bluuebunny/crossref_metadata_2025 huggingface dataset:
Systematic Comparative Analysis of Doctor of Education (EdD) Programs
Authors: Reyes Christa , Zhang Jingshun
Published: May 2024

Prospective doctoral students face a daunting challenge choosing between Doctor of Education (EdD) programs and Doctor of Philosophy (PhD) in Education due to programmatic ambiguity, inconsistency, and ill-defined career alignment (Carpenter, 1987; Perry, 2012; Shafer & Giblin, 2008). This qualitative study employed comparative analysis to explore the distinctions between 50 US EdD programs, including completion time, modality, credits, qualifying exam (QE) inclusion and requirements, and dissertation requirements. The theoretical framework used to investigate the root causes and potential outcomes of the EdD and PhD inconsistency included Foucault’s Power Theory (Aguirre Rojas, 2021) and Adam’s Equity Theory (Adams, 1963, 1965). Findings revealed significant differences between EdD programs and between EdD and PhD programmatic features. This data provides valuable insight for prospective students, informs EdD improvement, and urges consistency or standardization for clarity, integrity, and advancement in the field (Fisher et al., 2020; McMahon et al., 2020; Schafer & Giblin, 2008).
Graphical Diagnostics for Threshold Selection in Fitting the Generalized Pareto Distribution
Authors: Alaswed Hafad
Published: May 2024

When fitting the Generalized Pareto distribution (GPD), selecting an appropriate threshold value is important for achieving an effective fit. The main objective of this study is to give five graphical diagnostics for selecting GPD thresholds. The other objective of this study is to examine different graphical methods based on the goodness-of-fit test. Maximum likelihood method was used to estimate the shape of parameter. Finally, use flood data to compare five graphical diagnostics of threshold selection for shape parameter estimate. The results show that, the four graphical diagnostics (threshold choice plot, mean excesses plot, dispersion index plot and quantail quantail plot) yield the same threshold range, with the exception of the Hill plot. On the other hand, threshold choice plot is simple to identify the range of thresholds that should be stable to fit. When compared to other graphical diagnostic, the GP distribution becomes valid because they demand too much subjectivity and make it difficult to define a range threshold from the plots. In other words, graphical diagnostics of the higher are an acceptable option for fitting the GPD model based on the goodness-of-fit test. All statically analyses for the study are performed using R- statistical program.
Rancang Bangun Company Profile Berbasis Web Menggunakan Metode Waterfall (Studi Kasus : APM Frozen Food)
Authors: Yulisa Geni Bias , Asep Supriyadi  , Husnul Khotimah  , Weni Indri Yanti
Published: May 2024

This research explores the development of a company profile website with a holistic approach using Bootstrap, CodeIgniter 3, Apache, and MySQL as the technological foundation. The main focus is to optimally integrate the frontend and backend. The research methodology includes in-depth analysis of requirements, responsive design, implementation with CodeIgniter 3 for backend logic, utilization of Apache as a server, and MySQL for efficient database management. Active observations, interviews, and thorough documentation resulted in concrete solutions for this project. The results include not only successful implementation of the latest technology but also strengthened website performance and responsibility. This research has a positive impact by increasing the effectiveness of company website development and creating an integrated and optimally responsive environment for user needs.
Pemanfaatan Teknologi Google Spreadsheet untuk Meningkatkan Pengawasan Pengendalian Biaya UMKM Jasa Konstruksi Untuk Mencapai Indonesia Emas 2045
Authors: Wiradinata Irvan , Annisa
Published: May 2024

Pengendalian biaya dalam suatu proyek jasa kontruksi yang dilakukan oleh suatu Perusahaan UMKM dapat menjadi persoalan jika proyek yang dilaksanakan oleh Perusahaan tersebut dilakukan pada lokasi jarak jauh. Pihak top manajemen Perusahaan sering mendapatkan persoalan terkait pengeluaran pengadaan barang atau jasa di lokasi proyek yang tidak tercatatkan atau dapat dipertanggungjawabkan. Hal ini dapat menyebabkan kerugian secara komersial bagi Perusahaan UMKM yang menjalankan Jasa Konstruksi. Dalam pelaksanaan Pembangunan Ibu Kota Nusantara (IKN) tentunya akan melibatkan banyak Perusahaan UMKM sebagai subkontraktor untuk mendukung kontraktor utama dalam menyelesaikan proyek. Perusahaan UMKM yang akan menjadi subkontraktor di IKN ini tentunya tidak semuanya akan berasal dari Paser Panajam, Balikpapan, dan Samarinda. Akan banyak Perusahaan UMKM yang nantinya terlibat dari luar Provinsi Kalimantan Timur atau bahkan dari luar Pulau Kalimantan yang akan terlibat di Pembangunan IKN. Oleh karena itu, dibutuhkan pemanfaatan teknologi yang kompetitif untuk membantu UMKM dalam mengendalikan biaya saat melaksanakan proyek jarak jauh. Penelitian ini bertujuan untuk memberikan saran bagaimana Perusahaan UMKM dapat memanfaatkan Google Spreadsheet untuk mengendalikan pengeluaran dari jarak jauh. Hal ini sejalan juga dengan program Indonesia Emas 2045, dimana salah satu pilar Indonesia Emas 2045 adalah Pembangunan Manusia dan Penguasaan Iptek, dimana salah satu tujuan dari pilar ini adalah untuk meningkatakan pemanfaatan teknologi untuk Pembangunan. Hasil penelitian ini menunjukan bahwa Google Spreadsheet dapat dimanfaatkan secara gratis, dapat diandalkan untuk melakukan pengendalian biaya karena dapat melakukan kolaborasi secara real-time, dan terdapat fitur-fitur lain yang mendukung untuk melakukan kontrol terhadap pembiayan proyek jarak jauh.
Analisis Tingkat Kepuasan Layanan Aplikasi PLN Mobile Menggunakan Framework ITIL V3 Pada PT PLN Indonesia
Authors: Meidick Dias Devasela  , Tata Sutabri
Published: May 2024

Penelitian ini membahas tentang analisis manajemen pelayanan aplikasi PLN mobile yang berbasis TI dengan menggunakan framework ITIL 3. Penelitian dilakukan dengan tujuan untuk meningkatkan kepuasan layanan aplikasi PLN mobile pada aplikasi PLN . Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa implementasi framework ITIL 3 pada aplikasi PLN Mobile dapat meningkatkan manajemen pelayanan ITSM. Salah satu standar kerangka kerja tatakelola TI yang banyak dikenal adalah ITIL. Setelah dilakukan penelitian, didapat bahwa padavariabel Event Management didapat nilai rata-rata maturity level sebesar 4.85 dan termasuk kedalam maturity level 4 yaitu managed. Pada variabel Incident Management didapat nilai rata-rata maturity level sebesar 4.85 dan termasuk ke dalam maturity level 4 yaitu managed. Padavariabel Problem Management didapat nilai rata-rata maturity lvel sebesar 4.87 dan termasukke dalam maturity level 4 yaitu managed. Pada variabel Request Fulfillment didapat nilai rata-rata maturity level sebesar 4.86 dan termasuk ke dalam maturity level 4 yaitu managed. Danpada variabel Access Management didapat nilai rata-rata maturity level sebesar 4.87 dantermasuk ke dalam maturity level 4 yaitu managed. Maturity level 4 yaitu managed yang berarti Proses-proses yang terkait telah direncanakan dan telah dilaksanakan secara rutin dandidokumentasikan menggunakan standart dan telah dilaksanakan mengukuran kinerja proses.
ANALISIS MANAJEMEN RESIKO TEKNOLOGI INFORMASI INSTITUSI KESEHATAN (Studi Kasus Rumah Sakit Muhamadiyah Palembang)
Authors: Septian Egy , Yesi Novaria Kunang
Published: May 2024

Rumah Sakit merupakan sebuah instansi kesehatan yang merupakan pusat pelayanan kesehatan di mana orang sakit dapat ditampung dan diobati dengan baik. Rumah Sakit Muhamdiyah Palembang merupakan bagian dari jaringan pelayanan kesehatan AHSA, dimana pada tahun 1986 telah menggunakan aplikasi CLIPPER untuk penyimpanan data. Penelitian ini bertujuan untuk melakukan manajemen risiko Sistem Informasi Manajemen Rumah Sakit (SIMRS) pada Rumah Sakit Muhamdiyah Palembang. Dengan melakukan wawancara serta membagikan Kuesioner kepada bagian Mirsa sebagai pengelola IT pada Rumah Sakit. Dalam melakukan manajemen risiko, ISO 31000 diterapkan dan disesuaikan untuk semua jenis organisasi dengan memberikan struktur dan pedoman yang berlaku generik terhadap semua operasi yang terkait dengan manajemen risiko. Hasil dari penelitian ini menunjukkan bahwa terdapat 2 risk level tingkatan high, merupakan risiko berbahaya yang harus diatasi secepatnya, dan 13 risk level tingkatan medium yang merupakan risiko yang harus diperhatikan terus-menerus, sehingga setiap risiko harus dilakukan perlakuan risiko yang diharapkan dapat menjadi acuan dalam penanganan dan pemeliharaan terhadap Sistem Informasi di waktu yang akan datang.
Evaluasi Aplikasi Terpadu Satu Pintu dalam Metaverse dengan Pendekatan ITIL V3 untuk Meningkatkan Pelayanan Digital pada PT Fiber Network Indonesia
Authors: Majduddin  , Tata Sutabri
Published: May 2024

Penelitian ini bertujuan untuk mengevaluasi implementasi aplikasi terpadu satu pintu dalam metaverse sebagai upaya meningkatkan pelayanan digital di PT Fiber Network Indonesia. Dalam konteks ini, pendekatan ITIL V3 digunakan sebagai kerangka kerja untuk menganalisis dan memperbaiki proses pelayanan digital. Metode penelitian yang digunakan adalah analisis dokumentasi, wawancara dengan pemangku kepentingan, dan observasi langsung terhadap aplikasi terpadu tersebut. Hasil penelitian menunjukkan bahwa implementasi aplikasi terpadu satu pintu dalam metaverse telah membawa perubahan positif dalam pengelolaan dan penyediaan layanan digital di PT Fiber Network Indonesia. Namun, masih ada beberapa area yang perlu diperbaiki dan ditingkatkan berdasarkan prinsip-prinsip ITIL V3. Temuan ini memberikan kontribusi penting bagi pemahaman tentang efektivitas aplikasi terpadu dalam metaverse dalam konteks perusahaan telekomunikasi
Analisis Model Pelayanan Aplikasi Agoda Pada Metaverse Menggunakan COBIT 5
Authors: Setiaji Agung , Tata Sutabri
Published: May 2024

Pembaruan yang ada dalam ilmu komputer memiliki peran yang sangat penting terutama dalam kehidupan sehari-hari masyarakat. Yang merubah dan menambah interaksi manusia, komunikasi dan interaksi sosial. Pembaruan teknologi yang sedang berlangsung berkaitan dengan imersif teknologi seperti Virtual Reality (VR) dan Augmented Reality (AR). Pembaruan teknologi  yang berlangsung dengan terbentuknya Metaverse. Metaverse merupakan sebuah istilah pembaruan teknologi yang diciptakan agar manusia dapat berinteraksi satu sama lain tanpa harus berada di ruang yang sama. Metaverse bisa disebut sebagai ruang virtual. Dengan semakin berkembang teknologi maka memberikan dampak yang positif, terutama di bidang Pelayanan. Fokus dari pembahasan penelitian ini layanan aplikasi agoda pada teknologi metaverse yang dapat digunakan untuk pelayanan pemesan tiket pesawat ataupun reservasi hotel. Penelitian ini akan menggunakan pengumpulan data melalui kuesioner dengan 24 responden yang didapat. Untuk menganalisis apakah layanan Agoda sudah baik dalam melakukan pengelolaan layanan di Masyarakat. Penelitian ini menggunakan framework COBIT 5 domain DSS (Deliver, Service and Support) yang menghasilkan nilai tingkat kematangan 3,78 dan memperoleh tingkat kematangan level 4 yaitu Managed And Measurable dan tingkat kesenjangan(GAB) DSS01 yang dihasilkan sehingga perlu dilakukan perbaikan agar tingkat kematangan mencapai tingkat yang diharapkan dan sistem aplikasi lebih baik lagi kedepannya.
 
Updates in computer science have a very important role, especially in people's daily lives. Which changes and adds to human interaction, communication and social interaction. Ongoing technological updates relate to immersive technologies such as Virtual Reality (VR) and Augmented Reality (AR). Technological updates are taking place with the formation of the Metaverse. Metaverse is a term for technological updates created so that humans can interact with each other without having to be in the same room. Metaverse can be called a virtual space. As technology continues to develop, it will have a positive impact, especially in the service sector. The focus of this research discussion is the Agoda application service on metaverse technology which can be used for airline ticket booking or hotel reservation services. This research will use data collection through questionnaires with 24 respondents obtained. To analyze whether Agoda's services are good in managing services in the community. This research uses the COBIT 5 domain DSS (Deliver, Service and Support) framework which produces a maturity level value of 3.78 and obtains a maturity level of level 4, namely Managed And Measurable and the resulting gap level (GAB) DSS01 so improvements need to be made so that the maturity level reaches the expected level and the application system will be even better in the future.
Correlation between serum vitamin D levels and bone mass density evaluated by radiofrequency echographic multi-spectrometry technology (REMS) in menopausal women
Authors: Siregar M. Fidel G. , Jabbar Feisal , Effendi Iman H. , Alhair Tanzil , Prabudi Muhammad O. , Faradina Dwi
Published: May 2024

Osteoporosis is a common condition associated with an increased risk of bone fractures due to fragility. Bone mineral density (BMD) is lower in menopausal women due to estrogen deficiency, age-related decline in osteoblast function, decreased calcium absorption, and reduced synthesis of vitamin D, which lead to osteoporosis. The aim of this study was to determine the correlation between serum vitamin D levels and BMD assessed using radiofrequency echographic multi-spectrometry technology (REMS) in menopausal women. A cross-sectional study was conducted at Prof. Dr. Chairuddin P. Lubis Hospital of Universitas Sumatera Utara, Medan, Indonesia, from May 2023 to August 2023. Consecutive sampling method was employed to sample menopausal women with no history of hysterectomy or oophorectomy (unilateral or bilateral), and no history of hormone replacement therapy or vitamin D supplementation. Interviews and physical examinations were conducted to obtain the characteristics of the subjects (age, duration of menopause, and body mass index). The 25(OH)D level was measured using immunoassay and REMS examination was conducted to assess BMD. The Spearman correlation test was used to assess the correlation between serum vitamin D levels and BMD. A total of 32 menopausal women were included in this study with the average vitamin D level was 18.05±5.81 ng/mL, and the mean BMD level was -2.13±1.23. The data showed a significant positive correlation between serum vitamin D levels and BMD in menopausal women (r=0.710; p=0.020). This study highlights that REMS could be useful as an alternative to dual-energy x-ray absorptiometry (DXA) to assess DMD in postmenopausal women.
Tecnologías 4.0 involucradas en las startups de base tecnológica en Latinoamérica
Authors: Gutierrez Merida Melody Daiana , Villafuerte Mercado Lucas Mateo , Rosales Ramos Adriana Gabriela , Espindola Perez Jhoel Ariel
Published: May 2024

El objetivo del presente artículo de revisión bibliográfica es recopilar información sobre las tecnologías de la Industria 4.0 que han sido utilizadas en el crecimiento y/o funcionamiento de las startups de base tecnológica en Latinoamérica. Se realizó una revisión sistemática mediante la plataforma Google Scholar, utilizando parámetros y conectores booleanos. La búsqueda inicial arrojó 189 resultados, de los cuales 7 estudios fueron incluidos en esta revisión. Varios de los documentos revisados presentan información del ecosistema de innovación y la importancia de la aplicación de tecnologías 4.0 en startups de diversos países. Se muestran como tecnologías más utilizadas la ciberseguridad y el cloud computing, siendo estas las pioneras en el crecimiento de las startups. De igual forma, se presentan estrategias como el cluster para el desarrollo de este tipo de empresas y la utilización de entidades o instituciones que apoyan la inserción de tecnología en estas. Es necesario saber cómo utilizar la información generada, al igual que como rentabilizarla, logrando que las empresas evolucionen y se adapten a la evolución industrial.
THE LEGAL CONSEQUENCES OF UNDERAGE MARRIAGE IN THE MERARIQ CULTURE OF THE SASAK TRIBE IN MEREMBU VILLAGE, LABUAPI DISTRICT, WEST LOMBOK REGENCY
Authors: Haerani Ruslan
Published: May 2024

The culture of marriage varies from region to region, influenced by religion, customs, and community environment. One of them is the Merarik culture of the Sasak tribe in Lombok. This study aims to analyze the settlement of underage marriages and their legal consequences in the Merarik culture of the Sasak tribe in Merembu Village, West Lombok. The research method uses empirical legal methods and qualitative approaches with primary data from the research location and secondary data from reliable sources. Data collection techniques include observation, interviews, and document studies. The results showed that the process of settling underage marriages was carried out through negotiations and mediation involving village heads, religious leaders, and local communities. The legal consequences affect marital status, husband and wife, children, and property. Unregistered marriages are not recognized by the state, so the wife loses her rights if abandoned, divorced, or the husband dies. The child of the marriage only has a legal relationship with the mother and the mother's family, without a legal relationship with the father. Therefore, it is recommended that authorized institutions provide counseling on the importance of state-recognized marriages to prevent adverse effects in the future.
Currency Devaluation and Economic Growth in Nigeria
Authors: Grace Obisesan Oluwaseun
Published: May 2024

This study examined currency devaluation and economic growth in Nigeria. Specifically, the study economic growth, balance and external debt on currency devaluation in Nigeria and tracked the direction of causality between currency devaluation and real economic variables in Nigeria. The study adopted the qualitative and quantitative research design. Secondary time series data covering 1990 to 2020 were obtained in the study. Estimation methods used in the study’s analysis includes descriptive statistics, correlation analysis, ARDL Co-integration analysis, parsimonious error correction model, granger causality test and other post estimation tests. Findings from the study revealed that gross domestic product exert positive significant impact on currency devaluation captured with currency devaluation both in the short and long run; balance of trade exert positive significant impact on Nigeria currency devaluation both in the short run and insignificant positive impact in the long run; external debt exerts negative significant impact on Nigeria currency devaluation in the short run; and positive significant impact in the long run; and a unidirectional relationship exists between external debt and currency devaluation, balance of trade and currency devaluation, external debt and balance of trade respectively. Premised on these findings, the study advocated that government in collaboration with monetary agencies should seek sound measures to reduce import and encourage exports towards maintaining positive trade balance and improve economic growth; government should create and introduce economic reforms or macroeconomic policies targeted at causing friendly business environment, boost economic output and improving the performance of the economy and government and the Central Bank of Nigeria should ensure debts contracted are deployed towards encouraging investment in exportable goods and services.
Advertising and Organizational Performance: A Panacea for Economic Growth in Nigeria
Authors: A. O. Oloyede , T. Ogundele
Published: May 2024

This research examines the effect of advertising on organization's performance with references to MTN Nigeria's Ado-Ekiti retail outlets. Organizational performance was a dependent variable in the study, whereas advertising was an independent variable. The study's overall goal is to look at how advertising affects business performance, and its particular goals are to look at how advertising affects sales volume and how MTN Nigeria uses advertising to improve business performance. The study uses a quantitative technique to acquire its data. The study's population consisted of fifty-five (55) MTN Nigeria employees working at retail locations in Ado Ekiti, of whom 30 of the sample's total responses were completed and returned. The results showed that MTN Nigeria had a good brand image and had advanced in their business thanks to advertising; however, recently, they had slowed down their advertising efforts. It is recommended that regular and consistent up-to-date training on product information be given to the advertising agency so that they will have the current knowledge and skills to handle the advertisements and to ensure that product information is being stressed. The study comes to the conclusion that advertising is necessary and should be a continuous activity regardless of how successful a product or service is for a company or regardless of the edge the company has in the industry.
Sustainable Food Management: Perspectives from selected Restaurant Operators
Authors: B. Jamnani Ajay , Jamnani Jyoti
Published: May 2024

Managing food has always been one of the daunting tasks for restaurant owners due to supply and demand of restaurant eaters and the preparation that goes behind in terms of procuring the food items. This paper focusses on collecting data from fourteen selected restaurants in Belagavi city. Insights on how the restaurant owners manage their excess food and strategies they use to effectively manage their food has been studied with the help of blend of structured questionnaire and informal interview. Findings provide some strategies adopted and alternative methods implemented by restaurant owners to manage their excess food.
Perceived Thoughts and Tweets: Progression of NEP 2020
Authors: Ranjan Praveer Saket , Gnankumar P Baba , Baby M. K.
Published: May 2024

The New Education Policy (NEP) 2020 is a landmark policy that aims at overhauling the education system in India. It has met with mixed reactions from students, with some praising its ambitious goals and others expressing concerns about its implementation. This research uses social media analysis to understand students' perspectives on the NEP in its early stages of implementation. The study analysed social media posts of undergraduate students studying under the NEP in selected institutions of Karnataka. The findings of the research highlight the evolving nature of student ideas, indicating a growing emphasis on social responsibility in their thinking. The most prominent keywords extracted from the social media posts were digital literacy, gender sensitisation, social responsibility, eliminate rote learning (experiential learning), multi-disciplinary learning and extracurricular activities.
Elements of Literature Review: For writing an Effective Review Article
Authors: Moris Ekka Punit
Published: May 2024

A literature review gives an overall synopsis from the available published research related works on a particular topic. It could be theoretical, thematic, or a methodical overview to arrange the existing knowledge at one platform as a basis of present knowledge. The current paper provides a simple guideline to understand the important elements towards writing an impactful literature review article. It has both the academic as well as a practitioner implication. The outlined steps and procedure will assist a new researcher and an experienced one equally in his/her research journey to synthesize the available vast amount of literature towards a new review article writing.
Impact of IOT On Campus; Smart Student Information System In The Educational Sector
Authors: Dr. V. Vijay Anand Dr. V. Arunkumar, Dr. V. Rengarajan, , Prof. R. Swaminathan Dr. K. A. Shreenivasan, Prof. S. Thiyagarajan,
Published: May 2024

The evolution of smart technology has led to significant advancements in various aspects of urban infrastructure, including the management of educational campuses. Through the integration of comprehensive dashboards, decision-makers can access essential information related to building performance, occupancy rates, energy consumption, and maintenance needs. The study underscores the potential of smart campus management systems to optimize resource allocation, improve operational workflows, and create more responsive environments to meet the evolving needs of stakeholders within educational institutions. The usage of IoT in smart campuses, aiming to identify key trends, applications, challenges, and future directions in this domain. The proliferation of IoT technologies has sparked interest in their application within educational settings, leading to the emergence of smart campuses. By connecting physical objects and systems to the internet, IoT enables the collection, analysis, and utilization of real-time data to enhance campus efficiency, sustainability, and user experience. This systematic literature review aims to provide insights into the usage of IoT on smart campuses, shedding light on its applications, benefits, challenges, and future prospects.
Towards a Framework for Performance Management and Machine Learning in a Higher Education Institution
Authors: Dr Joel Osei-Asiamah Joyir Siram, Dr Gurmeet singh sikh, , Dr. Abhishek Tripathi Dr. Chikati Srinu, Dr. Surendar Vaddepalli,
Published: May 2024

This paper proposes a new structure for management and machine learning in higher education institutions, which is designed to improve the efficiency of an organization and the success of the students at a whole. The framework brings about the enactment of several analytical techniques, like predictive modeling and data-driven decision making, which help to make accurate strategies for planning and providing continuous improvement. Four algorithms in machine learning- Linear Regression, Decision Tree, Random Forest and Multilayer Perceptron- are compared to see if they predict important performance markers for student success, faculty productivity and institutional efficiency. The results illustrate the Multilayer Perceptron algorithm as the best performer, getting MSE of 0.018 and MAE of 0.105, while R2 score of 0.842, showing the superiority of MLP over the others. Validation studies done comparing it with base line models or related models in the field are proof that the suggested model is widely applicable among the higher education spectrum in dealing with the involved issues. The imaginable framework seems to be a prospective tool for stimulating creativity, inclusion, and eminence in academia while adding to the knowledge acquisition and achieving institute objectives.
Impact street earnings on tax avoidance
Authors: Yohana  , Pane Zulfikar Ikhsan
Published: May 2024

This study discusses the effect of street earnings on tax avoidance for two reasons. First, there is the potential for companies that always minimize tax avoidance, especially after the COVID-19 pandemic. Second, preventive actions from various parties, including independent commissioners, public accounting firms, and securities analysts who carry out street earnings-related tax avoidance activity. This study was conducted on manufacturing companies for the 2015–2020 period. This study also added an expansive test without taking two controlling variables. As a result, street earnings have a significant negative effect on tax avoidance in expansive testing, meaning recommended companies by analysts could potentially do tax avoidance. The practical implication is the role of securities analysts as recommended parties for company monitoring. The theoretical implication is that transitory items excluded increase earnings relevant in various tests, thus further studies are needed, such as the effect of street earnings on corporate governance.
Kebijakan pajak dalam perdagangan melalui sistem elektronik
Authors: Wulandari Destiny
Published: May 2024

Amidst the massive spread of digital transactions, several countries impose DST (Digital Service Tax) on the gross revenue of digital enterprises instead of on profits. However, it causes pros and cons from an international point of view. This study aims to find a policy design for DST that can accommodate the pros and the cons. This study uses a narrative literature review of 20 pieces of literatures (national and international journals and conferences/proceedings) published in 2019 – 2023. By bringing together the pros and the cons, the results show that DST is applied as a swift response to the obsolete international taxation regime. Nevertheless, international consensus is still needed to overcome retaliation and to prevent double taxation that may happen due to DST enactment. The policy designs for DST that can be considered to accommodate the pros and the cons are the implementation of a threshold to determine tax subjects covered by international consensus and the treatment of DST as income deduction in residence jurisdiction. This implies that the policy design needs to be adjusted to accommodate the pros and cons of the enactment of DST so that it can be carried out based on the applicable taxation principles.
Beyond sustainability
Authors: Hashfi Muhammad Hammam Al
Published: May 2024

The growing emphasis on environmental, social, and Governance (ESG) performance in the business landscape has triggered interest in exploring company practices beyond financial strategies, such as earnings management and tax avoidance while highlighting their role in long-term sustainability. This study examines how the complex relationships between ESG performance, earnings management, and tax avoidance contribute to comprehensive firm activities, specifically exploring the impact of a firm's commitment to ESG on its decisions regarding earnings management and tax avoidance. This study uses 60 companies over five years, between 2018 - 2022, and EViews 12 software to conduct descriptive statistics, panel models, classical assumption tests, and hypothesis testing. This study unveils a significant negative relationship between ESG performance and tax avoidance and negative relationships between ESG performance and earnings management through accruals and absolute discretion. Investors and stakeholders may have greater confidence in companies with high ESG performance, as they are less likely to engage in tax avoidance, accrual, and actual earnings management practices that could compromise financial sustainability.
The Influence of Organizational Resilience on SME Firm Performance: A Conceptual Model
Authors: Hu Yuefen , Choi Sang Long , Tan Shen Kian
Published: May 2024

SMEs’ performance has been affected due to the pandemic situation, and managers should pay attention to the changing external environment and adjust their business strategies. For long-term business sustainability, organizational resilience is nevertheless an important factor that enables SME businesses to mitigate the disruption caused by the innate uncertainty presented in the environment. This paper extends the research on the development of organizational resilience in the field of business management by doing a complete literature review and proposing a link between organizational resilience and firm performance. The findings of this study indicate that there is a considerable association between organizational resilience and firm performance. The proposed conceptual framework will make significant contributions to future studies.
Magdalena More’s Complaint
Authors: Köstlbauer Josef , Gordon Scott Paul
Published: May 2024

In a remarkable 1784 letter, Magdalena More (ca. 1731–1820) exposes the complexities of enslavement in Bethlehem, Pennsylvania. Magdalena More was sent to Bethlehem enslaved in 1747, was manumitted in the 1750s, and died there in 1820. Her husband, Andrew, remained enslaved from his arrival in Bethlehem in 1746 until his death in 1779. Her letter, published here for the first time, criticizes Moravian authorities for compelling her enslaved husband to pay rent and for neglecting other obligations they had to him.
The Effect of Prenatal Yoga on Changing Sleep Quality Among Third Trimester Primigravida in Posyandu Mawar 19 Batam City
Authors: Susanti Susanti , Hassan Hafizah Che , Aljaberi Musheer Abdulwahid
Published: May 2024

During the third trimester of pregnancy, it is estimated that over 75% of women experience sleep difficulties. Preterm labour, low birth weight, blood pressure issues, decreased glucose tolerance, and depression during and after pregnancy are all direct outcomes that can be directly attributed to sleeping conditions that are of poor quality. This study examines the impact of practising prenatal yoga on the quality of sleep experienced by Primigravida women in the third trimester of pregnancy. Methods: This study includes a control group design and is a quasi-experimental study. This research was carried out in Posyandu Mawar 19 in Batam City. The samples for this study consisted of sixty pregnant women between the ages of 28 and 32 weeks along in their pregnancies. These women were split into two groups: thirty individuals were assigned to the intervention group, which received prenatal yoga four times every two weeks, and thirty individuals were assigned to the control group, which consisted of pregnant women who went to their regular antenatal check-up appointments as they normally would. The results of this study were analyzed using the purposive sampling technique. The data was analyzed using the Wilcoxon test (p < 0.05). The statistical test findings indicate that the control group (p-value 0.001 <0.05) and intervention (p-value 0.001 <0.05) both exhibited a significant difference. The conclusion can be drawn from this is that there is a substantial change in sleep quality before and after the intervention. Prenatal yoga has the potential to enhance the quality of sleep experienced by Primigravida women who are in their third trimester of pregnancy.
Modelling and Docking studies of Endothelin receptors ( PAH Inducing proteins) with Bosenten Monohydrate
Authors: Nagapatla Udaya Kumar. , Sheik Masuma. , L Roopesh Roshan. , Bathala Shravani Yadav. , Bukke Mukesh Naik. , Kanugonda Himani. , Podduturi Asia Bhanu.
Published: May 2024

Pulmonary arterial hypertension (PAH) is a serious disease of pulmonary arteries. When Pulmonary Arterial Hypertension (PAH) develops, blood flow through the pulmonary arteries is restricted and the right side of the heart is put under increasing strain to pump blood through to the lungs. The different changes in the blood vessels raise the pressure and increase the resistance to blood flow through the lungs, making it harder for the heart to pump blood through the lungs. Over time, due to the additional strain, the heart begins to work less effectively and eventually, the right heart can fail (this is known as 'right ventricular failure'). Pulmonary arterial hypertension (PAH) is relatively rare. It is estimated that there are about 30-50 people with PAH for every million of the population. While Pulmonary Arterial Hypertension (PAH) can occur at any age, it is more common in women in their childbearing years and the average age of diagnosis is 36. The exact cause of pulmonary arterial hypertension (PAH) remains unknown. In recent years research has focused particularly on the role of three specific substances that are produced in these cells: prostacyclin, nitric oxide and endothelin. These three agents work together to help the blood to flow smoothly through the heart and lungs and it is thought that an imbalance in levels of one or more of these substances contributes to the development of conditions such as Pulmonary Arterial Hypertension (PAH). This leads to the progressive changes in the vessels and the subsequent rise in pressure. This area of research has led to the development of specific treatments for Pulmonary Arterial Hypertension (PAH).
Evidence for the use of atropine to control myopia in children
Authors: Costa Arthur , Brito Larissa , Angelo Vitória , Lúcio Ana Silvia , Deininger Layza , Rodrigues Luiza
Published: May 2024

To describe the effectiveness of using atropine as a method of controlling the progression of myopia in children. This is a systematic review study of literature, which search strategies in the Biblioteca Virtual em Saúde (BVS) and PubMed, through different combinations of the descriptors “Myopia”, “Control”, “Children” and “Atropine ” in the 2020-2023 timeframe. After selecting the inclusion and exclusion criteria, 30 articles compose the sample corpus. Atropine concentration is directly related to efficacy, with higher doses being more effective, however, also is associated with the appearance of adverse effects, especially photophobia. The most used dose is 0.01%, which presents positive results in control and fewer side effects; most of these studies involve the Asian population. There is a variation in results between populations, due to the different level of pigment in the iris, in addition to sociocultural differences between ethnicities. The lack of intervention can result in complications, with an increased risk related to the degree among children, and is not reduced with optical correction alone. The use of atropine is promising for controlling myopia in children, however it must be tested in association with other control methods and in different populations, so that the treatment is individualized and carried out in a way that presents results, in addition to reducing complications related to refractive disorder.
Health Implications Related to Electronic Smoking Devices (ESDs): An Integrative Review
Authors: Reis Carmelia Matos Santiago , Oliveira Nathan Pires de , Machado Mateus Junqueira , Filho Eugênio Gaudino de Mendonça Reis
Published: May 2024

Electronic Electronic Smoking Devices (EDFs), such as electronic cigarettes or vaping, have gained significant popularity in recent years as a potentially less harmful alternative to conventional tobacco use. Given this scenario, this integrative review aimed to analyze scientific production, in order to evaluate its effects on the human body, health implications and its potential as a therapy against smoking. An integrative literature review was used as a method, based on a search for articles in the PubMed, SciELO, VHL/LILACS, CAFe CAPES, UMANE and Health System Evidence databases. An analysis of 49 studies was carried out that address the use of DEFs, addressing their effects on human health. It was found that there is evidence that electronic cigarettes with higher nicotine concentrations can increase the frequency and intensity of smoking, especially among young people, contradicting the notion that they reduce dependence. Additionally, concerns are emerging about the damage vaporized liquids can cause to the lungs, with studies indicating that components such as solvents and flavorings can be harmful to lung health.
Can the use of phytase in feed improve the performance and health of broiler chickens?
Authors: Lobato Gledysonn Bruno Vieira , Lima Adiel Vieira de , Ramalho de Lima Matheus , Costa Fernando Guilherme Perazzo , Vieira Danilo Vargas Gonçalves , Cavalcante Danilo Teixeira , Nascimento Carlos Henrique do , Souza Paloma Eduarda Lopes de , Assunção Marcos Aurélio Victor de , Gomes Gilson Alexandre
Published: May 2024

This study aimed to evaluate the effect of phytase supplementation on feeds with reduced nutritional calcium and phosphorus on broiler chickens from 1 to 49 days of age. Chickens fed five experimental diets distributed in a completely randomized design, with eleven replicates of 20 chickens each, were used for evaluating performance, bone quality, and serum mineral levels. The diets consisted of one positive control (PC); one negative control (NC), with reduced levels of available phosphorus and calcium; and four diets consisting of NC feed supplemented with phytase at levels 0, 500, 1000, or 1500 U/kg. Supplementation with 1000 FU/kg of phytase in diets based on corn, and soybean meal is ideal for obtaining excellent performance and bird welfare results reducing nutrient excretion and improving digestion and absorption of nutrients by the animal.
Leptin in the treatment of lipodystrophy due to type 1 diabetes mellitus: integrative review
Authors: Castro Lígia Quintino de , Santarosa Yasmim , Roque Mariana , Brabo Sophia , Matsuda Maria Eduarda , Yoshida Isabela , Berti Maria Vitória , Brandão Vagner , Doca Heloisa , Chagas Eduardo
Published: May 2024

Objective: To analyze the benefits of treatment with Recombinant Human Leptin in areas presenting Lipodystrophy and its impacts on serum levels of Glycemia and Glycated Hemoglobin. Methods: This is an integrative review, in which data collection was conducted in the PubMed database. Twelve articles were selected from the period 2002 to 2020. Results: Treatment of Lipodystrophy through Recombinant Human Leptin has been studied over the years to prevent and delay the onset of this alteration. Leptin replacement is performed in individuals with Lipodystrophy. Administration of this hormone attenuated hypoleptinemia, and consequently moderated adipose tissue degradation and glycemic control, resulting in improved insulin resistance. Conclusion: It is concluded that treatment with leptin directly influences the improvement of clinical and laboratory signs of Lipodystrophy, preventing rapid progression of adipose tissue degradation and glycemic imbalance, as well as reducing levels of Glycated Hemoglobin.
Accuracy of methods for tracking anxiety and depression symptoms in childrens and adolescentes: integrative review
Authors: Fabi Julia Karoline Viana , Laraya Larissa Matsumoto , Gerardini Maria Eduarda , Guimarães Maria Laura Vieira Martins , Righeto Mariana Godoi , Simões Renata Turquino , Soares Vitória Ribeiro , Doca Heloisa Helou , Chagas Eduardo Federighi Baisi
Published: May 2024

Objective: This integrative review article’s purpose is to compare the accuracy tracking methods for anxiety and depression symptoms in children and adolescentes. Methods: Studies that investigate the accuracy of diagnosis methods for anxiety and depression in children and adolescents were reviewed, including a variety of questionnaires and psychometric properties (specificity, sensibility and under the curve area) compared to the golden standard. Results: The results highlights that some questionnaires, such as SCARED and RCADS, presents sensibility and specificity appropriate for diagnosis (AUC= 0,9; 0,98 and 0,72; 0,82, respectively). However, other scales presented mixed results, indicating the necessity of further research to have a better rating of their accuracy. Conclusion: Comprehending the challenges of an accurate diagnosis for anxiety and depression in children and adolescents is essential to improve the treatment and intervention approaches. This integrative review emphasizes the significance of research about psychometric data for more diagnosis with accuracy and reliability.
Social isolation, social networks between the elderly and COVID-19
Authors: Callado Luiza Rosa Bezerra , Mathes Faustino Andrea
Published: May 2024

The present work seeks to answer the following question: "How did the Covid-19 union impact the social networks of the elderly in the Federal District?". The theoretical methodological proposal to be adopted in this study is a mixed approach, of the transversal type and with data analysis of the concomitant triangulation type. Among the 19 elderly people studied, there was a lot of suffering regarding the loss of the routine of contact with these networks during the Covid-19 union, especially when it comes to family networks.
Hidrogeomorfometria e análise de cobertura do solo da microbacia Tia Nilza, município de Alta Floresta D’Oeste, Amazônia Ocidental, Brasil
Authors: Miranda Joquebede dos Santos , Oliveira Cristiane de Jesus , Silva Bruno Moraes da , Oliveira Bruna Barbosa de , Fulan João Ânderson , Stachiw Rosalvo , Barboza Everton , Ferreira Karoline Ruiz , Rodrigues Antônio Augusto Marques , Cavalheiro Wanderson Cleiton Schmidt , Macedo Rodrigo Santana , Rocha Karen Janones da , Vendruscolo Jhony
Published: May 2024

O planejamento de uso e ocupação do solo a partir do conhecimento das características da paisagem é essencial para orientar as atividades antrópicas e mitigar os impactos aos solos e corpos hídricos, rumo ao desenvolvimento sustentável. O objetivo dessa pesquisa foi disponibilizar informações sobre as características hidrogeomorfométricas e a dinâmica da cobertura do solo da microbacia Tia Nilza, Amazônia Ocidental. As informações foram obtidas por sensoriamento remoto, técnicas de geoprocessamento e equações. As imagens da cobertura do solo foram adquiridas do MapBiomas (1985, 1998, 2008 e 2022). A microbacia tem área de 7,47 km2, perímetro de 14,57 km, forma alongada, predomínio de relevo ondulado (49,80%) e altitude entre 195 a 512 m. A rede de drenagem apresenta 29,08 km, com padrão dendrítico de 4ª ordem, 101 nascentes, 13,52 nascentes km-2, densidade de drenagem de 3,89 km km-2, coeficiente de manutenção de 256,9 m2 m-1, canal principal reto e tempo de concentração de 0,83 h. Em 1985 a área de floresta nativa ocupava 89,96% da área da microbacia e 89,84% na zona ripária. Ao longo dos anos ocorreu o avanço da pecuária em ambas regiões, alcançando em 2022 aproximadamente 79,79% da microbacia e 75,94% da zona ripária. Portanto, as características hidrogeomorfométricas denotam potencial para o desenvolvimento de atividades agropecuárias, porém, os recursos hídricos da região estão comprometidos pelo avanço excessivo da pecuária na microbacia e pela supressão da vegetação florestal na zona ripária. Torna-se necessário a adoção de estratégias integradas para mitigar a pressão das atividades antrópicas sobre os recursos naturais.
PEENSA®: validação de aplicativo móvel como ferramenta estratégica de ensino obstétrico perioperatório
Authors: Cunha Eunice Lara dos Santos , Lima Anderson Bentes de , Freitas Jofre Jacob da Silva
Published: May 2024

A correta assistência obstétrica, no manejo e cuidado perioperatório são fatores determinantes para redução de morbimortalidade materna. No âmbito do ensino superior em saúde, houve nas últimas décadas à incorporação de tecnologias digitais aplicadas ao processo de ensino e aprendizagem concomitante aos avanços cirúrgicos obstétricos. O presente trabalho tem por objetivo apresentar o processo de validação do aplicativo PEENSA® no ensino obstétrico perioperatório. O estudo realizado de abordagem quantitativa e método transversal, foi conduzido com 23 participantes, dos quais 07 foram professores especialistas em obstetrícia e 16 acadêmicos do curso de enfermagem de uma Universidade no interior do estado do Pará. O processo avaliativo compreendeu o julgamento analítico quanto à usabilidade do aplicativo. Para a análise dos resultados obtidos utilizou-se cálculos estatísticos a partir da escala psicométrica de Likert, onde as variáveis utilizadas no estudo foram analisadas por meio do coeficiente de Alfa de Cronbach. Sobre os resultados finais, na avaliação do grau de confiabilidade, foi levado em consideração os valores de alfa de Cronbach para os dois grupos de participantes, desta a forma, a média dos grupos participantes da pesquisa não manifestou diferenças estatísticas consideráveis. Os valores foram de 0.825 (avaliação discente) a 0,858 (avaliação docente) com a obtenção da média geral de 0,842, em um escore que varia de 0 a 1, o resultado apresentado demonstra “Alta Confiabilidade”. Conclui-se que o aplicativo “PEENSA” é um produto que pode ser utilizado nas instituições de ensino superior em saúde como ferramenta estratégica de ensino cirúrgico obstétrico perioperatório. Espera-se que a experiência e referência desta pesquisa sirva como incentivo à construção de novas tecnologias inovadoras destinadas ao ensino na área da saúde.