bluuebunny/crossref_metadata_2025 huggingface dataset:
PEMBEBANAN HAK JAMINAN RESI GUDANG MENURUT UNDANG- UNDANG NO 9 TAHUN 2011 DAN PERLINDUNGAN HUKUM TERHADAP PENERIMA HAK JAMINAN RESI GUDANG
Authors: Sugiarti Titing , Pattinaja Henri Christian
Published: January 2023

Sistem Resi Gudang (SRG) merupakan instrumen perlindungan bagi petani dalam menghadapi kendala modal dan resiko penjualan komoditas pertanian. SRG dapat diperdagangkan bahkan menjadi jaminan atas pembiayaan yang diberikan kepada para petani. Permasalahan yang diangkat ialah mengenai mekanisme pembebanan hak jaminan kredit melalui Resi Gudang menurut UU No 9 Tahun 2011 serta perlindungan hukum bagi pemegang hak jaminan Resi Gudang. Penelitian ini menggunakan metode yuridis normatif. Pembebanan hak jaminan kredit melalui Resi Gudang menurut undang-undang dapat melalui hak jaminan Resi Gudang yaitu hak jaminan yang dibebankan pada Resi Gudang untuk pelunasan utang, dengan kedudukan diutamakan bagi penerima hak jaminan terhadap kreditur lainnya. Perlindungan hukumnya secara preventif dilihat dari dibuatnya Akta hak jaminan atas resi gudang yang dibuat dihadapan Notaris untuk melindungi dan memberikan kepastian hukum bagi para pihak, adanya peran aktif dari Badan Pengawas guna melaksanakan tugasnya serta adanya Lembaga Jaminan Resi Gudang yang menjamin hak dan kepentingan Penerima Hak Jaminan. Secara represif, Penerima hak jaminan memiliki hak untuk mengambil pelunasan piutangnya atas hasil penjualan jaminan, dan Lembaga Jaminan Resi Gudang memiliki tugas menetapkan, dan melaksanakan kebijakan penyelesaian Pengelola Gudang gagal yang sistemik atau sistematik, serta apabila Pemberi hak jaminan wanprestasi, maka penerima hak jaminan oleh undang-undang diberikan sarana parate eksekusi.
ETIKA DAN PERTANGGUNGJAWABAN MORAL PROFESI NOTARIS (Kajian Undang-Undang No. 2 Tahun 2014 dan Kode Etik Notaris Tahun 2015)
Authors: Musdiyanti Wiwin , Choiri Muttaqin , Oktafiana Nova Dwi , Faulina Devy Rahmada , Rochmawati Diana , Imama Mufridatul
Published: January 2023

Jabatan Notaris sebagai jabatan profesi di dalam memberikan jasa (pelayanan) kepada masyarakat, menuntut pentingnya ditentukan suatu norma atau standarisasi di dalam pelaksanaan tugas, kewenangan, dan kewajibannya. Notaris dituntut untuk tetap menjaga perilaku, martabat dan kehormatan sebagai pejabat umum mengingat pentingnya peranan dan kedudukan Notaris dalam masyarakat. Etika dan pertanggunjawaban moral profesi notaris merupakan dasar penegakan kode etik profesi notaris yang telah tertuang dalam undangundang jabatan notaris. Notaris hakikatnya sebagai pejabat umum yang berwenang untuk membuat akta autentik mengenai semua perbuatan, perjanjian, dan ketetapan. Seseorang yang menjabat sebagai notaris harus mematuhi undang-undang jabatan notaris dan berpegang pada kode etik notaris. Dalam menjalankan jabatanya untuk melayani kepentingan masyarakat sudah sepatutnya menjaga harkat dan martabatnya serta tidak melakukan pelanggaran terhadap ketentuan dalam jabatan notaris. Namun dalam prakteknya notaris sering terlibat perkara pidana maupun perdata yang disebabkan oleh kelalaian atapun pelanggaran dalam menjalankan tugasnya. Adanya undang-undang No. 2 Tahun 2014 dan Kode Etik Notaris Tahun 2015 diharapkan dapat menjebatani para profesi notaris dalam menjalankan tugasnya dengan penuh tanggung jawab dan menerapkan moral didalamnya secara menyeluruh. Sehingga profesi notaris menjadi profesi yang tegak dengan kode etiknya.
POLITIK PEMBENTUKAN UNDANG-UNDANG OTONOMI KHUSUS PAPUA DAN PENERAPANNYA PADA MASYARAKAT ADAT KABUPATEN TELUK BINTUNI
Authors: Maria Leonita Dhea
Published: January 2023

Penulisan hukum ini bertujuan untuk mengkaji politik hukum perundang-undangan ditinjau dari Undang-undang  otonomi khusus papua barat  NO 2 TAHUN 2021 pasal 38  untuk perekonomian serta pemerataan dan kemakmura masyarat adat papua dengan memperhatikan sumberdaya alam dan ekosistemnya. Apakah uu otonomi khusus itu berhasil atau tidak Ketika di terapkannya di kabupaten teluk bintuni. Artikel ini difokuskan pada,  apakah efektif undang-undang tersebut khususnya pada masyarakat adat dikabupaten teluk Bintuni.
PENGARUH INTELLECTUAL CAPITAL DAN FINANCIAL LEVERAGE TERHADAP FIRM PERFORMANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018)
Authors: Wardianto Dimas , Fujianti Lailah , Masri Indah
Published: January 2023

Penelitian ini bertujuan untuk menganalisis pengaruh modal intelektual dan financial leverage terhadap kinerja perusahaan. Penelitian ini menggunakan beberapa variabel kontrol yang diidentifikasi sebagai faktor-faktor yang mempengaruhi kinerja perusahaan, seperti Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Stuctural Capital Value Added (STVA), dan Debt to Equity. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang bergerak di bidang manufaktur. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling sehingga didapatkan 37 perusahaan yang akan dijadikan sampel dalam penelitian ini. Hipotesis dalam penelitian ini diuji dengan menggunakan model regresi linier berganda. Uji signifikansi simultan (uji F) dan uji signifikansi parsial (uji t) dengan a = 5% digunakan untuk menguji hipotesis. Hasil uji F menunjukkan bahwa Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), dan Debt to Equity berpengaruh signifikan terhadap kinerja perusahaan. Hasil uji t menunjukkan bahwa Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA) tidak berpengaruh signifikan. Debt to Equity berpengaruh positif dan signifikan terhadap kinerja perusahaan.
PENGARUH UKURAN, PERTUMBUHAN DAN UMUR OBLIGASI PERUSAHAAN TERHADAP PERINGKAT OBLIGASI
Authors: Rianto  , Herman Felani  , Ameilia Damayanti
Published: January 2023

This study aims to determine the effect of variable size companies , growth companies and maturity against bond rating service sector listed in BEI 2015-2019 period. The population in this study is bond property and real estate companies listed in BEI 2015-2019 period totaling 7 companies. The sampling technique used was purposive sampling. Technical analysis of the data used is the logistic regression analysis with the help of SPSS 17 for windows. Results of the analysis showed that the partial significant effect on the bond ratings, the company's growth is not effect on the bond rating, the maturity is not effect on the bond rating

Keywords: rating bonds,size, growth, and maturity
FAKTOR – FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE DAN FINANCIAL PERFORMANCE (Studi pada perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar 2015 -2019)
Authors: Setiawan Temy , Aprilya Cindy
Published: January 2023

ABSTRAKPertumbuhan ekonomi berperan penting dalam memperlancar proses pembangunan. Salah satu sektor perusahaan manufaktur yang turut serta dalam meningkatkan sekaligus menjadi tulang punggung perekonomian adalah sektor industri barang konsumsi dimana sektor ini perlu diperhatikan agar dapat memaksimalkan financial performance. Namun seiring dengan adanya kenaikan pertumbuhan ekonomi dan nilai investasi, financial performance malah mengalami perlambatan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi financial performance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini bersifat kuantitatif dan menggunakan metode penelitian PLS-SEM (Partial Least Square - Structural Equation Modeling) dengan data sekunder sebagai sumber data serta purposive sampling sebagai teknik pemilihan sampel. Hasil penelitian mengemukakan bahwa terdapat pengaruh antara capital structure terhadap financial performance dan market value added terhadap financial performance dimana firm size tidak berpengaruh terhadap financial performance, firm size dan market value added tidak berpengaruh terhadap capital structure serta capital structure tidak memiliki peran sebagai variabel mediasi antara variabel firm size dan market value added terhadap financial performance.

Kata kunci : Firm size, market value added, capital structure, financial performance
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA
Authors: Widyaningsih Azizah  , Sri Ambarwati  , Jamal Muhyidin
Published: January 2023

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, dewan komisaris independen, kualitas laba dan ukuran perusahaan terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari laporan tahunan. Populasi penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) dengan tahun penelitian 2017-2019. Teknik pemilihan sampel adalah purposive sampling dan diperoleh sampel sebanyak 17 perusahaan. Pengujian hipotesis menggunakan analisis regresi data panel dengan software aplikasi Eviews10. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan secara negatif terhadap nilai perusahaan, kepemilikan manajerial, dewan komisaris independen, dan kualitas laba tidak berpengaruh terhadap nilai perusahaan.
PENGARUH LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2016-2020)
Authors: Rianto  , Muhamad Alfian
Published: January 2023

Penelitian ini bertujuan untuk menguji pengaruh leverage dan capital intensity ratio terhadap effective tax rate dengan profitabilitas sebagai pemoderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Populasi penelitian ini meliputi semua perusahaan sektor pertambangan selama periode 2016-2020. Sampel diambil dengan menggunakan metode purposive sampling dengan kriteria tertentu, selama periode penelitian. Berdasarkan kriteria yang telah ditetapkan data penggunaan data panel maka diperoleh jumlah data yang dapat diolah sebanyak 70 data. Metode analisis yang digunakan adalah regresi data panel dan moderated regression analysis yang diolah menggunakan Eviews 10. Hasil penelitian ini menunjukan bahwa: (1) Leverage berpengaruh positif Terhadap Effective tax rate; (2) Capital intensity ratio tidak berpengaruh terhadap Effective tax rate; (3) Leverage yang dimoderasi melalui Profitabilitas memperlemah pengaruh terhadap Effective tax rate; (4) Capital intensity ratio yang dimoderasi melalui Profitabilitas tidak berpengaruh terhadap Effective tax rate
PENGEMBANGAN PARIWISATA BERBASIS PARTISIPASI MASYARAKAT (STUDI KASUS: PANTAI UNGAPAN KABUPATEN MALANG)
Authors: Risa Amalia Kurniawati
Published: January 2023

Pengembangan pariwisata bertujuan untuk meningkatkan pendapatan lokal. Salah satu contoh pembangunan pariwisata terdapat di Pantai Ungapan Kabupaten Malang. Potensi di Kecamatan Gedhangan, Kabupaten Malang memiliki keunikan tersendiri dibandingkan dengan pantai lain di Kabupaten Malang, oleh karena itu pengembangan pariwisata dibutuhkan partisipasi masyarakat. Untuk lebih mengembangkan wisata pantai Ungapan, pemerintah Kabupaten Malang juga melibatkan partisipasi masyarakat. Salah satu yang telah dilakukan pemerintah Kabupaten Malang adalah dengan melibatkan serta mengembangkan sektor UMKM. Hal tersebut dilakukan untuk menyalurkan semangat pembangunan pariwisata berbasis potensi daerah kepada masyarakat Kabupaten Malang. Peran masyarakat sekitar dalam pembangunan pariwisata di Pantai Ungapan sangat baik, hal ini terlihat dari adanya pembentukan Pokmas (Kelompok Masyarakat) Pantai Ungapan yang aktif mengelola pariwisata Pantai Ungapan dengan menjunjung tinggi aspek keterbukaan pertanggungjawaban demi kemajuan wisata Pantai Ungapan. Selain itu, masyarakat sekitar Pantai Ungapan mulai banyak memperbaiki perekonomiannya dengan mendirikan usaha di wisata Pantai Ungapan, salah satunya adalah pendirian penginapan (homestay) oleh masyarakat yang rumahnya dekat dengan Pantai Ungapan.
TO SURVIVE OR NOT : CRISIS MANAGEMENT STRATEGY OF OBAJA TOUR TRAVEL AGENCY DURING PANDEMIC
Authors: Fidya Nurul Hasanah , Gunadi I Made Adhi , Erfinda Yosi
Published: January 2023

As a result of the COVID-19 pandemic, many business sectors have been disrupted, including the tourism business which hitted the most. This research aim to examine the strategy of Obaja Tour as one of established travel agencies in dealing with the crisis during the COVID-19 pandemic.  The type of research used is qualitative methods with a descriptive analysis approach. The data collection obtained  by conducting interviews, literature study, and observation. The collected data was validated by triangulation method. The findings show that Obaja Tour managed to survive and still does their function as a travel agency during the pandemic. Obaja Tour is currently in the Resolution and Feedback stage, by continuing to carry out activities such as previous operations and using Adaptive Strategies to facing the crisis through making slight modifications of the company's operations by creating new types of business such as Health Care, Food Service, and Cycling Equipment.

Keywords: Covid-19, pandemic, crisis management, travel agency.
PEMBIAYAAN MIKRO UMKM DESA WISATA; KAJIAN EKONOMI KELEMBAGAAN
Authors: M. Yuwana Marjuka
Published: January 2023

Koordinasi dan sinkronisasi merupakan masalah terus menerus yang tak ada ujungnya kalau menyangkut program intervensi pemerintah di segala tingkat maupun isi kegiatan pembantuan. Egosektoral menjadi masalah yang latent dan sulit dicarikan jalan keluarnya. Termasuk di dalamnya pembantuan untuk UMKM Pariwisata. Bukan saja tidak terjadi sinkronisasi program antar K/L bahkan internal K/L namun juga tak jarang terjadi kolaborasi semu di dalamnya apabila menyangkut anggaran/budget. Hal yang demikian menciptakan biaya transaksi yang semakin besar.  Artikel ini merupakan refleksi kritis atas Pemetaan Program Pemberdayaan UMKM yang dilakukan oleh Tim Kebijakan Peningkatan Kapasitas ekonomi oleh TNP2K dan Lembaga Demografi FEB – UI pada tahun 2020. Terpetakannya 22 K/L yang memberikan dana pembantuan berupa 64 program pada tahun 2019. Namun demikian program-program tersebut tidak saling bertautan bahkan kurang ada sinergi atau tumpeng tindih. Selain hasil pemetaan ini terbatas pada usulan program sinkronisasi, yang lebih penting adalah tidak adanya teori kelembagaan yang mampu memberikan konstruksi teoritik mengapa sinkronisasi antar K/L tidak terjadi? Kajian kritis ini merupakan sebuah usulan mengenai pentingnya teori ekonomi kelembagaan yaitu “teori agency”. Teori ini penting karena pengadaan barang/jasa publik yang dilakukan oleh K/L memiliki dimensi asymteric information dan juga biaya transaksi yang cukup besar. Sehingga apabila sinkronisasi bisa dilakukan maka eksternalitas negative program pembantuan tersebut dapat diurai dan diminimalisasi dampaknya.
STUDI POTENSI DESA WISATA SIDOMULYO JEMBER SEBAGAI ALTERNATIF PEMBANGUNAN BERKELANJUTAN
Authors: Faozen Faozen , Hadi Jatmiko
Published: January 2023

Pertumbuhan sektor pariwisata telah memacu berbagai daerah berlomba-lomba memunculkan wisata daerah masing-masing. Tidak luput juga dengan Desa Sidomulyo, Kecamatan Silo, Kabupaten Jember merupakan desa wisata yang dikelola masyarakat desa dengan mengoptimalkan potensinya berupa: obyek wisata alam antara lain Sendang Tirto Gumitir, sebuah sumber mata air yang sangat jernih dan sejuk, Hutan Pinus Raya yang semuanya masih terjaga kelestariannya, dalam penelitian ini difokuskan pada pengembangan desa wisata yang berkelanjutan. Penelitian ini bertujuan untuk 1). Mencari bentuk dan pendekatan alternatif bagi pariwisata pedesaan sebagai upaya untuk mewujudkan pengembangan pariwisata berkelanjutan, 2) Merumuskan model pengelolaan pariwisata yang berwawasan sosial, ekonomis, dan cultural bagi masyarakat lokal dalam menghadapi era globalisasi di masa-masa yang akan datang. Analisa data yang digunakan adalah deskriptif dan SWOT dengan jumlah sampel 18 responden masyarakat, dan 50 responden wisatawan. Hasil penelitian menunjukan (1) potensi wisata; mendapatkan dukungan peraturan dan kebijakan desa; mendapatkan dukungan penerimaan dan keterbukaan masyarakat terhadap wisatawan; adanya visi dan misi; serta kesadaran masyarakat terhadap pentingnya pengembangan potensi wisata, (2) pengelolaan wisata masih sangat sederhana; kurangnya fasilitas, infrastruktur, dan aksesibilitas; terbatasnya jumlah dan kualitas pengelola; kurangnya pelibatan stakeholders; serta terbatasnya kegiatan promosi, (3) dukungan pemerintah terhadap pengembangan wisata sebagai alternatif pembangunan berkelanjutan di Kabupaten Jember; adanya pengembangan wisata minat khusus; kepuasan wisatawan dan keinginan kembali menikmati wisata di Jember yang tinggi; diversifikasi usaha dan peningkatan pendapatan masyarakat; serta dukungan perkembangan teknologi, (4) adanya tambang illegal (pengerukan gumuk); perilaku pengunjung/wisatawan yang kurang memperhatikan etika lingkungan; lemahnya daya dukung khususnya pada puncak liburan; persepsi masyarakat terhadap perolehan manfaat ekonomi desa wisata; serta persaingan antar objek pariwisata, (5) Pengembangan Potensi Desa Wisata Sidomulyo Jember seharusnya menetapkan strategi kosentrasi melalui integrasi horizontal atau stabilitas. Desa Wisata Sidomulyo Jember menerapkan strategi yang fokus pada penambahan atau perbaikan kegiatan wisata alam dan wisata pendidikan)
KONSEP THE CITY BRAND HEXAGON PADA KOTA AMBON SEBAGAI IDENTITAS KOTA MUSIK
Authors: Lesilolo Neldy , Marta Rustono Farady
Published: January 2023

Ambon City is located in Maluku province with a land area of ​​359.45 km2, which is surrounded by the sea with an inverted u-shaped island. With a variety of tourism, the city of Ambon is known for its marine, cultural and historical tourism. Music is one of the Ambon city branding "Ambon City Of Music". The city of Ambon gave birth to several legendary musicians in Indonesia and internationally with their respective works. Youth community in the city of Ambon, under the name Baronda Ambon, which is now renamed Baronda.id, introduces Ambon city tourism to Instagram users and through the website. The purpose of this study was to determine Baronda.id community introduces and promotes Ambon city with Ambon City Music branding through Instagram. Qualitative research uses case study method with descriptive tipe, and analysis using the Hexagon city brand model by Simon Anholt. The Ambon city government and community support and realize Ambon city as the city of Music.
PENGGUNAAN ISTILAH ‘WISATA ALAM’ DAN ‘EKOWISATA’: SEBUAH TELAAH SINGKAT
Authors: Musadad  , Nurlena  , Saeroji Amad
Published: January 2023

Tulisan ini mendiskusikan penggunaan istilah ‘ekowisata’ pada penamaan berbagai destinasi wisata berbasis alam di Indonesia serta menunjukkan dua faktor yang sangat penting dalam perencanaan, pengembangan, dan operasional ekowisata namun cenderung terabaikan, yaitu pembatasan pengunjung dan keterlibatan masyarakat lokal. Berbagai pihak termasuk pengelola dan pemerintah lokal perlu diberi pemahaman mengenai apa itu wisata alam dan ekowisata mengingat kedua konsep tersebut berbeda dan tidak semua wisata alam dapat dikatakan ekowisata. Mereka juga perlu diedukasi mengenai pentingnya pembatasan pengunjung dan keterlibatan masyarakat lokal pada destinasi-destinasi ekowisata. Kedua faktor ini sangat penting untuk mempertahankan kelestarian destinasi ekowisata.
POTENSI KUPU-KUPU SEBAGAI DAYA TARIK EKOWISATA DI KAWASAN JATILUWIH, BALI
Authors: Dalem Anak Agung Gde Raka
Published: January 2023

Research on “Butterflies potentials as ecotourist attractions in Jatiluwih area, Bali” was undertaken in 2018. Objectives on this research were: to discover species of butterflies found in Jatiluwih area, as well as to find out their potentials as ecotourist attractions.  Samples were collected through exploration of the research sites and though interview.  Butterflies caught on sites brought to the laboratorium at Udayana University for their species identification.  Results of observation was identified by using hand books such as Bland and Jaques (1978), Landman (2001), Lilies S. (1992), Mason (2005), etc. The data of butterflies recorded such as the species and its relative numbers/freqwency, status (protected/not protected), etc.  The potential of butterflies as ecotourist attractions such as analysed though the availability of attractions, especially the richness of butterfly species in Jatiluwih.  In addition, location where butterflies have been packed into tourist or ecotourist attractions, as well as how to make the package (if available) would be reported. Results of this research showed that 33 species of butterflies have been identifies in Jatiluwih area, in which one of those is protected by law. Jatiluwih has a potential in development of butterflies as ecotourist attractions.  This could be seen from richness of butterflies species sighted in Jatiluwih as well as the existence of rare or protected species. Accesibility to Jatiluwih was also well, accommodation were available predominantly in the form of homestays, food stalls/restaurantswere also available here, as well as from the existence of support from policy issued by the government in the development of tourism.  To the research conducted (2018), there was no use of butterflies as a special ecotourist product attractions here.

           

Keywords: butterflies, eco-tourism, Jatiluwih area, Bali
Laser doping mechanism of 4H-SiC by KrF excimer laser irradiation using SiNx thin films
Authors: Yasunami Takuma , Nakamura Daisuke , Katayama Keita , Kakimoto Yoshiaki , Kikuchi Toshifumi , Ikenoue Hiroshi
Published: January 2023

In this study, nitrogen is doped into 4H-SiC by irradiating 4H-SiC with a SiNx thin film and a KrF excimer laser. The doping depth profile, crystal structure, electrical properties, and surface roughness results are analyzed to evaluate the excimer-laser doping mechanism. High-concentration doping is possible at a fluence of 2.5 J cm−2 and 10 shots, while maintaining the 4H-SiC crystal structure via solid-phase diffusion. However, changes in the 4H-SiC crystalline state are observed upon liquid-phase diffusion at a fluence of ≥2.8 J cm−2. At a fluence of 2.5 J cm−2 and 100 shots, nitrogen can be deeply diffused via solid-phase diffusion; however, an amorphous layer is formed on the surface and there is an increase in contact resistance.
Architectural evaluation of programmable transistor-based capacitorless DRAM for high-speed system-on-chip applications
Authors: Nirala Rohit Kumar , Roy Arghya Singha , Semwal Sandeep , Rai Nivedita , Kranti Abhinav
Published: January 2023

High-speed write/read operation and low energy consumption along with a lower footprint are prerequisites for one transistor (1 T) embedded DRAM (eDRAM). This work evaluates the suitability of two different reconfigurable transistors (RFET) architectures for implementing 1T-eDRAM based on key metrics such as high-temperature operation, speed, scalability, and energy consumption. Amongst the two topologies, a twin gate RFET (with one control and program gate each on top and bottom gate oxide) is better suited for 1T-eDRAM due to (i) fast write (∼1 ns) and read (∼1 ns) operations, (ii) scalability down to a total source-to-drain length of 60 nm, (iii) better sense margin, and (iv) lower energy consumption during write operation. However, RFET topology with two program gates and one control gates (each on top and bottom gate oxide) shows an enhanced retention time but at the expense of higher energy consumption which may be a challenge for energy efficient system-on-chip applications.
Output-power equivalence of two- and four-terminal photovoltaic-thermoelectric hybrid tandems
Authors: Sakuma Jun , Kamide Kenji , Mochizuki Toshimitsu , Takato Hidetaka , Akiyama Hidefumi
Published: January 2023

Two- and four-terminal photovoltaic (PV)–thermoelectric (TE) hybrid tandems are studied theoretically based on the scaling of coupled nonlinear equations for heat and electrical currents. We generally prove the equivalence between achievable output powers by two- and four-terminal tandems. If the PV and TE segments are adjusted in terms of numbers, areas, and connections in a four-terminal tandem, lossless matching is always possible in current or voltage for series or parallel two-terminal tandems while maintaining other designs, materials, or installation environments. That is, the same output power is always achievable in two- and four-terminal tandems using such adjustments.
Pengaruh Kinerja Maqashid Syariah dan Islamic Social Reporting terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris Pada Perbankan Syariah di Indonesia Tahun 2016-2020)
Authors:   UIN Raden Intan Lampung, Lampung, Taufikurohman Rizki , Ekawati Evi ,   UIN Raden Intan Lampung, Lampung, Devi Yulistia ,   UIN Raden Intan Lampung, Lampung
Published: January 2023

Abstract: Purpose: This study aims to determine whether there is a effect of maqashid sharia performance and islamic social reporting on tax aggressiveness with company size as a moderating variabel. Research Methodology: This research is a quantitative research using secondary data in the form of annual report of islamic banking in Indonesia period 2016 to 2020 registed in OJK. The technique samples were conducted with purposive sampling to obtain 45 samples used in this study. Data analysis methods Moderated Regression Analysis (MRA) by using tools SPSS Statistics 26.0. Results: The results showed that the variable performance maqashid sharia does not effect on tax aggressiveness, while islamic social reporting has a positive effect on tax aggressiveness. The results of Moderatd Regression Analysis showed that the size of the company is able to moderate the influence of performance maqashid sharia on tax aggressiveness. But the size companies unable to moderate the influence islamic social reporting on tax aggressiveness. Limitations: The use of independent variables only uses sharia maqashid performance and Islamic social reporting, it is hoped that further research can add other variables that have not been included in this study. In addition, the measurement of tax aggressiveness in this study uses ETR (effective tax rate), it is hoped that in future studies using other measurements such as Cash Effective Tax Rate (CETR) or Book Tax Difference (BTD). Contribution: This research can be a reference for further researchers related to tax aggressiveness. In addition, for investors, it is better for investors in making decisions to first examine how the performance of a company and still comply with tax avoidance is not a natural thing but it is always done and will have a good impact on both parties concerned, both from the investor, company and government. Keywords: 1. Tax Aggressiveness 2. Islamic Social Reporting 3. Performance Maqashid Sharia 4. Company Size
Pengembangan Bahan Ajar Tematik Dengan Media Pembelajaran Lectora Inspire
Authors: Anharuddin Muhammad `Izza Mahendra , Prastowo Andi
Published: January 2023

Penelitian ini bertujuan untuk mengembangkan bahan ajar tematik dalam bentuk media pembelajaran berbasis lektora inspire di sub-tema Gemar Berolahraga. Subjek penelitian ini adalah siswa kelas I MI Al Alawiyah Tahun Akademik 2021-2022. Kelayakan produk ini didasarkan pada tingkat validitas bahan ajar tematik berbasis inspirasi lectora, respons pengguna terhadap lectora menginspirasi bahan ajar berbasis tematik dan pemahaman siswa setelah menggunakan bahan ajar tematik berbasis tematik menginspirasi. Teknik pengumpulan data menggunakan lembar angket, angket dan angket respons siswa, lembar tes pemahaman siswa dan dokumentasi. Hasil penelitian yang telah dilakukan adalah (1) skor rata-rata validasi tim ahli diperoleh dengan persentase 94,33 yang termasuk dalam kategori “sangat layak” (2) skor rata-rata siswa tanggapan dengan persentase 94 termasuk dalam kategori “sangat layak” (3) skor rata-rata post test 88 yang telah mencapai nilai KKM dalam kategori “sangat baik” sehingga dapat disimpulkan bahwa bahan ajar tematik berupa lectora media pembelajaran berbasis inspirasi cocok untuk digunakan dalam subtema gemar berolahraga di kelas I dan dapat memberikan pemahaman kepada siswa kelas 1 terutama pada pembelajaran tematik.
Penyuluhan Penyakit Mulut Kuku (PMK) dan Bahaya Paparan Penggunaan Pestisida Tanpa Alat Pelindung Diri pada Masyarakat di Banjar Bukit Munduk Tiying, Desa Pelaga Kecamatan Petang Kabupaten Badung
Authors: Gunawan I Kadek Agus Riki , Farmani Putu Ika , Ahmad Husain , Putri Mia Andari , Mas Tria , Diah Weni , Novityani Nova , Anggita Sri , Jaya Mahendra
Published: January 2023

Pertanian dan perternakan masih menjadi salah satu sektor yang mempunyai peranan penting dalam pembangunan perekonomian nasional. Penyakit Mulut dan Kuku (PMK) merupakan penyakit yang sangat menular menyerang hewan berkuku belah. Ternak berkuku belah yang peka terhadap PMK diantaranya adalah sapi, kerbau, domba, kambing dan babi. Agen penyebab PMK adalah Virus Foot Mouth Disease(FMDV). Pestisida kimia merupakan bahan beracun yang sangat berbahaya bagi kesehatan jika saat menggunakan pestisida tanpa menggunakan alat pelindung diri. Pengukuran tingkat pengetahuan masyarakat mengenai PMK dan bahaya pestisida dievaluasi dengan melakukan Pre-test dan Post-test menggunakan instrument berupa kuesioner pada kedua penyuluhan, kegiatan ini diakhiri dengan pemeriksaan kesehatan menggunakan spirometry untuk menilai fungsi paru serta pembagian alat pelindung diri berupa masker dan handscoon. Hasil dari pencapaian program kerja ini adalah masyarakat Banjar Bukit Munduk memahami tentang bahaya paparan pestisida saat jika tidak menggunakan APD dan mengatahui bagaimana cara pengendalian penyakit mulut kuku (PMK) sehingga tidak perlu panik jika hewan ternak terjangkit PMK.
"STUDY OF FREQUENCY OF NEWLY DIAGNOSED DIABESTES IN PATIENTS RECOVERING FROM SARS CoV-2 INFECTION ATTENDING FOLLOW UP OPD IN A TERTIARY CARE CENTRE”
Authors: Gothwal Mohit , Verma Rajesh , Goyal Puneet , Gupta Piyush , Pandey Ved Prakash
Published: January 2023

SARS-CoV-2, the virus that causes the COVID-19 infection, has been linked to all sorts of long-term health
issues.Diabetes mellitus has a bidirectional relationship with COVID-19. Poorly controlled diabetes
increases the severity of COVID-19 and is associated with increased morbidity and mortality. COVID-19 pandemic has also
resulted in poor control of diabetes, progression of prediabetes to diabetes, increase in number of new onset diabetes.
ASSESSMENT OF RELATION BETWEEN PERIODONTAL DISEASE AND MACULAR DEGENERATION
Authors: M Alshammari Faisal Ali , S Alrasheedi Jassim Mohammed , Marzouq Alzabni Sami , A Alshammari Nasser Khalaief , M Alrasheedi Omar Marzouq , Siran Alharbi Nasser
Published: January 2023

Background and Aim: Oral pathogens have been identied in bioptic specimens from Age-Related Macular Degeneration (ARMD) patients, and
alveolar bone loss has been related to ARMD. Periodontal diseases are leading cause of tooth loss. The present study was conducted to assess
relation between periodontal disease and macular degeneration. Material and Methods: Present study was performed in 200 patients at the
department of Periodontics. Demographic data was recorded. Community periodontal index (CPI) probe was used for oral examination. AMD was
diagnosed based on criteria such as presence of soft indistinct drusen orreticular drusen and presence of hard or soft distinct drusen with pigmentary
abnormalities in the absence of late AMD. Results: Out of 200 patients, males were 115 and females were 85. One Hundred and Twenty two
patients had periodontal diseases (61%) and 17 (8.5%) had AMD. Among AMD patients, 11 had habit of smoking, 9 were hypertensive, 13 had
anemia and 6 had cardiovascular disease. Serum HDL level was 54.5 mg/dl, serum ferritin level was 105.1 ng/ml and BMI was 27.9 Kg/m2. The
difference between AMD and non AMD was signicant (P< 0.05). Conclusion:AMD patients had severe periodontal diseases as compared to non
AMD patients. An understanding of the inuence of oral health on AMD may aid in limiting the disease's visual manifestations in the growing
elderly population.
EVALUATION OF CAUDATE TO RIGHT LOBE RATIO OF THE LIVER IN NORMAL SUDANESE USING ULTRASONOGRAPHY
Authors: Abdalla Rahma , Abdelkreem Saida , Abdalla Mostofa Elhadi , Siddig Afraa
Published: January 2023

Caudate-right lobe ratio (C/RL) is a non-invasive method used in the assessment of liver size, usually in the setting of cirrhosis. This was a
descriptive cross- sectional study that was carried out to evaluate the ratio between the caudate and right liver lobes among the normal Sudanese
population at Omdurman teaching hospital and Alzaiem Alazhari ultrasonic clinic. This study was conducted from December 2016 to March 2017.
To measure the length of acaudate liver lobe, to calculate the caudate to right lobe ratio(C/RL) , to correlate the result with the participant's age,
weight, and gender ,and to establish a normal ratio in Sudanese. This study applied among 90 participants, who had no evidence of hepatic
pathology. The data was collected using a data collection sheet which was classied and analyzed by using a statistical package for social science
(SPSS). The study found that the caudate to right Lobe ratio in Sudanese ranged from 0.3 to 0.6, the maximum and minimum length of the caudate
lobe obtained was (8cm and 3cm) respectively, while the maximum and minimum length of the right lobe obtained was (14cm and 10 cm)
respectively, the study found that there was no signicant correlation between participant age and caudate to right lobes ratio The study concluded
that ultrasound is an easy, available, less expensive, non-invasive, and safe tool for assessing the liver. The study recommended that the use of
ultrasound in investigating the liver and oor be open for other investigators to participate.
CONVERGENT VALIDITY AND RELIABILITY OF A NEW 2D MOTION ANALYSIS SYSTEM FOR QUANTIFICATION OF HIP AND KNEE KINEMATICS DURING OVER-GROUND RUNNING
Authors: Hans Siddharth
Published: January 2023

Introduction: Analysis of running gait is necessary for prevention of hip and knee injuries. Two dimensional (2D) motion analysis systems are being
widely used at a clinical level for quantication of kinematic parameters during running gait analysis. Observational methods of assessing gait are
largely dependent on clinicians' ability to quantify and analyze the kinematic data in a reliable manner. Under these circumstances, use of motion
analysis software with inbuilt running gait analysis protocols help to improve the reliability of data. To investigate the convergent validity, Objective:
inter- and intra-rater reliability of a 2-D motion analysis system (GaitON®) for quantication of hip and knee kinematics at initial contact during
running. 21 healthy male recreational runners were Methods: recorded using a clinical 2D video setup during over-ground running. Two blinded raters
quantied joint angles on video using GaitON® and Kinovea software. The intra-rater reliability [intra-class correlation coefcient (ICC 3, 1)], interrater reliability, the limits of agreement (LOA) in the Bland-Altman plot were also determined. The a Results: ngles quantied using GaitON® were
signicantly correlated with the angles quantied in Kinovea with r = 0.997; p = 0.01 for the hip and r = 0.982; p = 0.01 for the knee. The ICC values
(intra-rater reliability) for the hip and knee were 0.998 and 0.990 respectively whereas ICC values (inter-rater reliability) of 0.996 and 0.978 were
computed for the hip and knee respectively. The st Conclusion: rong validity and excellent inter- and intra-rater reliability results establish a concrete
foundation for use of GaitON® as a tool for evaluating the running gait of a patient in a clinical setup.
ПРИЧИНИ ПІДВИЩЕННЯ НАПРУГИ У ВУЗЛІ ПІДКЛЮЧЕННЯ ФЕС ДО РОЗПОДІЛЬНОЇ МЕРЕЖІ ТА ІНВЕРТОРНЕ РЕГУЛЮВАННЯ НАПРУГИ
Authors: Gaevskii О. , Gaevska А. , Bodnyak V. , Konovalov M.
Published: January 2023

Розглянута робота фотоелектричної станції (ФЕС), підключеної до розподільної мережі (РМ) через смартінвертор, який має функцію стабілізації вихідної напруги за допомогою регулювання реактивної потужності. Побудовано електричну модель системи “ФЕС – радіальна РМ – розподільна підстанція (ПС)” і виконано відповідні чисельні розрахунки системи нелінійних рівнянь у представленні потоків потужності. Проаналізовано вплив вихідної потужності інвертора на напругу спільного профобладнання, а саме: параметрів підвищувальних трансформаторів і пропускної спроможності електричних ліній. При цьому застосовувались моніторингові дані з інверторів ФЕС, що піддаються відключенню від мережі при високому рівні сонячної радіації. Виявлено, що потужності трансформаторів суттєво не впливають на перенапруги в СТІП, якщо трансформатори мають відповідну потужність. Те саме стосується і втрат видачі потужності в розподільній лінії електропередавання. Показано, що головну роль в перевищенні допустимої вихідної напруги інвертора, який підключений до розподільної мережі, відіграють електричні втрати у з'єднувальних проводах між СТІП і підвищувальним трансформатором. Отримані граничні значення довжини з'єднувальної лінії для різних типів проводів СІП, які широко застосовуються для малопотужних ФЕС, а також для різних типів мережевого обладнання РМ і ПС.

Проаналізована можливість підтримки напруги у точці підключення ФЕС до РМ за допомогою модуляції реактивної потужності смартінвертором. Виконано моделювання інверторного регулювання напруги з урахуванням ролі мережевого обладнання (трансформаторів та фідерів). Отримані оцінки ступенів впливу ефекту динамічного інверторного регулювання, а також установлена залежність цього ефекту від довжини з’єднувальної лінії між СТІП і підвищувальним трансформатором. Показано, що інверторне регулювання є більш ефективним на зниженні напруги, ніж на підвищенні, а також що чим більша довжина з'єднувальної лінії, тим більше виражений регулювальний ефект.
Difficult Airway Anthropometric Measurements in Patients with Obstructive Sleep Apnea According to Sleep Endoscopy Scores
Authors: BİLAL Bora , BİLAL Nagihan , BORAN Ömer Faruk , TUNCEL Deniz , DOĞANER Adem , ÇALIŞIR Feyza
Published: January 2023

Aim: The aim of the study was to determine the measures to evaluate difficult intubation and predictors of intubation difficulties in the preoperative period in patients undergoing obstructive sleep apnea syndrome (OSAS) surgery. With these measurements, both the modified Cormack Lehane score and obstructions during sleep endoscopy were evaluated.

Material Methods: The study included 40 patients who presented at the outpatient clinic with the complaint of snoring, underwent polysomnography, and were diagnosed with OSAS between August 2018 and December 2019. Measurements were taken of the modified Mallampati Index, mouth opening, thyromental distance, and sternomental distance. The modified Cormack Lehane scoring system was applied after anesthesia induction.

Results: A statistically significant correlation was observed between thyromental distance and the Modified Cormack Lehane Scoring-system (MCLS) (p = 0.017) and between intubation time and MCLS (p = 0.012). As MCLS increased, the average intubation time increased. A statistically significant correlation was observed between external compression and MCLS (p = 0.001) and between the number of intubation trials and MCLS (p = 0.035). A positive correlation was found between MCLS and the desaturation index (p = 0.035, r = 0.343) and between the MCLS and the hypopnea index (p = 0.031, r = 0.342)

Conclusion: There was found to be interdependence with the measurements related to difficult intubation according to both the sleep position and the apnea hypopnea index and hypopnea index
Stabil olmayan femur proksimal kırıklarında anti rotatuar lag vidası olan proksimal femoral çivi (PFN) ile bıçaklı LAG vidası olan proksimal femoral çivinin biyomekanik kıyaslanması
Authors: ÖZTURAN Burak , SARI Tarık
Published: January 2023

Giriş: Proksimal femur kırıkları tedavisinde kullanılan farklı lag vidalarının çivi sisteminin aksiyel yüklenmedeki dayanıklılığında değişikliğe neden olup olmadığı değerlendirildi.

Gereç ve Yöntemler: AO/OTA 31/A2 tipinde kırık oluşturulan 14 kemik modeli yedişerli olacak şekilde iki gruba randomize olarak ayrıldı. Birinci gruptaki kemik modelleri bıçaklı lag vidası olan proksimal femur çivisi ile fikse edilirken; ikinci gruptaki kemik modelleri anti-rotatuar lag vidası olan proksimal femur çivisi ile fikse edildi. Tüm kemik modellerinin femur başlarına femur mekanik aksına uygun olacak şekilde 5 mm/dk hızda siklik kuvvet aksiyel olarak uygulandı. Test implant yetmezliği gelişinceye veya model kırılıncaya kadar sürdürüldü.

Sonuç: PFN grupundaki kemikler en az 908 N en fazla 1195 N kuvvetle kırılırken ortalamaları 1050 N oldu; A-PFN grupundaki kemikler en az 847 N en fazla 1219 N kuvvetle kırılırken ortalamaları 1096 N oldu. İki gruptaki kemiklere aksiyel yüklenme sonrası kırık oluşturan kuvvetler arasında istatiksel olarak anlamlı bir fark görülmedi (p=0,95;p>0,05)

Tartışma: Stabil olmayan intertrokanterik femur kırıklarında (ITFK) proksimal femur çivilerinde doğru pozisyonda yerleştirme ve tam redüksiyon ile cut-out ve varus kollaps komplikasyonları ile karşılaşılmadı. Bu sonuçlar sonrasında her iki model çivi stabil olmayan ITFK’larda güvenle kullanılabileceği ön görülmektedir.
Em torno da inversão do Ethos em nosso tempo, ou das ilusões axiológicas
Authors: Rodrigues Ramos Daniel
Published: January 2023

Analisa-se a crise da ética a partir da discussão de questões centrais na fenomenologia de Scheler. Não se trata de recolocar o tema acima e recompor os seus argumentos enquanto elementos já presentes na ética material e fenomenológica do pensador, mas sim de pôr essa fenomenologia a serviço da elucidação e compreensão do sentido radical da crise. Nesse sentido, remete-se para a radicalidade da crise atual, considerando-a como um movimento histórico da modernidade, pelo qual se inverte, em base da estrutura vivencial do homem moderno, a hierarquia axiológica e deformam-se as relações originárias entre os valores, promovendo uma subversão do ethos. Para tanto, destacam-se as ilusões na percepção afetiva dos valores como sinais que reenviam para o núcleo do ethos vigente e sua atual dissolução.
Deleuze e duas apropriações do dionisíaco nietzschiano para um pensamento sem sujeito
Authors: Lelis Matos Leandro
Published: January 2023

O objetivo deste artigo é destacar e discutir dois momentos nos quais Deleuze se apropria da noção nietzschiana de dionisíaco, para compor o programa de um pensamento sem imagem em oposição ao pensamento da representação. A primeira apropriação diz respeito à questão de um novo discurso filosófico em prol de individuações e singularidades anteriores à “forma sujeito”. A segunda apropriação corresponde à defesa de um pensamento imanente, que ocorre na superfície e não recorre a modelos bem centrados. Trata-se de verificar em quais pontos a influência de Nietzsche foi decisiva para Deleuze compor um novo pensamento em Diferença e repetição, conferindo destaque a noções de individuação, singularidade, diferença e arte.
“Pensamento dialético” na “Teoria dos Cinco Elementos” na China antiga
Authors: Dung Vo Van
Published: January 2023

A Teoria dos Cinco Elementos é uma das primeiras teorias na história da filosofia chinesa. O nascimento da doutrina marcou uma virada no processo de percepção do mundo com os cinco elementos básicos de metal, madeira e água, fogo e terra. Esses cinco fatores são percebidos na forma de experiência, o nível de consciência ainda é rudimentar e as características mais gerais da matéria ainda não foram generalizadas. No entanto, com as duas leis dos Cinco Elementos do nascimento mútuo, os cinco elementos opostos se complementam ao explicar a formação, desenvolvimento e transformação do mundo material. São duas leis que se aplicam para explicar as leis da natureza, da sociedade e do corpo humano. A Teoria dos Cinco Elementos mostra que coisas e fenômenos no universo e na sociedade não ficam parados, mas estão sempre em movimento, mudando e girando constantemente. Neste artigo, nos concentraremos em esclarecer o pensamento dialético da teoria dos Cinco Elementos na natureza, na sociedade e no corpo humano. O artigo abrirá uma nova abordagem para a teoria dos Cinco Elementos e a próxima direção de pesquisa é a aplicação da teoria na medicina oriental.
A enfermidade do amor em Lucrécio e Catulo
Authors: De Almeida José Carlos Silva
Published: January 2023

O presente artigo aponta que tanto Lucrécio quanto Catulo entendem o amor passional como uma enfermidade, assim como coincidem nas descrições de tal doença em todas as suas etapas. O que é então que os separa? Onde está a confrontação entre eles? A resposta se encontra na atitude que cada um adota diante da enfermidade. Enquanto Lucrécio considera o amor passional como algo reprovável e que há de ser evitado ouvindo a razão, Catulo, ainda que esteja consciente dos efeitos negativos deste tipo de amor, não pode evitar se entregar a ele.
A crise das ciências em Husserl: dos contrassensos naturalistas ao esquecimento do “solo originário” das idealizações científicas
Authors: Cortes Tourinho Carlos Diógenes
Published: January 2023

O presente artigo concentra-se em torno do tema da crise e, mais especificamente, da crise das ciências em Husserl. Dividido em duas partes, o artigo aborda, inicialmente, o tema em questão através da crítica de Husserl aos pressupostos da doutrina naturalista, solo sobre o qual se apoiam as ciências positivas da natureza. Num segundo momento, o artigo mostra que a crise das ciências seria decorrente de um deslizamento do sentido da Geometria e, mais particularmente, de um esquecimento fundamental do mundo pré-científico, por meio do qual as ciências perderiam de vista a sua relação originária com o mundo, deixando para trás o fundamento de sentido esquecido da ciência da natureza.
Data Health Functionality using Hyperledger Fabric Technology
Authors: K. Rahimunnisa
Published: January 2023

A permissioned blockchain infrastructure called Hyperledger Fabric offers a modular architecture, smart contract execution, configurable consensus, membership services, and a representation of roles between the nodes present in the infrastructure. It also provides high rated integrity sharing. Since patient health records are highly confidential, in order to maintain security, this study examines how to communicate medical data with better privacy protection in healthcare. The transfer of health-related data functions using Hyperledger framework improves the storage reliability and security. Furthermore, the healthcare supply chain process can be improved by hyperledger fabric networks by enhancing the visibility and traceability of network interactions. Companies that have accessibility to the ledger on a fabric network can see the same unchangeable data, enforcing responsibility and lowering the possibility of counterfeiting. This study's findings showcase the utilization of blockchain technology to improve the privacy of data sharing and storage in the healthcare sectors.
Factors Affected the Firm Value of the Mining Sector that Go Public in Indonesia
Authors: Latief Azhar , Prasetyo Reynaldy
Published: January 2023

The firm value becomes the main focus in terms of decision-making by investors to invest in a company or not. Tobin's Q ratio is one of the financial ratios used to measure firm value. This study aims to analyze how profitability, company size, leverage, and price-earnings ratios affected the firm value of mining companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample selection technique used was purposive sampling and obtained 33 mining subsector companies with a research period of 3 years (pooled data). The data analysis technique used in this study is Structural Equation Modelling-Partial Least Square (SEM-PLS). The results of this study show that partial profitability and leverage have a positive significant effect on the firm value. On the other hand, partial size and price-earnings ratio didn't have a significant effect on the firm value.