bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax Technology, Fairness Perception and Tax Compliance among Individual Taxpayers
Authors: Nasira Perveen  , Ashfaq Ahmad  
Published: March 2023

International Center for Tax and Development estimated that majority of the countries collect 80% of total revenue from taxation. However, most of the developing countries including Pakistan face difficulty in taxation compliance. In Pakistan, taxation system faces a major barrier to compliance in terms of trust deficit among citizens regarding tax authorities. The current study attempted to assess the influence of tax technology on taxation compliance and how it helps to formulate fairness perception about the taxation system. It employed Technology Acceptance model (TAM) to extract the variables of the study according to the local setting of Pakistan. The population of the study consisted of individual tax filers including two segments of the society, that is, salaried individuals and self-employed individuals. Snowball sampling technique was used to collect the data by using a self-administered questionnaire. The selected sample generated 169 complete and useable observations/responses. The data was analyzed by Structural Equation Modeling (SEM) through Smart PLS. The findings indicated a significant direct influence of perceived usefulness, perceived ease of use, and facilitating conditions on tax compliance. Moreover, fairness perception showed a significant positive influence on tax compliance, supported by fairness heuristic theory. The perceived tax fairness significantly mediates the association of the perceived ease of use and facilitating conditions with tax compliance. However, this mediation was not found in the relationship between perceived usefulness and tax compliance. This study could help tax administrators to cope with the issue of trust deficit among tax files and state authorities.
Exploring the Role of Context in Management Innovation Generation: A Case Study of a Pakistani Business Firm
Authors: Ayub Dr. Umer , Dr. A. Rashid Kausar  , Dr. Shajara Ul-Durar  
Published: March 2023

Management innovation is an important source of sustained competitive advantage because of its context-specific nature. The current research contributes towards advancing an indigenous management innovation theory in the context of Pakistan. Previously, many studies have been conducted to build this theory in the context of developed economies. The current study draws mainly on institutional perspective. It explores how several individual and organizational contextual factors enable a business firm to implement a portfolio of new management practices to manage innovation in the textile sector. Data were collected through semi-structured interviews. It resulted in exploring three contextual factors which remain critical to produce specific management innovations imperative for a company’s success. The findings allow the construction of propositions through encouraging future research. The implications for management theory and practice are also provided.
DeLone and McLean Model Testing upon The Information System Implementation of New Student Enrolment at Junior High school Level in Pekalongan City
Authors: Rusli Christian Yulianto , Kurniawan Faizal , Sulistyorini Prastuti 
Published: March 2023

The information technology based Information System in education has been used in responding the change and as a tool in maintaining efficiency and effectiveness, especially for the online system of new student admission (<em>PPDB</em>). The Pekalongan City Education, since 2014, has developed an online junior high school New Student Admission application. This system was built to handle the process of admitting new students, from registration, selection to announcement of selection result. Even though it has been implemented for 6 years, the measurement of the success of implementing PPDB online has not been carried out. The purpose of researching is to determine the success of implementing the PPDB online information system for junior high school level. The modified DeLone and McLean model was used to measure the success of online <em>PPDB. </em>Research respondents were all admin and operators of the online PPDB system as many as 92 respondents. The data analysis method for processing variables used linear regression statistical analysis. The test results show that system quality, information quality, service quality, and user satisfaction have a significant and significant effect on net benefits, so that users benefit from the online PPDB information system.
PEMBARUAN HUKUM ISLAM (Esensi, Urgensi dan Kendala)
Authors: Sulaiman M. Saman 
Published: March 2023

Renewal of Islamic Law will discuss about the problem: the essence, renewing the urgency of Islamic law, the constraints faced by Islamic law reform, and efforts to over come the obstacle store form Islamic law be accepted by Muslims as a whole. In Taklid Period does not mean empty mujtahid imams competent to be ijtihad as its predecessor, but due to various factors they limit themselves in the line of a particular school. Among them are political factors; Islam has been divided into several governmental and civil war often a rise. Islamic legal reform does not mean rejecting or remodel any results of ijtihad scholars, but is an update was conducted on the al-i'adah, al-ibabanah and al-Ihya Pembaruan Hukum Islam akan membahas seputar masalah esensi, urgensi, dan kendala yang dihadapi pembaruan hukum Islam serta upaya mengatasi kendala tersebut sehingga pembaruan Hukum Islam dapat diterima oleh umat Islam secara menyeluruh. Perkembangan hukum Islam terjadi selama beberapa periode, salah satunya adalah periode taklid. Pada masa ini bukan berarti terjadi kekosongan para imam mujtahid yang berkompeten untuk berijtihad seperti pendahulunya, akan tetapi karena adanya berbagai faktor mereka membatasi diri dalam garis mazhab tertentu. Di antaranya adalah faktor politik; umat Islam telah terpecah belah menjadi beberapa pemerintahan dan sering timbul perang saudara. Pembaruan hukum Islam bukanlah berarti menolak atau merombak segala hasil ijtihad ulama masa lalu, tetapi adalah pembaruan yang dilakukan meliputi alI'adah, al-ibabanah dan al-ihya.
KEBEBASAN BERAGAMA (Sebuah Analisis Perundang-Undangan Indonesia, HAM, dan Hukum Islam)
Authors: Yudesman Yudesman 
Published: March 2023

Belief can not be enforced. That phrase is often used as a philosophical argument why religious freedom should be upheld. Associated with the issue of human rights, religious freedom became one of the individual rights that can not be dihegemoni by any authority. In fact, included in this latter region, the freedom is no religion at all. If this issue is positioned with Islamic law on the one hand and with the laws of Indonesia on the other hand, practically will invite conversation is not simple. Whereas in Islam, acts out of Islam which is known as riddah is viewed as a crime. Then, how is it possible not to religious freedom can be juxtaposed with the belief in one God who became the first principle of Pancasila state ideology. Thus, the claim that religious freedom is a basic philosophical getting strong argument, not necessarily can be a reality. Keyakinan itu tidak dapat dipaksakan. Inilah kalimat yang sering dijadikan argumen filosofis kenapa kebebasan beragama harus dijunjung tinggi. Dikaitkan dengan isu hak asasi manusia, kebebasan beragama menjadi salah satu hak individu yang tidak dapat dihegemoni oleh otoritas apapun. Bahkan, termasuk dalam wilayah yang terakhir ini, kebebasan untuk tidak beragama sama sekali. Apabila isu ini diposisikan dengan hukum Islam di satu sisi dan dengan perundang-undangan Indonesia di sisi lain, praktis akan mengundang perbincangan yang tidak sederhana. Padahal dalam Islam, perbuatan keluar dari Islam yang dikenal dengan riddah dipandang sebagai sebuah kejahatan. Kemudian, bagaimana mungkin kebebasan untuk tidak beragama dapat disandingkan dengan Ketuhanan yang Maha Esa yang menjadi sila pertama dasar negara Pancasila. Dengan demikian, klaim kebebasan beragama yang secara filosofis mendapatkan dasar argumentasi yang kuat, tidak serta merta dapat menjadi realitas kehidupan.
PEMIKIRAN SYAUQI DHAIF DAN UPAYA PEMBAHARUANNYA DI BIDANG PENGAJARAN NAHWU (Telaah Buku Tajdid al-Nahwi Karya Syauqi Dhaif)
Authors: Ardinal Eva 
Published: March 2023

Science of Nahwu is recognized as a discipline that is loaded with a variety of rules and theories, as the result of a process of a long journey in the history of Arabic linguistics. Starting from the codification and systemization activities of Arabic vocabulary is quite time consuming, then linguists (al-Lughawiyyûn / linguist) construct and lay the basic principles of the rules of the language. The basic principles of nahwu at first is very simple then evolved into a "science" which is very complicated and cumbersome. Nahwu is no longer just functions as a deductive rule or a grammar, but it also has become one of the instruments to understand the Qur'an itself, which in turn gave rise to many theories nahwu developed by experts nahwu (nuhât / Grammarian). This, of course, more difficult to understand and learn the science of Nahwu itself. For the purposes of education and teaching that is deemed necessary rethinking and renewal (tajdid) in the field of teaching and teaching nahwa materials simplification.
TEACHING SKIMMING ARTICLES IN AN ESP CONTEXT BY USING METACOGNITIVE STRATEGY TO INCREASE STUDENTS’ READING COMPREHENSION
Authors: Trimadona Eliza 
Published: March 2023

To get good understanding of reading, the students can use skimming, reading quickly without missing important points. However, some students still do not know how to do skimming effectively, even in ESP context, because they still use the tradional one. This paper discussed about metacognitive skimming strategy to increase students understanding towards long articles. The steps of the strategy are (1). provide them with ten pages articles and ask them to read, (2). Stop them while just reading two or three paragraphs, (3). Take opportunity of their confussions to explain about why they read this, (4). Extend the discussion to show that how people read is closely connected to why they read, (5). Then ask them to speculate on the purposes of reading texts in science and how these purposes may influence the way they approach the technical reading material, and (6). Discuss how skimming can be used in the research context. It hopes that by using this strategy the students could read long text by considering the purpose of reading itself especially in ESP context.
ПИТАННЯ МОВНОЇ ОСВІТИ В РОЗУМОВО ВІДСТАЛИХ УЧНІВ 2 - 4-Х КЛАСІВ СПЕЦІАЛЬНОЇ ШКОЛИ В УМОВАХ її РЕФОРМУВАННЯ
Authors: Руденко Анна , Супрун Микола 
Published: March 2023

У статті розглядається питання мовної освіти у розумово відсталих учнів 2 - 4-х класів спеціальної школи в умовах її реформування. Представлено огляд наявної спеціальної літератури, яка висвітлює питання формування початкових мовних узагальнень у розумово відсталих учнів 2 -4-х класів.
Нами було проаналізовано чисельну кількість спеціальної літератури, але, дане питання залишається ще досить актуальним і повністю не розкритим навчання розумово відсталих учнів 2 - 4-х класів спеціальної школи в умовах її реформування.
У статті розглянуто результати пошуку прийомів, методів навчання та формування початкових мовних узагальнень, що безпосередньо, сприяють формуванню граматичних понять, зокрема, таких як «слова, що означають назву предмета» -іменник «слова, що означають дію предмета» - дієслово, «слова, що означають ознаки предмета» - прикметник.
СОЦІАЛЬНЕ ВИХОВАННЯ ДОШКІЛЬНИКІВ З ІНТЕЛЕКТУАЛЬНИМИ ПОРУШЕННЯМИ В УМОВАХ ЗАКЛАДУ ОСВІТИ КОМПЕНСУЮЧОГО ТИПУ
Authors: Сичевська Віра 
Published: March 2023

У статті розкриваються науково-практичні підходи до соціального виховання дошкільників з інтелектуальними порушеннями. Узагальнюється досвід роботи щодо реалізації означеної лінії розвитку в умовах дошкільного закладу освіти компенсуючого типу, зокрема в аспекті використання елементів казкотерапії. Передбачається, що надбаний досвід слугуватиме орієнтиром на шляху ранньої соціалізації дошкільників з інтелектуальними порушеннями в умовах інклюзивних закладів освіти.
THE JUDGE’S EX OFFICIO RIGHTS ON THE CASE OF TALAK DIVORCE; MAQASID SHARIˋAH PERSPECTIVE
Authors: Fathurrohmah Fathurrohmah 
Published: March 2023

This article is the result of library research. This research is included in normative legal research. This research discussion aims to explain the basis of Islamic law on the use of ex efficio rights of Nganjuk Religious Court judges in deciding divorce cases, number: 2033/Pdt.G/2017/PA.Ngj. Researcher analysis data by maqāsid sharī'ah theory. The findings of this study are that the use of ex efficio rights of the Nganjuk Religious Court which does not follow civil procedural law has a strong Islamic legal basis. This argument is based on the maqāsid sharī'ah shāṭibi theory. The benefits that are guarded by the judge are in accordance with the al Dharūriyyāt category, especially hifz al nafs, namely the maintenance of the soul. The benefit of Dharāriyyāt is shown through the first data that the wife is proven not to be given her rights by her husband before the divorce is decided, so the judge considers ex officio rights; second, maintaining the rights of the ex-wife after the divorce even though the wife (the respondent) did not file a reconvention in the trial.

Keywords: right of ex officio judge, divorce, sharia purpose
Abstrak
Artikel ini adalah hasil dari penelitian pustaka (library research). Penelitian ini masuk dalam kategori penelitian hukum normatif. Diskusi penelitian ini bertujuan menjelaskan dasar hukum Islam penggunaan hak ex efficio hakim Pengadilan Agama Nganjuk dalam memutuskan perkara cerai talak Nomor: 2033/Pdt.G/2017/PA.Ngj. Peneliti mengnalisis data menggunakan teori maqāsid sharī’ah. Temuan penelitian ini adalah bahwa penggunaan hak ex efficio Pengadilan Agama Nganjuk yang tidak mengikuti hukum acara perdata mempunyai dasar hukum Islam yang kuat. Argumen ini didasari oleh teori maqasid sharī’ah shāṭibi. Maslahat yang dijaga oleh hakim sesuai dengan kategori al Dharūriyyāt khususnya hifz al nafs yakni pemeliharaan jiwa. Kemaslahatan Dharūriyyāt ditunjukkan melalui data pertama istri terbukti tidak diberikan hak-haknya oleh suami sebelum diputus cerai, sehingga hakim mempertimbangkan hak ex officio; kedua, menjaga hak-hak mantan istri pasca perceraian walaupun istri (termohon) tidak mengajukan rekonvensi dalam persidangan.

Kata kunci: Hak Ex Officio Hakim, Cerai Talak, Maqasid Shariˋah
Quantifying the morphology of eyeballs with posterior staphyloma with Zernike polynomials
Authors: Rong Hua , Liu Lin , Liu Yuling , Fu Wanzeng , Xu He , Yu Danyang , Wu Di , Du Bei , Zhang Xuejun , Zhang Bin , Wei Ruihua 
Published: March 2023

Purpose: To quantify the morphology of eyeballs with posterior staphyloma (PS) with Zernike decomposition and to explore the association between Zernike coefficients with existing PS classification.Methods: Fifty-three eyes with high myopia (HM, ≤-6.00D) and 30 with PS were included. PS was classified with traditional methods based on OCT findings. Eyeballs’ morphology was obtained with 3D MRI, from which the height map of the posterior surface was extracted. Zernike decomposition was performed to derive the coefficients of the 1st-27th items, which were compared between HM and PS eyes with the Mann-Whitney-U test. Receiver operating characteristics (ROC) analysis was used to test the effectiveness of using Zernike coefficients to discriminate PS from HM.Results: Compared to HM eyeballs, PS eyeballs had significantly increased vertical and horizontal tilt, oblique astigmatism, defocus, vertical and horizontal coma, and higher order aberrations (HOA) (all Ps &lt; 0.05). HOA was the most effective in PS classification with an area under the ROC curve (AUROC) value of 0.977. Among the 30 PS, 19 were the wide macular type with large defocus and negative spherical aberration; 4 were the narrow macular type with positive spherical aberration; 3 were inferior PS with greater vertical tilt, and 4were peripapillary PS with larger horizontal tilt.Conclusion: PS eyes have significantly increased Zernike coefficients, and HOA is the most effective parameter to differentiate PS from HM. The geometrical meaning of the Zernike components showed great accordance with PS classification.
The impact of circulating IGF-1 and IGFBP-2 on cardiovascular prognosis in patients with acute coronary syndrome
Authors: Wang Wei , Yu Kang , Zhao Shou-Yong , Mo De-Gang , Liu Jia-Hui , Han Li-Jinn , Li Tai , Yao Heng-Chen 
Published: March 2023

BackgroundWhile insulin-like growth factor 1 (IGF-1) exerts a cardioprotective effect in the setting of atherosclerosis, insulin-like growth factor binding protein 2 (IGFBP-2) is involved in metabolic syndrome. Although IGF-1 and IGFBP-2 are known to be predictors for mortality in patients with heart failure, their use in clinic as prognostic biomarkers for acute coronary syndrome (ACS) requires investigation. We evaluated the relationship between IGF-1 and IGFBP-2 levels at admission and the risk of major adverse cardiovascular events (MACEs) in patients with ACS.MethodsA total of 277 ACS patients and 42 healthy controls were included in this prospective cohort study. Plasma samples were obtained and analyzed at admission. Patients were followed for MACEs after hospitalization.ResultsAmong patients who suffered acute myocardial infarction, plasma levels of IGF-1 and IGFBP-2 were lower and higher, respectively, as compared to healthy controls (both p &lt; 0.05). The mean follow-up period was 5.22 (1.0–6.0) months and MACEs incidence was 22.4% (62 of 277 patients). Kaplan–Meier survival analysis revealed that patients with low IGFBP-2 levels had a greater event-free survival rate than patients with high IGFBP-2 levels (p &lt; 0.001). Multivariate Cox proportional hazards analysis revealed IGFBP-2, but not IGF-1, to be a positive predictor of MACEs (hazard ratio 2.412, 95% CI 1.360–4.277; p = 0.003).ConclusionOur findings suggest that high IGFBP-2 levels are associated with the development of MACEs following ACS. Moreover, IGFBP-2 is likely an independent predictive marker of clinical outcomes in ACS.
Minimally invasive epicardial left-ventricular lead implantation and simultaneous left atrial appendage closure
Authors: Petersen Johannes , Alassar Yousuf , Yildirim Yalin , Tönnis Tobias , Reichenspurner Hermann , Pecha Simon 
Published: March 2023

BackgroundAtrial fibrillation (AF) is common in patients with heart failure resulting in a high prevalence of AF in patients receiving Cardiac Resynchronization Therapy (CRT) implantation. In patients, unsuitable for transvenous left ventricular (LV)-lead implantation, epicardial LV-lead implantation represents a valuable alternative. Epicardial LV-lead placement can be achieved totally thoracoscopical or via minimally invasive left lateral thoracotomy. In patients with atrial fibrillation, concomitant left atrial appendage (LAA) clipping is feasible via the same access. Therefore, the aim of our study was the analysis of safety and efficacy of epicardial LV lead implantation and concomitant LAA clipping via minimally invasive left-lateral thoracotomy.MethodsBetween December 2019 and March 2022, 8 patients received minimally invasive left atrial LV-lead implantation with concomitant LAA closure using the AtriClip. Transesophageal echocardiography (TEE) was performed to intraoperatively guide and control LAA closure.ResultsMean patients age was 64 ± 11.2 years, 67% were male patients. Minimally invasive left-lateral thoracotomy was used in 6 patients while a totally thoracoscopic approach was performed in 2 cases. Epicardial lead implantation was successfully performed in all patients with good pacing threshold (mean 0.8 ± 0.2 V) and sensing values (10.1 ± 2.3 mV). Posterolateral position of the LV lead was achieved in all patients. Furthermore, successful LAA closure was confirmed during TEE in all patients. No procedure-related complications occurred in any of the patients. Two patients additionally received simultaneous laser lead extraction during the same procedure. Complete lead extraction was achieved in both patients. All patients were extubated in the OR and had an uneventful postoperative course.ConclusionOur study highlights a novel treatment approach for patients with atrial fibrillation and the necessity of epicardial LV leads. Placement of a posterolateral LV lead position with concomitant occlusion of the left atrial appendage via a minimally-invasive left-lateral thoracotomy or even a totally thoracoscopic approach is safe and feasible with superior cosmetic result and complete occlusion of the left atrial appendage.
Two-staged uplift of the southeast margin of the Tibetan plateau revealed by river longitudinal profiles
Authors: Pan Rouxian , Han Zhiyong , Su Qi , Li Guangwei , Li Xusheng , Li Yalin , Wang Xianyan 
Published: March 2023

The Jinsha River, upstream of the Yangtze River, flows through the southeastern margin of the plateau, providing an opportunity to study the plateau uplift relative to the Sichuan basin through fluvial geomorphology. Eight tributaries of the Jinsha River located at the transition boundary from the plateau to the basin were analyzed for the feature of longitudinal profile and its evolution. The spatial distribution of slope-break knickpoints in the catchment was determined by slope-area analysis and integration analysis. Further, the magnitude and timing of the base level lowering (i.e., uplift of the Tibetan Plateau) were estimated by reconstructing the river longitudinal profile. The results show that there are two levels of slope-break knickpoints, with average elevations of 2865 m and 1523 m, corresponding to base levels relatively lowering of 1400 m and 1100 m, respectively. With reference to the long-term downcutting rate of the Jinsha River, the timings of these two phases base level lowering and uplifts are estimated to be ∼21–24 and ∼7–13 Ma, respectively. These are close to the timing of two uplifts revealed by inversion modeling of river longitudinal profiles. Therefore, the uplift of the studied region on the Tibetan Plateau can be divided into two stages, the early stage (∼20 Ma) uplift from 1500 to 2900 m and the late stage (∼10 Ma) uplift from 2900 to 4000 m, which further supports the staged outside uplift of the Tibetan Plateau.