bluuebunny/crossref_metadata_2025 huggingface dataset:
Dan ANALISIS PENYELESAIAN KASUS SENGKETA ROKOK KRETEK INDONESIA DAN AMERIKA SERIKAT
Authors: Nessa Nessa Mutia Marwa
Published: October 2024

Insiden sengketa rokok kretek antara Indonesia dan Amerika Serikat telah menjadi perhatian utama dunia. Indonesia tidak menyetujui Undang-Undang Pengendalian Tembakau Pencegahan Merokok Keluarga (UUFSPTCA) yang disahkan oleh Amerika Serikat (AS) pada tahun 2009. Indonesia tidak memiliki undang-undang yang melarang penjualan rokok. Versi rasa termasuk rokok kretek Indonesia, tetapi bukan rokok mentol. Akibatnya, Indonesia menuding FSPTCA memiliki kebijakan diskriminatif dan mengajukannya ke WTO. WTO memenangkan gugatan Los Angeles. Namun, Amerika Serikat belum melaksanakan rekomendasi Komisi WTO untuk Indonesia. Terakhir, Indonesia meminta pajak sebesar US$55 juta dalam permohonan arbitrase WTO. Namun, sebelum melakukan pembalasan, kedua belah pihak mencapai kesepakatan untuk menyelesaikan masalah tersebut, yang dibuktikan dengan nota kesepahaman yang memuat berbagai poin untuk memajukan kepentingan masing-masing pihak. Insiden sengketa tembakau kretek antara Indonesia dan Amerika Serikat berdampak besar pada hubungan internasional. Kajian ini akan menganalisis penyelesaian kasus sengketa ini dengan mempertimbangkan beberapa aspek, antara lain hukum internasional terkait perdagangan dan kesehatan, proses negosiasi bilateral antara kedua negara, dan implikasi politik yang relevan. Hasil penelitian ini diharapkan dapat memberikan wawasan yang komprehensif mengenai faktor-faktor yang mempengaruhi penyelesaian sengketa sengketa rokok kretek antara kedua negara, serta berimplikasi lebih luas terhadap hubungan bilateral dan kebijakan perdagangan.
Koko keho käytössä (TULOSSA)
Authors: Jokipohja Anna-Kaisa
Published: October 2024

Anna-Kaisa Jokipohjan suomen kielen alaan kuuluva väitöskirja tarkastettiin Tampereen yliopistossa lauantaina 17. helmikuuta 2024. Vastaväittäjänä toimi dosentti Teppo Jakonen Turun yliopistosta ja kustoksena professori Niina Lilja.
 
Anna-Kaisa Jokipohja: Kädet, keho, kieli. Yhteisymmärryksen multimodaalinen jäsentyminen ja kielen oppimisen hetket kokkaus- ja viljelyvuorovaikutuksessa. Tampere: Tampereen yliopisto 2024.
Kirja on luettavissa osoitteessa: https://urn.fi/URN:ISBN:978-952-03-3282-2.
Tieteen yleistajuistaminen rajatyönä (TULOSSA)
Authors: Vitikka Elina
Published: October 2024

Elina Vitikan suomen kielen alaan kuuluva väitöskirja tarkastettiin Helsingin yliopistossa perjantaina 3. toukokuuta 2024. Vastaväittäjänä toimi professori Esa Lehtinen Jyväskylän ylipistosta ja kustoksena professori Pirjo Hiidenmaa.
Elina Vitikka: Yleistajuistaminen rajatyönä – Moniäänisyys ja vuorovaikutus tutkijalähtöisessä tiedeviestinnässä. Helsingi: Helsingin yliopisto.
Kirja luettavissa osoitteessa http://urn.fi/URN:ISBN:978-951-51-9755-9
Risks and challenges to the implementation of the goals of preserving the number and simple reproduction of the Russian population (part 2)
Authors: Gokova Olga V.
Published: October 2024

In the second part of the article the following modern trends in the birth rate in Russia are identified and disclosed: a high percentage of births out of wedlock; a reduction in the number of women of reproductive age; transformation of reproductive attitudes of young people; a decrease in the birth rate in rural areas; postponement of the birth of children to a later date, etc. Combining work, motherhood and updating your knowledge to meet changing requirements is very difficult. In order to make it easier for women to make a decision about having a child, continue their career as a mother, and increase their income, a lot is already being done in the country today: systematic support for families with children has been created; retraining in popular professions is available to young mothers within the framework of the national Demography project; the number of places in kindergartens is increasing; subsidized hiring of large and single parents; a service of career consultants is being created; the list of professions inaccessible to women has been reduced by 4 times, since technology has significantly reduced the risks to reproductive health. However, Rosstat forecasts and expert calculations show that with the above targets and current measures, it is extremely difficult to ensure natural growth by 2025.
Modern farming techniques in enhancing rice production: Insights from the anchor borrowers’ programme in Ebonyi state, Nigeria
Authors: Chima Obinna S. , Gberevbie Daniel E. , Duruji Moses M. , Osimen Goddy Uwa , Abasilim Ugochukwu D.
Published: October 2024

This work centres on the contribution of the Nigerian government’s Anchor Borrowers’ Programmes on rice production in the country. This study employs quantitative methodology and with a primary objective to dissect the efficacy of modern farming techniques facilitated by the Anchor Borrowers’ Programmes (ABP), evaluates the advantages and disadvantages inherent in rice production under this programme. Conducted within the agricultural landscape of Ebonyi State, Nigeria, this study adopts a cross-sectional survey approach to gauge the symbiotic relationship between rice production and the ABP. Targeting a cohort of rice smallholder farmers who have directly benefited from the program, the work employs stratified random sampling and purposeful selection techniques to guarantee comprehensive representation within a population of 400 respondents. This study utilizes the mixed-methods approach to data collection, including structured questionnaires administered to rice farmers in Ebonyi State, Nigeria. This research tests hypotheses by utilising statistical tools such as regression analysis. The outcome of this study underscores the imperative for continued support and refinement of the Anchor Borrowers’ Programme. Moreover, it elucidates the pivotal role of financial institutions and agricultural lending agencies in equipping farmers with the requisite skills and resources. Ultimately, this study affirms the crucial role of modern farming methodologies in propelling rice production within Ebonyi State, Nigeria. It recommends that young school leavers, especially those in the rural areas should also be encouraged to venture into agriculture through schemes such as the ABP, bank financing and innovative financing so as to help the Federal Government achieve its economic diversification drive.
Main trends in the tourism industry in Indonesia between 2020–2023
Authors: Dávid Lóránt Dénes , Rahmat Al Fauzi , Priatmoko Setiawan
Published: October 2024

Indonesia’s tourism industry has emerged as a strategic sector, contributing to the country’s foreign exchange earnings. Given the prominence of this sector, there is significant potential for further development. Indeed, a mapping study to assess the dissemination of the trend and the potential for further issues to emerge would be highly beneficial. It is encouraging to note that academics have produced substantial literature on the subject, offering insights into its many facets. However, there is still a need for more in-depth analysis to understand the trends and issues currently facing the sector entirely. Consequently, this article examines the core themes in Indonesia’s tourism studies and maps the potential for future research on tourism issues and regulations. To this end, it employs a qualitative, four-year data set (2020–2023) and a SWOT analysis to identify critical aspects of Indonesian tourism issues. The data was collected in three forms: government reports, statistical data, and research articles (n = 252 samples) from the Scopus database. The results demonstrate that the predominant trend in Indonesia’s tourism industry is the widespread embrace of ecotourism at both the local and regional levels. Instead of identifying a limited number of leading destinations, the focus has shifted towards developing tourism villages and multi-stakeholder tourism. The primary concerns are the Indonesian tourism industry’s growth potential and sustainability. The development potential of Indonesian destinations based on SWOT objectives is a crucial aspect, and its score shows that Indonesia’s tourism sector is strategically positioned to take advantage of strengths and opportunities.
Resveratrol as a modulator of the gut-brain axis in irritable bowel syndrome
Authors: Barzak Bartosz , Plizga Wojciech , Sydor Mateusz , Kochman Konrad , Stołecka Greta , Kalemba Paulina , Iwanowski Robert , Lazarchuk Ivanna , Iwaszkiewicz Paweł
Published: October 2024

Resveratrol, a polyphenolic compound synthesized by plants, has garnered increasing attention in recent years for its potential pharmacological applications. Notably, it has been explored as a modulator of the gut-brain axis, particularly concerning irritable bowel syndrome (IBS). IBS is a life-quality impairing condition characterized by recurrent abdominal pain associated with defecation, as well as alterations in stool frequency or form. This review provides a comprehensive overview of the role of the gut-brain axis in IBS, with a specific focus on the potential of resveratrol as a modulator of this axis and its therapeutic implications for IBS management.
Innervation of the muscles of the pelvic limb of the nutria (Myocastor coypus) by nerves originating from the lumbosacral plexus
Authors: Bielińska Karolina , Kalicińska Zuzanna
Published: October 2024

Knowledge about the innervation of the pelvic limb is crucial in veterinary sciences, particularly in anesthesiology, diagnostics, and veterinary surgery, where precise knowledge of the nervous system enables effective treatment and interventions. With the growing interest of veterinarians in studies of the rodent, expanding knowledge of the neuroanatomy of these animals is key to improving veterinary care and treatment efficacy. The aim of our study was to analyze the innervation of the pelvic limb muscles in the nutria (Myocastor coypus). Our research demonstrated that these muscles are innervated by motor fibers from nerves such as the femoral nerve, the obturator nerve, the sciatic nerve, and the cranial and caudal gluteal nerves. We also determined the origin of these nerves, indicating that they stem from the ventral roots of the spinal nerves from L3 to S1, knowing that the nutria has six lumbar vertebrae. Conclusions from such analyses can contribute to a deeper understanding of the evolutionary anatomy of the nervous system in various mammal groups and the development of more precise diagnostic and therapeutic methods in veterinary medicine.
The anatomical structure of the stellate ganglion in the European badger (Meles meles)
Authors: Zglinicka Katarzyna , Oszczanowska Maja , Wygoda Oliwia
Published: October 2024

The stellate ganglion belongs to the sympathetic part of the autonomic nervous system. It responds to signals from the brain to the organs in the chest, including the heart, whose function it regulates. In this study, an analysis of the normal anatomy of the stellate ganglion in the European badger was presented. The research involved 6 male specimens, 3 female specimens, and 1 specimen with undetermined sex. Dissection was performed to remove the skin and muscles of the thorax, as well as parts of the ribs and lungs. The shape, topographical location, dimensions, and the ganglia constituting the structure of interest were analyzed. The results were compared with studies conducted on other animal species. However, these studies are preliminary and require further expansion with a larger group of specimens. They provide a basis for further development of the normal and comparative anatomy of the European badger.
Mapping Smart City and Industry 4.0 Research in Construction-Related Studies
Authors: Aliu John , Emere Chijioke , Oguntona Olusegun
Published: October 2024

Despite its potential to increase sustainability, productivity, and efficiency, the construction industrys adoption of the Smart City and Industry 4.0 (SC&I4) concept has been considered sluggish. Previous studies have clarifiedthat more study and development in this technology area is needed to increase its implementation in the completion of construction projects. The objective of this paperis to conduct a review of SC&I4 constructionrelated domains to identify the area of focus of previous studies.This study used a bibliometric approach, and the data were extracted from the Scopus database. The database was searched using keywords like “smartcity,” “Industry 4.0,” and “construction” to retrieve relevant documents. Based on the collected bibliographic data, a network and overlay visualisation map of the cooccurrence keywords was created using VOSviewer. The results showed that past studies prioritised SC&I4 project delivery, blockchain and sustainable development, and the Internet of Things. Additionally, the present focus of this fields research is moving toward a more digitalised application of SC&I4, particularly in blockchain technology. The results highlight a knowledge vacuum that developing nations, particularly those in South America, Asia, and Africa, might investigate to enhance the delivery of construction projects across the continent via SC&I4. This paper contributes to SC&I4discourse, which has not received much attention in recent bibliometric and scientometric studies.
АНАЛИЗА ТРОШКОВА ИЗГРАДЊЕ УСЛЕД ГРЕШАКА НАСТАЛИХ РАДОМ У BIM ОКРУЖЕЊУ
Authors: Почуча Богдан , Терзић Мирјана
Published: October 2024

Овај рад анализира трошкове изградње, насталих и поред свих погодности које данас пружа примена алата концепта BIM-а.
TEHNIČKO – TEHNOLOŠKA ANALIZA SKELETNOG MONTAŽNOG SISTEMA HALE OD ARMIRANOG BETONA
Authors: Mladenović Nemanja
Published: October 2024

Analiza i praćenje izgradnje prefabri­kovane montažne hale. Prikazali smo sistem proizvodnje elemenata, transport i montažu elemenata, sa sintezom i SWOT analizom kojom smo analizirali prednosti i nedostatke ovog sistema.
УРЕЂЕЊЕ ЕНТЕРИЈЕРА ПОСЛАСТИЧАРНИЦЕ У НОВОМ САДУ
Authors: Иванов Марина
Published: October 2024

"Rene-Sans" представља продавницу сладоледа, чије је архитектонско уређење базирано на примени смеле и ведре палете боја и различитих материјала, наглашавајући специфичне комбинације укуса сладоледа које посетиоци ове посластичарнице могу да пробају. Aмбијентално и акцентовано освет­љење и разнобојни тонови стварају бајковите визуре простора. На овај начин корисницима је омогућено да при кретању кроз објекат и конзумирању различитих укуса сладоледа остваре контакт са простором.
DIZAJN I SIMULACIJA RADA ROBOTSKE RUKE U PROGRAMU SOLIDWORKS
Authors: Dukić Valentina
Published: October 2024

Ovaj rad daje prikaz dizajna i simulacije projektovanja i rada robotske ruke u industriji. Za potrebe ovog rada sprovedeno je istraživanje primena, podele i značaja trenutne primene robotske ruke. Dizajnirana je i pokretna traka koja u saradnji sa robotskom ruku simulira prikaz automatzovanog procesa u industriji. Svi delovi sklopa izrađeni su u programu SolidWorks.. Na kraju rada, izvedeni su zaključci o primeni dizajnirane ruke, budućem razvoju i unapređenju.
ESG KAO NOVA DIMENZIJA VREDNOVANJA PROJEKATA
Authors: Maricki Bojana
Published: October 2024

Pojam uspešnosti projekata i načini za merenje uspešnosti projekata evoluirali su kroz istoriju. U uslovima u kojima se velika pažnja posvećuje održivosti i gde se vrednuju potrebe zainteresovanih strana, uspešnost projekta više nije dovoljno meriti putem trostrukog ograničenja. ESG koncept nameće se kao nova dimenzija vrednovanja projekata.
OPCIJE SMANJENJA NEGATIVNOG UTICAJA OTPADA OD HRANE NA ŽIVOTNU SREDINU
Authors: Bujić Rada , Ubavin Dejan
Published: October 2024

U okviru rada pružen je uvid u štetnost otpada od hrane na životnu sredinu. Udubljujući se u višestruke dimenzije otpada od hrane, ovo istraživanje nastoji da pruži sveobuhvatno razumevanje njegovog uticaja na životnu sredinu i osvetli puteve ka održivim sistemima hrane. Istraživanjem i analizom niza opcija koje imaju za svrhu ublažavanje i konačno smanjenje štetnih ekoloških posledica rasipanja hrane.
PROJEKTOVANJE SISTEMA ZAŠTITE I UPRAVLJANJE RIZIKOM U ZDRAVSTVENIM USTANOVAMA SEKUNDARNOG TIPA
Authors: Marković Milan , Morača Slobodan
Published: October 2024

U okviru rada biće definisane zdravstvene ustanove sekundarnog tipa (bolnice) i radne aktivnosti koje zdravstveni radnici obavljaju, na osnovu kojih će se pristupiti identifikaciji opasnosti i štetnosti i proceni rizika. U cilju unapređenja uslova rada, biće prikazan sistem upravljanja bezbednošću i zdravljem na radu koji je u skladu sa standardom ISO 45001 i programom dobre prakse za zdravstvene ustanove.
KONVEKSNO PROGRAMIRANJE I PRIMJENA NA PORTFOLIO INVESTICIONIH FONDOVA U PERIODU PERMAKRIZE
Authors: Nedić Sonja
Published: October 2024

Ovaj rad bavi se optimizacijom portfo­lija investicionih fondova u Republici Srpskoj i Republici Srbiji primjenom Markovicovog portfolija kao  jednog od osnovnih modela optimizacije.
КОНФОРМНЕ ПРОЈЕКЦИЈЕ ЗА РЕПУБЛИКУ СРБИЈУ СА НАЈМАЊИМ АПСОЛУТНИМ ЛИНЕАРНИМ ДЕФОРМАЦИЈАМА
Authors: Пјевац Милош , Борисов Мирко
Published: October 2024

У овом раду описан је поступак добијања конформних пројекција са најмањим апсолутним линеарним деформацијама за територију Р. Србије у виду нумеричких и графичких резултата обрађених у софтверима MATLAB и QGIS.
VEŠTAČKA INTELIGENCIJA U E-REGRUTOVANJU I KREIRANJE VEB APLIKACIJE "JOB PORTAL" PRIMENOM PROGRAMSKOG JEZIKA PYTHON - SINTEZA TEORIJE I PRAKSE
Authors: Nikolić Nikola
Published: October 2024

Ovaj rad pruža pregled metoda veštačke inteligencije u e-regrutovanju i razvoju veb aplikacije "Job Portal" koristeći programski jezik Python. Analizira se proces razvoja od prikupljanja korisničkih zahteva do implementacije aplikacije. Istražuju se tehnike i alati koji povezuju teoriju i praksu, olakšavajući efikasno projektovanje i izradu aplikacije.
ПЕЈСИНГ И ДЕФИБРИЛАЦИЈА СРЦА
Authors: Црногорац Јована
Published: October 2024

Ово истраживање анализира техно­лошке и терапеутске аспекте пејсинга и дефибрилације, фокусирајући се на електронске компоненте и кола и њихову улогу у одржавању срчаног ритма и здравља. Резултати истраживања истичу терапеутски значај ових уређаја за очување срчаног здравља, пружајући основу за будућа истраживања и технолошки напредак у области кардиологије.
KOMPARATIVNA ANALIZA RENDERER-A U BLENDER-U: USPOSTAVLJANJE RAVNOTEŽE IZMEĐU BRZINE I FOTOREALIZMA
Authors: Šušnjević Jelena
Published: October 2024

Ovaj rad poredi dva render-era u Blender-u, Eevee i Cycles, analizirajući njihove nedostatke i prednosti, kad su u pitanju brzina, realizam i efikasno korišćenje kompjuterskih resursa. Procenjuje različite upotrebe za oba render-era, pružajući uvid u različitosti između rendering-a  u realnom vremenu i produkcije realistične 3D slike. Stečeno znanje je iskorišteno u praktičnom delu rada, za rendering specifične 3D scene.
Investigating the Impact of Surfactant and Cosolvent on the Polyphenolic Content in Arumanis Mango Leaf Extract (Mangifera indica L.)
Authors: Fatimah Siti Fatmawati , Farida Verda , Nuari Yudha Rizky , Viviandhari Daniek , Pertiwi Deasy Vanda
Published: October 2024

The leaf of Mangifera indica L. contains flavonoids and mangiferin which showed positive effects on wound healing of diabetic ulcer. The used of suitable surfactant and co-solvent is required to ensure the high solubility of the active pharmaceutical ingredient (API), thereby optimizing the efficacy. This study aims to determine the ideal surfactant and cosolvent for a thermosensitive hydrogel formula of Mangifera indica leaf ethanol extract. The leaf was fextracted by maceration using 70% ethanol then determined for moisture content.Â  The extract was prepared for solubility tests of flavonoid and mangiferin on surfactants (KolliphorÂ® EL, TweenÂ® 20, TweenÂ® 80, MiranolÂ® C2M) and co-solvents (Glycerin, PEG 400, and transcutol). Methods for total flavonoids content were Spectrophotometry UV-Vis and mangiferin with RP-HPLC method. The moisture content in the extract is 8.590 Â± 0.754%. The surfactant demonstrating the highest capability in flavonoid dissolution is Tween 20 (1863.750 Â± 0.838 ÂµgQE/g extract), followed by Tween 80, Kolliphor EL, and Miranol C2M. In the context of co-solvents, PEG 400 (1309.583 Â± 0.292 ÂµgQE/g extract) show superior flavonoid dissolution capability, with glycerin and Transcutol following in descending order. Tween 20 and Tween 80 exhibite comparable efficacy in mangiferin dissolution, followed by Miranol C2M and Kolliphor EL. Among co-solvents, Transcutol demonstrate the highest aptitude for mangiferin dissolution, succeeded by PEG 400 and glycerin. This study indicates Tween 20 is a preferable surfactant and PEG 400 was considered as co-solvent to be further used in a thermosensitive gel formula for diabetic ulcer.Â
PENERAPAN GOOD GOVERNANCE DALAM PENGELOLAAN ALOKASI DANA DESA DI DESA PALLAWARUKKA KECAMATAN PAMMANA KABUPATEN WAJO
Authors: Nurisna Nurisna , Sahade Sahade , Anwar Azwar
Published: October 2024

Penelitian ini bertujuan untuk mengetahui Penerapan Good Governance dalam Pengelolaan Alokasi Dana Desa Di Desa Pallawarukka Kecamatan Pammana Kabupaten Wajo. Variabel dalam penelitian ini adalah Good Governace dalam Pengelolaan Dana Desa yang dielaborasi dengan Permendagri No.113 Tahun 2014. Populasi dalam penelitian seluruh Aparat Desa yang berkaitan dengan pengelolaan dana desa serta dokumen pendukung tentang pengelolaan Dana Desa di Desa Pallawarukka Kecamatan Pammana Kabupaten. Wajo Tahun anggaran 2021. Sedangkan sampel dalam penelitian ini menggunakan sampel jenuh. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Teknik analisis data yang digunakan yaitu deskriptif kualitatif dengan menggunakan uji keabsahan Triangulasi. Hasil penelitian ini menunjukkan bahwa penerapan Good Governance dalam pengelolaan alokasi dana desa di Desa Pallawarukka Kecamatan. Pammana Kabupaten Wajo, telah menerapkan prinsip Good Governance yaitu Akuntabilitas, Partisipasi, serta Transparansi sesuai dengan Permendagri No.113 Tahun 2014. Pelaporan APBDesa telah dibuktikan dengan pertanggungjawaban pelaksanaan program APBDesa kepada pemerintah tingkat atasnya secara periodic.
PENGARUH PERSEPSI KEMUDAHAN DAN PERSEPSI KEMANFAATAN PADA MINAT WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) MENGGUNAKAN TOKOPEDIA PADA KABUPATEN KETAPANG
Authors: Aryawan Tri Pratondo , Saragih Antonius Binsar , Septiwana Bella Dwi , Yantiana Nella , Pasulu Richard Sharon Manunggal
Published: October 2024

Pemerintah Kabupaten Ketapang terus mengembangkan sistem informasi pemerintahan berbasis elektronik menggunakan teknologi informasi. Pemerintah Daerah Kabupaten Ketapang juga terus melakukan inovasi sebagai salah satu usaha pemerintah dalam meningkatkan Pendapatan Asli Daerah (PAD). Penelitian ini dibuat dengan tujuan untuk mengetahui pengaruh dari persepsi kemudahan dan persepsi kemanfaatan terhadap minat wajib pajak Pajak Bumi dan Bangunan (PBB) untuk melakukan pembayaran memakai salah satu inovasi yang dilakukan pada Badan Pendapatan Daerah (Bapenda) Kabupaten Ketapang yakni pembayaran melalui platform belanja daring Tokopedia. Penelitian ini menggunakan pendekatan kuantitatif yang menggunakan dua hipotesis. Populasi dari penelitian ini adalah 130 wajib pajak PBB Kabupaten Ketapang yang telah menggunakan Tokopedia sebagai sarana pembayaran PBBnya. Berdasar populasi tersebut telah ditentukan sampel sebanyak 99 orang responden penelitian. Penelitian ini menghasilkan kesimpulan bahwa persepsi kemudahan tidak memiliki pengaruh positif terhadap keinginan masyarakat dalam menggunakan Tokopedia sebagai sarana pembayaran PBB, sementara itu persepsi kemanfaatan memiliki pengaruh positif terhadap keinginan masyarakat menggunakan aplikasi Tokopedia sebagai sarana pembayaran PBB.
TINJAUAN PELAPORAN SPT TAHUNAN DAN PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA MAKASSAR UTARA
Authors: Burhan Imron , Fadjriyah Sitti , Fadny Yuliani Nur , Rachman Siswati
Published: October 2024

Penelitian ini bertujuan untuk melihat realisasi pelaporan SPT Tahunan badan dan realisasi penerimaan pajak penghasilan Badan di KPP Pratama Makassar Utara. Penelitian ini menggunakan teknik analisis deskripsi kuantitatif. Data penelitian ini diperoleh dari teknik dokumentasi yang meliputi data Pelaporan SPT Tahunan Badan tepat waktu dan data realisasi penerimaan pajak penghasilan Badan tahun 2018-2022. Hasil penelitian menunjukkan bahwa Realisasi pelaporan SPT Tahunan Badan tepat waktu mengalami peningkatan dari tahun 2018 sampai dengan tahun 2022. Hal ini menunjukkan bahwa tingkat kepatuhan wajib pajak badan mengalami peningkatan dalam melaporkan SPT Tahunan sejak tahun 2018 sampai dengan tahun 2022. Sedangkan realisasi penerimaan pajak penghasilan badan mengalami peningkatan tiap tahun dari tahun 2018 sampai dengan tahun 2022. Kecuali pada tahun 2020 penerimaan pajak penghasilan badan mengalami penurunan sebesar 8,3% syang disebabkan oleh Pandemi Covid-19 yang berdampak langsung terhadap dunia usaha.
ANALISIS IMPLEMENTASI E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Authors: Ratna Ratna Nugraheni
Published: October 2024

Abstrak
Implementasi e-filing dikatakan berhasil apabila terdapat peningkatan jumlah wajib pajak orang pribadi yang menyampaikan Surat Pemberitahuan. Tujuan penelitian ini  adalah  memperoleh bukti empiris  kualitas sistem e-filing, persepsi kemudahan serta keamanan dan kerahasiaan yang menjadi bagian penting atas penerimaan pajak negara. Sampel  penelitian  adalah wajib  pajak orang pribadi. Teknik sampling menggunakan non probability sampling dengan menggunakan  purposive sampling dalam pengambilan sampel. Jumlah sampel 100 wajib pajak orang pribadi dengan cara pengambilan sampel menggunakan kuisioner. Teknik analisis menggunakan Regresi Linier Berganda.  Nilai Adjusted R2 model regresi  linier  berganda  sebesar  52,3%. Hasil uji hipotesis  diketahui  bahwa  kualitas  sistem e-filing, persepsi kemudahan, keamanan dan kerahasiaan pada e-filing berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi.
STUDI EKSPERIMEN PENGARUH COACHING QUALITY TERHADAP KOMITMEN ORGANISASI PADA AUDITOR DI SURABAYA
Authors: Wardani Rr. Puruwita , Wibowo Vivian Angelina Soegiharto , Sabatini Ester , Hartanto Susanna
Published: October 2024

Penelitian ini menguji komitmen organisasi berupa niat atau keinginan auditor untuk berpindah atau keluar dari KAP. Komitmen auditor dapat dibentuk melalui pembinaan yang berkualitas. Kualitas pembinaan (coaching quality) berpengaruh dalam menciptakan komitmen seorang auditor dalam melaksanakan audit dengan penuh tanggung jawab. Tujuan penelitian ini adalah untuk menganalisis hubungan coaching quality dengan komitmen berorganisasi. Partisipan dalam penelitian ini adalah auditor yunior, senior, supervisor, dan manajer dari salah satu KAP di Surabaya yang berafiliasi dengan asing. Berdasarkan learning-member exchange theory, kualitas hubungan pertukaran yang dikembangkan oleh pimpinan dapat berimplikasi pada kinerja auditor sehingga coaching quality yang tinggi akan meminimalkan niat auditor untuk berpindah atau keluar dari KAP. Hasil penelitian membuktikan bahwa niat atau keinginan untuk keluar bagi auditor yang menerima coaching quality yang tinggi adalah lebih rendah daripada niat atau keinginan keluar bagi auditor yang menerima coaching quality yang rendah. Coaching quality perlu ditingkatkan agar auditor yang dibina memiliki pemikiran yang kritis.
Kata Kunci : komitmen berorganisasi, coaching quality, auditor, learning-member exchange theory
MEMBEDAH KESEHATAN FINANSIAL BUMDES SUKSES BERSAMA SUGIHWARAS: PERSPEKTIF RASIO KEUANGAN
Authors: Nur Amiril  , Husnayetti  , Junarti  , Gusneli
Published: October 2024

Penelitian ini menganalisis kesehatan finansial Badan Usaha Milik Desa (BUMDes) Sukses Bersama Sugihwaras periode 2021-2022, mengingat pentingnya pemahaman mendalam tentang kinerja keuangan BUMDes. Tujuannya adalah mengevaluasi dinamika keuangan BUMDes secara komprehensif. Metode yang digunakan adalah analisis rasio keuangan, meliputi likuiditas, solvabilitas, profitabilitas, dan efisiensi. Hasil penelitian menunjukkan peningkatan signifikan dalam likuiditas, penguatan struktur modal, dan efisiensi penggunaan aset. Meskipun terjadi sedikit penurunan pada ROE dan ROA, BUMDes tetap mempertahankan profitabilitas yang baik dengan peningkatan Net Interest Margin (NIM). Kesimpulannya, BUMDes Sukses Bersama Sugihwaras menunjukkan kinerja keuangan yang positif secara keseluruhan, memberikan wawasan berharga untuk pengambilan keputusan strategis di masa depan.
Analisis Pengaruh Modernisasi Administrasi Perpajakan dan Self Assessment terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Naurahsyah Najla , Eriswanto Elan
Published: October 2024

Penelitian ini bertujuan untuk menganalisis pengaruh modernisasi administrasi perpajakan serta penerapan self assessment terhadap kepatuhan wajib pajak orang pribadi. Metode penelitian yang digunakan yaitu kuantitatif asosiatif, dimana penelitian ini akan melihat hubungan dua variabel independen dengan variabel dependen, yaitu modernisasi administrasi perpajakan dan self assessment terhadap kepatuhan wajib pajak orang pribadi. Data yang digunakan yaitu data primer, yang didapat dari penyebaran kuesioner kepada 63 sampel yang merupakan dosen Universitas Muhammadiyah Sukabumi. Jumlah sampel tersebut dihasilkan melalui teknik sampling purposive menggunakan rumus slovin. Analisis data dilakukan dengan regresi linear berganda. Dari hasil penelitian menunjukkan bahwa modernisasi administrasi perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, self assessment berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Serta modernisasi administrasi perpajakan dan self assessment berpengaruh secara simultan terhadap kepatuhan wajib pajak. Temuan ini mengindikasikan bahwa peningkatan modernisasi administrasi perpajakan dan penerapan self assessment dapat meningkatkan kepatuhan wajib pajak orang pribadi.
DETERMINAN DIGITALISASI PAJAK MELALUI NIAT PERILAKU
Authors: Jufri Nurhayati , Yuliza Arma , Yulian Mela Fefti , Nofrianty Nofrianty
Published: October 2024

Penelitian ini bertujuan untuk menganalisis Pengaruh Self Assesment System, Click, Call and Center, Hedonic Motivation dan Facilitating Condtiion Terhadap Digitalisasi Pajak dengan Niat Perilaku Wajib Pajak sebagai Variabel Intervenging, pada Wajib Pajak Orang Pribadi yang terdaftar di KP2KP Pasir Pengaraian Kabupaten Rokan Hulu. Sumber data adalah data primer yang diperoleh dari penyebaran kuesioner. Metode analisis data menggunakan model Structural Equation Modeling (SEM) dengan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Click, Call and Center berpengaruh terhadap Digitalitisasi Pajak sementara Asessment Self System, Hedonic Motivation dan Facilitating Conditiong tidak berpengaruh terhadap Digitalisasi Pajak.
Kata Kunci: Self Assesment System, Click, Call and Center, Hedonic Motivation, Facilitating Condition, Digitalisasi Pajak dan Niat Perilaku
Оцінка та напрями вдосконалення соціальної політики на підприємствах
Authors:   Полтавський державний аграрний університет, Махмудов Ханлар , Чухліб Ростислав ,   Полтавський державний аграрний університет
Published: October 2024

У статті здійснено оцінювання формування соціальної політики на підприємствах, обґрунтовано її вагому роль у наданні соціального захисту персоналу, забезпеченні належного рівня якості трудового життя працівникам, доведено існування прямого зв’язку між якісним наданням соціальних послуг та підвищенням продуктивності праці. Охарактеризовано принципи, функції та види соціальної політики. Досліджено основні фактори, що впливають на формування соціальної політики на підприємствах. З’ясовано, що нестабільний фінансовий стан суб’єктів господарювання є головною перешкодою розвитку активної соціальної політики, має негативний вплив на рівень фінансування цієї сфери, сприяє ліквідації наявних об’єктів соціальної інфраструктури. Проаналізовано законодавчі документи з питань надання соціальних послуг і забезпечення соціального обслуговування, у результаті чого зроблено висновок, що в законах відсутній детальний розгляд проблеми формування та забезпечення розвитку соціальної політики на рівні підприємств. Значну увагу приділено розробці комплексу заходів, спрямованих на вдосконалення соціальної політики на підприємствах, використано всебічний підхід до обґрунтування доцільності запропонованих напрямів. Розроблено та рекомендовано до впровадження на практиці проєкт щодо удосконалення та розвитку соціальної політики на підприємствах.
Disfemisme Ungkapan Umpatan pada Terjemahan Arab-Indonesia Cerpen “طبلية من السماء” Karya Yusuf Idris
Authors: Khasanah Uswatun , Zawawi Moh , Zarnubi Muhammad
Published: October 2024

This article examines the use of dysphemism in swear words in the translation of Yusuf Idris's short story “Thobaliyyah Min As-Sama'” into Herpin Nopiandi Khurosan's short story “Tray from Heaven”. Dysfeminism refers to the use of language that is designed to emphasize negative connotations and make a statement sound worse or harsher.  This study aims to determine the form of swear word dysphemism in the Arabic-Indonesian translation of the short story “Thobaliyyah Min As-Sama'”, knowing the function of swear word dysphemism in the Arabic-Indonesian translation of the short story “Thobaliyyah Min As-Sama”.  The theory used in this research is Allan and Burridge's theory of dysphemism.  The method of this research is descriptive qualitative, with 2 data collection techniques, namely reading the entire contents of the short story and recording the data in accordance with the theory. Then the data were analyzed using the Miles and Huberman method, namely by collecting data, reducing data, presenting data, and conclusions. The results of this study show that there are some data that show the existence of dysphemism in swear words. Among them have functions, namely, to vent the speaker's emotions, to joke, to demean the listener, and to swear.  This research makes an important contribution to the understanding of how dysphemisms are translated and how shifts in language can affect the meaning and emotional impact of literary texts. For future research, it is hoped that other researchers can explore the comparison of dysphemisms in various literary genres or in the context of translation between different languages.
Assistência de Enfermagem ao Paciente Portador do Transtorno do Espectro Autista (TEA)
Authors: Santos Jocivani Cardoso , Costa Débora Serra , Santos Ana Cristina Cardoso , Figueiredo Júnior Adilson Mendes de , Trindade Lucas Monteiro da
Published: October 2024

Objetivo: Identificar a assistência de enfermagem ao paciente com transtorno do espectro autista, descrita na literatura nacional e internacional. Métodos: Trata-se de pesquisa bibliográfica do tipo Revisão Integrativa da Literatura (RIL). Utilizou-se a estratégia de identificação do problema, conceito e contexto, conhecida como PCC. Assim, o estudo foi conduzido conforme a seguinte questão norteadora: Como é a assistência da enfermagem ao paciente portador do transtorno do espectro autista?” Resultados: Os resultados apontam que a assistência de Enfermagem é fundamental no acompanhamento do paciente com TEA desde o diagnostico até o tratamento, no entanto há uma carência de profissionais qualificados. A discussão enfatiza que é fundamental a capacitação de profissionais de saúde, com um foco especial na atenção biopsicosocioespiritual para com as pessoas acometidas pelo transtorno, envolvendo as disciplinas que se encontram no campo da pesquisa e da assistência, que auxiliem orientação e capacitação. Considerações finais: Os artigos analisados neste estudo identificaram a importância do Enfermeiro na assistência, diagnóstico e no cuidado ao paciente autista e seus familiares, sendo ele, responsável por acompanhar o paciente, a família e avaliar o desenvolvimento, estando apto a detectar precocemente qualquer anormalidade e tomar as medidas resolutivas para a melhoria da qualidade de vida.
A New Decision Tool to Objectively Select the Most Appropriate Ostomy System – A Survey Among Ostomy Nurse Specialists
Authors: Pedace Vincenzo , Della Valle Marco , Forum Coloplast Ostomy , Panel Nurse Expert
Published: October 2024

Background. Peristomal skin complications are frequent in ostomy patients, mostly occurring as a result of effluent leaking from the system. Accurate selection of ostomy products prevents complication onset, but still largely relies on the subjective evaluation of professionals. Purpose. To evaluate the functionality of a tool conceived to help practitioners objectively identify the most appropriate ostomy system based on patient characteristics. Methods. Professionals completed a dedicated questionnaire focused on new ostomy surgeries and changes in the abdominal profile and ostomy characteristics after 30 days from prescription. Results. The questionnaires supported a high functionality of the tool; the pouching system chosen immediately after intervention was largely confirmed (911/959 = 95% of cases; P < .001) also in the short-term. System revision was needed only in few cases (48/959 = 5%) and mostly after ileostomy (27/959 = 2.82% of total cases), even though confirmation did not significantly vary depending on intervention (P = .1). Conclusions. The tool can help practitioners in selecting the most adequate ostomy product(s), thus preventing postsurgical complications due to effluent leakage from the stoma and improving patients’ quality of life.
Early Postoperative Complications of Elective Versus Emergency Stoma Creation: A Tertiary Academic Center Experience
Authors: Thamer Bin , Aldarsouni Fayez , AlRabah Razan , Aloraini Hassan , Altawil Esraa , Alfraidy Doaa , Alshammari Sulaiman , Alhassan Noura , Alkhayal Khayal
Published: October 2024

Background: Stoma creation is standard in general surgery, yet complication rates remain high. Purpose: This study investigated the incidence and risk factors for early postoperative stoma complications in elective vs emergency surgery. Methods: All patients who underwent stoma creation between June 2015 and November 2020 were retrospectively reviewed and analyzed. Patients were divided into 2 groups based on the surgery type: elective vs emergency. Results: A total of 375 patients were included in this study. Two hundred fifty-three patients (67.5%) underwent elective stoma creation, while 122 (32.5%) underwent stoma creation during an emergency surgery. In the emergency group, white blood cell, blood urea nitrogen, and creatinine levels were statistically significantly higher (P = .001, .001, and .002, respectively). Albumin levels were statistically significantly lower in the emergency group (P = .001). The mean Emergency Surgery Score was 5.17 ± 2.73 in the emergency group compared to 4.4 ± 2.44 in the elective group (P = .006). Colorectal cancer was the most common cause of stoma creation in both groups. In terms of stoma creation, colostomy was statistically significantly more common in the emergency group (59%, P = .001), compared to ileostomy in the elective group (58.9%, P = .001). Complications were observed in 135 of all patients (36%). Necrosis was statistically significantly more common in emergency cases (9.9%, P < .001). Conclusion: Surgeons should strive to optimize the patient’s condition prior to the operation and, if possible, perform stoma marking or involve a stoma nurse in the operating room to select the most suitable site. In high-risk patients, where complications are more likely, the use of a stoma should be minimized and definitive management should always be pursued if feasible.
ОПРЕДЕЛЕНИЕ РАСЧЕТНОЙ ВЕЛИЧИНЫ ИНДИВИДУАЛЬНОГО ПОЖАРНОГО РИСКА С УЧЕТОМ ВЕРОЯТНОСТИ САМОСПАСЕНИЯ ЛЮДЕЙ
Authors: Бесперстов Д.А. , Фомин А.И.
Published: October 2024

Приведена статистика пожаров в мире и России, их последствия. Рассмотрены проблемы обеспечения безопасной эвакуации людей из зданий горных предприятий. Отмечена высокая степень риска гибели и травмирования людей при пожарах в производственных зданиях, сооружениях. Обосновано применение средств спасения с высоты на предприятиях горной отрасли; изложена методика использования средств спасения людей с высоты при пожарах, их влияние на величину индивидуального пожарного риска, которая позволяет определить необходимое количество средств спасения людей исходя из технических характеристик данных устройств и времени наступления опасных факторов пожара. Представлен порядок расчета вероятности наступления события по недопущению гибели людей при использовании средств спасения, и влияние данной вероятности на расчетную величину индивидуального пожарного риска. Методика позволяет обосновать повышение уровня вероятности эвакуации (самоспасения) людей, не имеющих возможности покинуть здание в штатном режиме. Представлена возможность влияния технических характеристик спасательных устройств на расчетную величину индивидуального пожарного риска, используемого при оценке обеспечения пожарной безопасности на объектах защиты.

The world fires statistics and Russian fires statistics and fire effects are given. The problems of organization of the safe evacuation from mining enterprises are considered. A high risk of death and injuries during fires in industrial buildings and facilities is noted. The usage of equipment for rescue at height in mining industry enterprises is proved. The methodology of using equipment for rescue at height during fires and their impact on the value of individual fire risk is given. This methodology allows to determine the required number of rescue equipment based on it technical characteristics and on the time from fire hazard events. The procedure for calculating the event occurrence probability to prevent mortality using rescue equipment and the effect of this probability on the calculated value of individual fire risk are presented. The method allows proving the increase in the probability level of evacuation (self-rescue) people, who do not have any opportunity to leave the building in normal conditions. The possibility of the rescue equipment technical characteristics impact on the calculated value of the individual fire risk used in assessing the fire safety organization at the protection facilities is presented.
Влияние ОПАСНЫХ ФАКТОРОВ ПОЖАРА НА ЛЮДЕЙ С УЧЕТОМ ПРИМЕНЕНИЯ СРЕДСТВ ИНДИВИДУАЛЬНОЙ ЗАЩИТЫ
Authors: Фомин А.И. , Бесперстов Д.А.
Published: October 2024

Изложено влияние средств индивидуальной защиты на безопасность людей при возникновении пожаров. Рассмотрены средства индивидуальной защиты как компенсирующее мероприятие по обеспечению безопасности людей при невозможности их эвакуации в штатном режиме. Обоснована необходимость достижения равноправных трудовых отношений для работников промышленных предприятий, как задействованных в технологическом процессе, так и работающих в сопровождающих службах (кадры, бухгалтерия и т. д.). Приведена необходимость накопления средств индивидуальной защиты с учетом возможности наступления опасных факторов пожара. Средства индивидуальной защиты рассмотрены к применению не только для работников предприятия, но и для персонала, участвующего в проведении аварийно-спасательных работ, в том числе связанных с тушением пожаров.

The personal protective equipment impact on people safety during fires is described. Personal protective equipment is considered to be backup measure to ensure people safety when regular evacuation is not an option. The necessity of achieving equal labor relations for industrial enterprises employees, both involved in the technological process, and working in accompanying services (personnel, account department, etc.) is established. The necessity of personal protective equipment accumulation is given with an allowance for the possibility of dangerous fire factors occurrence. Personal protective equipment is considered to be used by enterprise employees as well as personnel involved in rescue operations including fire extinguishing.
Разработка модели геомеханического состояния массива, вмещающего пластовую выработку и геологическое нарушение, и её применение в расчёте напряжённого состояния среды
Authors: Черданцев Н.В. , Черданцев С.В.
Published: October 2024

Приведена модель геомеханического состояния углепородного массива, вмещающего пластовую выработку, пройденную вблизи геологического нарушения. Нарушение представлено узкой щелью, заполненной упругим материалом с заданными характеристиками жёсткости на сжатие и сдвиг. Модель построена на базе основных положений механики деформируемого твёрдого тела и реализована посредством метода граничных элементов. При формулировании граничных условий на контуре выработки используется модификация метода граничных элементов в форме фиктивных нагрузок, а граничные условия на контуре нарушения представляются в форме метода разрывных смещений. Условиями возникновения неупругих деформаций приняты критерии прочности Кулона - Мора и Мора - Кузнецова. Диаграмма условных напряжений пласта представлена диаграммой Прандтля, на которой участок предельного его деформирования горизонтален. Построены эпюры опорного давления в краевой части пласта с учётом и без учёта геологического нарушения, представленного тектоническим нарушением. Показано, что при наличии нарушения, расположенного над выработкой горизонтально, параметры опорного давления выше, чем в его отсутствии. Наличие в кровле выработки тектонического нарушения является причиной возникновения в её породах горизонтальных растягивающих напряжений, которые могут достигать значительных величин.

The model of geomechanical state of the coal and rock massif containing mine workings done near the geological fault is presented in the article. The fault has the form of the narrow slit filled with an elastic material with the specified stiffness characteristics for compression and displacement. The model is built on the basis of the main positions of the mechanics of the deformable solid and implemented with the use of the boundary element method. During formulation of boundary condition on the contour of the mine opening a modification of the method of boundary elements in the form of dummy loads is used and boundary conditions on the contour disorders presented in the form of discontinuous displacement method. The conditions for the inelastic deformation occurrence are the strength criterion of Coulomb - Mohr and Mohr - Kuznetsov. The diagram of the seam condition stresses is given as the Prandtl diagram in which the material’s ultimate deformation section is horizontal. The epures of the bearing pressure were built in the marginal part of the seam with/ without due consideration of the geological fault presented in the form of tectonic deformation. It is shown that when the deformation located horizontally above the working the characteristics of the bearing pressure are higher when it is absent. The presence in the roof a tectonic deformation.is the reason for the appearance of horizontal tensile stresses in its rocks, which can reach significant values.
КОМПЛЕКСНЫЕ МЕРОПРИЯТИЯ ПО БЕЗОПАСНОМУ ВЕДЕНИЮ ВЗРЫВНЫХ РАБОТ ПРИ РАЗРАБОТКЕ ПОЛЕЗНЫХ ИСКОПАЕМЫХ ОТКРЫТЫМ СПОСОБОМ
Authors: Батраков Д.Н. , Басарнов А.И.
Published: October 2024

Массовые взрывные работы при добыче угля открытым способом сопровождаются влиянием ряда негативных факторов, таких как ударно-воздушная волна, сейсмическое воздействие, разлет кусков породы и др. Предлагается осуществлять рассредоточение скважинных зарядов при проведении взрывных работ по рыхлению горного массива с высотой уступа 15 и более метров, предварительное оконтуривание взрываемых блоков, дробление негабаритных кусков породы с использованием газогенераторов давления шпуровых (ГДШ), механизированную забойку скважин, применение электронных средств инициирования «Искра-Т» с целью снижения отрицательного воздействия указанных факторов на окружающую среду.

Massive blasting works during open pit mining come with many negative impacts, such as air shock waves, seismic impact, flyrocks etc. In order to reduce the negative impact of these factors on the environment, it is proposed to implement the following: disperse blasthole charge during blasting for the rock loosening with cutting depth of 15 meters and more, pre-contouring of exploded blocks, popholing, mechanized hole tamping, use of means of initiation Iskra-T.