bluuebunny/crossref_metadata_2025 huggingface dataset:
In Hospital Prognosis in Patients Treated with Primary Percutaneous Coronary Intervention, Role of Admission Hemoglobin Level
Authors: Elnagar Amro , Elmelegy Neama , Abdelmonaem Ahmed , Magdy Ahmed
Published: January 2023

Purpose: Hemoglobin level is associated with outcomes and complications in ST segment Myocardial Infarction (STEMI) patients. The aim of the study is was to evaluate the correlation between admission Hemoglobin level and the incidence of in hospital complications in patients with STEMI treated with primary Percutaneous Intervention (pPCI).

Methodology: This was an observational study recruiting STEMI patients at the National Heart Institute. Admission Hemoglobin level withdrawn and the patients receiving pPCI was followed up during their hospital stay for incidence of complications including new significant arrhythmias, no reflow, stroke, contrast induced nephropathy (CIN). Duration of hospital stay was used as an overall indication of incidence of complication. Patients receiving lytic therapy, parenteral antiplatelet, receiving urgent CABG were excluded from the study. Out of 173 patients presented with STEMI to the National Heart Institute in Egypt and recruited for the study, 106 patients only were included in the study.

Findings: Significant correlation between admission Hemoglobin level and incidence of new significant arrhythmias, no reflow and prolonged duration of hospital stay P-value (P <0.009, P <0.000, Prob > chi2 = 0.001) respectively. There was a significant association between hemoglobin level at the time of admission in STEMI patients and incidence of in-hospital complications including different types of arrhythmias, no reflow phenomenon, and prolonged duration of hospital stay.

Recommendation: All the precautions should be taken by health care providers with efficient team work to avoid no reflow in anemic and polycythemic patients presenting with STEMI in primary intervention.
Patriotism Ideology in Anthology 100 Monologues by Putu Wijaya
Authors: Arumi Faoziah
Published: January 2023

This study aims to determine: (1) the form of patriotism ideology in Putu Wijaya's 100 Monologues anthology, (2) the meaning of patriotism ideology in Putu Wijaya's 100 Monologues anthology, and (3) representation of patriotism ideology which is realized at the microstructure level, meso, and macro in Putu Wijaya's 100 Monologue anthology. This type of research is descriptive analytical research. The primary data sources in this study were Putu Wijaya's monologues, namely (1) "Apakah Kita sudah Merdeka??” (2) "Demokrasi", and (3) "Nationality". The results of this study are, first, the form of patriotism includes appreciating the services of heroes, and striving to advance Indonesia. The two meanings of the ideology of patriotism are, among others, respect for Indonesian heroes, and being willing to sacrifice. Third, in the micro structure, metaphorical and hyperbolic figure of speech are found, then in the meso structure there is an intertextual element referring to texts such as the text of the proclamation of independence and previous literary works, the interdiscursive element, which refers to the conversation of previous figures represented in the same sentence or in the form of character's attitude. In the ideological macro structure found the ideology of patriotism. The next macro structure is power, in the monologue “Apakah Kita sudah Merdeka?” the element of power lies in the grandfather character, the monologue "Demokrasi" the element of power lies in the factory director, and the monologue "nationality" the element of power lies in the grandmother figure.
The Advantages of Model Project Citizen on Student Learning Achievement: An Empirical Practice from Indonesia
Authors: Nurmalisa Yunisca , Nurhayati Nurhayati , Hidayat Rahmat
Published: January 2023

This study aims to determine the effect of Civics learning based on Project Citizen on student achievement. A quantitative approach with a quasi-experimental method was carried out in one of the public high schools in Yogyakarta, Indonesia. The sample that was determined purposively was two equal classes of class XI students. Data was collected using tests and observations. To test the hypothesis, we utilized the independent sample t-test. We found a positive and significant effect of the Project Citizen-based studying design on student achievement. Based on the outcomes, we concluded that Project Citizen-based learning can improve student achievement, especially in class XI Citizenship learning. The conclusion of this study can be taken into consideration for Citizenship Education teachers to choose the appropriate studying design. This can also be a reference for further similar research to improve the effectiveness of Civic Education learning.
The Influence of Good Corporate Governance Mechanism and Company Size on Profit Management with Audit Quality as a Moderating Variable in Palm Oil Plantation Company Listed on Indonesia Stock Exchange Period Year 2017-2021
Authors: Nababan Nelty Rosmaya , Toni Nagian , Simorangkir Enda Noviyanti , Hutagalung Galumbang
Published: January 2023

Earnings management is an action taken by managers by engineering company profits to be higher, lower, or always the same for several periods. Earnings management actions have caused several scandalous cases, including Enron, Merck, World Com, PT Kimia Farma Tbk and PT Garuda Indonesia (Persero).Therefore, the way to overcome this is by implementing the Good Corporate Governance mechanism and auditing financial statements by using the services of a quality accountant such as the big four.. The type of research used is causal research. The population in this study were all oil palm plantation companies listed on the Indonesia Stock Exchange during 2017-2021, totaling 24 using purposive sampling technique, the research sample was 14 companies for 5 years from 2017-2021, so the total observations in this study became 70 companies. Statistical test using descriptive statistics and Partial Least Square (PLS). The results of the study partially show that the proportion of independent commissioners has a negative effect on earnings management and audit quality is able to moderate the effect of managerial ownership, institutional ownership and firm size on earnings management while audit quality is not able to moderate the effect of the proportion of independent commissioners and audit committees on earnings management. It can be concluded that the existence of a good corporate governance mechanism in this case the proportion of independent commissioners and audit quality can pressure companies not to carry out earnings management.
AUTISMO
Authors: Mozel Adriana
Published: January 2023

O autismo é considerado um distúrbio que afeta o desenvolvimento humano, sua condição apresenta traços em diferentes escalas. O estudo busca certificar a veracidade das características do transtorno do espectro autismo e como implica na vida das pessoas. O presente trabalho é uma revisão bibliográfica com enfoque qualitativo. No decorrer dos anos, os critérios de diagnóstico do autismo passou por mudanças, e os comportamentos apresentados são pautados através da utilização da Classificação de Transtornos Mentais e de Comportamento (CID 10), da Organização Mundial da Saúde e o Manual Diagnóstico e Estatístico de Transtornos Mentais (DSM 5), da Associação Psiquiátrica Americana. Os pais são fundamentais na contribuição do diagnóstico, passam segurança para criança e também contribuem no seu processo de desenvolvimento. O autismo não tem cura, mas é imprescindível que ocorra tratamento, e destaca-se neste quesito o método ABA e o método TACCH, que auxiliam na modificação dos comportamentos. É muito importante que a população busque cada vez mais conhecimento sobre o transtorno do espectro autismo, para que seja possível uma inclusão especializada, que atendam suas demandas, livre de preconceitos.
Workshop Penerapan Media Pembelajaran Menggunakan Teknologi untuk Meningkatkan Minat Belajar Siswa Sekolah Menengah Atas (SMA) di Kabupaten Padang Pariaman
Authors: Dewi Yosa Novia , Franchisca Sherly , Rossa Rona , Suryana Febriyanno , Hafrida Lis
Published: January 2023

Interest in learning is one of the determining factors for achieving learning objectives. Through interest, students will have the urge to follow the ongoing learning process. One way to increase student interest in learning is by using technology in earning process, such as the use of technology- based learning media. Learning media that are used appropriately in the learning process will be a more effective and efficient supporting tool in achieving learning objectives. The purpose of this workshop is to increase the learning interest of Senior High School students in Padang Pariaman Regency through the use of learning media using technology. This workshop is not only intended for students but also the teachers. University Community Engagement Program (PkM) is carried out through 5 (five) stages, namely: the preliminary stage, the socialization and audience stage, the workshop implementation stage, and the final evaluation stage. The workshop is conducted for 2 (two) days and is given separately for teachers and students. On the first day, the material was presented to teachers and students. Furthermore, the second day of the workshop focused on the practice of making learning media using the internet and its use.
Pelatihan dan Pendampingan Manajemen Usaha Kerajinan Limbah Batu Padas di Kabupaten Badung Bali
Authors: Utami Ni Made Satya , Verawati Yenny , Ardianti Putu Novia Hapsari , Ribek Pande Ketut , Astakoni I Made Purba
Published: January 2023

Local handicrafts Bali got a lot of challenges and competitors from outside the region so that the SMEs are required creativity to create the product design, improve the production process, quality, coloring products, and it remains to accentuate the local wisdom, to attract the tastes of consumers and is one of the efforts to increase sales and be able to compete outside the region. The purpose of devotion is doing the arrangement layout of the production process, improve the quality, design, staining, burning products to be ready for export, as well as perform administrative bookkeeping simple, to improve the welfare of the SME Partners so that businesses can be sustainable. A method of devotion through this approach: (1) socialization and arrangement of means of layout, (2) training and mentoring, (3) monitoring and evaluation. The results of the devotion of the SME Partners have layouts work better so the shelves and the process of production has separate, business management simple bookkeeping made regular and periodic, can create a design attractive product with painting techniques and burning can cause the effect of the product a memorable vintage. The evaluation is done as an input for the improvement of activities of that kind of next. Conclusion SMEs can improve product quality and accelerate the production process, the enrichment of the field of coloring and combustion products to realize the variety and quality of the product increased.
Pendampingan Kesetaraan Paket-C Mata Pelajaran Matematika Semasa Pandemi Covid-19 di LPKA Batam
Authors: Himmi Nailul , Agustyaningrum Nina , Husna Asmaul
Published: January 2023

Education is the right of all Indonesian citizens guaranteed in Constitution of the Republic Indonesia, including children who are in criminal status. Criminal children are placed in LPKA with a maximum age of 18 years with compulsory education for 9 years. LPKA Batam provides assistance to the package C equivalence program aimed at fulfilling the learning program from the government even though it is in the status of a criminal child. LPKA is conducting moderation in the field of education, namely by online learning related to outbreak of COVID-19 since early 2020 when government implementing the PSBB policy. One of the education programs at LPKA Batam is the package C equivalency learning assistance program wich one subjects is mathematics. The problems in the learning process are the different initial abilities of students and limitations in terms of convenience and flexibility of learning while online. Thus, tutors use Google Meet for virtual meeting learning by providing material in the form of PPT or LKS. The tutor teaches understanding of mathematical concepts according to the curriculum and fosters learning motivation for the target children who take part in the package C equivalence program. At the end of the lesson, the tutor provides an evaluation of the material given as much as one question and is completed directly at the meeting. During the learning process students are very enthusiastic about receiving the material, students can solve routine questions well, but need more assistance in solving non-routine questions. The implementation of the package C equivalence program mentoring activities in mathematics at LPKA Batam went well as seen from the responses of students who played an active role from the beginning to the end of the activity.
Pendampingan Persiapan Kerja Bagi Mahasiswa Tingkat Akhir Vokasi Kampus Wates di Masa Adaptasi Kebiasaan Baru
Authors: Voettie Wisataone  , Rosidah Rosidah , Wijayanti Nadia Sasmita , Hanafi Mochamad
Published: January 2023

This Community Service Activity aims to provide insight and provision to final-level vocational students at the Wates campus, Kulon Progo, Yogyakarta. The activities include; online seminars and mentoring in making curriculum vitae, job application letters, and preparing for online interviews. The activity was carried out through three stages of activity, namely preparation, implementation and evaluation. Preparation is carried out by conducting a needs survey for final year students regarding work preparation. The implementation is carried out by training and mentoring, using the lecture method, namely through organizing online seminar activities through the Zoom application entitled "Preparing for the world of work in the New Normal era", followed by question and answer discussions and training and mentoring as a form of implementing the training that has been provided. Evaluation of activities is carried out for each stage through data collection from each stage of activity. The method used in this stage of community service implementation includes seminars and mentoring. This method provides an opportunity to equip trainees to prepare for work in a period of adapting to new habits which include self-development and work readiness ethics, how to see job opportunities in the pandemic era, making creative CVs and job applications, and tips on preparing for job interviews via online.
Bimbingan Teknis Penggunaan Aplikasi Pencatatan Informasi Keuangan pada Kelompok Pengrajin Tenun
Authors: Pratiwi Endang Tri , Malik Ernawati , Mahmuda Dewi , Akbar Muhammad Rahman Al , Elfianti Wa Ode
Published: January 2023

The purpose of this PkM activity is to provide technical guidance to groups of weaving craftsmen regarding the financial management of business units using the SIAPIK application (Financial Information Recording Application Information System). This technical guidance was carried out on a group of weaving craftsmen in the Wabula Traditional Village, Wabula District, Buton Regency with the formulation of the activity theme obtained through a preliminary survey of the weaving craftsman group which was delivered during the visit and the initial discussion between the PkM team and the weaving craftsman group. Based on the results of the discussion, the problems faced by the weaving craftsmen group today are (1) business activities that take place continuously, but there is no profit accounting; (2) limited knowledge of the group of weaving craftsmen regarding the financial management of technology-based business units. This technical guidance is carried out through a Participatory Training approach with a series of preliminary, implementation and evaluation stages. The results of the evaluation of PkM activities showed that the initial understanding of the weaving craftsman group towards financial management was in the range of 40% before the technical guidance was implemented, then increased to 80% after the technical guidance was implemented.
Penyuluhan Potensi Kegiatan Wirausaha Desa Ramah Lingkungan di Kabupaten Manokwari
Authors: Rahayu Yuyun Puji , Tewernusa Ketysia Imelda , Semet Maria Magdalena
Published: January 2023

Dissemination of information to villages, especially in remote, outermost and smallest areas about strategic issues of welfare improvement that can be developed has not been widely implemented. By taking the example of a village located on the outskirts of the city, the purpose of outreach activities about the potential for entrepreneurial activities in the village is to disseminate knowledge and information as well as provide motivation to the population, most of whom only work as subsistence farmers. The result of this activity is an increase in the knowledge of the extension participants in terms of carrying out activities that have economic value using natural resources that are already available in the village. Thus, residents can create additional income opportunities without leaving their main activities as farmers.
Peran Perguruan Tinggi dalam Meningkatkan Mutu Pendidikan dan Kesejahteraan Masyarakat Melalui Pengabdian Kepada Masyarakat
Authors: Sulistyaningsih Hj. Elli
Published: January 2023

Universities have a significant contribution in improving the quality of human resources. Community Service is one of the pillars of the Tri Dharma of Higher Education, in addition to the dharma of education and teaching and the dharma of research. This is stated in Article 24 point 22 of Law No. 20 of 2003 concerning the National Education System. Community service by lecturers and students is the implementation of the practice of knowledge through counseling of performance skills that are conveyed to the community in the hope of providing solutions to real problems that occur in the community. It was further stated that the community service program was more directed at the utilization and application of research results and educational outcomes at universities, for the empowerment and welfare of the community.
Pelatihan Pembukuan Sederhana dengan Pendekatan Komunikasi Interpersonal Bagi Kelompok Tani Hutan Rumah Madu Sejahtera Kabupaten Pasaman
Authors: Fitri Sari , Rahmah Rizka Ar , Marlina Marlina
Published: January 2023

Simple bookkeeping is a means to organize income and expenditure in lower-middle businesses. Kelulud beekeepers are a part of small and medium-sized enterprises. Simple bookkeeping is very easy to apply at the level of Kelulud bee farmers since it involves the use of straightforward recording using four columns that specify income and expenditure, thus showing significant results and streamlining the farmers’ effort in managing their finances. The training was carried out by explaining in details each column and its function when recording financial transactions. Seven out of ten Kelulud beekeepers participating in this seven-day training managed to fully understand the application of simple bookkeeping methods, while three others showed the need for further training. The application of simple bookkeeping is such a .l;kiouseful practice for farmers in managing their expenditure and income that the business they run can develop well.
Gambaran Tingkat Kecemasan Pada Warga Binaan Perempuan Di Lembaga Permasyarakatan Perempuan Kelas IIA Denpasar
Authors: Adiari Gusti Ayu Alit , Yudhawati Ni Luh Putu Suardini
Published: January 2023

Background: Anxiety in female residents is a concern experienced by the target citizens during their prison term.The impact of prolonged anxiety leads to mental disorders. Anxiety in female assisted citizens can be experienced by all the target citizens who are in prison, research conducted earlier in 2020 obtained 55.9% of female target citizens experience mild anxiety.  This study aims to find out the Picture of Anxiety Level in Women's Assisted Citizens.
Methods: This research is cross sectional study. Sampling using purposive sampling technique as many as 115 prisoners in the Women's Penitentiary Class II A Denpasar. This study used an anxiety questionnaire from the Taylor Manifest Anxiety Scale (TMAS). descriptive statistics used in data analysis.
Results: Research conducted to 115 inmates at the Class IIA Denpasar Women's Society About anxiety levels classified as mild anxiety as many as 51 respondents (44.3%). Characteristics of respondents namely adult age (26-45) as many as 75 respondents (65,65.3%), based on adult age (26-45) as many as 75 respondents (65,65 2%), based on the case of most narcotics as many as 97 respondents (84.3%), based on the length of time in prison that is 1-4 years as many as 53 respondents (46.1%), based on the last education of most high schools as many as 62 respondents (53, 9%) and marital status were mostly unmarried as many as 43 respondents (37.45%).
Conclusion: The level of anxiety of women-assisted citizens in the Class IIA Denpasar Women's Society is mild
Webinar Edukasi NAPZA dan Kesehatan Reproduksi pada Remaja Melalui Zoominar
Authors: Giena Vike Pebri , Rahmawati Ida , Ratiyun Rafidaini Sazarni , Juksen Loren , Azzara Ayu Nabilla , Haryanti Nimi
Published: January 2023

Latar belakang: Penyalahgunaan NAPZA didunia terus mengalami kenaikan dimana hampir 12% (15,5 juta jiwa sampai dengan 36,6 juta jiwa) dari pengguna adalah pecandu berat. Word Drug Report tahun 2012 melaporkan penggunaan NAPZA meningkat dikarenakan produksi opium mengalami peningkatan setiap tahunnya. Ganja menduduki peringkat pertama yang disalahgunakan di tingkat global dengan angka pravalensi 2,3% dan 2,9% per tahun. Beberapa masalah kesehatan yang terjadi pada remaja berkaitan dengan perilaku yang berisiko, yaitu merokok, minum-minuman beralkohol, penyalahgunaan narkoba, dan melakukan hubungan seksual pranikah. Perilaku berisiko pada remaja mengacu pada segala sesuatu yang berkaitan dengan perekembangan kepribadian dan adaptasi sosial dan remaja. Tujuan: untuk meningkatkan pengetahuan dan pencegahan bahaya narkoba dan seks bebas dikalangan remaja. Metode: Kegiatan sosialisasi online Bahaya Narkoba dan Kesehatan Reproduksi Remaja dilaksanakan di kalangan remaja. Sosialisasi dilaksanakan dengan cara menyajikan pamflet, room google meeting, ppt materi NAPZA. Pelaksanaan kegiatan dilakukan sebanyak 3 sesi dengan rincian kegiatan sebagai berikut: Sesi pertama pembukaan acara yang dibuka oleh moderator, dilanjutkan sesi  kedua dengan pemberian materi tentang NAPZA dan Kesehatan Reproduksi Remaja, dan sesi ketiga yaitu penutupan. Hasil: Pelaksanaan kegiatan berlangsung dengan baik dan lancar. Hasil kegiatan yang diperoleh adalah adanya peningkatan pengetahuan dan pehaman remaja tentang bahaya narkoba dan kesehatan sistem reproduksi. Simpulan: Setelah dilakukan sosialisasi kepada remaja kemampuan remaja dalam mengenal NAPZA dan kesehatan reproduksi remaja meningkat sehingga diharapkan dapat meningkatkan generasi yang baik tanpa narkoba dan seks bebas.
Pemberian Pendidikan Kesehatan tentang Kekerasan Seksual pada Anak di PAUD Muslifa Kota Bengkulu
Authors: Rahmadani Elsi , Sutrisna Marlin , Rahmawati Ida
Published: January 2023

Background: Sexual violence and sexual deviations that afflict children in their own environment are caused by a lack of sex education for children. The purpose of this community service is to increase mother's knowledge about preventing sexual violence in children. The method of implementation is counseling about the prevention of sexual violence in children. This Community Service activity was carried out at PAUD Muslifa Bengkulu. Implementation time in May 2022. Participants of this community service activity are mothers who have children aged 3-6 years at PAUD Muslifa Bengkulu with a total of 30 people. The activity is carried out in stages (1) providing an explanation of the prevention of sexual violence against children and the purpose of the activity; (2) provide knowledge about the prevention of sexual violence in children. The results of the activity showed that there was an increase in mother's knowledge about preventing sexual violence in children. After participating in this activity, mothers can apply knowledge about preventing sexual violence against children.
Keywords: children, sexual violence, knowledge.
Peningkatan Pemahaman Siswa Farmasi tentang Peran Farmakoekonomi dalam Pelayanan Kesehatan di SMK Bintang Persada Denpasar
Authors: Santi Made Dwike Swari , Dewi Ni Wayan Rika Kumara , Yasa Gede Terima
Published: January 2023

Background: Pharmacoecomics has been defined as the description and analysis of the costs of drug therapy to health care systems and society. Pharmacoeconomics research identifies, measure, and compares the costs and consequences of pharmaceutical product and service. Within this framework, research and methods related to cost-minimization, cost-effectiveness, quality-of-life and other humanistic assessments are include. In-essence, pharmacoeconomics analysis uses tools for examining the impact of alternative drug therapies and other medical interventions Based on this background, the author is interested to explain about the role of Pharmacoecomics on health service in pharmacist students at Bintang Persada School, Denpasar. Purpose: The purpose of this activity is as a form of implementation of Tri Dharma Stikes Bali Wisnu Dharma Denpasar. Methods: Participants who took part in this activity were 83 students using the pretest and posttest methods. Results: The results obtained were an increase in the pretest score (before being given education) which was 62.11% to 83.22% in the posttest result (after being given education). Conclusion: There is a significant relationship between posttest scores, which increases after education is held, so pharmacoeconomics education needs to be given and pharmaceutical products utilization in health service followed by cost utillity evaluation and cost effectiveness as well as impact evaluation of quality adjusted life years of patients.
Nghiên cứu ứng dụng trạm tham chiếu hoạt động liên tục trong khảo sát và bố trí tuyến đường
Authors: Lê Văn Hiến , Lê Minh Ngọc , Trần Đức Công
Published: January 2023

Trạm tham chiếu hoạt động liên tục (trạm CORS) đã được xây dựng và đang hoàn thiện mật độ phủ trùm từ Bắc vào Nam để phục vụ cho công tác đo đạc trắc địa tại Việt Nam. Hiện nay, trạm CORS đang được nghiên cứu, khảo sát để ứng dụng hiệu quả trong các lĩnh vực đo đạc khác nhau, đặc biệt là lĩnh vực xây dựng công trình. Bài báo này nghiên cứu khả năng ứng dụng công nghệ trạm CORS trong khảo sát và bố trí tuyến đường. Một tuyến đường thuộc dự án thực tế đã được sử dụng để khảo sát độ chính xác của ứng dụng công nghệ trạm CORS trong công tác khảo sát thành lập bản đồ tỷ lệ lớn và công tác bố trí tuyến thuộc giai đoạn thi công. Kết quả đo bằng trạm CORS được đối sánh với tiêu chuẩn kỹ thuật quy định độ chính xác cho từng hạng mục tương ứng và các phương pháp đo đạc truyền thống để đánh giá độ chính xác, từ đó đề xuất khả năng ứng dụng công nghệ này trong khảo sát và bố trí tuyến đường. Kết quả nghiên cứu chỉ ra rằng, công nghệ đo bằng trạm CORS đảm bảo độ chính xác thành lập bản đồ tỷ lệ lớn và bố trí tuyến đường. Thông qua thực nghiệm, ứng dụng trạm CORS thể hiện rõ rệt tính hiệu quả của công tác đo ngoại nghiệp so với các phương pháp truyền thống.
Upper bound on the number of determining modes for the 2D g-bénard problem
Authors: Nguyen Dinh Thi , Tran Quang Thinh , Trinh The Anh
Published: January 2023

The "determining modes" concept introduced by Foias and Prodi in 1967 say that if two solutions agree asymptotically in their P projection, then they are asymptotical in their entirety. In this paper, we consider the 2D g-Bénard problem in domains satisfying the Poincaré inequality with homogeneous Dirichlet boundary conditions. We present an improved upper bound on the number of determining modes. Moreover, we slightly improve the estimate on the number of determining modes and obtain an upper bound of the order G. These estimates are in agreement with the heuristic estimates based on physical arguments, that have been conjectured by O.P. Manley and Y.M. Treve. The Gronwall lemma and Poincaré type inequality will play a central role in our computational technique as well as the proof of the main result of the paper. Studying the properties of solutions is important to determine the behavior of solutions over a long period of time. The obtained results particularly extend previous results for 2D g-Navier-Stokes equations and 2D Bénard problem.
A practical approach for modeling twin-tunnel excavation in Ho chi minh city
Authors: Hong Lam Dang , Thi Quynh Chi Dang , Ba Dong Nguyen
Published: January 2023

The prediction of ground settlement under tunnel excavation is still challenge. Almost engineer uses Mohr-Coulomb model in practice due to the conventional geotechnical investigation data. This paper describes the study of tunnel lining behaviors and ground surface settlement under tunneling process with a typical case study of twin tunnels excavation in Ho Chi Minh city, Vietnam. The advanced material model namely Hardening Soil model is used to investigate the proposing twin-tunnel with numerical approach. The internal forces of tunnel lining and ground settlement, which achieved from Hardening Soil model and the available results from Mohr-Coulomb model, are then made comparison between two models which yields some important differences for analysis. Since the experimental works for qualifying stiffness parameters in Hardening Soil model are missed in the Metro Line 1 project in Ho Chi Minh city, an empirical formula is proposed in the paper as a guide for estimating the required data in modelling process
Comparative Analysis of Various Techniques used for Predicting Student’s Performance
Authors: Yashashree K. Sonparote  , Dr. G. R. Bamnote  , Prof. S. V. Ahmed
Published: January 2023

Research in higher education is beginning to explore the potential of data mining in analysing data to give quality service and needs of their graduates. Thus, educational data mining emerges as one tools to study academic tool data to identify patterns and help for decision making with affecting education. Data mining applications are becoming a more common tool in understanding and solving educational and administrative problems in higher education. Generally, research in educational mining focuses on modelling students’ performance instead of instructors’ performance. One of the common tools to evaluate instructors’ performance is the course evaluation questionnaire to evaluate based on students’ perceptions. In this study, four different classification techniques, decision tree algorithms, support vector machines, artificial neural networks, and discriminant analysis– are used to build classifier models. Their performances are compared over a dataset composed of responses of students to a real course evaluation questionnaire using accuracy, precision, recall, and specificity performance metrics. Although all the classifier models show comparably high classification performances, accordingly, it is shown that many of the questions in the course evaluation questionnaire appear to be irrelevant. Furthermore, the analysis shows that the instructors’ success based on the students’ perception mainly depends on the interest of the students in the course. The finding of the study indicate the effectiveness and expressiveness of data mining models in course evaluation and higher education mining. Moreover these findings may be used to improve measurement instruments.
Comparative Studies of Millets through Atomic Absorption Spectrometer & SEM & EDXRF
Authors: Sunil D Tontapur  , B. R. Kerur
Published: January 2023

The essential multielemental analysis was carried out using ATOMIC ABSORPTION SPECTROMETER & SEM-EDX of six millets medicinal plants . To understand the elemental analysis of Millets (Medicinal plant) collected from selected regions of North & South Karnataka region, viz., Belagavi & Mysore Districts. In the present investigation, Millets selected. The analysis of the samples was thorough nano-micro photograph obtained by using ATOMIC ABSORPTION SPECTROMETER & SEM & EDXRF and specific weight percent of elemental concentration is analyzed The elemental concentrations such as C, O, Mg, P, K, Mn, Fe, Cu,, Zn, Hg, Pb were estimated in all the collected MILLETS and found to be within the Permissible Limit values of WHO. SEM morphology indicates that fine plane irregularly shaped particles, with size an average diameter 200 nm–1 µm, are observed in the analyzed Millets.
Remove Noise From Input Signal by Using IIR and Fir Filter Combined Circuit
Authors: Kavita Baghel  , Brijendra Mishra
Published: January 2023

Filters plays vital role in digital signal processing for filtering the signal and get filtered signal from the noisy signal Measured signal is damaged by noise and this signal cannot be utilized for analysis and for this reason it is required to restore it. Noise source was not detected. Therefore, the only conceivable solution is to filter the observed signal. We designed the IIR and FIR filter combined circuit after that we add random noise in the signal and in MATLAB software we get filtered signal from the noisy signal and we get the desired result by MATLAB software in simulation environment in the lab.
Final del procedimiento de infracción frente al modelo 720: Un dictamen digno de reflexión
Authors: Alarcón García Esaú
Published: January 2023

En el presente estudio se analizan las cuestiones más destacadas del dictamen motivado emitido por la Comisión Europea con relación a un procedimiento de infracción seguido frente a la regulación española de la obligación de información para determinados bienes y derechos en el extranjero, poniendo en relación las conclusiones extraídas por el organismo europeo con los principios constitucionales y las libertades comunitarias que este novedoso deber informativo podría quebrantar.
La contabilización del deterioro del inmovilizado material en el sector público
Authors: López Peña Francisco
Published: January 2023

En el sector público conviven entes a los que se aplica el Plan General de Contabilidad, otros a los que se aplica el Plan General de Contabilidad Pública y entes a los que se aplica el Plan de las Entidades sin Ánimo de Lucro. La diferencia fundamental en la evaluación del deterioro del inmovilizado material estriba en las diferentes definiciones de valor en uso. A las entidades empresariales que se financian mediante tasas, aunque por mandato de varias leyes están sujetas al Plan General de Contabilidad, una norma contable les obliga a seguir los criterios de deterioro del inmovilizado material propias del sector público administrativo. En este trabajo se estudian las distintas definiciones de valor en uso y los indicios de deterioro de activos en cada tipo de entidades.
Las propuestas previas de tributación en el País Vasco: posible modelo hacia el cumplimiento cooperativo
Authors: Pablos Mateos Fátima
Published: January 2023

Los nuevos paradigmas en la relación jurídico-tributaria apuntan hacia una posible evolución donde la cooperación entre la Administración tributaria y el contribuyente debe ponerse en valor. En todo ello se vislumbra un entorno de mayor seguridad jurídica propiciado por los acuerdos fiscales que puedan producirse. Si bien, esta idílica transformación en las relaciones entre Administración y contribuyente no está exenta de efectos nocivos como puede ser la aparición de una fiscalidad a la carta, individualista e indisponible para los demás contribuyentes. Ante tales circunstancias, y la búsqueda de nuevos mecanismos que fragüen un proceso aún en construcción, las propuestas previas de tributación que se contemplan en la normativa foral pueden ser un modelo conveniente para su aplicación al resto del Estado en aras de avanzar hacia el cumplimiento cooperativo.
Nueva normativa contable: Respuestas adecuadas y proporcionadas a la realidad de las empresas
Authors: Rubio Herrera Enrique
Published: January 2023

El presente artículo pretende exponer los criterios que inspiran la nueva normativa contable que se propone incorporar en el proyecto publicado en trámite de audiencia pública del Real Decreto por el que se modifica el Plan General de Contabilidad. El artículo explica cómo el proyecto sigue el enfoque de convergencia con las normas internacionales de información financiera que inició la Ley 16/2007, de 4 de julio, incorporando requisitos y medidas normativas equilibradas a la naturaleza y realidad de las empresas que aplican el plan contable citado, de acuerdo con los criterios de proporcionalidad, adecuación y simplificación.
Avances en el IVA: comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022
Authors: Verdún Fraile Eduardo , Hernández Moneo Íñigo
Published: January 2023

El 5 de diciembre de 2017, el Consejo de la Unión Europea adoptó la Directiva (UE) 2017/2455 (conocida como Directiva del IVA en el comercio electrónico) por la que se modificó la Directiva del IVA ampliando, con efectos desde el 1 de enero de 2021, el ámbito de aplicación de la mini ventanilla única a todos los servicios prestados a particulares, así como a las ventas intracomunitarias a distancia de bienes y a las ventas a distancia de bienes importados de terceros territorios o terceros países, convirtiendo la mini ventanilla única de facto en una ventanilla única. Además, la nueva regulación implicará a determinados operadores titulares de interfaces electrónicas en la declaración e ingreso del IVA de algunas de las ventas a distancia.
Posteriormente, en fecha 11 de diciembre de 2018, la Comisión Europea publicó sendas propuestas de modificación de la Directiva del IVA y su Reglamento de Ejecución Europeo, desarrollando algunas de las medidas introducidas por la Directiva del IVA en el comercio electrónico. Ambas propuestas, que han recibido el visto bueno del Consejo de la Unión Europea en su reunión de 12 de marzo de 2019, resultarán también de aplicación a partir del 1 de enero de 2021.
En paralelo, la Comisión Europea presentó, en fecha 25 de mayo de 2018, una propuesta de directiva que modifica la Directiva del IVA con la introducción de las medidas técnicas detalladas para el funcionamiento del régimen definitivo del IVA del comercio intracomunitario de bienes entre empresas, cuya entrada en vigor está prevista para el 1 de julio de 2022.
Mientras tanto, con efectos 1 de enero de 2020, la Directiva (UE) 2018/1910 y el Reglamento de Ejecución (UE) 2018/1912 han previsto una serie de medidas específicas, que armonizan y simplifican determinadas disposiciones aplicables al régimen actual del intercambio intracomunitario de bienes entre empresas.
La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva
Authors: Longás Lafuente Antonio
Published: January 2023

Las normas que acotan el lugar de realización de las operaciones en el IVA constituyen un entramado de reglas de compleja aplicación a la hora de determinar dónde tributan. El legislador europeo ha permitido a los Estados miembros optar por establecer una cláusula de cierre que permite atraer al territorio de cada Estado un conjunto de prestaciones de servicio en función de la utilización o explotación de los mismos en dicho territorio. Las condiciones y requisitos exigidos para aplicar esta cláusula suponen el análisis de una problemática no exenta de dificultad y complejidad, además de aportar una buena dosis de inseguridad jurídica, que lleva a los sujetos pasivos a soluciones que pueden perjudicar sus intereses comerciales, pero que deben conocer para dar cumplimiento a la normativa reguladora del impuesto.
Al estudio de estas condiciones y requisitos establecidos en el artículo 70.Dos de la Ley del IVA y su adecuación a la Directiva IVA se dedica este artículo doctrinal.
Implicaciones fiscales de la nueva configuración del derecho de transmisión tras la Sentencia del Tribunal Supremo 936/2018, de 5 de junio: ¿Qué ocurre cuando alguien muere sin haber aceptado la herencia?
Authors: Artamendi Gutiérrez Alberto , Pérez Campos Miguel , Riba Lozano Adriá
Published: January 2023

Este trabajo ha obtenido un accésit del Premio «Estudios Financieros» 2019 en la modalidad de Tributación.
La Sentencia del Tribunal Supremo 936/2018, de 5 de junio (rec. núm. 1358/2017) acoge en el ámbito tributario la teoría moderna relativa al derecho de transmisión que ya había adoptado el orden civil en la Sentencia 539/2013, de 11 de septiembre (rec. núm. 379/2011), y abandona la teoría clásica que venía sosteniendo hasta entonces. Este artículo analiza la evolución histórica de la controversia, las implicaciones que este cambio supone desde el punto de vista fiscal y las cuestiones controvertidas que la modificación genera.
The Neverending Story: la reforma inacabada de la fiscalidad de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo
Authors: Martínez Bárbara Gemma
Published: January 2023

Este trabajo ha obtenido un accésit del Premio «Estudios Financieros» 2019 en la modalidad de Tributación.
En el siglo XXI nadie niega el papel que las entidades sin fines lucrativos desempeñan en la consecución de fines de interés general a nivel global, ni el peso económico que representan en la economía mundial. Cuando la crisis de 2008 nos hizo dudar de la capacidad del establishment para sacarnos de ella, muchos nos sentimos reconfortados por su existencia. Los gobiernos a través de sus diferentes políticas públicas reconocen su papel relevante en las sociedades. Una de ellas es la política fiscal. Es por ello que estas entidades y el sector privado que participa en su financiación son merecedoras de un régimen fiscal especial y de beneficios fiscales en la mayoría de los sistemas tributarios del mundo.
En el Estado español, este régimen fiscal se aprobó en 2002 y ha sido objeto de pocas y puntuales reformas en sus diecisiete años de vigencia. Su reforma forma parte permanentemente de la agenda política de los gobiernos, pero nunca llega a culminarse. La presente contribución efectúa un análisis de algunos elementos de este régimen fiscal que deben ser objeto de modificación sin mayor dilación, por diversas razones, y realiza una serie de propuestas de lege ferenda, a la luz de pronunciamientos jurisprudenciales de orden interno y comunitario, de doctrina administrativa consolidada, así como de las lecciones extraídas de la experiencia de otros Estados miembros de la Unión Europea.
Nuevos aires para la aviación: transición hacia una fiscalidad más verde
Authors: Gil Soriano Alberto
Published: January 2023

El presente trabajo analiza algunas de las medidas propuestas, en el ámbito de la fiscalidad, para reducir las emisiones de gases de efecto invernadero producidas por la aviación y, con ello, contribuir a la consecución de los objetivos plasmados en el Acuerdo de París sobre el cambio climático de 2015. Las iniciativas formuladas consisten en la creación de un impuesto armonizado sobre los billetes aéreos y la revisión de la directiva sobre la fiscalidad de la energía que, en su redacción actual, declara exento el queroseno utilizado como carburante en la aviación internacional.
Para ello, se parte del examen del estado actual de la fiscalidad del sector aéreo (principalmente en materia de IVA y de impuestos sobre el combustible), concluyendo que la carga fiscal es baja y que, por tanto, hay margen para introducir estas nuevas figuras. El siguiente paso consiste en analizar cuáles son las tendencias actuales y las tipologías de impuestos medioambientales y, en particular, aquellos que gravan el transporte aéreo.
Finalmente, se desgranan las figuras impositivas planteadas, analizando los referentes de derecho comparado, los problemas jurídicos que se presentan        –sobre todo en el ámbito de la revisión de la imposición del queroseno utilizado para aviación– y la manera de intentar superarlos. La Comisión Europea ha mostrado interés en esta materia y en los próximos meses verán la luz propuestas normativas sobre este particular.
La tributación del alojamiento colaborativo: El intercambio temporal de viviendas con fines turísticos como su supuesto más conflictivo
Authors: Campos Martínez Yohan Andrés
Published: January 2023

El sistema tributario poco tardó en darse cuenta de que tras la cortina del denominado alojamiento colaborativo y en especial dentro del fenómeno identificado como alojamiento turístico «extrahotelero» se escondían una serie de actividades que estaban sujetas al cumplimiento de obligaciones tributarias y, debido a ello, se apresuró a advertir a los contribuyentes sobre su acatamiento. No obstante, hay un supuesto que ha quedado en el olvido, el intercambio temporal de viviendas con fines turísticos. Dicho fenómeno, que en apariencia se identifica con supuestos de consumo colaborativo puro, puede revelar un negocio jurídico oneroso que evidenciaría una capacidad económica directa y/o indirecta y, por ende, estaría sujeto a tributación. De allí que, partiendo del análisis general de la tributación del alojamiento colaborativo, el objetivo de este documento es determinar si surgen las mencionadas obligaciones tributarias en el intercambio temporal de viviendas, su cuantificación y la conveniencia o no de someterlas a gravamen.
El derecho a la deducción en un Reino en el que conviven siete impuestos sobre el valor añadido
Authors: Jiménez Compaired Ismael
Published: January 2023

En España no se aplica un único impuesto sobre el volumen de ventas, en la modalidad del impuesto sobre el valor añadido. En los territorios de Canarias, Ceuta y Melilla se aplican tributos que poseen otra regulación y las operaciones desde el resto de España hacia allí o viceversa exigen algo similar a lo que podríamos llamar ajustes en frontera. Pero es que en el territorio de aplicación del IVA, la Agencia Tributaria del Estado exige el IVA, pero también las Administraciones de los cuatro territorios forales. En este contexto se producen numerosos problemas en relación con el derecho a la deducción del IVA. El presente artículo trata sobre las soluciones que se pueden ofrecer.
El impuesto sobre sociedades en 2020
Authors: Sanz Gadea Eduardo
Published: January 2023

El Centro de Estudios Financieros ha tenido, una vez más, la amabilidad de permitirme publicar la crónica fiscal del impuesto sobre sociedades, referida a 2020. La exposición se divide en tres partes. La primera se centra en las normas que, vía decreto-ley, han tenido por objeto incentivar determinadas actividades o facilitar el cumplimiento de obligaciones tributarias en tiempos COVID. La segunda en las contenidas en la Ley de Presupuestos Generales del Estado para 2021. La tercera recoge normas diversas. En fin, en orden a la mejor comprensión de la materia, se ha incorporado un anexo de casos prácticos.
El valor de referencia en el Proyecto de Ley de Medidas de Prevención y Lucha contra el Fraude Fiscal
Authors: Varona Alabern Juan Enrique
Published: January 2023

Uno de los retos más importantes que tiene planteada la fiscalidad inmobiliaria reside en la adecuada valoración de los bienes inmuebles. El llamado «valor real», que constituye la base imponible de algunos impuestos, es una magnitud difícil de concretar en la práctica y ha generado múltiples litigios, especialmente en lo que se refiere a la motivación del valor comprobado por la Administración tributaria. Para superar esta conflictividad el legislador ha concebido el valor de referencia, que es una figura llamada a ocupar una importante función en nuestro sistema fiscal. En este artículo se analizan en profundidad el régimen jurídico del valor de referencia, su relevancia como base imponible de determinados tributos y su incidencia en el resto del ordenamiento jurídico, tomando como base legal la redacción que contiene el Proyecto de Ley de Medidas de Prevención y Lucha contra el Fraude Fiscal de 23 de octubre de 2020. A lo largo de sus páginas se examinan con detalle los principales problemas que suscita esta reforma, al tiempo que se proponen modificaciones que permitan mejorar su regulación legal.