Digital Commons Network^™

Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …

Covalent Inhibition Of Enzyme Sortase A As A New Pathway Against Bacterial Resistance Of Staphylococcus Aureus, Umyeena Bashir

Master's Theses

The continued rise of antibiotic-resistant bacteria, such as MRSA (methicillin-resistant Staphylococcus aureus), has made the discovery of novel antibiotics critical. While bacteriostatic and bactericidal antibiotics inevitably exert evolutionary pressure on bacteria to develop resistance, small molecules that target mechanisms of bacterial virulence present a promising alternative for treatment. Sortase A (Srt A), a cysteine protease of S. aureus, promotes bacterial virulence by covalently attaching proteins such as pilin to the bacterial surface, enabling bacterial adhesion to mammalian cells. Inhibitory studies of this enzyme have gained prominent interest as a new pathway for drug development since blocking this enzyme's ability to …

Lithium Tetraborate As A Neutron Scintillation Detector: A Review, Elena Echeverria, John W. Mcclory, Lauren Samson, Katherine Shene, Juan A. Colon Santana, Yaroslav V. Burak, Volodymyr T. Adamiv, Ihor M. Teslyuk, Lu Wang, Wai-Ning Mei, Kyle A. Nelson, Douglas S. Mcgregor, Peter A. Dowben, Carolina C. Ilie, James C. Petrosky, Archit Dhingra

Faculty Publications

The electronic structure and translucent nature of lithium tetraborate (Li₂B₄O₇) render it promising as a scintillator medium for neutron detection applications. The inherently large neutron capture cross-section due to ¹⁰B and ⁶Li isotopes and the ease with which Li₂B₄O₇ can be enriched with these isotopes, combined with the facile inclusion of rare earth dopants (occupying the Li⁺ sites), are expected to improve the luminescent properties, as well as the neutron detection efficiency, of Li₂B₄O₇. The electronic structure of both doped …

2-Flavour $Su(2)$ Gauge Theory With Exponential Clover Wilson Fermions, Laurence Sebastian Bowes, Vincent Drach, Patrick Fritzsch, Antonio Rago, Fernando Romero-Lopez

School of Engineering, Computing and Mathematics

Composite Higgs models are a class of models proposed to address the hierarchy and naturalness problems associated with the Standard Model fundamental scalar Higgs. $SU(2)$ with two fundamental flavours is a minimal model for the composite Higgs sector which is not yet ruled out by experimental data. We present lattice results for $SU(2)$ with two fundamental mass degenerate flavours. For the fermion action we use the new exponential clover Wilson fermion action, which offers $O(a)$ improvement. We discuss tuning the $c_{\mathrm{SW}}$ parameter through Schr\"{o}dinger functional simulations, the scale setting of the ensembles using the Wilson gauge flow, and the low …

Hpra’S Kevin O’Donnell On The Ich Q9 Revision And Considerations For Its Implementation, Kevin O'Donnell

Level 3

At the June 2023 PRST meeting on the ICH Q9 revision, HPRA Market Compliance Manager and Senior GMP Inspector Kevin O’Donnell, who has been serving as rapporteur for ICH Q9 (R1), addressed the changes introduced in the revision, the practicalities of implementation, and his “personal thoughts” on the implementation process. Click here for ICH Q9(R1) with the changes highlighted by O’Donnell, and here for the slides accompanying O’Donnell’s remarks. Formatting

changes and other minor edits have been made for clarity by IPQ. Expressions of thanks to the meeting organizers/attendees and disclaimers that the presentation represents the speaker’s views and not …

Morning Panel Discussion, Alice Redmond, Aidan Harrington

Level 3

No abstract provided.

Introducing Research Collaboration And Gmp Human Resource Development At Three Universities With Gmp Laboratories In Japan, Shingou Sakurai, Osamu Hiruta, Ryoko Naruse

Level 3

This paper summarises initiatives presented on June 1^st 2023 at a seminar during a visit to Technological University Dublin. The authors travelled from 3 universities in Japan to share some of the collaborative research, education and training initiatives developed by them,

In their presentation the authors gave an overview of the current situation of Knowledge Management and Quality Culture in Japan, highlighting some recent issues and challenges, and presented some initiatives under development to specifically address these challenges.

Industry/Regulator Dialogue On Knowledge Management Is Intensifying In Wake Of Ich’S Q12 Initiative, ( Ipq )

Level 3

No abstract provided.

Physiological Mechanisms That Impact Exercise Adaptations For Individuals With Down Syndrome, Emily M. Post, William J. Kraemer

Research outputs 2022 to 2026

Down syndrome (DS) is the most common chromosomal disorder diagnosed in the United States since 2014. There is a wide range of intellectual severities, with the average IQ of individuals with DS at approximately 50 and adults without intellectual delay at approximately 70-130. Individuals with DS vary from mild to severe cognitive impairment, depending on the phenotypic penetration on the 21st chromosome, with the average cognitive capacity equivalent to a cognitive functioning of an 8- to 9-year-old child. To have successful health, all aspects of health must be considered (i.e., overall health, fitness, and social). Both aerobic training and resistance …

Ameliorative Effects Of Fmrfamide On 3,4-Methylenedioxyl-Methamphetamine/Tramadol-Induced Neurodegeneration In The Hippocampus, O. E. Ogunbiyi, K. O. Adeniji, L. Arietarhire, P. Okwute, D. Abaneme, J. I. Enya, O. Soremekun, M. Adekunle, O. Soyinka, S. T. Adelodun, S. Y. Olatunji, T. Afolabi, T. P. Ajibade, A. G. Obaoye, M. Dada, Joshua Owolabi, John A. Olanrewaju

PCOM Scholarly Works

Objective: Tramadol and 3,4-methylenedioxy-methamphetamine (MDMA) use over an extended period is linked to deficits in memory encoding and retrieval. We aimed to determine the neurotoxic effects of co-administration of MDMA and tramadol (TRAM) on hippocampal function and investigate the potential of FMRFamide in attenuating resulting alterations in the Wistar rat model. Methods: Thirty adult male Wistar rats were grouped into six (n=5): Control, FMRFamide, TRAM, MDMA, TRAM+MDMA, and TRAM + MDMA + FMRFamide groups. The opiates were administered orally at 20mg/kg each, while 2mg/kg of FMRFamide was administered intraperitoneally for 12 days using normal saline as a vehicle. The Barnes …

Economic Valuation Model Of Vanname Shrimp Culture And Mangrove Rehabilitation, Elrin Meivian Mongi Mongi, Mahawan Karuniasa, Mufti Petala Patria

Journal of Environmental Science and Sustainable Development

The current climate change is caused by anthropogenic activities involving energy and industry usage that affect the temperature and climate of the Earth. The Paris Agreement on climate change is a commitment by some countries to act to address climate change by developing sustainably and emitting low levels of carbon dioxide (CO2). Changes in the oceans include temperature increases, acidification, and changes in currents, leading to decreased productivity in fishing and aquaculture. Integrated mangrove shrimp farming, known as silvofisheries, has been recognized as environmentally friendly cultivation. The implementation of silvofishery is a form of mangrove ecosystem management that integrates ecology …

Fulfilling Urban Infrastructure Standards To Increase The Carrying Capacity Of Tourism Destination, Shana Fatina, Tri Edhi Budhi Soesilo, Rudy Parluhutan Tambunan

Journal of Environmental Science and Sustainable Development

Labuan Bajo is an emerging coastal tourism destination in Indonesia, which is also part of the United Nations Educational, Scientific and Cultural Organization (UNESCO) Komodo Biosphere Reserve located in the East Nusa Tenggara region. Recent tourism developments have transformed Labuan Bajo from a rural area into an urban area, and significant land use changes have followed. This new urban area development will attract tourists as well as population migration. The ongoing issue is to develop the urban infrastructure and facilities of Labuan Bajo in an integrated and sustainable way, considering the carrying capacity following the high demand for tourism and …

Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani

Journal of Environmental Science and Sustainable Development

A study on the viability of implementing sustainable reporting in Indonesian agricultural cooperatives is exceptionally uncommon, given the underlying concerns raised by the Financial Services Authority (OJK) Regulation No. 51/2017. In order to help achieve the Sustainable Development Goals, this project intends to investigate the potential of indicators of economic, ecological, and social sustainability. Employing the Analysis of Variance (ANOVA) method, this study analyzes the content of 85 sustainability reports using the Global Reporting Initiative (GRI) G4 reporting framework to determine the correlations between different sustainability categories and how they affect agribusiness and evaluate the impact on the business. The …

Sustainable Transportation In Southeast Asian Countries: Implementation Of Green Transport, Nafrah Maudina, Eko Priyo Purnomo

Journal of Environmental Science and Sustainable Development

Metropolitan cities face escalating reliance on private transportation, exacerbating traffic congestion and air pollution. To address these issues, promoting eco-friendly alternatives like Mass Rapid Transit (MRT), Bus Rapid Transit (BRT), and electric vehicles is crucial. This study aims to explore the integration of green transportation to achieve Sustainable Development Goals (SDGs), utilizing bibliographical analysis with VOSviewers tools. Scopus-indexed articles (2010-2022) were scrutinized using keywords: "Green Transportation," "Manila," "Bangkok," "Jakarta," and "Sustainable Development Goals."Findings reveal the adoption of green transportation in Manila, featuring electric motorbikes, bicycles, and the transformation of private transport into e-jeepneys. Bangkok showcases electric ships for water transport …

Analysis Of Marine Zone Management In Disputed Island Territories, Khomsin Khomsin, Danar Guruh Pratomo, Ayu Isnania Zahra

Journal of Environmental Science and Sustainable Development

Indonesia has 17,204 islands registered, named, and coordinated by Geospatial Information Agency (BIG). The number of islands can threaten maritime boundary disputes between provinces, districts, and cities. One of the disputes is the claim over Pulau Tujuh, which is mutually contested for ownership by the Province of Bangka Belitung and the Province of Riau Islands. This study aims to analyze the marine management zone of the Pulau Tujuh claim. It is carried out using the cartometric method. This study of regional boundaries refers to the Regulation of The Minister of Home Affairs of The Republic of Indonesia 141 of 2017, …

To Legitimacy And Beyond: A Reform Agenda To Restore Public Confidence In The Federal Courts, Charles G. Geyh

Articles by Maurer Faculty

The article begins by describing he ongoing cycle of anti-court sentiment directed at the federal courts. It situates that cycle in historical context, to the end of showing how independence norms have evolved to constrain more draconian efforts to curb the courts in those cycles. The article then explains why the latest cycle is unusually aggressive and why norms that have protected the judiciary’s independence for generations may be at risk if public skepticism of the courts reaches the point of undermining the judiciary’s perceived legitimacy. Next, the article sorts through the definitional clutter that complicates assessments of whether the …

Spatial Analysis Of Diarrhea Incidences, Environmental Influences, And Behavioral Factors In An Ecological Study, Baby Putri Adria, Ririn Arminsih Wulandari, Fitri Kurniasari

Media Kesehatan Masyarakat Indonesia

Diarrhea is a global health problem that causes morbidity and death in all age groups. Among the cities in Indonesia, Depok has the second-highest incidence of diarrhea outbreaks. Although previous studies have shown the correlation between diarrhea and environmental and behavioral factors, the spatial analysis of these factors is still very limited. Therefore, in this study, we investigated the spatial analysis of the association between diarrhea incidence and environmental and behavioral factors using an ecological study. The secondary data from the Depok City Health Office were used in the analysis. Our results showed a significant relationship between proper drinking water …

Beta Cell Primary Cilia Mediate Somatostatin Responsiveness Via Sstr3, Samantha E Adamson, Zipeng A Li, Jing W Hughes

2020-Current year OA Pubs

Somatostatin is a paracrine modulator of insulin secretion and beta cell function with pleotropic effects on glucose homeostasis. The mechanism of somatostatin-mediated communication between delta and beta cells is not well-understood, which we address in this study via the ciliary somatostatin receptor 3 (SSTR3). Primary cilia are membrane organelles that act as signaling hubs in islets by virtue of their subcellular location and enrichment in signaling proteins such as G-protein coupled receptors (GPCRs). We show that SSTR3, a ciliary GPCR, mediates somatostatin suppression of insulin secretion in mouse islets. Quantitative analysis of calcium flux using a mouse model of genetically …

The Role Of Live Streaming In Building Consumer Trust, Engagement, And Purchase Intention In Indonesian Social Commerce Thrift Clothes Sellers, Amyra Salsabela Yasser, Gita Gayatri

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: Examine the relationship between shopping values consumers perceive during live streaming and their trust, engagement, and intention to purchase from Indonesian social commerce thrift clothes sellers.

Design/methodology/approach: Data was gathered through an online survey from consumers who have watched a live-streaming session of an online thrift clothes shop on Instagram. Data were analysed using covariance-based Structural Equation Modelling (SEM).

Research Findings: The output shows that only the utilitarian value of live stream positively affects trust in products and sellers. The variable engagement was only significantly affected by hedonic value. Additionally, the only …

The Effect Of Social Media Brand Engagement On Customer Brand Loyalty: A Study On Skincare Brands Customers In Indonesia, Dodi Ria Atmaja, Riska Ware Arum Sari

ASEAN Marketing Journal

Abstract

Manuscript type: Research Paper

Research Aims: This research aims to examine the impact of brand engagement on social media on consumer brand loyalty (BL), by investigating the moderating roles of brand co-creation, brand trust, and brand experience variables.

Design/methodology/approach: The study employed a purposive sampling method, involving 230 respondents. The data was analyzed using Structural Equation Modeling (SEM).

Research Findings: The results show that brand experience can moderate the impact of brand co-creation (BCC) on brand loyalty (BL). However, social media brand engagement does not always have a direct impact on brand loyalty (BL), suggesting that other factors may …

The Impact Of Opioids On Students And Schools In Appalachian And Non-Appalachian Ohio: Educational Leader Perspectives On The Crisis, Charles L. Lowery, Chetanath Gautam

Journal of Research Initiatives

Over the last several decades, the opioid crisis has had an increasing impact on the educational environment of schools. The role that principals and superintendents have in leading schools that have been affected by opioids has been mostly overlooked in the research. The present study was conducted in Ohio, a state with areas that have some of the highest death rates due to opioid-related incidents in the nation. Purpose: This study collected data on the perspectives and perceptions of school leaders in Ohio to better understand how principals and superintendents frame their decisions regarding the opioid crisis. Design: We analyze …

Contrastive Rhetoric Analysis On Esp Students’ Writing, Canda Putri Anggini, Siffa Annisa Fitri Ramadhani, Novianti Arif, Lusy Rahmawati

Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan

Menganalisis pengaruh pola retorika bahasa pertama (L1) terhadap tulisan bahasa kedua (L2) mahasiswa ESP. Hasil menunjukkan pola linear dan non-linear pada tulisan L1 dan L2, kesalahan dominan pada tata bahasa, kurangnya kohesi, serta kecenderungan menerjemahkan ide dari bahasa Indonesia ke bahasa Inggris.

Developing Team Assisted Individualization-Based Student Worksheets To Improve Learning Outcomes And Mathematical Collaboration Skills, Hermanto Hermanto, Mita Akbar Sukmarini

Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan

Mengembangkan LKS berbasis Team Assisted Individualization (TAI) pada materi matriks untuk siswa SMK. Hasil menunjukkan LKS sangat valid, praktis, dan efektif meningkatkan hasil belajar serta kemampuan kolaborasi matematis.

The Effect Of The Beruang Game On Symbolic Thinking Ability And Logical-Mathematical Intelligence, Alif Kurin’Ain, Hermanto Hermanto

Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan

Meneliti pengaruh permainan Beruang (Number Hunting) terhadap kemampuan berpikir simbolik dan kecerdasan logis-matematis anak PAUD. Hasil menunjukkan peningkatan signifikan pada kedua aspek dibanding kelompok kontrol.

Infusing Shame Resilience Into The Counseling Curriculum To Support Client Conceptualization And Student Wellness, Sarah I. Springer, Kathleen Grant, Lauren Cozzolino

Journal of Counselor Preparation and Supervision

Shame is a silent epidemic that influences the health of our clients and the counselors who serve them. Using the tenets of phenomenology, researchers explored the experiences of students participating in a counseling course created to infuse shame resilience into the curriculum. Results and implications for future research are included.

Supporting Counselors-In-Training: A Toolbox For Doctoral Student Supervisors, Jeffrey M. Warren, Mark Schwarze, Helen S. Lupton-Smith

Journal of Counselor Preparation and Supervision

Counselor education doctoral students are often required to supervise master-level counselors-in-training as part of their supervision internship. While practical, this arrangement places doctoral students and their supervisees in potentially compromised situations, given their lack of experience in these respective roles. This article offers a toolbox of strategies doctoral student supervisors can use to facilitate their work with counselors-in-training. These strategies address focus areas identified through prior research. Doctoral student supervisors are encouraged to use this toolbox in conjunction with the support and guidance of their faculty supervisor as they navigate clinical supervision.

The Needs Assessment As Authentic Learning For School Counselors In Training, Dr. Dianne Vargas, Dr. Steven Drouin, Dr. Karen Zandarski

Journal of Counselor Preparation and Supervision

Although school counselor educators are tasked with preparing effective school counselors, they are continually presented with the challenge of creating authentic learning experiences that enhance the development of counselors in training. This descriptive-interpretive qualitative study describes the knowledge gained by counselors in training while creating, implementing, and analyzing an authentic learning experience within a master’s counselor education course. Data for this study included needs assessments completed by participants, and findings were summarized in four major themes. The themes included participants' awareness of the relevance of needs assessments, sources of knowledge utilized in survey design, school sites as stress and validation, …

Telemental Health Training In Counselor Education: A Qualitative Research Study, Jocelyn K. Novella, Thomas J. Debicella, Lucy Edwards, Carol (Lisi) Ewert, Dilani Perera

Journal of Counselor Preparation and Supervision

Telemental health training in counselor education is uncommon, mostly because telemental health delivery of counseling has been limited. However, the COVID-19 pandemic required a sudden pivot to technology in order to continue to provide services to clients. Counselors-in-Training also had to pivot to telemental health field experiences, most without intentional training for such in their master’s programs. This grounded theory qualitative study describes the lived experiences of seven students in their Practicum course during this period in a master’s-level clinical mental health counseling program. Particular themes that emerged were concerns about lack of training in various areas, including crisis intervention/risk …

Trauma-Informed Supervision: The Supervisory Needs Of Mental Health Therapists Engaged In Trauma-Related Work, Erynne H. Shatto, James Stefurak Ph.D., Amy E. Rinner, Lacy M. Kantra

Journal of Counselor Preparation and Supervision

We present the need for therapists who engage in trauma-specific work to receive trauma-informed supervision or consultation. This is based on the findings that the emotional labor required of trauma-specific work is high and increases a therapist’s risk for experiencing negative impacts from their work such as vicarious trauma, compassion fatigue, unhelpful transference/countertransference, reminders of their own trauma, and burnout. Further, clients incur risks of receiving iatrogenic care when therapists engaged in trauma-related work are not given appropriate job related resources and/or receive ineffective supervision. We discuss a model for trauma-informed supervision, including supporting theory and initial guidelines for supervisors’ …

Towards Digital Twins For Optimizing Metrics In Distributed Storage Systems - A Review, May Itani, Layal Abu Daher, Ahmad Hammoud

BAU Journal - Science and Technology

With the exponential data growth, there is a crucial need for highly available, scalable, reliable, and cost-effective Distributed Storage Systems (DSSs). To ensure such efficient and fault tolerant systems, replication and erasure coding techniques are typically used in traditional DSSs. However, these systems are prone to failure and require different failure prevention and recovery algorithms. Failure recovery of DSS and data reconstruction techniques take into consideration different performance metrics optimization in the recovery process. In this paper, DSS performance metrics are introduced. Several recent papers related to adopting erasure coding in DSSs are surveyed together with highlighting related performance metrics …