bluuebunny/crossref_metadata_2025_split huggingface dataset:
Raoultella planticola peritonitis in a patient undergoing automated peritoneal dialysis 48 hours after sanding a horse trail
Authors: Gillion Valentine , Demoulin Nathalie , Vandercam Bernard , Goffin Eric 
Published: December 2021

We here report a case of Raoultella planticola peritonitis in an immunocompromised patient on automated peritoneal dialysis. The patient had worked in sanding a horse trail during hours two days earlier. Clinical and biological outcomes were rapidly favourable on ciprofloxacin antibiotherapy. Ciprofloxacin was substituted for by amoxicillin/acid clavulanic for a total duration of 3 weeks because of Achilee’s heel tendinopathy.
Up to now no other case was reported in the French language home dialysis registry (RDPLF)
Le Malaga Faigatā: Misadventures of An Accidental Academic
Authors: Roannie Ng Shiu  , Fetaui Iosefo  
Published: December 2021

E lele le toloa, ae maˈau i le vai
The toloa will fly far and wide, but will always return to the water—Samoan proverb
In my doctoral thesis, I examined the barriers to and enablers of academic success for Pacific tertiary health students at the University of Auckland. Ten years on, now back at the University of Auckland, I find myself again reflecting on the barriers to and enablers of academic success for Pacific academics. This reflection piece stems from a seminar I gave for the University of Auckland’s Pacific Research Hub, entitled “Constructing Resilience: Lessons from An Accidental Pacific Academic.” Initially, I was only going to speak to my current research project on Pacific youth resilience. But I was encouraged to share my experiences as a Samoan researcher and academic, especially for early career researchers. I therefore decided to use the seminar as a talanoa to share my experiences and have an honest discussion about some of the challenges that we, as Pacific researchers, experience within the academy. Rather than trying to sell a fairy tale, I decided to use the opportunity for real talk, sharing some of the things I wish someone had told me before I went down the academic path.
Potensi Kulit Jeruk Bali (Citrus Maxima Merr) Sebagai Antibakteri Propionibacterium acne Penyebab Jerawat
Authors: PARIURY JOHAN AXEL , JUAN PAUL CHRISTIAN HERMAN  , TIFFANY REBECCA  , ELVINA VERONICA  , I GUSTI KAMASAN NYOMAN ARIJANA  
Published: December 2021

Pendahuluan: Jerawat atau sering disebut juga acne vulgaris merupakan peradangan lapisan polisebaseus disertai penyumbatan bahan keratin akibat bakteri Propionibacterium acnes (P.acne). Prevalensi jerawat di Indonesia sebesar 80%-85% pada remaja. Kemunculan jerawat seringkali menimbulkan rasa minder akan penampilan kita. Obat jerawat yang ada dapat menimbulkan efek samping iritasi dan sudah mulai mengalami resistensi sehingga diperlukan alternatif obat lainnya. Produksi Jeruk Bali (Citrus maxima merr) di Indonesia mencapai 511 kg setiap tahunnya dengan berat kulit Jeruk Bali sejumlah 208 kg. Sebesar 50% kulit Jeruk Bali dibuang tanpa diolah kembali padahal memiliki banyak kandungan antioksidan dan antibakteri.
Tujuan: mengetahui potensi kulit Jeruk Bali sebagai alternatif antibakteri P.acne penyebab jerawat.
Metode: Studi literatur menggunakan artikel penelitian maupun artikel tinjauan pustaka dari jurnal internasional dan nasional dalam 10 tahun terakhir. Diakses dari Pubmed, Garuda, NCBI, dan Google Scholar dengan mengetikan kata kunci. Digunakan 30 artikel terkait dalam penulisan article review ini.
Hasil: Antioksidan kulit Jeruk Bali mengganggu metabolisme bakteri dengan menghambat kinerja enzim reverse transkriptase RNA, topoisomerase DNA, transport aktif bakteri, mengganggu regulasi PH, mendenaturasi protein bakteri, merusak membran sel sehingga menghambat replikasi dan menimbulkan kematian bakteri P.acne.
Kesimpulan: Kulit Jeruk Bali berpotensi sebagai antibakteri P.acne penyebab jerawat. Perlu penelitian lebih lanjut terutama dalam konsentrasi ekstrak dan efek samping yang ditimbulkan.
Peran Brain Stimulation TMS Pada Prajurit Penderita Depresi Yang Penugasan di Kapal Perang
Authors: NANDAKA I KETUT TIRKA 
Published: December 2021

Personel militer mempunyai resiko yang tinggi menderita depresi karena sifat pekerjaan dan latihannya, perpisahan dengan keluarga, melaksanakan misi militer , berpindah-pindah tugas, penugasan di tempat yang sempit (kapal perang) dan terpapar dengan peristiwa maupun peralatan yang berbahaya.
Pada penelitian oleh Al-Amri et al., di Arab Saudi dengan mengambil 357 sampel secara acak, didapatkan hasil prevalensi depresi sebesar 17,1% disuatu daerah operasi militer di Timur Tengah. PDSKJI (2017) melaporkan 3,7% dari populasi di Indonesia menderita gangguan depresi.
Studi ini merupakan case report pre dan post test design sebanyak 4 pasien prajurit angkatan laut yang sudah didiagnosis menderita gangguan depresi berat yang akan mendapatkan terapi standar berupa antidepresan dan psikoterapi . Pertama-tama dilakukan assesment tingkat depresi dengan memakai BDI (Beck Depression Inventory) dan HDRS (Hamilton Depression Rating Scale). Terapi standar depresi diberikan terhadap kedua kelompok dan satu kelompok ditambah terapi augmentasi TMS , power disesuaikan dengan RMT ( resting motoric threshold), protokol terapi TMS dengan amplitudo 100% figh frequency 18 Hz , 2 sec dengan interval inter train 20 sec , 55 dan 59 train selama 20 menit sebanyak 5 X seminggu .
Dari hasil studi ini, secara klinis seluruh pasien yang mendapat augmentasi TMS menunjukkan hasil perbaikan klinis yang lebih baik mulai minggu I terapi dengan penurunan skor BDI 15 poin dan HDRS 14 poin. Penurunan skore dengan selisih 6-8 poin pada skala BDI dan selisih 5-7 pada skala HDRS pada pasien yang mendapat terapi standar dibandingkan dengan yang mendapat terapi standar dan augmentasi TMS.
Postdigital Pedagogy of Liberation
Authors: McLaren Peter , Jandrić Petar 
Published: December 2021

Abstract
Postdigitale Pädagogik der Befreiung
Der Artikel untersucht den Fall der Demokratie und den Aufstieg des Faschismus in den Vereinigten Staaten und weltweit. Indem diese Trends im Kontext einer viralen Modernität (viral modernity) und allgemeiner an den Schnittstellen zwischen Biologie, Information und Gesellschaft verortet werden, wird nach alternativen kritischen Pädagogiken gegen den Faschismus und allgemeiner in und für unseren postdigitalen Zustand gesucht. Wir fragen, was es bedeutet, eine postdigitale Pädagogik der Befreiung zu operationalisieren, und nennen zwei Beispiele: Joss Winn und Mike Nearys theoretischen Vorschlag der kooperativen Universität und Broiggis Start-up Woolf University, das auf Blockchain-Technologie basiert. Auch wenn beide Beispiele ihre Mängel haben, argumentieren wir, dass diese und andere Experimente dringend benötigt werden, um neue techno-soziale Rekonfigurationen zu entwickeln, die zum Kern neuer postdigitaler Befreiungspädagogiken werden könnten.
Demokratie organisieren
Authors: Bretting Johannes , Engel Nicolas 
Published: December 2021

Abstract
Organizing Democracy. Role and Function of NS-Memorial-Sites as Agents of Social Transformation
Today, NS-memorial sites in Germany are conceived, addressed, and perceived as state funded places of learning. Discussions about transnationalization, about the death of the last survivors, and a growing presence of right wing (memory-)politics is challenging their work. In order to trace the NS-memorial sites as pedagogical organizations, we focus on their role in processes of ›Organizing Democracy‹ in the context of an ›Education after Auschwitz‹.
Radikale Demokratiebildung
Authors: Friedrichs Werner 
Published: December 2021

Abstract
Radical Democracy Education
In the article, the question of the form of democratic education is central. Especially the Anthropocene gives rise to future tasks that must be theorized on the basis of a more radical understanding of democratic coexistence and that require a new form of democratic education. Fundamental to this is a change in the basic epistemological assumptions of democratic education. In the process, interfaces with artistic practices emerge. Ideas of methodical implementations arise in the context of aesthetic practices.
Bildung als »unerzwungene Neuanordnung von Wünschen« im »Modus des Künftigen«
Authors: König Julia 
Published: December 2021

Abstract
Education as an »Uncoercive Rearrangement of Desires« in the »Mode to Come«. Gayatri Chakravorty Spivak’s Postcolonial Turn to the Subject
Against the backdrop of recent anti-democratic movements in Germany and Austria, Julia König turns to Gayatri Chakravorty Spivak’s outline of education as an »uncoercive rearrangement of desires« in the »mode to come« and explores its meaning in post-Nazi, post-colonial societies. Given the historical entanglement, she proposes a reading of Gayatri Chakravorty Spivak’s pedagogy outlined in »Righting Wrongs« as a postcolonial »turn to the subject« (Adorno).
Pengembangan Alat Deteksi Dini Asap Dan Kebocoran Gas Pada Tabung Lpg, Pencegah Kebakaran Skala Rumah Tangga
Authors: Biantoro Agung Wahyudi , Anggraini Rini , Subekti Subekti 
Published: December 2021

Saat penggunaan bahan bakar gas dinilai lebih efisien daripada bahan bakar dari fosil. Namun, demikian, penggunaan bahan bakar gas dapat berdampak negatif terhadap keselamatan manusia bahkan menimbulkan kerugian yang cukup besar apabila tidak digunakan dengan hati-hati, terutama bila tidak diketahui telah terjadi adanya asap dan kebocoran dari tabung dan menyebabkan kebakaran, khususnya pada skala industri kecil dan skala rumah tangga. Bila anggota rumah tangga tidak ada di ruangan tersebut maka sulit untuk mendeteksi kebocoran gas yang ada di dapur. Gas BBG terkenal dengan sifatnya yang mudah terbakar sehingga kebocoran peralatan BBG beresiko tinggi terhadap kebakaran. Tujuan dari penelitian ini adalah untuk merancang pembuatan dan alat pendeteksi asap dan gas untuk mendeteksi kebocoran gas pada skala rumah tangga. Metode yang digunakan adalah pembuatan alat sistem pendeteksi asap dan kebocoran gas otomatis, dengan menggunakan mikrokontroller, Arduino Uno. Perlunya dibuatkan sistem yang mendukung mekanisme monitoring real time dan dapat memberikan peringatan dan notifikasi berbasis media suara (alarm) dan lampu led. Kesimpulan adalah bahwa alat pendeteksi kebocoran gas ini dapat bekerja dengan baik, ini ditunjukkan dengan berfungsinya alat saat diberikan percobaan asap dalam berbagai konsentrasi dan jarak. Buzzer berbunyi, lampu LED hijau menyala dan menampilkan data grafik pada android. Selanjutnya sensor akan mendeteksi adanya asap dan apabila di sekitar ruang misalnya ruangan dapur terdapat kandungan asap. Konsentrasi dimulai dari 0 ppm, lalu pada konsentrasi 600 ppm yang kemudian meningkat menjadi 650, 700 dan 900 ppm. Pada konsentrasi asap 600 ppm alat berfungsi dengan baik, dengan aktifnya alarm buzzer dan lampu led. Alat deteksi Asap ini dapat juga digunakan untuk deteksi gas seperti gas Butane dan dapat ditaruh di ruangan yang rawan kebakaran misalnya ruangan dapur, sedangkan layar led dapat ditaruh di lokasi di ruang yang sering dilalui oleh anggota rumah tangga.
The ASEAN WITHOUT A CUSTOMS UNION OR A SINGLE MARKET CONSEQUENCES OF THE ASEAN ECONOMIC COMMUNITY BLUEPRINT 2025
Authors: Jerusalem Moh Firstananto 
Published: December 2021

Abstract
In the ASEAN Economic Community blueprint 2015 the term “single market” was used as a goal of economic community. Theoretically, single market is a level of economic integration after customs union. Under that blueprint, customs union could have a chance to be established as a necessary prerequisite for single market. However, the new blueprint 2025 does not adopt single market concept anymore. Different terms have been introduced namely “integrated and cohesive economy” and “unified market”. This article aims at assessing economic integration concept adopted in the ASEAN Economic Community blueprint by utilizing content analysis. It will review the change of concept by employing economic integration theory in order to indicate the direction of economic community goal. The finding is that the change of terms reflects the change of concept. As a result, ASEAN Economic Community will have a different direction in pursuing economic integration. Therefore, under the new blueprint ASEAN will not proceed to customs union and single market. However, it will remain at free trade area level of economic integration. In addition, ASEAN will not be a close trade block but tend to be an open regionalism in relation to non-ASEAN countries or regions.
Keywords: ASEAN Economic Community, Customs Union, Single Market, Economic Integration, Open Regionalism.
The EXTERNALITY OF MULTINATIONAL COMPANIES IN BONDED ZONE TO LOCAL COMPANY PRODUCTIVITY
Authors: Nugroho Setiyono , Sastiono Prani 
Published: December 2021

Multinational Companies (MNC) in the Bonded Zone (BZ) obtain tax incentives and are required to export their product. Those differences allegedly led to the difference in externalities. This paper discussed the indirect impact of MNC on the productivity of local firms with a measure of productivity using Total Factor Productivity (TFP). Furthermore, this thesis seeks to measure the difference impact between MNC which operated on BZ and FDI which operated outside the BZ. Using the tax report data period 2011-2015, estimation result shows that the presence of MNC brings positive externalities to local firm productivity, and MNC which operated on MNC have bigger externalities than MNC which operated outside BZ.
The Role of Selectivity Criteria for Effective Post-clearance Audit (PCA): Bangladesh Perspectives
Authors: Hossain Mohammad Akbar 
Published: December 2021

The Post-clearance Audit (PCA) is being used by the Customs administrations across the world to facilitate trade as well as to reduce revenue evasion. As a limited number of declarations or entities need to be audited, the selectivity criteria for identifying the riskiest ones for conducting PCA is of utmost importance for the effectiveness of audit. A wrong selection for audit will be counterproductive. That is why, this paper will examine how the selectivity criteria impacts the PCA.
The WCO and WTO have advised the administrations to utilise the PCA mechanism to enhance cross-border trade. The Revised Kyoto Convention (RKC) of WCO and the Trade Facilitation Agreement (TFA) of WTO have focused on systematic use of PCA rather than examining every imported consignment at the ports. Therefore, the PCA assists the authorities expedite clearance of goods, while, at the same time, ensures plugging leakages and, finally, enhances collection of duties and taxes at the import stage.
Moreover, the PCA also creates opportunities for the authorities to catch tax evaders in future as the results of PCA may further be used for the proper implementation of Risk Management (RM) mechanism. Effective RM helps single out the risky consignments and facilitate clearance of the low risk consignments. So, if the selectivity criteria for PCA are not properly set, both the PCA and RM system will be adversely affected, ultimately paralysing the revenue administration of a country thereby reducing its economic competitiveness.
This study will scrutinise the existing selection procedures for PCA with qualitative analysis. Due to lack of availability of reliable data, the author interviewed some of the main stakeholders and the Customs and VAT officials to analyse the mechanism for identifying the loopholes and prospects of the PCA initiative.
Furthermore, this paper will not only help the administrations to set the selectivity criteria for PCA, but also assist the administrations to redesign their existing PCA selectivity system.
IMPLIKASI PUTUSAN MAHKAMAH KONSTITUSI TERHADAP PAJAK DAERAH
Authors: Ardiansyah Benny Gunawan 
Published: December 2021

The change in political government of Indonesian, that had taken place in the "big bang decentralization" era, create the decentralization of power. In the fiscal decentralization, the local governments has the power to manage theirs’ finances, including tax collection. But, actually local governments can levy taxes only if there are any assignment from the legislators or conducted by the constitution. The extention of the local tax object produces several problems,particularly double taxation between federal and local taxes. Constitutional Court's decision for the golf tax implied the questions about the legitimacy of local taxes. Meanwhile, the construction of tax law encountered any problems, such as the legislators’ mind of state, tend to be undemocratic, tortuous and any potential overlap of double taxation in Indonesia. Perubahan politik pemerintahan Indonesia, yang terjadi pada era “big bang decentralization”, mendesak adanya desentralisasi kekuasaan. Dalam hal desentralisasi fiskal, pemerintah daerah dapat mengelola keuangannya sendiri, termasuk pemungutan pajak. Pemerintah daerah hanya dapat memungut pajak jika ada pendelegasian dari legislator nasional atau diamanatkan oleh konstitusi. Ekstensifikasi objek pajak daerah menimbulkan beberapa permasalahan, terutama ketika terjadi pajak ganda, yaitu objek pajak daerah sekaligus objek pajak pusat. Putusan MK atas pajak golf dapat berimplikasi terhadap legitimasi pajak daerah lainnya. Sementara itu, penyusunan hukum pajak menemui beberapa kendala, misalnya adanya kerancuan berpikir, cenderung tidak demokratis, berliku-liku dan terkesan tumpang tindih yang berpotensi adanya praktik pajak ganda di Indonesia.
APAKAH PEMERIKSAAN SUDAH MEMBUAT WAJIB PAJAK GENTAR?
Authors: Nugrahanto Arif 
Published: December 2021

Penelitian ini bertujuan menjawab pertanyaan apakah pemeriksaan yang dilakukan oleh Direktur Jenderal Pajak memiliki deterrent effect (spillover effect) atau efek penggetar yang membuat Wajib Pajak menjadi lebih patuh dalam pemenuhan kewajiban perpajakannya. Sistem pemungutan pajak di Indonesia, self-assessment, menyaratkan bahwa pemenuhan kewajiban perpajakan dilakukan oleh Wajib Pajak sendiri. Untuk memastikan hal tersebut dilakukan dengan baik dan benar, maka undang-undang memberikan kewenangan kepada Direktur Jederal Pajak untuk melakukan pemeriksaan. Penelitian ini menggunakan data sekunder, yaitu data pemeriksaan (ALPP-Aplikasi Laporan Pemeriksaan Pajak) dan data SPT WP OP di Jakarta 2009-2013. Sedangkan untuk menguji adanya spillover effect, peneliti mengadaptasi model regresi different in different (DID) yang digunakan oleh Ratto dan Gemmel (2012) dengan membandingkan perbedaan 2 tahun sebelum dan 2 tahun sesudah pemeriksaan. Peneliti melakukan regresi OLS (Ordinary Least-Squares) dengan menggunakan STATA.Hasil pengujian menunjukkan bahwa terdapat deterrent effect dalam pemeriksaan. Bahwa pemeriksaan terhadap WP Pedagang Kulit di Jakarta, terbukti menimbulkan peningkatan kepatuhan Wajib Pajak lain dalam hal ini WP Pedagang Tas Kulit. Berdasarkan penelitian disimpulkan bahwa setiap kenaikan audit rate sebesar 1 percentage point, mengakibatkan kenaikan PPh yang dilaporkan sebesar 7,1 percentange point.Kecilnya magnitude spillover effect ini disebabkan beberapa hal, antara lain adanya kecilnya subjective probability of audit dan rendahnya pengaruh Wajib Pajak yang Diperiksa terhadap Wajib Pajak lainnya. Hal ini menyebabkan pemeriksaan yang dilakukan terhadap Wajib Pajak hanya memberikan pengaruh yang terbatas terhadap kepatuhan Wajib Pajak lainnya.
ANALISIS ASPEK PERPAJAKAN PADA FINTECH KHUSUSNYA PEER TO PEER (P2P) LENDING UNTUK MENYUSUN ATURAN PERPAJAKAN
Authors: Dewi Haptari Vissia , Aribowo Irwan 
Published: December 2021

Financial technology ('Fintech ') shifts the paradigm of financial transactions and demands more rapid and adaptive change. Based on the results of BBVA's 2017 study, domestic business financing needs will be around IDR 1,600 trillion. In fact, only IDR 600 trillion can be disbursed annually through banks, capital markets and finance companies. Only 11 million of the 60 million SMEs can obtain loans from banks. Sixty percent of that number is based on the island of Java. Indonesia is expected to spend a small and medium business fund of US$ 54 billion by 2020, with more than 57 million micro-businesses proposed bankableThe purpose of this study is to discuss taxation rules as a regulator function and budget function in the fintech industry specifically the Peer to Peer loan business model (P2P lending ) as part of the fintech business model. Special licenses related to the transaction and taxation model are also needed to make it easier and can be arranged according to the tax compliance.The government as regulator must issue regulations regarding the development of the P2P lending industry which includes aspects of taxation, namely subjects, objects, tax rates and collection mechanisms. Development of a special P2P lending model need to be anticipated quickly because they have to income the state.
Measuring Government Tax Effort: Value Added Tax Elasticity and Buoyancy
Authors: Risdiawan Hanafi , Nurhidayati Nurhidayati 
Published: December 2021

Value Added Tax (VAT) elasticity and buoyancy calculations can help identify weaknesses in the tax structure and formulate better tax strategies. The concept of tax elasticity and buoyancy also produces estimates of the efficiency of the tax system, namely the ability to be able to mobilize tax revenue with or without changes in tax policy. In calculating tax buoyancy, this research used linear regression and dummy variable method was used to measure tax elasticity. Based on this study, VAT is inelastic but relatively buoyant. The coefficient of elasticity of VAT revenue is less than one. This explains that VAT revenue growth is not responsive to the growth of the tax base.Elastisitas dan bouyansi Pajak Pertambahan Nilai (PPN) dapat membantu mengidentifikasi kelemahan dalam struktur pajak dan merumuskan strategi pajak yang lebih baik. Konsep elastisitas dan daya apung pajak juga menghasilkan perkiraan efisiensi sistem pajak, yaitu kemampuan untuk dapat memobilisasi pendapatan pajak dengan atau tanpa perubahan kebijakan pajak. Dalam menghitung pajak apung, penelitian ini menggunakan regresi linier. dan Metode variabel dummy digunakan untuk mengukur elastisitas pajak. Berdasarkan penelitian ini, PPN tidak elastis tetapi relatif ringan. Koefisien elastisitas pendapatan PPN kurang dari satu. Ini menjelaskan bahwa pertumbuhan pendapatan PPN tidak responsif terhadap pertumbuhan basis pajak