bluuebunny/crossref_metadata_2025 huggingface dataset:
Correlation between body fat distribution characteristics and human body parameters based on magnetic resonance imaging
Authors: Qi YuLong , Cheng GuanXun , Cheng ChuanLi
Published: August 2024

The study explores the correlation between fat distribution characteristics and traditional anthropometric indexes.37 volunteers were scanned with whole-body transverse MR PDFF(Proton Density Fat Fraction) images, covering from neck to knee. In the fat distribution characteristics based on magnetic resonance whole-body imaging, only the proportion of whole-body fat volume showed moderate correlation with traditional ergonomic indexes, and other indexes had low correlation with ergonomic indexes.the correlation between the whole-body fat distribution characteristics based on PDFF image and body mass index (BMI) ,waist to hip ratio (WHR) was analyzed. Different from the anthropometric indexes, the distribution characteristics of body fat show great differences between sexes.
The clinical benefit of high-resolution 3D proton density at 3T in the discrimination between intracranial aneurysm and normal variants
Authors: Borella Angela , McLean Glenda , Slater Lee-Anne
Published: August 2024

At 3T, a three-dimensional proton density (3D PD) weighted sequence plays a supplementary role to the time-of-flight MR angiography (TOF MRA) to improve diagnosis and significantly decreases indeterminate findings for aneurysm. This leads to better patient care and a measurable decrease in the likelihood for the patient to undergo surveillance or more invasive tests that use ionising radiation and intravenous contrast media like Computed Tomography Angiography (CTA) and Digital Subtraction Angiography (DSA). The anxiety and stress that patients experience due to inconclusive findings and ongoing surveillance has been significantly alleviated since the inclusion of the 3D PD to the protocol.
VitaLenz: A Convolutional Neural Network for the Detection of Magnetic Resonance Imaging Artifacts
Authors: Johnson Brian , Batey Joel , Hitt Dave , Lay Robert , Lowe Tom , Pawlak Michael , Penatzer John , Petrilla Elaine , Snicer Jim , Stopchinski Marcie , Thomas Greg , Williams Kristen , Worthington Paul , Chia Jonathan
Published: August 2024

Advances in MR acceleration techniques have produced a paradigm shift in MR productivity. In addition, the integration of artificial intelligence offers even more promise to integrate MR workflow and accelerate image acquisition. Recognizing the absence of operator assisted technologies we created VitaLenz, a convolutional neural network, to test the ability of artificial intelligence in detecting common MR imaging artifacts. VitaLenz was able to identify common MR image artifacts with high sensitivity, accuracy, and speed. Creation and use of this type of assistive technology can help ensure image quality and can also lead to faster clinical adoption of newer imaging techniques.
Efficient fat suppression and motion correction using a Dixon PROPELLER sequence with interleaved echoes and asymmetric readout waveforms
Authors: Borbas Matea , Skorpil Mikael , Rydén Henric
Published: August 2024

A novel fat/water separated Propeller Dixon sequence is described. Its performance is tested against fatsat.
Emerging Trends in Human Resource Management
Authors: Tabassum Prof. Rumana , Devi Dr. S. Chitra
Published: August 2024

The paper investigates the emerging trends in Human resource management. The 2020 has been a year unlike than any other COVID-19 has forever left its mark on the way of life we work. Though at the time of publishing we‟re still living through the pandemic, we need to start preparing for a post-covid world. The aim of this article is to identify recent trends in human resource development and to review existing research with regard to these recent trends. As a result, the following trends are identified: artificial intelligence, remote employee, virtual team building, automation, Data- Driven Strategies, employee learning, better on boarding, work place experience, health advocacy programs, care giving benefits, open work force, mobile friendly recruitment. Pre trend, relevant existing research is reviewed and avenues for future research are discussed.
The Need for Nigerian Journalists to Re-Define News Values
Authors: Garison Anthony , Dangana Yakubu Debora , Dapar Jacob Plangnan
Published: August 2024

Recent surveys show a decline in public interest in traditional news outlets like newspapers and television, possibly due to the constant exposure to negative stories that can lead to compassion fatigue. The major challenge is constituted by the adopted western news values which neglect our norms and focuses on praise singing the ruling elites. This article argues that, in order for Nigerian Journalists to effectively serve the nation's distinct socio-political context, traditional news ideals need to be redefined to fit our societal realities. Sensationalism and elitism are frequently given precedence over people-centered reporting in the current news values, which are primarily derived from Western media. Because of this misalignment, there is a gulf between the public and the media, which upholds social inequities and under-represents voices from marginalized groups. Nigerian Journalists should prioritize topics, stories and events that are important to their communities, support developmental or solution journalism, and hold authority figures accountable by reframing news principles. Adopting contextualized news values that represent Nigeria's political, cultural, and economic realities is necessary for this redefinition. The study suggests a framework for redefining news ideals that focus on social responsibility, local relevance, and people-centered reporting. Nigerian Journalists can recover their position as advocates for social change and catalysts for national advancement by implementing this approach. This would enhance development and audience engagement. Otherwise the public often diverts and avoids news when it makes them feel negative. And most of the western news values adopted relegate and places the masses in disadvantage disposition.
Gambaran Kemandirian Belajar Siswa SMP N 1 Bayang
Authors: Purmia Qori , Zikra Zikra
Published: August 2024

This research was motivated by the large number of students who did not do their assignments, did not bring textbooks, this was caused by the low level of student learning independence. This research aims to describe the picture of independent learning of students at SMP N 1 Bayang. This research uses quantitative methods with a descriptive approach. The sample in this study was 131 students at SMP N 1 Bayang who were selected using the starified random sampling technique. Data was obtained using a valid and reliable learning independence questionnaire. The research results show that the learning independence of SMP N 1 Bayang students is generally in the medium category (66.47).
Corporate Social Responsibility (CSR) Program Initiative of PT Pertamina Patra Niaga Integrated Terminal (IT) Banjarmasin in an Effort to Improve Welfare and Sustainable Development in the City of Banjarmasin
Authors: Indrawan Andi , Hartono Hartono , Naufal Ibnu , Arifin Adi Lukman , Wibowo Fikri Jati
Published: August 2024

This study aims to analyze the Corporate Social Responsibility (CSR) program initiatives carried out by PT Pertamina Patra Niaga Integrated Terminal Banjarmasin in Banjarmasin City. This case study explores the implementation of community empowerment-based CSR programs carried out by companies in an effort to improve welfare and sustainable development in the surrounding area. The research method used is qualitative descriptive, the analysis is carried out by in-depth analysis of the 2022 PT Pertamina Patra Niaga Integrated Terminal Banjarmasin CSR Program Implementation Report document. The results of the analysis show that CSR programs implemented by the company, such as the CSR initiative program of PT Pertamina Patra Niaga IT Banjarmasin, have a positive impact on community empowerment, including people with disabilities and women's groups, both in improving the economy, and having an impact on the environment. In addition, this initiative program has also managed to obtain a satisfactory level of trust with an average Community Satisfaction Index (IKM) score of 3.5 with the predicate (A) or very good.
PERSPECTIVAS TERAPÊUTICAS DA Cannabis sativa L. NA ODONTOLOGIA
Authors: José de Araújo Neto Otacilio , DE AZEVEDO CORREIA NADJA , Veruska Marques Cavalcante da Costa Karla , Nunes Guedes Diego , Lísias Gondim Dias de Albuquerque Katy
Published: August 2024

O uso medicinal da Cannabis sativa é milenar, envolvendo diversas culturas ao redor do mundo e a utilização dos fitocanabinoides como opções terapêuticas na odontologia podem trazer diversos benefícios à qualidade de vida de muitos pacientes. Este estudo teve como objetivo discorrer sobre os avanços das aplicações clínicas dos fitocanabinoides na odontologia. A metodologia empregada envolveu uma revisão de literatura, através da técnica de documentação direta, sendo classificado como pesquisa bibliográfica, utilizando a base de dados PubMed e utilizado o ‘’Google Scholar’’ como buscador de apoio, com os descritores “Cannabis”, "Canabinoides" e “Odontologia” no período de março a abril de 2023, com busca por artigos em língua inglesa e portuguesa publicados nos últimos cinco anos. Os critérios de inclusão sendo estudos meta-análises, revisões sistemáticas e ensaios clínicos randomizados, que abordassem o uso de fitocanabinoides na odontologia. Foram selecionados oito estudos para alcançar os objetivos do trabalho. Os resultados obtidos indicaram que as evidências sobre o uso de fitocanabinoides em doenças orofaciais ainda é insuficiente, em vias farmacológicas adequadas podem trazer benefícios potenciais em situações clínicas de dor nociceptiva, neuropática e crônica, entretanto, as pesquisas encontradas destacam a necessidade de mais estudos clínicos para serem desenvolvidos e garantir a melhor compreensão dos protocolos terapêuticos e melhores formas farmacêuticas, dessa forma, garantir maior confiabilidade para utilização clínica nessas e em outras aplicações da prática odontológica.
Kontekstualisasi Hadis-Hadis Walimatul Urs: Studi Tentang Kewajiban Menghadiri Pesta Nikah di Malaysia
Authors: Aufa Nurul , Irwan Irwan
Published: August 2024

This study aims to analyze the guidelines for attending walimah based on the Hadiths of the Prophet Muhammad SAW and to assess the relevance and application of these guidelines in the current context in Malaysia. The primary focus of this study is to explore how the principles of walimah as taught in the Hadiths can be applied within the cultural and social context of contemporary Malaysian society, which may differ significantly from the historical context of these teachings. The research methodology used is qualitative with a normative legal approach. This study also involves a comparative analysis to contrast the implementation of walimah in the past with current practices. Data for this study were collected through a review of recent literature, interviews with village residents, and direct observation of wedding ceremonies in various communities across Malaysia. The findings indicate that the fundamental principles of Islam regarding walimah, such as the obligation to attend walimah and the importance of celebrating marriage openly, remain relevant and accepted by society. However, there is variation in the practice of walimah influenced by local customs and cultural developments. Some changes in the implementation of walimah were found, including adaptations to contemporary social and economic norms, but the core religious principles continue to be upheld.
[Kajian ini bertujuan untuk menganalisis ketentuan mengenai kehadiran walimah berdasarkan hadis-hadis Nabi SAW dan menilai relevansi serta penerapan hukum tersebut dalam konteks masa kini di Malaysia. Fokus utama kajian ini adalah untuk mengeksplorasi bagaimana prinsip-prinsip walimah yang diajarkan dalam hadis dapat diterapkan dalam konteks budaya dan sosial masyarakat Malaysia saat ini, yang mungkin mengalami perbedaan signifikan dari konteks zaman dan tempat asalnya. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan hukum normatif. Penelitian ini juga melibatkan analisis komparatif untuk membandingkan pelaksanaan walimah di masa lalu dengan praktik masa kini. Data untuk kajian ini dikumpulkan melalui penelusuran literatur terbaru, wawancara dengan penduduk kampung, serta observasi langsung terhadap pelaksanaan majlis perkahwinan di berbagai komunitas di Malaysia. Hasil penelitian menunjukkan bahwa prinsip-prinsip asas dalam Islam mengenai walimah, seperti kewajiban menghadiri walimah dan pentingnya merayakan pernikahan secara terbuka, masih relevan dan diterima oleh masyarakat. Namun, terdapat variasi dalam cara pelaksanaan walimah yang dipengaruhi oleh adat setempat dan perkembangan budaya. Beberapa perubahan dalam tata cara pelaksanaan walimah ditemukan, termasuk adaptasi terhadap norma sosial dan ekonomi kontemporer, namun prinsip dasar ajaran agama tetap dipertahankan].
Oyun Teorisi: Strateji ve Karar Mekanizmaları
Authors: Polat Mehmet , Akan Yusuf
Published: August 2024

Oyun teorisi, stratejik düşüncenin matematiksel temellerini inceleyen bir disiplindir. Bu alan, bireylerin veya grupların çıkarlarını maksimize etmek amacıyla aldıkları kararları anlamak ve modellemek için kullanılan analitik araçları sunar. Oyun teorisi, başlangıçta ekonomi ve politik bilimler gibi sosyal bilimlerde kullanılsa da, zamanla biyoloji, bilgisayar bilimi, mühendislik ve felsefe gibi farklı alanlarda da geniş bir uygulama alanı bulmuştur. Bu disiplin, özellikle rekabet, müzakere, ittifak kurma ve kaynak dağılımı gibi konularda kritik öneme sahiptir. Örneğin, ekonomi alanında piyasa dinamiklerinin anlaşılmasında, biyolojide evrimsel stratejilerin tespitinde, siyaset bilimlerinde uluslararası ilişkiler ve savaş stratejilerin belirlenmesinde ve bilgisayar bilimlerinde algoritmik karar verme süreçlerinde oyun teorisinin katkıları büyüktür. Bu geniş uygulama alanı, oyun teorisinin teorik derinliğini ve pratik faydasını açıkça ortaya koymaktadır.
Doktora tezinden üretilip ve genişletilen bu kitap, oyun teorisinin temel kavramlarını ve uygulamalarını detaylı bir şekilde ele almayı amaçlamaktadır. Oyun teorisinin karmaşık matematiksel temelleri ve çeşitli modelleri, okuyucuların rahatça anlayabileceği bir biçimde sadeleştirilmiş ve örneklerle zenginleştirilmiştir. Kitabın hedef kitlesi, oyun teorisine ilgi duyan ve bu alanda derinlemesine bilgi edinmek isteyen akademisyenler, araştırmacılar ve öğrencilerden oluşmaktadır. Amacımız, okuyuculara stratejik düşünme becerilerini geliştirme ve karmaşık etkileşimlerin ardındaki temel dinamikleri anlama konusunda güçlü bir temel sunmaktır.
Günümüz dünyasında, kararlar nadiren izole bir ortamda alınır. Genellikle, bir kişinin ya da kuruluşun eylemleri, başkalarının kararlarından etkilenir ve bu da karmaşık bir etkileşim ağını doğurur. Oyun teorisi, bu tür durumları analiz etmek ve optimal stratejiler geliştirmek için güçlü araçlar sağlar. Oyun teorisi, bireylerin ve toplulukların karar alma süreçlerindeki stratejik etkileşimlerin derinlemesine anlaşılmasını sağlar. Bu nedenle, bu kitapta sunulan bilgilerin ve analizlerin okuyuculara sadece teorik bir perspektif kazandırmakla kalmayıp, aynı zamanda günlük yaşamlarında ve kariyerlerinde stratejik düşünme yeteneklerini geliştirmelerinde de yararlı olacağına inanmaktayız.
Sonuç olarak, oyun teorisinin geniş ve büyüleyici dünyasına adım atacak olan siz değerli okuyucularımıza bu yolculukta başarılar diliyoruz. Bu kitabın, oyun teorisinin zengin dünyasını keşfetmenize yardımcı olmasını ve stratejik düşünme yeteneğinizi geliştirerek size yeni ufuklar açmasını temenni ediyoruz.
Die Zehn Gebote : ein chinesischer Katechismus des Lebens
Authors: You Bin
Published: August 2024

Der Katechismus wird oft als Lehre von altmodischen Glaubenssätzen oder als autoritäre Liste dessen, was uns religiöse Führer zu glauben zwingen, wahrgenommen. Dieser Katechismus ist ein Überlebenspaket mit der Nahrung namens 'Glaube'. Er ist frisches Wasser aus der Quelle für den täglichen Lebensweg und zur Orientierung bei der Entscheidungsfindung. Diese vier Bände chinesischer Katechismen übertragen die klassischen Kerntexte des christlichen Glaubens in das heutige Leben: das Glaubensbekenntnis (Bd. 1), das Vaterunser (Bd. 2), die Zehn Gebote (Bd. 3) und die Liturgie als Feier des Lebens (Bd. 4). Der Autor You Bin aus Peking bietet es aus chinesischer Sicht als Beitrag zur interkulturellen Theologie an. Es ist ein Geschenk an die Weltchristenheit und die Menschheit. Es ist kein lutherischer, reformierter, katholischer oder anglikanischer Katechismus sondern ein post-konfessionelles Fenster zum Leben. In diesem Band 3 werden die Zehn Gebote vor einem chinesischen Hintergrund und mit chinesischer Weisheit interpretiert.
Análise da acessibilidade em sites de bibliotecas de universidades públicas
Authors: Vital Luciane Paula , Braga Juliana Bezerra , Denck Bianca , Bamberg Callu Ribeiro Ferreira Pedreira e Andrade
Published: August 2024

O ambiente digital se constitui em um espaço de interação ativa na sociedade atual. Compreende-se que as bibliotecas são instituições de promoção de conhecimento e cultura que precisam ter um alcance amplo e pensar na acessibilidade em suas diferentes formas. Esse estudo teve como objetivo ‘Analisar a acessibilidade em sites de bibliotecas universitárias segundo os critérios do Web Content Accessibility Guidelines (WCAG 2.2)’. Foi realizada a análise das páginas iniciais de duas bibliotecas universitárias públicas federais do Estado de Santa Catarina, Universidade Federal de Santa Catarina (UFSC) e Universidade Federal da Fronteira Sul (UFFS) - campus Chapecó. O estudo é descritivo e exploratório, utilizando como método o levantamento e como instrumento de coleta de dados o formulário. Foi feita uma análise inicial automática pela plataforma online AccessMonitor e uma análise manual baseada nas barreiras de acessibilidade informacional. Após as avaliações realizadas, percebe-se que os sites atendem a maior parte dos critérios básicos de acessibilidade e, portanto, são considerados sites acessíveis. Porém, podem aperfeiçoar e melhorar sua estrutura de programação adicionando elementos que garantem uma melhor acessibilidade, especialmente os critérios do nível de conformidade A, de acordo com as diretrizes WCAG 2.2.
Fontes de informação, internet e novos desafios com a inteligência artificial
Authors: Vieira Bruna Beatriz de Moura , Passos Ketry Gorete Farias dos
Published: August 2024

As ferramentas de inteligência artificial (IA) trazem novos desafios e oportunidades, tornando-se cada vez mais essencial saber avaliar a qualidade das informações disponíveis na internet. Nesse contexto, o bibliotecário desempenha um papel crucial, orientando na avaliação de fontes de informação e ensinando habilidades de letramento algorítmico. Além disso, deve-se conscientizar os usuários quanto as questões que permeiam os direitos autorais na internet. Tem como objetivo geral fornecer diretrizes e boas práticas para o uso ético das ferramentas de IA garantindo o reconhecimento e a valorização dos criadores de conteúdo. Como resultado indica-se boas práticas para uso de ferramentas de IA garantindo o reconhecimento e a valorização dos criadores de conteúdo. Conclui-se que respeitar os direitos autorais é fundamental para promover uma utilização ética e responsável da tecnologia. Assim, podemos aproveitar plenamente os benefícios da IA mantendo a integridade e a confiabilidade das informações.
Banditry and the complicity of authorities in Zamfara State
Authors: Mahmud Muhammad Alamin , Maigari Abubakar Aliyu
Published: August 2024

Banditry is one of the major forms of insecurity in many states of the Northwest of Nigeria; it specifically poses significant threats to the wellbeing of the community and the economic stability in Zamfara State. The objective of this work is to examine the causes of banditry, analyze the impact on socio-economic, political and human security in Zamfara State and unravel the complicity of authorities in the banditry syndicate. Employing a qualitative approach, using primary sources, the study adopted the human security theory which emphasized the impact of banditry on the wellbeing and safety of people and communities in Zamfara State. The research findings include the identification of several causes of banditry which are farmer-herder conflicts, state and traditional rulers’ complicity, poverty. Banditry’s impact on the socio-economic activities has led to a significant decline in agricultural productivity, economic instability, loss of lives and property while in the political aspect it has resulted in a weak governance, political instability and threat to democratic process. Human security is severely impacted by banditry, with thousands of people displaced, human rights violation and disruption of basic services such as healthcare and education. The research recommended the adoption of integrated security strategies, economic support and development, community-based initiatives, government accountability and improvement, conflict resolution, human security and social services which should be critically used to mitigate the adverse effect of banditry and restore stability in Zamfara State.
Exploring the Ontological Security of Young Adult Migrants in Glasgow, UK
Authors:   , Nicolson Marcus
Published: August 2024

Scotland has long portrayed itself as a welcoming, tolerant, and progressive country which is inclusive towards migrant groups, often drawing on comparisons with other parts of the UK. This has helped to create a macro-narrative of Scottish distinctiveness (Nicolson and Korkut, 2022). However, this progressive narrative does not always align with the everyday experiences of migrants living in the country, who often experience racism and discrimination. This discord between narrative and lived experience takes centre stage in this qualitative study. A narrative enquiry methodology is used to explore mundane events and everyday interactions for five young adult migrants who have settled in Glasgow over the last 10-years, as well as one local-born participant. Creative arts research methods were also used to generate participant artworks, including collage, which provide a fresh perspective for analysis. This approach allows for the visualisation of identities, and everyday routines. Additionally, the opinions of selected Scottish politicians have been collected to gather an additional viewpoint of political narratives surrounding identity, diversity, and immigration in Scotland. An Ontological Security Theory (OST) theoretical framework is used to analyse how study participants seek to establish individual security through a variety of coping mechanisms (Giddens, 1991). The analysis explores how young adult migrant individuals employ self-securitising measures, negotiate their identities, and, in some cases, adopt nationalist political behaviours, to avoid the experience of ontological insecurity. The study has important considerations for research on migrant identities, and in sub-state nationalist political contexts, as well as marking a return to the micro-application of OST study. While the extant OS literature has highlighted the importance of individual biographical narratives on identity negotiation, this study emphasises the significance of collective narratives in guiding the everyday behaviours of migrant subjects. It seeks to answer the following key research questions: How do macro-narratives influence the interpretation of everyday events for young adults of migrant background in Scotland? To what extent can an OST perspective help us to understand the security-seeking processes of young adult migrants?
Peran Kader Surabaya Hebat dalam Pencegahan Penyakit Demam Berdarah Dengue di Kelurahan Klampis Ngasem
Authors: Sartika Devi Prameswari  , Sri Windari  , Gideon Setyo Budiwitjaksono  , Mar’atus Sholikhatunnisa  , Mohamad Zahrain Adjie  , Moh Fatkhur Rohman  , Jessica Putri Adiyoga  , Melinda Trisya Yulianto  , Syafira Puteri Maharani  , Fiya Wardhatul Islamyi  , Tia Ivanka
Published: August 2024

The JUMANTIK (Mosquito Larvae Monitoring Cadre) activity is an effort to prevent and control dengue fever through the inspection and monitoring of mosquito larvae in residential areas. This program is a collaboration between students of the Community Service Program (KKN) from UPNVJT and the Surabaya Hebat Cadres (KSH) of Klampis Ngasem RW01. The aim of this program is to raise awareness and community participation in maintaining environmental health and preventing the spread of dengue fever in Surabaya. Through this activity, it is expected that the community will become more active in maintaining environmental cleanliness and regularly monitoring the presence of mosquito larvae. The results of this program show an increase in public awareness and a decrease in the number of dengue fever cases in the monitored areas.
Pemberdayaan Program Urban Farming Untuk Meningkatkan Ketahanan Pangan Dan Kualitas Lingkungan di Kelurahan Gebang Putih Kota Surabaya
Authors: Tiara Himma Fadhilah  , Adilah Dwita Cahyana  , Ferdiansyah Dwiky Nugraha  , Gideon Setyo Budiwitjaksono4
Published: August 2024

The city of Surabaya, as the most populous city in East Java, faces challenges in providing green land and open space for its residents. Thus, urban farming emerged as an innovative solution to overcome limited land in urban areas. This community service aims to empower the residents of Gebang Putih Subdistrict, Surabaya, through an urban farming program. This activity includes outreach and training on urban farming techniques, including hydroponics and growing plants in pots. The results of this activity show that residents gave a positive response and high enthusiasm for this program. Urban farming not only increases food security and family independence but also contributes to improving environmental quality and public health.
THE INFLUENCE OF FINANCIAL DISTRESS, MANAGEMENT CHANGE AND CLIENT COMPANY SIZE ON AUDITOR SWITCHING IN LQ45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2021
Authors: Inang Ayu  , Suryaningsi  , Indah Zakiyah
Published: August 2024

This research was conducted on LQ45 companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of research used by the author is the quantitative method, the sampling method uses purposive sampling, and the data source used is secondary data, which comes from the company's audited financial statements LQ45. The number of samples in this study were 30 companies. Auditor switching in this study uses din variable proxies. The data analysis technique used is Descriptive Statistical Analysis and Multiple Linear Regression Analysis.
This research was conducted at the Indonesia Stock Exchange Office. Based on the results of the descriptive statistical tests, the F test, and the T test, the results showed that financial distress, management changes, and client company size had no effect either partially or simultaneously on auditor switching.
ANTESEDEN AGRESIVITAS PAJAK PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR: BUKTI DARI NEGARA BERKEMBANG
Authors: Nurifa Laksmitasari Azizah  , Eka Mustikasari
Published: August 2024

The most significant state revenue in Indonesia comes from tax revenues, with a self-assessment system. Based on several previous studies, this system could be a factor in not achieving the tax revenue target. For companies, tax collection is considered a burden that reduces profits; This is what causes companies to carry out tax aggressiveness as a strategy in tax planning. Tax aggressiveness is one of the factors inhibiting state tax revenues. This research aims to analyze the influence of Corporate Governance and Corporate Social Responsibility on tax aggressiveness. The population in this research are property, real estate and construction service sector companies listed on the Indonesian Stock Exchange. The results of this research found that: 1. The Audit Committee has a significant influence on Tax Aggressiveness. 2. Independent Commissioners do not have a significant effect on Tax Aggressiveness. 3. Corporate Social Responsibility has a significant effect on Tax Aggressiveness. 4. The Audit Committee and Independent Commissioner Corporate Social Responsibility together have a significant influence on Tax Aggressiveness.”
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PROVINSI NUSA TENGGARA TIMUR
Authors: Herni Sunarya  , Zainal Arifin Pua Geno
Published: August 2024

Informasi tentang  besarnya kontribusi dari  pajak dan retribusi  terhadap Pendapatan Asli Daerah merupakan hal yang sangat penting  karena  dapat meninjukkan kemampuan keuangan daerah dan  menjadi dasar untuk  mengoptimalisasikan  potensi PAD. Masalah yang dirumuskan dalam penelitian ini adalah Bagaiman Kontribusi Pajak Daerah dan retribusi daerah Terhadap Pendapatan Asli daerah  pada Pemerintah Propinsi Nusa Tenggara Timur . Tujuan dalam penelitian ini adalah untuk mengetahui Kontribusi Pajak Daerah dan retribusi daerah Terhadap Pendapatan Asli daerah  pada Pemerintah Propinsi Nusa Tenggara Timur. Teknik yang digunakan dalam pengumpulan data penelitian adalah teknik studi dokumentasi yakni peneliti mengumpulkan dokumen seperti laporan realisasi anggaran dan catatan atas laporan keuangan  selanjutnya dipelajari  untuk digunakan dalam analisis hasil. Teknik anaisis data yang digunakan adalah    Kontribusi Pajak Daerah Terhadap PAD dengan rumus :  Pajak Daerah/PAD x 100% dan kontribusi Retribusi dengan Rumus Retribusi /PAD x 100%. Hasil dari penelitian yang dilakukan ini adalah Kontribusi Pajak daerah terhadap Pendapatan Asli Daerah  Propinsi Nusa Tengara Timur tahun 2021, 2022 dan 2023  dengan capaian prosentase kontribusi pajak daerah ada pada  criteria  > 50% sehingga dinilai   dalam kategori sangat baik,  Kontribusi retribusi daerah terhadap Pendapatan Asli Daerah tahun 2021,2022 dan 2023 propinsi Nusa Tenggara Timur ada pada  criteria  1% - 10% sehingga dinilai  dalam kategori sangat kurang.
ANALYSIS OF GROSS PROFIT IN IMPROVING THE EFFICIENCY OF THE TUNAS HARAPAN BAUMATA KUPANG BUSINESS GROUP
Authors: Zainudin Adang Djaha
Published: August 2024

The formulation of the problem in this research is how to obtain profits in terms of changes in sales volume, selling price and cost price obtained by the Tunas Harapan Baumata Kupang Business Group in increasing business efficiency. The objectives to be achieved in this research are knowing the amount of gross profit based on changes in sales volume, knowing the amount of gross profit based on changes in selling price, knowing the amount of gross profit based on changes in cost price and knowing the amount of gross profit based on changes in sales volume, selling price and cost price. The type of data used in this research is quantitative data with the data source being secondary data. Data collection techniques use document study. The data analysis technique used is as follows: a). Gross Profit Analysis using Volume Difference with the following formula: Sales Volume Difference = SVDU x LKPUd. Information SVDU = Volume Difference in Units; LKPUd = Budgeted Gross Profit Per Unit, b) Gross Profit Analysis using the price difference with the following formula: Selling Price Difference = SHJP x VPTr. Note: SHJP = Sales Price Difference, VPTr = Realized Sales Volume, c). Gross Profit Analysis using the difference in Cost Price with the following formula: Difference in Cost Price = SHPPu x VPTr; Note: SHPPu = Difference in Cost of Goods Per Unit, VPTr = Volume VPTr = Realized Sales Volume. The research results show that the difference in sales volume made by business groups provides a profit of Rp. 940,000, the amount of profit obtained exceeds the planned profit of IDR 16,530,000.  This means that the difference in profit due to an increase in the selling price is IDR 16,590,000. The difference between the budgeted cost per unit and the actual cost per unit is IDR. 25, Because the budgeted cost per unit is smaller than the actual cost per unit, the difference in cost is called loss difference.  Thus, the amount of loss that occurs due to changes in the cost price per unit is IDR. 11,060,000, the difference in profitable volume is IDR. 940,000, the difference in selling price also results in a profit of Rp.  16,590,000, while the difference in cost price experienced a loss of Rp. 5,530,000. The cost price experienced a loss due to the actual cost price not being in accordance with the budgeted cost price
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI SURVEI PADA UNIVERSITAS DI KOTA KUPANG
Authors: Yusniati Hasan  , Sulaiman  , Suryaningsi
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh Motivasi terhadap Minat Mengikuti PPAK, Lingkungan Keluarga terhadap Minat Mengikuti PPAK,  Kondisi Sosial Ekonomi terhadap Minat Mengikuti PPAK dan pengaruh Motivasi, Lingkungan Keluarga dan Kondisi Sosial Ekonomi secara simultan terhadap Minat Mengikuti PPAK. Jenis penelitian yang digunakan adalah Kuantitatif. Penentuan sampel menggunakan purposive sampling dan rumus slovin diperoleh 82 responden yang berasal dari 3 universitas terbesar di Kota Kupang. Teknik Analisis yang digunakan adalah Analisis Regresi Linear Berganda. Hasil Penelitian menunjukkan bahwa Motivasi (X1) memiliki pengaruh positif dan signifikan terhadap Minat mengikuti PPAK, Variabel Motivasi dengan nilai t hitung sebesar 5,560 > t tabel sebesar 1,664 dengan nilai signifikan 0,000 < 0,05 sehingga dapat disimpulkan bahwa variabel Motivasi berpengaruh positif dan signifikan terhadap Minat mengikuti PPAK. Lingkungan Keluarga memiliki nilai t hitung sebesar 2,362 > t tabel sebesar 1,664 dengan nilai signifikan sebesar 0,01 < 0,05. Namun dikarenakan t hitung berkoefisien negatif maka disimpulkan variabel Lingkungan Keluarga berpengaruh negatif signifikan terhadap minat mengikuti PPAK. Variabel Kondisi Sosial Ekonomi memiliki nilai t hitung sebesar 2,108 > t tabel sebesar 1,664 dengan nilai signifikan sebesar 0,038 < 0,05 sehingga disimpulkan bahwa variabel Kondisi Sosial Ekonomi berpengaruh positif dan signifikan terhadap minat mengikuti PPAK. Secara bersama-sama, motivasi, lingkungan keuarga dan kondisi sosial ekonomi diperoleh nilai F hitung sebesar 25,139 > nilai F tabel sebesar 3,114 nilai signifikan 0,000 < 0,05 sehingga disimpulkan bahwa Motivasi, Lingkungan Keluarga dan Kondisi Sosial Ekonomi secara simultan berpengaruh positif dan signifikan terhadap Minat Mengikuti PPAK.
Faktor Penyebab Meningkatnya Minat Belajar Ilmu Agama Ibu Rumah Tangga di Era Milenial (Studi Kasus di Majlis Ta’lim An Nisa’ Desa Tlogorejo Kecamatan Tlogowungu Kabupaten Pati)
Authors: Fadhil Moh
Published: August 2024

Penelitian ini bertujuan untuk mengetahui faktor yang menyebabkan meningkatnya minat belajar ilmu agama ibu-ibu rumah tangga di Majlis Ta’lim An Nisa’Desa Tlogorejo Kecamatan Tlogowungu Kabupaten Pati. Jenis penelitian ini adalah field research dengan pendekatan kualitatif deskripstif. Instrumen penulisannya human instrumen (penulis sendiri). Metode pengumpulan datanya dengan menggunakan intervew, dokumentasi, dan observasi. Setelah data terkumpul, uji keabsahan data dilakukan dengan tehnik triangulasi data atau dengan mencari data pendukung. Untuk menganalisa data hasil penulisan, digunakan metode deskriptif-kualitatif. Hasil dari reduksi data tersebut, disajikan dalam bentuk display data dengan menggunakan uraian naratif, dan kemudian terakhir disimpulkan. Hasil penelitian ini Faktor-faktor penyebab meningkatnya minat belajar ilmu agama ibu rumah tangga majelis ta’lim An Nisa’ ini ada dua yaitu intern dan ekstern, adapun intern adalah kebutuhan, kesadaran, pengalaman,rasa suka dan cita-cita, juga menyadari bahwa dirinya masih kurang dalam ilmu agama yang demikian itulah menjadikan mereka giat dalam mengikuti majelis ta’lim an nisa’ ini,. Dan faktor ekstern yaitu mereka terpengaruh oleh lingkungan baik keluarga maupun dari masyarakat sekitar. Selain itumereka juga mengikuti majlis ta’lim ini dikarenakan ingin menjalin tali silaturahmi sesama umat muslim.
Penerapan Teknik Pembelajaran Aktif untuk Meningkatkan Penguasaan Konsep Siswa pada Materi Hukum Gravitasi Umum Newton
Authors: Muhamad Ridwan
Published: August 2024

Hasil pembelajaran selama ini menunjukkan fisika sebagai pelajaran yang sulit dan tidak menyenangkan. Tujuan dari penelitian ini adalah mengetahui pengaruh penerapan teknik pembelajaran aktif  dalam meningkatkan penguasaan konsep siswa terhadap materi Hukum Gravitasi Umum Newton. Teknik pembelajaran aktif yang diterapkan  meliputi: penggunaan multimedia, tugas membuat catatan dengan bimbingan  dan pengajaran sinergi. Penerapan ketiga teknik tersebut dilakukan secara bertahap melalui dua siklus penelitian. Pada siklus pertama, pemanfaatan multimedia disertai tugas membuat catatan  dengan bimbingan digunakan dalam pembelajaran, dan ternyata mampu meningkatkan penguasaa konsep siswa terhadap materi yang diajarakan, namun belum mencapai kriteria keberhasilan tindakan. Sebagai tidak lanjut  dilakukanlah siklus kedua. Teknik pembelajaran pada siklus II meliputi penggunaan multimedia, tugas membuat catatan dengan bimbingan dan pengajaran sinergis. Hasilnya ternyata perlakuan pada siklus II  berhasil mencapai kriteria keberhasilan. Untuk mengukur dampak perlakuan digunakan  tes penguasaan konsep sebagai instrumen utama, disamping porto polio, respon siswa, dan observasi kelas. Tes penguasaan konsep diberikan sebelum dan setelah perlakuan. Rata-rata gain hasil penelitian menunjukkan bahwa penerapan teknik pembelajaran aktif berpengaruh meningkatkan penguasaan konsep siswa kelas XI IPA 1  terhadap materi Hukum Gravitasi Umum Newton. Ternyata beragam teknik pembelajaran aktif yang diterapkan secara sinergis dalam pembelajaran mampu meningkatkan keterlibatan aktif siswa secara multi sensori.
Integrated Parking Spaces Arrangement in Commercial Areas (Case Study: Cirebon City)
Authors: Abu Nidal Haikal , Agustina Ardianti , Farhan Ohan , Lestira Hariani Mira
Published: August 2024

The effect of on street parking in urban commercial areas can cause a degradation of road performance. Therefore, the development of an integrated parking system is crucial to be carried out in commercial areas so that the performance of road sections does not degrade and does not cause heavy congestion. This study aims to provide recommendations for integrated parking locations based on existing parking conditions in the study area, so that they can be integrated and combined in one location. The method used is a primary survey that refers to the guidelines of the Indonesian Road Capacity Manual (IRCM) 1997 in analyzing traffic performance, and refer to the Guidelines for the Implementation of Parking Facilities 1997 in analyzing parking conditions. Meanwhile, for recommendations in determining alternative parking locations using SWOT analysis. The result of this research is the proposed location for integrated parking at Pasar Balong with the recommendation of a 4-floor building. The SWOT analysis showed that its strengths are its strategic location and high parking demand, its weaknesses are land limitations and lack of integrated parking management, its opportunities are potential for revenue and increased traffic flow, and its threats are resistance from local businesses and significant investment needs. The implication of this study is to provide a solution to the problem of roadside parking in commercial areas that interfere with traffic flow, improve the efficiency and accessibility of parking facilities for the community, and become a reference for further research on integrated parking management in other commercial areas.
Faktor dan Modus Tindak Kejahatan Mafia Peradilan
Authors: Radita Septiyudia Raden Rizkia
Published: August 2024

Hak asasi manusia sangat dihargai di Indonesia, negara yang menjunjung tinggi supremasi hukum. Mafia peradilan hanyalah salah satu contoh betapa peradilan di Indonesia masih jauh dari apa yang diharapkan. Analisis data kualitatif mengandalkan penalaran deduktif untuk mendapatkan hasil. Faktor biologis berperan dalam perilaku kriminal; pada dasarnya, penjahat mewakili jenis keanehan fisik tertentu, berbeda dari non-penjahat, atau penurunan karakter yang terlihat dalam ciri-ciri fisik, yang mencerminkan tahap awal evolusi. Tujuan penelitian ini dilakukan adalah menganalisis latar belakang dan kondisi sosial, ekonomi, politik yang mendorong munculnya praktik mafia peradilan Penelitian ini menggunakan metodologi penelitian hukum normatif. Penelitian hukum yang dilakukan dalam penelitian ini menggunakan metodologi penelitian kualitatif. Penelitian ini menggunakan metodologi kualitatif untuk menjawab permasalahan hukum yang menjadi fokus penelitian. Penelitian ini menggunakan data sekunder yang diperoleh dari studi literatur, antara lain buku, makalah, jurnal, peraturan perundang-undangan, serta keputusan lembaga dan pemerintah terkait. Tujuannya adalah untuk mengidentifikasi faktor dan metode yang terlibat dalam kejahatan mafia peradilan di Indonesia. Hasil penelitian ini adalah Faktor-faktor yang berkontribusi terhadap keterlibatan seseorang dalam perilaku kriminal terutama bersifat biologis dan Mafia keadilan menggunakan modus operandi, khususnya di tingkat kepolisian, yaitu menghentikan proses penyidikan setelah mencapai kesepakatan finansial dengan tersangka. Kesimpulan penelitian ini adalah penjahat dapat dilihat sebagai kelainan fisik atau penyimpangan yang berbeda dari non-penjahat, yang menunjukkan suatu bentuk degenerasi yang mencerminkan tahap awal evolusi. Kemudian faktor psikologis yang terjadi karena luka dimasa kecil atau cara berfikir dan terakhir karena faktor ekonomi yang mana karena didorong oleh keadaan melakukan Tindakan kejahatan.
Vulneración del Debido Proceso por la Destitución del Contralor General del Estado a las Autoridades de Elección Popular
Authors: Cruz Moreno Emma Patricia
Published: August 2024

Se observa una evidente transgresión a la LOSEP y sus normativas, particularmente el Art. 76 de la Constitución de la República, que establece el derecho al debido proceso, junto con el numeral 2 del Art. 11 de la misma Constitución y el Art. 417 que indica que los tratados de derechos humanos y otros instrumentos internacionales en Ecuador deben aplicar principios que no restrinjan los derechos ni su exigibilidad directa, lo cual incluye la incapacidad para defenderse en un plazo razonable, la suspensión y el pago de indemnizaciones, incluidos los despidos, lo cual vulnera directamente no solo la Constitución, sino también tratados internacionales como la Convención Americana sobre Derechos Humanos, la cual está protegida constitucionalmente en la República. El tipo de investigación realizada corresponde a una modalidad cualitativa, centrada en el análisis de casos específicos en los cuales el Contralor General del Estado destituyó a funcionarios de elección popular. A través del análisis, se pretende determinar el alcance de dichas acciones y los aspectos en los cuales se ha violado el debido proceso en tales destituciones. Se concluye que hubo una violación al debido proceso, ya que el Contralor asumió simultáneamente las funciones de denunciante y juez sancionador, valorando todas las pruebas de descargo para emitir su resolución, sin permitir la revisión imparcial y la aplicación de la sana crítica por parte de un juez neutral.
Ukraine’s reconstruction in the context of EU accession
Authors: Grieveson Richard , Landesmann Michael , Pindyuk Olga , Tverdostup Maryna
Published: August 2024

This paper outlines the impact of the war on Ukraine's economy, sets out the main challenges for reconstruction and EU integration, and provides a set of policy recommendations to "build back better" within the EU accession process. The economic and demographic shock caused by the war has been severe. However, we find that Ukraine can feasibly follow the EU-CEE EU integration path once the war ends, and that it will bring a great deal to the EU. Ukraine will not create an unmanageable extra strain on the EU budget, but the integration of its competitive agricultural sector must be carefully managed. Policy priorities for Ukraine and the EU include measures to mitigate the demographic shock, rebuild infrastructure in a way that integrates Ukraine more tightly into the EU economy, support the regions most impacted by the war, and use trade and FDI policies to maximise the benefits of EU integration.
Development and Use of the Alphabetical Analysis Technique in Qualitative Research
Authors: Akbaba Altun Sadegül
Published: August 2024

Researchers utilize data analysis methods according to the questions they explore and analyze the data accordingly. However, current qualitative techniques may be insufficient, and many different research designs and techniques have been proposed in recent years. As Patton (1990) stated, if there is no existing method or technique suitable for the research, the researcher should develop and conceptualize one. This study first discusses the importance of choosing the appropriate qualitative research method for the research topic. It then explains which analysis technique should be used in qualitative research and depicts the development process of alphabetical analysis. Finally, the alphabetical analysis technique is introduced. Alphabetical analysis provides a framework for presenting content using the letters of the alphabet. The stages of alphabetical analysis consist of five steps: 1) reading the data multiple times and deciding how to analyze it; 2) preparing a table with the letters of the alphabet; 3) placing each feature under the relevant letter; 4) determining the frequency of each concept or word; 5) writing the features under each letter in a meaningful way. This technique aims to make data more understandable and offers a novel approach for qualitative researchers, increasing interest and readability by presenting characteristics of professions in a different format.
A disciplina escolar Biologia: uma incursão histórica por meio de revisão sistemática de artigos
Authors: de Araujo Leite Fabiana , Vieira Carvalho Oliveira Marques Clara Virginia
Published: August 2024

A História das Disciplinas Escolares é uma área de estudo que possibilita compreender como os conteúdos se tornaram saberes escolares. Desse modo, neste artigo, objetivou-se saber sobre a história da disciplina escolar Biologia no contexto brasileiro. A presente pesquisa é uma revisão sistemática de artigos, direcionada pelo caráter qualitativo. Nesta investigação, foi estabelecido o recorte temporal a partir do ano de 2009 a 2023, sendo analisados 10 artigos advindos do Portal de Periódicos da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes). Os resultados da pesquisa demonstram que a história dessa disciplina abrange mudanças e momentos estáveis, como no século XIX até o início do XX, de modo que se constituía por alguns conteúdos da Biologia, como a Zoologia e a Botânica, e era chamada História Natural.
O uso do Facebook para o ensino de Botânica – reflexões a partir de uma sequência didática aplicada com estudantes do ensino superior
Authors: Lacerda Tainá , Da Silva Renata Priscila , Buril Maria Teresa
Published: August 2024

Este artigo compartilha e analisa as percepções de estudantes matriculados em um curso de licenciatura em Ciências Biológicas, os quais participaram de uma experiência de metodologia ativa utilizando a rede social Facebook para explorar o conteúdo de Botânica. Tanto a sequência de atividades proposta quanto a análise das percepções dos estudantes destacam o potencial do Facebook como uma ferramenta metodológica aplicável tanto no ensino básico quanto no superior. De modo geral, foi possível perceber o interesse dos estudantes em explorar diferentes espaços cibernéticos, uma prática menos comum em ambientes de ensino formal, onde ferramentas expositivas tradicionais predominam em detrimento de métodos mais interativos.