bluuebunny/crossref_metadata_2025 huggingface dataset:
Glaucoma detection using hybrid machine learning techniques
Authors: Jauro Suleiman Salihu , Ali Sulaiman Yusuf , Ahmed Muhammed Kabir
Published: October 2024

An eye disease called glaucoma can cause irreversible blindness if left undetected and not properly managed. The major challenge is that glaucoma often has no symptoms in its early stages, making it hard to detect using traditional testing methods like eye pressure measurements and eye exams. Several techniques for Glaucoma detection encountered difficulties due to a short training dataset, resulting in overfitting and under fitting problems. A hybrid machine learning approach based on CNN-SVM for detection of Glaucoma was proposed. Initially images taken from glaucoma dataset were preprocessed using standard scalar, then the preprocessed images are fed into CNN for transformation into high level features, the extracted features are subsequently passed onto an SVM classifier to distinguish between normal and glaucomatous conditions. Experimental results for the proposed CNN-SVM offers an accuracy,  precision, recall and F1-score of 100% demonstrating its superiority over other existing techniques such as SVM which has accuracy, precision, recall and F1-score of 93%, 92%, 90% and 94% respectively and CNN with the accuracy, precision, recall and F1- score of 95%, 99%, 88% and 90% respectively. The integration of CNN and SVM presents a promising framework for automated Glaucoma detection, offering significant potential for real-world clinical applications.
Assessment of relationship between emotional intelligence and conflict resolution among nurse managers at tertiary Health Institutions of North Eastern States of Nigeria
Authors: Adamu Alhaji , Sabo Adamu , Saad Habib , Shehu Yayangida
Published: October 2024

Conflict in health care settings may be effectively managed if nurse managers possess conflict management skills such as reconciliation, listening, and effective communication to bring individuals closer and work together to find fair solutions and meet balanced needs. The study aimed at identifying the relationship between emotional intelligence and conflict resolution among nurse managers at tertiary Health Facilities, in the Northern States of Nigeria. The objectives of the study are to assess the level of emotional intelligence among nurse managers, also to identify the most common types of conflict, determine the causes of conflict, determine the conflict resolution strategies applied by the nurse managers and to identify relationship between emotional intelligence and conflict resolution among nurse managers in tertiary health institutions of North Eastern States. A mixed methods research design (quantitative and qualitative methods) was used. A total of 188 nurse managers and three Head Nursing Services departments formed the sample size. The nurse managers were given structured questionnaires and the Head of the Nursing Services department was interviewed (key informant interview). Three instruments were employed for data collection; Interview Guide, Structured Questionnaire and Participants Demographics Sheet. A simple random sampling technique was used for the study. The obtained data were coded and computed in an SPSS Version 26 and analyzed using percentages, mean and standard deviation for descriptive statistics while the Pearson Correlation Coefficient was used for the inferential statistics. The result of the study revealed that most of the nurse managers have a fair level of emotional intelligence when dealing with conflict among nurse managers. It also revealed that the most common type of conflict among nurses was related to environmental factors. The working environment was the highest cause of conflict among nurses. Social skill strategy was mostly used in conflict resolution. The study revealed that there was no significant relationship between years of experience and conflict resolution r=0.173. Based on the findings the researcher concluded that most of the respondents highly make use of social awareness in the application of emotional intelligence in conflict resolution, most of the causes of conflict among nurses were related to a working environment, and social skills were mostly used in conflict resolution among nurses. Based on the findings of the study, the researcher recommended that other sources of conflict management should be identified for nurse managers to manage conflict, nurse managers should use the skills they have to solve problems and conflict management to be part of a school of nursing curriculum.
A comparative analysis of performance optimization techniques for benchmarking PHP frameworks: Laravel and Codeigniter.
Authors: Ahmed Muhammed Kabir , Bello Abubakar Hauwa , Jauro Suleiman Salihu , Dawaki Muhammad
Published: October 2024

As web applications grow in complexity, the performance of PHP frameworks is critical for delivering efficient, scalable solutions. This research compares performance optimization techniques in two widely used PHP frameworks, Laravel and CodeIgniter. By benchmarking these frameworks, the study evaluates their effectiveness in terms of response time, throughput, and data processing. CodeIgniter demonstrates lower response times and throughput, making it suitable for lightweight applications. In contrast, Laravel, though slower, offers advanced features and optimization tools ideal for complex, scalable applications. This analysis provides valuable insights for selecting the appropriate framework based on project requirements.
Human health risk of exposure to potentially toxic metals (PTMS) in indoor settled dusts from selected worship centres (WCS)
Authors: Famuyiwa A.O. , Umoren O.D. , Sotimirin O.E. , Okoyeaniche G.C. , Adegbesan A.C. , Saheed M.B.
Published: October 2024

The study aimed to determine the concentration of potentially toxic metals (PTMs) and the health risk of exposure to indoor dust from worship centres in Abeokuta, Nigeria. Twenty-four (24) dust samples were collected from various corners of selected worship centres. One (1) gram of the sieved dust was digested using aqua regia. PTM analyses were done using an Atomic Absorption Spectrometer (AAS). The result revealed the presence of Iron (Fe)> Zinc (Zn)>Manganese (Mn)> Lead (Pb) > Copper (Cu) >Nickel (Ni) > Cadmium (Cd) (1050; 81.6; 72.5; 3.304; 2.43; 0.516; 0.076 mg/kg) respectively. The PTMs were within the permissible limit for PTMs in dust stated by UK and Dutch Intervention. Pollution indices revealed Zn as the primary pollutant in the dust. A significant association between Zn, Cu, Ni and Cd while that of Mn and Fe suggest a common origin of anthropogenic and lithogenic sources respectively (p<0.01). Health risk assessment revealed inhalation as the major pathway of PTM exposure with the children population being the most susceptible. Hazard index (HI) values were <1, showing a non-significant non-cancer effect on exposure while the cancer risk estimate shows no carcinogenic risk. Conclusively, the selected worship centres have no PTM concentration of health concern at the time of the investigation. However, regular wet cleaning and close monitoring of the worship centres should be considered.
Clethra scabra (Clethraceae): beneficiamento e armazenamento de sementes
Authors: Corrêa Bruno Jan Schramm , Soares Carolina Rafaela Barroco , Iochims Daniel Alexandre , Oliveira Luciana Magda de
Published: October 2024

Este trabalho teve como objetivo avaliar métodos de beneficiamento e de conservação da qualidade de sementes de Clethra scabra Pers. expostas a diferentes períodos e condições de armazenamento. Os tratamentos de beneficiamentos foram: soprador, flutuação em água e controle. As sementes foram armazenadas em geladeira e em ambiente natural de laboratório (≈ 17,4 °C; UR ≈ 83%) por 0, 90 e 150 dias, sendo posteriormente submetidas ao teste de germinação. O melhor método para beneficiar as sementes de C. scabra é pela flutuação em água, e podem ser armazenadas tanto em geladeira quanto em ambiente natural de laboratório.
Três décadas de dinâmica das árvores remanescentes após exploração na Floresta Nacional do Tapajós, Brasil
Authors: Barbosa Hirailene Cristina da Cruz Barros , Ruschel Ademir Roberto , Freitas Lucas José Mazzei de , Barbosa Rodrigo de Souza , Nascimento Rodrigo Geroni Mendes
Published: October 2024

O objetivo deste estudo foi analisar as árvores remanescentes em uma comunidade arbórea pós-exploração na Floresta Nacional do Tapajós, em Belterra, PA. Os dados analisados foram procedentes do monitoramento das árvores com diâmetro a 1,30 m do solo (DAP) ≥ 5cm, em 36 parcelas permanentes. As medições foram realizadas em nove c 31 anos (1981-2012). Todos os indivíduos foram identificados em nível de espécie e classificados por grupo ecológico. A maioria das árvores remanescentes pertencem ao grupo das secundárias tardias. Possivelmente, a estrutura das árvores já estabelecidas, aliada à sua resiliência e elasticidade, favoreceu a recuperação pós-exploração, avançando ao equilíbrio natural. A percentagem da mortalidade das árvores remanescentes (1981 a 2012) concentrou-se nas duas menores classes diamétricas e acumularam mais da metade (52%) da comunidade arbórea (remanescentes de 1981), sendo representada, principalmente, por espécies pioneiras e secundárias iniciais. Considerando que a alta intensidade de exploração refletiu em abertura de grandes clareiras, devido à remoção de praticamente todas as árvores dominantes, houve favorecimento do crescimento das remanescentes e uma recuperação da dinâmica do sub-bosque, inicialmente pelas espécies tolerantes à luz, que foram substituídas com o avançar do tempo por espécies de grupos ecológicos com menor exigência de luz.
Influence of Quality of Political and Economic Institutions on GDP Growth
Authors: Rastorguev S. V. , Brodovskaya E. V. , Parma R. V.
Published: October 2024

This article investigates the relationship between the quality of political and economic institutions and economic growth. The study aims to empirically test the hypothesis of an interdependence between institutional quality and GDP growth rates following the global economic crisis of 2008 2009. The analysis focuses on the period of stable global economic growth from 2010 to 2018, with the upper boundary set at the onset of the COVID 19 crisis. To assess the quality of political institutions, each country’s average ’’Democracy Index’’ ranking over the nine-year period is used. Economic institutional quality is measured via the country’s average position in the ‘’Ease of Doing Business Index’’ over the same timeframe. Economic growth rates are determined by calculating the average ranking of countries over nine years according to World Bank data. Correlation analysis reveals that, in the post-crisis period, countries with lower positions in both indexes experienced the highest growth rates, while those leading in these rankings displayed comparatively lower economic growth. These observed differences may be attributable to the low-base effect in some rapidly growing countries and the effective economic policies of their elites. In contrast, the case of Russia highlights a unique pattern, where a low «Democracy Index» position correlates with a low economic growth rate, and a relatively favorable «Ease of Doing Business Index» position corresponds to lower growth – a paradox that may be explained by the severe negative impacts of the global economic crisis, anti-Russian sanctions, and ineffective economic policy. The findings underscore the need to further develop research methodologies at the intersection of political science and economics to deepen our understanding of the relationship between institutional quality across different sectors and macroeconomic performance dynamics.
Logarithmic resolution via multi-weighted blow-ups
Authors: Abramovich Dan , Quek Ming Hao
Published: October 2024

We first introduce and study the notion of multi-weighted blow-ups, which is later used to systematically construct an explicit yet efficient algorithm for functorial logarithmic resolution in characteristic zero, in the sense of Hironaka. Specifically, for a singular, reduced closed subscheme $X$ of a smooth scheme $Y$ over a field of characteristic zero, we resolve the singularities of $X$ by taking proper transforms $X_i \subset Y_i$ along a sequence of multi-weighted blow-ups $Y_N \to Y_{N-1} \to \dotsb \to Y_0 = Y$ which satisfies the following properties: (i) the $Y_i$ are smooth Artin stacks with simple normal crossing exceptional loci; (ii) at each step we always blow up the worst singular locus of $X_i$, and witness on $X_{i+1}$ an immediate improvement in singularities; (iii) and finally, the singular locus of $X$ is transformed into a simple normal crossing divisor on $X_N$.

Comment: Final published version
Bireylerin Rekreatif Alan Tercihlerine Etki Eden Faktörler ile Memnuniyet Düzeyleri Arasındaki İlişkinin İncelenmesi
Authors: Zaynl Abdeın Ali Salah , Taşgın Erdal
Published: October 2024

Bu çalışmanın amacı bireylerin rekreatif alan tercihlerine etki eden faktörlerin ve alana yönelik memnuniyetlerinin incelenmesi ve aralarındaki ilişkinin belirlenmesidir. Araştırmaya 2019-2020 yıllarında Konya ili park bahçelerini kullanan 474 birey gönüllü olarak katılmışlardır. Araştırmada veri toplama aracı olarak Gümüş ve Alay Özgül (2017)’nin geliştirdiği “Rekreasyon alanı tercih etkenleri ölçeği” ve Yetim ve Argan (2018) tarafından geliştirilen “Fitness Merkezine Yönelik Sadakat ve Tatmin Faktörleri” ölçeğinin “Tatmin” alt ölçeği kullanılmıştır. Verilerin analizinde parametrik testlerde kullanılmış, ikili grup karşılaşmaları için bağımsız gruplar t testi, üç ve daha fazlası gruplar için tek yönlü varyans analizi uygulanmıştır (p
Normaliser des données textuelles avec Python
Authors: Turkel William J. , Crymble Adam
Published: October 2024

L'objectif de cette leçon est de reprendre la liste créée dans la leçon « Du HTML à une liste de mots » et de la rendre plus simple à analyser en normalisant ses données.
The Role Of Investigators In The Application Of Restorative Justice And Rehabilitation To Victims Of Drug Abuse In The Belawan Port Police
Authors: Sirait Mangatur , Kusbianto Kusbianto , Sitompul Ariman
Published: October 2024

This study aims to determine the application of restorative justice and rehabilitation in the case of narcotics crime in legislation, the role of investigators in implementing restorative justice and rehabilitation in the Belawan jurisdiction, as well as the obstacles faced by investigators in implementing restorative justice and rehabilitation in the region. The research method used in this study is empirical juridical research that combines elements of law and scientific method. This study uses a qualitative approach with data collection techniques through interviews and document studies. The data sources consist of primary data obtained through observation, interviews, and questionnaires, as well as secondary data derived from primary and secondary legal materials. Data analysis is done descriptively by grouping, interpreting, and summarizing the data obtained. Investigators have an important role in handling cases of victims of drug abuse, including in the investigation, investigation, and rehabilitation. The implementation of restorative justice and rehabilitation at the Belawan Port Police Station has been carried out, but there are still obstacles such as lack of knowledge and skills of investigators, lack of support and facilities, and lack of community involvement. Increased training for investigators and stronger cooperation with communities and rehabilitation institutions are needed to improve the effectiveness of Drug Abuse Prevention.
Arbitration In Legal Remediesn Against Dispute Resolution Construction Service Contract
Authors: Safnul Dody
Published: October 2024

The purpose of this research is to find out what are the advantages and deficiencies in problem solving through arbitration and how the process dispute resolution through arbitration in construction contract disputes. By using research methods juridical normative, it can be concluded, that: 1. Arbitration is the way settlement of a civil dispute in outside the general court based on arbitration agreements made written by the parties to the dispute. 2. The existence of a written agreement negates the right of the parties to apply resolution of disputes or disagreements what's included in the agreement state court.
Onrechmatige Daad and Default on Supreme Court Decision Number: Number: 1120 K / Pdt/2022 Jo. Number: 342 / Pdt / 2021 / PT MDN 342 / Pdt / 2021 / PT MDN.
Authors: Purnomo Sigit , Saputra Rilawadi , Kusbianto Kusbianto
Published: October 2024

Procurement agreements have a very important function in the development of the country's economy, the amount of state money involved in this agreement is very large. Failure to fulfill this feat is often the basis for the injured party not to execute the agreement. The existence of parties who do not run the agreement often arise disputes because there are parties who feel disadvantaged as a result of this. The purpose of this research is to: 1). Describe the form of unlawful acts and defaults in the implementation of the procurement of goods and services in the decision of the Supreme Court Number: 1120 K/Pdt/2022 Jo. Decision number: 342/Pdt/2021 / PT MDN, 2). Reviewing legal considerations by judges in Supreme Court decision number: 1120 K/Pdt/2022 Jo. Decision number: 342/Pdt/2021 / PT MDN, 3). Reviewing the legal settlement of disputes over the procurement of goods and services that are not in accordance with the agreement on the Supreme Court decision number: 1120 K/Pdt/2022 Jo. No.342 / Pdt / 2021 / PT MDN. This type of research is normative legal research the data source of this research is secondary data, which includes: primary legal materials, secondary legal materials and tertiary legal materials. The method of data collection using the study of literature and documents. Analysis of research data using normative analysis of research results obtained a conclusion that: 1). Form of tort and tort in the Procurement Agreement of goods and services with number: PJJ.04.04.01/05/07/2019/0104 about the procurement and installation of AC (Air Conditioner) at Garbarata Kualanamu Deli Serdang International Airport in the Supreme Court decision number: 1120 K/Pdt/2022 Jo. No.342/Pdt/2021/PT MDN is the plaintiff/comparator/applicant for Cassation I / respondent to Cassation II (CV. Marendal Mas) is considered to have done what was promised, but it is too late and the defendant/compared/applicant Cassation II / respondent Cassation I (PT. Angkasa Pura II Kualanamu Airport Branch) did not immediately make payment for the work that the plaintiff/comparator plaintiff/comparator/Cassation applicant I/Cassation respondent did, as a result CV. Marendal Mas felt aggrieved because he could not pay the working capital of the bank and declared bad loans and collateral threatened with auction.
Assessment of 3-Fucosyllactose (3-FL) as a Novel Food for Use in Food and Food Supplements (RP2106)
Authors:   Food Standards Agency,   Food Standards Scotland
Published: October 2024

Chr. Hansen, Denmark (“the applicant”) submitted a novel food application for the authorisation of 3-fucosyllactose (3-FL) as a novel food to each nation of Great Britain in September 2023.

The novel food is intended to be used as a source of human identical milk oligosaccharide, 3-FL, and is manufactured by microbial fermentation using a genetically modified strain of Escherichia coli BL21 (DE3), and then refined to yield the purified powder.

This new application is seeking to use the novel food within the following food categories: food for special medical purposes and food supplements for the general population including those for vulnerable groups (pregnant and breastfeeding women, and the elderly); food for infants and young children including infant formula and follow-on formula. Food supplements are not intended to be used if other foods with added 3-FL or breast milk are consumed the same day.

This novel food had its application for authorisation assessed by the European Food Safety Authority (EFSA) which was published in May 2022. The Food Standards Agency (FSA) and Food Standards Scotland (FSS) have reviewed the information available, including the EFSA opinion, and confirmed that 3-FL was safe under the proposed conditions of use. The anticipated intake levels and proposed use in food and food supplements was not considered to be nutritionally disadvantageous.

This safety assessment represents the opinion of the FSA and FSS.
Traditional use of medicinal plants for urinary tract infections in Serbia: a scoping review
Authors:   University of Belgrade, Faculty of Pharmacy, Serbia, Jovanović Aleksandar , Dragićević Anđela ,   University of Niš, Faculty of Medicine, Department of Pharmacy, Niš, Serbia, Pavlović Dragana ,   University of Niš, Faculty of Medicine, Department of Pharmacy, Niš, Serbia, Krajnović Dušanka ,   University of Belgrade, Faculty of Pharmacy, Serbia
Published: October 2024

The use of medicinal plants dates back to ancient civilizations, where they were the primary form of treatment. This interest has evolved with scientific advances and led to their modern use. Around 13000 medicinal plants are used worldwide, and 65-80% of the population uses them for therapeutic purposes. In Serbia, approximately 700 medicinal plant species are found, of which around 420 are actively used. An important medical field in which medicinal plants play a crucial therapeutic role is the treatment of urinary tract infections (UTIs). This study aimed to collect and document the diverse uses of medicinal plants and the traditional knowledge in Serbia regarding their therapeutic applications in treating UTIs.
Research on dosage forms in an ancient Indian pharmacological manuscript The Bower Manuscript, the Nāvanītaka
Authors:   Faculty of Pharmacy, Meijo University, Nagoya, Japan, Natsume Yohko , Nose Mitsuhiko ,   Faculty of Pharmacy, Meijo University, Nagoya, Japan
Published: October 2024

Herbal knowledge has been the foundation of medication since antiquity. Pharmacy in Ancient India can trace its origin to a myriad of deities celebrated in the Vedas. The ancient Indian study of medicine is known as Ayurveda (Āyurveda), a combination of the Sanskrit words for ‘life’ (āyur) and ‘learning, knowledge’ (veda), and is an auxilia- ry Veda belonging to the Atharva-Veda. The Bower Manuscript (hereafter referred to as the Bower MS) contains descriptions of ancient Indian medicines and is an invaluable piece of Sanskrit literature in considering the history of pharmacy. It is not wide- ly known that the manuscript contains descriptions of Ayurveda; therefore, it has rarely been explored within the context in pharmaceutical research. 1 The aim of this study is to examine the dosage forms mentioned in the second part of the Bower MS, the Nāvanītaka, and to discuss the character- istics of the drug treatment from the perspective of formulation
Genesis and structuring of pharmaceutical ethics in France
Authors:   Society of History of Pharmacy, Paris, France, Nocton Aurélie
Published: October 2024

Ethics – etymologically ‘the science of duties’ – are an integral part of the pharmaceutical profession, as pharmacists are key players in public health. This requires organization, the establishment of rules to be respected, and sanctions applicable to those who breach them. This article provides a brief history of the genesis of this fully-fledged pharmaceutical science, and the way in which it has been organized in France.
Implementing Democratic Learning Through Independent Learning
Authors: Marbun Robinson , Siringo-ringo Juspen , Nadeak Devi , Siburian Ivan
Published: October 2024

This article explores the application of a democratic learning approach through the concept of Freedom of Learning in the context of education. Through literature analysis and empirical studies, this article presents strategies and practices that support the development of student-centered learning, strengthen their active participation in the learning process, and encourage learning independence. The findings highlight the importance of understanding the concept of Freedom of Learning in the context of democratic education as well as the challenges and opportunities in applying it at various levels of education. The implications of this approach on improving the quality of learning and developing students' skills and attitudes were also discussed. In conclusion, this article emphasizes the importance of the Merdeka Learning approach in building an inclusive, participatory, and oriented learning environment that is oriented towards developing students' capacity as democratic citizens.
Finance Carbon
Authors: Achmad Andy , Khaddafi Muammar
Published: October 2024

Negative externalities of carbon emissions are a global problem that requires government intervention to deal with.  This research method uses a qualitative approach using the literature review method. The conclusion is that carbon finance is an important tool in global efforts to reduce greenhouse gas emissions and mitigate climate change. With a combination of carbon markets, public funding, and private investment, there are many opportunities to support projects that have a positive impact on the environment. However, to achieve success, the challenges of regulation, transparency, and market stability must be overcome.
The Effectiveness of Recognizing the Existence of Traditional Institutions in Indonesia Based on The Constitution
Authors: Asfia Hilyatul , Wijaya Andika , D. Bangas Karlinae , Milionhart Benaya
Published: October 2024

Plurality is a social fact that cannot be avoided in Indonesia. The diversity of Indonesian people's tribes, religions, races, languages ??and religions shows their diversity. The founders of the Republic of Indonesia used the basic philosophy of "unity in diversity" to show the diverse social reality of the Indonesian nation, and the basic philosophy of "tunggal ika" to show the desire to unite the entire Indonesian nation into one. With the combination of the two, the philosophical motto of the Indonesian nation is "Unity in Diversity", which means unity in diversity. Apart from various different societal systems and structures, this community has unique norms that are considered customs and are adhered to by its community members. Customary law communities are genealogical or territorial communities that are prosperous and have citizens who are different from members of other legal communities and can act as independent and independent legal subjects. One of the problems in administering customary law communities is the existence of customary institutions. The problem currently occurring is that there is no clear and integrated mechanism for recognition and protection procedures. Regulations regarding procedural mechanisms for recognizing the rights of customary law communities through sectoral legislation are often not adhered to by various parties, in fact the nature of the regulations which do not focus on specifically regulating customary law community institutions has an impact on ineffective implementation even though customary institutions have relevance to the Indonesian constitution. The existing mechanism only concerns the process of identification, verification and determining its existence, which makes it increasingly pressured by development activities that do not pay attention to traditional rights and threaten local wisdom.
Comparison Performance Analysis of HDD, SSD and NVME for OLTP Database Server
Authors: Nirwansyah Ferdy
Published: October 2024

Databases are an essential component of life in modern society. The database has become an online Transaction Processing (OLTP) operational support company. This study discusses the storage configuration in a virtual server database for OLTP Database with a benchmark against three storage configurations for four databases: SQL Server, MySQL, PostgreSQL, and MariaDB for Windows Server virtualization. Benchmarks using TPC-C to get the best performance from all three configurations have been tested. The results of this study show that the storage configuration of HDD as a virtual disk drive OS and NVME as a virtual disk drive database get better performance as online transaction processing (OLTP) compared to HDD as a virtual disk drive OS and HDD or SSD as a virtual disk drive database. Using the TPC-C benchmark, the study tested the performance of four databases (SQL Server, MySQL, PostgreSQL, and MariaDB) in various virtual storage configurations. The results of 36 experiments involving different numbers of virtual users (10, 50, and 100) showed that a hybrid configuration that used HDDs for the operating system and NVME for database storage provided the best performance. On SQL Server, SSD configurations show better results for smaller user loads. The results suggest that the combination of HDD and NVME is the optimal configuration for most databases in OLTP tasks, and it provides useful guidance in efficient storage investment decision-making. Further research is expected to be able to conduct tests.
The Effect of Multiple Role Conflict and Work Stress on Female Employee Performance with Work Motivation as a Mediator
Authors: Nawungkrida Murni , Wahyudi Dion , Ambianasari Arum
Published: October 2024

Female employees often face unique challenges in the workplace, especially when they have dual roles as workers and housekeepers. Dual role conflict can cause work stress, which impacts their performance at work. This study aims to analyze the effect of dual role conflict and work stress on the performance of female employees with work motivation as a mediator. This study uses a quantitative research method. The data collection method used in this study is to reveal the research variables using a scale. The data analysis method used in this study uses the help of the JASP Statistics application. The results of the study showed that there was a significant effect of dual role conflict on the performance of female employees. In addition, this study also showed that work stress had a significant effect on the performance of female employees in the educational institution. Furthermore, work motivation was proven to have an effect on the performance of female employees at YSM. This study revealed that dual role conflict affected the performance of female employees with work motivation as a mediator, and work stress also affected the performance of female employees with work motivation functioning as a mediator. The implications of this study indicate the importance of management paying attention to dual role conflict and job stress to improve the performance of female employees. In addition, the results of this study can serve as a basis for organizations in designing support programs that can increase work motivation and employee well-being.
Village Asset Management Policy Implementation In Galagamba Village, Ciwaringin District, Cirebon Regency
Authors: Suwarsono Hendri
Published: October 2024

This study aims to analyze the management of village assets in Galagamba Village, Ciwaringin District, Regency. In the context of village development, effective asset management is essential to improve community welfare. The research method used is a combination of qualitative and quantitative approaches, with data collection through in-depth interviews, questionnaires, observation, and document analysis. The results showed that village asset management still faces various challenges, including low community participation, weak accountability, and lack of transparency in asset information management. In addition, many assets are poorly inventoried and in need of repair. The impact of this suboptimal management is seen in the social and environmental welfare of the community. Based on the findings, it is recommended to increase the capacity of human resources, open space for community participation, and apply the principle of transparency in asset management. This research provides important insights for village governments in formulating more effective and sustainable policies for village asset management in the future.
Key Indicators in Analyzing the Sustainability of Afghanistan's Natural Resources
Authors: Yar Fayaz Gul Mazloum , Sail Izat Ullah , Zahid Shamsurahman , Astuti Aurelia Widya
Published: October 2024

This study examines the factors affecting the sustainability of Afghanistan's natural resources, aiming to provide a framework for sustainable development and poverty alleviation. Using the Analytic Hierarchy Process (AHP) and strategic planning models, key factors such as organizational structure, management, economic, social, cultural, and ecological aspects were identified and prioritized. The findings indicate that organizational and managerial structure is the most critical factor, accounting for 38% of the overall importance. The research underscores the necessity for integrated and systematic management of natural resources to enhance economic and social well-being. It also emphasizes strategic planning, monitoring, and evaluation as essential components for effective resource management. A proposed model for sustainable natural resource management includes community empowerment, knowledge integration, economic viability, and improved communication among stakeholders. The study suggests that Afghanistan can develop its natural resources sustainably by leveraging strengths and opportunities while addressing weaknesses and threats. A comprehensive understanding of the various influencing factors and their interactions is vital for designing an effective model for sustainable management. This research contributes to the discourse on sustainable development in Afghanistan, providing actionable insights for policymakers and stakeholders in the natural resource sector.
Деятельность Леснинского Свято-Богородицкого женского монастыря как форпоста православия на северо-западной окраине Российской империи в конце XIX — начале XX вв.
Authors: Е.Г. Парфенова
Published: October 2024

Статья рассматривает деятельность Леснинского Свято-Богородицкого женского монастыря, созданного в Холмском крае с целью укрепления российской государственности и православных оснований жизни местного населения. Прослеживается специфика национально-конфессиональной политики властей Российской империи и Русской Православной Церкви в Северо-Западном крае в контексте противоборства с польским влиянием. Миссионерская деятельность монастыря представлена в контексте усилий игумении Екатерины (Ефимовской) по возрождению древнего служения диаконисс и социальной направленности внутреннего уклада его жизни. Проанализированы новаторские подходы и принципы устроения системы образования и воспитания детей, имевшие продолжение и преемство в пяти вновь созданных монастырях Холмщины. Это имело существенное влияние на общественно-политическую ситуацию в Холмском крае и позволило обрести доверие и расположение местного населения в условиях негативных последствий Указа «Об укреплении начал веротерпимости» в Холмщине в 1905 г., преодолению которых способствовала игумения Екатерина и сестры Леснинского монастыря.

The article examines the activities of the Lesninsky Holy Mother of God convent, created in the Kholmsky region in order to strengthen the Russian statehood and the Orthodox foundations of the life of the local population. The specificity of the national-confessional policy of the authorities of the Russian Empire and the Russian Orthodox Church in the North-Western Territory is traced in the context of the confrontation with Polish influence. The missionary activity of the monastery is presented in the context of the efforts of the abbess Catherine (Efimovskaya) on the revival of the ancient ministry of deaconesses and the social orientation of the inner way of its life. The innovative approaches and principles of organizing the system of education and upbringing of children, which had continuation and succession in the five newly created monasteries of the Kholm region, have been analyzed. This had a significant impact on the socio-political situation in the Kholm region and made it possible to gain the trust and disposition of the local population in the face of the negative consequences of the Decree “On Strengthening the Principles of Religious Tolerance” in the Kholm region in 1905, which the abbess. Catherine and the sisters of the Lesninsky monastery helped to overcome.
Peran Komunikasi Antar Budaya dalam Mengatasi Konflik di Lingkungan Multikultural
Authors: Efendi Septiyano , Sunjaya Heldy , Purwanto Eko , Widiyanarti Tantry
Published: October 2024

Penelitian ini bertujuan untuk mengkaji peran komunikasi antar budaya dalam mengatasi konflik yang muncul di lingkungan multikultural. Dalam konteks masyarakat yang semakin beragam secara etnis, budaya, dan bahasa, komunikasi antar budaya menjadi salah satu keterampilan penting dalam menciptakan hubungan yang harmonis dan menghindari kesalahpahaman. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif, melalui wawancara mendalam dan observasi di beberapa komunitas multikultural. Hasil penelitian menunjukkan bahwa pemahaman terhadap perbedaan nilai, norma, dan etiket budaya dapat membantu individu dan kelompok dalam meredakan potensi konflik serta membangun toleransi. Selain itu, kemampuan beradaptasi dalam gaya komunikasi, seperti mengubah cara penyampaian pesan yang disesuaikan dengan latar belakang budaya audiens, terbukti efektif dalam menciptakan dialog yang konstruktif. Temuan ini menekankan pentingnya pendidikan dan pelatihan komunikasi antar budaya sebagai upaya untuk mengurangi konflik di masyarakat multikultural. Penelitian ini memberikan rekomendasi bagi pemerintah, organisasi, dan individu untuk memperkuat keterampilan komunikasi lintas budaya demi menciptakan harmoni di tengah keragaman.
Analisis Kesesuaian Pelaporan Keuangan Segmen dan Interim Berdasarkan PSAK 234, 108, IFRS 8, dan IAS 34: Studi Kasus PT Pertamina Geothermal Energy Tahun 2023
Authors: Noviana Yulia , Aminah Siti , Golvanika Dervio , Kurniawan Lalu , Sucipto Mico , Agustiningsih Wulandari
Published: October 2024

Penelitian ini menimbulkan pelaporan keuangan segmen dan interim PT Pertamina Geothermal Energy tahun 2023 dengan standar yang berlaku, yaitu PSAK 234, PSAK 108, IFRS 8, dan IAS 34. Hasil analisis menunjukkan bahwa laporan keuangan perusahaan umumnya telah memenuhi standar yang ditetapkan, terutama dalam Mengungkapkan segmen terkait pendapatan, laba rugi, dan aset berdasarkan lokasi geografis dan jenis operasinya. Namun, beberapa area dapat ditingkatkan, seperti transparansi dalam penggunaan segmen informasi oleh manajemen untuk mengambil keputusan, serta menyebarkan peristiwa setelah tanggal pelaporan dan risiko yang dihadapi selama periode interim. Penelitian ini menyimpulkan bahwa meskipun PT Pertamina Geothermal Energy telah memenuhi sebagian besar persyaratan pelaporan, masih terdapat peluang untuk meningkatkan kualitas informasi yang disajikan.
Implementation of Artificial Neural Networks as a Method for Early Detection of Tax Evasion Behavior in Indonesia
Authors: Nataliawati Rita , Yaumi Sri , Qosim  , Yulianita Kusumawati Feni , Sutiani
Published: October 2024

Research Aims: This study aims to analyze the ability of the Artificial Neural Network (ANN) model in early detection of tax evasion behavior in Indonesia.
Design/methodology/approach: This study uses a qualitative method with a descriptive approach, the types of data used in this study are primary data and secondary data. Primary data is obtained from the results of interviews to obtain the information needed by the researcher. The interview informants came from the DGT sub-Directorate of Potential, Compliance and Tax Revenue with the initials K&H, tax consultants and taxpayers. while secondary data is collected through the DGT online website and through articles and journals on Artificial Intelligence (AI), Artificial Neural Networks (ANN), tax evasion, and financial information data on income, expenses, amount of assets, taxes payable) and behavioral indicators (tax compliance history, frequency of late reporting, significant changes in financial statements). The data analysis technique used is descriptive analysis, namely data collection, data reduction, data presentation and conclusion drawing
 
Research Findings: The results of this study show that the use of a neural network model can be an effective tool to detect symptoms of tax evasion behavior early. This method allows tax authorities to monitor and identify suspicious activity more efficiently and effectively.
Theoretical Contribution/Originality: This study makes a significant theoretical contribution by integrating the use of Artificial Neural Networks (ANN) in detecting tax evasion in Indonesia. The originality of this research lies in the application of ANN in the context of Indonesia's tax system, where the use of advanced technology such as ANN is still relatively new. The study also combines the pentagon's fraud theory, which adds elements of arrogance and competence in the analysis of tax evasion behavior, with a machine learning approach, creating a more holistic and innovative framework
Improving Taxpayer Understanding in the UIN Salatiga Community Through e-SPT Filing Assistance Program
Authors: Pertiwi Imanda Firmantyas Putri , Rahman Taufikur
Published: October 2024

Research Aims: The general goal of this community service research is to provide assistance in filling out e-SPT for the academic community and surrounding residents of UIN Salatiga, analyze the effectiveness of the assistance program, and analyze the constructs of the TAM theory, which includes perceived usefulness, perceived ease of use, technology perception, and intention to use e-SPT.
Design/methodology/approach: This research uses a combination of experimental-quantitative methods with primary data. The experimental method is conducted by comparing the participants' answers to tax-related questions and the technical aspects of filling out SPT before and after the assistance program. The quantitative method with primary data is applied by analyzing the participants' perception questionnaires regarding the usefulness, ease of use, perception of e-SPT technology, and intention to use e-SPT, both before and after the assistance program. The experimental method in this study will use a 2x2 between-subject factorial design. A saturated sample will be used in this research, with a total of 49 participants, comprising members of the academic community and the surrounding residents of UIN Salatiga.
Research Findings: The socialization and assistance activities for filling out e-SPT proved to be effective, able to increase respondents' positive perceptions of the usefulness and ease of e-SPT, and were able to enhance the academic community's interest in using e-SPT as a tax reporting platform. However, the perception of usefulness did not influence the academic community's interest in using e-SPT, while the perception of ease of use and technological attitude were able to influence the interest in using e-SPT among the academic community of UIN Salatiga.
Theoretical Contribution/Originality: This study provides both practical and theoretical contributions. Practically, it is expected that the assistance in filling out e-SPT will increase the understanding of the academic community and the surrounding residents of UIN Salatiga regarding taxation in general and the technical aspects of filling out e-SPT in particular. Theoretically, this study can contribute additional literature in the field of community service and taxation.
ASPECTOS TRIBUTÁRIOS ATRELADOS ÀS ATIVIDADES RELACIONADAS AO DEEP LEARNING NO CONTEXTO DO MERCADO PUBLICITÁRIO
Authors: Reboucas Bruno , Camilo Dias Lucas
Published: October 2024

O presente artigo se destina a analisar situação em que se questiona a possibilidade de tributação, notadamente dentro do espectro de incidência do ICMS e do ISS, de atividades que se qualificam pela utilização de tecnologia, com base em Inteligência Artificial, especificamente denominada como Deep Learning, dentro do contexto das necessidades apresentadas pelo mercado publicitário. Para tanto, aspectos técnicos atrelados ao contexto da Inteligência Artificial são devidamente explorados no decorrer do presente estudo, por se tratarem de pressupostos para uma análise negocial e tributária pautada na preservação de direitos fundamentais do contribuinte, uma vez que se sugere que tais atividades não estariam contempladas pelo campo de incidência de ambos os tributos.
INTELIGÊNCIA ARTIFICIAL NO APOIO À TOMADA DE DECISÕES NO DIREITO TRIBUTÁRIO
Authors: Engelmann Débora , R. Panisson Alison , Magistrali Larissa , L. A. da Rosa João , Carlotto Eric , Pedro Dahlem João , Garcia Telli Denise , Vieira Renata , H. Bordini Rafael , Caliendo Paulo
Published: October 2024

No Brasil, a área de direito tributário tem enfrentado sérios problemas devido ao atual modelo de aplicação da lei no país. Os casos de aplicação da lei tributária, em particular, têm uma grande parcela de responsabilidade pelas altas taxas de congestionamento judicial. O grande volume de ações judiciais vencidas dificulta a eficácia da justiça. Um dos pontos identificados como gargalo para a conclusão de tais processos legais, mais especificamente nos processos fiscais relacionados ao imposto municipal, é a identificação dos Avisos de Recebimento (AR) que comprovam que os devedores receberam informações sobre as dívidas que devem. Somente quando os tribunais estão na posse de um AR devidamente assinado, o processo pode avançar; quando uma entrega de aviso falhou, é necessário tentar novamente a entrega do aviso de dívida e, de fato, pode ser necessário encontrar meios alternativos de entrar em contato com o devedor. Para ajudar a acelerar a resolução de tais processos, estão sendo desenvolvidos aplicativos baseados em técnicas de inteligência artificial. Tendo em mente que a área do direito geralmente tem alguma resistência à adoção de sistemas automatizados, está sendo trabalhado em uma abordagem explicável que pode mostrar ao usuário qual raciocínio foi usado para chegar à conclusão sugerida, o que permite que os especialistas jurídicos tomem uma decisão final. Uma ontologia com conceitos relacionados ao direito tributário no Brasil está sendo desenvolvida. Essa ontologia será utilizada por um agente inteligente capaz de raciocinar sobre seus conceitos, extrair informações de documentos usando o Processamento de Linguagem Natural (PLN) e identificar padrões de raciocínio em processos utilizando a mineração de argumentos.
DIREITOS FUNDAMENTAIS DOS CONTRIBUINTES, ADMINISTRAÇÃO TRIBUTÁRIA E INTELIGÊNCIA ARTIFICIAL
Authors: Engelmann Débora , Lietz Bruna , Pedro Dahlem João
Published: October 2024

A presente pesquisa tem como objetivo analisar se a esfera de proteção dos contribuintes pode sofrer modificações em virtude da utilização da inteligência artificial na fiscalização exercida pela administração tributária. Nesta perspectiva, expõe-se a hipótese de uso da inteligência artificial pela fiscalização tributária, bem como estabelece a fundamentação da esfera de proteção do contribuinte nos direitos fundamentais. Ao final define-se que o uso de tecnologias como a analisada promove uma alteração hermenêutica dos direitos fundamentais de forma que a esfera de proteção dos contribuintes seja potencialmente modificada.
A UTILIZAÇÃO DA TECNOLOGIA BLOCKCHAIN NAS RELAÇÕES TRIBUTÁRIAS NO BRASIL
Authors: Bevilacqua Lucas , Ribeiro Gomes Rayanne
Published: October 2024

Este artigo tem como objetivo analisar a implementação da tecnologia blockchain nas relações tributárias no Brasil como ferramenta de otimização do cumprimento das obrigações tributárias e como medida de proteção aos dados transacionados.