bluuebunny/crossref_metadata_2025_split huggingface dataset:
“Russian Emigres in Volynia during the Reign of Ivan IV”
Authors: Halperin Charles J. 
Published: February 2024

Abstract
In this superb monograph, based upon monumental archival and manuscript research, Konstantin Erusalimskii explores the lives and cultural contributions of Muscovite emigres during the reign of Ivan IV to Volynia, part of the Grand Duchy of Lithuania and then the Kingdom of Poland. Through case studies of the most prominent emigres, above all Prince Andrei Kurbskii, Erusalimskii examines their social consciousness and cultural contributions, both literary compositions and translation projects. The emigres did not think of themselves as traitors. They remained and were treated by indigenous subjects of Poland-Lithuania as outsiders, “Muscovites.” Among numerous original conclusions Erusalimskii argues that publicist Ivan Peresvetov and printer Ivan Fedorov were one and the sane man, introduces an original, signed letter in Polish from Kurbskii to Herzog Albrecht von Hohenzollern of Brandenburg, and portrays Kurbskii as a Renaissance historian.
Cost Benefit Analysis of Chaudhary Bakery Udhyog
Authors: Adhikari Sarad 
Published: February 2024

The research aims to explore the cost analysis and cost-benefit analysis with the help of Net Present Value and Internal Rate of Return in Chaudhary Bakery Udhyog (CBU). The research attempted to show the relationship between cost and benefit of the Chaudhary Bakery Udhyog. It followed descriptive cum analytical research design. The present re­search work covered a time period of five years 2017 to 2021. The presentation and analysis of benefit (net profit), benefit cost ratio (BCR), net present value (NPV) and internal rate of return (IRR).
Benefit cost ratio (BCR) has been found greater than 1. Hence it can be concluded that this BCR greater than 1 may be due to the longer experience and good managerial ability. BCR is greater than 1 is represents the ratio of total benefits over total costs. It has been found that the bakery udhyog is running in profit. In the analysis NPV is greater than zero in every year. NPV is greater than zero is indicate that the total discounted value of benefit is greater than the total discounted value of costs. It is represent the udhyog performance is well. So, it is generating satisfactory profit in study period. The udhyog has a internal rate of return is 10.19%. It represents the discount rate at the NPV of Chaudhary Bakery Udhyog is equal to zero. It means present value of benefits equal to present value of costs of the udhyog. The IRR is greater than discount rate. It can be concluded that the udhyog is running well and performance is better.
Assessment of Microplastics in Hanumante River of Kathmandu Valley
Authors: Bhatta Khageshwari , Sharma Gauri Devi , Bohara Khagendra Prasad , Joshi Mahesh Kumar 
Published: February 2024

Plastic debris is one of the most significant organic pollutants in the aquatic environment. Researchers are currently focusing on the impact of micro and nano-scale plastic waste on aquatic systems. In this study, we investigated the distribution of plastic pellets and fragments present in the freshwater ecosystem. The goal was to assess microplastic (MP) abundance in the Hanumante River, a tributary of the Bagmati River, and analyze their properties. Sample collection involved the bottle sampling method. Filtration, wet peroxide oxidation, density separation, gravimetric analysis, and microscopic examination were performed to study the characteristics of microplastics. The study was conducted by following the guidelines of the National Oceanic and Atmospheric Administration (NOAA) protocol. Gravimetric analysis was applied to calculate the reduced mass of the sample after total organic carbon reduction. Results showed that the maximum amount of reduced sample was obtained from the sample taken from sample taken from Madhyapur Thimi area (~3.593g) and the minimum amount of reduced sample was obtained from the sample taken from the Shiva temple Jagati area (~2.130g). Microscopic inspection showed that samples taken from different locations were composed of an average of 14–23 microplastics per liter of sample. FT-IR analysis was performed to analyze the characteristics of microplastics and the type of polymers present in the sample which showed the abundance of polymer materials like polyethylene, polypropylene, and polycarbonates. The findings imply that appropriate plastic waste management measures be implemented in the communities to safeguard the ecosystem benefits derived from the river.
गङ्गानाथ कोइरालाका कवितामा आदर्श चेतना {Ideal Consciousness in The Poems of Ganga Nath Koirala}
Authors: पन्थ Pantha टंकप्रसाद Tankaprasad 
Published: February 2024

गङ्गानाथ कोइराला नीति र आदर्शलाई जोड दिएर कविता लेख्ने स्रष्टा हुन् । समाजमा भइरहेका विकृति र प्रदूषणबाट मुक्त गरी मानिसमा परिष्कारको सञ्चार गराउनु उनका कविताको उद्देश्य रहेको देखिन्छ । सामाजिक मूल्यमान्यता र आदर्शबाट चुक्दै गएको मानिसलाई नैतिक पाठ पढाउने कुरामा उनका कविताहरू महत्त्वपूर्ण सामग्रीका रूपमा रहेका छन् । नेपाली कवितामा लामो साधना गरेका गङ्गानाथ कोइरालाले फुटकर रूपमा र कृतिका रूपमा कविता प्रकाशन गराएका छन् । यिनका कविताको मर्ममा आदर्शको चेतना ज्यादा रहेको पाइन्छ । राजनीतिक, सामाजिक जीवनका पृष्ठभूमिमा विषयलाई केन्द्रित गरी आदर्शको विचार सञ्चार गराउनमा यिनको लेखन सफल रहेको पाइन्छ । आम व्यक्तिभित्र मक्किएर रहेका कुरालाई प्रकाश पारी सुधारको सन्देश व्यक्त गर्नु यिनका लेखनको खास प्राप्ति हो । मानिस आफूले अधिकारको प्रयोग गर्दा कर्तव्यको पाटोलाई पनि भुल्न नहुने आग्रह कविको छ । आदर्शवादसँग सम्बद्ध विचारहरूलाई कवितामा खोजी गरी विश्लेषण गर्ने काम यस लेखमा गरिएको छ । आशाको किरण कवितासङ्ग्रहमा आदर्शवादी चेतना कसरी प्रयोग भएको छ ? भन्ने मुख्य समस्यामूलक प्रश्नमा केन्द्रित रही आदर्शवादको सैद्धान्तिक पर्याधारका सापेक्षमा विश्लेषण गरी निष्कर्ष निकाल्ने काम गरिएको छ । प्रस्तुत लेखमा आवश्यक सामग्री प्रथम र द्वितीयक स्रोतबाट लिइएको छ । प्राथमिक तथा द्वितीयक सामग्रीको उपयोग गरेर आदर्शवादी अवधारणालाई प्रकाश पारी आशाको किरण कवितासङ्ग्रहमा प्रस्तुत आदर्शवादलाई खोजी गर्ने काम यस लेखमा गरिएको छ ।
{Ganga Nath Koirala is an author who writes poetry with emphasis on policy and ideals. The aim of his poetry is to free people from the distortions and pollution that are happening in the society and communicate sophistication to people. His poems are important in teaching moral lessons to people who are straying from social values and ideals. Ganga Nath Koirala, who has practiced for a long time in Nepali poetry, has published poetry in the form of individual and works. It is found that there is more awareness of ideals in the content of his poems. His writing is successful in communicating the idea of ideals by focusing on the subject in the background of political and social life. The special achievement of his writings is to bring to light the things that are deep inside the common man and express the message of reform. The poet urges that people should not forget their duties while exercising their rights. Ideas related to idealism are searched and analyzed in this article. It also deals with how idealistic consciousness has been used in Aashako Kiran (ray of hope) poetry collection. Focusing on the main problematic question, it has been analyzed and drawn a conclusion in relation to the theoretical framework of idealism. The material required in the present article has been taken from primary and secondary sources. This article investigates the idealism existed in Aashako Kiran (ray of hope) poetry collection by highlighting the idealistic concept by using primary and secondary materials.}
Floristic composition of sand massifs in the western part of the Sub Ural plateau
Authors: Utaubayeva A.U. , Nurgazy K.Sh. , Bisenov U.K. , Alzhanova B.S. 
Published: February 2024

Currently, on the territory of Kazakhstan, one of the topical issues is the study of the current state of ecosystems. The aim of the study is a biomorphological, geographical and ecological analysis of thesand massifs flora inthe western part of the Sub Ural plateau. 137 species of vascular plants belonging to 99 genera and 35 families were registered in the Karagash and Akkum sand massifs. Most of the flora (70; 50.4%) is occupied by species belonging to the Asteraceae, Poaceae, Fabaceae and Chenopodiaceae families. The predominant in the flora are rhizomatous species: Calamagrostis epigeios, Carex colchica, Helichrysum arenarium, Leymus racemosus, Scirpoides holoschoenus, etc.The presence of adventitious species in the flora indicates high anthropogenic pressure, unfavorable growing conditions and habitat disturbance. The predominance of xerophytes is associated with the adaptation of psammophytesand steppe species to growing in arid climates. The chorological analysis showed the predominance of the wide-ranging Eurasian and Ancient Mediterranean species.There is a need to protect meadow and psammophytic mixed-grass-stipa grass and juniper communities. They belong to plant species distribution area of which is currently being intensively reduced, so it is necessary to organize comprehensive measures to protect their growing environment. Information about the species composition of plants, their biological and ecological features, which in the future will become the basis for the organization of monitoring work, are of great practical importance.
The study of the biological age of university teachers in the period of urgent transition to distance education as a result of pandemic
Authors: Myrzabayev A.B. , Tnimova G.T. , Sokolova G.G. , Bodeyev M.T. , Kabdolla Е. 
Published: February 2024

In the article, the biological age of university teachers was studied (using the express method of V.P. Voytenko), a total of 127 people (64 women, 63 men) were examined, they were divided into three groups according to their age (1st group ‒23-39 years old, 2nd group ‒40-59 years old, 3rd group ‒60 years old and older).A special health self-assessment questionnaire and a number of physiological indicators and mathematical formulas were used to calculate the value of biological age (BA);the appropriate biological age value (ABA) was calculated; he obtained biological age and the corresponding biological age were compared, it was determined how many years the subjects' aging rate was ahead or behind their peers. This approach makes it possible to divide people of the same age into several degrees according to the degree of “age wear”, as well as according to the “reserve” of health (degrees I and II ‒slow aging, III ‒BA corresponds to the population standard, IV and V ‒accelerated aging). The research was conducted during the transition of universities to distance education during the pandemic (October-November, 2020). More than half of the teachers (55.90%) were found to be experiencing accelerated aging (grade IV-V of BA), and this was more common among men than among women. Among those examined, the rate of aging is evident in the youngest group of teachers. Due to the pandemic, in the period of urgent transition from the usual traditional educational format to distance learning, the accelerated rate of aging according to biological age indicators was observed in almost all groups of teachers: 23%-80%. And there is a conclusion that the gender and age of the subjects affect the biological age.
The Influence of Medical and Socio-Economic Characteristics of the Population of Kazakhstan on the Frequency of Doctor Visits
Authors: Spankulova L.S. , Nurmakhanova M.B. , Bukatov Y.B. 
Published: February 2024

Object: to find out how the frequency of visits to doctors in Kazakhstan is determined by the medical and socioeconomic characteristics of the population.Methods: a survey with 1,638 participants assessed annual doctor visit frequency using a seven-option question. For balanced data, responses were grouped into categories (first, second, seventh, and fifth and sixth combined). Additional questions captured socio-economic and medical metrics. Data collection and variable selection are detailed in the article, which employs a regression model for analysis. Findings: the authors touched upon the problem of low initiative of the population related to their health and “medical paternalism”, typical phenomena for most post-Soviet countries. As a result of the simulation, it was found that the results of the evaluation of the polynomial logit and the polynomial probit correspond to each other.Conclusions: the interpretation of the results in the polynomial model shows that any alternative is given in comparison with the base alternative, so increasing the independent variable makes the choice of the alternative more or less likely compared to the base alternative. So, the variables “Healthcare” and “Medical checkup” negatively affect the first category and positively affect the second, third and fourth categories.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Penghindaran Pajak dan Manajemen Laba
Authors: Afrilyani Ria , Karina Ria , Mardianto Mardianto 
Published: February 2024

ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui dampak Corporate Social Responsibility (CSR) terhadap penghindaran pajak (tax avoidance) dan manajemen laba (earnings management). Dalam penelitian ini, CSR diwakili oleh Corporate Social Responsibility Index (CSRI) yang mengacu pada panduan CSRI versi GRI-G4 dan GRI Standard. Penghindaran pajak diwakili oleh Current Effective Tax Rate (CETR), sementara manajemen laba diwakili oleh Discretionary Accrual (DA). Sampel penelitian terdiri dari 53 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan telah menerbitkan laporan tanggung jawab sosial perusahaan antara tahun 2017 hingga 2021. Analisis data menggunakan statistik deskriptif dan analisis regresi data panel menggunakan perangkat lunak eviews. Hasil penelitian menunjukkan bahwa secara stimultan, CSR memiliki dampak yang signifikan terhadap penghindaran pajak dan manajemen laba.
Kata Kunci: CSR, manajemen laba, dan penghindaran pajak.

ABSTRACT
This study aims to determine the impact of Corporate Social Responsibility (CSR) on tax avoidance and earnings management. In this study, CSR is represented by the Corporate Social Responsibility Index (CSRI) which refers to the GRI-G4 and GRI Standard versions of the CSRI guidelines. Tax avoidance is represented by Current Effective Tax Rate (CETR), while earnings management is represented by Discretionary Accrual (DA). The research sample consists of 53 companies that are listed on the Indonesia Stock Exchange (IDX) and have published corporate social responsibility reports between 2017 and 2021. Data analysis using descriptive statistics and panel data regression analysis using eviews software.The finding showed that, as simultaneously, CSR has a significant impact on earnings management and tax avoidance.
Keywords : CSR, earnings management, and tax avoidance.
Determinasi Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi
Authors: Safira Cindy Dhinar , Wulandari Sartika 
Published: February 2024

ABSTRAK
Studi ini bermaksud mengungkap peran profitabilitas sebagai pemoderasi leverage, capital intensity, dan inventory intensity terhadap agresivitas pajak. Variabel independen meliputi leverage, capital intensity, dan inventory intensity, sedangkan agresivitas pajak menjadi variabel dependen dan profitabilitas sebagai variabel moderasi. Metode penelitian melibatkan pengumpulan data sekunder laporan tahunan perusahaan sektor barang konsumen primer yang tercatat pada Bursa Efek Indonesia periode 2020-2022, dengan purposive sampling pada 47 perusahaan. Studi ini mengindikasikan terdapat dampak konkret dari leverage terhadap agresivitas pajak. Sementara itu, tidak ditemukan dampak konkret dari capital intensity, inventory intensity, dan profitabilitas terhadap agresivitas pajak. Selain itu, hasil studi juga menunjukkan profitabilitas tidak memoderasi leverage, capital intensity, dan inventory intensity terhadap agresivitas pajak.
Kata Kunci: Agresivitas Pajak, Capital Intensity, Inventory Intensity, Leverage, Profitabilitas.

ABSTRACT
The research intends to unveil the role of profitability as a moderator between leverage, capital intensity, and inventory intensity with tax aggressiveness. Independent variables encompass leverage, capital intensity, and inventory intensity, while tax aggressiveness is the dependent variable, and profitability iss the moderation variable. The research method involves collecting secondary data sources from annual reports of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period, employing purposive sampling for 47 companies. The findings indicate that leverage significantly influences tax aggressiveness, however, no significant effects were observed for capital intensity, inventory intensity, and profitability on tax aggressiveness. Furthermorethe results also demonstrate that profitability does not moderate the relationships between leverage, capital intensity, and inventory intensity with tax aggressiveness.
Keywords : Capital Intensity, Inventory Intensity, Leverage, Profitability, Tax Agresiveness.
Pengaruh Pajak, Ukuran Perusahaan Dan Kepemilikan Asing Terhadap Transfer Pricing Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia
Authors: Ningsih Tiara , Oktariansyah Oktariansyah , Putra Panca Satria , Veronica Aries 
Published: February 2024

ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh pajak, ukuran perusahaan dan transfer pricing pada perusahaan subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia pada tahun 2016-2020. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia. Sampel yang digunakan dalam penelitian ini yaitu dengan menggunakan metode purposive sampling yang terdiri dari 6 perusahaan, data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan perusahaan subsektor makanan dan minuman. Penelitian ini menggunakan metode analisis regresi linier berganda dengan program spss versi 24. Hasil menunjukan bahwa pajak, ukuran perusahaan dan kepemilikan asing berpengaruh secara simultan terhadap transfer pricing dengan nilai signifikan 0,005. Pajak tidak berpengaruh terhadap transfer pricing dengan nilai signifikan 0.529. Ukuran perusahaan tidak berpengaruh terhadap transfer pricing dengan nilai signifikan 0.839. Dan kepemilikan asing tidak berpengaruh terhadap transfer pricing dengan nilai signifikan 0.159.
Kata kunci: Pajak, Ukuran Perusahaan, Kepemilikan Asing Dan Tranfer Pricing

ABSTRACT
This study aims to determine the effect of taxes, company size and transfer pricing on food and beverage sub-sector companies listed on the Indonesian stock exchange in 2016-2020. The population used in this study are all food and beverage sub-sector companies listed on the Indonesian stock exchange. The sample used in this study is by using purposive sampling method consisting of 6 companies, the data used in this study is secondary data in the form of financial statements of companies in the food and beverage sub-sector. This study uses multiple linear regression analysis with SPSS version 24 program. The results show that taxes, company size and foreign ownership have a simultaneous effect on transfer pricing with a significant value of 0.005. Taxes have no effect on transfer pricing with a significant value of 0.529. Firm size has no effect on transfer pricing with a significant value of 0.839. And foreign ownership has no effect on transfer pricing with a significant value of 0.159.
Keywords: Tax, Company Size, Foreign Ownership and Transfer Pricing
On Super (a,d)-C_3- Antimagic Total Labeling of Dutch Windmill Graph D_3^m
Authors: Irene Yanne , Mahmudi Mahmudi , Nurmaleni Nurmaleni 
Published: February 2024

This paper is aimed to investigate the existence of super (a,d)-C_3- antimagic total labeling of dutch windmill graph D_3^m . The methods to achieves the goal was taken in three step. First of all determine the edge and vertices notation on dutch windmill graph . At the second step, labeling the vertices and edges of several dutch windmill graphs, then obtained the pattern. Finally pattern must be proven to become theorem. Based on the study, The Dutch Windmill Graph D_3^m, with m>=2 has super (14m+9,5)-C_3- antimagic total labeling, super (13m+8,3)-C_3- antimagic total labeling, super (12m+9.,5)-C_3- antimagic total labeling, super (11m+10.,7)-C_3- antimagic total labeling, super (10m+8.,3)-C_3- antimagic total labeling.
Effect of Circuit Training on the Basis of Motor Skills (Speed) and Skill Abilitied (Dribbling) of School Football Players of Mumbai
Authors: Lohar Dr. Nilesh , Dandekar Nikita 
Published: February 2024

Football is one of the well-known games across world. Football also known as Soccer or European Football in USA and Canada. There are certain rules and regulation for playing this game. Firstly, required two teams with sixteen players; 11 on field and 5 substitutes. This game using Spherical ball of 67-70 cm of circumference for playing. The game has to played in between of two goal post. And game started by kick off. There are some fundamental skills using for the game on field by the players like heading, dribbling, kicking, passing, defending, goal keeping etc. when ball crosses the goal line by team scored as goal. When both teams have scored equal goals means tie happened then there are methods to solved or break the tie by extra time, penalty shoot and sudden death. The purpose of study was to determine the effect of circuit training on speed and dribbling of school football players aged 14 to 16 years. A sample of Forty (n=40) school football players age ranged 14 to 16 years was identified as subjects from Arsenal football academy Mira road, area of suburban Mumbai. further they had been randomly divided into two identical corporations i.e. experimental and manipulate institution with same variety of topics. Experimental organization (circuit education institution (n=20)) and control group (non-circuit education institution (n=20)). The layout of the have a look at changed into Non- equivalent manage organization design. The experimental topics in conjunction with day these days lifestyles underwent a Circuit schooling programmed for 3 days in per week. The collected records changed into analysis with assist of ‘t’ test. The end result revealed that the effect of circuit schooling programmers helped to enhance velocity and dribbling talent of football gamers elderly 14 to 16 years. The findings finish that the circuit schooling turned into found beneficial to improve speed and dribbling of football players aged 14 to 16 years.