bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of Supreme Court Decision 2022Do16120 Recognizing Individual Liability for Negligent Arson Caused by Joint Negligence in Discarding Cigarette Butts
Authors:   Wonkwang University Legal Research Institute has, Yoon Sang Min
Published: February 2025

The Supreme Court decision 2022Do16120, which recognized individual liability for negligent arson caused by joint negligence in discarding cigarette butts, may initially seem like an unremarkable case. However, upon closer examination, it reveals numerous contentious issues, including the distinction between intent and negligence, the differentiation between acts and omissions, the issue of causation, and the establishment of co-perpetration in negligent offenses.
The facts of this case, summarized by key points, are as follows: The defendants smoked cigarettes near the recycling station, where recycling boxes were placed along the outer wall of the factory building where they worked. After smoking, Defendant 1 flicked the lit cigarette butt with his fingers, threw it into the recycling station, and left the scene. Defendant 2 extinguished his cigarette by flicking it toward the warehouse and also left. At that time, strong winds were blowing toward the recycling station, which contained paper and other flammable materials, and the distance between the defendants and the recycling station was about 1 to 3 meters. Approximately 3 to 4 minutes after the defendants left, smoke emerged from the recycling station, which was identified as the presumed point of ignition, with no other potential sources of fire identified. The fire then spread to the factory building, which was ultimately destroyed.
Based on these facts, the prosecution filed charges against the defendants, alleging co-perpetration of negligent arson under Article 170(1) of the Criminal Act as the primary charge, with an alternative charge alleging that each defendant bore individual liability for negligent arson.
Regarding these charges, the first trial court acknowledged the defendants' negligence and sentenced each to a fine of KRW 5 million. The defendants appealed, arguing that there was no substantial evidence to establish causation between their actions and the fire and that it was unclear which specific actions caused the fire, making the case fall under an attempted negligent offense, which is not punishable under the Criminal Act. The appellate court dismissed these arguments, holding that the combined negligence of the defendants caused the fire and affirming the existence of causation. The defendants further appealed to the Supreme Court, which upheld the appellate court's ruling, affirming both the existence of causation and the defendants' liability for negligence.
In this paper, the evaluation focuses on the issues raised in this case, including the distinction between intent and negligence, the differentiation between acts and omissions, the recognition of causation, and the establishment of co-perpetration in negligent offenses.
The Current Rules of Employment System's Functional Limitations and Ways to Improve the System : Focusing on the trend in major Supreme Court rulings
Authors:   Wonkwang University Legal Research Institute has, LEE Jae-Hyun
Published: February 2025

The practical status of the “rules of employment” within the workplace varies greatly. The functions and roles of the rules of employment can vary depending on how the rules of employment are interpreted according to collective agreements and, or labor contracts. As a result, various and extensive discussions on “rules of employment” are being developed, and many meaningful and important Supreme Court rulings have been accumulated. Key issues surrounding this topic include the relationship between the rules of employment and labor contracts, the method of obtaining the collective consent on the rules of employment, the validity of unfavorable changes to the rules of employment without consent, and the Supreme Court's change in its use of the theory of rationality based on social norms. These issues have been discussed as independent topics, but it is judged that there have not been sufficient attempts to identify the nature of the rules of employment and establish it systematically. There is also a practical need to clarify the functions and roles of the rules of employment. Many employers and workers may find the existing debates on the rules of employment overly conceptual.
This study examines the existing discussions and issues related to the rules of employment, focusing on the Supreme Court rulings, and proposes measures to improve the direction of the system of mandating the rules of employment while addressing its functional limitations. Regarding the direction or purpose of mandating the rules of employment, the excessive emphasis on the principle of equality in decision-making between labor and management is deemed inappropriate. This is because, while there are similarities in the functions and purposes of collective agreements and the rules of employment, there are also differences. The rules of employment system is essentially a system designed to collectively regulate individual labor contract relationships and can be evaluated as being positioned in the middle ground between individual labor contracts and the collective agreement framework. From this point of view, this study proposed an improvement plan for the rules of employment.
Taxation Issues and Improvements for Cultural Heritage Houses
Authors:   Wonkwang University Legal Research Institute has, YOON HYUN SEOK
Published: February 2025

Cultural heritage houses hold significant historical, cultural, and architectural value, which leads to their designation as cultural assets by the state or local governments. These designated houses are officially registered and subject to preservation and management regulations. Consequently, owners or caretakers of cultural heritage houses bear legal responsibilities for their preservation and maintenance, which often results in restrictions on their property rights. To address these challenges, governments provide financial support and tax benefits, such as reductions or exemptions in property tax, capital gains tax, inheritance tax, gift tax and acquisition tax, to reduce economic burdens and promote cultural preservation.
However, there have been cases where cultural heritage houses were classified as luxury properties and subjected to higher acquisition taxes. This raises questions about the fairness of such taxation, as the designation of cultural heritage inherently limits owners' property rights. Imposing higher taxes on such properties conflicts with the intent to preserve cultural heritage and discourages owners from maintaining these buildings. In some instances, owners have preemptively demolished historically significant buildings to avoid the economic losses associated with cultural heritage designation, leading to irreversible cultural loss.
To ensure the sustainable preservation and utilization of buildings with high cultural value, it is essential to provide adequate economic compensation to their owners, primarily through tax incentives. In particular, residential properties designated as cultural heritage should be exempt from acquisition taxes typically imposed on luxury houses. Additionally, property taxes and comprehensive real estate taxes should be waived to recognize their public and cultural value.
In conclusion, cultural heritage houses should not be treated as luxury assets but as cultural resources that serve a public purpose. Therefore, the government and local authorities must actively provide benefits and support to ensure the preservation of these invaluable cultural properties.
A Study on the Realization Rules of Joint Mortgage Rights in China: Focusing on the Adjustment of the Parties' Interests
Authors:   Wonkwang University Legal Research Institute has, Jin Lulun , Sun Yuyang , Joung Younboo
Published: February 2025

The primary purpose of joint mortgage rights is to enhance the security and feasibility of the realization of creditor's rights through the collective guarantee of multiple mortgaged properties. In the field of civil law, the realization of joint mortgage rights must be based on respecting the autonomy of the parties involved, reasonably coordinating the interests of multiple parties, and ensuring the fair and effective realization of creditor's rights. Therefore, the free choice rights of the joint mortgagee should be reasonably restricted when realizing joint mortgage rights. When realizing joint mortgage rights, the creditor's right of choice should be reasonably limited to protect the legitimate interests of the debtor, the property guarantor, and the subsequent mortgagee. This restriction is reflected in two aspects: first, when the debtor provides the mortgaged property, the creditor's right of choice should be reasonably limited by the interests of the debtor; second, when the mortgaged property is provided by a third-party property guarantor, the creditor's right of choice should also take into account the legitimate interests of the property guarantor.
In the process of realizing joint mortgage rights, it is necessary to determine the distribution share of the mortgaged property. The distribution share of the mortgaged property should match the actual value of the property, taking into account the nature of the creditor's rights and the agreement between the parties to ensure the fairness of the distribution. In the case of simultaneous and sequential distribution, the systems of subrogation for payment and subsequent mortgagee subrogation can be applied to adjust the interests. While respecting the creditor's free choice rights, the interests of the debtor, the property guarantor, and the subsequent mortgagee must also be considered. Through this balance, the joint mortgage system can play its due role, ensuring both the realization of the creditor's rights and the protection of the legitimate interests of all parties involved.
A review of the punishment of so-called Stealthing
Authors:   Wonkwang University Legal Research Institute has, Hong Tae-Seok
Published: February 2025

Stealthing refers to taking out contraceptive devices without the other person's knowledge in the process of sexual activity after agreeing to use the contraceptive device (condoms) during sexual activity. In the sense of “doing it secretly,” stealth in English is known as its etymology.
The act of stealthing can cause mental and physical pain to the other person after sexual intercourse, such as infections such as sexually transmitted diseases or unwanted pregnancy, and discussions are underway in various countries such as legal response or punishment. Victims of stealthing are not only exposed to physical risks such as pregnancy or sexually transmitted diseases, but also see “a serious violation of dignity and autonomy.”
In Korea, there is not much discussion about stealth yet. Accordingly, we reviewed the discussion between Germany, which recognized the punishment of stealth, and Japan, which opened the possibility of punishment due to the revision of the criminal law related to sex crimes.
Germany's discussion presupposes that whether or not sexual intercourse against will is judged only by the presence or absence of the victim's natural will under the dominant influence of the ‘two-principle’, and the punishment of stealth behavior was also recognized in precedents. Germany, which introduced the ‘No means No’ model a step earlier, took the attitude of impunity of sexual activity based on deception, but changed its direction to recognize punishment through precedents.
On the other hand, in Japan, we examine the violation of intention by paying attention to the defects of doctors due to deception. Even in the current law, there was a case where there was a deception in the process of forming the motive, but if there was a deception in the process of forming the motive, it was punished as a quasi-forced sexual offense. At the meeting of the Criminal Law (sex crime) subcommittee of the Legislative Council, a plan is proposed to add a case of deception as a means of establishing a crime of immovable sexual intercourse. However, in the case of punishment based on deception, it does not matter as a criterion for judgment whether it can be regarded as a separate act.
Considering that the act of stealth not only raises physical risks such as pregnancy or sexually transmitted diseases but also seriously undermines the sexual autonomy and sexual dignity of sexual partners, the possibility of punishment as a sex crime should be affirmed. The provisions of the crime of non-existent sexual intercourse currently introduced in Japan can be a way to seek a new direction. However, the problem is whether or not there is consent to the sexual intercourse itself in the case of stealthing, but this can be evaluated as ‘sexual intercourse against intention’. Stealing can be viewed as an illegal act that can cause very mental and physical anxiety to the other person. Therefore, it is necessary to consider it in the constituent requirements of future sex-related crimes.
Review of regulatory documents governing the quality of fresh cultivated oyster mushrooms
Authors:   Plekhanov Russian Economic University, Tiranova Irina M.
Published: February 2025

The article contains an overview of the new interstate standard GOST 34959–2023 for fresh cultivated oyster mushrooms. A comparative analysis of the standards of international organizations on this issue is presented. Based
on the analysis, proposals have been put forward to amend the interstate standard,
which will help solve the quality problems of fresh oyster mushrooms and unify
international standards.
The effect of the organic mineral fertilizer "Salt of the Earth" (grade A) on the formation of tubers, potato yield and tuber quality
Authors:   Kuban State Agrarian University named after I. T. Trubilin, Tosunov Yanis K. , Chernyshev Alexander I. ,   Kuban State Agrarian University named after I. T. Trubilin, Sinyashin Kirill O. ,   Institute of Organic and Physical Chemistry named after A. E. Arbuzov
Published: February 2025

The results of studies of organic mineral fertilizer "Salt of the Earth"
(grade A) on potato productivity and quality are presented. The fertilizer contains
the main elements of nutrition (nitrogen, phosphorus, potassium), iron, amino acids
and humic acids. The highest efficiency was obtained when using fertilizer at a dose
of 1.5 l/ha. At the same time, the increase in potato yield was 19.3 %.
The effect of various types of mineral fertilizers on the yield and quality of seeds of the spring wheat variety DalGAU 3
Authors:   Far Eastern State Agrarian University, Fokin Sergey A. , Kurkova Irina V. ,   Far Eastern State Agrarian University, Lipin Andrey Yu. ,   Far Eastern State Agrarian University
Published: February 2025

The article presents the results of research conducted in 2022–2023 at
the experimental field of the Far Eastern State Agrarian University on the use of various types of mineral fertilizers on the yield and quality of seeds of the DalGAU 3
spring wheat variety. It has been revealed that the application of various types of mineral fertilizers provides spring wheat plants with the necessary nutrients, helps to increase the potential yield and improve the quality of seeds.
The effect of the agrochemicals Instal mark: Victus 13-40-13 on the activity of nodule bacteria formation and soybean plant growth
Authors:   Kuban State Agrarian University named after I. T. Trubilin, Chernysheva Natalia V. , Barchukova Alla Ya. ,   Kuban State Agrarian University named after I. T. Trubilin
Published: February 2025

The article reflects the results of the effect of the tested agrochemicals
on the nitrogen-fixing ability of the root system and the growth processes of soybean
plants. The conducted studies made it possible to establish the most effective dose of the drug when it treats vegetative soybean plants twice (in phases 2–3 pairs of real
leaves and budding).
On the possibility of legislative establishment of the principle of professionalism of a procurement participant engaged in activities in the field of procurement of goods, works, services to meet state and municipal needs
Authors:   Far Eastern State Agrarian University, Bikart Asya A.
Published: February 2025

The article is devoted to the issue of legislative establishment of the
principle of professionalism of a participant. The need to establish the principle is
dictated by the problems arising in procurement activities due to the lack of qualified
specialists in the staff of the organization of the procurement participant. The content
of the article emphasizes the potential possibility of establishing the principle of professionalism of a procurement participant and provides for the conditions that allow
put the principle into effect.
Ways and techniques of overcoming psychological, language and socio-cultural barriers in intercultural communication
Authors:   Far Eastern State Agrarian University, Dryomina Svetlana L. , Korsakova Lalita V. ,   Far Eastern State Agrarian University
Published: February 2025

The article focuses on the fact that those staying abroad or communicating with foreigners in their home country experience misunderstandings and cultural traps in foreign-language intercultural communication. It is emphasized that this is due to the lack of sufficient knowledge of the foreign language and not because of the unfriendly attitude of others.
Dynamics of indicators of physical training of students of the Far Eastern State Agrarian University in the elective discipline "General physical training" with elements of power sports
Authors:   Far Eastern State Agrarian University, Leskov Oleg I. , Shelegeda Yan V. ,   Far Eastern State Agrarian University, Shmakova Larisa A. ,   Far Eastern State Agrarian University
Published: February 2025

The article provides an assessment of the indicators of physical training of students of the Far Eastern State Agrarian University. The assessment was
carried out by comparing the indicators of physical training of students for 2022–
2023 with the level of 2021. The conclusion is made about the influence of the elective discipline "General physical training" with elements of power sports on the indicators of physical training of students during the study period.
Teaching the discipline "Environmental Science" for students in the field of training 06.03.01 "Biology"
Authors:   Buryat State Agricultural Academy named after V. R. Filippov, Nikolaeva Natalya A.
Published: February 2025

The article examines the experience of conducting interactive classes
in the discipline "Environmental Science", which is an integrated course in ecology
in English. In the course of teaching the discipline, the CLIL methodology is used,
consisting in subject-language integrated learning.
Working with texts of ancient authors in classes on the discipline "Philosophy" at an agricultural university
Authors:   Far Eastern State Agrarian University, Pogrebnaya Ekaterina F.
Published: February 2025

The article provides an analysis of the peculiarities of the formation
of the philosophy of Ancient Greece. Using the example of the works of famous
ancient philosophers, an algorithm for the transition from mythological representations of the world to the main philosophical categories is built. Examples of assignments on the topic "Philosophy of Ancient Greece" are given, which help students
form basic ideas about the main models of understanding the problems of being,
essence and matter.
Designing the integrative content of the module of ecological and economic discipline based on an interdisciplinary approach
Authors:   North-Eastern Federal University named after M. K. Ammosov, Sivtseva Tatyana V.
Published: February 2025

The article considers the design of the content of the module of the
ecological and economic discipline for students of a technical university. The development of the integrative content of this module in the educational process is presented as a result of the integration of environmental and economic knowledge in
pedagogical theory and innovative practice. It is aimed at increasing the level of consistency in the development of ecological and economic knowledge by students
in the field of training "Transport", taking into account the specifics of the socioeconomic development of the region.
Analysis of dairy productivity of cows
Authors:   St. Petersburg State Agrarian University, Trotsenko Irina V.
Published: February 2025

The conducted studies show the possibility of increasing the efficiency of using dairy cattle due to the cultivation of repair heifers, which are slowly
formed during the growth process. Thus, the highest milk yield (6,486 kg) is observed in first-born heifers, whose live weight at birth was 31–35 kg; a high fat content in milk (4.26%) is observed in the group of first-born heifers, whose average
daily increase is 501–600 g; in terms of protein content in milk, all groups are at the
same level (3.19%).
Characteristics of the condition of the hair cover of pigs of different breeds of Chuvashia
Authors:   Chuvash State Agrarian University, Evdokimov Nikolay V. , Kondratieva Larisa V. ,   Chuvash State Agrarian University
Published: February 2025

The article presents the results of a comparative study of the state of
overgrowth of pig breeds bred in the conditions of the Chuvash Republic. It was
found that, depending on the breed of pigs (pigs of large white, civil breeds and Kolosovsky type of civil breed were compared), the bristles have different values of
the length of the rod, its thickness and mass. The study revealed that the studied
indicators change along with the body areas and with the age of the pig.
Methods of obtaining raw materials for the production of feed additives from logging waste
Authors:   Far Eastern State Agrarian University, Eliskin Anton A.
Published: February 2025

The article considers the issue of the integrated use of wood raw materials in the form of waste generated as a result of logging activities for the production of feed additives. A review of methods and technologies for obtaining feed additives has been carried out.
Peculiarities of the spread of poultry diseases in the Russian Federation
Authors:   Far Eastern State Agrarian University, Ermakova Anna A. , Litvinova Zoya A. ,   Far Eastern State Agrarian University
Published: February 2025

The article presents the results of statistics on infection diseases of
poultry from 2019 to 2023 in the Russian Federation. It has been suggested that the
seasonality of viral diseases in changing. A conclusion is drawn about the tension of
the epizootic situation in Russian Federation.
Active carbon additive for piglet rearing
Authors:   Chuvash State Agrarian University, Zhestyanova Lyudmila V. , Sherne Vitaly S. ,   LLC "Natural Products of the Volga Region", Lavrentiev Anatoly Yu. ,   Chuvash State Agrarian University
Published: February 2025

The article considers the use of an active feed carbon additive in the
diets of young pigs of large-white breed and the establishment of its optimal dose.
Piglets per day in the first experimental group added 629.3 g or 2.27% more than in
the control group; animals of the second experimental group added 646.0 g per day,
which is 2.9% higher than in the control group and 2.65% higher than in the first
experimental group.
Blood counts of calves obtained from cows with osteodystrophy after their treatment
Authors:   St. Petersburg State University of Veterinary Medicine, Kovalev Sergey P.
Published: February 2025

The article presents data obtained as a result of a blood test of calves
born from cows with osteodystrophy who received a mineral and vitamin supplement. At the age of 6 days in calves, the difference between blood biochemical parameters was not significant. In 45-day-old calves, creatinine concentration and alkaline phosphatase activity were higher in the group whose mother cows did not
receive a mineral supplement to the diet.
Secondary infections in parasitic dermatitis of dogs
Authors:   Far Eastern State Agrarian University, Miller Tatyana V. , Gruzdova Olesya V. ,   Far Eastern State Agrarian University
Published: February 2025

The article reflects statistical data on parasitic dermatitis of dogs in
the pedigree aspect over the past three years. The microbial landscape of wound
discharge in flea dermatitis and demodicosis of dogs has been studied. It is concluded that the main primary causes of skin diseases in dogs are ectoparasites,
against which secondary infectious diseases arise – parasitic dermatitis.
A Multimedia Q Methodology Investigation of the Degrowth Concept Among Young French Citizens
Authors: Pedehour Pauline , Gauzente Claire
Published: February 2025

The acceleration of research efforts dedicated to degrowth has been noticeable since 2012, along with a growing public interest. While there are many definitions of the degrowth notion, Schneider et al. (2010) define it as "an equitable downscaling of production and consumption." Many views and discourses on degrowth exist but we can wonder to what extent people perceive different aspects of degrowth and its implications. These views and representations of the concept can be sketched by verbal, visual or even auditory stimuli. For that reason, we describe a two-part multimedia Q-methodological investigation of degrowth based on statements, pictures and sounds. In the first part, young French citizens trained in sustainable development project management completed three Q sorts with separate Q samples, each comprised of statements, pictures or sounds. In the second part, a different set of participants completed a follow-up study with just a picture Q sample. Eight subjective views of degrowth were identified: institutional, idealistic, back to nature and pacifist, consumption-aware, activist, analytical realistic, socio-degrowth, and holistic. Two of them were captured only though non-verbal stimuli.
Probability of bank distress: Investigating a risk landscape of an emerging economy
Authors: Duraj Brunilda , Tola Igli , Poshnjari Patris , Perri Rezarta
Published: February 2025

The banking sector in Albania plays a significant role in maintaining financial stability. In the context of a changing global environment, banks can be impacted by various risks, including climate risk, geopolitical, technological, and cyber risks. By addressing these risks, banks in Albania can enhance their resilience. Based on the latest financial stability report of the Bank of Albania (2023b), the banking sector’s resilience to withstand risks is assessed as robust. The purpose of this research is to provide an understanding of the prevailing risk landscape and to measure the probability of default (PD) of banks in Albania based on various financial metrics. Logistic regression is used as the methodology for predicting the likelihood of distress. The findings reveal that capitalization, profitability, managerial quality, asset quality, and concentration are significant predictors of default, with asset and managerial quality having the largest impact on the odds of default. The study is relevant, as assessing the distress of banks and the likelihood of their default by establishing an early warning system and evaluating financial and operational metrics, alongside macroeconomic factors is crucial to take corrective actions before banks become critical to systemic risk and financial stability.
Enhaching Fraud Detection Through Auditor Religiosity, Computer Assisted Audit Techniques, and Task Specific Knowledge: The Moderating Impact of Big Data on Auditors in BPKP, Sumatera Island
Authors: Betri  , Hafidz Ridho
Published: February 2025

This study investigates the impact of Auditor Religiosity, Computer Assisted Audit Techniques (CAATs), and Task Specific Knowledge on Fraud Detection, with Big Data serving as a moderating variable. Conducted at the Representative Offices of the State Development Audit Agency in Sumatera, the associative research utilized primary data from 220 questionnaires, analyzed via Partial Least Square Structural Equation Modeling (PLS-SEM). Findings reveal that Auditor Religiosity and Task Specific Knowledge significantly influence Fraud Detection, while CAATs do not. Additionally, Big Data does not moderate the effects of Auditor Religiosity and Task Specific Knowledge on Fraud Detection (homologizer moderator). However, Big Data moderates (strengthens) the influence of Computer Assisted Audit Techniques on Fraud Detection (pure moderator).
The Student's Interest in Choosing a Career Is To Be an Auditor at The PTMA in Central Java and D.I. Yogyakarta
Authors: Lintang Kurniawati , Rita Wijayanti  , Nur Kholis
Published: February 2025

The aim of this research is to find out the factors influencing student dynamics in their choice of career as auditors. This is quantitative research with a student focus of the Accounting Studies Program on PTMA in Central Java and D.I. Yogyakarta to give a deeper understanding and consider the complex and diverse factors influencing individual career decisions, in particular the choice of career as an auditor. A sample of 243 respondents matched the purposive sampling criteria. Data analysis using SEM-PLS with SMARTPLSanalytical tool 3. The results of the research showed that 1) motivation is able to influence gender stereotypes in the choice of career as an auditor. 2) Financial appreciation is capable of influencing gender- stereotypes in the selection of a career as an auditor. 3) Market considerations are capable of affecting gender stereotypes when choosing a career in the role of auditor. More specifically, the results of this study show that motivation, financial appreciation, and market considerations do not directly affect career choices as an auditor.
Indonesian SMEs and Cybersecurity: Developing Instrument to Test SMEs Owners’ Capability in Detecting Phishing Emails
Authors: Yudhiyati Ratna , Rahmawati Diana , Putritama Afrida
Published: February 2025

In recent years, phishing attacks have gotten more complicated and harder to detect. Technology-based preventative approaches have become utterly ineffective. Users of electronic mails are eventually the most essential factor in identifying phishing scams. Small and medium-sized enterprise (SMEs) are more susceptible to spear-phishing attacks as their reliance of internet-based services increases, yet most of them lack skills in implementing preventive measures against phishing. This study identified the characteristics of phishing emails and designed an instrument to assess the level of individual knowledge in detecting various phishing messages. This instrument is primarily designed for SMEs. The instrument is to be used not only as a testing tool for phishing detection skills, but also as the foundation for generating training materials or phishing detection guidelines for SMEs
Implementation of IFRS 17 in the PSAK 108 Revision on Sharia Insurance Transactions in Indonesia
Authors: Ghoni Abdul , Arianty Erny
Published: February 2025

The Sharia insurance industry in Indonesia has shown significant growth, although in the past decade, there has been a decline in contribution growth, particularly in the general Sharia insurance sector. This study aims to analyze the impact of IFRS 17 implementation on the revision of PSAK 108. The research method employed is descriptive analysis using both qualitative and quantitative approaches. Qualitatively, the study applies a descriptive analysis approach through interviews, while quantitatively, it uses the Analytical Hierarchy Process (AHP) method. The findings reveal that 66% of respondents believe that the implementation of IFRS 17 will have a significant impact on the recording, measurement, and presentation of financial statements, with the level of impact varying based on the type of insurance business. Regarding the impact on the RBC (Risk-Based Capital) of insurance companies, 20% indicated a low impact, while 40% reported medium to high impacts. These findings suggest the need for operational system adjustments, capital strengthening, and enhancement of human resource capacity to address the challenges posed by IFRS 17 implementation in Indonesia.
fluxo da criação do filme Pixote, a lei do mais fraco
Authors: Ferreira Junior José , Paixão Castelo Branco Bruna Maria
Published: February 2025

O objetivo deste texto é trazer à superfície os rastros da criação do filme Pixote, do diretor argentino, naturalizado brasileiro, Héctor Babenco, cuja denúncia social ecoa até os dias atuais, roteirizado inicialmente pelo jornalista maranhense José Louzeiro, que também é autor do romance, ponto de partida para roteirizar a história.  O livro Infância dos mortos, marco e balizamento do qual nasce a narrativa, enfoca a Operação Camanducaia que vai completar 50 anos neste 2024, um dos pontos fulcrais da política de Estado, durante a ditadura militar, para limpar das ruas a presença de crianças e adolescentes desamparados pela família e pelo poder público nos anos 1970. Trabalha-se com os pressupostos metodológicos da crítica do processo de criação. A autoria deste texto cotejou as marcas autorais do roteiro datiloscrito.
Performatividade da ontologia corporal
Authors: De Sousa Chaves Gustavo José , Amorim Oliveira Ana Caroline
Published: February 2025

Este artigo tem como fito uma interrogação filosófica acerca dos limites da constituição do Sexo-Gênero, a partir do conceito de Performatividade de Judith Butler. Tal empreitada demonstra que este binômio sempre fora condicionalmente compreendido sob a lógica essencialista, que forjou uma artificial divisão entre natureza e cultura. O artigo desenvolve como Butler denuncia as posições ontológicas que criam a ideia de um corpo cuja estabilidade do sexo é desde sempre inferida. Assim como, de que maneira essas posições são construídas e operacionalizadas pela malha sutil do poder. Por fim, o artigo demonstra a crítica ao construcionismo de gênero e aponta de que maneira a filósofa propõe um novo conceito de materialidade, inspirada nas teses pós-estruturalistas acerca da linguagem.
A viagem, de Charles Baudelaire pelos mares turbulentos da modernidade
Authors: Bonfim Cacilda , Bonfim Maria Aracy
Published: February 2025

Análise do poema A Viagem, de Baudelaire, a partir da ideia de inauguração da Modernidade com a obra As Flores do Mal, com base no reconhecimento do autor que entende a Modernidade como elemento transitório, efêmero e contingente – “é a metade da arte, sendo a outra metade o eterno e o imutável”. O poema desvenda o curso da vida moderna e anuncia com o texto poético o desfecho, a queda, o começo do fim – anúncio macabro de tempos viciosos, torpes e vazios. Pode dizer-se que a poesia baudelairiana provocou mudanças radicais em toda a poesia ocidental. Baudelaire é o último grande romântico francês, mas também o iniciador de uma nova sensibilidade baseada na experiência da vida urbana e na observação das ambivalências do mundo emotivo e imaginativo.
Mediação do Patrimônio Afrocentrado em Bibliotecas Públicas
Authors: Mendes Anna Caroline Corrêa , Costa Maurício José Morais , Cutrim Kláutenys Dellene Guedes
Published: February 2025

O estudo analisa as ações e estratégias de educação patrimonial afrocentrada realizadas pela Biblioteca Pública Municipal José Sarney (BMJS) e suas implicações na mediação, sensibilização, disseminação e valorização da cultura negra em São Luís, MA. Utilizando metodologia descritiva e exploratória, com abordagens quantitativa e qualitativa, o estudo mapeia as iniciativas promovidas pela BMJS em novembro de 2023, mês dedicado à valorização da cultura negra. Foram analisadas cinco ações específicas: Mediação de Leitura com Estudantes da UEB Rosário Nina, Roda de Conversa "Maria Firmina e a Consciência Negra", Sarau na BMJS, Roda de Conversa "Zumbi está vivo!", e a 1ª Expo BF Preta. Os resultados destacam a BMJS como um dispositivo de mediação do patrimônio afrocentrado, que, ao valorizar a cultura negra e envolver a comunidade, contribui para a construção de uma memória coletiva e o fortalecimento do protagonismo e pertencimento afrodescendente, promovendo a diversidade e a justiça social.
duas possíveis faces da sintomatologia na obra de Gilles Deleuze durante a década de 60
Authors: De Castro Freitas Flávio Luiz , Da Silva Façanha Luciano , Dos Santos Menezes Brenda , Mendes Campos Juliana
Published: February 2025

O presente artigo se propõe a postular que concepção de sintomatologia apresentada por Gilles Deleuze no “Prólogo” do livro sobre Sacher-Masoch, em 1967, possui duas faces complementares, as quais remetem respectivamente ao livro de 1962, Nietzsche e a filosofia, e ao trabalho sobre Bergson de 1966. Para desenvolver essa hipótese, pretendemos expor o campo problemático envolvido no projeto “crítica e clínica”; no momento seguinte, trataremos da sintomatologia no capítulo 3 do livro de 1962; no passo posterior, abordaremos a discussão elaborada por Deleuze a respeito do método da intuição em Bergson; por fim, tentaremos articular sintomatologia e intuição na gênese do projeto crítica e clínica em 1967.
PLANO DIRETOR E PATRIMÔNIO CULTURAL
Authors: Da Silva Nogueira Lucas Mateus , Belfort de Carvalho Conceição de Maria , Bezerra Teixeira Eduardo Filipe
Published: February 2025

Este artigo analisa o impacto do Plano Diretor na preservação do patrimônio cultural de São José de Ribamar, destacando como as políticas públicas e a participação da sociedade civil influenciam essa proteção. O estudo examina a eficácia das diretrizes do plano no equilíbrio entre o crescimento urbano e a conservação dos bens culturais materiais e imateriais da cidade. A pesquisa utiliza revisão documental e estudo de caso para avaliar a integração das demandas de desenvolvimento com a preservação cultural, enfatizando a importância das audiências públicas na revisão do plano. A análise revela que, embora o Plano Diretor forneça uma estrutura para o desenvolvimento sustentável, a efetividade na proteção do patrimônio cultural depende da colaboração contínua entre o poder público e a comunidade local.
The Implementation of Internet of Things (IOT) for Aquaponic Cultivation
Authors: Zuriati Zuriati , Widyawati Dewi Kania , Dulbari Dulbari , Zarnelly Zarnelly
Published: February 2025

Aquaponic is a plant cultivation technique that is widely used by farmers and today’s communities due to its efficiency and ability to increase the agricultural productivity. The aquaponic cultivation in general still uses simple systems, such as manually feeding the fish by spreading the feed at predetermined times, monitoring water pH using a pH meter and monitoring water height or level through measurements, requiring farmers to spend time and special labor to care for and maintain plants and fish. Therefore, a solution is needed in the form of a system that can monitor and control plants and fish conditions automatically and continuously for 24 hours. The system should have the ability to control and monitor feeding activities, water pH, water and environmental temperature, water level and environmental humidity. The system in question is the internet of things (IoT) system that can be used as a tool for automatic control and monitoring through an application. The IoT system consists of several sensors that are connected to a microcontroller which can measure water pH, temperature, water level and environmental humidity. The data obtained by the sensor will be sent to a server via Wi-Fi protocol and stored in a database. The system is equipped with a web application that can be accessed through a computer device. The application provides a visual display of data: time, water pH, temperature, water level and environmental humidity, making it easier for farmers to monitor aquaponic conditions from a distance without having to come to the land. Through the implementation of IoT in aquaponic cultivation, farmers can increase efficiency and agricultural productivity by reducing the time, labor and costs required for control and monitoring.
Review of Original Differential Evolution Algorithm: Research Trends, Original Setting Parameters
Authors: Wang ShirLi , Budiman Haldi , Ramadhani Siti , FooNg Theam , Morsidi Farid
Published: February 2025

Abstract: Differential Evolution (DE) has emerged as a widely embraced optimization algorithm, consistently showcasing robust performance in the IEEE Congress on Evolutionary Computation (CEC) competitions.Purpose: This study aims to pinpoint key regulatory parameters and manage the evolution of DE parameters. We conduct an exhaustive literature review spanning from 2010 to 2021 to identify and analyze evolving trends, parameter settings, and ensemble methods associated with original differential evolution.Method: Our meticulous investigation encompasses 1,210 publications, comprising 543 from ScienceDirect, 12 from IEEE Xplore, 424 from Springer, and 231 from WoS. Through an initial screening process involving title and abstract skimming to identify relevant subsets and eliminate duplicate entries, we excluded 762 articles from full-text scrutiny, resulting in 358 articles for in-depth analysis.Findings: Our findings reveal a consistent utilization of tuning parameters, self-adaptive mechanisms, and ensemble methods in the final collection. These results deepen our understanding of DE's success in CEC competitions.Value: offer valuable insights for future research and algorithm development in optimization fields.
Performance Comparasion of Adaboost and PSO Algorithms for Cervical Cancer Classification Using KNN Algorithm
Authors: Ubaidilah Romdan Muhamad , Sutedi Sutedi
Published: February 2025

Abstract. Cervical cancer impacts the female reproductive organs and stands as the second most common cancer among women worldwide. The World Health Organization (WHO) reports that annually, approximately 500,000 women are diagnosed with cervical cancer, and about 300,000 die from it. Many of these deaths result from insufficient early detection and preventive measures. There are four primary screening techniques for detecting cervical cancer cells: Hinselmann, Schiller, Cytology, and Biopsy. In this study, patient health history data is analyzed using the KNN algorithm, which is further optimized with Adaboost and PSO techniques. These optimization strategies are evaluated to identify the most precise model for detecting patterns in cervical cancer patients and predicting their screening outcomes. This study employs the RapidMiner tool. Findings reveal that the KNN algorithm effectively performs multilabel classification, and when optimized with PSO, there is a slight improvement in accuracy.Purpose: The aim of this research is to assess the performance of the K-Nearest Neighbor (KNN) algorithm in multilabel classification of cervical cancer and to optimize it using Adaboost and Particle Swarm Optimization (PSO) techniques. This research is significant as it offers a potentially more accurate diagnostic method for detecting cervical cancer using medical records.Methods/Study design/approach: The Cervical Cancer Risk Classification dataset from Kaggle was used in this study. Data preprocessing was conducted before applying the KNN algorithm. The KNN algorithm's performance was evaluated using a 10-fold cross-validation method, and results were measured using the Confusion Matrix. Additionally, the KNN algorithm was optimized using Adaboost and PSO to assess improvements in accuracy.Result/Findings: Experimental results indicated that the KNN algorithm achieved optimal accuracy with k=5, reaching 95.81%, 91.26%, 94.64%, and 93.01% for Hinselmann, Schiller, Cytology, and Biopsy targets, respectively. Adaboost did not significantly improve accuracy, while PSO slightly enhanced the Hinselmann target accuracy from 95.81% to 95.92%. The average training time for this experiment was around two minutes. These results demonstrate the effectiveness of the KNN algorithm in conducting multilabel classification for cervical cancer diagnosis.Novelty/Originality/Value: This research demonstrates that optimizing the KNN algorithm with PSO can enhance accuracy, though not significantly. This suggests potential for further development to improve cervical cancer diagnostic accuracy. Testing the model with the latest data and optimizing parameters may lead to better models and useful tools for early cervical cancer diagnosis.
Design Of The Information System Model For Kodim 1416/Muna Administration Process Using The RAD Method With Whatsapp Based Notification
Authors: Ruslan Fisabilia Adipati , Wahyu Sawali
Published: February 2025

Globalization, driven by advancements in information technology, demands fundamental changes across various life aspects, including the operations of companies and organizations. Kodim 1416/Muna faces issues in daily reporting and administration due to reliance on WhatsApp, varying report formats, and delays in administrative approvals. This research aims to design an information system model to address these problems using the Rapid Application Development (RAD) method, encompassing requirements planning, design, and implementation. The designed system is expected to standardize daily reports, reduce the risk of overlooked information, expedite the submission process, and facilitate monitoring by leaders through WhatsApp notifications. System Usability Scale (SUS) testing results show a score of 81, categorized as "Good Performance," indicating user satisfaction with the designed system. Thus, this research contributes to improving operational efficiency and administrative performance at Kodim 1416/Muna.
The Implementation of Data Mining to Determine the Level of Students' Understanding in Utilizing E-Learning Using the K-Nearest Neighbor Method
Authors: Iskandar (Scopus ID: 55316114000) Iwan , Candra Reski Mai
Published: February 2025

The implementation of Information Technology is increasingly developing due to the growing demand. According to data obtained from the Indonesian Internet Service Providers Association (APJII) 2022 report, the number of internet users in Indonesia is 210.02 million, an increase of 27.9 million from the previous year. The application of E-Learning in various schools, campuses, and educational courses has been carried out. The utilization of e-learning media undoubtedly facilitates educators in transferring their knowledge to students. This research evaluates the level of understanding of each student who has used E-Learning during Covid-19 as a learning medium. In obtaining this level of understanding, the K-Nearest Neighbor (K-NN) method is applied. The data analyzed are based on assignment scores, quizzes, mid-term exams, and final exams from various related courses, namely Science and Mathematics Course Group, Programming Course Group, and Basic Informatics Course Group. A total of 1,627 data points were collected from the period between 2020 and 2021 when online learning was conducted using E-Learning. The data was processed using the KNN method with an 80:20 split between training and testing data. The analyzed K values were 3, 5, 7, 9, 11, 13, 15, 17, 19, and 21. The calculation results showed an accuracy of 75.69% at K=17 for the Basic Informatics Course Group, 77.61% at K=15 for the Science and Mathematics Course Group, and 96.20% at K=3 for the Programming Course Group.
How large is the impact of English on Present-day German?
Authors: Busse Ulrich
Published: February 2025

The present study builds on a dictionary of neologisms compiled by the Institut für deutsche Sprache (IDS) in Mannheim that covers the period from 1991 to 2020 per decade. It contains about 2,500 new words, phraseologisms, and new meanings. Three decades seem to be a suitable time span for exploring a shortterm diachronic perspective on lexical innovations.
The aim of the present study is to interrogate whether English has provided a significantly larger number of borrowings to present-day German than in earlier times (see Busse 2011a) due to its presently unchallenged position as a global language, and whether word-formation processes (Lehnwortbildungen) on a native or mixed basis are a productive source for the formation of new lexical items. To this end, the results from the Neologismenwörterbuch online will be compared to those obtained in previous pertinent studies on dictionaries of anglicisms such as the Anglizismen-Wörterbuch (1993–1995), A Dictionary of European Anglicisms (2001) and the Deutsches Fremdwörterbuch (1913–1988).