bluuebunny/crossref_metadata_2025 huggingface dataset:
Recommendation System For Selecting Residential Complexes Using The SAW Method In Decision Support
Authors: Ade Rizka
Published: November 2023

Housing is one of the main needs of society. Homes are selected based on the buyer's constraints, needs, and desires. The characteristics of housing for each family's needs and desires are different, so a selection process must be carried out. Constraints in collecting information and data for each house complex manually result in the process being less effective and efficient because it takes time and money. Several factors influence the choice of housing, namely the price of the residential unit, the area of the residence, the legality of the residence, the residential rooms, and the need for a clean water source. The SAW method is a data management method that can help buyers make decisions in choosing housing that suits their needs and desires. The SAW method will calculate the final preference value for each alternative house complex based on 20 alternative data samples for house complexes and 5 attributes. Recommendations for choosing a home complex are several options that can be adjusted or eliminated according to the buyer's constraints, needs, and desires. The results of the SAW method calculations can help and make it easier for buyers to make decisions in choosing housing from several recommended housing complexes. The SAW method can be applied in the housing selection process based on the buyer's constraints, needs, and desires. Using a decision support system can save time and minimize errors.
ՀՀ ռազմական ծախսերի օպտիմալացման խնդիրը տեխնոլոգիապես նոր սպառազինությունների արտադրությունից դրական էքստեռնալների համատեքստում / The issue of the RA defense spending optimization in the framework of positive externalities of the high-tech weapons production
Authors: Harutyunyan G. E
Published: November 2023

One of the serious problems in ensuring sustainable economic growth in Armenia is the problem of defense spending optimization from the viewpoint of possible positive externalities from the high-tech weapons production. In terms of the above-mentioned, the article makes an attempt to answer the question of how to solve the well-known dilemma “guns versus butter” for Armenia amid the current geopolitical and geoeconomic challenges.
To achieve the objectives, the differences between the concepts of effectiveness and efficiency of defense spending have been considered. The study of the potential impact of the production of new technological weapons on the economy and the military sector was carried out through the prism of the “exploration-exploitation” dilemma, with a view on differences of the economic efficiency of new military technologies and the opportunity cost of military spending at the different stages of life cycle. As for possible positive externalities of the high-tech weapons production, an improvement in the balance of payments, relieving the public debtservicing burden, developing human capital, increasing employment, creating and deepening bilateral and multilateral military-political and military-technical cooperation are presented as such in the article.
Meanwhile, peace and transfer of technology to other sectors of the economy, in defiance of the accepted approaches, have not been considered to be the externalities of the high-tech weapons production.
The study led to the conclusion that the redistribution of part of defense spending to the high-tech sector, the ultimate goal of which is to gradually ease the burden of military spending for the state, including through positive externalities from innovation and of high-tech industries, can be the beginning of qualitative changes in terms of economic development, and addressing issues in the field of security.
Կիբեռոլորտում ներխուժումների հայտնաբերման համակարգերում մեքենայական ուսուցման կիրառման որոշ խնդիրների վերլուծություն / Analysis of some tasks of machine learning applications in the intrusion detection systems in the cyber domain
Authors: Jamgharyan T. V.
Published: November 2023

One of the indicators of the fourth industrial revolution is the “digital block”, which presents a bridge between the physical and digital realities. The entire digital reality is a series of devices connected with data networks. In this regard, threats to the network infrastructure were investigated, in particular, taking into account some peculiarities of
network-centric wars.
Software and hardware solutions, based on different principles and
operation algorithms, are used in order to neutralize various threats to the
network infrastructure.
Tasks of both general and particular type, arising in the study of intrusion detection systems (IDS) and operating via machine learning were identified. In addition, the article formulated those tasks, the comprehensive solution of which will ensure the minimization of the “attack surface” on network infrastructures.
As a discrete object of study, the article discusses research problems of measuring the effectiveness (efficiency) of applying machine learning in intrusion detection systems for both mobile and embedded systems. The article dwells on the enhancements made to the research work on the application of machine learning in IDS.
The solution of such problems will increase the degree of stability of
the network infrastructure in case a possible or probable network-centric
conflict occurs.
Ռադիոակտիվ ճառագայթումը եվ նյութը / The radioactive radiation and substance
Authors: Melikyan A. H.
Published: November 2023

The radioactive radiation as a type of the electromagnetic radiation, emitted in a certain range of wavelengths, by its influence on the substance may be both ionizing and non-ionizing. The ionizing radiation, characterized by very small wavelengths values and high energy, is capable of stripping electrons from the atom, hence affecting the physical and chemical properties of that substance. In particular, it has a great effect on the living (including human) organism, in which nerve impulses are transmitted in the form of electrical signals, and even the blood is an electrolyte, i. e., subject to the influence of the electromagnetic field. The ionizing radioactive radiation is implemented in various spheres of human life activity, namely, in medicine, both for diagnosis, and for treatment of a number of (and above all, oncological) diseases. It is also used for electric energy industrial production.
Radioactivity is also one of the main destructive features of the nuclear weapon, with Hiroshima and Nagasaki being tragic cases of the long-term effects of its use. It can be argued, incidentally, that the danger of long-term widespread radioactive contamination (radiological pollution) of the land, water and air domains because of a possible nuclear war was the main element of the system of nuclear deterrence, effectively functioning for decades. According to some estimates, this radiation is emitted from a number of modern ammunitions containing depleted uranium, notwithstanding the fact that their application is not prohibited by international legal norms.
NANOPHYSICS
Authors:   Jai Narain College of Technology, Bhopal, CHANDRAYAN RASHMI , JAIN Dr. SANTOSH ,   Jai Narain College of Technology, Bhopal
Published: November 2023

Here, in this literary adventure, we present to you a meticulously crafted tapestry of knowledge spread across ten enlightening chapters. Each chapter is thoughtfully designed to unravel the mysteries of nanophysics, taking you on a voyage that promises both understanding and wonder. What You’ll Find Inside: Let’s embark on a brief preview of what awaits within the pages of Nanophysics: Unveiling the Quantum World at the Nano Scale: Chapter 1: Introduction to NanophysicsWe commence our journey with a foundational exploration of nanophysics, offering you a glimpse into the mesmerizing world of the small. Chapter 2: Quantum Mechanics FundamentalsOur voyage continues into the heart of quantum mechanics, where we unravel the fundamental principles that govern the nano universe. Chapter 3: Nanomaterial Synthesis and CharacterizationNext, we delve into the art and science of creating and characterizing nanomaterials, opening doors to endless possibilities. Chapter 4: Electronic Properties of NanomaterialsWe shine a spotlight on the unique electronic properties that make nanomaterials so indispensable in modern technology. Chapter 5: Optical Properties of NanomaterialsThe extraordinary optical properties of nanomaterials await your discovery, having revolutionized fields like photonics and optoelectronics. Chapter 6: Mechanical Properties of NanomaterialsOur journey takes a tactile turn as we explore the mechanical behavior of nanomaterials, crucial in materials science and engineering. Chapter 7: Thermal Properties of NanomaterialsThermal properties are the focus in this chapter, revealing how nanomaterials are shaping the future of thermal management and energy conversion. Chapter 8: Quantum Computing and NanophysicsWe unearth the synergy between nanophysics and quantum computing, offering insights into solving complex problems. Chapter 9: Nanomaterials for MedicineDiscover how nanomaterials are transforming medicine, from enhancing drug delivery to revolutionizing diagnostics. Chapter 10: Environmental Impacts and SustainabilityFinally, we examine the environmental implications of nanomaterials and explore sustainable practices in this dynamic field. Our journey is illuminated by a shared passion for knowledge and a commitment to making intricate science accessible. We invite you to join us on this thrilling odyssey, where the world of nanophysics and its applications unfolds before your eyes. In the pages of Nanophysics: Unveiling the Quantum World at the Nano Scale, we strive to do more than inform; we aim to inspire. We invite you to dive into this extraordinary realm, where the wonders of nanoscale physics await your discovery. May your voyage be as rewarding as our journey in creating this book for you. Enjoy the adventure!
PYTHON POWERED INTELLIGENCE AND ML
Authors:   CT Group of Institutions, Shahpur Campus, Jalandhar, KAUR Dr. GAGANDEEP , JAIN HARSHITA , MARAVI PRAKASH , PACHLASIYA KAMINEE , GOPATOTI ANANDBABU
Published: November 2023

Python Powered Intelligence And ML is designed to be your essential companion in your journey through the world of Artificial Intelligence and Python programming. We understand the importance of building a solid foundation in AI concepts, as well as mastering the tools and techniques needed to implement AI solutions effectively. What You’ll Find Inside: Foundation of Artificial Intelligence: In Chapter 1, we lay the groundwork for your AI education, providing a strong understanding of the fundamentals. Knowledge Presentation: Chapter 2 delves into how knowledge is represented in AI systems, a crucial element for creating intelligent machines. Informed / Heuristic Search Strategies: Chapter 3 explores strategies for problem-solving and decision-making, crucial in the AI domain. Natural Language Processing: In Chapter 4, we dive into the world of language understanding and processing, a key area of AI. Soft Computing: Chapter 5 introduces the concept of soft computing, which enables AI systems to work with uncertainty and imprecision. Neural Networks: Chapter 6 covers neural networks, a fundamental technology in modern AI, inspired by the human brain. Fuzzy Systems: Chapter 7 is all about fuzzy logic, which allows AI systems to deal with vagueness and uncertainty. History of Genetic Algorithms: Chapter 8 takes you through the fascinating history and principles of genetic algorithms. Regression: In Chapter 9, we explain regression techniques for predictive modeling, a crucial tool in AI. Python Programming: The second part of Python Powered Intelligence And ML focuses on Python, one of the most versatile and popular programming languages. Numpy: Chapter 11 introduces the powerful library for numerical computing in Python. Pandas: In Chapter 12, we explore Pandas, a tool for data manipulation and analysis. Matplotlib: Chapter 13 introduces you to data visualization using Matplotlib. Regression: We revisit regression in Chapter 14, providing more insights and applications. Our aim is to empower you with the knowledge and skills to excel in Artificial Intelligence and Python programming. Whether you are a beginner or an experienced programmer, this book is your go-to resource for AI and Python. We hope you enjoy this journey with us, and may it inspire you to explore the exciting world of Artificial Intelligence and Python programming. Happy learning!
A Green Supply Chain-Oriented Research Mapping for the Green Marketing: A Bibliometric Analysis
Authors: Nur Siswanto Budi , Satiadharma Moehamad , Arfiansyah Ferry
Published: November 2023

The purpose of this research is to undertake a bibliometric analysis of both the published literature on the green supply chain in the context of green marketing that was produced between 2013 and 2023. This study utilizes scientific mapping and analysis of publication performance to characterize the structure of green marketing publications as well as the patterns that have emerged within the field. The purpose of this research is to determine the contributions made by authors, journals, topic areas, the incidence of keywords, and trends in papers that have been published. The findings indicate that considerable growth occurred in the 2010s, despite the fact that the initial year of publishing did not see a significant amount of expansion. The findings of this investigation on the pattern of publications relating to environmentally responsible marketing reveal an average annual rise of 23 new publications in this field. Seven hundred and nine papers utilize the term "sustainability," making it the most popular choice. The interconnections between keywords provide information about the connections that often exist between terms that are used in a particular investigation. The visualization of research trends is offered in order to provide up-to-date reference information for academics. This reveals crucial research gaps as well as possible research pathways that may be pursued in the future in order to progress the consolidation of disciplines.
Pengaruh Akuntabilitas dan Manajemen Zakat Terhadap Zakat Produktif dengan Sharia Compliance sebagai Pemoderasi
Authors: Husnul Khatimah  , Lince Bulutoding  , Suhartono
Published: November 2023

Penelitian ini bertujuan mengetahui pengaruh akuntabilitas dan manajemen zakat terhadap pengelolaan zakat produktif dengan sharia compliance (kepatuhan syariah) sebagai variabel moderasi. Penelitian ini berlokasi di BAZNAS Kota Makassar. Metode yang digunakan adalah penelitian kuantitatif dengan pendekatan kausalitas. Sumber data primer dengan metode pengumpulan data menggunakan kuisioner. Teknik penarikan sampel adalah sampling jenuh dengan jumlah 30 responden. Hasil penelitian menunjukkan akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan zakat produktif. Manajemen zakat berpengaruh positif dan signifikan terhadap pengelolaan zakat produktif. Sharia compliance memoderasi hubungan antara akuntabilitas terhadap pengelolaan zakat produktif. Sharia compliance memoderasi hubungan manajemen zakat terhadap pengelolaan zakat produktif.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Bantuan Langsung Tunai Dana Desa Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Di Kabupaten Gowa
Authors: Adrianti Adrianti , Sumarlin Sumarlin , Anwar Puspita Hardianti
Published: November 2023

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh akuntabilitas dan transparansi terhadap pengelolaan bantuan langsung tunai dana desa dengan sistem pengendalian internal sebagai variabel moderasi di Kabupaten Gowa . Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung. Analisis data menggunakan analisis regresi linear berganda dan analisis regresi moderating dengan pendekatan nilai selisih mutlak. Jumlah responden yang digunakan dalam penelitian ini sebanyak 150 orang. Responden dalam penelitian ini adalah seluruh perangkat desa yang ada di Kecamatan Bontonompo. Hasil penelitian ini menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan BLT Dana Desa. Transparansi berpengaruh positif dan signifikan terhadap pengelolaan BLT Dana Desa. Sistem pengendalian internal tidak memoderasi pengaruh akuntabilitas tehadap pengelolaan BLT Dana Desa. Sistem pengendalian internal memoderasi pengaruh transparansi terhadap pengelolaan BLT Dana Desa.
Transparansi Akuntabilitas Realisasi Anggaran Publik Berdasarkan Prinsip Islam dalam Mencegah Praktik Korupsi (Studi Pada Dinas Pekerjaan Umum Kabupaten Takalar)
Authors: Bakhtiar Nursinta , Suwandi Memen , Rahma Sari Nur
Published: November 2023

Penelitian ini bertujuan mengetahui penggunaan Realisasi Anggaran Publik didinas pekerjaan umum kabupaten takalar, untuk mengetahui sistem transparansi dan akuntabilitas penggunaan realisasi anggaran publik  dan  untuk mengetahui penerapan prinsip islam yaitu shiddiq, amanah, tabliq dan fathonah pada dinas pekerjaan umum kabupaten takalar. Metode yang sesuai dengan penelitian ini adalah metode penelitian kualitatif.

      Dalam penelitian ini digunakan jenis penelitian kualitatif yang berdasarkan pendekatan deskriptif analitis dan data yang digunakan oleh peneliti dalam penelitian ini adalah data primer dan sekunder. Dengan menggunakan triangulasi sumber data menguji keabsahan data yang diperoleh.

      Hasil dari penelitian ini menunjukakan bahwa proses pengelolaan anggaran publik pada tahap perencanan, pelaksanaan, dan pertanggungjawaban sudah disusun sesuai dengan sistem dan prosedur. Adanya transparansi dan akuntabilitas memberikan informasi secara terbuka dan jujur kepada masyarakat, dengan memperhatikan hak masyarakat untuk pemahaman yang komprehensif tentang tanggung jawab pengelolaan anggaran.Salah satu manfaat penerapan prinsip transparansi dan akuntabilitas adalah mencegah praktik korupsi. Berdasarkan prinsip islam dengan menerapkan sifat-sifat Nabi dan Rasul  yaitu: shidiq, amanah, tabligh, dan fathonah dalam kepemimpin untuk menegakkan moralitas, Jaga kepercayaan, bersikap teguh dalam pendirian, jujur dalam memikul tugas dan tanggung jawab yang dibebankan padanya, kuat iman dalam menolak godaan dan peluang  untuk menyimpang. Maka tingkat kepercayaanya lebih besar.
Analisis Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada Usaha Mikro Kecil Menengah PT Galang Smart Indonesia
Authors: Triseptya Ghaliyah nimassita , Zulkifli  , Delpiana
Published: November 2023

Pedoman penyusunan laporan keuangan UMKM seperti usaha kopi telah disusun oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntansi Indonesia (DSAK IAI). Pedoman tersebut dinamakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). SAK ETAP merupakan solusi bagi usaha kecil dan menengah yang mengalami kesulitan dalam menerapkan pernyataan Standar  Akuntansi Keuangan (PSAK) saat ini. Tujuan penelitian ini adalah untuk mengetahui bentuk penyusunan laporan keuangan yang telah dibuat oleh UMKM PT Galang Smart Indonesia dan untuk mengetahui bentuk penyusunan laporan keuangan yang esuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada UMKM PT Galang Smart Indonesia. Penelitian ini menggunakan metode deskriptif dengan menggunakan pendekatan kuantitatif berlandaskan Studi Kasus pada laporan keuangan tahun 2021 PT Galang Smart Indonesia. Indicator penilaian sebagai bentuk penerapan SAK ETAP dalam penelitian ini adalah laporan keuangan dan komponen-komponennya telah sesuai dengan jenis dan komponen laporan keuangan yang diatur dalam SAK  ETAP. Hasil penelitian menunjukkan bahwa Laporan Keuangan yang dimiliki oleh UMKM PT Galang Smart Indonesia belum sepenuhnya menerapkan SAK ETAP. laporan keuangan yang disusun oleh UMKM PT Galang Smart Indonesia  berupa Laporan Neraca, Laporan Laba/Rugi, Laporan HPP. Adapun laporan keuangan yang diatur dalam Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) adalah Laporan Laba/Rugi, Laporan Perubahan Ekuitas, Laporan Neraca, Laporan Arus Kas dan Catatan Atas Laporan Keuangan
Effect of Disclosure of Corporate Social Responsibility on Profit Quality with Good Corporate Governance as a Moderator
Authors: Yasri Nur Qisty , Mustakim Muchlis  , Suhartono
Published: November 2023

Penelitian ini bertujuan untuk menjawab permasalahan penelitian, yaitu: 1) Apakah pengungkapan Corporate Social Responsibility berpengaruh terhadap kualitas laba pada perusahaan yang terdaftar di Jakarta Islamic Index ? 2) Apakah Good Corporate Governance memoderasi pengaruh pengungkapan Corporate Social Responsibility terhadap Kualitas Laba pada perusahaan yang terdaftar di Jakarta Islamic Index ?. Populasi untuk penelitian ini adalah sejumlah 30 perusahaan dan yang memenuhi kriteria Perusahaan  yang secara konsisten terdaftar di Jakarta Islamic Index (JII) selama periode 2018-2021. Hasil dari penelitian ini menunjukkan bahwa pengungkapan corporate social responsibility (CSR) tidak berpengaruh terhadap Kualitas Laba dan good corporate governance (GCG) tidak dapat memoderasi hubungan kedua variabel tersebut dengan masing-masing nilai signifikan yang lebih tinggi dari 0,05.
The role of the ocean personality model in moderating the determinants on the quality of local budget utilization
Authors: Rizka Amaliah  , Majid Jamaluddin , Syariati Namla Elfa
Published: November 2023

This study aims to determine the effect of human resource competence, organizational culture, and internal control on the quality of budget utilization with the OCEAN personality model as a moderating variable at the Makassar Public Health Center. This research method is quantitative with a descriptive approach. The population and sample in this study were financial managers at the Makassar Public Health Center. The sampling technique used was purposive sampling. Respondents in this study were financial managers at health centers in 15 districts of Makassar City. The data used in this study is primary data obtained from respondents through a questionnaire survey. This study uses multiple linear regression analysis and moderated regression analysis (MRA) with an analytical approach. The results showed that the competence of human resources, organizational culture, and internal control affect the quality of budget utilization. Furthermore, the OCEAN personality model is able to moderate the competence of human resources and organizational culture on the quality of budget utilization, while the OCEAN personality model is not able to moderate internal control over the quality of budget utilization.
Analisis Kinerja Relawan Pajak Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kota Makassar
Authors: Sastia Enya , Ka Veronika Sari Den , Burhan Imron
Published: November 2023

Relawan pajak adalah seseorang yang secara sukarela menyumbangkan waktu, tenaga, pikiran, dan  keahliannya untuk berperan aktif dalam kegiatan edukasi perpajakan (PER-12/PJ/2021). Tujuan dari penelitian ini adalah untuk mengetahui kinerja relawan pajak di Kota Makassar dan untuk mengetahui hambatan dalam melaksanakan program relawan pajak di Kota Makassar. Jenis Penelitian ini adalah penelitian kualitatif  dengan menggunakan jenis data primer dan data sekunder. Lokasi penelitian di KPP Pratama Makassar Selatan, KPP Pratama Makassar Barat, dan KPP Pratama Makassar Utara. Hasil penelitian ini  menunjukkan kinerja relawan pajak dalam meningkatkan kepatuhan wajib pajak di Kota Makassar adalah 1) Integritas berupa memperkenalkan dirinya dengan budaya 3S Senyum, Sapah, Salam dan bertanggung jawab dalam melaksanakan tugas dan fungsinya, 2) Komitmen berupa melaksanakan tugas sampai selesai, 3) Profesionalisme berupa profesional dalam melaksanakan tugas, 4) Pelayanan berupa baik dalam meningkatkan kepatuhan wajib pajak, 5) Kerjasama berupa bekerja dengan tim yang baik dalam melaksanakan asistensi SPT Tahunan. Adapun hambatan yang dihadapi oleh relawan pajak di Kota Makassar yaitu kurangnya perangkat yang dimana jumlah relawan pajak lebih banyak dari perangkat yang tersedia. Kinerja relawan pajak dapat melalui inisiatif dari relawan pajak untuk membantu pegawai pajak melaksanakan tugasnya.
Efektivitas Penerimaan Dan Pelaporan Program Pengungkapan Sukarela Di Kantor Wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat Dan Tenggara
Authors: Wisudawan Akhmad Luthfi , Ilham Ilham , Burhan Imron
Published: November 2023

Tujuan penelitian yang dicapai adalah Untuk mengetahui Efektivitas Penerimaan dan Pelaporan program pengungkapan sukarela pada tahun 2022 di Kantor Wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat, dan Tenggara.  Jenis penelitian ini merupakan penelitian kualitatif adalah data informasi yang berbentuk kalimat variable bukan berupa simbol angka atau bilangan. Data yang digunakan dalam penelitian adalah data primer dan data sekunder. Hasil penelitian adalah Efektivitas Penerimaan dan Pelaporan Program Pengungkapan Sukarela pada tahun 2022 di Kantor wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat, dan Tenggara menunjukkan hasil yang efektif. Peserta Program Pengungkapan Sukarela Tidak dikenai sanksi Pasal 18 ayat (3) UU Pengampunan Pajak (200% dari PPh yang kurang dibayar) dan data/informasi yang bersumber dari SPPH tidak dapat dijadikan sebagai dasar penyelidikan, penyidikan, dan/atau penuntutan pidana terhadap WP.
Tinjauan Perpajakan atas Transaksi Penjualan Rumah Bersubsidi di PT Anugrah Pratama Gowa
Authors: Nasruddin Miftah , Ilham Ilham , Sari Sri
Published: November 2023

Tujuan penelitian ini untuk mengetahui perhitungan, penyetoran dan pelaporan Pajak Penghasilan pasal 4 ayat 2 dan Bea Perolehan Hak atas Tanah dan Bangunan atas transaksi penjualan rumah bersubsidi di PT Anugrah Pratama Gowa, untuk mengetahui pelaporan Pajak Pertambahan Nilai atas transaksi penjualan rumah bersubsidi di PT Anugrah Pratama Gowa. Teknik analisis data dalam penelitian ini yaitu analisis data kualitatif. Hasil penelitian yang dilakukan menunjukkan bahwa: (1) PT Anugrah Pratama Gowa melaksanakan Perhitungan dan penyetoran PPh pasal 4 ayat 2 telah sesuai dengan UU Nomor 34 tahun 2016 Tentang Pajak Penghasilan atas Penghasilan dari Pengalihan Hak atas Tanah dan/atau Bangunan, dan Perjanjian Pengikatan Jual/Beli atas Tanah dan/atau Bangunan Beserta Perubahannya. Pelaporan PPh pasal 4 ayat 2 belum sesuai dengan Peraturan Menteri Keuangan No.80/PMK.03/2010 tentang Penentuan tanggal jatuh tempo pembayaran dan penyetoran pajak, penentuan tempat pembayaran pajak dan tata cara pembayaran, penyetoran pajak serta tata cara pengangsuran dan penundaan pembayaran pajak. (2) PT Anugrah Pratama Gowa melaksanakan Perhitungan, penyetoran dan pelaporan Bea Perolehan Hak atas Tanah dan Bangunan telah sesuai dengan UU No.21 Tahun 1997 Tentang Bea Perolehan Hak atas Tanah dan Bangunan. (3) PT Anugrah Pratama Gowa melakukan pelaporan Pajak Pertambahan Nilai PT Anugrah Pratama Gowa telah sesuai dengan Peraturan Menteri Keuangan Nomor 113/PMK.03/2014 Tahun 2014 Tentang Batasan Rumah Sederhana, Rumah Susun Sederhana, Pondok Boro, Asrama Mahasiswa dan Pelajar, Serta Perumahan Lainnya Yang Atas Penyerahannya Dibebaskan Dari Pengenaan Pajak Pertambahan Nilai. Kebijakan yang diberikan oleh pemerintah mengenai pajak atas transaksi penjualan rumah subsidi memberikan keringanan bagi masyarakat yang ingin membeli rumah subsidi.
Analisis Pelaksanaan Pemeriksaan Pajak pada Masa Pandemi Covid 19 di KPP Pratama Makassar Utara
Authors: Wulandari H Magvira , Afifah Nurul , Sari Sri
Published: November 2023

Tujuan penelitian ini adalah untuk mengetahui mekanisme pelaksanaan pemeriksaan pajak pada masa pandemi Covid 19 di KPP Pratama Makassar Utara, untuk mengetahui efektivitas pelaksanaan pemeriksaan pajak berdasarkan penyelesaian SP2, dan mengetahui efektivitas pelaksanaan pemeriksaan pajak berdasarkan penerimaan pajak. Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa mekanisme pelaksanaan pemeriksaan pajak pada saat adanya pandemi Covid 19 yaitu pertemuan dengan wajib pajak pada saat proses pemeriksaan dilakukan secara online, Efektivitas pelaksanaan pemeriksaan berdasarkan penyelesaian SP2 pada tahun 2020-2021 termasuk dalam kriteria yang sangat efektif, dan efektivitas pelaksanaan pemeriksaan pajak berdasarkan penerimaan pemeriksaan pajak termasuk dalam kriteria yang sangat efektif. Pelaksanaan pemeriksaan pajak dilakukan melalui penyelesaian SP2 serta upaya mengoptimalkan persiapan dan pelaksanaan pemeriksaan dengan menerapkan fokus audit.
Pengaruh Insentif Pajak Terhadap Efektivitas Kebijakan Pemulihan Ekonomi Nasional Pada Pelaku UMKM yang Terdampak Covid-19 Di KPP Pratama Parepare
Authors: Ihqram Magfiratuh , Burhan Imron , Sari Sri
Published: November 2023

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Insentif Pajak Terhadap Efektivitas Kebijakan Pemulihan Ekonomi Nasional (PEN) Pada Pelaku UMKM Yang Terdampak Covid-19 Di KPP Pratama Parepare. Penelitian ini menggunakan penelitian kuantitatif yang mengolah data primer dan data sekunder dengan teknik pengumpulan data menggunakan kuesioner. Jumlah sampel dalam penelitian ini sebanyak 386 Wajib Pajak UMKM. Teknik analisis data yang digunakan adalah analisis regresi linear sederhana dengan menggunakan SPSS 20. Hasil penelitian menunjukkan bahwa insentif Pajak berpengaruh terhadap Efektivitas Kebijakan Pemulihan Ekonomi Nasional (PEN) pada pelaku UMKM yang terdampak covid-19. Kebijakan Pemulihan Ekonomi Nasional dalam pemberian Insentif pajak ini kepada pelaku UMKM yang terdampak covid-19 dapat meningkatkan pendapatan UMKM.
Vi skaber noget kaos
Authors: Jørgensen Hanne Hede
Published: November 2023

[DK]

Artiklen undersøger legens pædagogiske potentiale for pædagoger i skolen. Det gøres gennem en humanistisk filosofisk rammesætning af henholdsvis pædagogisk praksis og leg, som fænomener, der involverer frihedsoplevelser og udfoldes i et spændingsfelt mellem det rammesatte og det ustyrlige. Empirien er skabt gennem legeeksperimenter, skabt af pædagoger og forsker. Artiklen peger på, at pædagoger, der ikke tager del i leg med børn, risikerer at underminere deres egen faglighed, fordi legens iboende flertydighed rummer de bevægelser mellem uafhængighed og afhængighed, som børn har brug for at udforske, og som nordiske pædagoger traditionelt har været optaget af at skabe rammer for. Pædagogernes frihedsforståelser diskuteres, og det konkluderes, at pædagogisk legepraksis kræver nærværende pædagoger, der kan gribe og handle på legens særlige øjeblikke. Herigennem kan pædagoger samtidig understøtte deres egen særlige faglighed.

 

[UK]

We create some chaos – Pedagogical play practice in school as a matter of children’s experiences of freedom and pedagogical professionalismThe paper explores pedagogical potentials in play starting from a humanistic philosophical framing of pedagogy and play as phenomena that include experiences of freedom. Through play experiments, created by pedagogues, the paper suggests that pedagogue’s risk to undermine their professionalism when they draw away from children’s play. They do so because the immanent ambiguity of play includes movements between dependency and independency that children need to explore. In addition, such framing for children’s explorations have historically been pivotal in Nordic pedagogical settings. The paper discusses experiences and understandings of freedom and concludes that pedagogical play practice requires the sensitive presence of pedagogues that can grasp and participate in the exceptional moments of play.
Szacowanie taryf za wodę i ścieki. Aspekty regulacyjne i zarządcze
Authors: Borowiec Leszek , Maciejewska Kinga
Published: November 2023

Written by practitioners, the monograph comprehensively presents the issues of municipal market regulation of water supply and sewage disposal from both regulatory and management perspectives. A source of new knowledge on the methodology of recording, obtaining, processing and reporting financial and non-financial information necessary for the regulator, the book can provide theoretical and practical assistance to managers and employees of the municipal sector, providers of collective water supply and sewage disposal services, market regulators, as well as to didacticians and postgraduate students interested in management in the municipal sector.
Rehabilitation of Nazism in Russian Legislation: Historical and Legal Analysis
Authors: Bagandova Leila Zakirovna
Published: November 2023

The subject of this study is the prerequisites for the development of the rehabilitation of Nazism on the territory of the Russian Federation after the collapse of the USSR, as well as the issues of regulation of this phenomenon in the history of post-Soviet legislation. The author pays special attention to substantiating the reasons for the appearance of followers of Nazism in Russia and notes that the reason for this was the sharp decline in the political, cultural, moral, economic spheres of society in the 1990s, the lack of due attention to the level of education, which affected the general intellectual and spiritual state of Russian youth. It is noted that attempts to stop the development of Nazism on the territory of the state have been repeatedly made. The novelty of the study lies in the fact that it is a comprehensive analysis of the rehabilitation of Nazism as a deviation, where both historical and legal aspects of such a phenomenon are considered. Explanations of the criminalization of the rehabilitation of Nazism, as well as the problems of the considered corpus delicti, are given. The author claims that the appearance of a new legal norm in the Criminal Code of the Russian Federation has not facilitated law enforcement, since due to errors in legal technique and the construction of the norm as a whole, the lack of definitions for a clearer understanding of the actions that make up the objective side of the present corpus delicti, complicates the activities to identify and bring to justice under this norm.
The refugee as an object of public administration in Russia: problems of administrative and legal regulation
Authors: Petrovskaya Miroslava Ivanovna
Published: November 2023

The subject of this study is public relations in the sphere of implementation of the refugee institution as an object of public administration. The current tense geopolitical situation and significantly increased migration flows pose qualitatively new challenges for the public administration system in the field of forced migration and require modernization of current legislation and public administration practices. The article examines the international legal basis for regulating the institution of refugees, which laid down the main vectors of national migration policy, taking into account current geopolitical realities. The relationship between the concepts of “refugee”, “forced migrant” and “forced migration” is considered. The purpose of this article is to develop proposals for optimization and modernization of the legal regulation of the refugee status in the Russian Federation. Certain promising areas for improving legislation and public administration practices in the field of forced migration are noted, including improving statistical activities, developing the direction of long-term planning and optimizing existing administrative procedures. The main conclusions of the study are built around the problems of implementing statistical activities, which contradict each other and demonstrate the backwardness of the existing system of government management of forced migration. The value of this study lies in the systematic study of statistical problems and problems of public administration in the field of forced migration in the context of administrative and legal regulation. Conclusions and recommendations are made regarding the modernization of public administration in the field of forced migration.
The genre of historical novels about the Great Patriotic War in the Mari literature in the first post-war years
Authors: Belyaeva Tatyana Nikolaevna
Published: November 2023

This article analyses the formation and development of the historical novel genre in the national literature in the first post-war period. The object of the study are the works of the Mari writers Nikandr Lekain «On Fire of the Great War» and Veniamin Ivanov «The Windstorm». National patriotic spirit, heroism, the determination of people to fight to the end come to the fore in N. Lekain’s work. The work does not have the main character who unites all the storylines; it presents the multinational face of the Soviet people through the individual actions of people of different generations. In V. Ivanov’s novel, the fate of the individualized personality, his inner experiences, comes to the forefront. The historical and typological method of research made it possible to identify general and specific features in the depiction of dramatic events of the Great Patriotic War in the Mari and Russian literatures. The problem of the formation of this genre in regional literary criticism is being considered for the first time. A comparative study of the literary prose of writers revealed that the expansion and deepening of the problematic and thematic range (the theme of rear everyday life in the countryside, the problem of desertion and betrayal, etc.) of the Mari literature of this period outlined certain shifts in the image of the inner world of the characters. There was a tendency of multifaceted disclosure of socio-historical and ideological factors of the personality formation, psychologically deep explanation of the motives of the heroes’ actions. N. Lekain and V. Ivanov managed to find those life conflicts that made it possible to psychologically accurate portray the dialectics of the human soul in the war, to comprehend the origins of the national-patriotic upsurge, to show the deep processes of their contemporary reality.
Diagnóstico do acervo documental de uma empresa de serviços relativas á mineração
Authors: Paula Rayane Lima Cunha , De Freitas Marina Lima Cunha , De Souza Rosália Beber
Published: November 2023

O principal objetivo desta pesquisa é analisar a relação que os documentos têm entre si e a instituição estudada, levantando dados para iniciar a gestão documental, a fim de, futuramente, melhorar o gerenciamento da informação e apresentar soluções que priorizam mudança no tratamento dos documentos gerados e arquivados pela Organização. Este diagnóstico foi elaborado como resultado de uma pesquisa de intervenção, para abordar a necessidade de organizar os documentos da instituição, visando avaliar a qualidade do conteúdo e da gestão documental. Neste estudo, foi analisado o caso de uma empresa privada envolvida na recuperação da Barragem Rio Doce após o desastre ambiental de Mariana em 2015. Adotou-se uma abordagem qualitativa utilizando observação participante e coleta de informações por meio de formulários enviados aos funcionários. Com base na análise dos pontos críticos da gestão documental, este estudo revelou desafios significativos para a organização. É urgente uma revisão abrangente do sistema de gestão documental, incluindo a implementação de um plano de classificação eficaz, controles ambientais adequados e treinamento dos funcionários, a fim de garantir a preservação dos documentos.
Transforming organizations: experiences of leaders and transgender professionals in the workplace
Authors: Stempkowski Claudia , Cabral Patricia Martins Fagundes , Freitas Junior José Carlos da Silva , Martins Bibiana Volkmer , Fonseca Marcelo Jacques
Published: November 2023

Brazil is ranked first among the world's deadliest countries for trans people. If one is to assume work as one form of demarginalizing trans people in the country, this qualitative, exploratory, phenomenological research aims at understanding how trans professionals and leaders perceive the preparedness of organizations and their leadership in dealing with the presence of trans professionals in organizations. Having as theoretical background diversity management, publications about trans people in the workplace, gender and standpoint theory, 15 semi-structured interviews were conducted, nine of them with trans professionals and six of them with leaders and people management professionals. Results highlight the lack of preparedness in leaders and organizations when dealing with the presence of trans professionals in organizations and also that trans professionals play the part of the often sole gender educator in organizational contexts. Ways of improving such reality include, but are not restricted to, enabling speaking and listening spaces for employees in organizations and workgroups, easing the burden on trans professionals of being the sole gender educators in their workplaces and legitimizing the trans existence in the organizational culture through diversity, equality and inclusion values.
Prevalence of Knee Osteoarthritis and its Section Associated Factors in Type 2 Diabetes Mellitus Patients: A Cross-sectional Study
Authors: Tiwari Siddharth , Dhaon Pooja , Shukla Mukesh , Tripathi Neeraj , Singh Kushal , Verma Ruchi
Published: November 2023

Introduction: Knee Osteoarthritis (OA) and Type 2 Diabetes Mellitus (T2DM) are both highly prevalent chronic conditions that lead to significant disability and economic burden on society. This study primarily focuses on the prevalence of knee OA in T2DM, individual risk factors, and their impact on knee OA in T2DM patients. Aim: To estimate the prevalence of knee OA and to determine the factors associated with knee OA among patients with T2DM attending the diabetes clinic. Materials and Methods: This cross-sectional study was conducted at the Department of General Medicine, Hind Institute of Medical Sciences, Barabanki, Uttar Pradesh, India among 200 T2DM patients (103 males and 97 females) according to the American Diabetes Association (ADA) guidelines. Demographic data and disease variables were recorded for all patients. Knee OA was assessed using clinicoradiological American College of Rheumatology (ACR) criteria for knee OA, with the right knee considered as the index knee. Radiographs were evaluated using the Kellgren Lawrence (KL) grading system for knee OA. Functional status for knee OA was assessed using the Western Ontario and McMaster Universities Arthritis Index (WOMAC). Statistical analysis was performed using Epi Info version 7.0 software. Results: A total of 200 patients were included in the study, with 103 (51.5%) males and 97 (48.5%) females. The mean age was 53.93±9.94 years, and the mean BMI was 23.29±3.6 kg/m2 . The mean duration of T2DM was 49±52.22 months. The prevalence of knee OA in T2DM patients was 46.3%. Among the disease variables in patients with knee OA and without knee OA, the mean age was 54±10 years and 50±7.9 years, respectively. The mean BMI was 23.29±3.61 kg/m2 and 22.69±3.04 kg/m2 , respectively. The mean duration of T2DM was 49±52 months and 30.1±33.33 months, respectively. The mean serum uric acid level was 5.9±1.5 mg/dL and 5.5±1.25 mg/dL, respectively. The mean serum cholesterol was 205.7±75.9 mg/dL and 170.9±51.1 mg/dL, respectively. Conclusion: Knee OA is highly prevalent in patients with T2DM, highlighting the importance of investigating the presence of knee OA in each patient with T2DM. The association of knee OA with patient age and duration of T2DM indicates the need for early intervention, and the significant association with co-morbidities suggests the inclusive management of co-morbidities.
Comparison of Ascitic Fluid Cholesterol and Fibronectin with Conventional Ascitic Protein Values in Differentiating Malignant Ascites from Non malignant Ascites: A Cross-sectional Study
Authors: Soren Thakura , Das Tanmaini , Behera Bibhu Prasad , Sahu Deebyendu , Singh Sarata Chandra
Published: November 2023

Introduction: It is a known clinical problem to differentiate between malignant and non malignant ascites because there is no single routine biochemical laboratory test that can completely distinguish between them. The diagnostic sensitivity of cytological examination is 40%-60%. Aim: To establish the correlation and evaluate the levels of ascitic fluid cholesterol and fibronectin in the differentiation of malignant and non malignant ascites, compared to conventional total protein concentration in ascitic fluid. Materials and Methods: A cross-sectional study included 93 patients with clinically detectable ascites, admitted to the Department of Medicine at SCB Medical College, Cuttack, Odisha, India. Patients over 18 years of age presenting with ascites confirmed clinically or by Ultrasonography (USG) were included. Pregnant patients, those with blunt abdominal injury, those previously diagnosed with cancer and having received anticancer treatment, those who failed to give consent, and critically ill patients were excluded. All patients underwent diagnostic paracentesis, and the ascitic fluid was analysed for gross appearance, cytological examination, and biochemical studies. Statistical analysis was performed using Statistical Package for Social Sciences (SPSS) version 27.0. Results: The study group comprised 47 males and 46 females. The mean age of the study group was 52.25±12.74 years, ranging from 20 to 79 years. The mean ascitic fibronectin concentration in patients with malignant ascites was 64.93±21.41 ng/mL. Using various cutoff values, the diagnostic accuracy of ascitic fluid cholesterol, fibronectin, total protein, Serum Ascites Albumin Gradient (SAAG), and Serum Ascites Cholesterol Gradient (SACG) in differentiating malignancy-related ascitic fluid from non malignant ascites were determined as 98.92%, 97.85%, 56.99%, 52.69%, and 67.74%, respectively. Conclusion: Cholesterol and fibronectin estimations present valuable diagnostic features for differentiation, surpassing the conventional protein, albumin, and SAAG determinations in terms of diagnostic accuracy and cost-effectiveness of the assay
Campylobacter Infection Associated Intestinal Perforation: A Case Report
Authors: Kundoly Suseela V , Jolly Deepa
Published: November 2023

Campylobacter is an agent of diarrhoeal illness and can potentially lead to intestinal obstruction. This condition manifests as acute abdomen and requires exploration. A 22-year-old male who had been receiving empirical treatment for pulmonary tuberculosis for four days was admitted with severe abdominal pain. Laparotomy revealed intestinal obstruction and perforation. Histopathological examination of the intestinal wall and omentum showed granulomatous lesions suggestive of tuberculosis. On the third day after laparotomy, the patient developed septicaemia. Blood and peritoneal fluid yielded campylobacter on culture. The present case report emphasises the importance of considering campylobacter infection in cases of intestinal obstructions and granuloma formation.