bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Brand Ambassador, Brand Image, dan Brand Awareness terhadap Keputusan Pembelian Produk Skincare MS Glow di Kota Surabaya
Authors: Sulistyana Anggraheny , Aminah Siti
Published: October 2023

The high market demand in the category of facial skin care series has resulted in various brands emerging and creating intense competition. The purpose of this study was to determine the effect of brand ambassadors, brand image, and brand awareness on purchasing decisions for MS Glow skincare products in the city of Surabaya. MS Glow is a skincare brand that has achieved success with the 2020 Indonesia Best Brand Award (IBBA). The research method used is a quantitative method by distributing questionnaires. The population of this research is MS Glow female consumers who are domiciled in Surabaya, aged at least 17 years, and have purchased MS Glow skincare. The research sample used accidental sampling technique with a total sample of 80 respondents. Data analysis technique using PLS. The results of the study show that brand ambassadors have a significant positive influence on purchasing decisions. Brand Image has a significant positive influence on purchasing decisions. Brand awareness also has a significant positive influence on purchasing decisions.

Keywords: Brand ambassador ; Brand Awareness ; Brand Image ; Purchase Decision
Nuevo registro y notas sobre el patrón de actividad del puerco espín de cola corta (Coendou rufescens: Erethizontidae) en el departamento de La Paz, Bolivia
Authors: Ayala Guido Marcos , Viscarra María Estela , Ticona Herminio , Martínez Jesús , Wallace Robert Benedict
Published: October 2023

Los puercoespines (Coendou, Erethizontidae), son uno de los mamíferos menos estudiados por sus hábitos arborícolas y nocturnos. Se tiene confirmada la presencia de tres especies para Bolivia: Coendou longicaudatus boliviensis, C. bicolor y C. rufescens. Se tiene poca información sobre la ecología, historia natural y distribución de estas especies en Bolivia, con solo seis registros de puerco espín de cola corta (C. rufescens) en los departamentos de Santa Cruz y Cochabamba. Este trabajo reporta la presencia y el patrón de actividad de C. rufescens en el departamento de La Paz en el Valle de Acero Marka, Bolivia. Se instalaron 62 estaciones de cámaras trampa, acumulando un esfuerzo de muestreo de 3.696,81 trampas noche, obteniendo un total de 66 fotografías y 10 eventos independientes. Este estudio es el primero para el departamento de La Paz y amplía la distribución de C. rufescens hacia el oeste de Bolivia específicamente a orillas del río Aceromarka en los Yungas, a una altitud de 3.195 m. Además, reportamos un patrón de actividad predominantemente nocturno con registros entre las 20:26 h y 02:24 h.
CONSTITUIÇÃO DE 1988 E A FORÇA NORMATIVA DAS NORMAS ORÇAMENTÁRIAS IMPOSITIVAS: O ORÇAMENTO PÚBLICO BRASILEIRO E SUA REALIDADE DUAL
Authors: Silva Pedro Bruno Santos , Do Nascimento Carlos Francisco
Published: October 2023

Este artigo tem como propósito analisar o fenômeno da força normativa da Constituição Federal de 1988 no contexto das chamadas normas pré-orçamentárias e, por conseguinte, avaliar seus impactos na nova abordagem dual assumida pelo Orçamento Público brasileiro. A Constituição de 1988 assumiu de forma inequívoca seu compromisso com o Estado Democrático de Direito, e, por extensão, com a proteção e promoção dos Direitos Fundamentais. Dessa maneira, a Constituição irradia sua normatividade por todo o Ordenamento Jurídico brasileiro, inclusive nas normas relacionadas à atividade financeira do Estado. Logo, o Orçamento Público desempenha um papel crucial na busca pela efetivação dos direitos estabelecidos na Lei Fundamental. De acordo com a doutrina predominante, o Orçamento Público brasileiro é tradicionalmente tido como de caráter autorizativo, o que significa que não vincula o Poder Executivo à execução dos gastos nele previstos. No entanto, as mudanças introduzidas pelas Emendas Constitucionais n.º 86/15 e n.º 100/19 estabeleceram o dever de executar as previsões orçamentárias. Para a elaboração deste artigo, adotou-se o método dedutivo, partindo da análise de diplomas legais e teorias pertinentes à temática. Como resultado, observa-se que o Orçamento Público brasileiro apresenta uma realidade dual: coexistem as normas orçamentárias, que possuem natureza autorizativa, e as normas pré-orçamentárias, que têm caráter impositivo, pois estão previstas em diplomas legais com maior força normativa, o que as torna vinculantes em sua observância.
MODERN LINGUISTIC STUDIES AND ARTIFICIAL INTELLIGENCE OBJECTIVES AND OBSTACLES / THE ARABIC LANGUAGE AS A MODEL
Authors: Obaid Halwas AL KAFAJY Qisma
Published: October 2023

The aim of the research is to show the recent linguistic studies and artificial intelligence and what they include in terms of objectives and obstacles, and this is on the Arabic language as a model, as the research problem is represented in stating the current impact of artificial intelligence in the Arabic language, and how this language was affected by the events taking place in the world, and its ability to keep pace with These streams In this research, we present a descriptive and analytical reading of the current reality of the Arabic language, and its relationship in reality to computing and artificial intelligence, and what it includes in terms of goals or obstacles in this language during this new field, and promising prospects for its expansion, and activating its programs and applications to be on the tip of the iceberg, Fruitful in solving problems and overcoming obstacles, Where the theoretical framework came in the study to learn about language computing, which is a set of applications that use artificial intelligence algorithms to solve linguistic issues. Symbolic systems and their use, Verbal comprehension, word fluency, relational fluency, verbal reasoning, verbal memory, grammar, and spelling. Accordingly, linguistic technology is based on transforming everything related to the language, such as syntax, morphology, rhetoric, propositions, and other branches of the Arabic language to another aspect called computerized digital images. Therefore, it is necessary to have There is interest in building and organizing the linguistic technology that contains these arts
A PROPOSED ENTRANCE TO REDUCE THE PHENOMENON OF ASYMMETRY OF ACCOUNTING INFORMATION IN THE LIGHT OF THE JOINT AUDIT SYSTEM
Authors: Abdulameer JAWAD Mohammed , Saadi HASSEN Reem , CHOKRI Slim
Published: October 2023

The aim of the research is to identify the concept، importance and characteristics of joint auditing and to identify the concept and effects of accounting information asymmetry, as well as study the impact of the joint audit system on the asymmetry of accounting information and study the impact of the experience and independence of joint auditors on the asymmetry of accounting information. The research problem centers on the negative effects that result from the asymmetry of the accounting information for users of that information, as well as the necessity of applying the joint audit method to reduce this phenomenon and benefit from the experience and independence of the joint auditors، and the research problem was summarized in the following question: Does the joint audit system contribute to reducing the phenomenon of asymmetry of accounting information? The research reached several conclusions، the most important of which is that the effectiveness of the experience of the joint auditors increases with the participation of individuals who have knowledge and experience in the financial and accounting aspect to reduce the asymmetry of accounting information.
USING FINANCIAL TECHNOLOGY APPLICATIONS AND ARTIFICIAL INTELLIGENCE IN DEVELOPING THE BANKING SECTOR
Authors: NAILI Hassiba , HABBAR Mohammed
Published: October 2023

The trend towards financial technology and artificial intelligence has become the dominant feature in providing banking services and managing banking activity, as this modern trend imposed by the technological revolution in recent years has allowed radical changes in the structure of banking services and customer interaction patterns, and there fore most banks seek to invest in Applications of financial technology and artificial intelligence and entering into partnerships with merging companies to improve their competitiveness and increase reliance on modern technology in providing banking services, and accordingly this research paper aimed to shed light on what financial technology and artificial intelligence are and highlight the role of their applications in developing the banking sector accredited. This is based on the descriptive approach because it is commensurate with the nature of the subject being taught. The study concluded that the use of artificial intelligence has helped to develop banks' performance by improving the quality of banking services which is provided to customers, reducing transaction costs and increasing efficiency due to the rapid response to customer requests, it may take a long time, and it may sometimes be impossible for humans to analyze all data It also contributed effectively to the availability of financial services to marginalized and excluded groups in the formal financial systems. The study also concluded that financial technology can make banking services faster, cheaper, and more secure, transparent and available
MACRO PRUDENTIAL POLICIES AND THEIR IMPACT ON FINANCIAL STABILITY IN IRAQ
Authors: Khalaf RADI Hassan , IBRAHIM Nabil , Abdul Najm AL-ABDALI Saad , Dawood SALMAN Jamal
Published: October 2023

The macro prudential policy expresses a set of procedures and steps through procedures and steps through which systemic risks are identified, monitored and controlled to reduce the accumulation of these risks and enhance the financial system‘s ability to withstand shocks, using a set of tools based on a set of basic indicators, and systemic risks are meant: risks of developments that threaten the stability of the financial system and thus the entire economy. The Iraqi economy was exposed to internal and external complex shocks that led to the distortion of the production structure and all sectors and disparity in income, which led to an increase in unemployment rates, an increase in poverty rates and budget deficits, which led to the accumulation of debts, and an imbalance occurred between savings and desirable investment, and the rooting of the imbalance in the structure of foreign trade (between exports and imports The weakness of the monetary and financial policies and their conflict in many cases, the weakness of the banking system and the underdevelopment of the financial market all led to the economy‘s inability to resist those complex, complex and even simple shocks, which led to the failure to achieve the financial stability in Iraq necessary to achieve sustainability in it
Contribution of Snacks and Physical Activities to Elevated Blood Pressure of Adolescent Girls in West Java, Indonesia
Authors: Rahfiludin Mohammad Zen , Asna Alfi Fairuz , Suroto Suroto , Hidayanti Lilik
Published: October 2023

Introduction: The prevalence of hypertension in Indonesia has continued to increase over the last few years. An unhealthy diet and lack of physical activity can elevate blood pressure, particularly if an unhealthy lifestyle has been followed since adolescence. This study aimed to analyze the correlation between snack consumption and physical activity with blood pressure in adolescent girls. Methods: A cross-sectional study was conducted with 349 adolescent girls from seven Islamic boarding schools in West Java, Indonesia. Data on daily food and snack consumption were obtained by the 24-hour recall for 3 non-consecutive days. Blood pressure was measured using a digital blood pressure instrument, and the results were categorized by age, gender, and height. Linear regression analyses were performed to investigate determinants of blood pressure. Results: A total of 120 (34.4%) of the adolescent girls in the study had hypertension. A majority of girls had inadequate daily intake (energy, fat, carbohydrates, and sodium; only total protein intake met Indonesia’s recommended dietary allowance). Snacks were found to be high in protein, fat, and carbohydrates, with consumption levels above 15%. More than half (61.9%) of the subjects’ daily sodium intake came from snacks. Low-fat intake from snacks was associated with an increase in blood pressure in this study. Daily nutritional intake affecting blood pressure included sodium and total fat intake. Lack of physical activity in adolescent girls was not a risk factor for elevated blood pressure. Conclusion: Fat and sodium intake was associated with elevated blood pressure in adolescent girls.
Perspective of Primigravida Mother’s Experience in Their Birthing Process Utilising HypnoBirthing
Authors: Paramasivam Thavamalar , Mariappan Umapathi , Chong Mei Chan
Published: October 2023

Introduction: Child birth can be an enjoyable process for all birthing women. Use of HypnoBirthing®Mongan during birthing process induces the women to be relaxed and minimises her fear. The aim of the research is to explore the perspective of primigravida mother’s experience in their birthing process utilising hypnobirthing. Methods: A qualitative study involving 10 participants were carried out in a private hospital in Malaysia. Purposive sampling was used. Women using HypnoBirthing during birthing were interviewed for 40 minutes using semi structured, face to face method. Analysed using thematic analysis. Results: Three main themes were identified namely: ‘physical and emotional effect of pain’, ‘behaviour response to pain’ and ‘maternal and newborn wellbeing’. Physical and emotional effect of pain has four subthemes where else the other has two subthemes. Conclusion: Women using Hypnobirthing enjoyed the birthing process and immediate bonding with the newborn.
Thromboelastography Parameter and Its Association with Survival of COVID-19 Patients: A Retrospective Cross-Sectional Study
Authors: Wiyono Nita , Hernaningsih Yetti , Hajat Arifoel , Notopuro Paulus Budiono , Mohd Yusoff Narazah , Moses Emmanuel Jairaj
Published: October 2023

Introduction: Coagulopathy associated with Coronavirus disease 2019 (COVID-19) may cause life-threatening complications, especially in severe or critically ill COVID-19 patients. Thromboelastography (TEG) is an effective, dynamic, and reliable test to assess the complete coagulation process. This study aimed to determine the association between selected TEG parameters and survival in COVID-19 patients. Methods: This study was a retrospective observational study using data from medical records of COVID-19 patients who were hospitalized in Dr. Soetomo Hospital, Surabaya, Indonesia. There were 94 COVID-19 patients consisting of 76 survivors and 18 non-survivors. The association between TEG results and certain TEG parameters with survival status was considered significant if the p-value ≤ 0.05. Results: Increased coagulation activity had a significant association with the survival status of COVID-19 patients (p=0.04). There were no significant differences in all TEG parameters between COVID-19 patients who survived and those who did not survive (p > 0.05). Based on the TEG analysis tree, the most TEG results found were secondary fibrinolysis (21.3%) and fibrinolytic shutdown (24.5%). No significant association was found between the coagulability and fibrinolysis abnormality with the survival status in COVID-19 patients (p > 0.05). Conclusion: There was no significant difference in TEG results between COVID-19 survivors and non-survivors. However, based on the TEG result, an increase in coagulation activity is associated with a lower survival rate. Further study with detailed timing of TEG examination, disease severity and comorbidities stratification in COVID-19 patients may be needed.
Cellular Uptake of Catharanthus roseus-Silver Nanoparticles in Human Hepatocellular Carcinoma HepG2 Cells
Authors: Azhar Nur Asna , Abu Bakar Siti Aishah , Ngalim Siti Hawa , Ahmad Nor Hazwani
Published: October 2023

Introduction: Nanoparticles exhibit unique features and currently at the forefront of cutting-edge research. Silver nanoparticles (AgNPs) are among the most promising and widely commercialised nanoproducts in various fields. The interaction of these AgNPs with cells remain unclear to connect with its toxicological endpoints. The aim of this study was to investigate the cellular uptake of C. roseus-AgNPs in hepatocellular carcinoma cells HepG2. Methods: The HepG2 cells were treated with the mean IC50 value of C. roseus-AgNPs which was 4.95±0.26 µg/mL for 24, 48 and 72 hours. The effects were compared with the untreated cells and other treatments which include camptothecin, C. roseus-aqueous extract, and AgNO3. Inductively coupled plasma optical emission spectroscopy (ICP-OES) was used to quantify the intracellular Ag+ and Ca2+, while transmission electron microscopy (TEM) imaging was used to visualise the nanoparticle distribution. Results: The HepG2 cells have significantly taken up Ag+ from C. roseus-AgNPs with at least six times higher compared to Ag+ from AgNO3. The intracellular Ca2+ detected in HepG2 cells for all treatments were significantly higher than the untreated cells, in time-dependent manner. TEM images indicated the endocytosis of C. roseus-AgNPs with the presence of endosomes and exocytic vesicles. Conclusion: The significant accumulation of intracellular Ag+ demonstrated the efficiency of the C. roseus-AgNPs uptake while the increased Ca2+ indicated the early sign of cell injury. The cellular uptake was mainly through endocytosis. These findings are crucial to correlate the physicochemical properties of C. roseus-AgNPs with the anticancer mechanisms towards the development of liver cancer therapy.
Attitude Towards Anti-smoking Measures and Its Associated Factors Among Adults in Sub-urban Area, in Kuala Terengganu, Terengganu, Malaysia
Authors: San San Oo , Aung Myat Moe Thwe , Ibrahim Mohd Salami , Nyi Nyi Naing , Mat Azmi Intan Suhana Munira , Abd Aziz Aniza , Aung San Thitsa
Published: October 2023

Introduction: General population across different countries have shown an overall support for anti-smoking measures that vary significantly by certain population parameters. However, characteristics of the public attitude in a community who has been exposed to prolonged awareness campaigns and smoke-free area legislation is unclear. Consequently, we investigate residents who reside next to Batu Buruk beach in Kuala Terengganu city which has been gazetted as a smoke-free area since 2017. Methods: The cross-sectional study involves self-administered validated questionnaires. Multiple linear regression with forward method was applied to identify significant factors associated with the attitude towards anti-smoking measures. Results: A total of 295 residents participated. Most of them were Malays (96.6%), married (64.4%), attained up to the secondary school level (45.4%) and employed (59.7%). The mean value of the total attitude scores was 181.86 (range: 70-200). Multivariate analyses revealed those having higher monthly income had a higher total attitude scores (adjusted b: 6.91, 95% CI: 2.15, 11.66), while current daily smokers had a lower total attitude scores towards anti-smoking measures than non-smokers (adjusted b: -23.30, 95% CI: -29.55, -17.05). These findings highlight comparatively stronger and more consistent support for anti-smoking measures that may vindicate high-stake investment and legislation against smoking. Conclusion: The novel evidence may also better-inform the strategy to expand the initiatives further through profiling the target population with heightened emphasis on the economic standing and prevalence of current daily smokers. Future research may adopt experimental design to establish causality relationship between predictors and outcomes revealed in this community.
Psychometric Properties of The Indonesian Version of Hypertension Self Care Profile
Authors: Salami Salami , Choo Soon Siew , Mohd Said Faridah , Wilandika Angga
Published: October 2023

Introduction: Uncontrolled hypertension is a leading cause of death worldwide and self-care is one of the essential management strategies. However, data regarding the psychometric properties of self-care instruments in the Indonesian context is lacking. This study aims to validate the Hypertension Self-care Profile (HBP SCP) instrument in the Indonesia version. Methods: A forward-backward translation technique was used for the Hypertension (HBP SCP) questionnaire. This questionnaire had three domains namely motivation, self-efficacy, and behavior. It was completed by a total of 191 respondents and the survey was conducted from September to December 2021 in the Health Primary Care Bandung West Java, Indonesia. The Cronbach’s alpha was used to test the reliability scale, the content validity index was assessed by five experts, and item inter-correlation was analyzed to test the total items. Results: The results showed that the content validity index was in the excellent category with a value of 0.89. The Cronbach’s alpha coefficient was 0.875, indicating satisfactory internal consistency. Furthermore, the total items correlation had a significance value of 0.05 (df = N-2) for the three scales namely 0.353-0.742, 0.302- 0.642, and 0.237-0.649 for motivation, self-efficacy, and behavior, respectively. Conclusion: The Indonesian version of the Hypertension HBP SCP instrument is valid and reliable.
Morphology of Mandibular Condyle in The Population of Sarawak: A Retrospective Cross-sectional Study Using Digital Panoramic Radiograph
Authors: Tan Yy Jean , Lim Woei Tatt , Lee Sie Wei , Shim Chen Kiong , Bujang Mohamad Adam
Published: October 2023

Introduction: The morphology of the condyles changes naturally with age, gender, face type, occlusal force, functional load, malocclusion type, and the right and left sides. Although condylar shape and size differ throughout populations, there have been few investigations on condylar morphology, particularly in the Malaysian population. Methods: This retrospective, observational, cross-sectional survey was conducted at the Oral and Maxillofacial Surgery Clinic of Sarawak General Hospital from September 2021 to March 2022, involving radiographic assessment of condylar morphology from 893 panoramic radiographs. Age, gender, ethnicity and dentition status using Eichner index were extracted from the data. Descriptive statistics were used. Pearson’s chi-square test was used to determine the association between the independent variables (age, gender, ethnicity and dentition status) and the shape of the mandibular condyle. A p-value of < 0.05 was considered statistically significant. Results: Only 450 panoramic radiographs were included in this study. The condyles were outlined and grouped into four categories, namely pointed (40.2%), round (32.8), angled (18.8), and flat (8.2%). Condylar morphology was found to be significantly associated with gender (p<0.005) and insignificant with other independent variables. Conclusion: The findings suggest that the most prevalent condylar morphology among the Sarawak population is the pointed shape, in contrast with other previous studies that reported the round shape condylar morphology as the majority shape.
The Level of N-Carboxymethyllysine and C-Reactive Protein in Type 2 Diabetes Mellitus and it’s Association with HbA1c in Diabetic Nephropathy
Authors: Mat Rahim Mohd Zulhafiz , Wan Azman Wan Norlina , Yaacob Najib Majdi , Wan Mohamed Wan Mohd Izani , Shafii Noorazliyana
Published: October 2023

Introduction: N-Carboxymethyllysine (CML) is involved in diabetic nephropathy (DN) via production of oxidative stress, growth factors and cytokines. C-reactive protein (CRP) is an inflammatory marker associated with diabetes risk. This study is to determine the level of serum CML and CRP in Type 2 diabetes mellitus (T2DM) patients and healthy subjects and to determine the correlation between CML and CRP with glycated haemoglobin (HbA1c) in T2DM patients. Methods: This is a case-control study on 73 T2DM patients without nephropathy, 74 T2DM patients with nephropathy and 73 healthy subjects, aged from 18 to 65 years old. Fasting venous blood was taken and analysed for CML, CRP, HbA1c, and creatinine. The comparisons of serum CML and CRP among the three groups and the correlation between CML and CRP with HbA1c (in T2DM patients) were determined. Results: The differences in CML [median (Interquartile Range) (IQR)] between healthy subjects [131.80 (73.56) ng/ml] and T2DM patients without nephropathy [188.80 (55.95) ng/ml]; between healthy subjects and T2DM patients with nephropathy [237.70 (439.04) ng/ml] were statistically significant (P<0.001). The differences in CRP [median (IQR)] between healthy subjects [1.64 (1.91) ng/ml] and T2DM patients without nephropathy [2.15 (5.64) ng/ml]; between healthy subjects and T2DM patients with nephropathy [4.75 (6.91) ng/ml] were statistically significant (P<0.001). Logistic regression showed CML and CRP are independent predictors of diabetic groups. There was no correlation between HbA1c with CML and CRP in T2DM groups. Conclusion: Since serum CML and CRP are independent predictors of DN, their levels can be used to identify high-risk diabetic patients prone to developing DN.
Factors Associated with Work-related Musculoskeletal Disorders Risk among Bamboo Craftsman in Mojorejo Village, Ponorogo Indonesia
Authors: Akbar Rahma Ratih Andhika , Afif Arifah Dian , Rosanti Eka
Published: October 2023

Introduction: Work-related Musculoskeletal disorders (WMSDs) becomes the one of most-occupational problem and highly related to the individual and work factors. Eighty percent (80%) workers in the woven bamboo industry in Mojorejo Village dominated by middle aged workers (>40 years) that most of their producing activities are manually handled, without using machine or modern technology. Incompatibility work station, long working hours and repeated movement aggravated the WMSDs risk. This study aims to describe the WMSDs risk and determine its factors based on individual characteristics. Methods: There are 58 workers as respondents in this cross-sectional study. Data were collected and analyzed using quantitative method. Posture Exposure (PE) were measured using the QEC instrument. While the WMSDs risk were measured using PLIBEL. Individual factors (PE, Age, Working Period) related to WMSDs were analyzed using Multinomial Logistic Regression (95% CI). The Chi-square test were also used to compare PE rates among WMSDs risk levels. Results: Most respondents (48.3%) with 51-70% PE rate have a high level of WMSDs risk. While 27 % respondents with PE rate >70% have a very high level. The neck is the region most exposed to the WMSDs (score 15.5/very high level risk). PE rate is the only factor that significantly related to WMSDs risk (sig. = 0.043; Rsquare = 0.529; r =0.703). While the age and working period has no significant correlation (Sig = 0.859 and 0.851 respectively). Conclusion: Based on the result, immediate improvement required to be implemented. It is suggested to redesigned work stations adjusted to the workers posture and position.
The Mediating Effect of Government Policy on the Relationship Between Knowledge and Smes' Performance
Authors: Yadewani Dorris , Durai Pandi Oyyapan , Bhaumik Amiya , Poddar Sandeep
Published: October 2023

The primary goal of this study is to investigate the impact of knowledge on the performance of SMEs in Padang, where government policy serves as a mediator. The following are the study's specific objectives: (1) to look into the effect of knowledge on SME performance, and (2) to look into the effect of government policies on SME performance. (3) Examine the impact of government policy on the relationship between knowledge and SMEs' performance. The population in this study consists of all leaders or owners of SMEs in the field. A total of 375 samples were collected. Purposive sampling is a type of non-probability sampling. This study employs PLS-SMART to test the existing hypotheses. According to the findings of the research, (i) knowledge has a positive impact on SME performance; (ii) government policies have a positive impact on SME performance; and (iii) government policies are proven to mediate the relationship between knowledge and SME performance.
Regulating Fintech Lending in Indonesia: A Study of Regulation of Financial Services Authority No. 10/POJK.05/2022
Authors: Noor Afif , Wulandari Dwi , Muhammad Afif Aqila-Syarief
Published: October 2023

POJK 10/2022 was issued by the Financial Services Authority to replace POJK 77/2016 with a new nomenclature. The difference in name certainly has implications for the substance or content of the regulation. The purpose of this study is to explain the regulation of fintech lending in POJK 10/2022, which replaces POJK 77/2016. This is normative juridical research, which uses a statutory approach to conceptualize law as a norm or rule that applies and becomes a reference for people's behavior. The data sources come from secondary data. According to the findings of the research, the regulation of fintech lending in POJK 10/2022 is more comprehensive than that in POJK 77/2016. Several articles contain new provisions, such as those concerning sharia funding for fintech, provisions for recipients of invoice defaults, and supervision of fintech lending, though several provisions in these articles remain unchanged from the previous regulations. POJK 10/2022 vastly improves on POJK 77/2016, which has been revoked and is no longer in effect.
Desenvolvimento dos talentos: uma análise das trajetórias a partir da percepção das crianças, das famílias e dos educadores
Authors: Machado Andrezza Belota Lopes , Almeida Leandro Silva
Published: October 2023

Este artigo descreve trajetórias de desenvolvimento dos talentos de crianças e adolescentes nas áreas acadêmica, do desporto e artística, tomando as perspectivas das próprias crianças e dos adolescentes, de seus encarregados de educação e de seus professores. Foi finalidade do estudo uma análise dos processos conducentes ao desenvolvimento dos talentos, considerando as variáveis pessoais e contextuais de vida e educação. As nove crianças e adolescentes participantes do estudo foram indicadas por apresentar excelência na expressividade dos seus talentos. Os dados coletados pelas entrevistas apontam que o talento acadêmico está fortemente associado às altas capacidades cognitivas dessas crianças, enquanto o treinamento ou a prática deliberada está associada às crianças com talento na área do desporto e das artes. Nalguns casos, as crianças e os adolescentes sentem-se alvo de exclusão na escola, necessitando que os professores e o currículo escolar atendam às suas características e necessidades.
Effects of an Occupation-Based Intervention on Hand and Upper Extremity Function, Daily Activities, and Quality of Life in People With Burn Injuries: A Randomized Controlled Trial
Authors: Khanipour Mahnoosh , Lajevardi Laleh , Taghizadeh Ghorban , Azad Akram , Ghorbani Hooman
Published: October 2023

Importance: Occupational performance and function are affected in people with burn injuries to the hand and upper extremity; this can lead to the development of some disabilities and endanger quality of life.

Objective: To investigate the effects of occupation-based intervention on hand and upper extremity function, daily activities, and quality of life in people with burn injuries.

Design: Randomized controlled trial.

Setting: Specialized burn hospital in Iran.

Participants: Patients (N = 20) with burn injuries to the hand and upper extremity.

Interventions: The control group received only traditional rehabilitation, and the intervention group received traditional rehabilitation and took part in the Cognitive Orientation to daily Occupational Performance (CO-OP) protocol (18 sessions, 45 min/day, for both groups).

Measures: Assessments included the CO-OP; Michigan Hand Outcomes Questionnaire; Shortened Disabilities of the Arm, Shoulder and Hand Questionnaire; Modified Barthel Index; World Health Organization Quality-of-Life Scale–Brief; a visual analogue scale; measurements with a goniometer and dynamometer; and the figure-of-eight method. These evaluations were conducted with both groups before the rehabilitation program commenced and at Wk 2, 6, and 14 (follow-up).

Results: The results showed that there were notable changes in all the study variables except edema in both groups. However, these changes (p [V] ≤ .05) were not statistically significant between the two groups.

Conclusions and Relevance: According to the results, the occupation-based interventions are as effective as traditional therapeutic interventions for the improvement of hand and upper extremity function, ability to perform daily activities, and quality of life in people with burn injuries.

What This Article Adds: The CO-OP protocol, as an occupation-based intervention, can improve hand performance, ability to perform daily activities, and quality of life in people with burn injuries, and thus it can be useful in rehabilitation clinics.
Tinjauan Komprehensif Sociopreneurship dalam Konteks Pendidikan: Suatu Analisis Bibliometrik
Authors: Oktavianto Rizki
Published: October 2023

Survei angkatan kerja nasional yang diselenggarakan oleh BPS tahun 2023 menunjukkan bahwa lulusan pendidikan menengah cenderung mendominasi tingkat pengangguran terbuka. Penguatan kewirausahaan pada peserta didik melalui social entrepreneurship (sociopreneurship) dapat menjadi alternatif solusi peningkatan keterserapan lulusan di dunia kerja. Ragam kebijakan dan praktik baik dalam penguatan sociopreneurship pada ranah pendidikan tentunya memerlukan dukungan dari hasil-hasil riset agar tercapai tujuannya secara optimal. Penelitian ini bertujuan mengidentifikasi dan menganalisis berbagai literatur ilmiah menggunakan analisis bibliometrik untuk menemukan topik utama, sumber, penulis, artikel yang banyak dikutip, dan negara-negara yang membahas tentang sociopreneurship dalam ranah pendidikan. Selain itu, penelitian ini juga bertujuan memahami struktur konseptual, intelektual, dan sosial dari literatur terkait sociopreneurship dalam pendidikan. Analisis bibliometrik dalam penelitian ini difokuskan pada artikel jurnal terindeks Scopus yang dipublikasikan dalam rentang tahun 2013 hingga 2023. Hasil penelitian disajikan dalam dua bagian. Pertama, analisis kuantitatif terkait gambaran umum sociopreneurship dalam konteks pendidikan disajikan dalam bentuk tabel, grafik, dan pemetaan. Pada analisis ini ditemukan sebanyak 610 artikel terpublikasi. Kedua, melakukan kajian literatur dari lima literatur yang memiliki sitasi terbesar. Hasil penelitian bermuara pada suatu konklusi bahwa prospek riset ke depan terkait sociopreneurship dalam pendidikan masih relatif tinggi. Penelitian terkait pengembangan model, strategi, dan media pembelajaran yang mengintegrasikan konten sociopreneurship baik secara intrakurikuler maupun ekstrakurikuler dapat menjadi topik yang relevan untuk kajian-kajian selanjutnya.
Disrupting Manly Development
Authors: Evans Jennifer
Published: October 2023

This chapter reveals how medical texts presented boys’ bodies as vulnerable to conditions that might impede the development of adult manliness. The moist temperaments of prepubescent boys meant that hernias, and subsequent herniotomy surgery, were common. This created a cultural spectre of childhood castration that robbed adult men of their potency and vigour. As puberty approached, the precariousness of boys’ ripening was emphasized by genitourinary ill health. Disruption caused by hernias, bladder stones, urinary difficulties, and swellings could all consign a man to remain forever on the cusp of manhood, beardless, with a squeaking voice, and lacking the means to engage in sexual activity and to father children.
IRP AND RENT, CAPITAL GAINS FROM PROPERTY LEASE
Authors: Amado Cardozo Paredes Angel , Beatriz Mereles Ibarra Diana , Rosalba Sánchez Bruno Nilsa
Published: October 2023

This research work aims to demonstrate whether taxpayers comply with the tax formalities in the specific case, personal income tax, income category, capital gain from property lease, since it is important for taxpayers to know on the new current updates of the new tax reform law 6380/19 since it is important to know this data to improve formality and therefore seek solutions to the problems of our country. The approach used was quantitative, statistical data was obtained with more exact results, a descriptive investigation was planned, through closed surveys to know exactly what the real situation is in the formal field, resulting in a majority unaware of the new updates of the current regulations. It is important to note that most of the taxpayers of this tax obligation are not aware of or updated on the new tax reform, as there are also taxpayers with little interest in learning about it.
IRP OBLIGATION FOR THE FORMALIZATION OF INDEPENDENT PROFESSIONALS
Authors: Antonio Jara Duarte Cesar , Javier López Núñez Hugo
Published: October 2023

This research work aims to demonstrate whether taxpayers comply with the tax formalities in this specific case the personal income tax of independent professionals, since it is important to know this data to improve the formality in our country therefore seek solutions to these problems. Our quantitative approach gave us statistical data with more accurate results, a descriptive investigation was planned, through closed surveys to find out exactly what the real situation is in the formal sphere, resulting in a majority being unaware and in other cases omitting to avoid contributing to state coffers due to disagreement with the management of state economic resources. It is important to note that the majority of the taxpayers of this tax obligation are not satisfied with what is established by the State, so it helps or a factor is created to try to find other alternatives to be informal and therefore avoid contributing or paying less than the established taxes.
COMMERCIAL STRATEGIES FOR THE FUMIGATION SERVICE
Authors: Emanuel Acosta Ortiz Claudio , Lorena Ramírez Duarte Heidy , Magdalena Jiménez Toledo María
Published: October 2023

umigation also contributes to the development of trade, but currently there are very few companies interested in developing this type of activity, mainly due to the high marketing budget it requires and the lack of techniques or technologies to achieve good performance. With the research work, commercial strategies were established for the fumigation service in Ciudad del Este. As a general objective, the description of new strategies to enhance the fumigation service was proposed. To carry out the research work, the quantitative paradigm was used, the method was deductive and the descriptive level. The data collection technique was a survey with closed questions, carried out to companies in the field of fumigation in Ciudad del Este. According to the results obtained from the questionnaire, it was possible to understand that the most current means to promote the fumigation service by companies is customer service and after-sales, they also apply online sales and the vast majority have advice. of marketing, but still require a constant change in their strategies to expand the fumigation service in Ciudad Del Este.
IMPORT OF COMPONENTS FOR FEW RECOGNIZED CELL PHONES
Authors: Gustavo Ruiz Burgos Héctor , Laureano Rojas Tito , Alberto Arias Davalos Zhris
Published: October 2023

Currently there is a growth in the demand for cell phones of unrecognized brands. These devices may present technical failures or of the physical components themselves, which in most cases requires the replacement of the damaged part. The main difficulty is finding the necessary spare parts for the repair since they are imported components and in most cases it leads to running out of the mobile device for several days or weeks. For this research, the survey technique was applied, addressed to 8 companies that import spare parts for cell phones who are located in the Jebai Center Gallery in Ciudad del Este, through the elaboration of a questionnaire with closed questions, with the objective of knowing the difficulties that prevent the importation of spare parts for little-recognized cell phone brands, the approach used was quantitative and the level of research was descriptive. Thanks to the results of the data collection instrument, it was possible to identify that the main difficulties that prevent the importation of spare parts for little-known cell phone brands are the high import taxes.
INCLUSION POLICY OF CIUDAD DEL ESTE COMPANIES FOR THE HIRING OF PEOPLE WITH DISABILITIES
Authors: Prieto Gayoso Anastacia , Carolina Oviedo Mora Leidi , Rocío Santander Barreto Raquel
Published: October 2023

The present study is oriented towards the Inclusion Policy of the Companies of Ciudad del Este for the Hiring of Persons with Different Capacities implemented within some public or private companies of Ciudad del Este. For this, an investigation was carried out with a mixed approach, where it was designed a structured survey that has been applied to officials with different capacities of some public and private companies in Ciudad del Este and an interview carried out in the exclusive department to those in charge of people with said capacity. The results of the field work made it possible to show that the strategies applied during the process of this work responded effectively in terms of the inclusion laws that show the incorporation of people with different abilities within the Public entity and the same as not comply with the provisions will be sanctioned with an established fine.
IMPACT OF THE PANDEMIC ON THE ORGANIZATIONAL MANAGEMENT OF COMPANIES
Authors: María Flores Santacruz Jessica , Lourdes Martínez Leguizamón María , Adorno Benítez Estelvina
Published: October 2023

In this final degree project called “Impact of the pandemic on the organizational management of companies” whose objective is to analyze the strategies adopted in organizational management by companies during the pandemic, to face the challenges. The qualitative approach was adopted as a study method, using a questionnaire with 10 questions addressed to senior officials of 6 large companies in Ciudad del Este from different fields. The answers were used to analyze the different types of problems that the companies had and mainly to know the strategies that they have used to solve or reduce the effects of these problems. With the research done and the results obtained, it is concluded that the companies were prepared for the crisis, perhaps not for this type of crisis, which is the arrival of the pandemic, but they affirm that they were able to stay in the market thanks to the strategies they used and the skill of its administrators.
Reforma de la fiscalidad de las PYMES
Authors: Alonso Alonso Roberto
Published: October 2023

Con la publicación en el BOE de la Orden de Módulos para 1998, lo que deberá tener lugar antes del próximo 15 de febrero, culminará el proceso de reforma del régimen de tributación de las PYMES cuyo periplo se inició con el Acuerdo del Consejo de Ministros de 21 de junio de 1996 (BOE de 18 de octubre) por el que se acordó la constitución de una Comisión interministerial para el estudio y propuesta de medidas sobre la fiscalidad de las pequeñas y medianas empresas, que rindió informe en septiembre de 1997.
Siguiendo las recomendaciones que se desprenden del informe evacuado por la citada Comisión Interministerial, la Ley 66/1997, de 30 de diciembre, de Medidas Fiscales, Administrativas y del Orden Social, ha introducido las modificaciones legales pertinentes en el IRPF, en el IVA y en el IGIC, modificaciones legales que han motivado, a su vez, la adaptación correspondiente de los Reglamentos de desarrollo de los citados impuestos, lo que se ha operado por el Real Decreto 37/1998, de 16 de enero.
En este trabajo de urgencia se analizan las principales innovaciones que afectan al IVA y al IRPF, ciñéndonos al estudio de las novedades introducidas en materia de determinación del rendimiento neto en el IRPF y de los regímenes especiales de tributación en el IVA, así como a las nuevas reglas de coordinación de uno y otro impuestos establecidas al respecto, sin extender los comentarios a aquellas otras modificaciones que, por resultar de general aplicación, operan también en el ámbito de las PYMES.
Se establece el ámbito de aplicación de los distintos regímenes de determinación del rendimiento neto en el IRPF (estimación directa, en sus dos modalidades normal y simplificada, y estimación objetiva por signos, índices o módulos) y su coordinación con los regímenes de tributación por el IVA; en cuanto a la determinación del rendimiento neto, se comentan las peculiaridades de la nueva estimación directa simplificada y los aspectos novedosos de la modalidad de signos, índices o módulos de la estimación objetiva (la modalidad de coeficientes ha quedado suprimida); se analizan las modificaciones introducidas en materia de pagos fraccionados y de obligaciones contables y registrales; se estudia el nuevo régimen simplificado del IVA y las modificaciones que afectan al régimen especial de la agricultura, ganadería y pesca y a los regímenes especiales del comercio minorista (de determinación proporcional de bases imponibles y del recargo de equivalencia); y se hace, por último, un recordatorio de la problemática que pueden conllevar los cambios en el régimen de tributación por el IVA (regularización de deducciones por bienes de inversión).
El contexto determinante del fraude de Ley Tributaria
Authors: Ruiz Zapatero Guillermo G.
Published: October 2023

El presente trabajo pretende examinar la problemática del fraude de ley tributaria conjugando consideraciones estrictamente tributarias con otras que pertenecen al ámbito de la teoría general del Derecho. En concreto, se sostiene que, al menos en el ámbito tributario, la norma de fraude de ley del artículo 24 de la Ley General Tributaria es una norma jurídica secundaria de acuerdo con la caracterización de dichas normas llevada a cabo por N. Bobbio. Esta calificación permite, en opinión del autor, precisar el proceso aplicativo de la norma de fraude así como resolver más adecuadamente determinadas cuestiones prácticas (nacimiento de la obligación tributaria en el caso de la aplicación de la norma de fraude, eficacia retroactiva o no de la liquidación, fundamento de la exclusión de la sanción, etc.). Por último, considerando determinados casos, se plantea la cuestión de que, siendo uno de los requisitos del fraude la utilización de una norma para una finalidad distinta de la suya propia, en el ámbito tributario esta finalidad «distorsionada» a menudo se difumina y/o desaparece, dando lugar a «contextos» o situaciones en que las normas en concurso cumplen todas su finalidad propia. En estos casos, a falta de precisión legal o jurisprudencial sobre bases distintas a las actualmente utilizadas por la norma, la aplicación de la norma tributaria de fraude de ley podría, dependiendo de los casos, no ser ajustada a Derecho.
El método de determinación de la base imponible en el IS: la posible inconstitucionalidad del artículo 10.3 LIS y los problemas derivados de la remisión a las normas contables
Authors: Malvárez Pascual Luis Alberto , Martín Zamora M.ª Pilar
Published: October 2023

En el presente trabajo se analiza el método de determinación de la base imponible del IS consagrado en el artículo 10.3 LIS, que remite la regulación del núcleo esencial de la base imponible a normas contables de naturaleza reglamentaria, lo que puede dar lugar a la vulneración del principio de legalidad tributaria y, como consecuencia de ello, a la inconstitucionalidad de todo el sistema. Pero incluso una vez salvada la constitucionalidad de dicha norma se plantean nuevos problemas. En este sentido, el trabajo analiza las cautelas que el legislador ha establecido a la hora de aceptar tales efectos de la normativa contable en el IS, dada su enorme flexibilidad, que viene determinada por la posibilidad de inaplicar principios contables obligatorios, así como por la existencia de situaciones no reguladas y de diversas alternativas en la contabilización de las distintas partidas, lo que da lugar a prácticas de contabilidad creativa. Todo ello determina que dicha flexibilidad se traslade a la base imponible, de la que puede disponer el sujeto pasivo con bastante libertad.