bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH SOSIALISASI PEMERINTAH, SANKSI PAJAK, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (RW 4 SIMO MULYO BARU KOTA SURABAYA)
Authors: Rahma Eka Suryani  
Published: May 2022

Penelitian ini dilatar belakangi bertujuan dan menganalisis pengaruh sosialisasi pemerintah, sanksi pajak, kesadaran wajib pajak, dan kualitas pelayanan terhadap kepatuhan wajib pajak dalam membayar PBB( RW 4 Simo Mulyo Baru Kota Surabaya). Unit analisis dalam penelitian ini adalah wajib pajak dalam membayar PBB (RW 4 Simo Mulyo Baru Kota Surabaya) yang dihitung berdasarkan rumus Slovin sebanyak 96 orang. Sampel diambil menggunakan metode teknikrandom sampling untuk mengetahui tanggapan responden terhadap masing-masing variabel.
Analisis data dilakukan dengan menggunakan statistik dengan alat bantu SPSS. Berdasarkan hasil analisis data menggunakan uji t diketahui bahwa secara parsial variabel sanksi pajak, dan kualitas pelayanan berpengaruh secara signifikan terhadap kepatuhan wajib pajak, sedangkan variabel sosialisasi pemerintah, dan kesadaran wajib pajak tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak. Kemudian melalui uji F dapat diketahui bahwa secara simultan variabel sosialisasi pemerintah, sanksi pajak, kesadaran wajib pajak, dan kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak.
ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK DAERAH TERHADAP PENERIMAAN PAJAK DAERAH DI KOTA SURABAYA
Authors: Maria Theresia Adolorata Due  
Published: May 2022

Pajak daerah adalah pajak yang ditetapkan oleh pemerintah daerah dengan peraturan daerah (perda), yang wewenang pemungutannya dilakukan oleh pemerintah daerah dan hasilnya digunakan untuk membiayai pengeluaran pemerintah daerah dan anggaran daerah. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana sistem dan prosedur pemungutan pajak daerah terhadap penerimaan pajak daerah di kota Surabaya. Penelitian ini dilakukan di Dinas Pendapatan Daerah kota Surabaya. Metode analisis data yang digunakan adalah metode analisis deskriptif kualitatif.
Hasil penelitian ini menunjukkan bahwa, sistem dan prosedur pemungutan pajak daerah di kota Surabaya telah dilaksanakan dengan baik dan sudah sesuai dengan peraturan daerah kota Surabaya no.4 tahun 2011. Sedangkan penerimaan pajak daerah dalam meningkatkan anggaran daerah dari target dan realisasi tahun 2016 yang memberikan kontribusi besar dalam penerimaan pajak daerah adalah bea perolehan hak atas tanah dan bangunan yaitu sebesar 118,79 % dan tahun 2017 yang memberikan kontribusi besar dalam penerimaan pajak daerah adalah bea perolehan hak atas tanah dan bangunan yaitu sebesar 119,77 %. Dinas Pendapatan Daerah kota Surabaya hendaknya terus mempertahankan sistem dan prosedur pemungutan pajak daerah sesuai dengan peraturan yang berlaku dan tetap meningkatkan potensi penerimaan pajak daerah.
Assessment of the impact of the different point sources of pollutants on the river water quality and the evaluation of bioaccumulation of heavy metals into the fish ecosystem thereof
Authors: Mondal Purav , Adhikary Piyali , Sadhu Soumok , Choudhary Deokrishna Kumar , Thakur Durganand , Shadab Mohammad , Mukherjee Disha , Parvez Sk Soyal , Pradhan Soumya Ranjan , Kuntia Mink A. S. , Manna Ujjwal , Das Aishwariya 
Published: May 2022

The present study focuses on the evaluation of the river (Ganga) water quality by estimating various quality indicators (also termed the physicochemical parameters) such as pH, temperature, dissolved oxygen (DO), electrical conductivity (EC), chlorides, sulfates, phosphates, hardness, chemical oxygen demand (COD), biochemical oxygen demand (BOD5). Rise in the concentration of the pollution signifies an upsurge in a load of pollution due to the different sources namely, sewage arising from domestic sources, effluents arising from industrial discharge, and effluents arising due to various anthropogenic activities. For the purpose of the comparative evaluation of the river water quality, the water samples were collected from the three different banks of the Ganga River for a well-organized interpretation.Obtained results indicate thatthe discharge of the various effluents has a grave impact on the water quality of the river. Industrial effluents mixing with the river water were noted to have the most deleterious impact on the deterioration of the water quality parameter. The extended aim of the study was to collect the fish samples from the three above-mentioned sampling points and thereby detect the presence of the heavy metal concentration (determined through atomic absorption spectroscopy or AAS). Obtained results also indicates that the fish specimen collected from the sampling point where the industrial effluents are mixing have the highest levels of heavy metals in the tissues of the selected fish sample. Accordingly, the study indicated a novel approach toward the characterization of the river water and thereby indicating the impact of bioaccumulation of heavy metals into the fishtissues which indicates the novelty of this work. The authors strongly believe that this work will be beneficial to various stakeholders and will be definitely helpful to various competent national and international authorities for decision-making and strategies formulation.
Investigation on the thio-Claisen rearrangement of 2-[(4-aryloxy-2- butynyl)sulfanyl]thiophene
Authors: Singha Debabrata , Bhattacharya Anwesha , Pal Nilasish 
Published: May 2022

2H-thiopyrano[3,2-c]coumarins have been regioselectively produced in 55-78% yield by the thermal [3,3] sigmatropic rearrangement led us to conduct research on the thio Claisen rearrangement of 2-[(4-aryloxy-2-butynyl)sulfanyl]thiophene. Six different cases using various 4-chlorobut-2-ynes were subjected to [3,3] sigmatropic rearrangement. The first cyclization in every cases were successful. The products formed contain allyl aryl ether moiety and as such there was scope for the second Claisen rearrangement with the products. The first Claisen product with Ar = 3,5-Me2C6H3 has been successfully undergone double Claisen rearrangement. As double Claisen rearrangement requires higher activation energy, the selection of solvent and catalyst was very important. In this case, anhydrous AlCl3, BF3-etherate was successfully chosen to get the reaction completed within one hour with enhanced yield.
Energeia as Defamiliarization: Reading Aristotle with Shklovsky’s Eyes
Authors: Iglesias-Crespo Carlos 
Published: May 2022

ABSTRACT
In their work on Aristotle’s Rhetoric, Monica Westin and George Kennedy resort to defamiliarization, a device coined by one of the leading figures of Russian Formalism, Viktor Shklovsky, to comment on rhetorical energeia. This connection is examined taking into account the recent trends in the scholarship on energeia to determine whether it is methodologically and metatheoretically productive. Drawing on the insights afforded by cognitive approaches to literature and embodiment, the gap between defamiliarization and energeia is bridged by how both devices tap into perception by triggering perceptual simulations.
MOOC Acessibilidade e Tecnologia: elaboração de materiais e tarefas didático-pedagógicas digitais acessíveis
Authors: Pavan Baldo Yvina , Alves Cotonhoto Larissy , Berger Andrade Mariella , Veiga Carneiro Sondermann Danielli 
Published: May 2022

A procura por conhecimento, sobretudo de forma autônoma, cresce a cada dia. Existem diversos modelos de cursos , entre eles, o Massive Open On-line Course (MOOC). Este artigo descreve criação e implantação de um curso MOOC sobre Acessibilidade e Tecnologia, elaborado no Instituto Federal do Espírito Santo. O objetivo do curso foi capacitar profissionais para o desenvolvimento de materiais didático-pedagógicos acessíveis para a Educação a Distância, caracterizando-se como uma pesquisa descritiva. Os resultados revelaram que, em um período de 45 dias, 899 pessoas se inscreveram no curso, sendo que 50,6% destas concluíram o curso e realizaram a avaliação. Os dados obtidos nessa avaliação indicam que a maioria são professores que buscam conhecimentos para produção de materiais acessíveis. Um total de 99,6% avaliou positivamente o curso, destacando a qualidade do material. Conclui-se que existe uma grande demanda por formação nessa área e que o curso MOOC pode atendê-la.
Obstacle avoiding robotic vehicle with arduino and ultrasonic sensor
Authors: BalaKrishna K , Rachananjali K , Narasimha Rao C H. N. 
Published: May 2022

Obstacle detection and avoidance is one of the most challenging problems in the design of mobile robots. Without it, a robot movement would be very limited and flimsy. The obstacle detection and avoidance is like a built in intelligence that grants the robot the senses, which helps it to navigate in any unfamiliar environment without causing any physical damage to itself. In this project, an attempt is made to design an Obstacle Avoiding Robotic vehicle, which can sense the obstacles in its path, can evade them and can resume its running. This Robotic vehicle is microcontroller based and the obstacle detection and avoidance is done by using distance sensors or proximity sensors, which detects the nearest obstacle distance and sends commands to micro controller to maneuver the robot around the obstacle without making any collisions. Arduino Uno board is selected as the microcontroller platform and Arduino software is used for programming purposes. The robot is designed in such a way that it can cover the maximum area of provided space. The hardware used in this project is widely available and inexpensive.
Effect of non-aspirated gastric residual content on preterm infants' health status
Authors: Ramadan Osama , Rashad Hanan , Darwish Merite , Dabash Sohier 
Published: May 2022

Background: Gastric residuals (GR) aspiration is considered standard practice for preterm infants in the neonatal intensive care unit (NICU). Unfortunately, there is little information about the dangers and advantages of this routine procedure. Various care procedures, such as the measurement of gastric residual volume (GRV), may contribute to the problem of inadequate calorie intake in preterm newborns. Aim: The current study aimed to evaluate the effect of non-gastric residual aspiration on preterm infant weight, necrotizing enterocolitis, and time to reach full enteral feeding. Methods: A quasi-experimental (control and intervention) design was used in the study. El-Manial University Hospital and Elmonira Pediatric Hospital NICUS cared for sixty preterm infants. Four different tools were used: (I) Neonatal personal information; (II) a gastric residual observational checklist; (III) the Fenton Growth Weight Chart; and (IV) Modified Bell's Staging Criteria for Necrotizing Enterocolitis. The results: The mean number of days required to achieve full enteral intake of 120 ml kg per day in the intervention group was 7.21 ± 0.66, whereas, in the control group, it was 9.72 ± 0.85, a difference that was slightly significant at the p-value < 0.05.
Relationship of internet addiction and online gaming with peer pressure personality, general health among adolescents and young adults during COVID-19
Authors: Sree P. Kavya , Pathak Vijendra Nath 
Published: May 2022

Objective: The present study has been done to understand the relationship of internet addiction and online gaming with peer pressure, personality and general health between adolescents and young adults. The objective of this study is to find if there is any relationship between internet net addiction and online gaming with peer pressure openness to change and general health along with levels of internet addiction among young adults and adolescents. Method: correlational design was used. The sample consisted of a total of 155 subjects with adolescents (75) and young adults (80) within the age group of 14-25 years old out of which 82 are females and 73 were males. Data was collected mostly from school, college, and working groups, through the Simple Random Sampling technique. Tools: behaviour tools was used Internet addiction scale IAS by Kimberly Young 2016, General Health Questionnaire GHQ by Goldberg and Hiller 1979, Neurotic, Extroversion, and Openness to Change Personality Inventory Revised, (NEOPIR) by Paul Costa and R.R. McCrae, 1978, Online Gaming (open-ended) and Peer Pressure Scale by Kiran – Esen 2002.
nCOVID -19 pandemic outbreak in India - A concise review
Authors: Nagarajan Prithiviraj , Howlader Anusheela , Rangarajalu Kumar , Subramanian Arunkumar , Sankareswaran Senthilkumar 
Published: May 2022

The beginning of 2021 has seen outbreaks of novel coronavirus COVID-19 infections, which have become a global pandemic. It is considered to have higher contagiousness and mortality compared to SARS and MERS. Clinical manifestations of nCOVID-19 symptoms are identified as coughs, fevers, vomiting, chills, joint pain, shortness of breath, and diarrhea. Older people over 70 years of age and those with chronic debilitating diseases such as end-stage illness, diabetes mellitus, hypertension, and pulmonary diseases are at a higher risk of mortality from nCOVID-19 infection. Currently, no specific approved antiviral drugs are available against nCOVID-19. Considering this imminent need, scientists and physicians have been racing to better understand this new pandemic virus-specific mechanism; pathophysiology, and target site of the disease to find effective therapeutic agents and vaccines. This review summarised the origin, transmission, clinical symptoms, and conventional outcome treatment strategies of infection. It also included a discussion of the potential for recurrence. In our study, we emphasised reported potential repurposing drugs that are effective against SARS, MERS, and nCOVID-19, among other diseases. Our early knowledge will provide an overview of the intelligence basis work for currently existing therapeutic vaccines against nCOVID-19 that will be useful in the development of future vaccines.
The High-level ICAO COVID-19 Conference: A Critical Commentary
Authors: Abeyratne Ruwantissa 
Published: May 2022

The International Civil Aviation Organization (ICAO) held its High-level Conference on COVID-19 (HLCC 2021) from 12 to 22 October 2021. The somewhat wordy theme of the conference was ‘One Vision for Aviation Recovery, Resilience and Sustainability beyond the Global Pandemic’. Even more ambitious, albeit laudable in motive was its objective of seeking to reach a global consensus on a multilateral approach, supported by political will and commitments of States, to enable the safe and efficient recovery of air transport. In ICAO language the words ‘global consensus’, ‘political will’ and ‘commitment of States’ have not always produced desired results. Added to this conundrum The High-level, Ministerial Declaration that emerged at the end of the Conference recognized in ICAO an already existing ‘global leadership role’ and ascribed to it the task of facilitating aviation’s recovery from the Coronavirus disease 2019 (COVID-19) pandemic and ensuring its future resilience – a task which has to be accommodated within the parameters assigned to ICAO in the Chicago Convention of ‘fostering the planning and development of air transport’ – which is a far cry from leadership of any kind.
However, the Declaration sparks a note of sanguine optimism if only for the reason that the global pandemic has presented to the world of aviation a message of catastrophic gloom that could well surpass previous issues and problems that have besieged aviation which, on a comparative basis, have proved transitory.
This article comments on the outcome of the ICAO Conference and offers some points to consider.
ICAO Covid Conference, Declaration, risk assessment, risk management, crisis management, connectivity
Cut-Through Clauses in Aviation Insurance and Reinsurance Policies
Authors: Beale Ned , Graham-Evans Ben 
Published: May 2022

This article analyses the operation of cut-through clauses in aviation insurance and reinsurance policies, with particular reference to the Lloyd’s Market Association (LMA) standard form cutthrough endorsement, AVN 109. It does so from the perspectives of the usual parties to aviation insurance policies, including on the insured’s side owners, operators, lessors and financiers, and on the underwriters’ side insurers and reinsurers. It considers cut-through clauses’ operation in the context of fronting arrangements, insurer insolvency (which brings into play the anti-deprivation principle), other bars on payment and coverage disputes. An insured’s ability to compel payment directly from the relevant insurer and the legal proceedings that may be required are discussed. The analysis is provided primarily under English law, including reference to the Contracts (Rights of Third Parties) Act 1990 and Randgold Resources Ltd &amp; Anor v. Santam Ltd &amp; Anor [2018] EWHC 2493 (Comm), though the laws of New York and other jurisdictions are also briefly considered. The article concludes with practical recommendations for aviation insurance policy holders to consider when negotiating cut-through clauses, so as to maximize the protection that they provide.
Insurance, reinsurance, cut-through, aviation, AVN 109
Drones Operations in Kenya: Perspectives on Privacy Challenges and Prospects
Authors: Manana Rodgers Wanyonyi , Otieno Nelson 
Published: May 2022

Kenya has enacted the Civil Aviation (Unmanned Aircraft Systems (UAS)) Regulations 2020 to regulate various aspects of operating, owning or otherwise dealing in UAS, commonly referred to as drones. As expected, the Regulations address security, safety, and privacy concerns arising from the operation of UAS. This article analyses the unique privacy concerns arising from use of civilian UAS; determine adequacy of the drone-specific protection mechanism adopted under the Kenyan law; and determine the role played by the Regulation in balancing the privacy concerns of the citizenry in light of the intrusive nature of drone use. It is observed that other than creation of institutions, the Kenyan legal framework adopts rules on distance between objects and drones, and on fixing of photographic apparatus on drones as crucial means of addressing privacy concerns. Comparatively, however, privacy issues remain peripheral in comparison with the prominence given to security and safety issues in drones’ operations. This article posits that the prospects of addressing the privacy concerns are donned with challenges arising from the peripheral role of privacy. Consequently, it moots that this is possibly influenced by similar inadequacies existing under international law as principally set down under the Chicago Convention of 1944.
Civil Aviation, unmanned aircraft systems, regulations, drones, privacy, Kenya, ICT
Spain’s Challenges in the Aerospace Field: Towards the Creation of a Spanish Space Agency and the Adoption of a Global Space Law*
Authors: De Faramiñán Gilbert Juan Manuel 
Published: May 2022

This article analyses Spain’s progress in aerospace matters and the aspects that still need to be developed, such as creating a Spanish Space Agency and drafting a Law on Outer Space Activities, as other neighbouring countries have done.
Spain, ESA, CDTI, INTA, Spanish Aerospace Security Strategy, Spanish Space Agency, Spanish Space Law
Consumers, Air Carriers and Workers in the European Union: Two Sides of the Triangle
Authors: Drew Sandhya , Truxal Steven 
Published: May 2022

While consumers in the European Union (EU) are generally afforded a high level of protection, the law on air passenger rights, by example, draws debate over the cost of such protection. In the absence of a clear definition of ‘extraordinary circumstances’ in Regulation (EC) 261/2004, the Court of Justice of the European Union (CJEU) has not always balanced consumer interests with business realities in its many preliminary rulings on interpretation of these words. Workers joined this picture in the case of Airhelp/SAS [2021], in which the CJEU held that a lawful strike by an air carrier’s own pilot unions does not amount to ‘extraordinary circumstances’. This article explores this ruling in the light of EU air passenger rights and social dialogue objectives.
air passenger rights, compensation, collective bargaining, social dialogue
COVID-19 Related State Aid for the Airline Sector: EU Courts Not Hesitant to Remove the Commission’s Stamp of Approval
Authors: Stirling Grant 
Published: May 2022

This article considers the significant amounts of State aid provided to European airlines in relation to the Covid-19 pandemic, three recent challenges in the EU General Court to the Commission’s decision to approve specific State aid measures and the consequences of those cases for the industry going forward. It is argued that the two successful challenges to Commission decisions approving aid are significant, because they confirm that the EU courts will not hesitate – despite the unprecedented financial damage to the airline industry caused by the Covid-19 pandemic – to annul Commission decisions approving aid where the reasoning is unsatisfactory. Equally, it is emphasized that the General Court did not find the State aid authorized by the Commission decisions in question to be unlawful as such, and the Court’s preferred remedy would suggest that the court was keen to avoid such an outcome, if possible. Furthermore, the principle of legitimate expectations would seem to render it unlikely that recipients of Commission-approved State aid will be required to repay that aid. Finally, it is argued that Covid-19 related State aid is liable to have caused some competitive distortions in the sector and that regulation of the industry needs to be attentive to this going forward.
State Aid, EU Law, Covid-19, Airline Industry, Legitimate Expectations
European Union Competition Law Developments in the Aviation Sector: July to December 2021
Authors: Strom Martin 
Published: May 2022

The second half of 2021 has seen the aviation industry continue to grapple with the impact of the on-going Coronavirus (COVID-19) pandemic, as travel restrictions and similar adjustments have been required in a number of jurisdictions.
Key developments included in this article include:
– A number of addressees of the European Commission’s (the ‘Commission’) air cargo cartel case, which imposed significant fines on participating airlines, have lodged claims against the Commission seeking compensation as a result of the latter’s refusal to pay interest on fines imposed which the Commission repaid to airlines following the EU court’s annulment of the original cartel decision.
– The Commission has closed its investigation into Amadeus and Sabre over their contractual terms governing the distribution of airline tickets in agreements between airlines and travel agents, citing insufficient evidence that the arrangement had restricted competition; and
– The seismic impact of the on-going pandemic continues to give rise to a great number of State Aid notifications to various beneficiaries in the aviation sector, with a commensurate uptick in the number of legal challenges before EU courts. As with 2020, Ryanair has continued to be particularly active in challenging these measures.
This article summarizes the main developments over the past 6 months and aims to provide the reader with an overview of each of these developments.
aviation, airline, regulation, competition and anti-trust