bluuebunny/crossref_metadata_2025_split huggingface dataset:
Critical Review Of The Atad Implementation: The Implementation of the ATAD in Finland
Authors: Itälä Hannu , Knuutinen Reijo 
Published: February 2024

In this article, the authors provide an assessment of the Finnish implementation of the European Union (EU) Anti–Tax Avoidance Directives (ATAD I and II) in consideration of the EU primary law and secondary law requirements. It is focused on examining the conformity between the Finnish implementation rules and the fundamental freedoms arising out of the Treaty on the Functioning of the European Union (TFEU). Although Finland already had an extensive anti-avoidance framework in place before implementing the ATAD I and ATAD II, Finland had to make some adjustments in almost all areas covered by the Directives. What is perhaps most interesting is that the Finnish general anti-abuse rule (GAAR) in section 28 of the Act on Assessment Procedure has retained the exact same textual form that it had decades previously. The essential question is as follows: Has the actual content of the general clause changed based on ATAD Article 6 and, if affirmative, in what way?
Anti-Tax Avoidance Directive (ATAD), Base Erosion and Profit Shifting (BEPS), tax avoidance, anti-avoidance, controlled foreign company (CFC), exit taxation, general anti-abuse rule or general anti-avoidance rule (GAAR), hybrid mismatches, interest limitation rule, EU law, implementation
Reforming the WTO through Inclusive and Development-friendly Plurilaterals
Authors: Smeets Maarten , Berger Axel , Akman Sait , Aran Bozkurt , P. Braga Carlos , Kher Rajeev , Lippoldt Douglas , Mildner Stormy-Annika , Nair Arun , Schmucker Claudia 
Published: February 2024

Updating the rules of the World Trade Organization (WTO) has become imperative to address the dynamic challenges confronting modern trade. Plurilateral agreements can be a viable option for responding to trade issues where achieving multilateral consensus in the full WTO membership is difficult. However, plurilaterals should follow an inclusive and development-focused framework for participation. They should have a layered architecture of rights and obligations and encompass capacity-building measures. WTO Members should also initiate plurilaterals on topics which are of particular concern to developing countries and which can help achieving the Sustainable Development Goals (SDGs). The G20 (Group of 20) can play a decisive role in fostering discussion and mutual understanding on plurilaterals.
WTO, reforming the WTO, plurilateral agreements, Joint Statement Initiatives, G20, developing countries, inclusive trade, multilateral negotiations
One Size Fits All? Competition Rules for Digital Markets Outside Europe
Authors: Murgatroyd Richard , Lee Simon , Van Dijk Theon 
Published: February 2024

Stricter competition regulation in digital markets is a growing trend in the Global North, with the Digital Markets Act in Europe being the poster child of a more interventionist approach. In this article we do not focus on the debate surrounding these European efforts (which has meritorious arguments on both sides in our view), but instead examine similar developments elsewhere in the world, namely in South Africa, India, China, and Brazil. With reference to recent enforcement activities in these countries (such as industry investigations, greater scrutiny of mergers and of individual firm conduct, and in some cases ex ante regulations targeted at specific categories of firms), we provide our views on the potential adverse consequences of seeking to replicate the European approach in instances where digital markets may be less mature. In particular, while it is generally understood that heavy-handed regulation can stifle innovation and chill competition, we argue that such risks are more acute in countries outside of Europe (and North America), which thus warrants more cautious regulation methods. This is especially the case where the policy objectives deviate from the traditional one of protecting competition rather than competitors, since such an approach runs the risk of promoting short term gains at the expense of long-term benefits, which may ultimately harm the very stakeholders that such regulation is designed to advantage.
digital markets, regulation, South Africa, China, India, Brazil, competition enforcement, competition rules, competition policy, digital age, Digital Markets Act, platform competition, platform markets
PROFIL EFEK SAMPING DAN PENGGUNAAN OBAT DIABETES MELITUS TYPE II GLIBENCLAMID GLIMEPIRIDE DAN METFORMIN PADA PASIEN PROLANIS DI KLINIK X KUNINGAN
Authors: Menyko Adhe , Herliningsih Herliningsih 
Published: February 2024

ABSTRAK
Diabetes Melitus (DM) merupakan suatu kumpulan gejala yang timbul pada seseorang yang disebabkan karena adanya peningkatan kadar glukosa darah akibat penurunan sekresi insulin yang progresif dilatarbelakangi oleh resistensi insulin. Untuk mengkaji efek samping pada penggunaan obat digunakan Algoritma Naranjo, yang merupakan skala resmi di Indonesia untuk mengukur potensi efek samping. Penelitian ini bertujuan untuk mengkaji potensi efek samping terapi obat anti diabetes pada pasien prolanis di Klinik x kuningan. Jenis penelitian ini adalah observasional non eksperimental dengan metode pengambilan data secara retrospektif dengan menggunakan rancangan purposive sampling dengan kriteria inklusi pasien DM prolanis dan dilakukan pengisian kuesioner oleh responden sebanyak 92 responden. Selanjutnya dilakukan penghitungan skor Algoritma Naranjo yang dicocokkan dengan skala potensi efek samping. Hasil penelitian menunjukkan bahwa penggunaan obat diabetes melitus pada pasien prolanis di klinik x kuningan , glibenclamid 5 mgsebanyak 29 pasien (31,5%), glimepirid 2 mg sebanyak 15 pasien (16,3%) dan metformin sebanyak 48 pasien (52,2%). Efek samping potensial mual pada penggunaan Metformin 12,5%(Probable) dan Glimepiride 13,33% (Definite). Glibenklamid berpotensi menimbulkan efek samping hipoglikemia 10,34%(Probable). Kesimpulan penelitian adalah penggunaan obat anti diabetes dapat menimbulkan efek samping mual dan hipoglikemia berdasarkan pengukuran Algoritma Naranjo.

Kata Kunci :Algoritma Naranjo, Antidiabetik Oral, Diabetes Melitus, Efek Samping.
PENGEMBANGAN LEMBAR KERJA PESERTA DIDIK DENGAN PENDEKATAN SAINTIFIK UNTUK MENINGKATKAN KEMAMPUAN PENALARAN MATEMATIS SISWA
Authors: Nichya Agatha Hutahaean  
Published: February 2024

Penelitian ini bertujuan untuk mengembangkan LKPD dengan pendekatan saintifik yang valid, praktis, dan efektif, sehingga dapat meningkatkan kemampuan penalaran matematis siswa pada sub materi volume balok dan kubus. Instrumen penelitian yang digunakan adalah Lembar validasi LKPD, lembar angket respon siswa dan lembar angket respon guru. Setelah instrumen dinyatakan valid oleh validator, kemudian dilakukan uji terbatas dan uji coba lapangan. Hasil penelitian dari pengembangan LKPD dengan pengembangan saintifik yaitu : (1) (a) LKPD dengan pendekatan saintifik yang dikembangkan telah memenuhi kriteria valid dari penilaian validator, dengan nilai sebesar 3,55. (b) LKPD dengan pendekatan saintifik yang dikembangkan telah memenuhi kriteria melalui hasil angket respon guru terhadap LKPD yang dikembangkan menunjukkan nilai kepraktisan 3 dengan kategori baik, hasil angket respon siswa terhadap LKPD yang dikembangkan menunjukkan nilai kepraktisan 3,3 dengan kategori baik . sehingga LKPD yang dikembangkan dengan pendekatan saintifik telah memenuhi kriteria praktis. (c ) LKPD dengan pendekatan saintifik yang dikembangkan memenuhi kriteria efektif dengan ketuntasan belajar siswa secara klasikal tercapai sebanyak 87%. Waktu pembelajaran sesuai dengan waktu yang ditentukan dan mendapat respon baik dari siswa. (2) setelah LKPD dengan pendekatan saintifik dikembangkan dan di uji coba lapangan kepada siswa, terlihat kemampuan penalaran matematis siswa meningkat dari skor pretest 42,6% menjadi skor posttest 78,3%. Kemampuan penalaran matematis siswa mengalami peningkatan sebesar 35,7%.
PENGARUH PENDEKATAN SAINTIFIK TERHADAP KEMAMPUAN BERPIKIR KREATIF SISWA KELAS VII SMP SANTO PETRUS MEDAN
Authors: Candra Antonius Prima Candra Malau 
Published: February 2024

Tujuan penelituan ini adalah untuk mengetahui terkait pengaruh antara pendekatan pembelajaran saintifik terhadap kemampuan berpikir kreatif dalam pembelajaran matematika siswa di SMP Santo Petrus Medan. Peneliti menggunakan desain penelitian Pretest-Posttest Control Group, metode penelitian yang digunakan dalam penelitian ini adalah metode quasi eksperimen atau eksperimen semu, Jenis data yang digunakan adalah data kuantitatif, Instrument yang digunakan yaitu validitas, reliabilitas, daya pembeda, dan tingkat kesukaran penelitian, Adapun Teknik pengolahan data yang digunakan dalam penelitian ini adalah Normalitas, Homogenitas dan Uji hipotesis dengan sampel diambil secara acak dengan jumlah 64 siswa. Nilai signifikasi postest untuk kelas eksperimen sebesar 0,895 dan nilai signifikasi pottest untuk kelas kontrol sebesar 0,878. Kedua nilai signifikasi tersebut lebih besar dari taraf signifikan 0,05 sehingga dapat disimpulkan bahwa kedua kelas berdistribusi normal (Ho ditolak). Nilai signifikasi statistik pretest sebesar 0,0666. Sedangkan nilai signifikasi posttest sebesar 0,4311. Nilai signifikasi tersebut lebih besar dari taraf signifikasi 0,05, maka Ho ditolak yang berarti sampel berasal dari kelompok data yang homogennilai dari thitung adalah sebesar 3,250 sedangkan nilai dari ttabel pihak kanan adalah sebesar 1,695 dengan α :0,05 dan sampel sebanyak 32 . Berdasarkan hipotesis diambil kesimpulan bahwa Ha diterima dan Ho ditolak karena nilai dari thitung (3,250 ) ttabel (1,695) sehingga terdapat pengaruh pendekatan saintifik terhadap kemampuan berpkikir kreatif siswa secara signifikan.

Kata kunci : Saintifik, Berpikir Kreatif
Pengaruh Latihan Plyometrik Terhadap Hasil Lompat Jauh Pada Siswa SMAN 1 Srengat
Authors: Iqbal Naufal Ahmad  , Heri Wahyudi  , Testa Adi Nugraha  , Catur Supriyanto  
Published: February 2024

This study aims to analyze the effect of plyometric exercises in the form of jumping using one leg and jumping using two legs with the results of jumping in long jump. This research was conducted at SMAN 1 Srengat with 30 students for 18 meetings within 6 weeks. This study used quantitative methods with experimental research types using pre-test and post-test designs. The results obtained in this study are plyometric exercises that play a role in achieving long jump achievements. The results obtained there was a significant average difference between the pre-test results and post-test results in the plyometric exercise group. So it can be proven by the t-test value in the jumping group using one leg of -10.389 < -2.262 and the sig (2-tailed) value of 0.000 is smaller than 0.05, the jumping group uses two legs of -6.266 < -2.262, and the sig (2-tailed) value of 0.000 is smaller than 0.05 and the control group is -1.875>-2.262 and the sig (2-tailed) value of 0.093 is greater than 0.05 . This study can have a significant influence on the provision of plyometric exercises on the method of jumping using one leg and jumping using two legs
Literacy of Coastal Communities on the Ciguatera Phenomenon and its Impact on Economic Activities
Authors: Nizar Ali Muhammad , Diswandi Diswandi , Sachoemar Suhendar I. , Haryanti Haryanti , Leonita Shinta , Rachman Arief , Siti Aliah Ratu , Makino Mitsutaku , Wells Mark L , Rahman Rahman , Fadliyanti Luluk , Dewa Riardi Pratista 
Published: February 2024

Keracunan ciguatera mempunyai dampak yang signifikan, memengaruhi kesehatan fisik individu, dan memberikan pengaruh terhadap kesejahteraan ekonomi dan sosial penduduk yang tinggal di daerah yang terkena dampak. Tujuan dari penelitian ini adalah untuk mengevaluasi tingkat literasi masyarakat pesisir di Gili Matra, Indonesia, sehubungan dengan pemahaman mereka tentang fenomena Ciguatera dan potensi dampaknya terhadap kegiatan ekonomi lokal. Melalui penggunaan pendekatan penelitian kualitatif, penelitian ini menemukan bahwa sebagian besar penduduk yang tinggal di kawasan pesisir Gili Matra memiliki pemahaman yang terbatas terhadap fenomena Ciguatera. Meskipun dampak ekonomi langsung terhadap masyarakat lokal mungkin terbatas, namun penting untuk mengedukasi masyarakat mengenai fenomena ini guna meningkatkan kesadaran masyarakat, khususnya dalam hal pencegahan terjadinya keracunan ciguatera.

Abstract
Ciguatera poisoning has significant implications, affecting both the physical health of individuals and exerting influence on the economic and social well-being of populations living in affected areas. This study aims to evaluate the level of literacy proficiency among coastal populations in Gili Matra, Indonesia, in connection to their understanding of the Ciguatera phenomena and its potential impact on local economic activities. Through the utilization of a qualitative research approach, the present study discovered that a significant proportion of residents living in the coastal area of Gili Matra had a restricted understanding of the Ciguatera phenomena. Although the immediate economic effects on the local community may be limited, it is crucial to educate the public about this phenomenon to increase public awareness, particularly in terms of preventing the occurrence of CFP.
Kompos Limbah Baglog Jamur Tiram sebagai Alternatif Budidaya Edamame di Tanah Gambut
Authors: Saputra Riza Adrianoor , Ramadani Qudsi , Jumar Jumar 
Published: February 2024

Along with the times, edamame has good prospects for development. This prospect can be seen from the high demand for exports of around 100,000 t year-1. However, Indonesia is only able to fulfill about 3% of it. The lack of fulfillment of the export market for edamame is due to several constraints in its development. One of the obstacles is the availability of fertile land. Peatlands in South Kalimantan have problems with high soil acidity and low soil fertility. Using oyster mushroom baglog waste (OMBW) is an effort to increase peat soil fertility and edamame production. This study aims to determine the best dosage of OMBW compost for raising soil pH, growth, and yield of edamame on peat soils. This study was structured using a one-factor completely randomized design (CRD) with five treatments, namely: 0 (b0), 5 (b1), 10 (b2), 15 (b3), and 20 t ha-1 OMBW compost (b4). The results showed the best dose of 20 t ha-1 OMBW compost (b4) increased plant height at 4 weeks after planting (WAP) by 45%, the number of leaves at 4 WAP by 60%, and the number of pods by 65%. In comparison, the dose of 10 t ha-1 OMBW compost (b2) was best at increasing soil pH at 3 weeks after incubation by 20.24%, increasing plant stem diameter by 39%, and fresh pod weight by 78%.

Abstrak
Seiring dengan perkembangan zaman, edamame memiliki prospek yang baik untuk dikembangkan. Hal ini terlihat dari kebutuhan ekspornya yang tinggi sekitar 100.000 t tahun-1. Namun, Indonesia hanya mampu memenuhi sekitar 3% dari kebutuhan tersebut. Kurangnya pemenuhan pasar ekspor akan edamame ini dikarenakan beberapa kendala dalam pengembangannya. Salah satu kendalanya yaitu ketersediaan lahan subur. Lahan gambut di Kalimantan Selatan memiliki masalah kemasaman tanah yang tinggi dan kesuburan tanah yang rendah. Pemanfaatan limbah baglog jamur tiram (LBJT) merupakan upaya untuk meningkatkan kesuburan tanah gambut dan produksi edamame. Penelitian ini bertujuan untuk mengetahui dosis terbaik kompos LBJT dalam meningkatkan pH tanah, pertumbuhan, dan hasil edamame di tanah gambut. Penelitian ini disusun menggunakan rancangan acak lengkap (RAL) satu faktor dengan lima perlakuan yaitu: 0 (b0), 5 (b1), 10 (b2), 15 (b3), dan 20 t ha-1 kompos LBJT (b4). Penelitian ini menghasilkan dosis terbaik yaitu 20 t ha-1 kompos LBJT (b4) mampu meningkatkan tinggi tanaman pada 4 minggu setelah tanam (MST) sebesar 45%, jumlah daun pada 4 MST sebesar 60%, dan jumlah polong sebesar 65%. Sebagai pembanding, dosis 10 t ha-1 kompos LBJT (b2) terbaik dalam meningkatkan pH tanah pada 3 minggu setelah inkubasi sebesar 20,24%, meningkatkan diameter batang tanaman sebesar 39%, dan bobot polong segar sebesar 78%.
Impact of preoperative scores on postoperative process in bronchiectasis surgery
Authors: Murat Akçıl Ali , Volkan Yaran Onur , Cansever Levent , Aker Cemal , Seyrek Yunus , Ali Bedirhan Mehmet 
Published: February 2024

Background: In this study, we aimed to investigate the relationship between bronchiectasis criteria, scores, and indices used today and surgical interventions due to bronchiectasis.
Methods: Between January 2009 and December 2018, a total of 106 patients (53 males, 53 females; mean age: 39.1±12.3 years; range, 14 to 68 years) with non-cystic fibrous bronchiectasis were retrospectively analyzed. We determined symptom improvement and complications as main factors. We divided the patients into two main groups: those who had symptom improvement after pulmonary resection (Group 1, n=89) and those who did not (Group 2, n=17). We further analyzed patients who had postoperative complications (n=27) with those who did not (n=79). The following scores and criteria were used in this study: modified Reiff score, Gudbjerg criteria, Naidich criteria, Bronchiectasis Severity Index, and FACED scoring.
Results: There was a statistically significant difference between the groups in terms of the modified Reiff scores and FACED scores. As the modified Reiff score increased, there was a higher rate of symptom relief (p=0.04). Contrary to this, an increase in the FACED score predicted a poorer postoperative outcome (p=0.03). Considering complications, a significant difference was observed in the Gudjberg criteria, and higher grade suggested a higher risk of complication (p=0.02).
Conclusion: The grading and scoring systems related to bronchiectasis may have some predictive value in terms of surgical outcomes. A high modified Reiff score and a low FACED score can predict postoperative success, whereas Gudbjerg criteria can indicate postoperative complications.
Acute kidney injury after surgical treatment of failed endovascular aneurysm repair
Authors: Aydın Ünal , Mert Duman Zihni , Bayram Muhammed , Yaşar Emre , Kadiroğulları Ersin , Kemal Arslan Ali , Eltutan Sefa , Onur Hanedan Mustafa 
Published: February 2024

Background: This study aims to report the incidence of acute kidney injury following surgical reconstruction after a failed endovascular aneurysm repair (EVAR) in patients with abdominal aortic aneurysms.
Methods: This retrospective study included 44 patients (39 males, 5 females; mean age: 70±11.3 years; range, 35 to 84 years) who underwent emergency or elective surgical reconstruction after failed EVAR between February 2015 and January 2019. Patients were divided into two groups: acute kidney injury group and no acute kidney injury group. The primary end-point of the study was to evaluate the development of acute kidney injury following surgery. The secondary end-points included the 30-day and one-year mortality rates.
Results: Surgical reconstruction of the abdominal aorta was performed electively in 29 (65.9%) patients and urgently in 15 (34.1%) patients. Acute kidney injury occurred in 12 (27.3%) patients. The interval from endovascular aneurysm repair to surgical reconstruction was statistically significantly higher in the no acute kidney injury group than in the acute kidney injury group (24.6±11.5 and 18.1±13.3 months, respectively; p=0.145). The mean abdominal aortic aneurysm diameter, neck angulation, and neck diameter were statistically significantly higher in the acute kidney injury group than in the no acute kidney injury group (p=0.001, p=0.009, and p<0.001, respectively). No statistically significant difference was observed between the acute kidney injury and no acute kidney injury groups for the overall 30-day mortality (p=0.185) and oneyear mortality (p=0.999).
Conclusion: Acute kidney injury is not uncommon after the surgical reconstruction of a failed EVAR. Aneurysm-related anatomical factors may have an impact on the development of postoperative acute kidney injury. Comprehensive surgical planning should be performed for open abdominal aortic surgery after a failed EVAR.
Postoperative pulmonary complications in awake video-assisted thoracoscopic surgery: Our 10-year experience
Authors: Turhan Özlem , Sivrikoz Nükhet , Duman Salih , Kara Murat , Sungur Zerrin 
Published: February 2024

Background: The aim of this study was to evaluate the effect of awake video-assisted thoracoscopic surgery on postoperative pulmonary complications among patients with different risk scores using the Assess Respiratory Risk in Surgical Patients in Catalonia (ARISCAT).
Methods: Between January 2011 and August 2021, a total of 246 patients (158 males, 88 females; mean age: 59.1±13.6 years; range, 25 to 84 years) who underwent awake video-assisted thoracoscopic surgery were retrospectively analyzed. According to the ARISCAT scores, the patients with low and intermediate scores were included in Group L (n=173), while those with high scores (n=73) were included in Group H. Sedation protocol consisted of the combination of midazolam and fentanyl with propofol infusion, if necessary. Oxygen was delivered via face mask or nasal canula (2 to 5 L/min) maintaining an oxygen saturation of >95%, and analgesia was achieved with intercostal nerve block. Demographics, operative, and postoperative data of the patients, and pulmonary complications were evaluated.
Results: Demographics, operative, and postoperative data were similar between the groups. Postoperative pulmonary complications were observed in 20 (27%) patients in Group H and 29 (17%) patients in Group L without statistically significant difference (p=0.056). Surgical approaches consisted of pleural procedures (n=194) and pulmonary resection (n=52). The incidence of pulmonary complications was significantly higher in the pulmonary resection compared to non-pulmonary procedures (p=0.027).
Conclusion: Awake video-assisted thoracoscopic surgery seems to be beneficial in reducing the incidence of postoperative pulmonary complications in high-risk patients as assessed with the ARISCAT.
Hubungan Kebiasaan Bermain Game Online di Rumah dengan Sikap Disiplin Beribadah Peserta Didik pada Pembelajaran PAI di SDN No. 138 Inpres Manggulabbe Kabupaten Takalar
Authors: Syarif Anita , Marjuni  , Saprin  
Published: February 2024

Penelitian ini bertujuan untuk mendeskripsikan: (1) Bagaimana kebiasaan bermain game online, (2)Bagaimana sikap disiplin beribadah shalat, dan (3) Apakah kebiasaan bermain game online di rumah berhubungan dengan sikap disiplin beribadah shalat peserta didik pada pembelajaran PAI di SDN No. 138 Inpres Manggulabbe Kabupaten Takalar. Penelitian ini menggunakan pendekatan kuantitatif, yaitu suatu proses menemukan pengetahuan dengan menggunakan data yang berupa angka sebagai alat menemukan keterangan mengenai apa yang ingin diketahui. Jenis penelitian yang digunakan adalah penelitian korelasional. Populasi penelitian ini siswa yang memiliki kebiasaan bermain game dengan jumlah siswa sebanyak 220 orang. Adapun sampel pada penelitian ini 41 orang. Instrumen pada penelitian ini berupa angket dan dokumentasi. Instrumen diuji keabsahannya menggunakan uji validitas dan reliabilitas, serta dianalisis menggunakan uji deskriptif dan uji inferensial. Dari hasil penelitian terdapat hubungan negatif dan positif antara variabel X, kebiasaan bermain game online di rumah, dengan variable Y, sikap disiplin ibadah shalat peserta didik SDN No. 138 Inpres Manggulabbe Kabupaten Takalar.