bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Peran Dan Tantangan Konsultan Pajak PT. Abc Dalam Pengelolaan Pajak Pertambahan Nilai (PPN) Klien
Authors: Adelia Dian Nuningrum , Sunani Avi 
Published: October 2024

Pajak pertambahan nilai (PPN) memiliki peran penting terhadap suatu perusahaan. Perusahaan memerlukan bantuan dari konsultan pajak untuk melakukan pengelolaan PPN. Jenis usaha di perusahaan yang menggunakan jasa konsultan pajak beragam, baik jenis usaha jasa, jenis usaha dagang, maupun jenis usaha manufaktur. Pada penelitian ini menggunakan metode kualitatif deskriptif dengan melakukan wawancara semi terstruktur dengan konsultan pajak sebagai data primer. Konsultan pajak memainkan peran penting dalam membantu klien untuk memahami, mematuhi, dan mengelola PPN secara efisien sesuai dengan regulasi yang berlaku. Peran dari konsultan pajak untuk klien dengan memberikan nasihat tentang interpretasi aturan PPN yang kompleks dan beragam, serta membantu dalam merancang strategi pengelolaan PPN yang optimal untuk mengurangi beban pajak dan memaksimalkan kepatuhan perpajakan. Pada artikel ini memuat mengenai tantangan apa saja yang dihadapi konsultan pajak saat melakukan pengelolaan PPN. Pentingnya peran konsultan pajak dalam mendukung kepatuhan perpajakan yang tepat dan efisien dalam konteks pengelolaan PPN. Konsultan pajak diharuskan untuk selalu memperbarui informasi mengenai peraturan, serta kebijakan pajak yang berlaku. Adapun penulis menyarankan lebih banyak dalam melakukan pengumpulan data primer melalui wawancara dengan menambah jumlah narasumber untuk meningkatkan validitas data terkait gabungan/triangulasi
Физическая культура в системе высшего образования в нефизкультурных вузах США, Европейского союза, России и Китая: сравнительный анализ
Authors: Су В. , Линь Х. , Мазгялите С. , Сидоренко Т. 
Published: October 2024

в статье приводятся результаты сравнительного анализа физической культуры в системе высшего образования в нефизкультурных вузах США, Европейского Союза (ЕС), России и Китая. Существующие особенности физического воспитания учащихся непрофильных университетов выбранных стран позволили выделить критерии для проведения сравнительного анализа: законодательное регулирование развития физической культуры в системе высшего образования, развитие спортивной деятельности, совмещение учебных и внеучебных занятий физической культуры, ментальное отношение, наличие спортивных клубов в организационной структуре непрофильных вузов. В соответствии с проведенным сравнительным анализом были выделены сходства и различия особенностей системы физического воспитания и культуры студенческой молодёжи. Для всех стран характерно наличие спортивных клубов в организационной структуре непрофильных университетов, в большинстве стран физическая культура студентов регулируется на законодательном уровне (за исключением США), а развитие спортивной деятельности носит массовый характер (за исключением России). Однако имеются различия, обусловленные совмещением учебных и внеучебных занятий физической культуры в университетах, ментальным отношением молодых людей к физической культуре и спорту, формированием физических и духовных начал среди студентов посредством методики физического воспитания.
the article presents the results of a comparative analysis of physical education in the higher education system in non-physical education universities in the USA, the European Union (EU), Russia and China. The existing features of physical education of students at non-core universities in selected countries made it possible to identify criteria for conducting a comparative analysis: legislative regulation of the development of physical education in the higher education system, the development of sports activities, the combination of academic and extracurricular physical education classes, mental attitude, the presence of sports clubs in the organizational structure of non-core universities. In accordance with the comparative analysis, the similarities and differences between the features of the physical education system and the culture of student youth were highlighted. All countries are characterized by the presence of sports clubs in the organizational structure of non-core universities; in most countries, the physical education of students is regulated at the legislative level (with the exception of the USA), and the development of sports activities is widespread (with the exception of Russia). However, there are differences due to the combination of academic and extracurricular physical education classes at universities, the mental attitude of young people to physical education and sports, and the formation of physical and spiritual principles among students through physical education methods.
Формы обращения в английской традиции конца XVIII – начала XIX вв.
Authors: Мангушев С.В. , Шехтман Э.Н. 
Published: October 2024

данная статья посвящена проблеме употребления форм обращения, принятых в английской традиции в XVIII-XIX вв., при этом устные и письменные формы обращения рассматриваются на материале классического английского романа Джейн Остин «Гордость и предубеждение». Рассматриваются формы обращения супругов, детей и родителей, родственников, друзей и знакомых, а также формы обращения к домочадцам и слугам. Целью исследования было показать своеобразие форм обращения эпохи Джейн Остин, их отличие от форм обращения, принятых в современном английском обществе. Для этого необходимо было решить следующие конкретные задачи: во-первых, были рассмотрены формы обращения, принятые в дворянской среде и дворянской семье в частности, в том числе формы обращения друг к другу супругов, формы обращения детей к родителям, формы обращения родителей к детям, во-вторых, были рассмотрены формы обращения господ к слугам (и, в частности, домоправительницам), в-третьих, формы обращения к друзьям и знакомым из более или менее близкого окружения. Попутно был рассмотрен такой важный аспект проблемы, как устные и письменные формы обращения. Практическая значимость исследования заключается в возможности использования результатов, наблюдений и выводов, полученных в исследовании, в преподавании теоретических (лексикология, стилистика, спецкурс по лингвокультурологии) и практических курсов английского языка в высшем учебном заведении.
the present article is devoted to the usage of forms of address, accepted in the English tradition of the XVIIIth – XIXth centuries, the forms are regarded on the subject matter of the classical English novel “Pride and Prejudice” by Jane Austen. The forms regarded are forms of address of spouses, children and parents, relatives, members of the household (housekeepers) and servants. The aim of the research was to demonstrate the peculiarities of the forms of address accepted in the epoch of late XVIIIth – early XIXth centuries, their difference from the present forms of address. To implement this aim it was necessary to solve the following concrete tasks: first, to study the forms of address accepted in the families of English gentry, in particular, forms of address of spouses to each other, forms of address of children to parents and parents to children, secondly, forms of address of masters to housekeepers and servants, thirdly, forms of address of more or less distant acquaintances and friends. At the same time, such an important aspect of the problem was regarded as oral and written forms of address. The practical significance of the present article consists in the fact that its observations and conclusions may be used in the process of teaching of the higher educational institutions’ students the theoretical (lexicology, stylistics, linguoculturology) and practical courses of the English language.
Competencias pedagógicas y profesionales en la Figura Profesional Producción Agropecuaria
Authors: Carvajal Benavides José Gabriel , Martínez Tabara Omar Jovanny , Garcia Hevia Segress , Layana Bajaña Eleonora Melissa 
Published: October 2024

En el contexto actual de creciente conciencia sobre la importancia de la sostenibilidad ambiental y agrícola, el fortalecimiento del manejo de unidades de producción agropecuaria hacia prácticas más sostenibles se ha convertido en una prioridad tanto a nivel local como global. Por los que las estrategias pedagógicas deben ser diseñadas considerando las condiciones del país, así como la necesidad de involucrar a múltiples actores vinculados al proceso de fortalecimiento del manejo de unidades de producción agropecuaria hacia la sostenibilidad. En este sentido, el objeto de estudio fue el análisis de las estrategias pedagógicas utilizadas por los docentes en el módulo formativo «Manejo de una Unidad de Producción Agropecuaria Sostenible» en la Unidad Educativa del Milenio “Célica”. Para la recolección de información se empleó la observación, se aplicaron encuestas, entrevistas y grupos focales, así como también análisis documental. El estudio encontró que las percepciones de los docentes sobre sus roles y prácticas son generalmente positivas debido a las buenas calificaciones. Sin embargo, también reconocen la necesidad de contar con equipo, materiales y tiempo adecuados para actividades prácticas. El estudio enfatiza la necesidad de enseñanza y aprendizaje prácticos, fortalecimiento de las conexiones comunitarias y desarrollo de habilidades de emprendimiento en los estudiantes.
Generalising Personalised Exploration and Organisation of Sonic Spaces: Metacultural Approaches
Authors: Dean Roger Thornton , Evans Sandra J. 
Published: October 2024

Personalised creative computational or manual/performative exploration and perceptual experimentation with the basic sonic and structural materials of music can initiate novel expression. We propose a generalised metacultural approach that can encourage this process, while secondarily readying its users for intercultural music-making. Amongst such basic mutable musical elements we distinguish six: rhythm, pitch, timbre, dynamics, hierarchical structure and creator-interaction, each with their attendant structuring processes that anyone in any culture might consider as tools of expression. Formed cultures differ in their ranges of expectations as to stylistic fixity or flux; metaculture can freely choose its type and degree of variability. We propose five general exploratory principles, converting: discrete categories into usable continua; linearities or sequences into non-linearities or re-orderings; separations into overlays or vice versa (in space, time and other respects); or using: partial randomisation; and novel hierarchies. All the approaches we propose are susceptible to computational application, while most are underutilised. We present brief surveys of cognition of each of the sonic materials, illustrating that much remains only partially researched (whereas some dogma is often meekly accepted). This in turn supports the view that practical exploration by musicians can provide perceptible and usable creative innovations. We discuss briefly the sociocultural implications of such a novel generalised exploratory metaculture, likely requiring corresponding cognitive learning and adaptation. We conclude that in any current environment one could strive both to respect traditions and cultural sensitivities, and to evolve new musics.
Governing Surveillance: Digitalisation, data protection and democracy
Authors:   , Padden Michaela 
Published: October 2024

In an era of rapid digital transformation, we are increasingly subject to surveillance practices, despite acknowledgement of their anti-democratic effects. How is it that surveillance practices, once condemned as corrosive to democratic rights and freedoms, are now prevalent in democratic states? This thesis explores this question by asking how surveillance practices are governed in regulation, policy and practice. Drawing on governmentality studies and using Carol Bacchi’s WPR (What’s the Problem Represented to Be?) approach to policy analysis, the thesis identifies ‘problem representations’ in EU/EEA digitalisation and data protection regulation. The thesis finds that data protection and digitalisation policies are shaped by neoliberal rationalities, often prioritising economic growth over fundamental rights. Moreover, surveillance practices are normalised through risk-based regulation, which legitimises practices such as profiling and scoring when deemed to have met a threshold of ‘trustworthiness’. To highlight the contingency of our present model of digitalisation, the thesis traces representations of surveillance practices over time, highlighting a shift from outright rejection of surveillance practices as anti-democratic to a nuanced acceptance, re-branded in terms of economic progress, public interest and individual customisation. The thesis challenges the perceived neutrality and inevitability of surveillance technologies coupled to our current model of digitalisation, opening up possibilities for resistance and alternative models.
Forecasting Emerging Product Trends in Smart Supply Chains
Authors: Mao Jianing , Hu Wenqing , Wen Xin 
Published: October 2024

This paper aims to develop innovative solutions using multi-modal data to predict emerging product trends in the market. By combining data flow, historical product information, and the latest market open data, our solution empowers companies to proactively adjust their supply chain and grasp emerging market trends, leading to supply chain optimization and enhanced consumer satisfaction. The proposed solution involves the establishment of machine learning models for big data analytics, focusing on product selling, consumer behaviors, and emerging markets. The first part of the solution is applying various quantitative methods to forecast the sales of the products available in the dataset. Then, we can process and analyze unstructured data like product reviews and social media posts by applying natural language processing (NLP) and time series analysis, providing insights into psychological and cultural factors. We use data dashboards to present Integrated Analysis, Sales Forecast, and Customer Review Analysis. The generated Data dashboards can be used for effective supply chain and e-commerce data management. Forecasting product trends allows companies to optimize supply chain management and adjust strategies based on accurate predictions. The approach offers valuable customers and market insights for informed decision-making.
Impact Of Sports Activities And Yoga On Behaviour Of School Student
Authors: Garima Bali  
Published: October 2024

This paper explores the scientific view that has been gathered on the contributions and advantages of sports activities and yoga exercises in schools for each adolescent, specially school going children. Any form of physical activity good for children of any age either it is any form of Sports activities, yoga exercises, Zumba, aerobics etc any form of physical activities helps in strengthen the body and improve bone density. There are so many reasons to do sports activities. Daily based physical activities in early age make child sound and healthy with strong bones and good body coordination. Sports activities were the part of our culture from last many decades in old ages sadhu mahatmas use yoga to maintain their body system and Raja Maharaja were also used to play different games and sports to maintain their life healthy and strong. Sports activities provide over all benefits to every individual. Research shows that sports activities provide holistic development to school going children and Number of research proves children’s development in a number of domains:
Multiple levels of crypto-fiduciary security unforgeable stamp
Authors: Junior Onana Edouard Patrick 
Published: October 2024

The paper introduces the concept of a multi-level crypto-fiduciary security system, focusing on the development and implementation of an unforgeable stamp mechanism. This security architecture integrates cryptographic techniques with fiduciary principles to create a robust authentication framework that ensures data integrity, confidentiality, and trust in transactions. The unforgeable stamp serves as a cryptographic seal that is tamper-proof, traceable, and resistant to counterfeiting or duplication, providing enhanced protection against fraud and unauthorized access. The proposed system leverages multiple layers of encryption, key management, and blockchain technology to achieve a secure and verifiable method of transaction validation. This work aims to address critical security challenges in financial, governmental, and other sensitive applications, where trust and data authenticity are paramount.
Practice and Study of Artificial Intelligence Empowering the Courses Construction and Values Education in New Engineering Disciplines—Taking The Course “Electromagnetic Fields and Electromagnetic Waves” as an Example
Authors: Jiang Xiaoqing , Li Nianqiang , Li Zhongtao , Cui Shiyao , Wei Changzhi , Wang Lingyin , Zhao Yue , Yuan Hua 
Published: October 2024

The development of Artificial Intelligence (AI) has brought more opportunities and challenges to the reform of new engineering disciplines education, which helps students to achieve borderless learning and realize student-centered intelligent teaching in both physics and cyberspace space according to individual differences. AI effectively improves the high-level learning goals of students from multiple dimensions and the quality of teaching. This paper takes the reform of the course Electromagnetic Field and Electromagnetic Wave as an example to explore the role of AI in new engineering disciplines education and its promotion effect on curriculum ideological and political education. It discusses the application of AI in all aspects of teaching design and the potential prospect of AI-enabled curriculum resource construction. Meanwhile, the necessity and implementation guarantee of values education in AI-enabled teaching process is analyzed. And an example of course design is used to illustrate the work to improve students' innovation ability, practical ability, and social responsibility in teaching. This paper provides a new perspective and practical path for the courses construction of new engineering disciplines and curriculum ideological and political education, which has certain theoretical and practical significance for promoting higher education reform.
Impact of Human Resources Management Activities on Staff Development and Performance at Nigeria National Information Technology Development Agency (NITDA)
Authors: Ochala Mark 
Published: October 2024

This study assessed the impact of Human Resources Management (HRM) activities on staff development and performance at the National Information Technology Development Agency (NITDA) Abuja. The research adopted a descriptive survey design, targeting the entire staff population of NITDA. A total of 400 staff members constituted the study population, with a sample size of 150 respondents selected using simple random sampling to ensure representation across various departments. Data were collected using both primary and secondary sources. Primary data were gathered through structured questionnaires and interviews, while secondary data were sourced from official reports, HR manuals, and relevant literature. The finding of the study revealed that recruitment and selection practices at NITDA, Abuja did not significantly influence staff development and performance. The results also indicate that training and development practices at NITDA Abuja have a positive and significant impact on staff development and performance. In conclusion, this study reveals that recruitment and selection practices at NITDA, Abuja, significantly influence staff development and performance. Training and development practices at NITDA have been found to have a positive and significant impact on staff performance and development. Based on the findings; the study recommends that; NITDA should re-evaluate its recruitment and selection practices to ensure they are aligned with the organization's development goals. NITDA should implement continuous and periodic professional development programs that focus on both technical and soft skills to sustain and further enhance employee performance. NITDA should consider developing personalized training plans that cater to the specific needs of employees. This can help address skill gaps and lead to improved overall productivity and performance. The practical implication is to effectively train and develop programs that would improve, leading to higher employee satisfaction and retention rates. Regular training can enhance employees' technical competencies, allowing NITDA to remain competitive in the technology space, and improving organizational outcomes.
Transitioning to Insulin Analogs in Tunisian Children with Type 1 Diabetes: Efficacy and Safety.
Authors: Marzouk Asma , Lajili Mariem , Ben Yahya Ilyes , Thebti Rahma , Ayeb Saad , Bouaziz Asma 
Published: October 2024

Introduction: there is a lack of research evaluating the impact of therapeutic switching from human insulin to analogues, particularly in paediatric populations from low- and middle-income countries.
Aim: The study aimed to retrospectively assess the effectiveness and safety of transitioning from human insulin to insulin analogs in Tunisian children with diabetes.
Methods: This retrospective descriptive study included children with type 1 diabetes who changed their insulin therapy protocol after at least one year of treatment with human insulin. Clinical, therapeutic, and glycaemic homeostasis parameters were assessed following the transition from human insulin (NPH + rapid-acting insulin) to the Basal-Bolus insulin analog- protocol.
Results: The study included 60 patients. Following the switch, all patients showed a significant reduction in mean fasting blood glucose levels (11.11 mmol/l vs. 8.62 mmol/l; p=0.024). Glycated haemoglobin A1C levels decreased notably in children who adhered to their diet (from 9.93% to 8.38%; p=0.06) and/or engaged in regular physical activity (from 10.40% to 8.61%; p=0.043). The average number of hypoglycemic events per year decreased from 4.03 events/year to 2.36 events/year (p=0.006), along with a decrease in the rate of patients hospitalized for acid-ketotic decompensation (from 27% to 10%; p=0.001). Financial constraints led to 82% of patients reusing microfine needles ≥2 times per day, and 12% were compelled to revert to the initial insulin therapy protocol due to a lack of access to self-financed microfine needles or discontinued social coverage.
Conclusions: Although insulin analogues offer clear benefits, their use poses challenges...(abstract truncated at 250 words)