bluuebunny/crossref_metadata_2025_split huggingface dataset:
The determinants of transfer pricing: Evidence from Tunisian listed firms
Authors: Kasraoui Abdelkader , Naoui Kamel 
Published: July 2024

The aim of this paper is to detect the determinants of transfer pricing in the Tunisian economic context. This study uses secondary data from financial statments of listed firms on the Tunis Stock Exchange (BVMT), as well as the notes published in the official bulletins and annual reports provided by the Tunisian Financial Market Council (CMF).The study period covered 10 years, from 2010 to 2019 with 310 observations. We use random effect model to verify financial and economic hypotheses in the Tunisian context. Robustness tests are also used to investigate the transfer pricing determinants’. We find that firm size, sector of activity, reinvestment of profits and tax loss’ imputation have a significant positive impact on the practice of transfer pricing. The originality of this study lies in the importance of the transfer pricing at the level of local companies with the presence of several tax rates in the same tax system, a range of tax incentives granted by the government and the imputation of perpetual loss over several years.These findings may serve the Tunisian government in its fight against transfer pricing.
Semiotic Power in Films of Apichatpong Weerasethakul
Authors: Boon-arch Surasak ,   Department of Communication Arts, Faculty of Liberal Arts, Ubon Ratchathani University
Published: July 2024

This research aims to analyze the semiotic power in the films of Apichatpong Weerasethakul through a qualitative study approach. The researcher employs methods of textual and contextual analysis, utilizing semiotics theory and intermedial references, including intermedial topography. Data are collected from films, articles, interviews, and critiques. Additionally, in-depth individual interviews are conducted to reflect and support the data obtained from film analysis. The selection of purposive sampling focuses on feature-length entertainment films where Apichatpong Weerasethakul serves as both the screenwriter and director, and the films have received awards or nominations at international film festivals such as Cannes. The total number of films selected for analysis is five: "Blissfully Yours" (2002), "Tropical Malady" (2004), "Uncle Boonmee Who Can Recall His Past Lives" (2010), "Cemetery of Splendour" (2015), and "Memoria" (2021).	The research findings reveal that semiotic analysis, following semiotics theory, delves deep into the films, encompassing both denotative and connotative meanings. It emphasizing themes like medicine and public health, forests, myth, gender, politics, memory, love, sleep, truth & illusion, marginal people, time, instinct, and orchids. Through intermedial analysis, the use of symbols to create meaning is evident, fostering diverse media networks that broaden understanding and interpretation. These symbols span various genres such as auteur, ghosts of Thai folklore, experimental, sci-fi, Hollywood, and postmodernist. In-depth interviews correlate with themes of semiotic power related to forests, politics, medicine, and public health, facilitating creative exchanges. Even without direct communication, symbols convey connotative meanings effectively. With their performance skills and memories, the director and actors act as intermediaries, fostering profoundly meaningful works.
REPRESENTASI NILAI MORAL PADA FILM BUDI PEKERTI KARYA WREGAS BHANUTEJA (KAJIAN SOSIOLOGI SASTRA)
Authors: Melysa Melysa Putri Ayuningtyas , Puspitasari Indah 
Published: July 2024

Movies not only entertain the audience, but also function as a means of conveying the messages they contain. Therefore, there are currently a lot of conversations about domestically and internationally produced films. The development of this movie has become a hot topic of conversation in the community. One of the movies that is currently hitting the audience is the movie 'Budi Pekerti' by Wregas Bhanuteja. The film tells the story of a guidance and counseling teacher who uses his unique technique to guide his students. Until one day, the teacher suddenly becomes a hot topic on social media. This affects his career and family. This drama genre movie presents realistic nuanced stories that are currently popular. The purpose of this research is to find out the moral values contained in the movie "Budi Pekerti". This research uses a qualitative descriptive method. The results of the research on the Budi Pekerti movie obtained by researchers are knowing the forms of cyberbullying and five moral values in the movie "Budi Pekerti". The five moral values are: honesty, hard work, creativity, critical thinking, and environmental care. Based on these five moral values, it can be concluded that the Budi Pekerti film is an educational spectacle and can instill good moral values for teenagers in the future.
El legislador europeo contra el greenwashing derivado de la comunicación comercial y la obsolescencia programada: la nueva directiva para empoderar a los consumidores y favorecer la transición ecológica
Authors: Presicce Laura 
Published: July 2024

Resumen:
El presente estudio examina la nueva Directiva europea 2024/825, de 28 de febrero, relativa al Empoderamiento de los Consumidores para la Transición Ecológica. Se lleva a cabo un análisis del texto normativo y de las modificaciones que introduce en la Directiva sobre Prácticas Comerciales Desleales, particularmente en lo que respecta a la promoción de la transición hacia un modelo económico más ecológico y circular, a través de la protección de los consumidores contra las prácticas de obsolescencia programada y de "blanqueo ecológico" realizadas por ciertas empresas mediante la comunicación comercial engañosa de sus productos o servicios.
Abstract:
This study analyses the new European Directive 2024/825, of 28 February, as regards empowering consumers for the green transition through better protection against unfair practices and through better information. It analyses the Directive and the changes it introduces to the Unfair Commercial Practices Directive, particularly about promoting the transition to a greener and more circular economic model by protecting consumers against the practices of planned obsolescence and "greenwashing" perpetrated by certain companies through misleading commercial communication of their products or services.
Palabras clave: Greenwashing. Afirmaciones medioambientales engañosas. Transición ecológica. Economía circular. Obsolescencia programada.
Keywords: Greenwashing. Misleading environmental claims. Ecological transition. Circular economy. Planned obsolescence.
Índice:
1.	Introducción
2.	La prohibición de afirmaciones, omisiones y comparaciones medioambientales engañosas
3.	Las prohibiciones introducidas en la blacklist del Anexo I de la Directiva 2005/29/CE
3.1.	La prohibición, en todo caso, del uso fraudulento de “ecoetiquetas”
3.2.	La prohibición, en todo caso, de afirmaciones medioambientales genéricas y parciales
3.3.	La prohibición, en todo caso, de afirmaciones relacionadas con la vida de los productos y su circularidad
4.	Comentarios conclusivos
5.	Greenwashing comercial en el sector energético
Table of contents:
1.	Introduction
2.	The prohibition of misleading environmental claims, omissions and comparative environmental claims
3.	The prohibitions introduced in the blacklist of Annex I to Directive 2005/29/EC
3.1.	The prohibition, in any case, of the fraudulent use of "eco-labels"
3.2.	The prohibition, in any case, of generic and partial environmental claims
3.3.	The prohibition, in any case, of claims related to the life of the products and their circularity
4.	Concluding remarks
5.	Commercial greenwashing in the energy sector
Estrategias neurodidácticas en los procesos formativos en la literatura oral
Authors: Jama Zambrano Johana Alexandra , Báez Sepúlveda Myriam 
Published: July 2024

La educación es un elemento básico para la innovación social y cultural de los pueblos, dado que, la literatura oral ha de deducirse como el conjunto de narraciones que se exteriorizan de viva voz de una generación a otra. Las tradiciones y expresiones orales sirven para transmitir conocimientos en los centros educativos con el fin de rescatar los valores culturales y sociales, y una memoria colectiva. En el 2022 se investigó sobre la diversidad lingüística que corre cada vez mayor peligro ya que la desaparición de las lenguas aumenta a un ritmo alarmante. Y cuando una lengua desaparece, se lleva consigo todo un patrimonio cultural e intelectual. Se analiza el riesgo y la dispersión del lenguaje oral, para transmitir emociones y sentimientos que les permitan interactuar y logren las manifestaciones de las: leyendas, mitos, cuentos tradicionales, adivinanzas, y cualquier otra expresión verbal, con carácter estético que sea transmitida usando la voz. Posteriormente, se propone estrategias neuro didácticas que se apliquen en las aulas de clase, que permita a los docentes emplear en su praxis educativa, para desarrollar las competencias comunicacionales en el área de Lengua y Literatura.
Forecast Analysis of Fruit Supply Using Time-Series Method: A Study at PT Aerofood Indonesia
Authors: Nasution Baginda Muhammad , Vikaliana Resista 
Published: July 2024

PT Aerofood Indonesia is an entity operating in the aviation logistics industry, specifically as a partner of the Garuda Indonesia airline. The main problem faced is the tendency to have excessive supplies of raw materials, especially in the aspect of purchasing fruit because it is susceptible to damage. This phenomenon often recurs and peaks beyond dry goods capacity limits, especially the availability of papaya fruit which often exceeds capacity by more than 50%. Therefore, this research aims to identify the optimal forecasting method for papaya fruit to overcome the problem of excessive stock. In this research, four forecasting approaches were tested, namely Trend Analysis, Single Average Exponential, Double Average Exponential, and Holt's Winter Method. Forecasting calculations were carried out using a manual approach and supported by Minitab 18 software. The research results showed that the Holt's Winter method with a multiplicative approach produced the lowest Mean Absolute Percentage Error (MAPE), namely 16%. The Holt's Winter method with a multiplicative approach has proven to be effective in producing accurate forecasts. By implementing this recommended forecasting method, it is hoped that companies can be more efficient in managing inventory and reduce the impact of losses due to excess stock.
Evaluación de la ataxia en niños mediante la escala breve de calificación de ataxia (BARS)
Authors: López Ana Corina 
Published: July 2024

La ataxia en los niños es un signo clínico común e inespecífico que puede tener diversos orígenes. En la ataxia cerebelosa, las principales características implican alteraciones en la postura, la marcha, los movimientos oculares, el tono muscular, los movimientos voluntarios y el habla. La escala breve de calificación de ataxia (BARS, por sus siglas en inglés) evalúa áreas significativas para detectar signos de disfunción cerebelosa. Puede realizarse en poco tiempo e implementarse a partir de los cuatro años. Es una herramienta válida y confiable para evaluar la ataxia en la población pediátrica. El objetivo de este paso a paso es describir la aplicación de la escala BARS.
СЕМАНТИКО-КОМПОЗИЦІЙНА РОЛЬ МОНОГРАМИ BACH У ЦИКЛІ «34 ПРЕЛЮДІЇ І ФУГИ» В. БІБІКА
Authors: Циганюк Люція , Коханська Світлана 
Published: July 2024

Досліджено семантико-композиційну роль монограми BACH у драматургії циклу «34 прелюдії і фуги» для фортепіано В. Бібіка в цілому і у фугах № 8 і № 28 зокрема. Визначено, що інтертекстуальні зв’язки означеного циклу з епохою бароко виявляються не тільки у зверненні композитора до монограми на ім’я нашого великого попередника – Й. С. Баха, а й на рівні форми фуги № 8, яка характеризується масштабністю композиції та філігранно виконаною контрапунктичною роботою. В межах неокласичної традиції В. Бібік звертається до ричеркару – жанру багатоголосної, переважно інструментальної музики XVI-XVII століть. Аналіз художнього образу цієї фуги дозволяє зробити висновок, що вона є одним із вузлових творів у драматургії всього циклу. Окрема увага приділена фузі № 28, яка має спокійний, світлий образ на противагу фузі № 8 і відображає філософський склад мислення композитора, який показує трансформацію першопочаткового образу фуги № 8 у світлий і небесний у фузі № 28.
Мета роботи дослідити семантико-композиційну роль монограми BACH у циклі «34 прелюдії і фуги» для фортепіано В. Бібіка.
Методологія. Для вирішення поставленої мети були використані такі методи: теоретичний, який застосований для аналізу та характеристики окремих елементів прелюдій і фуг; метод поліфонічного аналізу, метод аналізу музичної форми, методи музично-семантичного та інтерпретологічного аналізу.
Наукова новизна полягає у детальному теоретичному та інтерпретаційному аналізі фуг № 8 і № 28 з циклу «34 прелюдії і фуги» для фортепіано В. Бібіка, у дослідженні місця, яке займає монограма BACH у драматургії як означених фуг так і усього циклу.
Висновки. Детальний аналіз фуг № 8 і № 28 у циклі «34 прелюдії і фуги» В. Бібіка дозволив дійти висновку, що використання композитором монограми BACH виконує важливу, але одну із багатьох семантико-конструктивних ролей у побудові драматургії усього циклу, що залишає для дослідників широке поле для пошуків і нових відкриттів.
Pemikiran KH Hasyim Asy'ari tentang Konsep Pendidikan
Authors: Azizah Nurul 
Published: July 2024

Penelitian ini bertujuan agar dapat melihat pemikiran dari salah seorang dari pendidiri organisai yaitu organisasi NU (Nahdatul Ulama) KH. Hasyim Asy’ari tentang pendidikan islam sehinggan didapatkan secara menyeluruh. Model yang dipakai dalam penelitian adalah dengan menggunkan metode kualitatif dengan sifat menggukan penelitian keputakaan atau studi kepustakaan. Kegiatan penelitian yang dilakukan dengan mengumpulkan data-data dari berbagai sumber dan literatur yang ada. Melalui teknik tersebut peneliti mengumpulkan datadari tulisan yang sebelumnya seperti arsip, buku tentang terori yang berkaitan dengan tema yang di teliti. Data yang sebelumnya telah dikumpulkan akan diolah secara menyeluruh. Pengolahan data dilakukan dengan membaca dan dikelompokkan isinya. Dari penelitian yang dilakukan dapat dilihat hasilnya bahwa, Pertama hubungan antara pendidikan dan agam tidak dapat dipisahkan karena mereka memiliki hubungan yang sangat erat dan saling keterkaitan antara keduanya. Kedua pendidikan haruslah memiliki nilai-nilai moral yang dapat diaplikasikan dalam kehidupan. Ketiga pendidikan haruslah berlandaskan dengan al-Qur’an dan Sunnah nabi serta memiliki prinsip Ahlussunnah wal Jama’ah.
Pemahaman Mahasiswa Fakutas Agama Islam Universitas Muhammadiyah Kupang tentang Al-Islam dan Kemuhammadiyahan
Authors: Serly Oktavia Tita Nandita , Nobisa Yahya Nikmad , Gozali Marwan 
Published: July 2024

Penelitian ini bertujuan untuk mengetahui Pemahaman Mahasiswa Fakultas Agama Islam Universitas Muhammadiyah Kupang tentang Al-Islam dan Kemuhammadiyahan. Penelitian ini merupakan penelitian kualitatif dengan analisis data menggunakan analisis deskriptif. Adapun teknik pengumpulan datanya yaitu berupa koesioner,observasi,wawancara dan dokumentasi. hasil penelitian ini menemukan sebanyak 50% Mahasiswa yang memahami Al-Islam dan Kemuhammadiyahan dan sebanyak 50% Mahasiswa tidak memahami Al-Islam dan Kemuhammadiyahan yang disebabkan dengan beberapa faktor yakni, kurangnya tenaga dosen, pembelajaran yang kurang menarik, tidak ada evaluasi atau pre test sebelum perkuliahan, mahasiswa tidak mendapatkan semangat atau motivasi saat pembelajaran,dosen yang jarang masuk dan tidak menepati kontrak belajar yang sudah ditetapkan bersama mahasiswa dan Faktor yang membuat mahasiswa Paham tentang Al-Islam dan Kemuhammadiyahan yakni, Mengikuti Perkaderan Muhammadiyah sehingga sangat antusias ketika pembelajaran AIK berlangsung, Berasal dari keluarga Muhammadiyah, Rajin mengikuti perkuliahan dan cepat mengerjakan tugas, Rangkuman materi lengkap dari AIK I,II,III dan IV, Al-Islam dan Kemuhammadiyahan materi yang Mudah dan juga Soal ujian selalu open book.
Secondary School Students’ Academic Self-Confidence, Mental Toughness and Self-Esteem as Predictors of Academic Achievement in Mathematics Anambra State, Nigeria
Authors: Anyanwu Adeline Nne , Emesi Kingsley Ekene , Ezenwosu Ngozi Elizabeth 
Published: July 2024

Students’ academic self-confidence, mental toughness and self-esteem are non-cognitive constructs as well as indicators for effective learning. The study aimed to elucidate students’ academic self-confidence, mental toughness and self-esteem as predictors of academic achievement in mathematics in Anambra State. Four research questions and three null hypotheses guided the study. The study adopted a predictive correlational research design. The population of the study comprised of 21204 SS II students from which a sample of 791 were drawn. Multi-stage procedure was used to select the sample. Three standardized research instruments namely; Academic Self-Confidence Scale (ASCS), Mental Toughness Questionnaire (MTQ), and Self-esteem Questionnaire (SQ) were used for data collection. Students’ Mathematics Achievement Scores (SMAS) from the state wide promotion examination were used to represent mathematics achievement. Cronbach’s alpha was used to determine the reliability of the items in the instruments. Reliability index were found to be 0.81 for academic self-confidence, .68, for mental toughness, 0.83, for high self-esteem, and 0.76, for low self-esteem respectively. The data were analyzed using standard multiple regression analyses. The t-test for r, F-test and test of significance for β, were used to test hypotheses at .05 level of significance. Findings from the study showed that using academic self-confidence, mental toughness and self-esteem scores the seven assumptions tested in the study were fit and statistically significant to predict the regression model. Findings also indicated that academic self-confidence, mental toughness and self-esteem scores jointly predicted academic achievement in mathematics. Based on the above findings, it was recommended that students should invest more time in developing their academic self-confidence, mental toughness and self-esteem since the variables, uniquely and jointly predicted academic achievement.
Social Media and Social Interaction: Adversities and Advantages with Special Reference to Cyber Bullying
Authors: Pathan Ziya A. 
Published: July 2024

The present research entitled, “Social media and social interaction: Adversities and advantages with special reference to cyber bullying” investigates the effects of social media on social interaction among individuals in contemporary society with the rise of social media platforms such as whatsapp, facebook, instagram, and snapchat etc., There has been a significant shift in interaction and communication. The present research investigates the positive and negative effects of social media on interpersonal relationship, communication pattern and social behaviour. A descriptive as well as analytical design with a semi-structured questionnaire is utilised to understand the influence of social media usage on social interaction and communications at Manzini town in Eswatini. The respondents using social media expresses the positive impact of using social media like development of social contacts, increased IQ level and encouraging worldwide interaction with people and on the other hand those who highlighted negative impact view social media as waste of time, money and limits face-to-face interaction and communication skills, furthering cyber bullying and addiction. The challenge against privacy and security of the social media user leads to harassment or cyberbullying. The respondents recognise the effectiveness of intervention aimed at promoting safety and responsible social media. The present research provides a valuable insight into the benefits and drawbacks of social media encouraging researchers and policy makers to conduct further studies in developing strategies to mitigate the risks and promote healthy social media use.
Adaptation Trials of Three Varieties of Wheat (Triticum aestivum) in the Edaphoclimatic Conditions of Lwiro, South Kivu, Eastern DRC
Authors: Kizungu Basima Olivier , Cikuru Kizungu Marine , Mafutala Ndjadi Eugene , Mukanirwa Rusongeka Faustin , Kizungu Mulangane Emmanuel , Munyuli Mushambayi Bin , Bisimwa Basengere Espoir 
Published: July 2024

The DRC’s production is not enough to cover the country's needs and it has to import large quantities. Abnormal situation when it is known that the DRC, taking into account its resources in irrigation water and arable land, should be the granaries of cereal production for Africa. The problem lies, among other things, in the lack of infrastructure, agricultural inputs, and in particular high-yielding seeds.
This work had the objective of evaluating three new wheat varieties in order to study their agronomic performance under the edapho-climatic conditions of Lwiro. To achieve this, a test was installed at the Center for Research in Natural Sciences, in the experimental field of the Agricultural Entomology Laboratory. It was carried out in the period from March to July of the year 2022. The sketch is a completely randomized design with three repetitions having a total of 12 treatments.
The recovery rate is considered favorable because it exceeds 90%; all the varieties have a medium cycle since it oscillates around 120 to 150 days. About the growth and yield parameters, the results revealed differences between varieties under study. Except for the number of tillers for which the analysis of variance did not show any significant differences, for the height of the plants (the averages of which vary between 53-77 cm) and the number of leaves per plant (the averages vary between 12 and 25); the KIMA variety was better compared to MBALALIZI and LUBERO. For the number of grains per ear, the weight of 1,000 grains as well as the yield, the KIMA variety still proved to be the most adapted to the environment with productions of more than 3 T/ha (3.22 T/ha) of the homogeneous group A, followed by MBALALIZI (2.51 T/ha) and finally by LUBERO (2.30 T/ha) constituting the homogeneous group B. Thus, the KIMA variety would seem to be indicated for the promotion of wheat in the region.
THE INFLUENCE OF MOTIVATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PERUMDA AIR MINUM TIRTA SEWAKADARMA DENPASAR CITY
Authors: Putra Adhy Kusuma 
Published: July 2024

The purpose of this study was to determine the influence of motivation and work environment on the performance of employees of Perumda Air Minum Tirta Sewakadarma Denpasar City.
The research method used in this research is descriptive with a quantitative approach. The population amounted to 63 people, so the sampling technique was used with the saturated sample method and the number of samples obtained in this study were 63 respondents. Data analysis techniques using multiple linear regression.
The results showed that: (1) There is a positive and significant influence of motivation variables on the performance of employees of Perumda Air Minum Tirta Sewakadarma Denpasar City. This is evidenced by the value of tcount > ttable, namely 7.050 > 2.000 with a probability value (significance) = 0.000, which is below 0.005. (2) There is a positive and significant influence of work environment variables on the performance of employees of Perumda Air Minum Tirta Sewakadarma Denpasar City. This is evidenced by the value of tcount > ttable, namely 11.076 > 2.000 with a probability value (significance) = 0.000, which is below 0.005. (3) There is a positive and significant influence of motivation and work environment variables on the performance of Perumda Air Minum Tirta Sewakadarma Denpasar City employees. This is evidenced by the value of Fcount > Ftabel, namely 60.589 > 3.15 with a probability value (significance) = 0.000, which is below 0.005.