bluuebunny/crossref_metadata_2025 huggingface dataset:
Early-Onset Urticaria Pigmentosa in a 7-Month-Old Infant: A Case Report
Authors: Nellia Fonna  , Mutia Sari  , Rina Gustia
Published: January 2025

Background: Urticaria pigmentosa (UP) is the most common form of cutaneous mastocytosis in children, accounting for 70-90% of cases. UP typically presents in infancy or early childhood with characteristic skin lesions that vary in appearance. The hallmark of UP is the presence of reddish-brown macules or papules that urticate or blister upon rubbing, a phenomenon known as Darier's sign. Histopathological examination of a skin biopsy is confirmatory, demonstrating an increased number of mast cells in the dermis.
Case presentation: We report a case of early-onset UP in a 7-month-old infant boy who presented with multiple hyperpigmented macules all over his body. The lesions were pruritic and had progressively increased in size and number over the past two weeks. Dermatological examination revealed multiple erythematous macules on the face, hyperpigmented macules on the chest, abdomen, and extremities, hyperpigmented plaques on the legs, and a nodule on the back. The lesions exhibited a positive Darier's sign, characterized by swelling and redness upon rubbing. Systemic examination was unremarkable, with no evidence of hepatomegaly, splenomegaly, or lymphadenopathy. Dermoscopy of the lesions revealed a central pigment network and a light brownish peripheral structure, suggestive of UP. Histopathological examination of a skin biopsy confirmed the diagnosis of UP, demonstrating an increased number of mast cells in the dermis. The patient was treated with oral antihistamines (cetirizine) and topical corticosteroids (hydrocortisone) for four weeks, resulting in significant regression of the lesions.
Conclusion: This case highlights the importance of recognizing the clinical features of UP in infants. Early diagnosis and appropriate management can help alleviate symptoms and improve the quality of life for affected children.
Street Language and Social Survival in Gulu City: Insights from Aguu, the Socially Excluded Youth
Authors: Omara Christopher John , Alidri Agatha , Okello Simon , Ochen Patrick , Kabwijamu Patrick
Published: January 2025

This paper examines the role of street language as a survival skill among the street children ‘Aguu’, a socially excluded youth in Gulu City, who continuously face stigmatization and discrimination in the community. The study used a qualitative research approach and historical design, involving participant observation, life history interviews and in-depth one-on-one oral interviews as data collection methods. Key findings from recent studies indicate that, over time, street language has emerged as a significant marker of social identity, particularly among marginalized and alienated groups. This linguistic phenomenon is especially prevalent among the youth, often derogatively referred to as "Aguu" by mainstream society. The study argues that street language fosters unity and identity among its speakers, acting as a form of resistance to societal exclusion. The study also contends that the culture of the youth, urbanization and post-conflict recovery have intensified and extended linguistic perspectives and forms of street communication, as economic and social transformations that reshape language use in Gulu City. This paper maintains that street language plays a crucial role as a means of identity and resilience for the socially excluded youth in Gulu City, as it allows them to navigate life on issues related to security, relationship-related inclusion, daily needs, conflict resolution, employment and medical needs. The paper concludes that the experiences of street children in Gulu City illustrate their resilience, adaptability, and determination to survive amidst systemic exclusion and societal neglect. Accordingly, the study recommends community-based support systems in order to create safe spaces and support networks for street children, provision of accessible and affordable mental health care and substance abuse counselling, as well as collaborative inclusive language and reduced stigma efforts to humanize experiences of these children, and foster greater community empathy and understanding within Gulu City. Above all, the study argues that both social institutions and government agencies should abandon the use of the term 'Aguu' to refer to street children, as it serves as a primary mechanism of social exclusion. This term, which has been adopted by both society and governmental bodies, carries derogatory connotations and reinforces the marginalization of these individuals
Effect of Aflatoxin-Laced Diets on Ovarian Follicles of New Zealand White Rabbits
Authors: Kitilit Jackson Kibet , Magak Gideon Ng’wena , Mwaniki Dickson Minjire
Published: January 2025

Contamination of crops by Aspergillus fungi can occur at any stage of food production, ranging from pre-harvest to storage. These toxins are generally found in the mycelium of filamentous fungi but may also exist in the spores of the Aspergillus genus. Their production is influenced by factors such as a favourable temperature range of 24–35°C and relative humidity levels between 7 and 10%, in conditions prevalent in tropical regions. Despite their harmful effects, the presence of aflatoxins in food and feed often goes unnoticed. This is due to a lack of public awareness, insufficient regulatory frameworks, the dumping of contaminated food products by importers and the introduction of tainted commodities into the food chain during periods of food scarcity caused by drought, conflict, political instability or economic crises. Aflatoxins are invisible and highly corrosive chemical toxins that damage the liver, and reproductive systems and are carcinogenic to various organs. The current study investigated the histopathological effects on the follicles of New Zealand White rabbits fed diets containing varying levels of aflatoxins. Over 45 days, 16 three-month-old rabbits were housed in well-ventilated cages with 12:12 hours of daily light: darkness exposure and fed diets containing four different levels of aflatoxins. At the end of the study period, one rabbit from each treatment group was humanely sacrificed, and its ovaries were removed and sent to the anatomy and pathology laboratory for histological analysis. The findings revealed a reduction in primordial follicles with increasing levels of aflatoxin in the diet. Part of the ovarian cytoplasm contained dark-red fluid resembling blood, indicating follicular infiltration. The inflammation likely obscured other follicles, and two follicles were observed to be necrotic. Examination of ovarian tissues in treatments 3 and 4 revealed mild histological changes, including desquamation of granulosa cells, congestion, and multifocal oedema between the congested blood vessels in the ovarian medulla. In conclusion, including aflatoxin in New Zealand White rabbit diets, even at the levels tested in this study, resulted in significant effects on the ovarian cytoplasm, reduced follicle number, and necrotic damage to the follicles. Based on these findings, it is recommended that aflatoxin levels in rabbit diets should not exceed 100 ppb to prevent adverse histological effects on the ovaries and reduce follicle numbers.
Sitiari Dhanifu Katika Mazungumzo ya Hafla ya Mahari Katika Jamii ya Agikuyu
Authors: Kariithi Francis
Published: January 2025

Utafiti huu ulizitathmini sitiari dhanifu ambazo huibuka katika mchakato ufungamanishwao na hafla za majadiliano ya mahari katika awamu mbalimbali za shughuli hiyo muhimu katika jamii ya Agikuyu inayorejelewa kama “Ruracio”. Matumizi ya sitiari katika kujenga majadiliano huwa uti wa mgongo na kwa sababu hiyo wawakilishi wanaoteuliwa na pande mbili za aila husika huhitajiwa kuwa na umilisi mpevu wa lugha husika ili kufaulisha shughuli hiyo. Ikumbukwe kuwa, sitiari zinazotumiwa katika mchakato husika huchangia kujenga ukuruba baina ya koo husika kwa mujibu wa mila na desturi za jamii ya Agikuyu popote pale inapojikuta. Data iliyokusanywa ilirekodiwa kutoka mazungumzo halisi ya hafla husika ambapo mtafiti alivihudhuria vikao vitano tofauti lengo likiwa kuipata data ambayo kwa mujibu wa utafiti ingesemwa kuwa tegemevu. Kama mshiriki, mtafiti alizihudhuria hafla mbili katika gatuzi la Muranga na tatu katika gatuzi la Nakuru anakokaa. Data ilitafsiriwa na kuainishwa kwa mujibu wa maratokezi na hatimaye kuelezewa. Sitiari nyingi zilizojitokeza zilifungamana na vitambulisho vya kijinsia. Aidha, sitiari hizo zikijikita katika matukio tofauti tofauti ya mchakato wote wa sherehe hiyo. Ilibainika kuwa, sitiari husheheni hafla hii kwa kiwango kikubwa zikichangia kuingiliana na kukamilisha awamu tofauti tofauti za mitagusano ya jamii hii ya Agikuyu. Matokeo ya utafiti huu bila shaka yatajenga dafina bora ya wasomi katika uwanja wa fasihi na uchanganuzi lugha
Desain sistem informasi data produk finish good dengan pendekatan RAD
Authors: Wahyudi Pauji , Suherman  , Muhamad Fatchan
Published: January 2025

Dalam suatu perusahaan, di perlukan adanya pemeriksaan yang kontinyu terhadap data produk finish good. Hal ini di maksudkan untuk peningkatan kualitas dan efisiensi dari produksi perusahaan. Salah satunya pada PT. Nitigura Indonesia seringkali menghadapi permasalahan pada pengelolaan data produk finish good. Dalam pengolahan data produk finish good yang dilakukan oleh bagian produksi masih memiliki beberapa  kekurangan yaitu proses pencatatan laporan data produk finish good yang dilakukan oleh bagian produksi masih menggunakan metode manual dan tidak bisa melakukan penginputan laporan data produk finish good di hari yang sama karena laporan data produk finish good dicatat di lembar kerja hasil produksi menggunakan kertas sehingga membutuhkan waktu yang cukup lama, dalam penyimpanan data saat ini tidak memiliki keamanan dan organisasi yang tepat, yang menyebabkan data kurang aman dan tidak terorganisir dengan baik seperti kertas laporan produksi yang ditumpuk di atas meja, sehingga laporan data produk finish good berpotensi hilang serta tercampur dengan laporan hasil produksi lainnya. Berdasarkan masalah di atas maka penulis mengusulkan membuat aplikasi sistem informasi data produk finish good yang mudah dioperasikan dengan cepat, Metode yang digunakan dalam penelitian ini adalah Rapid  Application Development (RAD) dengan tahapan perencanaan kebutuhan, desain sistem, pengembangan dan implementasi.
Perbandingan algoritma clustering dbscan dan k-means dalam pengelompokan siswa terbaik
Authors: Hasibuan Muhammad Siddik , Lubis Aidil Halim , Sari Melda Novita
Published: January 2025

Siswa terbaik ditentukan dengan kriteria yang telah ditentukan secara penilaian oleh ketentuan sekolah adapun kriteria penilaian siswa terbaik adalah berdasarkan kedisiplinan, akhlak, nilai raport, absensi, ekstrakurikuler, dan perlombaan. Saat ini pihak SMP Negeri 3 Panyabungan belum berhasil menemukan metode terbaik dalam proses pengelompokkan siswa terbaik tersebut. Metode clustering adalah teknik yang dapat digunakan untuk mengelompokkan data prestasi siswa berdasarkan berbagai kriteria, sehingga memudahkan proses penilaian. Penelitian ini membahas kinerja dua algoritma clustering, yaitu DBSCAN dan K-Means, dalam pengelompokan siswa SMP terbaik serta dengan menerapkan Python pada prosesnya. Penelitian ini bertujuan untuk mengetahui algoritma mana yang lebih efisien dan efektif dalam mengelompokkan data siswa SMP berdasarkan prestasi akademik mereka. Hasil penelitian menunjukkan bahwa algoritma DBSCAN dengan epsilon 11 dan sampel data 24 menghasilkan 2 klaster dengan Silhouette Score sebesar 0.258030877243884. Sedangkan algoritma K-Means dengan metode Elbow menghasilkan 4 klaster dengan Silhouette Score sebesar 0.5697019340266847. Dari perbandingan tersebut, algoritma K-Means terbukti lebih efisien. K-Means juga menunjukkan klaster yang lebih bersih, terstruktur, dan memiliki kemiripan antar data yang lebih baik, sehingga lebih disarankan untuk pengelompokan siswa SMP terbaik.
Catequesis e identidad de la Iglesia greco-católica rumana unida a Roma
Authors: Barta Cristian
Published: January 2025

Los anfitriones del Congreso del Equipo Europeo de Catequesis fueron la Iglesia Unida Rumana en Roma, greco-católica. En el artículo se presenta el nacimiento y singularidad de esta Iglesia a través de una breve presentación histórica. A continuación, teniendo en cuenta la complejidad de la actividad catequética muy unida a la liturgia, la iconografía y la espiritualidad, se hace una opción de limitarel tema al estricto campo de la literatura catequética. Se presentan a continuación, los diferentes catecismos que han sido esenciales para transmitir la fe a los miembros de la Iglesia Unida con especial relevancia a los aspectos identitarios de los contenidos.
Liturgia, catequesis y mujeres
Authors: Kaupp Angela
Published: January 2025

El papel de las mujeres en la liturgia y la catequesis de la Iglesia se ha de respensar desde la igualdad de dignidad entre hombres y mujeres definida en los relatos de la creación. A pesar de esta igualdad teológica, las mujeres han sido históricamente excluidas de roles de liderazgo debido a estructuras sociales y eclesiásticas patriarcales. El artículo analiza cómo las primeras comunidades cristianas permitían a las mujeres ejercer funciones significativas, como diaconisas y apóstoles, pero con el tiempo, la institucionalización y la influencia de modelos sociales limitaron su participación. Se subraya la importancia de reconocer y valorar las experiencias y contribuciones de las mujeres en la catequesis y la liturgia, abogando por una revisión teológica y antropológica que permita una mayor inclusión y representación femenina en la Iglesia. Queda abierto el desafío de adaptar las prácticas eclesiásticasa los signos de los tiempos actuales.
A Comparative Analysis of Stochastic Approaches for Claims Reserving in Private Health Insurance
Authors: Brati Esmeralda , Braimllari Alma
Published: January 2025

To guarantee the fulfillment of all claims, an insurance company must allocate enough funds to cover both current and future claims for active policies. The application of stochastic models has found extensive use in various domains of insurance and finance. However, their application in the context of private health insurance has been somewhat limited. To address this gap in existing knowledge, this paper aims to explore the application of stochastic methods to disease portfolios. The study involves dividing the developmental periods into semi-annual intervals and determining the most appropriate model for forecasting claim reserves. The research objectives include evaluating the effectiveness of the Mack, Clark LDF, and Clark Cape Cod methods in predicting claim reserves within a disease portfolio. Moreover, the study intends to compare these models to identify the most appropriate method for claim reserve calculations. The data source employed for this study comprises private health insurance claims data covering the period from 2018 to 2022. When compared to alternative methods, The Clark LDF method with Weibull distribution is far more accurate in calculating the reserve of claims compared with other similar methods. From the pool of models analyzed, the Mack model and Clark LDF model with Weibull distribution show the lowest reserve claims and standard errors. Based on these result analyses, the insurance company is recommended to explore other strategies for its fund distribution as opposed to maintaining only one substantial claim reserve.
The Dynamics of CAATs Adoption in Jordan: Bridging Top Management Support with Auditor Innovativeness and IT Competency
Authors: Al Omari Hussam Mohammad Ali , Kadir Mohd Rizuan Abdul , Sapingi Raedah Bte. , Al-Dalaien Ahmad
Published: January 2025

This research looks at the variables that influence Jordanian firms' use of computer-assisted audit techniques (CAATs). CAAT is a crucial tool for auditing in today's technological business age. A key focus of the study is to examine how support from top company management assists in adopting CAATs into auditing practices in the company. This study uses two mediators, auditors' IT competency and auditors' innovativeness, to mediate the relationship between top management support and CAAT adoption. The study employed a quantitative approach to understand the adoption of the CAAT issue. Internal auditors and their colleagues in companies listed on the ASE are used as respondents in this study. A notable discovery of this study is that the support of top management is recognized as a significant factor contributing to successfully implementing CAATs. However, it's surprising to learn that an auditor's IT skills and innovative thinking have no bearing on how they support the adoption of CAATs. This study offers insightful information that corporations may use to adopt CAAT for auditing practice objectives for internal auditors, decision-makers, and organizations operating in comparable environments. The research adds to the more extensive discussions on integrating technology into auditing by emphasizing the importance of leadership in organizations, particularly in developing countries.
Does Money Matter for Predicting Overall Prices in Albania? An Analysis with Recurrent Neural Network
Authors: Vika Blerina , Xhaja Denada , Vika Ilir
Published: January 2025

The purpose of this article is to assess the information content of monetary aggregates in predicting overall prices in Albania. The relevance of money is evaluated by comparing forecasts derived from no-money versus money-based models. Rather than employing traditional econometric models, an important innovation in our analysis is to use the Long Short-Term Memory (LSTM) technique of recurrent neural networks. These powerful tools allow higher flexibility than conventional functional forms for achieving the desired degree of forecast accuracy. After estimating the neural network parameters on quarterly data from 1993 to 2016, the forecast performance is then evaluated in a pseudo-out-of-sample exercise for horizons varying from one to twelve quarters ahead during the period 2017-2022. Preliminary results indicate that narrow monetary aggregates, particularly base money that is controlled by the central bank, have an important role in predicting prices at all horizons up to around two years. Contrary to expectations, the contribution of broader monetary aggregates M2 and M3 is found unstable across time horizons. The LSTM model results also uncover time-varying effects of monetary aggregates. We find evidence that the impact of money growth on overall price developments was weaker in the years before the pandemic, and it increased considerably during the accelerating inflation in the post-coronavirus and energy shock period. As it is the more recent period that matters for monetary policy, it is argued that money matters in the case of Albania (at least in particular economic circumstances) and due diligence should be dedicated to money-based price models.
Evaluation and Standardisation of the Approach to Using Environmental Isolates in the AstraZeneca Microbiology Laboratories
Authors: Capper K , Duncanson P , Gravett A , Johnson A
Published: January 2025

A thorough evaluation and standardisation of the use of environmental isolates (EIs) in AstraZeneca's microbiology laboratories was performed. The study was prompted by the increasing use of EIs in pharmaceutical microbiology laboratories over the past two decades and aimed to ensure robust methods for recovering all types of microorganisms that may pose a risk to the quality of medicines. The cost, time and robustness of the testing performed with environmental isolates was identified as an area for continuous improvement by internal audit of site procedures. The review identified a wide variety of interpretations of where and what to include for EIs in growth promotion tests, methods, and disinfection efficacy studies across AstraZeneca's microbiology laboratories, leading to potential overuse.

The study involved a global cross-site review that utilized a risk assessment process, involving 10 expert pharmaceutical microbiologists with significant industry experience and a risk management subject matter expert. The review assessed various uses of environmental isolates, such as growth promotion testing, disinfectant qualification studies, and method suitability testing, with a focus on regulatory requirements, external audit commitments, and scientific rationale.

Regulatory guidance for the use of environmental isolates was reviewed, and a requirement for their use was noted in specific documents, such as the EU Guidelines for Good Manufacturing Practice for Medicinal Products² and various USP chapters. The literature review provided external viewpoints and aligned with the approach within AstraZeneca, confirming the need for a risk assessment in the use of isolates.

The paper concludes by outlining the scientific rationale for the use of environmental isolates and provides guidance on when and how to select the most appropriate EIs for different test types. The study resulted in the production of a global guidance guideline, allowing sites to implement a standard approach to the use of EIs, leading to a significant reduction in their overuse and a standardisation across the business. The conclusion emphasises the importance of utilising environmental isolates where they add the most value or where they are required by regulations.

This paper provides valuable insights into the evaluation and standardisation of the approach to using environmental isolates in AstraZeneca's microbiology laboratories, offering a foundation for a global standard and a reduction in their overuse.
Sicherer Umgang mit Lithium-Akkus
Authors: Beneker Iris
Published: January 2025

Im Arbeitsalltag sind Lithium-Ionen-Akkus allgegenwärtig – und das aus gutem Grund: Sie können klein und gleichzeitig effizient sein, wodurch sie für eine Vielzahl von Anwendungen interessant sind. Lithium-Akkus speichern dabei zum Teil enorme Energiemengen in kleinem Raum. Die hohe Energiedichte bei geringem Eigengewicht und einer schnellen Aufladegeschwindigkeit bedeuten im Umkehrschluss ein erhöhtes Brandrisiko.
PEMBINAAN OLEH KANTOR URUSAN AGAMA EVITALISASI PADA PROGRAM ZAKAT, INFAQ, DAN SHADAQAH DI KECAMATAN SAMBAS
Authors: Sofia Sofia , Manja Manja
Published: January 2025

KUA Revitalisasi Kecamatan Sambas merupakan KUA yang memiliki program unggulan di bidang ZIS. KUA Revitalisasi Kecamatan Sambas berperan aktif dalam memastikan program ZIS dapat berjalan efektif sesuai dengan nilai-nilai keagamaan dan memberikan dampak positif pada kesejahteraan masyarakat di Kecamatan Sambas. Tujuan dari penelitian ini untuk mendeskripsikan tentang: (1) Proses pelaksanaan pembinaan oleh KUA Revitalisasi pada program ZIS di Kecamatan Sambas; (2) Kendala dalam pembinaan oleh KUA Revitalisasi pada program ZIS bagi masyarakat muslim di Kecamatan Sambas; (3) Cara mengatasi kendala dalam pembinaan oleh KUA Revitalisasi pada program ZIS bagi masyarakat muslim di Kecamatan Sambas; (4) Pemanfaatan hasil ZIS bagi masyarakat muslim di Kecamatan Sambas. Penelitian ini menggunakan pendekatan deskriptif dengan jenis penelitian kualitatif. Hasil penelitian menunjukkan bahwa proses pelaksanaan pembinaan program ZIS yang dilakukan oleh KUA Revitalisasi di Kecamatan Sambas ada empat, yaitu perencanaan program, pelaksanaan, pendampingan dan evaluasi. Terdapat empat kendala dalam pembinaan ZIS oleh KUA Revitalisasi di Kecamatan Sambas, yaitu pemahaman dan kesadaran umat tentang kewajiban ZIS masih rendah, kurangnya kepercayaan masyarakat terhadap badan pengelola ZIS, memiliki kelemahan dalam hal SDM, serta kurangnya dana dalam sosialisasi ZIS. Adapun cara mengatasi kendala dalam pembinaan ZIS adalah dengan mengadakan rapat koordinasi secara rutin dengan lembaga keagamaan lainnya, seperti BAZNAS, penyuluh agama, serta perangkat desa, hal ini dilakukan dengan peningkatan kerjasama atau kolaborasi antara lembaga keagamaan, serta meningkatkan kegiatan sosialisasi atau penyuluhan tentang ZIS. Bentuk pemanfaatan hasil ZIS di Kecamatan Sambas ada tiga jenis program, yaitu program bantuan sosial, pendidikan, dan kesehatan.
Improving Students’ Reading Ability through the Power of Two Strategy and Google Classroom
Authors: Ginting Realita Br
Published: January 2025

The lack of mastery of reading skills in learning English is a problem faced by the tenth-grade students Accounting class in SMKN 2 Singkawang especially to determine the main idea and evaluate specific details in narrative text. This research aim to find the effect of The Power of Two Strategy and Google Classroom to improve students’ reading ability. This research was conducted at SMKN 2 Singkawang, especially among the tenth-grade students of Accounting class. The researcher applied Classroom Action Research (CAR) by conducting two cycles and three meetings in each cycle. The data was collected from 35 tenth-grade students in Accounting class. In collecting data, the researcher used reading tests, observation checklists and field notes. For the data analysis researcher used quantitative and qualitative data. The instrument used to collect data was a reading test. The results of the research in the first and second cycles involved seventy-three and seventy-eight. The finding of this research showed that The Power of Two Strategy and Google Classroom were effective in improving student’s reading ability in enhancing student’s reading ability.
When group grievances become personal: The neural correlates of group and personal rejection
Authors: Marcos-Vidal Luis , Gil-Buitrago Helena , Cisma Irene , Hendricks Rosamunde C. , Atran Scott , Pretus Clara
Published: January 2025

Witnessing rejection against one’s group can have similar impacts on psychological distress and aggression as experiencing rejection personally. In this study, we investigated the neural activity patterns of group rejection and whether they resemble those of personal-level rejection. We first identified the neural correlates of social rejection (exclusion based on negative attention) compared with ostracism (exclusion based on lack of social connection) and then compared group-level to personal-level rejection. We employed a novel social exclusion task, “RateME,” to induce group and personal rejection and Cyberball to evoke ostracism during fMRI scans. Our results showed that personal rejection increased activity in regions associated with autobiographical memory and self-identity, such as the dorsomedial prefrontal cortex and the lingual gyrus, whereas ostracism engaged areas related to social pain and salience, including the anterior cingulate cortex and the insula. Additionally, group and personal-level rejection elicited similar neural activity patterns, regardless of participants’ fusion with the rejected groups. Therefore, group membership seems sufficient for group rejection to trigger self-referential processing pathways similar to those activated by personal rejection. Our findings highlight the overlapping neural mechanisms underlying personal and group-level grievances, which may explain the detrimental effects of group rejection on aggression, extremism, and intergroup conflict.
Sporcularda Saldırganlık ve Sosyalleşme
Authors: Balci İbrahim , Kahraman Muhammed Zahit
Published: January 2025

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Pola Pengelolaan Kas bagi Pelaku UKM Berdasarkan Orientasi Entrepreneurial
Authors: Puspitaningtyas Zarah
Published: January 2025

Industri kecil dan menengah (UKM) telah tumbuh dan berkembang pesat dari waktu ke waktu. Namun demikian, beberapa pelaku UKM mengabaikan penerapan akuntansi dengan mengelola kas tidak berdasarkan standar akuntansi keuangan. Tanpa penerapan akuntansi yang efektif, pengambilan keputusan bisnis tidak berdasarkan informasi akuntansi. Hal ini pada gilirannya mengganggu kontinuitas bisnis. Fokus penelitian ini adalah mengeksplorasi perilaku pelaku UKM dalam pemanfaatan akuntansi, khususnya pola pengelolaan kas, sebagai dasar pengambilan keputusan bisnis. Pengambilan keputusan bisnis berbasis akuntansi pada dasarnya merupakan perwujudan orientasi entrepreneurial, yaitu risk-taking. Desain penelitian ini adalah deskriptif kualitatif. Informan penelitian ini terdiri atas enam pelaku bisnis “batik dan bordir”. Data dikumpulkan melalui wawancara mendalam dan dianalisis menggunakan model Miles dan Huberman (1994). Melalui penelitian ini berhasil ditemukan persepsi mengenai penerapan pencatatan akuntansi, proses penerapan pengelolaan kas, dan pengambilan keputusan bisnis.
Preparing Green Entrepreneurs for Sustainable Development
Authors: Djatmika Ery Tri
Published: January 2025

Perhatian mengenai dimensi sosial dan lingkungan dalam aktivitas ekonomi merupakan tanggung jawab terkait dengan pembangunan berkelanjutan untuk keberlangsungan bisnis dan memenuhi harapan generasi mendatang. Artikel ini memaparkan mengenai pemahaman mahasiswa peserta perkuliahan entrepreneurship tentang dimensi-dimensi green entrepreneur yaitu clean-growth, socially-aware, dan environmentally-save businesses sebagai triple bottom line, dan menguji kesesuaian model instrumen kebijakan dengan dimensi-dimensi tersebut. Data penelitian survey ini diperoleh dari mahasiswa peserta mata kuliah entrepreneurship dan dianalisis dengan mempergunakan persentase, uji-t sampel berpasangan, dan multivariate general linear model. Mempertimbangkan pentingnya peran institusi perguruan tinggi dalam pengimplementasian pendidikan untuk pembangunan berkelanjutan, maka pembelajaran entrepreneurship perlu mengintegrasikan triple bottom line sebagai konteks kritis dari pendidikan entrepreneurship dan tanggung jawab dalam penciptaan green entrepreneurs.
Identifikasi Kepemilikan Entrepreneurial Spirit Mahasiswa
Authors: Hongdiyanto Charly
Published: January 2025

Merupakan informasi yang telah dipahami banyak orang, sebagian besar penduduk Indonesia lebih memilih untuk bekerja menjadi pegawai dibandingkan memiliki usaha sendiri dengan menjadi seorang wirausahawan atau entrepreneur. Hal ini dibuktikan dengan kecilnya presentasi jumlah entrepreneur di Indonesia dibandingkan negara tetangga seperti Malaysia dan Singapura. Mayoritas penduduk Indonesia tidak memiliki jiwa entrepreneurial yang bisa terlihat dari kurangnya keberanian untuk memiliki usaha mandiri yang dinilai lebih berisiko apabila dibandingkan dengan menjadi pekerja, baik di perusahaan swasta atau pegawai negeri. Universitas Ciputra adalah lembaga pendidikan tinggi yang didirikan oleh Ir. Ciputra yang bercita-cita untuk menciptakan generasi Indonesia yang memiliki jiwa entrepreneurial. Penelitian ini bertujuan untuk mengetahui kepemilikan entrepreneurial spirit mahasiswa di Universitas Ciputra yang berasal dari Kawasan Timur Indonesia (KTI). Data dikumpulkan dengan metode in-depth interview dalam penelitian berjenis kualitatif ini.
Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Manajemen Laba
Authors: Yendrawati Reni
Published: January 2025

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dewan komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional terhadap manajemen laba. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009 sampai tahun 2013. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan keuangan perusahaan. Alat analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap manajemen laba sedangkan komite audit berpengaruh terhadap manajemen laba.
Hubungan Gaya Kepemimpinan Transformasional pada Atasan Langsung terhadap Perilaku Intrapreneur Karyawan di PT “X”
Authors: Deinta Vicko Riswara , Kurniawan Jimmy Ellya
Published: January 2025

Pada zaman yang kompetitif ini, perusahaan diharuskan untuk mampu menyesuaikan dan menjadi perusahaan yang memiliki daya saing untuk dapat terus bertahan. Corporate entrepeneur atau kewirausahaan adalah salah satu solusi yang dapat diterapkan oleh perusahaan saat ini. Penelitian ini bertujuan untuk mengetahui hubungan antara kepemimpinan transformasional dan perilaku kewirausahaan pada karyawan di sebuah perusahaan di Surabaya. Penelitian ini berasumsi bahwa kepemimpinan transformasional oleh atasan langsung berhubungan dengan perilaku kewirausahaan. Penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan dua skala pengukuran; kepemimpinan transformational dan skala intrapreneur scale. Penelitian ini menemukan bahwa ada hubungan antara kepemimpinan transformative dengan atasan langsung dengan terhadap perilaku kewirausahaan karyawan perusahaan X (r = 0,422**; p-value = 0,003). Ini berarti bahwa semakin tinggi kepemimpinan transformasi maka semakin tinggi pula tingkat perilaku kewirausahawanan karyawan.
Developing sustainable management strategies for the Floating Market tourism area in Lembang
Authors: Simorangkir Cavin Ornando
Published: January 2025

This research aims to develop strategies for managing the Floating Market tourism area in Lembang, West Bandung Regency (KBB), focusing on sustainable resource management. Utilizing qualitative methods, data were collected through in-depth interviews with key stakeholders, including the Floating Market tourism manager, worker groups, local residents, and the KBB Tourism and Culture Agency. The research employs SWOT analysis integrated with IFAS-EFAS matrices to develop strategies based on critical issues identified, such as employees earning below the minimum wage (UMR), inadequate contributions to public facilities, limited collaboration with local communities and government, insufficient employee training, and non-transparent recruitment processes. The research results propose several strategies, including adjusting wages to competitive levels, implementing regular employee training programs, and enhancing contributions to public facility improvements. Additionally, the research emphasizes the importance of strengthening collaboration with local communities, government, and relevant agencies, as well as increasing local residents’ involvement in management and ensuring transparency in recruitment process. This research highlights the significance of sustainable tourism development theory in balancing economic, environmental, and social factors for long-term success. By integrating a comprehensive resource management plan, the floating market can preserve the environment, improve public facilities or infrastructure, enhance food security with local products, and undertake other efforts. These initiatives contribute to a resilient tourism model that aligns with regional development goals. Overall, these findings provide a strategic model for similar attractions, demonstrating how to balance growth and sustainability while fostering positive relationships between tourism and local development.
PERANCANGAN PROYEK PRESCHOOL DENGAN PENDALAMAN INDOOR HEALTH AND COMFORT OLEH KONSULTAN ARSITEKTUR INTERIOR TJ.ART
Authors: Tjowaria Devina Juliandri , Susan Maria Yohana
Published: January 2025

Pada tahun terakhir ini, penyebaran virus COVID-19 menjadi pusat perhatian di seluruh dunia, termasuk Indonesia. Penyebaran ini terjadi dengan sangat cepat sehingga COVID-19 dijadikan sebagai salah satu penyakit yang mematikan. Penyebaran ini juga tentunya terjadi akibat perilaku sehari-hari manusia yang tidak higienis ataupun seringkali merusak lingkungan sehingga udara yang baik dan jernih sulit untuk didapat di beberapa daerah. Hal ini tentunya berpengaruh dalam perkembangan Indonesia dalam bidang arsitektur interior dan pembangunan, dengan memperhatikan bangunan masa depan yang harus menjadi bagian dari bangunan yang ramah lingkungan serta sehat. Proyek perancangan preschool oleh Konsultan Arsitektur Interior TJ.ART ini menggunakan parameter Indoor Health and Comfort sebagai parameter utama dibangunnya bangunan komersil ini. Terdapat tujuh kriteria penting dalam IHC yang menjadi landasan pada perancangan proyek Apple Tree Preschool, diantaranya mencakup aspek-aspek seperti kualitas udara, pencahayaan, suhu, kebisingan, dan desain ruang yang mendukung keamanan serta kenyamanan anak-anak. Perancangan preschool dengan pendekatan indoor health comfort, diharapkan anak-anak dapat mengalami lingkungan belajar yang mendukung pertumbuhan fisik, mental, dan emosional mereka secara optimal. Pendekatan Indoor Health and Comfort dapat meminimalisir terdapatnya hal-hal pembangunan yang merusak lingkungan, Selain itu juga dengan tujuan dapat memperbanyak bangunan dengan konsep green design sehingga dapat menurunkan pemakaian material yang berdampak buruk bagi lingkungan, pembuangan energi di dalam bangunan, usia bangunan yang pendek, tidak dapatnya pemakaian kembali sumber daya dan yang berbahaya bagi lingkungan sekitar.
Svensk civilprocessrätt [Bd 1]. 1 (2:a uppl.)
Authors: Kallenberg Ernst
Published: January 2025

Beskrivning saknas.
Эволюция музыкальности в творчестве М.Ю. Лермонтова: от жанровой формы к пространству текста
Authors: Ishutin Yurii
Published: January 2025

Dieser Artikel beschreibt die Entwicklung der Musikalität in den Gedichten von Lermontov. Der Autor vergleicht Musikgenres von 1828 bis 1832 mit später entstandenen Gedichten, in denen sich
Musikalität durch den Text (Phonik, Stil) ausdrückt. Ziel ist es, die Entwicklung der Musikalität des gesamten poetischen Schaffens des Dichters zu verfolgen. Der Autor kommt zu dem Schluss,
dass sich die Musikalität von der Genreform in die Textform entwickelt hat.
Небо: связь и переклички (В.В. Маяковский, О.Э. Мандельштам)
Authors: Aksenova Dar’ja
Published: January 2025

Im Beitrag werden die allgemeinen Eigenschaften, die für das Konzept des Himmels in den Texten von Osip Mandel’štam und Vladimir Majakovskij charakteristisch sind, beschrieben und die
These aufgestellt, nach der die Ähnlichkeit des Konzeptes bei beiden Schriftstellern darauf beruht, dass sich beide Autoren vom Symbolismus abwenden und sich an den gleichen Quellen orientieren.
Мир жизни и смерти в романе Б. Бартфельда Возвращение на Голгофу
Authors: Yakushev Alexey
Published: January 2025

In diesem Beitrag wird der Roman Vozvraščenie na Golgofu von Boris Bartfeld analysiert. Gegenstand der Forschung ist die Organisation des symbolischen Raumes des Textes,in dem sich in die
Opposition zwischen Leben und Tod widerspiegelt.
Империя, природа, бог, смерть: мотив страха в романе А. Иванова Тобол
Authors: Shtukkert Mariia
Published: January 2025

Im Beitrag wird der Roman Tobol (beide Teile) von A. Ivanov als kompliziertes Mosaik gelesen, in dem das Empfinden von Angst als einer der Ausgangspunkte eine zentrale Rolle spielt.
Die Analyse der Faktoren, die zu diesem Empfinden führen, macht deutlich, dass Ivanovs Geschichtsphilosophie auf der Erkenntnis beruht, dass traditionelle Mythen und Vorstellungen von
Sibirien abhängig vom Standpunkt sind, was auch für die Gegenüberstellung ›fremd – eigen‹ gilt
Studi Literatur: Peran Kepemimpinan yang Berorientasi pada Tim: Membangun Kinerja dan Kolaborasi
Authors: Moniq Regita Cahyani  , Nurdin Jihan
Published: January 2025

Penelitian ini mengkaji peran kepemimpinan yang berorientasi pada tim dalam membangun kinerja dan kolaborasi melalui pendekatan studi literatur. Kepemimpinan yang berfokus pada tim berperan penting dalam menciptakan lingkungan kerja yang mendukung komunikasi, pemberdayaan, dan kolaborasi efektif. Studi menunjukkan bahwa pendekatan ini dapat meningkatkan produktivitas dan inovasi, dengan melibatkan potensi kolektif tim untuk mencapai tujuan bersama. Kepemimpinan ini juga mampu memperkuat rasa saling percaya dan komitmen dalam tim, yang berkontribusi pada hasil kerja yang lebih baik.
Namun, penerapannya menghadapi tantangan, termasuk pengelolaan konflik dan kebutuhan komunikasi yang efektif. Konflik yang tidak dikelola dapat menghambat kolaborasi dan menurunkan produktivitas. Oleh karena itu, pemimpin harus memiliki kemampuan komunikasi yang baik, pengambilan keputusan yang inklusif, dan adaptasi terhadap dinamika tim. Penelitian ini menyimpulkan bahwa kepemimpinan yang berorientasi pada tim merupakan pendekatan strategis untuk meningkatkan kinerja dan kolaborasi yang berkelanjutan di berbagai konteks organisasi.
Observed Steep and Shallow Spectra, Narrow and Broadband Spectra, Multifrequency Simultaneous Spectra, and Statistical Fringe Spectra in Fast Radio Bursts: Various Faces of Intrinsic Quasi-periodic Spectra?
Authors: Zhong Shu-Qing , Xie Wen-Jin , Gu Jia-Hong
Published: January 2025

Through analysis, modelings, and simulations, we show that if the spectra of fast radio bursts (FRBs) are intrinsically quasi-periodic, and likely produced by coherent curvature radiation from quasi-periodic structured bunches, then the observed steep and shallow spectra, narrow and broadband spectra, multifrequency simultaneous spectra, as well as possible statistical fringe spectra in FRBs, could all be various manifestations of them. If so, the period properties of the structured bunches, as inferred from the observed multifrequency simultaneous spectra and potential statistical fringe spectra, may provide valuable insights into the mechanisms behind the formation of such structured bunches.
An Extreme Stellar Prominence Eruption Observed by LAMOST Time-domain Spectroscopy
Authors: Lu Hong-Peng , Tian Hui , Zhang Li-Yun , Chen He-Chao , Li Ying , Yang Zi-Hao , Wang Jia-Sheng , Zhang Jia-Le , Sun Zheng
Published: January 2025

We report the detection of an extreme stellar prominence eruption on the M dwarf Large Sky Area Multi-Object Fiber Spectroscopic Telescope (LAMOST) J044431.62+235627.9, observed through time-domain Hα spectroscopy with the LAMOST. This prominence eruption was accompanied by a superflare lasting over 160.4 minutes. The Hα line profile exhibits significant blue-wing enhancement during the impulsive phase and near the flare peak, with a projected bulk blueshift velocity of −228 ± 11 km s−1 and a maximum blueshift velocity reaching −605 ± 15 km s−1. Velocity analysis of the eruptive prominence at various heights above the stellar surface indicates that some of the projected ejection velocities along the line of sight exceed the corresponding escape velocities, suggesting a potential coronal mass ejection (CME). The equivalent width (EW) of the Hα blue-wing enhancement in this eruption appears to be the largest observed to date and is comparable to the EW of the Hα line profile during the quiescent phase of the host star. We performed a two-cloud modeling for the prominence and the associated flare, which suggests that the eruptive prominence has a mass ranging from 1.6 × 1019 to 7.2 × 1019 g. More importantly, the mass ratio of the erupting prominence to its host star is the largest among all reported stellar prominence eruptions/CMEs.
Helical Magnetic Field in a Massive Protostellar Jet
Authors: Rodríguez-Kamenetzky A. , Pasetto A. , Carrasco-González C. , Rodríguez L. F. , Gómez J. L. , Anglada G. , Torrelles J. M. , Gomes N. R. C. , Vig S. , Martí J.
Published: January 2025

Highly collimated outflows (jets) are observed across a wide range of astrophysical systems involving the accretion of material onto central objects, from supermassive black holes in active galaxies to proto-brown dwarfs and stellar-mass black holes. Despite the diversity of their driving sources, it is believed that all jets are different manifestations of a single universal phenomenon. However, a unified explanation for their ejection and collimation remains elusive. In this study we present the first rotation measure analysis of the polarized synchrotron emission ever performed in a protostellar radio jet, which allows us to reveal its true 3D magnetic structure. Unlike extragalactic radio jets, which often exhibit faint counterjets, protostellar radio jets allow both the jet and the counterjet to be analyzed. This exceptional circumstance allows us to unveil the magnetic field structure of both components. Our findings provide the first solid evidence for a helical magnetic field within a protostellar jet, supporting the universality of the jet collimation mechanism.
Shin Evangelion : quand Anno Hideaki retourne (à) la Terre
Authors: Bechler Antonin , Muramatsu Kenjirō
Published: January 2025

La licence Evangelion, fondée sur la série et les films d’animation réalisés par Anno Hideaki, tient une place importante dans l’écosystème culturel japonais depuis 1995, en particulier par sa contribution au développement de la culture de consommation dite « otaku », caractérisée par sa propension à superposer délibérément réalité et virtualité, engendrant des phénomènes tels que le « tourisme d’animation ». Postulant qu’Evangelion témoigne de l’évolution du rapport au réel dans le Japon contemporain, cet article retrace le parcours de son réalisateur, les spécificités thématiques et filmiques des œuvres, en accordant une place particulière au dernier long métrage de 2021 et à son traitement du motif du « retour à la terre », à une « réalité » dont on interrogera les significations et le statut.
Le shintō sécularisé de la restauration de Meiji
Authors: Allard Aurélien
Published: January 2025

明治維新初期（1868-1871年）に政府によって行われた礼拝所の再評価と再編成は、世俗化の概念に基づいて理解することができる。多くの近現代神道の専門家が国体の政策を国家宗教の基盤と見なしている一方で、　地方の寺院や神社に適用された過程は、世俗化 (secularization) であると思われる。この論文には二つの目的がある。第一に、国家によって施行された宗教政策の世俗化と非宗教的な性質を示すこと。第二に、旧村落や集落の実際の宗教的慣習を考慮に入れ、国家の宗教政策の影響を相対化することである。
Rudolf Schwander et le « système de Strasbourg » (1906-1918)
Authors: Maurer Catherine
Published: January 2025

Dans le Strasbourg du début du xxe siècle, marqué par les expériences française et allemande, le futur maire de la ville, Rudolf Schwander (1868-1950), introduit une petite révolution dans le domaine de l’assistance à domicile et met en place à partir de 1906 ce qui sera appelé plus tard le « système de Strasbourg ». L’article présente l’origine de la réforme, ses modalités et sa remise en cause grâce à des sources de première main : les rapports rédigés par Schwander et disponibles à la Bibliothèque Nationale et Universitaire de Strasbourg ; les archives des services de l’assistance disponibles aux Archives de la Ville et de l’Eurométropole de Strasbourg.
D’un terme mal interprété. « Vernichtung » dans le discours de Hitler du 30 janvier 1939
Authors: Payen Guillaume
Published: January 2025

La « prophétie » de Hitler du 30 janvier 1939, texte clef des historiens intentionnalistes, se comprend nécessairement aujourd’hui comme l’annonce de l’extermination des Juifs. Or une étude sémantique du mot « Vernichtung » à l’époque et dans le discours même de Hitler suggère plutôt le sens de « défaite » : déjà vaincus en Allemagne par le IIIe Reich, les Juifs seraient défaits en Europe en cas de nouvelle guerre mondiale.
Sin Stock Trading Strategies: Evidence from Beverage, Food and Tobacco Sector in Colombo Stock Exchange, Sri Lanka
Authors: Perera P. A. D. N. , Ediriwickrama T. C.
Published: January 2025

Sin stocks are expected to yield high returns and many scholars have tested whether sin stocks would generate positive significant premiums by employing various asset pricing models such as capital asset pricing model and its multi-factor versions. This study has employed the Fama -French five-factor asset pricing model to test two trading strategies using sin stocks. One is taking a long position in sin stocks only. Another is the long-short strategy between sin and non-sin stocks. Thirteen stock portfolios have been created to test the above two strategies based on the industry and firm size where the latter is measured by the market capitalization. Both trading strategies have generated mixed results but not significant alphas for a single trading strategy at least. These findings imply that the formation of trading strategies using sin stocks will not yield positive results in the Sri Lankan context. However, this study has the limitations of the existence of a handful number of sin stocks only in the Beverage, Food, and Tobacco sector in Sri Lanka's single stock exchange and the impact of the crisis in Sri Lanka on capital markets during the study period.