bluuebunny/crossref_metadata_2025 huggingface dataset:
Pembatalan Surat Tagihan Pajak Yang Berkaitan Dengan Ekspor Jasa Maklon
Authors: Rachmawati Nur Ariyanti Evie
Published: December 2023

Penyelesaian sengketa pajak ini berawal dari diterbitkannya Surat Tagihan Pajak dari Direktur Jenderal Pajak terhadap Pengusaha Kena Pajak yang melakukan ekspor jasa maklon. Jika PKP tersebut (Penggugat) memaksakan untuk melaksanakan ketentuan yang diatur dalam Pasal 7 Peraturan Menteri Keuangan Nomor 70/PMK.03/2010, maka akan menimbulkan kekacauan administrasi karena invoice yang diterbitkan tidak didasarkan pada fakta kejadian atau transaksi yang sebenarnya terjadi. Bahkan untuk kasus yang sama hanya berbeda masa pajak, seluruhnya dimenangkan oleh Penggugat. Akhirnya, Putusan Mahkamah Agung menguatkan Putusan Pengadilan Pajak yang membatalkan Surat Tagihan Pajak yang memuat sanksi administrasi sebesar 2% dari dasar pengenaan pajak. Seharusnya sengketa ini tidak akan terjadi jika pemerintah lebih memahami karakter hukum dari Pajak Pertambahan Nilai.
Penegakkan Hukum Terhadap Anak Yang Melakukan Tindak Pidana Pencabulan Dalam Konsep Restorative Justice
Authors: Annisa Febrina
Published: December 2023

Maraknya tindak pidana pencabulan yang dilakukan oleh anak akhir-akhir ini telah sangat memperhatinkan. Sesuai dengan ketentuan perundang-undangan yang berlaku, penegak hukum wajib mengupayakan diversi bagi anak yang terlibat tindak pidana, tetapi khusus untuk anak yang melakukan tindak pidana pencabulan, maka diversi tidak dapat diupayakan. Terhadap anak yang melakukan tindak pidana pencabulan diberikan sanksi tindakan sesuai dengan aturan yang berlaku. Dalam kasus anak sebagai pelaku pencabulan tentunya tidak mudah untuk memutuskan sanksi pidana kepada mereka, mengingat mereka merupakan seorang anak yang masih memiliki hak-hak untuk tumbuh dan berkembang. Oleh karena itu, untuk menjaga dan melindungi hak-hak Anak yang Berkonflik dengan Hukum ini, maka disusunlah Undang-Undang Republik Indonesia Nomor 35 Tahun 2014 tentang Perlindungan Anak dan Undang-Undang Republik Indonesia Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak.Â
Kemitraan Bahari Dalam Pemanfaatan Sumberdaya Pesisir Di Indonesia
Authors: Fajri Chikmawati Nurul , Rachmawati Nur Ariyanti Evie
Published: December 2023

KemitraanÂ  (partnership)Â  bukanlahÂ  semata-mataÂ  bagianÂ  dariÂ  prosesÂ  demokratisasi melainkanÂ  jugaÂ  merupakanÂ  salahÂ  satuÂ  jawabanÂ  atasÂ  keterbatasanÂ  kemampuan negara dalam mengelola sumber daya alam, termasuk sumberdaya pesisir. Dalam kerangkaÂ  melaksanakanÂ  tugasÂ  danÂ  perannyaÂ  dalamÂ  upayaÂ  menciptakan kesejahteraanÂ  danÂ  keadilanÂ  sosialÂ  bagiÂ  seluruhÂ  rakyatÂ  IndonesiaÂ  negaraÂ  dapat mengadakanÂ  hubunganÂ  kemitraanÂ  denganÂ  pihakÂ  swastaÂ  atauÂ  duniaÂ  usahaÂ  dan kemitraanÂ  denganÂ  masyarakatÂ  (civilÂ  society).Â  TulisanÂ  iniÂ  bertujuanÂ  untuk memaparkan lebih dalam tentang konsep dan pelaksanaan kemitraan sebagaimana yangÂ  diaturÂ  dalamÂ  Undang-UndangÂ  No.Â  1Â  TahunÂ  2014Â  tentangÂ  PerubahanÂ  atas Undang-UndangÂ  No.Â  27Â  TahunÂ  2007Â  tentangÂ  PengelolaanÂ  WilayahÂ  PesisirÂ  dan Pulau-PulauÂ  KecilÂ  denganÂ  istilahÂ  mitraÂ  bahari.Â  BerdasarkanÂ  konsepÂ  Good Governance diharapkanÂ  para stakeholder di bidang perikanan dan kelautan dapat menjalinÂ  kemitraanÂ  bisnis,Â  yaituÂ  antaraÂ  duniaÂ  usahaÂ  (privateÂ  sector)Â  dengan masyarakatÂ  (civilÂ  society)Â  yangÂ  difasilitasiÂ  olehÂ  PemerintahÂ  (government)Â  atau PemerintahÂ  Daerah.Â  SehinggaÂ  ruangÂ  lingkupÂ  mitraÂ  bahariÂ  dapatÂ  diperluasÂ  tidak hanyaÂ  ditujukanÂ  untukÂ  peningkatanÂ  kapasitasÂ  masyarakatÂ  pesisir,Â  namunÂ  lebih nyataÂ  manfaatnyaÂ  bilaÂ  jugaÂ  ditujukanÂ  untukÂ  peningkatanÂ  ekonomiÂ  masyarakat dengan dibentuknya kemitraan bisnis.
Perkawinan Di Bawah Tangan (Kawin Sirri) Dan Akibat Hukumnya
Authors: Islami Irfan
Published: December 2023

PerkawinanÂ  merupakanÂ  suatuÂ  peristiwaÂ  pentingÂ  bagiÂ  manusia,Â  dimanaÂ  manusia sebagaiÂ  makhlukÂ  sosialÂ  tidakÂ  dapatÂ  hidupÂ  sendiriÂ  dalamÂ  memenuhiÂ  kebutuhan hidupnya, manusia dalam fitrahnya diciptakan dengan pasangan hidupnya masing- masing.Â  DikarenakanÂ  urusanÂ  perkawinanÂ  merupakanÂ  peristiwaÂ  pentingÂ  dalam kehidupanÂ  masyarakat,Â  makaÂ  negaraÂ  berhakÂ  mengaturÂ  urusanÂ  iniÂ  dalamÂ  suatu aturanÂ  yangÂ  jelasÂ  untukÂ  memberikanÂ  perlindunganÂ  hukumÂ  danÂ  ketertibanÂ  dalam kehidupanÂ  masyarakat.Â  PenelitianÂ  iniÂ  mengkajiÂ  mengenaiÂ  fenomenaÂ  perkawinan yang tidak biasa namun banyak terjadi di kalangan masyarakat, yaitu perkawinan diÂ  bawahÂ  tanganÂ  atauÂ  dalamÂ  istilahÂ  IslamÂ  perkawinanÂ  sirri.Â  PersoalanÂ  mengenai kawinÂ  sirriÂ  sahÂ  atauÂ  tidakÂ  seringÂ  menjadiÂ  polemikÂ  yangÂ  berakibatÂ  kepada ketidakjelasanÂ  statusÂ  perkawinanÂ  yangÂ  terjadi,Â  halÂ  iniÂ  mengakibatkanÂ  dampak negatif bagi para pihak yang terlibat, baik istri, suami maupun anak. Penelitian ini bertujuanÂ  untukÂ  mengetahuiÂ  danÂ  menganalisisÂ  fenomenaÂ  perkawinanÂ  sirriÂ  di JakartaÂ  khususnyaÂ  danÂ  berbagaiÂ  permasalahanÂ  hukumÂ  yangÂ  ditimbulkanÂ  akibat praktikÂ  kawinÂ  sirri.Â  TargetÂ  yangÂ  hendakÂ  dicapaiÂ  dalamÂ  penelitianÂ  iniÂ  untuk memberikan sumbangan pemikiran dalam pengembangan ilmu hukum, khususnya dalam bidang hukum perkawinan.
Relasi Institusional Antara Konfigurasi Politik Dan Karakter Undang-Undang Dasar Sebagai Konstitusi Ekonomi Di Indonesia
Authors: Fadli Prasetyo Kukuh
Published: December 2023

KajianÂ  iniÂ  dilakukanÂ  untukÂ  menjelaskanÂ  relasiÂ  institusionalÂ  antaraÂ  konfigurasi politikÂ  danÂ  karakterÂ  konstitusiÂ  ekonomiÂ  yangÂ  adaÂ  diÂ  dalamÂ  undang-undangÂ  dasar diÂ  Indonesia.Â  PenulisÂ  menemukanÂ  sejumlahÂ  temuanÂ  dalamÂ  halÂ  penetapanÂ  empat undang-undangÂ  dasar,Â  yakni:Â  Undang-UndangÂ  DasarÂ  NegaraÂ  RepublikÂ  Indonesia Tahun 1945, Konstitusi Republik Indonesia Serikat Tahun 1949, Undang-Undang DasarÂ  SementaraÂ  TahunÂ  1950,Â  danÂ  Undang-UndangÂ  DasarÂ  NegaraÂ  Republik IndonesiaÂ  TahunÂ  1945Â  (setelahÂ  Perubahan).Â  Pertama,Â  konfigurasiÂ  politikÂ  yang cenderungÂ  otoriterÂ  menghasilkanÂ  KonstitusiÂ  RepublikÂ  IndonesiaÂ  SerikatÂ  Tahun 1949 yang memuat ketentuan yang individualistis dalam pengaturan ekonominya. Sebaliknya,Â  konfigurasiÂ  politikÂ  yangÂ  lebihÂ  demokratisÂ  justruÂ  menghasilkan undang-undangÂ  dasarÂ  yangÂ  bernuansaÂ  lebihÂ  demokratis.Â  HalÂ  demikianÂ  terlihat pada karakter konstitusi ekonomi yang ada pada tiga konstitusi lainnya.
Penerapan Hukum Pidana Narkotika Di Indonesia
Authors: Sudanto Anton
Published: December 2023

PermasalahanÂ  kejahatanÂ  tindakÂ  pidanaÂ  narkotikaÂ  telahÂ  menjadi permasalahan bangsa dan bangsa-bangsa di dunia yang selalu dibicarakan. DiÂ  Â seluruhÂ  duniaÂ  permasalahanÂ  penyalahgunaanÂ  narkotikaÂ  hampirÂ  semua menjadi permasalahan bangsa-bangsa. Penyalahgunaan narkotika tentunya dapat mengakibatkan kerusakan secara fisik, kesehatan mental, emosi dan sikapÂ  dalamÂ  masyarakat.Â  PermasalahanÂ  penyalahgunaanÂ  narkotikaÂ  telah mengancamÂ  masyarakatÂ  danÂ  bangsaÂ  sehinggaÂ  menjadiÂ  suatuÂ  kejahatan yang terorganisir dalam ringkup nasional maupun bagi dunia inernasional. BerdasarkanÂ  latarÂ  belakangÂ  tersebut,Â  penulisÂ  mengangkatÂ  jurnalÂ  ilmiah berjudulÂ  â€œPENERAPANÂ  HUKUMÂ  PIDANAÂ  NARKOTIKAÂ  DI INDONESIAâ€.Â  TerkaitÂ  JurnalÂ  ilmiahÂ  ini,Â  penulisÂ  menjelaskanÂ Â permasalahan bagaimana penerapanÂ  hukumÂ  pidanaÂ  mengenaiÂ  pengaturan tindak pidana narkotika di Indonesia dan bagaimanaÂ  sistem hukum pidana mengenaiÂ  pengaturanÂ  tindakÂ  pidanaÂ  narkotikaÂ  diÂ  Indonesia.Â  Metode penelitianÂ  dalamÂ  jurnalÂ  ilmiahÂ  iniÂ  dilakukanÂ  denganÂ  pendekatanÂ  yuridis normatifÂ  yaituÂ  denganÂ  melakukan analisisÂ  terhadapÂ  permasalahanÂ  melalui pendekatanÂ  asas-asasÂ  hukumÂ  sertaÂ  mengacuÂ  padaÂ  norma-normaÂ  hukum yangÂ  terdapat dalam peraturan perundang-undangan. Data yang digunakan dalam jurnal ilmiah ini adalah data sekunder.
PERTANGGUNGJAWABAN KANTOR PERTANAHAN TERHADAP SERTIPIKAT HAK TANGGUNGAN YANG DITERBITKAN DI ATAS SERTIPIKAT HAK GUNA BANGUNAN PALSU
Authors: Darmawan Charles Putri , Anshari Tunggul , Djatmika Prija
Published: December 2023

Jaminan merupakan salah satu faktor penting untuk pemberian kredit dari krediturkepada debitur. Salah satu jaminan kebendaan yang pada umumnya menjadijaminan kredit adalah tanah dan bangunan dalam bentuk rumah tinggal, ruko,pabrik atau gudang. Berdasarkan Undang-Undang No. 4 Tahun 1996. Pengikatanatas jaminan tanah dan bangunan dilakukan dengan pengikatan hak tanggungan.Akta Pemberian Hak Tanggungan ini haruslah didaftarkan ke Kantor Pertanahanuntuk diterbitkan Sertipikat Hak Tanggungan yang menjadi bukti kuat hakkreditur sebagai pemegang Hak Tanggungan. Tetapi terkadang Sertipikat Hak atastanah yang menjadi obyek dari Hak Tanggungan tersebut palsu sehinggaSertipikat Hak Tanggungan dibatalkan oleh Kantor Pertanahan. Ketika SertipikatHak Tanggungan dibatalkan menjadi pertanyaan bagaimana perlindungan hukumterhadap kreditur yang harus menderita kerugian dikarenakan kehilangan hakprefern atas Hak Tanggungan.
Spatial and Temporal Pattern of Bus Crashes in City Bus Transport: Case of Delhi Transport Corporation (DTC), India
Authors: Gijre Vaishali , Ram Sewa
Published: December 2023

Road crashes are one of the leading causes of deaths in the world and are causing a significant loss to the economy. Public transport, whether road or rail based, is considered the safest mode of travel for most people across the globe. This study examines bus safety in India, in particular Delhi, the capital of India. A detailed spatial and temporal analysis of Delhi Transport Corporation (DTC) bus crashes was conducted using Kernel Density Estimation to identify hot-spots and crash-prone corridors of crashes involving DTC buses. From 2015-2019, the majority of people injured in crashes involving DTC buses were vulnerable road users (78%) including the death of 55 people (22% of crashes). Recommendations to prevent bus crashes include bus modification, improvements to infrastructure for bus travel (e.g., bus stops, bus bays) and overall road safety measures (e.g., reduced speed).
Entity Resolution on Historical Knowledge Graphs
Authors:   , Baas Jurian
Published: December 2023

Semantic web technology is increasingly being used in projects of humanities researchers, such as historians and literary scholars. This technology makes it easier to access large-scale data sets from the cultural heritage world, such as the indexes on persons and locations of the Amsterdam City Archives. Semantic web technology also facilitates the integration of different data sources into knowledge graphs, which in turn enables cross-data set analyzes that were previously infeasible. This makes it possible, for example, to reconstruct someone's life on the basis of primary archival sources. However, the integration of different historical data sets entails a number of complications. Because the majority of these archival data sets are aimed at providing quick and easy access, it is likely that the same person is included multiple times within a single data set, or may also appear multiple times in different data sets, each time with a new entry and unique identifier. Until these unique entries are resolved and the duplicate entities are disambiguated, it is not yet possible to conduct this type of investigation.

This dissertation offers a solution to this problem and describes a method to reduce, if not solve, the number of duplicates in a set of knowledge graphs by clustering these unique entries, where each cluster represents a single real life object. To this end, it describes the application of so-called `embeddings': a technique for making computer-readable representations of entities such as nodes in a knowledge graph. The method described in this thesis constructs the embeddings such that a high similarity between two nodes is indicative of a duplicate. However, relying on these pairwise matches is not without risks. For example, the application of a threshold value can lead to a transitivity violation. That is, the entity pairs $(A, B)$ and $(B, C)$ can both have high similarity, but this need not be the case for pair $(A, C)$. To address this issue, we employ algorithms that make use of the pairwise similarities to find clusters that conform as best as possible to the computed similarities. Nevertheless, it happens that these clustering algorithms produce false positives and negatives. To counteract this and significantly improve the clustering results, this work describes the use of domain-specific knowledge and constraints to detect and correct clustering errors. An example of such a restriction is that one cannot marry oneself or that a person is first baptized and then buried.
Ultrasonic bicycle exercises diagnostics of early cerebrovascular dysfunction at patients with an arterial hypertension
Authors: Trivozhenko A. B. , Avkhimenko V. A.
Published: December 2023

Purpose. To estimate early decrease of cerebrovascular function in the course of ultrasonic bicycle exercise dynamic change of peak velocity and resistant index of brain blood circulation at patients with an arterial hypertension.

Methods: The group of patients with an arterial hypertension of the I–II degree (No. 1, n=23) and group of conditionally healthy faces (No. 2, n=27) comparable age is examined 53 [47–58] years. In the course of the Doppler research of the middle brain artery the peak velocity (Vps) and resistant index (RI) in a supine position was registered, sitting also during bicycle exercise.

Results: In a supine position of Vps was equal 79 [77–82] cm/s and 82 [79,5–85] cm/s, respectively, RI was identical — 0,62 [0,58–0,64]. In a sitting position on the stationary bicycle Vps decreased in the main group by 13,5% [11,2–15,5], and in group of control — for 5% [3,8–7,2]. In the course of bicycle exercise of average intensity, which corresponded to 70% of threshold power, growth of Vps at patients with AG was 30% [27,4–32,6] of reference orthostatic values, and in group of control — 44% [38–48,2] (p<0,0001). Similarly also peripheral vascular resistance increased, RI increased by 15,8% [13,9–20,8] and for 18,8% [15–22,6], respectively. At peak of bicycle exercise reduction of Vps in the main group for 15% [7,2–10] of the maximum values, and in group of control — for 11% [8,4–12,2] was observed, at this RI significantly did not change. Conclusion. Adequate increase peak velocity in an middle brain artery not less than 30% in the course of exercises, unproductive increase peak velocity at patients with an arterial hypertension of the I–II degree indicates decrease in vasomotor cerebrovascular function> <0,0001). Similarly also peripheral vascular resistance increased, RI increased by 15,8% [13,9–20,8] and for 18,8% [15–22,6], respectively. At peak of bicycle exercise reduction of Vps in the main group for 15% [7,2–10] of the maximum values, and in group of control — for 11% [8,4–12,2] was observed, at this RI significantly did not change.

Conclusion. Adequate increase peak velocity in an middle brain artery not less than 30% in the course of exercises, unproductive increase peak velocity at patients with an arterial hypertension of the I–II degree indicates decrease in vasomotor cerebrovascular function.
Exercise challenge test: indications, protocol, interpretation of the results
Authors: Savushkina O. I. , Cherniak A. V. , Kuzmina E. R.
Published: December 2023

Exercise-induced bronchoconstriction mostly presents in patients with asthma, although it is generally recognized that physical activity provokes, but not causes asthma. The lecture discusses the pathogenesis of the syndrome of exercise-induced bronchoconstriction, its diagnosis which includes bicycle ergometry or treadmill test, as well as registration of the flow-volume curve of forced exhalation before and at different time intervals during recovery after exercise challenge test. Besides, indications, and contraindications to the test are listed as well as methodology and the interpretation of the results are considered in detail. A clinical example of the detection of exercise-induced bronchoconstriction in a young adult patient is also given.
KANSER HASTALARINDA EGZERSİZ UYGULAMALARININ SAĞLIKLA İLİŞKİLİ FİZİKSEL UYGUNLUK PARAMETRELERİ ÜZERİNDEKİ ETKİLERİ: SİSTEMATİK BİR DERLEME
Authors: GEZEN BÖLÜKBAŞ Merve , VATANSEVER Şerife
Published: December 2023

Artan sayıda yeni kanser vakaları ve hayatta kalma oranlarının birleşimi, benzersiz sağlık bakımı gereksinimleri olan büyük ve hızla büyüyen bir nüfusa yol açmıştır. Egzersiz, kanser hastalarının karşılaştığı sorunları ele almaya yardımcı olacak bir strateji olarak önerilmektedir. Büyüyen bir araştırma kitlesi tarafından desteklenen büyük sağlık kuruluşları, egzersizi kanser tedavisine dahil etmenin önemini genellikle belirlemekte ve hastalara fiziksel olarak aktif olmalarını tavsiye etmektedir. Bu çalışmanın amacı; kanser tedavisine devam etmekte olan yetişkin bireylerde sağlıkla ilişkili fiziksel uygunluğu geliştirmek için tasarlanan egzersiz uygulamalarının etkilerine ilişkin bilimsel kanıtları sistematik olarak gözden geçirmektir. Bu çalışma sistematik derleme niteliğindedir ve Ocak 2017–Eylül 2021 tarihleri arasında Pubmed ve EBSCOhost veri tabanlarından İngilizce dizinler taranarak gerçekleştirilmiştir. Sistematik Derlemeler ve Meta-Analiz Protokolleri için Tercih Edilen Raporlama Öğeleri (The Preferred Reporting Items for Systematic Reviews and MetaAnalyses - PRISMA) araştırmanın yönlendirilmesinde ve araştırma raporunun yazımında bir kılavuz oluşturmuştur. Araştırmaya toplam 22 çalışma dahil edilmiştir. Bu derlemede sunulan kanıtlar incelendiğinde, kanser türü, tedaviye bağlı olarak görülen yan etkiler ve fiziksel bozukluklar göz önünde bulundurularak, kanser tedavisi öncesinde, sırasında veya sonrasında herhangi bir zamanda egzersiz programlarının sağlıkla ilişkili fiziksel uygunluğu, fizyolojik ve psikososyal alanları olumlu etkileyebileceğini güçlü bir şekilde desteklemektedir. Bu bağlamda çeşitli kanser türüne ve kanser tedavisine bağlı görülen semptomları en aza indirmek ve hastaların yaşam kalitesini arttırmak için kişiye özel egzersiz reçetelerini kanser tedavi sürecine entegre edilmesine ihtiyaç vardır.
U16 ERKEK FUTBOLCULARIN ALT EKSTREMİTE KASLARINA YÖNELİK UYGULANAN 8 HAFTALIK KOMPLEKS ANTRENMANLARIN MOTORİK ÖZELLİKLER VE FUTBOL BECERİLERİ ÜZERİNE ETKİLERİ
Authors: KILIÇ Levent , TAŞKIRAN Mehmet Yavuz
Published: December 2023

Bu çalışmanın amacı, U16 erkek futbolcuların alt ekstremite kaslarına (hamstring, quadriceps ve kalf kasları) yönelik uygulanan 8 haftalık kompleks antrenmanların motorik özellikler (kuvvet, çeviklik, dayanıklılık, denge, sıçrama) ve futbol becerileri üzerindeki etkilerinin tespit edilmesidir. Araştırma, ilişkisel tarama modeline uygun olarak gerçekleştirilmiştir ve araştırmanın evrenini, 2021-2022 futbol sezonunda İstanbul’daki spor kulüplerinin U 16 yaş gruplarında futbol oynamakta olan yaklaşık 9775 sporcu oluşturmaktadır. Araştırmanın örneklemi ise İstanbul ili Başakşehir ilçesinde faaliyet gösteren Başakşehir Belediye Spor U16 futbol takımı ve Merkez Kayaşehir Spor U16 futbol takımlarında futbol oynamakta olan toplam 48 erkek sporcudan oluşmuştur. Antrenmanlar çalışma grubunda yer alan 24 erkek futbolcuya 8 hafta süre ile haftada 2 gün olarak uygulanmıştır. On farklı egzersiz içeren bu antrenmanlarda quadriceps, hamstring ve kalf kaslarına yönelik kuvvet egzersizleri ile devamında çeviklik egzersizlerine yer verilmiştir. Kontrol grubu rutin antrenman programına devam etmiştir. Katılımcılar üzerinde boy ve ağırlık ölçümü, dikey sıçrama becerisi ölçümü, denge becerisi ölçümü, aerobik dayanıklılık ölçümü, çeviklik becerisi ölçümü, kas kuvveti ölçümü, futbol becerileri ölçümü (top sürme beceri testi, pas becerisi testi, şut atma becerisi testi, şut hızı beceri testi) gerçekleştirilmiştir. Verilerin analizi nicel analiz yöntemleri kullanılarak yapılmıştır. Bunun için SPSS 25.0 programından faydalanılmıştır. Analizlerin tamamı %95 güven aralığında ve p0,05). Buna karşın çalışma grubunda bulunan futbolcuların son testlerindeki ölçümler istatistiksel olarak anlamlı bulunmuştur (p
A Trunk Diameter Estimation Mobile App for the Masses
Authors: Feng Zhengpeng , Xie Mingyue , Holcomb Amelia , Keshav Srinivasan
Published: December 2023

Forest inventories can monitor changes in forest carbon sinks and assess forest biodiversity, which is crucial for studying the role of forests in responding to climate change. In recent years, methods for implementing parts of forest surveys on smartphones have often only been supported on specialized devices or a limited number of models. Most methods also assume a large spacing between trees and unoccluded trunks, and hence are unable to cope with realistic forest environments. We present an intuitive mobile application that can run on most common Android devices and estimate tree diameter in near real-time from a single image capture. We collected 154 samples in three countries across varying latitudes, testing our app in challenging conditions including occlusion, leaning trees, and irregular shapes. Our algorithm has a MAE of 2.31 cm and an RMSE of 3.16 cm. In addition to ensuring measurement accuracy, diameter measurement using our app is approximately 5 times faster than traditional manual surveying. Our research offers a low-cost, accurate solution for rapid trunk diameter measurement, expanding its applicability to a wider range of smartphone models and field scenarios.
REPRESENTATION OF POLICE IN KANJURUHAN STAMPEDE
Authors: Karensa Edo
Published: December 2023

This study examines the National Police's representation in a Twitter video (@DivHumasPolri) after the Kanjuruhan Stadium stampede, where over 130 lives were lost. The police faced criticism for allegedly using tear gas during the incident, in violation of FIFA regulations. The official National Police account responded with a 1:09 video showing police assisting the stampede victims. This research employs Hall's (1997) representation framework to elucidate the intended meaning of the video producers and multimodal analysis to find that the police use semiotic resources to represent themselves in the Kanjuruhan video. Police tried to identify themselves as key helpers for the Kanjuruhan victims, also victims during the incident, and partners of the supporters. National Police, as the video producer, was able to select relevant messages to maintain their public image and simultaneously communicate smoothly to the public regarding their position on the incident.
Reparative effect of different dietary additives on soybean meal-induced intestinal injury in yellow drum (Nibea albiflora)
Authors: Ma Shipeng , Wang Ligai , Zeng Yanqing , Tan Peng , Chen Ruiyi , Hu Weihua , Xu Hanxiang , Xu Dongdong
Published: December 2023

Soybean meal (SBM) is an acceptable replacement for unsustainable marine fish meal (FM) in aquaculture. However, we previously reported that high dietary SBM supplementation causes intestinal inflammatory injury in yellow drum (Nibea albiflora). Accordingly, a 4-week SBM-induced enteritis (SBMIE) in yellow drum trial was conducted first, followed by a 4-week additive-supplemented reparative experiment to evaluate the reparative effect of five additives on SBMIE in yellow drum. The control diet comprised 50% FM protein substituted with SBM. The additive-supplemented diet was added with 0.02% curcumin (SBMC), 0.05% berberine (SBM-BBR), 0.5% tea polyphenols (SBM-TPS), 1% taurine (SBM-TAU), or 0.8% glutamine (SBM-GLU) based on the control diet, respectively. The weight gain (WG), specific growth rate (SGR), feed efficiency ratio (FER), and survival rate (SR) of fish fed the additive-supplemented diets were significantly higher than those of fish fed the SBM diet. The WG, SGR, and FER of fish fed the SBMC, SBM-GLU and SBM-TAU diets were significantly higher than those of fish fed other diets. Moreover, fish fed the additive-supplemented diets SBMC and SBM-GLU, exhibited significantly increased intestinal villus height (IVH), intestinal muscular thickness (IMRT), and intestinal mucosal thickness (IMLT) and significantly decreased crypt depth (CD) in comparison with those fed the SBM diets. The relative expression of intestinal tight junction factors (ocln, zo1), cytoskeletal factors (f-actin, arp2/3), and anti-inflammatory cytokines (il10, tgfb) mRNA was remarkably elevated in fish fed additive-supplemented diets than those of fish fed the SBM diet. Whereas, the relative expression of intestinal myosin light chain kinase (mlck) and pro-inflammatory cytokines (il1, il6, tnfa) mRNA was markedly lower in fish fed the additive-supplemented diets. The highest relative expression of intestinal ocln, f-actin, and arp2/3 and the lowest relative expression of intestinal mlck were found in fish fed the SBMC diet. Hence, all five dietary additives effectively repaired the intestinal injury induced by SBM, with curcumin exhibiting the strongest repair effect for SBMIE in yellow drum.
Individual differences and creative ideation: neuromodulatory signatures of mindset and response inhibition
Authors: Khalil Radwa , Agnoli Sergio , Mastria Serena , Kondinska Angela , Karim Ahmed A. , Godde Ben
Published: December 2023

This study addresses the modulatory role of individual mindset in explaining the relationship between response inhibition (RI) and divergent thinking (DT) using transcranial direct current stimulation (tDCS). Forty undergraduate students (22 male and 18 female), aged between 18 and 23 years (average age = 19 years, SD = 1.48), were recruited. Participants received either anodal tDCS of the right IFG coupled with cathodal tDCS of the left IFG (R + L−; N = 19) or the opposite coupling (R−L+; N = 21). We tested DT performance using the alternative uses task (AUT), measuring participants’ fluency, originality, and flexibility in the response production, as well as participants’ mindsets. Furthermore, we applied a go-no-go task to examine the role of RI before and after stimulating the inferior frontal gyrus (IFG) using tDCS. The results showed that the mindset levels acted as moderators on stimulation conditions and enhanced RI on AUT fluency and flexibility but not originality. Intriguingly, growth mindsets have opposite moderating effects on the change in DT, resulting from the tDCS stimulation of the left and the right IFG, with reduced fluency but enhanced flexibility. Our findings imply that understanding neural modulatory signatures of ideational processes with tDCS strongly benefits from evaluating cognitive status and control functions.
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Authors:   GITR Film & Televizion School, editorial board of the journal “Questions of Cultural Studies”, Liusyi A.P.
Published: December 2023

Review of the book by the famous philologist O.V. Bogdanova “Petersburg text of Russian literature (second half of the twentieth century)”, in which the work of Andrei Bitov, Sergei Dovlatov, Mikhail Kuraev, Tatyana Tolstoy, Joseph Brodsky, Victor Pelevin was “registered” in the modern “Petersburg text” of Russian literature. It is shown how in the book each of the writers from a special angle sees St. Petersburg-Petrograd-Leningrad, the great city in its special incarnation — artistic, ironic, mystical, fairy-tale-mythological, philosophical, visionary, which predetermined the essayistic style of the review.
Anthology pro et contra as the most effective method of cultural cognition of the phenomenon of Athanasius Fet
Authors:   independent researcher,  Writers' Union of Russia, Korneeva L.N.
Published: December 2023

We offer a detailed review of the recently published anthology “A.A. FET: PRO ET CONTRA”, created by the famous researcher of the spirituality of Russian poetry T.A. Koshemchuk. The article actualizes the anthology as a significant achievement of Russian science on the way to overcoming historical unrighteousness in relation to the great Russian poet Afanasy Fet, who is still misunderstood in all the depth of his specialness and therefore underestimated. The new anthological reading of Fet is shown as the reduction of polemical flows about the poet to the desired effect of heuristic updating of his image. The work reveals the exceptional productivity of the comparative method pro et contra in combination with the depth and accuracy of the concept of the creator of the anthology for comprehending the uniqueness of the worldview of A.A. Fet, revealing the phenomenon of his “spiritual personality”, awareness of his “moral aristocracy”, designating the defining features of his poetics — “ethereal breath of thought”, “freely floating existence of meaning in sounds”. The author of the article nominates the reviewed anthology as an opening for readers of an unmistakable path of personal approach to the Fetal mystery.
Culture category in the novel “The Homeless” by Stefan Jeromsky
Authors:   RAE, Department of Philosophy, Theology and Religious Studies ANO VO “Slavic-Greek-Latin Academy”, Panishchev A.L.
Published: December 2023

This article is devoted to analysis to the concept of culture in the roman of Stefan Żeromski “Homeless People” (“Ludzie bezdomni”). The paper notes that at the end of the XIX century, the understanding of culture in the context of the class division of society was established in the social environment, which ultimately led to the formalization of moral norms and a spiritual crisis.
Bases teóricas de la conciencia ambiental como estrategia para el desarrollo sostenible
Authors: Olivares Sánchez Rosa Elena , Leyva Aguilar Nolberto Arnildo
Published: December 2023

A lo largo de la historia, los cambios en nuestra forma de vida han originado transformaciones significativas en el ambiente que de distintas maneras nos afecta hoy en día. Objetivo. Analizar las bases teóricas de la conciencia ambiental. Metodología. Se realizó una revisión narrativa de análisis docuementa, la búsqueda se realizó de manera electrónica en diversas bases de datos científicos como Myloft, Scopus, Scielo, EBSCO host, Google Académico, Web of Science, para las referencias se utilizó el gestor bibliográfico Mendeley sobre las siguientes teorías: ecologista de Bronfenbrenner, desarrollo humano sostenible, teoría política ecológica de Dryzek, desarrollo moral de Kohlberg y las inteligencias múltiples de Gardner; se analizó los conceptos de conciencia ambiental y sus dimensiones activo, cognitivo, afectivo y conativo. Conclusión. Se llegó a la conclusión que, para abordar los problemas ambientales, se requiere que tanto individual como social se adopten de inmediato conductas que promuevan la preservación del ambiente, lo que implica promover el desarrollo de la conciencia ambiental en diferentes contextos.
Sivaslı Divan Şairleri ve Bilinmeyen Bazı Şiirleri
Authors: YAVUZ Seyit
Published: December 2023

Kültür ve edebiyat tarihimizin önemli kaynaklarından biri de mecmualardır. Mecmualar, biyografik eserlere dahil olmamış, daha önce bilinmeyen şairlerin ve şiirlerin ortaya çıkmalarını sağlar. Bu sebeple özellikle son yıllarda mecmualar üzerine yürütülen çalışmaların sayısı artmaya devam etmektedir. Bu yazının konusu olan mecmua Süleymaniye Kütüphanesi Hüseyin Şemsi-Fatih Güneren bölümünde 38 arşiv numarası ile kayıtlıdır. Süleymaniye Kütüphanesine Şems-i Sivasî’nin son kuşak torunları tarafından bağışlanan mecmuada birçok divan şairiyle birlikte Sivaslı şairlere ve şiirlerine de yer verildiği görülmektedir. Mecmuada Sivaslı şairlerin ve şiirlerinin sayısının fazla olması ve mecmuanın Şems-i Sivasî’nin torunları tarafından kütüphaneye bağışlanması, bu mecmuanın Sivaslı bir mürettip tarafından tertip edildiği düşüncesini akla getirmektedir. Bu çalışmada mecmualarla ilgili kısaca bilgi verilecek, daha sonra mecmuanın ne zaman ve kim tarafından tertip edildiği sorularına cevap aranacaktır. Ardından mecmuanın muhteviyatı hakkındaki değerlendirme ve tespitler paylaşılacaktır. Son bölümde Sivaslı divan şairleri ve bilinmeyen şiirlerinin transkripsiyonlu metinleri aktarılacaktır.
Calidad académica-	razón de ser y las finanzas - de la Universidad Autónoma de Nayarit
Authors: Montes Irma Leticia Contreras , Cárdenas Juan Francisco Gomez , Martínez César Rafael Gómez , Peña Griselda Carmona
Published: December 2023

El presente caso se enfoca en dar a conocer la estructura y análisis financiero de una institución pública de educación media superior y superior, cuya finalidad es brindar servicios educativos de calidad,  con el propósito de determinar que tanto afecta la situación financiera en el cumplimiento de los objetivos sustantivos de la institución, esto a través de la utilización de razones financieras básicas; considerando que es una entidad que recibe subsidios de origen federal y estatal, la generación de recursos propios no representa un monto considerable, por lo que su funcionamiento depende de la percepción de dichos subsidios. Así mismo se realizará un análisis de las principales disposiciones federales, estatales y propias por las cuales se rige la institución, considerando que es un ente público autónomo constitucionalmente. En el aspecto financiero se hará análisis de un documento básico que es la “Cuenta Pública” la que se tiene como obligación presentar dentro de los primeros dos meses después de concluido el ejercicio fiscal, este informe contiene los principales estados financieros que reflejan el estatus de la entidad.
Utilização de fibras naturais como reforço de materiais compósitos poliméricos
Authors: Galvão Neto Leoncio Soares
Published: December 2023

Os materiais compósitos poliméricos desempenham um papel significativo em diversas indústrias devido às suas características de leveza, resistência e versatilidade. Este artigo explora a crescente tendência de utilizar fibras naturais como reforço em compósitos poliméricos, destacando suas propriedades, vantagens e desafios. As fibras naturais, como juta, sisal, algodão e bambu, apresentam uma ampla gama de propriedades, incluindo resistência à tração, módulo de elasticidade e densidade variadas. Elas são atrativas devido à sua biodegradabilidade, baixo peso e disponibilidade econômica. No entanto, a absorção de umidade e a aderência insuficiente à matriz polimérica são desafios que precisam ser superados. Pesquisas recentes têm focado em otimizar o uso de fibras naturais em aplicações industriais, como na indústria automobilística, construção civil e embalagens. Estratégias de tratamento e modificações químicas estão sendo desenvolvidas para melhorar o desempenho das fibras naturais em compósitos. Desta forma, a utilização de fibras naturais em materiais compósitos poliméricos oferece um caminho promissor para a criação de soluções mais sustentáveis e econômicas. Com a pesquisa e o desenvolvimento contínuos, esses materiais reforçados por fibras naturais têm o potencial de desempenhar um papel vital na evolução das indústrias, contribuindo para a busca por materiais mais ecológicos e eficazes.
Análise de viabilidade de implantação de um sistema de geração fotovoltaico a partir da nova legislação
Authors: Felippin Guilherme Marques da Rosa , De Souza Simone Silva Frutuoso
Published: December 2023

Este artigo tem o propósito de apresentar uma análise de viabilidade de implementação de um sistema fotovoltaico em uma residência unifamiliar a partir de uma comparação entre a antiga e a nova lei. O estudo dispõe de uma metodologia de análise de campo, onde foi necessário a coleta de dados in loco e a realização de orçamentos em empresas da região para que os resultados fossem precisos. Como ferramenta de análise foram utilizados os parâmetros financeiros payback, Valor  Presente  Líquido  (VPL)  e  Taxa  Interna  de  Retorno  (TIR).  Os resultados obtidos se mostraram bastante satisfatórios e auxiliaram na tomada de decisão em relação a viabilidade da implementação do sistema fotovoltaico. Com isso, este artigo pode contribuir com linhas de pesquisas que desejam realizar estudos comparativos com outro modelos de energia sustentável, ou até mesmo outros modelos de edificações.
KETERTARIKAN MINAT MAHASISWA MEMILIH PROGRAM STUDI S1 AKUNTANSI
Authors: Permata Tiara Diva , Hardiningsih Pancawati
Published: December 2023

Abstract
This study aims to determine the effect of educational costs, socioeconomic status and motivation on the interest in choosing an undergraduate accounting study program. This type of research is quantitative research using primary data and distributing questionnaires via the Google form. The population in this study were students of the S1 Accounting study program at tertiary institutions who had accreditation A in the city of Semarang. The sample in this study were students of the S1 accounting study program for the 2019-2022 period who were still active. The sampling method used was purposive convenience sampling and a total of 119 students were obtained. The data analysis technique uses multiple linear regression analysis. The results of the study show that educational costs and motivation have a positive and significant effect on students' interest in choosing an undergraduate accounting study program, while socioeconomic status has no effect on students' interest in choosing an undergraduate accounting study program.
PENTINGNYA PENERAPAN PERATURAN PEMERINTAH NOMOR 44 TAHUN 2022 KEPADA PENGUSAHA KENA PAJAK DI WILAYAH JABODETABEK
Authors: IGP Ratih Andaningsih , Novita Novita , Muis Muhammad Abdul
Published: December 2023

The purpose of this study is to find out more about PP No 44 of 2022 regarding the application of value added tax on goods and services and sales tax on luxury goods to taxpayers and taxable entrepreneurs in the Jabodetabek Region. The research  method used is a qualitative descriptive method with a factor analysis content approach using 25 respondent data. Researchers used direct interviews with medium sized business people and franchise business people in the Jabodetabek area.This research is very useful to find out the level of understanding of medium sized trading businesses regarding the implementation of Government egulation No 44 of 2022 concerning the application of the value added tax on goods and services and the sales tax on luxury goods and its implementation in sales transactions.The limitations of this research are only limited to the application of value added tax on goods and services and sales tax on luxury goods in the Greater Jakarta area and its surroundings. The reults of the research are to increase public understanding, especially traders and medium-sized businesses for the implementation of PP No 44 of 2022 concerning the application of value added tax on goods and sales tax on luxury goods that support the national income sector
PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM SIKLUS PRODUKSI SEBAGAI PENENTUAN BIAYA PRODUKSI PADA UMKM MELIA CAKES
Authors: Nur Noviana Tarissa , Nurodin Idang , Martaseli Evi
Published: December 2023

Based on the current phenomena, the UMKM does not correct for record and count production costs and is still not completely used in the production cost statement. This study aims to describe the production cost determined after the implementation of the Accounting Information System of Production Cycle  database. A qualitative method was used, and the types of data used were observations, interviews, and documentation. The results of this study indicate that Melia Cakes business activity still used the manual of record and count production costs. The production cost was determined almost correctly by Melia Cakes, but there are still costs not included in the production cost. Therefore, implementation of the Accounting Information System of Production Cycle is required for business activity. Because the Accounting Information System makes it easier to count, record, and determine production costs, it also provides an effective and efficient control of production costs.
PENGARUH KINERJA MODAL INTELEKTUAL TERHADAP KUALITAS LABA
Authors: Pratiwi Annisa Anjani , Widiatmoko Jacobus , Indarti Maria Goreti Kentris
Published: December 2023

This study aims to examine the effect of the performance of intellectual capital in the form of human capital, employed capital, and structural capital with company characteristics consisting of firm size, leverage, profitability as control variables on earnings quality. This research uses Penman's (1998) model as a measure of earnings quality, while Pulic's (1999) model as a measure of intellectual capital. Sampling used a purposive sampling method and produced 380 selected samples. The data used is secondary data taken from the annual financial reports of manufacturing companies listed on the IDX for 2019 – 2021. The results show that capital employed and structural capital have a significant positive effect on earnings quality, while human capital has no effect on earnings quality. The control variable firm size has a significant positive effect on earnings quality, while leverage and profitability have no effect on earnings quality.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS
Authors: Jovy Muhammad jovy shidqy , Suranta Eddy , Midiastuty Pratana Puspa
Published: December 2023

The aim of this research is to examine and obtain evidence regarding the relationship between audit committee characteristics and the cost of equity capital in the banking sector. The dependent variable in this research is the cost of equity and is calculated using the earning price approach method. The independent variables in this research are the characteristics of the audit committee which consist of size, financial expertise, frequency of meetings, proportion of the audit committee that is female and tenure. Then what was used as a sample in this research were banking companies listed on the Indonesia Stock Exchange during the 2015-2021 period with several sample criteria which were determined at the beginning of the research so that the number of observations used in this research was 98 observations with a total of 18 companies. . The research results prove that the size of the audit committee, the frequency of audit committee meetings and the tenure of the audit committee have a positive influence on the cost of equity capital. The audit committee's financial expertise has no influence on the cost of equity capital. The proportion of the audit committee that is female has a negative influence on the cost of equity capital.
The Possible Link Between Oral Microflorae and Oral Cancer Development: A Literature Review
Authors: Moradi Abouzar , Sadeghi Sarina , Asadi Farnaz
Published: December 2023

Oral squamous cell carcinoma (OSCC) research is still inconclusive due to methodological differences and constraints. The study aimed to review the function of oral microflora in the progression of oral cancer and to highlight the need for good oral hygiene practices for various reasons beyond only avoiding dental problems such as cavities and gum disease. Oral carcinoma is a rapidly increasing cancer with a high mortality rate, particularly in adolescents and young adults. Despite the progress of chemotherapy and radiation therapy, the percentage of people who will be alive is less than 50% after 5 years. Oral cancer has a terrible prognosis and can spread if it is not detected early; thus, researchers should focus on developing biomarkers that might detect the disease at an earlier stage. SCC has a complex set of causes. Factors and conditions predisposing to oral cancer include tobacco, alcohol, infections (e.g., candidiasis), viruses (human immunodeficiency virus, herpes simplex virus, and human papillomavirus), and systemic conditions (iron deficiency anemia, malnutrition, and vitamin A deficiency). Changes in the structure of oral bacteria are caused by two primary risk factors for oral cancer, including smoking and alcohol consumption. These microorganisms produce carcinogenic products such as acetaldehyde, which are associated with oral cancer. The oral cavity is host to a wide variety of microflora, including fungi, bacteria, viruses, and other microorganisms, as one of the most abundant microbial habitats in the human body. Recent epidemiological research has linked specific periodontitis microorganisms to an increased risk of developing oral premalignant and neoplastic lesions. Clinicians have long noted a correlation among dental state, poor oral hygiene, and oral cancer, which may be independent of tobacco and alcohol use. Based on the results, more research is required to determine the precise results and the nature of the correlation between oral microbiota and oral cancer, considering the findings of the previous studies.
Application of systemic inflammation score for the assessment of contrast-induced acute kidney injury; a review
Authors: Mirfendereski Sam , Taghipour Mahboobe , Yadollahi Farshad , Taghavinejad Hadi , Ahmadnia Mahdieh
Published: December 2023

Contrast-related acute renal failure is a multifactorial condition that involves oxidative stress, inflammation, and direct tubular toxicity. Risk factors for contrast-induced nephropathy comprise pre-existing kidney dysfunction, diabetes mellitus, advanced age, congestive heart failure, hypotension, anemia, and volume depletion. Preventive measures include identifying high-risk patients and implementing preventive measures such as adequate hydration, minimizing contrast use, and avoiding using contrast media in patients with pre-existing renal dysfunction. The systemic inflammation score is a promising tool for predicting contrast-associated acute kidney injury (CA-AKI) in patients undergoing contrast-enhanced imaging procedures. Further studies are needed to validate the use of SIS in clinical practice and to better understand the underlying mechanisms of inflammation in (CA-AKI).
Effects of positive end expiratory pressure during laryngeal mask airway anesthesia on respiratory parameters and abdominal pain in cataract surgery
Authors: Imashi Reza , Ghamari Ali Akbar , Dadman Shaghayegh , Sakha Hanieh , Rahimipanahi Jafar , Fathi Amirhossein
Published: December 2023

Introduction: The purpose of this study was to evaluate the effects of positive end expiratory pressure (PEEP) on respiratory parameters and abdominal pain in patients ventilated with a laryngeal mask during cataract surgery. Methods: This clinical trial study included 80 patients in need of cataract surgery (40 in the group without PEEP and 40 in the group with PEEP at 5 cmH2O) who underwent laryngeal mask ventilation during general anesthesia. The parameters of dynamic compliance, pressure peak (Ppeak), tidal volume, SpO2, EtCO2, heart rate, non-invasive blood pressure, and abdominal pain were recorded at intervals of 1, 5, 10, and 20 minutes after the start of anesthesia and were compared between the two groups. Results: Respiratory parameters, heart rate and systolic and diastolic blood pressure were not significantly different between two groups, and only the mean tidal volume at 5, 10, and 20 minutes was significantly higher in the group without PEEP. Conclusion: Application of 5 cmH2O PEEP during ventilation with laryngeal mask in patients undergoing cataract surgery had no significant effect on improving respiratory parameters and pain in the gastric area.