bluuebunny/crossref_metadata_2025 huggingface dataset:
Protection of the rights of orphans and children deprived of parental care during hostilities
Authors: Lysiuk A.M. , Hrabovska H.M.
Published: June 2023

The article examines the issue of protecting the rights of orphans and children deprived of parental care during military operations. Particular attention was paid to the legislation of Ukraine on the social protection of orphans and children deprived of parental care, in particular: the Constitution of Ukraine, the resolution of the Cabinet of Ministers of Ukraine "On Amendments to Certain Resolutions of the Cabinet of Ministers of Ukraine Regarding the Protection of Children's Rights During a State of Emergency or Martial Law", "Convention on the Rights of the Child", the Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Rules for Crossing the State Border by Citizens of Ukraine" and other legislative acts regulating legal relations related to the provision of material, social and legal assistance to orphans and children deprived of parental care . Children orphaned by war are the most vulnerable population in need of adequate protection and support. During the war, a large number of children lost their homes and parents, faced the horrors of war, got lost during bombings, evacuation from combat zones, went missing, were forcibly taken to the territory of the aggressor country and do not know anything about their parents, and all of them need proper protection from the state. They may face violence, hunger, disease and other challenges that threaten their lives and health. In addition, the widespread phenomenon of children going abroad, where the control procedure must also be ensured by the state both at the stage of preparation for departure and at the time of crossing the border. Children's travel abroad may be necessary for their safety and well-being. The state must also ensure the possibility of returning children to Ukraine if necessary. The authorities are obliged to ensure the realization of the rights of orphans and children deprived of parental care, in particular, by providing housing, food, medical care and education. Emphasis is placed on facilitating the provision of reliable protection and assistance to orphans and children deprived of parental care through the creation of chatbots by UNICEF (UN).
Concepts of "housing", "social housing" and "affordable housing" according to the civil legislation of Ukraine
Authors: Rudakov D.I.
Published: June 2023

According to the Art. 47 of the Constitution of Ukraine, everyone is guaranteed the right to housing, which can be realized by building, owning or renting it. In addition, at the constitutional level, Ukraine undertook to assist citizens in need of social protection in purchasing housing. In particular, such citizens may be provided housing by the state or the local self-government bodies free of charge or for a fee that is affordable for this category of persons in accordance with the law. This approach to the regulation of social relations regarding the provision of housing for the citizens of Ukraine indicates the importance and expediency of considering issues related to the legal regime of housing, in particular, the concept of housing, social housing and affordable housing.

The housing of an individual is a residential building, apartment, other residential premises, intended and suitable for permanent or temporary residence in them. Social housing is housing of all forms of ownership (except social dormitories) from the housing fund of social purpose, which is provided free of charge to citizens of Ukraine who need social protection, on the basis of a contract of employment for a certain period. In turn, in accordance with the Part 1 of the Art. 4 of the Law of Ukraine "On preventing the influence of the global financial crisis on the development of the construction industry and housing construction", affordable housing is defined as built and those that are built with state support, residential buildings (complexes) and apartments.

Taking into account the constitutional prescription, based on the content of which features the provision of housing by the state or the local self-government bodies free of charge or at an affordable price for citizens in need of social protection, the payment must be made in accordance with the law, the characteristics of "affordable housing" and "social housing", as well as mechanisms the acquisition of rights to them must be effectively regulated and detailed precisely at the level of special legislative acts.
The concept and essence of a cinematographic work as an object of legal protection in copyright law
Authors: Cherevko P.P.
Published: June 2023

In this article, the author reveals the legal nature and essence of a cinematographic work as an object of copyright. It is noted that the current legislation of Ukraine does not have a legislative definition of a cinematographic work, but the Law of Ukraine "On Copyright and Related Rights" proposes a definition of an audiovisual work, which cannot be equated with a cinematographic work. It should be noted that many important international legal documents in the field of copyright protection operate with the concept of cinematographic works and give its definition (Bern Convention for the Protection of Literary and Artistic Works, European Convention on Joint Cinematographic Production, etc.). A number of foreign countries also have a statutory definition of cinematographic works (Canada, France, etc.). On the basis of definitions of cinematographic works existing in the doctrine of intellectual property law, their copyright characteristics and the current legislation of Ukraine, it is proposed to distinguish general and special features of cinematographic works. The former are manifested in all works, including cinematographic works, and the latter objectively reveal the essence of cinematographic works. In particular, the author proposes to include the following: 1) the cinematographic work is presented in the form of frames; 2) frames are consecutive; 3) the frames are combined with a creative idea; 4) the work is available for perception using technical means; 5) the sequence of frames forms a moving image. The relationship between these features is illustrated, where some follow from others. The structure of the cinematographic work is analyzed, where its protected and unprotected elements are distinguished. It is concluded that a cinematographic work can be classified as a complex work among the objects of copyright, and therefore, for the proper exploitation of a cinematographic work, it is necessary that its producers observe non-property and property rights to those objects of intellectual property law that were used during the creation movie.
The place of digitization when concluding a marriage in Ukraine
Authors: Revutska I.E. , Buletsa S.B.
Published: June 2023

Marriage is a very important rite in life, and as such, should have the utmost respect ofall, especially of the two partners concerned. The main essence of a marriage in traditional andreligious settings is to procreate and have children to fill the world and continue ones generation. Having a relationship that is so deep and passionate can bring a person insurmountable happiness. Creating a bond in which a couple not only have a best friend, but a life partner, helping them through the good, bad, joyful, and sometimes ugly moments. Marriage is a sacred union between two individuals; that represents the utmost respect, love, trust, friendship, value, and lifelong commitment. In this article, the authors consider the problematic aspects of the practical application of the provisions of the Family Code of Ukraine and a number of other normative legal acts that regulate the conclusion of marriage online, that is, with the help of digital technologies. There is no denying the fact that we now live in an age where the proliferation and ubiquity of digital technology has radically changed the way we relate to one another. These processes themselves led to the need to introduce new ways of regulating social relations. That is, external factors have formed a demand for the growth of digitalization. The digitalization process itself should be understood as the transformation and implementation of digital technologies in order to optimize and improve the exercise of one's rights, or even the fulfillment of their responsibilities with the help of the latest technologies. We note that digitization is important for various spheres of life, and especially for the family, for children, teenagers, parents, grandparents and its impact on their relationships. Considering the rapid development of digitalization in family relations, there is a need to study these issues. The article analyzes the world processes that will lead to new challenges in the sphere of settlement of family relations, namely marriage. And we are talking about the metaverse and the opportunities it provides to people who want to marry and celebrate their wedding directly. The authors also investigated specific cases that reflect the most vivid application of this feature in practice. In addition, an innovation was revealed regarding the very process of concluding a marriage in connection with the conduct of hostilities and the full-scale invasion of the russian federation on the territory of Ukraine. Attention is focused on all possible and accessible manifestations of digitalization in the field of family relations regulation and proposals for making changes to family legislation with the aim of improving it on the path of integration processes. As well digitalization is the necessity faced by Ukrainian society, olso of the war and because of the challenges of our time.
Legal instruments for judicial protection of plants against damage caused by the russian federation
Authors: Malchyk O.M. , Yermolenko V.M.
Published: June 2023

The article is devoted to certain legal and practical aspects of jurisdictional immunity. Everyone has the law to compensation for damages. The separation between real losses and lost profits is revealed. The specificity of crimes against the environment is that they encroach on constitutional rights regarding the safety of the environment, ensuring environmental safety, and reproduction of natural resources. Jurisdictional immunity of the state, recorded in international conventions, protects the law of the state to self-defense of its interests.

However, this law is not indisputable, taking into account the aggressive behavior of the Russian Federation, which excludes the recognition by Ukraine of the latter's international immunity. Therefore, when the Russian Federation is the defendant in the case, the court must consider the case without taking into account jurisdictional immunity. As a result of armed aggression, the citizens of Ukraine are harmed every day, including in terms of environmental safety, therefore the norms of material and procedural law are partially outdated and need updating. Current rules of procedural law provide for the plaintiff's duty to provide the court with all available evidence.

Each act of violation of the constitutional right to environmental safety entails damages that must be compensated. The article analyzes the updated legislation in the field of damages and compensation, which distinguishes 21 directions in the field of the environment. After determining the amount of damage, appropriate documents are accepted that can serve as evidence in the court process. However, the established form of the expert's report has not yet been approved, at the same time, the normative acts provide for the obligation of the expert to prepare his research as required by international institutions.

The statements of scientists regarding the definition of "expertise" have been analyzed, where there is unanimity among opinions regarding the definition of characterizing features. Expertise, which is carried out with the aim of determining the amount of damage to the surrounding natural environment, must operate with special methods. The newly adopted Methods operate with updated indicators, coefficients, among the subjects military regional administrations are singled out, aimed at establishing the extent of damage to the environment as a result of military aggression.

The issue of the importance of expert activity when applying to court, the order of interaction between the customer and the expert, is raised. An analysis of the current by-laws in the field of assessment of the amount of damages was carried out and their key features were identified.
Forms of gender-based violence in the conditions of armed conflict (martial law)
Authors: Politova A.
Published: June 2023

The problem of gender-based violence in the conditions of armed conflict (martial law) in Ukraine is urgent and important. It has been stressed that the definition “gender-based violence” is used in international law, Ukrainian legislation and in scientific researches. Simultaneously this term is being applied in description of any harmful effect caused against human’s will and is based on socially determined differences between men and women. Whereas men and boys can be victims of certain types of gender-based violence (in particular sexual), usually such violence is directed against women and girls. After consideration of scientists’ approaches concerning determination of forms (types) of gender-based violence it has been noted that they allow to establish that only certain ones emphasizes on their commission during armed conflicts (namely violence during war, conflict and post-conflict situations). Provisions of international humanitarian law are not being taken into account as well.With regard to the provisions of international humanitarian law based on international legal acts in the fields of human rights protection and protection of the victims of armed conflicts a classification of gender-based violence in the conditions of armed conflict (martial law) has been suggested as follows: 1) on the type of the conflict – international and non-international; 2) on the person of the victim – against women, men and children; 3) on the status of the victim – civil population and prisoners of war; 4) on the type of violence – physical (violence against life and health, namely all types of homicide, mutilation, abuse and torture; hostage taking; conviction and application of punishment without prior court decision made by a proper established court which provides judicial guarantees recognized by civilized nations as necessary); sexual (rape; threats and attempts of any type of rape or any other sexual assaults; genital mutilation; sexual slavery; sexual torture; forced prostitution; forced pregnancy; forced sterilization and forced abortion; forced nudity, forced to contemplate sexual acts; sexual violence and other acts of sexual nature); psychological (insult to human dignity, in particular offensive and humiliating treatment); economic (deprivation of housing, food, clothes, other property, money or documents).
The aggression of the Russian Federation against Ukraine: topical issues of establishing a special international tribunal and the developing an effective mechanism of compensation for crimes against peace and security of manking
Authors: Mishchuk I. , Kyrychuk B.
Published: June 2023

The article examines the doctrinal foundations and legal grounds for the establishment of a Special International Tribunal for the prosecution of senior officials of the Russian Federation responsible for committing international crimes on the territory of Ukraine.It has established that the interaction of international and national criminal jurisdictions is one of the most complex and topical issues of modern legal science. With this in mind, the author analyzes the peculiarities and trends of Ukraine’s cooperation with the International Criminal Court, which is generally considered to be the first legal institution to prosecute persons responsible for genocide, war crimes and crimes against humanity. The author proves that the effectiveness of the Court’s functioning depends not only on the expansion of the number of States Parties, but also on the ability to implement measures to counter international crimes at the national level.The study has established that the future ratification of the Rome Statute of the International Criminal Court will greatly facilitate the process of cooperation with leading European legal organizations, and will also make it possible to implement the criminal prosecution process in accordance with the modern reference standards of international criminal law. To achieve the relevant result, Ukraine should use the most optimal way to implement the provisions of the Rome Statute - to amend and supplement the relevant legislative acts, among which the author identifies the Criminal Code of Ukraine, the Criminal Procedure Code of Ukraine, and the Criminal Executive Code of Ukraine. The author emphasizes that the process of amending and supplementing the legal acts relating to domestic criminal jurisdiction should be accompanied by the adoption of a special Law of Ukraine “On Cooperation with the International Criminal Court”.The study also establishes that the prospect of Ukraine’s cooperation with the International Criminal Court will provide a unique opportunity to apply new procedures in national legislation to protect the rights and freedoms of Ukrainian citizens. At the same time, the author proves that the International Criminal Court is significantly limited in its competence in cases involving the prosecution of the top leadership of the Russian Federation for genocide and crimes against humanity. With this in mind, the author conducts a comprehensive and in-depth analysis of the legal basis for the establishment of the Special International Tribunal.
The Analysis of the Relation between Production and Price of Sunflower by Koyck Model
Authors: TURĞUT Umutcan , GÜLER Duran , ENGİNDENİZ Sait
Published: June 2023

Purpose: it is aimed to explain the relationship between sunflower production and price in Turkey with the Koyck model.

Design/Methodology/Approach: Distributed Lagged Koyck Model was applied to reveal the relationship between sunflower production and price. At this stage, data for the period 2000-2020 (21 years) were used. A model was developed by Koyck in order to eliminate drawbacks in distributed lag models. Based on the assumption that the independent variable lags affect the dependent variable with a certain weight and that the lag weights decrease geometrically in the Koyck model, the regression equation is estimated by making the model reduced.

Findings: The 10% increase in the sunflower price in the current year is expected to increase the production amount one year later by 2.06% and the production amount two years later by 1.22%. The results show that the change in the lagged values of prices has a positive effect on production and this effect is gradually decreasing.

Originality/Value: Sunflower production is also affected by the lagged value of the average price in the market. The Koyck model is a suitable model to reveal these lagged values. Thanks to this model, which is used to measure the lagged effects of the price variable in successive periods in terms of production, it will be able to shed light on the effective policies that can be applied for sunflower production.
Verosimiglianza storica vs memoria creativa in El prodigioso príncipe transilvano
Authors:   Università di Pisa, Pisa, Italia (federica.cappelli@unipi.it), Cappelli Federica
Published: June 2023

"In the Spanish theatre of the Golden Age, political propaganda and the consequent need to propose heroes conforming to the prevailing political-religious ideology to the public of corrales de comedia were almost always conditioning the creative process. This is also the case of El prodigioso príncipe transilvano, a historical comedy set at the time of the long Spanish-Turkish conflict (1526-1606) and dedicated to exalting the figure of Sigismund Báthory, in truth one of the most controversial figures in the history of Romanian principalities. This contribution aims at investigating the extent and mechanisms that, in the text, regulate this intersection of historical reliability and creative reworking of a recent past for pro-Spanish and pro- catholic propaganda purposes."
Tracce e corpi dal passato: uno sguardo al teatro della memoria spagnolo attuale (dal 2000 in poi)
Authors:   Università Roma Tre, Italia (simone.trecca@uniroma3.it), Trecca Simone
Published: June 2023

"That of the recent theatre of memory in Spain is a complex panorama which, while presenting various constants that constitute its distinctive features with respect to the historic theatre and the documentary theatre, also begins to manifest some variables that invite us to reflect on possible categorizations of the dramaturgical strategies put in place for the recovery of the past through the stage. We propose to start a reflection in this sense, examining some of these differential aspects through a selection of significant plays from an ever wider and more variegated corpus through the lens of the need for trauma negotiation."
La mappa e il corpo come veicoli di memoria: una rilettura del Cartografo. Varsavia 1:400.000, di Juan Mayorga
Authors:   Università di Pisa, Italia (enrico.dipastena@unipi.it), Di Pastena Enrico
Published: June 2023

"In The Cartographer, the playwright Juan Mayorga recovers for the present, and in an original and oblique way, some of the events that took place in the Warsaw ghetto in the first half of the 1940s. The piece makes explicit a parallelism between cartographic art and theatrical writing and at the same time translates it into practice through its own architecture. The map and the human body become there means of resistance to the impositions of History and vehicles of a memory that strives to save a part of the past and which allows to look at it with a renewed gaze and as an invisible part of the present."
Rynkowe uwarunkowania opłacalności produkcji buraków cukrowych – studium przypadku
Authors: Nowak Anna , Wnuczek Rafał
Published: June 2023

Celem opracowania była ocena opłacalności produkcji buraków cukrowych z uwzględnieniem zróżnicowanych uwarunkowań rynkowych. W opracowaniu wykorzystano metodę studium przypadku. Podmiotem badań było gospodarstwo rolne zlokalizowane w województwie lubelskim, zajmujące się uprawą buraków cukrowych. Zakres czasowy badań obejmował lata 2018-2022. Badania wykazały, że plony buraków były zróżnicowane w czasie, jednak w każdym z badanych lat osiągały poziom wyższy od przeciętnych plonów w województwie lubelskim, a w latach 2018-2020 także w relacji do średnich plonów w kraju. We wszystkich badanych latach produkcja buraków cukrowych była opłacalna, jednak najkorzystniejszy był rok 2022. Dochód z działalności był wtedy prawie 5-krotnie wyższy niż w roku 2018. Było to konsekwencją korzystnej sytuacji rynkowej dla producentów buraków cukrowych, przejawiającej się wysoką ceną skupu oraz wysokiego poziomu plonów uzyskanych w gospodarstwie rolnym.
What Indonesian EFL Learners Perceive of Collaborative Writing: Experience in Writing Essays Online
Authors: Fitria Risa , Trisnawati Ika Kana , Mulyani Mulyani
Published: June 2023

This study examines online collaborative writing (CW) teaching techniques via asynchronous computer-mediated communication multimodality, i.e., Google Docs. This study attempts to investigate what Indonesian learners perceive concerning writing collaboratively in Google Docs during online learning. This study collected data from 20 Primary School Teacher Education (PSTE) students enrolling in an English 3 (Academic Writing) class at a private university in Indonesia. The findings showed that the participants perceived online collaborative writing as a good way to develop their writing and communication skills. It was found that feedback from peers and the teacher was considered beneficial to the learners’ writing development during the implementation of online collaborative writing (OCW). Even though interaction among learners can be enhanced in OCW, learners’ lack of participation was one of the drawbacks discovered in this study. It is hoped that this study can contribute significantly to English writing instructors considering the benefits and the drawbacks of OCW before implementing OCW in their university classrooms.
The Development of A Web Blog for Learning English Grammar
Authors: Furwana Dewi , Syam Andi Tenrisanna , Qubra Qubra
Published: June 2023

This research aimed to develop the appropriate weblog for learning English grammar of the twelfth-grade students at SMAN 4 Palopo. Furthermore, the researcher applied Research and Development (RD) method under the ADDIE model by Reiser and Mollanda in 1967. It comprises five phases: Analysis, Design, Development, Implementation, and Evaluation. This research was located at SMAN 4 Palopo. The subjects in the research were the twelfth-grade students at SMAN 4 Palopo, and 42 students became respondents for the development tryout. This research used several instruments to collect data, i.e., need analysis questionnaires, experts’ judgment questionnaires, and students’ perception questionnaires. The technique of data analysis was a quantitative descriptive analysis technique. This research shows that the developed basic English grammar material through blog learning for the twelfth-grade students at SMAN 4 Palopo was appropriate. The value from the expert’s validation showed that the material expert was 4.33, the language expert was 4.80, and the media/IT expert was 3.44. Thus, the overall mean score for product validity was 4.52 under the excellent category. The result of the questionnaire on students’ perception obtained 4.23 in the excellent category.
Transforming education: A review of the benefits of integrating mindfulness and meditation techniques in schools
Authors: Delavari Hilda , Talebi Mohammad Ebrahim , Delavari Haleh
Published: June 2023

This review article explores the growing interest in incorporating mindfulness and meditation practices into school settings, examines their potential benefits and effectiveness for students' well-being and academic performance. The article provides an overview of various mindfulness and meditation techniques, their theoretical underpinnings, and psychological mechanisms. With the method of literature review, four phases of designing, conducting, analysing, and structuring as well as writing the outcomes of review were held systematically. The present study found that discussion about the advantages of these practices were visible for students, including improved cognitive functioning, reduced stress and anxiety, enhanced emotional well-being, and better social skills and relationships. The review also addresses the implementation of mindfulness and meditation in schools that focuses on curriculum integration, teacher training, and challenges to implementation. Lastly, it highlights future research directions and recommendations to further understand and optimize these practices for students of different age groups and cultural contexts.
Awareness, attitudes towards plagiarism, and acceptance of using Turnitin in academic writings among undergraduate students
Authors: Wan Mustapha Wan Zumusni , Zainal Abidin Nur Fadhlina , Syed Ahmad Tuan Sarifah Aini , Ahmad Irma , Paramasivam Sheela
Published: June 2023

The purpose of this study was to examine the association of awareness of plagiarism, attitudes towards plagiarism and acceptance of using Turnitin among undergraduate students in a public university. The study was conducted on 143 undergraduate students at Universiti Teknologi MARA, Negeri Sembilan campus. Data was collected using an online questionnaire in the Google Form platform. These students took the Academic Writing subject. The ordinal data were collected using the 5-point Likert Scale. By studying the normality of the data using Kolmogorov-Smirnov and Shapiro-Wilk statistical tests, the association between awareness of plagiarism, attitudes towards plagiarism, and acceptance of using Turnitin, can be made. The tests compared the sample's scores to a normally distributed set of scores with the same mean and standard deviation. This paper presents the major findings from non-parametric correlations (Spearman’s rank-order and Kendall Tau-b) and suggests future research direction in increasing undergraduates’ awareness of plagiarism and awareness of using Turnitin when submitting their academic assignments. To curb plagiarism among undergraduates in an academic writing course, the authors propose a plagiarism policy within academic institutions, strict sanctions on plagiarism, and teach students how to avoid plagiarism and the use of Turnitin.
“Matuya Metta” Creation of Javanese Dance Drama from the Story of Phra Lor
Authors: Afrita Oky Bima Reza
Published: June 2023

Matuya Metta is a Javanese dance-drama performance in the Yogyakarta dance style in the form of group choreography. This drama features the story of Phra Lor, famous in Thai literature. Matuya comes from the word “matu”, meaning mother, and “metta” meaning love. So, "Matuya Metta" means a mother's love. The reason for choosing the Phra Lor story is that there are similarities between the Thai a siang nam ritual and the Javanese tradition called tapa kungkum. Matuya Metta dance drama is expressed dramatically and symbolically. It is danced by three dancers and the piece contains in five segments. Javanese dance in the Yogyakarta style is the basis for the movements, namely the characters of alusan and putri luruh. The music is adapted to the atmosphere in the story and the character’s movements according to contemporary Javanese tradition. The performance combines recordings of gamelan instruments with digital music. The makeup and costume designs are inspired by Javanese dance and Thai ornaments. This dance-drama also uses minimal staging properties and settings to beautify the performance and help the audience understand the story. “Matuya Metta” Penciptaan Drama Tari Jawa dari Kisah Phra Lor Abstrak Matuya Metta adalah pertunjukan drama tari Jawa gaya Yogyakarta dalam bentuk koreografi kelompok. Drama ini menampilkan kisah Phra Lor yang terkenal dalam sastra Thailand. Matuya berasal dari kata “matu” yang berarti ibu, dan “metta” yang berarti cinta. Jadi, "Matuya Metta" berarti cinta seorang ibu. Alasan dipilihnya cerita Phra Lor adalah karena ada kesamaan antara ritual siang nam orang Thailand dengan tradisi Jawa yang disebut tapa kungkum. Drama tari Matuya Metta diekspresikan secara dramatis dan simbolis. Tarian ini ditarikan oleh tiga orang penari dan terdiri dari lima segmen. Tari Jawa gaya Yogyakarta menjadi dasar geraknya yaitu tokoh alusan dan putri luruh. Musiknya disesuaikan dengan suasana dalam cerita dan gerak-gerik tokoh sesuai tradisi Jawa kontemporer. Pertunjukan tersebut menggabungkan rekaman instrumen gamelan dengan musik digital. Desain tata rias dan kostumnya terinspirasi dari tarian Jawa dan ornamen Thailand. Drama tari ini juga menggunakan properti dan setting pementasan yang minim untuk mempercantik pertunjukan dan membantu penonton memahami ceritanya.
Pengaruh Insentif Pajak pada Hubungan antara Digitalisasi, Sosialisasi, Kompleksitas dan Kepatuhan Wajib Pajak
Authors: Purnama Dewi Ni Made Resita , Wirakusuma Made Gede , Sisdyani Eka Ardhani
Published: June 2023

The research objective is to determine the effect of digitizing tax services, tax socialization and tax complexity on taxpayer compliance with tax incentives as a moderating variable. The number of samples obtained was 384 respondents using the proportional stratified sampling technique. Data collection was carried out using a questionnaire survey method. The data analysis technique used is Partial Least Square (PLS). Based on the research results, digitization of tax services, tax complexity and tax incentives have a positive effect on individual taxpayer compliance for Micro, Small & Medium Enterprises (MSMEs), but tax socialization has no significant effect on individual taxpayer compliance for MSME actors. Tax incentives weaken the effect of digitizing tax services on individual taxpayer compliance of MSME actors. Tax incentives strengthen the effect of tax socialization on individual taxpayer compliance of MSME actors. Tax incentives have not been able to play a role as a variable moderating the effect of tax complexity on individual taxpayer compliance of MSME actors.

Keywords: Digitalization Of Tax Services; Tax Socialization; Tax Complexity; Individual Taxpayer Compliance Of MSME, Tax Incentives
Анализ состояния, распределения и использования земель сельскохозяйственного назначения в регионах ДФО
Authors: Ивашина Наталья Викторовна , Кочева Екатерина Викторовна , Матев Николай Анатольевич , Нестерова Ольга Владимировна , Олейник Елена Борисовна , Тюрина Елена Александровна
Published: June 2023

Анализ состояния, распределения и использования земель сельскохозяйственного назначения в регионах ДФО показал, что с точки зрения развития растениеводства использование потенциала земель практически исчерпано. Вторичная информация не даёт высокой точности анализа, в дальнейшем исследование стоит расширить и изучить распределение земель по формам собственности, по типам культур, урожайности, качественным характеристикам, используя полевые исследования, ГИС-технологии. Установлено противоречие в части оценки качества почв на территории ДФО, разрешить которое также возможно с помощью полевых исследований.
Как уровень заболеваемости влияет на показатель склонности к совершению преступлений в регионах РФ?
Authors: Нагапетян Артур Рубикович , Субботовский Дмитрий Андреевич , Деженина Екатерина Андреевна
Published: June 2023

Основная задача исследования заключается в том, чтобы выяснить, как уровень заболеваемости влияет на показатель склонности к совершению преступлений в регионах РФ. На практике отрицательная связь, или недооценка положительной, может наблюдаться ввиду пропущенных переменных. Так на более развитых территориях может быть выше уровень выявленной заболеваемости и одновременно ниже уровень преступности ввиду эффективной работы правоохранительных органов или высоких альтернативных издержек для преступников. В работе осуществляется попытка решения проблемы пропущенных переменных и потенциальной обратной причинности на основе метода инструментальной переменной. Результаты, полученные при использовании данного метода с учётом рассмотрения региональных фиксированных эффектов, показывают, что увеличение уровня заболеваемости на 1% приводит к увеличению уровня преступности в среднем в регионах РФ на 1,26%. Результаты работы могут быть полезны для объяснения динамики уровня преступности в различных регионах, а также более точной оценки альтернативных издержек роста уровня заболеваемости, что в свою очередь может быть основанием для принятия решений в сфере вопросов, связанных с финансированием здравоохранения.
Biomass to Hydrogen: A Short Biomass Potential Availability and Conversion Survey for Dutch Municipalities
Authors:   Eindhoven University Of Technology, PO Box 513, 5600 MB Eindhoven, Netherlands, Bastiaans Rob
Published: June 2023

The local availability of lignocellulosic biomass was estimated for an arbitrary but representative Dutch municipality to facilitate the conversion and use of hydrogen on a decentralized scale.
Environmental and Ecological Economics
Authors:   Department Of Energy Research Institute (ERI), Nottingham, United Kingdom, Omer Abdeen Mustafa
Published: June 2023

Environmental economics is a concentration within the traditional field of economics that focuses on modern environmental issues.
Creating Customer Satisfaction to Customer Loyalty: The Role of Service Quality in Every 'Moment of Truth'
Authors: Dwita Febrisi , Agustine Leony
Published: June 2023

This study aims to examine a model that evaluates the relationship between the moment of truth, service quality, and customer satisfaction on loyalty. This research was conducted at courier logistics in Bekasi City, West Java Province, Indonesia. This research was conducted from June 2022 to February 2023. The population in this study are customers who have used courier logistic services for an unknown number. This study used a simple random sampling technique and for the sample, 138 respondents participated, but only 98 completed questionnaires were deemed useable. The data analysis uses the SEM-PLS technique. The results of this study are that there is a positive relationship between the moment of truth and customer satisfaction, where when the customer is using the delivery service for the first time and has a good impression of the company's services, it can affect perceptions about the ability and use of these services from time to time. The experience of using the service can change the priorities that underlie each customer's main reason. There is a positive influence between Service Quality on customer satisfaction, where when the delivery service company provides maximum service quality, customers will feel and will reuse their services which can even make these customers more loyal to the company. There is a positive influence between customer satisfaction on loyalty, the moment of truth has a positive influence on customer loyalty, and service quality has a positive influence on customer loyalty.
FUNCTIONS OF EUPHEMISM IN PUTU WIJAYA’S SHORT STORY GURU
Authors: Suhadi Jumino , Manugeren M. , Purwarno Purwarno , Siwi Purwanto , Ekalestari Susi
Published: June 2023

Euphemisms in the form of non-offensive or subtle expressions to replace the one felt to be insulting or unpleasant become guidelines in social interaction, essentially, using words with good meanings or intentions. Euphemism can also be interpreted as an expression that is not straightforward, the driving motive behind the development of pejorative, motivated by a natural human attitude, avoiding conflict by not hurting or offending other people. If there were no euphemisms, there might be depression or demeaning of meaning. This research is focused on the functions of euphemism in the short story entitled Guru written by Putu Wijaya with the concept of the functions of euphemism in speech acts. The research is conducted by descriptive qualitative method related to social phenomena, in this case the uses of euphemism either in a literary or social text. The results show that out of the 15 data obtained, there are 12 data referred to the function of euphemism as a means of speech refinement (80%), 2 as a means of diplomacy (13%, and 1 keeping something secret (6%).
STUDENTS’ PERCEPTION ON GOOGLE MEET VIDEO CONFERENCING PLATFORM DURING ENGLISH SPEAKING CLASS IN PANDEMIC ERA
Authors: Nehe Berita Mambarasi
Published: June 2023

The aim of the research was to investigate students’ perception while teaching learning process in 16 meeting by having google meet video conferencing. Method of the research used qualitative research by focusing at descriptive analysis to explore students’ perception in English speaking class as it was followed by 13 English students at the second semester of English study program of STKIP Setia Budhi Rangkasbitung who join speaking lesson. Instruments used were observation, questionnaire, and interview. The results of the research about students’ perception emphasized on interaction, teaching learning process, psychological aspects, and speaking skills. The researcher found that interaction showed that there were three patterns of interaction, they were interaction lecturer-students, students-lecturer, and students-students interaction. The three interactions happened well since the number of them was 100% and all students were involved in speaking activity. Teaching learning process was done as usual like in a real classroom such as pre-activity, main activity, and post-activity. In the form of psychological aspects, students were happy, secure, confident, and brave. Data showed 100%, it meant that they did not have any barriers during English speaking class with google meet video conference. Speaking skills in the form of pronunciation, vocabulary, grammar, fluency, and comprehension. Students kept having their right to learn about those aspects supported by the teacher in google meet. When students did some mistakes, lecturer explained directly in general at the end of class and this way was very helpful for students in learning speaking. From these findings, the conclusion was the usage of google meet video conferencing in the speaking class showed positive respond that students’ perception on google meet showed mostly perceive the advantages rather than disadvantages of google meet video conferencing provided.
EFL STUDENTS’ PERCEPTION OF VIRTUAL LEARNING IN LISTENING CLASS: A CLASSROOM IMPLEMENTATION
Authors: Ma’fiyah Imroatul , Sitoresmi Ulupi , Yulianto Irpan
Published: June 2023

This study aims to determine EFL students’ perception of virtual learning in listening class. It specifically describes on how higher education students perceive about the implementation and challenges towards virtual learning in listening class. This research employs a qualitative case study design. It involves several facets as the participants in order to obtain valid and reliable data to answer the research problems. The participants were 90 students and 2 lecturers taken from two different universities. From those amount of students, it was 50 students selected to meet the criterion of virtual learning implementation and the students’ responses profiling their perception of listening class. The findings about students’ perception of listening class are analyzed through the internal and external factors. Internal factors include students' physical condition, opportunities and motivation as well as students' perceptions of the level of difficulty in listening. External factors consist of learning materials, lecturers and teaching methods and the use of learning media. In the level of implementation and challenges, students thought that virtual learning is appropriate media of teaching listening during pandemic if lecturers are able to carry out their roles and students are always response the challenge adaptively in both terms of content and technology.
UTILIZING CLUSTERING TECHNIQUE TO ENHANCE STUDENTS’ ENGLISH WRITING PERFORMANCE
Authors: Lestari Erina Ayu , Budiarti Budiarti , Juhansar Juhansar
Published: June 2023

This present study aims at exploring the utilization of the clustering technique to enrich students’ performance in writing a descriptive text in English, discovering students’ participation in learning-teaching descriptive text writing using the clustering technique, and finding out the improvement of students’ English writing performance using the clustering technique. This research implies a Mixed-Method Action Research design where researchers act as teachers. The respondents consisted of 30 Vocational High School students. This research uses qualitative and quantitative data. The qualitative data were obtained by observing the learning-teaching process of writing descriptive text using the clustering technique and interviewing students. Quantitative data were acquired through the pre-test, post-test I, and post-test II. The results show that implementing the clustering technique in the learning-teaching process enriches students’ performance and attracts students’ participation, attention, activeness, motivation, and seriousness in learning English writing. Pre-test and post-tests prove that the clustering technique enhances students’ English writing performance. The technique helps students to express ideas in English text writing. Students gain 67.49 in the pre-test, up to 75 in the post-test I, and up to 79.87 in the post-test II. The mean improvement percentage shows about 16.6% enhancement from the pre-test, 36.6% from the post-test I, and 86.6% from the post-test II.
THE IMPLEMENTATION OF LOW-COST EDUCATIONAL VIDEOS TO IMPROVE STUDENTS’ PERFORMANCE IN TOEIC PREPARATION TEST
Authors: Asri Atiqah Nurul , Mubarok Faiz Ushbah , Imron Aly
Published: June 2023

This paper was aimed to improve Information Technology students’ performance in the TOEIC International test by using low-cost videos. The test was held by the State Polytechnic of Malang together with the International Test Center (ITC) to compete in this 4.0 industrial era. Due to the pandemic condition, the research was conducted online using the Learning Management System (LMS) and the Zoom application. The subjects in the study were a class consisting of 28 final year students of the Informatics Management Study Program. In this research, we applied Class Action Research (CAR) in 2 cycles, the first cycle was six meetings and the second cycle was two meetings. This study was said to be successful if at least 70% of the students got a score above 450 points. Next, TOEIC pre-test and post-test scores were analyzed using the T-test. In addition, this study also analyzed students' perceptions of the learning model. From the results of the T-test analysis from the pre-test, post-test 1, and post-test 2, it can be concluded that this learning model could increase TOEIC scores. Based on the results of the questionnaire and observations, it showed that students responded mostly positive feedback and improved students’ performance in TOEIC scores.
THE EFFECT OF LEARNING STRATEGY AND COGNITIVE STYLE ON STUDENTS’ NARRATIVE WRITING ABILITY
Authors: Tambi Tata , Murtadho Fathiaty , Rahmat Aceng
Published: June 2023

In the class, most of the teacher use a single teaching strategy to students who have different cognitive styles when teaching narrative essays in the class. Therefore, it is necessary to improve teaching strategies in the teaching and learning process. The teaching strategies that fit with the cognitive style of students in order that the learning objective is improved. This paper investigates the effect of learning strategy and cognitive style on student’s narrative writing ability. This study was conducted on the VII grade students at Madrasah Tsanawiyah Ibnu Taimiyah Bogor, West Java. Treatment by level design and two-factorial ANOVA analysis with α = 0.05 were applied in this experimental study. The sample was 40 students grouped into experiment classes and 40 students was grouped into control classes. There was a different ability in narrative writing in Bahasa Indonesia between students having field independent cognitive style (A1) and students having field dependent cognitive style (A2). Results of two-way interrow analysis of variance showed that Fcalculated (4.123) was higher than Ftable (3.97) at a significant level of α = 0.05. The findings showed the ability to write a narrative writing in Bahasa Indonesia of students having a field independent cognitive style was higher than that of students having a field dependent cognitive style.