bluuebunny/crossref_metadata_2025 huggingface dataset:
The THE COMPARISON OF THE CUSTOMS DUTY AND RICE PRODUCTIVITY IN ASEAN
Authors: Abidin M. Zainul , Yoga A. Patria
Published: December 2021

The purpose of this paper is to examine the customs duty to support rice productivity in the ASEAN Member States (AMS). This study uses a qualitative method. The results showed that the customs duty had supported rice productivity in AMS. The rice productivity in AMS has been improved supported by the competitiveness of domestic rice products and and supports the welfare of rice producers. Custom duties or imposition of rice tariffs protect the competitiveness of domestic rice, and maintain domestic rice price stability and encourage producer surpluses. Producer surpluses support motivation in rice farming, and support consistent increases in rice production. AMS that imposes tariffs on rice, namely: Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Thailand and Vietnam. The imposition of customs duties in ASEAN is based on ad valorem tariffs. AMS that imposes relatively high tariffs on rice are Malaysia and the Philippines.
THE POSSIBILITY OF IMPLEMENTING CARBON LEVIES IN INDONESIA USING EXISTING LAW
Authors: Muhammad  Sutartib  , Nurkhamid Muh
Published: December 2021

This qualitative research method aims to prove that without making new laws, Indonesia can still fulfill what is mandated in the Paris Agreement. Indonesia has ratified this agreement since 2016, so it must immediately take appropriate and concrete steps for reducing carbon dioxide emissions. A carbon tax is one of the most powerful tools to mitigate climate change, so many experts have suggested that Indonesia has to immediately implements a carbon tax  as well. We suggest replacing the term of a carbon tax with carbon levy, to make it more flexible in its collection without having to enact new laws. A carbon tax is a corrective tax on goods that have a negative impact on their use, so there is a similarity between the philosophy of the carbon tax and the philosophy of excise. The weakness of the existing Excise Law is that it is only intended for tangible goods  so that this Law cannot adopt carbon levies on activities that create a carbon footprint. This paper concludes that carbon levies in the form of excise taxes can be used to tax fossil fuels, while for activities that emit carbon dioxide, the levy uses the non-tax state levy mechanism.
A DEFINITION OVERVIEW OF THE TERM OF INDONESIA'S CUSTOMS TERRITORY IN INDONESIA CUSTOMS LAW
Authors: Firdiansyah Akhmad , Fachrudin Mohammad
Published: December 2021

Customs territory is important in the concept of customs because it has extensive implications. The definition of Customs territory must be clear because it has affected the management of import and export of customs policies, customs jurisdiction and related to customs facilities (FTZ). However, unfortunately, in the customs law, the term 'certain location' is not clearly explained. This study aims to identify the problem's unclear definition of Customs Territory to provide an overview analysis for Indonesia Customs to find the problem and improve a clear definition of certain locations in the customs law. A descriptive qualitative methodology was used in this study through interviews and literature review. The result shows that there is no clear explanation regarding a certain location in Customs Law. There has been a unfotunate loss in practice because of the wrongful arrest of smugglers outside the customs territory related to customs jurisdictions. On the other hand, some researchers argue about FTZ policy and customs territory. The immediate revision of the Customs Law related to the definition of customs territory is important to determine customs policy directions.
TANTANGAN PENGAWASAN PPN ATAS TRANSAKSI KONTEN DIGITAL
Authors: Utomo Rachmad
Published: December 2021

There are two factors that determines what a VAT mechanism used in the transactions of taxable goods. These factors are where the Taxable Goods coming from and who is doing the transaction. Where the taxable goods are consumed is irrelevant, because it has used the principle destinations. VAT is charged on consumption made in the customs area. Consumption is done outside the customs area not be worn again. Transactions of taxable goods can be classified according to the scene depends on whether the taxable goods originating from the customs area or outside the customs area and whether Tangible or intangible. This paper attempts to provide oversight challenges faced by the DGT by transaction type Intangible taxable goods from outside the customs area consumed in Indonesia.Dalam transaksi Barang Kena Pajak (BKP), ada dua faktor yang menjadi penentu mekanisme PPN apa yang digunakan dalam pemungutannya. Faktor-faktor tersebut adalah dari mana BKP tersebut berasal dan siapa yang melakukan transaksi. Permasalahan mengenai di mana BKP tersebut dikonsumsi sudah tidak relevan dengan mekanisme pengenaan PPN yang digunakan karena sesuai asas destinasi, PPN dikenakan atas konsumsi yang dilakukan di dalam daerah pabean, sehingga konsumsi yang dilakukan di luar daerah pabean jelas tidak dikenakan PPN. Transaksi BKP dapat diklasifikasikan sesuai tempat kejadian bergantung pada apakah BKP tersebut berasal dari dalam daerah pabean atau dari luar daerah pabean dan apakah BKP tersebut merupakan BKP berwujud atau BKP tidak berwujud. Tulisan ini mencoba memaparkan tantangan pengawasan yang dihadapi oleh DJP berdasarkan jenis transaksi BKP Tidak Berwujud dari luar daerah pabean di dalam daerah pabean.
STUDI KOMPARASI PENERAPAN KEBIJAKAN PENGGUNAAN KANTUNG PLASTIK
Authors: Yustiani Syanni , Maryadi Maryadi
Published: December 2021

Environmental Tax Reform, is the term used for changes in the taxation system where the tax object shifts from a 'good base', such as labor, capital or consumption to a 'bad base' such as activities that lead to environmental pollution. This development is the key to good implementation of environmentally sound fiscal policies. This study aims to compare the implementation of government policies on the consumption of plastic bags in several countries and the challenges in implementing these policies. The adoption of the policy significantly reduced the level of consumption of plastic bags in Ireland whereas in Botswana, Canada, South Africa and China the reduction in consumption of plastic bags was only short-term. Reformasi Pajak Lingkungan, adalah istilah yang digunakan untuk perubahan dalam sistem perpajakan di mana objek pajak bergeser dari 'basis yang baik', seperti tenaga kerja, modal atau konsumsi menjadi 'basis yang buruk' seperti kegiatan yang mengarah pada pencemaran lingkungan. Perkembangan tersebut menjadi kunci penerapan yang baik atas kebijakan fiskal yang berwawasan lingkungan. Penelitian ini bertujuan membandingkan implementasi kebijakan pemerintah atas konsumsi kantung plastik di beberapa negara dan tantangan dalam implementasi kebijakan tersebut. Penerapan kebijakan secara signifikan mengurangi tingkat konsumsi kantung plastik di Irlandia sedangkan di Botswana, Kanada, Afrika Selatan dan China penurunan konsumsi kantung plastik hanya bersifat jangka pendek.
KINERJA PPN DI INDONESIA TAHUN 2011-2020
Authors: Sulfan Sulfan
Published: December 2021

Kinerja PPN Indonesia masih belum optimal, sehingga perlu pengaturan kembali atau perubahan Undang-Undang Pajak Pertambahan Nilai dalam Undang-Undang Harmonisasi Peraturan. Tujuan penelitian ini untuk mengetahui kinerja PPN di Indonesia selama kurun waktu 2011-2020 dikaitkan dengan perlunya perubahan Undang-Undang Pajak Pertambahan Nilai dalam Undang-Undang Harmonisasi Peraturan. Pengukuran kinerja PPN di Indonesia dalam penelitian ini diukur menggunakan model/rumus rasio C-efficiency PPN (Ebrill et.al, 2001) dan rasio VAT Revenue atau VRR (OECD, 2016). Hasil kinerja PPN Indonesia selama kurun waktu penelitian menunjukkan hasil rasio C-efficiency PPN sebesar 56,51% dan VRR sebesar 0,60. Rendahnya kinerja PPN Indonesia yang dapat diindentikasikan diakibatkan antara lain: terdapat pengenaan tarif PPN yang lebih rendah daripada tarif standar, batasan threshhold yang tinggi, luasnya lingkup objek yang dikecualikan dari pengenaan PPN, dan adanya pemberian fasilitas PPN untuk sektor kegiatan usaha tertentu. Menggunaan data penelitian ini, perubahan Undang-Undang Pajak Pertambahan Nilai dalam Undang-Undang Harmonisasi Peraturan dapat meningkatkan rasio C-efficiency PPN dan VRR masing-masing sebesar 5,32% dan 0,065.
EVALUASI KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE SISTEM DU PONT
Authors: Supriyanto Joko
Published: December 2021

Manajemen suatu perusahaan sangat berkepentingan terhadap perkembangan kinerja keuangan perusahaan, terutama sebagai bentuk pertanggungjawaban kepada stakeholder dan untuk mengetahui situasi dan kondisi perusahaan yang dikelolanya. Dan, yang paling penting adalah untuk mengetahui apakah perusahaan yang dikelolanya mengalami kemajuan atau sebaliknya. Banyak alat yang dapat dipergunakan untuk menganalisis kinerja keuangan perusahaan. Salah satunya yang dipergunakan dalam penelitian ini adalah menggunakan Du Pont system. Sistem Du Pont adalah analisis yang mencakup seluruh rasio aktivitas dan margin keuntungan atas penjualan untuk menunjukkan bagaimana rasio ini mempengaruhi profitabilitas, dan merupakan pengukuran kinerja keuangan secara integratif. Tujuan dari penelitian ini adalah untuk mengevaluasi kinerja keuangan perusahaan dalam hal ini PT Tracon Industri periode tahun 2017-2019 yang diukur menggunakan sistem Du Pont. Penelitian ini menggunakan metode descriptive analysis. Hasil penelitian menunjukkan bahwa kinerja keuangan PT Tracon Industri dari tahun 2017-2019 cukup stabil, namun sedikit mengalami penurunan untuk Net Profit Margin (NPM) dan Return on Investement (ROI). Hasil penelitian ini perlu mendapat perhatian dari manajemen PT Tracon Industri untuk segera mengambil langkah-langkah strategis untuk mengatasi permasalahan tersebut dan meningkatkan kinerja keuangan menjadi lebih baik.
Menarik Investasi Ke Indonesia Dengan Tax Holiday
Authors: Aribowo Irwan , Irawan Deny
Published: December 2021

This research contains about how tax holiday as one of the tax incentives used by the Indonesian government to attract investment Ease of Doing Business index (EoDB)  released by the World Bank. Tax holiday is expected to be able to provide a positive signal to investors that Indonesia is the right country to invest in. In this paper it was found that tax holidays are not capable of attracting investment alone, but other factors are needed in order for tax holidays to be successful in attracting investment.

Penelitian ini berisi tentang bagaimana tax holiday sebagai salah satu insentif pajak yang digunakan oleh pemerintah Indonesia untuk menarik investasi Karena pajak merupakan salah satu yang menjadi perhitungan dalam indeks kemudahan bisnis yang dirilis oleh Bank Dunia. Tax holiday diharapkan mampu memberikan sinyal positif kepada para investor bahwa Indonesia adalah negara yang tepat untuk berinvestasi. Dalam penelitian ini dtemukan bahwa tax holiday tak mampu sendirian menarik investasi, akan tetapi dibutuhkan faktor-faktor lain agar tax holiday berhasil menarik investasi,
INSENTIF PPH FINAL DITANGGUNG PEMERINTAH SELAMA PANDEMI COVID-19 BAGI UMKM YANG MEMILIKI PEREDARAN BRUTO TERTENTU
Authors: Rahmawati Erna , Apriliasari Vita
Published: December 2021

ABSTRAK
The COVID-19 pandemic has wreaked havoc on Indonesia's economy, including the MSME sector. Many MSMEs have seen a drop in revenue or have even gone out of business. The government provides fiscal cushions in the form of incentives for final PP 23 Income Tax borne by the government in order to save the sustainability of MSME actors. The use of these incentives, however, has not been optimal at the national level. This motivates the author to examine how incentive policies are implemented in DGT vertical agencies at the Small Tax Office level. This study employs a combination approach, with data collected via documentation and interviews. The findings revealed that the XYZ Small Tax Office's use of incentives is still inefficient. Several optimization efforts have been undertaken, including socialization, appeals, and AR-provided guidance. However, there are still barriers to using incentives. To make it easier for taxpayers to take advantage of this incentive, the author suggests that information about incentives be disseminated via SMS blast and that realization reporting be done directly on the web without having to upload csv files
Pandemi COVID-19 telah memberikan dampak masif bagi sektor perekonomian Indonesia, tak terkecuali sektor UMKM. Banyak pelaku UMKM yang mengalami penurunan omset atau bahkan gulung tikar. Guna menyelamatkan keberlangsungan pelaku UMKM, pemerintah memberikan bantalan fiskal berupa insentif Pajak Penghasilan final PP 23 ditanggung pemerintah (DTP). Namun, pemanfaatan insentif tersebut secara nasional belum optimal. Hal tersebut mendorong penulis untuk meninjau pelaksanaan beleid insentif pada instansi vertikal DJP setingkat KPP Pratama. Penelitian ini menggunakan metode kombinasi dengan pengumpulan data melalui dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa pemanfaatan insentif di KPP Pratama XYZ masih belum optimal. Beberapa upaya optimalisasi telah dilakukan seperti sosialisasi, himbauan, serta pemberian panduan oleh AR. Namun, kendala pemanfaatan insentif masih timbul. Penulis merekomendasikan agar penyebaran informasi terkait insentif juga dilakukan melalui SMS blast serta pelaporan realisasi dapat dilakukan melalui web secara langsung tanpa mengunggah csv file sehingga lebih mempermudah Wajib Pajak dalam memanfaatkan insentif ini
PENERIMAAN WAJIB PAJAK PADA AWAL IMPLEMENTASI E-FAKTUR PAJAK BERBASIS DESKTOP APPLICATION
Authors: Safitra Adhetiya
Published: December 2021

Currently, the tax authorities in Indonesia are active in shifting tax services to an online system. One of these tax services is an e-Tax Invoice. The success of e-government projects such as e-Tax Invoices depends on the reliability of ICT and depends on the community (in this case PKP) as end-users. This study uses a structural equation model to identify the factors that influence the willingness of taxpayers to use online services with models based on the theory of planned behaviour (TPB) and the technology acceptance model (TAM). This study indicates that only perceptions of usability indirectly affect taxpayers' encouragement to use the application.
Evidence-Based Therapist-Supported Digital Mental Health Intervention for Patients Experiencing Medical Multimorbidity: A Retrospective Cohort Intent-to-Treat Study
Authors: Nelson Benjamin W , Peiper Nicholas C. , Aschbacher Kirstin , Forman-Hoffman Valerie
Published: December 2021

Objective: Multimorbidity or the co-occurrence of multiple health conditions is increasing globally and associated with significant psychological complications. It is unclear whether digital mental health (DMH) interventions for patients experiencing medical multimorbidity (MMB) are effective, particularly given that this patient population faces more treatment resistance. Therefore, there is a need for initial preliminary research to examine whether DMH interventions are associated with reductions on depressive and anxiety symptoms in the context of MMB.Methods: This preregistered retrospective cohort intent-to-treat study with 2,819 patients enrolled in a therapist-supported DMH (TS-DMH) intervention examined the associations between MMB and mental health. Results: Results indicated that more MMB was significantly associated with greater presenting mental health symptom severity. MMB did not have a deleterious influence on depressive symptom trajectories across treatment, although having one medical condition was associated with a steeper decrease in anxiety symptoms compared to patients with no medical conditions. Finally, MMB was not associated with time to dropout, but was associated with higher dropout and was differentially associated with fewer beneficial treatment outcomes, although this is likely attributable to higher presenting symptom severity, rather than lesser symptom reductions during treatment. Conclusions: The MHP showed preliminary effectiveness as an evidence-based treatment for patients experiencing depression and anxiety in the context of MMB. Future DMH treatments and research might investigate tailored barrier reduction and extended treatment lengths for patients experiencing MMB to allow for greater treatment dose to reduce symptoms below clinical outcome thresholds.
Rangkuman Filsafat Ilmu, Karya Syaikh Yusuf Al-Makassari
Authors: Anugrah Rehan
Published: December 2021

Rangkuman ini berisi tentang sejarah singkat perjalanan dakwah Syaikh Yusuf Al-Makassari.
PENGARUH EVALUASI KURIKULUM DALAM PENINGKATAN PRESTASI BELAJAR PESERTA DIDIK
Authors: Pambayun Gading Satya
Published: December 2021

Writing this article aims to describe the effect of curriculum evaluation in improving studentachievement. This paper is a scientific work made using a literary approach that examines books,literatures, research journals related to the topic of the article that the author wrote, the data collectionmethod used is literature study. The results of the study indicate that the increase in student achievementis strongly influenced by the effectiveness of curriculum evaluation
PENTINGNYA MENGETAHUI KEWAJIBAN SEBAGAI PERAWAT
Authors: riani alya tata
Published: December 2021

Perawat merupakan tenaga kesehatan yang paling banyak di Indonesia. Tenaga keperawatan yang melakukan tindakan keperawatan harus sesuai dengan kompetensi perawat yang sudah ditetapkan dan didapatkan selama proses pendidikan. Oleh karena itu, tanggung jawab hukum seorang perawat dalam menjalankan praktik mandiri keperawatan harus sesuai dengan standar pelayanan perawat, standar profesi, standar operasional dan kebutuhan kesehatan penerima pelayanan kesehatan. Metode dalam penelitian ini menggunakan pendekatan yuridis normatif, yaitu pendekatan perundang-undangan, pendekatan konseptual dan pendekatan kasus yang pernah terjadi
PENTINGNYA WAWASAN NUSANTARA DAN INTEGRASI NASIONAL
Authors: Ma'ruf Sulton Ali
Published: December 2021

Benih-benih disintegrasi semakin subur ketika Pemerintah Suharto bersifat otoriter dengan pendekatan milter tanpa mengevalusi kebijakan politik perbatasan untuk memakmurkan rakyatnya. Adanya globalisasi, liberalisasi perdagangan, dan menguatnya new etnisitas (kesadaran hak-hak kesuku bangsaan) semakin menguatnya tuntutan daerah pinggiran meminta hak-haknya baik sosial, politik dan ekonomi untuk mempercepat kesejahteraannya. Faktor-faktor dan kondisi di atas mengakibatkan freksi-freksi dan gejolak daerah yang melahirkan potensi kekerasan dan konflik berdarah. Hal ini disebabkan karena tidak adanya persepsi yang sama di antara warga negara. Wawasan Nusantara merupakan jawaban untuk menyamakan persepsi untuk hidup bersama dalam koridor (Negara Kesatuan Republik Indonesia) NKRI dan mewujudkan Integrasi nasional.
Wawasan Nusantara
Authors: Kodi Dedimus
Published: December 2021

Wawasan Nusantara merupakan salah satu konsepsi politik dalam ketatanegaraan Republik Indonesia. Perjuangan pengembangan Wawasan Nusantara ini masih terus berjalan. Konsepsi atau wawasan nusantara ini antara lain telah dan akan selalu mendukung kesatuan dan persatuan bangsa Indonesia perlu dipertahankan diperjuangkan dengan gigih didalam negeri atau di dunia Internasional. Namun demikian perlu disadari kesatuan dan persatuan yang merupakan titik sentral wawasan nusantara itu bukan merupakan satu-satunya isi dari wawasan nusantara. Dalam rangka memahami konsep Wawasan Nusantara menjadi melembaga pada semua komponen masyarakat Indonesia, adalah yang paling utama adalah menciptakan rasa nasionalisme kepada bangsa kita sendiri yang kaya akan segala potensi yang ada dialam Indonesia dan juga berusaha untuk dapat mempertahankan kesatuan dan persatuan kita untuk mempertahankan integritas bangsa Indonesia.
Jurnal Implementasi Evaluasi Hasil Belajar Pada Sekolah Dengan Program Double Track Di Provinsi Jawa Timur
Authors: Cahyani Amalia Dwi
Published: December 2021

This paper examines implementation of study assessments in school with a double track program in East Java Indonesia. The method of study of libraries is the method used for this research to develop both theoretical and practical benefits for evaluating both learning and double-track programs. The findings show that the implementation of a study evaluation of schools with a double-track program working on goals. Students may obtain a certificate through partners in schools, just as schools may work with e-bizz for TIK, Airlangga Broadcasting for video making skills, SMET for mandarin skills, etc. A double track evaluation of results can be an alternative to solving the problem of the labor shortage and the amount of unemployment that results from lack of employment.
Analisis Video Views to Video Like Ratio Tiktok Pada 5 Artis Tik Tok dengan Followers Terbanyak
Authors: RANI DANIEL DIMETRIUS LONGA
Published: December 2021

Semakin banyaknya pengguna media sosial TikTok pada remaja di Indonesia tentu akan berpengaruhterhadap salah satu tahap perkembangan remaja yakni mengenai kepercayaan diri. Memiliki kepercayaan diri sangat penting hal ini dikarenakan seorang remaja akan mampu untuk menilai diri sendiri danmelakukan suatu pekerjaan secara efektif di dalam kehidupannya. Penelitian ini menggunakan metodepenelitian kuantitatif dengan paradigma positivistik. Pengumpulan data dilakukan dengan cara penyebarankuesioner sesuai dengan kriteria sampel yang telah ditentukan. Sampel pada penelitian kali ini yakni remajadengan usia 15-19 tahun di Kabupaten Sampang. Tinjauan pustaka ini dimulai mengenai penggunaan mediasosial TikTok sampai pengaruhnya terhadap kepercayaan diri remaja yang kemudian berhubungan denganteori uses and gratification. Teori ini menjelaskan mengenai konsekuensi keterlibatan individu secara aktifmaupun kurang aktif dalam media. Setiap individu memiliki tingkat kebutuhan yang berbeda dalammenggunakan media. Salah satu kebutuhan yang ingin dipenuhi seseorang yakni mengenai peningkatankepercayaan diri. Penelitian ini menggunakan analisis regresi linier sederhana. Hasil penelitianmengungkapkan bahwa terdapat pengaruh yang signifikan dari penggunaan media sosial TikTok terhadap kepercayaan diri remaja sebesar 54,5 %.
Cerebellar tDCS does not modulate language processing performance in healthy individuals
Authors: Bongaerts Fleur L. P. , Schutter Dennis J. L. G. , Klaus Jana
Published: December 2021

Clinical and neuroscientific studies in healthy volunteers have established that the cerebellum contributes to language comprehension and production. Yet most evidence is correlational and the exact role of the cerebellum remains unclear. The aim of this study was to investigate the role of the right cerebellum in unimpaired language comprehension and production using non-invasive brain stimulation. In this double-blind, sham-controlled experiment, thirty-six healthy participants received anodal or sham transcranial direct current (tDCS) stimulation to the right cerebellum while performing a lexical decision, sentence comprehension, verbal fluency and a non-language control task. Active tDCS did not modulate performance in any of the tasks. Additional exploratory analyses suggest difficulty-specific performance modulation in the sentence comprehension and lexical decision task, with tDCS improving performance in easy trials of the sentence comprehension task and difficult trials in the lexical decision task. Overall, our findings provide no evidence for the involvement of the right posterior cerebellum in language processing. Further research is needed to dissociate the influence of task difficulty of the underlying cognitive processes.
Acquisition of the counting principles during the subset-knower stages: Insights from children’s errors
Authors: Cheung Pierina , Toomey Mary , Jiang Yahao , Stoop Tawni , Shusterman Anna
Published: December 2021

Studies on children’s understanding of counting examine when and how children acquire the cardinal principle: the idea that the last word in a counted set reflects the cardinal value of the set. Using Wynn’s (1990) Give-N Task, researchers classify children who can count to generate large sets as having acquired the cardinal principle (cardinal-principle-knowers) and those who cannot as lacking knowledge of it (subset-knowers). However, recent studies have provided a more nuanced view of number word acquisition. Here, we explore this view by examining the developmental progression of the counting principles with an aim to elucidate the gradual elements that lead to children successfully generating sets and being classified as CP-knowers on the Give-N Task. Specifically, we test the claim that subset-knowers lack cardinal principle knowledge by separating children’s understanding of the cardinal principle from their ability to apply and implement counting procedures. We also ask when knowledge of Gelman & Gallistel’s (1978) other how-to-count principles emerge in development. We analyzed how often children violated the three how-to-count principles in a secondary analysis of Give-N data (N = 86). We found that children already have knowledge of the cardinal principle prior to becoming CP-knowers, and that understanding of the stable-order and word-object correspondence principles likely emerged earlier. These results suggest that gradual development may best characterize children’s acquisition of the counting principles, and that learning to coordinate all three principles represents an additional step beyond learning them individually.
They Say You Can Do Phonemic Awareness Instruction “In the Dark”, But Should You? A Critical Evaluation of the Trend Toward Advanced Phonemic Awareness Training
Authors: Clemens Nathan , Solari Emily , Kearns Devin M. , Fien Hank , Nelson Nancy J. , Stelega Melissa , Burns Matthew , St. Martin Kimberly , Hoeft Fumiko
Published: December 2021

A trend has emerged across schools in the United States in which phonemic awareness is viewed as much more than a component of beginning reading instruction. This perspective argues that “phonemic proficiency”, evidenced by mastery with advanced tasks such as phoneme elision or substitution, is an important target for assessment and instruction well beyond initial grades. Daily phonemic awareness instruction outside of print are hallmarks of the perspective, which has influenced state policies on reading instruction. This paper evaluated the empirical and theoretical basis for advanced phonemic awareness training. Although promoted as evidence-based, proficiency on so-called advanced phonemic tasks is not more strongly related to reading or more discriminative of difficulties than other phoneme-level skills, not necessary for skilled reading, and is more likely a product of learning to read and spell than a cause. Additionally, reading outcomes are stronger when phonemic awareness is taught with print, there is no evidence that advanced phonemic awareness training benefits reading instruction or intervention, and prominent theories of reading development do not align with the claims. We conclude with implications for policy-makers and educators, and discuss how experimental research could address open questions about phonemic awareness instruction.
A Quantitative and Qualitative Report of Psilocybin Induced Mystical-Type Experiences and Their Relation to Lasting Positive Effects
Authors: McCulloch Drummond E-Wen , Grzywacz Maria Zofia , Madsen Martin Korsbak , Jensen Peter Steen , Ozenne Brice , Armand Sophia , Knudsen Gitte Moos , Fisher Patrick MacDonald , Stenbæk Dea Siggard
Published: December 2021

Psychedelic drugs such as psilocybin are under investigation for the treatment of several psychiatric conditions. They also have the remarkable property of producing persisting positive psychological changes in healthy volunteers for at least several months. In this study, 35 medium-high doses of psilocybin were administered to 28 healthy volunteers (12 females). By the end of the dosing day, participants reported the intensity of their acute experience using the 30-item Mystical Experience Questionnaire (MEQ) and an open-form qualitative report from home. Persisting psychological effects attributed to the psilocybin experience were measured using the Persisting Effects Questionnaire (PEQ) three-months after administration. Using a linear latent-variable model we show that the MEQ total score is positively associated with the later emergence of positive PEQ effects (p = 3x10-5). Moreover, the MEQ subscales “Positive Mood” (pcorr = 4.1x10-4) and “Mysticality” (pcorr = 2.0x10-4) are associated with positive PEQ whereas the subscales “Transcendence of Time and Space” (pcorr = 0.38) and “Ineffability” (pcorr = 0.45) are not. Using natural language pre-processing, we provide the first qualitative descriptions of the “Complete Mystical Experience” induced by orally administered psilocybin in healthy volunteers, revealing themes such as a sense of connection with the universe, familial love, and the experience of profound beauty. Combining qualitative and quantitative methods, this paper expands understanding of the acute psilocybin induced experience in healthy volunteers and suggests an importance of the type of experience in predicting lasting positive effects.
Isolation, Identification and Antibiotic Susceptibility Patterns of Listeria Monocytogens from Pregnant Women
Authors: Jha Brajesh Kumar , Adhikari Neetu , Rajkumari Sanjhana
Published: December 2021

IntroductionThe present study is made to determine the prevalence rate, isolation, identification and antibioticsusceptibility pattern of L. monocytogens isolated from pregnant women. This research not onlyguides to the clinician for treatment but also help laboratory worker to monitor susceptibilitypattern among the Listeria species.
MethodsThe samples were collected from Gynecology department from January 2017 to December 2019and processed in the Department of Microbiology at College of Medical Sciences, Bharatpur Nepal.Two hundred thirty four antenatal mothers having age between 17 and 39 years of gestation periodbetween 7th weeks and 36th weeks patient with a flue like sign and symptoms were screened forL. monocytogens. Bacterial isolation identification and antibiotic sensitivity tests were done as perstandard microbiological guidelines.
ResultsIn this present research, the prevalence of L. monocytogens was found 39/234 (16.7%), where high rate of Listeria infection was found 21(53.1%) among the patients of age between 25 and 32 who were mostly from urban area. We found eating meat 38(97.4%) and fish 39(100.0%), non-pasteurized simple boiled milk 39(100.0%) and vegetables like salad eater 32(82.1%) has highest rate of listeriosis. The results showed most of the listeriosis were occurring in a 3rd trimester 17(43.6%) compared with the 2nd and 1st trimester. Overall, the antibiotics resistance pattern found low in L. monocytogens. This investigation also showed less resistance in erythromycin 9(23.1%), ciprofloxacin 8(20.5%), chloramphenicol 16(41.1%). The increased resistance pattern among Listeria species were found in penicillin 31(79.5%), cotrimoxazole 20(51.3%), amoxicillin 21(55.1%) and vancomycin 29(74.4%).
ConclusionsIt is very important to consider listeriosis in a clinical practice now a day. Maternal Listeriosis shouldbe considered in all age group of pregnant women. Regular surveillance of antibiotic susceptibility test is very much important for clinician to select best medicine to treat different cases of listeriosis.
An Assessment of Antimicrobial Prescription Pattern among Surgical Patients: A Hospital Based Cross Sectional Descriptive Study
Authors: Rayamajhi Bikash Bahadur , Basukala Sunil , Khadka Anjan , Thapa Narayan , Ayer Dhirendra Bahadur
Published: December 2021

Introduction: Antimicrobials are used before, during and after surgery to prevent infections to decrease the duration of hospital stay, increase surgical outcomes and reduce health-related costs. There is inadequate evidence to determine the effective group of antimicrobials to be used in surgical prophylaxis in our settings.
Methods: A hospital-based cross-sectional descriptive study involving antimicrobial prescriptions pattern among 223 surgical patients was undertaken. Information on patient’s demographic variables, diagnosis, type of surgery and wound, perioperative antimicrobial use, postoperative complications and number of antimicrobials prescribed from the essential medicine list were recorded. The antibiotic prescription patterns were assessed based on a comparison with international and national guidelines.
Results: Among 223 patients, males were predominant with an overall mean age of 42.77 years. The total number of diagnoses was 30, the commonest being appendicitis (21.52%), urinary stone disease (15.69%), hernia (13.90%) and cholelithiasis (11.65%). The common surgeries performed were emergency appendectomy, hernioplasty and laparoscopic cholecystectomy. Eighteen types of drugs from seven different antimicrobial groups were used perioperatively, out of which 73% and 83% were prescribed based on international and national guidelines respectively.
Conclusion: The most common antimicrobial used was third-generation cephalosporin. The postoperative antimicrobial rate was found higher compared to preoperative and intraoperative prescriptions and for a longer duration compared to national and international guidelines.
Approach to management of penile fracture- Our Three-year experience at a Teaching Hospital
Authors: Basukala Sunil , Thapa Narayan , Rayamajhi Bikash Bahadur , Basukala Bikram , Karki Saurav
Published: December 2021

Introduction: Penile fracture is a rare surgical emergency. It usually occurs as a single rupture of the tunica albuginea in one of the two corpora cavernosa; a rupture of both masses is an uncommon finding. We conducted this study to determine the etiology, clinical presentation and to review the causes and management of penile fracture.
Methods: The retrospective study was carried out on 17 patients, admitted in the department of Urosurgery from January 2017 to December 2020 with penile fracture in a tertiary care teaching hospital in Kathmandu. Patient demographic profile, etiology, clinical presentation, time interval from injury to presentation, investigation done, treatment given and intraoperative findings were analyzed.
Results: The main cause of penile fractures was sexual intercourse (82.35%) followed by manual manipulation (17.65%). Crackling sound (100%) followed by penile hematoma and pain were the most common presenting symptoms among the patients.  Surgical exploration and repair of injury was done in all patients.
Conclusion: Most of the time diagnosis of penile fracture can be made reliably by history and physical examination. Early surgical intervention is associated with a good outcome, regardless of the timing of presentation.
Human-Elephant interactions and associated damage in the northern transboundary areas of Bangladesh
Authors: Shamsuddoha Mohammad , Aziz M. Abdul
Published: December 2021

We have studied human-elephant interactions in the northern transboundary of Bangladesh and estimated the scale of associated damage due to the negative interaction by visiting conflict area, performing focus group discussions key informant interviews and using secondary data sources. Around 70-80 non-resident elephants regularly intruded to the study area through the international border fence using several trespassing points and engaged in conflicts with frontier villagers. We discussed the nature and scale of conflict and the financial losses due to the conflict. Besides severe casualties in both ends, the enumerated economic loss was USD 1,171, 665 in 2013 and 2014 due to the damage to cropland, houses and properties, trees and orchards. We have identified major human-elephant conflict (HEC) zones adjacent to the border fence through spatial analysis with different level of intensity. Appropriate human-elephant conflict mitigation measures such as habitat improvement and management, monitoring of elephant population, alternative income generation, awareness programs for the local people and working together with India regarding this issue is a timely and urgent need for Bangladesh
Relationships between environmental conditions and fish assemblages in the Lohore River of Dailekh, Western Nepal
Authors: Shrestha Sushil , Rajbanshi Dipak , Limbu Dil Kumar , Limbu Jash Hang
Published: December 2021

The Lohore River is one of the important riverine ecosystems of Dailekh which support diverse aquatic communities. The present study was carried out to assess the fish diversity status with relation to environmental conditions in both to space and time. The survey was conducted at three different sampling stations in three different seasons. For the fish sampling, two cast nets of different mesh sizes were used, one having large mesh size of 2 cm, 6 m diameter and 6 kg weight and another having mesh size of 0.5 cm, 3 m diameter and 2 kg weight. Moreover, drag net and gill net were also used to collect the fish samples. A total of 11 fish species belonging to 2 orders, 3 families and 7 genera. Results from the similarity percentage analysis (SIMPER) suggested that fish species of Puntius gelius, Schizothorax plagiostomus, Tor chelynoides and Schistura sovana were major contributing species each contribute more than 9%. An analysis of similarity (ANOSIM) pointed that fish community structure in the Lohore River differ in spatial scale (p<0.01) but not in temporal scale (P>0.01). Water temperature, dissolved oxygen and water velocity was found as influential factors for fish species distribution.
PENGELOLAAN LIMBAH INDUSTRI TAHU MENGGUNAKAN BERBAGAI JENIS TANAMAN DENGAN METODE FITOREMEDIASI
Authors: Aris Bambang Sigit , Rudi Rudi , Lasarido Lasarido
Published: December 2021

Limbah  produksi tahu mengandung kadar protein yang tinggi dan dapat segera terurai. Limbah cair ini sering dibuang secara langsung tanpa pengolahan terlebih dahulu sehingga menghasilkan bau busuk dan mencemari sungai. Penelitian ini merupakan penelitian deskriptif dengan tujuan untuk mengetahui apakah penggunaan berbagai jenis tanaman yang terdiri dari: fermentasi, kangkung, bayam merah, dan selada mampu menyerap polutan limbah cair tahu dengan metode fitoremediasi dan berapa persentasenya. Hasil dari penelitian ini adalah pemanfaatan berbagai jenis tumbuhan mampu menyerap dan memberikan persentase penurunan pencemar limbah cair tahu pada masing-masing parameter. Untuk nilai TSS tertinggi terdapat pada tanaman bayam merah sebesar 72,67%, untuk parameter penurunan BOD tertinggi terdapat pada tanaman bayam merah sebesar 66,28%, untuk parameter COD tertinggi terdapat pada tanaman kangkung sebesar 46,43%, untuk peningkatan pH tertinggi pada fermentasi 3,75 dan penurunan suhu tertinggi pada fermentasi sebesar 48,275%.
ВПЛИВ ПАРАМЕТРІВ РОБОТИ ДРОБИЛЬНО-СОРТУВАЛЬНОГО КОПЛЕКСУ НА ТРАНСПОРТНИЙ ПРОЦЕС МАРШРУТІВ РЕЦИКЛІНГУ ТЕХНОЛОГІЧНИХ ВІДХОДІВ МЕТАЛУРГІЙНОГО ПІДПРИЄМСТВА
Authors: Середа Б.П. , Кругляк І.В. , Муковська Д.Я.
Published: December 2021

Дробильно-сортувальні комплекси з переробки технологічних є  основними елементами в транспортно-виробничих системах рециклінгу відходів металургійних підприємств. Дробильно-сортувальні комплекси у даному дослідженні розглядаються як спеціалізовані комплекси металургійних шлаків сталеплавильного виробництва. В основу функціонування дробильно-сортувальних комплексів покладено метод магнітної сепарації, з застосуванням примусового очищення лому в спеціальних дробильних пристроях. Функціонування дробильно-сортувальних пристроїв жорстко пов’язано з технологією основного виробництва металургійного підприємства. Не вітчизняних металургійних підприємствах застосовують саме цей вид технологічних переробки відходів, тому що він дозволяє розділяти виробничі шлаки на різні види фракцій, а також забезпечує контроль якісних показників продуктів переробки відходів, а саме витяг металомісткої сировини.

Однак треба брати до уваги, той факт, що дробильно-сортувальний комплекс якщо деякий час нема автотранспорту не зможе  може призупинити процес переробки сировини, що призведе  до зупинки роботи комплексу і, як наслідок, зупинки всього технологічного процесу рециклінгу відходів. В такому випадку необхідно здійснювати зупинку технологічного процесу переробки технологічних відходів, що є неприпустимим. Це може бути пов’язане чи з запізненням автомобілів у зв’язку з затримкою на шляху прямування чи на фронтах завантаження чи з використанням автомобілів нераціональної вантажопідйомності. При використанні автомобілів недостатньої вантажопідйомності дробильно-сортувальний комплекс не встигають завантажувати, тобто кількість сировини, яка завантажується самоскидами до приймального бункеру комплексу є недостатньою для його переробної спроможності.

Було проведено хронометраж завантаження  дробильно-сортувального комплексу цеху шлакопереробки металургійного підприємства  на протязі однієї доби, а саме двох робочих змін. Отримані в процесі дослідження характеристики вказують на те, що досліджуваний параметр можна вважати випадковою величиною.
Fracture Mechanics
Authors: Tobler R. L. , McHenry H. I.
Published: December 2021

This chapter reviews the concepts of fracture mechanics and their application to materials evaluation and the design of cryogenic structures. Emphasis is placed on an explanation of technology, a review of fracture mechanics testing methods, and a discussion on the many factors contributing to the fracture behavior of materials at cryogenic temperatures. Three approaches of elastic-plastic fracture mechanics are covered, namely the crack opening displacement, the J-integral, and the R-curve methods. The chapter also discusses the influence of thermal and metallurgical effects on toughness at low temperatures.
ENGLISH TODAY: Учебное пособие по английскому языку для студентов первого и второго года обучения неязыковых специальностей высших учебных заведений : [электронное издание сетевого распространения] /Д.В. Агальцова, Н.С. Ильющенко. – М.: «КДУ», «Добросвет», 2021. – 85 с.
Authors: Агальцова Д.В. , Ильющенко Н.С.
Published: December 2021

Учебное пособие по английскому языку предназначено для студентов бакалавриата первого и второго курса, обучающихся в неязыковых вузах. Учебник нацелен на развитие иноязычных знаний и умений во всех видах речевой деятельности в процессе языковой подготовки. Структура учебника дает возможность использовать предложенные в нем задания как для аудиторной, так и самостоятельной работы студентов в рамках изучаемой дисциплины «Иностранный язык».
Research of road transport noise load in the central part of the City of Poltava
Authors: Stepova O.V. , Kornishyna A. V.
Published: December 2021

The studies were conducted in accordance with the requirements set out in the Declaration of the European Union "On Environmental Noise Assessment" and are closely related to finding solutions of the problems set out in the Law of Ukraine "On Ensuring Sanitary and Epidemic Welfare of the Population".

The paper presents experimental and calculation studies on the assessment of noise pollution in the central part of Poltava. The results of such studies confirmed the hypothesis of exceeding the normative values of noise levels within some sections of the streets and directly at the intersections. It was found that the main causes of noise pollution include high intensity of public and light commercial transport means, large number of intersections and stops, poor road surface, as well as lack of acoustic protection, including lack of landscaping along roadsides. The research visually characterizes and investigates the boundaries of acoustic pollution areas distribution. Exceedence of the noise pollution normative values extends to the distance of up to 150 m from the experimental study points.

The study determines the number of residents of the district who fall into high noise load areas and estimates the magnitude of risks to health of the citizens living within such areas. Experimental studies established a link between a negative impact of external noise generated by urban vehicles and urban residents' health state that requires hygienic research with application of WHO-recommended risk analysis methodology. It was found that almost 5,000 people from the study area spend most of their lives in the neighbourhoods where the noise level exceeds the permissible value of 55 dBA. Almost 2,000 of them live in the houses where penetrating noise exceeds the value of 40 dBA.

Based on the results of theoretical provisions and conclusions, certain practical recommendations for management of noise pollution risks in the urban area were developed.
Analysis of sorption capacity of natural sorbents in relation to aqueous solutions of heavy metal compounds
Authors: Khomenko O. M. , Yehorova O. V. , Mysliuk O. O.
Published: December 2021

The main preconditions emergence of an environmental crisis in the country due to surface water pollution include irrational use of water resources in violation of the environmental requirements, discharge of untreated and insufficiently treated industrial and municipal wastewater into water bodies and inflow of polluting substances from agricultural lands as a result of surface water drainage. The whole set of considered factors leads to depletion and pollution of surface water of Ukraine, reduction of their self-cleaning capacity, degradation, impoverishment and collapse of aquatic ecosystems.

Excessive content of heavy metal ions in surface water has a negative impact on the environment, causing acute and chronic diseases. Ingress of such pollutants into surface water is almost entirely due to anthropogenic economic activity. Wastewater from chemical, ferrous and nonferrous metallurgy brings a great amount of such pollutants.

Among various methods used for removing heavy metal ions from aqueous media, sorption methods remain one of the most effective and popular, mainly due to the fact that they ensure a high degree of purification at relatively low costs. Along with the adsorbents traditionally involved in these processes, a number of studies and practical implementations with use of natural dispersed minerals as adsorbents were conducted lately.

The research aims at studying the sorption capacity and efficiency of natural and modified sorbent such as bentonite clay for purification of aqueous solutions containing heavy metal ions in the form of dissolved compounds and justifying its potential application.

It studies the efficiency of wastewater treatment aimed at removing heavy metal ions by the natural clay sorbent of bentonite clays of the Cherkaskyi Deposit (Dashukovskyi deposit).

The paper presents a technique for modification of bentonite clay in order to increase its adsorption capacity for heavy metal ions using the following three methods: physical (thermal), chemical (processing with application of Iron(III) chloride solution) and combined (thermal processing of the original sorbent followed by processing with application of Iron(III) chloride solution).

It has been experimentally proved that a natural sorbent modified via thermal and chemical processing is characterized by a high absorption capacity to heavy metal ions contained in water solutions, in particular to chromium(VI) ions, copper(II) ions and aluminum(III) ions with the purification degree ranging from 5% to 83%. The highest adsorption rate, 83%, is demonstrated by the combined method of bentonite clay modification, therefore proving the effectiveness of application of environmentally friendly natural sorbents for wastewater treatment processes aimed at removing heavy metal ions. The paper indicates the advantages of wastewater treatment sorption methods allowing removal of pollutants of different origin and any concentration.