bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financial Distress, CEO Overconfidence dan Tax Avoidance
Authors: Jevita Astria , Siregar Sylvia Veronica 
Published: August 2023

This study aims to analyze the impact of financial distress and CEO Overconfidence on tax avoidance. The worse a company's financial difficulties, the more likely the company is to engage in tax evasion. CEOs who are overly confident tend to take tax evasion actions. The population in this study are Indonesian companies listed on the IDX from all industrial sectors. This research was conducted in all industrial sectors in Indonesia with a total sample of 353 non-financial companies and included the conditions of the pandemic (Covid-19) used as a moderating variable. Data analysis was performed using multiple linear regression panel data and panel data regression moderation. The results showed that financial distress had a positive and significant effect on corporate tax avoidance, while CEO overconfidence had no effect on corporate tax avoidance. The more the company is in a dangerous condition of capital adequacy, the greater the level of tax evasion committed by the company. This research is useful for identifying risks and conducting tighter supervision of tax avoidance actions.
Keywords: Financial Distress; CEO Overconfidence; Tax Avoidance; Effective Tax Rate (ETR)
Perbandingan Penerapan Predatory Pricing Menurut Hukum Persaingan Usaha Indonesia dan Amerika Serikat
Authors: Farhandi Himawan  , Anna Maria Tri Anggraini  
Published: August 2023

Penelitian ini membahas mengenai hukum jual rugi di Indonesia dan Amerika Serikat. Rumusan masalah penelitian ini yaitu persamaan dan perbedaan pengaturan tentang jual rugi dan otoritas persaingan usahanya di Indonesia dan Amerika Serikat serta penerapan larangan predatory pricing berdasarkan Putusan KPPU-P No. 03/KPPU-L/2020 dan Brooke Group Ltd. V Brown & Williamson Tobacco Corp. Metode Penelitian ini menggunakan metode yuridis normatif terhadap perbandingan hukum Indonesia dan Amerika Serikat. Menggunakan data sekunder kualitatif dan penarikan kesimpulan secara deduktif. Hasil penelitian dan pembahasan mengatakan bahwa di Indonesia diatur dalam Pasal 20 UU No. 5/1999, sementara untuk pengaturan mengenai predatory pricing di Amerika Serikat diatur di Section 2 Sherman Act dan Section 2(a) Clayton Antitrust Act. Mengenai otoritas persaingan usaha di Indonesia dan Amerika Serikat, KPPU, DOJ dan FTC merupakan lembaga independen di Indonesia hanya ada 1 otoritas yang menaungi perkara persaingan usaha yaitu KPPU, sedangkan Amerika Serikat memiliki DOJ dan FTC. Kesimpulan, dalam menganalisis, investigasi, dan juga persidangan, dalam perkara jual rugi baik Indonesia maupun Amerika Serikat diwajibkan untuk mempertimbangkan teori-teori ekonomi dan menjalankan tes-tes untuk menimbang apakah harga yang ditetapkan oleh terlapor memang benar merupakan usaha jual rugi untuk mendapatkan recoupment atau harga rendah tersebut sebatas kompetisi harga yang wajar.
S100B and optic nerve sheath diameter correlation in head injury patients with contusions
Authors: Thotakura Amit Kumar , Velivela Kiran Chand , Marabathina Nageswara Rao , Riyaz Abdul Aziz , Vuddandi Siva Prabodh , Danaboyina Ankamma Rao 
Published: August 2023

S100B is a biochemical marker of head injury and optic nerve sheath diameter (ONSD) is a non-invasive bedside technique to detect intracranial pressure. We aim to demonstrate whether ONSD correlates with S100B protein in head injury patients with contusions and also whether the grade of contusion correlates with S100B protein. This is a prospective study done on head injury patients aged between 18 and 75 years having isolated contusions admitted within 24 h of injury. Patients were assessed neurologically with Glasgow Coma Scale (GCS) and cranial computed tomography study on admission. Ocular sonography was done for ONSD recording, and S100B protein venous samples were collected at 24 h, 48 h, and at discharge. The outcome was evaluated with Glasgow Outcome Scale (GOS) at discharge and 3 months. Out of 42 patients, the mean age was 46.2 years and 27 were males. There were 12 patients with mild, 25 with moderate, and 5 patients with severe head injury. The mean GCS at 24 h was 12.35, the mean ONSD at 24 h was 3.9 mm, and the mean S100B at 24 h was 0.214 µg/L. There was a statistically significant correlation noted between mean S100B and contusion grade. A moderate positive correlation was noted between ONSD and S100B at 48 h in mild and moderate head injury groups. Favorable outcome (GOS 4,5) at 3 months can be predicted by GCS, contusion grade, and S100B values. Better GCS (14 and 15), focal contusion grade, and S100B values (<0.5 µg/L) predict good outcome. Although ONSD and S100B give important information in different scenarios, S100B gives better predictive information in patients with traumatic cerebral contusions.

Key message:
S100 B and ONSD are simple biochemical and radiological investigations that can be done in every neurosurgical setup and can be useful in the management of head injury patients.
Mathematical Justification of the Sports Selection of Jumpers in the Water at the Stage of Initial Training
Authors: Oderov Artur , Romanchuk Serhii , Klymovych Volodymyr , Pylypchak Ivan , Kuznetsov Maksym , Leshchinskyi Oleksii , Arabskyi Andrii , Pankevych Yaroslav , Тymochko Oleksandr 
Published: August 2023

The relevance of the issue is determined by the fact that an athlete possessing genetic and physiological abilities that were discovered in time can master a complex jumping program and execute it excellently at a high technical level. Therefore, it is important to mathematically substantiate the criteria for children enrollment to the sports schools. The Purpose of the Study is to determine indicators affecting sports readiness, to calculate their prognostic significance and to form criteria for the selection of jumpers into the water at the stage of initial training. Stuff Material and Methods. The research was organized over three stages in the period from January 2020 to December 2021, with the determination of the normative assessment of technical readiness, the conduct of an ascertaining pedagogical experiment and factor analysis, the calculation of multiple regression equations relative to the total coefficient of difficulty of arbitrary jumps and the average coefficient of the complexity of jumps. 139 boys (10,98±0,1 years; range: 9–13 years) and 96 girls (11,02±0,1 years; range: 9–13 years) beginners (schoolchildren) took part in the study. The number of athletes is divided by age groups: boys – 9 years old (n=25); 10 years (n = 30); 11 years (n = 30); 12 years (n
= 31); 13 years old (n = 23); girls – 9 years old (n=16); 10 years (n=23); 11 years (n=18); 12 years (n=21); 13 years old (n=18). The study was organized and carried out with athletes of the Junior High School (Lviv) and Yantar Junior High School (Novoyavorivsk). During the educational and training meetings, testing and measuring of anthropometric indicators, determination of the speed of a simple sensorimotor reaction and conscious self-regulation of sensorimotor activity, research of vestibular stability were carried out. All measurements were taken before training in the morning and in the afternoon at 9:00 and 15:00. According to the Results of the Research, the indicators that have prognostic significance for the success of the sport`s improvement of young jumpers at the stage of improving their sports training have been determined. The total indicators of physical fitness, the nystagmus amplitude during and after turning to the right, the speed of a simple motor reaction have been included. The comprehensive assessment obtained by calculating multiple regression equations has a high prognostic value and is an effective method of predicting the success of the sport`s improvement of young jumpers at the stage of initial sports training. Conclusions. It is proved that the comprehensive assessment obtained by calculating multiple regression equations has a high prognostic value and is an effective method of predicting the success of the sport`s improvement of young jumpers at the initial sports training stage.
Empowering Santri to Create Sustainable Economy at Pondok Pesantren Munzalan Mubaroka Siliragung Banyuwangi through Asset-Based Community Development (ABCD)
Authors: Inayah Nurul , Lely Ana Ferawati Ekaningsih  , Nasrulloh M. Alaika 
Published: August 2023

Eco-Islamic boarding schools or green Islamic boarding schools are efforts to provide a "green" label for Islamic boarding schools that have a contribution to environmental and natural conservation. Assistance for students at the Munzalan Mubarokah Islamic Boarding School in realizing eco-Islamic boarding schools is carried out with two programs, namely the land use program and the waste and garbage program. The method used in this assistance uses the ABCD approach method. The results of the assistance of the santri to create an eco-Islamic boarding school are as follows: the first activity is to use the land to become a vegetable garden, namely leek and strawberry plants. This activity went well and was implemented by 90%. The second activity of chicken coop renovation has been carried out 100%. The third activity is sorting organic and inorganic waste and making trash bins. The activities of sorting organic and inorganic waste can already be carried out by students, although some are still not used to it. It can be said that this activity has been carried out by 80%, while the activity of making trash cans has been carried out 100%. And the fourth activity is the eco-Islamic boarding school development book, which can be said to have been implemented 80%. So that it can be said that in general the assistance of santri in realizing this eco-Islamic boarding school has been carried out by 90% with all the support and also obstacles during this assistance activity.
Keywords: Santri Assistance, Eco-Islamic Boarding School, Environment, Green Islamic Boarding School
Factores asociados a recaídas en profesionales y estudiantes usuarios de drogas, Santa Cruz Bolivia. Estudio cuali-cuantitativo.
Authors: Rodríguez Olguín Beatriz Amparo , Calvimontes Guerrero Rene Antonio , Garcia Quevedo Lizbeth Roberta 
Published: August 2023

El objetivo fue identificar factores de riesgo asociados a recaídas en personas en proceso de rehabilitación. Se combinó metodología cualitativa-cuantitativa a una muestra de 52 usuarios de sustancias adictivas (profesionales y universitarios), a quienes se solicitó autorización expresa y firma de un consentimiento informado. Se aplicó Test de ERSA (Entrevista de Recaídas a Usuarios de Sustancias Adictivas) y se realizó un análisis biográfico con entrevistas dirigidas e individuales, se aplicó tablas cruzadas en SPSS y prueba de Chi cuadrado. Se detectó que 51,92% experimentó recaídas en “su casa”, 44,23% en situación de “soledad” y 32,69% con “la pareja”. El rango de edad fue de 20-39 años y otros factores, como “desear cambiar el estado de ánimo”, “antiguos compañeros de consumo”, fueron variables estadísticamente significativas (<0.05) y se constituirían en disparadores de riesgo. De las entrevistas se interpretaron las frases coincidentes con los disparadores reportados con el test de ERSA.
Se aplicó Test de ERSA - Entrevista de Recaídas a Usuarios de Sustancias Adictivas y se realizó un análisis biográfico con entrevistas dirigidas e individuales, seutilizó tablas cruzadas en SPSS, y prueba de Chi cuadrado. Las entrevistas se interpretaron en frases coincidentes. Se detectó como factores de riesgo: “desear cambiar el estado de ánimo” por problemas de familia y/o padres”, escenario reforzado al encuentrarse con “antiguos compañeros de consumo”. Otro factor es el lugar donde han experimentado las recaídas: “su casa” en situación de “soledad y/o con la pareja”, factores significativos con la edad (20 a 29) años.
Sejarah Sastra Indonesia di Banyuwangi Pada 1970-1990
Authors: Imawati Endah , Retnosari Putri , Anggraeny Novita Rully 
Published: August 2023

ABSTRAKKeberadaan sastra daerah dianggap remeh dan sering diabaikan dalam penulisan sejarah sastra Indonesia. Pada saat awal kemunculan sastra Indonesia, pertumbuhan karya sastra di Banyuwangi, Jawa Timur, tidak banyak yang diperhatikan. Penelitian ini bertujuan mendeskripsikan perkembangan sastra Indonesia di Banyuwangi pada 1970-1990. Jenis penelitian ini adalah penelitian kualitatif deskriptif. Penelitian ini menunjukkan potensi besar sastrawan di Banyuwangi dan karya mereka. Penelitian ini dilakukan dengan mengklasifikasikan sastrawan berdasarkan kurun waktu tertentu dan berdasarkan karakteristik sastra. Hasil penelitian ini menunjukkan bahwa di awal kemunculan sastra Indonesia, di Banyuwangi sudah banyak gerakan yang melahirkan karya sastra Indonesia yang patut diperhitungkan dalam penulisan sejarah sastra Indonesia di daerah.Kata kunci: Banyuwangi, sastra Banyuwangi, sejarah sastra, sastra daerahABSTRACTThe existence of regional literature is considered trivial and often overlooked in the writing of Indonesian literary history. At the beginning of the emergence of Indonesian literature, the growth of literary works in Banyuwangi, East Java, was not given much attention. This study aims to describe the development of Indonesian literature in Banyuwangi in 1970-1990. This type of research is descriptive qualitative research. This research shows the great potential of writers in Banyuwangi and their works. This research was conducted by classifying writers based on a certain period of time and based on literary characteristics. The results of this study indicate that at the beginning of the emergence of Indonesian literature, there were already many movements in Banyuwangi that gave birth to Indonesian literary works that should be reckoned with in writing the history of Indonesian literature in the regionKeyword: Banyuwangi, Banyuwangi literature, history of literature, regional literature
Penerapan Metode Karyawisata dalam Pembelajaran Menulis Teks Narasi Inspiratif di Kelas IX
Authors: Putra Awan Kristiyanto , Sholeh Muhammad , Subaweh Ahmad Maskur 
Published: August 2023

Application of The Field Trip Method In Learning To Write Inspirational Narrative Texts in The Ninth ClassABSTRAKGaya naratif adalah tipikal tulisan inspirasional. Emosi pembaca akan tergugah oleh pesan dan kesan mendalam yang termuat dalam literatur ini. Banyak siswa kesulitan mempelajari cara menulis teks narasi inspiratif karena model atau metode yang digunakan di kelas tidak kondusif untuk gaya belajar mereka. Tujuan penelitian ini untuk menjawab pertanyaan, "Seberapa bermanfaatkah metode kunjungan lapangan dalam mengajar siswa menulis narasi motivasi?". Metode yang diambil di sini bersifat eksperimental. Data skor probabilitas Sig dikumpulkan pada tes terakhir. (2 tailed) sebesar 0,007 yang berarti < 0,05, maka dinyatakan terdapat perbedaan nilai yang signifikan antara kelas eksperimen dan kelas kontrol dengandengan derajat kebebasan (df) = n1+ n2-2 = 19+18-2 = 35, nilai probabilitas (sig.) sebesar 0,05 didapat t hitung = 2,832 dan t tabel = 1,689, dengan demikian t hitung > t tabel yaitu 2,832 > 1,689.Kata kunci: karyawisata, metode pembelajaran, outdoor learning, teks cerita inspiratifABSTRACTNarrative style is typical of inspirational writing. Readers' emotions will be stirred by the profound messages and impressions included in this literature. Many students struggle to learn how to write motivational narrative texts because the model or method employed in class is not conducive to their learning style. The research group behind this study set out to answer the question, "How useful is the field trip method in teaching students to write motivational narratives?" The approach taken here is experimental in nature. The Sig probability score data was collected in the last test. (2 tailed) of 0.007 which means < 0.05, it is stated that there is a significant difference between the experimental class and the control class with degrees of freedom (df) = n1+ n2-2 = 19+18-2 = 35, probability value (sig.) of 0.05 obtained t count = 2.832 and T table = 1.689, thus t count > t Table is 2.832 > 1.689.Keyword: inspirational story texts, field trips, learning methods, outdoor learning
Pengaruh Model Pembelajaran Kooperatif Tipe Circ (Cooperative Integrated Reading And Composition) terhadap Kemampuan Membaca Pemahaman Teks Eksplanasi Siswa Kelas VII SMP Negeri 2 Bayang
Authors: Septiana Dhea , Afnita Afnita 
Published: August 2023

Tujuan penelitian ini untuk menganalisis pengaruh model pembelajaran CIRC terhadap kemampuan membaca pemahaman teks eksplanasi siswa kelas VII SMP Negeri 2 Bayang. Hasil penelitian ini ada tiga. Pertama, kemampuan membaca pemahaman teks eksplanasi sebelum menggunakan model pembelajaran CIRC siswa kelas VII SMP Negeri 2 Bayang berada pada kualifikasi Lebih dari Cukup (Ldc) dengan rata-rata 72,05. Kedua, kemampuan membaca pemahaman teks eksplanasi siswa kelas VII SMP Negeri 2 Bayang berada pada kualifikasi Baik (B) dengan rata-rata 78,11. Ketiga, berdasarkan uji-t, hipotesis alternatif (H1) diterima pada taraf signifikan 95% dan derajat kebebasan (dk) = (n-1) karena thitung > ttabel, yaitu (5,45>1,70). Berdasarkan hasil penelitian dapat disimpulkan bahwa terdapat pengaruh model pembelajaran CIRC terhadap kemampuan membaca pemahaman teks eksplanasi siswa kelas VII SMP Negeri 2 Bayang dan CIRC dapat diterapkan dalam pembelajaran kemampuan membaca pemahaman teks eksplanasi siswa kelas VII SMP Negeri 2 Bayang.
Kontribusi Penguasaan Kosakata Terhadap Keterampilan Menulis Teks Puisi Siswa Kelas VIII SMP Negeri 6 Padang
Authors: Disi Triamanda Viona , Hafrison Hafrison 
Published: August 2023

Tujuan penelitian ini untuk mendeskripsikan kontribusi penguasaan kosakata terhadap keterampilan menulis teks puisi siswa kelas VIII SMP Negeri 6 Padang. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif dan menggunakan desain penelitian korelasional. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif dan menggunakan desain penelitian korelasional. Populasi dalam penelitian ini adalah siswa kelas VIII SMP Negeri 6 Padang yang terdaftar pada tahun pelajaran 2022/2023, yaitu sebanyak 209 siswa. Teknik pengambilan sampel yang digunakan adalah proporsional random sampling, yaitu pengambilan sampel berdasarkan jumlah proporsi siswa per kelas. Berdasarkan hasil penelitian, disimpulkan bahwa untuk terampil menulis teks puisi diperlukan penguasaan kosakata yang cukup. Maka , abapila guru ingin meningkatkan keterampilan menulis teks puisi, maka terlebih dahulu guru harus melatih penguasaan kosa kata
Production use of breeding stock of meat breeds of cattle (review)
Authors: Krasnova O. , Tletseruk I. , Konik N. , Gosteva E. , Ulimbashev M. 
Published: August 2023

Purpose: make a comparative assessment of indicators of reproduction and productive longevity of cows of meat breeds.Materials and methods. The goal set in the study was studied using special scientific literature on the analyzed problem, the annual work on the tribal work in meat cattle breeding in the farms of the Russian Federation for 2021 (VNIILO), and periodicals.Results. The most common meat breeds on the territory of the Russian Federation – Aberdeen Angus, Hereford, Kalmyk and Kazakh white–headed - are characterized by significant differences in production use. Thus, representatives of the Aberdeen Angus breed differ from the listed breeds at an earlier age at the first insemination, and the most late-maturing ones were individuals of the Kalmyk breed (differences of 7 months). At the same time, cows of these breeds, unlike Hereford and Kazakh white-headed cows, were used in herds for a longer time (on average for 2.2-2.8 calving). According to the output of calves from 100 Kalmyk cows, only 71 heads were obtained, which is significantly lower than from the breeding stock of Hereford, Aberdeen Angus and Kazakh white–headed breeds - on average by 9-14 heads. Analysis of the yield of calves per 100 cows in the context of the most common breeds of beef cattle, low values of the indicator are observed in individuals of the Kalmyk breed, at the same time they are much higher in the types available in the breed – 77-91 heads. Of all the studied breeds and types of beef cattle of the Russian Federation, only individuals of the Aberdeen Angus breed, the Andrianovsky and Dmitrievsky types of the Hereford breed, the Zavolzhsky type of the Kazakh white–headed breed exceeded in both indicators - the age of retirement and the yield of calves per 100 cows – the average values for all meat breeds and types of the country.
Morphometric and morphological analysis of the <i>A. m. mellifera L.</i> spermatozoa in Russia
Authors: Gulov A. , Nagoyeva N. , Kugeiko K. , Enikeev R. , Shestakova A. , Brandorf A. 
Published: August 2023

Honey bees are an important element of the ecological system. Today the state of the gene pool of honey bees is one of the main causes of the beekeeping crisis in the world. The quality of drone sperm is a significant factor for breeding productive bee colonies. Sperm concentration, motility, and viability of spermatozoa are an expression of sperm fertility. However, a full understanding of fertility can be obtained only by studying the morphology of spermatozoa. The purpose of this study was to describe the morphometric parameters and morphological characteristics of sperm heads of the Caucasian honey bee (A. mellifera caucasica), Bashkir honey bee (A. m. mellifera L.), of the Russian Far East honey bee (A. mellifera from far-eastern Russia) and Carnica honey bee (A. mellifera carnica) in order to determine standard features that could be used in further studies. Diff Quick staining was used to study the morphometric parameters of sperm heads. Sperm images were taken on each of the slides from a Canon 1300D digital cameras with an Altami-LUM 1 LED microscope using oil immersion at a magnification of 2000 × . Sperm images and morphometric parameters were studied using Altami Studio software version 3.5. The morphometric dimensions for area nucleus, perimeter nucleus, nucleus length and acrosome length were acquired for 200 images drone spermatozoa for each A. mellifera. Acquiring 200 images assures that a minimum of 150 properly measured sperm heads are analyses after improperly measured sperm heads are deleted from the analysis . The sperm cells were randomly selected for the morphometric analysis. A total of 573 spermatozoa were assessed with morphometric parameters of sperm heads. The results of the morphometric analysis of drone spermatozoa show individual differences between the spermatozoa dimensions in each group. Between the A. mellifera groups the differences are not statistically significant. In this study, the min and max values of the acrosome length 3.14-5.02 µm, and nucleus length 4.02 -5.9 µm, perimeter nucleus 10.4-13.4 µm, and area nucleus 3.4-6.73 µm2, of A. mellifera spermatozoa. The morphological analysis of the drone spermatozoa revealed the presence of various abnormalities of the head (including the acrosome) and flagellum of the spermatozoa.