bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Efektivitas Sosialisasi Perpajakan dan Pengetahuan Perpajakan dalam Rangka Meningkatkan Kepatuhan Wajib Pajak pada KPP Madya Sidoarjo
Authors: Inaiyah Nur Lailiyatul , Hidayati Kusni , Brillianty A Nabila Almas 
Published: October 2021

Hasil penelitian ini menunjukkan bahwa efektivitas sosialisasi perpajakan dan pengetahuan perpajakan berpengaruh efektif dalam rangka meningkatkan kepatuhan Wajib Pajak. Sosialisasi perpajakan yang dilaksanakan oleh KPP Madya Sidoarjo menunjukkan pengaruh efektif untuk meningkatkan pengetahuan Wajib Pajak dapat menambah pengetahuan dasar pajak serta meningkat kepatuhan dalam diri Wajib Pajak terhadap peraturan pajak yang ditetapkan KPP Madya Sidoarjo. Kepatuhan Wajib Pajak dapat dilihat dari seberapa patuh Wajib Pajak saat menyampaikan SPT.
Pengaruh Tingkat Kesadaran, Pengetahuan dan Pemahaman Pajak, Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Bojonegoro)
Authors: Saadah Laila Ulfaatus 
Published: October 2021

Tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat kesadaran, pengetahuan dan pemahaman pajak, pelayanan fiskus terhadap kepatuhan Wajib Pajak orang pribadi di KPP Pratama Bojonegoro. Rumusan masalah dalam penelitian ini apakah pengaruh variabel X dan Y sama-sama berpengaruh secara positif. Hasil penelitian bermanfaat bagi pihak yang berkepentingan yaitu KPP pratama Bojonegoro khususnya pada Wajib Pajak untuk lebih memenuhi Kepatuhan Pajaknya. Penelitian ini bersifat kuantitatif. Sampel penelitian ini menggunakan teknik Random sampling yaitu dengan populasi Wajib Pajak sebanyak 86.034 dan diambil sampel penelitian sebanyak 100 Wajib Pajak dari rumus slovin. Instrument penelitian ini menggunakan kuesioner dan diuji dengan validitas, reliabilitas, analisis regresi, koefisien determinasi dan uji hipotesis (uji t) dengan menggunakan aplikasi SPSS. Berdasarkan hasil penngujian dari uji t diperoleh bahwa: Tingkat Kesadaran (X1), Pengetahuan dan Pemahaman Pajak (X2), dan Pelayanan Fiskus (X3), berpengaruh positif terhadap kepatuhan Wajib Pajak orang pribadi (Y).
Analisis Penerapan Biaya Kualitas untuk Meningkatkan Profitabilitas pada PT. Veloxa Viggo Inti Teknologi di Surabaya
Authors: Anatasya Lia , Rahman Arief , Mahsina Mahsina 
Published: October 2021

PT. Veloxa Viggo Inti Teknologi adalah salah satu perusahaan yang bergerak dalam bidang teknologi. Berdasarkan observasi pada tahun 2020 terjadi adanya perbaikan kualitas akan produk dan kualitas PT Veloxa Viggo Inti Teknologi. Tujuannya untuk menganalisis penerapan biaya kualitas dalam rangka meningkatkan profitabilitas. Jenis penelitian ini adalah metode kualitatif deskriptif dengan data yang digunakan adalah laporan keuangan. Untuk mengetahui biaya apa saja yang telah dikeluarkan oleh perusahaan dengan menentukan tingkat kualitas produknya yang meliputi kinerja, kehandalan, kesesuaian dengan spesifikasi, pelayanan dan persepsi kualitas. Suatu produk dapat dikatakan memiliki kualitas yang baik jika terdapat tingkatan kualitas produk tersebut. Hal ini dapat dibuktikan pada tahun 2019 total biaya kualitas sebesar 74,3 juta dan tingkat profitabilitas sebesar 35.26%, sedangkan pada tahun 2020 total biaya kualitas sebesar 83.5 juta dan tingkat profitabilitas 89.92%. Saran yang dapat disampaikan peneliti untuk PT. Veloxa Viggo Inti Teknologi adalah perusahaan mengevaluasi kembali biaya kualitas terhadap profitabilitas pada setiap penurunan kualitas produk.
استراتيجية قريش في صنع السلام والمحافظة عليه
Authors: خلف الله شبو د. جعفر 
Published: October 2021

Around the 2nd half of the 4th century, the tribe of Qureish gathered in the holly city of Makkah. As the region was dry, arid and dehydrated, trade was the only possible profession but it required peace and security which were difficult to attain. Qureish needed to build a special strategy to achieve peace at that bloody time.
Qureish designed it strategy to realize satisfaction and solidarity among the tribe people throw setting up a collective administration and an internal Ellaf (docility). The strategy included avoiding conflicts and wars, utilizing the pagan religion in the service of trade, forming allies and concluded marriages with the big Arabic tribes. Although it was not an easy task, the Qureishis strategy succeeded and the tribe became a prominent figure in Arabia. The ripe fruit of that endeavor work was the establishing of the great Islamic State under the shades of Islam in the 7th century AD.
طرق الحماية القانونية من جرائم التعدي على العقارات والمنقولات في التشريع الجنائي السوداني دراسة تطبيقية مقارنة في ضوء أحكام الفقه الإسلامي
Authors: حسن ابن عوف طارق 
Published: October 2021

This research aims at Identifying methods of legal protection relevant to crimes offending real estate and property in Islamic jurisprudence and Sudan criminal law of 1991 and contemporary laws, Egyptian and Anglo Saxon. Criminal offending is defined legally and clarified in its pillars, elements and the eventual penalties in Islamic legal code addition to objective laws and its effectiveness in curbing committing such crimes which impacts to extreme degree the rights of other individuals. This research recommends necessity of obedience to all noble commands of Islam and avoids offending rights of others to deprive them of their rights, terrorize and annoying them; cooperation among individual of Muslim community is the foundation which their relationships and Muslim community should be Ideal community that sustains individual rights and security prevails.
E-Learning Pada Sekolah Menengah Kejuruan Swasta Pencawan Medan Program Studi Multimedia
Authors: Rahel Melisa , Ginting Wasit 
Published: October 2021

ABSTRAK
Teknologi web memungkinkan perancangan sistem pembelajaran jarak jauh (e-learning) tanpa dibatasi oleh waktu, tempat maupun ruang. Perancangan sistem memanfaatkan alat-alat perancangan seperti diagram alir data, entity relationship diagram dan diaplikasikan menggunakan bahasa HTML, CSS, Javascript, PHP dan basisdata MySQL. E-learning yang dibangun pada SMK Pencawan Medan mendukung proses belajar siswa, mempermudah interaksi siswa dengan materi, diskusi antara siswa dengan guru maupun sesama siswa dalam forum diskusi, mengirim file tugas dan mengerjakan quis yang nantinya dapat dijadikan sebagai tolak ukur dalam mengukur sejauh mana tingkat pemahaman siswa terhadap suatu materi. Siswa dapat saling berbagi informasi dan dapat mengakses bahan-bahan belajar setiap saat dan berulang-ulang, dengan kondisi yang demikian siswa dapat lebih memantapkan penguasaannya terhadap materi pembelajaran.
PENGARUH TINGKAT PARTISIPASI ANGKATAN KERJA DAN PENDIDIKAN TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI ACEH
Authors: Syamsuddin Nurfiani , Nelly  , Rahmi  , Hadi Saputra Didin , Mulyono Sri , Muhammad  , Fuadi Zahrul , Anwar  
Published: October 2021

Tingkat Parisipasi Agkatan Kerja (TPAK) dan pendidikan merupakan diantara faktor Sumber Daya Manusia yang berkontribusi dalam pembentukan Produk Domestik Regional Bruto (PDRB) yang dapat mendorong pertumbuhan ekonomi suatu daerah. Tujuan dari penelitan ini yaitu untuk mengetahui bagaimana pengaruh Tingkat Partisipasi Angkatan Kerja (TPAK) dan Pendidikan yang dilihat dari Rata-rata Lama Sekolah (RLS) terhadap Pertumbuhan Ekonomi di Provinsi Aceh. Data yang digunakan dalam penlitian ini mengunakan data time series periode 2005-2019, dengan meggunakan metode deskiriptif kuantitatif dengan alat analisis software SPSS versi 22. Variabel independen terdiri dari Tingkat Parisipasi Agkatan Kerja (TPAK) sebagai (X1), adapun Pendidikan dilihat dari Rata-rata Lama Sekolah (RLS) sebagai (X2) dan Pertumbuhan Ekonomi (Y). Hasil penelitian menunjukkan TPAK dan Pendidikan secara simultan berpengaruh secara signifikan, dan juga secara parsial variabel independen yaitu TPAK dan RLS berpengaruh secara signifikan terhadap Pertumbuhan Ekonomi di Provinsi Aceh.. Nilai Adjusted R2 adalah 0,72 menunjukkan bahwa persentase sumbangan pengaruh variabel independen (TPAK dan Pendidikan) terhadap Variabel dependen (Pertumbuhan Ekonomi) sebesar 72 % dan sisanya 28% di pengaruhi oleh variabel lain diluar model penelitian ini.
Glucose and Lipid Profile Changes in Hepatitis C Patients After Direct Acting Antivirals Therapy
Authors: Hashem Sultan Ahmed , Sharaf-ELdin Mohamed Abd-Elrazik , Mosaad Soliman Samah , Elkhouly Reham Abd-Elkader 
Published: October 2021

Background: Hepatitis C virus (HCV) infection is a major cause of chronic liver disease. Chronic HCV infection is associated with development of insulin resistance and therefore type 2 Diabetes mellitus (T2DM), it is also associated with hepatic steatosis and hypocholesterolemia. The treatment by Direct Acting Antivirals (DAAs) leads to sustained virological response (SVR) in almost all infected patients and decreases liver-related as well as all-cause mortality in these patients. The evidence for the effect of DAAs therapy on T2DM is quite conflicting. Some studies agreed with the glucometabolic amelioration induced by the Sustained Virological Response (SVR) but other studies disagreed with this hypothesis. The aim of the work was to evaluate glucose and Lipid Profile changes in hepatitis C patients at 12 weeks post treatment (SVR12) by Direct Acting Antivirals Therapy.
Methods: This prospective study was carried out on 80 chronic HCV infected patients who are treatment naïve and subjected to HCV DAAs treatment (Daclatasvir + Sofosbuvir for 12 weeks +/- Ribavirin or any DAA available) with 100% SVR rate at 12 weeks with no relapse. All patients are subjected to assessment of Fasting blood glucose, HbA1C and assessment of Lipid profile; Total cholesterol, Triglycerides, HDL, LDL at baseline (pretreatment) and at end of treatment then they are followed up at SVR12.
Results: Average HbA1C, fasting blood glucose has significantly decreased in group A diabetic patients from baseline to end of treatment and to SVR12, Average Total Cholesterol, LDL has significantly increased in group A and B from baseline to end of treatment and to SVR12 respectively. Average Triglycerides has significantly decreased from baseline to end of treatment in group A and B and to SVR12 in group A only. Average HDL has significantly increased only in group B non-diabetics from baseline to end of treatment and to SVR12.
Conclusions: Successful clearance of HCV viremia (SVR12) with DAAs treatment has been associated with significant Improvement or decrease of HbA1c and Fasting plasma glucose levels in diabetic chronic HCV infected patients, and has been associated with Rise in the Lipid profile; Total Cholesterol, LDL, HDL (non-diabetics only) while it decreases Triglycerides in both diabetic and non-diabetic chronic HCV infected patients.
High Pressure Liquid Chromatographic Method for the Determination of Mobocertinib in Pharmaceutical Dosage Form and Study of Its Degradation
Authors: Raviteja Gunturu. , Rambabu Kantipudi 
Published: October 2021

Aims: New validated method for the estimation of Mobocertinib using HPLC and study of its degradation.
Place and Duration of Study: Department of Chemistry, RVR & JC College of Engineering, Chowdavaram, Guntur, Andhra Pradesh, between February 2021 and August 2021.
Methodology: Using an X-bridge phenyl column (150 mm x 4.6 mm, 3.5 µ), acetonitrile, and 0.1 percent ortho phosphoric acid (OPA) (60:40 v/v) as a mobile phase, the proposed method successfully achieved effective chromatographic separation with a flow rate of 1 mL/min and a wave length of 224 nm. Mobocertinib had a retention time of 2.271 minutes. The isocratic chromatography was performed at room temperature and took approximately five minutes to complete.
Results: Analysis was achieved within 5 min over an honest linearity within the concentration range from 6-90 µg/ml of Mobocertinib. Using a mathematical process, the suitability parameters of the system were investigated, and the results were found to be in acceptable limits. In a linear analysis, stages with regression coefficients of 0.999 were used. LOD and LOQ values were 0.075μg/ml and 0.248 g/ml for Mobocertinib. The drug was recovered at a rate of 98-102 percent, which means that the recovery is within reasonable limits.
Conclusion: The validation results were satisfactory, and the approach was found to be suitable for bulk and formulation analysis. The recommended procedure was found to be warranted according to ICH guidelines.
Mechanical Loading of Osteocytes via Oscillatory Fluid Flow Regulates Early‐Stage PC‐3 Prostate Cancer Metastasis to Bone
Authors: Seaman Kimberly , Lin Chun‐Yu , Song Xin , Sassi Amel , Du William W. , Yang Burton , Sun Yu , You Lidan 
Published: February 2025

AbstractBone metastasis is a devastating complication for advanced‐stage prostate cancer patients. Osteocytes, as the primary mechanosensors in bone, have been recently investigated for their role in prostate cancer bone metastasis. In vivo findings show potential benefits of exercise as a preventative intervention strategy for bone metastasis. In contrast, in vitro studies indicate direct prostate cancer‐osteocyte interactions under mechanical loading promote prostate cancer growth and migration. These findings are not consistent with in vivo results and may be more reflective of late‐stage metastatic colonization. Here, the role of flow‐stimulated osteocytes during early‐stage bone metastasis, particularly prostate cancer‐endothelial interactions, is examined. Flow‐stimulated osteocytes reduce PC‐3 prostate cancer cell adhesion and trans‐endothelial migration by 32.3% and 40% compared to static controls. Both MLO‐Y4 and primary murine osteocytes under mechanical loading regulate the extravasation distance and frequency of PC‐3 cells in a microfluidic tissue model. Application of vascular cellular adhesion molecule 1 (VCAM‐1) neutralizing antibody abolishes the difference in cancer cell adhesion, extravasation frequency, and number of extravasated PC‐3 cells between static and flow‐stimulated groups. Taken together, the role of osteocytes in early‐stage bone metastasis using PC‐3 cells as a model is demonstrated here, bridging the gap between in vitro and in vivo findings.
Mechanical Spin Waves in a Nonlocal Discrete Magnetoelastic Lattice with Negative Group Velocity
Authors: Lee Taehwa , Li Xiaopeng , Yu Ziqi , Kwon Hyung‐Suk , Daraio Chiara 
Published: February 2025

AbstractStructured materials can be engineered to support polarized waves generated by the rotation of the wave's displacement field, leading to spin angular momentum (SAM). This property can be leveraged to control the propagation of sound or vibrations through momentum locking or to induce nonreciprocal propagation via phonon‐magnon coupling. However, the physical realization of elastic metamaterials that support SAM is a challenge. Discrete lattices can be used to realize mechanical systems that support SAM associated with the rotational motion of particles as the waves propagate. Here, a discrete elastic system is demonstrated, consisting of repulsive magnets mounted on cantilevers, which exhibit elastic spin waves arising from the coupling between the longitudinal and transverse motion of the magnets. It is shown that the direct observation of spin variation can be employed to detect lattice defects. The lattice also enables unidirectional wave propagation and can transmit waves with a negative group velocity due to nonlocal interactions.
Integral‐based event‐triggered reachable set estimation for networked switched fuzzy systems
Authors: Gao Hui , Jin Nana , Shi Kaibo , Wang Binrui , Zhou Ying 
Published: February 2025

AbstractThis paper investigates the reachable set estimation problem for networked T‐S fuzzy switched systems by utilizing the integral‐based event‐triggering scheme. Different from the existing results, the proposed controller design method firstly integrates the integral‐based event‐trigger mechanism for T‐S fuzzy switched systems, which not only reduces the transmission of communication data but also ensures that the state trajectories can be driven to the reachable set. Then, the event‐trigger parameters are derived and the controller gains are obtained. Finally, the superiority and effectiveness of the derived results are verified through a simulation example.
The role of Moringa oleifera in the development of alternative biofuels, under the concept of an integral one‐tree biorefinery: A minireview
Authors: Aleman‐Ramirez J. L. , Okoye Patrick U. , Saldaña‐Trinidad S. , Torres‐Arellano S. , Sebastian P. J. 
Published: February 2025

AbstractThe Moringa oleifera oil tree is commonly known as the ‘tree of life’ or the ‘miracle tree’ owing to its multiple benefits for humans. The different parts that make up this tree (leaves, seeds and bark) have been used to treat various ailments, diseases and wounds. However, in recent years this tree is being used by the scientific community to obtain various high value‐added products for the bioenergy sector. This review aims to compile various research works existing in the literature, which aim at the development and application of various high added value products for the bioenergy sector. These products include the extraction of lipids present in the seeds of this tree for the production of biodiesel, activated carbon for the manufacture of supercapacitors and electrodes for fuel cells, bio‐coagulant for water purification, the production of second‐generation bioethanol and the manufacture and development of various metallic nanoparticles. Furthermore, its leaves are being used for the development of green heterogeneous catalysts for the production of biodiesel, as well as being explored for bio‐hydrogen production. The main physicochemical properties and compounds of each of the parts that make up this tree are mentioned along with the different variables used to obtain these products and the main results obtained. It is expected that this review article will contribute to strengthening and carrying out new research work focused on the use of the M. oleifera tree for the bioenergy sector.
Examining equity in service use across socioeconomic status in people with dementia
Authors: Godard‐Sebillotte Claire , Arsenault‐Lapierre Geneviève , Sourial Nadia , Navani Sanjna , Quesnel‐Vallée Amélie , Rochette Louis , Massamba Victoria , Vedel Isabelle 
Published: February 2025

AbstractINTRODUCTIONInequities associated with socioeconomic status (SES) manifest across dementia outcomes; however, research investigating service use across SES in people with dementia is scarce.METHODSWe conducted a repeated yearly cohort study of community‐dwelling people in Quebec with incident dementia (2000–2017), using health administrative data held at the Quebec National Institute of Public Health (INSPQ). We described 23 indicators of health service use and mortality across levels of material deprivation, derived from a validated ecological index based on the average income, employment, and education of residential neighborhoods.RESULTSAge‐standardized rates of 15/23 indicators differed across SES. Among 193,834 older people newly diagnosed with dementia, those from most deprived areas had more hospitalizations, emergency department visits, potentially inappropriate medication prescriptions, and higher 1‐year mortality, though they had higher care continuity. Conversely, rates were comparable across groups for the prescription of dementia‐specific medications and primary care visits.DISCUSSIONStark differences across SES in service use by people with dementia may indicate different health needs and/or allude to pervasive health inequities. These results can inform policies to address the needs of people with lower SES, to offer equitable, appropriate, and needs‐based care to all people living with dementia.
Microcontact printing of lectin self‐assembled monolayers for arbovirus detection
Authors: Lucena Raiza P. S. , Silva‐Junior Alberto G. , Frías Isaac A. M. , Gil Laura H. V. , Cordeiro Marli T. , El Salhi Abdelhamid E. , Andrade Cesar A. S. , Oliveira Maria D. L. 
Published: February 2025

AbstractArboviruses significantly burden public health in Brazil, constituting a constant challenge for health authorities. The diagnosis and, consequently, clinical management and the reporting of arbovirus infections in regions where multiple arboviruses coexist are complex processes. Herein, we report the development of a new electrochemical biosensor based on Concanavalin A (ConA) to identify carbohydrate patterns in the viral structure of Dengue 3 (DENV‐3), Zika (ZIKV) and Chikungunya (CHIKV) viruses. The biorecognition of arboviruses was carried out through functionalization with 4‐aminophenylacetic acid (CMA) on poly (ethylene terephthalate) (PET) substrate coated with a gold layer combining microcontact printing (μCP). Bovine serum albumin (BSA) was used after ConA immobilization to block binding to nonspecific sites. Subsequently, the interaction between ConA and arbovirus was characterized by standard atomic force microscopy (AFM), fluorescence microscopy, cyclic voltammetry (CV), and electrochemical impedance spectroscopy (EIS). Fluorescent imaging was conducted to confirm the occurrence of the DENV‐3, ZIKV, and CHIKV detection processes. The obtained results demonstrated the success of the biosensor (CMA‐ConA‐BSA) manufactured on a PET substrate using μCP for detecting medically significant arboviruses. RCT values showed an increase in impedimetric response total of the system after exposition to DENV‐3 (RCT = 68.82 kΩ) and a lower recognition to CHIKV (RCT = 44.44 kΩ). The present biosensor platform reveals the applicability of the ConA lectin in the viral biorecognition process based on flexible biosensors for differential detection of DENV‐3, ZIKV, and CHIKV. ConA‐based electrochemical biosensor provide high selectivity, real‐time detection, and low volumes of analytes.
An Exploratory Study of Emotional Labour Among Therapists and Counsellors in India
Authors: Sodemba Pratigya J. , Panwar Neeraj 
Published: February 2025

ABSTRACTBackgroundEmotional labour has been extensively investigated in the service sector, where employees manage their emotions to ensure a positive customer experience. However, there is a dearth of research into how therapists perform emotional labour during therapy sessions. Thus, the aim of this study was to explore psychotherapists' and counsellors' experiences of performing emotional labour in therapeutic settings.MethodThe study used a qualitative research design with an exploratory approach. Semi‐structured interviews were conducted with four clinical psychologists and four counsellors. The interviews were conducted via video call and lasted about 45–60 min. Thematic analysis was used to identify emerging themes.ResultsThe analysis revealed that therapists experience an array of emotions during sessions. However, the expression of these emotions is guided by professional norms and emotional display rules. Participants disclosed that they use several techniques to manage their emotions both during and after sessions and that participating in emotional labour yielded both favourable and unfavourable outcomes for the therapists.ConclusionThe findings presented in this study provide insight into emotional labour and inform professionals on how this can negatively impact them if not sufficiently addressed. The study highlights the need for further investigation. In the meantime, therapists and counsellors would benefit from integrating the study's findings into their respective practices.