bluuebunny/crossref_metadata_2025 huggingface dataset:
Investigation of Experiential Learning Practices in K-12 Education
Authors: Gobeil Marc , Wilson Jay , Yates Thomas , Aitken Alec , Lewis Kevin
Published: December 2024

Experiential learning is a teaching strategy and theory that emphasizes the individual student's experience "... there is one permanent frame of reference: namely, the organic connection between education and personal experience” (Dewey, 1938, p. 25).  What is known about experiential learning methodology conclusively is that students experience superior learning outcomes when experiential learning methods are used (Burch et al., 2019). What requires further investigation are the factors of assessing experiential education to determine what procedures contribute to the achievement of student outcomes. There is a lack of formal research in K-12 experiential learning and available experiential frameworks are insufficient when applied to K-12 education.  Experiential resources focus primarily on the student’s progress through a set of defined procedures when supporting material for the facilitation of learning by educators are noticeably absent. This paper establishes the need for a base of instructors' understanding in K-12 experiential methods assessment. This research identifies areas for further exploration of concepts and future studies to develop relevant supports to facilitate meaningful experiential education in K-12 education.
Tutorial Booking and Tracking Application Interactivity
Authors: Grigoryan Tsoghik
Published: December 2024

Electronic texts can be highly interactive. Forms of interactivity, such as hyperlinks, shortcuts or tags are not only signs to make meaning on the e-page but also space for actions and changing textual situations. Here, e-page interactivity and textual interaction become two different realms and make a gap between the text analysis and multimodal analysis. This case study aims to analyze the interactivity of the online tutorial booking and tracking application called ‘ ASP tutTrak’ by using a social semiotic multimodal framework for text and image analysis. The application is currently used in the Academic Success Center (ASC) of a tertiary level institution in the United Arab Emirates and was designed by the Information and Communication team of the same institution. The theoretical framework of the study presents multimodal social semiotics analysis of sites, signs and images of the ‘ASP tutTrak’ application through three metafunctions of communication (Halliday, 1978, Kress and Van Leeuwen, 1996, 2006). Since the application under consideration is in the academic domain, this study adapted Chou’s (2003) framework for interaction types for learner-interface and learner-content. Analysis of five sample pages indicate that the interactive meaning potentials of the digital text, interface and content are high and the application is interactive.
A Thematic Literature Review of Decolonization and Abolitionist Approaches in Computing Education
Authors: Malik Khushi , Angeles Lanz , Engineer Rutwa , Patlatii Adelina , Hasan Alisha , Sarin Sana
Published: December 2024

This scoping review explores the role of critical and culturally responsive pedagogy in addressing the significant gap in computer science (CS) education. Despite ongoing efforts to increase diversity, many groups, including women, remain underrepresented in CS. The research draws on Paulo Freire's foundational ideas on critical pedagogy, advocating for a dynamic and ethical approach to teaching that fosters critical thinking and community involvement. The review also examines various interventions in literature which incorporate critical, decolonial, and abolitionist pedagogies in CS education. Addressing both the technical and social dimensions of computing, educators can equip students with the tools needed to challenge and transform existing power structures, contributing to a more just and equitable society.
Reconversión productiva en el municipio de La Cruz, Nariño, Colombia: sostenibilidad y adaptación a la variabilidad y cambio climático en la zona de amortiguamiento del Parque Nacional Natural Complejo Volcánico Doña Juana - Cascabel
Authors: Meneses Buitrago Diego Hernán , Bolaños Benavides Martha Marina , Cortés Delgadillo Diego Leonardo , Bejarano Herrera Wilfrand Ferney , Rodríguez Puertas David , Bacca Acosta Pedro Pablo , Ríos Peña Lina Marcela , Ramos Zambrano Housseman Steven , López Rendón Juan Fernando , Borja Tintinago Jhon James , Ortega Cepeda María Camila , Luna Mancilla Lizeth Tatiana , Chavarro Rodríguez Carmen Lorena , Bohórquez Andrade Estefanía , Pantoja Espinosa Darío Camilo , Martínez Camelo Fabián Enrique
Published: December 2024

Esta obra analiza los desafíos y oportunidades que enfrenta la zona de amortiguamiento del Parque Nacional Natural Complejo Volcánico Doña Juana (PNNCVDJ-C), en el municipio de La Cruz, Nariño. El ecosistema de alta montaña, ubicado en el área protegida, es estratégico y esencial para la provisión de agua y la conservación de la biodiversidad, pero está bajo presión debido al cambio climático y las prácticas agropecuarias no sostenibles. En dicho contexto, la reconversión productiva se presenta como una solución integral para promover la sostenibilidad y la resiliencia en la región.

El libro está estructurado en tres capítulos principales. El primero ofrece un análisis detallado del contexto ambiental, político, social, económico y tecnológico, destacando las dinámicas que influyen en la gestión sostenible. El segundo capítulo aborda los enfoques y las herramientas de la reconversión productiva, presentando ejemplos concretos de implementación y casos de éxito liderados por AGROSAVIA en colaboración con actores locales. Finalmente, el tercer capítulo brinda recomendaciones prácticas para la zona de amortiguamiento del pnncvdj-c en el municipio de La Cruz, Nariño, enfocadas en la gestión sostenible de suelos, la diversificación productiva, el manejo integrado de recursos y la generación de valor, con el objetivo de equilibrar el desarrollo humano con la conservación ambiental.

Esta publicación es una guía inspiradora para comunidades, tomadores de decisiones e investigadores interesados en impulsar la transición hacia sistemas de producción sostenibles que contribuyan a la preservación y provisión de los servicios ecosistémicos en áreas de importancia ambiental y social.

Esta obra es resultado del trabajo realizado por AGROSAVIA y financiado por la Unión Europea (UE), la Agencia Italiana de Cooperación para el Desarrollo (AICS) y la Organización de las Naciones Unidas para la Alimentación y la Agricultura (FAO), en el
marco del programa DRET II, que buscó fortalecer las capacidades técnicas y humanas de la región para fomentar el desarrollo rural sostenible y proteger la biodiversidad en áreas de alta importancia ecológica.
Economic Council of Mongolia: on the 100th Anniversary of its Establishment
Authors:   Kalmyk Scientific Center of the RAS (8, Ilishkin St., 358000 Elista, Russian Federation), Orlova Keemya V.
Published: December 2024

Introduction. 2024 marks the 100th anniversary of the founding of the Economic Council of Mongolia, the formation of which as part of the Ministry of Finance was adopted at a meeting of the People’s Government on November 18, 1924. In fact, its activities began on February 3, 1925. The main purpose of its creation was to coordinate the activities of economic bodies, develop and plan economic and financial policies and prospects for the economic development of the country. The Economic Council of Mongolia functioned until 1932, during the period of the organization’s activity four heads were replaced. In July 1932, at the 17th extraordinary meeting of the Small Khural, the Economic Council was reorganized into the State Department of Planning and State Accounting under the Council of Ministers of the country. Soviet specialists were also involved in the work at the Economic Council — E. A. Stulov (as an adviser), A. D. Simukov, etc. The purpose of the article is a preliminary overview of the activities of the Economic Council, highlighting the main forms of its work. The article uses materials from the State National Archive of Mongolia, published scientific literature. Conclusions. The main purpose of the creation of the Economic Council was to coordinate the activities of economic bodies, develop and plan economic and financial policies and prospects for the economic development of the country. Viewed from this point of view, the council, which functioned for only eight years (1924–1932), only partially fulfilled its main tasks. However, it is not yet possible to fully judge the activities of the main economic institution at that time due to the insufficiency of documents from the Mongolian and Russian archives. Soviet specialists, Advisor E. A. Stulov, employees of the Scientific Committee of Mongolia and the Economic Council, in particular its head G. Nanzad, played a major role in the work of the Economic Council.
The Congress of Mongolologists-Philologists In Ulanbaatar (1959) in the Ideological Contexts of the Cold War
Authors:   St. Petersburg Branch of S. Vavilov Institute for the History of Science and Technology of the RAS (5, Universitetskaia emb., 199034 Saint Petersburg, Russian Federation), Yusupova Tatiana I.
Published: December 2024

Introduction. In September 1959, a landmark event for Mongolian science — the First International Congress of Mongolologists Philologists — took place in Ulaanbaatar. Its aim was to promote Mongolian Studies and strengthen contacts between scholars. The forum brought together researchers from a number of countries, including those having been separated by the Cold War Iron Curtain. Purpose. The article is to examine the Congress preparation and holding, focusing on previously untouched its ideological contexts. The article is based on the materials from the Russian Academy of Sciences Archives and publications of Congress participants from the USSR, the UK and the USA. Result and conclusions. The study showed that it was important for the Congress organizers that political and ideological disagreements between representatives of different countries did not arise during its work. Mongolian scholars discussed their probability in 1958 with Yu. Roerich during his business trip to Ulaanbaatar. When forming the list of participants in the Congress, the Mongolian Committee of Science took into account the political views of scientists and consulted with the USSR Academy of Sciences on this issue. In addition, at the beginning of the Congress, the delegations of the USSR, Mongolia and China agreed not to enter into discussions among themselves in order to demonstrate the unity of friendly countries. The author concludes that the Congress in Ulaanbaatar was one of the first scientific events of Mongolian Studies during the Cold War period with a broad international representation of scholars from countries belonging to the opposing political blocs. Despite the organizers’ concerns, the Congress demonstrated the leadership of scientific internationalism. Several cases of «political-tinget» disagreements did not come to the forefront of its proceedings. The Congress also demonstrated a significant expansion of international contacts of the Committee of Science and at the time the weakening of Soviet-Mongolian scientific links.
Subregional System “Russia – Mongolia – China”: Transport and Сultural-Сivilizational Dimensions
Authors:   Moscow State Institute of International Relations (76, Vernadsky Av., 119454 Moscow, Russian Federation), Luzyanin Sergey G. ,   National Research University Higher School of Economics (20, Myasnitskaya St., 101000 Moscow, Russian Federation), Kushkhov Boris Kh. ,   Institute of Oriental Studies of the RAS (12, Rozhdestvenka St., 107031 Moscow, Russian Federation),   Moscow State Institute of International Relations (76, Vernadsky Av., 119454 Moscow, Russian Federation)
Published: December 2024

Introduction. This article analyzes the subregional system “Russia –Mongolia – China”, the nature of a number of its internal processes and the features of the contextual conditions that determine it. The study is focused on determining the current conditions of its functioning and development in the transport and infrastructure sector, as well as the features of its internal intercivilizational dialogue. The main objective was to study the key conditions and factors of an economic and civilizational nature for a deeper and multidimensional understanding of the specifics of this subregional system. An equally important objective of this study is to attempt to formulate a model of incorporation of such different dimensions and planes as civilizational interactions and partnership in the field of transport infrastructure into the development of subregional issues in the research discourse. Materials and methods. The work involved monographs and analytical articles by domestic and Mongolian specialists and experts, transcripts of official negotiations at the highest level, statistical data, and media materials. A systems approach was used to the subject of the study, which was presented as a subregional system, and its research synthesis was carried out with a civilizational approach, which determined the allocation of the civilizational level as one of the dimensions of this system. Based on the results of the study, the following results were achieved. Firstly, the current state of the subregional discussion regarding the implementation of promising trilateral transport and infrastructure projects was determined, the main risks and opportunities were weighed. Secondly, the article characterizes the civilizational environment of international relations in the subregion, highlights the main vectors of its influence on the processes currently taking place between Russia, Mongolia and China in the field of international trade, transport and infrastructure construction. A conclusion is made about the positive influence of the features of the inter-civilizational dialogue in the “triangle” on the promotion of significant subregional initiatives.
Red Army Soldiers from Kalmykia in the Battles for Belarus: a Historical and Statistical Study
Authors:   Kalmyk Scientific Center of the RAS (8, Ilishkin St., 358000 Elista, Russian Federation), Ershov Sergey G.
Published: December 2024

Introduction. The article is devoted to the Red Army soldiers from Kalmykia who died, went missing, died and/or were awarded in the battles for the defense of Belarus in 1941 and its liberation in 1943–1944, as well as historical and statistical research of their collective portrait. Materials and methods. When writing the article, a complex of various general scientific and special methods was used, including historical-genetic, historical-comparative, historical-typological, historical-systemic, and statistical methods. The materials for the work were the office documentation of the military units of the Red Army (stored in the electronic data banks Memorial, Feat of the People and Memory of the People), primarily reports on losses and award documents. Results. During the research, a database of Red Army servicemen from the Kalmyk ASSR who died, went missing, died of wounds and/or were awarded in the battles for Belarus in the summer of 1941 and in September 1943 – September 1944 was compiled on the basis of various sources. Following this, an analysis of their collective portrait was carried out in such categories as place and year of birth, place of conscription, time and place of death, place of service, time and number of awards. Conclusions. The analysis shows that the Red Army soldiers from Kalmykia actively participated in the battles for the defense of Belarus in the summer of 1941 and its liberation in 1943–1944. At the same time, the losses in the defensive battles of 1941 (among which the absolute majority are captured) exceed the losses in the offensive battles of 1943–1944. At the same time, an analysis of losses and awards in 1944 shows that the proportion of Kalmyks by the beginning of the strategic operation Bagration had noticeably decreased due to the mass removal of Kalmyks and their deportation to the Shiroklag or places of special settlements.
Forgeries of the Seals of the Kalmyk Rulers
Authors:   Kalmyk Scientific Center of the RAS (8, Ilishkin St., 358000 Elista, Russian Federation), Mitruev Bembya L.
Published: December 2024

Introduction. In recent years, there have been publications in which letters of the Kalmyk khans and the highest nobility, including prints of their seals, have been published, which undoubtedly attracts the attention of researchers. These seals, as well as other seals, the impressions of which have been preserved on archival documents, are interesting as monuments of the political history of the Kalmyk people. Until recently, the fact of the existence of forged seals of the Kalmyk Khan Ayuka, his heir Chagdordzhab and the owner of Lubzha remained unknown. The purpose of the article is to introduce into scientific circulation sphragistic data on forgeries of seals of Ayuka, Chagdordzhab and Lubji. The material for the study was the business correspondence of Ayuka Khan, Chakdordzhab and the owner of the Puddle, dated the 18th century. Results. The study presents data on three forgeries of the seals of the representatives of the Kalmyk nobility. All three forgeries were apparently used for some reason due to the absence of the access to the original seal. And if the first fake clearly gives itself away with a different technique, then the second and third are like mirror images of the originals. All three forgeries of the seals were used by representatives of the highest nobility: the wives of Khan Ayuka and his heir Chagdordzhab, as well as the grandson of Dorzhi Nazarov (a pretender to the throne in the Kalmyk Khanate after the death of Khan Ayuka in 1724). The reason for the use of fakes is unclear, the most likely option is that there was no possibility of using the original seal.
The Portrait of heshuo Guo-qinwang Yunli as the Source for Weapons and Horse Equipment of Oirats and their Neighbors in the first half of the 18th Century
Authors:   Kalmyk Scientific Center of the RAS (8, I. K. Ilishkin St., 358000 Elista, Russian Federation), Bobrov Leonid A
Published: December 2024

Introduction. The article deals with the portrait of Manchu aristocrat heshuo Guo-qinwang Yunli (1697–1738) — the younger brother of Qing Yongzheng emperor and the uncle of Qianlong emperor. Purpose of the research is to find and study the pieces of weapons and equipment of the Central Asian style in the aforementioned portrait. Results. It is determined that the portrait of Yunli was painted by the famous European artist and missioner G. Castiglione in the summer of 1735, not long after the return of Yunli from the travel to Dalai Lama which took place in the winter-spring of the same year. The comprehensive analysis of the sources showed that the heshuo Guo-qinwang combines Qing clothing with parts of equipment of the Central Asian type. These items include a quiver of the so-called “Oirat type”, a saddle of the “Oirat type” (elete shi ma’an ), and possibly some other elements of horse equipment. It is possible that these items were donated to Yunli by representatives of the Oirat (Khoshut) or Tibetan nobility during his visit to the Dalai Lama in 1735. As the portrait has the exact date, it can be used for the attribution and dating of quivers and saddles of the Oirats and Tibetans, similar in design, which are kept in Russian and foreign museum and private collections. Conclusions. Materials of Qing iconography are currently not being actively used to study the Oirat cultural heritage. A comprehensive study of Qing pictorial sources can play an important role in the study of weapons, equipment, costume, military symbols and military affairs of the Oirats and their neighbors of the late 17th–18th centuries.
The Concept of “Homeland” in the Kalmyk Language (based on lexicographic and folklore material)
Authors:   Gorodovikov Kalmyk State University (11, Pushkin St., 358000 Elista, Russian Federation), Esenova Galina B. , Esenova Tamara S. ,   Gorodovikov Kalmyk State University (11, Pushkin St., 358000 Elista, Russian Federation)
Published: December 2024

Introduction. The article is devoted to the universal concept “homeland”, which occupies an important place in the world picture of the Kalmyks and determines a person’s worldview. Goals. The paper attempts an insight into the concept of homeland in the Kalmyk language. Tasks: a) to establish its conceptual content; b) to characterize its figurative and axiological components; c) to determine the postulates of behavior conditioned by this concept. Material: dictionary definitions of linguistic units representing the concept “motherland”. Research methods: methods of comparative, lexical-semantic and linguocultural analysis. Results. The analysis has shown that in the Kalmyk language there are various means of objectification of the concept “motherland”, which belong to the basic lexicon, etymologized on the Mongolian linguistic soil. Conclusions. The mental object «motherland» is associated with the space (hazr, orn), where a person was born (törskn/ törsn hazr), where he lives (nutg), with water sources (usn). The perceptual image of the homeland is visualized as a territory with soft earth (dzhöln hazr), green lush grass (nohan sör), warm air (dulan), healing water (arshan). Enkr chazr-usn ‘dear motherland’, eedzh-aavin nutg ‘mother-father’s nutg’ is the highest value of the Kalmyk (törl ek met), and is presented as ‘his space’ (evrä hazr-usn), opposed to ‘foreign land’ (khärin hazr). The postulates of behavior regarding the homeland: to cherish and love the homeland, to give one’s life for the homeland, to return to the homeland, to know its customs.
Electric Handcart Integrated with Solar Charging Hub
Authors: M Mohanraj , M Sugan , B Shivanesan , A Kapil
Published: December 2024

Abstract: In several Asian countries, three-wheeled vehicles called hand carts are commonly used as people and goods taxis. The
vehicle's design is simple and unproductive, yet it fits the environment it operates in rather well. The increasing need for
sustainable and effective transportation solutions has led to the need for upgrades for traditional handcarts, which are
commonly used to convey goods in both urban and rural settings. The purpose of this project is to design and construct an
electric handcart as a more efficient and greener substitute for manual carts. An electric motor on the electric handcart will aid
in transporting heavy objects, reducing the physical strain on users. It will run on a system of rechargeable batteries. The design
incorporates elements such as an LED display, a battery management system, and a solar panel that serves as a charging hub to
increase the use of the cart. The handcart will be lightweight but durable, constructed using sustainable materials.
Case Study of Traffic Control and Improvement Measures
Authors: K Vikram M , P Aparna B , G Roopakala C
Published: December 2024

Abstract: The objective of this study is to identify factors impeding traffic mobility and propose measures to improve the
prevailing traffic conditions duly planning for the future keeping in view the growth pattern and the socio economic scenario
envisaged
Study of Flexural Strength of Epoxy Composites Reinforced with Opuntia Ficus Indica Fibers
Authors: S R Swamy
Published: December 2024

This study investigates the potential of Opuntia ficus indica (cactus) fiber as a reinforcing material in composite
applications, particularly in combination with an epoxy matrix. Despite being a naturally abundant resource, cactus fiber
remains underutilized in engineering. The research focuses on evaluating the flexural strength of cactus fiber-reinforced
composites, with particular attention to how variations in fiber volume fraction influence bending strength. As a member of the
Cactaceae family, which includes over 130 genera and nearly 1,500 species, cactus fiber offers a sustainable and eco-friendly
alternative to conventional materials. With the growing demand for high-performance composite materials, this study
underscores the potential of cactus fiber to enhance the mechanical properties and environmental sustainability of composite
materials.
Composites are prepared using cactus fibers of two lengths (8 mm and 10 mm) and varying weight fractions (20%, 25%, and
30%). The fibers are treated with a 5% Sodium Hydroxide (NaOH) solution by soaking it for 24 hours. The study investigates
how fiber treatment, length, and loading affects the flexural strength or bending strength of cactus fibers. Results indicate that
alkali-treated cactus fiber composites exhibit superior mechanical properties compared to untreated composites. Composites
reinforced with 10 mm fibers show improved mechanical behavior over those reinforced with shorter fibers.
SELF-DIRECTED LEARNING METHOD (SDL) TO ENHANCE SPEAKING SKILL
Authors: Syamsuriani Syamsuriani , Rossydi Ahmad , Octavianie Adhitya , Rochmawati Laila
Published: December 2024

The efficacy of self-regulated learning in the context of language acquisition has been widely acknowledged. This study demonstrates the impact of self-regulated learning on the enhancement of students' speaking abilities. Within the context of English as a Foreign Language (EFL), the act of speaking is commonly regarded as a formidable undertaking that necessitates the utilization of various actions, skills, and strategies to attain effective communication. Digital portfolios have a significant impact on language learning as they encompass learners' actions, skills, and strategies in classroom planning. This research investigated the influence of self-regulation processes on students' performance in speaking tasks in English as a Foreign Language (EFL) classes at Politeknik Penerbangan Jayapura. The primary outcomes that were observed encompassed the phases of anticipation, realization, and reflection in speaking tasks. The findings of the study indicate that individuals who possess self-regulatory skills can effectively communicate when they possess a comprehensive understanding of the task at hand and can regulate their actions accordingly.
IN-SERVICE TEACHERS’ PROBLEMS IN DEVELOPING ENGLISH TEXTBOOKS FOR ELEMENTARY SCHOOL STUDENTS
Authors: Fatimah Nur , Sarage Japen
Published: December 2024

In-service teachers are required to fulfill responsibilities for administrative and non-administrative stuffs. However, there are some teachers who developed English materials in the form of textbooks for young learners. These teachers were involved in this study on developing English materials for elementary school students. This research is aimed at revealing the in-service teachers’ problems in developing the materials into English textbooks for young learners and their solutions. This research involved seven in-service teacher authors developing English textbooks in some private elementary schools in Yogyakarta city. It applied qualitative research method. The data collection technique used a questionnaire containing open-ended questions. It revealed the data on the teachers’ profiles, the teachers’ problems in developing English textbooks and their solutions. The data were put into categories to help achieve the research objectives. From the study, it was found out that the problems in developing English materials are related to the material selection, language points suitable for young learners, presentation of the materials. The research subjects set these strategies to solve the problems faced during the materials development by sharing and discussion, supervision, finding other existing resources, and creating their own materials. The finding highlights that examples of materials and various forms of material presentation need to be exposed to teacher authors as well as to pre-service teachers and other textbook authors to help them develop better teaching materials.
ENGLISH BREVET TERMS IN INDONESIAN MILITARY: A STUDY OF ACRONYM AND INITIALISM
Authors: Wedhowerti Wedhowerti , Prasetya Hermawan Adi
Published: December 2024

This research aims at providing detailed explanation on how English brevet terms in Indonesian military are formed and reasons why those are classified as acronym and initialism. English brevet terms used in Indonesian military are difficult to understand due to their polysemic nature. The knowledge of internal structure of each term is important in order to ease the process of understanding the terms. Employing morphological approach and qualitative in nature, the research yields twenty English brevet terms in Indonesian military. The data are collected from websites of Indonesian military and selected based on their use in military domain. Those are classified and analyzed based on English phonotactic rules. This study reveals that ten are acronyms and ten are classified as initialisms and they mostly have the combination of Noun+Noun formation. This study highlights the importance of doing morphological research on military terms as many military terms to denote new concepts in military domain are not examined yet.
Extent of ESG disclosure for energy sector companies: ESG reporting guide 2.0 Nasdaq
Authors: Wijaya Juli Riyanto Tri , Herwiyanti Eliada
Published: December 2024

Purpose: The aim of this research is to assess the extent to which energy sector companies have disclosed ESG-related information in their annual reports in 2021 and 2022.
Methodology/approach: This research uses secondary data obtained from company annual reports accessed via the Indonesia Stock Exchange website and the official websites of related companies. ESG is measured using indicators from Nasdaq's ESG Reporting Guide 2.0, which consists of a total of 30 measurement indicators.
Findings: The research results show that energy sector companies listed on the IDX in 2021 and 2022 have implemented extensive ESG disclosures to the public.
Practical and Theoretical contribution/Originality: ESG-related information can be used as additional analysis material for investors before deciding to invest in the company. In this way, investors can understand the impacts and efforts made by the company as a result of operational activities that can have an impact on the environment. The findings of this research can also provide a reference for the government in formulating policies regarding the impact of energy sector company activities on environmental sustainability. Meanwhile, for academics, this research can be used as a reference and reference for similar research in the future.
Research Limitation: This research has limitations in the level of subjectivity when searching for information in annual reports. This subjectivity is caused by the use of keywords used by each researcher which can be different. Future research could use other sector areas to assess the extent of ESG disclosure in company annual reports.
Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable
Authors: Wailan' An Evi Juita , Pandia Sonya Enda Natasha S
Published: December 2024

Purpose: This study aims to determine whether the role of information technology and credit quantity influences the presentation of quality financial statements, with the understanding of SAK-ETAP as a moderating variable in creative businesses in Medan City.
Methodology/approach: The data analysis method used is a reflective construct approach with the SmartPLS 3.0 application.
Findings: The results show that the role of information technology significantly affects the presentation of quality financial statements, while credit quantity does not. The understanding of SAK-ETAP does not moderate the relationship between information technology and credit quantity with the quality of financial statement presentation.
Practical and Theoretical contribution/Originality: UMKM need to recognize the importance of good record-keeping and reporting systems, which may require combining accounting training and the use of accounting software. Theoretically, this study enriches accounting literature by highlighting the limitations of SAK-ETAP understanding in moderating the relationship between credit and report quality, encouraging further research in this field.
Research Limitation: This study's limitations include the variation in individuals' understanding of SAK-ETAP, with the majority of the sample having no knowledge of SAK-ETAP at all. This affected the research results, making it difficult for the researcher to consistently measure the impact of such understanding.
Applicability audit committee on detecting financial statement fraud using diamond theory
Authors: Riza Sinensis Zea , Fuad
Published: December 2024

Purpose: This study investigates the application of fraud diamond theory in the detection of financial statement fraud, utilizing financial targets, industry characteristics, auditor changes, and director changes as independent variables.
Methodology/approach: This research focusing on healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2016 until 2023, the study analyzes data from 32 firms, resulting in 185 analytical units. Employing panel data regression analysis through Eviews 12.
Findings: The findings reveal that only financial targets show a positive and significant influence on financial statement fraud. In contrast, the other variables—industry characteristics, auditor changes, and director changes—show no significant impact. Additionally, while the audit committee moderates the relationship between industry characteristics and financial statement fraud, it does not influence the relationships involving financial targets, auditor changes, or director changes.
Practical and Theoretical contribution/Originality: The novelty of this research is using the audit committee as a moderating variable to minimize the occurrence of financial statement fraud.
Research Limitation: Future research is expected to use new theories, other proxies, and use different sector samples because this research is only limited to healthcare companies.
Determinants of fraud in the village government: testing whistleblowing systems, internal control systems, village apparatus competencies
Authors: Kurniawan Rezha Hari , Rahardjo Shiddiq Nur
Published: December 2024

Purpose: This study aims to empirically prove the effect of that whistleblowing system, internal control system, village apparatus competence on the prevention of village fund fraud.
Methodology/approach: This study is a quantitative research with primary data sources obtained from distributing questionnaires to respondents. The sampling technique used was purposive sampling technique. The sample of this study consisted of 118 village apparatuses in Jiken District, Blora Regency. The analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS) and Smart Partial Least Squares (SmartPLS) for data processing.
Findings: The results showed that whistleblowing system, internal control system, village apparatus competence had a positive effect on the prevention of village fund fraud.
Practical and Theoretical Contribution/Originality: The results of this study are expected to contribute to provide consideration or input to the government in making policies related to evaluating the application of fraud prevention in village fund fraud and also useful as a source of reference for other similar studies.
Research Limitation: There has been no research involving the Village Supervisory Agency which carries out the supervisory function of the village government. As a result, the potential disclosure of fraud in the management of village funds is only viewed from the perspective of village officials.
Tax avoidance determinants: the role of dividend policy as moderating variable
Authors: Rizky Tri Ananda , Zahroh Fatmawati
Published: December 2024

Purpose: Tax avoidance, which is a legally permissible strategy that complies with tax regulations, can affect the state's revenue targets; thus, this study investigates the effects of Profitability, Firm Size, Institutional Ownership, and Leverage on Tax Avoidance, moderated by Dividend Policy.
Methodology/approach: This research uses quantitative data. The sample consists of 10 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using purposive sampling techniques, which resulted in 50 data points. The analytical method applied is regression moderation analysis, run using the E-Views version 12 program.
Findings: The findings show that Profitability and Institutional Ownership positively affect Tax Avoidance, while Firm Size has a negative impact. Leverage shows no significant effect, with the Dividend Policy moderating the leverage-tax avoidance relationship.
Practical and Theoretical contribution/Originality: This study's findings verify the existence of tax avoidance practices carried out in state-owned companies related to dividend policy decisions made by management and contribute to shareholders' consideration of making decisions at the GMS.
Research Limitation: This research only focuses on the application of tax avoidance in SOEs and does not compare it with private companies.
Independent Analysis of Clinical Trial Data: GS1 Continuous Glucose Monitoring System (CGMS) in Pediatric Diabetes Management
Authors: Berk Barkin
Published: December 2024

Background: Diabetes mellitus poses significant challenges in pediatric populations, necessitating advanced glycemic monitoring technologies. This study presents an independent analysis of the GS1 Continuous Glucose Monitoring System (CGMS), originally developed by Shenzhen SiSensing Co., Ltd., and provided by its Turkish partner, BMED Pharmaceuticals. The analysis evaluates the efficacy, safety, and usability of the GS1 CGMS in pediatric patients aged 3 to under 18 years with diabetes mellitus.
Methods: This multicenter, prospective trial included 81 pediatric participants across three clinical centers in China: Beijing Children’s Hospital, Capital Medical University (Center 01); Shenzhen Children’s Hospital (Center 02); and Fujian Medical University Union Hospital (Center 03). Participants underwent 14 days of CGMS monitoring, with venous blood glucose measurements as reference. Key metrics included concordance rates within the 20/20% error range, Clarke and Consensus Error Grid analyses, and Mean Absolute Relative Difference (MARD%). Safety and usability were assessed through adverse event monitoring and participant feedback.
Results: A total of 79 participants completed the trial, achieving a 97.5% completion rate. Concordance rates were 93.9% across all glycemic ranges, surpassing predefined thresholds. Sensitivity and specificity for hypoglycemia detection were 97.6% and 87.3%, respectively, while hyperglycemia detection achieved 89.8% sensitivity and 97.0% specificity. The MARD% was 8.7%, consistently below the target of 18%. Usability scores averaged 95.3 ± 7.59, reflecting high satisfaction. Device-related adverse events, such as mild skin irritation, were self-limiting, and no serious adverse events were reported.
Conclusion: This independent analysis demonstrated that the GS1 CGMS offers high accuracy, safety, and usability in pediatric glycemic monitoring. These findings support its broader application in routine pediatric diabetes care. Future studies should explore long-term efficacy and comparative evaluations with other CGMS technologies.
Keywords Independent analysis, Continuous Glucose Monitoring (CGM), GS1 CGMS, Pediatric diabetes patients
Subjective Clustering Approach by Edge detection for construction remodelling with dented construction materials
Authors: D. Neguja  , A. Senthilrajan
Published: December 2024

An approach for Construction remodelling with subjective clustering with edge detection is at hand in this evaluation. The available subjective edge detection clustering approach processes a verdict weight on comparison of trait edge vector of a c dataset by existing intellectual thinking to the crisis. The proposed approach identifies subjective clusters on dented materials by detecting edges with high velocity, weight and area. The consistent weight factor of the material is the choose for clustering and added to form load in construction material by detecting the proper edges with enlarge in the edification statistics to the method in edge detection for construction materials. The edge vector is the direction value of the material. This leads to formation in convolution creation. The orderly correlating is civilized by the clustering technique of big dataset in order. However, the problem of information clustering is experiential to be limited with increase in training dataset and attribute of knowledge data. To conquer the matter of subjective clustering, a subjective w-means clustering approach with expand issue is intended. This approach improves the cluster data by using double feature observing of edges and increase constraint. The obtainable approach exemplify an upgrading in the removal presentation in conditions of correctness, compassion and suggest the more velocity
Offshore Structures
Authors: Özhan Doğan Serap , Burak Galip Anık  , Şükrü Eren
Published: December 2024

Globalization has become the main element of business life today and leads to increased competition. The main factors affecting competition in the oil and gas industry are oil/ natural gas prices and demand, exploration and production costs, global production levels, alternative fuels, and government (including environmental) regulations. This scope of work, It deals with the characteristics, design and manufacturing parameters of the fixed offshore platform and the types of platforms used to drill and produce oil/ natural gas under the sea. Especially the formation stages of fixed offshore platform projects are mentioned. Various analyzes need to be made in the process from the decision taken in the construction of the fixed offshore platform, from its design to the manufacturing phase and the time of installation. As in offshore designs, these analyzes should be aimed for other platform structures to build an economical and reliable structure.
Concepciones sobre la ciencia en docentes de Biología. Un estudio en contexto de escuela secundaria - Argentina
Authors: Martin Sofia Sol , Bachi Maria Basilisa García
Published: December 2024

Las concepciones sobre ciencia que poseen los docentes podrían estar funcionando como obstáculos epistemológicos para la apropiación de los aspectos innovadores que promueven las orientaciones curriculares. El objetivo del presente trabajo es describir dichas concepciones en docentes de Biología que acceden a cursos de capacitación docente estatales en Argentina y como se relacionan los resultados con variables como la edad, la formación de base y la antigüedad docente. Se utilizó un cuestionario en 76 sujetos. Se encontró un grupo de docentes con posiciones vinculadas a visiones más relativistas en todas las dimensiones indagadas, mientras que en un segundo grupo, mayoritario, las posiciones se tornaban más realistas empiristas cuando se analiza la dimensión referida al método científico. La discusión en torno a los resultados permite sugerir la importância de propuestas de formación docente continua que favorezcan la reflexión sobre las propias creencias docentes y que promuevan, eventualmente, la re-descripción de dichas representaciones hacia formatos más actuales, de manera tal que, más allá de lograr un discurso constructivista, se evidencien cambios en las aulas de ciencias.
Desafíos éticos y regulatorios de la Inteligencia Artificial en la investigación médica: reflexiones sobre una Regulación Inteligente
Authors: Ferroni Jorge Mariano , Parenti Pablo
Published: December 2024

El artículo aborda los desafíos éticos y regulatorios del uso de inteligencia artificial (IA) en la investigación médica, enfatizando la importancia de un marco regulatorio que facilite el desarrollo ético y seguro de la tecnología. Explora cómo la IA, si bien permite la automatización y el análisis de grandes volúmenes de datos con mayor precisión, también plantea preocupaciones éticas como sesgos algorítmicos y amenazas a la privacidad de los pacientes. A lo largo del texto, se destaca la necesidad de un equilibrio entre innovación y control ético para evitar efectos no deseados. Además, se analizan casos en los que la IA contribuye al desarrollo de fármacos y al estudio del microbioma, y se examinan ejemplos de regulaciones en regiones como la Unión Europea y Estados Unidos y la necesidad de implementarla en Latinoamérica. En conclusión, el artículo subraya la necesidad de una regulación inteligente que promueva la transparencia y la protección de los derechos humanos, asegurando que el progreso tecnológico se alinee con principios éticos fundamentales.
Transformando la medicina: un análisis crítico de los principales desafíos éticos en la integración de la inteligencia artificial en medicina basada en evidencia y medicina personalizada
Authors: Trombert Alejandro Raúl
Published: December 2024

Desde fines del siglo pasado, la medicina basada en evidencia (MBE) se ha convertido en el estándar de oro en la práctica clínica, la formación médica y la elaboración de políticas de salud. Sin embargo, se han identificado limitaciones, lo que ha llevado a la exploración y desarrollo de modelos emergentes, entre ellos la medicina de precisión (o medicina personalizada).
La inteligencia artificial (IA) tiene el potencial de transformar significativamente tanto la MBE como la medicina personalizada.
En este trabajo se analizan las consideraciones éticas que plantea el empleo de la IA en el marco de la MBE y la medicina personalizada. Se analizarán primeramente los problemas de sesgos y su relación con el principio de equidad y la posibilidad de discriminación y la transparencia y explicabilidad en estrecha asociación con la opacidad de la caja negra algorítmica. Posteriormente se analizarán los problemas referidos a la privacidad y seguridad de los datos y la responsabilidad en torno a las decisiones impulsadas por la IA y la autonomía profesional. Finalmente se analizarán los problemas vinculados con la equidad en el acceso, el consentimiento informado y el uso ético de la información genética.
Consideraciones éticas sobre el uso de inteligencia artificial en las prácticas profesionales en nutrición humana
Authors: Chartier Maria Eugenia , Paulini Rosario
Published: December 2024

Nos proponemos reflexionar sobre las implicancias éticas que plantea actualmente la generación y uso de las tecnologías de Inteligencia Artificial (IA) en el ámbito de la salud, particularmente relacionado con las prácticas de los y las profesionales de la nutrición, para quienes constituye un desafío tanto científico-técnico como ético. Las aplicaciones de la IA en el ámbito de la nutrición y alimentación humana ponen en juego valores y principios éticos relacionados con el uso de datos, la toma de decisiones y la delegación de tareas profesionales a los sistemas inteligentes. Analizar los riesgos y beneficios contribuye a trazar un marco ético para una IA fiable, garantizando el respeto por la dignidad y los derechos fundamentales de los seres humanos. Entender que los sistemas inteligentes son herramientas (artificios) permite poner al ser humano como destinatario y al mismo tiempo responsable de minimizar los riesgos, respetar la autonomía, promover la beneficencia y garantizar la justicia, como pautas éticas indispensables para que las tecnologías de IA contribuyan a promover la salud, el bienestar de los seres humanos y el cuidado del ambiente.