bluuebunny/crossref_metadata_2025 huggingface dataset:
FabriCity-XR: A Phygital Lattice Structure Mapping Spatial Justice – Integrated Design to AR-Enabled Assembly Workflow
Authors:   Texas Tech University, Huckabee College of Architecture, Mehan Asma , Howell Cole ,   Texas Tech University, Huckabee College of Architecture, Montejano Edgar ,   Texas Tech University, Huckabee College of Architecture, Stuckemeyer Jessica ,   Texas Tech University, Huckabee College of Architecture, Mostafavi Sina ,   Texas Tech University, Huckabee College of Architecture
Published: May 2024

The research discussed in this paper centers around the convergence of extended reality (XR) platforms, computational design, digital fabrication, and critical urban study practices. Its aim is to cultivate interdisciplinary and multi- scalar approaches within these domains. The research endeavor represents a collaborative effort between two primary disciplines: critical urban studies, which prioritize socio-environmental justice, and integrated digital design- to-production, which emphasize the realization of volumetric or voxel-based structural systems. Moreover, the exploration encompasses augmented reality to assess its utilization in both the assembly process of the structures and the integration of phygital (physical and digital) data with the physical environment. Within the context of these research scopes, this paper introduces FabriCity-XR as an interactive phygital installation. In addition to presenting an overview of the integrated research driven and performative design to production methodologies, the project showcases the practical implementation of web-based augmented reality trails, eliminating the requirement for external applications for interaction. This approach allows users to seamlessly navigate and engage with phygital content overlaid on physical objects using their personal smart devices. The result is a captivating and immersive user experience that effectively merges the physical and digital realms.
Future Use Architecture: Connecting housing policy, housing typology, and resource use for housing in Canada
Authors:   Peter Guo-hua Fu School of Architecture, McGill University Think-tank and Research in Architecture and Circular Economy (TRACE) lab, McGill University, Rondinel-Oviedo Daniel R. , Pomasonco-Alvis Martha ,   Think-tank and Research in Architecture and Circular Economy (TRACE) lab, McGill University, Keena Naomi ,   Peter Guo-hua Fu School of Architecture, McGill University Think-tank and Research in Architecture and Circular Economy (TRACE) lab, McGill University
Published: May 2024

This study investigates the potential of residential building material stock in Canadian cities to address Canada’shousing and retrofitting needs. We introduce the concept of Future-Use Architecture (FUA) within a Circular Economy(CE) design approach. Cities are significant contributors to a nation’s material resource use, but they are also banksof materials. In alignment with Canadian government policies and projections, the study addresses the imperative ofretrofitting 600,000 homes annually until 2040 and meeting the demand for 2.3 million new homes between 2021 and2030. FUA involves incorporating recovered materials into new building designs and the early integration of end-of-life building strategies, such as design for disassembly. This approach encompasses a comprehensive evaluation of urban building material stocks and the development of reuse and recycling strategies.This paper builds on prior work by the authors that investigated the potential carbon emission reductions throughmaterial recovery in Canadian housing stocks. Taking this as a starting point, it links this knowledge to current government policies for renovating and building new housing in Canada by 2040. The findings highlight the substantial quantities of building materials embedded in our structures and the considerable potential for reducing environmental impacts, such as carbon emissions, through adopting the Future-Use Architecture (FUA) approach. However, it becomes apparent that substantial shifts in both material supply and construction practices within Canada are imperative to fully unlock the potential of FUA and efficiently utilize the materials stored in our buildings.
The Best Laid Plans...
Authors:   The University of Arizona, Hardin Mary C.
Published: May 2024

A design-build studio that focused on building a residence with scoria and documenting the performance of its thermal mass wall assemblies concluded with an unintentional contribution to the municipal code regarding building air tightness. The research question was dramatically altered by unforeseen building performance results.
Re-Imagining Tea Carts in Calicut
Authors:   Independent consultant, Lukose Anna Mariya , Ali Naerra ,   Independent consultant
Published: May 2024

Calicut, situated along the Coast of Malabar in Kerala, India, is known as the “city of spices” due to its significance as a trading port in the 13th century.1 With the city’s evolution, infrastructure upgrades have left behind void and inactive urban spaces with issues around hygiene, safety and inclusivity in the public realm. In this light, we identified tea carts as a microscale inter-vention to study and intervene upon.
DESIGN AND EXPERIMENT OF SPRAY BOOM INCLINATION CONTROL SYSTEM
Authors: LI Fang , BAI Xiaohu
Published: May 2024

During field operations of the spray boom sprayer, the distance between the ends of the spray boom and the height of the crop canopy affects the uniformity of spraying, requiring operators to manually adjust the spray boom to be parallel to the crop canopy, which impacts operational efficiency. This study presents the design of a boom tilt control system, consisting of a main control node, distance measurement node, vehicle tilt detection node, and spray boom tilt control node. The bus communication protocol for the spray boom tilt control system is defined according to the ISO11783 standard, and a serial communication network is designed, along with the development of a real-time dynamic monitoring interface for the spray boom. The system automatically monitors the height of the boom and the tilt of the vehicle, makes decisions based on the detection information, controls the electric actuator, and adjusts the tilt of the boom. Leveraging the advantages of fast computing speed and user-friendly human-machine interface of the PC, as well as the high cost-effectiveness and small size of the microcontroller, and the multi-master-slave structure of the CAN bus, this system can complete data acquisition, processing, and other functions required for spray boom tilt control, achieving automatic adjustment of spray boom tilt. This enhances spray uniformity and operational efficiency of the sprayer, while reducing the workload of operators.
Metodologias educativas na aprendizagem de primeiros socorros em escolas:
Authors: Mello Kelli Christiane , Barbiani Rosangela , Ciconet Rosane Mortari , Nora Carlise Rigon Dalla , Schaefer Rafaela , Junior Nelson  Luis Eufrasio , Attademo Carolinne Vargas
Published: May 2024

Objetivo: descrever as metodologias educativas e seus resultados no ensino de primeiros socorros para professores e estudantes do Ensino Fundamental. Método: revisão de escopo com artigos publicados em português, inglês ou espanhol. Incluíram-se artigos originais, artigos de revisão e relatos de experiência sobre metodologias de ensino-aprendizagem em primeiros socorros. A revisão abrangeu 21 estudos publicados entre os anos de 2015 e 2020. Resultados: abordagens educativas tradicionais do tipo treinamento teórico-prático predominaram; entretanto, como mais efetivas, foram apontadas as metodologias que oportunizam a participação ativa dos educandos na construção dos cenários e desafios de aprendizagem. As competências para educação em primeiros socorros demandam domínio de habilidades, conhecimentos e atitudes, podendo ser desenvolvidas por leigos (professores e estudantes), desde que eles recebam o devido treinamento. Aplicação pré e pós-teste foi o recurso utilizado para aferir os resultados da relação ensino-aprendizagem, com expressiva variabilidade quanto aos critérios amostrais e temporais. Conclusão: independente da metodologia educativa e do método avaliativo utilizados, a aprendizagem de primeiros socorros nas escolas produz impacto positivo na autoeficácia das respostas às situações de emergência, tanto para estudantes quanto para professores. O ensino deve ser estimulado no ambiente escolar, de acordo com as especificidades de faixa etária e com periodicidade anual.
Violência autoprovocada no Espírito Santo
Authors: Leite Franciéle Marabotti Costa , Ribeiro Ajhully Alves , Venturin Bruna , Ribeiro Luiza Eduarda Portes , Fiorotti Karina Fardin , Pedroso Márcia Regina de Oliveira , Cupertino Edleusa Gomes Ferreira
Published: May 2024

Objetivo: analisar a prevalência de casos notificados de violência autoprovocada no Espírito Santo entre os anos de 2011 e 2018 e os fatores associados. Método: trata-se de um estudo transversal que utilizou todos os casos notificados de violência autoprovocada registrados no Sistema de Informação de Agravos de Notificação entre 2011 e 2018, no estado do Espírito Santo. A análise multivariada foi realizada pela Regressão de Poisson. Resultados: a prevalência da violência autoprovocada foi de 25,1%. O grupo de 10 a 19 anos de idade teve uma prevalência cerca de 19 vezes maior de notificação de violência autoprovocada, assim como pessoas de raça/cor branca (RP: 1,26) e com deficiência/transtornos (RP: 2,85) apresentaram maior frequência desse agravo. Foi observada maior prevalência entre aqueles sem suspeita de uso de álcool (RP: 2,36), com ocorrência cerca de quatro vezes maior na residência, e um aumento em cerca de 50% dos casos sem caráter de repetição. Conclusão: as notificações de violência autoprovocada no Espírito Santo foram elevadas no período estudado e estiveram associadas a características da vítima e do evento. Profissionais de saúde são fundamentais no processo de rastreio desse agravo e consequentemente no processo de traçar estratégias de prevenção e proteção das vítimas.
Life long learning. Los retos de la Educación Permanente
Authors: Muñoz Galiano Inés María
Published: May 2024

Este libro pretende delimitar la conceptualización de la Educación Permanente a partir de sus principios y fundamentos, así como de los desafíos a que se enfrenta. El punto de partida es tomar conciencia de que un contexto en constante cambio requiere de la formación y educación de la persona, como ser individual y como ser social, lo cual demanda una educación a lo largo de toda la vida. En este sentido, se invita a evitar el reduccionismo de asociar la Educación Permanente a una etapa de la vida, a un colectivo o a un fin, para apostar por reconocer la educación como una necesidad y un derecho que contribuye a la construcción de la persona durante toda su vida e independientemente de su contexto, valorando su historia, la expresividad y la participación libre. La obra puede inspirar el trabajo de los profesionales de la educación a desarrollar la educación permanente como un proceso humanista, dirigido a conseguir un desarrollo personal, social y profesional en el transcurso de la vida de todas las personas, con el fin de mejorar su calidad de vida y la de la colectividad.
Efficiency of Some Chemical Reagents with Ultrafiltration System in the treatment of Abattoir Wastewater
Authors: NOBLE-OKEREKE Helen , ANAGA Sochi Otisi , UNAEZE Chizoba Henrietta , YUSUF, Hajara Oyiza
Published: May 2024

The study seeks to evaluate the concentration of some toxicants in abattoir wastewater prior to treatment and after treatment using ultrafiltration system. Samples of water were gathered from the reservoir of wastewater in the Gwagwalada abattoir, Abuja, Nigeria without treatment and labelled S1. Some of the water was subjected to treatment using Chlorine + Alum + Lime (S2), another with Chlorine + Alum + Lime + Activated carbon (S3). Physico-chemical parameters such as: pH, colour, nitrates etc. were analyzed. Trace metals (Zn, Cu, Fe, Pb, Mn, Ni, Co and Cd) levels in the water samples were investigated using Atomic Absorption Spectrophotometer (AAS). Concentration of pesticide residues (μg/L), antibiotics and bacterial growth were also evaluated. The S1, S2 and S3 nitrate concentrations were 271.20, 22.40 and 26.57 mg/L respectively. Level of Zinc, Copper and Lead in the trio samples investigated were within the range 0.14 to 0.24 mg/L, 0.15 to 0.24 mg/L and 0.06 to 0.17 mg/L respectively. Dichlorvos, Lambda-cyhalothrin and Chlorpyrifos were found in the 3 water samples in varying concentration. Only sample S1 shows microbial growth of Salmonella spp., Escherichia coli, Pseudomonas spp., and Shigella spp. at 52.00 ± 8.49, 58.00±31.11, >100 and 10.50 ±0.71 CFU/100ml respectively. In S1, 0.05 μg/L of oxytetracycline and 0.34 μg/ of levofloxacin were found. This study has shown that treating wastewater from the abattoir using ultrafiltration method with some reagents such as Chlorine, Alum, Lime and Activated Carbon can help in removing toxicants and purify it before releasing it into the environment.
The Role of Farming Group in Increasing the Participation of Farming Group Members in Natar District
Authors: Irwan Effendi
Published: May 2024

Farming group are farmer associations with the aim of increasing agricultural yields and improving the lives of farmers and their families. Farmer groups as forum for farmers have a role that must be carried out. A role is a set of behaviors that a person in expected to have in society. The role of farmer groups in this article is as a vehicle for learning, a vehicle for cooperation, a production unit, a place for channeling aspirations, a place for deliberations, and an organizational forum. This article intends to describe the role of farmer groups in increasing the participation of farmer group members in sidosari village, natar district. This study used qualitative research methods. The data used are primary data in the form of interviews with respondents and secondary data in the form of books, journals and interne sources. Data analysis used descriptive data analysis and Rank Spearman. Based on the research, it was found that the role of farmer groups was not related to the level of participation of farmer group members, which was still lacking for several stages, such as the planning and evaluation stages.
External Application of Ethno-Veterinary Plants to Treat Bone Fractures in Domestic and Pet Animals of the Villages in Nallamalla Forest Region of Eastern Ghats of AP, India
Authors: Babu N.V. Jayanth , Sekhar B. Raja , Rani K. Sandhya , Rao G. M. Narasimha
Published: May 2024

Bone fractures are resulted due to accidents or violent acts caused by others either willfully or negligently. In some cases, it may be due to falling or due to pathological reasons. The present survey provides information on external application of Ethno veterinary plant medicine for treating bone fractures of domestic animals by the natives of AP region in Nallamalas of Eastern Ghats of India. The therapeutical properties of 65 plant species belonging to 59 genera and 42 families are being used for treating bone fractures. Information on botanical name, vernacular name, family, plant parts used, mode of drug preparation, administration and mode of preparation of poultice are provided. The Information gathered in this study would act as vital data for scientific community.
A study on the corruption control system of the Sweden police
Authors:   Korea Anti-Corruption Law Association, Huh Koung-Mi
Published: May 2024

The purpose of this study is to examine the feature and implication of the control system of sweden police. The characteristic of the Swedish police's corruption control system is the balance between internal and external control devices. To summarize, first, A committee-centered decision-making structure prevents centralization of authority. Second, the Special Investigation Department of the National Police Agency maintains its fairness by appointing the head of the Swedish Prime Minister, ensuring independence of work, and exercising special authority to investigate corruption in specific public officials, including police officials. Third, Separate Public Prosecution Office and the National Anti-Corruption Unit are placed directly under the Minister of Justice and have the authority to investigate and prosecute corruption cases of specific public officials, including police officials. In particular, Separate Public Prosecution Office independently exercises the authority to investigate the legitimacy of police use of weapons. Fourth, prevent corruption of public funds by reviewing in advance the appropriateness of police budget use. Fifth, all decision-making processes related to police work and the exercise of police power are disclosed to the public. Sixth. It has a recruitment structure that hires qualified people with the character and ethics of a police officer. In addition, efforts are made to exclude corruption cartels and a culture of silence in police organizations by providing strong identity protection for whistle blowers.
A study on corruption in educational administration: focusing on elementary, middle and high schools
Authors:   Korea Anti-Corruption Law Association, Lee Soonja
Published: May 2024

The year 2023 was notably marked by a significant number or reports of extreme decisions made by teachers. This paper aims to explore the legal aspects of conflicts and corruption within schools as underlying causes, examining the corruption in educational administration from the perspectives of teachers, parents, and students, and proposing directions for improvement. A consensus has formed among the public regarding the severe damage to teachers' authority, and the Ministry of Education has announced policies to alleviate the burden of addressing school violence from teachers by recruiting external experts to handle these issues while protecting students' rights and preventing indiscriminate parental intervention in educational administration. Additionally, the Ministry has proposed measures to prevent extreme decisions by teachers. Among these measures, revisions were made in September 2023 to the Basic Education Act, the Special act on the improvement of teachers’ status and the protection of their educational activities, the Elementary and Secondary Education Act, and the Early Childhood Education Act, with the Special Act receiving the most significant updates. However, continuous legislative improvements are necessary for the faithful fulfillment of the state's legislative duties based on Article 31 of the Constitution. This paper reviews and evaluates the newly revised or established provisions in the Special act on the improvement of teachers’ status and the protection of their educational activities, including preventing unjust dismissal of teachers, expanding the scope of activities considered as infringement upon educational activities, introducing measures against protectors of educational activity infringement, prohibiting the reduction or concealment of such infringements, mandatory reporting of infringements, and the teacher protection indemnity project provisions. Despite the effort and time invested, many aspects were found lacking, leading to the proposal of new amendments. This study also analyzes four proposed amendments to the Teacher Status Law and offers various perspectives on boosting teachers' morale.
SEBUAH META ANALISIS TENTANG PENGARUH SOFTWARE AKUNTANSI TERHADAP PERUSAHAAN
Authors: Nanda Vito  , Munandar Agus
Published: May 2024

The purpose of this analysis is to gain empirical data concerning the effect of what an Accounting Software has on the firms and users. The data that is used on this study consists of 7 research papers. In theory, digital software are meant to be a practical, easy to use, and efficient tool that can be used by a User. This Research will be done in the style of a meta-analysis. There are many benefits with using this method, such as already having existing research to be the main data set. With that fact in mind, we can use numerous papers as reliable sources to base this meta-analysis on. This analysis will contain numerous research papers concerning the effects of what an Accounting Software has on a firm. The results of this analysis show that Accounting Software have a positive impact on the efficiency and practicality of the accounting process, This is due to the basic purpose on why an accounting software was made in the first place, to help and simplify work for users.
Keywords: Accounting Software, Accounting Programs, Accounting
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE SEBELUM DAN SELAMA PANDEMI COVID-19
Authors: Halim Viena , Yohanes
Published: May 2024

The purpose of this research is to obtain empirical evidence on these factors are the variables of commisioner independent, committe audit, profitability, leverage, company size, sales growth and tax avoidance. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. There were 168 manufacturing companies that are listed from 2018 to 2020. Samples are obtained through purposive sampling method. The sample taken for this research is 70 companies, so that the total data used as the research sample was 210. The analysis method used in this research is multiple regression.This results of this research that profitability and leverage have a significant influence on tax avoidance. Meanwhile, commisioner independent, audit committee, company size, sales growth has no effect on tax avoidance. Profitability has an effect on tax avoidance because if the company has a high profit, the company will try to reduce tax expense by tax avoidance, so that the profit earned by the company can still be maximized. The results of this study are in line with agency theory which states that managers have the hope of being able to increase profits or high company profitability because of the benefits obtained, namely getting compensation from the principal (company owner). The principal does not want the company to do tax avoidance, but the manager wants to do it to keep getting optimal profit so that the manager can get compensation from the principal. Leverage has an effect on tax avoidance because the increasing level of corporate debt will increase the amount of debt from third parties, with an increase in the amount of debt it will increase interest costs and will make the tax expense paid decreases. So that the use of debt by the company can be used for tax savings by obtaining incentives in the form of interest expense which will be a deduction from taxable income. The results of this study are in line with the trade off theory which states that if a company uses debt as its financial funding, it will provide benefits to reduce the company’s tax costs, because according to the company, debt has a fixed burden, namely interest costs. Interest costs are part of the burden that reduces the company’s taxable income (deductible expense) so that using debt will provide a positive relationship with tax avoidance actions taken by the company.
Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, Size, Independent Commissioners, Audit Committe.
Analisa Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pada Pelaku Usaha Bisnis Online
Authors: Kurnianto Daniel , Iskandar Deni
Published: May 2024

The purpose of this study is to find out how taxpayer awareness, understanding of taxation, and knowledge of taxation affect taxpayer compliance. The independent variables of this study are tax knowledge, understanding of taxation, and taxpayer awareness. In addition, taxpayer compliance is the dependent variable in this study. The population and sample of this study are online business people in Jakarta. The study used a purposive sampling strategy to collect data by sending questionnaires to people who had online businesses. A total of 92 respondents were obtained. This study used IBM SPSS 25 for multiple linear analysis in this study. The findings of this study show that simultaneously the independent variable has a positive and significant effect on the dependent variable. The variable of tax understanding and the variable of taxpayer awareness both have a positive effect on taxpayer compliance, while the variable of tax knowledge does not have a significant effect on taxpayer compliance
Keywords : tax knowledge, tax understanding, taxpayer awareness, taxpayer compliance, online business
Dividen, Struktur Kepemilikan dan Tindakan Perataan Laba
Authors: Lie Jesica , Alexander Nico
Published: May 2024

Investors' desire towards the company's profit target encourages management to take income smoothing actions making an appearance that profits are stable, but in fact, profits are not as high as stated. Income smoothing can be affected by a number of variables, including dividend payout amounts and the ownership structure of a company. In order to examine the impact of dividend payments and ownership structure on income smoothing activities in non-financial companies, this study was carried out. The sample in this study comprised of 53 non-financial companies chosen using purposive sampling from the population of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The level of dividend payment had an impact on the income smoothing, according to the results of the logistic regression analysis that was used to test the hypothesis. The more dividends the company pays out, the more likely management will employ earnings smoothing. Companies typically flatten earnings to meet the amounts of dividends to be given to shareholders so that companies can continue to pay dividends to investors. This study informs shareholders on the company's practices for adjusting earnings to accommodate for dividend payments, enabling them to make more prudent portfolio decisions going forward.
Keywords: Income smoothing, dividend, ownership structure.
Faktor - Faktor Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di DKI Jakarta
Authors: Parapat Diana Madeline
Published: May 2024

The purpose of this research is to analyze the effect of taxpayer attitudes, taxpayer awareness, and tax knowledge on taxpayer compliance in paying land and building taxes in DKI Jakarta. From a sample of 104 respondents, the authors conclude: (1) Taxpayer attitudes have a positive effect on taxpayer compliance in paying PBB. (2) Taxpayer awareness has no significant effect on taxpayer compliance in paying PBB. (3) Knowledge of Taxation has a positive and significant effect on taxpayer compliance in paying PBB. This study used the Quantitative Method and data analysis tool IBM SPSS Statistics 26 for data analysis.
 
Keywords: Land and Building Tax, Taxpayer Attitude, Taxpayer Awareness, Tax Knowledge.
The Effect Of The Economic Recession In The Covid-19 Era And Cash Flows On Financial Performance
Authors: Faustine Putri Hotasoit Anggelly , Irma Paramita Sofia
Published: May 2024

This study aims to explain and understand the effect of the Economic Recession (Decreasing Gross Domestic Product (GDP)) and Cash Flow on Financial Performance, where this research was conducted based on empirical studies on retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The population of this research is 28 retail trade sub-sector companies registered on the IDX for the period 2019 to 2021, with a total sample of 69 samples obtained using a purposive sampling method. The data analysis technique is using multiple linear regression analysis with data processing through Eviews12 software. The results of this study reveal that the Economic Recession (Decrease in Gross Domestic Product (GDP)) has an effect on Financial Performance, while Cash Flow has no effect on Financial Performance. Simultaneously, the variables of the Economic Recession (Decrease in Gross Domestic Product (GDP)) and Cash Flows affect Financial Performance.
Keywords: Economic Recession, Gross Domestic Product, Cash Flow, Financial Performance
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Logam yang terdaftar di BEI periode tahun 2018-2022)
Authors: Murni Yetty , Tobing Grace Yohana , Utami Khalida
Published: May 2024

Tax Avoidance is a company's effort to minimize the corporate tax burden paid by looking for weaknesses in tax regulations. This study aims to examine the effect of profitability, leverage, company size and independent commissioners on tax avoidance in metal sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample of this study consisted of 10 metal sub-sector manufacturing companies listed on the IDX which were selected by purposive sampling method. The analysis technique used in this research is analysis using multiple linear regression with the Eviews-12 program. The results of this study indicate profitability, and independent commissioners have a negative effect on tax avoidance, while the leverage variable and company size have no effect on tax avoidance. And the results of the determinant value (R2) in this study amounted to 28.7%, meaning that profitability, leverage, company size and independent commissioners contributed 28.7% to tax avoidance and the remaining 71.3% was explained by other variables not used in this study.
 
Keywords : Profitability, Leverage, Company Size, Independent Commissioner on Tax Avoidance.
Pengaruh Perencanaan Pajak, Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Konsumen Non-Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021
Authors: Mewati Charles Theo Tri
Published: May 2024

The purpose of this study is to examine the impact of tax planning, frm size, proftability on earnings management. The research method used in this research is quantitative using the Eviews program version 10. The data used in this study uses secondary data in the form of company financial reports in the non-primary consumer goods sector which are listed on the Indonesia Stock Exchange in 2018- 2021 periode. the sample selection in this study used a purposive sampling methode. The results of this study indicate that (1) tax planning has no signifcant eﬀect on earnings management, (2) frm size has a signifcant eﬀect on earnings management, (3) Proftability has no signifcant eﬀect on earnings management.
Keywords: tax planning, frm size, proftability, earnings management.
Pengaruh Kepemilikan Manajerial dan Capital Intensity terhadap Tarif Pajak Efektif
Authors: Tandean Vivi
Published: May 2024

This research is a quantitative research which aims to fnd out how the inﬂuence of manajerial ownership and capital intensity on eﬀective tax rate in coal mining sector listed on the Indonesia Stock Exchange for the period 2016-2020. This study uses secondary data and data analysis used panel data regression. The simultaneous test results show the results all of independent variable have a signifcant eﬀect on eﬀective tax rate. The results of panel data regression annalysis show that partially manajerial ownership have not eﬀect on eﬀective tax rate and for variables of capital intensity have a negative and signifcant eﬀect on tax aggressiveness.
Keywords: manajerial ownership, capital intensity
Beneficial Recognition of Glucose Variability for Adequate Lifestyle by Continuous Glucose Monitoring (CGM)
Authors: Kawahito Atsuko , Bando Hiroshi , Kato Yoshinobu , Yamashita Hisako , Kato Yoshikane
Published: May 2024

Recently, actual changes in blood glucose can be measured by continuous glucose monitoring (CGM) using FreeStyle Libre. The case involves a 67-year-old male patient with type 2 diabetes (T2D) treated with Multiple Daily Insulin (MDI) therapy, who underwent CGM. Analysis of the CGM data revealed that hyperglycemia resulted from increased carbohydrate intake and irregular meal timings and quantities. The estimated HbA1c from CGM was 6.6%, whereas the HbA1c value recorded at the outpatient clinic during the same period was 7.3%. The use of CGM applications encourages diabetic patients to be mindful of their carbohydrate intake in daily life, leading to an increased ratio of time spent in the target range (TIR).
Kitap Tahlili: Bir Ermeni Teröristin İtirafları (The Legacy: Memoirs of An Armenian Patriot)
Authors: Öktem Ahmet Can
Published: May 2024

Özet: 1900 İstanbul doğumlu bir Ermeni olan ve Taşnaksutyun’un faaliyetlerine çocukluğunda yakından tanıklık edip, katılan Arşavir Şıracıyan, kitabında Nemesis Operasyonu kapsamında gerçekleştirmiş olduğu suikastların öncesi ve sonrasındaki anılarını anlatmaktadır. Şıracıyan hatıratını 1965 yılında yazmaya başlamış, kitabı ise ölümünden üç yıl sonra, 1976’da kızı Sonia Şıracıyan tarafından yayınlanmıştır. Söz konusu hatıra kitabı, 1982 tarihli Fransızca baskısından Türkçe’ye çevrilerek, 1997 ve 2006 yıllarında yayınlanmıştır. Yazar kitabında karşılaşmış olduğu birçok zorluğu ve tehlikeyi, görevlerindeki çeşitli süreçleri, radikal inançlarını ve birlikte çalışmış olduğu değişik Taşnak üyelerini anlatmaktadır. Bu kitap tahlilinde, Taşnaksutyun Örgütü ve Nemesis Operasyonu konusunda açıklama, ayrıca kitapta Türklere yönelik çok sayıda göze çarpan ağır hakaret ve ithamların, yalan ve tartışılır açıklamaların, hatıratların dikkat çeken kısımlarının bazı örnekleri verilip, üzerinde yorum yapılacaktır.
WEB QUEST TECHNOLOGY AS A TOOL FOR THE FORMATION OF IT COMPETENCE OF EDUCATION SEEKERS IN PHYSICS CLASSES
Authors:   Pavlo Tychyna Uman State Pedagogical University, Reshitnyk Yulia , Stetsyk Serhii ,   Dragomanov Ukrainian State University, Ivanchenko Yevhenia ,   Pavlo Tychyna Uman State Pedagogical University
Published: May 2024

The article reveals the relevance and peculiarities of the application of the "Web Quest" technology in the educational process of general secondary education institutions. The main goal of the research consists in improving the methodical system of competence- oriented teaching of physics based on the "Web-Quest" technology. During the research, the methods of comparative analysis, graphical display of results, visualization method, method of systematization, method of processing survey results and method of summarizing research results were used. A key aspect of this technology is the consideration of students as equal co-participants in the educational process, which involves a mutual relationship where the teacher and students together make decisions, determine goals and methods of achieving educational results. An analysis of the latest research is provided, which testifies to the effectiveness of using the "Web-Quest" technology for the formation of information and digital competence of students, increasing students' interest in the subject, developing critical thinking and independence. An example of the use of an educational web quest in physics on the topic "The influence of a magnetic field on living organisms" is given. The stages of students' work on tasks are revealed. R is elaborated methodical tips for teachers of features designing lessons in physics by application educational Web quest.
MODERN PEDAGOGICAL TECHNOLOGIES AND THEIR APPLICATION IN THE WORK OF TEACHERS OF A VOCATIONAL (VOCATIONAL-TECHNICAL) EDUCATION INSTITUTION
Authors:   Pavlo Tychyna Uman State Pedagogical University, Maksiutov Andrii
Published: May 2024

The article theoretically substantiates and experimentally verified modern pedagogical technologies and their application in the work of teachers of professional (vocational and technical) education institutions. The main goal of an article is to perform an analysis of modern pedagogical technologies and their application in the work of teachers of the institution vocational and technical education. To achieve the goal, theoretical analysis of scientific works, synthesis, comparison, and generalization of approaches to the definition of theoretical aspects of modern pedagogical technologies and their application in the work of teachers of professional (vocational-technical) education institutions were used. It has been established that many learning technologies have been developed today, which prompts theoretical generalization, analysis, classification and selection of optimal methods of their use. The process of using traditional and introducing new (innovative) learning technologies proceeds spontaneously. In the procedure of their selection and implementation in the educational process, there are contradictions between: new goals of education and old ways of presenting and learning knowledge; growing volumes of information that need to be transferred to education seekers and the limited amount of study time; the urgent need for pedagogical innovations in the educational process and the insufficient development of the methodology of using new pedagogical technologies in education. The presence of these contradictions determines the need to study the effectiveness of using innovative pedagogical technologies. As a result of our research, it has been proven that the focus of attention of the pedagogical community is on vocational education institutions, which are designed to provide the labor market with qualified workers who are able to successfully work with the most modern production technologies. For this purpose, the regulatory and legal framework is dynamically updated: legal regulation of the functioning of the vocational education system, all its levels and subsystems, the activities of educational institutions of various types and forms of ownership, and the organization of various forms of education is ensured.
PEDAGOGICAL ANALYSIS OF THE CONTENT AND STRUCTURE OF ECOLOGICAL CULTURES OF ENVIRONMENTAL SPECIALISTS
Authors:   Pavlo Tychyna Uman State Pedagogical University, Parakhnenko Vladyslav , Honcharuk Vitalii ,   Pavlo Tychyna Uman State Pedagogical University, Dushechkina Natalia ,   Pavlo Tychyna Uman State Pedagogical University
Published: May 2024

In the face of escalating environmental challenges, the imperative for sustainable development has never been more urgent. Central to this pursuit is the cultivation of an ecological culture, particularly among those who will one day lead, manage, and innovate within the realm of environmental sciences. This paper seeks to delve into the pedagogical underpinnings that foster such a culture, specifically within the educational pathways of environmental specialists. The concept of ecological culture, with roots tracing back to the 1980s, represents not merely an academic discipline but an essential paradigm through which humanity’s survival and the biosphere’s integrity are interconnected. The notion of ecological culture encompasses a broad spectrum of understandings and practices that reflect a harmonious interaction between humans and their natural environment. Historically viewed as a subset of broader cultural dynamics, it has evolved from the peripheral to the central focus of educational agendas in response to global ecological crises. This evolution underscores the shift from viewing ecological issues as isolated challenges to recognizing them as integral to all aspects of societal development. This article examines the structural and content-related aspects of ecological culture in the training and education of environmental specialists. By analyzing theoretical developments and practical applications, it aims to highlight how ecological education not only imparts knowledge but also shapes the ethical and practical frameworks within which future environmental stewards operate. In doing so, it explores how an interdisciplinary approach can enrich this educational process, preparing students not just to understand but also to act upon environmental challenges with insight and responsibility. This holistic approach is crucial for fostering a generation of specialists capable of steering our society towards a sustainable future, emphasizing the critical role of education in shaping ecological consciousness and action.
CONTENT OF PROFESSIONAL COMPETENCE OF FOREIGN LANGUAGE LECTURER
Authors:   Pavlo Tychyna Uman State Pedagogical University, Bondar Galyna , Pavliuk Viktoriia ,   Pavlo Tychyna Uman State Pedagogical University
Published: May 2024

The article deals with the content of professional competence of foreign language lecturer. The aim of the article is to comprehensively delineate and analyze the essential professional competencies required by foreign language lecturers. Scientific works devoted to the study of the competences of foreign language teachers became the basis of the research methodology. The main methods of the conducted research were the methods of analysis, synthesis, comparative analysis, systematization, and generalization. It seeks to offer a structured framework that encapsulates the skills, knowledge, and attributes necessary to effectively teach a foreign language in diverse educational settings. It is generalised that the professional competence of foreign language lecturer is a unity of theoretical and practical readiness of teachers to carry out their professional activities. The current state of theory and practice of professional pedagogical training of foreign language lecturer is analysed. The conceptual foundations of the formation and development of foreign language lecturer's professional competence are substantiated regarding the prospects and strategies of pedagogical science development. The analysis of peculiarities and values of pedagogical activity, taking into account the need to transform and improve the modern pedagogical system, allowed us to conclude that it is expedient to organise the educational process in such a way that involves the formation of professional competence of foreign language lecturer on the basis of a system of internal motives and values, professional knowledge and psychological and pedagogical skills, as well as readiness for creative pedagogical work.
NEW APPROACHES TO THE TEACHING OF THEORETICAL DISCIPLINES OF THE "FOREIGN LANGUAGES" CYCLE IN THE CONTEXT OF INFORMATIZATION OF THE EDUCATIONAL PROCESS
Authors:   Pavlo Tychyna Uman State Pedagogical University, Paladieva Alla
Published: May 2024

The article studies peculiarities of organization of teaching of theoretical linguistic disciplines in the context of informatization of education. It emphasizes the importance of using internet technologies in the system of higher education, reveals main theoretical groundings of their implementation into the educational process and training teachers of English as a foreign language. The author analyses didactic parameters of using web-resources in the process of teaching linguistic theoretical academic subjects, taking as an example Theoretical grammar of the English language. The article gives an overview and brief analysis of some on-line linguistic databases, resources, free language theory courses which are widely available. The author demonstrates various possibilities of using specialized on-line resources for teaching the theory of the English language and organizing research work of undergraduate and graduate students. Reform of higher education in Ukraine is caused the needs of today society due to the building of information society and integration in the global intellectual space dimension. Modification of the requirements of educational process in higher education, its quality and semantic parties should ensure the quality of training to world standards. That is one of the main vectors and targets of the improvement of higher education in Ukraine should create a system of quality assurance and professional development aimed at forming professional independence and acquire new knowledge and skills in the conditions of intensive informational society. In this context particularly urgent search for new and upgrade existing forms of educational process appears. Thus, approaches to teaching theoretical subjects in a foreign language must be updated in view of the need for a informative professional competence. The systematic use of the Internet for relevant practical, research, creative tasks will improve professional skills improvement, skills will form the search, selection and analysis of scientific material. Further research prospects seen in a detailed study of the experience of using online technology in teaching linguistic disciplines at leading universities abroad.
THE PECULIARITIES OF INCREASING STUDENTS' MOTIVATION FOR LEARNING ENGLISH BY MEANS OF INFORMATION AND COMMUNICATION TECHNOLOGIES
Authors:   Pavlo Tychyna Uman State Pedagogical University, Komar Oleh , Dzhurylo Alina ,   Borys Grinchenko Kyiv Metropolitan University, Honcharuk Nataliia ,   Pavlo Tychyna Uman State Pedagogical University
Published: May 2024

Motivating students for learning a foreign language can be challenging, but educators can help to foster students’ motivation by employing a series of strategies, such as creating a positive and supportive learning environment and building a positive relationship with the students, using a variety of teaching methods, providing regular feedback and recognition for their efforts, using authentic materials, technology, setting achievable goals, and providing opportunities for student choice and autonomy by encouraging learning outside the classroom. The purpose of our research is to determine the ways how information and communication technologies can increase the level of students’ motivation for learning English as a foreign language. Analysis, synthesis and modelling methods were used to study the state of research. The results of our research were carried out with the help of empirical methods: pedagogical observation, questionnaires, interviews, testing, the method of experimental evaluations. Employing technology in education is becoming a global trend and the majority of students use it in education in general but also in the process of language acquisition. Most scholars view the use of technology as being supportive for the learning environment and as a crucial element in providing a high-quality education, especially for the new generations of students who were born in the digital era and thus can not function without technology. Technology offers students quick access to relevant information, not to mention that it expands their universe of learning. It also allows students to get in contact with a wealth of authentic resources, which can inspire language learners. The paper begins with highlighting the importance of motivation in language acquisition, then it presents the main reasons why we should connect motivation with technology, and finally it reviews some benefits of using technology to enhance language learning.