Imelda Dian Rahmawati,
Imelda Dian Rahmawati
Institution: Universitas Muhammadiyah Sidoarjo, Indonesia
Email: imeldadian@umsida.ac.id
Linna Wulandari
Linna Wulandari
Institution: Universitas Muhammadiyah Sidoarjo, Indonesia
Email: info@rnfinity.com
This study aims to determine the Effect of Inflation, Rupiah Exchange Rate, and Population on Value Added Tax (VAT) Revenue During the Covid-19 Pandemic (Study at Kpp Sidoarjo Selatan Regional Office). This study uses quantitative methods with secondary data as a data source. This research was condu...
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This study aims to determine the Effect of Inflation, Rupiah Exchange Rate, and Population on Value Added Tax (VAT) Revenue During the Covid-19 Pandemic (Study at Kpp Sidoarjo Selatan Regional Office). This study uses quantitative methods with secondary data as a data source. This research was conducted at the Tax Office in Sidoarjo. In this study, it is time series data from 2018 to 2020 where 3 years X 12 months = 36 observations. In this study, non-probability sampling technique used in this study was saturated sampling. The data analysis technique used in this study is Multiple Linear Regression with SPSS 26 data processing tools. The results of this study indicate that inflation has an effect on VAT receipts during the Covid-19 pandemic, Exchange rates, and the number of residents affect VAT receipts during the Covid-19 pandemic.
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Posted 1 year ago
Fahmi Shahab,
Fahmi Shahab
Institution: Universitas Muhammadiyah Sidoarjo, Indonesia
Email: info@rnfinity.com
"This study examines the meaning of ""mampu"" or ""ability"" in Article 5 Paragraph 1 letter (b) of Law No. 1/1974 on Marriage, which serves as a requirement for a husband to practice polygamy in Indonesia. Through a normative legal research method with a statutory approach, the study finds that ""m...
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"This study examines the meaning of ""mampu"" or ""ability"" in Article 5 Paragraph 1 letter (b) of Law No. 1/1974 on Marriage, which serves as a requirement for a husband to practice polygamy in Indonesia. Through a normative legal research method with a statutory approach, the study finds that ""mampu"" refers to the husband's ability to provide for the needs of his wives and children, including clothing, shelter, and food, based on his income and monthly expenses during his previous marriage. The research emphasizes that ""mampu"" is a prerequisite for husbands to practice polygamy, ensuring that they can fulfill the needs of all their wives and children while providing legal protection for their first wife and children.
Highlights:
Study analyzes criteria for polygamy in Indonesia.
Husband's ability to provide for family is a key factor.
Legal research and deductive methods used for analysis."
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Posted 1 year ago
Rifqi Ridlo Phalevy,
Rifqi Ridlo Phalevy
Institution: Universitas Muhammadiyah Sidoarjo, Indonesia
Email: qq_levy@umsida.ac.id
Suryani Indah
Suryani Indah
Institution: Universitas Muhammadiyah Sidoarjo, Indonesia
Email: info@rnfinity.com
"This research aims to analyze the relationship between voluntary donations (infaq) and prohibited fees in the Ministry of Education and Culture Regulation No. 44 of 2012, as well as the views of Islamic scholars regarding the position of voluntary donations as a means of financing education. The re...
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"This research aims to analyze the relationship between voluntary donations (infaq) and prohibited fees in the Ministry of Education and Culture Regulation No. 44 of 2012, as well as the views of Islamic scholars regarding the position of voluntary donations as a means of financing education. The research method used is a normative approach that utilizes legal and comparative approaches. The research findings indicate that voluntary donations, also known as infaq, shadaqah, or amal jariyah, are considered a prohibited fee under the Ministry of Education and Culture Regulation No. 44 of 2012. However, in practice, these voluntary donations meet the criteria for fees as described in Article 11 of the regulation and are viewed by Islamic scholars as a form of social responsibility in the field of education. It is not permissible for these donations to be binding on the donor in terms of the amount and time of donation.
Highlights :
1. This research examines the connection between voluntary donations (infaq) and prohibited fees in education financing under Ministry of Education and Culture Regulation No. 44 of 2012.
2. The findings show that although infaq is considered a prohibited fee, it is viewed as a form of social responsibility in education by Islamic scholars.
3. It should not be binding on the donor in terms of the amount and time of donation."
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Posted 1 year ago
Anggun Sukma,
Anggun Sukma
Institution: University Muhammadiyah Sidoarjo, Indonesia
Email: info@rnfinity.com
Sri Budi Purwaningsih
Sri Budi Purwaningsih
Institution: Universitas Muhammadiyah Sidoarjo, Indonesia
Email: info@rnfinity.com
"Disputes over breach of verbal purchase agreements often occur in society, particularly in the business sector. The purpose of this study is to analyze efforts to resolve such disputes based on Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution. The research method used is normati...
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"Disputes over breach of verbal purchase agreements often occur in society, particularly in the business sector. The purpose of this study is to analyze efforts to resolve such disputes based on Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution. The research method used is normative research. The results of this study show that efforts to resolve disputes over breach of verbal purchase agreements can be carried out through non-litigation based on the selection of Alternative Dispute Resolution methods, such as Negotiation, Mediation, Conciliation, and Arbitration based on Law No. 30/1999. Non-litigation resolution is intended as the first resort and considers the court as a last resort, in addition, the evidence tools as regulated in Article 1866 of the Civil Code need to be presented because the agreement was made verbally.
Highlights :
1. Disputes over breach of verbal purchase agreements are common in the business sector.
2. Alternative Dispute Resolution methods such as negotiation, mediation, conciliation, and arbitration can be used to resolve disputes based on Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution.
3. Non-litigation resolution is the preferred approach, with the court being considered as a last resort, and evidence tools as regulated in Article 1866 of the Civil Code need to be presented for verbal agreements."
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Posted 1 year ago
Radina Stoykova
Radina Stoykova
Institution: Department of Transboundary Legal Studies, Faculty of Law, University of Groningen, the Netherlands
Email: r.stoykova@rug.nl
Digital evidence and digital forensics have a significant impact on criminal investigation. This requires an examination if the fair trial principle remains sound in the new domain. In this paper the right to a fair trial in Art. 6 ECHR and its interpretation in case law is analysed in order to clar...
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Digital evidence and digital forensics have a significant impact on criminal investigation. This requires an examination if the fair trial principle remains sound in the new domain. In this paper the right to a fair trial in Art. 6 ECHR and its interpretation in case law is analysed in order to clarify its connection to evidence law and its specific application to the investigation stage of criminal proceedings. It is argued that the principle implicitly enshrines a framework for the development of universal evidence rules . Derived are two-groups of evidence rules: equality of arms based and presumption of innocence based. For each group specific challenges in the digital investigation are outlined and discussed in the context of a new governance model for digital evidence.
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Posted 1 year ago
Mohsen Khosravi,
Mohsen Khosravi
Institution: Department of Psychiatry, School of Medicine, Zahedan University of Medical Sciences, Zahedan, IRAN
Email: dr_khosravi2016@yahoo.com
Domenico De Berardis,
Domenico De Berardis
Institution: Mental Health Center of Giulianova, Teramo, ITALY
Email: info@rnfinity.com
Sakineh Mazloom,
Sakineh Mazloom
Institution: Department of Nursing, Zahedan Branch, Islamic Azad University, Zahedan, IRAN
Email: info@rnfinity.com
Amir Adibi,
Amir Adibi
Institution: Department of Psychiatry, School of Medicine, Ilam University of Medical Sciences, Ilam, IRAN
Email: info@rnfinity.com
Negin Javan,
Negin Javan
Institution: Department of Psychology, Yadegar-e-Imam Khomeini (RAH), Shahre Rey Branch, Islamic Azad University, Tehran, IRAN
Email: info@rnfinity.com
Zahra Ghiasi,
Zahra Ghiasi
Institution: Department of Psychiatry, School of Medicine, Zahedan University of Medical Sciences, Zahedan, IRAN
Email: info@rnfinity.com
Mohammad Nafeli,
Mohammad Nafeli
Institution: Department of Psychiatry, School of Medicine, Zahedan University of Medical Sciences, Zahedan, IRAN
Email: info@rnfinity.com
Negar Rahmanian
Negar Rahmanian
Institution: Department of Psychiatry, School of Medicine, Zahedan University of Medical Sciences, Zahedan, IRAN
Email: info@rnfinity.com
The malingered psychosis has increasingly occurred over the past few years due to the tendency towards care in the community and the closures of long-stay psychiatric institutions. Thus, it is required to identify malingered psychosis to reach accurate forensic assessments and inhibit misuse of rest...
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The malingered psychosis has increasingly occurred over the past few years due to the tendency towards care in the community and the closures of long-stay psychiatric institutions. Thus, it is required to identify malingered psychosis to reach accurate forensic assessments and inhibit misuse of restricted healthcare resources and miscarriages of justice. Despite the fact that some practical psychometric tools and strategies have been proposed for diagnosing true psychosis over the past decades, the differentiation between true psychosis and malingered psychosis is still sometimes challenging. Accordingly, it seems crucial to identify innovative and reliable diagnostic alternatives. Hence, the present article summarizes a collection of evidence that can be used by researchers to improve future assessment of oropharyngeal microbiome composition as a feasible diagnostic marker for true psychosis in a forensic psychiatric setting.
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Posted 1 year ago
Rashid Saeed,
Rashid Saeed
Institution: University of Gujrat, Gujrat, PAKISTAN
Email: info@rnfinity.com
Muhammad Qasim,
Muhammad Qasim
Institution: University of Gujrat, Gujrat, PAKISTAN
Email: info@rnfinity.com
Abeera Saqib,
Abeera Saqib
Institution: Government College University, Faislabad, PAKISTAN
Email: info@rnfinity.com
Muhammad Hassan
Muhammad Hassan
Institution: University of Education, Lahore, PAKISTAN
Email: info@rnfinity.com
Environmental impact assessment (EIA) is a framework to provide all the socioeconomic and environmental impacts of mega projects for sustainability. Section 12 of Pakistan Environmental Protection Act (PEPA) 1997 regulates EIA procedure for mega projects that need to be approved by the respective En...
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Environmental impact assessment (EIA) is a framework to provide all the socioeconomic and environmental impacts of mega projects for sustainability. Section 12 of Pakistan Environmental Protection Act (PEPA) 1997 regulates EIA procedure for mega projects that need to be approved by the respective Environmental Protection Agency (EPA) to reduce environmental impacts. This study identified inadequacies linked with EIA procedures of CPEC western road project initiated from Rehmani Khel to Kot Balian (package-2A). To evaluate EIA procedures for the selected road project, an EIA index has been formulated based on questionnaire responses. The respondents of this study included environmental experts, social experts, and consultants from the relevant departments. The secondary sources involved a comprehensive literature review and approved EIA reports of CPEC road project. For testing variables, statistical analysis, i.e., the gamma test, correlation analysis, and factor analysis were used. The current study revealed the environmental impacts of CPEC road project, i.e., vehicle emissions, land degradation, loss of biodiversity, and atmospheric pollution. The calculated EIA index was 0.47, which identified the deficiencies among EIA stages, i.e., environmental management efficiency index, environmental impact statement index (EISI), and mitigation index for selected road projects. Statistical analysis indicated an insignificant relationship among the variables for environmental sustainability for the road project. This study will provide an EIA index for implementation of EIA procedures to reduce environmental degradation and contribute to EIA literature for long-term sustainability.
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Posted 1 year ago
Yusuf Dündar,
Yusuf Dündar
Institution: Aksaray University, Aksaray, Türkiye
Email: ysfdundar42@gmail.com
Cemal Ersin Silik,
Cemal Ersin Silik
Institution: Ankara Hacı Bayram Veli University, Ankara, Türkiye
Email: cemal.silik@hbv.edu.tr
Erdem Özgür
Erdem Özgür
Institution: Ministry of Interior Gendarmerie and Coast Guard Academy, Ankara, Türkiye
Email: eozgur76@hotmail.com
This research was conducted to reveal how the Turkish Gendarmerie should specialize in ensuring the security of touristic destinations. From October 2020 to February 2021, the opinions of 135 participants with high authority in the field of tourism and security were received in five different provin...
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This research was conducted to reveal how the Turkish Gendarmerie should specialize in ensuring the security of touristic destinations. From October 2020 to February 2021, the opinions of 135 participants with high authority in the field of tourism and security were received in five different provinces through an interview form created for this study. Content analysis was used in the analysis of the data. The findings obtained with this analysis were interpreted under seven themes: general security policy, uniform, equipment, awareness, duty, qualification, and training. According to the findings of the research, the Turkish Gendarmerie should serve visibly in touristic destinations with a different security concept. In the light of the findings obtained with this study, various recommendations were presented to practitioners and researchers in tourism and security field.
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Posted 1 year ago
Siti Khoirotul Arwiny,
Siti Khoirotul Arwiny
Institution: Universitas Muhammadiyah Sidoarjo, Indonesia
Email: info@rnfinity.com
Muhlasin Amrullah
Muhlasin Amrullah
Institution: Universitas Muhammadiyah Sidoarjo, Indonesia
Email: info@rnfinity.com
This The purpose of this study was to anticipate bullying act in SD Muhammadiyah 1 Candi Labschool UMSIDA. To achieve that purpose, the researcher used qualitative research in the type of phenomenological research. The data collection techniques in the form of interviews, observation and documen...
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This The purpose of this study was to anticipate bullying act in SD Muhammadiyah 1 Candi Labschool UMSIDA. To achieve that purpose, the researcher used qualitative research in the type of phenomenological research. The data collection techniques in the form of interviews, observation and documentation. The results of this study showed that the school have several school activities to anticipate bullying act, such as anti-violence programs, discussions, full supervision, gathering with students, creed/moral approaches, academic approaches, persuasive approaches, home visits, teacher training and parenting seminars. In anticipating the occurrence of bullying, school not only focus on student activities, but also provide understanding to parents and teachers to collaborated in anticipating bullying behavior in schools. Assistance for children with special needs (ABK) to avoid undesirable things when their child is in a tantrum.
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Posted 1 year ago
Yasmin Termeh-Zonoozi,
Yasmin Termeh-Zonoozi
Institution: Center for Tobacco Products, U. S. Food and Drug Administration, 11785 Beltsville Drive, Beltsville, MD 20705, United States
Email: Yasmin.Termeh-Zonoozi@fda.hhs.gov
P. Dilip Venugopal,
P. Dilip Venugopal
Institution: Center for Tobacco Products, U. S. Food and Drug Administration, 11785 Beltsville Drive, Beltsville, MD 20705, United States
Email: Dilip.Venugopal@fda.hhs.gov
Vyomesh Patel
Vyomesh Patel
Institution: Center for Tobacco Products, U. S. Food and Drug Administration, 11785 Beltsville Drive, Beltsville, MD 20705, United States
Email: info@rnfinity.com
Background
Increasing use prevalence of waterpipe tobacco products raises concerns about environmental impacts from waterpipe waste disposal. The U.S. Food and Drug Administration (FDA) is required to assess the environmental impact of its tobacco regulatory actions per the National Environmental P...
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Background
Increasing use prevalence of waterpipe tobacco products raises concerns about environmental impacts from waterpipe waste disposal. The U.S. Food and Drug Administration (FDA) is required to assess the environmental impact of its tobacco regulatory actions per the National Environmental Policy Act. This study builds on FDA’s efforts characterizing the aquatic toxicity of waterpipe wastewater chemicals.
Methods
We compiled a comprehensive list of waterpipe wastewater chemical concentrations from literature. We then selected chemicals for risk assessment by estimating persistence, bioaccumulation, and aquatic toxicity (PBT) characteristics (U.S. Environmental Protection Agency), and hazardous concentration values (concentration affecting specific proportion of species).
Results
Of 38 chemicals in waterpipe wastewater with concentration data, 20 are listed as harmful or potentially harmful constituents (HPHCs) in tobacco smoke and tobacco products by FDA, and 15 are hazardous waste per U. S. Environmental Protection Agency. Among metals, six (cadmium, chromium, lead, mercury, nickel and selenium) are included in both HPHC and hazardous waste lists and were selected for future risk assessments. Among non-metals, nicotine, and 4-methylnitrosamino-1-(3-pyridyl)− 1-butanone (NNK) were shortlisted, as they are classified as persistent and toxic. Further, N-nitrosonornicotine (NNN), with a low hazardous concentration value (HC50; concentration affecting 50 % of aquatic species) for chronic aquatic toxicity, had high aquatic toxicity concern and is selected.
Conclusions
The presence of multiple hazardous compounds in waterpipe wastewater highlights the importance of awareness on the proper disposal of waterpipe wastewater in residential and retail settings. Future studies can build on the hazard characterization provided in this study through fate and transport modeling, exposure characterization and risk assessments of waterpipe wastewater chemicals.
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Posted 1 year ago
