bluuebunny/crossref_metadata_2025 huggingface dataset:
Federal Court Hands Down First Decision on Embedded Royalties and Diverted Profits Tax
Authors: Butler M. , Wang L. , Chen K.
Published: March 2024

In PepsiCo, Inc v. Commissioner of Taxation, Moshinsky J has held that a portion of the payments made to PepsiCo by an unrelated bottler and distributor – for syrup concentrate for manufacturing a range of popular soft drinks – were “royalties” for Australian royalty withholding tax (RWHT) purposes. Moshinsky J also held that if the RWHT provisions did not apply, PepsiCo nevertheless obtained a “tax benefit” by not paying RWHT and was therefore liable to pay diverted profits tax (DPT). The decision is the first in Australia to consider the tax treatment of “embedded royalties” and the DPT rules (which were introduced in 2017).
THE THERAPEUTIC POTENTIAL OF GUIDED IMAGERY AND MUSIC FOR PARENTS WITHIN A PEDIATRIC PALLIATIVE CARE SETTING
Authors: Doak Timothy , Honig Tim
Published: March 2024

Parents caring for a child with a chronic life-limiting illness experience a wide range of therapeutic needs. This manuscript investigates the potential of Guided Imagery and Music (GIM) as a multidimensional therapeutic approach for parents with children in pediatric palliative care. Drawing upon Goldberg's (2004) holographic field theory model, Clark's (2014) synthesis model of GIM, and Bonde's (2000) three levels of metaphor, this paper explores the multifaceted and multilayered nature of GIM grounded in the author’s clinical practice and includes a composite case description of parents within a pediatric palliative care program. GIM’s capacity to hold and facilitate expression of complex emotions on multiple levels of consciousness before and during bereavement can connect parents with their inner wisdom during this challenging time.
Mentally Making and Measuring Angles
Authors: Hardison Hamilton L.
Published: March 2024

Encourage students’ use of iteration, partitioning, and  familiar angles to make sense of angular measure.
Integrating Integers with Tug-of-War and Two-Sided Counters
Authors: Sartin Kristyn
Published: March 2024

An introduction to integer addition and subtraction in a conceptual  and relatable way using two-sided counters and tug-of-war.
“Helping ­Teachers ­Connect ­Vocabulary and Conceptual Understanding”
Authors: Gay A. Susan , Lesseig Kristin
Published: March 2024

From the Archives highlights articles from NCTM’s legacy journals, previously discussed during MTLT Teacher Talks.
GPS: Supporting Use of AI in the Math Classroom
Authors: Gerstenschlager Natasha E. , Marin Katherine A.
Published: March 2024

Growing Problem Solvers provides four original, related, classroom-ready mathematical tasks, one for each grade band. Together, these tasks illustrate the trajectory of learners' growth as problem solvers across their years of school mathematics.
الدر الشفاف المنتزع من الكشاف تأليف: علي بن محمد بن أبي القاسم بن محمد الصنعاني المتوفى عام 837هـ دراسة وتحقيق (سورة الأنفال)
Authors: الماوري جميلة أحمد ناصر قاسم
Published: March 2024

يهدف هذا البحث إلى التعريف بصاحب المخطوط، العلامة علي بن محمد بن أبي القاسم بن محمد الصنعاني، وحياته، والتعريف بمخطوطه(الدر الشفاف المنتزع من الكشاف)، وإخراج المخطوط بصورة تناسب مكانته العلمية، اعتمدت في هذا البحث المنهج الوصفي، عند التعريف بالمؤلف، وحياته الشخصية ، وبيان منهج المؤلف، وقد عرضت نموذجاً من التحقيق، وهي سورة الأنفال كاملة، واتبعت المنهج الاستقرائي عند عزو الأقوال التي رجع إليها المؤلف إلى مصادرها، وتمثلت محاور البحث الرئيسية في مقدمة ومبحثين وخاتمة، وخلصت إلى عدة نتائج، أهمها: أن المؤلف كان شخصية علمية بارزة في عصـره، وموثوقة من قبل العلماء، وأنه من العلماء الذين أوقفوا  حياتهم للعلم، وقد تنوعت مصادر المؤلف في التفسير، ويرجع ذلك إلى المنهج الذي سار عليه في مصنفه، الذي يقوم على الجمع بين المأثور والرأي في تفسيره، ولذلك أوصي بنشـر تفسير علي بن محمد بن أبي القاسم في المكتبات الإسلامية؛ لما فيه من العلوم الجليلة في التفسير والفقه واللغة والنحو، بعد اكتمال تحقيقه.
Public Perception of Street Vendors in Pontianak Auditorium Park Tanjungpura University
Authors: Hendryan Hendryan , Chainar Chainar , Nurwijayanto Nurwijayanto , Purnama Desca Thea , Marini Marini
Published: March 2024

Business development in the Auditorium Park of Tanjungpura University, especially street vendors, has increased, giving rise to increasingly competitive competition between street vendors. This study aims to describe and analyse the factors of public acceptance of street vendors, the situation of the existence of street vendors and target object factors that influence the emergence and increase of street vendors around the Auditorium Park of Tanjungpura University Pontianak. The method used in this study is a qualitative research method using a descriptive approach-data collection using interviews, observation, and documentation. The data analysis techniques used are data reduction, data presentation and conclusion. The results of this study showed that several factors were found, such as the public acceptance of street vendors who were dominant to an unfavourable view of the existence of street vendors that caused congestion and slums around the Auditorium Park. Then, from the Situation factor, the existence of street vendors makes it irregular, and the scattered garbage creates a shabby impression around the park. The last factor of the target object of street vendors is the park, which is one of the objects, and the presence of visitors or people who gather in the park auditorium to attract street vendors. Suggestions addressed to Tanjungpura University must be given clear regulations and strict action from Tanjungpura University for street vendors selling in Tanjungpura University Auditorium Park so that they are orderly so as not to take the shoulder of the road that hinders the mobility of road users. To the Government, street vendors must be given a unique, strategic and spacious place so that street vendors are free to trade and the city layout is neatly arranged.
Analysis of Empowerment, Organizational Commitment and Competence in Improving Employee Performance: Study on the Regional Revenue Agency of Southeast Sulawesi Province
Authors: Mekou Asdiana , Samdin Samdin , Sabilalo Mahmudin A.
Published: March 2024

This research is aimed at investigating the influence of employee empowerment, organizational commitment, and competence on enhancing employee performance at the Regional Revenue Authority of Southeast Sulawesi Province. Utilizing a qualitative approach and the Interactive Analysis Model from Miles and Huberman, this study analyzes data from six informants to explore how these three factors individually and collectively contribute to employee performance. The findings indicate that employee empowerment through authority delegation and capability development significantly contributes to performance enhancement. Organizational commitment, influenced by organizational justice and recognition of performance, is also proven to enhance employee performance. Meanwhile, employee competence, encompassing knowledge, skills, and attitudes, is found as a critical factor supporting work effectiveness and efficiency. These findings offer valuable insights for the development of human resource management strategies in the public sector, particularly in efforts to enhance organizational performance. This study contributes to the literature by identifying and analyzing key factors influencing employee performance in the local government sector and suggesting practical applications of the research findings for policy development and human resource management practices at the Regional Revenue Authority.
A Review of Climate Change Adaptation in the Arctic
Authors: Ritchie Michelle A.
Published: March 2024

The Arctic is experiencing rapid climate change impacts necessitating adaptation. This systematic literature review provides an overview of the recent climate change indicators necessitating adaptation and the actions implemented in response. Articles included in the review focused on communities across the Arctic and were published between the years 2000 and 2020. Through qualitative analysis of the literature, four indicators of climate change were presented through a social-ecological lens: (1) the degradation of ice, (2) changes in ecosystems, (3) changes in weather patterns, and (4) changes in hydrogeological risk. Further, three main types of adaptation were presented: (1) behavioral changes, (2) regulatory initiatives, and (3) changes to livelihoods or economics. Critically, most of these adaptation actions were implemented at an individual level.
Substantive equality, not flowers
Authors: Mangold Anna Katharina
Published: March 2024

And we stand in solidarity with the women all over the world who are still fighting for equality!
Simulation study of Perovskite/Si Monolithic Multijunction Solar Cell
Authors: Prem Pratap Singh  , Kripa Shanker Singh
Published: March 2024

The utilization of perovskite and crystalline-silicon (c-Si) light absorbers in multijunction solar cells presents an exciting opportunity to surpass the efficiency limit of the industry's leading single-junction c-Si solar cells. In this work, we used the Solar Cell Capacitance Simulator (SCAPS-1D) to simulate a monolithic tandem junction solar cell. The solar cell consists of two types of materials: low bandgap and high bandgap. These are layers of perovskites and Si, divided by a window layer of zinc oxide (ZnO), a buffer layer of cadmium sulfide (CdS), a recombination layer of Spiro-MeOTAD/silicon, and a heavily doped back surface field layer formed from n++Si to prevent recombination at the back surface. The impact of di fferent series and shunt resistances, as well as perovskite layer thickness and bandgap, on solar cells' photovoltaic performance has been investigated.
تأثير استخدام طريقة المحاورة على ترقية استعاب المفردات لدى طلاب الصف الخامس بالمدرسة الابتدائية الأهلية نور الأمين ميدان
Authors: Huda Muhammad Ibrahim
Published: March 2024

أما أسئلة البحث في هذا البحث هي: أ).كيف تكون قدرة الطلاب في ترقية المفردات بالاختبار القبلي البعدي في الفصل التجريبي والضابط، ب).وهل يوجد تأثير استخدام الطريقة المحاورة في ترقية المفردات لدى الطالبات في الفصل التجريبي. وأهدافها: أ) لمعرفة قدرة الطلاب على ترقية استعاب المفردات في الفصل التجريبي والفصل الضابط، ب).لمعرفة وجود تأثير أم عدم وجوده من استخدام طريقة المحاورة، والمنهج البحث المستخدم هو البحث الميدان الكمي بالنوع التجريبي، وبالطريقة الإحصائية .والنتيجة من هذا البحث هي أ).وجد الباحث تأثير استخدام طريقة المحاورة في ترقية المفردات، ب).وجد الباحث النتيجة بعد قام بالاختبار البعدي بين فصلين: في الفصل التجريبي بالمعدل (91,4) والفصل الضابط بالمعدل (45,3). فوجد الباحث نتيجة باختبار-ت (To) = 5,255 أكبر من نتيجة الجدول (Tt) في الدرجة 1%= 2،654 و5%= 1,997. فلذلك الفرضية التبادلية (Ha) مقبولة والفرضية العدمية (Ho) مردودة. لذلك، وجد الباحث فرق استعاب المفردات بين فصلين. والخلاصة، استخدام طريقة المحاورة لها آثار في استيعاب المفردات لدى الطلاب.
ABNORMAL FLUCTUATION MEANS MORE THAN WHAT YOU THINK: A COMMENTARY ON FOSTER AND BLUM’S “MANUFACTURERS’ REPORTING OF ABNORMAL EXCESS CAPACITY COSTS”
Authors: Zhou Jiahua
Published: March 2024

The purpose of this commentary is to present various perspectives on the contribution of Foster & Blum’s recent article, “Manufacturers’ Reporting of Abnormal Excess Capacity Costs: Evidence from COVID-19 Disruption and Suggestions for the Future” (2022). Foster & Blum’s paper signifies that many manufacturers lack direct disclosures on “abnormal excess capacity costs (AECC hereafter)” indicating noncompliance with SFAS 151. The authors suggest that regulatory entities require more direct disclosure about AECC. This disclosure can improve information quality by enhancing information users’ understanding of the impact of production fluctuations. The paper highlights a theoretical link between AECC and Real Earning Management (REM).
Realitas Interaksi Antara Manusia dengan Anjing dalam Film June dan Kopi
Authors: Kusumawati Dyah , Nathania Graciela
Published: March 2024

Interaksi merupakan suatu kegiatan yang sangat diperlukan dengan baik dalam kehidupan makhluk hidup agar dapat terjalin dalam suatu hubungan setiap individu atau seseorang baik secara langsung ataupun tidak langsung. Interaksi ini muncul dalam film June dan Kopi. Tujuan dari penelitian ini adalah untuk mengetahui realitas interaksi antara manusia dengan hewan anjing dalam film June dan Kopi. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis semiotika Charles Sanders Peirce dengan tiga elemen yang membahas mengenai tanda (sign), acuan tanda (object), dan penggunaan tanda (interpretant). Hasil penelitian menunjukkan bahwa interaksi terlihat dalam Sentuhan dan pelukan ketenangan penuh makna, bantuan June kepada Aya ketika mengurus bayi, rasa tidak nyaman saat Karin sakit, dan pertolongan yang diberikan June kepada Ale.
Studi Etnografi Virtual : Aksi Sosial Akun Instagram @Overheardmabok
Authors: Kusumawati Dyah , Wicaksono Cornelius Bagas
Published: March 2024

Instagram adalah media sosial yang sering digunakan untuk berinteraksi dan sebagai sarana untuk menyampaikan pesan. Pada akun @overheardmabok yang berisi konten mengenai dunia malam terdapat juga konten aksi sosial bernama gerakan #orangkerenOHM, para pengikut dapat berinteraksi dalam bentuk like dan komentar. Penelitian  bertujuan untuk mendeskripsikan aksi sosial akun @overheardmabok menggunakan metode etnografi virtual. Pendekatan penelitian menggunakan kualitatif dengan jenis penelitian deskriptif. Teori yang digunakan adalah Teori Segitiga Realitas Sosial Siber. Hasil penelitian menunjukan terdapat empat level. Level ruang media yang merupakan medium terjadinya interaksi, yaitu akun Instagram @overheardmabok, level dokumen media berisi konten mengenai aksi sosial gerakan #orangkerenOHM, level objek media  interaksi antara admin dan pengikut pada konten mengenai aksi sosial gerakan #orangkerenOHM, dan pada level pengalaman berisi alasan konten #orangkerenOHM terbentuk dan alasan pengikut @overheardmabok memberikan like dan komentar
Simulasi Jaringan Smart Home dengan Sistem Berbasis IoT
Authors: Mukin Yohanes Duhin , P Noviyanti
Published: March 2024

nternet of Things (IoT) telah mengubah cara kita berinteraksi dengan lingkungan sekitar kita, termasuk rumah kita. Smart Home atau rumah pintar adalah salah satu contoh penerapan IoT di mana perangkat-perangkat elektronik dan sistem rumah terhubung ke jaringan untuk memberikan kontrol dan kemudahan penggunaan yang lebih baik. Dalam penelitian ini, kami mengembangkan sebuah simulasi jaringan Smart Home dengan sistem berbasis IoT untuk memodelkan interaksi antara perangkat-perangkat cerdas dalam rumah. Simulasi ini menggunakan platform Arduino dan bluetooth HC-05 untuk menghubungkan perangkat-perangkat dalam rumah, seperti lampu, dan kipas angin. Melalui antarmuka aplikasi android, pengguna dapat memantau dan mengontrol perangkat-perangkat ini dengan mudah dan nyaman. Simulasi ini memperhatikan aspek keamanan dengan mengimplementasikan protokol enkripsi dan otentikasi untuk melindungi data dan komunikasi yang dikirimkan antara perangkat-perangkat dalam jaringan. Selain itu, perintah suara (google assistant voice) juga diterapkan dalam simulasi ini untuk mempelajari preferensi dan kebiasaan pengguna, sehingga rumah dapat mengadaptasi dan merespons secara otomatis sesuai dengan kebutuhan dan preferensi individu.

Hasil simulasi menunjukkan bahwa dengan sistem berbasis IoT, pengguna dapat dengan mudah mengendalikan dan memantau perangkat-perangkat dalam rumah secara efisien dan efektif. Selain itu, integrasi dengan kecerdasan buatan memungkinkan rumah pintar untuk belajar dan beradaptasi dengan kebutuhan penghuni, meningkatkan kenyamanan dan efisiensi energi dalam rumah. Simulasi ini memberikan gambaran tentang potensi dan manfaat dari jaringan Smart Home dengan sistem berbasis IoT. Dengan semakin berkembangnya teknologi IoT, penggunaan dan penerapan sistem Smart Home diharapkan akan semakin meluas, membawa perubahan positif dalam kehidupan sehari-hari dan meningkatkan efisiensi penggunaan sumber daya.
Persepsi Penggemar BlackPink dalam Mengkonsumsi Konten di YouTube
Authors: Devanty Audy , Okta Wibowo Tangguh , Ramadita Aura , Butar-Butar Christina Stefani , Marcha Kitra Riji
Published: March 2024

tersendiri dalam mengidolakan seseorang, maka Penelitian ini membahas bagaimana penggemar BlackPink yang disebut BLINK sebagai audiens dari konten YouTube BlackPink. Penelitian ini menggunakan pendekatan penelitian kualitatif bersifat deskriptif dengan menggunakan metode studi kasus. Data penelitian didapatkan dari teknik wawancara mendalam dengan empat informan di mana ditemukan alasan mengapa penggemar menyukai konten BlackPink di YouTube dan mengidolakan mereka dibandingkan idola lain. Kesimpulan dalam penelitian ini menunjukkan bagaimana sebagai Fans memaknai konten YouTube Blackpink seperti para BLINK menyukai konten YouTube BlackPink karena ketertarikan terhadap BlackPink itu sendiri yang dimana dalam setiap konten-konten yang dibagikan dapat menghibur dan dijadikan sebagai sumber untuk para penggemar lebih mengenai BlackPink sebagai grup maupun sebagai individu. Selanjutnya, skala pengabdian fanatik dapat diamati melalui tanggapan mereka yang sering terhadap konten YouTube BlackPink, seperti berkomentar, menyukai, dan berbagi di antara sesama penggemar
Pendekatan Peran Orang Tua Di Satuan Pendidikan Anak Usia Dini
Authors: M. Arifin Sitorus
Published: March 2024

Penelitian ini menggunakan pendekatan kualitatif yang bertujuan untuk mengetahui apa saja peran orang tua dalam program pembelajaran, mengapa orang tua perlu terlibat dalam pembelajaran, dan bagaimana keterlibatan orang tua di satuan pendidikan anak usia dini di RA Al-Ikhlash Marindal I. Waktu pelaksanaan penelitian yaitu disesuaikan dengan program pembelajaran yaitu pada semester Ganjil Tahun Pelajaran 2023/2024. Pada penelitian ini ada dua teknik pengumpulan data yang dilakukan, yaitu wawancara dan studi dokumen yang selanjutnya dianalisis dengan cara 1) mereduksi data, 2) menyajikan data, 3) penarikan kesimpulan. Melalui teknik pengumpulan data dilakukan dengan wawancara dan studi dokumen didapati bahwa: 1) Terdapat wadah komunikasi antara orang tua dan guru dengan menggunakan Whatsapp Group yang bertujuan untuk saling terbuka dan berkonsultasi terhadap terkembangan anak. 2) Terdapat bahwa orang tua dijadikan sebagai mitra dalam mendidik, pemberian pemahaman terkait kesadaran terhadap pentingnya stimulasi kepada anak yang bertujuan agar stimulasi yang diberikan di sekolah dapat berkelanjutan di rumah dengan orang tua untuk mencapai tumbuh kembang anak yang optimal. 3) Terdapat bahwa orang tua dan guru terlibat dalam menyusun tujuan instruksional (indikator), strategi, metode, media, dan evaluasi dalam RPPH  berdasarkan pencapaian perkembangan anak.
Capital Market Reaction to the 2019 Indonesian Presidential Election in Advertising and Advertising Companies
Authors: Nabila Rizki Amalia  , Latif Syaipudin
Published: March 2024

The momentum of the 2019 Election had an impact on the capital market as a reaction to investors. Investors will of course pay attention to this momentum in the capital market to avoid losses. So by knowing the Average Abnormal Return value, investors will know how they should react to capital market movements during the 2019 Election. The aim of this research is to analyze the capital market reaction to the 2019 Presidential Election. The results of this research show that Average Abnormal Return occurs and has an impact on capital market reactions. This happens because capital market sentiment follows developments and changes regarding emerging issues regarding the winner in the 2019 Presidential Election. Basically, investors' main goal in purchasing shares is to gain profit, so the instability of the Average Abnormal Return will disrupt the process of investing in shares. due to a decline in investor confidence.
Kepuasan Pasien Terhadap Layanan KIE di Apotek Sirnoboyo
Authors: Alvina Nia Diani  , Risma Sakti Pambudi  , Reni Ariastuti
Published: March 2024

Apotek Sirnoboyo, sebagai fasilitas kesehatan vital yang mendistribusikan obat kepada masyarakat, khususnya bagi pasien dengan resep dokter, mengakui pentingnya meningkatkan kualitas layanan farmasi. Salah satu aspek yang perlu diperhatikan adalah pelayanan Komunikasi, Informasi, dan Edukasi (KIE) kepada pasien. Penelitian ini bertujuan untuk mengevaluasi tingkat kepuasan pasien terhadap pelayanan KIE di Apotek Sirnoboyo. Dengan pendekatan observasional deskriptif kuantitatif, penelitian ini menggunakan metode survey melalui pendekatan cross-sectional. Penelitian ini melibatkan 100 responden dalam pengambilan data. Evaluasi tingkat kepuasan pasien dilakukan melalui distribusi kuesioner yang dilihat dari layanan kefarmasian dan keramahan petugas. Hasil penelitian menunjukkan bahwa pelayanan yang diberikan di apotek sirnoboyo Pada aspek petugas memberikan informasi aturan pakai obat presentase 67,75%, aspek petugas memberikan informasi indikasi obat mendapatkan presentase 71%, aspek petugas memberikan informasi cara penggunaan obat presentase 83,25%, aspek petugas memberi informasi mengenai efek samping obat presentase 77,5%, serta aspek petugas memberikan informasi cara penyimpanan obat yang benar presentase 78,75%, dan aspek petugas memberikan edukasi mengenai lama pemakaian obat presentase 79,25%. Secara rata-rata, seluruh aspek pelayanan kefarmasian di Apotek Sirnoboyo mendapatkan presentase 76,25% yang masuk dalam kategori puas.
Research into online marketing activities and tools for measuring their efficiency by entrepreneurs in the czech republic
Authors: Cetlová Helena , Marciník Radek , Velinov Emil
Published: March 2024

The 21st century has brought dramatic changes to the work and personal lives of people regarding the existing traditional forms of how to manufacture, how to provide services to customers, how to communicate with customers, business partners, and with each other. The Central Bohemian Association of Managers and Entrepreneurs (STAMP), established in 2002 as an organization for women entrepreneurs from Prague and the Central Bohemian Region, as well as other regions, has identified differences in the use of online marketing of its members operating in small and medium-sized enterprises, especially among self-employed entrepreneurs. In this way, STAMP tries to map out the reality and determine the level of readiness in the segment of small and medium-sized enterprises and self-employed persons (freelancers) for the emerging sector of Industry 4.0 in the area of awareness of its existence, real knowledge, and the use of online marketing activities to communicate with customers and business partners. The study also suggests that being aware of the possibilities of measuring effectiveness and the real use of the information obtained will lead to an increase in the effectiveness of marketing itself and to a greater competitiveness in the market. STAMP implemented a pilot project with the support of the authors of this article between August and October 2019, and from January to March 2020 using AMBIS, Ltd. and Skoda Auto University’s own marketing research. This paper proves that a relationship exists between the use of marketing online tools and the size of companies. The study provides evidence that ICT tools are an essential part of online marketing activities as an important part of the entrepreneurs’ e-commerce endeavors.
Self-reflection of abilities to become an army leader
Authors: Kozáková Eva , Pochobradská Kateřina
Published: March 2024

The purpose of this paper is to identify college students’ perceptions of their ability to become an army leader in the Army of the Czech Republic. Leaders form an idea of what they want to achieve and why they should achieve it. In the research part, a quantitative research method with a non-standardized questionnaire research technique was used. This is a self-assessing test of perceptions of abilities to become a leader. The research sample consisted of a total of 85 military students at the Faculty of Military Leadership of the University of Defence in Brno. The data were collected in the period from April 2018 to July 2018. The respondents are determined to serve in the direct leadership in the Army of the Czech Republic. The results are used to suggest and recommend an increase in the readiness of graduates of the University of Defence to occupy leadership positions after graduating from university. The results are discussed in the context of the training of military leaders organized by the Ministry of Defence of the Czech Republic.
Recovery After High-Intensity Interval Training in Professional Soccer Players: Passive-Active Combination Recovery Technique
Authors: GÜLLÜ Esin , GÜLLÜ Abdullah
Published: March 2024

Objective: The aim of this study is to investigate which of the passive recovery (PR), active recovery (AR) and passive-active combination recovery (PAR) techniques applied after the end of high-intensity interval training (HIIT) was more effective in professional super league soccer players. Method: 28 trained professional male soccer players (age: 24.79±2.75 years, height: 180.50±5.81 cm, weight: 74.18±5.47 kg) from the Türkiye Super League team participated in this study voluntarily. Before the study, participants were assigned to 3 groups according to heart rate (HR) and lactic acid (La) levels. Each HIIT load intensity was determined according to the Karvonen method. HIIT sessions were performed for 5 repetitions of 2 minutes (1 set = 5x2 minutes) and a 30-second rest was given between repetitions. At the end of the set, a 2-minute recovery period was applied. Three different recovery techniques, PR, AR and PAR, were applied alternately to each group at the end of the HIIT programs. Participants' HR and La values were taken at the end of HIIT and recovery techniques. Differences between the obtained data were determined by repeated measures one-way ANOVA and multiple comparison tests. P<0.05 level was considered significant in all tests. Results: Although there was no significant difference in La levels between groups (p>0.05), significant differences were observed between HR and loading intensities (p<0.05). According to the results of multiple comparisons, the recoveries in HR and La levels were found to be significant in favor of the PAT group (p<0.05). Discussion: It can be thought that football players increase the mitochondrial biogenesis, oxidative and lipid oxidation capacities of skeletal muscles due to adaptations to HIIT and similar heavy workouts. Depending on these developments in the athletes' condition, it can be said that all three recovery techniques affect the decrease of HR and La in the two-minute period. Conclusion: PR and PAR techniques were effective in reducing HR levels. AR and PAR techniques were effective in reducing La levels. Therefore, it can be said that the PAR technique is more effective in reducing both HR and La levels together.
Health Beliefs on Sportive Recreational Activities of University Students
Authors: DURHAN Tebessüm AYYILDIZ , AKGÜL Beyza Merve , TÜRKMEN Ecem
Published: March 2024

The aim of this study is to examine the health beliefs of university students regarding sportive recreational activities and the differentiation of these beliefs by various variables. 203 university students were included in the study, and the data were obtained by demographic questionnaire and "Health Beliefs Regarding Sportive Recreational Activities" scale which is developed by Ertuzun, Bodur & Karakucuk (2013). Descriptive statistics, independent sample t test and one-way analysis of variance ANOVA and post hoc tests were used to analyze the data. For this study, the internal consistency coefficient of HBSSRA was determined as .91. The participants' health belief scores regarding sportive recreational activities were above the average, the highest sub-dimension score was obtained in the perceived seriousness sub-dimension (3.91±0.93), and the lowest sub-dimension score was obtained in the self-efficacy sub-dimension (3.04±0.90). At the same time, it was determined that the participants' health beliefs about sportive recreational activities did not differ according to gender and perceptions of productive leisure, but their health beliefs about sportive recreational activities differed with income and daily leisure time   duration. As a result, it was determined that the participants' health beliefs about sportive recreational activities were at an average level and differed according to certain variables. It is recommended that increasing the participation of students in sportive recreational activities and increasing the health gains they are likely to achieve in this way in parallel.
Reflectıon of Leısure Lıteracy on Readıng Habıts
Authors: Karaman Merve , Durhan Tebessüm Ayyıldız , Suveren Ceren , Arslan Yasin
Published: March 2024

The aim of this study is to determine the effect of university students' leisure literacy on their reading habits, and also to examine whether various variables differentiate the measurement tools. While 301 university students were included in the study, personal information form, leisure literacy scale and attitude towards reading habits scale were used in the data collection phase. Descriptive statistics, independent samples t test, one-way analysis of variance ANOVA, Tukey test, Pearson correlation test and regression analysis were used to determine the relationships between the groups. The findings indicate that the participants developed attitudes towards high leisure literacy and book reading habits. It was determined that the participants' gender, class and library adequacy parameters significantly differentiated their leisure literacy and attitudes towards book reading habits, but daily free time and whether they spent their free time efficiently or not did not differentiate the measurement tools.  While there were generally moderate positive relationships between leisure literacy and book reading habits, it was observed that leisure literacy had a high effect of 31% on book reading habits. Based on the findings of the research, it is expected that by increasing the leisure literacy levels of individuals, the level of book reading that can be done in leisure time and the attitudes towards these levels will increase in parallel. The current findings supporting the related assumption are discussed by comparing them with different studies.
PENGARUH ENDORSER TERHADAP KINERJA ORGANISASI (SURVEI PADA INDUSTRI KULINER PENGGUNA FOOD BLOGGER @dunia_kulinerbdg)
Authors: Sanjaya Bernadette Bianca , Lahindah Laura -
Published: March 2024

ABSTRACTIn this digital era, the marketing strategy is one of the main keys to the success of the company. Activities in the virtual world is not a stranger anymore today. Selection of proper marketing strategy will help the company achieve its goals and improve company performance. One of the marketing strategies that can be done is endorsement. This research was conducted by surveying the culinary industry in social media instagram. Culinary industry is an industry that contributes a significant contribution to the city Gross Domestic Product (GDP). These conditions describe the soaring performance of the culinary industry in Bandung, because Bandung currently known as the city of culinary. Culinary diversity that exist in Bandung became one of the many culinary attractions worth visiting. The sample on this research is a restaurant or cafe that has been conducting endorsement by food bloggers @dunia_kulinerbdg with 35 sample. By using regression analysis, the result indicate that endorser variable have a significant and positive effect on organizational performance variables by 61%. It means that if the endorser are going well it will enchance organizational performance. Keywords: marketing strategy, endorser, performance, organizational performance
RANCANGAN SISTEM ANALITIKAL CRM UNTUK SHOWROOM FAZA SINDANGLAYA77 MOTOR
Authors: Hutasoit Elfrida Mariyetta , Sunanto Sandra , Gunawan Agus
Published: March 2024

ABSTRACTMotorcycle is the most favourite transportation choice for most Bandung citizen, in particular for the middle-low economy-class segment. Faza Sindanglaya77 Motor Showroom is one of the player in providing second-hand motorcycle. Based on their observation, during two years period (2012 – 2014), there were 68 new showrooms in the neighbourhood which serve the same segment. The thought competition force Faza Sindanglaya77 Motor to have a computer-based system that can support its’ employees in approaching its customers proactively. The employees should know who and when should be contacted, which kind of motorcycle’s type should be offered, and how to interact with the customers, with the goal to trigger them to make repeated purchasing. The challenging question is what kind of Analytical Customer Relationship Management System needed. Qualitative approach, by the use of triangulation method, is used. Business Challenge Bundle and Data Flow Diagram were used in analyzing the data. The Analytical CRM system is divided into 3 main activities, namely: Customer Valuation, Customer Segmenting and Proffiling, Customer Personalization. The personalization can be implemented after the company make the customer mapping, analyze the costomer selling pattern and create personalized marketing system that match with the customer preferences. The system help the employees by providing information about customer valuation based on customer preferences, such as motorcycle type, brand, and price; by analyzing customer behaviour such as the potential level of the customer, the contribution profit from the customers, and their behaviour in choosing the payment method; and finally by providing customer recommendation system that trigger the customer to recommend his/her relatives in buying motorcycle through Faza Sindanglaya 77.Keywords: Analytical CRM, Customer Valuation, Customer Segmenting and Proffiling, Customer Personalization
ANALISIS STRATEGI UNTUK MENINGKATKAN KINERJA PERUSAHAAN LOGISTIK DI KOTA BANDUNG
Authors: William Hansen
Published: March 2024

ABSTRACTFreight Company is a delivery service provider from factory to factory. This research purpose is to improve performances of a company which has been established since 2004 and located in Bandung. This research purpose is to evaluate internal and external condition from the company and to formulate strategy which can be implemented so that company performance will increase. This research is based on strategy formulation from Strategic Management Model by Fred. R. David. In this research, descriptive qualitative method research typed case study is used. While the techniques used for data collection are observations, interview, focus group discussion and literature study. The data obtained then analyzed using Matrix IFE, EFE, SWOT, IE and QSPM. To start the research, analysis on financial report is done. Financial report shows declining performance from the company. The result from IFE and EFE matrix shows the condition of the company compare to the environment is quite weak. The result from SWOT and IE analysis show the alternative strategy which can be implemented by the company. The strategy is retrenchment strategy whereas the company have to reduce the cost to improve the financial and non-financial performance. The final result of this study concluded 2 alternative retrenchment strategies which can be used as recommendation for the company. Based on the data analysis using QSPM Matrix the strategy chosen is to make loan in order to increase the number of truck without have to do cooperation with the investor to reduce the maintenance and parts cost.  Keywords: strategic management, SWOT Analysis, Performance, QSPM
PENGARUH ROA DAN ROE TERHADAP NILAI PERUSAHAAN DENGAN SUSTAINABILITY REPORTING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45
Authors: Cahya Karin Dwi , Riwoe Julians C.
Published: March 2024

The firm's value is determined by several factors, including management's performance in generating profit and processing resources optimally and with regard to the environment in which its business. Information on these factors can be seen from the company's financial report and sustainability reporting made by management. The purpose of this research is to know the influence of ROA and ROE toward firm value with sustainability reporting as an intervening variable. This research used quantitative methods with data acquisition sampling used purposive sampling method. Samples were obtained is nine companies listed in LQ 45 during the period 2010 - 2014. Hypothesis test using multiple regression and path analysis. The results showed that the ROA has a significant positive influence toward firm value directly and indirectly, while ROE has a significant negative influence toward firm value directly and indirectly. ROA also have a significant influence toward sustainability reporting directly, while ROE has no influence toward sustainability reporting. Simultaneously, ROA and ROE has influence toward sustainability reporting. ROA, ROE and sustainability reporting also influence simultaneously toward firm value.Keywords: firm value, ROA, ROE, sustainability reporting.Nilai perusahaan ditentukan oleh beberapa faktor diantaranya kinerja manajemen dalam menghasilkan profit dan mengolah sumber daya secara optimal serta memperhatikan lingkungan tempat usahanya. Informasi mengenai faktor-faktor tersebut dapat dilihat dari laporan keuangan perusahaan dan laporan berkelanjutan atau sustainability reporting yang dibuat oleh manajemen. Penelitian ini bertujuan untuk mengetahui pengaruh antara ROA dan ROE terhadap nilai perusahaan dengan sustainability reporting sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif dengan pengambilan data sampel mengggunakan metode purposive sampling. Sampel yang diperoleh dalam penelitian ini berjumlah sembilan perusahaan yang terdaftar di LQ 45 selama periode 2010 – 2014. Pengujian hipotesis menggunakan adalah regresi berganda dan analisis jalur. Hasil penelitian menunjukkan bahwa ROA memiliki pengaruh positif signifikan terhadap nilai perusahaan secara langsung dan tidak langsung, sedangkan ROE memiliki pengaruh negatif signifikan terhadap nilai perusahaan secara langsung dan tidak langsung. ROA juga memiliki pengaruh signifikan terhadap sustainability reporting secara langsung, sedangkan ROE tidak memiliki pengaruh terhadap sustainability reporting. Secara simultan, ROA dan ROE berpengaruh terhadap sustainability reporting. ROA, ROE dan sustainability reporting juga berpengaruh secara simultan terhadap nilai perusahaan.Kata kunci: nilai perusahaan, ROA, ROE, sustainability reporting.
ANALISIS PENGARUH ELECTRONIC WORD OF MOUTH PADA MEDIA SOSIAL YOUTUBE TERHADAP NIAT BELI PRODUK KOSMETIKA MEREK URBAN DECAY
Authors: Puspitasari Tasya Widya , - Istiharini
Published: March 2024

One of the impacts of technological advances is seen in the field of information and communication. Nowadays people have many ways to socialize and seek information. In the past information was disseminated through Word of Mouth, but after the advent of the internet, information could be disseminated through social media, this is also called Electronic Word of Mouth. Electronic word of mouth on social media Youtube is in the form of video review. Product types and brands are featured in the form of video is very diverse, one of which is Urban Decay cosmetics. In this study the authors will examine how much influence the electronic word of mouth on Youtube social media to the purchase intention Urban Decay cosmetic products. The technique used in this study is survey technique by distributing 120 questionnaires to women aged 15-29 years who live in the area of Jakarta or Bandung and have watched the video review in the last 6 months. The data obtained will be processed by using multiple regression analysis. From the results obtained, e-WOM variables of intensity, positive valence, and content have an influence on the purchase intention Urban Decay cosmetics products. While the negative valence does not significantly influence the purchase intention Urban Decay cosmetics products.Keyword: Electronic Word of Mouth, purchase intention, Cosmetics, and Social MediaSalah satu dampak dari kemajuan teknologi terlihat pada bidang informasi dan komunikasi. Saat ini orang-orang memiliki banyak cara untuk bersosialisasi dan mencari informasi. Jaman dulu informasi disebarkan melalui Word of Mouth, tetapi setelah munculnya internet, informasi dapat disebarkan melalui media sosial, ini disebut juga dengan Electronic Word of Mouth.  Electronic word of mouth pada media sosial Youtube adalah dalam bentuk video review. Jenis dan merek produk diulas dalam bentuk video sangat beraneka ragam, salah satunya adalah kosmetika Urban Decay. Dalam penelitian ini penulis akan meneliti seberapa besar pengaruh electronic word of mouth pada media sosial Youtube terhadap niat beli produk kosmetika merek Urban Decay. Teknik yang digunakan dalam penelitian ini adalah teknik survei dengan menyebarkan 120 kuesioner terhadap wanita berumur 15-29 tahun yang tinggal di daerah Jakarta ataupun Bandung dan telah menonton video review dalam 6 bulan terakhir. Data yang diperoleh diolah dengan menggunakan analisis regresi berganda.  Dari hasil yang didapat, variabel e-WOM yaitu intensity, positive valence, dan content memiliki pengaruh terhadap niat beli produk kosmetika merek Urban Decay. Sedangkan negative valence tidak berpengaruh secara signifikan terhadap niat beli produk kosmetika merek Urban Decay.Kata Kunci: Electronic Word of Mouth, Niat Beli, Kosmetika, dan Media Sosial
GAMBARAN PEMBAJAKAN FILM DALAM FORMAT DVD DI KOTA BANDUNG
Authors: Rosalia Putri , Sanjaya Regi
Published: March 2024

ABSTRACTThe theft of intellectual property rights has become a crime that is increasingly being committed from time to time. This research aims to find out what factors motivate a person to prefer pirated films to original films. Data collection was carried out by combining interviews, observations, and documentation techniques. Sampling was done by purposive sampling through certain considerations that are considered to help the validity of the information needed. Interviews were conducted with three categories of sources, namely consumers, sellers of pirated DVDs and a crew involved in making the film. The results of this study explain that the factors of price, social environment, and low morale also influence piracy behavior. As for other factors such as easy internet access, easy access to pirated DVD stores, availability of large amounts of internet packages, certain needs, lack of education, weak laws, and the lack of legal platforms provided are also reasons why piracy is still widely practiced.Keywords: film piracy behavior, social environment, price, morals, unavailability of facilities. ABSTRAKPencurian hak kekayaan intelektual telah menjadi suatu kejahatan yang semakin marak dilakukan dari waktu ke waktu. Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang melatarbelakangi seseorang lebih menyukai film bajakan daripada film orisinal. Pengumpulan data dilakukan dengan menggabungkan teknik wawancara, observasi dan dokumentasi. Pengambilan sampel dilakukan dengan purposive sampling melalui beberapa pertimbangan tertentu yang dianggap dapat membantu validitas sebuah informasi yang dibutuhkan. Wawancara dilakukan dengan tiga kategori sumber, yaitu konsumen, penjual dvd bajakan dan salah satu crew yang terlibat dalam pembuatan film. Hasil dari penelitian ini menjelaskan bahwa faktor harga, lingkungan sosial, dan rendahnya moral turut mempengaruhi perilaku pembajakan. Adapun faktor lain seperti kemudahan akses internet, kemudahan akses toko dvd bajakan, tesedianya paket internet dengan jumlah yang besar, adanya kebutuhan tertentu, kurangnya edukasi, lemahnya hukum, dan sedikitnya platform legal yang disediakan turut menjadi alasan mengapa pembajakan masih banyak dilakukan.Keyword: perilaku pembajakan film, lingkungan sosial, harga, moral, ketidaktersediaan sarana.
FAKTOR – FAKTOR PENYEBAB TIDAK MENGGUNAKAN DIGITAL PAYMENT (STUDI KASUS PADA OVO)
Authors: - Stella , Sanjaya Regi
Published: March 2024

ABSTRACTTechnological advances that have been followed by the development of digital payments in Indonesia have grown rapidly. The low level of digital payment users in Indonesia is one of the reasons for the emergence of a new player in digital payments in Indonesia, namely OVO. The presence of OVO in the community will cause various factors that influence decision making to use it or not. This study aims to analyze what factors influence the decision not to use OVO. It uses the qualitative scope from macro to micro to obtain informants, and in order to obtain information that was selected as many as 6 people with the criteria not to use the OVO application. The data collection technique used was interviews, with the analysis technique used was descriptive qualitative using interactive analysis methods and then the data was checked using triangulation of sources. Based on the results, it was found that the factors that influence the use of OVO include personal factors and psychological factors.Keywords: Cause of not using, digital payments, OVO ABSTRAKKemajuan teknologi yang diikuti perkembangan digital payment di Indonesia sudah semakin pesat. Rendahnya tingkat pengguna digital payment di Indonesia menjadi salah satu alasan kemunculan pemain baru dalam digital payment di Indonesia yaitu OVO. Kehadiran OVO di tengah masyarakat akan menimbulkan beragam faktor yang mempengaruhi pengambilan keputusan untuk menggunakan atau tidak menggunakannya. Penelitian ini bertujuan untuk menganalisis faktor apa saja yang mempengaruhi keputusan penggunaan untuk tidak menggunakan OVO. Dalam penelitian ini, untuk penentuan informan digunakan penjabaran lingkup kualitatif dari makro sampai mikro sehingga didapatkan informan yang terpilih sebanyak 6 orang dengan kriteria tidak menggunakan aplikasi OVO. Teknik pengumpulan data yang digunakan adalah wawancara, dengan teknik analisa yang digunakan adalah deskriptif kualitatif menggunakan metode analisis interaktif lalu dilakukan pemeriksaan data menggunakan triangulasi sumber. Berdasarkan hasil penelitian, didapatkan bahwa faktor-faktor yang mempengaruhi keputusan penggunaan untuk tidak menggunakan OVO meliputi: Faktor Pribadi dan Faktor Psikologi.Kata kunci: Penyebab tidak menggunakan, digital payment, OVO