bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Tarif Bea Masuk Dan Kurs Terhadap Penerimaan Bea Masuk Di Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean Merak
Authors: Arwati Ade
Published: December 2022

Penelitian ini bertujuan untuk: (1) untuk mengetahui apakah terdapat pengaruh tarif bea masuk terhadap realisasi penerimaan bea masuk tahun 2007-2013, (2) untuk mengetahui apakah terdapat pengaruh nilai kurs rupiah atas dollar Amerika Serikat terhadap realisasi penerimaan bea masuk tahun 2007-2013, dan (3) untuk mengetahui apakah terdapat pengaruh tarif bea masuk dan nilai kurs terhadap realisasi penerimaan bea masuk tahun 2007-2013. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif assosiatif dengan menggunakan data berkategori sekunder.Teknik analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik, sebelum menggunakan analisis regresi berganda dan uji t dan uji F pada level 5% (α = 0,05). Hasil penelitian yang penulis dapat dari uji t menunjukkan Thitung untuk Tarif Bea Masuk adalah 3,306 > Ttabel nya 2,77 dengan nilai probabilitas signifikan 0,21 < α = 0,05, maka H0 ditolak. Thitunguntuk Kurs adalah -2,530 < Ttabel nya 2,77 dengan nilai probabilitas signifikan 0,53 > α = 0,05, maka H0diterima. Maka untuk penelitian uji F menunjukkan Fhitung Tarif Bea Masuk dan Kurs adalah 16,433 > Ftabel 6,94 dengan probabilitas 0,12 < α = 0,05, maka H0 ditolak. Kesimpulan dari penelitian ini adalah Tarif Bea Masuk berpengaruh signifikan terhadap Penerimaan Bea Masuk.Sedangkan Kurs atas dollar Amerika Serikat tidak berpengaruh signifikan terhadap Penerimaan Bea Masuk.tarif bea masuk dan kurs rupiah atas dollar Amerika Serikat berpengaruh signifikan terhadap Penerimaan Bea Masuk
Pengaruh Fee Kehadiran dan Fee Overtime Karyawan Outsourcing terhadap Pajak Penghasilan Pasal 23 di PT. Avia Avian
Authors: Riyadi Riyadi
Published: December 2022

Dengan berkembangnya produktifitas PT. Avia Avian harusnya ditunjang dengan kehadiran dan overtime karyawan yang tinggi, akan tetapi yang terjadi karyawan outsourcing di PT. Avian Serang kehadiran dan overtime masih kurang. Tempat tinggal yang jauh menjadi alasan mereka untuk tidak bersedia overtime. Dan juga seringnya mereka ijin tidak masuk kerja karena berkaitan dengan budaya setempat misalnya adanya hajatan keluarga dekat atau jauh. Tujuan penulis melakukan penelitian untuk mengetahui pengaruh fee kehadiran dan fee overtime karyawan outsourcing terhadap pajak penghasilan pasal 23. Metode penelitian yang digunakan adalah metode kuantitatif Asosiatif  yang diperoleh dari PT. Avia Avian. Data yang digunakan merupakan data bulanan selama 3 (tiga) tahun dari 2010 sampai 2012 sebanyak 36 Populasi dan diambil dengan mengunakan metode sample jenuh sebanyak 36 sampel. Hasil penelitian Berdasarkan pengujian secara parsial bahwa thitung > ttabel yaitu 5,689 > 2,03452 dan 2,757 > 2,03452 maka H1 dan H2 diterima. Dan hasil pengujian secara simulton Fhitung > Ftabel yaitu 57,513 > 3,28 maka Ha diterima. Dan dapat disimpulkan Fee Kehadiran dan Fee Overtime berpengaruh signifikan   terhadap Pajak Penghasilan Pasal 23 dan pengujian secara simultan Fee Kehadiran dan Fee Overtime berpengaruh signifikan   terhadap Pajak Penghasilan Pasal 23 di PT. Avia
KAJIAN INTENSI NPL (NET PERFOARMING LOAN) DAN NIM (NET INTEREST MARGIN) TERHADAP LABA BERSIH
Authors: Sunhayati Sunhayati , Hidayat Ardi , Dayono Bambang Tri
Published: December 2022

Penelitian ini dilatar belakangi permasalahan perbankan kenaikan bunga acun, kenaikan bunga kredit membuat bank menghadapi kenaikan rasio kredit bermasalah atau Non Perfoarming Loan (NPL). mengukur kemampuan manajemen bank dalam mengelola Net Interest margin (NIM) atau aktiva produktifnya  untuk menghasilkan pendapatan bunga bersih (Laba Bersih)
Tujuan penelitian ini adalah untuk mengetahui pengaruh Non Perfoarming Loan (NPL) (X1) terhadap Laba Bersih (Y) pada sektor perbankan BUMN. Untuk mengetahui pengaruh Net Interest Margin (NIM) (X2) terhadap Laba Bersih (Y) pada sektor perbankan BUMN. Untuk mengetahui Non Perfoarming Loan (NPL) (X1) dan Net Interest margin (NIM) (X2) secara bersama-sama terhadap Laba Bersih (Y) pada sektor perbankan BUMN.
Metode ini menggunakan metode kuantitatif.populasi dalam penelitian ini adalah seluruh data dari data NPL data NIM data Laba Bersih pada sektor perbankan BUMN periode 2013-2019. Sampel pada penelitian ini menggunakan metode sampling jenuh. Metode sampling jenuh adalah teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel.
Hasil penelitian Uji F dengan nilai Fhitung 3.012 < Ftabel 3.39 dengan nilai signifikansi 0,63 < 0,05 menunjukan bahwa variabel NPL dan NIM secara bersama-sama tidak berpengaruh signifikan terhadap Laba Bersih pada sektor perbankan BUMN. Selain itu NPL diperoleh thitung = 1.719 dimana nilai thitung lebih kecil dari ttabel sebesar 2.059 dan signifikansi 0,098 dimana nilainya lebih besar dari 0,05 jadi NPL tidak berpengaruh signifikan terhadap Laba Bersih. Sedangkan variabel NIM diperoleh thitung = 2.450 dimana nilai thitung lebih besar dari ttabel sebesar 2.059 dan signifikansi 0,022 dimana nilainya kurang dari 0,05 jadi NIM berpengaruh signifikan terhadap Laba Bersih.
Dalam penelitian ini dapat disimpulkan bahwa tidak terdapat pengaruh secara parsial antara NPL terhadap Laba Bersih dan terdapat pengaruh secara parsial anatar NIM terhadap Laba Bersih dan juga tidak berpengaruh secara simultan antara NPL dan NIM terhadap Laba Bersih pada sektor perbankan BUMN
PENCATATAN PROVISI PADA OTORITAS PENJAMIN SIMPANAN
Authors: Ashari Hasan , Nugrahanti Trinandari Prasetyo
Published: December 2022

Penelitian ini bertujuan menjelaskan pencatatan provisi yang dilakukan oleh otoritas penjamin simpanan sesuai standar akuntansi keuangan guna mengakui adanya kewajiban seperti klaim penjaminan simpanan nasabah penyimpan dan/atau gugatan hukum oleh nasabah/pihak terkait dalam rangka pelaksanaan tugas dan fungsi otoritas tersebut sebagai penjamin simpanan nasabah dan resolusi bank. Penelitian ini mengambil Lembaga Penjamin Simpanan sebagai otoritas penjamin simpanan di Indonesia menjadi objek studi melalui wawancara kepada dua orang praktisi akuntansi yang membantu LPS dalam menyusun kebijakan akuntansi LPS dan satu orang pegawai LPS yang menangani fungsi akuntansi. Metodologi dalam penelitian ini adalah kualitatif dan sifat penelitian ini deskriptif analisis (analysis descriptive). Berdasarkan penelitian ini disimpulkan bahwa pencatatan akuntansi LPS dalam pembayaran klaim nasabah mengacu kepada PSAK dan memenuhi syarat untuk mencatat provisi sepanjang seluruh kondisi yang disyaratkan oleh PSAK telah terpenuhi. Provisi yang dicatat LPS tidak menggunakan PSAK 62: Kontrak Asuransi namun berdasarkan pada PSAK 57: Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi. Provisi diakui LPS untuk mencatat: (1) Pembayaran klaim Penjaminan nasabah bank yang dilikuidasi dan (2) gugatan  hukum kepada LPS yang berpotensi besar (probable) menimbulkan provisi karena kemungkinan besar terjadi  sumber daya  keuangan yang keluar pada masa mendatang (dalam waktu 12 bulan kedepan)
MAMPUKAH NON PERFORMING FINANCING MEMODERASI CAR, PSR, ZPR TERHADAP PROFITABILITY BANK UMUM SYARIAH?
Authors: Kuncoro Rizki Galih , Anwar Saiful
Published: December 2022

Tujuan penelitian ini adalah untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Profit Sharing Ratio (PSR), dan Zakat Performing Ratio (ZPR) terhadap Profitability (ROA) dengan Non Performing Financing (NPF) sebagai variabel Moderating pada Bank Umum Syariah. Sampel yang dipakai dalam penelitian ini sejumlah 7 bank dengan teknik pengambilan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa CAR berpengaruh positif terhadap Profitability. Sedangkan PSR, dan ZPR tidak berpengaruh terhadap Profitability. Serta NPF dapat memoderasi pengaruh CAR terhadap Profitability, tetapi tidak dapat memoderasi pengaruh PSR dan ZPR terhadap Profitability.
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM KELANCARAN PROSES PRODUKSI DI MASA PANDEMI
Authors: Ijadiyah Ni’matul , Supriadi Iman
Published: December 2022

Accounting information system or (AIS) is a system designed to collect and display accounting information so that accountants and company executives can make appropriate decisions and have the aim of processing evidence of recording and reporting all information related to all financial transactions, documents or accounting records. There are several important functions in a working group on accounting information systems, including: storing and collecting data about work activities. Not only that, the information system can also be used to process and transact data into information that can be used to properly control and process decisions related to assets in the organizational system. Omah Teh Nganjuk business which is located on Jl. WR Supratman No.6, Mangundikaran, Mangun Dikaran, Kec. Nganjuk, Nganjuk Regency is the object that we choose in this research. Omah Teh Nganjuk is a family business brand engaged in packaged food and ready-to-drink beverages. Nganjuk tea is an herbal tea made from black tea, green tea, roselle flowers and jasmine flowers which are mixed and combined to make fresh drinks and are useful for health. This study aims to provide information about the accounting information system for raw materials inventory in the Omah Teh Nganjuk business. This research uses qualitative research methods, for data analysis techniques using descriptive analysis with a qualitative approach. Data collection techniques in conducting this research are interviews and observations. Based on the results of the analysis, the implementation of the accounting system for Omah Teh Nganjuk's raw material inventory is very good. The method of determining the cost or inventory cost can also be applied to the company, by choosing the first-in, first-out method. In the smooth production contained in the raw material inventory system in the Omah Teh Nganjuk business, more emphasis is placed on physical inventory counting in order to be able to make fictitious records on the warehouse book, with the separation of functions it can also speed up the production process
PENGARUH KEPEMILIKAN INSTITUSIONAL, AUDITOR SWITCHING, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY
Authors: Kristiana Lukita Wahyu , Annisa Dea
Published: December 2022

This study aims to examine whether institutional ownership, auditor switching, and financial distress have an effect on audit delay in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2020. The type of research conducted is quantitative research using associative methods. The research sample was determined using purposive sampling technique, so that a sample of 34 companies could be produced with a total of 102 observational data. The regression analysis test used was descriptive statistical analysis test, panel data regression model selection, panel data regression model selection test, classical assumption test, panel data analysis and hypothesis testing. The results of the study prove that institutional ownership and financial distress have a significant negative effect on audit delay. Meanwhile, auditor switching has no effect on audit delay
ANALISIS PENGARUH PENGADOPSIAN IFRS, KARAKTERISTIK PERUSAHAAN, DAN KEPEMILIKAN BLOCKHOLDER TERHADAP MANAJEMEN LABA
Authors: Chair Agus Fahrul
Published: December 2022

The aims of this research are to determine the effect of IFRS Adoption, Firm Size, Leverage and Blockholder Ownership to Earnings Management. The research conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) period of 2012-2015. Sample of this research consist of 64 companies using purposive sampling method. Earnings Management is proxied with discretionary accruals and measured using a modified jones model. IFRS Adoption measured by Dummy Variables. Firm Size measured by logarithm base ten. Leverage measured by Debt to Total Asset Ratio (DTA) and Blockholder Ownership measured by Dummy Variables. The results in this study showed that there was a positive and insignificant influence between the adoption of IFRS on earnings management, firm size variable had a negative and insignificant effect on earnings management, leverage variable had a positive and significant effect on earnings management and blockholder ownership had a negative and insignificant effect on earnings management. This research is expected to provide input to users of financial statements as decision makers and to parties with an interest in financial reports regarding the importance of quality financial report information, especially information regarding earnings management
ANALISIS SISTEM PENCATATAN LAPORAN KEUANGAN MANUAL
Authors: Rahmalia Hania Lailatul , Komariyah Fitri
Published: December 2022

This study aims to determine the recording of the financial statements of PT. Rumah Sehat Naily which applies the manual method. In this research, there are several types that are carried out, namely using descriptive, observation and interview methods. Where the company only uses a simple recording or accounting cycle that can only be understood by the company PT. Rumah Sehat Naily. So that the system of recording financial statements at PT. Rumah Sehat Naily needs a more adequate system to improve the quality of records to be more effective and efficient in the sense that financial reports can be prepared and completed in a timely manner
PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN PAJAK
Authors: Ismanto Juli , Zang Natalia
Published: December 2022

This study aims to determine the influence of corporate governance and management compensation on tax management. Tax management is a dependent variable and corporate governance and management compensation is an independent variable. This type of research is quantitative, with a population of 77 companies this research was conducted on property and real estate sector manufacturing companies listed on the IDX in 2016-2020, a research sample of 8 companies with 5 years of observation, the sample determination method used was purposive sampling. The analysis method uses multiple regression analysis, T test and F test using Eviews 9. The results showed that corporate governance affects tax management and management compensation affects tax management. Meanwhile, corporate governance and compensation management have a simultaneous effect on tax management
Political Economic Transactions in Political Contest: Relationship Between Poverty and Money Politics in Indonesia
Authors: Solihah Ratnia , Triono Triono
Published: December 2022

In political contestation, the issue of poverty is still considered effective because it can be felt directly by the community. The contestants' use of poverty data for certain political purposes will make the sympathy of many people and prove to be able to gain people's votes because they feel represented. In the process, the contestants, both incumbent and opposition, will look for loopholes in each of their campaign programs regarding poverty suppression. On the other hand, our political contestation event is also still being polluted by the practice of money politics. The wide gap in economic inequality will trigger the practice of money politics. This practice is increasingly widespread by the presence of the rich elite as material givers and voters who are below the poverty line as recipients. Those who receive money sometimes do not really think about the consequences that will be received, such as bribery and vote buying which are clearly against the law, because the most important thing for them is to get money and be able to fulfill their needs. In this case, money politics is also growing and there are many kinds, not only in the form of money but those who carry out this practice will bandage it so that it is not too visible, such as by providing assistance, rewards, and material or other valuable things as well as by promising something. later inserted when campaigning by candidates or campaign teams in political contestations. To discuss these problems, the author uses a qualitative method through a literature study, namely collecting and analyzing data using various relevant references on poverty and money politics. This paper will explain about the existence of political-economic transactions in political contestation, the causal factors, the relationship between poverty and money politics, as well as efforts to prevent money politics in political contestation, which are explained through a poverty perspective.
Associations of Nutritional Status, Oxidative Parameters, and Quality of Life of Breast Cancer Patients Before, During, and After Chemotherapy
Authors: ŞAHİN KAYA Aysel , YETİŞYİĞİT Tarkan , YILMAZ Ahsen , GÜZEL Savaş , AKYOL MUTLU Aslı
Published: December 2022

Aim: We aimed to assess the associations between nutritional status, oxidative parameters, and quality of life before, during, and after chemotherapy (CT) in breast cancer patients.

Material and Method: Clinical, anthropometric, demographic, quality of life, blood oxidative marker level, and dietary intake data of breast cancer patients who planned to CT were recorded. All collected data were compared between pre-CT, mid-CT, and post-CT time points.

Results: Fifty women who were diagnosed with breast cancer and would start CT treatment were included in the study. Post-CT body weight and body mass index were significantly lower than the pre-CT values (p˂0.001). They both turned back to pre-CT levels at the end of CT with a decrease in total daily caloric and macronutrient intake. Consumption of specific food groups significantly decreased compared to their pre-CT consumption levels (p˂0.001). Blood oxidative stress marker analysis revealed a significant reduction in glutathione peroxidase levels with CT (p=0.007). Analysis of the quality-of-life scores revealed that post-CT scores were significantly higher than the pre-CT scores while the life quality was lowest in the mid-CT period.

Conclusion: Adequate energy intake and antioxidant intake should be recommended to these patients during CT via dietary counseling to maintain healthy anthropometric measures, oxidative hemostasis, and quality of life.
Jeomorfolojik Açıdan Akarsu Kıyıları ve Kıyı Kanunu
Authors: TUROĞLU Hüseyin
Published: December 2022

Akarsu kıyıları; akarsu doğal aktif yatağı içinde kalan, akarsuyun hareketli su kütlesinin morfodinamik süreçleri ile etkilediği, şekillendirdiği, zaman zaman değişmek suretiyle bir kısmı su altında, bir kısmı su dışında kalan, taşkın durumları dışındaki sınırları ile tanımlanan, aktif yerşeklidir. Akarsu kıyıları; güncel flüviyal etken ve süreçlerin kontrolünde şekillenen jeomorfolojik, hidrografik, hidrolojik, sedimantolojik, bitki ve toprak özelliklerinin delillerini barındırır. Bu delillerin yayılış alanları akarsuyun kıyılarını temsil eder. Akarsu kıyı kenar çizgileri; akarsu kıyılarının dış sınırıdır. Akarsu kıyı çizgisi ise akarsuyun sularının akarsu yatağına temas ettiği noktaların birleştirilmesi ile oluşan çizgidir. Bir akarsu; her iki tarafta birer tane olmak üzere iki kıyı çizgisine ve iki kıyı kenar çizgisine sahiptir. Akarsuların kıyı çizgileri ise çekik su seviyesi, normal su seviyesi ve yüksek su seviyesi olmak üzere 3 farklı yükseklik arasında değişebilir. Yürürlükteki yasal mevzuatlarda; Akarsu kıyıları, kıyı elemanları ve kıyı bölümlerinin tanımlandığı, akarsu kıyılarının korunma, kullanma koşullarının, ayrıca akarsu kıyılarına ait tehlike ve risklerin açıklandığı bilimsel içerik eksikliği dikkat çekmektedir. Bu çalışmada; Akarsu kıyıları ve kıyının bölümlerinin jeomorfolojik tanımlamaları yapılarak, güncel yasal mevzuattaki eksiklik ve çelişkilerin ana hatları ile tartışılması hedeflenmiştir.
Meriç ve Sakarya nehirlerinin farklı dizinlerinde akarsu dar-alçak kıyı tipi ve akarsu geniş-alçak kıyı tipindeki örnekler üzerinde, akarsu kıyı tanımlaması, kıyı bölümleri ve sınır özelliklerine ait jeomorfolojik delil gözlemleri ve ölçümleri yapılmıştır. Ölçüm ve gözlem sonuçlarına dayandırılan akarsu kıyı özellikleri genelleştirilmiştir. Elde edilen bulgular; güncel akarsu kıyı mevzuatının irdelenmesi amaçlı olarak kullanılmıştır.
Akarsu kıyıları ile ilgili mevcut yasal mevzuatta önemli eksiklikler ve çelişkili içerikler olduğu dikkat çekmektedir. Bu durum uygulamada ve toplumsal yaşamda problemlere neden olacağı gibi, hukuki işlemlerde de problemlerin çözümünde karışıklıklara ve hatalı değerlendirmelere neden olabilir. Akarsu kıyı çizgileri; akarsuyun çekik su seviyesi, normal su seviyesi ve yüksek su seviyesi bölgelerinde değişebilir. Akarsuyun su seviyelerine bağlı olarak, Yakınkıyı, Önkıyı ve artkıyı bölümleri tanımlanabilir. Akarsuyun yüksek su seviyesi akarsu yatağı ıslak çevre uzunluğunun maksimum sınırını temsil eder. Bu sınır aynı zamanda akarsuyun kıyı kenar çizgisini oluşturur. Dar-yüksek kıyı ve geniş-alçak kıyı akarsu kıyı tipleridir. Akarsuyun taşkın su seviyesi ve buna ait taşkın alanı akarsu kıyı elamanı değildir.
Improved Differential and Linear Trail Bounds for ASCON
Authors: El Hirch Solane , Mella Silvia , Mehrdad Alireza , Daemen Joan
Published: December 2022

Ascon is a family of cryptographic primitives for authenticated encryption and hashing introduced in 2015. It is selected as one of the ten finalists in the NIST Lightweight Cryptography competition. Since its introduction, Ascon has been extensively cryptanalyzed, and the results of these analyses can indicate the good resistance of this family of cryptographic primitives against known attacks, like differential and linear cryptanalysis.Proving upper bounds for the differential probability of differential trails and for the squared correlation of linear trails is a standard requirement to evaluate the security of cryptographic primitives. It can be done analytically for some primitives like AES. For other primitives, computer assistance is required to prove strong upper bounds for differential and linear trails. Computer-aided tools can be classified into two categories: tools based on general-purpose solvers and dedicated tools. General-purpose solvers such as SAT and MILP are widely used to prove these bounds, however they seem to have lower capabilities and thus yield less powerful bounds compared to dedicated tools.In this work, we present a dedicated tool for trail search in Ascon. We arrange 2-round trails in a tree and traverse this tree in an efficient way using a number of new techniques we introduce. Then we extend these trails to more rounds, where we also use the tree traversal technique to do it efficiently. This allows us to scan much larger spaces of trails faster than the previous methods using general-purpose solvers. As a result, we prove tight bounds for 3-rounds linear trails, and for both differential and linear trails, we improve the existing upper bounds for other number of rounds. In particular, for the first time, we prove bounds beyond 2−128 for 6 rounds and beyond 2−256 for 12 rounds of both differential and linear trails.
Generalized Feistel Structures Based on Tweakable Block Ciphers
Authors: Nakaya Kazuki , Iwata Tetsu
Published: December 2022

A generalized Feistel structure (GFS) is a classical approach to construct a block cipher from pseudorandom functions (PRFs). Coron et al. at TCC 2010 instantiated a Feistel structure with a tweakable block cipher (TBC), and presented its provable security treatment. GFSs can naturally be instantiated with TBCs, and among several types of GFSs, the provable security result of TBC-based unbalanced GFSs was presented. TBC-based counterparts of the most basic types of GFSs , namely, type-1, type-2, and type-3 GFSs, can naturally be formalized, and the provable security result of these structures is open. In this paper, we present such formalization and show their provable security treatment. We use a TBC of n-bit blocks and n-bit tweaks, and we identify the number of rounds needed to achieve birthday-bound security and beyond-birthday-bound security (with respect to n). The n-bit security can be achieved with a finite number of rounds, in contrast to the case of classical PRF-based GFSs. Our proofs use Patarin’s coefficient-H technique, and it turns out deriving a collision probability of various internal variables is nontrivial. In order to complete the proof, we introduce an approach to first compute a collision probability of one specific plaintext difference (or a ciphertext difference), and then prove that the case gives the maximum collision probability. We fully verify the correctness of our security bounds for a class of parameters by experimentally deriving upper bounds on the collision probability of internal variables. We also analyse the optimality of our results with respect to the number of rounds and the attack complexity.
NEKI ASPEKTI SPORAZUMA POSTIGNUTOG U POSTUPKU MEDIJACIJE
Authors:   University of Kragujevac, Faculty of Law, Pavlović Mina
Published: December 2022

Mediation is a voluntary, confidential, flexible proceeding, in which the parties in dispute try to, with the help of the mediator (independent and neutral person) find mutually acceptable solution. The parties will transfer that solution in the settlement agreement, which represents the successful termination of this proceeding. In this paper the analyze is dedicated to the selected aspects of mentioned agreement, which peculiarities are in accordance with specificities of mediation as alternative dispute resolution process. The emphasis is on formal and substantive aspects of the that agreement and it’s legal nature. The author emphasizes some advantages, as well as disadvantages of the Serbian Act of mediation in resolving disputes regarding mentioned questions and points out the suggestions for it’s possible amendments.
PEMANFAATAN DATA SATELIT HIMAWARI-8 UNTUK ANALIS KEJADIAN HUJAN LEBAT DI CIREBON, JAWA BARAT (TANGGAL 17 DESEMBER 2020 )
Authors: Sukmadana Ringga Trigusti , Sagita Novvria
Published: December 2022

Hujan lebat merupakan salah suatu fenena cuaca ekstrim yang ditandai dengan intenstas curah hujan lebih dari 100 mm. Termasuk dalam fenomena cuaca ekstrem dikarenakan hujan lebat dapat menimbulkan bencana lainnya seperti banjir dan tanah longsor. Pada tanggal 17 Desember 2020 telah terjadi kejadian hujan lebat dengan intensitas curah hujan lebih dari 100 mm. Kejadian tersebut menyebabkan ratusan rumah di 3 kecamatan wilayah Cirebon dan sejumlah ruas jalan dijalur Japura menuju pantura terendam banjir dengan ketinggian mencapai 60 cm. Penelitian ini dilakukan guna mengetahui kondisi atmosfer pada sebelum, saat, dan setelah hujan lebat terjadi. Data yang digunakan yaitu data satelit Himawari-8 kanal IR, estimasi presipitasi GSMap, data curah hujan AAWS Lemah Abang Cirebon,peta streamline,indeks SOI dan fase MJO. Berdasarkan analisis yang dilakukan diperoleh kesimpulan bahwa pada saat kejadian hujan lebat yang terjadi pada tanggal 17 Desember 2020 suhu puncak awan yang tercatat mencapai -82 °C yang menandakan bahwa awan tesebut merupakan awan Cumulunimbus sehingga terjadi hujan lebat dengan intensitas 162.4 mm/hari.
ASSESSMENT OF AGROTECHNICAL AND ENERGY INDICATORS OF THE PLOWING UNIT FUNCTIONING UNDER VARIOUS METHODS OF THE POSITION CONTROL OF THE WORKING BODIES
Authors:   Joint Institute of Mechanical Engineering of the NAS of Belarus, BELCHIK Leanid D. , ANANCHIKOV Anton A. ,   Joint Institute of Mechanical Engineering of the NAS of Belarus, ALEKSANDROVA Tatiana L. ,   Joint Institute of Mechanical Engineering of the NAS of Belarus
Published: December 2022

In order to comply with agrotechnical requirements and reduce fuel consumption when performing tillage operations, various methods of controlling the depth of plowing are used: position, draft, height and mixed. The choice of the method is carried out subjectively by the operator in the presence of appropriate technical means and visual assessment of the results of the work, therefore, substantiation of the rational controlling method is an urgent task. The results of theoretical studies of the process of controlling the depth of tillage by the working bodies of the plowing unit are given. Taking into account the elastic and damping properties of tires, the parameters of power wiring, as well as the compressibility of the working fluid in the nodes of the hydraulic system and the pliability of pipelines, a mathematical description of the process of functioning of the plowing unit equipped with an electrohydraulic drive of the attachment is compiled. Using mathematical modelling with force and kinematic disturbances from the soil, comparative statistical estimates are obtained on the accuracy of the tillage depth and energy consumption for the control process with various methods of regulation. Based on the numerical implementations of the model for the given conditions of the agrophone, a rational method of regulation is determined which satisfies the specified requirements. It is noted that with the altitude-force method of control, the smallest deviation of the tillage depth from the specified one is achieved with a decrease in energy consumption in comparison with the power method by 1.2 times.
GENERALIZED SOFTWARE STRUCTURE OF THE V2X COMMUNICATION PLATFORM AS PART OF THE ONBOARD INFORMATION AND ANALYTICAL SYSTEM
Authors:   Joint Institute of Mechanical Engineering of the NAS of Belarus, HOLOD Egor A. , KARPUK Nikolay V. ,   Joint Institute of Mechanical Engineering of the NAS of Belarus, DUBOVSKY Vladimir A. ,   Joint Institute of Mechanical Engineering of the NAS of Belarus, ISAEVICH Michael V. ,   OJSC “Ekran”
Published: December 2022

Currently, the world’s largest automakers are paying special attention to the development of automated driving technologies. Increasing the level of vehicle automation improves traffic safety and efficiency. For this purpose, a set of algorithms based on artificial intelligence, specialized devices and sensors for navigation and assessment of the road situation are used. Another way to increase the level of automation is the use of V2X technologies, which allow vehicles to communicate wirelessly with all road users. The implementation of these functions requires the availability of special services, high quality transport infrastructure, specialized roadside equipment, as well as on-board communication platforms, which include V2X modules. The article provides an overview of the known V2X on-board modules, indicates the main functions of the developed V2X communication platform. International regulatory standards for DSRC and C-V2X technologies are noted, including recommendations and requirements for the hardware of onboard equipment. An additional composition of the software for the onboard information and analytical system for interaction with the V2X communication platform is determined. A block diagram is described and a preliminary software package for a breadboard model of the V2X communication platform is considered. The requirements are clarified for hardware and software resources.
METAVERSE AVATARLARLARININ TELİF HAKKI
Authors: KULULAR IBRAHIM Merve Aysegul
Published: December 2022

Bilişim teknolojilerindeki gelişmeler, insanların gerçek hayatlarını yakından etkileyecek sanal ortamların oluşmasını sağlamıştır. Metaverse olarak adlandırılan ortamlarda internet üç boyutlu hale gelmiştir. Kişilerin bir parçası oldukları sanal ortamlarda kendilerini temsil edecek avatarlar oluşturmaları gerekmiştir. Her gün aktif olarak binlerce kullanıcının yer aldığı sanal ortamlardaki avatarların fikir eseri olarak nitelenip nitelenemeyeceği, nitelenirse hangi türü kapsamında değerlendirileceği, kullanıcıların avatarları üzerinde telif hakkı sahibi olup olmadığı gibi konuların tartışılarak çözümlenmesi gerekmektedir. Günümüz gerçekliğinde özellikle metaverse gibi sanal ortamlardaki hızlı gelişmeleri takip edemeyen hukuk nedeniyle veya internetin ülke hudutlarını aşan dünyasında devletlerin düzenleme yapmasındaki ve yaptırım uygulamasındaki zorluklar gibi nedenler dolayısıyla metaverse gibi dijital platformlardaki telif hakları oldukça karmaşık bir sorun olarak gündeme gelmektedir. Metaverse üzerinde gerçekleştirilen hukuki işlemlerin ve üretilen ürünlerin çeşitliliği düşünülerek bu çalışmanın kapsamı metaverse avatarlarının telif hakkına konu olmasını analiz edecek şekilde belirlenmiştir. Çalışma ile metaverse avatarlarının telif hakkına konu olup olmadığı ve metaverse avatarını oluşturan kullanıcının telif hakkı sahibi veya içerik sağlayıcı olarak nitelendirilip nitelendirilemeyeceğinin mevcut düzenlemeler uyarınca analiz edilmesi amaçlanmıştır. Bu bağlamda öncelikle metaverse ve avatar kavramları tanımlanmıştır. Ardından avatarın fikri hukuk kapsamında bir fikri eser olarak değerlendirilip değerlendirilemeyeceği tartışılmış ve çeşitli ihtimaller analiz edilerek 5846 sayılı Fikir ve Sanat Eserleri Kanunu’nun (FSEK olarak anılacaktır) 2. maddesi uyarınca ilim ve edebiyat eseri olarak kabul edilebileceği sonucuna ulaşılmıştır. Metaverse avatarının hukuki niteliği tartışmasında avatarın ilk kez üretilmesi ile avatarın dijital ortam içerisinde geliştirilmesi –ileri seviyeye terfi ettirilmesi- durumları ayrı ayrı değerlendirilmiştir. Bunlardan farklı olarak avatarın oluşturulması sürecinde kullanılan nesnelerin telif hakkına konu olması tartışılmıştır. Avatarın oluşturulmasındaki farklı durumlar analiz edilmiş, bu durumlara göre kullanıcının avatar üzerindeki telif hakkı tartışılmıştır. Avatarın oluşturulduğu dijital platform veya uygulamalarda kullanım şartlarında aksi öngörülmediği veya sınırlanmadığı takdirde avatar oluşturma sürecinde kullanıcının sarf ettiği emek sonucu kişiselleştirdiği orjinal avatarı üzerinde telif hakkı sahibi olabileceği sonucuna ulaşılmıştır. Mevcut düzenlemelerdeki sorunlar üzerinde durularak metaverse avatarlarını kapsayacak şekilde dijital platformlar karşısında güçsüz durumdaki kullanıcıların haklarını gözeten yeni düzenleme ve yükümlülükler için örnekler sunulmuştur.
Aqua Therapy
Authors:   Assitant Professor,RAAK Nursing And Paramedical College, Puducherry, Priyadharshini Ms.S. , T.Barani Dr.Prof.(Mrs). ,   Principal, RAAK Nursing And Paramedical College, Puducherry.
Published: December 2022

Fishes are the most attractive and relaxing species ever in the world. It gives the happiness and they are highly energetic by their fast and curious movements in the water. Watching fishes were the amusing and fun experience by young and old .It believes that fishes are the sources of positive energy flow and also helps in calm and relaxing effect .Scientifically , it proven that hypnotic effect is produced in the brain by watching fishes that swims front and back. It also helps as a natural therapeutic tool for the certain physical and mental disorders.
Purification of Crude Palm Oil (CPO) Using Cocoa Fruit Skins and Rice Straw Waste as Bioadsorbents
Authors:   Department of Chemical Engineering, Faculty of Industrial Technology, Universitas Muslim Indonesia, Jalan Urip Sumoharjo Km 05 Makassar, South Sulawesi 90231, Indonesia., Nurdjannah Nurdjannah , Ifa La ,   Department of Chemical Engineering, Faculty of Industrial Technology, Universitas Muslim Indonesia, Jalan Urip Sumoharjo Km 05 Makassar, South Sulawesi 90231, Indonesia., Jaya Fitra ,   Department of Chemical Engineering, Faculty of Industrial Technology, Universitas Muslim Indonesia, Jalan Urip Sumoharjo Km 05 Makassar, South Sulawesi 90231, Indonesia., Junainah Junainah ,   Department of Chemical Engineering, Faculty of Industrial Technology, Universitas Muslim Indonesia, Jalan Urip Sumoharjo Km 05 Makassar, South Sulawesi 90231, Indonesia., Setyawati Kartika Eka ,   Department of Chemical Engineering, Faculty of Industrial Technology, Universitas Muslim Indonesia, Jalan Urip Sumoharjo Km 05 Makassar, South Sulawesi 90231, Indonesia., Afiah Irma Nur ,   Department of Industrial Engineering, Faculty of Industrial Technology, Universitas Muslim Indonesia, Jalan Urip Sumoharjo KM 05 Makassar, South Sulawesi, 90231, Indonesia
Published: December 2022

Crude palm oil is a crude oil that contains triglyceride compounds, free fatty acids, pigments, phosphatides, partial glycerides, coloring agents, and carotene k. The aims of this research are to examine the effect of contact time and mass ratio of bioadsorbents derived from cocoa pod peels and rice straw waste on the reduction of free fatty acid levels, peroxide value, and carotene content. Waste rice straw and cacao fruit peels are carbonized before the bioadsorbents are activated. Furthermore, 100 mL of heated CPO is mixed with bioadsorbent in the following mass ratios (1:1, 1:3, 1:5, and 3:1) for 60 and 120 minutes, respectively, with a stirring speed of 500 rpm and a temperature of 110oC maintained. Then it was filtered, and the filtrate was taken. The filtrate obtained was analyzed for free tatty acid content, peroxide value and carotene content. The results of this research show the best conditions for reducing free fatty acid levels, peroxide values, and carotene content, notably 1:5 in 120 minutes, yielded 93.70%, 81.58%, and 28.94% reductions, respectively.
The Role of Principal in Improving the Quality of Education
Authors:   Master of Education Administration, University of Lambung Mangkurat Banjarmasin, Indonesia, Lazufa Nunik Nuril , Rizalie A. Muhyani , Saleh Muhammad
Published: December 2022

This research study used a qualitative descriptive approach with a multi-site research design. The data was collected by using interview, observation, and occupancy techniques. The subjects of this study were principals, vice principals, teachers, and educators at SD-IT Robbani Banjarbaru and SD-IT Qardhan Hasana Banjarbaru. This study used an interactive data analysis model from Hubberman and Miles, with the stages of the data collection, presentation of the data collection, and drawing conclusions and checking the validity of findings carried out with credibility, dependability, and confirmobility. After the data was collected, it was carried out with a single site and then continued with cross-site analysis. The results of this study are the leadership role of the principal has good leadership skills and has broad insights, which has a democratic style in leading to achieve common goals and the principal supervises at least twice a semester to improve the learning process and improve the quality of education. In improving the quality of education, there are several supporting and inhibiting factors, namely those that involve the ability to innovate principals, professional teachers and complete infrastructure.
Use of Bacillus Strains Producing Lichenase and Laminarinase Enzymes as Fish Feed Additives
Authors: BAYLAN Makbule , MAZI Gamze
Published: December 2022

To obtain high efficiency from animals, it is necessary to maximize the ability to benefit from feed, as well as to protect animal health. One of the important applications in this direction is feed additives. Feed additives are plant and animal products and microorganisms that increase fish production and welfare, improve digestion and digestive system microflora and contribute to the preservation of nutrients and feed. Although plant and animal tissues are used in enzyme production, the use of microorganisms is in the first place. After the use of molecular genetic techniques, the genes responsible for enzyme production were cloned in microorganisms, making it possible to produce enzymes more purely and cheaply on an industrial scale.
Investigation of Wolbachia Bacteria in Different Insect Taxa
Authors: KAYA Tayfun
Published: December 2022

Arthropods are the most common living species considering their population densities and distribution. However, due to the increasing world population and drought due to global warming, it is necessary to develop environmentally friendly and effective alternative strategies in terms of both health and agricultural production, especially in the fight against harmful species. In this context, Wolbachia is promising due to its relations with its hosts. However, the symbiotic structure in arthropods varies with differences such as climate, geography and ecosystem. In this study, Wolbachia infection was investigated in insects that differ in their living conditions, hosts and ecological niches: Drosohphila melanosgaster (Diptera: Drosophilidae), Bemisia tabaci (Hemiptera: Aleyrodidae), Pulex irritans (Siphonaptera: Pulicidae), Eusomus ovulum (Coleoptera: Currioculionidae) and Lariophagus distinguendus (Hymenoptera: Pteromalidae). Wolbachia was screened with a specific Wspec F/R primer set and identified according to the sequence data of the obtained PCR products. Wolbachia was observed to have a widespread incidence in the species studied. A supergroup Wolbachia was found in fleas, vinegar flies and E. ovulum, and B supergroup Wolbachia in parsitoid bees and whiteflies. This is the first study in Turkey to report the presence of Wolbachia in E. ovulum, and it is thought that the data presented here will contribute to future studies.
Temel Harita Bilgilerinin Alan Uzmanları Eşliğinde Değişik Yaş Gruplarındaki Katılımcılara Aktarılması: Bir Etki Analizi Çalışması
Authors: TANERİ Pervin Oya , ERDEM Nuri
Published: December 2022

Harita ve harita bilgilerine duyulan ihtiyaç her geçen gün artmaktadır. Bu ihtiyaç, yalnızca imar planlarının hazırlanması, teknik altyapı projelerinin uygulanması gibi konular için değil, aynı zamanda haritayı okuyabilme, doğada yön bulma, pusulayı haritayla birlikte kullanabilme, ay, dünya ve diğer gezegenlerin şekil, konum ve hareketlerini algılayabilme, CBS, GPS ve Google Maps programlarının kullanımı gibi konularda da kendini hissettirmektedir. Bu bağlamda, TÜBİTAK destekli “Alan Uzmanlarıyla Temel Harita Bilgilerine Yolculuk” isimli proje hayata geçirilmiş ve temel harita bilgilerinin, anaokulundan başlayarak üniversite düzeyindeki öğrencilere ve hatta öğretmenlere kadar, toplumun geniş bir kesimini kapsayan katılımcılara, alan uzmanları ve eğitmenler eşliğinde, arazi ve büro ortamında teori ve uygulamalı eğitimlerle verilmesi amaçlanmıştır.
Proje kapsamında; (1) herkese gerekli olan temel harita bilgileri, (2) harita yapımında kullanılan materyaller, (3) imar uygulamaları, kadastro, hâlihazır harita yapımı, planlama, CBS, GPS ve araç takip sistemi gibi ileri haritacılık uygulamaları, (4) oryantring sporu ve uygulamaları ile (5) sanal gerçeklik ve uygulamaları gibi konular katılımcıların yaş ve ihtiyaçlarına uygun olarak alan uzmanları eşliğinde verilmiştir. Bu çalışmanın amacı projenin etkisini analiz etmektir. Çalışmaya 26 ortaokul öğrencisi, 25 lise öğrencisi ve değişik branşlarda görev yapan 30 öğretmen katılmıştır.
Bulgular, katılımcıların temel harita bilgilerini arazi ve büro uygulamaları ve oryantring sporu yarışmaları ile kalıcı bir şekilde öğrendiklerini, bu alandaki güncel gelişmeleri takip edebilecek ve toplumda farkındalık oluşturabilecek bir seviyeye geldiklerini göstermektedir. Katılımcılar, ayrıca, projenin konusuna ve amaçlarına uygun olarak seçilmiş materyallerin, öğretilen konuyu canlı hâle getirdiğini, öğretim sürecini zenginleştirdiğini ve öğrenmeyi arttırdığını belirtmişlerdir. Bu çalışmanın bulgularının öğrencilerin ve öğretmenlerin haritaların yaşamdaki önemini anlamaları, haritaları eleştirel olarak görme alışkanlığı geliştirmeleri, haritalar, diğer grafikler ve resimler hakkında eleştirel bir farkındalık geliştirmeleri konusunda bir bakış açısı sunması umulmaktadır.
OCORRÊNCIA DE SÍNDROME DE BURNOUT EM PROFISSIONAIS DE ENFERMAGEM DA ATENÇÃO BÁSICA DE SAÚDE
Authors: Brandes Ana Beatriz de Brito , Almeida Isadora Pessoa , Olivindo Dean Douglas Ferreira de
Published: December 2022

Este estudo teve como objetivo, identificar na literatura científica existente a ocorrência de Síndrome de Burnout em profissionais de enfermagem da Atenção Básica de Saúde. Trata-se de uma revisão integrativa de literatura conduzida por dois revisores independentes, nas bases de dados LILACS, BDENF, IBECS, MEDLINE e PubMed. A questão de pesquisa foi construída baseada na estratégia PICo, considerado o seguinte questionamento: qual a ocorrência de Síndrome de Burnout em profissionais de enfermagem da atenção básica de saúde? Foram incluídos: estudos primários com texto integral disponíveis eletronicamente, de forma gratuita, que apresentassem a ocorrência de Síndrome de Burnout em profissionais de enfermagem da atenção básica, nos idiomas português, inglês e espanhol, publicados nos últimos 10 anos e que respondessem ao objetivo da pesquisa, e excluídos: literatura cinzenta, estudos que incluíam outros profissionais da área da saúde, como médicos, dentistas etc. Foram incluídos 8 artigos no estudo, os resultados encontrados foram categorizados para garantir uma melhor compreensão em: relação entre as características sociodemográficas e laborais com o desenvolvimento da Síndrome de Burnout, incidência da síndrome nestes profissionais e quais estratégias e intervenções elencadas com aplicabilidade na atenção primária. O estudo identificou que os profissionais de enfermagem da atenção básica de saúde possuem níveis moderados da Síndrome de Burnout, tendo como principal dimensão a realização profissional. É imprescindível que haja implementação de acompanhamento psicológico dentro das unidades de atenção básica, voltada para os demais profissionais, especialmente os da enfermagem para que estejam sempre alerta quanto aos sinais que a síndrome apresenta.
Ứng dụng kĩ thuật lai huỳnh quang tại chỗ trong xác định nguồn gốc marker nhiễm sắc thể
Authors: Nga Trần Thị , Quang Vũ Đình , Liễu Lê Thị , Lan An Thùy , Mộc Hoàng Thị Thanh , Nhung Đinh Thị Hồng , Huy Nguyễn Xuân , Ngọc Ngô Thị Bích , Huyền Trần Thị , Ngọc Ngô Diễm
Published: December 2022

Tóm tắt: Marker nhiễm sắc thể là một dạng bất thường cấu trúc nhiễm sắc thể hiếm gặp. Đây là một mảnh nhỏ chất nhiễm sắc không xác định được bằng các kĩ thuật nhuộm băng thông thường. Việc xác định nguồn gốc marker có vai trò quan trọng trong chẩn đoán, định hướng điều trị, tiên lượng của bệnh nhân và phòng bệnh. Mục tiêu: xác định nguồn gốc các marker bằng kỹ thuật lai huỳnh quang tại chỗ. Đối tượng: các bệnh nhân có marker nhiễm sắc thể trên công thức nhiễm sắc thể trong năm 2020 tại khoa Di truyền và Sinh học Phân tử, Bệnh viện Nhi Trung ương. Phương pháp: kỹ thuật lai huỳnh quang tại chỗ sử dụng đầu dò 2 màu của hãng Abbott đánh dấu vào nhiễm sắc thể X và Y trên tiêu bản cặn tế bào sau nuôi cấy và thu hoạch. Kết quả: Trong số 3103 bệnh nhân có chỉ định phân tích công thức nhiễm sắc thể năm 2020, có 05 trường hợp phát hiện marker sau khi phân tích nhiễm sắc thể đồ. Xét nghiệm lai huỳnh quang tại chỗ cho thấy 03 marker có nguồn gốc từ nhiễm sắc thể Y, 02 marker còn lại có nguồn gốc từ nhiễm sắc thể X. Ngoài ra, kỹ thuật lai huỳnh quang tại chỗ còn cho phép xác định chính xác số lượng và tỉ lệ các dòng tế bào khác nhau trên bệnh nhân thể khảm. Các kết quả này đều được sử dụng trong điều trị bệnh nhân tại Bệnh viện Nhi Trung ương. Kết luận: Kỹ thuật lai huỳnh quang tại chỗ là một công cụ tin cậy trong việc cung cấp thêm thông tin di truyền về nguồn gốc các marker chưa rõ nguồn gốc, góp phần trong chẩn đoán, điều trị và tiên lượng bệnh cho bệnh nhân.