bluuebunny/crossref_metadata_2025 huggingface dataset:
EMERGENCE OF THE SKILLS THAT DEFINE NAMING IN CHILDREN WITH AUTISM
Authors:   University of Oviedo (Spain), Pérez-González Luis Antonio , Williams Gladys ,   LearnMore, Inc., New York. Centro para la Investigación y Enseñanza del Lenguaje (Spain)
Published: October 2023

Individuals with autism lack flexibility to emit novel language. We explored the emergence of the skills that define the naming capacity in four young children with autism who received an early intensive behavioral intervention. They learned to tact objects or pictures (i.e., saying the name when seeing the object) then we probed, with no prompts or reinforcement, the emergence of selecting the same objects(pointing to the object or picture when hearing the name); they also learned to select a different set of items and we probed the emergence of tacts. Initially, two children did not demonstrate the emergence of any relation and the other two demonstrated the emergence of the selections. The procedure was repeated 15-21 months later. The first children demonstrated the emergence of the selections and the remaining children demonstrated the emergence of both selections and tacts. The results suggest that both selections and tacts can emerge in children with autism when they are taught with specific behavioral procedures.
EFECTO DE COSTOS HUNDIDOS: TRAYECTORIA Y PERSPECTIVAS DE ESTUDIO
Authors:   University of Guadalajara (México, Yáñez Nataly , Segura Alejandro
Published: October 2023

Este artículo hace una revisión del estudio del efecto de costos hundidos: la tendencia a persistir en un curso de acción, aunque haya mejores alternativas disponibles. Este efecto, inicialmente reportado en humanos por Arkes y Blumer (1985), representó una violación a algunos principios propuestos por las teorías normativas de la elección. Durante las últimas décadas dos disciplinas han abordado sistemáticamente su estudio, identificándolo como una posible solución ante situaciones de incertidumbre (Navarro y Fantino, 2005; Sweis et al., 2018). La economía conductual se ha concentrado en identificar sesgos, percepciones y preferencias en la elección, desarrollando teorías descriptivas sobre la toma de decisiones bajo riesgo e incertidumbre. El análisis experimental del comportamiento ha implementado procedimientos para estudiar conductas de persistencia y escape en diferentes escenarios y especies; y ha desarrollado modelos matemáticos que proporcionan un marco común para comprender y relacionar fenómenos conductuales que podrían parecer diversos y aislados. Años de estudio desde ambas perspectivas permiten integrar el efecto de costos hundidos a la descripción de mecanismos generales que buscan explicar la elección cuando las consecuencias son inciertas o demoradas, lo que ha fortalecido la generalidad de las conclusiones y ha llevado a analizar los resultados desde una perspectiva evolucionista.
EVALUACIÓN DE LA FRECUENCIA DE RENOVACIÓN Y EL NIVEL DE INFORMACIÓN EN UNA TAREA DE DILEMA DE RECURSOS CONTINUA
Authors:   Universidad de Guadalajara (México) Centro Universitario de los Valles, Centro de Investigación en Comportamiento y Salud, Rojas Leguizamón Maryed , González-Becerra Víctor Hugo ,   Universidad de Guadalajara (México) Centro Universitario de los Valles, Centro de Investigación en Comportamiento y Salud, Alfaro Hernández Luis ,   Universidad de Guadalajara (México) Centro Universitario de los Valles Centro de Investigación en Comportamiento y Salud Laboratorio de Comportamiento y Cognición Humana
Published: October 2023

En el presente trabajo se empleó una tarea que simuló parcialmente las condiciones colectivas de riego habitualmente empleadas para la producción agrícola de la región de los Valles, Jalisco, México y se evaluó el efecto de la frecuencia de renovación de recursos y el nivel de información otorgada sobre la conservación de los recursos. Con tal propósito se empleó un formato alternativo en dilemas de recursos (de elección continua) y se evaluó la conservación de los mismos, la combinación de respuestas utilizadas para su explotación y las ganancias obtenidas. En el primer experimento se manipuló la frecuencia de renovación del recurso y se observó que el grupo con renovación cada 6s conservó más tiempo los recursos y utilizó una menor proporción de respuestas clandestinas (individuales) que el grupo de renovación 14s. Además, este efecto se sostuvo cuando ambos grupos fueron evaluados con una frecuencia de renovación 10s. En el segundo experimento se manipuló la cantidad de fuentes de información otorgadas. En uno de los grupos se brindó acceso a todos los elementos informativos involucrados en la tarea (información completa) mientras que a otro grupo se le restringió la retroalimentación de la tarea (información limitada), tratando de replicar las condiciones habituales en las que se realiza ese tipo de elecciones, y en una fase posterior todos se expusieron a un nivel intermedio de información. Aunque durante el entrenamiento el nivel de información pareció no tener efecto, durante la segunda fase los dos grupos aumentaron número de monedas obtenidas y disminuyeron la proporción de respuestas clandestinas. Los resultados mencionados exhiben tanto la validez de la tarea respecto a otras utilizadas para la evaluación de dilemas de recursos, así como su potencial didáctico para promover el uso de respuestas legales (cooperativas).
TEORÍAS DE PROCESO, DESARROLLO E INDIVIDUACIÓN: ¿QUÉ ESTUDIAN?
Authors:   Facultad de Estudios Superiores Iztacala, Universidad Nacional Autónoma de México, Trejo Alejandro , Palma Adriana , Zavala Jonathan , Pacheco Virginia , Carpio Claudio
Published: October 2023

A partir del metasistema y sistema interconductual de Kantor (1967), Ribes y López (1985) postularon una teoría de los procesos psicológicos generales. En esta teoría se propuso una taxonomía de tales procesos organizada en términos de la complejidad inclusiva del comportamiento. A partir de esta, el análisis de la historia individual se analizó en dos tipos de procesos distintos: como integración del individuo a grupos que establecen criterios particulares (teoría de desarrollo); y como síntesis de los procesos psicológicos en formas idiosincrásicas de comportamiento (teoría de individuación). Bajo este contexto, en el presente manuscrito se hace una revisión a la fundamentación teórica, las características metodológicas relevantes, las preguntas de investigación pertinentes, así como las líneas de investigación propias de cada teorización. Además, se discuten algunas de las confusiones que pueden surgir en la revisión de las teorías de desarrollo e individuación.
TRASTORNOS AFECTIVOS Y EMPATÍA EN CUIDADORES FORMALES E INFORMALES DE PACIENTES CON ENFERMEDADES CRÓNICAS
Authors:   Instituto de Neuroetología, Universidad Veracruzana, Acosta-Marí Eduardo , Zamora-Lugo Samuel ,   Instituto de Neuroetología, Universidad Veracruzana, Cibrián-Llanderal Tamara ,   Instituto de Neuroetología, Universidad Veracruzana, Gutiérez García Celina ,   Centro Estatal de Cancerología “Dr. Miguel Dorantes Mesa”. Facultad de Medicina, Universidad Veracruzana, Triana-Del Río Rodrigo ,   Emotional Brain Institute, Nathan Kline Institute for Psychiatric Research, Center for Neural Science, New York University
Published: October 2023

Objetivo: comparar la prevalencia de estrés percibido, ansiedad y depresión, así como el puntaje en pruebas que implican empatía afectiva y empatía cognitiva en dos poblaciones de cuidadores principales formales (CF) e informales (CI) de pacientes con enfermedad oncológica o de salud mental. Método: Estudio descriptivo, observacional y trasversal, muestreo por conveniencia. Participaron un total de 110 cuidadores formales (N=47) e informales (N=63) pertenecientes al Centro Estatal de Cancerología (CECan) y al Instituto Veracruzano de Salud Mental (IVSM), ambas en Veracruz, México. Se aplicaron la Escala de Estrés Percibido (EEP), Escala de Ansiedad y Depresión Hospitalaria (HADS), el Índice de Reactividad Interpersonal de Davis (IRI) y la prueba de Leyendo la Mente a través de la Mirada (RME). Para la comparación entre grupos, se utilizó la prueba U Mann-Whitney, mediante el Programa RStudio. Resultados: El rango de edad fue de 18 a 65 años, la participación fue en su mayoría de mujeres para todos los grupos evaluados (73.63%). Se encontraron diferencias significativas en la evaluación psicoafectiva y de empatía. Los cuidadores principales formales presentaron índices más bajos de estrés (P<0.001) y de sintomatología ansiosa (P=0.01) y depresiva (P<0.001) y mejores niveles de reconocimiento emocional en la prueba de RME (P<0.001). Conclusiones: Los CI de pacientes oncológicos y de salud mental presentan altos niveles de estrés, ansiedad y depresión en comparación con los CF. Resulta necesario incluir estrategias de prevención y de intervención interdisciplinarias para los CI de pacientes con enfermedades crónicas.
IMPULSIVE CHOICE IN SPONTANEOUSLY HYPERTENSIVE (SHR) AND LEWIS (LEW) RATS
Authors:   Salem State University, Aparicio Carlos F. , Hensley Jason , Malonson Malana
Published: October 2023

The Spontaneously Hypertensive rat (SHR), the most widely accepted rodent-model of Attention Deficit/Hyperactivity disorder (ADHD), usually is compared with its normotensive control, the Wistar Kyoto (WKY) rat, seeking differences in impulsivity between strains. The utilization of the WKY as a control strain for the SHR, however, has been questioned. Dopamine deficits in nucleus accumbens may cause low tolerance to delayed consequences in the SHR. Locomotion and dopamine activities in the Lewis (LEW) rat are comparable to those in the SHR, suggesting that both strains will develop similar levels of impulsivity. This possibility was examined with SHRs and LEWs responding to concurrentchains procedures. Choice was measured in the initial link where two random interval schedules operating concurrently on two levers arranged entries to two terminal links, one delivering 1-food pellet immediately and the other 4-food pellets with several delays randomly presented during the session. Both strains learned to choose impulsively with training, but the SHRs developed faster changes in preference and more impulsive choices than the LEWs. The Hyperbolic-decay Model and the Generalized Matching Law described choice well. Positive correlations between estimates of discounting rate and sensitivity to the immediacy of reinforcement confirmed some consistencies between these models of choice.
MEMORY AND AMOUNT OF REWARD IN THE MODULATION OF SPIDER MONKEYS FORAGING DECISIONS
Authors:   Universidad Nacional Autónoma de México. Facultad de Psicología, Reynoso-Cruz Jose Eduardo , Nieto Javier ,   Universidad Nacional Autónoma de México. Facultad de Psicología, Hernández-Salazar Laura Teresa ,   Universidad Veracruzana. Instituto de Neuroetología, Vila Javier ,   Universidad Nacional Autónoma de México. Facultad de Estudios Superiores Iztacala
Published: October 2023

Temporal Weighting Rule (TWR) is a mathematical model used to predict foraging decisions based firstly on recency and secondly on the quality of a patch (amount of food). The objective of this study was to investigate whether those variables modulate the decisions of spider monkeys (Ateles geoffroyi) using a foraging task. Sixteen adult individuals completed a series of three experiments where they had to recover a reward from one of three containers that simulated foraging patches. The first experiment showed that spider monkeys prefer higher quality patches over recently visited patches. The second experiment showed that spider monkeys take the total amount of reward into account, not the amount of reward per trial. Finally, in the third experiment, the data showed that spider monkeys do not choose patches based on effort, but on quality. We concluded that spider monkeys choose a patch based firstly on quality, and secondly on recency, contrary to what is proposed by the TWR. Additionally, the quality values of the patches are stored globally, and they remember the quality and location of patches for periods as long as 24 hrs, which implies the involvement of a long-term memory process.
FORMING OF CLASSES OF EQUIVALENCE THROUGH A ONE-PHASE TRAINING PROCEDURE
Authors:   University of Seville, Spain, Caballero Hermosín Carmen , Gutiérrez Domínguez Mayte , García García Andrés , Ruiz Pérez María , Ruiz Noguero José Luis
Published: October 2023

This main objective of this study was to increase the number of procedures that allow the formation of classes of equivalence. The possible influence of three factors during training was analysed: 1) discrimination type (conditional discrimination with pairing vs. chained conditional discrimination); 2) the type of stimulus used (image or word); and 3) participants’ level of studies (primary, middle school or university studies or higher). At the same time, their influence –or lack of same– on the derivation of relations was tested. A multivariate factorial design was used. We concluded that participants’ educational level plays a key role in the speed at which training is acquired, and that it also influences the derivation of relations. The study also found that “chained conditional discrimination” facilitates deriving relations more than “conditional discrimination with pairing”, although it seems that the structure of the procedure used for training does not significantly affect the derivation of relationships. These results encourage designing research that focuses on the pre-requisite abilities that promote the derivation of relations in order to obtain an effective teaching method for complex abilities in humans.
El silencio como respuesta: cartas de César Vallejo a Fédor Kelin
Authors: Cabel Moscoso Jesús
Published: October 2023

El entusiasmo de César Vallejo por la Unión Soviética no solo se produce luego de su estancia en tres oportunidades: 1928, 1929 y 1931, sino que tiene el preámbulo que data de años atrás cuando le escribe a Pablo Abril de Vivero. Considerando que El tungsteno ha sido traducido y publicado en ruso, Vallejo intenta volver por cuarta vez para la presentación de sus piezas teatrales Lock-out (1930) y Presidentes de América (1934) que, en realidad, nunca se publicaron ni se representaron en escenario soviético. Su relación con la Unión Internacional de Escritores Revolucionarios, donde Fédor Kelin era su secretario, produce doce cartas en las que pueden constatarse los planes creativos, editoriales y políticos del escritor peruano, así como el pernicioso silencio de parte de su traductor ruso.
La recepción de la crítica literaria sobre Colacho hermanos (1934) de César Vallejo
Authors: Ventura Vásquez Williams Nicks
Published: October 2023

Las aproximaciones críticas sobre el teatro peruano en el siglo XX han contribuido a verificar el procedimiento de la representación escé­ nica y el modo de elaboración estilística de la composición dramática. Este acercamiento ha propiciado una secuencialidad de acercamientos al proceso teatral relacionada con diversas tendencias o sensibilidades establecidas en varios períodos. De manera específica, el balance de las piezas teatrales de César Vallejo evidencia el compromiso y la exhaustiva búsqueda del afamado vate por elaborar una composición artística innovadora. En ese sentido, la presente investigación pretende revisar las perspectivas de la crítica literaria respecto a la obra Colacho hermanos (1934).
La función de la escritura como discurso testimonial: el Inca Garcilaso de la Vega y Miguel de Cervantes Saavedra
Authors: Oré de la Cruz Kent Wilander
Published: October 2023

El presente estudio tiene como objetivo analizar y establecer líneas comunicativas de convergencia y oposición entre la vida y la obra del Inca Garcilaso de la Vega y Miguel de Cervantes Saavedra, en el oficio de la escritura como discurso testimonial. Aunque estos dos escritores aparenten distintas posiciones o intereses, no puede descartarse el valor que ambos otorgan al idioma como a la cultura propiamente hispanoamericana de conocimiento y arte clásicos. Asimismo, ambos escritores pertenecen a un período histórico importante, dentro del cual y desde cada uno de sus espacios geográficos buscan dejar por escrito el ideal de un siglo (XVI-XVII), es decir, el proyecto ideológico de su tiempo, canalizado a través de sus propias creencias e ideas.
Westphalen Rodríguez, Y. El eslabón perdido. Surrealismo, indigenismo y neoindigenismo en Abril, Arguedas, Moro y Westphalen.
Authors: Cachay Luna Christian
Published: October 2023

El género epistolar es estudiado generalmente en el ámbito histórico y biográfico. Es, sin lugar a duda, la fuente más confiable cuando se intenta trazar el recorrido de importantes personajes en una época determinada. Sin embargo, desde el punto de vista de los estudios literarios, solo hace unas décadas se presta atención a la carta como fuente de investigación. Esto posibilita complementar el análisis intertextual de un autor con su época y sus redes privadas, como precisamente señala Yolanda Westphalen en las palabras preliminares de su libro.
Escalas contra tres clases de muros
Authors: González Vigil Ricardo
Published: October 2023

En el presente artículo proponemos que Escalas (1923), de César Vallejo, arremete contra tres clases de muros, es decir, busca liberarse de ellos. Se trata de los muros de la acción, del pensamiento y de la creación literaria. Ello puede identificarse en los diferentes relatos que componen el libro, en los que se puede observar un ímpetu de Vallejo por liberarse de aspectos y razonamientos convencionales que, por un lado, determinan la justicia y la verdad y, por otro lado, excluyen la sensibilidad, la intuición y la tentativa cognitiva, que es incompleta y perfectible. De este modo, el epígrafe de Escalas, cuya autoría es de Antenor Orrego, acierta con la propuesta de Vallejo: «Primero el pensamiento, después la razón».
Un fantasma recorre el Perú: Escalas desde la crítica espectral
Authors: Antonio Mazzotti José
Published: October 2023

La aparición constante de fantasmas y dobles en Escalas, primer libro en prosa de César Vallejo, publicado en marzo de 1923 y que se compone de doce textos, entre reflexivos, poéticos y narrativos, lleva a pensar en la necesidad de una explicación más allá de las reconocibles influencias de la literatura gótica y el modernismo. Los fantasmas en Vallejo revelarían una tensión social e histórica que aparece de manera velada y que dice mucho sobre la conciencia del poeta a través del análisis de la crítica espectral. El presente artículo indaga en esa lectura contextual a fin de iluminar aspectos de la obra hasta ahora poco examinados.
«Trilce» como interpretación de lo real: procedimiento sustractivo y localización del objeto a
Authors: Mondoñedo Murillo Marcos
Published: October 2023

El presente trabajo plantea la posibilidad de entender el poema «Trilce», de César Vallejo, como un discurso que contiene operaciones de análisis específicamente psicoanalíticos. El hecho de ser exterior al poemario del mismo nombre y las operaciones retóricas y temáticas que lo componen permiten observar que este poema se organiza, de modo anticipatorio, con una lógica que es pertinente al análisis del discurso de orientación lacaniana. Esta lógica supone incorporar al campo de la significación lo que no cesa de no ser incorporado a ella, es decir, lo que en términos lacanianos es lo real. En este caso, aquello tiene la estructura de una presencia cuya sustracción se convierte en la causa ausente en torno de la cual gira toda la significación del discurso concernido: lo que Lacan llama objeto a.
De Lima, P. (ed.). Nueve acercamientos a Ulises de James Joyce en el centenario de su publicación. Fondo Editorial de la Facultad de Letras y Ciencias Humanas de la Universidad Nacional Mayor de San Marcos y Gambirazio Editores, 2022.
Authors: Zevallos Aguilar Ulises Juan
Published: October 2023

Con motivo de la celebración del centenario de la publicación de Ulises (1922-2022), de James Joyce (Dublín, 1882-Zúrich, 1941), Paolo de Lima ha participado en muchas actividades en el Perú y en el extranjero, constituyéndose así en el joyceano peruano vivo más visible. La edición de Nueve acercamientos a Ulises de James Joyce en el centenario de su publicación quedará para la posteridad, puesto que los demás eventos se caracterizan por ser efímeros. Entre sus muchos méritos, este libro destaca por dos motivos que explicaré en los próximos párrafos.
Searching For The Nearest Route To The Location Of Health Facilities Using The Djikstra Method
Authors: Indriana Nurita , Pardede A M H , Syahputra Siswan
Published: October 2023

A health facility or health service facility is a tool or place used to carry out health service efforts, both in terms of promotive, preventive, curative and rehabilitative carried out by the central government, regional government or the community. This research contains development applications that cover every hospital, health center, and practice clinic located in the Langkat Regency area with the aim of facilitating the community in finding the nearest hospital, health center, and practice clinic. The application built can display the location of the health facility in map form and can display information in the form of name, address, telephone number, photo of the health facility, services available there, working hours, and further information on the place. In this study, the search for health facilities is only subject to distance as a health facility criterion, so that it can be developed further. To find the closest route to a health facility, here the author uses the Dijkstra Algorithm method which has been widely researched to be applied to the shortest route search system. This algorithm was invented by Edsger Dijkstra, a computer scientist from the Netherlands. The way Dijkstra's algorithm works is with a greedy strategy, namely at each step it chooses the side with the smallest value that connects the selected and unselected nodes/nodes. This algorithm requires a point of origin and a destination with the final result being the shortest distance from the point of origin to the destination along with the route.
Measuring the Maturity Level of Oil Palm Fruit For CPO Production Based on Color With Using the LVQ Method
Authors: Hamid Abdullah , Saragih Rusmin , Syahputra Siswan
Published: October 2023

Palm oil is a very important commodity besides oil and gas which also has a fairly good export value. The palm oil produced must be supported by the quality standards set by SNI. The level of maturity when harvesting oil palm fruit greatly influences the quality of Crude Palm Oil (CPO) production, which is crude palm oil that has a reddish color obtained from extraction or from the pressing process of oil palm fruit flesh. In fact, in the field of oil palm fruit harvest, there are still many oil palm fruit that are not ripe enough and can even be said to be still raw, entering the CPO production process. Determination of the maturity level of oil palm fruit is generally determined based on the amount of loose fruit and color, so handling the harvest of oil palm fruit is an important activity in improving the quality of CPO. It is necessary to build a system capable of managing and processing palm fruit images to measure the maturity level of the palm fruit to be produced. To obtain the right level of accuracy, this research uses the Learning Vector Quantization (LVQ) method. LVQ is a method for conducting supervised competitive layer learning. From the results of trials conducted, it is proven that the system can measure very ripe oil palm fruit with HSV values (0.052209; 0.896021; 0.791114).
Survei Platform Penjualan Online
Authors: Rahayu Depi Sri , Liza  , Patin Nopa Nur
Published: October 2023

Penjualan melalui platform online telah menjadi tren yang semakin populer dalam beberapa tahun terakhir. Penelitian ini bertujuan untuk menginvestigasi frekuensi dan rata-rata penjualan mahasiswa pada platform penjualan online. Metode penelitian yang digunakan adalah kuantitatif deskriptif yang diberikan kepada mahasiswa dari berbagai Fakultas. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa aktif dalam menggunakan platform penjualan online. Mayoritas responden melaporkan bahwa mereka menjual produk secara teratur melalui platform tersebut. Frekuensi penjualan bervariasi, dengan sebagian besar mahasiswa melaporkan penjualan sebulan sekali atau lebih. Selain itu, rata-rata pendapatan yang dihasilkan dari penjualan online juga bervariasi, dengan beberapa mahasiswa menghasilkan pendapatan tambahan yang signifikan melalui platform penjualan online. Penelitian ini memberikan wawasan yang berharga tentang aktivitas penjualan mahasiswa pada platform penjualan online. Hasilnya menunjukkan potensi yang signifikan dalam memanfaatkan platform tersebut sebagai sumber pendapatan tambahan bagi mahasiswa. Implikasi dari penelitian ini adalah pentingnya mendukung dan mengembangkan keterampilan mahasiswa dalam berjualan secara online, serta meningkatkan kesadaran tentang peluang dan tantangan yang terkait dengan penjualan melalui platform online.
Survei Biaya Hidup Mahasiswa berdasarkan Pengeluaran Konsumsi dan Nonkonsumsi
Authors: Nurjanah Dina Ilham , Kurnia  , Nengsih  , Awwaliyah Nurul
Published: October 2023

Penelitian ini bertujuan untuk mengetahui sejauh mana implementasi mahasiswa di Institut Agama Islam Sultan Muhammad Syafiudin Sambas dalam melakukan pengelolaan keuangan pribadi serta menganalisis perilaku konsumsi dan nonkonsumsi sehari-hari. pengeluaran mahasiswa per bulan dapat bervariasi tergantung pada beberapa faktor, termasuk lokasi, tingkat pendapatan keluarga, gaya hidup individu, kebutuhan dasar, dan prioritas keuangan pribadi. namun ada beberapa pengeluaran umum yang sering di hadapi mahasiswa untuk konsumsi seperti makanan, mahasiswa perlu memperhitungkan pengeluaran untuk makanan sehari-hari termasuk belanja bahan makanan, makan diluar, atau langganan makanan selanjutnya untuk nonkonsumsi seperti biaya transportasi untuk berangkat kuliah dan pulang kampung. Penelitian ini melibatkan 40 mahasiswa angkatan 2022 sebagai responden yang kos, kontrakan, rumah orang tua, dan rumah keluarga. Dengan menggunakan kuisioner terbuka diperoleh data skalia prioritas pengeluaran yaitu prioritas utama dikeluarkan untuk konsumsi makanan dan minuman sebesar 52 %. Prioritas kedua untuk keperluan nonkonsumsi (pakaian, bensin, skincare, dll) sebesar 36%, prioritas ketiga untuk menyisihkan atau menabung sebesar 12% saja. Berdasarkan hasil yang didapat dalam penelitian ini dimana pola pengeluaran mahasiswa yang kos lebih banyak daripada mereka yang dari rumah, jadi mahasiswa harus membuat anggaran dan mengelola keuangan dengan bijak selama masa belajar.
THE EFFECT OF TAX KNOWLEDGE ON WILLINGNESS TO PAY TAXES WITH AWARENESS OF PAYING TAXES AS A MODERATING VARIABLE
Authors: Alviani Vina , Analisa Analisa , Yusri Yusri , Novianty Nadya
Published: October 2023

Taxes play an important role in contribututing to state revenue, more than 80% of state revenue currently comes from taxes. This research aims to see the effect of tax knowledge on the willingness to pay taxes with awareness of paying taxes as a moderating variable. This type of research is quantitative research with a questionnaire as an instrument for collecting data. The population in this study are individual taxpayers of PPh Article 21 who live in the city of Banjarmasin. The sampling technique used was random sampling with the Slovin formula so that a sample of 100 was obtained. The data analysis technique used simple linear regression analysis and moderated regression analysis test. The results of this study indicate that tax knowledge has a significant effect on the willingness to pay taxes. Awareness of paying taxes strengthens the relationship between tax knowledge and willingness to pay taxes as a moderating variable.

Keywords: Awareness of paying taxes, Knowledge of taxation, PPh 21, Willingness to pay taxes

Pajak berperan penting dalam kontribusi penerimaan negara, lebih dari 80% penerimaan negara saat ini bersumber dari pajak. Penelitian ini bertujuan untuk melihat pengaruh pengetahuan perpajakan terhadap kemauan membayar pajak dengan kesadaran membayar pajak sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif dengan kuesioner sebagai instrument untuk mengumpulkan data. Populasi dalam penelitian ini adalah wajib pajak orang pribadi PPh pasal 21 yang berdomisili di kota Banjarmasin. Teknik pengambilan sampel yang digunakan yaitu random sampling dengan rumus slovin sehingga diperoleh sampel sebanyak 100. Teknik analisis data menggunakan analisis regresi linier sederhana dan uji moderated regression analysis. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan berpengaruh signifikan terhadap kemauan membayar pajak. Kesadaran membayar pajak memperkuat hubungan pengetahuan perpajakan terhadap kemauan membayar pajak sebagai variabel moderasi.

Kata kunci: Kesadaran Membayar Pajak, Pengetahuan Perpajakan, PPh 21, Kemauan membayar pajak
IMPACT OF LEVERAGE, LIQUIDITY ON AUDITOR’S GOING CONCERN IN MANUFACTURING
Authors: Langoy Ferencia Friscila , Evinita Lenny L , Sumual Mareyke G. V.
Published: October 2023

The purpose of conducting this research is to analyze whether Leverage and Liquidity affect Going Concern Audit Opinions in manufacturing companies listed on the IDX in 2018-2021. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 with a population of 193 companies. Based on the purposive sampling method, a sample of 40 companies was obtained which was multiplied by 4 years of research, so that a sample of research data was obtained, namely 160 research data. This study uses a quantitative approach with data analysis techniques using multiple linear regression. The results of this study indicate that partially Leverage and Liquidity affect the Going Concern Audit Opinion. As well as simultaneously, Leverage and Liquidity affect the Going Concern Audit Opinion. The implications of these findings are that manufacturing company management should pay attention to their levels of Leverage and Liquidity, as these factors can affect the auditor's assessment regarding the company's going concern. Additionally, regulators and other stakeholders can use these findings as a basis to consider better policies for regulating companies listed on the Indonesia Stock Exchange (BEI) to enhance the transparency and reliability of their financial reports.

Keywords: Audit Opinion, Going Concern, Leverage, Liquidity

Tujuan dilakukannya penelitian ini untuk menganalisis apakah Leverage dan Likuiditas berpengaruh terhadap Opini Audit Going Concern pada perusahaan manufaktur yang terdaftar di BEI tahun 2018-2021. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan jumlah populasi 193 perusahaan. Berdasarkan metode purposive sampling diperoleh sampel 40 perusahaan dikalikan dengan 4 tahun penelitian, sehingga diperoleh sampel data penelitian yaitu 160 data penelitian. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Leverage dan Likuiditas berpengaruh terhadap Opini Audit Going Concern. Serta secara simultan, Leverage dan Likuiditas berpengaruh terhadap Opini Audit Going Concern. Implikasi dari temuan ini adalah bahwa manajemen perusahaan manufaktur harus memperhatikan tingkat Leverage dan Likuiditas mereka, karena faktor-faktor ini dapat memengaruhi penilaian auditor terkait dengan kelangsungan usaha perusahaan. Selain itu, regulator dan pemangku kepentingan lainnya dapat menggunakan temuan ini sebagai dasar untuk mempertimbangkan kebijakan yang lebih baik dalam mengatur perusahaan-perusahaan yang terdaftar di BEI guna meningkatkan transparansi dan keandalan laporan keuangan mereka.

Kata kunci: Opini Audit, Going Concern, Leverage, Likuiditas
THE INFLUENCE OF THE IMPLEMENTATION OF THE HARMONIZATION OF TAX REGULATION LAW ON THE ECONOMIC GROWTH OF INDONESIA
Authors: Nurdian Anisa Putri , Dewi Dian Nirmala , Ridwansyah Eksa
Published: October 2023

This study aims to analyze whether there are significant differences in Indonesia's economic growth before and after the enactment of the COGS Law. The method used in this research is using SPSS tool testing parametric statistical difference test with Paired Sample T Test. Based on the calculation of descriptive statistical analysis shows that the enactment of the COGS Law has an impact on Indonesia's economic growth, namely increasing the average economic growth of Indonesia from 0.62% before the enactment of the COGS Law to 1.00% after the enactment of the COGS Law. The Paired Sample T Test results show that economic growth in the Paired Sample T Test has a Sig. (2-tailed) of 0.000 or 0.05, which means that Indonesia's Economic Growth after the enactment of the COGS Law has a significant difference. The results of this study prove that one of the objectives of the COGS Law is achieved, namely to increase growth and support the acceleration of economic recovery.

Keywords: economic growth, gross domestic product, harmonization of tax regulation law

Penelitian ini bertujuan untuk menganalisa apakah terdapat perbedaan pertumbuhan ekonomi Indonesia yang signifikan pada masa sebelum dan setelah pemberlakuan UU HPP. Metode yang digunakan dalam penelitian ini menggunakan alat SPSS pengujian uji beda statistik parametrik dengan Paired Sample T Test. Berdasarkan perhitungan analisis statistik deskriptif menunjukkan bahwa pemberlakuan UU HPP memiliki dampak terhadap pertumbuhan ekonomi Indonesia yaitu meningkatkan rata rata pertumbuhan ekonomi Indonesia dari yang sebelum pemberlakuan UU HPP sebesar 0,62% menjadi 1,00% setelah pemberlakuan UU HPP. Hasil uji Paired Sampel T Test menunjukkan pertumbuhan ekonomi pada uji Paired Sampel T Test memiliki hasil Sig. (2-tailed) sejumlah 0,000 atau 0.05 yang berarti Pertumbuhan Ekonomi Indonesia setelah pemberlakuan UU HPP terdapat perbedaan yang signifikan. Hasil dari penelitian ini membuktikan bahwa salah satu tujuan UU HPP tercapai yaitu untuk meningkatkan pertumbuhan dan mendukung percepatan pemulihan perekonomian.

Kata kunci: pertumbuhan ekonomi, produk domestik bruto, undang undang harmonisasi peraturan perpajakan
THE EFFECTIVENESS OF LEAN SIX SIGMA IMPLEMENTATION IN HEALTH-CARE FACILITIES
Authors: Sondakh Donn Kevinson , Laloan Risty Mandane
Published: October 2023

This study was conducted to investigate the effectiveness of implementing Lean Six Sigma within the field of health care facilities. Lean Six Sigma is a powerful tool that can increase the organization performance. In this study A systematic review was performed in accordance with current best practices through close adherence to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses. This study was found that the implementation of Lean Six Sigma enables the hospital to reduce the consumption of plasminogen by 69%, block utilization was increase by 13%-28%, book appointment increases by 24-276%, time saving were increase by 17% to 21%. And for service quality in blood collection was increased by 55% housewide. Lean Six Sigma is an inexpensive methodology to implement, it can bring many benefits to the organization in the health-care facilities. The successful implementation of Lean Six Sigma was able to reduce waste, reduce defect rate, increasing the quality of service, and reduce process variability that led to patient satisfaction and cost effective.

Keywords: lean six sigma, health-care facility, productivity, efficiency
Production specialization – factor for increasing added value in the farms
Authors:   University of National and World Economy (UNWE) – Bulgaria, Sofia, Doitchinova Julia , Stoyanova Zornitsa ,   University of National and World Economy (UNWE) – Bulgaria, Sofia
Published: October 2023

The production specialization of farms is among the main factors that affect the efficiency of their economic activity and the competitiveness of the produced products. It is the reason for obtaining different added value even using the same quantity and quality of production factors. The aim of the article is to analyze the production specialization of agricultural holdings in different regions of the country. The conclusions and assessments are based on the analysis of statistical information and results of surveys with experts and farmers. This gives the opportunity to be proposed recommendations for increasing the added value by changing or deepening the production specialization of the farms.
Analysis of the political framework, related to the provision of agro-ecological services in Bulgaria
Authors:   Institute of agricultural economics, Agricultural academy – Sofia, Ivanov Svetozar
Published: October 2023

The following article provides a historical overview of the emergence and development of agroecology as a science and practice. The main principles and concepts of its evolution are considered. An analysis of the policy framework, related to the implementation of agroecology was performed, and several agroecological services, along with various relevant agricultural practices were selected. A comparative analysis was made between the agro-ecological payments, applied during the two program periods of CAP 2014–2020 and CAP 2023–2027. The conclusion was that with the development of the political framework, the implementation of agro-ecological activities and practices lead to the preservation of the environment and climate, biodiversity increase and soil fertility restoration.
Theoretical framework for assessing governance sustainability of agricultural holdings in Bulgaria
Authors:   University of agribusiness and rural development – Plovdiv, Sarov Angel ,   Institute of Agricultural Economics, Agricultural Academy – Sofia, Kostenarov Krasimir ,   New Bulgarian university – Sofia, Boevsky Ivan ,   New Bulgarian university – Sofia
Published: October 2023

The study is part of a series of articles aimed at investigating the problems related to the sustainability of agricultural holdings and to develop a methodology for the assessment of this sustainability. The present study tries to make a parallel between the sustainability of agricultural holdings and the principles of governance sustainability. The article also starts a discussion about the principles of sustainable management of agricultural holdings. In this point, we shed light on the understanding of the governance sustainability of agricultural holdings.
Conjugate Variability of Signs of the Female Generative System of Scots Pine (Pinus sylvestris L.) in the Conditions of Magnesite Pollution
Authors: Mohnachev Pavel , Makhniova Svetlana , Menshikov Sergey , Pospelova Nadezhda , Zavyalov Konstantin , Ayan Sezgin
Published: October 2023

In the conditions of environmental pollution by emissions of magnesite production (Combined Magnesite, Satka, Chelyabinsk region), a study of the conjugate variability of signs of the female generative system of the Scots pine (Pinus sylvestris L.) was carried out. Signs with a stable connection have been identified, as well as signs whose direction of interconnection changes under the influence of aerotechnogenic pollution. Thus, the relationship of the signs characterizing the size and mass of cones is rigidly genetically determined and is not violated in conditions of a strong level of pollution. The seed productivity of the pine stands, regardless of the growing conditions, is more closely related to the survival rates of ovules in the gametophytic period than in the period of embryonic development. However, in conditions of heavy pollution, the relationship between the survival of ovules in the 1st vegetative and embryonic periods is negative, which may indicate the effective elimination of abnormal gametophytes and the release of the stand from them in conditions of pollution. The strong weakening of trees and the low availability of mineral resources in conditions of high pH of the growing medium in the zone of heavy pollution cause an increase in the negative relationship between seed productivity and seed weight to a significant level. Also, the conditions of heavy pollution “contributed” to the development of a strategy of trees for the formation of small seeds with high quality and quality indicators, seedlings developed. Only in these growing conditions, with a decrease in seed weight, the indicators of germination energy, germination percentage, and morphometric indicators of seedlings significantly increased.
B chromosomes in Conifers (Study Case of the Genus Picea A. Dietr.)
Authors: Muratova Elena N. , Sedel’nikova Tamara S. , Pimenov Alexander V. , Goryachkina Olga V.
Published: October 2023

Data on B chromosomes in the genus Picea (Spruce) species are presented. Species of this genus are good objects for studying many problems on the role and origin of supernumerary chromosomes in conifers. Classical methods for studying chromosomes with staining of preparations with acetohematoxylin and the method of fluorescent in situ hybridization (FISH) were used. We report the B chromosomes occurrence in five Picea species and confirmed the data of different authors for seven species. At present, supernumerary chromosomes are found in 23 Picea species including the interspecies hybrid P. × fennica. B chromosomes of Picea species are smaller than A chromosomes; their size (4-6 µm) is 25-30% of the size of A chromosomes. The B chromosomes of spruce species are either meta- or submetacentric, which have been designated as B1 and B2 types respectively. The number of B chromosomes per cell in spruce species varies from one to six. It is generally agreed that B chromosomes are derived from A chromosomes through chromosome arrangements They differ from A chromosomes in sequence composition. The results allow us to consider that B chromosomes are of importance for organisms and possibly may play a role in their adaptation.
Climate Change and Invasive Insects in Forest Ecosystems - Recent Examples from Türkiye
Authors: Lakatos Ferenc , Ünal Sabri , Ayan Sezgin
Published: October 2023

Recent climate changes -in contrast to changes in the past- are faster, and humans play a significant role in speeding up the process. Fauna usually responds strikingly to the changing climate; however, effects on animal species varies greatly. Indirect effects on insects through their host plants like the shifted shooting time, and the changed chemical composition and texture of the plant are significant. Direct effects like changes of the climatic elements (temperature, humidity) may cause a wide range of reactions, like change of the distribution area (e.g., northward shift) and/or change in the insects’ biology (e.g., swarming time, generation cycle). The presence of invasive insects is usually not associated with changing climatic factors. Their arrival is mainly human activity driven and the changing climatic factors may promote their establishment only. Introductions are accidental in most cases, but there are also plenty of examples of intentionally introduced species. In this paper, we demonstrate the effect of invasive insect species on the forest ecosystems in Türkiye through the examples of the western conifer seed bug (Leptoglossus occidentalis), the box tree moth (Cydalima perspectalis), the Asian longhorn beetles (Anoplophora glabripennis & A. chinensis), the chestnut gall wasp (Dryocosmus kuriphilus), the oak lace bug (Corythucha arcuata) and the black stem borer (Xylosandrus germanus). The importance of invasive forest insect monitoring is also discussed.
Strategi Pengelolaan Sampah Rumah Tangga di Kecamatan Jatiasih Kota Bekasi
Authors: Sugito Sugito , Waluyo Subagio S , Pramitasari Anisa
Published: October 2023

This research aims to determine the strategy of domestic waste management in Jatiasih sub-District of Bekasi City, in this case whether collaborative governance theory has been applied in domestic waste management in Jatiasih sub-District of Bekasi City. This research use descriptive qualitative method, where data collection techniques are carried out by conducting interviews, documentation and obsevation. In collecting data, the researcher chose informants using purposive sampling technique where the researcher selected 6 (six) informants, namely 1 (one) Head of Technical Implementation Unit of The Environmental Service Office of Jatiasih sub-District or later called UPTD LH Jatiasih sub-District, 1 (one) person busines actor, 1 (one) trash bank activist and 3 (three) community members. The results showed that the strategy of domestic waste management in Jatiasih sub-District of Bekasi City has not applied the collaborative governance theory as a whole. In the domestic waste management, the UPTD LH Jatiasih sub-District has not optimally involved the community members in the strategy of domestic waste management in Jatiasih sub-District of Bekasi City. This relates to the fact that indicators in the collaborative governance process have not yet been fully implemented. The domestic waste management in Jatiasih sub-District of Bekasi City still faces various problems.
Transition Supply Chain 4.0 to Supply Chain 5.0: Innovations of Industry 5.0 Technologies Toward Smart Supply Chain Partners
Authors: Mohamed Mona , Sallam Karam M. , Mohamed Ali Wagdy
Published: October 2023

Industry 4.0 provides businesses with the tools they need to meet difficulties such as fluctuating demand and unstable markets. Additionally, Industry 4.0 refers to the connectivity of computers, various materials, and artificial intelligence (AI) with minimum involvement from humans in the decision-making process. Although Industry 4.0 has a significant potential for the expansion of the industrial sector, it faces several hurdles, including integration of technology, problems with human resources, problems with supply chains, and data security concerns. The human-centered approach that Industry 5.0 took meant that many of the problems that plagued Industry 4.0 could finally be solved. In the previous generation, known as Industry 4.0, the emphasis was placed on scalability and volume of production; however, in the next generation, known as Industry 5.0, human centricity is the key focus. We have included a list of the different technical improvements that are part of Industry 5.0 as well as the technological advancements that are part of Industry 4.0. The problems that plagued Industry 4.0 have been addressed head-on in Industry 5.0, including concerns over data protection and the integration of new technologies. This study would serve as a foundation for academics and companies to learn about the technologies of Industry 4.0, their obstacles, the technical advancements, and the methods by which Industry 5.0 addressed the issues of Industry 4.0. Also, we constructed an appraiser model to appraise manufacturers as partners in the supply chain. We selected manufacturers that are interested in deploying Industry 5.0 in their operations. Analytic Hierarchy Process (AHP) and Complex Proportional Assessment (COPRAS) are contributed to construct an appraiser model under the authority of uncertainty theory entailed in single value neutrosophic sets (SVNSs) to support AHP and COPRAS in ambiguity situations.
CARACTERIZAÇÃO DO USO E OCUPAÇÃO DAS TERRAS NA MICROBACIA DO CÓRREGO CRIMINOSO, BACIA DO RIO TAQUARI-MS, BRASIL
Authors: Dreger de Souza Fernandes Tatiane Aparecida , Rocha Rodrigo , Paranhos Filho Antonio Conceição
Published: October 2023

O córrego Criminoso é um afluente do rio Taquari que integra uma microbacia inserida próximo ao perímetro urbano do município de Coxim-MS, no estado de Mato Grosso do Sul. A referida microbacia tem enfrentado impactos advindos da agropecuária e da expansão urbana. Logo, a partir de imagem do satélite Landsat 8, foi realizada a classificação de uso e cobertura da microbacia até o mês de setembro do ano de 2018, utilizando o algoritmo Battacharya, com classificação supervisionada. Os resultados apontaram sete classes de uso da terra e cobertura vegetal, sendo o maior percentual da área ocupado por pastagens. Como resultado, apesar da vegetação marginal em torno do córrego estar em processo de recuperação, houve a redução das áreas de Cerrado da microbacia, o que é preocupante, devido a possibilidades de aumentar o escoamento superficial da vazão do córrego e do potencial poluidor das águas por meio do carreamento de pesticidas e fertilizantes usados no manejo das pastagens e, também, de sedimentos.