bluuebunny/crossref_metadata_2025_split huggingface dataset:
Home education as an alternative form of education in Poland: Management perspective
Authors: Berkowicz Aleksandra 
Published: January 2022

Abstract

Purpose
There is more and more literature dealing with home education, but this area still seems to be insufficiently explored. The aim of the article is to describe the processes and contexts of home education from the management perspective.

Design/methodology/approach
Initial recognition of the research subject through a literature review. A synthesising research approach was adopted, integrating the results of literature research and on this basis determining the directions of development of home education in Poland from specific perspectives.

Findings
One of the more interesting conclusions is the direction of changes in the law on home education: clear though slow changes towards liberalisation. Management of the educational process by parents is characterised by freedom, which translates into a variety of management styles, but two tendencies can be distinguished: conservative and liberal. Taking into account the historical aspect, the characteristic feature of home education today is its egalitarianism, not elitism.

Originality/value
The history of Polish education is quite complicated. Poland's enslavement by foreign countries resulted in many years of limiting education, including its various forms. Home education as an alternative to elementary schools was reactivated after 1989 and is still in statu nascendi. The article presents in a synthetic way the evolution of home education in Poland, thus outlining the trends in the development of home education from the perspective of management.
Economic Growth in the Western Balkans: A Panel Analysis
Authors: Ziberi Besime , Alili Merita Zulfiu 
Published: January 2022

Abstract
This paper investigates how typical macroeconomic indicators affect the economic growth of Western Balkans countries. A static panel empirical investigation for the period 2010 to 2019 has been conducted using GDP growth rate as the dependent variable, while independent variables in focus include foreign direct investments, remittances, unemployment rate, population growth rate, and control of corruption. The most interesting finding is that a rising share of remittances positively affects economic growth. This might indicate that even when remittances are used for non-investment purposes, they might increase domestic production of consumption and intermediate goods. There is also evidence of a non-linear relationship between FDI and economic growth, which may be a consequence of undeveloped capacities to use the positive side of FDI. To foster economic growth policy-makers should focus on reforms that target sectors that show sharp declines in FDI and remittances inflows, including also a need for better control of corruption in the region.
The Causal Link Between Savings and Economic Growth in Bosnia and Herzegovina
Authors: Đidelija Irma 
Published: January 2022

Abstract
The causal link between savings and economic growth has been extensively discussed in the economic growth and development literature, but the question of the direction of this link has not yet been clearly defined. The aim of this paper is to determine the direction and intensity of savings causality (components of private savings) and economic growth in Bosnia and Herzegovina. Granger’s causality test, the Toda-Yamamoto procedure, was applied to test for causality between savings and economic growth. The results of Granger’s causality test indicated that there is no causal link between components of private savings with economic growth in Bosnia and Herzegovina. It was found that among the variables there is cointegration, but not causality, which means that the variables have a common stochastic trend. This fully corresponds to the characteristics of the Bosnia and Herzegovina’s economy.
Risk Management Maturity, its Determinants and Impact on Firm Value: Empirical Evidence from Joint-Stock Companies in Bosnia and Herzegovina
Authors: Meskovic Minela Nuhic , Zaimovic Azra 
Published: January 2022

Abstract
The current extremely volatile business environment requires companies to manage a wide range of risks. Poor management of the company’s main risks can lead to significant value losses for key stakeholders. Companies strive to preserve and protect their value by developing risk management models based on organisational culture, processes and structure. The main objective of this paper is to assess the maturity of risk management, explore its determinants and examine its impact on firm value. In order to quantify the maturity of the risk management model, we have created an index based on 31 reference components whose weighting values have been determined by a group of experts using the Delphi technique. In addition, this paper aims to identify the determinants of the risk management model maturity in companies in Bosnia and Herzegovina (B&H). Based on the estimated ordinary least squares (OLS) model, the results confirm that companies from the financial sector have more mature risk management models compared to the real sector. Moreover, the size of the firm and the type of auditor were identified as additional determinants of risk management maturity. The OLS model confirms the positive and statistically significant impact of risk management model maturity on Tobin’s Q value.
RNase A Enzyme Modification of Optimized SDS Protocol for DNA Extraction Suitable for Real-Time PCR Screening of GMOs
Authors: Sabriu-Haxhijaha Arita , Stojkovski Velimir , Ilievska Gordana , Jankuloski Dean , Blagoevska Katerina 
Published: January 2022

Abstract
As the number of genetically modified crops increases rapidly, their accurate detection is significant for labelling and safety assessment. Currently, real-time PCR is the “golden standard” method for GMO detection. Hence, extraction of high quality DNA represents a crucial step for accurate and efficient DNA amplification. For GMO presence evaluation in the extracted DNA from raw corn kernels and roasted soybean, we used real-time PCR method, in consistent with the ISO17025 accreditation standards. As for DNA extraction, modified basic SDS protocol by adding RNase A enzyme in different steps of the protocol, with different time and temperature of incubation was used. The results showed as most suitable, the protocol where 10 µl of RNase A enzyme was added together with the lysis buffer at 65 °C for 30 minutes. Data for DNA yield and purity for roasted soybean was 469.6±3.3 µg/ml with A260/280 absorbance ratio 1.78±0.01. Suitability of DNA extracts for GMO analysis was assessed by screening for the presence of 35S promotor and Tnos terminator. Diluted extracts in concentrations 10, 1, 0.1, 0.01 and 0.0027 ng/µl, were tested in six replicates. Positive signal of amplification (LOD) was detected in all concentrations for both genetic elements in both matrices. The LOQ for 35S and Tnos for both matrices was 0.1 ng, while for Tnos in raw corn kernels was 0.01 ng. This in-house developed DNA extraction method is simple and obtains high-quality DNA suitable for GMO screening of 35S promotor and Tnos terminator in both raw and processed matrices.
The influence of ball milling processing variables on the microstructure and compaction behavior of Fe–Mn–Cu alloys
Authors: Ammar Hany R. , Sivasankaran Subbarayan , Alaboodi Abdulaziz S. 
Published: January 2022

Abstract
In the present study, twenty seven [(Fe–35wt%Mn)100−x
–Cu
x
] alloy samples were processed using high-energy ball milling, followed by uniaxial compaction under different processing conditions. The compressibility behavior in terms of relative density (RD) was examined with milling time (MT: 1 h, 5.5 h, and 10 h), ball-to-powder mass ratio (BPMR: 5:1, 10:1, and 15:1), milling speed (MS: 100 rev/min, 200 rev/min, and 300 rev/min), compaction pressure (CP: 25–1,100 MPa), and alloy composition (Cu content [CC]: 0 wt%, 5 wt%, 10 wt%). Particle size analysis using X-ray diffraction (XRD) and high-resolution scanning electron microscopy (HRSEM) combined with energy-dispersive X-ray spectroscopy (EDS) were applied for microstructural characterization. The experiments were conducted based on the central composite design of response surface methodology (RSM), and the results for the compaction behavior were examined with the input parameters. Analysis of variance (ANOVA) test was applied to determine the most significant input parameters. The attained results revealed that increasing ball milling parameters (MT, MS, and BPMR) resulted in significant enhancements in the microstructural features, such as improved elemental dispersion and occurrence of refined particles with substantial decrease in the crystallite size. On the other hand, increasing the input parameters exhibited a detrimental influence on the compactibility and RD of the alloys. In addition, increasing the CC resulted in a substantial improvement in the compressibility and RD of the developed alloys. The recommended combination of the studied variables includes MT for 5 h, MS for 150 rev/min, BPMR of 10:1, and 10 wt%Cu to attain an acceptable compromise of enhanced microstructure features, improved compaction response, and RD.
Synthesis and mechanical and thermal properties of multiblock terpoly(ester-ether-amide) thermoplastic elastomers with variable mole ratio of ether and amide block
Authors: Schmidt Beata , Rokicka Joanna 
Published: January 2022

Abstract
A series of the terpolymers of poly[(trimethylene terephthalate)-block-(oxytetramethylene)-block-laurolactam] with a variable molar ratio of ether and amide block and constant molecular weights of PA12 = 2000 g/mole and PTMO = 1000 g/mole have been obtained. The influence of changes of these molar ratios on the functional properties and the values of phase change temperatures of the products have been determined. The thermal properties and the phase separation of obtained systems were defined by DSC, DMTA and WAXS methods. The chemical structure of obtained materials was studied by FT-IR and 13C NMR methods. The mechanical and elastic properties of these polymers were evaluated.
Product diversification from pomelo peel. Essential oil, Pectin and semi-dried pomelo peel
Authors: Huyen Le T. N. , On T. N. H. , Nhi Tran T. Y. , Phat Dao T. , Cang Mai H. 
Published: January 2022

Abstract
Currently, agriculture has shifted to green production, in which the recycling of post-production by-products is a key issue. In the present work, by-products such as pomelos were studied to promote consumption and enhance the value of pomelo. From pomelo material, essential oils extracted from pomelo peels, pectin, and drying pomelo products have been diversified. In the extraction process of essential oils, the hydrodistillation method was applied in conjunction with the response surface method to obtain the optimal conditions of influence factors. These essential oils were quantified as well as determined for components by GC-MS. The pectin recognition process was done by immersion method in HCl acid (pH 2) and the drying process was made with a heat pump dryer under the effects of drying temperature, drying time and wind rate. The results of the essential oil products reached the highest (0.88 ±0.006 g) at the material size of 3 mm, the distillation time of 27 min, and the ratio of raw materials/solvents of 1/12 g/mL. The main components found in pomelo peeling essential oils included limonene (71.768%), γ-terponene (12,847%), α-Phellandrene (2.979%), β-myrcene (2.668%), 1R-α-pinene (2,656%), and β-pinene (1,191%). The pectin content was the highest under the temperature of 90 °C, extraction time of 60 min and ratio/solvent ratio of 1:32 g/mL. Under these extraction conditions, 48% of concentrated pectin content was obtained. Surveying conditions for drying white pomelo peels are capable of reversing: refunded drying pomelos are drying heat pumps in the following conditions: 50 °C drying temperature, the drying time of 90 min, and wind rate of 12 m/s. Product with hardness 309.862 N.
Response surface methodology for optimization studies of hydro-distillation of essential oil from pixie mandarin (Citrus reticulata Blanco) peels
Authors: Dao Tan Phat , Quyen Ngo Thi Cam , Nhi Tran Thi Yen , Nguyen Chi Cuong , Nguyen Trung Thanh , Le Xuan Tien 
Published: January 2022

Abstract
Essential oil extraction technique from mandarin pixie peels by hydro-distillation is optimized by response surface methodology (RSM). Mathematical techniques were used in experimental design to evaluate the impacts of factors that affect the extraction process and improve the yield of the extraction process. A central mixed design based on influencing variables such as water ratio (3–5 mL/g), temperature (110–130 °C) and extraction time (90–150 min) was adopted with essential oil yield as the target function. Correlation analysis of the mathematical regression model showed that the quadratic polynomial model can be used to optimize hydro-distillation of pixie mandarin oil. The results showed that under the optimum extraction conditions, the highest quantity of essential oils was achieved (7.28 mL/100 g materials). In terms of statistical analysis, the significance levels (p-value <0.05) of the model showed that the experimental results had a good impact between factors. The coefficient of determination indicating the match between the experimental value and the predicted value of the model was high (R2>0.9). The chemical composition of the essential oil was analyzed by Gas Chromatography-Mass Spectrometry, revealing the dominance of limonene content (97.667%), which implies that the essential oil of pixie mandarin could be an alternative source of limonene.
THE BOARD OF DIRECTORS OF A BANKRUPT COMPANY’S CIVIL LIABILITY FOR OBTAINED TAXES
Authors: Nuki Nuki 
Published: January 2022

Sumber Urip Sejati Utama Ltd. is a company that runs in the fertilizer industry. Technically, Sumber Urip Sejati Utama Ltd.'s board of directors purchase urea fertilizer for the factory, then sold the urea fertilizer to consumers. As a urea fertilizer distributor, Sumber Urip Sejati Utama Ltd. should fulfil tax administration obligations, such as reporting tax payments and calculations. However, Sumber Urip Sejati Ltd.’s administration is highly engineered by the company’s directors because Sumber Urip Sejati Utama Ltd. is operating even though it is declared bankrupt. The situation escalades when the company is faced with unfulfilled tax obligation. Therefore, the main problem in this research is the director board of Sumber Urip Sejati Utama's Ltd. civil liability and legal consequences towards the tax in debt due to the board’s negligence. The research method used in this study is a normative juridical approach, which is an approach based on the primary legal material by examining theories, concepts, legal principles and legislation. The research elaborates that the civil liability of Sumber Urip Sejati Utama Ltd.’s director board towards the tax in debts is in a form of joint responsibility or responsibility. Moreover, the legal consequences faced by the director boards due to their negligence is that directors should bear all of the company's debts to creditors and third parties, to the extent of using the directors' assets to cover the losses.
THE EFFECT OF MODERATE LEADERSHIP BASED ON TRI KAYA PARISUDHA AND SOCIAL ATTITUDE ON EMPLOYEES’ PERFORMANCE
Authors: Suwindia I Gede , Wati Ni Nyoman Kurnia 
Published: January 2022

<p class="p2">This study aims to determine the effect of moderate leadership based on Tri Kaya Parisudha and social attitudes on employee’s performance at STAHN Mpu Kuturan Singaraja, both separately and together. This research is an ex-post facto research. The population in this study were all 77 employees of STAHN Mpu Kuturan Singaraja who were directly used as research samples. The independent variable in this study are moderate leadership based on Tri Kaya Parisudha and social attitudes, while the dependent variable is employees’ performance. The instrument used was a moderate leadership questionnaire based on Tri Kaya Parisudha, social attitudes, and employees’ performance. The data analysis method usedwais multiple regression and partial correlation techniques. The results showed that: 1) there was a significant effect of moderate leadership based on Tri Kaya Parisudha on employees’ performance, 2) there was a significant effect of social attitudes on employees’ performance, and 3) there was a significant effect of moderate leadership based on Tri Kaya Parisudha and social attitudes towards employees’ performance.<span class="Apple-converted-space"> </span></p>
MENGURANGI DEGRADASI MORAL DAN PENGUATAN KARAKTER ANAK MELALUI PERAN CATUR GURU DI TENGAH PANDEMI COVID-19
Authors: Sri Suandari Putu Febri , Selasih Ni Nengah 
Published: January 2022

<p><em> Education is one of the most important things that is able to be a change in the world and in changing the younger generation to be better and have character. With the existence of an education that is complemented by religious teachings it self, it will streng then character and reduce the moral and ethical degradation or decline that occurs in every nation's future child. Cultivators of noble moral values, ethics and religious teachings must be planted from an early age so that children become accustomed to them and are able to understand behaviors that should be avoided and prohibited. Therefore the role of parents is very influential on the character of the child because the family is the primary or primary education that the child gets. In addition, to reduce the current moral degradation or deterioration that is prevalent in life, there is a need for cooperation between parents, educators and the government to be able to create a good young generation. In the teachings of Hinduism, there are many teachings that can be used as a guide for life and can be used as character strengthening for children and the younger generation, one of which is known as the teaching of Catur Guru, which is the teaching of how to be devoted, ethical and respecting these four teachers, including self-help teachers. , rupaka teachers, recitation teachers and wisesa teachers.</em></p>
MODERASI BERAGAMA DALAM KEBERAGAMAN DIMASA COVID-19 “PANDANGAN PENDIDIKAN HINDU”
Authors: Suasta I Wayan 
Published: January 2022

<p>Aktivitas kehidupan masyarakat dimasa pendemi covid-19, kini dilakukan melalui media daring. Hal itu dilakukan karena keterbatasan ruang gerak akibat pandemi covid-19,memaksa masyarakat menjadi ketergantungan pada informasi yang diperoleh melalui media daring. Begitu masifnya informasi yang terjadi melalui penggunaan media daringsejak pendemi covid-19 melanda dunia, menjadikan masyarakat harus mampu memilah dan memilih informasi secara adil dan bijak supaya tidak terjebak pada ekstremisme dan radikalisme pemahaman agama yang sempit. Disinilah moderasi dalam keberagaman dimasa Covid-19 dapat menjadi dasar pijakan dalam memilah, memilih dan memanfaatkaninformasi secara adil dan bijak.Maka dalam pandangan pendidikan Hindu, moderasi beragama dalam keberagamanadalah paham atau sikap yang menghargai semua tradisi keagaman sebagai kebenaran. Kebenaran tidak milik satu kelompok keyakinan tertentu melainkan milik semua. Semua hak-hak setiap manusia diperhatikan agar semua bisa hidup makmur dan damai. Maka alangkah baiknya jika semua kedamaian dan keharmonisan dapat diwujudkan dalam praktik nyata perilaku beragama, dengan kesadaran bahwa semua manusia hakikatnya adalah sama terdiri dari jiwa-jiwa yang suci. Semua berhak hidup di bumi sesuai dengan keyakinan dan kepercayaan masing-masing, bumi ini adalah rumah bersama semua mahkluk hidup. Maka dengan mantra veda<em>Om swastiastu</em>, <em>Om anubadrah kertvu yantu visvatah</em>, <em>Om semesta loka sukinoh bhavantu</em>, <em>Om santih, santih, santih, Om</em>, dapat dijadikan prinsif dasar memaknai moderasi beragama dalam keberagaman dimasa Covid-19. </p>
TINGKAT KEPATUHAN DAN PENERIMAAN PAJAK DI KP2KP SELONG DI ERA PANDEMI COVID19
Authors: Manan Abdul , Amni Endah Izzatul 
Published: January 2022

Pembahasan tingkat kepatuhan wajib pajak di KP2KP selong baik WP OP dan badan termasuk dalam kategori sangat patuh (efektif). Tingkat kepatuhan WP OP mencapai 70% sedangkan WP badan rata rata mencapai 54%. Hubungan antara tingkat kepatuhan dengan penerimaan pajak ini yaitu semakin meningkatnya tingkat kepatuhan maka semakin meningktnya pendapatan penerimaan pajak.
Untuk terus meningkatkan kepatuhan wajib pajak diperlukan upaya-upaya seperti mengintensifkan penyuluhan tentang kepatuhan membayar pajak dan melaporkan pajak.Dalam rangka meningkatkan penerimaan pajak, disamping meningkatkan penyuluhan juga diperlukan update data WP dari tahun ketahun sehingga potensi pajak dapat diketahui lebih baik sehingga penerimaan bisa dimaksimalkan. Dan salah satunya juga Diperlukan kebijakan yang lebih menyentuh wajib pajak terkait dengan wabah pandemi covid 19 seperti intensif pajak terutama pada WP badan dan kemudahan lainnya.
Huellas invisibles de la violencia simbólica en la población adulta mayor: Estudio de caso
Authors: Valdivieso Daisy Astrid , Espin Aldrin , Guzmán Juan Manuel , Vargas López Johana Elízabeth 
Published: January 2022

Ingresar a la comunidad de Pucahuaico es el encuentro con las voces silenciosas de adultos/as mayores. Es sobre esta población que el artículo propone algunas reflexiones sobre la violencia simbólica inmersa en la calidad de vida, en el abandono, soledad, pobreza, condición física y de salud, afectando el ejercicio de sus derechos y dignidad, evidenciados en la complejidad social, su interrelación con la comunidad, el acceso a servicios, vivienda, alimentos, lengua de origen y desempleo que permanece invisible y naturalizado en las prácticas diarias.
En este sentido, el estudio realizado durante el período 2019- 2020, analiza estas condiciones en dos momentos; el primero a través de una encuesta sociocontextual de percepción sobre la violencia y el segundo a través de historias de vida en grupos focales de adultos/as mayores que reflejan que la percepción de la violencia simbólica permanece casi imperceptible en su calidad de vida. Así, el interés de socializar y visibilizar su realidad, para interpelar al Estado ecuatoriano sobre una política pública adecuada en temas de prevención, mecanismos de protección, promoción de los derechos humanos y garantías efectivas en favor del adulto/a mayor, que permitan recuperar sus voces, su memoria e identidad como parte del compromiso y de la corresponsabilidad social.
Los resultados señalan la presencia de enfermedades crónicas propias de la vejez, abandono familiar, desánimo, depresión y soledad en la población de adultos mayores, así como la ausencia del estado en la atención de la salud. Hay evidencia de discriminación basada en su etnia y en la edad, así como explotación laboral por actividades de cuidado no remuneradas, discriminación que en su mayoría proviene de su propio entorno familiar y de su comunidad. Por otra parte, los resultados señalan reflejan un proceso de a culturización basado en la idea peyorativa de ser indígena, lo que se expresa en la presión social al interior de las familias para dejar atuendos, lenguaje e idiosincrasia proveniente de los pueblos originarios, por otro lado, una corriente de recuperación de la identidad cultural desde los colectivos presentes y el gobierno local.