bluuebunny/crossref_metadata_2025 huggingface dataset:
Is International Law out of date: myths and reality
Authors: Kartashkin Vladimir A.
Published: September 2022

The article deals with an urgent problem related to the prospects for further development of International Law. The point of view is substantiated that the existing views and concepts that depict the gloomy future of International Law are subjective interpretations of the objective process of development of the latter, giving rise to myths circulating in the scientific and expert environment. History shows that during the period of aggravation of the geopolitical situation in the world, the role of International Law is temporarily weakened and questioned. The author comes to the conclusion, that the evolution of modern International Law can be represented as a symbolic, constantly oscillating pendulum. This situation will continue for a long time until the developing globalization brings human civilization to a stable state.
The Maritime Transport of Sculptures in the Ancient Mediterranean
Authors: Velentza Katerina
Published: September 2022

This book examines where, when, why and how sculptures were transported on the Mediterranean Sea during Classical Antiquity through the lenses of both maritime and classical archaeology. From the 16th century onwards numerous ancient sculptures have been discovered in the Mediterranean from the context of surveyed shipwrecks, unrecorded potential shipwrecks or as isolated finds. Scholars so far have analysed those sculptural artefacts from an art historical perspective, with interpretation of their maritime transportation remaining conjectural due to the problematic recording and the remoteness of their underwater context. With a focus on the underwater context of already retrieved sculptures, this book aims at comprehending in detail the various circumstances under which ancient sculptural artefacts were carried on board ancient merchant ships and were consequently deposited underwater. Through the creation of an extensive Mediterranean-wide database, with more than 100 known incidents of ancient sculptures found underwater, and the in-depth analysis of three case studies, the Porticello, Mahdia and Favaritx shipwrecks, a new interpretation is presented for this maritime activity. Thereby, new details for the maritime transport and distribution of sculptures during the period of Classical Antiquity are revealed. Finally, the volume demonstrates the importance of the thorough recording of underwater archaeological evidence in the hope of raising awareness and eliminating the salvage of ancient sculptures out of their underwater context, a practice that has been encouraging the illicit trade of such antiquities.
HyEnA: A Hybrid Method for Extracting Arguments from Opinions
Authors: van der Meer Michiel , Liscio Enrico , Jonker Catholijn M. , Plaat Aske , Vossen Piek , Murukannaiah Pradeep K.
Published: September 2022

The key arguments underlying a large and noisy set of opinions help understand the opinions quickly and accurately. Fully automated methods can extract arguments but (1) require large labeled datasets and (2) work well for known viewpoints, but not for novel points of view. We propose HyEnA, a hybrid (human + AI) method for extracting arguments from opinionated texts, combining the speed of automated processing with the understanding and reasoning capabilities of humans. We evaluate HyEnA on three feedback corpora. We find that, on the one hand, HyEnA achieves higher coverage and precision than a state-of-the-art automated method, when compared on a common set of diverse opinions, justifying the need for human insight. On the other hand, HyEnA requires less human effort and does not compromise quality compared to (fully manual) expert analysis, demonstrating the benefit of combining human and machine intelligence.
A Song of (Dis)agreement: Evaluating the Evaluation of Explainable Artificial Intelligence in Natural Language Processing
Authors: Neely Michael , Schouten Stefan F. , Bleeker Maurits , Lucic Ana
Published: September 2022

There has been significant debate in the NLP community about whether or not attention weights can be used as an explanation – a mechanism for interpreting how important each input token is for a particular prediction. The validity of “attention as explanation” has so far been evaluated by computing the rank correlation between attention-based explanations and existing feature attribution explanations using LSTM-based models. In our work, we (i) compare the rank correlation between five more recent feature attribution methods and two attention-based methods, on two types of NLP tasks, and (ii) extend this analysis to also include transformer-based models. We find that attention-based explanations do not correlate strongly with any recent feature attribution methods, regardless of the model or task. Furthermore, we find that none of the tested explanations correlate strongly with one another for the transformer-based model, leading us to question the underlying assumption that we should measure the validity of attention-based explanations based on how well they correlate with existing feature attribution explanation methods. After conducting experiments on five datasets using two different models, we argue that the community should stop using rank correlation as an evaluation metric for attention-based explanations. We suggest that researchers and practitioners should instead test various explanation methods and employ a human-in-the-loop process to determine if the explanations align with human intuition for the particular use case at hand.
Björn: An Interrogation Simulator
Authors: Leenders Roel , Camin Pietro , Velner Ella , Theune Mariët
Published: September 2022

This work presents a conversational agent (CA) that functions as a prototype for simulating interrogations. The solution implements a cognitive model that focuses on the interpersonal relationships between the CA and the user. This model can adjust the interpersonal stance of the CA based on the sentiment and phrasing of the user’s utterances. As a result, the CA updates the friendliness and truthfulness of its responses accordingly.
Moral Reflection with AI – Necessary or Redundant?
Authors: Suresh Iyer Aishwarya
Published: September 2022

Moral support with AI has been gaining traction. The proponents of moral support with AI claim that some of the more problematic behavioural patterns of humans can be resolved with the help of AI, such as inability to extend moral concern to global level problems like climate change and refugee crisis. They offer a variety of ways of doing so- through provision of more information, or helping them work through the procedural aspect of moral decision-making, or help them work through their normative positions. I disagree with the solution being offered because I don’t see this as a problem which can be solved at an individual level. As the problems they want to fix are deep, systemic, institutional, socio-political problems, which may not be fixed by a moral support with AI system.
Resultado de la encuesta de percepción sobre el uso de los instrumentos de pago en Colombia - 2014
Authors:   Departamento de Seguimiento a la Infraestructura Financiera DSIF
Published: September 2022

Las alternativas de pago ofrecidas y administradas por el sistema financiero han puesto a disposición de la población diferentes soluciones que han competido con el efectivo en los últimos años. El cheque, las tarjetas bancarias (de crédito y débito) y la transferencia electrónica de fondos hacen parte de los instrumentos de pago con los cuales las personas pueden realizar sus transacciones. Sin embargo, solo aquellos que tienen productos financieros pueden elegir con qué instrumento pagar sus compras. En esa elección intervienen varios factores, algunos relacio nados con las características de las personas que intervienen en una transacción ( el que efectúa y el que recibe un pago), y otros, relacionados con el momento, lugar y valor de la transacción. Entre esos factores, el valor de la transacción es un determinante fundamental porque puede tener una incidencia directa, haciendo, por ejemplo, que en compras de altas cuantías las personas prefieran instrumentos diferentes al efectivo ( como el cheque), ya sea por lo engorroso e inseguro que puede resultar portar (y movilizar) altas sumas de dinero, o simplemente por la facilidad de pago que representa diferir en cuotas el pago de las compras al utilizar la tarjeta de crédito. En compras de bajas cuantías, instrumentos como las tarjetas de crédito, débito y la transferencia electrónica de fondos han venido ganando participación dentro de los pagos de las personas debido a su popularización y al progresivo aprendizaje en el uso de tecnologías de pago modernas, entre otros muchos factores.
Enhancing Business Performance through Social Media Platforms Amid the COVID-19 Pandemic: A Study on Shopee in Malaysia
Authors: Gan Kia Hui
Published: September 2022

Since corona-virus disease (COVID-19) has caused a major economic shock, entrepreneurs such as small business owners, agents, and drop shippers face enormous obstacles to carry out their businesses. This study aims to investigate the extent of social media platforms such as Youtube, Facebook, and Instagram in attracting customers towards Shopee, leading its business performance. This brief discusses how the COVID-19 crisis is accelerating an expansion of e-commerce especially Shopee towards customers, likely involving a long-term shift of e-commerce transactions from luxury goods and services to everyday necessities in conjunction with driving users' satisfaction, leading to business performance improvements. An online survey questionnaire is used for data collection and the respondents consist of a total of 150 Shopee users (buyers) from Malaysia. The findings of this study serve a valuable insight and guidelines for businesses to integrate into social media platforms for effective marketing as well as potential future development. Keywords: Business performance, COVID-19, E-commerce, Entrepreneurs, Shopee, Social media.
Acute & Sub Acute Toxicity Studies of Hydroalcoholic Extract of Solanum Xanthocarpum Whole Plant
Authors: Singh Renu , Tiwari Yogesh , Koshti Deepak
Published: September 2022

The present study is designed to evaluate the safety of aqueous: methanolic (40:60) extract of Solanum xanthocarpum whole plant (SXWP) by determining its potential toxicity after acute and subacute administration in male wistar albino rats. Medicinal plants might deliver a few organic activities in people, but generally very little is known about their toxicity. Though, safety should be the overriding criterion in the selection of medicinal plants for use in healthcare systems, several drugs produce acute and obvious signs of toxicity which are used in the traditional system of medicine. The purpose of toxicity testing is to provide adequate database to make decision concerning the toxicology properties of chemicals and commercial products and to decide whether a drug or chemicals will be safe or not.

Results concluded that SXWP extract produce beneficial effect on some blood parameters upon oral administration. Biochemical parameter such as total protein content was changed which may not be beneficial but lowering of lipid profile can be beneficial for long term use. There were no significant change in the other serum parameters may proved its long term use, the kidney parameters too remain unchanged. Further studies are needed to verify the effect of low, medium and high dose for chronic administration of SXWP extract.

Keywords: Methanolic, Extract, Solanum xanthocarpum, Toxicity, Chronic, Acute
English language: the subtle force behind the demise of Mozambican higher education academic’s aspirations.
Authors: Covele Ricardo Pinto Mario
Published: September 2022

ABSTRACT
It is contended that Lusophone universities are to a certain degree deprived access to American and European scholarships in the 21st century. We examine the validity of this statement, focusing on the barriers scholars often face when accessing scholarships using English. To explore the constraints English language imposes on Mozambican lecturers pursuing international scholarships, the study employed qualitative research methods using structured interviews. The sample of interviewees included university lecturers from Eduardo Mondlane University. The discussions of the study were guided by two dominant themes: language coloniality and academic oppression (Lack of accessibility). Participants had their unique experiences while attempting scholarship applications and this study also captured their challenges. Eighty percent of participants could not express themselves fluently in English and the researcher had to switch to Portuguese to get quality responses. The study contributes to International comparative higher education language policy development by presenting the impediments posed by the English language to Mozambican universities seeking European and American scholarships.  
Keywords: English language barrier, coloniality, oppression, European university, American university, scholarship, Mozambique
The Impacts of The COVID-19 Pandemic On First-Generation, Low-Income And Rural Students In Indonesia And Vietnam: A Cross-Cultural Comparative Study
Authors: Djita Rian
Published: September 2022

The COVID-19 pandemic has had a significant impact worldwide. However, comparative studies by country on this topic are limited. This paper explores the question: how has the COVID-19 pandemic affected higher education students, and which ones have been most impacted? Indonesia and Vietnam are our focus. We leveraged a rich set of data collected online from university students from both countries (n = 2600). We used regression analyses to measure students’ wellbeing, financial hardships, access to technology, and educational satisfaction. As expected, we found statistically significant differences between both countries except for the wellbeing domain. For within-country comparison, consistent for both countries, low-income students were less likely to access technology than their counterparts, and low-income students were more likely to experience financial distress. Indonesian first-gen students also showed a similar trend. We did not find consistent statistically significant estimates for students’ burnout measures in these two countries. Lastly, we observed a lower likelihood of satisfaction from rural and low-income students in Indonesia for their education during the pandemic. We provide our policy recommendations for both countries.  

 

 

Keywords: COVID-19 pandemic, comparative study, disadvantaged students, first-generation, higher education, low-income, rural
Pharmacy tourism and reimport of medical products as a form of ensuring the availability of medicines
Authors: Ananchenkova P. I.
Published: September 2022

The article examines the features of the development of pharmacy tourism as a form of medical tourism and the reimport of medicines that ensure their availability in conditions of dysfunctionality of national health systems in ensuring the right of patients to medical care. The conclusion is made that pharmacy tourism contributes to compensating for the high cost of medicines in the country of residence, simplifying the organizational and regulatory system for obtaining the right to purchase medicines; ensures the availability of drugs in their physical absence in the distribution system.
Analysis of blood glucose and cholesterol indicators in university students in Kazan for 2018-2020 based on the results of preventive medical examinations
Authors: Mazitov M. R. , Shulaev A. V. , Ziatdinov A. I. , Ganeev K. A.
Published: September 2022

Introduction. Medical organizations carry out work on preventive medical examinations and medical examinations of students in order to identify risk factors and determine health groups. The purpose of the study is to analyze the indicators of blood glucose and cholesterol in students of higher educational institutions (HEIs) in Kazan based on the results of a preventive medical examination.Material and methods. In the course of the study, the indicators of students of 8 higher educational institutions of the city of Kazan, 7863 students (2020), 8365 students (2019), 6925 students (2018), were analyzed. The number of students with indicators exceeding the norm was calculated. Comparison of the share of students with high rates between universities was made.Results and discussion. There is a dependence of changes in blood parameters on physical exertion, the type of educational process, psycho-emotional stress, nutritional structure and the availability of medical supervision. The analysis made it possible to provide university rectors with information about the need to make changes in the course of the educational process.Conclusions. The study showed the dependence of changes in blood parameters on the characteristics of the lifestyle on the health of students and made it possible to develop ways to improve it.
Jornalismo internacional: do ingresso às rotinas de correspondentes no exterior
Authors: Vargas Gianmarco Soares de , Palma Glaíse Bohrer
Published: September 2022

O presente artigo discorre sobre o trabalho de alguns jornalistas internacionais das emissoras Globo, CNN Brasil, ESPN Brasil, SporTV, TNT Sports e Grupo Bandeirantes de Comunicação, a fim de responder o seguinte problema de pesquisa: no que se diferem as rotinas de produção de correspondentes internacionais brasileiros alocados em diferentes continentes? Objetiva-se, por meio desta perspectiva, compreender os métodos de inserção destes comunicadores no mercado internacional, com o foco em suas logísticas de trabalho. Como metodologia, foram analisadas coberturas internacionais a partir de obras literárias e de entrevistas com correspondentes das referidas emissoras. Obteve-se a resposta para a questão norteadora, ao apurar-se que as diferenças no desempenho da profissão em cada continente estabelecem-se a partir de níveis distintos de liberdade de imprensa, facilidade no acesso a fontes, editorias com maior popularidade (esporte e política) e relação com a imprensa local. A pesquisa auxiliou no entendimento do autor frente às distinções estruturais do trabalho jornalístico em cada continente, principalmente ao levar em conta o quanto a rigidez das culturas comunicacionais de cada lugar influencia na execução do trabalho.
O papel do acolhimento para a permanência do estudante na escola
Authors: Machado Tatyanne de Souza Oliveira
Published: September 2022

No presente artigo aborda-se a questão do retorno de crianças e adolescentes à escola, bem como tal situação tornou-se realidade no período quase pós pandemia, visto que a vida escolar de crianças e jovens foi impactada significativamente pela chegada da COVID-19 últimos dois anos, 2020/21. Dessa forma, o presente estudo está pautado na busca em responder a seguinte questão norteadora: como a escola e os educadores podem contribuir com ações de acolhimento para que as crianças e jovens sintam-se encorajados a retornar às aulas após o período de distanciamento social? Considerando esse contexto, o presente estudo tem como objetivo analisar a importância do acolhimento dos alunos nesse retorno escolar, principalmente após o período de pandemia, considerando que o sentimento de pertencimento será um grande diferencial e somador de forças durante o processo de reparo dos impactos emocionais negativos provocados pela pandemia. Com relação à metodologia, o presente artigo está pautado em uma revisão bibliográfica, considerando fontes disponibilizadas em livros, artigos e teses publicadas em sites acadêmicos como Scielo e Pubmed. Em relação aos resultados encontrados, destaca-se a importância do papel da escola como incentivadora e acolhedora dos alunos que estão retornando ao ambiente escolar, onde novos programas pedagógicos devem ser adotados para que as crianças e os adolescentes se sintam motivados em retornar a rotina de estudos.
Violência laboral contra professores da rede pública de nível fundamental e médio
Authors: Ribeiro Beatriz Maria Santos Santiago , Martins Júlia Trevisan , Scholze Alessandro Rolim , Galdino Maria José Quina , Moreira Aline Aparecida Oliveira , Soares Marcos Hirata , Barreto Maynara Fernanda Carvalho
Published: September 2022

O presente estudo teve por objetivo identificar a prevalência da violência laboral perpetrada contra professores da rede pública de nível fundamental e médio. Trata-se de um estudo transversal com dados coletados entre julho de 2018 e fevereiro de 2019, com 200 professores de 18 escolas públicas urbanas, de um município do interior do estado do Paraná, Brasil. Análises descritivas e inferenciais foram realizadas e razões de prevalência (RP) calculadas. A prevalência de atos violentos físicos e verbais foi de 3% e 28%, respectivamente, sendo cometidos principalmente por alunos do sexo masculino. A violência verbal foi mais frequente contra professores do sexo masculino (p=0,021; RP=1,12) e com mais de 40 anos (p=0,034; RP=1,10), ocorreu mais de três vezes no último ano, dentro da instituição e configurou-se em experiências que geraram perda da satisfação com o trabalho, permeadas por sentimento de injustiça e impotência. Pode-se concluir que os professores sofreram violência laboral de natureza física e verbal nos ambientes educacionais.
Narasi Visual: Pentingnya Menjaga dan Melestarikan Lingkungan Melalui Mural
Authors: Septiadi Abdusyukur Budiarvin , Pandanwangi Ariesa
Published: September 2022

Penelitian ini untuk mengetahui efektivitas penyampaian pesan yang disampaikan melalui mural untuk meningkatkan kesadaran masyarakat terhadap kebersihan dan pentingnya melestarikan lingkungan. Metode penelitian menggunakan kuantitatif dan analisis deskriptif. Sampel penelitian ini adalah mural yang terdapat di Desa Pengkoljagong, Jawa Tengah. Hasil penelitian ini memperlihatkan bahwa penyampaian pesan yang dibuat dengan menggunakan narasi visual berupa mural menunjukkan efektivitas meningkatnya kesadaran masyarakat terhadap pentingnya menjaga lingkungan yang bersih dan wajib melestarikannya. Narasi visual tersebut memvisualisasikan objek berupa lingkungan yang bersih dan nyaman dengan komposisi center serta warna yang dipergunakan menycolok seperti merah, hijau, kuning serta gradasi warna-warna yang diolah dari warna-warna tersebut.
Термінологічні аспекти опису стратегій зняття з експлуатації АЕС
Authors: Malynovska Yu. , Yesypenko Yu. , Petrenko O. , Kovalchuk V. , Ved O.
Published: September 2022

У статті наведено термінологічний розгляд стратегій та стадій зняття з експлуатації ядерних установок. Актуальність робіт за цим напрямом зумовлена важливістю питань підготовки до безпечного зняття з експлуатації діючих ядерних установок як в Україні, так і в усьому світі, а також необхідністю забезпечення однозначного розуміння спеціалістами концепцій, стратегій та стадій зняття з експлуатації ядерних установок. Розгляд виконано порівнянням визначень та описів, наведених у нормативному акті «Загальні положення безпеки зняття з експлуатації ядерних установок», який набув чинності 15 січня 2021 року, та в низці публікацій МАГАТЕ й нормативних документах КЯР США з питань зняття з експлуатації.

Найбільш поширеними стратегіями зняття з експлуатації ядерних установок є невідкладний демонтаж (immediate dismantling) та відкладений демонтаж (deferred dismantling). Концепція «захоронення на місці» або «могильник» (entombment) не набула поширення й розглядалася як третій варіант зняття з експлуатації в більш ранніх публікаціях МАГАТЕ та присутня в нормативних документах КЯР США, але, відповідно до рекомендацій МАГАТЕ, наразі не вважається допустимим варіантом у разі запланованого остаточного зупину та може розглядатися як можливе рішення у виняткових обставинах (наприклад, важка аварія).

Варіант відкладеного зняття з експлуатації ядерних установок описаний у документі «Загальні положення безпеки зняття з експлуатації ядерних установок» із розподілом на окремі стадії: консервація, витримка, демонтаж. У публікаціях МАГАТЕ та нормативних документах КЯР США ці стадії охоплені загальним описом стратегії (deferred dismantling, safe enclosure, SAFSTOR) та потребують подальших термінологічних досліджень за консультуванням зі спеціалістами за цим напрямом.
SQLite Page Caching Algorithm
Authors: Ma Jason V
Published: September 2022

SQLite Page Caching Algorithm
Faktor Dominan yang Mempengaruhi Hasil Belajar Mahasiswa pada Mata Kuliah Terapi Komplementer
Authors: Haryanti Dwi Yunita , Amaliyah Evis , Maulana Muhammad Wahyu
Published: September 2022

AbstrakHasil belajar mahasiswa mencerminkan sejauh mana upaya belajar mereka. Hasil belajar ini dipengaruhi oleh faktor psikologis, keluarga, lembaga dan lingkungan. Tujuan dari penelitian ini adalah mengetahui faktor dominan yang berpengaruh terhadap hasil belajar mahasiswa pada mata kuliah terapi komplementer. Penelitian ini menggunakan desain cross sectional. Pengumpulan data menggunakan kuesioner yang telah diuji vailiditas dan reliabilitasnya. Jumlah total populasi adalah 146. Sampel diambil dengan random sampling sehingga didapatkan 136 responden. Analisis statistik dalam penelitian ini menggunakan regresi linier berganda. Hasil uji f didapatkan f hitung 60,168 dengan tingkat signifikansi 0,000. Hal ini menunjukkan bahwa faktor psikologis, keluarga, lembaga dan lingkungan secara simultan mempengaruhi hasil belajar. Hasil uji t pada faktor psikologis didapatkan t hitung sebesar 6,451, pada faktor keluarga sebesar -0,719 dengan nilai alpha 0,473, pada faktor lembaga sebesar 7,69 dan pada faktor lingkungan sebesar 4,497. Faktor dominan yang mempengaruhi hasil belajar adalah faktor psikologis dengan sumbangan efektif sebesar 35,5%. Upaya memunculkan minat dan motivasi mahasiswa untuk memahami bahwa peran seorang perawat dalam terapi komplementer baik dari segi promosi kesehatan, preventif dan kuratif akan memicu dimensi intrinsik yang berdampak pada hasil belajar yang baik.Kata kunci: Faktor Keluarga, Faktor Lembaga, Faktor Lingkungan, Faktor Psikologis,Â  Hasil BelajarAbstractStudent learning outcomes reflect the extent of learning efforts. Learning outcomes are influenced by psychological, family, institutional and environmental factors. The purpose of this study was to determine the dominant factors that influence student learning outcomes in complementary therapy courses. Using a cross sectional design, this investigation. employing questionnaires that have undergone validity and reliability testing to gather data. There are 146 people in the whole population, 136 responses were drawn from the sample using random sampling. Multiple linear regression is used in this study's statistical analysis. Results of F test obtained F count 60.168 with significance level 0.000. This shows that psychological, family, institutional and environmental factors simultaneously affect learning outcomes. The results of t test on psychological factors obtained t count 6.451, on family factor -0.719 with Î± 0.473, on institutional factor 7.69 and on environmental factor 4.497. Dominant factor that affects learning outcomes is the psychological factor with an effective contribution of 35.5%. Efforts to provoke interest and motivation of students to understand that the role of a nurse in complementary therapy in terms of health promotion, preventive and curative will trigger an intrinsic dimension that has an impact on good learning outcomes.Keywords: Environmental, Family, Institutional, Learning Outcomes, Psychological Factor
PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT
Authors: Ade Irma Fitria , Rispantyo Rispantyo , Kristianto Djoko
Published: September 2022

The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logistic regresion at level significance 5%.The result of this research identify that audit tenure positive significant effect audit quality, where as auditor rotation, auditor reputation and auditor specialization not have anaffect to audit quality of the food and beverage firm listed on the Indonesia Stock Exchange.
PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA SURAKARTA
Authors: Ramadhanti Indri , Suharno Suharno , Widarno Bambang
Published: September 2022

Tax is one of the country's acceptance resources to promote national development and a source of financing for development in the welfare of the community. The purpose of the study is to know (1) the influence of taxation knowledge on UN taxpayer compliance (2) The influence of fisial service to UN taxpayer compliance (3) Effect of tax sanctions on PB taxpayer compliance, (4) influence Socialization of taxation on UN taxpayer compliance. This research uses primary data in the form of questionnaires given to respondents in five sub-districts in Surakarta. The population in this study was 124,720 taxpayers in Surakarta. The sampling techniques in this study used the Sampling cluster method. The data analysis techniques used in this study are descriptive analysis, instrument test, classical assumption test, double linear regression analysis, coefficient of determination test, T test and F test.

The result of the count-1.716 with a P-value of 0.090 > 0.05 means no negative influence and no significant taxation knowledge (X1) to the taxpayer's compliance (Y). The result of a count-0.720 with a P-value of 0.473 > 0.05 means there is a negative influence and insignificant Fischus service (X2) against taxpayer compliance (Y). The result of the 3.605 calculated with a P-value of 0.000 < 0.05 means there is a positive and significant influence on tax sanctions (X3) against taxpayer (Y) compliance. The result of the count-0.482 with P-value 0.631 > 0.05 means there is a negative and insignificant socialization of taxation (X4) against taxpayer compliance (Y). The result of a count-0.482 with a P-value of 0.631 > 0.05 means there is a negative influence and no significant socialization of taxation (X4) against taxpayer compliance (Y). The results of the test F 4.116 with the P-value of 0.004 < 0.05 which means simultaneously the variables of taxation knowledge (X1), Fischus Service (X2), tax sanctions (X3), and socialization of taxation (X4) have a significant effect on compliance with taxpayers in paying the Earth tax and price (Y). Test determinations indicate the Adjusted value of R Square 0.112 concluded that the taxpayer variables can be explained by the four independent variables i.e. taxation knowledge, Fischus services, tax sanctions, and socialization of taxation Other causes outside the model.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SRAGEN
Authors: Wibowo Widya Lutfi , Suharno Suharno , Widarno Bambang
Published: September 2022

This study aims to analyze the effect of the application of government accounting standards, apparatus competence, and internal control systems on the quality of the financial statements of the Regional Government of Sragen Regency. In the study using survey methods conducted at BPKPD Sragen Regency, with data sources namely primary and secondary. Data collection techniques are observation and questionnaire. Sampling technique: purposive sampling technique with a total of 50 respondents. Data analysis techniques used descriptive analysis, instrument testing, classic assumption tests, multiple linear regression analysis, and hypothesis testing. The variables used are the application of government accounting standards, apparatus competence, and internal control systems as independent variables, and the quality of financial statements as the dependent variable. The results of the study are the application of government accounting standards, apparatus competence and internal control systems have a significant positive effect on the quality of financial reports in Sragen Regency.
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL MENENGAH (UMKM) (Studi Kasus pada CV. 7SEVEN di Pulodarat Pecangaan Jepara)
Authors: Dwi Maulida Lelly Faricha , Saptantinah Dewi , Kristianto Djoko
Published: September 2022

The perpetrators of SMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. This study aims to implement SAK EMKM in the preparation of financial statements of SMEs CV. 7SEVEN Jepara. This research uses qualitative and quantitative approach with case study method. The data used are secondary data sourced from direct observation, and documentation of transaction evidence. The results of the research are the financial statements of CV. 7SEVEN in the form of the statements of financial position, income statement.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA TAHUN 2014-2018
Authors: Utami Elfrida Anggun Kurnia , Puji Astutie Dewi Saptantinah , Kristianto Djoko
Published: September 2022

High company value will be able to attract investors to invest in the company, so that it will support in maximizing the company's main objectives. The purpose of this research is to analyzing the effect of capital structure, firm size, liquidity, and dividend policy on value of company. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique in this study uses purposive sampling. Data analysis techniques used in this study are the classic assumption test, multiple linear regression analysis, the overall model test, the coefficient of determination test, and the hypothesis test. The results showed that the capital structure had a negative and significant effect on firm value. Company size has a positive and significant effect on firm value. Whereas liquidity and dividend policy do not affect the value of the company. Suggestions in this study include adding research periods, adding other independent variables, using analysis methods and other proxies for future research.
PENGARUH AUDIT FEE, PENGALAMAN AUDIT, DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERASI (Survei pada KAP di Jawa Tengah dan DIY)
Authors: Ana Liya Wahyu , Puji Astuti Dewi Saptantinah , Kristianto Djoko
Published: September 2022

Audit quality is very important because the financial statements that have been audited by public accountants are more reliable than the fairness of the financial statements that are not or have not been audited.0The purpose of this study was0to analyze the significance of the effect of audit fees, auditor experience, and professional skepticism on audit quality with independence0as a moderating variable. .This0study took0a sample of 87 respondents from all auditors in Central Java and Yogyakarta, using00accidental sampling.0Data collection methods: questionnaires”and documentation. The0data analysis technique0is descriptive statistics, validity0test, reliability0test, classic0assumption test, multiple linear regression test, and interaction test. The0results of the study concluded that0audit fees, auditor experience, and professional skepticism had a positive and0significant effect on audit0quality. And Independence moderates the relationship between audit fees, auditor experience, and professional skepticism about audit quality.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN PRINSIP PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Survei Pada Pemerintah Daerah Se-Eks. Karesidenan Surakarta)
Authors: Febriani Intan , Sarwono Aris Eddy , Saptantinah P.A Dewi
Published: September 2022

This study aims to determine the effect of human resource competencies, internal control systems, and the principles of regional financial management on the quality of local government financial reports. This research was conducted using a survey method of the civil apparatus of the Se-Eks regional government. Surakarta Residency. The type of data used is quantitative data. The data source used is primary data. Data collection techniques with interviews, questionnaires, and documentation. The population in this study were all civil servants of the state government of the Se-Eks. Surakarta Residency. The sample used in this study is the state civil apparatus in the regional government accounting department. Surakarta Residency. The sampling technique is done by using purposive sampling method. This research shows that human resource competencies, internal control systems, and regional financial management principles affect the quality of financial statements.
PENGARUH EXPERIENTIAL MARKETING DAN KUALITAS PELAYANAN TERHADAP REPURCHASE INTENTION MELALUI KEPUASAN PELANGGAN
Authors: Apriliani Merista Eka , Rahadhini Marjam Desma , Triastity Rahayu
Published: September 2022

Grandis Barn merupakan salah satu resto masa kini di wilayah Karanganyar, tepatnya di Desa Blulukan, Colomadu, Karanganyar. Penelitian ini dilakukan pada pelanggan Grandis Barn. Tujuan dari penelitian adalah untuk meneliti experiential marketing, kualitas pelayanan, kepuasan pelanggan yang akan berpengaruh terhadap repurchase intention yang berkaitan dengan respon   pelanggan   Grandis   Barn. Jenis penelitian ini adalah penelitian kuantitatif. Sumber data yang digunakan menggunakan data primer dan sekunder. Sampel dari penelitian sejumlah 200 reponden dengan menggunakan teknik purposive sampling. Teknik pengambilan data dilakukan dengan observasi, kuesioner, dan studi pustaka. Uji instrumen dalam penelitian menggunakan uji validitas dan uji reliabilitas. Teknik analisis data menggunakan analisis deskriptif dan analisis SEM dengan software SEM AMOS 26. Hasil penelitian didapatkan bahwa experiential marketing berpengaruh pada kepuasan pelanggan. Kepuasan pelanggan berpengaruh pada kepuasan pelanggan. Experiential marketing tidak berpengaruh pada repurchase intention. Kualitas pelayanan berpengaruh pada repurchase intention. Experiential marketing berpengaruh pada repurchase intention melalui kepuasan pelanggan. Kualitas pelayanan berpengaruh pada repurchase intention melalui kepuasan pelanggan.
PENGARUH ROA, CR, DER TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR FOOD AND BAVERAGE DI BURSA EFEK INDONESIA 2016-2019
Authors: Permatasari Chintia Ayu , Wibowo Edi , Indriastuti Dorothea Ririn
Published: September 2022

Penelitian ini bertujuan untuk mengetahui dan menganalisis signifikansi pengaruh ROA,CR,DER secara simultan dan parsial terhadap harga saham perusahaan manufaktur food and baverage di bursa efek indonesia 2016-2019. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling ada 9 perusahaan dari 25 perusahaan. Jenis data yang digunakan data kuantitatif berasal dari www.idx.co.id . Teknik analisis data yang digunakan adalah analisis regresi linear berganda,uji t,uji F, dan koefisien determinasi. Hasil penelitian menunjukan bahwa variabel ROA berpengaruh signifikan pada harga saham, sedangkan variabel CR dan DER tidak berpengaruh signifikan terhadap harga saham. Koefisien determinasi yang ditunjukan adjusted R-square 0,162 hal ini artinya 16,2% harga saham dipengaruhi oleh ROA,CR,DER sedangkan sisanya sebanyak 83,8% dipengaruhi oleh variabel lain.
LASMI’S STYLE OF SINDHENAN GENDHING TAYUB
Authors: Wijayanti Amalya , Sugiyanto Danis
Published: September 2022

Grobogan Regency is one of the areas where Tayub art is still present. One of the distinctive and unique pesindhèn who produces gendhing recordings is Lasmi. This research focuses on artist Lasmi's creativity in working on her sindhènan (song), typically distinguished by parikan, wiledan, and céngkok. This study uses a qualitative approach by collecting data through observation and in-depth interviews and analyzing data with interactive analysis. The results of this study indicate that working on parikan, which has a comical character, is a rather distinct characteristic of Lasmi's style of working on sindhènan. Lasmi's vocal style in presenting unique céngkok-céngkok can be seen in the gendhing-gendhing Tayub. Sindhènan Lasmi differs from other sindhènan lèdhèk Tayub because it is more luwes (flexible) and prênès.
A economia das luzes: reformas tarifárias postais e dinâmicas de circulação de impressos no Brasil do século XIX
Authors: Goldfeder Borges de Castro Pérola Maria
Published: September 2022

Esse artigo tem como objetivo apresentar um dos temas transversais de nossa investigação de doutorado recentemente concluída, qual seja: o lugar dos impressos na economia política do Império relativa às comunicações. Para isso, analisamos o evolver da legislação tarifária postal, sua discussão nas diferentes esferas de representatividade (Câmara/ Senado/ Imprensa) e a estatística dos Correios relativas ao volume, categoria e direção dos fluxos de correspondencia.
crecimiento de los suicidios en Santa Cruz durante la década de 1990
Authors: Sosa Pamela
Published: September 2022

Este artículo analiza la relación entre los fenómenos de transformación social y política generados por la redefinición del perfil social de la provincia argentina de Santa Cruz, en la década de 1990, y el aumento de la tasa de suicidios. Partiendo de las principales tesis de Emile Durkheim, a lo largo del trabajo se visibiliza que aquella provincia estuvo atravesada por procesos de anomia social, fenómeno concomitante al aumento de las muertes autoinfligidas. Para abordar esta problemática, se reconstruyen los impactos de la crisis del modelo socio estatal argentino hacia fines de 1980 y la aplicación de las medidas neoliberales en las instituciones típicas de integración social y regulación social: la familia, el sistema educativo, el Estado, las relaciones comunitarias y el mundo laboral.
A eletrificação do Sul de Santa Catarina: das primeiras iniciativas à interligação de sistemas elétricos
Authors: Farías de Moraes Fabio
Published: September 2022

El contenido de este artículo analiza las iniciativas privadas en el sector eléctrico en la región sur de Santa Catarina, desde las primeras décadas del siglo 20. Trata de la formación de las primeras redes con un alcance local, pasando de la interconexión regional, liderada por inversiones estatales, a la interconexión a sistemas más grandes, con cobertura en el sur de Brasil. Inicialmente, se enumeran algunos de los principales sistemas aislados, que, repartidos por el territorio sur de Santa Catarina, sirvieron a las diversas ubicaciones. En primer lugar, el elemento unificador de un sistema regional, la Central Termoeléctrica de la Siderúrgica Nacional ocupa un espacio en nuestra exploración. En segundo, otra inversión estatal de gran relevancia para la electrificación del sur del estado, el Complejo Termoeléctrico Jorge Lacerda, tiene un papel central. Finalmente, con algunas consideraciones panorámicas sobre el resultado de la electrificación en la región, finaliza este artículo.
Habilidades de liderazgo y productividad en los equipos de trabajo de los laboratorios del CIITT, UCACUE-Ecuador
Authors: Carpio Carpio María Belén , Solís Muñoz Juan Bautista
Published: September 2022

Introducción: El líder debe poseer un abanico de habilidades que le permitan guiar de forma acertada a su equipo de trabajo, de tal manera que el impacto positivo de un buen líder se vea reflejado en los resultados. Este estudio aborda las principales habilidades y características que debe poseer un líder para incidir de forma positiva en los resultados de su equipo de trabajo. Objetivo: El estudio tuvo como propósito identificar si las habilidades de liderazgo inciden en la productividad de los equipos de trabajo de los laboratorios del CIITT-UCACUE. Metodología: Se realizó una investigación de campo, no experimental con alcance correlacional-causal y se limita a establecer relaciones entre las variables de estudio. Resultados: Este estudio aborda las principales habilidades y características que debe poseer un líder para incidir de forma positiva en los resultados de su equipo de trabajo. Entre los principales resultados se pudo evidenciar que existe correlación entre las habilidades que posee un líder y el desempeño de su equipo de trabajo. Discusión: Se ha determinado la importancia de las habilidades del líder destacando la comunicación asertiva y adecuada planificación en la dirección de un equipo de trabajo. Conclusión: Se concluye que los coordinadores del laboratorio deben tener una visión compartida y socializada con sus colaboradores con el propósito de mantener el interés enfocado en la mejora continua; se destacan las habilidades del líder para escuchar, mantener canales de comunicación efectiva, y capacidad de resolver problemas.
Carbono en el suelo de bosque secundario y pasturas
Authors: Ramos Veintimilla Raúl Armando , Vera Vélez Roy , Grijalva Olmedo Jorge Eduardo , Ramos Veintimilla Mario Rolando
Published: September 2022

Introducción: El suelo contiene la mayor reserva de carbono orgánico de los ecosistemas terrestres y quizá es el recurso natural de mayor vulnerabilidad al cambio climático. Objetivo: Determinar cómo influye el cambio de uso de la tierra en el secuestro de carbono orgánico y su fraccionamiento en el suelo de bosque secundario y pasturas. Metodología: La investigación se condujo en San Miguel de Barranca, Puntarenas, Costa Rica, a un rango altitudinal de 150 a 200 m.s.n.m. precipitación de 2043 mm año-1, relieve quebrado y fuertes pendientes (23-55%). Estudiamos pasturas mejoradas más árboles (PmA), pasturas degradadas (Pd) y bosque secundario (Bs). En cada repetición del sistema evaluado se hicieron nueve puntos de muestreo, tres calicatas (1x1x1 m) centrales en dirección a la pendiente y seis mini-calicatas (0.5x0.5x0.5 m) distribuidas equidistantemente a 20 m entre ellas. En laboratorio el fraccionamiento fue físico químico y se determinó en autoanalizador modelo Flash EA 1112. Resultados: El mayor valor de carbono orgánico almacenado en suelo, hasta 0,8 m de profundidad, presentó el sistema PmA (141,79 Mg ha-1), seguido del Pd (133,22 Mg ha-1) y el menor valor registró el Bs (85,80 Mg ha-1); de los cuales, los sistemas con pasturas presentaron el 68,2 % carbono pasivo y el 65% el bosque secundario. Discusión: La tendencia PmA > Pd > Bs probablemente se deba algún fenómeno biofísico, topográfico y acompañado de las fuertes precipitaciones pudo haber influenciado cíclicamente para que el carbono en el suelo de bosque secundario sea menor.  Conclusiones: Entre 0 y 20 cm de profundidad del suelo, se encuentra el 50% del carbono orgánico total secuestrado, y en gran medida en la forma lábil por lo que probablemente se libere debido a la deforestación o al cambio climático. Esto nos intuye en la necesidad de preservar las áreas boscosas y restaurar áreas degradadas.