bluuebunny/crossref_metadata_2025_split huggingface dataset:
ALTERNATIF SUMBANGAN PENANGGULANGAN BENCANA SEBAGAI PENGURANG PENGHASILAN BRUTO (STUDI KASUS GEMPA LOMBOK)
Authors: Ramadhan Vicky , Wijaya Suparna 
Published: December 2021

One of the expenses that can become costs in the commercial income statement is the cost of donations. In the accounting, donations in any amount and form issued by the private sector can become a burden so that they can be deducted from gross income. Besides, donation costs can be charged as an expense as a tax deduction from gross income. However, there are specific rules that define the types of donations and the conditions that must be met to become a fiscal expense. One of the donations that can be borned on a fiscal basis is a contribution in the context of national disaster management. The status of a natural disaster to become a national disaster is stipulated by a Presidential Regulation (Peraturan Presiden). If a natural disaster is not declared a national disaster, private parties who wish to make a contribution and make it a fiscal burden can record it as another contribution expense by the Income Tax Law. The purpose of this research is to analyze the cost of donations of natural disasters with a case study of the earthquake in Lombok. The research method used is descriptive qualitative. The results showed that the cost of this contribution could be recorded as the cost of building social infrastructure and/or donating educational facilities. Salah satu pengeluaran yang dapat menjadi biaya di dalam laporan laba rugi komersial adalah biaya sumbangan. Di dalam ilmu akuntansi, sumbangan dengan jumlah dan bentuk apapun yang dikeluarkan oleh pihak swasta dapat menjadi beban sehingga dapat dikurangkan dari pendapatan kotor. Selain itu, biaya sumbangan dapat dibebankan menjadi biaya sebagai pengurang penghasilan bruto secara pajak. akan tetapi, terdapat aturan khusus yang menjelaskan jenis sumbangan dan syarat yang harus dipenuhi agar dapat menjadi biaya secara fiskal. Salah satu sumbangan yang dapat dibebankan secara fiskal adalah sumbangan dalam rangka penanggulangan bencana nasional. Status bencana alam menjadi bencana nasional ditetapkan dengan Peraturan Presiden. Jika suatu bencana alam tidak ditetapkan sebagai bencana nasional, pihak swasta yang ingin memberi sumbangan dan menjadikannya sebagai beban secara fiskal, dapat mencatatnya sebagai biaya sumbangan lain sesuai dengan UU PPh. Tujuan penelitian ini adalah untuk menganalisis pembebanan biaya sumbangan bencana alam dengan studi kasus gempa di Lombok. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa biaya sumbangan tersebut dapat dicatat sebagai biaya pembangunan infrastruktur sosial dan/atau sumbangan fasilitas pendidikan.
Apakah fenomena flypaper effect asimetris terjadi pada kebijakan belanja pemerintah daerah?
Authors: Swasito Adhipradana Prabu 
Published: December 2021

Fluctuation in local government revenue will shift local government spending. This study aims to identify and analyze the response of local government spending policies to an increase or decrease in transfer funds from the central government (Balance Fund) and local own revenue (known as Pendapatan Asli Daerah). The study utilizes data from provincial governments throughout Indonesia for the 2010-2019 period. This study finds that local government spending policies are more responsive to increases or decreases in local government revenues in the form of DAU, meaning that there is a flypaper effect phenomenon. In addition, this study also found that the decline in DAU also caused a contraction in public spending, which means that there is no asymmetrical flypaper effect.

Kenaikan atau penurunan pendapatan pemerintah daerah akan meningkatkan atau menurunkan belanja pemerintah daerah Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis respons kebijakan belanja pemerintah daerah terhadap kenaikan atau penurunan dana transfer dari pemerintah pusat (Dana Perimbangan) dan Pendapatan Asli Daerah. Penelitian menggunakan Penelitian ini menemukan bahwa kebijakan belanja pemerintah daerah lebih responsif terhadap kenaikan atau penurunan penerimaan daerah berupa DAU, artinya ada fenomena flypaper effect pada kebijakan belanja publik di Indonesia. Selain itu, penelitian ini juga menemukan bahwa penurunan penerimaan daerah berupa DAU juga menyebabkan kontraksi pada belanja publik, yang artinya flypaper effect yang ada tidak bersifat asimetris.
PEMANFAATAN TANAMAN REFUGIA MENGENDALIKAN HAMA PADI (Oryza nivara L) DI SOPORARU TAPANULI UTARA
Authors: Siregar Ameilia Zuliyanti , Lesnida Sampe 
Published: December 2021

The refugia plant is one of the flowers that can be used as a shelter for natural enemies and as a feed sources for insects. The purpose of this study was to compare the use of refugia and without refugia plants in controlling environmentally friendly red rice pests in Soporaru Hamlet, Sigotom JuluVilalge, Pangaribuan District, North of Tapanuli Regency, North of Sumatra Province. This study uses a purposive sampling method with 3 types of traps, namely: yellow traps, fall traps and net traps. The samples was identified in the Plant Disease Laboratory, Faculty of Agriculture, University of North Sumatra in July 2020 until February 2021. The results showed that 8 orders of refugia were caught on land using refugia, 23 families, and 1,952 individuals, while on land without refugia there were 8 orders, 22 families and 1,807 individuals. On land using refugia (r) compared to land without refugia (k) it is known that the Species Richness Index (R) (Rr=2.9 and Rk=2.8), Diversity Index (H) (Hr=2.67 and Hk= 2.19), and Evenness Index (E) (Er=0.85 and Ek=0.71). Function status identified on land using refugia and without refugia as many as 5 species, namely herbivores, pollinators, predators, parasitoids and scavengers.
ВИЗНАЧЕННЯ ЗАКОНОМІРНОСТЕЙ ЗМІНИ ПАСАЖИРОПОТОКІВ У ЧАСІ ІСНУЮЧОЇ МАРШРУТНОЇ МЕРЕЖІ АВТОБУСІВ НА МІСЬКИХ МАРШРУТАХ
Authors: Шматко Д.З. , Сасов О.О. , Авер’янов В.С. , Кравчук О.Є. 
Published: December 2021

Стаття присвячена матеріалам по дослідженню міської маршрутної мережі і системи організації пасажирських перевезень автобусами загального користування у місті Кам’янське Дніпропетровської області. Натурні методи обстеження пасажиропотоків у містах мають велику трудомісткість і вимагають значних фінансових витрат, крім того результати дослідження з'являються з затримкою і не несуть достовірної інформації о реальних пасажиропотоках. Внаслідку обстеження можна отримати пасажиропотоки тільки для існуючої маршрутної мережі.
Запропонована авторами математична модель маршрутної мережі дозволяє службам з організації автобусних пасажироперевезень розробити заходи по підвищенню ефективності використання автобусів на маршрутах розвезення у місті Кам’янське, а саме обґрунтування і визначення раціональної пасажиромісткості і кількості рухомого складу, а також оптимізувати по годинам доби режими роботи автобусів по маршрутах.
Автори на підставі оцінювання функціювання системи пасажирського громадського автотранспорту запропонували методику по вдосконаленню провізних можливостей маршрутної мережі, яка існує у місті Кам’янське, міських автобусів загального користування.
Виведені авторами залежності представляють собою зв’язок між факторним простором і декількома змінними і залежними параметрами. Статистикою, яка характеризує щільність зв’язку між факторами і залежною змінною, являється коефіцієнт кореляції множини прийнятої регресійної моделі.
Elastic Properties
Authors: Ledbetter H. M. 
Published: December 2021

AbstractMany scientific-technological advances depend critically on solid-state elastic properties, their magnitudes, and their responses to variables like stress and temperature. This chapter provides the definitions and descriptions of elastic constants and emphasizes five aspects of engineering-material solid-state elastic constants: general properties; interrelationships; relationships, especially thermodynamic to other physical properties; changes during cooling from ambient to near-zero temperature; and near-zero-temperature behavior.
Thermal Expansion
Authors: Clark A. F. 
Published: December 2021

Abstract
Specific heat and thermal expansion are closely related. Following a discussion on thermal expansion theory, methods of measurement techniques are presented along with their advantages and disadvantages. The results of the measurements are then summarized for three classes of materials: metallics, nonmetallics, and composites. Because predicting thermal expansion values for unmeasured or novel materials is useful, the chapter also describes the means of making educated guesses for low-temperature values. A short discussion on how thermal expansion data can be used is followed by a section describing where such data can be found.
Water quality assessment of the rivers of the Southern Buh Basin within Vinnytsia Region as per integral indicator of pollution
Authors: Zalizniak Ya. I. 
Published: December 2021

Vinnytsia Region is a region of Ukraine that attracts people by its nature from ancient times to the present day and is subject to various active economic development efforts. Natural water (aquatic) objects such rivers, lakes, as well as their floodplains and watersheds, are among the ones that are intensively affected by human activities. Therefore, the author chose the basin of the Southern Buh River within Vinnytsia Region for establishing a degree of anthropogenic transformation in the river itself and for determining the state of its left tributaries.
The paper highlights the results of field and laboratory studies of chemical and organoleptic state of water of the Southern Buh and its tributaries. The study of the Southern Buh Basin was conducted within Vinnytsia Region, as it is a region of early agricultural development and it has a large number of enterprises of various industries on its territory. Since the basin occupies a large area of Vinnytsia Region, it was reasonable to explore the main tributaries of the Southern Buh flowing through the main localities, and to identify the required sampling points.
Currently, the problem of ensuring rational use of water resources is severe because of such factors as growth of water consumption, irrational use of natural resources, excessive and uncontrolled economic activity. All these factors lead to disruption of relations within geosystems, degradation of natural components and decrease of natural resources productivity. Therefore, the study of a degree of anthropogenic transformation of landscape complexes, including geosystems, allows identification of a possibility to reverse anthropogenic changes and display intensity and tendencies of natural processes after transformation of the complexes, as well as display of ability of natural components of the landscape to self-restore. All these components are necessary for field researches and form a basis for the author's research.
The aim of the research is to conduct an assessment of the ecological status of surface waters, which serves as one of components of the general status of water bodies, as well as to determine their chemical status based on concentrations of high-priority hazardous pollutants. It establishes the fact that the quality of surface waters of the basin depends on a degree of pollution of water bodies that are subject to economic activity affecting the transformation of the basin system.
CHARACTERISTICS OF THE EU BUDGET AND ITS IMPACT ON MEMBER STATES
Authors: Vojtech F. 
Published: December 2021

The aim of this paper is to analyze the European Union budget and its sources of income.
Characterized headings of the EU budget, which reflect the priorities set for the seven-year period (2014-2020). In addition, it is also about budgeting under the fiscal policy. In the following section, we describe in detail the structure of income and expenditure in general terms. Finally, we pay attention to the structure of the payments and commitments for the financial year 2018 and 2019 as well as the funding of priority areas of the EU budget
Persepsi Masyarakat dan Kesesuaian Teknis Jalur Pemandu Bagi Pejalan Kaki Tunanetra pada Area Publik: Studi Kasus Jalur Pemandu pada Ruas Teras Cihampelas, Bandung
Authors: Gaputra Agara Dama 
Published: December 2021

Jalur pemandu merupakan fasilitas untuk memudahkan para pengguna jalur pejalan kaki dengan kebutuhan khusus, dalam hal ini khususnya adalah bagi tunanetra (buta total maupun penglihatan rendah). Penelitian ini berangkat dari sering ditemukannya ketidaksesuaian pada penerapan jalur pemandu di area publik. Tujuan penelitian ini adalah untuk memetakan persepsi masyarakat umum, kesesuaian teknis dan ketepatgunaan dari jalur pemandu pada ruas Teras Cihampelas. Data dikumpulkan melalui studi literatur, observasi dan penyebaran kuesioner. Analisis data dilakukan dengan mengevaluasi hasil observasi objek studi berdasarkan regulasi dan standardisasi yang berlaku. Analisis dari hasil kuesioner juga dilakukan untuk mengetahui persepsi masyarakat mengenai jalur pemandu. Hasil penelitian menunjukkan bahwa baik pada tahap perancangan, konstruksi maupun pasca guna, jalur pemandu masih belum maksimal dan belum sepenuhnya dipahami oleh masyarakat umum. Hasil penelitian diharapkan dapat berkontribusi dalam penerapan jalur pemandu pada ruas-ruas pejalan kaki di area publik.
The Guides Verbs in the Arabic Language: Are Its Terms Originals or Borrowed?
Authors: Khadidja Safi 
Published: December 2021

Grammarists differed about the definition of the verb in the Arabic language, but they were in great agreement in dividing it from different sides. From these sides, we find the division of verbs according to the function of directing, which is the subject of this study. The view of the ancient grammarians to the function was affected by the grammatical direction followed (factor theory, semantics). It was noted in some of what they termed a clear dimension of the function of guidance, and with reference to the global grammar that created entrances between languages, even if the characteristics of languages differed among them, borrowing as a mechanism of linguistic development of the Arabic language has allowed, based on this way, to borrow many terms from Other languages were -sometimes- more compatible than that we find in the Arabic language used, for this reason, the researcher tried to study the guides verbs in the Arabic language; After enumerating them and clarifying their terms in the Arabic language, then comparing them with what is used in the French and English languages; It was found that some of the guides Arabic verbs were labeled with a term that is a sign of this function, and some of them were affected by the factor theory in grammar, so their terms did not express the function of directing, and after compare them with modern Arabic studies ,and also, in English and French, we were able to find an appropriate term to achieve the concept of directing. Therefore, the researcher suggested updating or changing these terms by creating appropriate terms that take advantage of the English and French languages, as well as modern Arabic conventions..
TEXTILES IN THE RESIDENTIAL INTERIOR
Authors: Tomina Olha , Gook Leonid 
Published: December 2021

The relevance of the study is due to new experience in architectural design, new technologies and types of materials and the need to generalize and systematize them to expand the formative possibilities of textiles in the design of residential interiors. Research in the field of interior textile design was carried out by: T.I. Isayeva, Khabibullina, E.V. Zmanovska and others. The purpose of the study is to identify areas, functions and compositional techniques of textiles in residential interiors. The historical reference of development of textile production is resulted. The structural analysis of textiles in the interior by types of textile materials, production technology, types of weave, types of ornaments; identified qualities of textile materials, which determine their widespread use and the main areas of application of textiles in modern residential interiors. According to the results of the research, the main functions of textiles in the interior are revealed: creation of a comfortable microclimate in the room; psychological comfort; space adjustment; visual isolation; protection of surfaces from damage and pollution; hygiene products; decorative; compositional component of interior space design. The description of types of textile wall-paper, curtains is resulted. The compositional function of textiles in the interior is revealed: accent, dominant, background, rhythm.
The conclusion is made that at a choice of textiles and reception of placement it is necessary to consider regional natural and climatic conditions; the style decision of an interior is accepted; function, size, orientation on the sides of the horizon of the room; combination of textiles with finishing of surfaces of enclosing designs and subject filling of the room; combination of fabrics in texture, color and pattern; price segment.
TEC TYPOLOGY USING PENTATONIC SEALS
Authors: Urenev Valeryi , Pishchev David 
Published: December 2021

Thematic entertainment complexes are an extremely wide field in which various projects are built. From religious buildings and museums to dinosaur parks and thematic complexes dedicated to cinema. At the moment, TEC do not have a typology. They cannot be classified and systematized. The breadth of topics, sizes, target audiences and placement options is so great that one letter can not describe it. Therefore, it was decided to develop such a system. This will allow us to compare, at first glance, not comparative things, but in conjunction with the final table of the article "Analysis of psychological preconditions for the formation of TEC using the Maslow Pyramid" [2], we can analyze, evaluate, rate and compare different thematic entertainment complexes.
The purpose of the study is to analyze the existing methods of typology of thematic entertainment complexes. Identify those items by which you can still classify thematic entertainment complexes. Develop a graphic display for each item and assemble it into a single, compact scheme for easy reading and placement in the design of the architectural environment.
Then let's analyze the real thematic entertainment complex. For example, take Disneyland Paris, as the brightest representative of this type of building.
The scientific novelty of the study is that we will form a typological system that will allow in a compact version to encrypt all the features of the thematic entertainment complex. Its size, location, topic, purpose, target audience, etc.
As a result, we get a method of analysis of thematic entertainment complexes, which will allow you to quickly analyze thematic entertainment complexes, compare them with each other and more clearly structure existing and future complexes.
It will also help the end visitor to immediately understand exactly where he spent and what to expect from the institution.
FEATURES OF SPATIAL ORGANIZATION OF THE SYSTEM OF PEDESTRIAN ZONES IN THE HISTORICAL CENTER OF KYIV
Authors: Oliinyk Olena 
Published: December 2021

Abstract. The article substantiates the need to complete the formation of an integrated network of pedestrian spaces in the historic center of Kiev. Now the historic center covers three hills - the Upper Town, Pechersk and Kiev-Pechersk Lavra. However, the problem of creating an integrated network of pedestrian connections in the historic center of Kyiv has not yet been solved, and its formation is one of the urgent tasks today. After all, the creation of a holistic system of pedestrian ways in the historic city makes it possible to increase its tourist potential and ensure the preservation and development of historical and cultural heritage. The author proposes a method of spatial analysis to assess the state of public spaces in the city. The author's comparative analysis of two cities in the UK confirmed the importance and cost-effectiveness of pedestrian public spaces.
It is noted that the existing transport infrastructure of the city of Kyiv does not provide for the formation of new pedestrian zones. The author analyzes the central squares of Kyiv: Independence Square, Troitska, Tolstoy, European, Sofiyska, Mykhailivska, Lvivska and Peremohy Squares in terms of comfortable pedestrian movement and the availability of public places. It turned out that in terms of transport accessibility, they are convenient, but not suitable for pedestrians; by use - have mainly administrative, political functions; sometimes - cultural; by category of comfort - are inconvenient, there are no sanitary conditions, places for sitting, rest, greens; these are mainly transport interchanges; by category of social function - meeting places, commercial spaces; there are no signs of identity. Means of forming a network of pedestrian public spaces and proposals for the design of individual fragments of the city are proposed. The author determines how transit space and stationary spaces are used, whether it is possible to use them as a citywide public space and connect it to the main axis along Volodymyrska and Khreschatyk.
THE PROBLEM OF BUILDING HOTEL AND TOURIST COMPLEXES IN MOROCCO IN THE TRADITIONAL NATIONAL STYLE IN ORDER TO PRESERVE LOCAL TRADITIONS
Authors: Barkam Karim , Rogozhnikova Olena 
Published: December 2021

This article examines the state of the hotel fund in Morocco and the capital of Rabat. The essence of the problem of the waking up of the hotel complexes in the territory of Morocco is different, which is connected with the national and traditional styles in the interconnected interior and the traditional decoration of the apartment complex. The relevance of the development of the basic principles of architec- tural and planning organizations and the air-space composition of the hotel and tourist complexes in the minds of the Moroccan climate of Morocco has been revised.
It is worth looking at the future buddies of the hotel complexes and those in the minds of the practitioners. Practically necessary, the need to upraise the main national traditions and values ​​of the historical decline of Morocco. Also, in stats, important is the importance of developing regional standards for designing hotel complexes for the specialties of Morocco and the traditions of Morocco.
As a result, it turned out that nowadays it’s been blown out of the ordinary mind with a touch of mass tourism in Morocco, which is simple, simple, well-planned and new hotel complexes. In order to make sure that everything was built like a system of spaciously connected architectural ensembles, it would be necessary to develop the basic principles of formulating the hotel complexes in the hot climate of Morocco. The principle of guilty responsibility and motherhood is fundamentally valuable and historically went into the middle of the storehouse, allowing you to save in the new complexes the independence of the Moroccan architecture.
The important thing is that it’s a fact that now you are in the country of Morocco standing on the edge of the vibrant architecture and the traditional tradition. The country can be found in the near proximity to Europe, Morocco’s most private settlements, and it’s possible to speak to the populations, and along the streets of the city of Tangier it’s been a long time to go alone to Europe. Take note of the fact that zmushuє is to be thoughtful over tim, which should be beaten by the flurry and almost by the look of the traditional Moroccan form, ornamentation, coloristic series.