bluuebunny/crossref_metadata_2025 huggingface dataset:
Les Grecs répudiaient-ils leurs femmes pour stérilité ?
Authors: Lenfant Dominique
Published: March 2024

Contrairement à une idée répandue, la stérilité n’était pas en Grèce ancienne une cause banale de répudiation. En effet, l’infécondité d’un couple n’était pas nécessairement imputée à la femme, l’absence d’enfant n’était pas identifiée à la stérilité et elle affectait aussi bien l’homme que la femme. Elle n’entraînait pas usuellement la répudiation de l’épouse, tant pour des raisons économiques et sociales que sentimentales, et les couples avaient souvent recours à d’autres solutions. La contestation de cette fausse évidence permet de rappeler que le mariage avait d’autres fonctions que la procréation.
Le dipylon de Xanthos et la commémoration des Quindecennalia de Valens (378 p.C.)
Authors: Baker Patrick , Chamberland Guy , Thériault Gaétan
Published: March 2024

À Xanthos, la reconstitution d’une inscription monumentale latine permet de dater la refondation d’un dipylon, qui coïncida avec la célébration des Quindecennalia de Valens (28 mars 378), et d’identifier son dédicant, le Sidyméen Fl. Eutolmius Tatianus (CSL), dont le nom a été martelé. Deux bases de statue inscrites en grec et exposées à l’origine devant les piliers du dipylon faisaient partie de l’ensemble : l’une de Valens, l’autre de Valentinien. En outre, le commentaire sur les célébrations du Dies Imperii, et précisément des Quindecennalia, offre l’occasion de rouvrir le dossier d’une inscription de Cius en Roumanie.
La représentation de Grecs d’Égypte à l’époque impériale : les Naucratites au miroir de Philostrate et d’Héliodore d’Émèse
Authors: Robiano Patrick
Published: March 2024

Cet article vise à montrer que l’importance accordée à Naucratis dans les Vies de sophistes ne peut pas s’expliquer, a priori, par le désir de Philostrate d’honorer la patrie de son maître Proclos car la cité grecque d’Égypte a connu aux trois premiers siècles de notre ère une floraison intellectuelle et une activité commerciale indiscutables : Proclos est à la fois sophiste et négociant. De plus, les échanges culturels et économiques révèlent entre Naucratis et Athènes un lien étroit dont Héliodore se fait l’écho. Cependant, les Naucratites, et notamment les sophistes, conservent leur identité.
KUR’AN SÛRELERİNİN BÜTÜNLÜĞÜ VE TARİHLENDİRİLMESİ SORUNU ÜZERİNE BİR DEĞERLENDİRME
Authors: Güvel Orhan
Published: March 2024

Kur’an’ın, belirli bir tarih aralığında vuku bulan birtakım hadiselerle ilişkili olarak şifâhî bir formda inzal edildiği bilinmektedir. Hz. Peygamber’in Kur’an’ın ilk muhataplarına canlı bir diyalog niteliğinde ilettiği vahiy bölümlerinin halifeler döneminde belirli bir yapısal ve biçimsel standart gözetilerek yazılı forma dönüşmesiyle Mushaf ortaya çıkmıştır. Şifâhî formdaki Kur’an bölümleri nüzul döneminde anlaşılabilmesi için gerekli yönleri haizken Mushaf hâline gelmesiyle dış bağlamından yoksun duruma gelmiş yahut bu yönde ciddi kayıplar yaşayarak metinleşmiştir. Bu yönüyle, tarihte tefsire ihtiyaç duyulmasını tetikleyen en önemli etkenlerden birinin Kur’an muhtevasının tarihle olan sıkı ilişkisinin metinleşme sürecinde uğradığı deformasyon olduğu ifade edilebilir. Bu yüzden bir tefsir faaliyetinin bu deformasyonu izale edebildiği ölçüde başarılı olduğu değerlendirilebilir.
Bir Kur’an bölümünü tefsir etmek onun ait olduğu tarihle ilişkisini ortaya çıkarmakla eş değerdir. Başka bir deyişle bir Kur’an bölümünü doğru anlamak ancak onu doğru tarihlendirmekle mümkündür. Tefsir geleneğinde Kur’an’ı tarihlendirme çalışmaları büyük ölçüde sûre bütünlüğü esas alınarak yapılmıştır. Kaynaklarda yer alan sûrelerin nüzul sıralamasını esas alan listeler bunun en önemli kanıtıdır. Bu kabul özellikle uzun sûrelerde yer alan farklı tarih aralıklarında farklı hadiselerle ilişkili nazil olan âyetlerin tarihlendirilmesini güçleştirmektedir. Kanaatimizce Mushaf’ın farklı bölümlerinde yer alan müstakil âyet grupları tespit edilip bunlar ait oldukları tarihî bağlamlara irca edilmedikçe Kur’an’ın bir parçası ya da bütünü hakkında kapsamlı değerlendirmeler yapmak imkân dâhilinde değildir.
Bu çalışmada tüm sûreleri yapısal ve tematik bütünlüğe sahip bölümler olarak kabul eden ve bunları tarihlendirmede kaynaklarda mevcut nüzul sıralaması listelerini esas alan tefsir araştırmalarının eksikliklerine işaret edilerek, müstakil âyet gruplarının tarihlendirilmesi için atılması gereken adımlara yönelik birtakım tespit, öneri ve değerlendirmelere yer verilecektir.
OSMANLI CEZA KANUNLARINDA RÜŞVET SUÇU VE FIKHÎ ANALİZİ
Authors: Kızılay Muhammed Emin
Published: March 2024

İslam’ın önem atfederek korunmasını istediği birtakım değerler vardır. Bu koruma şahsi bir görevden çok kamu otoritesine ait bir ödevdir. Zira bu değerleri hedef alan suçlara yönelik yaptırımları uygulama, bazı durumlarda yeni yaptırımlar vazetme yetkisi kamu otoritesine aittir. Dolayısıyla kamu otoritesinin adil ve güvenilir bir şekilde işlemesi gerekmektedir. Otoriteye karşı güveni ve adalet hissini zedeleyen en büyük suçlardan biri rüşvettir. Tanzimat Dönemi’nde rüşvetle mücadelede kanunlaştırılmaya gidilmiş, rüşvet suçuyla ilgili çeşitli düzenlemeler yapılmıştır. Çalışmada Tanzimat Dönemi kanunlarında rüşvet suçuyla ilgili düzenlemeler kronolojik ve mukayeseli şekilde incelenmiştir. Öncesinde ise Osmanlı’da resmî mezhep hüviyetindeki Hanefîlik açısından rüşvet suçu ele alınmıştır. Böylelikle Hanefî fıkhından son Osmanlı ceza kanununa kadar geçen süreçte rüşvet suçuna dair düzenlemelerde meydana gelen değişiklikler izlenmiştir. Sonuç itibarıyla zamanla kanun metinlerindeki fıkhî terimlerin ortadan kalktığı, Batı kanun sistematiğine uygun daha teknik, kısa ve açık ifadelere yer verildiği görülmüştür. Ayrıca rüşvet suçuyla alakalı kısa sürede birden çok ve sık aralıklarla düzenlemeler yapılması rüşvetin ne denli yaygınlaştığını ve bu suçla mücadelenin ne denli zor olduğunu göstermiştir.
How Can the Balance of Green Infrastructure Supply and Demand Build an Ecological Security Pattern
Authors: Zhao Haixia , Gu Binjie , Zhang Qianqian , Chen Yijiang
Published: March 2024

The escalating degradation of urban eco-environments has underscored the significance of ecological security in sustainable urban development. Green infrastructure bridges green spaces in cities and increases ecosystem connectivity, thereby optimizing urban ecological security patterns. This study uses Nanjing as a case study and adopts a research paradigm that involves identifying ecological sources, constructing resistance surfaces, and subsequently extracting corridors within the ecological security pattern. This method amalgamates the evaluation of green infrastructure supply and demand, leading to the identification of both ecological corridors and nodes. The findings reveal that while the supply of green infrastructure in Nanjing is low in the city center and high in the suburbs, demand is high in the central area and low in the periphery, indicating a spatial mismatch between supply and demand. Ecological corridors and nodes are categorized into the core, important, and general levels based on their centrality and areas of supply–demand optimization. The connectivity, supply capacity, and supply–demand relationship of green infrastructure in Nanjing have been enhanced to varying degrees through the ecological security pattern optimization. The results of this study can serve as a decision-making reference for optimizing green infrastructure network patterns and enhancing urban ecological security.
Model Construction and Dominant Mechanism Analysis of Li-Ion Batteries under Periodic Excitation
Authors: Wang Zhihao , Zhou Xingzhen , Sun Bingxiang , Zhang Weige , Su Xiaojia , Shi Jinkai , Huang Qinhe
Published: March 2024

This study establishes for the first time a P2D-coupled non-ideal double-layer capacitor model (P2D-CNIC), which can be used for mechanism analysis under high-frequency periodic signal excitation. The novelty of this work is the consideration of the generally neglected electric double-layer capacitance and its dispersion effects, especially the capacitance of the solid electrolyte interface (SEI) film. The dispersion effect of the model is verified by a periodic current excitation signal and the corresponding phase change in the voltage response. Under sinusoidal alternating current (AC) excitation, a comparative analysis was conducted between the traditional P2D model, the traditional P2D model coupled with the ideal double-layer capacitor (P2D-CIC), and the proposed P2D-CNIC mechanism model. Furthermore, three models were evaluated under periodic short-circuit pulse discharge conditions to verify the accuracy and reliability of P2D-CNIC. The simulation results are used to analyze the dominant order of faradaic and non-Faraday processes under sinusoidal AC excitation, thereby providing insights into the internal mechanism analysis of lithium batteries under high-frequency cycling conditions.
Pengaruh Kualitas Pelayanan Bus Kota DAMRI Terhadap Kepuasan Pelanggan (Studi pada Penumpang Bus Kota DAMRI Bandung)
Authors: Fadhilah Maulida Wahyu , Amalia Sholihati
Published: March 2024

Bandung is the 14th most congested cities in Asia according to the Asian Development Bank. Congestion that occurs is caused by the high use of private vehicles rather than the use of public transportation. One of the public transportations in Bandung is the DAMRI city bus. However, in the last three years there has been a decline in the number of DAMRI city bus passengers and various complaints have been found from the services provided. This study aims to determine the service quality and customer satisfaction of DAMRI Bandung city buses and the influence of DAMRI Bandung city bus service quality on customer satisfaction. This study uses a quantitative approach with a sample of 384 respondents. The results of this study indicate that service quality and customer satisfaction are in the good category. Then, service quality has a significant and positive effect on customer satisfaction with an effect of 65.8%.
Faktor yang Mempegaruhi Perilaku Peralihan Pelanggan: Peran Mediasi Kepuasan dan Kepercayaan Pelanggan
Authors: Muthmainah  , Cholil Muhammad
Published: March 2024

This study aims to examine and discuss the factors that influence customer switching behavior to other products and/or institutions with respondents consisting of customers of Islamic banks in the Surakarta area using the convenience sampling technique. The results are: (1) there is a positive effect between service quality on customer satisfaction and customer trust, between religiosity on customer trust, between customer experience on customer satisfaction and customer trust; (2) customer satisfaction has a negative effect on customer switching behavior; (3) a mediating role of customer satisfaction on the effect of service quality and customer switching behavior. Whatever the outcome, managers and/or employees must periodically expand their efforts to achieve customer satisfaction and customer trust through increased service quality excellence, sharia value conformity, and the excellent customer experience to anticipate possible customer switching behavior. The theoretical and practical implications, as well as the limitations of research, will be later discussed.
Importance Performance Analysis (IPA) Method To Measure Satisfaction of Procurement of Goods and Services PT Perkebunan Nusantara VIII (Persero) Partner
Authors: Wiharsono Habsari Anon , Abdul Malik Sayuti
Published: March 2024

Meeting the needs of core business, PT Perkebunan Nusantara VIII has been procuring goods and services since the company was founded with bidding system. In its implementation there are obstacles that are felt by partners. Along with the development, problem solving and adjustment to the COVID-19 pandemic conditions, Holding Perkebunan Nusantara created the Integrated Procurement System (IPS) as a forum for e-procurement activities.Based on it, there are several complaints submitted by partners that affect their satisfaction. With the aim of measuring partner satisfaction and determining satisfaction indicators that need to be improve, the Importance Performance Analysis method is used to map which cooperation indicators are partners' priorities and which indicators still have low performance. The results of the study found that partners were satisfied with the cooperation that occurred, but there are some indicators that still have low performance compared to partners' expectations, namely communication with partners and problem solving.
Pengaruh Kualitas Layanan Terhadap Minat Beli Ulang Konsumen Nanostore (Studi Pada Konsumen Nanostore di Kota Bandung)
Authors: Maulinda Mia , Harmon  , Sayuti Abdul Malik
Published: March 2024

The retail industry in Indonesia is experiencing rapid progress as indicated by the expansion of modern retail in various regions. Nanostore is one form of traditional retail that is affected by the growth of modern retail. Nanostores number of rows according to the population in an area. The city of Bandung is experiencing an increase in population every year, indicating the large number of nanostores that compete with modern retail. The existence of modern retail has resulted in consumer expectations of high service quality. The purpose of the study was to determine the effect of service quality on consumer repurchase intention nanostores in Bandung. Data obtained as many as 414 respondents with purposive sampling technique. The research method uses descriptive quantitative and analytical techniques using descriptive analysis and simple regression analysis. The results of the study influence of service quality on consumers showed that the nanostore repurchase intention was 28%.
Pengaruh Kredibilitas Influencer Terhadap Minat Beli Konsumen Pada Produk Makanan
Authors: Lumbantoruan Astrina , Marwansyah Marwansyah
Published: March 2024

Purchasing activities that have switched from offline transactions to online have advantages and disadvantages. From the seller's and buyer's point of view, online transactions provide a number of benefits, including saving time, effort and costs. On the other hand, the main drawback of buying online is the difficulty of consumers to see the physical goods. To overcome this weakness, consumers seek reviews from other consumers, including influencers. In this context, influencer credibility plays an important role. This study aims to examine the effect of influencer credibility on consumer buying intention. This study uses a quantitative approach with an explanatory survey to 181 respondents. Data were analyzed using descriptive statistics and linear regression analysis. This study proves that influencer credibility has an effect on consumer buying intention. Credibility comes from from expertise and experience as well as the ability of influencers to provide product reviews.
Analisis Kualitas Web Sebagai Strategi Pemasaran Dalam Membangun Keputusan Pasien Untuk Menggunakan Layanan Rumah Sakit Melinda 2 Bandung
Authors: Darmawijaya  , Muhardi  , Chaidir Rizal
Published: March 2024

Pandemi Covid-19 mendorong inovasi sektor kesehatan melalui digitalisasi, seperti integrasi aplikasi Peduli Lindungi ke platform Satu Sehat oleh Menteri Kesehatan Budi Gunadi Sadikin. Studi di Rumah Sakit Melinda 2 Bandung menyoroti potensi optimasi pemasaran online untuk memperluas pasar dan meningkatkan kepuasan pasien. Penelitian dengan metode survei deskriptif analitik menekankan strategi pemasaran rumah sakit berbasis teknologi media online dan dampaknya pada keputusan pasien. Pendekatan waktu Cross Sectional menunjukkan bahwa "Kualitas Informasi" tidak berpengaruh signifikan terhadap keputusan penggunaan layanan, sementara "Kualitas Interaksi" dan "Usability/Penggunaan" memiliki dampak positif dan signifikan. Kualitas interaksi yang baik dan kemudahan penggunaan layanan berkontribusi pada keputusan penggunaan layanan. Kesimpulannya, "Kualitas Interaksi" dan "Usability/Penggunaan" memiliki peran krusial, sementara "Kualitas Informasi" tidak signifikan dalam konteks ini.
PENAFSIRAN KONSTITUSI TERHADAP PUTUSAN NOMOR 116/PUU-XXI/2023 TENTANG AMBANG BATAS PARLEMEN
Authors: SUPRYADI ADY , FIORINIMANTIKA AESTHETICA , AMINWARA RENA , FAHRURROZI FAHRURROZI , IMAWANTO IMAWANTO
Published: March 2024

The aim of this research is to find out and analyze the constitutional interpretation of Decision Number 116/PUU-XXI/2023 concerning parliamentary thresholds. The method used in this research is normative legal research with a statutory approach and a conceptual approach. The results of this research show that the Constitutional Court through Decision Number 116/PUU-XXI/2023 partially granted the application for material review submitted by the Association for Elections and Democracy (Perludem) regarding the provisions of Article 414 paragraph (1) of Law Number 7 of 2017 regarding General Elections, namely that political parties must meet the threshold for obtaining a vote of at least 4% of the number of valid votes nationally to be included in determining the acquisition of seats for members of the DPR, however, the constitutional interpretation of the decision does not cancel the parliamentary threshold of 4%, but rather the interpretation of the decision providing legitimacy that the Constitutional Court decides on conditional constitutionality. The conditional constitutional decision contains a constitutional interpretation that the 4% parliamentary threshold remains valid for both the 2024 DPR elections and the 2029 DPR elections, as long as the determination of the threshold is not based on methods, arguments and requirements as determined in the Constitutional Court decision.
Programa “Modelo Experto Financiero” y su aplicación en las aulas universitarias
Authors: Jurado-Pilozo César Roberto
Published: March 2024

El presente estudio tuvo como objetivo analizar un programa “Modelo Experto Financiero” como herramienta para el aprendizaje en las aulas universitarias. La metodología se basó en un enfoque cuantitativo con diseño descriptivo. Como técnica se empleó la encuesta y como instrumento se empleó el cuestionario con preguntas semiabiertas. La muestra estuvo constituida por 30 estudiantes y 6 docentes de diversas universidades del país. Los resultados develaron que los estudiantes lograron obtener ganancias en sus inversiones durante una simulación, aunque hubo una variabilidad significativa en los resultados individuales. Por consiguiente, se concluyó lo importante que es la educación financiera en la toma de decisiones, tanto en la gestión del riesgo de inversión, como en la planificación financiera personal.
Could Conservatism Reduces Earning Management Practice in IPO During the Current Covid-19 Pandemic?
Authors: Adhi Dimas Hermawan Novi , Agusta Stiven
Published: March 2024

The research examines the market reaction to the information prepared by two different accounting standards during the covid-19 pandemic, and the role of Conservatism in reducing the earning management practice in the initial public offerings (IPO). The response considers the rationality level, the avoidance risk, and accounting standards' role in preparing the information. An event study of  IPO is conducted on the various primary market in the U.S., Europe, and Asia. Our conclusions are twofold. First, the market reacts quickly to the stated information, where the accounting standards influence the reaction level. Second, during the covid-19 pandemic, earnings management plays a role in increasing the market reaction intensity. At the same time, we have not found conservatism's role in reducing the earning management activity.
Non-Performing Micro, Small and Medium Enterprises Financing: Studies on Islamic Banking in Indonesia
Authors: Novianto Abdullah Syakur Novianto , Rizal Mohammad , Wahyuniar Asri Nafadzila
Published: March 2024

Micro, Small and Medium Enterprises (MSMEs) have a very large role in the Indonesian economy, but they have the problem of not having access to capital from either banks or non-bank financial institutions. As a form of commitment to support government programs, conventional and Sharia banking extends credit to MSMEs. The amount of financing channelled by Sharia banking to the MSME sector has continued to increase, but the increase in MSME financing has had an impact on non-performing financing for MSME financing, which is above 5%. This study aims to determine the effect of financing margin, the financing-to-deposit ratio (FDR) and the inflation rate on non-performing financing (NPF) for MSME financing in Islamic banking in Indonesia. Multiple regression analysis is used in this study, and took a sample of 36 data was obtained from the financial services authority's Sharia banking statistical reports. This study found that the financing margin and the financing-to-deposit ratio (FDR) positively affect non-performing MSME financing. In contrast, the inflation rate does not affect non-performing MSME financing.
Establishing a Zakat Culture based on Good Zakat Governance and Good Zakat Empowerment in Indonesia
Authors: Chotib Moch , Muhammad Fauzinudin Faiz  , Ikhsan Abdullah
Published: March 2024

Zakat, as one of the five pillars of Islam, holds significant potential to address socio-economic challenges in Muslim-majority countries. In Indonesia, efforts to promote a zakat culture have gained momentum, emphasizing the importance of good zakat governance and effective zakat empowerment. This scientific paper explores the key elements required to build a zakat culture in Indonesia and highlights the role of good zakat governance and zakat empowerment in achieving this objective. The paper also presents practical recommendations for policymakers, Islamic organizations, and stakeholders involved in the zakat ecosystem to foster a sustainable and impactful zakat culture in Indonesia.

Keyword : Zakat culture, Good zakat governance, Zakat empowerment
Determinant Factors Influencing Islamic Entrepreneurial Intentions : Perspectives of State Islamic Religious Universities Students in Jember Regency
Authors: Fiqih Hidayah Tunggal Wiranti  , Novita Nurul Islami  , Anita Tri Widiyawati  , Widyo Pramono
Published: March 2024

Entrepreneurship education efforts are being carried out by educational institutions, including Islamic Universities. State and private Islamic tertiary institutions are responsible for preparing their students to become excellent entrepreneurs. Therefore this study aims to explore how the influence of entrepreneurial knowledge and entrepreneurial motivation as a determinant factor on Islamic Entrepreneurial Intention both simultaneously and partially. This research was conducted on students of UIN Kiai Haji Achmad Siddiq Jember. The population in this study was 1,700 students, and a sample of 195 students was taken with the criteria of having taken the Entrepreneurship course. The method used in this research is descriptive quantitative. Data collection was done using a questionnaire, while data analysis used SPSS 25.0. From the study carried out, it was found that partially entrepreneurial knowledge and entrepreneurial motivation had a significant effect on Islamic Entrepreneurial Intention with the results of sig 0.000 t-statistics 3.877 and sig 0.000 t-statistics 10.144. Meanwhile, simultaneously entrepreneurial knowledge and motivation significantly affect Islamic Entrepreneurial Intention with sig 0.000 f-statistics 171.646. Based on the results, it was found that entrepreneurial knowledge has a lower influence, so recommended that there be innovations in entrepreneurship learning mainly related to Islamic Entrepreneurs in Islamic Higher Education.
Pemberdayaan Usaha Mikro dan Kecil pada Infrastruktur Publik Melalui Pola Kerjasama Mitra Sewa di Terminal Leuwipanjang
Authors: Saragih Yerisca Novri Nathania , Mulyana Asep , Zusnita Wa Ode
Published: March 2024

Terminal merupakan fasilitas infrastruktur yang berfungsi sebagai pusat transportasi untuk penumpang dan/atau barang skala lokal maupun regional. Dalam Amanah PP 7 Tahun 2021, pemerintah menetapkan alokasi minimal 30% dari infrastruktur publik untuk UMKM. Batasan maksimal biaya sewa untuk UMKM sebesar 30% dari biaya sewa komersial. Penelitian ini menggunakan pendekatan kualitatif dalam pengumpulan data. Data primer dan sekunder diperoleh melalui metode observasi, wawancara terstruktur, dan dokumentasi. Terdapat 9 kios yang sudah aktif melakukan usaha. Sebanyak 6 kios atau sebesar 66,7 persen merupakan usaha mikro dan kecil sedangkan 3 kios atau sebesar 33,3 persen merupakan usaha besar. Jumlah luas wilayah yang diperuntukkan bagi usaha mikro dan usaha kecil adalah seluas 595,2 m2 atau sebesar 46,7 persen dari luar area yang dapat disewakan. 4 dari 5 usaha membayar sewa tidak lebih besar dari 30%. Akhirnya, dari penelitian ini dapat diberikan beberapa rekomendasi kepada para pemangku kepentingan, terutama Kementerian terkait, agar dapat bekerja sama dalam rangka meningkatkan kapabilitas UMKM dalam menghadapi persaingan pasar, serta melibatkan pihak swasta dalam upaya meningkatkan penggunaan pembayaran non-tunai
Analisis Yuridis Sengketa Pajak Fiskus dengan Wajib Pajak di Pengadilan Pajak Jakarta Pusat (Studi Kasus Perkara Sengketa Pajak Nomor 15-083193-2008 Nomor Keputusan Banding KEP-763/WPJ 28/2014)
Authors: Mesli Mesli , Kantikha I Made , Markoni Markoni , Widiarto Joko
Published: March 2024

Dalam menjalankan fungsinya pemerintah membutuhkan dana. Salah satu sumber dana berupa pungutan pajak dari rakyatnya. Pemahaman tentang peraturan perundang-undangan perpajakan berakibat kesadaaran masyarakat membayar pajak bisa semakin meningkat. Kesadaran masyarakat untuk membayar pajak berdampak pada peningkatan penerimaan pajak bagi negara. Perbedaan pemahaman terhadap perundang-undangan berbeda antara wajib pajak dan fiskus, berpotensi menimbulkan sengketa pajak. Penelitian normatif yang digunakan penulis dalam membahas kasus di tesis ini. Sengketa pajak terjadi karena adanya Surat Ketetapan Pajak Kurang Bayar (SKPKB) dari Direktorat Jenderal Pajak atas beda pendapat antara wajib pajak dan fiskus tentang retur barang yang dianggap fiskus belum dicatat di stok akhir pembukuan sedang menurut wajib pajak telah dicatat di pembukukan dan telah dijual kembali. Pembuktian kasus dengan sudah diserahkan semua dokumen yang dibutuhkan sebagai data pendukung kasus sengketa pajak ini. Pemeriksa belum merasa puas atas data-data yang telah diserahkan, dan wajib pajak mengajukan banding atas perbedaan pendapat antara wajib pajak dan fiscus.
The development of social-conversational skills in children with autism spectrum disorder: similarities and differences with typically developing children and late talkers. Pilot study.
Authors: Marenda Camilla , Filippo Annalaura , Puricelli Laura
Published: March 2024

Many studies have emphasized the importance of the development of pragmatic skills in young children. Pragmatic deficits, reflected in poor conversational skills, are considered the hallmark of language impairment in Autism Spectrum Disorder (ASD). Our study has compared the assertive and responsive skills of a group of 600 typically developing children, 83 late talkers (LT) and 29 children with ASD (of which 24 boys and 5 girls) aged between 27 and 60 months using the questionnaires the "Child's First Vocabulary- Gestures, Words and Phrases"- PVB and "The Child's Socio-Conversational Skills"- ASCB. The analysis of the results showed that the socio-conversational abilities of children with autism improve with increasing age, that the gap in these abilities between children with typical development and those with ASD is very wide and the differences between the two samples are statistically significant. Moreover, the percentage of LTs with immature assertive and responsive skills is lower than the percentage of autistic children; in fact, despite difficulties in lexical and morphosyntactic development, the absence of deficits in social interaction allows LTs to perform better.
Carcinoma verrucoso oral
Authors: Arango-Bedoya Laura Margarita , García-Correa Nataly , Montealegre-Alvarado Rafael
Published: March 2024

El carcinoma verrucoso oral es una entidad infrecuente, con similitudes clínicas e histopatológicas con otras patologías, lo que dificulta el enfoque clínico y terapéutico inicial. Una vez realizado el diagnóstico, el Gold estándar de manejo es la cirugía, y debe individualizarse cuál abordaje quirúrgico es el más adecuado para el paciente. Tienen un buen pronóstico de supervivencia, sin embargo, acarrean una alta morbilidad dada la afectación funcional y estética que pueden tener los compromisos avanzados.

Presentamos una paciente con carcinoma verrucoso oral con compromiso extenso, cuyo diagnóstico fue tardío debido a su similitud con el liquen plano oral
Factors Influencing Physiotherapy Attendance among Stroke Patients during the COVID-19 Era
Authors: Ndhlovu Mujilowe Patricia , Nkandu Esther Munalula , Chiluba Brian Chanda
Published: March 2024

Background: Stroke can greatly impact both physical capabilities and overall quality of life (An and Shaughnessy, 2011, Bártlová et al., 2022). While the 2019 novel Coronavirus (COVID-19) significantly impacted various sectors including access to healthcare services, access to routine stroke rehabilitation were not well documented in referral hospitals of Lusaka. Objectives: To assess factors affecting routine rehabilitation of stroke survivors during COVID-19 in referral hospital settings of Lusaka. Method: This was a cross-sectional study involving 26 stroke survivors who were present before and during the COVID-19 pandemic lockdown. All respondents were from 5 referral hospitals in Lusaka. Data was collected using researcher-administered structured questionnaires and analyzed using SPSS v27.0. Bivariate analysis was carried out using chi-squared and Fishers exact test of association. Results: There was an overall higher stroke patient response rate from females (57.7%, n=15) than males (42.3%, n=11). The outcome variable was significantly associated with only two intrinsic factors namely fear (mean rank of 1.69) seconded by patients’ perception of physiotherapist’s attitude (mean rank of 2.50). An overall decline in physiotherapy attendance from 2-3 times a week (69.2%, n=18) to once in a week (54%, n=14) was observed. Conclusion: A notable shift inclination towards home-based rehabilitation raises important considerations for healthcare practitioners and policymakers. It prompts a critical examination of the potential consequences of this shift on the quality and effectiveness of rehabilitation. Clinical implications: The identified barriers, particularly fear, highlight the need for targeted interventions. The study serves as a reminder of the complexities inherent in balancing patient needs, safety considerations, and healthcare system capacities.
Bruton’s tyrosine kinase inhibitors in brain diseases
Authors: Hao Hongying , Liu Qiang , Jin Han
Published: March 2024

Bruton’s tyrosine kinase (BTK) is a non-receptor-bound intracellular signaling protein. It is well known for its importance in the growth and malignancy of B cells, but recent studies suggested that the BTK is also associated with many other innate immune cells. As reported, a comparatively high level of BTK expression can be observed in monocytes, neutrophils, macrophages, and even central nervous system-resident immune cells like microglia. This suggests that BTK activation occurs in various acute and chronic inflammatory conditions. Here, we discuss how BTK inhibitors might be used to treat certain conditions, concentrating on ischemic stroke, multiple sclerosis, neuromyelitis optica spectrum disorders, and Alzheimer’s disease. We specifically show the significance of targeting B cells in controlling the inflammatory component of the disease in multiple sclerosis treatment. In addition, we draw attention to the role of BTK in the NLRP3 inflammasome activation, which is essential for brain damage and neuroinflammation. In summary, we conclude that therapeutic targeting of BTK in brain diseases is a potential strategy that can complement the existing therapies.
Paleontological resources monitoring at Fossil Point, Lake Clark National Park and Preserve: 2019 field report
Authors: Lanik Amanda , Ruga Mikaela , Hults Chad , Schmid Claire
Published: March 2024

Fossil Point is an exceptionally rich and scientifically important fossil locality found in Lake Clark National Park and Preserve. The rocks at Fossil Point are known for their abundant and well-preserved Middle Jurassic invertebrate fossils, including bivalves, ammonites, and belemnites. The abundance and quality, as well as the relatively easy coastal access, makes the fossils at Fossil Point vulnerable to unauthorized collection. Anecdotal evidence suggests that collection without a permit is occurring at Fossil Point and has been for decades. Monitoring of the prevalence and scale of unauthorized collecting was initiated at Fossil Point in 2018 (Lanik et al. 2019). The findings of the 2018 fieldwork indicated that visitors to Fossil Point were exhibiting behaviors related to fossil collection. However, flaws in the study design made it impossible to differentiate if the loss of fossils over the summer season was related to natural erosional processes or anthropogenic activity.

This report summarizes monitoring of fossils and visitors at Fossil Point in the summer (May-August) of 2019. This study built upon the monitoring of the previous summer and the purpose was twofold: (1) assess visitation to Fossil Point, and (2) document the loss of paleontological resources via unauthorized collection.
Organização do ensino de estatística: o olhar dos professores do 5º e 6º ano
Authors: Amin Valderez Aparecida Aluiz , Panossian Maria Lucia
Published: March 2024

O presente artigo, resultado de uma pesquisa de mestrado, tem por objetivo compreender as manifestações dos professores sobre a organização do ensino da estatística no 5º e 6º ano do Ensino Fundamental em um curso de formação continuada, organizado a partir das ações geradas no projeto de extensão Oficina Pedagógica de Matemática (OPM). As ações na OPM são pautadas nos pressupostos da Atividade Orientadora de Ensino, fundamentada na Teoria Histórico-Cultural, como um modo de organização do ensino. A análise dos dados constituídos durante o curso e organizados por episódios e cenas revelou que os professores do 5º ano e 6º ano do ensino fundamental, preocupam-se com temas que despertem o interesse dos estudantes, no entanto, os professores do 5º ano encontram dificuldade em articular os conceitos estatísticos, limitando-se à interpretação de tabelas e gráficos, já os professores do 6º ano demonstraram dificuldade na busca por temas atrativos para os estudantes.
Spectral Radius of Graphs with Given Size and Odd Girth
Authors: Lou Zhenzhen , Lu Lu , Huang Xueyi
Published: March 2024

Let $\mathcal{G}(m,k)$ be the set of graphs with size $m$ and odd girth (the length of shortest odd cycle) $k$. In this paper, we determine the graph maximizing the spectral radius among $\mathcal{G}(m,k)$ when $m$ is odd. As byproducts, we show that, there is a number $\eta(m,k)>\sqrt{m-k+3}$ such that every non bipartite graph $G$ with size $m$ and spectral radius $\rho\ge \eta(m,k)$ must contain an odd cycle of length less than $k$ unless $m$ is odd and $G\cong SK_{k,m}$, which is the graph obtained by subdividing an edge $k-2$ times of the complete bipartite graph $K_{2,\frac{m-k+2}{2}}$. This result implies the main results of Zhai and Shu [Discrete Math. 345 (2022)] and settles a conjecture of Li and Peng  [The Electronic J. Combin. 29 (4) (2022)] as well.
Reflect-Push Methods Part I: Two Dimensional Techniques
Authors: Kuzmanovski Nikola , Radcliffe Jamie
Published: March 2024

We determine all maximum weight downsets in the product of two chains, where the weight function is a strictly increasing function of the rank. Many discrete isoperimetric problems can be reduced to the maximum weight downset problem. Our results generalize Lindsay's edge-isoperimetric theorem in two dimensions in several directions. They also imply and strengthen (in several directions) a result of Ahlswede and Katona concerning graphs with maximal number of adjacent pairs of edges. We find all optimal shifted graphs in the Ahlswede-Katona problem. Furthermore, the results of Ahlswede-Katona are extended to posets with a rank increasing and rank constant weight function.  Our results also strengthen a special case of a recent result by Keough and Radcliffe concerning graphs with the fewest matchings. All of these results are achieved by applications of a key lemma that we call the reflect-push method. This method is geometric and combinatorial. Most of the literature on edge-isoperimetric inequalities focuses on finding a solution, and there are no general methods for finding all possible solutions. Our results give a general approach for finding all compressed solutions for the above edge-isoperimetric problems.

By using the Ahlswede-Cai local-global principle, one can conclude that lexicographic solutions are optimal for many cases of higher dimensional isoperimetric problems. With this and our two dimensional results we can prove Lindsay's edge-isoperimetric inequality in any dimension. Furthermore, our results show that lexicographic solutions are the unique solutions for which compression techniques can be applied in this general setting.
An Ore-Type Condition for Hamiltonicity in Tough Graphs and the Extremal Examples
Authors: Sanka Masahiro , Shan Songling
Published: March 2024

Let $G$ be a $t$-tough graph on $n\ge 3$ vertices for some $t>0$. It was shown by Bauer et al. in 1995 that if the minimum degree of $G$ is greater than $\frac{n}{t+1}-1$, then $G$ is hamiltonian. In terms of Ore-type hamiltonicity conditions, the problem was only studied when $t$ is between 1 and 2, and recently the second author proved a general result. The result states that if the degree sum of any two nonadjacent vertices of $G$ is greater than $\frac{2n}{t+1}+t-2$, then $G$ is hamiltonian. It was conjectured in the same paper that the "$+t$" in the bound $\frac{2n}{t+1}+t-2$ can be removed. Here we confirm the conjecture. The result generalizes the result by Bauer, Broersma, van den Heuvel, and Veldman. Furthermore, we characterize all $t$-tough graphs $G$ on $n\ge 3$ vertices for which $\sigma_2(G) = \frac{2n}{t+1}-2$ but $G$ is non-hamiltonian.
1. The Impact of Covid-19 and Pandemic Policies on the Freedom to Teach
Authors: Macfarlane Bruce
Published: March 2024

Abstract The threat to the freedom to teach at university is conventionally understood in sensationalist terms as the censure of radical university teachers by powerful external bodies. An under-explored alternative interpretation relates to the extent to which university
teachers are free to develop and determine their own methods to teach the university curriculum on a day-to-day basis. Yet, this pedagogic self-governance, so long taken-for-granted despite the evolution of quality assurance systems, massification and the professionalization of the curriculum,
has recently been subject to more interventionist teaching and learning policies inspired and justified by the Covid-19 pandemic. Under this pretext many universities have introduced policies that increasingly direct how teaching should take place undermining pedagogic self-governance
in the process. Significant interventions include the ‘streamlining’ of the curriculum, the replacement of lectures with online learning tasks and the burgeoning influence EdTech companies.
4. The ‘Academic Difference’: Reimagining Academic Freedom in European Liberal Democracies
Authors: Pinto Valeria , Zellini Susanna
Published: March 2024

Abstract Our paper aims to address the relationship between democracy and academic freedom (AF) starting from the transformations of higher education within liberal democracies, that is, within the socio-economic dynamics of late capitalism, which determine the change in
the way AF has been conceived over the last thirty years. In Europe this concept was traditionally inspired by the Kantian-Humboldtian principle of the necessary distance of the university from society (‘freedom and isolation’). Yet in the new global scenario this model has increasingly
been supplanted by the contrary neoliberal imperative of the ‘tuning’ between university and society. Under the justification of an alleged democratic ‘opening’ of the academy over and against an elitist ‘closure’, this principle has concealed the subjugation
of the academy to the competitive market. Whereas the ‘Magna Charta Universitatum’ of 1988 still sought to maintain the modern European idea of the university while opening it up to a new horizon, the path taken by the EU has instead substantially liquidated that idea. Our proposal
is to re-imagine the concept of AF in terms of ‘academic difference’, starting from a genealogical re-reading of the classical idea of ‘freedom and isolation’: a transformative, not restorative, re-reading that turns the dereferentialised condition of the contemporary
university from a loss into an opportunity.
A Generalized Hybrid Method for Handling Fractional Caputo Partial Differential Equations via Homotopy Perturbed Analysis
Authors: Saadeh Rania , Qazza Ahmad , Sedeeg Abdelilah Kamal
Published: March 2024

This article describes a novel hybrid technique known as the Sawi transform homotopy perturbation method for solving Caputo fractional partial differential equations. Combining the Sawi transform and the homotopy perturbation method, this innovative technique approximates series solutions for fractional partial differential equations. The Sawi transform is a recently developed integral transform that may successfully manage recurrence relations and integro-differential equations. Using a homotopy parameter, the homotopy perturbation method is a potent semi-analytical tool for constructing approximate solutions to nonlinear problems. The suggested method offers various advantages over existing methods, including high precision, rapid convergence, minimal computing expense, and broad applicability. The new method is used to solve the convection–reaction–diffusion problem using fractional Caputo derivatives.
Aggregation of Fuzzy Metric Spaces: A Fixed Point Theorem
Authors: Güner Elif , Aygün Halis
Published: March 2024

In the last years, fuzzy (quasi-) metric spaces have been used as an important mathematical tool to measure the similarities between the two points with respect to a real parameter. For the reason of the importance of these structures, different kinds of methods have been investigated for use in the applied sciences. So generating new fuzzy (quasi-) metrics from the old ones with aggregation functions has been a research topic. In this paper, we provide a general fixed point theorem using residuum operators for contractions obtained through aggregation functions. We show that there are some necessary conditions and also we provide some examples to show that these conditions cannot be omitted.
Penalized Likelihood Parameter Estimation in the Quasi Lindley and Nadarajah-Haghighi Distributions
Authors: Hamada Marwa Mohamed , Mahmoud Mahmoud Raid , Mandouh Rasha Mohamed
Published: March 2024

The issues of performing inference on the parameters of quasi-Lindley (QL) distribution and Nadarajah-Haghighi exponential distribution (N-H) is addressed. It is shown graphically that the likelihood function of the quasi-Lindley distribution and Nadarajah-Haghighi exponential distribution is configured with a flat monotone shape. Which makes it very difficult to pick the values of the parameters that maximize the likelihood function. A penalization scheme is used to improve maximum likelihood point estimation. A penalization scheme based on the Jeffreys prior.
Insurance Based on Waqf and Blockchain Technology: A Strong Social Impact & Efficiency
Authors: Meskini Fatima Zahra , Aboulaich Rajae
Published: March 2024

We surveyed to measure the satisfaction of policyholders in Morocco, and the results clearly show that the majority of customers do not appreciate the current services. They suffer from the ambiguity of contracts, and delays in reimbursement and do not feel the real impact of insurance in society. To solve this problem, we propose an innovative insurance based on blockchain and waqf. We suggest in this paper, to use smart contracts to create an efficient and automatic process in the collection of premiums and reimbursement of policyholders. The goal of this paper is to build insurance that reflects the true meaning of solidarity through Waqf while integrating transparency and speed through Fintech. This insurance model is supposed to be resilient in times of crisis, have a strong social impact, and be attractive to customers. Many advantages of the proposed model are discussed in the paper. In addition, the suggested insurance model will be represented through simulations on the NetLogo platform. We carry out the analysis in normal times and evaluate the behavior of policyholders in choosing a specific type of insurance, depending on some decision-making tools. We also analyze the impact of insurance during a time of crisis, as a particular example, the crisis experienced during the coronavirus pandemic. The simulations aim to evaluate the model in different situations and prove its efficiency.
PENYULUHAN PEMANFAATAN DIGITAL MARKETING SEBAGAI ALTERNATIF PEMASARAN 4.0 BAGI PELAKU UKM ULOS DI KOTA PEMATANGSIANTAR
Authors: Lie Darwin , Siregar Robert Tua , Efendi Efendi , Inrawan Ady , Halim Fitria
Published: March 2024

Urgensi dilakukanya kegiatan pengabdian kepada masyarakat ini dengan tema penyuluhan pemanfaatan digital marketing sebagai alternatif pemasaran 4.0 bagi pelaku UKM Ulos di Kota Pematangsiantar ini adalah untuk memberikan pengetahuan mengenai digital marketing serta pelatihan penerapan digital marketing menggunakan platform E-Commerce. Metode yang di gunakan dalam pelaksanaan kegiatan ini yaitu melalui ceramah dan praktik langsung penerapan digital marketing. Tahapan pelaksanaan acara ini meliputi pembukaan dan pengenalan digital marketing, pemaparan tentang digital marketing, pemaparan tentang beberapa masalah yang sering dihadapi pelaku UKM Ulos, kemudian dilanjutkan praktik yang berkaitan dengan digital marketing. Setelah kegiatan pengabdian selesai, maka dilakukan wawancara lanjutan mengenai dampak pelaksanaan kegiatan pengabdian. Sesuai dengan hasil wawancara diketahui pemahaman pelaku UKM Ulos terkait pemanfaatan digital meningkat 90%.