bluuebunny/crossref_metadata_2025 huggingface dataset:
Optimizing the Entry Point for Medullary Hip Screws
Authors: Huang Kevin , Rockov Zachary A. , Foster Lukas O. , Najdawi Jawad , Robles Abrianna S. , Marecek Geoffrey S.
Published: January 2024

Introduction:

Medullary hip screws (MHSs) are the most common treatment of intertrochanteric hip fractures because they can be used for varied fracture patterns and resist shortening. Identifying the appropriate MHS entry point can be intellectually and technically challenging. We aimed to quantify the variability in the ideal entry point (IEP) for MHSs.

Methods:

Standing alignment radiographs of 50 patients were evaluated using TraumaCad (Brainlab). The femoral neck shaft angle and the offset from the tip of the greater trochanter (GT) to the femur's longitudinal axis (‘greater trochanter offset’) were measured. Five MHS system templates were superimposed on the femur's longitudinal axis, and the distance from the GT tip to MHS's top center was measured. Five independent reviewers each templated 20 images such that all images were measured at least twice. A random sample of five images was selected for all five raters to measure and to calculate an intraclass coefficient Mean IEPs were compared with an independent sample Student t-test.

Results:

The mean GT offset was 13.5 ± 5.6 mm (range 12.9 to 26.7 mm). The mean neck shaft angle was 129.5 ± 4.0 (range 120 to 139). The mean IEP for nail systems ranged from 5.7 to 7.1 mm medial to the GT tip; there was no notable difference in pairwise comparison of nail systems or in aggregate. Intraclass coefficient for all ratings, measurements, and nail types ranged from moderate to good. Both intra-rater and inter-rater reliability were excellent.

Discussion and Conclusion:

In a sample with broad variation in femoral anatomy, there is a specific, roughly 1.5 mm wide interval that is 6.4 mm medial to the GT tip that serves as the IEP for the most common MHS systems. No notable difference seems to exist in the IEP among these MHS systems.
SÍNDROME DE BURNOUT. UNA REVISIÓN DE LA BIBLIOGRAFÍA CIENTÍFICA
Authors: Ramírez Domínguez Irma , Rumich Idalia , Azcona Alan , López Bettina , Barría Rossana , Valiente Katiana , Luz Britez Mari , Hermosilla Carlos
Published: January 2024

El síndrome de aniquilamiento, de estar quemado, desmoralización o síndrome de agotamiento emocional o profesional esconsiderado como una enfermedad laboral que provoca detrimento en la salud física y mental de los individuos, según laOrganización Mundial de la Salud. El presente artículo tiene como objetivo una revisión descriptiva exhaustiva de la bibliografíacientífica que conlleve a una información acerca de este síndrome. Así pues, la técnica utilizada fue la revisión bibliográfica, dadaa partir publicaciones científicas que guardan relación con los antecedentes y la evolución del término Burnout; para el efecto,fueron utilizados motores de búsquedas tales como: Google Académico, PubMed, Elsevier, Scielo, entre otros. Entre los hallazgosse destaca que, padecer el Síndrome de Burnout, representa desórdenes de tipo emocional tales como: distanciamiento afectivo,impaciencia e irritabilidad con personas del entorno laboral; cuyas consecuencias desencadenan en ausencia laboral, nivel bajode productividad, desmotivación, desgano, falto de ideas y conducta violenta. En efecto, es importante reconocer los signos ysíntomas de manera a acercar las soluciones en tiempo y forma, valorando cada vez más la salud mental de los trabajadores,considerando el impacto laboral, personal y social que conlleva el síndrome de Burnout. Por tanto, es importante tomar concienciade los problemas que acarrea este síndrome para la persona, la familia y la organización en la que brinda sus servicios, poniendoénfasis en el perfecto equilibrio de la vida laboral y personal, evitando el tabú de que el buen empleado es el que se queda másde su tiempo establecido.
Pengaruh Media Gambar Berseri terhadap Minat Membaca Siswa Kelas I Sekolah Dasar
Authors: Rifqiani Nanda Arina , Andjariani Endang Wahju , Dewi Galuh Kartika
Published: January 2024

Penelitian ini bertujuan untuk mengidentifikasi pengaruh media gambar berseri terhadap minat membaca dan respon siswa setelah menggunakan media tersebut. Populasi yang diteliti adalah kelas I A dan B di Sekolah Dasar Ma'arif Pagerwojo Sidoarjo. Penelitian ini menggunakan pendekatan kuantitatif, dengan media gambar berseri sebagai variabel independen dan minat membaca sebagai variabel dependen. Instrumen yang digunakan adalah lembar tes dan lembar angket respon siswa. Data dianalisis menggunakan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa: 1) Hasil belajar siswa yang menggunakan media gambar berseri (kelas eksperimen) di kelas I A termasuk dalam kategori baik. 2) Hasil belajar siswa kelas I B yang tidak menggunakan media gambar berseri (kelas kontrol) juga termasuk dalam kategori baik. 3) Berdasarkan analisis inferensial dan uji hipotesis, ditemukan bahwa nilai F tabel dan nilai signifikansi lebih besar dari taraf signifikansi (0,646 > 0,05).
Implementasi Kebijakan Pengurangan Risiko Bencana terhadap Perempuan di Kabupaten Bantul
Authors: Ngesti Tyas Hadi A , Husein Rahmawati
Published: January 2024

Keterlibatan perempuan dalam kegiatan penanggulangan bencana masih kurang karena dalam kegiatannya masih didominasi oleh laki-laki. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pengurangan risiko bencana terhadap perempuan di Kabupaten Bantul. Dalam penelitian ini menggunakan teori implementasi kebijakan menurut George Edward III (1980) yang memiliki 4 indikator yaitu indikator komunikasi, indikator sumber daya, indikator disposisi dan indikator struktur birokrasi. Penelitian menggunakan metode kualitatif dengan teknik pengumpulan data primer melalui wawancara secara langsung dan data sekunder yang diperoleh dari artikel ilmiah, media massa dan dokumen relevan lainnya. Hasil penelitian menunjukan akses atau keterlibatan perempuan di Kabupaten Bantul dalam kegiatan pengurangan risiko bencana masih kurang. Hal tersebut dibuktikan dengan belum adanya perjanjian formal dengan komunitas perempuan dalam upaya mitigasi non-struktural, belum ada perencanaan dan penganggaran khusus gender, kurang mendapatkan akses dalam pengelolaan tempat pengungsian, kurang terlibat dalam kegiatan penanganan bencana karena telah didominasi oleh pemerintah dan stakeholder lain, dan kurangnya program serta kebijakan terkait penanganan bencana yang sensitif gender.
Manajemen Penanggulangan Bencana melalui Pengembangan Tagana Kolaboratif di Kabupaten Sumbawa Barat
Authors: Fatrianingsih Fatrianingsih , Yamin Ahmad , Hasri Diah Anggraini
Published: January 2024

Tujuan penelitian ini; 1) untuk menganalisis manajemen bencana alam pada program tagana kolaboratif di Sumbawa Barat; 2) untuk mengembangkan manajemen bencana alam pada program tagana kolaboratif di Sumbawa Barat. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Data dikumpulkan melalui teknik wawancara terhadap subjek penelitian dan telaah literatur. Penentuan subjek penelitian ditentukan dengan menggunakan teknik Purposive Sampling. Informan dalam penelitian adalah beberapa stakeholders seperti BPBD, Dinas Lingkungan Hidup, Dinas Sosial, perusahaan dengan kepentingan di Kabupaten Sumbawa Barat, dan kelompok masyarakat yang diwakili oleh NGO dan LSM. Hasil penelitian telah menunjukan bahwa proses kolaborasi dalam manajemen bencana alam melalui program TAGANA Kolaboratif di Kabupaten Sumbawa Barat adalah Regulasi dan Kerangka Hukum, Struktur Organisasi dan Peran TAGANA, Partisipasi Aktor dan Kolaborasi, Pembentukan Forum Kolaboratif, Transparansi, Akuntabilitas, dan Pengambilan Keputusan, Pembagian Peran dan Tanggung Jawab, dan Pendanaan. Selanjutnya, pelaksanaan TAGANA Kolaboratif dalam penanggulangan bencana di Kabupaten Sumbawa Barat menghadapi tantangan dalam mengimplementasikan prinsip kebersamaan secara formal dan pembentukan forum kolaboratif. Kesimpulan dari penelitian ini bahwa Proses kolaborasi dalam manajemen bencana alam melalui program TAGANA Kolaboratif di Kabupaten Sumbawa Barat yaitu, Regulasi dan Kerangka Hukum, Struktur Organisasi dan Peran TAGANA, Partisipasi Aktor dan Kolaborasi, Pembentukan Forum Kolaboratif, Transparansi, Akuntabilitas, dan Pengambilan Keputusan, Pembagian Peran Tanggung Jawab, dan Pendanaan.
Implementasi Kebijakan Tuntas Baca Al Qur’an (TBA) melalui Program Pemberdayaan Kesejahteraan Keluarga (PKK) di Kabupaten Sumbawa Barat
Authors: Hanifah Hanifah , Yamin Ahmad , Suparman Suparman
Published: January 2024

Implementasi Kebijakan Tuntas Baca Al Qur’an (TBA) melalui Program Pemberdayaan Kesejahteraan Keluarga (PKK) di Kabupaten Sumbawa Barat
Dalam penyelenggaraannya, program TBA secara umum menitikberatkan pada target capaian peningkatan literasi agama Islam bagi masyarakat di wilayah Kabupaten Sumbawa Barat. Program TBA dapat dikatakan sukses dalam mendukung peningkatan literasi agama islam masyarakat KSB. Tujuan penelitian ini adalah untuk mendeskripsikan dan mengargumentasikan Implementasi kebijakan Tuntas Baca Al Quran melalui Program Pembinaan Kesejahteraan keluarga (PKK) di Kabupaten sumbawa Barat. Metode penelitian yang digunakan adalah deskriptif kualitatif, pengumpulan data dengan teknik observasi, wawancara dan dokumentasi, analisis data dengan cara reduksi, penyajian data dan penarikan kesimpulan. Hasil penelitian bahwa kebijakan tuntas baca Al Quran, dilakukan dengan 1) mengimplementasi kebijakan baca al qur an dengan melibatkan semua pihak baik pemerintah maupun masyarakat, 2) Isi kebijakan, manfaat yang terima oleh kelompok setelah kebiojakan diterapkan, 3) Lingkungan Kebijakan adanya regulasi dari pemerintah kabijakan dengan adanya peraturan bupati terkait Kabupaten sumbawa Barat mengaji. Kesimpulan bahwa kebijakan tuntas baca Al Qur’an didukung oleh implementasi Kebijakan, isi kebijakan dan lingkungan Kebijkan. Saran agar kebijakan ini semakin ditingkat untuk menuntaskan buta baca Al Qur’an.
Vấn đề quản trị lợi nhuận trong các báo cáo tài chính hợp nhất: góc nhìn từ các doanh nghiệp bất động sản tại Việt Nam
Authors: Trần Ngọc Mai , Mạc Minh Phương
Published: January 2024

Bài viết đánh giá vấn đề quản trị lợi nhuận trong các báo cáo tài chính hợp nhất tại các doanh nghiệp bất động sản Việt Nam. Sử dụng dữ liệu từ các doanh nghiệp niêm yết giai đoạn 2018-2022, bài viết tìm ra mối tương quan cùng chiều giữa hành vi quản trị lợi nhuận và việc trình bày báo cáo tài chính hợp nhất. Sự chồng chéo, phức tạp trong các giao dịch giữa các công ty mẹ con tạo điều kiện để nhà quản trị thực hiện hành vi quản trị lợi nhuận. Đối với các công ty không có báo cáo hợp nhất, có ít cơ sở để thực hiện hành vi quản trị lợi nhuận. Kết quả nghiên cứu cũng nhấn mạnh mối quan hệ giữa khả năng sinh lời và quản trị lợi nhuận. Các doanh nghiệp có khả năng sinh lời cao có nhiều động cơ để thực hiện quản trị lợi nhuận nhằm đáp ứng kỳ vọng của cổ đông. Ở những doanh nghiệp có quy mô lớn, sự tách bạch giữa quyền quản lý và sở hữu càng rõ ràng khiến hành vi quản trị lợi nhuận gia tăng. Kết quả nghiên cứu được cho là hữu ích cho các bên liên quan trong việc đánh giá thông tin từ báo cáo tài chính, hỗ trợ quyết định đầu tư và quản lý.
Các nhân tố ảnh hưởng đến hoạt động tuyên bố trách nhiệm xã hội của các công ty cổ phần thuộc ngành hàng tiêu dùng tại Việt Nam
Authors: Phạm Hùng Cường , Lê Sơn Đại , Hứa Thanh Liêm
Published: January 2024

Mục đích của bài viết là tìm hiểu các nhân tố ảnh hưởng đến hoạt động tuyên bố trách nhiệm xã hội (TNXH) của các công ty cổ phần thuộc ngành hàng tiêu dùng tại Việt Nam. Thông qua điều tra 127 công ty cổ phần thuộc ngành hàng tiêu dùng trên sàn giao dịch chứng khoán Thành phố Hồ Chí Minh (HOSE), sàn giao dịch chứng khoán Hà Nội (HNX) và sàn UpCom trong giai đoạn từ năm 2018 đến năm 2022, bài viết chỉ ra có 9 nhân tố ảnh hưởng đến hoạt động tuyên bố TNXH của doanh nghiệp theo thứ tự giảm dần bao gồm: (1) Chất lượng kiểm toán; (2) Số cuộc họp của hội đồng quản trị; (3) Quy mô doanh nghiệp; (4) Tính kiêm nhiệm của Chủ tịch HĐQT; (5) Tuổi của doanh nghiệp; (6) Tỷ lệ thành viên nữ trong HĐQT; (7) Tỷ suất lợi nhuận của Doanh nghiệp; (8) Tính độc lập của thành viên HĐQT; (9) Đòn bẩy tài chính. Căn cứ vào kết quả nghiên cứu, bài viết đã đề xuất một số kiến nghị giúp xây dựng và nâng cao công tác tuyên bố trách nghiệm xã hội của các công ty cổ phần thuộc ngành hàng tiêu dùng tại Việt Nam.
Ảnh hưởng của trách nhiệm xã hội doanh nghiệp đến hiệu suất doanh nghiệp tại các công ty trên thị trường chứng khoán Việt Nam
Authors: Hồ Xuân Thủy , Lê Hữu Tuấn Anh , Phạm Nhật Quyên
Published: January 2024

Bài viết nhằm mục đích kiểm định vai trò điều tiết của quản trị công ty (QTCT) trong mối tương quan giữa việc công bố thông tin về trách nhiệm xã hội doanh nghiệp (CSR) và hiệu suất doanh nghiệp (HSDN). Thông qua phân tích hồi quy FGLS dựa trên dữ liệu tài chính của 150 doanh nghiệp (DN) niêm yết trên Sở Giao dịch Chứng khoán Hà Nội và Sở Giao dịch Chứng khoán Thành phố Hồ Chí Minh từ năm 2015 đến năm 2018, kết quả cho thấy việc công bố thông tin về CSR có tác động tích cực đến HSDN trên cả 3 khía cạnh công bố (kinh tế, môi trường và xã hội). Ngoài ra, quy mô HĐQT và tính độc lập của HĐQT có vai trò điều tiết trong mối quan hệ giữa CSR và HSDN. Hàm ý nghiên cứu được đưa ra cho các DN, các nhà hoạch định chính sách cũng như các nhà đầu tư dựa trên kết quả nghiên cứu thực nghiệm của nhóm tác giả. Về phía các nhà hoạch định chính sách, kết quả nghiên cứu chỉ ra tầm quan trọng của việc củng cố các văn bản pháp luật yêu cầu những DN niêm yết trên sàn chứng khoán phải công bố thông tin về các hoạt động CSR của họ.
Những yếu tố tác động đến thái độ đối với người có tầm ảnh hưởng của sinh viên thành phố Hà Nội
Authors: Lê Thị Minh Hiền , Phạm Thị Thu Thảo , Đặng Trần Sỹ Hoàng , Vũ Thu Hòa , Hà Thị Thanh Thương , Trần Ngọc Mai
Published: January 2024

Influencer Marketing - tiếp thị sử dụng người gây ảnh hưởng đang dần trở thành xu hướng Marketing trên thế giới nói chung và tại Việt Nam nói riêng. Mục tiêu của nghiên cứu là phân tích những yếu tố ảnh hưởng tới thái độ đối với người có tầm ảnh hưởng. Dữ liệu phân tích được thu thập từ 333 sinh viên tại thành phố Hà Nội và được phân tích trên phần mềm SPSS. Kết quả hồi quy đa biến cho thấy: Sự hấp dẫn cộng đồng, Kinh nghiệm, Chuyên môn, Nhận thức về sự hữu dụng có tác động tích cực đến Thái độ của người tiêu dùng đối với người có tầm ảnh hưởng. Dựa theo kết quả đó, một số đề xuất được thảo luận và đưa ra nhằm giúp cho các doanh nghiệp tìm kiếm những người có tầm ảnh hưởng phù hợp với tiêu chí của chiến dịch tiếp thị. Ngoài ra, bài viết cũng đưa ra khuyến nghị giúp người gây ảnh hưởng phát triển các đặc điểm cá nhân của họ nhằm gia tăng thái độ tích cực của người tiêu dùng về việc mua sắm.
Systematic development of entrepreneurship skills framework for students of electrical technology in Nigeria
Authors: Rufus Olojuolawe Sunday , Grace Adewumi Moradeke , Olalekan Adegboye Oluwadamilola , Jwasshaka Shirka Kassam , Bakare Shola F.
Published: January 2024

The rising rate of youth unemployment and the attendant consequences on the general population in Nigeria called for concern. The academia and other relevant stakeholders have gradually come to realize that the possession of academic qualifications alone cannot guarantee a good quality job. Thus, many of Nigerian higher institutions are now introducing entrepreneurship studies into their school curriculum without a clear framework. This study intends to create a topology of skills that will help Electrical Technology students in Nigeria find jobs. To gather information about the different skills needed, the Google Scholar search engine was adopted. The search was between 2018 and 2023. The inclusion criteria involve entrepreneurship studies with a focus on Technical Education, Vocational education, and Electrical Technology. A total of 80 Journal articles were extracted for the study. Data were directly collected from the critical stakeholders. The study was guided by 3 objectives. The participants for the study involved 12 experts from the industry and academics. The sample size was purposive and obtained based on Theoretical saturation. The topology of skills was achieved with the application of the Nvivo12 software and the thematic analysis. A Broad skill suitable for the 21st-century job matching for electrical technology students was generated. The study is recommended for in-depth analysis in order the isolate all the in fits.
Binary options trading: A deep dive into user perspective and satisfaction
Authors: Budiharseno Rianmahardhika Sahid , Putra Daffa Faadihilah Suntari , Husien Fadhel , Cahyaningtyas Berlin My Anggelita Pramesthi
Published: January 2024

This study delves into the realm of binary options trading, a high-risk investment strategy, through the lens of user perspectives and satisfaction with the Binomo app. Binary options trading, characterized by its simplicity and potential for high returns, has seen a surge in popularity with the advent of online trading platforms. However, it also carries significant risks and legal implications. Through an analysis of 14,341 reviews of the Binomo app, this research uncovers key areas of user concern and interest, including aspects related to money, time, trading, and app functionality. The study reveals a prevalence of negative sentiments, highlighting potential issues of fraud, withdrawal problems, and overall dissatisfaction. Despite the high rating, the study underscores the need for prospective traders to understand the inherent risks and legal implications of binary options trading. The findings provide valuable insights for improving user experience, enhancing transparency and security, and fostering trust among users.
Premarital Sex Education Untuk Remaja di Jemaat GPM Waiheru
Authors: Mamuly Wilma F , Kainama Mersy Delty , Janwarin Lea Mediatrix Y
Published: January 2024

Perilaku seks pranikah merupakan fenomena gunung es yang belum mendapat perhatian serius, sehingga perlu melakukan intervensi secara berkesinambungan dari berbagai stakeholder. Kegiatan pengabdian yang dilakukan bertujuan memberikan edukasi secara dini kepada remaja dan pemuda khususnya di Desa Waiheru agar pengetahuannya meningkat. Hasil pre-test menunjukkan pengetahuan masih rendah 85,7%, namun setelah dilakukan sosialisasi terjadi peningkatan pada post-test 100%. Kegiatan PKM ini menunjukkan adanya peningkatan pengetahuan dan penting sebagai langkah proteksi bagi generasi emas gereja supaya tidak terjerumus dalam seks pranikah.
Pemberdayaan Pemuda Dalam Pengelolaan Sampah Di Desa Amahusu
Authors: Nendissa Andriana Ritje
Published: January 2024

Kegiatan PkM ini dilaksanakan di Desa Amahusu, Kecamatan Nusaniwe, Kota Ambon dengan sasaran mitra Angkatan Muda Sektor Ebenhaezer. Kegiatan dimaksudkan untuk membantu mengatasi permasalahan yang ada pada mitra, yaitu: 1) rendahnya kesadaran masyarakat, terutama pemuda sebagai generasi penerus tentang dampak sampah terhadap kebersihan lingkungan dan pengelolaan sampah; 2) rendahnya pengetahuan mitra tentang cara pemilahan sampah; 3) belum adanya tempat sampah sebagai tempat pembuangan sampah sementara sehingga sampah dibuang ke sungai dan tepi pantai. Solusi yang ditawarkan dalam mengatasi permasalahan mitra, yaitu: 1) perlunya peningkatan pengetahuan mitra melalui penyuluhan tentang cara pemilahan sampah yang benar; 2) perlu dilakukan peningkatan kesadaran pemuda melalui kegiatan kerja bakti pembersihan sepanjang pantai; 3) pengadaan tempat penampungan sampah sementara dengan pemisahan sampah organik dan anorganik. Luaran dan indikator yang telah dicapai dari kegiatan pengabdian kepada masyarakat, yaitu: 1) publikasi kegiatan PkM di media massa elektronik dan video, 2) peningkatan tingkat keberdayaan mitra melalui peningkatan pengetahuan berdasarkan hasil post-test sebesar 98,96%, 3) tersedianya tempat penampungan sampah sementara dengan pemilahan sampah organik dan anorganik, 4) terciptanya lingkungan pantai yang bebas dari sampah.
‘The Critical Role of the Courts In Arbitral Disputes: Conceptualizing the Relationship Between the Courts and Arbitration’
Authors: Prakash Judith
Published: January 2024

The role of the courts in arbitral disputes may be underappreciated by some in the arbitration community. It is axiomatic that when parties choose arbitration, they opt out of the default method by which they would have otherwise resolved their disputes, that is, through the national court system. This opting out is not, however, for all seasons and for all time. On the contrary, the court plays a critical and integral role in the arbitration process. Through the decisions of the court, the basic features of arbitration are reinforced, and it is the court that ensures that arbitration functions as an effective mode of dispute resolution.

This article starts with a brief overview of the relationship between the courts and arbitration. Three topics are thereafter examined. The first is the role of the court in setting the boundaries of arbitration. The second concerns how the court supports arbitration through interim orders. The final topic concerns the court’s role in the setting aside and enforcement of arbitral awards.
A Governance Analysis of BEFIT: How the Member States’ Wish to Obtain more Regulatory Authority is Driving a Revolution
Authors: Peters Cees
Published: January 2024

This contribution analyses the ongoing BEFIT proposal (Business in Europe: Framework for Income Taxation) of the EC (European Commission) from a governance perspective. For this matter, it considers the proposed replacement of the arm’s length standard with a system of unitary taxation and formulary apportionment (FA) as a changing regulation strategy to tax multinational companies. It argues that the BEFIT proposal indicates a change from a reflexive regulation strategy to a command and control regulation strategy. The future approval of this proposal would imply that the Member States no longer want to count on the relative freedom of taxpayers to allocate profits, but attempt to take full responsibility for that allocation instead. This contribution concludes that this wish of the Member States to obtain more regulatory authority to tax multinational companies is the catalyst of the ongoing BEFIT revolution.

BEFIT, harmonization, transfer pricing, arm’s length principle, formulary apportionment, unitary taxation, regulatory authority
Forum Contribution: Tax Penalty Regimes, A Call for Harmonization
Authors: Attard Robert
Published: January 2024

Recent Court of Justice of the European Union (CJEU) and European Court of Human Rights (ECtHR) judgments imply that some form of ‘European Intervention’ providing for a coordinated approach towards the determination, and quantification of tax penalties has become necessary. Disproportionate tax penalties and concurrent penalties pose a serious hurdle to achieving the European Commission’s political mission to put a tax system in place ‘where everybody pays their fair share’ of taxation. Given current judicial trends, the situation calls for the creation of an ad hoc taxpayers’ charter which imposes red lines for tax penalty regimes. Matters such as ultra duplum, minimus vitalis, non bis in idem, ceiling rates for cumulative penalties and the coordination of punitive measures call for an element of harmonization.

Tax harmonization, Disproportionate penalties, Minimum Vitalis, Fundamental Human Rights, The EU Charter on Human Rights, European Court of Human Rights, Non Bis In Idem, Taxpayers’ Charter, Tax penalties, Concurrent Tax Penalties
The Balance in Consumer Protection Between Substantive Law and Enforcement
Authors: Rott Peter
Published: January 2024

Traditionally, consumer law has suffered from underenforcement in many countries. Reasons are, in particular, insufficient incentives or means for individual enforcement, the lack of effective collective remedies and/or insufficient resources or the lack of interest of public authorities and/or consumer organizations. Thus, even where strict rules on substantive consumer protection exist, authors diagnosed an incentive not to comply with the law.

Quite recently, the picture has changed, at least in certain sectors of business. This is mainly due to technological advancement. The use of digital technology, commonly referred to as ‘legal technology’ or ‘legal tech’, allows the legal profession to drastically increase the efficiency in handling claims. Legal tech claims management companies have been particularly successful in the area of air passengers’ rights but the use of legal tech has also facilitated the mass handling of similar claims, for example, resulting from the Volkswagen diesel scandal.

This latter development led to a debate about „overenforcement“. It has been argued that a massive increase in enforcement of existing consumer law may necessitate the relaxation of the substantive law standard. This article discusses the relationship between substantive consumer law and its enforcement, thereby using examples from recent case law and from the current political debate.
Antioxidant and Antidiabetic Properties of Pectin Extracted from Pomegranate (Punica granatum) Peel
Authors: Segar Hamsavartini M , Gani Shafinaz Abd , Khayat Mohd Ezuan , Rahim Mohd Badrin Hanizam Abdul
Published: January 2024

Diabetes mellitus is a chronic disease resulting from defects in insulin secretion, insulin action or both. The prevalence of diabetes has been increasing gradually over the last few decades. It has emerged as a global health concern that burdens public health and socioeconomic development. Oxidative stress plays a crucial role in developing diabetic complications affecting the eyes, kidneys, nerves, and heart. There are various established adverse effects of current conventional antidiabetic drugs. Due to this fact, plants have been chosen for developing new drugs as the bioactive compounds in plants have higher antidiabetic and antioxidant properties with low toxicity. Pomegranate peel is an agro-industrial waste that is rich in pectin. Pectin is a natural polysaccharide that has gained importance due to its pharmacological properties. In this study, pectin from pomegranate peel was extracted using ultrasound-assisted extraction to characterize the pectin and to evaluate its antioxidant and antidiabetic activity. Pomegranate peel pectin (PPP) was extracted using citric acid (solid-to-liquid ratio of 1:30 g/mL) at pH 2 under optimized conditions at 75°C for 40 min. A white sponge-like solid was obtained upon freeze-drying with a yield of 18.17%. The moisture content of pectin was 18.26% and it was found to be a low-methoxylated pectin with a degree of esterification (DE) of 31.07%. Fourier Transform Infrared Spectroscopy (FTIR) results showed that pectin from pomegranate peel was quite similar to commercial pectin. The antioxidant activity was evaluated using scavenging assays, 1,1- diphenyl-2-picrylhydrazyl (DPPH), Ferric Reducing Antioxidant Potential (FRAP) and 2,2′-azino-bis (3-ethylbenzothiazoline-6-sulfonic acid) (ABTS) at 1 mg/mL (78.26% with IC50 value of 326.8 μg/mL, 79.12% with IC50 value of 83.63 μg /mL and 442.7 mg Fe2+/g, respectively). The antidiabetic activity was assessed using an α-amylase inhibition assay at 1 mg/mL (43.82%). These results suggest that PPP has the potential to be used as an antidiabetic and antioxidant agents.
The Potentials and Guidelines for the Development of Agricultural Tourism Attraction in Khlong Khwaeng Klan Community, Bang Toei Subdistrict, Mueang District, Chachoengsao Province
Authors:   Department of Communication Innovation and Agricultural Development, Faculty of Agricultural Technology, King Mongkut’s Institute of Technology Ladkrabang, Bangkok, 10520, Saengsanguan Apinya , Panrostip Thunmatiwat Duangkamol ,   Department of Communication Innovation and Agricultural Development, Faculty of Agricultural Technology, King Mongkut’s Institute of Technology Ladkrabang, Bangkok, 10520, Khuhasawanwatch Somsak ,   Department of Communication Innovation and Agricultural Development, Faculty of Agricultural Technology, King Mongkut’s Institute of Technology Ladkrabang, Bangkok, 10520
Published: January 2024

The purpose of this study was to investigate the context, potential, and possibilities for the development of Agro-tourism in Klong Kwaeng Klan community, Chachoengsao province. A participatory research approach involved community leaders, tourist attraction caretakers, and community representatives as participants. The data was collected through the community platform, focus group discussions, and strategic management techniques such as Swot and Tows analyses. The results revealed that the Klong Kwaeng Klan community has a potential for Agro-tourism because of its natural beauty, distinctive communal lifestyle, varieties of practical activities in which the tourist can participate and gain knowledge whilst enjoying the nature. It is also convenient for traveling because the place is very close to Bangkok and its perimeter. Security and the enthusiasm of the community's people are the strengths that attract tourists. The community applied the following strategies as guidance for the early stages of agro-tourism development. The strategies include SO strategy by developing tourism routes connecting with other locations, WO strategy by learning from successful agricultural tourism and applying the knowledge for the community, and ST strategy by developing and making its own brands to be more widely recognized, in tandem with WT strategy. In addition, collaboration with local agencies to boost public relations in spreading interesting information about community attractions to tourists is also promoted.
Technology Transfer in Production and Using Wood Vinegar for Development of Groups and Networks of Farmers Planted Mangoes for Export in Chachoengsao Province
Authors:   Department of Communication Innovation and Agricultural Development, Faculty of Agricultural Technology,  King Mongkut’s Institute of Technology Ladkrabang, Bangkok, 10520, Kuhaswonvetch Somsak , Luenam Luepong ,   Department of Communication Innovation and Agricultural Development, Faculty of Agricultural Technology,  King Mongkut’s Institute of Technology Ladkrabang, Bangkok, 10520, Panrostip Thunmatiwat Duangkamol ,   Department of Communication Innovation and Agricultural Development, Faculty of Agricultural Technology,  King Mongkut’s Institute of Technology Ladkrabang, Bangkok, 10520
Published: January 2024

The objectives of this study were to identify the need to transfer knowledge of production and utilization of wood vinegar among farmer groups and networks. The studied samples were from a farmers’ group in Chachoengsao province who planted mangoes for export. The purposive sampling method was used for sample size of 30 people. Percentage, average, standard deviation, and t-test score were statistically analyzed in this study. The results were found as follows. 1) On the perspective of identifying the need of production and using wood vinegar, farmers agreed that three methods should be integrated, i.e., lecture, workshop and demonstrations. Manuals should be the primary medium for transferring technology. The group of farmers should consist of 20-30 people. The best time for training should be a one-day training during October to December. 2) The transfer of technology for production and utilization of wood vinegar should be a system approach, such as assessment phase, transfer and development phase, and evaluation phase. 3) The evaluation of technology transfer showed that the knowledge before and after transferring technology is significantly different (p < 0.05). The average scores that farmers gained after the training was 13.10 compared to 7.37 before the training. The attitude of farmer on over training activity score was 4.15, which is in the level of “good”. When considering the trainers’ ability, the score was 4.44 (very good). The average score regarding the media and facilities used, the score was 4.24 (very good). The average score on the transfer process was 4.19 (good). Finally, the farmers suggested that the technology transfer program could be sustainable if budgets for training were to be allocated continuously.
Advancements in Precision Trajectory Generation: A Synergistic Approach to Design and Implementation for the 5-DOF Alpha-II Robot's Digital and Physical Twins
Authors:   Department of Electrical Engineering, (DEE) Pakistan Institute of Engineering and Applied Sciences, Islamabad, Pakistan, Muhammad Ali Sardar
Published: January 2024

This research paper explores the comprehensive design and verification process of a 5-DOF articulated robotic arm, named the Alpha-II. Leveraging SolidWorks and CoppeliaSim, the digital twin is meticulously developed, with kinematics and working envelope computations verified on CoppeliaSim and MATLAB. The transition to CoppeliaSim for testing involvesthe implementation of diverse control strategies, such as position control, velocity control, and torque control, to rigorously evaluate the manipulator's movements. Highlighting the synergy between SolidWorks and CoppeliaSim, this literature emphasizes the versatility of SolidWorks in digital twin design and the effectiveness of CoppeliaSim's virtual environment. The research culminatesin the creation of a physical twin, aligning with the meticulously crafted digital counterpart. This study not only advances the understanding of trajectory generation for 5-DOF robotic arms but also underscores the pivotal role of cohesive digital and physical twin methodologies in cutting-edge robotics research. The rigorous verification, testing, and synthesis process contribute to the development of a refined and thoroughly validated end product, showcasing the significance of integrating simulation toolsin the design and analysis of robotic systems.
Unveiling the Senses: A Bibliometrics Analysis on the Role of Sensory Marketing in impacting Consumer Behaviour
Authors:   NSB Academy, Deb Prof. Aradhita , Maity Prof. Swarnadeep ,   NSB Academy
Published: January 2024

In the dynamic landscape of contemporary business, companies are constantly seeking innovative strategies to captivate consumers, forge memorable brand experiences, and ultimately foster brand loyalty. Amidst this quest for differentiation, one phenomenon has emerged as a powerful and immersive tool – Sensory Marketing. This paradigm shift in marketing strategies transcends traditional approaches, harnessing the human senses to create an emotional connection between consumers and brands. Sensory marketing is a multifaceted concept that integrates the human senses – sight, sound, touch, taste, and smell – into the marketing mix to evoke emotions, stimulate memories, and influence consumer behavior. Unlike conventional marketing methods that primarily rely on visual and auditory stimuli, sensory marketing leverages a holistic approach, engaging consumers on a deeper, more visceral level. The genesis of sensory marketing can be traced back to the realization that consumers are not mere rational decision-makers but emotional beings whose perceptions and preferences are profoundly shaped by sensory experiences. Visual elements, such as logos and packaging design, appeal to the sense of sight, while auditory stimuli, such as jingles or brand sounds, create a sonic brand identity. Tactile experiences, from the texture of products to the feel of a retail environment, engage the sense of touch. Furthermore, taste and smell, often overlooked in traditional marketing, are harnessed in industries ranging from food and beverage to retail, creating memorable sensory imprints. This research paper aims to provide a comprehensive understanding of the theoretical frameworks that underpin sensory marketing, drawing on psychological and neuro scientific perspectives to unravel the intricacies of human sensory perception. By synthesizing existing literature, we seek to establish a foundation that not only explicates the role of sensory marketing in shaping consumer behavior but also sheds light on its practical applications for businesses across diverse industries. Keywords: Sensory, Sensory marketing, Marketing, Sensory Experience, Stimuli, Senses, Psychological Marketing, Neuro Scientific Marketing, Consumer behavior, Customer Experience.
توظيف الأمثال السائرة في كتاب (الفصول والغايات) لأبي العلاء المعرِّي
Authors: غضبان د. فاطمة , عبد الله فياض سوسن
Published: January 2024

الأمثال أهم الأجناس الأدبية التي استعملت في اللغة العربية؛ وهي قوالب لغوية جاهزة، ذات دلالات ومعانٍ واسعة، لانها تختصر الكثير من التجارب الإنسانية والقصص المعبرة عن حالة أو خبر من أخبار الغابرين، وعلى الرغم من أهمية المثل في اللغة العربية وغيرها من اللغات؛ لكنه لم يحظى بالدراسة والأهتمام، مقارنة بغيره من الأجناس الأدبية الأخرى ، أو حتى دراسة لغة المثل أو كيفية توظيفه في النصوص اللغوية.
 لأهمية المثل في اللغة أنطلقت دراستي لتجمع بين قمتين في اللغة (المثل) و كتاب (الفصول والغايات في تمجيد الله والمواعظ)، لأبي العلاء المَعرِّيِّ،تتبع البحث كيف وظف المعري الأمثال السائرة وإجادته توظيف خمس أنواع من الأمثال العربية الفصيحة، الوظیفة الأخلاقیة فهي متنوعة تتناسب مع الظرف الذي قیل فیه المثل،وكشفت الوظیفة الحجاجیة عن غایتها بألفاظ موجزة والوظیفة النفسیة غایته إیجاد جوهر الحیاة.
Development of lateral flow immunoassay strip for rapid detection of acute hepatopancreatic necrosis disease-causing PirAB toxins in shrimp
Authors: Hieu Tran Van , Diem Duong Ngoc , Hoan Nguyen Phuoc Khai , Yen Do Thi Kim , Binh Huynh Tuan , Dung Mai Hoang Thuy , Thu Nguyen Thi Nguyet , Thuoc Tran Linh
Published: January 2024

Acute hepatopancreatic necrosis disease (AHPND) is currently the most affected disease of shrimp farms worlwide As rapid and specific detection methods are essential to improve disease management, a lateral flow immunoassay (LFIA) was designed for the detection of PirAvp and PirBvp toxins in shrimp. In this study, polyclonal antibody based lateral flow immunoassay (LFIA) strip has been developed. The recombinant PirAvp and PirBvp toxin‐like proteins of Vibrio parahaemolyticus (VPAHPND) was used to immunize rabbits with the highest antibody titre after the third booster. This polyclonal rabbit antiserum was purified and used to develop a LFIA strip for the detection of AHPND pathogen. This test strip could detect PirAvp and PirBvp toxins up to 125 ng/mL by naked eye within 15 min. No cross-reactivity was observed with VPnon-AHPND. Furthermore, the sensitivity and speciﬁcity of LFIA were 94.0% and 98.0%, respectively. This LFIA strip could be used as a handy tool by the farmers and technicians in situ.

® 2023 Journal of Science and Technology - NTTU
Các yếu tố ảnh hưởng đến quyết định mua thuốc trực tuyến của khách hàng tại Thành phố Hồ Chí Minh
Authors: Thư Ngô Ngọc Anh
Published: January 2024

Các yếu tố ảnh hưởng đến quyết định mua thuốc trực tuyến của khách hàng tại Thành phố Hồ Chí Minh
Evaluación de una Certificación para Docentes que Enseñan en Entornos Virtuales
Authors: Torres-Vera Ivette
Published: January 2024

Este artículo presenta los hallazgos de un estudio realizado para determinar cuán eficiente es la certificación que utiliza una universidad privada en Puerto Rico para enseñar las competencias del docente virtual. El estudio utilizó un enfoque de investigación cuantitativa no experimental con un diseño transeccional descriptivo. La población del estudio estuvo constituida por el personal docente que tomó la certificación para enseñar cursos híbridos y a distancia que ofrece la institución. Para la realización del estudio se utilizó una muestra probabilística. La muestra fue seleccionada utilizando la técnica de muestra aleatoria simple. Para lograr el propósito de este estudio se utilizó un cuestionario en línea adaptado de la Escala de Competencias del Docente Virtual de Ruiz (2010). El instrumento midió la opinión de los docentes sobre las competencias pedagógica, tecnológica, interpersonal y gerencial que se enseñaron en la certificación. Los hallazgos reflejaron que las variables años de experiencia en la educación superior y años de experiencia como docente en la institución son factores que influyen en la dimensión tecnológica y gerencial. Se evidenció la necesidad de revisar la certificación y de crear un proceso de evaluación para determinar el nivel de conocimiento adquirido por el docente de las dimensiones de enseñanza virtual.
Hostos Online Learning Assessment (HOLA): A Survey of Student Perceptions
Authors: Wolfe Kate S. , Hoiland Sarah L. , Lyons Kate , Guevara Carlos , Burrell Kris , DiSanto Jacqueline M. , Figueroa Sandy , Davis Aaron , Poma Iber , Rodriguez Wilfredo , Ridley Linda
Published: January 2024

The Office of Education Technology (EdTech) at Hostos Community College and faculty members from various departments created the Hostos Online Learning Assessment (HOLA) Task Force to design a survey for gathering and assessing data about students’ perceptions of their online learning experiences. The task force wanted to utilize the survey results to identify strengths and weaknesses in online instruction and student preparedness for the online learning environment. Student perceptions of online learning are integral to building upon current best practices and also gauging the preparedness of the students for the online learning environment, particularly in an urban, Hispanic-serving community college. The survey and results will be discussed within the broader context of best practices and online learning assessments as well as the way the HOLA Task Force is utilizing the data to make meaningful changes in the survey instrument as well as planning for continuous improvement in online learning.
Preparing for Life Beyond School. A Moderated Mediation Approach from the Perspective of Self-Determination, Self-Concept, Student Transition Planning, and Life Skills Development
Authors: Cristea Mihaela
Published: January 2024

The link between self-determination and life skills development, a crucial ability for the vocational future and career advancement of students with mild and moderate intellectual disabilities, has been explored in limited research. The present study aims to examine the patterns of relationships in terms of direct and conditional indirect effects on self-determination, life skills development, self-concept, and student transition planning regarding students with intellectual disabilities. The data were collected using standardized instruments from 304 adolescents with mild and moderate intellectual disabilities. The outcomes showed that self-concept has a moderating role in the relationship between self-determination and student transition planning. The study findings indicated that student transition planning mediates the relationship between self-determination and life skills development. The value of the index of moderated mediation indicated that self-concept moderated the conditional indirect effect of student transition planning on the relationship between self-determination and life skills. Future research and implications for practice are discussed.
PENINGKATAN KUALITAS DAN PRODUKTIVITAS KERAJINAN BORDIR DI DESA KETEGAN KECAMATAN TANGGULANGIN KABUPATEN SIDOARJO
Authors: Wulandari Rina Sri , Fitri Medya Ayunda , Rahkadima Yulia Tri
Published: January 2024

In 2016, Sidoarjo Regency became one of the districts with the highest number of SMEs. Embroidery is one of the results of its superior products, especially in the Tanggulangin area. However, currently Tanggulangin is only famous for bag craftsmen. Therefore, there is a need for assistance in boosting embroidery craft through a community partnership program (PKM). Some aspects of the problem that are prioritized in this program are aspects of production, product packaging, and marketing. From the aspect of production, the condition of partner production capacity 1 is still limited because partner 1 only has 1 embroidery machine. In addition, partner 1 does not have a soldering tool to punch holes in the applique. So the solution that will be given to the problem of the production aspect is to procure embroidery tools and production supporting equipment in the form of solder so as to maximize product preparation. The results achieved in this activity included labeling training, packaging, marketing and also machine purchases. Machine purchases are used to achieve the expected production capacity. The implementation of labeling and packaging training aims to make the products they market more attractive to consumers so they can increase the number of sales of their products. While online marketing training aims to make their products easier for the public to know.
PENINGKATAN PEMAHAMAN MASYARAKAT DESA DRENGES KABUPATEN BOJONEGORO TENTANG PENGGUNAAN OBAT MELALUI PENYULUHAN PENGUNAAN OBAT YANG BENAR
Authors: Zulfa Ilil Maidatuz , Handrianto Prasetyo , Wardani Ratih Kusuma , Kusumo Galuh Gondo
Published: January 2024

Irrational drug use usually happens in self medication practise without any supervision from health care providers. Self medication practise usually does not consider the potential of allergic reaction, pregnancy, breast feeding, diet, and medication history.The promotion of rational drug use through communication, information, and education still need to be conducted to the community. This event is purposed to improve perception, knowledge, and attitude of Desa Drenges residents in the term of drug usage. A total 23 person of Desa Drengeswere enrolled in this eventfacilitated by village administrators.The perception, knowledge, and attitude of the residents recruited were evaluate through questionnaire filled before and after the event. The result showed the increase of perception, knowledge, and attitude of the residents up to 2,69%. From the result, The community service event can improve the quality of health of residents in Desa Drenges through the improvement of perception, knowledge, and attitude in the term of rational drug use.
PEMANFAATAN LIMBAH CANGKANG KERANG SEBAGAI PAKAN TERNAK BERKUALITAS DI DESA TAMBAK CEMANDI SIDOARJO
Authors: A’yuni Qurrota , Widiyanti Atik , Ulfindrayani Ika Fitri , Prayogi Yanuar Risah , Arif Sonhaji , Ningsih Anggun Fitria Laila
Published: January 2024

Tambak Cemandi Village is an area located in the coastal area of Sidoarjo Regency because it is the easternmost region and is directly adjacent to the Java Sea. The geographical location adjacent to sea water is a benefit for the people of Tambak Cemandi Village to look for livelihoods as fishermen. In their work, fishermen are divided into several activities, there are those who go out to sea to fish and some who dive specifically to look for shellfish. The shells meat is taken for further processing, while the clamshell is thrown away. This causes the accumulation of shells waste around the residential areas so that makes a dirty views and a negative impact on the health of residents and the surrounding environment. Some steps have been taken to reduce the waste, among others, as a backfilling of the street yard, but when the rainy season comes, a pile of shell produces an unpleasant odor that invites swarms of rats and insects that can cause various digestive diseases. In addition, this thing also has a negative impact on the planned formation of the Sidoarjo coastal area into a fishing tourism area and river comb tourism. On the other hand, the shell contain high calcium so that they can be used as animal feed. One of the community service agendas carried out to overcome the problem of shell waste is to use it as animal feed ingredients. In this case, the type of poultry such as layer hens, layer ducks and broilers. The approach method used is training and workshop on processing shells to become ready-to-eat animal feed.