bluuebunny/crossref_metadata_2025 huggingface dataset:
Pelatihan Penelitian Tindakan Kelas (PTK) untuk Pemberdayaan Guru di MTs Huffadh Al-Itqoniyyah
Authors: Muhassanah Nur’aini , Ainuranti Asfi
Published: December 2023

The purpose of this training activity is to improve the ability of teachers to prepare Classroom Action Research (CAR) proposals. Classroom action research is thus one of the abilities that must be possessed by teachers to maintain the professionalism of their performance. The training participants were Mts and MA Huffadh Al-Itqoniyyah teachers, totaling 25 people divided into 5 groups. This training is scheduled in two activities. The first activity is the delivery of material related to the preparation of class action research proposals which is carried out offline once. While the second activity is assisting training participants in preparing class action research proposals which are carried out online through the WA Group, Zoom, and GMeet. The results of this activity are in the form of output proposals, where 60% of the training participants are able to complete the assignments or the output of the training is in the form of class action research proposals. Meanwhile, 40% of the participants could not complete the output due to limited time and busyness of the participants. Of the 3 PTK proposals that were the outputs of this activity, 2 proposals were assessed with good criteria and 1 proposal with very good criteria
Peningkatan Karakter Peduli Lingkungan Terhadap Anak-Anak Kelurahan Tanjungrejo Melalui Edukasi Pemanfaatan Sampah Plastik dan Praktik Menanam
Authors: Fauziah Nurul , Sintya Yuliastuty Devi
Published: December 2023

The Character is something that is inherent in a person and is formed from his family environment from an early age. However, the character of each person is clearly different, this happens because of several factors, one of which is the environmental factor in which he lives. The background of this research is that there is a problem of character education which is still quite minimal among the children of the Tanjungrejo Village, especially regarding environmental awareness. This study aims to increase knowledge and insight about character education by educating the use of plastic waste into flower pots and planting plants for children in the Tanjungrejo Village. The type of research used is a qualitative descriptive approach, because researchers want to know and provide value-based experiences related to increasing the character of caring for the environment for Tanjungrejo Village Children through Education on the Utilization of Plastic Waste and Planting Practices. The target or target is the children in the Tajungrejo Village, which totals approximately 50 children. Sources of data obtained from field studies or primary data and secondary data obtained from relevant journals or articles. The results of the study show that the character of caring for the environment can be applied to children in the Tanjungrejo Village with Education on the Utilization of Plastic Waste and Planting Practices. The character of caring for the environment needs to be applied from an early age so that children grow into individuals who care about their environment, especially in the Tanjungrejo sub-district
Evaluation of Sports Coaching Programs in Indonesian Using the Countenance Model
Authors: Purnomo Triatmo Joko , Prasetyo Wawan Eko , Lupita Mochammad Nasmay , Abdulrahman Shokhan
Published: December 2023

Various kinds of research aimed at evaluating the field of sports using the countenance model have been carried out. This literature review uses a countenance evaluation model to examine the condition of the coaching program in sports in Indonesia. The method used is the Google Scholar database on sports evaluation of the countenance model. Sources of data used were primary data from 15 articles, with the type of evaluation research. The article selection stage was carried out by (1) Identification, (2) screening, (3) eligibility, and (4) being included in the criteria. From the results of the article study, the coaching program in each sport was poor. The most prominent thing is at the transaction stage. There were many shortcomings, from inadequate facilities, the consumption of athletes that did not meet nutritional standards, and the lack of athlete welfare.
Radial tunnel syndrome-diagnosis and treatment
Authors: Kocheva Ivona , Ganchev Georgi , Raikov Dimitar
Published: December 2023

Radial tunnel syndrome is defined as intermittent compression of the deep branch of the radial nerve through the borders of the radial tunnel. This is one of the diagnosis in the spectrum of the causes for lateral elbow pain. The condition is associated with pain in the area of radial nerve compression which is located in most of the cases at the entrance of the nerve in the arcade of Frohse. The clinical examination is of utmost importance for determination of the diagnosis. . The standard static electromyography can’t record the intermittent compression of the nerve and it is not sensitive for the injury of the unmyelinated fibers (C-type) which is the main source of the pain. The goals of the treatment of RTS are to eliminate the pain and to encourage the patients to return to their routine activities. A trial of nonsurgical treatment is warrant in all the patients. In the cases with no respond to the conservative methods we advocate for surgical decompression of the nerve.
Functional outcome of supracondylar fracture femur treated with plate fixation and retrograde intramedullary nailing – A comparative study
Authors: Vasudevan Varun , Jose TM , Philip Manesh
Published: December 2023

Fractures of distal femur reportedly account for less than 1% of all fractures and about 4% of all femur fractures. Aims of the treatment of extra-articular fractures are restoration of length, torsion, and frontal and sagittal plane alignment and stable fixation. The objective of the study is to compare the functional and radiological outcome of the patients who sustained the distal femoral fractures treated with plate fixation against retrograde intramedullary nail. Patients meeting the specified inclusion criteria were divided into two groups: one treated with retrograde intramedullary nailing and the other with plate fixation. Follow-up assessments were performed at 4, 12, and 24 weeks post-surgery, utilizing flexion scores and Modified Schatzker and Lambert criteria to evaluate functional and radiological outcomes. The functional outcomes and knee flexion scores at the 6-month mark showed no significant difference between the plating and nailing groups. However, the plating group demonstrated early recovery, with a significant improvement in range of motion observed at 4 weeks post-operation. Retrograde intramedullary nailing exhibited advantages in terms of shorter surgery duration and lower intraoperative blood loss, making it a preferred option for patients with anticipated major blood loss or polytraumatized individuals.
Arthroscopic treatment of massive rotator cuff tears involving subscapularis
Authors: Zagorov Maksim , Tabakov Atanas , Mihov Kalin
Published: December 2023

Introduction. Massive rotator cuff tears represent a major challenge in shoulder surgery. Contemporary arthroscopic techniques allow for repair in majority of cases. In the setting of a massive rotator cuff tear, engagement of subscapularis plays a significant role in function deterioration and is a risk factor for pseudoparalysis.

Materials and methods. We present our experience and clinical results with arthroscopic repair of massive rotator cuff tears engaging subscapularis in 32 patients, followed for 12,5 months.

Results. Complete repair was performed in 25 (78.1%) and partial repair in 7 (21,9%) of the cases with significant improvement in active forward flexion and good to excellent functional result in 68,8%, according to Constant score. Acute pseudoparalysis was successfully reversed in 8 out of 9 cases (88,8%). Transient neurologic complication was observed in 1 case (3%).

Conclusion. Subscapularis plays an important role in massive rotator cuff tears and should always be repaired. Arthroscopic repair of massive rotator cuff tears engaging subscapularis is safe and efficient with good clinical results during one year follow up. While complete repair of all torn tendons with secure reattachment to the tuberosities is the preferred surgical treatment, repair of subscapularis and lower portion of infraspinatus is crucial for normal rotator cuff function. Careful patient selection and individually tailored surgery is important for successful treatment.
Enrollment of Vector in Cardiology and Study of Cardiac Cadence
Authors: Mishra Sujal , Sahani Suresh Kumar , Sahani Kameshwar , Sah Binod Kumar , Singh Vijay Vir
Published: December 2023

We have analyzed the application of vectors in cardiology and the way cardiac vector theory analyzes the heartbeat and can explain the entire cardiac conduction vector relationship and the Enthoven equilateral triangle hypothesis. This sheet explains the principles of the electrocardiogram and the interpretation of the waveforms. ECG can be called an electrocardiogram, which is a process of producing electrical activity through repetitive cycles. This diagram shows the voltage and duration of electrical activity by placing electrodes on the skin. Vector cardiography ( VCG) is a procedure that creates a 2D image of the heart's electrical activity by monitoring the spatial location of ECG waves at each successive point in their period. Even in the 21st century, coronary heart disease still represents a serious threat to humans and a major challenge to the scientific community. The most important elements for understanding and interpreting the ECG are the Enthoven triangle and the cardiac vector hypothesis, which have the potential , saving millions of lives when used quickly and appropriately to treat patients.
A Certain Studies on Mathematical Modeling: An Optimization Oriented the Replacement of Items whose Efficiency Deteriorates with Time
Authors: Sahani Suresh Kumar , Mandal Deb Narayan , Sahani Kameshwar
Published: December 2023

According to the definitions of operation research, it may be regarded as a methodology, an approach, a set of techniques, a team activity, a mixing of various disciplines, an extension of a particular discipline, a new discipline, a vocation, even a religion. There are many problems in today's world that involve the replacement of items, and in this paper we solve a few of these problems and also discuss the day-to-day replacement of items with maintenance costs that increase over time as well as their value as time goes on.
Persepsi Siswa terhadap Pembaharuan Pembelajaran Studi Kasus di Madrasah Ibtidaiyah Muhammadiyah Bulu Manyaran Wonogiri
Authors: Setiawan Rizka , Anshory Isa
Published: December 2023

This research examines students' perceptions of the renewal of learning through habituation in the morning with student and female students' perceptions of the implementation of habituation (Dhuha Prayer, Memorizing Prayers, Memorizing Asmaul Husna, Singing Indonesia Raya Songs, Singing March Muhammadiyah) at Madrasah Ibtidaiyah Muhammadiyah Hair. The method used is the Case Method. The population of this study was Madrasah Ibtidaiyah Muhammadiyah Bulu students with respondents 20% of the total population. Data were collected using questionnaires, and the results of the research showed that 49% of respondents agreed with the reform of learning at Madrasah Ibtidaiyah Muhammadiyah Bulu, Punduhsari Village, Manyaran District, Wonogiri Regency.
Teori Jean Piaget vs Lev Vygotsky dalam Perkembangan Anak di Kehidupan Bermasyarakat
Authors: Habsy Bakhrudin All , Malora Popo Indra , Widyastutik Dwi Rahayu , Anggraeny Trya Ayu
Published: December 2023

Child development in the context of social life is a complex and important topic in developmental psychology. Two theories that have greatly influenced the understanding of children's development in social settings are those of Jean Piaget and Lev Vygotsky. Jean Piaget's theory explains the urgency of the role of cognition in children's development. Piaget describes children constructing their own knowledge through stages of cognitive development. In the context of social life, Piaget's theory highlights how children acquire and adapt knowledge through interaction with their social environment. Children learn by exploring, asking questions, and building knowledge with peers and adults. Meanwhile, Lev Vygotsky emphasized the role of the social environment in children's development. His theory introduced the concept of real developmental fields, where children can learn from interactions with more experienced people. In social life, Vygotsky suggested that children can develop cognitive and social skills through cooperation with adults and peers. This reinforces the idea that learning is a social process that takes place in a social context. The combination of Piaget and Vygotsky's theories helps us understand how children develop an understanding of their social world and how the social environment plays an important role in this process. Through purposeful exploration and interaction in community life, children can build the foundation of social knowledge and skills needed to thrive and become contributing members of society.
Towards an Open Source-first Praxis in Libraries
Authors: McIlwain J. Robertson
Published: December 2023

In terms of utility and technical quality, open source software solutions have become a common option for many libraries. As barriers to adoption have been reduced and systems such as FOLIO appear poised to change the landscape of LIS technology, it is worth examining how the use of open source can support the normative core values of librarianship, and to outline a strategy for critical engagement with the technology that is beneficial to patrons and libraries. That strategy will require further codification, institutionalization and investigation of open source at many levels.
Future Business Leaders Required Management Skills
Authors: Nasir Muhamad
Published: December 2023

The development of technology brings developments in various areas of life including the field of business economics. This development brings its own challenges for a business leader. For this reason, the need for various skills of a future business leader including management skills. This study aims to analyze the importance of management skills in a future business leader. The research method uses a literature study method with a qualitative approach. The data analysis used is tiangulation, namely with Data Reduction, Data Display, Conclusion Drawing / Verification.  The results of the study found that
The Impact of CSR (Corporate Social Responsibility) on Customer Satisfaction and Loyalty Through the Perceived Value of Customers in Oil and Gas Companies
Authors: Farrukhjon Farkhodov , Don-Yoon Yoo
Published: December 2023

Corporate social responsibility (CSR) refers to the degree to which firms accept direct economic, legal, ethical, social, and policy obligations towards their stakeholders, which in turn may influence customer responses. The aims this study to know The Impact of CSR (Corporate Social Responsibility) on Customer Satisfaction and Loyalty Through the Perceived Value of Customers in Oil and Gas Companies. This study employs survey research methodology, employing both explanatory and hypothesis-testing approaches through the utilization of descriptive and exploratory methodologies.The tesult The Corporate Social Responsibility (X) variable has a significant effect on the level of Customer Perceived Value (Z).
Analysis of PT X’s Marketing Strategy for Sustainable Practices Through Gap Analysis Final Project
Authors: Lestari Anita
Published: December 2023

This thesis explores the Marketing Strategy of PT X in the context of sustainability, employing the Gap Analysis method to identify and address discrepancies in the internal and external perceptions of the company's sustainability initiatives. The focus is on the gap analysis, which signifies the disparity between the comprehensive internal sustainability approach encompassing environmental, economic, and community aspects and the predominantly environmental perception held by the public. The study begins by defining the gap at PT X and recognizing its implications on the company's reputation, community relationships, and overall impact. The research delves into the reasons behind the gap, acknowledging the importance of aligning internal efforts with external perceptions for the successful implementation of sustainable strategies. The thesis concludes by highlighting the critical role of addressing the gap analysis in achieving PT X's sustainable strategy objectives. By implementing the proposed action plan, the company can enhance its reputation, strengthen community relationships, and maximize the impact of its sustainability initiatives. The findings contribute to the broader understanding of gap analysis methodologies in the context of marketing strategy for sustainability-focused organizations
Business Management Strategy of Cirebon Local TV Mass Media
Authors: Ningsih Widia , Nurjanah Aisyah
Published: December 2023

In today's digital era, local TV mass media face various challenges, such as increasingly fierce competition from digital mass media and changes in people's media consumption patterns. This requires local TV mass media to innovate and develop in order to survive and compete. The main objective of this study is to identify, analyze, and describe business management strategies used by local TV mass media in Cirebon. This study used qualitative research methods. Data will be collected through in-depth interviews with key stakeholders in local TV stations and literature studies. The data that has been collected is then analyzed in three stages, namely data reduction, data presentation, and conclusions. The results showed that Cirebon's local TV mass media implemented various business management strategies, such as content strategies, marketing strategies, and financial strategies. However, the business management strategy implemented by Cirebon's local TV mass media is still not optimal
Entrepreneurial Management for Students
Authors: Najmu Tsaqib Muhammad , Nasir Muhamad
Published: December 2023

Entrepreneurship is one of the important pillars in the Indonesian economy. Entrepreneurship can create jobs, increase competitiveness, and boost economic growth. Students are one of the groups that have the potential to become entrepreneurs. Students have high enthusiasm and creativity, and have access to technology and information. The purpose of this study is to examine entrepreneurial management for students. This study used qualitative research methods. Data collection techniques in this study were carried out with literature studies. The data that has been collected is then analyzed in three stages, namely data reduction, data presentation and conclusions. The results showed that the skills and knowledge needed by students to start and manage a business include technical skills, managerial skills, and entrepreneurial skills. Effective methods and approaches in providing entrepreneurial education and training to students include case-based methods, project-based methods, and simulation-based methods. Entrepreneurial education and training can equip students with the skills and knowledge needed to start and manage a business.
Cultural Dynamics of Patriarchy and the Feminist Movement: Women's Perspectives in Riau Malay Cultural Order
Authors: Annisa Maulin , Lamtiur Dalimunthe Karolina , Hanggarani Ninin Retno
Published: December 2023

The purpose of this study is to find out the Cultural Dynamics of Patriarchy and Feminist Movement. Women's Perspectives in Riau Malay Cultural Order. In society, women still do not have their rightful place and are often treated discriminatively because of gender differences. Patriarchal culture is still an issue among the Riau Malay community, because it places men in a higher position than women. This study used a literature review analysis method from various references in accordance with the research. Apart from the inequality of treatment, the level of violence and neglect of women's basic rights which eventually prompted to further explore the social values and morals contained in the cultural customs of the Riau Malay community that influenced the determination of social roles based on gender including gender images that were allegedly masculine and detrimental to women. Basically, Riau Malay culture carries a Matriarchy culture that highly values the role of women as the main dominance, but over time the concept of matriarchy is increasingly abandoned and dominated by the concept of patriarchy. This is based on strong dominating patriarchal categories such as temperament, sex role, and status. This cultural view and normative rules that then carry and normalize all forms of violence and corner women is one proof that patriarchy perpetuation is still very thick and prevails among the Riau Malay community
Gestational surrogacy: 12-year experience of the first program developed in Argentina
Authors: Inciarte Florencia M.
Published: December 2023

Objective:

To evaluate and share the experience of our Surrogacy program at Halitus Instituto Medico, which is the first one of its kind in Argentina. The study aimed to identify and describe demographic, physiological, social, and treatment-related factors associated with successful surrogacy outcomes.

Design:

Retrospective cohort study. Identification of all clinic consults for surrogacy was performed. Anonymized data on 1152 surrogacy consults occurring between 2011 and 2023 was extracted directly from the clinic database.

Results:

Between April 2011 and September 2023, there were 1152 consultations for uterine surrogacy, and out of these, 161 (14%) patients proceeded with the treatment. Eighty-four percent were couples while 21,7 % were single-parent projects. Main reasons for consultation were: male patients 346 (30.4%), obstetric factors 293 (30.4%) and uterine factors 254 (22.05%).

161 patients underwent 1 or more gestational surrogacy cycles. We achieved 127 (79%) pregnancies and 62 (48,8%) live births. The rate of multiple pregnancies was 3,1%.

Conclusion:

Gestational surrogacy is a global trend that sparks controversies and ethical debates. Despite this, it stands as a beneficial procedure, with a high success rate and a comparatively low risk of complications. The multidisciplinary collaboration of medical, psychological, and legal professionals is essential to carry out these treatments safely and effectively.
The Effect of the Learning Cycle 7E Model with Prezi Media on Problem Solving Skills and History Learning Outcomes
Authors:   University of Jember & Indonesia, Saputri Oktavia Wahyuni , Umamah Nurul ,   University of Jember & Indonesia
Published: December 2023

The aim of this research is to determine the effect of the Learning Cycle 7E model and Prezi media on problem-solving skills and history learning outcomes. This research uses a quantitative approach, quasi experimental design with a pretest-posttest non-equivalent control-group design. The sample consisted of 70 students in classes X2 and X4 at Ambulu state high school. Data collection techniques used documentation and tests. The data analysis technique used the ANACOVA test and the LSD (Least Significant Different) follow-up test. The research results of the Learning Cycle 7E model assisted by Prezi media had a better influence on students' problem-solving skills in history subjects. A significant effect can also be seen on the history learning outcomes achieved by students using the Learning Cycle 7E learning model assisted by Prezi media.
The Optimum Quantity of Money in a Situation of Information Asymmetries: Evidence from Cameroon
Authors:   Senior Lecturer, Advanced School of Economics and Commerce (ESSEC), University of Douala, PO Box: 1931, Douala (Cameroon), EKOMANE Jean Louis
Published: December 2023

This article is a macroeconomic assessment of the optimum quantity of money to inject into a developing economy in situation of information asymmetries. Starting from Tobin's "absolute liquidity rule", and under the hypothesis of a sub-optimal macroeconomic monetary equilibrium, a method of optimizing the money supply is proposed, based on a "monetary adjustment coefficient". It takes into account the effective growth rate, the potential growth rate and the current money supply. It appears, in the case of Cameroon, that the quantity of money in circulation is 30% lower than its optimal level compatible with the potential product, hence the need for an expansionary monetary policy, including monetary and credit easing measures. It is thus proposed to decision makers to introduce a monetary adjustment coefficient when elaborating monetary policy to be implemented in the country.
Performance Analysis Using Balance Score Card (BSC) at the Banyuwangi State Treasury Service Office: A Phenomenology Study
Authors:   University of Jember, Hariwidjaja Biworo , Miqdad Muhammad ,   University of Jember, Farisi Imam ,   Indonesia Open University
Published: December 2023

This study aims to explore the application of the four perspectives of the Balanced Scorecard in evaluating the performance of the Treasury Service Office (KPPN) Banyuwangi. The findings of this research are expected to contribute theoretically to the development of management science and serve as a reference for future research, particularly on the fourperspective Balanced Scorecard model for assessing the performance of public sector organizations (government agencies). This qualitative research employs a phenomenological approach to examine the concept of the Balanced Scorecard in evaluating the performance of one government agency under the Ministry of Finance, namely KPPN Banyuwangi. Data were collected directly through interviews and observations, as well as indirectly through performance reports, survey results, and various supporting references. The results of the research indicate that KPPN Banyuwangi achieved good performance based on the Balanced Scorecard with Key Performance Indicators in 2022, which include four analytical aspects: stakeholder perspective with a weight of 30% and a total score of 105.91, customer perspective with a weight of 20% and a total score of 104.30, internal perspective with a weight of 25% and a total score of 109.81, and learning and growth perspective with a weight of 25% and a total score of 112.04. Overall, the Organizational Performance Indicator Achievement Index in 2022 reached 108.09%, with all Key Performance Indicators (KPIs) surpassing the set targets.
Democracia e racismo
Authors: C. Silva Solange
Published: December 2023

O presente artigo propõe uma reflexão sobre o conceito de democracia no seu aspecto material ou substancial a fim de demonstrar que a Estado brasileiro, conquanto se apresente como uma democracia formal, não pode ser considerado um Estado materialmente democrático. No seu sentido material, a democracia não convive com uma tão acentuada desigualdade entre seus cidadãos como a que existe entre brancos e negros no Brasil. Em apertada síntese, o presente artigo estabelece a relação entre a democracia e igualdade, sendo que a desigualdade compromete a democracia sobretudo no seu sentido material.
Violência doméstica
Authors: Cotrim Paneque Flávio , Guimaraes Roberta Tania
Published: December 2023

O presente ensaio tem como objetivo apresentar um estudo sobre a compilação de reflexões e dados sobre violência doméstica e uma posterior análise comparativa desses fenômenos nos contextos pré e pós pandêmicos. A abordagem está estruturada em duas grandes partes. A primeira parte, relacionando a violência em si como um fenômeno de natureza precipuamente social, contém dois itens: um sobre aspectos gerais da violência, como sua natureza e conceituação, aspecto léxicos e notas sócio – jurídico- filosóficas; e outra, sob um viés mais técnico trata sobre aspectos como a tipologia da violência, suas formas e atores. Na sequência, a segunda parte traz, de forma sistemática e objetiva, uma reflexão sobre a violência doméstica propriamente dita, com reflexões sobre o resultado do estudo do conjunto de dados compilados de instituições internas e internacionais relacionadas à violência doméstica e seu exponencial aumento face a pandemia causada pela Covid -19.
Direito empresarial no Brasil e em Portugal
Authors: Marchi Bianca , Pinto Julia Schaefer de Miranda
Published: December 2023

O presente trabalho tem por objetivo apresentar um estudo comparativo entre o Direito Empresarial no Brasil e em Portugal, permitindo constatar semelhanças e distinções existentes entre as duas legislações.
MUDANÇAS DE HÁBITOS E QUALIDADE DE VIDA DURANTE A QUARENTENA DE ACORDO COM OS DIFERENTES GRUPOS GERACIONAIS
Authors: Bertoia Profa. Dra. Natacha , Nakata Profa. Dra. Lina Eiko
Published: December 2023

Diante do contexto da COVID-19, a quarentena foi uma das medidas governamentais adotadas em diferentes países, afetando a vida de milhões de indivíduos, inclusive dos brasileiros. Assim, este artigo apresenta os resultados de uma pesquisa que buscou descrever quais foram as mudanças de hábitos dos diferentes grupos geracionais, considerando sua qualidade de vida, principalmente em relação a lazer, sono, alimentação e outras atividades, sendo positivas ou negativas. Para isto, realizou-se uma survey eletrônica, que permitiu que os indivíduos respondessem o questionário online, durante a quarentena no Brasil, no mês de junho de 2020. Foram 492 participantes de diferentes gerações, sendo que a metade relatou que houve mudança em relação às atividades de lazer. Sobre a alimentação e sono, foi possível observar que houve variação na percepção dos indivíduos, visto que muitos passaram a se alimentar e dormir melhor, enquanto que outros não, ocasionando aumento no peso. Para as dimensões estudadas, foi possível identificar percepções distintas entre as gerações, confirmando algumas das descobertas de outros estudos.
OS VALORES PESSOAIS INFLUENCIAM NA DETERMINAÇÃO DA PREFERÊNCIA POR CRITÉRIOS DE QUALIDADE DE VIDA NO TRABALHO?
Authors: Antonio Prof. Me. Fábio alessandro Affornso , Domingos Thaís Barbosa
Published: December 2023

A qualidade de vida no ambiente de trabalho tem se tornado relevante na pauta de discussões das organizações nas últimas décadas. Ela representa a percepção do indivíduo sobre sua satisfação com relação às suas metas e expectativas de vida. Ademais, os valores pessoais podem ser entendidos como sendo fatores de satisfação das necessidades humanas que teriam maior prioridade para um indivíduo, pois garantiriam a ele a melhor forma de viver possível. Nesse sentido, pode-se esperar que os valores humanos influenciem no processo de determinação das expectativas de vida de uma pessoa. Isto posto, este estudo buscou entender se existem associações entre os valores de uma pessoa e seus critérios de qualidade de vida no trabalho que serão utilizados para a avaliação de sua posição na vida. De acordo com os resultados desta pesquisa, os valores pessoais influenciam na escolha dos critérios de qualidade de vida no trabalho de um indivíduo. Esses achados introduzem outras linhas de discussão nas pesquisas sobre a gestão da qualidade de vida no trabalho nas organizações
O BRASIL NO MERCADO INTERNACIONAL DE AÇÚCAR
Authors: Sousa Arthur Vinícius Salaro de , Azenha Ramon Bilha
Published: December 2023

O objetivo deste trabalho foi estudar as exportações brasileiras de açúcar sob a perspectiva do modelo gravitacional de comércio. Foram coletados os dados do Brasil e de seus 50 principais parceiros comerciais, num período de 10 anos entre 2011 e 2020. As variáveis utilizadas foram exportação anual de açúcar pelo Brasil; PIB do Brasil e dos parceiros comerciais; população do Brasil e dos parceiros comerciais; distância do Brasil e seus parceiros comerciais; e produção brasileira de açúcar. Os testes demonstraram dificuldade de adaptação do modelo para o caso específico das exportações de açúcar brasileiras além de problemas relacionados à adaptação do modelo gravitacional sob o uso de séries temporais, dada a sua maior aplicabilidade para modelos de corte transversal e dados em painel. O artigo demonstra um relativo avanço em relação ao que se têm na literatura econômica em relação a aplicação de modelos gravitacionais para a projeção de fluxos comerciais referentes a apenas um artigo, neste caso o açúcar.
INTELIGÊNCIA EMOCIONAL E INTELIGÊNCIAS MÚLTIPLAS
Authors: Custódio Nicole , Lopes Profa. Dra. Claudia Ribeiro Monteiro
Published: December 2023

O presente artigo consiste em breve recorte de trabalho anterior de mesmo título e autoria apresentado em 2020. Apresenta o conceito de inteligência como superior a resultados de testes, provas, QI e Fator G, mas como multiforme, haja vista as reconhecidas maneiras distintas de aprender e de ensinar. Os conceitos de Inteligênciaemocional e Inteligências Múltiplas são entendidos como formas de autoconhecimento, fazendo com que cada pessoa possa compreender a simesmo de maneira mais abrangente, descobrindo reais interesses e habilidades. O texto também traz os resultados de uma pesquisa que sonda o conhecimento do público acerca dos conceitos de inteligência.
Diagnóstico cardiaco basado en los factores de riesgo para enfermedad cardiovascular estudio descriptivo
Authors: Aray Andrade Carlos Alberto , Montenegro Palma Luis Heriberto , Mendoza Talledo Olga Lilian , Palma Holguin Gilberth Alexi
Published: December 2023

Este texto resalta la importancia del diagnóstico cardíaco enfocado en los factores de riesgo para la enfermedad cardiovascular. Se destaca la relevancia de diversos aspectos como antecedentes familiares, hábitos alimenticios y estilo de vida, así como la medición regular de la presión arterial y los niveles. También se mencionan métodos de diagnóstico innovadores, como pruebas de imagen cardíaca avanzadas y dispositivos portátiles para el monitoreo continuo. Se enfatiza la necesidad de programas de prevención cardiovascular que se centren en la educación sobre hábitos saludables y la gestión de factores de riesgo. Empoderar a los pacientes a través de la educación se considera esencial, ya que la comprensión de los factores de riesgo permite tomar decisiones informadas. En última instancia, se concluye que el enfoque en estos factores no solo ayuda a identificar problemas existentes, sino que también contribuye a prevenir riesgos futuros, combinando métodos de diagnóstico avanzados con estrategias de prevención para lograr una salud cardiovascular óptima.
Evaluasi Kinerja Unit Limestone Crusher VI Untuk Pencapaian Target Produksi Batugamping Pada Tambang Bukit Karang Putih
Authors: Anggraini Agnes , Nugroho Windhu , Sakdillah Sakdillah , Trides Tommy , Litha Respati Lucia
Published: December 2023

Semen Padang merupakan salah satu perusahan pertambangan batugamping yang terletak di Bukit Karang Putih, sekitaran Indarung, Kecamatan Lubuk Kilangan, Padang, Provinsi Sumatera Barat dan melakukan pengolahan batugamping dengan proses pengecilan ukuran material menggunakan unit peremuk berupa hammer crusher. Dilakukannya pengamatan terhadap unit peremuk batugamping untuk mengetahui hambatan-hambatan apa saja yang terjadi selama proses produksi, sehingga didapatkan upaya untuk meningkatkan produktivitas dari unit peremuk tersebut. Hambatan-hambatan yang terjadi selama proses produksi berlangsung berupa kerusakan pada feeder, wobbler, crusher, dedusting, belt conveyor, dan electric. Oleh sebab itu perlu dilakukan perawatan dan pemantauan secara rutin terhadap alat sehingga kerusakan dapat diminimalisir. Target Produksi pada unit peremuk batugamping sebesar 1800 ton/jam, dan produktivitas unit peremuk pada bulan januari sebesar 1800 ton/jam dan pada bulan februari sebesar 1800 ton/jam. Setelah dilakukan pengamatan diperoleh produktivitas aktual unit peremuk pada bulan januari sebesar 1505,66 ton/jam dan pada bulan februari sebesar 1608,68 ton/jam.
The Impact of European Union’s Economic and Political Policies Towards Somalia
Authors: Ismail Mohamed Abdi
Published: December 2023

This study focuses on the impact of European Union’s economic and political policies towards Somalia. The main objectives of the study were to analyse the EU’s economic and political policies towards Somalia, the implementation of the EU’s economic and political policies towards Somalia, the impact of European Union’s economic and political policies towards Somalia and the challenges hindering the implementation of the EU’s economic and political policies in Somalia. The study employed qualitative analysis and conducted an extensive documentary review to gather existing knowledge on the impact of European Union’s economic and political policies towards Somalia. The findings of the study on the overview of the EU’s political and economic policies towards Somalia includes: establishment of transitional governments, supporting the constitutional reform process, promoting human rights and the rule of law, financial assistance to support development programs, trade and economic integration in Somalia, private sector development; the implementation of the EU’s economic and political policies towards Somalia includes:  political dialogue and reconciliation processes in Somalia, financial and technical assistance, security and stability in Somalia, financial assistance to Somalia to support development programs, trade and economic integration in Somalia, private sector development in Somalia; the challenges hindering the implementation of EU’s economic and political policies towards Somalia include: political instability, lack of institutional capacity, corruption and governance issues, limited infrastructure, informal economy and trade barriers; the impact of European Union’s economic and political policies towards Somalia includes: trade and development, development aid, fisheries partnership agreement, governance and state building, democracy and human rights and migration and security. The study recommends that to improve the implementation of the European Union's economic and political policies on Somalia there should be more efforts in strengthening local ownership and capacity building, addressing of corruption and improvement in governance, promotion of inclusive economic development, supporting conflict resolution and peacebuilding and enhancing monitoring and evaluation.
Comparative Analysis of European Union Foreign Policy and African Union Foreign Policy: A Study of Objectives, Strategies and Challenges
Authors: Okello Nasuru Elton
Published: December 2023

This study focuses on the comparative analysis of EU foreign policy and AU foreign policy. The main objectives of the study encompass: to identify the objectives of EU foreign policy and AU foreign policy, to identify the similarities and differences between the objectives of EU and AU foreign policy, to analyse the factors that shape the objectives of EU and AU foreign policy, to evaluate the effectiveness of EU and AU foreign policy in achieving their respective objectives and to analyse the challenges facing EU and AU in implementing their foreign policy. The study utilized a qualitative research methodology, utilizing secondary sources such as official documents, policy statements, academic literature, and case studies through the use of documentary review tool.
The key findings of the study on the objectives of EU foreign policy and AU foreign policy which they entail: The TEU states that the EU aims to promote its values, democracy, and the rule of law, human rights, and international law in its relations with other countries (Article 21.1 TEU) and the objectives of AU foreign policy as outlined in the Constitutive Act of the African Union include: promotion of peace, security, and stability as central objectives of the AU (Article 3.h); the similarities and differences between EU and AU, the Similarities entail: promotion of peace and security and promotion of democracy and human rights; and the differences include: regional integration versus global governance, economic development and poverty eradication and neighborhood versus continental and global; the factors that shape the objectives of the European Union include: treaty framework, member state interests, external challenges and global issues;  and the  factors that shape the objectives of and African Union foreign policy entail: African unity and solidarity, historical context and colonial legacy and peace and security challenges; the effectiveness of European Union (EU) and African Union (AU) foreign policy in achieving their respective objectives include: Institutional Framework, emphasis on diplomacy, multilateralism and international cooperation and peace and security; lastly, the finding on the challenges face by EU and AU in implementing their foreign policies include: EU, consensus-building among member states, coherence and coordination, external perceptions and influence, global power shifts and geopolitical dynamics, AU, include: limited resources and funding, peace and security challenge and Limited enforcement mechanisms.
The Role of the Vestibular System in Balance Disorders and Falls in the Elderly: A Prospective Cohort Study with Posturography Assessment in Surabaya, Indonesia
Authors: Venny Melinda  , Johan Wirahadi Putro  , Mariana Alifah  , Michelle Birne  , Abhimanyu Putra
Published: December 2023

Introduction: Falls in the elderly represent a significant public health concern, often leading to injury, disability, and reduced quality of life. The vestibular system plays a crucial role in maintaining balance, and its decline with age is a major contributor to falls. This study aimed to investigate the relationship between vestibular function, assessed through posturography, and the incidence of falls in elderly individuals in Surabaya, Indonesia.
Methods: A prospective cohort study was conducted involving 150 participants aged 60 years and above residing in Surabaya. Baseline assessments included a comprehensive geriatric assessment, vestibular function tests using computerized dynamic posturography (CDP), and questionnaires on falls history. Participants were followed up for 12 months to record the occurrence of falls. Data analysis included descriptive statistics, correlation analysis, and logistic regression to identify predictors of falls.
Results: The incidence of falls during the 12-month follow-up period was 32%. CDP revealed significant age-related decline in vestibular function, particularly in measures of sensory organization and balance strategy. Poor performance on CDP, especially in conditions with altered visual and proprioceptive inputs, was significantly associated with an increased risk of falls. History of previous falls, presence of comorbidities, and use of polypharmacy were also identified as significant predictors of falls.
Conclusion: Vestibular dysfunction, as assessed by CDP, is a significant risk factor for falls in the elderly. Incorporating posturography assessment into routine geriatric evaluations may help identify individuals at high risk of falls, allowing for targeted interventions to prevent falls and associated complications.
Limitation of Holding Structures for Intra-EU Dividends: An End to Tax Avoidance?
Authors: Baerentzen S.H. , Lejour A. , Riet M. van 't
Published: December 2023

This article analyses the recent rulings of the Court of Justice of the European Union in two Danish cases and examines their possible impact on international tax avoidance. These rulings regard limitations of tax benefits related to cross-border dividend payments resulting from the interposition of holding companies in the European Union. From a legal perspective, the authors conclude that the rulings demonstrate the alignment of international tax policies to combat tax avoidance between the European Union and the OECD. The concerted action between the two is implemented by the economic test to counter abusive legal holding structures. From a quantitative perspective, the rulings limit the potential for multinational enterprises to lower their tax burden considerably. The worldwide average potential gain from treaty shopping is reduced from 5.6% to 4.5% when the EU Member States cannot be used on treaty shopping routes. With more countries, the combat against tax avoidance is more effective. However, the fact that some countries have a standard withholding tax rate of zero per cent hampers the combat.
Taxation and
Non-Discrimination, A Reconsideration of Withholding Taxes in the OECD
Authors: Vanistendael F.
Published: December 2023

This article deals with the different concepts of non-discrimination
on the basis of nationality in the OECD Model and indirect or covert
discrimination in the European Treaties, as interpreted by the European Court
of Justice. It discusses the different tax results of both concepts for the
distribution of dividends and interest and includes a discussion of a case of
distributions by a collective investment fund. It concludes that the divergent
application of the concept of non-discrimination is rather justified. Problems
of discriminatory taxation on capital income received or distributed by
non-resident taxpayers could be resolved by adding a few recommendations to the
Commentary on Art. 24 of the OECD Model and by including some measures against
double taxation in the treaty articles related to these specific categories of
income.
BEPS: An Interim Evaluation
Authors: Brauner Y.
Published: December 2023

The article evaluates the OECD BEPS Action Plan and recent progress in light of the key insights of the BEPS: (i) progress can be achieved solely through cooperation, and the existing competition based, unilateral action dominated paradigm is destined to fail; (ii) a comprehensive, holistic approach rather than ad hoc fix-ups is needed for a chance of success; and (iii) some innovations differing from the tradition that is the base for the current regime may be required in order to tackle the evolving new challenges that the regime faces. The article points to the promising aspects of the plan and to the areas where progress seem wanting. It further provides observations on certain steps that the OECD can and should take to increase the chances of success of the BEPS project.
VAT and the Sharing Economy
Authors: Beretta G.
Published: December 2023

The sharing economy, underpinned by digital platforms like Airbnb and Uber, which pair individuals’ needs and wants, from accommodation to rides, is on the ascent. These new business models, where capital and labour are provided by several dispersed individuals rather than by a single centralized entity, defy the operational structure of comparable traditional activities. In the sharing economy, in fact, the personal and the professional spheres blur, and selfish motivations mingle with altruistic aims, while transactions span the whole market-to-gift spectrum. Against this background, in which the classification of individuals and transactions is less straightforward, the article intends to assess the practical feasibility of specific EU VAT notions such as “taxable persons” and “taxable transactions”, as interpreted by the ECJ and the VAT doctrine. In addition, the research seeks to test these concepts against a framework of selected tax principles.
Inheritance Tax and Valuation
Authors: Diller M. , Löffler A.
Published: December 2023

It has long been known in the literature how to include income taxes in the valuation of companies. These taxes can be neutral and therefore do not influence the company value, provided certain conditions are met; essentially, a firm’s cash flows have to be taxed the same way as those of a financial investment, which requires the use of economic depreciation. In this paper, we clarify how to value a company when its owner becomes liable for inheritance tax. Here, too, this type of tax is irrelevant when all assets are equally taxed. However, if some assets, e.g. business assets, are treated preferentially, which is the case in most European jurisdictions, the company value rises. We show that a considerable increase can be observed within realistic parameters for European countries.