bluuebunny/crossref_metadata_2025_split huggingface dataset:
Indikasi Perusahaan BUMN Melakukan Penghindaran Pajak
Authors: Hafez Sadam Asturbewa  , Reni Oktavia  
Published: July 2024

Penelitian ini memiliki tujuan mengetahui pengaruh Z-Score,Leverage,ROA,Firm Size Terhadap tax avoidance. Yang mana diketahui bahwa banyak sekali perusahaan-perusahaan melakukan penghindaran pajak yang mana ini bertujuan untuk menguntungkan perusahaan itu sendiri. Penghindaran pajak tidak selamanya ilegal atau dilarang ada juga penghindaran pajak yang legal dilakukan selama tidak melanggar undang-undang yang berlaku. Meskipun demikian terdapat banyak perusahaan yang melakukan indikasi penghindaran pajak, tak luput dengan perusahaan BUMN (Badan Usaha Milik Negara) yang meskipun di bawah naungan pemerintah masih ada dari pihak internal manajer melakukan praktek penghindaran pajak. Penelitian ini menggunakan data yang diambil di Annual Report dan laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2020. Yang mana populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) yaitu sebanyak 24 perusahaan BUMN. Teknik pengambilan sampel dilakukan dengan purposive sampling. Serta Penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, dan pengujian menggunakan uji-f dan uji-t.
PEMALSUAN SURAT BERHARGA NEGARA (SBN)
Authors: Siti Rohmah  , Rifqi Syahid Assu’ud  , Sumriyah Sumriyah  
Published: July 2024

Surat berharga negara (SBN) adalah surat berharga yang diterbitkan oleh pemerintah pusat. Dalam penerbitan SBN tersebut, pemerintah menjamin pembayaran keuntungan secara berkala dan pengembalian nilai pokok investasi pada saat jatuh tempo. Adanya aplikasi yang mempermudah transaksi di pasar modal menjadi kan banyak investor memulai trading dipasar modal SBN berhasil menggaet beragam profesi dan generasi yaitu tingkat risiko yang rendah karena minimnya risiko gagal bayar. Kelebihan SBN yaitu imbal hasil yang lebih tinggi dan pengenaan pajak yang lebih rendah dari bunga deposito.Keteledoran pihak pengelola SBN yang menerbitkan SBN di internet menjadikan peluang pihak yang tak bertanggungjawab untuk memalsukan SBN demi kepentingan pribadi.Pihak pengelola SBN menyatakan bahwa SBN yang asli diterbitkan dalam bentuk perdagangan tanpa warkat yang artinya tidak ada bentuk fisik berupa surat sertifikat saham atau obligasi atau hardcopy lainnya. SBN yang asli hanya diterbitkan oleh Pemerintah melalui Kementerian Keuangan (@KemenkeuRI) dan kepemilikan SBN dapat diketahui melalui Mitra Distribusi (Midis).
Study on the Evaluation of Technological Innovation Efficiency of Industrial Enterprises in Central and Western China: Based on DEA approach
Authors: Zheng Dongquan 
Published: July 2024

Based on the importance of industrial innovation efficiency, this paper conducts dynamic and static analyses of the technological innovation efficiency of industrial enterprises in the central and western areas of China from years 2010 to 2021 using the DEA-BCC model and Malmquist index based on relevant data. The results indicate that the efficiency of technological innovation in China has steadily increased, with the innovation efficiency in the central and western areas stabilizing at a relatively high level. Additionally, the study identifies that the prosperity of local industries significantly influences industrial scientific and technological innovation efficiency. Consequently, the article provides more specific recommendations for formulating industrial policies that impact industrial prosperity.
Inversion of Underground Target by Satellite Gravity Gradient Signal Considering Terrain Interference
Authors: An Wenkai , Zhao Shuhong 
Published: July 2024

This paper explores using satellite gravity gradiometry to detect underground targets. It discusses measured signals including target body, terrain interference, and global background signals. Formulas and principles for calculating these signals are provided. Simulation results show that a 5 million cubic meter sphere generates a gravity gradient signal of to at 200 km altitude. Terrain interference signals are around for a 100 km × 100 km area. The paper presents a parametric inversion method based on full tensor gravity gradient signals for target detection. Inversion experiments consider noise and terrain deduction, with 100 iterations for error analysis.
Digital transformation of enterprises empowers the development of new productive forces of enterprises
Authors: Li Shiyi 
Published: July 2024

Based on the data of financial statements of A-share listed companies from 2015 to 2022 and ESG index data of Huazheng Company, this paper empirically analyzes the effect and mechanism of digital transformation on the new quality productive forces of enterprises. The results show that digital transformation can significantly promote the improvement of the new quality productive forces of enterprises, and the results are still valid after dealing with endogenous problems, eliminating special years and changing cluster test. Heterogeneity analysis shows that from the perspective of enterprise nature, the digital transformation of state-owned enterprises and high-tech enterprises has a more significant role in promoting the new quality productive forces of enterprises. The mechanism research shows that digital transformation can promote ESG practice of enterprises, and then promote the improvement of new quality productive forces level of enterprises. Therefore, it is proposed to accelerate the green transformation of enterprise development mode, promote the digital transformation of enterprises and corporate social responsibility governance by institutional supply, and strengthen the empowerment effect of internal governance of digital technology, hoping to provide useful reference for the development of new quality productive forces of enterprises.
Erosion Pits Distribution Characteristics of Nanosecond Pulse Gas Spark Switches at Different Repetition Rates
Authors: Feng Le , Liu Sheng , Bu Qinhao , Peng Jianchang , Zhang Qiaogen 
Published: July 2024

Gas spark switches are widely used in the field of nanosecond pulses. Lifetime is one of the key parameters of a gas spark switch, which is closely related to the distribution of erosion pits A repetition rate nanosecond pulsed discharge experimental platform is set up to investigate the distribution characteristics of erosion pits on the electrodes of nanosecond pulsed gas spark switch under different repetition rates. The distribution of erosion pits on the electrodes at different repetition rates has been analyzed statistically through a metallographic microscope. The results indicate that the range of erosion pits on the surface of electrodes is linearly related to the repetition rate. As the switch repetition rate increases, the range of erosion pits expands. The range of erosion pits on the cathode surface is slightly larger than that on the anode. When the repetition frequency increases from 1 Hz to 100 Hz, the radius of the anode pit range increases from 7.27 mm to 9.2 mm, and the cathode pit range increases from 8 mm to 9.73 mm. The density of erosion pits is related to the normalized electric field intensity in power function. With the increase in repetition rate, the tendency for erosion pits to concentrate at the geometric center of the electrode weakens. This research is of significant importance for the design of long-life gas spark switches.
Analysis on the stability of a coal mine's dumping slope and its influence on oil pipeline
Authors: Liu Xiaobo , Zhang Jing , Yang Dashen , A Fayou , Lu Chaochun , Wang Falong , Wang Rui , Liu Zhangzhen 
Published: July 2024

There is cross-interference between an-yu-meng line of Yunnan product oil pipeline about 920m and NO.1 dump of a coal mine. In order to analyze the stability of the dump slope under heavy rain and other working conditions, and the influence of the dump continued dumping on the pipeline safety, combined with the geological environment conditions, quantitative calculation of stability and numerical simulation in the study area, a comprehensive analysis is carried out. The results show that the south section of the dump is about 200m long and unstable under heavy rain, and the other sections are in a stable state, because the pipeline in the south section of the dump is located at the foot of the dump slope, the soil has the possibility of squeezing and shearing the pipeline, and the cross-interference pipeline in the north section of the dump is about 490m long, the northern section of the dump has a good stability. Most of the pipelines are buried at a depth of 1.5 m ~ 2 m, and the local depth is 7.5 m. the buried depth of the pipelines is in strongly weathered basalt, which is beneficial to the safety of the pipelines, the slope of the pipeline is inclined to the west, the slope of the pipeline is inclined in the opposite direction to the lateral compression of the dump, and the possibility of the pipeline forming lateral shear is small, the main hazards of the north slope instability to pipelines are burial and impact. The research results provide basis for safety evaluation and later treatment design of pipeline in cross-interference section of dump slope.
Isolation and identification of postharvest pathogenic bacteria of Syzygium samarangense and antibacterial test of essential oils
Authors: Lu Qiyu , Xie Yongdong , Jiang Haoyue , Jiang Linhong , Chai Dan , Zhu Jiawen , Liu Ji 
Published: July 2024

With Syzygium samarangense as the test subject，postharvest pathogenic bacteria were isolated，purified，and identified. Their pathogenicity was determined using Koch's postulates，and the antibacterial activity of 36 types of plant essential oils against highly pathogenic bacteria was assessed. The findings indicated that a highly pathogenic fungus was isolated and identified from naturally existing S. samarangense, labeled LW3-1. The pathogenicity rate of strain LW3-1 reached 100% within 2 days of inoculation, and molecular biology identified it as Colletotrichum gloeosporioides. Among the 36 essential oils, clove, geranium, myrrh, rose and sophora flavescens essential oils (1000 μl/L) had the most significant antibacterial effect on the LW3-1 strain, with an antibacterial rate of 100%. The antibacterial rate of 500 μl/L clove essential oil against the LW3-1 strain was still >85% after 12 days of treatment. In summary, it is determined that the pathogenic bacteria causing postharvest diseases of l S. samarangense is C. gloeosporioides, which is highly pathogenic. 500 μl/L clove essential oil has the best inhibitory effect on C. gloeosporioides.
The Nearshore Marine of ShenZhen Environmental Risk Assessment Method Based on the DPSIR Framework
Authors: Jiang Yichen , Mu Lingyan , Zhang Yuqi , Jia Bowei , Zhang Yuan , Chen Daoyi 
Published: July 2024

The nearshore marine areas are the most intensely concentrated regions for human economic activities and serve as vital carriers for the development of the marine economy. Accurately assessing the environmental risks in these areas is of significant importance for the sustainable development of the marine economy. This study constructs an environmental risk assessment system for the nearshore marine areas of Shenzhen City based on the DPSIR framework and evaluates it using the comprehensive index method. Specifically, the study begins by selecting 27 indicators related to the marine environment to construct the evaluation index system. It employs the grey relational analysis and entropy weight method to weight the indicators and finally assesses the environmental risks of Shenzhen's nearshore marine areas from 2013 to 2020 using the comprehensive index method. The study finds that the environmental risks of Shenzhen's nearshore marine areas from 2013 to 2020 are generally low, with the risk score increasing from 0.3277 to 0.7308 year by year, shifting from a more dangerous to a safe risk level. The research indicates that the marine environment of the nearshore areas in Shenzhen is greatly influenced by local human economic activities and the industrial structure of Shenzhen. The study suggests that the environmental safety level of Shenzhen's nearshore marine areas could be improved by leveraging policy guidance, optimizing the industrial structure, and perfecting tourism management methods.
Improved Autuoformer Electricity load forecasting based on model fusion
Authors: Zhao Laiqi , Wu Zhifeng , Du Maoyu 
Published: July 2024

The development of the power system is undergoing rapid changes. The future direction of power system development is inevitably smart grids. This paper proposes an optimization of the Autoformer model based on model fusion to improve the accuracy of electricity load forecasting. By incorporating the predictive results of traditional statistical multivariate linear regression (MLR) and machine learning method LightGBM into the Autoformer model, we aim to fully leverage the strengths of both traditional statistical and machine learning approaches to enhance the predictive accuracy of the Autoformer model. Experimental results, using mean MAE and MSE as the evaluation metrics, demonstrate that the algorithm proposed in this paper exhibits better performance in the prediction results.
Research on the influence of diverse tea varieties on disease and exercise regulation
Authors: Xiang Xiaomeng , Fan Jingyi , Wang Yirang , Zhou Wanggeng , Chen Ying , Liu Bing 
Published: July 2024

Tea and tea beverages are popular around the world due to their unique flavors, and tea is rich in a variety of bioactive compounds such as catechins, alkaloids, and polysaccharides, which are the main contributors to its health benefits. In recent years, an increasing body of research has indicated that incorporating tea consumption into daily life exerts positive effects in combating oxidation, cardiovascular diseases, inflammation, aiding in exercise recovery, and potentially mitigating cancer risks. The relevant mechanisms of the signaling pathways involved have been extensively studied. Clinical trials have also demonstrated the potential of tea products as dietary supplements and natural medicines. In this paper, we review the health effects of tea, the steroid metabolic diseases modulated by different teas and the effects of related substances on health campaigns.
Patients' and caregivers' perception of satisfaction with palliative care
Authors: Rico Mendoza Maria Paula , Guadrón Ramírez Juan Camilo , Roa Suarez Maria Juliana , Vargas Torres Jhon Alexander , Pulido Montes Maria Andreina 
Published: July 2024

Introduction: palliative care has emerged as a crucial element of contemporary health care, according to the World Health Organization, establishing a holistic approach dedicated to improving the quality of life of patients and their families when facing the difficulties associated with terminal illnesses. Therefore, assessing patients' and caregivers' satisfaction with care is a fundamental aspect that requires a thorough analysis, since the disease impacts not only on physical health but also on personal relationships. Method: qualitative-hermeneutic, narrative-interpretative and documentary study based on literature review during the first semester of 2024 in the databases: Dialnet, Scielo, Scopus, Elsevier, Sciencie Direct, PudMed, BMJ open and Google academic. Objective: to describe the perception of patients and caregivers on satisfaction with the care they receive in palliative care. Development: one of the fundamental bases of palliative care is empathic communication between health professionals and patients/caregivers, as well as ensuring effective symptom control and beyond the physical dimension, it also focuses on attending to emotional and psychosocial needs, and finally, it seeks to respect patients' dignity and autonomy. Conclusion: the perception of patient and caregiver satisfaction with palliative care is influenced by a variety of elements, including quality of communication, symptom management, emotional support, and respect for dignity and autonomy
Russian startup legislation system
Authors: Быкова С.П. 
Published: July 2024

в настоящей статье рассматриваются законодательное регулирование предпринимательской деятельности в виде стартапов: соотношение с современными реалиями развития и распространения в Российской Федерации. Проанализированы основные определения этого явления, выявлены проблемы, связанные с отсутствием унифицированного законодательного определения понятия «стартап». До настоящего времени не сформировалось единого понимание, что же такое стартап – субъект или вид / тип предпринимательской деятельности. Это приводит к неоднозначным трактовкам, так как нет четких критериев, субъекты не определены, и отсутствуют единые меры поддержки для всех участников Кроме того, нет определенности какую именно деятельность следует относить к стартапам как к таковым, должна ли она содержать в себе элемент инновационности и относиться только к высокотехнологичным сферам. Такая разрозненность значительно снижает распространение стартапов в нашей стране, следовательно не дает ожидаемого эффекта от государственной политики по цифровизации экономики и поддержке высокотехнологичного предпринимательства. Целью написания данной статьи было как раз упорядочивания понятий стартапа, приведенных в отечественном законодательстве.
this article considers the legal basis of entrepreneurial activity in the form of startups and their relationship with the modern realities of development and distribution in the Russian Federation. The main definitions of this phenomenon were analyzed; problems related to the lack of legislative consolidation of the startup concept were identified, in this regard, to the ambiguity of approaches to it. There is still no single understanding of what a startup is – a legal entity or kind/type of entrepreneurial activity (way of doing business) although this type of activity is already widely applicable in the business environment. Over the past decade, topics related to startups have increasingly been discussed in the media. A large number of government programs that provide financial support to small and medium-sized enterprises associated directly with their creation and implementation have appeared. However, no legislation gives an exhaustive answer what should be understood as a startup. This leads to many interpretations since there are no uniform criteria, the subject composition is not defined, and there are no uniform support measures for all participants. In addition, it is not certain which activity should be attributed to startups as such, whether it should contain an element of innovation and relate only to high-tech areas. All this significantly reduces the homogeneous distribution of startups in our country. Therefore, it does not give the expected effect of a state-owned company on the transition to a non-resource model of the economy. The purpose of writing this article was just to streamline the concepts of startup given in domestic legislation.
Kritik Politik Terhadap Penguasa dalam Antologi Cerkak Telasih Wulan September Karya Purwadmadi (Kajian Sosiologi Sastra)
Authors: Rakasiwi Anggit , Hasan Latif Nur 
Published: July 2024

Antologi Cerkak Telasih Wulan September ditulis oleh Purwadmadi menceritakan tentang kritik sosial. Kritik sosial yang ada di dalam Antologi Cerkak Telasih Wulan September sebagai sosial masyarakat dan negara di dalam kehidupan sehari-hari. Pendekatan yang sesuai dengan penelitian kritik sosial di dalam karya sastra adalah penelitian sosiologi sastra yang dijelaskan oleh Rene Wellek dan Austin Warren. Tujuan penelitian adalah menjelaskan bentuk kritik politik. Manfaat yang bisa diambil dari penelitian ini adalah diharapkan bisa mengembangkan penelitian sastra Jawa modern dan bisa menambah wawasan kritik sosial terhadap penguasa di dalam karya sastra. Penelitian kritik sosial di dalam ACTWS menggunakan penelitian kualitatif. Sumber data di dalam penelitian adalah ACTWS dan penelitian dahulu yang serupa. Data penelitian di penelitian ini adalah 14 cerpen yang termasuk kritik sosial terhadap penguasa dari 24 cerpen ACTWS. Teknik pengumpulan data yang digunakan di dalam penelitian ini adalah teknik baca, semak, dan catat. Hasil penelitian adalah 1) kritik politik terhadap penguasa di dalam ACTWS berupa jabatan dan kekuasaan, disorganisasi pemerintahan, dan dinamika sosial politik. Kesimpulan penelitian adalah kritik politik sebagai kritik sosial yang berpengaruh kepada masyarakat di dalam ACTWS.
PENDAMPINGAN DAN PEMBENTUKAN FORUM PENATAAN RUANG KABUPATEN WAROPEN DALAM RANGKA MENDUKUNG PENYELENGGARAAN PENATAAN RUANG DI KABUPATEN WAROPEN
Authors: Sitorus Yannice Luma Marnala 
Published: July 2024

Saat ini Waropen sedang berkembang menjadi suatu kabupaten baru setelah dimekarkan dari kabupaten induk pada tahun 2003. Untuk itu akan diperlukan pedoman untuk mengarahkan pembangunan di Kabupaten Waropen seperti misalkan Rencana Tata Ruang Wilayah (RTRW) dan Rencana Detail Tata Ruang (RDTR), yang berperan dalam penyelenggaraan penataan ruang yang merupakan wadah bagi setiap aktivitas pembangunan di daerah. Selain itu akan diperlukan juga suatu badan yang mengawasi pelaksanaan pedoman tersebut. Kegiatan pengabdian masyarakat ini bertujuan untuk melaksanakan pendampingan pembentukan Forum Penataan Ruang (FPR) yang belum ada di Kabupaten Waropen. Kegiatan pengabdian kepada masyarakat ini dilakukan dengan metode sosialisasi tentang manfaat penting RTRW dan RDTR sebagai pedoman dalam penyelenggaraan penataan ruang dan peran badan FPR. Kegiatan sosialisasi terdiri dari beberapa tahapan, yaitu: (1) observasi daerah tujuan; (2) melakukan komunikasi dengan BAPPEDA Kabupaten Waropen mengenai masalah sosial yang sudah ditentukan; dan (3) sosialisasi kepada para pemangku kepentingan. Hasil dari pelaksanaan pengabdian yang telah dilakukan adalah bertambahnya wawasan peserta sosialisasi, khususnya pada pemahaman tentang pentingnya peran RTRW dan RDTR serta peran badan FPR yang dapat membantu pihak pemerintah daerah setempat dalam menyelenggarakan penataan ruang di Kabupaten Waropen. Pada kesempatan sosialisasi tersebut juga dilayani konsultasi terhadap permasalahan tata ruang yang terjadi di Kabupaten Waropen. Kegiatan pengabdian ini berjalan dengan baik dan dihadiri oleh berbagai unsur pemerintahan serta perwakilan masyarakat dan diharapkan setelah itu akan segera terbentuk FPR di Kabupaten Waropen.
The Effect of Supervisory Performance on The Quality of Mathematics Education In Grade II Students of EBC Turiscai
Authors: Caldeira Celestino , Guterres Antonio 
Published: July 2024

Improving the performance of supervisors and the quality of student education has a positive relationship because a maximum and good learning style will provide good quality education. The hypothesis of the supervisor performance variable (X) on the quality of education (Y) of students in Ensino Basico 3o Ciclo Turiscai shows that there is a positive and significant influence individually because the ttable > is 7,937> 2,000 then Ha is accepted. This means that better supervisor performance (X) will provide higher quality education for students at Ensino Basico 3o Ciclo Turiscai. From the results of the calculation of a simple regression correlation analysis, it shows that the coefficient (r) of 0.722 or 72.2% means that the supervisory performance variable (X) has a fairly close relationship or has a strong enough correlation with the variable Education quality (Y) in Ensino Basico 3o Ciclo Turiscai and the coefficient of determination (r2) of 0.521 or 52.1% means that the contribution or contribution of supervisor performance (X) is given to the variable Education quality (Y) of 0.521 or 52.1% while The remaining 47.9% was influenced by other factors. Based on the calculation results with a simple linear regression analysis model, the value is obtained that the supervisory performance variable (X) shows a unidirectional or positive regression coefficient value of 0.628 against the education quality variable (Y). This can be interpreted that the performance of supervisors (X) affects the quality of education (Y) by 0.628 or 62.8% in Ensino Basico 3o Ciclo Turiscai.