bluuebunny/crossref_metadata_2025 huggingface dataset:
Probleme der Methodologie Max Webers und ihre Überwindung durch Karl R. Popper und Alfred Schütz
Authors: Etzrodt Christian
Published: April 2024

Wie kann die Objektivität der Sozialwissenschaften gewährleistet werden? Max Webers Methodenlehre beantwortet diese Frage im Widerspruch zu der philosophischen Tradition seit Platon und Aristoteles nicht über die Konstruktion von wahren Konzepten, sondern über die logisch konsistente Herleitung einer Interpretation aus willkürlich gewählten nicht-wahren Idealtypen. Webers Lösung ist zweifellos eine notwendige Voraussetzung für eine objektive Sozialwissenschaft, jedoch keine hinreichende Bedingung. Falsche Interpretationsschemata können mit diesem Kriterium nicht ausgeschlossen werden. Karl Poppers Kritischer Rationalismus kann als eine Erweiterung von Max Webers Wissenschaftslehre angesehen werden. Auch wenn generelle Sätze nicht verifiziert werden können, so können sie doch an der Realität scheitern, und somit falsifiziert werden. Dies ist aber nur möglich, wenn auch die Motive der Akteure in den konkreten Situationen verifiziert werden können. Dies wurde von Alfred Schütz gefordert. Die Interpretation der Motive der Akteure durch den Wissenschaftler kann und muss überprüft werden, wenn wir uns der Wahrheit annähern wollen.
Alltag oder Alltage? Eine historisch-soziologische Rückfrage an die Sozialphänomenologie
Authors: Jakobs Philipp
Published: April 2024

Der Begriff des ›Alltages‹ ist aus der Soziologie nicht mehr weg zu denken. Insbesondere die Sozialphänomenologie hat ihn in Anschluss an Alfred Schütz zum zentralen Grundbegriff soziologischen Denkens erhoben. Im weiten historisch-soziologischen Rückblick auf vergangene Gesellschaften tauchen allerdings nicht unerhebliche Schwierigkeiten auf, wenn man von ›dem einen Alltag‹ als ausgezeichnetem Sinnbereich ausgeht. Überlegungen aus der kognitiven Archäologie verweisen eher auf eine Pluralität von verschiedenen praktischen Sinnbereichen, die in der Lebenswelt früher Gesellschaften deutlich getrennt voneinander zu liegen scheinen. Mit Hilfe der phänomenologischen Netzwerktheorie kann schließlich eine genetische Theorie der Konstitution ›des einen Alltages‹ als gesellschaftliche Abstraktionsleistung über verschiedene Alltage hinweg skizziert werden.
Sozialisierte Maschinen. Zur gesellschaftlichen Funktion von Künstlicher Intelligenz
Authors: Anicker Fabian
Published: April 2024

Das beispiellose Entwicklungs- und Verbreitungstempo von Künstlicher Intelligenz deutet auf eine Transformation von grundsätzlicher gesellschaftlicher Bedeutung hin. Bisher ist es der Soziologie jedoch noch nicht gelungen, diese Strukturtransformation überzeugend auf den Begriff zu bringen; wohl auch, weil kein dezidiert soziologischer Begriff von KI vorliegt. Der in diesem Aufsatz unterbreitete Vorschlag lautet, künstlich intelligente Systeme als sozialisierte Maschinen zu begreifen, die funktionsnotwendiges implizites Wissen inkorporieren und ersetzen können. Diese Perspektive eröffnet Einsichten bezüglich der Funktion von KI in der Gesellschaft und zeigt, welche Verschiebungen gesellschaftlicher Kontroll- und Machtverhältnisse zu erwarten sind.
Religionssoziologische Theorie auf dem Prüfstand
Authors: Pollack Detlef
Published: April 2024

Religionssoziologische Theorie auf dem Prüfstand
Noch immer nichts in Sicht, außer Zeichen: Replik
Authors: Krech Volkhard
Published: April 2024

Noch immer nichts in Sicht, außer Zeichen: Replik
»Das Elend der Welt« und seine Zumutungen
Authors: Reuter Julia , Berli Oliver
Published: April 2024

Die Auseinandersetzungen darüber, welche Formen von Nähe und Distanz zum Forschungsgegenstand angemessen erscheinen, sind Grundelemente soziologischer Reflexivität. Allerdings richtet sich das Hauptaugenmerk häufig auf den Forschungsprozess selbst, nicht unbedingt auf die textuellen Erzeugnisse der Forschungsarbeit, die – so unser Argument – ebenfalls bestimmte Nahe-Distanz- Verhältnisse dokumentieren und nahelegen, mithin auch Affekte in der Rezeption evozieren. Diese Schieflage gilt es zu korrigieren. Im Artikel wird die textuelle Performanz und affizierende Wirkung soziologischer Texte exemplarisch an der Studie Das Elend der Welt (DEW) von Pierre Bourdieu und Kolleg*innen aufgezeigt, die wir als Prototyp eines eigenen Genres engagierter Sozialforschung verstehen. Neben der grundsätzlichen Bedeutung von Affekten für soziologische Gegenwartsanalysen interessieren wir uns vor allem für die spezifische textuelle Bau- und Erzählweise der Untersuchung und ihrer Nachfolgestudien und stellen Überlegungen an, wie eine empirische Vertiefung der Analyse dieses soziologischen Textgenres aussehen könnte.
BahasImplementasi Kebijakan Percepatan Pencegahan Stunting Terintegrasi di Kota Matarama Indonesia
Authors: Krosby Sebtiara Syahrani , Rahmi Siti Atika , Mintasrihardi Mintasrihardi
Published: April 2024

Stunting adalah masalah gizi kronis yang disebabkan oleh multifactorial secara lintas generasi, untuk menekankan masalah stunting di Kota Mataram, pemerintah kota mataram mengeluarkan kebijakan melalui peraturan gubernur nomor 68 tahun 2020 tentang aksi pencegahan dan percepatan penurunan stunting terintegrasi. Kelurahan Jempong Baru menjadi wilayah dengan angka kasus stunting paling tinggi dibandingkan dengan kelurahan lainnya di Kota Mataram. Penelitian ini bertujuan untuk menganalisis proses implementasi kebijakan percepatan pencegahan stunting terintegrasi di Kota Mataram apakah sudah berjalan dengan optimal atau belum. Jenis penelitian ini yaitu kualitatif dengan metode deskriptif. Pengumpulan data dengan metode wawancara, dokumentasi, dan observasi. Hasil penelitian ini menunjukan bawah implemetasi kebijakan percepatan pencegahan stunting terintegrasi di kelurahan Jempong Baru belum berjalan dengan optimal. Berdasarkan hasil analisis menggunakan teori implementasi kebijakan Van Meter dan Van Horn di Kelurahan Jempong Baru menunjukan masih terdapat indicator yang belum tercapai dengan baik. Seperti sumber daya manusia yang berada ditingkat paling bawah khususnya para kader masih kurang dari segi kuantitas maupun kualitas. Sumberdaya finansisal khusus stunting belum ada. Sikap para pelaksana, khususnya pada pemahaman masyarakat terhadap kebijakan masih kurang. Kondisi lingkungan ekonomi, sosial dan politik belum sepenuhnya mampu mendukung pencapaian keberhasilan kebijakan pencegahan stunting terintegrasi.
PERILAKU SEKRETARIS BERKORESPONDENSI DIGITAL PADA PT ANGKASA PURA I BALI PERSPEKTIF TAKSONOMI BLOOM
Authors: Suta I Gusti Lanang , Sari Anjli Purnama , Utami Made Ayu Jayanti Prita , Widhari Cokorda Istri Sri
Published: April 2024

Korespondensi digital merupakan kegiatan dari membuat, mengirim, menerima dan membalas surat dengan memanfaatkan teknologi komunikasi digital. Terdapat 41 responden yang mengisi kuisioner dengan lengkap. 41 responden berprofesi sebagai seketaris atau mengerjakan tugas-tugas sekretaris. Domain perilaku yang diamati dari penelitian berdasarkan klasifikasi yang di kembangkan Bloom yaitu, pengetahuan, sikap dan paktik.Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda yang bertujuan memperoleh gambaran secara menyeluruh mengenai hubungan antar variabel. Selanjutnya menggunakan analisis lain untuk mengintrepertasikan data analisis deskriptif, uji asumsi klasik, serta uji hipotesis secara parsial dan simultan. Hasil penelitian menunjukkan bahwa pengetahuan,sikap dan praktik berpengaruh positif dan signifikan terhadap perilaku sekretaris dalam berkorespondensi digital.

Pengetahuan berpengaruh secara parsial terhadap Perilaku Sekretaris dalam Berkorespondensi digital dengan nilai sebesar 9,204 > 1.683

Sikap berpengaruh secara parsial terhadap Perilaku Sekretaris dalam Berkorespondensi digital dengan nilai sebesar 28,637 > 1.683

Praktik berpengaruh secara parsial terhadap Perilaku Sekretaris dalam Berkorespondensi digital dengan nilai sebesar 10,569 > 1.683

Pengetahuan, Sikap, Praktik berpengaruh secara simultan terhadap Perilaku Sekretaris dalam Berkorespondensi digital dengan nilai sebesar 505,627 > 2.859

Kemampuan prediksi dari ketiga variabel tersebut terhadap perilaku sekretaris dalam berkorespondensi digital sebesar 97.6 % sedangkan sisanya dipengaruhi oleh faktor lain diluar model penelitian.
Analisis Pengaruh Bauran Pemasaran Terhadap Tingkat Kepuasan Pelanggan (Studi Kasus Pada PT. Bhanda Ghara Reksa (BGS) sub. Cabang Mataram)
Authors: Yamin Muhammad
Published: April 2024

Penelitian ini dilakukan untuk mengkaji mengenai seberapa baik pelaksanaan pengelolaan bauran pemasaran (Marketing Mix) terhadap tingkat kepuasan Pelanggan pada PT. BGR Sub Cabang Mataram.
Redefinisi Suap dalam Birokrasi Menurut Etika Islam Tentang Risywah
Authors: Sukmayeti Evi
Published: April 2024

Konteks filsafati terhadap nilai berbicara tentang baik dan buruknya sesuatu dalam kehidupan manusia. Administrasi Publik sebagai praktek merupakan ilmu yang lahir dari ilmu filsafat.
Strategi Promosi dalam Meningkatkan Pengelolaan Jasa pada TP. Citra Usaha Mandiri Prekasa (Cump Event Organizer)
Authors: Nasruddin Nasruddin
Published: April 2024

Penelitian ini berjudul "Strategi Promosi dalam Meningkatkan Pengelolaan Jasa pada TP. Citra Usaha Mandiri Prekasa (Cump Event Organizer)" yang bertujuan untuk mengetahui strategi promosi yang tepat, yang dapat meingkatkan pengolahan jasa pada PT. Citra Usaha Mandiri Perkasa (Cump event organizer).
Model Pembelajaran perancangan Alat Mesind dengan Pendekatan Belajar Kolaboratif
Authors: Sawaliyah Yuniarsih
Published: April 2024

Penelitian tahap ini bertujuan, menerapkan dan mengevaluasi penerapan model bembelajaran baik dari segi produk maupun prosedur pembelajarannya.
Analisis Yuridis Syarat Pendaftara Calon Kepala Daerah di Indonesia Setelah Putusan Mahakah Konstitusi Nomor 33/PUU-XIII/2015
Authors: Sukarno Sukarno
Published: April 2024

Since issued decicion of the Contitutional Court Number 33 / PUU-XIII / 2015
Pelayanan Bantuan Sosial Di Tengah Pandemi Covid-19 Kabupaten Soppeng
Authors: Amalia P Resky , Muhajir Humaidid , Tamrin Saddam Husain , Sirnan Sirnan , Salam Eka Fitra Ramadani , Annas Aswar
Published: April 2024

Penelitian ini bertujuan mengukur kepuasan masyarakat terhadap pelayanan bantuan sosial di masa pandemi Covid-19. Bantuan tersebut terdiri dari lima program: PKH, BPNT, RASTRA, BSNT, dan BSP. Penelitian ini menggunakan pendekatan deskriptif kuantitatif yang bersifat eksploratif yang terdiri dari 250 responden, masing-masing 50 respoden setiap program. Hasil penelitian menunjukkan bahwa nilai Indeks Kepuasan Masyarakat terhadap layanan bantuan sosial pada Dinas Sosial Kabupaten Soppeng tertinggi ke terendah: BPNT, BST, BSP & PKH, dan RASTRA. Secara keseluruhan, masyarakat penerima bantuan sosial menilai baik pelayanan program bantuan sosial di tengah pandemi Covid-19.
Polygamy in the Lens of Generation Z: A Communication Psychology Perspective
Authors: Rustandi Apriya Maharani , Suhendar Aris , Dalimunthe Maulana Andinata
Published: April 2024

Generation Z, who grew up in the digital era and globalization, faces dynamics in marriage issues that are increasingly complex and diverse, one of which is the issue of polygamy. Therefore the aim of this research is to understand how polygamy is viewed by individuals in Generation Z from a psychological perspective. This research is a quantitative descriptive study with a survey approach using a Likert scale as a way to view the psychometric scale. The results of this research show that Generation Z does not experience high levels of anxiety in facing the issue of polygamous marriage emotionally and psychologically. In the emotional variable, (48%) said it was sufficient, while physiological (42.40%). Overall, this research shows an appropriate reference point for further research by identifying the sources and factors of Generation Z's lack of anxiety regarding the issue of polygamy
DOCKING, SYNTHESIS AND β-LACTAMASE INHIBITORY ACTIVITY EVALUATION FOR NEW AMIDE COMPOUNDS
Authors:   Pharmaceutical Chemistry Department, Pharmacy College, Mosul University, Iraq, Mahmood Ahmed A. J. , Bahnam Safaa P. ,   Pharmaceutical Chemistry Department, Pharmacy College, Mosul University, Iraq
Published: April 2024

The beta-lactams are recognized as effective antibiotics for treating infections, yet bacterial production of β-lactamase, which hydrolyzes the beta-lactam ring, can render these drugs inactive. Combining these antibiotics with a β-lactamase inhibitor, such as clavulanic acid, mitigates this resistance. In a docking study involving Temoniera-1 (TEM-1), 1pzp, we induced the synthesis of eight amide compounds by reacting acid chloride derivatives with sulphathiazol or oxadiazol amine, forming an amide bond. The newly synthesized compounds were differentiated using physical and spectroscopic methods and verified biologically by estimating their minimum inhibitory concentration (MIC) against four strains of βlactamase G(+)ve and G(-)ve bacteria. Their anti β-lactamase behaviors were then compared with that of clavulanic acid as a co-inhibitor with amoxicillin against the same four strains of bacteria. The results indicate that four of the new amides exhibit excellent anti-β-lactamase activity and contain one or more hydrophobic residues in their structures. Halogen atoms enhance the selectivity of tower β-lactamases. Derivatives of both oxadiazole and sulfathiazole scaffolds show promising anti-β-lactamase activity as nonβ-lactam inhibitors.
INVESTIGATION OF FUNGICIDAL PROPERTIES OF HEXYL BROMIDE COMPLEX OF N'-(2,2-BITCYCLO[2.2.1]HEPT-5-EN-2-YL-4,5-DIHYDRO-1-H-IMIDAZOLIN-1- YLETHYL)ETHANE-1,2-DIAMINE AS ANTIMICROBIAL ADDITIVE TO LUBRICANTCOOLANT FLUIDS
Authors:   Institute of Petrochemical Processes named after acad. Y.H. Mammadaliyev, Ministry of Science and Education of Azerbaijan Republic, Mammadbayli E.H. , Babayeva V.H. ,   Institute of Petrochemical Processes named after acad. Y.H. Mammadaliyev, Ministry of Science and Education of Azerbaijan Republic
Published: April 2024

The results of a study of the antifungal properties of an imidazoline hexyl bromide complex obtained on the basis of bicyclo[2.2.1]hept-5-ene-2-carboxylic acid and triethylenetetraamine as an additive to cutting fluids are presented. First, imidazoline was obtained by reacting norbornene carboxylic acid with triethylene tetraamine. In the next step, imidazoline was reacted with hexyl bromide to obtain its alkyl halide complex. The physicochemical properties of the resulting complex were determined, and its composition and structure were confirmed by IR spectroscopy. The complex has been tested as an antimicrobial additive in cutting fluids. It was found that the resulting complex has a destruction zone of 1.3-1.5 cm at a concentration of 0.25% and 2.4-2.6 cm at a concentration of 0.5%. N'-(2,2-bicyclo[2.2.1]hept-5-en-2-yl-4,5-dihydro-1-Himidazolin-1-ylethyl)ethane-1,2-diamine hexyl bromide complex as an antimicrobial additive exhibiting high fungicidal properties, destroys fungi even at a concentration of 0.25% - the affected area is 1.3-1.5 cm.
SYNTHESIS AND CHARACTERIZATION OF Mn+2 , Co+2 , Ni+2 , Cu+2 AND Zn+2 COMPLEXES WITH 4-(2-(BENZO-1,3-DIOXOL-5-YL)-4,5-DIPHENYL-2,5- DIHYDRO-1H-IMIDAZOL-1-YL)ANILINE AND EVALUATION OF THEIR BIOLOGICAL ACTIVITY
Authors:   Nineveh-Gifted School, Mosul, Iraq, Abdljabar Roaa R. , Saeed Farah T. ,   Department of Chemistry, College of Science, University of Mosul, Mosul, Iraq
Published: April 2024

The aim of this work was to create new ligand complexes and evaluate their effectiveness against certain strains of bacteria. A Brucker Tensor 27co FTIR spectrophotometer was used to record the infrared spectra. Elemental analysis (C, H, N) was carried out on an AA670 atomic absorption spectrophotometer to determine mineral content, and the conductivity of PCM3 Jenway was measured to record electronic spectra. The ligand was prepared, that possessed physical constants and spectroscopic properties. The complexes [M(L)2Cl2] and [M(L)4Cl2] were also prepared, where M=Mn(II), Co(II), Ni(II), Cu(II), and Zn(II), which were synthesized by direct reaction of the above ligand with metal chlorides in (2:1) or (4:1) (Ligand : metal) molar ratio in the ethanol medium. The ligand compound 4-(2-(benzo-1,3-dioxol-5-yl)-4,5-diphenyl-2,5-dihydro1H-imidazol-1-yl)aniline (L) was obtained. The prepared complexes were shown by elemental analysis, spectroscopic studies (FTIR, UV/vis), 1H-NMR measurement, conductivity measurements, and electron spectrometry value, which indicate the presence of tetrahedral and octahedral geometry around the metal ions. The biological antibacterial activity of the compounds and complexes has been demonstrated against specific strains of G+ Staph. aureus and G− Bacillus. The bonding compound L coordinates the metal in a tetrahedral and octahedral N-M-N manner. The compound and its complexes had activity against specific strains of bacteria. The ligand (L1) and the complex (3) had a greater effect on different types of bacteria than the rest of the complexes, which had a lower efficiency rate.
INVESTIGATION OF THE ATOMIC DYNAMICS OF CdSe THIN LAYERS BY RAMAN SPECTROSCOPY
Authors:   Institute of Physics, Ministry of Science and Education of Azerbaijan, Baku, AZ-1143, Azerbaijan, Abdullayev N.M. , Ibrahimova L.N. ,   Institute of Natural Resources, Nakhchivan, AZ-7000, Azerbaijan, Aliyev M.E. ,   Nakhchivan State University, Nakhchivan, AZ-7012, Azerbaijan, Aliyev Y.I. ,   Azerbaijan State Pedagogical University, Baku, AZ-1000, Azerbaijan,   5Western Caspian University, Baku, AZ-1001, Azerbaijan
Published: April 2024

This study is focused on investigating the atomic dynamics and vibrational properties of thin layers of cadmium selenide with thickness ranging from 200–500 nm. The studies were carried out using Raman spectroscopy at room temperature. Raman spectra were obtained in the frequency range ν = 100-800 cm -1 . Two vibration modes were observed within the specified frequency range. It has been established that these vibration modes correspond to vibrations of Cd–Se covalent bonds. The frequency of these vibrational modes was observed to increase as the thickness of CdSe thin films increased, which was attributed to the formation of a thickness-dependent phase.
EKSISTENSI MAHASISWA HUKUM UNIVERSITAS BINA INSAN LUBUKLINGGAU MEMINIMALISASI PENYALAHGUNAAN NARKOTIKA
Authors: SH MH ARDI MUTHAHIR , Satriana Satriana
Published: April 2024

Narkotika adalah zat berbahaya yang dapat disalahgunakan. Dampak peredaran dan penyalanggunaan narkotika sangat berdampak buruk bagi peradaban bangsa terkhusus golongan anak-anak muda sebagai generasi penerus dan pengemban tanggungjawab bangsa di masa depan. Seseorang yang masuk dalam lingkar penyalanggunaan narkotika akan membuat psikologisnya terganggu, sehingga selalu ada keinginan untuk kembali mengkonsumsinya atau dalam hal ini dapat juga dikatakan memiliki rasa candu. Selain itu seseorang yang telah menjadi pengguna atau pecandu narkotika akan sulit melepaskan diri dari keinginannya untuk mengkonsumsi narkotika, sehingga dalam hal ini perlu peran serta yang aktiv oleh negara dalam menindak dan menanggulangi pengedaran dan penyalanggunaan narkotika. Akan tetapi selain peran aktiv negara dibutuhkan juga peran serta masyarakat dalam menghindari narkotika baik secara individual serta turut mensosialisasikan bahaya narkotika dalam lingkup pergaulan sosial.
СУЧАСНИЙ СТАН БАНКІВСЬКОЇ СИСТЕМИ УКРАЇНИ ТА ПЕРСПЕКТИВИ ЇЇ РОЗВИТКУ
Authors: Рущишин Н. М. , Пелех О. Р. , Козак А. Р. , Криворучко Н. М.
Published: April 2024

У статті окреслено значимість банківської системи і зазначено, що сучасна банківська система є одним з ключових елементів національної економіки. Банки, будучи фінансовими посередниками, обслуговують сферу грошових відносин, і від їх фінансової стабільності і ліквідності залежить макроекономічна рівновага фінансово-економічної сфери. Метою статті є дослідження сучасного стану банківської системи України та окреслення перспектив її розвитку в умовах сьогодення. У статті наведено основні функції фінансової системи, які виконує банківська система. Проведено аналіз сучасного стану банківської системи України та окреслено ризики, породжені військовим вторгненням для банківських установ порівняно з довоєнним періодом. Зокрема, виділено проблеми функціонування банківської системи України та акцентовано увагу на регуляторних заходах НБУ в умовах війни. Проаналізовано зміни у кількості банків в Україні за останні п’ять років та окреслено чинники впливу на їх динаміку. Досліджено тенденції змін діяльності банків, а саме: в динаміці загальних активів банків у розрізі груп за 2018-2022 роки, чистих активів банківського сектора за складовими. Здійснено оцінювання змін кредитного портфеля банків України в розрізі груп за досліджуваний період. Акцентовано увагу на динаміці структури зобов’язань банків за останні п’ять років та окремих їх складових, а саме: депозитів. Проаналізовано та здійснено оцінку рентабельності капіталу та активів банків України в розрізі груп за 2018-2022 роки. Наведено напрями підвищення стабільності банків у частині нарощення капіталу і зменшення проблемних кредитів. Акцентовано увагу на прискоренні темпів цифровізації в банківській сфері. Окреслено напрями подальшого розвитку банківської системи України в сучасних умовах, а дослідження змін стабільності та стійкості вітчизняної банківської системи під час війни стане перспективою подальших досліджень.
СУЧАСНІ ТЕХНОЛОГІЇ АДМІНІСТРУВАННЯ ПОДАТКІВ І ПЛАТЕЖІВ: ВІТЧИЗНЯНИЙ ТА ЗАРУБІЖНИЙ ДОСВІД
Authors: Мединська Т. В. , Олійник Н. Р. , Василишин С. А.
Published: April 2024

Податкова система в сучасному світі вимагає постійного вдосконалення та адаптації до змін у глобальному економічному середовищі. Адміністрування податків і платежів відіграє ключову роль у забезпеченні фінансової стабільності держави та розвитку економіки. У статті розглядається вітчизняний та зарубіжний досвід використання сучасних технологій у сфері податкового адміністрування. Україна подібно до багатьох інших країн активно впроваджує інформаційні технології для поліпшення процесу збору податків та платежів і контролю за ними. Одним із прикладів є впровадження електронної податкової звітності та системи електронного адміністрування податків (e-tax). Це дозволяє зменшити податкове шахрайство, спростити процедури податкового обліку для підприємств та забезпечити більшу прозорість у фінансових операціях. Нами досліджено, що у зарубіжних країнах спостерігається активне використання сучасних технологій в адмініструванні податків, ними використовується штучний інтелект для аналізу фінансової звітності та виявлення податкових правопорушень. Можна відзначити впровадження цифрових інструментів для збору та обробки податкової інформації, що дозволяє збільшити ефективність та точність податкового адміністрування. У податковому адмініструванні важливу роль відіграють також кібербезпека та захист даних, оскільки ця сфера передбачає велику кількість конфіденційної інформації. У зарубіжних країнах існують високі стандарти щодо захисту податкових даних, і за кордоном активно вдосконалюють системи для запобігання кібератакам. Проаналізовано види податкових перевірок та структуру проведення документальних планових перевірок платників податків органами ДПС України за 2020-2022 рр. Запропоновано вдосконалити систему податкового адміністрування в Україні, використовуючи найкращий досвід різних країн у цій сфері із залученням інформаційних технологій, електронного адміністрування, захисту даних, що забезпечить стабільність бюджету, зменшить податкове шахрайство і забезпечить більшу прозорість у сфері оподаткування.
PENGARUH TANGIBLE, EMPHATY, RELIABILITY, RESPONSIVENESS DAN ASSURANCE TERHADAP KEPUASAN KONSUMEN DI SWALAYAN LUWES PATI
Authors: Wuryano Galih , Ruspitasari Widi , Handoko Yunus
Published: April 2024

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis: 1) pengaruh tangible terhadap kepuasan konsumen di Swalayan Luwes Pati, 2) pengaruh emphaty terhadap kepuasan konsumen di Swalayan Luwes Pati, 3) pengaruh reliability terhadap kepuasan konsumen di Swalayan Luwes Pati, 4) ntuk pengaruh responsiveness terhadap kepuasan konsumen di Swalayan Luwes Pati, 5) pengaruh assurance terhadap kepuasan konsumen di Swalayan Luwes Pati.  Jenis penelitian ini adalah kuantitatif dengan pendekatan survei. Penelitian ini dilakukan pada konsumen yang berbelanja di Swalayan Luwes Pati. Populasi dalam penelitian ini adalah semua konsumen yang berbelanja di Swalayan Luwes Pati, sampel dalam penelitian ini sebanyak 100 responden dengan teknik sampling Accidental Sampling selama 1 bulan.   Hasil penelitian menunjukkan 1) tangible berpengaruh secara signifikan terhadap kepuasan konsumen, 2) emphaty berpengaruh secara signifikan terhadap kepuasan konsumen, 3) reliability berpengaruh secara signifikan terhadap kepuasan konsumen,  4)  responsiveness berpengaruh secara signifikan terhadap kepuasan konsumen dan 5) assurance tidak berpengaruh secara signifikan terhadap kepuasan konsumen
PENGARUH KEDISIPLINAN, INTERAKSI DAN KUALITAS KURIKULUM TERHADAP PRESTASI BELAJAR SISWA PADA SEKOLAH MENENGAH PERTAMA NEGERI 4 SINGOSARI SATU ATAP KABUPATEN MALANG
Authors: Kasih Nanda , Kusdyah Ike , Agustina Tin
Published: April 2024

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara kedisiplinan siswa terhadap prestasi belajar siswa. Untuk mengetahui pengaruh antara interaksi dengan guru terhadap prestasi belajar siswa. Untuk mengetahui pengaruh kualitas kurikulum terhadap prestasi belajar siswa. Untuk mengetahui pengaruh antara kedisiplinan, interaksi dan kualitas kurikulum terhadap prestasi belajar siswa di SMP Negeri 4 Singosari Satu Atap. Setelah dilakukan analisis data bahwa kedisiplinan berpengaruh positif dan signifikan terhadap prestasi belajar siswa di SMP Negeri 4 Singosari Satu Atap. Selain itu interaksi berpengaruh positif dan signifikan terhadap prestasi belajar siswa di SMP Negeri 4 Singosari Satu Atap. Begitu juga kualitas kurikulum berpengaruh positif dan signifikan terhadap prestasi belajar siswa di SMP Negeri 4 Singosari Satu Atap. Terakhir adalah bahwa kedisiplinan, interaksi dan kualitas kurikulum berpengaruh positif dan signifikan terhadap prestasi belajar siswa di SMP Negeri 4 Singosari Satu Atap.
Organizaciones indígenas y defensa del territorio en la Sierra Norte de Puebla
Authors:   Benemérita Universidad Autónoma de Puebla, Netzahualcoyotzi Raúl , Furlong Aurora ,   Benemérita Universidad Autónoma de Puebla
Published: April 2024

En este trabajo analizamos cómo la lucha por la tierra, antaño como hoy, ha ido cobrando relevancia en los territorios de los pueblos totonacas, otomíes, tepehuas y nahuas de la Sierra Norte de Puebla. A más de 50 años de mantener su autonomía, la respuesta desde los gobiernos locales ha sido, por un lado, el control de sus organizaciones indígenas y, por otro, la represión como una constante en el marco de una guerra de exterminio de su cultura, hábitat -principalmente el acceso al agua-, y bienes comunes, lo que les ha permitido resistir y conservar una economía social en organizaciones de base y colectivos que coexisten con el desarrollo del capitalismo neoliberal.Algunas organizaciones han sobrevivido con el transcurso del tiempo, y en la actualidad persisten y son afectadas por proyectos de muerte. En los últimos ocho años, los habitantes de la zona han confluido en diversas manifestaciones masivasfrente a alcaldías, así como marchas y asambleas territoriales. Su organización campesina indígena se enfrenta ahora a 27 concesiones sobre minería y a la construcción de 5 hidroeléctricas. Como resultado de las reformas estructurales se han ido privatizando las zonas más productivas, insertándose de esta manera, al proyecto global de acumulación intensiva de capital, lo que ha afectado a diversas regiones del continente americano, y de forma especial a la región Norte de Puebla, la cual está siendo desbastada por los intereses transnacionales.
Development and Examination of the Social Appearance Anxiety Scale
Authors: Hart Trevor , Flora David B. , Palyo Sarah A. , Fresco David M. , Holle Christian , Heimberg Richard G.
Published: April 2024

The Social Appearance Anxiety Scale (SAAS) was created to measure anxiety about being negatively evaluated by others because of one's overall appearance, including body shape. This study examined the psychometric properties of the SAAS in three large samples of undergraduate students (respective ns = 512, 853, and 541). The SAAS demonstrated a unifactorial structure with high test-retest reliability and internal consistency. The SAAS was positively associated with measures of social anxiety. The SAAS was also related to greater disparity between perceived, actual, and ideal physical attributes, beliefs that one's appearance is inherently flawed and socially unacceptable and that being unattractive is socially deleterious, feelings of unattractiveness, emphasis on appearance and its maintenance, and a preoccupation with being overweight. It was a unique predictor of social anxiety above and beyond negative body image indicators. Findings suggest that the SAAS is a psychometrically valid measure of social anxiety regarding one's overall appearance.
Attraction to Male Facial Masculinity in Gay Men in China: Relationship to Intercourse Preference Positions and Sociosexual Behavior
Authors: Zheng Lijun , Hart Trevor , Zheng Yong
Published: April 2024

Distinctions are commonly made regarding preferences for insertive or receptive anal intercourse within gay male communities. Three sexual self-labels are typically specified: "top," meaning a man who prefers the insertive role, "bottom," meaning a man who prefers the receptive role, and "versatile," meaning a man willing to perform either role. In this study, we examined the association between intercourse position preference and preference for male facial masculinity among 447 gay men across multiple cities in China. Each participant was shown 10 pairs of male faces sequentially, with each pair consisting of a masculinized and feminized version of the same base face. Tops preferred the feminized male face over the masculinized face, bottoms preferred the masculinized male face over the feminized face, and versatiles did not have a preference. Tops preferred more feminized male faces than did bottoms and versatiles. Preferences for male facial masculinity were also associated with sociosexual orientation and the nature of the associations differed by sex role preferences. Among tops, men who were less restricted preferred more feminine male faces compared to men who were more restricted. Among bottoms, men who were less restricted preferred more masculine male faces compared to men who were more restricted. Among versatiles, there was no association between sociosexual orientation and preferences for male facial masculinity. These findings provide new evidence that less sociosexually restricted men have stronger preferences for sexual dimorphism in the sexual partners they prefer than do more restricted men.
Acceptability and tolerability of and adherence to HIV pre-exposure prophylaxis among Toronto gay and bisexual men: a pilot study
Authors: Tan Darrell H.S. , Schnubb Alexandre , Lawless James , Szadkowski Leah , Grennan Troy , Wilton James , Fowler Shawn , Hart Trevor , Maxwell John , M. Raboud Janet
Published: April 2024

Background: Preexposure prophylaxis is efficacious at preventing HIV infection, but concerns persist about adherence and sexually transmitted infections (STIs). We assessed preexposure prophylaxis acceptability, adherence and clinical outcomes in a pilot demonstration project.

Methods: HIV-uninfected adult gay and bisexual men who scored 10 or higher on a validated HIV risk score (HIV Incidence Risk Index for MSM) and reported condomless receptive anal sex were sequentially enrolled into a 1-year open-label single-arm pilot study of daily oral therapy with tenofovir disoproxil fumarate/emtricitabine in Toronto. The primary outcome was acceptability of preexposure prophylaxis. Secondary outcomes were preexposure prophylaxis adherence (4-d recall, pill count and dried blood spot analysis), HIV seroconversion, STIs and adverse events.

Results: Of the 86 men screened, 52 were enrolled. Participants were mostly young (median age 33 yr [interquartile range (IQR) 28–37 yr) white (38 [73%]) gay (49 [94%]) men. Preexposure prophylaxis acceptability was high: all participants reported their experience as “good” or “very good.” The median adherence rate was high, at 100% (IQR 95%–100%) by self-report and 96.9% (IQR 93.4%–98.4%) by pill count. Dried blood spot analysis suggested that doses were taken 4–7 days/week at 88.7% (173/195) of month 3–12 visits. No cases of HIV seroconversion occurred, but 25 participants (48%) experienced at least 1 bacterial STI, with incidence rates per 100 person-years of 32.8, 32.8, 8.2 and 8.2 for chlamydia, gonorrhea, syphilis and lymphogranuloma venereum, respectively. No adverse events led to discontinuation of prophylaxis, but the estimated glomerular filtration rate declined by 0.22 mL/min per month.

Interpretation: Preexposure prophylaxis was associated with high adherence and acceptability and no HIV infections in this study. Frequent STIs and clinically unapparent toxic renal effects reinforce the need for ongoing vigilance.
The relevance of communal altruism for sexual minority men in contemporary contexts
Authors: Skakoon-Sparling Shayna , Card Kiffer G. , Novick Jake R. , Berlin Graham W. , Lachowsky Nathan J. , Adam Barry , Brennan David J. , Sang Jordan M. , Noor Syed W. , Cox Joseph , Moore David M. , Grace Daniel , Grey Cornel , Daroya Emerich , Hart Trevor
Published: April 2024

There are many reasons why individuals engage in prosocial behavior; communal sexual altruism is based on the notion that some practice safer sex in the interest of promoting the well-being of their community/in-group. Given that definitions of what constitutes "safer sex" have changed with advances in human immunodeficiency virus (HIV) prevention, we investigated the importance of communal sexual altruism (herein "altruism") among urban gay, bisexual, and other sexual minority men (GBM) in the contemporary context. Using a sample of 2449 GBM we examined the association of both safer-sex-related attitudes (e.g., HIV treatment optimism-skepticism) and behaviors (e.g., condomless anal sex [CAS]) with altruism scores. Higher altruism scores were associated with a lower likelihood of CAS and a greater frequency of discussing HIV status with new partners. These findings demonstrate that many GBM are motivated to engage in several kinds of behaviors that improve the well-being of their in-group (i.e., the GBM community).
Family Victimization Among Canadian Sexual and Gender Minority Adolescents and Emerging Adults
Authors: Blais Martin , Coutu Cameron , Boislard Marie-Aude , Hart Trevor , Walker Mattie , Parent Sylvie , Team the SWERV Research
Published: April 2024

Objectives: This paper examines family victimization, well-being, and resilience among sexual and gender minority (SGM) adolescents and emerging adults aged 15 to 29 years.

Methods: Self-reported data were collected online (2019-2020) from 1,971 Canadian SGM youths. We used logistic regression to estimate the odds of: (a) having experienced family victimization over the past 12 months; (b) reporting well-being across the various frequencies of family victimization; and (c) thriving (i.e., flourishing despite having experienced family victimization).

Results: About 36% of participants experienced family victimization within the previous 12 months, with 13% reporting recurrent family victimization. Recurrent victimization was more prevalent among trans and nonbinary youths as compared to cisgender men, and was also more prevalent among socioeconomically disadvantaged participants. Recurrent victimization was significantly associated with higher odds of reporting internalized heterosexism, efforts to conceal gender and sexual orientation, languishing mental health, social anxiety, loneliness, and post-traumatic stress symptoms. Thriving participants were less likely to experience activity restrictions or to live with at least one parent, and more likely to score higher on authenticity scales, to report proactive norms against violence within their family, and to have food and economic security.

Conclusion: Despite recent advances in SGM rights and acceptance, SGM youths still face family victimization and compromised well-being.

Implications: These findings underline the importance of screening for family violence among SGM youths, particularly among trans youths and those of lower socioeconomic status. Findings also underline the importance of providing SGM youth both a safe family environment and material security.
Characteristics of the sexual networks of gay, bisexual, and other men who have sex with men in Montréal, Toronto, and Vancouver: implications for the transmission and control of mpox in Canada
Authors: Xiu Fanyu , Anato Jorge Luis Flores , Cox Joseph , Grace Daniel , Hart Trevor , Skakoon-Sparling Shayna , Dvorakova Milada , Knight Jesse , Wang Linwei , Gatalo Oliver , Campbell Evan , Zhang Terri H. , Sbihi Hind , A. Irvine Michael , Mishra Sharmistha , Maheu-Giroux Mathieu
Published: April 2024

Background: The 2022–2023 global mpox outbreak disproportionately affected gay, bisexual, and other men who have sex with men (GBM). We investigated differences in GBM's sexual partner distributions across Canada's 3 largest cities and over time, and how they shaped transmission.

Methods: The Engage Cohort Study (2017–2023) recruited GBM via respondent-driven sampling in Montréal, Toronto, and Vancouver (n = 2449). We compared reported sexual partner distributions across cities and periods: before COVID-19 (2017–2019), pandemic (2020–2021), and after lifting of restrictions (2021–2023). We used Bayesian regression and poststratification to model partner distributions. We estimated mpox's basic reproduction number (R0) using a risk-stratified compartmental model.

Results: Pre–COVID-19 pandemic distributions were comparable: fitted average partners (past 6 months) were 10.4 (95% credible interval: 9.4–11.5) in Montréal, 13.1 (11.3–15.1) in Toronto, and 10.7 (9.5–12.1) in Vancouver. Sexual activity decreased during the pandemic and increased after lifting of restrictions, but remained below prepandemic levels. Based on reported cases, we estimated R0 of 2.4 to 2.7 and similar cumulative incidences (0.7%–0.9%) across cities.

Conclusions: Similar sexual partner distributions may explain comparable R0 and cumulative incidence across cities. With potential for further recovery in sexual activity, mpox vaccination and surveillance strategies should be maintained.
THE ANALYSIS OF BUYING INTENTION OF GENERATION Z CONSUMERS
Authors: Izaak Wilma Codelia , Hariyana Nanik , Sholihah Dienni R. , Ardyanfitri Helmina
Published: April 2024

Facing a period of adaptation to new habits, people will face many unfamiliar situations. Moreover, as consumers, people will be more thoughtful and detailed in making their choices on a product. Management must exercise greater caution when formulating a competitive strategy during habitual change if a company wants to keep and grow its customer base. This research aims to answer the question, "To what extent does knowledge sharing affect the use of social media and learning models in response to the goals of autonomous learning and autonomous universities?" we investigate the interplay of our study's components. Customers who have expressed an interest in purchasing an SME product will be surveyed using questionnaires. Purposive sampling with incidental sampling was used to administer the questionnaire to college and university students. 148 participants have been collected, and a research model structure is implemented in Partial Least Square analysis using SmartPLS software. Previous studies have shown no positive effect of the brand equity variable on consumers' propensity to purchase products from SMEs. The results show that the correlation of brand awareness of MSME products to brand equity is strongly influenced by brand awareness of MSME products which is given consistently on social media.
ANALYSIS OF INVENTORY COST EFFICIENCY ON LEVERAGE ITEMS: A CASE STUDY ON A MACHINERY AND EQUIPMENT MANUFACTURER
Authors: Sulungbudi Brigita Meylianti , Jingga Tomi Dwi
Published: April 2024

This study aims to determine inventory management for an agricultural machinery and equipment manufacturer. The manufacturer has not yet implemented any inventory management, therefore, it often experiences overstock and understock. The study employed Kraljic’s matrix as a classification method and employed a complete aggregation method to find the optimal ordering frequency for leverage raw materials. Due to the fluctuation of demand and supply, the numbers of safety stock and the reorder point were calculated in addition to the ordering frequency and ordering quantities. The inventory model was developed using secondary inventory data analysis of 2019. Data were collected before the pandemic because it was expected that these data would be similar to the current situation. By implementing this method, PD KMU is expected to reduce its inventory costs by IDR6,940,310,00 than those in the past.
RECONSTRUCTION OF THE NATIONAL FINANCIAL AUDIT INSTITUTIONAL SYSTEM FOR OPTIMIZING STATE LOSS MITIGATION
Authors: Muhammad Padol  , Radian Salman
Published: April 2024

This article aims to establish a better institutional system for the national financial audit as part of the government's efforts to create a clean state free from financial abuse and corruption. Normatively, the Supreme Audit Agency (BPK) plays a crucial role based on Article 23 paragraph (5) of the 1945 Constitution. However, its singular existence changed after the formation of the Audit Board of the Republic of Indonesia (BPKP) through Presidential Regulation Number 192 of 2014, which became part of the Government Internal Supervisory Apparatus. From these normative issues arose a controversial case involving land procurement for a Palm Oil Plantation in Southwest Aceh, resulting in a dualistic determination of state losses between BPK and BPKP. The novelty of this article, compared to existing ones, lies in its reinforced analysis through comparisons with financial supervisory institutions in Japan (Board of Audit), the United States (GAO), and Australia (ANAO). The research employs a normative legal research method to examine principles and norms in positive law. It utilizes statutory, conceptual, and comparative approaches. In the context of financial oversight in Indonesia, both external and internal supervisory institutions, such as BPK and BPKP, play a vital role in ensuring efficiency, transparency, and accountability in financial management. Despite differences in regulatory foundations, appointment systems, and follow-up mechanisms among BPK, the Board of Audit, GAO, and ANAO, all of them have important roles in ensuring proper financial management. Additionally, the article proposes an alternative model for appointing members of the Republic of Indonesia Financial Audit Board (BPKRI) based on the experience of the U.S. GAO. This mechanism includes forming a commission comprising legislative, executive, and academic representatives to recommend BPK member candidates, aiming to enhance the independence of financial supervisory institutions in Indonesia
Analisis Peningkatan Literasi Sains dan Kemampuan Bernalar Kritis Siswa yang menggunakan Bahan Ajar Liveworksheets
Authors: Prasetya Cyndi , Pratiwi Ika Bella , Maisarah
Published: April 2024

Kemampuan literasi sains sangat penting untuk ditingkatkan pada diri siswa karena salah satu tolok ukur kemampuan kognitif berdasarkan PISA yaitu literasi sains. Selain literasi sains, terdapat kemampuan bernalar kritis yang juga perlu ditingkatkan pada diri siswa karena merupakan salah satu karakter Profil Pelajar Pancasila. Dengan demikian, dilakukan penelitian ini yang bertujuan untuk menganalisis peningkatan literasi sains dan bernalar kritis siswa setelah menggunakan bahan ajar liveworksheets pada materi sifat koligatif larutan di SMA. Metode penelitian yang digunakan yaitu kuantitatif dengan desain Pre-Experimental tipe one-group pretest-postest. Sampel pada penelitian ini hanya satu grup siswa yaitu siswa kelas XII MIA-1 SMA Negeri 1 Langsa yang berjumlah 32 orang. Teknik pengumpulan data yang digunakan yaitu tes dan observasi. Analisis data yang digunakan yaitu: persentase rerata skor, dan N-Gain. Hasil penelitian menunjukkan bahwa jumlah siswa yang mempunyai literasi sains tingkat tinggi hanya 9,37% pada pretes, dan mengalami penambahan jumlah siswa menjadi 87,50% pada saat postes. Jumlah siswa yang mempunyai bernalar kritis tingkat tinggi sebanyak 43.75% ketika pretes, dan jumlahnya bertambah menjadi 90,63% ketika postes. Dengan demikian dapat disimpulkan bahwa penggunaan bahan ajar liveworksheets dapat memberikan kontribusi peningkatan skor dan jumlah siswa yang berkategori tinggi pada literasi sains maupun bernalar kritis.
Generation of realistic input parameters for simulating atmospheric point-spread functions at astronomical observatories
Authors: Hébert Claire-Alice , Meyers Joshua E. , Do My H. , Burchat Patricia R. ,   LSST Dark Energy Science Collaboration
Published: April 2024

High-fidelity simulated astronomical images are an important tool in developing and measuring the performance of image-processing algorithms, particularly for high precision measurements of cosmic shear – correlated distortions of images of distant galaxies due to weak gravitational lensing caused by the large-scale mass distribution in the Universe. For unbiased measurements of cosmic shear, all other sources of correlated image distortions must be modeled or removed. One such source is the correlated blurring of images due to optical turbulence in the atmosphere, which dominates the point-spread function (PSF) for ground-based instruments. In this work, we leverage data from weather forecasting models to produce wind speeds and directions, and turbulence parameters, that are realistically correlated with altitude. To study the resulting correlations in the size and shape of the PSF, we generate simulated images of the PSF across a ~10 square-degree field of view – the size of the camera focal plane for the Vera C. Rubin Observatory in Chile – using weather data and historical seeing for a geographic location near the Observatory. We make quantitative predictions for two-point correlation functions (2PCF) that are used in analyses of cosmic shear. We observe a strong anisotropy in the two-dimensional 2PCF, which is expected based on observations in real images, and study the dependence of the orientation of the anisotropy on dominant wind directions near the ground and at higher altitudes. The code repository for producing the correlated weather parameters for input to simulations (psf-weather-station) is public at https://github.com/LSSTDESC/psf-weather-station (https://github.com/LSSTDESC/psf-weather-station)