bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PENGHARGAAN FINANSIAL, LINGKUNGAN KERJA DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER MENJADI AKUNTAN PUBLIK
Authors: Suratman  , Nirsetyo Wahdi
Published: February 2022

Tujuan penelitian ini adalah untuk menguji dan menganalisis hubungan penghargaan finansial, likungan kerja dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi untuk berkarier pada porfesi akuntan pablik. Populasi penelitian ini adalah makasiswa akuntansi kelas karyawan angkatan 2019 yang mengikuti mata kuliah auditing 1 dan auditing 2 dengan sampling sebanyak 73 responden. Analisa data pada penelitian ini dengan regresi linier dengan Software smartPLS 3.2.7. Kesimpulan dari penelitian ini yaitu 1. Finansial berpengaruh negatif terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. 2. Lingkungan kerja berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan public. 3. Pertimbangan pasar kerja berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik.
Understanding and Predicting Indian Restaurant Owners’ Intention to Continue Business in Post-COVID-19 Pandemic Lockdown
Authors: Jena R.K.
Published: February 2022

Restaurant business is one of the profit making and employment generation small scale businesses in India. Restaurant owners are on the verge of losing their businesses and suffering from different psychosocial stress due to COVID-19 lockdown. Therefore, this study explores the restaurant owners’ intention to sustain their business after the COVID-19 lockdown. This study has adopted an integrated model that combines the theory of planned behaviour (TPB) and the self-determination theory (SDT) to predict behavioural intention. ‘566’ participants from eight different cities of central India participated in the study. The results confirmed that the motivational factors (need satisfaction (NS) and need frustration (NF)) significantly influence the attitude (AT), subjective norms (SN), perceived behavioural control(PBC) and behavioural Intention (BI). The findings have also established the partial mediating effect of AT, SN, PBC on the relationship between motivational construct (NS & NF) and BI. The findings may help all the stakeholders to support the restaurant owners in their pursuit to continue business after the COVID-19 lockdown.
Fostering Entrepreneurship Intentions: The Role of Entrepreneurship Education
Authors: Porfírio José António , Carrilho Tiago , Jardim Jacinto , Wittberg Volker
Published: February 2022

To foster economic development, entrepreneurship is a crucial pillar. Young people and especially students are potential entrepreneurs, whereas education is crucial to promote capabilities and to pursue intentions. In this research we study the importance and effect of the personal characteristics of students, the inherent psychological factors, and the influence of education and training to promote entrepreneurial intentions. From our sample of 1750 students, we conclude about the importance of entrepreneurial education to promote entrepreneurial spirit and develop entrepreneurial intentions. Our results highlight the importance of proposing entrepreneurship education, especially to younger girls in regular education but also to older boys in vocational education. In this sense, this research closes a gap in literature by demonstrating that entrepreneurial education is an important aspect to promote entrepreneurial intentions, despite some inherent adverse psychological conditions on these younger students for entrepreneurship development.
Informe sobre "La Farola de Málaga"
Authors: Comisión de Monumentos y Patrimonio Histórico
Published: February 2022

Informe de la Comisión de Monumentos y Patrimonio Histórico de la Real Academia de Bellas Artes de San Fernando sobre la idoneidad de declarar Bien de Interés Cultural "La Farola de Málaga", emitido a solicitud de la Dirección General de Bellas Artes del Ministerio de Cultura y Deporte, con fecha de 2 de junio de 2021.
Sostenibilidad empresarial su aplicación en las pymes agrícolas
Authors: Alexandra Plua Panta Karina , Amhed León Tellez Ibrahin , Del Rocio Reyes Bermeo Mariana , Eugenia Álvarez Perdomo Patria
Published: February 2022

La sostenibilidad en el ámbito empresarial conocido como "triple bottom-line", término que se traduce con el nombre de triple sostenibilidad e implica contabilizar y evaluar el potencial de recursos de la empresa considerando el desempeño social, económico y ambiental este enfoque  permite crear valor a largo plazo en las empresas; por lo tanto, es necesario determinar cuáles son los modelos y sistema de indicadores que están siendo aplicados para evaluar la sostenibilidad de las PYMES ecuatorianas en función de sus características específicas. El ensayo se fundamenta en una revisión bibliográfica exhaustiva del concepto de sostenibilidad empresarial y su aplicación; lo cual, permitió generar una relación de los principales hallazgos encontrados en la literatura sobre los modelos y los sistemas de indicadores que permiten evaluar la sostenibilidad empresarial; información importante para la toma de decisiones; encontrándose que, en Ecuador estos, están siendo escasamente aplicados en las empresas de carácter agrícola, lo que conlleva a determinar que es necesario buscar estrategias y modelos de evaluación que se adapten a las características específicas de estas pequeñas y medianas empresas, considerando que son actores indispensables en el crecimiento económico del país.
Morfometría de la cuenca del río San Pedro, Conchos, Chihuahua
Authors: Viramontes Olivas Dr. Óscar Alejandro , Escoboza García Luis Fernando , Pinedo Álvarez Dr. Carmelo , Pinedo Álvarez Dr. Alfredo , Reyes Gómez Dr. Víctor Manuel , Román Calleros Dr. Jes´ús Adolfo , Pérez-Márquez Adolfo
Published: February 2022

La caracterización de las propiedades morfométricas y la red de drenaje de una cuenca es el primer paso en la búsqueda de las relaciones entre esta y las condiciones climáticas y geológicas que determinan su evolución. En el presente trabajo, se analizaron los parámetros morfométricos de la cuenca del río San Pedro, Conchos que establecen el comportamiento evolutivo de la misma. Se empleó el MDE escala 1:50,000 para cálculo de superficie, perímetro, forma, relieve y densidad de drenaje. Para forma, los índices de compacidad y elongación fueron: 2.41 y 0.56, respectivamente, indicando que la cuenca varía de oval-oblonga a rectangular que influye en la actividad dinámica del drenaje y en el tiempo de concentración de las aguas de lluvia al cauce principal. La curva y el análisis hipsométrico generado a partir de las altitudes, mostraron una estrecha correlación (R2= 0.96) indicando que la zona se encuentra en una etapa intermedia entre la fase de equilibrio relativo o de madurez y la de desequilibrio o juventud, implicando un potencial erosivo que no debe subestimarse. La densidad de drenaje (.80 km km-2), muestra que la cuenca está pobremente drenada donde la textura y la vegetación juegan un papel importante en la retención de lluvia e infiltración con un tiempo de concentración de escurrimientos de 31 d. Las características morfométricas y la red de drenaje tan solo atenúan los efectos y la vigorosidad de las crecidas importantes para estudios de eventos inesperados de precipitación en el año.

DOI: https://doi.org/10.54167/tecnociencia.v1i3.56
Ethnomedicine for diabetes by the Savaras of Andhra Pradesh
Authors: Prasanthi S. , Sri Bonela , Reddi T.V.V.
Published: February 2022

The Savaras of Andhra Pradesh employ 27 plant species belonging to 24 genera and 21 families for curing diabetes. One plant species and 14 practices were found to be new. Habit-wise analysis showed the prevalence of trees (10) followed by herbs (8), shrubs (7) and climbers (2).
Improving the process of employee recognition: An exploratory study
Authors: Al Fannah Jehan , Al Ismaili Suad , Al Jahwari Fatma , Mohamed Ozayr , Al Awaidy Salah T.
Published: February 2022

Background: Employee motivation, retention, replacement, and recruitment of human resources will be key strategic imperatives for health care organizations. Awards and recognition programs that build employee loyalty, overall experience and satisfaction are important requirements for any organization. We conducted a baseline analysis of employee recognition practice in a large hospital.Methods: An exploratory study was conducted using data collected from health care workers, regardless of the category employed. Using web-based survey designed in Google R forms. Questionnaire responses were downloaded, and then analyzed.Results: 331 completed online survey responses. Of these, 87% of the participants were females, 88% were from clinical disciplines, and 48% were working at the hospital for more than ten years. 65% of the respondents were frontline health care workers. 88% of participants indicated that it was meaningful to be appreciated. The employee net promoter score across the surveyed participants was 27% of the participants were categorized as promoters, whilst 47% were detractors. 26% were staff with more than 10 years’ experience had the highest employee promoter score, whilst non-clinical staff had the lowest (-51). Females had a lower net promoter score (-23) when compared to males (-2). Although on bivariate analysis of males (OR 1.42) and staff with a positive attitude (OR 1.09) were more likely to be promoters, these were not statistically significant. Clinical staff showed an increased likelihood of being detractors based on bivariate (OR 1.59) and multivariate analysis (OR 1.72), but were not statistically significant.Conclusions: The study showed a low employee and a secondary finding of a gender difference in the net promoter score, with females scoring less. Further qualitative studies are required to explain the contextual factors surrounding these differences and low promoter scores.
ELLs in Higher Education: Learning Strategy Use and Goal Orientation
Authors: Shi Hong
Published: February 2022

This study examined language learning strategy and goal orientation of college-level English Language Learners (ELLs) by using a questionnaire survey. It analyzed the relationship between goal orientation and demographic characteristics and further explored the correlation between learning strategy use and goal orientation. The results of the study show that non-Asian ELLs had a greater performance goal orientation tendency than Asian ELLs. ELLs who had bachelor’s degree had a higher level of mastery goal orientation, as well as performance-approach goals than those who had master’s and doctoral degree. Female ELLs had a higher level of mastery goal orientation than male ELLs. Mastery goal orientation is positively related to all types of strategy, and it possessed the beneficial role in strategy use. Effective instructional methods for ELLs were provided to promote their adopting of mastery goals.
The Interplay of Motivation and Quality of Instructions in the Self-Paced Program: A MOOC for Administration Staffs
Authors: Ginting Daniel , . Fahmi , Utimadini Nindya Juwita , Purwahida Rahmah , Barella Yusawinur , Khatimah Husnul
Published: February 2022

A MOOC has disrupted traditional learning methods. With electronic gadgets and internet support, this online learning platform enables many participants to access abundant learning materials and other instructional resources for free. This paper aims to present a sketch of the relationship between the online participants' motivation with MOOC quality. Involving about ninety-five participants from the university administration staff, the authors have divided them into three groups: high achievers (HA), middle achievers (MA), and low achievers (LA). This study has found that motivation significantly influences active participation in the MOOC program. The MOOC design quality also affects the participants' perception upon completing the MOOC. This study suggests that MOOC designers should develop relevant instructional materials and adjust the difficulty level in the MOOC's contents to enhance meaningful learning.
Effects of Labelling Process, Stigma And Stereotype Toward Malaysian Women with HIV Positive
Authors: Muda Mashrom , Yusoff Nur Hafizah
Published: February 2022

The purpose of this paper is to evaluate the labelling process including stigma and stereotype that Human Immunodeficiency Virus (HIV) women patients must go through. The stigma stems from a lack of knowledge and understanding of HIV itself. It is even worse when HIV positive people are also associated with Acquired Immune Deficiency Syndrome (AIDS) even though not all HIV positive people have AIDS. Data were collected from 20 women with HIV positive in Besut, Terengganu and Pasir Puteh, Bachok and Kota Bharu, Kelantan. Purposive sampling with some help from key informant were used to get the total of 20 respondents. Result of the study indicated that those women experience severe stigma, stereotyping and negative labels even though they were not involved in any immoral activities but instead they are a victim, in which the infection came from their own husband. Some people who are not emotionally strong enough to face the negative perceptions and judgement made by the society cause them to live in fear, anxiety, isolation, depression, and some choose to quit their job and lives, avoid getting proper treatment, meeting, and interacting with others. It is not easy to ensure that society do not label or stigmatize HIV positive patients. But it is the duty of all parties to provide knowledge of Positive HIV and it is a disease that is not easily transmitted to the public. So, there is no reason for the public to fear and punish the patients.
Discussion of some sounding data over the eastern Indian Ocean and central Arabian Sea during 1976 monsoon period
Authors: SUBRAMANIAN S. K.
Published: February 2022

The upper air observations recorded by the Russian during the monsoon period of 1976 were examined. It was seen that the southeast trades crossed the equator even at Long. 87.SoE. The influence of   the southern hemispheric equatorial trough (SHET) in turning the southeast trade8 to southwesterly or westerly was noticed below 500 mb level. Moist air prevailed at all levels in the equatorial soundings and the shallow isothermal layers, though present, do not show any evidence of mass subsidence over this area. The relative dryness in the middle troposphere was clearly seen in the soundings over the Arabian Sea.
Relation between evaporation over the Arabian Sea and rainfall at the west coast of India during summer monsoon
Authors: BHUMRALKAR CHANDRAKANT M.
Published: February 2022

Quasi-synoptic latent heat fluxes have been computed over the Arabian Sea for the period 20 June to 19 July 1963, During this same period, the monsoon rainfall at the west coast of India was measured and found to be divided into three distinct phases: preintense, intense and postintense. Whereas the correlation between the latent heat of evaporation over the Arabian Sea and the intensity of rainfall at the west coast of India is generally good, the computations also show that precipitation over the central and eastern Arabian Sea exceeds the moisture that evaporates into the atmosphere from the Arabian Sea. The results of the study suggest that while latent heat exchanges over the Arabian Sea playa significant role in the rainfall patterns at the west coast of India, a cause-and effect relationship is not clear.
Seismotectioncs of the Hindukush and adjoining area
Authors: CHATTERJEE S. N. , DUBE R. K.
Published: February 2022

The spatial distribution of epcentres of earthquakes occurring in the region for the past ten years, shows that the region under study has special characteristics.  The Hindukush region, in the particular, shows a cluster of epcentres having intermediate depths, particularly events having foci at depths between 200 & 250 km and thereby forming more or less a V-shaped region making an angle with the vertical.  Bringing a homogeneity in magnitude data from different sources, recurrence curves for the regions have been drawn and interpreted.
The role of seismic arrays in continuous monitoring of seismicity
Authors: SHARMA H. S. S. , VARGHESE T. G.
Published: February 2022

An array of sensitive short period seismometers established in 1965 near Gauribidanur has yielded valuable Information regarding the seismicity of the Deccan Plateau. This array has the advantage of Independent location of epicenters. It is the aim of this paper to present a summary of the findings of Gauribidanur array data regarding the distribution of epicenters up to a distance of about 400 km. In particular, we present also a summary of the observations of tremors coming from the Koyna region.

The observed distribution of epicenters around Gauribidanur shows broad correlation with Some known structural features. The present work has also brought out that the Deccan plateau is still seismically active, Continuous monitoring, as has been made at GBA, is likely to lead to correlation of seismicity of fault, in relation to movement along faults and hopefully, the prediction of major earthquakes.
Migration of seismic activity and prediction of active regions
Authors: KAMBLE V.P.
Published: February 2022

Seismic source regions in different geological provinces of India exhibit systematic patterns of migration. Over 6000 earthquake epicentres have been utilised to establish the migration of active seismic centres in the Himalayan foot-hills region, Indo-Gangetic plains and Deccan plateau. The velocity of migration has been computed for different source and may be used to predict the active area.
Probabilistic determination of seismic loads and prediction of earthquakes in northeastern region of India
Authors: KHAZANCHI A. C. , DUTTA T. K. , KALITA U. C. , SAIKIA M. M.
Published: February 2022

Seismic loads are significant design factor in areas subject to earthquakes. The phenomenon of earthquake is such that design loads cannot be estimated straight away through a deterministic approach. Statistical approach to problem including prediction of earthquake is discussed.
On stress accumulation and fault slip in the lithosphere
Authors: MUKHOPADHYAY ARABINDA , MUKHERJI PURABI
Published: February 2022

A mechanism of accumulation of shear stress in the neighborhood of a locked vertical strike-slip fault in the lithosphere is considered. The fault is taken to be situated in an elastic layer resting on and in welded contact with, a visco-elastic half space, in which shear stresses are maintained far away from the fault by tectonic forces. Exact solutions are obtained for the displacements and stresses in the system in the absence of fault slip, taking into account the displacements and stresses present initia1ly. It is shown that stress accumulation would occur continuously in the upper layer near the fault ti1l the fault slips suddenly, generating an earthquake. Exact solutions are next obtained for the displacements and stresses fo1lowing the fault slip, taking into account the displacements and stresses present before fault slip, and it is shown that stress accumulation would again occur in the upper layer, ti1l the fault slips again. The mathematical results are applied to some relevant observations on the accumulation of shear strain in the neighborhood of the San Adreas fault. It is shown that comparison of the mathematical results obtained and the observations on the ground deformations on the surface near the fault can be used to arrive at reasonable estimates for the times between consecutive slips on the active strike slip faults. The results are also expected to lead to greater insight into the problem of earthquake prediction. It is shown that, if sufficient data on surface deformation are available, the results can be used to estimate the effective viscosity of the lower lithosphere.
On stress accumulation in the lithosphere and interaction between two strike-slip faults
Authors: MAJI MANINDRANATH , SRN SANJAY , PAL BARUN PROSAD , MUKHOPADHYAY ARABINDA
Published: February 2022

The problem of stress accumulation near locked verti cal strike-slip fa ults in the lithos phere, and the interaction between two parallel strike slip faults arc cons idered. The 1"'0 parall el faults are taken to be situated in a visco-elastic half space. It is assumed that tectonic forces maintain a steady shear stress far away from the fault. Exact solutions are obtained for the displacements and the stresses in the system. It is shown that in the absence of fault slip, there would be a steady accumulation of the shear stress near the fau lts, which would lead to a sudden slip on one of the faults. resulting in an earthquake. The subsequen t chan ges in shea r stress in the neighbourhood of the fault system are investigated and exact solutions are obtained for the displacements and stresses.

It is seen that the fau lt slip On one fault affects the accumulation of shear stress on the ot her and the effect leads to significant changes in the ra te of stre ss accumulation in the neighbo urhood of fault s if the fault s are close to each other. This int urn, affects significantly the return time bet ween co nsecutive slips on the fault. It is sho wn that the theoretical results obtained may be useful in the estima tion of seismic ris k and also in eart hqua ke prediction.
A mechanism of stress accumulation near a strike-slip fault
Authors: PAL BARUN PROSAD , SEN SANJA Y , MUKHOPADHYAY ARABINDA
Published: February 2022

A vertical strike slip fault, situated in VISCO-elastic layer, representing the lithosphere is considered. The upper part of the fault is assumed to remain locked, except during an earthquake, when it slips. It is assumed that the lower parts of the fault slip past each other. It is also assumed that tectonic forces maintain a shear stress far away from the fault. Exact solutions are obtained for the displacements and stresses in the system and it is shown that gradual accumulation of shear stress would occur in the neighborhood of the fault. There would be considerable amplification of shear stress on the locked part of the fault, leading finally to a sudden slip of the upper part of the fault under suitable circumstances. The mathematical results are compared with some relevant observations on the surface deformations in the neighborhood of strike-slip faults. It is shown that such comparison can be used to obtain estimates of the probable time of sudden fault slip, if sufficient data are available, and would also lead to estimates of the ratio of the effective viscosity of the lithosphere in the neighborhood of the fault and the shear stress maintained by tectonic forces far away from the fault. It is also shown that the results are likely to be useful in obtaining greater insight into the problem of earthquake prediction and in estimating the changes of seismic risk with time near an active fault.
RATIONAL DRUG THERAPY OF PEPTIC ULCER DISEASE IN PATIENTS ADMITTED TO GASTROENTEROLOGY WARD OF LRH PESHAWAR KHYBER PAKHTUNKHWA, PAKISTAN
Authors: Shams Farrah , Samoo Nawaz , Ali Fawad , Nawaz Faiza , Nawaz Faiza , Gul Alia
Published: February 2022

The present study was conducted from 12 Sep.2019 to 10 Nov. 2019 at the Gastroenterology ward, Lady Reading Hospital Peshawar Pakistan, aiming to accurately investigate the Peptic Ulcer Disease state, signs and symptoms, to ensure complete information about drug therapy and patients response. Peptic ulcer disease is defined as an upper gastric mucosal rupture due to acid hat results in the formation of ulcers that extend beyond the muscular mucosa to the submucosa. Peptic ulcer is characterized by abdominal pain, change in appetite, unexplained weight loss, nausea, vomiting, heart burn and dark, tarry stools. Spicy and acidic foods, Stress and restless lifestyle were considered to be the leading causes of peptic ulcer. However the Helicobacter pyloribacterium is responsible for up to 60% stomach ulcers. Frequent use of painkillers, old age, obesity Smoking, excessive alcohol use, too little sleep, type O blood and chronic stress, are the risk factors of peptic ulcers. Acute peptic ulcers results from taking aspirin or anti-inflammatory drugs. Chronic peptic ulcer represents a profound loss of substance. Data from a total of10 patients (6 female and 4 male)of all age, having various peptic ulcer diseases were involved in this study. It was concluded that most of the female patients (60%) were having peptic ulcers as compared to male patient (40%). It was found that 30-40 years old peptic ulcer patient percentage was 20%.Moreover it was observed that frequent use of Nonsteroidal Anti-inflammatory Drugs has been found to be the main causes of peptic ulcers
Risk Factors Causing Ankle Sprain among undergraduate female students
Authors: Arslan Hafiz Rana Muhammad , Subhani Ali Hammad , Shahzad Hamza , Salik Sumbal , Khan Laila Niaz , Tariq Fatima , Ijaz Bushra
Published: February 2022

High heeled shoes align the foot in planter flexion, modifying the relative orientation of the skeletal structures of ankle, metatarsal, and metatarsophalangeal joints, and alter the insertion angles of the foot and gliding joint muscles, therefore increasing the risk factor for ankle sprain. Objective: Study conducted to determine Risk Factors Causing Ankle Sprain among undergraduate female students. Methods: Cross-Sectional study was conducted among 500 female students (Between ages 18-26 years) at Sargodha Medical College and completed in 06 months (June 2019-December 2019). Non-probability convenient sampling technique was used to collect data and then entered to SPSS-25 for further statistical analysis. Result: Among 500 participants, Age 19.65±1.416 years. Mean height (m) 1.61±0.073, mean weight (kg) 57.37±10.4, Mean BMI was 22.02±3.6. Female experience ankle sprain (54%), not experienced ankle sprain (46%) Significant association found between Ankle Sprain and body mass index (BMI) as the P value was 0.014 which was <0.05. Female wearing high heel have 1.082 times greater chance of developing ankle sprain (OR 1.082). Female wearing high heel for long duration (4-6 hrs.) have 1.271 times greater chance of developing ankle sprain (OR 1.271), female wearing high heel (3-4 inches) have 1.072 times greater chance of developing ankle sprain (OR 1.072), female using Pencil heel have 1.281 times greater chance of developing ankle sprain (OR 1.281). Conclusion: Significant association found between Ankle Sprain and body mass index (BMI). Female wearing, high heel for long duration (4-6 hrs.), high heel (3-4 inches height), using Pencil heel have greater chance of developing ankle sprain.
Major considerations of minimally invasive surgery in bucomaxillofacial procedures: quality of life and aesthetics
Authors: Carvalho Mônica do Carmo , Kassis Elias Naim
Published: February 2022

Introduction: In minimally invasive or atraumatic surgery or dental procedures, there are several clinical studies with increasing expectations to establish treatment guidelines. It is estimated that in minimally invasive dental surgery in general, synthesis studies with meta-analysis and decision analysis represent almost 29% of all studies. Objective: Demonstrate, through a systematic review of the literature, the evolution and consequent importance of improving surgical techniques and/or minimally invasive treatments in dentistry. It was hypothesized that there were statistically significant results on advances in the attempt to minimize trauma, providing quality of life and better aesthetics to patients. Methods: The present study was followed by a systematic review model (PRISMA). The search strategy was performed in the PubMed, Cochrane Library, Web of Science and Scopus, and Google Scholar databases. The Cochrane Instrument was used to assess the risk of bias of the included studies. Results: The total of 92 articles involving minimally invasive surgery and dentistry were found. A total of 54 articles were fully evaluated and 23 were included in the present study. Considering the Cochrane tool for risk of bias, the overall assessment resulted in 3 studies with a high risk of bias (studies with small sample size) and 2 studies with uncertain risk (studies with results without statistical significance). Since the most primordial extraction techniques were created and developed, several attempts have been made to minimize the professional's effort, reduce surgical time and alleviate bleeding and the inflammatory processes, edema, pain, and ecchymosis that can affect patients, in trans and postoperative periods. Thus, the maximum preservation of the integrity of the soft tissues (papillae and free and inserted gingival band) adjacent to the prosthetic spaces should be sought; preservation of the alveolar bone ridge level. Based on the histological concept in which living tissues are formed by cells joined by thin elastic tissue and with nerve fibrils, capillaries, lymphatic and blood vessels. The disruption of these cells by surgical trauma provides the release of enzymes that delay healing. For this reason, surgical trauma should be minimized. Conclusion: There are many attempts to minimize the professional effort, reduce surgical time and alleviate bleeding and inflammatory processes, edema, pain, and ecchymosis that can affect patients. Thus, the maximum preservation of the integrity of the soft tissues adjacent to the prosthetic spaces and the preservation of the level of the ridge of the alveolar bone to achieve a minimization of surgical trauma must be sought.
DIVERSIFIKASI IKAN NILA (Oreochromis niloticus) UNTUK PRODUK DIVERSIFIKASI FISH NUGGET DI DESA ULUNG PELIANG (UPEL)
Authors: Cahyono Eko , Wodi Stevy Imelda Murniati , Salele Meylan Joiske , Baeruma Apriani Onisye , Turambi Agus , Tondais Jumardi
Published: February 2022

Fish nugget merupakan produk diversifikasi berbahan dasar surimi yang dibentuk menjadi bulat, kotak dan persegi panjang. Dilapisi tepung roti lalu digoreng, atau dilapisi tepung roti mentah dan disimpan. Fish nugget dapat diolah dari berbagai jenis ikan air laut maupun air tawar. Salah satu komoditas perikanan air tawaryang potensial adalah ikan Nila. Ikan nila merupakan hasil budidaya yang memiliki daging berwarna putih dan kenyal, namun kelemahannya mengandung senyawa geosmin yang menyebabkan bau bit. Tujuan Program Kemitraan Masyarakat Stimulus adalah melakukan deversifikasi melalui produk fish nugget yang berbahan dasar ikan nila di Desa Upel. Metode yang digunakan meliputi ceramah, tanya jawab, diskusi serta simulasi dan praktek pembuatan fish nugget. Hasil dari kegiatan ini mitra mampu memilih bahan baku produk olahan yang berkualitas dan dapat menyusun formulasi bahan-bahan olahan hasil perikanan. Mampu mengembangkan keterampilan dalam hal olahan ikan Nila dan diversifikasi olahan bahan baku ikan Nila sehigga memperluas jaringan pemasaran. Mampu mengelola keuangan menjadi lebih baik melalui transfer pengetahuan

 

Fish nuggets are a diversified product made from surimi which is formed into rounds, squares and rectangles. It is breaded then fried, or breaded raw and stored. Fish nuggets can be processed from various types of sea and freshwater fish. One of the potential freshwater fishery commodities is Tilapia. Tilapia is a cultivated product that has white and chewy flesh, but the weakness is that it contains geosmin compounds which cause the smell of beets. The aim of the Stimulus Community Partnership Program is to carry out diversification through fish nuggets made from tilapia in Upel Village. The methods used include lectures, questions and answers, discussions as well as simulations and practice of making fish nuggets. The results of this activity partners are able to select quality raw materials for processed products and can compile the formulation of ingredients for processed fishery products. Able to develop skills in the processing of tilapia and diversification of the raw material for tilapia, thus expanding the marketing network. Able to better manage finances through knowledge transfer.
PENDIDIKAN KESEHATAN TENTANG PERILAKU SEKSUAL BERISIKO HIV/AIDS PADA REMAJA
Authors: Silalahi Veronica
Published: February 2022

Perilaku seksual pada remaja perlu diperhatikan karena rasa ingin tahu remaja pada halhal baru sangat tinggi, dan ini sangat berisiko saat remaja mulai mencoba untuk melakukanhubungan seksual tanpa mengetahui akibatnya di waktu yang akan datang. Kelompok remajamerupakan kelompok yang rentan terkena HIV/AIDS karena mereka memiliki kecenderunganuntuk mencoba dan mencari tahu kegiatan apa yang dilakukan oleh orang dewasa, termasukkegiatan yang berhubungan dengan seksualitas. Tujuan pengabdian masyarakat ini untukmemberikan edukasi kepada remaja dan meningkatkan pengetahuan tentang perilaku seksualberesiko HIV/AIDS pada remaja katolik di Gereja Sakramen Maha Kudus Surabaya. Kegiatanini dilakukan dengan memberikan pendidikan kesehatan secara online melalui zoom meetingkepada remaja katolik, yang dilakukan pada tanggal 26 Juni 2021 pada 30 remaja. pemberian pretestposttest dan evaluasi kegiatan. Hasil kegiatan ini didapatkan sebelum diberikan pendidikan kesehatan47% pengetahuan cukup, 33% pengetahuan kurang, dan 20% pengetahuan baik. Setelah diberikanpendidikan kesehatan didapatkan 100% pengetahuan baik. Pelaksanaan kegiatan pengabdianmasyatakat dalam bentuk pemberian pendidikan kesehatan dilakukan untuk memberikaninformasi kesehatan dan kegiatan ini meningkatkan pengetahuan remaja tentang perilaku seksualberesiko HIV/AIDS

 

Sexual behavior in adolescents needs to be considered because adolescent curiosityabout new things is very high, and this is very risky when teenagers begin to try to have sexualintercourse without knowing the consequences in the future. Teenagers are vulnerable toHIV/AIDS because they tend to try and figure out what activities adults are doing, includingactivities related to sexuality. The purpose of this community service is to provide education toadolescents and improve understanding/knowledge about sexual behavior at risk of HIV / AIDSin Chatolic Teenagers At Sakramen Mahakudus Church Surabaya. This activity is carried out byproviding health education online through zoom meetings to catholic youth that held on June 26Juni, 2021 on 30 teenagers, and pretest-posttest giving, and evaluation of activities. The results of thisactivity were obtained before being given health education 47% average knowledge, 33% poorknowledge, and 20% good knowledge. After being given health education obtained 100% goodknowledge. The implementation of community service activities in the form of providing healtheducation is carried out to provide health information and this activity improves the knowledgeand understanding of adolescents about sexual behaviors risk of HIV/AIDS.
PENGURANGAN RISIKO BENCANA DI SDN INPRES BEHA KECAMATAN TABUKAN UTARA
Authors: Pramardika Dhito Dwi , Lalombo Agneta Sartika , Kasaluhe Meityn Disye
Published: February 2022

Sekolah merupakan komunitas kecil yang dapat dijadikan sebagai wadah memberikan efek tular informasi dari siswa kepada keluarga dan masyarakat pada umunya dalam upaya pengurangan risiko terhadap bencana alam dan non alam. SDN Inpres Beha Kecamatan Tabukan Utara mempunyai potensi menghadapi bencana alam dikarenakan letaknya tidak jauh dari gunung Awu yang merupakan gunung berapi aktif di Indonesia dan termasuk wilayah dengan intensitas gempa yang sering terjadi dan risiko bencana non alam berupa risiko tertular COVID-19. Kegiatan ini bertujuan untuk mengurangi risiko bencana alam dan non alam pada siswa di SDN Inpres Beha. Kegiatan yang dilakukan berupa dukungan dan edukasi. Kegiatan ini dilaksanakan hari Sabtu, 28 Agustus 2021 yang dihadiri 24 siswa dengan penerapan protokol pencegahan Covid-19. Dari hasil evaluasi peluang risiko bencana alam telah dikurangi baik itu yang bersumber geofisika dalam hal ini gempa bumi dan bencana non alam yang bersumber biologis seperti pandemic COVID-19 dibuktikan dengan tersedianya sarana pencegahan bencana alam dan peningkatan pengetahuan dan keterampilan siswanya dalam kesiapsiagaan menghadapi bencana alam. Target luaran yang dihasilkan pada kegiatan ini berupa publikasi media massa online SastalPos.com pada tanggal 28 Agustus 2021 dan artikel ilmiah di jurnal Tetengkorang serta video di youtube chanel P3M POLNUSTAR

 

 

Schools are small communities that can be used as a place to transmit information from students to families and the community in general to reduce disaster risk. SDN Inpres Beha, Tabukan Utara District, has the potential to face disasters because it is located not far from Mount Awu, which is an active volcano in Indonesia and includes areas with frequent earthquakes. This activity aims to reduce natural disaster risk at SDN Inpres Beha and the risk of non-natural disasters in the form of the risk of contracting COVID-19. Activities carried out are in the form of support and education. This activity was held on Saturday, August 28, 2021, which was attended by 24 students with the implementation of the Covid-19 prevention protocol. From the results of the evaluation of disaster risk, both natural disasters such as earthquakes and non-natural disasters such as the COVID-19 pandemic have been proven by the availability of disaster prevention facilities and increasing students' knowledge and skills in disaster preparedness. The output targets for this activity are the publication of online mass media SastalPos.com on August 28, 2021, and scientific articles in the Tetengkorang journal and videos on the P3M POLNUSTAR YouTube channel
Conference Report: History of Double Taxation Conventions, Rust, 4–7 July 2008
Authors: Rentzsch Daniel P. , Huber Matthias
Published: February 2022

The history of double tax conventions is a topic that has not generally gained much scientific attention in the past. But as the current state of the international tax law is also a product of historic developments starting at the latest in the nineteenth century, a look at the past can help to better understand the present und thus help to solve the problems that the international tax lawyer encounters today and in the future.

To begin this endeavour, international tax law scholars from the Vienna University of Economics and Business Administration and the co–hosting Universities of Bonn, Heidelberg, Mainz and Zurich met together with many scholars and international tax lawyers from around the world to a first conference on the history of double taxation conventions (DTC) from the 4–7 July in Rust, Austria. The conference was friendly supported by the German and the Austrian Branch of the International Fiscal Association.
National Courts’ Treatment of Tax Rules that Conflict with the EC Treaty
Authors: Ståhl Kristina
Published: February 2022

How is a national court to proceed when it finds that a national tax rule conflicts with the EC Treaty provisions on free movement? The answer may seem obvious. Since the Treaty provisions on free movement have direct effect, they prevail over conflicting national legislation, and therefore the court must set aside the conflicting rule. But precisely what is meant by ‘setting aside’ a tax rule? Does the rule lose all force, and is taxation to take place as if the rule did not exist at all? If so, may one replace the rule with other tax rules or is there quite simply a ‘gap’in the rules? Or, when applying the law, is it permissible instead — at least in some cases — to modify the requirements and/or the fiscal consequences prescribed by the conflicting rule so that it may still be applied, but in a manner compatible with EC law? And, if so, how far may judges go without becoming legislators?

These are examples of questions that are raised and discussed in the article. The issues are illustrated by some judgments from, for the most part, Swedish courts in which national tax rules have been appraised in the light of the Treaty.
The Case of Income Tax Evasion in Jordan
Authors: Haddad Ayman E.
Published: February 2022

The tax system in Jordan is used to achieve fiscal objectives as well as economic and social objectives. In its attempt of modernization, the Jordanian government has given top priority to reform the tax system to achieve integration in direct and indirect taxes and achieve tax equality. The article provides an insight into the problem of income tax evasion in Jordan by identifying the symptoms of this phenomenon and suggests ways of tackling tax evasion. The Income Tax law and its accompanied regulations are constantly changing and leave room for interpretation. The article argues that combination of carrot and stick policies may motivate taxpayers to comply voluntarily with a more objective and fair system of income taxation.
A Different Approach to the Agreement on Exchange of Information on Tax Matters (Turkey Has Secretly Approved Model Tax Agreement)
Authors: Öner Cihat
Published: February 2022

Turkey has signed a double taxation agreement with Bahrain, which entered into force in 2008. In this agreement, Turkey followed a different approach from its traditional tax agreements strategy that has been set in the agreements signed with sixty-nine different countries before. The agreement covers all the points that should be regulated in a tax agreement. However, the article regarding exchange of information among the competent authorities of the contracting states is formulated in a different way. Organization for Economic Cooperation and Developments (OECD’s) Agreement on Exchange of Information on Tax Matters is placed to be the article covering exchange of information. This article will be analyzed in the paper.
In Search of Simplicity: Tax Reform in The Netherlands
Authors: Pronk Peter
Published: February 2022

There is a broad understanding that simplifying tax laws is very important, but attempts to do so in The Netherlands seem to get bogged down in new levels of complexity. So the question is: how can simplification be achieved and maintained? In this article, the author offers a number of touchstones for clarifying and measuring tax complexity and simplicity. He discusses a number of indicators for the complexity of tax laws and analyses developments in the Dutch income tax and corporation tax with a tangible complexity indicator. He also analyses the use of indicators in two tax reforms in The Netherlands.
Emission Rights and Corporate Income Tax in the EU
Authors: Bilbao Estrada Iñaki , Fargas Mas Lluís M.
Published: February 2022

This article studies the impact of emission rights on Corporate Tax in the European Union (EU), with a particular focus on accounting. Specifically, it will be demonstrated how emission rights can be employed as fiscal planning instruments at both internal and international levels, with due attention given to the different tax and accounting treatments anticipated in the different legislation of EU Member States. Given these planning opportunities, this article advocates the fiscal neutrality of emission rights in order to avoid a distortion of the European Greenhouse Gas (GHG) emission rights trading scheme.
Advance Pricing Agreements in Turkey
Authors: Devrim Askin Mehmet
Published: February 2022

The introduction of new legislation on transfer pricing paved the way for taxpayers to enter into binding agreements with the Turkish Ministry of Finance (MoF) for the first time. This article will give a brief description of legislative changes and then provide a snapshot of Advance Pricing Agreement (APA) regime in Turkey.
The Ability to Pay in the European Market: An Impossible Sudoku for the ECJ
Authors: Bardini Chiara
Published: February 2022

The article analyses the meaning of the ability-to-pay principle in the European market and its development in the case law of the European Court of Justice (ECJ). Through the separate examination of the subjective and objective ability to pay, the work explores the possibility of applying some of the findings of the ECJ in decisions concerning individual taxpayers to analogous cases involving companies and businesses in general. In both situations, the actual protection of the ability to pay in cross-border scenarios is considered in order to assess the ability of the Court’s negative integration powers to make up for the lack of harmonization.
Evaluation of the Special Tax Treatment for Agricultural Producers in Russia
Authors: van der Veen Hennie , Goncharenko Galina
Published: February 2022

The special agricultural tax treatment (the single agricultural tax) was introduced in Russia in 2004, supplementing the normal tax system. This article evaluates the single agricultural tax assessment and investigates whether the formulated goals have been achieved in an effective and efficient way. In addition, this article explores second-order effects that emerge from implementation of the single agricultural tax system.
Swiss Court Denies European Frontier Workers Their ‘Schumacker’ Rights (Comment on the 31 August 2009 Decision of the Geneva-Based ‘Commission Cantonale de Recours en Matièt
Authors: Lamensch Marie
Published: February 2022

The Community law principle of free movement of persons entails a broad prohibition of discrimination including by means of tax provisions. The Bilateral EU-Swiss Treaty on free movement of persons contains this same prohibition of discrimination and refers for its proper interpretation to the case law of the European Court of Justice (ECJ). In the recent Boitelle case, however, a Swiss court did not apply the relevant ECJ case law (Schumacker) when upholding source-based taxation rules that discriminate against ‘frontaliers’ who work in Switzerland but live in France. This note first discusses the legal framework (Community law, the EU-Swiss treaty, income tax implications for ‘frontaliers’). It subsequently summarizes the Boitelle case (facts, arguments, decision of the court). Finally, it places the decision of the Swiss court in the context of settled ECJ internal market and income tax case law.
Selected Issues on Interstate Apportionment of Corporation Income Tax in the US: A Model for Europe?
Authors: Marchlen L. Thomas
Published: February 2022

States of the US have been wrestling with the issue of fairly taxing a proportionate share of interstate corporate income for more than fifty years. The inherently factual nature of and difficulty in interpreting the terms ‘solicitation’, ‘non-business’, ‘nexus’, ‘unitary’, and ‘operational function’ assure a seeming endless stream of disputes among US taxpayers and tax administrators. The US Supreme Court and many State Supreme Courts have interpreted these terms, and at times they have rendered opinions that are in conflict. A single and uniform body of law, regulations, and decisions in the European Union (EU), based on lessons learned in interstate apportionment of corporation income tax in the US, can be a model for the EU in constructing the framework of the Common Consolidated Corporate Tax Base.
The Arm’s Length Principle: Fiscalism or Economic Realism? A Few Reflections
Authors: Biegalski Adam
Published: February 2022

One of the main problems of contemporary commercial and financial relations is the determination of a transfer price which would be acceptable by both tax payers and tax authorities. The article presents a critical approach to various attempts undertaken to determine a model of conduct for related entities adopted both in TPG and MC OECD. The author is of the opinion that this model does not reflect a trend seen in economic reality in tax law. Instead, he argues that the model expresses growing fiscalism. That is, the model of conduct currently used marginalizes a need to define a notion of the contemporary free market. In addition, the model does not take account the peculiarity of the related entities and their transactions. Furthermore, not enough reference is made to the possible impact of state intervention on the conduct known to tax authorities as the Code of Market Conduct.