bluuebunny/crossref_metadata_2025 huggingface dataset:
Nepal’s Diplomacy through Rhetorics at UNGA
Authors: Sharma Bimala
Published: October 2023

The paper concentrates on investigating Nepal’s Diplomacy through rhetorics. To do so the discourse of the diplomatic speeches presented by Nepal in UN general assembly are critically examined. A special category of communication known as the language of diplomacy is employed in all kind diplomatic endeavors. Diplomatic language is formal, accurate, disciplined, and is mindful of its use of grammar, syntax, and vocabulary to make it easier for people of all nationalities and cultures to communicate clearly and effectively. Euphemisms or indirect language is employed to communicate to avoid aggressive language which can be offensive. Respecting all cultures is must hence diplomatic language is culturally sensitive. Diplomatic discourse is fundamental device to cultivate global cooperation and resolve differences. The paper essences on primarily exploring the speeches of Nepal’s Statespersons: Minister of Foreign Affairs Chuda Nath Sharma (1958), Prime Ministers BP Koirala (1960),Prime Minister Kirtinidhi Bist (1968) and Sailendra Kumar Upadhyay (1988) at UN General Assemblies respectively from the lenses of critical discourse analysis. Hence, it confines itself within the speeches (the selected primary texts), their rhetorical patterns, contents delivered through diplomatic language, their domestic ideology and power politics.
Geste kod djece dobi od 4. Do 7. Godine – koliko su učestale i kada se javljaju?
Authors: Jović Matea , Cepanec Maja
Published: October 2023

Geste su prvo komunikacijsko sredstvo djece tipičnog razvoja i izuzetno su učestale u ranim komunikacijskim činovima, no njihova se pojava smanjuje sve češćom uporabom govora tijekom druge godine života. Jačanjem verbalnih sposobnosti mijenja se učestalost njihove pojave, ali i njihova funkcija. Budući da su analize spontane uporabe gesta uglavnom provođene na djeci rane dobi (od 1. do 3. godine) i na odraslim govornicima, cilj ovoga rada bio je ispitati uporabu gesta predškolske djece (od 4. do 7. godine) tipičnog razvoja. Podaci su se prikupljali analizom spontanog ponašanja u skupini vršnjaka, prema standardiziranom protokolu promatranja. Istraživanjem je obuhvaćeno tridesetero djece. Svako dijete promatrano je tijekom dva dana, 30 minuta po danu.
Rezultati pokazuju da djeca, prosječno, koriste oko 15 gesta u 60 minuta komunikacije. Većina gesta javlja se uz govor (87 %). Većinu svih gesta čine deiktičke geste (81 %), uz znatno rjeđu pojavu konvencionalnih i simboličkih gesta. U skladu s očekivanjima, geste su se najčešće javljale u funkciji komentiranja (67 % komunikacijskih činova).
Ovi podaci pružaju uvid u uporabu gesta i nude jasnije kriterije pri procjeni komunikacijskih obilježja djece dobi od 4. do 7. godine.
REASON OF CORROSION OF ALUMINIUM PRODUCTS IN SEA WATER
Authors: Berdibekov A.T.
Published: October 2023

In this paper, the cause of corrosion of aluminium products in sea water is proposed. Corrosion is caused by incomplete oxidation of aluminum cells on the surface of products. Incomplete oxidation of aluminium cells occurs due to lack of energy in oxygen molecules. It is necessary to significantly increase the energy of oxygen molecules for oxidation the rhombic subsystem of a cubic face-centered aluminum cell. It is shown a significant decrease in the rate of the chemical reaction for the treated aluminium foil interacted with iodine in alcohol solution. The foil was in contact with oxygen heated to 450 °C and subjected to ultraviolet irradiation at the same time. It was pretreated for 12 hours. It is assumed that 12 hours of contact the foil with reactive oxygen species, most of the aluminium cells on the surface of the foil samples have been completely oxidised. This foil doesn’t react chemically with halogens.
INVESTIGATION OF THE INFLUENCE OF LIQUID FUEL INJECTION RATE ON THE COMBUSTION PROCESS USING KIVA–II SOFTWARE
Authors: Berezovskaya I.E.
Published: October 2023

In this work, the ignition of liquid fuel was studied at various rates of fuel injection into the combustion chamber. The studied processes are described by the following equations: continuity, momentum, energy, k-ɛ turbulence model and others. The computational experiment was carried out using the KIVA-II software. The numerical method is efficient and takes into account various factors such as multistage chemical chain reactions, transfer of momentum, heat and mass by convection, radiation, turbulence, etc. In order to select the optimal parameters of the organization of these processes influence of the heptane injection rate into the combustion chamber on the process of combustion and self-ignition of heptane was studied. The injection rate of heptane varied from 160 m/s to 400 m/s an interval of 30 m/s. The size and temperature distributions of heptane droplets before evaporation, the concentration fields of carbon dioxide, and the temperature fields in the combustion chamber depending on the rate of fuel injection through the injector into the combustion chamber were obtained. The optimal range of heptane injection speed was determined, which is 250 m/s - 280 m/s, in order to increase the efficiency of the combustion chamber and reduce the negative impact on the environment.
THERMOELECTRIC MONITORING OF THERMAL RESISTANCE IN ELECTRONIC SYSTEMS
Authors: Abouellail A.A.
Published: October 2023

The article proposes to apply the method of thermoelectric testing to determine the thermophysical parameters of the thermal interface. A thermal interface is located between metal surfaces, between which, thermoelectromotive force occurs during heating at any stage of the device operation. The obtained graphs of the temperature difference dependence on the heating time, measured by thermocouples, and measured using thermoelectromotive force confirm the accuracy of the thermoelectric method of testing. Graphs visualize the heat transfer process with thermal resistance variation, temperature fluctuations and the resulting thermoelectromotive force. The proposed method makes it possible to monitor thermal resistance with an error of less than 8 %.
ANALYSIS OF CHANGES IN FRACTAL, STATISTICAL AND KINETIC PARAMETERS DURING THE HETEROANNIHILATION OF PARTICLES ON THE SIMULATED STRUCTURALLY INHOMOGENEOUS SURFACES
Authors: S.G. Karstina S.G.
Published: October 2023

To investigate the mechanisms of interaction of particles on structurally inhomogeneous surfaces, the influence of surface morphology, distribution of interacting particles and their mobility on the mechanisms of ongoing processes, various modeling approaches are widely used. The paper presents the results of comparison of kinetic, statistical and fractal parameters changing in the process of heteroannihilation of particles distributed chaotically and multifractally on a simulated structurally inhomogeneous surface. To simulate the complex behavior of particles in time and space during heteroannihilation with changes in their mobility across the surface and various interaction probabilities, a class IV probabilistic cellular automaton method was applied. Based on the simulation results, it is shown that the interaction probability, initial distribution, and mobility of interacting particles influence the formation of kinetic modes at different iterations of the heteroannihilation process. It was found that a decrease in the mobility of interacting particles leads to a longer preservation of spatial heterogeneity in the system. An increase in the mobility of interacting particles and the probability of their interaction increases the rate of change in the fractal dimensionality and the rate coefficients of heteroannihilation kinetics. Decrease of fractal dimensionality during heteroannihilation is accompanied by decrease of asymmetry and increase of excess characterizing shape and degree of symmetry of distribution of interacting particles. At the same time, large values of asymmetry and excess indicate a significant deviation from the normal distribution of interacting particles on the surface.
Identifying Factors Influencing Cash Waqf in Palembang
Authors: Hamidi Ichsan , Hamira Hamira , Sari Dwi Darma Puspita , Bashir Abdul
Published: October 2023

The purpose of this study is to determine the factors that influence cash waqf in Palembang City. This research was conducted in Palembang City with an unknown population, so we used Lemeshow formula to decide the respondents who did a cash waqf and were obtained by distributing questionnaires. Multiple linear regression is used in this study. Based on the results of data analysis, it shows that simultaneously all independent variables such as income, education, technology or media information, and religiosity have a positive and significant effect on cash waqf. Partially income, technology or media information, and religiosity have a positive and significant effect on cash waqf, while education has a positive but not significant effect. The results of this study are expected to encourage the potential of cash waqf to increase economic growth. Although cash waqf is not an obligation, special regulations in the form of cash waqf recommendations, especially for workers, are expected to encourage someone’s interest in doing cash waqf.
ОСОБЛИВОСТІ СИНДРОМУ ВИГОРАННЯ У ВІЙСЬКОВОСЛУЖБОВЦІВ ІНЖЕНЕРНИХ ВІЙСЬК
Authors: ОРЛЯНСЬКА Наталія
Published: October 2023

У статті презентовано особливості професійного вигорання військовослужбовців інженерних військ ЗСУ. Обговорено емпіричні результати дослідження вигорання у професіях із підвищеним ризиком раннього розвитку його симптомів на прикладі військовослужбовців інженерних військ ЗСУ. Обґрунтовано підходи до розробки профілактики їхнього вигорання.

Аналіз показників шкал опитувальника підтвердив зниження рівня професійних домагань і залученості у діяльність. Одночасно із цим було відзначено зростання прагнення до збільшення дистанції щодо робочого середовища, низький рівень значущості своєї професії та ймовірності досягнення професійного успіху. Останнє екстраполюється опитаними на весь спектр проведених ними заходів. Беручи до уваги достатньо високу частку участі типу S серед опитаних, ситуацію у цій професійній групі можна назвати вкрай несприятливою.
Rocca Savelli (Aventine Hill). Contribution to the knowledge on defence systems for family goods in Rome during the late Middle Ages
Authors: Fiorini Andrea
Published: October 2023

This paper concerns the results of the archaeological investigations at the Savelli fortress on the Aventine Hill in Rome. This fortification surrounds a well-known park of the city: the Giardino degli Aranci. The research has been addressed to improve the knowledge on a topic of great historical interest: the architectural typologies developed by Roman aristocratic families in order to defend their properties. Locating Rocca Savelli within a specific architectural typology is problematic, due to the lack of research on this site. The research team of the Department of History and Cultures of the University of Bologna has surveyed the remains, studied their building features and documented stratigraphic data. This paper summarises the preliminary results of such research effort. The structures still conserved above the ground level can be dated back to the second half of the 13th century and are the output of craftsmen specialised in building with local tuff. The fortification was most likely built by the Savelli family in order to defend its dwelling on the Aventine Hill. The next step of the research will be addressed to in-depth analyses of data collected during the fieldwork. The aim is to better specify the original features of the structure and its later modifications. At a later stage, it will be possible to understand the economic, cultural and ideological background of the people connected to the fortification (patrons, builders and inhabitants). Ultimately, the project will include geophysical prospections and small excavations across the park to investigate the presence of further structures conserved below the present ground level.
A diachronic multi-source approach to the study of a historical landscape in Central-Western Europe: the Blies Survey Project
Authors: Antonelli Sonia , Petit J.P. , Stinsky Andreas , Casolino Chiara , D'Arcangelo Simona , Haupt Peter , Moderato Marco , Occhietti Serge , Ollive Vincent , Rieth Dominic , Smith Sebastian
Published: October 2023

Blies Survey Project (BSP) is an international cross-border research project aimed at reconstructing the historical landscapes around the ancient settlement of Bliesbruck-Reinheim, within a radius of 12 km. The research project is focused on a region located between the eastern part of the Moselle department in France and the southern part of Saarland in Germany, between two river valleys (namely the Blies and the Sarre) characterized by a long-lasting human occupation, from prehistory to the present. The geomorphological context and the natural environment of the riverbanks and the low hills have been significantly interrelated with settlement patterns and human occupation.
Smart Agriculture Application Using Secured and Energy-Efficient IoT-Based WSN Framework
Authors: Rengarajan Priya , Poonguzhali I. , Malarvizhi E. , Mahendran K.
Published: October 2023

The use of wireless sensor networks (WSNs), in several sectors, including communication, agriculture, manufacturing, smart health, monitoring and surveillance is increasing in R&D. An IoT-based WSN in agricultural production has been effective in detecting yield conditions and automating agriculture precision by using multiple sensors. To collect data on crops, plants, temperature estimates and stickiness as well as to boost yields by making smart agriculture decisions, they are deployed in rural regions. Sensors, on the other hand, are constrained by their inability to handle, store, communicate, and process large amounts of data due to a lack of available resources. Additionally, the safety and security of the IoT-based agricultural sensors against damaging competitors are crucial factors, as is their efficacy. One idea put up in this article is to employ a WSN structure based on the Internet of Things (IoT) for smart agriculture. The selection of group leaders is also based on data collected by rural sensors and multi-rules choice capacity. A transmission link’s SNR (signal-to-noise ratio) is used to gauge the intensity of signals being sent over it in order to guarantee accurate and timely data transfer. In addition, the direct congruential generator is repeated in order to enable data flow from agricultural sensors to central stations (BS). Compared with previous arrangements, smart agriculture obtained an average of 13.5 percent in the organisation throughput, 38.5 percent in the parcel drop percentage, 13.5 percent in the organisation inactivity, and 16 percent in energy usage. Comparatively speaking, this is a huge step forward.
A Remotely Coached Multimodal Lifestyle Intervention for Alzheimer’s Disease Ameliorates Functional and Cognitive Outcomes
Authors: Roach Jared C. ,   COCOA Consortium: AttharaMouna BaloniPriyanka DillLauren EdensLance E. FischerDan FortierDennis FridmanDeborah FunkCory C. GlusmanGwênlyn HaraJunko HoodLeroy JadeKathleen LovejoyJennifer C. MagisAndrew MarkewychDaria R. PriceNathan RapozoMolly K. RoachJared C. ShankleWilliam R., Rapozo Molly K. , Hara Junko , Glusman Gwênlyn , Lovejoy Jennifer , Shankle William R. , Hood Leroy
Published: October 2023

Background: Comprehensive treatment of Alzheimer’s disease and related dementias (ADRD) requires not only pharmacologic treatment but also management of existing medical conditions and lifestyle modifications including diet, cognitive training, and exercise. Personalized, multimodal therapies are needed to best prevent and treat Alzheimer’s disease (AD). Objective: The Coaching for Cognition in Alzheimer’s (COCOA) trial was a prospective randomized controlled trial to test the hypothesis that a remotely coached multimodal lifestyle intervention would improve early-stage AD. Methods: Participants with early-stage AD were randomized into two arms. Arm 1 (N = 24) received standard of care. Arm 2 (N = 31) additionally received telephonic personalized coaching for multiple lifestyle interventions. The primary outcome was a test of the hypothesis that the Memory Performance Index (MPI) change over time would be better in the intervention arm than in the control arm. The Functional Assessment Staging Test was assessed for a secondary outcome. COCOA collected psychometric, clinical, lifestyle, genomic, proteomic, metabolomic, and microbiome data at multiple timepoints (dynamic dense data) across two years for each participant. Results: The intervention arm ameliorated 2.1 [1.0] MPI points (mean [SD], p = 0.016) compared to the control over the two-year intervention. No important adverse events or side effects were observed. Conclusion: Multimodal lifestyle interventions are effective for ameliorating cognitive decline and have a larger effect size than pharmacological interventions. Dietary changes and exercise are likely to be beneficial components of multimodal interventions in many individuals. Remote coaching is an effective intervention for early stage ADRD. Remote interventions were effective during the COVID pandemic.
Risk of Death from Alzheimer’s Disease Associated with Brain Tumor, Glioma, and Glioblastoma
Authors: Xia Siqi , Chen Huaijun , Tang Tianchi
Published: October 2023

Background: No study has compared the risk of Alzheimer’s disease (AD) in patients with brain tumors, gliomas, or glioblastomas with the risk in patients with other tumors. Objective: To determine whether, compared with other tumors, brain tumors, gliomas, and glioblastomas increase the risk of AD. Methods: This study identified a case group of 24,441 patients from the Surveillance, Epidemiology, and End Results (SEER) database who were diagnosed with only one primary tumor at age > 20 years in 1975–2019 and died from AD at age > 65 years as case group. The control group comprised 122,205 subjects from the SEER database who died from causes other than AD but otherwise had the same conditions as those in the case group. Results: There was a significantly lower prevalence of glioma (0.074% versus 0.14%, p = 0.007) and glioblastoma (0.0082% versus 0.074%, p = 0.001) in patients who died from AD than in those who died from other causes, while brain tumors were not significantly associated with AD death (p = 0.227). When adjusted for factors including age at death, sex, race, tumor behavior, radiation therapy and tumor-directed surgery, glioblastoma was related to a significantly lower AD risk than other tumors (odds ratio: 0.19, 95% CI: 0.05–0.77). Additionally, patients who were older, female, American Indian/Alaska Native, had a benign tumor, radiation therapy and tumor-directed surgery had a significantly higher risk of dying from AD. Conclusion: Gliomas and glioblastomas were associated with a significantly lower risk of death from AD than other tumors.
Accelerometer-Measured Sedentary Behavior Patterns, Brain Structure, and Cognitive Function in Dementia-Free Older Adults: A Population-Based Study
Authors: Han Xiaolei , Song Lin , Li Yuanjing , Dong Yi , Liu Rui , Han Qi , Wang Xiaojie , Mao Ming , Cong Lin , Tang Shi , Hou Tingting , Zhang Qinghua , Liu Cuicui , Han Xiaodong , Shi Lin , Nyberg Lars , Launer Lenore J. , Wang Yongxiang , Du Yifeng , Qiu Chengxuan
Published: October 2023

Background: Sedentary behavior is associated with cognitive impairment, but the neuropathological mechanisms underlying their associations are poorly understood. Objective: To investigate the associations of accelerometer-measured sedentary behavior patterns with brain structure and cognition, and further to explore the potential mechanisms. Methods: This community-based study included 2,019 older adults (age≥60 years, 59% women) without dementia derived from participants in the baseline examination of MIND-China (2018–2020). We assessed sedentary parameters using an accelerometer and cognitive function using a neuropsychological test battery. Structural brain markers were assessed on the structural brain MRI scans in a subsample (n = 1,009). Data were analyzed using the general linear, isotemporal substitution, and mediation models. Results: In the total sample (n = 2,019), adjusting for multiple covariates and moderate-to-vigorous-intensity physical activity, longer mean sedentary bout duration was linearly related with lower z-scores of global cognition, verbal fluency, and memory (ptrend < 0.05), whereas greater total sedentary time was linearly associated with lower z-scores of global cognition, verbal fluency, and memory only among individuals with long sedentary time (>10 h/day) (ptrend < 0.05); Breaking up sedentary time with same amount of light-intensity physical activity was significantly associated with higher verbal fluency and memory z-scores (p < 0.05). In the MRI subsample (n = 1,009), separately entering structural brain MRI markers into the mediation models substantially attenuated the associations of mean sedentary bout duration with global cognition, verbal fluency, and memory z-scores. Conclusion: Prolonged uninterrupted sedentary time is associated with poor global cognition, memory, and verbal fluency among rural older adults, and structural brain markers could partially mediate the association.
Influence of tree-based multi-layer node information on scoring accuracy and speed of speaker verification
Authors: Wenjun Zhou , Jianmin Ma
Published: October 2023

In the speaker verification task based on Gaussian Mixture Model-Universal Background Model (GMM-UBM), by constructing the UBM as a tree structure, the kernel Gaussians suitable for different speakers can be quickly selected, which speeds up the modeling of speaker acoustic space by GMM. The tree-based kernel selection algorithm (TBKS) introduces a beam-width, which increases the candidate range of kernels and improves the kernel selection accuracy. In this paper, we improve the TBKS algorithm by introducing a recall rate to adjust the number of nodes recalled in each layer of the tree structure. This adjustment refines the quantity and resolution of Gaussian distributions in various subspaces within the acoustic space, compensating for the loss caused by discarding some significant Gaussians erroneously. Speaker verification experiments are carried out based on the Aishell2 dataset. The results reveal that the modified TBKS algorithm reduces EER by 7.5% relatively and increses computational reduction factor to 42.93, enhancing both recognition accuracy and speed. In addition, the test speech is spliced into different lengths and common environmental noise is added to verify the universality of the improved algorithm.
PENGARUH FITUR VIRTUAL ACCOUNT BILLING, PAYMENT TRANSACTION, DAN E-STATEMENT TERHADAP PENGAPLIKASIAN M-BANKING
Authors: Azhari Alwan , Anggraini Tuti
Published: October 2023

Customers experience many problems in making direct transactions through ATM outlets such as waiting for queues at banks, remote home locations, checking bank statements and several other problems. The research aims to see the effect of virtual account billing, payment transactions, and e-statements on customer convenience in applying m-banking. This study used quantitative research methods and distributed questionnaires to 100 respondents of Sharia Banking study program students of North Sumatra State Islamic University 2019 and then processed on the SPSS application Version 29.0. This study shows that simultaneously all variables used, namely virtual account billing, payment transactions, and e-statements simultaneously have a significant influence shown by the results of the F value of the table of 20.782 > 2.70. Partially, payment transaction variables and e-statements have a significant effect on customer convenience. While the virtual account variable has no influence on the ease of customers in applying m-banking.
Instrumentation and High-Speed Photodetector-Based Measurements Reveal Limited Support for the Existence of the Human Aura
Authors: Cheok Adrian David , Karolyi George
Published: October 2023

The human aura, a long-debated phenomenon, has been the subject of numerous studies and discussions. This research delves into the potential existence of the aura, examining its characteristics and possible origins. We employ state-of-the-art equipment and methodologies to explore whether the aura is a manifestation of light reflected by skin particles or if the skin itself exhibits a faint self-luminosity, either within or beyond the human-visible light spectrum.

While our investigation provides valuable insights, it is essential to approach the findings with an open mind. The results presented here are based on rigorous scientific methods and should be considered as a significant contribution to the ongoing discourse on the human aura. Our hope is that this research will pave the way for further studies and a deeper understanding of this intriguing phenomenon.

While our study did not provide significant evidence supporting the existence of a human aura, the negative results hold significant scientific importance by offering a critical perspective and contributing to the body of knowledge. Furthermore, our findings can serve as a basis for refuting unfounded claims surrounding the human aura, while also saving engineers valuable time and resources by discouraging redundant projects in the future.
صور حالة الطوارئ في القانون الدولي لحقوق الإنسان
Authors: الصائغ محمد يونس , مجيد نوزاد حبيب
Published: October 2023

في الواقع إن حالة الطوارئ هي إجراء يتم الإعلان عنها في حالة الحرب الشاملة والمعلنة والحرب الأهلية والنزاعات المسلحة المحدودة. هي تشكل أمراً غير عادي يطرأ على حياة أي دولة فتهدد الأمن والنظام العام فضلاً عن تأثيرها المباشر على حقوق الإنسان. إذ إن إعلان حالة الطوارئ وتنفيذ قوانينها له الكثير من الآثار في تطبيق اتفاقيات حقوق الإنسان وما ينطوي عليه من مخاطر التي تمس أكثر من جانب من تلك الحقوق فضلاً عن تأثر الحقوق المدنية والسياسية والاقتصادية والاجتماعية والثقافية ومن أجل التخفيف من شدة أثر قوانين الطوارئ عليها، كان من الضروري حماية هذه الحقوق وعدم انتهاكها في مثل هذه الظروف.
موانع قبول الطعن التمييزي دراسة مقارنة
Authors: عويد الحديدي علي عبيد
Published: October 2023

يعد الطعن التمييزي طريقاً من طرق الطعن غير العادية التي استلزم القانون لقبولها وعدم ردها أن تستند إلى سبب قانوني نص عليه القانون، فضلا عن ضرورة توافر الشروط العامة لقبوله وانتفاء موانعه، بوصفه من الحقوق الإجرائية المُقررة للخصوم التي لا يجوز حرمانهم منها تعسفاً، إلا أن إطلاق استعمال الحق في الطعن بلا ضوابط أو محددات ستكون له آثار انعكاسية على أداء العدالة، ولتلافيها أجاز المشرع أعمال موانع الطعن، هذه الموانع قد تكون إرادية مصدرها إرادة الخصم المُعتبرة قانوناً، أو قد تكون حكمية لا دور لإرادة الخصم في ترتيب أثرها، ويترتب قيام هذه الموانع عدم قبول الطعن التمييزي ورده من حيث الشكل، فضلا عن ثبوت حجية الحكم وتقرير الحق وانعدام محل الطعن وتنفيذ الحكم وثبوت الحكم بالمصاريف
KOMODIFIKASI AGAMA DALAM PENGELOLAAN TAHFIZ AL-QUR’AN
Authors: Sangaji Ruslan , Rasyid Nirwana
Published: October 2023

This paper aims to demonstrate the existence of the phenomenon of commodification of religion in the management of tahfidz al-Qur'an educational institutions and the impacts it has. This study uses a descriptive qualitative method and uses field data which is located in Bone Regency. Data was collected, processed and analyzed using the sociology of religion approach. The findings of this study show that the phenomenon of commodification of religion in the management of tahfidz al-Qur'an educational institutions occurs in line with the desire of institutional managers to see tahfidz institutions as more advanced and more developed. From an administrative point of view, managers of tahfidz institutions tend to increase the financing related to the management of tahfidz education, even though from one side the community or stakeholders have not fully accepted that learning the Koran must incur high costs. Learning and teaching the Koran, according to him, does not have to be exchanged for expensive financing. Besides commodification found at the administrative level, symptoms of religious commodification are also found at the distribution level of hafidz in society. The community's need for hafidz al-Qur'an has been quite significant so far, especially for the benefit of events or events at various scales, for example Musabaqah Tilawatil Qur'an on local and national scales. The impact of the emergence of commodification in the management of tahfidz al-Qur'an indirectly weakens the sacredness of religion, especially the Koran and erodes social values, especially the attitude of helping each other. The use value of the Qur'an as a human moral guide shifts from theological to economic paradigm.
Error-induced inverse pixel visual cryptography for secure QR code communication
Authors: Blesswin John , Mary Selva , Gobinath T. , Divate Maheshwari , A. Catherine Esther Karunya , Shahbad Alfiya Abid , Patil Deepak , S. Shibani Raju
Published: October 2023

The rapid proliferation of Quick Response (QR) codes in various applications, particularly in sensitive domains like banking and financial transactions, necessitates robust data protection measures. Visual cryptography techniques are used to encode confidential information into multiple shares called shadows, which are communicated to the receivers. The receiving side decodes the shadows by stacking them together physically or digitally. In this research, an innovative solution titled “Error-induced inverse pixel visual cryptography (EIIPVC) for secure QR code communication” is proposed to enhance the security. The proposed EIIPVC leverages complementary shadows and introduces controlled errors during the sharing process. This feature makes it exceedingly challenging for potential malpractice to access or tamper with the data, ensuring a higher level of security. In this research, a single grayscale secret source (GSS) image in the form of QR code is used. This research also contributes to improving traditional issues, such as the quality of the reconstructed image and pixel expansion. The experimental results demonstrate that the EIIPVC approach significantly ensures enhanced security, safeguarding the transmitted data against potential attacks. The quality of the reconstructed image is improved by minimizing the mean square error (MSE) value up to 5%, indicating its superiority in preserving the visual clarity.
Analisis Penerapan Good Corporate Governance Dan Budaya Lokal Dalam Tata Kelola Keuangan LPD
Authors: Kusuma Sari Putu Eka Sri , Fery Karyada I Putu
Published: October 2023

This study aims to determine (1) the factors causing fraud in the LPD, (2) the implementation of good corporate governance in financial governance in the LPD, and (3) the application of local culture used in financial governance at the LPD Dawan Widang Kelod. This research use desciptive qualitative approach. This study utilizes primary and secondary data collected through interviews, observations, documentation, and literature reviews. The findings of this study reveal that the elements that contribute to LPD fraud are weak organizational structures, weak supervisory functions, absence of a system or refusal to use the system, weak LPD governance, the presence of a ewuh pakewuh culture, and low-quality human resources. Good financial governance practices have not been implemented in LPD Dawan Widang Kelod such as transparency, accountability, responsibility, independence, equality and fairness which are not in accordance with the provisions. LPD Dawan Widang Kelod has implemented the local culture of Tri Kaya Parisudha which can shape the character and integrity of human resources. However, in its implementation it has not been implemented optimally to achieve good financial governance
Pengaruh Love Of Money, Religiusitas Dan Idealisme Terhadap Persepsi Mahasiswa Akuntansi Tentang Etika Akuntansi
Authors: Ari Yani Ni Putu , Cita Ayu Putu
Published: October 2023

Accounting students are prospective accountants who are expected to have a positive impact on society. When students behave ethically can anticipate the form of irregularities committed by further accountants. This study was conducted to determine and analyze what things affect the perception of accounting students about the ethical crisis of accountants. Some things that can affect the perception of accounting students are Love of Money, religiosity and idealism. The population in this study were students of The Hindu University of Indonesia with the number of 2019 classes of 112 students and the 2020 class of 88 students, making the total population of 200 students. The multiple Linear regression is analysis method. The results of this study are love of money, religiosity and idealism positive and significant effect on the perception of accounting students about the ethical crisis of accountants. It is expected that the next researcher when doing a similar study, in order to add variables that have not been included in this study in order to obtain a stronger influence.
Analisis Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Pada Rumah Sakit Umum Daerah Wangaya
Authors: Sri Mahayuni Ni Putu
Published: October 2023

Government Regulation (PP) No. 71 of 2010 concerning Full Accrual-Based Government Accounting Standards (SAP) which is used as a substitute for the previous regulation, PP No. 24 of 2005 which is temporary. To realize the implementation of PP 71 of 2010 is not an easy thing, efforts and preparations are needed starting from increasing resource capabilities, adequate infrastructure, technology and information systems related to the application of accrual-based SAP. The aim of this research is to examine how the Government Accounting Standards based on accrual are put into practice at Wangaya Regional Hospital. The approach used in conducting this research is qualitative with a descriptive method. The implementation model used by George Edward III policy implementation model which prioritizes 4 aspects, namely Communication, Resources, Disposition and Bureaucratic Structure.This research was conducted using interview techniques using interview guidelines in the form of points of questions regarding Accrual-Based SAP Implementation. The results of this study show that Wangaya Hospital, judging from Edward III's theory, has applied SAP.
Pengaruh Efektivitas Pengendalian Internal, Locus Of Control dan Budaya Etis Organisasi Terhadap Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal
Authors: Dharma Putri Ni Luh Gede Era , Erlina Wati Ni Wayan Alit , Andayani W Rai Dwi
Published: October 2023

The advantage of LPD over other financial institutions is that LPD's business units are located in traditional villages and village scribes are directly involved in the management of LPD as administrators and supervisors. Information provided by the more friendly LPD makes it easier to get a sense of security and peace of mind in Kurama Village. However, as long as it is an institution that manages funds, the occurrence of fraud is inevitable. The purpose of this study is to determine the impact of internal control effectiveness, control location, and organizational ethical culture on the propensity for accounting fraud in Village Credit Institutions (LPDs) across the Abiansemal Subdistrict. Based on data from LPLPD in Badung Regency, the study population consists of all staff working in village credit institutions in Abiansemar District, with a total of 34 of his LPDs and 32 of his LPDs registered and still active. is. The number of employees was 287. The sample size for this study was 130 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that internal controls and an ethical corporate culture negatively impact vulnerability to accounting fraud. The location of controls has a positive impact on exposure to accounting fraud. Based on this result, LPD should improve its internal control system in the future to ensure that employees who commit labor discipline violations are severely punished to avoid misconduct.
Kompetensi Sumber Daya Manusia, Pelatihan Penyusunan Laporan Keuangan dan Penggunaan Teknologi Informasi dalam Mempengaruhi Kualitas Laporan Keuangan Pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Gianyar
Authors: Noviantari Ni Kadek Evita , Sumadi Ni Komang
Published: October 2023

This study aims to determine the effect of Human Resource Competence, Training on Preparation of Financial Statements and Use of Information Technology on the Quality of Financial Reports at BUMDes in Gianyar Regency. The population in this study were all BUMDes organizational management and village staff in charge of financial administration matters, totaling 342 people from 57 villages in Gianyar Regency. In this study, 171 participants were chosen using a purposive selection strategy and assessed using multiple linear regression analytic. According to the findings of this study, human resource competency has a beneficial influence on the quality of financial reports. Training in the creation of financial reports enhances their quality. The quality of financial reporting is improved by the use of information technology. Given the findings of the study, the Village Owned Enterprises (BUMDes) in Gianyar Regency will be able to offer regular training on how to create quality financial reports in the future. This is important to do as an effort to improve the competence of employees. Besides that, optimizing the use of information technology also important to support employees in compiling good financial reports.
Pengaruh Audit Internal, Whistleblowing System, dan Budaya Organisasi terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Desa di Kota Denpasar
Authors: Suri Witari Ni Luh Putu , Bayu Putra Cokorda Gde
Published: October 2023

Fraud prevention is very important to do in an institution, because fraud has become one of the problems that are quite often found in financial institutions. Fraud occurs in various institutions, one of which is the management of village funds which are full of opportunities for fraud. This study aims to determine the effect of internal audit, whistleblowing system, and organizational culture on fraud prevention. This research was conducted on the management of village funds in Denpasar City. The sampling technique used in this study was purposive sampling with a sample size of 81 village fund managers. The data were tested using multiple linear regression analysis. The results of the study indicate that internal audit has an effect on preventing fraud in the management of village funds in Denpasar City. Whistleblowing system affects the prevention of fraud in the management of village funds in Denpasar City. Organizational culture affects the prevention of fraud in the management of village funds in Denpasar City.
Pengaruh Perputaran Kas, Pertumbuhan Jumlah Nasabah Kredit Dan Non Performing Loan (NPL) Terhadap Profitabilitas Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Sukawati
Authors: Asriyanti Ni Putu , Pratiwi Ni Putu Trisna Windika
Published: October 2023

Profitability becomes suitable to measure business performance, because profitability will reflect the capability on generating a profit or a measure of management’s effectiveness. This study about to determine effect of Cash Turnover, Growth in Number of Credit Clients and Non Performings Loan (NPL) at profitability. Study conducted on the Village Credits Institution at Sukawati District. The population are all VCIs in Sukawati District, 33 VCI. This study uses periodic data, namely LPD financial reports from 2019 to 2021. 99 financial statements from 33 active VCIs consisting of 3 years of financial statements are beinge examined using linear regression. Result concluds Cash Turnovers also Credit Clinets Growth give positive significant effect at Profitability variable. Meanwhile Non Performing Loan (NPL) gives negative significants effects on Profitability. This results could be considerated during the policy-making event to increase company profitability
Pengaruh Penggunaan Teknologi Informasi, Pelatihan Penyusunan Laporan Keuangan, Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan BUMDes Se – Kecamatan Marga
Authors: Risnawati Ni Putu Eni , Sumadi Ni Komang , Wati Ni Wayan Alit Erlina
Published: October 2023

This research aim to know the effect of using information technology, training of making finance report, and working experience toward the quality of BUMDes finance report in Marga sub-distrisct. The theory that used in this research is Theory of Planned Behavior and theory of agency. The population in this research are all of BUMDes employees in Marga sub-district with total 113 peoples. Total of sample in this research is 60 peoples determined by sampling purposive techniques, examined by using multiple linier regression techniques, and collecting the data with handing out quetionnaires. This result of this research showed that the used of information technology, training of making finance report and working experience which it gives positive infuential toward the quality of finance report. The suggestion be supposed to increase of updating on application, to arrange training of making finance report, and add working experience for BUMDes employee in Marga sub-district.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Badung
Authors: Widiastuti Ida Ayu , Indraswarawati Sang Ayu Putu Arie , Putra I Made Endra Lesmana
Published: October 2023

Human resource expertise, internal control mechanisms, and IT usage all helped improve Badung Regency's financial reporting. This research examines if Human Resources Expertise, Internal Control Mechanisms, and IT affect Badung Regency's consolidated financial statements. This study examines how Badung Regency's HR, Internal Control Mechanisms, and IT affect government finances. Based on a survey of 182 OPD financial staff in Badung Regency. 72 representative samples were chosen using "purposeful sampling" Quantitative approaches and original data are used. Multiple regression analysis, tests of linearity and independence, and F and t tests are employed. HR expertise, the Internal Control Mechanisms, and IT favorably enhance the quality of finance statements given by the Badung Regency administration, according to this research. Badung's Administration.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa Sekecamatan Tampaksiring
Authors: Nita Ni Kadek
Published: October 2023

This study discusses the relationship or relevance between the use of accounting information systems, the application of the use of information technology, internal control systems, and accounting knowledge to the quality of financial reporting. A survey sample of 128 respondents was distributed to collect data. Using the linear regression analysis method, we confirmed that the accounting information system does not affect the quality of financial reporting. The use of information technology, internal control systems and accounting knowledge affect the quality of financial reporting.
Pengaruh Ukuran Pemerintah Dearah, Belanja Modal, Dana Perimbangan, Dan Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten Di Provinsi Bali
Authors: Mahadewi Made Ayu Mira , Indraswarawati Sang Ayu Putu Arie
Published: October 2023

This study aims to examine the effect of the size of the local government, capital expenditures, balancing funds and local revenue (PAD) on the financial performance of local governments in the province of Bali for the period 2017 to 2020.The population in this study is all regencies/cities of the province consisting of nine regencies. in the Province of Bali. The nine objects were observed for five periods (2017-2020). The sample used is 36 districts in the province of Bali. By using the saturated sampling method. Data obtained through the LRA report and balance sheet using non-participant observation methods as data collection which will later be processed so that it does not require a questionnaire (list of questions). from the research results it is reflected that the increasing size of government will have an impact on decreasing financial performance. Capital Expenditures have no relation to Financial Performance measures. Balancing Funds are negatively related to Financial Performance. PAD does not directly affect Financial Performance.
Pengaruh Profitabilitas, Likuiditas, Solvabilitas dan Aktivitas terhadap Nilai Perusahaan
Authors: Mirayanti Ni Made , Erlina Wati Ni Wayan Alit
Published: October 2023

TThis study aims to determine the effect of Profitability, Liquidity, Solvency and Activity on Firm Value in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in the 2016-2020 Period. This research is a type of comparative causal research. The population of this research is the Food and Beverage Sector companies that are listed on the Indonesia Stock Exchange in the 2016-2020 period, as many as 14 companies. Based on the sampling technique with purposive sampling obtained as many as 70 samples from 14 companies. The data collection technique uses secondary data from financial reports published on www.idx.co.id. The analytical technique used in this research is Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing. The results of the study indicate that profitability has a positive and significant effect on the Firm Value variable. Liquidity has a negative and insignificant effect on the Firm Value variable. Solvency has a negative and insignificant effect on the Firm Value variable. Activity has a negative and insignificant effect on the Firm Value variable.
Pengaruh Financial Distress Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020
Authors: Monica Sari Putu Ria , Ayu Kusumawati Ni Putu , Alit Erlina Wati Ni Wayan
Published: October 2023

This study plans to decide the impact of monetary trouble and administrative proprietorship on the profit the executives of assembling organizations recorded on the Indonesia Stock Exchange in 2017-2020. This exploration is a kind of similar causal examination. The populace in this study were all Manufacturing Companies recorded on the Indonesia Stock Exchange in 2017-2020 upwards of 182 organizations. In light of the testing method utilizing purposive examining, 115 example organizations were gotten from 182 organizations. The information assortment method utilizes optional information from monetary reports distributed on the authority site of the Indonesia Stock Exchange. The scientific method utilized in this exploration is Logistic Regression Analysis. The outcomes showed that there is a positive connection between monetary pain factors on income the executives and there is a negative connection between administrative proprietorship and profit the board.
Pengaruh Tingkat Pemahaman Akuntansi, Fungsi Badan Pengawas Dan Profesionalisme Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) Di Kecamatan Abiansemal Kabupaten Badung
Authors: Aspasia Putu Elfreda Carissa , Bayu Putra Dr. Cokorda Gde
Published: October 2023

Each LPD certainly provides financial reporting that can provide the information users need. This study was conducted to determine the effect of the level of understanding of accounting, the function of the supervisory body and professionalism on the quality of financial reports in LPDs in Abiansemal sub-district. The population used in this study were 33 LPDs in Abiansemal District. The number of samples in this study was 199. The analytical technique used was multiple linear regression analysis. Based on the results of the analysis, it is known that the level of understanding of accounting, the function of the supervisory body and professionalism has a positive effect on the quality of financial reports at the Village Credit Institution or LPD in Abiansemal District.