bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN ATAS PERSEDIAAN BARANG GUDANG DI BINTANG FLORES HOTEL
Authors: Isabela Orati Jeni  , Agus Wahyudi
Published: June 2024

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi dalam prosedur penerimaan dan pengeluaran atas persediaan barang gudang di Bintang Flores Hotel. Penelitian menggunakan metode kualitatif, teknik pengumpulan data yang digunakan melalui observasi, wawancara dan dokumentasi. Mulai dengan melakukan observasi pengamatan secara lansung proses atau prosedur penerimaan dan pengeluaran barang di Bintang Flores Hotel, melakukan wawancara dan dokumentasi selanjutnya menganalisis data, uji keabsahan data dan menarik kesimpulan. Tahap selanjutnya adalah memberikan rekomendasi dan saran terkait prosedur penerimaan dan pengeluaran barang di Bintang Flores Hotel dan analisis terkait sistem pengendalian internalnya. Hasil penelitian ini adalah bahwa prosesdur penerimaan dan pengeleluaran barang di Bintang Flores Hotel belum di jalankan secara maksimal. Hal ini terlihat dari saat melakukan receiving tidak adanya dokumen Purchase order (P0) sebagai dokumen pendukung dalam mengecek jenis, harga dan jumlah barang yang dipesan. Selanjutnya pada prosedur pengeluaran barang tidak adanya staff khusus gudang yang bertugas untuk mencatat atau merekap setiap persediaan yang keluar dari gudang selain itu tidak adanya pengawasan khusus yang di lakukan cost controll dalam proses peneriman serta pengeluran barang. Sistem pengendalian internal sepenuhnya belum diterapkan dengan baik seperti aktivitas pengendalian, penilaian resiko serta pemantauan belum diterapkan secara maksimal.
ANALISIS PENGUNGKAPAN CSR PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK
Authors: KIlay Trisye Natalia , Amelia Josefien Viotty Radianto  , Ribka Shintia  Febriarti Bonara  , Joshua Stevanus Poceratu  , Vilencia Christin Salakory
Published: June 2024

Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan CSR dalam laporan keberlanjutan berdasarkan standar GRI 2021. Sampel penelitian adalah PT Industri Jamu dan Farmasi Sido Muncul Tbk yang menggunakan GRI Standards dalam laporan keberlanjutan pada tahun 2021-2023. Teknik pengambilan data dalam penelitian ini menggunakan metode dokumentasi. Teknik analisis data menggunakan metode analisis konten dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa pengungkapan umum dan pengungkapan topik material tergolong dalam kategori pengungkapan penuh. Untuk topik kinerja lingkungan dan topik kinerja sosial sempat berada di kategori pengungkapan yang sama selama tahun 2021 dan tahun 2022 namun pada tahun 2023 mengalami peningkatan kategori dari pengungkapan diaplikasikan secara parsial menjadi pengungkapan diaplikasikan dengan baik. Hanya topik kinerja ekonomi yang masuk dalam kategori paling rendah yaitu pengungkapan terbatas mulai dari tahun 2021 sampai dengan tahun 2023.
Application of Project-Based Learning and Discovery Learning in Virtual Media on Analytical Thinking Skills for Animal Classification
Authors: Puti Tunjung Nala , Karyanto Puguh , Fatmawati Umi
Published: June 2024

This study aims to determine the characteristics of project-based learning and discovery learning virtual media on animal classification material and test the effectiveness of project-based virtual media discovery learning on animal classification material on analytical thinking skills. This research is a mixed type of research. The research design used is the exploratory sequential design, using qualitative data analysis as the initial stage and then used as a direction to determine the formulation of research problems, samples, and quantitative data collection methods, followed by the development of virtual media instruments based on project-based learning and discovery learning. Quantitative methods are applied using quasi-experimental research. The study design used a nonrandomized control group and a pretest-posttest design. The treatment class uses PjBL-based virtual media Iimplementation, the control class uses a virtual media discovery model-based. The test instrument used is an essay question to measure analytical thinking skills adapted from Brookhart. Data analysis using ANCOVA (p = 0.05%) with prates as covariates. The result of the differences in the characteristics of project-based learning and discovery learning virtual media lies in the syntax of learning models, virtual activities, work produced, and attitudes developed. The feasibility test results of both virtual media were declared suitable for use. The results of ANCOVA showed that project-based virtual media learning is more effective in improving analytical thinking skills than discovery-based virtual media learning.
Factors Affecting The Interest Of Women Of Reproductive Age Regarding Visual Inspection Of Acetic Acid (IVA)
Authors: Pardosi Maida , Silitonga Melva
Published: June 2024

Reproductive health is a multidimensional state of physical, mental, and social well-being, covering all aspects of the reproductive system, functions, and processes. Cervical cancer is abnormal cell growth and development, which can lead to abnormal function of the reproductive organs and generally affects women of reproductive age, so the impact on the family is very significant. This study aims to determine the factors between the level of knowledge, access to information, and husband/family support with low Acetic Acid Visual Inspection (IVA) visits. This type of research is survey research with an analytical approach cross-sectional. The samples taken were 67 respondents obtained by the technique of purposive Sampling. The instrument used is a questionnaire. The data obtained is processed using a test Chi Square with a degree of significance (Î±) = 0.05. The results showed that there was a significant influence between the factors associated with the low number of IVA visits, namely the level of knowledge, access to information, and husband/family support. In the statistical test, the p-value is 0.000. The conclusions of WUS researchers who are married should always pay attention to their reproductive health, one of which is the IVA examination. Health workers would be more active in providing information to the public, especially to mothers, about IVA examination as an effort to prevent and treat cervical cancer as early as possible..
Environmental Factors and Management Strategies Influencing Sungkai (Peronema canescens Jack.) Population Dynamics in City Forest, West Wales, Universitas Indonesia Campus, Depok
Authors: Hasna Azmi Syafanah Nur , Yasman
Published: June 2024

Sungkai (Peronema canescens), commonly used as an ornamental plant for household demarcation due to its aesthetic appeal, also offers medicinal benefits, effectively utilized in treating diverse ailments encompassing diseases, infections, and inflammations. This study aims to investigate the population dynamics and growth parameters of sungkai in the City Forest, West Wales, Universitas Indonesia Depok, we are focusing on various environmental factors and management practices affecting their development. Measurements of light intensity, temperature, humidity, soil pH, moisture, and wind speed were conducted to assess their impact on sungkai growth. The acquired data undergoes analysis through established formulas, and the outcomes are depicted in diagrams and tables. Results revealed congruence in altitude and light intensity with ideal growth conditions, while discrepancies in air humidity, soil pH, and moisture posed potential limitations to sungkai plant development. Analysis of sungkai tree diameters showcased varied growth rates, possibly influenced by plant spacing and nutrient competition. Furthermore, proposed intensive care practices such as pruning, thinning, and pest management are suggested as vital strategies to optimize sungkai growth. Overall, addressing these environmental factors and employing suitable management practices could significantly contribute to sustaining and enhancing the sungkai population within the City Forest, West Wales, Universitas Indonesia Depok.
Research Trend of Integration of Problem Based Learning in Laboratory Activities: A Bibliometric Analysis
Authors: Ajizah Aulia , Nahadi N. , Pasani Chairil Faif , Nurdin Encep Syarief
Published: June 2024

This article is written to analyze the research trends regarding the integration of the Problem Based Learning (PBL) model in laboratory practical activities over the past 10 years (2014–2023). The method employed is Bibliometric Analysis, supported by the VOSviewer application. The analysis focused on titles and abstracts, encompassing 961 scientific articles from international journals indexed in Scopus over the last decade. Data collection was performed through searches using the keyword "Problem Based Learning in Laboratory Activities." The search results reveal network formation, overlays, and trend direction graphs over the past 10 years. The research yields the following data: 1) The total number of publication articles based on keywords is 961 documents, which are filtered down to 453 documents, 2) The country with the highest contribution to published articles is the USA with 194 documents, 3) Co-occurrence analysis shows variations in article topics with six clusters, and 4) Overlay Visualization indicates that articles on laboratory activities tend to focus on the learning system, student-related aspects, curriculum, and problem-solving
Design of Prototype of Solar Power Based Waste Water Treatment Plant
Authors: Akrim Djusdil , Swandi Ahmad , Buraerah Muhammad Fikruddin , Irwandi Andi , Sariman Syahrul , Hamsina
Published: June 2024

This research aims to find out an overview of the prototype solar power-based Waste Water Treatment Plant (WWTP), the component requirements of the PLTS system as an energy source for the WWTP, and level of efficiency in using solar power plants in IPAL operations. The type of research used is experimental research. Based on the research results a prototype solar power-based IPAL system has been produced with a capacity of 800 liters per hour or 11,200 liters per day (14 operational hours) with a Biotech/biofilter type modified by adding a water filter after the chloronization process. Besides of that, a source of electrical energy for all electrical components of the WWTP with a solar panel and battery capacity of 200 wattpeak and 100 Ah respectively. The efficiency level of the solar panels used reached 88.36% at 12.00 (very sunny weather conditions) with input power above output power in the range 09.00-16.00. With this efficiency, electrical energy can be stored to operate the WWTP at night.
Practicality of the OPthree Learning Model Assisted by Google Sites Based on Pancasila Student Profiles to Practice Students' Scientific Literacy Skills
Authors: Supartin  , Buhungo Trisnawaty Junus , Arbie Asri , Katili Sukri
Published: June 2024

The aim of this research is to analyze the level of practicality of the OPthree model teaching module assisted by google site based on Pancasila student profiles to practice students' scientific literacy skills in physics subjects. This research was carried out at SMA Muhammadiyah Batudaa, using class XI-A research samples and simple random sampling. This type of research is included in the Research and Development (R&D) type of research by adopting the ADDIE development model. Test the level of practicality is carried out at the implementation stage. The results of the research show that the average percentage of implementation of learning carried out during three meetings using the OPthree model teaching module assisted by google site reached 100% with very good criteria. Then, (91%) students responded positively to learning that used the OPthree model teaching module with the assist of google site. So, it can be concluded that learning that uses the OPthree model teaching module assisted by google site is based on Pancasila student profiles to practice students' practical scientific literacy skills to be applied in the physics learning process.
Linking MDA Levels and Blood Glucose in Streptozotocin-Induced Rat Diabetes: Implications for Diabetic Complications and Therapeutic Strategies
Authors: Angie Evelyn , Girsang Ermi , Ikhtiari Refi
Published: June 2024

Diabetes mellitus is a chronic metabolic disorder characterized by elevated blood glucose levels resulting from insulin deficiency or resistance. Streptozotocin, a potent diabetogenic agent, is commonly employed to induce experimental diabetes by selectively damaging pancreatic beta cells, resulting in insulin deficiency and hyperglycemia. Elevated Malondialdehyde (MDA) levels, indicative of oxidative stress and lipid peroxidation, are closely linked to diabetic complications. This study aimed to investigate the association between MDA levels and blood glucose in Streptozotocin-induced rat diabetes, shedding light on potential therapeutic strategies. Spectrophotometric analysis was utilized to quantify MDA levels in rat tissues, providing insights into the extent of oxidative damage. The results revealed a significant correlation between MDA levels and blood glucose, highlighting the role of oxidative stress in diabetic pathogenesis. These findings underscore the importance of targeting oxidative stress in diabetes management to prevent complications. In conclusion, the study emphasizes the relevance of monitoring MDA levels as a biomarker for assessing oxidative stress in diabetic conditions and guiding therapeutic interventions.
Soil Quality Index Analysis of Pine Forest Land Use Types on Dryland in Aceh Besar Regency
Authors: Abdullah Umar Husein , Salima Reza , Mulyanti  , Mukhlis  , Sufardi
Published: June 2024

This study aims to determine the analysis of soil quality index in pine forest land use type on dry land in Aceh Besar Regency. This research focused on several field observation points in the pine forest land use type area on dry land in Aceh Besar Regency. The soil quality index in the pine forest land use type in Aceh Besar Regency is included in the medium category. This is due to soil sampling on the inceptisol soil type in Aceh Besar Regency, which has characteristics of less fertile soil. Soils that have a high percentage of dust have a higher risk of erosion, because dust has a relatively small size so that it is easily washed away by surface flow. low C-organic content, high volume weight, pH H2O, K- exchangeable, P-available and low N-total. In the type of pine forest land use, special treatment is needed in the form of adding organic matter to the soil by fertilizing, reforesting pine plants and conducting drainage so as to reduce nutrient leaching in the top soil layer.
Development of Neuroscience-Based Biology Learning Media to Increase Learning Motivation and Cognitive Learning Outcomes of Tenggarong High School Students
Authors: Sinaga Yuli Rian Andriyani , Herliani  , Boleng Didimus Tanah , Maasawet Elsje Theodora , Akhmad  , Rambitan Vandalita M. M
Published: June 2024

Neuroscience-based learning is a field of neuroscience study that focuses on studying educational concepts from the perspective of the brain's working system. It turns out that teachers and parents still rarely pay attention to this field of study, which has led to the emergence of a learning atmosphere that is passive and not optimal in stimulating nerve cells in the human brain. The results of initial observations carried out on 22-28 April 2021 on high school teachers and students in Tenggarong (SMA Negeri 1 Tenggarong, SMA Negeri 2 Tenggarong, SMA Negeri 3 Tenggarong) showed that there were still many (85%) It was found that teachers still relied on verbal language, image/animation media, PowerPoint and only a few (15%) were varied in their use of biology learning media, although based on interviews they said they understood audio, visual and audiovisual media well enough. Likewise with learning with neuroscience-based media, from the interview results, generally (85%) were not familiar with biology learning with neuroscience-based media and only a few (15%) were familiar with and had implemented it in biology learning. The same thing applies to students' cognitive learning outcomes from interviews that I found that students' abilities were generally moderate and low. This is because students think that biology is a rote subject and are less motivated when learning. This research method is Research and Development (R&D) Sivasailam Thiagarajan. The main objective of this development research method is to produce products and determine the feasibility of products developed in the form of neuroscience-based learning videos which are limited to the circulatory system. The research subjects included four validator experts, namely media experts, materials experts, language experts and learning tools experts. Class XI students as the research sample consisted of two classes, namely the control class and the experimental class. The results of the research show that the validity of learning media is in the valid category (79.95%), the practicality of learning media is in the very good category (83.37%), and also the effectiveness of neuroscience-based learning media in providing a high increase in learning motivation (Gain score = 0 .73) and t test analysis (t count < 0.05) via the SPSS application.
Developing Digital Module Using the TPACK Framework to Enhance Students’ Life Skill
Authors: Marnita  , Nurdin Diding , Prihatin Eka , Marwan
Published: June 2024

The purpose of this study is to develop a digital module using the Technological Pedagogical Content Knowledge (TPACK) framework in enhancing students' life skills and assessing the effectiveness of lecturers' learning management. The respondents of this study were the fourth-semester students of the Primary School Teacher Education (PGSD) program. This study employed an R&D (Research and Development) design that follows the 4-D (Define, Design, Develop, and Disseminate) model. The design adopted the theory proposed by Plomp, which outlines five steps: problem analysis, design, realization, implementation, and evaluation. The findings of this study indicated that students have a significant role in teaching and learning process. It revealed the lecturers’ self-reflection on digital technology-based teaching abilities. Additionally, it implied the development of student creativity, critical thinking, collaboration, negotiation, and decision-making skills. These are integral components of 21st-century skills that play a pivotal role in students' future careers. This study concluded that the digital module using TPACK framework could enhance students' life skills and demonstrated high practicality regarding usage and lecturers’ self-development.
A Systematic Review of the Trends Thin Film Characteristics Research as Electronic Device (2015-2024)
Authors: Susilawati Susilawati , Doyan Aris , Purwoko Agus Abi , Ibrahim Ibrahim , Ahzan Sukainil , Gummah Sifaul , Bahtiar Bahtiar , Ikhsan Muhammad , Hakim Syamsul , Muliyadi Lalu , Munandar Haris
Published: June 2024

Thin film characteristics are the properties possessed by the thin film, both physical and chemical properties. The characteristics of this thin film are influenced by several factors, namely the material that makes up the thin film, the thin film deposition method, and the conditions of the thin film deposition process. This research aims to identify and analyze research trends in the characteristics of thin films as electronic devices. This research method is descriptive and analytical. The data used in this research was obtained from documents indexed by Google Scholar from 2015-2024 using Publish or Perish and Dimension.ai. Research procedures use PRISMA guidelines. The data identified and analyzed are the type of publication, publication source, and the title of research on thin film synthesis that is widely cited. The data analysis method uses bibliometric analysis assisted by VOSviewer software. The results of the analysis show that the trend of research on the characteristics of thin films as electronic devices indexed by Google Scholar from 2015 to 2024 experienced a fluctuating increase, however, in 2023 there was a decline in the trend of research on the characteristics of thin films as electronic devices. There are many documents in the form of articles, proceedings, book chapters, preprints, and edited books that discuss research into the characteristics of thin films as electronic devices. Key words that are often used in research on the characteristics of thin films as electronic devices are thin film coating, heat transfer characteristic, film characteristic, and photovoltaic characteristic.
Implementation of Agroforestry System of Bakubakulu Village Communities
Authors: Alam Andi Sahri , Rafiuddin  , Rachman Imran , Pribadi Hendra , Erniwati  , Hamzari
Published: June 2024

The community in Bakubakulu Village, Palolo District, Sigi Regency, is one of the communities that is developing an agroforestry system. This research aims to determine the agroforestry patterns used on community land in Bakubakulu Village. This research was carried out for 3 months, from October to December 2022. Respondents were taken in this research using the Purposive Sampling technique, namely deliberate (not random) sampling of respondents according to the criteria. Data were analyzed using descriptive methods. Respondents' research results on agroforestry patterns according to the time dimension are Intermittent on sloping land and Coincident on flat land. According to the spatial aspect, the pattern respondents use is Regular Temporary on flat land and Random Permanent on sloping land. The types of plants most commonly planted by the community are candlenuts, sugar palms, cocoa, cloves, and coconuts. The Regular Temporary Pattern is the pattern most frequently applied by respondents
ESTADO DA ARTE DA PESQUISA EM ETNOMATEMÁTICA COM INDÍGENAS NO ESPÍRITO SANTO
Authors: Martins Géssica Gonçalves
Published: June 2024

Na comunhão de interesses em pesquisas no campo da Etnomatemática, a fim de compor um estado da
arte, no sentido de consolidar os estudos e ampliar a visibilidade desse campo do conhecimento, pretende-se realizar
uma pesquisa de cunho histórico e documental com a intenção de: analisar a produção científica capixaba com
indígenas, associando à elaboração de um repositório digital. Inicialmente, foi realizada uma Revisão Sistemática de
Literatura (RSL) que possibilitou identificar tendências teóricas, aspectos metodológicos e conclusões de estudos
que mapearam pesquisas no campo da Etnomatemática, o que foi importante para o delineamento desta pesquisa de
doutorado. Observou-se que, de modo geral, as pesquisas procederam a uma investigação documental e/ou
bibliográfica, sobretudo para levantar o material a ser estudado e depois analisá-lo com apoio teórico da Análise de
Conteúdo e/ou Historiografia. Distintamente, pretende-se trabalhar aspectos do tipo estado do conhecimento,
evidenciando considerações aos principais saberes envolvidos. Nesse processo social e cultural, teremos os contatos
e movimentos sociais, as buscas e análises, baseados em pressupostos teóricos da História Cultural, segundo Roger
Chartier e Homi K. Bhabha, de História e Memória, de acordo com textos de Jacques Le Goff e Paul Thompson, e
das dimensões do Programa Etnomatemática, a partir das obras de Ubiratan D'Ambrosio. Para obtenção dos dados
utilizar-se-á de levantamento do material documental, análises e produções a fim de compor um repositório digital,
bem como entrevistas com os pesquisadores indígenas e não indígenas que fizeram e fazem parte do
desenvolvimento histórico que se pretende registrar. A pesquisa está em fase de levantamento documental e
preparação para a tramitação no CEP. Após ajustes e aprovação no Comitê de Ética, avançaremos para as
entrevistas, triangulação dos dados, elaborações do produto educacional e análise.
Reducing operational costs in healthcare through advanced BI tools and data integration
Authors: Nelly Tochi Nwosu
Published: June 2024

Operational costs in healthcare continue to escalate, posing significant challenges to healthcare organizations globally. This review delves into the potential of reducing operational costs through the strategic implementation of advanced Business Intelligence (BI) tools and data integration solutions. Healthcare systems are complex, with various cost components such as labor, supplies, and facilities contributing to the overall operational expenses. The importance of mitigating these costs is paramount for ensuring financial sustainability and delivering quality patient care. Advanced BI tools offer a promising avenue for healthcare organizations to gain insights from their data, identify inefficiencies, and optimize processes. Through data analytics, these tools enable healthcare providers to make informed decisions that can lead to cost savings and operational improvements. Additionally, data integration plays a vital role in streamlining workflows and consolidating disparate data sources, allowing for a more comprehensive analysis of healthcare operations. By integrating data from electronic health records (EHRs), financial systems, and other sources, healthcare organizations can achieve a holistic view of their operations and identify opportunities for cost reduction. This reveiw highlights real-world examples and case studies where advanced BI tools and data integration have been successfully utilized to reduce operational costs in healthcare settings. Success stories and measurable outcomes demonstrate the tangible benefits of these technologies, including improved efficiency, reduced waste, and enhanced financial performance. Looking ahead, the integration of advanced BI tools and data integration solutions holds great promise for healthcare organizations seeking to navigate the challenges of rising operational costs. By leveraging data-driven insights and optimizing processes, healthcare providers can achieve cost efficiencies while maintaining the highest standards of patient care.
Financial literacy improvement strategy to encourage fintech adoption and MSMEs performance in Karanganyar Regency
Authors: Imfrianti Augtiah  , Saefudin Saefudin  , Sujatmiko Sujatmiko
Published: June 2024

The understanding of financial literacy and the use of financial technology (fintech) among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is still low, including in Karanganyar Regency. This condition can hinder the performance of MSMEs amid increasingly competitive business competition. This study aims to analyze the impact of financial literacy on fintech adoption in improving the performance of MSMEs in Karanganyar Regency with user innovation as a mediator. Research sampling using purposive sampling method which is based on certain criteria. The research criteria are MSME players in Karanganyar Regency who have opened a business and adopted fintech ≥ 1 year and are still actively using fintech services. This research data was tested statistically through Smart PLS. The results found that financial literacy can increase user innovation and adoption of fintech services. User innovation can directly encourage MSME players to adopt fintech services. In addition, in mediation, the study found that user innovation can mediate the effect between financial literacy and fintech service adoption. Furthermore, the study found that fintech adoption can boost MSME performance, both in terms of marketing and finance.
Addressing the educational gap in Palestine: Reasons, solutions, and compensatory measures
Authors: Tahani R. K. Bsharat  , Jandal Ahmad Mohammed Salah  , Mosaddaq Y. Barahmeh
Published: June 2024

Palestinian Education System: Education in Palestine the education system in Palestine represents a big challenge; some of the explanations given for this are conflict, economic challenges between the two, not having enough resources and the fact that teaching methods are outdated. It means that disputes and financial difficulties make providing quality education at that level almost impossible. Resources are in short supply - from the basic deficits of school buildings, learning materials, and trained teachers. These outdated curricula are being taught here; Solutions should come from all sides to correct the situation. Education must start with the participation of local communities—reform teacher training programs. Capital is needed to construct better schools. Policy change can also help address some of the systemic problems. Finally, extraordinary efforts are required to assist students in making up for lost learning. Such needs include access to job skills training, online education platforms, academic tutoring programs, or scholarship opportunities.
Designing effective policies to address the challenges of global digital tax reforms
Authors: Joseph Kuba Nembe  , Courage Idemudia
Published: June 2024

In today's rapidly evolving digital economy, traditional tax laws are facing unprecedented challenges. The emergence of digital business models has transcended geographical boundaries, presenting novel complexities for taxation regimes worldwide. This paper provides a comprehensive overview of the imperative to design effective tax policies capable of addressing the multifaceted challenges posed by global digital tax reforms. The paper begins by examining the transformative nature of digital commerce and its profound impact on taxation. With online platforms and digital services enabling businesses to operate across borders with minimal physical presence, the conventional notions of tax jurisdiction and territoriality are increasingly inadequate. Key considerations in designing effective tax laws for the digital age are then explored. Emphasis is placed on principles such as value creation, nexus, and fairness, which are essential for addressing profit shifting and tax avoidance strategies employed by multinational digital corporations. Furthermore, the paper delves into the significance of international cooperation and harmonization efforts in digital tax reforms. Initiatives such as the OECD's Base Erosion and Profit Shifting (BEPS) project and negotiations for a global minimum tax are discussed as pivotal steps towards establishing common frameworks for taxing digital activities and ensuring a level playing field among jurisdictions. Challenges and controversies surrounding the implementation of digital tax measures are also examined, including issues related to data privacy, compliance costs, and the potential for trade disputes. Achieving a balance between revenue generation, economic growth, and fairness while minimizing unintended consequences remains a formidable task for policymakers. This paper underscores the necessity of a nuanced understanding of the digital economy's dynamics and a commitment to international collaboration in designing tax policies that are responsive to the challenges of the digital age. By fostering dialogue and embracing innovation in regulatory frameworks, governments can navigate the complexities of digital taxation while fostering a fair and sustainable tax environment.
Patella fractures (surgical treatment) retrospective, epidemiological, clinical and therapeutic studies
Authors: Mohammed Elhasany  , Mohamed Nassiri  , Mohamed Madhar  , Rachid Chafik  , Hanane Elhaoury
Published: June 2024

Fractures of the patella are functionally serious and relatively frequent, representing 1% of all skeletal fractures. They compromise the functional prognosis of the knee and consequently the socio-professional future of the patient. The purpose of our study was to evaluate the epidemiological, clinical and therapeutic results as well as the evolution of 90 cases of patella fractures treated in the orthopedic trauma service at IbnoTofail Hospital in Marrakech over a period of 5 years from January 2016 to December 2020. The average age was 40 years with a male predominance (85.55%). Public road accidents were the most common etiology (60%). For the anatomopathological study we adopted the SOFCOT classification. We found 47.78% of type II fractures, 30% of type III fractures, 8.89% of type IV fractures, and 13.33% of type VI fractures, while no case of type I and V fractures. The skin opening was found in 34 patients (37.78%). The most commonly used osteosynthesis technique in our series was splinting strapping, performed in 51 patients (56.67%), followed by cerclage, which was indicated in 20 patients (22.22%). The analysis of the functional results was based on the BOSMAN grading scale, with excellent results in 46.67%, good results in 44.45% and poor results in 8.89%. The complications found in our series were infection in 10 cases, 1 case of dislocation of the material, 1 case of vascular damage, 7 cases of malunion, 5 cases of pseudoarthrosis, 6 cases of knee stiffness and 5 cases of arthrosis.
Femural distal end fracture (surgical treatment) Retrospective, epidemiological, clinical and therapeutic studies
Authors: Mohammed Elhasany  , Mostapha Elkasseh  , Mohamed Madhar  , Rachid Chafik  , Hanane Elhaoury
Published: June 2024

In this paper we present a retrospective study over a period of 4 years, from January 2019 to December 2022, 66 fractures of the distal extremity of the femur, occurred in 64 patients, treated in the Department of Traumatology-Orthopedics at the IbnTofail Hospital of the Hospital and University Centre Mohamed VI of Marrakech. The aim of this work is to analyze the epidemiological, therapeutic and evolutionary characteristics of this series, to evaluate our results and to compare them with literature data. The average age of our patients was 43.4 years, with extremes ranging from 18 to 77 years. We noted a male predominance with a gender ratio of 4.3: Men represented 81.25%, while women represented only 18.75%. The etiologies were dominated by road accidents in 41%.31.25% had skin openings and there were two cases of LLE attacks. For the anatomopathological study, we adopted the AO classification of MULLER due to its simplicity and its anatomotherapeutic correlations, so we noted 41% of cases of fractures of type A, 18% of type B and 41% of type C. Different osteosynthesis materials were used dominated by judetvis place in34.8% and DCS vis plaque was used in 22.72%. The overall results were both anatomically satisfactory (84.84%) and functionally satisfactory (71.3%).Complications were dominated by knee stiffness in 22.72%. Our findings largely coincide with the findings in the literature, and confirm the significant importance of surgical treatment in the management of lower femur fractures as well as in improving their prognosis. However, emphasis must be placed on the crucial importance of rehabilitation to significantly improve functional outcomes and prevent stiffness.
Balancing act: Understanding nutrient interactions
Authors: Roopa Jammula  , Syeda Nishat Fathima
Published: June 2024

Nutrient interactions refer to the dynamic relationship between various nutrients, including minerals, vitamins, amino acids, and fatty acids, for proper functioning. An excess or deficiency of one nutrient can affect the requirements for many others, and increasing or decreasing a deficient nutrient may require an increase in other nutrients. Many nutrients require other nutrients to convert into other forms, and chemical combinations or reactions between nutrients can change their biological availability. Direct metabolic requirements of one nutrient can change the biological activity of another. Structurally similar nutrients can compete for absorption and utilization, and one nutrient can replace another with a different action. This review deals with different types of interaction observed in between dietary carbohydrates, dietary proteins and dietary fats.
Green spaces on the campus of a tertiary institution in Guyana: A preliminary study of students’ perceptions
Authors: Kimberly Craig  , Phillip N. B. Da Silva
Published: June 2024

Green spaces are areas of vegetation often found in busy areas like neighbourhoods and campuses. They may take various forms such as gardens and parks. Green spaces have a variety of positive influences on the health and well-being of humans, including physiological and psychological benefits. Students of tertiary institutions are also able to benefit from the existence of green spaces at their institution. Studies have shown that green spaces in and around campus settings may serve to enhance mental and physical health, decrease stress and anxiety, and serve for a plethora of everyday uses. This study utlised probability sampling and surveyed fifty (50) respondents who were students of the tertiary institution, to gain their perspectives on the green spaces that exist on the campus. Based on the results, it was found that students demonstrated a high level of awareness and acceptance of green spaces, and were mostly satisfied with the existing green spaces. Most students indicated that they use the green spaces to relax and socialise. Males, however, preferred to play sports on these green spaces. Overall, most students noted that the green spaces helped them to relax, focus and be calm. It is recommended that the green spaces are improved by providing extra seating facilities and being more inclusive of those needing active recreation. This would contribute to the overall health and well-being of students who utilise these spaces.
Cumhuriyetin Yüzyıllık Dönemecinde Köylülük Üzerine Yeniden Düşünmek
Authors: Ebinç Sait
Published: June 2024

Öz: Bu makalenin amacı uzun bir zamandır Türkiye’de akademik ve entelektüel ilginin dışında kalmış olan köy ve köylülük konusu üzerinde yeniden düşünmektir. Bu konu üzerinde yeniden düşünmenin temel amacı Cumhuriyetin yüzyıllık dönemecinde Türkiye’de köyün ve köylülüğün değişim ve dönüşümünün hangi tarihsel eşiğe ulaştığını anlama çabasıdır. Türkiye’de son yirmi yılda kırsal toplumsal yapılar, sanayileşme, kentleşmeyle eğitim süreciyle olağanüstü bir değişim ve dönüşüm geçirmiştir. Bu değişim ve dönüşüm siyasal tutum ve davranışlara nasıl yansımıştır. Bu değişimin kurumlar ve zihniyet bağlamında yansımaları nelerdir. Bu makale bu sorular ekseninde Cumhuriyetin kuruluş yıllarından başlayarak günümüze kadar olan değişim ve dönüşümü analiz edecektir. Metodolojik olarak bu değişimin ölçeği mekân bakımından kır-kent, zihniyet bakımından ise kentleşme- modernleşme ölçeğidir. Son olarak bu makale Cumhuriyetin yüzyıllık dönemecinde köy ve kenti alt alta ekleyip birbirinden çıkarmak suretiyle Türkiye’de bir bakıma yüz yıllık Cumhuriyetin envanterini çıkarmak anlamına da gelecektir.
Anaakım, Ortodoks ve Heterodoks İktisat Tanımları Üzerine Bir Değerlendirme
Authors: Kırmızıaltın Eren
Published: June 2024

Anaakım, ortodoks ya da heterodoks iktisat terimleri, yalnızca iktisatta yöntem ya da iktisadi düşünce okulları hakkındaki akademik tartışmalarda değil, artık herhangi bir iktisat politikasının sunumu ve savunulmasında da sıklıkla kullanılmaya başlanmıştır. Ancak bu terimlerin kullanımında önemli karışıklıklar mevcuttur. Örneğin, "anaakım iktisat" terimini kullanan bir iktisatçının neoklasik veya ortodoks iktisadı kast etmek istediğiyle sıkça karşılaşılır. "Heterodoks iktisat" terimini kullanan bir iktisatçının hangi özellikleri heterodoks olarak tanımladığı konusunda net olmaması ve bu nedenle aslında ana akım iktisat içinde tanımlanabilecek bir yaklaşımı veya argümanı heterodoks iktisat olarak tanımlamasıyla da sıkça karşılaşılır. Bu yanlış anlamaları ortadan kaldırmak için, ilgili terimlerin dayandığı temel özelliklerin mümkün olduğunca açık bir şekilde tanımlanması gerekmektedir. Bu karışıklıkların üstesinden gelebilmek için bu makale ana akım, ortodoks ve heterodoks iktisat terimlerinin nasıl tanımlandığını ve bu tanımların önemini tartışacaktır. Ayrıca, anaakım ve ortodoks iktisat tanımlarında belirleyici bir role sahip olan neoklasik iktisadın tanımına da yer verilecektir.
Türkiye’de Toplumsal Cinsiyeti Ana Akımlaştırma Stratejisinin Kalkınma Planları Üzerinden Analizi
Authors: Damgacı Tuğba
Published: June 2024

Toplumsal cinsiyet eşitliği perspektifinin politika alanlarının tüm aşamalarına ve düzeylerine dahil edilmesi toplumsal cinsiyeti ana akımlaştırma olarak ele alınmaktadır. Toplumsal cinsiyeti ana akımlaştırma ile elde edilmek istenen; eşitlik ve toplumsal cinsiyet eşitliği ile ilgili tüm boyutların, ülkenin kamu politikalarına ve kamusal etkinliklerine yansıtılmasıdır. Toplumsal cinsiyeti ana akımlaştırma kavramı, temelde bir insan hakkı süreci üzerinden başlatılan cinsiyet eşitliğinin olumlu ayrımcılık politikaları ile fırsat eşitliğine dönüştürülmesi, kısmi eşitlik politikalarından vazgeçilerek bütünleştirici ve dönüştürücü politikalar üzerinden oluşturulması sürecidir. Türkiye’de hazırlanan kamu politikaları hem kalkınma amaçlı hem de uluslararası kuruluşlarla koordineli olma amaçlı olarak toplumsal cinsiyet eşitliğini gözetmektedir. Bu sebeple toplumsal cinsiyeti ana akımlaştırmada Birleşmiş Milletler ve Avrupa Birliği üzerinden bir yol haritası oluşturulması amaçlanmıştır. Bu çalışmanın amacı; toplumsal cinsiyeti ana akımlaştırmanın, kamu politikalarının ilk aşaması olan “planlama” aşaması üzerinden Türkiye’deki kalkınma planlarında var olup olmadığını belirlemektir. Türkiye’de Toplumsal Cinsiyet Eşitliğini Ana Akımlaştırma kavramının literatüre girdiği tarihten günümüze kadar (1996-2023) tüm kalkınma planları nitel analiz veri yöntemi ile kod analizi şeklinde irdelenmiştir. Kullanılan nitel analiz tekniği MAXQDA 2020 yazılım programı üzerinden gerçekleşmiştir. Çalışmanın temel sorusuna göre tematik kategorilere ayrılarak kod ve alt kodlar oluşturulmuş, tekrarlı okumalar yaparak metinlerde içerik analizine gidilmiştir. Çalışmada ana akımlaştırma için tarihsel bir çizgi üzerinden eşitlik, cinsiyet eşitliği, toplumsal cinsiyet eşitliği süreçleri incelenmiştir. Bu sebeple eşitlik, cinsiyet eşitliği, toplumsal cinsiyet eşitliği ve toplumsal cinsiyeti ana akımlaştırma çalışmadaki ana kodlardır.
Beşeri Sermaye İndeksi için Temel Bileşenlerin Değerlendirilmesi: OECD Üye Ülkelerine Göre Küme-Teorik Analiz
Authors: Yağmur Ayten
Published: June 2024

Beşeri sermaye faktörü ülkelerin ekonomik kalkınmalarında etkili olabilecek temel bileşenlerden birisidir. eşeri sermaye olgusu özellikle son yirmi yıllık periyod içerisinde ülkelerin ekonomik kalkınmalarına bağlantılı olduğuna yönelik araştırmalar neticesinde akademik literatürde oldukça ilgi çeken bir konu olmuştur. Bu ilgi artışına karşın dünya bankası tarafından ortaya çıkarılan beşeri sermaye indeksinin (BSİ) oluşuma yönelik çalışma sayısı kısıtlı kalmıştır. Araştırma, küme-teorik bağlamda (FsQCA) güncel son verilerden yola çıkarak beşeri sermaye bileşenlerinin, beşeri sermaye indeksi için yeterlilik/gerekliliklerini değerlendirmektedir. Buna göre BSİ’nin varlığı için PSA, LAYS ve AHTS’nin küme-teorik bağlamda gerekli olduğu kanıtlanmıştır. BSİ’nin yokluğu için ise LAYS’ın ve AHTS’nin yokluğu durumlarının mutlak gerekli olduğu belirlenmiştir. Öte yandan konfigürasyon analizi ile birlikte OECD ülkeleri bağlamında BSİ için her ülkenin kendine özgü sonuçları ortaya çıkarılmıştır. BSİ’nin varlığı için ortaya çıkarılan konfigürasyonlardaki ülkelerin, BSİ’nin yokluğu için yer alan ülkelere kıyasla daha gelişmiş olduğu göze çarpmaktadır. Araştırma, BSİ için yerel bazda çıkarımlar sağlayarak benzer kapsamlardaki gelecek araştırmalar için kılavuz olabilme niteliğini taşımaktadır.
Türkiye's Unique Circle: Is Competitive Exchange Rate a Solution?
Authors: Can Ziya
Published: June 2024

As in most cases, need to be questioned Turkey's monetary policy tools for economic development in the country's savings. With the decisions taken after 2015, this understanding has created a unique circle in a way that will greatly advance the country's economy. The economic management in the country is being trained in this negative situation. In this study, the mutual causality relationship between the exchange rate, inflation and interest, which are the main targeting areas of the monetary policy, which puts the savings rate and the country's economy in a corrosive cycle, is tried to be explained with the method developed by Toda-Yamamoto (1995). According to results of this analysis the competitive exchange rate strategy does not have a significant effect on savings. It is possible to conclude that reverse savings may be the cause of the competitive exchange rate. In other words, the preference for a competitive exchange rate strategy due to the lack of savings can be seen as significant in this study. In Turkey, like many other developing countries, steps to achieve economic development must be viewed not only through the lens of monetary policy but also from the perspective of planning that ensures policy coherence, given the country's chronic issues.
Kentleşme, Yenilenebilir Enerji ve İnovasyon ile Ekonomik Büyüme ve Ekolojik Ayak İzi Arasındaki Nedensellik İlişkileri: Çok Yüksek İnsani Gelişme Düzeyindeki Ülkeler Örneği
Authors: Ülger Mücahit , Uçar Mehmet , Atamer Mert Anıl , Apaydın Şükrü
Published: June 2024

Çalışmanın temel amacı İnsani Gelişme Endeksine göre 2021 yılı sıralamasında çok yüksek insani gelişim sağlayan ülke grubunda yer alan ilk 25 ülkeden seçilen 15 ülkenin 1990-2019 yılları arasında temelde iki grupta nedensellik ilişkilerini araştırmaktır. Çalışmada yöntem olarak Dumitrescu ve Hurlin panel nedensellik testi kullanılmıştır. Çalışmada iki farklı model kurgulanmıştır. İlk olarak ekonomik büyüme (GDP) ile kentleşme (URBAN), yenilenebilir enerji tüketimi (REN) ve teknolojik inovasyon (PATENT) arasındaki nedensellik ilişkisi incelenmiştir. İkincil olarak ekolojik ayak izi (ECO) ile ekonomik büyüme, kentleşme, yenilenebilir enerji tüketimi ve teknolojik inovasyon arasındaki nedensellik ilişkisi araştırılmıştır. Analiz sonuçlarından elde edilen bulgulara göre kentleşme ile ekonomik büyüme, teknolojik inovasyon ile ekonomik büyüme, kentleşme ile ekolojik ayak izi, teknolojik inovasyon ile ekolojik ayak izi arasında çift yönlü nedensellik ilişkisi mevcut iken; yenilenebilir enerji tüketiminden ekonomik büyümeye, ekonomik büyümeden ekolojik ayak izine ve ekolojik ayak izinden yenilenebilir enerji tüketimine doğru tek yönlü nedensellik ilişkisi olduğu sonucuna varılmıştır. Bu sonuçlara dayanarak politika yapıcılara yönelik politika önerileri ortaya konulmaktadır.
TANTANGAN MENGHAYATI PANCASILA SEBAGAI FONDASI PENDIDIKAN INDONESIA DAN PERWUJUDANNYA DALAM PENDIDIKAN ABAD-21
Authors: Tentua Frando A , Serpara Henderika , Wenno Eldaa Crystle
Published: June 2024

This study aims to describe the challenges that exist in implementation Pancasila as the foundation of Indonesian education in relation to the entity and identity of the Indonesian nation as well as the realization of the Pancasila Student Profile at SMP Negeri 4 Ambon. This research type is qualitative descriptive research using observation sheets, interview guides and documentation methods. Based on the results of the research conducted, the challenges in implementing Pancasila as the foundation of education are that there are several teachers who have not implemented character cultivation through integrating the Pancasila Student Profile in learning, have not integrated technology as a from of 21st century learning, less than optimal parental involvement in education, the impact foreign culture and technology as well as the influence of student’s interaction. The realization of the Pancasila Student Profile in 21st century education is already running as it should at SMP Negeri 4 Ambon. This can be seen in the daily lives of students at school by carrying out the dimensions of the Pancasila Student Profile namely: (1) having faith, being devoted to God Almighty, and having noble character, (2) global diversity, (3) working together, (4) independent, (5) critical thinking and (6) creative.