bluuebunny/crossref_metadata_2025 huggingface dataset:
EFFECTIVENESS OF ONLINE SALES TECHNIQUES VIA LIVE SHOWS: BASED ON ONLINE SHOPPING EXPERIENCE, PRODUCT SUITABILITY AND PURCHASING POWER IN FOLLOWING ONLINE SHOPPING TRENDS
Authors: David Hamonangan Simamora  , Hendra Jonathan Sibarani  , Andreas Alvin Liadi  , Sari Mariahma Nova Sipayung
Published: July 2024

Online shop is an alternative form that can be used by business people to offer products or services to consumers as the number of internet users continues to grow. Sales through live shows are not only available in the Tiktok application, but also in e-commerce and social media such as Shopee, Tokopedia, Facebook, Instagram, Lazada and many others. The purpose of this study is to test and analyse the online shopping experience, product suitability and purchasing power with the effectiveness of online sales techniques via live shows. The research method is quantitative research with data analysis techniques using Partial Least Square (PLS) analysis including outer model analysis, inner model and partial and simultaneous hypothesis testing. The population and sample in this study were residents of sub-districts in Medan Petisah who had characteristics as respondents who used live shows in sales techniques and product offerings as many as 100 respondents. The results of the study obtained online shopping experience with a t-statistic value of 1.987 > 1.66 and p-values 0.048, product suitability with a t-statistic value of 3.951 > 1.66 and p-values 0.000, while in purchasing power has a t-statistic value of 2.276 > 1.66 and p-values 0.023, which means that the variables of online shopping experience, product suitability and purchasing power have a positive and significant effect on the effectiveness of online sales via live shows.
PROFITABILITY AND TAX AVOIDANCE: THE MODERATING EFFECT OF INDEPENDENT COMMISSIONERS
Authors: Azizi Rosida  , Wahidatul Husnaini
Published: July 2024

This research aims to empirically test the effect of profitability on tax avoidance, which independent commissioners moderate. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study was determined using a purposive sampling technique, which resulted in 485 observations. The research method used in this research is quantitative. Moderated Regression Analysis (MRA) tests the interaction effect of moderating variables. The research results show that profitability does not affect tax avoidance. Independent Commissioners cannot moderate the relationship between profitability and tax avoidance. The results of this study were unable to confirm agency theory. The limitation of this research is that not all hypotheses are supported. Further research can use measurements and other variables that influence tax avoidance.
Pengaruh Penerapan Total Quality Management (TQM), Sistem Pengukuran Kinerja, dan Komitmen Organisasi terhadap Kinerja Manajerial
Authors: Marthin Adam , Saebani Akhmad
Published: July 2024

Penelitian ini merupakan penelitian kuantitatif terkait total quality management (TQM), sistem pengukuran kinerja, dan komitmen organisasi serta pengaruhnya terhadap kinerja manajerial. Penelitian ini melibatkan 39 manajer dari 27 kantor perusahaan jasa pengiriman yang tersebar di wilayah Kota Bekasi sebagai sampel. Pemilihan sampel dalam penelitian ini dilakukan secara jenuh. Pengujian hipotesis dalam penelitian ini menggunakan analisis jalur (path analysis) dengan melihat pengaruh langsung dan tidak langsung atas masing-masing variabel bebas terhadap variabel terikatnya menggunakan alat bantu SmartPLS, dengan tingkat signifikansi 5% (0.05). Hasil dari pengujian diperoleh (1) tidak terdapat pengaruh signifikan atas TQM terhadap kinerja manajerial, (2) tidak terdapat pengaruh signifikan atas sistem pengukuran kinerja terhadap kinerja manajerial, dan (3) terdapat pengaruh positif dan signifikan atas komitmen organisasi terhadap kinerja manajerial.
Pengaruh Arus Kas Bebas, Set Peluang Investasi, dan Struktur Kepemilikan terhadap Kebijakan Dividen
Authors: Rulianto Abiyu Jabbar , Nopiyanti Anita
Published: July 2024

Penelitian ini dilakukan untuk mengetahui pengaruh dari arus kas bebas, set peluang investasi, kepemilikan manajerial, dan kepemilikan institusional terhadap kebijakan dividen pada perusahaan sektor non-keuangan yang terdaftar di indeks Kompas100 pada periode tahun 2018 – 2020. Menurut UU No.40 Tahun 2007, perusahaan diharuskan mencadangkan labanya dan membagikan dividen ketika laba bersih bernilai positif. Namun, kenyataannya, banyak perusahaan yang memiliki laba bersih negatif yang dapat membayarkan dividen. Kemudian, terdapat juga perusahaan yang memiliki laba bersih positif yang tidak membayarkan dividen. Hal tersebut merupakan fenomena dasar dari penelitian ini. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling hingga menghasilkan sebanyak 57 sampel perusahaan sektor non-keuangan. Teknik analisis data pada penelitian ini menggunakan uji pemilihan model regresi data panel, uji asumsi klasik, uji hipotesis, dan uji regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa arus kas bebas, set peluang investasi, kepemilikan manajerial, dan kepemilikan institusional tidak memiliki pengaruh yang signifikan terhadap kebijakan dividen.
Peran Komisaris Independen dalam Memoderasi Risiko Perusahaan dan Pertumbuhan Penjualan Terhadap Tax Avoidance
Authors: Nurjanah Luthfiana , Masripah Masripah
Published: July 2024

Tujuan dilakukannya penelitian ini adalah untuk memastikan dan menganalisa peran komisaris independen dalam memoderasi risiko perusahaan dan pertumbuhan penjualan terhadap tax avoidance. penelitian ini menggunakan sampel perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020. Teknik sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan perolehan sampel sebanyak 80 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data panel. Teknik analisis data pada penelitian ini menggunakan uji asumsi klasik, uji pemilihan model, uji regresi linier berganda, dan uji hipotesis. Hasil dari penelitian ini menunjukkan bahwa risiko perusahaan dan pertumbuhan penjualan tidak memiliki pengaruh yang signifikan terhadap tax avoidance. kemudian komisaris independen tidak mampu memoderasi hubungan risiko perusahaan dan pertumbuhan penjualan terhadap tax avoidance.
Value Added Tax, Governance and Economic Growth in a Democratic Era
Authors: Chinweoke Nwaeze , Kalu Maurice Chukwu , Ufomadu Ogechukwu Abel
Published: July 2024

Economic growth can be seen as an effect of both taxation and different strategies of governance applied to enhance the national macroeconomic environment. Taxes and governance are determining factors in the evolution of socio-economic life, influencing also economic growth. This paper aimed to identify the relationship between value-added tax, governance and economic growth of Nigeria using the Autoregressive Distributed Lag (ARDL). Based on the annual data from Nigeria, the Granger causality test was applied to identify the cause-and-effect mechanism of the variables. The results revealed that value-added tax enhances economic growth but this could be hampered by bad governance. In terms of the Granger causality test, VAT and governance indices collectively influenced real gross domestic product (measure of economic growth) and the combination of real gross domestic product and governance indices influenced value-added tax. Recommendations were made that the government should make sure that money raised through VAT is properly utilized for infrastructure improvements that are obvious for taxpayers to see and appreciate, including strengthening the collection apparatus, closing loopholes, and making room for a more efficient VAT system.
Subpoenaing Luther on Questions of Polygyny
Authors: Dogara Gentleman Gayus
Published: July 2024

The study discussed debatable questions of Martin Luther’s support to polygyny, which are considered perennial enough to warrant a rejoinder of curricular relevance to Biblical Christianity and theology from a contemporary African perspective. Accordingly, the study proposed that the curriculum of Biblical theology is a tool for deliberating on Luther’s stand in support of polygyny. Also encapsulated in this proposition is that the curriculum of Biblical theology is consequential to building a parameter for addressing questions of polygyny in African Christianity. The study pursued two purposes. Purpose 1: to consider the ways through which a contemporaneous proxy rejoinder to subpoena on Luther on perennial questions of polygyny can be delimited in the curricular documents of Biblical theology for students in Africa. Purpose 2: to deliberate on how a contemporaneous proxy rejoinder to subpoena on Luther on perennial questions of polygyny can be delimited in pedagogy towards facilitating the curriculum of Biblical theology by teachers in Africa. The study was facilitated by the qualitative research methodology, via which primary historical documents were examined primarily using the documentary analytical method. A key conclusion of the study is that, the abundance of evidences in Scripture in favor of both monogamy and polygyny makes opposing either monogamy or polygyny as an exercise against Biblical revelation in its various stages of unfolding. A fundamental recommendation from the study is that Christians gifted in various areas of pastoral and pulpit ministries who, because they are linked to polygyny, are deprived of opportunities to serve in the current formal church systems, need to start thinking, strategizing, working, and leading all who need to identify with a movement of the Holy Spirit, towards establishing more polygyny-compliant churches at both local and denominational levels, or more actively participate in such churches so that they would become more solidified.
الأحاديث النبوية في مكانة المرأة وحقوقها: خطة للتجميع والتبويب منهجيا
Authors: Tazammol Muhammad Tazammol Hoque
Published: July 2024

In the process that led to the expansion of Islam under the prophetic leadership at the beginning of the seventh century, Muhammad (Sm.) created a dignified status for women. This statement has been established through various Qur’anic verses that the status of men and women is equal to Allah. The Prophet (Sm.) engaged through the teachings of these verses to realize the effect of taking practical steps. In the third century of Hijrah, in the golden age of Hadith compilation, the traditions of the Prophet (Sm.) was categorized titling into various chapters and sections on many issues of Islam. There are many traditions in different chapters and sections of the Hadith Books, which are related to the dignities and rights of women. In contemporary considerations, it is necessary to compile specific titles on those Hadiths categorizing in the light of the status and rights of women. Muslim scholars also agree that, women's dignified position in the socio-economic process of Islam has been confirmed. Though, discussion regarding women's status as mothers, wives, sisters and daughters in their various research works has reached a higher level. However, it is undeniable that male and female are equal in Islam in principle, but in real terms, discriminatory thinking and attitude about men and women lies within Muslim mind. Especially, the idea of ​​rights is been hidden in the widespread discussion of dignity. Therefore, it is very necessary to judge the position of women in the main Islamic texts Quran and Hadith. In this process, the methodology followed by the prominent scholars in the golden age of Hadith compilation, is very nice to be attracted. In particular, the method of Imam Bukhari (Ra.) is very rare. In this article, the need for presenting the traditions of the Prophet (Sm.) on categorizing into chapters and sections will be highlighted. The current study is indented to present the proposed titles of chapters and sections with a view to explore the Quranic and prophetic references in the issues like balance of status and rights based on equality and equity, the concept of dignities and duties, principles of participatory policies in the continuation of their mutual progress and development, and spiritual fulfillment at large.
قصيدة المساء للشاعر خليل مطران: دراسة بلاغية
Authors: Md Manirozzaman
Published: July 2024

خليل مطران الشاعر المبدع ورائد الشعر العربي ، هو أحد الرواد الثلاثة للمدرسة الرومانسية وعضو مهم في حركة التجديد. والعضوان الآخران في هذه المسيرة المستنيرة هما الشاعران حافظ إبراهيم وأحمد شوقي. لقد ثاروا وتمردوا على الأسلوب التقليدي لكتابة الشعر ودعوا إلى تجديد الشعر وعرض الصور النمطية في الموضوعات التي تركت التمسك بالقواعد العربية. قدموا الشعر الرومانسي أو الكلاسيكي. قصيدته "المساء" مظهر من مظاهر الرومانسية والتجديد. غنى مطران هذه القصيدة الشهيرة عند غروب الشمس من حياته. وقد بني بأقوى عناصر العاطفة ، والمشاعر الناعمة ، والكلمات القوية ، والجمل المنسقة ، مما زاد من جمالها. من أبرز أنواع الجمال في الشعر تزيينه باستخدام البلاغة. استخدمها الشاعر في هذه القصيدة باهتمام كامل ، وهدفنا إلى تحليلها بدقة في المقال ، وهذه السمات موجودة في كل شعر ونثر الشاعر. نشأ الشاعر لموهبته الشعرية كشاعر متجدد وكاتب نبيل ، وعرف أيضًا بالشاعر الرومانسي لتسلطه على عواطفه على كلماته وحروفه. لُقّب بشاعر الدول العربية لأسلوبه القوي في كتابة القصائد.
الأدب الإسلامي العربي: أصله و تطوره
Authors: Karim Mohammad Shamsul , د. محمد محمود الحسن
Published: July 2024

الأدب تصوير الحياة والإنسان والكون في صورة فنية، والأدب العربي يشمل كل محتوى الأدب عبر التاريخ في اللغة العربية، والأدب الإسلامي العربي يحتوي أدب كل أديب الذي يكتب بالعربية ويحمل في نفسه غاية الهداية إلى الإسلام. وسمات هذا الأدب تتجلى  في الأدب الجاهلي ثم تطور  بغصونه الخضر في عهد النبوة والخلفاء الراشدة  بمجهودات الأدباء الألمعيين الذين لعبوا دورا بناء ، وصنفوا مؤلفات عديدة في النثر والنطم. وفي العصور ما بعد الخلفاء الراشدين كثُر الكتاب والأدباء، وتنوعت غايتهم الأدبية وتبددت أفكارهم الفنية، فطفق الأدب العربي يسير شيئا فشيئا إلى ميادين الأدب بكلكله حتى وصل إلى نهابة المطاف، وتدخل فيه أفكار الأدباء من العجم وأساليبهم، فتوفرت فروع الأدب في الأدب الإسلامي العربي من الشعر والنثر؛ والقصة ،والقصة القصيرة، والرواية والمسرحية، والملحمة وغيرها من أنواع الأدب. فهذا المقال سيركز على أصل الأدب الإسلامي العربي ثم يتطرق إلى دراسة عامة في تطوره بإيجاز.
Teaching the skills and elements of Arabic language in the department of Arabic in the University of Dhaka: Problems and Solutions
Authors: Dr Md Mizanur Rahman
Published: July 2024

Teaching Arabic at the Department of Arabic, University of Dhaka, began with the beginning of its establishment in 1921 AD. As the non-Arabic speakers, the students of the department of Arabic at this University need to learn all the elements and skills of the Arabic language. But teaching it as a foreign language is not so easy, because the difficulty of teaching a foreign language varies according to the student's age and the environment in which he lives. The methods of teaching second language in the early ages differ from the methods followed by the specialists in teaching Arabic to non-native speakers in modern time. At present, we see a lot of research on the methods to facilitate the teaching of Arabic language to non-native speakers. The evolution of its teaching methods has developed significantly in this era. A large number of institutes, schools and centers have been opened to teach Arabic inside and outside the Arab countries. There are many specialists and non-specialists who are working in the field of teaching Arabic to non-native speakers. The department of Arabic, university of Dhaka, also has been working since its journey to develop the syllabus and curriculum regarding Arabic language teaching. However, the methods of teaching Arabic in this department need to be facilitated more, so that the teachers can know and apply its procedures. The department also needs modern educational instruments and technologies to teach the language properly, to prepare plans, curricula, courses and to write books, assessment tools, etc, which are very essential for teaching language to non-native speakers. In this article, we will try to identify the problems that teachers and students of the department are facing in teaching and learning Arabic language as a second language. And then we will try to explain the appropriate solutions.
دوافع حرب الاستقلال لبنغلاديش ونتائجها بعد مرور خمسين سن
Authors: Dr Abdullah Al-Maruf
Published: July 2024

Bangladesh is a sovereign and independent country since 16 December 1971. The people of Bangladesh were persisting with the supreme sacrifice in the liberation war. Millions of people were victims of genocide. The declaration of independence was made by Father of the Nation Bangabandhu Sheikh Mujibur Rahman on 26 March 1971, who was at that time actually the Prime Minister-elect. But the conspiracy of political and military leaders of West Pakistan compelled him to this end. Nevertheless, struggle of People of East-Bengal or East-Pakistan was constant effort over the decades for an independent motherland where mother tongue will be safe and this nation could be flourished. This fertile green riverine country had all the potentials to be a developed country. But always a conspiracy of high ambitious hypocrites set obstacles to our expected development. But by the grace of Almighty Allah we are now discerning dreams come true. At the head of 50 years of independence we are to evaluate our sacrifices and to realize the extent of our achievements. This view-point is displayed through this article. It will show us the path yet to run forward.
The Use of Arabic Words in the Poems and Writings of Revolutionary Poet Kazi Nazrul Islam: An Analytical Study
Authors: Numani Dr AJM Qutubul Islam
Published: July 2024

Qazi Nazrul Islam was a great revolutionary poet, a creative and a genius writer, a Bangladeshi national poet, and a man gifted by God. He touched on all literary branches of poems, songs, Islamic songs, stories, novels, plays, scholarly articles and music. He was also a journalist as he used to write in the daily newspapers on various literary topics, especially Islamic issues. So, he is said to be the poet of the Islamic Renaissance. When the business relations and Muslim relations of the people of India, especially the Bangladeshis, with the Arabs began to develop, the Arabic word began to enter the Bengali language. There was a new trend among Indian writers and poets to use Arabic words in their writings, whether poetry or non-poetry. The poet Qazi Nazrul Islam vowed to Islam to use more Arabic words in his writings. Therefore, I like to choose the topic "Using Arabic Words in the Poetry and Writings of the Qazi Nazrul Islam" to know the size of the Arabic words used in the poet's writings and to know the types of terms used in his writings from singular, dual, and plural.... etc. Researchers and writers point to the importance of this topic and encourage them to research in detail on this topic and to benefit readers and researchers about the poet's exceptional talent and his reaching the top of poetic fame; albeit poetically brilliant, he could not reach the secondary stage of education. The research shows that the entry of Islam into Bengal, in general, gave a brief overview of the poet's life and works and the critics' opinions about him. At the same time, this research also discusses the Arabic alphabet in sequential order with a straightforward and cites a list of sources and references.
Evolución de las Computer Assisted Audit Techniques en el proceso de Fiscalización Tributaria, 2024
Authors: Chávez-Díaz Jorge Miguel
Published: July 2024

El objetivo fue presentar el desarrollo, evolución e impacto de las Computer Assisted Audit Techniques (CAAT) y en particular los Generalized Audit Software (GAS) en el proceso de fiscalización de la entidad administradora de tributos en el Perú, Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) 2024. Se revisó el proceso de tratamiento de información sobre los libros electrónicos que ejecuta la administración tributaria, se realizaron propuestas de aplicación del CAAT- GAS hacia otras áreas como la auditoría financiera externa, auditoría interna o control interno, auditoría gubernamental y contabilidad forense. Se propone la ejecución de rutinas automatizadas y procesos robóticos en la entidad administradora de tributos sobre los procesos de análisis de información en los libros electrónicos. A su vez se recomienda que los algoritmos sean actualizados y auditados regularmente de tal forma que respondan a las exigencias de una práctica tributaria cambiante conforme a la realidad. El estudio contribuye al conocimiento de las CAAT-GAS aplicados en Perú y su potencial en el control del cumplimiento tributario, evasión fiscal, crímenes de cuello blanco y fraude.
Dedicated Clean Ballast Tanks
Authors:   International Maritime Organization
Published: July 2024

This publication brings together the following texts (resolution A.495(XII)):

Revised specifications for Oil tankers with dedicated clean ballast tanks, including:

Dedicated clean ballast tank operation procedures

Agreed interpretations of certain provisions of the revised specifications

Standard format for the Dedicated Clean Ballast Tank Operation Manual, including:

General guidelines for operational procedures

Checklists for ballasting and deballasting dedicated clean ballast tanks

Specimen manual for a tanker operating with dedicated clean ballast tanks
Analisis Kebijakan Keamanan Sistem Informasi Untuk Melindungi Kerahasiaan Data Pribadi Karyawan Di Perusahaan XYZ
Authors: Jayadi  , Tori Sutisna  , Zamjam Ginanjar
Published: July 2024

Pertukaran data antar komputer secara global memungkinkan komunikasi yang melibatkan informasi berupa gambar dan video. Informasi yang memiliki nilai tinggi memerlukan standar keamanan untuk menjaganya. Tujuan utama keamanan komputer adalah melindungi informasi tersebut, yang sekaligus meningkatkan privasi. Perlindungan privasi karyawan dalam sebuah perusahaan menjadi hal penting dalam implementasi sistem informasi. Kebijakan keamanan sistem informasi mencakup pemeliharaan sistem, manajemen risiko, pengaturan hak akses dan manajemen sumber daya manusia, keamanan aset informasi, dan kebijakan server. Kebijakan ini tidak hanya melindungi informasi perusahaan, tetapi juga menjaga kerahasiaan karyawan.
Koszty doręczeń elektronicznych jako wydatek komornika
Authors: Uliasz Marcin ,   Koszty doręczeń elektronicznych jako wydatek komornika
Published: July 2024

Electronic delivery in court enforcement proceedings is made via various ICT systems. The use of some of those systems is connected with costs incurred by bailiffs, however without uniform settlement standards. This article discusses the admissibility of the classification of electronic delivery costs as expenses related to the delivery of correspondence. It is possible only if the cost of a single delivery or the cost of delivery in a single case is defined in advance as part of settlements between the bailiff and system operator.
Opłata egzekucyjna w przypadku złożenia wniosku o wszczęcie egzekucji po śmierci dłużnika. Glosa do uchwały SN z dnia 27 stycznia 2022 r., III CZP 36/22
Authors: Blus Piotr , Sławicki Paweł
Published: July 2024

The Supreme Court, in resolution of 27 January 2022, III CZP 36/22, indicated that the filing of a motion for the initiation of enforcement proceedings after the death of the debtor constitutes a manifestly inexpedient initiation of enforcement proceedings and is associated with the creditor being charged an enforcement fee. In a critical gloss, the authors point out arguments supporting the assumption that the provision of Article 30 of the Bailiff’s Costs Act shall not apply in such a situation. The paper will assess the reasoning indicated by the Supreme Court regarding other decisions of the Supreme Court and of common courts concerning the inexpedient initiation of enforcement proceedings. The authors provide arguments in favour of a different way to interpretation of the provision of Article 30 of the Bailiff’s Costs Act.
Ley Orgánica 10/2022, de 6 de septiembre, de garantía integral de la libertad sexual: impacto de la nueva regulación y controversias suscitadas a la hora de su aplicación práctica
Authors: Hernández García Caridad
Published: July 2024

A través de este trabajo, se trata de aportar unas primeras reflexiones sobre la coyuntura actual de los delitos contra la libertad sexual y ofrecer una perspectiva general de la reforma producida y sobre las cuestiones más frecuentes que se nos pueden presentar a la hora de resolver las causas que se refieren a esta clase de delitos, incorporando uno o varios planteamientos, sin pretender dar respuestas únicas y/o excluyentes.
La oposición o impugnación del plan de reestructuración: aspectos procesales
Authors: Orellana Cano Nuria Auxiliadora
Published: July 2024

La Ley 16/2022, de 5 de septiembre, que transpone a nuestro ordenamiento jurídico la Directiva (UE) 2019/1023 del Parlamento Europeo y del Consejo, de 20 de junio de 2019 (Directiva sobre reestructuración e insolvencia), introduce importantes modificaciones en la legislación concursal, entre las que destaca la novedosa regulación de los planes de reestructuración. Se analizan en este trabajo los aspectos procesales de los dos mecanismos impugnatorios del plan de reestructuración. Uno, ante el juez competente para su homologación, mediante una fase contradictoria de oposición, previa a la homologación, que puede instar el solicitante de esta. El otro, a posteriori, tras el dictado del auto de homologación, ante la audiencia provincial, que se sustancia por los trámites del incidente concursal.
Filosofia ética e forma ética em Kant
Authors: Pablo Biondi
Published: July 2024

Este artigo apresenta uma tentativa de se demonstrar que a filosofia ética kantiana não é meramente um dos múltiplos sistemas conceituais do século dezoito, mas a mais avançada manifestação teórica da sociabilidade capitalista ascendente. Seguindo a proposição de Evgeni Pachukanis, a ética de Kant é uma expressão de uma forma ética burguesa, tal como o direito pode ser concebido como uma forma social capitalista. Isso significa que tanto a ética como o direito são categorias lógica e historicamente derivadas do modo capitalista de produção, contendo suas determinações e características sociais mais expressivas. Podemos perceber a íntima conexão entre as ideias kantianas e a modernidade burguesa ao fazermos uma análise marxista de seu profundo individualismo e de seus conceitos éticos elementares.
Mirantes dialéticos
Authors: Rebuá Eduardo
Published: July 2024

Lastreado na elaboração benjaminiana acerca do estado de exceção e da Fantasmagoria na/da modernidade capitalista, o artigo estabelece três eixos analíticos objetivando erigir o conceito, original, de democracia fantasmagórica: (1) a relação regra-exceção no Estado ampliado brasileiro; (2) os efeitos das fantasmagoriasdo capital sobre sujeitos, lutas e sentidos; (3) as dinâmicas hodiernas na cultura sob o capitalismo, como a subsunção da experiência ao valor de troca, corroendo a Erfahrung numa pujante aceleração. A democracia fantasmagórica seria então uma noção oriunda do entendimento de nossa democracia como mercadoria dealto valor e ao mesmo tempo como uma projeção enganosa/enganadora.
Definitivamente, Marx não foi um economista clássico!
Authors: Teixeira Adriano Lopes Almeida
Published: July 2024

Fugindo das análises usuais sobre a relação entre Marx e os clássicos, que destacam apenas a incorporação ou a rejeição de aspectos teóricos destes últimos por aquele, o presente artigo busca realçar que a crítica da economia política de Marx restou realizada a partir do momento em que ele conseguiu submeter o objeto de pesquisa dos economistas clássicos a uma operação específica, embora de cariz hegeliano. O movimento de suprassunção (Aufhebung) comandado pelo método dialético de Marx aparece, pois, como recurso inescapável do projeto marxiano, lançando luzes sobre o lugar da economia política clássica na obra teórica de Marx.
Fascismo e Contrainsurgência
Authors: Santos da Silva Gustavo
Published: July 2024

Nesse presente artigo almeja-se recuperar brevemente algumas contribuições da teoria marxista da dependência em torno da questão dos Estados de exceção na América Latina. Ainda pouco explorado no Brasil, o conceito de Estado Contrainsurgência em Ruy Mauro Marini nos permite refletir sobre as particularidades e finalidades que tomam os Estados autoritários (ditaduras ou não) nos países de capitalismo dependente.
Como marco histórico, retomarei o debate protagonizado em 1978 no periódico Cuadernos Políticos por Pío Garcia, Augustin Cueva, Ruy Mauro Marini e Theotonio dos Santos sob a questão do fascismo na América Latina, somado a contribuição de Theotonio dos Santos no livro Socialismo o fascismo: el nuevo carácter de la dependencia y el dilema latinoamericano (1977), cuja primeira edição no Brasil somente aparece em 2018.
O fundo histórico da discussão se passa em torno da abertura lenta e gradual da ditadura civil-militar brasileira, simbolizada pela lei de anistia (1979), e a política de direitos humanos promovida pelo presidente estadunidense Jimmy Carter (1977-1981), na qual foi modificada a estratégia geopolítica dos EUA para a América Latina.
Capitalismo, sujeito moderno e corporativismo identitário
Authors: Santos Alves Douglas
Published: July 2024

A emergência das sociedades capitalistas demandou o processo de modernização política que criou as bases para a expansão da burguesia como classe dirigente e dominante. Essas bases determinaram a separação entre Estado e sociedade, público e privado e uma concepção particular de sujeito que se universalizou na figura do cidadão. A hegemonia do sujeito moderno definiu igualmente os subalternos como grupo silenciado. Na relação de tensão entre a universalidade formal que se impõe como hegemônica e as particularidades reais que definem a subalternidade, as identidades se estabelecem como forma de atuação política e quebra do monopólio de fala autorizada do sujeito hegemônico. A estratégia de contraposição dos elementos particulares contra a universalidade formal caracteriza o que se pode chamar de corporativismo identitário, como momento no processo de constituição do sujeito “para si”.
disputa do Imaginário e a esquerda
Authors: Ferreira Luan Cardoso , Nunes Junior Edson Mendes
Published: July 2024

O poder hegemônico na sociedade contemporânea é exercido por forças materiais e espirituais articuladas numa estrutura neoliberal-capitalista, cujas fantasias, idealizações e representações empresariais ocupam um papel determinante de fornecimento de sentido aos sujeitos. Nesse sentido, refletimos sobre o conceito lacaniano de “Imaginário” e sua importância na vida humana, considerando-o como marcado por antagonismos conectados ao campo material. Nossa hipótese é a de que tal conceito abrangeria fatores indispensáveis para a luta política, sendo o Imaginário uma dimensão que a esquerda, resignada, deixou de disputar. Após debatermos – com ajuda da psicanálise – a importância das formações imaginárias, discutimos seu enodamento estrutural com a realidade, nos fazendo chegar a um nível político. Então, apresentamos exemplos históricos da mobilização deste registro pela esquerda – o ideal do revolucionário em Cuba e no Partido dos Panteras Negras, além da produção cultural soviética – sugerindo a necessidade da  reconstrução de um “Imaginário Revolucionário” hoje.
Anxiety, Depression, and Persistent Complex Bereavement among the Families of the Enforced Disappeared and Deceased during the Lebanese Civil War
Authors:   , Rehimi Reem
Published: July 2024

The purpose of this quantitative research was to study mental health implications, specifically symptoms of depression, anxiety, and persistent complex bereavement among the families of the deceased and forced disappeared during the Lebanese Civil War. The research aim was to compare the families of the deceased with the families of the forced disappeared on the following variables: symptoms of anxiety, symptoms of depression and symptoms of persistent complex bereavement. A purposeful and convenient sample of 26 Lebanese individuals who had lost a core family member in the Lebanese civil war participated in the study, 13 of whom had lost a family member to death, and 13 others who had lost a family member to forced disappearance. Data were collected using a survey that included a demographic questionnaire, the “Beck Anxiety Inventory”, the “Beck Depression Inventory”, and the “Inventory of Complicated Grief”. Between-subjects t tests were used to test the hypotheses. As hypothesized, the results showed that individuals who had lost a core family member to enforced disappearance scored significantly higher on symptoms of anxiety, symptoms of depression, and symptoms of complicated grief than those who had lost a family member to death during the same time period in the Lebanese civil war. It is recommended to use clinical interventions that focus on psychoeducation, methods of narrative therapy that are based on storytelling for finding more positive meaning as well as approaches that increase the individuals’ tolerance for ambiguity.
Predictors of Health Anxiety: The Role of Anxiety Sensitivity and Psychological Resilience
Authors:   , Hachicho Diana
Published: July 2024

The eruption of the COVID-19 in 2020 has put the entire globe into an emergency state where lockdowns were imposed, and precautionary measures were taken. As a result, the uncertainty surrounding this unexpected pandemic has caused some serious adverse effects on people’s mental health. This study investigated two possible predictors of health anxiety, namely, anxiety sensitivity and psychological resilience, in a group of 78 Lebanese adults. This quantitative study followed a correlational design and the survey was administered through a questionnaire to a convenience sample. The study used three instruments, which were the Short Health Anxiety Scale developed by Salkovskis, Rimes, Warwick and Clark (2002), Anxiety Sensitivity Index developed by Reiss et al., (1986), and the Conor Davidson Resilience Scale which was developed by Kathryn Connor and Jonathan Davidson (2003).Results of this study showed that anxiety sensitivity is a strong predictor of higher levels of health anxiety, but psychological resilience failed to reach significance. As such, future research can explore the interpretation of resilience as a construct among the Lebanese community and the unique characteristics of the Lebanese population which most probably yielded the insignificant result.
Number of Stressors, Self-construal, Personality Dimensions, and Education Level as Predictors of Resilience among the Lebanese Adults
Authors:   , Khoury Nour
Published: July 2024

The purpose of the study was to investigate the role of education level, self-construal, and personality dimensions, namely, the relational SC and neuroticism, as predictors of resilience among the Lebanese. It also addressed the role of the number of stressors that the Lebanese have experienced between 2019 and 2021, including the economic crisis, the COVID-19 pandemic, and the Beirut blast, in suppressing the relationship between resilience and the three predictors. A convenience and purposeful sampling was done, and 126 Lebanese adults, aged 18 years and above, who have been residing in Lebanon for the past two years, participated in the study. The cross-sectional survey consisted of the International Personality Item Pool (IPIP-50), the Sixfold Self-Construal Scale (SSCS), the Connor-Davidson Resilience Scale (CD-RISC-25), and a socio-demographic sheet that included questions about the education level and the different stressors. The results showed that our hypothesis was only partially met, as emotional stability, the inverse of neuroticism, was a positive predictor of resilience, whereas education and relational SC were not. Also, in contrary to the hypothesis, the number of stressors did not act as a suppressor, but strengthened the predictive relationship between education level and resilience. We concluded that having a personality characterized by emotional stability helped the Lebanese cope better with adversities, and when exposed to a high number of stressors, a higher education level contributed positively to resilience. The findings have implications on a clinical, individual, and governmental levels. Future studies are needed to further explore the Lebanese’s cultural orientation and self-construal, in order to understand its connection with resilience.
The Mediating Effect of Coping on the Relationship between Emotional Intelligence and Compassion Fatigue among Humanitarian Aid Workers in Lebanon
Authors:   , Saasouh Nirmeen S.
Published: July 2024

This Master's thesis aims to study the mediating effect of coping on the relationship between emotional intelligence and compassion fatigue. To achieve this goal, a quantitative research approach was used. The study collected data through a self-report online survey that captured the emotional intelligence scale, the Coping Inventory for Stressful Situations (CISS) scale and the Professional Quality of Life Scale (ProQOL). The data were analyzed using SPSS namely correlation, regression and mediation analyses. The main findings indicate that there is a significant inverse relationship between emotional intelligence and compassion fatigue. Moreover, problem-focused coping significantly mediated the relationship between emotional intelligence and compassion fatigue but the same was not for avoidance and emotion focused coping. These findings suggest that emotional intelligence is crucial in preventing compassion fatigue among humanitarian workers. Overall, the study provides insights into on the importance for humanitarian relief workers to recognize and address any mental health burdens that may impact their work and quality of life. These findings have implications for organizations and clinical settings. The study recommends that future research sheds the light on this topic while accounting for the current limitations.
The Role of Family of Origin Experiences, Early Maladaptive Schemas, and Attachment Style in Predicting Intimate Partner Violence
Authors:   , Merdas Farah
Published: July 2024

Intimate Partner Violence (IPV) is an important public health concern. In recent years, there has been greater awareness concerning this phenomenon, its causes and consequences. Due to the relational nature of IPV, attachment theory, schema theory and family of origin violence (witnessing interparental violence and experiencing direct abuse) it appeared to be a useful framework to better understand the components and dynamics of IPV. A total of 165 Lebanese participants were recruited using convenient sampling to complete an online survey. The study used 5 instruments: Conflict Tactics Scale-2 (CTS-2) to measure IPV, Experience in Close Relationship Scale - Short Form (ECR-S) to measure attachment style, Childhood Trauma Questionnaire- Short Form (CTS) and Conflict Tactics Scale, Parent-Parent (CTS) to measure family of origin violence and finally Young Schema Questionnaire -Short Form (YSQ-SF) to measure early maladaptive schemas. The statistical analysis partially supported the first hypothesis in which only direct experience of abuse was shown to predict IPV perpetration and victimization in adulthood. Also, avoidant attachment style appeared to be a partial mediator between family of origin violence and IPV. The other hypotheses were not supported. Hence, additional research with a greater sample size and a clinical sample is needed to provide a greater understanding of the phenomenon of IPV.
Case Report: Hand Replantation at The Mid Palm Level
Authors: Malik Ritin , Kumar Lokesh , Bath Avatar Singh , Mehta Nikhil , Patil Shweta , Thakkar Twinkle
Published: July 2024

Hand amputation severely impacts individuals' quality of life and needs prompt replantation for successful functional outcomes. Our case involves a 20-year-old female who suffered a complete amputation of her right dominant hand at the mid-palm level due to a sharp foam cutting machine accident. Bench surgery is an important time saving step which was performed to identify and tag structures. The amputated digits can tolerate up to 12 hours of warm ischemia and 24 hours of cold ischemia, emphasizing the significance of proper preservation methods. The patient underwent successful replantation surgery within 12 hours of the injury, involving bone fixation, tendon repair, and microvascular anastomosis. The patient's recovery progressed well, with good perfusion in all digits and a healthy suture line, leading to her discharge on the fifth post-operative day. Hand amputation can be successfully managed with timely intervention and skilled microvascular surgeons, resulting in favorable anatomical and functional outcomess.
Teicoplanin Induced Anaphylaxis: A Case Report
Authors: Sharma Sanjeev Kumar , Verma Megha , Madre Vikrant
Published: July 2024

Antibiotics have been known to cause various drug adverse events. Antibiotics are the commonest cause of life-threatening immune-mediated drug reactions that are considered off-target, including anaphylaxis, and organ-specific and severe cutaneous adverse reactions. Anaphylaxis can be mild to severe. Antibiotics can result in adverse drug reactions (ADRs) and hypersensitivity reactions (HSRs) through a variety of mechanisms. ADRs include any untoward medication effect experienced at normal therapeutic doses of the drug, and HSRs are ADRs that are immunologically mediated. Though any antibiotic can cause adverse drug reaction, severe anaphylaxis has rarely been reported with teicoplanin. We report here a case of severe anaphylaxis due to teicoplanin. The patient required medical intensive care support but recovered.
Analysis of the possibility of using information technologies in the restaurant business (it) in Turkestan
Authors: Abdibaeva K.D. ,   International University of Tourism and Hospitality, Nahipbekova S.A. , Kozhahmet A.S. , Kudajbergen B.A. ,   International University of Tourism and Hospitality,   International University of Tourism and Hospitality,   International University of Tourism and Hospitality
Published: July 2024

Modern information technologies are the main driver of economic growth and a condition for the modernization of various sectors of the economy. Many States are making significant efforts to develop information infrastructure and make digital services more accessible to the public. The formation of the digital economy involves not only the development of IT infrastructure, but, above all, the expansion of the real use of digital technologies in everyday life and business. The only sustainable thing we expect by 2030 is the speed of change and hyper-competitiveness we face in the restaurant and catering industry. This article is devoted to the study of the main methods of using information technology in the restaurant business with an emphasis on the specifics of the activities of restaurant enterprises based on the use of achievements in the field of information technology. The latest innovative technologies that can be used in the restaurant business are provided. The introduction of information technology in the work of restaurants allows you to coordinate the quality and speed of service. The research is relevant because the use of information technology can significantly improve management, improve the quality of service and maximize profits. The scientific novelty of the research lies in the substantiation of the features of the use of modern information technologies to ensure their effective functioning in the management of restaurant business enterprises. To carry out the study, general science methods were used, including analysis, questionnaires and synthesis of generalized data.This article is a large-scale study aimed at the use of information technologies in the restaurant business with an emphasis on their specific nature and impact on various aspects of activity.The study shows the importance of digital technologies for the restaurant business in Turkestan, gives practical guidelines for their successful implementation and use.
The Russian language as a factor of sustainable development of international tourism in the Republic of Kazakhstan
Authors: Azizova A.O. ,   International University of Tourism and Hospitality, Bohanov A.S. , Abiev B.M. ,   International University of Tourism and Hospitality,   International University of Tourism and Hospitality
Published: July 2024

The research is devoted to the analysis of the role of the Russian language in the development of international tourism in the Republic of Kazakhstan. The aim is to assess the impact of the Russian language on the attractiveness of Kazakhstan for foreign tourists and its contribution to the sustainable development of tourism in the country. Russian language, as a bridge between cultures, contributes to improving service, increasing tourist flow and the duration of stay of guests, which is important for the promotion of Kazakhstan as a tourist destination at the international level. The study includes literature analysis, surveys of tourists and tourism sector employees, as well as case studies of tourist facilities. The results showed a significant impact of the Russian language on tourist satisfaction and loyalty, confirming its key role in the development of the tourism industry in Kazakhstan. The study emphasizes the importance of integrating the Russian language into tourism services and offerings as a strategic resource to strengthen Kazakhstan's tourism potential. The recommendations of the study can be used for the development of multilingual information resources, staff training and promotion of Kazakhstan in Russian-speaking markets.
Archaeological sites in Saryagash and Keles districts and the importance of turning sacred places into tourist marshurts
Authors: Gursoj M. ,   Khoja Akhmet Yassawi International Kazakh-Turkish University, Sizdikov B. ,   Khoja Akhmet Yassawi International Kazakh-Turkish University
Published: July 2024

The article provides information about archaeological and sacred sites in Sarygash and Keles districts. Special attention is paid to the chronology of these events and the high tourism potential of this region. It is noted that there is a shortage of places for visiting resorts in the Saryagash region, including museums that introduce the history of the region. It is noted that it is possible to further develop the tourism industry in the region by turning archaeological and sacred sites into tourist marshurts. The main thing is that through the development of the history of the region and the places of its presentation, it is possible to instill patriotism in the younger generation.
Las TIC en el proceso de enseñanza-aprendizaje de los niños y adolescentes con necesidades educativas especiales asociadas a discapacidad en ecuador
Authors: Cusme Vélez Lorena Fernanda
Published: July 2024

Es de amplio conocimiento que las tecnologías de la información y comunicación (TICS) han marcado un precedente en la manera en que las personas se relacionan y experimentan su diario vivir, de manera que la educación no está exenta de todos los cambios que han traído las TICS sobretodo en el proceso de inclusión educativa. Por ello, la presente investigación está sustentada en una revisión sistemática de la literatura, en la cual se abordarán temáticas relacionadas al uso de las tecnologías de la información y comunicación (TICS) en la educación, pero además recabará la importancia en el proceso de enseñanza-aprendizaje de los niños, niñas y adolescentes (NNA) con necesidades educativas especiales (NEE) asociadas a una discapacidad en el contexto ecuatoriano, para lo cual se dará respuesta a interrogantes como: 1) ¿Cuál es la importancia de las TICS en el ámbito educativo?, 2) ¿Qué son las Necesidades Educativas Especiales (NEE)?, 3) ¿Cómo han aportado las TICS a la inclusión en la educación de los NNA con NEE asociadas a discapacidad?, 4) ¿Cuáles son las TICS más utilizadas en el ámbito educativo para apoyar a los NNA con NEE asociadas a discapacidad?. De manera que la revisión sistemática será de utilidad para los profesionales de la educación interesados en la innovación en materia de inclusión.