bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of Non-Deductible Expenses on Income Tax on Companies in the South of Lima
Authors: Lopez-Almeida Mercedes , Julca-Garcia Paola , De-la-Cruz-Montoya David , Rivas-Carrasco Jessica , Oliva-Cordova Lilian , Vera-Ortiz Norma , Vega-Huerta Hugo 
Published: November 2024

Objective: The objective of this study is to determine whether Non-Deductible Expenses (NDE) directly affect the determination of Income Tax (IT).

Theoretical Framework: To support our variables, the concepts and theories are presented for an adequate understanding of the research, as well as the legal framework of IT.

Method: This work presents a non-experimental causal correlational level without manipulating the variables, the chi-square test was applied to establish if there is independence between them.

Results and Discussion: The results obtained show that there is an influence of the NDE on the calculation of the IR in the companies in the south of Lima. The results obtained were contrasted with those of other authors and with the respective theoretical and legal framework, highlighting their practical implications on an exhaustive evaluation of the expenses to determine their deductibility in the determination of income tax, in order not to have to be observed by the tax administration.

Implications of the research: This work can be used in the tax area of companies. although there are some gaps in terms of reconciliation between accounting standards and tax regulations.

Originality/Value: This work allows obtaining evidence on the constant evaluation of the expenses in the light of the tax regulations, being of great value the fact that micro and small companies can exercise a greater control over their expenses and avoid tax contingencies, exercising also a greater knowledge of the tax regulations applicable to their companies.
The Importance of the Innovation Ecosystem for Sustainable Women's Empowerment: The Rede Próspera Mulheres Empreendedoras Project
Authors: Salache Loide Andréa , Ribas Ademir Juracy Fanfa , Salache Cleverson Fernando , Leonardi Elisa Ferreira Roseira , Schwans Ari 
Published: November 2024

Objective: The aim of this study was to highlight the importance of the innovation ecosystem for sustainable female empowerment, focusing on the applicability of the Rede Prospera Mulheres Empreendedoras extension project. This project was developed at the State University of Central-West (Unicentro) through a partnership with the State Secretariat of Science, Technology, and Higher Education of Paraná (Seti), via the Universidade Sem Fronteiras (USF) Program, in 2024, in municipalities classified with a low Human Development Index (HDI), particularly in Reserva do Iguaçu, Paraná. The initiative supports and strengthens entrepreneurship among women in situations of social vulnerability.

Theoretical Framework: Some foundational theories for the research are presented, with a focus on scientific journals addressing gender, empowerment, and female entrepreneurship, as well as the Sustainable Development Goals (SDGs) from the 2030 Agenda, enacted by the United Nations (UN, 2015), specifically emphasizing UN Women.

Method: The methodology adopted includes developing business plans and providing mentorships, among other initiatives within the Rede Prospera Mulheres Empreendedoras project.

Results and Discussion: The results support the encouragement of women’s empowerment and entrepreneurship, aiming at gender equality, autonomy, and socio-labor prosperity for women.

Research Implications: It aims to provide insights that could influence the development of further projects on this topic and contribute to strengthening female empowerment and entrepreneurship.

Originality/Value: This study contributes innovatively to the enrichment of the scientific literature on the researched topic, considering the importance of effectively establishing gender equality and equity in all sectors of society.
Produção de maquete como material didático para o ensino de Geografia na Escola Estadual 13 de Setembro em Boa Vista, Roraima
Authors: Magalhães Neto Eleutério da Silva , Teixeira Falcão Márcia 
Published: November 2024

O ensino de Geografia no Brasil ainda é pautado em um modelo tradicional, que privilegia a memorização de conceitos e dados. Esse modelo não contribui satisfatoriamente para o desenvolvimento do pensamento crítico dos estudantes, que são levados a decorar o conteúdo sem compreendê-lo de forma significativa. No sentido de romper com esse modelo tradicional, emergem diferentes propostas didáticas e metodológicas para promover aulas mais comprometidas em despertar nos estudantes o pensamento crítico acerca de seu cotidiano. Dentre elas, os materiais didáticos são importantes instrumentos que podem auxiliar o professor em sala de aula, dando dinamicidade ao conteúdo abordado e contribuindo para que o processo de ensino-aprendizagem ocorra de forma mais significativa. Este artigo é uma proposta de contribuir para a superação do modelo tradicional de ensino de Geografia. Seu objetivo é apresentar metodologias para a criação de materiais didáticos para essa disciplina, a partir da experiência acadêmica. Os procedimentos metodológicos deste artigo foram divididos em duas etapas. Na primeira, foi realizada uma revisão teórica sobre o tema, com o objetivo de fundamentar as metodologias apresentadas na segunda etapa. Na segunda etapa, fora desenvolvido as maquetes enquanto materiais didáticos pelos alunos 6° do ensino fundamental da Escola Estadual 13 de Setembro, localizada em Boa Vista-RR. A produção das maquetes se deu de forma contextualizada com os conteúdos abordado nas aulas de Geografia, de modo a promover a aprendizagem significativa dos estudantes.
Ocorrência e densidade de macrofauna em sistema orgânico e convencional no Município de Rorainópolis - Roraima
Authors: Aires Francisco Péricles Galúcio , Cruz Sandra Lima , Lozano Ricardo Manuel Bardale , Gomide Plinio Henrique Oliveira , Santos Charliane Torres dos , Souza Mariana Ramos de , Dionisio Luiz Fernandes Silva 
Published: November 2024

A macrofauna edáfica pode ser utilizada como bioindicadora da qualidade do solo. Nesse sentido, um levantamento foi realizado no município de Rorainópolis, Roraima, com o objetivo de avaliar a influência de diferentes sistemas de cultivo na macrofauna edáfica. Foram selecionados dois sistemas: sistema de produção orgânica e sistema de produção convencional. As amostras de solo foram coletadas no mês de outubro de 2021, em monólitos de 25 × 25 cm e profundidade de 20 cm sendo 06 amostras para cada sistema de cultivo, seguindo o método Tropical Soil Biology and Fertility (TSBF) bem como o uso de armadilhas tipo Pitfall. A macrofauna edáfica nos diferentes sistemas de uso do solo foi identificada por grupos taxonômicos. Os grupos mais abundantes nos dois sistemas avaliados foram Geophilomorpha (16 indivíduos), Haplotaxida (19 indivíduos), Araneae (24 indivíduos), Juliformia (43 indivíduos), Isoptera (49 indivíduos), Coleóptera (137 indivíduos) e Hymenoptera (193 indivíduos), este último com o maior número encontrado com 193 indivíduos. A maior frequência de ocorrência e riqueza foi encontrado no sistema orgânico. O sistema de produção orgânica com uso de práticas agroecológicas apresentou maior diversidade e riqueza, em relação ao sistema convencional. A macrofauna edáfica mostrou-se sensível aos sistemas avaliados servindo como bioindicador da qualidade do solo nestes ambientes.
Kualitas Pembelajaran Model Discovery Learning Berbantuan Applet Geogebra Terhadap Kemampuan Penalaran Matematis Siswa dalam Menyelesaikan Soal HOTS
Authors: Alif Hazira Kurnia Vera , Pujiastuti Emi , - Sugiman 
Published: November 2024

Kemampuan penalaran matematis siswa perlu ditingkatkan dalam pembelajaran matematika. Salah satunya dengan pembiasaan guru memberikan soal HOTS. Alternatif model pembelajaran yang berpotensi memenuhi standar pembelajaran dan diperkirakan dapat menunjang kemampuan penalaran matematis adalah model Discovery Learning. Discovery Learning mengajak siswa menemukan sendiri solusi dari permasalahan matematis yang dihadapinya. Berdasarkan beberapa hasil penelitian, pembelajaran dengan media teknologi Geogebra dapat menunjang kemampuan penalaran matematis siswa. Applet Goegebra sebagai kebaruan inovasi dari penelitian ini. Applet Geogebra adalah fitur baru yang dimunculkan dari Geogebra. Tujuan penelitian ini untuk mengetahui kualitas pembelajaran model Discovery Learning berbantuan Applet Geogebra terhadap kemampuan penalaran matematis siswa dalam menyelesaikan soal HOTS. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode Quasi Eksperimental berupa The Nonequivalent Pretest-Posttest Control Group Design, yaitu kelompok eksperimental dan kontrol dibandingkan. Kedua kelompok tersebut diberikan pre-test kemudian diberikan perlakuan, dan terakhir diberikan post-test. Hasil penelitian ini adalah (1) perangkat pembelajaran dan penelitian memiliki kategori baik dan sangat baik berdasarkan hasil validasi oleh validator serta uji coba tes, (2) pelaksanaan proses pembelajaran dengan Model Discovery Learning berbantuan Media Applet Geogebra memiliki kategori sangat baik berdasarkan hasil pengamatan oleh observer di lembar pengamatan aktivitas pembelajaran dan angket respon siswa, (3) rata-rata kemampuan penalaran matematis siswa lebih dari 63 (batas tuntas aktual), (4) persentase kemampuan penalaran matematis siswa mencapai nilai 63 lebih dari 75%, (5) rata-rata peningkatan kemampuan penalaran matematis siswa kelas eksperimen lebih baik dari kelas kontrol, dan (6) rata-rata kemampuan penalaran matematis siswa kelas eksperimen setelah pembelajaran lebih baik dari sebelum pembelajaran.
Pengembangan Media Tiga Dimensi (3D) Bangun Ruang Pada Materi Dimensi Tiga
Authors: Yudha Sri Indah Dwirahmasari , Qohar Abd - 
Published: November 2024

Studi ini merupakan penelitian pengembangan. Studi ini mempunyai tujuan sebagai pengembangan media pembelajaran tiga dimensi (3D) bangun ruang pada materi dimensi tiga. Penelitian yang dikembangkan menggunakan langkah-langkah model Borg dan Gall. Instrumen yang digunakan dalam studi ini meliputi media pembelajaran, Lembar Kerja Peserta Didik (LKPD), Lembar validasi media, dan angket siswa. Teknik pengumpulan dan analisis data dalam penelitian ini dengan uji coba skala kecil melalui peerteaching. Prosedur dalam studi ini meliputi analisis produk yang dikembangkan, validasi produk, dan uji coba produk. Hasil validasi menunjukkan bahwa media sangat valid dengan skor sebesar 87,5%. Sedangkan hasil uji kepraktisan menunjukkan respon siswa sangat baik yaitu sebesar 87,4%. Hasil penelitian ini juga menunjukkan bahwa media dapat menunjang kegiatan belajar siswa dan memotivasi siswa untuk mempelajari materi. Penggunaan media pembelajaran ini sangat disarankan untuk diterapkan dalam pembelajaran matematika materi dimensi tiga. Kata kunci: media pengembangan, tiga dimensi bangun ruang, dimensi tiga
E-LKPD Matematika Berbasis React: Meningkatkan Kemampuan Pemecahan Masalah Matematis
Authors: Kusmayanti Heni , Murtiyasa Budi 
Published: November 2024

ABSTRAKKurangnya perangkat pembelajaran yang mampu memikat serta mempermudah peserta didik mengakses pendidikan pada masa perkembangan teknologi ini mengakibatkan rendahnya kemampuan pemecahan masalah pada peserta didik. Sehingga perlu dikembangkannya lembar kerja peserta didik yang berwujud elektronik atau E-LKPD berbasis Relating, Experiencing, Applying, Cooperating, Transferring (REACT) untuk menghadapi hal tersebut. Tujuan penelitian ini untuk mengembangakan serta menguji keefektifan E-LKPD berorientasi REACT sehingga bisa menumbuhkan kemampuan peserta didik menyelesaikan masalah matematis. Penelitian dan pengembangan ini mempergunakan acuan pengembangan ADDIE dengan langkah analysis (menganalisis), design (mendesain), development (mengembangkan), implementation (mengimplementasikan), evaluation (mengevaluasi). Penelian ini dilakukankan bulan Juli sampai dengan bulan Desember 2023 dengan melibatkan kelas VIII D di SMP Negeri 3 Mojosongo. Perangkat penelitian pengembangan ini meliputi lembar validasi ahli (ahli materi dan media), kuesioner tanggapan peserta didik juga guru, dan tes kemampuan pemecahan masalah siswa. Analisis data yang diperlukan peneliti menggunakan kombinasi angka dan uraian kalimat (statistics descriptive). Hasil yang didapat setelah analisis data adalah E-LKPD berorientasi REACT yang mengacu pada kurikulum, kebutuhan peserta didik, dan sumber bahan ajar sehingga E-LKPD berbasis REACT terbukti valid sesuai dengan tahapan pengembangan ADDIE. Dari hasil analisis data diperoleh bahwa H0 ditolak dan H1 diterima. Dengan demikian, penerapan E-LKPD berbasis REACT meningkatkan kemampuan pemecahan masalah matematis peserta didik.
Frequency of myocardial infarcts on conventional, non-gated CT: An often-overlooked entity
Authors: Shriki Jabi Elijah , Prosper Ashley Elizabeth , Shinbane Jerold , Colletti Patrick M. 
Published: November 2024

Objectives:
The objective of this study was to determine how often myocardial infarctions are retrospectively visible on conventional, non-gated, non-cardiac computed tomography (CT) scans. Our goal was to evaluate a cohort of patients with myocardial infarctions visible on cardiac magnetic resonance imaging (MRI) to determine how often the area of infarction was retrospectively visible by preceding, conventional CT. We also sought to evaluate how often the diagnosis of myocardial infarction was reported at the time of initial study review.

Material and Methods:
The Institutional Review Board approval was obtained for the creation and retrospective analysis of a database of patients undergoing cardiac MRI. We started with a cohort of 252 patients who had undergone cardiac MRI at our institution, over a 4-year period. We identified 160 patients who had a myocardial infarct visible on MRI.

Results:
Of the 160 patients who had been identified as having an infarct on cardiac MRI, 54 patients had undergone a recent (within 30 days) conventional CT scan, usually done for non-cardiac indications. In addition to the review of reports, non-cardiac CT scans were also evaluated retrospectively by two experienced, cardiothoracic imaging physicians, including a radiologist and a cardiologist. In 26 of these patients (48.1%), an infarct was visible on the CT images. In 12 of these 26 cases (46.1%), the infarct was noted in the initial report. In the remaining 14 of these 26 cases (53.8%), the infarct was unrecognized at the time of initial study interpretation.

Conclusion:
Our retrospective analysis demonstrates that myocardial infarctions may be frequently observed on non-gated, non-cardiac CT scans but may be underrecognized and under-reported.
THE METHOD OF SMALL GROUPS AS AN EFFECTIVE METHOD OF INTERACTION BETWEEN THE TEACHER AND THE COLLEGE STUDENT(ON THE EXAMPLE OF TEACHING MATHEMATICS)
Authors: L.S. Drovaleva , Ye.V. Dragilev , L.L. Dragileva 
Published: November 2024

The article is devoted to issues related to the use of one of the popular varieties of active forms of education work in small groups in the teaching of mathematics. The concept of group learning and its distinctive features is given, a brief historical overview is given, the reasons for interest in this form of education among the teaching community both in Russia and abroad are analyzed. Lists the basic provisions underlying the method of working in small groups, and the results that can be obtained with it. Discloses the advantages of the method, which primarily include, in addition to the development of educational material, the development of skills of teamwork and teamwork. It also highlights the features of the method that are usually related to the number of shortcomings (possible difficulties in forming small subgroups questions of student motivation problems of evaluating the work of the group as a whole and each student at the final stage of the lesson). It is discussed in which cases it is most expedient to apply the method of work in small groups. As an example from practice, a fragment of the scenario of the lesson on the topic Elementary Functions, Their Properties and Graphs is given using the method of work in small groups.
Статья посвящена вопросам, связанным с использованием одной из популярных разновидностей активных форм обучения работе в малых группах в преподавании математики. Дается понятие группового обучения и его отличительные черты, дается краткий исторический обзор, анализируются причины интереса к этой форме обучения в среде педагогического сообщества как в России, так и за рубежом. Перечисляются базовые положения, лежащие в основе метода работы в малых группах, и результаты, которые возможно получить с его помощью. Раскрываются достоинства метода, к которым прежде всего можно отнести, помимо освоения учебного материала, выработку навыков коллективной работы и коллективного взаимодействия. Также освещены особенности метода, которые обычно относят к числу недостатков (возможные затруднения при формировании малых подгрупп вопросы мотивации студентов проблемы оценивания работы группы в целом и каждого учащегося на заключительном этапе занятия). Обсуждается, в каких случаях наиболее целесообразно применять метод работы в малых группах. В качестве примера из практики приводится фрагмент сценария занятия по теме Элементарные функции, их свойства и графики с применением метода работы в малых группах.
ABOUT THE ROLE OF PSYCHOLOGICAL KNOWLEDGE IN THE PREPARATION AND CONDUCT OF THE REPORT OF THE ACCUSED (SUSPECTED)
Authors: S.V. Prokurova 
Published: November 2024

In order to obtain and consolidate, in the prescribed manner, the testimony of persons participating in the criminal process, of facts known to them that are relevant to the criminal case, an investigative action, interrogation, is carried out. The article is devoted to the consideration of psychological characteristics during interrogation. The focus is on the role of psychological knowledge of ATS employees to carry out their professional activities. Attention is paid to the tactics of interrogation, emphasizes the need for knowledge of the methods of psychodiagnostics and a special, nonstandard approach to the interrogated person, in particular, to the accused (suspect). It is emphasized that during interrogation there is a mutual flow of verbal and nonverbal information, on which the psychological contact of the participants of the investigative action depends. By studying the psychological characteristics of persons of interest, determining the type of a persons temperament, one can predict his behavior and adjust the interrogation tactics, choosing the most correct and effective one in order to obtain reliable information.
Для получения и закрепления в установленном порядке показаний лиц, принимающих участие в уголовном процессе, об известных им фактах, имеющих значение для уголовного дела, осуществляется следственное действие допрос. Статья посвящена рассмотрению психологических особенностей при проведении допроса. Основное внимание уделяется роли психологических знаний сотрудников ОВД для осуществления своей профессиональной деятельности. Уделяется внимание тактике проведения допроса, подчеркивается необходимость знания при этом методов психодиагностики и особого, нестандартного подхода к допрашиваемому, в частности, к обвиняемому (подозреваемому). Подчеркивается, что при допросе имеет место взаимный поток вербальной и невербальной информации, от которого зависит психологический контакт участников следственного действия. Изучая психологические особенности интересующих лиц, определяя тип темперамента человека, можно прогнозировать его поведение и корректировать тактику допроса, выбирая наиболее верную и эффективную, чтобы получить достоверную информацию.
THE USE OF INTERACTIVE FORMS AND METHODS OF FORMATION OF HARMONIOUSLY DEVELOPED PERSONALITY OF A STUDENT IN A CROSS-CULTURAL EDUCATIONAL ENVIRONMENT OF MODERN SCHOOLS
Authors: A.H. Akhmedyanova 
Published: November 2024

In this article the author investigates the problem of formation of a harmoniously developed personality of the student in the crosscultural educational environment of modern school. The problem of the formation of a harmoniously developed personality is particularly relevant for the modern Russian society, which by its nature is multinational and multiconfessional. The author of the study argues that it is possible to create a crosscultural educational environment at school, which would provide intercultural dialogue, intercultural exchange, intercultural experience focused on the cultural development of the individual in order to form a developed sense of tolerance and respect for the ethnocultural diversity of the Russian society. And in order for such a crosscultural environment to have an effective impact on the personality of the student, it is necessary to practice special forms and methods of training. Therefore, the author pays attention to the use of interactive forms and methods in the formation of a harmoniously developed personality of the student, since interactivity is already understood as a harmonious interaction of personalities. In this study, the effectiveness of the use of interactive forms and methods of formation of a harmoniously developed personality of the student is shown and proved in the framework of humanitarian school subjects social studies and law, on the example of certain topics.
В данной статье автор исследует проблему формирования гармонично развитой личности обучающегося в кросскультурной образовательной среде современной школы. Проблема формирования гармонично развитой личности является особенно актуальной для современного российского общества, которое по своему характеру является многонациональным и многоконфессиональным. Автор исследования утверждает, что именно в школе возможно создать кросскультурную образовательную среду, которая обеспечивала бы межкультурный диалог, межкультурный обмен, межкультурный опыт, ориентированные на культуросообразное и культурсозидательное развитие личности, с целью формирования развитых чувств толерантности и уважения к этнокультурному многообразию российского общества. А для того, чтобы подобная кросскультурная среда имела эффективное воздействие на личность обучающегося, необходимо практиковать специальные формы и методы обучения. Поэтому автор статьи обращает свое внимание на использование интерактивных форм и методов в формировании гармонично развитой личности обучающегося, так как интерактивность уже понимается как гармоничное взаимодействие личностей. В настоящем исследовании эффективность использования интерактивных форм и методов формирования гармонично развитой личности обучающегося показана и доказана в рамках гуманитарных школьных предметов обществознания и права, на примере определённых тем.