bluuebunny/crossref_metadata_2025 huggingface dataset:
Education Perception, Experience, and Anxiety Level Among Undergraduate Dental Students in Malaysia During the Covid 19 Pandemic
Authors: Kamar Affendi Nur Hafizah , Md Bohari Nor Faezah , Salihan Ameer Razek , Rosman Nur Aishah
Published: October 2023

Introduction: This study aims to explore the dental students’ educational experience, the protocol consideration after school reopening and their physical health during the COVID-19 pandemic. Secondly, to evaluate the anxiety level of dental students during the COVID-19 pandemic. Method: A cross-sectional survey was distributed with a hyperlink, reported as frequencies and percentages. A univariate analysis was used to explore the significant associations between demographic variables and anxiety levels. The risk factor was also identified using regression analysis. A two-tailed p<0.25 was considered significant. Results: A total of 333 respondents participated in the survey. Half of the respondents (42.3%) were comfortable with distance learning but worried about passing their examination and completing their clinical requirements. The transitioning to the online course by the lecturer was documented as effective. Despite missing academic sessions, only 15.3% were willing to replace the loss of educational experience. The majority of students (85.9%) believed that masks should be worn in school, but varied perceptions on wearing gloves and frequent COVID-19 testing. For physical health, mostly concerned about contracting the virus after the school reopens. For their anxiety level, nearly half have mild (n=99), moderate (n=55), and severe (n=36) levels. The factors were mainly associated with gender, household income, type of university, and respondent’s accommodation. Conclusion: As positive feedback was recorded towards online learning, constant improvement is needed to ensure the possibility of hybrid learning, even after the pandemic. The physical and psychological health of dental students should be a priority, to ensure a smooth transition during these unprecedented circumstances.
Critical Care Nurses’s Knowledge and Attitude Towards Sleep Promoting Interventions Among Critically Ill Patients in Intensive Care Unit
Authors: Razali Maisarah , Fauzi Rosuzeita , Che Hamzah Shaharudin Shah
Published: October 2023

Introduction: Sleep promotion in the Intensive Care Unit (ICU) should be a priority because interruptions may prevent patients from getting enough sleep. Inadequate sleep might lead to delirium, anxiety, increased hospital stays, and higher mortalities. Critical care nurses with good knowledge and attitude towards sleep promotion interventions benefit critically ill patients’ quality of care and life. Critical illness, pain, mechanical ventilation, surroundings, and nurses’ activity at night contribute to sleep disturbances in ICU patients. The aim of this study was to determine critical care nurses’ knowledge regarding the physiology of sleep, interventions to promote sleep, attitude towards sleep, and sleep promotion. Methods: A cross-sectional study with a self-administered questionnaire and purposive sampling method was conducted among 109 critical care nurses at the ICU of a teaching hospital. Results: The mean score knowledge of critical care nurses was 4.72 (± 1.92), attitude towards sleep was 18.57 (± 3.56), and intervention towards sleep promotion was 70.00 (± 12.00). A significant correlation was observed between knowledge and attitude (p < 0.05, r = 0.22) and between attitude and intervention (p < 0.05, r = 0.32), indicating a modest correlation. Moreover, a significant association was noted between years of experience and attitude and intervention (p < 0.05). Conclusion: Critical care nurses’ knowledge, attitudes, and interventions were poor; hence, they need to improve their knowledge, attitude, and interventions. The significance of sleep promotion and factors leading to critical care nurses in Malaysia not promoting sleep among ICU patients needs to be rectified.
Determinants of Premarital Sexual Behavior Among the Late Adolescents in Pahang, Malaysia
Authors: Minhat Halimatus Sakdiah , Raja Ismail Raja Nurul Najwa , Lim Poh Ying
Published: October 2023

Introduction: Premarital sexual behaviour remains an important sexual and reproductive health issue among adolescents in Malaysia. It is also a prohibited act and considered sinful among the Muslims community. This study aimed to identify the determinants of premarital sexual behaviour among the late adolescents age group in Pahang, Malaysia. Methods: An observational study was conducted among eligible late adolescents, which were recruited using probability sampling method. Only those aged 18 to19 years old, and previously attended the public secondary schools in Malaysia were included, with non-Malaysian, married and those who were absent during the data collection day were excluded. Data was collected using a valid and reliable set of questionnaires measuring the personal (demographic profile, knowledge and attitude), behavioural (premarital sexual behaviour and high-risk activities) and environmental (subjective norms and perceived parental communication) factors. Multiple logistic regression analysis was conducted to identify the determinants of premarital sexual behaviour. Results: A total of 390 adolescents aged 18 and 19 years old participated in this study, with 82.3% of respondents reported never had premarital sexual behaviour. Multiple logistic regression showed that the male and engagement in high-risk activities had higher odds in premarital sexual behaviour respectively (AOR =11.649, 95% CI: 3.615,37.536, p <0.001; AOR=19.224, 95% CI: 7.820,47.262, p <0.001). Conclusion: Male gender and engagement in high-risk activities remained important risk factors towards the ongoing concern related to premarital sexual behaviour among adolescents in Malaysia. Failure to address this issue should be explored and improve accordingly.
Effect of Moringa oleifera Leaf Extracts on Depression in Rheumatoid Arthritis Patients
Authors: Ummah Afifah Syifaul , Muhammad Faizal , Nur Rahmawati Yulie Erida , Ridwan Isa , Nurudhin Arief , Fauzi Eillien Ramadhani , Kusuma Dewi Ratih Tri , Werdiningsih Yulyani
Published: October 2023

Introduction: Depression is a mental disorder that is increasingly common nowadays. It can emerge as morbidity in chronic diseases such as rheumatoid arthritis (RA). The leaf extract of Moringa oleifera (MO) has shown to be a complementary therapy in depression, besides its anti-inflammatory role. This study aimed to evaluate the effect of MO leaf extract on Depression in RA patients. Methods: This quasi-experimental study with a pretest-posttest control group design comprised 32 RA patients. The participants were divided into the control (n = 16) and intervention (n = 16) groups. The intervention group received two MO leaf extract-containing capsules b.i.d. for 28 days. The depression was evaluated by Beck Depression Inventory (BDI-II) and serum cortisol test. Statistical analyses used both paired and unpaired t-tests. Results: The posttest means comparison of BDI-II and serum cortisol showed a significant difference between groups (p = 0.031 and p = 0.015, respectively). The pretest-posttest difference within the control group did not show significant improvement in BDI-II and serum cortisol (p = 0.076 and p = 0.106). Meanwhile, significant BDI-II and serum cortisol improvement were found in the intervention group (p = 0.003 and p = 0.048, respectively). Conclusion: MO leaf extract reduces depression in RA patients based on BDI-II and serum cortisol assessment.
Completers Versus Dropouts of A Parent Training Programme and Child Behaviour Improvement In Malaysia
Authors: Masiran Ruziana , Ibrahim Normala , Awang Hamidin , Lim Poh Ying
Published: October 2023

Introduction: There is a strong body of evidence advocating parent training programmes in the management of behavioral problems in children. In these programmes, attrition is a major challenge. We aimed to examine the sociodemographic and clinical profiles, parental motivation, and pre-intervention severity of children’s behavioural problems as rated by mothers who completed (PC) and mothers who dropped out (PD) of a parent training programme. We also aimed to determine whether there was any change in their children’s behaviour scores before and after intervention. We hypothesized that parent and child sociodemographic and clinical profiles, parental motivation, and pre-intervention severity of children’s behavioural problems would be different between PC and PD, and that children of PC would experience significant improvements in their behaviour. Methods: Data from a randomised controlled trial (RCT) involving 35 mothers and children aged 6–12 years old with behavioural problems who were enrolled in a parent training programme were examined. Child behaviour was measured using the Strength and Difficulties Questionnaire. Results: No significant differences were found between PC and PD in terms of the sociodemographic and clinical profiles, parental motivation, and pre- or post-intervention child behaviour. After programme completion, PC (n=27) reported improvements in all the behaviour subscales; total difficulties (p<0.001), emotional problem (p=0.004), conduct problem (p=0.001), hyperactivity symptoms (p<0.001), peer problems (p=0.036), and prosocial behaviour (p=0.001). Conclusion: The parent training programme produces significant child behaviour improvements in mothers who complete the programme. Nonetheless, the study has some limitations which restrict the generalizability of these findings.
Public Health Bachelor’s Perception of Skills Needed to Work in the Health Office: A Qualitative Study among Alumni from Universitas Negeri Malang
Authors: Mawarni Dian , Hapsari Anindya , Tama Tika Dwi , Rachmawati Windi Chusniah , Masyiyah Shofiyatul , Firdausi Nurul Jannatul
Published: October 2023

Introduction: Health is a dynamic, emerging, and interdisciplinary field. To address current health problem challenges, we need a public health workforce constantly adaptable and equipped with the newest skills. This study was to explore the skills needed by public health bachelor’s to work in the health office. Methods: We used qualitative methods. A total of six participants took part in this study. Interviews were held virtually via Zoom Platform in September 2022 using a semi-structured interview guide. Interviews were audio-visual recorded, and transcribed verbatim. The transcripts were coded by members of the research team and a thematic analysis was conducted. Results: The majority of participants get jobs in the office through different work entrances. Our study identifies that participants need technical and interpersonal skills to support their job in the health office. Outside learning contributes to developing skills needed by participants. Conclusion: This study represents an initial endeavor to identify the core work-related skills for public health graduates who work in the health office. Future research is needed for longitudinal larger scale quantitative studies to confirm our qualitative findings. In addition, our findings promote transformations on learning for Bachelor of Public Health Program more comprehensively.
Nurses’ Perception of Interprofessional Collaboration in Hospitals in the Maldives
Authors: Selna Aishath , Othman Zulhabri , Tham Jacquline , Yoosuf Adam Khaleel
Published: October 2023

Introduction: The concept of interprofessional collaboration (IPC) is widely used in healthcare organizations, where patients are treated. However, there is no definite terminology that can explain the term IPC. The aim of this research is to understand nurses’ perception of IPC in Hospitals in the Maldives. Methods: A cross -sectional survey was conducted among 292 nurses from two hospitals followed by Focus Group Discussions with 5 nurses from each hospital. The instrument tool used for the survey was “conceptualization of interdisciplinary collaboration” by D’Amour which was adapted for this study with 9 items and an expert validated open ended questionnaire. Results: The findings from the study shows positive responses for IPC1-Disciplinary groups do exchange information 58.65% (n=171), IPC2- Share clinical decision making 60.3% (n=176), IPC3-Patient data are collectively reviewed 62.7% (n=183), IPC4- Supports each other in the multidisciplinary team 59.2% (n=173), IPC5 highest rate of positive response was for “IPC 6- conflict resolution which was 63.7% (n=186), IPC7- common care plan 63.0% (n=184), IPC8- Data collected at one point is shared with the team 57.5% (n=168) and the lowest was for “IPC 9- level of collaboration -56.8% (n=166) respectively. Conclusion: This study revealed that importance should be given to promoting a culture of interprofessional collaboration in the hospitals of Maldives. Therefore, there is a need to address this and implement IPC with respect to all professionals, by mitigating the hierarchical differences in the healthcare system. Thus, it is crucial to educate all HCPs with regard to sustaining IPC.
Dichoptic Vision Therapy in Adults with Anisometropic Amblyopia: A Systematic Review
Authors: Ghoshal Rituparna , Ghosh Dipanwita , Ghosh Somnath
Published: October 2023

Introduction: Amblyopia is a condition with reduced best corrected visual acuity in absence of any ocular pathology. Different treatment approaches of amblyopia have been researched for decades. Recent studies on binocular dichoptic therapy using different software and video game based training showed drastic improvement in visual functions in amblyopic adults. Aim of this review is to assess the effect of vision therapy with dichoptic training in adults with anisometropic amblyopes. Method: Review was conducted in articles published within last 25 years from databases like PubMed, research gate, google scholar. Results: Dichoptic therapy has promising results in treatment of adults with anisometropic amblyopia. However, several limitations of these said researches were observed. Conclusion: Further studies particularly RCTs with strict methodology and treatment protocol, larger sample size and longer follow ups are recommended before clinicians could impart dichoptic therapy as a management option of adults with amblyopia into their evidence based practice.
Effectiveness of Lumbar Stabilization Exercise on Pain, Disability and Functional Performance among Older People with Low Back Pain: A Systematic Review
Authors: Zahari Zarina , Shaiful Azan Siti Aishah , Ahmad Imran Naim Faiz
Published: October 2023

Introduction: Lumbar stabilization exercises may improve core stability and reduce low back pain among older persons. However, the evidence is scarce. The objective of this study was to update evidence on the effectiveness of lumbar stabilization exercises on pain, disability, and functional performance among older persons with low back pain. Methods: This systematic review retrieved articles from PubMed, MEDLINE (via EBSCO), PEDro, Google Scholar, and ScienceDirect published from 2005 to 2020. The selected articles were scored using the McMaster Critical Review Form for Quantitative Studies for quality assessment. The data was extracted based on the study design, sample size, inclusion criteria, intervention, outcome, and conclusion. Results: A total of 2349 articles were found but only two articles met the inclusion criteria with both showing excellent scores on the McMaster Critical Review Form for Quantitative Studies. The findings showed lumbar stabilization exercises alone or combined with other interventions were effective in reducing pain intensity, and improving disability, and gait functional performance among older persons with low back pain. Conclusion: The current study suggests lumbar stabilization exercise is effective for pain, disability, and functional performance among older persons. However, further investigation is needed to gain more conclusive evidence for clinical practice.
Effect of Addition Tempeh Flour on Calcium, Protein, Water Content and Acceptance in Catfish Meatballs
Authors: Nur Tammamia Widyasmara , Wahyu Ningtyias Farida , Sulistiyani Sulistiyani
Published: October 2023

Introduction: More than 50% of women in each country suffer from dysmenorrhea.This can be painful during menstruation and affect 50% of a woman’s daily activities. Calcium can reduce muscle cramps after contractions. Tempeh and catfish are calcium-rich foods that people often eat, but the variety of processed products available is limited. The purpose of this study was to analyze the feasibility and compatibility of catfish meatballs with tempeh flour added with SNI fish meatballs as a healthy diet food for reducing dysmenorrhea in adolescents. Method: The research design applied was true experimental with 12 experimental units. The calcium content of the samples was determined using Atomic Absorption Spectrophotometry (AAS), the protein content used the Kjeldahl technique, the water content used the Oven method, and the acceptance test used the Hedonic Scale Test on adolescent. Data were analyzed using the One-Way ANOVA, and the acceptance test results were analyzed using the Friedman test with significance level α=0.05. The proportion of tempeh flour on catfish meatballs was 0% (P0), 10%, 20% and 30% (P10, P20, and P30). Results: The results showed that the adding tempeh flour could improve the levels of calcium, protein, and acceptability (taste) of catfish meatballs. The addition of 10 percent (P10) tempeh flour was an acceptable composition of the taste, but its value did not differ significantly from other recipes. Conclusion: Catfish meatballs P30 has the highest calcium and protein content. Further research is needed to fine-tune the flavor and confirm its effectiveness in reducing menstrual cramps.
Effectiveness of Education Using Comic Media on Knowledge About Covid-19 Among Elementary School Students
Authors: Mansur Arif Rohman , Sari Ira Mulya , Herien Yelly , Neherta Meri , Mei Chan Chong
Published: October 2023

Introduction: Children typically have a diminished capacity to comprehend the COVID-19 epidemic. To convey information about COVID-19 to elementary school students (ESS), it takes educational comic media that children like because it is “fun,” “ informative, “ and well-understood. However, the effectiveness of this intervention has yet to be thoroughly investigated. This study aimed to measure the knowledge of ESS after studying COVID-19 with comics. Methods: A pre-post quasi-experimental design with a control group was used in this study. There were 66 ESS recruited on purpose. Intervention (n = 33) and control (n = 33) groups were formed. The intervention group received COVID-19 education using comic book media. Who Will Win the Fight Between Kids, Vaayu, and Corona?, a COVID-19 Awareness Comic, was translated into Indonesian. The education was given twice every two weeks, while the standard school intervention was given to the control group. To collect data, researchers designed a questionnaire based on a literature study. The questionnaire was valid and reliable, with a Cronbach alpha of 0.71, and the results were analysed using the independent sample t-test. Results: There was a substantial difference in Knowledge towards COVID-19 ratings between the control and intervention groups (p = 0.001). The mean Knowledge towards COVID-19 score of the intervention group was higher than that of the control group (M=4.33 vs M=1.63). Knowledge about COVID-19 differed significantly between the intervention and control groups (p = 0.001). Conclusion: Comic books are effective in increasing knowledge about COVID-19 in ESS.
Qual foi o impacto da Lei de Terras de 1850?
Authors: De Melo Alvarenga Felipe , Secreto María Verónica
Published: October 2023

Este artigo busca analisar como foi aplicada a Lei de Terras de 1850, o mais importante corpo legislativo sobre a questão fundiária do Brasil, com as suas disposições e punições estabelecidas pelo seu Decreto de 1854, e compreender como esta legislação foi operacionalizada na realidade social de duas localidades cafeeiras: Valença, no Vale do Paraíba Fluminense, e o município de Campinas, no Oeste Paulista. É imprescindível entender como a “nova propriedade”, discutida pela classe proprietária no seio do Estado dialogou, compactuou e confrontou com a realidade costumeira dos indivíduos que usufruíam diretamente da terra em uma lógica já de mercado e para o mercado. Neste caso, o tortuoso processo de criação da noção de propriedade deve ser averiguado a partir desta perspectiva analítica que confronta o texto legislativo, que particulariza uma determinada propriedade, com as relações sociais que expandem o olhar do historiador interessado nas diversas formas de ser proprietários.
Peningkatan Ketrampilan Menulis Teks Prosedur melalui Penerapan Metode Think-Talk-Write
Authors: Fauziyah Tituk Romadlona
Published: October 2023

Keterampilan menulis teks prosedur siswa kelas XI IPA 3 SMA Negeri 10 Yogyakarta tahun pelajaran 2021-2022 belum baik. Penelitian ini bertujuan  meningkatkan keterampilan menulis teks prosedur melalui penerapan metode Think-Talk-Write dalam kegiatan belajar mengajar. Berjenis Penelitian Tindakan Kelas (PTK), ada 4 langkah yaitu perencanaan, tindakan, pengamatan dan refleksi. PTK dilakukan dalam dua siklus, di setiap siklus ada dua pertemuan. Siswa XI IPA 3 SMA Negeri 10 Yogyakarta sebagai subyek penelitian. Teknik pengumpulan data dengan pengamatan, angket, penilaian hasil karya siswa dan dokumentasi. Hasil analisis data dibandingkan dengan indikator keberhasilan kemudian ditarik kesimpulan. Hasil penelitian diketahui dengan metode TTW 23 siswa (64%) mencapai KKM di siklus 1 dan sebanyak 33 siswa (92%) di siklus 2. Terjadi kenaikan sebesar 28%. Indikator keberhasilan menetapkan 85% siswa tuntas dan di siklus 2 ketuntasan dicapai oleh 92%. Dengan demikian dinyatakan tindakan berhasil.
Penerapan Math Playground sebagai Penunjang Karakteristik Pendidikan di Era Revolusi Industri 4.0
Authors: Karimah Via Haiyun , Prastowo Andi
Published: October 2023

Pada era 4.0 hari ini, dunia pendidikan bersinggungan langsung dengan perkembangan teknologi yang pesat, sehingga hampir seluruh proses telah berbasis teknologi. Teknologi digunakan untuk menunjang seluruh kegiatan pembelajaran, salah satunya sebagai media pembelajaran. Bentuk media berbasis teknologi ini contohnya adalah Math Playground. Media ini mampu membentuk pengalaman belajar matematika yang menyenangkan dan bermakna bagi anak. Penelitian ini bertujuan untuk menyelidiki bagaimana Math Playground diterapkan di kelas IV MIN Rejang Lebong (RL) serta untuk mengetahui apakah Math Playground mampu mendukung karakteristik pendidikan era 4.0. Penelitian merupakan penelitian kualitatif dengan pendekatan field research melalui wawancara, observasi dan dokumentasi sebagai teknik pengumpulan datanya. Berdasarkan temuan penelitian, diketahui bahwa tahapan penggunaan Math Playground di MIN RL meliputi identifikasi kebutuhan, pengenalan kepada siswa, penerapan dalam pembelajaran, dan evaluasi.  Kesimpulan yang kedua dari penelitian ini menunjukkan bahwa Math Playground mampu membentuk pengalaman belajar yang mengasyikkan dan menyenangkan sehingga dapat membantu siswa memahami konsep pembelajaran yang diajarkan oleh guru. Selain itu, Math Playground juga mampu meningkatkan karakteristik pendidikan 4.0. Karakteristik di bidang keterampilan digital karena melalui math playground intensitas siswa dalam menggunakan teknologi digital akan meningkat. Selanjutnya, pada bidang pendidikan khusus karena pada tahap pemilihan konten, guru dapat menyesuaikan konten matematika yang sesuai dengan kebutuhan dan minat siswa yakni bermain sambil belajar.
Upaya Meningkatkan Kesiapan Karier Siswa melalui Bimbingan Teman Sebaya (BTS) Pasca Pandemi Covid-19
Authors: Rahman Fuad Aminur
Published: October 2023

Tujuan dari penulisan adalah untuk mengetahui apakah layanan Bimbingan Teman Sebaya (BTS) dapat meningkatkan kesiapan karier (career readiness) siswa  pasca pandemi Covid-19. Metode penelitian yang digunakan, melalui penelitian tindakan bimbingan dan konseling (PTBK) dengan 2 (dua) siklus dimana setiap siklus terdiri dari 2 (dua) pertemuan. Strategi pengumpulan informasi menggunakan lembar observasi dan hasil tes yang dianalisis  melalui  Microsoft Excel 2016. Subyek berjumlah 14 siswa kelas XI SMAN 1 Cihara. Dilihat dari hasil pelaksanaan, menunjukkan adanya peningkatan skor persiapan karier siswa kelas XI setelah melaksanakan layanan bimbingan teman sebaya (BTS)  yang semula pada pertemuan ke-1 pada siklus I untuk rata-rata skor aktivitas yakni 27 poin dan pertemuan ke-4 pada siklus ke II menjadi 62 masuk kategori baik, lalu pada pertemuan ke-1 pada siklus I untuk rata-rata skor antusias yakni 28,25 poin dan pertemuan ke-4 pada siklus ke II menjadi 58,75 sehingga masuk kategori baik. Selanjutnya, hasil tes kesiapan karier, adanya peningkatan data hasil skor tes kesiapan karier siswa dimulai dari pra tindakan, pasca siklus I dan pasca siklus II, Dilihat dari pra tindakan yang awalnya mendapat skor 49 dengan kategori cukup, selanjutnya, pada pasca siklus I terjadi peningkatan 11 poin yaitu dengan skor 60 dan masuk kategori baik, dan terakhir pada pasca siklus II terjadi peningkatan skor sebesar 11 poin sehingga skor  menjadi 71 dan masuk kedalam kategori baik.
Pengembangan Media Permainan Ular Tangga untuk Meningkatkan Pemahaman Peserta Didik pada Keragaman Pakaian Adat Daerah
Authors: Damayanti Mega , Hakim Zerri Rahman , Pribadi Reksa Adya , Setiawan Sigit
Published: October 2023

Pengembangan media penelitian ini digunakan untuk mempelajari keberagaman pakaian adat daerah yang diberikan nama “LAGA PATI (Ular Tangga Pakaian Adat Indonesia)” untuk peserta didik kelas IV-B di SDN Pluit 03. Tujuan pada penelitian ini ingin memperoleh informasi mengenai keterlibatan guru pada proses pengembangan media pembelajaran permainan ular tangga, informasi mengenai respons peserta didik pada media pembelajaran permainan ular tangga, informasi peningkatan pemahaman peserta didik pada keragaman pakaian adat daerah setelah menggunakan media pembelajaran permainan ular tangga, dan informasi kelayakan media pembelajaran permainan ular tangga. Penelitian ini menggunakan metode penelitian R&D (Research and Development) dengan menggunakan model pengembangan 4D (define, design, development, dissemination). Pengumpulan data dalam penelitian ini menggunakan observasi, wawancara, angket/kuesioner, tes dan dokumentasi. Hasil pada penelitian ini menunjukkan bahwa (1) Melibatkan guru kelas  dapat membantu peserta didik untuk menemukan karakteristik gaya belajar yang sesuai dengan kebutuhannya; (2) Respons peserta didik kelas IV-B di SDN Pluit 03 membawa dampak pada aspek sosial dan sikap peserta didik; (3) Pemahaman peserta didik kelas IV-B di SDN Pluit 03 mengalami peningkatan dengan hasil rata-rata pre-test 59 yang berkategori “Perlu Bimbingan” meningkat setelah post-test memperoleh rata-rata 98 dengan kategori “Sangat Baik”, dan (4) Rata-rata hasil uji validasi ahli diperoleh skor persentase kelayakan sebesar 90,75% pada kategori “Sangat Layak”.
A Moment of Crisis
Authors: Evans Jennifer
Published: October 2023

Once in adulthood, genitourinary conditions were presented as a moment of crisis that exposed the body to impotence and infertility. Surgical texts in particular foregrounded these concerns as damage to the testicles, which was understood to be a key danger in surgical treatments for hernia and bladder stones. Surgeons were therefore careful to point out that their own skill was attested by their ability to retain men’s fertility while completing such treatments. This chapter also emphasizes that although impotence and infertility could be concealed, keeping such a secret could be difficult. Several conditions, notably venereal disease, caused the beard to fall out. Thin and patchy facial hair thus signalled to the world the crisis that male patients were experiencing.
Hong Kong Pop Culture in the 1980s
Authors: Chu Yiu-Wai
Published: October 2023

This book deals with the 1980s – the “golden decade” of Hong Kong pop culture – in which a cosmopolitan lifestyle of pop and chic emerged in the city. Bookended by two major historical incidents, the 1980s will probably enter the annals of Hong Kong history as the decade that defined its future after reversion to Mainland China. Having witnessed and experienced the rise of Hong Kong pop culture to unprecedented heights in this decade, the author enhances its context through a story about his own personal belongings. Examining popular genres including television, film, music, fashion, disco and city magazine, this book teases out the distinctive aspects of Hong Kong pop culture that defined (his) Hong Kong. As Hong Kong has been undergoing drastic changes in recent years, it is necessary to point toward new imaginaries by re-examining its development. Toward this end, this book will shed light on an important research area of Hong Kong Studies as an academic discipline.
The Sound of Chinese Cool: Do You See the City Sing?
Authors: Chu Yiu-Wai
Published: October 2023

The 1980s saw a surge in Hong Kong’s pop music scene, which witnessed a paradigm shift on several fronts: idol business, cross-media and crosscultural hybridizations, and the concert industry. Having gathered enough momentum in the 1970s, Cantopop became firmly established as a pop music product for the consumption of the majority of the listening and viewing public in Hong Kong, as well as Chinese communities across the world. Hong Kong Cantopop, while unabashedly commercial, remained diversified and hybridized, possessed of creative agency. This chapter examines how Cantopop turned into the trendsetter of Chinese pop music, becoming a multibillion-dollar pop industry acclaimed as “the Chinese cool”.
Introduction
Authors: Chu Yiu-Wai
Published: October 2023

The 1980s was a critical and transitional decade for Hong Kong, in connection with not just politics and economics but also culture and lifestyle. Against this backdrop, this chapter offers a brief account of “Hong Kong” and its people, the choices of pop culture and the emphasis on a single decade in relation to present researches on these topics. It is argued that Hong Kong’s stardom can be effectively studied from the perspective of creative synergies among different media texts. The notion of “multimedia stardom” is adopted to highlight the synergies among various practices of pop culture in the 1980s.
THE ACCOUNTANT’S PERSPECTIVE ABOUT THE REGULATION OF LAW 6380/19
Authors: Domínguez Escobar Andrea , Alegre Ramírez Gabriela , Soledad Gómez Sandra
Published: October 2023

This research work aims to demonstrate the knowledge that professionals have about the new tax regulations, since it is important because it helps to have a better control of the declarations of each tax. Our quantitative approach gave us statistical data with more accurate results, a descriptive investigation was planned, through closed surveys to know exactly what the real situation is, resulting in professionals handling the new regulation of law 6380/19. It is important to highlight that professionals do not agree with the new implementation of the law that unifies taxes, on the other hand, they are dissatisfied with the training provided by SET.
EMPLOYMENT OF STUDENTS GRADUATED FROM COMMERCIAL ENGINEERING UPE CDE HEADQUARTERS
Authors: Ramona Garcete Caballero Ilza , Raquel González Doldán Liliana , Carvallo Molas Rossalía
Published: October 2023

In recent years, the number of professionals graduated from different Faculties with great knowledge to face a day-to-day job according to their abilities has increased remarkably. At present, the employment history of the students graduated from the Business Engineering Career of the Universidad Privada del Este, CDE Headquarters for the period 2016 and 2017 is not known, and the position they occupy in the market today and in what role is also unknown. they serve as graduates. A survey was carried out on 52 graduates of the Commercial Engineering career period 2016 and 2017, in which the researcher elaborates questions in an open and closed way, in order to know their professional activities and the opinion they have regarding their position. work, in order to obtain all the information possible, the approach used is the quantitative one to demonstrate the current performance of the students graduated from the period 2016 and 2017, with the help of the survey carried out we were able to identify that there are several students who are performing in his area as a Commercial Engineer.
ANALYSIS OF THE INCOME OF BEEF IN THE CIUDAD DEL ESTE MARKET
Authors: Fernanda Vargas Britez Angela , Belén Silvero Rojas Natalia , De Jesús Esquivel Núñez Anderson
Published: October 2023

The objective of this paper is to analyze the consequences of the entry of beef through the triple border for distributors and merchants of the national product in the Ciudad del Este market. The bibliographic review carried out by the authors addresses three thematic units that revolve around concepts related to the market, the beef market, meat marketing, the irregular entry of beef in Ciudad del Este and the legal provisions that make up the legal framework that regulates this economic activity. The research has a mixed approach, which qualitatively and quantitatively analyzes the data obtained from the study sample. The descriptive research level. Likewise, it is concluded that the entry of beef through the triple border has severe consequences for distributors and merchants of meat products in the Ciudad del Este market.
MALE HYPERMELANOSIS
Authors: Da Assunção de Sousa Fernanda , Wellyngton Pereira de Souza José
Published: October 2023

INTRODUCTION: Melasma is a dermatosis, acquired from melanocytic hyperactivity. Clinically, it is characterized by asymmetrical brownish macules located preferentially on the face, which can affect the anterior thoracic, cervical and upper limbs. OBJECTIVES: To analyze the pathophysiology of melasma from the perspective of the male population. METHODS: The present study is a literature review, of a descriptive-exploratory nature. The search for the analyzed studies was carried out in the VHL and Google Scholar databases, using the descriptors, inclusion and exclusion criteria in the month of September 2022, the selected articles included in this study. RESULTS AND DISCUSSION: The etiopathogenesis of melasma in men is similar to that in women, except for hormonal factors. Melasma treatment has successful responses when combined therapies that boost whitening effects, nutricosmetics, dermocosmetics and peelings have their positive effects. CONCLUSION OR FINAL CONSIDERATIONS: Studies focused on the emergence and treatment of Melasma in men, taking into account their biological, mental and social individuality, are scarce, which makes its exploration limiting. Although the etiology is multifactorial, a condition that has not been established solely as one that favors this dermatosis and its aggravation, studies are necessary in order to optimize the management and therapeutic measures in these patients.
La tributación de determinadas operaciones societarias por la denominada cuota gradual de Actos Jurídicos Documentados. Estudio del artículo 75 del Reglamento del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados
Authors: Trigo Sierra Luis Fernando , Gómez Verdesoto Marta
Published: October 2023

Accésit Premio Estudios Financieros 1997
El presente trabajo viene referido a una figura impositiva arcaica que ha sobrevivido en nuestro sistema tributario al paso del tiempo y de las reformas: el Impuesto sobre Actos Jurídicos Documentados.
Los autores, profundizando en sus orígenes y antecedentes en busca de rasgos que permitan aclarar su oscura y compleja configuración legal, llegan a la conclusión de que su evolución normativa ha ido desdibujando y deformando sus características esenciales y que la aplicación que de las normas reguladoras de este impuesto se viene haciendo por la Administración y los Tribunales en determinados casos se encuentra afectada por tan desorientadora evolución.
En el trabajo se plantea una interpretación de estas normas que busca el respeto y la coherencia con los principios constitucionales tributarios y la normativa europea.
El estudio del artículo 75 del Reglamento del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, que básicamente reproduce con rango normativo el criterio de la Administración en la aplicación del impuesto a determinados supuestos de operaciones societarias, sirve para poner de manifiesto los problemas señalados y las soluciones propuestas.
El estado de tesorería: una revisión crítica de sus elementos conceptuales
Authors: Pancorbo de Rato Antonio
Published: October 2023

Un estado de tesorería que forme parte de las Cuentas Anuales debiera caracterizarse por su objetividad y facilidad de comprensión. Sin embargo, a juicio del autor, no siempre se alcanzan esas características. El presente trabajo hace un análisis crítico de los elementos que configuran dicho estado, tanto en la doctrina más generalizada como en su concreción en los principales modelos de estados de tesorería normalizados. Concluye proponiendo los conceptos que más se ajustan a las posibilidades y limitaciones de la contabilidad financiera. En nuestro país destaca la Propuesta de Documento de la AECA (1996) que es especialmente tenida en cuenta, aunque no se concibe este trabajo como un análisis de dicho documento, sino del estado de la cuestión en general.
El concepto de error de hecho en el procedimiento de rectificación de errores de hecho en derecho tributario. Estudio del ámbito objetivo de aplicación del artículo 156 de la Ley General Tributaria
Authors: Mongay I Soler Montserrat
Published: October 2023

Accésit Premio Estudios Financieros 1997
La hermenéutica del procedimiento de rectificación de errores de hecho se ha visto tradicionalmente condicionada por la parquedad de la regulación legal y la necesidad latente en la dogmática jurisprudencial de evitar la extensión del mismo a supuestos no susceptibles de inclusión en su ámbito de aplicación. Se ha producido, en definitiva, la incorporación en el método interpretativo de argumentaciones de carácter finalista, que han conducido a la reconfiguración del concepto de error de hecho mediante la introducción de consideraciones y elementos extraños a la institución, que han desvirtuado aspectos esenciales del procedimiento.
El presente trabajo tiene por objeto el estudio del concepto de error de hecho como elemento de definición del ámbito objetivo de aplicación del procedimiento de rectificación. Se propone la reelaboración del concepto de error de hecho como elemento vertebrador de la institución y se defiende la tesis de que el único medio de garantía de la correcta aplicación del procedimiento de rectificación es la adecuada construcción del concepto de error de hecho.
Las modificaciones de los tributos locales producidas por las Leyes 65/1997, 66/1997, de Presupuestos Generales del Estado y de medidas para 1998, respectivamente, y por la Ley 53/1997, de 27 de noviembre
Authors: Calvo del Castillo Vicente
Published: October 2023

Análisis de las modificaciones de la Hacienda Local originadas por la Ley 65/1997, de 30 de diciembre, de Presupuestos Generales del Estado para 1998, Ley 66/1997 de medidas, y Ley 53/1997, de 27 de diciembre, por la que se modifican determinados preceptos del Impuesto sobre Bienes Inmuebles.
En relación al Impuesto sobre Bienes Inmuebles, la Ley de Presupuestos actualiza los valores catastrales en un 2,1 por 100. La Ley 53/1997 crea el elemento tributario de la base liquidable, que consiste en la reducción de la base imponible por un coeficiente reductor resultante de un coeficiente único: el 0,9 el primer año, que se irá reduciendo un 10 por 100 hasta desaparecer en el año décimo, y un componente individual. La reducción procederá cuando se revisen los valores catastrales.
En el Impuesto sobre Actividades Económicas, se modifican algunos epígrafes y notas de la tarifa -entidades financieras, enseñanza no reglada, garajes y aparcamientos, ambulancia, teatros, cines, videos- y un par de reglas de la Instrucción. No se incrementan las tarifas.
Con carácter general para todos los impuestos y tasas municipales, se establece una bonificación de la cuota del 95 por 100 por actividades y operaciones relacionadas con el Año Santo Jacobeo 1999 y Santiago de Compostela Ciudad Cultural 2000.
La cuota gradual del Impuesto sobre Actos Jurídicos Documentados desde una interpretación principalista
Authors: Ibáñez García Isaac
Published: October 2023

En el presente artículo se postula por la abolición del arcaico Impuesto sobre los Actos Jurídicos Documentados por no ajustarse a elementales principios de justicia tributaria, al no superar el canon constitucional de capacidad económica.
Dicha opinión, como puede observarse de la lectura del trabajo, es sustentada por un amplio sector doctrinal, que ha revivido la polémica que siempre ha girado en torno a este controvertido impuesto que, por otro lado, está quedando fragmentado en virtud de decisiones puntuales tanto del Tribunal de Justicia de las Comunidades Europeas como de nuestro Tribunal Supremo.
La nueva graduación de las sanciones tributarias
Authors: Peña Garbín José Miguel
Published: October 2023

Con un retraso de tres años el Real Decreto 1930/1998 ha venido a desarrollar los distintos criterios que intervienen en la graduación de las sanciones por infracciones tributarias. En esta colaboración se analizan las principales novedades acompañadas de ejemplos prácticos y se concluye con una valoración global de la situación creada tras las últimas reformas en el campo de las sanciones.
Contabilidad. Operaciones financieras (II) (casos prácticos)
Authors: De Benito Cámara Inmaculada , Machín Moreno María
Published: October 2023

CONTABILIDAD
Caso 1. Operaciones de IVA.
Caso 2. Contabilización del Impuesto.
Caso 3. Valoración fondo de comercio. Provisión de valores negociables.
Caso 4. Contabilización de contratos en firme imputando los ingresos al final de los mismos.
Caso 5. Reconstrucción de balances.
Caso 6. Regularización, cierre y elaboración de la cuenta de Pérdidas y ganancias.
OPERACIONES FINANCIERAS
Caso 7. Imposición plazo fijo. Descuento de letras. Préstamo sistema francés.
Modelos de financiación autonómica de la sanidad
Authors: Quintana Ferrer Esteban
Published: October 2023

El trabajo que aquí se presenta intenta, por un lado, poner de relieve algunas disfunciones y aspectos discutibles del actual modelo de financiación mediante transferencias presupuestarias estatales de los servicios sanitarios que ejecutan hasta el momento siete de nuestras Comunidades Autónomas en su respectivo territorio; y, por otro, resaltar los aspectos positivos que pueden extraerse de algunos sistemas alternativos de financiación de estos servicios que, como el regional italiano, ha evolucionado desde un estricto modelo de transferencias estatales hasta la sustitución del mismo por otro basado en el establecimiento de un nuevo impuesto regional sobre las actividades productivas, o que, como el defendido desde diversas instancias políticas y doctrinales, postula la introducción en el debate de las posibilidades que ofrece la cesión a las Comunidades Autónomas de los impuestos especiales del Estado y la afectación de los mismos a gastos sanitarios.
Novedades más significativas de la Ley 40/1998, de 9 de diciembre, del Impuesto sobre la Renta de las Personas Físicas
Authors: Alonso Alonso Roberto
Published: October 2023

El presente trabajo tiene por objeto facilitar al lector una primera aproximación a la Ley 40/1998, de 9 de diciembre, del Impuesto sobre la Renta de las Persona Físicas y otras Normas Tributarias, analizando las novedades más significativas que incorpora con respecto a la normativa anterior (normativa en vigor a 31 de diciembre de 1998). Todo ello salvando las importantes diferencias estructurales que median entre la Ley 18/1991, de 6 de junio, y la nueva Ley del IRPF y a expensas, claro está, del inminente desarrollo reglamentario de ésta.
Modificaciones introducidas en la Ley del Impuesto sobre Sociedades por la nueva Ley del Impuesto sobre la Renta de las Personas Físicas
Authors: Álamo Luis Juan , Matres Casado Manuel
Published: October 2023

El presente trabajo tiene por objeto examinar las modificaciones que la disposición final segunda de la Ley 40/1998, de 9 de diciembre, del Impuesto sobre la Renta de las Personas Físicas, introduce en la Ley 43/1995, de 27 de diciembre, del Impuesto sobre Sociedades.
Las competencias normativas de las Comunidades Autónomas en el proceso de armonización fiscal de la Unión Europea
Authors: Villar Ezcurra Marta
Published: October 2023

La reciente reforma del IRPF, la realidad de la moneda única y los nuevos retos que en materia tributaria deben afrontar los Estados de la Unión Europea, constituyen motivo suficiente para reflexionar sobre la incidencia de estos factores en el sistema de financiación de las Comunidades Autónomas.
El sistema de cesión de tributos y la opción legislativa de compartir competencias normativas con las Comunidades Autónomas se inserta en un contexto más amplio, dentro del ordenamiento comunitario, que impone ciertas exigencias de armonización y no discriminación, que deben ser tenidas en cuenta e interpretarse en su justa medida.
El presente trabajo analiza desde el prisma del Derecho comunitario el reparto competencial diseñado en las Reformas de 1996 para las Comunidades Autónomas, apuntando los eventuales problemas de compatibilidad con el ordenamiento comunitario.
La imputación temporal de ingresos y gastos (I)
Authors: Sanz Gadea Eduardo
Published: October 2023

El presente artículo examina la cuestión de la imputación temporal de ingresos y gastos en el Impuesto sobre Sociedades. A partir de la norma a tal efecto establecida en el artículo 19 de la Ley 43/1995, se exponen los criterios que en relación con el principio del devengo de ingresos y gastos ha venido estableciendo la doctrina contable. Especial énfasis se ha puesto en constatar la armonía existente entre dicha doctrina y las normas jurídicas reguladoras de las operaciones determinantes de ingresos, lo que permite descartar la existencia de una oposición entre los aspectos jurídicos y económicos del devengo de ingresos y gastos, y, por el contrario, realzar la necesidad de contemplar ambos conjuntamente para obtener soluciones acertadas a los problemas que, en esta materia, se plantean.
Tributos cedidos y legislación autonómica
Authors: Quintana Ferrer Esteban
Published: October 2023

El presente trabajo analiza distintas cuestiones que plantea la cesión a las Comunidades Autónomas de determinadas competencias normativas sobre los tributos cedidos, en los términos previstos tras la reforma de 1996.
Se describe primero el régimen de las competencias normativas autonómicas sobre los tributos cedidos, de acuerdo con las posibilidades ofrecidas por la LOFCA y la legislación ordinaria estatal que acoge el régimen de la cesión. Se realiza, a continuación, una recopilación sistematizada de la legislación dictada en esta materia por las Comunidades Autónomas y aplicable en los ejercicios de 1998 y 1999. Y se exponen, finalmente, los rasgos más característicos de la valoración doctrinal sobre la atribución de potestades normativas a las Comunidades Autónomas en esta materia.
En una segunda parte se apuntan un conjunto de reflexiones sobre la titularidad y el ejercicio de todas estas competencias legislativas autonómicas. Desde una perspectiva formal, se tratan dos aspectos fundamentales: la discusión acerca de la naturaleza originaria o derivada de las citadas competencias y distintas cuestiones de técnica legislativa que se aprecian en las leyes estatales y autonómicas sobre los tributos cedidos. Desde un ámbito material, se pretende contrastar el grado de compatibilidad que se produce entre la legislación autonómica sobre los tributos cedidos y el contenido de los principios constitucionales de autonomía financiera, territorialidad e igualdad.