bluuebunny/crossref_metadata_2025 huggingface dataset:
The ultrasound elastography findings in lateral epicondylitis in comparison with healthy individuals
Authors: Torun Bilge İpek , Eren Serhan , Balaban Mehtap
Published: December 2022

Objectives: To evaluate the ability of strain sonoelastography (SEL) in diagnosing lateral epicondylitis (LE) and to asses clinical and diagnostic efficacy of strain SEL in patients with clinically confirmed LE and in healthy volunteers. Methods: Strain SEL was performed on 110 patients with clinical symptoms of LE and on 56 healthy participants. The common extensor tendon (CET) was evaluated with gray-scale and color Doppler ultrasonography (CDUS). The stiffness and the elasticity of the CET was divided into 2 main types and 2 subtypes as a spectrum ranging from hard for 1a to soft for 2b. Results: The thickness of the CET in patients with LE (6.3±1.06 mm) were remarkably thicker than in healthy participants (3.8±0.62 mm) (p<0.001). There were negative significant correlations between the thickness of the CET and lower and mean strain ratios (SR) (rs= [–0.666], p<0.001 for lower SR and rs= [–0.358], p<0.001 for mean SR). Thickness of the CET varied between the groups of elastographic patterns (p<0.001). The SR of tendon in patients with LE (6.68±2.49 mm) were remarkably lower than in healthy participants (11.16±4.88 mm) (p<0.001). The SR of tendon in patients with LE also varied significantly between the groups of elastographic patterns (p<0.001). Conclusion: Strain SEL is a promising sonographic technique for musculoskeletal imaging to differentiate thickening and softening of CET in LE. SR and SEL pattern findings are compatible with gray scale ultrasound and CDUS findings.
Food Severed At Manjalang Mintuo Ceremony At Nagari Lubuk Alai
Authors: Anjelya Fitri , Syarif Wirnelis
Published: December 2022

This study to describe the types of food served and the recipes of the food served at the manjalang mintuo event in Nagari Lubuak Alai. This study used qualitative research methods. The research was carried out in Nagari Lubuak Alai from July 2 to August 7, 2021. The data sources were obtained from bundo kanduang and people who know about the manjalang mintuo event in Nagari Lubuak Alai. Research data in the form of observations, interviews and documentation to informants. The results of this study indicate the types of food served at the manjalang mintuo event in Nagari Lubuak Alai, namely: staple food consisting of: rice, side dishes consisting of chicken curry, fish food and beef rendang, chili sauce served namely: red chili and chili sauce. green chili sauce, vegetables served in the form of boiled chickpeas and pickles and the cakes served are: sponge cake, and agar-agar. A recipe is a guide in which there is the name of the meal, the results of the dish, the ingredients and the amount to be used, the tools needed and how to process the food in order to facilitate the processing.
Effect Of Substitution Of Ketapang Seed Flour (Terminalia Cattapa L) On The Quality Of Nastar
Authors: Mimi Lusi Putri , Syarif Wirnelis
Published: December 2022

This study aims to analyze the effect of braided seed flour subtitute on the quality of nastar with the addition of braided seed flour as much as 15%, 30% and 45%. The study was conducted at the Tata Boga Workshop in October 2021.  This type of research is pure experimental research with a complete randomized design method (RAL) consisting of 4 treatments and 3 repetitions. The object of the study in this study was the addition of 15%, 30% and 45% braided seed flour. The free variable in this study was braided seed flour. The bound variable of the study is the quality of the resulting dumpling crackers covering shape, color, aroma, texture and taste. The analysis of data obtained from the oprganoleptic test involving 5 expert panelists, namely lecturers in Family Welfare Science, Padang State University.The data analysis technique used is Variant Analysis (ANAVA) to analyze sensory test data. The data that has been obtained is then tabulated in the form of tables and analyzed according to the test of each data.Then the data analysis is done, if the data obtained by Fhitung is greater than Ftabel then continued with duncan test. The results showed that the substitution of braided seed flour affects color, and has no effect on shape, aroma, texture and taste.Based on the best research results there is a treatment (X1) 15% with the category of round semicircular shape, uniform and neat shape, golden yellow color, fragrant aroma of cheese, crunchy texture and savory taste, therefore for further research it is recommended to use purple sweet potato flour with 15% substitution (X1) which produces good quality.
Standardization Of Payakumbuh Galamai Recipes In Harau, Lima Puluh Kota Regency
Authors: Putri Tivany , Gusnita Wiwik
Published: December 2022

Galamai Payakumbuh in Harau Subdistrict, Lima Puluh Kota Regency still uses material estimates so that the resulting galamai has different material qualities. This study aims to convert galamai recipes into unit sizes (grams). The method used is a mixed method (mixed method). Qualitative data sources were obtained from 11 people who are experts in making galamai and quantitative data sources were obtained from 10 community panelists who know about galamai and 5 panelists from UNP's Catering lecturers. Qualitative data collection techniques using techniques, namely: data reduction, data presentation and conclusions, while the three quantitative data collection using organoleptic tests. Based on the research conducted, the galamai recipe was obtained, the materials and tools used, the processing process and the expected quality of the galamai. The recipes obtained were then converted and organoleptic tests were carried out to obtain the quality of the galamai including: the shape of the galamai (neat and uniform), the color of the galamai (dark brown), the aroma of the galamai (fragrant), the texture of the galamai (chewy and uniform) and the taste of the galamai (sweet).
Коррекция функциональных расстройств гепатобилиарной и гастроинтестинальной систем у собак с явлениями мальнутриции
Authors: Ушакова Татьяна , Бабкина Татьяна , Федорова Виктория , Дерезина Татьяна
Published: December 2022

Коррекция функциональных расстройств гепатобилиарной и гастроинтестинальной систем у собак с явлениями мальнутрициина фоне аллергической энтеропатии должна осуществляться комплексно с учетом характера трофологических расстройств и степени вовлечения в патологический процесс органов гепатобилиарной и гастроинтестинальной систем. Проведенная дополнительная нутритивная поддержка с применением трехступенчатого функционального комплекса биологически активных добавок на основе пребиотических и пробиотических компонентов «GI-HB-3.1» в составе комплексной схемы коррекции у собак способствовала восстановлению нутритивного статуса больных животных, стабилизации уровня маркеров мальнутриции (RBC -7,030,18×1012/l; Hb - 148,033,01 g/l; HCT - 44,700,47 %; T-Pro – 68,04±0,57 g/l; ALB – 33,60±0,80 g/l; GLB – 34,440,91 g/l; A/G – 0,970,02; К - 3,98±0,15 mmol/l; Ca - 2,54±0,05 mmol/l), разрешению воспалительного процесса в желудочно-кишечном тракте (WBC - 11,100,74×109/l), оптимизации уровня редокс-гомеостаза гепатоцитов (АLТ - 60,70±5,03 U/l; АSТ - 30,58±5,08 U/l; ALP - 87,038,69 U/l) и показателей белково-энергетического обмена (T-Pro – 68,04±0,57 g/l; GLB – 34,440,91 g/l; A/G – 0,970,02) на фоне оптимизации иммунного ответа (Ig E - 5,760,30 U/ml), исчезновению манифестации гастроинтестинального и гепатопривного синдромов на 15-е сутки комплексной коррекции.
Химический состав хвои Abies sibirica Ledeb как индикатор устойчивости дерева к воздействию Polygraphus proximus Blandford
Authors: Романова Мария , Кулакова Надежда , Кулаков Сергей
Published: December 2022

Проведен химический анализ деревьев хвои пихты сибирской поврежденной полиграфом уссурийским. По результатам анализа установлено, что содержание полифенольных соединений и таннидов в хвое здоровых деревьев Пихты сибирской выше, чем в хвое поврежденных полиграфом уссурийским.
Оппозитный четырехцилиндровый двигатель внутреннего сгорания
Authors: Якунин Андрей
Published: December 2022

Выполнены тепловой расчет и тепловой баланс двигателя, динамический расчет и уравновешивание двигателя, прочностной расчет. Разработана конструкция двигателя, представленная основными разрезами. Также спроектированы топливная система, система охлаждения и система смазки двигателя с мокрым картером, построены их схемыс и расчитаны основные агрегаты.

В качестве специальной части спроектирован гаситель крутильных колебаний. Приведены сборочный чертеж гасителя, описание, расчет коленчатого вала на крутильные колебания.
Внедрение новейшего оборудования в участки кузовного ремонта станций технического обслуживания
Authors: Зиннурова Эльза , Быстров Владимир
Published: December 2022

В данной работе описано внедрение новейшего оборудования в участки кузовного ремонта станций технического обслуживания. Содержится аналитическая часть (анализ потребностей рынка и характеристики станций технического обслуживания), специальная часть (подбор новейшего оборудования).
Existence theory for implicit fractional q-difference equations in Banach spaces
Authors:   ", Laledj Nadjet ,   Laboratory of Mathematics, Djillali Liabes University of Sidi Bel-Abbes, P.O. Box 89 Sidi Bel Abbes 22000, Algeria e-mail: nadjet 69@hotmail.fr", Abbas Said ,   "Department of Electronics, Tahar Moulay University of Saida, P.O. Box 138, EN-Nasr, 20000 Sa da, Algeria e-mail: abbasmsaid@yahoo.fr", Benchohra Mouffak ,   "Laboratory of Mathematics, Djillali Liabes University of Sidi Bel-Abbes, P.O. Box 89 Sidi Bel Abbes 22000, Algeria e-mail: Benchohra@yahoo.com", Henderson Johnny ,   "Department of Mathematics, Baylor University, Waco, Texas 76798-7328, USA e-mail: Johnny Henderson@baylor.edu"
Published: December 2022

"This paper deals with some existence results for a class of implicit fractional q-difference equations. The results are based on the fi xed point theory in Banach spaces and the concept of measure of noncompactness. An illustrative example is given in the last section."
Global existence and stability of solution for a p-Kirchhoff type hyperbolic equation with damping and source terms
Authors:   ", Ouaoua Amar ,   Laboratory of Applied Mathematics and History and Didactics of Mathematics, Faculty of Sciences, University of 20 August 1955, Skikda, Algeria e-mail: a.ouaoua@univ-skikda.dz & ouaouaama21@gmail.com", Khaldi Aya ,   "Laboratory of Applied Mathematics and History and Didactics of Mathematics, Faculty of Sciences, University of 20 August 1955, Skikda, Algeria e-mail: ayakhaldi21@gmail.com", Maouni Messaoud ,   "Laboratory of Applied Mathematics and History and Didactics of Mathematics, Faculty of Sciences, University of 20 August 1955, Skikda, Algeria e-mail: m.maouni@univ-skikda.dz & maouni21@gmail.com"
Published: December 2022

"In this paper, we consider a nonlinear $p-$Kirchhoff type hyperbolic equation with damping and source terms $$u_{tt}-M\left( \underset{\Omega }{\int }\left\vert \nabla u\right\vert ^{p}dx\right) \Delta _{p}u+\left\vert u_{t}\right\vert ^{m-2}u_{t}=\left\vert u\right\vert ^{r-2}u.$$ Under suitable assumptions and positive initial energy, we prove the global existence of solution by using the potential energy and Nehari's functionals. Finally, the stability of equation is established based on Komornik's integral inequality."
rostros del error: decisiones políticas adoptadas sin criterio estratégico
Authors: Spota Julio César
Published: December 2022

El presente escrito se fija como propósito principal discutir asuntos contemporáneos de Defensa Nacional argentina a la luz de las complejidades verificadas en el entorno internacional. En atención a la deriva de eventos recientes en materia de adquisición de capacidades militares, el planteo del trabajo consiste en describir la naturaleza del problema que aqueja el proceso de toma de decisión político-estratégico nacional enmarcándolo en los escenarios geopolíticos globales. El texto se estructura de forma secuencial con ánimo de tensionar el perfil de las resoluciones políticas concretas con aspectos formales de la teoría estratégica. Tras una presentación introductoria donde se describe un episodio reciente sobre un proyecto de adquisición en materia de capacidades aéreas, se analizan las posibles repercusiones aparejadas por el cambio súbito en la identidad del proveedor militar internacional que se elige. Luego son abordadas algunas inconsistencias de política exterior como correlato de un esquema estratégico nacional carente de enfoque sistémico. El trabajo recibe clausura en un corolario donde los puntos repasados convergen en una conclusión esbozada con ánimo heurístico.
configuración de la dinámica cooperativa en seguridad en Suramérica entre 1985 y 2015
Authors: Camargo Ángela
Published: December 2022

Este artículo retrata la formación de una dinámica de cooperación en seguridad y defensa en la región sudamericana entre 1985 y 2015. Este proceso es analizado en forma de círculos concéntricos, que implican una identificación no sólo espacial sino también temporal, entendiendo que la alianza argentino-brasileña iniciada entre 1985 y 1992 fue una de las primeras aproximaciones a los procesos de cooperación en seguridad, como espacio de diálogo y cooperación en materia de defensa regional, que se amplió y aplicó durante la década de los noventa a los países del Cono Sur, hasta la creación de la Unión de Naciones Suramericanas y el Consejo de Defensa Suramericano entre 2000 y 2015.
economía política internacional de las bioenergías: avances y límites en el mercado eléctrico argentino
Authors: Sabbatella Ignacio
Published: December 2022

El objetivo del artículo es analizar la incidencia de la escala global sobre la nacional en la incorporación de bioenergías en el mercado eléctrico argentino a partir del programa RenovAr (2016-2019). Desde de la Economía Política Internacional (EPI) de la energía en su perspectiva latinoamericana, se parte como hipótesis de trabajo que el RenovAr propició débilmente la participación de actores nacionales y el desarrollo de capacidades tecnológicas propias, de modo que contribuyó a la adopción acrítica de la ola global en materia bioeléctrica y a una mayor dependencia de actores y tecnologías foráneas.  La estrategia de investigación se encuadra dentro de un estudio de caso con el fin de comprender las oportunidades y los límites de la expansión del mercado de energías renovables en un país periférico.
Después del dólar: perspectivas para el sistema monetario internacional
Authors: Sergent Adrien
Published: December 2022

Desde el fin de los acuerdos de Bretton Woods, cada crisis económica global desata conjeturas sobre el rol del dólar estadounidense en la economía mundial. Sin embargo, la moneda norteamericana sigue siendo la divisa clave del sistema monetario internacional pese a que no haya ninguna regla o acuerdo internacional que lo sustente. Aunque hasta ahora los pronósticos sobre un eventual fin de su hegemonía siempre fueron refutados, las propias vulnerabilidades económicas de los Estados Unidos, las tensiones geopolíticas y el surgimiento de monedas digitales abren de nuevo este interrogante en un mundo todavía en crisis por la COVID-19. Este artículo se propone analizar las principales alternativas existentes que podrían remodelar el sistema monetario internacional a mediano plazo.
Green Bonds: Quick Insight into One of the Most Implemented Sustainable Debt Instrument to Tackle Climate Change
Authors: Bohner Santiago
Published: December 2022

The importance of climate change and its impacts on different areas has helped to increase the implementation of financial instruments that seek to mitigate or adapt future events. After Paris Agreement in 2015 a particular instrument started to gain momentum: Green Bonds are debt instruments which focus on financing only green projects and even when the need financial flows are higher than actual contributions, green bonds issuance has been breaking major milestones since 2007. Until June 2021, cumulative volume of green bonds was 1.6 trillion dollars, mostly coming from United States, China, and Europe. Countries are exposed to climate change risks despite its contribution to it however efforts from some regions such as Latin America or Africa are still very low. Also, an unorganized transition to a greener future could increase instability within prices, people, and natural resources.
Projetos de sociedade: reflexões sobre a Base Nacional Comum Curricular e a educação em construção no Brasil
Authors: Camilo de Camargo Isabel , Rodrigues Gomes Aguinaldo
Published: December 2022

Este artigo tem como objetivo refletir sobre as propostas de educação existentes na Base Nacional Comum Curricular, promulgada em 2018, com foco no Ensino Médio. Pretende-se também esclarecer as intenções e os posicionamentos políticos e econômicos para a educação existentes nesse documento. Para alcançar tais objetivos, buscamos primeiramente compreender as principais características da sociedade ocidental contemporânea e seus desdobramentos no cotidiano das pessoas. Essa discussão se faz importante para analisarmos que tipo de sociedade a atual proposta de educação está construindo ou almeja construir. Em segundo lugar, analisamos a composição e as principais perspectivas presentes implícita e explicitamente na Base Nacional Comum Curricular. Utilizamos como referências para refletir sobre a sociedade contemporânea as obras de Bauman, Han e Ball. Nosso trabalho é de natureza qualitativa, realizado por meio da análise documental da Base Nacional Comum Curricular, relacionando-a com perspectivas pedagógicas. A reflexão sobre a sociedade em que vivemos é importante para pensarmos sobre qual educação queremos para os nossos jovens.
AIDS: o diálogo entre livros didáticos de Ciências (PNLD 2017/2020), professores/as e alunos/as
Authors: Campos Corrêa Lourdes Maria , Elenita Pinheiro de Queiroz Silva Elenita
Published: December 2022

Este trabalho buscou cotejar o modo de apresentação e produção do tema AIDS em livros didáticos de Ciências, aprovados em duas edições do Programa Nacional do Livro Didático (2017, 2020). Para tanto, foram analisados livros de 7º e 8º anos, Utilizando-se o método de análise de conteúdo de Laurence Bardin. Os critérios para seleção das coleções foram: terem sido submetidas e aprovadas na edição anterior e na posterior à implantação da atual Base Nacional Curricular Comum; apresentarem o maior índice de distribuição em escolas públicas do Brasil; serem destinadas ao ensino de Ciências dos anos finais do Ensino Fundamental. Foram encontradas inclusões de novos aspectos, como a menção à Lei nº 12.984/14, que prevê a criminalização de preconceitos manifestos contra pessoas que vivem com HIV, e informações sobre as profilaxias pré e pós-exposição. A localização do tema apresenta-se nos mesmos conteúdos clássicos, como a reprodução, os métodos contraceptivos e as Infecções Sexualmente Transmissíveis; e permanece a responsabilização individual da transmissão do HIV/AIDS e a cultura do medo e da morte. Portanto os livros trazem discussões que ampliam a reflexão sobre a vida com HIV/AIDS, mas ainda muito dependentes de ações efetivas dos docentes em sala de aula. Ainda há que se dar passos mais largos em direção à construção de educações que superem os preconceitos sobre a AIDS e as pessoas que com ela convivem.
Zooplankton vizsgálatok gemenci vizes élőhelyeken
Authors: Körmendi Sándor
Published: December 2022

Between March and September in 1994 we examined the Crustacea and Rotatoria fauna of five different water bodies (Duna, Sió, dead arms and temporary pool) in Gemenc. During the period of the investigation we determined altogether 38 Rotatoria taxons, 10 Cladocera taxons, 6 Copepoda taxons.
Digital Transformation of Slovenian Urban Municipalities: A Quantitative Report on the Impact of Municipality Population Size on Digital Maturity
Authors: Debeljak Arian , Dečman Mitja
Published: December 2022

Rapid technological progress and its concomitant need for new skills, ways of working and collaborating, paired with dynamic socio-economic change, have highlighted the main challenge facing Europe’s urban municipalities. Being the part of the public sector closest to citizens and their needs, the challenge addresses digital transformation’s goals to support and promote broader growth in the digital domain optimally and to realise digital transformation benefits such as user-friendly and citizen-centred services, increased quality of life and better business environments. Urban municipalities must identify local strengths, priorities and needs, including performance and digital maturity assessment, and define strategic goals and implementation roadmaps to implement digital transformation optimally. Furthermore, they must increase city administration, decision-maker and citizens awareness of the opportunities and benefits digitally enabled solutions offer.

A comprehensive digital maturity self-assessment is the first step towards successful digital transformation. An example of a framework for such an assessment is the framework of the European Commission’s Intelligent Cities Challenge (ICC), the EU’s bespoke support programme for coaching, facilitation and inspiration, and successor to its Digital Cities Challenge. Therefore, the objective of our research was to analyse the digital maturity self-assessment results undertaken by eleven Slovenian urban municipalities utilising ICC’s assessment methodology framework for government services and social connectivity, which includes indicators sets of digitising public services, digital connectivity and open data. We further focused on the potential impact of municipality population size on its digital maturity. According to the existing research, this is one of the significant potential explanatory factors why municipalities differ in terms of digital transformation implementation and adaptation.

One would a priori expect larger municipalities to be digitally more mature than smaller ones because they have more resources at their disposal, however, our results prove that this is not the complete picture. There is, however, a relationship between municipality population size and digital maturity, including indicators of open data sharing and security, but not entirely in the manner expected. Furthermore, our analysis has shown that municipality population size does not influence overall digital maturity but individual digital maturity indicators, highlighting the need to develop more detailed and accurate individual digital maturity indicators. Although the influence of municipality population size on overall digital maturity could not be demonstrated, its partial influence on individual sets is essential when endeavouring to achieve efficient digital transformation.
DEVELOPMENTS AND APPLICATIONS OF SECTORAL
QUALIFICATIONS FRAMEWORKS
IN BORDER AND COAST GUARDING COURSE DESIGN
Authors: CHERSAN Ileana
Published: December 2022

The surge of developing Sectoral Qualifications Frameworks and their use in vocational
training for the past few years can be illustrated by a Frontex2 initiative in the extensive area
of border and coast guarding. The EU authorities have tried to promote and model a
harmonised approach to course design and training based on the European Qualifications
Framework and Bologna and Copenhagen processes, matching the developments in general
education across Europe. The aim of this paper is to examine the particular case of Sectoral
Qualifications Framework for Border and Coast Guarding, focusing on vocational
specificities, recent developments and practical applications at the level of course design.
The corpus of the analysis consists of a specific training program in course design developed
by Frontex in the past 5 years. The content analysis focuses on two main tiers: recent
developments in SQF course design and applications of SQF in border and coast guarding
course design. Each of these levels has structural and functional features with direct and
critical implications onto national law enforcement curricula and training programs design,
such as consistent revision of job competences, recognition of non-formal and informal
learning and national accreditation and validation processes of qualifications and border
police training programmes.
DIALOGISM AND MEANS OF REFORMULATION
IN PUBLIC DIPLOMATIC DISCOURSE FOLLOWING CRISIS
SITUATIONS
Authors: POPA Corina
Published: December 2022

The aim of the present paper is to find out the essence of the discursive moment
(understood as an act or an event having a strong social echo which gives rise to a massive
amount of texts in the international sphere and in the press space) which was created by the
Syrian crisis from August-September 2013 in the Romanian public diplomacy. To this
purpose, we will use and analyse a heterogeneous corpus of texts belonging to different
genres (press releases, interviews, public discourses) and we will outline the specialized
expressions referring to international conflicts (recorded by the documents of international
law) and the glosses of these expressions in order to depict the rhetoric and discursive
manner in which they are used in these genres. We will also focus on the linguistic markers
of the speakers taking part in the three-sided communication situation: the specialized
discourse of International Law – mediation text – large audience. Another aim will be the
manner in which the texts of international law are used (throughout quotation, allusions
and also the adherence of the discourse to the legal articles).
Java para Telemóveis: MIDP 2.0
Authors: Cardoso Jorge
Published: December 2022

A programação em Java para dispositivos móveis, nomeadamente telemóveis, é muito diferente da programação em Java para computadores de secretária. Pretende-se, neste livro, iniciar o programador de linguagem Java a este novo ambiente de programação. Mais propriamente, o livro focar-se-á num subconjunto da tecnologia Java ME - as aplicações MIDP, uam vez que é esta a tecnologia presente nso telemóveis Java.
Peran Direksi Wanita dalam Memoderasi Performa Perusahaan Terhadap Pengungkapan Sukarela Integrated Reporting
Authors: Ivone Ivone , T.G Natasya Des
Published: December 2022

Integrated reporting is a new development in the world of reporting that combines company financial and non-financial information. This study aims to prove the effect of company performance on integrated reporting disclosures with female directors as a moderating variable. The research object is a non-financial company registered with the Value Reporting Foundation for the period 2017 – 2021. The research was conducted through logistic regression tests and moderated regression analysis (MRA) tests. The results of the study show that ROA has a significant positive effect on integrated reporting disclosures. Meanwhile, ROE and MBVE have a significant positive effect on integrated reporting disclosure with moderation of female directors. Female directors are able to moderate the relationship between company performance and voluntary disclosure of integrated reporting.

Keywords: Firm Performance, Gender Diversity, Integrated Reporting, Voluntary Disclosure
Motivasi Pajak, Sanksi Pajak, dan Efektivitas E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi
Authors: Dewi Kadek Anggi Sintya , Supadmi Ni Luh
Published: December 2022

This study aims to determine the effect of tax motivation, tax sanctions and the effectiveness of e-filing on individual taxpayer compliance at KPP Pratama West Denpasar. The research population is individual taxpayers at KPP Pratama West Denpasar with a total sample of 100 respondents. The data analysis technique in this study is multiple linear regression. The results showed that tax motivation, tax sanctions, and the effectiveness of e-filing had a positive effect on individual taxpayer compliance at the West Denpasar KPP. The implication of this research is that the results of the research conducted provide evidence that individual taxpayer compliance can be influenced by tax motivation, tax sanctions and the effectiveness of e-filing at KPP Pratama West Denpasar.

Keywords: Motivation; Sanctions; E-Filing; Taxpayer Compliance
Bahasa IndonesiaSistem Informasi Akuntansi, Sistem Pengendalian Internal, Kepuasan Karyawan dan Kinerja Karyawan
Authors: Dewi Ni Luh Dela Yunita , Kresnandra Anak Agung Ngurah Agung
Published: December 2022

In the current era of globalization, the financial sector, especially Rural Banks, is experiencing intense competition which causes companies to pay more attention to the performance of their employees. The research was conducted with the aim of finding out the effect of Accounting Information Systems, Internal Control Systems and Employee Satisfaction on the Performance of BPR Employees in Tabanan Regency. The research was conducted at the BPR in Tabanan Regency, namely 270 populations with employees as samples, namely those related to finance, 72 respondents. Data obtained through questionnaires and analyzed by multiple linear regression. The research gave the results that accounting information systems, internal control systems, and employee satisfaction have a positive and significant impact on employee performance in BPR Tabanan Regency.

Keywords: Accounting Information System; Internal Control System; Employee Satisfaction; Employee Performance
Determinan Penyerapan Anggaran Badan Pengelolaan Keuangan dan Aset Daerah
Authors: Ananda Tiara Syifa Putri , Maria Maria , Sari Yuliana
Published: December 2022

This study aims to examine the components that influence the level of budget absorption in the Regional Financial and Asset Management Agency (BPKAD) of Palembang City. The research population is employees who play a role in the process of preparing and implementing the budget at BPKAD Palembang City using a saturated sample consisting of PPK, PPTK, Treasurer, Secretariat Section, Budget Section, Asset Section and Accounting Section with a total of 51 people. Data analysis used multiple linear regression techniques with SPSS software. The research findings show that planning, HR competencies and external pressures have an effect on budget absorption while procurement documents have no effect. Simultaneously these four components affect budget absorption by 38%. The implications of this research can be considered in managerial decision making when planning, managing and implementing budgets.

Keywords: Budget Absorption; Planning; Procurement Documents; Human Resources Competence; External Pressure
Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi
Authors: Rinanto Eka , Furkan Lalu Muhammad , Hidayati Siti Aisyah
Published: December 2022

The study was conducted to analyze the effect of tax authorities' services and taxpayer knowledge on compliance with the level of taxpayer compliance with taxpayer awareness as a moderating variable in Mataram City during the Covid 19 pandemic. The study population was taxpayers registered at KPP Mataram Barat. The number of samples is 100 people with accidental sampling method. This research is a quantitative study with data processing methods using IBM SPSS Statistics 24. The results show that tax authorities have an effect on the level of taxpayer compliance, knowledge of the taxpayer has no effect on the level of taxpayer compliance. This research uses the moderating variable of taxpayer awareness to see the interaction between tax authorities and taxpayer knowledge variables. The results show that the interaction of taxpayer awareness is not able to moderate the relationship between tax authorities and taxpayer compliance, while the interaction of taxpayer awareness is able to moderate the knowledge of taxpayers on the level of taxpayer compliance.

Keywords: Fiscal Service; Taxpayer Knowledge; Taxpayer Compliance; Taxpayer Awareness; Moderating Variable
Strategi Operasional Baitul Maal Wa Tanwil dalam Menghadapi Ketidakpastian Lingkungan
Authors: Falah Muhammad Helmi , Husnan Lalu Hamdani , Sokarina Ayudia
Published: December 2022

Previous studies related to the Baitul Maal Wa Tanwil (BMT) problem generally only made an inventory of the problems without connecting these various problems and their implications for BMT's strategy in developing its organization. Therefore, researchers used exploratory qualitative research methods to answer research questions using semi-structured interview methods, triangulation of sources and theory. This study aims to explore the operational strategy of BMT in carrying out its dual function. The results of the study reveal that the operational strategy of BMT is to focus on the role of baitul tamwil (business institution) by tending to override the role of baitul maal (social institution). This pragmatism is caused by various challenges such as limited funds, the many philanthropic institutions, overlapping regulations on zakat management by BMTs, and managerial competence. These challenges not only make BMT focus on its business institutions, but also make BMT focus on limited circles so that financial inclusion has not been achieved.

Keywords: BMT; Pragmatism; Islamic Economics
PENGELOLAAN HUTAN MANGROVE BERBASIS MASYARAKAT DI DESA BUDENG, KECAMATAN JEMBRANA, KABUPATEN JEMBRANA
Authors: Ginanjar Ujang Rija , Adnyana I Wayan Sandi , Sudarma I Made
Published: December 2022

The mangrove forest in Budeng Village is managed by local communities by forming farmer groups. The interaction of the people of Budeng Village in mangrove management, this will determine the sustainability of the mangrove area in the future. It is necessary to have the right strategy in mangrove management by following the rules of balance and sustainability. The purpose of this study is to analyze changes in mangrove forest cover, find out the perception and participation of the community in mangrove forest management and develop an ideal mangrove forest management strategy. Data collection includes using literal studies, observations, questionnaires and Forum Group Discussion. Samples in this study was 30 people. Data analysis was performed using SWOT matrix and QSPM matrix. The condition of mangrove forests in Budeng Village is relatively good, there is an increased in mangrove forest cover covering an area of 36 ha in the period from 2016 to 2021. The level of community perception in mangrove forest management excellent categories and the level of community participation is in high categories. The general strategy on mangrove forest management in Budeng Village is growth strategy. Based on the results of the SWOT analysis, there are 14 alternative strategies for mangrove forest management in Budeng Village with a priority strategy based on the results of the Total Attractiveness Score calculation is to increase the role and commitment of local governments in mangrove forest management in Budeng Village.

Keywords: mangroves; perception; participation; strategy; management
FITOREMEDIASI LIMBAH DOMESTIK (Greywater) MENGGUNAKAN TANAMAN MELATI AIR (Echinodorus palaefolius) DAN ECENG GONDOK (Eichornia crassipes) UNTUK MENURUNKAN KONSENTRASI BOD, COD DAN AMONIA
Authors: Nurhidayanti Nisa , Huda Helbi Nurul , Ardiatma Dodit
Published: December 2022

Sustainable development can lead to an increase in the amount of wastewater produced from industrial waste and household domestic wastewater which contains materials/substances that can endanger human life and disrupt environmental sustainability. The aim of this research is to determine the optimum concentration of domestic wastewater for growth of water jasmine and water hyacinth and to determine the effectiveness of the phytoremediation method using plants water jasmine (Echinodorus palaefolius) and  water hyacinth (Eichornia crassipes) in reducing  concentrations of BOD, COD and ammonia in domestic greywater wastewater. The stages of the research method began with sampling  waste water, testing wastewater,  acclimatization of plants,  range finding test / phytoreactor test and continued with data analysis. The results of the test parameters of domestic greywater waste for 7 days obtained the final value of COD is 0.50 mg/L, BOD is 0 mg/L, and Ammonia is 0 mg/L. Based on the research results obtained the effectiveness of reducing COD concentrations by 99.65%; BOD of 100%; and 100% ammonia. This shows that the use of the phytoremediation method using water jasmine and water hyacinth is very effective in reducing the levels of BOD, COD and ammonia in domestic greywater wastewater and has met the quality standards for domestic wastewater.

Keywords: Phytoremediation, Domestic Greywater, Water Jasmine, Water Hyacinth
STATUS KEBERLANJUTAN LAHAN SAWAH DI KABUPATEN TABANAN
Authors: Sawitri Djelantik A.A.A. Wulandira , Mahendra Made Sudiana Sudiana , Windia Wayan , Sudarma Made
Published: December 2022

The conversion of paddy fields that occurred in Tabanan district has caused concern because the number continues to increase every year. Of the various forms of agricultural land use, paddy fields are land that has undergone many changes in designation so that the conversion of paddy fields occurs rapidly and massively. The total area of ??paddy fields that decreased in the 5 years from 2016 to 2020 was 1,193.54 hectares. Seeing this phenomenon, it is important to know how the status of rice fields in Tabanan Regency is sustainable using five dimensions, namely economy, ecology, social, technology and institutional.  The data were obtained through interviews with Pekaseh (kelihan subak) and farmers who carried out the conversion of paddy fields in nine subaks in nine sub-districts in Tabanan Regency, namely Pupuan, Penebel, Baturiti, Kediri, Tabanan, Kerambitan, Selemadeg, West Selemadeg, and East Selemadeg Districts. The analysis used is MDS (Multi Dimension Scaling) which is an adjustment of Rapfish using RSI TM Software (Rapid Sustainability Index) which was developed for the assessment of sustainability functions in general. The results showed that the multi-dimensional sustainability index obtained a value of 59.70 with a moderately sustainable sustainability status with the index value for each dimension being 74.56 for the ecological dimension with moderately sustainable status, 48.82 for the economic dimension with less sustainable status, 75.42 for the social dimension with sustainable status, 52.43 for the institutional dimension with moderately sustainable status and 47.25 for the technological dimension with less sustainable status. It is suggested that the local government of Tabanan Regency should to pay attention to the attributes that exist in the economic and technological dimensions so that it is expected to change its sustainability status to be quite sustainable, or sustainable and the attributes that exist in the ecological and institutional dimensions (sufficiently sustainable) can shift its status to continyu so that the value of the multi-dimensional index can increase.

Keywords: conversion; paddy fields; sustainability status
APLIKASI MOVING BED BIOFILM REACTOR (MBBR) DENGAN MEDIA BAMBU UNTUK MENGURANGI KADAR PENCEMARAN AIR SUNGAI (STUDI KASUS ANAK SUNGAI MUDING KAJA)
Authors: Dwiyana Dewa Arya , Suarna I Wayan , Sila Dharma I Gusti Bagus
Published: December 2022

Changes in the function of land on the riverbanks into residential areas have triggered a large amount of organic material that enters into river water, causing river water to degradation in quality. If we ignored this, it will trigger the growth of pathogenic bacteria that endanger human life. One alternative way to overcome the degradation in river water quality due to increased organic material is using the MBBR method with bamboo as its media. This one of method that uses the growth of bacteria attached to the media to reduce the organic material content in river water. The purpose of this experiment was to determine the effect piece of bamboo media and the biggest effectiveness value of reducing BOD and COD levels in Muding Kaja tributary water with a determined of filling ratio, dissolved oxygen and detention time. The results show that the highest effectiveness using the MBBR method with bamboo media can reduce BOD level until 90,946 % with filling ratio 30% and time detention as long 5 hours and reduce COD level until 30,435 % by using filling ratio 30% and time detention for 5 hours. From this research we can conclude that MBBR method using bamboo as media affected to reduce BOD5 dan COD level. MBBR Method  very efffective to reduce BOD5 level and less effective to reduce COD level in water river.

Keywords: River water pollution, Moving Bed Biofilm Reactor, Bamboo media, Effectiveness
PEMETAAN ZONA AGROKLIMAT SCHMIDT FERGUSON MENGGUNAKAN DATA STASIUN PENGAMAT HUJAN DAN PRODUK DATA SATELIT IMERG DI PROVINSI BALI
Authors: Putranto Wahyu Widodo , Nuarsa I Wayan , Kartini Ni Luh , Andi Yuda I Wayan , Wiratmaja I Made Dwi
Published: December 2022

Schmidt Ferguson map based on rainfall data is utilized to maximize agricultural potential by knowing the spatial pattern of agro-climatic zones. This study aims to produce Schmidt Ferguson agro-climatic zone by corrected IMERG Satellite rainfall data by station base data in Bali Province. The length of monthly rainfall data from each source is six years (2015 – 2016). Initially, IMERG Final Precipitation data level 3 is validated to 73 rainfall observation stations over Bali. Statistical methods used for this purpose are correlation coefficient (r), Root Mean Square Error (RMSE) and paired t-test. The validation results show a good correlation value of 0.62 – 0.93, RMSE value of 63.33 – 208.86 mm, the results of the paired t-test there are significant. Hereinafter, IMERG data are corrected by simple linear regression equation y = 0.905x + 4.0979 with an R2 value of 0.5878. The Schmidt Ferguson agro-climatic zone mapping from rain observation station data resulted in 5 climate zones, namely climate zone B, C, D, E, and F and from IMERG product data, 4 climate zones, namely climate zone B, C, D, and E.

Keywords: Observation; IMERG;Data Validation; Schmidt Ferguson Agroclimate Zone
Emosi Remaja Kecanduan Game Online Mobile Legends
Authors: Mulyani Ulfa , Wahidah Fitriani
Published: December 2022

Emosi remaja yang tidak dapat terkendalikan ketika bermain game online mobile legends yang menimbulkan reaksi berlebihan terhadap yang ada di sekitarnya, untuk itu tujuan penelitian dilakukan adalah agar mengetahui gambaran emosi remaja yang berdampak dari kecanduan game online mobile legends serta mengetahui faktor dari penyebab kecanduan game online mobile legends. Metode penelitian yang dilakukan adalah penelitian kualitatif deskriptif dengan  teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Subjek penelitian ini adalah remaja yang berusia 13 tahun sampai dengan 17 tahun yang berjumlah 10 orang subjek remaja dengan pemain aktif game online mobille legend di kecamatan Mandau, Duri, Riau. Data dianalisis secara deskriptif. Pelaksaan penelitian ini dimulai dari perancangan penelitian, pengumupulan data, analisis data dan memverifikasikan data yang ditemukan. Hasil penelitian terdapat dari emosi remaja yang kecanduan game online mobille legends yang mana adanya emosi yang tidak stabil, berkata kasar, emosi yang meledak-ledak, berkelahi, tidak bisa berkomunikasi dengan baik, memukul benda di sekitar, melakukan kekerasan, mengeluarkan suara keras kepada orang sekitar, berlebihan dalam bersikap serta kesal mengalami kekalahan. Faktor yang mempengaruhi kecanduan game online mobile legends yang disebabkan oleh faktor internal remaja dengan memiliki keinginan untuk bermain terus menerus dan faktor eksternal dari lingkungan remaja yang mempengaruhi remaja untuk kecanduan game online mobile legends. Disimpulkan bahwa emosi remaja yang kecanduan game online mobile legends emosi yang tidak karuan, tidak bisa mengendalikan emosi dan mengeluarkan kalimat kasar.
Depression among medical students in Saudi Arabia in the last 3 years: a review
Authors: Ismail Kawther , Alabkary Sukinah , Ismail Ibtihal , Alsamahiji Batool , Hamoud Zahra , Arqan Wjdan , Altarouti Noor
Published: December 2022

Depression is a mental state characterized by persistent low mood and anhedonia for 2 weeks or more. It is estimated that 3.8% of the population is affected. The primary purpose of our study was to review the prevalence and risk factors of depression among medical students in Saudi Arabia. A systematic search was performed through PubMed and Saudi Digital Library databases. The legibility of the articles was assessed by checking the source's reliability. Any article that discusses the association of depression during the COVID-19 pandemic in medical students or any articles that examine another psychiatric illness with depression were excluded. The prevalence of depression among medical students in Saudi Arabia ranged from 14.7% to 55.8%, with a mean prevalence of 35.25%. Various questionnaires were used to evaluate depression, and the extracted data, which revealed that medical students tend to have mild to severe depression, was summarized. The findings of this review suggested that the high depression rate among female medical students might be due to differences in psychological, biological, social, and family factors. Being in clinical years, having a psychiatric history and significant life events, having long travel time from home to university, being a parent, and non-Saudi increase the risk of depression in medical students.
Political Trust in Times of Pandemic: A Survey on The Impact of Covid-19 on The Situation of Refugees in The Kurdistan Region of Iraq
Authors: Yaseen Taha Mohammedali
Published: December 2022

The northern region of Iraq (the KRI) hosts the majority of Syrian refugees and IDPs. The KRI hosts more than 98% of registered Syrian refugees in Iraq. In the KRI, like anywhere else, the pandemic has more socio-economic and psychological impact among the refugee population.  According to another report published by the ESCWA, the pandemic has resulted in increased stigma, xenophobia and discrimination. According to the same source, the refugees have been constantly accused of contributing to a wider spread of COVID-19, and of having a significant impact on food security, nutrition and access to basic services. 
This survey has been conducted to investigate the impact of the pandemic and its ramifications on the refugee community in the KRI. It has been conducted solely among the refugees residing inside the camps located in three KRI governorates, Erbil, Duhok and Suleymania, which represent 39% percent of the total refugee community in the KRI.  The research aims to assess the socio-political/economic impact of the COVID-19 situation on the community which lives in the camps across the region, and focuses on the situation of the refugee population inside the camps during the pandemic. It examines (i) the challenges this community faces because of the pandemic; (ii) the way the Syrian refugee communities deal and interact with the news of COVID-19; (iii) the economic impact of the pandemic and the levels of self-reliance and revenues of this community; (iv) this community’s interest in and knowledge of the current issues; (v) the degree of satisfaction with the quality of services in the camps, and (vi) general trust in the state’s institutions.
العلاقات الأمريكية- السعودية بعد الحرب العالمية الثانية الى عام 1956
Authors: Yousif Ibrahim Hariwan
Published: December 2022

ترتبط الولايات المتحدة الامريكية بعلاقات استراتيجية مع دول معينة في الشرق الأوسط والخليج العربي. ومن بين اهم تلك الدول المملكة العربية السعودية التي شهدت علاقتها مع الولايات المتحدة الامريكية تطوراً مهماً بعد الحرب العالمية الثانية ولا سيما 1939-1945.
ان الصراعات التي حدثت بعد الحرب العلمية الثانية بين كل من الولايات المتحدة الامريكية والاتحاد السوفيتي لما عرف بالحرب الباردة، الدافع الرئيسي لنشوء مثل هذه العلاقات، اذ حاولت الولايات المتحدة فرض سيطرتها وهيمنتها على منطقة الخليج العربي ولا سيما المملكة العربية السعودية لدوافع اقتصادية وسياسية.
ومن جهتها حاولت عائلة ال سعود حاولت بجد إقامة العلاقات من اجل تقوية سيطرتها على الدولة، والحد من امتداد المد الشيوعي بقيادة الاتحاد السوفيتي، والتخلص من المد الثوري الجمهوري بقيادة جمال عبد الناصر، حيث حينها كان الاعلام المصري يمثل تهديداً حقيقياً لزعزعت امن واستقرار المنطقة.