bluuebunny/crossref_metadata_2025 huggingface dataset:
Crypto Assets: Examining Possible Tax Classifications
Authors: Davenport Stephan A. , Usrey Spencer C.
Published: July 2023

Crypto assets are a diverse group of digital assets with different origins and uses that have become a widely accepted part of the global financial system. As the use of crypto assets has grown, IRS guidance related to their tax classification has not changed. Although the complexity of crypto assets increases the difficulty of regulation and taxation, the SEC and CFTC have asserted their authority and obtained rulings that challenge the current IRS guidance. In this paper, we examine the complexities of, and regulatory environment for, crypto assets to provide guidance on their tax classification. Then, we discuss possible tax classifications for crypto assets and the implications of those classifications. Our analysis of the complexity of crypto assets and their regulatory environment suggests that one tax classification for crypto assets is not sufficient. Allowing for different tax classifications provides more equitable tax treatment for users of crypto assets.
Depressive Symptoms Longitudinally Mediate the Effect of Hyperglycemia on Memory Decline in Type 2 Diabetes
Authors: Kraal A. Zarina , Ellingrod Vicki L. , Zahodne Laura B.
Published: July 2023

OBJECTIVE

We sought to examine the mediating role of changes in depressive symptoms in the association between chronic hyperglycemia and longitudinal cognition in a sample of older adults with type 2 diabetes (T2D).

RESEARCH DESIGN AND METHODS

We conducted a longitudinal mediation analysis using structural equation modeling of observational data collected over 6 years from 2,155 participants with T2D (aged ≥51 years) in the U.S.-wide Health and Retirement Study. T2D was defined using self-reported diagnosis, and HbA1c was assessed at study baseline. Self-reported depressive symptoms were assessed at two time points 4 years apart. Episodic memory was measured using a list-learning test administered at three time points over 6 years. We adjusted for sociodemographics, chronic health comorbidities, medication adherence, study enrollment year, and prior years’ depressive symptoms and memory scores.

RESULTS

At baseline, participants’ mean age was 69.4 (SD = 9.1), mean HbA1c was 7.2% (SD = 1.4%), 55.0% were women, 19.3% were non-Latinx Black, and 14.0% were Latinx. Higher baseline levels of HbA1c were associated with increases in depressive symptoms over 4 years, which, in turn, were associated with poorer memory 2 years later. Depressive symptoms accounted for 19% of the longitudinal effect of HbA1c on memory over the 6-year period. Sensitivity analyses ruled out alternative directions of associations.

CONCLUSIONS

Incident elevations in depressive symptoms mediated the longitudinal association between hyperglycemia and 6-year episodic memory scores. For older adults with T2D, interventions to prevent HbA1c-related incident depressive symptoms may be beneficial in reducing the neurotoxic effects of chronic hyperglycemia on cognition.
Análisis estructural de una estructura tipo pórtico con sólido rígido
Authors:   Universidad Nacional Intercultural de la Selva Central Juan Santos Atahualpa, Rupay Vargas Marcos Josué , Hinostroza Enrique Rossmery Lizbeth ,   Universidad Nacional Intercultural de la Selva Central Juan Santos Atahualpa, Garamende Bautista Freddy Joel ,   Universidad Nacional Intercultural de la Selva Central Juan Santos Atahualpa, Loayza Pérez Ángel Brayan ,   Universidad Nacional Intercultural de la Selva Central Juan Santos Atahualpa, Buendía Ramos Adriana Carla ,   Universidad Nacional Intercultural de la Selva Central Juan Santos Atahualpa
Published: July 2023

En el presente artículo se detalla todo el procedimiento del método directo de la rigidez con la finalidad de obtener las deformaciones y las fuerzas internas en una estructura, obtenidos mediante giros y desplazamientos unitarios, y a su vez son el resultado de los grados de libertad asignados. La metodología de esta investigación es descriptiva con un enfoque cuantitativo; y consiste en obtener un sistema Q-D en el que definimos el número de grados de libertad, después se analiza el sistema primario causado por las fuerzas y cargas externas, y un sistema complementario en el que se da un valor unitario al desplazamiento y giro; seguidamente realizamos el cálculo del vector de deformaciones y de las fuerzas internas mediante las fórmulas que se detallarán más adelante, y finalmente se realizará la comprobación de los resultados obtenidos a través del software Ftool. Por ende, se concluye que el método directo de la rigidez nos ayuda de manera más certera y adecuada el análisis de estructuras tipo pórtico con vigas continuas que tengan interacción con sólidos rígidos, y que estas puedan ser hiperestáticas con dos o más grados de libertad, y además al verificar los resultados con el software ya mencionado se determinó que la variación es muy mínima, por lo tanto, la aplicación de esta metodología descrita es verídico.
Códigos QR personalizados y creación de marca: un estudio etnográfico pospandemia
Authors:   Universidad Complutense de Madrid, Ávila Muñoz Raquel , Bonales Daimiel Gema
Published: July 2023

Los códigos QR, originalmente considerados como una moda efímera y con una cierta aura de modernidad, han experimentado una notable transformación en su función, convirtiéndose en una apreciada herramienta de marketing y publicidad, especialmente a raíz de la pandemia de COVID-19. La apariencia visual de estos códigos y la capacidad de establecer una conexión significativa con la marca que se promociona constituyen factores de relevancia que inciden directamente en la disposición del público a realizar el escaneo. En aras de arrojar luz sobre la naturaleza de esta tendencia, se ha llevado a cabo este estudio de carácter etnográfico, que ha puesto de manifiesto un grado limitado de personalización en los códigos QR. Esta limitación resulta en un desaprovechamiento de la oportunidad de incorporar elementos distintivos de la marca en el diseño de los códigos, que permitiría una comunicación visual más persuasiva y una presentación estética más armoniosa y atractiva.
Faktor Sosioekonomi dan Tingkat Aktivitas Fisik Remaja pada Masa Pandemi COVID-19: Studi pada Siswa SMK
Authors: Salmi  , Markuri Thesa Dwi
Published: July 2023

Penerapan pembatasan fisik selama pandemi COVID-19 dalam dunia pendidikan berdampak pada pengurangan jam belajar di sekolah bahkan pengalihan kegiatan sepenuhnya dari rumah. Hal ini dapat mendorong penurunan tingkat aktivitas fisik remaja usia sekolah menengah atas.  Penelitian ini bertujuan untuk faktor sosioekonomi dan tingkat aktivitas fisik remaja pada masa pandemi COVID-19. Penelitian merupakan studi deskriptif yang melibatkan 76 orang remaja berusia 16-19 yang merupakan siswa SMK dan memenuhi kriteria inklusi dan ekslusi. Faktor aktivitas fisik berupa keterlibatan dalam pekerjaan orang tua dan cara berangkat ke sekolah diamati pada penelitian ini. Aktivitas fisik responden selama 7 hari diukur dengan Global Physical activity Questionnare (GPAQ) untuk melihat gambaran aktivitas fisik responden. Hasil penelitian menunjukkan bahwa sebagian besar responden memiliki orang tua dengan pekerjaan petani dan menjadi lebih sering terlibat dalam membantu pekerjaan orang tua pada masa pandemi COVID-19. Hasil pengukuran aktivitas fisik menunjukkan bahwa sebagian besar responden memiliki aktivitas fisik pada level sedang. Adanya peningkatan intensitas membantu pekerjaan orang tua diduga mengkompensasi penurunan aktivitas fisik akibat kebijakan belajar dari rumah yang diterapkan  pemerintah dalam menanggulangi pandemi COVID-19. Aktivitas fisik sangat penting dalam managemen indeks massa tubuh untuk mencegah berbagai penyakit terutama penyakit kardiometabolik.
How Do Teacher Creativity, Parental Guidance, Learning Methods and Interest in Learning Affect the Quality of Student Learning in Elementary Schools?
Authors: Hasan Muhammad , Amalia Amalia , Supatminingsih Tuti , Nurdiana Nurdiana , Nurjannah Nurjannah
Published: July 2023

Many factors determine the quality of student learning at the basic education level. Several factors have been studied, but several still need to be studied specifically, resulting in theoretical gaps. This study aims to analyze the influence of teacher creativity, parental guidance, learning methods, and interest in learning on students' learning quality at the basic education level. This research was conducted with a quantitative approach. Informants in this study were 50 parents of students. This research instrument uses a closed questionnaire sheet. Instrument testing is carried out by testing the validity and reliability tests. The data were analyzed using multiple regression analysis with the t-test and F-test. The results showed that the variables of teacher creativity, learning methods, and learning interest partially did not significantly affect students' learning quality. Only parental guidance has a significant influence on the quality of student learning. However, when viewed simultaneously, all the independent variables, starting from teacher creativity, parental guidance, learning methods, and interest in learning, significantly affect the quality of learning.
Integration of Scientific and Social Literacy through the Project to Strengthen Pancasila Student Profiles in Elementary Schools
Authors: Mutiara As'Zaroh Ustazah , Diah Utami Ratnasari
Published: July 2023

The Ministry of Education and Culture has made many independent curriculum modifications that impact teaching methodology. One is in the context of science and social studies, which are combined into one unified whole. Therefore, teachers must implement learning innovations that combine social and scientific literacy as one of the basic activities for students to become more familiar with integrating science and social before science content. This research examines integrating scientific literacy and social literacy competencies through a project program to strengthen the profile of Pancasila students in elementary schools. With a combination of field and literature studies, this research uses a qualitative methodology. With the subject of research, teachers, students, and principals. How to collect data through observation, documentation, and interviews. By using several sources, multiple method triangulation, and data analysis at the stages of data reduction, data presentation, and conclusion, the accuracy of the data was tested. The study results show that integrating scientific literacy and social literacy through project activities to increase students' Pancasila profiles can run well. In addition, integrating scientific literacy and social literacy can achieve the goal of project implementation, which is a form of adaptation activity for students before entering science and social studies content in an independent curriculum.
The Sustainability of Contract Farming Model: A Case Study of an Agribusiness Company
Authors: Nurjati Eka , Wiryawan Fransisca Susanti
Published: July 2023

The benefits of the agricultural partnership for companies are achieving supply continuity and quality. Meanwhile, partner farmers get price guarantees and marketing certainty. However, several aspects threaten sustainability. As a case study of PT SSS, this research used qualitative descriptive analysis. The results of the situational analysis show that the performance of PT SSS in 2021 is positive as reflected in the sales, profits, market share, and additional workforce, while the performance of partner farmers also is positive during the partnership with the company. There are two partnership patterns adopted by PT SSS, i.e. the plasma core and the trading partnership. In the plasma core partnership, the partner company is obliged to accommodate the partner farmers’ harvests according to the agreed quantity and price and the company provides agricultural input credit. Trade partnerships are carried out if the supply of plasma core partnerships is not met. Problem analysis based on the fishbone method includes four dimensions, i.e. economic, social, environmental, and governmental. The policy implications needed are: 1) Strengthening the commitment to continue mutually beneficial partnerships, 2) Written partnership contracts containing rights and obligations, rewards, and punishments, 3) Establishment of farmer insurance, activation of farmer groups, and mentoring and counseling programs, 4) Adoption of more environmentally friendly technology and improvement of farm’s and company’s efficiency, 5) The adoption of innovation in marketing, products, and methods/processes/production techniques for PT SSS, 6) Government’s commitment to reconsider land conversion, 7) Coordination with the government regarding the accessibility and affordability of subsidized fertilizers. Both the partner farmers and the company are committed to continuing contract farming, but there are technical aspects that need to be followed up and require the commitment of various stakeholders.
BASIS TEOLOGIS UNTUK PLURALISME BERAGAMA; Menimbang Pandangan Kaum Sufi dalam Memahami Tuhan
Authors: Hanafi Imam , Hasbullah Hasbullah , Ahmad Yusuf
Published: July 2023

Tulisan ini mendiskusikan tentang tiga yang mendasari proses pemahaman manusia tentang Tuhan ; Pertama, Tuhan yang Transeden dan Tuhan yang Imanen. Tuhan pada satu sisi adalah identik, atau lebih tepat serupa dan satu dengan alam, meskipun keduanya tidak setara, karena Allah melalui asma-asma-Nya menampakkan Diri-Nya dalam alam. Tetapi disisi lain, Tuhan sama sekali berbeda denga alam, karena Dia adalah Dzat Mutlak yang tidak terbatas, dan berada di luar alam nisbi yang terbatas. Kedua, Tuhan obyektif dan Tuhan subyektif. Tuhan dipahami dalam pengetahuan, konsep, penangkapan atau persepsi manusia. Disini Tuhan dipahami melalui penggambaran manusia, sehingga setiap manusia mempunyai persepsi sendiri-sendiri dalam mendekati, mencintai, dan ber-ibadah kepada-Nya. Ketiga, Tuhan yang Eksoteris dan Tuhan yang Esoteris. Memahami Tuhan, secara baik dan benar tidak akan mungkin bertemu pada jalur, eksoteris. Karena yang tampak di permukaan adalah realitas pluralitas agama, seperti dipresentasikan oleh kehadiran agama Yahudi, Kristen, Islam, dan seterusnya itu. Tetapi, titik temu agama-agama itu hanya mungkin terealisasi pada level esoteris (kata Huston Smith), esensial (kata Baghavan Das), atau transenden (kata Frithjof Schuon)
Economic analysis of solar photovoltaic power plant planning at Taman Melati Depok Apartment
Authors: Dhona Roma , Dalimi Rinaldy
Published: July 2023

Currently, Indonesia is still using fossil fuel power plants. The high use of fossil fuels will harm the environment, therefore to reduce the use of fossil fuels, it is necessary to develop renewable energy power plants, one of which is a solar photovoltaic power plant. This study discusses the economic analysis of planning a soalr photovoltaic power plant at the Taman Melati Depok Apartment which is connected to the PLN network with the PVsyst software. This PLTS plan will be built on the roof of the apartment using an area of 437 m2 with generated power of 90,400 Wp. Using solar modules with a capacity of 565 Wp as many as 160 modules. This PLTS can generate electricity per year 116600 kWh/year. The Cost of Energy (COE) for this PLTS is Rp.735.39/kWh. Economic analysis uses Net Present Value (NPV), Profitability Index (PI), and Discounted Payback Period (DPP) to determine whether this PLTS is feasible or not. Based on the calculation result, the NPV value is Rp. 608,793,939.29, while the PI value is 1.587 and the DPP value is around 12 years and 9 months, which is faster than the project age, which is 30 years. Thus the investment in the Taman Melati Apartment PLTS project is feasible to continue.
Development video media using study strategies groups for facial skin care learning not problems beauty cosmetology SMK Negeri 3 Pematang Siantar
Authors: Fauzani Asrah Rezki , Ampera Dina
Published: July 2023

Education in Indonesia is constantly evolving. This condition presents a challenge for learning, particularly in the realm of educationwhich functions to provide certain knowledge, insights, skills and expertise. To introduce an innovative teaching paradigm, it is necessary to develop teaching methods and media.  In order to achieve innovative teaching goals, educators must have instructional media as a supporting tool or method for conveying material, so as to motivate students and enhance their learning. One of the media that can support the learning process by using visual media as an interactive learning medium is learning videos. The purpose of this learning is to develop and test the feasibility of a valid instructional media video on the No Problem Facial Skin Care competency. The objects of this research inlcude material experts, media experts and students of SMK Negeri 3 Pematang Siantar. The research method is developed by utilizing the R&D (Research & Development). Data collection was carried out using a questionnaire. The research results for the material expert validity test yielded a score of 92.53 percent, while media experts scored 89 percent, and it was determined that the use of interactive video learning media improved student learning outcomes.  According to experts, learning video media is ideally suited for use as learning media competencies in No Problem Facial Skin Care.
Analysis of ICONNET fiber optic network improvement in cluster rayon panam at strategic business unit central sumatra PT PLN ICON PLUS
Authors: Aulia Hilmi Zaky , Garniwa Iwa
Published: July 2023

Optical fiber is a telecommunications transmission medium that has a large bandwidth and bit rate so that it can meet the needs of today's data services with great reliability and efficiency. Optical fiber applications continue to be broad and have included seabed networks, terrestrial networks, metropolitan and regional scope networks, and small-scale networks. Optical fiber communication systems have 2 factors that affect the quality of network performance, namely internal aspects and external aspects. These internal and external aspects can degrade the performance quality of the optical fiber used and can cause attenuation and other transmission losses. As an effort to prevent sudden and significant deterioration in the quality of a network, it is necessary to try regular maintenance activities such as scheduled fiber optic cable network service quality measurements. These maintenance activities can help ensure network capacity increase decisions. One of the quality of service parameters that is often measured is transmission attenuation and received signal energy (received power). This research examines increasing the bandwidth capacity of PT PLN ICON PLUS in the Central Sumatra region during a network anomaly, namely a slow internet connection in the Rayon Panam Cluster. The sample taken from one of the customers shows the results of measuring the internet speed of 4-5 Mbps only, while the service taken is 10 Mbps. The results of checking on the up-link side to OLT Rayon Panam found that the data output was close to its capacity, which was 940,919,000 bits/sec or 0.9 Gb/sec. Increasing bandwidth capacity is done by moving the OLT port on the up-link side from the gigabit ethernet port to the tengigabit ethernet port, then replacing the SR type SFP with SFP ER and adding fiber optic attenuators so that the speed test results on the customer side have returned to their original appearance., 10 Mbps.
Cryptogram steganography method using a JFT optical architecture
Authors: Guerrero V María Alejandra , Rueda P Jorge Enrique
Published: July 2023

En los métodos ópticos para encriptación de imágenes, los criptogramas guardan el mismo patrón de las máscaras de encriptación y esto facilita su detección. Nosotros presentamos un método de encriptación que simultáneamente produce un criptograma estenograma. En las múltiples pruebas de validación de la técnica, incluso para la misma imagen secreta, nosotros obtuvimos estenogramas totalmente diferentes.
ESPECTROSCOPIA DE INFRARROJO CON TRANSFORMADA DE FOURIER (FT-IR) PARA ANÁLISIS DE MUESTRAS DE HARINA DE TRIGO, FÉCULA DE MAÍZ Y ALMIDÓN DE YUCA
Authors: Daza Orsini Sandra Milena , Parra Aparicio Gina Patricia
Published: July 2023

Espectroscopia infrarroja con transformada de Fourier (FT-IR), es una de las técnicas más empleadas para caracterizar los ingredientes alimentarios y detectar posibles adulterantes. Por lo tanto, el objetivo de esta investigación fue la caracterización de los grupos funcionales por (FT-IR) de cuatro muestras de harina: fécula de maíz, almidón de yuca, harina de trigo con y sin edulcorante.  Se obtuvieron espectros por duplicado, el análisis consistió en colocar una cantidad adecuada de cada una de las muestras sobre el cristal de diamante, después todos los espectros de absorción obtenidos en este estudio, se registraron en la región espectral de 600 a 4000 cm-1, con una resolución de 4 cm-1 y haciendo un promedio de 8 exploraciones. Los resultados obtenidos se analizaron en OriginPro versión de prueba para normalizar los datos y obtener los espectros, se determinó que las muestras de harina no estaban adulteradas, que están compuestas por hidratos de carbono porque los espectros mostraron vibraciones moleculares en la región de los 4000 a los 500 cm-1, sin embargo, en la longitud de onda de 3281 cm-1, se encuentra en común con todos los espectros. El pico intenso en la longitud de onda de 1000 cm-1 corresponde a una vibración de estiramiento del enlace C-O consecuencia de la gran cantidad de almidón, amilosa y amilopectina que contienen las harinas, al dilucidar la gráfica espectral hubo semejanza en la composición química de la harina de trigo, la fécula de maíz y el almidón de yuca.
EVALUACIÓN DE CARACTERÍSTICAS COLORIMÉTRICAS Y FISICOQUÍMICAS EN LICORES DE CACAO VARIEDADES SANTANDER
Authors: Vera Romero José Manuel , Castellanos Suarez Laura Johana
Published: July 2023

*Autor a quien debe dirigirse la correspondencia Vera José E-mail: jmanuelvera@misena.edu.co

 

El cacao es un producto con grandes ventajas, que surge de la demanda interna y de aumentar la exportación de productos de chocolate, sin embargo; la evaluación sensorial del color del licor de cacao sigue siendo subjetivo afectando la comercialización e industrialización, por lo que las investigaciones se centran en encontrar materiales que sean de calidad de grano aceptable en los mercados nacionales e internacionales. El objetivo de este trabajo fue evaluar las características colorimétricas y fisicoquímicas de los clones CCN51, FEAR5 y FEC2, las muestras fueron cultivadas y cosechadas en la sede aguas calientes del SENA en el municipio del Playón Santander, Colombia, y 18 mazorcas de cada clon transportadas al laboratorio de análisis microbiológico del Centro de Atención al Sector Agropecuario C.A.S.A del SENA en el municipio de Piedecuesta, donde se desinfectaron y se adecuaron, para realizar la extracción manual de la pulpa y dar inicio al proceso de fermentación y secado.
DESARROLLO DE UNA BARRA DE CEREALES, FRUTOS SECOS Y FRUTOS TROPICALES ENRIQUECIDA CON COLÁGENO HIDROLIZADO
Authors: Palacio Montañez Josefa , Bolívar Pacheco Kelly , Díaz Tovar Andrea , Navas Guzmán Norleyn , Meriño Stand Lourdes , García Pacheco Yair
Published: July 2023

Las barras de cereales constituyen un alimento saludable por su aporte de nutrientes producto de la combinación de cereales con otros ingredientes como frutas, sin embargo, los jarabes utilizados como aglutinantes en el producto implica un aumento en el contenido de azúcares. El uso de colágeno hidrolizado en reemplazo de jarabes de azúcar puede ser una alternativa en la elaboración de barras de cereales con menor contenido de azúcares. El objetivo de este estudio fue elaborar una barra de cereales, frutos secos y frutos tropicales, enriquecida con colágeno hidrolizado. Se procesaron tres formulaciones de la barra variando la  concentración de colágeno hidrolizado frente a un control sin adición de colágeno. Se realizó un análisis sensorial para determinar la formulación con mayor aceptación, la cual fue analizada en sus características fisicoquímicas y microbiológicas. Los resultados reflejaron que la barra de cereal con 20% de colágeno hidrolizado presentó una mayor aceptación, tuvo un aporte de 9,22% de proteínas, 67,25% de carbohidratos, 18,9% de hierro y 9,96% de zinc, y una buena calidad microbiológica. Se recomienda la utilización del colágeno hidrolizado como agente aglutinante en la formulación de barras de cereales.
MODELO ESTRUCTURAL PARA EL DESARROLLO DE COMPETENCIAS EN ESTADÍSTICA
Authors: Maduro Mendoza Ricardo A , Nieto Sánchez Zulmary Carolina , Vergel Ortega Mawency
Published: July 2023

La investigación tuvo por objeto establecer un modelo estructural para el desarrollo de competencias en Estadística y Probabilidad en estudiantes de Ingeniería, a través de enfoque cuantitativo de análisis factorial utiliza encuesta cerrada con múltiples respuestas en 42 ítems, índice de Kappa de 0,88, permite caracterizar e identificar factores que inciden en el aprendizaje de la Estadística y Probabilidad y así determinar factores correlacionados significativos en el desarrollo de competencias para el área de Estadística y Probabilidad. Se concluye que el modelo estructural identifica factores de motivación, relaciones humanas y recursos asociados al desarrollo de Competencias cognitivas.
Velayetnamelerdeki Ezoterik (Batıni) Yolculuğun Ritüeller Bağlamında İncelenmesi: Semah, Kurban, Çerağ Uyarma Örnekleri
Authors: Şahin Elif
Published: July 2023

“Yol/yolculuk” kavramları; eyleme dayalı yapısı, muhakkak bir harekete tabi olması, ihtiva ettiği sürecin bilinmeyene, yeni deneyimlere ve tehlikelere açık olması bakımından oldukça zengin bir sembolik evrene sahiptir. Tüm bu özellikleri sebebiyle sözlü ve yazılı anlatılarda fiziki bir eylemden daha derin anlamlara gelecek şekilde kullanılan “yol/yolculuk”; arayış, keşif, mücadele, erginlenme, olgunlaşma, değişim, dönüşüm, tamamlanma temalarıyla birlikte kullanılmıştır. “Yol/yolculuk”; Alevi inanç sisteminin mitik ve tasavvufi anlam dünyasında yaratılan, insanın kutsal ile kurduğu ilişkiyi ve doğa karşısındaki konumunu sembolik bir dille anlatan menkabelerde/velâyetnâmelerde, bireyin kutsal ile temasını ve ruhsal tekâmülünü sembolize edecek şekilde yer alır. Bu sembolizmin velâyetnâmelerde karşımıza çıktığı en önemli düzlemlerden biri de ritüellerdir. Bu çalışmada Alevi inanç sistemi içerisinde önemli yere sahip kurban, semah ve çerağ uyarma ritüelleri velâyetnâmelerdeki görünümleriyle ezoterik yolculuk bağlamında tartışılacaktır. Diğer bir ifadeyle bireyin ezoterik yolculuğuna dair velâyetnâmelerdeki sembolik temsillerin Alevi cem ritüellerine nasıl yansıdığı ortaya konmaya çalışılacaktır. Bir inanç sistemi bağlamında yaratılan anlatılar incelenirken var olan ezoterik ve sembolik dilin çözümlenebilmesi; inanç sistemine dair tüm elementlerin, mit, ritüel ve icraların bir araya getirilerek incelenmesinden geçmektedir. Bu nedenle Alevi inanç sisteminin önemli yazılı kaynakları olan velâyetnâmeleri Alevi ritüelleriyle karşılaştırmalı olarak incelemenin hem söz konusu anlatı türü hem de Alevilik çalışmaları için önem arz edeceği düşünülmektedir. Çalışmada inanç sisteminin ortak mitik ve sembolik anlam dünyasını yansıttığı düşünülen Hacı Bektaş Veli, Otman Baba, Kaygusuz Abdal, Demir Baba velâyetnâmelerinden istifade edilmiştir.
Analysis of Senior High Schools Quality in Banda Aceh Using Cluster and Correspondence Analysis
Authors:   Department of Mathematics Education, Universitas Malikussaleh, Indonesia, Zahara Yulia , Afni Sinaga Nurul , Mahmuzah Rifaatul ,   Department of Mathematics Education, Universitas Malikussaleh, Indonesia, Hidayatsyah Hidayatsyah
Published: July 2023

The purpose of this research is to analyze the relationship between teachers and school conditions on school test scores. Correspondence and cluster analysis are the analytical methods used. For school conditions to be classified into 3 clusters, 4 clusters, and 5 clusters, cluster analysis is used. The variable is tested using the G test to determine the affect on school test scores. This study resulted in a variable that has an impact on school test scores, school conditions with a p-value < α, so a correspondence analysis plot was formed to show the correlation between school conditions and school test scores. Good school conditions will result in good school test scores. Meanwhile, a reasonably good school conditions will result in fairly good school test scores. The correlation of school test scores with teachers shows that good school test scores are resulted by teachers with very good quality. Fairly good school test scores are resulted by good and fairly good teachers. Meanwhile, poor school test scores are resulted by teachers with poor quality.
Implementation of LKPD-Assisted Problem-Based Learning Models as an Effort to Improve Students' Mathematical Reasoning Ability at Percut Sei Tuan State Junior High School
Authors:   Program Studi Program Studi Pendidikan Profesi Guru, Universitas Negeri Medan, Medan, Sumatera Utara, Indonesia, Purba Esti Rozalinda , Siregar Nurhasanah ,   Universitas Negeri Medan, Medan, Sumatera Utara, Indonesia, Lubis Riefni Diana ,   Universitas Negeri Medan, Medan, Sumatera Utara, Indonesia
Published: July 2023

This study aims to improve students' mathematical reasoning abilities at SMP Negeri 1 Percut Sei Tuan with a problem-based learning model. This type of research is class action research. The research was conducted in Class VII-1 of SMP Negeri 1 Percut Sei Tuan with a total of 32 students. This study uses data reduction and exposure. Based on the results of the study, it can be concluded that the application of a problem-based learning model using LKPD can improve students' mathematical reasoning abilities in SMP Negeri 1 Percut Sei Tuan. This is based on the achievement of predetermined success indicators, where the average percentage of classical mastery of students' mathematical reasoning abilities has reached 85%, the results in cycle II are 90.6%, and student absorption is 68. Furthermore, the learning process by applying the approach of problem-based learning using LKPD is at least in the "good" category, where the score is > 2.5. In the results of this study, the average learning process in the second cycle was at a value of 3.52, which is in the "good" category.
Current Research On Problem Posing : A Review
Authors:   Departement of Mathematics Education, University of Mataram, Indonesia, Kertiyani Ni Made Intan , Azmi Syahrul ,   Departement of Mathematics Education, University of Mataram, Indonesia, Lu’luilmaknun Ulfa ,   Departement of Mathematics Education, University of Mataram, Indonesia
Published: July 2023

Teachers and students must learn how to pose problems effectively, hence there is a need for ongoing research on this topic. In order to identify the next topic that can be explored in the field of problem posing, this study aims to capture the latest research trends regarding problem posing over the last five years, starting from 2018-2023. The method used is Systematic Literature Review (SLR). The results of this study are research on problem posing widely spread in various topics, including a) theoretical considerations of problem posing, b) the relationship between problem posing and other abilities, c) analysis of teacher problem posing abilities, d) analysis of students' problem posing abilities and e) learning design to improve problem posing skills. These findings indicate that the problem posing has been extensively researched by scholars. The development of teaching materials that involve problem posing and learning design to enhance prospective teacher problem posing skill are two potential area of future research.
“More Metal than Metal”: Preliminary Reflections on Imagined Genealogies
Authors: Monteanni Luigi
Published: July 2023

Réak is the Bandung subregional variant of the “horse trance dances”: a popular group of animist performances present throughout and outside Indonesia. During theevent, a trance master coordinates a series of spirit possessions with themusical accompaniment of a percussions and shawm ensemble. Like other artforms, including metal, réak is described as ramé(tangled/interesting/noisy) and kasar (coarse) due to its chaotic social ambiance and distorted, fast-paced music. Indeed,due to geographical proximity and the genre’s local relevance, réak is experiencing the influence ofextreme metal. Although most participants avoid hybridity, a conversation istaking place among participants, debating the aesthetic affinities between thegenres, generating a commentary stressing similarity and genealogy. Moreover, while metal bands invite réak troupes to open concerts, réak practitioners, often familiar with the metal community, appropriate the genre’s stylistic elements such as distorted electric guitars and “Metal Distortion” pedals.Despite réak’s and metal’s resistance to assimilation, stylistic musical and extra-musical cross-fertilisation generated a non-synthetic hybridisation that safeguards genre boundaries. The discussion will be useful in laying the foundation to problematise concepts of hybridity that classic analyses of genre do not grasp.
Investigating the double-edged sword effect of environmental, social and governance practices on corporate risk-taking in the high-tech industry
Authors: Teng Xiaodong , Wu Kun-Shan , Kuo Lopin , Chang Bao-Guang
Published: July 2023

Research background: Corporate risk-taking (CRT) is crucial to a business's survival and performance and is a driving force for sustainable development. Environmental, social and governance (ESG) practices are critical to firm profits when considering sustainable economic growth; however, they can also be the cause of financial burdens. It is, therefore, crucial to assess the relationship between a company's ESG performance and its risk-taking.
Purpose of the article: Considering the controversial results of empirical studies on the relationship between ESG and CRT, this study aims to theoretically and empirically investigate the curvilinear nexus between ESG practices and CRT within Taiwan's high-tech industry.
Methods: Ordinary least square regression and quantile regression analysis was applied to investigate the curvilinear ESG-CRT relationship. The empirical studies were conducted in 38 high-tech companies on the Taiwan Stock Exchange that disclosed ESG information between 2005 and 2020, with a total of 437 firm-year observations.
Findings & value added: Quantile regression estimation results reveal the ESG-CRT nexus is U-shaped (convex). Both the environmental and social pillar's relationship with CRT is nonlinear and U-shaped, whereas the governance pillar has no significant relationship with CRT. Overall, a comprehensive view is provided that shows ESG practices can have a double-edged sword effect on CRT. It is suggested that high-tech companies in Taiwan should avoid ESG practices becoming a tool for managements' self-interest. More information of ESG practices should be disclosed to stakeholders to ensure they are given full credit for the positive impact they have on capital allocation. Regulators guide firms to surpass the threshold of the U-shaped effect and take into consideration the whole benefits of stakeholders when they allocate existing resources toward environmental and social endeavors.
A grouping of the Sustainable Development Goals (SDGs) and their influence on business results: An analysis for Spanish companies
Authors: Peña Isidro , Andrade Silvia M. , Muñoz Rosa M. , Martínez Isabel
Published: July 2023

Research background: In 2015, the United Nations (UN) set the 2030 Agenda for Sustainable Development and established 17 Sustainable Development Goals (SDGs) containing the social, economic, and environmental pillars of sustainable development. These focus on governments, society, non-profit organisations, and the private sector. This last pillar plays a key role in the pursuit of these goals, but there remains a lack of knowledge regarding how companies achieve the SDGs.
Purpose of the article: Some authors have analysed the effect of companies' adoption of the SDGs on their business performance. However, there is a gap in the analysis of this influence when considering the groups of SDGs. This study examines the level of commitment of a sample of Spanish companies with a grouping of the SDGs and their effects on business results.
Methods: We obtained information on companies from the UNGC and developed a panel regression.
Findings & value added: We concluded that all the SDGs do not have the same effect on companies that incorporate them into their activities. Although it is possible to make progress in all the SDGs, complementarities and trade-offs influence companies' results. The results obtained in this study incorporate new ideas into this issue and provide a new vision of how companies should incorporate sustainability into their businesses. It is not a question of achieving as many sustainable development goals as possible, but rather of focusing on those that can contribute the most to improving business performance. The clustering of the SDGs that we have undertaken and their subsequent analysis facilitates this work.
Attributes influencing responsible tourism consumer choices: Sustainable local food and drink, health-related services, and entertainment
Authors: Gallardo Vázquez Dolores
Published: July 2023

Research background: This research focused on identifying attributes of tourism services which are guided by a responsible vision and which seek to achieve consumer satisfaction with products that respect sustainability principles. Responsible consumer choices were defined as those formed by an orientation toward sustainable local food and drink, health-related services, and entertainment.
Purpose of the article: This research had two aims. The first was to create and validate a measurement scale assessing tourists' motivations with regard to three responsible tourism service dimensions. The second was to evaluate how tourists' responsible choices affect their satisfaction.
Methods: The methodology included exploratory factor analysis, confirmatory factor analysis, and structural equation modeling to test the hypothesis developed based on a literature review. The convenience sample was made up of tourism service users.
Findings & value added: The results include a broad measurement tool that can be applied in other fields of research to detect which variables influence consumer satisfaction. The proposed model incorporates significant determining factors, namely, key aspects affecting tourism service selection by clients focused on sustainability and responsible consumption. Based on a market orientation (MO) perspective, the findings contribute to the existing literature on stakeholder theory (ST) and dynamic capability theory (DCT). The value added comprises a better understanding of responsible tourism consumers' choices based on a three-part theoretical framework (i.e., MO, ST, and DCT).
Evaziune fiscală
Authors: Bugnar-Coldea Oana
Published: July 2023

Prin intermediul acestui material supunem atenției Decizia nr. 29/A/2022 a Înaltei Curți de Casație și Justiție, având ca obiect infracțiunea de evaziune fiscală prevăzută de art. 9 alin. (1) lit. b) din Legea nr. 241/2005 pentru prevenirea și combaterea evaziunii fiscale. Decizia este una relevantă pentru teoreticieni și practicieni, întrucât aduce în discuție o serie de aspecte importante, respectiv: (I) este analizată noțiunea de „acte contabile ori alte documente legale” care prezintă relevanță din perspectiva reținerii infracțiunii de evaziune fiscală prevăzută de art. 9 alin. (1) lit. b din Legea nr. 241/2005; (II) pune în discuție necesitatea ca la calculul prejudiciului să fie luate în considerare și cheltuielile deductibile prin raportare nu doar la registrele contabile, ci și la fiecare document de plată care atestă o cheltuială deductibilă; (III) analizează situația în care, deși veniturile realizate nu au fost înregistrate în evidența contabilă, acestea au fost declarate organelor fiscale; (IV) pune în discuție reținerea formei continue și continuate a infracțiunii, toate aceste aspecte fiind analizate critic în cuprinsul prezentului material.
Schriftexegese als Voraussetzung für Emil Brunners Dialogik anhand des Beispiels Jes 6,1–13
Authors: STEINER Fabienne
Published: July 2023

Dialogics Using the Example of Isa 6,1–13. In my article, I would like to discuss Emil Brunner’s early thoughts and statements, which he says in his sermons in Obstalden. These sermons are still unknown and unpublished. It is mostly claimed that Brunner entered in a dialectical phase because of his colleague in the Reformed Church, Karl Barth. It is true that they later had intense discussions about theses and antitheses in this dialectical process. Brunner, however, comes up with new dialectical thoughts, for example, on dialogics of “I and Youˮ earlier than in his discussion with Barth and writes a sermon with the same title. On the example of Isa 6,1–13, I will discuss a few statements of Brunner from Obstalden. Back then, he already emphasized the personal correspondence between dialogics of God (You) and man (I).
Development of a unified line of booster compressor units for combined-cycle power plants
Authors: Gilev K. O. , Kleinrock I. Y. , Kultyshev A. Y. , Skorohodov A. V.
Published: July 2023

In a period from 2000 till 2020, a program of power industry modernization through Capacity Supply Agreements (DPM program) was implemented in Russia. Within the DPM program, more than a hundred power facilities were put in operation, including foreign-made equipment and equipment partly localized in Russia.

Since the foreign companies left the Russian market, an actual state target is now to localize the main and auxiliary equipment for combined-cycle power plants as well as to replace missing manufacturing technologies for manufacture of new apparatuses and spare parts.

Hundreds of foreign-made compressors are currently in operation as a part of booster compressor units for combined-cycle power plants. In this context, Nevskiy Zavod JSC has developed a line of booster compressor units of its own with a capacity up to 10 MW to replace the foreign equipment.

Booster compressor units are developed based on high-efficiency centrifugal compressors (CECO) in single- and double-section design. CECOs are made with a forged barrel type casing and equipped with dry-running gas seals that include buffer and separation gas systems as well as gas leaking control system. CECOs are also equipped with sliding bearings with an antifriction polymeric composite coating instead of traditionally used babbit B-83, which improves the operational properties significantly.

The main advantages of the booster compressor units produced by Nevskiy Zavod JSC are 100% implementation of domestic components and materials as well as use of unified flow path components, bearings and sealing units, increased polytropic efficienсу, complete technical service and a possibility of usage for combined-cycle power plants equipped with foreign gas turbines of different manufacturers.
PROMOTING STAKEHOLDER CONFIDENCE IN THE ZIMBABWE’S BANKING SECTOR
Authors:   Gwanda State University, Filabusi, Zimbabwe, MANHANDO Tendai , TOWO Tendai ,   Bindura University of Science Education, Bindura, Zimbabwe
Published: July 2023

The purpose of this study is to examine the ways of promoting stakeholder confidence in the Zimbabwe’s banking sector. To achieve this objective some research questions were raised and related literature was reviewed. The data needed for this study was gathered using a well-structured questionnaire that was designed on a five point Likert scale which was availed for the research participants for completion. The research data was analyzed using multiple regression model in SPSS version 20. Findings revealed that digitalization, bank culture, information quality and customer satisfaction are some of the important factors that determine the confidence of the public in a banking sector. It was concluded that to promote public confidence in the banking sector, Zimbabwean banks and their regulator need to pay attention to and manage factors that can promote public trust in the banking sector such as service reliability, digitalization and managing the public’s risk perceptions about banking institutions.
The Role of Perceived Fit, Attitude, and Need for Uniqueness on Intention to Purchase Co-Branded Product in Indonesia
Authors: Willim Romeyna , Keni Keni , Teoh Ai Ping
Published: July 2023

This research was conducted to empirically examine the role of perceived fit, attitude, and need for uniqueness to increase intention to purchase co-branded product in Jakarta. A total of 202 respondents were collected with non-probability convenience sampling technique, but only 150 data were usable as samples. An online questionnaire was distributed using Google Form with 5-point Likert scale for each indicator. All data were analyzed using PLS-SEM method. The results showed that perceived fit does not positively and significantly impact intention to purchase co-branded product. In addition, attitude and need for uniqueness can positively and significantly impact intention to purchase co-branded product. The results of this study contribute to get a better understanding of co-branding and to help the marketers formulate better co-branding strategies.
Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing
Authors: Lukman Hendro , Setiawan Fanny Andriani , Simina Juni
Published: July 2023

Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.
The Effects of Frugal Innovation, Strength-Based Approach, and Social Media on The Longevity of Small Businesses in Jakarta in 2021
Authors: Claudia Meisya , Wijaya Andi
Published: July 2023

Small businesses are one of the largest supporting countries for the country's gross domestic product in Indonesia with a percentage of more than sixty percent. However, the ratio of entrepreneurship in Indonesia is still very small compared to neighboring countries with a value of three point forty-seven percent. The purpose of this study was to empirically examine the effect of frugal innovation on the longevity of small businesses in Jakarta in 2021, the effect of a strength-based approach on the longevity of small businesses in Jakarta in 2021, and the effect of social media on the longevity of small businesses. Small businesses in Jakarta in 2021. The sampling in this study used the non-probability sampling method and convenience sampling technique. The number of samples in this study were 200 respondents and the data was processed using the SmartPLS application, where the results showed a positive influence from frugal innovation on the longevity of small businesses in Jakarta in 2021, a positive influence from the strength-based approach on the longevity of small businesses. Small business in Jakarta in 2021, and a positive influence of social media on the longevity of small businesses in Jakarta in 2021.