bluuebunny/crossref_metadata_2025 huggingface dataset:
The Spiritual Message of the Quranic verses in decoration of the tomb shrine Abraham in Babolsar City
Authors: Hejazi Moeine Sadat , Khazaeimask Somaye
Published: January 2022

Many Sadat's migrated from the land of the Arabic to Iran were choosen Mazandaran as a seat of government and a safe place for residence. Burial place of Sadat Shia is located in towns and villages of Mazandaran, as a Alavian's capital. In the history Those interested in prophet Mohhammad's family and also shia government have constructed magnificent tomb for propaganda and consolidation of Shia government. These tomb have protected valuable and  important samples of Islamic art and architecture. One of the most important shrine that was considered by people, religious leaders and historians is shrine Abraham's tomb in Babolsar. In this tomb that is one of the 9th century hegira/15th century AD in Mazandaran, Beautiful and valuable Inscriptions and decorations, such as tile work, plaster barry, enshrine metal, wooden doors and grave fund, have been used in architectural decoration. Article purposes: Access to Quranic texts and religious Concept in decorations of  holy Abraham in Babolsar. Recognizing the spiritual and religious Dimension of inscriptions and traditional art in the Abraham tomb. Article questions: Which Quranic Narratives and inscriptions are used in decorations of Abraham tomb? What is the spiritual message of Quranic verses and inscriptions in the decorations of Abraham holy tomb in Babolar? Raw data has been collected from the research on Abraham holy tomb in babolsar. Additionally, written sources and documents are found in libraries. The  descriptive-analytical researches method  has been used to explain the data. According to the study Quranic inscriptions, names of God and geometric and herbal motifs in traditional art of this tomb are manifesting the otherwise concepts of Islam in shape of forms and colors in heaven space of studied tomb. These traditional arts and religious contents are reminding and are stabilizing muslim religious beliefs.
The Power Transformer Differential Protection Using Decision Tree
Authors: Azarakhsh Javad
Published: January 2022

This paper presents a new power transformer protection method by intelligent differential relay. This method is based on differential current sampling caused by primary and secondary three phase current of transformer. Detecting the type of fault in protection place is based on performance of the learned decision tree. The simulations of power system and differential relay are accomplished in PSCAD and MATLAB. The main characteristic of the relay is being intelligence such that at first step the decision tree is learned by several samples including faulted and inrush currents and then the relay detects the internal fault intelligently and quickly and the outputs of the relay order to the breakers in two ends of the transformer to be opened.
Providing an operational model for the development and assessment of companies’ social responsibility
Authors: Shariat Mohammad Ali
Published: January 2022

The present study aims to provide a practical model for the development and assessment of the attitude of private sector industrial manufacturing companies of Semnan province toward social responsibility of organizations. After reviewing the literature, a mixed model, which is a combination of the pattern of the Carroll pyramid, the pattern of social reporting, corporate governance issues, organizational excellence model, and ISO 26000, is proposed, where Carroll’s pattern plays a central role. In this study, four economic, legal, ethical, and humanitarian dimensions are used to meet economic responsibilities, respond to legal responsibilities, implement ethical necessities, and undertake leadership in social institutes, respectively. Accordingly, a questionnaire was prepared and distributed among the population that turned out to be 93 companies from among companies with more than 6 months activity in 2015 in Semnan province that were selected based on Morgan method. Data are analyzed using SPSS and LISREL software. Based on the results, utility of the model is reported to be high in four parts.
The Relationship between Media Literacy and Listening Comprehension among Iranian Intermediate EFL Learners
Authors: Zarei Abbas Ali , Parhizkari Parisa
Published: January 2022

This study aimed to investigate the relationship between media literacy and listening comprehension among Iranian intermediate EFL learners. To this end, after conducting Michigan Test of English Language Proficiency (MTELP), 84 Iranian EFL learners at intermediate levels of English language proficiency were selected. Then, the media literacy questionnaire (Media Literacy Self-assessment Scale (MLSS)), developed by Chang et al. (2011), with 13 items and a listening comprehension test (TOEFL Listening: Lecture (1) (2015)) with ten multiple-choice questions was used to measure the learners’ media literacy and their level of listening comprehension ability. To test the possible correlation between media literacy and the learners’ listening comprehension, the Pearson correlation coefficient was used. The findings revealed that there was a positive relationship between media literacy and listening comprehension.
Present status of the 4-m ILMT data reduction pipeline: application to space debris detection and characterization
Authors: Pradhan Bikram , Delchambre Ludovic , Hickson Paul , Akhunov Talat , Bartczak Przemyslaw , Kumar Brajesh , Surdej Jean
Published: January 2022

The 4-m International Liquid Mirror Telescope (ILMT) located at the ARIES Observatory (Devasthal, India) has been designed to scan at a latitude of +29° 22’ 26” a band of sky having a width of about half a degree in the Time Delayed Integration (TDI) mode. Therefore, a special data-reduction and analysis pipeline to process online the large amount of optical data being produced has been dedicated to it. This requirement has led to the development of the 4-m ILMT data reduction pipeline, a new software package built with Python in order to simplify a large number of tasks aimed at the reduction of the acquired TDI images. This software provides astronomers with specially designed data reduction functions, astrometry and photometry calibration tools. In this paper we discuss the various reduction and calibration steps followed to reduce TDI images obtained in May 2015 with the Devasthal 1.3m telescope. We report here the detection and characterization of nine space debris present in the TDI frames.
Research at the Institute of Astronomy and Astrophysics of the Université Libre de Bruxelles
Authors: Karinkuzhi Drisya , Chamel Nicolas , Goriely Stéphane , Jorissen Alain , Pourbaix Dimitri , Siess Lionel , Van Eck Sophie
Published: January 2022

Over the years, a coherent research strategy has developed in the field of stellar physics at the Institute of Astronomy and Astrophysics (IAA). It involves observational studies (chemical composition of giant stars, binary properties, tomography of stellar atmospheres) that make use of the large ESO telescopes as well as of other major instruments. The presence of a high-resolution spectrograph on the 3.6-m Devasthal Optical Telescope (DOT) would therefore be highly beneficial to IAA research. These observations are complemented and supported by theoretical studies of mass transfer in binary systems, of standard and non-standard stellar evolution (including the modelling of stellar hydrodynamical nuclear burning for application to certain thermonuclear supernovae) and of nuclear astrophysics (a field in which IAA has been recognized for a long time as an international centre of excellence), including the theory of nucleosynthesis. IAA also addresses the end-points of stellar evolution as it is carrying out research on the compact remnants of stellar evolution of massive stars: neutron stars.
Young Stellar Variability of GM Cephei by Circumstellar Dust Clumps
Authors: Huang Po-Chieh , Chen Wen-Ping , Hu Chia-Ling , Burkhonov Otabek , Ehgamberdiev Shuhrat , Liu Jinzhong , Naito Hiroyuki , Pakstiene Erika , Qvam Jan Kare Trandem , Rätz Stefanie , Semkov Evgeni , YETY Collaboration
Published: January 2022

UX Orionis stars are a sub-type of Herbig Ae/be or T Tauri stars exhibiting sporadic extinction of stellar light due to circumstellar dust obscuration. GM Cep is such an UX Orionis star in the young (∼ 4 Myr) open cluster Trumpler 37 at ∼ 900 pc, showing a prominent infrared access, H-alpha emission, and flare activity. Our multi-color photometric monitoring from 2009 to 2016 showed (i) sporadic brightening on a time scale of days due to young stellar accretion, (ii) cyclic, but not strictly periodical, occultation events, each lasting for a couple months, with a probable recurrence time of about two years, (iii) normal dust reddening as the star became redder when dimmer, (iv) the unusual ”blueing” phenomena near the brightness minima, during which the star appeared bluer when dimmer, and (v) a noticeable polarization, from 3 to 9 percent in g’, r’, and i’ -bands. The occultation events may be caused by dust clumps, signifying the density inhomogeneity in a young stellar disk from grain coagulation to planetesimal formation. The level of polarization was anti-correlated with the brightness in the bright state, when the dust clump backscattered stellar light. We discussed two potential hypotheses: orbiting dust clumps versus dust clumps along a spiral arm structure.
Optical/Infrared properties of Be stars in X-ray Binary systems
Authors: Naik Sachindra
Published: January 2022

Be/X-ray binaries, consisting of a Be star and a compact object (neutron star), form the largest subclass of High Mass X-ray Binaries. The orbit of the compact object around the Be star is wide and highly eccentric. Neutron stars in the Be/X-ray binaries are generally quiescent in X-ray emission. Transient X-ray outbursts seen in these objects are thought to be due to the interaction between the compact object and the circumstellar disk of the Be star at the periastron passage. Optical/infrared observations of the companion Be star during these outbursts show that the increase in the X-ray intensity of the neutron star is coupled with the decrease in the optical/infrared flux of the companion star. Apart from the change in optical/infrared flux, dramatic changes in the Be star emission line profiles are also seen during X-ray outbursts. Observational evidences of changes in the emission line profiles and optical/infrared continuum flux along with associated X-ray outbursts from the neutron stars in several Be/X-ray binaries are presented in this paper.
Multiply imaged Transient Events in Cluster Lenses
Authors: Narasimha Delampady
Published: January 2022

ARIES had a successful gravitational microlens project during 1998-2002. A similar monitor for Transient Events in galaxies at high redshift lensed by rich galaxy-clusters provides a challenging possibility with important cosmological implications. Rich galaxy-clusters at intermediate redshifts are powerful gravitational lenses which produce multiple images, in the shape of giant arcs of 5-20" extent, of distant background galaxies in their field. Weak lens shear of the background galaxy distribution can reliably trace the lens mass profile. Multiple images of supernovae or GRBs in the background galaxies can be recorded in a systematic monitor of the system. An unlensed high redshift supernova might not be observable, but when lensed by a galaxy-cluster, it will stand out because the point event brightens relative to the host. The color profile of a high redshift lensed point event will be much more reliable than an unlensed one due to much less host contamination. An estimate of the time delay enables observation of the full light curve of the subsequent images of the event. ARIES can have outside collaboration for multiband simultaneous lightcurves of other images. The measured time delay and position of images of the transient event provide better cosmological constraints including distance scale of the Universe. The Devasthal telescope can detect one or more events by monitoring half a dozen cluster fields over three years time.
Étude phytoécologique de la flore adventice des agrosystèmes céréaliers de la région de Tessala (Algérie nord-occidentale)
Authors: Fertout-Mouri Nadjia
Published: January 2022

La position géographique et la diversité climatique de l’Algérie lui confère une des flores les plus diversifiée et les plus originales du bassin méditerranéen. La connaissance de la composition floristique et la répartition des communautés d’adventices permet une bonne gestion de la parcelle. À travers cette étude, la flore adventice s’avère très diversifiée dans la région de Tessala. Selon un gradient altitudinal, 83 espèces adventices sont recensées au niveau des 17 parcelles retenues. Leur classification met en évidence une dominance des monocotylédones (86,75 %) et particulièrement la famille des Asteraceae (15,67 %). Du point de vu biologique et biogéographique, ce sont respectivement les thérophytes (75,90 %) et l’élément méditerranéen (40,97 %) qui s’imposent. La caractérisation phytoécologique montre que la plupart des espèces ont une amplitude écologique importante ce qui leur confère une large plasticité écologique vis-à-vis de l’altitude qui pourrait s'expliquer par des variations génétiques et des adaptations locales des diverses populations. Quatre groupes écologiques ressortent et révèlent une répartition des espèces adventices obéissant au facteur altitude.
Les minéraux d’uranium
Authors: Hatert Frédéric , Dal Bo Fabrice
Published: January 2022

Cet article présente les concepts basiques de la minéralogie de l’uranium. Après un bref exposé sur la cristallochimie de cet élément, quelques espèces de minéraux uranifères sont décrites afin de mettre en évidence leur complexité structurale. L’étude de ces phases est de première importance pour les problématiques liées à la gestion des déchets nucléaires, mais aussi afin de comprendre le mode de formation des gisements d’uranium.
Mathematical Reasoning: Bibliometric Analysis of the Literature
Authors: ÇOBAN Halil , TEZCİ Erdoğan
Published: January 2022

The aim of this study is to examine the literature on mathematical reasoning. In the WoS (Web of Science) database, 545 publications published in different journals until January 2021 were analyzed by using the bibliometric analysis method. The most used keywords by the authors, bibliographic couplings, and common citations were analyzed and visualized through the Vosviewer software. As a result of the analyses, the most common keywords used by the authors in publications related to the field were found to be “mathematical reasoning”, “problem solving”, and “mathematical thinking”. The prominent universities in the publications in the field of mathematical reasoning were determined as “Brigham Young University”, “Michigan University”, and “Alicante University”. In addition, the most influential journals in the field were “Journal for Research in Mathematics Education”, “Educational Studies in Mathematics”, and “Journal of Educational Psychology”. The most influential authors in the field were “Schoenfeld, A. H.”, “Carpenter T. P.”, and “Geary, D. C.”. Finally, when the publications in the field were analyzed, the prominent countries were found to be the USA, Turkey, and Sweden ; and Indonesia and People’s Republic of China stand out as the origin of publications that have contributed to the field in recent years.
The Relationship of Information Management and Organizational Agility: An Application on the Banking Sector
Authors: AL Begüm
Published: January 2022

The purpose of this research is to examine the relationship between information technology capability and organizational agility on the banking sector, which needs to adapt to environmental changes in the fastest way. The descriptive method was adopted in the research. The population of this research is all banking sector employees. A total of 170 banking sector employees participated in the research. Within the scope of the research, Organizational Agility Scale developed by Sharifi and Zhang (1999) and Knowledge Management Performance scale, which was brought to the literature by Lee, Lee and Kang (2004) but redeveloped by Çetinkaya (2011), were used. The obtained data were analyzed via SPSS. According to the analysis results, the dimension with the highest average among the sub-dimensions of the organizational agility scale was the “competency” dimension. “Responsiveness” is the sub-dimension with the lowest average. In the knowledge management scale, the sub-dimension with the highest average is “knowledge production”; the sub-dimension with the lowest average was “information sharing”. The results of the regression analysis showed that the "knowledge sharing" sub-dimension of the knowledge management scale was over the "flexibility" sub-dimension and the "competency" sub-dimension of the organizational agility scale; on the “speed” sub-dimension of the organizational agility scale of the “information gathering” sub-dimension of the knowledge management scale and; Finally, the "knowledge production" sub-dimension has a statistically significant and positive effect on the organizational agility scale's "response" sub-dimension.
Early Intervention in Early Childhood Special Education According to Parents: A Qualitative Study
Authors: KONUK ER Rukiye
Published: January 2022

Early intervention practices have an important place in early childhood special education practices as in every period. This study aims to examine the early intervention process of parents who have children with special needs during early childhood, the problems they experience and the solution suggestions to these problems. The study was conducted in qualitative research design. 53 parents participated in the research. As a result of the analysis of the opinions obtained with the semi-structured interview form, 6 themes and categories that were related to these themes were determined. When the special need of the child was found, it was seen that more opinions were expressed in the categories of "hospital/doctor" regarding the first person and/or institution theme. The other category in terms of the meaning of early intervention was "starting treatment/education early for the existing situation/problem”. In addition, the category of “leaving it to time and helping with one's own competence” for the theme of struggling with the difficulties experienced also emphasizes how guidance is necessary and important. It was suggested that early intervention and pregnancy screening and the next process should be carried out with guidance.
TRADISI PERKAWINAN MASYARAKAT BANJAR DALAM PUISI BADATANG KARYA SYAMSIAR SEMAN
Authors: Nengsih Sri Wahyu
Published: January 2022

Penelitian ini bertujuan mendeskripsikan tradisi perkawinan masyarakat Banjar khususnya badatang dalam puisi badatang karya Syamsiar Seman beserta relevansinya dengan kondisi masyarakat Banjar saat ini. Tradisi perkawinan Banjar dalam puisi Badatang ini memaparkan berbagai berbagai falsafah hidup masyarakat Banjar dengan sendi budaya Islamnya. Perkawinan menurut masyarakat Banjar dianggap sebagai sesuatu yang sakral.  Perkawinan dikatakan sebagai sebuah ikatan sosial dan hukum antar pribadi yang membentuk hubungan kekerabatan serta merupakan suatu pranata dalam budaya masyarakat Banjar. Data dianalisis  menggunakan metode deskriptif kualitatif dengan memanfaatkan pendekatan sosiologi sastra.  Teknik yang digunakan teknik inventarisasi, identifikasi, pencatatan, dan studi pustaka.  Hasil analisis menggambarkan adanya tradisi perkawinan Banjar dalam puisi badatang karya Syamsiar Seman pada acara badatang’meminang’.  Relevansinya dengan kondisi masyarakat Banjar saat ini acara badatang tersebut sebagai tradisi yang diharapkan akan bertahan di era modern ini. Kata kunci: tradisi, perkawinan, puisi,  Banjar
ARGUMENT STRUCTURE OF PERSUASIVE LANGUAGE IN PUBLIC SPACE OF INDONESIA – TIMOR LESTE
Authors: Seran Yanuarius , Nalenan Joni
Published: January 2022

Persuasive language is different from declarative language in Bahasa Indonesia. This distinctive form impacts the functional pattern and the argument structure. Thus, this study aimed at identifying and describing argument structure of persuasive language in public space of Indonesia – Timor Leste. Since this study was a qualiative study, the data obtained were analyzed qualitatively using lexical-functional grammar theory (LFG). Persuasive language found in the research was in the form of intransitive and monotransitive clauses. Intransitive clauses have the pattern V – OBJ and V – OBJ – ADV. The monotransitive clauses have the pattern SUBJ – V – OBJ, V – OBJ – SUBJ, and OBJ – V – SUBJ. The intransitive verbs found always bind arguments that semantically have a locative role, therefore the model of the argument structure is ‘jauhi’ locative and 'jaga' locative. The argument structure of monotransitive clauses can be modeled as ‘bersatu membangun’ agent, locative, ‘bersatu membangun’ locative, possessive, ‘membangun’ experiencer, theme, and 'wujudkan’ agent, locative.
Application of mild-subcritical alkaline water extraction: optimum condition for
phenolic antioxidant extracted from cold-pressed defatted KDML 105 rice bran
and its phenolic profile
Authors: Punnongwa W. , Sae-Eaw A. , Sripui J. , Thawornchinsombut S.
Published: January 2022

This research was aimed at optimizing the process of the mild-subcritical alkaline water
(pH 9.5) extraction (mild SAW) of cold-pressed defatted Khao Dawk Mali 105 rice bran
(CDRB) in order to achieve the maximum antioxidants with minimal brown colour.
Response surface methodology and central composite design were performed with two
variables: extraction temperature (107-129°C) and time (21-149 mins). The elucidated
optimum conditions were 119°C and 85 mins with predicted response values: the total
phenolic content of 16.9 mg gallic acid/g; protein of 64.3 mg/g; an ABTS radical
scavenging activity of 14.4 mg Trolox/g; a browning index of 0.41; and reducing sugar of
62.0 mg/g. Proto-catechuic acid and p-coumaric acid were major phenolic compounds in
the CDRB, while trans-ferulic acid, proto-catechuic acid, and p-coumaric acid were all
abundant in the mild SAW extract. The results confirmed that the mild SAW extraction
process for antioxidants is an environmentally friendly approach, which can increase the
release of value-added compounds from rice bran residues.
Foreword
Authors: Prebble Zoë
Published: January 2022

This is the foreword to the special issue in honour of Professor John Prebble.
Family Violence and the Civil Law/Criminal Law Interplay – Some Reflections
Authors: Atkin Bill
Published: January 2022

Family violence is increasingly recognised as a serious social problem. That awareness has led to much legislation being passed to address the problem. The legislation has evolved from distinct civil and criminal roots to a point where the two closely interact. This article explores the sources and consequences of this interplay of the civil and the criminal in relation to family violence. The piece is dedicated to long-time colleague, Professor John Prebble, even though the topic does not grapple with his area of great expertise, the law of taxation.
Dissonance between Fact and Law: The Example of Visual Artistic Practice and Income Tax Concessions for Peak Copyright
Authors: Barrett Jonathan
Published: January 2022

The principal income tax statutes of both New Zealand and Australia provide special concessions for taxpayers who earn exceptional copyright income in a year of assessment. As authors (creators) of copyright-protected artistic works, visual artists are potential beneficiaries of these preferences but, because they typically produce singular artworks that are not licensed for reproduction, they cannot directly benefit from copyright or, as a consequence, tax concessions granted to copyright assignors or licensors. In New Zealand, a taxpayer who receives peak copyright payments can opt to average those receipts over more than one assessment year. An Australian taxpayer can spread their more broadly defined assessable professional income and, if they operate a professional arts business, may enjoy an exception to the non-commercial loss rules, and so may claim net losses in the year they are incurred. The substantive provisions of neither the Income Tax Act 2007 nor the Income Tax Assessment Act 1997 (Cth) expressly incorporates provisions of copyright legislation but both taxing statutes explicitly import copyright terminology and, implicitly, concepts and doctrine. Examination of differences between fact and law is a significant field of legal research. In taxation studies, John Prebble's identification of "ectopia" presents the best-known analysis. Prebble characterises income tax law as "ectopic" (out of place), inasmuch as it is dislocated from the facts to which it relates. Copyright law is likewise dislocated from typical artistic practice. When copyright principles are incorporated into income tax legislation, the relevant provisions may be doubly estranged from the facts to which they relate. This article, which has an Australasian jurisdictional focus but also draws on Quebecois tax legislation, investigates that possibility and considers, in particular, the consequences for equity in income taxation.
Justifying Source Taxation in the Digital Age
Authors: Elliffe Craig
Published: January 2022

I chose to write on a theoretical jurisprudential topic which, in my view, is anchored to a practical problem. In fact, with the rise of the digital economy, it has become the most critical functional problem in the tax world of the 21st century. This article attempts to establish a justification for the taxation of income earned by highly digitalised businesses in the source or market jurisdiction. The article explains why this theoretical question is such an important issue in international tax.
Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue
Authors: Griffiths Shelley
Published: January 2022

John Prebble described the dislocation of the premises of tax law from their underlying facts as an example of "ectopia". This article suggests that the same phenomenon may apply to tax administration and the tax system more generally. The Commissioner's dual roles of adjudication and administration are not only difficult to elucidate from the unwieldy and outdated structure of the Tax Administration Act. More importantly, they exhibit a (perhaps irreconcilable) tension between two competing goals. On the one hand, the Commissioner has a duty to arrive at a correct interpretation of tax law and its application of the facts. On the other, the Commissioner is required to exercise a political function, prioritising expenditure and ensuring efficient outcomes. Both goals ultimately lead to functions properly carried out by the courts – statutory interpretation and application; and review of administrative processes of decision-making. However, the way the Commissioner exercises these powers is divorced from the way the courts resolve similar questions – a problem which is exemplified when considering the Commissioner's power to amend a taxpayer's assessment of income to ensure its "correctness". There is therefore a risk that the interpretive community surrounding the tax system is increasingly becoming divorced from the rest of the common law and vulnerable to capture by its own self-referring frames of reference.
The Constitution, Taxation and "Avoiding Prolixity and Tautology"
Authors: Keith Kenneth J
Published: January 2022

Sir Kenneth Keith reviews the efforts made over the past 35 years to improve the drafting of New Zealand legislation in general and tax law in particular.
Some Damages Dilemmas in Private Law
Authors: McLauchlan David
Published: January 2022

It is universally accepted that, subject to various restrictions including remoteness and mitigation of damage, the purpose of damages for breach of civil obligations is to put the parties whose rights have been breached in the same position, so far as money can do so, as if their rights had been observed. This is commonly referred to as the overriding compensatory principle. Nevertheless, although the principle can be quite simply stated, its application in practice commonly provokes much judicial disagreement and academic controversy. In this article, Professor McLauchlan discusses some of the modern leading cases that arguably could or should have been decided differently. As the title of the article suggests, the cases can fairly be described as giving rise to damages dilemmas.
International Law and Global Politics in a Post-Pandemic World: Homo Sapiens?
Authors: Patrono Mario
Published: January 2022

This article discusses the Coronavirus pandemic: A deep wound destined, sooner or later, to heal, or instead sow the seed of a global revolution? The first part examines the history of war and peace among nations to propose the idea of an International Court of Justice endowed with compulsory jurisdiction as the first step towards the creation of a world State. The second part further considers a changed New Global Order in the face of crises.
Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime
Authors: Sawyer Adrian
Published: January 2022

At first glance, one could be excused for concluding that New Zealand's advance (binding) rulings regime can be traced to a Government budget announcement in 1992. In reality, the early efforts of Professor John Prebble in the mid-1980s laid the groundwork that eventually resulted in a binding rulings regime commencing in 1995. John's contributions not only provided input from reviewing comparative jurisdictions, but also a draft code. Furthermore, post-regime, John was instrumental in endorsing the regime through his membership of the Committee of Experts on Tax Compliance (the Committee). Beyond this, further refinements to the regime (including more cost-efficient and accessible short process rulings) to a large degree reflect John's early observations. That is, businesses need certainty when making decisions that affect their tax obligations imposed by complex legislation and they should have access to a facility that can enhance that certainty.
Australia's GAAR Turns 40: In its Prime or Mid-Life Crisis?
Authors: Stewart Miranda
Published: January 2022

This article explores aspects of the legislative evolution of Australia's general anti-avoidance rule (GAAR) in pt IVA of the Income Tax Assessment Act 1936 (ITAA36) and considers how it shapes up after 40 years. It considers the legislative interaction of the GAAR with other parts of the income tax statute and explores the GAAR in an international context, including the Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax (DPT) inserted into pt IVA. It concludes with consideration of the role and legitimacy of the GAAR in respect of both domestic and international economic and legal transactions.
Promoting E-Learning Platform to Achieve 21st Century Skills in Teaching and Learning Process in School Context
Authors: Tantri Niki Raga , Efendi Yudi
Published: January 2022

This paper is a conceptual review which discusses the previous literatures employing LMS for the effectiveness of teaching and learning activities in the classroom. Despite the success stories of the implementation of this web-based platform in the academic context, there was few studies highlight the mechanism of using LMS for the classroom management to accommodate effective face to face and online learning for a specific term. Several studies about employing LMS in the classroom were reviewed to obtain the forthcoming proposal of classroom activities using LMS. The review results the elaboration of recent LMS is provided as well as the advantages of using LMS to achieve the 21st century skills are described. Preparation of LMS for teaching and learning activities in the classroom including the learning goals, planning for both face to face and online learning, the current Bloom Taxonomy, selecting online tools, and the evaluation are interpreted to establish future classroom activities.
EDUKASI KESEHATAN REPRODUKSI BERBASIS THIBUN NABAWI MENUJU KAMPUNG KB BERKEMANDIRIAN JASMANI DAN ROHANI
Authors: Widayati Rina Sri
Published: January 2022

Latar Belakang: Angka prevalensi tahun 2006, 25% - 50% candidiasis, 20%–40% bacterial vaginosis dan 5%–15% trichomoniasis. Penyebab utama keputihan patologis ialah infeksi (jamur, kuman, parasit dan virus). Keputihan patologis dapat juga disebabkan karena kurangnya perawatan remaja putri terhadap alat genetalia seperti mencuci vagina dengan air yang tergenang di ember, menggunakan pembilas secara berlebihan, memakai celana dengan bahan yang tidak menyerap keringat, jarang mengganti celana dalam, dan tak sering mengganti pembalut saat menstruasi. Remaja mengeluh keputihan sehingga meras tidak nyaman, salah satu penyebabnya jarang menganti celana dalam, tidak menganti pembalut saat menstruasi.Salah satu edukasi tentang kesehatan reproduksi berbasis Thibun Nabawi.  Metode: Metode yang diterapkan dalam pengabdian masyarakat adalah pendekatan edukatif dan sebelumnya dilakukan kajian mendalam tentang keluhan yang dialami. Diawali pemberian materi mengenai kesehatan reproduksi berbasis thibun nabawi. Kegiatan pengabdian masyarakat yang telah dilakukan di Taman Cerdas Puntadewa Kelurahan Pucangsawit Jebres Surakarta. Kegiatan pengabdian masyarakat diikuti oleh 7 orang. Hasil: Kegiatan pengabdian masyarakat yang dilakukan dengan beberapa tahapan, mulai analisis masalah, kajian dalam, edukasi, pendampingan serta evaluasi sebelum dan sesudah, Terjadi peningkatan presentase sebelum dan sesudah kegiatan. Diantaranya meliputi indikator definisi keputihan, factor pemicu keputihan,kandungan dalam Al Quran, dampak keputihan, cara mencegah dan junub anjuran Rasulullah
EDUKASI PERSIAPAN VAKSINASI COVID-19 PADA GURU DAN KARYAWAN SD KREATIF MUHAMMADIYAH GOMBONG
Authors: Yuda Hendri Tamara , Suwaryo Putra Agina Widyaswara , Fitriyati Laeli
Published: January 2022

Vaksinasi COVID-19 adalah bagian penting dari upaya penanganan pandemi COVID-19 yang menyeluruh dan terpadu meliputi aspek pencegahan dengan penerapan protocol kesehatan: menjaga jarak, mencuci tangan pakai sabun dan memakai masker (3M), vaksinasi COVID-19, dan 3T (Tes, Telusur, Tindak lanjut) (KPCPEN, 2021).Vaksinasi COVID-19 dilaksanakan dalam 4 tahapan mempertimbangkan ketersediaan, waktu kedatangan dan profil keamanan vaksin. Kelompok prioritas penerima vaksin adalah penduduk yang berdomisili di Indonesia yang berusia ≥ 18 tahun. Salah satu penerima vaksin adalah para bapak ibu guru di Indonesia. Meskipun guru bukan penerima vaksin prioritas pertama namun guru merupakan target primer sasaran kampanye komunikasi vaksinasi untuk menyampaikan pengetahuan tentang program vaksinasi tersebut. Guru dan Karyawan perlu dibekali edukasi tentang persiapan vaksinasi Covid-19.Tujuan kegiatan ini adalah meningkatkan pengetahuan guru dan karyawan tentang vaksinasi Covid-19Edukasi dilakukan kepada 24 guru dan karyawan SD Kreatif Muhammadiyah Gombong. Media yang digunakan adalah Power point, video tentang vaksinasi. Evaluasi dilakukan melalui kuesioner pre dan posttestHasil menunjukan bahwa pengetahuan tentang Covid-19 setelah dilakukan edukasi adalah Baik sebanyak 24 peserta (100 %). Pengetahuan responden tentang Vaksinasi Covid-19 setelah dilakukan edukasi adalah Baik sebanyak 24 peserta (100 %) . Kecemasan responden tentang Vaksinasi Covid-19 setelah dilakukan edukasi adalah ringan sebanyak 11 peserta (45,83 %). Rasa takut terhadap program Vaksinasi Covid-19 setelah edukasi sebanyak 15 peserta (62,5 %)Edukasi menggunakan metode ceramah dan demonstrasi dengan video dapat meningkatkan pengetahuan guru dan karyawan tentang vaksinasi Covid-19
PERTUNANGAN DALAM PERSPEKTIF ORANG MADURA
Authors: Mawardi Moh. Maqbul , Konita Imrotul
Published: January 2022

Artikel ini membahas tentang pertunangan di Madura. Bagi masyarakat Madura, pertunangan tidak hanya dilihat dari sisi syariat Islam, namun  juga budaya. Hal ini disebabkan budaya merupakan suatu hal yang dilakukan oleh masyarakat dan seakan-akan menjadi hukum tersendiri bagi lingkungannya. Terutama bagi warga Dusun Batu Jaran Desa Pragaan Daya Kecamatan Pragaan, Kabupaten Sumenep.Penelitian ini menggunakan pendekatan kualitatif,  dengan teknik pengumpulan data berupa wawancara dan dokumentasi. Teknik pemeriksaan keabsahan data dilakukan dengan perpangjangan keikutsertaan, ketekunan pengamatan dan triangulasi.Dari hasil penelitian dapat disimpulkan bahwa pertunangan yang ada di Dusun Batu Jaran Desa Pragaan Daya Kecamatan Pragaan adalah budaya pintaan, budaya ngoniin bakal dan budaya ain-main. Hampir seluruh  orang tua yang sudah mempunyai anak bertunangan beranggapan bahwa apa yang terjadi dalam tradisi, dan budaya dalam pertunangan di daerah ini merupakan hal yang sudah biasa. Beberapa orang tua mengemukan bahwa calon menantu sudah seperti anak sendiri.
Основы организации торговли
Authors:   Крымский федеральный университет им. В.И. Вернадского, Гутникова Ольга Николаевна
Published: January 2022

В учебнике раскрываются основополагающие аспекты организации торговли в условиях рыночной экономики. Большое внимание уделено базовым принципам функционирования товарного рынка, представлена его структура и характеризуется сущность организации хозяйственных взаимосвязей. Рассмотрены вопросы документационного обеспечения работы предприятий торговой сферы. Учебник содержит материалы по основам функционирования оптовой и розничной торговли, акцентировано внимание на организацию и особенности аукционной, бирже- вой, ярмарочной и интернет-торговли. Отдельные главы содержат материалы по рекламно-информационному и транспортному обеспечению торгово-технологического процесса, систематизирован инструментарий оценки эффективности осуществляемых торговых операций. Для студентов бакалавриата, обучающихся по направлениям подготовки «Торговое дело», «Экономика», «Менеджмент», а также слушателей курсов повышения квалификации и работников сферы торговли.
El Elefante de acero frente a la crisis de los setenta: el fin de Fundidora Monterrey como empresa privada y su transición a paraestatal (1970-1979)
Authors: Guajardo Garza Abelardo
Published: January 2022

Tras el descalabro económico que vivió Fundidora en 1970 por el bloqueo del Cerro del Mercado, en 1972 empezaron los preparativos para el Tercer Plan de Expansión, entrando el gobierno mexicano y un grupo de industrias japonesas como accionistas y empezando el mencionado plan a llevarse a cabo en 1973 y terminaría hasta 1977. Por su parte, los obreros de la Sección 67, tras el fatal accidente de noviembre de 1971, sacaron a los charros en 1972 y el ambiente laboral se volvió tenso.
En 1976, tras la devaluación del peso y por la enorme deuda contraída en dólares, a los ejecutivos se les hacía imposible pagar la deuda, pero el gobierno salió al rescate apoyando a Fundidora a condición de que se volviera el accionista principal de esta, convirtiéndose en 1977 en el dueño de la empresa, encontrándose que esta tenía departamentos rezagados frente a otros modernos y unos obreros radicalizados que realizaban huelgas constantemente pero llegaron a superar los records de producción.
CONSTRUCTION OF AN ACCELERATED AGING TEST SYSTEM FOR SERIES CONNECTION BATTERY PACK
Authors: Liu Hao , Bi Jikai , Lee Jae-Cheon
Published: January 2022

Nowadays, Lithium-ion batteries are widely used in various aspects, such as mobile electronic devices, mobility, EVs, and so on. Exactly to estimate State of Health (SoH) and Remaining Useful Life (RUL) becomes more and more necessary for realistic applications. Accelerated aging test can provide reliable experimental data for research of SoH estimation. An accelerated aging test system for a battery pack was designed in the research, which included hardware design and programming of test system control and monitoring. After establishment of the test system, several test cycles were implemented and the acquired data indicated that the developed aging test system worked very well and can be used for degradation experiment of the Lithium-ion battery pack in future work.
Choice of powered roof support FAZOS-15/31-POz for Vang Danh hard coal mine
Authors: Skrzypkowski Krzysztof , Korzeniowski Waldemar , Nguyen Duc Trung
Published: January 2022

The article presents the choice of a Polish powered roof support from FAMUR Group forthe conditions of one of the hard coal mines in Vietnam. In the analytical calculations, the strengthand structural parameters of the rock mass from the Vang Danh mine region were adopted. Thelongwall face is 93 m long and the thickness of the coal layer is equal 3 m. For the needs of thechoice of support, the load of the longwall face determined and the capacity of the powered roofsupport were determined. On the basis of the permissible roof deflection method, the condition ofexcavation maintenance was characterized. In the calculations, it was assumed that the condition ofusing a powered roof support type FAZOS-15/31-POz, except in addition to complying of theworking range and permissible value of longwall face inclination, is to ensure proper roofmaintenance conditions, which are determined by the index of load capacity of the roof „g”.
Methods of adjusting geophysical parameters in the calculation of numerical simulation of an oil and gas reservoir to obtain reliable simulation results
Authors: TOAN Phan Trong
Published: January 2022

The method of numerical simulation is widely used today tomanage the flow obtained from an oil/gas reservoir. However, thegeophysical data provided for the simulation program is unreliable, so thenumerical simulation results in large errors compared to reality. The paperpresents some methods for correcting geophysical data in numericalsimulation to obtain reliable simulation results.
Application of information technology to improve the management of mineral resources in Quang Ninh province - Vietnam
Authors: DAO Van Chi , NGUYEN Cao Khai , LE Tien Dung , ZHANG Leilin
Published: January 2022

The current mining operation of mineral resources in QuangNinh province-Vietnam is increasingly complicated. Correspondingly, themanagement of the mine sites becomes more difficult. Records anddocuments of minerals and mine sites are archived in different forms.Database systems are stored dispersedly and insufficiently; in many caseslack accuracy, topicality and have not been linked to each othersystematically. These lead to many difficulties in accessing and extractinginformation for the implementation of management as well as for investorsand people with related interest. In this paper an advanced software hasbeen developed for the management of mineral resources and has beenapplied for Quang Ninh province. The software has improved thesupervision and administration of the mining operation in the province.
Use of Unmanned Aerial Vehicles for 3D topographic Mapping and Monitoring the Air Quality of Open-pit Mines
Authors: BUI Xuan Nam , LEE Changwoo , NGUYEN Quoc Long , ADEEL Ahmad , CAO Xuan Cuong , NGUYEN Viet Nghia , LE Van Canh , NGUYEN Hoang , LE Qui Thao , DUONG Thuy Huong , NGUYEN Van Duc
Published: January 2022

Recently remarkable advancement development of unmannedaerial vehicles (UAVs) has been observed and their applications have beenshown in many fields such as agriculture, industry, and environmentalmanagement. However, in the mining industry, the application of UAVtechnology remains potential. This paper presents a low-cost unmannedaerial vehicle technology-based system for 3D mapping and air qualitymonitoring at open-pit mine sites in Vietnam. The system includes severaldust sensors that are mounted on a low-cost rotary-wing type UAV. Thesystem collects a variety of data, mainly images and airborne pollutantconcentrations. To evaluate the performance of the proposed system, fieldtests were carried out at the Coc Sau coal mine. Based on the imagestransmitted to the ground monitoring station, large scale 3D topographicmaps were successfully modeled. In addition, sensors mounted on theUAV system were able to monitor the levels of environmental variablesassociated with the air quality within the pit such as temperature, dust, CO,CO2, and NOx. The field test results in this study illustrate the applicabilityof the low-cost UAV for the 3D mapping and the air quality monitoring atlarge and deep coal pits with relatively high accuracy.
Aspek dinamika populasi selar tetengkek (Megalaspis cordyla Linnaeus, 1758) yang didaratkan di Pelabuhan Perikanan Pantai Labuan, Banten
Authors: Kurnia Rahmat , Saidah Rahmah , Fahrudin Achmad
Published: January 2022

Ikan selar tetengkek atau ikan tetengkek (Megalaspis cordyla) adalah salah satu sumberdaya ikan yang dapat ditemui dan didaratkan di Pelabuhan Perikanan Pantai (PPP) Labuan Banten. Peningkatan upaya penangkapan ikan tetengkek dapat mengakibatkan ancaman terhadap keberadaan stok ikan di perairan. Tujuan penelitian ini fokus kepada kajian dinamika populasi ikan tetengkek di perairan Selat Sunda yang didaratkan di Pelabuhan Perikanan Pantai Labuan Banten. Penelitian ini dilakukan pada April hingga Agustus 2015.  Ikan tetengkek yang teramati memiliki sebaran frekuensi panjang 96–450 mm. Panjang pertama kali matang gonad (Lm) ikan betina dan jantan masing-masing yakni 373 mm dan 418 mm. Panjang ikan pertama kali ditangkap (Lc) betina dan jantan adalah 242 mm dan 221 mm. Nilai panjang asymptotic (L∞) sebesar 468,3 mm. Laju eksploitasi ikan tetengkek betina dan jantan yaitu sebesar 0,92 dan 0,80. Nilai ini mengidikasikan bahwa sumberdaya ikan tetengkek telah mengalami tangkap lebih.
Pendekatan sosio-spasial masyarakat pesisir dalam pemanfaatan zona perikanan tangkap nelayan di Kabupaten Morotai, Maluku Utara
Authors: Budiyanto Balok
Published: January 2022

Kabupaten Pulau Morotai merupakan wilayah pesisir dan pulau-pulau kecil termasuk ke dalam bagian Provinsi Maluku Utara, yang berbatasan dengan Samudera Pasifik Barat.  Wilayah  ini  merupakan  yang  cukup  strategis di  wilayah  Timur  Indonesia  untuk mendukung posisi strategis, maka pemerintah melalui Direktorat Perencanaan Ruang Laut menyusun laporan Prototipe Model Blue Ekonomy dalam Perencanaan Zona Pembangunan Pelabuhan Perikanan Tahun 2021 di Kabupaten Morotai. Mengingat sifat dari sumberdaya laut yang bersifat open acces memiliki karakter yang rentan terhadap perubahan lingkungan karena pemanfaatannya dapat diakses secara bebas. Menjawab bagaimana konflik kepentingan yang terjadi dalam memperebutkan ruang laut tersebut berlangsung perlu memperhatikan hubungan praktik spasial dimana sosio-spasial mampu menjelaskan situasi sosial tersebut. Tujuan dari penulisan ini untuk menambah sudut pandang lain dalam pembuatan perencanaan zona pembangunan perikanan. Penulisan ini menggunakan metoda kualitatif deskriptif. Data primer dan data sekunder khususnya bersumber dari laporan Prototipe Model Blue Economy Perencanaan Zona Pembangunan Pelabuhan Perikanan Tahun 2021 di Kabupaten Morotai, Provinsi Maluku Utara, yang dikeluarkan oleh Direktorat Perencanaan Ruang Laut Kementerian Kelautan dan Perikanan. Hasil yang didapatkan adalah; (1) Secara konseptual laporan perencanaan zona pembangunan pelabuhan perikanan Tahun 2021 telah memperhatikan prinsip blue economy; (2) Pemanfaatan wilayah pesisir untuk kepentingan nelayan tangkap, budidaya dan pariwisata bahari di Kepulauan Morotai belum maksimal; (3) Konflik, kontestasi, dan negosiasi perebutan ruang spasial belum terlihat mengingat masih rendahnya pemanfaatan potensi wilayah pesisir dan sarana, prasarana infrastruktur, utilitas, serta aksesabilitas manusia yang belum optimal; (4) Perlu mempertimbangkan laporan dari sudut pandang sosio-spasial.