bluuebunny/crossref_metadata_2025_split huggingface dataset:
Қазақ прозасындағы ашаршылық тақырыбы
Authors: Ибраимова Ж.Ж. 
Published: January 2023

Мақалада ХХ ғасырдың 1920–30-шы жылдарында елімізде болған ашаршылықтың қазақ жазушыларының шығармаларында көрініс табуы туралы баяндалған. Бұл орайда Ж. Аймауытов, Б. Майлин, Н. Ахметбеков, Н. Баймұратов, Ж. Сыздықов сияқты ақын-жазушылар бірден еске түседі. Сол тұста ашаршылық жөнінде ашып айтуға қатаң тыйым салынғандықтан, осы тақырыпты шығармаларына арқау еткен қаламгерлерге «халық жауы» деген айдар тағылып, репрессияға ұшырағаны белгілі. Тек КСРО ыдырауының соңына қарай қазақ жазушыларының еңбектері шыға бастады. Бірте-бірте зұлмат жылдар шындығы қазақ халқына да жетті. Бұл мəселеге Ғ. Мүсірепов, М. Мағауин, С. Жүнісов, Қ. Жұмаділов, Ш. Мұртаза, Қ. Қазыбаев, С. Елубай, З. Жəкенов, Ж. Башар, Х. Сейткемелов, Б. Жандосай, М. Қозыбаев, С. Лəмбекұлы қалам тартқан. Осы мақалада кейбір шығармалар арқылы жазушыларымыздың қоғам өмірін, заман тынысын қалай шынайы суреттеп, сол дəуір адамдарының сан қырлы портретін жасаудағы шеберлік қырлары сипатталған. Қазақ жазушыларының шығармаларындағы ашаршылық мəселесін талдау, олардың жалпы гуманистік мағынасын түсіну — мақаланың жаңашылдығы. Өйткені ашаршылық тақырыбына қалам тербеген жазушылардың еңбектеріне əдеби-лингвистикалық тұрғыда талдау жасаған еңбектер көп емес, яғни тіл білімінде, əдебиеттану ғылымында əлі зерттеуді күтіп тұрған мəселе. Сондықтан бұл келешек ұрпақтың тілге тиек ететін тақырыбы болмақ дей отыра, автор уақыт өте келе бұл мəселе қайта ойлау мен түсіндіру əдісіне айналады деген қорытынды жасайды.
ANALISIS PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) UNTUK MEMINIMALKAN BEBAN PAJAK PENGHASILAN BADAN PADA CV. XXXL
Authors: Samhudi Akhmad , Pardani Siti Raesa Rizki 
Published: January 2023

ABSTRACTThis study aims to: (1) analze the application of tax planning in minimizing the burden of corporate income tax on CV. Bina Mandiri Banua, (2) ind out and analyze whether tax planning (tax planning) that is carried out can minimize corporate income tax compared to before CV. Bina Mandiri Banua’s tax planning. The design of this research is a qualitative research with descriptive method. Data collection was done by interview, observation, and documentation. The result of the study indicate that tax planning carried out by bookkeeping methods, fiscal corrections, gross up methods for PPh 21 and the provision of allowances for food/drink and transportation of employees has a major influence on the magnitude of the corporate income tax burden. The result of the analysis show that tax planning can minimize the corporate income tax burden borne by the company, in 2019 before tax planning Rp. 4.648.909,- after tax planning becomes Rp. 3.224.192,- In 2020, before tax planning, Rp. 20.571.594,- after tax planning becomes Rp. 5.989.722,- In 2021, before tax planning Rp. 10.831.213,- after tax planning to Rp. 2.671.219,-. This shows that the corporate income tax burden has been minimized, seen from the total efficiency of tax savings of Rp. 24,166,582 in the 2019-2021 period.
E-COMMERCE SEBAGAI MEDIA UNTUK MENINGKATKAN PENDAPATAN USAHA UMKM DI MASA PANDEMIK COVID 19 DI KALIMANTAN SELATAN
Authors: Rahayu Lisa , Huda Isra Ul 
Published: January 2023

Abstrak :Dalam situasi pandemi ini, menurut Kemenkop UMKM ada sekitar 37.000 UMKM yang memberikan laporan bahwa mereka terdampak sangat serius dengan adanya pandemi ini ditandai dengan sekitar 56 persen melaporkan terjadi penurunan penjualan, 22 persen melaporkan permasalahan pada aspek pembiayaan, 15 persen melaporkan pada masalah distribusi barang, dan 4 persen melaporkan kesulitan mendapatkan bahan baku mentah. Metode yang dogunakan dalam penelitian ini adalah metode penelitian kualitatif. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara pendapatan pemilik usaha sebelum menggunakan e-commerce dengan pendapatan pemilik usaha setelah menggunakan e-commerce. Bagi pelaku usaha, penggunaan electronic commerce memberikan tawaran kemudahan untuk menjangkau pasar yang lebih luas. Dunia digital saat ini memberikan kemudahan dalam hal pemasaran bagi pelaku usaha atau pelaku UMKM sehingga mereka dapat menjangkau pasar yang lebih luas sehingga dapat meningkatkan penjualan. Dalam hasil pe4nelitian ini juga dapat membuktikan bahwa secara parsial electronic commerce memberikan pengaruh signifikan terhadap peningkatan pendapatan pelaku UMKM. Alasan utama para pelaku UMKM untuk memanfaatkan layanan e-commerce adalah untuk menjangkau pasar yang lebih luas, dan demi menekan biaya operasional usaha mereka. Hambatan utama yang dihadapi oleh para pelaku UMKM dalam rangka optimalisasi manfaat e-commerce adalah pemahaman yang kurang terkait E-Commerce dan Keterbatasan jaringan internet.
PERANAN MOTIVASI DALAM MENINGKATKAN KINERJA PENDIDIK DAN TENAGA KEPENDIDIKAN PADA SDN SUNGAI PARING 2 MARTAPURA
Authors: Kamarullah Hasbi , Karsudjono Anthonius J. 
Published: January 2023

Fenomena-fenomena masalah yang berpengaruh dalam kinerja, yaitu kemampuan dalam berinovasi, kemampuan dalam pemanfaatan teknologi informasi dan komunikasi, kemampuan dalam melakukan inisiatif, dan kemampuan dalam memimpin. Pada SDN Sungai Paring 2 di temukan dari observasi pendahuluan melalui PKG (Penilaian Kinerja Guru) dan Raport Mutu Pendidikan Tahun 2021, masih terdapat Pendidik dan Tenaga Kependidikan yang minimnya kemampuan-kemampuan menjalankan tugas dan fungsinya berdasarkan hasil evaluasi Kepala Sekolah.Tujuan penelitian ini adalah untuk mendeskripsikan, mengetahui faktor yang mendukung dan menghambat, dan mengetahui upaya yang dilakukan di tinjau dari segi motivasi untuk meningkatkan kinerja pendidik dan tenaga kependidikan pada SDN Sungai Paring 2 Martapura.Penelitian ini merupakan penelitian kualitatif yang akan dilakukan secara langsung di lapangan dengan melalui observasi dan data primer serta data sekunder. Data penelitian ini dikumpulkan melalui wawancara langsung terhadap 12 orang responden. Kemudian dikelompokkan kategori dan indikator-indikator keterkaitan bagaimana peran motivasi, faktor yang mendukung dan menghambat, dan bagaimana upayanya.Hasil penelitian ini menunjukkan bahwa peranan motivasi dalam meningkatkan kinerja, dan mengetahui faktor mendukung dan menghambat motivasi kinerja. Dapat diketahui upaya yang dapat dilakukan dalam meningkatkan kinerja pendidik dan tenaga kependidikan pada SDN Sungai Paring 2 Martapura.
Ювілейна грушевськіана 1966 року: проблематика, інтерпретації, полеміки
Authors: Сабінський Михайло , Степанчук Юрій 
Published: January 2023

Мета статті – з’ясувати особливості рецепції українськими закордонними істориками наукової та суспільно-політичної діяльності М. Грушевського в контексті відзначення його столітнього ювілею. Методологія дослідження передбачає використання принципів історизму й об’єктивності, а також загальнонаукових і спеціально-історичних методів історіографічного дослідження. Наукова новизна статті полягає у спробі всебічної реконструкції історіографічного ефекту відзначення українськими закордонними інтелектуалами столітнього ювілею М. Грушевського. Висновки. Узагальнений різноплановий матеріал дозволяє переконливо ствердити, що столітній ювілей М. Грушевського став визначною подією в інтелектуальному житті закордонного українства. Незважаючи на стереотипність мислення частини діаспорних діячів, завдяки широкій медійній промоції та численним громадським і науковим ініціативам персональну дату визначного вченого вдалося перетворити на важливе для консолідації еміграційної спільноти свято української культури. В підсумку постали численні новаторські за актуалізованою проблематикою історіографічні студії. Їхні автори у своїх реконструкціях життя та діяльності М. Грушевського виходили з урахування все більш широкого кола пізнавальних перспектив та інтелектуальних контекстів. А жваве обговорення цих праць, поява провокативних інтерпретацій (наприклад, О. Пріцака), громадський резонанс багатьох ініціатив сприяли стабільності «тонусу» історіографічного інтересу. Все це уможливило постання дисциплінарної ініціативи Л. Винара по започаткуванню наукового грушевськознавства. Динамічність поступу цієї українознавчої галузі в наступні десятиліття дозволяє ствердити потужність даного ювілейними заходами історіографічного імпульсу.
CIDADE DE GOIÁS NA LITERATURA
Authors: Crivello neves pedreira Pedro Arthur , Pereira da Silva Valéria Cristina 
Published: January 2023

Este artigo é o resultado de um projeto de pesquisa que busca compreender a paisagem cultural da Cidade de Goiás no imaginário social através da ótica da geografia cultural, onde procura-se estabelecer um elo entre o espaço e a poesia, trazido principalmente através da análise de vários autores e autoras nascidos em Goiás que escreveram poemas e crônicas sobre a Cidade de Goiás, contribuindo para enaltecer a imagem dela no imaginário social que vive nas pessoas que a visitam ou leem sobre ela. Os poemas trabalhados se dividem em publicações feitas no jornal “O lar”, antigo jornal de circulação da cidade, e publicações independentes de dois autores escolhidos por se aprofundarem na visão da cidade, sendo esses autores Leodegária de Jesus e Erico Curado.
Reduction of Digitalization Policy in Indonesian MSMEs and Implications for Sharia Economic Development
Authors: Kusumaningtyas Reza Octavia , Subekti Rahayu , Jaelani Abdul Kadir , Orsantinutsakul Asron , Mishra Utkarsh K 
Published: January 2023

Micro, Small, and Medium Enterprises are one of Indonesia's economic buffer pillars. However, its position as a financial buffer still faces various problems. The purpose of this research is to examine the reduction of digitalization policies for Indonesian MSMEs and their implications for the development of the Islamic economy. This research is normative legal research with a statutory approach. The results showed that the provisions in the Copyright Law that require the digitization of MSMEs make its management more efficient and straightforward. During the COVID-19 pandemic, there has been a twofold increase in the number of businesses transitioning to the digital ecosystem. MSMEs are present in the development of the Islamic economy, with the possibility of managing MSMEs in the technology-based halal industry. Deregulation is carried out by simplifying regulations in order to improve the flow of bureaucracy. However, behind the ease, there are obstacles experienced by MSMEs in their digitalization efforts, including blocks in terms of community culture, regulation, and structure
Effects of liraglutide on weight control and blood pressure in type 2 diabetes mellitus Iraqi patients
Authors: J. Abdulrahman Ahmed , Jabarah Mohammed Abdul- Hassan , A. Najjar Samer 
Published: January 2023

Background: Diabetes mellitus is the most common endocrine illness, affecting an increasing number of people all over the world. It is caused by a lack, or inadequate synthesis of insulin by the pancreas leading to an increase in blood glucose concentrations. Type 2 diabetes mellitus is the most strongly linked disease to obesity of all disorders. The number of obesity-related diabetes is predicted to reach 300 million by 2025. The term 'diabesity' was coined as a result of this strong link, therefore, weight loss is seen as a key therapeutic goal in the prevention and management of type 2 diabetes mellitus. Liraglutide is a glucagon-like peptide-1 (GLP-1) receptor agonist that stimulates insulin secretion in a glucose-dependent manner. Also, it has weight-losing benefits which is assumed to be due to appetite suppression and delayed gastric emptying.
Objectives: To evaluate the effectiveness of Liraglutide on weight management, body mass index, renal function and blood pressure in type 2 diabetic mellitus obese patients in Iraq.
Methods: An open-label therapeutic trial was conducted from November 2021 to June 2022 at Baquba Teaching Hospital/ Diyala. (23 males and 27 females) with Type 2 Diabetes mellitus for 2 - 4 years were included in the study. They were obese, hypertensive and dyslipidemic. They received metformin and liraglutide for 12 weeks as 0.6 mg/day during the first week, which was gradually increased to 1.2 mg and up to 1.8 mg/day according to patient tolerance and requirement for control at the beginning the study. The patients had their height as well as body weight measured, calculated, blood pressure measured and renal functions tested. The statistical analysis was performed using SAS (Statistical Analysis System - version 9.1). Two-way ANOVA and Least significant differences (LSD) post hoc test were performed as well as paired t-test. P< 0.05 was considered statistically significant.
Results: Treatment with liraglutide for 12 weeks has resulted in a significant decrease in body weight, BMI, and blood pressure (P<0.05). The changes in the results of renal function test of liraglutide-treated patients were not significant.
Conclusion: In obese type 2 diabetic patients, liraglutide has the potential of reducing body weight, body mass index and blood pressure. It seemed safe in terms of its systemic effects
Hematologic abnormalities and pregnancy outcomes in pregnant women with COVID-19
Authors: Mozer AbdAlraheem Huda , AlJanabi Rawaa D. M. 
Published: January 2023

Background: Since declaring coronavirus disease 19 as a pandemic by the World Health Organization, a great concern was directed toward pregnant women and their fetuses. Despite the substantial impact of COVID-19 disease on pregnancy, there is a scarcity of national researches discussing this important issue.
Objectives: To study the relationship between peripheral blood abnormalities and COVID-19 in pregnant women.
Patients and methods: A case control study was conducted in the labour wards of Baghdad Teaching Hospital in the Medical complex / Baghdad /Iraq during the period from 1st of February till 31st of July, 2021. Fifty pregnant women diagnosed with COVID-19 disease were compared to 50 healthy pregnant women as controls. The pregnant women enrolled in the study were tested by COVID-19-Reverse transcription RT-PCR test upon admission to hospital. The confirmation of COVID-19 diagnosis was done according to the Iraqi guidelines approved by the Iraqi Ministry of Health.
Results: Dyspnea was a significant clinical presentation of pregnant women with COVID-19 disease. Those women had abnormal white blood cell count, lymphocytopenia, high neutrophil to lymphocyte ratio, high platelets to lymphocyte ratio and mild to moderate anemia which were significant when compared to controls. The maternal and neonatal morbidity and mortality rates were higher among pregnant women with COVID-19 disease. Abnormalities in peripheral blood system parameters like lymphocyte count, neutrophils count, platelets count and hemoglobin level were predictors of maternal morbidity and mortality.
Conclusions: The clinical presentations and hematological abnormalities are useful in the diagnosis of COVID-19 disease in pregnant women and may be used as predictors of maternal and neonatal morbidity and mortality.
Managing the classroom fund of an educational instituton
Authors: Shevchuk E. V. , Shpak A. V. 
Published: January 2023

The article describes the experience of organizing work with classroom funds in educational institutions. We carried out a comparative analysis of foreign and national approaches to determining the criteria for the effective use of classroom funds as well as to modeling and automating processes related to classroom fund management.The research presents an author-proposed interpretation of setting classroom fund management objective. Moreover, it identifies a system of control actions, describes author-developed approaches to creating models, methods, and technologies for managing classroom funds. We have proposed several basic principles for adapting and implementing classroom fund management systems in educational institutions on the basis of the generalized experience of developing, implementing, and using classroom fund management technologies at various levels and with different models of education.Using the example of the Siberian State University of Geosystems and Technologies, we describe the experience of implementing a system that comprehensively solves the problems related to classroom fund management. They are as follows: keeping count, profiling, planning, occupancy forecasting, distribution, monitoring, and assessing the efficiency of using.The technologies and models of classroom fund management described in the article can be adapted and used to improve classroom fund management systems in organizations of various levels and models of education.
The impact of school education digitalization on its quality in the conditions of the COVID-19 pandemic
Authors: Medvedeva N. V. , Frolova E. V. , Rogach O. V. 
Published: January 2023

The COVID-19 pandemic has accelerated the process of digitalization of school education, the transfer of some classes to the virtual space. However, the ambiguity of the perception of the changes taking place, the high level of discussion in assessing the advantages and risks of large-scale digitalization actualizes empirical research, analysis of the opinions of the parent community. The purpose of the article is to analyze the impact of the digitalization of school education on the quality of educational services in the context of the COVID-19 pandemic. The authors used methods of generalization, classification, analysis of documents, comparative analysis. The key research method is a questionnaire survey of the population. The study was of a pilot nature and was conducted in April 2020 — the period when the pandemic provoked accelerated digitalization and, as a result, the transformation of the educational process. The risk zones for schoolchildren during the development of educational programs online are highlighted: the complication of activities, the development of stress, additional loads, a decrease in academic discipline, including the fragmentary presence or complete absence of schoolchildren in distance classes. These risks lead to a deterioration of preparation for the Unified State Exam and OGE, reduce the quality of education. The conclusion is made about the need to introduce gaming technologies, forms of psychological support to reduce the stress level of schoolchildren, the formation of accessible educational resources that provide a comfortable learning space in a distance mode. The results of the study indicate the need to strengthen the system of monitoring the educational activity of schoolchildren, which will reduce the risks of developing social and educational problems in the school environment. In conclusion, it is noted that, despite the high level of distrust of the parent community towards distance learning, digital education technologies are necessary for the transition to personalized or personality-oriented learning, but the implementation of these measures requires an integrated approach to informatization of education and transformation of the educational process.
The Effectiveness of Meniran (Phyllanthus niruri) and Gotu Kola (Centella asiatica) Herbs on Broiler Chicken Performance
Authors: Astuti Puji , Irawati Diwi Acita 
Published: January 2023

This study aims to determine the performance of broiler chickens given Phyllanthus niruri and Centella asiatica extracts. The research was conducted for 32 days at the Animal Husbandry Practice Unit (UPT) of the Karanganyar Animal Husbandry Academy. The material used was 100 broiler Cobb strains aged 4 days, kept in 20 experimental units, each unit consisting of 5 chickens with an average initial weight of 111,08 ± 4.74 g. The first treatment (T0) control, chicken without giving P. niruri and C. asiatica extracts, the second treatment (T1) the chicken was given 10 ml P. niruri extract per liter of drinking water, the third treatment (T2) the chickens were given 5 ml P. niruri extract and 5 ml C. asiatica extract, per liter of drinking water, the fourth treatment (T3) of chickens was given C asiatica extract 10 ml per liter of drinking water. The variables observed included drinking water consumption, feed consumption, average daily gain, and feed convertion ratio (FCR). The design used was a completely randomized design (CRD). The data were analyzed for variety and if there was a significant effect of the treatment, it was continued with the Duncan Multiple Distance Test to determine differences in treatment. The results showed that drinking water consumption, and average daily gain were not significantly different between treatments, feed consumption (g/head/day) and feed convertion ratio was significantly different between treatments. The conclusion of this research is that giving P. niruri and C. asiatica extracts in drinking water affect the performance of broiler chicken.
Eco-efficiency and Sustainability: An Analysis for the Philippines
Authors: Ginez Eunica Kate , Tabag Eden Joy 
Published: January 2023

The aim of this paper was to explore the effect of energy consumption, CO2 emissions, and population growth on the Gross Domestic Product (GDP) in the Philippines. Economic growth reflects the increase in production, consumption, and use of resources which are often associated with poor environmental quality. Many studies show that energy consumption used in production and consumption drives GDP, however, the use of energy leads to environmental degradation and many have concluded that economic growth is unsustainable. It has been perceived that economic growth and environmental goals conflict with each other. Population growth is also often associated with economic growth which affects the environment and the Philippines is one of the fastest urbanizing countries and overcrowded cities. Therefore, there is an urgent need for economic models to be sustainable. The relationship between energy consumption, CO2 emissions, population growth, and GDP was assessed using regression analysis (the OLS regression and CLRM assumptions). Data from the Philippines between 1980–2019 were analyzed. The OLS showed that energy consumption and population growth are both statistically significant; however, the CO2 emissions are insignificant. Moreover, most assumptions of CLRM are met except for the autocorrelation. Based on the results it is recommended that the Philippines should adopt and promote renewable energy sources that are reusable which can reduce CO2 emissions and ensure sustainable economic development of the Philippines. Hence, this study supports the need for a global transition to a green economy in the Philippines.