bluuebunny/crossref_metadata_2025 huggingface dataset:
PRELIMINARII ISTORICE ȘI STILISTICE LA O “TEOLOGIE VIZUALĂ” ÎN CONCEPȚIA PICTORULUI CONSTANTIN DANIEL (1798/1802 -1873) - ICONOSTASUL CATEDRALEI ORTODOXE SÂRBE DIN TIMIȘOARA
Authors:   Universitatea de Vest din Timișoara, Gh. Vlăsceanu Mihaela
Published: September 2024

Studiul se dorește o introducere la analiza comparativă a creației pictorului Constantin Daniel, analogiile stilistice menționate în analiză ilustrând un contact permanent între medii culturale și Fondul problemei legat de creația lui Daniel nu este legat de originea sa (română sau sârbă), el aparținând prin autenticitate ambelor comunități, ci de formația academică care nefiind atestată documentar trebuie căutată în calitatea picturii. Prin prezența sa în Banatul multietnic al secolului al XIX-lea pictorul s-a aflat în poziția de mijlocitor al formelor artistice eclectice ce trădează depășirea statutului pe care el însuși și-l atribuie (cel de autodidact), într-o estetică neoclasică specifică epocii dominate de idealul revoluțiilor ce au modelat parcursul modern ala Europei, ca mulți alți pictori promovând tradiția îmbogățită de recursul la formule clasice trecute prin filtrul rațiunii. Calitatea rezolvărilor stilistice, cu o prevalență a neoclasicului cu accente romantice precum și selecţia ipostazelor iconografice, înscrie iconostasul catedralei ortodoxe sârbe din Timișoara în seria celor mai izbutite ansambluri de teologie vizuală din Banatul istoric într-o perioadă în care idealurile naționaliste vor remodela Europa.
ОБРЕДНИ ХЛЕБОВИ У БОЖИЋНОМ ЦИКЛУСУ ОБИЧАЈА У РУМУНСКОМ И СРПСКОМ БАНАТУ
Authors:   Етнографски институт САНУ, Београд, Ивановић Баришић Милина
Published: September 2024

Спознаја израде хлеба важан је догађај у историји људске културе. Кроз исто- ријско трајање хлеб је симбол богаства и сиромаштва, део свакодневне исхра- не и обредно-религијске праксе. Изглед хлеба је одраз културних схватања народа који га ствара и користи у одређеним приликама. Хлеб у функцији обредног колача симбол је одржања живота. Одувек је сматран неизоставним садржајем појединих календарских празника. У овом раду акценат се ставља на обредне хлебове у божићном циклусу обичаја у румунском и српском Ба- нату. Циљ је да се укаже на богаство и очуваност обичајне праксе повезане са употребом обредних хлебова, као и на значај који они имају за српске ста- новнике Баната.
A Isenção Técnica do Imposto de Renda nos Fundos de Investimento Imobiliário (FIIs) e os Ganhos de Capital na Alienação de Quotas de Outros FIIs
Authors: Schoueri Luís Eduardo , Galdino Guilherme
Published: September 2024

O presente artigo tem como objetivo examinar se incide Imposto de Renda sobre o ganho auferido por um Fundo de Investimento Imobiliário (FII) na alienação da quota de outro FII. Como o objeto envolve a análise da isenção do art. 16 da Lei n. 8.668/1993, estudar-se-á a categoria técnica da isenção, mais precisamente distinguindo-se a isenção técnica da isenção própria, considerando a aplicação do disposto no art. 111, II, do Código Tributário Nacional. Ao lado disso, examinar-se-á historicamente o regime tributário dos FIIs e dos seus quotistas, de sorte a demonstrar que: jamais a mitigação da isenção técnica do art. 16 da Lei n. 8.668/1993 teve por objetivo alcançar operações no âmbito do mercado financeiro imobiliário; e nunca a incidência prevista pelo art. 18, II, da mesma Lei teve por escopo derrogar o art. 16.
Contra as Máximas da Presunção de Legitimidade do Crédito Tributário e do Livre Convencimento do Julgador
Authors: Koury Paulo Arthur Cavalcante
Published: September 2024

Este artigo visa examinar duas máximas constantemente aplicadas pelo Poder Judiciário ao examinar provas no Direito Tributário, quais sejam: a presunção de “legitimidade” do crédito tributário e o livre convencimento do julgador. A metodologia empregada consiste na análise de textos doutrinários e do direito positivo brasileiro. Na primeira parte, analisa-se o raciocínio probatório no Direito em geral, incluindo-se o conceito de prova, bem como o ônus de prova, a hipótese a ser provada, os meios de prova e os standards de prova e critérios de inferência probatória. Na segunda parte, demonstra-se que existem critérios normativos para a distribuição do ônus de prova que infirmam a presunção genérica de “legitimidade” do crédito tributário e que a exigência de motivação dos atos administrativos atribui deveres probatórios à Fazenda Pública. Ademais, explica-se que os standards de prova normativamente exigidos pelo Direito Tributário brasileiro demandam a satisfação de critérios inferenciais para a validade do raciocínio probatório, de modo que não se pode afirmar a integral liberdade do julgador em matéria probatória.
Dever Fundamental de pagar (legalmente) Tributos
Authors: José Gomes de Albuquerque Fredy
Published: September 2024

O dever fundamental de pagar tributos tem sido utilizado como fundamento de algumas decisões do Conselho Administrativo de Recursos Fiscais (Carf), quando da análise de recursos de contribuintes em processos que impugnam autos de infração derivados de planejamentos tributários agressivos. O presente estudo pretende analisar os limites objetivos da aplicação da teoria aos casos concretos apreciados no âmbito do processo administrativo tributário federal, identificar sua utilização como fundamento jurídico de lançamentos tributários e aplicação de penalidades, além de observar sua correlação com a norma geral antielisiva brasileira e atos e negócios jurídicos realizados para evitar o nascimento de obrigações tributárias, tanto quanto nos demais casos de patologias jurídicas decorrentes de dolo, fraude, simulação ou abuso de direito.
Tratamento Tributário do Reembolso de Despesas no Bojo da Prestação de Serviços
Authors: Silveira Rodrigo Maito da , Campos Mateus Tiagor
Published: September 2024

O tratamento tributário aplicável a reembolsos de despesas no contexto da prestação de serviços tem sido objeto de ampla controvérsia em vista da ausência de critérios legais claros para distinguir do preço os valores que são pagos pelo prestador de serviços por conta e ordem do tomador. Busca-se, a partir de conceitos contábeis, distinguir “ingressos” de “receitas”, e ”gastos” de ”custos”, para, então, concluir-se que tal distinção está intrinsecamente vinculada (i) à causa original do contrato de prestação de serviços; (ii) aos termos inseridos no contrato; e (iii) à dissociabilidade dos gastos incorridos em relação à prestação pactuada. O tema já foi analisado pelo Conselho Administrativo de Recursos Fiscais – Carf, e, recentemente, o Acórdão n. 9303-013.281, cujo resultado foi desfavorável para o contribuinte, confirma que não há a adoção de uma linha uniforme de intepretação.
Contribuição ao PIS e Cofins
Authors: Filho Paulo Coviello
Published: September 2024

O presente estudo tem como escopo a aplicabilidade da norma do inciso IV do § 2º do art. 3º da Lei n. 9.718, de 1998, que prevê a exclusão da base de cálculo das contribuições da receita decorrente da venda de bens do ativo não circulante. O objetivo deste trabalho é verificar se esse dispositivo seria aplicável no caso de receitas da venda de ativos de arrendamento de pessoas jurídicas que exploram a atividade de arrendamento mercantil. A importância do presente trabalho reside no entendimento do fisco de que essas receitas não poderiam ser excluídas da base de cálculo das contribuições, por supostamente representarem receitas operacionais dessas pessoas jurídicas.Como será visto, essas receitas não estão sujeitas à tributação pelas pessoas jurídicas que exercem esse tipo de atividade, tendo em vista que a própria Lei n. 6.099, de 1974, determina que os bens arrendados sejam classificados como ativo imobilizado da pessoa jurídica. Ademais, não existe qualquer justificativa legal que autorize o tratamento distinto entre as empresas que exercem a atividade de arrendamento mercantil e outras pessoas jurídicas, na aplicação do referido dispositivo legal.
Conformidade Fiscal e Moral Tributária
Authors: Pimenta Bruno Rezende , Scabora Filipe Casellato
Published: September 2024

Na relação entre a Administração Tributária e contribuinte, a postura bélica entre os sujeitos ativo e passivo das relações jurídico-tributárias, principalmente no Brasil, leva à adoção de condutas prejudiciais, pelo contribuinte, em resposta à postura punitivista adotada pelo Fisco, pautada numa visão do “contribuinte criminoso” do paradigma econômico-clássico, segundo a qual o sujeito passivo somente colabora com a Administração Tributária se os riscos forem maiores que os benefícios. Por parte do Fisco, a adoção de posturas que vão além do mero enforcement, pautadas nos paradigmas do serviço e da confiança, pode resultar em melhorias na relação com o sujeito passivo e, por conseguinte, na cooperação e conformidade tributária.
Juros sobre o Capital Próprio no Direito Brasileiro e a Experiência Europeia no Combate ao Viés Pró-endividamento
Authors: Batista Pereira Serra Lima Daniel , Mazza Lessa Donovan , Pereira Roberto Codorniz Leite
Published: September 2024

Neste artigo, os autores se propõem a realizar um estudo em Direito Comparado a respeito dos instrumentos adotados por outros ordenamentos jurídicos para atenuar o viés pró-endividamento das empresas. Assim, em uma primeira etapa, os autores identificam os objetivos de política tributária que orientaram a introdução do instituto dos Juros sobre o Capital Próprio (JCP) no Direito brasileiro, chamando atenção para as tentativas legislativas de revogá-lo, diante da sua injusta rotulação como mero benefício fiscal. Na segunda etapa deste estudo, os autores analisam a proposta de diretiva da Comissão Europeia que prevê a adoção de forma harmonizada na União Europeia de instrumento, em certa medida com efeitos equivalentes ao JCP, com o objetivo de atenuar o referido viés pró-endividamento. A partir da análise da proposta europeia, os autores propõem modelos em que se busca o aprimoramento, e não a revogação, do instituto do JCP.
Benefícios Fiscais e a Concorrência
Authors: Charamba Jr. Elias
Published: September 2024

O Estado pode adotar medidas de intervenção na economia, dentre estas, destaca-se a intervenção indireta por meio dos benefícios fiscais, com finalidade de atrair investimentos ou direcionar os comportamentos dos agentes econômicos. Porém, é indispensável a análise dos fundamentos jurídicos que dão sustento à medida, bem como dos objetivos por esta perseguida, mas também é importante compreender os reflexos diretos e indiretos que os incentivos fiscais podem ocasionar na concorrência. A concorrência e a competitividade são afetadas diretamente pelos incentivos fiscais, pois estes interferem na dinâmica do mercado e no comportamento dos agentes econômicos. Uma compreensão mais global dos incentivos fiscais e de seus efeitos socioeconômicos, mais especificamente sob a concorrência é necessária para determinar a real efetividade destas intervenções e se de fato estes são necessários.
Aspectos da Tributação da Renda Familiar
Authors: Pessoa Santos Igo
Published: September 2024

Esta pesquisa objetiva analisar a tributação sobre a renda da pessoa física considerando-a como membro da entidade familiar, com recebimento de tratamento diferenciado de maior proteção no Sistema Tributário Nacional. Por meio da análise doutrinária e jurisprudencial, busca-se maior robustez à pesquisa conduzindo ao pensamento moderno sobre a incidência tributária nas formações familiares contemporâneas, em especial do Imposto sobre a Renda da pessoa natural, como forma de justiça fiscal. Utilizando a metodologia do estudo histórico e exploratório de fontes documentais primárias e jurisprudenciais, serão propostos o problema e as soluções. Por meio dos valores fundantes do Estado Democrático de Direito, com aplicação em países democráticos como Portugal e Alemanha, será desenhada a incidência do tributo, utilizando o sistema da divisão da renda familiar (splitting), amparado na real capacidade contributiva dos membros, observados os princípios da isonomia, da capacidade contributiva e da proteção estatal à entidade familiar e do indivíduo como proteção central do Estado.
Come-cotas de Fundo de Investimento Fechado
Authors: Alkmim Teixeira Alexandre
Published: September 2024

O presente estudo objetiva analisar a tributação dos fundos fechados de investimento, em comparação aos fundos abertos sujeitos ao “come-cotas”, a partir das alterações previstas na Lei n. 14.754/2023. Pretendemos demostrar que, na sistemática de tributação dos fundos de investimentos, a tributação sempre recai sobre o cotista, nunca sobre o fundo. Nos fundos fechados, o cotista não pode resgatar antecipadamente suas cotas para apurar o retorno de seus investimentos, razão pela qual não existe disponibilidade econômica ou jurídica que permite a antecipação da tributação por meio do “come-cotas”.
Difal de ICMS e a (Falta de) Aplicação da Anterioridade Anual à Lei Complementar n. 190/2022
Authors: Leão Martha , Lima Matos Davi
Published: September 2024

Este artigo tem por objetivo analisar se a anterioridade anual deveria ter sido aplicada relativamente à Lei Complementar (LC) n. 190/2022, que regulamentou a exigência do diferencial de alíquotas do ICMS em operações e prestações de serviços destinadas a consumidor final não contribuinte do imposto (Difal). Para tanto, a primeira parte do trabalho revisitará o histórico das regulamentações do Difal, abordando o posicionamento do Supremo Tribunal Federal (STF) acerca da validade do Protocolo n. 21/2011 e do Convênio n. 93/2015, ambos editados no Conselho Nacional de Política Fazendária (Confaz), bem como a edição da Lei Complementar n. 190/2022. Em seguida, o princípio da anterioridade será examinado em conjunto com o princípio da segurança jurídica e com outros direitos fundamentais, para responder ao problema de pesquisa proposto no sentido de saber se a anterioridade anual deveria ter sido aplicada para a aplicação das regras do Difal. A decisão do Supremo Tribunal Federal relativamente ao tema será estudada e criticada, a fim de que se verifique sua compatibilidade com as garantias estabelecidas na Constituição.
Tratamento Tributário de Juros sobre Capital Próprio por Sociedade Holding Optante pelo Lucro Presumido
Authors: Luz Victor Lyra Guimarães
Published: September 2024

O presente artigo tem por objeto a análise do tratamento tributário aplicável aos juros sobre capital próprio por sociedades holding optantes pelo regime de tributação do lucro presumido. Como será visto ao longo do artigo, o ponto central da controvérsia reside no fato de que, enquanto as sociedades holding possuem o objetivo principal de administrar e gerir participações societárias, de modo que dividendos e juros sobre o capital próprio seriam considerados “receita bruta” para fins de tributação do IRPJ e da CSLL no regime do lucro presumido, nos termos do art. 12 do Decreto-lei n. 1.598/1977, razão pela qual estariam sujeitos à aplicação dos percentuais de presunção estabelecidos em lei (cf. art. 25, inciso I, da Lei n. 9.430/1996 a legislação tributária possui disposição expressa no sentido de que os JCP são considerados “demais rendimentos” e devem ser tributados sem aplicação dos percentuais de presunção (art. 51 da Lei n. 9.430/1996). Após ser apresentada a posição da Receita Federal para fins de IRPJ e CSLL, recentemente manifestada por meio da Solução de Consulta Cosit n. 148/2023, o presente artigo, com base em uma série de fundamentos distintos, conclui que a correta interpretação legal, após a Lei n. 12.973/2014, deve ser no sentido de que os JCP são considerados como “receita bruta”, atraindo a aplicação dos percentuais de presunção estabelecidos em lei.
Panorama sobre a EC n. 132
Authors: Scaff Fernando Facury
Published: September 2024

O texto aborda de forma panorâmica a Emenda Constitucional n. 132, que instituiu a reforma da tributação do consumo no Brasil, modificando amplamente o Sistema Tributário Nacional, considerando acertos e erros em sua trajetória.
Respon Terhadap Covid-19, Tanaman Hias, dan Status Sosial
Authors: Fitra Nur Safitra , Anwar Anwar
Published: September 2024

Covid-19 which has hit Indonesia since March 2021, which not only affects public health but also has an impact on almost all aspects of human life. Various efforts have been made, both medical and non-medical. The new contribution in this article is farming in time of pandemic Covid-19, especially ornamental plants, as self-healing and how ornamental plants have become symbols of social status.
Using qualitative approach, this research was carried out in Soppeng Regency, as a district whose government issued a specific policy in relation to anticipating the impact of Covid-19, namely farming. There were ten people who participated in this study which varied based on age (between 22 and 50 years), occupation [three housewives (one of whom was a daily laborer), two farmers and a trader, an office worker, and a seamstress]. Data was collected through observation and in-depth interviews. 
The public's initial response regarding the Covid-19 pandemic was divided into two, namely those who did not believe in the existence of Covid-19 and those who believed in the existence of Covid-19. The first group tends to be indifferent to the situation, while the second uses various methods to prevent the transmission of Covid-19 and overcome boredom, starting from maintaining body immunity, complying with health protocols, to farming. Among the health protocols launched by the government, social distancing is the most difficult to implement, so it tends to be ignored. Although farming activities during the Covid-19 pandemic period are not the hallmark of the Soppeng community, what makes it unique is that the government made a policy through Surat Edaran Bupati No. 521/497/Pertanian/IV/2020, regarding the Appeal for the Utilization of Yard Land by Planting Horticultural Crops (vegetables/tubers/fruits/toga) in anticipation of the impact caused by Covid-19. Planting is already a fast growing trend. Ownership of certain plants became a status symbol. The relationship between the two is caused by three factors, namely: planting ornamental plants requires capital to maintain them; there are types of ornamental plants that are popular and relatively expensive; and ornamental plants have many devotees. The more expensive the ownership of the ornamental plants, the higher the status. Expensive ornamental plants are posted on social media, and this triggers others to have such posted plants. Social media has become a competition event for ornamental plant ownership.
Yüksek Derecede Fotoakım Üreten Tilakoid Membran Bazlı Biyofotovoltaik Hücresinin Yapımı
Authors: Yıldız Hüseyin Bekir , Buyukharman Mustafa
Published: September 2024

Bu çalışmada, sulu bir çözelti içindeki elektrotları aydınlatarak fotoakım üretimi için bir biyofotovoltaik hücresi (BPV) inşa edilmiştir. Bu amaçla, altın elektrot, elektrokimyasal polimerizasyon kullanılarak 4-(2,5-di(tiyofen-2-il)-1H-pirol-1-il)benzenamin polimeri, (P(SNS-Fenil-Amin)), iletken polimer film ile kaplanmıştır. Daha sonra, P(SNS-Fenil-Amin) iletken polimer film kaplı yüzey üzerine altın nanopartiküller, AuNP, glüter aldehit aracılığıyla yüzeye kovalent bağlarla bağlanmıştır. Tilakoid membran, TM, bu elektrodun yüzeyine selüloz membran kullanılarak immobilize edilmiştir. P(SNS-Fenil-Amin)/AuNP/TM modifiye altın elektrot anot, platin elektrot ise katot olarak BPVde kullanılmıştır. Sabit potansiyel altında, BPV sistemi görünür bölgedeki ışıkla aydınlatarak çalıştırıldığı zaman, tilakoid membranda gerçekleşen fotosentezin suyun yükseltgemesiyle açığa çıkan elektronların elektroda transferiyle fotoakım meydana gelmiştir. Altın nanopartiküller, tilakoid membranının elektrot yüzeyine bağlanması ve fotosentez sonucu açığa çıkan elektronların hızlı bir şekilde transferi için önemli bir rol oynamıştır.
Swedana Karma (Sweating Therapy) - A Brief Review
Authors:   M.D Scholar, Department of Panchkarma, G.A.C.H, Patna
Published: September 2024

The human body is among the most fascinating natural wonders. It is a highly complex multicellular organism whose life and well-being rely on appropriate homeostasis, coordination, and harmony between the self and environment. Ayurveda is the science of health; it offers therapeutic and preventive methods for restoring tissue homeostasis and helping people reach optimal health. Swedana, also known as body sweating, is a typical therapeutic technique used in Ayurvedic medicine. Swedana is recommended for its calming or cleansing properties throughout the traditional Ayurvedic scriptures. It can be performed as an independent intervention or as a prelude to Panchakarma, or the five detoxification procedures.
Nonlinear Stability of Cable-Connected Satellites: A Review of the Combined Effects of Solar Radiation Pressure and Earth’s Magnetic Field
Authors:   Professor, Department of Mathematics, Shri Shankaracharya Professional University, Bhilai (Chhattisgarh), India, Shrivastava Sandip Kumar
Published: September 2024

The nonlinear stability of cable-connected satellites in equatorial orbit is crucial for maintaining their operational efficiency and extending their mission duration. This literature review aims to investigate the combined effects of solar radiation pressure and Earth’s magnetic field on the nonlinear stability of cable-connected satellites. We examine the current state of research on the dynamics of cable-connected satellites under the influence of solar radiation pressure and Earth’s magnetic field, focusing on nonlinear stability analysis. The review highlights the key findings, methodologies, and challenges in this research area. Our analysis reveals that the combined effects of solar radiation pressure and Earth’s magnetic field can significantly impact the nonlinear stability of cable-connected satellites, leading to complex dynamics and potential instability. The review identifies areas for future research, emphasizing the need for advanced modeling and simulation techniques to accurately predict and mitigate the effects of these environmental factors on cable-connected satellite systems. This comprehensive review provides a valuable resource for researchers and engineers working on the design and operation of cable-connected satellites in equatorial orbit.
Critical Reflections on Hassan Zrizi’s Novel: I shall await you at theThreshold of Hope
Authors:   Literary and Cultural Studies Hassan II University (UH2C), Faculty of Arts and Humanities (FLSHM), Morocco, MAJDOUBI Dr. Ilham EL
Published: September 2024

This study examines the thematic exploration of social and spatial dynamics in I Shall Await You at the Threshold of Hope by Dr. Hassan Zrizi. The novel presents a decentralized social vision, inspired by the experiences of marginalized individuals. The novel portrays a poignant landscape characterized by suffering and expectation, with recurring motifs of disappearance and the tension between life and death. The author employs the metaphor of the mountain's base to represent the social proletariat in the ancient Roman sense, thereby highlighting a static, hierarchical structure. The narrative arc involves the reintegration of this base with the pinnacle, encouraging reflection on concepts of verticality, horizontality, and transversality. Artistically, the novel adheres to postmodern aesthetics through the fragmentation and re-appropriation of space, confronting the threat of oblivion while offering a message of boundless potential.
An Introspective Analysis of Hassan Zrizi’s Reading Comprehension for EFI Students: A Student’s Textbook
Authors:   Literary and Cultural Studies, Hassan II University (UH2C), Faculty of Arts and Humanities (FLSHM), Morocco, MAJDOUBI Dr. Ilham EL
Published: September 2024

This paper presents a comprehensive review of Dr. Hassan Zrizi's textbook, Reading Comprehension for EFL Students: A Student's Textbook (2018). The textbook is designed to enhance students' strategic interaction with English-language media, particularly newspapers and magazines. Emphasizing the alignment of theoretical principles with practical classroom applications, the book is noteworthy for its meticulously selected sources, which aim to stimulate critical inquiry and challenge students' comprehension skills. This resource serves as a practical guide for both learners and educators, providing a valuable tool for effective reading comprehension in EFL contexts.
PENGARUH BRAND IMAGE, ONLINE CUSTOMER REVIEW DAN ONLINE CUSTOMER RATING TERHADAP KEPERCAYAAN KONSUMEN PADA SHOPEE DI DESA TEGAL TUGUKECAMATAN GIANYAR
Authors: Anggreni I Dewa Ayu Wulan , Wijaya Bagus Arya , Diatmika I Kadek Dwi , Rizkianti Anggun Wida
Published: September 2024

The study's objectives were to ascertain if brand image, online customer reviews, and online customer ratings had a concurrent, partial, and substantial impact on consumer trust in Shopee in Tegal Tugu Village, Gianyar District. By establishing criteria, such as customers who reside in the Tegal Tugu Village area of Gianyar District, have the Shopee application, have transacted using Shopee more than once, and are above the age of 17, the purposive sampling approach was used to calculate the number of samples from 97 consumers. The traditional assumption test, multiple linear regression analysis, determination analysis, F-test analysis, and t-test analysis were all used to examine the data. The findings demonstrated that there was either a simultaneous or partial positive and substantial impact.
ANALASIS PENGARUH BAURAN PEMASARAN (PRODUK, HARGA, LOKASI DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KOMSUMEN DI MINIMARKET ALFAMART ATAU INDOMARET : STUDI KASUS MAHASISWA/I INSTITUT AGAMA ISLAM TAZKIA
Authors: Azmi Nafizatul Azmi
Published: September 2024

Abstrak: Minimarket di Indonesia meningkat dari tahun 2015 hingga 2020 sebesar 39 persen. Jumlahnya meningkat dari 26.102 gerai pada tahun 2015 menjadi 36.146 gerai pada tahun 2020. Pada tahun 2020, dua minimarket terbesar di Indonesia, Indomaret dan Alfamart, masing-masing memiliki 18.271 gerai, masing-masing.  Alfamart dan Indomaret dapat memenuhi hampir semua kebutuhan pelanggan, baik kebutuhan utama maupun sekunder.  Produk ini memiliki kualitas yang baik dan harganya kompetitif.  Selain itu, lokasi dua minimarket ini yang dapat ditemukan di hampir setiap tempat, adalah yang paling menonjol. Penelitian ini menggunakan metode deskriptif kuantitatif yang dilakukan pada responden yang pernah melakukan pembelian pada Alfamart atau Indomaret. Tujuan penelitian ini untuk mengetahui apakah produk, harga, lokasi, dan promosi dan berpengaruh terhadap keputusan pembelian bagi mahasiswa IAI Tazkia Bogor. Populasi dalam penelitian ini adalah Mahasiswa IAI Tazkia yang berbelanja di Alfamart atau Indomaret. Metode yang digunakan dalam pengambilan sampel pada penelitian ini adalah purposive sampling melalui penyebaran kuesioner dengan google form. Data yang  dianalisa uji instrument, uji asumsi klasik, uji stastistik, dan uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa: (1) Produk berpengaruh dan signifikan terhadap keputusan pembelian. (2) Harga berpengaruh dan signifikan terhadap keputusan pembelian. (3) Lokasi berpengaruh dan signifikan terhadap keputusan pembelian, (4) Promosi tidak berpengaruh dan tidak signifikan terhadap keputusan pembelian
Kata Kunci: produk, harga, lokasi, promosi, keputusan pembelian
A small secret of big rheumatology
Authors: Karateev Andrey E. , Polishchuk Elena Yu. , Potapova Alena S. , Amirjanova Vera N.
Published: September 2024

Current recommendations for RA treatment determine the need to reduce the dose and duration of glucocorticoid

(GC) use. This is due to the wide spectrum and high frequency (up to 100%) of serious adverse events (AE) during GC treatment. However, in real practice GCs in RA are used very often (in Russia, Western Europe and the USA they are used in about 50% of patients), and often in long-term courses. This is explained by the fact that the combination of disease-modifying antirheumatic drugs (DMARDs), including biologics (bDMARDs) and Janus kinase inhibitors (JAK), with GCs allows to achieve faster improvement of patients’ condition and therefore is very “convenient” for many patients and physicians.

However, it is very difficult to ensure dose reduction and (especially!) complete discontinuation of GC administration afterwards. Clinical and observational studies show that 30–40% of patients manage to discontinue the use of GCs during treatment with bDMARDs and JAK. In addition, discontinuation of GCs may significantly increase the risk of RA flare, even with complex pathogenetic therapy.

Nevertheless, prolonged use of GCs, including low doses (less than 7.5 mg/day of prednisolone) should be considered as an indicator of the severity of the disease course and inadequacy of the current therapy. Therefore, we should strive for personalization of RA therapy, selection of DMARDs based on the assessment of the disease phenotype and predictors of response to treatment with different drugs, achieving the main goal of therapy – remission/low disease activity and achievement of acceptable quality of life, without the use of GCs.
Importance of Establishing Expectations in Physical Therapy World During Evaluation with Patients
Authors:   ATI Physical Therapy, Plainfield, IL, USA, Phanse Vidit Atul
Published: September 2024

Physical therapists play a crucial role as frontline professionals managing orthopedic pathologies resulting from chronic or acute injuries. Despite undergoing extensive education, including six to seven years of professional training and passing national and state examinations, therapists often lack formal training in patient communication. This gap in education is typically addressed only through practical experience. As the field of physical therapy has evolved due to regulatory and insurance reimbursement changes, effective communication during patient evaluations has become increasingly vital. Establishing clear expectations, understanding patient’s emotions and social styles, and building trust through reliability, credibility, and intimacy are essential. Failure to accurately communicate or follow up can lead to recurring symptoms, increased reliance on medications or surgeries, and undue stress and financial hardship for patients. By improving communication skills and understanding different social styles, therapists can enhance patient education, trust, and overall treatment outcomes.
Universidades e Sustentabilidade
Authors: Vieira de Melo José Florentino
Published: September 2024

Esta revisão de literatura objetiva examinar o conhecimento do meio acadêmico sobre as relações que moldam os discursos das instituições de ensino superior em relação à sustentabilidade. Foram pesquisados trabalhos publicados em periódicos entre 2010 e 2023 em bases de dados reconhecidas internacionalmente, que investigaram especificamente a comunicação e o discurso organizacional relacionados ao tema proposto, nas instituições do tipo. Após uma seleção inicial de 383 artigos, foi analisado um total de 65 artigos. Por meio da codificação e de uma análise que buscou intenções, silêncios e direcionamentos, surgiram vários grupos temáticos e dois discursos predominantes: um vinculado a correntes epistemológicas positivistas/funcionalistas e outro relacionado a estudos decoloniais e à relevância das relações de poder. Com os resultados obtidos, espera-se ampliar a perspectiva dos leitores em relação à atividade discursiva desempenhada por este tipo de organização, a respeito de um tema relevante e amplamente abordado dentro e fora de seus limites.
A Hybrid Approach for Thyroid Disease and Classification Using Attribute Associations Rule Mining
Authors: C Amutha , Periyasamy P.
Published: September 2024

In recent years, thyroid diseases have become increasingly prevalent worldwide. In India, for instance, one in eight women is affected by hypothyroidism, hyperthyroidism, or thyroid cancer. Research indicates that approximately 20% of Indians are diagnosed with endemic goiter. Several factors influence thyroid function, including stress, infection, trauma, toxins, low-calorie diet, and certain medications. Preventing such diseases is crucial as treatments often involve long-term medication or surgical intervention. Thyroid disease diagnosis is pivotal in medicine, where precise classification is essential for prompt treatment. This paper proposes a novel approach to thyroid disease classification by integrating Particle Swarm Optimization (PSO) and Ant Colony Optimization (ACO) with Association Rule Mining (ARM). The hybridization of PSO and ACO enhances exploration and exploitation capabilities, thereby improving the efficiency of association rule mining for feature selection. The proposed method aims to identify significant association rules among thyroid disease attributes, thereby facilitating accurate classification. Experimental evaluations conducted on benchmark thyroid disease datasets demonstrate the effectiveness of the proposed approach in terms of classification accuracy and computational efficiency. The results indicate that the hybrid PSO and ACO-based association rule mining approach surpasses traditional methods, underscoring its potential to enhance thyroid disease diagnosis systems.
Evaluating the Impact of Social Media on Consumers’ Online Shopping Behavior: A Mediated-Moderation Model
Authors: Veny Veny , Budiharjo Roy , Hariani Swarmilah , Samee Malik Hafiz Abdul
Published: September 2024

Social commerce has rapidly become a new field of study for both professionals and academics, indicating the possible influence of social media in shaping online commercial avenues. People spend a significant amount of time on social media, presenting online businesses with the chance to gain a comprehensive understanding of their customers' shopping behaviors. Consequently, it is essential to explore the factors that affect consumers' online shopping behavior. This research, conducted in Indonesia, seeks to identify the factors influencing consumer online shopping behavior. Analyzing data from 375 customers, the study employs Smart PLS to explore the relationships within the proposed model. The results indicated that live streaming, promotional tools, celebrity endorsements and perceived credibility are factors that impact consumer online shopping behavior in social commerce. The study verified the mediating role of promotional tools. However, perceived credibility did not moderate the association amid promotional tools and consumer online shopping behavior. The findings offer clearer insights into the factors affecting consumer online shopping behavior, aiding entrepreneurs in developing more effective strategies. This research brings fresh perspectives on consumer online shopping behavior by examining it empirically within the Indonesian context. This is significant due to the previous lack of studies focused on consumer behavior in social commerce and the scarcity of empirical evidence in this area.
Analisis Puisi “Senja Di Pelabuhan Kecil” Melalui Pendekatan Struktural
Authors: Muhammad Robiul Hasan  , Bayu Agustian
Published: September 2024

Literary works are arts that have elements of mind, imagination, and emotion. In addition, it is also referred to as creative work that is used as intellectual and emotional consumption. Poetry is a type of literature with language bound by rhythm, rhyme, and the arrangement of stanzas and arrays. Poetry is able to express the emotions and experiences of memorable writers and then poured into a rhyming language style so that it is more interesting to read. The author is interested in analyzing the poem "Dusk in a Small Port" by Chairil Anwar, because the poem is formed with a simple language order but broad meaning. The purpose of this study is to find out the meaning in poetry by Chairil Anwar and to improve the author's understanding of structural approaches. This research method uses a qualitative descriptive method that examines and then describes the meaning of the poem "Dusk in a Small Port" by Chairil Anwar with a structural approach. The structural approach is an approach in literature whose way of working is to analyze the structural elements that build literary works from within, and look for relationships or relationships between elements of one element with another in order to achieve roundness of meaning. based on the analysis of the poem "Dusk in the Small Port", it can be concluded.
Analisis Alih Kode dan Campur Kode pada Novel “Selamat Tinggal Pagi Selamat Datang Senja” Karya Anif Khasanah
Authors: Mila Indriati  , Ita Kurnia  , Frisca Verina Putri  , Salsabilla Putri Amalia Ilmi
Published: September 2024

This research was conducted to analyze the forms of code-switching and code-mixing in Anif Khasanah's novel Selamat Tinggal Pagi Selamat Datang Senja. The purpose of this research is to explain the use of code switching and code mixing in the novel Selamat Tinggal Pagi Selamat Datang Senja. This research succeeded in explaining that there was code switching in the form of Indonesian into Javanese, translating Indonesian into English, Indonesian into Arabic. The background of this code switching is the speaker and listener. Not only code switching, there is also code mixing in the form of words, code mixing in the form of clauses and code mixing in the form of phrases. Factors that cause code-mixing in the novel Selamat Tinggal Pagi Selamat Datang Senja are the desire to explain the identity of the variety, and change the topic of conversation.
 
Keywords: code switching; code mixing
Pengaruh Model Pembelajaran Contextual Teaching and Learning (CTL ) terhadap Hasil Belajar Siswa Kelas III pada Materi Butir – butir Pancasila SDN Petemon Surabaya
Authors: Mardiana Mardiana , Jarmani Jarmani  , Reza Syehma Bahtiar
Published: September 2024

This research is motivated by the lack of students in applying Pancasila practice in everyday life. One way that can be used in this case is the Contextual Teaching and Learning (CTL) learning model. The purpose of this study was to determine the effect of the CTL learning model on the learning outcomes of class III students on Pancasila items at SDN Petemon Surabaya. The type of research used is quantitative using the experimental method, with the type of Pretest-Posttest Control Group Design. This study uses a population of class 3 SDN Petemon Surabaya. Class 3A has 28 students as the control class and class 3B has 28 students as the experimental class. The research instrument used pretest and posttest questions which contained 10 multiple choice questions. The data collection technique used the pretest and posttest standard values, the tests used were: normality test, homogeneity test, and hypothesis testing. The results of the data analysis produced by the experimental posttest were higher than the control. This proves that there is an influence of the CTL learning model on the learning outcomes of class III students on Pancasila items at SDN Petemon Surabaya.
Pengaruh Kegiatan Fun Cooking Terhadap Kemandirian Anak Usia 5-6 Tahun Di Tk Negeri Pembina Siborongborong
Authors: Angelin Masintan Sitorus  , Endang Junita Sinaga  , Uranus Zamili
Published: September 2024

This research aims to determine the effect of fun cooking activities on the independence of children aged 5-6 years at the Pembina Siborongborong State Kindergarten. The type of research used in the research is quantitative research with experimental research methods and the type of research design is one group pretest posttest design. The population in this study were all children aged 5-6 years at the Pembina Siborongborong State Kindergarten, totaling 66 people, and the sampling technique used purposive sampling, namely 22 children from class B2. Data collection techniques are carried out using observation sheets and documentation. Based on the recapitulation of data on children's independence before being given treatment (pretest) using fun cooking activities, there were 9.10% in the BSB category, 50% in the BSH category, 36.30% in the MB category, and 4.50% in the BB category. After being given treatment (post-test) using fun cooking activities, there were 54.50% in the BSB category, 45.40% in the BSH category, none in the MB and BB categories. From the results of the coefficient of determination test, the value r2 = 0.287, from the value of determination (r2) it can be seen that the percentage of influence of paper cutting activities on the fine motor skills of group A in GKPI Tarutung City Kindergarten is 28.7%. Furthermore, based on the results of the t test, the value of tcount ˃ ttable (6.638 ˃ 1.721) was obtained. So it can be concluded that Ho is rejected and Ha is accepted, which means that there is an influence of fun cooking activities on the independence of children aged 5-6 years at the Pembina Siborongborong State Kindergarten.
Pengaruh Kegiatan Lempar Tangkap Bola Terhadap Motorik Kasar Anak Pada Usia 5-6 Tahun di Paud Anugerah GKPI Pearaja Tarutung
Authors: Elsa Konika Panjaitan  , Rotua Samosir  , Hisardo Sitorus
Published: September 2024

The aim of this research was to determine the effect of ball throwing and catching activities on the gross motor skills of children aged 5-6 years at PAUD Anugerah GKPI Pearaja Tarutung. The method used in this research is a quantitative research method with a pre-experimental type of research in the form of "One Shot Case Study". The population is all group B students (aged 5-6 years) at PAUD Anugerah GKPI Pearaja Tarutung for the 2023/2024 academic year, totaling 40 people and this research is population research. Data was collected using an observation instrument of 15 items. The results of data analysis show that there is an influence of throwing and catching balls on the gross motor skills of children aged 5-6 years at PAUD Anugerah GKPI Pearaja Tarutung: 1) Test the analysis requirements: a) positive relationship test obtained by the value rxy = 0.556 > rtable(a=0.05,n=40) = 0.312, thus it is known that there is a positive relationship between variable X and variable Y. b) Testing a significant relationship obtained a value of tcount= 4.126 > ttable(a=0.05,dk=n-2=38)= 2.021, thus there is a significant relationship between variable X and variable Y. c) Test the regression coefficient of determination (r2) = 30.9%.2) Influence test: Regression equation test, obtained the regression equation Y ̂="14.87"+0.54X. Thus Ha is accepted and H0 is rejected.
Peran Guru dalam Menstimulasi Permainan Engklek Tradisional Meningkatkan Kemampuan Motorik Kasar Anak Kelompok B di TK YPK Pniel Malawele
Authors: Meilin Anatasya Urboy  , Septia Nurul Wathani  , Harmaman  Harmaman
Published: September 2024

This study aims to explore the role of educators in enhancing the gross motor skills of children in Group B at TK YPK Pniel Malawele. The research adopts a qualitative methodology, utilizing techniques of data collection, presentation, and analysis. Out of ten (10) children involved in traditional engklek games, nine (9) were found to be at the expected developmental level (BSH), while one child excelled at a very good developmental level (BSB). The absence of results indicating categories of not developing (BB) or beginning to develop (MB) led to the conclusion that traditional engklek games have the potential to improve the gross motor skills of children at TK YPK Pniel Malawele in Sorong Regency, Southwest Papua Province, through activities such as jumping, throwing, and maintaining balance.
Analisis Pengaruh Speech Delay Terhadap Kemampuan Sosial Anak di PAUD Harsya Ceria Banda Aceh
Authors: Rahmah TM Cut Maulida , Ludiana Indah , Nurrahmi Nabila , Hijriati Hijriati
Published: September 2024

Speech and language skills involve cognitive, sensorimotor, psychological, emotional and environmental development. Children with speech delay are at risk for language development, communication, learning, and other cognitive abilities. This study observed speech delay cases at PAUD Harsya Ceria Banda Aceh to understand the development of children with speech delay problems in their social behavior. The purpose of this study is to analyze the description of the development of children with speech delay on children's social skills at PAUD Harsya Ceria. The research method used a qualitative descriptive approach with a case study. Data collection techniques include interviews, observation, documentation, and field notes. Data analysis was conducted using the Miles and Huberman model. The results showed that internal and external factors such as genetics, family environment, parental education, and gadget use affect speech delay in children. Speech delay therapy using the Applied Behavior Analysis (ABA) method can improve children's social skills. Consistent stimulation from teachers and parents has a positive impact on children's language development. Joint efforts from parents, teachers and therapists are needed to facilitate the language and social development of children with speech delays so that they can improve their language and social skills.
Pengaruh Senam Direct Intruction Terhadap Pengembangan Motorik Kasar Anak Usia 5-6 Tahun di Tk Cerdas Ceria Tapian Nauli Kecamatan Sipoholon
Authors: Rosa Enjelina Silaban  , Uranus Zamili  , Emmi Silvia Herlina
Published: September 2024

Silaban, Rosa. 2023. "The Effect of Direct Instruction Gymnastics on the Gross Motor Development of Children Aged 5-6 Years in the Smart Ceria Tapian Nauli Kindergarten, Sipoholon District". The aim of this research is to determine the effect of direct instruction gymnastics in the gross motor development of children aged 5-6 years at the Smart Ceria Tapian Nauli Kindergarten, Sipoholon sub-district. The method used in this research is a quantitative research method with a pre-experimental design type of research in the form of "One Shot Case Study". The population is all group B students (aged 5-6 years) at the Smart Ceria Tapian Nauli Kindergarten for the 2022/2023 academic year, totaling 42 children and a sample of 20 people was taken using a purposive sampling technique. Data was collected using a positive closed questionnaire with 20 items, namely 10 items for variable Ceria Tapian Nauli, Sipoholon District is known through: 1) Test of analysis requirements: a) positive relationship test obtained rxy = 0.687 > rtable(=0.05,n=20) = 0.444 thus it is known that there is a positive relationship between variable ) Regression coefficient of determination test (r2) = 47.2%. 2) Influence test: Regression equation test, obtained the regression equation Y ̂="17.24"+0.49X. Thus Ha is accepted and H0 is rejected.
Keywords: Direct Instruction Gymnastics, Children's Gross Motor
Pengaruh Metode Cerita Berseri terhadap Peningkatan Kosakata Anak Usia 5-6 Tahun di TK Mandiri ABCD Sipoholon
Authors: Resteulina Zaluhu  , Adiani Hulu  , Emmi Silvia Herlina
Published: September 2024

The aim of this research is to determine the effect of the serial story method on increasing the vocabulary of early childhood at the ABCD Sipoholon Mandiri Kindergarten. The method used in this research is a quantitative research method with descriptive statistics. The population was all children at the Mandiri ABCD Sipoholon Kindergarten, totaling 108 people and a sample of 20 children was determined. Data was collected using an observation sheet of 30 items. The result of data analysis show that there is an influence of the serial story method on increasing the vocabulary of early childhood at the ABCD Sipoholon Mandiri Kindergarten : 1) Test analysis requirements: a) Positive relationship test obtained by the value rxy = 0.658 > rtable( a=0.05,n=20) = 0.444, thus it is know that there is a positive relationship between variabel X and variabel Y. b) a significant relationship test was obtained thitung=3,711>ttabel(α=0,05,dk=n-2=18)= 2,101 thus there is a significant relationship between variabel X and variabel Y. c) regression coefficient of determination test (r2)=43,3%. 2) influence test: regression equation test, the regression equation is obtained . Thus Ha is accepted and Ho is rejected.