bluuebunny/crossref_metadata_2025 huggingface dataset:
Problems Raised by DAC 6 concerning Taxpayer’s Rights and Fundamental Freedoms. Particular Reference to DAC 6 Implementation in the Spanish Legal Order
Authors: Barreiro Carril María Cruz
Published: December 2024

This work aims to identify some of the problems that the Directive 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (DAC 6) and its implementation into the Spanish legal order, raise as regards taxpayers’ rights and fundamental freedoms. By describing the basic content of this reporting obligation, the author emphasizes the vagueness in which that content is defined both in the Directive and in the domestic legislation implementing the Directive, which raises issues as regards the principles of legality, characterization, and legal certainty. Furthermore, the author stressed that the mandatory disclosure regime laid down in the Directive, and in the domestic legislation, shows problems of incompatibility with the EU legal order. The work ends with some general comments on the problem that the Directive raises for taxpayers’ rights from a broader perspective: the one related to the Directive’s legal bases. This perspective helps to understand why, in the author’s opinion, DAC 6 raises also issues concerning fundamental freedoms.
Some Considerations about the Practical Importance of CJEU Judgements
Authors: Bufan Radu , Șvidchi Natalia
Published: December 2024

In this paper the authors analyse two CJEU judgments delivered as a result of preliminary questions in the VAT field sent by Romanian courts, with the purpose to outline the benefits of the preliminary ruling procedure, but also its drawbacks. It is the authors’ opinion that some of the general principles governing indirect taxes, as developed by the CJEU, could be used successfully in the field of direct, unharmonized taxes, especially when there are strong reasons in this regard. The judgment in case Zabrus Siret is a good example in this sense. On the other hand, the authors question the CJEU’s assessment of the facts of the case, considering the impact of such an assessment on the national referring court, by providing as example the judgement in case AJFP Caraş-Severin and DGRFP Timişoara.
The Principle of Personality of Tax Penalties: A General Principle with a Narrow Scope?
Authors: Gutmann Daniel
Published: December 2024

The principle of personality of tax penalties is well established in the case law of the European Court of Human Rights. It is also very important in the case law of the French administrative Supreme Court. However, this principle may conflict with traditional institutions of tax law such as, for example, joint taxation of couples or group tax consolidation. This article studies the technical consequences of the principle of personality of tax penalties in a variety of tax matters and describes how the French case law has tried to find a balance between opposite constraints.
Interpretation of Double Tax Convention – a Still Controversial Topic
Authors: Mössner Jörg Manfred
Published: December 2024

The article deals with controversies regarding the interpretation of tax treaties based on Art. 3 Para. 2 of the OECD Model in relation to Vienna Convention on the Law of Treaties.
A Case Study to the Tax Arrangements Concerning China’s Biggest Investment Project in Poland
Authors: Yusen Tan
Published: December 2024

This paper mainly studies the tax planning arrangements concerning China’s biggest investment project in Poland, a China group’s acquisition of a Poland’s state-owned factory (HSW), and the establishment of a new Polish company to run the newly acquired business obtained from this M&A deal. This paper sheds some light to Chinese investors that intend to invest in the European Union under the newly signed China European Union Agreement on Investment from the perspective of tax planning. The detailed analysis contained in this paper also facilitate tax practitioners and tax authorities in Poland, or even in other EU member states, to deepen their understanding of Chinese investors’ tax motives and concerns relevant to their investment and operation in the EU market. This paper’s academic contribution is summarized as follows: it notices the details omitted by conventional tax planning theories and previous literatures and tries to do an in-depth study to a real Chinese investor’s real behaviors under a real case in order to explain the underlying motives and concerns that determines the Chinese investor’s tax relevant behaviors conducting in such manners.
Histological Alterations in Two Estuarine Fishes, (Mugil cephalus and Sillago sihama) from Ennore Creek, South East Coast, India
Authors: Lakshmi V.V. , Jayakumar N. , Uma A. , Subburaj A. , Ruby P. , Chandravanshi Sanjay
Published: December 2024

Background: Two fish species namely the flathead grey mullet, Mugil cephalus and Silver sillago, Sillago sihama were selected for the histological studies to assess the impact of pollution on the vital organs of fishes. Methods: The gill, liver and kidney tissues of Mugil cephalus and Sillago sihama of Ennore Creek and unpolluted reference site, Arambakkam were collected.Histological sections of tissues collected from the UPRS, Arambakkam showed normal histoarchitecture. However, there were several histological alterations in the above-mentioned organs of these two species collected from Ennore Creek due to high pollution in Ennore Creek. Result: The present study showed that the fishes are exposed to pollution-induced stress at Ennore Creek, making the fishes anaemic, weak and vulnerable to diseases. The Ennore Creek is a coastal wetland affected by a major oil spill and other anthropogenic pollution sources. Histological analysis revealed the occurrence of prominent gill and liver lesions, especially in the tissues of M. Cephalus. This study provides scientific evidence for the biological impacts on the resident fishes in the Ennore creek and calls for further research on the impacts of coastal water pollution and potential management strategies.
Evaluating the Efficacy of Sea Cucumber (Stichopus horrens) as a Biocontrol Agent against Blattella germanica and Periplaneta americana
Authors: Sharawi Somia Eissa
Published: December 2024

Background: Cockroaches, particularly Blattella germanica and Periplaneta americana, are major urban pests that pose significant public health risks and economic burdens. Traditional chemical control methods are increasingly challenged by the development of resistance and environmental concerns. Methods: This study investigates the potential of Stichopus horrens, a sea cucumber species, as a biocontrol agent against these cockroaches. The bioactive compounds of S. horrens were extracted and tested for toxicity and repellency. Result: Toxicity assays demonstrated a concentration-dependent increase in mortality, with 93.3% and 90% mortality observed for B. germanica and P. americana, respectively, at 1% concentration after 72 hours. However, repellency was moderate, with a maximum of 56.6% for B. germanica and 53.3% for P. americana at the same concentration. The findings suggest that S. horrens possesses strong insecticidal properties, making it a promising candidate for integrated pest management (IPM). Its moderate repellency indicates that its primary utility may lie in its insecticidal effects rather than as a repellent. Future research should focus on isolating the specific bioactive compounds and exploring their potential synergistic effects with other control methods to enhance efficacy and sustainability in pest management strategies.
Pandemia-sindemia de la Covid-19 en América al 30/08/2023
Authors: Mora Alvarado Darner
Published: December 2024

El presente estudio describe la evolución de la pandemia-sindemia de la Covid-19 en América al 30/08/2023, el cual cubre desde la declaración de la pandemia por parte de la OMS el 11/03/2020, la declaración del fin de la emergencia sanitaria al 06/05/2023 y un periodo de unos cuatro meses más de endemia, hasta la fecha del 30/08/2023. Los resultados de los indicadores de casos confirmados, casos por 100.000 hab., muertes, muertes/millón de hab., y la letalidad en los 35 países, indican que la nación más impactada es Perú con 6.565,65 muertes/millón de hab., seguidos por EUA con 3.391,83, Brasil 3.287,79, Chile con 3.160,80 y Trinidad y Tobago con 2.877,40/millón de hab. Los países con mayores tasas de mortalidad son: Perú con 4,9%, México 4,38%, Ecuador 3,37%, Trinidad y Tobago 2,79% y Paraguay 2,71%. En el caso de Costa Rica las muertes/millón de hab., era de 1.820,08 con una tasa de letalidad de 0,76%. Por otro lado, un dato sobresaliente es que la nación con más casos confirmados y muertes es EUA, con 103.436.829 y 1.127.152 respectivamente. Sin embargo, el país más impactado en muertes/millón de hab., fue Perú como se indicó anteriormente. No obstante, se recomienda establecer un sistema cuantitativo utilizando los valores de los indicadores del número de casos/100.000 hab., muertes/100.000 hab. y las tasas de letalidad, para identificar los países más impactados por continentes y a nivel mundial.
Defecación a cielo abierto en el mundo
Authors: Mora-Alvarado Darner
Published: December 2024

El presente estudio describe la evolución de las coberturas del saneamiento gestionado en forma segura (SGFS), definido como “el uso de instalaciones mejoradas que no se comparten con otros hogares y donde los excrementos se eliminan de manera segura in situ o se eliminan con tratamiento fuera del sitio” por regiones de los Objetivos de Desarrollo Sostenibles (ODS), por grupos de países de conformidad con los ingresos económicos y por grupos de desarrollo o fragilidad. Además, por el contrario, debido a que la meta de los ODS es eliminar la práctica de la defecación al aire libre (DAL), se describe la evolución en la disminución, entre los años 2015 y 2022, en las mismas agrupaciones indicadas. Los resultados obtenidos del Programa Conjunto de Monitoreo (PCM) de la OMS/UNICEF, indican que a nivel global la cobertura de SGFS pasó de 49 a 57%, en el mencionado periodo. Por su parte, la DAL bajó de 10% a 5% a nivel mundial, equivalente a unos 433 millones de hab, esto sin tomar en cuenta los 281 millones de migrantes quienes en su travesía usan DAL, más por necesidad fisiológica que por costumbre cultural. Ante esto, es evidente la concordancia entre el nivel de ingresos y el uso de SGFS y la DAL.
Países y continentes más impactados sanitariamente por la Covid-19 al 30/08/2023
Authors: Mora-Alvarado Darner
Published: December 2024

El presente estudio aborda y selecciona 198 países a nivel global, mediante la aplicación del índice del Impacto Sanitario de la Covid-19 (IIS-Covid-19), mediante el uso y la elaboración de un modelo, utilizando el indicador de morbilidad de casos confirmados por Covid-19/100.000 hab. y los indicadores de mortalidad de muertes/millón de hab. y la tasa de letalidad del virus en cada país. Los resultados indican que del total de las 198 naciones estudiadas: 67 (33,84%) calificaron como “Muy Bajo” en el impacto sanitario, 113 (57,07%) “Bajo”, 15 (7,58%) “Medio”, 2 (1,01%) “Alto”, 1 (0,50%) “Muy Alto”. Concluyendo, que Perú seguido de Sudán y Croacia fueron los países más impactados en la crisis sanitaria provocada directamente por el virus SARS-CoV-2. Aunado a esto, el continente más impactado fue América con sus 35 países, con 12 países-incluido Costa Rica-calificaron como “Medio” y Perú calificó como “Muy Alto” y el número uno del mundo. Europa ocupó el segundo lugar, seguido por Asia, África y Oceanía. Por otro lado, los pronósticos de los especialistas sobre el posible colapso de la pandemia en África se cayeron lo cual recomienda analizar los posibles factores de protección como los climáticos (horas sol, temperatura y otros); la longevidad y la capacidad o experticia adquirida en otras epidemias como el Ébola, Tuberculosis, Malaria, etc. Por último, las debilidades intrínsecas de este estudio, es la opalescencia en el reporte de datos de la Covid-19, por parte de algunos países como: Nicaragua, Corea del Norte y Turkmenistán. Además, del cambio de la definición de muertes por o con Covid-19.
Sindemia de la Covid-19 en África al 30/08/2023
Authors: Mora-Alvarado Darner
Published: December 2024

Como colorario a la estrategia titulada “De los escritos a los hechos” establecida en el Laboratorio Nacional de Aguas (Costa Rica), en este estudio se aborda la evolución de la pandemia-sindemia de la Covid-19 en África al 30/08/2023, el cual completa el primer estudio elaborado a noviembre del 2021. La metodología involucra el análisis de los indicadores sanitarios de: casos confirmados por Covid-19, casos/100.000 hab, muertes, muertes/millón de hab, letalidad y avances porcentuales en la vacunación contra la Covid-19. Los resultados indican que contrario a los pronósticos iniciales de los especialistas, el impacto sanitario esperado, África fue el cuarto continente más impactado detrás de América, Europa y Asia, superado solamente a Oceanía. Los países con más casos confirmados fueron Sudáfrica, Marruecos, Túnez, Egipto y Libia. Sin embargo, los casos/100.000 hab, los cinco primeros lugares los ocupan Seychelles, Mauricio, Cabo Verde, Botsuana y Túnez. Con respecto a la mortalidad/millón de hab, Sudán, Túnez, Seychelles, Namibia y Suazilandia son los más impactados sanitariamente en África.
Análisis de la calidad de la cuenca del Río Tárcoles y la microcuenca del Río Torres: influencia del efluente de la PTAR Los Tajos y espectativas al 2025
Authors: Mora-Alvarado Darner , Alfaro-Arrieta Ernesto , Alfaro-Lara Juan José
Published: December 2024

En este estudio se presenta la influencia en términos de indicadores de contaminación fecal que posee el efluente de la Planta de Tratamiento de Aguas Residuales Los Tajos (PTAR Los Tajos) sobre el cauce del río Torres y la desembocadura de la cuenca Virilla-Tárcoles. Se ubicaron cuatro puntos de muestreo; el primero, 200 metros antes de la descarga de la PTAR Los Tajos, el segundo en el propio efluente de la PTAR Los Tajos, el tercero 200 metros después de la descarga de la PTAR Los Tajos y el cuarto ubicado debajo del puente del Río Tárcoles, a 600 metros de la desembocadura del río del mismo nombre. Se realizaron muestreos para determinar el número más probable de coliformes termotolerantes (fecales) y E. coli de los años 2017-2018, con el propósito de conocer el impacto de contaminación fecal causado por el efluente PTAR Los Tajos y utilizar luego de conformidad con los caudales anuales de aguas crudas a tratar en los años del periodo 2017 al 2025. Los resultados de las estimaciones indican que, al aumentar el caudal de aguas crudas por año, en el 2025 con un caudal de 2065,64 l/s, la contaminación fecal de la desembocadura de la Cuenca Virilla-Tárcoles pasará de 9400 CF/100 mL en el 2016 a 254.656 CF/100 mL en el 2025. No obstante, es importante anotar, que las estimaciones del aumento del caudal, en la realidad no se incrementaron como se proyectaron para los años del 2019 al 2023. Sin embargo, siempre es necesario adelantar la construcción de la segunda etapa de la PTAR Los Tajos con el desarrollo y operación del tratamiento biológico o secundario, con el fin de remover en lugar del 40% de la materia orgánica de las aguas crudas a un 70%, lo cual permitirá mitigar la contaminación de los riachuelos de la mencionada Cuenca Virilla-Tárcoles.
Evolución de las guías microbiológicas de la OMS para evaluar la calidad del agua de consumo humano. Periodos 1984-1994-2004-2011 y 2024
Authors: Mora-Alvarado Darner
Published: December 2024

En diciembre del 2006, el suscrito publicó el documento “Evolución de las Guías Microbiológicas de la OMS para evaluar la calidad del agua para consumo humano: 1984-2004”. En el marco de este antecedente, pero sobre todo con el objetivo de definir el verdadero indicador bacteriológico para valorar el riesgo de transmisión de gérmenes de enfermedades hídricas, se presenta, como complemento, la definición de dichos indicadores indirectos en la cuarta edición de las “Guías para la Calidad del Agua de Consumo Humano 2011” y las “Guías de Calidad para Pequeños Abastecimientos de Agua”, publicados en el 2024 con el propósito de definir o ratificar como indicador a la Escherichia coli (E.coli.) en el “Reglamento para la Calidad del Agua Potable”;  se busca con esto orientar la evaluación de la calidad microbiológica del agua, conjuntamente con los parámetros físico-químicos, en los sistemas de abastecimiento de agua para uso y consumo humano en Costa Rica.
Poblaciones sin servicio de agua para uso y consumo humano en Costa Rica periodo 2022
Authors: Mora-Alvarado Darner
Published: December 2024

En este estudio, se estima las viviendas y la población sin acceso a servicios de agua para uso y consumo humano en Costa Rica, según el Censo 2022. El total de viviendas cesadas fue de 17.788, para un total estimado de 55.144 habitantes. Las viviendas que se abastecen con agua de pozo de 9.179, para una población de 28.455 habitantes. Las familias que se abastecen de aguas superficiales de ríos o quebradas fueron de 8.310, equivalente a viviendas, de las cuales se estiman 25.761 habitantes. Además, se identificaron 299 viviendas que se abastecen de otros tipos de fuentes (agua de lluvia y otros), para una población de 927 habitantes. En este contexto, es importante anotar que los funcionarios del Instituto Nacional de Estadísticas y Censo (INEC) aportaron los datos de poblados con al menos 10 viviendas. En este orden de cosas, 51 cantones presentaron localidades con viviendas sin acceso a servicios de agua potable. Los cantones con más de 1.000 personas sin AUCH son Guácimo (1.076), Osa (1.215), Corredores (1.249), Turrialba (1.876), Golfito (2.492), Matina (2.725), Siquirres (2.998), Buenos Aires (3.249), Talamanca (3.491), Perez Zeledón (4.250), Limón (5.521), Sarapiquí (7.093) y Pococí (8.413 hab). Por último, estos datos señalan la más clara desigualdad en el acceso a los servicios de agua potable, por lo que se recomienda su abordaje, para lograr la meta de la universalización del acceso a agua potable al 2030, establecida por el Objetivo de Desarrollo Sostenibles (ODS) específicamente en el ODS6.
Actualización de los criterios y normas microbiológicas para evaluar las aguas en sus diferentes usos en Costa Rica 2024 (tercera versión)
Authors: Mora-Alvarado Darner
Published: December 2024

Se presenta la tercera actualización de los criterios y normas para evaluar las aguas en sus diferentes usos en Costa Rica al 2024. La primera versión fue publicada en 1996 [1] y la segunda en 1998 [2]. Luego, después de 26 años se presenta esta segunda actualización y tercera versión, en donde la tercera edición de las “Guías de Calidad del Agua de Bebida” de la Organización Mundial de la Salud (OMS), publicada en el 1994, se introdujo el concepto de “Evaluación de Riesgos Microbiológicos en las Aguas para Consumo Humano, utilizando el indicador de Escherichia coli (E. coli) como riesgo de transmisión de enfermedades hídricas, mediante un indicador especifico de contaminación fecal. Por otro lado, precisamente el suscrito, en mi calidad de Director del Laboratorio Nacional de Aguas, se propuso la evaluación de riesgo sanitario en las aguas de las playas de Costa Rica. Mas tarde, la OMS publicó las Directrices para la evaluación de riesgo sanitario en las aguas recreativas, en el año 2021, usando el grupo bacteriano Enterococcus faecalis. A la luz de estos cambios cronológicos en esta tercera versión, se actualizan los criterios y normas microbiológicos para evaluar la calidad sanitaria en sus diferentes usos en Costa Rica al 2024.
Tala de árboles en Costa Rica periodo 2011-2023
Authors: Mora-Alvarado Darner , Quirós-Sanabria José Manuel , Alfaro-Arrieta Ernesto
Published: December 2024

En este estudio retrospectivo, se presentan con datos oficiales aportados por el Sistema Nacional de Áreas de Conservación (SINAC) de MINAE, la tala de árboles legales e ilegales por año en el periodo del 2011 al 2023. Los resultados indican que se han reportado 20.547 árboles talados ilegalmente, para un promedio de 1.581 en forma anual. Las provincias con mayor número de quejas por tala ilegal fueron Puntarenas y Alajuela, con 363 y 281 respectivamente. Además, el año con el mayor reporte de quejas fue el 2021, con 2.108 árboles talados. En el caso de los árboles talados con permiso, el total fue de 27.340 en el mismo periodo. Los gráficos de las curvas de tendencias en las talas ilegales de las siete provincias, se observa un incremento en la provincia de Limón y Alajuela para los próximos años. Por último, los datos recolectados servirán de línea base al Programa Bandera Azul Ecológica, para mantenerse vigilantes del comportamiento de la tala legal e Ilegal en Costa Rica.
Presentación
Authors: Mora-Alvarado Darner
Published: December 2024

presentacion
Barriers to Child Support After Divorce: A Legal Review in the Indonesian Context
Authors: Samanta Silva
Published: December 2024

Child support is one of the legal issues that arise after divorce. Although the law clearly states that child support is a shared responsibility post-divorce, it is not always guaranteed that child support will be fulfilled in accordance with court rulings and applicable laws. One issue that may occur is when the ex-wife obstructs the ex-husband from fulfilling his obligation to provide child support, even denying him access to meet his child. This research aims to describe the views of Civil Law Experts on the obstruction of ex-husbands in providing child support and to explain the legal remedies available for ex-husbands when ex-wives obstruct child support obligations. This research falls under the category of empirical juridical research with a sociological approach. The data sources were obtained through interviews with Islamic Civil Law Experts and supported by relevant laws and literature. The findings of this research indicate that the actions of an ex-wife obstructing the ex-husband from providing child support are not justified, as there is no detailed regulation allowing such obstruction unless it causes harm to the child. The legal recourse available to the ex-husband when his child support obligations are obstructed after divorce is to file a lawsuit for child custody, as stipulated in SEMA No. 1 of 2017.
The Judge's Ratio Decidendi in Rejecting A Claim for Past Child Support (A Study on the Implementation of SEMA No. 4 of 2016 in Decision No.: 0565/Pdt. G/2023/PA. Bwi)
Authors: Saputra Muhammad Nabil Azizy
Published: December 2024

Divorce poses significant challenges in the division of responsibilities, particularly regarding child support, which impacts their well-being. Negative effects include the loss of family warmth and emotional instability. The Marriage Law emphasizes the obligation of parents to support their children until they become independent, even after the marriage has ended. However, the implementation of child support obligations, especially for basic needs, often encounters legal hurdles, including ambiguity in the amount of support and the application of laws by the courts. This study focuses on the implementation of SEMA Number 4 of 2016 in Decision Number 0565/Pdt.G/2023/PA. Bwi, which rejected a claim for past unpaid child support. The objective is to identify the reasons behind the judge's rejection and evaluate the extent to which the SEMA guidelines are applied. The research employs a normative approach and case study methodology. The findings indicate that the judge denied the claim on the grounds that the obligation for support is of a temporary nature, which contradicts the SEMA guidelines that establish the father’s responsibility for support when the child is in the mother's custody. This rejection reflects the need for a reassessment to ensure that children's rights are effectively protected.
Reconfiguring Justice: Judicial Discretion and the Validation of Underage Marriages in the Modern Era
Authors: Khotimah Khusnul , Ahmad Sabarudin , Suriansyah Eka
Published: December 2024

This research examine the legal reasoning of the judge in Supreme Court decision Number 481 K/Ag/2021 after being declared unacceptable determination or N.O (Niet Ontvankelijk verklaart) in Ujung Tanjung Religious Court Order Number 14/Pdt.P/2021/PA.Utj. This research aims to find out the legal reasoning of the judge in granting the appeal for cassation of underage marriage isbat in Supreme Court Decision Number 481 K/Ag/2021 and analyzing from Islamic law review. The type of research used in this research is normative legal research with a statutory approach and a case approach. This research examines and studies various literature sourced from secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. The method of analysis used is descriptive analytical. The results in this study show: (1) The judge in his decision has applied freedom in examining and deciding cases, in Supreme Court Decision No. 481 K/Ag/2021 the judge considered that the petitioners had fulfilled the conditions and pillars of marriage according to Islamic law, and for the sake of legal certainty and protection, the judge felt that there were sufficient reasons to grant the cassation request. (2) The judge has fulfilled the purpose of maṣlaḥah, which is to maintain primary needs or maintenance of basic human elements in accordance with the objectives to be achieved in maṣlaḥah ḍarūriyah.
Fatwa of the Indonesian Council of Ulama (MUI) Number 11 of 2012 on the Status of Children Born Out of Wedlock: An Analysis of Maqasid Al-Shari’ah Using Jasser Auda's System Approach
Authors: Sanjaya Edi , Hasanah Idaul , Zakaria Soni , Zuhri Muhammad Arif
Published: December 2024

This research examines the status of children born out of wedlock under Fatwa No. 11 of 2012 issued by the Indonesian Council of Ulama (MUI) and analyzes it through the lens of Maqasid Shariah using Jasser Auda’s system approach. Employing a qualitative method with descriptive analysis and a philosophical approach to Islamic law, the study focuses on ensuring the welfare and rights of children born out of wedlock. It highlights the importance of scholars' cognitive construction, such as Ibn Taimiyyah’s views, and the integration of arguments to prevent methodological reductionism. Emphasis is placed on protecting these children in line with Maqasid Shariah principles, including the use of modern tools like DNA testing to adapt Islamic law to contemporary needs. A multidimensional approach involving knowledge, psychology, and legality is essential to safeguard their rights. The hierarchical framework in Maqasid Shariah supports the recognition of biological fathers to ensure the child’s welfare and universal justice. The study argues that MUI Fatwa No. 11 should reflect Maqasid Shariah’s holistic and dynamic principles to align Islamic law with social changes. It asserts that reconstructing the lineage of children born out of wedlock is intended to affirm their inherent dignity (fitrah) as equal to other children, without endorsing adultery or undermining the institution of marriage in Islam. Ultimately, this approach seeks to uphold social justice and universal welfare.
PRABOWO SUBIANTO'S EUPHEMISM USED IN THE 2024 PRESIDENTIAL ELECTION DEBATE
Authors: Firdausi Muhammad Anwar , Abdul Ghani Mohamad Zulkifli , Rosyidah Inayatur , Maghfur Taa'ib , Kirom Makhiulil
Published: December 2024

Prabowo Subianto is one of the 2024 presidential candidates participating in the Indonesian presidential election debate organized by the General Elections Commission (KPU). This debate features polite and non-offensive language, reflecting the use of euphemisms. This research aims to uncover the hidden practices in the use of euphemisms that Prabowo Subianto applied during the debate. A descriptive qualitative approach was employed, with the data consisting of orthographic transcriptions of his utterances. The data were collected through the observation method, advanced note-taking techniques, and documentation. The analysis was conducted using Content Analysis with Krippendorff's framework, which includes sampling, recording, and context units. The findings reveal ten types of euphemisms used by Prabowo Subianto, with loanwords being the most dominant, followed by hedges, overstatements, litotes, periphrasis, metaphors, downtoners, underspecification, apologetic expressions, and understatements. The study also identified eight main functions of euphemisms, and the most dominant function is being self-promotion, followed by protecting uncertain statements, as well as reducing hostility. This research enriches linguistic studies, particularly in the field of pragmatics, by demonstrating how various types of euphemisms are used in political communication.
RELIGION, NATIONALISM, AND CITIZENSHIP: Religion Majoritarian Approach (RMA) in Southeast Asia
Authors: Nurdiansyah Rifqi
Published: December 2024

The majority religion in Southeast Asian countries transcends the realm of personal belief and holds significance beyond individual privacy. Hence, the objective of this study is to examine the influence of the predominant religion in each Southeast Asian country on the development of distinct patterns of religion, nationalism, and citizenship. This article uses a qualitative research method based on literature study. The approach used is RMA (Religion Majoritarian Approach). This study demonstrates the presence of three distinct typologies of state relations and majority religion in Southeast Asian nations. The initial categorization of the majority religion served as the foundation for civil identity and nationalism in countries such as Indonesia, Malaysia, Brunei Darussalam, Myanmar, Cambodia, and Thailand. The second typology refers to the imposition of limitations on the majority religion and its alignment with the objectives of the state, as exemplified by the cases of Laos, Vietnam, and Singapore. The third typology, dominant faiths assume the role of an informal institution that also governs the state, as exemplified by the Philippines and Timor Leste, where the Roman Catholic Church holds significant influence.
CULTURAL IDENTITY AND ISLAMIC MODERATION IN CENTRAL JAVA'S HIGHER EDUCATION INSTITUTIONS
Authors: Kanafi Imam , Sumeet Mustafa Hamed Hasan Bin , Mujahid Imam , N Irfan A , Bakhri Syamsul
Published: December 2024

Radicalism in universities has transformed into covert movements that do not overtly display religious symbols and utilize technology to infiltrate academic communities. This study aims to identify how radical groups adapt within university environments in Central Java, and analyze campus policies’ and extra-campus organizations’ role in promoting religious moderation. It employs a qualitative method and phenomenological approach, collecting data through in-depth interviews, participant observation, and document analysis. It is based on cultural identity theory to understand how the academic community’s religious identities are shaped in response to radical infiltration. The findings reveal that universities in Central Java established Islamic traditions and facilities, including religious moderation centers, moderation gardens, and multifaith worship spaces to resist radical groups, teaching interfaith tolerance to the academic community. Extra-campus organizations are essential for shaping attitudes toward tolerance and religious moderation, depending on the dominant organizations’ nature at each institution. However, Salafi Jihadi, Ikhwanul Muslimin, Hizb ut-Tahrir Indonesia (HTI), Jamaah Islamiyah (JI), Takfiri groups, and ISIS are radical movements, infiltrating extra-campus Islamic organizations. Universities implemented strict policies and preventive measures to combat radicalism within their academic environments. This study provides a deeper understanding of the campus’ strategies and highlights extracurricular organizations’ role in promoting religious moderation.
Transformational Leadership Style of Village Heads in Facing the Digital Era
Authors: Firdaus Rasya , Kartasasmita Pius Suratman , Rachmawati Tutik
Published: December 2024

Transformational leadership plays a crucial role in addressing contemporary leadership challenges. When applied by the village chief, this leadership style directs the village towards a more modern and sustainable future. This study aims to examine the leadership style of village chiefs in facing the digital era through a case study in Cimenyan Village, a high-achieving village in West Java. The research employs a qualitative approach with data collection techniques including interviews, observations, and document studies, and utilizes thematic analysis with Atlas.ti 24.1 software. The research findings conclude by adopting the concept of transformational leadership: idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration. The study shows that the village chief of Cimenyan applies transformational leadership concepts in his work. The chief successfully realizes vision and mission statements, builds harmonious relationships, enhances the quality of public services, and effectively utilizes technology and human resources for the progress of Cimenyan Village.
Peran Media Sosial Dalam Keterbukaan Informasi Publik di Universitas Jember
Authors: Sukron Makmun Sukron Makmun , Sari Dewi Poerwanti Sari Dewi Poerwanti , Nurina Adi Paramitha Nurina Adi Paramitha , Nurcahyaning Dwi  Kusumaningrum Nurcahyaning Dwi  Kusumaningrum
Published: December 2024

This study aims to explore the role of social media, particularly Instagram, in enhancing public information transparency at the University of Jember. Using a qualitative approach, the research examines how social media is utilized by the university's public relations office to disseminate transparent, accountable, and efficient information to the public. The findings reveal that Instagram significantly facilitates the distribution of academic and non-academic information, fosters interactive communication, and strengthens relationships between the institution and its community. However, managing specific categories of information, especially classified information, presents challenges. This study provides insights into strategies for leveraging social media to support effective and responsive public information transparency.
Pengaruh Pertumbuhan Penjualan, Perputaran Total Aktiva, dan Leverage Terhadap Profitabilitas
Authors: Kurniawati Kurniawati , Zarah Pupitaningtyas Zarah Pupitaningtyas , Ika Sisbintari Ika Sisbintari , Nurul Wahyuni Nurul Wahyuni
Published: December 2024

This research aims to determine the effect of sales growth, total asset turnover, and leverage on profitability in food and beverage companies listed on the Indonesian Stock Exchange in 2018-2022. The total population is 38 companies with a sample of 21 companies using the purposive sampling method. The analysis technique used was multiple linear regression analysis. The hypothesis test used was the t test and F test. The results obtained are that partially sales growth have a significant effect on profitability, total asset turnover did not have a significant effect on profitability, and leverage have a significant negative effect on profitability. Simultaneously sales growth, total asset turnover, and leverage have a significant effect on profitability.
Strategi Distribusi Beras Pada Perusahaan Perseorangan Padi Sejati di Kecamatan Srono, Kabupaten Banyuwangi
Authors: Tria Yulia Arfina Tria Yulia Arfina , Ika Sisbintari Ika Sisbintari , Djoko Poernomo Djoko Poernomo
Published: December 2024

This research aims to examine distribution strategies relating to the determination and management of distribution channels used by producers to distribute products so that they can reach consumers. This research uses descriptive research with a qualitative approach. The location of this research is the Padi Sejati Individual Company which is located on Jl. Raya Genteng, Melik, Parijatah Wetan, Srono District, Banyuwangi Regency, East Java. Data collection techniques were carried out using in-depth interviews, observation and documentation. The data analysis method uses domain analysis and taxonomy. This research is important to conduct to find out the distribution strategies carried out by real individual rice companies. The results of the research show that the Padi Sejati Individual Company uses an indirect distribution strategy which in its implementation uses the 4P elements, namely Product, Price, Promotion and Distribution (Place). Using this distribution strategy makes it easier for companies to distribute their products to consumers in the Banyuwangi area and areas outside the city.
Pengaruh Promosi Penjualan dan Harga Terhadap Keputusan Pembelian Pada Konsumen Cititex Jember
Authors: Zulqarnain Riyanda Zulqarnain Riyanda , Suhartono Suhartono , Yuslinda Dwi Handini Yuslinda Dwi Handini
Published: December 2024

This study aims to determine and analyze the effect of sales promotion and price on purchasing decisions on Cititex Jember consumers. The method of collecting data for this study uses a questionnaire. This study uses a quantitative research approach. This study uses a non-probability-sampling method. The sampling technique in this study uses a purposive sampling technique. This study uses multiple linear regression analysis techniques with analysis tools, namely IBM SPSS statistic 25. And result of this research show that Sales promotion has a positive effect on purchasing decisions, price has a positive effect on purchasing decisions, and sales promotion and price have a positive effect on purchasing decisions on Cititex Jember consumers. Further researchers can develop this study by adding other variables that may not have been in this study such as marketing strategies and product diversity variables.
STRATEGI KOMUNIKASI DALAM PENERIMAAN SANTRI BARU DI MA. UNWANUL FALAH NWDI PAOK LOMBOK
Authors: Lisa Asta Candra  , Tita Intan Kurnia  , - Mohammad Alawi
Published: December 2024

Banyaknya jumlah madrasah atau sekolah agama saat ini menyebabkan persaingan dalam dunia pendidikan tidak dapat dihindari, Agar bisa mempertahankan eksistensinya madasah dituntut untuk dapat memasarkan sekolahnya, karena bagaimanapun bagusnya suatu sekolah jika tidak dipromosikan secara maksimal akan berdampak pada minimnya jumlah siswa. Penelitian ini bertujuan untuk mengetahui bagaimana strategi komunikasi dalam penerimaan santri baru di MA. Unwanul Falah NWDI Paok Lombok. Peneliti menggunakan metode penelitian kualitatif deskriptif yaitu dengan memaparkan data, menerangkan, memberikan gambaran yang terkumpul kemudian disimpulkan. Teknik pengumpulan data melalui hasil observasi, wawancara dan dokumentasi. Adapun strategi komunikasi yang digunakan dalam penerimaan santri di MA. Unwanul Falah adalah Promosi melalui Sosialisasi dan Media Cetak/Media Sosial). Produk terkait dengan output (luaran) yang dihasilkan berupa juara tingkat nasional dipelbagai bidang ilmu baik umum ataupun agama serta menghasilkan para penghafal al-Qur’an. Price (Biaya) yang sangat murah, bahkan memberikan gratis kepada anak yatim. Dan Place (Lokasi/Tempat) yang sangat strategis serta disediakan asrama tahfidz.
DIGITALISASI DAKWAH TIKTOK ERA MODERN PADA AKUN TIKTOK HUSEIN BASYAIBAN (@BASYASMAN00)
Authors: Maulana Akbar
Published: December 2024

Di era kontemporer ini, yang ditandai dengan digitalisasi dan modernisasi, terdapat tuntutan mendesak untuk pendekatan inovatif dalam penyebaran ajaran agama. TikTok muncul sebagai medium penting dalam konteks ini, menawarkan platform dinamis untuk dakwah. Kapasitasnya dalam menyederhanakan transmisi pesan-pesan agama menandai TikTok sebagai alat yang relevan dan kuat. Dengan TikTok, Da’i dapat menyampaikan pesan-pesan dakwah dengan efisien, sejalan dengan tren teknologi dan preferensi gaya hidup yang berkembang dari masyarakat digital. Ini menegaskan adaptasi yang penting dalam memperluas jangkauan dakwah dalam lanskap digital yang semakin terkoneksi. Melalui TikTok, influencer keagamaan seperti Husein Basyaiban menjadi contoh bagaimana keterlibatan efektif dengan saluran media kontemporer dapat memfasilitasi diskusi agama yang mendalam dan interaksi komunitas. Dengan demikian, TikTok berdiri siap sebagai kekuatan transformatif dalam upaya dakwah modern, menawarkan kesempatan luar biasa untuk komunikasi agama yang berdampak dan keterlibatan dengan beragam audiens di seluruh dunia.
Os pedagogos da regência: um diálogo com o maestro Isaac Karabtchevsky, terceiro ato
Authors: Lima Erickinson , Oliveira André
Published: December 2024

A presente entrevista é a terceira de um ciclo que emerge como possível fonte de compreensão da regência por meio das experiências e perspectivas didático-musicais de maestros e pedagogos renomados. Essas entrevistas oferecem uma rara oportunidade de visualizarmos os caminhos musicais e educacionais trilhados por figuras proeminentes na regência, proporcionando uma visão abrangente de suas jornadas únicas. Cada maestro convidado compartilha nuances pessoais e filosofias que enriquecem a compreensão da regência como uma forma de arte multifacetada que está para além do gesto técnico. O nosso entrevistado é o maestro Isaac Karabtchevsky (1934), reconhecido pelo The Guardian (2014) como um ícone vivo do Brasil. Aos quase 90 anos, sua ativa atuação performativa e pedagógica oferece uma fonte inestimável de experiência no campo da regência. Suas palavras e reflexões expressadas nessa entrevista não apenas inspiram, mas também fornecem uma base valiosa para o aprendizado, enriquecendo o processo de formação de novos regentes com uma perspectiva enraizada em décadas de ensino, performance e sabedoria musical.
Apresentação
Authors: Lopes Guilhermina , Magre Fernando , Assis Ana Cláudia
Published: December 2024

No ano em que se completam 60 anos do golpe militar no Brasil e 50 anos da Revolução dos Cravos em Portugal, este dossiê se propõe a um diálogo sobre o papel da música e seus atores sociais nas ditaduras destes países, bem como seus desdobramentos na atualidade, na esteira de outras iniciativas acadêmicas e culturais sobre o tema realizadas em 2024. Somos motivados a refletir sobre o papel da música e dos músicos nestas duas realidades que tinham em comum o uso da repressão e da censura como formas de controlar a esfera cultural e afugentar qualquer risco de insurgência.
Potential effects of probiotics on atherosclerosis
Authors: Stuivenberg Gerrit A. , Poon Annabel , Burton Jeremy P. , Spence J. David
Published: December 2024

The rising global incidence of atherosclerosis (AS) highlights the inadequacies in our understanding of the pathophysiology and treatment of the disease. Increasing evidence outlines the importance of the intestinal microbiome in AS, wherein gut-derived uremic toxins (GDUTs) may be of concern. Plasma levels of the GDUTs trimethylamine n-oxide (TMAO), p -cresyl sulfate, and indoxyl sulfate are associated with accelerated renal function decline and increased cardiovascular risk. Thus, reducing the amount of GDUTs in circulation is expected to benefit patients with AS. Because some beneficial bacteria can clear GDUTs in vitro and in vivo , orally administered probiotics targeting the intestinal tract represent a promising way to bring about these changes. As such, this perspective reviews the potential use of probiotics to treat AS, particularly in patients with non-traditional risk factors and/or impaired renal function.
How human milk shapes the gut microbiota in preterm infants: potential for optimizing early-life microbial development
Authors: Thomson Pamela , Garrido Daniel
Published: December 2024

Breast milk plays a crucial role in shaping the gut microbiota of preterm infants, with significant microbial sharing influenced by feeding practices and antibiotics, highlighting the benefits of direct breastfeeding for gut health.
Pelatihan Pewarnaan Kain Sasirangan Dengan Warna Alam Bagi Pengrajin Pemula di Kampung Melayu
Authors: Subroto Wisnu , Nadilla Dewicca Fatma , Prawitasari Melisa , Sriwati Sriwati , Mardiani Fitri
Published: December 2024

Tujuan dari penulisan artikel ini adalah untuk memberikan pelatihan manyirang kain supaya keterampilan itu dapat terwariskan melalui “Workshop/Pelatihan Kreatif Tentang Seni Manyirang Dengan Pewarna Alam di Kampung Buku Untuk Menumbuhkan Enterpreneurship Kesejarahan Bagi Mahasiswa Sejarah dan Masyarakat.” Berdasarkan kajian literatur dan hasil pengamatan tentang pembuatan sasirangan di wilayah kota Banjarmasin. Kain Sasirangan sudah mendapatkan tempat yang tinggi di masyarakat, serta telah pula mendapatkan pengakuan negara. Sejak tahun 2010 sasirangan diakui sebagai salah satu warisan Budaya Tak Benda khas Indonesia dalam bidang ketrampilan dan kemahiran kerajinan tradisional yang berasal dari Kalimantan Selatan. Dari sini dapat dipahami bahwa Sasirangan adalah sebuah teknik, suatu keterampilan yang tinggi atau luhur dari kerajinan yang diwariskan dari generasi ke generasi didaerah Kalimantan Selatan. Teknik atau keterampilan itu terutama diaplikasikan melalui media kain.
THE ROLE OF THE COMMUNITY IN ANTICIPATING DISASTERS
Authors: Meidiyanti Rafika
Published: December 2024

This Paper written to understand how society responds and prepares in anticipation of disasters, it is necessary to understand how society deals with unusual or stressful situations. Each community has different characteristics in terms of social structures that help individuals or families get through difficult times. When a disaster occurs, the community becomes a collective instrument for organising and managing actions for disaster victims and individual and family relationships in a formal and informal system. Therefore, disaster management based on community strength is expected to minimise the causes and impacts of disasters.
RE-ESTIMATION OF GUNTUNG PAYUNG BANJARBARU COMMUNITY HEALTH CENTER BUILDING PROJECT USING BIM SYSTEM (BUILDING INFORMATION MODELING) BASED COST ESTIMATION
Authors: Fathonah Ibnu
Published: December 2024

Conventional planning methods that use a lot of software and do not have a connected database so that a lot of data does not match each other which results in cost overruns and a decrease in building quality, from these problems the development of construction technology creates increased effectiveness and efficiency to facilitate the planning process which is called a system BIM (Building Information Modeling), there are many advantages of the BIM system, one of which is BIM Based Cost Estimation which is generated based on 3D modeling so that by implementing the BIM system it is expected to be able to get better results.In this study, the author will raise the comparative analysis of the BIM Based Cost Estimation method with the calculation of conventional cost estimation methods for the Guntung Payung Banjarbaru Health Center building structure.Calculations were carried out using Tekla Structures with Environment South East Asia for structural work which includes concrete and ironing work referring to Shop drawings and AHSP/HSPK of Banjarbaru City in 2021. The results of the analysis are the processing time for the calculation method and the difference in the cost of structural work which will be compared with the results of the calculation of the estimated cost of the planner with conventional calculations which are calculated using Microsoft Excel and AutoCAD as the self-estimated price (HPS)/Owner Estimate (OE) for the project.From the results of the two methods, the difference in processing time was 33% and the cost difference was quite large, namely Rp. 34,341,919, - with a percentage of 12% for concrete work and Rp. 144,395,379, - with a percentage of 13% for iron work, based on the results from this it can be concluded that the use of the BIM Based Cost Estimation method produces more efficient and effective cost estimates because the processing time is short and the calculation results are close to the needs in the field compared to conventional methods. Keywords: BIM based cost estimation, Tekla Structures, Building Structures