bluuebunny/crossref_metadata_2025 huggingface dataset:
Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change?
Authors: Screpante M.S.
Published: December 2023

Tax planning involving intangibles has become a major concern among governments, revenue authorities, media, the general public and international organizations. Multinational enterprises have been perceived to be able to shift profits by transferring and centralizing the ownership of intangibles in jurisdictions with a tax-friendly environment without materially changing the overall functionality. The OECD addressed this concern in the BEPS Actions 8-10 Final Report by introducing the “new” concepts of value creation and DEMPE functions to tackle aggressive tax planning structures involving intangibles. This article critically assesses the OECD’s objectives and argues that this recalibration of the arm’s length principle could actually facilitate the alignment of taxing rights with the place of economic activity, contemplated by the OECD without necessarily deterring and possibly reinforcing the tendencies of typical intangibles-focused profit-shifting planning models, expressed collectively here as the IP Licence Model. In effect, the revamped arm’s length principle may not be simply a benign profit allocation tool.
Taxing Data-Driven Business: Towards Data Point Pricing
Authors: Zetzsche D. , Anker-Sørensen L.
Published: December 2023

Datafied business models avoid traditional taxation in many respects since data, being among the important value drivers of datafied business, are neither adequately priced nor accounted for in the firm’s accounts. From a tax perspective, ignoring the value of data is inconsistent with the data economy paradigm, where it has been claimed that “data is the new oil”. The stringent legislative response to datafied business models the authors propose herein is to assign a financial value (a “price”) to each data point collected, herein referred to as “data point pricing”. If the raw material (data) is thus priced, its use and transfer can be traced by applying traditional accounting methods. Certainly, data point pricing is no panacea; the inherently political question of who holds taxation rights in a cross-border context remains. Yet, data point pricing would make the locus of an important part of value creation transparent and facilitate the application of traditional tax assessment and transfer pricing methods to data-driven business models. As well as bringing about taxable measures, data point pricing yields beneficial side effects in the fields of antitrust law, financial regulation, data protection, anti-money laundering and criminal enforcement. Data point pricing thus has value even where taxation rights are allocated by way of a multilateral arrangement on the basis of the OECD statement of 1 July 2021.
Is There Finally an International Tax System?
Authors: Schön W.
Published: December 2023

In his David R. Tillinghast Lecture given at NYU in 1998, H. David Rosenbloom presented the tax world with a critical view as to the existence of an “international tax regime”. Has the world changed since then? On the one hand, there is a strong move towards international tax coordination, including multilateral agreements and the creation of new institutions handling international tax policies, like the G20 or the Inclusive Framework on BEPS. On the other hand, there is growing uncertainty and much explicit disagreement about the substantive fundamentals driving international tax policy and an increasingly bitter clash of revenue claims raised by governments. While countries were able to rally around the concept of “value creation” and the “single tax principle” in order to put tax havens in their place, they struggle to find common ground regarding the principles governing the overall allocation of taxing rights at the global level so far.
Designing a General Anti-Avoidance Rule for the East African Community – A Comparative Analysis
Authors: Titus A.
Published: December 2023

The East African Community (EAC) is a regional integration project working towards the formation of a political federation. As a grouping of developing states, most EAC Partner States have legislated their own general anti-avoidance rules (GAARs) as a means to prevent base erosion and profit shifting. This article argues that the EAC federation, once formed, should continue this practice and legislate its own GAAR to protect its corporate tax base – one of the most important tax bases for African countries. This article further proposes a GAAR for the EAC that builds on the existing GAARs in the EAC Partner States and draws from international best practice through a comparative analysis of the GAARs in the EU Anti-Tax Avoidance Directive, the Income Tax Act in Canada and the Income Tax Act in South Africa. In so doing, the author proposes a GAAR for the EAC that is in keeping with international developments while adapting such developments to the EAC context.
Stamp, Seligman and the Drafting of the 1923 Experts’ Report on Double Taxation
Authors: Jogarajan S.
Published: December 2023

In 1923, the League of Nations published the Report by the Experts on Double Taxation (“the Report”). The Report discusses the economic consequences of international double taxation, the general principles which govern international competence in taxation and the application of those principles for the avoidance of double taxation. While there is some question as to the extent of the impact of the Report on the development of bilateral tax treaties practically, there can be little doubt that the Report was a seminal work in the intellectual debate. Utilizing original archival research, this paper considers how the Report came to be produced in its final form. The chronological narrative highlights the views of the individual authors, the considerations that influenced each one and the eventual compromises reflected in the Report.

The correspondence may be obtained via the IBFD library http://www.ibfd.org/Library.
The paper finds that the authors were unable to ignore practical issues and the likely inertness of economic forces in formulating their final conclusions, despite their theoretical leanings.
SOSIALISASI UPAYA PENCEGAHAN FINANCIAL DISTRESS PADA BPKAD PROVINSI SUMATERA SELATAN
Authors: Dewata Evada , Sari Yuliana , Febrianti Devi , Jauhari Hadi
Published: December 2023

Penting bagi Pemerintah Daerah dalam pengelolaan keuangan daerah untuk menyediakan dana pelayanan publik dan masalah financial distress menjadi hambatan kesulitan keuangan daerah yang mengakibatkan ketidakmampuan pemerintah untuk memberi pelayanan sesuai standar minimal mutu pelayanan, untuk itu kegiatan pengabdian kepada masyarakat ini ditujukan bagi pemerintah daerah khususnya Badan Pengelola Keuangan Daerah (BPKAD) yang tugasnya merumuskan kebijakan teknis dibidang pengelolaan keuangan dan aset daerah diantaranya anggaran, belanja, akuntansi dan aset daerah. Kegiaan ini dilaksanakan oleh tim pengabdi dari Politeknik Negeri Sriwijaya pada tahun 2023. Adapun tujuan kegiatan ini untuk memberikan pengetahuan dan bukti-bukti teoritis tentang financial distress dan pencegahannya. Pelaksanaan kegiatan ini dilakukan pada bulan Oktober 2023 yang dihadiri oleh pimpinan dan pegawai BPKAD di kantor beralamat dijalan Kapten A Rivai Palembang. Pelaksanann kegiatan melalui beberapa tahapan mulai dari pre-test dan post-test, memberian materi dan diskusi bersama peserta. Capaian kegiatan ini diantaranya pegawai pemerintahan khususnya BPKAD memiliki pengetahuan terkait financial distress, serta mengetahui faktor-faktor yang dapat mencegah terjadinya financial distress sehingga keuangan pemerintah dapat terjaga dan terealisasi dengan tepat.
Crítica (y reivindicación) de la universidad pública
Authors: Barsky Osvaldo
Published: December 2023

El reciente libro de Eduardo Míguez “Crítica (y reivindicación) de la universidad pública” a pesar del contenido del paréntesis, es un sereno pero despiadado análisis del creciente deterioro del sistema universitario nacional. “… el conjunto del sistema ha ido quedando a la zaga del mundo, y de no revertir su situación, su camino de deterioro relativo no se detendrá. Y no porque carezca de los recursos huma- nos o financieros, sino por el mal uso que hace de ellos. Este el tema central del presente libro” (pág. 11) (subrayado nuestro). Refiere entonces los problemas de la universidad argentina al conjunto del sistema, aunque cada universidad tenga sus propias dificultades. “No parece factible que los problemas estructurales del sistema universitario argentino puedan ser resueltos por la mejora de cada institución en particular. La mejora exige un cambio profundo del conjunto del sistema”
Lecciones de la educación universitaria en tiempos del COVID-19
Authors: Del Bello Juan Carlos
Published: December 2023

La suspensión de las clases en todos los niveles educativos y en el universitario en particular y la migración de la educación universitaria presencial a la modalidad remota en el contexto del aislamiento obligatorio, así como la realización en el hogar de las tareas técnico administrativas, estuvieron enmarcadas en un conjunto de decretos y resoluciones ministeriales impecables desde el punto de vista del lenguaje.

En efecto, el asunto es muy delicado. La ley de educación nacional no prevé la educación virtual en los niveles iniciales, primaria y secundaria. Sin embargo en la emergencia se están desarrollando clases no presenciales. Segundo, las universidades son autónomas y las decisiones ministeriales son recomendaciones, no imposiciones. Así las universidades autónomas tuvieron independencia para definir la adhesión a las normas dictadas por el Estado Nacional. Tercero, los sindicatos docentes y de los trabajadores no docentes de las universidades nacionales tuvieron una posición ecléctica, por un lado, promovieron la universidad “al servicio del pueblo” y por lo tanto las acciones de voluntariado de asistencia a los adultos mayores, la asistencia alimentaria a los sectores vulnerables y la participación en el diseño y producción de insumos y equipos médicos, pero por otro lado reclamaron la convocatoria inmediata a paritarias nacionales para discutir y reglamentar la educación virtual en el caso docente y el trabajo en el hogar en el caso no docente, y entendieron la coyuntura como una licencia extraordinaria y obligatoria del personal docente y no docente, o sea la paralización del sistema.
PENGEMBANGAN MEDIA PEMBELAJARAN BERBASIS CANVA PADA DASAR DESAIN GRAFIS PESERTA DIDIK DI SMK
Authors: Harida  , Hasanah Nur  , Anas Arfandi
Published: December 2023

This study aims to: (1) to determine the results of the development of canva-based learning media at SMKN 5 Bone, and (2) to find out the development of canva-based learning media developed to meet valid, practical and effective criteria. This research uses Research and Development research methods carried out at SMKN 5 Bone. The research data was obtained by giving questionnaires to 34 respondents. Data analysis techniques used percentage descriptive analysis. The test results show that Canva-based learning media is easier and more practical to use in making designs. For system developers Data collection techniques through questionnaire collection to measure basic graphic design learning outcomes./1The validity of Canva-based media is assessed by media experts and content experts. The results of the media validation test show that canva-based learning media can be categorized as valid with a validity level by media experts of 3.86 and content experts of 3.42. Practical test of learning media by students amounted to 82% with a very practical category. Thus the resulting media can be declared very valid and practical to be used as learning support media.
MEDIA PEMBELAJARAN TLJ MENGGUNAKAN SMART APPS CREATOR PADA MATERI KOMUNIKASI DATA DI SMK
Authors: Nopian Siswahyudi  , Purnamawati  , Abdul Muis Mappaloteng
Published: December 2023

This research is a development research with the ADDIE approach model through 5 stages, including:(1) Analysis, (2) Design, (3) Development, (4) Implementation (5) Evaluation. Expert validation was carried out by two media experts. The test subjects were teachers and students. The trials carried out included two stages, namely small-scale trials and large-scale trials. The data collection technique in this study was using a questionnaire, the quantitative data obtained was then analyzed using statisticsdescriptive.The results of the study show that: (1) Learning media products based on SAC 3 in TLJ subjects for SMK students in Enrekang Regency are appropriate to use. (2) The product feasibility level based on the media expert's assessment averaged 85.67%, included in the very feasible category. (3) Based on the effectiveness test, it shows that learning media products based on SAC 3 in the form of android for TLJ subjects for SMK Enrekang Regency students are effective in increasing knowledge/student learning outcomes about Data Communication.
PENGARUH KOMPETENSI PEDAGOGIK DAN KOMPETENSI PROFESIONAL GURU TERHADAP MOTIVASI BELAJAR PESERTA DIDIK SMK NEGERI 3 SIDRAP
Authors: Harnawati Hading  , Purnamawati
Published: December 2023

This research is a quantitative study which was analyzed descriptively using regression analysis. This study aims to determine the effect of pedagogic competence and professional competence of teachers on the learning motivation of students at Vacational High School 3 Sidrap. Sampling technique using technique Purposive Sampling and research sample is learners at state high school 3 Sidrap as many as 47 people . Data collection techniques through observation, questionnaire (questionnaire) and documentation. The data analysis technique used is analysis descriptive . The research results show t the level of teacher pedagogical competence at Vacational High School 3 Sidrap shows 48.94% of teachers are in the medium category. The level of teacher professional competence shows that 68.09% of teachers are in the high category. The level of learning motivation of students is in the high category of 46.81%. The pedagogical competence and professional competence of teachers have an effect simultaneous on the learning motivation of students at SMK Negeri 3 Sidrap by 72.7%.
KEBIJAKAN KHARAJ DALAM PERSPEKTIF ISLAM SEBAGAI SOLUSI PENDUKUNG PEMBANGUNAN DI INDONESIA
Authors: Andika Isma  , Fatimah Zahra  , M. Ilham Nur  , Hermaliah Hasanah Putri
Published: December 2023

Referring to the State Revenue and Expenditure Budget (APBN), one of the sources of state revenue is tax revenue. This tax as a supporter of cash funds in the state. However, the allocated funds are still far from sufficient. As an agrarian country, Indonesia has good potential in increasing state revenue through tax revenue through the agricultural sector by using the concept of kharaj that existed at the time of the Prophet Muhammad SAW after the conquest of the land of Khaibar. The research method used in this research is literature review, which is a study that collects scientific articles that are relevant to the research problem. The results of the study show that the concept of kharaj at the time of the Prophet was the forerunner of the provisions regarding tax collection that are still valid today. And if implemented until now, it can increase state treasury income. These cash funds can be used to increase Indonesia's development and ensure people's welfare. The tax collection method that applies in Indonesia is muqasamah which is a substitute for the wazifah method in the kharaj concept.Keywords : art criticism, evaluation, textbook
Rancang Bangun Kontrol dan Monitoring Sudut Kemiringan PAPI (Precision Approach Path Indicator) sebagai Media Pembelajaran
Authors: Bayu Purbo Wartoyo  , Muh. Iqbal Sarifuddin
Published: December 2023

Precision Approach Path Indicator (PAPI) merupakan salah satu alat pendaratan visual yang berfungsi memandu pesawat udara yang akan mendarat dengan memberikan sudut pendaratan yang tepat kepada pesawat udara tersebut. Tujuan dari penelitian ini adalah untuk memudahkan kinerja teknisi serta efisiensi waktu. Metode penelitian dengan melakukan observasi Precission Approach Path Indicator (PAPI), mencari referensi terkait rangkaian dan bahan, melakukan perancangan serta melakukan pengujian. Hasil pengujian rancangan alat ini bekerja berdasarkan pembacaan dari sensor sudut MPU-6050 yang ditampilkan pada LCD, serta menambah fitur kontrol menaik turunkan box PAPI ketika terjadi perubahan sudut mengunakan Motor Servo.
Penerapan Metode Inkuiri pada Pembelajaran Menulis Puisi
Authors: Abdul Azis  , Abd. Rahim  , Shafariana
Published: December 2023

Penelitian berjenis kuantitatif ini bertujuan menggambarkan hasil belajar pada pembelajaran menulis puisi dengan menggunakan metode pembelajaran konvensional, menggambarkan hasil belajar pada pembelajaran menulis puisi dengan menggunakan metode pembelajaran inkuiri, dan membuktikan keefektifan penerapan metode inkuiri dalam pembelajaran menulis puisi pada siswa kelas VIII SMPIT Al Ishlah Kabupaten Maros. Penelitian ini menggunakan pendekatan deskriptif. Penelitian ini merupakan penelitian eksperimen semu. Desain penelitiannya adalah pretest-posttest nonequivalent control group. Desain ini menjadikan sampel penelitian dibedakan atas dua kelas, yakni kelas control dan kelas eksperimen. Sampel penelitian ini terdiri atas 50 siswa. Sampel tersebut diambil dari populasi siswa kelas VIII SMPIT Al Ishlah yang berjumlah 100 siswa. Penarikan sampel menggunakan teknik cluster random sampling. Data dalam penelitian ini dikumpulkan dengan menggunakan teknik tes. Teknik tes yang digunakan adalah tes uraian terbuka. Instrumen penelitian yang digunakan pada teknik ini adalah lembar tes menulis puisi. Data yang terkumpul dianalisis dengan menggunakan teknik analisis deskriptif dan teknik analisis inferensial. Pada analisis deskriptif, peneliti menggambarkan hasil belajar siswa, baik menggunakan metode pembelajaran konvensional maupun menggunakan metode pembelajaran inkuiri. Pada analisis inferensial, peneliti melakukan pengujian dengan uji prasyarat, yakni uji normalitas dan uji homogenitas dan melakukan pengujian hipotesis dengan uji-t. Berdasarkan analisis tersebut, diperoleh dua hasil penelitian. Pertama, gambaran hasil belajar pada pembelajaran menulis puisi dengan menggunakan metode pembelajaran konvensional dan metode pembelajaran inkuiri. Gambaran tersebut menunjukkan adanya peningkatan nilai rata-rata sebesar 36.9% dari kategori sangat rendah ke kategori tinggi. Kedua, berdasarkan hasil analisis inferensial, diperloleh nilai thitung >nilai ttabel atau 1,74 > 1,68 pada taraf signifikansi 5% dan kepercayaan 95%. Perolehan ini menunjukkan adanya perbedaan signifikan dengan menggunakan metode inkuiri dalam pembelajaran menulis puisi menggunakan metode inkuiri. Jadi, metode inkuiri efektif digunakan pada pembelajaran menulis puisi siswa kelas VIII SMPIT Al Ishlah Kabupaten Maros.
DESAIN MODUL PEMBELAJARAN MATAKULIAH PRAKTIK KERJA KAYU PADA FAKULTAS TEKNIK UNIVERSITAS NEGERI MAKASSAR
Authors: Panennungi T  , Onesimus Sampebua  , Rahmansah
Published: December 2023

This research aims to create a learning module or woodworking practice courses at the Department of Civil Engineering and Planning Education. The learning modules for the woodworking practice course that will be made include practices of sawing, using a four-plane manual planer, four-plane planes with a machine, straight lip joints, hooked straight lips, oblique lip joints, oblique lip joints hook, and workpiece manufacture.The method used in this research is the research and development method, such as data collection, module design, module validation by experts, module revision, until the module can be used.
PENGEMBANGAN PERANGKAT PEMBELAJARAN BERFIKIR KRITIS APLIKASI PERANGKAT LUNAK DAN DESAIN INTERIOR BANGUNAN DI SMK
Authors: Musnaeni  , Purnamawati  , Abdul Muis Mapalotteng
Published: December 2023

The objectives of this research are (1) to analyze the needs for the development of critical thinking learning tools for software applications and building interior design in vocational schools. (2) Describe product validation of critical thinking software applications and interior design of buildings in SMK. (3) Describe the effectiveness of critical thinking products in software applications and interior design of buildings in Vocational High Schools. (4) Describe the practicality of critical thinking products for software applications and building interior design in Vocational High Schools. The type of research used is research and development (Research and Development) which aims to develop and produce a product. The development procedure refers to the ADDIE development model. The results obtained are the development of critical thinking learning tools in the subject of Software Applications and Building Interior Design. The research instrument uses an assessment sheet according to 2 expert lecturers and 25 student responses. The results of the validity, practicality and effectiveness that have been obtained are: 94% material validity, 91.7% practicality and 80% effectiveness.
Pengembangan Model Assessment for Learning dalam Pembelajaran Matematika di Kelas VII SMP
Authors: Ruslan  , Nurwati Djam‘an  , Sahid
Published: December 2023

This study aims to develop an Assessment for Learning (AFL) instrument on a quadrilateral for student at grade VII junior high school students and an assessment for learning model. The type of research used is Research and Development (R&D). The subjects in the study were two expert validators and 34 grade VII students at SMP Tunas Harapan Malaka Makassar. The objects in this study are validity, difficulty, and discriminating power, as well as the AfL learning model. The results showed that: (1) a test instrument consisting of 5 essay questions met the validity aspect; (2) in terms of student learning outcomes, meeting the indicators of completeness of student learning outcomes classically; (3) in terms of the level of difficulty, 5 points (100%) with the difficulty category of medium questions; (4) in terms of discriminating power, there are five questions (100%) that meet the criteria for good questions so they do not need to be revised; (5) in terms of AfL strategy, including Phase I: (Initial Activities) Conveying learning objectives to students; Phase II: (Core Activities) Helping students to know and understand the standards they want to achieve; Phase III: Guiding working and study groups; Phase IV: Engage students in assessment including self-assessment; Phase V Provide feedback; Phase VI: Giving awards. The results showed that the instruments developed were valid, and the Assessment for Learning (AfL) learning model on the quadrilateral material developed in the research has the potential to foster critical attitudes and curiosity. AfL learning, positions students in an equal position in assessment, enabling the student to conduct self-introspection that impacts improving students' mathematical abilities.
PERSEPSI GURU TERHADAP BAHAN AJAR BAHASA MAKASSAR BERBASIS MULTIMEDIA DI SMA/SMK/MA/SLALB DI SULAWESI SELATAN
Authors: Kembong Daeng  , Sakinah Fitri
Published: December 2023

This study aims to determine teachers' perceptions of multimedia-based Makassar language and literature teaching materials so that the results can serve as guidelines in producing multimedia-based Makassar language and literature teaching materials for SMA/SMK/MA/SMALB students in South Sulawesi. The type and form of research carried out refers to the Borg and Gall model which is modified from Sugiyono. This model includes 1) Potential and problems, 2) Data collection, 3) Product design, 4) Design validation, 5) Design revision, 6) Product trials, 7) Product revision. This series of research lasted for one year with the object of research being Makassar language teachers to find out the perceptions and criteria of multimedia-based teaching materials, including the development and testing of online-based Makassar language and literature teaching materials for SMA/SMK/MA/SMALB levels in South Sulawesi on the resulting teaching materials. The results obtained in this activity are: (1) online-based Makassar language teaching materials that are appropriate and in accordance with learning outcomes, and (2) the perceptions of SMA/SMK/MA/SMALB teachers in South Sulawesi towards the multimedia-based teaching materials that have been produced.
Uji Antagonis Cendawan Isolat Lokal Terhadap Fusarium spp, Penyebab Penyakit Layu Pada Tanaman Kentang (Solanum tuberosum L ) Secara In Vitro.
Authors: Hilda Karim  , Yusminah Hala  , Andi Irma Suryani  , Risma Syam
Published: December 2023

This research aims to: (a) determine the number of fungal isolates capable of inhibiting the growth of Fusarium sp. in vitro, (b) determine the percentage of inhibitory activity of the antagonistic fungal isolates against Fusarium sp. in vitro, (c) identify the morphological characteristics of the top three antagonistic fungal isolates from the rhizosphere of potato plants (Solanum tuberosum L.). To achieve these objectives, the in vitro experimental testing was conducted at the Biology Laboratory of Makassar State University. The research results showed that: (a) based on macroscopic and microscopic morphological characteristics, the fungi isolated from potato plants were identified as Fusarium oxysporum f.sp. solanaceae. (b) There were seven isolates capable of inhibiting the growth of F.o.sp. solanaceae, namely Aspergillus sp (green), Aspergillus sp (black), Eupenicillium sp, Chaetomium sp, Paecilomyces sp, and Monilia sp. The percentage of their inhibitory activity was 54.71%, 73.13%, 36.82%, 55.01%, 50.66%, 46.53%, and 43%, respectively. (c) The morphological characteristics of the top three antagonistic fungal isolates were as follows: 1. Black Aspergillus sp had a black colony with a solid texture and very rapid growth. The hyphae were septate and non-branched, and the spherical conidia were black. 2. Green Aspergillus sp had a colony with dark green (inner), light green (middle), and white (outer) regions. The conidia were spherical, with a solid and slightly elevated texture, spreading in all directions. The hyphae were septate and non- branched. 3. Chaetomium sp had a white cotton-like colony with a fine and thick texture, spreading in all directions. The conidiophores were irregularly branched, and the hyphae were septate.
Clinical Features and Laboratory Diagnosis of Infection with the Potential Bioterrorism Agents Burkholderia Mallei and Burkholderia Pseudomallei
Authors:   CBRN Medicine Branch, Israel Defense Forces Medical Corps, Tel-Hashomer, Gilad Jacob ,   Microbiology Laboratory, Tel-Aviv Sourasky Medical Center Tel-Aviv, Israel, Schwartz David ,   Microbiology Laboratory, Tel-Aviv Sourasky Medical Center Tel-Aviv, Israel, Amsalem Yoram ,   CBRN Medicine Branch, Israel Defense Forces Medical Corps, Tel-Hashomer
Published: December 2023

Burkholderia mallei and Burkholderia pseudomallei are the causative organisms of Glanders and Melioidosis, respectively. Although now rare in Western countries, both organisms have recently gained much interest because of their unique potential as bioterrorism agents. These organisms are less familiar to medical and laboratory personnel than other select bioterrorism bacterial agents and thus heightened awareness of Glanders and Melioidosis is crucial in order to enable adequate emergency preparedness and response to deliberate release of B. mallei and B. pseudomallei. The microbiological diagnosis of both species in the clinical laboratory is complicated. This paper reviews the various challenges and pitfalls associated with the diagnosis of Melioidosis and Glanders in the clinical setting, with emphasis on the role of sentinel laboratories.
فاعلية برنامج مقترح قائم على النظرية البنائية في تنمية مفاهيم النانوتكنولوجي لدى طلبة الكيمياء بكلية التربية - جامعة صنعاء
Authors: بحير سمر محمد مسعد حفظ الله , غليون أزهار محمد
Published: December 2023

هدفت الدراسة إلى التعرف إلى فاعلية برنامج مقترح قائم على النظرية البنائية في تنمية مفاهيم النانو تكنولوجي لدى طلبة الكيمياء بكلية التربية – جامعة صنعاء، وتكونت عينة الدراسة من (25) طالبًا وطالبة من طلبة الكيمياء في المستوى الرابع في كلية التربية - جامعة صنعاء، خلال الفصل الدراسي الثاني للعام الجامعي  2020/ 2021م، اُختيرت العينة بالطريقة العشوائية، وقد تبنت الدراسة المنهج شبه التجريبي بتصميم المجموعة الواحدة، ولتحقيق أهداف الدراسة أعدت الباحثة قائمة بمفاهيم النانو تكنولوجي  مكونة من (28) مفهومًا، كما بُني برنامج قائم على النظرية البنائية، ولقياس تلك المفاهيم أُعدَّ اختبار مفاهيم النانو تكنولوجي مكون من (40) فقرة، وبعد التحقق من صدقه وثباته طُبَّق على عينة الدراسة.
وبعد تحليل البيانات إحصائيًا أظهرت نتائج الدراسة وجود فرق دال إحصائيًا عند مستوى دلالة (0.05) في التطبيقين القبلي والبعدي لمجموعة البحث في اختبار مفاهيم النانو تكنولوجي ككل، ولكل مستوى من مستوياته لصالح التطبيق البعدي، ووجود أثر كبير للبرنامج المقترح القائم في النظرية البنائية في تنمية مفاهيم النانو تكنولوجي لدى طلبة الكيمياء بكلية التربية- جامعة صنعاء، وفي ضوء تلك النتائج قدمت الدراسة عددًا من التوصيات والمقترحات.
دور رأس المال الفكري في تطبيق جودة الخدمات التعليمية بجامعة ذمار من وجهة نظر القيادات الأكاديمية والطلبة
Authors: الأزرق عتيقة حسين علي
Published: December 2023

هدف البحث إلى التعرف على مستوى توافر رأس المال الفكري في جامعة ذمار من وجهة نظر القيادات الأكاديمية، ومستوى تطبيق جودة الخدمة التعليمية، من وجهة نظر طلاب جامعة ذمار، وأثر رأس  المال الفكري بأبعاده المتمثلة بـ (البشري، الهيكلي، العلاقاتي) في تطبيق جودة الخدمة التعليمية، وقد تم استخدام المنهج الوصفي التحليلي، وتطبيق استبانتين: الأولى عن رأس المال الفكري؛ وزعت على (63) من القيادات الأكاديمية، والثاني عن جودة الخدمة التعليمية؛ تم توزيعها على (329) من طلبة كليات جامعة ذمار، وبينت النتائج أن مستوى توافر رأس المال الفكري حصل على متوسط كلي (3.49)، فيما بلغ متوسط أبعاد جودة الخدمة التعليمية (3.58) وكلاهما بتقدير (مرتفع)، كما تبين وجود علاقة أثر إيجابية ذات دلالة إحصائية عند مستوى (α≤0.05) لأبعاد رأس  المال الفكري؛ بوصفها متغيرات مستقلة في تطبيق جودة الخدمة التعليمية بوصفها متغير تابع، ويستدل ذلك من قيمة (T) والبالغة (18.144،16.294،14.770).
Effectiveness of the bacterial biofertilizer (Azotobacter), Gibberellic ac-id and kinetin solution in metabolic some the physiological processes of Psidium guajva L. seedlings
Authors: Alkalabi Chasb K. J. , Bajlan Sabah G. S.
Published: December 2023

The experiment was carried out in the College of Agriculture - University of Karbala at the beginning of September of the year 2022 according to a randomized complete block design to study the effect of the bacterial biofertilizer Azotobacter and a solution of gibberellic acid (0, 150 and 300 mg. L-1), and kinetin (0, 25 and 50 mg. L-1) in changes of metabolic some physiological processes of Psidium guajava L. seedlings. The results showed that the single effect of the Azotobacter was superior in all studied characteristics, except for the relative moisture content compared to the control treatment, as for the gibberellic acid solution, the concentration (300 mg.L-1) was superior by giving it the highest significant increase in all studied traits except for the relative moisture content compared control treatment, while the treatment of seeds with chitin solution excelled, and the concentration (50 mg.L-1) recorded the highest significant difference in all studied traits except for the characteristic of the degree of stability of cell membranes.
Root growth of citrus rootstocks (sour orange and Volcamriana) affected by foliar nutrition with coconut liquid and dry yeast extract
Authors: Al-Muhanna Hawra Fayez , AL-rubaei Suzan Mohammed Khudhair , Hassan Manar Abd Falhe
Published: December 2023

This study aimed to improve the root growth indicators of the citrus rootstock (Volcamriana and sour citrus) by spraying them with coconut liquid extract and yeast extract. The experiment was carried out using the Randomised complete blocks design (R.C.B.D) as a factorial experiment with three factors: the citrus rootstock (sour orange and lemon Volcamriana) and the extract of coconut liquid with three concentrations (200, 100, 0) ml. L-1 and dry baking yeast extract in three concentrations (0(8, 4, g.L-1 with three replicates. At the end of June of 2023 the measurements were taken and the results were analyzed according to the statistical design used, and the averages were compared according to the selection of the least significant difference and at the level of probability 0.05, and the most important results reached: rootstock Volcamriana excelled in the studied root qualities (root length, root diameter, root size , dry weight of root group) while the treatment of coconut liquid 200 ml L-1 and the treatment of dry yeast extract at a concentration of  8 g L-1 achieved significant superiority for the studied qualities (root length , root diameter , root size , dry weight of the root group) By giving it the highest averages. The treatment of the binary interaction between )rootstock Volca mriana + coconut liquid 200 ml L-1) and treatment (rootstock Volca mriana + dry baking yeast extract at a concentration of  8 g L-1) and treatment (coconut liquid  200 m. L-1   + dry baking yeast extract at a concentration of  8 g L-1 are the highest    averages in the root qualities studied.The triple overlap treatment gave) rootstock Volca mriana + coconut liquid 200  ml L- + 1dry baking yeast extract at a concentration of 8 g L-1 significantly excelled in the majority of the studied growth qualities) root length , root   diameter,  root size,  dry weight of the root group (.
Effect of using three types of vinegar on the quality and Shelf Life of table egg
Authors: Mustafa Alaa Abdulmajeed , Sulaiman Bnar Fouad , Mustafa Hozan Ahmed , Tayeb Ihsan Towfeed , Muhammed Gazee Rahman
Published: December 2023

The current investigation was conducted to study the effectiveness of apple, grape and lemon vinegar coating in the shelf life of table eggs stored under room and refrigerator conditions for eight weeks. Two –hundred and forty table eggs from broiler breeder 57 weeks old were taken in the field and divided into eight treatments in two conditions, each including four treatments. T1 (control group) 60 eggs, T2 (apple vinegar) 60 eggs, T3 (lemon vinegar) 60 eggs and T4 (grape vinegar) 60 eggs were studied for eight weeks to evaluate egg quality characteristics after each two weeks and internal chemical compounds in the last week. The result showed a significant (P≤0.01) improvement of egg weight (g) in T2 and T3 in refrigerator conditions compared toT1, which recorded the lowest egg weight and decreased egg weight loss. Moreover, albumin height (mm) was increased while albumin diameter decreased, and yolk index significantly (P≤0.01) increased in refrigerator conditions.

Additionally, air cells were significantly (P≤0.01) decreased in all vinegar-sprayed eggs, particularly in apple and grape treatments in both conditions. Three types of vinegar significantly (P≤0.01) improved moisture content by about 4%, and 2% in refrigerator condition. Results in this study indicate that using 5% of apple, lemon and grape vinegar solution of coating table egg extends egg-shelf life from one month to two months and more without negatively affecting the quality and quantity of eggs.
PKM. BUDIDAYA LEBAH MADU KELE AGROWISATA ETNO BALI DI DESA BAHA, KECAMATAN MENGWI KABUPATEN BADUNG
Authors: I Komang Sukendra  , I Made Darmada  , I Made Subrata
Published: December 2023

Balinese Ethno Bee Agrotourism is located in Baha village, Mengwi District, Badung Regency, Bali Province, which is engaged in cultivating honey bees, Kele is a partner in the Community Partnership Program (PKM) activities. The aim of this PKM is to overcome pests that attack Kele honey bees in an effort to increase the production of Kele Honey Bee Cultivation, and to increase sales of honey production from Kele Honey Bee Cultivation. The partner priority problems being assisted are as follows: (1) Pest problems in kele honey bee cultivation. (2) Marketing problems. The solution to deal with all attacks from bee enemies, beekeepers must look for and know the prevention: 1) to prevent ants from entering the bee house, the legs supporting the bee house are smeared with oil or put in a bowl filled with water. To prevent night moths, you can do this by keeping the bee house clean, making the door smaller so that the butterflies cannot enter, strengthening the colony and setting traps at night. If eggs, caterpillars and moths are found in the nest, they must be immediately removed and destroyed. Strengthens bee colonies so they can kill bacteria that attack larvae. Take the infected comb, then destroy it by burning it. Likewise, dealing with lizard and toke attacks requires traps. 2) For marketing, there needs to be online and off-line marketing promotions. The group continues to improve production quality, maintains the quality of honey sold to consumers, makes bottle packaging as attractive as possible and contains special labels to maintain the good name of the producer.
Productividad de una pradera de rye grass pastoreada con ganado vacuno
Authors: Solís G. José Bernardo , González Morales Humberto , Garza Cantú Héctor M.
Published: December 2023

Esta investigación se llevó a efecto para determinar el comportamiento productivo de una pradera de rye grass (Lolium multiflorum Lam) pastoreada con ganado bovino en diferentes tiempos de asignación de forraje. La pradera se estableció en 6.5 ha con la variedad Tam-90, aplicando 35 kg de semilla ha1 y fertilizando con 80:50:00 unidades de N:P:K al momento de la siembra; el pastoreo se inició 60 días post-siembra con una carga animal constante, hato de 58 animales. El experimento combinó los factores A = cuatro tiempos de asignación y B = cuatro fechas de pastoreo (y corte), cuatro repeticiones. Las variables de respuesta fueron: producción total de materia verde (PTMV) y materia seca (PTMS) así como volumen de forraje remanente, en verde (FRMV) y en forma de materia seca (FRMS). El análisis estadístico permitió detectar diferencias (P<.05) entre niveles del factor B para producción total; los promedios por corte fueron 16.73 t ha1, para PTMV, y de 2.72 t ha1 para PTMS; la comparación de medias (DMS, .05) ubicó como inferior a la cuarta fecha. En cuanto a forraje remanente, se detectaron diferencias (P<.01) en ambos factores correspondiendo los valores más altos de MS a los dos primeros tiempos en A y primeras dos fechas en B. Previo a cada pastoreo se cuantificaba altura, cobertura y densidad de planta por unidad experimental; el análisis de estos datos arrojaron diferencias (P<.01) sólo en B, resultando mejor calificados los promedios de estas variables en las primeras dos fechas.
Componentes principales, correlaciones, análisis de sendero y algunos descriptores en genotipos de melón (Cucumis Melo L.)
Authors: Borrego-Escalante Fernando , López-Tejeda Sergio Luis , López-Benítez Alfonso , Benavides-Mendoza Adalberto , Murillo-Soto María Margarita
Published: December 2023

En México, la producción de melón en 2018 fue de aproximadamente 595 000 toneladas. Ante un mercado cada vez más exigente, los productores de melón han optado por sembrar variedades híbridas, que tienen mayores costos de producción. El objetivo de esta investigación fue identificar los genotipos con mayor valor de rendimiento y calidad, y así determinar si existe una relación entre el rendimiento y calidad de fruto. Con este propósito se utilizaron cinco líneas y un testigo (híbrido Cruiser), y un diseño de bloques completos al azar con tres repeticiones y se evaluaron 12 variables, recomendadas como descriptores. Para el análisis de datos se realizó un análisis de componentes principales, un análisis de correlaciones y uno de sendero. En el análisis de componentes principales, el CP1 explica 53.85% de la varianza y el CP2 25.97 por ciento. Se encontraron dos grupos altamente correlacionados positivamente: el primero fue entre las variables peso de fruto (PESO), diámetro ecuatorial (DE), diámetro polar (DP), espesor de la pulpa (EP) y diámetro polar de la cavidad (DPC). En el segundo grupo se encuentran las variables sabor (SAB) y grados brix (BRIX). En el análisis de sendero, la variable PESO mostró un efecto directo alto positivo, mientras que las variables DP y EP tuvieron valores altos negativos. La variable BRIX presentó un valor de coeficiente alto negativo y la variable SABOR un coeficiente alto positivo. El análisis de sendero mostró que la variable PESO es un buen indicador para calcular el rendimiento. De acuerdo con el análisis de sendero, para las variables BRIX y SABOR se recomienda establecer otro método para el cálculo de los azúcares.
Identificación y cuantificación de malezas mediante análisis de imágenes en un cultivo de maíz
Authors: Rangel-Treviño Juan Carlos , Méndez-Dorado Mario Alberto , Rodríguez-Pagaza Yolanda
Published: December 2023

Resumen
Determinación de las fuerzas aplicadas a la labranza vibratoria inducida a diferentes amplitudes de oscilación
Authors: López-López Gilbert Fresh , López-López Juan Antonio , Campos-Magaña Santos Gabriel , Cadena-Zapata Martin , Demuner-Molina Genaro , Méndez-Dorado Mario Alberto
Published: December 2023

El propósito es evaluar el efecto de diferentes amplitudes de oscilación sobre la magnitud de la fuerza de tiro usando labranza vibratoria inducida en condiciones de campo. Se realizaron los arreglos de las amplitudes de oscilación, que son representados por ejes excéntricos en el arado vibratorio, y se midió la velocidad angular del mecanismo mediante un tacómetro (DT-2234C+). En campo se evaluaron cuatro repeticiones para cuatro tratamientos y un testigo, en los cuales se midieron las siguientes variables: fuerza de tiro (Fx), penetración (Fy) y torque (T); para el accionamiento de la  ibración del cincel se utilizó una válvula reguladora de flujo a 50% (4 Hz). En cada prueba se realizaron líneas de 40 m de longitud y se registraron 2000 datos a una frecuencia de registro de 20 Hz, conseparación de un metro entre cada línea de prueba, para evitar los traslapes de disturbación de suelo. Se utilizó un tractor John Deere 6403 tracción sencilla de 105 hp con una velocidad de avance 2.8 km h-1 y un sistema de adquisición de datos LookBook 360. El diseño experimental, que fue completamente al azar y se llevó a cabo en el software Minitab, dio como resultado que los ejes son estadísticamente iguales, por lo que se concluyó que, de los cuatro ejes evaluados, el eje con amplitud de 44.5 mm es el que demanda menor fuerza de tiro, esto sin tomar en cuenta el eje testigo con amplitud de oscilación de 50 mm, el cual ejerce una menor fuerza de tiro respecto a los otros tratamientos.
Sistema de compraventa, basado en el modelo C2C (Consumer to Consume) para dispositivos móviles Android
Authors: Flores-Valles María Victoria , Cervantes-Bazán Josué Vicente , López-Canteñs Gilberto de Jesús
Published: December 2023

La existencia de app nativas dirigidas al comercio del sector agropecuario en México es mínima, a pesar de que se ha detonado la comercialización de productosen línea (e-commerce); además, el pequeño agricultor posee casi nula relacióncon las aplicaciones para teléfonos móviles, lo que provoca una desventaja almomento de vender sus productos en forma electrónica. Ante esta circunstancia,se requiere una herramienta tecnológica acorde a las necesidades de los agricultores, para que puedan comercializar sus productos, sin necesidad de intermediarios. Por las razones anteriores, en este artículo de investigación se proponeun sistema de compra venta basado en el modelo C2C (Consumer to Consume)desarrollado en Android Studio, con una metodología ágil de desarrollo impulsado(DIC), que cubre los requerimientos y diseño de la arquitectura de una app desimple manejo para el sector de pequeños y medianos agricultores.
Influencia de la temperatura y de la humedad relativa en la maduración y liberación de las ascosporas de Venturia inaequalis (Cke) wint, en los Lirios, municipio de Arteaga, Coahuila
Authors: Cepeda Siller Melchor , Hernández C. Francisco Daniel , Galindo Cepeda Ma. Elizabeth
Published: December 2023

La presente investigación tuvo como objetivo determinar la influencia de la temperatura y de la humedad relativa en el desarrollo del pseudotecio y en la maduración y liberación de ascosporas de Venturia inaequalis. De 1986 a 1988, se muestrearon hojas de manzano que presentaban los síntomas típicos de la enfermedad, se colocaron en fijador FAD, se llevaron por un proceso de deshidratación e inclusión en parafina para realizar cortes al microtomo, con los que se elaboraron laminillas para la identificación del estado de desarrollo del pseudotecio. 

Las bajas temperaturas, al inicio del desarrollo del pseudotecio, determinan el número de ascas que se forman. En cambio, para que tenga lugar la liberación de las ascosporas es necesario que exista una temperatura de 16-18°C con una alta humedad relativa.
Disponibilidad de cobre para rumiantes en algunos forrajes de navidad, Nuevo León
Authors: Mellado Bosque Miguel
Published: December 2023

En cinco predios de la región de Navidad, N.L., con antecedentes de casos de hipocupremia en ganado de leche y carne, se colectaron muestras de siete forrajes a los cuales se les determinó su contenido de: calcio (Ca), magnesio (Mg), cobre (Cu), molibdeno (Mo), cobalto (Co) y azufre (S). Con estos datos se estimó la concentración del cobre total disponible (CuTD) en función de la concentración de Mo y S de los forrajes. Dicha estimación se calculó con la siguiente ecuación desarrollada por Suttle y McLauchlan (1976): Log CuTD= 0.0019 Mo -0.07555S -0.0131 Mox S-1.153, donde CuTD es el cobre total disponible, y Mo y S son las concentraciones de estos elementos en los forrajes (mg/kg de la materia seca y g/kg,respectivamente). 

La concentración de cobre (4.6-8.0 mg/kg) en todos los forrajes fue en general, adecuado para bovinos, de acuerdo a las recomendaciones del National Research Council (NRC) (1984), presentando los pastos mayores niveles de cobre que las leguminosas (P<.05). Al calcularse la cantidad de cobre disponible para los rumiantes, en función del S y Mo (X = .156 mg/kg M.S.), se encontró una marcada deficiencia de cobre, infiriéndose que ésta pueda ser la causa de los casos de hipocupremia en los animales de la región.
Efecto de la restricción alimenticia en la fase de iniciación sobre la velocidad de crecimiento, medidas zoométricas y grasa dorsal en cerdos de abasto
Authors: Torres Hernández Manuel , Fernández Morales Tereso , Azúa Reyes Rosa de Lourdes , Muñoz Romero Luis Angel
Published: December 2023

Se evaluó la respuesta a la restricción en cantidad de alimento ofrecido (5, 10 y 15%) en dos frecuencias de alimentación (una y dos comidas al día), utilizando 135 cerdos enteros cruzados de ambos sexos, bajo un diseño completamente al azar con arreglo factorial 2 x 4, con ocho tratamientos y 15 repeticiones por cada uno de ellos. Se encontró que en los tratamientos restringidos, en general, los animales requirieron menor tiempo con respecto al control alimentado a libre consumo, para lograr al peso de mercado (90 kg). El espesor de la grasa dorsal fue menor en los tratamientos restringidos en ambas frecuencias de alimentación, obteniendo el valor más bajo la restricción de 15% y frecuencia de una vez al día con 2.5 cm de grasa, misma que para el control fue de 3.32 cm (P<0.01). Los valores de correlación e índices zoométricos fueron afecta- dos positivamente por el nivel de restricción y la frecuencia de alimentación.