bluuebunny/crossref_metadata_2025 huggingface dataset:
EKSPLORASI ETNOMATEMATIKA PADA MONUMEN KEMERDEKAAN DI ALUN-ALUN PROBOLINGGO
Authors: Ayuni  , Nuryami
Published: March 2024

Mathematics is the study of interconnected forms, magnitudes, and concepts. The purpose of ethnomathematical exploratory research on the Independence Monument in Probolinggo Square is to explore and understand the relationship between culture and culture in Probolinggo society through analysis of elements in the independence monument, such as design, motifs, and symbolism related to community culture. The approach in this inquire about is subjective, with an accentuation on ethnographic strategies. Whereas the most instrument of this consider is this analyst himself. Besides, information collection in investigate utilizing perception, meet, documentation strategies. The data analysis arrange includes the method of information diminishment, information introduction, and conclusions. Based on the comes about of the examination, it appears a relationship between ethnomathematics and nearby culture. Scientific concepts are not as it were caught on individually but moreover coordinates within the setting of everyday life and social legacy of the individuals of ProbolinggoKeyword: Exploration, Ethnomathematics, Probolinggo Independence Monument
ANALISIS RELEVANSI RAHN DENGAN DINAMIKA PERIKATAN SYARIAH DI INDONESIA
Authors: Billah Ana
Published: March 2024

Rahn, or pawn in Arabic, is a financial transaction that involves the delivery of goods as collateral for financing facilities. In the context of Indonesian law, pawn is regulated as a legal right obtained by the debtor over movable assets. In the dynamics of obligations, especially in Indonesia, there are conventional and sharia pawn, with the existence of these differences, it certainly requires a comprehensive understanding of the dynamics of obligations in Indonesia about their differences and similarities. By using the literature research method (library research) which relies on data or information that exists in the literature such as journals, books, newspapers, and other documents. descriptive analysis is used in this study to explain in detail or describe the phenomenon that is happening or has happened. This method helps in understanding the concepts related to the analysis of amanah product financing at the sharia pawn unit and the relevance of rahn with the dynamics of sharia obligations in Indonesia. Rahn, or pawn, has an important role in providing guarantees for loans given, with sharia principles that must be obeyed. Sharia pawn aims to provide financing in accordance with sharia principles, such as the prohibition of riba (interest) and unethical business practices, as well as increasing financial inclusion in Indonesia. the difference between conventional and sharia pawn, including in terms of legal basis, pawn actors, agreement letters, pawn agreements, benefits of pawn recipients, capital rental rates, and handling of auction money. Although the concept and way of working of conventional and sharia pawn have similarities, there are also significant differences, especially in terms of the interest system that is not in accordance with sharia principles. sharia pawn has a strategic role in encouraging financial inclusion, economic growth, and increasing public awareness and understanding of sharia finance. By adhering to sharia principles, sharia pawn provides alternative financing that is in accordance with Islamic beliefs and values, thus providing a positive impact for the Indonesian people as a whole.

Keywords: pawn or collateral,sharia pawn or rahn,conventional pawn,Dynamics of sharia agreements
PERKEMBANGAN BERMAIN DALAM PERMAINAN TRADISIONAL (CONGKLAK) UNTUK MELATIH MOTORIK KASAR, SOSIAL DAN EMOSIONAL PADA ANAK USIA DINI
Authors: Indar Rahman Khofifah , Khadijah
Published: March 2024

Playing is every child's desire. Play is also defined as a place for children to express all forms of behavior that are fun and without coercion. "According to the KBBI, a game is something that is used for playing, either in the form of goods or something that can be used for playing." There are many types of gaming tools that have developed over time. Starting from traditional to modern games. Types of games that form skills and creativity, such as the congklak game. This game requires control from parents or teachers so that the type and equipment of the game can function optimally and not harm children. The aim of this research is so that children can get to know traditional games from an early age, and can train children's gross motor skills, social emotions, and can practice cooperation with other friends. The research method uses a library research or library research approach. namely studies carried out in libraries and also in the environment by reading, studying, or browsing library materials. As well as taking data from journals and books that can support this research.
IMPLIKASI PEMBELAJARAN BERBASIS PROYEK DALAM MENINGKATKAN PRESTASI BELAJAR SISWA: STUDI KASUS DI MADRASAH IBTIDAIYAH AL ISLAH TIUDAN KABUPATEN TULUNGAGUNG
Authors: Rizal Fuadiy Moch. , Ferisalma Al Fauz Moh.
Published: March 2024

The educational system in Indonesia prioritizes learning methodologies that foster active student engagement, supported by the adoption of the Merdeka Belajar Curriculum across all educational levels. Among these methodologies, project-based learning stands out. This study aims to investigate the implications of implementing project-based learning in the subject of Qur'an Hadith, with the goal of improving student learning outcomes at Madrasah Ibtidaiyah Al Islah Tiudan, Tulungagung Regency. Conducted from April to August 2023, the research employed a qualitative approach using a case study design. Data collection methods included observation, interviews, and field documentation, with subsequent analysis carried out through condensation techniques, data presentation, and inference drawing. Data validity was ensured through triangulation. Findings suggest that project-based learning offers students more meaningful learning experiences by engaging them in real-world projects, which are more stimulating compared to traditional passive approaches. Evaluation results indicate a noteworthy enhancement in student learning achievement following the implementation of project-based learning. In summary, project-based learning emerges as an effective strategy for improving the educational process in schools.
KEDUDUKAN SURAT EDARAN MAHKAMAH AGUNG (SEMA) DALAM PERSPEKTIF AKADEMISI: KEKUATAN HUKUM, KETETAPAN DAN KONSISTENSI, PENGARUH TERHADAP PUTUSAN HUKUM
Authors: Rihdo Maulana , Ishaq Maulana Sudur  , Ahsandy Ramadhan Suardi  , Satriya Pamungkas  , Fauziyah Putri Meilinda
Published: March 2024

Mahkamah Agung, sebagai lembaga yudikatif tertinggi di Indonesia, memiliki kewenangan luas yang diatur dalam Pasal 24A Undang-Undang Dasar 1945. Kewenangan ini mencakup pengadilan tingkat kasasi, peninjauan peraturan di bawah undang-undang, dan wewenang lain yang ditetapkan oleh undang-undang. Mahkamah Agung juga berhak mengeluarkan peraturan tambahan untuk mengatasi kekosongan hukum dalam peradilan sesuai dengan Undang-Undang Nomor 14 Tahun 1985. Salah satu produk hukum yang dikeluarkan oleh Mahkamah Agung adalah Surat Edaran Mahkamah Agung (SEMA). Jenis penelitian yang digunakan adalah dengan metode normatif dan yuridis. Menurut Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-undangan ("UU 12/2011"), Surat Edaran Mahkamah Agung (SEMA) dapat dikelompokkan sebagai salah satu jenis peraturan perundang-undangan yang dibuat oleh suatu lembaga berdasarkan kewenangan yang dimilikinya. Dalam konteks hierarki peraturan perundang-undangan, SEMA memiliki kedudukan yang berada di bawah undang-undang, dan tidak setara atau lebih tinggi daripadanya. SEMA hanya memiliki kekuatan mengikat dalam lingkungan peradilan.
Indikasi Kegagalan Pembangunan Berkelanjutan dari Implementasi Program CSR
Authors: Purnomo Hery
Published: March 2024

The presence of multinational companies entering Indonesia has both positive and negative impacts on the communities around the company. The positive impacts that arise include the emergence of new jobs, new economic growth. The negative impacts that arise include environmental damage, pockets of poverty, crime and others. Efforts made by the company to reduce the negative impacts resulting from company activities through CSR programs. The CSR program run by the company adheres to a sustainable development approach where the company's activities do not interfere with the continuity of life for the next generation. A popular approach is the triple bottom line, namely a balance between people, planet and profit. In reality, the activities carried out through the CSR program have not had a positive impact on society, in fact there are still many negative impacts. This article attempts to examine why the implementation of CSR carried out by companies has not been able to provide positive results to society, especially in sustainable development efforts, what factors are behind sustainable development not being realized. The research method usesSystematic Literature Review (SLR). The results and discussion are that the existence of multinational companies in Indonesia in processing natural resource wealth does have big implications. The CSR concept that is developing with the idea of ​​sustainable development is a breath of fresh air in the development of this nation. But in reality, the CSR program that was implemented then fell short of expectations. The sustainable development campaign promoted by the company in the form of CSR is still limited to perpetuating the company's interests. The idea of ​​strong capitalism by multinational companies must be controlled by this country, especially the role of government and civil society.
Inaugural Essay Russia – Ukraine War and the Contest for a NewWorld Order: A Global South Perspective
Authors: Haque Sk. Tawfique M. , Lau Raymond Kwun-Sun
Published: March 2024

It has been over 300 days since Russia invaded Ukraine on 24 February 2022. The war between Russia and Ukraine, which began in 2014, has largely been viewed from a Eurocentric or Western perspective. From a Global South perspective, this crisis can be seen as part of a broader pattern of great powers’ competition for influence and control in the region, often at the expense of smaller, weaker states. The conflict also has ramifications throughout the world, as countries scramble to align themselves with either Russia or the West, thereby exacerbating existing political and economic tensions. Additionally, the conflict has come at a huge humanitarian cost, with thousands of people displaced and suffering as a result of the fighting. Furthermore, the economic sanctions imposed by Western countries on Russia in response to its actions in Ukraine could be seen as further exacerbating economic and political instability in the Global South. These countries have criticized the sanctions for their impact on the global economy and for causing economic hardship for their own citizens. In a major speech on the war in Ukraine, US President Joe Biden argued that the conflict is a clear test for democracies around the world, and he portrayed the Ukrainian resistance against Russian forces as part of a “great battle for freedom:” “a battle between democracy and autocracy, between liberty and repression, between a rules-based order and one governed by brute force” (The White House, 2022).
Pendidikan Kristiani Sebagai Core Value Dalam Pembentukan Karakter Remaja Generasi Z
Authors: Nainggolan Tio Nursarida
Published: March 2024

With its uniqueness, Generation Z often presents a challenge for parents in assisting them. Generation Z is in a transitional period, and the digital context of abundant information and communication media often carries them away with negative currents. Therefore, Christian education is needed to direct Generation Z to Christian values. And Generation Z teenagers have a positive character, forming a solid character; adolescents can distinguish between good and bad actions, enabling them to make the right decisions in every situation, especially His character, just like the example of Christ. This paper uses a qualitative approach to studying relevant literature. The results of this study are: provide solutions so that Generation Z teenagers are strong in facing worldly challenges and their faith does not waver, have a strong understanding of the values of Christian education, understand the concept of character building of Generation Z teenagers and PAK as a Core Value in shaping the character of Generation Z teenagers. The recommendation of this paper is the attitude of parents and Christian educators in schools in assisting Generation Z.

Abstrak
Generasi Z dengan keunikannya sering kali menjadi tantangan tersendiri bagi para orang tua dalam mendampingi mereka. Generasi Z dalam masa transisi dan konteks digital yang berlimpah media informasi dan komunikasi seringkali membuat mereka terbawa arus negatif. Oleh sebab itu dibutuhkan peran pendidikan kristiani yang dapat mengarahkan generasi Z ke nilai-nilai kristiani dan anak remaja generasi Z memiliki karakter yang positif, membentuk karakter yang kuat, remaja akan memiliki kemampuan untuk membedakan antara tindakan yang baik dan buruk, memungkinkannya untuk membuat keputusan yang tepat dalam setiap situasi dan terlebih karakterNya sama seperti teladan Kristus. Tulisan ini menggunakan pendekatan kualitatif dengan metode studi pustaka yang relevan. Hasil dari penelitian ini yaitu: memberikan solusi agar remaja generasi Z kuat menghadapi tantangan duniawi serta iman percaya mereka tidak goyah, memiliki pemahaman yang kuat tentang nilai-nilai pendidikan kristen, memhami konsep pembentukan karakter remaja generasi Z dan PAK sebagai Core Value Dalam membentuk karakter anak remaja Generasi Z. rekomendasi tulisan ini ialah sikap orang tua dan pendidik kristen di sekolah dalam mendampingi generasi Z.
Integrated Marketing Communication Strategy to Increase Brand Equity of BPJS Kesehatan
Authors:   School of Business and Management, Institut Teknologi Bandung, Indonesia, Putra Ryan Abdullah , Zaim Ilma Aulia ,   School of Business and Management, Institut Teknologi Bandung, Indonesia, Wibowo Satya Aditya ,   School of Business and Management, Institut Teknologi Bandung, Indonesia
Published: March 2024

BPJS Kesehatan, the implementing body of the JKN Programme, is confronted with the challenge of maintaining program sustainability due to a significant number of inactive participants in the PBPU segment, a situation primarily attributed to the organization’s low brand equity. The primary research objective of this study is to To develop integrated marketing communication strategy to increase BPJS Kesehatan brand equity. The methodelogy used is qualitative and quantitative research. Despite possessing commendable competitive advantages and offering the most affordable healthcare options, BPJS Kesehatan’s struggle stems from deficiencies in marketing communication. Internally, the organization recognizes its potential to build brand equity but acknowledges a gap in marketing communication effectiveness and message coherence. Externally, the PBPU segment exhibits low brand equity, notably in terms of loyalty and awareness towards the JKN program. The identified target demographic for BPJS Kesehatan within the PBPU segment includes individuals aged 18-35, residing in urban and densely populated areas, with an upper-class socioeconomic status. While these individuals generally express trust in BPJS Kesehatan, they lack awareness of the program details. To address these challenges, a recommended strategy involves implementing an Integrated Marketing Communication approach with a specific theme: “ease of health insurance, which is reliable.” Key messages emphasizing affordability, accessibility, quality, value, convenience, technology, and social impact should be conveyed. Utilizing diverse marketing channels such as television, online video, social media campaigns, mobile app optimization, and events can enhance communication effectiveness. Additionally, BPJS Kesehatan should consider developing supplementary benefits to augment services and increase participant loyalty. It is also crucial to empower employees to serve as effective communicators, enhancing their assertive communication skills to bolster the organization’s overall communication strategy.
Determinants of Generation Z's Interest in Using Gopay, Ovo, and Dana (Application of UTAUT2 Model) in Mataram City
Authors:   Faculty of Economics and Business, University of Mataram, Afika Baiq Lauza , Putri Suprapti Ida Ayu ,   Faculty of Economics and Business, University of Mataram
Published: March 2024

This study aims to analyze the variables in UTAUT 2 which are factors for generation Z in using E-wallets on the Gopay, OVO, and Dana platforms in Mataram City. The sampling technique used was purposive sampling and data collection using online and offline questionnaires. Data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the SmartPLS application. Based on the results of the study, it is known that the variables of performance expectancy, social influence, facilitating conditions and habit have a positive and significant effect on behavioral intention, while effort expectancy, perceived trust, perceived risk, hedonic motivation and price value have no significant effect on behavioral intention. In addition, behavioral intention also has a positive and significant effect on use behavior.
Correlation between Relational Understanding and Cognitive Style on Mathematical Problem Solving Ability
Authors:   Universitas Insan Budi Utomo, Malang, Jawa Timur, Indonesia, Rochsun Rochsun , Yazidah Nok Izatul ,   Universitas Insan Budi Utomo, Malang, Jawa Timur, Indonesia, Argarini Dian Fitri ,   Universitas Insan Budi Utomo, Malang, Jawa Timur, Indonesia, Sulistyorini Yunis ,   Universitas Insan Budi Utomo, Malang, Jawa Timur, Indonesia
Published: March 2024

Problem-solving ability is needed in mathematics learning. This study aimed to find out about the correlation between relational understanding and cognitive style on the problem-solving ability of students. Relational understanding was taken into account because this understanding is related to a person's ability to use mathematical procedures obtained by correlating various mathematical concepts that are relevant in problem-solving and to understand why such procedures can be used. Cognitive style was also considered because this style is related to how students think and understand, including how they solve problems. The study used multiple correlation analysis with independent variables of relational understanding (X1) and cognitive style (X1), while the dependent variable was problem-solving ability (Y). The samples of this study were 22 High School students in Malang, selected randomly. The multiple correlation analysis resulted in R = 0,965, indicating that there is a significant correlation between relational understanding and cognitive style on problem-solving ability. In addition, the result of F test also showed that the multiple correlation coefficient was significant.
Adaptive Sustainable Mobility Solutions by Using Vehicle-Integrated Photovoltaic in Kigali City
Authors:   Transportation sciences students at Hasselt University (Belgium), UKWIZAGIRA Gaspard , Patrick SHEMA A. ,   Transportation sciences students at Hasselt University (Belgium), Munyaneza Clement ,   Transportation sciences students at Hasselt University (Belgium), Dzigbordi Patricia Afedo ,   Transportation sciences students at Hasselt University (Belgium)
Published: March 2024

In a fast-paced urbanized culture, sustainable transportation remains a significant challenge. Quick and smooth mobility of people and goods with the possibility of regulating traffic congestion and preventing climate change is essential for every public transportation user. Urban population in developing nations like Rwanda is expected to double by the year 2050, and balancing the supply and demand of the urban transport system will be a significant issue. Information technology enables elements within the transportation system, including vehicles, roads, traffic lights, and message signs, to become intelligent by embedding them with sensors, processors, algorithms, and actuators, thus empowering them to communicate through various technologies. These technologies improve transportation system performance by reducing congestion, increasing safety and traveler convenience, and protecting the climate against some greenhouse gases. Different mobility solutions are stated in this document. The use of electric vehicles, Passenger Information Systems, Car-sharing and ride-sharing services, electronic payment, Bus Signal Priority, and Vehicle-Integrated Photovoltaics. Using photovoltaics in Rwanda is adequate because of the electricity problem. This is the best solution for fighting against climate change due to fuel from motorized traffic.
Dupuytren's Disease: A Review with a Surgical Approach
Authors:   Centro Médico Licenciado Adolfo López Mateos Toluca Estado de México, Suárez Ortega Héctor Manuel , Pomposo Angélica Bacilio ,   Hospital de Especialidades Centro Médico Nacional La Raza, Morales Rubio Alejandro ,   Hospital General de Querétaro, Escobar Daniela Fernanda Carpio ,   Universidad Xochicalco Tijuana, del Mercado Francisco Alberto Montaño Vasquez ,   Hospital Regional 2 el Marques Querétaro, Becerril Ariadna Martinez ,   Hospital General Tláhuac del ISSSTE., Trejo Rubio Marisela Estefhanía ,   Hospital de Especialidades Centro Médico Nacional La Raza, Macklis Álvaro Sebastián Gutiérrez ,   Universidad Autónoma de Baja California, Unidad Valle Dorado, Mercado Sergio Domínguez ,   Centro Médico ISSEMYM Toluca
Published: March 2024

One prevalent fibroproliferative hand disorder is Dupuytren's disease (DD). Observation, non-operative management, and operative management are the three types of DD management. Percutaneous needle fasciotomy (PNF), open fasciotomy (OF), injections of Clostridium collagenase histolyticum (CCH), limited fasciectomy (LF), and dermofasciectomy are examples of operative therapies (DF). A overview is given of the many approaches to treating DD. This page outlines the many DD treatment methods, their advantages and disadvantages, and procedural guidelines.
Active Ageing Good Practices Promoting Intergenerational Communication and Understanding
Authors: Fenech Maria Aurora , Mizzi Edel Borg
Published: March 2024

Persistent negative stereotypes on the aging process and the older person are noticeable within the current youth-orientated culture. Older persons may also hold negative stereotypes about the younger generation. These undesirable typecasts co-exist because younger and older persons often have limited contact with each other. Indeed, the younger generation, only gets to engage in communication with the older person within the family unit, rarely outside their own familial structures. Similarly, older persons, residents of long-term care have limited opportunities of interacting with the younger generation.
Physical Restraint Use within Maltese Long-Term Care Settings
Authors: Fenech Maria Aurora
Published: March 2024

The holistic study looked at the locally unexplored environment, providing a platform of knowledge base and information on physical restraint use. The project secured relevant information focal to the older person residents, health care providers and policy makers within long-term care settings.
MENILIK GAYA KEPEMIMPINAN KEPALA SEKOLAH; PENINGKATAN KINERJA GURU DAN TENAGA KEPENDIDIKAN
Authors: Ramadhan Dendy Fazrul , Manafe Leonard Adrie , Shobikin
Published: March 2024

The effective implementation of education is influenced by the leadership of the school principal. The right leadership style can determine the quality and quality of service. Although in any situation the principal is required to improve the ability in information technology and has an important role to make all policies for the success of the school, it is also supported by employee performance, therefore the key to success lies in leadership. The purpose of this study is to analyse and describe the performance of teachers and education personnel can be influenced by the principal's leadership style. The results showed that there are seven aspects of the principal's leadership style, among others, first, the daily behaviour of the principal shows a caring attitude, open, jolly, firm but wise; second, delegation is done fairly; third, decision making is done together, in certain situations and urgent decisions are taken by the principal; fourth, supervision is done directly and monitors progress; fifth, school development includes facilities and infrastructure, teacher and employee learning, student talent interest development; sixth, communication is two-way and open by providing solutions; seventh, motivating by providing encouragement and enthusiasm in the form of praise, thanks, telling stories about experiences that can inspire and fulfil answers to employee problems.
Prescription and physical activity counseling in primary care
Authors:   Catholic University of Cuenca, Espinoza Palomeque Gustavo Adolfo
Published: March 2024

La actividad física (AF) se define como cualquier actividad donde exista un movimiento muscular que implique el incremento del consumo de energía por encima del estado basal. Actualmente, es bien reconocido los efectos beneficiosos que tiene la AF en la salud mental y física, así como en la prevención de algunos cánceres y de las enfermedades crónicas no transmisibles. Sin embargo, la prevalencia de AF en el mundo, no alcanza los niveles esperados.
Cirugía de intervalo retardada en cáncer epitelial de ovario avanzado
Authors:   Cirujano General (Universidad Central de Venezuela). Residente del Posgrado de Cirugía Oncológica, SOHIVSS, Martínez Carlos Eduardo
Published: March 2024

Objetivo: Analizar el impacto de la cirugía de intervalo retardada en las pacientes con cáncer epitelial de ovario avanzado que asistieron al Servicio de Ginecología Oncológica del Servicio Oncológico Hospitalario del IVSS. Métodos: Estudio retrospectivo, observacional de corte transversal en pacientes con cáncer epitelial de ovario avanzado. Resultados: Se incluyeron 17 pacientes, el tiempo promedio de retardo de la cirugía fue de 10 semanas (mínimo 4 a máximo 35 semanas). La edad promedio fue de 52,9±9,5 años, en promedio se aplicaron 6 ciclos de quimioterapia. El estadio del cáncer de ovario más frecuente fue el IIIC (88,2 %), seguido del IVA con 11,8 %.
Formulación para el manejo de la disentería; una receta médica del siglo XIX en el Nuevo Reino de Granada
Authors:   http://saber.ucv.ve/ojs/index.php/rev_gmc/article/view/27996, Martínez Lozano Julio César
Published: March 2024

En una receta médica utilizada en el Nuevo Reino de Granada entre los siglos XVIII y XIX, se describe el método mediante el cual se trataba la disentería y se analiza desde el punto de vista de la medicina moderna. Algunos de los métodos terapéuticos más utilizados fueron la sangría y otras sustancias de origen vegetal. La disentería fue una enfermedad con mucha morbimortalidad en las Américas en los tiempos de la colonia. A continuación, se describen las bases culturales, religiosas y fisiopatológicas de las terapias de la época, las razones que demostraban su eficacia y cuáles de sus componentes se continúan utilizando en la actualidad.
Caracterización clínica y epidemiológica de la enfermedad renal poliquística en un Centro de referencia de Cuarto Nivel del Caribe Colombiano (2008-2022)
Authors:   Médico residente. Departamento de Medicina Interna. Universidad del Sinú, Cartagena, Bolívar. Colombia, Dulce Muñoz Jaime
Published: March 2024

Objetivo: La enfermedad renal poliquística (ERP) es una enfermedad autosómica dominante causada por la mutación principalmente de los genes PKD1 y PKD2, y la formación de quistes progresivos en el tiempo. Este estudio caracteriza los aspectos clínicos y epidemiológicos de pacientes con ERP atendidos en un centro de referencia.
Demystifying the value-added tax effects of foreign branches in South Africa: The Wenco case
Authors: Soni Faeeza
Published: March 2024

The application of South African value-added tax (VAT) principles to transactions involving foreign branches is challenging. A recent judgment made in Wenco International Mining Systems Ltd & another v CSARS (59922/2019) [2021] ZAGPPHC 70 brought the uncertain applications of the VAT Act to the forefront. An awareness of the uncertainties could guide policymakers to improve the legislation and assist tax professionals who advise their clients. This research adopts a qualitative approach and traditional legal doctrinal methodology. It proposes amendments to the legislation. I question the application of s 8(9) of the VAT Act because proviso (ii) of the definition of ‘enterprise’ separates the activities of foreign branch or foreign main business from those of the vendor. It is unclear if a foreign branch or foreign main business is treated as a separate ‘person’ in the VAT Act, with all the accompanying powers of another ‘person’. The proviso is also unclear about whether it applies only if the foreign branch or foreign main business makes supplies ‘for consideration’. It is unclear whether s 11(1)(i) and 11(2)(o) should apply, as opposed to s 11(1)(a) and 11(2)(l).
A comparative assessment of the treatment of unincorporated business entities in financial distress in South Africa
Authors: Mpofu Kudzai , Moolman Hermanus Johannes
Published: March 2024

The main objective of this paper is to examine how business rescue schemes in South Africa facilitate the rescue of sole proprietorships and partnerships (unincorporated business entities) in financial distress. It is premised on the view that when a business is in financial distress, the lawmaker should provide some form of business rescue scheme accessible to all debtors regardless of their legal status, size, or commercial activities. The business rescue process has arguably received the most scholarly attention in recent times, yet, little or no attention is paid to the fate of financially distressed unincorporated entities in South Africa. The article sheds light on the role and significance of small and medium enterprises in promoting economic growth and the need to promulgate a debtor-friendly rescue regime. Through a comparative assessment, different business rescue schemes available to unincorporated business entities in South Africa, the United States of America and the United Kingdom are explored. It is observed that sole proprietorships and partnerships, which account for most unincorporated business entities in South Africa, are not eligible for business rescue or debt relief under the existing legislation. The rationale behind excluding unincorporated business entities from business rescue legislation seems to be that they lack legal personality. However, in other jurisdictions, the legislature has promulgated special business rescue procedures customised to match the unique personality of unincorporated business entities. Therefore, the South African legislature should consider promulgating a business rescue model for unincorporated business entities separate from the current Chapter 6 business rescue. Chapter 13 of the USA Bankruptcy Code provides an ideal rescue scheme for sole proprietors, while the UK insolvent partnership administration provides lessons on how to modify a business rescue scheme applicable to companies to accommodate partnerships in financial distress. The article contributes to the development of business rescue legislation that is targeted at relieving small businesses in financial distress.
South African governance legal framework for corporate disclosures and reporting: Part 2—Mandatory financial disclosure and reporting
Authors: Schoeman Werner
Published: March 2024

In this second part of this article, I focus on the efficacy of the framework for mandatory financial disclosure and reporting. In particular, I investigate the governance of auditors within the corporate jurisprudence. Independence of auditors remains contentious in the light of the funding model of the regulator, functioning of audit committees and the connection between directors and companies.
THE IMPORTANCE OF PUMPKINS AND OIL GOURDS IN ROMANIA
Authors:   University of Debrecen, Faculty of Economics, Institute of Statistics and Methodology, Debrecen, Hungary, Csipkés Margit
Published: March 2024

In my article, I chose one group of cucurbits, the oil pumpkin. The pumpkin can be considered an old cultivated plant dating back hundreds of years, but the importance of the oil pumpkin can be traced back to the last 10 years. My goal in writing this article is to point out the importance of pumpkin seed oil and to highlight its beneficial effects in addition to emphasizing a healthy lifestyle. In Hungary, pumpkin seed oil is more important in the western part of the country’s border (Vas and Zala counties), while in Romania it is in Cluj County and the surrounding areas, as well as the territorial units of Bucharest. In addition to its characteristic delicious taste, pumpkin seed oil is also considered healthy, as it is considered one of the best immune-boosting substances. Pumpkin seed oil is also beneficial for preserving masculinity, preventing prostate problems, and stomach and digestion problems. After presenting the cultivation conditions of pumpkin seed oil, I present the production possibilities of pumpkin seed oil and the market prospects of pumpkin seed oil from the perspective of Romania.
A MATCHING ANALYSIS OF ESG INFORMATION DISCLOSED IN SUSTAINABILITY AND FINANCIAL REPORTS OF HIGH-POLLUTING COMPANIES FROM THE OIL INDUSTRY
Authors:   Accountancy, Doctoral School of Economics and Business Administration, West University of Timisoara, Timisoara, Romania, TÖRÖK Réka Melinda
Published: March 2024

The financial world has a prominent role to play in the global economic action plan. The financial sector together with stock exchanges around the world promotes sustainability, environmental (Environmental), social (Social), and governance (Governance), i.e. ESG factors, and the importance of incorporating them into investment decision-making and capital allocation to sustainable assets. The purpose of the undertaken study is to observe and analyze the extent to which the commitments made through the Sustainability Reports materialize and have financial quantifications in the Annual Financial Reports published by three large companies in the oil sector. The OMV Petrom ESG disclosure score determined based on the information in the sustainability report is very close to the ESG estimates score calculated from the financial report, which allows us to consider that the commitments in the sustainability report have been achieved.
Assessing the Efficacy of Pedagogical Strategies in Enhancing English Language Proficiency
Authors: Lubis Indri Harmaili
Published: March 2024

English proficiency is crucial for students, especially in mandatory university programs. Effective teaching methods and pedagogical strategies significantly enhance English skills through active learning, problem-solving, and technology utilization. These strategies require pedagogical competence, including Information and Communication Technology (ICT) proficiency and quality instruction, and facilitate continuous assessment. Prior studies indicate positive correlations between pedagogical competence and language proficiency, subject performance, and numeracy skills. This research explores the impact of teaching and learning methods on students' English language proficiency and learning outcomes. Linear regression analyses reveal Teaching Aspect's positive influence on English Proficiency (coef: 0.1687, p-value: 8.82E-13), Enhancing Learning (coef: 0.1226, p-value: 5.18E-13), and Supporting Learning Process (coef: 0.04608, p-value: 0.00062). Learning Method significantly affects English Proficiency (coef: 0.5263, p-value: 1.92E-14), Enhancing Learning (coef: 0.3693, p-value: 1.66E-13), and Supporting Learning Process (coef: 0.15702, p-value: 7.05E-05). These findings underscore the positive relationships between these variables and their contributions to language proficiency and learning experiences, emphasizing the role of pedagogical competence in shaping educational outcomes
Analysis of Calculating the Cost of Goods Produced by a Car Body Company Using the Activity-Based Costing Method in Determining Selling Prices (Case Study at PT. XYZ Company)
Authors: Amrih Gilang Ganjar , Mulya Ali Sandy
Published: March 2024

This study aims to determine the application of calculations for determining the cost of production using the Activity Based Costing method at PT. XYZ. Activity Based Costing is a method used to determine production costs per unit based on activities within the company. Data collection techniques through interviews and documentation directly to the research object. The resulting data is data related to determining the cost of production based on the ABC Costing method. The data analysis technique used is the descriptive analysis technique. This analysis is carried out by calculating the company's cost of production. Based on the research carried out, the results obtained are that in determining the cost of production using the Activity Based Costing method there are differences with the traditional method applied by the company. The differences that occur are due to the burden of overhead costs on each product. In the traditional method, overhead costs for each product are only charged to one cost driver, namely the number of units sold. In the Activity Based Costing System, overhead costs for each product are charged to several cost drivers. So that the Activity Based Costing System can allocate activity costs to each product appropriately based on the consumption of each activity and has more efficient and effective unit costs. The implementation of selling price calculations uses a burden rate so that marketing is faster in determining selling prices and can be measured to calculate production costs.
Prevalence, molecular identification and determination of antibiotic susceptibility of methicillin-resistant Staphylococcus aureus in raw meat
Authors: Gökmen Mukadderat
Published: March 2024

Objective: The aim of this study was to determine the prevalence, molecular identification, and antibiotic susceptibility of MRSA in raw meats of retail sale in Balikesir, Turkey.
Materials and Methods: A total of 250raw meat samples (beef n=100, chicken n=100, and turkey n=50) were collected from various supermarkets. Mueller-Hinton Broth medium containing 6.5% NaCl was used for pre-enrichment and Baird Parker Agar (BPA) was used as a selective medium. Polymerase Chain Reaction technique was used to confirm the suspected colonies with the nuc gene for S. aureus and the mecA gene for MRSA. Kirby-Bauer standard disc diffusion method was applied for antibiotic susceptibility of MRSA.
Results: Of the 250 investigated raw meat samples, 21.2% were positive for S. aureus, which comprised 31% beef, 14% chicken, and 16 %turkey samples. Of the 250 investigated raw meat samples, 4% were positive for MRSA, which comprised 6% beef, 3% chicken, and 2% turkey samples. All MRSA isolates were found to be resistant to penicillin, sulfamethoxazole, trimethoprim, cefoxitin, and oxacillin, but they were susceptible to vancomycin.
Conclusion: In recent years, MRSA has been called a zoonotic pathogen that poses a serious risk for food safety and public health. Therefore, we believe that this study will shed light on new studies on the prevalence of MRSA in various animal-originated foods.
Performance of Waste Cooking Oil Esterification for Biodiesel Production Using Various Catalysts
Authors: Herman Indah Thuraya , Md Isa Khairuddin , Ibrahim Naimah , Saad Saiful Azhar , Tuan Abdullah Tuan Amran , Abd Aziz Mohd Aizudin , Hairunnaja Muhammad Auni
Published: March 2024

In this study, waste cooking oil (WCO) with high free fatty acid (FFA) content was esterified to produce biodiesel, and the catalysts’ performance was investigated. Two deep eutectic solvents (DESs) were employed as the liquid catalysts (K2CO3-Gly and KOH-Gly), while the solid heterogeneous catalysts used were spent bleaching earth (SBE), KCC-1, and Na/KCC-1. DESs were prepared by mixing at reaction temperature and time of 80°C and 120 min, respectively. The American Standard Testing Method (ASTM) D974 determined the acid value. The catalysts were first screened for their catalytic activity in WCO esterification. The parameters investigated in this study were oil-to-methanol molar ratio, catalyst loading, reaction time, and temperature. The highest conversion (94.7%) was obtained using Na/KCC-1. The performance of solid and liquid catalysts was evaluated using KOH-Gly and SBE for the reduction of FFA in WCO under different conditions of oil-to-methanol molar ratio (1:6–1:10), catalysts loading (0.2–2.0 g), reaction time (30–60 min), and temperature (40–100°C). The highest reduction of FFA in the esterification process for KOH-Gly and SBE as catalysts was 97.74% and 84.2%, respectively. Transesterification of the esterified oil shows a promising result (97%), and the process can potentially be scaled up. The GC-MS result shows that the produced oil has the highest percentage of hexadecanoic acid and methyl ester.
A Model-Based Reinforcement Learning Method with Conditional Variational Auto-Encoder
Authors: Zhu Ting , Ren Ruibin , Li Yukai , Liu Wenbin
Published: March 2024

Model-based reinforcement learning can effectively improve the sample efficiency of reinforcement learning, but the environment model in this method has errors. The model errors can mislead the policy optimization, leading to suboptimal policy. To improve the generalization ability of the environment model, existing methods often use ensemble models or Bayesian models to build the environment model. However, these methods are computationally intensive and complex to update. Since the generated model can describe the stochastic nature of the environment, this paper proposes a model-based reinforcement learning method based on conditional variational auto-encoder (CVAE). In this paper, we use a CVAE to learn task-related representations and apply the generative model to predict environmental changes. Considering the problem of multi-step error accumulation, model adaptation is utilized to minimize the difference between simulated and real data distributions. Furthermore, the experiments verified that the proposed method can learn task-relevant representations and accelerate policy learning.
 
Received: 5 January 2024 | Revised: 28 February 2024 | Accepted: 9 March 2024 
 
Conflicts of Interest
The authors declare that they have no conflicts of interest to this work. 
 
Data Availability Statement
Data sharing is not applicable to this article as no new data were created or analyzed in this study.
 
Author Contribution Statement
Ting Zhu: Conceptualization, Methodology, Software, Investigation, Writing - original draft, Writing - review & editing. Ruibin Ren: Conceptualization, Methodology, Formal analysis, Investigation, Resources, Writing - review & editing, Visualization, Supervision, Project administration. Yukai Li: Software, Validation, Formal analysis, Data curation, Writing - review & editing. Wenbin Liu: Software, Validation, Resources, Writing - review & editing, Project administration.
Preparation of 1D Porous Fe-N-C based ORR Electrocatalysts by Pyrolysis of Trace Fe-doped ZIF-8/PAN Electrospun Fibres
Authors:   School of Materials Science and Engineering, RAN Shuai , QI Ji ,   School of Chemical Engineering, DONG Xufeng ,   School of Materials Science and Engineering, HUANG Hao ,   School of Materials Science and Engineering, QI Min ,   School of Materials Science and Engineering
Published: March 2024

The development of a simple and efficient method for batch preparation of porous Fe-N-C catalysts is of great significance for it large-scale application. Electrostatic spinning is a common method that can be used to produce carbon-based catalysts on a large scale simply by increasing the number of needles. However, it is still difficult to control the pore structure and composition of the pyrolysis products of electrostatically spun fibers by modulating the composition. In this paper, highly graphitized one-dimensional Fe-N-C catalysts with a large number of open pores were prepared by pyrolysis of electrospun fibres of trace Fe-doped ZIF-8 particles with PAN. The materials were structurally and compositionally analyzed using scanning electron microscopy, transmission electron microscopy, X-ray diffraction, Raman spectroscopy, X-ray photoelectron spectroscopy and nitrogen adsorption-desorption test. The electrocatalytic ORR performance of the catalysts was characterized by cyclic voltammetry, linear scanning voltammetry, and rotating ring-disk electrode tests. The results show that trace Fe doping achieves a transition from closed to open pores, exposing the active sites within the pores to allow them to participate efficiently in the reaction. Fe could catalyze the formation of surface graphite structures during pyrolysis, which reduces the charge transfer resistance and indirectly increases the ORR reaction rate. The formation of highly reactive Fe-N-C and graphite-N sites, the optimization of pore structure and the enhancement of graphitization allow 5% Fe-NC to achieve excellent ORR catalytic performance beyond that of commercial 20% Pt/C.
Fatores de risco, enfermagem e educação em saúde: As complicações frente a Hipertensão arterial sistêmica
Authors: Cerilo-Filho Marcelo , Cruz Laís Edvirgens Lima da , Marinho Julyana Constância Feitoza , Soares Mirelly Nascimento , Nascimento Wiris Vieira do , Santos Adriano José dos , Nunes Erika dos Santos
Published: March 2024

A Hipertensão Arterial Sistêmica é considerada um relevante problema de saúde pública em todo o mundo, responsável por altas taxas de morbimortalidade, devido as suas complicações em órgãos alvos, aos fatores de risco e ao tratamento ineficaz. Diante do exposto, a presente pesquisa teve como objetivo descrever os fatores de risco, as complicações e o papel do enfermeiro frente a HAS. Para tal, a busca por evidências aconteceu nas bases de dados: SciELO, LILACS e Google acadêmico, utilizando os Descritores em Ciências da Saúde, junto do operador booleano AND: Atenção Primária à Saúde; Doenças Cardiovasculares; Pressão Arterial; Saúde Pública. As evidências relatam que a Hipertensão Arterial Sistêmica, é uma síndrome poligênica na qual envolve aspectos genéticos, ambientais, vasculares, hormonais, renais e neurais, tendo como principais fatores de risco o sedentarismo, diabetes, má dieta, tabagismo e álcool. A enfermagem possui um grande papel frente a esta patologia, uma vez que se trata dos profissionais de saúde que mais estarão em contato com paciente, podendo realizar desde ações de prevenção e diagnóstico, até tratamento. Concluiu-se que o manejo adequado da Hipertensão Arterial Sistêmica é parte integrante da Política de Saúde Pública Brasileira, ademais a equipe de enfermagem são importante profissionais no combate a esta patologia, principalmente ao realizar uma educação em saúde de forma consciente que possibilite uma melhor adaptação do paciente ao tratamento.