bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Penggunaan Video Animasi Berbantuan E-Book Terhadap Keterampilan Menulis Teks Eksplanasi Siswa Kelas V Sekolah Dasar
Authors: Muzaki Tri Fahmi , Iswara Prana Dwija , Djuanda Dadan
Published: February 2025

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan video animasi berbantuan e-book terhadap keterampilan menulis teks eksplanasi siswa kelas V sekolah dasar. Penelitian ini menggunakan pendekatan kuantitatif dengan model kuasi eksperimen. Desain penelitian ini menggunakan desain Nonequivalent Control Group , yang melibatkan pengajuan pretest sebelum treatment dan postest setelah treatment pada kedua kelompok. Populasi pada penelitian ini yaitu seluruh siswa kelas V di kecamatan kesambi kota cirebon. Teknik pengambilan sample menggunakan purposive sampling dengan jumlah sampel 29 siswa kelas V A SD Negeri Kesambi Dalam 3 dan 29 siswa kelas V B SD Negeri Kesambi Dalam 3 Kota Cirebon. Hasil yang didapatkan pada analisis data pertama menunjukan terdapat pengaruh yang signifikan terhadap keterampilan menulis teks eksplanasi baik yang menggunakan video animasi berbantuan e-book maupun yang tidak. Hasil analisis lanjutan menunjukkan bahwa pembelajaran yang menggunakan video animasi berbantuan e-book pada materi teks eksplanasi lebih menghasilkan hasil belajar yang lebih baik. Lalu analisis selanjutnya melihat perbandingan hasil belajar antara kedua kelas dan didapatkan hasil yang signifikan pada perbedaan hasil belajar, hasil perhitungan Effect Size juga menunjukkan terdapat perbedaan pengaruh yang besar maka dapat disimpulkan  bahwa penggunaan video animasi berbantuan e-book memilki pengaruh terhadap keterampilan menulis teks eksplanasi dan hasil belajar kelas yang menggunakan video animasi berbantuan e-book relatif lebih tinggi dibandingkan kelas yang tidak menggunakan.
Pengaruh Card Sort Berbantuan Video Animasi Terhadap Pemahaman Siswa Kelas IV Materi Kerajaan di IndonesiaPengaruh Card Sort Berbantuan Video Animasi Terhadap Pemahaman Siswa Kelas IV Materi Kerajaan di Indonesia
Authors: Suwarno Ardhio Farzha Putra Pratama , Gusrayani Diah , Hanifah Nurdinah
Published: February 2025

Pendidikan menjadikan manusia untuk dapat berkembang lebih baik. Kurangnya kualitas pemahaman siswa dalam materi kerajaan di Indonesia yang salah satunya disebabkan pembelajaran yang kurang variatif. Maka dalam permasalahan ini, digunakan media pembelajaran Card Sort berbantuan video animasi dengan tujuan untuk membantu meningkatkan pemahaman siswa. Penelitian ini bertujuan untuk mengetahui pengaruh yang di hasilkan dari penerapan media pembelajaran Card Sort berbantuan video animasi pada siswa kelas IV materi kerajaan di Indonesia. Pendekatan yang digunakan yaitu pendekatan kuantitatif dengan metode penelitian kuasi eksperimen dan desain Non-equivalent Control Group Design. Jumlah partisipan yaitu 60 siswa dari dua sekolah yang berada di kecamatan Sumedang Utara. Data yang telah didapat diolah serta dianalisis untuk ditarik kesimpulan. Hasil penelitian menunjukkan bahwa : 1) Terdapat pengaruh yang signifikan pada pembelajaran di kelompok eksperimen. 2) Terdapat pengaruh signifikan pada pembelajaran di kelompok kontrol. 3) Terdapat perbedaan peningkatan pemahaman siswa pada kelompok eksperimen dan kelompok kontrol. Hasil rata-rata kelompok eksperimen lebih tinggi sehingga dikatakan pembelajaran lebih baik ketika menggunakan media Card Sort berbantuan video animasi.
Pengaruh Teman Sebaya dan Lingkungan Terhadap Minat Anak dalam Pembelajaran di MIN 18 HSU
Authors: Hamli Haji , Hermina Dina , Huda Nuril
Published: February 2025

Minat siswa dalam pembelajaran merupakan aspek krusial dalam proses belajar mengajar. Siswa dengan minat belajar yang tinggi dapat meningkatkan kualitas dan hasil pembelajaran, sementara minat belajar yang rendah dapat menurunkan kualitas dan berdampak negatif pada hasil belajar. Judul: Penelitian ini bertujuan untuk mengkaji pengaruh teman sebaya dan lingkungan terhadap minat belajar anak di MIN 18 HSU. Minat belajar anak adalah faktor penting yang mempengaruhi prestasi akademik dan perkembangan pendidikan mereka. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang diberikan kepada 100 siswa MIN 18 HSU yang dipilih secara acak. Hasil penelitian menunjukkan bahwa teman sebaya dan lingkungan memiliki pengaruh signifikan terhadap minat belajar anak. Teman sebaya berfungsi sebagai motivator dan sumber dukungan, sedangkan lingkungan yang kondusif, baik di rumah maupun di sekolah, secara signifikan meningkatkan minat belajar anak. Analisis regresi menunjukkan bahwa teman sebaya dan lingkungan memberikan kontribusi positif terhadap minat belajar dengan koefisien determinasi sebesar 0,65. Berdasarkan temuan ini, disarankan agar sekolah dan orang tua bekerja sama dalam menciptakan lingkungan belajar yang positif dan mendukung interaksi sosial yang konstruktif di antara anak-anak.
Navigating the challenges of ESG communication on social media
Authors: Casalegno Cecilia , Chiaudano Valentina , Tamiazzo Mattia , Kitchen Philip J.
Published: February 2025

The paper investigates the challenges for effectively communicating corporate Environmental, Social, and Governance (ESG) initiatives on social media. As stakeholder expectations regarding ESG transparency increase, it has become critical to communicate these efforts to various stakeholders, including investors, consumers, employees, and regulators. The study emphasises the challenge of finding the right balance in corporate sustainability communication, as under and over-communication can have negative consequences. Over-communication can lead to accusations of greenwashing, while under-communication can create perceptions of negligence. This research uses a multiple case study approach to analyse the ESG communication practices of top global brands listed in the 2024 Global RepTrak® 100, employing Leximancer, a content analysis tool, to identify key themes and insights. The findings highlight successful communication strategies for promoting stakeholder engagement and upholding corporate reputation in an increasingly digital and interconnected environment. The study contributes to the literature on sustainability communication by offering updated strategies for effective ESG communication, aiding companies in navigating the challenges posed by the digital age.
Demographic aging: challenges and opportunities for ecological transition
Authors: Lazzarini Guido , Lucia Maria Giuseppina
Published: February 2025

The literature on the ecological transition often overlooks the relationship with demographic aging. Thus, it is crucial to address this issue because achieving sustainability requires not only environmental regeneration but also the inclusion of the elderly, who currently represent a significant segment of the global population. In the light of these changes, sustainability goals must consider challenges posed by an aging population within ecological transition policies. This paper aims to examine how social policies and environmental programs can be integrated to meet the needs of an aging demographic while fostering sustainability. To tackle these themes, we will analyse the specific challenges related to demographic aging in the context of the ecological transition, followed by the discussion on the opportunities that the elderly can provide.
SIMONE DE BEAUVOIR, LEITORA DE NIETZSCHE: A VONTADE DE PODER DESDE A PERSPECTIVA DA MORAL EXISTENCIALISTA
Authors: Barbosa Andrade Josiana
Published: February 2025

A fim de explicitar um aspecto singular da relação filósofica de Simone de Beauvoir para com Nietzsche, este estudo busca elaborar um possível desenvolvimento da crítica da filósofa – que ela apresentou somente uma indicação, em Le Théâtre existentialiste [1947] e em Por uma moral da ambiguidade [1947] – à doutrina da vontade de poder do filósofo, cujo cerne seria o de que essa doutrina reflete e expressa um solipsismo existencial. Essa crítica, por diferentes razões, permanecia em estado de velamento, sendo pouco reconhecida pelos estudiosos e estudiosas de ambas as filosofias, de modo que este estudo visa, por consequência, criar um ponto de partida para novas discussões a respeito da recepção beauvoiriana de Nietzsche.
MÉTODO E NATUREZA HUMANA NAS PRIMEIRAS ORAÇÕES DE VICO: UMA PERSPECTIVA DE PLURALIDADE METODOLÓGICA
Authors: Rosa Marcelo Lopes
Published: February 2025

O objetivo principal deste artigo é apresentar a evolução que a relação entre o método e a ordem da natureza humana percorreu nas primeiras orações de Vico, a qual resultará em uma crítica à reivindicação moderna por uma universalidade metodológica. Assim, desde a Primeira Oração, é possível perceber que a atenção de Vico à ordem das coisas resulta na proposta de adequação entre método e objeto, evitando um método único diante da pluralidade de dificuldades epistêmicas. Dessa maneira, sua proposta de um método de estudos, claramente oposto àquele de Port Royal, será o ápice do desenvolvimento de uma reprodução sintética ou artificial de uma ordem natural, que ao longo das primeiras orações foi desdobrado a partir da compreensão de uma natureza racional consoante ao seu entendimento sobre as etapas do desenvolvimento da mente humana e o compromisso ético e político do sábio.
EPISTEMICÍDO E PRODUÇÃO DE SUBJETIVIDADE NA INSTAURAÇÃO DE UMA ECONOMIA POLÍTICA GLOBAL
Authors: Marques de Carvalho Márcio
Published: February 2025

Este artigo busca investigar a relação entre capitalismo, epistemicído e produção de subjetividade. O epistemicídio foi um fator determinante no colonialismo para a instauração da lógica capitalista em escala global, legitimando a dominação social a partir da hegemonia do pensamento eurocêntrico. A subjetividade será abordada desde seu aspecto interpessoal e transversal, isto é, permeada também por forças econômicas, institucionais e culturais que forjam identidades de modo a sustentar a ordem capitalista. O capitalismo opera na produção da subjetividade da sociedade contemporânea como um sistema semiótico modelizante através da qual se articula o poder, sustentando a economia política.
O IMPERATIVO EMOCIONAL SOB A HIPÓTESE DOS MARCADORES SOMÁTICOS E SUA RAMIFICAÇÃO SOMÁTICO-BIOLÓGICA NA REGULAÇÃO DA TOMADA DE DECISÃO NO ERRO DE DESCARTES
Authors: Gomes Matheus dos Reis
Published: February 2025

Neste artigo, buscamos descrever o papel crucial da hipótese dos marcadores somáticos (HMS) na interação entre o que denominamos de ‘imperativo emocional’ e a ingerência da razão durante o processo de tomada de decisão na obra Descartes’ Error: Emotion, Reason, and the Human Brain, de António Damásio. Primeiramente, examinamos a interação entre raciocínio, emoções e ação humana, com ênfase nos processos cognitivos subjacentes à tomada de decisão. Em seguida, exploramos a influência dos fatores emocionais e biológicos na HMS, indo além da análise de custo-benefício, destacando a relevância da memória e das representações mentais no processo decisório. Posteriormente, abordamos a influência da HMS, emoções e sentimentos em decisões, especialmente em cenários de risco e recompensa imediata, enfatizando a necessidade de considerar implicações imediatas e futuras. A seguir, investigamos os marcadores somáticos em termos neurais, discutindo se são inatos ou adquiridos e sua influência no comportamento social e em lesões cerebrais. Por fim, analisamos a relação entre processos cerebrais, como os córtices pré-frontais, e a interpretação de sensações corporais, respostas emocionais e tomada de decisões, acentuando a importância dessas regiões na assimilação dos marcadores somáticos e sua influência em pensamentos, percepções e comportamentos. Concluímos que a HMS é vista como um mecanismo biológico que integra informações emocionais e cognitivas, moldando avaliações e escolhas.
O CAMPO COMO PARADIGMA BIOPOLÍTICO DO MUNDO MODERNO: UM DIÁLOGO COM HANNAH ARENDT E GIORGIO AGAMBEN
Authors: Soares Paloma Custódio , Dias Lucas Barreto
Published: February 2025

Este artigo busca, a partir da visão de Hannah Arendt e Giorgio Agamben, compreender os conceitos de modernidade e campo. Para tanto, partimos da interpretação agambeniana de que seria possível traçar uma distinção conceitual entre os termos gregos zoé e bíos, isto é, entre a vida natural e a vida política. Essa perspectiva teórica auxilia a fundamentar as compreensões da modernidade realizadas tanto por Arendt quanto por Agamben, posto que ambos percebem nesse período o advento de uma indistinção entre o que é do âmbito público e do privado, subvertendo a diferença entre vida natural e vida política e, junto a isso, levando tanto a uma decadência da esfera pública quanto a uma reconfiguração da esfera privada. A confusão e esvaziamento destes dois âmbitos da existência proporcionará que governos totalitários se utilizem da vida nua, para Agamben, e da promoção do animal laborans, segundo Arendt, como forma de manutenção do seu próprio domínio na contemporaneidade. Seguindo a interpretação de Agamben, a esta estratégia se denomina biopolítica, isto é, uma política sobre a vida das populações. Este trabalho tem como objetivo definir o campo como condicionado pela modernidade europeia a partir do uso da vida nua como centro do poder soberano, fazendo uma relação com o conceito de animal laborans, de Hannah Arendt. Para isto, será realizada uma pesquisa bibliográfica a partir, principalmente, de duas obras: A condição humana, de Hannah Arendt, e O poder soberano e a vida nua I, de Giorgio Agamben.
UMA STORYTELLING A PARTIR DE HANNAH ARENDT
Authors: Costa Cecília Pereira da
Published: February 2025

Este artigo científico tem como objetivo explicar como Hannah Arendt tentou compreender os eventos de sua época, a ruptura do fio da tradição entre o passado e o futuro. Assim, segundo Hannah Arendt, uma das abordagens que ela utilizou para compreender foi contar "histórias" e narrar fatos, se distanciando dos moldes clássicos e propondo uma metodologia de um modo não-convencional. A partir disso, Arendt empreende uma tentativa hermenêutica em refletir sobre a experiência dos homens, utilizando narrativas capazes de nos mostrar como os homens foram afetados pelo mundo e como o mundo foi influenciado por essas pessoas.
NEGRITUDE SEM IDENTIDADE: SOBRE AS NARRATIVAS SINGULARES DAS PESSOAS NEGRAS
Authors: Araújo Jordânia
Published: February 2025

Érico Andrade em sua obra Negritude sem Identidade realiza uma análise profunda da temática da identidade, empregando ferramentas do discurso filosófico, da narrativa autobiográfica e da psicanálise. De forma crítica, aborda a tradição filosófica, não excluindo-a, mas utilizando-a para fundamentar sua posição. O autor destaca o conceito de branquitude, explorando o papel crucial da filosofia na sua construção e examina como a identidade negra foi moldada por um projeto da modernidade. Ele está completamente ciente de que o discurso filosófico, nesse contexto, contribui para a consolidação de um parâmetro de valor vinculado às identidades, com a brancura representando a humanidade, enquanto a negritude é relegada a um lugar de exclusão.
"A CADEIRA DE TRÊS DE RODAS DE EPICURO" DE NORMAN WENTWORTH DEWITT
Authors: Santos Rogério Lopes dos
Published: February 2025

Tradução do artigo de Norman Wentworth DeWitt intitulado "Epicurus’ Three-Wheeled Chair", CLASSICAL PHILOLOGY, com permissão da University of Chicago Press.
ELEMENTOS DA RECEPÇÃO DA CRÍTICA KANTIANA NO IDEALISMO ALEMÃO
Authors: Santana Diogo Carrerette
Published: February 2025

In response to David Hume's skeptical challenge, Kant through his “Critical Philosophy” changed the axis of the “doctrine of knowledge”, from external reality, to the “conditions of possibility for experience”. He uses this conceptual element in order to constitute an idea of ​​objectivity that is more advanced than previous “metaphysical rationalism”, especially related to the notion of “representation”. As a result, the apprehended phenomenon corresponds to the object of critical knowledge and the thing-in-itself, given as external to cognition, is taken as unknowable. But with this, the subsequent philosophical scene was left to ask itself: since the data of cognition are “mental phenomena” (and through them, the conditions of possibility of the subject) the domain proper to knowledge, how can it be certain of corresponding to the object and satisfy the demand for scientific knowledge? From this problematic nexus Reinhold, Fichte and others searched to expose the scientific character of philosophical knowledge, based on the contributions of Kant's critical project, as others tried to, once and for all, dissuade philosophy from the idea of ​​manifesting itself as science.
LEO STRAUSS E O DIREITO NATURAL COMO UMA ONTOLOGIA
Authors: Mendes Elvis de Oliveira
Published: February 2025

A hipótese interpretativa lançada nesse estudo, é a de que a proposta de Strauss de “retorno” aos antigos deve ser compreendida como um retorno à ontologia, enquanto uma busca de caráter investigativo (zetético) das essências e do sentido mesmo do Ser das coisas, entre elas, as coisas políticas. Tentarei mostrar que o resgate do direito natural clássico se trata de uma reconstrução da ontologia fundamental encontrada nos pensadores antigos. Concluo que de acordo com Strauss, essa ontologia deve ser compreendida como a própria condição ou razão de ser do modo de vida filosófico, enquanto uma visão privilegiada acerca do Ser e da natureza das coisas, cujo uma visão presa ao espírito do tempo e à mera historicidade não é capaz de captar.
Potential Natural Enemy of The Pest Brontispa longissima Gestro on Coconut Plants in North Minahasa District
Authors: Caecillia Sajangati Fikka , Salaki Christina L. , A. N. Pinaria Betsy
Published: February 2025

Inhibiting factors in efforts to increase coconut production in Indonesia include pest and disease attacks. One type of pest that attacks coconut plants is Brontispa longissima Getro. The coconut leaf beetle Brontispa longissima is one of the main pests that attacks almost all stages of coconut growth and can cause up to 40% leaf damage. Damage to the leaves will result in a loss of coconut production of up to 50%. The research aims to determine the potential natural enemies of the pest Brontispa longissima. The research was conducted in 3 villages in North Minahasa Regency. The population of each stage of development of Brontispa longissima varies with the average population of larval development being 43.68% followed by pupae 24.24%, imago 16.17% and the lowest population namely eggs 15.91%, with the natural enemy found being the pupal parasitoid Tetrastichus brontispae (Hymenoptera: Eulophidae), the entomopathogenic fungus Metarhizium anisopliae, and predators cocopet Celisoches morio (Dermaptera: Celisochidae). The most common natural enemy found is the cocopet C morio.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL, DAN KECERDASAN SOSIAL TERHADAP PEMAHAMAN AKUNTANSI
Authors: Andriani Rina - , Yulis Yul emri , Ammar Zul
Published: February 2025

The  purpose of this research is to determine the effect of emotional intelligence, intellectual intelligence, spiritual intelligence and social intelligence on understanding accounting. This study is an empirical study conducted on students of accounting study program, islamic university of kuantan singingi.               The design of this study is causal associative research (causal relations). the data used in this study are quantitative data. the population and sample in this study were students of accounting study program in the seventh semester of the year 2014 Islamic university of kuantan singingi. Sampling is done through purposive sampling. data obtained through questionnaires. Data analysis using multiple linear regresion and independent sample T test with the help of SPSS version 20.00 software.                  The results showed that emotional intelligence had a significant effect on accounting understanding with a significant P of 0.0005, intellectual intelligence had a significant effect on accounting understanding with a significant p of 0.000, spiritual intelligence had a significant effect on accounting understanding with a significant 0.038. and social intelligence has a significant effect on accounting understanding with a significant p of 0.042.
PENGARUH KEAHLIAN, INDEPENDENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empris pada Aparat Inspektorat Kabupaten Kuantan Singingi)
Authors: Muslim Muslim , Andriani Rina , Ammar Zul
Published: February 2025

This study aimed to analyze the effect of skill, independence, and auditor ethics on audit quality in Kuantan Singingi District Inspectorate Apparatus.
The population used in this study is are all Civil Servants (PNS) who work in the Kuantan Singingi District Government Inspectorate. The sampling method used in this research is by census. The data of the research were obtained from the questionnaire (primary). This study uses a type of quantitative approach and uses a type of causality. The analysis used is multiple linear regression analysis with t test and coefficient of determination.
Partially result of research that is skill has a significant effect on audit quality,this result is proven with the significant value which is less than 5% (0,049<0,05), While ethic has no significant effect on audit quality, this result is proven with the significant value which is greater than 5% (0.001 <0.05), While ethic has no significant effect on audit quality, this result is proven with the significant value which is greater than 5% (0,108>0,05). Based on determination coefficient analysis (R2), 44,7% variable of audit quality were influenced by Expertise, Independence and Ethics variable, and the rest 55.3% were influenced by other factors not examined in this study.
ANALISIS PENGENDALIAN BIAYA PRODUKSI SEBAGAI SUATUUSAHA UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. DUTAPALMA NUSANTARA-PKS SEI. KUKO
Authors: Damanik Nuhlili , Yulis Yul Emri , Irwan Muhammad
Published: February 2025

Abstract
This study aims to analyze the control of production costs to increase production cost efficiency in PT. Dutapalma Nusantara-PKS Sei. Kuko period 2018. The research method used is descriptive method. This type of research data is qualitative data and quantitative data. The data source of this research is primary data and secondary data. Data collection techniques used were interviews and documentation. Data analysis technique used as an analysis tool for controlling production costs to improve production cost efficiency is to use standard costs.
Research results from the data obtained that the control of production costs to improve the efficiency of production costs of PT. Dutapalma Nusantara-PKS Sei. Kuko is based on the results of a standard cost calculation that is already efficient, but the direct labor and factory overhead is not good because the realization exceeds the budget.
 
Keywords: Standard Costs, Direct Raw Material Costs, Direct Labor Costs,    Factory Overhead Costs.
Abstrak
Penelitian ini bertujuan untuk menganalisis pengendalian biaya produksi untuk menigkatkan efisien biaya produksi yang ada di PT. Dutapalma Nusantara-PKS Sei.Kuko periode 2018.Metode penelitian yang digunakan yaitu metode diskriptif.Jenis data penelitian ini adalah data kualitatif dan data kuantitatif.Sumber data penelitian ini adalah data primer dan data sekunder.Teknik pengumpulan data yang digunakan yaitu wawancara dan dokumentasi.Teknik analisa data yang digunakan sebagai alat analisis pengendalian biaya produksi untuk meningkatkan efisien biaya produksi yaitu menggunakan biaya standar.
Hasil penelitian dari data yang diperoleh bahwa pengendalian biaya produksi untuk meningkatkan efisiensi biaya produksi PT. Dutapalma Nusantara-PKS Sei.Kuko berdasarkan hasil dari perhitungan biaya standar yaitu sudah efisien, namun pada tenaga kerja langsung dan overhead pabrik belum baik karena realisasi melebihi anggaran.
 
Kata kunci: Biaya Standar, Biaya Bahan Baku Langsung, Biaya Tenaga Kerja Langsung, Biaya Overhead Pabrik
ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PADA PT. DUTAPALMA NUSANTARA SEI.KUKO
Authors: Sastrawan Lalu edy , Yulis Yul Emri , Diskhamarzaweny Diskhamarzaweny
Published: February 2025

Penelitian ini bertujuan untuk mengetahui apakah sistem akuntansi penggajian dan pengupahan yang diterapkan dapat meningkatkan efektivitas pengendalian intern pada PT. Dutapalma Nusantara Sei. Kuko. Metode pada penelitian ini yaitu menggunakan metode Deskriptif. Data pada penelitian ini merupakan data Primer dan data Skunder. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu wawancara, Dokumentasi, dan observasi. Teknik analisis data yang digunakan adalah dengan cara membandingkan sistem akuntansi penggajian dan pengupahan dan melakukan analisis perbandingan sistem akuntansi penggajian dan pengupahan pada PT. Dutapalma Nusantara Sei. Kuko.
Hasil penelitian ini menunjukkan bahwa penerapan sistem akuntansi penggajianan pengupahan pada PT. Dutapalma Nusantara Sei. Kuko dalalm meningkatkan efektivitas pengendalian intern tidak sesuai. Hal ini ditandai dengan adanya perangkapan tugas pada fungsi pencatatan waktu juga melakukan pembuatan daftar gaji dan upah, serta tidak lengkapnya catatan akuntansi yang digunakan
Joint statement on evidence-based practices in mechanical ventilation: suggestions from two Brazilian medical societies
Authors: Carvalho Ferreira1 Juliana , Oswaldo de Abreu Vianna2 Arthur , Valle Pinheiro3 Bruno , Silva Maia4,5 Israel , Vasconcellos Baldisserotto6 Sérgio , Marini Isola7 Alexandre ,   on behalf of Associação de Medicina Intensiva Brasileira, Sociedade Brasileira de Pneumologia e Tisiologia and the Mechanical Ventilation Practical Suggestions and Considerations Working Group
Published: February 2025

Mechanical ventilation can be a life-saving intervention, but its implementation requires a multidisciplinary approach, with an understanding of its indications and contraindications due to the potential for complications. The management of mechanical ventilation should be part of the curricula during clinical training; however, trainees and practicing professionals frequently report low confidence in managing mechanical ventilation, often seeking additional sources of knowledge. Review articles, consensus statements and clinical practice guidelines have become important sources of guidance in mechanical ventilation, and although clinical practice guidelines offer rigorously developed recommendations, they take a long time to develop and can address only a limited number of clinical questions. The Associação de Medicina Intensiva Brasileira and the Sociedade Brasileira de Pneumologia e Tisiologia sponsored the development of a joint statement addressing all aspects of mechanical ventilation, which was divided into 38 topics. Seventy-five experts from all regions of Brazil worked in pairs to perform scoping reviews, searching for publications on their specific topic of mechanical ventilation in the last 20 years in the highest impact factor journals in the areas of intensive care, pulmonology, and anesthesiology. Each pair produced suggestions and considerations on their topics, which were presented to the entire group in a plenary session for modification when necessary and approval. The result was a comprehensive document encompassing all aspects of mechanical ventilation to provide guidance at the bedside. In this article, we report the methodology used to produce the document and highlight the most important suggestions and considerations of the document, which has been made available to the public in Portuguese.
Anulação, rescisão e repactuação de acordo de leniência: distinções incipientes mas necessárias
Authors: Athayde Amanda
Published: February 2025

The leniency agreements, after their period of frank rise and expansion in Brazil, begin to bring a series of concrete clashes. For outcomes of part of these clashes, it is necessary to deepen in the legal nature of these leniency agreements. The legal nature implies differences in the possible scenarios of annulment, termination and renegotiation of leniency agreements, both when they are for non-compliance of the individual, at the request of the public authorities, and when they are for non-compliance of the public authorities, at the request of the individual.
PELATIHAN PEMBUATAN SABUN MANDI PADAT DARI MINYAK BIJI BUNGA MATAHARI (Helianthus annus L) DI DESA PENGALANGAN
Authors: Ambarwati Nadya , Purbosari Ira , Wido mukti Asri , Rahayu Asti , Perwitosari Dewi , Kusuma pramushinta Intan ayu , Hardani Prisma trida , Fikria Marfuatin Nur
Published: February 2025

Desa Pengalangan merupakan desa yang terletak di Kecamatan Menganti, Kabupaten Gresik, Jawa Timur. Desa Pengalangan merupakan desa agrowisata bunga matahari yang dimana bunga matahari juga dijadikan sebagai icon dari Desa Pengalangan. Lahan yang dijadikan agrowisata di Desa Pengalangan memiliki luas 2,9 hektar. Pembudidayaan bunga matahari juga dijadikan sebagai sumber pangan berupa kuwaci yang diambil dari biji bunga matahari. Namun dalam pengembangannya hanya sebatas dijadikan kuwaci saja sehingga nilai ekonomi yang dihasilkan cukup rendah. Hal tersebut dikarenakan keterbatasan ilmu pengetahuan yang dimiliki masyarakat sekitar dan skill yang diperlukan dalam pengolahan hasil budidaya bunga matahari masih kurang memenuhi. Biji bunga matahari mengandung minyak lemak alami yang dapat menyehatkan kulit dan dapat digunakan sebagai emolien alami untuk menjaga kulit agar tetap lembab. Tujuan dilakukannya kegiatan pelatihan berupa pengolahan minyak biji bunga matahari menjadi sabun padat yaitu untuk menambah wawasan dan skill baru bagi masyarakat sekitar sehingga mampu meningkatkan nilai jual dari hasil pengolahan minyak biji Pelatihan pembuatan sabun padat dari bahan minyak biji bunga matahari (Helianthus annus L) dilakukan di balai Desa Pengalangan yang dihadiri oleh 33 warga sebagai peserta, 2 orang laki-laki (8,3%), dan 22 orang wanita (91,7%). Metode penyampian dari pelatihan ini adalah metode ceramah yang disampaikan oleh narasumber dari UPT Materia Medica Batu. Sebelum penyampaian materi dilakukan pre test untuk mengetahui pemahaman warga, dan setelah penyampaian materi dilakukan post test untuk mengetahui pemahaman warga setelah mendapatkan materi. Berdasarkan pengisian kuisioner sebelum dan sesudah diperoleh hasil evaluasi kegiatan mengalami peningkatan sebesar 28,1 %, sehingga dari hasil kuisioner tersebut diharapkan peserta/warga dapat mengimplemetasikan kegiatan tersebut.
PENERAPAN KONSEP ECO-FRIENDLY PADA KEMASAN KAIN ECOPRINT ZEE COLLECTION
Authors: Bangun Dwi Agnes Natalia , Maheni MRR. Tiyas , Anggarini Anggi , Ramadanti Mutiara Dewi , Arbianti Dera , Shafiyah Dhiya Fairuz
Published: February 2025

UMKM pengrajin batik Eco Print binaan Komunitas  Sahabat UMKM memiliki masalah  yaitu kemasan yang digunakan kurang mendukung nilai produk. Kemasan masih menggunakan plastik dan paper bag sehingga kurang merepresentasikan citra produk yang berkelas dan belum menunjukkan bahwa batik eco print merupakan produk yang eksklusif dengan harga premium. Hal ini menyebabkan batik ecoprint kurang memiliki daya saing. Dengan kondisi kemasan tersebut, pelaku UMKM sering mendapatkan hambatan atau kendala ketika mendapatkan pesanan untuk suvenir perusahaan maupun ketika mengikuti event pameran produk. Solusi yang diberikan melalui kegiatan pengabdian masyarakat ini adalah dengan merancang desain kemasan yang inovatif dan mampu merepresentasikan produk yang unik dan berkelas, diharapkan dapat meningkatkan daya jual produk batik eco print.  Rencana kegiatan yang diusulkan adalah: 1) penggalian data kebutuhan kemasan produk batik eco print yang akan menjadi landasan konsep desain kemasan; 2) pengembangan konsep struktur dan surface kemasan melalui serangkaian tahapan proses desain; 3) pembuatan mock up cetak kemasan untuk testing struktur dan surface kemasan; 4) produksi cetak kemasan box dengan material hard box; 5) penyerahan kemasan kepada pelaku UMKM. Dengan rangkaian kegiatan tersebut,  maka tujuan yang akan dicapai adalah  UMKM akan memiliki desain kemasan yang mampu merepresentasikan produk batik ecoprint,  dapat memberikan kontribusi  positif terhadap pemasaran batik ecoprint  dengan memperbaiki desain kemasan  agar  nampak berkelas dan lebih menarik secara visual sehingga  daya saing produk menjadi meningkat, serta membantu UMKM mengurangi hambatan atau kendala yang dihadapi dalam pemasaran  produk akibat desain kemasan yang kurang mendukung
PELATIHAN PEMBUATAN LANDING PAGE PERSONAL BRANDING DI SMKN 1 KAMAL BANGKALAN MADURA
Authors: Gaguk Suprianto  , Hariadi Yutanto  , Sinarring Azi Laga  , Iqbal Ramadhani Mukhlis  , Heri Supriyanto
Published: February 2025

Curriculum vitae (CV) adalah dokumen yang mencatat informasi tentang seorang individu, termasuk riwayat hidup dan kualifikasi. Didalamnya terdapat gambaran singkat tentang pendidikan dan pengalaman profesional seseorang, yang unik untuk setiap individu. Di era digital,  landing page untuk CV merupakan salah satu tren baru dalam memperkenalkan diri kepada calon employer. Tujuan dari pengabdian masyarakat ini yaitu untuk menyelenggarakan pelatihan landing page yang memuat informasi individu dalam bentuk CV digital agar para siswa dapat menyimpan informasi individu, rekam pendidikan dan rekam karya yang tersusun rapi. Kegiatan pelatihan ini berlangsung di SMKN 1 Kamal Bangkalan Madura. Teknologi yang digunakan dalam membuat landing page yaitu Google Site dan Adobe Firefly dimana penggunaanya cukup mudah untuk digunakan siswa. Pendekatan yang diterapkan dalam kegiatan ini meliputi tahapan persiapan berupa survei dan observasi di sekolah, tahap pelaksanaan berupa kegiatan pelatihan pembuatan landing page CV dengan strategi pemasaran digital dan tahap kegita berupa evaluasi kegiatan dan narasumber pelatihan. Hasil dari kegiatan pelatihan ini bagi siswa secara keseluruhan dapat memeberikan manfaat bagi siswa untuk menyimpan rekam karya sebagai personal branding yang dapat digunakan untuk mencari pekerjaan dan mendaftar ke perguruan tinggi.
Evaluation on multi-trait activities of Azotobacter spp. from various water samples in Mandalay environments
Authors: Thae Marr Khin , San Yu San , Dolly Wilbur Naw , Lai Ei Shun
Published: February 2025

Fourteen water samples were collected from different locations of Mandalay and Kyaukse Township. Among them, eight bacterial isolates named A1 to A8 were nominated as Azotobacter according to their colonial morphology, microscopic morphology, and pigment production. According to the biochemical characteristics and sequence analysis of isolated bacteria, they were Azotobacter chroococcum, Azotobacter vinelandii, and Azotobacter beijerinckii. The phosphate solubilizing of these isolates was observed from 2.3 to 2.6 SI, and A4 had the highest solubility index. The potassium decomposing of these isolates was observed 2.5 to 3.8 SI, and A6 and A8 had the highest K-decomposing activity. The zinc solubilizing of these isolates was observed at 2.3 to 3.5 SI, and A3 had the highest zinc solubilizing index. Screening methods showed that all eight strains have nitrogen fixing activity and Indole Acetic Acid (IAA) producing activity. The antagonistic activity of all isolated strains was also found against Pythium sp. and Fusarium oxysporum. The isolated Azotobacter sp. can be used as biofertilizer in the agriculture sector, which can increase crop yields and enhance soil fertility according to their plant growth promoting activities
Gobernanza y relaciones intergubernamentales en la gestión del agua. El caso de la presa El Zapotillo
Authors: Aguilar Miranda Alejandro
Published: February 2025

El objetivo de este trabajo es analizar la ruta que siguió una decisión cupular después de la resistencia de los actores afectados. Se trata de la Presa El Zapotillo, proyecto de gran incumbencia social, que, ante la falta de consulta y participación, provocó la movilización de diversas instancias del poder público (legisladores y ayuntamientos, principalmente) y de diversos actores sociales (habitantes afectados, organizaciones civiles, medios de comunicación, entre otros).Durante el proceso de las decisiones más importantes, respecto a la presa El Zapotillo, se pudo apreciar una creciente movilización que se proponía proteger a los directamente afectados, protestar por la depredación ecológica y, de manera relevante, reivindicar el papel de los gobiernos y poderes locales, inicialmente ignorados. Al inicio, las relaciones entre los sectores público, social y privado eran de total fragmentación, luego, a golpe de conflicto, se pudo ver cierta cohesión en crecimiento.En términos de lectura federalista y disposición metodológica, este documento expone simultáneamente un par de historias significativas. Por un lado, la recurrencia del gobierno central por reservarse para sí decisiones sobre proyectos complejos, a pesar de que la arquitectura institucional ha desarrollado espacios de interlocución de inspiración pluralista (como los consejos de cuenca). Por otro lado, una aleccionadora movilización social que va marcando límites a la primera historia. Una tensión que, aunque no siempre se resuelva federalistamente, va dejando huella de su incansable marcha.
Transmisje (z) odległych topografii przemocy
Authors: Porzuczek Sebastian
Published: February 2025

Artykuł stanowi omówienie (na przykładach filmowych oraz na gruncie forensycznych praktyk kolektywu Forensic Architecture) zagadnienia operacji wojskowych z wykorzystaniem dronów bojowych jako elementuwspółczesnej kultury wizualnej. Analiza formalnych właściwości obrazów, transmitujących za pośrednictwem drona rzeczywistość wojny, pozwala autorowi uchwycić sytuację poznawczą operatora drona jako czasoprzestrzennie liminalną i ujmowaną tu per analogiam do ciemni optycznej (J. Crary). Interpretacja tej problematyki domaga się zarówno uwzględnienia perspektywy antropologicznej (G. Chamayou), jak i metodologicznego zaplecza refleksji nad maszynowym widzeniem (P. Virilio, J. Żylińska), czego efektem jest konceptualizacja dystansu, negocjująca – w ramach technologicznego przybliżenia – tradycyjną atrybucję widzenia jako zobojętniającego, uzupełniona o rekonstrukcjęimmanentnie proliferacyjnego charakteru obrazów przemocy.
Kamień, bluszcz i zmysły
Authors: Leśniakowska Marta
Published: February 2025

Tekst jest pierwszą fenomenologiczną analizą jednej z czołowych realizacji parkowej XX wieku: parku w Żelazowej Woli, miejscu urodzenia Fryderyka Chopina. Wychodząc od aktualnych strategii metodologicznych analizujących ogród z pozycji ekologicznego zaangażowania i ekokrytyki, autorka skupia się na ujęciu materialistycznym, wyprowadzonym z aksjologicznej teorii Aloisa Riegla. Pyta, jaką rolę mają w ogrodzie artefakty i ich materialność. Kluczowe jest tu pytanie: jak ogród jest jako rzecz. Czyli jak emocjonalnie angażuje widzów. Żelazowa Wola (1932–1939 projekt arch. Franciszek Krzywda-Polkowski) jest modelowym tego exemplum jako sfikcjonalizowana inscenizacja, której formalne, czyli sensualne, ale i semantyczne rozwiązania, kompilują dyskurs modernistyczny z neoromantycznym nowym regionalizmem i akademizmem lat trzydziestych, i osadzają go na politycznym backgroundzie ideologii państwowej. Punktum organizującym tę złożoną semantycznie kreację, z zakodowanymi w niej symbolami masońskimi, jest tzw. „Dworek Chopina”. Budynek został zaprogramowany według założeń stylu dworkowego - podstawowego, obok stylu zakopiańskiego, „polskiego” stylu narodowego, który w okresie faszyzującej sanacji i nowego zarządzania tradycją z jego kultem nacjonalistycznym przepracowywał tożsamościowe mity i przesądy. Żelazowa Wola jest kreacją  Gesamtkunstwerk, gdzie zaprogramowano w sposób wzorcowy klimat „narodowej sielanki”, „polskiej” arkadii, podprogowo wytwarzającej pożądane reakcje widza. Forma architektury, kolory, zapach, dźwięk (muzyka Chopina + głosy natury), dotyk – nieduża przestrzeń parku została zaaranżowana tak, by oddziaływała silnie afektywnie na zmysły, ciało widza i jego  emocje, co w teorii performansu określa się jako działanie zaangażowane i angażujące.
„Po tej i po tamtej stronie”
Authors: Michera Wojciech
Published: February 2025

Proustowski świat w Combray miał tylko dwie strony: „dwie «strony», w które można było pójść na spacer, i tak przeciwstawne, że idąc w jedną albo w drugą stronę [d’un côté ou de l’autre], nie wychodziło się od nas przez te same drzwi: stronę Méséglise-la-Vineuse, którą nazywaliśmy także stroną u Swanna […] i stronę Guermantów”. Jak jednak wiadomo, w tym słynnym fragmencie powieści W stronę Swanna chodzi nie tylko o geografię: obraz dwóch stron, oddzielonych nieprzekraczalnym dystansem, to także zapowiedź ideowego i emocjonalnego planu całego cyklu W poszukiwaniu straconego czasu. Jednak wyjątkowość tej „mentalnej topografii” pozwala – jak uważa autor – widzieć w niej przede wszystkim ogólniejszy paradoks poznawczy, pewien  model konceptualny, w którym relacje przestrzenne – lub zjawiska opisywane za pomocą przestrzennych metafor – ulegają radykalnej problematyzacji. Nie chodzi już o usunięcie dystansu między dwiema stronami; przeciwnie – istotne jest o uchwycenie tej pierwotnej i modelowej niejako sceny w jej źródłowym napięciu i niestabilności („recto/verso”), o rozpoznanie w figurze spacerów „to w jedną, to w drugą stronę” oscylacyjnej logiki „fantazmatu podtrzymującego podmiot w jego zasadniczej chwiejności” (Lacan).
Autor analizuje problem „nierozstrzygalności” na wielu przykładach zaczerpniętych z dzieła Marcela Prousta.
Róża jerychońska
Authors: Varlygina Mariia
Published: February 2025

Artykuł bada temat czasu, przestrzeni i doświadczenia cielesnego w warunkach niestabilności. Autorka stosuje metodę analizy refleksyjnej, łącząc osobiste obserwacje z najnowszymi koncepcjami ukraińskich badaczy i pisarzy oraz ideami filozoficznymi i kulturowymi Zygmunta Baumana, Waltera Benjamina i Jeana-Paula Sartre’a. W centrum uwagi znajdują się zjawiska „życia na krawędzi”, wzbogaconej temporalności oraz sztuki jako świadectwa. Głównym materiałem są dzieła współczesnych ukraińskich artystów i ich doświadczenia redefiniowania kontaktów, strat i nowej estetyki w warunkach wojny.
Project management in the conditions of big challenges, uncertainty and risk
Authors:   Saint Petersburg state University of railway transport of Emperor Alexander I, Informatic and Information Security Department Saint Petersburg, Russia, Oparin Sergey G. , Mironov Sergey I. ,   Saint Petersburg state University of railway transport of Emperor Alexander I, Informatic and Information Security Department Saint Petersburg, Russia, Lavrova Natalia N. ,   Emperor Alexander I St. Petersburg State Transport University, St. Petersburg, Russia; Plekhanov Russian University of Economics, Moscow, Russia
Published: February 2025

The article is devoted to the development of tools for integrating risk management into project management and their integrated application in conditions of great challenges and uncertainty of project implementation conditions in order to make an informed choice of a risk management strategy based on a result-oriented approach. Big challenges are a set of problems, threats and opportunities, the complexity and scale of which do not allow them to be solved, eliminated or implemented solely by increasing the amount of resources used. Special attention is paid to improving the project risk management process integrated into project management, criterion-based risk analysis using criteria of acceptability, acceptability and significance of risk, an integrated risk assessment model using the digital method of building a risk profile, as well as choosing a risk change strategy and its digital visualization on the scale of the target parameter or project outcome. Based on the results of the study, a draft of the National Standard GOST R Risk Management was developed. Project risk management, the code of the topic in the Tax Code 1.0.010-1.027.24.
Management of investments in the sustainable development of green energy
Authors:   Higher Education Institution "University of Economics and Law 'KROK', Kalinin Oleksandr , Mosiychuk Tetyana , Lukovina Larysa ,   Higher Education Institution "University of Economics and Law 'KROK'
Published: February 2025

The article examines effective investment management in the sustainable development of green energy, which is a key direction for ensuring energy independence, reducing greenhouse gas emissions, and fulfilling Ukraine’s international climate commitments. Changes in energy investment volumes by region and fuel categories are analyzed, allowing for identifying key trends in the global and regional distribution of financial resources. The challenges of replacing nuclear generation in Ukraine are investigated, including the limitations of hydropower, the environmental risks of thermal generation, and the technical constraints of alternative energy sources. International experience in implementing modern energy technologies, such as small modular reactors (SMRs), which ensure energy supply stability and contribute to reducing the carbon footprint, is highlighted. Modern approaches to evaluating the investment attractiveness of energy projects, including using the NEST methodology, are considered. Calculations of key economic indicators such as LUEC (Levelized Unit Electricity Cost), NPV (Net Present Value), IRR (Internal Rate of Return), and ROI (Return on Investment) are conducted, enabling well-founded decisions on implementing innovative energy technologies. Special attention is given to tools for assessing the effectiveness of small modular reactors and renewable energy sources, which hold promise for Ukraine’s energy transformation. The research findings emphasize the importance of integrating renewable energy sources into the national energy system, modernizing infrastructure, and adapting legislation to international standards. It is highlighted that introducing new technologies, such as energy storage systems, will enhance the stability of the energy system even under conditions of significant growth in the share of renewables. Directions for further research are proposed, including the analysis of the economic efficiency of small modular reactors, the development of financial mechanisms for attracting investments in renewable energy, and the study of the impact of modern technologies on the stability of Ukraine’s energy system.

Keywords: sustainable development, green energy, investment management, investment attractiveness, energy security, renewable energy sources.