bluuebunny/crossref_metadata_2025 huggingface dataset:
Hubungan Profitabilitas, Tahun Pandemi, dan Financial Distress pada Tax Avoidance
Authors: Andika I Kadek Peri , Sukartha P. D'yan Yaniartha
Published: May 2023

The government continues to strive to optimize tax revenue, but the tax revenue target has not been achieved due to various reasons, one of which is tax evasion. The research objective is to examine the relationship between profitability, the year of the pandemic, and financial distress on tax avoidance. The research population is all issuers listed on the Indonesia Stock Exchange during the 2018-2021 period. The number of samples used is 748 companies with purposive sampling method. The research data were analyzed using multiple linear regression analysis using the Statistical Data Analysis (STATA) application. The results of the study show that profitability, the year of the pandemic and financial distress are negatively related to tax avoidance.

Keywords: Profitability; Covid-19; Financial Distress; Tax Avoidance
Pemanfaatan Teknologi Informasi, Profesionalisme, Pengalaman Kerja dan Kinerja Auditor
Authors: Putra I Made Edy Purnama , Wirawati Ni Gusti Putu
Published: May 2023

This study aims to examine the effect of the use of information technology, professionalism and work experience on auditor performance. This research was conducted at the Bali Province Public Accounting Firm (KAP). The number of samples is 52 people, with the method of determining the sample in this study using a purposive sampling technique. Data collection through survey methods with questionnaire techniques. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that the use of information technology, professionalism and experience had a positive effect on auditor performance. This proves that auditor performance is influenced by the use of information technology, professionalism and experience which are very important for every auditor to have.

Keywords: Utilization Of Information Technology; Professionalism; Experience; Auditor Performance
E-Billing System, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Era Pandemi Covid-19
Authors: Sura Ni Made Dwi Pratiwi , Rasmini Ni Ketut
Published: May 2023

The research aims to test empirically the effect of implementing the e-billing system, tax sanctions and service quality on tax compliance in the Covid-19 pandemic era. The study uses the Theory of Planned Behavior and Attribution Theory, with a population of 140,595 registered taxpayers at the East Denpasar Pratama Tax Office with a total sample of 100 respondents obtained by the slovin formula. The sample collection method uses a non-probability sampling method with a purposive sampling technique. The data collection method uses a questionnaire with multiple linear regression data analysis techniques. The results showed that the implementation of the e-billing system, tax sanctions and service quality had a significant positive effect on taxpayer compliance in the Covid-19 pandemic era.

Keywords: E-Billing System; Tax Sactions; Quality of Tax Service; Taxpayer Compliance
Performance Test Application Center For Research And Community Service With The Pieces Method At STKIP Dharma Bakti Lubuk Alung Foundation
Authors: Yoliadi Dodi Nofri
Published: May 2023

The Center for Research and Community Service is a unit that manages the fields of research and community service. So far, the Center for Research and Community Service (P3M) at the Dhar-ma Bakti Lubuk Alung Foundation STKIP manages data on research activities and community service using Microsoft Access, which is entered into the database. Therefore, a web-based research and community service center application for the Dharma Bakti Lubuk Alung Foundation was built using the PHP programming language and database processing using MySQL. The application development method used is the waterfall method. GTMe-trix will be used as software testing to evaluate the performance of this application. The method used in this study is a quantitative method with the PIECES analysis model. The application performance evaluation Center for Research and Community Service received a grade A, indicating that the application was running "very well" based on the results obtained from all pages tested using GTMetrix. The results of the analysis of the level of satisfaction of users of the Center for Research and Community Service applications obtained a value of 4.4, which means that the level of user satisfaction can be categorized as "very satisfied."
Penerapan Metode Nine-Step Kimball Dalam Pengolahan Data History Menggunakan Data Warehouse dan Business Intelligence
Authors: Anshari Said Fadlan , Retno Sujacka
Published: May 2023

Data warehouse dan business intelligence merupakan perpaduan teknologi informasi yang dapat dimanfaatkan oleh banyak perusahaan yang memiliki data histori dan data transaksi yang cukup besar untuk bisa selanjutnya diolah, seperti yang dimiliki oleh beberapa perusahaan waralaba. Dengan menggunakan metode nine-step Kimball sebagai metode pengembangan data warehouse-nya, seta aplikasi Tableau sebagai media visuailsasi dari hasil business intelligence-nya, perusahaan dapat melihat hasil pengolahan data histori dan data transaksi yang telah dihasilkan, yang berkaitan dengan fungsi bisnis penjualan atau transaksi. Hasil pengolahan data ini dapat dimanfaatkan oleh lintas tim dan seluruh stakeholder perusahaan untuk bisa melihat gambaran bisnis yang telah dijalankan, serta membantu untuk mendukung keputusan dalam pengembangan bisnis di waktu yang akan datang. Selain daripada itu, hasil pengolahan data dalam data warehouse ini dapat dimanfaatkan oleh perusahaan untuk diolah lebih lanjut, salah satunya menggunakan metode data mining, yang dapat dimanfaatkan untuk kebutuhan prediksi di masa depan.

Kata kunci: data warehouse, business intelligence, nine-step Kimball, Tableau, data mining
ОСОБЕННОСТИ ФОНЕТИЧЕСКОЙ ВАРИАТИВНОСТИ В УСЛОВИЯХ АНГЛО-КОРЕЙСКОГО БИЛИНГВИЗМА
Authors: Запорожская Нелли Михайловна
Published: May 2023

В статье описываются особенности корейской региональной разновидности английского языка. Особое внимание уделяется просодической интерференции, возникающей при контакте английского и корейского языков. Рассматриваются особенности слоговой структуры, фразовой выделенности и речевого ритма в английской речи дикторов-корейцев вне естественной языковой среды.
РОЛЬ ЯЗЫКОВОЙ ЛИЧНОСТИ ПЕРЕВОДЧИКА ПРИ ПЕРЕВОДЕ ХУДОЖЕСТВЕННЫХ ТЕКСТОВ НА ПРИМЕРЕ ЦИКЛА КНИГ ДЖ. К. РОУЛИНГ «ГАРРИ ПОТТЕР»
Authors: Ладуренко Анастасия Дмитриевна , Роговая Наталья Александровна
Published: May 2023

Статья посвящена определению роли личностных особенностей переводчика и их влиянию на продукт перевода. Анализ данного аспекта вместе с четким разграничением профессионального подхода к переводу и вольной трактовки переводимого текста, оправданной восприятием и личностными качествами переводчика, имеет большое практическое значение. Исследование проводилось на основе серии книг Джоан Роулинг «Гарри Поттер». В статье рассматривается оригинальная версия первой книги цикла – “Harry Potter and the Sorcerer's Stone”, ее переводы на русский язык, выполненные переводчиками И. В. Оранским, М.В. Спивак и непрофессиональными переводчиками проекта Potter's Army.
WEST SYNDROME ASSOCIATED WITH LISSENCEPHALY - CASE REPORT
Authors: Santos Gabriella , Meireles Pedro , Freitas Beatriz , Oliveira Janaina , Sousa Heloisa , Godoy Luciana , Cansino Julieta
Published: May 2023

Lissencephaly is a rare condition with a poor prognosis. It is characterized by a cerebral malformation due to deficient neuronal migration, which occurs between the 12th and 16th weeks of gestation. This deficient migration can generate changes in the cerebral parenchyma like agyria, pachigyria or heterotopic band. Due to the difficulty of clinical suspicion, it is essential to perform diagnostic imaging tests. It is a pathology with a poor prognosis that requires strict monitoring with a multidisciplinary team. It may be associated with West Syndrome (SW), which is characterized as an epileptic encephalopathy based on a triad: epileptic spasms, hypsarrhythmia in electroencephalography (EEG) and developmental arrest or psychomotor delay. The highest incidence is in males and between 3 and 12 months, being more common in the first two years of life. This syndrome is epileptogenic and can be etiologically classified as cryptogenic and symptomatic, the latter has a structural cause in the central nervous system, such as lissencephaly. The diagnosis of SW is made by the union between clinical characteristics, electroencephalographic findings (EEG) and imaging tests. Treatment, due to the difficult control of seizures, is usually done with combination of multiple antiepileptics. The case described here reports the clinical evolution of a pediatric patient with lissencephaly associated with West syndrome, highlighting the main milestones of his clinical evolution until diagnosis.
ANALISIS PENGUKURAN GEOMETRIK PADA MESIN DRILLING (BOR) DI SMK MUHAMADIYAH CIMANGGU KABUPATEN CILACAP
Authors: Maulani Irna sari
Published: May 2023

Pelaksanaan praktikum di institusi pendidikanmerupakan bagian penilaian pencapaian setelah KBMsecara teoritis. Kelancaran dan keberhasilan daripraktikum sendiri didukung oleh beberapa factor,salah satunya kualitas dari suatu mesin. Praktik kerjamesin bor sendiri sangat bergantung pada geometricmesin bor yang sering kali perlu kalibrasi denganbiaya yang tidak terjangkau sehingga pengukurangeometric pada mesin bor kerap kali menjadiberpengaruh terhadap hasil praktik siswa di SMK.Pengukuran geometric pada mesin bor dilakukanuntuk menganalisa penyebab berubahnya ukuran darihasil penggunaan dengan pengukuran setelah praktikmesin selesai, maka demikian dapat diketahuipenyebab yang nantinya menjadi factor pendukungkeberhasilan siswa dalam melaksanakan praktik.
ANALISIS SABUK V DAN PULLEY PADA MESIN PENCACAH PLASTIK KAPASITAS 25 KG/JAM
Authors: Herdiana Ade
Published: May 2023

Kehidupan sehari-hari di zaman modern initak lepas dari yang namanya alat bantu Manusia.Seiring berjalannya waktu membuat manusiasemakin berfikir kritis hingga mampu menciptakaninovasi baru di bidang mesin. Yang membantumempermudah pekerjaan manusia. Seperti mesinpencacah plastik yang menggunakan sistem transmisisabuk-v dan pulley, sehingga perlu di analisis secaradan menggunakan sofware Finite elemen method.Sehingga mendapatkan hasil % slip = 0,96%,tegangan luluh 9.2 Mpa dan faktor keamanan 45sedangkan standar faktor keamanan adalah 1
PENGARUH BAHAN BAKAR PERTALITE PADA SEPEDA MOTOR YAMAHA VIXION NVL 2014
Authors: Riyadi Slamet
Published: May 2023

Baru-baru ini pemerintah memperkenalkan produkbahan bakar baru yang diberi nama Pertalitedengan nilai oktan 90. Pemerintah mengatakan darisegi kualitas Pertalite memiliki kualitaspembakaran yang lebih sempurna di bandingPremium, dan kualitas nya hampir setara denganPertamax. Namun dari segi harga Pertalite dipasarkan lebih murah dari Pertamax. Meskipunsudah disampaikan keunggulan bahan bakarPertalite namun pemerintah belum menyampaikanhasil riset resmi untuk mengetahui performansimesin akibat pemakaian bahan bakar Pertalite.Untuk mengetahui performa mesin dari pemakaianbahan bakar Pertalite maka perlu dilakukanpengujian unjuk kerja mesin dengan bahan bakarPertalite, meliputi bahan bakar bakar sfesifik (SFC).Pada pengujian ini bahan bakar Pertalite akandibandingkan dengan pemakaian bahan bakarPremium dan bahan bakar Pertamax. Pengujiandilakukan dengan variasi putaran mesin yangberbeda.Dari hasil pengujian penggunaan bahan bakarPertalite menghasilkan uji kerja daya dan torsi yanglebih baik dibandingkan Premium, namun masihkalah unjuk kerjanya dibandingkan bahan bakarPertamax. Pertalite lebih hemat bahan bakar, danmenghasilkan daya yang lebih besar dibandingkanPremium, sehingga menghasilkan SFC yang lebihbaik dibandingkan Premium. Bila dibandingkanPertamax, SFC Pertalite lebih rendah
The Multispecies City in McCarthy’s Suttree and Duiker’s Thirteen Cents
Authors: Wylie Dan
Published: May 2023

“First-wave” ecocriticism focused on “nature writing” attuned to supposedly human-free wildness and its healing beauty. The presence of non-human life in cities was largely ignored. Now, numerous branches of interdisciplinary thought endeavour to transcend the culture/nature dichotomy, to recognise non-human agency, and to call for a more equitable formulation of urban “communities of conviviality.” Though cross-species interdependencies necessarily occur, attitudes vary according to multiple variables of class and education, socialisation and economic opportunity. Is such beneficent conviviality not a luxury permitted only to the cushioned and the safe? What happens to human-nature relations in urban areas or strata of poverty and precarity? The article compares two novels concerned with impoverished urban communities: Cormac McCarthy’s Suttree (1979) set in 1950s Knoxville, Tennessee, and K. Sello Duiker’s Thirteen Cents (2000), set in Cape Town. It attempts a reading sensitive to the intimate interfusion of material and imaginative manifestations of multiple species simultaneously.
Kurumsal Çevrecilik ve Örgütsel Dayanıklılık: Gaziantep Ekonomi Sahası Üzerine Bir Araştırma
Authors: DURMUŞ Gökmen
Published: May 2023

Bu çalışmanın amacı işletmelerde kurumsal çevrecilik ile örgütsel dayanıklılık arasında bir ilişki olup olmadığının belirlenmesidir. Çalışmada; Gaziantep ekonomi sahası örneklem olarak seçilmiş ve sektörel herhangi bir kısıtlamaya gidilmemiştir. Banerjee’nin (2002) kurumsal çevrecilik ölçeği ile Kantur ve İseri-Say’ın (2015) örgütsel dayanaklılık ölçeğinden faydalanılmış ve yapılan anket çalışmasına her düzeyden 416 çalışan katılmıştır. Toplanan veri, IBM SPSS Statistics programı yardımıyla; açımlayıcı faktör analizi, ANOVA ve regresyon analizlerine tabii tutulmuştur. Analizler neticesinde işletmelerin kurumsal çevrecilik anlayışları ile örgütsel dayanıklılıkları arasında tutarlı bir ilişki olduğu belirlenmiştir. Diğer taraftan firma faaliyet süresi ve şirket türünün işletmelerin kurumsal çevrecilik faaliyetlerine yahut örgütsel dayanıklılığına dikkate değer bir etkisi bulunmadığı ortaya çıkmıştır. Kurumsal çevrecilik faaliyetleriyle işletmenin uyum kapasitesinin arttığı, bunun da işletmeyi zorlu durumlardan sonra toparlanabilmesinde esneklik kazanmasına yardımcı olduğu söylenebilir. Bu açıdan bakıldığında, işletmelerin çevreci faaliyetlere yönelmesiyle birlikte adaptasyon yeteneğini artırıp kazandığı esneklik ile krizlere karşı daha dirençli bir seviyeye çıkmış olacağını söylemek rasyonel olacaktır.
Encefalopatia hepática no departamento de emergência
Authors: Macedo Murilo Poncione de , Calixto Murilo Seixas , Silva Cassandra Mendes Assunção e , Almeida Beatriz Caroline Pazzini de , Rodrigues Giovana de Siqueira Macedo , Macedo Gerson Luiz de
Published: May 2023

Objetivo: Analisar a encefalopatia hepática (EH) no departamento de emergência. Revisão bibliográfica: A EH é definida como a perda sintomática da função cerebral normal causada por insuficiência hepática e/ou desvio portossistêmico, manifestando-se como um amplo espectro de anormalidades neurológicas ou psiquiátricas, variando de alterações subclínicas ao coma. A EH pode ser provocada por baixos níveis de oxigênio no organismo, uso de medicamentos como benzodiazepínicos, antidepressivos e antipsicóticos, bem como diminuição dos movimentos intestinais, sangramento gastrointestinal, consumo excessivo de álcool, septicemia e irregularidades renais.  O sangramento gastrointestinal é o fator desencadeante mais frequente associado à EH, provavelmente porque essa condição é mais comum em pacientes com cirrose do que na população em geral. Considerações finais: A EH é uma das principais e mais graves complicações da cirrose hepática no departamento de emergência. Nesse contexto, é fundamental o pronto reconhecimento desta condição. Seu tratamento é feito através, primeiramente, de cuidados de suporte e estabilização; da identificação dos fatores precipitantes; do adequado suporte nutricional com uma ingestão proteica de 1,2 a 1,5 g/kg/dia, além de medicamentos como a lactulose, lactilol e rifaximina.
Structural magnetic resonance imaging in Parkinson disease with freezing of gait: A systematic review of literature
Authors: Suharto Ade Pambayu , Sensusiati Anggraini Dwi , Hamdan Muhammad , Bastiana Dewi Setyaning
Published: May 2023

Objective:

This review aims to the existing structural neuroimaging literature in Parkinson disease presenting with freezing of gait. The summary of this article provides an opportunity for a better understanding of the structural findings of freezing of gait in Parkinson disease based on MRI.

Methods:

This systematic review of literature follows the procedures as described by the guideline of Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).

Results:

Initial searches yielded 545 documents. After exclusions, 11 articles were included into our study. Current findings of structural MRI on freezing of gait in Parkinson disease are associated with structural damage between sensorimotor-related cortical grey matter structures and thalamus, but not cerebellum and smaller systems, as well as extensive injuries on white matter connecting between those structures.

Conclusion:

Current findings of structural MRI on freezing of gait in Parkinson disease are associated with structural damage between sensorimotor-related cortical grey matter structures and thalamus, but not cerebellum and smaller systems, as well as extensive injuries on white matter connecting between those structures.
Phenomenology of Culture and Issues of Culturology in L.N. Kogan’s Academic Work
Authors: Kirillova Natalya B.
Published: May 2023

The article examines the creative and theoretical aspects of the scientific activity of Lev Naumovich Kogan (1923—1997), an outstanding Russian scholar, Doctor of Philosophy, Professor of the Ural State University. The uniqueness of L.N. Kogan’s creative activity was rooted not only in his manifold scholarly interests, which included philosophy and culturology, political science and sociology, ethics and aesthetics, but also in his special spiritual potential, manifested both in research and in pedagogical areas. The methodological basis of the scholar’s theoretical heritage was culture — creative and political, economic and ecological, everyday and industrial. The article shows that L.N. Kogan’s interest in phenomenology of culture coincided with the period of emergence and development of Russian culturology (1960s—1980s), when the field of humanities engaged in exploration and development of its specific culturological methodology and when the first conceptual studies in the theory and history of culture were published. The author points out that in his works, L.N. Kogan raised a wide range of humanistic ideas — the purpose and meaning of human life, the issues of an individual’s socialization and self-realization, the moral responsibility of a person before History, before Eternity. L.N. Kogan’s academic legacy, which includes about 450 works published in the USSR, in Russia and abroad, is still relevant in the theoretical and practical space of culturology and other humanities.
Miniature as a Source of Information about Russian Shipbuilding Culture of the 15th—17th Centuries
Authors: Madikova Lidia V.
Published: May 2023

The article is devoted to the study of images of boats in Russian chronicles and hagiographic miniatures of the 15th—17th centuries. Shipbuilding is an important component of Russian culture. Thus, the emergence and evolution of water transport contributed to the development of fishing, trade relations and various cultural and historical processes. Over the centuries-old history of navigation and shipbuilding, the image of a ship has acquired a sacred meaning for human. Ship motifs were at the centre of many outstanding works of fine art, literature and music. Images of ships and boats were widespread in chronicle and hagiographic miniatures. They contain a huge layer of visual information for the study of shipbuilding culture. It is visual information that is the main one for studying shipbuilding, which determines the relevance of the issue.

The inclusion of miniatures in the context of the study of shipbuilding makes it possible to obtain information about the methods and technologies used in the manufacture of a water vehicle, an idea of the external appearance of the vessel, what changes it has undergone, what watercrafts were typical for a particular area in a certain period of time, etc.

The novelty of the research solution is in the fact that the author, having carried out the detailed analysis of the images of ships and boats presented on Russian miniatures of the 15th—17th centuries, revealed the design features of the depicted vessels and established that the prototypes for the images were real ships that sailed in the 15th—17th centuries.

The article examined water vehicles presented in the miniatures of the Koenigsberg (Radziwill) Chronicle of the 15th century, the Illuminated Compiled Chronicle of the 16th century, the Illuminated Collection of the Lives of the Vologda Saints of the 17th century, the Hagiography of Anthony of Siya of the 17th century. Moreover, the last two sources were involved in the study of the shipbuilding tradition of Russia for the first time. The author established that the images of ships in miniatures can be used as sources for studying the technologies of construction of ships of various types that existed in Medieval Russia, as well as for reconstruction of ancient ships.
The Effects of Electricity Generation from Solar and Wind Energy on the Day Ahead Market-Clearing Prices and Price Volatility: The Turkish Case
Authors: PEKER Mustafa Çağrı , SİVRİKAYA Ayşen
Published: May 2023

Solar and wind generation are the primary tools to prevent climate change and high carbon emissions. Due to their intermittent generation characteristics, solar and wind power plants have a different impact on the market-clearing price formation compared to conventional generation sources. The paper investigates the solar and wind generation effect on the day ahead market-clearing price in Turkey between the 2016 and 2022. We used a 2nd order polynomial learner model to analyze the impact of solar and wind generation level on the market-clearing price level and volatility. We find that Dutch TTF increases market-clearing price with a coefficient of 0.24. An increase in wind and solar generation reduce the market-clearing price. Solar generation is ineffective on the market-clearing price below a certain demand level. Wind generation reduces market-clearing price with a 37.78 coefficient at low demand levels and a 6.55 coefficient at high demand levels. Solar generation has a price-reducing effect with 5.55 at high demand levels. Finally, Dutch TTF and wind generation increased volatility with coefficients of 0.04 and 0.69; solar generation reduced volatility with a coefficient of 0.83.
Trade Benefits of Transport Network Expansion Policy in Türkiye
Authors: ŞAHAN Duygu , TUNA Okan
Published: May 2023

Over the past two decades, Türkiye has undertaken considerable investment in transport infrastructure to build a well-developed transport network and to get integrated into global supply chains. This study aims to evaluate long-term trade expansion benefits of transport network investment in Türkiye to derive recommendations for transport and industrial policy. For this purpose, gravity models of trade are estimated for exports and imports with infrastructure investments in various transport modes as the main explanatory variables; as well as other independent variables involving determinants of bilateral trade flow, Information and Communication Technology (ICT) development. In addition, control variables for Türkiye and for partner countries are involved in the models to obtain robust results. A main inference from the analysis entails that transport infrastructure investment acts as a driver for import growth rather than export expansion. As another important conclusion, transport infrastructure investment should be carried out with all transport types considered, based on a long-term transport policy scheme with special attention on road and rail infrastructure. Moreover, transport modes should be integrated to enhance network and connectivity of the overall logistics system. As a final remark, a widespread practice of multimodal and intermodal transportation can be achieved by a holistic integration policy of transport modes.
Mali Disiplin: Eleştirel Bir Yaklaşım ve Post-Keynesyen Alternatif
Authors: KİPER Kerem
Published: May 2023

Bu çalışma, neoliberalizmin temel ilkelerinden birisi olan ve kamu bütçesinin sürekli denk olması gerektiğini ifade eden mali disiplin konusunu ele almaktadır. Yeni Makroekonomik Uzlaşı çerçevesinde ortodoks yaklaşım, maliye politikalarını pasif bir konuma çekerek, sadece fiyat istikrarına odaklanmaktadır. Diğer yandan kriz dönemlerinde, bir stabilizatör işlevi yüklediği bütçe açıklarına başvurmaktadır. 2008 küresel finansal krizi ve Covid-19 pandemisinde olduğu gibi, ekonomiler krizden çıkış için bütçe açıklarına sarılmıştır. Fakat biraz toparlandıktan sonra, yeniden mali disipline dönülmüş, krizlerin faturası ise kemer sıkma politikalarıyla, ücretli ve düşük gelirli kesimlerin üzerine bırakılmıştır; nitekim ortodoks maliye politikaları, doğrudan istihdam artışlarını ve gelir dağılımı adaletini hedeflememektedir. Öte yandan post-Keynesyenler, tam istihdam ve adil gelir dağılımının maliye politikalarıyla başarılabilir hedefler olduğunu ileri süren alternatif yaklaşımlar sunmaktadırlar. Çalışma, mali ortodoksiye karşı alternatif politika önermelerini, mevcut ve potansiyel kısıtları dikkate alarak, post-Keynesyen bakış açısıyla tartışmaktadır.
Türkiye’de Sektörel İstihdam ve Ekonomik Büyüme İlişkisi: Saklı Eşbütünleşme ve Asimetrik Nedensellik Testi
Authors: YILDIRIM Uğur , ENGELOĞLU Özgür
Published: May 2023

Bir hükümet ekonomiyi yönetmek ve ülkedeki refah koşullarını yukarı çekmek için ekonomi politikaları uygular. Bir ülkedeki işgücüne üretken alanlar sağlamak da yine ekonomi politikası yapıcılarının öncelikli hedeflerinden birisidir. Dolayısıyla iş gücünün hangi sektörlerde yer aldığı ve ekonomiye sunduğu katkılar önemli birer parametredir. Söz konusu durumdan hareketle bu çalışmada sektörel istihdam oranlarının ekonomik büyüme ile ilişkisi ele alınmıştır. Çalışmada ilk olarak Türkiye’de 1980 sonrasında değişen ekonomi politikalarıyla birlikte işgücünün sektör bazında görünümü verilmiş ve çeşitli değerlendirmeler yapılmıştır. Ardından 2000Q1-2022Q3 arasındaki dönem için çeyreklik veri ile saklı eşbütünleşme ve asimetrik nedensellik testleri yapılmıştır. Yapılan saklı eşbütünleşme analizine göre tarım istihdamının pozitif şoklarından, ekonomik büyümenin hem pozitif hem de negatif şoklarına doğru ve inşaat istihdamının negatif şoklarından, ekonomik büyümenin pozitif şoklarına doğru eşbütünleşme ilişkisine rastlanılmıştır. Asimetrik nedensellik testlerinin sonuçlarına göre ise hizmet sektörünün pozitif şoklarının, GSYH’nin negatif şoklarının nedeni olduğu tespit edilmiştir.
“Çiftçi Geliri Ne Olmalı” Sorusunun Değerlendirilmesi
Authors: CEYLAN Ali Fuat , TOKATLIOĞLU İbrahim
Published: May 2023

Tarım sektörü gerek bitkisel üretimin niteliği gerekse de hayvancılık faaliyetinin geleceği açısından özellikle son dönemlerde pandeminin ve dünyadaki siyasi problemlerin sonucunda ortaya çıkan tedarik sorunlarının, artan maliyetlerin ve dünya geneline yayılan finansal problemlerin etkisi ile geniş kitlelerce daha fazla tartışılmakta ve önemsenmektedir.

Türkiye uzun yıllardır tarım sektörünün gelişimi için birçok alanda çabalarını sürdürmektedir. Gıda kontrol alanındaki önemli atılımlar, çok sayıda üretici örgütü kurulumu, yüksek kapasiteli ve modern işleme tesisleri, gelişen perakende sektörü hemen sayabileceğimiz önemli gelişmelerdir. Ancak yine de birincil üretimde arzu edilen verimli, planlı ve düşük maliyetli üretimin ve kırsal alanda mekânsal olarak ekonomik ve sosyal gelişimin istenilen seviyede gerçekleşmediği görülmektedir. Bu durum açıkça tarım sektörü içerisinde yeterli sermaye birikimine ve kazanca sahip olamayan tek aktör olan çiftçinin, sektördeki diğer aktörlerle mücadele edememesinden kaynaklamaktadır. Eğer sorun gerçekten bu ise bu durumun çözümü küçük çiftçinin tarımsal faaliyetleri nedeni ile geçimlik bir gelir elde etmesinin kamu politikaları ile sağlanması ve tarımsal üretimin ana belirleyicisi olan aktif, profesyonel veya uzman diye nitelendirebileceğimiz çiftçilerin ise geçim gücünün yanı sıra yatırım gücü elde etmesini sağlayacak politikaların geliştirilebilmesidir.

Çalışmada “aktif”, “profesyonel” veya “uzman” diye nitelendirebileceğimiz çiftçinin vasıfları Avrupa Birliği uygulamaları çerçevesinde değerlendirilmiş ve bu çiftçinin gelirinin ülkenin genel ekonomik durumunu gösteren ve temel ücret niteliğinde bir gösterge olan asgari ücrete oranlanması ile sınıflar arası güçlü bir ilişki sağlanarak sektörler ve toplumsal katmanlar arasında içsel entegrasyonun sağlanması için bir model önerisi yapılmıştır.
Ion specific tuning of nanoparticle dispersion in an ionic liquid: A structural, thermoelectric and thermo-diffusive investigation
Authors: FIUZA Thiago , Sarkar Mitradeep , Riedl Jesse , Beaughon Michel , Torres Bautista Blanca E , Bhattacharya Kakoli , Cousin Fabrice , Barruet Elodie , Demouchy Gilles , Depeyrot Jérome , DUBOIS Emmanuelle , Gélébart Frédéric , GERSTEEN Valérie , Mériguet Guillaume , Michot Laurent , Nakamae Sawako , Perzynski Régine , Peyre Véronique
Published: May 2023

Dispersions of charged maghemite nanoparticles (NPs) in EAN (ethylammonium nitrate), a reference Ionic Liquid (IL), are here studied using a number of static and dynamical experimental techniques; Small Angle Scattering (SAS) of X-rays and of neutrons, dynamical light scattering and forced Rayleigh scattering. Particular insight is provided regarding the importance of tuning the ionic species present at the NP/IL interface; In this work we compare the effect of Li+, Na+ or Rb+ ions. The nature of these species has here a clear influence on the short-range spatial organization of the ions at the interface and thus on the colloidal stability of the dispersions, governing both the NP/NP and NP/IL interactions, which are here both evaluated. The overall NP/NP interaction is either attractive or repulsive. It is characterized by determining, thanks to the SAS techniques, the second virial coefficient A2, which is found independent of temperature. The NP/IL interaction is featured by the dynamical effective charge ξoeff of the NPs and by their entropy of transfer SˆNP (or equivalently their heat of transport QˆNP) determined here thanks to thermoelectric and thermodiffusive measurements. For repulsive systems, a temperature dependence through an activated process is obtained for these two latter quantities.
Imaging and quantifying the chemical communication between single particles in metal alloy
Authors: Godeffroy Louis , Makogon Aleksei , Derouich Sarra , Kanoufi Frédéric , SHKIRSKIY Viacheslav
Published: May 2023

The communication within particle agglomerates in industrial alloys can have significant impact on the macroscopic reactivity, putting a high demand on the adaptation of wide-field methodologies to clarify this phenomenon. In this work, we report the application of correlated optical microscopies probing operando both local pH and local surface chemical transformation correlated with identical location scanning electron microscopy to quantify in-situ the structure-reactivity of particle agglomerates of foreign elements in Al alloy. The optical operando analyses allow (i) to reveal and quantify the local production of OH- from proton and oxygen reduction at individual Si- or Fe-rich microparticles and (ii) to quantify (and model) the chemical communication between these active sites, within a few µm range, on the local chemical transformation of the material. Wide-field image analysis highlights the statistical importance of the chemical communication that may introduce a new conceptual framework for the understanding the mechanisms in related fields of charge transfer, electrocatalysis and corrosion.
Poor data and outdated methods sabotage the decarbonization efforts of the chemical industry
Authors: Oberschelp Christopher , Hellweg Stefanie , Bradford Eric , Pfister Stephan , Huo Jing , Wang Zhanyun
Published: May 2023

High-quality data is a prerequisite for the sustainability assessment of chemicals. However, the most prevalent databases currently contain either intransparent aggregated data (impeding quality checks) or, in absence of measured data, rely on widespread use of proxy data for key inventory flows. This study analyzes the quality and implications of proxy data use for filling data gaps in the chemical sector of the ecoinvent database, the most commonly used database, that has found a broad range of applications in politics, industry and science. The individual datasets in that database are compared against simulation-based data as well as commercial chemical-sector data. The propagation of the proxy data in ecoinvent is traced along the complex chemical sector supply chains and consequences for carbon footprints and life cycle assessment (LCA) are calculated. The results demonstrate that due to the use of inappropriate proxy data, the heat demand of chemicals production is heavily underestimated, while the electricity demands tend to be overestimated. Environmental impacts such as the climate change impacts of the chemical sector are largely determined by heat demands, resulting in a massive 44% underestimation of climate change impacts of chemical production in ecoinvent in comparison to simulation-based data. Hence, the quality of chemical data does not live up to the importance of the topic of sustainable chemistry and may lead to widespread erroneous conclusions of policy-makers and industries. To allow for robust environmental assessments of chemicals and to provide reliable decision support, more attention needs to be paid to appropriate data collection of key inventory flows. It is therefore necessary that the use of unspecific proxy data in key data sources is reduced to an absolute minimum and that specific industry data is used whenever possible. Such data is partly available, but needs updates and expansions. Better proxy approaches than the existing ones can also contribute to a more precise picture of environmental impacts from the chemicals sector, but these approaches should only represent a last resort for processes and products without any alternatives.
Chemoenzymatic Photoreforming: A Sustainable Approach for Solar-fuel Generation from Plastic Feedstocks
Authors: Bhattacharjee Subhajit , Guo Chengzhi , Lam Erwin , Holstein Josephin , Pereira Mariana , Pichler Christian , Pornrungroj Chanon , Rahaman Motiar , Uekert Taylor , Hollfelder Florian , Reisner Erwin
Published: May 2023

Plastic upcycling through catalytic transformations is an attractive concept to valorise waste. However, the clean and energy-efficient production of high-value products from plastics remains challenging. We introduce chemoenzymatic photoreforming, a new process coupling enzymatic pre-treatment and solar-driven reforming of polyester plastics under mild temperature and pH to produce clean H2 and value-added chemicals. Chemoenzymatic photoreforming demonstrates versatility in upcycling polyester films and nanoplastics to produce H2 at high yields reaching ~103‒104 µmol gsub–1 and activities at >500 µmol gcat–1 h–1. Enzyme-treated plastics were also used for the first time for photocatalytic CO2-to-syngas conversion with a phosphonated cobalt bis(terpyridine) catalyst immobilised on TiO2 nanoparticles (TiO2|CotpyP). Finally, techno-economic analyses reveal that the chemoenzymatic photoreforming approach has the potential to drastically reduce green H2 production costs to levels comparable to market prices of H2 produced from fossil fuels while maintaining low CO2-equivalent emissions.
A monometallic approach for the C(sp2)-C(sp2) cross-electrophile coupling: Bypassing the demand of transmetalation
Authors: Maiti Debabrata , Maiti Sudip , Ghosh Pintu , Raja Dineshkumar , Ghosh Sudev , Chatterjee Sagnik , Sankar Velayudham , Roy Sayan , Lahiri Goutam Kumar
Published: May 2023

Transition metal catalyzed cross-coupling is a versatile tool for the construction of (hetero)biaryl scaffolds. However, the cross-electrophile coupling using abundant (hetero)aryl halides and pseudohalides is still in its infancy. In particular, a robust and general method for the cross-electrophile coupling would allow unparalleled entry into the vast collection of commercially available, structurally-diverse (hetero)aryl halides and pseudohalides as coupling partners. We demonstrate herein a ligand controlled visible light driven monometallic cross-electrophile coupling platform in which the synergistic operation of dual palladium catalytic cycle differentiates the electrophiles based on the bond dissociation enthalpy. This method is mild, robust, selective, and displays unique efficacy towards a wide range of functional groups and challenging heteroaryls, providing access to structurally diverse (hetero)biaryl scaffolds. The power of the transformation has been revealed through the synthesis of (hetero)biaryl core of various pharmaceuticals, and diversification of peptides. The synthesis of more than 54% new (hetero)biaryl core has been demonstrated, allowing access to an expanded chemical space for further exploration in functional materials, drug discovery, and bioconjugation-based therapeutics development. Bypassing the traditional transmetalation step, this technology enables a general strategy for the cross-electrophile coupling of (hetero)aryl halides and pseudohalides.
Comparing The Financial Performance of Conventional and Participation Banks with Basel III Criteria
Authors: BİLDİRİCİ ÇALIK Esra , AYGÜN Mehmet
Published: May 2023

Bu çalışmanın amacı, ekonomik alanda temel yapı taşı olan bankaların türleri içerisinde yer alan geleneksel bankalar ile katılım bankalarının farklılıklarını incelemek, dünya ekonomisinde giderek büyüyen ve ilgiyi üzerine çeken katılım bankalarının neden önemsendiğini anlatmak ve geleneksel bankalar ile katılım bankalarının kıyaslanmasında, Basel III kriterlerini de göz önünde tutarak performans analizi yapmaktır. Bu çalışmada Türkiye’de 2010-2015 yılları arasında faaliyette bulunan 10 geleneksel banka ve 2 katılım bankasının mali tablolarından elde edilen veriler kullanılarak çalışma iki dönem halinde incelenmiştir. Basel III öncesi dönem olarak 2010-2012 yılları arası ve Basel III sonrası dönem olarak da 2013-2015 yılları arası esas alınmıştır. Analizler sonucunda hem geleneksel bankalar ile katılım bankaları, hem de Basel III öncesi ve sonrası dönemler itibariyle çeşitli kıyaslamalar yapılmıştır. Yapılan kıyaslamalara göre Basel III kriterlerinin her iki banka türünde de finansal yapılarında önemli değişikliklere sebep olduğu, finansal rasyolardaki değişmelerle tespit edilmiştir.
The Influence of Human Resources Quality and Work Ethic on the Performance of Private Bank Employees in Medan City ​
Authors:   Mahasiswa Program Doktor Fakultas Ekonomi Universitas Prima Medan, Susanto Susanto , Bangun Wilson ,   Mahasiswa Doktoral Manajemen di Fakultas Ekonomi, Universitas Prima Indonesia, Lie Darwin ,   Mahasiswa Doktoral Manajemen di Fakultas Ekonomi, Universitas Prima Indonesia
Published: May 2023

Employee performance is one indicator of the company's business development. Performance can be shown from quality, quantity, working time, and cooperation to achieve the goals set by the company. Employee performance is related to factors of employees, such as the quality of human resources (knowledge, attitudes, and skills) and work ethic. This research design is descriptive and quantitative research using random sampling method. The data collection technique was carried out using a questionnaire with a sample of 60 respondents. Data analysis used multiple linear regression with simultaneous test and partial test. The results show that 1) there is a positive and significant effect of skills on employee performance, 2) there is a positive and nonsignificant effect of knowledge on employee performance, 3) there is a positive and nonsignificant effect of attitude on employee performance, 4) there is a positive and significant effect of work ethic on employee performance. Simultaneously, the quality of human resources and work ethic significantly affect employee performance.
Quadcopter Control using Labview for a Brain Computer Interface System
Authors:   Department of Electrical and Electronic Engineering, Universiti Teknologi PETRONAS 32610 Bandar Seri Iskandar, Perak, Malaysia, Alwasiti Haider , Yusoff Mohd Zuki ,   Department of Electrical and Electronic Engineering, Universiti Teknologi PETRONAS 32610 Bandar Seri Iskandar, Perak, Malaysia
Published: May 2023

A method to control a flying quadcopter robot using LabView G-language is being demonstrated in this paper. The controller is designed to be interfaced with the BCI algorithm that is providing a system for controlling a quadcopter using the thinking process of the user. The whole system is aiming to develop a novel method to increase the accuracy and robustness of the BCI control. The modular approach that has been developed using Labview has shown the advantage of simplicity and flexibility to control quadcopters, which can be used to be interfaced with brain computer interface systems, which allows users to control a quadcopter by the brain’s thinking process.
Optimation of Factors Affecting Rubber Farmer Revenue to Preserve Their Household Income
Authors:   Indonesian Rubber Research Institute, Nugra Iman Satra , Alamsyah Aprizal ,   Indonesian Rubber Research Institute, Nur Cahyo Andi ,   Indonesian Rubber Research Institute, Agustin Dwi Shinta ,   Indonesian Rubber Research Institute, Syarifa Lina Fatayati ,   Indonesian Rubber Research Institute
Published: May 2023

Rubber farming is the main activity of rubber farmers in Musi Banyuasin Regency. Generally, a rubber farmer cultivates quite an extensive rubber plantation area, but the production is not optimal, impacting their revenue. This study aimed to determine the factors affecting rubber farmer revenue and optimize them to preserve their rubber farming business. This research was conducted in Sukamaju Village, Musi Banyuasin Regency, from September – to October 2017. This study used multiple regression analysis with 30 respondents as the samples. The results showed that the average farmer's elementary school education was still in the productive age. The sources of income for farmers came from rubber farming, trading, and labor. At the same time, the factors influencing their revenue were the number of farmers' rubber stands (X2), the price of rubber farmers (X3), and the amount of rubber production (X4). The results of this study are essential to be determined because by knowing the factors affecting the farmer's revenue, farmers can optimize their revenue by increasing these factors. These factors include implementing the good agricultural practice, adopting recommended clones, and selling their product through an organized market.
Development of AGRONUTRI-X M-Learning Application using MIT App Inventor 2 Platform
Authors:   Faculty of Technical and Vocational, Sultan Idris University of Education, 35900, Tanjong Malim, Perak, Malaysia., Rosli Suhaimi Sobrie , Che’ Rus Ridzwan ,   Faculty of Technical and Vocational, Sultan Idris University of Education, 35900, Tanjong Malim, Perak, Malaysia.
Published: May 2023

Education today is changing, in line with technology development that has been embedded in our lives. Thus, to meet the needs of today’s generation, there is a need to revolutionize conventional instructional methods by integrating technological elements in line with today’s advancements. The thriving smartphone technology with high ownership rates needs to be leveraged as a learning medium known as M-learning. Compared to E-learning, M-learning has been deemed a more forward-looking trend in learning as it allows learning to be accessed anytime and anywhere without needing specialized facilities or laboratories. However, the optimal use of M-learning as a learning medium in agricultural TVET has yet to be explored. This gap is demonstrated by the small amount of M-learning materials developed for learning agricultural subjects. This study focuses on developing specific M-learning applications for Crop Agro-industry students in Vocational College, specifically to improve their competency in preparing formulations for fertigation fertilizer. The design and development of the AGRONUTRI-X M-learning application are based on the ADDIE model. The model has five phases in its learning material development process: analysis, design, development, implementation, and testing. Balsamiq Wireframes software was used in designing the storyboard and application interface, and the MIT App Inventor 2 platform was used for the application development using the storyboard and interface provided during the design phase. The application was evaluated by five experts, and the results of the expert content evaluation showed that the application has a high content validity (89.2%). The application was tested on 30 vocational college students during a six-week intervention process which was conducted concurrently with conventional learning. The AGRONUTRI-X M-learning application usability questionnaire was then distributed to these students, and the results showed a high level of application usability with a mean score of 4.41. Overall, the development of AGRONUTRI-X M-learning applications has successfully achieved the objectives and contributed to developing M-learning applications for agriculture students.
Effects of Common FDM Printing Parameter on Tensile Strength and Material Consumption: A short review
Authors:   Faculty of Mechanical Engineering Technology, Universiti Malaysia Perlis (UniMAP), Pauh Putra Campus, 02600 Arau, Perlis, Malaysia., Nasuha Hani , Saad Mohd Sazli ,   Faculty of Mechanical Engineering Technology, Universiti Malaysia Perlis (UniMAP), Pauh Putra Campus, 02600 Arau, Perlis, Malaysia., Baharudin Mohamad Ezral ,   Faculty of Mechanical Engineering Technology, Universiti Malaysia Perlis (UniMAP), Pauh Putra Campus, 02600 Arau, Perlis, Malaysia., Mohd Nor Azuwir ,   Faculty of Mechanical Engineering Technology, Universiti Malaysia Perlis (UniMAP), Pauh Putra Campus, 02600 Arau, Perlis, Malaysia., Zakaria Mohd Zakimi ,   Faculty of Mechanical Engineering Technology, Universiti Malaysia Perlis (UniMAP), Pauh Putra Campus, 02600 Arau, Perlis, Malaysia.
Published: May 2023

Fused deposition modelling (FDM), a form of additive manufacturing (AM) is a process that constructs product similar to that of material extrusion is a radically growing modern manufacturing approach that efficiently reduces cycle time during product development with minimal losses. Despite the minimal losses, developing FDM products with high mechanical strength entails high material consumption and longer print time making it cost inefficient. Therefore, this paper reviews several existing works to identify common printing parameters significant to improving tensile strength and material consumption of FDM printed products. Additionally, it is expected that isolating these significant parameters could benefit future research by providing direction for possible printing parameter optimization.