bluuebunny/crossref_metadata_2025 huggingface dataset:
Understanding and simulating cropland and non-cropland burning in Europe using the BASE (Burnt Area Simulator for Europe) model
Authors: Forrest Matthew , Hetzer Jessica , Billing Maik , Bowring Simon P. K. , Kosczor Eric , Oberhagemann Luke , Perkins Oliver , Warren Dan , Arrogante-Funes Fátima , Thonicke Kirsten , Hickler Thomas
Published: August 2024

Abstract. Fire interacts with many parts of the Earth system. However, its drivers are myriad and complex, interacting differently in different regions depending on prevailing climate regimes, vegetation types, socioeconomic development, and land use and management. Europe is facing strong increases in projected meteorological fire danger as a consequence of climate change, and has experienced extreme fire seasons and events in recent years. Here, we focus on understanding and simulating burnt area across a European study domain using remote sensing data and Generalised Linear Models (GLMs). We first examined fire occurrence across land cover types and found that all non-cropland vegetation types (NCV, comprising 26 % of burnt area) burned with similar spatial and temporal patterns, which were very distinct from those in croplands (74 % of burned area). We then used GLMs to predict cropland and NCV burnt area at ~9x9 km and monthly spatial and temporal resolution, respectively, which together we termed BASE (Burnt Area Simulator for Europe). Compared to satellite burned area products, BASE effectively captured the general spatial and temporal patterns of burning, explaining 32 % (NCV) and 36 % (cropland) of the deviance, and gave similar performance of state-of-the-art global fire models. The most important drivers were fire weather and monthly indices derived from gross primary productivity, followed by coarse socioeconomic indicators and vegetation properties. Crucially, we found that the drivers of cropland and NCV burning were very different, highlighting the importance of simulating burning in different land cover types separately. Through the choice of predictor variables, BASE was designed for coupling with dynamic vegetation and Earth System models, and thus enabling future projections. In particular, the strong model skill of BASE when reproducing seasonal and interannual dynamics of NCV burning (i.e. temporally evolving wildfire risk), and the novel inclusion of cropland burning, recommend it for this purpose. In addition to this, the BASE framework may serve as a basis for further studies using additional predictors to further elucidate drivers of fire in Europe. Through these applications, we suggest BASE may be a useful tool for understanding, and therefore adapting to, the increasing fire risk in Europe.
Gradual drying of permafrost peat decreases carbon dioxide in drier peat plateaus but not in wetter fens and bogs
Authors: Spiller Aelis , Kallenbach Cynthia M. , Burnett Melanie S. , Olefeldt David , Schulze Christopher , Maranger Roxane , Douglas Peter M. J.
Published: August 2024

Abstract. Permafrost thawing of northern peatlands can cause local collapse of peat plateaus into much wetter thermokarst bogs and fens, dominated by Sphagnum mosses and graminoids, respectively. However, permafrost thaw can also improve landscape drainage and thus lead to regional drying of peatlands. How gradual drying of these thawing permafrost peatlands affects the subsequent microbial production of carbon dioxide (CO2) and nitrous oxide (N2O) is uncertain because of landscape heterogeneity in moisture, peat quality, and vegetation. Here, we collected near-surface peat samples (5–20 cm) from Alberta, Canada, across transects representing a thaw gradient from peat plateaus to a fen or bog. We incubated the samples for two weeks at either field moisture conditions or under gradual drying, which reduced moisture by ~80 %. Only the fen sites, which had high moisture and % total N, produced N2O (0.06−6.7 μg N2O-N g-1 dry peat) but were unaffected by the drying treatments. Peat CO2 production was greatest from the fen and the youngest stage of the thermokarst bog despite having the most water-saturated field conditions, likely reflecting their more labile plant inputs and, thus more decomposable peat. We found that CO2 respiration was enhanced by drying in relatively wet sites like the fens and young bog but was suppressed by drying in relatively drier peat plateaus. Further, gradual drying increased 13C-CO2 respiration, suggesting a possible shift to more decomposed, older C being lost with peat drying. Our study thus suggests that future peat CO2 and N2O production from peatlands will depend on whether peat plateaus thaw into fens or bogs and on their diverging responses of peat respiration to more moisture-limited conditions.
Reseña. Alejandra González Ortega. Vitral. Espacio Sol, 2023
Authors: Pinto Carvacho Karem
Published: August 2024

Reseña Vitral
Psychosocial and emotional well-being of Syrian refugee children and adolescents in Jordan: In-camp versus out-of-camp comparative analysis
Authors: Yonis Othman B. , Khader Yousef , Taha Hana , Al-Madhwahi Ahmed , Khudair Sara A. , Tanaka Eizaburo , Al Nsour Mohannad
Published: August 2024

There is a notable gap in understanding how different living arrangements influence the psychosocial and emotional well-being of Syrian refugee children and adolescents. Moreover, limited literature exists on the comparison between in-camp and out-of-camp living situations. The aim of this study was to compare the psychosocial and emotional status between camp and non-camp Syrian refugee children and adolescents living in Jordan. A nationwide school survey was conducted in Jordan from December 2022 to April 2023 and targeted children (8–11 years) and adolescents (12–18 years), encompassing Jordanians, Syrians, and Palestinians, both in camps (camp refugees) and urban areas (urban refugees). In this paper, the analysis was limited to Syrian refugees.  A total of 1,420 children and 1,249 adolescents were included. Children in camps had higher rates of hyperactivity (12.7% vs 8.3%) and total difficulties (19.3% vs 13.9%) compared to urban dwellers. However, they had lower rates of bedtime problems (12.8% vs 17.0%) and problematic internet use (19.9% vs 34.8%). Camp adolescents had higher rates of separation anxiety disorder (44.0% vs 37.8%) and conduct problems (22.2% vs 15.0%), but lower rates of poor physical functioning (43.3% vs 52.3%) compared to urban adolescents. Adjusted analysis showed lower odds of generalized anxiety disorder (OR=0.59), problematic internet use (OR=0.39), and bedtime problems (OR=0.67) for camp children. However, they had higher odds of emotional symptoms (OR=1.47), hyperactivity (OR=2.08), and overall difficulties (OR=1.50). Camp adolescents had higher odds of overall difficulties (OR=1.49) but lower odds of poor physical functioning (OR=0.67) compared to urban adolescents. In conclusion, children in refugee camps had lower rates of problematic internet use and bedtime issues but higher rates of hyperactivity and overall difficulties than urban children. Similarly, camp adolescents faced more total difficulties but reported better physical functioning than their urban peers. The complex interplay between living conditions and well-being underscores the need for tailored mental health interventions for displaced populations.
Maharah Qira’ah Assessment Innovation with Receptive Active Language Competency Test
Authors: Mustika Dewi Azzaria Mida , Baroroh R. Umi
Published: August 2024

Evaluation of teaching materials shows that the presentation is systematic, coherent, consistent and balanced between chapters. In terms of supporters, the presentation does not contain a complete list of supporters, there are deficiencies in the evaluation of maharah qira'ah. The purpose of reading is to understand the text being read and the content of the text gives meaning to the reader. The purpose of this study is to see the assessment of Arabic textbooks in 2020 published by the Ministry of Religious Affairs of the Republic of Indonesia in accordance with the criteria for learning maharah qiraah. The method used in this research is a literature study with a descriptive qualitative approach. The source of the data obtained comes from class VIII Arabic textbooks in 2020 published by the Ministry of Religious Affairs of the Republic of Indonesia as well as journals, books, and so on. Data analysis techniques by collecting and interpreting data then describing it. The results of this study state that maharah assessment has not provided a form of test that describes understanding for readers both orally and in writing. So, it is good that maharah kitabah in class VIII Arabic textbooks in 2020 published by the Indonesian Ministry of Religious Affairs needs to improve their assessment techniques.
The Information Technology's Impact on English Learning
Authors: Bukit Herawati
Published: August 2024

Learning English could be greatly enhanced by Information Technology (IT). The function of IT in the context of learning English is covered in this article, along with topics such as multimedia-based learning, communication and cooperation, e-assessment, and independent learning. To gather the most recent data regarding the function of IT in English language learning, a literature review methodology is employed. The study's findings demonstrated that IT makes learning resources easily accessible, helps with English language learning applications, enhances the quality of learning with multimedia content, permits international communication and teamwork, makes evaluation and feedback procedures easier, and promotes independent learning. In summary, information technology significantly enhances the process of learning English.
Keywords : Information_Technology; Impact; English_Learning
Tradition of Writing Arbain in Turkish Literature: on the Example of “Arbain” by Alisher Navoi and Muslikhiddin Mustafa Akhtari
Authors: Yusupova Dilnavoz ,   Tashkent State University of Uzbek Language and Literature named after Alisher Navoi.
Published: August 2024

This article talks about the tradition of hadith writing in Eastern Muslim literature. This tradition, which began in Turkish literature with Alisher Navoi, continued in Azerbaijani literature with the work of Muhammad Fuzuli “Forty Hadiths”. In the 16th century, Muslihiddin Mustafa Akhtari also responded to this tradition in Ottoman-Turkish literature and created his work “The Book of Forty Hadiths”. The article compares this work of Akhtari with “Arbain” by Alisher Navoi and explores the common and different aspects of both works. If Navoi used the poetic form of kitaa for the artistic interpretation of hadiths, then Akhtari’s quatrains were written in the form of mutually rhyming mesnevi. Navoi chose the hafif meter to express hadiths, and in Akhtari’s quatrains the ramal meter was used, expressing the capabilities of the Turkish language in a simplified form. The author of the article also finds out that eighteen hadiths in the works of Alisher Navoi and Muslihiddin Mustafa Akhtari are common in content.
Linguistic Characteristics of the Naziraz Ghazals and Tahmis Written by Afghanistan Poet Alim Labib to Nevai Poems
Authors: OZTURK Ridvan ,   Necmettin Erbakan University.
Published: August 2024

Uzbeks are one of the most populous Turkic peoples. Uzbeks today live not only in Uzbekistan but also in many other countries. Afghanistan is one of these countries. In the 15th century, Ali Shir Navoi lived in the Herat region of Afghanistan and his poems written in Turkic are still read and understood in this region, and even nazir ghazals are written to his gha- zals. In addition, tahmis are also made by adding verses to his ghazals. In this article, we will identify the ghazals and tahmis written by Afghan Uzbek poet Âlim Labib to Ali Shir Navaî’s poems and compa- re them with Navaî’s poems in terms of language and style. In addition, based on Âlim Labib’s poems, we will point out some differences of Afghan Uzbek from Ali Shir Navoi’s language and standard Uzbekistan Uzbek.
Wartość "Wartości niczego"
Authors: Bukraba-Rylska Izabella
Published: August 2024

Recenzja książki Raja Patela Wartość niczego, MUZA SA, Warszawa 2010, s. 259.
Typologia wiejskich obszarów peryferyjnych pod względem anatomii struktury społeczno-gospodarczej
Authors: Stanny Monika
Published: August 2024

W niniejszym artykule podjęta została próba wyznaczenia wiejskich obszarów peryferyjnych w Polsce oraz ich sklasyfikowania pod względem struktury społeczno-gospodarczej. W ten sposób rozpoznane zostały cechy rozwojowe w regionach peryferyjnych, które powinny być bazą do kształtowania lokalnych strategii rozwoju, zasadniczo opartych na czynnikach wewnętrznych (zgodnie z koncepcją rozwoju endogenicznego).
Sprzedaż jako dominująca forma rozdysponowania trwałego zasobu własności rolnej Skarbu Państwa
Authors: Nawrocki Tomasz , Podgórski Bogdan
Published: August 2024

W artykule podjęto próbę przedstawienia dotychczasowych działań ANR w zakresie realizacji zadań ustawowych, w tym rozdysponowania nieruchomości. Od początku działalności ANR trwale rozdysponowała 2,6 mln ha. Dominującą formą rozdysponowania gruntów jest sprzedaż. Pozostające 2,1 mln ha podlega dalszym procesom prywatyzacji, grunty do sprzedaży pochodzą głównie z dzierżawy, która każdego roku pomniejsza się średnio o 100 tys. ha. Analizę przeprowadzono na podstawie danych pochodzących głównie z raportów z działalności Agencji Nieruchomości Rolnych, opracowań wewnętrznych i dostępnej literatury przedmiotu. Zaprezentowane wyniki świadczą o dużym zaangażowaniu ANR w proces trwałego rozdysponowania nieruchomości, przy istniejących ograniczeniach dotyczących Zasobu WRSP.
Rolnictwo Ukrainy w procesie przemian systemowych
Authors: Dzun Włodzimierz , Tereszczuk Mirosława
Published: August 2024

Ukraina ma bardzo duże możliwości rozwoju produkcji rolnej. Wynika to przede wszystkim z korzystnych dla rolnictwa warunków naturalnych. Kraj ten posiada urodzajne gleby, wśród których dominują czarnoziemy, oraz na większości terytorium kraju korzystny klimat. Obecnie jednak gospodarka Ukrainy, w tym w szczególności rolnictwo, znajduje się w okresie wychodzenia z głębokiego i długotrwałego kryzysu związanego z problemami w realizacji procesu transformacji systemowej i odbudową państwowości. Poziom produkcji rolnej, szczególnie produkcji zwierzęcej, jest wciąż niższy niż przed rozpoczęciem przemian systemowych. Przemiany systemowe w rolnictwie nie przyniosły oczekiwanych efektów. Ogromny transfer ziemi rolnej z kołchozów i sowchozów do gospodarstw rolnych znacząco obniżył jej produktywność. Poziom spożycia żywności na Ukrainie jest bardzo niski, znacznie niższy od racjonalnych jej norm. Jednak już w ostatnich latach, szczególnie w latach urodzaju, Ukraina była znaczącym eksporterem zbóż, roślin oleistych i oleju, wskazując, że chociaż wciąż cierpi na brak kapitału, to powoli wychodzi z głębokiego kryzysu. W tym kontekście rodzi się pytanie, czy rolnictwo ukraińskie jest w stanie w niedługim czasie zapewnić znaczący wzrost produkcji rolnej i stać się liczącym eksporterem produktów rolno-spożywczych. Odpowiedź na to pytanie ma także duże znaczenie z punktu widzenia możliwości rozwojowych polskiego rolnictwa.
Sceny rozwoju lokalnego w Polsce: dekoracje i aktorzy
Authors: Halamska Maria
Published: August 2024

Na podstawie studiów dwóch przypadków przeanalizowano procedury rozwoju lokalnego w ramach programu LEADER (4. oś PROW). Nieprzypadkowo zastosowano terminologię zaczerpniętą z teatru. W części pierwszej na podstawie różnego rodzaju źródeł zastanych, także lokalnych strategii rozwoju, scharakteryzowano ramy strukturalne dla działań rozwojowych – scenografii, w której rozgrywa się „sztuka rozwoju lokalnego”. W części drugiej zaś scharakteryzowano aktorów zbiorowych rozwoju - lokalne grupy działania, ukształtowane w sposób celowy. Czy rzeczywiście można kształtować rzeczywistość społeczną według pewnych narzuconych ram, czy też ona te modelowe ramy niweczy, rozsadza? Czy tak skonstruowane struktury są zdolne do działania, tzn. czy posiadają pewną spoistość, integrację, niezbędną do zbiorowego działania? – na tak postawione pytania spróbowano odpowiedzieć odwołując się do istniejących dokumentów i badań własnych. Część trzecia poświęcona jest charakterystyce aktorów indywidualnych, zasobom ich kapitału ludzkiego oraz społecznego. Scharakteryzowano także związki tych aktorów ze społecznościami, w których żyją i na rzecz których działają, oraz pokazano ich poglądy na sprawy publiczne i postawę wobec polityki.
Restoration of a Fragile Easter Present
Authors: Маркина С.Н. , Козлова Е.В. , Шапран А.А.
Published: August 2024

Пасхальные яйца — неотъемлемый атрибут одного из главных религиозных праздников христиан, Пасхи. Постепенно сформировалась традиция обмена крашеными яйцами в России. Описаны способы изготовления и росписи натуральных яиц. К празднованию Пасхи художники расписывали яйца для дарения и обмена. На таких подарках изображались пейзажи, цветы, портреты патронажных святых и монограммы тех, кому предназначалось яйцо. Такие три яйца с акварельной росписью перед экспонированием на временной выставке «Пасха в России» в Государственном Эрмитаже необходимо было привести в экспозиционное состояние. Хрупкость предмета обусловлена структурой скорлупы, на которую нанесена тонкая детальная роспись. Особенности реставрации экспоната с основой из яичной скорлупы и акварельной живописью подробно описаны на примере реставрации яйца с изображением Святых Сергия и Димитрия. Были отреставрированы ленты, продетые через два отверстия в скорлупе. После комплекса реставрационных работ пасхальные яйца приведены в стабильное состояние.

Easter eggs are an indispensable attribute of Easter, one of the major religious holidays for Christians. In Russia it gradually became tradition to exchange painted eggs. The making of Easter eggs and painting of natural eggs was described. Prior to Easter celebrations artists painted eggs for donation and exchange. Such gifts depicted landscapes, flowers, portraits of patron saints and monograms of those for whom the egg was intended. Three such eggs, each painted with watercolour, had to be restored to their original state before they could be displayed at the temporary exhibition “Easter in Russia” in the State Hermitage Museum. The fragility of the object is due to the structure of the eggshell on which fine detailed painting is applied. Peculiarities of restoration of an exhibit with an eggshell base and watercolour painting are described in detail in the example of restoring an egg with pictures of Saints Sergius and Demetrius. The ribbons threaded through the two holes in the eggshell were restored. After a number of restoration interventions, the Easter eggs were brought to a stable condition.
Restoration of a Catalan Casket from the State Hermitage Collection
Authors: Столярова Т.С. , Некрасова-Щедринская Е.Н.
Published: August 2024

Реставрация и новая атрибуция каталонского ларца с изображением куртуазных сцен из коллекции Государственного Эрмитажа была проведена в 2022 г. Предмет был частично покрыт плотными спрессованными загрязнениями и наслоениями, скрывавшими позолоченное покрытие и детали росписи. Потребовался комплекс реставрационных работ: консервация грунта, красочного слоя и позолоты, удаление загрязнений и наслоений с поверхности позолоты и красочного слоя. Особую сложность в работе представляли слои, лежащие в углублениях мелкого (диаметром в один миллиметр) позолоченного чеканного рельефа. После проведенных работ и искусствоведческого исследования ларец обрел новое экспозиционное значение и с новой атрибуцией «Барселона, первая половина XV в.» занял достойное место на постоянной экспозиции «Искусство Средних веков».

Restoration and new attribution of a Catalan casket depicting courtly scenes from the collection of the State Hermitage Museum was completed in 2022. The item was partly covered by a dense layer of compressed dirt which concealed the original gilding and some details of the paint layer. Complex restoration interventions were necessary and included conservation of the ground and gilding and the removal of the dirt and later additions from the surface. The most demanding part of the cleaning was removing the dirt caught in the small (one millimetre in diameter) crevices of the punched decoration. Due to the restoration and new art research the casket was reattributed to Barcelona of the first half of the 15th century, gained new museum exhibition value and subsequently took its rightful position in the permanent exhibition “The Art of the Middle Ages” at the Hermitage.
expresiones de atracción sexual en el espacio público: entre el acoso callejero, los piropos y la cosificación
Authors: Richter Anna
Published: August 2024

Las expresiones de atracción sexual en espacios públicos, generalmente llamadas “acoso callejero” o “piropos”, plantean muchas preguntas, sobre todo de índole jurídica, sociológica y moral. En el presente texto me centraré en la cuestión de la valoración moral. Para ello, presentaré tres posibles actitudes frente a las expresiones de atracción sexual en espacios públicos –una positiva, una neutral y una negativa– y argumentaré a favor de la tercera: entenderé tales manifestaciones de atracción sexual como comportamientos moralmente reprochables. Además, intentaré mostrar que el rechazo de este tipo de expresiones de atracción sexual no nos lleva a una pendiente resbaladiza que termina en la denegación de cualquier intento de establecer contacto con una persona. Al contrario, pretendo mostrar que hay un criterio para distinguirlas de otras formas de interacción
Normas jurídicas y conceptos jurídicos básicos en la teoría analítica del derecho de Jorge Luis Rodríguez
Authors: Arriagada Maria Beatriz
Published: August 2024

El trabajo se divide en dos partes. En la primera se reconstruye la respuesta de Jorge Rodríguez a la pregunta sobre qué son las normas jurídicas y, en este contexto, se discute el significado e implicaciones de su tesis según la cual las reglas jurídicas determinativas, conceptuales o constitutivas carecen de la fuerza normativa que es distintiva de las reglas jurídicas prescriptivas o regulativas. En la segunda parte, se intenta mostrar que: (i) una respuesta completa a la pregunta sobre qué son los conceptos jurídicos fundamentales o básicos exige responder previamente la pregunta sobre las relaciones que se verifican entre estos conceptos y las normas jurídicas, y (ii) la respuesta que Rodríguez ofrece a la pregunta sobre qué son los conceptos jurídicos fundamentales es incompleta, precisamente, porque no considera o no tematiza todas las relaciones que pueden verificarse entre estos conceptos y las normas jurídicas.
Sobre "Teoría Analítica del Derecho" de Jorge L. Rodríguez: introducción
Authors: Morales Leticia , Agüero-San Juan Sebastián
Published: August 2024

A mediados del 2021 nos dimos cuenta de que, debido a la pandemia, el excelente libro Teoría Analítica del Derecho de Jorge L. Rodríguez, no había logrado el reconocimiento debido en la comunidad analítica del derecho. Para remediarlo, organizamos un Seminario de discusión de sus principales ideas. Esta sección especial que hoy presentamos en Isonomía cuenta con una selección de las contribuciones que reflexionan sobre diferentes capítulos del libro, y cierra con el artículo de Jorge L. Rodríguez revisando cuidadosamente sus ideas en respuesta a las y los comentaristas.
Green energy transition and vulnerability to external shocks
Authors: Domínguez-Díaz Rubén , Hurtado Samuel
Published: August 2024

We use an endogenous growth model calibrated to the Spanish economy to evaluate the effects of a rapid doubling of international prices of brown energy inputs. In the baseline calibration of the model, which resembles the current state of the Spanish economy, this results in a 0.30% drop in GDP on impact. After increasing the share of renewables in the energy mix from 26% to 85%, in line with the 2050 targets for the Spanish economy, the same shock results in a 0.24% fall in GDP on impact, and the recovery is faster: the present discounted value of the full GDP response is reduced by 65%. The three main conclusions that we draw from this exercise are: i) an increase in the share of renewables makes the economy less vulnerable to shocks in international prices of brown energy inputs; ii) this vulnerability reduction is less than proportional: dividing the share of brown energy by approximately five only reduceds the size of the effects on GDP by between 21% and 65%; and iii) the main statistic that determines how much the vulnerability is reduced is not the share of brown energy inputs, but the degree to which final energy prices respond to the shock to brown energy prices.
Quantum Panprotopsychism and the Combination Problem
Authors: Gambini Rodolfo , Pullin Jorge
Published: August 2024

We argue that a phenomenological analysis of consciousness similar to that of Husserl shows that the effects of phenomenal qualities shape our perception of the world. It also shows the way the physical and mathematical sciences operate, allowing us to accurately describe the observed
regularities in terms of communicable mathematical laws. The latter say nothing about the intrinsic features of things. They only refer to the observed regularities in their behaviors, providing rigorous descriptions of how the universe works, to which any viable ontology must conform. Classical
mechanistic determinism limits everything that can occur to what happens in an instant and leaves no room for novelty or any intrinsic aspect that is not epiphenomenal. The situation changes with quantum probabilistic determinism if one takes seriously the ontology that arises from its axioms
of objects, systems in certain states, and the events they produce in other objects. As Bertrand Russell pointed out almost a century ago, an ontology of events with an internal phenomenal aspect, now known as panprotopsychism, is better suited to explaining the phenomenal aspects of consciousness.
The central observation of this paper is that many objections to panpsychism and panprotopsychism, which are usually called the combination problem, arise from implicit hypotheses based on classical physics about supervenience. These are inappropriate at the quantum level, where an exponential
number of emergent properties and states arise. The analysis imposes conditions on the possible implementations of quantum cognition mechanisms in the brain.
Percepciones y consecuencias del cambio de uso del suelo en dos ejidos del sur de Veracruz
Authors: Ortiz-Timoteo Juana , Sánchez Sánchez Odilón
Published: August 2024

Objetivo. Esta investigación cualitativa de tipo descriptivo tuvo como objetivos referir el proceso histórico del cambio de uso del suelo y las prácticas de manejo en los potreros de dos ejidos de Jesús Carranza, así como documentar las percepciones de los ganaderos sobre estos cambios. Materiales y métodos. Se emplearon métodos cualitativos, incluyendo entrevistas semiestructuradas y talleres participativos para recopilar datos detallados y contextuales. Resultados. Los resultados revelan que la migración, las políticas gubernamentales y los incendios desempeñaron un papel crucial en la deforestación inicial para cultivos anuales, seguida por la ganadería extensiva como actividad económica predominante. El 71.5% de los entrevistados reconoce que la deforestación ocasiona escasez de agua para el ganado bovino. Conclusión. La narrativa histórica de los ejidos estudiados coincide con que las políticas públicas, las prácticas productivas y las condiciones socioeconómicas influyen en la deforestación y la degradación ambiental.
Deteksi Pengendalian Internal SIA Pengeluaran Kas Pada Usaha Stockist Melalui Audit Kepatuhan
Authors: Mei Nurlinda  , Siti Maisyaroh  , Tri Ratnawati
Published: August 2024

This study aims to analyze the systems and procedures for disbursing cash in the stockist business regarding the suitability of the performance procedure system, as well as implementing strong internal controls so as to benefit from the implementation of compliance audits in the internal control of cash disbursements, such as increasing the effectiveness and efficiency of the cash purchase process, reducing the risk abuse and fraud, as well as increasing accountability and transparency in the management of funds. By using the basis of theories about systems and procedures, compliance audits, and internal control of cash disbursements, as well as qualitative descriptive methods based on primary data collected from interviews and observations. Data analysis will involve categorizing and finding patterns or themes that emerge from the data. The result of the research is that the stockist business flowchart systems and procedures show weak internal controls, due to not implementing supporting document verification, transaction security, as well as employee training and awareness. So that it can beupdated by adding IT, accounting, and internal audit, as well as implementing compliance auditing and internal control.
Analisis Studi Kelayakan Bisnis Penyewaan Lapangan Futsal Centro Kajen
Authors: Muhammad Azka Fajar Mufarih  , M. Taufiq Abadi
Published: August 2024

This article discusses business feasibility in the service sector in the field of leasing a futsal field located in Gejlig Village, Kajen District, Pekalongan Regency. Being in a strategic location makes the centro futsal field rental quite attractive to the local community. The business development in the futsal field rental sector has been very rapid, seen from the fans of this sport, it has made business people see the opportunities that exist to be used as a productive business. The research method used in this article is a qualitative method. Data collection in this method is by interviewing one of the sources who work at the place which includes several aspects of market and marketing. The results of the study show that the price offered by Centro is the cheapest price in Kajen District and has two adequate futsal courts so consumers can play without waiting long.
Faktor – Faktor Yang Mempengaruhi Akuntanbilitas Pengelolaan Dana Desa Melalui Penerapan Sistem Keuangan Desa (Siskeudes) Pada Desa Di Kec. Waru Kab. Sidoarjo
Authors: Aaqilah Rihhadatul’ Aisy  , Muhammad Taufiq Hidayat
Published: August 2024

This research is aimed to analyze influence of village governmental’s role, its competency, siskaudes application’s as moderating effect to village fund accountability. This research has 39 waru village government’s as sample and analyzed using PLS software. Data analysis has several step. First, reliable test is done. Then  outer model and inner model are planed. All the instruments are valid and reliable. This research implied that govermantal role and its competency affect to fund accountability. Meanwhile, siskaudes application’s does not have any affect to fund accountability.
Pengaruh Beban Iklan, Harga Transfer Dan Volatilitas Harga Saham Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Authors: Alisya Athalia  , Nera Marinda Machdar
Published: August 2024

Tax aggressiveness is an effort to reduce tax burdens, whether through legal or illegal means. This research investigates the relationship between Advertising Expenses, Transfer Pricing, Stock Price Volatility on Tax Aggressiveness with Company Size as a Moderating Variable. The study employs descriptive statistical analysis with a quantitative approach. The findings indicate that Advertising Expenses negatively influence Tax Aggressiveness, while Transfer Pricing and Stock Price Volatility have a positive impact on Tax Aggressiveness. Additionally, Company Size strengthens the influence of Transfer Pricing on Tax Aggressiveness. Company Size weakens the impact of Advertising Expenses and Stock Price Volatility on Tax Aggressiveness
Pengaruh Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah
Authors: Roni Setiawan  , Raihan Aditya Perkasa  , Zacky Maulana
Published: August 2024

The purpose of this research is to determine the impact of the implementation of Government Accounting Standards (SAP), Human Resource Capability (HRM), and Internal Control System (ICS) on the quality of government financial reporting. The research method involves a systematic literature review. The strategy for selecting journal articles related to the quality of government financial reporting is influenced by factors such as government accounting standards, internal government control systems, and human resource capabilities. Financial reports serve as a form of accountability for the management of national/regional finances within a specific time frame. The focus or objective of financial reports is to provide quality information that is useful to its users.
Implementasi Pelaporan Keuangan Pada Panti Asuhan Beabdurrohim
Authors: Rifdah Auliyah Murat  , Maulidah Narastri
Published: August 2024

BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the Financial Reports of the BeAdburrahim orphanage when viewed from ISAK 35 regarding non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a descriptive qualitative method by describing the state of the research object and then comparing it with existing standards
Studi Literatur: Mengungkap Fraud – Red Flag, Fraud Evidence, dan Audit Digital
Authors: Retno Ayu Widyastuti  , Tri Ratnawati
Published: August 2024

In an era of rapidly evolving digital transactions and the pervasive influence of technology in the financial world, fraud detection and prevention has become a key focus for companies, regulators, and auditors. This research aims to explore key concepts related to fraud, with an emphasis on red flags, evidence of fraud, and the transformative role of digital audit. The research method used a literature study, focusing on understanding and analyzing written sources relevant to the research topic without involving primary data collection. The results show that the integration of red flags in digital-based auditing is not just an application of technology, but also a proactive step to build a stronger layer of security to overcome fraud challenges in an ever-changing business environment. Continued efforts to develop and improve digital-based audit technology are expected to continue to provide benefits in identifying and preventing fraud, ensuring the sustainability of integrity and security in a dynamic business world.
Foreign Direct Investment And Accounting Conservatism: IFRS Adoption As Moderating Variable
Authors: Siti Naziyatul Ulfa  , Zaitul Zaitul  , Herawati  Herawati  , Mardiana Azizah  , Desi Ilona
Published: August 2024

This study examines the effect of moderation in IFRS adoption on the relationship between Foreign Direct Investment (FDI) and accounting conservatism. The object of research is companies listed on the Indonesia Stock Exchange (IDX) mining sector. Seventeen companies were the final samples, and three hypotheses were tested in this study. This study also uses control variables: company age, size, and profitability. Hypothesis testing uses Moderate Regression Analysis (MRA) SPSS version 16.0. The results of this study indicate that (i) Foreign Direct Investment (FDI) has a positive effect on accounting conservatism, (ii) The adoption of IFRS does not affect accounting conservatism, and (iii) the Adoption of IFRS cannot moderate the relationship of Foreign Direct Investment (FDI) and accounting conservatism. For the control variable, only the profitability variable has a negative effect on accounting conservatism.
Studi Literature: Pengaruh Teknik Audit Investigatif, Pengalaman Dan Profesionalisme Auditor Investigatif Dalam Pengungkapan Fraud
Authors: Moch Deny Setiawan  , Tri Ratnawati
Published: August 2024

This research aims to determine the influence of investigative audit techniques, experience and professionalism of investigative auditors on fraud disclosure. The research method used in this research is literature study. The results of this research are that investigative audit techniques have no effect on disclosure of fraud, experience has an effect on disclosure of fraud, professionalism of investigative auditors has a positive effect on disclosure of fraud. Further research is still needed to add variables such as forensic accounting, investigative auditing, professional skepticism, independence and code of ethics.
Dampak Penurunan Harga Karet Terhadap Kesejahteraan Keluarga Petani Di Desa Kertopati Tahun 2017-2021
Authors: Mustazila Mustazila  , Eja Armaz Hardi  , Ahmad Syahrizal
Published: August 2024

This study aims to find out what impact the Kertopati village community felt as a result of a decrease in the price of rubber sap and how the Kertopati village community's efforts to improve welfare resulted from a decrease in rubber latex prices, this research is of a qualitative type. The object of this research is the entire community of Kertopati village who work as rubber farmers. The data sources used are primary data and secondary data. Data were obtained directly from 12 respondents using data analysis methods, namely observation, interviews and personal documentation, then the data was processed using data processing techniques. The results of the study show that: The impact they feel is the lack of fulfillment of their daily needs, they must try to find efforts to meet these needs, try to continue to complement clothing and food, and be able to meet social economic needs. The Kertopati village community must be able to survive, for the head of the household must be able to stand up to keep the family alive. The efforts they make, namely by carrying out new professions such as being construction workers, selling and even working with other people (ART), this proves that the efforts they are making are to continue to make ends meet and improve welfare.
Manajemen Strategi Pemasaran Untuk Meningkatkan Daya Saing UMKM di Bekasi Pasca COVID-19
Authors: Aspan Priana
Published: August 2024

In this research, MSME entrepreneurs are encouraged to develop their ability to develop marketing strategies so that they are able to manage knowledge that will move them to become more competitive and innovative in a business competition. The problems and solutions of MSME entrepreneurs in Bekasi towards the sustainability of their businesses are a form of steps that will be continued to maintain, improve and develop their businesses through strengthening business management in the field of marketing. MSME players are encouraged to have good knowledge management and absorptive capacity so that they are able to accumulate various information and knowledge absorbed from various information media in an effort to reach customers.
Analisis Sistem Pembuatan Paspor pada Kantor Imigrasi Kelas II TPI Tanjung Balai Asahan
Authors: Amira Salsabila Afra Sihombing  , Kusmilawaty Kusmilawaty
Published: August 2024

The aim of this research is to determine the passport making system at the TPI Tanjung Balai Asahan Class II Immigration Office. The approach used in this research is descriptive qualitative with data sources using primary data obtained through observation and interviews. The results of this research indicate that the passport making system at the TPI Tanjung Balai Class II Immigration office can be said to be not good. This can be seen from the many complaints from the public. Regarding that, not all people are allowed to register for a passport directly at the immigration office and it is only allowed for people aged 50 years and over. Another complaint made by the public to Customer Care is the difficulty of logging into the existing application system, which is only opened once a week, namely on Fridays at 18.00 WIB. Then another complaint is the long queue for processing online passport applications and the long passport processing process. Therefore, it can be recommended to increase the M-Passport registration schedule, provide information on using the system for making passports online so that problems do not occur, and improve the quality of passport making services so that the passport making process does not take a long time.
Peran Audit Forensik dan Audit Investigasi Terhadap Pengungkapan Fraud Dalam Suatu Perusahaan
Authors: Alya nabila  , Tuti Mutia
Published: August 2024

Fraud or fraud committed by companies or individuals within the company is clearly very detrimental to the company itself, investors and the state. Forensic Audits and Investigative Audits are carried out as an effort to uncover cases. However, as time goes by, technology and systems become more sophisticated, which results in fraud perpetrators becoming more cunning in finding loopholes in covering up their fraud, therefore this research was carried out to assess how big a role Forensic Audit and Investigative Audit of Fraud Disclosure in a company.
Analisis Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score, Zmijewski, Springate dan Grover Pada PT Martina Berto Tbk Yang Terdaftar Di Bei Tahun 2018-2022
Authors: Elya Yuliani  , Usdeldi Usdeldi  , Mohammad Orinaldi
Published: August 2024

This research aims to determine the financial condition of companies that are facing financial difficulties at PT Martina Berto Tbk, which is a company in the cosmetics sub-sector. This research is a quantitative descriptive research. The data source in this research is secondary data in the form of annual company financial reports. This research uses a population of all financial reports of PT Martina Berto Tbk. This research aims to analyze the bankruptcy of PT Martina Berto Tbk which is listed on the IDX, usin g the Altman Z-Score, Zmejewski, Springate dan Grover methods, in the 2018-2022 financial statements, then analyze the bankruptcy of PT Martina Berto Tbk based on the bankruptcy criteria for each method. analysis, the results obtained were that PT Martina Berto Tbk was predicted to go bankrupt by two analysis methods, namely the Altman Z-Score, Springate, Grover methods. So it can be concluded that PT Martina Berto Tbk will go bankrupt in the future if it does not prepare steps and strategies to overcome bankruptcy.
Analisis Break Even Point Sebagai Alat Bantu Dalam Perencanaan Laba Pada CV. Madina Murni
Authors: Jhon Lenon  , Isnaini Harahap  , Rahmat Daim Harahap
Published: August 2024

This type of research is qualitative research. The research period is 3 years, namely 2019 – 2021. The research location is at CV. Madina Murni is located in Mandailing Natal Regency, North Sumatra Province. The type of data used is primary data in the form of interviews and secondary data in the form of sales reports and income reports obtained from CV. Pure Madina. Based on the research that has been carried out, it can be seen that Break Even Point Analysis is intended as a tool for profit planning on CV. Pure Madina. The data analysis used is break even point analysis, which collects data from the company including cost data, income data and sales data. Data collection was carried out using documentation, interviews and observation. Then classify costs, calculate contribution margin, contribution margin ratio, break even point, margin of safety (security level), profit planning analysis and determine profit targets. The results of the research carried out show that break even point analysis can be used as a tool for planning future profits, in accordance with the break even point calculations that have been carried out in 2019, 2020 and 2021. Where the profit planning in 2020 for the 19 L water size is below the profit planning calculation, then for the 600 ML size there is no increase or decrease or is in a break-even condition, and for the 220 ML size, the same as the 19 L size is below the profit planning calculation. the author did. Furthermore, for 2021, the water size of 19 L is the same as the previous year, which is below the profit planning calculation, while for the water size of 600 ML and 220 ML it is already above the planning calculation carried out by the author.
Dampak Kualitas Laporan Keuangan Desa dalam Penggunaan Aplikasi Sistem Keuangan Desa dan Sistem Pengendalian Internal
Authors: Maria Grasella Tunya  , Valeria Eldyn Gula  , Katharina Yuneti
Published: August 2024

This research aims to examine the impact of using village financial system applications and internal control systems on the quality of village financial reports. The research method used is quantitative with a survey approach. Data was collected using a questionnaire, and analysis was carried out using Multiple Linear Regression Analysis. The research results show that the use of village financial system applications has a positive impact on the quality of village financial reports, the internal control system also has a positive effect on the quality of village financial reports, and these two factors together have a positive and significant impact on the quality of village financial reports. Based on these findings, it is recommended that the village government in Sikka Regency improve training and ensure that village officials really understand the training material well and accurately.
Pengaruh Financial Distress, Komite Audit dan Ukuran Perusahaan Terhadap Tax Avoidance
Authors: Ganda Setyo Prayogo  , Ahmad Yani  , Rike Selviasari
Published: August 2024

Recently, the Indonesian government has continuously made improvements to the tax system in an effort to maximize revenue from the tax sector. Taxes are a burden for businesses because they limit their ability to generate profits. The aim of this research is to determine the effect of financial distress, audit committee and company size on tax avoidance. This research is associative research, namely research that aims to determine the relationship or influence between two or more variables. The location of this research was carried out in the Sharia Investment Gallery of the Indonesian Stock Exchange at Kadiri Islamic University. The sampling technique in this research used a nonprobability sampling technique with a purposive sampling method which resulted in 39 samples. Researchers in analyzing the data used the SPSS for Windows tool using multiple linear regression analysis methods, classical assumption testing and hypothesis testing. The results of this research show that financial distress (X1) has a significant effect on tax avoidance (Y), the audit committee (X2) has no significant effect on tax avoidance (Y), company size (X3) has a significant effect on tax avoidance (Y), financial distress (X1), audit committee (X2) and company size (X3) have a significant effect on tax avoidance (Y).
Double Democratization and the Politics of Property in Municipalist Barcelona
Authors: Kip Markus , Van Dyk Silke
Published: August 2024

This contribution proposes a conceptual lens on analyzing the political engagements with property by the new municipalist government of Barcelona (2015-2023) as a two-pronged approach to democratization: On the one side, the municipalists intended to strengthen public authority vis-à-vis property; on the other side, the objective was to build democratic capacities among civic, cooperative and administrative actors and promote grassroots-based collective decision-making around local resources. Three examples show the differentiated application of this double democratization, as well as the political and legal obstacles faced: the attempted municipalization of water management, the regulation of private property through public procurement and the cession of publicly owned sites for civic self-management. The critical contribution of the article is to reflect on these cases and show how multiscalar relations of property pushed themselves in front of the “politics of proximity”, thus compromising the foundation that the municipalists sought to build on.