bluuebunny/crossref_metadata_2025_split huggingface dataset:
Model Pengindaran Pajak : Dewan Komisaris Independen, Thin Capitalization dan Kompensasi Rugi Fiskal
Authors: Pratiwi Hanna , Sari Desi Permata , Yudha Agam Mei 
Published: July 2022

Tax avoidance (tax avoidance) is an effort made by taxpayers to reduce taxes by not violating the law or other applicable rules. However, tax evasion is actually something that the government does not want, so the government makes rules to prevent it. There are many factors that influence tax avoidance, among others: independent board of commissioners, thin capitalization and fiscal loss compensation. The purpose of this study was to determine the effect of independent commissioners, thin capitalization, and job loss compensation on tax avoidance. Tax avoidance is the dependent variable. The independent variables studied include the board of commissioners, independent, thin capitalization and fiscal loss compensation. The sample used is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. In taking the sample using purposive sampling method. The data used is secondary data and the analytical method used is descriptive statistical analysis, with classical assumption test and hypothesis testing with multiple regression method using eviews. The results obtained this study indicate that partially independent commissioners have a positive and significant effect on tax avoidance, partially thin capitalization has a significant and positive effect on tax avoidance, partially fiscal loss compensation has a positive and significant effect on tax avoidance. The value of the variable contribution that affects the independent board of commissioners, thin capitalization and fiscal loss compensation is 99.91%, the rest is 0.9% again the influence of other variables such as asset growth, finance and others.
Keywords: Tax Avoidance, Independent Board of Commissioners, Thin Capitalization, Fiscal Loss Compensation.
exclusión social en Tucumán:
Authors: González María Gabriela 
Published: July 2022

El artículo analiza la exclusión social en la provincia de Tucumán a partir de los resultados de una investigación realizada durante el año 2015 en un barrio de su principal aglomerado urbano. Se describen los seis rasgos de marginalidad avanzada propuestos por Loic Wacquant (2007) y se señalan similitudes y diferencias con lo observado por el autor en los países desarrollados. Se propone comprender las características que asume la exclusión social para incidir más adecuadamente en su producción y reproducción. Se toman en cuenta los procesos de concentración de la riqueza y la tensión con el resto de la sociedad. Se toma el concepto de Bourdieu (2011) de estrategias de reproducción social usado por el autor para explicar cómo se reproduce el orden social, y se lo confronta con las explicaciones dominantes sobre la pobreza, así como con el concepto de vulnerabilidad social a través del cual se concibe habitualmente a la población pobre.
protección de les consumidores.
Authors: Araus Luciano 
Published: July 2022

El trabajo presenta la visibilización desde la actividad judicial de un necesario diálogo entre el Derecho y el Trabajo Social. El objetivo es generar una herramienta que permita a les profesionales del Trabajo Social ser agentes de cambio y de realización de las personas al enfrentar el fenómeno del sobreendeudamiento en el consumo de bienes y servicios, permitiendo detectar los elementos de este fenómeno y las acciones a llevar adelante para evitar una profundización de la vulnerabilidad de las personas frente a las acciones abusivas por parte de les proveedores y garantizando, a su vez, el acceso al consumo utilizando como recurso al sistema normativo en dispositivos ya instalados.
The community of microsociums as a socio-pedagogical phenomenon: preliminary results of the study
Authors: Mudrik Anatoly , Nikitskaya Ekaterina 
Published: July 2022

Significant changes in the process of socialization of the younger generations have occurred in modern Russia. In particular, the number and diversity of micro-factors of socialization have increased, their interrelation and mutual influence with meso- and macro-factors of socialization have also undergone significant changes. This, among other things, has led to the fact that specialists in the social sphere struggle with making positive influence on the socialization factors on the formation of children, adolescents, young men and women. In particular, special difficulties are associated with the creation of conditions for positive socialization in the microsocial community. These difficulties are largely determined by the lack of empirical research and theoretical development of the problem of microsocial community as a micro factor in the socialization of the younger generations. Insufficient study and practical relevance determine the relevance of the proposed article, which aims to raise the problem of studying the microsocial community as a sociopedagogical phenomenon.
Communities of microsociety have common, special and singular characteristics, the ratio of which in each case largely determine the nature and intensity of their positive and negative impact on the socialization of children, adolescents, young men and women. The materials presented in the article will make a certain contribution to the theories of socialization and social education, will expand the subject and conceptual fields of social pedagogy, will clarify a number of provisions of social psychology of education.
Pedagogical technologies of increasing effectiveness training hand-to-hand combat skills to police officers
Authors: Khybyrtov Rustam 
Published: July 2022

The author of this article conducted a survey of police officers in order to identify attack and self-defense skills that they use most often in the process of performing operational tasks. The results of the survey showed that in the process of detaining criminals, preferences were given to hand and foot strikes, and locking techniques such as: hammerlocks, wristlocks, leg trips and leg reap. Less often, a throw with a leg grab from behind, hip-roll and an overhead throw were used.
The author also explored the reasons for the low hand-to-hand combat skills of employees and suggested ways to improve the effectiveness and quality of training the employees in this field.
Comprehensive training of employees to perform operational and service tasks including detaining and disarming a criminal should be carried out considering interdisciplinary connections between the physical and tactical training, and range practice. This requires adjustments to the organization and methodology of conducting complex classes in the listed academic disciplines.
Peluang dan Tantangan Peningkatan Kapasitas Administrasi Perpajakan atas Pemungutan Pajak Restoran di Kota Tangerang Selatan
Authors: Ginting Irmadra Fransiska , Tambunan Maria R.U.D. 
Published: July 2022

ABSTRACT
The largest contribution to South Tangerang revenue comes from local tax. Then, from the total of local tax revenue, restaurant tax has played signficant role. Although the realization of restaurant tax revenue in South Tangerang City has always reached the target even has exceeded the target every year, there have been still problems occured in the tax administration process resulting in less optimal tax revenue. This study aims to analyze the opportunities and challenges of increasing tax administration capacity on restaurant tax collection in South Tangerang City to optimize local tax revenues. This study uses a qualitative approach and qualitative research method. Data collection was carried out by literature studies. The results of the study indicate that the opportunities for increasing tax administration capacity could be undertaken, among others, by conducting socialization; updating licensing procedures; expanding confirmation of restaurant information to the Culture and Tourism Office of South Tangerang City and the application of online food delivery services; with an online restaurant tax collection and payment system. Existing challenges include the lack of personnel to conduct outreach to the field and the lack of personnel communication skills from the Bapenda of South Tangerang City.
ABSTRAK
Penerimaan pajak daerah merupakan komponen terbesar dalam Pendapatan Asli Daerah (PAD) Kota Tangerang Selatan. Penerimaan pajak restoran mengambil proporsi besar dalam total penerimaan pajak. Meskipun realisasi penerimaan pajak restoran di Kota Tangerang Selatan selalu mencapai target bahkan melampaui target setiap tahun nya, namun masih terdapat masalah-masalah yang terjadi di dalam proses administrasi pajak restoran yang mengakibatkan penerimaan pajak restoran di Kota Tangerang Selatan belum optimal. Penelitian ini bertujuan untuk menganalisis peluang dan tantangan peningkatan kapasitas administrasi perpajakan atas pemungutan pajak restoran di Kota Tangerang Selatan, dalam rangka mengoptimalkan penerimaan pajak daerah, khususnya pajak restoran di Kota Tangerang Selatan. Penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data pada penelitian ini dilakukan dengan studi literatur. Hasil penelitian menunjukkan bahwa peluang peningkatan kapasitas administrasi perpajakan dapat dilakukan dengan melakukan sosialisasi; pembaruan prosedur perizinan; memperluas konfirmasi informasi restoran ke dinas Budaya dan Pariwisata Kota Tangerang Selatan dan pihak aplikasi jasa layanan antar makanan online; dengan sistem pemungutan dan pembayaran pajak restoran secara online. Tantangan yang ada antara lain kurangnya jumlah personil untuk melakukan sosialisasi ke lapangan dan kurangnya kemampuan komunikasi personil dari Bapenda Kota Tangerang Selatan.
Dampak Moderasi Kepemilikan Manajerial Terhadap Hubungan antara Rasio Keuangan dengan Nilai Perusahaan
Authors: Mandagie Yuana , Tri Astuti  , Rafrini Amyulianthy  
Published: July 2022

ABSTRACT
The study aims to examine the effect of managerial ownership, ROA, DER, Size on Firm Value and test moderating managerial ownership of ROA, SER, Size on firm value in the food and beverage sub-sector consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The data analysis model used is multiple linear regression with the least squares equation. The results of this study indicate the ROA and Debt to Assets Ratio have a positive effect on firm value, managerial ownership has no effect on firm value, Size has a negative effect and managerial ownership cannot moderate ROA, DAR, Size. The determination test or model variable of these variables on PBV in this study was 74,5% while the remaining 25,5% was influenced by other variables not included in the company in the company model.
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, ROA, DER, Size terhadap Nilai Perusahaan dan menguji kepemilikan manajerial memoderasi ROA, DER, Size terhadap nilai perusahaan pada Perusahaan Sektor Industri consumer goods sub sector makanan dan minuman yang terdaftar di BEI periode 2015-2017. Model analisis data yang digunakan adalah regresi linier berganda dengan persamaan kuandrat terkecil. Hasil penelitian ini menunjukkan bahwa ROA dan Debt to Assets Ratio berpengaruh positif terhadap nilai perusahaan, Kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, Size berpengaruh negative serta kepemilikan manajerial tidak dapat memoderasi ROA, DAR, Size. Uji determinasi atau variable model dari variable tersebut terhadap PBV dalam penelitian ini sebesar 74,5% sedangkan sisanya 25,5% dipengaruhi oleh variable lain yang tidak dimasukkan kedalam model perusahaan.
Challenges Faced by the Undergraduates in Enhancing their English Language
Authors: Mohamed Aaqil Abdul Majeed , Faizer Muhaz , Moulana Rimaza Rizwan 
Published: July 2022

Language is the medium which is used to express the ideas and thoughts of human beings. English is an international language and coordinated with all the sectors, prevailing in Sri Lanka especially, in the educational sector. In the state universities of Sri Lanka, English language courses are being integrated as a common subject in most courses. Hence, the study aimed at identifying the challenges faced by the undergraduates in enhancing their English language skills. Based on Mixed methods, the primary data were collected through closed-questionnaire distributed among 100 students of second year undergraduates of Faculty of Islamic Studies and Arabic Language of South Eastern University of Sri Lanka and the semi-structured interviews held among them. Secondary data contributed to construct its theoretical structure. The major findings showed the emergence of several issues with regard to the speaking and listening skills due to the dominance of their mother tongue, Tamil language other than writing and reading skills because of their involvement in improving such skills through various strategies.
Keywords: Challenges, Skills, English Language, Undergraduates
PELATIHAN PRODUKSI PORTAL BERITA ONLINE DALAM MENINGKATKAN KOMPETENSI SISWA/SISWI SMK LETRIS INDONESIA TANGERANG SELATAN
Authors: Darmawan Zakaria 
Published: July 2022

Teknologi sangat berkembang pesat dalam membantu kehidupan manusia. Hasil dari perkembangan teknologi yang sering kita jumpai salah satunya ialah internet. Karena fasilitas di internet memberi kemudahan dalam hal penyebaran informasi. Salah satu media penyebaran informasi yang menggunakan internet ialah portal berita online. Dengan menggunakan portal berita online arus informasi dapat tersampaikan dengan baik, tanpa ada jarak dan waktu. Semua begitu terasa mudah dan praktis dengan teknologi dengan internet. Dalam rangka peningkatan kemampuan dalam memproduksi berita online, dilakukan pelatihan produksi berita online dengan metode Produksi Jurnalistik Online. Subyek dari Pengabidan Masyarakat ini adalah adalah siswa/i SMK Letris Indonesia, Jl. Kalimantan 1 Villa Bintaro Indah Jombang – Ciputat, Tangerang Selatan. Alasan pemilihan kepada lembaga pendidikan ini dikarenakan lembaga tersebut ingin meningkatkan kemampuan (Skill) siswa/i SMK Letris Indonesia, dalam penggunaan portal berita online untuk menyampaikan informasi kepada khalayak banyak
Learning outcomes and certification processes of competences developed in non formal settings
Authors: Robasto Daniela 
Published: July 2022

It is difficult to imagine how current challenges can be solved without an investment in adult education, but company contacts would need to better understand the benefits that could result from employee participation in different types of training activities. However, these benefits cannot be based on naive and simplistic models of Return on Investments given by the relationship between operating result and invested capital. The research that examines the outcomes of non-formal training in terms of learning outcomes is still scarce and the most recent ministerial operational guidelines (2021) aimed at supporting the certification processes of skills in the non-formal and informal sectors are still in a phase of first application. This contribution analyzes how a planning for learning outcomes could instead be particularly useful in the world of continuous training to give greater evidence of learning outcomes in adults, make the outcomes of continuous training more easily monitored and assessed and support its usability in terms. of certification processes to date of lukewarm appeal.

Learning Learning outcomes e processi di certificazione delle competenze nell’ambito del non formale.
Risulta difficile immaginare come le sfide attuali possono essere risolte senza un investimento nella formazione degli adulti ma i referenti aziendali avrebbero bisogno di comprendere meglio i benefici che potrebbero derivare dalla partecipazione dei dipendenti a diversi tipi di attività formative. Tali benefici non possono tuttavia rifarsi a modelli ingenui e semplicistici di Return on Investments dato dal rapporto tra risultato operativo e capitale investito. La ricerca che esamina gli esiti della formazione non formale nei termini di learning outcomes è ancora scarsa e le più recenti linee operative ministeriali (2021) volte a supportare i processi di certificazione delle competenze nell’ambito del non formale e informale sono ancora in una fase di prima applicazione. Il presente contributo analizza come una progettazione per learning outcomes potrebbe invece essere particolarmente utile al mondo della formazione continua per dare maggior evidenza dei risultati dell’apprendimento nei soggetti adulti, rendere più facilmente monitorabili e valutabili gli esiti della formazione continua e supportarne la spendibilità nei termini di processi certificativi ad oggi di tiepido appeal.
The effects of distance learning on adolescents’ relationships and emotional well-being
Authors: D'Agostini Marco , Cantone Damiano , Pascut Stefania , Paschetto Andrea , Feruglio Susanna 
Published: July 2022

In this study, conducted on over 1300 students from second level secondary schools in the province of Udine, investigate the impact of distance learning (DAD) on relationships and emotional well-being. The analysis of two questionnaires filled out anonymously by students, highlighted a significant experience of suffering that opens up a critical reflection on the challenges that the school system is called to face since the end of the pandemic.

Le ricadute della Didattica a Distanza sulle relazioni e sul benessere emotivo degli adolescenti.
In questo studio, condotto su oltre 1300 studenti/esse delle scuole secondarie di secondo grado della provincia di Udine, è stato indagato l’impatto della didattica a distanza (DAD) sulle relazioni e sul benessere emotivo. L’analisi di due questionari compilati anonimamente da studentesse e studenti ha messo in luce un rilevante vissuto di sofferenza che apre una riflessione critica sulle sfide che il sistema scolastico è chiamato ad affrontare dalla fine della pandemia.
POTENSI PENGGUNAAN CAMPURAN SLAG NIKEL DAN FLY ASH SEBAGAI MATERIAL PERKERASAN JALAN
Authors: Wiziarti Rifanni , Rahayu Wiwik 
Published: July 2022

Penggunaan kembali material daur ulang dalam skala besar untuk proyek yang berhubungan dengan geoteknik, seperti pada perkerasan jalan, akan menjadikan lebih ekonomis dan mendukung kelestarian lingkungan. Slag nikel dan fly ash adalah salah satu contoh hasil sampingan produksi dari pengolahan feronikel dan batubara. Dalam penelitian ini, campuran slag nikel dan fly ash diteliti untuk dijadikan alternatif material struktur perkerasan jalan. Penggunaan fly ash tipe F digunakan sebagai material pengisi dan stabilisasi. Pengujian laboratorium direncanakan untuk komposisi campuran 0%, 5%, 8%, 11%, 14%, 17%, dan 20% FA dalam kriteria desain berupa pengujian pemadatan (modified proctor), California Bearing Ratio (CBR), potensi pengembangan (swelling) dan permeabilitas. Hasil menunjukkan nilai CBR soaked lebih besar daripada CBR unsoaked karena pengaruh dari fly ash yang bersifat pozzolan. Maka CBR kondisi unsoaked yang digunakan sebagai CBR desain dengan nilai memenuhi standar minimum CBR lapis fondasi bawah, bahu jalan, dan timbunan pilihan. Potensi pengembangan (swelling) masih memenuhi batas nilai maksimum yaitu 0,5% (derajat ekspansi rendah). Koefisien permeabilitas hanya berkisar lebih besar dari 10-5 m/sec (permeabilitas sedang) dimana kombinasi campuran dikategorikan untuk lapis fondasi bawah dengan indeks plastisitas maksimum 10 dan tanpa adanya persyaratan permeabilitas untuk semua kategori lalu lintas.
Virtual reality for Treatment of Amblyopia in adults
Authors: Rebecca  , Junejo Murtaza Sameen , Tahir Muhammad , Shaikh Fahad Feroz , Laghari Nazir Ashraf 
Published: July 2022

Purpose: To observe efficacy of Virtual reality technology as a potential treatment for improving vision in anisometropic amblyopia without the need of occlusion or penalization.
Study design: Experimental case series
Place and Duration of study: Isra University Hospital, Hyderabad, from Nov 2020 to Oct 2021.
Methods: Patients (more than 12 years of age), with Anisometropic amblyopia, were included in this study. Patients with history of strabismus, cataract or any active ocular surface disease were excluded. Unaided visual acuity, pinhole test and best-corrected visual acuity were recorded, before and after treatment. LogMAR chart was used for this purpose. Crowding phenomenon was also checked. Anterior segment and posterior segment examination was done to rule out any organic cause of disease. A head mounted device-virtual reality glasses (HMD-VR) was used 40 min daily for 03 months to improve visual acuity. All the data was recorded on a proforma. SPSS version 22.0 was used for data analysis and P-value of <0.05 was considered significant.
Result: Mean age of the patients was 24.2 years (range 14-35 years). Out of 14 registered cases, 08 (57.1 %) patients showed improvement after 08 weeks of initiation of treatment with VR glasses. Two (14.3%) patients showed improvement after 12 weeks and two showed no improvement, while two (14.3%) patients lost to follow up. After applying paired t test the value of p was < 0.001, which was statistically significant.
Conclusion: This HMD VR glasses seems to be an effective option for treatment in adults with anisometropic amblyopia.
Factors Associated with Non-Compliance to Long Term Glaucoma Medication in A Developing Country
Authors: Munir Huma , Sadiq Muhammad , Khan Shama , Zafar Sarah , Akhtar Farah 
Published: July 2022

Purpose: To assess the level of adherence with long-term glaucoma therapy at a tertiary care center,and to correlate the factors associated with non-compliance.
Study design: Cross sectional study
Place and Duration of Study Al-Shifa Trust Eye Hospital (ASTEH), Rawalpindi from October 2018 to February 2019
Methods: Two hundred patients presenting at the glaucoma clinic were recruited. An interview-based questionnaire was used to gather data. The dependent variable, adherence to long-term glaucoma treatment, was determinedand independent variables were;demographic profile, socio-economic variables, ocular and medical history, personal knowledge and understanding about disease and satisfaction level of the patient. The data was analyzed using SPSS version 24. Descriptive analysiswas followed by Inferential Statistics. To determine any association between independent and outcome variables, chi-square test was applied. All inferential statistics were based on a 5% significance value.
Results:A high rate (30%) of non-compliance was found. A significant correlation was present between chief complaints of patients with compliance to medication (p<0.05). Knowledge about disease, education statuswere also found to be correlated with the compliance to glaucoma treatment (p<0.05). However, age and gender had no effect on level of compliance. Eighty two percent knew that glaucoma can lead to blindness which urged them to have regular follow-up.
Conclusion: More than one-fourth of the participants were non-compliant with the glaucoma therapy. Compliance with glaucoma treatment is an important factor for preventing progression of disease. Factors leading to poor compliance can be controlled by good communication between patient and physician.