bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluating the landfill leachate quality using leachate pollution index (LPI) and technique for order preference by similarity to an ideal solution (TOPSIS)
Authors: Tałałaj Izabela Anna , Hajduk Sławomira
Published: March 2024

Variability and diversity of landfill leachate cause difficulties in assessing the actual degree of threat to the environment and selecting an appropriate method of disposal or treatment. Therefore, quantifying leachate contamination potential is essential in landfill management and could be used to assess the accuracy of landfill operation and its impact on surrounding areas. The aim of this paper was to evaluate the performance of the Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS) method and its suitability in determining leachate pollution potential in comparison to the Leachate Pollution Index (LPI) method. For this purpose, the quality of leachate from the landfill, collected four times a year from 2004 to 2021, was analysed. The following parameters were monitored: pH, EC, Pb, Cu, Zn, Cr, and Hg. On the basis of the measured parameters, the LPI and TOPSIS indexes were calculated. The obtained results indicated that the TOPSIS method is more sensitive and accurate in observing changes in leachate quality. It can be applied to any number of contaminant parameters without restrictions on scope, quantity, or their relative importance. It can also be used to compare the variations in leachate quality over time or to analyse differences in leachate quality among various landfill sites.
Exposure to the ESG risk of the Polish banking sector
Authors: Pyka Irena , Nocoń Aleksandra
Published: March 2024

The main aim of the article is to explore changes taking place in ESG risk management in the Polish banking sector. The following research methods were used: in-depth literature studies, desk research methods, questionnaire survey methods, case study analyses, and observation and synthesis methods. The article verified the adopted research hypothesis, stating that knowledge and awareness of the importance of ESG risk in commercial banks in Poland increased, which is reflected in practical activities related to their bank risk management systems. The research that was conducted showed that Polish banks are increasingly aware of the ESG risk and the need for their inclusion in risk management processes. This inclusion takes place through various channels. However, an important aspect of this system is the assessment of banks' exposure to ESG risk. Commercial banks in Poland use mainly qualitative methods, although they also recognise quantitative ones to measure the scale of ESG risk taken.
Concept of pocket gardens on the campus of Bialystok University of Technology as a result of a survey of the academic community
Authors: Gawryluk Dorota , Biała Izabela , Gawrychowska Magda
Published: March 2024

Green areas of university campuses are an important resource for them, performing a variety of functions important for the functioning of the university, the well-being of the academic community, the environment and the green system of the city. The purpose of this study was to determine the preferences of the academic community, with particular emphasis on students, as to the functionality that campus green spaces should fulfil today. The methodology of the research work included a diagnostic survey method, the technique of which was surveying, and the tool was a survey questionnaire. Analysis of the results of a survey conducted among students at the Bialystok University of Technology (Bialystok, Poland) made it possible to determine the needs and expectations regarding the development of campus green areas. The concept of pocket gardens accommodates responses and solutions to students' expectations. The analysis of the student community's opinions served to implement the tasks of the "My Green Polytechnic" strategy conducted on the Bialystok University of Technology campus. The results of the survey and the experience of its implementation can be useful to various institutions in making decisions on green space management.
Analisis Karakteristik Perjalanan Mahasiswa Dari dan Ke Kampus (Studi Kasus Universitas Muhammadiyah Buton Kota Baubau)
Authors: Jasmin Jasmin , Efendi Ahmad , Rumbayan Hendra Kunrad Susanto
Published: March 2024

Studi ini menginvestigasi perilaku perjalanan mahasiswa ke Universitas Muhammadiyah Buton yang terkait dengan kurangnya fasilitas parkir di kampus, yang mengakibatkan kemacetan lalu lintas di sekitar area tersebut. Tujuan penelitian ini adalah untuk menganalisis atribut individu yang memengaruhi perilaku perjalanan mahasiswa, moda transportasi yang dipilih, dan biaya transportasi yang dikeluarkan. Metode penelitian meliputi survei, wawancara, dan pengumpulan data dari 99 mahasiswa. Hasil menunjukkan bahwa sebagian besar mahasiswa (60,61%) tinggal di kos-kosan, dengan sepeda motor menjadi moda transportasi paling umum (48,48%) dibandingkan dengan angkutan umum (5,05%). Biaya transportasi rata-rata per bulan berkisar antara Rp 100.000,- hingga Rp 200.000,-, sementara biaya tertinggi mencapai Rp 510.000,- hingga Rp 600.000,- (13,13%) dan terendah antara Rp 100.000,- hingga Rp 200.000,- (49,49%). Faktor-faktor ini dipengaruhi oleh pilihan moda transportasi dan jarak tempat tinggal dengan kampus. Penelitian ini mengusulkan langkah-langkah untuk memahami dan mengatasi masalah transportasi di Universitas Muhammadiyah Buton, termasuk pembaruan infrastruktur parkir dan alternatif transportasi.
The effect of debt to equity ratio and company size on profit growth in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period
Authors: Supyati Supyati , Fadillah Siti Azzah , Nahrumi Arum , Haryadi Didit
Published: March 2024

This study investigates the interaction of debt-to-equity ratio, company size, and corporate profit on companies in Indonesia's property sector. The aim is to gain insight into how these factors interact and affect the overall value of a company's earnings in a particular property sector area. This analysis uses quantitative methods based on financial data and relevant metrics for a sample of manufacturing companies operating in Indonesia, as many as 23 companies. This study examines the relationship between debt-to-equity ratio, company size, and company profit through statistical analysis and linear regression modeling techniques with SPSS version 26. The results showed that the debt-to-equity ratio did not affect the company's profit; the size of the company had a significant effect on the company's profit. The debt-to-equity ratio and the company's size do not impact the company's profit. The findings contribute to the existing literature on company valuations by providing empirical evidence specific to the property sector. The research has implications for policymakers, investors, and managers, as it offers valuable insights into the factors that drive a company's profit value, helping stakeholders make decisions and strategies to improve performance and competitiveness. Provide benefits in the context of financial management
Work motivation and work environment as a trigger for increased employee performance
Authors: Karlita Ega Serli , Zaelani Rizky , Anggrai Fani , Amaria Lilis Handayani , Haryadi Didit
Published: March 2024

Effective management, thinking about the importance of human resources. Employee performance is an essential factor influencing success. In an organization, this is one of the most critical functions of a company. This study aims to determine the variables that affect employee performance and develop a theoretical basis and research model. This study used an associative descriptive quantitative method with a population of 42 respondents drawn into a sample using non-probability sampling, using the saturated sampling / total sampling method. Data analysis techniques using linear regression with the help of SPSS software version 26. The results of this study show that the first hypothesis states that work motivation significantly influences employee performance. The second hypothesis states that the work environment substantially affects employee performance. The third hypothesis is that employee performance is influenced by work motivation and work environment, which can simultaneously improve employee performance. This research is expected to provide theoretical contributions to the literature in this context, certainly in the context of human resource management
The influence of compensation on employee achievement
Authors: Suprayitno Nur Fadillah , Abbas Akbar Subhan , Wulandari Sri , Aryni Nurul
Published: March 2024

The purpose of this research is to determine the effect of compensation on employee work performance at PT Bank Syariah Indonesia, Tbk Cabang Soppeng. Determining the sample used a saturated sampling technique, which is a sampling technique by taking the entire population as a sample, so that the sample in this study was all employees of PT Bank Syariah Indonesia, Tbk, Cabang Soppeng, totaling 32 people. To determine the effect of compensation on work performance, simple linear regression analysis was used. The results of the research show that the significance value is 0.049 <0.05, so it can be seen that compensation has an effect on employee work performance at PT Bank Syariah Indonesia, Tbk Cabang Soppeng
Profitability ratio analysis to assess the financial performance
Authors: Rahmah Fadillah Iin , Nadiyah Nadiyah , Rohmah Lutfiyatul , Haryadi Didit , Wahyudi Wahyudi
Published: March 2024

Financial ratios become an illustration in consideration materials to explain the values in the financial statements. All aspects of the business sector are crucial in paying attention to financial management in banking, industry, manufacturing, and retail. This is because the financial sector applies financial principles in an institution to create optimal value to make decisions and appropriately manage resources owned by the company. This study uses data analysis based on financial statements by measuring, knowing, illustrating, and comparing charts in financial statements, especially the balance sheet and profit and loss. Ratio analysis uses a method of financial statement analysis that looks at a certain period of years and then compares financial statements with different years through sections of the financial statements. This study aims to develop a model for reviewing financial statements from financial performance. This research is expected to make theoretical contributions to the literature in this context, including in the context of financial and banking management.
Cash turnover and receivables turnover to the profitability of food and beverages sector companies for the 2018-2022 period
Authors: Sapitri Nurul Eka , Merwandani Reivinda Putri , Hiryani Syifa , Haryadi Didit , Wahyudi Wahyudi
Published: March 2024

Increasingly complex market dynamics and intense business competition are challenges for companies to maintain and improve their financial performance, especially in the food and beverages subsector. This study investigates the interaction between cash turnover, accounts receivables, and company profitability in Indonesia's food and beverages sector. The goal is to gain insight into how these factors interact and affect the overall profitability of a particular food and beverage company. This analysis uses quantitative methods based on financial data and relevant metrics for a sample of 17 food and beverage companies operating in Indonesia according to the variables studied. This study examines the relationship between cash turnover, receivables turnover, and profitability through statistical analysis and linear regression modeling techniques with SPSS version 26. The results showed that cash turnover significantly negatively affected profitability in food and beverages. Receivables turnover does not exert a significant effect on profitability. Cash turnover and receivables turnover also simultaneously do not have a substantial impact on profitability. The findings contribute to the existing literature on company valuations by providing empirical evidence specific to the food and beverages sector. The research has implications for policymakers, investors, and managers, as it offers valuable insights into the factors that drive a company's profitability, helping stakeholders make decisions and strategies to improve performance and competitiveness. Provide benefits in the context of financial management.
The influence of service quality on customer satisfaction
Authors: Hendriana Tengku Ine , Irawan Nopita
Published: March 2024

This research aims to find out how much influence service quality has on customer satisfaction at the Dimas Jaya Motor (DJM) Workshop in Bandung City. Researchers are interested in researching the effect of service on customer satisfaction because they see the increasing number of customers at the Dimas Jaya Motor repair shop, so this cannot be separated from the service provided by the repair shop. This research uses quantitative methods, the data needed in this research is customer satisfaction data obtained using a questionnaire and tested using SPSS 26. Based on the results of the analysis carried out, there is an influence between service quality on customer satisfaction at the Dimas Jaya Motor (DJM) workshop. which is shown through the regression equation Y = 11.648 + 0.686 The correlation coefficient value between Service Quality and Customer Satisfaction is 0.677, meaning that the relationship between Service Quality and Customer Satisfaction is in the strong category. Meanwhile, the coefficient of determination (R Square) is 0.458 or equal to 45.8%. This figure means that the Service Quality variable (X) simultaneously influences the Customer Satisfaction variable (Y) by 45.8%. Meanwhile, the remainder (100% - 45.8% = 54.2%) is influenced by other variables outside this regression equation or variables that were not studied. The total number of respondents was 112 customers.
Simulation of local area network (LAN) computer network using cisco packet tracer at SMP Negeri 1 Grabagan
Authors: Amran Ali , Zuhria Sinta Ainun , Ramadhani M. David , Susmawati Putri Rahayu , Diana Siti Nur , Ulum Luluk Bahrul , Aulita Rida Nur , Firdaus Firman Aditya , Latifah Dede , Astutik Astutik
Published: March 2024

Computer network, especially together with information technology, are now considered fundamental in all fields. A company’s information technology infrastructure is a strategic resource that must be handled effectively. Information technology infrastructure provides continuous processing and flow of information throughout the organization. A computer network that links machines is called a local area network over short distances among two or more places. To keep the network infrastructure functioning properly network security is very important. Cisco packet tracer is one of the tools used in simulations to setup network security. To build a computer network, procedures related to the network area required. Local Area Network (LAN) is an abbreviation off Local Area Network. LAN consist of several computers connected in a network. In this network, each computer can accsess data from other computers. Additionally, computers can access data from other computers. Apart from that, computers connected to LAN can also run hardware such as printers from other computers, chat with other computer ownerm or play games together. Network simulations on cisco system Local Area Network (LAN) computers using cisco packet treacer is a program for imulatinng network device, the program is used as a learning and training tool.
Volkanik Patlamaların Prehistorik Topluluklar Üzerindeki Etkisini Araştırmak için Sistematik Bir Yaklaşım Örneği
Authors: Bayram Tolunay
Published: March 2024

Volkanik alanlarda gerçekleştirilen arkeolojik çalışmalarda volkanik patlama kalıntıları ile sıklıkla karşılaşılmaktadır. Bu kalıntılar genellikle araştırma tasarımının dışında, tesadüfi olarak tespit edilmektedir. Bununla birlikte volkanik patlamalar, arkeolojide yoğun ekolojik ve sosyal etkilerine rağmen çok az ilgi gösterilen bir konu başlığı olagelmiştir. Ancak geçmiş toplulukların volkanik aktivitelerden doğrudan ve/veya dolaylı olarak etkilenmiş olduğu göz ardı edilemez bir gerçektir. Son yıllarda sistematik ve disiplinler arası çalışmaların sayısı giderek artmaya başlamıştır.

Arkeoloji, volkanik olaylar ve geçmiş insan toplulukları arasındaki ilişkiyi karşılaştırmalı ve ayrıntılı olarak araştırmak için temel verilere sahiptir. Ancak bu veriler genellikle afetlerin fiziksel etkilerini anlamak için kullanılmaktadır. Patlamaların toplumsal kırılganlıklar, iç sosyal gerilimler, kültürel değişim, inanç sistemleri üzerindeki etkileri göz ardı edilmektedir. Paleososyal volkanoloji gibi sistematik yaklaşım örnekleri arkeoloji ve volkanoloji ortak kümesinde doğal afetlerin sosyoekolojik yönlerini ortaya koymak için bir potansiyel barındırmaktadır. Bu çalışmada Felix Riede’in paleososyal volkanoloji yaklaşımı açıklanarak volkanik olaylar ve prehistorik topluluklar ilişkisinin arkeolojik araştırmalardaki temel prensiplerini tanımlamak amaçlanmıştır.
Personality and Mental Health during the COVID-19 Pandemic
Authors: Bilgin İlayda , Büyükcan-tetik Asuman , Aykutoğlu Bülent , Baş Samet
Published: March 2024

The COVID-19 pandemic was a health crisis eliciting a variety of stressors, leading to reductions in well-being worldwide. Personality traits are among the key factors determining how individuals respond to adversity and disasters. The aim of this study is to investigate the association between a wide range of personality characteristics and different indicators of psychological well-being in Turkish university undergraduates during the first lockdown of the pandemic. The data were collected through an online cross-sectional survey. Zero-order correlations in the analysis demonstrated higher resilience, extraversion, openness, agreeableness, and conscientiousness related to higher well-being, whereas neuroticism and attachment anxiety were related to lower well-being. The results of the multivariate regression analysis with the personality characteristics within the study showed that resilience was consistently and strongly associated with better psychological well-being. Neuroticism was related positively to depression and anxiety symptoms and negative affect but unrelated to positive affect. High self-control was linked to a more positive affect and less negative affect. Our findings illustrated personality’s potential adaptive and maladaptive effects on reported mental health during the pandemic. The findings are discussed to shed light on future studies regarding the connection between personality traits and life events.
Doğal Afet Krizlerinde Sosyal Medyanın Rolü Üzerine Yapılmış Çalışmaların Bibliyometrik Analizi
Authors: Bal Feride , Yılmaz Emrah Sıtkı
Published: March 2024

İletişim teknolojilerinde yeni bir boyut oluşturan soysal medyanın kullanım oranları gün geçtikçe artmakta ve kullanım sıklığı özellikle doğal afetler gibi kriz anlarında daha da artış göstermektedir. Bireyler doğal afet anlarında aileleri ve çevreleriyle iletişim kurmaya çalışmakta ve onların can güvenliği hakkında bilgi alma çabası içine girmektedirler. Ayrıca bireyler arama ve kurtarma, ilk yardım, yiyecek, barınma, ulaşım ve güvenlik gibi temel ihtiyaçlar hakkında bilgiye ulaşmaya veya bu bilgileri paylaşmaya çalışmaktadırlar. Telefon şebekelerinin, yaşanan felaket sonrası arama ve mesajlaşmalardaki ani artış sebebiyle hizmet sunamadığı durumlarda, sosyal medya platformları bireylere iletişim açısından farklı alternatif ve avantajlar sağlamaktadır. Bu açıdan bakıldığında çalışmanın amacı; sosyal medya platformlarının, doğal afet gibi kriz anlarında kullanımının önemini vurgulamak ve bu konu çerçevesinde yapılmış akademik çalışmaları bibliyometrik analiz yöntemiyle inceleyerek değerlendirme yapmaktır. Bu bağlamda 2012-2023 yılları arasında “Web of Science ve Google Akademik” veri tabanlarında taranmış makaleler tüm yönleriyle ele alınmış ve elde edilen veriler tablolar ile açıklanmıştır. Analiz sonuçları 2016 ve 2020 yıllarında çalışmaların yoğunlaştığı, konuyla ilgili en çok yayın yapılan dergilerin “The Australian Journal of Emergency Management” ve “Disaster Medicine and Public Health Preparedness” olduğunu ve yapılan 26 çalışmanın toplam 4152 atıf aldığını göstermektedir. Ayrıca yazarların yaklaşık üçte birinin 1000’in üzerinde atıf aldığı ve yapılan çalışmalarda aynı oranda nicel ve nitel analiz kullanıldığı da elde edilen diğer sonuçlar arasında yer almaktadır. Yapılan analizler sonucunda, doğal afet krizlerinde sosyal medyanın stratejik kullanımını ortaya çıkaran çalışmaların varlığı ve sosyal medya araçlarının kullandığı teknolojik alt yapı ile olayların tespitinin, öngörülebilmesinin ve haritalandırılabilmesinin mümkün olduğu bilgisine varılmaktadır. İncelenen çalışmalarda da doğal afet krizlerinde içerik yayılımının daha iyi sağlanabilmesi için sosyal medyanın öneminin vurgulandığı görülmektedir.
The characteristics of peripheral blood and immune status in patients with influenza and COVID-19 co-infection
Authors: Safronova Yana A. , Pankov Aleksandr S.
Published: March 2024

Aim – to study the changes in peripheral blood parameters and immune status in patients with mixed infection and to assess the risks of developing pulmonary fibrosis.
Material and methods. We examined 25 patients aged 23 to 72 years with co-infection in the acute phase of the disease, who were hospitalized at the infectious diseases hospital based in the OrSMU research center. The markers of cellular immunity, percentage of phagocytic cells and phagocytic index, the level of immunoglobulins of classes A, M, G, and cytokines were registered in all examined patients.
Results. The suppression of cellular immunity parameters, primarily the T-immune system, was revealed in elderly patients with co-infection, along with patients with an isolated course of COVID-19. In young and middle-aged patients, we found multidirectional changes in cellular immunity parameters during influenza and COVID-19 co-infection. An increase in IL-6 and TGF-β in the early stages of the disease was registered in patients with an isolated course of COVID-19 infection.
Conclusion. The changes in the immunity during co-infection are not pronounced enough for the development of lungs fibrous in the acute period of the disease. The possibility of detecting influenza viruses in patients with COVID-19 may change the strategy of treatment and suppression of cytokine storm reactions in critically ill patients.
Pengelolaan Perpustakaan Provinsi Sulawesi Tengah
Authors: Haryono Dandan , Indriyani Indriyani , Rivai Abdul
Published: March 2024

Pengelolaan perpustakaan di Provinsi Sulawesi Tengah masih menyisakan beberapa Permasalahan antara lain: kurangnya jumlah pegawai perpustakaan dibandingkan dengan jumlah pemustaka yang berkunjung dan menggunakan layanan perpustakaan, minat baca dan apresiasi masyarakat di Sulawesi Tengah terhadap perpustakaan masih rendah, koleksi bahan perpustakaan yang masih terbatas. Kurangnya dana operasional perpustakaan menyebabkan kesulitan dalam pengadaan buku baru atau pembaruan koleksi, Penempatan buku-buku di rak yang tidak sesuai atau kurang teratur. Tujuan penelitian ini mengetahui pengelolaan perpustakaan Provinsi Sulawesi Tengah. Tipe penelitian Deskriptif Kualitatif, dengan jumlah informan berjumlah 6 orang, teknik pengumpulan data dalam penelitian ini adalah Observasi, Wawancara, dan Dokumentasi untuk pengumpulan data yang dibutuhkan berupa data primer dan data sekunder. Analisis data dengan Pengumpulan data, kondensasi data serta penyajian data serta penarikan kesimpulan. Dari hasil penelitian yang terdiri aspek planning sudah berjalan dengan maksimal. Aspek organizing masih belum berjalan maksimal bisa dilihat dari penempatan pegawai atau pemustaka yang tidak sesuai keahliannya. Aspek actuating berjalan maksimal tapi lambat seperti pergerakan dalam pengadaan buku, tetapi dalam pergerakan yang dilakukan oleh Kepala Dinas Perpustakaan sudah berjalan maksimal. Aspek controlling berjalan belum maksimal pengawasan dalam pengadaan buku dan pegawai perpustakaan. Kesimpulannya adalah pengelolaan perpustakaan di Provinsi Sulawesi Tengah belum efektif.
Penerapan Sistem Informasi Dukcapil Oloh Itah SI-DOI Dalam Menunjang Efisiensi Tata Kelola Pemerintahan di Dinas Kependudukan dan Catatan Sipil Kota Palangka Raya
Authors: Iskandar Dian , Claudya Anjela , Putra Mahardiawan
Published: March 2024

Transformasi pemerintahan berbasis digital adalah suatu kewajiban sekaligus tantangan bagi pemerintah, sesuai dengan Perpres No. 95 Tahun 2018 tentang Sistem Pemerintahan Berbasis Elektronik (SPBE) di mana SPBE bertujuan untuk meningkatkan efisiensi dan kemudahan sehingga tercipta tata kelola pemerintahan yang berdaya guna dan berkualitas. Namun pada kenyataannya, penerapan E-Government dalam birokrasi digital belum berjalan dengan maksimal. Maka dari itu, artikel ini bertujuan untuk mengetahui bagaimana implementasi E-Government melalui pelayanan SI-DOI dalam menunjang efisiensi tata kelola pemerintahan pada Disdukcapil Kota Palangka Raya kemudian melihat kualitas pelayanan serta upaya dalam peningkatan pelayanan. Metode yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dokumentasi dan teknik penentuan informan berupa purposive sampling. Hasil penelitian menunjukkan bahwa kualitas pelayanan melalui SI-DOI sudah cukup baik karena telah memenuhi 5 dimensi kualitas menurut Berry dan Parasuraman. Penerapan SI-DOI secara implementasi E-Government dapat dikatakan cukup berhasil dengan adanya 3 elemen sukses E-Government yang dimiliki, sehingga menunjang efisiensi proses tata kelola. Hal itu dilihat dari manfaat yang didapatkan dari dua belah pihak berupa kemudahan pelayanan, minimnya waktu, biaya serta tenaga, serta capaian sesuai target bagi instansi dengan meminimalisir penggunaan sumber daya. Namun, masih belum cukup maksimal karena masih ada fasilitas yang kurang memadai, serta kendala jaringan.
Aplikasi Absensi Berbasis UI/UX
Authors: Puspita Sari Eka , Yuningsih Yuyun
Published: March 2024

QR code sendiri merupakan teknologi yang dapat digunakan dalam beberapa bidang maka dari itu QR code sangat berguna. Perkembangan tersebut membawa dampak yang besar di dalam berbagai aspek kehidupan contohnya dalam bidang Pendidikan atau kantoran. Dapat menggantikan sistem yang bersifat manual dengan cara memanggil ataupun melakukan absensi dengan melihat kandidat/murid yang hadir satu persatu. Berdasarkan uraian permasalahan tersebut, maka dibutuhkan solusi yang tepat untuk mambantu pihak sekolah dapat membuat aplikasi berbasis absensi yang menggunakan QR code untuk mempermudah sistem absensi pada saat pandemic ini.
Perancangan Sistem Informasi Pembuatan Jasa Website
Authors: Sari Ela Nurela , Kuspriyono Taat
Published: March 2024

Dalam proses penjualan jasa desain website sistem promosi dan penjualan yang dilakukan hanya menggunakan media promosi dari relasi kerja yang terbatas. Merancang dan membuat suatu sistem dalam bentuk website sebagai media alternatif dari sisi pemesanan, promosi dan penjualan produk yang akan disediakan. Metode Waterfall adalah model proses yang digunakan dalam aplikasi ini. Teknik pengumpulan data yang digunakan dalam melakukan pengumpulan data yaitu observasi dan studi pustaka. Pemodelan diagram basis data yang digunakan adalah dengan menggunakan ERD, LRS (Logical Relational Diagram), dan Struktur Navigasi. Sedangkan aplikasi ini dibuat dengan menggunakan beberapa software yaitu Adobe Dreamweaver CC sebagai software editor serta XAMPP yang merupakan gabungan dari Apache Web Server, PHP, dan MySQL. Aplikasi berbasis web yang dibangun ini mempunyai kelebihan dalam kemudahan, kecepatan dan ketepatan dalam proses pengolahan data penjualan dan pembelian, sehingga dapat mempermudah user dalam bertransaksi. Aplikasi ini juga mempunyai banyak pilihan desain yang menarik, sehingga mempermudah user untuk memilih desain website dan membeli secara langsung.
STRUKTUR KOMUNITAS EKOSISTEM PADANG LAMUN DI PERAIRAN DESA BORGO KECAMATAN BELANG KABUPATEN MINAHASA TENGGARA (Community Structure of Ecosystem Seagrass Beds in Water of Borgo Village, Belang District, Southeast Minahasa Regency)
Authors: Losung Agung J. , Paruntu Carolus P. , Wagey Billy Th. , Roeroe Kakaskasen A. , Losung Fitje , Sambali Hariyani
Published: March 2024

This research was conducted in the coastal waters of Borgo Village, Belang District, SoutheastMinahasa Regency using the line transect method adopted by the Seagrass Watch method. This studyaims to determine the community structure and physical-chemical environmental factors of seagrassbeds in the waters of Borgo Village, Belang District, Southeast Minahasa Regency. The results of thisstudy obtained 3 types of seagrass identified in the waters of Borgo Village, namely: Enhalus acoroides,Thalassia hemprichii, and Syringodium isoetifolium, with an average value of species density belongingto scale 2 with a density level of 25-75 ind/m2 which is included in sparse density conditions (11.99individuals/m2); the average value of relative concealment is classified as less rich/less healthy(33.34%); the species index is included in the low category, namely H'<1 (0.68); the uniformity index isincluded in the large/high category (0.33) the dominance index is included in the medium category(0.75). The parameter value of pH 8.00 is in the range of quality standard values while the temperatureof 32.00° C, brightness of 0.29 m, and salinity of 29.98 o/oo are not in the range of quality standardvalues.Keywords: Seagrass Community Structure, Species Composition, Borgo Village Waters

ABSTRAKPenelitian ini dilaksanakan di wilayah pesisir perairan Desa Borgo, Kecamatan Belang,Kabupaten Minahasa Tenggara dengan menggunakan metode metode line transect yang diadopsidengan metode SeagrassWatch. Penelitian ini bertujuan untuk mengetahui struktur komunitas danfaktor lingkungan fisika-kimia padang lamun di perairan Desa Borgo, Kecamatan Belang, KabupatenMinahasa Tenggara. Hasil penelitian ini memperoleh 3 jenis lamun yang terindentifikasi di perairanDesa Borgo yaitu: Enhalus acoroides, Thalassia hemprichii dan Syringodium isoetifolium, dengan nilairata-rata kerapatan jenis tergolong dalam skala 2 dengan tingkat kerapatan 25-75 ind/m2 yangtermasuk dalam kondisi kerapatan jarang (11,99 individu/m2); nilai rata-rata penutupan relatif jenistergolong kurang kaya/kurang sehat (33,34%); indeks keanekaragaman jenis termasuk dalam kategorirendah yaitu H’<1 (0,68); indeks keseragaman termasuk dalam kategori besar/tinggi (0,33) indeksdominansi termasuk dalam kategori sedang (0,75). Nilai parameter pH 8,00 berada pada kisaran nilaibaku mutu sedangkan suhu 32,00° C, kecerahan 0,29 m dan salinitas 29,98 o/oo tidak berada padakisaran nilai baku mutu.Kata kunci: Struktur Komunitas Lamun, Komposisi Jenis, Perairan Desa Borgo
Actio negatoria servitutis per una servitù di acquedotto (Trib. Vicenza, 25 luglio 2023)
Authors: Bazzoni Giulia
Published: March 2024

Massima
Il trustee di un trust che abbia ceduto dei terreni al trustee di un altro trust non gode di legittimazione a promuovere azione negatoria di servitù avente a oggetto una tubazione interrata di acqua pubblica transitante sotto ai medesimi terreni.
Acquisto di immobile nullo per mancanza del consenso del guardiano (Cass. 7 agosto 2023, n. 23962)
Authors: Capicchioni Amos
Published: March 2024

Massima
Nel giudizio instaurato dal guardiano di un trust – nel cui fondo era un immobile – il quale agisca in giudizio per far dichiarare nullo un secondo trust e il conseguente acquisto dell’immobile stesso da parte di quest’ultimo, deducendo che la relativa vendita era stata effettuata senza il necessario consenso del guardiano medesimo, la persona che rivestiva l’ufficio di trustee del primo trust all’epoca dell’istituzione del secondo trust e del trasferimento dell’immobile deve ritenersi litisconsorte necessaria.
La domanda giudiziale di nullità del trasferimento di un immobile da un trust a un distinto trust, nonché del successivo trasferimento dello stesso immobile a una s.r.l., è utilmente trascritta se la trascrizione è eseguita entro cinque anni dalla trascrizione dell’originario trasferimento.
Conferimento di beni in un trust a garanzia di concordato (App. Messina, 21 luglio 2023)
Authors: Caudana Davide
Published: March 2024

Massima
La s.n.c. ammessa a concordato deve essere dichiarata fallita, con estensione del fallimento ai soci illimitatamente responsabili, qualora sia inadempiente agli obblighi concordatari (a quasi dieci anni dall’avvio della procedura concordataria il totale dei debiti chirografari soddisfatti ammontava nemmeno al 4%, mentre ai creditori di detta classe era garantito un minimo del 45%), a nulla rilevando che i soci illimitatamente responsabili abbiano conferito beni in un trust avente lo scopo di assicurare la percentuale di soddisfazione promessa ai creditori chirografari e che il trustee abbia assegnato il fondo in trust agli organi concordatari a titolo di datio in solutum.
Sulla procura conferita dal trustee “nella qualità” a rappresentare e difendere il trust (App. Roma, 18 luglio 2023)
Authors: Galanti Lucilla
Published: March 2024

Massima
La procura conferita dal trustee, nella sua specifica qualità, a rappresentare e difendere in giudizio il trust è valida in quanto raggiunge lo scopo di assicurare la riferibilità dell’attività svolta dal difensore al titolare della posizione sostanziale controversa.
Parti necessarie del giudizio per dichiarare la nullità di un trust (Trib. Padova, 20 novembre 2023)
Authors: Galanti Lucilla
Published: March 2024

Massima
Nel giudizio di nullità del trust è necessaria l’integrazione del contraddittorio ai sensi dell’art. 102 cod. proc. civ. nei confronti dei beneficiari.
Usucapione da parte del trust (App. Catanzaro, 9 ottobre 2023)
Authors: Recupero Edoardo
Published: March 2024

Massima
Il trust può usucapire una porzione di edificio condominiale (una soffitta, afferente ad una delle due scale in cui è diviso il fabbricato e che è conferito nel trust) mediante possesso esclusivo ultraventennale.
Il beneficiario del trust litisconsorte nel giudizio revocatorio (App. Roma, 29 settembre 2023)
Authors: Scanavino Francesca
Published: March 2024

Massima
Nel giudizio per la revocatoria del conferimento in trust il beneficiario è litisconsorte necessario soltanto nel caso in cui il conferimento sia stato posto in essere a titolo oneroso, dato che solo in tal caso lo stato soggettivo del terzo è rilevante; la circostanza che nel trust siano state conferite le quote di una società, poi fallita, della quale il disponente era socio di controllo non vale a dimostrare la natura onerosa del trust; né rileva la circostanza che l’attore in revocatoria abbia citato in giudizio uno dei beneficiari (all’epoca l’unico espressamente menzionato nell’atto istitutivo).
Una holding finanziaria non può detrarre l’IVA sull’acquisto della posizione giuridica di beneficiario di un trust (CGT Piemonte, II grado, 27 settembre 2023)
Authors: Pennesi Lorenzo
Published: March 2024

Massima
Una società che svolge le funzioni di holding finanziaria non può detrarre l’IVA sull’acquisto della posizione giuridica di beneficiario di un trust se non ha effettuato a valle operazioni attive imponibili correlate a detto acquisto. In specie, l’assenza di una connessione, reale o potenziale, tra le operazioni imponibili collocate nelle diverse fasi del ciclo economico rende l’IVA indetraibile alla luce del principio di neutralità che connota il tributo.
L'istituzione di un trust autodichiarato sconta le imposte ipotecarie e catastali in misura fissa (CGT Lombardia, II grado, 12 giugno 2023)
Authors: Viviano Maria Rosaria
Published: March 2024

Massima
L’istituzione di un trust autodichiarato sconta le imposte ipotecarie e catastali in misura fissa.
Greenwashing e tutela dell’affidamento nel settore assicurativo e di risparmio
Authors: Buffoni Marta
Published: March 2024

Tesi
L’affidamento riposto nelle dichiarazioni commerciali di sostenibilità impatta direttamente sull’attuazione del programma di transizione ecologica europeo (Green Deal): per questo motivo l’attenzione delle autorità europee è massima. In questo contesto si innesta il recente documento diffuso in consultazione pubblica dall’Autorità europea delle assicurazioni e delle pensioni aziendali e professionali (EIOPA) contenente le linee guida per la redazione del contenuto delle dichiarazioni di sostenibilità da utilizzare nei prodotti assicurativi e di risparmio.
L’esame del documento fa emergere una nuova figura di utente-consumatore, rivela il definitivo superamento degli strumenti di tutela apprestati dall’ordinamento nazionale attraverso il codice del consumo e la necessità di reinterpretarli in ottica evolutiva per garantirne l’efficacia, in attesa di una normativa aggiornata.
The author’s view
The reliance placed on commercial sustainability statements has a direct impact on the implementation of the European green transition program (Green Deal): for this reason, the attention of European authorities is utmost. This is the background to the recent document released for public consultation by the European Insurance and Occupational Pensions Authority (EIOPA) containing guidelines for drafting the content of sustainability statements to be used in insurance and savings products.
Examination of the document brings out a new figure of user-consumer, reveals the definitive outgrowth of the protection tools provided by the national legal system through the Consumer Code and the need to reinterpret them from an evolutionary perspective to ensure their effectiveness, pending updated legislation pending updated legislation.
Prevenzione della doppia imposizione e evoluzione giurisprudenziale della tassazione in Germania dei beneficiari di trust statunitensi
Authors: Giambrone Filippo
Published: March 2024

Tesi
L’approccio fiscale rigido nei confronti dei trust necessita di una continua vigilanza per prevenire una potenziale doppia imposizione e per monitorare l’evoluzione della giurisprudenza. È consigliabile che i redditi e le distribuzioni patrimoniali dei trust siano rispettivamente soggetti all’imposta sul reddito e all’imposta sulle donazioni e successioni, per evitare una doppia tassazione. Se un beneficiario prevede un trasferimento in Germania, potrebbe essere utile considerare l’uscita anticipata dal trust americano. Le recenti sentenze del Tribunale federale tedesco e del Tribunale tributario di Münster hanno fornito importanti chiarimenti sulla tassazione dei dividendi dei trust, suggerendo che il rimborso dei “depositi” non è tassabile e che gli incrementi di valore del patrimonio del trust dovrebbero essere tassati in caso di liquidazione. Quest’ultima questione solleva ulteriori interrogativi riguardo al diritto di tassazione della Germania secondo il trattato per evitare la doppia imposizione con gli Stati Uniti. Infine, è fondamentale adattare le pratiche in attesa di una risoluzione definitiva, ad esempio vendendo prima della liquidazione del trust.
The author´s view
The stringent tax approach towards trusts calls for unwavering scrutiny to forestall any potential double taxation and to closely monitor the evolving jurisprudence. It is prudent to subject trust-generated income and capital distributions to income tax and gift and estate tax respectively, thus preventing dual taxation. If a beneficiary envisages a relocation to Germany, contemplating an early exit from the American trust could prove beneficial. The recent rulings of the German Federal Court and the Münster Tax Court have provided pivotal clarifications on trust dividend taxation, indicating that the reimbursement of “deposits” is non-taxable and that increments in the trust’s wealth should be taxed upon liquidation. This latter point raises further questions about Germany’s taxing rights as per the double taxation treaty with the United States. Finally, it is crucial to adapt practices while awaiting definitive resolution, such as proceeding with sales before trust liquidation.
Alcuni aspetti del trust nel procedimento divorzile
Authors: Del Federico Caterina , Giunchedi Diletta
Published: March 2024

Tesi
L’istituzione del trust nella fase patologica del vincolo familiare permette di soddisfare le esigenze dei soggetti coinvolti in maniera più efficiente degli strumenti giudiziali e negoziali tradizionalmente utilizzati. Dall’analisi della casistica giurisprudenziale emergono i vantaggi recati dall’utilizzo del trust: non solo, infatti, permette la regolamentazione dei rapporti patrimoniali e personali, presenti e futuri, tra i coniugi, ma tutela anche i figli e le loro esigenze, riducendo il rischio di inadempimento degli obblighi di mantenimento e limitando i pregiudizi nascenti dalle vicende personali e creditorie del genitore disponente.
The author’s view
The trust used in the familiar pathological phase makes possible to meet the needs of the parties involved more efficiently than the instruments traditionally used. An analysis of the case law shows the advantages of using the trust: not only it allows the regulation of present and future financial and personal relationships between the spouses, but it also protects the children and their needs, reducing the risk of non-fulfilment of maintenance obligations and limiting the damage arising from the personal and creditor vicissitudes of the settlor-parent.
L’amministrazione di beni immobili con intestazione a società fiduciaria autorizzata
Authors: Arienti Leonardo , Accinni Alessandro
Published: March 2024

Tesi
L’incarico di amministrazione di beni conferito a società fiduciaria autorizzata ai sensi della L. n. 1966 del 1939 e del D.M. 16 gennaio 1995 comporta il trasferimento alla fiduciaria della sola titolarità del bene oggetto di amministrazione che rimane di proprietà del fiduciante, il quale dispone dello stesso mediante la società fiduciaria che opera in forza delle specifiche istruzioni così ricevute. Tra i beni oggetto di amministrazione fiduciaria rientrano anche i beni immobili. La recente evoluzione giurisprudenziale di legittimità e di merito in materia di trust, alla quale è seguito il cambio di indirizzo dell’Agenzia delle Entrate, conferma che, in applicazione del principio di capacità contributiva di cui all’art. 53 della Costituzione, vista l’assenza di un trasferimento di proprietà e di ricchezza, all’atto con il quale il fiduciante intesta il bene immobile alla società fiduciaria devono ritenersi applicabili (così come avviene per il trust) le imposte di registro, ipotecaria a catastale in termine fisso, con esclusione dell’applicabilità delle imposte di successione e donazione.
The author’s view
The fiduciary mandate assigned to a fiduciary company i.e. “società fiduciaria” pursuant to Law No. 1966 of November 23, 1939 and to Ministerial Decree 16 January 1995 causes the transfer to the fiduciary company of the mere title on the asset under administration. The principal i.e. “fiduciante” remains in the effective ownership of the asset and disposes of it through the fiduciary company that acts pursuant to the specific instructions received. Assets subject to fiduciary administration also include real properties. The recent Italian jurisprudential evolution about trusts, which was followed by the changing of the position by the Italian Revenue Agency, confirms that, in application of the ability-to-pay principle referred to in Article 53 of the Italian Constitution and given the absence of the transfer of ownership and of wealth, the deed by which the principal registers the real property in the name of the fiduciary company has to be subject (as for trust) to the registration, mortgage and cadastral taxes in fixed term, with the exclusion of the applicability of inheritance and gift taxes.
La figura del beneficiario nella normativa antiriciclaggio
Authors: Lupoi Francesca Romana , Giuliani Carla Maria
Published: March 2024

Sunto
Il testo tratta il problema della individuazione e dell’adeguata verifica dei beneficiari nel trust ai fini della normativa antiriciclaggio. Si tratta di un tema estremamente delicato e complesso, che continua a suscitare dubbi e perplessità quanto alla sua concreta applicazione. Da un’analisi comparata della normativa nazionale ed internazionale emergono alcuni interessanti spunti di riflessione ed interpretazione che si auspica saranno oggetto di attenzione anche da parte del nostro legislatore.
Si possono avere molti, pochi o molto pochi dubbi di grammatica, ma non molti pochi!
Authors: Bonomi Ilaria
Published: March 2024

Sono molti i lettori che rivolgono al nostro servizio di consulenza domande sull’impiego della sequenza molto poco: è lecito usarla visto che appare “contraddittoria”? Non sarebbe più opportuno usare pochissimo? È corretto accordare entrambi i membri della sequenza con genere e numero del sostantivo che li segue?
Injecting Semantics into Diagnosis of Discrete-Event Systems
Authors: Lamperti Gianfranco , Zanella Marina
Published: March 2024

Most modern approaches to diagnosis of discrete- event systems (DESs) are syntax-oriented. DESs are modeled as networks of communicating automata, where each automaton defines both normal and faulty behavior of one component: the syntax of its regular language. Faulty behavior is associated with a subset of transitions (or events) of the automaton. An evolution of the system (conforming to the observation) is classified as faulty when it involves at least one of such faulty transitions (or events). Consequently, the nature of the system behavior (normal or faulty) strictly conforms to the nature of the behavior of its components. This paper claims that syntax- oriented diagnosis suffers from limited expressiveness when applied to complex DESs. Since a complex DES is topologically organized in a hierarchy of subsystems, different (possibly independent) abstraction levels of diagnosis are required. To overcome the limitations of syntax- oriented diagnosis, a new approach is proposed, based on semantics. A set of semantic rules is specified on a semantic domain (the set of subsystems relevant to diagnosis). Each rule defines the faulty behavior of a subsystem, possibly depending on the behavior of other subsystems. The diagnostic output is a set of candidate diagnoses, which account for the faults of every subsystem in the semantic domain.
Role-Based Diagnosis for Distributed Vehicle Functions
Authors: Kohl Jens , Bauer Andreas
Published: March 2024

With distributed functions taking over more and more safety-relevant functions in modern cars, their possible faulty behaviour has to be detected and dangerous effects to be prevented or mitigated. Additionally, information about the fault’s root cause has to be provided to support repairs in the garage. These are the central tasks of automotive diagnosis, which is arguably a prime application for the methods and tools developed by the diagnosis community at large. However, our experiences have shown that the constraints imposed by this domain, which has a great need for efficient and accurate diagnoses, make it very difficult to use some of the existing methods out of the box. The main contribution of this paper is therefore to introduce a methodology centred around the different stakeholders of automotive diagnosis, in order to facilitate the employment of model-based diagnosis approaches for the diagnosis of vehicle functions as they are part of most modern cars. Besides, we provide an in-depth discussion of some of the challenges imposed by automotive diagnosis and relate these to existing diagnosis methods where feasible, thereby also further motivating our methodology.