bluuebunny/crossref_metadata_2025_split huggingface dataset:
دور السياسة المالية في التنويع الاقتصادي في العراق بعد 2003
Authors: عصام عبد الخضر سعود  , علي مهدي عباس البيرماني  
Published: October 2024

سعى البحث الى توضيح تحليل دور السياسة المالية في تحقيق التنويع الاقتصادي من خلال استعراض مفهوم السياسة المالية وادواتها فضلا عن مفهوم التنويع الاقتصادي ومؤشراته وصولا الى الجانب العملي من خلال استعراض مؤشرات الناتج المحلي الاجمالي ومؤشرات الصادرات النفطية ونسبتها للصادرات الاخرى فضلا عن واقع الايرادات النفطية ونسبتها الى اجمالي الايرادات العامة ،وقد اظهرت نتائج الدراسة صحة فرضية البحث بضعف دور السياسة المالية في تحقيق التنويع وتم ذكر جملة من لعل ابرزها اعادة النظر في هيكلية الناتج المحلي من خلال تنشيط الانشطة السلعية خاصة القطاع الصناعي والزراعي ورفع نسبة مساهمتهما في توليد الناتج المجلي الاجمالي.
Peningkatan Pemahaman Pelaksanaan Kewajiban Pajak bagi Pelaku UMKM di Kota Bekasi
Authors: Biettant Rubiatto , Bieattant Licke , Andrian Prima Dedi , Syamsurizal Syamsurizal 
Published: October 2024

UMKM Komunitas Perempuan Tangguh Nasional (KOMPETeN) , merupakan salah satu Pelaku UMKM menjadi komponen masyarakat yang berperan sebagai pembayar pajak. Sebanyak 2,3 Juta pelaku UMKM terdaftar menjadi Wajib Pajak atau kurang lebih 3,6% dari Total 64,1 Juta Pelaku UMKM yang tercatat di Kementerian UMKM pada Tahun 2018. Pelaku UMKM selama ini menjadi penopang perekonomian Nasional dan terbukti memberikan kontribusi kurang "lebih 60% PDB Indonesia dan dianggap “Usaha Tahan Banting” saat perekonomian Indonesia Mengalami Turbulansi pada Tahun 2018, dan selama Pandemi Covid 19. Pemerintah dan Dirjen Pajak melalui Strategi dan Kebijakan Pemerintah berupaya mendukung Pelaku UMKM salah satunya dengan Kebijakan Insentif Pajak UMKM sebagai wujud pelaksanaan kewajiban Pajak secara Self Assessment. Menurut Mardiasmo (2019) Self Assessment System merupakan system pemungutan pajak yang memberikan kewenangan kepada Wajib Pajak untuk menentukan sendiri pajak yang terutang dan dapat diartikan bahwa sistem tersebut menuntut Wajib Pajak untuk menghitung. Disamping itu Pemerintah dan DPR juga telah men-sahkan UU Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP). Dalam aturan ini, pemerintah memastikan memberikan sistem perpajakan yang berkeadilan, sehat, efektif, dan efisien untuk melindungi masyarakat menengah bawah maupun UMKM. Tujuan dari dilaksanakannya Pengabdian Kepada Masyarakat (PKM) ini adalah untuk memberikan pemahaman secara komprehensif kepada para pelaku UMKM KOMPETeN di Kota Bekasi terkait adanya perubahan dalam pelaksanaan kewajiban perpajakan bagi para pelaku UMKM setelah diundangkannya UU HPP yang salah satu adalah terkait batasan omzet 500 juta yang tidak dikenakan pajak bagi para wajib pajak UMKM, untuk itu diperlukan pemahaman secara konsep dan teknis pelaksanaan kewajiban pajak bagi pelaku UMKM baik itu Penghitungan, Penyetoran dan Pelaporan yang saat ini telah diwajibkan menggunakan aplikasi Ditjen Pajak berbasis teknologi. Metode PKM ini dilakukan dengan memberikan materi pengetahuan teoritis dan praktik sesuai dengan kondisi sebenarnya. Hasil dari kegiatan PKM ini diharapkan para pelaku UMKM KOMPETeN mampu melaksanakan kewajiban Perpajakan sebagai Wajib Pajak Pelaku UMKM yaitu melaksanakan sewajiban pajak secara Self Assessment, dimana wajib pajak harus menghitung, menyetorkan sendiri pajak terutang ke kas negara, melakukan pengisian SPT PPh Tahunan OP dan melaporkannya dengan benar menggunakan Aplikasi Ditjen Pajak berbasis Teknologi (e-Tax System) agar terhindar dari sanksi perpajakan.
Strategi pembelajaran Bahasa Inggris pada murid Sekolah Dasar (SD)
Authors: Ajiza Masrurotul , Rahman Nanik Astuti 
Published: October 2024

Di Indonesia, Bahasa Inggris merupakan bahasa asing yang tidak digunakan dalam komunikasi sehari-hari. Hal ini tentu menjadi salah satu kendala bagi para siswa untuk dapat menghafal dan memahami bahasa Inggris itu sendiri dikarenakan kurangnya intensitas penggunaannya. Pemberian pembelajaran Bahasa Inggris untuk siswa Sekolah Dasar (SD) dinilai baik karena mereka masih berada pada usia yang sangat mudah dalam menerima dan menghafal informasi Bahasa. Dikarenakan peneliti telah melakukan kegiatan pengabdian kepada masyarakat (abdimas) di Perum Kresna Asri ditahun sebelumnya, maka beberapa data mengenai permasalahan yang ada telah didapatkan, yakni antara lain: (1) Siswa yang mengikuti kegiatan abdimas sangatlah beragam, mulai dari tingkat kelas maupun ketersediaan pembelajaran Bahasa Inggris di sekolah masing-masing (2) motivasi siswa dalam mengikuti pelajaran (3) Secara umum, kemampuan Bahasa Inggris siswa SD yang berada di lingkungan Perum. Kresna Asri ini masih dikategorikan kurang. Oleh karena itu, peneliti akan melaksanakan kegiatan abdimas dengan judul “Pembelajaran Bahasa Inggris dengan 3 Metode Untuk Siswa Sekolah Dasar (SD).” Adapun ketiga metode yang akan diberikan antara lain: Grammar Translation Method (GTM), Audio Lingual Method, dan Total Physical Response. Tujuan dari pemberian pembelajaran dengan memberikan keempat metode diatas adalah untuk mendapatkan metode pembelajaran terbaik diantaranya untuk kemudian bisa meningkatkan kemampuan Bahasa Inggris siswa secara khusus, dan metode terbaik bisa digunakan untuk pengajaran Bahasa Inggris untuk siswa SD secara umum. Dari kegiatan abdimas yang dilaksanakan menunjukkan bahwa metode Audio lingual dan TPR dinilai bisa meningkatkan minat/ motivasi siswa dalam belajar Bahasa Inggris.
This is really not the point
Authors: Shaytanov I. O. 
Published: October 2024

I. Shaytanov offers his polemical response to D. Ivanov’s review of William Shakespeare. Sonnets, a book compiled and commented by Shaytanov, that was published in the journal Inostrannaya Literatura. The author addresses several of Ivanov’s criticisms and is disappointed that the collection’s main component, the poetics of genre Shakespeare itself, completely escaped the critic’s attention, even though it is crucial for the book’s distinct and innovative approach. Shaytanov points out that the concept of genre, with its origin in historical poetics (a system pioneered by A. Veselovsky with subsequent studies by Y. Tynyanov, M. Bakhtin, V. Propp, and Y. Lotman — scholars who upheld dissimilar and often incompatible views), is the main criterion of understanding and translating Shakespearean sonnets in the book. Ignoring the genre conventions, Russian translators ended up struggling with limitations since they focused on rendering the text rather than the genre, whereas Shaytanov’s own translations included in the volume deal with the genre of Shakespeare’s sonnets first and foremost. Failure to recognize the book’s principal subject resulted in missing its point.
Calidad de vida laboral en personal sanitario de hospitales públicos de Ecuador
Authors: Astudillo-Romero Xavier , Urgilés-Barahona Cristina Elisabeth , Briceño-Rodríguez Daniela Alejandra , Vélez-Díaz Daniela del Carmen 
Published: October 2024

Introducción: El estudio analiza la calidad de vida laboral (CVL) en el personal sanitario de hospitales públicos del sur del Ecuador, ante las posibles características poco favorables de su entorno laboral. Metodología: Estudio descriptivo, transversal analítico, desarrollado con una muestra de 638 trabajadores sanitarios, seleccionados mediante un muestreo probabilístico simple. La CVL se evalúo a través del cuestionario CVT-GOHISALO versión breve. Resultados: La percepción de la CVL fue de 7,84 ± 2,18 indicando una percepción baja en contraste con la media teórica, en el análisis por niveles predominó la CVL baja en el 54,7%. Se identificó que existen diferencias significativas en función del nivel académico, la función desempeñada y el nivel de servidor público. Discusión: Los resultados de la medición de CVL difieren de los hallazgos internacionales, aunque concuerdan con resultados de países con condiciones similares a Ecuador. Los factores asociados guardan similitud con otras investigaciones. Conclusiones: La percepción global de la CVL en el personal sanitario de hospitales públicos del sur del Ecuador es baja y, en cuatro dimensiones, se asocia con variables laborales y educativas.
Методика навчання масивів учнів закладів загальної середньої освіти: аналіз підручників з інформатики
Authors: Косовець Олена , Таскаєв Дмитро 
Published: October 2024

The article analyzes the peculiarities of studying the topic of “arrays” in programming on the basis of three textbooks on computer science for the 9th grade (authors: O. V. Korshunov, I. O. Zavadskyi, Z. R. Stasiuk, V. O. Potienko; N. V. Morse, O. V. Barna; O. O. Bondarenko, V. V. Lastovetskyi, O. P. Pylypchuk, E. A. Shestopalov). The advantages and disadvantages of each of them, in particular visualization, the presence of tasks of different levels of complexity, questions for self-control are considered. The structure of material presentation for the development of practical skills and the formation of theoretical knowledge is analyzed. The role of visualization and tasks for better learning of algorithmic structures is determined.
Model Pembelajaran Dick and Carey dalam Meningkatkan Pembelajaran Pendidikan Agama Islam di SMAN 2 Indramayu
Authors: Hani Diah , Aly Ahmad Dasuki , Himmawan Didik 
Published: October 2024

Jurnal ini membahas tentang implementasi model dick and carey dalam meningkatkan pembelajaran pendidikan agama islam di SMAN 2 Indramayu. Model Pembelajaran Dick and Carey merupakan model pembelajaran yang mengikuti pendekatan sistematis untuk mengembangkan program pembelajaran yang efektif dan efisien. Jenis penelitian ini menggunakan penelitian kualitatif. Penelitian kualitatif adalah metode penelitian yang berlandasan pada pemikiran yang positif, digunakan untuk meneliti pada kondisi obyek yang alamiah, dimana peneliti adalah sebagai instrumen kunci. Lokasi pelaksanaan penelitian ini adalah di SMAN 2 Indramayu, Kecamatan Indramayu. Dasar pertimbangan penentuan lokasi karena masih banyak siswa yang perlu diperhatikan dalam meningkatkan proses pembelajaran khususnya pada mata pelajaran pendidikan agama islam. Hasil dari penelitian ini adalah, bahwa model ini terdiri dari 10 tahapan yang saling terkait dan bergantung satu sama lain. Model pembelajaran Dick and Carey memiliki beberapa komponen yaitu: pembelajaran, mengajar, pengajar, materi, dan lingkungan. Demikian halnya dengan pendidikan non formal memiliki komponen yang terdiri atas: pembelajar, pengajar, materi, dan lingkungan pembelajaran. Untuk mencapai suatu tujuan pembelajaran yang telah ditetapakan maka memerlukan interaksi antar komponen. Desain pembelajaran sebagai metode yang sistematis pada tahapan yang digunakan yaitu analisis, desain, pengembangan, implementasi, dan evaluasi. Adapun Implementasi model Dick and Carey dalam meningkatkan pembelajaran Pendidikan Agama Islam di kelas X-I SMAN 2 Indramayu dinilai telah berhasil meningkatkan semangat belajar para peserta didik. Keberhasilan ini dapat dilihat dari hasil belajar peserta didik, yang dimana dilihat dari pretest dan postest serta penilaian sikap.
The Impact of Shoe Heel-Toe Drop on Plantar Pressure During the Third Trimester of Pregnancy
Authors: Li Xin , Lu Zhenghui , Gao Zixiang , Shen Siqin , He Yuqi , Fekete Gusztáv , Kovács András , Gu Yaodong 
Published: October 2024

Pregnancy induces various physiological adaptations to accommodate the growing fetus. Pregnant women commonly experience changes in gait, balance, and center of gravity, which may increase the risk of falls. This study investigates the effects of negative heel shoes on plantar pressure distribution during walking in third-trimester pregnant women. Twelve healthy primigravidas participated, wearing both flat shoes and negative heel shoes while walking. Plantar pressure data were collected using the Pedar-X® insole system. Results revealed that negative heel shoes significantly reduced maximum force in the medial forefoot regions compared to flat shoes, and the force-time integral only significantly decreased in the medial forefoot region. Wearing negative-heeled shoes resulted in an increase in peak force in the hallux region. The study suggests that modifying heel-toe drop in shoes can effectively mitigate plantar pressure during third-trimester pregnancy, reducing the risk of forefoot discomfort and potential injuries. Negative heel shoes could be beneficial for pregnant women, offering a solution to alleviate forefoot pressure and promote foot blood circulation during walking. However, further optimization is needed in the hallux region for negative heel shoes.
Explicit Modelling of Theory of Mind for Belief Prediction in Nonverbal Social Interactions
Authors: Bortoletto Matteo , Ruhdorfer Constantin , Shi Lei , Bulling Andreas 
Published: October 2024

We propose MToMnet – a Theory of Mind (ToM) neural network for predicting beliefs and their dynamics during human social interactions from multimodal input. ToM is key for effective nonverbal human communication and collaboration, yet existing methods for belief modelling have not included explicit ToM modelling or have typically been limited to one or two modalities. MToMnet encodes contextual cues (scene videos and object locations) and integrates them with person-specific cues (human gaze and body language) in a separate MindNet for each person. Inspired by prior research on social cognition and computational ToM, we propose three different MToMnet variants: two involving the fusion of latent representations and one involving the re-ranking of classification scores. We evaluate our approach on two challenging real-world datasets, one focusing on belief prediction while the other examining belief dynamics prediction. Our results demonstrate that MToMnet surpasses existing methods by a large margin while at the same time requiring a significantly smaller number of parameters. Taken together, our method opens up a highly promising direction for future work on artificial intelligent systems that can robustly predict human beliefs from their non-verbal behaviour and, as such, more effectively collaborate with humans.
Locally-Minimal Probabilistic Explanations
Authors: Izza Yacine , Meel Kuldeep S. , Marques-Silva Joao 
Published: October 2024

Explainable Artificial Intelligence (XAI) is widely regarded as a cornerstone of trustworthy AI. Unfortunately, most work on XAI offers no guarantees of rigor. In high-stakes domains, e.g. uses of AI that impact humans, the lack of rigor of explanations can have disastrous consequences. Formal abductive explanations offer crucial guarantees of rigor and so are of interest in high-stakes uses of machine learning (ML). One drawback of abductive explanations is explanation size, justified by the cognitive limits of human decision-makers. Probabilistic abductive explanations (PAXps) address this limitation, but their theoretical and practical complexity makes their exact computation most often unrealistic. This paper proposes novel efficient algorithms for the computation of locally-minimal PAXps, which offer high-quality approximations of PXAps in practice. The experimental results demonstrate the practical efficiency of the proposed solutions.
LoCa: Logit Calibration for Knowledge Distillation
Authors: Yang Runming , Wu Taiqiang , Yang Yujiu 
Published: October 2024

Knowledge Distillation (KD), aiming to train a better student model by mimicking the teacher model, plays an important role in model compression. One typical way is to align the output logits. However, we find a common issue named mis-instruction, that the student would be misled when the predictions based on teacher logits do not follow the labels. Meanwhile, there is other useful dark knowledge in the logits such as the class discriminability, which is vital for distillation. In this paper, we propose a simple yet effective Logit Calibration (LoCa) method, which calibrates the logits from the teacher model based on the ground-truth labels. The key insight is to correct the prediction (to address the mis-instruction issue) and maintain useful dark knowledge simultaneously. Our proposed LoCa does not require any additional parameters. Empirical results on image classification and text generation tasks demonstrate that LoCa can effectively improve the performance of baselines.
Characterising Serialisation Equivalence for Abstract Argumentation
Authors: Bengel Lars , Sander Julian , Thimm Matthias 
Published: October 2024

We introduce the notion of serialisation equivalence, which provides a notion of equivalence that takes the underlying dialectical structure of extensions in an argumentation framework into account. Under this notion, two argumentation frameworks are considered equivalent if they possess not only the same extensions wrt. some semantics but also the same serialisation sequences. A serialisation sequence is a decomposition of an extension into a series of minimal acceptable sets and essentially offers insight into the order in which arguments need to brought forward to resolve the conflicts and to justify a particular position in the argumentation framework. We analyse serialisation equivalence in detail and show that it is generally more strict than standard equivalence and less strict than strong equivalence. Furthermore, we provide a full analysis of the computational complexity of deciding serialisation equivalence.
Worst- and Average-Case Robustness of Stable Matchings: (Counting) Complexity and Experiments
Authors: Boehmer Kimon , Boehmer Niclas 
Published: October 2024

Focusing on the bipartite Stable Marriage problem, we investigate different robustness measures related to stable matchings. We analyze the computational complexity of computing them and analyze their behavior in extensive experiments on synthetic instances. For instance, we examine whether a stable matching is guaranteed to remain stable if a given number of adversarial swaps in the agent’s preferences are performed and the probability of stability when applying swaps uniformly at random. Our results reveal that stable matchings in our synthetic data are highly unrobust to adversarial swaps, whereas the average-case view presents a more nuanced and informative picture.
Approximate Mechanism Design for Facility Location with Multiple Objectives
Authors: Walsh Toby 
Published: October 2024

We identify strategy proof mechanisms for facility location that simultaneously approximate well both the maximum distance from the nearest facility and the minimum utility of any agent. Somewhat surprisingly, while the deterministic MEDIAN and the randomized ENDORAV mechanisms perform optimally with respect to approximating the maximum distance, neither perform optimally with respect to approximating the minimum utility. With deterministic mechanisms for locating a single facility, we prove that the MIDORNEAREST mechanism is optimal with respect to approximating both the maximum distance and the minimum utility. By comparison, the MEDIAN mechanism has an unbounded approximation ratio for approximating the minimum utility. With randomized mechanisms for locating a single facility, we construct the first mechanism that is optimal with respect to approximating the minimum utility. For deterministic and randomized mechanisms locating two or more facilities, we identify strategy proof mechanisms that are within a constant factor of optimal with respect to both objectives.
Answerable Sociotechnical Systems
Authors: Kekulluoglu Dilara , Rovatsos Michael , Kokciyan Nadin 
Published: October 2024

Sociotechnical systems (STSs) include artificial intelligence (AI) to make (semi-) automated decisions that impact our lives. Their reasoning processes still often remain unclear to people interacting with such systems, which may also harm people by making flawed decisions. The users do not have ways to challenge automated decisions and obtain proper restitution if necessary. Organizations may be willing to provide transparency about their decision-making process, but answering each of the questions people ask could be cumbersome. We propose a mediator agent framework that will bridge the gap between organizations that employ AI and people who were harmed by its automated decisions. Our approach helps the organizations to become answerable data practices, and it empowers people to report the harms, ask for clarifications, as well as remedies through dialogues. We implement a prototype to demonstrate the applicability of our approach through a real-world scenario.
Desafios metodológicos em ensaios clínicos randomizados na educação física: o design de não inferioridade
Authors: Costa Antônio Marcos Andrade , Bezerra Ewerton de Souza , Bernardes Nathalia 
Published: October 2024

O profissional de Educação Física, como qualquer profissional de saúde, necessita tomar decisões durante o exercício da sua atividade profissional. Essas decisões devem ser prudentes visando o maior benefício para o seu cliente. Neste contexto, os ensaios clínicos randomizados (ECR) são considerados o padrão ouro para orientar a decisão. No entanto, julgamentos equivocados podem acontecer na interpretação dos resultados de estudos clínicos de superioridade, isto porque assumem que duas intervenções são idênticas devido a ausência de diferença estatística, todavia, a falta de significância estatística não apoia a conclusão da igualdade; isto é, a ausência de evidência não é evidência de ausência. Neste cenário, uma alternativa elegante são os estudos de equivalência e não inferioridade, que devem ser utilizados sempre que uma nova intervenção tenha uma vantagem prática substancial em comparação com a antiga já estabelecida. De acordo com a estratégia metodológica, é estabelecida uma margem de tolerância para não inferioridade utilizando os limites do intervalo de confiança. Dessa forma, uma vez demonstrada a não inferioridade, ficamos mais convencidos que a intervenção trará benefício esperado para nosso cliente. Portanto, nossa proposta foi chamar a atenção para essa técnica metodológica que pode ser de grande utilidade em nossa área e que necessita ser mais explorada.
ДУХОВІ ОРКЕСТРИ ЛИТОВСЬКОЇ ДІАСПОРИ В США
Authors: Žarskienė Rūta 
Published: October 2024

Мета наукової статті – представити результати посмертно опублікованих останніх досліджень авторки з історії та розвитку духових оркестрів литовської діаспори в США. Обʼєктом дослідження постає музична діяльність литовських духових оркестрів у США від кінця XIX століття до теперішнього часу. Актуальність презентованої наукової статті зумовлюється висвітленням культурного феномену, що допоможе більше усвідомити індивідуальні ознаки досліджуваного явища. Основні методи цього наукового дослідження базуються на історичному та сучасному музичному регіоналізмі, а також аналізі виконавства, джерелознавстві та безпосередньому спостереженні за музичними подіями духових оркестрів у широкому соціокультурному контексті США. Наукова новизна представленої наукової статті полягає в тому, що історія та розвиток духових оркестрів литовської діаспори в США вперше досліджується в такому широкому культурно-мистецькому контексті. Висновки. Духові оркестри стали вирішальним вираженням національної приналежності для литовців, які оселилися в Америці та заново відкрили свою культурну ідентичність. Утворення духових оркестрів і бажання мати власний ансамбль майже збіглося із заснуванням литовських парафій. Таким чином, духові оркестрові колективи були справжньою гордістю для литовців, оскільки брали участь майже у всіх заходах своїх співвітчизників, грали різну музику від інших американських оркестрів. Після Другої світової війни традиція литовських духових оркестрів зникла, і їх збирали лише для особливих випадків. Друга хвиля іммігрантів до Сполучених Штатів Америки, які були виховані в національному дусі міжвоєнної Литви, виражали свою ідентичність через етнічні народні інструменти, а не через духові оркестри.