bluuebunny/crossref_metadata_2025_split huggingface dataset:
Faktor-Faktor Yang Berhubungan Dengan Kelelahan Kerja Pada Pengendara Ojek Online Di Jakarta Timur Tahun 2018
Authors: Elwindra Elwindra , Rizal Muhammad 
Published: May 2022

Ojek adalah salah satu moda transportasi kendaraan bermotor andalan untuk banyak masyarakat di Indonesia. Kemampuan moda transportasi ini yang lebih dinamis membuatnya banyak digemari masyarakat untuk menjangkau kawasan yang jauh dari halte, terminal, atau transportasi publik lainnya. Maraknya bisnis ojek online kadang tidak diimbangi dengan jam kerja mengemudi. Hal ini akan menyebabkan kelelahan pekerja ojek tersebut walaupun mereka tidak menyadarinya. Kelelahan pada seseorang pekerja biasa terjadi karena berbagai penyebab diantaranya karena beban fisik maupun mental yang berlebihan. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang berhubugan dengan kelelahan kerja pada pengemudi ojek online tahun 2018.
Desain penelitian ini merupakan penelitian analitik dengan menggunakan pendekatan Kuantitatif. Desain penelitian yang digunakan adalah cross sectional study dengan pendekatan observasional. Populasi dalam penelitian ini adalah pengemudi ojek online di wilayah Jatiwaringin, Jakarta Timur, yang berdasarkan informasi awal didapatkan jumlah 184 orang pengemudi ojek online. Sampel penelitian sebanyak 80 pengemudi yang diambil secara aksidental. Pengambilan data ini di lakukan selama kurang lebih tiga bulan dimulai dari bulan Maret sampai Juli 2018. Analisis data secara deskriptif untuk masing-masing variabel yang diteliti. Analisis bivariat dilakukan terhadap dua variabel yaitu kepatuhan penggunaan APD yang berhubungan dengan kejadian kecelakaan kerja. Uji statistik dalam penelitian ini adalah uji chi-square.
Mayoritas pengemudi ojek online berusia kurang dari 30 tahun, dengan pendidikan SMA dan status perkawinan sudah menikah. Sedangkan waktu kerja terbanyak lebih dari 8 jam/hari. Hal ini sesuai dengan beberapa penelitian sejenis. Pengemudi ojek terbanyak memiliki indek massa tubuh yang normal dengan keluhan kelelahan ringan. Beberapa penelitian serupa juga sama temuannya. Hasil uji statistik pada lima variabel yang diduga berhubungan dengan kelelahan kerja yaitu umur, tingkat pendidikan, status perkawinan, lama kerjadan IMT ternyata tidak ada yang bermakna.
Gambaran Faktor-Faktor yang Mempengaruhi dalam Pemakaian APD pada Pekerja di Balai Yasa Manggarai PT. KAI
Authors: Prihatini Fitria , Kanza Mutiara 
Published: May 2022

Pengendalian bahaya dengan menggunakan APD tidak akan maksimal jika pekerjanya sendiri tidak menggunakan, walaupun dari pihak perusahaan sudah menyediakan. Angka kecelakaan kerja dan penyakit akibat kerja di Indonesia dirasa masih cukup tinggi. Salah satu penyebabnya adalah masih rendahnya kesadaran pengusaha dan karyawan akan pentingnya penerapan K3, salah satunya dalam pemakaian APD. Penggunaan APD adalah tahap akhir dalam pengendalian bahaya. Tujuan penelitian ini secara umum untuk mengetahui Gambaran Faktor-Faktor yang Mempengaruhi dalam Pemakaian APD pada Pekerja di Balai Yasa Manggarai PT. KAI.
Jenis penelitian adalah penelitian kualitatif dengan fokus penelitian ini diarahkan pada Faktor-Faktor Yang Mempengaruhi Perilaku Pemakaian APD. Penelitian dilakukan di unit Bogi Balai Yasa Manggarai Daerah Khusus Ibukota Jakarta. Waktu penelitian dilaksanakan pada bulan Mei sampai dengan Agustus 2018. Penelitian dilakukan dengan melibatkan enam informan. Pengambilan data dilakukan dengan cara wawancara, telaah dokumen dan observasi. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling . Analisis data yang dilakukan dengan teknik triangulasi.
Penelitian mendapatkan hasil bahwa pengetahuan pekerja mengenai APD sudah cukup baik, namun masih ada pekerja yang kurang disiplin dengan tidak mau memakai APD. Fasilitas APD sudah cukup terpenuhi, namun masih ada beberapa APD yang belum tersedia dengan baik. Instruksi pemakaian APD sudah dilakukan dengan baik dan jelas, namun masih ada pekerja yang tidak disiplin tidak mendukung penggunaan APD saat bekerja. Pekerja menyatakan bahwa mereka belum mendapatkan pendidikan terkait K3 secara langsung namun hanya melalui slogan-slogan yang ada di tempat kerja, juga hanya sosialisasi dari manajemen. Sebagian pekerja sering tidak menggunakan APD saat berkerja dengan alasan gerah, panas dan tidak nyaman memakai APD. Sebagian lain menyatakan bahwa tetap selalu memakai APD saat bekerja.
Étude du potentiel biotique du parasitoïde Encarsia sophia dans des conditions contrôlées
Authors: Ben Belgacem Ali , Belkadhi Mohamed Sadok 
Published: May 2022

Bemisia tabaci Gennedius (1889) est un ravageur phytophage affectant diverses cultures partout dans le monde. La lutte biologique contre B. tabaci se base sur l’utilisation de ses ennemis naturels surtout les parasitoïdes et les prédateurs. Dans ce contexte, plusieurs espèces parasitoïdes du genre Eretmocerus et Encarcia et des prédateurs (comme Nesidiocoris tenuis) dont l’efficacité a été prouvée, sont utilisées dans la lutte contre cette mouche blanche.
L’évaluation des potentialités du parasitoïde indigène Encarsia sophia a montré une performance à limiter les populations de B. tabaci dans les serres géothermiques dans le Sud Tunisien. Cependant à 25°C et à une humidité relative variable entre 55 et 75%, le taux de parasitisme d’E. sophia des larves L2, L3 et L4 de B. tabaci sur culture d’aubergine est de 14,72 ± 5,60%.
Il est conclu que l’usage cet ennemi indigène de B. tabaci peut remédier la multiplication de ce ravageur.
The Widening Gap Under the Internal Revenue Code: The Need for Renewed Progressivity
Authors: Lindsey Vada Waters 
Published: May 2022

“I have never viewed taxation as a means of rewarding one class of taxpayers or punishing another. If such a point of view ever controls our public policy, the traditions of freedom, justice and equality of opportunity, which are the distinguishing characteristics of our American civilization, will have disappeared and in their place we shall have class legislation with all its attendant evils.” Andrew Mellon (1924)The words written by Andrew Mellon more than 75 years ago represent an idealistic view of the tax system. Despite the ideas expressed by Mr. Mellon, it is difficult to devise a tax scheme that conforms to his standards. Our present scheme of taxation is intended to promote vertical equity, which means that the higher income taxpayer should pay a higher level of taxes based on an abilityto-pay concept. In theory, this objective is met by the progressive tax structure imposed under the Code. Arguably, a progressive tax system is inconsistent with the principles expressed by Mellon because of the purported penalty levied against high-income taxpayers in the form of inflated tax rates and the reward bestowed on low-income taxpayers in the form of lower tax rates. In reality, a progressive tax system does not reward or punish one class of taxpayers over another, but it is necessary to ensure that taxpayers do not pay more tax dollars to finance the government than they can afford. A progressive tax scheme is also necessary to enable every taxpayer to retain sufficient income to live above the poverty threshold. To the extent that a taxpayer lives below the poverty threshold, that taxpayer should not be required to pay income taxes. The current tax scheme is only partially successful in preventing taxpayers’ after-tax income from falling below the poverty threshold.
Book Tax Conformity for Financial Instruments
Authors: Keinan Yoram 
Published: May 2022

Since the introduction of the corporate income tax in the United States in 1909, both lawyers and accountants have discussed whether to allow corporate taxpayers to use income reported by corporations to their shareholders on their financial reports under Generally Accepted Accounting Principles (“GAAP”) as the basis for imposing corporate income tax. Similar discussions have taken place in other countries, particularly in Europe in recent years. As of today, several countries apply general book-tax conformity, while several others apply it only to financial instruments. In the United States, limited booktax conformity already exists, to some extent, in the tax law, under the clearreflection-of-income principle contained in section 446, and in other specific provisions. Commentators agree, however, that currently, a general book-tax conformity regime for corporate tax is not feasible. In addition, courts often discuss the different roles of tax and accounting rules, generally concluding that tax does not have to follow books in all cases.
Sharing Bank Deposit Information With Other Countries: Should Tax Compliance or Privacy Claims Prevail?
Authors: Blum Cynthia 
Published: May 2022

A proposed regulation issued as one of the final acts of the Clinton Administration would have required U.S. banks to routinely file with the IRS reports identifying nonresident alien individuals receiving payments of interest and the amount of such interest. U.S. bank deposit interest paid to nonresident aliens is exempt from U.S. tax, and previously only payments to Canadians were required to be reported to the IRS. Intense opposition to this regulation was expressed by bankers and other organizations, such as the Center for Freedom and Prosperity, as well as by Governor Jeb Bush of Florida (where bank deposits are held by many residents of Latin America). This opposition led the Bush Administration to withdraw the proposed regulation but to replace it with a similar proposed regulation applicable only to residents of 16 countries (12 member countries of the European Union, as well as Canada, Australia, New Zealand, and Norway). While the new proposed regulation has also attracted fierce opposition, the Bush Administration has continued to defend it (but has not yet finalized it).
The Good, the Bad, and the Ugly in Post-Drye Tax Lien Analysis
Authors: Johnson Steve R. 
Published: May 2022

The general federal tax lien attaches to "all property and rights to property, whether real or personal" which belong to the delinquent taxpayer. In most cases in which the IRS takes enforced collection action based on its lien, there is little doubt that the property the IRS is pursuing constitutes "property [or] rights to property." The easiest cases, of course, are those in which the tax delinquent is the fee simple owner of realty or personalty. The IRS typically goes after such assets first because the tax lien obviously attaches to them and they are relatively easy to convert into cash to pay the liability. If such assets are unavailable or have been exhausted, the IRS may pursue items involving less than fee simple ownership. As it does so, the question may arise whether the items constitute property or property rights. The Supreme Court has repeatedly stressed that the language of section 6321 "is broad and reveals on its face that Congress meant to reach every interest in property a taxpayer might have. Despite this expansive construction, controversies as to the reach of the general lien are perennial. Whether a given interest constitutes "property [or] rights to property" for section 6321 purposes has been litigated in hundreds of cases.The most challenging of these controversies involve one or more of three situations. First, the taxpayer's interest may not yet have ripened (and may never ripen) into full possession or control of the underlying property. A continuum exists from mere hope, to expectancy, to contingent interest, to present possessory interest. Second, the taxpayer's interest may be shared with others. It may be undivided not individual, joint not single, or fractional. Third, restrictions may exist, under the instrument governing the property or under state law, on the taxpayer's ability to use or dispose of the property or on the ability of the taxpayer's creditors to reach the property or the taxpayer's interest in it. The more the taxpayer's interest diverges from fee simple ownership, because of one or more of these situations, the more likely is an argument that the tax lien does not attach to the interest because it is not "property [or] rights to property."
The De-Gentrification of New Markets Tax Credits
Authors: Groves Roger M. 
Published: May 2022

"I am concerned and I am frustrated because I don't know what the alternates are...It clearly isn't racist; its economics. The real question you have to ask yourself is: Is this good orbad?"-Norman Rice, former Mayor of Seattle, On gentrification in that cityUrban America is in a state of crisis. A huge pool of America's resources is increasingly disconnected from mainstream society. That pool is within the core of major cities and particularly includes African American and Hispanic male youth. By way of illustration, more than half of all core city African American men do not finish high school. The correlation between drop-out rates, unemployment, and incarceration is profound. As of 2004, 72% of African American dropouts who are in their 20's are unemployed, up from 65% in 2000.s Incarceration levels are at historic highs and increasing, where by their mid-30's, 6 in 10 of these high school drop outs have spent time in prison. That rate is four times higher than that of Black men in South Africa under the apartheid regime. Seventy-five percent of African American males incarcerated in Baltimore Maryland did not graduate from high school. The infant mortality rate among all African Americans is more than twice the national average, and is much worse among the poor in the core of urban America. After the Katrina floodwatershave receded, some see an opportunity to buy low and sell high. But themuted voices of the poor cry to keep what they had.' For them it was aKatrina moment. For the urban core poor across the nation, it has been aKatrina erosion over the decades from a series of unnatural disasters.
Just Enough: Substantial Performance, Ministerial Acts, and the All Events Tests for Income and Expense Accruals
Authors: Walberg Glenn 
Published: May 2022

The tax law sets unrealistic expectations for accruing many income and expense items arising out of bilateral contracts. Under an accrual method, a taxpayer generally takes an income item into account when the taxpayer has a fixed right to receive it and takes an expense item into account when the taxpayer has a fixed liability to pay it. The tax law thus expects the taxpayer to determine when all events have occurred to make the right or liability unconditional. The taxpayer might find this determination easy if it were to exchange only one promise for one promise (e.g., seller only promises to perform services and buyer only promises to pay), use words establishing conditional relationships (e.g., the buyer promises to pay if and only if the seller performs the services), and experience nothing short of complete performance (e.g., the seller never provides nonconforming services). But the taxpayer probably doesn’t engage in those transactions very often.For most transactions, the taxpayer will find it difficult to determine whether all events have occurred to fix rights and liabilities from bilateral contracts. For example, consider a contract that contains a typical explicit requirement that a service provider submit an invoice to a client to receive payment for rendered services. Once the services have been performed, the accrual method rules contemplate that the parties will determine whether the submission of the invoice represents an event that must occur to fix the service provider’s right to income and the client’s liability to pay under the contract. That determination might prove difficult because some authorities and guidance have disregarded requirements to submit documentation whereas others have treated the satisfaction of such requirements as a prerequisite to any finding of fixed rights and liabilities. Aside from raising questions about how to reconcile the authorities and guidance, the differences in treatment highlight a larger issue that tax accounting rules occasionally require, but do not always permit—accruals prior to the full performance of all promises contained in bilateral contracts. As a consequence, taxpayers need to consider whether the occurrence of substantial performance, rather than full performance, represents the last event that must occur to fix rights and liabilities for tax purposes.
Tax Neutrality and Tax Amenities
Authors: Hasen David 
Published: May 2022

Efforts to identify and implement an appropriate tax neutrality benchmark have been persistent themes in scholarly and policy debates on international taxation for fifty years. This paper questions whether the concept of tax neutrality has been adequately specified for analyzing the efficiency properties of international tax systems. As distinct from the closed-economy setting, in the open-economy setting, neither tax revenues received nor the burdens that tax revenues pay for may be taken as fixed. Because tax revenues finance infrastructure and other productivity-enhancing goods — so-called “tax amenities” — and because capital burdens infrastructure, the reallocation of tax revenues among jurisdictions and the movement of assets and productive capacities across borders cause the amount of tax revenue collected in each jurisdiction to diverge from the revenue target. A consequence is that what are viewed as tax incentive effects, or distortions, improve productivity in some cases. Neutrality as a value, however, rests on the idea that tax incentive effects reduce efficiency by causing resources to be allocated away from some optimum non-tax-affected baseline; this idea is what justifies referring to tax-influenced allocations as distortions. An implication is that the baseline is not well specified in the open-economy setting.This article suggests that, in light of these considerations and of the difficulty in implementing a theoretically satisfactory specification of neutrality, an analysis focusing on the allocative, distributive, and competitive properties of international tax rules would be more helpful than one focused on their neutrality properties. A simple model relating tax revenue and population to productivity is offered.
Relighting the Charitable Deduction: A Proposed Public Benefit Exception
Authors: Gutting Kristin Balding 
Published: May 2022

"Let no man’s ghost say his training ever let him down."Throughout the country, firefighters risk their lives on a daily basis to keep the public safe. It is, therefore, imperative they receive the best possible training. One invaluable training method is live burn training, in which a structure is set on fire providing firefighters with “a level of realism that is unsurpassed.” Fire departments, both career and volunteer, as well as numerous municipal departments conduct various training exercises, including roof ventilation, domestic violence exercises, simulated meth lab explosions, room-to-room fire practice, firefighter survival techniques, arson investigation training, rescue techniques, and/or firefighter down techniques, through the donation of homes that are finally burned to the ground as part of live burn training.For over thirty-five years, relying on a United States Tax Court case, many believed a taxpayer could claim a charitable deduction for the donation of the taxpayer’s home to the local municipality for live burn training, while still retaining ownership of the underlying land (live burn donation). In 2004, however, the Internal Revenue Service (the Service) established a task force, charged with the sole purpose of extinguishing live burn donations, and requested that local municipalities not cooperate with taxpayers in executing the requisite paperwork in claiming a charitable deduction for a live burn donation. In 2009, the deductibility of a live burn donation was thrust into the public spotlight as the media publicized the Service’s attack on the charitable deduction claimed by Kirk Herbstreit, an ESPN commentator and former Ohio State quarterback, for the donation of his home to the local fire department. Soon after, in 2010, the live burn donation was back in the headlines as it was exposed that Oregon gubernatorial candidate, Chris Dudley, claimed a deduction on his 2004 federal income tax return for a live burn donation so he could build a new residence on the land. Consequently, in recent years, there has been much confusion and debate on whether live burn donations qualify for charitable deductions.
Citizens United, Tax Policy, and Corporate Governance
Authors: Behrens Michael A. 
Published: May 2022

These scenarios illustrate the ways in which the Citizens United decision might enable corporations to stage tax-motivated campaign interventions that benefit certain corporate stakeholders at the expense of others. The Court's holding that certain restrictions upon corporate political speech violate the First Amendment, while representing an incremental change to existing law, essentially removed limitations upon the exercise of political speech by corporations. The Court's decision drew immediate criticism from those concerned that corporate discourse would come to dominate the political process. Other observers were offended by the Supreme Court's basic premise in reaching its holding - that corporations,like individuals, possess free speech rights. It is this premise that gives rise to the subject of this paper, but in a slightly different context. After all, a key difference separates corporations and individuals. An individual speaks only for himself or herself when exercising the right to free speech. In contrast, a corporation is a legal construct that apportions power among shareholders, the board of directors, and corporate managers in the process known as corporate governance. Thus, a corporate campaign intervention, inasmuch as it involves the corporation "speaking" with one voice, cannot help but involve corporate governance issues.
Extinguishing and Amending the Tax-Deductible Conversation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman
Authors: McLaughlin Nancy A. 
Published: May 2022

The Internal Revenue Service‘s victory in Carpenter v. Commissioner represented an important step in the agency‘s ongoing efforts to both address abuses and establish precedent consistent with congressional intent in the conservation easement donation context. While Congress has clearly favored providing a charitable income tax deduction under Internal Revenue Code section 170(h) to encourage the donation of conservation easements, Congress also has been willing to do so only if the easements are "granted in perpetuity" to government and nonprofit holders "exclusively for conservation purposes" and the conservation purposes of such easements are "protected in perpetuity."
A TRADIÇÃO APOFÁTICA
Authors: Gonçalves Werbert Cirilo 
Published: May 2022

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Este artigo apresenta o tema do apofatismo. Na teologia, ele se apresenta como “teologia negativa” ou como renúncia (aphaíresis) à materialização de Deus em formulações conceituais, preferindo assim uma “teologia simbólica” que “celebra” o Sagrado com imagens ou ícones. Já na filosofia, aparece relacionado ao discurso negativo sobre o Ser ou ao Uno-bem; e, também, como crítica à teologia cristã por ter transformado Deus num ídolo noético, construído com argumentos metafísicos (ontoteológicos) e fixado em linguagem logocêntrica. E, no misticismo, o apofatismo entende a superioridade do “Mistério” - que é experienciado na mística - reconhecendo a sua “inefabilidade” e o seu “anonimato”, bem como a sua “niilidade”. Entre os nossos referenciais teóricos se destacam: Deirdre Carabine, Cristos Yannaras, Jean Luc-Marion e Vladimir Lossky. O resultado final é a concepção da existência de uma tradição apofática no cristianismo que tem a sua originalidade no “discurso negativo” dos filósofos da Grécia antiga, sua configuração em “teologia negativa” e na “mística de trevas” a partir da Patrística e como crítica às concepções ontológicas de Deus na modernidade e na contemporaneidade.