bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of the Implementation of Islamic Boarding School Accounting in Preparing and Presenting Financial Reports at Tarbiyah Takalar Islamic Boarding School Middle School
Authors: Nur Fadillah Safitri  , Muryani Arsal  , Mira Mira
Published: July 2024

The aim of this research is a descriptive qualitative type of research with the aim of finding out the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at the Tarbiyah Takalar Islamic Boarding School Middle School. This sample was taken from Tarbiyah Takalar Islamic Boarding School Middle School. The type of data used in this research is descriptive qualitative data obtained from interviews related to the problem under study. Data collection was carried out by interviews, observation and documentation. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research uses narrative methods, data reduction, data presentation and drawing conclusions. Based on the results of data research using interviews regarding the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at Tarbiyah Takalar Islamic Boarding School Middle School which has been discussed in the previous chapter, the author draws an important conclusion, namely that the financial reports of Tarbiyah Takalar Islamic Boarding School Middle School are not in accordance with Islamic boarding school accounting guidelines. have not identified the assets, liabilities and net assets owned by the Islamic boarding school and the preparation and presentation of the financial reports of the Tarbiyah Takalar Islamic Boarding School are not in accordance with ISAK 35.
The Influence of Hard Skills and Career Development on Employee Performance Achievement at the Makassar City Transportation Service
Authors: Risfayanti Rustam  , Moh Aris Pasigai  , Zalkha Soraya
Published: July 2024

To determine the influence of the Hard Skills and Career Development Towards Employee Performance Achievement At the Makassar City Transportation Department. To analyze this research, the method used is quantitative descriptive with the number of samples taken as many as 89 respondents from the total population as many as 787 people at the Makassar City Transportation Service Using the Slovin formula. The data analysis technique using multiple linear regression and data collection techniques are carried out through observation, questionnaires and documentation. The research results show that the influence of Hard Skills and Career Development on the performance of Makassar City Transportation Service employees positive and significant effect on the performance of Makassar City Transportation Service employees.
The Effect of Financial Literacy and Financial Management on SME Business Performance in Gowa Regency
Authors: Nurul Ilmi  , Abdul Muttalib  , A. Tenri Syahriani
Published: July 2024

The purpose of this study is a type of quantitative research with the aim of determining the effect of financial literacy and financial management on the business performance of SMEs in Gowa Regency. This sample was taken as many as 51 respondents from the number of SMEs without limiting those registered in Disperindag Gowa. The type of data used in this study is quantitative data obtained from questionnaires distributed to SMEs and related to the problem under study. Data collection is carried out by observation and distribution of questionnaires. In this study, the data source used in data collection is primary data. The research instrument used in this study used the Likert scale. Based on the results of data research using the Statistical Package for the Social Science (SPSS) version 29 regarding the influence of financial literacy and financial management on SME business performance in Gowa Regency which has been discussed from the previous chapter, the author draws an important conclusion, namely financial literacy and financial management have a positive and significant effect on SME business performance.
Efektifitas Pembelajaran Berdiferensiasi sebagai Metode Pembelajaran Keterampilan Menulis Bahasa Arab
Authors: Syukriya Aini Ummu
Published: July 2024

Dengan menggunakan metode Penelitian Tindakan (Action Research) yang didasarkan pada jenis pendekatan penelitian kuantitatif eksperimental (al-tajribiyah al-kammiyah) dengan format eksplanatori, penelitian ini berupaya mengungkap keefektifan pembelajaran berdiferensiasi sebagai metode pembelajaran keterampilan menulis bahasa Arab. Pembelajaran berdiferensiasi  merupakan salah satu metode pembelajaran yang memberi keleluasaan pada siswa untuk meningkatkan potensi dirinya sesuai dengan kesiapan belajar, minat, dan profil belajar siswa. Penelitian ini dilaksanakan di SMA Islam P.B. Soedirman Kota Bekasi dengan sumber data siswa sebanyak 120 siswa, dengan mengimplementasikan tiga jenis diferensiasi, yaitu konten, proses, dan produk. Adapun tahapan pembelajaran keterampilan menulis bahasa Arab adalah: 1) tahap pembangunan konteks; 2) tahap pemodelan teks; 3) tahap pembuatan teks secara bersama-sama; 4) tahap pembuatan teks secara mandiri. Berdasarkan analisis uji beda dua sampel berpasangan (paired sample t-test) yang digambarkan melalui perbandingan kemampuan siswa antara sebelum dan sesudah penerapan metode pembelajaran berdiferensiasi, terdapat perbedaan yang signifikan yang cenderung memberikan pengaruh positif.
Meningkatkan Keterampilan Menulis Bahasa Arab Melalui Strategi Pembelajaran Imla’
Authors: Alifia Selviana Agnie Putri  , Taufik Taufik
Published: July 2024

Menulis merupakan keterampilan yang sangat dicari, terutama dalam menulis bahasa Arab. Tentu saja ada aturannya saat menulis bahasa Arab itu sendiri. Kaidah bahasa Arab memuat ketentuan penulisan teks Arab ditinjau dari tingkat ketelitian yang timbul dari aspek nahwu dan sharaf. Ketika belajar bahasa Arab dengan strategi imla’, peserta didik perlu berlatih mendengarkan, mengukur daya ingat, dan berlatih menulis. Imla’ merupakan salah satu keterampilan bahasa Arab yang penting untuk dikuasai siswa. Melalui pembelajaran Imla’ yang efektif, siswa dapat meningkatkan kemampuan menulis huruf Arab secara akurat dan lancar. Tujuan penelitian ini adalah untuk mendeskripsikan strategi pembelajaran imla yang diterapkan di sekolah. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Data penelitian diperoleh dengan mengumpulkan artikel dari berbagai sumber. Strategi pembelajaran imla’ yang diterapkan dinilai sangat efektif dalam meningkatkan kemampuan siswa menulis huruf arab secara akurat dan lancar. Hal ini dibuktikan dengan hasil tes imla’ peserta didik yang menunjukkan peningkatan signifikan.
Security System via LDR
Authors: Hashim Hussain Muhammad Bin , Hussain Dil Mohammad Akbar
Published: July 2024

This thesis presents a hardware design and implementation of a security system that utilized laser beam mechanism alongside light dependent resistor (LDR) sensor with rechargeable battery powered by constant solar energy. In the market nowadays, a wide range type of laser alarms were available each with unique features and specialties. Unfortunately, most of them came with a staggering price and high maintenance cost. Hence, the idea to invent a reasonable low cost laser alarm system is carry out. The aim of this work is to build an eco-friendly laser alarm system using Light Dependent Resistor (LDR) circuit as an alternative product for current market’s laser alarm systems. It compose of two separate main circuits, the laser unit and LDR sensory alarm unit while applying mirror field as connecting medium. The LDR sensor is controlled using Arduino, where the solar system requires 11 hours of charging with minimum 5% capacity battery. The work built has been successfully implemented.
Design and Development of Solar Light Recorder
Authors: Alias Mohd Akmal Syafiq Bin
Published: July 2024

Solar radiation is becoming increasingly appreciated because of its influence on living matter and the feasibility of its application for useful purposes. It is a perpetual source of natural energy that along with other forms of renewable energy. Solar energy is the derived from the sun through the form of solar radiation. To estimate the sun energy, the irradiance (W/m2) with time will be recorded. For accurate total radiation measurement, expensive pyranometer is use. The aim of this work is to develop a simple and cheap solar recorder system that manages to measure the solar intensity by using a cheap solar cell. This device will be built with the microcontroller, LCD display and Bluetooth module. The devices will be able to recorded data and transfer to the PC via Bluetooth.
Design of Finger Bending Measurement System
Authors: Mohamed Rabiatull Ainn Binti
Published: July 2024

Human finger is a flexible, long and thin extension of the hand commonly referred to as the digits. The fingers on the hands correspond to the toes of the feet. Humans have five fingers on each hand and a significant feature in humans is the opposable thumb. Apart from the flexibility of the human fingers which make it such a useful appendage of the hand, there is a high concentration of receptors in the finger which means it is an important sense organ. The boring training processes and a long therapy session that often cause patients to lose motivation to continue therapy may cause the patient to discontinue the rehabilitation process. A sensorized finger bending glove is a device that can be used to measure the level of rehabilitation process with respect to the finger movements using a glove that consists of a flex sensor, Liquid Crystal Display (LCD) and Light Emitting Diode (LED) for a fracture finger patient. The aim of this work is to develop a device that enhances the life of patient to fulfil their life activities such as lifting, gripping and grasping. This glove consists of five flex sensors that are placed on all fingers of glove. Then, these sensors will be used as an input to control the movement of fingers using Arduino Mega. Arduino acts as an interface between the flex sensors with an indicator which are LED and LCD. The glove is controlled based on the movement of flex sensor. The result shows that a sensorized glove can be controlled by patient‟s fingers when there is no bending (0°), red LED will light up. The blue and green LED will light up when patient can bend their fingers at 45° and 90° respectively.
Biometric Attendance System
Authors: Memon Tarique Rafique , Perwaiz Asad , Hussain Altaf , Ahmed Muneeb
Published: July 2024

Every organization whether it be an educational institute or business organization, it has to maintain a proper record for attendance of student or employees for better functioning of organization. The manual attendance system is timing consuming and difficult to maintain for record purpose and to check the record of employees or students. To overcome this problem we have developed a biometric attendance system, in which fingerprint of employees is used for attendance purpose. This would improve accuracy of attendance records and save valuable time.
Development of Harmonic Generation Device
Authors: Raduan Sharifah Nadia Munira bt. Wan , Abdullah M.F.L
Published: July 2024

The aim of the work is to design a harmonic distortion meter measuring the amplitude of the fundamental frequency and the 3rd harmonic. Nowadays an increasing of electronic devices having nonlinear characteristics are used at home and office. While motor drives and commercial power supplies are most often blamed for harmonics, the most likely culprits is the typical commercial power system. Equipment ranging from computers to electronically-ballasted fluorescent lights may be damaged by voltage distortion. Distorted voltage can cause motors to overheat and vibrate excessively. It can also cause damage to the motor shaft. Even non-linear loads are prey to voltage distortion. This work is to build a meter to measure the AC power line 220VAC, through the step down isolation transformer. The meter is built with PIC work board and the full wave rectifier front-end circuit. The developed meter will be able to show or display the value of the 3rd harmonic.), since the 3rdharmonic is the 2nd highest energy from the fundamental component.
Design of Receiver Preamplifier with Bandwidth Adjustment Capabilities
Authors: González Javier Poncela
Published: July 2024

The challenge of communication world today is to create a new environment of wireless links using infrared. This challenge is during new innovation in the design of optical transceivers, because the received optical signal is very weak at the frond-end. This work is to design an infrared optical receiver with bandwidth adjustment capabilities. The measured result show a bandwidth can achieve between 10MHz to 100MHz.
Peak to Average Power Ratio (PAPR) Reduction Technique in Orthogonal Frequency Division Multiplexing (OFDM) Using Block Coding
Authors: Fuad Nur Izwani Binti Mohd
Published: July 2024

Orthogonal Frequency Division Multiplexing (OFDM) signal is considered a good candidate for wireless systems because it offers diversity gain in frequency selective channels. As in other multicarrier schemes, however, OFDM suffers from high peak to average power ratio (PAPR). This is a major drawback of the scheme and ways of minimizing the PAPR have been researched. Block coding scheme is the technique to reduce the peak-to-average power ratio of OFDM signals and also to detect transmission errors. The reason is that in the time domain, a multicarrier signal is the sum of many narrowband signals. At some time instances, this sum is large and at other times is small, which means that the peak value of the signal is substantially larger than the average value. This high PAR is one of the most important implementation challenges that face OFDM, because it reduces the efficiency. The main purpose in this work, is to make a comparison over the PAPR reduction technique using block coding and without block coding. The capability of Block Coding scheme to reduce the Bit Error Rate (BER) in an OFDM system was also measured. The simulation developed in Matlab simulation environment.
Wireless ECG Monitor Using Labview
Authors: Mohammed Nazeri Muhammad Ikram Bin , Abdullah M.F.L
Published: July 2024

Electrocardiogram (ECG) is a diagnostic tool that is used to measure and display the heartbeat. Nowadays, hospitals still use the traditional ECG monitor machine. The traditional ECG monitor machine is still stationary. The hospital staff has to move the machine with its wires from one patient to another. The purpose of this work is to acquire, transmit and display the ECG signal. In this work, it can be divided into two stages. The first stage is how the ECG signal is acquired using electrodes. Electrode is a sensor that is used to collect electrical activity from the heart. Three limb leads, based on Einthoven’s Triangle theory will be used in this work. The signal collected by electrode will be amplified using instrumentation amplifier INA118 with the gain amplification, G = 9. After the first amplification, the signal will go through a band pass filter, which allows frequency from 0.5Hz to 150Hz to pass through. The signal is then amplified, using 741 operational amplifier with gain, G = 51 to boost the signal into more readable signal. The total amplification for the first stage was 459. The signal is then send to ADC for wireless transmission via XBee. In the second stage, the USB port or Serial port of the laptop will be configured using LabVIEW software so that the ECG signal can be received. The LabVIEW software was programmed to receive, read, and display the ECG signal received. The ECG signal is successfully transmitted wirelessly via XBee to a laptop without it losing its characteristic (PQRST wave).
Review Paper on Design of Bit Error Rate Tool for Optical Communication
Authors: Marbukhari Norhaflyza Binti , Abdullah Mohammad Faiz Liew
Published: July 2024

In this paper, the simulation tool for analyzing the bit error rate has been reviewed. The paper discussed the basic concepts and existing work that has been completed in this field. The BER tool in real-time is very expansive needs a lot of effort to design it. This review paper will discuss all pros and cons of existing BER available in the research. Apart from that paper also discussed the roadmap to design the BER in a more efficient manner in comparison to existing work.
Obstacle Avoiding Robot
Authors: Dehraj Tasleem , Tahmina  , Shah Hakim , Dehraj Irfan
Published: July 2024

The rate of accidents involving the vehicles has been increasing, the desperate need of efficient collision avoidance mechanism has observed a high demand in today’s world. In an effort to make our contribution to the society, we have designed an Arduino based obstacle avoidance robot. This robot prevents the moving vehicle from colliding with another physical entity and negates the chances of serious physical injuries.
CHARACTERISTICS OF MODERN BUSINESS CONSULTING SERVICES IN
THE SME SECTOR
Authors: BAGHRYAN Zaven , SHAMKHALOVA Elina , KHACHATRYAN Arsen
Published: July 2024

In the modern world, particularly in developed and developing countries, business consulting services are an integral part of the business environment. The consulting sector, both directly and indirectly, has a positive impact on the SME sector in terms of creating a business environment and providing an advanced knowledge-based business culture. In the field of business consulting, the main overarching problem at both the strategic, tactical and operational levels is to be guided by a model that will allow to fully highlight the development potential of the business idea, the roadmaps for achieving the set goals and, of course, the possible risks, both in the case of newly founded and existing businesses. Studying the international experience of business planning in the field of SMEs and the approaches used in the market, the traditional, Canvas and One-Page models of business planning have received attention. The above mentioned three models are generally highly efficient, but they have tangible problems from the point of view of consulting support, from the point of view of planning business ideas and ensuring their performance in the market. Taking all that into account, the article presents a new model of business planning developed with mixed solutions in accordance with the characteristics of the SME sector in the form of a scientific innovation.
BANKING STABILITY MODELLING FOR ARMENIA: DECISION TREE
APPROACH
Authors: MINASYAN Davit
Published: July 2024

In the following article is presented methodology for modelling the banking stability of
the Republic of Armenia, using decision tree models. As a measure of banking stability is suggested banking Z-score, which indicates how the banking system is close to default.
For evaluating the model, 47 factors are included from real, financial and foreign sectors
of the economy. For considering the lagged impact of factors on the dependent variable,
apart from base values the first 2 lags of independent variables are included in the model.
The proper lag is decided by estimating a VAR model. In the result, the model’s feature
importance scores show, that Armenian banking stability is mainly impacted by net import, inflation rate, previous lags of the dependent variable: which is state of the banking stability in previous period, investment indicators of individuals, exchange rate of Euro/AMD, as well as cryptocurrency price fluctuations. It is justified that the chosen
methodology and variables are efficient for predicting the banking stability of Armenia,
by giving small standard errors and accurate predictions. Also, including the previous
lags of the variables improves the model predictive power. Apart from that, it is proved
that the Z-score can be used as the measure of banking stability, and due to the availability of monthly data, act as a dependent variable to model the banking system’s resilience to the shocks and key factors responsible for the stability
STRENGTHENING THE CUSTOMS AND ROAD FACILITIES TO EXPAND
THE TRADE OF FOODSTUFFS AND AGRICULTURAL PRODUCTS
Authors: ADKANIAN Alireza Arik , SARGSYAN Nairi , KHOSRAVI Meysam
Published: July 2024

One of the ways of cooperation and increasing the promotion of agriculture is to establish a special virtual network for the development of online buying and selling of agricultural products between Iran and Armenia. In this way, products can be bought and
sold daily between merchants at any time, and proper information about the needs of both
parties is obtained. Iran’s transit roads offer numerous advantages for transportation, including faster travel times, reduced congestion, and also lower transportation costs. These roads play a significant role in trade and commerce, connecting different regions and facilitating the country’s economic growth. Additionally, transit roads provide access to remote areas, improving access to essential services such as healthcare and education, and contributing to the development of surrounding regions.
ASSESSMENT OF THE IMPACT OF ECONOMIC RELATIONS IN FOREIGN
TRADE WITH MAIN PARTNER COUNTRIES ON ARMENIA'S GDP
Authors: KHARATYAN Alvard , PARSYAN Astghik
Published: July 2024

The paper analyzed the foreign trade and economic relations of RA with 13 main partner
countries. In the post-Soviet period, these ties developed with Belarus, Georgia, the Russian Federation, Iran and Kazakhstan, and the development of ties with other countries showed different trends. In order to assess the impact of the trade relations of the main partner countries on the GDP of Armenia, a panel data model was built
based on the annual data of 1995-2022. The following hypotheses were proposed
and verified: “Increasing trade volume with key partner countries contributes to
the growth of Armenia's GDP” and “GDP growth of key partner countries contributes to the growth of Armenia's GDP”. Using the Hausman test, the Random Effect model was selected from the Fixed Effect model and Random Effect model alternatives. According to the results of the model, a one percent increase in the growth rate of exports contributes to an increase in the growth rate of the nominal GDP of RA by 0.02 percent, and a 1 percent increase in the growth rate of imports contributes to an increase in the growth rate of the RA GDP by 0.07 percent. An increase in per capita gross domestic product of foreign countries contributes to the growth of Armenia's nominal GDP. A prediction was made based on the model.
ABOUT THE NEED TO ENSURE ETHICAL AND IDEOLOGICAL PUBLIC
AND STATE ADMINISTRATION
Authors: ZALINYAN Ashot
Published: July 2024

The work is devoted to the need to implement public administration on a clearly formulated ideological basis, to some mechanisms for its implementation. The work examines international experience in its implementation. Separate tools are presented for the implementation of public administration with a moral ideology and, on this basis, the possibility of forming a community of public/civil servants. The provision of moral-ideological state governance is necessary to center the society through education, enlightenment and spiritual production in the hands of those who make money a mere means, not an ideology of worship.
ECONOMIC DRIVERS OF POLITICAL CHANGE: ARMENIA BETWEEN THE
PAST AND THE FUTURE
Authors: MANASSERIAN Tatoul
Published: July 2024

Currently the Armenian government is trying to change the foreign policy vision and
make a shift from strategic partnership with Russia to a partnership with the European
Union and the United States. However, this political move contradicts to economic trends
and existing drivers of economic growth in Armenia. The impressive economic growth of
last decade clearly indicates the growing dependence of Armenia from economic integration in the Eurasian Economic Union. According to many leaders of today’s political elite in Armenia, there is no alternative to the strategic partnership with Russia to ensure economic security, economic growth and to the improvement of social welfare in Armenia.
In addition, no concrete resources are generated to maintain the same path of
growth and economic resilience of the nation while making a transition to the
partnership with the West. Thus, we may conclude that the national interests of
Armenia require gradual diversification of economic and political partners, not an
overnight shift from one polar to another. Also, contemporary tools and methods
of economic diplomacy might be extremely demanded to coordinate existing human, financial and other resources of the nation to improve the level of competetiveness of the Armenian economy and ensure proper level of economic security.
MODERNIZATION OF SOCIAL PARTNERSHIP CAPACITIES IN THE
CONTEXT OF RA PUBLIC POLICY DEVELOPMENT
Authors: MELIKYAN Armen , SARGSYAN Nairi
Published: July 2024

The modernization of social partnership in Armenia indicates that systems involving the
mechanism of protection of the interests of all parties are introduced into business
relations, legal and practical platforms for the expression of pluralism are formed. Considering the transformation of social partnership in RA as a key goal, it is difficult to
imagine that we will succeed if the current policies do not lead to the fact that the individual realizes his individual social responsibility, and it is under this realization that
the model of collective social partnership is formed, or is willing to engage in that model
to enter the co-op platform. With the modernization of public policy, we find that new
operational models of decentralization will emerge. Policy effectiveness will be enhanced
through successful action planning and delegation of authority
ASSESSMENT OF RISKS OF NET FISH FARMING DEVELOPMENT
IN LAKE SEVAN, RA
Authors: GRIGORYAN Nelly , HOVHANNISYAN Marianna
Published: July 2024

Fish farming in mesh ponds is a means of countering emerging threats and a more effecttive way to develop intensive fishing. This makes it possible to economically use water, the environment, and minimize the environmental recycling system. At the same time, a number of environmental risks arise, especially qualitative changes in the waters of Lake Sevan, genetic changes in endemic fish species, conflict of stakeholders, therefore, the article also proposed the main possible ways to reduce risks. As a scientific novelty, it was proposed to consider the main ways to reduce the negative risks of the development of net fishing by creating centralized systems for the chain of breeding, processing and sale of fish products, organizing local production of equipment used on net farms, and local production of fish feed.
THE NECESSITY OF INVOLVING AND EXPLOITING ALTERNATIVE
ROADS IN RA AGRO-LOGISTIC SYSTEM
Authors: GHLIJYAN Tigran
Published: July 2024

The problems existing in the RA agro-logistic system are numerous and diverse, which
are caused not only by the geographical position and geopolitical developments of the
Republic of Armenia, but also by the lack of diversity in the organization of cargo
transportation in this field. Taking into account that in the total volume of cargo transportation of the country, road transport makes up more than 70% in 2022, the identification and exploitation of optimal alternative roads is more than important. In this article, it is proposed to use the Black Sea ports as an alternative, through which a significant amount of cargo will be transported in both directions to the Russian Federation and a number of European countries. Although these waterways will be inferior to traditional land routes from a financial point of view, the mentioned alternative routes will primarily solve the food security problems of RA, as well as open up wide perspectives for both resident and foreign business entities to expand their scope of activities.
DYNAMICS AND DEVELOPMENT TRENDS OF THE INTERNATIONAL
MONEY TRANSFERS IN THE REPUBLIC OF ARMENIA
Authors: TONIKYAN Arman
Published: July 2024

The importance of the study of international remittances is justified by the fact that they
are important in revealing cause-and-effect relationships in the context of evaluating the
development trends of the RA economy, so the article aims to comprehensively analyze
the dynamics of international remittances in Armenia. Within the framework of the issues comming from the purpose of the research, the essence of the concept of "international money transfer" was presented in the article, the main goals of international money transfers have been distinguished, the factors that influence the choice of the option of making an international money transfer have been referred to, the dynamics of the international money transfers of the Aremenian commercial banks have been studied by analyzing cause-effect relationships, the index of the ratio of remittance inflow to GDP has been calculated, the factors determining the development trends of international remittances have been presented. For the research, the methods based on mathematical formula calculations, comparison of statistical deviations and logical reasoning have been used in the scientific paper. At the end of the article, main points have been listed as a conclusion, which can be basis for making professional justified judgments and processing development scenarios for international remittance within theorical and practical researches.
MACROECONOMIC IMPACTS OF PERSONAL INCOME TAX IN THE
CONTEXT OF INCLUSIVE DISTRIBUTION OF INCOME AND OVERCOMING
INEQUALITYV
Authors: MARGARYAN Andranik
Published: July 2024

The article examines the issues of the generation and distribution of labor income in the
Republic of Armenia in the context of the experience and witnessed results of the application of various personal income tax regimes, particularly flat and progressive taxation systems. Based on the analysis of official statistics, main trends of inequality were observed, based on a number of tools used in scientific analysis: the Gini and Palma coefficients, as well as the Theil index. From the results of the study, it was found that the level of inequality in the country has decreased to some extent in the last two decades. At the same time, within the framework of the research, a simulation analysis was carried out and the methods of calculating the Lorenz curve and the Gini coefficient from the wellknown theoretical approaches to inequality assessment were applied in the case of flat and progressive taxation, using the personal income tax database of the RA State Re-venue Committee. Based on this method, as a result of the analysis, it was found that only the progressive taxation system has a certain positive impact in terms of alleviating in-come inequality, while the effect of flat taxation is insignificant.V
CONTRADICTIONS OF INTERSTATE LEGISLATION REGULATING THE
SECTOR OF LOCAL SELF-GOVERNMENT IN THE CONTEXT OF CURRENT
CONSTITUTIONAL REGULATIONS
Authors: SHAKARYAN Tamara , PETROSYAN Vahagn
Published: July 2024

This article is dedicated to the main provisions of the local self-government provided by
the Constitution of the Republic of Armenia, which were not expressed or fully implemented at the level of the national legislation of the Republic of Armenia. The main
goal of the article is to identify and highlight the legal contradictions between the Constitution and the Law on Local Self-Government, to present the constitutional norms that have not been implemented in domestic legislative acts. The article specifically refers to the legislative contradictions between the Constitution of the Republic of Armenia and the Law "On Local Self-Government", restrictions on the activities of communities and their local self-government bodies, as well as the need to eliminate them. These issues were also discussed in the light of the provisions of the European Charter of Local SelfGovernment, emphasizing the principle of exclusivity and completeness of the powers of local self-government bodies. In the article, according to individual components, the legal entity of public law, listening to the opinion of the community during the merger or division of communities, community problems and the powers of local self-government bodies, the status of the "Local Self-Government" law, the responsibility of the community leader before the council of elders, and the sources of financing defined for the purpose of solving the community's mandatory problems were presented, legal and professional control toolkits and the constitutional regulations defined in terms of inter-community associations and the problems of their implementation at the legislative level. In that context, the article made specific recommendations to improve the current legislation regulating the local self government sector.
FUNDAMENTALS OF THE RELATIONSHIP BETWEEN INTELLECTUAL
CAPITAL AND INNOVATION
Authors: OGANOV Sergo
Published: July 2024

Current trends in market globalization, ever-changing economic environments create
challenges for companies to increase their competitive advantages through internally generated intangible assets, in order to gain advantages in competitive market conditions, the study of intellectual capital and innovation as competitive differentiating factors becomes relevant. Taking into account the latter, the study of the concepts of intellectual capital and innovation and the identification of their interactions becomes relevant. In relation to the above, this article discusses the components of intellectual capital that promote innovation. The purpose of the article is to present the collaborative foundations and effects of innovation and intellectual capital. The article examines the concept of intellectual capital and its component elements, considers the localization of their sub-components in the context of innovations. In this article, the nature of dynamic developments and trends in the management of intellectual capital and implementation of innovations has been revealed, based on the inevitable necessity of economic developments. It is becoming clear that intellectual capital and innovation have a symbiotic relationship, each influencing the other. Intellectual capital refers to a
company's intangible assets, including knowledge, experience, skills, patents, trademarks, and organizational processes. Innovation, on the other hand, involves the
creation and implementation of new ideas, goods, processes or services that bring
about positive change.In the framework of the research work, an analysis of theoretical material was performed, such research methods as content analysis of documents, analysis method were used. Conducted studies allow us to draw conclusions, the positive organization of intellectual capital and innovation interactions
is an important necessity, which at the same time gives a competitive advantage.
Exploring Effective Teaching Approaches in Physics: Insights from Khan-Charbagh District High Schools
Authors: Saqif Abdul Jabar , Rasooli Naweed Rahyab , Nazari Yalda
Published: July 2024

The objective of this study is to analyze the quality of physics education in the schools located in the Khan-Charbagh district of Faryab. This study utilized a quantitative approach with a survey methodology. A sample of 20 students and seven teachers was picked at random from four high schools in Khan-Charbagh: Rahman QulShahid High School, Khan-Charbagh High School, Chakman High School, and Uchtipah High School. In this study, we employed a questionnaire as the primary tool for data collecting and performed the analysis of the findings using SPSS. The results indicated that both educators and students in the Khan-Charbagh district of Faryab high schools encounter substantial challenges in the instruction of physics. The obstacles encompass a dearth of proficient educators, a restricted focus on problem-solving, a deficiency in access to instructional resources, and a scarcity of scientific courses and programs for physics classes.
Cuidados Paliativos e as percepções nos três níveis de atenção à saúde: conhecendo e refletindo
Authors: Brandão Elma Galdino , Araújo Patrícia Kelly Tito , Coelho Denise Falcão Costa , Flausino Juliana Marcela , Santos Paula Gabriella Pereira dos , Nascimento Nathalia Claudino do , Ferreira Jéssica Leny Gomes
Published: July 2024

Introdução: Os cuidados paliativos (CP) compreendem uma filosofia, um modo de cuidar, que preza o cuidado da pessoa em detrimento das ações voltadas para a cura da doença. Objetivo: avaliar os cuidados paliativos nos três níveis de saúde. Metodologia: Pesquisa de revisão integrativa da literatura, guiada pelas seguintes etapas: construção da questão de pesquisa; delimitação dos critérios de inclusão e exclusão; escolha das bases de dados; busca e seleção dos estudos; análise e exposição dos resultados. Resultados e Discussão: Foram identificados 300 estudos, depois da aplicação do critério de inclusão do idioma, permanecendo os 90 estudos, e em seguida a leitura dos títulos, nos quais foram excluídos 210 artigos, por não estarem relacionados ao objetivo deste artigo. Houve a leitura dos resumos dos 210 artigos selecionados a partir da análise dos títulos e somente aqueles dentro dos critérios de inclusão tiveram os resumos investigados. Após isso, permaneceram a quantidade de artigos citadas anteriormente, que foram lidos integralmente. Foram selecionados 9 artigos para compor a pesquisa.  Conclusão: Sendo assim, concluímos que os cuidados paliativos por mais que sejam uma temática atual e extremamente necessária visando uma qualidade de vida na terminalidade, o conhecimento técnico-científico ainda é bastante limitado, todavia o objetivo do trabalho foi alcançado evidenciando a assistência hospitalar, primária e domiciliar.
Flexural buckling of aluminium columns - Research review
Authors: Čudina Ivan , Skejić Davor
Published: July 2024

The use of aluminium lags behind other materials partially due to a lack of design standards in the past. That problem was solved with the development of new standards for the design of aluminium structures. The aluminium column design procedure implies flexural buckling verification, and Eurocode 9 provides design procedures for extruded and welded columns. Due to a lack of recent studies, the design procedure for longitudinally welded columns was based on experimental research conducted more than 40 years ago. An experimental study and detailed numerical analysis of longitudinally welded aluminium columns is required to assess the accuracy of the current design procedure.
Calidad de los entornos para la infancia temprana en relación con el desarrollo del lenguaje en niños de 4 años.
Authors: De la Cadena-Sáenz Yanira Belén , Tejada-Sierra Andrea Cristina , Maila de la Cruz Génesis Michelle
Published: July 2024

El estudio analizó la calidad de los ambientes en centros de desarrollo infantil y su influencia en el desarrollo del lenguaje en niños de cuatro años. La introducción destaca la importancia de entornos adecuados en centros infantiles para el desarrollo integral de los niños. El estudio utilizó un enfoque cuantitativo, con una muestra de 134 niños de nueve centros, evaluando la calidad del ambiente con la escala ECERS-R y el desarrollo del lenguaje con la prueba PLON-R. Los resultados mostraron que "Casita de Juegos", "Mundo de Juguete" y "Mundo Infantil" tienen niveles de calidad "Mínimos", mientras que "Pequeños Exploradores" tiene un nivel "Bueno". En subescalas de ECERS-R como "Espacios y muebles" y "Rutinas de cuidado personal", algunos centros cumplieron con los estándares mínimos, pero otros mostraron deficiencias significativas. En cuanto al desarrollo del lenguaje, el 30% de los niños presentó un nivel "Normal", el 31% "Necesita mejorar" y el 39% mostró un "Retraso". Las subpruebas de PLON-R, incluyendo "Forma", "Contenido" y "Uso", reflejaron que muchos niños enfrentan dificultades lingüísticas. El análisis por centros indicó que "Casita de Juegos" y "Mundo de Juguete" necesitan mejoras en varias áreas, mientras que "Pequeños Exploradores" mostró mejores resultados. El estudio subraya la necesidad de mejorar la calidad de los entornos educativos para apoyar el desarrollo lingüístico y cognitivo de los niños.
Web-Based Work Practice Report Guidance Management Information System in Schools Using the Waterfall Method
Authors: Markani  , Juli Wanda  , Listia Utami  , Tamra  , Liam Johnson
Published: July 2024

In the current digital era, managing guidance on Field Work Practice (PKL) reports at SMKN 5 Takalar requires a more structured and efficient system. Conventional methods often lead to ambiguity in communication and scheduling, as well as a lack of good documentation. This research aims to develop a web-based PKL report guidance management information system at SMKN 5 Takalar using the Waterfall method, which includes the stages of needs analysis, design, implementation, testing, and maintenance. This system is designed to overcome the problems of lack of clarity in communication, scheduling, and lack of good documentation in guidance on PKL reports. The research results show that this system is able to make the guidance process more structured with interpretation results of 94%, well documented, and efficient. The features provided facilitate communication between students and teachers, track guidance progress, and improve the quality of PKL reports. Apart from that, this system also optimizes the arrangement of meeting schedules between supervising teachers and students, making it more efficient and structured. Thus, it is hoped that this web-based PKL reports guidance management information system can be an effective solution to overcome the problems faced in the PKL guidance process at SMKN 5 Takalar.
Effect of Family, School, Environment and Personality Factors on Career Awareness and Preference of Secondary School Students in Niger State
Authors: Mohammed Mohammed Ndagi  , Ibrahim Abdulrahman  , Habiba Muhammad Enagi  , Dauda Adamu Abubakar
Published: July 2024

One of the most challenging issues faced by school leavers is their frequent disappointment with the available job opportunities in the labor market. This often results from not meeting the minimum academic requirements for jobs or realizing too late that they have made poor career choices due to a lack of career awareness. This research aims to investigate the effects of family, school, environment, and personality factors on the career awareness of secondary school students. Primary data were collected by the researcher from seven secondary schools across four educational zones in Niger State, Nigeria, including Minna, Kontagora, Bida, and Suleja. The study employed two research instruments, the Career Awareness Rating Scale and the Career Preference Factor Rating Scale, administered to 382 students, consisting of 212 males and 117 females. Pearson Product-Moment Correlation, mean, and standard deviation were used to analyze the research questions. The findings reveal a significant impact of family, school, environment, and personality on career preference and career awareness among secondary school students. It is recommended, among other things, that counselors should actively engage in providing guidance to parents about the factors influencing their children's career preferences.
Nexus of Big Data and Big Data Analytics for Managerial Business Decision-Making: A Systematic Review Analysis
Authors: Didas Matendo , Chali Frederick , Elisa Noe
Published: July 2024

The growing usage of big data and big data analytics in business has prompted academics and professionals to widen their examination of their implications in business decision-making procedures.  Until now, academics and business leaders have concentrated solely on the technical components of big data and analytics, ignoring the impact they have on the effectiveness of commercial decision-making systems. To begin, this paper intends to review the literature on the study of the relationship between the use of big data and big data analytics for its effectiveness in business industrial decision-making systems. Second, it gives important facts to assess whether big data and big data analytics catalyze the deployment of sophisticated business intelligence and informed decision-making representations. In this regard, the paper identifies the essential concerns that underpin the business-driven decision-making processes such as efficiency, and preciseness among others. Fundamentally, the current work contributes to the literature on big data and big data analytics for business-driven decision-making in both a theoretical fashion and provides a shot for future agenda possibilities to develop knowledge in this area.
The Level of Knowledge Regarding Dengue Hemorrhagic Fever
Authors: Oktaviana Elisa
Published: July 2024

Objective: The primary objective of this study is to assess the level of knowledge regarding dengue hemorrhagic fever (DHF) within the Tanjung Karang Community Health Center's operational jurisdiction.
Method: The research employed an analytical-descriptive approach. The study population comprised individuals residing in the Tanjung Karang Community Health Center area who had encountered dengue fever. The total number of reported dengue fever cases within the Tanjung Karang Community Health Center's operational boundary, spanning six sub-districts from January 2021 to August 2022, amounted to 96 cases. Utilizing the Slovin formula with a margin of error set at 0.05, the calculated sample size was 77.
Results: Findings revealed that 39 individuals (50.6%) exhibited sufficient knowledge of preventive measures against DHF. Subsequently, 20 participants (26.0%) demonstrated good knowledge of preventative strategies, while 18 individuals (23.4%) displayed a lower level of awareness regarding DHF prevention efforts.
Conclusion: The study findings revealed varying levels of knowledge among participants regarding prevention efforts for dengue hemorrhagic fever. These results underscore the importance of continuous education and awareness initiatives to enhance community knowledge and promote effective prevention strategies.
Parental Mediation to Reduce Device Addiction in Children with Emotional Disorders: A Case Study
Authors: Firmansyah Andan , Putri Julia
Published: July 2024

Objective: This case study aims to provide direct nursing care to children experiencing emotional disturbances due to gadget addiction through parental mediation in the city of Banjar.
Method: The research methodology employed in this study is descriptive analysis, utilizing a case study approach to provide an objective assessment of the client's condition. The study focused solely on one subject, Patient An. R, who experienced emotional issues stemming from gadget addiction in Banjar City. The initial day involved conducting an assessment to determine the extent of gadget addiction and the client's emotional disturbances, educating the family on parental mediation techniques, and conducting a physical examination, which revealed no issues. Subsequent days involved monitoring changes in the client's device use intensity and emotional state. The final day assessed the effectiveness of the parental mediation intervention implemented by the family through data collection methods including interviews, observation, physical examinations, and documentation reviews.
Results: The findings from the case study review phase indicated that the client exhibited emotional disturbances due to gadget addiction. The intervention utilized to reduce gadget addiction involved parental mediation, employing parental strategies to monitor device usage. Over a 3-day period, the child was encouraged to reduce daily device use duration, resulting in a successful reduction from 3-5 hours per day to 1-2 hours per day.
Conclusion: Following the 3-day parental mediation intervention from June 18–20, 2023, the client's device use intensity aligned with the desired outcomes. Positive changes observed included decreased behavior of ignoring family members, enhanced communication among family members, and a reduction in aggressive behavior. Evaluation results indicated the resolution of one nursing diagnosis as planned. Despite the client's emotional disorder due to gadget addiction, the intervention had a positive impact, significantly reducing device usage from 3-5 hours to 1-2 hours per day.