Comunicación (TIC) representan un análisis de la realidad que subyace al nivel medio superior por lo que su estudio y análisis representa un objeto que se determina a partir de la experiencia vivida y las perspectivas que los alumnos tienen a futuro en cuanto al uso de las herramientas tecnologías en el desarrollo de las actividades de enseñanza y aprendizaje que se implementan en las instituciones educativas. Los aportes teóricos de Pou (2004), Hollander (2000) en cuanto a la configuración de las actitudes humanas, así como los de Cabero (2007) y Belloch (2012) sobre TIC y la sociedad de la información, representan un marco teórico ideal que nos permite el análisis del fenómeno tecnológico que se presenta en los procesos pedagógicos cotidianos en el nivel medio superior. La metodología que se siguió, corresponde a un tipo de estudio descriptivo y a un diseño de investigación no experimental de tipo transversal, ya que no se pretende manipular variables y solo se requiere de una consulta o toma de datos para llevar a cabo la recogida de la información. Se aplicó el instrumento a una muestra de 410 alumnos de la población de estudio lo que permitió identificar las percepciones, el uso e interés de formación en TIC. Cabe mencionar que mencionado instrumento es una adecuación del que propone la Universidad Tecnológica de Pereira por Tobón, Falcón, Arbelaez y Bedoya (2008).
Evaluación de las competencias docentes en ambientes virtuales de aprendizaje
Authors: Castillo Cuevas Minerva I. , Marín Uribe Rigoberto
Published: January 2024

Este artículo presenta una investigación realizada al interior de las aulas virtuales, cuya finalidad fue evaluar las competencias que implementa el tutor al desarrollar su curso en línea, forma parte de una investigación mayor de la cual se derivan los instrumentos de evaluación de las competencias docentes, se evaluaron 7 universidades virtuales  con la misma rúbrica considerando como factor de inclusión la interacción activa del docente con el alumno, se utilizaron 2 plataformas Blackboard y Moodle. La presente es una investigación exploratoria, descriptiva, cualitativa basada en la comunicación entre profesor y alumnos en los diferentes espacios del curso. Los resultados permitieron validar y evaluar las competencias empleadas por el docente virtual. Se constituye un medio de verificación de las competencias necesarias para el docente en línea.
Creencias del profesorado acerca de los alumnos de los colegios de bachilleres de la ciudad de Chihuahua, en el uso de las TIC
Authors: Hinojos Guzmán Blanca Angélica
Published: January 2024

Este documento se desprende de una investigación institucional efectuada por un equipo de profesores y estudiantes del Centro de Investigación y Docencia que tuvo como objetivo rescatar las “Creencias, Expectativas y Valores de los docentes de las escuelas públicas de Educación Media Superior de la ciudad de Chihuahua, respecto de las TIC”. Para analizar la información que se presenta, se requirió el apoyo de la hermenéutica toda vez que el diseño de la investigación lo demandó. El trabajo de recolección de la información se llevó a cabo utilizando una guía de entrevistas con docentes de los Colegios de Bachilleres de la Ciudad de Chihuahua (COBACH), con la cual se rescataron las creencias que los docentes de estas instituciones tienen respecto de las capacidades de los alumnos en el uso de las Tecnologías de la Información y Comunicación (TIC), con los objetivos de identificarlas, clasificarlas y analizarlas. Se observó entre varias cuestiones, que en algunos casos los docentes creen que los alumnos tienen una preparación mayor que ellos. Así mismo, se pudieron identificar creencias relacionadas con la posibilidad de los docentes de aprender directamente de los alumnos al solicitarles apoyo para resolver problemáticas en el desarrollo de los contenidos de las asignaturas. Estos aspectos generan la creencia en los docentes de que existe cierta facilidad de los estudiantes para aprender las TIC, debido a que pertenecen a una generación que creció los primeros años de su vida en un contexto de uso tecnológico.
Tendencias en habilidades informativas manifestadas por estudiantes de bachillerato
Authors: Barbosa Marabel Angélica , López Oseguera Elizabeth , Neri Montes Lara
Published: January 2024

La intención del presente trabajo, es compartir los resultados de una investigación realizada en la Universidad de Guadalajara, para identificar tendencias de los estudiantes de bachillerato en la búsqueda, selección, recuperación, uso y transmisión de la información,  tomando como muestra 462 alumnos, de un total de 698 estudiantes próximos a egresar durante el calendario 2015/B, cifra correspondiente al 66.18% y cuya distribución es la siguiente: 248 estudiantes de la preparatoria de Jalisco,  de un total de 356, equivalente a un 69.66%  y 214 de la Preparatoria No. 11, de un total de 342, equivalente a 62.57%. Asimismo, se expone la metodología y el instrumento de evaluación utilizado, estableciendo como principales puntos de interés, evidenciar el uso de internet como principal fuente de información entre el alumnado, así como las preferencias de buscadores utilizados, predominio de los sitios web que consultan, percepción sobre la confiabilidad de las páginas que seleccionan, criterios utilizados para evaluar la información, estrategias de búsqueda de información en la web, plagio académico, hábitos para transmitir la información, entre otros ítems. Destacando que los resultados obtenidos se han considerado como áreas de oportunidad, que servirán para reorientar las estrategias de enseñanza aprendizaje, para incrementar el desarrollo de habilidades para gestionar y manejar la información de nuestros bachilleres en aras de alcanzar un perfil de egreso ideal.
Nie tylko gitara
Authors: Pilecka Hanna , Kuliczenko Michał
Published: January 2024

Znacie? To posłuchajcie czegoś nowego. O piosenkach innych niż karaimskie, o wykształceniu nie tylko muzycznym, o bliskich mu ludziach i nieludziach opowie nam Misza Kuliczenko.
Języki mniejszościowe na scenie
Authors: Pilecka Hanna
Published: January 2024

Wiosną zadzwoniła do mnie Mariola Abkowicz z propozycją uczestnictwa w międzynarodowej konferencji w łużycko-niemieckim Budziszynie/Bautzen. Zaproszenie otrzymała od swojego przełożonego, profesora Tomasza Wicherkiewicza, kierownika Zakładu Polityki Językowej i Badań nad Mniejszościami Instytutu Orientalistyki UAM. Specjalnością naukową i pasją profesora Wicherkiewicza są języki mniejszościowe – i te zupełnie małe, i te odrobinę większe, zagrożone wyginięciem. Organizatorzy konferencji „Brzmienie języków mniejszościowych w teatrze” poprosili go o wygłoszenie wykładu poświęconego językom zagrożonym w Polsce i ich reprezentacji scenicznej oraz o wskazanie zamieszkałych w Polsce przedstawicieli społeczności mniejszościowych, którzy mają doświadczenie teatralne i mogą swobodnie wypowiadać się i pisać w języku obrad, czyli angielskim.
"Mój Krym"
Authors: Wasylczuk Nadia , Pawelec Mariusz
Published: January 2024

Kijów – Halicz, Halicz – Kijów. Tę drogę przebył zespół Centrum Nadawczego Mniejszości Narodowych „Suspilne mowlennia”, aby w ramach jednego z projektów opowiedzieć o halickich Karaimach i o obecnym stanie ich społeczności.
A my robimy swoje…
Authors: Wasylczuk Nadia , Pawelec Mariusz
Published: January 2024

Od czasu wybuchu wojny na pełną skalę środowisko muzealników, tak jak wszyscy obywatele Ukrainy, skupiło się na przetrwaniu – zachowaniu swojego życia, ale także powierzonego im dziedzictwa kulturowego
Karaimska przygoda w języku Scratch
Authors: Pilecki Jerzy
Published: January 2024

Dwie sesje warsztatów uczących podstaw programowania poprzez zabawę, w formie wideokonferencji online, zgromadziły przed komputerami uczniów w wieku od 6 do 14 lat – potomków trockich i halickich Karaimów.
Zapomniany zięć sławnego teścia
Authors: Dubiński Adam J.
Published: January 2024

Rzadko i zdawkowo opisywany zięć słynnego archeologa, postać o tragicznych losach, która w większości współczesnych źródeł wspominana jest z nieprawidłowo zakreślonymi datami życia i mylnie podawanymi faktami z życiorysu.
Wspomnienie Szymona Kobeckiego (1857-1933)
Authors: Firkowicz Szymon , Kobecki Szymon , Abkowicz Mariola , Pilecka Hanna , Čaprockij Romuald
Published: January 2024

Szymon Kobecki był pierwszym, być może jednym z najważniejszych obok Zachariasza Abrahamowicza (1878–1903) i Szełumiela Łopatto (1904–1923) twórców karaimskiej poezji świeckiej. Zbiór dwudziestu czterech wierszy Kobeckiego zatytułowany Irłar (Pieśni) wydany został w1904  roku w Kijowie w drukarni Stefana Kulżenko mieszczącej się przy ulicy Nowoelizawetinskiej 4 (obecnie ul. Puszkińska), nieopodal nowo wybudowanej kijowskiej kienesy karaimskiej do dziś stojącej przy ulicy Jarosławski Wał 7. Tom ten uznany został później za pierwsze wydanie drukiem świeckiej literatury karaimskiej.
Umiłowanie przyrody: Szełumiel Łopatto 1923
Authors: Pilecka Hanna
Published: January 2024

Dziś jezioro twarz ufną ku tobie unosi,Falą szemrze o morzach, namawia na rejsy –Ty, co po karaimsku piękno świata głosisz,Wsiądź na statek, niech nowe spłyną ku nam wersy.

Ptaki pieśń twoją nucą, kwiat wyciąga liścieW nadziei na kojący dotyk twoich dłoni,Białe loki obłoków iskrzą się srebrzyście –Wzbij się lotnią do nieba, ono cię uchroni.

Tylko dzisiaj do lasu nie wchodź, Szełumielu –Odpycha cię konarami, marszczy igieł brwi,Piętrzy ci pod nogami głazy, mchy i ziele,

Bo bywał świadkiem wielu już aktów zbrodniczych,Dostrzegł mordercze ślepia ludzi w leśnej dziczyI nie chce patrzeć, jak tracisz ostatni wers krwi.

Hanna Pilecka