bluuebunny/crossref_metadata_2025_split huggingface dataset:
Transfer Pricing and Related Party Transactions: A Bibliometric Analysis
Authors: Capatina-Verdes Neli 
Published: October 2022

Abstract
In order to create complex business structures and to obtain economic benefits, multinational companies have given rise to transfer pricing. Due to their importance, it has been possible to expand international trade to a higher level. This study focuses on the issue of transfer pricing and related party transactions (RPT), with the aim to overview the productivity and impact of research in transfer pricing and RPT area highlighting the main research trends in the field. 3885 papers extracted in February 2022 from Web of Science and Scopus databases were examined and basic topics debated in research between 1968 and 2021 were identified. The search words used are transfer pricing and RPT. Based on results obtained, the level of development and the main tendencies in terms of impact, core publications, topics, authors, institutions and countries were identified. The analysis of the conceptual structure of keywords via VOSviewer allowed us to obtain their graphic visualisation and to categorise them through their degree of interaction in eight research directions: transfer pricing taxation, accounting, theoretic and economic context, sustainability, innovation and ethics of transfer pricing, RPT disclosure, firm performance, RPT and earnings management, and the fraudulent use of transfer pricing and RPT. The results of bibliometric analysis are helpful to identify the most suitable journals for publication, potential collaborators, and areas for research regarding transfer pricing and RPT issues.
Development of bioflavonoid containing chemotherapeutic delivery systems for UV-damaged skin and kangri cancer
Authors: Sharma Harish , Sahu Gyanesh Kumar , Kaur Chanchal Deep 
Published: October 2022

Abstract

Background
The lower abdomen and inner thighs are most likely to become affected by kangri cancer because those areas are exposed to continuous exposure to kangri.

Objective
In this article, formulation and characterization of a water-in-oil microemulsion of 5-fluorouracil with rutin (R-5FU) for better skin penetration and inhibition of kangri cancer (skin cancer surfactant) is discussed.

Method
To produce R-5-FU microemulsions, surfactant-cosurfactant was mixed with oil. Distilled water was added dropwise with the help of a burette by gentle stirring at a constant temperature. The surfactant and co-surfactant were mixed into three particular ratios 1:1, 2:1, and 3:1. Further characterizations were performed, such as visual inspection and thermodynamic stability including a stress test and centrifugation. In visual inspection included assessment of the colour, homogeneity, and odour of the formulation of FU microemulsion.

Result
All three microemulsions, labeled RME1, RME2, and RME3, are highly stable. An oval shape of surface morphology of 5-FU was noticed by using a TEM image. The viscosity of RME3 was found to be 17.25±0.22 pa-s. The average globule size was 100–300 nm for all three RME. The results of human cadaver skin permeability are almost of the same pattern, butRME3 indicates the best skin permeability with negligible side effects on the skin.

Conclusion
The quantity of 5-FU released from all formulations at 3-hr ranged from 95.57% to 83.67%. None of the three formulations resulted in skin irritation, with irritancy score of zero (IS=0). Observation revealed no lysis, hemorrhage, or coagulation after application.
Social and fiscal impacts of statutory minimum wages in EU countries: a microsimulation analysis with EUROMOD
Authors: Grünberger Klaus , Narazani Edlira , Filauro Stefano , Kiss Áron 
Published: October 2022

Abstract
This paper analyzes the effects of hypothetical MW (HMW) increases on social and fiscal outcomes in 21 European Union (EU) countries with a statutory national MW (NMW) based on a microsimulation approach using EUROMOD. The methodological challenges related to the use of available EU household survey data are described, along with the choices made to address these challenges. The paper assesses hypothetical scenarios in which countries with a statutory NMW increase their minimum wage (MW) to various reference values, set in relation to the gross national median and average wage. The model simulations suggest that MW increases can significantly reduce in-work poverty, wage inequality, and the gender pay gap, while generally improving the public budget balance. The implied wage increases for the beneficiaries are substantial, while the implied increases in the aggregate wage bill are generally modest. Extensions explore possible effects on employment and labor supply at the intensive margin.
Butterfly Pests (Lepidoptera) Occurring on Vegetable Crops in Poland
Authors: Szwejda Jerzy Henryk 
Published: October 2022

Abstract
There are over 2,240 butterfly species of Lepidoptera belonging to 17 families recorded in Poland. Of those, 63 phytophagous species have been noted in vegetable agrocenoses at a level of pest status. They constitute 18% of all harmful entomofauna found on vegetable crops. The species described in this paper are common on all vegetable crops growing in Poland, and all parts of plants. The most abundant pests found on aerial parts of crops include the silver Y moth (Autographa gamma), which causes damage to 20 species of vegetables, and species belonging to the genera Mamestra, Lacanobia and Anarta, which feed on more than 10 vegetable species. Of the polyphagous leaf roller moths (Tortricidae), the most numerous are the species belonging to the genus Cnephasia. Periodically, they pose a significant threat, among others for beetroot, pea, cucumber, and lettuce. The diamondback moth (Plutella xylostella) and the cabbage butterfly (Pieris rapae) are dominant butterfly pests on brassica vegetables. A component of harmful entomofauna on onion crops is leek moth (Acrolepiopsis assectella), a species permanently dominant on onion vegetables in Poland since 1930s. The species of the family Depressariidae cause the greatest damage on the generative organs of seed crops, mainly of dill, carrot and parsley. Underground parts of vegetable crops are damaged by cut-worms (Noctuidae), which belong to the group of soil-borne pests. Among more than 60 species belonging to this family, nine cause the greatest damage to vegetable crops. The turnip moth (Agrotis segetum), as a dominant species in recent years, accounted for about 80% of cutworms damaging vegetable crops, and prefers onion, leek, carrot, parsley, celery and corn. Although the European corn borer (Ostrinia nubilalis) is considered a polyphagous species, it forms the most abundant populations on maize out of all other crops.
The Real Share of the Morphological Components of Municipal Waste Generated in Municipal Systems in Poland
Authors: Waszczyłko-Miłkowska Beata , Kamińska-Borak Jolanta , Bernat Katarzyna 
Published: October 2022

Abstract
The aim of this study was to determine the real share of the morphological components of the municipal waste generated in the municipal systems in Poland (all municipal waste collected from the communes). So far, the analysis of the morphological composition of municipal waste has not involved all of the waste streams. In addition, it is necessary to use factors for correcting estimates of waste mass to prevent false increases in the mass of certain groups of waste. Determining the real morphological composition of municipal waste is necessary for proper calculation of the levels of readiness for the re-use and recycling of municipal waste. This study shows that bio-waste accounted for the largest mass share of 28.68%, followed by paper, glass, and plastic, constituting 10.78%, 10.59%, and 10.29%, respectively. This study reveals the proportion of the rubble and mineral fractions is 6.60% in total; however, these fractions should not be found in municipal waste, according to the given definition of this waste and the indicated codes for municipal waste. The content of <10 mm and 10–20 mm fractions was high, amounting for a total of 11.60%. The <20 mm fine fraction contained, among other components, glass, earth, bio-waste, plastics, ceramics, and small stones. The following conditions contributed to the high share of the fine fraction: the crumbling of various groups of waste, the time of storage at the place of production, incorrect separate collection of waste by primary producers, and the means by which it was transported to waste treatment plants. This causes the morphological composition of the generated waste to differ from that of the waste supplied for treatment. For this reason and others, it is necessary to change the methodology for determining the morphological composition of municipal waste generated in the Polish municipal systems.
Solid Mineral Potential and Geothermal Energy Reserve of Northern Basement Complex, Nigeria
Authors: Ifeanyi Okechukwu Stephen , Ifeanyichukwu Opara Alexander , Chidozie Chikezie Peter , Casmir Akaolisa Chukwuemeka , Emeka Okoli Austin , Charles Agoha Chidebere 
Published: October 2022

Abstract in English
The spectral analysis of aeromagnetic data over the study area (Northern basement complex, Nigeria) revealed the existence of two major source depths. The second segment of the spectrum layer shows shallow sources ranging in depth from 0.135 km to 0.201 km, with an average depth of 0.140 km. The depth to the basement or deeper source ranges between 1.655 km and 2.021 km, with an average depth of 1.882 km. The Precambrian basement is reflected in the deeper sources, beginning with the first segment of the power spectrum. Structural and topographic relief of the basement surface, lateral differences in basement susceptibilities, and intra-basement features such as faults and fractures contribute to the variation in basement composition. The mean thickness of sediments in the study area is represented by the D2 values obtained from the spectral plots. The depths revealed by this study appears to be reasonable and consistent with previous researchers’ findings. Tectonically active regions have a major impact on heat flows. The average heat flow in thermally normal continental regions is reported to be above 60 mW/m2. Values between 80 and 100 mW/m2 indicate a good geothermal source; values in excess of about 80–100 mW/m2 indicate anomalous geothermal conditions.
Pembuatan biskuit bergizi untuk pemenuhan kebutuhan nutrisi anak balita penderita gizi kurang di Kecamatan Syiah Kuala (Processing nutritious biscuit product as supplementary nutrition for malnourished toddler in Syiah Kuala Sub-District)
Authors: Sufiat Suryati , Lubis Yanti Meldasari 
Published: October 2022

The aim of this community service activity was to increase the knowledge of health workers and mothers at the integrated healthcare centers (Posyandu) how to make biscuits from banana flour, red bean flour, and green bean flour as a supplementary nutritional product of malnourished toddlers in Syiah Kuala Sub-district. The methods were survey, socialization, and practicing of making biscuits from Awak banana flour, red bean flour, and mung bean flour involving mothers of the toddlers, heads of health centers, and Posyandu cadres. Based on the observation during the programs, the participants were very disciplined and enthusiastic in participating in all activities. Also, the participants were capable of making the biscuits product. Based on the proximate analysis conducted at the Laboratory of Baristand (Research and Standardization Center) in Banda Aceh, every 100 grams of the biscuit contains the nutritional content of carbohydrates 29.98%, protein 6.57%, fat 37.28%, water content 0.58%, ash content 1.72%, and calories 328.17 kcal. It can be concluded that 100 grams of biscuit can supply the nutritional needs of malnourished toddlers as much as 328.17 kcal from the dietary needs of 1.620 kcal per day.
Nyèn kal ngisidang bangkéné? Shifting Relations of Neighborliness and Family in Bali
Authors: Fox Richard 
Published: October 2022

Balinese forms of social organization, collective labor and solidarity are gradually being transformed – and often displaced – by new social institutions and their attendant ideals, desires and pleasures. The rise of the nuclear family, as a new social ideal and institution, is one the more important developments in this connection. This essay examines rival conceptions of the family, and of household economy, that underpinned a debate that took place in a southerly Balinese ward over the provision of neighborly assistance during six-monthly odalan ceremonies. The analysis provides insight into how social and cultural transformation is understood and experienced at the level of day-to-day life.
Dekonstruksi Ideologi di Balik Perubahan Tegalan Menjadi Hutan di Desa Riang Gede Tabanan Bali
Authors: Ariyani Luh Putu Sri , Mariyati Tuty , Bawa Atmadja Nengah 
Published: October 2022

Pemanfaatan tanah tegalan oleh petani sangat rendah bahkan termarginalisasi sehingga banyak tegalan yang tidak terurus dan berubah menjadi alas atau hutan. Penelitian ini memakai pendekatan kualitatif terfokus pada masalah latar belakang tegalan menjadi alas dan implikasinya terhadap kelangsungan tegalan sebagai sistem pertanian di Desa Riang Gede, Tabanan Bali. Hasil penelitian menunjukkan perubahan tegalan menjadi alas karena ideologi yang dianut oleh petani dan pemerintah, yakni pembangunanisme dan ideologi pasar. Hal ini dilengkapi dengan binerisme yang menempatkan tegalan serba berkonotasi negatif daripada sawah, sehingga petani lebih mengutamakan sawahnya. Binerisme berlaku pula pada generasi muda yang secara konotatif menilai pekerjaan sebagai petani adalah serba negatif daripada pegawai. Aneka ideologi ini berkaitan untuk menjadikan tegalan sebagai sistem pertanian yang tidak memiliki nilai guna, nilai ekonomis, nilai tanda, dan nilai simbolik bagi petani. Dengan demikian tidak mengherankan jika Petani ingin meniadakan tegalan dengan cara menjual, sehingga terjadi komodifikasi terhadap tegalan.
Kata kunci: ideologi, tegalan, alas, marginalisasi, dan komodifikasi
Wisata Virtual: Keterlibatan Masyarakat Bali Aga dalam Promosi Pariwisata Virtual di Masa Pandemi Covid-19 di Bali Utara
Authors: Dini Andiani Nyoman , Arismayanti Ni Ketut , Anwar Sani Fitria Earlike , Wiarti Luh Yusni 
Published: October 2022

Five Bali Aga (Old Balinese) tourist villages in Banjar District, North Bali, collaborated to promote their tourism potential through virtual tours two times during 2021 by bringing up different topics each time. This study analyses the process and the community involvement during implementation of virtual tour and also themes that were provided for the virtual tours. In collecting data, this qualitative study involved a literature review, participatory observation, and interviews. Data were analysed using marketing theory and community-based tourism theory. The analysis shows that Bali Aga tourist villages were very active in preparing attractions and conducting the virtual tours. This article contributes to our understanding that virtual tour as a new form of marketing communication in promoting tourist destination virtually. Moreover, virtual tours are not only for tourism promotion but are also useful for helping the community in maintaining their spirit to manage tourist attractions during the pandemic.
Patuh dan Acuh Tak Acuh: Respons Masyarakat terhadap Komunikasi Kebijakan Penanganan Covid-19 Pemerintah Provinsi Bali
Authors: Suardana Gede , Widhiasthini Ni Wayan 
Published: October 2022

Effective communication strategies are needed in handling Covid-19. The Bali Provincial Government uses a ritual-based communication strategy in its Covid-19 handling policies. This study aims to examine the effectiveness of the communication strategy on the level of community compliance. The conducted qualitative research was from April 2020 to August 2021. In-depth interviews with council of the Parisada Hindu Dharma Indonesia (PHDI) Bali, Traditional Village Assembly (MDA) Bali, and the community. Observation of public response and study of mass media and social media literature. The data were analyzed using a critical approach to cultural studies emphasizing ritual-based communication strategies and community responses. The results showed a change in the community's comeback from a high level of compliance to indifference. This article offers a message that the priest must convey ritual-based communication as a referent of power, not otherwise taken over by structural strength so that the community still obeys the directive.
Merintis Wisata Tematik Edukasi Kopi di Bali Utara sebagai Pemulihan Ekonomi Pasca-Pandemi Covid-19
Authors: Koerniawaty Francisca Titing , Sudjana I Made 
Published: October 2022

This study was to design a coffee education thematic tourism model which could be implemented in Bongancina village as well as in other villages that have similar potential in North Bali. The model was designed by R&D research approach by collecting the data through participatory observations in January, March and September 2021. In-depth interviews and FGDs were also conducted in obtaining the village potencies. The results indicated that a coffee education thematic tourism model was designed by considering the concepts of 4A and CI which included of two coffee education thematic and four additional tour packages which were specified into forty-four tourist attraction criterias. The six tour packages included Bongancina Coffee Skills Program, Bongancina Hidden Coffee Bar by the River, Bongancina Cooking Class, Bongancina Culture Class, Bongancina Adventure, and Bongancina wellness. This model gives spacious rights to villagers to be directly involved in every tourism activity in recovering economy the post-pandemic Covid-19.
Peningkatan Keterampilan Dasar Mengajar Guru Melalui Scientific Model Supervision Directive Approach
Authors: Lumbanbatu Johannes Sohirimon , Sihotang Din Oloan 
Published: October 2022

One of the goals of teacher supervision is to improve skills and competencies in classroom learning. So that the purpose of this study is to find out how to improve the basic skills of teaching productive teachers of Vocational High School Arina through the application of scientific model supervision with a directive approach. The subjects of this study were 5 (five) productive teachers. The research design used was school action research which was carried out in two cycles. The results showed an increase in each skill from cycle I with an average value of 71 with a sufficient value category to an average score of 87 in the second cycle with a good score category. Thus this action research shows that the application of scientific model supervision with a directive approach can improve the basic skills of teaching productive teachers at Vocational High School Arina Sidikalang.
Pesantren Sebagai Wadah Building Character Santri
Authors: Izza Putri Elfa Nur , Azizi M. Fajar Al 
Published: October 2022

Abstrak
Dewasa ini banyak keluarga yang kembali melirik Pondok Pesantren sebagai sarana pembinaan moral, karena para orang tua menilai bahwa Pondok mampu menjawab berbagai tantangan dan permasalahan pendidikan kontemporer dengan proses pendidikan dan pengajarannya yang lebih terpadu sehingga mampu lebih efektif membentuk karakter siswa.Siswa yang tinggal di pondok pesantren diasumsikan akan mendapat pembinaan yang lebih mendalam dan terstruktur daripada siswa yang tidak tinggal di pondok. Penelitian ini berfungsi untuk mengetahui apakah terdapat perbedaan karakter antara siswa yang tinggal di pesantren dan tidak di pesantren. Metode penelitian yang digunakan di dalam penelitian ini adalah metode deskriptif analisis dengan pendekatan kuantitatif. Penelitian ini menggunakan analisis komparasional, yaitu dengan cara membandingkan akhlak siswa berdasarkan perbedaan lingkungan tempat tinggal. Hasil penelitian ini yaitu siswa yang tinggal di pondok pesantren memiliki karakter yang lebih baik dalam pada kategori Akhlak kepada Alloh, Akhlak kepada diri sendiri, akhlak kepada sesama dan akhlak kepada lingkungan. Hasil t-test menunjukkan bahwa terdapat perbedaan yang signifikan tentang karakter siswa yang tinggal di lingkungan keluarga dengan siswa yang tinggal di lingkungan pesantren.
Kata Kunci: Karakter, siswa yang tinggal di pesantren, siswa yang tinggal di rumah
Abstract
Nowadays, many families are turning their attention back to Islamic boarding schools as a means of moral development, because parents consider that Islamic boarding schools are able to answer various challenges and problems of contemporary education with a more integrated education and teaching process so that they can be more effective. It is assumed that students who live in Islamic boarding schools will receive more in-depth and structured guidance than students who do not live in Islamic boarding schools. This study serves to determine whether there are differences in character between students who live in Islamic boarding schools and those who do not. The research method used in this research is descriptive analysis method with a quantitative approach. This study uses comparative analysis, namely by comparing the morals of students based on differences in the environment they live in. The results of this study are students who live in Islamic boarding schools have better character in the categories of morality to Allah, morality to oneself, morality to others and morality to the environment. The results of the t-test showed that there were significant differences in the character of students who lived in a family environment with students who lived in an Islamic boarding school environment.
Keywords: Character, students who live in boarding schools, students who live at home
Hubungan Pengetahuan Tentang Virus Dan Kepatuhan Prokes 5-M Siswa
Authors: Riyanti Hurip Budi , Sulistyaningsih Endang 
Published: October 2022

In the verse of Yaseen 36 it is written that there is something unknwon to people at the time. Today we know there is supermicroorganism - that is virus. Virus is the cause of some infection like what happened since early 2020 when the pandemy occurred. The virus is beta-coronavirus novel. This is the new type of corona. It is the cause of Coronavirus Disease 2019 (Covid-19).
Some efforts to overcome the disease includes health protocol such as 5 M in Bahasa Indonesia (wearing mask, washing hands, physical distancing, avoiding crowd, and limiting mobility). Implementation of the health protocol is limited when the public does not support. Public compliance to the policy is influenced by several factors like age and education. The objective of the research is to find out the corelation betweeen knowledge about Covid-19 with compliance to health protocol (5M). I use methodes of survey by filling out questionnaire to students of SMP Islam Al Aszar 10, Kembangan, Jakarta. The result is calculated by using linier equation between knowledge and compliance.
Intercept (a)= 60,34641; slope (b)= 0,358306 and corelation (r)= 0,949393. X is knowledge and Y is complaince. From the research we come to a conlusion that some knowledge is still lacking like the life of virus, prevention of cantagion, the size of virus and covid-19. But they comply woth the health protocol of 5 M, seen from slope 0,358306. Although knwledge (X) is low , Y (compliance) high almost the same .
It is because the government, the school and the researcher have given some informations about the importance of health protocol of 3 M and now 5 M.