bluuebunny/crossref_metadata_2025 huggingface dataset:
ULUS DEVLETLERDE BÜTÇE HAKKININ DÜNYA TİCARET ÖRGÜTÜ ANLAŞMALARI KAPSAMINDA KISITLANMASI
Authors: Karaş Göksel , Akdemir Nur
Published: November 2024

Kamusal ihtiyaçların karşılanabilmesi amacıyla devlet tarafından yapılacak harcamalar ile bu harcamaların finansmanında kullanılacak gelirlerin gelecek dönem için tahmin edilip gerçekleştirilmesi yetkisinin verilmesi bütçe olarak ifade edilebilmektedir. Geçmişten günümüze yaşanan gelişmeler nedeniyle halkın gerek vergi yetkisinin gerekse de kamu harcamalarının gerçekleştirilmesi konularındaki yetkinin kullanılmasında söz sahibi olması ya da kamu bütçesinin kullanımının belirli ilkeler çerçevesinde gerçekleştirilmesi yolunda adımlar atılmıştır. Devletin bütçe konusunda elde etmiş olduğu vergi toplama, harcama yapma ve onay verme yetkilerinin tümü bütçe hakkı olarak ifade edilmektedir. Bütçe hakkı temelde vatandaşa ait olmakla birlikte vatandaşlar bu hakkı temsilciler aracılığıyla parlamentoda kullanmaktadır. Dolayısıyla bütçe hakkı devletlerin egemenlik güçlerinden kaynaklanan bir haktır. Bu hak bazen anayasal haklar bazen de ulusal ve uluslararası gelişmelere bağlı olarak sınırlandırılabilmektedir. Buradan hareketle çalışmada DTÖ’nün temel ilkeleri ve anlaşmalarının ulus devletlerin bütçe hakkı üzerinde yaratmış olduğu sınırlandırıcı etkinin incelenmesi amaçlanmaktadır. DTÖ, sahip olduğu anlaşma ve mekanizmalar yoluyla üye ülkelerin gerek vergilendirme gerekse de kamu harcaması yetkilerinde birtakım sınırlandırmalar meydana getirerek, ulus devletlerin bütçe haklarının kullanımını kısıtlandırmaktadır.
AN OBSERVATIONAL STUDY OF ROLLING TOBACCO BAN IN TURKEY; TOBACCONISTS COMPLY WITH LEGISTLATION
Authors: Mucan Özcan Burcu , Özcan Süleyman Emre
Published: November 2024

The aim of this study is to determine whether tobacco shops in Manisa, Turkey comply with the Rolled Tobacco Ban that went into effect in 2021. In the study, tobacco shops (n=17) with sales licenses and selling hookahs, macarons, tobacco, filters, pipes, etc. in Yunusemre district of Manisa in September 2023 were observed and evaluated in terms of compliance with the Rolled Tobacco Ban. As a result of the evaluation, illegal activities were observed in 13 (76%) tobacco shops. The remaining 4 (24%) tobacco shops were found to be in compliance with the law. As a result of the study, it was understood that if the sales staff in tobacco shops trust the customers and know their customers, illegal sales activities can be observed inside or outside the tobacco shops. In this study, it was observed that only 4 tobacco shops did not sell filled rolled tobacco. Therefore, it was concluded that stricter rules and penalties should be applied by lawmakers for those who do not comply with the rolled and filled tobacco ban.
TÜRKİYE’DE SAVUNMA HARCAMALARI VE EKONOMİK BÜYÜME ARASINDAKİ ASİMETRİK İLİŞKİ
Authors: Gökce Cem , Batuk Sultan Merve
Published: November 2024

Küresel risk ve tehditlerin önemli ölçüde arttığı son dönemde ülkelerin savunma sanayi ürünlerine önem vermeleri ve savunma harcamalarının artması kaçınılmazdır. Savunma harcamalarının ekonomik etkileri de son dönemin popüler konularından biri haline gelmiştir. Bu çalışmanın amacı Türkiye’de savunma harcamalarının ekonomik büyüme üzerindeki etkisini incelemektir. Bu ilişkinin asimetrik olabileceği öngörüsüyle çalışmada asimetrik bir yöntem olan NARDL (Doğrusal Olmayan Otoregresif Dağıtılmış Gecikme) yöntemi kullanılmıştır. Çalışmadan elde edilen temel bulgular savunma harcamaları ile ekonomik büyüme arasında hem kısa hem de uzun dönemde asimetrik bir ilişki olduğunu kanıtlamaktadır. Çalışmada elde edilen bir başka ampirik bulgu ise, savunma harcamalarının negatif yöndeki değişimlerinin pozitif yöndeki değişimlerine göre ekonomik büyüme üzerinde daha büyük etkiye sebep olduğu yönündedir. Sonuçlar bu konuda Keynesyen yaklaşımın daha geçerli olduğunu, yani savunma harcamalarındaki değişimlerin ekonomik büyümeyi aynı yönde etkilediğini göstermektedir. Buradan hareketle savunma harcamaları politikaları oluşturulurken Keynesyen yaklaşımın göz önünde bulundurulması, politika yapıcılar açısından olumlu sonuçlar doğuracaktır.
Medizinische Notfälle in Klinik und Praxis
Authors: Ellrodt Axel
Published: November 2024

Axel Ellrodts „Urgences médicales“ gilt im Nachbarland Frankreich seit Jahren als Referenzwerk für nicht-traumatische Notfälle im Erwachsenenalter, liegt derzeit in 7. Auflage vor und wurde bereits mehr als 60.000 Mal verkauft. Thomas Kerz, dem die Praxis sowohl in Frankreich als auch in Deutschland vertraut ist, hat diesen Klassiker nicht nur übersetzt, sondern gleichzeitig an die deutschen Gegebenheiten angepasst. Der kurze, telegrammähnliche Schreibstil fasst auf 864 Seiten den aktuellen Wissensstand zu Notfallmedizin und Notfallmanagement zusammen.
Neue Viren - Neue Krankheiten - Neue Ursachen - Ganzheitliche Lösungen
Authors: Kermani Hamid
Published: November 2024

Millionen von Menschen klagen allein in Deutschland über chronische Müdigkeit. Verantwortlich dafür ist sehr häufig das Epstein-Barr-Virus (EBV), das fast alle von uns lebenslang begleitet und nur darauf wartet, dass unser Immunsystem geschwächt wird, was gerade in der heutigen Zeit oft der Fall ist. Neue Krankheiten, besonders die zunehmenden autoimmunen Störungen sowie ein Großteil der Long-/Post-COVID und Post-Vac-Fälle, sind in diesem Kontext zu sehen. Mit einer rasanten Zunahme von Blockaden der Vitamin-D-Rezeptoren beobachten wir ein neues, hiermit ursächliches und lösbares Phänomen. Dieses Buch will Antworten geben und Behandlungsstrategien aufzeigen, die sich sowohl am schulmedizinischen Rahmen orientieren, als auch andere, wirksamkeitsorientierte Ansätze nicht außer Acht lässt. „Hamid hat sich immer schon auf das Wesentliche konzentriert, das, was für ihn wesentlich war und ist, seine Familie, sein Beruf, seinen Sport. Das merkt man, so meine ich, auch seinem Buch an, das sich seinem langen, geduldigen, aufmerksamen Blick auf den menschlichen Körper in all seiner Feinheit und Unterschiedlichkeit verdankt. Darin beschreibt er einige der wichtigsten Prinzipien der traditionellen, ganzheitlichen Heillehre und bringt sie in eine Symbiose mit der modernen Wissenschaft.“ Dr. phil. Navid Kermani, Träger des Friedenspreises des Deutschen Buchhandels in seinem Geleitwort zu dem Buch
Die Rückkehr des Odysseus
Authors: Scholz Günter
Published: November 2024

Der Mensch blickt auf seine Welt, die sich ihm darstellt als ein „ereignendes Spiegelspiel ihres Ereignens“, so Martin Heidegger. Das „Ding an sich“ (Kant), nämlich die Erde mit allem darauf (Natur) und allem außerhalb (Kosmos) bleibt seinem Blick verschlossen, denn dieser sieht nur das „Spiegelspiel des Ereignens“ von Erde, Natur und Kosmos, das sich ihm dann als „Ereignis“-Welt darstellt, einer sich nur dem menschlichen Blick öffnenden Welt, die er als Eigenschöpfung nun aber verstehen kann. So also begreift der frühe Mensch das Ereignis Welt als Mythos, aus dessen figürlicher Darstellung er das Abstraktum Logos herausdestilliert, der als Begriffswesen Metaphysik möglich macht. Der heidnische Logos wird getauft und heißt nun göttliche Vernunft. In Königsberg stolpert er, bricht sich das Genick und auf seinem Grab erblüht die mathematisierte Naturwissenschaft. Verstanden? Nein. Dann lies doch einfach dieses Buch!
Tief durchatmen: Die Lunge erzählt ihre Geschichte
Authors: Dierkesmann Rainer , Morr Harald
Published: November 2024

Die Lunge erzählt uns ihre Geschichte über tausende von Jahren, in der sie es nicht immer einfach hatte. Von der griechischen Antike bis weit in die Neuzeit hinein spielte die Lunge als Kühlzelle für das Herz eine nichtssagende Nebenrolle. Es hat lange gedauert, bis der Atem als sauerstoffspendender und damit lebenserhaltender Mittelpunkt endlich gebührende Anerkennung fand. Natürlich fällt es in der heutigen Medizin leicht, über die Irrtümer und Kuriositäten vergangener Zeiten besserwissend zu lächeln: Vielmehr sollten wir die Rückbesinnung auf die Geschichte als wertvoll begreifen, weil sie uns lehrt, die Gegenwart nicht zu überschätzen. Das wissenschaftlich orientierte Buch schildert die Anfänge der Medizin, insbesondere der Krankheiten der Lunge. Dabei geht es nicht um eine Aneinanderreihung von historischen Daten; mit zahlreichen, allzu menschlichen Geschichten und vielen Abbildungen wird gut verständlich und leicht lesbar großer Wert darauf gelegt, immer wieder den Bezug zur heutigen Zeit herzustellen. Die beiden Autoren mit großer beruflicher Lebenserfahrung entführen so nicht nur die wissenschaftlich Interessierten in die Früh- und Jetztzeit der Medizingeschichte, sondern vermitteln auch den interessierten Laien ein fundiertes Bild dieses lebenswichtigen Organs.
Ganzheitliche Gesundheit – durch Aktivierung der Selbstheilungskräfte
Authors: Grimm Gertrud
Published: November 2024

Nach ihrem Medizinstudium wandte sich die Autorin der Naturheilkunde und der Ausbildung als homöopathische Ärztin zu, wobei sie auf das Wirken der Selbstheilungskräfte aufmerksam wurde. In diesem Buch stellt sie die Methoden zur Aktivierung dieser in jedem Körper vorhandenen Kräfte ausführlich vor und zeigt die verschiedenen Verfahren auf, die bei den jeweiligen Erkrankungen zum Einsatz kommen können und die Selbstheilung mobilisieren. Darunter sind die homöopathische Behandlung, einschließlich der Berücksichtigung chronischer Miasmen, die Eigenbluttherapie, die Kneipp-Wasserkuren, Regulierung des Säure-Base-Haushalts, Behandlung mit ätherischen Ölen und Einsatz von Hausmitteln, Fasten, Fiebertherapie, Bach-Blüten-Behandlung, Ab- und Ausleitungsverfahren, Neuraltherapie und andere.
Präparierkurs
Authors: Maier Hans , Winkelmann Andreas
Published: November 2024

Dieses Buch ist seit seinem erstmaligen Erscheinen vor 40 Jahren zugleich bewährte Präparieranleitung und Kurzlehrbuch für den anatomischen Präparierkurs. Die im Kurs durchgeführten Präparierschritte werden im Detail beschrieben, mögliche Schwierigkeiten werden erläutert und auf gefährdete Strukturen in der unmittelbaren Nachbarschaft wird jeweils rechtzeitig hingewiesen. Eng damit verzahnt wird das erforderliche anatomische Wissen in einprägsamer und übersichtlicher Form dargestellt. Der Lernstoff ist nach der Wichtigkeit für die spätere ärztliche Tätigkeit ausgewählt und mit zahlreichen klinischen Hinweisen bereichert. Für Studierende der Medizin und Zahnmedizin ist das Buch eine ideale Präparier- und Lernhilfe. Auch Assistenten und studentische Tutoren finden hier alle nötigen Erläuterungen, um im Kurs selbstständig arbeiten zu können. Eine ausführliche Einführung in den Präparierkurs und hilfreiche Anhänge runden das Buch ab. In der vorliegenden 6. Auflage wurden sowohl die anatomische Terminologie als auch die Ratschläge und Regeln für den Präparierkurs an die aktuellen Erkenntnisse angepasst.
Gerçek Yaşam Temelli Matematik Etkinliklerine Katılan Dezavantajlı Ortaokul Öğrencilerin Matematiğe Yönelik Bakış Açılarının İstatistiksel Olarak İncelenmesi
Authors: Bahadır Elif , Gökçen Şevval , Tuna Elif , Güneş Mehmet Şamil
Published: November 2024

Bu çalışma, sosyal hizmetler himayesinde bulunan dezavantajlı öğrencilerin gerçek yaşam durumlarına yönelik, çevrelerinde olan matematik hakkındaki farkındalıklarını ve bilgilerini artırmaya odaklanmıştır. TÜBİTAK 4004- Doğa Eğitimi ve Bilim Okulları Destekleme Programı kapsamında gerçekleştirilen bu çalışmada, öğrencilerin matematiksel anlayışlarının gelişmesine katkı sağlamak, matematiğe karşı olumlu tutum geliştirmek, matematik yapma yönünde etkin katılım isteği kazanmalarını sağlamak ve işbirlikli öğrenmenin gelişmesini sağlamak amaçlanmıştır. Çalışmanın örneklemini İstanbul ili Avrupa yakasında 4 farklı Çocuk Evleri Koordinasyon Merkezi’nden (ÇEKOM) katılan 30 öğrenci (5, 6. ve 7. Sınıflar) oluşturmaktadır. Dezavantajlı öğrencilerle yapılan bu çalışma, öğrencilerin akademik becerilerini geliştirmenin yanında sosyalleşme bağlamında da önemli görülmüştür. Gerçek yaşam temelli matematik etkinliklerinin uygulandığı projede, verilerin toplanması amacıyla anket tekniğinden faydalanılmıştır. Bu bağlamda farklı ölçekler kullanılmıştır. Matematik ve Ben, Matematiksel Motivasyon Ölçeği ve Ortaokul Matematik Okuryazarlık-Öz yeterlilik Ölçeği kullanılmıştır. Ölçeklerden elde edilen veriler, SPSS 18 istatistiksel veri analizi paket programı kullanılarak analiz edilmiştir. Bu ölçeklerle, öğrencilerin matematiksel etkinliklere katılımları sonucu düzeylerinin belirlenmesi amaçlanmıştır. Ayrıca cinsiyet ve sınıf düzeyi gibi demografik özelliklere göre gruplar arasında anlamlı farklar olup olmadığı incelenmiştir. Öne çıkan sonuçlarda, 6. ve 7. Sınıf öğrencilerinin matematiğe karşı olumlu tutumlar sergilediği görülür. Cinsiyet özelliğinin uygulanan ölçekler ile aralarında istatistiksel olarak anlamlı bir fark olmadığı ortaya çıkmıştır. Ancak sınıf düzeyi ile ortaokul matematik okuryazarlık-öz yeterlilik ölçeği arasında istatistiksel olarak anlamlı bir fark olduğu görülmüştür.
Systematic Literature Review: Pengaruh CAR, LDR, NPL, Dan BOPO Terhadap ROA Bank Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2014 -2024
Authors: Lukman Al Hakim  , Ilham Daylami  , Nicko Albart
Published: November 2024

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), dan Beban Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return on Assets (ROA) bank yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2014-2024. Dengan menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan kerangka PRISMA 2020, penelitian ini meninjau artikel-artikel yang relevan untuk mengeksplorasi pengaruh rasio keuangan tersebut terhadap profitabilitas bank. Hasil penelitian menunjukkan bahwa NPL dan BOPO memiliki pengaruh negatif signifikan terhadap ROA, yang menekankan pentingnya manajemen pengelolaan kredit dan efisiensi operasional dalam menjaga profitabilitas. Sebaliknya, CAR dan LDR tidak menunjukkan pengaruh signifikan yang konsisten terhadap ROA, yang mengindikasikan bahwa permodalan yang kuat dan likuiditas tinggi tidak selalu berkontribusi langsung terhadap peningkatan profitabilitas. Penelitian ini menekankan pentingnya pengelolaan kredit yang tepat dan peningkatan efisiensi operasional untuk meningkatkan kinerja keuangan. Implikasi praktis mencakup perlunya kebijakan perbankan yang berfokus pada efisiensi operasional dan mitigasi pengelolaan risiko yang baik. Temuan ini memberikan kontribusi signifikan bagi sektor perbankan dan literatur akademis mengenai kinerja keuangan bank di Indonesia, serta memberikan wawasan mengenai bagaimana rasio keuangan yang berbeda mempengaruhi profitabilitas bank dalam berbagai kondisi ekonomi.
Strategi Pemasaran BP Active Mobile Fuel Station PT Whez Energi Sejahtera Di Bawah Lisensi British Petroleum – AKR
Authors: Surojo Himbang , Indradewa Rhian , Negoro Dimas Angga , Hamdi Edi
Published: November 2024

Mobile Fuel Station merupakan inovasi terbaru di Indonesia yang memungkinkan pengisian bahan bakar langsung ke kendaraan di lokasi yang fleksibel, terutama di area yang belum memiliki stasiun bahan bakar tetap. Fokus strategi pemasaran Mobile Fuel Station adalah pada segmentasi, targeting, positioning, dan bauran pemasaran untuk kemudian mengeksplorasi cara memperkenalkan konsep ini kepada konsumen, mengidentifikasi segmen pasar yang relevan, menentukan posisi Mobile Fuel Station dalam benak konsumen, dan merancang bauran pemasaran yang efektif. Kesimpulan menunjukkan bahwa Mobile Fuel Station memiliki potensi besar untuk mengurangi ketergantungan pada stasiun bahan bakar tetap dan memberikan layanan yang lebih nyaman bagi pengguna kendaraan roda 2.
Representation of Family Dysfunction in the Film "Noktah Merah Perkawinan" (Semiotic Analysis of Roland Barthes)
Authors: Syahmawaty Firda Iga , Dwivayani Kadek Dristiana , Purwanti Silviana
Published: November 2024

A film is a collection of many images combined into a single whole, consisting of audio and visual components. Movies also often serve as a mirror of social reality. One of the Indonesian films that reflects social reality is the film "Noktah Merah Perkawinan" which tells the story of conflicts and dynamics in domestic life, as well as depicting various social and cultural issues that are relevant to Indonesian society. The purpose of this study is to identify and analyze how family dysfunction is represented in the movie "Noktah Merah Perkakahan" and how this can affect people's perception of family problems. Using a descriptive qualitative research method with Roland Barthes' semiotic analysis by identifying several scenes that describe the characteristics of being in a dysfunctional family proposed by a psychotherapist named Dr. Rashmi Prakash in Fistory Parenting, including lack of communication, lack of empathy, mental problems, excessive behavior control, lack of emotional support and violence. The findings emphasize the depiction of gender inequality as a major contributing factor to dysfunction, revealing that children are deeply impacted by such dynamics. This research enriches the understanding of media's role in portraying family dysfunction and aims to offer insights into addressing such issues effectively in real family settings.
The Influence of Corporate Social Responsibility (CSR) and Environmental Social Governance (ESG) Disclosure on Profitability in Companies in the IDX ESG & IDX HIDIV20 Sector from 2020 to 2023
Authors: Wijaya Hans Darma , Iryanto Budi Widiyo
Published: November 2024

This research aims to analyze and evaluate the effect of Corporate Social Responsibility (CSR) and Environmental Social Governance (ESG) disclosures on corporate profitability. The focus of this study is to identify how CSR and ESG practices disclosed by companies affect key profitability indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The object of research is companies listed on the Indonesia Stock Exchange, including IDX ESG Leaders Index (IDX ESG LID) and IDX High Dividend 20 (IDX HIDIV20) in 2020-2023; the sample is 25 companies. In this study, the analysis technique used was Structural Equation Modeling (SEM) PLS conducted using the WARP PLS (Weighted Autoregressive Distributed Lag PLS) method. The results showed that CSR disclosure has a positive and significant influence on corporate profitability, while ESG disclosure has a negative and significant influence. The study's implications suggest that CSR implementation can enhance financial performance, whereas ESG disclosure, despite offering long-term benefits, often requires significant initial investment, which can reduce short-term profitability.
The use of Workers-Produced Data in Artificial Intelligence-Based Systems
Authors: Valentini Rômulo Soares
Published: November 2024

This paper delves into the problem caused by the development of artificial intelligence-based systems trained on data sets built by harnessing data collected from employees' work activities. The convergence of technology and workers-produced data prompts a critical examination of its implications within the legal standards framework regarding safeguarding workers against automation and respecting workers' data privacy. The analysis underscores the need to establish legal safeguards for workers, proposing elements for building a legal framework to ensure that companies cannot exploit the data generated through workers’ labor activities to train AI systems without obtaining proper consent and providing fair compensation for those workers.
Publishing an Open Access anthology — navigating costs and author expectations
Authors: Herb Ulrich
Published: November 2024

In 2020, Joachim Schöpfel and I planned to publish an anthology on research data, topics to be covered should include issues such as fake data (even then we were thinking about AI-generated data) and their detection, data markets, data reuse rates, blockchain, and health data. However, we had underestimated what had changed since 2018. Back then Open Divide – Critical Studies on Open Access, edited by Joachim and me was published.
08 - De la enfermería a los radiotelescopios
Authors: Quitián-Lara Heidy , Formoso Irina , Rojas Rubén , Montilla Luis
Published: November 2024

Reutilización CC BY 4.0
Pea protein coatings incorporated with phenolic compounds reduce oxidative rancidity in raw hazelnuts (Corylus avellana L.)
Authors: Perussello Camila , Milovanović Ivan , Belović Miona , Plavšić Dragana , Pojić Milica , Tiwari Brijesh
Published: November 2024

With the aim of producing a functional edible coating to delay rancidity in fat-rich foods, phenolics were extracted from apple pomace and incorporated into 10%-aqueous solutions of pea protein at mass percentages ranging from 0% to 5%. Hazelnuts were coated with these solutions, dried under laminar air flow, vacuum-packed in polypropylene bags and stored at room temperature for 14 days. The 5%-extract coatings increased the antioxidant activity of the hazelnuts by 30 times, while maintaining a texture akin to the uncoated product. The fatty acid profile of all samples remained unchanged during storage. Uncoated hazelnuts and those coated with the 1%-formulation showed detectable levels of hexanal (0.65 mg/kg and 0.31 mg/kg, respectively), a marker of lipid oxidation. In contrast, hexanal was not detected in the samples coated with the 2% and 5%-formulations, indicating a protective effect against lipid oxidation.
Cardiovascular effects of dual vaccination with pneumococcal pv23 and Influenza: A systematic review
Authors: Sotelo-Velasquez Yulied , Rincón Augusto , Rojas Ruiz , Novoa-Alvarez Andrés , Ramos Espinosa , Méndez Toro
Published: November 2024

Abstract: The pneumococcal vaccine may reduce cardiovascular events. This systematic review examines the impact of PV23 and seasonal influenza vaccination on major cardiovascular outcomes compared to unvaccinated populations. We systematically reviewed clinical trials, cohort studies, and case-control studies published between 2000 and 2019 evaluating cardiovascular outcomes in adults vaccinated with PV23 and seasonal flu vaccines versus unvaccinated adults. Nineteen articles encompassing 617,411 patients were included. PV23 vaccination alone was not significantly associated with reduced acute myocardial infarction risk (RR 1.21 [95% CI: 1.18-1.23]). Dual vaccination showed a protective effect against stroke (RR 0.52 [95% CI: 0.45-0.61]) and significantly improved heart failure outcomes (RR 0.26 [95% CI: 0.22-0.31]). PV23 and dual vaccination also decreased episodes of acute heart failure decompensation and stroke development.
The Supreme Administrative Court’s Ruling on Compensation for a Business Restructuring: The Tax Administration Failed to Identify the Something of Value That Allegedly Had Transferred
Authors: Raunio M.
Published: November 2024

In its ruling 2204/2024, the Supreme Administrative Court did not accept the Finnish Tax Administration’s approach to claim, in the conversion of a Finnish entity from a full-fledged operator to a service provider, that the transfer of something of value should have been compensated for without the identification of the “something”. The Finnish Tax Administration’s reassessment, which comprised the difference between the estimated values of the Finnish business before and after the restructuring, was overturned.
Pertanggung Jawaban Pidana Korporasi Sebagai Pelaku Tindak Pidana Korupsi
Authors: Jekson Saragih  , Esra Natasya Br Sitepu  , Reh Bungana Br PA  , Maulana Ibrahim
Published: November 2024

Corruption crimes that occur in Indonesia are increasingly developing in various sectors and are not only carried out by individuals but by corporations. However, the fact is that law enforcement still rarely touches cases of crimes committed by corporations, let alone holding these corporations accountable. The problems raised in this paper are: 1) What is the criminal responsibility of corporations as perpetrators of criminal acts of corruption in the case of the Nanti Agung road improvement project, Seluma Regency. 2) What were the judge's legal considerations in sentencing 8 suspects, including the former Head of the Seluma DPU Department? The approach method used in this research is literature study. Based on the research, the following results were obtained: 1) Corporate criminal liability as perpetrators of criminal acts of corruption in the case of the Nanti Agung road improvement project, Seluma Regency is the imposition of criminal liability on 8 suspects including the former Head of the Seluma DPU Department. 2) The basis of the judge's legal considerations in sentencing to 8 suspects, including the former Head of the Seluma DPU, was that the elements of the Corruption Crime were fulfilled, juridical considerations, as well as aggravating and mitigating factors. The author believes that the appropriate model of criminal liability is the imposition of criminal liability on corporations and corporate managers, so that there is a deterrent effect for corporations.
Urgensi Penerapan Tes Insolvensi Atas Perusahaan Yang Akan Diputus Pailit
Authors: Andriyanto Adhi Nugroho  , Guna Gerhat Sinaga  , Muhammad Fikri  , Azareel Sulistiyanto Jusuf  , Natasya Fhadyah Azzahra  , Adira Mutiara Jasmine
Published: November 2024

In the law embodied in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, there isn't a requirement stipulating that a debtor must be declared unable (insolvent) to pay their debts through an insolvency test as a condition to determine their bankruptcy status or not. Instead, the debtor's bankruptcy status is established by proving that the debtor has a minimum of 2 (two) creditors, has failed to pay at least 1 (one) due and collectible debt. The absence of insolvency testing as a bankruptcy criterion in Indonesia could lead to companies that are actually capable of fulfilling their obligations being considered bankrupt because they meet the bankruptcy requirements in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations regulates the requirements for bankruptcy. This has the potential for significant impact, even reducing the confidence of foreign investors to invest in Indonesia. This research employs a normative legal approach. The data source utilized in this study comprises secondary data obtained through the analysis of existing literature or documents. The results of insolvency testing, determining whether a company is categorized as insolvent or not, provide an opportunity for solvent debtors to prove that they have sufficient assets to settle debts to multiple creditors. This gives debtors the chance to rebuild their businesses. Therefore, the implementation of insolvency test in a company plays a role in saving solvent debtors from bankruptcy petitions filed by creditors.
Persepsi Masyarakat Terhadap Naiknya Harga Tiket Kapal Laut Tujuan Batam - Tanjungpinang 2022
Authors: Amalia Nabilla , Fitani Keyza Regita , Fajriyah Latifa Nur
Published: November 2024

The rise in BBM prices becomes a global problem, it affects the perception of the people about the rise of the price of ferry tickets to Batam-Tanjungpinang in 2022. The aim of this study is to find out how people see the rise in the price of shipping tickets in Batam-Tanjungpinang in 2022. The research uses descriptive research with a method of qualitative approach. The result of the study is that the public’s perspective on the increase in BBM prices againts the rise in shipping charges is a reasonable thing, because this is a necessity for the people who frequently travel by ships
Dasar Keberlakuan Pasal 14 Angka 8 Akta Notaris Terhadap Pendirian Lembaga Bantuan Hukum Berbentuk Yayasan
Authors: Rizkawati Gasin  , Weny Almoravid Dungga  , Zamroni Abdussamad
Published: November 2024

This study aims to determine and analyse the basis for the enactment of Article 14 Point 8 of the Notary Deed towards the establishment of the foundation. The research method used in this research is Normative with a Legislation approach (statue approach) and case approach. The results showed that the validity of Article 14 number 8 of the Notarial Deed on the Establishment of a Legal Aid Institution in the Form of a Foundation does not have strong legal force because there are no rules that prohibit the management from concurrently implementing activities as contained in article 14 number 8 of the Notarial Deed on the Establishment of a Legal Aid Institution in the Form of a Foundation.
Faktor-Faktor Yang Menghambat Penyelesaian Sengketa Tanah Waris Akibat Pemalsuan Surat Wasiat Melalui Pengadilan Negeri
Authors: Miftahuljannah Sidik  , Nur Mohamad Kasim  , Sri Nanang Meiske Kamba
Published: November 2024

Land disputes are civil disputes that are often filed by justice seekers in the District Court. Recently, many inheritance disputes often occur in families, the inheritance in question is in the form of movable and immovable property. This research aims to determine the process of resolving inheritance land disputes due to falsification of wills in district court and the inhibiting factors which are useful as a reference. The type of research used is empirical research, by interviewing plaintiffs, defendants and co-defendants in case decision no. 44/Pdt.G/2011/PN.Gtlo.The results of the research show that resolving inheritance land disputes resulting from forgery of wills through the District Court is preferred as a solution because it is an institution that provides the justice desired by the plaintiff and its decisions have permanent legal force. Inhibiting factors found in the research process, namely internal and external factors. Internal factors consist of lack of human resources, administrative services, and lack of facilities. And external factors consist of cost, time, good faith, lack of understanding of the parties, chaos in the trial, and lack of evidence.
Analisis Perubahan Undang-Undang Ketenagakerjaan Terhadap Undang Undang Cipta Kerja Klaster Perjanjian Kerja Waktu Tertentu
Authors: Anindia Wulandari  , Putri Rimadani
Published: November 2024

The implementation of the Job Creation Law (UU Job Creation) in Indonesia presents significant changes in employment regulations, especially regarding Specific Time Work Agreements (PKWT). This article evaluates the impact of the Job Creation Law on PKWT by analyzing changes in legal provisions that affect worker characteristics, rights and protection. The Job Creation Law introduces flexibility during the PKWT period, providing leeway for entrepreneurs to adapt working conditions to their business needs. However, this also raises concerns regarding the protection of workers' rights in certain time-based employment relationships. Efforts to clarify wage standards, benefits and social protection for workers in PKWT are the main highlight of this change. The importance of strict monitoring of the implementation of the Job Creation Law in the PKWT is crucial to ensure a balance between the interests of employers and workers' rights. Discussion and collaboration between the government, trade unions, employers and other stakeholders are essential to formulate fair and sustainable regulations for workers and equitable economic growth.
Pengaruh Kebijakan Aturan Pemerintah Selama Covid-19 Yang Dapat Diterapkan Hingga Saat Ini
Authors: Fadillah Ilmi  , Manik Dwi Kinasih
Published: November 2024

The COVID-19 pandemic has presented multidimensional challenges for Indonesia, requiring holistic government policies to maintain public health and restore the economy. This journal aims to formulate effective and sustainable government regulatory policies since the pandemic until the present. On the economic recovery side, this policy includes direct financial assistance to workers and MSMEs, as well as ease of financing to encourage economic growth. Increasing investment is a key strategy with the formation of an investment coordination team. Regular monitoring and evaluation will be implemented through a real-time reporting system to ensure policy effectiveness. This research uses quantitative methods with a cross sectional design. The sampling technique in this research is incidental sampling. It is hoped that this journal can become a basis for the government and related stakeholders in formulating policies that are adaptive and responsive to changing pandemic conditions. With joint support, it is hoped that Indonesia can move towards a sustainable and resilient recovery through measurable and well-planned policies.
Eyes Everywhere
Authors: Tuchtfeld Erik
Published: November 2024

Ten years after its groundbreaking judgment declaring the Data Retention Directive incompatible with the EU Charter, the Full Court significantly eased its previously strict requirements. On 30 April 2024, it issued La Quadrature Du Net II and, for the first time, declared the general and indiscriminate retention of IP addresses permissible for the purpose of fighting general crime. Given the CJEU’s fundamental change of heart, we have gathered a range of scholars to contextualize the judgment and situate it within the broader debate on mass data retention, online surveillance, and anonymity.
La trata de personas en la jurisprudencia d la Corte Interamericana de Derechos Humanos
Authors: Fascoli Caorsi Federico
Published: November 2024

El presente trabajo académico tiene como finalidad analizar el concepto y las características de trata de personas, así como las obligaciones estatales en relación con el combate a este fenómeno criminal, a la luz de las únicas dos sentencias de la Corte Interamericana de Derechos Humanos (Corte IDH) que abordan esta temática. En definitiva, este artículo académico pretende responder las siguientes interrogantes: a) ¿Cómo conceptualiza la Corte IDH a la trata de personas? b) ¿Qué características presenta este fenómeno criminal? Y, por último, c) ¿Qué obligaciones deben asumir los Estados en relación a la trata de seres humanos?
JISMONIY SHAXSLARNI KREDITLASHGA PSIXOLOGIK OMILLAR TA’SIRINING ILMIY-NAZARIY JIHATLARI
Authors: Qobilov Muxammad Ayubxon
Published: November 2024

Ushbu maqolada jismoniy shaxslarni kreditlashga psixologik omillar ta’sirining ilmiy-nazariy jihatlari tadqiq etilgan boʻlib, bank va moliya tizimlarida kredit tizimini takomillashtirish, kredit xizmatlarini jozibador tarzda taklif qilish hamda kredit to῾loviga layoqatlilikni aniq va ishonchli usullarda aniqlagan holda kredit olishga bo῾lgan talabni oshirish yo’llari aks ettirilgan.
OʻYINGA-ASOSLANGAN TA'LIM: INTERAKTIV OʻYINLAR MAKTABLARDA MOLIYAVIY SAVODXONLIKNI QANDAY SHAKLLANTIRMOQDA
Authors: Abdusattarova Dildora
Published: November 2024

Ushbu maqola iqtisodiyot va moliya fanlarini interaktiv o‘yinlar orqali o‘rgatishning global tendensiyasini ko‘rib chiqadi, bu usul moliyaviy savodxonlikni yanada qulay va qiziqarli qiladi. Maqolada AQSh, Yaponiya va Finlyandiyadagi tajriba misollarini tahlil qilish orqali o‘yin asosidagi usullar yosh o‘quvchilar uchun byudjetni rejalashtirish, investitsiya qilish va bozor dinamikasi kabi tushunchalarni qanday soddalashtirishi ko‘rsatiladi. Shuningdek, ushbu yondashuvlarni turli ta'lim kontekstlariga moslashtirishda duch kelinadigan qiyinchiliklar va strategiyalar ko‘rib chiqilib, ularni O‘zbekistonda qo‘llash imkoniyatlariga e’tibor qaratilgan. Umuman olganda, maqola o‘yin asosidagi ta'limning maktab yoshidagi o‘quvchilarda amaliy moliyaviy ko‘nikmalar va iqtisodiy xabardorlikni rivojlantirishdagi o‘zgaruvchan ta’sirini ta’kidlaydi.
KORXONALARNING RAQOBATBARDOSHLIGI VA IQTISODIY XAVFSIZLIGINI BOZOR SHAROITIDA TA'MINLASH YO'LLARI
Authors: Toxirov Akbarxon
Published: November 2024

Ushbu maqolada korxonalarning raqobatbardoshligi va iqtisodiy xavfsizligini ta’minlash strategiyalari bozor sharoitlarida ko‘rib chiqiladi. Bozor raqobatining kuchayishi sharoitida korxonalar faoliyatining barqarorligi va samaradorligini oshirish masalalari muhim ahamiyat kasb etmoqda. Maqolada iqtisodiy xavfsizlikni ta’minlashda moliyaviy barqarorlik, tashqi tahdidlarga qarshi chidamlilik hamda bozor talablariga moslashuvchanlikka asoslangan yondashuvlar tahlil qilinadi. Tadqiqot doirasida raqobatbardoshlik omillarini aniqlash va korxonalar iqtisodiy xavfsizligini mustahkamlashga qaratilgan tavsiyalar ishlab chiqiladi. Shuningdek, maqolada raqobatbardoshlikni oshirish uchun innovatsion texnologiyalar va strategik rejalashtirishning ahamiyati yoritiladi.
AUDIT VA BUXGALTERIYA MA'LUMOTLARINI AVTOMATLASHTIRILGAN TAHLIL YORDAMIDA OPTIMALLASHTIRISH
Authors: Zaxidov Dilshodbek
Published: November 2024

Ushbu maqolada Excel fayllaridagi ma’lumotlarni tahlil qilish, solishtirish va farqlarini avtomatik tarzda aniqlash uchun ishlab chiqilgan dasturiy yechim haqida ma’lumot berilgan. Dastur ikki faylni “familya” ustuni bo‘yicha birlashtiradi, ular orasidagi tafovutlarni aniqlaydi va 1 dan katta farqlarni qizil rangda belgilab beradi. Dastur buhgalterlik va auditorlik hisobotlarini tezkorlik bilan tahlil qilish va shffof hujjatlar shakllantirish imkonini beradi.
ЭРКИН ИҚТИСОДИЙ ЗОНАЛАР ФАОЛИЯТИНИ ТАШКИЛ ЭТИШДА САМАРАЛИ СОЛИҚ СИЁСАТИНИ АМАЛГА ОШИРИШ ЙЎЛЛАРИ
Authors: Исматов Холбўта
Published: November 2024

Мақолада давлатимиз ҳудудида фаолият кўрсатаётган эркин иқтисодий зоналар ўртасидаги муносабатлар ва амалга оширилаётган солиқ сиёсатининг мазмуни кўриб чиқилади. Бунда, эркин иқтисодий зоналарнинг фаолияти ва олиб борилаётган солиқ сиёсатининг самарадорлик даражаси ўртасидаги боғлиқлик, давлатнинг эркин иқтисодий зоналарни ташкил этиш соҳасидаги фаолияти ва уларнинг мамлакат иқтисодиётига таъсир даражаси ҳамда амалга оширилаётган солиқ сиёсати самарадорлигини ошириш бўйича назарий таклиф ва амалий тавсиялар ишлаб чиқишдан иборат.
OʻZBEKISTON SOLIQ TIZIMIDA BILVOSITA SOLIQLAR IQTISODIY MOHIYATI VA OʻZIGA XOS XUSUSIYATLARINING HUQUQIY ASOSLARI
Authors: Babajanov Davronbek
Published: November 2024

Maqolada bilvosita soliqlarni Oʻzbekiston Respublikasi soliq tizimida tutgan oʻrni, soliq tizimini isloh etish, soliqlar mexanizmini yanada takomillashtirish hamda samaradorligini oshirish shuningdek, soliq sohasidagi umumeʼtirof etilgan xalqaro norma va standartlarni koʻrib chiqiladi, ilgʻor xalqaro tajribalardan xulosalar olinadi. Unda nazorat mexanizmlarini takomillashtirishning asosiy yoʻnalishlari belgilab berilgan, asosiy eʼtibor soliq organlarida siyosat islohotlari, texnologik integratsiya va salohiyatni oshirishga qaratilgan.
ФАРҒОНА ВОДИЙСИДА ТУРИСТИК МАЖМУАЛАР ФАОЛИЯТИНИ ШАКИЛЛАНТИРИШ ВА БОШҚАРИШДА ХОРИЖ ТАЖРИБАЛАРИДАН САМАРАЛИ ФОЙДАЛАНИШ
Authors: Маматқулов Зарифбек
Published: November 2024

Ушбу мақолада ҳудудларда туристик мажмуалар фаолиятини шакллантириш ва самарали бошқаришда хориж тажрибаларидан фойдаланган ҳолда туристик мажмуалар фаолиятини рақобатбардошлигини ошириш йўллари ҳамда бошқарувнинг ташкилий-иқтисодий механизмларини такомиллаштириш масалалари ёритиб берилган.
ЯШИЛ МАЙДОН ОБЪЕКТЛАРИДА ИНВЕСТИЦИЯВИЙ МУЛК БЎЙИЧА АМАЛГА ОШИРИЛГАН КАПИТАЛ ИНВЕСТИЦИЯЛАР ҲИСОБИНИ ТАКОМИЛЛАШТИРИШ
Authors: Мухаммадиев Заррух
Published: November 2024

Мақолада капитал инвестициялар ҳисобининг долзарб вазифалари, жумладан яшил иқтисодиёт шароитида корхоналарда инвестициявий мулк бўйича капитал инвестициялар ҳисобини халқаро тажрибаларга мувофиқлаштириш, инвестициявий мулк объектларининг ўзига хос хусусиятларини ҳисобга олган ҳолда ашбу активларни бухгалтерия ҳисоби ва ҳисоботда акс эттириш масалалари очиб берилган.
ТЎҒРИДАН-ТЎҒРИ ХОРИЖИЙ ИНВЕСТИЦИЯЛАРНИ ЖАЛБ ҚИЛИШНИНГ МИНТАҚАВИЙ ХУСУСИЯТЛАРИ
Authors: Хайдаров Хуршидбек
Published: November 2024

Мақолада тўғридан-тўғри инвестициялар оқимининг минтақавий ўзгаришлари кўриб чиқилган. Тўғридан-тўғри инвестицияларни жалб қилишга таъсир қилувчи асосий минтақавий хусусиятлари таҳлил қилинган. Шунингдек, ривожланмаган ҳудудларга тўғридан-тўғри инвестицияларни жалб қилишдаги муаммолар ўрганилиб, якунида хулоса ва тавсиялар берилган.
QISHLOQ XO‘JALIGI FAOLIYATI HISOBINI TAKOMILLASHTIRISH
Authors: Boltayev Abror
Published: November 2024

Mazkur maqolada qishloq xo‘jaligi faoliyati hisobini takomillashtirish masalasi tadqiq qilib o‘rganilgan. Xususan, qishloq xo‘jaligi faoliyati hisobining metadologiyasini moliyaviy hisobotning xalqaro standartlari asosida takomillashtirish bilan bog‘liq nazariy, normativ-huquqiy, uslubiy va amaliy muammolar o‘rganildi. Shuningdek, ularni bartaraf etish yo‘nalishlari bo‘yicha amalga oshiriladigan nazariy, metodologik va amaliy ishlar ko‘rsatib berilgan holda xulosalar shakllantirilgan.
Gelombang Elektromagnetik ELF : Inovasi Baru dalam Terapi Kesehatan Tulang
Authors: Rachmatul Hidayathika  , Muhammad Nabil Makarim  , Muhammad Irfan Andrianto  , Ade Sudrajat  , Diyajeng Luluk Karlina
Published: November 2024

Extremely Low Frequency (ELF) electromagnetic waves are increasingly recognized for their potential in treating bone health as a safe and effective non-invasive method. Studies have shown that ELF can stimulate osteoblast activity, increase bone density, and accelerate fracture healing. This article reviews the mechanism of ELF, its application in the treatment of osteoporosis, and its safety in clinical practice. With standardized parameters, ELF can be an innovative solution for chronic bone disorders or abnormalities, as well as providing great benefits in the medical world.
The Caregiver-Child Relationship Checkup Program for Infants 4–12 Months of Age: Application for Family Centers
Authors: Park Woochul , Kang Hyeseong
Published: November 2024

The current government support for families with infants centers around financial aid and physical health checkups. This study aims to extend these narrow approaches by developing a new type of checkup that focuses on the relationship between caregivers and infants, as well as the entire family system. Based on various theoretical perspectives, including family systems theory, attachment theory, and cognitive-behavioral theory, the online caregiver-child relationship checkup, which consists of assessment and feedback sessions, was conducted using multiple methods (self-report questionnaires, observations of parent-child play interactions, and clinical interviews). Four families with infants aged 4 to 12 months participated in this study. A single-case research design, specifically a multiple baselines design, was employed. The results from 7 to 9 assessment points over 4 months showed that the relationship checkup improved multiple outcome indices, including the understanding of parental strengths and weaknesses, knowledge of relationship improvement, co-parenting relationships, parental stress, and parent-child relationships. Additionally, participants reported a high level of satisfaction with the program and a strong intention to recommend it. Qualitative interviews indicated that they received reliable guidance from their family consultant amidst the abundant information provided by pseudo-experts on social networking sites (SNS). Coaching while reviewing videos of parent-child interactions was also considered effective in terms of improving their parental competence. Implications for practice and policy were also discussed.
Validación del modelo de aprendizaje acelerado basado en proyectos reales que resuelven problemas para todos los sectores
Authors: Lagarda Leyva Hermenegildo , Limones Meraz Tomás Francisco , Ruiz Grijalva Mario Macario , Rodríguez Mejía Jeovany Rafael , López Garza Norberto
Published: November 2024

Este artículo de investigación describe con detalle la validación de un modelo de aprendizaje innovador de cambios tecnológicos para atender los grandes retos y oportunidades que nos plantea la cuarta revolución industrial, donde la academia debe trabajar coordinadamente con los diversos actores del desarrollo para responder con calidad, pertinencia y responsabilidad social a estos nuevos escenarios, en su tarea de formación profesional y de ofrecer una vinculación efectiva con el sector productivo y social. El objetivo de esta investigación es evaluar y validar el modelo de aprendizaje acelerado basado en proyectos reales para la solución de problemas del sector productivo a partir del Nodo de Creatividad, Innovación y Emprendimiento (NCIE)-Instituto Tecnológico de Ciudad Juárez (ITCJ). Para esta validación se utilizó el método del diseño y desarrollo de un instrumento-cuestionario el cual está fundamentado principalmente en análisis cualitativo y empíricamente planteado, con enfoque hacia la identificación de los factores que impactan en el aprendizaje acelerado basado en proyectos reales, el cual consta de 41 Ítems donde se evaluaron cuatro dimensiones (Humana, Académica, de Gestión Administrativa y Económica), se aplicó a 71 usuarios (46 estudiantes y 25 gestores tecnológicos) de un total esperado de 108 usuarios (82 estudiantes y 26 gestores tecnológicos)
Los resultados obtenidos por ítems en lo general representan porcentajes favorables y congruentes de acuerdo a cada variable, por lo que se concluye que hay una amplia satisfacción y aceptación del modelo de aprendizaje, así como un gran reconocimiento del sector productivo y social al mismo. Solo dos áreas de oportunidad surgieron, la que refiere a la inducción y capacitación del modelo que si bien muestra una fortaleza del 85.9%, tiene un área de oportunidad del 14.1%. y la otra si es más marcada con un 49.3% de oportunidad es la relacionada con estímulos económicos y/o becas a estudiantes y gestores.
ФОРМУВАННЯ ЖИТТЄВИХ ЦІННОСТЕЙ ШКІЛЬНОЇ МОЛОДІ У ВІЛЬНИЙ ВІД НАВЧАННЯ ЧАС ЗАСОБАМИ СОЦІОКУЛЬТУРНОЇ ДІЯЛЬНОСТІ
Authors: Нагорнюк Ольга
Published: November 2024

Стаття присвячена актуальній темі щодо  своєчасного   використання можливостей вільного часу  від шкільних занять  для формування соціокультурних цінностей дітей та молоді.
Uso de Tecnología de la Información y Comunicación y Aprendizaje Cooperativo de estudiantes de un Instituto Superior de Chimbote
Authors: Llanos Saldaña Santos
Published: November 2024

Este artículo tiene como propósito la determinación de la relación entre el uso de tecnología de la información y comunicación (TIC) y aprendizaje cooperativo en estudiantes de un Instituto de Chimbote, mediante la aplicación de una encuesta a un muestra de investigación, esta investigación es de tipo correlacional, descriptivo, además guarda el diseño no experimental de corta transversal, porque se produce en un momento determinado, así mismo se realización una estructuración de las 2 variables de estudio. Mediante el uso de dos cuestionarios respectivamente para la recolección de datos, de esta manera estos datos pasaron por un proceso de validación, la que fue aplicada a 50 estudiantes de un Instituto Superior Tecnológico así mismo dicha información se analizó e interpreto, por lo que los resultados finales concluyeron que existe una relación directa y positiva entre el uso de las tecnologías de la información y comunicación y aprendizaje cooperativo. Además, esta investigación aporta datos que ayudara en el desarrollo mejoras, como también a futuras investigaciones.