bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif
Authors: Wulandari Dian Sulistyorini 
Published: January 2022

Taxes are one of the state's largest sources of income. For businesses, taxes are a burden that can reduce profits. The government wants high tax revenues, but businesses want low tax revenues. Therefore, this is a tax avoidance act that seeks to minimize the amount of tax a company pays for violating or being legal. This study aims to determine how tax aggressiveness can be seen from aggressive accounting theory. The tax aggressiveness measure uses the company's ETR. This is the income tax expense divided by the profit before income tax. The sample of this survey consists of manufacturers listed on the Indonesia Stock Exchange (IDX) between 2017 and 2019. Targeted sampling was used to select the samples, and 54 companies obtained samples. The analytical method used is multiple regression analysis. The results of this study show that the Inventory Intensity does not affect tax aggressiveness. Capital Intensity, Fixed Assets Intensity, and Firm Size have a significant positive impact on tax aggressiveness.
A importância das metodologias ativas no aprendizado do Ensino Superior
Authors: Nascimento Marcieli Borba do , Santana Lucas Fagundes , Rosa William Ferreira , Paris Matheus da Cunha , Gabriel Katiuscia Francisco de Oliveira 
Published: January 2022

Grandes mudanças sociais vêm acontecendo mundialmente com a globalização, a educação tem um papel fundamental em formar sujeitos críticos que saibam se colocar diante da sociedade e de suas mudanças, cientes de seus direitos e deveres. A partir da era da tecnologia e informação, as metodologias abordadas pelos docentes do ensino superior acabam sendo questionadas, já que seu papel é formar sujeitos ativos na sociedade. Diante desse contexto, a presente pesquisa tem a finalidade refletir sobre o uso das metodologias ativas no ensino superior, como é trabalhada pelos docentes e de que maneira, se a mesma facilita o processo de ensino aprendizagem. Trata-se de uma pesquisa qualitativa, realizada por meio da revisão bibliográfica. O desenvolvimento da presente pesquisa possibilitou uma análise sobre o uso das metodologias ativas Ensino Superior, partindo de uma reflexão acerca das mudanças na prática pedagógica ao longo dos tempos, também foi possível descrever como essas metodologias vem sendo utilizadas, destacando a importância da mesma no processo de ensino aprendizagem.
Balanço dos principais crimes cibernéticos ocorridos no município de Belém/PA no período de 2018 a 2020
Authors: Silva Luciana Corrêa e , Gomes Diego de Azevedo 
Published: January 2022

Este estudo objetivou investigar a dinâmica de crimes cibernéticos ocorridos no município de Belém/PA no período de 2018 a 2020 fazendo o levantamento dos crimes cibernéticos mais prevalentes, classificando-os, além de identificar o perfil das vítimas deste tipo de crime. Para alcançar tal objetivo, usou-se neste estudo, procedimentos oriundos da pesquisa bibliográfica, documental e pesquisa de campo. Para a pesquisa de campo foi realizada coleta de dados estatísticos, referentes aos crimes cibernéticos, produzido pela Secretaria de Segurança Pública do Estado do Pará. Sendo que, a metodologia empregada para o desenvolvimento dos gráficos se baseia na utilização da linguagem de programação Python para processamento e análise de grande quantidade de dados. Assim sendo, o estudo se debruça em abordagem quantitativa, análise estatística e interpretação dos dados. Os dados possibilitaram identificar que o crime de maior destaque foi o crime de Estelionato, seguido dos crimes contra honra (calúnia, injúria e difamação) e o crime de invasão de dispositivo informático. Notou-se ao perfil das vítimas que, quanto ao sexo, a prevalência maior foi do sexo feminino; ao quesito profissão, foi identificado vítimas nos mais variados e independentes seguimentos profissionais; em relação a faixa etária, a maior prevalência está entre os adultos de 35 a 65 anos de idade; A região de Belém com maior ocorrência de crimes cibernéticos está no distrito central do município, onde se concentra os bairros de classe média alta da capital do Estado do Pará.
KAJIAN POTENSI PENGEMBANGAN EKOWISATA SEBAGAI PENDEKATAN TERAPI HUTAN, PENGHILANG STRES.
Authors: Leuwol Natasya Virginia , Sibarani Rona Patricia 
Published: January 2022

Padatnya rutinitas masyarakat di perkotaan dengan tingkat aktivitas yang tinggi dapat menimbulkan seseorang mengalami ketegangan dan tekanan problematika. Hal ini harus segera diatasi, jika tidak, akan menimbulkan tekanan jiwa (stres). Ketika seseorang mengalami stres, faktor lingkungan sekitar sangat berperan dalam menjalani proses penyembuhan. Seseorang sangat membutuhkan wadah atau tempat yang sangat mendukung untuk cepat sembuh, tempat yang memberikan rasa batin yang tenang dan nyaman, tempat dimana seseorang bebas bergerak melakukan hal–hal yang membuat seseorang aktif dan menyenangkan. Konsep terapi hutan menawarkan kegiatan penyembuhan dan penghilang stres, dengan menyuguhkan atraksi alam sebagai komponen utama penunjang terapi. Ekowisata adalah, bentuk wisata yang bertanggung-jawab terhadap kelestarian area yang masih alami, memberi manfaat bukan hanya secara ekonomi, namun juga dapat memberi manfaat secara sosial psikologi dan mempertahankan keutuhan budaya bagi masyarakat setempat. Tujuan penelitian ini, peneliti hendak mengkaji potensi pengembangkan ekowisata, sebagai bentuk terapi hutan, penghilang stres, di kawasan wisata hutan Mangrove, kota Sorong. Metode yang digunakan dalam penelitian ini adalah metode diskriptif analisis kualitatif, yaitu dengan cara penggambaran atas seluruh rangkaian kegiatan penelitian sejak dari tahap proses pencarian data, analisa data, dan penarikan kesimpulan. Hasil yang diperoleh menjadi salah satu sumber rekomendasi bagi pihak-pihak pengambil kebijakan, khususnya bagi Pemerintah, untuk pengembangan ekowisata, khususnya hutan mangrove, dan bagi tim medis atau pihak konselor sebagai salah satu bentuk terapi hutan, yang dapat menyembuhkan dan mengatasi kondisi stress, sehingga masyarakat bisa menjadi sehat dan sejahtera.
PERKAWINAN DI BAWAH UMUR DAN TANTANGAN DALAM MENCAPAI SUSTAINABLE DEVELOPMENT GOALS
Authors: Tan Winsherly 
Published: January 2022

The SDGs have a goal of empowering women and the practice of underage marriage. However, this is still happen in Indonesia. The purpose of this study is first, analyze the protection to children who are involved in underage marriages. Second, analyze the role of Indonesia in realizing the fifth goal of the SDGs.Â Â Â Â Â Â Â Â Â Â Â Â Â Â The method used in this research is normative juridical. The primary legal materials used are Law Number 16 of 2019, Law Number 35 of 2014, Law Number 25 of 2004. The theories used in this study are Theory of Legal Effectiveness by Soerjono Soekanto and Theory of Welfare by Bagir Manan.Â Â Â Â Â Â Â Â Â Â Â Â Â Â Based on the research results, the protection has not been effective because of the weak factor of substance, infrastructure, society and existing legal culture. However, the Indonesian government has a strategy in achieving the five SDGs but it has not been effective in releasing.
Strategy of Gamification, Product and Pricing: Does It Matter on Buying Interests of Fore Coffee consumers
Authors: Rakhmanita Ani , Hurriyati Ratih , Dirgantari Puspo Dewi 
Published: January 2022

The aims of this research is to measure the effect of gamification, variety of beverage products and prices onÂ buying interest of Fore Coffee consumers. The data collection technique was in the form of a questionnaire using a google form link that was distributed in several whatsapp groups. The results of the questionnaire were processed using the Structural Equation Modeling Analysis Technique with the SmartPLS application. The results show that the Gamifications contained in the application have an influence on consumer buying interest, seen from the results of testing the proposed model hypothesis. The T-value for the gamification variable is 2,934, which is greater than 1.96. The variety of beverage products found in the coffee application has an influence on consumer buying interest, seen from the results of hypothesis testing with a Tstatistic value of 3.646 which is greater than 1.96. Hypothesis testing shows that the price is not significant to the buying interest of front coffee consumers with a value of 1.94 which is smaller than 1.96. For further research, it can be developed with other gamification benefits embedded in online shopping applications, so that it can add to the repertoire of knowledge in the world of digital marketing.
DIVUSI INOVASI PENILAIAN PEMBELAJARAN HIGHER ORDER THINKING SKILL (HOTS) PADA SEKOLAH DASAR
Authors: Rizal Rizal , Surahman Surahman , Aqil Moh , Azizah Azizah 
Published: January 2022

Standar penilaian sekolah dasar di Kabupaten Donggala hanya berada pada level 2 mencapai 2.59 % (kategori rendah). Hal ini terjadi, karena penerapan keterampilan berpikir tingkat tinggi pada sekolah Dasar di Kabupaten Donggala khususnya Kecamatan Banawa tidak optimal. Sehingga penelitian dilakukan untuk mengungkapkan data kemampuan guru didalam melaksanakan penilaian pembelajaran berorientasi HOTS. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatif. Penelitian ini di laksanakan Sekolah Dasar Kecamatan Banawa, Kabupaten Donggala dengan penentuan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan angket dan wawancara. Teknik analisis data yaitu pengumpulan data, reduksi data, penyajian data, dan verifikasi. Hasil penelitian menunjukkan bahwa dari 30 Sekolah Dasar yang ada di Kecamatan Banawa hanya 13 sekolah atau 45% yang telah mengenal dan memperoleh informasi tentang penilaian pembelajaran berorientasi HOTS. Disimpulkan bahwa (1) Penilaian pembelajaran berorientasi HOTS di SD se Kecamatan Banawa belum difahami (2) pemerintah dan stake holder serta pihak sekolah belum memanfaatkan saluran informasi yang ada untuk menyampaikan dan bertukar informasi tentang HOTS, (3) diperlukan cukup waktu untuk menyalurkan informasi tentang HOTS agar terbentuk difusi inovasi (4) dalam hal ini sistem sosial atau kerja kelompok guru (KKG) belum menjadi wadah dalam menyalurkan informasi tentang penilaian HOTS di SD se Kecamatan Banawa Kabupaten Donggala.
KOMUNIKASI EFEKTIF ANTARA ORANGTUA DENGAN ANAK BERKEBUTUHAN KHUSUS TUNAGRAHITA DALAM MEMBIASAKAN BERIBADAH DI SLB NEGERI BREBES
Authors: Nisa Almunawaroh Almardliyatul Wardatun , Yamin M. Nurul , Samsudin Muhammad 
Published: January 2022

Manusia tidak dapat dilepaskan dari komunikasi, baik komunikasi interpersonal, komunikasi intrapersonal, dalam kehidupan sehari-hari untuk mencapai komunikasi efektif antara manusia satu dengan manusia yang lain. Komunikasi efektif adalah komunikasi yang antar individunya memahami satu tujuan bersama. Komunikasi yang baik antara orangtua dengan anak akan menimbulkan dampak yang baik pula pada keluarga hanya saja tidak semua keluarga mampu berkomunikasi dengan baik diantara anggota keluarga. Terlebih keluarga yang memiliki anak berkebutuhan khusus tunagrahita. Penerimaan ini akan berdampak pada komunikasi efektif yang berlangsung antara orangtua dengan anak berkebutuhan khusus tunagrahita di SLB Negeri Brebes. Metode penelitian ini adalah penelitian deskriptif kualitatif. Karakteristik subyek dalam penelitian ini sebanyak empat orang dengan empat orangtua memiliki anak gangguan khusus tunagrahita ringan. Teknik pengumpulan data dengan cara wawancara sebagai metode utama dan metode observasi sebagai metode pendukung. Hasil penelitian menunjukan bahwa ke empat keluarga sudah melakanakan komunikasi efektif antara orangtua dengan anak berkebutuhan khusus tunagrahita dalam membiasakan beribadah. Selain itu, faktor pendukung dari komunikasi efektif dalam mebiasakan beribadah menggunakan media audio visual. Sedangkan faktor penghambat dari komunikasi efektif antara orangtua dengan anak tunagrahita pola pikir yang lambat, emosi yang tidak stabil pada anak karena memiliki berkebutuhan khusus tunagrahita.
КОРОНАВИРУС В РОССИЙСКОМ ИНФОРМАЦИОННОМ ПРОСТРАНСТВЕ
Authors: Малькова В.К. 
Published: January 2022

Статья посвящена анализу социально-культурных проблем, освещаемых российскими средствами массовой информации в начальный период развития эпидемии коронавируса в стране и в мире (апрель 2020 г.). Подчеркивая важную роль СМИ в жизни любого современного общества и особенно в период глобальной социально-политической нестабильности, автор рассматривает обозначенные в информационном пространстве различные аспекты и болевые узлы этой далеко не только медицинской проблемы. В статье показано, какие нововведения принесла эта эпидемия россиянам, вызвав не только опасения за жизни людей, но и заметные изменения в их образе жизни – усугубление экономических трудностей в стране, изменения в системе здравоохранения и образования, в культурной жизни, нарушение равновесия во многих других сферах социальной жизни, изменения в региональных и федеральных структурах власти. На основании анализа большого эмпирического материала, представленного в центральных и частично в региональных СМИ, автор приходит к выводу о том, что, несмотря на огромное негативное значение этого события в жизни страны, это коронавирусное явление носит лишь временный ситуационный характер, и его развитие не вызовет фундаментальных изменений, связанных с общественной безопасностью в стране. Но для этого важно, учитывая российский и международный опыт, тщательно проанализировать уроки первых месяцев противостояния этой эпидемии. Критическое рассмотрение материалов СМИ может быть использовано для этого с большой пользой.
Enhanced 3-Hydroxypropionic Acid Production From Acetate via the Malonyl-CoA Pathway in Corynebacterium glutamicum
Authors: Chang Zhishuai , Dai Wei , Mao Yufeng , Cui Zhenzhen , Zhang Zhidan , Wang Zhiwen , Ma Hongwu , Chen Tao 
Published: January 2022

Acetate is an economical and environmental-friendly alternative carbon source. Herein, the potential of harnessing Corynebacterium glutamicum as a host to produce 3-hydroxypropionic acid (3-HP) from acetate was explored. First, the expression level of malonyl-CoA reductase from Chloroflexus aurantiacus was optimized through several strategies, strain Cgz2/sod-N-C* showed an MCR enzyme activity of 63 nmol/mg/min and a 3-HP titer of 0.66 g/L in flasks. Next, the expression of citrate synthase in Cgz2/sod-N-C* was weakened to reduce the acetyl-CoA consumption in the TCA cycle, and the resulting strain Cgz12/sod-N-C* produced 2.39 g/L 3-HP from 9.32 g/L acetate. However, the subsequent deregulation of the expression of acetyl-CoA carboxylase genes in Cgz12/sod-N-C* resulted in an increased accumulation of intracellular fatty acids, instead of 3-HP. Accordingly, cerulenin was used to inhibit fatty acid synthesis in Cgz14/sod-N-C*, and its 3-HP titer was further increased to 4.26 g/L, with a yield of 0.50 g 3-HP/g-acetate. Finally, the engineered strain accumulated 17.1 g/L 3-HP in a bioreactor without cerulenin addition, representing the highest titer achieved using acetate as substrate. The results demonstrated that Corynebacterium glutamicum is a promising host for 3-HP production from acetate.
METTL3 Contributes to Osteosarcoma Progression by Increasing DANCR mRNA Stability via m6A Modification
Authors: Zhou Xinying , Yang Yang , Li Yuejun , Liang Guojun , Kang Dawei , Zhou Bing , Li Qingchu 
Published: January 2022

Background: Osteosarcoma (OS) is the most prevalent bone cancer among children and adolescents, with relatively high mortality rates. RNA N6-methyladenosine (m6A) is the most common human mRNA modification with diverse functions in a variety of biological processes. Previous studies indicated that methyltransferase-like 3 (METTL3), the first methyltransferase to be identified, acted as an oncogene or tumor suppressor in multiple human cancers. However, its functions and underlying mechanisms in OS progression remain unclear; therefore, we explored these processes.Methods: We used real-time quantitative PCR (RT-qPCR) and Western blot assays to explore METTL3 expression in OS tumor tissues and five OS cell lines to assess its clinical significance. To further examine the functional role of METTL3 during OS progression, CCK-8 analyses, transwell assays, and xenograft model studies were conducted after silencing METTL3. Additionally, underlying mechanisms were also explored using RIP-seq and RIP-qPCR approaches.Results: METTL3 was upregulated in OS tumor tissues and cell lines and was associated with a worse prognosis. Moreover, METTL3 silencing suppressed OS cell proliferation, migration, and invasion. Also, in vivo METTL3 oncogenic functions were confirmed in the xenograft model. Comprehensive mechanistic analyses identified long non-coding RNA (lncRNA) DANCR as a potential target of METTL3, as indicated by reduced DANCR levels after METTL3 silencing. Also, lncRNA DANCR knockdown repressed OS cell proliferation, migration, and invasion. Furthermore, both METTL3 and lncRNA DANCR silencing significantly suppressed OS growth and metastasis. Finally, we hypothesized that METTL3 regulated DANCR expression via m6A modification-mediated DANCR mRNA stability.Conclusion: METTL3 contributes to OS progression by increasing DANCR mRNA stability via m6A modification, meaning that METTL3 may be a promising therapeutic target for OS treatment.
Development and Application of Rapid Clinical Visualization Molecular Diagnostic Technology for Cryptococcus neoformans/C. gattii Based on Recombinase Polymerase Amplification Combined With a Lateral Flow Strip
Authors: Wang Lei , Wang Yan , Wang Fang , Zhao Mengdi , Gao Xuzhu , Chen Huimin , Li Na , Zhu Qing , Liu Lipin , Zhu Wenjun , Liu Xia , Chen Yujiao , Zhou Ping , Lu Yingzhi , Wang Kun , Zhao Weiguo , Liang Wei 
Published: January 2022

Cryptococcus neoformans (C. neoformans)/C. gattii can easily invade the human central nervous system and cause cryptococcal meningitis (CM). The clinical fatality rate of these fungi is extremely high and causes more than 180,000 deaths worldwide every year. At present, the common clinical identification methods of these fungi are traditional culture methods and Indian ink staining. In addition, enzyme-linked immunosorbent assay (ELISAs), polymerase chain reaction (PCR), real-time quantitative PCR detecting system (qPCR), mass spectrometry, and metagenomic next-generation sequencing (mNGS) have also been applied to detect these fungus. Due to the rapid progress of meningitis caused by C. neoformans/C. gattii infection, there is a desperate need for fast, sensitive, and on-site detection methods to meet the clinical diagnosis. Recombinase polymerase amplification (RPA) is a promising isothermal amplification technique that can compensate for the shortcomings of the above techniques, featuring short reaction time, high specificity, and high sensitivity, thus meeting the demand for in-field detection of C.neoformans/C. gattii. In our study, RPA- lateral flow strip (LFS) was used to amplify the capsule-associated gene, CAP64, of C. neoformans/C. gattii, and the primer-probe design was optimized by introducing base mismatches to obtain a specific and sensitive primer-probe combination for clinical testing, and specificity of the detection system was determined for 26 common clinical pathogens. This system was developed to obtain results in 20 min at an isothermal temperature of 37°C with a lower limit of detection as low as 10 CFU/μL or 1 fg/μL. A total of 487 clinical samples collected from multicenter multiplexes were tested to evaluate the detection performance of the RPA-LFS system, which revealed that the system could specifically detect C. neoformans/C. gattii, meeting the need for rapid, specific, and sensitive detection.
Simultaneous Upregulation of Elastolytic and Elastogenic Factors Are Necessary for Regulated Collateral Diameter Expansion
Authors: Andraska Elizabeth , Skirtich Nolan , McCreary Dylan , Kulkarni Rohan , Tzeng Edith , McEnaney Ryan 
Published: January 2022

Background: During arteriogenesis, outward remodeling of the arterial wall expands luminal diameter to produce increased conductance in developing collaterals. We have previously shown that diameter expansion without loss of internal elastic lamina (IEL) integrity requires both degradation of elastic fibers and LOX-mediated repair. The aim of this study was to investigate the expression of genes involved in remodeling of the extracellular matrix (ECM) using a model of arteriogenesis.Methods: Sprague-Dawley rats underwent femoral artery ligation with distal arteriovenous fistula (FAL + AVF) placement. Profunda femoral arteries (PFA) were harvested for analysis at various time points. Serum desmosine, an amino acid found exclusively in elastin, was evaluated with enzyme-linked immunosorbent assay (ELISA) as a marker of tissue elastolysis. Tissue mRNA isolated from FAL + AVF exposed PFAs was compared to the contralateral sham-operated using qPCR. HCAECs were cultured under low shear stress (8 dyn·s/cm2) for 24 h and then exposed to high shear stress (40 dyn·s/cm2) for 2–6 h. Primers used included FBN-1, FBN-2, Timp-2, LOX-1, Trop-E, Cath-K, Cath-S, MMP-2, MMP-9, FBLN-4, and FBLN-5 and were normalized to GAPDH. mRNA fold changes were quantified using the 2-ΔΔCq method. Comparisons between time points were made with non-parametric ANOVA analysis with Bonferroni adjustment.Results: PFAs showed IEL reorganization during arteriogenesis. Serum desmosine levels are significantly elevated at 2 days and one week, with a return to baseline thereafter (p &lt; 0.01). Expression of ECM structural proteins (FBN-1, FBN-2, FBLN-4, FBLN-5, Tropoelastin, TIMP-2, LOX-1) and elastolytic proteins (MMP-2, MMP-9, Cathepsin S, Cathepsin K) exhibited an early peak (p &lt; 0.05) relative to sham PFAs. After two weeks, expression returned to baseline. HCAECs demonstrated upregulation of FBN-2, FBLN-5, LOX-1 and Trop-E at 4 h of high shear stress, as well as elastolytic protein MMP-2.Conclusions: Elastin degradation begins early in arteriogenesis and is mediated by local upregulation of elastolytic genes. Elastolysis appears to be simultaneously balanced by production of elastic fiber components which may facilitate stabilization of the IEL. Endothelial cells are central to initiation of arteriogenesis and begin ECM remodeling in response to altered shear stress.