bluuebunny/crossref_metadata_2025 huggingface dataset:
Unsuitable EU VAT Place of Supply Rules for Electronic Services -
Proposal for an Alternative Approach
Authors: Lamensch M.
Published: December 2023

The European Union has amended its VAT legislation in the early 2000s
with a view to tackle the newly developing e-commerce economy. Specific
provisions for online supplies (“electronically supplied services” in EU
languages) were inserted in the EU VAT Directive including as regards the place
of supply (place of taxation) of these transactions. This paper highlights the
important weaknesses of these provisions and in particular the fact that,
although based on widely agreed 1998 OECD recommendations and subsequent
guidelines, the rules result in legal uncertainty and in an unacceptable
compliance burden for suppliers engaging in online supplies, with major
consequences not only for e-suppliers but also for the e-market place as a
whole. Because this situation is likely to worsen in the near future and since
neither the European Union nor the OECD seem to consider revising their initial
approach, this paper will also suggest an alternative approach that could
significantly reduce the compliance burden while at the same time limiting the
potential for fraud.
The Impact and Role of Indirect Taxes Surrounding the Aviation Sector in Mitigating Climate Change: A Legal and Economic Analysis
Authors: Pirlot A. , Wolff S.
Published: December 2023

Aviation is one of the energy-intensive sectors that significantly contribute to climate change. This paper analyses the legal framework surrounding taxes applied to international civil aviation in order to determine the extent to which taxes could be adopted so as to internalize the environmental costs of air transportation. In a first part, this article discusses the indirect taxes that are currently applied to international civil aviation from an international, European and national tax law perspective. The objective is to critically assess the preferential tax treatments in favour of the sector of international civil aviation in comparison to other transportation sectors. Then, in a second part, this article puts numbers on the legal tax advantages that benefit the international civil aviation sector. Third, in light of the limits of the current legal framework, this paper proposes to level the playing field between international civil aviation and other transportation sectors in order to (more consistently) internalize the negative environmental effects of international civil aviation.
Cashless Society and Central Bank Digital Currencies: Tax Aspects and Taxpayer Protection
Authors: Contrino A. , Ronco S.M.
Published: December 2023

This study addresses the developments surrounding the emergence of societal models where the relevance of traditional means of payment, namely cash, is reduced or outright eliminated and the adoption of payment instruments relying on digital technology platforms is encouraged, the so-called “cashless society”. The path towards a cashless society implies the elimination of cash and its replacement with electronic means of payment and, in the long run, with central bank digital currencies. Questions about the effects of these developments for tax purposes have been, to date, relatively neglected. In this study, the authors will then focus on: (i) the risks for the protection of fundamental rights; (ii) the impact of the cashless society with respect to monetary policies in light of certain tax spillover effects; and (iii) the effect of this evolution toward a fully-fledged cashless society on the structure of the tax system.
On the Future of Business Income Taxation in Europe
Authors: Wilde M.F. de
Published: December 2023

How should Europe respond to society’s calls for a sound and properly functioning corporate tax system for the internal market? With the aim of contributing to the deliberations on this subject, the proposal of the author is for the EU Member States to jump ahead in the debate and remodel the CCTB/CCCTB draft directives into a new system of international taxation, i.e. a unitary taxation model for taxing the worldwide economic profits of multinationals, using a destination-based apportionment formula (CCCTB 2.0) to apportion the tax base to countries both within and outside the European Union. Under such a system, it would be up to the EU Member States themselves to determine the rate applying to the tax base apportioned to them. This would take tax out of the equation in the case of marginal financing and investment decisions, while also curtailing its influence on investment location decisions and, at the same time, making “gaming the system” more difficult. EU Member States would, in turn, regain their autonomy to set their corporate tax rates at the levels they regard as appropriate, while the proposed model would also end the “race to the bottom” within the European Union. If the European Union were to be the first mover, self-interest would prompt other countries and regions to follow its lead. The resulting production location neutrality would encourage international businesses to embrace the model and lobby for transition as rapidly as possible. Driven by self-interest and competitive responses, such a move could initiate a transition to the worldwide adoption of destination-based taxation of excess earnings – in other words, harmonization through competition. As the innovator, the European Union would enjoy the greatest economic benefit during the transitional period, when countries’ profit tax systems would be evolving towards an equilibrium in which destination-based tax would become the new global standard. The final destination would be a new destination-based company tax paradigm operating both neutrally and non-discriminatorily on the supply side. That would produce a result that would not only be fair, but would also – and primarily – provide a systemic and economically efficient solution for the international problem of BEPS.
Transfer Pricing for Digital Business Models: Early Evidence of Challenges and Options for Reform
Authors: Greil S. , Müller R. (Raphael) , Olbert M.
Published: December 2023

The international tax system faces substantial challenges with respect to taxing the profits of multinational companies in the digital economy. Both policymakers and taxpayers consider the determination of intra-company transfer prices the most pressing issue. This article analyses existing transfer pricing challenges for digital businesses and supplements the analysis with descriptive insights on practical challenges from a survey among practitioners at multinational companies. Considering the survey insights, the authors discuss current transfer pricing developments in the BEPS 2.0 Project and assess whether they address existing challenges. They document that transfer pricing for digitalized transactions is an increasingly relevant issue, also for companies with traditional business models. They also find that recent reforms targeting profit shifting activities has increased legal uncertainty. Further, they argue that the tendency towards the formulaic apportionment of profits under current policy discussions about the new allocation of taxing rights has the potential to overcome this problem; however, its integration in the existing transfer pricing framework will create complex delineation issues.
The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application
Authors: Kuźniacki B.
Published: December 2023

This study contains a comprehensive, in-depth analysis of the principal purpose test (PPT) designed by the Organization for Economic Cooperation and Development (OECD) as part of the BEPS Action 6 Final Report, “Preventing the Granting of Treaty Benefits in Inappropriate Circumstances”. Unsurprisingly, the PPT was adopted by all signatories to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), setting out a minimum standard in accordance with the Action 6 Final Report. Once the MLI is ratified by the legislatures of signatories, it will apply to more than 2,000 treaties. From this perspective, not only does the PPT constitute the most important anti-treaty abuse rule under the MLI, but it also secures a 100% match between the tax treaties of the signatories. All the same, one may ask whether the PPT will prevent treaty abuse with a sufficient degree of precision and without giving too much discretion to tax authorities. If this is not the case, the principles of legal certainty and legality of taxation may be jeopardized, and the June 2017 victory of the executives may turn into a failure at the level of legislatures and/or jurisprudence in the near future. This article represents an attempt to map this unexplored terrain by undertaking a comprehensive analysis of the PPT in Action 6 and in the MLI with a view to examining the potential challenges arising from its legal implementation and application in respect of the PPT. Where appropriate throughout the article, alternative solutions will be proposed.
Compatibility between the OECD’s Hard-to-Value Intangibles Methodology and the Arm’s Length Standard: What Is the Way Forward?
Authors: Rodriguez Peña C.
Published: December 2023

This article studies the compatibility between the hard-to-value intangibles (HTVIs) methodology adopted by the OECD Transfer Pricing Guidelines (OECD TPG) 2017 and the arm’s length standard (ALS). This new methodology provides tax administrations with a useful tool for dealing with the information asymmetry problem in relation to taxpayers when assessing transactions involving intangibles for which the valuation is highly uncertain. However, certain features of this new approach may contradict the ALS as enshrined in article 9(1) of the OECD Model and, consequently, as internalized at a domestic level within the income tax law and tax treaty network of many jurisdictions around the world. In this context, this article provides a comprehensive analysis of the OECD’s HTVIs methodology, from its conception in the United States to its final incorporation within the TPG, the tensions with the ALS that may lead to normative conflicts in different jurisdictions, and, lastly, the possible solutions that could amend this discrepancy.
Reflections on the Fight against Aggressive Tax Planning (When the Law Is Silent)
Authors: Piantavigna P.
Published: December 2023

Multinational enterprises make use of aggressive tax planning strategies because they are able to operate in the legal vacuum that exists between nation states. The tax burden is not mitigated by falsifying the facts of tax-relevant events (as in the case of tax evasion) or through simulation of certain transactions (as in the case of sham), but through careful use of existing gaps between tax rates. The present article describes the current situation with normative gaps in global taxation and erosion of national governance due to the loss of sovereignty and the extraterritorial application of national law. It is argued that a legal vacuum represents a substantial cost for nation states. To reduce this cost, the current international proposals are considered. The article aims to clarify whether and to what extent the BEPS Project has contributed to redefining the concept of “legal vacuum” in the international tax system. In particular, the question is whether, in order to prevent aggressive tax planning schemes, OECD member states are required to avoid situations of double non-taxation and cases of no or low taxation associated with practices that artificially segregate taxable income from the generating activities.
Improving the Chinese General Anti-Avoidance Rule: A Comparative and Functional Approach
Authors: Pas J. van der
Published: December 2023

Seven years after its introduction in 2008 with the enactment of the new Chinese Corporate Income Tax Law, the Chinese general anti-avoidance rule (GAAR) has become a complex and incoherent piece of legislation. Despite its current shortcomings, the international impact of the Chinese GAAR is expected to grow significantly given China’s increasingly proactive participation in the G20’s fight against international tax avoidance and its embrace of the OECD’s Base Erosion and Profit Shifting (BEPS) initiative. Against this background, this research takes a comparative-functional approach to analyse and evaluate the functioning and efficacy of the Chinese GAAR. The comparative-functional approach is used to critically compare the Chinese GAAR with the GAARs of the Netherlands and the United Kingdom. These jurisdictions were chosen for reasons that are both practical and theoretical, as the comparators both have a large amount of reliable and openly accessible literature and jurisprudence, and strike a balance between civil law jurisdictions and common law jurisdictions. The analysis reveals that for a number of legal, institutional and cultural reasons, the Chinese GAAR is not working as effectively, and is not as balanced, as it could be. On these grounds, the article puts forward some suggestions for reforms on a legal and administrative level that could lead to a more balanced application of the Chinese GAAR. The article does not advocate judicial reforms.
Using EU Law To Interpret Undefined Tax Treaty Terms: Article 31(3)(c) of the Vienna Convention on the Law of Treaties and Article 3(2) of the OECD Model Convention
Authors: Avella F.
Published: December 2023

The relationship between EU law and double taxation conventions is usually approached assuming the existence of a conflict; rarely is the issue raised and accurately investigated whether or not EU law could assist in the interpretation of those conventions. In this paper, it is submitted that this can be the case where the interpretation of terms not defined in double taxation conventions is at stake. The conclusion drawn after investigation is that EU law can indeed play such a role according to article 31(3)(c) of the 1969 Vienna Convention on the Law of Treaties and/or toarticle 3(2) of the OECD Model Tax Convention on Income and on Capital. Some examples of possible applications of this approach are also proposed in this paper, particularly that of beneficial ownership, and one may expect that the continuing evolution of EU law will likely increase the number of relevant cases.
KAMPANYE SADAR BENCANA MELALUI MEDIA INFOGRAFIS KEBENCANAAN
Authors: Agustian Yanyan , Rejeki Diah Sri , Agustine Merryam
Published: December 2023

Edukasi mengenai kesiapsiagaan dan pengetahuan terkait bencana merupakan bagian yang sangat penting dari manajemen bencana. Hal ini berlaku pada tahap pra-bencana, di mana pendekatan desain partisipatif digunakan untuk mengajarkan nilai-nilai lokal kepada masyarakat, khususnya di Kecamatan Parongpong. Salah satu bentuk media pembelajaran mengenai mitigasi dilakukan melalui infografis kebencanaan yang disosialisasikan langsung kepada masyarakat Kecamatan Parongpong. Metode kegiatan yang dilakukan meliputi identifikasi masalah mitra; perencanaan dan pembentukan program pengabdian; serta implementasi program pengabdian. Hasil kegiatan pengabdian pada masyarakat di Kecamatan parongpong adalah masyarakat mendapatkan pembelajaran mengenai mitigasi bencana melalui media infografis yang meliputi: tas siaga bencana, Langkah utama saat terjadi kebakaran, mitigasi bencana gempa bumi, waspada longsor dan nomor telepon darurat. Masyarakat menyambut baik kegiatan ini dan berharap agar kegiatan mitigasi bencana dapat rutin dilakukan.
PEMBUATAN LABORATORIUM KOMPUTER BERBASIS LAN SEBAGAI UPAYA MENDUKUNG LITERASI DIGITAL DI SD MUHAMMADIYAH 20 PLUS SIDOREJO
Authors: Ulya Nurul Kholisatul ‘ , Siswanto Hery , Triyanto Joko , Sari Sekar Rodesti Kartika , Firmawan Aditya Ikhsan
Published: December 2023

Dewasa ini Perkembangan teknologi sangat pesat di semua bidang. Pendidikan adalah salah satu yang berdampak dalam pengembangan TIK di era digital ini. Literasi digital harus dikenalkan anak sedini mungkin. Laboratorium Komputer merupakan salah satu komponen atau sarana yang penting dalam sekolah. Peranan laboratorium komputer penting dalam mengembangkan keterampilan TIK dan dalam akselerasi proses pembelajaran. SD Muhammadiyah 20 Plus Sidorejo belum memiliki Laboratorium Komputer untuk menunjang pembelajaran TIK. Teknologi yang digunakan untuk membangun Lab adalah LAN. Solusi untuk permasalahan tersebut adalah perancangan dan pembangunan Laboratorium Komputer berbasis LAN. Pengabdian ini melibatkan mahasiswa informatika berjumlah 2 orang. Pembangunan Laboratorium Komputer dilakukan beberapa bulan ke depan selanjutnya di lakukan pengujian dan monitoring kinerja jaringan. . Luaran dari kegiatan pengabdian berupa penerapan teknologi jaringan komputer yaitu LAN untuk membangun Laboratorium Komputer.
SOSIALISASI PENINGKATAN PEMANFAATAN TEKNOLOGI DAN LITERASI DIGITAL BAGI DESA CIKAWUNGADING
Authors: Febriani SM N. Nelis , Setyoningrum Nuk Ghurroh , Mulyani Fithri Sri , Maududy Robby
Published: December 2023

Di era ini masyarakat tidak bisa terlepas dari yang namanya teknologi, khususnya teknologi informasi dan komunikasi bahkan sekarang semua lapisan masyarakt sudah terbiasa menggunakan sosial media. Literasi Digital merupakan kemampuan yang harus dimiliki oleh masyarakat. Akan tetapi, tidak semua masyarakat memiliki kemampuan literasi digital. Tujuan dilakukannya kegiatan pengabdian kepada masyarakat ini yaitu untuk memberikan edukasi kepada masyarakat agar lebih bijak dan cermat dalam menggunakan media sosial, serta berkontribusi untuk menekan angka kesenjangan kemampuan digital di daerah pedesaan khususnya di Desa Cikawungading Cipatujah Kabupaten Tasikmalaya. Metode yang digunakan dalam kegiatan ini yaitu seminar literasi dan sesi tanya jawab agar masyarakat merasa terbuka dan bisa menyadari pentingnya literasi digital ini. Kesimpulan yang di dapat dalam kegiatan ini adalah literasi digital bukan hanya sekedar kemampuan membaca dan menulis, akan tetapi pengetahuan dan kecakapan dalam  menggunakan media digital dan memanfaatkannya secara cermat, bijak, dan patuh hukum dalam hal membina komunikasi dan interaksi sehari-hari. Sehingga diperlukan edukasi mengenai bagaimana mengembangkan kemampuan literasi digital yang baik dan sehat supaya dalam penggunaannya tidak berdampak buruk bagi penggunanya serta dapat mewujudkan pemanfaatan teknologi yang aman, produktif dan berbudaya pada masyarakat.
Gobernanza 4.0 en la Educación Superior
Authors: De Vincenzi Rodolfo
Published: December 2023

El trabajo analiza las nuevas formas de gobernanza en la Educación Superior promovidas a partir de la revolución científico-tecnológica y de la industria 4.0 y sus efectos en términos de transformaciones evidenciadas en el modelo de gobierno y gestión del Consejo de Rectores de las Universidades Privadas (Argentina) y de la Universidad Abierta Interamericana (Argentina), durante el período 2017 2020. Se trata de una etapa de cambios de paradigmas en ambas instituciones, a partir de la resignificación en la toma de decisiones estratégicas y del surgimiento de nuevos liderazgos en un escenario dinámico, inestable y complejo para las instituciones universitarias. Del estudio de las prácticas de gobierno y gestión de ambas instituciones, se concluye con la definición de un nuevo modelo de gobernanza descentralizado, estratégico y emprendedor, articulado a sus fines y propósitos institucionales y consistente con el sistema de valores, principios y prioridades establecidos en la propia cultura de cada institución.
Integrasi Numerasi pada Pelajaran Non-Matematika
Authors: Awi Dassa  , Said Fachry Assagaf  , Syahrullah Asyari
Published: December 2023

Numeracy is currently the focus of elementary and middle school education in Indonesia. Strengthening numeracy should not only rely on mathematics classroom. Contributions from other lessons can also be usefull to strengthen students' numeracy skills. This article reports an investigation into 23 non-mathematics junior high school teachers in Takalar Regency, South Sulawesi in designing the integration of numeracy learning in their lessons. There are four lessons found in this activity, namely Indonesian Language, Natural Sciences, Social Sciences, and Arts and Culture lessons. It is expected that the results of this report can strengthen numeracy activities in various subjects at the junior high school level.
SISTEM KONTROL PERANGKAT LISTRIK HEMAT ENERGI PADA BANGUNAN BERBASIS BERBASIS INTERNET OF THINGS (IoT)
Authors: Yunus Tjandi  , Zulhajji
Published: December 2023

Accidents caused by improper use of electricity have been widely aired on TV media and On Line media. To prevent this, it is hoped that people who install electrical installations must be certified and are expected to know about how IoT-based energy-efficient control devices work. This research aims to: 1) To create an Energy-Saving Electrical Device Control System Software in IoT-Based Buildings that functions to control the use of electrical energy in a building with the help of a Smartphone, 2) produce an Energy-Saving Control System Device using the software that has been created, 3) To create an Interface and Application of the Internet Of Things (IoT) Based Energy Saving Control System device with the help of a Smartphone that functions to control electrical devices in buildings, both from a short distance, and remotely. Data collection in this study uses interview techniques with control experts, literature techniques, and direct measurement techniques of the control devices used. The data analysis method used in this research is the logical method, based on the Internet of Things (IoT) based control system. The results showed that: 1) The Internet Of Things (IoT)-based Energy Saving Control System Software created has functioned properly, this is evidenced by the functioning of all control systems, both in the safety system (MCB), as well as for various controlled loads, 2). The Internet Of Things-based Energy Saving Control System device made, has functioned properly, this is evidenced in the research trial using a Smartphone, 3). Interface and Control System Applications based on the Internet of Things have functioned properly, because they have been able to control electrical equipment devices contained in a building according to design.
Kurangnya Keterampilan Berpikir Kritis Pada Pelajaran IPS di SD Negeri 10 Sapuli Kota Makassar
Authors: Latang  , Amir Pada
Published: December 2023

This Research problem is high order thinking of students still low. Teaching is oriented by the teacher and the teacher is giving less motivation to the student. The Teacher seldom gives the question to student about high order thinking and the students look for the answer. This research aims to describe the implementation and the increasing of student high order thinking in studying social science by using model learning base problem. This research method is action research in class. This method adapt the model from Taggart and Kemmis conducted with two cycles in the class at SD Neg Makassar. The research subject is five class. There are 32 students. This action research conducted in implementation of learning base problem model that it were five stages as: the student instruction in orientation the problems, in organizing student to learn, in helping student, in developing and in presenting, in analyzing and evaluating the problem solving. The indicator of high order thinking which is measured in this research identify the problem, collect the information, look for, solve the problem, and using the good instruction through the good language. Using the good reason to conclude. This result research showed that the high order thinking of student from first cycle is 59% to second cycle 88%. This research conclusion is the implementation of model learning base problem can increase the skill of high order thinking to student in five class to the social science at elementary school.
Implementasi Model Project Based Learning pada Pembelajaran Praktik Instalasi Listrik
Authors: Riana T. Mangesa  , Hilda Ashari  , Elfira Makmur
Published: December 2023

Kajian difokuskan pada penerapan model Project Based Learning (PjBL) melalui pembelajaran praktik instalasi listrik. Tujuan penelitian ini adalah untuk mengetahui keefektifan penggunaan model PjBL dan untuk mendeskripsikan; (1) hasil belajar mahasiswa dengan menggunakan model PjBL; (2) aktivitas belajar kelompok eksperimen yang menggunakan model PjBL dan (3) tanggapan pengguna model PjBL. Jenis penelitian ini adalah eksperimen dengan rancangan postest only control group design. Populasi penelitian ini adalah seluruh mahasiswa yang telah memilih mata kuliah praktik instalasi listrik tahun ajaran 2022-2023. Sampel ditentukan dengan menggunakan teknik proporsional random sampling. Teknik pengumpulan data adalah observasi, tes, angket dan dokumentasi. Hasil penelitian ini adalah: (1) hasil belajar mahasiswa meningkat; (2) rata-rata aktivitas belajar kelompok eksperimen sebesar 85,84% dan (3) tanggapan mahasiswa terhadap penggunaan model PjBL rata-rata sebesar 90,71%.
Analisis Potensi Air Tanah di Kabupaten Gowa Provinsi Sulawesi Selatan
Authors: Ichsan Invanni Baharuddin  , Nasiah Badwi  , Sulaiman Zhiddiq
Published: December 2023

This study aims to describe the potential of groundwater in Gowa Regency. The methods used are: Remote Sensing and Geographic Information Systems. There are 6 variables overlayed in this study, namely: Rainfall, Rock Type, Slope, Soil Type, Vegetation Density, and Land Use.  The results showed that there are five classes of groundwater potential,  namely: very low, low, medium, high, and very high. Most of the area is in the high class covering an area of 97,357.47 Ha (53.96 percent) spread throughout the sub-district. The class of groundwater potential is very high covering an area of 44,880.89 Ha (24.87 percent) spread across 17 districts. The variables that determine the high and low groundwater potential in an area are mutually combined between variables but the most dominant are: Rainfall, rock type, and land use.
Argon Laser: A Modality of Treatment for Trichiasis
Authors:   Ophthalmology Department Jordan University Hospital Amman, Jordan, Al-Bdour Muawyah D. , Al-Till Maha I.
Published: December 2023

The purpose of this study is to evaluate the success rate and safety of argon laser photocoagulation as a modality of treatment for symptomatic trichiasis in a Middle Eastern country (Jordan). this simple descriptive study included 54 patients (68 lids) with symptomatic trichiasis. they were treated with argon laser and followed over 8 month period. After topical and infiltration anaesthesia, 30-40 shots of blue-argon laser were directed to the lash root to a depth of 2-3mm. Laser beam variables were: 50-100 µm spot size, 0.3 second duration and 0.50 Watt power. The maximum number of treated lashes per lid was five. Recurrence was defined as regrowth of one or more trichiatic lash. Up to two additional applications with the same laser parameters were done for recurrent trichiasis. The success rate after one treatment session was 61.1% and with up to a total of three sessions, it was 85.2%. The complication rate was 20.6% (14 lids) in the form of mild hypopigmentation in 8 lids and notching in 6 lids. the complication rate was higher among patients treated previously with cryotheray or lid surgery. Argon laser photocoagulation is a safe and effective office procedure for treatment of symptomatic trichiasis.
The Immune Properties of Mesenchymal Stem Cells
Authors:   Department of Medicine, UMDNJ-New Jersey Medical School, Newark, NJ, USA, Rameshwar Pranela , Castillo Marianne , Liu Katherine , Bonilla Larrissa ,   Graduate School of Biomedical Sciences, UMDNJ-New Jersey Medical School, Newark, NJ, USA
Published: December 2023

The goal of this review is to summarize current knowledge on the immune properties of mesenchymal stem cells (Mscs) and to discuss how these properties might affect clinical applications, in particular tissue regeneration. Mesenchymal stem cells (Mscs) are pluripotent cells with unique immune properties. they show immunoenhancing as well as immunosuppressive properties. It is the latter property that makes them stem cells of interest by scientists since they could be ideal for tissue regeneration, across allogeneic barrier. Mscs can transdifferentiate and differentiate into specialized cells. Although found mostly in the adult bone marrow, Mscs also reside in a variety of fetal tissues. In the adult bone marrow they act as "gatekeeper" cells regulating traffic in and out to the peripheral circulation and lymphatics. Their location within the vicinity of the bone marrow and periphery allows the Mscs, through their immune suppressor ability and antigen presenting property (APc) to maintain homeostasis in bone marrow function. there is potential for clinical therapy with Mscs. they have the potential to facilitate bone marrow transplantation by reducing graft-versus-host disease (GVHD). In addition, their immunosuppressive properties show promise for cell therapy across allogeneic barrier. their role in the bone marrow, as it relates to hematological disorder is discussed.
Using Discounting Biases, Risk Characteristics, and Perceived Control Improves Preventive Programs
Authors:   Royal Institute of Technology, Stockholm, Sweden, Ortendahl Monica
Published: December 2023

Health promotion often works toward remote goals with a trade-off between costs today and benefits in the future. However, for individuals using a positive discount rate for health outcomes a healthy state many years ahead has such a small value that it is difficult to motivate them to engage in preventive behaviors. The framework of time and risk for analysis can perform a useful role in health education and information where the framing of different features of risk might diminish discounting and increase motivation to change be- havior. Personal versus general risk and perceived control related to preventive programs are discussed. A summary of valuation factors in preventive programs based on literature review is presented: (a) long-term decisions are sensitive to discount rates; (b) discount rates vary by level of uncertainty, individuals, and con- texts; (c) personal risks from adverse health behaviors are judged as smaller than the same risks for people in general; (d) probability discounting is used, if the risk is perceived as controllable; (e) people's tendency to discount future consequences might be suppressed by lowering the amount of perceived control.
Analisis Dampak Bermain Game Mobile Legends Terhadap Perilaku Toxic Anak-Anak Hingga Dewasa
Authors: Bachtiar Rizky Alamsyah  , Ananda Surya Dahana Dewantara  , Daffa Maheswara Iswidono  , Noval Rizqi Santoso  , Nur Aini Rakhmawati
Published: December 2023

This research aims to analyze the impact of playing Mobile Legends on toxic behavior in both children and adults. The background of this study is based on the fact that Mobile Legends is one of the popular online games in Indonesia and is widely played by children to adults, often exhibiting toxic behaviors. The method used in this research is a survey. The results of the study indicate that out of 15 survey questions, 90% of the respondents showed a tendency towards toxic activities while playing Mobile Legends. This indicates that individuals ranging from children to adults often engage in toxic behavior, such as using offensive language during gameplay. Therefore, one of the recommendations to create a healthier gaming environment is to block such accounts to prevent them from playing the game for a certain period.
التنمّر الإلكتروني واستراتيجيات مواجهته لدى المراهقات اليمنيات في أمانة العاصمة صنعاء
Authors: العماري افراح قاسم يحيى
Published: December 2023

يهدف البحث الحالي إلى التعرف على مستوى تعرّض المراهقات في أمانة العاصمة صنعاء للتنمّر الإلكتروني،  والتعرّف على استراتيجيات مواجهته لديهن، والتعرف على الفروق في استراتيجيات المواجهة تبعاً لمتغير (العمر ، المستوى الدراسي)، واستخدمت الباحثة المنهج الوصفي، وتكونت عينة البحث من ( 500 ) مراهقة تم اختيارهن بالطريقة العشوائية الطبقية، كما استخدمت الباحثة مقياس التنمّر الإلكتروني للضحية، ومقياس استراتيجيات مواجهته من إعدادها، وأظهرت نتائج البحث أن مستوى تعرض المراهقات للتنمّر الإلكتروني جاء بدرجة أقل من المتوسط، وأن المراهقات استخدمن ثلاث استراتيجيات لمواجهته، وهي المواجهة التكنولوجية أولاً، المواجهة الفعالة ثانياً، والمواجهة غير الفعالة ثالثاً، وأظهرت النتائج أنه لا توجد فروق ذات دلاله إحصائية في استراتيجيات مواجهة التنمّر الإلكتروني تبعا ً لمتغير(العمر، المستوى الدراسي)، وتوصي الباحثة بإقامة الندوات لتوعية المراهقات وتثقيفهن بكيفية حماية أنفسهن من التنمّر الإلكتروني ، وتوعيتهن بكيفية مواجهته بطرائق فعالة.
Use of Mobile Phone for Agricultural Activities among the Arable Crop Farmers in Edu Local Government Area of Kwara State, Nigeria
Authors: Ifabiyi J.O. , Abdulrahman O. L.
Published: December 2023

The research examined the arable crop farmers’ use of mobile phone for agricultural activities in Edu Local Government Area of Kwara State, Nigeria. About 105 arable crop farmers were randomly selected for the study. Statistical tools such as frequency count, percentage and mean score were used to analyse the data. The result showed that about 75.2 % of the respondents were male. The average age of the respondents was 37.2 years. The average household size was 6 persons.  The mean income of the respondents was 368,076.67 Naira. The voice call (mean = 2.46) was the most frequently used mobile phone feature by the respondents for agricultural purposes. The use of mobile phone for communicating with fellow farmers (mean=2.40) highest ranked statement on use of mobile phone for agricultural activities. The high cost of buying credit/data (mean=2.33) was the most severe factor limiting the use of mobile phone for agricultural activities. The study therefore recommends the provision of training to farmers in areas where there are gaps in their competency on the use of mobile phone for agricultural activities.
Assessment of the hepatoprotective effect of Moringa oleifera leaves ex-tract (MOLE) on paracetamol-induced hepatotoxicity in Albino Wistar rats
Authors: Altaee Raeed , Kadhim Fateh Oudah , Al-Saedi Sajaa R.
Published: December 2023

The current study aimed to investigate the hepatoprotective efficacy of Moringa oleifera (MOLE) against liver damage in male rats caused by paracetamol. Four groups of twenty-four male Wister rats, weighing between 150 and 200 gm each, were created. To cause liver damage, a dose of 2g/kg of paracetamol was given once a day for a week, and a dose of 300mg/kg B.W. of MOLE was given orally via gavage for four weeks. As an example hepatoprotective medication, silymarin was administered orally at a rate of 100 mg/kg body weight. Enzyme levels in the liver including total bilirubin, ALT, AST, and ALP were utilized to gauge the extent of recovery after hepatic damage. As antioxidant enzymes, SOD and CAT were evaluated. In male rats, paracetamol-induced liver damage was successfully avoided by silymarin and MOLE. The hepatoprotective effects of the extract were evidenced by a noteworthy reduction in the levels of blood enzymes include TB, ALT, AST, and ALP, along with a decline in tumour necrosis factor alpha (TNF-α). Additionally, there was a rise in the levels of antioxidant enzymes SOD and CAT, as well as interleukin 6 (IL-6).
The Impact of Corruption on Migration: Evidence from the Western Balkans
Authors: Malaj Visar , Firza Najada
Published: December 2023

The fight against corruption remains one of the most fundamental problems for Western Balkans societies and governments. Hiring in the public sector is often determined by networks and clientelism. The exchange of favours and loyalty to a patron are the “normal” ways to access economic opportunities. As a result, a considerable portion of the population considers emigration as the only path to succeed. The main objective of this study is to analyse the impact of corruption on Western Balkan migrant stocks over the years from 2012 to 2020. The selected time period depends mainly on data availability and frequency. A gravity-based equation is developed to explain changes in the number of immigrants living in 31 European destinations. The proposed econometric model confirms the statistical significance of corruption variables in migrant stocks of receiving countries. Individuals tend to move from countries with high levels of corruption and poor governance toward richer and less corrupt destinations.
PKM. PENINGKATAN KEMAMPUAN MENULIS ARTIKEL ILMIAH SAINS MELALUI KEGIATAN PENGABDIAN MASYARAKAT PADA GURU SD NEGERI APUAN BANGLI
Authors: I Made Subrata  , I Made Darmada  , Gusti Ayu Made Puspawati
Published: December 2023

Scientific work is a published written report that discloses the results of research or studies carried out by a person or team by fulfilling scientific principles and ethics adhered to by the scientific community. Scientific publications are currently experiencing very significant changes, from where the initial format of using print media has changed to electronic media. The purpose of this community service is to improve the ability of teachers to write scientific articles in the field of science at SD Negeri Apuang Bangli. There are 3 main activities in this service, namely the first meeting for training in writing scientific articles by providing examples and critical review of how to write scientific articles. The second activity is by giving assignments to make the core points of writing scientific scientific articles, and the third activity is carrying out mentoring to provide scientific scientific article consultations that are made according to the intended journal template. Based on the evaluation of the implementation of community service activities and the results of the normalized gain test it appears that there has been an increase in the ability to write science scientific articles for elementary school teachers through this community service activity of 0.75 (high category). The conclusion from this community service activity is that there has been an increase in the ability to write scientific scientific articles for teachers of SD Negeri Apuan Bangli.
A Duty to Rescue
Authors: Srovin Coralli Ana , Manganini Irene , Abebe Fekade
Published: December 2023

Reports of migrants drowning in the Mediterranean have, unfortunately, become more and more frequent in recent years. A recently published MSF report has highlighted the role ‘pushbacks and systematic non-assistance to those at risk of drowning proliferate’ play in this regard. The report refers specifically to two events that happened in 2023 in which national authorities failed to launch rescue operations despite receiving the information on migrants in distress at sea hours before the tragedy. In this blogpost, we assess whether a coast guard’s failure to act in situations of migrants in distress might violate an incumbent criminal law duty to rescue. We map the core elements of the duty to rescue under criminal law and how they might apply to such a chain of events, using the abovementioned event of 14 June as an example.
Relación entre sistemas de labranza y resistencia a la penetración en el rendimiento de maíz (zea mays)
Authors: López-López Juan Antonio , López-López Gilbert Fresh , Cadena-Zapata Martín , Reynolds-Chávez Marco Antonio , Demuner-Molina Genaro , Vega-Sotelo Federico
Published: December 2023

El estudio se realizó en el rancho El Buitre de la Universidad Autónoma Agraria Antonio Narro, en San Pedro, Coahuila, que forma parte de la región Comarca Lagunera. En él se estableció un diseño experimental de bloques al azar con tres repeticiones, en un cultivo de maíz para forraje híbrido AN447; se utilizó una sembradora unitaria calibrada para una densidad de siembra de 105,000 plantas ha-1, con el propósito de conocer la influencia de resistencia a la penetración (RP) en el rendimiento a partir de los sistemas de labranza establecidos. Los tratamientos fueron tres, más el testigo: tratamiento testigo, labranza convencional (LC), T1- labranza convencional en camas (LCc), T2- labranza mínima en camas (LMc), y T3- cero labranza en camas (CLc). Para el registro y toma de datos de RP se utilizó un penetrómetro de cono digital-manual de la marca Fields-Cout SC 900, de la compañía Spectrum Technologies con el que se realizaron mediciones a profundidades de 0-0.20 m. El análisis de varianza arrojó que en 0.05, 0.10 y 0.15 m no hubo diferencia significativa, mientras que en profundidad de 0.20 m sí existió significancia, por lo que se tomaron los datos en los sistemas de labranza a 0.20 m. Se encontraron agrupaciones de LMc y CLc con RP de 3906 y 2702 kPa, y CLc, LC y LCc, con 2702, 1877 y 1257 kPa. En este trabajo, entre los sistemas de labranza, se obtuvo el mejor tratamiento con LCc y RP, el cual además presentó el mayor rendimiento para forraje: 68350 kgha-1.
Automatización de la medición del desempeño de dosificadores de semilla en un banco de laboratorio
Authors: Raya-González Luis Enrique , Saldaña-Robles Noé , Saldaña-Robles Adriana , Cepeda-Negrete Jonathan
Published: December 2023

En el mercado existen sembradoras mecánicas y neumáticas, las cuales mediante dosificadores, liberan la semilla de manera unificada, con el objetivo de lograruna siembra de calidad. Sin embargo, una posición errónea del individualizadorde semilla, velocidad de trabajo excesiva o baja precisión de succión provocanque la distancia entre semillas no sea uniforme, lo que ocasiona un impacto negativo en el rendimiento. En la División de Ciencias de la Vida de la Universidad deGuanajuato, se cuenta con un banco de prueba de laboratorio (bpl) que evalúa eldesempeño de dosificadores de semilla. El objetivo de este trabajo fue desarrollarun sistema para automatizar la medición del desempeño de dosificadores de semilla en un banco de laboratorio para pruebas de dosificadores neumáticas. Parala automatización se desarrolló un sistema de visión artificial que detecta la separación entre semillas, el cual presenta un porcentaje de error de 0.007% respectoa las distancias reales medidas, que fueron 5, 10 y 13 centímetros.
Estimación de acción de genes y heredabilidad para diferentes características cuantitativas en frijol común (Phaseolus vulgaris L.)
Authors: Kuruvadi Sathyanarayanaiah , Rodríguez Cota Franklin Gerardo , Salinas Pérez Rafael A.
Published: December 2023

Se estudiaron parámetros genéticos a través del método 2 modelo 2 de la serie de análisis dialélicos de Griffing (1956), con el objeto de determinar el tipo de acción génica y heredabilidad en sentido estrecho y amplio, de ocho caracteres cuantitativos en frijol común. Se utilizaron seis progenitores y sus 15 híbridos. El análisis de varianza y aptitud combinatoria, indicaron diferencias significativas para la mayoría de los caracteres estudiados. La proporción ACG:ACE indicó que la ACG es predominante en la herencia de número de vainas por planta, semillas por vaina, peso de 100 semillas, número de entrenudos, días a floración y madurez fisiológica, mientras que en el rendimiento y altura de planta tanto la ACG y ACE participan en su herencia y casi en la misma proporción.  La investigación de la acción génica a través del análisis dialélico, coincidió con los resultados del estudio de parámetros genéticos para las características de número de vainas por planta, semillas por vaina, peso de 100 semillas, número de entrenudos, días a floración y días a madurez; en el sentido de que son controladas preferentemente por una acción génica aditiva, mientras que el rendimiento por planta y altura de planta manifestaron un tipo de acción génica no aditiva.  Al comparar los valores obtenidos de ambas heredabilidades se infiere que la heredabilidad en sentido amplio es mayor que la heredabilidad en sentido es- trecho. Las características de peso de 100 semillas, días a floración, número de entrenudos, días a madurez y número de vainas por planta, presentan altos valores de heredabilidad en sentido estrecho. El número de semillas por vainas manifestó un valor intermedio, mientras que altura de planta y rendimiento pre- sentaron valores bajos de heredabilidad.
Zero Amount
Authors: Rathor Sumit
Published: December 2023

The following is a partial link to scientific journals There are thousands of journals in publications and many more have been published at various levels in the history of articles The list given here is far from an exhaustive approach and follows the methodology of publishing on the growth of the chemical industry There are many science journals that are not scientific journals nowadays but several journals are still famous worldwide for their scientific approach and technology I am going to school
Psychological Emotion Recognition Of Students Based Chatbot
Authors: SENAPATI ATHARVA
Published: December 2023

In the context of modern education, where students' emotional well-being plays a crucial role in academic success, the integration of
technology, particularly machine learning-based
chatbots, presents a promising avenue to support and recognize the psychological states of
students. This paper delves into the development
and evaluation of a chatbot system designed to recognize and respond to the emotions expressed by students. Leveraging natural language processing and sentiment analysis, the chatbot engages in conversations with students, allowing
for the real-time recognition of emotional states.
Our study not only focuses on the technical
aspects of emotion recognition but also explores
the implications and ethical considerations of
deploying such technology in educational
settings. By shedding light on the potential of
machine learning-based chatbots to enhance
emotional support and understanding within
educational environments, this research
contributes to the ongoing dialogue on student
well-being and the role of technology in
education.
Pregnancy Anemia its Relation to Low Birth Weight (Lbw) Incidence
Authors: Fitriana Ikhtiarinawati Fajrin  , Khusnul Nikmah  , Lilik Darwati  , Nining Istighosah
Published: December 2023

Anemia is one of the major nutritional issues in Indonesia and a prevalent problem among pregnant women worldwide, with a relatively high incidence rate. Pregnant women are particularly susceptible to anemia because the increased nutritional requirements during pregnancy are crucial for both maternal health and fetal growth. Pregnancy-related anemia is defined as a hemoglobin (Hb) level less than 11 (g/dL) in the blood of pregnant women. This study aims to analyze the relationship between anemia and the occurrence of Low Birth Weight (LBW). The research was conducted in the VK Room of Sugio Primary Health Care, Lamongan Regency, over a period of 2 months in August-September 2023. The research method used was a Retrospective Observational Study with a Cross-Sectional design. Based on the Chi-Square statistical test results, the p-value was 0.025 (p-value < 0.05). In conclusion, this study found a significant association between anemia during pregnancy and the incidence of LBW.