bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PAJAK, PELAYANAN FISKUS, KEWAJIBAN MORAL, DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (STUDI PADA SAMSAT LUBUK JAMBI)
Authors: Fefrianti Fefrianti , Diskhamarzaweny Diskhamarzaweny , Yulis Yul Emri 
Published: February 2025

Penelitian ini bertujuan untuk mengetahui pengaruh Sosialisasi Perpajakan, Pengetahuan Pajak, Pelayanan Fiskus, Kewajiban Moral, dan Penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan bermotor dalam membayar pajak pada Samsat Lubuk Jambi. Populasi penelitian adalah wajib pajak kendaraan bermotor yang membayar pajak pada Samsat Lubuk Jambi dan penentuan sampel menggunakan teknik sampling insidental.Penelitian ini menggunakan sampel sebanyak 100 responden yang dihitung menggunakan rumus Slovin.Pengumpulan data dilakukan dengan kuisioner yang diukur dengan skala likert.Analisis data dilakukan dengan menggunakan metode regresi linier berganda dengan bantuan softwareSPSS versi 20. Dalam penelitian ini menggunakan 5 variabel independen yaitu sosialisasi Perpajakan (X1), Pengetahuan Pajak (X2), Pelayanan Fiskus (X3), Kewajiban Moral (X4), Penerapan E-Samsat (X5) dan Kepatuhan Wajib Pajak Kendaraan Bermotor (Y) sebagai variable dependen. Hasil penelitian ini menunjukan bahwa: pertama sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor sebesar 0,236 atau 23,6%,kedua Pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor sebesar 0,264 atau 26,4%, ketiga pelayanan fiskus berpengaruh positif dan sinifikan terhadap kepatuhan wajib pajak kendaraan bermotor sebesar 0,165 atau 16,5%, keempat kewajiban moral terhadap kepatuhan wajib pajak kendaraan bermotor sebesar 0,227 atau 22,7%, kelima penerapan E-Samsat tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Diperoleh koefisien determinasi sebesar 0,115 atau 11,5% yang artinya besarnya pengaruh sosialisasi perpajakan, pengetahuan pajak, pelayanan fiskus, kewajiban moral, dan penerapan E-Samsat terhadap kepatuhan wajib pajak kendaraan bermotor adalah 11,5% sedangkan sisanya yaitu dijelaskan oleh factor factor penyebab lainnya yang berasal dari luar regresi yng tidak diteliti dalam penelitian ini.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, NORMA SOSIAL, SOSIALISASI PEMERINTAH, KEPERCAYAAN PADA PEMERINTAH, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (
Authors: Kasnur Rasi Arsita , Diskhamarzaweny Diskhamarzaweny , Yulis Yul Emri 
Published: February 2025

Penelitian ini bertujuan untuk menguji Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Norma Sosial, Sosialisasi Pemerintah, Kepercayaan Pada Pemerintah, Kualitas Pelayanan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di Kecamatan Gunung Toar, Kabupaten Kuantan Singingi. Data penelitian ini diperoleh dari data kuesioner (primer).Populasi dalam penelitian ini yaitu seluruh wajib pajak yang menerima SPPT dan melakukan pembayaran PBB-P2 di Kecamatan Gunung Toar, Kabupaten Kuantan Singingi yang terdaftar pada Badan Pendapatan Daerah (BAPENDA) Tahun 2019 yang berjumlah 3.098 wajib pajak. Metode pengambilan sampel yaitu menggunakan teknik purposive sampling di peroleh 100 sampel. Penelitian ini menggunakan pendekatan kuantitatif. Analisis yang digunakan adalah analisis regresi linier berganda dengan uji t dan koefisien determinasi. Alat uji yang digunakan yaitu SPPS versi 20. Hasil penelitian menunjukkan bahwa, pertama pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sebesar 0,149. Kedua, kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sebesar 0,355. Ketiga, norma sosial berpengaruh terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sebesar 0,232. Keempat, sosialisasi pemerintah tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sebesar 0,038. Kelima, kepercayaan pada pemerintah berpengaruh terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sebesar 0,140. Keenam, kualitas pelayanan berpengaruh terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sebesar 0,152. Ketujuh, Sanksi pajak berpengaruh terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sebesar 0,361. Diperoleh Koefisiensi Determinasi sebesar 0,287 atau sama dengan 28,7% yang artinya besarnya pengaruh pengetahuan perpajakan, kesadaran wajib pajak, norma sosial, sosialisasi pemerintah, kepercayaan pada pemerintah, kualitas pelayanan dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar

Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) adalah 28,7% sedangkan sisanya 71,3% dijelaskan oleh faktor-faktor penyebab lainnya yang berasal dari luar regresi yang tidak diteliti dalam penelitian ini.
PENTINGNYA PARTISIPASI MASYARAKAT DALAM MUSYAWARAH PERENCANAAN PEMBANGUNAN DESA DI DESA ORINGBELE,KECAMATAN,WTIHAMA,KABUPATEN,FLORES TIMUR
Authors: Widu Yusuf , Apolonais Gai  , Yohana Fransiska Medho  
Published: February 2025

Partisipasi masyarakat dalam Musyawarah Perencanaan Pembangunan Desa (Musrenbangdes) adalah kunci untuk memastikan bahwa pembangunan desa sesuai dengan kebutuhan dan aspirasi warga. Pengabdian masyarakat ini bertujuan untuk mengkaji tingkat partisipasi masyarakat dalam Musrenbangdes di Desa Oringbele.
Penulis menemukan bahwa tingkat partisipasi masyarakat dalam musrenbangdes di Desa Oringbele masih rendah. Warga masyarakat yang hadir hanya 39Orang Warga yang hadir juga cenderung minim menyumbang gagasan tentang pembangunan desa. Penulis merekomendasikan kepada Pemerintah Desa Oringbele untuk lebih aktif dalam melibatkan warga masyarakat musrenbangde.
Hasil dari Sosialisasi pelaksanaan pengabdian dalam bentuk pembinaan ini dapat meningkatkan motivasi masyarakat untuk terus berinovasi dalam upaya meningkatkan kreativitas dalam sektor pembangunan dan khususnya pentingnya partispasi masyarakat dalam musrenbangdes sehingga dapat mingkatkan pemahaman kepada masyarakat.Musrenbangdes menunjukkan bahwa partisipasi masyarakat di Desa Oringbele masih Sangat rendah karena kurangnya sosialisasi dan pemahaman mengenai pentingnya Musyawarah perencanaan pembangunan desa.
Pelaksanaan Sosialisasi Musrenbangdes bertujuan untuk memastikan bahwa semua pihak yang terlibat memahami tujuan, proses, dan manfaat dari Musrenbangdes itu sendiri,Meningkatkan pemahaman masyarakat desa tentang pentingnya partisipasi dalam perencanaan pembangunan desa, Partisipasi masyarakat dalam pembangunan merupakan aktualisasi kesediaan dan kemauan anggota masyarakat untuk berkorban, serta partisipasi dalam pelaksanaan program.
SEMAGLUTIDA COMO OPÇÃO TERAPÊUTICA NO TRATAMENTO DA OBESIDADE: REVISÃO SISTEMÁTICA DA LITERATURA
Authors: Henriques Camila de Almeida , Dimitriou Maria Vitória Saldanha , Gomes Thaís Dilze Varginha , Campos Leandro Véspoli 
Published: February 2025

Introdução: A obesidade é uma condição multifatorial e um dos principais desafios de saúde pública global, associada a diversas comorbidades, como diabetes tipo 2, hipertensão arterial e doenças cardiovasculares. Nesse contexto, a semaglutida, um agonista do receptor do GLP-1 (glucagon-like peptide-1), tem emergido como uma alternativa promissora no manejo da obesidade devido aos seus efeitos comprovados na redução do peso corporal e na melhora de parâmetros metabólicos. Objetivo: Investigar, interpretar e revisar os achados sobre a eficácia e a segurança do uso da semaglutida como opção terapêutica no tratamento da obesidade. Metodologia: Utilizou-se as bases LILACS, Science Direct, Web of Science, Cochrane Library, Embase, Scopus e Medical Literature Analysis and Retrieval System Online (MEDLINE/PubMed), sob os descritores “Semaglutida”,“Obesidade”, “Agonistas de GLP-1” e “Tratamento”, com a seleção de artigos de revisão e artigos originais, seguindo critérios de elegibilidade. Resultados: Os artigos, redigidos em língua inglesa, contemplavam também publicações de autores e periódicos de diferentes nacionalidades. Os artigos abrangiam os anos de 2016 e 2023, e grande parte foi publicada nos últimos cinco anos. Considerações finais: A semaglutida é uma terapia eficaz e segura para obesidade, promovendo perda de peso significativa, benefícios metabólicos e cardiovasculares. Desafios como efeitos adversos gastrointestinais e custo elevado destacam a necessidade de estratégias para otimizar seu uso e acessibilidade.
Up-teka Victtorii Plazy
Authors: Wróbel Szymon 
Published: February 2025

Artykuł jest próbą przemyślenia wystawy kaliskiej artystki Joanny Dudek zatytułowanej You can Love (2023). W tekście staram się przemyśleć sam fenomen miłości oraz to, co może znaczyć tytuł wystawy, tj. naszą zdolność lub niezdolność do miłości. Stawiam tezę, inspirowaną analizami Jacques’a Derridy, że miłość jest farmakonem, a więc zarówno lekiem, jak i trucizną. Zastanawiam się także nad ideą apteki oraz lawiną recept, nadmiarem farmakologii niezbędnej dziś do życia każdego ciała. Podążając za myślą Giorgia Agambena, twierdzę, że wystawa You can Love jest reakcją na nową sferę kultu, który pokrywa się „technologią farmaceutyczną”. Na Zachodzie medycyna stała się dziś nową religią, a mitologia medyczna to ostatnia wielka mitologia. You can Love Victtorii Plazy to wystawa czasów „ciała rozszerzonego”, epoki transhumanizmu, przemysłu farmakopornograficznego i wiary w możliwość scjentystycznie uwarunkowanego nadczłowieczeństwa. Jedyna nadzieją Victtorii Plazy jest to, że nie uwalnia się ona od afektów poprzez odwołanie się do apteki i medycyny, ale raczej „uwalnia afekty” dla lepszego ich krążenia w ciele i świecie. Up-teka jest swoistą przeciwapteką. Dla Joanny Dudek miłość to ruch i ekspansja energii, to uruchamianie zapomnianej zdolności. Victtoria Plaza myśli o istnieniu miłości jako polu rażenia, oddziaływania manierystycznej materii, mnogości nieoczekiwanych mieszanin i związków. Miłość to zamieszanie.
Strategic Priorities for Developing the Marketing of Pomelo Oranges (Citrus maxima Merr.): A Case Study in Magetan Regency, Indonesia
Authors: Kusnandar  , Pratiwi Risma Dwi , Prasetyani Kartika Yoga , Asmadi  , Nugroho Reismaya Wanamertan 
Published: February 2025

Magetan Regency is the main production center for pomelo in Indonesia with total production reaching 244,395 quintals per year. Despite the high output of pomelo oranges in Magetan Regency, they still need to improve their marketing process. The purpose of this research is to analyze the priority of choosing the best strategy to develop a marketing strategy for pomelo oranges in Magetan Regency. The analysis method uses the Analytic Network Process (ANP) with Super Decision Software. Data collection uses journal reference methods, observations, interviews, and questionnaires to people who are experts in the field of pomelo oranges to obtain data/information regarding criteria, sub-criteria, and alternative solutions that will be analyzed later. The experts are the Head of the Horticulture Division from the Food Crops, Horticulture, Plantation, and Food Security Department, Magetan Regency; pomelo orange farmers in Magetan Regency; and representatives of Field Agricultural Extension Officer Sukomoro District, Magetan Regency. The results of the analysis using the ANP method, lead to the right and best decision in terms of selecting a profitable marketing strategy for pomelo citrus farming in Magetan Regency, namely post-harvest quality improvement. These results can be used as the best alternative because they meet the criteria and sub-criteria above, namely managerial capabilities, customer linking capabilities, market innovation capabilities, human resources assets, and reputational assets.
Affordable virtual and augmented reality training modules for workforce development and smart manufacturing
Authors: Chandramouli Magesh , Williams Ashayla 
Published: February 2025

In the face of rapid technological advances, including digital, additive, and smart manufacturing, it is essential to continually update manufacturing competency to facilitate skilled workforce development. This study explains a user-friendly Virtual Reality/Augmented Reality/ (VR/AR) training framework for training manufacturing processes. Process equipment and operational protocols are complex and demand for highly skilled and trained operators. Operators trained using the current methods, including in-class and computer-based training, continue to need help with some of the key process equipment operations, causing batch failures resulting in significant loss of time and money. Conventional avenues and traditional computer-based training have been routinely employed to educate operators. However, VR/AR-based process training will remedy the exposed inadequacies of smart manufacturing training processes that are causing continued operator errors. The virtual simulation offers coordinated visual and proprioceptive (spatial perception) feedback cues to develop motor skills for procedural knowledge and memory. The interactive training explores the relationships between actions and outcomes to promote schema building and strengthen trainees' mental models in manufacturing operations. This project has a significant commercial impact within the manufacturing industry owing to increased operational efficiency, reduced product delivery time, and increased accuracy. Optimal training aids affordable, precise, and quality product delivery for generic and personalized medicines to needy patients, thus resulting in a significant societal impact. It will positively impact the professional development of trainees and operators through training in cutting-edge research, innovation and entrepreneurship.
Magnetic Fields in Massive Star-forming Regions (MagMaR). V. The Magnetic Field at the Onset of High-mass Star Formation
Authors: Sanhueza Patricio , Liu 刘 Junhao 峻豪 , Morii Kaho , Girart Josep Miquel , Zhang Qizhou , Stephens Ian W. , Jackson James M. , Cortés Paulo C. , Koch Patrick M. , Cyganowski Claudia J. , Saha Piyali , Beuther Henrik , Zhang 张 Suinan 遂楠 , Beltrán Maria T. , Cheng Yu , Olguin Fernando A. , Lu 吕 Xing 行 , Choudhury Spandan , Pattle Kate , Fernández-López Manuel , Hwang Jihye , Kang Ji-hyun , Karoly Janik , Ginsburg Adam , Lyo A.-Ran , Taniguchi Kotomi , Jiao Wenyu , Eswaraiah Chakali , Luo 罗 Qiu-yi 秋怡 , Wang Jia-Wei , Commerçon Benoît , Li Shanghuo , Xu Fengwei , Chen Huei-Ru Vivien , Zapata Luis A. , Chung Eun Jung , Nakamura Fumitaka , Panigrahy Sandhyarani , Sakai Takeshi 
Published: February 2025

Abstract
A complete understanding of the initial conditions of high-mass star formation and what processes determine multiplicity requires the study of the magnetic field in young massive cores. Using Atacama Large Millimeter/submillimeter Array (ALMA) 250 GHz polarization observations (0

.

″

3 = 1000 au) and ALMA 220 GHz high-angular-resolution observations (0

.

″

05 = 160 au), we have performed a full energy analysis including the magnetic field at core scales and have assessed what influences the multiplicity inside a massive core previously believed to be in the prestellar phase. With a mass of 31 M
⊙, the G11.92 MM2 core has a young CS molecular outflow with a dynamical timescale of a few thousand years. At high resolution, the MM2 core fragments into a binary system, with a projected separation of 505 au and a binary mass ratio of 1.14. Using the Davis–Chandrasekhar–Fermi method with an angle dispersion function analysis, we estimate in this core a magnetic field strength of 6.2 mG and a mass-to-magnetic-flux ratio of 18. The MM2 core is strongly subvirialized, with a virial parameter of 0.064, including the magnetic field. The high mass-to-magnetic-flux ratio and low virial parameter indicate that this massive core is very likely undergoing runaway collapse, which is in direct contradiction with the core accretion model. The MM2 core is embedded in a filament that has a velocity gradient consistent with infall. In line with clump-fed scenarios, the core can grow in mass at a rate of 1.9–5.6 × 10−4
M
⊙ yr−1. In spite of the magnetic field having only a minor contribution to the total energy budget at core scales (a few thousands of astronomical units), it likely plays a more important role at smaller scales (a few hundreds of astronomical units) by setting the binary properties. Considering energy ratios and a fragmentation criterion at the core scale, the binary system could have been formed by core fragmentation. The binary system properties (projected separation and mass ratio), however, are also consistent with radiation-magnetohydrodynamic simulations with super-Alfvenic or supersonic (or sonic) turbulence that form binaries by disk fragmentation.
Chasing the Beginning of Reionization in the JWST Era
Authors: Cain Christopher , Lopez Garett , D’Aloisio Anson , Muñoz Julian B. , Jansen Rolf A. , Windhorst Rogier A. , Gangolli Nakul 
Published: February 2025

Abstract
Recent JWST observations at z > 6 may imply galactic ionizing photon production above prior expectations. Under observationally motivated assumptions about escape fractions, these suggest a z ~ 8–9 end to reionization, in tension with the z < 6 end required by the Lyα forest. In this work, we use radiative transfer simulations to understand what different observations tell us about when reionization ended and when it started. We consider a model that ends too early (z
end ≈ 8) alongside two more realistic scenarios with z
end ≈ 5: one starting late (z ~ 9) and another early (z ~ 13). We find that the latter requires up to an order-of-magnitude evolution in galaxy ionizing properties at 6 < z < 12, perhaps in tension with measurements of ξ
ion by JWST, which indicate little evolution. We study how these models compare to recent measurements of the Lyα forest opacity, mean free path, intergalactic medium thermal history, visibility of z > 8 Lyα emitters, and the patchy kSZ signal from the cosmic microwave background (CMB). We find that neither of the late-ending scenarios is strongly disfavored by any single data set. However, a majority of observables, spanning several distinct types of observations, prefer a late start. Not all probes agree with this conclusion, hinting at a possible lack of concordance arising from deficiencies in observations and/or theoretical modeling. Observations by multiple experiments (including JWST, Roman, and CMB-S4) in the coming years will establish a concordance picture of reionization's beginning or uncover such deficiencies.
Fermi Unassociated Sources in the MeerKAT Absorption Line Survey
Authors: Himes Morgan , Jagannathan Preshanth , Frail Dale A. , Schinzel Frank , Gupta Neeraj , Balashev S. A. , Combes F. , Deka P. P. , Klöckner H.-R. , Momjian E. , Wagenveld J. D. 
Published: February 2025

Abstract
Over 2000 γ-ray sources identified by the Large Area Telescope on NASA's Fermi Gamma-ray Space Telescope are considered unassociated, meaning that they have no known counterparts in any other frequency regime. We have carried out an image-based search for steep spectrum radio sources, with in-band spectral index < −1.4, within the error regions of Fermi unassociated sources using 1–1.4 GHz radio data from the MeerKAT Absorption Line Survey (MALS) data release. The first MALS data release with a median rms noise of 22–25 μJy and 735,649 sources is a significant advance over past image-based searches with improvements in sensitivity, resolution, and bandwidth. Steep spectrum candidates were identified using a combination of in-band spectral indices from MALS and existing radio surveys. We developed an optical and infrared source classification scheme in order to distinguish between Galactic pulsars and radio galaxies. In total, we identify nine pulsar candidates toward six Fermi sources that are worthy of follow-up for pulsation searches. We also report 41 steep spectrum radio galaxy candidates that may be of interest in searches for high-redshift radio galaxies. We show that MALS, due to its excellent continuum sensitivity, can detect 80% of the known pulsar population. This exhibits the promise of identifying exotic pulsar candidates with future image-based surveys with the Square Kilometre Array and its precursors.
Études du Corpus des inscriptions du Campā, XIII
Authors: Griffiths Arlo 
Published: February 2025

The Chamic languages, today represented only by small or very small minority communities of speakers on the Chinese island of Hainan, in Cambodia and in Vietnam, form a low-order branch of the Austronesian language family. One of the Chamic languages is Cham itself, with pockets of speakers (several 100,000 in total) in some provinces of Southern Vietnam as well as Cambodia, and a bifurcation between at least two clearly distinct dialects. It is the only Chamic language with a premodern writing tradition, but one that goes as far back as the 5th century ce. While Modern Cham has been documented based on manuscripts (none earlier than the 17th century) and by consultation with native speakers, older stages in the development of Cham are preserved in an epigraphic corpus, associated with a kingdom called Campā, that covers a millennium (ca. 500–1500) and a North-South stretch over at least 1000 km of what is today Vietnam. These premodern phases of Cham linguistic history, that we may call Old Cham, have drawn virtually no attention among linguists, and have not begun to be described linguistically by epigraphists. The road towards a grammar and dictionary of Old Cham has to pass through the visual documentation of the text-bearing inscriptions (estampages, photographs), and the decipherment of the writing system. Besides the challenges inherent in relying on inscriptional data (damage to artefacts leading to textual uncertainty, constraints on the type of linguistic expression found in inscriptions, among others), the linguistic analysis of Old Cham needs to be sensitive to the likelihood of chronological and geographic variation in a small corpus covering a lot of time and space. To access Old Cham, moreover, one cannot do without a knowledge of Sanskrit (which was used in Campā for epigraphic expression besides Old Cham), closely related non-Chamic languages that have a relatively well documented history (Malay, Acehnese), the unwritten other Chamic languages (Jarai, Raglai, etc.), and an understanding of the areal pressures that have pushed the Chamic languages rather far from the typological mold of the Austronesian languages of maritime Southeast Asia. This article, conceived as the prelude to grammatical and lexicographical research to follow, presents the Old Cham corpus from the artefactual and textual points of view, outlines the history of discovery and documentation of Old Cham, sketches the challenges that face scholarship in this field, and illustrates some preliminary results of typological and historical interest with special attention to the relevance of comparison with Malay and Acehnese.