bluuebunny/crossref_metadata_2025 huggingface dataset:
Modeling a monitoring system for agricultural ecological systems based on Big Data
Authors: Nazarov Dmitriy , Sulimin Vladimir , Shvedov Vladislav Vital'evich
Published: November 2023

Abstract. Due to population growth and food demand, the monitoring of agrarian ecological systems is becoming increasingly important. This is due to the expected use of resources, increased yields and the impacts of agricultural systems in the face of climate change and increasing anthropogenic pressure. The use of such technologies makes it possible to obtain more accurate and objective data on the state of agricultural ecosystems, which, in turn, is based on decisions made aimed at improving the management of agricultural ecosystems and optimizing agricultural practices. Purpose. In this scientific paper, the purpose is to present the results of the assessment of agricultural ecological systems, developed on the basis of the use of Big Data. Methods. The authors of the article analyze the methods of monitoring agroecosystems and justify a new observation that will improve the quality and control of monitoring results. The main emphasis is placed on the use of big data analysis and machine learning methods to obtain more accurate and objective information about the state of agricultural ecosystems. Scientific novelty. The authors have carried out modeling of monitoring systems for agrarian ecological systems based on big data methodology. This represents a transition from classical approaches to more efficient and accurate ones, which is a significant step forward in this field of research. Results. The new model for monitoring agrarian ecological systems provides opportunities for a more accurate and objective study and assessment of the state of agroecosystems. It also allows you to make informed decisions based on the information received, which is an important guarantee for the sustainable development of the agricultural sector. In conclusion, the authors consider the possibilities for improving efficiency and its application models in various areas of agricultural activity.
Quantitative and qualitative indicators of different potato varieties depending on the use of the biological preparation
Authors: Ikoeva Larisa , Haeva Oksana
Published: November 2023

Abstract. The purpose of the work is to study the effect of the biological preparation “Bigus, VR” on potato crops, in order to increase the yield and quality of the resulting products in the foothill zone of the Republic of North Ossetia – Alania. Methods. Field trials in during 2020–2022 were carried out at the experimental plot of the North Caucasus Scientific Research Institute of Mountain and Foothill Agriculture – a branch of the Federal Center “Vladikavkaz Scientific Center of the Russian Academy of Sciences”, the soil of which is leached medium-power chernozem, according to generally accepted methods. Results. It has been found out that biopreparation “Bigus, VR” promotes the increase of biometric parameters of potatoes of varieties Farn, Nevskiy and Barna on all experimental variants in comparison with the control on the average: stem height – by 2–3 cm, haulm weight – by 65 g/bush, or 13,7 %. The highest coefficient of economic efficiency and yield of dry matter were observed in the variety Farn with preplanting treatment + spraying in the phase of budding – 0,75 and 9,7 t/ha with accumulation of 1,64 % of photosynthetic active radiation in the yield. The increase of the potato yield capacity on the average on the variants of experience is marked on the variety Farn – by 3,6 t/ha, or by 13,5 %; on the variety Barna – by 0,93 t/ha, or by 3,3 %, on the variety Nevskiy – by 1,9 t/ha, or by 7,3 %; starch – by 0,72; 0,25 and 0,55 %; dry matter – by 0,62; 0,42 and 0,43 %, respectively. Costs are recouped in all variants of the experiment compared to the control. Scientific novelty. For the first time in the forest-steppe zone of Republic of North Ossetia – Alania we studied the possibility of using a new generation biopreparation “Bigus, VR” on the potato varieties Farn, Barna and Nevskiy. Practical significance. On the basis of the results of the research in the production of potatoes in the piedmont zone of RNO-Alania can be recommended the use of the biological preparation “Bigus, VR” on potato plantings as a rational and highly effective agrotechnological method.
Tweeting Inflation: Real-Time measures of Inflation Perception in Colombia
Authors: Muñoz-Martínez Jonathan Alexander , Orozco David , Ramos-Veloza Mario A.
Published: November 2023

This study follows a novel approach proposed by Angelico et al. (2022) of using Twitter to measure inflation perception in in real-time in Colombia. By applying machine learning techniques, we implement two real-time indicators of inflation perception and show that both exhibit a similar dynamic pattern to that of inflation and inflation expectations for the sample period January 2015 to March 2023. Our interpretation of these results is that they suggest that our indicators are closely linked to the underlying factors driving inflation perception. Overall, this approach provides a valuable instrument to gauge public sentiment towards inflation and complements the traditional inflation expectation measures used in the inflation–targeting framework.
MODERN TECHNOLOGICAL METHODS OF MENU DEVELOPMENT IN RESTAURANTS
Authors:   University of Customs and Finance, Vishnikina Olena , Sabirov Aleхandr ,   University of Customs and Finance, Chepiha Mariia ,   University of Customs and Finance
Published: November 2023

The article is devoted to consideration of modern technological aspects of menu development in restaurant business. The paper examines the main stages of menu development, taking into account trends and seasonality in the restaurant business. Different types of menus are considered in accordance with a certain type of restaurant business establishment. Practical recommendations are provided that can help to set the right price in the menu of a restaurant business establishment. The publication provides pricing strategies for menu development and recommendations for their use. It has been determined that modern restaurant business establishments need to update their menus every season, as this directly affects the competitiveness of the enterprise. Recommendations on methods for developing menus in restaurant business establishments in accordance with DSTU 4281:2004 "Restaurant Business Establishments" are suggested.
SOCIAL RESPONSIBILITY OF BUSINESS AND MANAGEMENT: CLASSIFICATION OF FORMS AND DETERMINANTS OF FORMATION
Authors:   University of Customs and Finance, Petrunia Yurii , Petrunia Vira ,   University of Customs and Finance
Published: November 2023

In modern society, the issue of social responsibility of business owners and company managers is essential both at the level of individual enterprises and at the level of society as a whole. It manifests both in economic and non-economic interests of business entities and the state. The origin of the problem of social responsibility of business owners and company managers and its evolution is analyzed in the article. The main possible criteria for classifying the forms of social responsibility of business in modern conditions are systematically defined. According to the criterion of the origin of social responsibility of business, such forms as "automatic", "competitive forced", "state-forced " responsibility are defined. By the sphere of distribution (focus) the internal and external forms of social responsibility of business are justified. According to the nature of social responsibility of business the forms of "forced (necessary)" and "sincere (voluntary)" social responsibility are selected. In fact, the "sincere (voluntary)" can be interpreted as an additional (non-economic, altruistic) social responsibility of business owners and managers. The relevant features and subject orientation (employees, consumers, state, other subjects) for each of the proposed forms of social responsibility of business are defined. It is shown that the scale and intensity of manifestations, dynamics of social responsibility of business owners and managers are influenced by both internal and external factors. The internal factors, that are formed within the enterprises, include: the potential of the business organization (scale, profitability, etc.); peculiarities of market conditions for doing business (specifics of competition, consumer requirements, etc.); values of business owners and top managers. In the context of external influence, the role of market and economic factors and regulatory instruments, used by the state to ensure a certain level of achievement of social responsibility of business owners and managers, is shown.
FINANCIAL TOOLS FOR EFFECTIVE RISK MANAGEMENT IN GLOBALIZATION
Authors:   State Tax University, Ananieva Yuliia
Published: November 2023

The article discusses key financial instruments for effective risk management in the context of globalization. The main focus is on portfolio diversification as a strategy to reduce potential losses and ensure stable income. Also covered are derivatives on commodity markets, including futures, options and swaps, which allow investors to hedge against price fluctuations. Insurance is considered as an additional tool for risk management. The article emphasizes the importance of a deep understanding of the market, analysis of risks and opportunities, as well as the need for a strategic approach to investing in modern conditions of globalization. In the constantly changing global economic landscape, investors face numerous challenges that require flexible and innovative approaches to risk management. Attention is focused on geographic and sectoral diversification as methods of reducing the risk associated with specific regions or sectors of the economy. In addition, the role of education and continuous learning in the process of making investment decisions is considered. It was determined that only a combined approach, which includes various financial instruments and strategies, can provide investors with the necessary protection against risks and help achieve longterm financial success in the conditions of globalization. The relationship between globalization and the growing complexity of financial markets is presented. Globalization means that local events in one country can have global consequences, which in turn affects risk management strategies. The importance of understanding the cultural, social and political characteristics of different regions becomes key to effective investing. There is also a focus on technological innovations that provide investors with new tools and opportunities for market analysis, risk forecasting and portfolio optimization. Artificial intelligence, blockchain and other advanced technologies can become decisive in providing competitive advantages in a globalized world.
THE PROBLEM OF ASSESSING THE MACROECONOMIC IMPACT ON THE PROBABILITY OF CREDIT DEFAULT IN CONDITIONS OF HIGH UNCERTAINTY
Authors:   National Technical University of Ukraine «Igor Sikorsky Kyiv Polytechnic Institute», Stulei Volodymyr , Poderіako Andriі ,   University of Customs and Finance, Gorzelak Aleksander ,   Frontera Emerging Markets
Published: November 2023

The article analyzes the current state of scientific and practical approaches to assessing the probability of credit default of financial instruments. The main scientific and practical issues related to the assessment of PD PIT financial instruments in the conditions of large-scale military aggression by Russia are defined. Specific requirements for the methodology of creating more adequate models for assessing the probability of credit default on the PIT basis, i.e. taking into account the influence of macroeconomic factors on this indicator, were also determined. The research was carried out and the process of creating mathematical models was formalized to determine the probability of credit default in the context of the impact of macroeconomic processes caused by catastrophic, but not shock, changes in the economic system and its subsequent partial recovery due to military events. The authors concluded that there is currently a significant shortage of simulation experience in military settings, which makes it difficult to develop an adequate assessment methodology. The possibility of building a complex family of PITTTC models, which directly relate system-sensitive probabilities to the corresponding PD TTC stress values, was investigated. The possibilities and limitations of the application of the PITTTC family of models to determine the probabilities of credit default in conditions of high uncertainty caused by the war, which is still ongoing, are analyzed. Thus, this work substantiates the need for a complete revision of the methodology for assessing the probability of credit default in conditions of high uncertainty in the risky economic environment caused by military actions. It is also determined that the new methodology should solve the problem not only of the lack of historical data for the validation of relevant models, but also to create new assessment models that should correspond to the current crisis state of the Ukrainian economy. The work suggests specific ways for further research into this problem.
SOME ASPECTS OF INSTITUTIONALISATION OF ECONOMIC DEVELOPMENT OF THE DIGITAL SOCIETY
Authors:   University of Customs and Finance, Ivashyna Oleksandr , Ivashyna Svitlana ,   University of Customs and Finance, Novikova Lyudmila ,   University of Customs and Finance
Published: November 2023

The article analyses the creation of inclusive institutions to ensure economic development. The authors aim to identify the institutional factors of economic development that have emerged as a result of digitalisation and determine the emergence of inclusive institutions in the digital society in Ukraine. Attention is focused on those phenomena and processes related to the economic sphere that determine the emergence of characteristic (attributive) features of a digital society: the role of digitalisation in economic development, factors of institutionalisation of a digital society, and institutional support for economic development. The article considers the content and features of the digital society, internal institutional transformations, and the impact of socio-cultural factors on institutionalisation. It is proved that digitalisation has become an instrument of virtual socialisation and institutionalisation, accumulation of institutional and socio-cultural potential of the digital society. The author highlights the technological aspect of institutionalisation and institutional features of the digital society formed as a result of the use of digital information networks. The factors that reduce the disparities in the internal socio-economic structures and incomes of people are identified. The role of digitalisation and informatisation in the processes of socio-cultural change is shown. It is proved that the institutionalisation of a new system of social values, the increase in social and creative capabilities of a person, the spread of virtual forms of labour organisation are associated with the use of a computer as a widely available means of production. The factors that weaken social ties in the digital society and are associated with the deepening of social differentiation are identified. The role of digitalisation in the process of institutionalisation and formation of inclusive development institutions is shown. The prospects for economic and social development are determined by the transformation of political and economic institutions towards greater pluralism. Institutional changes are considered in the context of the processes of continuous historical struggle between exclusive and inclusive institutions to form a new institutional structure of the digital society.
THEORETICAL FOUNDATIONS OF THE FORMATION OF THE SMART ECONOMY AS A DEVELOPMENT PRIORITY IN THE CONDITIONS OF SYSTEMIC INNOVATIVE AND INFORMATIONAL PROGRESS
Authors:   Cherkasy State Technological University, Rudenko Oksana , Filipchuk Volodymyr ,   Cherkasy State Technological University, Semiz Iryna ,   Cherkasy State Technological University
Published: November 2023

The article examines the direction of the formation of the Smart economy in the conditions of globalization processes, where special attention is paid to the signs of the emergence of information processes. An analysis of the modern post-industrial society was carried out and its features were determined. The analysis and root causes of the emergence of the concept of Smart economy, as immanent intellectualization, institutionalization, socialization and environmentalization in all spheres of society, were carried out. The concept of intellectualization, which involves the growth of scientific and research developments with their subsequent introduction into production on an innovative basis, the development of the intellectual potential of individuals and enterprises, the creation and development of intellectual needs, the stimulation of creativity, a creative approach to the tasks performed, the constant increase of knowledge in the process of continuous education, has been studied, improvement of innovative technologies created taking into account international standards. Thus, the current stage of economic development is characterized not only by structural and technological transformations, but by the transformation of the entire economic process, the formation of a new paradigm of development. A distinctive feature of the Smart economy is the improvement of the efficiency of economic resources based on innovation and innovativeness. In the framework of the Schumpeterian tradition, innovations initiate the creation of new products, services, and methods of management organization. Innovations countries, are divided into product, process, marketing and organizational. Innovation is associated not only with changes in the volume of products, but with radical changes in the structure of the organization of production processes, with the implementation of the latest achievements of science in practice, the creation of innovative materials and the release of original products in accordance with consumer requests.
Hukum Pembuktian pada Sengketa Penetapan Lokasi Tanah di Peradilan Tata Usaha Negara
Authors: Ramadhany Indah , Thalia Mustika Cindyva , Fahlani Soffyan Angga
Published: November 2023

Peraturan Mahkamah Agung  Nomor  2 Tahun 2016 tentang Pedoman beracara Terkait Sengketa Pengadaan Tanah Bagi Pembangunan Untuk  Kepentingan Umum hanya mengatur tentang macam-macam alat bukti serta perluasannya, namun tidak dijelaskan berkenaan dengan prosedur, sistem dan kekuatan pembuktiannya. Sehingga apabila Perma sebagai aturan yang bersifat khusus tidak mencantumkan, maka dikembalikan ke peraturan secara umumnya yaitu pada UU PTUN. Prosedur pembuktian sengketa penetapan lokasi tanah di Peradilan Tata Usaha Negara yang diatur di Peraturan Mahkamah Agung No. 2 Tahun 2016 belum jelas diatur sehingga untuk penanganan perkara sengketa penetapan lokasi tanah di Peradilan Tata Usaha Negara dapat menggunakan prosedur pembuktian di persidangan dalam sengketa Tata Usaha Negara pada ketentuan Pasal 107 yang secara jelas menjelaskan apa yang harus dibuktikan, beban dan penilaian pembuktian.
MOTHERHOOD MADE EASIER: THE NANNY CARE MOBILE APPLICATION FOR POST-NATAL WOMEN
Authors: Wan Abdullah Wan Aida Nadia , Irrulappen Anushiya , Abdul Rahim Amir Nazren
Published: November 2023

The Nanny Care mobile app has accomplished a significant mobile development application targeted at post-natal women. This app aims to solve the challenges post-natal women face in accessing reliable and safe confinement care services. Additionally, it creates a golden opportunity for the confinement ladies to promote and provide their confinement services to the targeted customers. On the other hand, this study follows the Extreme Programming (XP) methodology, which focuses on iterative development and continuous customer feedback. Specifically, this app allows post-natal women (users) to register and log in, view confinement ladies' profiles, book services, view past bookings, and rate confinement ladies. Based on the usability evaluation of the app, it has shown that users found it helpful, easy to use and efficient. The users' feedback highlights the app's strengths and suggests areas for improvement, such as additional features and better error handling. Overall, this Nanny Care mobile app has the potential to enhance the post-natal women's confinement experience, empowering confinement ladies to offer their services and providing a reliable platform for accessing and providing quality care.
COSMOPOLITAN COMMUNICATION BEHAVIOR AMONG AGRICULTURAL EXTENSION WORKERS IN THE USE OF INFORMATION MEDIA IN THE DIGITAL ERA AT CIANJUR DISTRICT
Authors: Utami Atikah Dewi , Alrajabi Prastowo
Published: November 2023

The digital era has fundamentally brought changes to various agricultural extension activities in carrying out communication activities. As is well known, extension agents as communication managers who serve as development agents are required and actively seeking information. The process seeking extension agent information is related to the media used and the cosmopolitan of the extension agents in dealing with information sources outside the village. This paper that the result of research that aims to describe the cosmopolite communication behavior of agricultural instructors and analyze the factors related to the cosmopolitan communication behavior of agricultural instructors in the digital era. The research location is in Cianjur District North Region, West Java. The research method used was a survey with a purposive sampling method of 5 UPTDs located in the North Region, obtained a sample of 80 extension workers. Data collection used questionnaires as primary data and in-depth interviews with related agencies as secondary data. The score calculation uses by analyzing the data to measure the level of cosmopolite communication behavior of the extension agents and the factors related to the cosmopolitan communication behavior of the extension agents. The results showed that the cosmopolite communication behavior of the extension agents in seeking information outside the village was still moderate. Then, age and years of service negatively correlated with the cosmopolitan communication behavior of the extension agents. It proves that the longer the extension worker works and the older the extension worker is, it does not indicate a cosmopolitan position of the extension agent in seeking information outside the village. Print media and electronic media are still the means of extension agents seeking information through the media, which is indicated by the research results that the accessibility of print and electronic media that positively correlated with the instructor's cosmopolite communication.

 

Keywords : Communication Behaviour, Agricultural Extension, Digital Era
Executive functions and brain morphology of male and female dominant and subordinate cichlid fish
Authors: Guadagno Angelo , Triki Zegni
Published: November 2023

Living in a social dominance hierarchy presents different benefits and challenges for dominant and subordinate males and females, which might in turn affect their cognitive needs. Despite the extensive research on social dominance in group-living species, there is still a knowledge gap regarding how social status impacts brain development and cognitive abilities. Here, we tested male and female dominants and subordinates of Neolamprologus pulcher, a social cichlid fish species with size-based hierarchy. We ran three executive cognitive function tests for cognitive flexibility (reversal learning test), self-control (detour test), and working memory (object permanence test), followed by brain and brain region sizes measurements. Performance was not influenced by social status or sex. However, dominants displayed a more pronounced brain-body slope. Also, individual performance in reversal learning and detour tests correlated with brain morphology, with some trade-offs among major brain regions like telencephalon, cerebellum and mesencephalon. As individuals' brain growth strategies varied depending on social status without affecting executive functions, the different associated challenges might yield a potential effect on social cognition instead. Overall, the findings highlight the importance of studying the individual and not just species to understand better how the individual’s ecology might shape its brain and cognition.
Suportar-se em pé sobre a ponta de um alfinete: sobre levantes e outros devires-revolucionários
Authors: Pérez Torres Natalia
Published: November 2023

Definidos por Georges Didi-Huberman como “gestos sem fim” (2017), os levantes podem se assumir como formas nas que a procura da liberdade, sem serem idênticas, preexistem e se reinventam. O que pode a arte, e especificamente a arte engajada ou dita de “política” no campo infinito de possibilidades dos levantes? Onde descobrirmos os gestos de insurreição na arte contemporânea, gestos que vão do artivismo à performance? A partir dessas questões, este texto pretende refletir sobre a natureza dos levantes analisando a (re)apropriação e a organização de alguns gestos coletivos de emancipação na intervenção indireta de Banksy na Faixa de Gaza no Natal de 2017.
De una política de la lengua / o de la construcción de intensidades en la poesía de Néstor Perlongher
Authors: Favela Tania
Published: November 2023

En el presente artículo me propongo dar un panorama de la obra poética del poeta argentino Néstor Perlongher con la intención de poner al descubierto los mecanismos contraculturales que éste pone en marcha en su recorrido escritural. Me interesa resaltar las intensidades que logra en su lengua y desde estas pensar cómo construye una crítica ética y política del lenguaje. Perlongher hace estallar la zona de confort que las palabras nos brindan y emprende una lúcida crítica hacia el mundo como realidad dada y hacia el lenguaje que lo configura.
Prosa de ficción y subjetividad: un proceso sociocultural en la Colonia1 -Caso Judicial de la mulata María Gertrudis- 1786-1787
Authors: Hernández Adriana
Published: November 2023

Este documento de trabajo partió de la investigación desarrollada en el Centro de Investigaciones Históricas José María Arboleda de Popayán-Cauca, consistió en evidenciar la existencia de elementos ficcionales en documentos históricos de la colonia, y su vinculación con elementos del barroco. Los objetivos de la investigación son: identificar y explicar la presencia de elementos ficcionales en los documentos judiciales de esta época, cuya fuente se transcribió de un archivo del siglo XVIII, para reconocer en ellos, la presencia de los elementos del barroco y de la mentalidad colonial.
Una representación histórica argentina: cuerpos civilibarbáricos en ¿Sueñan los gauchoides con ñandúes eléctricos? (2013) de Michel Nieva
Authors: Hidalgo Santis Juan José
Published: November 2023

El siguiente ensayo pretende dialogar sobre la obra de ciencia ficción argentina reciente ¿Sueñan los gauchoides con ñandúes eléctricos? de Michel Nieva, en relación con algunas nociones sobre cuerpo. Este análisis se proyecta a dos de sus personajes, que pertenecen al imaginario de la historia argentina: el gaucho y el político y escritor Domingo Faustino Sarmiento. A su vez, el artículo busca especular sobre cómo estos cuerpos son civilibarbáricos, concepto acuñado por Elsa Drucaroff y que guarda relación con un tópico clásico de la literatura argentina.
Research in Industrial Use of Ion Exchange and Simulation
Authors: Pátzay György , Csonka Emil
Published: November 2023

We investigated the industrial use of ion exchange technology as well as the modeling of fixed bed, multicomponent ion exchange processes. In this paper we report on both fields of this research. We have developed a complex technology for the selective separation of the long-live radionuclides and the partial recycling of boric acid from radioactive evaporator bottom residue. A wastewater treatment system has been developed by using a cesium-selective inorganic ion exchanger. The selective separation of 137Cs, 134Cs from high salt concentration and strongly alkaline evaporator bottom residue in Paks NPP has a volume reduction factor of about 3500–6500 at the value of the decontamination factor DF > 100, for the samples of four evaporator bottom residue tanks of the NPP. Some important classes of ion exchangers do possess uniform internal pore structures and bring all parts of the solíd structure into much closer contact with the liquid. Such materials are porous organic resins. For these types of exchangers, we have modified Mansour's multicomponent adsorption model and developed a computer program to describe multicomponent breakthrough, cocurrent, and counter-current elution curves for ion exchangers. In addition, we have developed a subroutine for the calculation of multicomponent ion exchange kinetics according to Nernst-Planck equation and successfully tested it. This subroutine will be added to the multicomponent ion exchange breakthrough and elution simulation program to have a real multicomponent ion exchange simulation program. In this paper we report about these research results too.
Fundamental Concepts of Integrated Reporting
Authors:   Dnipro University of Technology, Dnipro, Ukraine, Usatenko Olga
Published: November 2023

With the development of global challenges such as climate change, social inequalities and economic difficulties, society's demand for transparency and openness of companies is increasing. Investors, consumers and other stakeholders are making more efforts to assess the impact of companies on the environment and society. Integrated reporting provides the means to combine financial and non-financial information to provide a clear picture of the entire company's operations. Moreover, the concepts of integrated reporting contribute to the improvement of internal management and strategic decision-making. They allow companies to respond more effectively to changes in the business environment and be competitive in the global market space. The article is devoted to revealing the information essence of the fundamental concepts of integrated reporting. Considering the complex approach to the presentation of information, the author aims to offer additional concepts for compiling integrated reporting. Implementing these concepts will be a strategic step for companies seeking sustainable and responsible development, ensuring effective communication with stakeholders and maintaining a competitive advantage in the market. The article analyzes the fundamental concepts of integrated reporting, considered and recommended in the International Standard of Integrated Reporting. The author proposed several additional concepts to consider when preparing integrated reporting. These concepts can be included in an integrated report to further reveal specific aspects of the company's activities and contribute to a better understanding of its impact on various areas of society. In addition, additional concepts of integrated reporting during the war are proposed, allowing companies to adequately respond to the state of war and help minimize its negative impact on employees, stakeholders, and society.
The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable
Authors:   Hasanuddin University, Makassar, Indonesia, Atul Mahmuda Arpan Safa Rifha , Haliah Haliah ,   Hasanuddin University, Makassar, Indonesia, Nirwana Nirwana ,   Hasanuddin University, Makassar, Indonesia
Published: November 2023

The auditor must have high competence, be independent and be able to operate information technologies to ensure the high quality of the audit. The purpose of this study is to examine the impact of information technology, competence and independence on audit quality in the South Sulawesi BPKP office with motivation as a moderating variable. This is a quantitative research using primary data. The population in this study was 126 auditors; the sample was 51 auditors who met predetermined criteria. The selection of auditors was carried out based on compliance with two criteria: 1) work experience of three years or more; 2) education not lower than a bachelor's degree in accounting. Hypothesis testing used in this study uses a t-test with the help of Smart PLS 3.2 software. The results of this study indicate that information technology, competence, and independence have a positive and significant impact on audit quality. Therefore, companies should pay considerable attention to the development of auditors' competence, analyze their relationship with audit objects, and implement information technologies to increase user confidence in audit results. Of course, motivation is a driver of self-development and effective work, but in this study, motivation does not moderate the impact of information technology and independence on audit quality. At the same time, the interaction relationship between competence and motivation affects audit quality. This means that an auditor will continue to get motivated to increase his knowledge due to several factors, especially environmental factors. So, the deeper the knowledge known, the better the auditing results.
Profitability Moderates the Effect of Firm Size, Leverage, and Liquidity on Financial Distress
Authors:   Universitas Prima Indonesia, Medan, Indonesia, Luspratama Rido , Edward Yusuf Ronny ,   Universitas Prima Indonesia, Medan, Indonesia, Rahmi Namira Ufrida ,   Universitas Prima Indonesia, Medan, Indonesia
Published: November 2023

A condition in which a company cannot generate sufficient profits, making it unable to meet or pay its financial obligations, is called financial distress. This is typically due to high fixed costs, a high degree of illiquid assets, or revenues sensitive to economic downturns. Financial distress needs to be studied further as it can provide considerations regarding the company's financial conditions and performance before investing to reduce opportunities for investment losses. The financial distress value can also be a benchmark of whether the company management can manage all company assets, effectively and efficiently control costs, and check opportunities for business development. This research aims to determine the effect of company size, leverage and liquidity on financial distress with profitability as a moderating variable. This research used a purposive sampling technique on food and beverage subsector manufacturing companies with a total population of 41 companies into 17 samples with a research period from 2018-2021. The research results show that leverage has a negative and significant effect on financial distress; instead, company size and liquidity have a positive and significant effect on financial distress. Profitability can moderate the influence of company size and liquidity on financial distress but cannot moderate the influence of leverage on financial distress. So, manufacturing companies in the food and beverage sub-sector need to consider company size, leverage, and liquidity as a reference to avoid financial distress. They need to conduct market analysis to understand growth potential and demand before increasing the company's size. Investors need to choose companies with an appropriate size, stable market share, and reasonable leverage ratio for their investments to be successful.
Capital Investments as a Basic Prerequisite for the Investment Security of the State
Authors:   Zhytomyr Polytechnic State University, Zhytomyr, Ukraine, Petruk Oleksandr , Loskorikh Habriella ,   Ferenc Rakoczi II Transcarpathian Hungarian College of Higher Education, Berehove, Ukraine, Khvist Viktoriia ,   Zhytomyr Polytechnic State University, Zhytomyr, Ukraine
Published: November 2023

The importance of research on the investment security of the state to prevent hazards and overcome existing threats in this area is growing significantly in modern conditions. Despite significant scientific research on this issue, one of the main problems in the investment security system of the state remains the provision of financial resources for capital investments on the scale of the national economy. Therefore, the purpose of the article is to reveal the role of capital investment as a basic prerequisite among the main elements of the state’s investment security system to develop the mechanism of its provision further. To achieve the goal, the authors used such methods and techniques of the theory of cognition as analysis and synthesis, comparison, statistical analysis, and a systematic approach. The genesis of the concept of economic security in the views of Ukrainian scientists has been studied. Threats and indicators of Ukraine's investment security have been identified. The basic elements of the investment security system of the state were revealed. The conducted research proves that the mechanism of ensuring investment security of the state is based on retrospective indicators, therefore it allows to react to adverse or crisis conditions of the economy with a delay. To guarantee the investment security of the state in the current regime, it is necessary to focus efforts on ensuring its prerequisites. After all, these prerequisites make it possible to preemptively guarantee the state of the economic system, which is resistant to the influence of internal and external factors that create threats even before their manifestation. The most critical for Ukraine from the list of prerequisites for investment security are the availability of financial resources for capital investments and an effective mechanism for transforming financial resources into capital investments. Prospects for further research are the development of an investment security mechanism, where a key role is assigned to depreciation policy at the national level in mobilizing financial resources to ensure the investment process.
PENGGUNAAN REDISET LQ-1106 PADA CAMPURAN ASPAL HRS-WC
Authors: Rikki Sofyan Rizal  , Pratikto  , Susilowati Anni , Prasetyo Rudolf Triamba , Tsaluji Imron
Published: November 2023

Hot Rolled Sheet-Wearing Course merupakan campuran beraspal panas dengan penggunaan agregat bergradasi senjang. Karakteristik terpenting dari campuran ini adalah durabilitas dan fleksibilitas, namun lapisan ini juga dituntut memiliki stabilitas yang cukup dalam menerima beban lalu lintas yang bekerja secara langsung pada lapisannya.  Oleh sebab itu, dibutuhkan sebuah inovasi yang dapat meningkatkan sifat stabilitas campuran aspal tersebut. Pada penelitian ini penulis menggunakan zat aditif Rediset LQ-1106 sebagai solusi dalam meningkatkan nilai stabilitas campuran aspal tersebut. Tujuan dari penelitian ini adalah untuk menentukan karakteristik campuran aspal HRS-WC dengan penambahan Rediset LQ-1106 serta menentukan persentase optimum Rediset LQ-1106 yang digunakan. Metode penelitian ini terdiri dari empat tahapan, yang pertama melakukan pengujian sifat material. Kedua menentukan kadar aspal optimum pada campuran aspal HRS-WC. Ketiga, melakukan pengujian Marshall, dengan variasi kadar aditif Rediset LQ-1106 0%; 1%; 2% ;3% dan 4% terhadap kadar aspal optimum. Keempat melakukan pembahasan dan kesimpulan terhadap hasil penelitian yang telah dilakukan. Hasil penelitian menunjukkan bahwa campuran aspal HRS-WC memiliki nilai optimum pada kadar aspal 7,4% dan Rediset LQ-1106 1,65%. Hasil tersebut juga menunjukan karakteristik yang memenuhi persyratan spesifikasi Binamarga 2018 dengan nilai VMA sebesar 18,75%, VIM 5,40%, VFB 72%, stabilitas 1410 kg,  flow 3,95 mm dan nilai MQ sebesar 350 kg/mm.
A prospective, multicenter study on hematopoietic stem-cell mobilization with cyclophosphamide plus granulocyte colony-stimulating factor and 'on-demand' plerixafor in multiple myeloma patients treated with novel agents
Authors: Mina Roberto , Petrucci Maria Teresa , Bonello Francesca , Bongarzoni Velia , Saccardi Riccardo , Bertuglia Giuseppe , Mengarelli Andrea , Spadaro Andrea , Lisi Chiara , Curci Paola , Lemoli Roberto Massimo , Ballanti Stelvio , Floris Rita , Cupelli Luca , Tosi Patrizia , Olivieri Attilio , Rota-Scalabrini Delia , Cangialosi Clotilde , Nozzoli Chiara , Anaclerico Barbara , Fazio Francesca , Bruno Benedetto , Mancuso Katia , Corradini Paolo , Milone Giuseppe , Boccadoro Mario
Published: November 2023

High-dose melphalan plus autologous stem-cell transplantation (ASCT) is a standard of care for transplant-eligible patients with newly diagnosed multiple myeloma (NDMM), and adequate hematopoietic stem-cell (HSC) collection is crucial to ensure hematologic recovery after ASCT.
In this prospective, observational study we evaluated HSC mobilization with granulocyte colony-stimulating factor (G-CSF), cyclophosphamide, and ‘on-demand’ plerixafor (in patients with
An Eosinophilic Variant of Orbital Granulomatosis with Polyangiitis with Ocular Motility Disorder
Authors: Im Sung Eun , Lee Ji Eun
Published: November 2023

Purpose: To present the case of a patient with localized orbital granulomatosis with polyangiitis (GPA) characterized by a significant ocular motility disorder, increased eosinophilia, and hyper-immunoglobulin E (hyper-IgE).Case Summary: A 61-year-old male, with no previous history of allergy, atopy, asthma, sinonasal disease, respiratory disease, or renal disease, came to our hospital due to a 2-day history of binocular diplopia. His left eye exhibited inward and upward deviation, along with gaze limitation. His vision was 20/20 in both eyes, and the pupillary light reflex and color test were normal. He had severe eyelid swelling and conjunctival injection without tenderness in his left eye, and retinal vessel congestion around the optic nerve, without proptosis. Laboratory tests revealed a positive cytoplasmic antineutrophil cytoplasmic antibody (cANCA), a normal WBC count, elevated eosinophils at 28.3% (2,462/mm3), and high serum levels of IgE (400 KU/L). Magnetic resonance imaging showed an inferolateral orbital mass with an enlarged lacrimal gland and myositis of the extraocular muscles. A biopsy of the lacrimal gland revealed nonspecific chronic inflammation with an eosinophilic infiltrate. The presence of cANCA, in combination with clinical and pathological findings, led to the diagnosis of an eosinophilic variant of localized orbital GPA. This variant was primarily confined to the orbital tissue, marked by elevated eosinophil and IgE levels, and was treated with oral steroids without requiring surgery for the ocular motility disorder.Conclusions: GPA may present as acute strabismus with orbital inflammation, even in the absence of systemic signs. Therefore, it should be considered in the differential diagnosis of unexplained acute orbital syndromes.
Association between pre- and postnatal exposure to endocrine-disrupting chemicals and birth and
neurodevelopmental outcomes: an extensive review
Authors: Yesildemir Ozge , Celik Mensure Nur
Published: November 2023

Endocrine-disrupting chemicals (EDCs) are natural or synthetic chemicals that mimic, block, or interfere with the hormones in the body. The most common and well- studied EDCs are bisphenol A, phthalates, and persistent organic pollutants including polychlorinated biphenyls, polybrominated diphenyl ethers, per- and polyﬂuoroalkyl substances, other brominated ﬂame retardants, organochlorine pesticides, dioxins, and furans. Starting in embryonic life, humans are constantly exposed to EDCs through air, diet, skin, and water. Fetuses and newborns undergo crucial developmental processes that allow adaptation to the environment throughout life. As developing organisms, they are extremely sensitive to low doses of EDCs. Many EDCs can cross the placental barrier and reach the developing fetal organs. In addition, newborns can be exposed to EDCs through breastfeeding or formula feeding. Pre- and postnatal exposure to EDCs may increase the risk of childhood diseases by disrupting the hormone-mediated processes critical for growth and development during gestation and infancy. This review discusses evidence of the relationship between pre- and postnatal exposure to several EDCs, childbirth, and neurodevelopmental outcomes. Available evidence suggests that pre- and postnatal exposure to certain EDCs causes fetal growth restriction, preterm birth, low birth weight, and neurodevelopmental problems through various mechanisms of action. Given the adverse eﬀects of EDCs on child development, further studies are required to clarify the overall associations.
Character Building Training on Gen-Z Tolerance for 12th Grade SMAK Santa Maria, Malang
Authors: Wahyudi Antono
Published: November 2023

One of the reasons that the act of intolerant occur is because of the ambiguity factor in the term “tolerance” itself. The logical consequence of this ambiguity has led to the vagueness of meaning of the tolerance boundaries. Furthermore, intolerance and even radicalism often occur in a society. There are serious problems that must be faced if we narrow it down to the life of Gen-Z. Based on the research by the Center for Islamic and Community Studies (PPIM) UIN Jakarta 2018, there are more than 50% of Gen-Z were exposed to intolerance and radicalism through social media. By focusing on the Gen-Z, specifically to the 12th grade students at SMAK Santa Maria, we began to provide provision for deepening and expanding their understanding on tolerance boundaries and the relationship between the intolerance and social media. This activity is conducted through concrete activities such as role-play, poster campaigns on social media, and games method like building “Tolerance Tower”. Such activities are important to be implemented so that students’ self-value appreciation as well as actualization in a society can be manifested. After the survey conducted, students’ understanding, and awareness is increased by approximately 30%. It certainly did not quantitatively achieve a complete successfulness. Therefore, it is important to carry out such activity that is more systematic and comprehensive way. However, the overall “Character Building Training on Gen-Z Tolerance” activity has laid to the fundamental foundation for a better change in awareness for the next future generations.
PEMBERDAYAAN DAN PENDAMPINGAN E-COMMERCE UMKM DESA KRIYAN KECAMATAN KALINYAMATAN KABUPATEN JEPARA
Authors: Roosdhani M. Rifqy , Ali Ali , Sholahuddin Muchammad
Published: November 2023

Micro, small and medium enterprises (MSMEs) have an important role in the Indonesian economy. Indonesia's increasing economic growth cannot be separated from the role of MSMEs. In particular, the contribution of MSMEs to Gross Domestic Product (GDP). Of course, e-commerce can also be an access for MSMEs to enter international markets. As technology develops, it becomes easier to do this, so this opens up opportunities for MSMEs to be able to optimize company operations and e-commerce. To make this happen, of course, cooperation from various parties is needed, from the government, e-commerce practitioners, academics, economic actors, and of course community support. It is hoped that e-commerce will be able to encourage the progress of MSMEs in Indonesia and especially in Kriyan Village in order to increase Indonesia's economic growth. The community service method is carried out through socialization, lectures and discussions, mentoring/practice and evaluation so that targets and goals are achieved according to targets. The result of this service activity is that the MSMEs are very enthusiastic about participating in online marketing training. Kriyan Village MSMEs have used social media as a marketing medium with a composition of 90% Instagram, 25% Tiktok and 50% Facebook, or it could be said that 85% of the skills of Kriyan Village MSMEs have increased so that they are able to operate digital marketing in promotional media. MSMEs not only know this, but they can also identify social media models that can be used as marketing material.