bluuebunny/crossref_metadata_2025 huggingface dataset:
Exploring the Correlation Between Body Mass Index and Knee Hoffa Fat Pad Size in MRI Sagittal Plane
Authors: Davulcu Cumhur , Celayir Ar
Published: December 2024

Objective and Background: The relationship between body mass index (BMI) and knee Hoffa fat pad size has garnered increasing attention due to its potential implications in orthopedic pathology. This study aimed to explore the correlation between BMI and Hoffa fat pad size as measured on MRI sagittal plane images.

Materials and Methods: A retrospective analysis was conducted on MRI scans of the knee joint from a cohort of patients. Sagittal plane images were reviewed, and the size of the Hoffa fat pad was measured using standardized techniques. BMI data were collected from patient records. Correlation analysis was performed to assess the relationship between BMI and Hoffa fat pad size.

Results: A total of 60 MRI scans were included in the analysis. The mean BMI of the cohort was Y 29.7990. The mean size of the Hoffa fat pad was 29.7990. The age range was between 45 and 75. Correlation analysis revealed a statistically significant positive correlation between age and Hoffa fat pad size (p < 0.05). Specifically, as age increased, there was a corresponding increase in the size of the Hoffa fat pad.

Conclusion: This study provides evidence of a positive correlation between age and Hoffa fat pad size as observed on MRI sagittal plane images. No significant relationship was found between body mass index and Hoffa fat pad size. Further research is warranted to elucidate the underlying mechanisms and clinical implications of this relationship.
The relationship between psychological well-being and stress in medical school students
Authors: Tobal Abdelrahman , Ozcolak Birgun , Midi Ahmet
Published: December 2024

Aim: Stress is a prevalent factor affecting medical students' academic performance and overall well-being. University demands lead to increased stress and anxiety, impacting students’ mental health. This study aims to examine the relationship between stress and psychological well-being across all years of medical education, from first-year to sixth-year students.
Materials and Methods: A total of 145 medical students from first to sixth year participated in this cross-sectional study. Two standardized scales were used: the Perceived Stress Scale (PSS) to assess stress levels and the Questionnaire for Eudaimonic Well-Being (QEWB) to measure psychological well-being. The online questionnaire consisted of 27 items divided into two parts: (1) Stress assessment and (2) Psychological well-being assessment. Questions were structured in three formats: (a) short-answer questions, (b) binary "Yes" or "No" questions, and (c) Likert scale items graded from 0 ("never") to 4 ("very often").
Results: In terms of gender distribution, female participants were more prevalent, with a total of 88, compared to 51 male participants. Additionally, 6 participants preferred not to disclose their gender. The participants had a mean age of 21.20 years (±2.120). Participants exhibited high stress levels; however, no significant differences were found in stress or well-being scores (QEWB and PSS) across the six student year groups (p-values>0.05).
Conclusion: This study offers valuable insights for researchers, educators, and healthcare practitioners on the relationship between stress and psychological well-being among medical students. Understanding this relationship can inform targeted strategies to support students from entry through graduation.
The efficacy of intravitreal ranibizumab injections for treating choroidal neovascularization in wet age-related macular degeneration
Authors: Dinc Dincer , Dincer Nurhan , Eltutar Kadir
Published: December 2024

Aim: To evaluate the efficacy and safety of intravitreal ranibizumab injections for treating choroidal neovascularization associated with wet age-related macular degeneration.
Materials and Methods: This study included 105 eyes of 105 patients who received intravitreal ranibizumab injections for age-related macular degeneration between January 2009 and August 2010, and again between December 2019 and April 2022. Before treatment, color fundus photography, fundus fluorescein angiography, and optical coherence tomography were conducted for assessment. The first three injections were administered at one-month intervals. Additional injections were given if there was a decrease in visual acuity, active leakage observed in fundus fluorescein angiography, an increase in central retinal thickness of more than 100 μm, or the presence of subretinal fluid.
Results: The mean age of the patients was 68.3±6.11 years (range, 60–82 years). The average follow-up period was 14.2±1.3 months (range, 12–18 months). Patients received an average of 4.31±0.44 intravitreal ranibizumab injections (range, 3–6 injections). The mean preoperative best-corrected visual acuity (BCVA) was 0.1 LogMAR, which improved to 0.78 LogMAR postoperatively. BCVA increased (by 1–3 LogMAR) in 45 cases (42.85%), decreased (by 1–3 LogMAR) in 16 cases (15.23%), and remained unchanged in 44 cases (41.9%) at the 12-month follow-up. No cases of endophthalmitis or drug-induced systemic side effects were observed.
Conclusion: Intravitreal ranibizumab injection is a safe and effective treatment for choroidal neovascularization associated with wet age-related macular degeneration.
Expressive Speech Acts of Gender in American Concessions: A Sociopragmatic Perspective
Authors: Al-Sudani Dr. Tiba Abdul-Razzaq Hasan , Imad Kadim Dr. Hasan
Published: December 2024

In politics, a concession is the act of a losing candidate publicly yielding to a winning candidate after an election after the overall result of the vote has become clear. The present paper finds it is important to trace the concession speeches of the political figures and tries to make a view on the general format of such speeches. So the present paper aims at analyzing the social factor of gender in American concessions socio pragmatically. Then, finding out the way that male and female American politicians use the expressive speech acts. It also aims at investigating the most frequent expressive speech act used by male and female in American concessions.
The procedures that are followed in this paper are: 1. presenting a theoretical background about sociolinguistics, gender, socio pragmatics and political concessions. 2. Selecting the data, which is the American concession to be analysed socio pragmatically. 3. Making a conclusion based on what have been found in the analysis.
This paper is limited to analyze gender socio pragmatically according to Searle's classifications of speech acts (1969). The selected data are John Kerry's and Hillary Clinton’s concession speeches after conceding defeat in the US presidential elections.
A Cadeia Produtiva do Tabaco Sul brasileira: Uma análise de desempenho pós 2011
Authors: Nepomuceno Robson
Published: December 2024

O tabaco começou a ser cultivado no Brasil na região nordeste por volta dos anos de 1560 por colonos portugueses. Essa produção teve início na região que atualmente compreende, de Salvador (BA) a Recife, no estado de Pernambuco. Durante o século XVII, o tabaco passou a ser um dos principais produtos de exportação do então Império Português. No entanto, a produção expandiu-se rapidamente somente após a Proclamação da Independência, no ano de 1822. No início do século XX o setor fumageiro se expandiu pelo Brasil, o fumo passou a ser cultivado em Minas Gerais, Goiás, São Paulo, e principalmente nos três estado da região sul, Rio Grande do Sul, Paraná e Santa Catarina. Atualmente a região sul do Brasil é responsável por cerca de 95,1% de toda a produção nacional, com 137.618 famílias envolvidas na produção, em uma área plantada de 273.356 hectares, produzindo na safra 2020/21, 628.489 toneladas do produto, atingindo o valor bruto de produção (VBP) de R$ 6.623.443.634. Assim sendo, esse texto objetiva traçar parâmetros que determinam a sua dinâmica geoeconômica, bem como estabelecer a importância socioeconômica da cadeia produtiva do tabaco na região sul do Brasil. Para tanto, utilizou-se a estratégica metodológica baseada em levantamento bibliográfico de dados quantitativos disponíveis em plataformas como AFUBRA, SINDITABACO e COMEXSTAT. Esses, incrementados por contribuições de materiais secundários oriundo de dissertações, teses e artigos que versam sobre o setor. Verificou-se que a cadeia produtiva do tabaco vem apresentando na última década uma concentração da produção, onde os fumicultores com capacidades produtivas reduzidas estão sendo excluídos da atividade. Constatou-se ainda, que a cadeia produtiva do tabaco na região sul do Brasil possui dinamismo em seu funcionamento, esse, capaz de manter empregos diretos e indiretos e gerar renda para milhares famílias sul brasileiras.
Cota-parte do ICMS municipal baseada em critérios educacionais: avaliação de impacto e seus possíveis efeitos em Santa Catarina
Authors: Flores Arroyo Akauã , Valle Moura Guilherme
Published: December 2024

O presente artigo investiga os primeiros impactos da promulgação da Emenda Constituci- onal nº 108/2020, inspirada pelo caso de sucesso do Estado do Ceará, que determina uma cota parte mínima de 10% da cota-parte do ICMS municipal a ser repassado conforme critérios educacionais, chamado de ICMS Educação, e seus possíveis impactos em Santa Catarina. Neste contexto, os Estados do Acre, Alagoas, Amapá e Pernambuco aprovaram o “seus” ICMS Educação em um prazo que a aplicação desta lei ocorra antes da realização da Prova do Sistema de Avaliação da Educação Básica (SAEB) de 2021. Diante disso, estimou-se modelos de diferenças em diferenças, após um pareamento feito por Propensity Score Matching (PSM), para cada estado e também em um modelo conjunto englobando todos estes estados. Os resultados indicam, em sua maioria, que a despeito de uma queda na nota das escolas municipais, provavelmente provenientes da COVID-19, que a política pôde impactar entre 1 a 5 pontos nos resultados da prova, a depender da etapa de ensino, da disciplina considerada e do Estado analisado. Disto, feitas as devidas ressalvas e consi- derando o processo de implantação do ICMS Educação de Santa Catarina e, conjunto com a completude da metodologia adotada no Estado, pode-se ser otimista quanto aos possíveis impactos desta política no Estado.
EVALUASI TEKNOLOGI INFORMASI DOMAIN DELIVER, SERVICE AND SUPPORT PADA DINAS KOMUNIKASI DAN INFORMATIKA KOTA SAMARINDA MENGGUNAKAN FRAMEWORK COBIT 2019
Authors: Indra Arbain
Published: December 2024

Peran teknologi informasi sangat penting bagi Diskominfo Kota Samarinda untuk mencapai tujuannya. Berbagai layanan TI diberikan kepada seluruh OPD yang ada di Kota Samarinda, seperti penyediaan infrastruktur jaringan intranet dan internet menggunakan fiber optic untuk menghubungkan seluruh Organisasi Perangkat Daerah (OPD) yang ada terdiri dari 40 Badan/Dinas, 10 Kecamatan, 59 Kelurahan, 28 Puskesmas, 9 UPTB/UPTD dan 75 titik CCTV. Seluruhnya dimonitor dan kelola secara terpusat di Network Operation Center (NOC) Diskominfo Kota Samarinda. Dari hasil kuesioner yang dibagikan, diketahui bahwa masalah yang terjadi adalah belum terdokumentasinya dengan baik seluruh kegiatan layanan IT dan aktifitas penanganan insiden, penerapan SOP yang belum berjalan dengan baik, serta belum adanya klasifikasi insiden dan skema prioritas. Dalam penelitian ini, framework COBIT 2019 digunakan untuk melakukan analisa tata kelola IT. Pada proses DSS01 – Managed Operation nilai capability level 2 mencapai 83% di kategorikan L (Largely Achieved) untuk keadaan saat ini (as-is). Hal ini dapat diartikan bahwa DSS01 – Managed Operations berada pada capability level 1, sedangkan untuk keadaan yang diharapkan (to-be) adalah capability level 3. Pada proses DSS02 - Managed Service Request and Incidents untuk saat ini (as-is) berada pada capability level 2 dengan nilai capability level mencapai 86% di kategorikan F (Fully Achieved) artinya seluruh bukti-bukti sistematis dan aktifitas yang signifikan sudah mencapai target dan prosesnya telah dikelola secara berkala. Sedangkan penilaian DSS02 di perhitungan capability level 3 hanya mencapai 49% di kategorikan P (Partialy Achieved) sehingga penilaian tidak dapat dilanjutkan, sedangkan keadaan yang diharapkan (to-be) adalah capability level 3. Hal ini berarti Diskominfo Kota Samarinda harus memenuhi syarat-syarat aktifitas indikator process capability pada level 3 yang belum terpenuhi.
 
Kata kunci : COBIT 2019, Tata Kelola IT, DSS, DSS01, DSS02, capability level
PEMANFAATAN DATA MINING DENGAN ALGORITMA K-MEANS UNTUK ANALISIS PENYEBARAN STUNTING DI KOTA SAMARINDA
Authors: Novandi Dody
Published: December 2024

Penelitian ini bertujuan memberikan pengetahuan terhadap pengelompokan penyebaran kasus stunting sehingga Pemerintah Kota Samarinda dapat membuat kebijakan yang tepat guna optimalisasi penurunan angka prevalensi stunting di Kota Samarinda. Teknik analisis data yang digunakan yaitu deskriptif kuantitatif dengan menerapkan Cross-Industry Standard Process Model for Data Mining atau CRISP-DM. Algoritma K-Means dapat digunakan dalam melakukan proses clustering terhadap dataset kasus stunting di Kota Samarinda tahun 2023. Ditinjau dari sudut pandang hasil clustering, bahwa kelurahan Sempaja Utara yang masuk dalam anggota cluster 7 memiliki prevalensi stunting paling tinggi dan juga merupakan wilayah yang memiliki nilai kemiskinan ekstrem dengan urutan pertama. Sebagai langkah akselerasi pencapaian tujuan penurunan prevalensi stunting sebaiknya Pemerintah Kota Samarinda membentuk sebuah kelompok kerja untuk melakukan evaluasi apakah kemiskinan ekstrem memiliki korelasi terhadap perkembangan kasus stunting di Kota Samarinda
HARMONIC PREDICTION FOR ELECTRIC VEHICLES IN DIFFERENT CHARGING CONDITIONS
Authors: Efe Serhat Berat
Published: December 2024

This paper proposes a machine learning approach to predict the harmonics that occur during charging electric vehicles. Since charging of electric vehicles has a negative impact on the distribution system, this study uses a real-world dataset for harmonic estimation to ensure that all parameters during charging are taken into account and an accurate analysis is performed. An open-source dataset that consist of various charging currents and the resulting harmonics associated with these currents was used. In the study, the effective nonlinear autoregressive exogenous model approach was used. In order to make detailed prediction and to reveal the actual performance of the model, separate applications were made for each harmonic level.
Effect of Return on Assets (ROA) and Debt to Equity (DER) on Firm Value
Authors: Puspitarini Amalia Anggraeni , Fitria Bulan Tati
Published: December 2024

The motivation behind this study stems from the occurrence of issues within a specific bank company listed on the IDX. These issues are reflected in the suboptimal performance of Return on Assets (ROA) and Debt to Equity (DER), which in turn impact the bank company's overall firm value on the IDX. This study aims to assess the extent to which Return on Assets (ROA) and Debt to Equity (DER) impact the perceived firm value of a chosen bank company listed on the IDX.
The present study employs a quantitative research methodology, precisely a Descriptive and Verification approach. The data for this study is obtained from the financial reports of a chosen bank company listed on the IDX. The data collection spans from 2016 to 2021, encompassing quarterly reports issued by the company. The study utilizes financial report data from a selected bank company listed on the IDX. The data is processed using SPSS 25 software.
This research's findings demonstrate a statistically significant positive relationship between Return on Assets (ROA) and Firm Value. This result is evidenced by a Sig value of 0.048, less than the conventional significance level of 0.05. Additionally, the T-count value of 2.101 exceeds the critical value, further supporting the significance of this relationship. The table displaying the 2.07961 (2) coefficient for the Debt to Equity (DER) ratio indicates a statistically significant positive impact on Firm Value. This result is evidenced by the Sig value of 0.001, which is less than the conventional significance level of 0.05.
Additionally, the T-count value of -4.043, which is greater than the critical value, further supports the significance of this relationship. The study conducted on the relationship between Return on Assets (ROA) and Debt to Equity (DER) on Firm Value found that a coefficient of 2.10982 (p < 0.05) indicates a direct effect of 66.7%. However, it is essential to note that the remaining 33.7% of Firm Value is influenced by other variables not examined in this study.
The Effect of Internal Audit on The Prevention of Fraud
Authors: Pitriani Delina , Dewi Shinta
Published: December 2024

This study aims to determine the effect of internal audits on fraud prevention. The formulations in this study are has the internal audit at the Selaawi Garut Unit Bank (BRI) adequately, does internal audit affect the prevention of fraud in the bank (BRI) Selaawi Garut Unit. The research method in this study is to use quantitative methods. The object of research is internal audit and fraud prevention. The dependent variable is Fraud Prevention, while the independent variable is Internal Audit. The research population is all employees who work at Bank BRI Unit Selaawi Garut, as many as 31 people. Samples were taken randomly from as many as 31 people. Data analysis used simple linear regression. The results showed that Internal Audit affected Fraud Prevention. Furthermore, the internal audit department personnel must enhance the caliber of their analytical procedures in the context of fraud auditing, preliminary surveys, program audits, and auditor team selection. This finding will enable future researchers to replicate the study by incorporating additional variables.
The Effect of Dividend Policy, Good Corporate Governance Mechanism, And Audit Quality on Agency Cost
Authors: Mukti Indra Kencana , Maulana Agus
Published: December 2024

This study is to analyze the effect of dividend policy, good corporate governance mechanisms, and audit quality on agency costs in manufacturing companies that conduct IPOs on the Indonesia Stock Exchange in the 2017-2020 period. In Indonesia, there are many companies that have relationships with agency costs, especially companies whose managers and owners of capital are different, such as companies listed on the Indonesia Stock Exchange (IDX). This research is essentially a form of quantitative research that uses secondary data, namely the company's annual report. This study used a sample of 132 companies in the manufacturing sector. The technique for analyzing the data in this study test a regression model selection test, classical assumption test, multiple linear regression, f test, and individual hypothesis testing (t test). According to the results of data analysis, it can be concluded that dividend policy, audit committee, audit quality, and institutional ownership has no effect on agency costs. In the other hand, independent commissioners have a significant negative effect on agency costs.
The Effect of Price and Promotion on Customer Satisfaction
Authors: Wiguna Cecep , Rahman Robbi Saepul , Nurdiansyah Haris , Herawati Octaviane
Published: December 2024

To understand and examine Internet Service Company in Bandung pricing and marketing strategies, we conducted this study at one of the internet service providers in Bandung. We employed a quantitative strategy for the inquiry that combined a descriptive and verifiable approach. One of the Bandung internet service providers provided 100 consumers for the survey.
The study's path analysis reveals the correctness of the price and marketing variables at one of the Bandung internet service providers. The study's conclusions advise considering the costs and promotions provided by one of the Bandung-based internet service providers. According to the findings, Price (X1) significantly affects Customer Satisfaction (Y). The next factor that significantly affects customer happiness is promotion (X2).
Improving Task and Quality Performance
Authors: Sidharta Iwan
Published: December 2024

Employee work quality within the fashion industry has received limited attention in the research literature. To fill this void in existing research, the author endeavored to examine the study model through a predictive methodology. This study utilized a survey methodology in which 72 employees from the fashion industry sector were selected as participants. The researcher employed the Structural Equation Modelling (SEM-PLS) technique to forecast the proposed study model. The analysis findings indicate that affective commitment considerably impacts employee engagement, namely in terms of dedication and employee creativity. The research findings also suggest that the factors of devotion and creativity exert a notable influence on task performance. Furthermore, it is seen that effective utilization of creativity can propel task performance, consequently exerting a positive influence on improving performance quality. The findings of this study indicate that the fashion industry sector has the potential to improve task and quality performance through the cultivation of affective commitment, dedication, and employee inventiveness.
The Effect of Product Quality and Promotion on Purchasing Decisions
Authors: Sutisna Dian , Sukmalana Soelaeman , Satria Rd Okky , Arby Rd Rahadian
Published: December 2024

As a nation endowed with a diverse cultural heritage and vast reserves of natural resources, Indonesia requires the acquisition and utilization of state-of-the-art defense equipment and technology. The Panzer Anoa is a military armored vehicle manufactured by a company specializing in the production of armament systems and commercial products. This vehicle serves the purpose of personnel transportation, commonly referred to as armored personnel carriers (APCs). Over the past three years, there has been a noticeable decrease in the sales of the Panzer Anoa, a product manufactured by a company producing Main Equipment Armament Systems and commercial goods. According to the data provided by the company operating in the Main Armament System Equipment industry and commercial products, 25 units were sold within three years. This figure falls significantly short of the predetermined target of 72 units, resulting in a sales percentage of merely 34.72%.
The study employed a quantitative research methodology characterized by a descriptive and verification approach. The sample consisted of 54 respondents selected using a stratified random sampling technique. In gathering supporting data and information, primary data is utilized, specifically in the form of questionnaire data directly obtained from a company operating in Armament Systems Primary Equipment and commercial products.
The study's findings demonstrated that each statement item exhibited validity, as indicated by values exceeding 0.30 and reliability, with results surpassing 0.60. The study findings indicate that the product quality factor exhibited a high significance level, with a coefficient of 0.981. Similarly, the promotion factor strongly influenced the purchase decision, as evidenced by its coefficient of 0.977. Furthermore, the purchase decision itself was found to be significantly influenced by various factors, with a coefficient of the t-test yielded T count values of 3.981 (p < 0.001) and 2.826 (p < 0.001), both of which exceed the critical T table value of 2.007. attributable to other factors.
Another factor that has yet to be examined is the value of 0.263, or 26.3%. Furthermore, it is noteworthy that the influence of product quality is more pronounced, with a total effect of 0.4361 or 43.61%, compared to the total effect of promotion, which stands at 0.3002 or 30.02%. It is advisable for companies operating in the Armament System Primary Equipment and commercial products sector to place a high emphasis on product quality. These results can be achieved by consistently enhancing the features of the Anoa Panzer and streamlining its operational processes.
Variables determining “Drop-By-Drop” Loan as a financing method
Authors: Lievano Jhony Alexander Barrera , Ramirez Sandra Miyey Parra , Mican Edgar Olmedo Cruz , López Juanita Ruíz
Published: December 2024

Micro, small, and medium-sized enterprises - MSMEs are characterized by contributing significantly to nations' economies worldwide, being dynamic agents of employment, supplying goods and services, and paying taxes. Among the factors that affect the sustainability and durability of these organizations is the financing to which they access the development of their activities. In Colombia, the figure of loans called "drop-by-drop" exists since illegality, which due to its characteristics generates problems of sustainability and growth for MSMEs that access them. This research was carried out to determine if there is a linear relationship between variables associated with access to loans "drop-by-drop". It was developed under a quantitative, correlational, non-experimental, and transactional approach. We worked with a probabilistic sample. As the main findings, it was obtained that between the analysis variables, there is a correlation at different levels; In the same way, it was possible to identify two particular phenomena, the first, is that more than 50% of MSMEs have access to credits neither with the formal nor with the informal financial sector, the second, that those that access financing with the informal system are They submit to the conditions imposed by the lenders, among which are high interest rates and putting their businesses, their families and even their lives at risk. The main conclusion is the need to create financing products from the formal actors of the country's financial system, which responds to the needs of MSMEs since an unattended potential market is evident.
Advancing healthcare transformation: AI-driven precision medicine and scalable innovations through data analytics
Authors: Mahabub Shohoni , Das Bimol Chandra , Hossain Md Russel
Published: December 2024

Artificial intelligence and data fusion technologies are being used to incorporate the technology into healthcare systems worldwide.  This work focuses on the idea and investigates how the AI-based Data Fusion Centre affects precision medicine, organizational and patient-centric models. In understanding how practice, diagnostics, and general efficiency of the healthcare system may benefit from AI, this article provides a great example. In this way, the approach is extended comprehensively by providing an analysis of techniques and illustrations. A unique case surveillance at Cleveland Clinic made it possible for the authors to record the influence of data fusion centers. Data fusion integrates as needed multiple data originating from various data fusion centers and provides a coherent and inclusive health status for a given patient. Some examples are genetics databases, electronic health records databases, wearable sensors in real-time databases. Contemporary diagnostic tools’ feasibility and efficacy are explained through methodologies based on machine learning and deep learning. These studies have helped in early diagnosis of the illness signals and cost parameters minimization. Analyzing this article one can observe that the growing ethical considerations to be met are to allow intelligent machines to work in full efficiency. The problem area that has come up in relation to GCP is data privacy, which is viewed as a major concern, second to algorithmic bias and integration. The results of the study show that it is expected that Data Fusion Center offers pro and post progressively effective and fair president, especially on the health of the clients.
Empowering modern business intelligence (BI) tools for data-driven decision-making: Innovations with AI and analytics insights
Authors: Das Bimol Chandra , Mahabub Shohoni , Hossain Md Russel
Published: December 2024

In the existing environment characterized by information abundance, decision-making skills determine the organization’s competitive position preservation. BI encompasses several technologies that have evolved in the recent couple of decades, as follows: It t allows enterprises effectively translate large volumes of raw data into productive insights hence enhancing decision making. This article evaluates progress on the state of art on modern BI technological solutions that have transformed the way that businesses manage information for value creation. This focus is on AI, ML, predictive analytics and cloud computing that have revolutionized business intelligence. In this research, the outcomes obtained from using modern BI tools are discussed depending on the type of industry. In eligible health care, AI practicing forecasting models estimate the number of patients and resources; thus enhances the health care working system. This is whereby financial institutions find it useful to use real-time data analysis in order to detect such activities and prevent risks. The case examples given are emblematic for the fact that reliance on knowledge is growing and underline how BI technologies can enhance efficiency, reduce expenditure and thus improve general organizational performance. However, the above developments have been noted, the use of current BI tools has the following challenges. The issues regarding privacy and security of the data, the problems associated with the roll out of large technological infrastructures coupled with the scarcity of trained professional labor to gather, analyze and understand the data remain difficulties. Furthermore, it could also be stated that data quality and governance are the major drivers for BI system impact. This research continues to indicate areas of future research as far as BI tool compatibility with large data sets, improving data governance, and more within moral theory as it relates to AI-based decision making. That said let me make it clear that as all these innovations are gradually embraced by enterprises BI tools remain pivotal in charting the future direction of analytical decision making.
Using time-driven activity-based costing to measure customer profitability, An applied study in Al Narjis Company for Construction and Building
Authors: AL-mashkoor Imad A.S. , Hadi Alaa Safaa M.
Published: December 2024

The purpose of this study is to Measuring Customer Profitability by Using Time-Driven Activity-Based Costing (TDABC) at Al Narjis Construction & Building Company. A case study was conducted in Al Narjis Construction & Building Company, in one of its factories consisting of five production lines for producing pipes of various sizes. Interviews, direct observations, and documentation collection were used to collect the data. The results showed that some customer segments that were profitable in the traditional accounting system used in the factory management were identified as unprofitable using the method (TDABC). Only one factory operating in the company was examined in this research paper. Therefore, further research should focus on implementing customer profitability measurement using TDABC in other factories within the company and abroad. Based on the results of the study, factory management is better able to understand the profitability of different customer segments and implement appropriate strategies. Furthermore, TDABC time equations are seen as providing factory management with an opportunity to achieve a better balance between the capabilities offered in the departments. There is limited research on measuring profitability in industrial companies in general. Therefore, this paper is unique in the sense that it analyses the use of TDABC systems in a real factory case and for the first time in Basra Governorate (Iraq).
The impact of self-assessment-based learning modules on academic achievement of Hindu religious education students in Sangiang language courses
Authors: Dana I Wayan , Nitiasih Putu Kerti , Ariawan Putu Wisna , Parmiti Desak Putu
Published: December 2024

Teaching materials play an important role in improving the quality of learning and student learning outcomes. Therefore, this study aims to evaluate a self-assessment-based learning module developed for the Sangiang language course for students majoring in Hindu religious education. Specifically, this study aims to identify the effect of the module on student learning achievement in the Sangiang language course. This study used an experimental approach with a post-test-only control group design. Two classes were used as samples in this study, and they were selected using statistical matching. One class became the experimental class, and the other became the control class. Data were collected using multiple-choice tests, which have proven valid and reliable. The test was distributed to the experimental and control classes after the module was implemented in 8 meetings in the experimental class and after the control class was taught using conventional materials. The collected data were analyzed quantitatively using descriptive and inferential statistics. From the results of descriptive statistics, it was found that there were differences in learning outcomes between the experimental and control groups, where the experimental class obtained higher learning outcomes. However, because the data were not normally distributed, inferential statistical analysis, which was used to identify that the differences in learning outcomes of the experimental class and the control class were significant, was carried out using Mann-Whitney. From the analysis carried out, it was found that the differences between the control class and the experimental class were proven to be significant. Thus, it can be concluded that the developed module has proven to significantly influence student learning achievement in the Sangiang Language course.
How does the theory of government decentralization support the reform system of province directly manages counties (PDMC) in China?
Authors: Su Tong , Mutalib Rozita Binti Abdul
Published: December 2024

This study investigates how the theory of government decentralization underpins the reform of the Province Directly Manages Counties (PDMC) system in China, addressing its challenges and proposing rational solutions.  The research aims to explore the theoretical basis of PDMC reform to enhance local governance efficiency and optimize intergovernmental relations. The study employs a qualitative methodology, combining theoretical analysis with a review of relevant policy documents and case studies from provinces such as Zhejiang. The research reveals that while the PDMC reform has improved fiscal and administrative efficiency, it faces significant challenges, including mismatches between fiscal and routine powers, excessive management scope at the provincial level, and unclear intergovernmental responsibilities.  By integrating the theory of government decentralization, PDMC reform can achieve better alignment of powers and responsibilities, fostering local autonomy and governance capabilities. The findings offer actionable insights for policymakers to refine the PDMC system, balance intergovernmental relations, and support sustainable local economic and social development.
Government Employees' Mutual Fund Moves: Understanding Decision Drivers with the Theory of Planned Behavior
Authors: Dubey Krishna Kumar , Shailendra Singh Bhadouria
Published: December 2024

Using the Theory of Planned Behavior model (TPB), this study examined the variables affecting government employees' intention of mutual funds investment. Convenience sampling was used to gather data from the Shahdol division of Madhya Pradesh State of India for the study, incorporating secondary data. Responses have been collected through structured, closed-ended questionnaires using a 5-point Likert scale. Out of 164 responses gathered, only 143 data were found suitable for further study. The researchers applied descriptive and regression tests using SPSS AMOS version 23 to do the analysis. They found that the intention of government employees to invest in a mutual fund is affected only by their disposition. Subjective norms and Perceived Behavioral Control (PBC) do not significantly affect their investment intention. It is necessary to increase their awareness of and familiarity with mutual funds to encourage investment.
A Compilation of Relationships between Climate Change and Finance
Authors: Kumar Sanjeev , Kumar Gaurav
Published: December 2024

Climate change is not a short-term process. It is a consequence of prolonged environmental damage by human beings. Results of climate change have been seen as the rise in the global average temperature, consequently raising the sea level, melting the glaciers, raising the degree of heat waves, droughts, and changes in the timing of monsoons, further impacting agriculture and ultimately impacting human lives and the whole ecological system. However, nowadays, researchers and investors are more concerned about the impact of climate change on the financial markets because it has been seen that climate change may impact them. In this paper, we adopted a bibliometric analysis approach. We used the analysis provided by Scopus based on the input keywords. Initially, we used three words: 'Environment,' 'Climate,' and 'Stock Market.' After further filtration of keywords, we limited the analysis to journal articles from 2013 to 2023 and obtained 510 documents. We found an upward trend in the number of publications. Further, authors from developed countries dominate this field. Our aim in compiling the essential papers that link the finance field to climate change is to provide a comprehensive view of the domain. This comprehensive view will help researchers, regulators, and investors to understand this emerging and crucial phenomenon.
Do ESG Initiatives Improve the Performance of Saudi-listed Banks? The Moderating Effect of Bank Size
Authors: Alamoudi May Abdulaziz , Hamoudah Manal Mohammed
Published: December 2024

This study investigates the influence of bank size on the connection between ESG (Environmental, Social, Governance) initiatives and banks' financial performance in Saudi Arabia. Using data from 10 Saudi Arabian banks spanning 2014 to 2023, we analyze the influence of ESG initiatives by considering various indicators. Specifically, we used social responsibility (SR) initiatives to measure social aspects, environmental initiatives to measure the environmental aspect, and governance mechanisms to measure the governance aspect. Our observations indicate that environmental initiatives, social responsibility initiatives, and gender diversity have notable adverse effects on the return on assets (ROA). Additionally, social initiatives, board gender diversity, board independence, and audit committee activities have a negative impact on return on equity (ROE), whereas the number of board members had a positive impact on ROE. Bank size negatively moderates the relationship between board gender diversity and financial performance and positively moderates the relationship between audit members and ROA. These findings indicate that the impact of ESG initiatives on financial performance may depend on bank size.
Exploring Multidimensional Perspectives on Finance, Sustainability, and Risk Management
Authors: Singh Anurag , Pandey Dharen Kumar
Published: December 2024

With the extended support of the editorial board members, authors, reviewers, section editors, technical editors, and production editor, we hereby publish the December 2023 issue of the International Journal of Accounting, Business and Finance (IJABF). The IJABF Volume 3 Issue 1 contains five articles exploring thought-provoking contributions exploring finance, sustainability, and global challenges. I thank all the contributors to this issue.
THE ROLE OF CUSTOMS IN CODIFICATION OF DIPLOMATIC AND CONSULAR LAW
Authors: Boghirnea Iulia
Published: December 2024

Diplomatic and consular customs are still a lively subject to research, being primary sources of diplomatic and consular law, important in maintaining peace and diplomatic relations between states. Therefore, using the methods of scientific legal research, we proposed, starting from the analysis of the process by which the old diplomatic customs were formed, the origin of diplomatic and consular customs but also the opinions formulated in the specialized literature, Romanian and foreign, relative to the new dynamics of the formation of new customs in the field of diplomatic and consular law with regard to the time factor, to identify their role in the codification of diplomatic and consular law as well as to point out the importance of recognizing and transposing customs into text in a certain political and diplomatic context between Yugoslavia and the Soviet Union, as a result of which there was this need to be codified in the two Vienna Conventions on Diplomatic Relations (1961) and Consular Relations (1963).
AN OVERVIEW OF PRAKRUTI AND DHATUSARTA: A SCIENTIFIC AND AYURVEDIC PERSPECTIVE
Authors: Pathak A.  , Airi K.
Published: December 2024

Prakruti and Dhatusarta are foundational concepts in Ayurveda, offering a holistic framework for understanding an individual’s health and well-being. Prakruti refers to the inherent constitution of an individual, determined by the unique balance of the three doshas — Vata, Pitta, and Kapha — which shape both physical and mental characteristics. Dhatusarta, on the other hand, refers to the quality and functional essence of the body’s seven tissues (Dhatus), which play a crucial role in maintaining overall health. This article explores the significance of Prakruti and Dhatusarta from both Ayurvedic and scientific perspectives, highlighting their clinical importance in diagnosis, treatment, and personalized healthcare. By understanding these concepts, healthcare practitioners can offer more individualized and effective treatments, promoting the balance and vitality of both mind and body. Additionally, integrating Ayurvedic wisdom with modern medicine holds the potential for advancing personalized medicine and improving patient outcomes.
AN OBSERVATIONAL STUDY OF NEUROSIS PATIENTS WITH SPECIAL REFERENCE STROTAS DUSHTI LAKSHANAS MENTIONED IN CHARAKA SAMHITA
Authors: M.A Jamdade
Published: December 2024

A poor ability to adapt to one's environment, an inability to change one's life patterns is called as Neurosis. Neurosis refers to condition characterized by physical and mental disturbance. Certain mental and physical disturbances and inner struggles characterize neurosis. Stress is main reason for it. Persistent stress affects body and mind resulting in Strotas dushti. In Ayurveda, Rasavaha and Manovaha strotas dushti lakshan are mentioned in Charak Samhita [1]. Observational study of 38 anxiety neurosis patients has showed that sign and symptoms seen in Anxiety neurosis patients are similar to these Strotas Dushti Lakshanas.
EFFECT OF MATERNAL PSYCHOLOGICAL DISTRESS ON LACTATION: A REVIEW OF THE LITERATURE
Authors: Ambekar P.  , Havale A.  , Deshmukh J.
Published: December 2024

Most of studies show close relationship between maternal psychological distress (e.g., stress, anxiety, depression) and breastfeeding outcomes, such as decreased proportion and duration of exclusive breastfeeding. To explain this, we evaluated the evidence for relationships between maternal psychological stress and lactation, and breastfeeding outcomes in pregnancy and postpartum and the possible physiological mechanisms that facilitate these relationships. Psychological distress may impair the release of oxytocin that’s lead to decreased milk production. Maternal distress also yields elevated levels of serum cortisol and decreased insulin sensitivity, which are associated with decreased milk production. The relationship between psychological distress and breastfeeding is likely to be bidirectional, breastfeeding appears to reduce maternal distress, again possibly via their effects on the pleasure/reward and calming effects of oxytocin on the mother.
Peran Bahasa Indonesia dalam Pembentukan Karakter Generasi Alpha
Authors: Sri Puji Rahayu  , Jumadi Jumadi  , Dwi Wahyu Candra Dewi
Published: December 2024

This article discusses the importance of the role of Indonesian in the formation of the character of the alpha generation. In this era of technological and information advancement, everything can be obtained easily, including the alpha generation. Technology has an impact on the alpha generation from lifestyle, mindset, learning methods, even language. Indonesian for example, is second to the language that is developing out there to become a very serious problem. Therefore, the role of Indonesian in the formation of the character of the alpha generation is very much needed. The role of this language not only forms the character of the alpha generation, but also contributes to the development of society and the nation. The research conducted by the author uses a qualitative method, namely focusing on library studies through literature books and previous journals.
Pemerolehan Leksikon Ragam Bahasa Gaul pada Aplikasi X
Authors: Juciananda Febriamita  , Eliza Abelia  , Nayla Zahratul Maula  , Ita Ita
Published: December 2024

The study used a qualitative descriptive approach method. The purpose of this study was to determine the acquisition of slang lexicon by teenagers on the X application, providing insight into language in the modern era, the role of social media in language development, understanding slang in forming individual and community identities in social media, and understanding rapid language changes due to technological developments. Language variety is a variation of language that differs according to the context of use, including the relationship between the speaker and the listener. Slang, as a form of variation that continues to develop, is heavily influenced by social media, especially the X application (formerly Twitter), which is the main platform for teenagers. Through interactions on social media, users learn and absorb new vocabulary quickly, which shapes their social identity. This study used a qualitative approach to analyze the slang lexicon that appears in the application, finding categories such as abbreviations, foreign words, and phonological changes. Although slang enriches communication, there is a risk of reducing the use of formal language that needs to be balanced with language literacy education.
Pemanfaataka Media Sosial Youtube Sebagai Media Pembelajaran Bahasa Indonesia di Era Digital
Authors: Muhammad Ryan  , Jumadi Jumadi  , Dwi Wahyu Candra Dewi
Published: December 2024

This research is motivated by the development of technology in the digital era, including social media, which has affected all aspects of life, one of which is the world of education. This development makes teachers try to create interesting learning media for students, so that learning becomes more interesting. This research uses a descriptive research method and a qualitative approach. The data obtained comes from secondary data sources and public data sources. Secondary data sources include data sources in journals and articles, while public data sources include publicly available data, video content. The results of this research provide several options for YouTube video content that can be used as a reference for entertainment learning media for students. This aims to attract students' interest in learning Indonesian.