bluuebunny/crossref_metadata_2025_split huggingface dataset:
Ukuran Perusahaan, Leverage, Profitabilitas, dan Agresivitas Pajak
Authors: Krisna I Gede Putu Aditya Paramananda , Supadmi Ni Luh 
Published: December 2023

Tax aggressiveness is a concept to reduce the tax burden through tax planning that can be implemented through tax avoidance or tax evasion. The research objective is to prove the effect of company size, leverage, and profitability on tax aggressiveness as calculated by the effective tax rate proxy. The population in this study were all LQ45 index companies listed on the Indonesia Stock Exchange totaling 45 companies. The method of determining the sample using purposive sampling method and obtained 54 observations. The sample in the study amounted to 54 observational data or observations consisting of 18 companies which included a sample determination qualification with an observation period of three years. The data analysis technique used in this research is multiple linear regression. The results of the study found that firm size, leverage, profitability have a positive effect on tax aggressiveness. That is, the larger the size of the company, increased leverage and profitability, the higher the tax aggressiveness that is implemented.
Keywords: Tax Aggressiveness, Leverage, Profitability, Company Size
Corporate Social Responsibility, Leverage, Kepemilikan Asing, dan Nilai Perusahaan dengan Firm Size sebagai Pemoderasi
Authors: Loriyani Ni Nengah , Mimba Ni Putu Sri Harta 
Published: December 2023

Company value is an important factor that companies must pay attention to because it reflects the prosperity received by shareholders. The aim of this research is to obtain empirical evidence of the influence of CSR, leverage, and foreign ownership on company value with firm size as a moderator, which has relatively little to do with Investor33. This research fills the gap in the 2018-2020 period. The sample was determined using a purposive sampling technique and a sample of 45 observations was obtained. The data analysis technique used is Moderated Regression Analysis. The research results show that CSR has a positive effect on firm value, leverage has a negative effect on firm value, foreign ownership has no effect on firm value, firm size weakens the effect of CSR on firm value, firm size weakens the negative effect of leverage on firm value, and firm size does not moderate the effect foreign ownership on company value.
Keywords: Firm Value; Corporate Social Responsibility; Leverage; Foreign Ownership; Firm Size.
Ideas of working young people about laziness in connection with their self-attitude and self-regulation
Authors: Kim Alina Eduardovna 
Published: December 2023

The subject of the study is the ideas of laziness, self-attitude and self-regulation of working young people. The aim of the study is to establish relationships between ideas about the content, conditions of occurrence, self-regulation of laziness and types of self-attitude, styles of self-regulation of working young people with varying degrees of self-esteem of laziness. The empirical object of the study - 110 young people. Laziness is considered as a condition that arises in a situation of experiencing inconsistency between external requirements and internal willingness to invest available resources to fulfill them, lack of internal readiness to act in order to save resources. Laziness is interpreted as a personality trait manifested in a person's tendency to frequent and intense experiences of a state of laziness at a low threshold of its occurrence in a wide range of situations. The following methods were used: the questionnaire "Style of self-regulation of behavior" (Morosanova V.I.), a multidimensional questionnaire for self-attitude research (Pantileev S.R.), the method of self-assessment of laziness (Bogdanova D.A., Posokhova S.T.); self-assessment of the level of laziness. A content analysis of the self-description of ideas about laziness is carried out. The methods of mathematical statistics are applied. The concepts of laziness are defined in the form of interpretations of the content of laziness as an action, as an emotional and ethical assessment, as a motivational and characterological trait; interpretations of the circumstances of laziness associated with the conditions of past, current or upcoming activities, motivational formations, the state of the subject; broadcast options for regulating laziness as a transition to activity, elements of internal dialogue, self-motivation, mental operations and reflections, acceptance and passivity in experiencing laziness. Groups with varying degrees of self-assessment of laziness have been identified. The types of self-attitude and styles of self-regulation of young people with varying degrees of self-esteem of laziness are ranked. It has been established that the leading type of self-attitude among the low-lazy and lazy below average is the type of self-attitude with an external evaluative basis, while the lazy above average and the highly lazy have a high degree of types of self-attitude with both external and internal evaluative grounds. The interrelationships between ideas about the content, conditions of occurrence, self-regulation of laziness and types of self-attitude, self-regulation of working young people with different degrees of self-esteem of laziness (low, below average, above average and high) have been established, the specifics of these relationships have been established.
Le picaro est-il un (vrai) « Méchant » ?
Authors: BERTIN-ÉLISABETH Cécile 
Published: December 2023

Au Siècle d’Or, se développe en Espagne un type de littérature qui prendra ensuite le nom de littérature picaresque où apparaît un nouveau type de héros que d’aucuns qualifient d’anti-héros ou de parvenu. Les caractéristiques du picaro, protagoniste aux origines viles et aux actes peu recommandables, tranchent assurément sur celles des héros des romans de chevalerie, précédents best-sellers. Peut-on pour autant qualifier le picaro de « méchant » et qu’entendait-on alors par ce terme, à cette époque, en Espagne ? Le picaro commet-il d’ailleurs volontairement le Mal ? Quels sont les enjeux de ce changement de modèle héroïque ? Cet article retiendra un corpus allant de La vie de Lazare de Tormes (1554) à La vie d’Estebanillo Gonzalez (1646).
L’Éloge du gris : l’art du bel antagoniste dans PSYCHO-PASS et Terror in Resonance
Authors: BENOÎT-HAMBOURG Alban 
Published: December 2023

Cet article interroge les antagonistes des animés PSYCHO-PASS et Terror in Resonance en tant qu’actants narratifs, émotionnels et éthiques. Ce travail s’inscrit en analyse filmique et se fonde sur les recherches d’Hiroki Azuma. Plus précisément, il invoque sa méthodologie fondée sur le système de la base de données ordonnant les « éléments d’attraction », qui soutiennent son analyse des personnages fictionnels nippons dans un contexte de réception transmédiatique. Nous tâcherons d’appliquer ce dispositif plus précisément aux antagonistes afin d’expliciter ce qui les distingue d’un point de vue formel, et de le prolonger à l’échelle de l’écriture et du montage de ces productions sérielles. Nous pourrons dès lors mettre en lumière de quelle manière des systèmes de personnages codifiés structurent des fictions où l’ennemi premier devient séduisant dans les valeurs qu’il soutient ou dans l’irrégularité qu’il incarne.
РЕАЛІЇ ТА ПЕРСПЕКТИВИ РОЗВИТКУ ГЕНДЕРНОГО НАПРЯМУ В ЗАКЛАДАХ ВИЩОЇ ОСВІТИ УКРАЇНИ
Authors: Декусар Ганна , Ковальчук Олена , Лагун Карина 
Published: December 2023

В статті проаналізовано реалії та перспективи розвитку гендерного напряму в українських закладах вищої освіти. Досліджено поточний стан гендерної рівності, вплив на освітній процес та перспективи інтеграції гендерних підходів у навчальні плани. Висвітлюються рекомендації щодо підвищення гендерної компетентності викладачів та студентів.Проведений авторами статті аналіз сучасних досліджень і публікацій свідчить, що гендерні питання й надалі досліджуються закордонними та вітчизняними вченими, що вказує на актуальність обраної тематики. Ключові слова: гендерна рівність, вища освіта, заклади освіти, гендерний напрям, інтеграція.
Kajian Eksperimental Unjuk Kerja Heat Exchanger Double Pipe
Authors: Taufiq T 
Published: December 2023

Alat penukar kalor pipa ganda memiliki konstruksi yang sederhana. Jumlah perpindahan panas yang sangat terperinci sampai setiap bagian terkecil, ini yang membuat penukar kalor pipa ganda perangkat perpindahan panas yang cocok dalam keseharian. Alat penukar kalor pipa rangkap terdiri dari dua pipa logam standar yang dikedua ujungnya dilas menjadi satu atau dihubungkan dengan kotak penyekat. Fluida yang satu mengalir di dalam pipa, sedangkan fluida kedua mengalir di dalam ruang anulus antara pipa luar dengan pipa dalam. Penelitian didasarkan atas tiga alat penukar kalor pipa ganda yang berbeda variasi tube bagian dalam. Adapun varian tube yang diteliti adalah alat penukar kalor pipa ganda dengan tiga tube, alat penukar kalor pipa ganda dengan empat tube, dan alat penukar kalor pipa ganda dengan lima tube. Temperatur yang diteliti juga bervariasi yaitu: 50 °C, 55 °C, dan 60 °C. Dengan durasi waktu pengambilan data adalah selang 5 menit, selama 1 jam 40 menit. Untuk temperatur fluida panas 60, 55,50 (°C) dari HE 3 tube terjadi penyerapan panas oleh fluida dingin sebesar 10 °C. Dengan Qpanas untuk masing-masing temperatur sebesar 2346 KJ/s – 4483 KJ/s, 2346 KJ/s – 4168 KJ/s, 1681 KJ/s – 3327 KJ/s. Dan kehilangan panas pada masing-masing temperatur sebesar 717 – 683 KJ/s, 691 – 443 KJ/s, 214 – 201 KJ/s. Untuk temperatur fluida panas 60, 55, 50 (°C) dari HE 4 tube terjadi penyerapan panas oleh fluida dingin sebesar 110C. Dengan Qpanas untuk masing-masing temperatur sebesar 2416 KJ/s – 4903 KJ/s, 2416 – 4516 KJ/s, 2031 – 3502 KJ/s. Dan kehilangan panas pada masing-masing temperatur sebesar 799 – 765 KJ/s, 874 – 681 KJ/s, 413 – 117 KJ/s. Untuk temperatur fluida panas 60, 55, 50 (°C) dari HE 5 tube terjadi penyerapan panas oleh fluida dingin sebesar 12 °C. Dengan Qpanas untuk masing-masing temperatur sebesar 2592 – 5324 KJ/s, 2486 – 4938 KJ/s, 2171 – 3783 KJ/s. Dan kehilangan panas pada masing-masing temperatur sebesar 748 – 772 KJ/s, 681 – 1176 KJ/s, 290 – 321 KJ/s.
Kaji Eksperimental Permukaan Dalam Falling Film Evaporator dengan Humidifikasi
Authors: Zulfikar Z , Muhammad M , Hafli T 
Published: December 2023

Produktivitas dan kuantitas garam produksi masih sangat rendah. Produksi garam secara tradisi di provinsi Aceh dilakukan dengan dua tahapan, yaitu : tahap produksi ie kuloh atau ie iku (larutan garam) dan tahap perebusan sehingga terbentuk kristal garam. Produktivitas produksi larutan kosentrat garam masih sangat rendah, karena proses evaporasi yang terjadi lamban. Pengembangan dan penerapan teknologi distilasi dengan evapotar terpisah dapat meningkatkan laju penguapan. Pada penelitian tahap pertama akan dikembangkan falling film evaporator dengan efek humidifikasi. Falling film evaporator dengan efek humidifikasi telah dibuat dari pipa stainless steel dengan diamter ½ inchi dan panjang 1000 mm. Air laut sebagai bahan baku dikondisikan pada 60oC dan diumpankan ke evaporator melalui bagian atas evaporator. Udara dihembuskan dari bagian bawah evaporator dengan bantuan blower. Permukaan bagian dalam pipa evaporator divariasikan, yaitu pipa tanpa hambatan (pipa polos) dan pipa dengan hambatan bagian dalam (pipa dengan meshing pada permukaan dalam). Pengujian mengukur kehilangan massa air untuk menghitung laju penguapan dan mengukur kadar garam di dalam larutan yang dihasilkan. Hasil pengujiam menunjukkan bahwa penggunaan meshin pada bagian dalam falling film evaporator dengan efek humidifikasi telah meningkatkan laju penguapan secara signifikan dibandingkan dengan tanpa menggunakan meshing. Laju penguapan meningkat seiring dengan semakin tinggi kadar garam dalam larutan. Laju penguapan untuk permukaan evaporator dengan hambatan rata-rata 4,216 L/h sedangkan evaporator tanpa hambatan rata-rata 2,792 L/h.
PENGARUH DEBIT INFLOW - OUTFLOW TERHADAP EFISIENSI SALURAN DAERAH IRIGASI GUNCI
Authors: Hafli Teuku Mudi , Desmi Adzuha , Putri Batari , Fauzan M. , Fasdarsyah Fasdarsyah , Mukhlis Mukhlis , Sarana David , Malasyi Syibral 
Published: December 2023

Krueng Gunci yang menjadi sumber air untuk jaringan daerah irigasi Gunci yang memiliki luas areal layanan 105,97 ha. Permasalahan yang sering dihadapi adalah lahan pertanian tidak dapat terairi dengan baik terutama pada musim kemarau. Penelitian ini bertujuan untuk menentukan efisiensi saluran primer. Kondisi saluran pada ruas RG 10 mengalami kerusakan lebih banyak. diperoleh efesiensi penyaluran di saluran primer Gunci sebesar 61,31%. Dengan demikian kehilangan air sepanjang saluran primer Gunci sebesar 28,69% dari efisiensi pada kondisi normal untuk saluran primer yaitu 90%. Berdasarkan hasil analisis dan observasi ke lapangan, penyebab berkurangnya efisiensi saluran adalah panjangnya saluran primer yang masih lanning dari tanah, sehingga banyak rumput liar, sedimen didalam saluran, dan rusak bangunan irigasi. maka upaya- upaya yang dapat dilakukan yaitu memelihara prasarana dan sarana pengairan sehingga kehilangan air akibat rembesan dan bocoran dapat ditekan sekecil mungkin. Adapun upaya meningkatkan efisiensi jaringan yaitu pelaksanaan linning pada saluran, pelaksanaan plesteran pada saluran,pelaksanaan linning dan plesteran pada saluran. Melakukan pengkajian mengenai kondisi fisik dan alat ukur pada jaringan irigasi Gunci.
Vacuum-assisted scalp repositioning: a novel temporizing approach to acute sinking skin flap syndrome. Illustrative cases
Authors: Courville Evan , Marquez Joshua , Homma Michael , Conley Michael , Skandalakis Georgios P , Shin Peter , Botros James , Ricks Christian 
Published: December 2023

BACKGROUND
This report describes the use of a novel approach to address acute sinking skin flap syndrome (SSFS), a postcraniectomy complication arising from brain dysfunction beneath the skull defect. The authors present a case series of two patients, emphasizing the prospective application of an external plaster cast in tandem with a vacuum-assisted closure (VAC) device (wound VAC) to promptly reposition the scalp and relieve brain compression.

OBSERVATIONS
Following intervention, one patient showed immediate neurological improvement, with complete resolution of symptoms within hours. Conversely, the second patient developed nonconvulsive status epilepticus. Computed tomography scans postintervention validated the successful scalp repositioning and mass effect resolution in both instances. This temporary approach proved successful in one patient with moderate symptoms, serving as a bridge to cranioplasty.

LESSONS
The integration of an external plaster cast and wound VAC offers a cost-effective and prompt solution for patients with acute SSFS pending cranioplasty. Appropriate patient selection and heightened caution for those with severe symptoms should be exercised.
High-flow bypass for giant dolichoectatic vertebrobasilar aneurysms: illustrative cases
Authors: Shaw Richard , Jukes Alistair Kenneth , Allan Rodney Stewart 
Published: December 2023

BACKGROUND
Giant fusiform dolichoectatic vertebrobasilar artery aneurysms are challenging lesions with a poor natural history. When there is progressive brainstem compression from these lesions, endovascular treatment can be insufficient, and bypass surgery remains a possible salvage option. High-flow bypass surgery with proximal occlusion can potentially arrest aneurysm growth, promote aneurysm thrombosis, and reduce rupture risk. The authors describe their experience in two patients with giant fusiform dolichoectatic vertebrobasilar artery aneurysms treated with high-flow bypass.

OBSERVATIONS
Both patients presented with enlarging giant dolichoectatic vertebrobasilar aneurysms causing symptomatic brainstem compression. The authors performed staged treatment involving high-flow bypass from the external carotid artery to the posterior cerebral artery using a saphenous vein graft, Hunterian proximal vertebrobasilar occlusion, and finally posterior fossa decompression with or without direct aneurysm thrombectomy and debulking. Postoperative angiography revealed successful flow reversal, aneurysm exclusion, and no brainstem stroke. Clinically, one patient had improvement in their modified Rankin Scale (mRS) score from 3 preoperatively to 1 at 12-month follow-up. The second patient had a deterioration in their mRS score from 4 to 5 at 12-month follow-up.

LESSONS
High-flow bypass strategies remain high risk but can be a viable last resort in patients with neurological deficits and enlarging giant fusiform dolichoectatic vertebrobasilar artery aneurysms.
Electric Current Value Decreasing due to H_2 and Cl_2 Gas Formation near Electrodes during Electrolysis Calculation
Authors: Yarmolenko Mykhaylo V. 
Published: December 2023

Our investigations show that the degradation rate of aluminium (Al) cylindrical anodes increases with the temperature of concentrated NaCl solution increasing from 20°C to 100°C during electrolysis at an electric current density of 3,000 A/m2. The general quantity of Al3+ ions also increases with temperature. Electric current value also increases with temperature. The general quantity of H' and Cl' ions decreases during electrolysis at all temperatures since H2 and Cl2gases are formed near electrodes. We have calculated that it decreases the electric current value by 1.3%. The degradation rate of copper (Cu) cylindrical anodes decreases with the temperature of concentrated NaCl solution increasing from 20°C to 100°C during electrolysis at an electric current density of 3,000 A/m2. The general quantity of Cu+ and Cu2+ ions also decreases with temperature. We guess that the only reason for the increasing electric current value is the average charge of copper ions, which increases from +1 at room temperature to +1.5 at 100°C and to +2 at 180°C.
MANAJEMEN PENANGANAN KESEHATAN HEWAN DI UPT PUSKESWAN TENGAH TANI KABUPATEN CIREBON
Authors: Munir Amir Nidaul , Widiyani Retno , Nilamcaya Mus 
Published: December 2023

Tujuan penelitian ini untuk mengetahui managemen kesehatan di Puskewan Tengah di Kabupaten Cirebon. Penelitian telah dilaksanakan pada bulan 4 November 2019 sampai bulan 4 Desember 2019. Metode pemilihan lokasi dengan metode purposive sampling. Metode Penelitian ini menggunakan metode survey dengan bantuan wawancara kepada para mantri di Puskewan Tengah di Kabupaten Cirebon dan pihak Dinas Pertanian Kabupaten Cirebon tentang program managemen kesehatan dan IB. Data yang diperoleh adalah data primer dan data sekunder. Analisis data dijelaskan secara deskriptif. Hasil penelitian ini adalah management kesehatan ternak sapi potong Puskewan Tengah di Kabupaten Cirebon sudah bagus, karena sudah menerapkan sop yang sudah ditentukan baik penangan dan pencegahan penyakit. Beberapa penyakit sering terjadi Puskewan Tengah di Kabupaten Cirebon adalah kembung, demam, sakit mata, scabies dan cacar mulut. Untuk pencegahan penyakit di Puskewan Tengah di Kabupaten Cirebon belum menerapkan biosecurity, pemberian obat cacing setiap tiga bulan sekali, pemberian vitamin dan mineral kepada ternak.
Kata Kunci : Sapi Potong, Manajemen Kesehatan, Puskewan Tengah Kabupaten Cirebon.
Inclusive Education Policies versus Practices
Authors: Kaliinasho Cynthy , Moshana Sara Georgina , Kandjii Penandino D. 
Published: December 2023

In Namibia, education is an undisputable right (Ministry of Information and Broadcasting, 1992). The University of Namibia prides itself in being an inclusive education institution and it adheres to national and international legal frameworks advocating inclusivity in higher education. The research that forms the basis of this article emanated from a project of students offering Inclusive Education 1 as a module in teacher education. The research capitalized on a qualitative design in which students took to all spaces (physical, infrastructural, cultural, socio-emotional etc.) of the main campus of the University of Namibia to identify barriers to inclusive education. They were allowed to provide either descriptions (using words) and/or pictures of the barriers they observed. The findings of the study revealed a myriad of exclusive infrastructure and peace threatening spaces. Some of the images that emerged from these activities show a clear disconnect between policies and reality through the students’ “discoveries” of barriers to inclusive education. Hence the recommendation that universities have a responsibility to ensure that equality and equity are achieved and are experienced not only by policy developers and service providers, but also by the
beneficiaries of the policies.
Professional Experiences, Leadership Growth, and Progression Approaches Adopted by Women Working Within Professional Sports Organisations in Ghana
Authors: Nkrumah Abena Adasa , Apaak Daniel , Addae Stephen Kyenkyehene 
Published: December 2023

The study explored experiences, leadership growth, and progression approaches adopted by women working within higher professional sports leadership organisations in Ghana. An interpretive research paradigm was adopted. The data was collected using interview guides and analysed with the Interpretative Phenomenological Analysis (IPA). The study revealed interest in a particular sport propelled women in sports leadership positions to select sports-related careers and accumulate the best knowledge and experience that placed them in such advantageous positions to make meaningful contributions to sports in Ghana. The study established that women with clear-cut career advancement pathways have it easy when it comes to assuming leadership positions. It was recommended that qualitative and quantitative examinations be made to understand the differences in the experiences of males in similar sporting positions.

Keywords: leadership, progression, approach, professional sports, leadership.
PARİS BARIŞ KONFERANSI’NDAN SAN REMO KONFERANSI’NA PETROL MESELESİ
Authors: ÇETİN İsmigül 
Published: December 2023

Avrupa Devletleri için I. Dünya Savaşı sırasında vazgeçilmez bir yakıt haline gelen petrol, savaş sonrası dünya düzenini yeniden kurma çalışmalarında devletlerin politikalarını etkileyen en önemli faktörlerden biri haline gelmiştir. İngiltere petrol konusunda ABD’ye olan bağımlılığından kurtulmak için petrol yataklarının bulunduğu bölgeleri kendi kontrolü altına alma politikasını benimsemiştir. Bu nedenle o dönemde bilinen en zengin petrol kaynaklarına sahip olan Mezopotamya’yı ele geçirmek savaş hedefi olmuştur. Ancak Musul’un bir kısmını I. Dünya Savaşı sırasında imzalanan Sykes-Picot Antlaşması ile Fransa’ya bırakmıştır.
Savaş sonrası değişen şartlar ve çıkarlar nedeniyle İngiltere Syke-Picot Antlaşması’nda ciddi bir değişikliğe gitmek istemiştir. Bu durum İngiltere ve Fransa arasında Orta Doğu ile ilgili olarak Suriye, Filistin, kurulması planlanan Arap devleti ve Musul gibi sorunları ortaya çıkarmıştır. Gerek Paris Barış Konferansı sırasında gerekse sonrasında devam eden bir dizi toplantıda hem Orta Doğu’nun yeni haritası çizilmiş, hem de petrol paylaşılmıştır.
Henüz barış konferansı başlamadan, Fransa Suriye’deki isteklerinin kabul edilmesi ve Mezopotamya petrolünden pay verilmesi şartı ile Musul’u İngiltere’ye bırakmayı kabul etmiştir. Paris Barış Konferansı toplandıktan sonra ise iki devlet arasında sadece Mezopotamya petrolünü değil Romanya, Rusya ve iki devletin kolonilerinden çıkan petrolün de paylaşıldığı Long-Bérenger Anlaşması imzalanmıştır. Ancak Orta Doğu’nun genel problemleri çözülmediği için bu anlaşma geçersiz sayılmıştır. İki devlet arasındaki görüşmeler devam etmiş önce Greenwood-Bérenger Anlaşması imzalanmış ancak yine geçersiz sayılmıştır. Bu anlaşmaların geçersiz sayılmalarının nedenleri bölgedeki mandaterlerin belirlenmesinde yaşanan çekişmeler ve İngiltere ve Fransa’nın büyük petrol şirketleri ile olan ilişkileridir. Sonuç olarak iki devlet arasında San Remo Petrol Anlaşması imzalanmıştır. İki tarafın da onayladığı bu anlaşmadan sonra bile yıllarca petrol meselesi iki devlet arasında görüşmelerin yapılmasına neden olmuştur.