bluuebunny/crossref_metadata_2025 huggingface dataset:
Critical Analyse of the Exceptions in Resorting to Restorative Justice When Children Come into Conflict with the Law
Authors: Pan Yichen
Published: September 2023

As the child justice system continues to evolve and the development of Children’s rights, there is a growing recognition of the need to address child offenders differently from adult offenders. Restorative justice has emerged as a promising approach to address the unique needs and circumstances of juvenile offenders, aiming to rehabilitate rather than solely punish. However, this research delves into the limitations and exceptions that may hinder the application of restorative justice in cases involving child offenders. The primary objective is to analyse the factors that influence the decision to deviate from restorative justice principles in children cases, which includes the severity of the offense; the age, maturity and attitude for guilty of the child; the times of committing offences of the child; the victim's perspective, and legal frameworks. By exploring these exceptions, the study aims to provide insights into the challenges and complexities that arise when applying restorative justice in child justice systems. Furthermore, the research employs a qualitative approach, involving a thorough review of legal provisions, case studies, and relevant literature to critically analyse the nuances of exceptions in restorative justice for children in conflict with the law. The findings contribute to the ongoing discourse surrounding the appropriate and effective use of restorative justice in juvenile cases, shedding light on when and why exceptions may be necessary. Ultimately, this paper serves as a valuable resource for policymakers, law enforcement officers, and researchers in the field of juvenile justice, offering a deeper understanding of the complexities inherent in implementing restorative justice in the child justice system.
A Study of the Causal Factors of Animal Crimes in Malaysia
Authors: Zolkipli Ain Maryam , Tambi Muhamad Rezan , Mohd Salehuddin Adam
Published: September 2023

This research paper investigates the numerous factors influencing the occurrence of animal crimes in Malaysia. Through a thorough examination of literature, the study aims to uncover the underlying causes behind the prevalent animal-related offenses in the country. The findings reveal that several key factors contribute to this issue, including a lack of awareness regarding animal welfare, inadequate enforcement of animal protection laws, and cultural attitudes that diminish the value of animals. To tackle this problem effectively, the study proposes a range of potential solutions. These include raising public awareness about animal welfare, enhancing the enforcement of existing animal protection laws, and fostering a cultural shift that recognizes and respects the intrinsic worth of animals. One crucial aspect of this study is its revelation that animal crimes are not haphazard acts, but rather, they are deeply rooted in social and cultural influences. By pinpointing these contributing factors and offering practical remedies, this research holds significant importance as it can guide policy-making and direct actions to mitigate animal crimes in Malaysia effectively.
Asal-usul Kampung Nelumad: Analisis dari Perspektif Mitos dan Legenda Masyarakat Dusun di Ranau, Sabah
Authors: Mohd Tamring Budi Anto , Atin Veronica Petrus , Adeh Nelson Justin
Published: September 2023

Asal usul nama sesuatu tempat walaupun boleh diterangkan berdasarkan sejarah samada melalui bukti catatan bertulis mahupun melalui sejarah lisan, tetapi nama sesuatu tempat atau kampung khususnya dalam masyarakat di Sabah seringkali dikaitkan dengan unsur-unsur mitos dan legenda rakyat. Unsur-unsur mitos dan legenda rakyat merupakan elemen yang penting dalam kebudayaan sesebuah masyarakat dan berperanan membentuk solidariti dan nilai kolektif yang dikongsi bersama setiap ahlinya. Objektif kertas kerja ini adalah bertujuan untuk menerangkan asal-usul Kampung Nelumad melalui sejarah lisan dan juga menjelaskannya dalam konteks mitos dan legenda rakyat setempat. Hasil kajian yang diperoleh menggunakan kaedah temu bual menunjukkan kampung Nelumad telah wujud sejak zaman sebelum kedatangan British lagi. Penduduk awal kampung Nelumad adalah daripada dua keturunan iaitu keturunan Gimbukon dan keturunan Kumantan dan kedua-dua keturunan keluarga ini telah berkembang dan mempunyai tujuh generasi keturunan sehingga kini. Asal-usul nama kampung Nelumad pula adalah berdasarkan dua versi sumber iaitu versi pertama berdasarkan pertemuan antara dua sungai dan versi kedua adalah berdasarkan kisah pemburu yang menemui kanak-kanak berhampiran dengan sungai. Selain itu, Nelumad juga dipecahkan kepada tiga bahagian iaitu Notuhan, Dantaion dan Lakang yang juga terbentuk atau dinamakan berdasarkan peristiwa alam sekitar dan cerita mitos serta legenda rakyat setempat.
Hubungan antara Emosi dan Memori dalam Pembelajaran Matematik
Authors: Mansor Norjuliana , Amran Muhammad Syawal
Published: September 2023

Pembelajaran matematik adalah satu usaha kompleks yang melibatkan proses kognitif serta dipengaruhi oleh emosi termasuklah pembelajaran dan ingatan. Justeru, kajian ini bertujuan untuk mengenal pasti tahap emosi positif, tahap emosi negatif serta tahap memori murid dalam pembelajaran matematik. Selain itu, kajian ini turut mengenal pasti hubungan antara emosi positif dan emosi negatif murid terhadap memori dalam pembelajaran matematik. Kajian ini dijalankan dengan menggunakan reka bentuk kuantitatif melalui kaedah tinjauan. Sehubungan itu, kajian ini terdiri daripada 232 murid tahun 6 di sekolah rendah yang terdapat dalam daerah Timur Laut, Pulau Pinang. Kajian ini menggunakan persampelan rawak mudah dalam memilih sampel murid untuk dijadikan responden. Dua instrumen soal selidik yang bersesuaian digunakan dalam kajian ini terdiri daripada instrumen ‘Achievement Emotion Questionnaire’(AEQ) dan instrumen Questionnaire of Memory’(Q-MEM). Hasil dapatan menuujukkan tahap emosi positif (min=3.73; sp=.66) berada pada tahap tinggi, tahap emosi negatif (min=2.41; sp=.53) pula berada pada tahap rendah manakala tahap memori (min=2.71; sp=.75) berada pada tahap sederhana. Selain itu, terdapat hubungan yang signifikan antara emosi positif dan memori dalam pembelajaran Matematik (r = -.544, p < .01), begitu juga terdapat hubungan yang signifikan antara emosi negatif dan memori dalam pembelajaran Matematik (r = .683, p < .01). Dalam konteks kajian pada kali ini, emosi murid memainkan peranan penting kepada proses pembelajaran yang berjaya serta berkait rapat dengan strategi pembelajaran, penglibatan kognitif, tingkah laku dan pencapaian akademik. Walaubagaimanapun, sedikit tekanan perlu diberikan kepada murid dalam memastikan murid bukan sahaja gembira melalui proses pembelajaran, malah turut menguasai konsep serta kemahiran dalam Matematik dengan baik.
Kesan Pandemik Covid-19 Terhadap Sektor Pelancongan: Kajian Kes Komuniti Setempat di Pulau Langkawi
Authors: Harun Siti Norliyana , Mohd Hanafiah Marlia , Mohd. Said Mohd. Nizam , Razman Khalisah Khairina , Mustafa Bakray Nur 'Aqilah
Published: September 2023

Wabak pandemik COVID-19 yang melanda seluruh dunia telah memberikan impak negatif kepada banyak sektor ekonomi termasuklah sektor pelancongan. Kajian ini dijalankan untuk meninjau ketahanan dan kapasiti adaptasi menyesuaikan diri komuniti setempat terhadap impak COVID-19 yang berkait dengan sektor pelancongan yang dijalankan di Pulau Langkawi, Kedah. Satu tinjauan soal selidik telah dijalankan kepada penduduk setempat yang terlibat secara langsung dalam sektor pelancongan di Pulau Langkawi. Tinjauan dijalankan di Pulau Langkawi kerana aktiviti utama ekonomi penduduk setempat di kawasan tersebut adalah bergantung kepada sektor pelancongan. Hasil kajian mendapati bahawa wabak COVID-19 telah memberi kesan yang ketara kepada ekonomi komuniti setempat disebabkan sekatan sempadan negara dan perintah kawalan pergerakan (PKP) yang menyebabkan aktiviti pelancongan tidak dapat dijalankan. Pembukaan Pulau Langkawi sebagai projek rintis gelembung pelancongan sangat membantu memulihkan pendapatan komuniti setempat yang terlibat dalam sektor pelancongan di pulau tersebut. Berdasarkan hasil kajian, sebanyak empat cadangan untuk pemerkasaan sektor pelancongan di Pulau Langkawi selepas COVID-19 telah diberikan iaitu meningkatkan kemahiran inovasi dan pendigitalan sektor pelancongan, memperkukuhkan tadbir urus dan respon terhadap impak pandemik, membina ketahanan dan kapasiti adaptasi untuk daya saing, dan koordinasi dan kerjasama antara pemegang taruh bagi melestarikan sektor pelancongan. Cadangan penambahbaikan ini tidak terhad kepada Pulau Langkawi sahaja dan boleh diaplikasikan di kawasan pelancongan lain. Hasil kajian ini adalah selari dengan Dasar Pelancongan Negara 2020-2030 iaitu memperkukuhkan komitmen terhadap pelancongan lestari dan meningkatkan kapasiti modal insan dalam semua sub-sektor pelancongan, khususnya di Pulau Langkawi.
Cardiovascular Health Information-seeking Intention among Malaysian Youths: A Conceptual Paper
Authors: Chooi Wei Chung , Krishnan Mahadevan
Published: September 2023

Youths receive information from various sources inadvertently every day. A clear understanding of cardiovascular health information sources is important for the government, the private sector, and non-government organisations to devise better strategies to enable information to reach youths effectively. Besides, cardiovascular health information sources also affect youths’ subjective norms, health literacy, attitude towards cardiovascular disease prevention, and cardiovascular health information-seeking intention—these variables are crucial for youths to promote self-management skills. Thus, this conceptual paper aims to examine cardiovascular health information sources, as well as the relationship between information sources and Malaysian youths’ subjective norms, health literacy level, attitude towards cardiovascular disease prevention, and cardiovascular health information-seeking intention. This paper is significant as it can be used as a reference for future researchers, government policymakers, the private sector, and non-government organisations to plan cardiovascular disease campaigns or related activities among youths to optimise the results in reducing cases of cardiovascular disease in Malaysia.
Internet of Things for the shopping experience in physical stores
Authors: Jimenez-Prado Samuel Efrain , Medina-Chicaiza Ricardo Patricio
Published: September 2023

This research aims to develop a methodological strategy based on the Internet of Things, which contributes to managing the shopping experience in physical shops. The research's theoretical bases were established by reviewing the literature and applying historical-logical, inductive-deductive, and analysis-synthesis methods. As a result of the study, a strategy consisting of seven phases is proposed: analysis, problem identification, planning, IoT solution, budget, implementation, and evaluation. In addition, it is determined that the Internet of Things allows companies to better understand their customers by collecting data related to their purchasing behavior and designing superior experiences that contribute to the differentiation of the point of sale.
Narcotics Related Deaths in the Kabul Forensic Medicine Center in 2018 and 2019
Authors: Paigham Abdul Manan , Anwari Mohammad Taqi , Seraj Palwasha
Published: September 2023

Introduction: Narcotic drugs and psychotropic substances are substances that, even in small quantities, can lead to substantial changes in the body, mind, or both. These substances have the ability to cross the blood-brain barrier and disrupt mood and perception. Examples of such substances include opiates, alcohol, hashish, cocaine, and 3,4-Methylenedioxymethamphetamine (commonly known as ecstasy or the drug "K"). Deaths resulting from narcotic poisoning refer to cases in which one or more narcotics are found in the body.   Objectives: obtaining the prevalence of death due to narcotic drugs and psychotropic in forensic cases Method:  The research was conducted through descriptive cross sectional study in Kabul Forensic Medicine Center in the year 2019 and 2018.  Results: Out of 2838 cases that were referred to the Kabul Forensic Medicine center in the year 2019 and 2018, (14%) were due to narcotic drugs and the rest were due to other causes of death. Deaths due to narcotic drugs in 2019, compared to 2018, showed an increase of 17.47%. The majority of cases were in the range of 21-40 years (an average of 30 years) which included 58.2 % of entire cases: 97% of the cases were males, 57.5% were single, most of them were unemployed (39.3%), low educated and illiterate cases were 53.39%, and the lowest cases were with higher education (8.98%). The highest incidence happened in the winter (51.69%), and the lowest in the summer (13.8%). The most common cause of narcotics-related death were opiates (75.7%) and a significant of the narcotics were MDMA (please mention the complete form at least once) (5.8%). Most cases occur in the first (17%), fifth (16%), eighth (15%) and third (11.65%) security districts of Kabul city  Conclusion: narcotic -related death make up about one-seventh of all forensic cases, which are on the rise, mostly among young, male, single, illiterate, unemployed, and low-income people. Most of the causes of drug-related deaths are opium and addicts. The significant point of cases was MDMA (K tablet) (5.8%), which has become common among young people in recent years. Most incidents occur in the winter and from central and western parts of Kabul.
MARCO LEGAL DO SANEAMENTO BÁSICO:
Authors: Oheb Sion Alexandre
Published: September 2023

Este artigo analisa o saneamento básico no Brasil, abordando aspectos históricos, impactos socioambientais e perspectivas futuras. Inicialmente, exploramos os marcos regulatórios do saneamento, destacando desafios para a universalização dos serviços. Em um segundo momento, discutimos os impactos dos recentes decretos emitidos pelo Poder Executivo com vistas à modificação da Lei Federal nº 14.026/2020 e as implicações jurídicas e de mercado causadas pela sua publicação. Este estudo contribui para compreender o cenário do saneamento básico no Brasil e destaca a necessidade de uma abordagem holística, considerando aspectos socioeconômicos e ambientais.
Исследование уязвимостей и угроз безопасности стандарта IEEE 802.11
Authors: Мордвинова А. Ю. , Нуриев С. А.
Published: September 2023

В данной статье проводится исследование уязвимостей и угроз безопасности, связанных с широко распространенным стандартом IEEE 802.11, известным как Wi-Fi. Беспроводные сети - одна из самых интересных разработок в мире сетевых технологий. После внедрения стандарта IEEE 802.11 Ethernet наиболее широкое распространение в среде беспроводных сетей получил Wi-Fi. Поскольку беспроводные сети легко развертывать и модернизировать, а приличные скорости передачи данных сегодня доступны по низкой цене, их внедрение растет повсеместно. Организации и предприятия переходят от традиционных проводных сетей к беспроводным. Беспроводные сети могут выполнять различные функции - от простого расширения до точки распространения. Одним из основных недостатков беспроводных сетей является то, что беспроводные сетевые устройства не обеспечивают безопасности в том виде, в котором они поставляются. Анализируя различные векторы атак и потенциальные слабые места, исследование призвано дать полное представление о ситуации с безопасностью данного стандарта. В ходе исследования выявляются потенциальные риски для беспроводных сетей, изучаются возможные уязвимости и предлагаются контрмеры для повышения уровня защиты систем на базе IEEE 802.11 от возникающих проблем безопасности.
Femtoszekundumos lézerrel felületkezelt fröccsöntő szerszámbetét termékének vizsgálata
Authors: Kun Krisztián , Weltsch Zoltán , Líska János
Published: September 2023

Az autóiparban megnövekedett mérnöki és felhasználói igények miatt a műanyag alkatrészek minősége egyre aktuálisabb kérdés. Fröccsöntés során a formaüreg kitöltése kifejtő áramlással történik, amely a gyártási technológiai függvényében összetett héj-mag szerkezetet alakít ki a termékekben. A sebesség- és hőmérsékleti gradiens hatással van a kitöltési folyamatra, továbbá az ömledék áramlására nagymértékben hat a szerszámfelület is. A kutatásban a formaadó felületen az ömledékáramra eltérő hatást gyakorló felületi textúrákat hoztunk létre, amelyek kialakítása femtoszekundumos lézerrel történt. Célunk különböző feldolgozási technológiák mellett vizsgálni a kitöltés minőségét.
A new level of confidence: biogeography, morphometry and ecology of enigmatic Cyclopyxis puteus Thomas, 1960 (Amoebozoa: Arcellinida: Netzeliidae)
Authors: Bankov Nikola
Published: September 2023

Testate amoebae Cyclopyxis puteus Thomas (1960) has a characteristic morphology, that makes the possibility of overlook or misidentification unlikely. Although this species has been found worldwide, its morphology, biometrics and ecological preferences are poorly understood. In this study, isolated material from Bulgaria was investigated by using light and scanning electron microscopy. Based on morphological and biometrical data, we provide an improved diagnosis of this enigmatic species. A summary of the geographical distribution and ecological preferences is provided.
Protective Efficacy of Cholesterol-Loaded Cyclodextrin (CLC) Against Sperm Morphological Abnormalities in Marwari Stallions
Authors: Kumar Pramod , Mehta J S , Ravi S K , Talluri T R , Kumawat B L , Kumar Tapendra , Kumar Shivendra , Jhamb D , Dedar Ramesh Kumar
Published: September 2023

The present study aimed to examine the protective potential of cholesterol loaded cyclodextrin (CLC) at varying concentrations against sperm morphological abnormalities of cooled and frozen thawed semen of Marwari stallions. A total of forty eight ejaculates (six stallions and eight ejaculates per stallion) were promptly processed following semen collection and subjected to gross assessment of semen quality attributes. The assessment of sperm morphologies in fresh equine semen was conducted using Eosin and Nigrosine staining technique. The semen samples from individual Marwari stallions were evenly divided into five fractions and incubated in a water bath at 37°C for 15 min after dilution with primary extender to obtain the spermatozoa concentration at 120 × 106 sperm/ml. During incubation, the fractions of every semen sample were exposed to different concentrations of CLC as 0, 1.0, 1.5, 2.0 and 3.0 mg/ml of extender (C, T1, T2,T3, and T4, respectively). All the 5 aliquots were cooled and subsequently subjected to cryopreservation. Each cooled and frozen- thawed (at 37°C for 30 sec) semen samples were analyzed to assess the morphologies of the spermatozoa. Based on the findings, it was concluded that none of the CLC treatment could render any significant protection against the sperm morphological abnormalities at either pre-freeze and/or post-thaw stage of semen samples from Marwari stallions.
To Evaluate the Combined Antibacterial Activity of Garlic, Ginger and Papaya
Authors: Nandita Samudre  , Vaibhav Kamble  , Ankita Navgire  , Priti Ghorpade  , Tasmeem Shaikh  , Nidhi Khade  , Nikhil Jadhav
Published: September 2023

The study was conducted to evaluate the combined antibacterial effect of Garlic, Ginger and Papaya. The leaves of Papaya, rhizomes of ginger and bulbs of ginger were dried and finely powdered. The ethanolic extracts were prepared for each herbs individually and were screened for their individual as well as combined antibacterial property. For antibacterial activity the plant extract shows good antimicrobial activity against test pathogens i.e gram negative bacteria (E.coli and P.aeruginosa)and gram positive bacteria (S.aureus and B.cereus). All extracts show good antimicrobial activity against Gram- positive bacteria while showing poor activity against Gram-negative bacteria
Renal mucosa-associated lymphoid tissue lymphoma: a case report and literature review
Authors: Córdoba Andrés Felipe , Villalba-Bachur Roberto Franco , Camean Juan , Chemi Joaquín , Jaunarena Jorge , Foncuberta Cecilia , Villoldo Gustavo
Published: September 2023

Background: Renal MALT lymphoma is a rare entity with few reports in the literature. These neoplasms arise at extranodal sites, usually related with chronic inflammation due to infection or autoimmune disorder and share histologic and immunophenotypic features. To date, 10 cases of renal MALT lymphoma have been described.
Case presentation: We present a case of a MALT renal lymphoma in a 69-year-old woman with suspected preoperative diagnosis of renal cell carcinoma (papillary vs chromophobe type), RENAL SCORE 9p. We performed a retroperitoneal laparoscopic left partial nephrectomy guided by intraoperative ultrasound.
Conclusion: There are few reports in the literature regarding renal MALT lymphoma. We consider that this might be considered as a differential diagnosis of renal mass.
Estenosis uretral femenina: una condición infradiagnosticada
Authors: Orejuela-Arcila Karla Valeria , Robayo Jaime Andrés , García-Perdomo Herney Andrés
Published: September 2023

Introducción: La estenosis uretral se define como un estrechamiento anatómico fijo, sintomático de la uretra que no se adapta a la instrumentación uretral, sin embargo, en el caso de las mujeres es una patología que frecuentemente no se diagnostica, lo que conlleva a una selección inadecuada de tratamiento.
Objetivo y metodología: Existen pocos estudios que evidencien parámetros claros de diagnóstico en el caso de la estenosis uretral femenina, además de un limitado recurso bibliográfico que se enfoca en mayor medida en su tratamiento. En este proyecto se revisará definición, anatomía, etiología, manifestaciones clínicas, diagnóstico y tratamiento de esta patología en la población femenina con el fin de ampliar su conocimiento.
Conclusiones: Es importante conocer tanto la anatomía de la uretra femenina como las posibles etiologías de la estenosis uretral para así poder acercarnos al diagnóstico y ofrecer, según la clínica de la paciente, el tratamiento idóneo en cada caso.
Real-time continuous glucose monitoring systems in patients with type 1 diabetes. Expert group report
Authors: Zozulińska-Ziółkiewicz Dorota , Małecki Maciej , Czupryniak Leszek , Jarosz-Chobot Przemysława , Klupa Tomasz , Myśliwiec Małgorzata , Szadkowska Agnieszka , Szypowska Agnieszka , Gawrecki Andrzej , Mianowska Beata , Wolnik Bogumił , Gierczyński Jakub
Published: September 2023

The beginning of the 21st century saw the arrival of continuous glucose monitoring systems (CGMS). For over a decade they were seen as an excellent tool providing data on the daily glucose profile patterns in patients with diabetes, but confined to research. Over 20 years ago hardly anyone expected CGMS to become an extremely useful device in everyday life with diabetes as the cost, the burdensome design and accuracy were at the time the main concerns. However, in the last few years CGMS has become available to the entire diabetic population, and it is affordable to many of them. During this time, the technology developed immensely, and patients can now use reliable systems to give them instant, online insight into their blood glucose excursions 24/7. Moreover, the accumulated evidence indicates that arming patients with knowledge of their current glucose value and the trends of its variability translates into significant improvement in overall glucose management. The patients who benefit most, as research data and clinical experience show, are those who are treated with insulin, in particular individuals with type 1 diabetes. Progress in glucose monitoring – the journey from measuring urine glucose through portable glucose meters to CGMS – has also changed the metrics that are used to assess metabolic control of diabetes. In recent years the concept of time in range (TIR) has been introduced, which is now being widely adopted into clinical guidelines and practice. In 2021 the use of real-time CMGS in patients with type 1 diabetes was recommended by the American Diabetes Association (ADA) and European Association for the Study of Diabetes (EASD) as a main tool for self-monitoring of blood glucose. The article is a state-of-the-art review presenting current evidence-based knowledge and views on the practical use of CGMS in this group of patients, with clinical implications and opportunities discussed in detail.
Impairment of forepaw function in type 1 diabetic rats
Authors: Amin Susan , Alekri Ahmed , Alaradi Ahmed , Alaysreen Ali , Kheyami Ammar , Baksh Hasan , Nazzal Khalid , Altamimi Abdullah , Ali O , Kamal Amer
Published: September 2023

Introduction

Hand function disruption occurs in diabetes. We aimed to record this food-handling behaviour in a rat model of diabetes type 1.

Material and Methods

The hand vermicelli test measures practised forepaw use in rats, which can model diseases such as brain injuries. This test demonstrates in a dexterous way how rats handle food items with their paws.

Results

When rats manipulate pasta, such as vermicelli, they adjust their forepaw hold on the pasta. These adjustments can be easily viewed, counted, and recorded. Diabetic type 1 rats experienced statistically significant reductions in adjustments made with the right and left fingers. There was an increase in several atypical handling patterns for the experimental group, an increased eating time of 120 seconds, and increased adjustments made with the left forepaw, compared to the control group.

Conclusions

The abnormal handling patterns and increased eating time may indicate compensatory measures to cope with diabetes-induced motor impairment.
¿Está el Tribunal Económico-Administrativo Central vinculado por las sentencias de la Audiencia Nacional? Auctoritas y potestas en lo económico-administrativo
Authors: Cancio Fernández Raúl C.
Published: September 2023

Se reflexiona en este estudio acerca de la pertinaz renuencia del Tribunal Económico-Administrativo Central (TEAC) en atender las pautas hermenéuticas emanadas del órgano judicial expresamente encargado de revisar su función, la Sala de lo Contencioso-Administrativo de la Audiencia Nacional (AN), construida sobre el argumento de la ausencia de firmeza de aquellas y, consecuentemente, de su carencia de fuerza vinculante. La desestimación por el TEAC de pretensiones en sede económico-administrativa, a sabiendas de que aquellas son reiteradamente resueltas en sentido contrario por el órgano judicial revisor legalmente competente, fuerza a los contribuyentes a desplegar una acción en vía judicial cuyo desenlace es previsible, exigiéndoles por tanto una innecesaria e injustificada espera por un «pronunciamiento del Tribunal Supremo que aclare definitivamente la cuestión». Una praxis esta que demanda una mirada sistemática desde prismas puramente procesales, pero también de índole constitucional, pues es evidente que estamos ante una cuestión, ya lo habrán advertido, que entronca directamente con el principio de seguridad jurídica en la aplicación de la norma tributaria, cuya principal manifestación se verifica en la interdicción de la arbitrariedad, tanto desde un punto de vista formal como desde una óptica material.
La delimitación de los días de permanencia del artículo 9.1 a) de la LIRPF
Authors: Fernández Caramazana Lucía
Published: September 2023

El Tribunal Económico-Administrativo Central considera, en la Resolución de 28 de marzo de 2023 (RG 4045/2020), que el criterio de atribución de residencia fiscal en España por «permanencia de más de 183 días» del artículo 9.1 a), primer párrafo, de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, está conformado por varios niveles de días: (1) días de presencia certificada que son los acreditados mediante medio de prueba incuestionable y que se computan íntegramente (sin que se requiera un número mínimo de horas); (2) días presuntos: son los que transcurren razonablemente entre dos presencias certificadas y computarán como días de permanencia salvo que se pruebe una presencia certificada fuera de territorio español; (3) ausencias esporádicas que se adicionan a los otros dos niveles si estos no alcanzan los 184 días, no siendo estrictamente imprescindibles si se ha alcanzado ese umbral mínimo legal.
En mi opinión, es acertada la diferenciación de los tres niveles de días especialmente el cómputo parcial (desvinculado de la pernocta) de los días de presencia certificada y la aceptación expresa de los días presuntos.
Culpabilidad en la responsabilidad subsidiaria del artículo 43.1 a) de la LGT
Authors: Puebla Agramunt Nuria
Published: September 2023

A continuación comentamos la Sentencia de 13 de enero de 2023, dictada por la Sala de lo Contencioso-Administrativo, Sección 1.ª, del Tribunal Superior de Justicia de Cataluña, en el recurso 1888/2021, interpuesto por el recurrente contra resolución del Tribunal Económico-Administrativo Regional de Cataluña, desestimatoria de reclamación interpuesta por un miembro del consejo de administración de cierta sociedad anónima deportiva, frente a un acuerdo de derivación de responsabilidad subsidiaria dictado al amparo del artículo 43.1 a) de la Ley 58/2003, de 17 de diciembre, General Tributaria.
Integración de las cotizaciones sociales y el impuesto sobre la renta de las personas físicas. Análisis y propuestas para España
Authors: Galindo Felipe José Miguel
Published: September 2023

Las cotizaciones sociales son la principal fuente de financiación de la Seguridad Social. Sin embargo, aunque se encuentran separadas del sistema tributario, la doctrina es unánime al considerar que su naturaleza jurídica es la de un impuesto. Además, a pesar de ser satisfechas tanto por empresarios como por trabajadores, también existe un amplio consenso a la hora de considerar que gravan los rendimientos del trabajo.
En consecuencia, existen dos figuras impositivas que recaen sobre el salario de los trabajadores, las cotizaciones sociales y el impuesto sobre la renta de las personas físicas. Esto lleva a plantear la posibilidad de integrar, en mayor o menor medida, ambos impuestos, con el fin de optimizar la gestión de los recursos públicos y facilitar a los ciudadanos el cumplimiento de sus obligaciones para con la Administración. En este sentido, son muy variadas las medidas que pueden implementarse, ya sea el establecimiento de algunos trámites administrativos comunes, ya sea una unión plena y absoluta de ambas figuras.
La retribución al administrador social no es una liberalidad
Authors: Marín Benítez Gloria
Published: September 2023

El hecho de que el régimen mercantil de la retribución del administrador social exija el cumplimiento de determinados requisitos (cobertura estatutaria, aprobación en junta) ha sido fuente de una larga controversia en el ámbito tributario: la de si el incumplimiento de esos requisitos puede determinar la falta de deducibilidad fiscal del gasto. Esta controversia ha afectado con especial crudeza a los casos en los que la retribución cuya deducibilidad se ve denegada es la de administradores sociales que, prestando servicios en el día a día de la empresa, se ven afectados por la conocida como doctrina laboral del vínculo, que niega la posibilidad de compatibilizar una relación laboral de alta dirección con la mercantil de administrador, de forma que la segunda absorbe y extingue la primera.
La sentencia comentada limita los efectos fiscales de esta doctrina laboral del vínculo y rechaza, tanto que retribuciones contabilizadas que responden a servicios verdaderamente prestados puedan ser calificadas como liberalidad, como que el incumplimiento de los requisitos mercantiles que pudieran ser exigibles a esa retribución pueda determinar automáticamente su falta de deducibilidad fiscal.
Expansión del monocultivo de la caña y su relación con las enfermedades renales crónicas
Authors: López Meraris C. , Molina Jorge M.
Published: September 2023

No hay resúmenes disponibles.
Investigaciones UCA, Año. 2, Vol. 2, 2021-2022: 51-56.
Teorías del crecimiento ortodoxas ante el modelo de demanda-oferta de desarrollo
Authors: Montesino Castro Mario Salomón , Carías Barrientos Claudia , Funes Anaya César , López Meraris
Published: September 2023

No hay resúmenes disponibles.
Investigaciones UCA, Año. 2, Vol. 2, 2021-2022: 79-88.
nueva lectura de Filosofía de la realidad histórica de Ignacio Ellacuría desde las «posibilidades» y la «realidad histórica»
Authors: Brito de Butter Marcela Lisseth
Published: September 2023

No hay resúmenes disponibles. 
Investigaciones UCA, Año. 2, Vol. 2, 2021-2022: 121-124.
Experiencias adversas en la infancia
Authors: Romero Avelar Lucía Isabel , Gómez Calderón Leslie Arelí , Valdivieso Mora Esmeralda , Rodríguez de Burgos Mercedes , Escobar Merino Leonor Guadalupe , Fogelbach Figueroa Kevin , Cabrera Gonzáles Gabriela Jimena
Published: September 2023

No hay resúmenes disponibles. 
Investigaciones UCA, Año. 2, Vol. 2, 2021-2022: 138-143.
Escritores, periodistas y activismo político en las primeras décadas del siglo XX en El Salvador. El caso de Salarrué
Authors: Huezo Mixco Miguel
Published: September 2023

No hay resúmenes disponibles. 
Investigaciones UCA, Año. 2, Vol. 2, 2021-2022: 194-198.
Factores actitudinales estudiantiles y pedagógicos determinantes en el desempeño académico de estudiantes de Cálculo I de la Facultad de lngeniería y Arquitectura de la UCA, previo y durante el COVID-19
Authors: Espinoza Caceros Carlos Gustavo , Molina Cadenas Lisdy Ruth , Juárez Morales José Daniel
Published: September 2023

No hay resúmenes disponibles. 
Investigaciones UCA, Año. 2, Vol. 2, 2021-2022: 215-218
cooperativismo de vivienda por ayuda mutua como oportunidad de desarrollo para las mujeres
Authors: Vaquerano Cativo Yolanda Elizabeth
Published: September 2023

No hay resúmenes disponibles. 
Investigaciones UCA, Año. 2, Vol. 2, 2021-2022: 271-275.
HUBUNGAN PENGETAHUAN DENGAN KECEMASAN DALAM PEMBERIAN ASI PADA BAYI DIMASA PANDEMI COVID-19 DI KLINIK TRISMALIA LAUT DENDANG KECAMATAN PERCUT SEI TUAN KABUPATEN DELI SERDANG TAHUN 2021
Authors: Nugraeny Lolita , Lubis Nur Asiah
Published: September 2023

Air Susu Ibu (ASI) adalah makanan terbaikbagi bayi karena mengandung zat gizi yang dibutuhkan bayi. Pengetahaun merupakan faktor yang keberlangsungan menyusui pada masa pandemi dipengaruhi oleh berbagi faktor diantaranya pengetahuan dan kecemasan. Penelitian ini menggunakan  penelitian kuantitatif dengan deskriptif . desain  penelitian ini menggunakan  Cross Sectional. Populasi pada penelitian ini adalah ibu menyusui yang berkunjung pada saat posyandu di Klinik Trismalia Laut Dendang. Sampel penelitian ini sebanyak 25 orang,menggunakan tehnik Accidental sampling. Instrumen pada penelitian ini berupa kusioner. Pengujian hipotesis menggunakan Sparman Rank. The results of the research on knowledge with anxiety in breastfeeding during the covid-19 pandemic were calculated using the SPSS program, obtained with sufficient knowledge results as many as 14 respondents (56.0%), and anxiety obtained with mild anxiety results as many as 12 respondents (48.0%). With a significant p value of 0.004, it means that there is a relationship between knowledge and anxiety in breastfeeding infants during the COVID-19 pandemic at the Trismalia Laut Dendang Clinic, Percut Sei Tuan District, Deli Serdang Regency in 2021. Kesimpulannya ada hubungan pengetahuan dengan kecemasan dalam pemberian ASI Pada Bayi dimasa Pandemi Covid-19.Saran untuk tempat penelitian diharapkan dapat menjadi pusat informasi untuk ibu menyusui dan petugas kesehatan lainnya.
STUDI KOMPARASI IMPLEMENTASI KURIKULUM PADA PEMBELAJARAN AKSELERASI DAN PEMBELAJARAN REGULER (Kajian pada Kelas XI CI+BI IPA dan Kelas XI IPA di SMAN 1 Padang)
Authors: Rifmasari Yessi
Published: September 2023

Penelitian ini didasarkan pada perbedaan karakteristik peserta didik akselerasi dan peserta didik reguler dalam kegiatan pembelajaran. Dimana, peserta didik yang berkemampuan jauh di atas ratarata ini, biasanya sering terkesan santai dan tampak kurang memperhatikan pelajaran. Hal yang lebih buruk lagi, peserta didik tersebut cenderung mengganggu temannya sehingga kegiatan belajar mengajar dalam kelas menjadi kurang lancar. Oleh karena itu, untuk melayani peserta didik tersebut dalam kegiatan belajar mengajar diperlukan implementasi kurikulum yang berbeda pada kedua pembelajaran agar dapat mencapai kompetensi yang diharapkan. Penelitian ini bertujuan untuk mendeskripsikan apakah terdapat perbedaan yang signifikan antara nilai rapor pembelajaran XI CI+BI dan nilai rapor pembelajaran XI IPA. Hasil penelitian hasil belajar menggunakan pendekatan kuantitatif yaitu tidak terdapat perbedaan yang signifikan antara nilai rapor pembelajaran akselerasi kelas XI CI+BI dengan nilai rapor pembelajaran reguler kelas XI IPA pada mata pelajaran IPA.Kata kunci: implementasi kurikulum, pembelajaran akselerasi, pembelajaran reguler.
UPAYA MENINGKATKAN KETERAMPILAN MENULIS KARANGAN SEDERHANA MENGGUNAKAN MODEL CONCEPT SENTENCE DENGANMEDIA GAMBAR PADA SISWA KELAS III SEKOLAH DASAR
Authors: Barina Yulia , Silalahi Mery
Published: September 2023

This study aims to improve the learning outcomes of third grade students of SD Negeri 066652 Bakti Luhur in writing simple material through the Concept Sentence model with Picture Media. This research is Kemmis and Mc Class Action Research (CAR). Taggart The research subjects were class III students, totaling 20 students. Data collection techniques to see the implementation of learning Concept Sentence with Media Images using observation, while looking at student learning outcomes using tests, research instruments using test sheets and observation sheets. Data analysis techniques used descriptive quantitative and qualitative descriptive. The results showed that the application  of  the Concept Sentence learning model with Media Images in Indonesian Language learning could improve student learning outcomes in the material written in simple essays of class III SD Negeri No 066652 Bakti Luhur. This is evidenced by the increase in learning outcomes of class III students from cycle I to cycle II. Student learning outcomes in cycle I with an average of 62 and cycle II 83. The level of completeness in the first cycle is 40% and in the second cycle becomes 80%.
PENINGKATAN KETERAMPILAN MEMBACA CEPAT MELALUI TEKNIK SKIMMING PADA SISWA KELAS V SEKOLAH DASAR
Authors: Gultom Anni , Nainggolan Maria Friska
Published: September 2023

This research is Classroom Action Research (CAR). This Classroom Action Research was carried out in two cycles, each cycle consisting of two shelves, namely planning, action, observation, and reflection. Each cycle consists of 2 meetings. Data collection instruments used in this study were observation sheets and tests. Observation Sheets are used to study the activities of students and teachers in the learning process. While the test is conducted at the end of each cycle to learn the improvement of speed reading skills with skimming techniques. Based on the results of observations of learning both in cycle I and cycle II students have learned in accordance with the stages of learning undertaken. In general, based on the results and observations made, the results obtained show an increase in the value of skills in each cycle. Through these results it can be concluded that the skimming technique can improve the speed reading skills of fifth grade students .
MENINGKATKAN KETERAMPILAN MENULIS PUISI MELALUI PENDEKATAN PEMBELAJARAN KONTEKSTUAL PADA SISWA KELAS III SEKOLAH DASAR
Authors: Purba Putry Sauhur , Girsang Mei Lyna
Published: September 2023

This study aims to improve the learning outcomes of class III B students at SD Negeri 066652 Bakti Luhur, Medan in the material of writing poetry through a contextual learning approach. This research is Kemmis and Mc Class Action Research (CAR). Taggart Research Subjects were students of class III B, totaling 20 students. Data collection techniques to see the implementation of contextual learning using tests, research instruments using test sheets and observation sheets. Data analysis techniques used descriptive quantitative and qualitative descriptive.The results of the study showed that the application of the contextual learning approach in Indonesian language learning could improve student learning outcomes in the poetry writing material of class III B SD Negeri 066652 Bakti Luhur. This is evidenced by the increase in student learning outcomes in class III B from cycle I to cycle II. Student learning outcomes in the first cycle with an average of 60.29 and the second cycle 90.29. The level of completeness in the first cycle is 10% and in the second cycle becomes 90%.
UPAYA MENINGKATKAN HASIL BELAJAR IPS PADA MATERI KEGIATAN EKONOMI MELALUI MODEL CONTEXTUAL TEACHING AND LEARNING
Authors: Dawolo Febri Sari , Sembiring Hartono
Published: September 2023

This study aims to improve social studies learning outcomes by using a Contextual Teaching and Learning (CTL) model in fourth grade students of SD Negeri 064017 Medan.This type of research is classroom action research (Clasroom Action Research). The research subjects in this research were all grade IV students of SD Negeri 064017 Medan Perjuangan totaling 31 students. This research model uses the Kemmis and Mc Taggart models. The method used in this research is 1) test, 2) observation, 3) documentation. The technique used to analyze data is qualitative data and quantitative data.Social studies learning by using the Contextual Teaching and Learning (CTL) model can improve social studies learning outcomes for fourth grade students of SD Negeri 064017 Medan. Increased social studies learning outcomes in the first cycle by an average of 66.45 and an increase in the second cycle by 81.9.
STUDI IMPLEMENTASI MANAJEMEN KURIKULUM BERBASIS KECAKAPAN HIDUP (LIFE SKILLS) SISWA SD IT AL-FITRAH BINJAI
Authors: . Munajad
Published: September 2023

This study aims to analyze the curriculum management of life skills of students in SD IT Al-Fitrah Binjai, starting from the planning, implementation, and evaluation processes. This research is a quantitative descriptive study, by taking the location of research at SD IT Al-Fitrah Binjai. Data collection techniques using observation, interviews, and documentation. The results showed that: (1) life skills curriculum management planning, including determining the education of skills to be carried out, conducting socialization, setting goals, distributing questionnaires, determining the time of implementation, selected skills education curriculum, preparing infrastructure; (2) the implementation of the development of students' life skills programs is divided into four main things, namely reorienting learning by integrating life skills programs through curricular, extracurricular and intracuricular activities; (3) the evaluation of the education program is in accordance with the target vision, mission and goals through evaluation per semester conducted by all the board of teachers together with the headmaster of madrasas and annual evaluations carried out by the headmaster, the madrasah committee found that the application of life skills-based curriculum in primary schools was not yet optimally implemented.
E-LEARNING BERBASIS SCHOOLOGY PADA PEMBELAJARAN MATEMATIKA SD
Authors: Ariani Yetti , Helsa Yullys , Zainil Melva
Published: September 2023

The purpose of this study is to develop digital class learning models using social learning network Schoology in elementary mathematics learning that is practical, valid and effective so that it can improve the quality of learning being carried out. This study focuses on designing learning tools used in digital classes in elementary schools, learning frameworks are expected to be valid and practical and effective. This research development uses the ADDIE model. Targeted outputs in research are digital class learning models using social learning network workogy and learning tools in the form of lesson plans, student activity sheets, student books, teacher books, and learning assessments. Digital class learning models using social learning netrwork schoology are targeted to be valid, practical, and effective in increasing the competency of elementary school students. In addition to learning models and tools, research output targets are JME (Journal on Mathematics Education / Scopus) international journals, accredited national journals namely International of Trends in Mathematics Education Research (IJTMER), proceedings of international seminars Journal of Physics and Astronomy, and proceedings of national seminars . The proposed level of technological readiness (TKT) of the proposed research is 3. The target of the TKT to be achieved in this study is 4. The results of the study can add references about models and learning tools for Digital Class.
PENINGKATAN KEMAMPUAN GURU DALAM MENDESAIN EDUGAMES PADA PEMBELAJARAN MATEMATIKA SD
Authors: Helsa Yullys , Ariani Yetti , Zainil Melva Zainil , Amini Risda
Published: September 2023

With the development of technology in the 21st century it has been able to provide pro-active learning, easy to understand and comprehensive as a learning environment, so it needs to be created IT-based learning media, namely edugames to help the learning process in elementary schools. The problem encountered in this study is that a small portion of teachers do not understand how to design edugames learning. The purpose of this study is to improve the ability of teachers to design edugames learning in mathematics learning. The type of research used is development using the Plomp model. The subjects in this study were teachers of Bukittingi City 02 Pilot School. The instrument in this study was edugames learning media. This research produces edugames media in the learning process created by the teacher
PENENTUAN GALAT PERSAMAAN DIFERENSIAL BIASA ORDE 1 DENGAN METODE NUMERIK
Authors: Pandia Wajib , Sitepu Israil
Published: September 2023

Metode numerik dapat menangani sistem persamaan besar, ketidaklinieran, dan geometri yang rumit dalam praktek rekayasa yang seringkali tidak mungkin dipecahkan secara analitik. Perhitungan dengan metode numerik merupakan perhitungan yang dilakukan secara berulang-ulang untuk terus-menerus memperoleh hasil yang semakin mendekati nilai penyelesaian sebenarnya. Persamaan diferensial biasa merupakan salah satu masalah yang dapat diselesaikan dengan metode numerik. Ada empat metode yang dapat digunakan dalam menentukan galat persamaan diferensial biasa, yaitu metode Deret Taylor, metode Runge-Kutta, metode Heun, dan metode Euler. Penelitian ini merupakan penelitian yang berjenis kepustakaan atau literature yang bertujuan mengumpulkan data-data dan informasi melalui buku dan jurnal. Tujuan penelitian ini untuk mengetahui metode terbaik untuk menentukan galat persamaan diferensial biasa. Berdasarkan soal yang diselesaikan dalam menentukan galat persamaan diferensial menggunakan metode Deret Taylor, metode Runge-Kutta, metode Heun dan metode Euler, metode yang menghasilkan galat paling kecil adalah metode Runge-Kutta.
IMPLEMENTASI PENGGUNAAN GOOGLE CLASSROOM PADA PEMBELAJARAN IPA DI SDN 105366 SEI NAGALAWAN
Authors: Parhusip Holmes , Irwansyah Irwansyah , Sembiring Hartono , Heryanto Heryanto
Published: September 2023

This research is motivated because schools during the Covid -19 pandemic are required to use virtual teaching methods or teleconferencing so that the SDN 105366 Sei Nagalawan school uses teaching methods using Google Claasroom and it is important for teacher researchers and students to find out how the results of implementing the virtual teaching method are. The method in this study uses observation, interviews and documentation. This study also aims to determine the learning outcomes of students who are taught using Google Classroom and compare the learning outcomes taught by conventional methods with those taught using Google Class Room. Based on the data from the research that has been carried out, it can be concluded that the implementation of the use of Google Classroom is very helpful in the online learning process during the current Covid-19 pandemic, while using the Google Classroom application the teacher can monitor student learning activities, such as absenteeism, material explanations. and delivery of assigned tasks, and the teacher also prepares learning videos.