bluuebunny/crossref_metadata_2025_split huggingface dataset:
الالتزام الضريبي " المفهوم ومداخل التحليل "
Authors: Al-kadawi Talal M. 
Published: July 2019

يعد الالتزام الضريبي من اكثر الموضوعات التي حظيت باهتمام المختصين في المالية العامة , فهو يعبر عن موقف المكلفين تجاه القانون الضريبي . فدرجة هذا الالتزام تؤشر مدى فاعلية النظام الضريبي . ونظرا لشيوع وتكرار عدم الالتزام الضريبي فقد اصبح ظاهرة ليست محلية وانما عالمية . وتختلف مسببات عدم الالتزام بين الدول ما بين يبنى وفق حسابات اقتصادية او وفق سلوكيات اجتماعية ونفسية .
لقد تعددت اراء المهتمين وهم بصدد تحليل هذه الظاهرة والوقوف على مسبباتها . فهناك من يوظف المدخل الاقتصادي القائم على تحليل العائد/الكلفة . وهناك من يوظف المدخل الاجتماعي الذي يركز على دور العنصر البشري في العملية الضريبية ومواقفهم الذاتية في علاقتهم مع الادارة الضريبية . وهناك من يوظف المدخل النفسي الذي يبنى على المنظورات والتصورات التي تجد ارتباطها وتفسيرها بالنظريات ذات الاساس النفسي والمعتقدات والمواقف . وقد خلص البحث الى ان الالتزام وان كانت نتائجه مالية فهو يجسد ابعاد اقتصادية واجتماعية وسياسية وتربوية تتشابك فيه العديد من العوامل . وبغية التخفيف من هذه الظاهرة على الادارات الضريبية عدم التركيز على الوظيفة الاداتية للجزاءات والعقوبات (الردع) وانما على الوظيفة التحديدية اي التركيز على الجوانب النفسية وبذلك ستصبح وظيفة الجزاءات سابقة وليست لاحقة .
Menilik Diskresi pada Satuan Pendidikan: Aktualisasi Sistem Pembelajaran Berbasis Mesjid TK Al-Furqan Kota Bukittinggi Sebagai Sebuah Inovasi Dalam Membangun Karakter Religius Pada Anak Sejak Usia Dini
Authors: Rozi Fachrur 
Published: July 2019

Sistem pendidikan nasional memiliki fungsi untuk mengembangkan kemampuan dan membentuk watak serta peradaban bangsa yang bermartabat dalam rangka mencerdaskan kehidupan bangsa. Dalam Undang-Undang Nomor 20 tahun 2003 tentang Sistem Pendidikan Nasional, Pasal 3 termaktub bahwa tujuan dari pelaksanaan sistem pendidikan nasional adalah untuk mengembangkan potensi peserta didik agar menjadi manusia yang beriman dan bertakwa kepada Tuhan Yang Maha Esa, berakhlak mulia, sehat, berilmu, cakap, kreatif, mandiri, dan menjadi warga negara yang demokratis serta bertanggung jawab. Salah satu capaian yang ingin diwujudkan dalam sistem pendidikan nasional ini adalah untuk menciptakan arah pembelajaran yang dapat menanamkan karakter mulia bagi peserta didik. Proses pembangunan karakter pada peserta didik akan lebih baik jika dilakukan sejak usia dini. Hal ini dikarenakan pendidikan yang diberikan sejak usia dini akan menjadi fondasi bagi dasar kepribadian anak dan sangat berpengaruh terhadap perkembangan anak selanjutnya. Penelitian yang dilakukan dengan metode penelitian kualitatif ini bertujuan untuk mendeskripsikan inovasi dalam sistem pembelajaran sebagai sebuah hasil dari diskresi yang dilakukan untuk menstimulasi pembangunan karakter anak sejak usia dini. Penelitian ini dilakukan dengan cara studi kasus di TK Al- Furqan Kota Bukittinggi, Provinsi Sumatera Barat. Untuk membangun karakter religius kepada peserta didiknya, TK Al-Furqan Kota Bukittinggi berinovasi melalui penerapan sistem pembelajaran berbasis mesjid. Inovasi sistem pembelajaran berbasis mesjid ini merupakan hasil dari diskresi yang dilakukan terhadap pelaksanaan Sistem Pendidikan dan Standar Pendidikan Anak Usia Dini. Sehingga menjadikan TK Al-Furqan sebagai TK satu-satunya yang ada di Kota Bukittinggi yang menerapkan sistem pembelajaran ini yang dapat dijadikan sebagai salah satu cara untuk membangun karakter pada anak sejak usia dini.
Best Practice Implementasi Model Kebijakan Pengelolaan Sampah Perkotaan
Authors: Liesmana Roza 
Published: July 2019

Penelitian dengan judul “Best Practice” Implementasi Model Kebijakan Pengelolaan Kebijakan Sampah Perkotaan” ini difokuskan pada implementasi model terbaik dalam kebijakan pengelolaan sampah perkotaan dengan lokus penelitian di Kota Padang dan Kota Payakumbuh. Sumber pembiayaan kedua kota best practice ini berbeda, Kota Padang dengan implementornya Dinas Kebersihan dan Pertamanan Kota Padang bekerjasama dengan PDAM Kota Padang dalam bentuk retribusi. Sedangkan pengelolaan sampah Kota Payakumbuh merupakan bentuk kerjasama antara Kota Payakumbuh, Kota Bukittingi dan Kabupaten Lima Puluh Kota dengan pembiayaan yang dianggarkan pada APBD Propinsi Sumatera Barat. Penelitian ini sendiri akan menjawab pertanyaan penelitian tentang bagaimana gambaran umum terkait dengan kebijakan persampahan? bagaimana implementasi model kebijakan persampahan? dan bagaimana rumusan model terbaik kebijakan persampaham di perkotaan? Metode penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan kelompok diskusi terfokus serta analisis terhadap dokumen pembiayaan kebijakan sampah. Sehingga dihasilkan kesimpulan bahwa pengelolaan sampah di kota Padang maupun kota Payakumbuh sama-sama belum efektif meskipun sumber pembiayaan pengelolaannya berbeda. Dalam implementasinya pada dua lokasi penelitian masih banyak ditemui kendala baik dari sisi implementor maupun dari sisi target grupnya. Sehingga model kemitraan yang paling rasional di dua lokasi adalah model implementasi mekanisme kerja mengutub (pooled) yakni masing-masing pihak (pemerintah-swasta) tidak saling tergantung satu sama lain dalam melakukan delivery mechanism atas keluaran kebijakan yang dihasilkan. Koordinasi yang dibutuhkan sangat minimal, dalam bentuk pembagian tugas yang jelas di awal ketika implementasi akan dilakukan. Setelah pembagian tugas disepakati maka masing-masing pihak dapat bekerja sendiri-sendiri untuk menjangkau kelompok sasaran sesuai dengan tugas masing-masing.
Pengaruh Lingkungan Kerja Fisik Dan Lingkungan Kerja Non Fisik Terhadap Kepuasan Kerja Pada Pengadilan Agama Muara Labuh Dan Pengadilan Agama Koto Baru
Authors: Ayuhana Witria Ayuhana , Syamsurizaldi Syamsurizaldi , Wandra Novera 
Published: July 2019

Kepuasan kerja merupakan salah satu aspek penting yang harus dimiliki oleh seorang pegawai agar mampu bekerja secara baik dan sesuai dengan yang diharapkan. Penelitian ini bertujuan untuk mengetahui: (1) Bagaimana gambaran Lingkungan Kerja Fisik, Lingkungan Kerja Non Fisik dan Kepuasan Kerja Pegawai Pengadilan Agama Muara Labuh dan Pengadilan Agama Koto Baru, (2) Apakah Lingkungan Kerja Fisik berpengaruh signifikan terhadap Kepuasan Kerja Pegawai Pengadilan Agama Muara Labuh dan Pengadilan Agama Koto Baru, (3) Apakah Lingkungan Kerja Non Fisik berpengaruh signifikan terhadap Kepuasan Kerja Pegawai Pengadilan Agama Muara Labuh dan Pengadilan Agama Koto Baru, dan (4) Apakah Lingkungan Kerja Fisik dan Lingkungan Kerja Non Fisik secara bersama-sama berpengaruh signifikan terhadap Kepuasan Kerja Pegawai Pengadilan Agama Muara Labuh dan Pengadilan Agama Koto Baru. Desain penelitian menggunakan desain deskriptif dan kausatif. Populasi dalam penelitian ini adalah seluruh pegawai Pengadilan Agama Muara Labuh dan Pengadilan Agama Koto Baru. Teknik pengambilan sampel menggunakan teknik Proporsional Random Sampling dengan sampel sebanyak 40 orang. Untuk memperoleh instrumen penelitian berupa kuesioner yang valid dan realiabel, peneliti melakukan uji validitas dan uji realibilitas.
Hasil penelitian menunjukan bahwa di Pengadilan Agama Muara Labuh dan Pengadilan Agama Koto Baru kondisi lingkungan kerja fisik berada pada kategori baik, Untuk lingkungan kerja non fisik berada pada kategori kurang baik dan kepuasan kerja berada pada kategori cukup baik. Berdasarkan uji T dan uji F, ditemukan bahwa lingkungan kerja fisik tidak berpengaruh signifikan terhadap kepuasan kerja, sedangkan lingkungan kerja non-fisik berpengaruh signifikan tehadap kepuasan kerja. Namun, setelah dilakukan uji simultan ditemukan bahwa lingkungan kerja fisik secara bersama-sama dengan lingkungan kerja non fisik memiliki pengaruh signifikan terhadap kepuasan kerja. Berdasarkan hasil penelitian ini, peneliti memberikan saran bahwa untuk memperhatikan dan meningkatkan kepuasan kerja pegawai di Pengadilan Agama Muara Labuh dan Pengadilan Agama Koto Baru, pimpinan pengadilan perlu memperhatikan lingkungan kerja non fisik yaitu terkait dengan suasana kerja, pengawasan dan perlakuan terhadap pegawai. Suasana kerja ini juga berkaitandenganlingkungan kerja fisik yaitu kebersihan, penerangan, fasilitas kerja dan pewarnaan ruang kerja.
Cobent (Community Based Environment) Dalam Pengelolaan Sampah Mandiri Guna Mewujudkan Pembangunan Berkelanjutan di Dusun Sukunan, Banyuraden, Sleman, DIY
Authors: Billah Nadiyah Salsa , Sari Devi Kumala , Khasanah Annisa Nur 
Published: July 2019

COBENT (Community Based Environment) merupakan tindakan maupun kegiatan yang dilakukan oleh individu atau masyarakat setempat dalam mengelola kelestarian lingkungan dengan mempertahankan kualitas lingkungan. Upaya konservasi dan pengembangan usaha meningkatkan kualitas lingkungan sangat ditekankan dalam konsep ini. Tujuan penelitian ini adalah untuk mengetahui konsep dan implementasi dari konsep COBENT dalam pengelolaan sampah secara mandiri guna mewujudkan pembangunan berkelanjutan di Dusun Sukunan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan metode deskriptif, yaitu penelitian yang bermaksud untuk memahami fenomena tentang apa yang dialami oleh subjek penelitian. Melalui metode penelitian tersebut, peneliti leluasa untuk memperoleh data fakta secara detail sehingga data yang diperoleh mampu menjawab pertanyaan. Hasil penelitian dengan konsep COBENT dalam Pengelolaan Sampah Mandiri di Dusun Sukunan ditemukan bahwa dari aspek partisipasi, stakeholders, faktor penggerak, konservasi lingkungan beserta dampak yang ditimbulkan saling berkaitan dan mendukung satu sama lain. Implementasi COBENT yang diterapkan dalam pengelolaan sampah secara mandiri menjadi salah satu usaha untuk mengubah nilai sampah menjadi sesuatu yang bisa bermanfaat baik secara ekonomi maupun lingkungan. Dari upaya COBENT dalam pengelolaan sampah secara mandiri yang dilakukan secara berkesinambungan sehingga mampu mewujudkan pembangunan berkelanjutan di Dusun Sukunan serta mampu menjadi support system yang utama dan best practiced bagi daerah lainnya.
Formation of the Library Collections of Zelinsky Institute of Organic Chemistry of the Russian Academy of Sciences in 1940-ies
Authors: Evdokimenkova Yulia B. , Soboleva Natalya O. 
Published: July 2019

This study expands the understanding of rare books — witnesses of the events of the World War II.The initial stage of formation of the library collections of Zelinsky Institute of Organic Chemistry of the Russian Academy of Sciences (IOC RAS, Department of the Library for Natural Sciences of the Russian Academy of Sciences) occurred in the 1940s. Acquisition sources of literature were very diverse, so the collections contain books from the libraries of various institutions of the Russian Empire and the USSR. Among foreign publications, there are monographs and periodicals from the displaced collections of libraries of the German industrial organizations and educational institutions, received after the Great Patriotic War. Monographs of the library of the German Chemical Society were returned to the GDR in 1956. Books of industrial companies “Vereinigte Stahlwerke”, “Deutsches Kalisyndikat Bucherei”, “Berndorfer Metallwarenfabrik Arthur Krupp A.G.”, “I.G. Farbenindustrie” and other are hitherto stored in the library holdings of IOC RAS. I.G. Farbenindustrie was the largest German chemical concern; it had its own laboratories for carrying out scientific research. Many famous chemists, including four Nobel laureates, worked there. The concern collaborated with the Nazi regime, developing artificial fuel, synthetic rubber, toxic substances. It had its own factories (Werk Auschwitz) and concentration camp in Auschwitz. The laboratories conducted chemical studies, and prisoners were involved in it. Providing scientific work with literature was an important component, so the laboratories had their own libraries. After the end of the War, most of the books probably remained on the territory of the plant, which was given to Poland. On its basis, the scientific and technical library of the laboratory was formed there, which later became part of the Chemical Institute. Some of the books from the Werk Auschwitz library got to the USSR, and some of them were transferred to the library of IOC RAS.This article for the first time considers the collections of IOC RAS from the point of view of the field-specific literature published before 1945. Copies with marks of domestic and foreign organizations, personal signs and autographs of scientists are especially valuable. These books can be attributed to the book monuments of the World War II. Thus, one of the most important tasks of the library now is to preserve and study them.
The Role of Libraries in Organizing and Conducting Leisure Activities for Children and Youth in the Stalingrad Region in the Period of 1945 through the early 1950-ies
Authors: Lipatov Alexandr V. 
Published: July 2019

The article examines the conditions, tasks and main trends of the libraries in the Stalingrad region in the post-war period (1945 — early 1950s). Materials of periodicals and local history publications, as well as reporting materials related to the work of libraries in the specified period serve as a sourse base for the study.In the context of the revival of Stalingrad and the Stalingrad region, the priorities for the state and society were those aimed at restoring the socio-economic potential and the cultural sector. The author emphasizes that, in this development vector, an important aspect of the activities of cultural institutions was organization of leisure activities for children and youth.Libraries of the region were among the first cultural organizations that began to open their doors after the battle of Stalingrad and the end of the Great Patriotic War, so they had to carry out extensive political, mass, cultural and educational work for the population, including children and youth.In the wake of the devastation of the entire socio-cultural sphere and infrastructure of the city and the region, the poor resource base of educational and cultural institutions, it was important to create conditions for adaptation to peaceful circumstances, to counteract child homelessness, to unite the creative forces of young people and to increase their cultural and educational level. Urban and rural libraries, reading rooms and libraries at clubs become actively involved in solving socially significant problems through various forms, methods and means of organizing children’s and youth leisure and recreation.For the first time in a long time, libraries began to organize holidays and recitals, open readings of fiction for schoolchildren, and meetings with visiting and local cultural figures for young people. The important place in the leisure of young people was given to self-education and improving the culture of reading, that emphasized the special importance of the library as a centre of knowledge and a model of preservation of cultural norms.The author concludes that libraries have played a major role in the organization of leisure of children and youth, and their activities served as an important auxiliary resource of party cells and public organizations to restore the entire cultural sector of the city and region.
Library and Book in the Digital Age: Project Development Vectors
Authors: Volkhonskaya Elena N. 
Published: July 2019

The purpose of the article is understanding of the place and role of the Russian State Library — the National library of the country — in the development of book industry as an active participant in the modern exhibition process of the event-related nature, including the “Red Square” book festival, held this year for the fifth time.The Russian State Library has the capability not only to present its own publishing products at the festival fair, revealing its rich collections, but also to position itself as an active subject of communication, stimulating the book market and giving the publishing business the meaning and values of socio-cultural activity.The book festival, which took place on June 1—6, 2019 in the centre of Moscow, dictates certain formats for presenting the versatile activities of the Library and reveals its strong project focus. Based on the material of major professional branch events of the Russian State Library (RSL) within the framework of the “Red Square” book festival and a number of publications of periodicals, the article considers the project development trends of the RSL related to the implementation of the “Culture” National Project 2019—2024. The author highlights the new trends in book publishing, distribution of publishing products and development of library projects, as well as considers the essential characteristics and outlines the main stages of work of departmental projects on modernization of municipal regional libraries and National Electronic Library (NEL).The joint strong discussion of at first glance purely library projects in the publishing environment expands the library-information space, creates grounds for the formation of multi-level communications and corrects approaches to resolving the problems.
A Retrospective Analysis of the Prevalence of Distribution of Oral Mucosal Lesions (OMLs) among the People Of Delhi NCR
Authors: Simran Kaur  , Aseem Singh  , Rahul Singh  
Published: July 2019

INTRODUCTION: The presence of Oral Mucosal Lesions (OMLs) in one’s oral mucosa can lead to unwanted consequences and mostly are due to tobacco use.
AIM: To document the prevalence of OMLs among patients of Delhi NCR and provide health education counselling to those under the grip of this evil practice.
MATERIAL AND METHODS: We retrospectively analyzed the data of a total of 402 subjects visiting various screening camps in Delhi NCR and recalled a total of 174 patients, out of which 161 reported back to us for further diagnosis and screening of OMLs. The examination of patients in the camp were an ADA type III examination. All patients we given a health education while tobacco users were also given a specialized one-on-one health education regarding the tobacco and its ill effects as well as techniques for cessation. A descriptive analysis of the sample was first performed using means (±standard deviation (SD)) for continuous variables and frequencies (proportions) for categorical variables. The chi-square test was used for statistical analysis and to find significant difference, if any.
RESULTS: Among the 402 subjects screened, the mean age was 33.24±6.74 Years and most of the study population belonged to the age group of 25-60 Years [178(44.3%)]. 301(74.8%) of the study population were males. The main chief complaint was periodontal problem [187(46.5%)], while 15 patients (3.73%) came for regular check-up. The prevalence of leukoplakia was found to be 8.70% and OSMF was found to be 6.21%. A significant difference was seen among gingivitis with respect to age and gender (p<.05), leukoplakia and frictional keratosis was seen significant in relation to gender. In all significant cases, Males were more prone to get these OMLs as compared to females
CONCLUSION: It is advised that regular Oral Health Drives and counselling sessions be arranged for the people of elhi NCR to reduce the burden of the OMLs.
Dengue and Chikungunya Fever: Oral Manifestations
Authors: Indrajeet Singh  , Naresh Sharma  
Published: July 2019

The vector borne diseases of dengue and chikungunya mainly affect the African and South Asian countries. Its prevalence increases in the summer and monsoon seasons due to an increase in breeding sites and External Incubation Period (EIP) of the virus. Primarily caused by an infectious bite of the Aedes aegypti female mosquito, this disease has a variety of systemic signs and symptoms. However, the oral manifesatations might be ignored. This review aims to enlightens the healthcare researchers with knowledge regarding the oral manifestations of dengue and chikungunya.
Drawing and Longing
Authors: Bowen Eleanor 
Published: July 2019

This essay incorporates both images and text in order to examine how the concept of "juvenilia" applies to a visual artist. The author, a practising artist, revisits her own childhood drawings as a means of considering what it is to make images, to think and feel through picturing, and as a means of reflecting on her visual practice in relation to narrative, performance and archaeological process. Readers are offered here a paratext, that is, a text-with-image piece that draws out subject matter through pairings or clusters of text with text, image with image, or text with image.
Ficções de análise: detalhe, intriga visual e “arqueologia hermenêutica” em Tren de sombras (1997)
Authors: Oliveira Jr. Luiz Carlos 
Published: July 2019

O artigo aborda o que podemos chamar de uma “ficção
de análise”: uma narrativa concentrada na investigação
de uma imagem ou de um conjunto de imagens, as
quais são examinadas por um olhar exacerbado e
curioso, faminto por intrigas ópticas e descobertas
surpreendentes. Veremos como esse olhar típico da
modernidade visual no Ocidente se manifesta em
Tren de sombras (Jose Luis Guerin, 1997), cujos
principais precursores cinematográficos são Blow up
(Michelangelo Antonioni, 1966) e A hipótese do quadro
roubado (Raul Ruiz, 1978). O objetivo é mostrar como
esses filmes fornecem um modelo experimental de
investigação visual e análise metafílmica.
O imbricamento do espaço e do tempo nos filmes O Espelho e Amor
Authors: Moran Patricia , Gonçalves Carolina 
Published: July 2019

Ao apresentar e discutir as estratégias de
construção espaço-temporal nos filmes Amor, de
Michael Haneke, e O Espelho, de Andrei Tarkvoski,
buscamos problematizar a utilização do planosequência
e relacionar estratégias estilísticas
que fazem do imbricamento do espaço e do tempo
recurso mnemônico.
Paisagens em desaparição. Cinema em Pernambuco e a relação com o espaço
Authors: Prysthon Ângela Freire 
Published: July 2019

O cinema realizado em Pernambuco vem afirmando
de maneira enfática sua preocupação com o espaço,
especialmente através de ficções e documentários
que elaboram as transformações na paisagem da
região e nas cidades (sobretudo o Recife). Este ensaio
pretende analisar essa relação com o espaço no
cinema contemporâneo realizado em Pernambuco a
partir de quatro filmes: Avenida Brasília Formosa
(2010), de Gabriel Mascaro, O som ao redor (2012),
de Kleber Mendonça Filho, Eles voltam (2013), de
Marcelo Lordello, e Brasil S/A (2014), de Marcelo
Pedroso. São filmes de naturezas, texturas e gêneros
distintos, mas que parecem ter em comum a produção
de imagens de transição, as quais registram a
desaparição de formas de vida, as mudanças na
paisagem e as ruínas tanto dos velhos modos de vida,
como das novidades do capitalismo predatório, que,
de certo modo, já nascem obsoletas. Um dos nossos
objetivos é também discutir qual é o papel do que
podemos chamar de “imagens de desaparição” (de
paisagens, de cidades, de pessoas, de hábitos) na
constituição e afirmação do cinema regional no Brasil.