bluuebunny/crossref_metadata_2025 huggingface dataset:
Innovation in Designing Accounting Information Systems for Financial Reports of MSMEs Based on SDGs: SAK EMKM Compliance and Digitization for Financial Reporting
Authors: Osesoga Maria Stefani , Supriyati Supriyati , Yulianto Hery Dwi , Bahri Ramadhan Syaeful , Suherlan Muhamad Akbar Rahmatullah
Published: December 2024

The rapid growth of MSMEs does not mean that MSMEs do not have obstacles in carrying out their business activities, especially in managing financial reports which will still be a trend in the coming years to produce sustainable value. Because technology and business have grown together, companies are incentivized to compete by offering the best goods, allowing them to adapt and continue to perform throughout time. So this research aims to develop an innovative financial report accounting information system model for the digitalization transformation of MSMEs. To achieve this goal, the research method is qualitative by collecting data through interviews and observations of MSMEs that have implemented digitalization. As well as collecting data using literature studies to support the study and research framework. The results achieved in this research are an accounting information system model for digitizing MSME financial reports. It is hoped that the resulting model can become a basis for MSMEs to apply digitalization in the preparation of financial reports so that it is expected to produce sustainable value for these MSMEs. Visual business process models seem to be more successful and efficient than textual models in search, recognition, and some inference tasks, and they can accommodate both experts and beginners. Nonetheless, textual models outperform visual models in memory tests (which can be used by professionals and beginners alike) and, to a lesser degree, in problem-solving tasks (which are only used by experts).
Diplomasi Olahraga PSSI Sebagai Organisasi Nonpemerintah Dalam Penyelenggaraan Piala Dunia U-17 FIFA 2023
Authors: Musyaffa Hanif , Yulianti Dina , Pratisti Siti Aliyuna , Mubarok Kiagus Zaenal
Published: December 2024

This article discusses the sports diplomacy carried out by the Indonesian Football Association (PSSI) as a Non-Governmental Organization (NGO) in organizing the 2023 FIFA U-17 World Cup. Utilizing research by Ari et al. (2018), which identifies five tools in sports diplomacy—international sports organizations, national brand, media and technology, sports ambassadors, and lobbying activities—the researcher employed a qualitative methodology using data from literature sources such as research articles, mass media news, and relevant documents. The research findings indicate that PSSI effectively utilized these tools, leading to the conclusion that sports diplomacy was successfully conducted during the implementation of the FIFA U-17 World Cup 2023.
Evaluación de la remoción de fluoruro en aguas con biochar en Bolivia
Authors:   Instituto de Investigaciones Químicas IIQ, Universidad Mayor de San Andrés UMSA, Av. Villazón N° 1995, La Paz, Bolivia, 0201-0220, iiq@umsa.bo, Martínez Paredes Giancarla Ximena , Lopez N. Luis ,   Instituto de Investigaciones Químicas IIQ, Universidad Mayor de San Andrés UMSA, Av. Villazón N° 1995, La Paz, Bolivia, 0201-0220, iiq@umsa.bo
Published: December 2024

Se determinó las condiciones de pirólisis para la obtención de un biochar capaz de adsorber fluoruro en aguas. Se realizaron pruebas con distintas materias primas como cáscara de arroz y bagazo de caña de azúcar, con modificadores químicos (AlCl3, CaCl2, FeCl3) y a temperaturas de pirólisis en el rango de 315 – 600 °C. El biochar de cáscara de arroz modificado con AlCl3 producido a una temperatura de 500 °C presentó la más alta eficiencia de remoción de fluoruro (93.4 %).
Análisis de clustering subspace de pesticidas químicos
Authors:   Instituto de Investigaciones Químicas IIQ, Universidad Mayor de San Andrés UMSA, Av. Villazón N° 1995, La Paz, Bolivia, 0201-0220, iiq@umsa.bo, Castañeta Maroni Heriberto , Quispe Alex ,   Instituto de Investigaciones Químicas IIQ, Universidad Mayor de San Andrés UMSA, Av. Villazón N° 1995, La Paz, Bolivia, 0201-0220, iiq@umsa.bo, Yapu Tapia Ebbe ,   Instituto de Investigaciones Químicas IIQ, Universidad Mayor de San Andrés UMSA, Av. Villazón N° 1995, La Paz, Bolivia, 0201-0220, iiq@umsa.bo, Duchowicz Pablo ,   Instituto de Investigaciones Fisicoquímicas Teóricas y Aplicadas (INIFTA), CONICET, UNLP, 1900 La Plata, Argentina., Peignier Sergio ,   INSA Lyon, INRAE, BF2I, UMR0203, F-69621, Villeurbanne, France.
Published: December 2024

Se aplicó el algoritmo «clustering subespacial» para analizar moléculas con propiedades pesticidas. Se analizaron 1509 moléculas de la base de datos PPDB (Pesticides Properties DataBase - AERU Hertfordshire University); 1005 moléculas presentaron datos experimentales de presión de vapor. Los descriptores se calcularon con el programa PaDEL-Descriptor (v. 2.20) con un total de 14464 descriptores moleculares 0D-2D y tipos de huellas. El clustering de subespacios nos permitió agrupar moléculas en clusters y, simultáneamente, detectar los subespacios de descriptores que caracterizan a cada cluster. Esta técnica nos permitió analizar la estructura de un conjunto de datos examinando la similitud entre grupos de objetos descritos en diferentes subespacios, demostrando su capacidad para estudiar datos de alta dimensión.
Leveraging ChatGPT for open educational resources in higher education: Potential benefits and multidimensional challenges
Authors: Aggoune Abdelhak , Abada Chahrazad
Published: December 2024

This research paper highlights the potential of leveraging cutting-edge artificial intelligence technologies, exemplified by the ChatGPT application, as a model within Open Educational Resources (OER) platforms for higher education. The study reviews the latest developments in large language models and the ChatGPT application, presents the concept of OER and its significance in universities. It also explores the potential benefits of utilizing ChatGPT in this domain and analyses the associated technical, financial, and legal threats
Mozart – Bergman: The presence of the opera The Magic Flute (1791) in The Hour of the Wolf (1966) and the tragic setting of the narrative story
Authors: Cherni Moncef
Published: December 2024

Le présent article s’intéresse à la présence d’un bref extrait de l'opéra La Flûte Enchantée (1791) de Mozart dans L’Heure du Loup (1968) d’Ingmar Bergman. Cette musique diégétique est un élément dramatique et esthétique contribuant de manière significative à la mise en tragique du récit narratif de ce film. L’article focalise l’analyse esthétique sur la quinzième séquence du film qui met en scène le spectacle des marionnettes, représentant ce bref extrait de l'opéra de Mozart. D’abord, il détermine l’emplacement de cette séquence par rapport au récit narratif. Ensuite, il examine tous les gros plans qui mettent en image les visages des personnages au moment où ils assistent à ce spectacle et ce pour rendre manifeste l’importante contribution de cet extrait lyrique et musical à la mise en tragique de ces visages. Enfin, l’article finit par analyser le symbolique dramatique que représente cet opéra dans ce film et par réfléchir sur les similitudes et les contrastes dramatiques entre cet opéra de Mozart et ce film de Bergman
Dynamics of Valorization and Legal Protection of Real Estate Cultural Heritage in Algeria
Authors: BOUAYAD-AGHA Nadia Nihel
Published: December 2024

It is widely acknowledged that cultural heritage is an essential element of community identity and social cohesion. In addition, the protection of cultural heritage inherited from previous generations should be of prime concern for all people. Real estate heritage specifically includes historical monuments, archaeological sites, urban or rural complexes, as well as real estate by destination. Heritage safeguarding should be realized by means of clear and well-defined national and international texts. Processes such as heritage through inventory and classification which are carried out by specific organizations, are put in place. Unfortunately, legal protection is not always enough. Collective awareness must quickly be established to preserve this heritage.
Social Media Platforms and Combating Street Gangs in Algeria: An Analytical Study of the Content and Trends of 'Street Gangs Control 2’ Facebook Page
Authors: Kaddouri Rym fatiha
Published: December 2024

This study sought to examine the role of social media platforms, specifically Facebook, in the efforts to combat and control street gangs in Algeria. Against the backdrop of the widespread prevalence of street gangs across Algerian cities, community members have turned to social media platforms as a means to address the challenges that came along. In order to explore this topic, the study adopted the theoretical framework of the Public Sphere theory as proposed by Habermas. Employing a descriptive survey-based approach, the researchers conducted a content analysis at the primary level, focusing on an examination of posts from “Street Gangs Control 2” Facebook page. The sample consisted of 79 posts, which were subjected to a detailed analysis. The findings shed light on the vital impact of social media platforms, particularly Facebook, on the fight against street gangs in Algeria. “Street Gangs Control 2” page was found to disseminate negative content and trends, characterized by labeling gang members as “delinquents” with the aim of revealing their identities and locations. However, the page lacked an accompanying focus on preventive measures or initiatives. Moreover, the analyzed Facebook page fell short in terms of raising awareness about strategies and mechanisms to prevent the proliferation of street gangs. Instead, it resorted to a form of public shaming by exposing the identities and whereabouts of individuals suspected to be affiliated with these gangs. Despite the high level of interactivity observed on “Street Gangs Control 2” page and its utilization of diverse media formats, including videos, images, and text, to disseminate content, it failed to contribute effectively to the prevention of this phenomenon. In fact, it transgressed legal boundaries, encouraged immoral conduct, and encroached upon the privacy of individuals involved
Writing Evolution: Assessing the Influence of Language Learning Strategies on EFL Algerian Lecturers
Authors: SADEK Rima
Published: December 2024

English writing is a compulsory requirement for EFL Algerian University Lecturers; yet, there are many factors that hinder their good writing skill achievement. The present quasi-experimental study identifies the ways in which LLS enhances the writing skill of these teachers learning English at the Intensive Language Teaching Centre of Algiers 3 University. As the emphasis is made on implementation and success rate of various LLS, the research offers exhaustive coverage of how particular training would result in significant enhancements in the features of writing. The findings revealed that incorporating LLS into the English classes offered significant benefits, fostering better writing proficiency and overall language learning outcomes. It also disclosed that the two valued strategies were metacognitive and compensation. It finally emphasized the potential for targeted LLS training to address writing difficulties and promote advanced language development
Towards a new Conception of the intellectual in the Islamic Contemporary Philosophy-Conceptualization of Taha Abdul Rahman as a Model
Authors: djellal Salima
Published: December 2024

The article aims to expose the conception of the Muslim Philosopher Taha Abdurrahman for the concept of culture, derived from the Islamic Religion and its principles. Furthermore, the article also exposes his view of the intellectual, his duties towards his nation and the priorities that top the list of these duties. The aforementioned points aim to present a new conception of culture that is unfamiliar to researchers. The research concluded that the concept of the intellectual in contemporary Islamic philosophy, as conceptualized by Taha Abdurrahman, is defined within the framework of "al-Marabata", where the intellectual assumes the responsibility of defending the cultural frontier. This requires the marabout intellectual, who is ready to sacrifice their life in the path of Allah, defending the frontier they are appointed to. This can only be achieved if the intellectual is conscious of the true responsibility they have chosen to undertake
العلاقة بين الحوكمة الرشيدة وجودة الأداء الوظيفي: دراسة ميدانية على مديرية الصحة بمدينة حائل بالمملكة العربية السعودية
Authors: شميلان عبدالوهاب
Published: December 2024

هدف الدراسة: تهدف هذه الدراسة إلى دراسة العلاقة المباشرة بين الحوكمة الرشيدة، المُعرفة بأبعادها الخمسة، وجودة الأداء الوظيفي.تصميم الدراسة/ المنهجية/ الطريقة: تم الاعتماد على استبيان مُنظم يتضمن مجموعة من العبارات لقياس متغيرات الدراسة واختبار الفرضيات.عينة الدراسة وبياناتها: أُجريت الدراسة الميدانية على عينة مكونة من 219 فردًا من العاملين في مديرية صحة مدينة حائل.نتائج الدراسة: أشارت النتائج إلى وجود تأثير إيجابي ومعنوي لأبعاد الحوكمة الرشيدة الخمسة (الشفافية، المساءلة، العدالة، النزاهة، والمشاركة) على الأداء الوظيفي، حيث يرتبط ارتفاع الالتزام بمبادئ الحوكمة الرشيدة بتحسن الأداء الوظيفي. كما كشفت النتائج عن وجود علاقة إيجابية ومعنوية بين الحوكمة الرشيدة والرضا الوظيفي، حيث تؤدي ممارسات الحوكمة الرشيدة الأعلى إلى زيادة الرضا الوظيفي. وأظهرت النتائج أن الرضا الوظيفي يتوسط بشكل كامل العلاقة الإيجابية بين الحوكمة الرشيدة والأداء الوظيفي.أصالة الدراسة: تستكشف هذه الدراسة العلاقة بين الحوكمة الرشيدة والأداء الوظيفي في سياق غير مستكشف بشكل كافٍ للمراكز الإدارية الإقليمية، مثل مدينة حائل، مما يقدم رؤى قيمة قابلة للتطبيق في مدن مشابهة.حدود الدراسة وتطبيقاتها: اقتصرت نتائج الدراسة على عينة من العاملين في مديرية صحة مدينة حائل، مما يحد من إمكانية تعميمها على قطاعات أو مناطق أخرى غير مماثلة لها.
Learning English Language FOR and FROM AI-Powered Tools in Pakistani Schools: Teachers’ and Learners’ Perspectives
Authors: Nisar Neelam , Rabica Mehartab , Adam Muhammad Ali
Published: December 2024

This research was undertaken to gauge the views of teachers and learners of English on using AI-powered tools to improve language skills in Pakistani schools. Since language learning is deeply rooted in a society’s environment and culture, the respondents were asked to share their perceptions, experiences, limits, and challenges in integrating such tools into English language education in schools. The study focuses on the tools used mostly by teachers and learners like chatbots (i.e. ChatGPT), applications (i.e. Duolingo), and adaptive learning platforms (i.e. Knewton). The findings conducted varied and thought-provoking analyses of perceptions, experiences, limits, and challenges regarding English language education and using AI-powered tools for learning it. Results favoured culturally and pedagogically rich and well-planned integration of selective tools in Pakistani schools. Adaptability and acceptance of English as a social, national, and international medium for communication is indispensable to attain a satisfactory proficiency level in Pakistani schools and society.
Universities towards sustainable development - a review of Polish schools' approaches to the formulation of SD strategies
Authors: Kiryluk Halina , Godlewska Joanna , Cygler Maciej
Published: December 2024

Universities have an important role to play in the process of achieving the Sustainable Development Goals (SDGs) adopted by the United Nations in its 2015 Declaration, which specifically addresses their contribution in the areas of education, research and social impact. The main objective of the article is to review the approaches of Polish higher education institutions (HEIs) to the formulation of sustainable development strategies by reference to their position in international rankings. The study focused on three international rankings: UI GreenMetric, THE Impact Rankings and QS World University Rankings: Sustainability. The methodology used included literature review and critique, analysis of documents and other source materials, descriptive analysis and comparative analysis. The paper contributes to deepening and advancing the academic debate on the role of universities in achieving the SDGs and improving institutional governance to accelerate progress towards their implementation.
The concept of pro-environmental organisation vs. environmental virtue theory
Authors: Bugdol Marek , Borys Tadeusz , Puciato Daniel
Published: December 2024

Global climate threats require changes in behaviour and lifestyles to promote sustainable consumption and production. This is particularly true for business organisations and may involve the adoption of practices based on environmental virtues. While the literature on environmental virtues is extensive, there is a general lack of studies on the application of virtues in management and business. One of the main objectives of this article is to identify environmental virtues that can be linked to the activities of organisations. The main research methods were diagnostic and comparative analysis, as well as a review of relevant literature. The reviewed studies show that the main virtues that define a person's emotional attitude towards the natural environment are an open-ended curiosity that generates intellectual capital (knowledge), persistence and perseverance, courage, humility, friendship, respect, justice, care, gratitude, compassion and mercy, and trust and confidence. These virtues should constitute the organisational values of sustainable organisations, serve as the axiological basis of their flourishing and functional strategies (e.g. ESG), and be evident in systems, methods and processes, as well as in management tools such as codes of ethics.
Sequence analysis and structural modelling of major capsid protein L1 of avian papillomavirus from African Grey Parrot
Authors: Egbunu Zacharia Kadiayeno , Yap Yong Zi , Najihah Nurulhuda , Mariatulqabtiah Abdul Razak
Published: December 2024

Papillomaviruses are non-enveloped, and icosahedral in structure with a double-stranded circular DNA. They are responsible for inducing regressing papillomas (warts) on mucosal or keratinized epithelia across a diverse range of species including mammals, reptiles, birds and fish. Unlike human and bovine papillomaviruses, avian papillomaviruses (AvPV) received little attention in terms of sequence analysis and protein structure repository. This may be due to the less severity of morbidity and mortality compared to papillomavirus disease manifestations in human. The African Grey Parrot (Psittacus erithacus) is the first avian species to have a complete AvPV genome sequenced (PePV). Nonetheless, sequence analysis of its genes is limited with no three-dimensional structure reported in Protein Data Bank. Therefore, the aims of this study are to analyse the sequence of major capsid protein L1 of PePV, to assess its physicochemical properties, to generate its secondary and three-dimensional structures and to elucidate the quality of the generated L1 structural models. The PePV L1 capsid protein was analysed using online bioinformatics tools namely NCBI GenBank, PaVE, MUSCLE, ProtParam, PSIPRED and SOPMA. SWISS-MODEL, RaptorX and C-I-TASSER were implemented for high-quality structural modelling prior to comparison using PyMOL and Molprobity. Results demonstrated that the PePV L1 capsid protein was slightly acidic and thermally-stable. Additionally, the PePV’s host specificity is closed related to Fringilla coelebs papillomavirus (FcPV1) and Serinus canaria papillomavirus (ScPV1), both of which infect birds from the Austravales clade. Structure predictions reveal slight structural difference and similarities albeit the SWIS-MODEL and C-I-TASSER showed relatively high-quality models which were considered as the basis for structural comparison and reliability. Further research on avian major capsid protein L1 of PePV is anticipated to improve the current knowledge on AvPV’s structure-function relationship thus control the viral transmission in endangered birds.
Chemical oxygen demand reduction in wastewater by locally isolated Priestia sp. BA01 strain
Authors: Gao Jianfeng , Halim Murni , Mohamed Mohd Shamzi , Mohamad Rosfarizan
Published: December 2024

Chemical oxygen demand (COD) refers to the oxidant content consumed by treating water samples with a certain strong oxidant under certain conditions, which is expressed in mg/L. This index is widely used in the world to reflect the degree of organic pollution in water. Using heterotrophic bacteria such as Bacillus sp. to reduce COD value in wastewater has become a common technology. The isolation and study of efficient and stable strains has great significance. In this study, a bacterial strain with COD reduction ability was isolated from the shallow soil of UPM campus. The physiological and biochemical study, and 16srRNA gene identification were carried out. The cultivation and application conditions were optimized. It was confirmed that the isolated BA01 strain belongs to Priestia sp. and the sequence has been submitted to NCBI GenBank. The GenBank number is PQ002608. For the cultivation conditions optimization, OFAT and orthogonal test methods were used. The best conditions are at 8 h, 35 ℃, 250 rpm and pH 7.0, which the biomass reached at 2.32×1010 CFU/ml. The pH value and rotation rate are significant. For application conditions optimization, OFAT and RSM were used. The best application conditions are at 35.22℃, pH 7.09, 215.45 rpm. Under these conditions, the COD reduction rate is 63.32%, 189.96mg/L. In addition, pH value is significant whereas the pairwise relationships are insignificant. Orthogonal experiments and RSM both aid in the systematic analysis of experimental results. Orthogonal experiments significantly reduce workload, but they have certain limitations in terms of interactions between factors. RSM can capture interactions and nonlinear relationships between factors, but it needs a greater number of tests than orthogonal experiments.
Evaluation of Misai Kucing (Orthosiphon stamineus) extract on diabetic cell line
Authors: Adnan Adieya Atyrrah , Khayat Mohd Ezuan , Halim Murni , Wasoh Helmi , Sobri Zulfazli M.
Published: December 2024

Orthosiphon stamineus, locally known as Misai Kucing, is a traditional medicinal plant used to treat various ailments, including diabetes. However, limited scientific research has confirmed its anti-diabetic potential. This study aimed to evaluate the effects of O. stamineus extracts on diabetic cell lines. The plant was dried, ground, and extracted using four different solvents: water, ethanol, ethyl acetate, and hexane. The crude yield from these extractions was highest in water, followed by ethanol, ethyl acetate, and hexane. In vitro toxicity assays were conducted on the 3T3-L1 pre-adipocyte cell line to assess the viability of cells treated with water and ethanolic extracts. The extracts were tested at various concentrations to determine their toxicity. Concentrations below 1.25 x 10-1 mg/mL for both extracts were non-toxic, with more than 50% viable cells observed. However, at higher concentrations (1.25 x 10-1 mg/mL), the water extract showed toxicity. Non-toxic concentrations (ranging from 0 to 0.06 mg/mL) were used to measure glucose uptake in the 3T3-L1 diabetic cell line by incubating the cells with a fluorescent D-glucose analog, 2-NBDG. The results showed a reduction in 2-NBDG uptake in cells treated with the extracts compared to untreated cells, indicating the potential to influence glucose metabolism. This suggests that water and ethanolic extracts of O. stamineus could play a role in managing diabetes by improving glucose regulation, supporting its traditional use as an anti-diabetic remedy and highlighting its medicinal potential.
Pengaruh Literasi Ekonomi, Kualitas Produk Dan Harga Dimoderasi Digital Marketing Terhadap Pembelian
Authors: Hamid Mustari , Adnan Andi Nurul Fadhilah , Ahmad M. Ihsan Said , Marhawati Marhawati , Arisah Nur
Published: December 2024

Tujuan dari penelitian ini adalah untuk menyelidiki hubungan antara pembelian produk fashion di Kabupaten Wajo dengan literasi ekonomi, kualitas produk, dan harga yang semuanya dipengaruhi oleh digital marketing. Metodologi yang digunakan adalah penelitian deskriptif dengan pendekatan kuantitatif. Sampel penelitian terdiri dari 100 responden. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Model (PLS-SEM). Digital marketing dipengaruhi oleh literasi ekonomi, dan pembelian dipengaruhi oleh literasi ekonomi, kualitas produk, dan harga. Selain itu, literasi ekonomi memengaruhi pembelian melalui digital marketing, dan digital marketing memengaruhi pembelian.
EFFECT OF LIQUIDITY, PROFITABILITY, LEVERAGE, FIRM SIZE AND SALES GROWTH ON FINANCIAL DISTRESS OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
Authors: Suyono Suyono , Ricky Ricky , Kudri Wan Muhammad , Priyono Priyono , S Yvonne Augustin , Mujiono Mujiono
Published: December 2024

This study aims to find out and analyze the influence of liquidity, profitability, leverage, firm size, and sales growth on the financial distress of property and real estate sector companies   listed on the Indonesia Stock Exchange during 2017-2021. The data analysis technique of this study uses descriptive analysis and logistic regression analysis with the help of SPSS statistical software version 21. The population of this study is property and real estate sector companies listed on the Indonesia Stock Exchange during 2017-2021. The sample used in this study is 46 companies in the property and real estate sector listed on the Indonesia Stock Exchange during 2017-2021. The sample determination uses the purposive sampling method and the data analysis technique used is logistic regression. The Independent Variables are liquidity, profitability, leverage, firm size, and sales growth which are tested for their effect on financial distress as dependent variables. The results of this study show that liquidity and profitability have a positive effect on financial distress, while firm size has a negative effect on financial distress. On the other hand, leverage and firm size have not been shown to have a significant effect on financial distress.
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh likuiditas, profitabilitas, leverage, firm size, sales growth terhadap financial distress perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021. Teknik analisis data penelitian ini menggunakan analisis deskriptif dan analisis regresi logistik dengan bantuan software statistic SPSS versi 21. Populasi penelitian ini adalah Perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021. Sampel yang digunakan dalam penelitian ini adalah 46 perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021. Penentuan sampel menggunakan metode purposive sampling dan teknik analisis data yang digunakan adalah regresi logistik. Variabel Independen adalah likuiditas, profitabilitas, leverage, firm size, sales growth yang diuji pengaruhnya terhadap financial distress sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa likuiditas dan profitabilitas berpengaruh positif terhadap financial distress, sedangkan firm size berpengaruh negatif terhadap financial distress. Di sisi lain, leverage dan firm size tidak terbukti memiliki pengaruh yang signifikan terhadap financial distress.
FACTORS INFLUENCING THE LEVEL OF STOCK UNDERPRICING IN COMPANIES CONDUCTING INITIAL PUBLIC OFFERINGS REGISTERED ON THE IDX FROM 2017–2021
Authors: Ng Martha , Putri Novita Yulia , Chandra Stefani , Saragih Agnes Debora
Published: December 2024

This study aims to analyze the factors influencing stock underpricing in companies conducting Initial Public Offerings (IPOs) from 2017 to 2021. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The sample comprises 137 companies, selected through purposive sampling. Data analysis is conducted using SPSS software, with methods including classical assumption tests, multiple regression analysis, and hypothesis testing. The results indicate that only Company Size has a significant influence on stock underpricing. In contrast, Industry Type, Company Age, Return on Assets (ROA), and Debt to Equity Ratio (DER) show no significant influence on stock underpricing.
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi underpricing saham pada perusahaan-perusahaan yang melakukan penawaran umum perdana atau IPO pada tahun 2017-2021. Penelitian ini menggunakan data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini berjumlah 137 perusahaan dan teknik pengambilan sampel dilakukan dengan cara sampel purposive sampling. Dengan menggunakan perangkat lunak SPSS serta metode analisis data yang digunakan terdiri dari antara lain: analisis uji asumsi klasik, analisis regresi berganda, dan uji hipotesis. Dari penelitian ini diperoleh kesimpulan bahwa hanya Ukuran Perusahaan berpengaruh dan signifikan terhadap underpricing saham. Sedangkan jenis industri, umur perusahaan, Retrun on Asset (ROA), dan Debt to Equity ratio (DER) tidak berpengaruh dan tidak signifikan terhadap underpricing saham.
A Review of Graduate Works on Melancholy Studies in Türkiye
Authors: Yemez Öznur
Published: December 2024

This study aims to explore the graduate dissertations and theses on melancholy studies done in Türkiye between 2005 and 2022. It primarily provides a content analysis of the 34 master’s theses and doctoral dissertations under examination. Intended to serve as a literature review, the study categorizes the submissions by the field of study. Hence, the title of the manuscript, the name of the author, the argument the researcher deploys throughout, the theories proposed, and the findings and discussions suggested in line with each doctoral dissertation and master’s thesis are correspondingly explained in a concise manner. The major impetus behind this descriptive overview is to offer students, scholars, and researchers useful and clear insight into melancholy studies, and to assist them to perceive in which aspects their research might be distinguished from the preceding studies and in what the originality of their argument or research questions lies. In the study, two tables are further drawn up to indicate the data for the theses and dissertations under examination so that the authorial genders, the rate of master’s theses and doctoral dissertations and the number of submissions made for each field of study are provided for the intended readers.
Keywords: Melancholy, Literature Review, Melancholy Studies, Graduate Dissertations, Turkey
A Comparative Historical Analysis in Determining Immigration Policies: Policy Recommendations for Türkiye Based on the U.S. Migration Experience (1882-1921)
Authors: Çetin Mehmet
Published: December 2024

The world is experiencing a new wave of mass migration, with Türkiye assuming a prominent role as both a transit and destination country. Türkiye bears a significant financial burden compared to others, impacting various dimensions of the social sphere. Policies must be grounded in a pragmatic economic approach to address challenges arising from mass migration. This matter is also addressed in the 11th and 12th Development Plans, emphasizing the necessity of an effective migration and immigration policy. In historical analysis, several nations have emerged as exemplars that could guide Türkiye. Analyzing the migration policies of the USA during the peak period of mass migration (1882-1921), this study adopts an institutional and interdisciplinary perspective, drawing from the U.S. Congressional Records that provides comprehensive and reliable documentation of the period's policies and their effects. This study aims to formulate policy recommendations for Türkiye's future immigration policies based on its findings. The findings of the study suggest that irregular mass migration, despite temporal and geographical variations, engenders analogous economic, political, and social challenges. The feasibility of the proposed policies may serve as a source of inspiration for subsequent studies.
Small and Minority Farmers: A Unique Perspective on Making Farming a Gratifying Occupation
Authors: Karki Lila , Bhandari Prem , Gurung Dipendra , Escobar Enrique N. , Ojha Sahil
Published: December 2024

Extended Abstract
Pelatihan Kelompok Guru dalam Penerapan Strategi Joyful Learning di Madrasah Ibtidaiyah
Authors: Rohmah Annisa Nidaur , Nisa' Rofiatun , Mufaizin Mufaizin
Published: December 2024

Community service activities aim to provide solutions to teachers in dealing with students who lack interest and enthusiasm in the learning process, provide material to teachers regarding the application of joyful learning in the learning process and assist Madrasas in improving the quality of human resources which previously experienced obstacles by several factors such as the difficulty of carrying out training due to internal funding, limited creative learning training activities for teachers at Madrsah Ibtidaiyah. In this service, the Asset Bassed Community-Driven Development (ABCD) approach is used with preparation, implementation and reporting methods. Based on the results of implementing Community Service activities at MI Aisyatul Wahidah, it can be concluded that this training can provide increased understanding of Joyful Learning, increase Teacher Ability in Designing Joyful Learning and improve the Quality of Learning by Teachers in each Class by implementing the Joyful Learning integrated with media, methods and learning models according to the material to be presented in class.
University teacher's perception of inclusive education
Authors: Valdez-Pineda Dina Ivonne , Vázquez-Jiménez Imelda Lorena , Vega-Encinas Erikac , Millanes María Dolores
Published: December 2024

This study aims to identify the perception of teaching staff at a university in southern Sonora regarding educational inclusion. The research is descriptive and quantitative in nature, with a nonexperimental design. 92 teachers who teach classes in the areas of Economic and Administrative Sciences, Social Sciences and Humanities, and University Extension were surveyed. The sample was non-probabilistic, selected by convenience due to the low participation and time limitation of the teachers. The criterion for participation was the availability of the teachers to answer the questionnaire. This research seeks to provide relevant information to create an inclusive university environment that promotes diversity and equal opportunities. Furthermore, it highlights the importance of providing teachers with the necessary tools and training to face the challenges of inclusive education.
Linking students with marketing companies through IT Projects
Authors: Duran-Belman Israel , Magdaleno-Zavala Juan Antonio , Gallardo-Alvarez Dennise Ivonne
Published: December 2024

Traditional advertising methods, such as print media, radio, and television ads, have been fundamental for small businesses and mediumsized enterprises to gain visibility. However, as these businesses have grown, it has become necessary to explore new strategies to reach a broader audience. With technological advancements, especially in mobile devices, advertising has evolved, allowing companies to reach various sectors of the population more efficiently. The growth of social media usage has facilitated connections between people from different places, driving businesses to adopt new marketing techniques. This technological and social shift requires restructuring traditional marketing strategies, focusing on tools such as website development and the use of social media to attract new customers and enhance communication interaction.
Challenges to overcome when implementing problem-based learning in math classes
Authors: Sánchez-López Guillermina , Salgado-Suárez Gladys Denisse , Conde-Sánchez José Rubén , Moreno-Aguilar Ma. Antonia
Published: December 2024

The implementation of problem-based learning allows students to develop the ability to recognize problems, analyze them, establish solutions, and present results. The main interest of this work is to determine the variables that currently influence the implementation of problem-based learning as the guiding axis of a course and to establish a proposal to continue using it, given that the conditions of the student community have changed with everyday problems. The proposed research methodology was qualitative due to the controlled test method. applied to three groups of first semester, to identify existing problems on poor school performance, adaptation to collaborative work, reading comprehension, mathematical reasoning. With the results obtained in the diagnosis, improvement strategies were established and throughout the semester accompaniment was provided to the detected students, these strategies were modified according to the pre-results that were obtained.
Design of digital ignition control of compact vehicle engine using fingerprint
Authors: Guzmán-Cortés Agustín , Barbosa-Santillán Luis Francisco , González-Contreras Brian Manuel , Álvarez-González Ricardo
Published: December 2024

Over the past decade, vehicle thefts in México have increased, mainly due to the lack of accessible and effective security systems. Most engine ignition control systems are available only in high-end cars, while more than 90% of the population uses mid-range or low-end compact vehicles that lack this technology. To address this need, the design of a security system that uses a fingerprint reader, together with a commercial control card and communication modules, to offer an intuitive method of engine ignition control in low-end vehicles is proposed. This approach seeks to improve automotive security at a reasonable cost.
Production parameters in radishes (Raphanus sativus L.) using organic inputs
Authors: Medina-Saavedra Tarsicio , Mexicano-Santoyo Lilia , Arroyo-Figueroa Gabriela , Castro-Jácome Tania Patricia
Published: December 2024

The objective was to measure productive parameters in radishes grown using organic inputs. With a randomized block design and three repetitions. The treatments: commercial cultivation (RaT0); biofertilizer, worm leachate and bocashi (RaT1); biofertilizer and Mountain Microorganisms (RaT2). The parameters bulb circumference, bulb length, root length, stem to leaf length, stem circumference, number of leaves and weight. ANOVA and Principal Component Analysis (PCA) were performed. The PCA shows that RaT1 has the greatest positive impact on the diameter and length of the bulb and the weight of radish. Biofertilizers stimulate rooting and provide plant growth-promoting bacteria (GPCV), worm leachates provide humic acids and promote better absorption of minerals, and bocashi favors the availability of minerals due to the fermentation it undergoes during its preparation.
Integration of electrolytic module into didactic prototype for application of chrome coating
Authors: Campos-Quiroz María Magdalena , García-Rascón Araly , Frías-Gutierréz Edgar
Published: December 2024

Electrochemistry is part of the teaching of several subjects in the educational programs at the Technological University of Chihuahua, aware of the importance of developing environments for teaching, experimentation and understanding the general principles of the discipline, a project is developed with the aim of integrating a chrome plating module into a didactic laboratory prototype that simulates the industrial electrodeposition process, where students can directly observe the process, strengthening the teaching and meaningful learning of the principles of electrochemistry in a practical and safe environment. Likewise, having this prototype encourages research and collaboration with companies that require electrodeposition treatments.
ЗАСАДИ ДЕРЖАВНОГО УПРАВЛІННЯ ЗАБЕЗПЕЧЕННЯ БЕЗПЕКИ СІЛЬСЬКОГОСПОДАРСЬКОГО ВИРОБНИЦТВА В УМОВАХ НЕДОПУЩЕННЯ КРИЗОВИХ СИТУАЦІЇ
Authors: Проць Роман
Published: December 2024

Метою дослідження є детальний аналіз особливостей державного управління, спрямованого на забезпечення безпеки сільськогосподарського виробництва в умовах, що виключають виникнення кризових ситуацій. Об'єктом дослідження виступає взаємодія між сільськогосподарським виробництвом та системою державного управління. Основне завдання полягає у визначенні ключових засад державної політики, які дозволять забезпечити стійкість та безпеку аграрного сектору, мінімізуючи ризики виникнення кризових явищ.
Дослідження підтверджує, що сільськогосподарське виробництво є вкрай вразливим до кризових ситуацій різного характеру. Економічні труднощі, природні катаклізми та соціальні потрясіння можуть призвести до значних втрат для аграрного сектору, що, в свою чергу, негативно впливає на продовольчу безпеку країни та добробут сільського населення. Аналізується вплив економічних труднощів, природних катастроф та соціальних потрясінь на аграрний сектор, а також роль державних заходів у подоланні цих викликів. Дослідження підкреслює необхідність фінансової допомоги, впровадження інноваційних технологій та розвитку інфраструктури як ключових чинників, що сприяють підвищенню ефективності та стійкості сільського господарства. Окрему увагу приділено соціальному аспекту, зокрема збереженню робочих місць у сільських регіонах та підтримці фермерських сімей. Вивчення міжнародних практик показує, що адаптація успішних стратегій інших країн може значно підсилити національні зусилля щодо забезпечення економічної безпеки аграрного сектора.
Стаття акцентує на необхідності залучення інноваційних рішень в аграрний сектор. Однак для успішного впровадження інновацій необхідна відповідна підготовка кадрів, а також створення сприятливого законодавчого середовища. Висновки дослідження свідчать про те, що державна політика повинна бути спрямована на стимулювання інноваційної діяльності в аграрному сектору. Це може бути досягнуто через фінансування наукових досліджень, створення інноваційних кластерів, а також надання податкових пільг для підприємств, які впроваджують нові технології. Такий підхід не лише підвищить конкурентоспроможність українського аграрного сектору на світовому ринку, а й сприятиме вирішенню таких глобальних проблем, як продовольча безпека та зміна клімату.
THE USE OF EDUCATIONAL COMPUTER PROGRAMS IN CORRECTIONAL WORK WITH PRESCHOOL CHILDREN
Authors: Pavlenko V. , Biruk N. , Chupakhina M.
Published: December 2024

The article clarifies the role, content and requirements for the selection of computer programs for correctional work with preschool children. The approaches in the pedagogical literature concerning the application of computers in preschool and primary school age are analyzed, namely: the use of computers for learning; the use of computers as a means for child’s cognitive development.
To achieve the goal, methods of analyzing scientific literature and studying the scientific papers in this area have been used. Methods of empirical research presupposed conducting a questionnaire and survey: collecting data from preschool teachers on the importance of creating organizational and pedagogical conditions for the use of computer programs in correctional work with preschool children.
The computer programs that are necessary for a speech therapist in preparing for classes are presented: PowerPoint, Paint, Adobe Photoshop, CorelDRAW, Word Text Editor.
It has been established that the use of computer programs in correctional work with preschool children will be effective under the following organizational and pedagogical conditions: taking into account the age and individual characteristics of children; the use of personally oriented learning and a competency-based approach; increasing the level of motivation of children, their interest and stimulation of solving problem-oriented life situations that require children’s significant mental efforts; strengthening the developmental focus of the game; ensuring active interaction of all participants in the game activity.
The general advantages of using computer programs in correctional work with preschool children have been formulated: a flexible combination of various methods, techniques and means of effective learning; intellectual development of children and all cognitive processes; development of creative imagination and stimulation of cognitive interest in preschool children; increasing the level of motivation when children can learn from their own experience and the experience of others in a specific matter; friendliness towards the teacher and each other; cohesion of the children's collective; development of the ability to critically assess the situation and predict the consequences of one's own activities, etc.
INNOVATION IN TEACHING POLISH TO STUDENTS OF PHILOLOGY
Authors: Nedashkivska T. , Yarynovska K.
Published: December 2024

The study examines the problem of implementing innovation in higher education institutions in the field of teaching Polish, in particular, the focus is on the features, methods, forms, digital platforms, applications and technologies that can be used in teaching foreign languages in higher education. Analysing teaching methods and their modern modification, it is necessary to pay attention to the intensification of learner-centred methods, so the authors present the dominant aspects and challenges of today's foreign language learning, emphasising that the introduction of innovative methods in the educational process not only diversifies educational activities, but also helps to acquire knowledge, skills and abilities more effectively. The expansion of the traditional approach to teaching Polish was caused by the social and historical events of recent years: the COVID-19 pandemic, when the transition to distance learning was forced, the full-scale invasion of Ukraine, which called into question the possibility of carrying out the educational process in some regions. The relevance of studying the chosen topic is absolutely determined by modern historical and social events and requirements for representatives of the philological field. The article presents an overview of platforms that can help to organise the educational process competently, analyses the most popular platforms for learning Polish and teaching it to students of higher education institutions of philological faculties. The article also systematises and summarises information on modern methods of teaching foreign languages, in particular Polish, describes the author's methods – V. Broniarko's method, L. Shkutnyk's method, Z. Brzeszkiewicz's method; factors contributing to the effective mastery of Polish (foreign) languages are presented.