bluuebunny/crossref_metadata_2025_split huggingface dataset:
PERBANDINGAN HUKUM PAJAK DAN ZAKAT MENURUT SYARIAH DAN NEGARA
Authors: Zahroh Fatmawati , Harkaneri Harkaneri 
Published: April 2021

ABSTRACT
This article describes how to compare tax and zakat law from the perspective of sharia (Islamic law) and state (positive law). There are many similarities and differences between this tax and zakat, in terms of both collectors and collectors. According to article 1 of the 2009 KUP Law on taxes and Law No. 23 of 2011 concerning zakat and its management. This article uses the literature study method to compare and describe existing legislation as well as some differences between tax and zakat. With the results and discussion that actually this tax and zakat if synergized will become two very large state revenues so that they can finance state expenditures, but this state expenditure will be divided into routine expenditures and expenditures for people who are unable to meet the obligations of a muzakki (compulsory zakat) to mustahik (recipient of zakat). If synergized like that, the amil zakat and the government must be observant in differentiating these expenditures to be channeled to those who are entitled to and expenditures as appropriate for the State Budget.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN BANKRUPTCY PREDICTION MODELS PADA EMITEN ROKOK PERIODE 2014-2018
Authors: Wahyuningsih Ani , Hartono Hartono , Armin Rini 
Published: April 2021

ABSTRACT
Financial Distress is a condition of financial difficulties where if this happens to the company foa along period of time, the company is in the initial stages before bankruptcy. Bankruptcy is a state of being or a situation in which company failed to or not able to meet obligations because firm experienced lack of. If the company goes bankrupt there will be many parties who are harmed. Therefore it is necessary to conduct financial distress analysis for early warning. The research aims to determine the financial health of the cigarette sub-sector companies by analyzing financial distress using three bankruptcy prediction models with Altman Z-Score, Springate, Grover and to determine which of these three models has the highest level of accuracy. The data used in this research is the company’s financial statements published on the Indonesia Stock Exchange website. The population in this research is the cigarette sub-sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Based on the result of research shows that in the calculation Altman and Springate models, PT. Bentoel International Investama in the category of the company experiencing symptoms of bankruptcy. While in the Grover model calculation, all companies fall into category healthy companies. Of the three models that have the highest level of accuracy are Altman and Springate models by one hundred percent. This shows that Altman and Springate models have the correct prediction of the company correctly.
PENGGUNAAN MEDIA DALAM PEMBELAJARAN BAHASA INDONESIA DI SMP
Authors: Martiningsih Sari 
Published: April 2021

Target of this research is to describe objectively about: (1) the kinds of Indonesian learning media, (2) the activities use media in learning of Indonesian language, and (3) the achievement of the students of SMP Negeri 3 Baureno referring to the usage of media in learning Indonesian language.To reach the target above, this research use qualitative approach. Source of data in this research is kinds of learning media used by Indonesian teachers, the teaching learning activities that use the learning media, and the students’ achievement posed at with daily test. The data collected through observation, interview, and documentation.Based on the data analysis which is described descriptive qualitative obtained the following conclusions (1) the kinds of learning media used by the Indonesian teachers in the form of conventional media, (2) the activities that use the learning media applied by the Indonesia teachers depend on the creativity of the teacher to modify the media so that the conventional media have new value because supple in its use, and (3) the achievement of students grade VII of SMP Negeri 3 Baureno referring to the usage of media in learning Indonesian language very gratifying, both aspect of language skills and aspect of language art.
Pengembangan Pembelajaran IPS MI Berbasis Model Prolem Based Learning dan Berorientasi Kekinian
Authors: Ningtyas Tri Rachma Zakiya 
Published: April 2021

Pembelajaran IPS umumnya hanya sebatas mengingat suatu fakta-fakta dan tidak sampai menjadikan peserta didik merasa terlibat dalam realitas yang terjadi di lingkungan sosialnya. Guru masih bertopang pada konsep yang abstrak dan tidak terapresiasi untuk dapat ditindaklanjuti oleh peserta didik. Guru masih memposisikan peserta didik sebatas sebagai pendengar pasif. Hal ini mengakibatkan nalar kritis peserta didik menjadi beku dan sulit memecahkan persoalan sosial yang mereka hadapi nantinya.
Melalui penggunaan model Problem Based Learning (PBL), pembelajaran IPS dapat berkembang secara kuantitatif dan kualitatif. PBL menyuguhkan berbagai situasi masalah yang autentik dan bermakna kepada peserta didik, yang dapat berfungsi sebagai batu loncatan untuk investigasi dan penyelidikan. Penerapan model PBL di tingkat pendidikan dasar memiliki batasan dalam mengkonstruksikan pemikiran anak didik dan tidak boleh menggiring ke suatu permasalahan sosial yang rumit dan memerlukan analisis dari berbagai disiplin ilmu.
Penekanan materi Ilmu Pengetahuan Sosial di SD/MI seharusnya lebih pada fakta-fakta riil yang terjadi yang berkenaan dengan interaksi manusia dengan lingkungan geografis, sosial, budaya, dan ekonomi manusia. Kegiatan pembelajaran dengan model PBL dirancang untuk memberikan pengalaman belajar dari segi fisik dan mental. Pola pengembangan melalui model PBL, adalah dengan mencatat sendiri pengetahuan yg bermakna (inkuiri). Pembelajaran IPS menjadi kesempatan untuk memperbelajarkan peserta didik tentang pengetahuan sosial yang dapat dijadikan evaluasi dalam menyongsong kehidupan bernegara di masa akan datang.
Dalam pelaksanaannya, model PBL menggunakan berbagai sumber belajar yang terstruktur, tidak monoton, dan berbaur. Termasuk di dalamnya dapat menggunakan kegiatan retensi dengan menyajikan materi yang mengena dalam mengajarkan materi interaksi manusia berkaitan dengan lingkungan alam, sosial, budaya dan ekonomi.
Kesiapan Orang Tua Dalam Mendukung Pembelajaran Di Masa Pandemi COVID-19
Authors: Warliani Resti , Fauziyyah Salma 
Published: April 2021

Penelitian ini bertujuan untuk mengetahui gambaran kesiapan orangtua siswa dalam mendukung pembelajaran ketika diberlakukan Study From Home di masa pandemi covid-19. Metode penelitian yang dilakukan adalah metode kualitatif-deskriptif melalui survey dengan menggunakan angket google form. Hasil penelitian menunjukkan bahwa : (1) Orangtua memiliki ketertarikan yang positif terhadap pembelajaran daring, (2) Sebanyak 80% menyatakan memiliki fasilitas yang memadai dalam pembelajaran daring, (3) Sebanyak 68% menyatakan melakukan pendampingan dalam pembelajaran daring, (4) Sebanyak 34% menyatakan metode yang dilakukan guru dalam pembelajaran daring adalah pemberian materi dalam bentuk soft file atau tugas.
Kata kunci : Pandemi Covid-19, Pembelajaran Daring, Study From Home
ANÁLISE DE EFICIÊNCIA PARA AS VARIÁVEIS DE FRONTEIRA
Authors: MARTINS MICHELLE MARCIA VIANA 
Published: April 2021

Medidas que visam acelerar e coordenar os processos comerciais são vistas, progressivamente, como uma forma de desenvolver e elevar as trocas entre as nações. Neste sentido, o debate acerca das medidas facilitações de comércio ganha espaço nas rodadas multilaterais, ao aumentar a influência dos procedimentos de fronteira para elevar as trocas comerciais. Este trabalho tem como objetivo fazer uma análise de eficiência, pelo método DEA, para identificar quais países, em 2018, foram eficientes em elevar seus fluxos de comércio ao utilizar as medidas propostas pelo Acordo de Facilitação de Comércio. Alemanha e Estados Unidos são, de maneira geral, os eficientes em escala em exportar e importar. Porém, Cingapura destacou-se como principal benchmark, sua administração alfandegária é uma das melhores do mundo e serve de exemplo para os países ineficientes. Entre os países em desenvolvimento, China é destaque nos seus processos comerciais.
Rescreening Practices of Negative Papanicolaou Tests With Positive Human Papillomavirus Test Result
Authors: Goyal Abha , Davey Diane D. , Souers Rhona J. , Tabbara Sana O. , Goodrich Kelly , Booth Christine N. 
Published: April 2021

Context.—
The yield of the prospective rescreening process for “negative for intraepithelial lesion or malignancy” (NILM) Papanicolaou (Pap) tests is higher with the inclusion of a greater proportion of high-risk cases. One of the suggested criteria for classifying a Pap test finding as high risk is recent or concurrent high-risk human papillomavirus (HPV) positivity.

Objective.—
To evaluate how the results of HPV testing have been incorporated in the prospective rescreening of NILM Pap tests across a wide range of laboratories.

Design.—
A questionnaire survey was sent to laboratories participating in the 2019 College of American Pathologists (CAP) Gynecologic Cytology (PAP Education) Program.

Results.—
Of the 1507 participating laboratories, 667 (44%) responded to the survey. Most laboratories (59.4%; 396 of 667) had not incorporated HPV test/genotyping results to select NILM Pap tests for rescreening. Amongst the remaining laboratories, for NILM HPV-positive Pap test results, 112 (16.8%) had a policy to rescreen by a cytotechnologist only, 51 (7.6%) by a pathologist only, and 86 (12.9%) by both. Of 264 laboratories, 181 (68.6%) reported the cytology upon availability of the HPV test result and completion of the secondary review. Of 661 laboratories, 145 (21.9%) included consensus-type recommendations in the cytology report for such Pap tests.

Conclusions.—
This CAP survey provides significant information regarding the current trends in the use of HPV test results in prospective rescreening of NILM Pap tests. Future studies on quality improvement can further assist in the standardization of this process across different laboratories.
INTÉRPRETES DEL SILENCIO: HERMENÉUTICA Y ANGEOLOGÍA
Authors: Antón Pacheco José Antonio 
Published: April 2021

La noción de silencio es utilizada por diversas tradiciones filosóficas y religiosas (gnósticos, Proclo, Dionisio Aeropagita…) en un contexto de teología apofática: el silencio es una forma de hablar del Principio que trasciende de manera absoluta cualquier calificativo o atributo. Ante esta situación de vaciamiento y anulación de todo discurso metafísico, la figura del ángel se nos presenta como el nombramiento de lo que no tiene nombre. Se hace también una cala en el zoroastrimo como afirmación de la sustantividad de los nombres divinos.
Abstract: The concept of “silence” occurs in different philosophical and religious traditionssuch as the gnostics, Proclus, Dionysus the Aeropagite, etc., within a context of apophatictheology, the silence is the way to talk about the Principle that transcends, in an absolute way,any adjective or attribute. The subsequent “emptying” or “abolishing” any metaphysicaldiscourse, can be solved through the angel as the “naming” of the Unnamed. This articlewill also deal on the relation of zoroastrianism with the Divine Names.
LA JERARQUÍA ANGÉLICA Y LAS CIUDADES DE ESMERALDA
Authors: Martínez Albarracín Francisco 
Published: April 2021

Resumen: Este artículo, todo él inspirado en Henry Corbin, tiene dos partes principales: en la primera, resumimos la doctrina sobre las jerarquías angélicas del Pseudo-Dionisio, mientras que en la segunda nos ocupamos del importante papel que tiene la angelología en la obra del filósofo francés, con alusiones al mundo imaginal y, especialmente, al significado del Ángel en la teosofía islámica y sus posibles analogías con la mística cristiana.
Abstract: This article, completely inspired by Henry Corbin’s thought, has two main parts:In the first one, we will summarize Pseudo-Dionysius´s doctrine on the hierarchies of angels and, in the second one, we will investigate the important role that angelology plays in Corbin´s work, his allusions to the imaginal world and, specially, his allusions to the meaning of Angel in Islamic theosophy and its possible parallels with Christian mysticism.
Cinnamaldehyde inhibits the growth of Phytophthora capsici through disturbing metabolic homoeostasis
Authors: Wang Yinan , Wang Mengke , Li Min , Zhao Te , Zhou Lin 
Published: April 2021

Background
Phytophthora capsici Leonian (P. capsici) can cause wilting and roots rotting on pepper and other cash crops. The new fungicide cinnamaldehyde (CA) has high activity against this pathogen. However, its potential mechanism is still unknown.

Methods
In order to gain insights into the mechanism, isobaric tags for relative and absolute quantification (iTRAQ)-based quantitative proteomics was used to analyze P. capsici treated with CA. The iTRAQ results were evaluated by parallel reaction monitoring (PRM) analysis and quantitative real-time PCR (qRT-PCR) analysis. Kyoto Encyclopedia of Genes and Genomes (KEGG) enrichment analysis was used to speculate the biochemical pathways that the agent may act on.

Results
The results showed that 1502 differentially expressed proteins were identified, annotated and classified into 209 different terms (like metabolic process, cellular process, single-organism process) based on Gene Ontology (GO) functional enrichment analysis and nine different pathways (glyoxylate and dicarboxylate metabolism, fatty acid metabolism and so on) based on the Kyoto Encyclopedia of Genes and Genomes (KEGG) enrichment analysis. This study suggested that CA disordered fatty acid metabolism, polysaccharide metabolism and leucine metabolism. Based on PRM analysis, five proteins including CAMK/CAMK1 protein kinase, glucan 1,3-beta-glucosidase, 1,3-beta-glucanosyltransferase, methylcrotonoyl-CoA carboxylase subunit alpha and isovaleryl-CoA dehydrogenase were down-regulated in P. capsici treated with CA. Furthermore, the qRT-PCR analysis showed that the gene expression level of the interested proteins was consistent with the protein expression level, except for CAMK/CAMK1 protein kinase, acetyl-CoA carboxylase and fatty acid synthase subunit alpha.

Conclusions
CA destroyed the metabolic homoeostasisof P. capsici, which led to cell death. This is the first proteomic analysis of P. capsici treated with CA, which may provide an important information for exploring the mechanism of the fungicide CA against P. capsici.
Evaluation of the Renal Safety of Direct Acting Antivirals in Chronic Hepatitis C Patients
Authors: Ashram Islam , Saleh Mohammad 
Published: April 2021

Objective:Direct acting antivirals (DAA) is a class of antivirals that hasbeen extensively used in chronic hepatitis C virus (HCV) patients over the past 6 years.Despite the excellent therapeutic benefits of DAA, there is a knowledge gap regardingthe safety of this class. Several reports of possible renal toxicity associated with DAAadministration can be found in the literature. The aims of this study are: to assess therenal safety of DAA used for the treatment of chronic HCV infection and to quantify the odds ofdeveloping renaltoxicityin patients withchronicHCV viralinfection.
Study Design: Disproportionalityanalysiswasusedtodetectsignalsofpotentialsideeffects.
Place andDuration: Amman –Jordan,One year study since September 2017 to march 2018.
Methods: The method that was applied in the current study is obtaining the data from United States (US) food and drug administration(FDA)adverseeventreportingsystem(FAERS).DatabetweenJuly,2014andSeptember,2017werecombinedandexplored.Disproportionalityanalysiswasconducted to reports from chronic HCV patients to explore possible association betweenDAA administrationand renalsideeffects.
Results: This study showed that a total of 3,837,418 safety reports were available in the period between July,2014 and September, 2017. Patients with chronic HCV infection represent 22,022 cases.When considering all DAA as drug of interest, the use of DAA alone or in combinationwith interferon and/or ribavirin did not increase the risk of having renal side effects.Exploring individual DAA demonstrated a significant association between the incidenceofrenalsideeffectsandtheadministrationoftelapreviranddasabuvir.ConsideringrenalsideeffectsindividuallyshowedasignificantassociationbetweenDAAadministrationand chronickidney disease.
Conclusions: In this study, we reported a significant association between DAA administration andchronic kidney disease and between telaprevir or dasabuvir and renal side effect. Thesefindings are used for hypothesis generation rather than testing.
Successful Management of Sickle Cell Disease Patient with Covid-19 Infection in a Low Resource Setting: Case Study
Authors: Kingsley Akaba , Betta Edu C. , Edakabasi Akaba , Ofonime Essien , Philemon Bibia Glory 
Published: April 2021

Background: Sickle cell disease (SCD) patients have greater susceptibility to infections, they are reckoned to be vulnerable patients during the current COVID-19 pandemic. SCD patients are commonly affected by pulmonary complications such as acute chest syndrome (ACS), pulmonary embolism (PE) and pneumonia that contribute significantly to mortality risks.
Aim: The study was aimed at showing the impact of SARS-COV viral pandemic on SCD patients.
Presentation of Case: A 42-year-old male known sickle cell disease patient, who presented with a 5 days’ history of chest pain and difficulty in breathing with a pain score of 8/10. Pain was said to be localized and, subside on the ingestion of analgesics (Tab DF118/60mg and PCM 1000mg) with no known aggravating factor, but there was associated history of difficulty in breathing. The patient was being managed as a case of vaso-occlusive crises R/O acute chest syndrome, and was commenced on adequate hydration, oxygen saturation was between 95-85%. On examination, respiratory rate was 20 cycles per minute, pulse rate – 96 beats/minute, BP and chest examination were essentially normal. CBC showed the Packed Cell Volume of 31%, White Blood Cells 15.04 x 109/L, Neutrophils 7.51x103/µL Lymphocyte 6.50 x103/µL, Monocyte 0.76 x103/µL Eosinophils 0.20x103/µL, Basophils 0.05x103/µL, Platelet 358. The electrolytes (Na-135 mmol/L, K 3.5mmol/L, HCO3-20), urea -10 mmol/L and creatinine (88mmol/L) were normal, the chest x-ray showed cardiomegaly but the lung fields were clear. The patient was administered ceftriaxone (prophylactic antibiotics – 1 g daily). The patient tested positive to COVID-19 and was immediately transferred to the isolation centre for proper management. He was commenced on oral medication, azithromycin, dexamethasone, ivermectine, amoxicillin/clavulanic acid, vitamin C, clexane and the analgesic was changed to paracetamol and dihydrocodeine to alternate 3 hourly with accordance to the national guidelines. In addition, he was administered subcutaneous enoxaparin due to the hypercoagulability state of SCD. The patient’s health status improved within 24hours of commencement of the above medications and remained stable all through the period of isolation and a repeat covid-19 test was done 15 days of admission using and reverse transcriptase PCR and was discharged home according to the National protocol.
Conclusion: Studies and clinical trials are essential to evaluate effective diagnostic and management options for SCD patients and other high-risk conditions like diabetes hypertension, cancer patients and so on that are associated with fatal complications when infected with COVID-19 and similar diseases.
Characteristics of the service provided by the mobile urgency service in different brazilian regions / Características do atendimento prestado pelo serviço de atendimento móvel de urgência em diferentes regiões brasileiras
Authors: Buchs Zucatti Paula , Dias da Silva Lima Maria Alice , Dal Pai Daiane , Melo de Souza Luccas , Cezimbra Hoffmann Caroline 
Published: April 2021

Objetivo: Caracterizar o atendimento do Serviço de Atendimento Móvel de Urgência às demandas dos usuários em diferentes municípios brasileiros. Método: Pesquisa transversal, que utilizou observação sistemática de 49 atendimentos realizados pelo Serviço de Atendimento Móvel de Urgência em diferentes regiões brasileiras, entre julho e agosto de 2015. Aplicou-se estatística descritiva e inferencial. Resultados: Predominaram demandas clínicas (42,9%) e atendimentos de Suporte Básico de Vida despachado (65,3%) às residências (40,8%); 71,4% dos usuários foram transportados e 51% encaminhados a unidades de emergência, com registro de 89,8% dos atendimentos. O tempo resposta foi de 12 minutos, sem diferenças entre as regiões, mas menor nas transferências para Unidades de Pronto Atendimento (p < 0,05). A higienização das mãos pelos profissionais foi inexistente em 54,3% atendimentos. Conclusão: A análise dos atendimentos às demandas dos usuários suscita planejamento da assistência para reorientação da atenção e melhoria da qualidade e segurança.
Breast cancer diagnosis: implications for the behavioral changes in the social support network / Diagnóstico do câncer de mama: implicações na mudança de comportamento da rede de suporte social
Authors: Ambrosim Mariana Zoboli , Almeida Barbosa Bruna Ligia Ferreira , Oliveira Andreia Gomes , Maciel Paulete Maria Ambrosio , Lima Eliane de Fátima Almeida , Leite Franciele Marabotti Costa 
Published: April 2021

Objetivo:Desvelar as mudanças de comportamento dos diferentes suportes sociais a partir do diagnóstico de câncer de mama. Metodologia:Estudo descritivo, qualitativo, realizado em um Programa de Reabilitação para Mulheres Mastectomizadas em Vitória, Espírito Santo. Participaram do estudo 16 mulheres com diagnóstico de câncer de mama, submetidas à mastectomia. As falas foram analisadas segundo a técnica de análise de conteúdo. Resultados:Houveram mudanças de comportamento das redes de apoio social após o diagnóstico de câncer de mama, as maiores mudanças comportamentais aconteceram na família (43,5%), seguido do parceiro íntimo (30,4%) e entre os amigos (26,1%). Nas relações de amizade e familiares houve uma melhora no oferecimento de cuidado, já na relação com o parceiro também se verificou afastamento do mesmo. Conclusão:O diagnóstico de câncer de mama acarreta mudanças de comportamentos nos relacionamentos familiares, de amigos e do parceiro íntimo. Recomenda-se a atuação de profissionais de saúde nesse processo.
Temporal aids tendency among young people in northeastern Brazil / Tendência temporal da aids entre jovens no nordeste do Brasil
Authors: De Oliveira Layze Braz , Rodrigues Antônio Filho Alves , Carvalho Herica Emilia Félix de , Sousa Karinna Alves Amorim de , Araújo Telma Maria Evangelista de , Fernandes Ana Paula Morais 
Published: April 2021

Objetivo: Caracterizar o perfil epidemiológico da infecção pela Aids em jovens entre 15 a 34 anos, notificados com Aids e o panorama dos óbitos no período de 2007 a 2017 em um estado do nordeste do Brasil. Método: Estudo descritivo realizado por meio de levantamento na base de dados Sistema de Informação de Agravos de Notificação. A coleta ocorreu julho de 2018. Resultados: O sexo masculino obteve 69% das notificações, com um aumento homogêneo no número de notificação com um pico nos anos de 2010 (6,82%), 2014 e 2015 (12,41%) e 2017 (16,11%). A capital obteve os maiores percentuais de casos (66,41%) e o número de óbito diminuiu ao longo dos anos. Conclusão: À exemplo do acontece nos demais estados do Brasil, o perfil da Aids em jovens experimenta uma mudança ao longo dos anos bem como um considerável aumento do número de casos notificados e declínio dos óbitos.