bluuebunny/crossref_metadata_2025 huggingface dataset:
Penerapan Kegiatan Mewarnai, Menggunting Dan Menempel (3M) Pada Kemampuan Motorik Halus Anak Kelas B Di Tk Mutiara Hati Desa Rarai
Authors: Sari Ayu Ruksiana , Tirsa Aprima , Waridah Waridah
Published: March 2024

Penelitian ini bertujuan untuk mendeskripsikan tentang penerapan kegiatan mewarnai, menggunting dan menempel (3M) pada kemampuan motorik halus anak  di TK Mutiara Hati Desa Rarai Kecamatan Sungai Tebelian Kabupaten Sintang  Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Subjek penelitian adalah Guru dan peserta didik TK Mutiara Hati 5-6 tahun dan sebagai sumber datanya adalah TK Mutiara Hati. Tahapan dalam pengumpulan data penelitian yaitu : (1) teknik pengumpulan data (2) teknik analisis data (3).  Teknik  Keabsahan Data  Hasil penelitian menunjukkan bahwa pelaksanaan Pembelajaran melalui kegiatan mewarnai, menggunting dan menempel di TK Mutiara Hati  dilakukan dengan 3 tahap yaitu (1). Tahap perencanaan mempersiapkan bahan dan alat, membuat jadwal kegiatan pembelajaran,menyiapkan tempat yang akan digunakan untuk proses pembelajaran, mengadakan pertemuan khusus dengan para wali murid. (2). Tahap pelaksanaan kegiatan mewarnai,menggunting dan menempel di kelas. (3). Tahap evaluasi dengan adanya evaluasi ini, para guru membuat catatan perkembangan anak untuk mengetahui perkembangan anak. Kendala-kendala yaitu guru kesulitan dalam menghadapi karakter anak yang berbeda-beda, sarana prasarana yang dimiliki TK Mutiara Hati  masih sederhana dan alat peraga edukatif yang dimiliki juga belum memadai. Kata Kunci : Strategi Pembelajaran, Mewarnai, Menggunting ,menempel, motorik halus
Az oktatás vonulata az egyetem Fenntartható Fejlődési Stratégiájában
Authors: Misik Tamás
Published: March 2024

Az egyetem Fenntartható Fejlődési Stratégiája 2021 tavaszán készült el. A 73 oldalas dokumentum fontos fejezetét alkotja az oktatás és nevelés témaköre. Az akkreditált szakok egy részénél a képzési paletta tartalmaz olyan kurzusokat, amelyek tematikájában megjelenik a fenntarthatóság. Az egyetem Kepes György Szakkollégiuma is rendez olyan előadásokat, amelyekben kellő súllyal megjelenik a fenntarthatóság. Ezek is elősegíthetik a fenntarthatósági alapelvek minél szélesebb körű továbbadását és gyakorlati alkalmazásukat. A fenntarthatóság témája az Egri és a Jászberényi Campuson egyaránt megjelenik; leginkább a Természettudományi és a Pedagógiai Karon találunk ilyen kurzusokat. A fenntarthatósággal kapcsolatos képzés a munkavállalók oldalán is megjelenik. Az uniós projektek kedvezményezettje ugyanis köteles a környezetvédelmi és esélyegyenlőségi jogszabályokat betartani, fenntarthatósággal kapcsolatos tudásmegosztást biztosítani valamennyi munkavállalója számára. Célunk az ifjúság motivációjának megteremtése és megőrzése a fenntarthatóságot veszélyeztető környezeti problémák megoldása terén.
Analisis Penggunaan Winglet Pada Pesawat Udara Cessna 150 Dengan Profil NACA 2412
Authors: Nur Mahfud Alifqafawwaz , Nurman  , Suhanto
Published: March 2024

The Cessna 150 is a light aircraft that is widely used in the world of general aviation. One important aspect in designing an aircraft, including the Cessna 150, is the wing design. When there is a meeting of air flows with different pressures from the top and bottom of the aircraft wing, it can cause a vortex to form at each wing tip. The impact of this vortex is that drag force increases, lift force and fuel efficiency decrease and turbulence can occur. One modification to aircraft wings to reduce the impact of these vortices is the use of winglets. This has been widely applied to the latest commercial aircraft to increase aircraft efficiency. The aim of this research is to analyze the use of winglets on a Cessna 150 aircraft with a NACA 2412 profile. This research uses Xflr5 numerical simulation with a 3D geometric configuration. The winglet shape used is cant angle with bend angles of 0°, 15, 30°, 60°, and 90° which were tested at angles of attack of 0°, 3°, 6°, 9°, 12°, 15°, and 18° with an air speed of 46 m/s. The research results show that the NACA 2412 airfoil with winglets is able to increase wing performance efficiency. This is proven by the visualization of air flow in modifications with winglets which can reduce vortices so that the air flow becomes smoother/laminer. In addition, numerical studies show an increase in the value of the lift coefficient (CL),  a decrease in the value of the drag coefficient (CD),  , and a better /  ratio (CL/CD) with the use of winglets, where the winglet efficiency is best at a cant angle with a bend angle of 30°.
Rancang Bangun Alat Fuel Nozzle Tester Menggunakan Media Bantu Pneumatic Sebagai Media Pembelajaran Gas Turbine
Authors: Latif Hendri Louis , Agung Raharjo Muhammad , Al-Akbari Reyhan
Published: March 2024

Perawatan fuel nozzle diperlukan bila terjadi penyumbatan, biasanya disebabkan oleh penumpukan karbon di ujungnya. Ketika fuel mengalir pada salah satu nozzle lebih banyak daripada nozzle lain akan menyebabkan gas pembakaran yang keluar dari wilayah tersebut akan lebih panas dari rata-rata. Hal ini akan mengurangi usia bagian hot section gas turbine engine. Salah satu metode perawatan yang digunakan untuk mengetahui kondisi fuel nozzle yaitu dengan simulasi alat yang dilihat secara kasat mata untuk mengetahui kondisi dari fuel nozzle. Bedasarkan observasi, ketersedian alat saat ini yaitu fuel nozzle tester PT6A menggunakan jacking belum kompleks dan belum maksimal dalam hal kinerja serta pengoperasiannya karena alat tersebut hanya dapat menguji persatu dari fuel nozzle, maka diperlukan inovasi yang tepat untuk mengatasi kendala yang terjadi. Pada penelitian ini dirancang fuel nozzle tester menggunakan media bantu pneumatic. Metode yang digunakan yaitu metode research and development dengan menghasilkan suatu barang dan kemudian di uji keefektifannya. Rancangan dimulai dengan menentukan desain, komponen alat, cara kerja selanjutnya teknik pengujian. Dari pengujian dilakukan analisa data untuk mengetahui keefektifan alat tersebut. Diketahui bahwa rancangan alat fuel nozzle tester menggunakan pneumatic dapat meningkatkan efektivitas dalam melakukan pengujian fuel nozzle. Pada saat pengujian fuel nozzle engine PT6A dengan menggunakan fuel nozzle tester pneumatic terdapat fuel nozzle dalam kategori non acceptable pada fuel nozzle no.1 akibat terjadinya penyumbatan sehingga harus dilaksanakan cleaning. Kemudian dari data analisis hasil kuesioner menunjukkan bahwa alat ini sangat efektif digunakan pada media pembelajaran taruna dengan hasil kueisoner desain alat : 98,3%, fungsi alat: 97,1%, kebermanfaatan alat: 97,1% sangat setuju.
MATOŠEVI KRITIČKI TEKSTOVI O SRPSKIM PISCIMA
Authors:   Institute for Literature and Arts, Belgrade, Tešić Iva G.
Published: March 2024

In this paper, we will deal with Matoš’s literary criticism of Serbian literary contempo- raries. The aim of the paper is to point out the importance of the texts that one of the most important artists of Croatian literature dedicated to the Serbian writers of his time, but at the same time to draw attention to the importance of Matoš’s involvement in Serbian literature and culture at the turn of the century.
MCDM Using Multi-Attribute Utility Theory and PIPRECIA in Customer Loan Eligibility Recommendations
Authors: Setiawansyah  , Sintaro Sanriomi , Aldino Ahmad Ari
Published: March 2024

Customer loan eligibility recommendations are an important step in the risk and financial assessment process. To ensure business continuity and customer satisfaction, it is important for financial institutions to consider several key factors. Problems in determining lending include various aspects that include credit risk that is difficult to assess appropriately, insufficient information about potential borrowers, potential fraud that can harm lenders. Regardless, financial institutions must ensure sound risk management and comply with applicable regulations and compliance standards to minimize potential losses and maintain fairness in decision-making related to lending. Cooperatives act as institutions that provide access to loans with more flexible terms than conventional financial institutions. The loan application process involves evaluating the customer's eligibility, which includes an analysis of financial condition, credit history, and repayment capacity. The contribution of this study provides a recommendation for savings and loan cooperatives in lending to customers using a decision support system model. The purpose of this study is to evaluate and compare customer loan feasibility using a combination of Multi-Criteria Decision Making (MCDM) methods, namely Multi-Attribute Utility Theory (MAUT) and Pivot Pairwise Relative Criteria Importance Assessment (PIPRECIA). This study aims to determine the ability of both methods to provide a comprehensive understanding of loan feasibility by considering a number of relevant criteria. The results of the customer loan eligibility rating recommend rank 1 with a final value of 0.5127 obtained by Customer K, rank 2 with a final value of 0.432 obtained by Customer I, and rank 3 with a final value of 0.3559 obtained by Customer F.
Penerapan Metode Evaluation based on Distance from Average Solution (EDAS) dalam Optimalisasi Layanan dan Pemasaran Coffeeshop
Authors: Singgalen Yerik Afrianto
Published: March 2024

Business owners of coffee shops that fall under the Micro, Small, and Medium Enterprises (MSMEs) employ marketing methods to attract more clients to satisfy the demands and preferences of coffee enthusiasts. However, consumer purchasing behavior demonstrates the difficulty in evaluating marketing performance. In light of this, this study employs the Distance from Average Solution Evaluation Method (EDAS). Meanwhile, coffee shop business brands observed and used as alternatives in this study are Coffee Tanem, 1915 Koffie-Huis, Friends of Coffee Salatiga, Dusk Koffie Salatiga, and Street Side Coffee Salatiga. The results of this study show that the EDAS method can be used to optimize coffee shop business services and marketing as a strategic step in strengthening and improving the performance of the coffee shop business or business. In the context of testing the EDAS decision model, each alternative is assigned a random code (A1-A5). Coffee varieties (C1), aroma and roasted level (C2), serving technique variants (C3), beverage prices (C4), and coffeeshop locations (C5) are often employed as criteria, with categories C1–C3 representing advantages, and C4–C5 representing expenses. Based on the EDAS method's calculation results, it can be seen that the top-ranking coffee shops are those that offer a variety of coffee bean varieties (robusta and arabica), various aromas, and roasted levels (light, medium, dark), various serving methods using espresso machines and manual brew, affordable drink prices, and strategically located coffee shops with enough parking. Thus, it is advised that coffee shop business experts assist in improving capital capabilities and business performance and optimize marketing mix components in STP (Segmenting, Targeting, Positioning) marketing strategies to increase trust, sales volume, consumer satisfaction, and loyalty.
Analisis Dalam Pendukung Keputusan Penerimaan Supervisor Industri Manufacturing dengan Menerapkan Metode EDAS dan Pembobotan ROC
Authors: Sudarsono Bernadus Gunawan , Ahyuna A , Winarko Triyugo , Anggraeni Dwi Puspita , Azhar Zulfi
Published: March 2024

Manufacturing industry supervisor is one of the jobs engaged in processing raw goods into whole or semi-finished goods. Honest and responsible supervisors in the company are needed. Therefore, the company is opening the acceptance of supervisors who have a high responsible spirit. However, in accepting supervisors is not an easy thing because finding people who really have a high leadership spirit and are responsible is not an easy thing, therefore a system is needed that can help the company find a decision. The system is a decision support system and in finding these decisions several criteria are needed including Education, Experience, Leadership Ability, Good Interpersonal and Responsibility. And also in order to get accurate results that deserve to be supervisors can use methods where researchers use EDAS methods and ROC weighting. So in the research conducted by the author obtained the highest ranking found in alternative AD7 on behalf of Bambang with a total value of 1,00000 who was selected to be a supervisor of the manufacturing industry with complete requirements and the highest value.
Sistem Pendukung Keputusan Dalam Penilaian Kinerja Karyawan Rumah Sakit Menggunakan Metode Multi Factor Evaluation Process
Authors: Anwarsyah Anwarsyah , Triyono Gandung
Published: March 2024

Employees are a resource that is a supporting factor for a company or organization. Having employees who meet qualification standards can develop the company and increase company productivity. Employee performance assessments are carried out looking at the company's success in organizing employees and determining the level of employee loyalty and professional performance towards the company. Petukangan Hospital has a large number of employees ranging from health workers to management employees and others. Currently there is no system used to evaluate employee performance, so the assessment process takes a long time and is not timely and there is an element of subjectivity in the assessment. Therefore, we need a system that can help assess employee performance with the aim of the research as an alternative in systematically and objectively assessing employee performance according to the weights and criteria obtained by each employee. In this research, the method used is the Multi Factor Evaluation Process of a Decision Support System, where this method carries out an assessment by calculating weights and criteria. The aim of this research is to provide the best solution and tools for Petukangan Hospital in assessing employee performance, and this research is expected to have benefits that can become effective and efficient problem solving. This research has results obtained from testing in the form of a ranking system where employees with the highest total evaluation score is the employee with the best performance score. The calculation results show that the employee with the best performance and rank 1 is Employee 26 with a value of 0.8375.
Implementasi Metode Dempster-Shafer Untuk Deteksi Kesehatan Mental Pada Mahasiswa Berbasis Web
Authors: Jalaluddin Alif , Arumi Endah Ratna , Sasongko Dimas , Pinilih Sambodo Sriadi , Yudatama Uky , Arif Yudianto Muhammad Resa
Published: March 2024

Mental health is a person's soul condition to budaptasi in its environment to feel happy or get the comfort of life, so as not to experience mental disorders. Often mental health is ignored by most people because it is different from physical health that can be seen directly with the eyes and can be identified easily. Lack of awareness of mental health in the life of the people of Indonesia and the assumption that a person who goes to psychologists is a person inseasonable, often the individual who actually undergoes mental health problems reluctant to get help from experts or deny that he does not have mental health problems. Limitations of time and costs are also one of the constraints of a student reluctant to get help from experts like psychologists. Therefore, a web-based expert system is built with a dempster-shafer method to use as detection on the student and allows the user to know whether the user has a tendency of the problem on its mental health or not before the official consultation is required from the expert. Testing Accuracy Comparison System between the results of the system and experts by using 100 correspondents from students at Muhammadiyah Magelang University (UNIMMA) 89% know mental health and 65% have experienced mental disorders. The results of the SRQ29 data used and were spread among campus students, this study has used 20 sample data and produces 70% expert suit compliance. From the results of expert suitability obtained from the calculation of the system by selecting symptoms and automatically the system will calculate the accuracy of the existing Belief Valident in every symptom. Then the system will take decisions based on the results of the largest calculation value.
Sentiment Classification of Climate Change and Tourism Content Using Support Vector Machine
Authors: Singgalen Yerik Afrianto
Published: March 2024

This research aims to classify public sentiment regarding the issue of climate change and tourism. The research problem addressed in this study pertains to the classification of public sentiment concerning climate change within the tourism sector. Specifically, the study aims to explore and classify the public's sentiments regarding the impact of climate change on tourism activities.The methodology employed is CRISP-DM, which encompasses stages of business understanding, data understanding, modeling, evaluation, and deployment. Specifically, the SVM and SMOTE algorithms are utilized in the modeling stage to achieve optimal results. By leveraging this systematic approach and advanced algorithms, the study seeks to comprehensively analyze public sentiment towards climate change within the context of tourism, thus contributing valuable insights to academia and industry practitioners. Applying CRISP-DM methodology coupled with SVM and SMOTE algorithms enhances the rigor and effectiveness of sentiment analysis in addressing the complexities of climate change discourse in the tourism sector. The findings of this research demonstrate that the SVM and SMOTE algorithms yield promising results in sentiment classification, with an accuracy of 86.15% +/- 1.68% (micro average: 86.15%), precision of 85.17% +/- 2.16% (micro average: 85.11%) (positive class: Positive), recall of 87.64% +/- 3.39% (micro average: 87.64%) (positive class: Positive), f_measure of 86.34% +/- 1.79% (micro average: 86.35%) (positive class: Positive), and AUC of 0.923 +/- 0.012 (micro average: 0.923) (positive class: Positive). These metrics indicate the effectiveness and reliability of the SVM and SMOTE algorithms in accurately classifying sentiment toward climate change in the context of tourism. The high accuracy, precision, recall, f_measure, and AUC scores suggest that the models produced by these algorithms are robust and capable of capturing nuanced sentiment patterns, thereby contributing to the advancement of sentiment analysis techniques in climate change research within the tourism domain.
Penerapan Data Mining Dengan Menggunakan Algoritma Clustering K-Means Untuk Pembagian Jurusan Pada Sekolah Menengah Atas
Authors: Setiawan Ikbal Danu , Triayudi Agung
Published: March 2024

Senior High School is the last level that must be taken before continuing education at a higher level such as a Diploma or Bachelor's degree. Where in general high schools have class majors for students who will move up to class XI from class Improving the quality of education carried out in the class majoring process means that students will be more focused in accordance with the field of interest of the major that the student/I should take. The process that occurs in determining majors is only based on the wishes expressed by the students without taking into account the academic grades of the subjects that the students have passed or completed in class X. This problem is not a small problem that should be ignored, it This is an important problem that must be resolved immediately because if the problem is not resolved immediately it will have lasting impacts later. The process of determining the division of majors for students can be seen based on the patterns or values of previous students. Data mining is a process used to complete processing of large data. The data that is processed is a collection of data that becomes Big Data from past data that is stored in a storage container and can then be reused by processing it. Clustering is an appropriate way to solve problems. Where in clustering grouping is carried out based on the distance to each data object. The K-Means algorithm is part of Clustering Data Mining, where this algorithm can be used to carry out new groupings based on how clusters are formed. From the results obtained, there are 2 (two) new formation clusters. In cluster 1 there are 9 (nine) students and in cluster 2 there are 6 (six) students.
SISTEM INFORMASI PENERIMAAN PESERTA DIDIK BARU DI SMA NUR EL-FALAH KUBANG MENGGUNAKAN FRAMEWORK CODEIGNITER
Authors: Hendra Yul , Usman Andi Usri , Juniansha Dedi , Ruhiawati Irma Yunita
Published: March 2024

Nur-Elfalah High School currently registers new prospective students manually, namely by coming directly to the school and filling out the registration form. In this way, sometimes queues often occur during registration, and when finding out initial information about parents or prospective students. having to spend time coming in person, this is considered less effective. Nur-Elfalah's New Student Admission (PPDB) is designed to be web-based using an internet network, prospective new students can view information related to the school online, can register online, making it easier to register and view information. Apart from that, by implementing the PPDB system, all registration data will be stored neatly in a database so that if necessary it is easy to search and display in report format. In designing the Information System for accepting new students (PPDB), the waterfall development method is used, where the system is developed in stages and continues to be refined on an ongoing basis. With the new student admission information system (PPDB), it is hoped that it will make it easier for prospective new students to view information and register at the Nur-Elfalah school. It is hoped that prospective new students can register easily anywhere and at any time, as long as the prospective students Just able to access the internet. By implementing this system, it is hoped that it will be able to help Nur-Elfalah school improve its services which will indirectly have an impact on increasing the number of prospective students
Komparasi Metode Decision Tree dan Deep Learning dalam Meramalkan Jumlah Mahasiswa Drop Out Berdasarkan Nilai Akademik
Authors: Puteri Dina Wahyuni , Buana Putu Wira , Sukarsa I Made
Published: March 2024

Akreditasi memiliki peran penting dalam proses pertimbangan setiap calon mahasiswa untuk melanjutkan pendidikan ke jenjang yang lebih tinggi. Perguruan tinggi dan program studi tentu diharapkan dapat memiliki akreditasi yang baik, guna menjamin mutu dan kualitasnya. Drop out menjadi salah satu permasalahan dalam menjaga dan meningkatkan mutu suatu perguruan tinggi khususnya pada program studi. Angka kasus drop out yang tinggi akan memicu turunnya kualitas Pendidikan di Indonesia dan berdampak pada akreditasi suatu program studi di perguruan tinggi. Upaya yang dapat dilakukan untuk mengatasi hal tersebut yaitu, dengan melakukan prediksi terkait mahasiswa yang terancam drop out secara dini. Penelitian ini menggunakan dua jenis metode yang berbeda yang dikomparasikan untuk menemukan hasil pemodelan terbaik. Metode yang digunakan yakni decision tree dengan algoritma C5.0 serta deep learning dengan algoritma GRU. Data peramalan yang digunakan yaitu Data Mahasiswa Program Studi Teknologi Informasi angkatan tahun 2010-2016. Metode dengan performa terbaik pada penelitian ini yaitu metode decision tree C5.0 yang menghasilkan nilai akurasi sebesar 95% dengan persentase kesalahan RMSE 0.13001950438859716 dan MAPE 2.26% Metode deep learning menunjukkan hasil yang cenderung lebih rendah dibanding decision tree C5.0 dengan nilai akurasi sebesar 92% dan persentase kesalahan RMSE 0.1873780487675864 MAPE 4.69%.
Impact of Social Media on Society
Authors: Sangeeta Bhat
Published: March 2024

This paper offers a comprehensive analysis of the effects of social media on society, businesses, and especially adolescents. The study emphasizes the rapid advancement and widespread adoption of social media technologies, with Facebook alone boasting 3.03 billion users in 2023. The research demonstrates that teenagers are particularly engaged in social networking, with 22% accessing platforms around 10 times daily. Additionally, the paper points out that over half of teenagers check in more than once a day using their mobile phones, and 75% of them possess their own devices. Nevertheless, the study also underlines the growing threat of cybercrime via mobile phones, as RSA documented a 173% surge in such incidents between 2020 and 2023. The paper examines the consequences of social media on society and businesses, discussing how social media plays a part in mounding public opinion and affecting consumer behavior. It also investigates the advantages of social media can offer businesses, such as increased exposure, enhanced customer interaction, and the capacity to target specific demographics. Lastly, the paper centers on the implications of social media for teenagers, addressing the dangers of cyberbullying, privacy issues, and potential adverse effects on mental health. The study recommends that parents and educators work together to instruct teenagers on responsible social media usage and the potential hazards involved. In conclusion, the paper stresses the importance of a balanced approach to social media utilization, acknowledging both its positive aspects and potential drawbacks.
AN EVALUATION OF STUDENTS PROFICIENCY IN DIGITAL LITERACY AT ECONOMIC SUBJECTS
Authors:   Faculty of Economic Sciences, University of Oradea, Oradea, Romania, MOCA Mihaela , BADULESCU Alina ,   Faculty of Economic Sciences, University of Oradea, Oradea, Romania
Published: March 2024

Contemporary education relies heavily on new technologies, which have an undeniable impact on learning and are considered a crucial component. In order to acquire technical skills relevant to the 21st century, students need to adapt to the evolving technologies. Education in digital literacy is essential, and as such, it ought to be included in the curriculum of all courses in educational systems. This study set out to assess the degree of digital literacy among students in a high school that placed a strong emphasis on economics, with a particular emphasis on the need for skill development in the context of a culture that values digital knowledge. In addition, the study used a framework derived from earlier research to assess the contribution of nine literacies to digital literacy. The investigation, which was based on a survey of 217 students, revealed that their levels of digital literacy ranged from average to high. The statistical study showed that every suggested literacy in the framework significantly contributed to digital literacy.
ANALYSIS REGARDING THE DYNAMICS OF SMEs IN ROMANIA AND EUROPEAN UNION
Authors:   University of Oradea, Doctoral School of Economic Sciences, Romania, RUGE Paul Marian , BAN Olimpia ,   University of Oradea, Faculty of Economic Sciences, Romania
Published: March 2024

SMEs are a concluding and relevant part of Europe’s economy. A comparison between the dynamic of the added value, employment and number of enterprises is followed from 2018 to 2022 in Europe and Romania. This period had its ups and downs with the most notable ones being the Covid-19 pandemic and more recently the Russian invasion against Ukraine, both of which left some deep marks in the economy. Also, SMEs are being contrasted by large enterprises in order to obtain an image of their impact in economy. The food and accommodation sector is briefly debated because of the susceptibility that it may have been one the most affected sector at least in terms of the pandemic influence. Some of the measures taken for supporting the travel and tourism sector in Romania are also briefly debated.
HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE
Authors:   Accounting and Audit Department, FSEGA, UBB, Cluj-Napoca, Romania, GIUGLEA Antonia Cosmina
Published: March 2024

The IFRS implementation has marked an important milestone in the history of accounting. Since the beginning, there have been both advocates and critics, debating whether the initial objectives were, in fact, met in practice. The present article examines the Conceptual Framework, which constitutes the basis for IFRS implementation, and identifies the main results of the recent studies on the topic. The research is theoretical, analysing relevant literature and bringing forward up to date concepts, beneficial for future research. Policymakers proclaim their policies are rooted in evidence and often turn to academic researchers for impartial and reliable evidence. In view of the fact that a significant number of studies have been conducted thus far, the present paper attempts to summarize the outcomes and present the conclusion.
CREATION OF FIRMS IN THE FINANCIAL AND REAL ECONOMIES OF COUNTRIES WITH ANGLO-SAXON AND CONTINENTAL FINANCIAL SYSTEMS
Authors:   Institute of Accounting and Finance, Faculty of Economics and Business, University of Debrecen, Debrecen, Hungary, KISS Anita
Published: March 2024

In writing this article, I would like to answer the question of how the determinants of company value vary across groups of countries and economies, and how the global financial crisis of 2007-2008 has influenced the mechanisms of these determinants. Are there differences in the impact of the crisis across the groups of countries and economies under study? In my study, I have tested the validity of my hypothesis using the available database, which I have developed in the light of the literature and my research objectives. After a theoretical review and a presentation of previous empirical research, I conducted independent statistical tests to answer my question. The structure of the article is as follows. First, I identify the determinants of firm value based on the major literatures I have reviewed. The next sectionis the empirical section, in which I describe the database used for my empirical investigation. After describing the panel regression model and the methodology used, I present the empirical tests carried out and their results, and finally I draw my conclusions. In my study, I do not seek to compare my results with those of existing, previously conducted research.
STATE, NEOLIBERALISM AND FINANCIALIZATION
Authors:   Department of International Business, Faculty of Economics, University of Oradea, Oradea, Romania, BENEA Ciprian Beniamin , NEGREA Adrian ,   Department of International Business, Faculty of Economics, University of Oradea, Oradea, Romania
Published: March 2024

As liberalism took roots during the 18-th and 19-th centuries, and as United States closed to such an overwhelming position which has made it a political actor with outmost importance at global level especially after the 1-st World War, there was another activity which accompanied this evolution, which is connected to financial activities and their speculative character; one important effect of these actions was the Great Depression in 1929-1939, which threw waves of shocks in America, and all over the world with unforeseen consequences. After the experiences brought upon by the Second World War, doubled by fresh memories of Great Depression, Keynesianism and its system torsed around Bretton Woods negotiations imagined a greater role for the state in relation with the market, especially the international financial market. As this gave birth to what can be seen as the Golden Age of capitalism, it is important to mark the role of state versus market during this period. But as the British Empire was closing to its end, London found a way to reinvent itself, as heir of the dying empire. In order to hold a central position in world affairs, it has looked at money, and the power they could provide: to save its system, London help inventing Eurodollar, circumventing the key-aspects of Bretton Woods and what it stood for. Slowly but surely, the market – especially the financial market – has gained more central position in face of state, and with it, the financialization of the economy. Between 1956 and 1980 there were identifiable clashes in state-market nexus, the most important being triggered by the oil shock in the 70’s; but as world entered the 80’s, it became clear that the market would gain the upper hand. The Reagen-Teacher understanding was the visible point of the picture regarding the shift of importance from state to market. The 90’s will only bring new and fresh markets ready to embrace globalization, sustained by the revolution in communications, which was already in full development. And now we see a minimal state put in a marginal position by the forces of economic globalization and the philosophy of free-market, while the market is seen as a “know and fix everything”; its invisible hand can overcome any temporary disequilibrium. A recurrent question needs to be addressed: where is the state, with its main attributes, in order to protect the people from selfish market forces?
The theory of control in the analysis of economic reforms
Authors: Пилипенко А.И. , Кемерчев Ф.К. , Руднев С.Г.
Published: March 2024

В статье анализируется теория контроля. Рассмотрены работы ведущих экономистов-теоретиков, на основании чего установлено, что теория контроля занимает центральное место при анализе экономических реформ, особенно когда речь идет об оценке отклика системы и качества внесенных корректировок. Отмечается, что применение данной теории не всегда целесообразно в рамках конкретной экономической модели. Рекомендуется дополнительное изучение теории контроля с целью обогащения актуальной информационной базы и усиления ее объективного содержания.

The article analyzes the theory of control. The work of leading theoretical economists is reviewed, on the basis of which it is established that the theory of control occupies a central place in the analysis of economic reforms, especially when it comes to assessing the response of the system and the quality of the adjustments made. It is noted that the application of this theory is not always justified within the framework of a specific economic model. Additional study of the theory of control is recommended in order to enrich the relevant information base and enhance its objective content.
HR partnership in human resource management
Authors: Волков А.В.
Published: March 2024

В статье представлены теоретические основы кадрового партнерства человеческих ресурсов в системе социально-трудовых отношений. Выделены атрибутивные признаки концепции управления человеческими ресурсами, отличия элементов кадрового партнерства. Проанализированы динамика величины прожиточного минимума и минимальный размер оплаты труда в 2009-2022 гг., динамика общей численности населения в России и соотношение мужчин и женщин, динамика численности и удельного веса рабочей силы в разрезе федеральных округов, динамики численности населения, изменение среднего возраста занятого и безработного населения, изменение удельного веса занятого населения с высшим и средним профессиональным образованием в разрезе регионов ЦФО. Отмечено, что трансформация кадровых служб компаний и бизнес-партнеров внутри организации и за ее пределами сегодня представляет собой главное направление развития управления человеческими ресурсами и актуализирует вопросы теоретико-методологической проработки и научного обоснования эффективных инструментов и механизмов кадрового партнерства. Сделаны выводы о том, что на рынке труда произошли количественные и качественные изменения кадрового партнерства.

The article presents the theoretical foundations of human resources personnel partnership in the system of social and labor relations. The attributive features of the human resource management concept are highlighted. The differences between the elements of the personnel partnership are revealed. The dynamics of the subsistence minimum and the minimum wage in 2009-2022, the dynamics of the total population in Russia and the ratio of men and women, the dynamics of the number and proportion of the labor force in the context of federal districts, the dynamics of the population in the regions of the Central Federal District, the change in the average age of the employed and unemployed population in the context of the regions of the Central Federal District, the change in the proportion of the employed population with higher and secondary vocational education in the context of the Central Federal District regions. It is noted that the transformation of human resources services of companies and business partners inside and outside the organization today represents the main direction of human resource management development and actualizes the issues of theoretical and methodological elaboration and scientific substantiation of effective tools and mechanisms of human resources partnership. Conclusions are drawn that quantitative and qualitative changes in the personnel partnership have occurred in the labor market.
The Use of Robotic Technology in Stroke Rehabilitation – A Review
Authors: Kwon Eric , Han Yangha
Published: March 2024

Stroke is a significant cause of death and disability in the world. It creates problems for families and nationaleconomies alike due to its disruptive nature. Rehabilitation is a way to treat disabilities in stroke survivors, apopulation that is steadily growing into a larger percentage of the population. However, stroke rehabilitation is notstandardized as there is no clear evidence-based guideline that can be applied to every person, leading to differencesin care. Other problems with rehabilitation include limitations with a therapist’s ability to work continuously andconsistently over longer periods of time. Robotics can help with solving both types of problems through their abilityto record data and work without requiring rest. There has already been development of rehabilitation robots since the1990s and more advanced robot platforms have begun to emerge in the literature. This article reviews the literatureon stroke rehabilitation and how robotics can positively affect a patient’s outcome in stroke rehabilitation. It alsoreviews several rehabilitation robots classified as either exoskeletons or end-effectors.
Utilizing Convolutional Neural Network for Learning Web-Based Braille Letter Classification System
Authors: Ridwan Ahmad , Purbolingga Yoan , Hanisah Hanisah
Published: March 2024

This paper aims to facilitate prospective teachers and people who want to learn braille letters. The system designed is a website that will classify braille letters using the convolutional neural network (CNN) method with the activation functions used, namely ReLU and Softmax. In this research, the input is an image of braille letters with grayscale elements. The output of the data is a regular alphabet letter. Most of this research data consists of training and testing data, which is 2,722 pieces. The accuracy results obtained in the data training process using Max Pooling and epoch 30 for data is 92.15%, epoch 50 is 94.58%, and for training data with epoch 100 is 96.64%. The test results using the system produce an accuracy value of all braille letter image data of 92.30%. Furthermore, for better system development, it is recommended to use hyperparameter tuning to minimize classification uncertainty in braille letter images.
User Interface Design Prototype Application Special Onthel Bicycle Tourism in Towilfiets Yogyakarta
Authors: Yulianto Arief
Published: March 2024

Foreign tourist visits to Yogyakarta, Indonesia have increased in 2022 and 2023 after Covid-19. Many tourists are seeking unique experiences, such as riding on bicycles to enjoy the beautiful scenery and interact with local residents. Towilfiets, a pioneer in onthel bicycle tourism, has been operating in Bantar Hamlet, Kulon Progo for around 10 years. With the growing demand for this activity, Towilfiets needed to innovate their promotion methods, specifically in the digital industry. The development of a user-interface design-based application became crucial to enhance and facilitate the onthel bicycle tourism experience at Towilfiets. The research conducted used a mixed method approach with a phenomenological qualitative method to gather interview data. The prototype method was chosen to allow for intensive and better communication between developers and users. The validation of the questionnaire data was calculated using the Scalable Usage System and received a good score 75 up to score 100 point, indicating acceptable usability. By focusing on user needs and the unique characteristics of tourist destinations, this application aims to increase user engagement and provide relevant and useful information about bicycle tourist attractions in the area. Ultimately, the research aims to develop an innovative and contextualized user interface design application that supports the growth of onthel bike tourism in Towilfiets, located in Dusun Bantar, Kulon Progo, Yogyakarta, Indonesia.
Design a Desktop-Based Load and Customer Calculation Application Information System (SIAPEL)
Authors: Wahyuni Asri , Zaman Dzoen Nuraeni Badarul
Published: March 2024

In today's technological developments, many people are using technology to make work easier, as is PT. PLN Persero Customer Service Implementation Unit (UP3) Tasikmalaya. Several parts of this company, especially the section for recording expenses and customers by the PDKB Team, still use manual methods, namely by calculating using a calculator. This method is very risky, especially as it has the potential for errors in calculations or writing of the recorded numbers. Given these problems, a desktop-based load and customer calculation application information system (SIAPEL) was built. Information system solutions for related load and customer data calculation applications (SIAPEL) so that the results obtained are faster and more accurate. By making direct observations or observations, actively communicating with related fields through the interview process, and looking for research materials that support building an application as a solution to the problems faced. The load and customer calculation application information system (SIAPEL) is an application that can calculate load and customer data and can store the data as a form of company archive. The system development used is waterfall with stages or processes carried out sequentially from the system. The software used to build the load and customer calculation application information system (SIAPEL) is NetBeans 8.2, Java Development Kit 1.8, and MySql. Users can process load calculation data and process customer calculation data. And users can print reports from data that has been entered into the system database. With SIAPEL, it is hoped that it can reduce the risk of information errors and make it easier for users to calculate, store and process data. And it can be used as a more effective way to process data compared to using manual methods
Monumental art as a way of displaying everyday culture
Authors:   Krasnoyarsk Regional Science and Technology City Hall of the Russian Union of Scientific and Engineering Public Associations, Krasnoyarsk, Russia, Pivovarov G.O.
Published: March 2024

This article examines the basic principles of the development of monumental art and examines the dynamics of its development in a time perspective. Definitions are given to the concepts of “culture” and “everyday culture” according to the classification of A. Schutz. The main execution techniques characteristic of decorative monumental art are identified, and the dynamics of the transformation of images and main motifs are traced. In conclusion, based on the time scale of changing eras proposed by K.G. Jung identified the main aspects of changes in the culture of everyday life from antiquity to the present. The article may be useful for people studying history, art, design, cultural studies, urban studies, museum studies and other related disciplines.
Student’s cultural interests as a basis for research activities
Authors:   Krasnoyarsk State Pedagogical University, Russia, Alikulova F.E.
Published: March 2024

. This article is devoted to the research activities of schoolchildren in a modern school, which has become one of the popular types of extracurricular activities. The authors of the article emphasize the importance of developing students’ cognitive interests and motivation for independent research. Particular attention is paid to the stages of research work: from problem formulation to one’s own conclusions. The article emphasizes the need to adapt school research to the age and interests of students, as well as their individual preferences. The authors suggest using students' cultural interests, for example through film or literature analysis, to frame the research problem. The authors present a structure for a research paper, “Trick or Science,” based on a scientific phenomenon presented in the TV series “Anne with two ns,” which can serve as an example of how cinema can be used to highlight a phenomenon that a student can explore. The article also notes the problems that teachers face when posing problems and suggests ways to solve them.
Analysis Using a time tracker in online education
Authors:   Irkutsk National Research Technical University,  Russia, Strokov V.P.
Published: March 2024

This paper uses a managed time tracker in online education to address distraction problems using online digital time tracking systems. The time tracker collects data on user activity and offers gamification and smart notifications to form productive habits. The methods allow the analysis of personalized recommendations and are based on the emotional well-being of the student. Parents should use objective statistics on their children’s learning time. The combination of various innovations makes the time tracker an effective tool for managing training and improving its quality.
The role of personality in history
Authors:   Russian State University of Social Technologies, Losinoovstrovskaya, Russia, Kulemina L.B.
Published: March 2024

The authors of the article address various approaches to determine the role of personality in history, analyze the reasons that allow this or that personality to succeed in particular circumstances. The information obtained will allow to identify mistakes made by specific historical figures, missed opportunities, to learn "lessons" from the past, which can be valuable for contemporaries.
The problem of territorial disputes over the Kuril Islands between Russia and Japan
Authors:   Russian State University of Social Technologies, Russia, Glukharev R.M.
Published: March 2024

t. At present, territorial disputes between many states remain, which is a threat to the disputing parties, to global safety. Such disputes also exist between Russia and Japan. The article deals with the emergence and development of the problem of Japan's territorial claims to South Sakhalin and the Southern Kuril Islands, which are part of the Russian Federation. Due to the unresolved nature of this problem, the interest in its analysis is enormous
On the issue of assessing the performance of using UAVs for plant protection
Authors:   Krasnoyarsk State Agrarian University, Krasnoyarsk, Russia, Kovalev D.I.
Published: March 2024

The article discusses a model for assessing the performance of UAVs for plant protection. The assessment was carried out based on the experience of using UAVs for plant protection in China. The basic model complies with the basic regulations of GB/5667-2008 (China Standardization Administration). Tests are described that were carried out on eight types of crop protection unmanned aerial vehicles with different power, spray methods and number of rotors. The following UAV models produced in China were used: CE20, P20, 4DE1000, HY-B-16L, MG-1S, LF-D10, 3WQF120-12 and AT-30. It is noted that the method does not include an analysis of the reliability of UAVs for plant protection. The paper presents a complete time model of the transport and technological cycle of a UAV during its work spraying plants. A model for calculating inventory replenishment time is considered. Based on these data, a general performance evaluation model for UAV spraying operation for crop protection is presented