bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PEREODE 2017 – 2020
Authors: Rohmatillah Nia Nur , Sari Lita Permata , Pramitasari Triska Dewi 
Published: March 2023

Taxes have an important role in supporting development in Indonesia. Tax revenue compared to other sources of revenue is one of the largest sources of revenue for the state. The purpose of this study is to analyze and examine the effect of capital intensity on tax avoidance with financial distress as an intervening variable.
The population in this study are manufacturing companies in the Textile and Garment Sub-Sector listed on the Indonesia Stock Exchange for the 2017-2020 period. The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that capital intensity has no significant effect on financial distress, capital intensity has no significant effect on tax avoidance, financial distress has a significant effect on tax avoidance, and capital intensity has no significant effect on tax avoidance. Tax avoidance through financial distress has a positive but not significant effect.
Expenditure for Hemodialysis: A Study among Patient Attending at Hospitals of Pokhara Metropolitan City, Nepal
Authors: Thapa Nirmala , Sharma Biraj , Jnawali Kalpana 
Published: March 2023

Incidence and prevalence of chronic kidney disease (CKD) is increasing worldwide. It is contributing significantly to deaths and disability. Every year, numbers of cases of renal failure requiring hemodialysis are also increasing. Government of Nepal has made a provision to support the patients undergoing hemodialysis; nevertheless, the patient has to bear the huge financial and psychological burden for dialysis. This study was carried out to study the expenditure made by the patients for dialysis in the Pokhara Metropolitan City Nepal. This was an institution based cross sectional descriptive study. A total of 157 patients who had dialysis or undergoing dialysis at different hospitals of Pokhara Metropolitan City were interviewed using structured interview guideline. Expenditure records of patients were also reviewed. The study was carried out during August to October, 2018. Results are presented in table and diagrams aided by statistical tests like mean, median, standard deviations and ranges. Majority of the patients were male (61.8%). Mean age of the patients under hemodialysis was 49.75±14.91 years. Majorities were Janajati (53.5) and most of them were unemployed (78.3%). Total expenditure made for hemodialysis was NRs. 32,810 (US$ 289.87). The median monthly out of pocket expenditure for haemodialysis per patients was Nepalese Rupees (NRs) 32,810 (US$ 289.87) in which median monthly indirect cost of hemodialysis was NRs 9,200 (US$ 81.28) and median direct cost of hemodialysis per month was NRs 23610 (US$ 208.59). A great majority (78%) of the respondents faced catastrophic health expenditure for dialysis. Patients with renal failure requiring dialysis faced catastrophic health expenditure. The government should focus on programs supporting for dialysis and pay attention on the preventive measures for occurrence of kidney diseases.
Key words : Hemodialysis, Expenditure, Patient
KELEKATAN TERHADAP PASANGAN PADA DEWASA AWAL : STUDI DESKRIPTIF TENTANG TIPE KELEKATAN
Authors: Annisa Nida Muthi 
Published: March 2023

Pada proses menemukan pasangan hidupnya, dewasa awal dipengaruhi oleh beberapa hal diantaranya adalah kelekatan. Kelekatan dapat berpengaruh pada berbagai macam hal yang berhubungan dengan pernikahan seperti kepuasan pernikahan dan keintiman. Tujuan penelitian ini adalah untuk melihat tipe kelekatan yang dimiliki oleh dewasa awal di kota Bandung. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif dengan desain penelitian deskriptif. Pengambilan data dalam penelitian ini mengguakan teknik purposive sampling dengan kriteria dewasa awal, tinggal di kota Bandung dan sedang memiliki pasangan. Dari hasil pengambilan data didapatkan sampel sebanyak 200 orang. Hasil analisis data dalam penelitian ini menunjukan bahwa sebanyak 118 orang dewasa awal masuk pada tipe ambivalent attachment. Tipe secure attachment dengan proporsi sebesar 50 orang dan proporsi paling sedikit adalah dewasa awal yang memilliki tipe avoidant attachment dengan proposi sebesar 32 orang.
Automated data processing for evaluation the hydrophysical state of the Black Sea water areas
Authors: Pryhodinuk V.V. , Tymchenko Yu.A. , Nadutenko M.V. , Gordieiev A.Yu. 
Published: March 2023

The article explores the issues of collecting, structuring and displaying oceanographic information from spatially distributed sources. The aim of the work was to develop services for an intelligent information system (IIS) designed to assess the hydrophysical state of the Black Sea waters by creating a library of ontological descriptions of the processing and displaying information in the IIS software environment. Article describes approaches to the creation of an automated data processing system for the assessment of the hydrophysical state of the Black Sea using the method of recursive reduction. The information about the main functions of IIS for displaying structured data for illuminating the hydrophysical situation is presented. To solve such a problem, a set of cognitive services built on the basis of cognitive IT platforms to ensure the processes of automatic and automated collection of oceanographic data, their structuring and presentation to the user in an interactive form was applied for the first time. The results of the work can be used during the development of an analytical system for the automation of scientific and applied problems associated with the use of operational oceanographic data.
Inventivité et jeu dans les rouages
Authors: Mayeux Isabelle 
Published: March 2023

En contrepoint aux problèmes posés par l’adaptation et décrits par Ferenczi, cet appel interroge l’infans dans l’inventivité et rencontre Le Verfügbar aux Enfers. Dans la clandestinité du camp de Ravensbrück, cette opérette fait advenir un passé antérieur à l’actuel par un jeu sérieux partagé à quelques-unes. Entendre un en-deçà du dire esquisse alors des pistes quant à une inventivité partagée à plusieurs, non réductible à l’artistique, y compris pour l’analyste et ses organisations collectives.
Tisser une trame relationnelle autour de l’enfant : les affiliations familiales en contexte de gestation pour autrui et de don d’ovules
Authors: Lavoie Kévin , Côté Isabel 
Published: March 2023

Le présent article porte sur la trame relationnelle tissée autour de l’enfant né par gestation pour autrui ou conçu grâce à un don d’ovules, et plus spécifiquement sur les affiliations familiales qui émergent de ce processus inédit d’enfantement à plusieurs. La démonstration s’appuie sur les récits de 38 femmes canadiennes impliquées dans une entente de procréation assistée avec autrui en tant que mères, femmes porteuses ou donneuses. Deux cas de figure mettant en lumière la construction des liens d’apparentement entre les personnes concernées sont présentés, qu’il s’agisse d’une inscription dans le réseau de parenté de l’enfant ou d’une reconnaissance symbolique mutuelle basée sur l’amitié. La proximité relationnelle entre les adultes est au cœur d’une filiation métissée qui témoigne de leur préoccupation commune envers l’intérêt de l’enfant.
Justice environnementale et ressentiment vert : l’exemple d’arrondissements montréalais
Authors: Patsias Caroline 
Published: March 2023

Cet article examine l’opposition des citoyens des classes moyennes et paupérisées aux politiques vertes dans deux arrondissements de Montréal. Via l’étude de conseils d’arrondissement, cette étude souligne la façon dont la justice environnementale nourrit un ressentiment vert chez certains citoyens. Les citoyens observés ne sont pas idéologiquement contre les politiques environnementales. Ils se sentent plutôt emportés par une « révolution verte » dont ils supporteront la majeure partie des coûts sans en retirer de bénéfices à court terme. Leur conception de la justice environnementale croise une critique procédurale de la démocratie concernant la participation et la transparence et une critique substantielle des inégalités dans la répartition des coûts des politiques environnementales. Ces citoyens mettent également en avant un attachement à leur quartier qui lie l’environnement à une conception du bien commun.
A note on the smooth blowups of in torus-invariant subvarieties
Authors: Cavey Daniel 
Published: March 2023

AbstractThis papers classifies toric Fano threefolds with singular locus
$\{ \frac {1}{k}(1,1,1) \}$
for
$k \in \mathbb {Z}_{\geq 1}$
building on the work of Batyrev (1981, Nauk SSSR Ser. Mat. 45, 704–717) and Watanabe–Watanabe (1982, Tokyo J. Math. 5, 37–48). This is achieved by completing an equivalent problem in the language of Fano polytopes. Furthermore, we identify birational relationships between entries of the classification. For a fixed value
$k \geq 4$
, there are exactly two such toric Fano threefolds linked by a blowup in a torus-invariant line.
NATURE-BASED EDUCATION IN THE LIGHT OF MONTESSORI PHILOSOPHY: MEANING, PRINCIPLES AND PRACTICES
Authors: Ozgen Zeliha 
Published: March 2023

The subject of the article is the role of nature in learning as an essential part of the Montessori Philosophy in early childhood education. This article highlights the use of nature-based activities within Montessori’s pedagogical perspective for including content about the natural world in early childhood settings. In this paper, it is aimed to increase the awareness of learning through nature on child development and to disseminate nature-based practices used in line with the Montessori approach in preschools. Firstly, the role of nature as an educational tool is described, followed by an understanding of nature pedagogy and its educational value according to Maria Montessori. Additionally, the article reviews the implementation of nature-based learning activities as an integral part of the educational work in Montessori schools. In this educational stream, nature-related work stands as the main methodical means for early childhood education and supporting the development of children. Nature in itself serves as a kind of special resonance and restorative effect that can help children understand the world and impart meaning to their lives. Subsequently, recommendations for nature-based practices that can be applied in preschools were presented in light of the Montessori philosophy.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0094/a.php" alt="Hit counter" /></p>
VARIATIONS IN RHETORICAL MOVES AND METADISCOURSE ELEMENTS IN CONFERENCE ABSTRACTS: A GENRE ANALYSIS
Authors: Obeng Benedicta , Wornyo Albert Agbesi , Hammond Christiana 
Published: March 2023

An abstract represents the summary of a piece of writing. Genre and metadiscourse analytical studies could highlight move variations in abstracts. The study aimed to investigate variations in the academic conference abstracts of the hard and soft sciences with a focus on rhetorical structure/sequence and the use of hedges/boosters. A corpus of sixty (60) abstracts was used for the study; this comprised 30 abstracts each from the soft sciences and the hard sciences. The abstracts were selected from two conference proceedings. The framework of rhetorical moves for abstracts comprising introduction (I), purpose (P), method (M), product (Pr), and the conclusion was used for the analysis of the rhetorical sequence of the abstracts. The abstracts were further analysed for their use of boosters and hedges. From the results, 43.3% of hard sciences abstracts (HSA) and 33.3% of soft science abstracts (SSA) followed the framework used. Furthermore, purpose, method, product, and conclusion were obligatory moves whereas the introduction move was optional in the SSA. On the other hand, only method and product moves were obligatory with the rest being conventional in SSA. The most dominant move sequence for HSA was I-P-M-Pr-C (46.7%) followed by I-M-Pr-C (17%) and I-P-M-Pr (17%) whereas P-M-Pr-C (43.3%) was the most dominant sequence followed by I-P-M-Pr-C (33.3%) for the SSA. The hard sciences abstracts and the soft sciences abstracts do not show marked differences in the authors’ use of boosters and hedges. Pedagogical implications of the findings of this study are useful particularly for academic conference applicants, academic writing instruction as well as advancing genre and metadiscourse research in conference abstracts.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0044/a.php" alt="Hit counter" /></p>
PROPERTIES OF ENGLISH AND MACEDONIAN NEWS HEADLINES / ОСОБЕНОСТИТЕ НА АНГЛИСКИТЕ И МАКЕДОНСКИТЕ НОВИНАРСКИ НАСЛОВИ
Authors: Kochan Asude Abdul 
Published: March 2023

<p>This paper presents the results of our analysis of the linguistic features of news headlines in English and Macedonian written media. News headlines are considered to be the most prominent segment of the news discourse. A headline is intended to provide the topic of the news article in such a way that the reader chooses to read the article. Due to the limited space, the headlines are subject to journalistic rules for conciseness and telegraphic transmission of the message. Therefore, they employ a special kind of language characterized by specific properties which enable the author of a given news article to achieve the desired communicative function: to inform the reader about an event in a concise and effective way. The analysis of headlines is conducted on the sample of examples collected from leading newspapers in English and Macedonian languages. The goal of the paper is to describe and compare the grammatical and lexical features of news headlines in both languages. </p><p>Во овој труд ги претставуваме резултатите на анализата на лингвистичките особености на новинарските наслови во англиските и македонските печатени медиуми. Новинарските наслови се сметаат за најистакнат дел на дискурсот на новинарските написи. Нивната цел е да ја претстават темата на новинарскиот напис на начин на кој ќе го привлечат интересот на читателот за да го прочита написот. Поради ограниченоста на просторот, новинарските наслови се подложни на новинарските правила за концизност и телеграфско пренесување на пораката. Од таа причина, при нивното составување се употребува посебен вид јазик кој се карактеризира со специфичности кои му овозможуваат на авторот на одредениот новинарски напис да ја постигне саканата комуникативна функција: на концизен и ефектен начин да го информира читателот за настанот. Оваа анализа на наслови е спроведена на корпус од примери собрани од водечки весници од англиското и македонското говорно подрачје. Целта на истражувањето е да ги опише и спореди граматичките и лексичките особености на новинарските наслови во двата јазика.</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0028/a.php" alt="Hit counter" /></p>
THE EFFECTS OF AGE, PRESENTATION MODE (ONLINE, OFFLINE), AND SEGMENTATION OF AMBIGUOUS SENTENCES ON ATTACHMENT PREFERENCES OF FEMALE EFL LEARNERS
Authors: Mardani Mahdi , Modarres Mandana 
Published: March 2023

One kind of structural ambiguity is in sentences including two determiner phrases (DP) that are followed by a relative clause (RC). One example of this type of ambiguity is "Somebody shot the servant of the actress who was on the balcony". Speakers of different languages attribute RC either to DP1 or DP2. The goal of this study was to investigate the relationship between participants' age and participants' attachment preferences, as well as different ways of presenting the material (i.e., offline vs. online) on the attachment preferences. This study also aims to see if the segmentation of experimental sentences plays any role in participant attachment preferences. To this end, a sample of 50 female native speakers of Persian ranging between 15 to 25 years participated in this study. The instruments used in the present research include an offline sentence acceptability judgment test and main tests that included the first main test, offline test, online complete presentation (timed), and an online segment-by-segment sentence. For the analysis of data t-tests and ANOVA were used. The statistics showed that participants' age affects attachment preferences, and adolescents have a tendency toward DP1 selection. Different modes of presenting ambiguous sentences also affected the results; presenting materials in a self-paced online method leads to a significant difference other two modes. Finally, segmentation plays a role in the attachment preference of RC and in resolving ambiguous sentences. The results showed that students had a preference for segmented presentation rather than a holistic mode of presentation.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0029/a.php" alt="Hit counter" /></p>
USE OF GROUP WORK ACTIVITIES IN THE ENGLISH LANGUAGE PERFORMANCE OF JUNIOR HIGH SCHOOL STUDENTS
Authors: Salvaña Jestoni E. , Potane Joel D. 
Published: March 2023

To exercise using the target language, users must engage in interactive activities that enable them to exchange ideas with one another. The study concentrated on the effective use of group work activities as a teaching strategy in English instruction. This study included two sections of Grade 8 junior high school students from Tagoloan, Misamis Oriental. Comparing the level of difference in pre- and post-test performance between students exposed to group work activities (the experimental group) and those who were not (the control group), a quasi-experimental design was used. Both groups received the same eight (8) learning competencies in a one-month period. In this study, descriptive statistics and inferential analysis, such as the Z-test, were used to determine whether a significant difference was found between the means of the two groups. The findings revealed that group work activities or cooperative learning as an intervention and learning approach for students were effective in improving learning, and the data demonstrating their positive attitudes toward its use in classes illustrated their interest in interaction among their classmates while engaging in language use. As a result, English teachers are encouraged to use cooperative learning to engage students while they authentically communicate in the language.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0059/a.php" alt="Hit counter" /></p>
MANAGEMENT DES SERVICES D’ORIENTATION PAR LES CONSEILLERS PRINCIPAUX ET EXPLOITANTS POUR LES CONSEILLERS D’ORIENTATION AFFECTES DANS LES ECOLES SECONDAIRES CONVENTIONNEES CATHOLIQUES DE LA VILLE DE KINSHASA, RÉPUBLIQUE DÉMOCRATIQUE DU CONGO / MANAGEMENT OF GUIDANCE SERVICES BY SENIOR COUNSELORS AND OPERATORS FOR GUIDANCE COUNSELORS ASSIGNED TO CONVENTIONED CATHOLIC SECONDARY SCHOOLS IN THE CITY OF KINSHASA, DEMOCRATIC REPUBLIC OF CONGO
Authors: Wansondela John Diongo 
Published: March 2023

<p>Nos différentes descentes dans des écoles secondaires de la ville de Kinshasa où sont affectés des Conseillers d’orientation nous ont permis de nous rendre compte que ces derniers témoignaient d’une certaine défaillance dans l’exercice de leur profession. Aussi, avons-nous tenu d’amorcer une recherche devant nous permettre d’être éclairé sur le vrai problème auxquels sont confrontés ces animateurs des services d’orientation à l’école. Notre démarche a consisté à nous renseigner auprès de ces Conseillers d’orientation sur ce qu’ils pensent du management de leurs chefs hiérarchiques directes, à savoir, les Conseillers Principaux et les Conseillers Exploitants. En nous servant de la technique de l’interview semi-dirigée, nous sommes parvenu par le contact établi avec 88 Conseillers d’orientation, à collecter des données. Après leur analyse et discussion, les résultats ont relevé qu’un bon nombre des Conseillers d’orientation apprécient de manière équivoque les activités de management de services d’orientation exercées par les Conseillers Principaux et les Conseillers Exploitants. Ce qui, à notre avis, nécessite que soient revisitées les modalités d’accès à la fonction des Conseillers Principaux et des Conseillers Exploitants pour apporter un nouvel dynamisme à l’exercice de la fonction du Conseiller d’orientation à l’école. </p><p>Our various visits to secondary schools in the city of Kinshasa where guidance counselors are assigned have enabled us to realize that the latter showed a certain failure in the exercise of their profession. Also, we wanted to initiate research to enable us to be enlightened on the real problem faced by these animators of guidance services at school. Our approach consisted in finding out from these Guidance Counselors what they think of the management of their direct line managers, namely, the Principal Counselors and the Operating Counsellors. By using the technique of the semi-directed interview, we managed through the contact established with 88 guidance counselors to collect data. After their analysis and discussion, the results revealed that a good number of Guidance Counselors unequivocally appreciate the guidance service management activities carried out by the Principal Counselors and Operating Counsellors. This, in our opinion, requires that the terms of access to the function of Principal Advisors and Operating Advisors be revisited to bring new dynamism to the exercise of the function of Guidance Counselor at school.</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0028/a.php" alt="Hit counter" /></p>
SOME THEORETICAL AND PRACTICAL ISSUES ABOUT THE INSTITUTION OF PUBLIC SERVICE ETHICS IN VIETNAM TODAY
Authors: Trang Nguyen Thı Mınh 
Published: March 2023

Public service ethics is a scientific category belonging to philosophy, related to the public service activities of a state. Each state has its own regulations on public service ethics and has a different institution of public service ethics. In Vietnam, the institution of civil service ethics is increasingly progressive and complete with relatively complete and clear regulations. However, these regulations are still expressed sporadically and inconsistently in many legal documents such as the Law on cadres and civil servants; Law on public employees; Law on anti-corruption, etc. In fact, the legal regulations on public service ethics and the actual situation of strictly handling violations of public service ethics for the past time have created a great deterrent to public service enforcers; and at the same time contribute to curbing and preventing corrupt acts. This article introduces the elements constituting the institution of public service ethics; the actual situation of organizing the implementation of the institution of civil service ethics in Vietnam and proposes solutions..<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0078/a.php" alt="Hit counter" /></p>