bluuebunny/crossref_metadata_2025 huggingface dataset:
Systematic Literature Review: Kecurangan Laporan Keuangan Di Indonesia Dan Malaysia
Authors: Afiani Juli Rima , Cahyono Dwi , Nuha Gardina Aulin
Published: June 2023

This study aims to identify and analyze literature related to financial statement fraud in Indonesia and Malaysia. The method used in this study is the Systematic Literature Review (SLR) of journal papers for the 2016-2021 period. The literature review process consists of three stages, namely planning, implementation and reporting using the PRISMA (Preferred Reporting Items for Systematic Review and Meta Analyses) research design which includes several processes. The initial study found 121 research articles using the Scopus database with the Publish or Perish application, and the total study used was 10 articles based on inclusion and exclusion criteria. There are four research questions raised in this study. The results of research published in journals published in 2016-2021 state that the factors for fraudulent financial statements in Indonesia are weak auditors, ineffective audit committee supervision, weak internal controls, weak governance and client engagement with borrowers. While the factors of financial statement fraud in Malaysia are audit committee involvement, weak governance and low earnings management. The researcher concludes that financial statement fraud that occurs in Indonesia and Malaysia can occur due to pressure and opportunities that occur due to weak internal and external controls.

 

Keywords: Systematic Literature Review (SLR), fraudulent financial statements, Indonesia, Malaysia
Determinan Penentu Tingkat Pemahaman Akuntansi Dalam Pembelajaran Daring Di Era Covid-19 Mahasiswa Akuntansi Universitas Muhammadiyah Jember
Authors: Aldiansyah Odi , Afroh Ibna Kamelia Fiel , Murwanti Retno
Published: June 2023

This study aims to examine the independent variables of emotional intelligence, intellectual intelligence, spiritual intelligence, interest in learning and the availability of IT on the dependent variable of accounting understanding in online learning. The population in this study were students who were still active in the accounting study program until the class of 2022. While the sample used was 87 respondents. The primary data used is the results of questionnaire answers distributed via Google forms and secondary data in this study is student data obtained from the Academic Bureau of the Faculty of Economics and Business, University of Muhammadiyah Jember. Before conducting the data analysis test in this study, the validity and reliability tests were carried out first and the classical assumption test was carried out. With the results of the study, the variables of emotional intelligence, intellectual intelligence, spiritual intelligence, interest in learning and the availability of IT in Partial and Simultaneous affect the understanding of accounting in learning from students of the accounting study program at the University of Muhammadiyah Jember.
Pengaruh Return on Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) Terhadap Bagi Hasil Deposito Mudharabah Pada Bank UMUM Syariah di Indonesia
Authors: Ahmad Rasyid Daulay  , Widya Astuti  , Irfan
Published: June 2023

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Return On Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) terhadap  Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah baik secara parsial maupun simultan. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa Return On Asset (ROA) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah Bank Umum Syariah di Indonesia. Hal ini disebabkan yang berarti bahwa jika tingkat ROA naik maka akan terjadi penurunan pada bagi hasil Deposito Mudharabah.karena Bank lebih cenderung menggunakan dana yang bersumber dari masyarakat dan dari pendapatan bank sebagai mudharib untuk memberikan imbal hasil kepada nasabah. Biaya Operasional Pendapatan Operasional (BOPO) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena meskipun efisiensi bank syariah cukup tinggi namun tingkat suku bunga Bank Indonesia yang relatif tinggi menjadi dasar pertimbangan bank umum syariah dalam menjaga dana pihak ketiga dengan memberikan porsi bagi hasil yang lebih besar kepada nasabahnyap. Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena Terhambatnya ekspansi usaha akibat tingginya CAR yang pada akhirnya akan mempengaruhi kinerja keuangan bank tersebut. Return On Asset (ROA), Beban Operasional Pendapatan Operasional (BOPO), Capital Adequacy Ratio (CAR) secara bersama-sama (Simultan) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah
Strategi Pengembangan Bisnis Destinasi Wisata Pantai
Authors: Burhanudin Jajang , Sudarisman Eris
Published: June 2023

Pengembangan bisnis destinasi wisata pantai merupakan topic yang menarik untuk dikaji. Terlebih dalam konteks Indonesia yang saat ini tengah berfokus pada percepatan pembangunan di kawasan rebana dan kawasan selatan Jawa Barat. Penelitian ini bermaksud mengekplorasi kajian teoritis terkait komponen destinasi wisata yang dihubungkan dengan pengembangan strategi  bauran pemasaran wisata. Ditemukan adanya keterkaitan konsep yang saling mendukung diantara keduanya. Hal itu bisa digunakan menjadi acuan dalam penelitian lebih lanjut.
Analisis Faktor-Faktor Yang Mempengaruhi Produktivitas Kopi Robusta Terhadap Peningkatan Pendapatan Ekonomi Petani
Authors: Banjarnahor Parinton , Esra Tarigan
Published: June 2023

The research aims to analyze productivity, influential factors and the factors that most affect the economic income of robusta coffee farmers farmers in Sempung Polling Village Laeparira District Dairi Provinsi North Sumatra. The location of the study is determined purposively. The method used is the survey method and sample selection is determined by choosing 52 respondents robusta coffee farmers in Sempung Polling Village Laeparira Subdistrict. The results showed that the average production of robusta coffee farmers in Sempung Polling Village of Laeparira District of Dairi Regency amounted to 919.30kg / ha. Simultaneously production, land area, and labor have a real effect simultaneously on the economic income of Robusta coffee farmers. Production, from regression results obtained a calculated value of (-0.597 and Sig. of 0.153. The value t calculates (-0.597) ≤ t table (1.995) then H0 is accepted. This means that production has an unreal effect on farmers' economic income, land area, from regression results obtained by the value of 1,098 and Sig. 0.278 t-count value 1,098 ≤ 1,995 then Ho accepted means the area of robusta coffee plant land has a real effect on farmers' economic income. Labor from regression results obtained a calculated value of -1,230 and Sig. 0.030. The value t calculated (-2,237) < t Table (1,995) then Ho accepted. This means that the amount of labor has no real effect on the economic income of Robusta coffee farmers. Based on the partial survey of labor is the most influential factor on robusta coffee production factor in Sempung Polling Village Laeparira District Dairi District of North Sumatra Province.
Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Desa Tegalharjo Kecamatan Glenmore Kabupaten Banyuwangi
Authors: Afifah Dellailatul Nur , Susbiyani Arik , Kamelia F. A Ibna
Published: June 2023

The formulation of the problem in this study is How Transparency, Accountability, and Community Participation regarding Vilage Fund Management in Tegalharjo village, How Transparancy, Accountability, and Community Participation Influence on Village Fund Management. The aim is to find out how Transparency, Accountability, and Community Participation are regarding the Management of Village Fund in Tegalharjo Village, to find out how the Effects of Tranparency, Accountability, and Community Participation in th Management of Village Fund. This type of research is quantitative research. This research was conducted in Tegalharjo Village Glenmore District, Banyuwangi Regency. The variables in this study are Transparancy, Accountability, and Community Participation. The population in this study were all residents of Tegalharjo Village with a total of 4.533 families. The data used primary and secondary data eith data collection techniques using questionnaires. The tests used are valitidy test, rehabilitatio test, classical assumption test, and hypothesis testig. Based on the result of research that has been carried out on all data obtained in Tegalharjo Village, Glenmore District, Banyuwangi Regency, it is concludes that transparency significantly affects the management of village funds, partial accountability significantly affects the management of village funds, partial accountability significantly affects the management of village funds, and community participation significantly affects the management of village fund.
Impact of The Implementation of PSAK 72 and Psak 73 on Financial Performance: Study Literature Review
Authors: Adellya Putri Rezanti  , Ela Tri Arisma  , Indah Dwi Astuti  , Gita Nur Walida  , Ardyan Firdausi Mustoffa
Published: June 2023

This study was conducted with the aim of analyzing the impact of the implementation of PSAK 72 and PSAK 73 on financial performance. This study uses the literature review method from search results related to the application of PSAK 72 and PSAK 73 to financial performance. The research data is in the form of secondary data obtained from electronic databases such as Publish or Perish 7 and using manual searches via Google Scholar. The population in this study were 21 articles with a sample of 12 articles taken by purposive sampling technique. Based on the results of the research, it shows that there is an impact of the implementation of PSAK 72 and PSAK 73 on the company's financial performance.
Pengaruh Karakteristik Individu, Iklim Organisasi Dan Beban Kerja Terhadap Kinerja Karyawan (Studi Pada PT. Bank Negara Indonesia (Persero) Tbk. Kantor Cabang Tasikmalaya)
Authors: Annisa Desty Puspatriani
Published: June 2023

The purpose of this study was to find out and analyze the effect of individual characteristics, organizational climate and workload on employee performance at PT. Bank Negara Indonesia (Persero) Tbk. Tasikmalaya Branch Office.

The research method used in this research is descriptive analysis method, using census techniques. Data collection techniques using documentation study methods and field research (field research) which includes observation, interviews and questionnaires. The population in this study are employees at PT. Bank Negara Indonesia (Persero) Tbk. Tasikmalaya Branch Office, with a total of 113 respondents.

The analysis technique used in this research is path analysis. By using path analysis, researchers suggest that partially, individual characteristics, organizational climate and workload have a significant positive effect on employee performance. Simultaneously, individual characteristics, organizational climate and workload have a significant effect on employee performance. Thus, the better the individual characteristics, organizational climate and workload, the employee's performance will increase.
Pengaruh Good Governance Dan Komitmen Organisasi Terhadap Kinerja Dinas Pemerintah (Sensus pada Dinas Kota Tasikmalaya)
Authors: Sutarsa Monika
Published: June 2023

The object of research in this paper is Good Governance, organizational commitment and performance of government agencies. As for the title taken by the author in this thesis is the Influence of Good Governance and Organizational Commitment to Government Service Performance (Census on the Tasikmalaya City Service). The purpose of this study is to find out and analyze the influence of Good Governance and Organizational Commitment on Government Service Performance. In this study the author uses the research method used is descriptive method and causality method. The analytical tool used is Path Analysis. Based on the results of the study it is known that partially Good Governance has a significant positive effect on the performance of the Tasikmalaya City government service, while the organizational commitment does not have a significant effect on the performance of the Tasikmalaya City government service. Simultaneously Good Governance and Organizational Commitment have a significant effect on the performance of the Tasikmalaya City government service.
Pengaruh Perputaran Kas Dan Perputaran Piutang Dalam Meningkatkan Laba Bersih
Authors: Andi Usmar  , Rama Nugraha Irawan Surayudha
Published: June 2023

Pencapaian laba yang tinggi mengindikasikan bahwa perusahaan mampu menjalankan operasionalnya dengan baik. Hal ini dapat dilihat dari laporan kinerja perusahaan yaitu laporan laba rugi dan laporan posisi keuangan. Namun demikian, masih banyak factor lain yang yang tidak kalah penting menjadi penilaian tingkat efisiensi perusahaan, antara lain dari tingkat perputaran piutang, dan tingkat perputaran kas. Penelitian ini bertujuan mengetahui apakah perputaran kas dan perputaran piutang baik secara parsial maupun simultan berpengaruh signifikan dalam meningkatkan laba bersih pada PT Indofood Sukses Makmur Tbk.  Metode analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan sample data dari data laporan keuangan triwulan berupa neraca dan laporan laba rugi tahun 2012 sampai dengan tahun 2021 Hasil uji F, sebesar 49,886 dengan tingkat signifikan 0,000 berarti dengan demikian secara simultan perputaran kas dan perputaran piutang berpengaruh signifikan dalam meningkatkan laba bersih. Dan hasil uji t secara parsial menunjukkan tingkat signifikansi yang diperoleh dari variabel bebas yaitu perputaran kas sebesar 0,004 dan perputaran piutang sebesar 0,002. Hal ini menunjukkan perputaran kas dan perputaran piutang berpengaruh signifikan dalam meningkatkan laba bersih.
Pengaruh Literasi Keuangan dan Pendidikan Keuangan di Keluarga Terhadap Perilaku Belanja Online Mahasiswa
Authors: Zaman Delfian , Kurniawan Mohd. Ideal
Published: June 2023

Belanja online menjadi sebuah trend di kalangan masyarakat di era digitalisasi saat ini, termasuk mahasiswa. Kemandirian dalam memegang keuangan dan kehidupan yang jauh dari orangtua, serta dukungan kemudahan transaksi membuat perilaku konsumtif mahasiswa tidak terkontrol. Sebagian besar mahasiswa melakukan pembelanjaan tanpa ada perencanaan dan kebutuhan, hanya berdasarkan keinginan serta tren gaya hidup lingkungan. Literasi keuangan dan pendidikan keuangan di keluarga seringkali dikaitkan sebagai faktor yang mempengaruhi perilaku belanja online mahasiswa.. Jenis penelitian adalah kuantitatif. Sampel yang digunakan adalah sejumlah 53 orang mahasiswa yang diambil dengan metode accidental kepada seluruh mahasiswa di Indonesia melalui survei online. Analisis data menggunakan pengujian spearman-rho dengan software Statistical Package for the Social Sciences (SPSS). Potret literasi keuangan mahasiwa terukur dalam level suficient literate dengan dominasi pendidikan keuangan di lingkungan keluarga pada level kurang, dan perilaku belanja online yang sering. Kondisi tersebut mendukung fakta bahwa literasi keuangan dan pendidikan keuangan keluarga berpengaruh kuat terhadap perilaku belanja online mahasiswa
Pengaruh Independensi, Pengalaman Audit, Dan Kompetensi Auditor Terhadap Kualitas Audit
Authors: Agustin Priskila. S , Yulinartati  , Nina Martiana
Published: June 2023

This study aims to determine the effect of independence, audit experience and auditor competence on audit quality at the East Surabaya Public Accounting Firm. The population used in this study are auditors who work in a Public Accounting Firm located in the East Surabaya Region with a total of 22 KAPs. The sample in this study was selected using a purposive sampling technique. There are 15 KAP willing to become respondents. The number of questionnaires distributed in this study were 75 questionnaires with questionnaire data that could be processed as many as 68 questionnaires. The data analysis technique used multiple linear regression analysis.Based on the results of the analysis and discussion, it shows that there is a positive and significant influence between independence, audit experience and auditor competence on audit quality. In addition, the results of the study show that either simultaneously or partially the independent variables, audit experience and auditor competence have a significant effect on audit quality.
Pengaruh DER, ROA dan ROE Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI
Authors: Nadhifah  , Hasanuh Nanu
Published: June 2023

The stock price is a value that proves how well the company is in carrying out the company operations, so it's not surprising that the stock price is one of the indicators seen and taken into consideration by investors when they want to invest. However, it is unavoidable that the stock prices will rise and fall in a company because it’s caused by several factors. Then this research purposes to look at whether there is a relation between Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE) to stock prices. A total of 5 manufacturing companies in the 2015-2020 period were selected as research samples, and the researcher choose purposive sampling as a form of a sampling method. The data analysis utilized is using classical assumption test and regression test. The results of the data that have been collected and then processed show that there is an influence that exists between the DER on the Stock Price, but the ROA and ROE don’t partially affect the Stock Price. Then simultaneously between the DER, ROA, and ROE, there is an effect on the Stock Price.
Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud
Authors: Risa Nadila Agustina  , Yulinartati  , Nina Mariana
Published: June 2023

This study aims to determine the potential for fraudulent financial statements by using fraud analysis, where fraud is a concept that explains the factors that cause someone to commit fraud, namely opportunity, pressure, rationalization and ability. Opportunity factor is proxied by using financial stability and external pressure. The opportunity factor is proxied by using industrial properties and control effectiveness. The rationalization factor is proxied by rationality and auditor turnover. Finally, the ability factor is proxied by ability. This study uses the F_Score indicator to see the potential for fraudulent financial statements. The population of this study consisted of 193 companies, with 15 samples of companies. The sampling technique used was purposive sampling. Collecting data using secondary data. Data analysis using multiple linear regression analysis method. The results showed that partially (t test) financial stability and external pressure variables had a  effect on the potential for fraudulent financial statements. Meanwhile, the nature of industry, change in auditor, and capability variables have no effect on the potential for fraudulent financial statements.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan, dan Persepsi Keamanan terhadap Minat Menggunakan Financial Technology pada Aplikasi Dana
Authors: Khoiriyah Siti Umul , Zulkarnnaeni Achmad Syahfrudin , Halim Moh
Published: June 2023

This study aims to determine the effect of perceived benefits, perceived convenience, and perceived security on interest in using financial technology through e-wallet with the DANA application in Ajung District. The population used in this study is online and physical stores that use e-wallet with the DANA application as many as 53 shops in Ajung District. The sample in this study was selected using a purposive sampling technique. Shops that were sampled were 48 online stores and physical stores. The number of questionnaires distributed in this study were 53 questionnaires with 48 questionnaire data that could be processed. The data analysis technique used multiple linear regression analysis. Based on the results of the analysis and discussion, it shows that perceived benefits, perceived convenience, and perceived security have a positive effect on interest in using e-wallet with the DANA application. In addition, the results of the study partially show that the perceived benefits, perceived convenience, and security perceptions have an effect on interest in using e-wallet with the DANA application.
Detrminan Kualitasl Laporanl Keuangan Pemerintah Daerah (Studi KasuslPada BPPKAD Kabupaten Situbondo)
Authors: Findy Findy Indahmanisya Pujiharjo , Arik Susbiyani  , Retno Murwanti
Published: June 2023

The problem studied by the author is regarding the influence of human resource competence related to the preparation of financial reports, and the application of the internal control system at BPPKAD Situbondo Regency. The purpose of this study was to determine the effect of human resource competence related to the preparation of financial reports, and the application of an internal control system to the quality of financial reports at BPKAD Situbondo Regency. The data analysis technique used was a quantitative approach. Data was collected by distributing questionnaires to 50 respondents and 44 respondents from the questionnaire results were received back to be processed by selecting samples using purposive sampling. Tests carried out using validity and reliability tests. Data processing was analyzed using descriptive statistics with multiple linear regression analysis techniques using SPSS. Based on the results of the study concluded that Human Resource Competence (HR) has a significant influence on the Quality of Local Government Financial Reports (LKPD) and the Implementation of Internal Control Systems (SPI) has a significant influence on the Quality of Local Government Financial Reports (LKPD).
Kontribusi Locus Of Control Terhadap perilaku Kecemasan Berkomputer Mahasiswa Akuntansi Universitas Muhammadiyah Jember Dalam Menggunakan Software Akuntansi
Authors: Rendy Mirwan Aspirandi  , Diyah Probowulan  , Aldi Putra Fajariyanto
Published: June 2023

The purpose of this study was to determine the contribution of locus of control and personality type to accounting students' computer anxiety in using accounting software.  The population in this study were students majoring in accounting class 2018 Muhammadiyah University of Jember. The research method uses a quantitative survey, the sampling technique in this study is stratified random sampling, based on this technique 60 active students who meet the requirements as an example. The results showed that locus of control and personality type had a positive effect on accounting students' computer anxiety in using accounting software.
Bioverse: A Comprehensive Assessment of the Capabilities of Extremely Large Telescopes to Probe Earth-like O2 Levels in Nearby Transiting Habitable-zone Exoplanets
Authors: Hardegree-Ullman Kevin K. , Apai Dániel , Bergsten Galen J. , Pascucci Ilaria , López-Morales Mercedes
Published: June 2023

Molecular oxygen is a strong indicator of life on Earth and may indicate biological processes on exoplanets too. Recent studies proposed that Earth-like O2 levels might be detectable on nearby exoplanets using high-resolution spectrographs on future extremely large telescopes (ELTs). However, these studies did not consider constraints like relative velocities, planet occurrence rates, and target observability. We expanded on past studies by creating a homogeneous catalog of 286,391 main-sequence stars within 120 pc using Gaia DR3 and used the Bioverse framework to simulate the likelihood of finding nearby transiting Earth analogs. We also simulated a survey of M dwarfs within 20 pc accounting for η
⊕ estimates, transit probabilities, relative velocities, and target observability to determine how long ELTs and theoretical 50–100 m ground-based telescopes need to observe to probe for Earth-like O2 levels with an R = 100,000 spectrograph. This would only be possible within 50 yr for up to ∼21% of nearby M-dwarf systems if a suitable transiting habitable-zone Earth analog was discovered, assuming signals from every observable partial transit from each ELT can be combined. If so, Earth-like O2 levels could be detectable on TRAPPIST-1 d–g within 16–55 yr, respectively, and about half that time with an R = 500,000 spectrograph. These results have important implications for whether ELTs can survey nearby habitable-zone Earth analogs for O2 via transmission spectroscopy. Our work provides the most comprehensive assessment to date of the ground-based capabilities to search for life beyond the solar system.
Search for Gravitational Waves from Scorpius X-1 in LIGO O3 Data with Corrected Orbital Ephemeris
Authors: Whelan John T. , Tenorio Rodrigo , Wofford Jared K. , Clark James A. , Daw Edward J. , Goetz Evan , Keitel David , Neunzert Ansel , Sintes Alicia M. , Wagner Katelyn J. , Woan Graham , Killestein Thomas L. , Steeghs Danny
Published: June 2023

Improved observational constraints on the orbital parameters of the low-mass X-ray binary Scorpius X-1 were recently published in Killestein et al. In the process, errors were corrected in previous orbital ephemerides, which have been used in searches for continuous gravitational waves from Sco X-1 using data from the Advanced LIGO detectors. We present the results of a reanalysis of LIGO detector data from the third observing run of Advanced LIGO and Advanced Virgo using a model-based cross-correlation search. The corrected region of parameter space, which was not covered by previous searches, was about 1/3 as large as the region searched in the original O3 analysis, reducing the required computing time. We have confirmed that no detectable signal is present over a range of gravitational-wave frequencies from 25 to 1600 Hz, analogous to the null result of Abbott et al. Our search sensitivity is comparable to that of Abbott et al., who set upper limits corresponding, between 100 and 200 Hz, to an amplitude h
0 of about 10−25 when marginalized isotropically over the unknown inclination angle of the neutron star’s rotation axis, or less than 4 × 10−26 assuming the optimal orientation.
Fertility patterns and differential in India
Authors: Brahma Jasmine , Basumatary Konita
Published: June 2023

Background: The study attempts to study fertility Patterns and Differential in India considering the background characteristics including different Castes, educational levels, wealth index, mortality rates, religious groups, and also to determine factors affecting them. For the study, the data used are from the five rounds of the National Family Health Survey such as NFHS-1 (1992-93), NFHS-2 (1998-99), NFHS-3 (2005-06), NFHS-4 (2015-16) and NFHS-5 (2019-21). The data are collected from the twenty-five states in which the factors such as total fertility rate, residence, education, religion, caste, and wealth index were taken from background characteristics of NFHS-2 to NFHS-5 whereas the missing data in between and for NFHS-1 (1992-93) are obtained through interpolation.

Method: The data is balanced panel data, the panel data regression model is used to determine the factors that influence the fertility pattern and differential using Eviews 12 software.

 Results: The study found fertility differential among caste, religion, wealth index, mortality index, educational level, and residence. And the fertility differential is found to be affected by contraceptive use, birth order, age at first marriage, birth interval, unmet need for family planning, and sex preference among the couples.

 Conclusion: The empirical results for the panel data indicate that TFR widely varied within different states of India due to the effect of various factors. And it is extremely necessary to conduct such analysis on district-level data.
Qu’est-ce qu’une explication dans l’étude de la formation des étoiles ?
Authors: Soler Juan Diego
Published: June 2023

Les étoiles sont les objets les plus importants de la recherche astronomique, mais la naissance des étoiles n’est pas encore totalement comprise. Nous savons que les étoiles se forment à partir d’un mélange dilué de particules chargées, d’atomes, de molécules et de grains de poussière que nous appelons le milieu interstellaire (MIS). Mais les détails du processus qui conduit le MIS à s’accumuler en nuages denses qui s’effondrent gravitationnellement sont encore largement inconnus, malgré leur importance cruciale dans de nombreux domaines de l’astrophysique. Dans cet article, j’examine comment les méthodes utilisées pour l’analyse automatiques des images, appelées génériquement machine vision , fournissent un aperçu significatif du réseau complexe d’interactions qui conduisent à la formation de nouvelles étoiles en tenant compte de l’immense richesse des données.
Subrepticement
Authors: Goriaux Pierre-Yves
Published: June 2023

Se percevoir vieillissant. L’auteur s’appuie sur l’apparition d’un vieillissement et nous invite à parcourir les méandres des transformations de son rapport au monde, aux autres. Tenant à garder la consistance de son humanité et faisant face à sa finitude, sans nostalgie, il en fait une expérience de séparation.
Multi-objective crashworthiness design optimization of a rollover protective structure by an improved constraint-handling technique
Authors: Ma Chao , Fu Hong , Lu Pengcheng , Lu Hongpeng
Published: June 2023

This study proposes a multi-objective optimization (MOO) strategy with an improved constraint-handling technique to improve the crashworthiness of an excavator rollover protective structure (ROPS). First, the experimental test under the ISO 12117 criteria is conducted and the developed numerical model is verified. Then, the amounts of energy absorption and the cross-sectional forces of components in the ROPS are analyzed. The main energy absorbing and load carrying components are identified. Finally, the thicknesses of the identified components are considered as the design variables. A multi-objective crashworthiness optimization process aims at improving the safety distance and reducing the total mass is designed by the finite element analysis-based surrogate model technique and a modified MOO algorithm. The proposed algorithm modifies the objective function values of an individual with its constraint violations and the true objective function values, of which adaptive penalty weights fed back from the constraint violations are used to keep the balance. Compared with the existing methods, it is found that the optimal solutions obtained by the proposed algorithm show superiority on convergence rate and diversity of distribution. The optimal results show that the safety distance is 27.42% higher while the total mass is 7.06% lower than those of the baseline design when it meets the requirements of ISO 12117. This study provides an alternative crashworthiness design route for the ROPS of the construction machines.
Stochastic analysis for measles transmission with Lévy noise: a case study
Authors: Khan Asad , Din Anwarud
Published: June 2023

In this paper, we deal with a Lévy noise-driven epidemic model reflecting the dynamics of measles infection subject to the effect of vaccination. After model formulation, the feasibility of the system was studied by using the underlying existence and uniqueness theory. Moreover, we discussed the behavior of solution around the infection-free and disease-present steady states. To check the persistence and extinction of the infection, we calculated the threshold parameter $ {\bf R_s} $ and it was determined that the disease vanishes whenever $ {\bf R_s} < 1 $. From January to October 2019, the reported measles cases in Pakistan wear used and the model was fitted against this data by using the well-known fitting techniques. The values of the parameter were estimated and future behavior of the infection was predicted by simulating the model. The model was further simulated and theoretical findings of the study were validated.
q-Rung orthopair fuzzy information aggregation and their application towards material selection
Authors: Alrasheedi Adel Fahad , Kim Jungeun , Kausar Rukhsana
Published: June 2023

Material selection is a complex process that involves selecting the best material for a given application. It is a critical process in engineering, and the importance of selecting the right material for the job cannot be overstated. Multi-criteria decision-making (MCDM) is an important tool that can be used to help engineers make informed decisions about material selection. The logistic function can be extended using the soft-max function, which is widely used in stochastic classification methods like neural nets, soft-max extrapolation, linear differential analysis, and Naïve Bayes detectors. This has inspired researchers to develop soft-max-based fuzzy aggregation operators (AOs) for q-rung orthopair fuzzy sets (q-ROPFS) and to propose an MCDM approach based on these AOs. To test the effectiveness of this approach, the researchers applied it to a practical problem using q-rung orthopair fuzzy data and conducted a numerical example to validate the suggested procedures.
Modeling the effect of health education and individual participation on the increase of sports population and optimal design
Authors: Tang Pan , Wang Ning , Zhang Tong , Qi Longxing
Published: June 2023

Health education plays an important role in cultivating people's awareness of participating in physical exercise. In this paper, a new differential equation model is established to dynamically demonstrate the different impact of mass communication and interpersonal communication in health education on people's participation in physical exercise. Theoretical analysis shows that health education does not affect the system threshold, but individual participation does. The combination of the two leads to different equilibria and affects the stability of equilibria. When mass communication, interpersonal communication and individual participation satisfy different conditions, the system will obtain different positive equilibrium with different number of sports population. If the interpersonal transmission rate of information is bigger, there is a positive equilibrium with a large number of sports population in the system. Sensitivity and optimal design analysis show some interesting results. First, increasing interpersonal communication and mass communication can both increase the number of conscious non-sports population and sports population. For increasing the number of conscious non-sports population, the effect of mass communication is better than that of interpersonal communication. For increasing the number of sports population, the effect of interpersonal communication is better than that of mass communication. However, individual participation has the best effect on increasing the sports population. Second, increasing the daily fixed amount of new information will be more helpful for media information dissemination. Finally, the three control measures need to be implemented simultaneously for a period of time at first, and then health education and participation of sports people need to be implemented periodically in order to maximize the sports population.
A qualitative analysis of a model on alpha-synuclein transport and aggregation in neurons
Authors: Al-Tuwairqi Salma , Badrah Asma
Published: June 2023

This study aims to analyze a mathematical model of alpha-synuclein transport and aggregation in neurons qualitatively. Our analysis yielded a unique equilibrium point, which exists always. Also, we derive the criteria for the local and global asymptotic stability of the equilibrium. Moreover, we utilize the closed form of the equilibrium to investigate the effect of the models' parameters on decreasing the long term value of the misfolded alpha-synuclein, which may help in suggesting pharmacological interventions for Parkinson's disease. Furthermore, numerical simulations are illustrated to support the analytic results and sensitivity analysis.
La notion de ’jajmānī ’. Qualification abusive ou principe d’intégration ?
Authors: Reiniche Marie-Louise
Published: June 2023

The main purpose of this paper is to examine the relevance of the term ’jajmānī’ which is widely used in anthropological literature to define traditional socio-economical relationships in rural India. Does the term ’jajmānī serve only to express the religious connotations of these relations? Or, may this word be used as a scientific concept which provides the organizing principle of these relationships taken as a system? Throughout the discussions we have kept in mind the pertinent distinctions made by D. F. Pocock in a paper published in 1962 in C. I. S. No VI.A description of the division of rice on the threshing-floor in a present-day Tamilnadu village places jajmānī in the larger setting of the traditional land tenures and the redistribution of the crop at harvest-time among the different parties entitled to a share.The ritual functions of the different non-brahmin service castes of the village are examined. They may be distinguished in two groups which correspond respectively to two different Brahmin roles: that of the brahmin purohit (household priest who acts to preserve the status of the person) and that of the brahmin pujari (temple priest who acts to maintain the order of the universe.) In the first group may be placed, for example, the barber and the laundryman; in the second, the artisans such as the carpenters and blacksmiths and the village watchmen, all of whom are necessary for the yearly agricultural rounds. In each case the hereditary technical know-how of the members of the service castes implies an ability to fulfill their ritual functions.In short, agricultural production was (and remains to a certain degree) organized on the model of a ritual or sacrificial activity both needing a patron-yajamāna together with a body of specialists. Their relationship is asymetrical. The specialist who performs each task is qualified to assume the dangerous, if not debasing, consequences inevitably involved in any act. The brahmin represents an ideal of non-action by contrast with the service castes which are completely involved in action. The members of the dominant castes are the jajmans par excellence. On one hand they collaborate with the brahmins to maintain the universal order which is in practice indistinguishable from the local order and from their own interest. On the other hand they employ the services of the inferior castes for productive purposes. In effect the jajmānī system resumes the traditional divisions of Hindu society.
Nicolas Jacques Desvaulx (1745-1823), véritable auteur des « Mœurs, institutions et cérémonies des peuples de l’Inde » de l’Abbé Dubois
Authors: Murr Sylvia
Published: June 2023

The discovery in the India Office Library in 1971 of a manuscrit entitled Mœurs et Coutumes des Indiens with a dedication signed Desvaulx to the Minister of the Navy and the Colonies under Louis XVI raised a doubt as to the originality of the famous work by the Abbé Dubois.Careful comparison shows a remarkable number of similarities between the Desvaulx manuscript and the first version of the Mœurs by the Abbé Dubois; the concordance of titles, numbers and order of chapters is such as to rule out any purely chance resemblance.It has been possible to identify Nicolas Jacques Desvaulx (ou des Vaulx), Baron d’Oinville, né à Chandernagor en 1745 et officier d’artillerie. His signature on letters in the colonial file "Sieur Desvaulx", which has been preserved in the Archives Nationales, appears identical with that on the dedication of the India Office Library manuscript. In addition, chronological references in these letters suggest that the text was prepared in 1776 at which time the Abbé Dubois was still a schoolboy.
Small-Signal Impedance and Split C-V Characterization of High-κ SiC Power MOSFETs
Authors: Race Salvatore , Kovacevic-Badstuebner Ivana , Stark Roger , Tsibizov Alexander , Belanche Guadas Manuel , Arango Yulieth , Romano Gianpaolo , Knoll Lars , Grossner Ulrike
Published: June 2023

In this work, the improvement of SiC power MOSFET performance achieved using high-κ gate-dielectrics instead of the standard SiO2 is investigated by means of advanced gate-impedance characterization. The benefit of using high-κ gate-dielectrics with high dielectric constant is demonstrated by comparing SiC MOSFETs with pure high-κ, a stack of SiO2/high-κ, as well as pure SiO2. Namely, the fabricated high-κ SiC MOSFETs show a superior performance to commercial SiC MOSFETs with SiO2/SiC interface with respect to channel resistance and interface quality. The proposed characterization approach is non-destructive and applicable to packaged power devices.
Lifetime Projection of Bipolar Operation of SiC DMOSFET
Authors: Schleich Christian , Feil Maximilian Wolfgang , Waldhoer Dominic , Vasilev Aleksandr , Grasser Tibor , Waltl Michael
Published: June 2023

We show the superior threshold voltage Vth and on resistance Ron stability of a SiC DMOStechnology at bipolar gate-drive operation. Therefore, the defect parameters of a two-state non-radiativemulti-phonon model to capture the charge trapping kinetics of oxide and interface defects is calibratedwithin our simulation framework Comphy by data extracted from measure-stress-measure (MSM) se-quences. An extrapolation of the device degradation at operating conditions renders bias temperatureinstabilities (BTI) a minor threat to on-state loss increase.
The Utilization of Geopolymer Mortar as Permanent Formwork in Reinforced Concrete Beam
Authors: Arifin Nur Fikri Ramdhani , Nahdiyah Nursyifa Eka , Efrein Charlie , Hidayat Muhammad Fiqih , Wardhana Radix Dwi , Fakhruddin Fakhruddin
Published: June 2023

In the construction industry, wood is frequently used as a form material in large quantities. Wood in form is only used three to six times before being discarded, resulting in non-recyclable wood waste. This can be avoided by substituting wood as a formwork material. One of the efforts to reduce the number of wood forms is to use a permanent formwork. This permanent form has a number of benefits, including a low cost, environmental friendliness, the ability to increase the strength of building elements, and efficiency. Therefore, it is of interest to investigate the effects of Permanent Formwork on the strength of building elements. Permanent Formwork, geopolymer mortar, and normal concrete are used to create six test specimens with dimensions of 600 x 150 x 150 mm, cubes of 50 x 50 x 50 mm, and cylinders of 100 x 200 mm. There are two test beams in each variant. This Permanent Formwork can withstand loads of up to 12.2 MPa, according to the test results. These findings show that Permanent Formwork can effectively increase the strength of structural elements that are nearly half the strength of control beams.
The Sound Absorption Characteristics of Bamboo Twigs Based on Surface Combination Patterns
Authors: Kusno Asniawaty , Mulyadi Rosady , Hamzah Baharuddin , Jamala Nurul , Ishak Taufik , Kurniawan Aan
Published: June 2023

Bamboo twigs are branches of the bamboo plant. This study intends to confirm the potential of bamboo twigs as an alternative sound absorbing material in acoustic applications. The pieces of bamboo twigs are arranged according to their edges: hollow edges (RR) and node edges (BB), creating five upper-bottom surface combination patterns. The acoustical characteristics were examined through absorption coefficient (α) and standard deviation measurements. The result shows the best surfaces combination is the RB-RR specimen. RB-RR specimen is a combination of hollow and node edges on the upper surface and hollow edges on the bottom surface. Although narrower in frequency ranges, the specimen performs approximately equivalent to the well-known Glass wool in terms of maximum absorption coefficients (α). Refers to the measurement results, the abundant bamboo twigs can be qualified as a potential alternative for sound absorption material in the future.
Management of iron deficiency anaemia in children
Authors: Mettananda Sachith
Published: June 2023

No abstract available
Sri Lanka Journal of Child Health, 2023: 52(2): 204-208
Clinical and viral profile of children admitted in the paediatric intensive care unit due to severe acute respiratory infection during seasonal surge from a tertiary care centre in Eastern India
Authors: Mazumdar Sreejata , Nerella Santoshi , Mitra Somnath , Roy Bidhan Chandra
Published: June 2023

Background: Acute lower respiratory infections (ALRI), such as pneumonia and bronchiolitis are a leading cause of morbidity and mortality in young children worldwide. Aetiology in young children is mostly viral infection or viral and bacterial infection.
Objectives: To study various clinical characteristics among different age groups and viral profiling in children requiring intensive care due to ALRI.
Method: Children between 1 month to 12 years, who satisfied the case definition of severe acute respiratory infection (SARI) and who were shifted to the paediatric intensive care unit (PICU) for ventilatory support were included in the study. All children were subjected to history taking, detailed examination, required blood investigations, oropharyngeal and nasopharyngeal swab testing.
Results: Of the total 46 cases 32 (69.5%) were <1 year of age, 11 (24%) 1 to 5 years of age, and 3 (6.5%) above 5 years of age. There were 17 (36.9%) deaths. There was 2.3 times more risk of death in the absence of exclusive breastfeeding (OR- 2.3, 95% CI= 0.6-7.9) and 2.2 times higher risk of mortality in the absence of immunization (OR- 2.2, 95% CI=0.6-7.9). Mortality was significantly associated with mechanical ventilation (p<0.0001). Mortality was 17 times higher in children with comorbidities (OR-17, 95% CI= 2-146), 4.7 times higher in children with congenital heart disease (CHD) (OR-4.7 95%CI= 1-22) and 1.3 times higher in children with pre-existing central nervous system (CNS) abnormality (OR-1.33, 95% CI=0.3-6.8). From the respiratory viral panel, 18 (41%) samples were positive for virus detection.
Conclusions: In this study 69.5% children with SARI were infants. Mortality was 36.9%. There was a statistically significant increased risk of death in the absence of exclusive breastfeeding, absence of immunization, use of mechanical ventilation, presence of comorbidities, presence of CHD and presence of pre-existing CNS abnormality.
Sri Lanka Journal of Child Health, 2023: 52(2): 175-181
Screen time of Sri Lankan pre-schoolers
Authors: Rathnasiri Asanka , Mettananda Sachith
Published: June 2023

No abstract available
Sri Lanka Journal of Child Health, 2023: 52(2): 256
A study of pattern and assessment of life quality index in patients of nonvenereal dermatoses of external genitalia at a tertiary care center
Authors: Vellaisamy Seethalakshmi Ganga , Muthukumarasamy Vivek , Gopalan Kannan
Published: June 2023

Background:

Nonvenereal dermatoses (NVD) are the spectrum of disorders involving the genitalia with varied etiology and having a considerable influence on the health-related quality of life (QOL), but it remains under evaluated.

Objective:

To study the prevalence, pattern, and the effect of nonvenereal genital dermatoses on the QOL of patients with the help of dermatological life quality index (DLQI) questionnaire.

Materials and Methods:

This was a cross-sectional study conducted for a period of 1 year. A total of 132 patients were included in the study. QOL was assessed by using the DLQI questionnaire.

Results:

The prevalence was found to be 10.2/1000 cases in our study. Genital scabies (34.8%) was the common dermatoses followed by vitiligo (18.9%) and lichen simplex chronicus (8.3%). These dermatoses were having moderate effect on the DLQI of majority (52.3%) of the patients and its having very large effect on DLQI in 20.5% of patients. Mean DLQI scores were high among the age group of 41–70 years, male sex and in patients who had <1 month duration of the dermatoses. Regarding individual dermatoses, infestation (scabies) was having higher mean DLQI scores and it was statistically significant.

Conclusion:

This study depicts that NVD are having impact on the QOL and its mainly attributed to the site of dermatoses and also due to the symptoms. Proper counseling about the nature of these disorders and prompt treatment were important, thereby improving the QOL of such patients.