bluuebunny/crossref_metadata_2025_split huggingface dataset:
The spread of legal responsibility for offenses on the Internet in the conditions of martial law in Ukraine
Authors: Zahrebelna N.A. 
Published: June 2023

The article examines the current state and development trends in the issue of the spread of legal responsibility for offenses on the Internet. It is relevant because our country lives in the conditions of a full-scale invasion of invaders and is constantly in conditions not only of military protection, but also in the field of protection in the information space. Continuous development and digitization of all areas of life require a clear system of protection of society and the individual, in particular, prevention and establishment of responsibility for the commission of relevant illegal acts.
The article identifies the main shortcomings and suggests ways to solve problems in the issue of responsibility and violation of laws on the Internet. An analysis of the statistics of such crimes was carried out and conclusions were drawn that will help prevent them. The current state of social development is inextricably linked with trends in various spheres of human activity. Society becomes completely dependent on the information component. Today, without computer and network technologies, it is difficult to imagine the simplest tasks we face. Digitalization has not bypassed legal science either. Over the past 20 years, new legal norms regulating legal relations in the field of information technologies have appeared. Criminal and administrative laws have expanded the number of illegal acts on the Internet.
At the same time, such trends reveal loopholes through which cybercriminals become unpunished even when their actions are openly illegal. Special units and structures are being created in many countries to combat cyber fraudsters. The impetus for the creation and improvement of the cybercrime countermeasure system was the signing of the "Cybercrime Convention" in 2001, which disclosed and explained the basic legal principles of such crimes and established the framework of legal responsibility for their violation. In Ukraine, the provisions of the Convention were ratified in 2005.
THE REPATRIATION OF GILGAMESH DREAM TABLET: REBUILDING THE IRAQI RELIGIOUS LEGACY
Authors: Hasan Khalid Dabis  , Haady Abdilnibi Altememy  , Mohamed Hameed  , Hawraa Neima Kamal  , Ali Dawod Ali  , Saleem Al-Zerjawi  , Hasan Mohammed Ali  , Ali Mawlood Fadhil  
Published: June 2023

The Epic of Gilgamesh, a 3600-year 12-tablet collection, was looted from an Iraqi museum during the 1991 Gulf War, and fraudulently imported into the United States. In September, 2021, UNESCO facilitated its repatriation to Iraq, which is seen as an occasion to consolidate Iraq’s efforts to rebuild its legacy, since the Epic of Gilgamesh is of immense cultural, historical and religious value for Iraq The current study examines the Epic of Gilgamesh in the light of the ancient Sumerian and Akkadian traditions. This collection of tablets carries a great legacy of the contemporary Babylonian and Mesopotamian beliefs and socio-religious values, also evident in the use of cuneiform and clay tablets, being ancient forms of writings. The study made use of content analysis and historical and analytical approaches to retrieve data through a documentation research design. The study found that the Epic of Gilgamesh is not only a work of religious literature, but a treatise on civilization. On one hand it narrates the stories engrained in the Mesopotamian mythology, such as those of Ninsun, Shamash and Utnapishtim; on the other hand, owing to its content, literary style and tone, characterization and symbolism, this study would be a great contribution to relive the story of Gilgamesh from current literary, and socio-religious perspective and provide a comprehensive account of the legacy and inheritance that it brings in for the modern generation.
The perspective of developing new forms a Russian pensioner’s employment
Authors: Markeeva A. V. 
Published: June 2023

The article focuses on the directions and current barriers for including Russian pensioners in new forms of employment. Radical transformations of labour in the post-industrial economy with the accompanying process of “new demographic transition” require modernization of existing approaches and programmes to organize work activities in elderly age groups. In order to effectively address these challenges, it is necessary to solve a series of conceptual issues in defining new forms of employment, that make it difficult to measure the scale of their spread, to develop assistance programmes that lead to bias regulation of emerging new models of employment. The dominant organizational, technological and legal approaches should be integrated with sociological diagnostics and examination of the transformation processes.Based on the results of sociological survey of Russian pensioners (2022), current statistical data and results of research centers (VCIOM, FOM, SuperJob, HeadHunter) the attitude and availability of Russian pensioners to remote work and self-employment are revealed. The article substantiates the need for a differentiated approach to the development of programmes to support new forms of employment for the elderly people (public and company employment programmes) based on the systemic analysis of pensioners’ and pre-retirees’ perception of changes in their social and employment status, taking into account a variety of individual characteristics (age, gender, etc.), local socio-economic conditions (place of residence) and life situations. Based on the analysis of remote employment and self-employment, it is justified that the development of new forms will allow pensioners to form more diverse life and work trajectories that meet their interests.
Comedy In the Perspective of Performing Arts Management: Systematic Literature Review
Authors: Putra Trisna Pradita , Irawanto Budi , Haryono Timbul 
Published: June 2023

This research was conducted to map the breadth of various comedy art management research carried out in the period between 2012-2022. This research is a systematic literature review conducted using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method. The primary data in this study journal articles were published in the electronic journal databases of Scopus, Proquest, Ebsco, and Portal Garuda. Based on an analysis of 115 selected articles, it was concluded that the theme of comedy management has been widely studied and produced in a variety of studies that can be classified into four main categories. The main categories in comedy management research are production management, distribution management, consumption, and human resource management. Research makes an important contribution and this is an important reference for the future development of comedy management studies. Komedi dalam Perspektif Manajemen Seni PertunjukanAbstrakPenelitian ini dilakukan untuk memetakan keluasan ragam penelitian manajemen seni komedi yang dilakan dalam kurun waktu antara tahun 2012-2022. Penelitian ini adalah sistematik literatur review yang dilakukan dengan metode PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses ). Data primer dalam penelitian ini adalh artikel jurnal yang dimuat dalam database jurnal elektronik Scopus, Proquest, Ebsco dan Porttal Garuda. Berdasarkan analisis terhadap 115 artikel yang terseleksi, disimpulkan bahwa tema manajemen komedi telah diteliti secara luas dan menghasilkan ragam kajian yang dapat diklasifikasikan dalam empat katagori utama. Katagori utama dalam penelitian manajemen komedi yaitu: manajemen produksi, manajemen distribusi, konsumsi dan manajemen sumber daya manusia. Penelitian memberikan kontribusi penting dan ini menjadi referensi penting bagi arah pengembangan kajian manajemen komedi di masa depan.
Penggunaan Aplikasi Audit Tool and Linked Archive System oleh Kantor Akuntan Publik
Authors: Paramita Ni Made Wirya Sri Shinta , Ariyanto Dodik 
Published: June 2023

The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering and implementing auditing standards in channeling their professional services, so it is hoped that the audit quality will increase. The aim of this study was to determine the effect of perceived convenience, perceived usefulness and auditors' trust in the use of the ATLAS application in completing their assignments. Data sourced from distributing questionnaires with a total of 45 auditors as respondents. The sample selection used purposive sampling method and was analyzed using multiple linear regression analysis techniques. The results of this study are that perceived convenience has a significant effect on ATLAS applications, perceived usefulness has no effect on ATLAS applications, and trust has a significant and positive effect on ATLAS applications.
Keywords: Perceived Ease of Use; Perceived Usefulness; Trust; ATLAS Application.
Pajak, Tunneling Incentive, Nilai Tukar dan Keputusan Transfer Pricing
Authors: Jayanti Kadek Karya Dwi , Supadmi Ni Luh 
Published: June 2023

The research aims to find out and empirically test the effect of taxes, tunneling incentives and exchange rates on transfer pricing carried out in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling method with purposive sampling method. The sample of this research were 20 companies with an observation period of 3 years so that 60 samples were obtained. Collecting data using the non-participant observation method by downloading the financial statements of manufacturing companies listed on the IDX. The data analysis technique is logistic regression analysis. The results of the study show that taxes have a positive effect on the company's decision to transfer pricing. Meanwhile, tunneling incentives and exchange rates have no effect on the company's decision to carry out transfer pricing.
Keywords: Tax; Tunneling Incentive; Exchange Rate; Transfer Pricing
Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) di Indonesia: Meta Analisis
Authors: Susanto Chyntia , Mulyani Mulyani 
Published: June 2023

This study aims to examine the effect of profitability, firm size, leverage, board size, and institutional ownership on CSRD. The population of this research is research study articles published in 2018-2022 which examines the determinants of CSRD in companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The research sample totaled 214 research study articles selected using a purposive sampling method. The analytical technique used to synthesize the sample is the Hunter & Schmidt meta-analysis method. The results of the study concluded that profitability, company size, leverage, board size, and institutional ownership proved to have a significant effect on CSRD. The results of this study support stakeholder theory, legitimacy theory, institutional theory, agency theory, and signaling theory regarding the factors that influence CSRD.
Keywords: Meta Analysis; Corporate Social Responsibility Disclosure; Company Characteristics; Corporate Governance
Efektivitas Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Intern, Lingkungan Kerja dan Kinerja Karyawan
Authors: Juniarta I Gede Pradana , Suaryana I Gusti Ngurah Agung 
Published: June 2023

The research aims to determine the effect of the effectiveness of implementing accounting information systems, internal control systems, work environment on employee performance. This research was conducted at the LPD in South Kuta and Kuta Districts. The number of samples taken was 45 employees using saturated sampling technique. The analysis technique used is multiple linear regression. The results of this study indicate that the effectiveness of implementing accounting information systems has a positive effect on employee performance. The internal control system has a positive effect on employee performance. The work environment has a positive effect on employee performance. For the LPD in the sub-districts of South Kuta and Kuta, the results of this study can be used as additional information about the factors that affect employee performance, so that the performance of LPD employees in the South Kuta and Kuta sub-districts can be further improved.
Keywords: Effectiveness of Accounting Information Systems; Internal Control System; Work Environment; Employee Performance
Оптимизация технологических режимов экстрагирования растительных биоресурсов
Authors: Черевач Елена Игоревна , Разгонова Майя Петровна , Вдовченко Мария Евгеньевна , Палагина Марина Всеволодовна , Тарашкевич Елена Юрьевна , Стёпочкина Варвара Дмитриевна 
Published: June 2023

Статья посвящена оптимизации технологических режимов экстрагирования растительных биоресурсов, используемых в технологии функциональных пищевых продуктов. С помощью метода математического моделирования были изучены зависимости массовой доли растворимых сухих веществ и функциональных ингредиентов антиоксидантной направленности от определяющих технологических факторов. Получены полиномные уравнения второй степени, адекватно описывающие математическую зависимость. Экспериментально установлены оптимальные параметры экстрагирования для чая зелёного, эхинацеи пурпурной и мяты перечной. Исследована антиоксидантная активность полученных экстрактов.
Работа выполнена при финансовой поддержке Минобрнауки России (Соглашение № 075-15-2022-1143 от 07 июля 2022 г.).
Ciclo de Conversaciones Antropologías del Sur: Rosamel Millaman Reinao
Authors: Espinoza Claudio , Contreras Paula , Campos Luis 
Published: June 2023

En esta séptima entrevista del ciclo de conversaciones Antropologías del Sur, cuyo fin es revisar y pensar formas no hegemónicas de la disciplina, se presenta la trayectoria política, académica e intelectual de Rosamel Millaman Reinao (Puraquina, 1953-Temuco, 2022), fallecido a las pocas semanas después de realizada esta entrevista y quien se encontraba bastante enfermo al momento de la misma. Aún así, Rosamel estuvo dispuesto a recibirnos y a compartir con nuestro equipo su trayectoria y sus ideas respecto a los temas centrales que marcan la actualidad política del país, en especial a la situación que afecta a las comunidades mapuche.
A través del relato de Rosamel puede apreciarse la estrecha relación entre su origen en una comunidad mapuche y su adhesión política, así como su ingreso a la universidad y la llegada a la antropología. Marcan estos procesos el contexto sociopolítico vivido en el país durante la década de 1970, que llevarán a Rosamel a la Universidad de Concepción, a su militancia política en el Partido Comunista, luego en los Centros Culturales Mapuche y Ad Mapu, a oponerse firmemente a la dictadura militar y tener que salir del país a mediados de la década de 1980. Su paso por el Doctorado en Antropología en CUNY (City University of New York) reafirmará una mirada clara respecto al rol político de la disciplina antropológica, cuestión que se reflejará en su quehacer hasta los últimos días de su vida.
Como Revista Antropologías del Sur, homenajeamos modestamente desde este lugar a Rosamel, colega y amigo que tuvo un papel central en el devenir de las antropologías hechas en Chile.
Antecedents and Consequences of Consumer Attitudes towards Advertising on Social Media
Authors: Fikri M Husnul , Risqiani Renny 
Published: June 2023

Social media has developed and created new advertising systems for business and commerce purposes. Previous research found that many factors influence a person's interest in advertisements displayed on social media. This study aims to examine the effect of advertising value on attitudes towards social media advertising (SMA) and attitudes towards SMA on attitudes towards brands and purchase intentions. The study was conducted on 267 respondents who often interact through social media. Data were analyzed using Structural Equation Modeling (SEM) with the help of smartPLS software. The results showed that the trustworthiness and personalization of advertisements delivered through social media were able to influence consumer attitudes towards these advertisements. Attitudes towards social media advertising can influence consumer attitudes towards advertised brands. Furthermore, brand attitude has a greater influence on purchase intention than attitude towards SMA. Meanwhile, perceived incentives and perceived encroached risk have no significant effect on attitude to social media advertisement.
Keywords: Advertising Value, Attitude to Social Media Advertising, Brand Attitude, and Purchase Intention
SCAFFOLDING IN TEACHING WRITING NEWS ITEM TEXT, ITS BENEFITS AND CHALLENGES
Authors: Dewi Mayang Sari Nirmala , Sakina Rahma , Kulsum Eva Meidi , Uyun Aip Syaepul , Arifin Riyadh Ahsanul 
Published: June 2023

The research aimed at investigating types of scaffolding, the ways a teacher provides scaffolding, and benefits and challenges of scaffolding in teaching writing News Item text in tenth graders in a senior high school in Bandung. This research employed a qualitative research design, embracing characteristic of a case study. The data were obtained from non-participant classroom observation for six meetings, and one interview. The data collected from classroom observation and interview were transcribed and then analyzed by using framework of types of scaffolding (e.g Roehler and Cantlon (1997), Hammond (2001), Gibbons, (2002), and Walqui (2006)). The findings revealed that seven types of scaffolding were provided by the teacher during teaching writing News Item text. The most intensive scaffolding was given in the Modeling stage, while scaffolding was removed in the Independent Writing stage. Regarding the benefits and challenges of providing scaffolding, this research found out the benefits of scaffolding such as to connect students’ prior knowledge with a new concept, to engage students, to minimize the level confusion of students, and to build students‟ self-confidence. Meanwhile, the challenges of providing scaffolding are the number of students in the classroom, time constraints, and demands on teacher.
Adult transsphenoidal meningoencephalocele: Clinical image
Authors: Chauhan Bhanu Pratap Singh , Dholakia Binita , Singh Daljit 
Published: June 2023

Background:
Encephalocele is herniation of cranial contents through a skull defect, classified according to their contents and location, and is usually seen in pediatric age group. The transsphenoidal type represents <5% of all basal meningoencephaloceles. Of them, the presentation in adulthood is even rarer.

Case Description:
A 19-year-old female complaining of breathing difficulties during sleep and exertional dyspnea was diagnosed with a transsphenoidal meningoencephalocele, likely representing patent craniopharyngeal canal. On exploration through bifrontal craniotomy, the defect was identified in the sellar floor after completely reducing the contents into the cranial cavity and was repaired. She had immediate symptomatic relief and an uneventful postoperative course.

Conclusion:
There can be significant symptomatic relief with minimal postoperative morbidity after transcranial repair of such large transsphenoidal meningoencephaloceles, through traditional skull base approaches.
Surgical resection of glioblastoma in basal ganglia and utility of exoscope: Technical case reports
Authors: Kijima Noriyuki , Kinoshita Manabu , Kagawa Naoki , Okita Yoshiko , Hirayama Ryuichi , Kishima Haruhiko 
Published: June 2023

Background:
Due to the presence of many perforating arteries and the deep location of basal ganglia tumors, dissection of the perforating arteries is critical during tumor resection. However, this is challenging as these arteries are deeply embedded in the cerebrum. Surgeons need to bend their heads for a long time using operative microscope and it is uncomfortable for the operating surgeon. A high-definition (4K-HD) 3D exoscope system can significantly improve the surgeon’s posture during resection and widen the operating view field considerably by adjusting the camera angle.

Methods:
We report two cases of glioblastoma (GBM) involving basal ganglia. We used a 4K-HD 3D exoscope system for resecting the tumor and analyzed the intraoperative visualization of the operative fields.

Results:
We could approach the deeply located feeding arteries before successfully resecting the tumor using a 4K-HD 3D exoscope system which would have been difficult with the sole use of an operative microscope. The postoperative recoveries were uneventful in both cases. However, postoperative magnetic resonance imaging showed infarction around the caudate head and corona radiata in one of the cases.

Conclusion:
This study has highlighted using a 4K-HD 3D exoscope system in dissecting GBM involving basal ganglia. Although postoperative infarction is a risk, we could successfully visualize and dissect the tumors with minimal neurological deficits.
HE ANALYSIS OF THE RELATIONSHIP OF THE CONCEPT OF “POST-TRAUMATIC GROWTH” AND RELATED CONCEPTS
Authors: Kotovska Yuliia 
Published: June 2023

The article provides a general overview of the concept of ‘post-traumatic growth’ (PTG), according to the concept of R. Tedeschi and L. Calhoun. The historical review of the emergence of the concept of PTG and the analysis of the author's research on this topic showed that it should be separated from such related concepts as: ‘resilience’, ‘resilient reintegration’, ‘positive adaptation’, ‘psychological immunity’, ‘thriving’. The article aims to highlight each listed concept’s specific characteristics and properties to distinguish it from the PTG. The result of the conducted theoretical analysis is a list of criteria for comparing the studied concepts, including the presence of a traumatic situation, the level of personality development relative to the pre-traumatic (initial) level, and the possibility of external influence on this personal aspect. In our research, we agree with the theoretical understanding of the concept of PTG determined by R. Tedeschi and L. Calhoun. We define PTG, therefore, as the experience of positive changes that occur in a person due to encountering crisis life situations. A comparison of PTG with resilience showed that the second one applies to any event (not only traumatic); it is a set of abilities and skills (not a result and a phenomenon), and it can be developed or changed (while PTG can only be facilitated). The concept of ‘resilient reintegration’, derived from the previous one, is appropriate to use only in the context of combatants (whereas PTG refers to any person who has survived a trauma). The concept of psychological immunity differs from PTG in its specific personal aspects: psychological immunity does not define a specific area of personal change, while the PTG distinguishes three dimensions of growth, according to the concept S. Joseph. Thriving presupposes the individual’s resistance to negative life events with subsequent improvement in the quality of life. However, such positive transformations do not lead to significant personality transformations and do not necessarily have to be caused by trauma. Comparing PTG with positive adaptation is more challenging as the approaches to understanding this concept vary heavily.