bluuebunny/crossref_metadata_2025_split huggingface dataset:
ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG)
Authors: Murifal Badar 
Published: June 2019

AbstractIndonesia cut the final income tax rate for small and medium-sized enterprises by half, to 0.5 percent of their annual sales, in a move to help businesses manage their cash flow and expansion. While the current arrangement only demands simple accounting, small and medium-sized enterprises say it also means they have to pay income tax when they are at loss, which disrupts their cash flow(Jakarta Globes, 2018). The Government has shown its strong support for the development of small and medium enterprises (SMEs). After improving the tax facility for venture capital companies who invest in SMEs, the Government has now issued Government Regulation (GR) No.23/2018 (GR-23) which stipulates a new “final tax”rate for SMEs. GR-23 will enter into force on 1 July 2018 and revokes GR No.46/2013 regarding final tax on taxpayers within a certain turnover. The final tax regime, introduced in GR-46, is applicable for taxpay ers with annual gross turnover of not more than IDR 4.8 billion (approximately USD 340 thousand), excluding the following income: a.fees from the delivery of certain freelance services by individuals; b. overseas income which has been taxed in the source country; c. income also subject to final tax; and d. non - taxable income. The threshold of IDR 4.8 billion per annum is based on the previous years’ activity, including gross turnover sourced from branches. If during a fiscal year the gross turnover exceeds IDR 4.8 billion, the taxpayer remains subject to final tax for the current year but must adopt the “ normal tax ” rate (Article 17 or Article 31E Income Tax) for the following year. While the provisions on gross turnover generally remain unchanged, GR – 23 now reduces the final tax rate to 0.5% from the previous 1%.Key words : Final Income Tax , Micro, Small and Medium Enterprises.
Analisis faktor-faktor yang mempengaruhi Price Earnings Ratio (PER) perusahaan pertambangan di bursa efek indonesia
Authors: Siboro Sonny Fransisco 
Published: June 2019

One of the fundamental analysis that usually used by investor and security analyze to value the stock price by Price Earnings Ratio (PER) approach. Price Earnings Ratio shows how much investor is willing to pay per rupiah of companies’ profit. These researches have as a purpose to examine influence factor of Dividend Payout Ratio (PER), Return On Equity (ROA), Earnings Per Share (EPS), Leverage, Size to Price Earnings Ratio (PER).
Peningkatan Kemandirian dan Prestasi Belajar IPA melalui Problem Based Learning berbantuan Lembar Kerja Siswa
Authors: Hartini Hartini 
Published: June 2019

Penelitian ini bertujuan meningkatkan kemandirian dan prestasi belajar IPA siswa melalui penerapan Problem Based Learning (PBL) berbantu Lembar Kerja Siswa (LKS) berbasis masalah. Penelitian Tindakan Kelas ini dilakukan di SMP Negeri 1 Karangkobar kelas VIID semester 2 Tahun Pelajaran 2017/2018. Penelitian ini dilakukan melalui 2 siklus. Data diperoleh melalui observasi dan tes. Kemandirian belajar siswa mengalami peningkatan dari pra siklus (13,02), siklus I (17,09), dan siklus II (20,02). Sedangkan hasil rata-rata prestasi belajar pada prasiklus meningkat dari pra siklus (62,90), siklus I (77,47), dan siklus II (80,06). Dengan demikian, pembelajaran sudah mencapai batas tuntas mata pelajaran IPA. Berdasarkan hasil tersebut, dapat disimpulkan bahwa penerapan Model Problem Base Learning (PBL) berbantu Lembar Kerja Siswa Berbasis Masalah dapat meningkatkan kemandirian dan prestasi belajar IPA siswa.
From philanthropy to impact investing
Authors: Espinosa Shirlita 
Published: June 2019

English abstract:This article analyzes diaspora philanthropy by Filipino migrants
in Luxembourg. It shows the evolution of migrant organizations’
established philanthropic practices as reflected in the history and profile
of Filipino immigration to Luxembourg. Recently, however, direct remittances
have been challenged by the philanthro-capitalist orientation of
Meso Impact Finance, securing capital investment for small enterprises.
Luxembourg’s impact investing in the Philippines is a result of intersecting
social forces: dominance of migration-development discourse,
ideological appeal of philanthro-capitalism, strong financial institutions
in Luxembourg, and the tight-knit Filipino community. However, traditional
philanthropy remains popular despite the undermining of direct,
non-profit remittances of migrants as shortsighted, unsustainable
development tool. It remains to be seen whether Meso Impact Finance
will gain a stronger hold in the market and replace direct philanthropic
remittances.Spanish abstract:Este artículo analiza la filantropía de la diáspora realizada por
inmigrantes filipinos en Luxemburgo. Usando métodos etnográfi cos se
muestra la evolución de las prácticas filantrópicas establecidas por las organizaciones
de migrantes y como éstas se refl ejan en la historia y el perfi
l de la inmigración filipina a Luxemburgo. Recientemente, las remesas
directas han sido cuestionadas por la orientación filantro-capitalista de
meso impacto financiero, asegurando inversiones de capital para pequeñas
empresas. No obstante, la filantropía tradicional sigue siendo popular
a pesar del debilitamiento de las remesas directas y sin fines de lucro
de los migrantes, como una herramienta de corta visión, insostenible e
irracional. Queda por observarse si el meso impacto financiero obtendrá
un mayor control en el mercado y reemplazará las remesas filantrópicas
directas.French abstract:Cet article présente des données ethnographiques et des analyses
critiques liées à la philanthropie de la diaspora philippine au
Luxembourg. Il montre que l’évolution des organisations migrantes établit
des pratiques philanthropiques comme le reflètent l’histoire et le profil de l’immigration philippine au Luxembourg. Récemment cependant
les transferts d’argent directs ont été concurrencés par l’orientation philantrocapitalistique
de la mésofinance à impact social qui sécurise l’investissement
de capitaux pour les petites entreprises. Pourtant, malgré
l’ébranlement des transferts d’argent directs et non-lucratifs des migrants
comme outil de développement à court terme et non pérenne la philanthropie
traditionnelle reste populaire. Il reste à voir si la mésofinance à impact social gagnera un ancrage plus fort sur les marchés et si elle remplacera
les transferts d’argent philanthropiques directs.
IMPLEMENTING THE TOTAL PHYSICAL RESPONSE METHOD WITH WORD WALL PICTURE TO INCREASE DEAF STUDENTS’ VOCABULARY IN THE FIRST GRADE OF SMP LUAR BIASA NEGERI MARTAPURA
Authors: Harpiansi Harpiansi , Astuti Fatimah Kesuma 
Published: June 2019

Abstract : This research aimed to increase the English vocabulary mastery of the deaf students, especially in the material of instruction by using the total physical response method with word wall picture in the first grade of SMP Luar Biasa Negeri Martapura in the academic year of 2014/2015. The subject of this research consisted of 9 students. The method used in this research was Classroom Action Research (CAR) designed based on the model proposed by Kemmis and McTaggart. This research was conducted in three cycles, in which for each cycle consisted of 3 meetings. It consisted of a planning phase, acting, observing, and reflecting. To answer the research questions, qualitative and quantitative were collected. The qualitative data were obtained through observation, while the quantitative data were obtained through tests and a questionnaire. The result showed there was an increase of the deaf students’ English vocabulary mastery. The pre-cycle test mean score was 48.89, while the mean score in the test of cycle 1, cycle 2, and cyle 3 was respectively 56.67, 63.89, and 78.89. So, the criteria of success had been achieved. The data obtained through the questionnaire showed there was a positive response given by the students in the teaching-learning process of English vocabulary using the total physical response method with word wall picture. In which the mean score of the pre-questionnaire was 32.22%. Then the mean of the post-questionnaire was 77.04%, so it increased as much as 44.82%. Furthermore, the results of observation showed that deaf students were motivated in the teaching-learning process during the implementation of total physical response method with word wall picture. Keywords: Total physical response, word wall picture, vocabulary mastery, deaf students, and classroom action research.
FIGURE OF SPEECH TRANSLATION OF NOVEL TUESDAYS WITH MORRIE MITCH ALBOM WORKS BY ALEX TRI KANTJONO WIDODO CONTENT ANALYSIS RESEARCH
Authors: Efendi Ahmad 
Published: June 2019

This research generally aims to increase knowledge of the translation of a novel translation. Specifically to determine equivalence translations figure of speech, to know the techniques translation in translations figure of speech, and meaning shift of translations figure of speech in this novel Tuesdays with Morrie. The object of research is novel translation by Alex Tri Kantjono Widodo with the title Tuesday with Morrie Mitch Albom's work.The method used is qualitative method and the technique used is content analysis. Data collected by reading novels, collecting data by selecting a clause or sentence containing a figure of speech, quote them and identify then create a table. Furthermore, the sentences were analyzed by formal equivalence or dynamic equivalence.There are 87 identified sentences as a sentence containing a figure of speech. Sentences are divided into two correspondences that formal and dynamic equivalence. There were 70 sentences, or 80% containing formal equivalence and 17 sentences or 20% containing dynamic equivalence. Later, it was discovered seven translation techniques used by the translator of the novel Tuesday with Morrie. Finally, there are 3 meanings shift in translations figure of speech. Keyword: Figure of Speech, Content Analysis, Translation, Equivalence, Qualitative, Technique, Meaning Shift.
Caracterización de niños operados por labio y paladar hendido en la Orinoquía Colombiana entre 2008 y 2014
Authors: Vacca Devia Libardo , Quintero Vacca Julián , Pérez Gutiérrez Norton , Rubio Caicedo Sonia Del Pilar , Rodríguez Darabos Emma Isabel 
Published: June 2019

La patología congénita de niños con labio y paladar hendido es frecuente en la región, pero no ha sido caracterizada en la Orinoquía. El objetivo de este estudio fue describir las características de los niños intervenidos en un programa quirúrgico de labio y paladar hendido en Villavicencio. Tipo de estudio: Corte transversal descriptivo. Criterios de inclusión: menores de 18 años operados por labio y paladar hendido. Escenario: Hospital Departamental de Villavicencio, Colombia.
NIVEL DE RIESGO POR DESBORDE E INUNDACIÓN APLICANDO UN MODELO DE FLUJO DE ESCOMBROS EN LA QUEBRADA LLUTA PARA LA MINA KARLA EN TACNA
Authors: Laura Quispe Rosa , Pino Vargas Edwin , Avendaño Jihuallanga César 
Published: June 2019

Este trabajo busca explicar los criterios de modelación de los flujos de lodo y escombros, utilizando un modelo de análisis de flujos hiperconcentrados FLO-2D. Como datos de entrada se requiere la topografía digital del terreno, la geometría del canal, valores de la rugosidad del canal y de la planicie de inundación, hidrogramas de entrada (líquidos y sólidos), precipitación y propiedades reológicas de la mezcla agua-sedimento. La topografía para la modelación consiste de una topografía al detalle del cono de deyección y parte de la garganta. El hidrograma líquido calculado por procedimientos normales es utilizado en la modelación de flujos hiperconcentrados. Asimismo, los parámetros reológicos (viscosidad y esfuerzo de cedencia) son estimados de manera indirecta, comparando muestras de la quebrada con muestras tipo de la literatura. La quebrada modelada y simulada fue la quebrada Lluta que forma parte de la cuenca Caplina distrito Pachía, de la provincia de Tacna. Con la simulación de la quebrada, el programa FLO-2D nos reporta tirantes y velocidades del flujo de lodo, tanto en el cono de deyección como en la confluencia con el río Caplina. A partir de las salidas del programa se puede elaborar un mapa de amenaza que ayude a mitigar los efectos del huayco en la minaKarla de Tacna. El análisis de la información ha permitido establecer el aporte de sedimentos al torrente, con lo que es posible diseñar una estrategia para incrementar la seguridad aguas abajo de las quebradas en mención.
MASCULINITY, ILL HEALTH, HEALTH HELP-SEEKING BEHAVIOR AND HEALTH MAINTENANCE OF DIABETIC MALE PATIENTS: PRELIMINARY FINDINGS FROM BRUNEI DARUSSALAM
Authors: Idris Deeni Rudita , Hassan Nur Shazwana , Sofian Norashikin 
Published: June 2019

Background: Literature revealed that men tends to use healthcare services much lesser and visit much later, resulting in poor health outcomes. This is often regarded as a way of exhibiting masculinity. In Brunei, there is an increasing number of mortality resulting from the complication of diabetes mellitus, a non-communicable disease, which arguably can be prevented.
Objectives: To explore their health-help seeking behavior and health maintenance pattern of male diabetic patients in Brunei.
Methods: Qualitative research guided by phenomenology research design. COREQ Checklist was used to prepare the report of this study. Individual semi-structured interview on eleven men were conducted from February to November 2018. Interviews were audio-recorded, transcribed and analyzed thematically.
Results: Three themes were developed: “Maintaining health to enable the performance of masculine roles”, “Men delay seeking healthcare services”, and “Maintaining control and self reliance in looking after own sick body”.
Conclusion: Health is perceived as important - it enables men to perform their ‘masculine responsibilities’. When men are in ill-health and realized how this could jeopardize their masculine roles, they would actively involve in taking care of their own body. This suggested how masculinity is in fact context –dependent. Level of knowledge and experiences with healthcare services and treatments also influenced men decision in health-help. Despite evidence that suggests how men often decline involvement with health promoting activities and delay seeking health from healthcare professionals, it was found that being able to continue supporting their family act as a legitimate reason for them to access healthcare services.
Elektronik Belge Yönetimi Sistemlerinde Bilgi Varlıklarının Kullanımı
Authors: AYDIN Furkan , SAYDAM Varol 
Published: June 2019

Günümüz
teknolojisindeki değişimler her alanda olduğu gibi bilgi ve belge yönetimi
sistemlerinde de değişimi gerektirmiştir. Fiziksel ortamdaki belgelerin
üretiminden imhasına kadar olan süreci kapsayan yaşam döngüsündeki aşamalar,
günümüzde süreçlerin zorlaşması ve uzun zaman alması ile birlikte belge
yönetiminin elektronik ortamda olmasını zorunlu hale getirmiştir. Dijital
kurumlarda elektronik belge yönetimi sistemi (EBYS) ile üretilmiş
belgelerin korunması, sürdürebilirliği, güvenilirliği ve erişilebilirliğinin
sağlanması gerekmektedir. Dijital kurumların bilgi altyapısını oluştururken
deneyimli bilgi ve belge yöneticileri ile bilgi işlem personelleri, EBYS’nin
verimliliği ve kullanımı açısından kurumda üretilen belgeler ile ilgili kurumun
organizasyon yapısını dikkate almalı ve belge yöneticileri bilgi varlıklarının
belirlenmesini, sınıflandırılmasını ve bilgi varlıklarının güncel kalmasını
sağlamalıdırlar. Bu aşamadan sonra bilgi varlıklarının grup, derecelendirme,
saklanma süresi, yetkilendirme, erişilebilir, yetki, dosya boyutu ve
formatı belirlenmelidir. Ayrıca risk derecelendirmesinin de yapılarak kurumun
bilgi altyapısı oluşturulmalıdır. Bilgi varlığı; verimli bir şekilde
anlaşılması, paylaşılabilmesi, korunması ve kullanılabilmesi için tek bir birim
olarak tanımlanan ve yönetilen bir bilgi yığınıdır. Bilgi varlıklarının
tanınabilir ve yönetilebilir değer, risk, içerik ve yaşam döngüleri vardır. Bu
çalışmada kurumun bilgi güvenliği ve yönetim sistemi standardı kapsamında
varlık envanteri ve risk değerlendirme tabloları oluşturulmuştur. Varlıkların
fiziksel, dijital olarak tanımlanması ve ayrıştırılması, elektronik belge
yönetimi sistemi ile tespit edilmesi ve ilişkili olanların standart dosya
planına göre sınıflandırılması yapılmıştır. Bu araştırmada vurgulanmak istenen
kurumlarda üretilen elektronik belgelerin üretiminden imhasına kadar olan
süreçte belgelerin korunması, sürdürülebilirliği, güvenilirliği ve erişebilir
olmasıdır. Ayrıca bilgi varlıklarının kurumun dijital sürekliliğini sağlamada,
belgelere doğru şekilde ve kısa zamanda erişilmesinde kurumun elektronik belge
yönetimini verimli bir şekilde yönetmesini de önem arz etmektedir. Çalışma kapsamında
Basın İlan Kurumu’ndaki elektronik belge yönetimi uygulamalarındaki bilgi
varlıkları örnek olarak sunulacaktır.
Netativismo: problematizando o mito do Estado-nação nas redes digitais
Authors: Roza Erick , Carbonaro Gustavo 
Published: June 2019

O objetivo deste trabalho é discutir em que medida as redes digitais questionam a legitimidade do mito e da narrativa do Estado-nação. Para isso, desenvolvemos um pensamento sobre as transformações na ideia de Estado-nação como comunidade imaginada capaz de criar uma coincidência entre comunidade cultural e política. Nesse percurso, recuperamos conceito caro a esse tipo de estudo, a saber: a invenção das tradições. Na sequência, analisamos o período de consolidação do mito nacional nas sociedades modernas coincidente com a ascensão da burguesia ao poder, que encontra no Estado-nação uma forma de legitimar sua nova posição social, manipulando fatos passados e “inventando” tradições para criar narrativas históricas que representassem toda sociedade. A ilusão da comunidade nacional foi materializada e internalizada no imaginário coletivo com tamanha força, que permanece até hoje como parâmetro de organização social em todo o mundo.Argumentaremos quea própria definição de Estado (entendido como sistema pelo qual se exerce a gestão dos territórios, populações, fronteiras e sua economia) é colocada à prova pelos fluxos informativos e pelas redes digitais que fazem circular ideias, ações e recursos de uma nação a outra em poucos segundos. A tecnologia não reconhece fronteiras artificiais organizadas para gerir esses espaços de dominação entre os homens e nem mesmo seus diversos subprodutos na modernidade, partidos, sindicatos, burocracia, eleições representativas e também suas narrativas. Em resumo, é a tensão entre a forma Estado e a potência das redes digitais junto do netativismo que debatemos aqui.
Entrevista com Faustino Teixeira sobre sua experiência como egresso da primeira graduação de Ciência da Religião no Brasil
Authors: Costa Matheus Oliva da 
Published: June 2019

Na presente entrevista, realizada por email, um egresso da primeira turma de um curso de graduação em Ciência da Religião, nos relata sua experiência como estudante desse curso. Por um lado, o entrevistado Faustino Teixeira narra aspectos até então inéditos da primeira turma de cientistas das religiões formada no Brasil. Por outro lado, este professor também se formou em Filosofia e se tornou mestre e doutor em Teologia pela PUC-RJ e PUG-Ítalia, respectivamente. Toda essa formação lhe deu bases para se tornar um importante pesquisador no campo mais geral de estudos sobre religiões, e da Ciência da Religião, especificamente. Posteriormente até mesmo retornou como docente dos cursos de pós-graduação em Ciência da Religião na mesma universidade em que se formou nas suas duas graduações, a Universidade Federal de Juiz de Fora (UFJF). O diálogo que se segue apresenta elementos de história do primeiro curso de Ciência da Religião do ponto de vista de um dos seus estudantes dos anos 1970, mistos com a percepção posterior desse intelectual que deixou (e continua a deixar) sua marca nessa área. O principal objetivo da entrevista é registrar narrativas sobre as primeiras reflexões e fatos históricos que aludem a profissionalização de cientistas das religiões no Brasil. Mas também muitas outras questões são postas, fruto da complexidade do pensamento e da rica história do entrevistado.
Sea-level rise in Denmark: Bridging local reconstructions and global projections
Authors: Colgan William , Box Jason E. , Ribeiro Sofia , Kjeldsen Kristian K. 
Published: June 2019

Between 1850 and 2006 global mean sea level rose by 24 ± 18 cm. It is projected to rise a further 52 ± 21 cm under the Representative Concentration Pathway (RCP) 4.5 scenario, which approximates the carbon emissions reductions of the ‘Paris Agreement’ climate pathway. It is projected to rise 74 ± 28 cm under the RCP8.5 scenario, which represents a ‘business-as-usual’ climate pathway (Box & Colgan 2017). These rates of recent and future sea-level rise are faster than those reconstructed for previous warm intervals, such as the Medieval Climatic Optimum (c. 1000 to 1400 CE) and the Holocene Thermal Maximum (c. 7000 to 3000 BCE) (Gehrels & Shennan 2015). Moreover, palaeo reconstructions indicate a global sea-level sensitivity of two metres per degree of warming (Levermann et al. 2013).
The forces driving global sea-level change are complex. The global sea-level budget includes the transfer of land ice into the ocean, thermal expansion of seawater, changes in land water storage, and changes in ocean basin volume (Church et al. 2013). At the local scale, the evolving planetary gravity due to shifting water and ice masses, shifting oceanic and atmospheric currents and persistent tectonic and glacial isostatic adjustment processes can also be important. Sea-level changes around the globe are therefore far from uniform (Jevrejeva et al. 2016).
Here, we highlight the value of combining palaeo reconstructions of sea level, the measured tide gauge record, and projections of future sea level. This allows us to understand local sea-level changes from the recent past in the context of global projections for the near future (0 to 2100 CE). We explore the strong differences in local sea-level histories and future projections at three Danish cities: Skagen and Esbjerg, as they have contrasting glacio-isostatic adjustment histories, and Copenhagen, where we also compare local and global drivers of present-day sea-level rise based on previously published research.
Determining the Efficiency of Converting Magnetar Spindown Energy into Gamma-Ray Burst X-Ray Afterglow Emission and Its Possible Implications
Authors: Xiao Di , Dai Zi-Gao 
Published: June 2019

Abstract
Plateaus are common in X-ray afterglows of gamma-ray bursts. Among the few scenarios regarding their origin, the leading one is that there exists a magnetar inside and it persistently injects its spindown energy into an afterglow. In previous studies, the radiation efficiency of this process is assumed to be a constant at ≳0.1, which is quite simple and strong. In this work we obtain the efficiency from a physical point of view and find that this efficiency strongly depends on the injected luminosity. One implication of this result is that those X-ray afterglow light curves that show steeper temporal decay than t
−2 after the plateau phase can be naturally understood now. Also, the braking indexes deduced from afterglow fitting are found to be larger than those in previous studies, which are more reasonable for newborn magnetars.