bluuebunny/crossref_metadata_2025 huggingface dataset:
Secure deep learning-based energy efficient routing with intrusion detection system for wireless sensor networks
Authors: Sakthimohan M. , Deny J. , Rani G. Elizabeth
Published: February 2024

In general, wireless sensor networks are used in various industries, including environmental monitoring, military applications, and queue tracking. To support vital applications, it is crucial to ensure effectiveness and security. To prolong the network lifetime, most current works either introduce energy-preserving and dynamic clustering strategies to maintain the optimal energy level or attempt to address intrusion detection to fix attacks. In addition, some strategies use routing algorithms to secure the network from one or two attacks to meet this requirement, but many fewer solutions can withstand multiple types of attacks. So, this paper proposes a secure deep learning-based energy-efficient routing (SDLEER) mechanism for WSNs that comes with an intrusion detection system for detecting attacks in the network. The proposed system overcomes the existing solutions’ drawbacks by including energy-efficient intrusion detection and prevention mechanisms in a single network. The system transfers the network’s data in an energy-aware manner and detects various kinds of network attacks in WSNs. The proposed system mainly comprises two phases, such as optimal cluster-based energy-aware routing and deep learning-based intrusion detection system. Initially, the cluster of sensor nodes is formed using the density peak k-mean clustering algorithm. After that, the proposed system applies an improved pelican optimization approach to select the cluster heads optimally. The data are transmitted to the base station via the chosen optimal cluster heads. Next, in the attack detection phase, the preprocessing operations, such as missing value imputation and normalization, are done on the gathered dataset. Next, the proposed system applies principal component analysis to reduce the dimensionality of the dataset. Finally, intrusion classification is performed by Smish activation included recurrent neural networks. The proposed system uses the NSL-KDD dataset to train and test it. The proposed one consumes a minimum energy of 49.67 mJ, achieves a better delivery rate of 99.92%, takes less lifetime of 5902 rounds, 0.057 s delay, and achieves a higher throughput of 0.99 Mbps when considering a maximum of 500 nodes in the network. Also, the proposed one achieves 99.76% accuracy for the intrusion detection. Thus, the simulation outcomes prove the superiority of the proposed SDLEER system over the existing schemes for routing and attack detection.
Slender loris optimization algorithm for solving optimization problems
Authors: Vijaya Lakshmi A. , Vaitheki K. , Suresh Joseph K.
Published: February 2024

Over the years, numerous optimization problems have been addressed utilizing meta-heuristic algorithms. Continuing initiatives have always been to create and develop new, practical algorithms. This work proposes a novel meta-heuristic approach employing the slender Loris optimization algorithm (SLOA), miming slender Loris behavior. The behavior includes foraging, hunting, migration and communication with each other. The ultimate goal of the devised algorithm is to replicate the food-foraging behaviour of Slender Loris (SL) and the quick movement of SL when threatened (i.e.) their escape from predators and also mathematically modelled the special communication techniques of SL using their urine scent smell. SLOA modelled SL’s slow food foraging behaviour as the exploitation phase, and moving between the tree and escaping from a predator is modelled as the exploration phase. The Eyesight of slender Loris plays a vital role in food foraging during nighttime in dim light. The operator’s Eyesight is modelled based on the angle of inclination of SL. The urine scent intensity is used here to be instrumental in preventing already exploited territory activities, which improves algorithm performance. The suggested algorithm is assessed and tested against nineteen benchmark test operations and evaluated for effectiveness with standard widely recognized meta-heuristics algorithms. The result shows SLOA performing better and achieving near-optimal solutions and dominance in exploration–exploitation balance in most cases than the existing state-of-the-art algorithms.
RETRACTED: Pandemic management by using sentiment analysis and trapezoidal type-2 fuzzy linguistic intuitionistic fuzzy matrix games
Authors: Wan Huanyu , Qiu Dong
Published: February 2024

This article has been retracted. A retraction notice can be found at https://doi.org/10.3233/JIFS-219433.
CoCoSo framework for multi-attribute decision-making with triangular fuzzy neutrosophic sets: “Innovation and entrepreneurship” evaluation case
Authors: Yang Li , Li Qin
Published: February 2024

The “innovation and Entrepreneurship” education focuses on cultivating students’ “innovation and Entrepreneurship” abilities, reflecting the fundamental requirements of economic progress and social development for the knowledge, ability, and quality structure of talents. Local universities should actively promote the reform of talent cultivation models, establish a scientific “innovation and Entrepreneurship” education target system based on the actual situation of the school, strengthen the construction of “innovation and Entrepreneurship” education courses, build various “innovation and Entrepreneurship” practice platforms, pay attention to the interaction between the first and second classrooms, as well as practical and training platforms, serve the growth and talent development of students, and achieve a comprehensive improvement in the quality of school education, teaching, and talent cultivation. The “innovation and Entrepreneurship” education quality evaluation of local colleges could be considered as multiple attribute decision-making (MADM). Recently, the Combined Compromise Solution (CoCoSo) method and information entropy method was employed to deal with MADM. The triangular fuzzy neutrosophic sets (TFNSs) are employed as a better tool for expressing uncertain information during the “innovation and Entrepreneurship” education quality evaluation of local colleges. In this paper, the triangular fuzzy neutrosophic number CoCoSo (TFNN-CoCoSo) based on the TFNN grey rational coefficients (TFNNGRC) from TFNN positive ideal solution (TFNNPIS) is constructed to cope with the MADM under TFNSs. The information entropy method is employed to compute the weight values based on the TFNNGRC from TFNNPIS under TFNSs. Finally, a numerical example of “innovation and Entrepreneurship” education quality evaluation of local colleges is constructed and some decision comparisons are constructed to verify the TFNN-CoCoSo method.
Trial of labor after cesarean: Maternal and neonatal outcomes from the Consortium on Safe Labor
Authors: Phillips J.M. , Polyakov D. , Amdur R.L. , Ahmadzia H.K.
Published: February 2024

BACKGROUND: The aim of our study is to describe maternal and neonatal morbidity and mortality in patients undergoing trial of labor after cesarean from the Consortium on Safe Labor. METHODS: This was a secondary analysis of the Consortium on Safe Labor database, a retrospective cohort study over a 7 year study period. Maternal and neonatal outcomes were evaluated based on desired delivery mode: planned elective repeat cesarean delivery or trial of labor after cesarean. RESULTS: Of 9858 patients in our analysis, our study population had 4400 patients (45%) who desired trial of labor after cesarean and 5458 patients (55%) who desired elective repeat cesarean delivery. Women who attempted trial of labor after cesarean compared to those who had an elective repeat cesarean delivery were more likely to have an obstetric hemorrhage (adjusted odds ratio 1.6; 95% CI 1.3 –2.0) and blood transfusion (adjusted odds ratio 2.3; 95% CI 1.6 –3.2). CONCLUSION: Maternal morbidity in women undergoing trial of labor after cesarean was predominantly hemorrhage-related.
Oral feeding trajectories and neurodevelopmental outcomes at 12 and 24 month follow-up for preterm infants1
Authors: Dietrich L.J. , Gong A. , Gelfond J. , Blanco C.L.
Published: February 2024

BACKGROUND: Few studies characterize feeding performance in the NICU when predicting neurodevelopmental outcomes. Our objective was to investigate the relationship between time to full oral feeds (FULL-PO) and neurodevelopmental and feeding outcomes in the first 2 years in preterm infants admitted to the NICU. METHODS: This retrospective study included infants born between 01/01/2014-07/31/2017, gestational age < 32 weeks and/or birth weight < 1500 g. We examined feeding difficulties, cerebral palsy, and Bayley scores for those reaching FULL-PO at a post menstrual age (PMA)≤38.0 weeks (EARLY) vs.>38.0 weeks (LATE). Additionally, the oral feeding achieved at various timepoints between 36- and 42-weeks postmenstrual age (PMA) was measured to construct a timeline of oral feeding acquisition. RESULTS: Of 192 infants, 147(77%) achieved FULL-PO EARLY and 45(23%) LATE. Comorbidities and length of stay were higher and unadjusted Bayley scores were lower at 12 months corrected age (CA) and 24 months chronological age (CH) in the LATE group. Feeding difficulties were higher in the LATE group at 24 months CH. Infants born < 27–28 weeks GA were more likely to achieve oral feeding at a later PMA. Infants with bronchopulmonary dysplasia (BPD) had significant feeding and developmental delays. CONCLUSIONS: Establishing full oral feeds by 38.0 weeks PMA may be used as a predictor for feeding difficulties at 24 months CH. Infants born < 27–28 weeks GA and those with BPD are more likely to take extended amounts of time to achieve full oral feeding and need additional feeding support. Infants with BPD are high risk for neurodevelopmental delays.
A register-based statistical system in New Zealand: Progress and opportunities
Authors: Cutting Celeste , Alspach Michael , Cowell Sarah , Judd Michael , McBeth Simon , Page Mathew
Published: February 2024

This paper provides an overview of progress and opportunities in Stats NZ’s journey towards a register-based statistical system. It sets out to provide a status update of the components of the system at Stats NZ – Statistical Business Register (SBR), Statistical Person Register (SPR), and Statistical Location Register (SLR). The drivers for change and changes to the authorising environment are described, including the prioritisation of a register-based statistical system through Stats NZ’s strategic priorities and the updates to the legislative context through the Data and Statistics Act 2022. The current state of each of the base registers is briefly described and detail is provided on the evolution of a SPR and concept development of a property-centric location register.
Collaboration between national statistical offices and academia: Benefits, conditions, areas of collaboration and practical level experience in countries
Authors: Hansen Charlotte Juul , Sanchez Cespedes Lina Maria , Trujillo Oyola Leonardo , Dimakos Xeni Kristine , Walsh Bianca , Bueno Renata Souza , T. Kabo-Bah Amos , Seidu Omar , Nielsen Vibeke Oestreich
Published: February 2024

National statistical offices (NSOs) and academia benefit from establishing partnerships and collaborating in different ways by bringing together their respective expertise. Collaborative alliances of this nature appear to offer numerous advantages for both the partners and the public and seem to be essential for unlocking opportunities within the evolving data ecosystem. Establishing good and fruitful collaboration between academia and NSOs requires a collaborative environment where each partner can see the benefits of the collaboration and how they could contribute. Different areas of collaboration are presented within four categories: education and learning, research, promotion of data use in society and providing services to each other. The article further discusses the benefits and conditions of a successful partnership. Examples from Brazil, Colombia, Ghana, and Norway showcase practical-level experiences and some lessons learned at the country level.
Analysis of risk factors and prognosis of diarrhea after renal transplantation
Authors: Zhu Li-Jun , Lin Hui , Wu Xiao-Tong , Shi Shao-Hua , Qiao Xi
Published: February 2024

BACKGROUND: Diarrhea is a prevalent complication after renal transplantation. OBJECTIVE: To examine the risk factors for diarrhea after renal transplantation, evaluate their combined predictive values, and analyze the prognosis. METHODS: Clinical data of patients who underwent allogeneic renal transplantation in the Second People’s Hospital of Shanxi Province from January 2019 to March 2020 were retrospectively analyzed, cases were screened and grouped, independent risk factors for diarrhea after renal transplantation were analyzed by univariate analysis and multivariate analysis, and their predictive value was evaluated by receiver operating characteristic (ROC) curve. The survival time of recipient grafts in diarrhea and non-diarrhea groups were evaluated by Kaplan-Meier and log-rank test. RESULTS: We included 166 recipients in the study and the incidence of diarrhea was 25.9%; univariate and logistic regression multivariate analyses revealed that independent risk factors for diarrhea in recipients were that the type of renal transplant donor was DCD (donation after circulatory death), immunity induction was onducted with basiliximab + antithymocyte globulin (ATG), and ATG alone, the type of mycophenolic acid (MPA) used was mycophenolate mofetil capsules, and delayed graft function (DGF) occurred after transplantation. The ROC curve indicated that the combination of the four factors had good accuracy in predicting the occurrence of diarrhea in recipients. The graft survival rate two years after the operation in the diarrhea group was significantly lower than that in the non-diarrhea group. CONCLUSION: Diarrhea affected the two-year survival rate of the graft. The type of donor, immunity induction scheme, and the type of MPA and DGF were independent risk factors for diarrhea in recipients, and the combination of the four factors had good prognostic prediction value.
Clinical application of intensified nursing intervention in electronic coloscopy preparation
Authors: Yang Wen , Chen Yue
Published: February 2024

BACKGROUND: Electronic coloscopy is an invasive procedure and achieving an ideal result can be challenging, leading to low intestinal cleanliness scores and a poor intestinal polyp positive rate. OBJECTIVE: (1) To demonstrate the impact of intensified nursing intervention on electronic colonoscopy. (2) To improve patients’ satisfaction with medical services related to intestinal cleanliness during preparation, the accuracy of the intestinal polyp-positive rate, and nursing. METHODS: Our study included 120 patients who underwent electronic coloscopy. These patients were randomly assigned to either the observation group or the control group, with 60 cases in each group. Patients in the control group received conventional nursing intervention, which included face-to-face oral and written instructions. In addition to the conventional intervention, patients in the observation group received intensified guidance interventions, which included instructions via phone, as well as WeChat messages and pictures. RESULTS: The patients in the observation group who received intensified guidance interventions demonstrated better intestinal cleanliness during preparation compared to the control group (P< 0.05). Besides, the accuracy of the intestinal polyp positive rate was higher in the observation group than in the control group (P< 0.05). Finally, regarding patient satisfaction with the nursing service provided by the endoscopy center, the observation group had a higher level of satisfaction than the control group (P< 0.05). CONCLUSION: The intensified guidance interventions provided to patients undergoing electronic colonoscopy resulted in a significant improvement in intestinal cleanliness during preparation, as well as an increase in the accuracy of the intestinal polyp-positive rate and patient satisfaction with our nursing service. Therefore, we believe that these interventions are highly beneficial and should be promoted and applied in clinical settings.
Network pharmacology-based investigation and experimental validation of the therapeutic potential and molecular mechanism of Danshen Chuanxiongqin injection in acute pancreatitis
Authors: Liu Yining , Xu Liming , Fang Qiongyan , Rong Hui , Zheng Huaiyu
Published: February 2024

BACKGROUND: Danshen Chuanxiong Injection (DCI) has demonstrated significant clinical efficacy in the treatment of acute pancreatitis (AP); however, the precise molecular mechanisms underlying its therapeutic effects remain incompletely understood. OBJECTIVE: In this study, we employed network pharmacology analysis to comprehensively investigate the active components, potential targets, and signaling pathways involved in DCI-mediated treatment of AP. METHODS: We utilized the mouse pancreatic acinar cell line 266-6 to establish an cholecystokinin (CCK)-induced AP cell injury model and evaluated cell viability using the Cell counting kit-8 assay. Western blotting and quantitative PCR were employed to determine the expression levels of key target proteins and genes. RESULTS: Network pharmacology analysis identified a total of 144 active components and 430 potential targets within DCI. By integrating data from public databases, we identified 762 AP-related genes. Among these, we identified 93 potential targets that may be involved in the therapeutic effects of DCI for AP. These targets were significantly enriched in biological processes such as oxidative stress, regulation of cytokine production, leukocyte migration, and the TNF signaling pathway. Molecular docking studies revealed a high binding affinity between the active components and the key targets AKT1 and NFKBA, indicative of potential interaction. Additionally, CCK-induced acinar cell injury led to upregulation of AKT1, NFKBA, and P53 proteins, as well as TNF, IL6, and MMP9 genes. Conversely, treatment with DCI dose-dependently attenuated CCK-induced acinar cell injury and restored the expression levels of the aforementioned proteins and genes. CONCLUSION: Overall, this study provides a comprehensive understanding of the molecular mechanisms underlying the therapeutic effects of DCI in the treatment of AP. Our findings confirm the protective effect of DCI against CCK-induced acinar cell injury and its regulation of key targets.
Evaluation of medical equipment maintenance and skilled manpower requirement among private dental centres in Riyadh, Saudi Arabia: A pilot study
Authors: Alhussaini Khalid , Aleid Adham , Alsadon Omar , Aldohbeyb Ahmed A. , Aljelaifie Rakan , Javed Ravish
Published: February 2024

BACKGROUND: Adequate equipment maintenance is necessary to ensure efficient dental care facilities and satisfactory medical equipment performance. OBJECTIVE: This study aimed to assess maintenance practices and manpower adequacy in private dental centres (DCs) across Riyadh, Saudi Arabia. METHODS: A questionnaire was designed to evaluate equipment maintenance and manpower strength based on international and national standards. Thirty-three private DCs were visited in-person with the designed questionnaire to conduct the study. The Chi-square test and t-test were performed. RESULTS: Only 21 dental centres had a scheduled maintenance plan for medical equipment, whereas the rest had no plan. Furthermore, only 22 DCs maintained equipment maintenance records, while 11 DCs did not have any records. Additionally, the study found a lack of trained personnel to handle medical equipment and overall inadequate maintenance practices. Significant differences were observed between the responses for many questions (p< 0.05). CONCLUSION: These findings increase health risks to both the patient and the user. To address these issues, DC administrators should implement stricter measures to adhere to local DCs standards and hire qualified personnel who can periodically maintain and repair medical equipment.
Educational competencies for telehealth physical therapy: Results of a modified Delphi process
Authors: Davenport Todd E. , Lee Alan C. , Raja Bhavana , Stark Matthew L. , Reed Christopher , Magnusson Dawn M.
Published: February 2024

BACKGROUND: Telehealth is becoming more prevalent in physical therapy, involving a whole host of clinical services. These services are often provided without structured training in telehealth, and no formal curricula currently exist for this purpose. OBJECTIVE: To develop a set of educational competencies (ECs) to guide instruction of telehealth-related skills in entry-level programs (i.e., Doctor of Physical Therapy), existing programs (i.e., residencies and fellowships), and potential future post-graduate programs specific to telehealth physical therapy. METHODS: Physical therapists and physical therapist assistants from diverse geographic locations and practice areas were invited to participate on an expert panel. A modified Delphi process was then used to evaluate the acceptability of draft ECs gathered from the extant literature by a steering group. Draft ECs were presented to the expert panel on a questionnaire, which asked expert participants to rate each draft EC according to applicability and clarity. Draft ECs were accepted if they met a priori established criteria for acceptability and clarity. Unendorsed ECs were revised by the steering group according to open-ended comments from respondents and presented during a subsequent round. Three rounds of surveys were undertaken. RESULTS: Thirty-eight participants formed the expert panel; 38 participants completed the Round 1 survey, 28 participants completed the Round 2 survey, and 24 participants completed the Round 3 survey. Delphi group members approved 48 ECs in the first round, 23 ECs in the second round, and 2 ECs in the third round. There were 4 ECs that remained unendorsed after the modified Delphi process. Endorsed ECs spanned 7 conceptual areas. Distinct sets of ECs characterized expected end points of first professional degree, existing residency and fellowship, and potential future telehealth physical therapy post-graduate program. CONCLUSIONS: Consensus-based ECs identified in this study may guide instruction in knowledge and skills relevant to physical therapy telehealth.
Neurotherapeutic Comparison of Aripiprazole and Ethanolic Extract of Fragaria Ananassa on Cerebrum and Amygdala of Methamphetamine Intoxicated Male Wistar Rats
Authors: Odi Chioma
Published: February 2024

The obvious need for other effective therapeutic medications for methamphetamine-induced cerebral and amygdala toxicity has warranted this research. _Fragaria ananassa, _extracted ethanolically. The current study looked at the neurotherapeutic effects of the ethanolic extract of _Fragaria ananassa _on the cerebrum and amygdala of methamphetamine-intoxicated Wistar rats. The rats were divided into 8 groups. Oxidative stress markers were analysed, neurobehavioural tests were carried out, and histological examination was done. SPSS version 20.0 was used to analyze the data, with a significance level of 0.05 considered significant. Group A was the control group, and B received 100mg/kg of meth. Group C received 200mg/kg of the ethanolic extract of strawberry. Groups D, E, and F received 100mg/kg of meth and 100mg/kg of the ethanolic extract of strawberry, and, finally, 100mg/kg of meth was treated with 200mg/kg of the ethanolic extract of strawberry and 10mg/kg of aripiprazole, respectively. The correlation between the initial weight and the final weight showed an obvious increase in the weight of the rats, especially in the control group (A) and the F and G groups. The histoarchitecture showed marked degeneration of neuronal cells in group B, which received methamphetamine alone, but knew further improvement in groups that were subsequently treated with the extract. The study further demonstrates that oxidative stress markers (SOD, MDA, CAT) were not significantly altered as long as the ethanolic extracts of strawberry were administered alongside the ingested methamphetamine, in line with other hypotheses.
Fotossíntese e condutância estomática em sorgo granífero NTX S100 frente a diferentes tratamentos com organominerais
Authors:   Universidade Luterana do Brasil, Alves Lorena Gabrielle Fernandes , Gonçalves Carlos André ,   Universidade Luterana do Brasil, Soares Narcisa Silva ,   Universidade Luterana do Brasil, Pandolfi Filho Leonardo ,   Universidade Luterana do Brasil
Published: February 2024

Sorghum cultivation is one of the main options for grain and forage production in water deficit areas. The use of organomineral is an innovative alternative in grain production, reducing production costs and optimizing natural and economic resources. This study evaluated biochemical parameters (net photosynthesis and stomatal conduction) in the productivity of grain sorghum with different sources of organominerals (06-30-00 and 09-46-00). The design was randomized blocks with a total of 28 replications and 4 blocks at the Experimental Campus of ILES/ULBRA, Itumbiara, GO. It is concluded that organomineral “A” promotes greater performance in stomatal conductance and photosynthetic rate during the vegetative stage of sorghum, with consequent formation of plant architecture to support the reproductive stage of the analyzed cultivar.
Determinan dan Konsekuensi Carbon Emission Disclosure
Authors: Ambarwati Ambarwati
Published: February 2024

This study aims to determine the effect of company characteristics on carbon emission disclosures and the effect of carbon emission disclosure on stock prices. The characteristics of the company in question are leverage, profitability and company age. The companies used as samples are oil, gas and coal companies in Non-Annex 1 member countries listed in the Osiris database. The observation period is from the start of the second commitment of the Kyoto Protocol. WarpPLS 7.0 application used to analyze data in this research. The test results show that leverage and company age have positive effect on carbon emission disclosure, whereas profitability has a positive effect on carbon emission disclosure but not significant. Furthemore carbon emission disclosure has a positive effect on stock prices.
KARAKTERISTIK USAHA KECIL MENENGAH DAN PENERAPAN SISTEM INFORMASI AKUNTANSI SERTA SISTEM PENGENDALIAN INTERNAL UKM DI JAKARTA TIMUR
Authors: Weli Weli
Published: February 2024

The purpose of this study is to analyze the practice of accounting information system and internal control by Small Business in Indonesia. The Small businesses in Indonesia still face various problems, especially about funding. This funding issue arises because of the limitations of small businesses in the infrastructure of accounting records. There is no support to access funding from the Bank. Considering there are several levels of small businesses, it is also interesting to examine how the characteristics of small businesses are related to the extent of the application of accounting information systems, and the implementation of internal control. Data were collected through surveys using questionnaires distributed to small businesses in East Jakarta. The results of data analysis support previous research that small business has not apply the information system of accounting widely, scores obtained by most small business low both for accounting information system and internal control system.
Pengaruh Tunneling Incentive, Bonus Mechanism, Debt Covenant dan Tax Minimization terhadap Keputusan Transfer Pricing
Authors: Riska Amilia , Anwar Saiful
Published: February 2024

Transfer pricing practices can be caused by a special relationship where the company can take advantage of the opportunities that exist in the company. This study was used to examine the variables of tunneling incentive, bonus mechanism, debt covenant, and tax minimization on transfer pricing decisions. This research uses the help of WarpPLS 6.0 software. The technique used is purposive sampling by determining the various criteria needed. This study shows that tunneling incentives have an effect on transfer pricing with the implication that the greater the share ownership, the higher the level of the company in conducting tunneling activities to influence transfer pricing decisions. The bonus given to the manager can be seen from the quality of the manager's work so that the greater the bonus received, the higher the company's motivation to carry out transfer pricing activities. Meanwhile, debt covenants and tax minimization have no effect on transfer pricing decisions. The implication is explained that if the reported profit is higher, it will lead to technical negligence and become the cause of the company not being interested in carrying out transfer pricing practices.
Kinerja Return on Asset (ROA) Bank Umum Syariah dan Faktor yang Mempengaruhinya
Authors: Rahmadania Siti Aisyah Nurrizqi
Published: February 2024

The financial performance of Islamic banks shows that bank profits are the main thing in the survival of the company. This profit performance can serve to increase capital and anticipate potential losses from disbursed financing. This research has a purpose for the performance of ROA Profitability of Islamic Commercial Banks in terms of the bank's fundamental factors that influence it. The data analysis technique used is panel data regression on 14 Islamic Commercial Banks with a data period of 2015-2019. The results of this study indicate that ROA is significantly negatively affected by BOPO and Bank Size (Total Assets) and is positively influenced by CAR.
The Effect of Locus Of Control, Self Efficacy, and E-Learning Effectiveness on Accounting Understanding
Authors: Amaliyah Amaliyah , Irawati Wiwit , Nadi Luh , Barli Harry , Raphael Alexander
Published: February 2024

The purpose of this study was to determine the effect of locus of control, self-efficacy, and effectiveness of e-learning on accounting understanding, with the background of the importance of the role of universities in producing competent graduates in accounting. With the Covid-19 pandemic, the learning process has changed, namely by learning through online media compared to face-to-face learning. The research population is students who graduated from the 7th semester in the accounting department at Pamulang University. The sample contains 100 data using the Slovin formula with an error margin of 10%. Data was collected through the distribution of google form questionnaires and analyzed using the combination concurrent embedded method. This research can be a reference for the academic community and also the government to produce policies and provide online-based learning services so as to produce reliable and competent graduates in the accounting field. The results show that locus of control has a significant effect on understanding Accounting, Self Efficacy, has a significant effect on accounting understanding, while the effectiveness of E-Learning has no significant effect on accounting understanding
Pencatatan Transaksi Pajak Pertambahan Nilai Kegiatan Membangun Sendiri
Authors: Marsono Marsono
Published: February 2024

Self-building activities (SBA) are objects of value-added tax (VAT) that have special provisions which are different from the object of VAT with general provisions. The method of recording SBA transactions should also be different from recording VAT transactions with general provisions. Errors in recording these transactions can result in errors in fulfilling tax obligations which will result in tax sanctions. This study aims to determine the extent to which the financial accounting and tax accounting literature discusses the recording of SBA and examines its compliance with applicable regulations. The study was conducted by reviewing 15 tax accounting kinds of literature and 10 financial accounting kinds of literature circulating in Indonesia. Based on the results of the study, there are three kinds of literature that include the recording of SBA. However, the explanation in the literature still allows for misinterpretation which can lead to tax sanctions. This study concludes that SBA transactions will be more appropriate if they are recorded in the SBA VAT Payable account rather than the Output VAT/VAT Payable account. This method will provide accurate and clear information about the existence of SBA VAT obligations and the payment period so that the entity can make appropriate decisions.
Empirical Test of Composite Stock Price Index: Regional Stock Index
Authors: Wulandari Rosita , Pratiwi Adhitya Putri , Nopagia Nopagia , Suripto Suripto
Published: February 2024

The Composite Stock Price Index (JCI) is an indicator of price movements of all shares on the Indonesia Stock Exchange where one of the factors that can influence the movement of the JCI in Indonesia is the Global Stock Index. This study aims to determine the effect of the Global Stock Index on the Composite Stock Price Index (CSPI) on the Indonesia Stock Exchange, and to analyze the Global Stock Index which has a dominant influence on the JCI. The object of this research was conducted on 5 global stock indices that are located close to and which have a major influence on the world economy on the JCI on the Indonesia Stock Exchange, which consist of the American index with the Dow Jones (DJIA), the Japanese index with the Nikkei 225 (N225), Singapore with the index Strait Times Index (STI), Malaysia with the Kuala Lumpur Composite Index (KLCI) and Hong Kong. with the Hang Seng Index (HSI). The data used is secondary data in the form of monthly. The analytical method used in this study is Ordinary Least Square (OLS) with Eviews version 9 program analysis. The results of the study show that DJIA, Nikkei225, STI, and HIS partially have no effect on the Indonesian Stock Exchange Composite Stock Price Index, while KLCI has an effect on the Indonesia Stock Exchange Composite Stock Price Index.
Pengaruh Kesesuaian Kompensasi, Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi: Peran Efektivitas Pengendalian Internal Sebagai Pemediasi
Authors: Jatmiko Bambang , Yusuf Neva Livia , Kholid Arif Wahyu Nur
Published: February 2024

The study aims to examine the appropriateness of compensation and the effect of internal control effectiveness as mediating variable in influencing compliance to accounting rules on the accounting fraud tendencies. This is quantitative study which used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Kotabaru, South Borneo. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study find that the appropriateness of compensation and internal control effectiveness have positive effect on the accounting fraud tendencies of LGOs. In addition, compliance to accounting rules have positive effect on internal control effectiveness but internal control effectiveness cannot mediate the relationship between compliance to accounting rules and the accounting fraud tendencies significantly.
PENGARUH REKRUTMEN DAN PELATIHAN TERHADAP TURNOVER INTENTION KARYAWAN PT. DWI KARYA KREASINDO JAKARTA SELATAN
Authors: Elburdah Risza Putri
Published: February 2024

Tujuan penelitian ini ialah untuk mengetahui bagaimana dampak rekrutmen serta pelatihan terhadap turnover intention karyawan PT.Dwi Karya Kreasindo. Metode penelitian ini memakai metode kuantitatif menggunakan pendekatan kasualitas. Metode pengumpulan data menggunakan angket kuesioner analisis data dengan persamaan regresi dan diuji dengan uji T dan uji F. Hasil pengujian hipotesis secara parsial Rekrutmen memiliki pengaruh dengan turnover intention dilihat dari persamaan regresi Y = 24,454+0,416 X1, nilai pearson corelation sebesar 0,448, KD sebesar 2%, dan t-hitung 3,644 > t-tabel 2,005 atau sig t (0,001) < 0,01. Pelatihan memiliki pengaruh dengan turnover intention dilihat dari persamaan regresi Y=25,800 + 0,384X1, nilai pearson corelation sebesar 0,441, KD sebesar 4,6%, dan t-hitung 3,283 > ttabel 2,005 atau sig t (0,002) < 0,01. Rekrutmen dan Pelatihan secara serempak memiliki pengaruh dengan turnover intention dilihat dari persamaan regresi berganda Y=21,483+0,291X1+0,199X2, nilai pearson corelation sebesar 0,447, KD sebesar 20%, dan Fhitung 45,438 > Ftabel 2,005 nilai sig. 0,002 < 0,01.Kata Kunci : Rekrutmen, Pelatihan, Turnover Intention Karyawan
Pengaruh Stres Kerja Dan Kompensasi Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Karyawan Sebagai Variabel InterveningPengaruh Stres Kerja Dan Kompensasi Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Karyawan Sebagai Variabel Intervening
Authors: Kertiriasih Ni Nengah Rupadi , Sariani Ni LUH Putu
Published: February 2024

Penelitian ini bertujuan untuk mengetahui (1) pengaruh stres kerja terhadap kinerja karyawan,(2) Pengaruh kompensasi terhadap kinerja karyawan, (3) pengaruh stres kerja terhadap kepuasankerja karyawan, (4) pengaruh kompensasi terhadap kepuasan kerja karyawan, (5) pengaruhkepuasan kerja karyawan terhadap kinerja karyawan, (6) pengaruh stres kerja terhadap kinerjakaryawan melalui kepuasan kerja karyawan, dan (7) pengaruh kompensasi terhadap kinerjakaryawan melalui kepuasan kerja karyawan. Populasi dalam penelitian ini adalah karyawan PTFederal International Finance (FIF) Cabang Kediri Tabanan menggunakan non-probabilitysampling jenuh dalam pengambilan sampel dengan jumlah responden 30 karyawan. TeknikAnalisis data yang digunakan adalah Partial Least Square (PLS). Hasil penelitian menunjukkan(1) stres kerja berpengaruh negatif dan signifikan terhadap kinerja karyawan, (2) kompensasiberpengaruh positif dan signifikan terhadap kinerja karyawan, (3) stress kerja berpengaruhnegatif dan signifikan terhadap kepuasan kerja karyawan, (4) kompensasi berpengaruh positifdan signifikan terhadap kepuasan kerja karyawan, (5) kepuasan kerja karyawan berpengaruhpositif signifikan terhadap kinerja karyawan, (6) stres kerja berpengaruh negatif dan signifikanterhadap kinerja karyawan melalui kepuasan kerja, dan (7) kompensasi berpengaruh positif dansignifikan terhadap kinerja karyawan melalui kepuasan kerja. Saran yang dapat peneliti berikanadalah Manajemen lebih memperhatikan stress kerja karyawan dengan meningkatankompensasi yang diberikan sehingga akan menimbulkan rasa kepuasan karyawan yangberdampak pada peningkatana kinerja sehingga karyawan mampu mencapai target yangdiberikan.Kata kunci: Stress Kerja, Kompensasi, Kinerja Karyawan, Kepuasan Kerja Karyawan
The role of the systems approach in pedagogy
Authors:   С. Сейфуллин атындағы Қазақ агротехникалық зерттеу университеті, Есекешова Марал , Тулеуова Гульмаржан ,   С. Сейфуллин атындағы Қазақ агротехникалық зерттеу университеті
Published: February 2024

Мақалада педагогикадағы жүйелілік тұғыр, оның принциптері мен артықшылықтары туралы айтылады, сонымен қатар оның педагогикалық тәжірибеде қолданылуына мысалдар келтіріледі, сонымен қатар бұл тәсілге сын қарастырылады.
Analysis of the Use of Digital Payment and Financial Report Applications in SMSE
Authors:   Perjuangan Tasikmalaya University, Oktaviani Nita Fauziah , Yusnita Rita Tri ,   Perjuangan Tasikmalaya University, Yuniar Evilia Sri ,   Perjuangan Tasikmalaya University, Listanti Yeja Firginia ,   Perjuangan Tasikmalaya University, Tujjahra Dita Raudya ,   Perjuangan Tasikmalaya University, Pamungkas Muhamad Dito ,   Perjuangan Tasikmalaya University
Published: February 2024

Digitalization is increasingly entering the MSME environment, which, if used properly, digitalization will help MSMEs in optimizing their income. One of the dimensions entered by digital is in terms of MSME finance, that is financial reporting applications. This helps several MSMEs in preparing financial reports even though these MSMEs do not have the ability to prepare their own financial reports. Financial reports have various benefits, one of which is to see the financial condition of MSMEs. This research is to find out the use of applications that generate financial reports on MSMEs. This study uses a qualitative method. The results of this research show that MSMEs use various kinds of financial reporting applications for various reasons and have various obstacles in their use, apart from that there are various government policies to support the use of financial reporting applications within the MSMEs sector in Indonesia
SUNFLOWER CAKE PROTEASE AS A PROMISING BIOCATALYST FOR CHEESE FERMENTATION PROCESSES: ISOLATION, PURIFICATION, PROPERTIES
Authors:   High School of Food Science and Agri-Food Industries, Algeria, Kahlouche Amal
Published: February 2024

Sunflower cake is a waste product and an available source of plant proteases for the biotechnological industry of the People's Democratic Republic of Algeria. The purpose of the study is purification, study of the physicochemical properties of protease from Sunflower cake and recommendations for the prospect of using the enzyme in cheese making. Four main aspects were examined, the extraction of the crude enzyme from Sunflower cake, its purification and characterization, the study of the effect of inhibitors on the enzymatic activity and finally the determination of molecular weights and sequencing of amino acids. The purification of the protease produced was carried out by precipitation with ammonium sulphate at 20 and then 65% saturation followed by dialysis against distilled water. Our study allowed us to evaluate the main characteristics of the purified enzymes by gel filtration followed by ion exchange chromatography. Furthermore, the protease showed sensitivity to all the inhibitors studied, also the total inhibitory effect by pepstatin-A classifies the enzyme in the group of aspartate proteases. The amino acid sequence of the purified enzyme gave a MW of 51 kDa. The enzyme in question was coded as NT3 protease. The protease showed sensitivity of the enzyme to a cysteine protease inhibitor (iodoacetamide), metalloprotease inhibitor (EDTA) and metal inhibitors (Ca, Fe, Zn, Cu, and Mg). This sensitivity was most pronounced towards pepstatin-A, which succeeded in suppressing almost all of the clotting activity of the enzyme thus pronouncing the presence of an Aspartyl protease in our clotting agent. The molecular weight of the amino acid sequence of the NT3 protease was 3 kDa different from that obtained by gel filtration (48 kDa). The scientific article discusses the prospects for using Sunflower cake protease
THE EFFECT OF ELASTOMER TYPE ON THE STRUCTURE OF BND 50/70 ROAD BITUMEN ACCORDING TO ITS DIELECTRIC PERMEABILITY PARAMETERS
Authors:   Azerbaijan State Oil and Industry University, Guseinova E.А. , Evdokimova N.G. ,   Institute of Oil Refining and Petrochemistry, FSBEI of HE Ufa State Petroleum  Technological University in Salavat, Mammadova V.A. ,   Baku Oil Refinery named after Heydar Aliyev, Rashli F.H. ,   Azerbaijan State Oil and Industry University, Makhmutova A.R. ,   Institute of Oil Refining and Petrochemistry, FSBEI of HE Ufa State Petroleum  Technological University in Salavat
Published: February 2024

Comparative studies of dielectric conductivity of polymer-bitumen compositions of composites obtained on the basis of Baku oil bitumen 50/70 (BND 50/70) modified with ethylene-propylene ternary copolymer (SKEPT-60) and synthetic butadiene nitrile rubber (SKN-26) were conducted. A significant effect of the nature of the elastomer on the structure of polymer-bitumen compositions was determined. The nature of the change in the dielectric constant of bituminous compositions in a wide temperature range made it possible to reveal their structural features and to determine the presence of phase transitions, and their temperature. Polymer-bitumen compositions containing SKN-26 elastomer are characterized by a "gel" structure, and SKEPT-60 by a "sol-gel" structure. The changes in the structure of bitumen containing SKEPT-60 can be caused by the more complete melting of this elastomer than SKN-26, the formation of a coagulation polymer network and the increase of the resin fraction compared to asphaltenes. In this thesis, embrittlement temperature data were also studied: embrittlement temperature is slightly higher (within 0.1–0.20C) than SKN (about 00C) for SKEPT-containing polymer-bitumen compositions, which indicates that in a stable highly dispersed colloidal solution of SKEPT-containing bitumen, the particle size of the dispersed polymer phase is closer to that of the sol. The transition temperature of the bitumen structure from the colloidal solution to the true solution was determined: 1120С for SKEPT-60, and 1020С for SKN-26
ADSORPTION OF IRON(III) IONS FROM SULFURIC ACID SOLUTIONS BY DOWEX G-26 RESIN (Н)
Authors:   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Geidarov A.A. , Abbasova N.I. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Bakhramova Sh.E. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Jabbarova Z.A. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Badalova R.Y. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Alyshanly G.I. ,   M.Nagiyev Institute Catalysis and Inorganic Chemistry, Ministry of Science and Education of the Republic of Azerbaijan
Published: February 2024

The adsorption of iron (III) from sulfuric acid solutions on a strongly acidic cation-exchange resin Dowex G-26 (H) has been studied. The factors influencing the adsorption of iron (III) have been investigated: solution pH, contact duration, adsorbent dose, initial concentration of iron (III) in solution. The obtained results show that Dowex G-26 (H) resin has a high exchange capacity for iron (III) ions from sulfuric acid solutions. Complete adsorption of iron (III) was achieved at pH2 (99%). Based on the experimental results, Langmuir and Freindlich adsorption isotherms have been constructed. Both isotherms fully describe the adsorption of iron(III) by the Dowex G-26 adsorbent. However, a comparison of the Langmuir correlation coefficient (R2=0.9098) with respect to Freundlich (R2=0.9915) shows that the Freundlich isotherm provides a better fit than the Langmuir isotherm. Quantitative and quantitative sorption properties of Dowex G-26 (H) relative to iron (III) have been investigated using scanning electron microscopy (SEM) with energy dispersive spectroscopy (EDS). The maximum adsorption capacity (qm) for iron (III) was 166 mg/g at 250C. It has been shown that Dowex G-26(H) can be recommended as an adsorbent for sorption of Fe(III) from acidic solutions
SOME REGULARITIES OF SORPTION OF CERIUM (III) IONS ON MONOCATIONIC, Na-, and H-FORMS OF CLINOPTYLOLITE
Authors:   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Rahimli M.A.
Published: February 2024

The sorption of cerium (III) ions on Na- and H-forms of clinoptilolite was studied in a wide range of time (30 min  48 hours) and concentrations (0.010.1 N) of CeCl3·7H2O solutions. Ion-exchange equilibrium in the system (S:L) on Na and H-forms of clinoptilolite is achieved, respectively, in 24 and 48 hours. Kinetic (in statics) parameters of Ce(III) ion exchange on clinoptilolite monoforms are calculated. The intradiffusion mechanism of ion exchange has been established. The presented Ce(III) ion exchange isotherms for the Na-form of the zeolite are convex, and the H-forms, with an inflection, which corresponds to the values of the ion exchange constant calculated using the empirical Nikolsky equation (K>1, convex; K<1, concave). The influence of the pH environment on the achievement of the equilibrium sorption capacity of zeolites in monoforms relative to three-charged REE cations, in particular Ce(III), has been revealed