bluuebunny/crossref_metadata_2025 huggingface dataset:
Environmental Limitations of the Use of Solar Energy in the Carpathian Region
Authors: Redko Andrii , Adamenko Yaroslav
Published: November 2024

Abstract. The purpose of the work is to study the environmental limitations of using solar energy in the Carpathian region of Ukraine. Problem. A number of main restrictions affecting the location of solar power plants are highlighted, which are analyzed in the process of carrying out a strategic environmental assessment and are substantiated by calculation in the process of the environmental impact assessment procedure. For solar power plant projects, the main environmental limitation is the use of land areas. In the Carpathian region, plots under solar power plants must bypass agricultural land, recreational and touristic use, buffer zones of nature reserves. An important technical limitation is the ability to connect solar power plants to electrical networks. Methodology. In the course of the research, the regression analysis of the dependence of the amount of electricity produced by the experimental solar power plant at the Ivano-Frankivsk National Technical University of Oil and Gas on meteorological parameters was further developed using statistical processing of a series of observations. Results. Originality. It was determined that the air temperature has the greatest influence on the production of electrical energy with a correlation coefficient of 0.919. A direct linear relationship indicates an increase in power generation with an increase in air temperature up to +250C. Relative humidity has a fairly significant effect on the generation of solar energy. The resulting correlation coefficient of 0.776 indicates a close relationship between the two data series. When the humidity increases to 76%, the production of electricity by solar photovoltaic panels increases and decreases with a further increase in humidity from 75 to 100 %, which is associated with an increase in cloudiness under such weather conditions. Wind speed also has a strong correlation with solar power generation. Electricity production increases in conditions of low wind or almost windless weather with a wind speed value of up to 2.9 m/s and decreases with a further increase in wind speed. Practical value. The obtained significant regularities will be of practical importance for the justification of environmental restrictions when using solar energy for the conditions of the city of Ivano-Frankivsk.
Analysis and Justification of Data Structure Selection for Traffic Flow Management Tasks
Authors: Hritsuk Valerii
Published: November 2024

Abstract. Problem. Cities around the world are increasingly facing challenges related to congestion, delays and the environmental impact of those problems. The paper examines the critical need for innovative solutions to improve the efficiency of traffic flow management, offering a comprehensive study of the role of data arrays in solving the problem of urban mobility.
The main goal is to explore and find out how the use of data sets can improve traffic management, contributing to the development of new traffic management systems and informed decision-making. By summarizing information from various sources, the article aims to provide a holistic understanding of the theoretical foundations, practical applications and new trends in the use of datasets for traffic optimization.
Drawing on a range of sources, ranging from dynamic algorithms to real-world case studies in Los Angeles, the paper examines the theoretical foundations, applications of dynamic arrays, and the development of traffic data management.
The results demonstrate the transformative effect of dynamic arrays on traffic flow management. Real-world implementations demonstrate tangible benefits, including improved signal synchronization, increased security, and data-driven decision-making. New trends such as 5G, edge computing and advanced sensor networks are considered to be the main elements shaping the future of traffic data management.
The practical value of the work lies in its potential to inform urban planners and technology developers about the transformative possibilities of data sets. By understanding practical applications, challenges and emerging trends, stakeholders can make informed decisions to improve urban mobility, reduce congestion and shape the future of intelligent traffic solutions.
The work provides a structured study of data sets in the management of traffic flows, offering ideas that contribute to the possible integration of intelligent solutions for traffic and a more comfortable urban life.
Analysis of Application of Cement-Sand Solutions During the Renovation of Road Water-Draining Structures Using Metal Corrugated Structures
Authors: Harkusha Mykola
Published: November 2024

Abstract. Problem. Today, the restoration of road culverts using metal corrugated structures is relevant and necessary, as they are in difficult operating conditions, which is the reason for their premature destruction. Goal. Сonducting an analysis of the dynamic viscosity of cement-sand solutions during the restoration of road culverts using metal corrugated constructions. Methodology. The hydraulic resistance analysis of the cement-sand solution during fogging of the inter-pipe gap and the dynamic viscosity analysis of the cement-sand solution were carried out. Results. Based on the conducted research, the need to improve the existing cement-sand solutions for inter-pipe clogging was established. Originality. The work considers the most common approaches to determining the hydraulic resistance to the movement of cement-sand mortar. The dynamic viscosity analysis of the cement-sand solution was performed. Practical value. The work considers the most common models describing the flow of an ordinary cementconcrete mixture (cement-sand mortar). An approach to determining the pressure loss when filling the inter-pipe gap is presented. The paper provides an analysis of the use of cement-sand mortars during the restoration of road culverts using metal corrugated structures. Based on the conducted analysis, the dependence of dynamic viscosity on the composition of the mixture and the water-cement ratio was established. The paper proposes general provisions for the restoration of road culverts using metal corrugated structures with the establishment of requirements for cement-sand mortar.
Barrier-free space of large cities
Authors: Shashenko Oleksandr , Hryhoriev Oleksii , Skobenko Oleksandr , Kulivar Viacheslav
Published: November 2024

Aabstract. The article deals with the problem of creating barrier-free access to the benefits of civilization for a population group with disabilities. The prospects of urbanization of the population, the reasons contributing to this, and the increase in the number of persons with disabilities as a result of military actions are considered. Emphasis is placed on the fact that the problem under consideration will primarily affect large cities as sources of communication services. Examples of implementing the state’s policy on ensuring the rights of the population to receive services of various kinds by improving the existing and new infrastructure are given. Scientific novelty. Emphasis is placed on population prospects, which will lead to active urbanization of the population and, accordingly, an increase in problems related to ensuring the rights of people with disabilities. The dynamics of this process are given. Attention is drawn to actualizing the specified problem concerning the war in the country’s east. Practical value. Concrete examples of the implementation of state policy regarding persons with disabilities are shown in the example of Dnipro City.
Influence of medicinal plants’ extracts of the Altai region on hematological and biochemical profiles of laboratory mice
Authors: Miroshnikov P. , Zhuchaev K. , Zadubrovskiy P. , Novikov E. , Loshenko V.
Published: November 2024

Purpose: to study the effect of oregano and marsh cinquefoil extracts on the hematological and biochemical profiles of laboratory mice.

Materials and methods. The article presents a study of the effect of MC and O extracts on laboratory mice. The raw materials for the production of extracts were rhizomes of MC and above-ground parts of O collected in the Altai Krai. The effect of the extracts was studied on 54 two-month-old ICR mice of different sexes. Three experimental groups were formed: control, experimental with O extract (20 mg/kg) and experimental with MC extract (20 mg/kg). The following hematological and biochemical parameters were studied: the content of erythrocytes and hemoglobin, hematocrit, average volume of erythrocytes, the content of leukocytes and lymphocytes, the content of calcium, phosphorus, cholesterol, urea, glucose, triglycerides, total protein and albumin.

Results. As a result of the study, it was revealed that the studied extracts are capable of having a significant effect on such metabolic parameters of laboratory mice as the content of glucose, cholesterol and total protein. The most significant effect was observed in female mice consuming the MC extract. Based on the results obtained, it was concluded that it is advisable to further study MC and O extracts as components for the development of hyperglycemic, hypolipidemic and restorative drugs based on medicinal plants.
Influence of average daily gain of heifers on the age of first insemination
Authors: Tulinova O. , Yakimov F.
Published: November 2024

The purpose of this study is to establish the influence of average daily gain (ADG) of heifers at different periods of their development on the age of 1st insemination (A1ins) at 12, 13, 14, 15, 16, 17, 18 months and older and milk yield of first-calving cows for 305 days of lactation according to a sample (n=1289) formed from the Seleсs database of one of the breeding plants in the Leningrad region for breeding the Ayrshire breed of dairy cattle. On average for the sample, the correlation coefficient of milk yield with A1ins indicates a negative relationship between these two characteristics (-0.218), a positive correlation of milk yield with live weight of 1st insemination LW1ins (+0.101) with a negative connection with ADG (-0.110). It was revealed that in all age groups of heifers there is a decrease in ADG at the age of 2 months, and the intensity of further development of heifers depends on ADG at the age of 3, 4, 5 months, at a level of over 800 g, contributes to the achievement of A1ins from 12 to 14 months. At the same time ADG at the age of 9—12 months should be at least 800 g. However, even with ADG 800—900 g at the age of 3—5 months, but when these indicators decrease at 9—12 months below 800 g, A1ins increases to 15—16 months. Low ADG at the age of 3—5 months and at the level of 600 - 700 g at the age of 9—12 months increases A1ins to 17 months and older. Thus, for an earlier A1ins and a high level of productivity in the 1st lactation, one should pay attention to the development of heifers at the age of 3—5 months, maintaining the ADG at a high level (more than 800 g) and avoid low weight gain at 9—12 months (less than 800 g).
Why Does Copyright Law Meet Criticism in Society? The Importance of the Public Domain
Authors: Vohid Alimardanova Iroda
Published: November 2024

This article is about a well-stocked public domain and equitable access to copyright-protected content to foster innovation and the creation of new works. It is a common misconception that stronger intellectual property rights promote economic progress, whereas copyright exceptions need to be somewhat conceded for socially motivated reasons. This is a false dichotomy. For the sake of research and development, teaching, and software or hardware interoperability, many companies need access to copyrighted materials. A lack of appropriate access can impede economic expansion.
Implementing Problem-Based Learning To Enhance Students' Algorithmic Competence
Authors: Namozovich Khamroev Utkir
Published: November 2024

This article explores the implementation of problem-based learning (PBL) technology to enhance students' algorithmic competence, a critical skill in the field of computer science and education. Despite the recognized importance of algorithmic competence, there remains a gap in effective teaching methodologies that engage students and foster deep understanding. This study employed a mixed-methods approach, incorporating both qualitative and quantitative data from pedagogical experiments conducted among second-year students at the Navoi State Pedagogical Institute. The findings indicate that PBL significantly improves students' ability to understand and apply algorithms, with the experimental group showing a 9.8% higher mastery rate compared to the control group. The results suggest that integrating PBL into the curriculum can activate cognitive processes, enhance creative thinking, and promote teamwork. These implications highlight the potential of PBL as a transformative educational strategy in developing essential algorithmic skills in students.
Fermatean Fuzzy TOPSIS Method and Its Application in Ranking Business Intelligence-Based Strategies in Smart City Context
Authors:   MBA, College of Business & Public Management, University of La Verne, CA, USA, Majd Seyed Shabahang , Maleki Alireza ,   College of Management, University of Tehran, Tehran, Iran, Basirat Sepideh ,   Master of Business Administration, Department of Business Administration, University of the Potomac, Washington, DC 20005, USA, Golkarfard Amin ,   Civil and Environmental Engineering Department, Amirkabir University of Technology, Tehran, Iran
Published: November 2024

With the expansion of smart cities, the use of business intelligence (BI) has emerged as a crucial tool for resource optimization, increasing efficiency, and improving the citizens’ quality of life. BI enables companies to make better strategic decisions by analyzing vast amounts of urban data, helping them remain competitive in the dynamic smart city environment. This study utilizes content analysis and the Fermatean Fuzzy TOPSIS (FF-TOPSIS) method to rank the strategies based on business intelligence in the context of smart city. Initially, relevant criteria were identified through content analysis, and subsequently, five strategies were developed and ranked based on these criteria. The results revealed that the "Development of IOT-enabled smart networks (S2)" ranked highest, as it plays a significant role in optimizing resource management and enhancing urban service performance, thereby contributing greatly to the advancement of smart cities. "Process automation and the deployment of robotic systems (S5)" ranked second, as it enhances efficiency and reduces human errors. "Cloud platform integration for seamless access to data and services (S3)" also proved to be of considerable importance, ranking third, as it provides seamless access to data and services. " Artificial intelligence deployment for predictive analytics and process optimization (S4)" ranked fourth and was vital for predictive analytics and process optimization, while " Big data analytics for smart decision-making (S1)"—despite its importance—ranked fifth. Urban managers should prioritize the development of IOT networks to fully leverage their potential for resource management and efficiency gains. Following this, attention to process automation and AI integration can significantly enhance the quality of life for citizens and reduce urban costs.
Advanced Ransomware Detection through Dynamic Anomaly Pattern Discrimination
Authors: Wyatt Lachlan , Heidenreich George , Michaud Arthur , Koenig Nathaniel
Published: November 2024

The rise in ransomware attacks has demonstrated the urgent need for adaptive detection mechanisms capable of addressing increasingly complex and evasive threat behaviors. Existing detection methodologies often falter against novel ransomware strains, primarily due to their reliance on static signatures or predefined rules that cannot adapt to the dynamic nature of contemporary cyber threats. The proposed Dynamic Anomaly Pattern Discrimination (DAPD) model introduces a highly adaptive approach, leveraging advanced machine learning techniques to detect malicious activity through real-time behavioral analysis, significantly enhancing accuracy and reducing false positive and negative rates. In a comparative evaluation, the DAPD model demonstrated superior detection capabilities relative to traditional methods, with consistent scalability across varying levels of network concurrency and efficient resource utilization. A robust architecture underpins the model’s performance, with its dynamic learning mechanisms providing substantial resilience against previously unseen ransomware variants. The outcomes of this study suggest that the DAPD model offers a foundational advancement for ransomware detection, capable of bolstering cybersecurity defenses in environments where rapid adaptability is critical.
The Intersection of Political Power and Data Exploitation: Implications for Privacy and Security in Ghana's Digital Age
Authors: Zibo Bashiru Salifu , Nweke Ogochukwu C.
Published: November 2024

Digital technologies are rapidly being integrated into the political process and this massive transformation is bringing both opportunities and significant challenges. The research is focused on how the merging of political power and data exploitation has led to a new challenge known as surveillance capitalism – where personal data is gathered, commodified and used without the data owners' consent–in the privacy and security field. With the guidance of four key research questions, the study makes use of the mixed-methods approach, combining literature review with empirical data collected through surveys. Academic databases including Google Scholar, JSTOR, Scopus, and PubMed, build the arsenal of the literature review, examining the theoretical frameworks of surveillance capitalism and how effective current legal frameworks, such as Ghana’s Data Protection Act, 2012. The survey component captures public perceptions of political vigilantism and its exacerbation through data exploitation. The findings highlight the need for stronger enforcement of data protection laws, increased public awareness, and the development of strategies that balance innovation with privacy protection. This study provides critical insights for policymakers, emphasising the urgency of addressing the dual challenges of data exploitation and political violence to safeguard democratic processes in Ghana.
Volumetric Strain Energy Theory Of Failure
Authors: Thanikasalam Kumaran , K MalarMohan
Published: November 2024

The Volumetric Strain Energy Theory (VSET) of Failure provides a theoretical basis to predict material failure under complex stress conditions. This theory proposes that failure occurs when the volumetric strain energy within the material reaches a specific threshold, identified by the energy stored in a standard tensile test sample at failure. By concentrating on volumetric energy alterations rather than stresses or strains alone, VSET offers an enriched perspective on material failure.
Microscale imaging of leak pathways in FDM 3D printed fluidics
Authors: Nightingale Adrian , Rankin Kathryn , Leeder Rowan
Published: November 2024

3D printing is a highly attractive method for manufacturing micro- and milli-fluidic devices due to fast fabrication times and low barrier to entry. Of the common 3D printing methods, fused deposition modelling (FDM) is the most accessible but is also susceptible to leakages if printed with default settings. Previous reports have described how specific print parameters are required to ensure reliable leak-free fluidics including increased flow rates, small layer heights, and 100% infill. Here we combine computer tomography (CT) X-ray imaging with bulk leak testing to understand the fundamental structural reasons for the previously reported recommended print parameters. In keeping with previous reports, we see that smaller layer heights (<0.1 mm) and increased flow rates (>100 % compared to recommended rate) prevent leakage. We show these two parameters prevent leaks by increasing the quality and integrity of channel walls, though the relevant importance of each parameter depends on whether channels are orientated vertically or horizontally compared to the print bed. In contrast to previous reports, we show that the degree of infill is irrelevant as print bodies are intrinsically porous and it is the integrity of channel walls that determines whether leaking will occur. Consequently channels can be printed with low infills without sacrificing leak integrity and consequently print times and material costs can be greatly reduced (over 50 % time and cost savings for the test pieces used here).
Resource Gap in Tribhuvan University
Authors: Pyakuryal Bishwambher
Published: November 2024

Not Available.
An Introduction to Probit and Logit Models
Authors: Gharana Kishor Kumar Guru
Published: November 2024

Not Available.
Sectoral Interdependence among the Small Scale Industries of Rajasthan
Authors: Saxena K.K.
Published: November 2024

Not Available.
Are Tractorized Farms More Efficient than Traditional Ones?
Authors: Pudasaini Som
Published: November 2024

Not Available.
Use of Modern Inputs in Nepalese Agriculture
Authors: Tiwari Bishwa Nath
Published: November 2024

Not Available.
Nepal's Drive Towards Privatization
Authors: Dhungel Kamal R.
Published: November 2024

Not Available.
Social Change Perspectives
Authors: Chitrakar Kamal Bahadur
Published: November 2024

Not Available.
A Macroeconomic Planning Framework: The Context of Eighth Five Year Plan (1990-1995) in Nepal
Authors: Sharma Gunanidhi
Published: November 2024

Not Available.
A Note on Significance of Complementary between Inputs in Neo-Classical Theory of Production
Authors: Tiwari Bishwa Nath
Published: November 2024

Not Available.
The Forestry Sector of Nepal: Deforestation, Degardation and Development Efforts
Authors: Gharana Kishor Kumar Guru
Published: November 2024

Not Available.
Reverse Flow of Capital and Technology from India: A Case of Economic Transformation
Authors: Chadha Vikram
Published: November 2024

Not Available.
Impact of Remote Work Environment on Employees’ Job Satisfaction: A Study of BPO Companies in Nepal
Authors: Madan Kandel
Published: November 2024

The transition from traditional office environments to remote work settings has been accelerated by technological advancements and the COVID-19 pandemic. This shift, particularly impactful in Nepal's growing Business Process Outsourcing (BPO) sector, has necessitated a re-evaluation of employee satisfaction within virtual workspaces. This study explores the effects of remote work on job satisfaction among employees in Nepal's BPO industry, focusing on factors such as work-life balance, communication effectiveness, technological integration, and overall job satisfaction. Utilizing a descriptive research design, the study employed a structured questionnaire distributed to 407 remote BPO employees. Data analysis through SPSS and Excel revealed that collaboration and relationship building, communication, and monitoring and trust significantly impact job satisfaction, with work-life balance and technology playing more moderate roles. The findings highlight the importance of fostering effective communication, team cohesion, and trust to enhance job satisfaction in remote work environments. The study identifies a gap in existing research concerning Nepal’s specific context and suggests further exploration into how local socio-economic and technological factors influence remote work experiences.
Consumers’ Attitudes and Purchase Intention of Life Insurance in Nepal
Authors: Shanker Dhodary
Published: November 2024

This study explores consumer attitudes and intentions to purchase life insurance in the Kathmandu Valley of Nepal. Purchase intention serves as the dependent variable, while the independent variables include tax savings, insurance agents, word-of-mouth, satisfaction, and trust. Utilizing primary data, this research aims to examine factors influencing investor behavior in the acquisition of life insurance policies.The findings of the study reveal that individuals with higher levels of education exhibit greater concern about life insurance compared to those with lower educational backgrounds.Furthermore, the results suggest that the majority of individuals are employed in the service industry rather than in government roles, as business owners, or in other fields. Life insurance policyholders showed a stronger preference for endowment policies over whole-life and term insurance. The primary motivation for purchasing life insurance is risk coverage, although people also seek it for savings, security, and peace of mind. Regression analysis indicates a strong relationship between insurance agents, decisions regarding life insurance purchases, and overall satisfaction.
Consumers’ Attitude on Purchase Behavior of Green Products
Authors: Ashmita Dahal Chhetri  , Dipendra Karki
Published: November 2024

This study aims to investigate the influence of consumers' attitudes on their purchasing behavior toward green products in Nepal. Using a cross-sectional research design, quantitative data were gathered from 240 consumers in the Chitwan district, aged 20 to 40, through a purposive sampling method. Structural Equation Modeling (SEM) analysis reveals that the value consumers place on green consumption has a significant positive impact on their attitude toward green products, as well as their reasons for and against purchasing them. However, an insignificant negative relationship was observed between the reasons for and against purchasing green products and attitudes toward green products. Additionally, attitudes toward green products were found to have a substantial impact on purchasing behavior. The findings emphasize the potential for aligning consumer preferences with environmental sustainability, creating a win-win situation that not only meet their desires but also contribute to a sustainable environment.
Attitude formation towards digital payment system: A case study of eSewa mobile application
Authors: Ashish Gautam  , Ashtha Karki
Published: November 2024

Mobile technologies have rapidly gained widespread adoption and provide significant advantages for businesses, including the ability to reach customers more effectively. These technologies offer numerous benefits, such as the ability to interact from virtually anywhere, individualized usage, personalized information and services, and prompt responses. The advancement of mobile technology has facilitated the transition from traditional to digital payment systems. For example, in Nepal, the mobile payment system "eSewa" was introduced by eSewa Fonepay in 2009. Recent years have seen a dramatic rise in e-commerce, largely driven by the pervasive use of mobile devices. This surge in online trading has led to the development of new products and solutions for online payments, influencing consumer attitudes and behaviors. An online survey of 165 individuals was done for the study. Correlation and regression analysis were performed in SPSS was used for the data analysis. The study identified several factors influencing adoption: perceived reputation, perceived trust, environmental risk, perceived ease of use, perceived usefulness, and perceived mobility. Findings revealed that perceived reputation, perceived ease of use, and perceived usefulness positively affect attitudes towards digital payments. Notably, perceived usefulness had the greatest impact on fostering a positive attitude, while perceived trust, environmental risk, and perceived mobility did not show significant effects.
Exploring the Bank-Specific and Macroeconomic Determinants of Capital Structure: Evidence from Nepalese Commercial Banks
Authors: Purna Man Shrestha  , Rajesh Gurung
Published: November 2024

Background: Capital structure, i.e., the mixture between borrowed funds and shareholders’ equity of a firm, is the major concern of financial management. It is affected by several internal and external factors. A firm's capital structure performs vital contribution in shaping profitability. Every firm must identify the factors influencing its capital structure.
Objectives: This research focuses on identifying the key drivers of the capital structure of Nepalese commercial banks using profitability (ROA), bank size [Ln(TA)], and liquidity (LIQ) as bank-specific variables, actual gross domestic product (GDP) growth rate, inflation (INF), and interest rate (IR) as macroeconomic independent variables, and the leverage as dependent variable as a proxy for capital structure.
Methodology: A pooled OLS, fixed effect, and random effect regression model is used to examine the annual panel data of twenty commercial banks operating in Nepal from 2014 to 2023.
Main Findings: This paper finds the considerable role of bank-specific and macroeconomic variables in determining the mixture of debt and equity of a firm. The capital structure of Nepalese commercial banks is negatively impacted by profitability and liquidity, whereas it is positively impacted by bank size. Furthermore, it is positively influenced by the GDP growth rate and inflation and adversely influenced by the interest rate.
Conclusion: This paper concludes that profitable commercial banks with higher liquidity heavily depend on equity capital rather than debt capital. On the other hand, larger banks tend to use more debt. It is further concluded that as economic growth becomes strong with lower interest rates, Nepalese commercial banks tend to use more debt.
Examining the Impact of GDP on the Nepalese Stock Market: Insights from Co-integration and Granger Causality Tests
Authors: Krishna Bahadur Thapa
Published: November 2024

The stock market reflects the national and international economic health. It promotes investment opportunities and the economic growth of the nation. This study examined the long-run relationship between Gross Domestic Product (GDP) fluctuations and the Nepalese Stock Market Index (NEPSE) employing the econometric models. By using the quantitative analysis of data collected from June 2005 to December 2023, this research applied advanced models such as co-integration to explore long-term equilibrium, vectors auto-regression (VAR) to analyze the short-run impact, and Grangers’ causality tests for identifying cause and effect, and variance decomposition for the quantify the impact.  Analyzing the unit root tests revealed that GDP growth rates and stock market indices are integrated at the second difference, leading to the application of the Johansen co-integration test. Results showed no evidence of long-term co-integration between GDP and NEPSE. As a result, a Vector Auto-Regression (VAR) model is employed to assess the short-term dynamics. The VAR analysis indicated that lagged values of NEPSE have a significant positive effect on current NEPSE values. Granger causality tests revealed that GDP has a significant causal impact on NEPSE, but NEPSE does not significantly influence GDP. Variance decomposition analysis further demonstrated that NEPSE’s own past values predominantly drove its oscillations, while GDP had minimal impact on the NEPSE.
Personal Income Tax Compliance Behaviour in Kathmandu Valley
Authors: Toya Nath Bhattarai
Published: November 2024

This article aimed to explore whether factors such as tax awareness and knowledge, the perceived fairness of the tax system, its complexity, tax rates, and income levels influence the compliance behavior of registered personal income taxpayers in the Kathmandu Valley. A theoretical framework was employed to test hypotheses based on responses gathered from a survey of these taxpayers. Data collection was carried out using a purposive judgmental sampling method, and questionnaires were distributed as part of a descriptive and analytical research design. The collected data were analyzed using least squares regression and SPSS 26.0. The results indicated that personal income tax compliance, the dependent variable, was significantly and positively influenced by five key factors: tax awareness and knowledge, fairness of the tax system, complexity of the tax system, tax rates, and income level. The findings also revealed that taxpayers often lack sufficient technical knowledge and perceive the tax system as overly complex. These factors—along with tax awareness, fairness, complexity, tax rates, and income level—are thought to contribute to taxpayer non-compliance. To enhance tax compliance, the study recommends that the government should focus on improving public services, increasing awareness about the benefits of paying taxes, and educating the public on compliance measures. Additionally, conducting regular audits can act as a deterrent to non-compliance. Future research could investigate the impact of social and referral groups on compliance behavior, as social norms and ethical values may offer further incentives for tax compliance.
Impact of Television Advertisements on the Lifestyles of Urban Youth in Kathmandu
Authors: Gopal Thapa
Published: November 2024

The study's objective was to examine the impact of television advertisements on the lifestyle of urban Nepalese youth based on attitudes, tastes, habits, and moral standards. It also tried to measure the usefulness of ads in changing the urban youth lifestyle and its impact on Nepalese urban youth. This study was mainly an urban-educated youth-based analytical study, undertaken in Kathmandu Valley based on   200 respondents as sample sizes which were taken part in the survey, out of which 80 were male and 120 were female.  The study relied on primary data collected from various colleges at Tribhuvan University. In the study, most respondents agreed that the television advertisement has changed the lifestyle of urban youths.
Impact of Information Characteristics on Information Adoption and Public Sector Organizations Success in the China
Authors: Yao WANG  , Meidan LIU
Published: November 2024

The quality of information is a significant feature for organizational success which policymakers and researchers must emphasize in building up strategies. The present study examines information characteristics such as information quality, information quantity and information credibility on public sector organizations success in China. The study also investigates the mediating role of information adoption among information quality, information quantity, information credibility and public sector organizations success in China. The survey questionnaires were used to gather the primary data from the respondents. The respondents comprised a sample size of 357 employees of Chinese public sector organizations, chosen through random sampling technique. Smart-PLS was used to measure data validity and nexus among constructs. The results revealed that the information quality, information quantity and information credibility have a positive association with public sector organizations success in China. The outcomes also exposed that the information adoption significantly mediates among information quality, information quantity, information credibility and public sector organizations success in China. It is hoped that the findings of this study will help policymakers and strategists to frame policies and guidelines to achieve the organization success by using high quality information.
Pengaruh Gender dan Dukungan Politik terhadap Kinerja Pemerintah Daerah
Authors: Pratama Fadillah Ahmad Fauzi , Setiawan Doddy
Published: November 2024

Penelitian ini bertujuan untuk menyelidiki bagaimana gender dan dukungan politik memengaruhi kinerja pemerintah daerah di Pulau Jawa. Studi ini didasarkan pada teori kebijakan publik. Penelitian ini juga menguji beberapa variabel kontrol terkait karakteristik regional seperti ukuran pemerintah daerah, belanja modal, dan tingkat kekayaan daerah. Sampel dalam penelitian ini terdiri dari semua kabupaten/kota di Pulau Jawa, yaitu 113 kabupaten/kota, dan periode observasi adalah dari tahun 2016 hingga 2018. Hasil penelitian ini menunjukkan bahwa kinerja pemerintah daerah dipengaruhi oleh gender dan dukungan politik. Studi ini juga melakukan pengujian lebih lanjut seperti analisis terhadap wilayah non-pemekaran, yang menghasilkan hasil yang konsisten
Pengaruh Capital Intenisty, Perencanaan Pajak, Dan Risiko Bisnis Terhadap Nilai Perusahaan
Authors: Br. Naibaho Sevhia Fransiska Trivena , Widiyati Dian
Published: November 2024

Penelitian dilakukan dengan menganalisis laporan keuangan tahunan tahun 2018 - 2022 pada perusahaan konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan dalam penelitian ini terdiri dari 35 perusahaan besar sektor konsumen yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022 menggunakan teknik  purposive sampling. Variabel yang digunakan dalam penelitian ini adalah intensitas modal (X1), perencanaan pajak (X2), risiko bisnis (X3) sebagai variabel independen, dan nilai perusahaan (Y) sebagai variabel dependen. Metode penelitian menggunakan metode regresi data panel menggunakan software EViews 13 Student Version Lite. Berdasarkan hasil penelitian, model terbaik adalah fixed effect model (FEM). Hasil penelitian menunjukkan  bahwa intensitas modal berpengaruh negatif terhadap nilai perusahaan, perencanaan pajak tidak berpengaruh terhadap nilai perusahaan, risiko bisnis berpengaruh positif terhadap nilai perusahaan, dan intensitas modal, perencanaan pajak, bisnis Hal ini menunjukkan bahwa risiko juga berpengaruh  terhadap nilai perusahaan. nilai perusahaan.
Pemahaman Internet sebagai Pemoderator: Pengaruh Literasi Pajak dan E-Filing terhadap Kepatuhan Pajak
Authors: Sholikhati Niken Gladis , Umaimah Umaimah
Published: November 2024

Menguji pengaruh literasi pajak dan penggunaan e-filing terhadap kepatuhan wajib pajak dengan pemahaman internet sebagai pemoderasi merupakan tujuan dari riset ini. Wajib Pajak Orang Pribadi (WPOP) yang menyampaikan laporan Surat Pemberitahuan Tahunan (SPT) melalui e-filing di Kota Gresik merupakan populasi dari penelitian ini. Pengambilan sampel sebanyak 72 responden melalui metode simple random sampling. Structural Equation Model dengan bantuan software SmartPLS 4.1 digunakan untuk analisis data. Temuan dalam penelitian mengindikasikan bahwa literasi perpajakan dan penggunaan e-filing berpengaruh positif terhadap kepatuhan wajib pajak, tetapi pemahaman internet tak mampu memoderasi ikatan antara literasi pajak dan penggunaan e-filing terhadap kepatuhan pajak di Kota Gresik.
El impacto estético y la estructura temporal en los cómics como reflejo de la idea de duración de Henry Bergson
Authors: Palop González-Anleo Jaime
Published: November 2024

Introducción: A lo largo de este artículo se aplicarán ciertas claves obtenidas gracias a la lectura de la obra del filósofo Henry Bergson al estudio del lenguaje narrativo del cómic. Partiendo de la idea de tiempo entendido como duración enunciada por Bergson, y las características esenciales que él le atribuye, se realizará un análisis del tiempo en este medio. Metodología: Los análisis de cómics se llevarán a cabo en principio mediante una deconstrucción a nivel de signos gráficos, para continuar a través del nivel simbólico y metafórico, siempre desde el prisma del pensamiento Bergsoniano. Resultados: Así, se diferenciará entre un tiempo representado en función del espacio, cuantitativo, y un tiempo duración, mediado por la impresión estética de la obra, de naturaleza cualitativa. Discusión: Así pues, asimilaremos la dosificación de la información narrativa con la constante y continua creación de novedad, característica esencial del tiempo. Son generados así incesantemente nuevos estados cualitativos en la concepción del lector respecto de la obra. Conclusiones: Se considerará especialmente interesante el estudio de la elipsis narrativa, ya que el tiempo implícito que evoca es concebido directamente por la mente del lector y contendrá, por tanto, características coherentes con la idea de duración.
ФОРМУВАННЯ КЛЮЧОВОЇ КОМПЕТЕНТНОСТІ «ПІДПРИЄМЛИВІСТЬ ТА ФІНАНСОВА ГРАМОТНІСТЬ» В ОСВІТНЬОМУ ПРОЦЕСІ З ГЕОГРАФІЇ
Authors: Ткачук Надія , Новосад Оксана
Published: November 2024

The article is devoted to the problem of forming the key competence “entrepreneurship and financial literacy” by means of the school geography course in basic school. The authors analyze the sequence of implementation of this key competence in the educational process and the transformation of the category wording in domestic legislative and regulatory documents. The importance of the theoretical discourse on the content of the concept of “entrepreneurial competence” and the consideration of studies of the phenomenon in the social, psychological, pedagogical and content aspects is emphasized. The authors substantiate that in order to form entrepreneurial competence and financial literacy, it is important to clarify the peculiarities of the structure of this competence and determine the characteristics of the structural components. Based on the achievements of domestic and foreign scholars, the author's vision of the structure of entrepreneurship and financial literacy competence is proposed; the motivational, personal, cognitive and activity components are distinguished. In view of the problem under study, the characteristics of each structural component in the context of the content of the school geography course are proposed. The article analyzes the potential of the content of geography curricula/model programs in basic school as a theoretical basis for the formation of the key competence “entrepreneurship and financial literacy”. Particular attention is paid to the courses of economic and social geography in the 9th grade. Emphasis is placed on the importance of ensuring the integration of geography and economics content in the educational process to promote understanding of economic processes, forming students' readiness for entrepreneurship, developing critical thinking, responsibility and initiative. The authors draw attention to the changes in the methodology of competency-based teaching of geography and the importance of introducing methods that will help motivate students to succeed, willingness to act at risk, the ability to solve actual problems using practical tasks and situations, the ability to build interpersonal relationships, and responsibility for the implementation of a common cause.
МОЖЛИВОСТІ ВИКОРИСТАННЯ МОБІЛЬНИХ ТЕХНОЛОГІЙ ПІД ЧАС ПРОВЕДЕННЯ НАВЧАЛЬНОГО ФІЗИЧНОГО ЕКСПЕРИМЕНТУ
Authors: Моклюк Микола , Сільвейстр Анатолій , Павлюк Богдан
Published: November 2024

The article discusses modern approaches to the integration of mobile technologies into the educational process, in particular during physical experiments. The potential of mobile devices, such as smartphones and tablets, to perform experimental tasks in physics has been analyzed, which significantly expands the capabilities of educational laboratories and increases the efficiency of the educational process. The purpose of the article is to clarify the expediency of using mobile technologies during the organization and conduct of an educational physical experiment. The research was based on a comprehensive approach, which included the analysis of scientific and methodical sources, periodicals, Internet resources regarding the possibilities of using mobile technologies in the educational process, in particular in the study of physics. Modern mobile applications, tools and platforms that can be used in educational physical experiments were also analyzed. The main attention is paid to mobile applications that make it possible to measure physical quantities, model and visualize physical processes in real time. The use of such technologies greatly simplifies conducting experiments both in the classroom and in distance learning conditions. It is emphasized that mobile technologies make it possible to reduce the need for expensive laboratory equipment. This makes education more accessible to a wide range of students. The advantages of using mobile technologies during physical experiments are highlighted, including convenience, accessibility, the possibility of instant data analysis and their visualization. In addition, the issue of individualization of training is taken into account, when each student can work independently at his own pace, using various applications and technologies. Mobile devices allow you to conduct physical experiments even at home, which significantly expands the opportunities for independent work of students.
ПІДГОТОВКА МАЙБУТНІХ ДОКТОРІВ ФІЛОСОФІЇ ЗА ОСВІТНЬО-НАУКОВОЮ ПРОГРАМОЮ «ТЕОРІЯ ТА МЕТОДИКА НАВЧАННЯ ХІМІЇ»
Authors: Блажко Олег , Блажко Аліна , Чайченко Надія , Худоярова Ольга
Published: November 2024

The article reveals the issue of training doctors of philosophy as an important condition for the development of the scientific and educational potential of modern society. The purpose of the article is to focus on the objective need to train Doctors of Philosophy in the subject specialty 014.06 Secondary Education (Chemistry) to ensure further development of the field of theory and methods of teaching chemistry and to reveal the content and structure of the educational and scientific programme «Theory and Methods of Teaching Chemistry», which is designed to ensure it. The statistical analysis of the provision of educational and scientific institutions of our country with highly qualified specialists in the theory and methodology of teaching chemistry demonstrates the objective need to train Doctors of Philosophy in the subject specialty 014.06 Secondary Education (Chemistry) of the field of knowledge 01 Education / Pedagogy both to ensure the quality of educational services at all levels of higher education and to promote the development of the scientific field of the theory and methodology of teaching chemistry as a whole. The article describes the educational and scientific programme «Theory and Methods of Teaching Chemistry» in the subject speciality 014.06 Secondary Education (Chemistry), field of knowledge 01 Education / Pedagogy, which is implemented at theVinnytsia Mykhailo Kotsiubynskyi State Pedagogical University . The purpose of the educational and research programme is to train specialists at the third (educational and research) level of higher education (eighth qualification level according to the National Qualifications Framework) who are able to formulate and solve complex scientific and practical problems in the field of theory and methods of teaching chemistry, organise and carry out research and educational activities. The programme defines the integral, general and special competences and formulates the learning outcomes to be demonstrated by a Doctor of Philosophy in the subject speciality 014.06 Secondary Education (Chemistry). The content of the educational and scientific components of the programme «Theory and Methods of Teaching Chemistry» is also revealed and the educational components that ensure the achievement of the programme learning outcomes are described.