bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Profitabilitas Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Subsektor Perdagangan Besar Dan Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2020
Authors: Christy  , Handayani Fitri
Published: June 2023

This study aims to examine the effect of profitability and liquidity as independent variables on tax aggressiveness as the dependent variable. Tax aggressiveness in this study is measured by the Effective Tax Rate by comparing the income tax expense with pre-tax profit. Profitability is measured by the ratio of return on assets, liquidity is measured by the current ratio.This type of research is quantitative using secondary data sources in the form ofannual financial reports or annual reports through the Indonesia Stock Exchange (IDX). The population used in this study is large trading and retail trading companies listed on the Indonesia Stock Exchange (IDX) starting from 2017 – 2020. The sampling technique in this study used purposive sampling with the specified research criteria so as to obtain a sample of 22 companies with data obtained as many as 88 data. The analytical method used is a multiple linear regression test, classical assumption test, determination coefficient test, F test and T test using the Statictical Package For the Social Sciences (SPSS) application program version 25.The results of the analysis of this study stated that partially profitability had a negative and significant effect on tax aggressiveness and liquidity had no effect on tax aggressiveness. While simultaneous profitability and liquidity affect the aggressiveness of taxes.
Pengaruh BOPO, NIM Serta ROA Terhadap CAR Pada Bank Swasta Nasional Devisa Yang Tercatat Di BEI
Authors: Jonardy Medika Julia , Hasanuh Nanu
Published: June 2023

This study aims to determine and analyze the impact of managing operating costs, managing productive assets, and considering the ability of assets to generate profits on the risk of loss that may be faced by the company. The sample used in this study is a national private foreign exchange bank listed on the Indonesia Stock Exchange for the 2015-2020 period. To conduct this research, a sample of 36 data is needed. This study uses several methods, namely classical assumption testing, hypothesis testing, and multiple regression analysis. Meanwhile, to help the calculations in this study used statistical methods from the SPSS program. This study finds out whether the BOPO and ROA variables have no effect on the CAR variable, while the NIM variable has an effect on the CAR. With this study it can be concluded that the company must pay attention to and regulate capital adequacy properly so that the health of the bank is always well maintained.
Pengaruh Kompetensi, Akuntabilitas Terhadap Penyusunan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada SMA Swasta Bagian Medan Utara
Authors: Manik Laila Fajrin , Sari Eka Nurmala , Irfan
Published: June 2023

The purpose of this study was to examine and analyze the influence of competence on the budgeting of the North Medan Private High School. To test and analyze the effect of accountability on the budgeting of the North Medan Private High School. To test and analyze organizational commitment, competence can be moderated by preparing a budget for the North Medan Private High School. To test and analyze organizational commitment can moderate accountability with the preparation of the budget of the North Medan Private High School. This research uses a quantitative associative approach with data collection techniques through literature studies and questionnaires. The population of this research is a private high school in North Medan with a total of 90 teachers. The data analysis of this research used quantitative data analysis techniques. The statistic used is Structural Equation Model - Partial Least Square (SEM-PLS). Software to process this research data using SmartPLS. The results of the study indicate that competence has an effect on budgeting. Accountability affects the preparation of the budget. Organizational commitment can moderate the influence of competence on budgeting. Organizational commitment can moderate the effect of accountability on budgeting
Peran Akuntan Dengan Kompetensi Teknologi Informasi Pada UMKM Di Era Globalisasi
Authors: Novianti Indah Putri  , Mira Ismirani Fudsy  , Dedi Karmana  , Sakti Muda Nasution  , Zen Munawar  , Budi Lesmana
Published: June 2023

The development of information technology demands a change in the role of accountants, which was originally only a provider of information, increasing in the role of decision makers. There are big challenges in the era of globalization such as changing patterns of competition in the business world and the development of information technology, this requires the role of accountants to be more proactive in managing the economy and finances. The key to success in facing competition in the era of globalization is the ability to innovate, adapt and implement information technology. By waging war on the possibility of obstacles and the ability to make solutions, accountants with information technology competence become an important profession in organizations. From the results of this thought, this research focuses on the function and role of accountants in micro, small and medium enterprises which ultimately contribute to the organization, and as business partners in the organization where the accountant is located.
Analisis Pasar Tenaga Kerja Dalam Perspektif Ekonomi Islam
Authors: Wahyu Syarvina  , Fitriani Saragih  , Isnaini Harahap
Published: June 2023

Employment problems are very important and complex problems. In Islamic economics, the problem of labor welfare always gets attention when looking at the labor market, so the scope of the labor market from a macroeconomic point of view not only tends to create favorable economic conditions, but also policies that determine the ideal wage that can lead to the power to create people's welfare as a fundamental tool of a country. The purpose of this study is to see how the labor market in an Islamic perspective. The type of research method in this research is qualitative research, namely library research that is sourced from books and other documents as the main object. Determination of wages in Islam depends on the needs of workers based on justice and honesty and protects the interests of employers and workers. The impact of the implementation of a labor market that is Islamic in nature can potentially create economic equity in society and develop the economy and welfare, as is expected to achieve falah in sharia economy
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Organisasi Lembaga Mahasiswa UST Dengan Motivasi Sebagai Variabel Moderasi
Authors: Dewi Kusuma Wardani  , Leni Mulyani
Published: June 2023

This research aims to test whether the participation of budgeting in the organization of UST student institutions affects organizational performance through motivation. Research data uses direct/primary data. The sampling method used is convenience sampling. Data analysis techniques are path analysis, in which budgeting participation becomes independent variables, organizational performance becomes dependent variables, and motivation as moderation variables. The results of the analysis concluded that the participation of budget preparation had no effect on organizational performance, motivation could not strengthen the positive influence of budget preparation participation on organizational performance. The implication of this study is that budgeting participation is not the only element that plays an important role in the process of developing organizational performance in the organization of UST Yogyakarta student institutions
Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Penyerapan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Badan Pengawas Pemilihan Umum Provinsi Sumatera Utara
Authors: Rudi Junjungan Sirait  , Eka Nurmala Sari  , Widia Astuty
Published: June 2023

The purpose of this study was to examine and analyze the effect of budget participation and clarity of budget targets on budget absorption moderated by direct or moderate organizational commitment. The approach used in this research is an explanatory approach. The population in this study is the entire Regency/Municipal General Elections Supervisory Agency of North Sumatra Province that conducts the 2020 regional elections, totaling 23 regencies/cities. The sample in this study was taken by 4 people from the General Election Oversight Board of the Regency / City of North Sumatra Province consisting of 23 korsek and 81 BAWASLU members so that the number of respondents was 104 people. Data collection techniques in this study used documentation studies, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis by using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that 1) Budget participation have a effect on budget absorption, 2) Clarity of budget targets have a significant effect on budget absorption, 3) Organizational commitment is not able to moderate the effect of budget participation on budget absorption, 4) Organizational commitment is not able to moderate the effect of clarity of budget targets on budget absorption of the General Elections Supervisory Agency of North Sumatra Province
Analisis Perbandingan Kinerja Saham Syariah dan Konvensional Dimasa Pandemi Covid 19
Authors: Setiyono Taufiq Andre , Atiningsih Suci
Published: June 2023

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai perbandingan kinerja saham syariah dan konvensional selama pandemic covid-19. Dalam penelitian ini, data yang digunakan berjenis data sekunder yang bersumber dari BEI (Bursa Efek Indonesia). Data dikumpulkan dengan cara dokumentasi, yaitu mencatat dokumen-dokumen yang berhubungan dengan penelitian ini, serta studi pustaka, yaitu dengan mengkaji berbagai literatur pustaka yang mendukung penelitian ini. Teknik analisi data yang digunkan ialah metode kuantitatif. Tabulasi dan teknik analisis statistik yang digunakan ialah teknik analisis uji beda-test..
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah di Kabupaten Banyuwangi
Authors: Yurisma Nindi Nadia , Susbiyani Arik , Nuha Gardina Aulin
Published: June 2023

This study aims to analyze and determine the effect of business scale, education level and accounting knowledge on the use of accounting information in Micro, Small and Medium Enterprises in Banyuwangi Regency. The variables used in this study consisted of 3 independent variables, namely business scale (X1), education level (X2) and accounting knowledge (X3) and the variable used was the use of accounting information (Y). This study uses quantitative methods. Data collection is done by distributing it directly to MSME owners. The population in this study are micro, small and medium enterprises in Banyuwangi Regency with a total of 5,022. The research sample used was in accordance with the Slovin formula calculation of 98.4 (rounded 98) or the respondents used were 98. The sampling technique in this study used Simple Random Sampling. Analysis of the research data using multiple linear regression which is processed using IBM SPSS Statistics to determine the factors that influence the use of accounting information. The results of this study indicate that the variables of business scale, education level and accounting knowledge have a positive effect on the use of accounting information on MSMEs in Banyuwangi Regency.
Pengaruh PAD, DAU, DAK, Dan DBH Terhadap Indeks Pembangunan Manusia (IPM)
Authors: Widia Sofyan Verra Rosyallia
Published: June 2023

This study aims determine and analyze the effect of regional original income, general allocation funds, special allocation funds, and result share funds on human development index (HDI). The companies as for the samples, regencies and cities in West Java Province have budget realization reports every year for the 2014-2020 period and meet the requirements to be a sample of 23 consisting of regencies and 8 cities in West Java Province. The analytical method used is panel data regression. The sampling technique was carried out by purposive sampling method. The results of the study show that simultaneously local revenue, general allocation funds, special allocation fund and profit sharing funds have a significant effect on the human development index. While partially local revenue ha significant effect on the human development index, general allocation funds have significant effect on the human development index, special allocation funds have a significant effect on the human development index and profit sharing fund have a negative effect on the human development index.

Key words: PAD,DAU,DAK,DBH
Pengaruh Inventarisasi Aset, Legal Audit Dan Penilaian Terhadap Optimalisasi Aset Tetap (Studi Pada PT Pelindo 1 (Persero))
Authors: Zainuddin  , Eka Nurmala Sari  , Widia Astuty
Published: June 2023

The purpose of this research is basically to be able to find out, test and analyze the effect of asset inventory, legal audit, and assessment on the optimization of fixed assets at PT Pelindo 1 (Persero). This research is an explanatory research focusing on the disclosure of causal relationships between variables using a quantitative approach. Data analysis used the SEM-PLS approach. The research findings produce: First, asset inventory has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Second, the legal audit has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Asset valuation has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. To be able to improve asset optimization at PT Pelindo 1 (Persero), the inventory process, legal audit and asset valuation are very important. This increase will have a good impact on increasing value for companies that are conducting IPOs and those that are already listed and increasing the stock market price. In addition to the improved economic value, the level of legality of assets is also increasingly optimal and has a positive effect on the company.
Analisis Bibliometrik Kinerja Keuangan dan Manajemen Resiko
Authors: Cecep Taufikurochman  , Budi Harto  , Lilis Saidah Napisah
Published: June 2023

Dengan tujuan mengetahui kinerja keuangan perusahaan, artikel ini akan memberikan analisis literatur bibliografi menyeluruh berdasarkan konsep dan istilah yang terkait dengan manajemen resiko. Pencarian dilakukan di Google Scholars, Scopus, dan Harzing's Publish or Perish sebagai media publikasi pendukung. Sebanyak 147 publikasi, dengan tanggal publikasi mulai dari tahun 1997 hingga 2022, yang memenuhi kriteria untuk dievaluasi. Makalah juga diperiksa dengan penggunaan program VOSviewer, dan hasilnya menunjukkan bahwa manajemen resiko dapat mendukung kinerja keuangan perusahaan. Jelas dari penyaringan dan penyaringan bahwa artikel tentang Q1, Q2, Q3 dan Q4 memiliki dampak yang lebih besar pada masalah ini. Hasilnya, manajemen resiko dapat mendorong kinerja keuangan dalam perusahaan. Kepadatan perangkat lunak dan representasi jaringan menunjukkan bahwa manajemen resiko bagian dari kata kunci.
Pengaruh Return on Equity (ROE) Dan Return on Asset (ROA) Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Otomotif dan Komponen Di BEI Periode 2011-2020
Authors: Jason Cristoval  , Nanu Hasanuh
Published: June 2023

Pada riset ini berorientasi untuk mengetahui pengaruh dari ROE dan ROA pada harga saham secara parsial dan simultan. Teknik yang dipakai yaitu teknik purposive sampling dengan menggunakan populasi seumlah 13 perusahaan dan mengambil sampel 3 pada penelitian. Dengan analisis regresi linear berganda serta analisis asumsi klasik penelitian ini dilakukan. Berdasar pada hasil dan kesimpulan dari penelitian ini didapatkan jika ROE dan ROA berpengaruh secara simultan dan juga bernilai signifikansi terhadap harga saham, ROA secara parsial ini berpengaruh negatif serta bernilai signifikansi terhadap Harga Saham, dan ROE secara parsial signifikan dan berpengaruh positif terhadap Harga Saham pada perusahaan sektor otomotif dan komponen yang ada di BEI.
Analisis Penerapan PSAK 71 terhadap Pencadangan Piutang pada Perbankan
Authors: Pandanwangi Carmanita Aisyah , Susbiyani Arik , Fitriya Elok
Published: June 2023

This study aims to determine the analysis of PSAK 71 on the provision of receivables at banks in Indonesia. The data in this study used qualitative methods in the form of secondary data and information on financial statements of banking companies registered in Indonesia. The sample in this study was selected with the criteria of being a banking company listed on the Indonesia Stock Exchange (IDX) based on the number of assets in 2019. The sample in this study was six 6 banking companies. Based on the results of the analysis and discussion, it shows that companies in the banking sub-sector are ready to apply PSAK 71 (2017). In addition, the results of this study explain that the application of PSAK 71 has an impact on capital in each company.
Explicit Central Elements of Uq(gl(N+1))
Authors:   Texas A&, Kuan Jeffrey ,   M University, USA, Zhang Keke ,   Perimeter Institute, Canada
Published: June 2023

By using Drinfeld's central element construction and fusion of R-matrices, we construct central elements of the quantum group Uq(gl(N+1)). These elements are explicitly written in terms of the generators.
The Population of the Galactic Center Filaments: Position Angle Distribution Reveals a Degree-scale Collimated Outflow from Sgr A* along the Galactic Plane
Authors: Yusef-Zadeh F. , Arendt R. G. , Wardle M. , Heywood I.
Published: June 2023

We have examined the distribution of the position angle (PA) of the Galactic center filaments with lengths L > 66″ and <66″ as well as their length distribution as a function of PA. We find bimodal PA distributions of the filaments, and long and short populations of radio filaments. Our PA study shows the evidence for a distinct population of short filaments with PA close to the Galactic plane. Mainly thermal, short-radio filaments (<66″) have PAs concentrated close to the Galactic plane within 60° < PA < 120°. Remarkably, the short filament PAs are radial with respect to the Galactic center at l < 0° and extend in the direction toward Sgr A*. On a smaller scale, the prominent Sgr E H ii complex G358.7-0.0 provides a vivid example of the nearly radial distribution of short filaments. The bimodal PA distribution suggests a different origin for two distinct filament populations. We argue that the alignment of the short-filament population results from the ram pressure of a degree-scale outflow from Sgr A* that exceeds the internal filament pressure, and aligns them along the Galactic plane. The ram pressure is estimated to be 2 × 106 cm−3 K at a distance of 300 pc, requiring biconical mass outflow rate 10−4
M
⊙ yr−1 with an opening angle of ∼40°. This outflow aligns not only the magnetized filaments along the Galactic plane but also accelerates thermal material associated with embedded or partially embedded clouds. This places an estimate of ∼6 Myr as the age of the outflow.
Repeating Fast Radio Bursts Reveal Memory from Minutes to an Hour
Authors: Wang F. Y. , Wu Q. , Dai Z. G.
Published: June 2023

Fast radio bursts (FRBs) are brief, luminous pulses with unknown physical origin. The repetition pattern of FRBs contains essential information about their physical nature and emission mechanisms. Using the two largest samples of FRB 20121102 and FRB 20201124A, we report that the sources of the two FRBs reveal memory over a large range of timescales, from a few minutes to about an hour. The memory is detected from the coherent growths in burst-rate structures and the Hurst exponent. The waiting time distribution displays an approximate power-law tail, which is consistent with a Poisson model with a time-varying rate. From cellular automaton simulations, we find that these characteristics can be well understood within the physical framework of a self-organized criticality system driven in a correlation way, such as random walk functions. These properties indicate that the triggers of bursts are correlated, preferring the crustal failure mechanism of neutron stars.
Notes on two Stiphropus species from China (Araneae, Thomisidae)
Authors: Li Fengyuan , Lin Yejie , Li Shuqiang
Published: June 2023

The spider genus Stiphropus Gerstaecker, 1873 currently includes 21 extant species that are distributed in Africa (12) and Asia (9). Four species, S. falciformus Yang, Zhu & Song, 2006, S. myrmecophilus Huang & Lin, 2020, S. ocellatus Thorell, 1887 and S. soureni Sen, 1964, are currently known from China.

The mismatched female of S. falciformus is reported as a new species: S. qianlei sp. n. (♂♀). The unknown male of S. soureni Sen, 1964 is described for the first time. Photos and morphological descriptions are provided.
Foreseeing the Future in Unexpected Events: The Case of the Liber introductorius of Michael Scot
Authors: Andriani Eleonora
Published: June 2023

Le but de cet article est de contribuer au débat sur la relation entre les pratiques prédictives et l’orthodoxie religieuse, telle qu’elle est exposée dans le Liber introductorius de Michel Scot. Au cœur de ce travail se trouve l’étude de la discussion de l’interprétation des signes inhabituels et des événements inattendus par Michel Scot, à la fois dans le Liber quatuor distinctionum et le Liber particularis. L’analyse de nouvelles preuves textuelles, jusque là passées inaperçues, permettra par ailleurs la réévaluation de la réception de Michel Scot en tant qu’autorité dans le domaine des pratiques prédictives.
D’un rayonnement des grammairiens latins ou le De radiis n’est pas d’al-Kindi
Authors: Matton Sylvain
Published: June 2023

Le traité De radiis, ou Theorica artium magicarum, est quasi unanimement tenu pour une traduction latine faite au xii e  siècle d’un traité arabe perdu d’al-Kindi. En se fondant sur le fait qu’il dépend de la tradition grammaticale relevant de Donat et Priscien, on démontre ici qu’en réalité il n’a pas été traduit de l’arabe mais qu’il a été rédigé par un auteur latin, très probablement dans les décennies 1250/1260 .
La noblesse de l’avocat à Rome selon Pline le Jeune
Authors: Yschard Marie
Published: June 2023

La correspondance de Pline le Jeune, publiée au II e  siècle de notre ère, regorge de références à la mission de l’avocat. Bien que l’activité d’avocat ne soit pas la seule exercée par l’auteur, elle occupe une partie très importante de son temps, comme il le reconnaît lui-même, et remplit une fonction essentielle au sein de la société romaine. En assurant la défense des droits des femmes et des hommes qui le sollicitent, l’avocat s’assure de placer la justice et le droit au cœur de la société et participe ainsi au renforcement du lien social. Une telle mission ne peut, selon Pline le Jeune, être confiée qu’à des hommes dont les qualités humaines sont supérieures et qui appartiennent de facto à la noblesse romaine. L’avocat plinien s’illustre par une noblesse de rang et d’âme.
Dynamique et limites de la féminisation de la profession d’avocat·e
Authors: Tuaillon-Hibon Élodie , Vignola Marjolaine
Published: June 2023

Les autrices étudient le mouvement de féminisation de la profession d’avocat·e, dans la double dimension d’un important accroissement quantitatif, analogue à celui observé dans d’autres professions, notamment la magistrature, mais aussi d’un beaucoup plus lent progrès qualitatif assurant réellement l’égalité entre les femmes et les hommes et supprimant les discriminations liées au genre. Elles étudient ainsi notamment l’évolution des termes désignant les professionnel·le.s, la place des femmes dans les organisations représentant la profession et dans les structures d’exercice, mettant en évidence des biais de répartition et d’importants écarts en faveur des hommes dans les responsabilités comme dans les revenus, corrélés à des différences de spécialités, tendant à écarter les femmes des plus lucratives. Considérant ces phénomènes comme reflétant la permanence de structures et de représentations sociales patriarcales, elles en montrent, dans une dernière partie, également l’effet dans la prise en (mé)compte des violences faites aux femmes dans un système pénal, qui, malgré des efforts récents, reste lui aussi héritier de schémas culturels hostiles aux femmes.
L’avocat et le marché : une perspective économique
Authors: Deffains Bruno
Published: June 2023

Cet article discute les grands enjeux économiques qui caractérisent la profession d’avocat. Dans un premier temps sont développés les principaux aspects microéconomiques liés à l’organisation de la profession. Cette analyse permet d’étudier les mérites du modèle professionnel « ordinal ». Dans un second temps, l’article propose une approche plus macroéconomique du rôle de la profession d’avocats, ce qui conduit à mettre particulièrement en évidence l’importance du « capital humain juridique » dans une perspective de développement économique et social.
L’aide juridictionnelle entre administration et marché
Authors: Sève René
Published: June 2023

En complément des articles consacrés au marché et aux honoraires des avocat·e·s, l’auteur rappelle que l’aide juridictionnelle associe à la clarté millénaire de son principe la difficulté de sa mise en œuvre, lié aux conflits d’objectifs qui la traversent. Ceux-ci sont toutefois amplifiés par des dysfonctionnements sociaux plus vastes.
Le rôle du bâtonnier dans la profession d’avocat
Authors: Fontaine Hélène
Published: June 2023

Le bâtonnier est un avocat investi de pouvoirs particuliers pendant deux ans. Il préside le Conseil de l’ordre qui est l’organe souverain du barreau qu’il administre. Le bâtonnier a des compétences exclusives distinctes de celles du Conseil de l’ordre. Son rôle est central . Il veille à la bonne marche quotidienne de l’ordre. Il est également le chef de file et le porte-parole des avocats de son barreau. Il doit exercer de très nombreuses fonctions qui ne cessent d’évoluer et doit avoir des connaissances de plus en plus techniques. Il veille à l’autorégulation de la profession d’avocat en étant que gardien de la déontologie en ayant un rôle fondamental dans les contrôles qui doivent être opérés. Ses relations avec les tiers sont également primordiales. Il est un pilier du maillage territorial  : il est bâtonnier dans la cité, un rôle sociétal grandissant. Ses relations essentielles avec les justiciables et les acteurs du monde judiciaire sont trop souvent méconnues.
Avocat et réseaux sociaux
Authors: Féral-Schuhl Christiane
Published: June 2023

Les réseaux sociaux sont désormais le premier des outils de communication de l’avocat. Mais l’avocat sur les réseaux sociaux n’est pas un internaute comme les autres. Si la création d’un profil ou l’adhésion à un réseau social n’a pas à faire l’objet d’une déclaration auprès de l’Ordre, il n’en reste pas moins que l’avocat participant à un réseau social en ligne doit respecter sa déontologie et l’éthique. À ce titre, on retrouve l’obligation au secret professionnel, les principes essentiels qui gouvernent la profession d’avocat ainsi que les principes fondamentaux de la justice. Au final, c’est bien sa réputation numérique qui est en jeu !
Réflexions sur l’éloquence judiciaire aujourd’hui
Authors: Villacèque Jean
Published: June 2023

À la rhétorique qui emplissait, naguère encore, les prétoires, a succédé une parole plus directe et plus dépouillée. Il s’agit non seulement d’un style lié à l’époque, celle du déclin des humanités, mais surtout d’une nécessité pratique. Ce qu’on a appelé « l’implosion judiciaire », a contraint les juridictions à juger à un rythme soutenu, qui a eu pour conséquence, de réduire la durée des audiences et donc la place de l’oralité. Pour autant, plaider montre toujours son utilité, non seulement en matière pénale, mais aussi dans les procès civils. On assiste donc à une nouvelle conception de l’éloquence judiciaire, qu’on souhaite aussi persuasive que les discours d’hier : en quelque sorte, moins plaider pour mieux plaider… ce qui suppose en amont, un travail intensif de recherche, de préparation et une grande maîtrise de soi, non seulement intellectuelle, mais aussi physique.
Introduction
Authors: Bloch Solal , Casali Marco , Haas Solange , Korniliou Artemis
Published: June 2023

Le colloque Explicasciences a permis de mettre au jour une vision originale et inspirante de l’explication, la prédiction, la modélisation et les sciences expérimentales à partir de perspectives aussi variées. Au travers d’études sur la dépression, on se demandera si les explications sont aussi et toujours des prédictions. Ensuite, entre perte de pouvoir explicatif et gain de pouvoir prédictif, sera interrogée l’utilisation des données massives dans le développement des sciences expérimentales. Dans le contexte de l’économie nous questionnerons la difficulté à choisir entre plusieurs explications concurrentes d’un même phénomène. Enfin, l’histoire des animaux modèles a été abordée, comme illustration du problème des conditions nécessaires à une science expérimentale pour émettre des explications.
Un problème fondamental en biogérontologie : mesure et explication du vieillissement
Authors: Lemoine Maël
Published: June 2023

Pour que le vieillissement puisse expliquer l’apparition de certains traits, comme les maladies liées à l’âge, il faudrait qu’il puisse être circonscrit, mais aussi quantifié. La quantification du vieillissement demeure un problème non résolu en biogérontologie. L’article analyse brièvement quelques-unes des difficultés conceptuelles qui entravent ce projet, à la lumière de l’exemple de l’horloge d’Horvath, un outil universel de mesure du vieillissement censé être applicable sur tous les tissus et chez tous les mammifères, et refléter l’âge biologique.
Mais vieillir…()
Authors: Terpereau Jean-Marie
Published: June 2023

La prise de conscience du vieillissement induit le plus souvent des représentations linéaires du temps. Une autre perception de la temporalité peut cependant devenir une variable d’ajustement dans cette représentation liée à la perte, et dans l’éprouvé même de cette dimension à laquelle nous ne pouvons échapper. Le temps vécu consciemment dans l’ouvert et l’étonnement est une possibilité d’amender la fuite du temps.
Requêtes et gestion de l’expertise en contexte institutionnel : l’accomplissement multimodal des demandes de révision dans les salons de coiffure
Authors: Horlacher Anne-Sylvie , Pekarek Doehler Simona
Published: June 2023

L’article prend pour objet des requêtes adressées par des clientes à des professionnels dans des salons de coiffure, proposant ainsi d’enrichir notre compréhension du fonctionnement social de cette action en contexte institutionnel. Conduite dans l’esprit de l’analyse conversationnelle multimodale, l’étude porte plus précisément sur des moments pendant lesquels les clientes adressent une demande de révision aux professionnels, accompagnant cette requête de diverses ressources manuelles. Dans certains cas, le seul fait que la cliente touche ses cheveux et les manipule est déjà interprété par le coiffeur comme une demande de révision, voire comme une réparation directe de son travail. Les analyses menées soulèvent des questions originales de positionnement réciproque et de légitimité, en montrant qu’à travers différents formats multimodaux de requête se confrontent des formes distinctes, et parfois divergentes, d’expertise et d’autorité épistémique. La requête est donc identifiée comme un vecteur clé dans la négociation des responsabilités, des droits et des obligations mutuels entre clientes et professionnels dans l’interaction de service.
« Faire du coude » avec un énoncé « il y a x » : inciter à l’action et recruter une personne responsable d’agir en milieu hospitalier
Authors: González-Martínez Esther
Published: June 2023

« Faire du coude » est une activité interactionnelle qui consiste à produire une incitation à l’action et à y répondre. L’article examine la réalisation de cette activité à l’aide d’énoncés déclaratifs au format « il y a x ». A dit, par exemple, « il y a une urgence » et B répond « je vais voir », se mobilisant ainsi par rapport au traitement de l’urgence en question. Le résultat de cette activité est le recrutement d’une personne responsable d’agir qui peut décider de l’action à prendre en réponse à l’état de fait signalé et s’engager d’elle-même pour la mener à bien. Nous décrivons la séquence langagière propre à l’activité étudiée ainsi que l’environnement local interactionnel de celle-ci. L’article est basé sur l’analyse de conversation et l’analyse multimodale d’interactions entre des membres du personnel d’un hôpital.
Transmission du kabyle dans la ville de Batna (Algérie), dans des familles en situation de mobilité régionale
Authors: Hadjarab Soraya
Published: June 2023

Cet article est issu d’une réflexion autour de la problématique de la transmission des langues d’origine en contexte de mobilité régionale. Nous nous intéressons au devenir de la langue kabyle en contexte batnéen. Pour ce faire, en nous basant sur une enquête par questionnaire, nous avons procédé à l’analyse qualitative des représentations et des pratiques langagières intrafamiliales déclarées d’une dizaine d’informateurs kabyles installés à Batna en prenant en compte la variable de l’appartenance à la première, deuxième ou troisième génération des personnes en situation de mobilité.
Are we doing the same? A worldwide analysis of business commitment to the SDGs
Authors: Monteiro Sónia , Amor-Esteban Víctor , Lemos Kátia , Ribeiro Verónica
Published: June 2023

The COVID-19 pandemic has set back progress toward the 2030 Agenda. This raises concerns about the ability to achieve the Sustainable Development Goals (SDGs) as outlined in this global action plan. The responsibility to act to protect the planet, eradicate poverty and improve the current and future situations of people around the world requires the commitment of all actors, especially the public and private sectors. The objective of this paper is twofold. First, it aims to demonstrate the level of business commitment to the 2030 Agenda at a global level in a post-COVID period (2020–2021). Second, it aims to analyse whether this commitment, in general, and for each of the SDGs, is determined by the institutional context in which companies operate, as associated with the regulatory frameworks and cultural values of the different continents and countries (coercive and normative isomorphism). Based on a sample of the world's leading listed companies, i.e. 8,201 observations for the period of 2020–2021, the multivariate statistical technique HJ-biplot was applied to analyse whether business commitment to the 2030 Agenda is determined by the institutional context of the companies. The results show significant differences in the level of business commitment to sustainable development across regions and countries, as well as in the prioritisation of the SDGs. Countries in Asia (the Philippines) and Europe (Spain and Portugal) stand out as leaders, with the highest levels of SDG commitment. The USA and Qatar show the lowest engagement in business contribution to the SDGs. SDG 8, SDG 13 and SDG 12 appear as the top three priorities for companies in all countries. The results show that, in countries characterised by collectivism and feminism and with strong legal systems (civil law countries), companies are under greater pressure to adopt sustainable practices, which enables countries to improve their commitment to the SDGs.
Prediction of the air quality index of Hefei based on an improved ARIMA model
Authors: Liu Jia-Bao , Yuan Xi-Yu
Published: June 2023

With the rapid development of the economy, the air quality is facing increasingly severe pollution challenges. The air quality is related to public health and the sustainable development of the environment of China. In this paper, we first investigate the changes in the monthly air quality index data of Hefei from 2014 to 2020. Second, we analyze whether the Spring Festival factors lead to the deterioration of the air quality index according to the time sequence. Third, we construct an improved model to predict the air quality index of Hefei. There are three primary discoveries: (1) The air quality index of Hefei has obvious periodicity and a trend of descent. (2) The influencing factors of Spring Festival have no significant effect on the air quality index series. (3) The air quality index of Hefei will maintain a fluctuating and descending trend for a period of time. Finally, some recommendations for the air quality management policy in Hefei are presented based on the obtained results.
An epidemic model with time delays determined by the infectivity and disease durations
Authors: Saade Masoud , Ghosh Samiran , Banerjee Malay , Volpert Vitaly
Published: June 2023

We propose an epidemiological model with distributed recovery and death rates. It represents an integrodifferential system of equations for susceptible, exposed, infectious, recovered and dead compartments. This model can be reduced to the conventional ODE model under the assumption that recovery and death rates are uniformly distributed in time during disease duration. Another limiting case, where recovery and death rates are given by the delta-function, leads to a new point-wise delay model with two time delays corresponding to the infectivity period and disease duration. Existence and positiveness of solutions for the distributed delay model and point-wise delay model are proved. The basic reproduction number and the final size of the epidemic are determined. Both, the ODE model and the delay models are used to describe COVID-19 epidemic progression. The delay model gives a better approximation of the Omicron data than the conventional ODE model from the point of view of parameter estimation.
Women criminals captured by Surrealism
Authors: Honoré Célia
Published: June 2023

This article analyses the composition of two surrealist photomontages dedicated to Germaine Berton and the Papin sisters. By situating them in the history of photographic portraiture and by taking into account the political positioning of the surrealist group, the text seeks to demonstrate that these montages, while furthering their political radicalism, were in fact profoundly conservative in aesthetic terms, drawing for example on relations of dominance based on class and gender.
Éditorial
Authors: Callens Anne-Céline
Published: June 2023

Depuis le milieu du xixe siècle, la présence des images s’est considérablement accrue : le développement des techniques de reproduction et des médias visuels – presse illustrée, affichage, cinéma, télévision, Internet, réseaux sociaux ‒ a engendré une multiplication des représentations. L’écrit a progressivement perdu le monopole de la communication et les espaces publics et privés ont été colonisés par des images du pouvoir, qu’il soit commercial ou politique. Aujourd’hui plus que jamais, notre quotidien est saturé d’informations. Parmi celles-ci, l’image jouit d’une puissance et d’une agentivité considérables : elle joue de mises en scènes multiples pour influer sur les évolutions de la société contemporaine ; elle travaille à persuader et à infléchir nos comportements et nos attitudes en captant l’attention, guidant le regard et orientant les conduites.
La photographie publicitaire entre les deux guerres : une face cachée de l’œuvre du photographe ?
Authors: Rogniat Évelyne
Published: June 2023

Dans les années 1920 à 1940, les photographes qui produisent des images de création, des portraits ou des vues destinées aux couvertures des journaux répondent également à des commandes publicitaires. Cet article propose d’examiner les différentes modalités de relation qui existent entre photographie et publicité à cette période : certaines publicités réutilisent des travaux photographiques déjà existants tandis que certaines images découlent directement de commandes. Par ailleurs, la publicité devient un motif de représentation privilégié pour les photographes.
De l’aire germanique à l’État d’Israël
Authors: Mancassola Jérôme
Published: June 2023

Dans l’histoire des relations entre nation et religion, l’État d’Israël demeure un cas à part. N’entrant véritablement dans aucune catégorie – théocratie, État laïc ou sécularisé à l’anglo-saxonne, etc. – il s’apparente à un cas sui generis, dénommé ici sous le terme de « désincarnation » et qui a ses propres caractéristiques. Pour démontrer historiquement un tel phénomène, l’auteur s’est intéressé au parcours intellectuel de l’historien juif allemand Heinrich Graetz (1817-1891). En prenant comme fil directeur son Histoire des Juifs, premier roman national juif global et moderne, cet article met en relief de quelles manières ce penseur inclassable devint le pionnier de la désincarnation et comment ses idées religieuses et nationales voyagèrent dans le monde juif, des pays germaniques à l’Europe de l’Est, pour finalement arriver en Palestine et connaître une seconde jeunesse intellectuelle dans l’État d’Israël.
The Roles Elementary School Counselors Perform in the Education of Students With Autism Spectrum Disorders
Authors: Miller Trube
Published: June 2023

This nation-wide study investigated elementary school counselors (ESC) self-reported: (a) professional background and training; (b) general knowledge of autism spectrum disorders (ASD); (c) attitudes towards ASD; and (d) roles performed with students identified with ASD. Also investigated were the predictive relationships between professional background, training, knowledge, and attitudes on roles (counseling, consultation, curriculum, and coordination) performed with students identified with ASD. Results of the study suggest (a) ESCs have limited training experiences of ASD, leading to self-education about this population of students, (b) ESCs possess general knowledge about ASD, (c) overall, ESCs have positive attitudes towards ASD, and (d) ESCs perform all conceptualized roles in the education of students with ASD.
Collecting Data for Equity and Justice
Authors: Arora Aparna , Brindaalakshmi K.  , Kutch Bren Miaira , Rydergaard Erika , Ann van der Merwe Leigh , Zavros-Orr Agli
Published: June 2023

This chapter seeks to address the challenge of collecting data about individual and interpersonal experiences of sex and gender to advance justice and equity in a context where gender and sex classifications have been used to erase and subdue non-conforming identities. The authors outline the field of previous studies on the topic, then illustrate the need for data collection with a human rights approach illustrated by case studies from three geographical contexts. First, the importance of accurate and just data for equitable access to public services is highlighted through a case study of transgender inclusion in public data in India. Second, the importance of collecting data with communities is illustrated through the example of a feminist association of transgender women based in South Africa. Finally, the authors provide ideas for designing data collection instruments, illustrated through changes in the Australian data collection standards initiated by advocacy and activist groups.
Women, Peace, and Protection “Myth”
Authors: Singh Tulika , Sharma Paridhi , Bag Akash
Published: June 2023

Sierra Leone and Rwanda are countries whose history has been marred by civil war. The civil war in Sierra Leone lasted from 1991 to 2002 and was distinguished for being extremely brutal. Through a comparative comparison, the chapter seeks to determine whether or not female representation can influence how peace and security resolution 1325 is carried out. This will be accomplished by comparing how the resolution was implemented in Rwanda and Sierra Leone. This chapter examines how Resolution 1325 of the UN Security Council was implemented in Sierra Leone and Rwanda. If the political presence and equitable representation affect the implementation of the resolution is the subject of this chapter. The various gender distributions in the parliaments of the various nations will show if that is the case. The results have been examined through the implementation theory lens of public policy analysis. This chapter's findings suggest a link between good implementation and a high proportion of female lawmakers.
The Efforts of the Scholar Sheikh Abdullah bin Abdulrahman Al-Bassam in the
Authors: Abdullah bin Mohammed Mansoor Abdullah bin Mohammed Mansoor
Published: June 2023

Research topic is "The Efforts of the Scholar Sheikh Abdullah Al-Bassam in the Service of the Prophet’s Sunnah". This research aims to highlight the Sheikh’s efforts in the Prophet’s hadith and the Prophet’s biography in writing, and in teaching in the Grand Mosque in Mecca. The researcher followed the method of data collection and analysis by recording his lectures, studying his books and accompanying him during collecting the data.
The Significance of the Dialogical Necessitation in a Strange Tradition
Authors: Nadiah Ebrahim Fallatah Assistant Nadiah Ebrahim Fallatah Assistant
Published: June 2023

Modern linguistics remarkably tends towards pragmatic research due to filling gaps that were absent from previous curricula, and solving a number of problems left by it. One of the practical concepts that the pragmatic trend means is the dialogical necessitation based on the supposition that a person may mean more than he says and understand more than he hears. Accordingly, there should be a control of the dialogue
The Authority of the Narration of Al-‘Adl (The Reliable One) from Others: An
Authors: Ali Abduh Osaime Hakami Ali Abduh Osaime Hakami
Published: June 2023

Its subject matter: The narration of Al-Adl (the reliable one) on the authority of others is one of the rules of the non-explicit endorsement (ta‘deel) according to the scholars of hadiths, it was given special attention by the scholars of Usūl (Fundamentals of Jurisprudence) within the issues of the authority of the Sunnah, and they differed on the validity of using it as a proof in a way that actually led to some Usūlī issues and various jurisprudential rulings being premised on it.
Evidences that Hercules Deduced on the Validity of Muhammad’s Prophecy
Authors: Abdullah Dhaifallah Al Hofan Abdullah Dhaifallah Al Hofan
Published: June 2023

Inferring the validity of the Prophet. Research objectives: The research aims to extract some evidence of the truthfulness of Muhammad’s prophethood from the words of a Christian scholar, and to recall what the prophets, peace be upon them, shared in terms of conditions, laws, beautiful and morals.
Cold Waves in the Northern Borders of the Kingdom of Saudi Arabia and the
Authors: Seham Saleh Al-Alola Seham Saleh Al-Alola
Published: June 2023

the study aimed to identify the direction of the minimum temperature change in the northern border region of the Kingdom of Saudi Arabia during the two decades (1998-2007) and (2008-2017). And identify the frequency of cold waves in the region during the period
The impact of social networking sites on family relationships
Authors: Dr. Siham Hassan Salameh Dr. Siham Hassan Salameh
Published: June 2023

viewing it as the main unit in building society, in addition to its contribution to the formation of values and relationships in society, i
The prevalence of violence against the wife and its effect on quality of the
Authors: Nwal Ghormulla Alghamdi Nwal Ghormulla Alghamdi
Published: June 2023

the aim of this study was to identify the prevalence of violence against the wife and the prevalence of quality of marital relationship among a sample of Saudi wives in Jeddah, also evaluate the relationship between violence against
The temporality of the legendary vision in poetry through the text
Authors: Ali Qasim Musabah AlKalbani Ali Qasim Musabah AlKalbani
Published: June 2023

this research aims to study the temporal nature of the legendary vision, in theory and in practice, and relies on the concept of time in the pure phenomenology because it distinguishes the time of vision from the time of the temporal subject.