bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX
Authors: Kalbuana Nawang , Widagdo Rinosa Ari , Yanti Devia Rahma 
Published: December 2020

The purpose of this study was to find out the effect of tax avoidance on capital intensity variables, company size, and leverage. Samples from this study are companies registered in Jakarta Islamic Index from 2015 to 2019. This research uses a purposive sampling technique in determining the sample while performing analysis used multiple linear analyses. The results of this study revealed that in companies registered in Jakarta Islamic Index on capital intensity variables have a positive influence on tax avoidance while leverage has a negative influence on tax avoidance. Another thing that is quite surprising in this research is the variable size of the company, especially in companies listed in Jakarta Islamic Index does not affect tax avoidance.
PENYULUHAN DAN PELATIHAN HOME INDUSTRY DI DUSUN KRAJAN DESA KEMIRI KECAMATAN PANTI KABUPATEN JEMBER
Authors: Elok Rufaiqoh  , Mustaqim Sauqi 
Published: December 2020

Outreach program carried out by a team from the IAI Al-Qodiri KKM was held in early July 01- 01 September 2019. Located in Panti district, Jember regency, this has made a very significant contribution to the community, especially in Kemiri village and received a very good welcome and high enthusiasm. The home industry counseling and training held in the district of Jember is one way to raise the economic level of the community. As with the government's five priority programs for 2019, one of them is to try to alleviate poverty and inequality. In this training, the Al-Qodiri KKM Team utilized young papaya fruit to become papaya sticks, which are natural products of the local community whose utilization is not optimal. It is hoped that the papaya stick home industry can become a home business with small capital and large profits. Apart from that, it also opens job opportunities for local people and improves their skills.
Some of the supporting factors for these activities include: the participants of the socialization have a great willingness to take part in counseling and training on the papaya stick home industry, product marketing by entrusting them to the nearest shops or through social media in the form of Facebook and Whatsapp. Some of the obstacles faced during counseling and training for papaya stick home industry are: (1) there are limitations in supporting facilities for conducting counseling and training, including the absence of LCD and projectors. (2) The training activity which was planned to run for 2 days could not be realized due to collisions with the activities of the participants, the majority of whom were farm laborers, where their activities started from morning to evening. So that the socialization team was a bit troublesome to adjust the time accordingly. (3) it is difficult to access the internet to provide training in papaya stick product marketing because of the lack of signal in the area.
MULTICULTURALISME EDUCATION DALAM PENGUATAN PAHAM MODERASI DI PONDOK PESANTREN
Authors: Minhaji  , Ilzam Dlaifi  , Luluk Maktumah  
Published: December 2020

Kajian tentang pendidikan multikultural, kaitannya dengan penguatan paham moderasi di pesantren penting dilakukan, mengingat Pendidikan Islam di berbagai lembaga pendidikan ditengarai belum mencapai pada substansi penghayatan nilai keagamaan dan praktik keagamaan pluralis-multikultural. Fenomena tersebut sangat berpengaruh pada tumbuhnya sikap ekslusif dan fanatisme buta, bahkan cenderung “radikal” bagi anak didik. Sistem pendidikan integralistik, humanis, toleran dan moderat di negara kita, sebenarnya telah ada sejak dulu yaitu pondok pesantren. Oleh karena itu, penelitian tentang pendidikan multikultural dalm penguatan paham moderasi dengan mengambil kasus yang terjadi di Ma’had Aly PPSS Situbondo ini penting dilakukan. Penelitian ini menghasilkan temuan, bahwa penerapan pendidikan multikultural dilakukan melalui dua cara, yaitu: Pertama internalisasi nilai, tahap additive level (penambahan) dan tahap transformative level (perubahan). Kedua pola transformasi dimensi nilai, meliputi: (1). Conten Integration (integrasi budaya); (2). The Knowladge Construction Process (Konstruksi budaya dalam pengetahuan); (3) An equality of Pedagogment (penyesuaian metode pembelajaran); (4). Culturally Sensitive Teaching Strategies; (interaksi dalam pengajaran); dan (5). Prejudice Reduction in Instructional.
A.Zaenurrosyid THE MODEL OF MEMORIZING QUR'AN FOR PRIMARY SCHOOL STUDENTS AND THE MANAGEMENT OF TAHFIDZ BOARDING SCHOOL
Authors: Zaenurrosyid Ahmad , Kahfi Abdul , Sholihah Hidayatus 
Published: December 2020

Abstract
The world of pesantren is an educational learning environment that effectively shapes the thinking and mentality of students effectively. Complete physical facilities such as buildings, learning environments, playgrounds or curricula and educational resources (asaatidz) that accompany 24 hours for the students intensively. The students are also protected from the temptation of contemporary social media which tends to have a negative impact during the education process on Pesantren, especially at an early age. The Madinatul Quran Islamic boarding school, which is located in Pecangaan, the South coast area in coastal Java, is interesting to be studied because the integration of this educational institution is the provision of Tahfidz Alquran for small children who are also study at formal education, Islamic primary school or state or primate primary school.
This study applied the perspective of management of Islamic boarding schools by using qualitative approach. Some informants as primary data sources were the founders and administrators of Islamic boarding schools. The data was collected through in-depth interview observation methods and observations at the pesantren. Another method is the collection of documentation as a secondary data source in this Madinatul Quran Islamic boarding school.
From various analyzes of the data in this study, it is found that the application of innovative methods from the teachers in the pattern of memorizing the Quran for primary school children. The two patterns of management of pesantren which are managed professionally and supported by various parties, especially on the pesantren facilities and the appreciation for human resources, the achievements of the students at the Madinatul Quran Pati Selatan pesantren.
Accountability e controle em tempos de pandemia: desafios e interlocução entre os campos científico e profissional
Authors: Lustosa da Costa Frederico , Grin Eduardo José , Oliveira Júnior Temístocles Murilo de 
Published: December 2020

O advento da pandemia de Covid-19 e as consequências econômicas, sociais e políticas do seu combate suscitam debates sobre a ação pública e os controles que sobre ela se exercem, levando ao questionamento sobre a permanência, o funcionamento e a eficácia dos mecanismos de accountability em tempos de calamidade pública.
Quem se ocupa de estudar os sistemas de controle da ação pública sabe que há sempre uma tensão entre a tempestividade das entregas, a eficiência da prestação e a efetividade dos controles. Isso se agrava em momentos de crise, em que emergências de qualquer natureza impõem prazos curtos para as entregas, prestação sub-ótima para os beneficiários e afrouxamento dos controles.
Obstáculo semelhante se impõe à tarefa de produzir conhecimento novo sobre fatos emergentes, sem que o recuo do tempo permita oferecer séries históricas consistentes, leituras diversificadas, inferências sólidas e análises aprofundadas. A rapidez dos acontecimentos requer a celeridade da ação e da reflexão, ou vice-versa. Num e noutro polo, o debate e a interlocução entre profissionais e acadêmicos ganham centralidade para a minimização de riscos e para formulação e implementação de alternativas.
Tais desafios impulsionam o dossiê dedicado ao tema do controle e da accountability no contexto da pandemia, cuja proposta e trabalhos abordam a forma como a administração pública no Brasil, Espanha e Estados Unidos vem lidando com essas questões sob dois enfoques. De um lado, a urgência de ações que a pandemia demanda para responder aos efeitos sociais, econômicos e sanitários provocados pela COVID-19. De outro, em que medida os procedimentos necessários de respeito às leis e da transparência seguem sendo obedecidos sem gerar ônus à sociedade.
Um periódico científico devotado ao estudo da administração pública também precisa dar respostas rápidas aos questionamentos que nascem nos campos científico e profissional sobre o enfrentamento de uma determinada crise. Oferecer uma oportunidade de reflexão, debate e interlocução entre esses campos sobre temas relacionados à accountability e ao controle no contexto da pandemia foi o propósito da Revista da CGU com a publicação do dossiê.
EFEITOS DA LEI DE RESPONSABILIDADE FISCAL SOBRE AS DESPESAS PÚBLICAS DO ESTADO DE SANTA CATARINA: EVIDÊNCIAS DO PERÍODO 1995-2010 SEGUNDO CRITÉRIOS DA OCDE
Authors: De Morais Leandro Morais , Vicente Ernesto Fernando Rodrigues , Souza Gueibi Peres 
Published: December 2020

Neste artigo adota-se a posição de que as regras fiscais são relevantes e devem ser incorporadas ao processo de análise e discussão do comportamento das finanças públicas, utilizando-se o enfoque da Contabilidade Patrimonial e critérios da Organização para a Cooperação e Desenvolvimento Econômico (OCDE). Após uma breve revisão da literatura e inserção do caso brasileiro, propõe-se a seguinte pergunta: Qual foi o efeito da Lei de Responsabilidade Fiscal (LRF) sobre a dinâmica das despesas públicas orçamentárias do Estado de Santa de Catarina no período 1995-2010, analisadas à luz de critérios da OCDE? O estudo investiga, então, se essa relação se sustenta empiricamente. Para isso, estimou-se um modelo contabilométrico com dados de séries temporais para o Governo Estadual de Santa Catarina no período 1995-2010, que inclui uma variável “dummy” para a adoção da LRF, além de variáveis econômico financeiras e demográficas. Os resultados demonstram que não houve a quebra estrutural de nenhum dos modelos estatísticos testados. Portanto, infere-se que a LRF brasileira não alterou a tendência linear de despesas realizadas em 7 funções desempenhadas e que existe espaço para aperfeiçoamentos nas regras fiscais brasileiras vigentes.
La Nación mexicana en el siglo XIX (observaciones sobre el concepto de nación y sobre la fraseología nacional)
Authors: Łepkowski Tadeusz 
Published: December 2020

Łepkowski's article illustrates the change of language used to describe Mexican national identity. It all started in 1810 with the Mexican War of Independence, when the earliest forms of such expression were used for the first time. Mexican national identity was not developed at the time, so terms such as América Mexicana or Nación Americana were used. The people referred to themselves as Americanos. Only after Iturbide the name Mexican Empire was introduced because traditionally 'empires' are named after their capital cities. This led to abandonment of the "Americano" identit. Łepkowski also notes other transformations of what was considered key traits of Mexican national identity: religion, the form of government and finally the concept of nation.
English abstract/description written by Michał Gilewski
El triunfo de Hunahpue Ixbalanque: paradigma del renacimiento en la religión de los mayas
Authors: Murawski Krzysztof 
Published: December 2020

The Popol Vuh is a famous example of K´ichean indigenous literature. The main part of the most famous version of this texts recounts the story of two heroes, The Heavenly Twins called Hunahpu and Ixbalanque. Murawski's 1984 study tries to summarize and understand the role and symbolism in the K'iche Maya indigenous ideology. The Popol Vuh is analyzed and compared with complementary Maya ethno-historic sources. In the search of meaning of these two figures, their characteristics and actions are compared to the practice of self-sacrifice, which is also discussed from the perspective of Carl Jung's ideas.
Abstract by Editorial Team.
La visión del futuro del Perú en la «Nueva Corónica y Buen Gobierno» de Felipe Guarnan Poma de Ayala
Authors: Mróz Maria 
Published: December 2020

"Nueva Corónica y Buen Gobierno" by Felipe Guarnan Poma de Ayala is not only a chronicle dedicated to the description of the grandeur of the Andean pre-Columbian societies and denouncing the abuses of the Spanish invaders. The "Nueva Corónica" also proposes a new socio-political model for Peru which is the subject of the article. Such proposals have a distinctly Andean background, as the proposed changes relate to Andean ideals. There is however an important European element: it is proposed that in the future Peru should follow the Christian religion. According to Marta Mróz, the proposal was primary another manifestation of Guarnan Poma's rejection of the Spanish conquest.
English abstract/description written by Michał Gilewski
The treatment of chronic wounds with boric acid polyurethane sponges combined with negative pressure wound treatment: a multi-center, prospective, randomized study
Authors: Kapukaya Ahmet , Karaali Evren , Saler Tayyibe , Fidan Ersin , Akçay İsmail , Özdemir Asena Ayça , Büyükbebeci Orhan , Sarı Barış , Uludağ Abuzer , Külahçı Özgür , Bankır Mehmet 
Published: December 2020

Objective: This study aimed to compare the outcomes of the use of polyurethane boric acid sponges and sponges containing silver nitrate over the negative pressure wound treatment.
Materials and methods: The patients were separated as Group 1 (n:30) treated with boric acid group, and Group 2 (n:34) treated with silver nitrate group (Group 2). The wound healing of each patient was evaluated quantitatively on a cellular basis from a table of macroscopic and histopathological scoring.
Results: No statistically significant difference was determined between the groups applied with boric acid and silver nitrate in respect of the culture results from the first visit (p:0.705). In the final evaluation of wound dimensions on day 21, a significant reduction was seen in wound width (p=0.001), wound length (p=0.003), and wound depth (p<0.001) in the boric acid group, and no significant results were obtained in the silver nitrate group. In the quantitative cellular evaluations, a statistically significant difference was determined in favor of the boric acid group in respect of inflammatory cell count, angiogenesis, granulation, and re-epithelialization (p<0.001 for all).
Conclusion: Sponges with boric acid can have a positive effect on chronic wound recovery by improving cellular proliferation, cellular differentiation and cellular migration in addition to antimicrobial properties when used in combination with the negative pressure wound treatment system. Therefore, boric acid sponges seem to be a good alternative to silver nitrate sponges.
Role of Environment, Nutrition, Microbiota, Mammalian Target of Rapamycin and Dietary Supplements in Autism
Authors: Ibrahim Khadiga , El Sayed Eman , Mahdy-Abdallah Heba 
Published: December 2020

Autism Spectrum Disorder (ASD) is a developmental disorder with the age of onset under 3 years old. It is characterized by definite impairments in social interactions, speech abnormalities, and stereotyped patterns of behaviors. Although the exact pathology and etiology of ASD are not fully elucidated, exposure to environmental toxins, micronutrients deficiency, dysbiosis and mutation in genes of mammalian target of rapamycin (mTOR) signaling pathway are emerging as risk factors for ASD. Maternal exposure to heavy metals, air pollutants, and pesticides markedly increases the risk of ASD. Many clinical and experimental trials documented that gastrointestinal symptoms and disturbances of the gut microbiota usually accompanied cerebral disorders in autistic patients. Furthermore, studies showed that gene mutations causing hyperactivation of mTOR significantly lead to autistic symptoms. Pharmacological and nutritional interventions revealed a significant improvement in autistic individuals. The use of dietary supplements and the elimination diets exhibit minor or no adverse effects as compared to conventional drugs. In this review article, we tried to summarize some of the etiological factors that predispose to autism. We discussed the possible mechanisms that potentiate autistic symptoms by such factors. Also, we focused on the role of interventions either by various dietary supplements or by elimination diets in the management of autism.
Pengungkapan Tanggung Jawab Sosial Perusahaan dan Manajemen Laba Rill dengan Komisaris Independen sebagai Variabel Pemoderasi
Authors: Carolyn Lukita  
Published: December 2020

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap tindakan manajemen laba rill, yaitu apakah perusahaan menggunakan pengungkapan CSR sebagai salah satu upaya untuk mempertahankan reputasi baik perusahaan dan untuk menutupi tindakan manajemen laba rill yang dilakukannya. Penelitian ini juga meneliti variabel pemoderasi yaitu dewan komisaris independen, yang diduga dapat memperlemah pengaruh positif antara pengungkapan CSR dan manajemen laba. Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di BEI sebagai sampel, karena sektor pertambangan merupakan sektor yang paling berpotensi merusak lingkungan dan merupakan perusahaan high profile. Analisis regresi digunakan untuk menguji hipotesis, hasil penelitian menunjukkan bahwa pengungkapan CSR berhubungan signifikan positif dengan manajemen laba rill. Hal ini menunjukkan bahwa pengungkapan CSR dapat menjadi salah satu upaya yang dilakukan manajer untuk menutupi tindakan manjemen laba rill yang dilakukan melalui manipulasi biaya diskresioner. Penelitian ini juga berhasil membuktikan bahwa dewan komisaris independen dapat memperlemah hubungan positif antara CSR dan managemen laba dengan adanya pengawasan yang lebih independen.
Key Word: Manajemen Laba Rill; Corporate Social Responsibility; Dewan Komisaris Independen.
Financial Integration, Domestic Investment and Growth of Pakistan Economy
Authors: Gulzar Ali  , Awoesha Rahat  , Said Zamin Shah  
Published: December 2020

This study, in the context of Pakistan, analyzes to which extent the financial integration and domestic investment are responsible for the phenomenal growth rate of Pakistan economy. The relationship is based on time series data covering a period from 1980 to 2018. In analytical techniques, the Augmented Dicky-Fuller unit root test for the stationarity of data, Johansen Co-integration for co-integrating factor, and Vector Error Correction Model (VECM) for phenomenal relation between domestic investment, financial integration and growth of Pakistan economy were applied. The results obtained through regression analysis were statistically significant and showed the effective role of the causality of domestic investment and that of financial integration on the economic growth rate of Pakistan economy. The effect of political and economic stability captured through the dummy variable also shows an impressive role in the growth of Pakistan's economy. The study recommends that sturdy efforts are required of the government of Pakistan for target investment especially in the agriculture and manufacturing sector for a more fruitful outcome.
Khushal Khan Khattak Philosophy of Education
Authors: Dr. Niaz Muhammad Aajiz  , Dr. Khisro Kalim Raza  , Ghazala Naheed Baig  
Published: December 2020

Khushal Khan Khattak believed that the meaning of education is hidden in the training of individuals. He considers this training important for him from childhood to his death. Moreover, he feels free from the boundary walls of a school or college. In other words, he is a champion of informal education. For this purpose, he considers the entire earth as a school and all the things of the universe are teachers. In this regard Khushal's ultimate reliance is upon the character building, Development of ego/self-respect, personality development, and inclusion of Moral values, leadership training, and acquiring different skills, required for complete living. Khushal Khan Khattak’s this belief and perception of education is very much in line with the educational definitions of different eminent educations and educational objectives. This is the reason that besides his other celebrated titles he got the unique title of an educationist as well.
Political / Power Structure and Vulnerability to Natural Disaster in North Western Pakistan
Authors: Muhammad Ishaq  , Inam Ullah Leghari  
Published: December 2020

The current study tries to explore the link between the power structure and vulnerability to natural disasters like flash floods in Chitral, situated in the northwest of Pakistan. Flash floods are common in northern areas of Pakistan because of the steep nature of the terrain, melting of glaciers, and torrential rain in summer. In the Chitral district, its effects are adverse because of dwelling patterns and scarcity of safe locations for living. Ethnographic research tool, participant observation, in-depth interviews, informal talking, were used to understand the relationship between the power structure/ political structure in the district and vulnerability to flash floods and its aftermaths. Descriptive analysis technique has been used to analyze the ethnographic data. In princely state lower status people used to be compensated through land. In the locale of research, situated in upper Chitral, it has been observed that most of the low-status families are living in marginal locations making them vulnerable to flash floods. 2013 and 2015 flash floods data in the village of Reshun shows that majority of the affected families belong to low-status groups. Mainly it is the vulnerable location where these families are living. These families were not only affected more than upper-status people living in the village but the post-disaster situation was also worse for them in comparison to other parts of the village.
Inclusion of Civic Education in Social Studies Subject at Primary Level in AJK: A Perspective Study
Authors: Arshad Mahmood Arshad  , Dr. Khushbakht Hina  , Tariq Mahmood Tariq  
Published: December 2020

The main objective of the study was to investigate the perceptions of social studies teachers about the execution of civic education in government girls and boys schools at the primary level in Azad Jammu & Kashmir. The present study was quantitative and the survey was used as the research design. 102 teachers of social studies of grade 4th and 5th from girls/boys primary schools of district Muzaffarabad, Mirpur, and Poonch AJK was the target population. The sample size was determined by using a stratified proportionate sampling technique and the sample size was calculated by online Raosoft sample size determining formula. Thus the sample size was 46. In the present study, a questionnaire was used as a research tool, and a questionnaire was developed based on a national curriculum document for social studies grade 4th and 5th will be used to investigate perceptions of social studies teachers. To validate items of the questionnaire, these were reviewed twice, once by a panel of experts in education and statistics. Ambiguous items and statements were omitted. The reliability of the questionnaire was to find out through Cronbach Alpha. Its value was found at 0.85. For data collection, a questionnaire was administered to the sampled social studies teachers of grades 4th and 5th of District Muzaffarabad, Mirpur, and Poonch Azad Jammu & Kashmir by the researcher personally. Quantitative data analysis was performed by using Statistical Packages for the Social Sciences (SPSS). And results were presented in the form of destructive, inferential statistics.