bluuebunny/crossref_metadata_2025 huggingface dataset:
77 Basic Investigation of Particulate Matters (O-PM)) and Polycyclic Aromatic Hydrocarbons Emitted by Two-stroke Motorcycles
Authors: SAKAI Takayuki , KASHIWAKURA Kiriko
Published: June 2024

Characteristics of mass emission of unburned Oil-Particulate Matter and polycyclic aromatic hydrocarbons from two-stroke scooter were investigated. The tests were carried out under with and without oxidation catalyst and various air-fuel ratio ranging from 12 to 16 at 50:1 of fuel-oil mixing ratio for easy sampling. Unburned Oil-Particulate Matter and 4- to 7-rings polycyclic aromatic hydrocarbons were trapped on filter. These compounds were analyzed by high performance liquid chromatography with fluorescence detector.

Mass emission of polycyclic aromatic hydrocarbons and unburned Oil-Particulate Matter tends to decrease as air-fuel ratio which increased up to stoichiometric ratio. The highest conversion ratio of unburned Oil-Particulate Matter on the oxidation catalyst was 64%. Conversion ratio of polycyclic aromatic hydrocarbons increased as rings are smaller. However, in one case of this test, some of 5-rings aromatic hydrocarbons or higher compounds showed a tendency to increase by the oxidation catalyst.
78 Development of a combustion analyzer to load onto a motorcycle
Authors: SAKANAKA Satoru , FUKAMI Yoji , KAWAI Daisuke , NAKAJIMA Takeshi , WATABE Satoru , NONAKA Yosuke
Published: June 2024

In many cases of the development of motorcycle engines, the combustion analysis has been of the engine in laboratory, not of the one onto actual motorcycles. It is mainly because the combustion analyzer in the market is too large to load onto a motorcycle. Pressure sensor, crank angle detector, arithmetic unit and data record device are necessary to analyze the combustion. The arithmetic unit is to process detected signals and generally needs the largest space among them. Needless to say, more reliable results of the combustion analysis could not be obtained under such limited experimental conditions.

Therefore, we developed a compact combustion analyzer, which is possible to be loaded onto a motorcycle. The width of the arithmetic unit is 91mm, the depth 98mm and the thickness 20mm. The core chip has the calculation ability of 78MIPS at a clock speed 60MHz, and it has AD converter, DA converter and high-speed counter. With this hardware power, the analyzer can calculate maximum pressure and IMEP of every cycle as well as crank angle at the moment of maximum pressure, and output them.

This report addresses the developed compact combustion analyzer. First, the specifications of our analyzer are introduced with the general background of the combustion analyzer. Next, the analysis data, such as pressure and IMEP, are shown. These were obtained by this analyzer while the motorcycle actually running. It is confirmed that this analyzer provided valid results when loaded onto a 4-Cylinder 4-Stroke Engine in the condition of running either steadily or transiently.
WILL THE TWO STROKE CYCLE ENGINE SURVIVE AS A SMALL POWERPLANT OF THE FUTURE?
Authors: Lassanske G.G.
Published: June 2024

A short history of the development and application of the spark ignition two stroke cycle and four stroke cycle engine to various small powerplant applications is discussed.

The paper then goes on to give an answer as to whether or not the two stroke cycle engine can indeed survive considering modern day requirements of exhaust emissions.
FAST Injection System: A Very Simple Way to Lean Combustion in SI Engines
Authors: NUTI Marco , MARCACCI Maurizio , PARDINI Roberto , CAPONI David
Published: June 2024

The advantages of air assisted direct fuel injection systems to achieve high atomization degree into the combustion chamber of SI engines are well-known. The solutions up to now proposed appear anyway poorly tailored to be suitable for small engine applications. In fact scaling down such existing systems for automotive applications, they present mainly two drawbacks: the costs and a difficult tuning of the very low quantity of fuel required per cycle. Moreover the amount of electric energy required makes the engines not self-sufficient.

To overcome the above mentioned problems, Piaggio has developed a completely mechanical low cost fuel injection system, named FAST (Fully Atomized Stratified Turbulence), which does consent a very atomized and stratified mixture lean combustion process, i.e. a dramatic improvement of emissions and fuel consumption.

After general considerations, the application of such system to a small capacity 2T engine is analyzed. Particularly the lean combustion capabilities, that remain no critical over a wide range of global A/F ratio and for various engine load requirements, are evidenced.

The practical results for a 50cc scooter in real field conditions fully confirm the validity of the proposed solution that appears a good candidate for ULEV small SI engine applications to comply with the future requirements in terms of emissions and fuel consumption but still maintaining high output characteristics and low costs.
The Characteristics of Controllable Small Mount Using Liquid Crystal
Authors: Tsuchiya Takashi , Jojima Hiroyuki , Morishita Shin
Published: June 2024

This paper deals with a controllable small vibration-proof mount designed for precision devices equipped on cars and other transportation vehicles. The properties of this mount can be controlled by the applied electric field strength, and this is one of application studies of electrorheological(ER) fluid. Liquid crystal is a homogeneous organic compound characterized by molecular orientation responsding to external electric or magnetic field, and because of molecular orientation, its viscosity can be varied by the applied electric field. In the present paper, a mount of small size designed for mass-produced vehicles is constructed and its performance was investigated. It is shown experimentally that the vibration amplitude of a mass supported by the present mount can be decreased by changing the damping properties.
Investigation Factors Which Affect Gasoline Engine NO
x
Emission Data
Authors: Watabe Satoru , Kuroshita Kazuhisa , Abe Shinji
Published: June 2024

Many nations have issued exhaust emission regulations for internal combustion engines not only for on road but also for off-road vehicles.

In these regulations, several new exhaust gas sampling systems have been applied such as the direct sampling method (ISO 8178[1] / EPA Part.90[2] / EPA Part. 91[3]) and a revised methods from the existing regulation (SAE J 1088)[4].

The sampling method is a particularly noticeable change. Though we understand the necessity of having different regulations for different application engines, and have introduced several types of gas sampling systems for our analysis work, we expect to establish a common test procedure because we produce a wide range of different application engines for motorcycles, personal water crafts (PWC), all terrain vehicles (ATV) and small utility engines.

We compared details of the emission data obtained from different sampling systems.

This paper describes that the difference of the observed NOx data from several different sampling systems was minimal and a common gas sampling system could be applied to these regulations at least for the fundamental exhaust emission study.
On a Development of Two Wheeled Vehicle Riding Simulator
Authors: Kageyama Ichiro , Uchiyama Hajime
Published: June 2024

This paper describes a fundamental design for a riding simulator of two wheeled vehicle which is used to analyze the human factor of riders. At the first step of this research, the relationship between the movement of rider and behavior of a two wheeled vehicle is inquired with experiments on a proving ground. Based on the results, the degrees of freedom which is required by simulator and main input of rider are settled. This study goes along examination of the expression method of simulated movements, and production of the riding simulator.
Development of a Simulator for Safety Riding for Motorcycles
Authors: Aoki Katsuhito , Miyamaru Yukio
Published: June 2024

The purpose of this simulator is to allow riders to gain experience in dealing with dangerous situations under various traffic conditions and to improve their ability to foresee such danger in actual traffic situations. We have succeeded in reproducing a riding perception close to actual riding with a system providing motion, visual images and sound. A control system of traffic flow by image has been newly developed. This is particularly important for safety training, which is main purpose of the simulator. In addition, the original function of reproducing the riding situations experienced on the simulator has also been further developed to enable more effective training. This simulator has already proven to be useful in motorcycle training schools in Japan.
The Evaluation Method of Surge on Motorcycles
Authors: Motoyama Yuh , Katoh Ryusuke
Published: June 2024

We studied the mechanism of occurrence and evaluation of the surge that is produced in motorcycles equipped with 2-stroke cycle engines by simultaneously measuring chassis behavior and combustion. When modal analysis was performed by measuring the acceleration of each chassis component while placing the test vehicle on a chassis dynamo, it was found that pitching, in which the tires serve as springs, and resonance, generated from the rear suspension spring, occurred simultaneously during surge generation. The major component that is felt physically is pitching. Although a certain degree of correlation was observed between fluctuations in combustion and occurrence of pitching, since the drive line contains a large amount of back lash, the system has a high degree of non-linearity, thus making it difficult to obtain a well-defined correlation. In addition, when comparisons were made using three vehicles having different irregular combustion patterns, the overall dB value of the pitching rate used as the evaluation parameter was found to coincide with physical sensation.
PhysiCell Studio: a graphical tool to make agent-based modeling more accessible
Authors: Heiland Randy , Bergman Daniel , Lyons Blair , Waldow Grant , Cass Julie , Lima da Rocha Heber , Ruscone Marco , Noël Vincent , Macklin Paul
Published: June 2024

Defining a multicellular model can be challenging. There may be hundreds of parameters that specify the attributes and behaviors of objects. In the best case, the model will be defined using some format specification – a markup language – that will provide easy model sharing (and a minimal step toward reproducibility). PhysiCell is an open-source, physics-based multicellular simulation framework with an active and growing user community. It uses XML to define a model and, traditionally, users needed to manually edit the XML to modify the model. PhysiCell Studio is a tool to make this task easier. It provides a GUI that allows editing the XML model definition, including the creation and deletion of fundamental objects: cell types and substrates in the microenvironment. It also lets users build their model by defining initial conditions and biological rules, run simulations, and view results interactively. PhysiCell Studio has evolved over multiple workshops and academic courses in recent years, which has led to many improvements. There is both a desktop and cloud version. Its design and development has benefited from an active undergraduate and graduate research program. Like PhysiCell, the Studio is open-source software and contributions from the community are encouraged.
Double Band MIMO Antenna Design for WLAN, IoT and LTE Applications
Authors: Pacheco-Jardiners Diego , Leija-Hernández Gabriela , Iturri-Hinojosa Luis Alejandro
Published: June 2024

This paper presents a double band multiple-input multi-output (MIMO) antenna design for UWB applications, WLAN 2.4 GHz, WiMAX 3.3 – 3.6 GHz, Internet of Things (IoT) and LTE 9/24 38/41 48/52 bands. Two circular patches form the MIMO antenna array with an “I” shaped EBG structure inserted between the patch antennas to improve the isolation between elements. The The low frequency band spectrum is from 1.03 GHz to 5.03 GHz, and the high frequency band spectrum is from 6.13 GHz to 11.62 GHz. The maximum isolation between ports at 3.8 GHz and 6.9 GHz are 7 dB and 8 dB, respectively. The antenna gain at 7 GHz reaches 4.05 dB.
Recurrence relations and Jacobi theta functions
Authors: López-Bonilla J. , Montiel-Pérez J. Yalía , Sherzad Taher H.
Published: June 2024

We consider two recurrence relations for the number of representations of an integer as sums of squares, and we show that the corresponding coefficients into such recurrences can be written in terms of theta functions.
Theoretical Linear Cryptanalysis of the 5G Standard Candidate SNOW 5G
Authors: Liu Yinuo , Yang Jing , Tian Tian
Published: June 2024

In this paper, we perform linear cryptanalysis of the stream cipher SNOW 5G, which is recommended by the international standardization group (SAGE) as one standard algorithm for 5G confidentiality and integrity protection over the wireless channel. SNOW 5G can be regarded as one member of the SNOW-V family, as it is modified from SNOW-Vi by SAGE with a slight improvement. As an overall contribution, we provide a comprehensive and elaborate theoretical analysis of linear approximations of SNOW 5G and provide the best public cryptanalysis result by far. Specifically, we first theoretically analyze the formats of linear masks of SNOW5G that can introduce high correlations, and then search for high-quality linear masks using a divide-and-conquer method based on the different cases of a critical intermediate linear mask. We find a linear approximation of SNOW 5G with correlation −2−67.67 and further launch a correlation attack against it with complexity 2279.8, improving the existing best correlation attack by a factor of 232.4. Our results are mainly from theoretical analysis, which involve little computation overhead and help to better understand the security of SNOW 5G.
Differential-Linear Cryptanalysis of Reduced Round ChaCha
Authors: Xu Zhichao , Xu Hong , Tan Lin , Qi Wenfeng
Published: June 2024

ChaCha is a well-known stream cipher that has been used in many network protocols and software. In this paper, we study the security of reduced round ChaCha. First, by considering the differential-linear hull effect, we improve the correlation of a four-round differential-linear distinguisher proposed at FSE 2023 by providing other intermediate linear masks. Then, based on the four-round differential-linear distinguisher and the PNB method, by using the assignment 100 ··· 00 for consecutive PNBs, higher backward correlation is obtained and improved key recovery attacks of 7-round and 7.25-round ChaCha are obtained with time complexity 2189.7 and 2223.9, which improve the previously best-known attacks by 217.1 and 214.44, respectively. Finally, we consider the equivalence of the security between (R + 0.25)-round and (R + 0.5)⊕-round ChaCha, and show that (R + 0.25)-round and (R + 0.5)⊕-round ChaCha provide the same security against chosen(known) plaintext attacks. As a result, improved differential-linear cryptanalysis of 7.5⊕-round ChaCha can also be obtained similarly to that of 7.25-round ChaCha, which improves the previously best-known attack by 219.
Dynamic Cube Attacks against Grain-128AEAD
Authors: Liu Chen , Tian Tian
Published: June 2024

In this paper, we revisit the division property based dynamic cube attack on the full Grain-128 presented by Hao et al. at FSE 2020 and demonstrate that their attack on the full Grain-128 is invalid, that is, no key information could be successfully recovered. The theoretical framework for the dynamic cube attack provided by Hao et al. is correct, but the technique for building the MILP model in the dynamic cube attack has flaws. Besides, strong evidence indicates that their bias estimation method is not applicable to Grain-128AEAD and Grain-128. Accordingly, we introduce the three-subset division property without unknown subset (3SDP/u) into dynamic cube attacks and present a correct MILP modeling technique. In addition, we propose a heuristic technique called Polynomial Approximation with regard to Bias (PAB) to evaluate the bias in superpolies in the dynamic cube attack, which can provide a more accurate bias evaluation for high-dimension cubes. As a result, we implemented the dynamic cube attack based on 3SDP/u on 190-round Grain-128AEAD, and we could recover 3 key bits with a complexity 2103.44 and the success probability was evaluated to be 99.68%. For Grain-128, some zero-sum distinguishers of cube size 80 are given for the first time.
Links between Quantum Distinguishers Based on Simon’s Algorithm and Truncated Differentials
Authors: Xiang Zejun , Wang Xiaoyu , Yu Bo , Sun Bing , Zhang Shasha , Zeng Xiangyong , Shen Xuan , Li Nian
Published: June 2024

In this paper, we study the quantum security of block ciphers based on Simon’s period-finding quantum algorithm. We explored the relations between periodic functions and truncated differentials. The basic observation is that truncated differentials with a probability of 1 can be used to construct periodic functions, and two such constructions are presented with the help of a new notion called difference-annihilation matrix. This technique releases us from the tedious manual work of verifying the period of functions. Based on these new constructions, we find an 8-round quantum distinguisher for LBlock and a 9/10/11/13/15-round quantum distinguisher for SIMON-32/48/64/96/128 which are the best results as far as we know. Besides, to explore the security bounds of block cipher structures against Simon’s algorithm based quantum attacks, the unified structure, which unifies the Feistel, Lai-Massey, and most generalized Feistel structures, is studied. We estimate the exact round number of probability 1 truncated differentials that one can construct. Based on these results, one can easily check the quantum security of specific block ciphers that are special cases of unified structures, when the details of the non-linear building blocks are not considered.
Rice Industry Labour Issues and the Role of Social Entrepreneurship Education in Promoting Inclusivity and Fairness
Authors: N.JAYAMMA
Published: June 2024

This research paper digs into the critical issue of labour challenges within the rice industry and explores the transformative potential of social entrepreneurship education in fostering inclusivity and fairness.This paper presents a comprehensive examination of how social entrepreneurship education can address labour issues, ultimately contributing to a more equitable rice industry.The rice industry is characterized by a history of labour disparities, encompassing low wages, substandard working conditions, and precarious seasonal employment. These challenges affect the livelihoods and well-being of countless workers, making it imperative to seek innovative solutions. Social entrepreneurship, with its commitment to addressing societal problems, emerges as a promising avenue for positive change.This study's foundation lies in a thorough review of existing literature, which illuminates the multifaceted nature of labour challenges in the rice sector and the principles underpinning social entrepreneurship. A theoretical framework is developed to elucidate the connections between social entrepreneurship and inclusivity, providing a conceptual lens through which to view our empirical findings.Empirical data and case studies offer tangible evidence of how social entrepreneurship education has been applied in various contexts to tackle labour issues within the rice industry. These real-world examples not only underscore the practicality of this approach but also highlight the successes achieved and the hurdles encountered.The discussion section provides insight into the significance of our findings, emphasizing the potential impact of social entrepreneurship education in promoting inclusivity and fairness in the rice industry. While recognizing limitations, this research ultimately contributes to a broader dialogue on the role of education in addressing labour challenges and driving positive change in a vital sector.This paper underscores the transformative potential of social entrepreneurship education as a catalyst for addressing labour issues within the rice industry. By equipping individuals with the knowledge and skills to effect change, we can pave the way for a more inclusive and fair industry that respects the dignity and rights of its workers.
Manajemen Laba Sebagai Pemoderasi Profitabilitas, Leverage dan Tax Avoidance terhadap Nilai Perusahaan Manufaktur Food And Beverage
Authors: Wahyuni Ifa , Wahyu Setiyowati Supami , Fariz Irianto Mochamad
Published: June 2024

Penelitian ini bertujuan untuk mengevaluasi pengaruh profitabilitas, leverage, dan tax avoidance terhadap nilai perusahaan pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2022, serta untuk mengetahui apakah manajemen laba memoderasi pengaruh tersebut. Manfaat penelitian ini untuk penyediaan sumber pengetahuan baru untuk akademisi dan praktisi akuntansi, informasi bagi investor untuk pengambilan keputusan investasi, panduan bagi manajemen perusahaan dalam evaluasi kinerja keuangan, dukungan bagi penelitian lanjutan di bidang keuangan, serta kontribusi terhadap kemajuan universitas sebagai referensi yang relevan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh perusahaan food and beverages yang terdaftar di BEI tahun 2019 – 2022. Sampel pada penelitian ini menggunakan purposive sample, yaitu teknik untuk menentukan sampel penelitian dengan beberapa pertimbangan tertentu yang bertujuan agar data yang diperoleh nantinya bisa lebih representative. Hasil penelitian ini menujukkan bahwa Manajemen Laba Sebagai Pemoderasi Profitabilitas, Leverage, dan Tax Avoidance terhadap Nilai Perusahaan Manufaktur Food and Beverage. Kesimpulan menunjukan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, menunjukkan bahwa semakin tinggi profitabilitas, semakin tinggi nilai perusahaan.
Comparative Study of Indonesian and Malaysian Immigration Action Policies Towards Immigration Permit Abuse
Authors: Virginia Tesalonika , Wijaya Chandra , Barus Lita Sari
Published: June 2024

The era of globalization, driven by advancements in science and information technology, has created a borderless world, transforming human relationships from national to international, and significantly impacting various aspects of human life. Globalization has promoted the movement of people between countries, including Indonesia and Malaysia, affecting the demographics, economy, culture, and social aspects of both countries. In this context, immigration regulations play a crucial role in controlling the flow of people and reflecting a country's legal sovereignty within its territorial boundaries. This study is a normative juridical research focusing on the analysis and comparison of immigration regulations and policies in Indonesia and Malaysia, using a Statutory and Comparative approach. Indonesian immigration policy, regulated in Law Number 6 of 2011 on Immigration, focuses on controlling the flow of people entering and leaving Indonesian territory to maintain state sovereignty. Meanwhile, Malaysian immigration policy, regulated in Malaysian Law Number 155 of 1959/63 on Immigration, covers crucial aspects such as entry and exit requirements, monitoring of foreigners, and law enforcement related to immigration violations. The immigration action policies of Indonesia and Malaysia towards immigration permit abuse have several similarities and differences. Although both countries have similar policies in handling immigration permit abuse, the implementation and law enforcement may differ depending on the specific context and conditions in each country.
Strategi Public Relations UMKM dalam Upaya Meningkatkan Penjualan Batik Bulan Pekalongan Melalui Sosial Media
Authors: Wibisono Hadinata Alexander , Sinatra Wijaya Lina
Published: June 2024

Peningkatan minat dan keterampilan wirausaha di kalangan mahasiswa menjadi focus utama dalam memajukan ekonomi dan menciptakan lapangan kerja di Indonesia. Program Wirausaha Merdeka telah menjadi inisiatif utama dalam mendukung pembentukan jiwa wirausaha di kalangan mahasiswa di berbagai perguruan tinggi di Indonesia. Penelitian ini bertujuan untuk mengeksplorasi dampak Program Wirausaha Merdeka terhadap pembentukan kompetensi wirausaha pada mahasiswa, dengan studi kasus kegiatan Wirausaha Merdeka yang diselenggarakan di Universitas Padjadjaran. Metode penelitian kualitatif digunakan, melibatkan wawancara mendalam dengan beberapa mahasiswa yang aktif terlibat dalam Program Wirausaha Merdeka di Universitas Padjadjaran. Data yang terkumpul dianalisis menggunakan pendekatan  tematik. Hasil penelitian menunjukkan bahwa Program Wirausaha Merdeka berperan penting dalam pembentukan kompetensi wirausaha pada mahasiswa. Melalui program ini, mahasiswa memiliki kesempatan untuk mengembangkan keterampilan wirausaha, seperti pemahaman pasar, dan keterampilan interpersonal. Mereka juga mengalami peningkatan dalam sikap proaktif, kreativitas, dan keberanian menghadapi risiko. Selain itu, partisipasi dalam program ini juga meningkatkan rasa percaya diri dan motivasi mahasiswa untuk mengejar karier wirausaha. Penelitian ini menyimpulkan bahwa Program Wirausaha Merdeka memiliki dampak positif dalam pembentukan kompetensi wirausaha pada mahasiswa Universitas Padjadjaran. Rekomendasi diberikan untuk meningkatkan aksesibilitas program ini, meningkatkan kerjasama dengan industri, serta meningkatkan dukungan dan pembinaan bagi mahasiswa yang tertarik untuk menjadi wirausaha
Ermənistanın İşğal və Blokada Siyasətinin Naxçıvan Muxtar Respublikasının Sosial-İqtisadi İnkişafına Təsirləri (1991-1993-cü İllər)
Authors: Qurbanova Rena U.
Published: June 2024

Məqalədə XX əsrin 90-cı illərində Ermənistanın yürütdüyü işğal və blokada siyasətinin Azərbaycanın Naxçıvan Muxtar Respublikasının sosial-iqtisadi həyatına təsirləri araşdırılmışdır. Həm iqtisadi, həm də sosial sahədə yaranmış problemlər, əhalinin üzləşdiyi çətinliklər, onların aradan qaldırılması istiqamətində atılan addımlar ayrı-ayrılıqda təhlil edilmiş, o zaman Naxçıvan Muxtar Respublikası Ali Məclisinin Sədri olmuş görkəmli dövlət xadimi Heydər Əliyevin bu istiqamətdə fəaliyyətləri mötəbər mənbələr əsasında tədqiq edilmişdir. Bu məqsədlə araşdırmalar zamanı ən müxtəlif ümumi və xüsusi tədqiqat metodlarından, o cümlədən tarixi genetik, kontent analiz metodlarından istifadə edilmişdir. Belə nəticəyə gəlinmişdir ki, Ermənistanın Azərbaycan ərazilərini işğal etməsi nəticəsində ölkə səviyyəsində yaranmış iqtisadi və sosial böhran Naxçıvan Muxtar Respublikasına, o cümlədən buradakı əhalinin iqtisadi vəziyyətinə və sosial statusuna ciddi təsirlər göstərmişdir. Ermənistanın hərbi təcavüz siyasəti və blokada tətbiq etməsi Naxçıvan Muxtar Respublikasının energetika, nəqliyyat və digər sahələrdə böyük iqtisadi potensialına ciddi zərbə vurmuşdur. Lakin Naxçıvan əhalisi həm iqtisadi, həm də sosial şərtlərin ağırlığına təmkinlə yanaşmış, Ermənistanın hərbi təcavüzünə qarşı mərdliklə dayanmışdır.
Business Transformation Towards Sustainability: The Role of Green Accounting in Sustainability Management
Authors: Soraya Bunga , Nurrochmah Aliatus , Hwihanus Hwihanus
Published: June 2024

Green accounting, as an accounting approach that integrates environmental and social factors into a company's financial reporting system, plays an important role in supporting business transformation towards sustainability. This article aims to explore the role of green accounting in sustainability management and how its application can assist companies in managing and reporting their sustainability performance effectively. Through a review of literature and previous research, it is found that green accounting enables companies to identify, measure and disclose the environmental impacts of their business activities more comprehensively. The integration of green accounting in sustainability management also allows companies to develop more comprehensive sustainability performance indicators, set targets, and monitor progress in achieving their sustainability goals. The implementation of green accounting can increase corporate transparency and accountability, build trust and a better reputation, and increase the competitiveness and value of the company in the long run. This article concludes that the role of green accounting is crucial in ensuring that companies consider environmental and social impacts in their business decisions, and create long-term value for stakeholders while minimizing negative impacts on the environment and society.
Analisis Faktor yang Mempengaruhi Kesempatan Kerja di Pulau Jawa
Authors: Muna Nilna , Nahdi Syahidna , Amalika Halda , Salsabila Nanda , Ningsih Vira Kirana
Published: June 2024

Pulau Jawa merupakan pulau terluas di Indonesia sehingga perlu dikaji mengenai kesempatan kerja yang tersedia sebagai tolak ukur kesejahteraan masyarakat. Berdasarkan kondisi tersebut maka terdapat beberapa faktor yang mempengaruhi kesempatan kerja tersebut diantaranya PDRB, Rata Lama Sekolah, dan UMP. Tujuan penelitian ini adalah untuk melihat apakah faktor tersebut memiliki hubungan negatif atau positif terhadap kesempatan kerja. Menggunakan metode data panel dengan menggabungkan data cross section dan time series dan menggunakan program Stata-17 yang dimana hasil menunjukan Rata Lama Sekolah berpengaruh signifikan positif terhadap Kesempatan Kerja, PDRB dan UMP memiliki hubungan yang negative bagi Kesempatan Kerja.
Kontribusi Fintech Terhadap Penerimaan dan Kepatuhan Pajak di Indonesia
Authors: Raspati Bintang , Ningsih Vira Kirana , Syalikha Silva , Nurcahya Wirawan Firman
Published: June 2024

Financial Technology (Fintech) telah menjadi salah satu inovasi terpenting dalam bidang keuangan global. Penelitian ini mengeksplorasi pengaruh Fintech dalam meningkatkan penerimaan negara, khususnya melalui pemungutan pajak. Penerapan Fintech telah menunjukkan potensi besar dalam mempermudah proses pembayaran pajak, memperluas basis pajak, dan meningkatkan kepatuhan wajib pajak. Berdasarkan Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, penerimaan negara adalah uang yang masuk ke kas negara dan menjadi pilar utama dalam menjaga stabilitas ekonomi. Penelitian ini bertujuan untuk menganalisis dampak penggunaan Fintech dalam memperluas basis pajak, mengevaluasi faktor-faktor yang mempengaruhi adopsi dan penggunaan Fintech dalam konteks pembayaran pajak dan transaksi keuangan publik, serta menilai kontribusi Fintech dalam meningkatkan pendapatan negara secara keseluruhan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan analisis studi literatur yang relevan. Hasil penelitian menunjukkan bahwa Fintech berperan signifikan dalam mempercepat penyaluran dana pemerintah, meningkatkan transparansi serta akuntabilitas dalam pengelolaan keuangan negara, dan meningkatkan kepatuhan pajak. Dengan memanfaatkan teknologi Fintech, pemerintah dapat mengoptimalkan proses pengumpulan dan pengelolaan dana publik, sehingga meningkatkan penerimaan dan kepatuhan pajak keuangan negara.
Effectiveness of Using Quizizz Application in Learning English at the Second Grade of SMPN 01 Ponggok
Authors: Bahari Yusuf
Published: June 2024

In language, there are rules that used as guidelines for compiling words into a sentence. In English, the rules that regulate words into the composition of a sentence and have this meaning are called grammar. The benefit of learning grammar which includes part of speech and then apply it is to facilitate the preparation of a correct sentence both orally and written. Learning media will attract students’ attention and increase student learning motivation. The design in this research is experimental research. The subject of this research was 32 students of eight class A and C of SMP Negeri 01 Ponggok. This study used a quantitative approach using a interviews and instruments. The process of treatment by using Quizizz Application as learning media goes through stages as follows: (1) Stage 1: Giving Pre-test, (2) Giving Treatment, (3) Giving Post-test. The research was aimed to find out the whether Quizizz Application effective to enhance students grammar achievement in second grade of SMP Negeri 01 Ponggok, and also to find out the strenght of significance value the effect of Quizizz Application to enhance students grammar achivement in second grade of SMP Negeri 01 Ponggok. The result of the reseach showed that; (1) The applied of Quizizz Application as learning media effectively enhance the students grammar achievement. (2) The significance value of the effectiveness of Quizizz Application as learning media in the amount of 7,025 based on the t-value. Based on the result of research, it can be concluded that the effectiveness of Quizizz Application as learning media towards the english grammar achievement of the second grade students of SMP Negeri 01 Ponggok was effectively to enhance the grammar achievement and show the strenght of significance.
Penggunaan Bahasa Gaul di Sekolah Dasar: Analisis Dampak Terhadap Perkembangan Bahasa dan Solusinya
Authors: Bangun Ovalia Egina , Siagian Putri Theresa , Gaol Ayunita Lumban , Pulungan Indah Mawaddah
Published: June 2024

Indonesia, dengan keberagaman pulau, daerah, suku, adat, dan budaya, menempatkan bahasa Indonesia sebagai alat komunikasi yang penting untuk menyatukan masyarakat dari berbagai latar belakang. Namun, pengaruh bahasa asing dan bahasa gaul dalam kehidupan sehari-hari, termasuk di kalangan siswa sekolah dasar, semakin terasa. Fenomena ini dapat mempengaruhi perkembangan bahasa anak-anak dan memudarkan pemahaman tentang penggunaan bahasa Indonesia yang baik dan benar. Penelitian ini menggunakan metode kualitatif. Melalui wawancara dan analisis dokumentasi, hasil penelitian menunjukkan bahwa penggunaan bahasa gaul dapat mengurangi penggunaan bahasa Indonesia secara tepat di kalangan siswasekolahdasar. Bahasagaul,yangseringkalidigunakan dalam komunikasisehari hari,dapatmembuat siswa kesulitan dalam menggunakan bahasa Indonesia secara baik dan benar, terutama dalam situasi formal. Penelitian ini menyimpulkan perlunya upaya untuk meningkatkan pemahaman dan kecintaan terhadap bahasa Indonesia di kalangan generasi muda, yang seharusnya didukung oleh peran aktif orang tua, guru, dan pemerintah. Hal ini penting untuk memastikan keberlangsungan penggunaan bahasa Indonesia yang baik dan benar di masa depan.
FEATURES OF MAGNETIC OSCILLATIONS IN A TWO-LAYER STRUCTURE WITH EXCHANGE COUPLING
Authors: Kotov L.N. , Vlasov V.S. , Abramovskiy I.E. , Ustyugov V.A.
Published: June 2024

Graphs of time and frequency dependences of the components of magnetic oscillations of the layers of a planar two-layer structure and their portraits of oscillations were constructed. The excitation of the structure layers for different interlayer coupling coefficients was carried out by a microwave magnetic field of circular polarization. The interlayer bond is characterized by an additional local energy minimum, the spatial position of which depends on the coupling coefficient.
SIMULATION OF SOIL LOOSENING PROCESSES WITH COMPRESSED AIR
Authors: Yalaletdinov D.A. , Rahimov I.R. , Kulikova A.P. , Bychkov I.V. , Kuzmin D.A. , Usik M.O. , Tolkachev V.A.
Published: June 2024

A model for describing soil loosening when exposed to compressed air is considered. The model allows you to calculate, depending on the compressed air pressure, the diameter of the hole and the depth of the feed point, the dilatancy zone (the area within which the created stresses will exceed the threshold and the loosening process will begin). The developed model is also used to describe soil loosening at several air supply points and at different jet directions.
GROUP OF SYMMETRIES FOR THE DYNAMICS SYSTEM OF EQUATIONS OF RAREFIED TWO-PHASE MEDIUM
Authors: Turova G.D.
Published: June 2024

The symmetries of the system of equations of a two-phase medium are found, where the first phase is gas and the second one is solid particles. The second phase is considered rarefied, it is expressed in the absence of pressure in the equations of motion of the second phase. The medium is assumed to be nonisothermal. Using the methods of group analysis, the Lie algebras of symmetries of the model under study are found in the one-dimensional and three-dimensional cases. The paper describes in detail the process of searching for symmetries in the case of equations of state for a perfect gas. Some partially invariant solutions are found for the one-domensional system.
Theoretical Justification for the Implementation of Special Economic Zones: The Case of Luanda-Bengo Economic Zone in Angola
Authors: Luzolo Domingos Sanches-AntÃ³nio
Published: June 2024

Purpose: In the present study, a literature review was carried out on theories of regional development, namely: the classic ones, those with an emphasis on agglomeration factors, and new theories of regional development. It intended to provide a theoretical foundation for implementing special economic zones, contextualizing the analysis to the Luanda-Bengo Special Economic Zone.
Materials and Methods: Thus, the document analysis technique was used to review relevant literature on regional development and its main supporting theories.
Findings: It was possible to achieve three main results: that the existence of hubs that bring together population and capital play a central role in the location of commercial and industrial activities; that companies come together in a logic of cooperation, innovation competitiveness, and ZEELB, as a hub of industrial activity, is no exception. Finally, the factors that determine the location and spatial agglomeration of economic activities, as well as the relationships of interdependence established between the various driving and driven units, possible in a ZEE, are also present in the foundations of adopting ZEELB operations.
Implications to Theory, Practice and Policy: Theories about the location and agglomeration of economic activities in geographically, customs, and legally demarcated spaces, such as ZEELB, should be used in studies for future implementations of similar projects. Exchange between academia and structuring investment planning bodies such as ZEELB, so that based on its adoption as part of the global economic development strategy, is necessary. Public policymakers should see ZEELB as an opportunity to serve as a laboratory for policies at the following levels: tax, customs, regulatory, commercial, and management
Liquidity Risk Management and Financial Performance of Listed Commercial Banks in Nigeria
Authors: Rosemary POROYE Isioma , A.O. OKOLIE,
Published: June 2024

The study investigates the relationship between liquidity risk management and financial performance of listed commercial banks in Nigeria. To achieve this, liquidity risk management proxies which have been widely used in the literature were employed namely deposit to total asset, total loan to deposit, liquidity asset to total asset and short-term liability to total asset ratios (independent variables) and a measure of financial performance return on asset (dependent variable). Ex-post facto research design was employed and panel data sourced from the yearly published annual reports and accounts of listed commercial banks in Nigeria. The fixed and random effects panel regression results reveal mixed evidence suggesting that the effect of liquidity risk management on financial performance of the listed commercial banks in Nigeria depends largely on measures of liquidity risk management used in this study. One key policy implication of this outcome is that maintaining a balanced lending and funding strategy is crucial for commercial banks. Hence, it recommends among others that managers of listed commercial banks in Nigeria should find an optimal balance that aligns with bank’s risk appetite and growth objectives and should also exercise caution in expanding lending.
Effectiveness of Technical Training Program of the Bangladesh Government Towards Employability in the Job Market
Authors: Al Rafi Md. Towhid , Morshed Namira , Wasee Md. Sakif Al , Islam Md. Shahinul , Ali Md. Kaium
Published: June 2024

Technical training programs are one of the crucial components to enhance the employability in Bangladesh job market by integrating in-hand experience to ameliorate qualified manpower. The major objective of the study was to evaluate the effectiveness of government technical training programs and their impact on employability in the job market. The study was designed following a mixed method approach where 240 participants responded to the survey questionnaire based on purposive sampling along with a semi-structured interview of 10 participants and 2 KII from different Skills for Employment Investment Program (SEIP) training programs. The study revealed that the technical training programs in Bangladesh have sluggish growth in integrating the skilled labor force in the market. Based on the results of the chi-square test (p <0.05), the study found association between the participants’ gender and their capacity to obtain employment after completing the technical training program.Based on correlation (p <0.05), there is a significant difference between educational qualification and level of satisfaction. Ordinal logistic regression indicates that, the odds (.004) of engagement in technical training course are 99.6% less when participants have a very low level of satisfaction. The study found that this program helps to create employment opportunities.Participants pointed out major obstacles including lack of workshop and lab facilities (84%), inadequate market orientation (71%), inadequate qualified trainers (72.5%), and poor monitoring mechanism (67%) regarding the efficacy of the programs. The findings serve as an important roadmap for the general public, technical institutions, NGOs, government authorities, local administrators and policymakers to enhance the supply of skilled manpower in the national economy.
Social Accounting Practices and Firm Value of Listed Firms in Nigeria
Authors: Adeyemi Agunbiade, Kolawole , Idowu Oladejo, Titlope
Published: June 2024

This paper aims to ascertain the impact social practices of firms have on their value. Value from the point of view of internal and external stakeholders. This would support the notion that if firms aspire to grow in value, it should not ignore the focus on social practices. Whilst social practice refers any investment that companies make that has an impact on environment and human capital, value can be viewed from the perspective of market capitalization and net asset of firms. The study is an ex-post facto research that utilizes time-series and cross-sectional data of firms listed on the Nigerian stock exchange over a ten-year period between 2013- 2022. Data was gathered from secondary sources namely the annual financial statements of the respective companies as well as daily listing report of the Nigerian Stock Exchange. The e-views statistical tool was used to analyse the relevant data using least square regression model. The findings revealed a direct relationship between firms that practice social accounting and positive impact on the value of such firms.
Analysis of Cybersecurity Vulnerabilities in Mobile Payment Applications
Authors: Archibong Esther Edem , Stephen Bliss Utibe-Abasi , Asuquo Philip
Published: June 2024

Skepticism about security of mobile payment applications has plagued user adoption of such platforms in some countries. Software developers have generally de-emphasized core principles guiding delivering safe mobile applications since for mobile payment applications, movement of monetary value is their priority. We find in surveyed literature that this situation is prevalent in low economy/low financial inclusion countries. Selected were 50 Fintech and traditional banks m-payment applications in both high and lower economic and technological advancement (high E&T apps and lower E&T apps respectively) countries in Africa. This work may have significance in finance or economy, but it is mainly to unravel cybersecurity concerns. The analyses (static and dynamic) of the applications targeted top ten vulnerabilities on 2023 Common Weakness Enumeration (CWE) and Open Worldwide Application Security Project (OWASP) lists. The study employed Mobile Security Framework (MobSF) as the primary tool for both Android and iOS application while Automated Security Risk Assessment (AUSERA) tool was used to validate the vulnerabilities reported by MobSF.  Results show that traditional m-payment apps were generally more secure than Fintech m-payment apps. In the later category, vulnerabilities under information leakage and cryptography category were the most prevalent. On the average, no marked difference was observed in security performance between high E&T apps and lower E&T apps. Incorrect default permission, cleartext storage of sensitive information, use of risky cryptographic algorithm, use of insufficiently random values and information exposure were the most prevalent vulnerabilities. Conversely, insecure implementation of SSL and trusting all certificates or accepting self-signed certificates had fewest occurrences. Poor code quality was the highest source of security vulnerabilities in the study. Declining statistics of SMS leakage in recent studies was confirmed in this work. The most implemented security measure was certificate pinning for preventing or detecting man-in-the-middle attack.
 
Received: 7 February 2024 | Revised: 28 May 2024 | Accepted: 31 May 2024
 
Conflicts of Interest
The authors declare that they have no conflicts of interest to this work.
 
Data Availability Statement
Data available on request from the corresponding author upon reasonable request.
 
Author Contribution Statement
Esther Edem Archibong: Methodology, Software, Investigation, Resources, Visualization; Bliss Utibe-Abasi Stephen: Validation, Data curation, Writing - original draft, Supervision, Project administration; Philip Asuquo: Conceptualization, Formal analysis, Writing - review & editing.