bluuebunny/crossref_metadata_2025 huggingface dataset:
A proposed Integrated Framework for Accounting for the Contract Farming as an Approach to Develop the Yemeni Agricultural Sector “An Empirical, An Experimental Study”
Authors: Ahmed Shorim Ibrahim
Published: November 2022

The study presented proposed integrated accounting framework for the contract farming as an approach to develop the yemeni agricultural sector, The study has been divided into eight sections; the first section concentrates on the general framework of the search, the second section was to review the most important related studies, which reflect the lack of a research study contributed to accounting framework for the contract farming, Section three discuss the nature of the contract farming, section four dealt with the efforts of the accounting professional organizations and their contribution in contract farming accounting, I have discuss the lack of independent standard accounting for contract farming accounting, in Section five, researcher presented a proposed integrated accounting framework for contract farming accounting for, and in Section six, an empirical study (case study)of the proposed integrated framework on the contractual agricultural unit in the agricultural and livestock production sector of the yemeni economic corporation, in Section five, An experimental study of the proposed integrated framework and its role in development the yemeni agricultural sector and the extent of participation of this framework to provide appropriate information on this system. The experimental study stress on the importance of the proposed integrated framework to provide appropriate information on contract farming and its role in stimulating the yemeni agricultural sector; the final section dealt with the conclusion and important findings and recommendations, one of the most important recommendations is to develop and enhance legislation, laws and regulations governing contract farming. More research needed to be conducted in the area of accounting and auditing for contract farming.
The Impact of Intellectual Capital Disclosure in Firm Value A Case Study at Asia Cell
Authors: Mohammed Hussein Mostafa , Saeed Hasan Mustafa , Mahmood Abdullah Sabi
Published: November 2022

The aim of the research is to determine the relationship and impact of disclosing intellectual capital on the Firm value in the Iraqi stock market, and to address the annual financial reports of Asiacell Telecom for the period from (2013) to (2018), and relied on examining the reports using the content analysis method in order to measure the level of disclosure about Intellectual capital through an indicator consisting of (18) elements using the model (1) and zero, also used correlation analysis and simple linear regression to determine the relationship and influence between the research variables through the use of the SPSS statistical program, and reached the existence of a relationship and a statistically significant effect between the disclosure intellectual capital money and the Firm value is the sample, and the research. recommended the need to increase the awareness of Iraqi companies about the importance of disclosure intellectual capital in the modern business environment for achieving competitive advantages as well as its role in adding value to them. and to Improve the level of disclosure intellectual capital and encourage regulators to issue an accounting standard that regulates accounting and measurement.
The Role of E- Management in Enhancing the Position of Human Resources in the Application on Telecom Egypt
Authors: Mohamed Fekry Mohamed Abdel Hafez Nezar
Published: November 2022

The aim of this research is to understand the basics of applying electronic management and the reasons for not applying electronic management in Telecom Egypt and the concept of managing electronic organizations and the foundations on it, in addition to identifying the impact of electronic on human resources in modern organizations such as Telecom Egypt. To achieve this goal, a questionnaire was distributed to: A set of paper templates, In order to collect data for the research, the researcher used descriptive analysis methods to obtain statistical results. One of the results of the research was that the degree of approval of the basics of applying electronic management in Telecom Egypt was very high at the level of all fields, and also the results showed the presence of technical obstacles in the company from a lack of Specialists and technicians for the maintenance of computers and human obstacles as well, and the lack of awareness of the concept of electronic management. It also showed the existence of financial obstacles.
Technological Change, Automation and Employment: A Short Review of Theory and Evidence
Authors: Ramaswamy K. V.
Published: November 2022

A selective survey of recent papers in the area of technological change, automation and employment is presented. The objective is to convey analytical ideas and the empirical evidence that have informed studies in this area of contemporary policy relevance. Automation occurs when a machine does work that might previously have been done by a person. How robots and automation affect the availability of jobs for labor force? There are very few emerging studies that address the issue with detailed data on robots usage and employment in different sectors of the economy. Based on our review of available studies and empirical evidence the following statements can be made: (1) Increasing automation and robots adoption do not seem to cause loss of employment in the aggregate (2) Low skilled workers in routine jobs are more likely to suffer job losses. (3) There will be demand for new types of skilled workers or new specializations within occupations. Prospective automation intensifies the degree of uncertainty in labor markets across countries.
Detecting Multiple Bubbles and Exuberance in Financial Data: An Extensive Empirical Examination over Four Major Foreign Indexes
Authors: Dutt Swarna , Ghosh Dipak
Published: November 2022

History is replete with incidents of financial crisis, which ex-post become a wakeup call for policy makers and the people. But there were no tests which could identify and date financial bubbles in real time, till now. Phillips, Shi and Yu [2015] provides the first and only model to recursively examine for multiple bubbles. Their “flexible window” methodology provides consistent results and has successfully identified the well-known historical episodes of exuberance and collapse. This accuracy provides very useful “warning alerts” to central bankers, fiscal regulators and policy makers to pre-emptively act and possibly eliminate an impending implosion. We extensively examine for the presence and recurrence of multiple bubbles, over four major financial indexes. We find evidence of bubbles and explosive sub-periods over the longterm data for all of the indices, including deciphering the technology bubbles of the 1990s and early 2000s, and the financial crises of 2008.
Contributions of Agriculture, SMEs and Non-SMEs toward Poverty Reduction in Bangladesh
Authors: Banerjee Prashanta , Rahman Matiur
Published: November 2022

This paper studies the contributions of bank-based financing to agriculture, SMEs and non-SMEs in the overall poverty reduction in Bangladesh. Annual data are used from 1980 to 2015. ARDL bounds testing approach is applied for evidence of cointegration among the variables and VECM is subsequently estimated. The empirical results show that financing of non-SMEs significantly reduces overall poverty in the long run. To this effect, SMEs play a marginal role in the current state of affairs. In contrast, agricultural financing reveals, otherwise.
TRANSAKSI DIGITAL DAN PERKEMBANGAN e-TOURISM DI INDONESIA
Authors: Era Purike  , Imas Wiwin Kurniasih  , Fransiska Wuri Wulandari  , Ayulia Nirwani
Published: November 2022

The rapid development of information technology, especially during the pandemic, has led to a significant increase in digital transactions carried out by the public. The concept of “clean, health, and safety” is included in the aspect of the payment system that minimizes physical contact in transactions, which is one of the causes of the increase in digital transactions during the pandemic. Digitalization of the payment system is considered to be the key to boosting the national economic recovery. This research uses the descriptive qualitative method. Several works of literature relevant to the research topic were used as data sources, and in-depth interviews and brief observations were conducted to obtain data. E-tourism is closely related to the development of information technology. The development of information technology has not accompanied the magnitude of digital transactions in Indonesia. There is a high correlation between the number of sites and the number of tourist visits, so the number of tourism websites in Indonesia should be increased. In addition to the added amount, it is also necessary to add digital payment features that make it easier.
Sosialisasi Penggunaan Aplikasi Duolingo Untuk Meningkatkan Motivasi Belajar Bahasa Inggris Pada Mahasiswa DIII Kebidanan Institut Kesehatan Dan Bisnis St. Fatimah Mamuju
Authors: Ariawati Susiandari  , Dewi Parwati
Published: November 2022

Di zaman sekarang, orang dituntut untuk bisa berbahasa asing, karena persaingan yang akan terjadi dengan sendirinya di era globalisasi ini. Pada zaman digital teknologi seperti sekarang ini, kita sebagai pendidik harus dapat mengikuti dan dapat memanfaatkan teknologi untuk mendukung kegiatan dalam bidang pendidikan. Artinya kita sebagai manusia tidak dapat dipisahkan dengan teknologi. Dengan perkembangan pesat teknologi seperti ini, baiknya teknologi dapat dimanfaatkan secara optiomal untuk suatu kemajuan dalam berbagai aspek kehidupan. Dalam dunia pendidikan teknologi sangat berguna untuk mendukung kegiatan pembelajaran baik di dalam maupun di luar kelas. Teknologi yang digunakan secara bijak dapat membantu kegiatan pembelajaran menjadi lebih efektif, efisien, dan kreatif. Belajar adalah serangkaian kegiatan jiwa dan raga untuk memperoleh suatu perubahan tingkah laku sebagai hasil dari pengalaman individu dalam interaksi dengan limngkunannya. Apabila kita kaitkan dengan mata pelajaran bahasa Inggris, peranan motivasi belajar berpengaruh terhadap kegiatan pembelajaran siswa. Motivasi belajar yang baik akan meningkatkan ketekunan siswa untuk mempelajari mata pelajaran bahasa Inggris dengan baik pula. Untuk meningkatkan motivasi belajar siswa, pendekatan yang dapat diberikan berupa penerapan pendekatan. Kegiatan ini bertujuan untuk memberikan informasi kepada mahasiswa mengenai aplikasi belajar Bahasa inggris tema kesehatan “Duolingo” dalam upaya meningkatkan motivasi mahasiswa untuk mempelajari Bahasa ingris secara lebih mudah dan praktis.
Valaam as an Oasis of Spirituality and Church Music of Russia Abroad
Authors: Zvereva Svetlana , Lapshynov George
Published: November 2022

Тhe topic of the transmission of tradition is understudied in musicology. This article contributes to the field by concentrating on the formation of the singing tradition of the parish of St Sergius in Paris. It studies the genesis of its musical tradition at the hands of Vladyka Benjamin (Fedchenkov) and M. M. Osorgin. Both loved Valaam greatly and found inspiration in Valaam and the Holy Trinity St Sergius Lavra to create a monastic liturgical style in the Parisian church. After comparing several chants, it looks at the musical books used by the choir of St Sergius, the Valaam Obikhod and the Psalmist’s Companion, and the different musical traditions they embody. After a review of the history of music at Valaam and a comparison of primary sources and contemporary analyses, the authors propose a picture of the singing tradition of the Karelian monastery prior to the Revolution. It then looks into historical figures such as A. Swan and M. M. Osorgin who studied and attempted to preserve ancient Russian practices in the diaspora, and how these two figures’ correspondence during the 1930s offers a unique window into their attempts at achieving this goal. The article concludes by reviewing the contemporary practices of the Parisian church, offering the reader a reflection on the survival of the great Russian melodic heritage in the Russia Abroad.
The All-Night Vigil in Early Russian Demestvenny Polyphony (Add. MS 30063 of the British Library)
Authors: Chernova Elena
Published: November 2022

In modern musicology, which studies various polyphonic traditions intensively, it would appear that there are no longer any unknown types of polyphony and undiscovered forms of notating music. The most exotic musical phenomena have been researched and transcribed, and a good many of them have been digitized. Still, one must recognize that the focus of these studies up until now has been predominantly on Western and Central European polyphonic schools, while one significant polyphonic tradition, namely, early Russian polyphony, which, moreover, occupied a fairly extensive historical period, is only now beginning to be investigated systematically.
The purpose of this article is to introduce my project involving a critical edition of Russian neumatic polyphony. This edition is the culmination of my work on deciphering neumatic scores of the most festive type of early Russian polyphony—four-part Demestvenny singing (or Demestvo). The object of the present study is the Demestvenny All-Night Vigil recorded in a unique source—a ceremonial illuminated codex belonging to the 17th-century Choir of the Tsar’s and Patriarchal Singing Clerics, which is now kept in the British Library—Add. MS 30063.
The edition is planned as part of the dissertation project “The All-Night Vigil in early Russian polyphony,” which I am preparing under the guidance of Professor Dr Christoph Flamm at the Musicology Seminar of the University of Heidelberg. Within its scope, the dissertation examines three types of early Russian polyphony using examples from the All-Night Vigil office. A comprehensive analysis of the hymns themselves will be included in the dissertation but remains outside the scope of this publication.
Cretan idiosyncrasies in the liturgical chant of the Ionian Islands
Authors: Kritikou Flora
Published: November 2022

From the mid-15th century onwards, but especially during the last two centuries of Venetian rule in Crete, a unique repertory was developed probably in order to serve the specific needs of Liturgies and other offices, common to Catholics and Orthodox. The compositions included in this repertory thus merge Byzantine and Western elements, in the image of the meeting between these two cultures playing out in Crete during this period. This Latin influence could be identified on different levels, namely, in the liturgical texts, the morphology of the compositions, the modality and the notation.
The Employer Brand in the Digital Transformation Context: Case Study at Tienphong Commercial Joint Stock Bank
Authors: Anh Do Vu Phuong
Published: November 2022

The high impact of the industrial revolution 4.0 and challenges in the digital transformation period require businesses to focus on the attracting and retaining high-quality employees in line with organizational strategy through the employer brand. In this study, the author clarifies the management level’s viewpoint of employer brand, the role and the employer brand content in commercial banks through research at Tien Phong Commercial Joint Stock Bank, followed by. With a mixed research method combining quantitative research with qualitative research, the author has clearly identified the important roles of employer brand in banks, the contents of employer brand and the challenges in employer branding that banks are facing in the current digital transformation period. On that basis, the author proposes recommendations for the bank to improve the employer brand in order to build and maintain quality human resources in the next period.
Inclusive Trade Facilitation in Vietnam
Authors: Huong Vu Thanh , Mai Nguyen Thi Thanh , Thao Nguyen Phuong
Published: November 2022

Based on survey results of the United Nations for the three years 2015, 2017 and 2019, the paper analyzes the current situation of inclusive trade facilitation in Vietnam and compares it with other trade facilitation activities of Vietnam, and with inclusive trade facilitation of some regions in the world. The results show that Vietnam's inclusive trade facilitation is still progressing at a low level compared to other trade facilitation activities, but is much higher than the inclusive trade facilitation of APEC and other ASEAN countries. On those grounds, the article concludes that in order to facilitate inclusive trade, Vietnam should further promote measures to facilitate agricultural activities as well as strengthen deeper participation of women in trade activities.
Proposal of a Conceptual Model for Factors Affecting Decisions on Application of Green Practices in Accommodation Establishments - A Case Study in Vietnam
Authors: Thao Nguyen Thi Phuong
Published: November 2022

The purpose of this research is to propose a conceptual model for factors affecting decisions on application of green practices in accommodation businesses in Vietnam. Through reviewing and evaluating the content of previous researches, the model will provide an integrated perspective for researchers to experimentally test the relationships between external factors (institutional pressure), internal factors (motivation and environmental attitude of the upper managers) and the adoption of green practices in hospitality businesses. Although the model is expected to contribute to the literature when studying corporate social responsibility, the author suggests that an empirical research should be done to confirm the relationship of the variables in the model or changes (if any) to adapt to the research context in transitional economies such as that of Vietnam.
Analyszing Wastes in Agricultural Supply Chain Management in Vietnam
Authors: Minh Nguyen Dang , Tram Nguyen Thu
Published: November 2022

In Vietnam, agriculture plays a crucial role in ensuring national food security, providing a livelihood and stable income for farmers, and creating high-value products for export. However, constraints have resulted in declined productivity and quality of agricultural products, causing wastes in agriculture. In this research, the case-study method is used to investigate systematically what the wastes are and what causes wastes in the agricultural supply chain, especially in manufacturing and transportation, of which some are adherent to the typical characteristics of Vietnam’s agriculture. The findings can be used to propose productivity and quality improvement measures in Vietnam’s agriculture in later researches
Determinants Influencing the Intention to Use Formal Credits of Business Households in Vietnam
Authors: Anh Dinh Thi Quynh , Lich Hoang Khac
Published: November 2022

This study aims to evaluate factors of access to the intention to use formal credit of individual business households in Vietnam. With the simultaneous use of both qualitative and quantitative methods, the author interviewed 06 theoretical experts, 05 representatives from credit institutions and 12 representatives of households. Interview results helped add digital banking variable to the model as well as adjust the questionnaire and scale. Based on the results of the model, the variables include collateral and income, the number of years of experience of the head of household, the distance between the household to the credit institution, the digital banking and the loan procedure have a positive impact on the intention of accessing credit, but the experience of credit institutions has shown opposite results. Since then, the author gives some policy implications on collateral, digital banking with credit institutions and state management agencies in order to increase the households' access to financial services.
Structural Relationships Between Maternal Parenting Stress, Marital Conflict, Maternal Parenting Behavior, and School-Aged Children’s Emotion Regulation
Authors: Cho Da Eun , Lee Woon Kyung
Published: November 2022

Objectives: There is an increasing awareness of the importance of maternal parenting stress on children’s development. Therefore, this study examined the direct effect of maternal parenting stress on children’s emotion regulation and its indirect effect via marital conflict and parenting behavior.Methods: Data were collected from 201 early school-aged children’s (age 7~8) mothers. Data were analyzed by Pearson’s correlation coefficients and structural equation modeling using SPSS 21.0 and AMOS 22.0.Results: First, maternal parenting stress did not significantly affect emotion regulation. Second, parenting stress did not significantly affect emotion regulation through marital conflict. Third, parenting stress significantly affected emotion regulation through parenting behavior. Lastly, parenting stress had an indirect effect on emotion regulation through marital conflict and parenting behavior.Conclusion: Specific pathways were identified through which maternal parenting stress can affect school-aged children's emotion regulation via marital conflict and parenting behavior. This study highlights the importance of mothers’ warm and reasonable parenting behavior that mediates the relationship between maternal parenting stress and children’s emotion regulation. Although marital conflict’s direct association with emotion regulation was not significant, its role in developing children’s emotion regulation is highlighted, as marital conflict and parenting behavior are significant sequential mediators between parenting stress and emotion regulation.
International Comparative Study on Digital Media Literacy Elements in National Early Childhood Curricula in Finland, Canada, Australia, and South Korea
Authors: Kang Eun Jin , Kim Amie , Lee Jiun
Published: November 2022

Objectives: Digital media literacy has been recognized internationally as an important competence. The 2022 Revised Curriculum for elementary and secondary education reflects digital media literacy as an essential competency for democratic citizenship. While the global trend suggests early childhood as the time for commencing digital media literacy education, the related elements are not specifically contained in the Korean national early childhood curriculum (Nuri Curriculum).
The purpose of the current study is to propose a direction for revision of the Nuri Curriculum by comparatively analyzing the educational expectations, structures, and contents related to digital media literacy in early childhood curricula in Finland, Canada(Ontario), and Australia.Methods: Finland, Canada, and Australia implement lifetime media literacy education and systematically include media literacy in national level early childhood curricula. Educational expectations, structures, and contents related to digital and media literacy were analyzed according to media literacy and related skills and elements.Results: First, the educational expectations from international early childhood education curricula reflects digital and media literacy competency. Second, the international curricula suggest active online safety in ways such as participating in a safe, media-friendly environment. Finally, the international curricula encourage active development of digital literacy by suggesting diverse ways of using media.Conclusion: For digital media literacy development in early childhood, the elements of digital media literacy should be more specifically contained in the national level curriculum. Considering the change in the 2022 Revised Curriculum and global trend, it is necessary to reflect competencies in digital media literacy comprehensively in the Nuri Curriculum.
Formação de Professores para o Ensino de Estatística: um Cenário a Partir das Teses e Dissertações Brasileiras da Área de Ensino
Authors: Dias Cristiane de Fatima  Budek , Silva Giane Correia , Santos Junior Guataçara dos , Mesquita Cristina
Published: November 2022

Este artigo tem como objetivo analisar as pesquisas brasileiras sobre a formação de professores dos anos iniciais do Ensino Fundamental, realizadas em programas de Pós-Graduação na área de Ensino. Para tanto, foi realizada uma pesquisa exploratória com o levantamento das teses e dissertações publicadas entre os  anos 2000 a 2020, a partir das páginas web dos programas recomendados/reconhecidos pela Capes. A análise interpretativa, das trinta e uma produções mapeadas, permitiu a organização de cinco categorias: verificação de conhecimentos, práticas de formação, análise de disciplina, análise de práticas e desenvolvimento de recursos. Os resultados mostram diferentes ênfases e grupos de professores nas publicações analisadas. Das pesquisas levantadas, onze analisam os conhecimentos docentes, daqueles em formação inicial ou continuada, com foco no conhecimento de conteúdo. As pesquisas sugerem a superficialidade nesse conhecimento, mesmo após as práticas formativas realizadas por alguns pesquisadores; as dificuldades em analisar estratégias de resolução de alunos para questões que envolvem conhecimentos estatísticos; a abordagem superficial da estatística em muitas escolas e o apoio no livro didático. Conclui-se que a área das pesquisas sobre a formação de professores para o ensino de estatística carece de mais estudos que abordem o pensamento crítico do professor, o desenvolvimento de recursos pedagógicos para o ensino e que discutam a base de conhecimentos necessárias para o ensino de estatística para crianças.
Associações entre Geometria Analítica, Padrões Fractais e Computação: Possibilidades Para o Ensino Médio Técnico
Authors: Melo Adriano Rodrigues de , Ferreira Gustavo Vieira , Maria Weliton Dal Pizzol
Published: November 2022

Apresentamos neste trabalho uma proposta de integração entre geometria analítica, geometria fractal e programação de computadores, desenvolvida a partir de um projeto de iniciação científica executado com estudantes do ensino médio técnico. A ideia central está alicerçada no desafio de representar os padrões geométricos das formas fractais nas linguagens algébrica e computacional. Adotamos, nesses termos, uma perspectiva que se adere ao disposto na teoria dos registros de representação semiótica, devida à Raymond Duval, que do ponto de vista cognitivo, afirma que a coordenação entre diversos registros de representação é fundamental para a aprendizagem matemática. Embora vários tenham sido os padrões fractais estudados sob essa ótica, neste texto discorremos apenas sobre os desenvolvimentos associados à famosa curva de Koch.
"cause it's my house:" African American Women and Domestic Empowerment
Authors: Proitsaki Maria
Published: November 2022

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Daisies And The Whirling Dervishes. D. H. Lawrence's Metaphysics in Women in Love and Rumi's Theory of Colourlessness
Authors: Zangenehpour Fareshteh
Published: November 2022

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La quête de l'innocence dans l'œvre d'Albert Camus
Authors: Von Wachenfeldt Paula
Published: November 2022

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The Late Interviews of Jean-Paul Sartre
Authors: Snedeker George
Published: November 2022

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Énonciateur ou locuteur ? Étude de quelques termes utilisés pour décrire le rôle des énonciateurs dans la description du discours rapporté
Authors: Jansson Kristina
Published: November 2022

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Implementasi Penggunaan Bahan Ajar Teks Biografi Berbasis Nilai Etik untuk Meningkatkan Kemampuan Literasi Siswa
Authors: Rahim Rani , Suhariyanti
Published: November 2022

Masih rendahnya minat siswa dalam membaca teks biografi pada pelajaran Bahasa Indonesia mengakibatkan rendahnya kemampuan literasi siswa. Sehingga untuk meningkatkan kemampuan literasi tersebut, maka guru perlu menggunakan bahan ajar dalam pembelajaran di kelas. Kegiatan pengabdian ini bertujuan untuk meningkatkan minat belajar siswa dan juga kemampuan literasi siswa. Kegiatan pengabdian ini dilaksanakan di SMP IT Ibnu Khaldun Medan. Peserta dalam kegiatan ini adalah siswa kelas VIII yang terdiri dari 32 orang siswa. Kegiatan ini dilaksanakan pada tanggal 25 Juli 2022. Kegiatan yang dilakukan dalam pengabdian ini adalah implementasi penggunaan bahan ajar teks biografi berbasis nilai etik untuk meningkatkan kemampuan literasi siswa sehingga dengan pengimplementasian ini, maka kemampuan literasi siswa semakin meningkat. Hasil dari kegiatan ini adalah respon siswa sangat baik dan siswa lebih tertarik belajar menggunakan bahan ajar teks biografi berbasis nilai etik dalam pembelajaran di kelas. Sehingga dapat disimpulkan bahwa bahan ajar teks biografi berbasis nilai etik dapat meningkatkan kemampuan literasi siswa dalam pelajaran Bahasa Indonesia.
PELATIHAN ADMINISTRASI KEPENDUDUKAN BAGI KETUA RW DAN RT DI KELURAHAN MEKARMULYA KECAMATAN PANYILEUKAN BANDUNG
Authors: Lestari Sri , Eko Ginanjar Sunandie , Sari Elen , Dwiyono Amir Hendy
Published: November 2022

Abstrak
Pelayanan merupakan sarana utama untuk terciptanya kenyamanan bagi masyarakat salah satunya adalah pada pengurusan administrasi. Aktivitas Pengabdian yang dilakukan oleh Tim PKM STIA Bagasasi bertujuan  menghasilkan output meningkatnya kemampuan pelayanan kepada masyarakat, terutama bagi  37 Ketua RT dan 6 Ketua RW di lingkungan Kelurahan Mekarmulya Kecamatan Panyileukan Kota Bandung. Kepengurusan RT dan RW yang baru saja berakhir pada bulan Mei 2022. dan digantikan oleh pengurus baru, membuat pelayanan public administrasi kependudukan di Kelurahan Mekarmulya Kecamatan Panyileukan Kota bandung mengalami sedikit hambatan, sehingga diselenggarakan kegiatan PKM untuk memberikan  pengetahuan dan pemahaman mengenai standar pelayanan Administrasi kependudukan, perkembangan proses kepengurusan administrasi serta bagaimana   meninjau kemajuan administrasi yang sedang diproses. Hasil dari kegiatan ini adalah meningkatnya pengetahuan dan pemahaman masyarakat melalui ketua RW dan RT mengenai administrasi kependudukan dan meningkatkan pelayanan kepada masyarakat.
SOSIALISASI PENTINGNYA PAJAK UMKM UNTUK MENINGKATKAN KONTRIBUSI PENDAPATAN NEGARA
Authors: Ramdani Edon , Satiman Satiman , Suparmin Suparmin
Published: November 2022

Tax is one of the sources of state revenue. Through levies/tax levies obtained by the state, the proceeds or funds from the applied taxes are then used to build facilities and infrastructure to support the economy and the welfare of the community. UMKM sector is one of the tax objects that is expected to contribute to state revenue. UMKM have a very large contribution to Indonesia's Gross Domestic Product (GDP), reaching 60% or around Rp. 2 trillion. UMKM are also able to employ as many as 97 percent of the workforce of a total of 64 million in Indonesia. Unfortunately, it contribution to state revenue from taxes is still very small compared to these figures. Based on data from the Directorate General of Taxes at the Ministry of Finance (2019), the contribution of the final PPh of UMKM amounted to Rp. As the name implies, Micro, Small and Medium Enterprises (MSMEs) are businesses with relatively small capital. The main capital of MSMEs is creativity and human resources. Most of them also have bookkeeping or administration which is still less organized and effective. Even so, MSMEs are the foundation of the Indonesian economy. One of the causes of the less tax contribution of MSMEs is because their ability to do books and undergo tax administration is still lacking. This makes it difficult for them to carry out their obligations as taxpayers. In addition, many micro-scale businesses in Indonesia do not understand financial statements and taxation, so the contribution of MSMEs to taxes is still small. Based on this condition, our Accounting Lecturer at Pamulang University took the initiative to socialize the importance of MSME Tax for state income. Our PKM is carried out directly on MSME business actors and the socialization is carried out at the Sate and Duck Soup Culinary Business Hj. Siti, in Sapatan Tangerang. The purpose of this PKM is to provide business actors with a broader understanding of MSME taxes.
OPTIMALISASI LAHAN PERKARANGAN DENGAN BUDIDAYA HIJAUAN UNGGUL SEBAGAI PAKAN TERNAKDI DESA AIR SATAN KECAMATAN MUARA BELITI KABUPATEN MUSI RAWAS
Authors: Laksono Judo , Zulhapi Utama Adlan
Published: November 2022

Perkembangan Populasi ternak kambing di Desa air satan lebih kurang 140 ekor  dengan jenis jawa randu dengan tingkat kepemilikan sekitar 2 - 5 ekor per kepala keluarga. Selain milik sendiri ternak yang di pelihara dapat berupa titipan dari orang lain dengan sistem bagi hasil, tingginya animo masyarakat dalam pemgembagan ternak ini semakin lama jumlah ternak kambing semakin banyak. Kendala yang di hadapi saat ini bagi peternak Desa air satan adalah penyediaan hijauan pakan ternak kambing, dimana hijauan yang ada adalah rumput alam yang kualitasnya rendah, dimana  saat musim kering rumput alam tersebut akan sulit untuk di dapat. Untuk memenuhi pakan ternak yang semakin banyak tersebut maka perlu berbagai upaya yang dapat dilakukan seperti pemanfaatan lahan perkarang kosong untuk menanam pakan hijauan. Metode pelaksanaan PKM yang dilakukan adalah dengan 4 tahap terdiri dari survey, penyuluhan, tanya jawab dan pelaporan. Hasil dari kegiatan PKM ini adalah lahan perkarangan berupa lahan yang  tidak di gunakan sebagai bangunan dan lahan-lahan lainnya yang belum dimanfaatkan, sehingga berpotensi untuk dikembangkan sebagai lahan penanaman  hijauan sebagai pakan ternak. Dalam pengelolaan lahan kosong perlu adanya manajemen yang dapat mendukung dalam pemanfaatan lahan perkarangan  yang sempurna. Dengan memanfaatkan lahan perkarangan rumah  sebagai lahan penanaman hijauan pakan ternak, para peternak  di Desa Air satan tidak lagi ketergantungan dari pakan hijauan alam. Selain itu, pemanfaatkan lahan perkarangan rumah juga dapat memperindah suasana Desa sehingga desa tersebut kelihatan lebih baik dengan suasana desa yang lebih hijauan. Potensi pengembangan lahan perkaranag rumah dengan memanfaatkan sebagai lahan hijauan memang sangat baik terutama hijauan yang bermanfaat. Sebaiknya dalam mengelola lahan tersebut perlu berkesinambungan dan kontinyu agar kebutuhan akan hijauan pakan ternak kambing dapat terpenuhi, sehingga ketergantungan dari hijauan luar tidak terjadi lagi
Editorial
Authors: Roque Hernández Ramón Ventura
Published: November 2022

Hoy nace la revista “Realidades Educativas Entrelazadas”, que periódicamente estará publicando artículos de investigación ydivulgación para la comunidad docente e investigadora. El nombre está inspirado por el pensamiento complejo deEdgar Morin. La educación de hoy no puede concebirse aislada de otras áreas, ya que es un entramado derealidades en donde inciden dimensiones personales, sociales y planetarias. De ahí que las realidades educativasse entrelazan y se enriquecen todo el tiempo.

En este número se presentan dos artículos relacionados con la educación superior durante la pandemia y la nueva normalidad.Primero, el Maestro José Alfredo Medrano Vázquez expone sus experiencias como docente universitario de programación informática durante el confinamiento. Después, los Maestros Abraham Esquivel Salas y Daniel Arredondo Salcedo comparten los detalles de una herramienta tecnológica para la educación ubicua que están utilizando durante la nueva normalidad. Además, en la columna “Docencia e investigación entrelazadas”, el Dr. Ramón Ventura Roque Hernández aborda el software estadístico, su importancia y algunas opciones gratuitas para la enseñanza y la investigación.

Esperamos que sea de su agrado este primer número de la revista “Realidades Educativas Entrelazadas”. Recibiremos suscomentarios y aportaciones al correo electrónico: publicaciones [arroba] revistaree [punto] com

Atentamente,El equipo editorial.
Experiencias en la enseñanza de la programación durante el confinamiento por COVID-19
Authors: Medrano Vázquez José Alfredo
Published: November 2022

En este trabajo se presentan las experiencias del autor como docente de la asignatura de programación intermedia en una universidad pública mexicana durante el confinamiento por COVID-19. Se exponen situaciones y reflexiones sobre los contenidos, la dinámica de las clases, los retos de estudiantes y docentes, así como las ventajas, desventajas y oportunidades de mejora en la docencia en la modalidad virtual.
pH, Ion Release Capability, and Solubility Value of Premixed Mineral Trioxide Aggregates
Authors: Back Seolah , Jang YuJi , Lee Junghwan , Lee Joonhaeng , Shin Jisun , Kim Jongbin , Han Miran , Kim JongSoo
Published: November 2022

The current study aimed to compare the pH, solubility value, and ion release capability of premixed mineral trioxide aggregates (MTAs) versus conventional pulp capping materials before and after setting. The following materials were used: resin-modified calcium silicate cement (TheraCal LC®, TLC), resin-modified calcium hydroxide cement (Ultra-BlendTM plus, UBP), and 2 kinds of premixed MTA (Endocem MTA® premixed regular 〔EMPR〕 and Well-RootTM PT 〔WRP〕). The specimens of each material were prepared before and after setting and were immersed in distilled water. The materials’ pH and solubility value were assessed. Next, three kinds of ion (calcium, sulfide, and strontium) released by pulp capping materials were evaluated via inductively coupled plasma atomic emission spectrometry. In the after-setting group, the pH of TLC and UBP decreased. However, the pH of the premixed MTAs increased with time. TLC released a higher concentration of strontium ion compared with the other materials. Meanwhile, EMPR released a significantly high concentration of sulfide ion (p < 0.05). In the after-setting group, the 2 kinds of premixed MTAs released a significantly higher concentration of calcium ion compared with the other materials (p < 0.05). In the after-setting group, EMPR had a significantly low solubility value (p < 0.05). The Kruskal-Wallis test, followed by the Mann-Whitney U test with Bonferroni correction, was used in statistical analysis. In conclusion, resin-modified calcium silicate cement, modified calcium hydroxide cement, and the 2 kinds of premixed MTAs had an alkaline pH and low solubility value and they released various concentrations of ions after setting.
Color Distribution of Maxillary Permanent Incisors in Korean Pediatric Patients Using a Spectrophotometer
Authors: Oh Seunghyun , Kim Hyuntae , Shin Teo Jeon , Hyun Hong-Keun , Kim Young-Jae , Kim Jung-Wook , Jang Ki-Taeg , Song Ji-Soo
Published: November 2022

This study aims to analyze the color distribution of maxillary permanent incisors in Korean pediatric patients and determine the effects of age and root developmental stage on tooth color. The L*a*b* values of 404 sound and fully erupted maxillary incisors without dental caries, restorations, trauma history or discoloration from 101 Korean patients between ages 7 and 15, with a mean age 10.0 ± 1.5, were analyzed with a spectrophotometer. CIE L*a*b* values were 84.01, 0.17, and 24.07 in maxillary central incisors, and 82.33, 0.31, and 25.99 in maxillary lateral incisors. L* values of maxillary central incisors were higher, and b* values of maxillary central incisors were lower than those of maxillary lateral incisors (p < 0.001). The color differences among the subregions exceeded the clinical perceptibility threshold in both of the maxillary central and lateral incisors. L* value for children at age 10 and younger was 84.13 in maxillary central incisors and 84.04 in maxillary lateral incisors, and those of older patients were 80.62 and 80.56, respectively. L* value of maxillary incisors of children at age 10 and younger was significantly higher than that of older patients. The root developmental stage did not affect tooth color. This study suggests that the color differences between maxillary central and lateral incisors and among the subregions of a tooth and the effects of age should be considered for aesthetic restorations of permanent incisors in pediatric patients.
Geoelectrical model of geothermal spring in Ie Jue Seulawah deriving from 2D VLF-EM and DC resistivity methods
Authors: Marwan M , Isa Muhammad , Idroes Rinaldi , Nursyafira N , Idris Syafrizal , Yanis Muhammad , Ghani Azman , Paembonan Andri
Published: November 2022

Seulawah Agam is one of the volcanic areas in Aceh province, Indonesia, which planned for a powerplant constriction with an energy capacity expected to be approximately 230 MWe. This volcano has seven manifestations in the form of craters, hot water, and heated soil. The hydrothermal system in this volcano is controlled by a fault system which acts as a medium for the entry and exit of fluids. Therefore, understanding the local geology is required for geothermal power plant development, especially for the determination area for injection and production wells. In this research, we use the Very Low-Frequency Electromagnetic (VLF-EM) methods combined with electrical resistivity tomography data on the Ie Jue manifestation area to determine the shallow structure related to the manifestation. The VLF was made for 4 profiles with 700 m length for each VLF-EM profile and 300 m for electrical resistivity lines. We utilized the Karous Hjelt filter for qualitative interpretation, while Occam's algorithm was applied for 2D inversion of data for quantitative analysis of VLF-EM data. Based on the current density model, several vertical conductive anomalies can be well demonstrated at a distance of 300-400 m from the four VLF profiles. The conductive anomaly can also be seen in the resistivity data from the electrical resistivity. The results of the Occam model show that the depth of faults and fractures is seen at 30 m depth with low resistivity (below 100 Ωm). This anomaly is generally associated with outcrops in the field, such as fumarole and warm ground on the east side of the manifestation area. In addition, the 2D inversion model of VLF also shows the contrast of several fracture zones as a place for fluid to enter and exit the Seulawah volcano. Therefore, based on our result, it can be summed up that this method is effectively applied to geothermal in high terrain areas such as in Indonesia and can be used to suggest safe locations for injection wells and production of geothermal drilling.
Work motivation and reactions to injustice of temporary workers: Roles of social identities, autonomy, and compensations
Authors: Lheureux Florent , Parmentier Clément
Published: November 2022

This article addresses the impact of temporary employment on workers’ social identification, work motivation, and reactions to injustice at the workplace. More precisely, we examined whether organisational identification mediates the effect temporary work (compared to permanent employment) on work motivation, and reactions to injustice. We also examined whether autonomy in contract-choice and compensating features of job contracts (employment duration, qualification matching, and negotiated wages) have positive effects on the organisational and ingroup identifications of temporary workers. Finally, we examined whether ingroup identification of temporary workers act as a mediator and moderates the effect of organisational identification. Results from a survey comparing agency workers with fixed-term and permanent employees mainly from the industry sector first reveal that organisational identification mediates the negative effect of temporary work on work motivation and its positive association with self-centred reactions to injustice. Nevertheless, cluster analysis revealed the existence of three subgroups of agency workers, a minority of them—autonomous and compensated—having similarly high levels of identification and motivation than permanent employees. Additionally, autonomous and compensated workers identify more with their ingroup than low-autonomy and low-compensations workers, ingroup identification explaining their difference in terms of work motivation. Furthermore, ingroup identification of agency workers interact with organisational identification to determine their reactions to injustice. Implications, limitations, and research perspectives deriving from this study are discussed.
Exploring perceptions of control within offender cognition and recidivism paradigms
Authors: Lightning Anistasha H. , Polage Danielle
Published: November 2022

Elements of perceived control are associated with recidivism in offender populations. We investigated the application of locus of control to the frequency of personal involvement with the law and to beliefs surrounding the likelihood of future contact with the legal system. We hypothesized that, as the number of sentencings or legal experiences increased, locus of control would externalize. We also predicted that increased legal involvement would lead to greater belief in the likelihood of future involvement. A statistically significant path model suggests that locus of control appears to be a predictor of increased criminality, as opposed to the other way around. Further, data suggests that an offender will view future legal involvement as more likely if they have experienced greater lifetime contact with the legal system. We speculate on the possible application of these data to intervention strategies identifying offenders with high priority intervention needs.
The Mediating Role of Peer Attachment between Affective School Environment and Children’s Behavior Problems
Authors: Hnin Hay Man , Kim Yeon Ha
Published: November 2022

This study aims to examine the mediating role of peer attachment between affective school environments and the problematic behaviors of children using data from the Panel Study on Korean Children 10th wave (2017). Descriptive statistics, reliability analysis, correlation analysis, multiple regression analysis, Sobel test, and bootstrapping versification were performed using SPSS 28.0 and Process Macro 28.0. The results indicate that controlled and rigid school environments were negatively associated with peer attachment and positively associated with both internal and external behavior problems. Furthermore, peer attachment was negatively associated with both internal and external behavioral problems. Peer attachment completely mediated the link between affective school environments and internal behavioral problems, and partially mediated the link between affective school environments and external behavioral problems. These results show the important role of supportive and democratic school environments regarding peer attachment.
Creating the Past: Biblical Narrative as Interpretive Discourse
Authors: Thompson Thomas L.
Published: November 2022

Artiklen opstiller tre hypoteser om teksterne i Det Gamle Testamente: De er bestemt af en teologisk traditionskritik, de tilhører et relativt sent diskursivt felt (fra hellenistisk tid), og  dette felt har været afgørende for de traditioner som blev traderet
Historie og fortælling: Bidrag til en metodologisk afklaring af forholdet mellem historie og semiotik
Authors: Davidsen Ole
Published: November 2022

Bidrag til en metodologisk afklaring af forholdet mellem historie og semiotik: Historiens skelnen mellem levning og beretning og semiotikkens skelnen mellem diskurs og beretning
Historie og fortælling: Respons til Ole Davidsen
Authors: Müller Mogens
Published: November 2022

Kritiske kommentarer til Ole Davids artikel
Paulus’ apostolske selvforståelse ud fra 1 Kor 2,1-3,4
Authors: Christensen Karen Holm
Published: November 2022

Udgangspunktet for undersøgelsen er en antagelse af, at 2,6-16 ikke er paulinsk, men den munder ud i det modsatte synspunkt: at 2,6-16 er Paulus’ grundlæggelsesprædiken.

Denne eksegese er for det første brevhermeneutisk begrundet. Når perikopen fremtræder, som om den mangler den situative henvendelse til korintherne, skyldes det, at brevet kræver en bestemmelse af adressaterne (som i præskript og i 2,1 og 3,1), mens den mundtlige prædiken modtages direkte af tilhørerne, inklusive den forkyndende selv.

For det andet bliver denne pointe afgørende for fortolkningen af Paulus’ selvforståelse som apostel. Han er afhængig af, at han selv er deltager i det fællesskab, som menigheden udgør, og det er igen afhængigt af, at de afstår fra ethvert andet identitetsprojekt end at være i Kristus. Den identitet giver til gengæld menighed og apostel alt. De bliver et nyt ”vi”.

De selvidentificerende projekter (splittelsen i 1,12) er ødelæggende for enheden i Kristus, mens de givne identiteter (jøde/græker etc.) er indifferente for denne egentlige identitet og derfor heller ikke skal udraderes (jf. 1 Kor 9,19-23).