bluuebunny/crossref_metadata_2025 huggingface dataset:
Millainen johtaminen tuki peruskoulujen henkilöstön työhyvinvointia covid-19-pandemiasta johtuneen etäkoulun aikana?
Authors: Merjonen Päivi , Sainio Miia , Torppa Minna , Hämeenaho Pilvi , Poikkeus Anna-Maija , Aro Tuija
Published: December 2022

Henkilökunnan hyvinvointi on yhteydessä johtamiseen, mutta koulukontekstissa johtajuuden merkitystä henkilökunnan hyvinvoinnille (ja sitä kautta oppilaiden hyvinvoinnille) tunnetaan heikosti. Tässä tutkimuksessa keskitymme kolmeen johtajuusominaisuuteen, jotka kirjallisuuden perusteella näyttäytyvät potentiaalisina hyvinvointijohtamisen tekijöinä koulukontekstissa: palveleva johtaminen, henkilöstön hyvinvoinnista huolehtiminen ja jaettu vastuu. Tutkimme, ovatko nämä tammi-helmikuussa 2020 (n=437, 48 koulua) ennen etäkoulua Keski-Suomen koulujen henkilökunnan arvioimat johtajuustekijät yhteydessä heti etäkoulun päättyessä toukokuussa 2020 (n=270, 27 koulua) arvioituun henkilöstön hyvinvointiin. Molempiin mittauksiin vastanneita oli 86. Kolmella johtajuustekijällä selitimme henkilökunnan työuupumusta, työn imua sekä kyvykkyyden ja yhteenkuuluvuuden kokemuksia. Palveleva johtaminen oli yhteydessä henkilöstön etäkoulun aikaiseen korkeampaan työn imuun ja yhteisöllisyyden kokemukseen, vaikka henkilökunnan hyvinvoinnista huolehtiminen ja jaettu vastuu oli kontrolloitu. Muut johtamistekijät eivät olleet itsenäisesti yhteydessä henkilöstön työhyvinvointiin. Palveleva johtajuus ja erityisesti yhteiseen hyvään huomion kiinnittäminen näyttäisivät edistävän koulujen henkilöstön työhyvinvointia, kuten työn imua, etäkoulun aikana.
ANALISIS PENGENDALIAN PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG TERHADAP KINERJA LAPORAN KEUANGAN PADA PT. LOUISZ INTERNATIONAL
Authors: Putra Rizki Eka , Aznedra Aznedra , Mulyati Sri
Published: December 2022

Good receivable control system will affect the company’s success in carrying out the sale on credit policy. The credit sales are uncollectible risk of some or  all credit extended to the debtor. As a result of theseuncollectible accounts receivable losses will cause the load, the company must determine the method that will be used to calculate the amount of the loss of this receivable. The study aims to analyze the control of bad debets based on receivable age on the performance of financial statements of PT. Louisz International and know the treatment of losses on bad debts of the company. The method used is descriptive method.The results showed that the internal control system of receivable at company has been effective, it can be seen from the implementation of elements of internal  control of receivable eligible and supported by adequqte policies and procedures for theprovision of good credit. The company uses direct write off method in determining the bad debt. Direc write off method notes receivable really uncollectible receivables as bad debt. The companies manajemen should be used the aging schedule of allowance method to be more effective in determining damages for doubtful accounts. Keywors :        Receivable, Internal Control System and Allowance Method
Pengaruh Compound Annual Growth Rate, Drawdown, Expense Ratio, Dan Total Asset Under Management Terhadap Pengambilan Keputusan Berinvestasi Pada Dana Reksa
Authors: Soedarman Mohamad , Afifah Putrin Mar’ah , Usri Abdul Kadir
Published: December 2022

This study aims to determine the effect of compound annual growth rate, drawdown, expense ratio, and total asset under management on student investment decisions in mutual fund products. The type of research used in this study is non-case quantitative research. The sample in this study found 92 samples obtained from filling out questionnaires via google forms to students who are belonging to the investment group on telegram social media. The sampling method used is a purposive sampling method with the criteria that students are active, interested in investing in mutual funds, and have invested in mutual funds. Based on the regression analysis, the compound annual growth rate and total asset under management have a positive and significant effect on student investment decisions in mutual fund products, while the drawdown and expense ratio variables have no effect on student investment decisions in mutual fund products.
PENERAPAN STANDAR AKUNTANSI EMKM PADA LAPORAN KEUANGAN USAHA MIKRO DAN KECIL (UMK) (STUDI KASUS PADA USAHA DEPOT AIR MINUM INDAH WATER)
Authors: HATI RAVIKA PERMATA , Sulistyowati Yeni , Ramli Rimayang A.L.P
Published: December 2022

Tujuan dari penelitian ini adalah untuk membuat sistem pencatatan yang sesuai dengan kondisi Depot Air Minum UKM Indah dan SAK EMKM. Pengumpulan data dalam penelitian ini diperoleh dari data primer dan data sekunder. Data primer diperoleh dari wawancara yang dilakukan dengan pemilik UKM Depot Air Minum Indah dan observasi. Data sekunder diperoleh dari studi kepustakaan yang dilakukan dengan mencari data teoritis yang berkaitan dengan objek penelitian yang memanfaatkan data perusahaan berupa data keuangan, buku pendukung teori, dan hasil penelitian sebelumnya. Depot UKM Air Indah Air telah melakukan proses pencatatan meliputi kebutuhan biaya dan pendapatan UKM, namun belum sesuai dengan standar yang ada sehingga masih sulit untuk menilai kondisi keuangan UKM yang sebenarnya. Pembuatan Sistem Akuntansi dimulai dari pencatatan saldo awal, pembuatan daftar data transaksi, pembuatan jurnal khusus penerimaan dan pengeluaran kas dan daftar piutang, pembuatan buku besar, pembuatan laporan keuangan yaitu laporan laba rugi, laporan posisi keuangan dan catatan atas laporan keuangan.
PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK (STUDI PADA LONGDRIP CAFE DI KAMPONG TERIPANG, KABUPATEN BINTAN)
Authors: Sitorus Winda Romauli , Ratih Asri Eka , Ardiansyah Ardiansyah
Published: December 2022

Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produksi metode full costing, variable costing dan penentuan harga jual metode cost plus pricing pada usaha dessert collato Longdrip Cafe Kampong Teripang periode Oktober-November 2021. Penelitian ini menggunakan metode deskriptif kuantitatif dengan membandingkan harga pokok produksi konvensional, full costing dan variable costing. Selanjutnya penentuan harga jual cost plus pricing menggunakan harga pokok produksi full costing, variable costing dan dibuat laporan laba rugi untuk mengetahui laba bersih yang diperoleh dari kedua metode. Hasil penelitian ini menunjukkan bahwa harga pokok produksi dengan metode konvensional tidak menghitung keseluruhan biaya yang dikeluarkan. Sehingga dibutuhkan perhitungan harga pokok produksi metode full costing dan variable costing. Berdasarkan laporan laba rugi bahwa full costing lebih menguntungkan dari variable costing dengan selisih laba bersih dessert collato varian coklat, vanilla, kopi dan matcha adalah Rp131.328,71, sedangkan varian strawberry adalah Rp134.453,70.Kata Kunci: cost plus pricing, full costing, harga pokok produksi, laba bersih, variable costing
PROSEDUR PENCATATAN PIUTANG ONLINE TRAVEL AGENT DENGAN SISTEM INFORMASI AKUNTANSI INSOFT PADA ESKA HOTEL
Authors: Mustika Ita , Ferdila Ferdila , Ramadhany Andi Auliya , Sutiandi Agus
Published: December 2022

Teknologi yang semakin berkembang harus dimanfaat dengan baik oleh berbagai sektor   bidang usaha, salah satunya adalah industri perhotelan. Teknologi seperti Sistem Informasi Akuntansi (SIA) Insoft yang dipakai oleh Eska Hotel berguna untuk melakukan proses pencatatan piutang, dimana hal ini sangat berguna untuk mengetahui piutang beredar dan dapat memprediksi piutang dapat terkelola dengan baik atau tidak.  Prosedur pencatatan dan penagihan piutang Online Travel Agent (OTA) yang terkadang mengalami kendala harus dapat dituntaskan dengan membuat prosedur yang jelas dan baku untuk dijadikan sebuah pedoman. Dengan metode kualitatif deskriptif akan memberikan gambaran prosedur pencatatan yang jelas dan mudah dipahami oleh pembaca.    Proses pencatatan yang telah terkomputerisasi seperti sistem informasi akuntansi insoft yang di pakai Eska Hotel dapat berfungsi dengan maksimal karna telah menggunakan sistem modern yang dapat meminimalisir terjadinya kesalahan human error.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL BEHAVIOR MAHASISWA DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS RIAU KEPULAUAN
Authors: Ukhriyawati Catur Fatchu , Mulyati Sri , Aprilia Bella
Published: December 2022

Penelitian ini bertujuan mengetahui Pengaruh secara parsial dan simultan antara variavel independen antara lain: Financial Attitude, Knowledge,  Personal Finance, dan Personal Income Terhadap Financial Behavior Mahasiswa di  Fakultas Ekonomi dan Bisnis Universitas Riau Kepulauan. Populasi yang digunakan adalah Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Riau Kepulauan. Pengambilan sampel pada penelitian ini yaitu menggunakan metode random sampling dengan rumus slovin sebanyak 269 responden. Uji coba instrumen dianalisis dengan menggunakan uji validitas dan uji reliabilitas.Dari analisis data penelitian ini menunjukkan hasil Uji T diperoleh bahwa variabel financial attitude berpengaruh secara signifikan. Variabel financial knowledge berpengaruh secara signifikan. Variabel personal finance tidak memiliki pengaruh yang signifikan. Variabel personal income tidak memiliki pengaruh yang signifikan. Hasil Uji F menunjukan bahwa variabel Financial Attitude, Financial Knowledge,  Personal Finance, dan Personal Income berpengaruh positif secara simultan terhadap financial behavior mahasiswa fakultas ekonomi dan bisnis universitas riau kepulauan
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA
Authors: Salesti Jayana , Syafruddin Syafruddin , Saputra Ori
Published: December 2022

Salah satu peran penting manajemen dalam perusahaan adalah untuk memastikan tujuan perusahaan tercapai dengan melaksanakan fungsi manajemen  perencanaan, pengorganisasian, pelaksanaan dan pengawasan. Dalam ilmu akuntansi, peran manajemen tersebut dikenal dengan konsep akuntansi pertanggungjawaban. Latar belakang penelitian ini adalah untuk mengetahui penerapan dan peranan akuntansi pertanggungjawaban pada PT Inspektindo Sinergi Persada dengan anggaran sebagai alat pengendalian biaya. Data yang digunakan dalam penelitian ini berupa data primer dari hasil wawancara dan data sekunder berupa anggaran tahun 2020, laporan realisasi anggaran tahun 2020, prosedur pembelian, struktur organisasi dan dokumen deskripsi pekerjaan dengan menggunakan metode penelitian kualitatif. Analisis yang digunakan adalah membandingkan teori dengan implementasinya berdasarkan studi kasus yang diperoleh. Hasil penelitian pada PT Inspektindo Sinergi Persada menunjukkan bahwa PT Inspektindo Sinergi Persada telah menerapkan akuntansi pertanggungjawaban secara memadai dikarenakan hanya tidak memenuhi satu dari lima indikator persyaratan penerapan akuntansi pertanggungjawaban saja yaitu belum melakukan pemisahan biaya terkendali dan tidak terkendali dalam laporan pertanggungjawaban. Sementara itu PT Inspektindo telah menggunakan anggaran dalam melakukan pengendalian biaya tetapi belum menetapkan batas toleransi (batas atas dan batas bawah) dalam menilai efisiensi pengendalian.
SISTEM PENGAWASAN INTERN TERHADAP PEMBERIAN KREDIT MIKRO PADA PT. BANK BRI UNIT BOTANIA BATAM
Authors: Mustika Ita
Published: December 2022

Penelitian ini dilakukan pada PT. Bank BRI Unit Botania Batam. Penelitian ini bertujuan untuk melihat kebijakan pengawasan intern. Sumber informasi utama dari penelitian ini adalah PT. Bank BRI Unit Botania Batam.  jenis data yang digunakan dalam penelitian ini berupa data primer dan sekunder. Data Primer adalah data yang belum diolah yang diperoleh langsung dari responden selaku objek penelitian, dalam hal ini data yang diperoleh dari hasil wawancara berupa Tanya jawab dengan pihak kredit. Data Sekunder adalah data yang telah diolah yang diperoleh dari perusahaan, antara lain struktur organisasi perusahaan, sejarah singkat perusahaan, daftar kolektibilitas kredit. Hasil peneilitian ini menunjukkan bahwa sistem pengawasan pemberian kredit yang dilakukan oleh Bank BRI Unit Botania Batam sudah baik, dan sudah sesuai dengan ketentuan yang ada. Akan tetapi lebih baik lagi pemantauan dilapangan dalam proses pemberian kredit harus dilakukan secara rutin.
PERANCANGAN APLIKASI KOMPUTER PERHITUNGAN PAJAK PASAL 21 TUNJANGAN PAJAK GURU DI MTS NEGERI 1 KOTA CILEGON
Authors: Ansor Ahmad Sofan , Anisa Ashsha
Published: December 2022

Manajemen pengelolaan pajak di sekolah merupakan hal yang cukup sulit dilakukan disebabkan para guru memiliki kesibukan mengajar. Prosedur perhitungan pajak penghasilan PPh 21 terhadap Pegawai Tetap Guru di MTs Negeri 1 Cilegon masih berjalan melalui beberapa tahapan yang cukup lama dan data yang tersimpan belum aman. Untuk itu diupayakan membuat perancangan dan sistem Aplikasi Komputer di MTs Negeri Cilegon. Tahapan pekerjaan perhitungan pajak akan lebih sederhana, mudah dan akurat tersimpan datanya lebih aman. Aplikasi komputer Microsoft yang digunakan dapat menterjemahkan sistem yang berjalan melalui beberapa tahapan dengan aplikasi penginputan data yang mudah dan cepat. Hasil pendataan lebih akurat dan diteruskan kepada kepala sekolah sebagai pengambil kebijakan.
GOOD CORPORATE GOVERNANCE DAN LEVERAGE SEBAGAI ANTESEDENT DARI FIRM VALUE DENGAN EARNING MANAJEMEN SEBAGAI PEMODERASI
Authors: Puspita Dyah Aruning , Rasyid Rais , Sudiarto Edi
Published: December 2022

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance (kepemilikan institusional dan kepemilikan manajerial), leverage terhadap nilai perusahaan dengan manajemen laba sebagai variabel moderasi. Jenis penelitian kuantitatif menggunakan sumber data sekunder yakni laporan tahunan. Populasi pada penelitian ini merupakan semua perusahaan real estate property yang terdaftar di bursa efek Indonesia periode 2017-2020. Teknik pengambilan sampel dalam penelitian ini menggunkan purposive sampling dan didapatkan 36 sampel dari 9 perusahaan dalam periode 3 tahun (2017-2020) dengan kriteria tertentu dari total populasi sebanyak 64 perusahaan. Metode analisis yang digunakan penelitian ini yaitu metode analisis regresi berganda. Hasil yang diperoleh dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, leverage berpengaruh signifikan terhadap nilai perusahaan. Manajemen laba sebagai variabel moderasi memperlemah kepemilikan institusional, leverage terhadap nilai perusahaan dan manajemen laba tidak mampu memoderasi kepemilikan manajerial terhadap nilai perusahaan.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP PENDAPATAN UMKM DI KELURAHAN BULIANG KECAMATAN BATU AJI KOTA BATAM
Authors: Hamta Daeng Firdaus , Dongoran Ahmad Husein , Jaya Hendry
Published: December 2022

Penelitian ini bertujuan untuk mengetahui damak wabah Covid-19 terhadap pendapatan UMKM di Kecamatan Batu Aji Kelurahan Buliang dengan menggunakan jenis penelitian kualitatif dengan pendekatan. Metode pengumpulan data penelitian ini dengan observasi, wawancara, dan analisis data. Hasil penelitian bahwa adanya pandemi Covid-19 sangat berdampak terhadap kelangsungan UMKM di Kelurahan Buliang seperti modal usaha untuk mendukung untuk jalannya usaha, produksi kurang stabil, penggajian tenaga kerja, produktivitas kerja karyawan, volume penjualannya dan pendapatan tidak stabil.Kata Kunci : Dampak Covid-19, Pendapatan UMKM.
ANALYSIS OF LIQUIDITY, SOLVENCY AND ACTIVITIES ON FINANCIAL PERFORMANCE IN CIGARETTE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Authors: Fathihani Fathihani , Wicaksono Dimas , Listyawati Ika , Elfina Rini , Tanjung Rona
Published: December 2022

Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari Likuiditas, Solvabilitas, Aktivitas terhadap kinerja keuangan pada industri perusahaan rokok yang telah terdaftar di Bursa Efek indonesia. Pada penelitian ini penulis menggunakan pendekatan kuantitatif. Dan untuk teknik dalam pengambilan sampel menggunakan purposive sampling. Populasi pada penelitian ini berjumlah 4 perusahaan berdasarkan metode purposive sampling dengan jumlah yang dijadikan sampel penelitian sebanyak 3 perusahaan dengan pengamatan 10 tahun pengujian hipotesis dalam penelitian ini menggunakan teknik regresi linier berganda pada taraf signifikan 5%. Hasil penelitian ini menyatakan bahwa secara simultan likuditas, solvabilitas, dan aktivitas berpengaruh positif dan signifikan terhadap kinerja keuangan. Hal ini dilihat dari uji hipotesis secara simultan yaitu 12,5063,34 dan nilai signifikan 0,0000,05 sehingga Ho ditolak dan Ha diterima. Selain itu juga ditunjukkan dengan nilai koefisien determinasi 64,3% sedangkan 35,7% tidak termasuk dalam penelitian ini.
О роли адаптивных к Северу аллелей гена EDAR в развитии рака молочной железы в Якутии (Тезисы доклада на научно-практической конференции «Молекулярно-биологические механизмы формирования здоровья человека на Севере» 17-18 ноября 2022 г., г. Якутск)
Authors: Тихонов Дмитрий
Published: December 2022

В литературе имеются предположения об участии аллели 370А EDAR в развитии рака молочной железы. Но, к сожалению, вплоть до настоящего времени вопрос о том, какова частота аллели среди больных раком молочной железы, не выяснен, не проведены исследования даже методом случай-контроль с целью выяснения роли этой мутации в его развитии. Какую роль играет мутация 370 А гена EDAR в низком уровне заболеваемости раком молочной железы якутских женщин требует выяснения.
Silver in Yakutia in the 17th century
Authors: Tikhonova Elena , Tikhonov Dmitrii , Poarch Elizabeth
Published: December 2022

Silver has been a favorite metal of jewelers in Yakutia since ancient times. But, unfortunately, up to the present time, how the metal was mined or delivered in the territory of Yakutia was not sufficiently covered in the literature. In this work, on the basis of archival documents, we will try to explain information about silver products and their distribution in Yakutia, and sources and ways of silver supply before the 17th century for Yakut blacksmiths. Silver items in the territory of Yakutia were undoubtedly produced by local craftsmen until the 17th century. It is not known for certain where they were delivered or mined from. However, there were known silver deposits on the territory of Yakutia at that time. This is visible by the evidence of the Yukagirs with silver ore on the Neroga River. One of the sources of silver supply may have been Transbaikalia, from the deposits developed by the Daurian prince Lavkay. Undoubtedly, the Yakut diaspora lived in those places (confirmed by official documents of the 17th century), which, perhaps, left its traces in the toponym of Transbaikalia. We do not know what they did, but it is quite possible to assume that they were intermediaries in the trade of Chinese goods between the Daurian and Yakut princes. The most common silver item in demand not only among the Yakut, but also the Evenk and Yukaghir population of the region, was a silver circle. Undoubtedly, it was considered an attribute of the social status of its bearer and, probably, of faith - the worship of the sun, which gives warmth and fertile summers to the northerners.
REFERENTIALLY SPECIALISED VERBAL PREDICATES OF THE UKRAINIAN, POLISH, AND ENGLISH LANGUAGES: FUNCTIONAL DIMENSION
Authors: NAZARCHUK Roksolana
Published: December 2022

Based on dictionaries and corpora of texts of the Ukrainian, Polish, and English languages the research focused on object relations of referentially specialised verbal predicates. A set of theoretical issues related to the study of the concept of verbal predicate and the knowledge of the role of the object in the structure of expression at the present stage of linguistics development is generalised. It is shown that the relevance of the paper is determined by its connection with the fundamental problem of interaction of paradigmatics and syntagmatics of language units, and is due to the lack of comprehensive semantic-functional studies of relations of verbal predicates with their objects based on the Ukrainian, Polish, and English languages separately, as well as in the contrastive aspect. The verbal predicates of Ukrainian, Polish, and English are characterised according to reference-taxonomic classes of the names of objects, each of which represents one or another physical property of the substance. It was determined that the most represented group was fl uidity (29,5 % in the Ukrainian language, 24,1 % in the Polish, 23 % in the English of the total number of units), the least verbal predicates form the gaseousness group (2,6 %, 5,5 %, 4,6 %). It is observed that the functional correlation of referentially specialised verbs with the names of their objects is quite broad; it can be both general and maximally determined, so within the studied predicates, the following groups of verbs were distinguished: 1) verbs of non-specifi c specialisation, generally refl ecting a particular physical characteristic of the substance; 2) verbs of absolute specialisation, refl ecting the only possible type of the substance; 3) verbs of doublet specialisation, the semantics of which is a characteristic of the substance. It is shown that certain functional-onomasiological groups of verbs, refl ectively disposed to the materiality of the object in all its manifestations, do not constitute a rigid organisation.
Risk Factors Associated with Very Low Birth Weight: A Systematic Review and Meta-Analysis
Authors: Hussain Nageen , Adil Muhammad
Published: December 2022

Background: Very Low Birth Weight (VLBW) is due to multiple gestations and reproductive-assisted techniques. Neonatal complications mainly arise in infants with VLBW and Extremely Low Birth Weight (ELBW). The main objective was to study the risk factors associated with VLBW and to conduct a meta-analysis.

Methods: A meta-analysis was done to present the most recent risk variables for VLBW. Electronic databases were searched for information on the suggested topic. Using STATA version 14, the relevant data was extracted, and statistical analysis was conducted.

Results: A total number of 112 studies have been conducted on the topic of VLBW worldwide from 2000 to 2020. Information from many parts of the world was evaluated in which GDP or per capita income, age, and education were followed in prominent regions of the world. As GDP and education level improved, the nutritional status also improved. Fifteen studies have been identified, with five meeting the inclusion criteria for the metanalysis of VLBW <1500g in developing countries. Illiteracy, poverty, mother occupation, hypocalcemia, and hypoglycemia were the common risk factors of VLBW (<0.05).

Conclusion: It was identified that per-capita GDP is inversely proportional to VLBW throughout the world. VLBW in America was found to be significant when compared with central Europe (<0.005), similarly with Southern Europe (<0.03), Northern Europe (<0.00001), Asia (<0.0001), and Africa (<0.0001). Unlike per capita GDP, VLBW was insignificantly related to maternal age in all regions except Africa, where VLBW was significantly associated with maternal age (p<0.0001). In developing countries, illiteracy, poverty, mother occupation, hypocalcemia, and hypoglycemia are the common risk factors for VLBW (<0.05) as the complications related to VLBW are at a high-risk rate, so it is recommended that VLBW babies require special care at the time of birth, especially in poor economic countries.
Hydrogen sulfide protects against ischemic heart failure by inhibiting RIP1/RIP3/MLKL-mediated necroptosis
Authors: Ma F , Zhu Y , Chang L , Gong J , Luo Y , Dai J , Lu H
Published: December 2022

The aim of the present study was to explore whether hydrogen sulfide (H2S) protects against ischemic heart failure (HF) by inhibiting the necroptosis pathway. Mice were randomized into Sham, myocardial infarction (MI), MI + propargylglycine (PAG) and MI + sodium hydrosulfide (NaHS) group, respectively. The MI model was induced by ligating the left anterior descending coronary artery. PAG was intraperitoneally administered at a dose of 50 mg/kg/day for 4 weeks, and NaHS at a dose of 4mg/kg/day for the same period. At 4 weeks after MI, the following were observed: A significant decrease in the cardiac function, as evidenced by a decline in ejection fraction (EF) and fractional shortening (FS); an increase in plasma myocardial injury markers, such as creatine kinase-MB (CK-MB) and cardiac troponin I (cTNI); an increase in myocardial collagen content in the heart tissues; and a decrease of H2S level in plasma and heart tissues. Furthermore, the expression levels of necroptosis-related markers such as receptor interacting protein kinase 1 (RIP1), RIP3 and mixed lineage kinase domain-like protein (MLKL) were upregulated after MI. NaHS treatment increased H2S levels in plasma and heart tissues, preserving the cardiac function by increasing EF and FS, decreasing plasma CK-MB and cTNI and reducing collagen content. Additionally, NaHS treatment significantly downregulated the RIP1/RIP3/MLKL pathway. While, PAG treatment aggravated cardiac function by activated the RIP1/RIP3/MLKL pathway. Overall, the present study concluded that H2S protected against ischemic HF by inhibiting RIP1/RIP3/MLKL-mediated necroptosis which could be a potential target treatment for ischemic HF.
Pretreatment with propofol restores intestinal epithelial cells integrity disrupted by mast cell degranulation in vitro
Authors: Li J , Huang J , Zhang R , Lin Y , Chen Q , Gan X
Published: December 2022

Propofol has been shown to against intestinal reperfusion injury when treated either before or after ischemia, during which mast cell could be activated. The aim of this study was to evaluate the role of propofol in restoring the intestinal epithelial cells integrity disrupted by mast cell activation or the released tryptase after activation in vitro. We investigated the effect of: (1) tryptase on Caco-2 monolayers in the presence of PAR-2 inhibitor or propofol, (2) mast cell degranulation in a Caco-2/LAD-2 co-culture model in the presence of propofol, and (3) propofol on mast cell degranulation. Epithelial integrity was detected using transepithelial resistance (TER) and permeability to fluorescein isothiocyanate (FITC)-dextran (the apparent permeability coefficient, Papp). The expression of junctional proteins zonula occludens-1 (ZO-1/TJP1) and occludin were determined using western blot analysis and immunofluorescence microscopy. The intracellular levels of reactive oxidative species (ROS) and Ca2+ were measured using flow cytometry. Tryptase directly enhanced intestinal barrier permeability as demonstrated by significant reductions in TER, ZO-1, and occludin protein expression and concomitant increases in Papp. The intestinal barrier integrity was restored by PAR-2 inhibitor but not by propofol. Meanwhile, mast cell degranulation resulted in epithelial integrity disruption in the Caco-2/LAD-2 co-culture model, which was dramatically attenuated by propofol. Mast cell degranulation caused significant increases in intracellular ROS and Ca2+ levels, which were blocked by propofol and NAC. Propofol pretreatment can inhibit mast cell activation via ROS/Ca2+ and restore the intestinal barrier integrity induced by mast cell activation, instead of by tryptase.
The impact of atrial fibrillation and atrial tachycardias on the hemodynamic status of patients with pulmonary hypertension
Authors: Dusik M , Fingrova Z , Marek J , Dytrych V , Jansa P , Havranek S
Published: December 2022

The impact of atrial fibrillation and atrial tachycardias (AF/AT), and their optimal treatment strategy in PH patients is still being discussed. The goal of this study was to evaluate the effect of AF/AT termination on the hemodynamic parameters in PH patients. We compared patients with pre-capillary pulmonary hypertension (PH group), left ventricular heart failure (LV-HF group), and a Control group. A repeated right heart catheterization was performed during the catheter ablation (CA) procedure. The first measurement was done in arrhythmia, the second after the sinus rhythm (SR) was restored. High frequency atrial stimulation was used to simulate AT in patients without arrhythmia presence at the time of the CA. The variation of pressure parameters in PH patients did not differ significantly from the Controls. There was a significant increase in the right ventricle pressure after the SR restoration in the LV-HF group compared to the Controls and PH group (+4 vs. -2 vs. -3 mmHg, p < 0.05). The cardiac index (CI) variation was not significant when compared between the study groups. An increase of the CI after the SR restoration was found in those patients with AF (+0.31 l/min/m² [IQR 0.18; 0.58]) in contrast to those patients with organized AT/high frequency atrial stimulation (-0.09 l/min/m², [IQR - 0.45; 0.19]). This difference was statistically significant (p < 0.05). The acute hemodynamic response to arrhythmia termination was not significantly different in the PH patients when compared to the Controls. In contrast to AT/high frequency stimulation, the restoration of SR in AF patients leads to an increased CI, irrespective of the presence or absence of PH.
EVALUATION OF PHARMACY STUDENTS' KNOWLEDGE AND ATTITUDES REGARDING GERIATRIC CARE
Authors: ALBAYRAK Aslınur
Published: December 2022

The aim of this study was to evaluate the knowledge and attitudes of Suleyman Demirel University Faculty of Pharmacy 4th grade students about geriatric care. This study is a cross-sectional online survey study The questionnaire was created with the Google form and the study was carried out between May 9 and May 23, 2022. 64.4% of the respondents believed that body fat decreased in the elderly. 17.8% and 23.3% of the respondents, respectively, agreed with the statement that diclofenac and imipramine are inappropriate for the elderly according to the Beer list.83.6% of the respondents believed that older adults have more than one chronic disease, more than one drug, and allergic reactions to drugs. 24.6% of the respondents agreed with the idea that enough attention is paid to geriatric health issues in our country. This study shows that although students' attitudes towards geriatric care are generally sufficient, there are some deficiencies in their knowledge levels. In pharmacy undergraduate education, importance should be given to courses such as rational drug use and geriatric care in the elderly.
Financial Sources and Firms’ Innovation Outputs: Analysis of JASDAQ Market
Authors: Norliza Che-Yahya  , Yoshiyuki Matsuura  , Le Thuy Ngoc An  , Nurhayati Md Issa
Published: December 2022

The consensus that innovation is an essential strategy for firms, which aim to competitively survive over the long term, motivates growing literature to understand the drivers of firms’ innovation outputs. It is widely acknowledged that access to financial sources is fundamentally important for the survival of innovative firms. The lack of financial support may prevent the firms from entirely pursuing innovation activity and producing innovative outputs. However, this is rarely addressed in the finance literature. Focusing on both types of financing sources (internal and external), this study investigates their influence on firms’ innovation outputs. Leveraging on the spirit in Pecking Order Theory, this study proposes that firms adopt a hierarchy between types of financing from internal or self-financing to external, starting from low risk to risky debts and followed by the issuance of shares on their efforts in financing innovation and producing the outputs. Poisson regression results, using a sample of 113 manufacturing firms listed in JASDAQ market of the Tokyo Stock Exchange, revealed that both financing sources (internal and external) are important in driving volume and value of firms’ innovation outputs. However, the reliance of firms on self-generated financing conquers. This study, using patent-based data (application, publication, citation) to estimate firms’ technology outputs, also finds the complementary power of debt financing as an important financial source, particularly when firms’ internal financing source has exhausted. The findings of this study offer support to the assertion in the Pecking Order Theory concerning the risk inherited in the different financing sources.
Corruption and Entrepreneurship in Developing Countries
Authors: Risna Wijayanti  , Tajul Ariffin Masron  , Suliza Abdul Rashid  , Nurhafiza Abdul Kader Malim
Published: December 2022

The importance of entrepreneurship as a driver of economic development cannot be denied. Nevertheless, developing countries suffer from unsatisfactory entrepreneurship level, partially explained the low economic growth. Given the main attribute of developing countries, which is highly corrupted, this study empirically investigates the effect of corruption on entrepreneurship in 48 developing countries from 2008-2016. By using Generalized Method of Moments (GMM) estimator, the results show that an increase in corruption will promote more new business start-ups suggesting that in highly corrupted countries, potential entrepreneurs may observe that the only way to start a business is to bribe government officers to get licenses, permits and business approval. Therefore, a proactive role of government in effectively reducing and eventually eliminating corruption to create a more conducive environment for entrepreneurs to grow up is very critical.
IFRS Convergence and Value Relevance of Accounting Information: Evidence from Indian Financial Reporting
Authors: Lorraine Rayelle Gomes  , Juao C. Costa
Published: December 2022

International studies have recorded evidences of improved accounting information attributed to the adoption of International Financial Reporting Standards (IFRS). The concurrent literature is however, scant in India. This study is one of the first of its kind to explore value relevance in the context of financial reporting for a large sample in India since IFRS convergence. The paper examines the value relevance of financial reporting of firms listed on the National Stock Exchange (NSE) in India by employing the Ohlson, (1995) Price Model. It aims to identify whether fundamental accounting variables like book value per share (BVPS) and earnings per share (EPS) are more value relevant after the IFRS converged Indian Accounting Standards (IndAS) became mandatory for listed firms. The hypotheses are tested using multivariate panel regressions on the annual data of 910 listed firms from 2013-14 to 2018-19 – resulting in 5460 observations – to include the pre and post mandatory convergence periods. The study documents a statistically significant association between stock prices of our sample firms and their key accounting variables (BVPS and EPS) along with an increase in the explanatory power of the model during the post mandatory convergence period.
The Financial Inclusion-Environmental Quality Nexus: Do Information and Communication Technologies Make a Difference?
Authors: Laela Rizki Fauzia  , Irwan Trinugroho  , Suryanto
Published: December 2022

Environmental degradation occurs during the initial phase of development. However, after a turning point, the benefits of economic growth supported by the accelerated development of information and communication technology (ICT) can be used for environmental conservation. This research examines the relationship between financial inclusion, ICT, and environmental quality, including the development of ICT in influencing the relationship between financial inclusion and environmental quality. To obtain the research objectives, we used secondary data for the period 2010 to 2021 from 34 provinces in Indonesia using the panel data regression method. This finding is robust for different measures of the financial inclusion index constructed by a modified estimation model. The insights to financial inclusion and emission can be a reference for regulations that financial inclusion and ICT can be used as mitigation measures for environmental quality. Therefore, policymakers should consider the synergistic effect of financial inclusion and ICT in designing development and climate change policies.
Exploring the Role of Social Capital in Community-Based Tourism in Bum Bum Island, Semporna, Sabah, Malaysia
Authors: Velan Kunjuraman
Published: December 2022

The application of social capital theory or concept in tourism studies is a growing phenomenon, but the studies related to community-based tourism are still in their infancy in the context of developing countries. This study explores the role of social capital in a community-based tourism project in Bum Bum Island, which is located in the District of Semporna, Sabah, Malaysia. The primary data were collected through in-depth interviews with 19 informants from government, private agencies, local heads, tourist, Non-Government agencies and the local community. The results present evidence on the role of social capital in the development of community-based tourism projects. In addition, this research contributes to the enhancement of the body of knowledge studies related to social capital and community-based tourism. Finally, this paper concludes with some practical implications and suggestions for future research directions.
What Determines Flipping Behaviour in an Emerging Market?
Authors: Ali Albada  , Nurhatiah Ahmad Chukari  , Nurhuda Nizar  , Mohsen Jafarian
Published: December 2022

This study explores the behaviour of initial public offerings (IPOs) investors in the immediate aftermarket. Specifically, this study investigates the role of investors’ heterogeneity of opinion and IPO initial return in determining their flipping activities in Malaysia. The results from the first model show that both IPO initial return and heterogeneity of opinion have a significant positive effect on flipping activities. Furthermore, the effect of heterogeneity of opinion is more pronounced than IPO initial return, which drives us to conclude that the former is the main explanatory variable of investors’ flipping activities in the immediate first-day aftermarket. The results of the second model show that most flipping activities happen when the price range is at its highest level in the secondary market. Finally, the study concludes that investors’ flipping activities in the Malaysian IPO market are driven by quick and riskless capital gains.
Factors Affecting Overseas Internship, Employment and Further Education under the Background of "Belt and Road Initiative" - A TPB Model Analysis
Authors: Junhao Chen  , Norizan Jaafar  , Kit Yeng Sin
Published: December 2022

The Belt and Road Initiative is a long-term foreign development strategy that China adheres to. However, the key to the promotion of the Belt and Road is the investment of a large number of high-quality international talents. In order to promote international talents to go abroad, it is not only necessary to deepen the system level and multilateral cooperation at the diplomatic level, but also to cultivate human resources with the willingness and ability to move internationally to make full use of their capabilities. From the perspective of the TPB model, this paper adopts the method of structural equation model, and takes an application-oriented university in Henan Province, China as the research object, to explore the influencing factors of overseas internship, employment and further study for college students. The results show that attitudes, subjective norms and perceived behavioural control all have significant effects on behavioural intention. Usefulness had no significant effect on behavioural intention; Usefulness has a significant effect on behavioural intention through attitude. Therefore, according to the conclusion, relevant suggestions are put forward for schools, teachers and students respectively.
Driving the Green Vehicles Shift: An Evaluation of Malaysian Consumers’ Acceptance
Authors: Kit Teng Phuah  , Hon Fai Wong  , Chai Gim Lai  , Siti Intan Nurdiana Wong Abdullah  , Bernard Jit Heng Lim
Published: December 2022

With the current drastic changes in global weather, more countries are worried about the sustainability of the ecosystem. Global leaders are more concerned about the drastic climate change, and various initiatives are being taken to prevent further damage to the ecosystem. In Malaysia, the transportation sector, mainly motor vehicles, emitted approximately 97% of carbon monoxide to the environment, causing harmful air pollution. Because of this, green vehicles were introduced to overcome this problem. However, there remain various challenges that may impede or trigger the interest of Malaysian consumers in accepting green vehicles. Thus, this study applies the cognitive-affection model to predict the consumers’ intention to accept green vehicles. Using a purposive sampling among current vehicle drivers, a face-to-face survey was conducted and gathered a total of 606 responses. Data were analysed using statistical measurements such as descriptive analysis, exploratory factor analysis and structural equation modelling. Five latent factors such as consumers’ acceptance, perceived quality, perceived value (environmental concern, acquisition and maintenance cost), and government policies were identified. The results indicated that perceived value (environmental concern), perceived quality, and government policies have a strong positive relationship with consumers’ acceptance. The perceived value showed a negative relationship with consumer acceptance, indicating that consumers would only consider accepting green vehicles if they were cheaper and had a low maintenance cost.
Resource Perceptions and Employee Well-Being during the Covid-19 Pandemic: The Role of Personal Control as a Moderator
Authors: Yamini Jha  , Sanjeev Jha
Published: December 2022

This paper used Hobfoll’s conservation of resources (COR) theory to investigate the extent to which interpersonal and financial resources predict the well-being of salaried employees in the United States. Data were collected from a nationally representative survey of adults in the United States conducted by the RAND Corporation . Two measures of well-being (depressive symptoms and life satisfaction), along with an actual loss of financial resources and a perceived lack of interpersonal and financial resources, were examined. The role of perceived control as a moderator in the relationship between resource deficit perceptions and well-being was also examined. The results of the regression analysis indicate that the perceived lack of resources was associated with a decline in well-being. Perceived control was found to buffer the negative effects of resource deficit perceptions. Employees with high levels of perceived control showed less of a reduction in well-being than those with low levels of perceived control as the perceived deficit of resources increased. The study also revealed that actual loss of resources, measured as a decrease in wages, is associated with a decrease in life satisfaction but is not associated with depressive symptoms. We conclude by discussing the theoretical and practical implications of our research on the relationship between resource deficits and well-being during a public health crisis.
Factors Affecting Social Sustainability Performance amongst Malaysian Manufacturing Companies
Authors: Mohd Rizaimy Shaharudin  , Nur Zainie Abd Hamid  , Dahlan Abdullah  , Nabila Ahmad  , Siti Fairuza Hassam  , Nur Hasliza Husna Ahmad Fauzi
Published: December 2022

Malaysia is among 192 countries that adopted the 2030 agenda for sustainable development to move towards more sustainable, resilient and inclusive growth through strengthening the social, economic and environmental aspects of sustainable development. However, among the three pillars, social sustainability is often disregarded than economic and environmental. Social sustainability is an aspect of sustainability or sustainable development that encompasses human rights, labour rights, and corporate governance. It brings a better environmental and positive influence on the employees working in the industry. This study aims to investigate the relationship between diversity practices, environmental practices, product responsibility and, safety and health practices on social sustainability performance in the manufacturing industry in Malaysia. A total of 384 questionnaires were distributed amongst manufacturers with multinational corporation status based on the purposive sampling method. Eighty-two usable questionnaires had been received and analysed. The findings of this study revealed that only diversity practices and safety and health practices significantly influenced the social sustainability performance. Future research is suggested to verify the significance of these factors as well as other potential factors in different industries for better understanding and knowledge of the social sustainability issues in Malaysia.
Labelizing of Manufacturing Halal Industry Products for Achieving Consumer Satisfaction In The Perspective of Maslahah Daruriyah
Authors: Kadir Syahruddin
Published: December 2022

Maslahah are all forms of goodness with worldly and hereafter dimensions that bring goodness in all aspects that do not cause harm in production, distribution and consumption activities. The labeling of halal products in the manufacturing industry from the perspective of maslahah daruriyah focuses on halal guarantees, consumer protection is marked by halal symbol on the packaging. The purpose of this study was to determine the categorization of maslahah daruriyah on the labeling of halal products and consumption satisfaction with the labeling of halal products. The method is descriptive qualitative. The results of the study prove that the labeling of halal products is categorized as maslahah daruriyah which of course the obligation of halal labeling is carried out in stages because its existence is needed by human life for the benefit of maintaining religion, soul, mind, lineage and property. Consumption satisfaction known as maslahah with the understanding that the needs are fulfilled both physically and spiritually. Islam attaches great importance to physical and non-physical balance based on sharia values
Analysis of Saving and Loan Cooperative Business Development Strategy and Sharia Financing on Interest in Becoming a Member
Authors: Selamet Selamet , Suhartono Suhartono
Published: December 2022

The development of organizations in Indonesia is increasing rapidly in competition. One of the organizations that is growing rapidly in Indonesia is cooperatives. A competitive strategy is a formulation to increase the competitiveness of the company to create an attraction for members or consumers to buy products or services in the company to create a business development strategy. This type of research is descriptive Qualitative. Data collection techniques are carried out by means of observation, interviews, documentation, and questionnaires. data processing methods using descriptive analysis, porter's five force analysis, SWOT/SWOT Matrix analysis, Internal Factor Evaluation, and External Factor Evaluation. An alternative strategy for the company (KSPPS) BMT SM MWC NU Warureja Tegal to provide progress and business development, namely according to the explanation of the results of the SWOT diagram through point x, (KSPPS) BMT SM MWC NU Warureja Tegal is in quadrant I, That to carry out business development using an aggressive strategy, meaning a strategy to grow well, because the company has enough strength to be able to take advantage of the available opportunities. Based on the SWOT Matrix in Quadrant I, the steps that must be carried out by the company (KSPPS) BMT SM MWC NU Warureja Tegal using SO (strengths and Opportunities).