bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN
Authors: As sajjad Mudrika Berliana , Puspita Dewi Ayu , Sudarno Sudarno 
Published: December 2021

ABSTRACT
The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing
ABSTRAK
Pro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing
Robak i robactwo w twórczości Władysława Syrokomli
Authors: Igliński Grzegorz 
Published: December 2021

The aim of this article is to determine the frequency of occurrence of the terms “worm” and “insects” in the works of Władysław Syrokomla. An assumption is made that these themes have animportant function in the poet’s works, and that their occurrence indicates something of significance. The article considers both the functionality and repeatability criteria, which is the necessary foundationfor recording these items.
The conducted analyses indicate that Syrokomla’s insects (regardless of whether they have a literal or metaphorical meaning) in most cases signal something evil. Sometimes it is an ordinary pest (insect) damaging plants, but more frequently the insect refers to the human condition, characterising it in three dimensions: as the worm of death, as the worm of internal suffering or as the worm of insignificance. In other cases, worms or insects represent curses or sin.
The diversity of how such zoomorphic connotations are presented and applied deserves attention. Moreover, although the majority of them have long-established cultural and literary traditions, in Syrokomla’s works they gain a new context (for example, historical, folk or social). They indicate sensitivity to injustice and evil. The poet frequently presents the human world by analogy to the world of nature.
Der Scheitel der Welt. Aline Valangin und das Onsernonetal
Authors: Mańczyk-Krygiel Monika 
Published: December 2021

These considerations are devoted to literary pictures of the Onsernone Valley located on the Italian-Swiss border. It was here in the 1930s and 1940s that the Swiss writer Aline Valangin (1889– 1986) created an extraordinary oasis of freedom and peace in her estate in Comologno. She hosted famous figures such as Kurt Tucholsky, Elias Canetti, Ignazio Silone, or Wladimir Vogel, and provided shelter to many politically persecuted artists. The subject of detailed reflection is the question of the perception, experience and acquisition of the Ticino mountains both in works by Valangin and in biographical works about her; with a particular focus on narrative perspective — from the outside and the inside. Eveline Hasler in biographical novel Aline und die Erfindung der Liebe (2000) attempts to (re)construct an image of the Onsernone Valley as a specific “valley of poets”, presenting a subtle analysis of the interaction between the conservative inhabitants of the valley, attached to tradition, and the extravagant artists who found asylum and inspiration in the Ticino Alps. This novel is an example of a modern biography, which is characterized by narrative polyphony; the description of space becomes an important carrier of meanings and collective memory in the author’s concept.
Aline Valangin sketches in her novels (Die Bargada, 1943 / Dorf an der Grenze, 1982) and short stories (Tessiner Erzählungen, 2018) an image of Onserone indigenous people’s everyday life in the thirties and forties, full of worries. Her stories include outsiders, misfits, social outcasts, guerrillas, smugglers, and exiles — and they all find haven in the Valley. Valangin’s works are also an important voice in the discussion of the essence of Swiss patriotism not only through strong criticism of Swiss immigration policy during World War II, but also by reflecting on the concept of the border as a place that unexpectedly proves to be a challenge and a particular kind of self-experience in the face of events that are tearing up the current existence.
Widok z werandy. Turystyka luksusowa w Alpach przełomu wieków
Authors: Wedekind Michael 
Published: December 2021

Grand hotels had first been a metropolitan phenomenon before they emerged in remote regions of the Alps between the 1880s and the 1930s. This essay explores how these semi-public spaces and early places of modernity engaged with alpine scenery and shaped the very industry of mountain tourism. It analyses the relationship between elite tourism and the natural and social environment of the Alps.
The success of mountain grand hotels was tied to increasing industrialization and a new understanding of travel. Their thoughtful detachment from space, time, and society was an expression of a business as much as of social philosophy. Throughout the fin-de-siècle, mountains served as a backdrop for the narrative of the époque’s scientific and technical progress and became subject to rational interpretation and economic exploitation. Mountain grand hotels were not only a key component of tourism infrastructure, but also the bold expression of a presumptuous occupation of spaces set away for tourism. Natural space had widely been turned into social space for visual and leisurely consumption, raising questions of authority, priority, appropriation, and imposition.
By mapping the perception of mountains along the history of mountain grand hotels, this essay studies the sites, gazes, and environments of mountain tourism at the fin-de-siècle. It examines how the history of the mountain grand hotel conflates with the forces of colonialism, and capitalism and showcases how these spaces reflect the socio-economic transformations that ultimately paved the way for mountain mass tourism.
Regulacja prawna pomocy społecznej w Polsce w okresie powojennym do 1989 roku
Authors: Cendrowicz Dominika 
Published: December 2021

The article’s aim is to examine the legal regulation of social welfare in Poland after World War II up to the year 1989. The article analyzes the legal position of beneficiaries of social welfare benefits in that period. The political situation in Poland after the end of World War II introduced changes in the perception of the pre-war system of social welfare. In the period of the Polish People’s Republic, social welfare was based on an incorrect legal basis and the legal position of beneficiaries of social welfare was not protected by law. Social welfare was transferred to the Ministry of Health and its organizational system was centralized. Such a situation lasted until the Act of 29 November 1990 on Social Welfare was passed. Theoretical and historical methods of legal research were used in this article.
Квазиоптимальный алгоритм поиска шумоподобного сигнала с минимальной частотной манипуляцией
Authors: Бондаренко Валерий Николаевич 
Published: December 2021

Предложен квазиоптимальный алгоритм поиска по времени запаздывания шумоподобного сигнала с минимальной частотной манипуляцией, проведен анализ его помехоустойчивости.
Respons Hasil Padi dan Hara Tanah Sawah terhadap Bakteri Pelarut Fosfat dan Pemfiksasi Nitrogen
Authors: Husna Muhimmatul , Sugiyanta Sugiyanta , Pratiwi Etty 
Published: December 2021

The condition of unfertile paddy field due to excessive inorganic fertilizer application causing soil degradation. Fertilizing techniques using phosphate solubilizing and nitrogen fixer bacteria are breakthroughs that should be developed in paddy cultivation to increase fertility soil and harvest of rice. This research aims to study on phosphate solubilizing and nitrogen fixer bacteria ability to increase the harvest of rice by increasing chemical and biological fertility of soil. The research was conducted in the greenhouse of Sawah Baru experimental garden, IPB University. The design used was a completely randomized design with one factor that was dosage of inorganic fertilizers (NPK) with seven levels that were control, NPK 100%, NPK 0% + bacteria, NPK 25% + bacteria, NPK 50% + bacteria, NPK 75% + bacteria and NPK 100% + bacteria. Each stage was repeated four times, so there were 28 units. The results of phosphate solubilizing and nitrogen fixer bacteria could produce more rice grain 0.32 ton.ha<sup>-1</sup> than NPK 100% (recommended dose). Biological soil fertility improved with the increased population of bacteria, but there was no improved soil chemical fertility of soil.
Intergalactic Triumph: American Hegemony Represented in Arrival (2016) Movie
Authors: Ramadhana Bella Ernita 
Published: December 2021

<div class="WordSection1"><p>This research examines a Hollywood movie entitled Arrival (2016) to see how American hegemony is represented and maintained in the movie. This is a qualitative research that is conducted under the framework of American studies. The concept of American values, Hegemony by Antonio Gramsci and Soft Power by Joseph Nye are used to answer the research questions. Semiotic film theory is employed to analyze the data in the form of dialogues and movie scenes. The results show the representation of American hegemony are seen in the characters that show American values, the U.S foreign policy, the U.S military supremacy, and the U.S economic field. Meanwhile, the maintenance of American hegemony is represented in American’s destiny to unify the world and also in hegemony through the language.</p><p> </p><p><em>Keywords</em>: American hegemony, manifest destiny, science fiction, representation, soft power</p></div>
Self-Objectificationas Representation of Postfeminist Women Empowerment in Fifth Harmony’s Music Videos.
Authors: Muslim Bukhori 
Published: December 2021

<p> This research attempts to describe the portrayal of postfeminism empowerment that is represented by Fifth Harmony’s self-objectification image in their four music videos; <em>Work from Home, Boss, Worth It </em>and <em>That’s My Girl. </em>This research is descriptive qualitative. The method is employed by watching, classifying and analyzing the data that are collected by selecting the scenes, lyrics and other elements of music video representing the image of self-objectification and postfeminism. The supporting data consist of reviews, interviews and information taken from books, journals, articles, online sources and researches. Since the research is in the scope of American Studies which is an interdisciplinary study, it involves some disciplines that are applied in the form of theory including objectification theory, postfeminism theory, semiotic theory and theory of music video. From the analysis, Fifth Harmony in their music videos use their self-objectification image to portray the values of women empowerment in post-feminism era. The music videos are portraying the issues of domesticity (femininity and sexuality) as women’s choice and source of power, confident and successful independent women as a symbol of Girl Power and sisterhood as source ofwomen’s power in the era of post-feminism.</p><p><strong> </strong></p>
Static analysis of multi-support spindle shafts with nonlinear elastic bearings
Authors: Kyrkach Oleksiy , Havin Havin Valerij , Kyrkach Borys 
Published: December 2021

In this paper a mathematical model and computational tool are developed for the static analysis of multi-bearing spindle shafts with nonlinear elastic supports. Based on the Timoshenko beam theory a resolving system of equations is obtained that takes into account the nonlinear dependence of the bearing stiffness on the reaction forces acting upon them. A solution method is proposed and appropriate software is developed that implements the static analysis of multi-support spindle shafts with non-linearly elastic bearings in MATLAB environment.
Key words: spindle, shaft, nonlinear elastic support, multi-bearing, nonlinear elastic stiffness, Timoshenko beam.
THE INNOVATIVE POTENTIAL OF THE INTERNATIONAL COMPANY IN TERMS OF KNOWLEDGE ECONOMY DEVELOPMENT
Authors: Марина Шевченко  , Тетяна Друз’яка  
Published: December 2021

Theoretical approaches to the definition of the concept of “innovative potential” based on the paradigm of the knowledge economy are considered. The origin and development of the concepts of “innovative potential” and “knowledge economy” are investigated. The main types of economy are analyzed and the distinguishing features of each of them are highlighted. The main components of innovative potential in accordance with the type of knowledge are identified. The basic relationship between the knowledge economy and innovative potential at the micro and macro levels is justified. It has been confirmed that the knowledge-based economy of knowledge focuses on a person as the main source of knowledge, which it embodies in tangible and intangible forms, transfers this knowledge and aims to commercialize it. The innovative potential shows the readiness of the system to produce new knowledge by using existing knowledge. The theory of human capital and modern principles of its development are considered. The latest achievements, trends and sources of information that relate to the knowledge economy and innovative potential are analyzed: the human capital index, the global innovation index, and the global competitiveness index. The main trends in the pharmaceutical field and the state of innovation in it are considered. The practical connection between the development of the knowledge economy and innovative potential at the enterprise level is revealed. A survey of consumers in relation to pharmaceutical products of national and foreign manufacturers was conducted, because according to a statistical analysis, problems with the mismatch between the capabilities of foreign manufacturers and national manufacturers were identified, negatively affect the process of commercialization of knowledge by enterprises. The main problems of pharmaceutical enterprises from the point of view of the knowledge economy are identified. The solution to this problem will affect the economic situation of the enterprise, industry and economy of the country.
YÛNUS EMRE’NİN ŞİİRLERİNDE YARATILIŞ FİKRİ
Authors: AÇIKGÖZ Namık 
Published: December 2021

Yûnus Emre, İslam tasavvuf düşüncesi çerçevesinden şiirler söylemiş bir şahsiyettir. Dinî gelenek itibariyle “mutasavvıf”, edebî gelenekte de “şair” olarak kabul edilir. Bu iki hususiyetin birleşmesiyle Yûnus Emre, İslamî inanç ve kabulleri şiir diliyle ifade eden bir şahsiyet olarak Türk tasavvuf ve şiir tarihi açısından önemli bir şahsiyettir.
Yûnus Emre şiirlerinde insan, toplum, tabiat, inanç sistemleri gibi konular aracılığıyla vahdaniyetçi bir tasavvuf sistemini anlatmıştır. Muhyiddin-i Arabî’de bir sisteme kavuşan “vahdet-i vücud” anlayışı çerçevesinde “oluş, yaratılış ve vücûd bulma” konularını işleyen Yûnus Emre, şiirlerinde yaratılışın merkezinde bir “cevher”in olduğunu söyler ve her şeyin bu cevherin tezahürü ile ortaya çıktığını söyler. İlk yaratılan insan da Âdem’dir. Yûnus’a göre ilk yaratılan insandır ve diğer mevcudat sonra yaratılmıştır. Yer ve gök yaratılmadan aşk yaratılmış ve mahlûkat da aşk için yaratılmıştır; insan meleklerden önce yaratılmıştır. Çünkü Yûnus Emre’ye göre insan Yaradan’ın mülkünde idi ve onun cevherinden yaratılmıştı; melekler daha sonra yaratılmıştır.
Divan’ında 13 şiirde doğrudan “yaratılış” konusundaki görüşlerini dile getiren Yûnus Emre, pek çok şiirinde de aynı konuya temas etmiştir. Onun şiirlerindeki yaratılış düşüncesinin izini takip ederek, klasik Türk şiirindeki yaratılış düşüncesini ortaya çıkarmak mümkündür; çünkü bu konuda ilk sistematik bilgiyi o vermiştir.
HACI BEKTÂŞ VELÎ’NİN MAKÂLÂTI BAĞLAMINDA İNANÇ VE AHLÂK ÖĞRETİLERİ
Authors: SOFUOĞLU Nesrin 
Published: December 2021

Kültür tarihimizi mayalayan en büyük şahsiyetlerinden biri olan Hacı Bektâş-ı Velî’nin kendi döneminden itibaren her devirde pek çok seveni ve takipçisi olmuştur. “Bektâşîlik” tarîkatını teşekkül ettiren Hacı Bektâş-ı Velî, “Makâlât” isimli eserinde tarîkatının temel öğretileri olan “Dört Kapı-Kırk Makam” anlayışını ele almıştır. Hacı Bektâş-ı Velî‘nin din, ahlâk ve tasavvuf anlayışını ortaya koyduğu en önemli eseri olan “Makâlât”ın temel amacı insanın Allah’a lâyık bir kul yani “insân-ı kâmil” olması için yerine getirmesi gereken inanç, ibâdet ve ahlâk doktrinlerini kazandırmaktır. Bunun için Hacı Bektâş-ı Velî eserde, “Tevhid”in yani Allah’ın birliğinin ne olduğunu, “îmân” ve “mârifet” anlayışını açıklamıştır. “Kendini bilen Rabbini bilir” ilkesine binaen “Âdem”i yani insanı; insanın yaratılış gayesini, fiziksel ve rûhî donanımlarını, sıfatlarını bildirilmektedir. Bir de “Şeytan”ı anlatan bir bölüm bulunmaktadır ki burada kendini tanıma ve Allah’a ulaşma yolunda insanın nefsiyle mücadelesindeki en büyük düşmanı olan şeytanı tanıması hedeflenmektedir.
Bu çalışmada Hacı Bektâş-ı Velî’nin Makâlâtı bağlamında yukarıda zikredilen inanç, ibâdet ve ahlâk ilkeleri ile öğretileri üzerinde durulacaktır.
The Challenges of Implementing Payment for Environmental Services to Prevent The Agricultural Land Conversion
Authors: Saridewi Tri Ratna , Nazaruddin Nazaruddin 
Published: December 2021

<p>Payments for environmental services mechanism is expected to strengthen decisions of agricultural landowners to maintain the existence of their agricultural land. This mechanism is expected to prevent the conversion of land that occurs due to its lower appreciation compared to other uses. This study is aimed to critically examine the challenges of implementing payments for environmental services in Indonesia and strategies to improve the implementation of payments for environmental services schemes to reduce agricultural land conversion. Ostrom’s Institutional Analysis and Development framework is used to examine the implementation of Payments for environmental services. The implementation was able to run well through the establishment of institutions that regulate constitutional rules. The collaboration between the Government (as the user of environmental service) and farmers (as the service provider) should be declared and fully understood before the scheme is implemented. Therefore, full participation of all related parties was crucial in achieving the program’s goals. Collective understanding of the need to prevent land conversion and the coordination of stakeholders needs to be carried out sustainably.<br />Keywords: Land, conversion, environmental services, payment</p><p><strong><br /></strong></p><p><strong>Abstrak</strong></p><p><strong>TANTANGAN IMPLEMENTASI PEMBAYARAN JASA LINGKUNGAN UNTUK PENCEGAHAN KONVERSI LAHAN PERTANIAN</strong></p><p>Mekanisme pembayaran jasa lingkungan diharapkan dapat memperkuat keputusan pemilik lahan pertanian untuk mempertahankannya. Mekanisme tersebut diharapkan dapat mencegah konversi lahan yang terjadi akibat apresiasi terhadap lahan pertanian secara ekonomi lebih rendah dibandingkan dengan penggunaan lainnya. Kajian ini bertujuan untuk menelaah secara kritis tantangan implementasi pembayaran jasa lingkungan di Indonesia dan strategi meningkatkan implementasi skema pembayaran jasa lingkungan untuk mengurangi konversi lahan pertanian. Kerangka Ostrom’s Institutional Analysis and Development digunakan untuk mengkaji implementasi pembayaran jasa lingkungan. Implementasi pembayaran jasa lingkungan dapat berjalan dengan baik melalui penetapan lembaga yang mengatur aturan konstitusional. Kontrak kerja sama antara pemerintah sebagai pengguna jasa lingkungan dengan petani sebagai penyedia jasa lingkungan harus disosialisasikan dan dipahami sebelum skema pembayaran jasa lingkungan dijalankan. Pelibatan partisipan secara penuh merupakan hal yang sangat penting dalam mencapai keberhasilan program. Pemahaman bersama tentang perlunya pencegahan konversi lahan dan koordinasi seluruh pemangku kepentingan terkait secara berkelanjutan sangat diperlukan.<br />Kata kunci: Lahan, konversi, jasa lingkungan, pembayaran</p>
Adaptive variability of basil (Ocimum basilicum L.) varieties
Authors: Kucher Inna 
Published: December 2021

Purpose of the research was to estimate the state of varietal resources and adaptive-and-productive potential of basil plants.
Methods. Field, laboratory, statistical and calculation-analytical. The field work included marking out of the experimental plot and field work. The laboratory method was used to analyze plants, assess the quality of the crop, and study physical, chemical and microbiological properties of the soil. Statistical and analytical calculation methods were used to calculate the results.
Results. The varieties of ‘Temnyi Opal’, ‘MFI-2’, ‘Siaivo’ and ‘Badioryi’ where the regression coefficient was in the range of 0.57–0.78 can be included to the group of highly plastic varieties by the “commodity yield” feature according to the results of research. The highest rate of breeding value by the “plant weight” trait was observed in the variety of ‘Temnyi Opal’, Sc = 347.22. The group of highly plastic varieties on the basis of “plant weight” trait included the varieties ‘Mister Barns’, ‘MFI-2’, ‘Rutan’, ‘Siaivo’ and ‘Badioryi’, where the regression coefficient was in the range of 0.91–0.99. The varieties ‘Temnyi Opal’, ‘Yerevanskyi’, ‘Ametyst’ and ‘Lymonnyi Aromat’ were classified as intensive. The regression coefficient of these varieties was in the range of 1.03–1.16. The analysis of the combination of high productivity, quantitative characteristics of the crop structure with the level of ecological plasticity and stability indicates different ways of these indicators formation in separate varieties. It was revealed that a high level of plasticity and yield stability did not guarantee a similar result on some quantitative features of its structure.
Conclusions. The degree of adaptability of basil varieties can also be assessed by the value of the parameters of features variation. The obtained results will allow more objectively assessing the adaptive-and-productive potential of varieties and qualitatively selecting initial forms for further breeding for adaptability.