bluuebunny/crossref_metadata_2025 huggingface dataset:
A REVIEW ON WEED IN DIRECT-SEEDED RICE (DSR)
Authors: Shrestha Manisha , Baral Binaya , Dulal Puspa Raj
Published: November 2021

Oryza sativa, cereal crop grown worldwide which feeds 60% of world. DSR, feasible and resource conserving technique of rice cultivation is gaining popularity, but due to weed infestation, crop experience a yield loss from 15%-100%. Various journals were assessed and books were consulted with the objective of compiling the various weeds of DSR and their management strategies in a comprehensive single document. Weed can be manage by different methods but integration of all methods is the best and eco-friendly compared to chemical one. Biotechnological method for development of herbicide resistance varieties, biological methods are new and are best alternative options. Different pre and post emergence herbicides could be applied to kill or suppress in short period with recommended doses and stage of crop. No single method is perfect for killing all the weeds, integrating different strategies having different modes of action can reduce the weed density and resistance to herbicides.
I Got My Eyes on You: Examination of Sports Celebrity Endorsement Effect on Viewer’s Visual Attention
Authors: Büyükakgül Ümit Can , Yüce Arif , Katırcı Hakan
Published: November 2021

Celebrity endorsement is a widely used method to gather customer visual attention to the advertised product. Viewers' visual attention to the products is clinical for advertisers. This is why advertisers keep their eyes on consumers to know where they're looking. The study was aimed to explore the visual attention of young sports consumers by gender with the help of an eye-tracking system. An experiment was conducted with twenty-eight university students by using Tobii Pro Glasses-2 eye tracker. Fixation durations, counts, and areas were measured to assess the effects of sports celebrity endorsement on visual attention. In major findings, although in the ad where a female sports celebrity was featured, men and women respondents were fixed in similar areas, the men respondents put the maximum focus on the female athlete herself, while the women respondents focus maximum on the product. The present study found that the visual attention of the young sports consumers visual attention to the printed advertisements with sports contents varied by gender. Young consumers can have different connections and associations with celebrities than older consumers. The study gives important information to understand the young sports consumers’ visual attention to the printed advertisements which use sport celebrity endorsements.
Directional Statistics, Bayesian Methods of Earthquake Focal Mechanism Estimation, and Their Application to New Zealand Seismicity Data
Authors:   , Walsh David
Published: November 2021

A focal mechanism is a geometrical representation of fault slip during an earthquake. Reliable earthquake focal mechanism solutions are used to assess the tectonic characteristics of a region, and are required as inputs to the problem of estimating tectonic stress. We develop a new probabilistic (Bayesian) method for estimating the distribution of focal mechanism parameters based on seismic wave polarity data. Our approach has the advantage of enabling us to incorporate observational errors, particularly those arising from imperfectly known earthquake locations, allowing exploration of the entire parameter space, and leads to natural point estimates of focal mechanism parameters. We investigate the use of generalised Matrix Fisher distributions for parameterising focal mechanism uncertainties by minimising the Kullback-Leibler divergence. We present here the results of our method in two situations. We first consider the case in which the seismic velocity of the region of interest (described by a velocity model) is presumed to be precisely known, with application to seismic data from the Raukumara Peninsula, New Zealand. We then consider the case in which the velocity model is imperfectly known, with application to data from the Kawerau region, New Zealand. We find that our estimated focal mechanism solutions for the most part are consistent with all available polarity data, and correspond closely to solutions obtained using established methods. Further, the generalised Matrix Fisher distributions we examine provide a good fit to our Bayesian posterior PDF of the focal mechanism parameters, enabling the posterior PDF to be succinctly summarised by reporting the estimated parameters of the fitted distribution.
Low-Dimensional Physics of Organic-Inorganic Multilayers
Authors:   , Ingham Bridget
Published: November 2021

This thesis demonstrates the rich low-dimensional physics associated with the class of organic-inorganic hybrid materials based on atomic layers of a metal oxide separated by organic spacer molecules. Hybrid materials based on tungsten oxide and also transition metal tungstates (with manganese, iron, cobalt, nickel and copper) were synthesised and characterised using a variety of techniques. The materials in question represent one example of the huge variety of systems classed as 'organic-inorganic hybrids' and have the potential to combine the high-electron mobility of the metal oxide layers with the propensity for self-assembly of the organic layers. The crystal structures of the compounds were investigated using powder X-ray diffraction and electron diffraction, and compared with structural information obtained using IR, Raman, and extended X-ray absorption fine structure (EXAFS) spectroscopies. This data confirmed the presence of a 2- dimensional layered structure. The electronic properties of the hybrids were studied using optical spectroscopy and confirmed via ab initio calculations. The band gaps of the tungsten oxide hybrids were found to be independent of interlayer spacing, and in all cases were larger than that observed in the three dimensional WO3 'parent' material. For the transition metal tungstate hybrids there appeared to be significant interactions between the organic amines and the transition metal ions within the inorganic layers. The magnetic properties of the hybrids incorporating transition metal ions were also studied in detail. Many of these metal tungstate hybrids display magnetic transitions at low temperatures indicating a crossover from 2-dimensional to 3-dimensional behaviour. This illustrates the importance of the low-dimensional nature of the inorganic layers in these hybrid materials and thus their potential in nano-structural applications.
Moments of Rupture. Changing the State Project for Teachers: a Regulation Approach Study in Education Industrial Relations
Authors:   , Simpkin Patricia Gay
Published: November 2021

The purpose of this thesis is to examine the response of secondary school teachers to the Tomorrow's Schools education reforms. Their early response was made largely through their union, the Post Primary Teachers' Association (PPTA), in an industrial relations setting as the reform proposals were in development and taking their final shape. The interaction between the professional project of these teachers with the proposed reforms produced an outcome for secondary school education shaped by the interaction, rather than just by the reforms themselves. A case study situated at the intersection of industrial relations, state sector and education restructurings during the period 1984-1989 is the focus of the thesis. The argument is located within French regulationalist theory. The concept of the Keynesian Welfare National State provides a means for connecting education as part of the mode of regulation with the role of the state in New Zealand. The Fourth Labour Government entered into a political project that shifted the role of the state in the economy and society. The roots of the project lay in the discourse of economic rationalism. Policy resulting from this discourse was put into operation through legislation affecting all parts of the state. In education, the discourse of economic rationalism introduced a new approach, the values of which were at odds with those of the previous education settlement of the Keynesian Welfare National State. The object of the thesis is to trace the process of change within the secondary schools sector of education through the years 1984-1989 as the two different sets of values interacted. The assumption is made that institutional change results from a dynamic interaction between new ideas and continuities and discontinuities with the past. This allows for the possibility of the effects of agency on public policy. Analysis focuses on a series of industrial negotiations between the PPTA and the State Services Commission, the negotiating body for government. They took place as various government policy documents and resulting legislation altered the positioning of teachers within the state. The negotiations were of such a character that the educational discourses of economic rationalism and the education settlement of the Keynesian Welfare National State came into conflict and were debated at length. The thesis concludes that, by the end of the negotiations and despite the introduction of legislation on education, the values of secondary teachers remained substantially unchanged and in opposition to the intent of the government reforms.
Comparative Analysis of New Zealand Campylobacter Isolates Using MLST, PFGE and flaA PCR RFLP Genotyping
Authors:   , McTavish Sharla
Published: November 2021

Campylobacter jejuni and Campylobacter coli are the most commonly identified sources of campylobacteriosis in New Zealand, yet little is known about the distribution of genotypes within the respective population structures. Using multi-locus sequence typing (MLST), pulsed-field gel electrophoresis (PFGE) and flaA genotyping, the current study identified the distribution of genotypes within New Zealand C. jejuni and C. coli isolates from an outbreak situation, as well as isolates present in the ESR Campylobacter collection. Although the most commonly identified MLST genotypes were similar to international genotypes, a number of internationally rare, or unique to New Zealand genotypes were observed. One rare dominant genotype, ST-474, arising from a point source outbreak, was found to cause a large proportion of human campylobacteriosis cases in New Zealand. A unique cluster of New Zealand genotypes were isolated only from river water, identifying a potentially water adapted C. jejuni strain. Frequent homologous recombination and horizontal gene transfer events were identified within the seven housekeeping genes characterised in the New Zealand sample and the MLST C. jejuni/C. coli database. The identified genetic instability within the current study questions the legitimacy of bacterial species boundaries, especially when examining closely related species such as C. jejuni and C. coli.
The Comparative Metabolism of Some Substituted Phenyl-N-Methylcarbamate Insecticides
Authors:   , Douch Philip Geoffrey Charles
Published: November 2021

1. The metabolism of the N-methylcarbamates of 3-tertbutylphenol; 3,5-ditertbutylphenol; and 2-isopropoxyphenol was investigated in insects and mammals. 2. The major degradative pathway in enzyme systems from insects and mice was oxidative. The major metabolites from tertbutyl substituted phenyl-N-methylcarbamates were N-hydroxymethyl derivatives and tertbutanol derivatives. Baygon yielded N-hydroxymethyl, ring hydroxyl and O-dealkyl derivatives as major metabolites. 3. The rates of oxidation of the three insecticides in each enzyme system were similar. 4. Oxidation was inhibited by piperonyl butoxide and Metopirone, apparent I50 for singly oxidised metabolites was 10-4 M, and for metabolites with two oxidations 10-5M. 5. Enzymic hydrolysis of carbamate insecticides required reduced cofactor in insect and mouse systems. Mouse blood did not effect hydrolysis. 6. A wide variation of oxidising ability was found in live insects. Musca domestica was most active, Tenebrio molitor and Costelytra zealandica were least active. 7. Insecticide synergists reduce insects' ability to oxidise Baygon to acetone. 8. Musca domestica and Lucilia sericata larvae oxidised carbamate insecticides slower than the adult forms. 9. Mice excrete 3-tertbutylphenyl-N-methylcarbamate as phenolic metabolites, with only minor oxidative products. 10. Different rates of metabolism among insects could account for the selective toxicity of aryl-N-methylcarbamates.
The Adsorption of Phosphate on Mica Surfaces
Authors:   , Hoare Raymond Alan
Published: November 2021

The surface chemistry of the 001 face of cleaved mica sheets was studied with a view to understanding some of the fundamental processes underlying the phenomenon of fixation of phosphate by soils. Radiochemical techniques were developed to make quantitative studies of the adsorption, an important part of these being practical procedures for obtaining sufficient cleanliness and freedeom from airborne contamination. Lack of uniformity of adsorption, as shown by autoradiography, was taken to indicate contamination, and techniques were developed to avid this. Other techniques enabled the continuous monitoring of the sample during adsorption or desorption kinetic experiments. It was shown that adsorption of phosphate on the untreated mica sheets was low, but the adsorption was greatly enhanced if the mica had been treated with aqueous solutions of certain cations such as gallium, aluminium and iron. Form the measurement of the amount of phosphate adsorbed, as a function of the conditions of aluminium treatment, it was concluded that the phosphate could be absorbed by at least three different processes, all of which could be of importance in phosphate fixation by soils. As well as these processes, which occurred on clean, flat, mica surfaces, there were others, involving the edges of mica and sheets, and unknown, but probably organic, films on both mica and air-water surfaces. These could all be of comparable importance in soils. The kinetic measurements of phosphate adsorption and desorption on aluminium-treated mica indicated that many hours were required for attainment of equilibrium, and were quantitatively consistent with the hypothesis that in some cases the adsorption and desorption kinetics were controlled by diffusion of phosphate into particles of some material, possibly a hydrous oxide, adsorbed on the mica. The existence of such particles was supported by the fact that up to one phosphate molecule per two square Angstrom units of mica surface was adsorbed, (and this did not appear to be a value at which the surface was saturated.) Kinetic measurements of 67 Ga sorption processes were consistent with diffusion of gallium through a thin water film, with a diffusion coefficient several orders of magnitude lower than that of single ions in free solution. This may indicate that the gallium was adsorbing as particles, in agreement with the requirements of the phosphate experiments.
The Reactivity of New Zealand Ilmenites
Authors:   , Metson James Bernard
Published: November 2021

The dissolution of West Coast, South Island, New Zealand ilmenite in acid solutions was studied under a variety of conditions, including concentrations approaching those used industrially. The major dissolution medium considered was hydrochloric acid (1-->10 M), at temperatures of 50-->80 degrees C. The series of experiments undertaken souqht to establish the factors affecting the reactivity of the ilmenite samples. Concentrations of dissolved components of the ilmenite were followed by Atomic Absorption spectrometry and the structure and composition of the residual ilmenite was examined by X-ray powder diffraction, X-ray fluorescence, electron microprobe and scanning electron microscopy. Evidence for the rapid dissolution of an iron-rich surface phase was observed, but the dominant feature of early reaction is selective attack along zones parallel to the basal plane of the ilmenite structure. After the initial phase of rapid dissolution, reaction rate declines and all extended period of concentration/time linearity follows. This decline in rate appears to relate to polymerisation and. transport of dissolved titanium within the porous solid. The addition of phosphate and fluoride to the system, has been shown to seriously affect the properties and transport of dissolved titanium. The effects of other interfering reagents such as additional titanium and iron were also considered. The observed behaviour of these ilmenites in dissolution, was related to the pattern of natural weathering identified in other ilmenite concentrates The structure and composition of a range of these materials was examined by X-ray diffraction, Electron microprobe and Mossbauer spectroscopy.
META ANALISIS EFEKTIVITAS MULTIMEDIA INTERAKTIF UNTUK MENINGKATKAN COGNITIVE SKILL PESERTA DIDIK DALAM BELAJAR KIMIA
Authors: Arofah Siti , Rinaningsih Rinaningsih
Published: November 2021

Tujuan penelitian adalah untuk mengetahui efektivitas penggunaan multimedia interaktif terhadap peningkatan kemampuan kognitif peserta didik dalam pembelajaran kimia dengan mensintesis beberapa literature terkait. Multimedia interaktif diartikan sebagai kesatuan dari suara, video, data, audio, animasi, grafik, dan teks yang setiap bagian dari beberapa gabungan tersebut dapat dipaparkan dengan perantara media elektronik seperti komputer, laptop, atau android. Metode yang digunakan yaitu metode meta analisis dengan cara membandingkan informasi melalui beberapa studi literatur penelitian yang sejenis. Berdasarkan hasil analisis beberapa literatur yang telah dikumpulkan, penggunaan multimedia interaktif dalam pembelajaran dapat meningkatkan kemampuan kognitif peserta didik dalam pembelajaran kimia. Perbandingan hasil analisis peningkatan kemampuan kognitif pada peserta didik dapat diamati dari persentase data pretest dan posttest efektivitas penggunaan media pembelajaran multimedia interaktif yang kemudian dilakukan uji statistik paired sample. Berdasarkan hasil uji analisis diketahui rata-rata persentase pretest dan posttest efektivitas penggunaan media pembelajaran multimedia interaktif dalam pembelajaran kimia yaitu sebesar 48,67% dan 79,60%. Analisis data diolah menggunakan uji statistik paired sample dan effect size. Rata-rata peningkatan antara pretest dan posttest yaitu sebesar 30,93% dan diperoleh nilai effect size sebesar 1,47689. Hasil penelitian ini menunjukkan bahwa penggunaan media pembelajaran multimedia interaktif efektif dapat meningkatkan kemampuan kognitif peserta didik dalam pembelajaran kimia.
Tradisi Mangaru Sebagai Bagian Kesadaran Hukum Masyarakat Desa Nepa-Mekar Kecamatan Lakudo Kabupaten Buton Tengah
Authors: Manan S Ustafid , Akbal Muhammad , Manda Darman
Published: November 2021

Penelitian ini bertujuan untuk mengungkap: a) Eksistensi nilai-nilai yang terkandung dalam tradisi Mangaru dalam membentuk kesadaran hukum masyarakat Desa Nepa Mekar; b).Penaganan dampak/resiko yang ditimbulkan dari tradisi Mangaru pada masyarakat Nepa Mekar; dan c) Faktor-faktor yang mendorong masyarakat masih tertarik untuk melestarikan tradisi Mangaru pada masyarakat Nepa Mekar Kecamatan Lakudo Kabupaten Buton Tengah. Penelitian ini menggunakan jenis penelitian kualitatif. Pendekatan penelitian yang dipilih adalah juga kualitatif. Teknik pengumpulan data melalui dokumentasi,  observasi,  dan  wawancara. Teknik analisis data, meliputi: a) Reduksi Data (Data Reduction; b) Penyajian Data (Data Display); dan c) Penarikan Kesimpulan. Hasil penelitian menunjukkan bahwa: (a) Eksistensi nilai-nilai yang terkandung dalam tradisi Mangaru dalam membentuk kesadaran hukum masyarakat Desa Nepa-Mekar Kecamatan Lakudo Kabupaten Buton Tengah, seperti nilai sosial, ekonomi, agama, dan hukum masih terpelihara dan diterapkan dalam membentuk kesadaran hidup, terutama kesadaran hukum masyarakat. (b) Penanganan dampak/resiko yang ditimbulkan dari tradisi Mangaru pada masyarakat Desa Nepa-Mekar Kecamatan Lakudo Kabupaten Buton Tengah, jika terjadi adanya luka badan pemain penanganannya diputuskan melalui rapat musyawarah-mufakat kekeluargaan dalam ikatan ketentuan dan keputusan Adat. (c) Faktor-faktor yang mendorong masyarakat masih tertarik untuk melestarikan tradisi Mangaru pada masyarakat Desa Nepa-Mekar Kecamatan Lakudo Kabupaten Buton Tengah, yakni: a) untuk memilih pemimpin yang tangguh dan kebal badan; b) sebagai asset wisata; dan c) untuk menambah Pendapatan Asli Daerah (PAD) Kabupaten Buton Tengah.
Resolusi Konflik Terhadap Pesta Demokrasi (Analisis Sosio-Politik Pemilihan Kepala Daerah di Bulukumba)
Authors: Haniah St. , Mukramin Sam’un
Published: November 2021

Elections for Regional Heads always experience the complexity of problems that lead to prolonged social conflicts without massive evaluation to minimize them. Not a few also happened, which involved various society and government institutions that participated in the contest. The research objective was to analyze and find the resolution of conflicts in Bulukumba Regency due to the democratic party of the Regional Head General Election. The research method is presented in a descriptive qualitative form with a case study approach. Primary and secondary data sources with data collection techniques, observation, interviews, and documentation. The analysis was data carried out through reduction, presentation, verification, and conclusions based on the data's validity. Among the conflict resolutions formulated, namely: a) local wisdom is the locomotive of peace to minimize social conflicts that lead to social disintegration. The implementation stage is a collective awareness built by the local community itself as an essential building for existing values and norms, b) The adaptation roles and of institutional functions in breaking down and applying rules is a potential superior as a latent function and a real function in preventing social conflicts that will occur, both micro and macro aspects that lead to movements preventive, persuasive and repressive role, and c) To suppress behavior deviant during the democratic party process, money politics must be stopped and avoided by the existence of associative relationships between the community and local wisdom values and the government through adaptive roles and functions. Institution authorized social.
Adaptasi Penyandang Disabilitas di Lingkungan Masyarakat (Studi Kasus Penyandang Disabilitas Netra Pertuni Kota Makassar)
Authors: Fadhilah Arwina , Tahir Heri , Manda Darman
Published: November 2021

The study aims to discover: (i) the socialization process experienced by visual impairments disabilities of Pertuni, (ii) the forms of adaptation visual impairments disabilities in the community, and (iii) the factors which influence the adaptation of visual impairments disabilities in the community. This study employed a qualitative descriptive approach with purposive sampling technique with 9 informants. Data collection techniques employed observation, interview, and documentation. The data analysis technique used three stages, namely data reduction, data presentation, and conclusion drawing. Based on the results of the study: (i) the visual impairments disabilities in the socialization process are essential attitudes, values, norms, and behaviors that can be applied in their lives to be able to adapt and participate effectively in society, (ii) the form of adaptation of visual impairments disabilities produces conformity which is an effort to adapt to visual impairments disabilities by following the prevailing methods in society, and self-isolation as an alternative at the beginning when visual impairment disabilities are unable to accept their condition (self isolation), and (iii) the factors that influence the adaptation of visual impairments disabilities are the reinforcement factors for the needs of physiology,  sense of security, compassion, the needs for appraisal, and self-actualization. The inhibiting factor is a stigma, where the community still gives a negative stigma to the existence of visual impairments disabilities persons.
Strategi Kepolisian Dalam Penanganan Unjuk Rasa Menyampaikan Pendapat Dimuka Umum Kota Makassar
Authors: Ayuni Nur , Umar Firman , Akbal Muhammad
Published: November 2021

The study aims to discover: (1) the dynamics of demonstrations in expressing opinions publicly in Makassar City; (2) the Police strategies in handling demonstrations in expressing opinions publicly in Makassar City;  and (3) the determinant factors in handling demonstration in expressing opinions publicly in Makassar City. This study uses qualitative research with a descriptive approach. Based on the source, the types of data used are primary and secondary data. The primary data were obtained through interview with members of the Polrestabes Police from the Sat Sabhara Unit, the Sat Intelkam Unit, and the Brimob Unit as well as documentation. While the secondary data were obtained from various literatures such as books, laws, and other related sources. The data process and data presentation were conducted descriptively. The results of the study show that: (1) the dynamics of demonstration in expressing opinions publicly in Makassar City showed by the demonstration activities that occurred in Makassar City from January to December 2019 were fluctuating, (2) the Police's strategies in handling demonstration in expressing opinions publicly in Makassar city is based on the Regulation of the Chief of Police Number 1 of 2009 concerning the Use of Force in Police Actions, and (3) the determinant factors in handling demonstration in expressing opinions publicly in Makassar city are two, namely the supporting and inhibiting factors. The supporting factors are: a) there is physical and mental readiness from the police, b) there is good cooperation between the police, c) there is a quick response from the demonstration activity agency; whereas the inhibiting factors are: a) permitting does not comply with administrative requirements, b) presence of provocateurs, c) making sudden requests for permits, and d) lack of communication between protesters and police officers.
Stability Result for a Weakly Nonlinearly Damped Porous System with Distributed Delay
Authors: Kibeche Khoudir , Bouzettouta Lamine , Djebabla Abdelhak , Hebhoub Fahima
Published: November 2021

In this paper, we consider a one-dimensional porous system damped with a single weakly nonlinear feedback and distributed delay term. Without imposing any restrictive growth assumption near the origin on the damping term, we establish an explicit and general decay rate, using a multiplier method and some properties of convex functions in case of the same speed of propagation in the two equations of the system. The result is new and opens more research areas into porous-elastic system.
K-g-fusion frames in Hilbert C∗-modules
Authors: Nhari Fakhr-dine , Echarghaoui Rachid , Rossafi Mohamed
Published: November 2021

In this paper, we introduce the concepts of g-fusion frame and K-g-fusion frame in Hilbert C∗-modules and we give some properties. Also, we study the stability problem of g-fusion frame. The presented results extend, generalize and improve many existing results in the literature.
FORMATION OF PROFESSIONAL COMPETENCE IN FUTURE TEACHERS
Authors: Vydolob Natalia , Hreilikh Olga
Published: November 2021

The relevance of the stated research topic is determined by the urgent importance of the formation of professional competencies of future teachers in the process of their education in higher pedagogical education, as a factor that determines the success of their further professional activities. The aim of the article is to study the peculiarities of the formation of professional competencies of future teachers and to determine the main criteria that influence this process. At the same time, the authors took into account both the stage of students’ education in universities and their pedagogical practice in schools. The leading methodological approach in this research work is a combination of methods of systematic analysis of the process of formation of competence of the future teacher at the stage of his education in higher education, with analytical study of prospects for professional competence of future teachers in the process of direct entry into the profession and gradual mastery. pedagogical skills. The results of this research clearly demonstrate the importance of forming professional competence in future teachers at the stage of their education in higher education, in terms of understanding the basics of the teaching profession and creating future teachers the right level of motivation to perform their professional duties in the future. The results and conclusions of this research are of great practical importance for future teachers who learn the basics of professional skills at the stage of higher education, as well as for employees of the education system interested in improving their own professional competencies.
Corporate Risk, Cost Shifting, and Tax Avoidance
Authors: Wijaya I Nyoman Agus , Prayogo Enny , Handayani Rini , Prihartono Ivan
Published: November 2021

Abstract

This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax avoidance in annual report audited over long time periods (5 years) sequentially. Then, we test the relationship between corporate risk and cost shifting to tax avoidance that reduced the firm’s income tax payments. This study provides evidence that companies with high risk are more likely to do tax avoidance and companies that have a good strategy in allocating their costs are driven by the behavior of minimazing tax payments. We also find that the higher of corporate risk will increase corporate tax payment to Internal Revenue Services.

Keywords: Corporate Risk, Cost Shifting, and Tax Avoidance
Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019)
Authors: Fadillah Anita Nur , Lingga Ita Salsalina
Published: November 2021

Abstract

Tax aggressiveness is a tax avoidance that is carried out excessively by a business entity which leads to tax evasion. This will have an impact on reducing state revenue from taxes. There are many factors that trigger aggressive tax avoidance. This research is intended to examine the effect of transfer pricing, political connection and liquidity on tax aggressiveness both partially and simultaneously. The population in this study are mining industry entities listed in the Indonesian Stock Exchange for the year of 2016-2019. The sample selection is determined by purposive sampling method. Samples obtained as many as 8 companies for 4 years with a total of 32 samples. Analysis of data uses multiple regression. The result findings indicate that in partially there is no influence of transfer pricing and liquidity on tax aggressiveness, while political connection affects tax aggressiveness. Furthermore, in simultaneously transfer pricing, political connection and liquidity affect tax aggressiveness.

 

Keywords : Transfer Pricing, Political Connection, Liquidity, and Tax Aggressiveness
Evasão escolar:
Authors: Oliveira José Adelmo Menezes de , Magrone Eduardo
Published: November 2021

A evasão escolar é um fenômeno que afeta os sistemas educacionais do mundo inteiro, com maior ou menor gravidade, e com efeitos mais devastadores sobre os estudantes das localidades mais pobres. Ela implica um rasgo de desigualdade em função da ausência de equidade na qualidade da educação escolar. Este trabalho se propõe a analisar o conteúdo de artigos publicados entre 2016-2021, sobre evasão escolar em periódicos científicos brasileiros, verificando o que eles dizem sobre a(s) noção(es) e apontamentos alternativos. Foram analisados doze artigos extraídos do portal EDUC@, dada sua singularidade em relação aos demais indexadores de periódicos científicos disponíveis no Brasil. O período de publicação coincide com uma crise de múltiplas dimensões com efeitos diretos e profundos de ampliação da evasão escolar. Existe uma ausência de consenso e uma pluralidade de noções sobre evasão escolar que podem ser organizadas em duas correntes distintas, a gerencial e a orgânica, configurando uma disputa, visto que a definição de um objeto de pesquisa social nunca é desinteressada. A evasão e a permanência não são apenas fenômenos recorrentes de um tipo ou outro de escola, mas categorias que são produzidas pelas relações das classes sociais com o sistema escolar. Ademais, nos trabalhos, constam possibilidades entrecruzadas de enfrentamento da evasão, restando clara sua magnitude e a necessária articulação entre os estudantes, os profissionais da educação e os gestores públicos em vista do desenvolvimento de políticas públicas mais assertivas.
Abandono escolar na Educação Profissional e Tecnológica
Authors: Zanin Alexsandra Joelma Dal Pizzol Coelho , Garcia Nilson Marcos Dias
Published: November 2021

O abandono escolar é um fenômeno complexo historicamente presente na educação brasileira, que envolve múltiplos fatores, inter-relacionando dialeticamente questões sociais, econômicas, políticas e culturais, que, em tempos de crises como a da atual pandemia, tem afetado ainda mais os alunos com maior vulnerabilidade social. Refletir sobre as concepções e ideologias que permeiam e representam o abandono escolar na educação, em particular na educação profissional e tecnológica, bem como analisar os seus efeitos sobre as possibilidades de uma educação emancipadora, que supere a sua reprodução, assume, assim, um caráter imperativo. Visando aprofundar as reflexões a respeito da questão, procurou-se estabelecer diálogo entre autores que se debruçam sobre a temática, como Dubet, Fornari, Fritsch, Canário, dentre outros, com aqueles que debatem sobre educação profissional como Ciavatta, Frigotto, Ramos, envolvendo também outros estudiosos que evidenciam as questões da educação a partir de uma perspectiva crítica. Como resultado evidenciou-se um projeto em disputa no âmbito de instituições de educação profissional no qual o abandono escolar serve e reforça um projeto de sociedade capitalista, intensificado em tempos de crises, como a da atual pandemia, e baseado em princípios como a meritocracia, individualização e culpabilização de seus sujeitos. Os estudos e pesquisas apontaram a necessidade de compreender a complexa totalidade que envolve o fenômeno para propor e desenvolver ações em defesa de uma educação com perspectiva crítica voltada para emancipação humana, como expectativa de sua superação.
Investigação da evasão no ensino técnico integrado do IFBA - campus Simões Filho
Authors: Lambiase Regina Célia Palácio , Dos Santos Conceição Ana Karoline
Published: November 2021

Diante da realidade da evasão de alunos nos cursos técnicos integrados ao ensino médio do Instituto Federal de Educação, Ciência e Tecnologia da Bahia – IFBA, este artigo tem como objetivo geral compreender, dentro das percepções dos alunos e coordenadores dos cursos, quais as causas desta ocorrência. Como objetivos específicos iremos: a) Identificar os pontos de retenção na matriz curricular do curso; b) Identificar as causas da evasão e retenção; c) Identificar os indicadores de tendência que influenciam na evasão e retenção. Como metodologia, a pesquisa se classifica como explicativa com abordagem qualitativa. Os procedimentos utilizados foram: 1. Questionário com perguntas objetivas para os discentes; 2. Entrevistas semiestruturada com os coordenadores de curso e 3. Análise documental dos projetos dos cursos técnicos integrados: Eletromecânica, Mecânica, Petróleo e Gás e Metalurgia; 4. Questionário aplicado a Gerência de Recursos Acadêmicos (GRA) a fim de compreender como se comporta o setor em relação a evasão. Percebemos que os principais motivos da evasão na percepção dos coordenadores e dos discentes foram: 1. Duração do curso, 2. Greves e paradas no ano letivo e 3. Pandemia do Novo Corona Vírus.
A educação a distância no Brasil e a inserção da Universidade Federal do Ceará (UFC) nesse contexto
Authors: Souza Francisco Wagner de , Alexandre João Welliandre  Carneiro , Andriola Wagner Bandeira , Cavalcante Sueli Maria de Araújo , Thomáz Antônio Clécio Fontelles
Published: November 2021

Desde os primeiros anos do século XX, a educação a distância (EaD) vem sendo utilizada no Brasil como uma alternativa para a expansão e democratização do ensino em diferentes níveis, possibilitando a capacitação de profissionais formados, a obtenção de uma pós-graduação ou, em muitos casos, a primeira graduação, inclusive, para camadas da população com limitações financeiras, de tempo e geográficas, que, sem esse recurso, jamais poderiam alcançar essa meta. Nesse sentido, a Universidade Federal do Ceará (UFC) tem desenvolvido um papel muito importante para a educação do estado do Ceará, através de diversas experiências na modalidade, sobretudo, através de seus cursos de graduação a distância, ofertados pelo Instituto UFC Virtual. O objetivo deste artigo é descrever a evolução da educação a distância no Brasil e relatar as experiências desenvolvidas na UFC para se inserir na modalidade. Para tanto, fez-se uma pesquisa bibliográfica através de textos elaborados por estudiosos da área. Conclui-se que a EaD no Brasil tem cumprido um papel fundamental na educação nacional, favorecendo o aumento do número de matriculas no ensino superior e contribuindo para a expansão e democratização do ensino no país. Verifica-se ainda que a UFC, em 18 anos, desde a criação do Instituto UFC Virtual, tem contribuído fortemente para o aumento de números de matriculas na instituição e levado a oportunidade de formação para as diversas regiões do estado do Ceará.
Potential of Sorghum Varieties as Biofuel
Authors: Ariefin Muhammad Noor , Harsono Puji , Sakya Amalia Tetrani
Published: November 2021

The downside of fossil fuels as non-renewable energy resources in Indonesia has led to invent alternative energy resources. One of alternative sources is biofuels, which are derived from organic compound that originated from plants and living creatures. Here, we used sorghum as a source of biofuels, but current knowledge of sorghum cultivation on dry land is limited. This study aims to determine the influence of sorghum genotypes on their growth and yield in a dry land, and to analyze the potential of sorghum as biofuels. This research was carried out in low land, on vertisol soil, from August to November 2020. We applied a completely randomized block design with one factor and 3 replications. Seven sorghum varieties were identified namely Numbu, Super 1, Suri 3, Keller, Kawali, Black Sorghum, and Bioguma-2. The results showed that each variety had different genetical properties leading to various growth rates in both vegetative and generative phases. Our finding revealed that Keller variety was the most productive sorghum plant as it produced the highest sugar content (20°Brix). Also, Keller was the tallest plants (>300 cm) compared to other varieties. Bioguma-2 was the second, which was proven by its longest stem (307 cm) and high stem sap content (18°Brix). Thus, we recommended the Keller and Bioguma-2 as the suitable sorghum variety to be utilized in biofuels manufacturing.
STATUS KEBERLANJUTAN PERIKANAN HUHATE BERDASARKAN ASPEK BIOLOGI DI PPI DUFA-DUFA KOTA TERNATE
Authors: . Irham , Karman Amirul , Iksan Kusdi Hi
Published: November 2021

ABSTRACTTernate Island lies in a strategic location as it is situated in the middle of  the main fishing ground for skipjack (Katsuwonus pelamis) fishing using pole and line (huhate) and fish aggregating devices (FADs). As typical pelagic fish, skipjack that is gathered near the water surface is the younger fish, likewise the ones which are caught around FADs. Therefore, this fishing method has caused serious problem due to the domination of young fish and increasing bycatch and discard. The objective of this research is to analyze the size structure of the fork length, appropriate size for catching, catch composition, bycatch and discard level. Pole and line catch samples were collected in 3 months fromMay to July 2018. The results show that in average, skipjack tuna caught in the study location was undersize. The total catch is predominantly targeted fish which has a higher economic value compared to bycatch and discarded fish. Even though bycatch in the pole and line fisheries are low, reduction efforts are still required. which can be done by sorting bycatch and unwanted fish then discard it into the sea when the fish is still alive.Keywords: biology, pole and line, sustainability status, Ternate City ABSTRAKPosisi Pulau Ternate sangat strategis karena berada di tengah perairan yang menjadi daerah operasi penangkapan cakalang (Katsuwonus pelamis) dengan alat tangkap huhate (pole and line) yang dibantu dengan penggunaan rumpon. Sebagaimana ikan pelagis lainnya,  ikan-ikan cakalang yang berkumpul di lapisan permukaan air cenderung tergolong ikan-ikan muda. Oleh karena itu, cakalang yang tertangkap di sekitar rumpon juga cenderung ikan-ikan yang masih muda. Fenomena ini menyebabkan munculnya sebuah masalah besar, yaitu dominasi ikan-ikan muda, selain itu juga sering tertangkap ikan yang bukan target tangkap yang terdiri dari bycatch dan discards. Tujuan dari penelitian ini adalah menganalisis struktur ukuran panjang cagak dan ukuran cakalang layak tangkap, komposisi hasil tangkapan, persentase bycatch dan discards. Sampel hasil tangkapan huhate dikumpulkan selama 3 bulan (Mei sampai Juli 2018). Hasil penelitian menunjukkan bahwa rataan cakalang di lokasi penelitian didominasi ukuran belum layak tangkap. Total hasil tangkapan didominasi ikan target, sementara itu bycatch yang tertangkap memiliki nilai ekonomis yang baik dan tidak ditemukan discards. Walaupun bycatch pada perikanan huhate rendah namun usaha-usaha untuk meminimumkan tetap perlu dilakukan. Salah satu usaha yang bisa dilakukan adalah menyortir hasil tangkapan, ada apabila ada ikan yang akan dibuang ke laut, dilakukan dalam keadaan masih hidup.Kata Kunci: Biologi, huhate (pole and line), status keberlanjutan, Kota Ternate
KINERJA PELABUHAN PERIKANAN NUSANTARA KEJAWANAN CIREBON JAWA BARAT
Authors: Suherman Agus , Boesono Herry , Kurohman Faik , Mudzakir Abdul Kohar
Published: November 2021

The purpose of this study is to analyze operational activities and determinants of Kejawanan Nusantara Fishing Port (NFP) performance. This research was conducted from October 2019 to March 2020 at the Kejawanan NFP. Data analysis was performed using two methods; the first is a descriptive method which is to analyze the operational activities of Kejawanan NFP and the assessment of Kejawanan NFP Performance based on guidelines issued by General Director of Capture Fisheries Number 20/KEP-DJPT/ 2015; the second is the Structural Equation Model (SEM) method, which is to define the determinants of Kejawanan NFP performance. The results of this study indicate that the operational activities of Kejawanan NFP continue to increase. Ship visits during 2019 increased by 438 times. The production value of landed fish in 2019 was Rp 147,301,194,670.  Compared to 2018, production volume in 2019 decreased as many as 16.63% with the amount of 711.9 tonnes. On the other hand, production value from 2018 to 2019 also decreased by Rp 26,408,892,685. Performance assessment on 27 criterias based on guidelines  issued by General Director of Capture Fisheries in 2015 showed that performance of Kejawanan NFP ranged between 70.25 and 86.5.  During period of study from October 2019 to March 2020 the port showed well performances, with the best one was shown in November 2019.  Based on SEM test results, internal variables have the most influence on Kejawanan NFP performance.    

Keywords: : Fishing Port, Kejawanan, Performance, Structural Equation Model (SEM)
STRATEGI PENGELOLAAN PASAR IKAN MODERN DI PELABUHAN PERIKANAN SAMUDERA NIZAM ZACHMAN JAKARTA
Authors: Solihin Iin , Meilani Ni Ketut Leni , Muninggar Retno
Published: November 2021

Modern Fish Market (MFM) is the result of relocation from the Fish Marketing Center (FMC) located at the Nizam Zachman Ocean Fisheries Port in Jakarta (NZOFPJ). The relocation of the market has caused traders to protest against the manager. One of their actions is to go on a fish payment strike, which affects the stability MFM cash flow. Accordingly, the management needs to investigate the financial condition of MFM to determine future actions for the market sustainability. However, no study has been conducted regarding the financial condition of MFM. This study aims to determine the comparison of MFM and FMC revenue and strategies to improve the existing situation. A case study was conducted in the Nizam Zachman Fishing Port in Jakarta. Financial data of MFM and FMC including problems encountered by MFM were collected from the business division of Perum Perindo Jakarta, MFM management team and MFM traders. Revenue analysis, SWOT analysis as well as Quantitative Strategic Planning Matrix were perfomed in this study. The results showed that revenue generated by the MFM was IDR 1,474,085,972.00, which is lower than the FMC revenue (IDR 2,360,855,000.00). In order to improve MFM financial situation, nine strategies have been formulated and primarily it has been focused on the development of small and medium enterprises.

Keywords: revenue, management, modern fish market, NZOFPJ, strategy.
STATUS ALAT TANGKAP JARING KEJER DI CIREBON, JAWA BARAT
Authors: Al Bayyinah Auliya , Nurkhasanah Devy
Published: November 2021

Kegiatan penangkapan ikan dengan menggunakan berbagai jenis alat tangkap yang dilakukan terus-menerus akan mempengaruhi kondisi sumberdaya ikan dan lingkungan. Penangkapan ikan dengan metode tidak ramah lingkungan akan mempercepat terjadinya over fishing karena kegiatan penangkapan yang semakin tidak selektif dan terjadinya kerusakan habitat sebagai akibat dari metode penangkapan yang merusak. Namun penangkapan legal juga tetap menyebabkan over fishing jika penerapan effort dilakukan melebihi kapasitas yang mungkin bagi stok sumber daya dalam melakukan pemulihan. Penggunaan alat tangkap ramah lingkungan berbasis Code of Conduct for Responsible Fisheries (CCRF) merupakan salah satu langkah dalam menjaga keberlangsungan kegiatan penangkapan ikan yang tetap memperhatikan sumberdaya ikan dan lingkungan. Terdapat berbagai jenis alat tangkap yang digunakan nelayan di wilayah Cirebon, salah satunya yaitu jaring kejer (bottom gill net). Tingginya tingkat operasi penangkapan ikan tradisional di sekitar perairan pantai Cirebon diduga mempengaruhi ketersediaan stok sumberdaya ikan. Tujuan penelitian yaitu menentukan status alat penangkapan ikan jaring kejer ramah lingkungan di perairan Cirebon. Penelitian dilakukan pada bulan Februari – April 2020 di Kabupaten Cirebon. Metode penelitian yang digunakan yaitu metode deskriptif. Analisis data Jaring Kejer ramah lingkungan menggunakan metode pembobotan (Scoring method) berdasarkan 9 kriteria alat tangkap ramah lingkungan. Pada penelitian ini diambil sebanyak 13 sampel unit alat penangkapan ikan. Hasil penelitian menunjukan alat tangkap jaring kejer yang digunakan nelayan di Cirebon Jawa Barat termasuk kedalam kategori alat tangkap ramah lingkungan dengan skor 30,38.
The Impact Study of Re-Measurement of Fishing Vessels Based at Tumumpa Coastal Fishing Port
Authors: Tidajoh Irma Sesi , Luasunaung Alfret , Kaparang Frangky E. , Manoppo Lefrand , Sumilat Deiske A. , Mantiri Rose O.S.E.
Published: November 2021

Physical inspection of fishing vessels is part of the flow applied by the Directorate General of Capture Fisheries to verify and confirm the congruence of the actual dimension of the fishing vessel with the official document of fishing license. This inspection includes the calculation of the vessel size measured in Gross Tonnage (GT) which determine the amount of fishery retribution paid as Non-Tax State Revenue (PNBP) in the capture fisheries sector. The purpose of this study is to examine the size discrepancy due to mark down practices by re-measurement and to calculate PNBP based on mooring services at Tumumpa Coastal Fishing Port, Manado. A comparison method using a t-test is applied to investigate the difference between two measurements. Based on the test, there is a significant difference between written and actual measurements of GT which affects PNBP.

Keywords: GT, PNBP, re-measurement, mark down, Tumumpa Coastal Fishing Port.