bluuebunny/crossref_metadata_2025 huggingface dataset:
КӘСІБИ БАҒДАР БЕРУ ЖҰМЫСЫН ҚЫЗЫҚТЫ ЕТІП ЖҮРГІЗУДЕГІ ОЙЫН ТҮРЛЕРІ
Authors: Бағашаров Құдайберді
Published: August 2024

This article highlights current problems that arise in theprocess of career guidance work for students in secondary educational institutions. In the context of rapid changes in the modern world affecting the labor market, there is variability in the requirements for the individual. It is considered ideal that a teenager be ready for these changes and be able to quickly adapt to the situation on the labor market. The role of career guidance specialists is to ensure correct cognitive orientation in various professions, identify the personal abilities of students and determine their suitability for the chosen profession. However, there are pressing issues that professionals face in carrying out this important task. Advanced pedagogical experience and scientific research results link the success of career guidance activities to an understanding of these factors. This has a positive impact on the preparation of career guidance teachers for their work. Therefore, the article examines the horizontal problems that schoolchildren face during vocational guidance.
Algorithm of Radiological Methods to Diagnose Infertility Induced by Pelvic Organ Pathology and Fallopian Tube Abnormality
Authors:   Tbilisi State medical University Department of Clinical Radiology, Georgia, Ezieshvili L , Urushadze O ,   Tbilisi State medical University Department of Clinical Radiology, Georgia, Kintraia N ,   Tbilisi State medical University Department of Clinical Radiology, Georgia
Published: August 2024

Infertility affects millions of people and has an impact on their families and communities. Estimates suggest that approximately one in every six people of reproductive age worldwide experience infertility in their lifetime. In the female reproductive system, infertility may be caused by a range of abnormalities of the ovaries, uterus, fallopian tubes, and the endocrine system, among others [1,2]. For the assessment of tubal patency there are several radiological methods used nowadays: hysterosalpingography (HSG) and sonohysterosalpingography (sonoHSG). In Our study we have used both to asses tubal patency. In 73 cases of infertile woman in their reproductive age from 25 to 36 years we have used sonoHSG and have diagnosed different abnormalities in 41% of the cases (submucosal fibroid, endometrial polip, uterine abnormalities, endometrial hyperplasia), in 42 cases we have used both HSG and sonoHSG to asses tubal patency and diagnosed different types of tubal abnormalities. Results: In our study in 44% of the cases sonoHSG clearly reveals different uterine abnormalities and the fact of tubal patency without visualization of localization of tubal blockage and/or degree of blockage as a reason of infertility. In 56% of the cases where both sonoHSG and HSG was done we could diagnose tubal patency with localization of the blockage and degree of it. Conclusion: as a conclusion we can say that in the case of structural pathologies (like fibroid, endometrial polip or uterine abnormalities e.t.c.) and patency of tubes easily diagnosed by using only sonoHSG and there is no need to extend diagnostic method thus it is possible to avoid ionizing radiation of the patient and possibilities of allergy to contrast media used during HSG. But if structural abnormalities of uterus were not seen extension of diagnostic method using HSG is helpful to visualize localization of tubal blockage and degree of it. It is widely known that localization and the degree of the tubal block do not have clinical value and has no influence on the strategy of the management.
O‘ZBEKISTONDA ICA QARORLARINI QO‘LLASH MEXANIZMI
Authors: Juraeva Asal
Published: August 2024

O‘zbekiston protsessual qonunchiligiga ko‘ra, ICA qarorini ijro etishni istagan tomon umumiy yurisdiksiya qoidalariga muvofiq O‘zbekiston Respublikasining tegishli davlat sudiga ariza bilan (qonun bilan belgilangan shaklda) zarur hujjatlar ilova qilingan holda murojaat qilishi shart. Milliy qonunchilik normalari va O‘zbekistonning o‘zaro huquqiy yordam to‘g‘risidagi 14 ta ikki tomonlama shartnomalari tahlili arbitraj qarorlarini tan olish va ijro etish tartibi tahlil qilingan.
Considerações preliminares acerca da gênese da “questão social” no Brasil
Authors: Bruinjé Ana Luíza Tavares
Published: August 2024

O artigo apresentado tem como objeto central de análise as contribuições de Jacob Gorender e Clóvis Moura para compreender a gênese da “questão social” na particularidade brasileira. Para isto, indicamos as categorias Trabalho, Estado e Luta de Classes como imprescindíveis para a investigação da “questão social”; e ainda, Raça e Classe como categorias irredutíveis da realidade brasileira atual. A partir da pesquisa bibliográfica e análise desse referencial teórico, buscamos demonstrar que os determinantes fundamentais para o estabelecimento das condições gerais para gênese da “questão social” no país se constituem no processo histórico de transição do regime de trabalho escravo ao assalariado, entre 1850 e 1930.
O debate étnico-racial e de gênero na formação em Serviço Social na Região Norte
Authors: Barroso Milena Fernandes , Martins Ana Claudia Lopes , Cavalcante Rodrigues Taysa
Published: August 2024

O artigo trata da inclusão do debate étnico-racial e de gênero na formação profissional em Serviço Social. Com o objetivo de conhecer a inserção dessas temáticas nos projetos pedagógicos dos cursos da região norte do país, foi realizada uma pesquisa bibliográfica e documental nas universidades federais, com foco na análise das disciplinas, ementários, pesquisas e extensão universitária. O texto aponta avanços e desafios para a inclusão e consolidação dessas temáticas na formação de assistentes sociais. Nota-se uma ampliação do debate no conjunto da categoria, porém, na formação em nível de graduação, tais temáticas ainda não assumem centralidade, aparecem nas disciplinas obrigatórias de forma difusa e pontual e em algumas disciplinas optativas que tratam dos temas.
A disputa em torno do debate racial no Brasil: teoria e método para o avanço da perspectiva crítica
Authors: Souza Cristiane Luiza Sabino
Published: August 2024

Este ensaio tem o objetivo de abrir um debate sobre a disputa a política e teórica em torno do debate racial no Brasil na atualidade, bem como de demarcar a teoria social crítica marxista e seu desenvolvimento por intelectuais latino-americanos e caribenhos como base fundamental para o avanço na intepretação da indissociabilidade entre raça e classe, antirracismo e anticapitalismo.
Influence of Social Media Advertising Experience on Affect, Intrusiveness and Recall: Moderating Role of Platform
Authors: Manala-O Safa
Published: August 2024

Social media advertising is now regarded as a necessary tool for brands to reach their consumers. Recent global reports disclose that companies are allotting billions of US Dollars for social media advertising on platforms such as Facebook, Youtube and Instagram. It is commonly thought that all social media platforms are experienced similarly, however new studies have shown that each platform is uniquely consumed and that affects how advertisements are perceived. This study examined the significant relationships among advertising experience, affect, intrusiveness and recall to determine their interrelation in the context of social media. It also examined the moderating effect of social media platform on these relationships. Findings reveal that advertising experience has a direct and an indirect influence through affect on advertisement recall. Social media platform was also found to significantly moderate this link. Intrusiveness was not found to be relevant. Findings of this study are crucial for companies to know that advertising across social media platforms does not yield the same, or even successful, outcomes in terms of advertisement recall. Some platforms are more likely to yield better advertisement recall because of how they are experienced by users and that affects the way they view and think about advertisements.
Effect of Capital Structure and Audit Committee on Earnings Management during Covid-19 on Public Companies in the Pulp and Paper Sector
Authors: Hawila Jennifer
Published: August 2024

This study aims to determine whether the Capital Structur and Audit Committee have a significant effect on Earnings Management during Covid-19 on public companies in the pulp and paper . The type of data used in this research is quantitative data and the data source is secondary data. The population in this study are pulp and paper subsector manufacturing companies listed on the Indonesia Stock Exchange as many as 9 companies for the 2020-2021 period. The sample in this study were 7 companies with purposive sampling technique. Data analysis technique using multiple linear regression analysis method. This analysis includes descriptive statistics, classical assumption test, multiple regression analysis, hypothesis testing through t and F tests, and coefficient of determination test (R Square). From this analysis, it is obtained that the multiple linear regression equation Earnings Management = 627.384.190.200,000 - 10.948.787.110,000 Capital Structure – 1.628.729.107.000,000 Audit Committee + e.
The results of partial research shows that the Capital Structure has no effet and no significant on Earnings Management in pulp and paper sub-sector manufacturing companies listed on the Indonesian Stock Exchange where the tcount value is -0,592 > ttable 2.004879 and significant value < 0,05 which is 0,557 < 0,05 and Audit Committee has no effect and no significant on Earnings Management in sub-manufacturing companies. pulp and paper sector which is listed on the indonesia stock exchange where the value of tcount is -0,536 < ttable 2,004879 and significant value > 0,05 which is 0.594 > 0.05 . The results of silmutaneous research shows that the Capital Stuctur and Audit Committee have no effect and no significant effect on on Earnings Management in pulp and paper sub-sector manufacturing companies listed on the Indonesian stock exchange where the value of Fcount is 2,236 > Ftable 3,17 and significant value < 0,05 which is 0,791 < 0,05. The results of the coefficient of determination (R Square) show that 0,9% of the dependent variable in Earnings Management can be explained by the Audit Committee and Auditor Independence. While the remaining 99,1% is explained by other variables not examined in this study such as company size, institutional ownership.
The Effect of E-Commerce Utilization and Tax Digitization on CV Citra Anggun Cosmetic's Performance During the Pandemic
Authors: Geby Gabriella
Published: August 2024

This study aims to determine the effect of the use of e-commerce and tax digitalization on the performance of CV Citra Anggun Cosmetics during the pandemic. The type of data used in this study is quantitative data, namely data obtained in the form of numbers. Source of data in the form of primary data. Primary data was obtained from the results of distributing questionnaires via google form to employees at CV Citra Anggun Cosmetics. The population in this study includes employees who work at CV Citra Anggun Cosmetics. The sample in this study uses a saturated sample, namely all employees who work in cv Citra Anggun Cosmetic. Data analysis and testing consisted of validity test, reliability test, descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (t test) and simultaneously (F test) and coefficient of determination test. The results showed that E-commerce had no effect and was not partially significant on performance with a t-count value of 1.782 < 2.048, tax digitization had no partial effect on performance with a t-count value of 1.156 <2.048. E-commerce and tax digitization simultaneously have a significant effect on performance with an f table value of 7.514 > 3.35 and a coefficient value of 35.8%.
Factors Influencing Occupational Stress: A Study on its Effect on the Performance of MSU-IIT Faculty during COVID-19 Pandemic
Authors: BANSE JESSA MAE
Published: August 2024

As a response against the Coronavirus disease (COVID-19), several countries adopted online and modular programs in the educational sector.  As these require certain competencies and skills, these changes might have contributed to the stress experienced by the faculty members that could affect their performance. The purpose of this study is to determine the level of occupational stress, measured by the Teacher’s Stress Inventory (TSI), that the faculty members of Mindanao State University-Iligan Institute of Technology (MSU-IIT) experienced caused by work-family conflict, lack of training, role ambiguity and role conflict, powerlessness, and intrinsic impoverishment. In addition, the impact of occupational stress on the performance of the faculty members during the school year 2020-2021 is assessed. Anchored on Michigan Model and Performance and Demand Theory of Welford, 114 faculty members were selected as respondents using quota sampling, results showed that faculty members experienced slight stress. These are manifested through minimal or low stress as measured by the manifestations of stress namely emotional, biobehavioral, and physiological-fatigue. On the factors influencing occupational stress, only work-family conflict and lack of training influence occupational stress. Since faculty members cannot enter the campus and work on a work-from-home arrangement, the distinction between office hours and free/family time is almost nonexistent. The shift in the learning modality required a new set of competencies (i.e. technology-based skills) but the sudden shift only allowed a short period of time of training.  The results on the factors influencing occupational stress are consistent with the Michigan Model but inconsistent with Welford's Performance and Demand Theory; even if the demand during the pandemic has changed, the faculty experienced slight stress and performed excellently in their work.
THE INFLUENCE OF SERVICE FEATURES AND EASE OF USE OF M-BANKING ON THE SATISFACTION OF M-BANKING USERS
Authors: Lius Diana
Published: August 2024

In this modern era, the development of technology is very rapid. This technological development was also followed by the banking world in Indonesia where banks in Indonesia began to launch digital banking products such as M-banking (Mobile Banking). With the features in M-banking, customers can make transactions easily without the need to come directly to the bank. The M-banking service provided is 24/7, meaning that the bank offers a seven-day service for twenty-four hours and provides easy service without time restrictions. The purpose of this study is to determine The Influence of Service Features and Ease of Use of M-banking on The Satisfaction of M-banking Users at PT. Bank Mestika Dharma, Tbk. The object of this study is M-banking user at headquarters of PT. Bank Mestika Dharma, Medan. The sample used was 110 customers calculated by the (Hair, et al 2015) formula. The sampling technique used was purposive sampling and the data collection method in this study used Quantitative method by distributing questionnaires to respondents measured by a likert scale.
ANALYSIS OF FACTORS THAT INFLUENCE THE PERFORMANCE OF PLN IN IMPROVING COMMUNITY SERVICES IN THE DISTRICT OF MEDAN TIMUR
Authors: Tanoto Nico Samah
Published: August 2024

The purpose for this research is to analyze factors that influence the performance of PLN in improving community services in the district of Medan Timur. The Research Method is quantitative method with Survey method which use questionnaire as research instrument to collects data. The Population in this research is every consumen of PLN Medan Timur estimate at 71.383 Consumen Number. Using Slovin formula, n = N / (1 + (N x e²)) with Margin of Error 10% so that obtained 100 Respondent for Independent and multiple linear regression test that will be used as a tools to learn how much influence does Independent Variable cause to Dependent variable. Research results shows that Creativity and Innovation Factors gives significant effects from partial even simultant in improving community sevices in the District of Medan Timur. Creativity and Innovatin Variable shows Improvement of Community Services By 26%.
PENGARUH PENYULUHAN DENGAN METODE DEMONSTRASI TERHADAP PENINGKATAN PENGETAHUAN DAN MINAT ADOPSI TEKNOLOGI ECO ENZYME
Authors: Dewi Fitri Nur Kumala , Oktaviani Deby , Fadillah Wella Nur , Safitri Malia Nur , Umiyana Alif Ayu
Published: August 2024

The waste problem in Indonesia is increasing every year. The type of waste that dominates in TPS is household waste. Household waste that is disposed of produces methane gas which has an effect on global warming. Eco Enzyme is a fermented liquid made from household waste (vegetable and fruit peels). In addition to reducing household waste, Eco Enzyme is also useful for agricultural cultivation, namely as a plant fertilizer, pest repellent and several other benefits. However, in reality, there are still many people who do not know about Eco Enzyme, how to make it and how to use it, so it is necessary to hold a demonstration method of counseling. The demonstration method is very effective in this counseling activity, because with this method the counselor conveys the understanding, as well as the procedure for making it, besides that it is also conveyed about how to apply Eco Enzyme to cultivated plants. The effectiveness of the demonstration method in counseling is proven by the results of the Wilxocon test which measures changes in knowledge and interest in using Eco Enzyme in the PKK group in Prunggahan Kulon Village from before and after counseling. The results of the study showed a Z value of -2.244 and a p value of 0.000 (p <0.05), which means that there is an influence of the demonstration method on increasing knowledge about the use of Eco Enzyme for Plant Cultivation and a Z value of -2.123 and a p value of 0.000 (p <0.05), which means that there is an influence of the demonstration method on increasing interest in the use of Eco Enzyme for agricultural cultivation.
Financial Performance Analysis at Microfinance Institutions: Case Study at Regional Business Entities Bogor Regency
Authors: Noviar Yan , Hasrul Hasrul , Herman Herman
Published: August 2024

Regionally Business Entities (BUMD) are business entities whose capital is wholly or largely owned by the regional government, consisting of regional public companies and regional limited liability companies. Bogor Regency has several Regional Business Entities (BUMD) operating in various sectors, both strategic sectors that require regulation by the government, as well as commercial sectors that are not specifically regulated. Microfinance Institutions (LKM) are financial institutions established to provide business development and community empowerment services, either through loans or financing in micro-scale businesses to members and the community. PT Microfinance Institution (PT LKM) Bogor is a company originating from the Bogor District Credit Union (PD. PK), in accordance with applicable regulations and its legal form it has become PT LKM Bogor. PT LKM Bogor is located at Jalan KSR Dadi Kusmayadi No. 6B Ruko Citra Nusa, Kel. Tengah, Kec. Cibinong, Bogor Regency. The aim of this research is knowing the development of PT LKM's performance and the problems it is facing. The method for evaluating the performance of BUMD PT LKM Bogor was carried out based on the assessment of the health aspects of DIR Decree Number 30/SK/KEP/DIR dated 30 April 1997 concerning Procedures for Assessing the Health Level of Rural Banks and was guided by the Decree of the Minister of Finance of the Republic of Indonesia No. 826/KMK.013/1992. The aspects assessed in determining the level of company health include capital aspects, productive asset quality aspects, management aspects, profitability aspects and liquidity aspects. Based on the results and discussion above, the conclusions of this research are as follows: PT LKM's performance from 2018-2022 shows UNHEALTHY conditions. One of the reasons why PT LKM's health value is so small is because the quality of its productive assets, which have the greatest weight in determining the company's health level, has very little value.
Influence of Organizational Image with Mediation Innovativeness on Service Performance (Case study on SAMSAT in Central Kalimantan)
Authors: Coven Robert
Published: August 2024

The Vehicle Registration and Licensing Office (SAMSAT) in Central Kalimantan Province plays a crucial role in generating significant revenue from motor vehicle taxes, amounting to 28.5% of the total local tax revenue. Therefore, research on the factors influencing the performance of SAMSAT services in Central Kalimantan Province is urgent to maintain or enhance the realization of motor vehicle tax revenue in the future. This study employs a quantitative approach using a questionnaire completed by 35 respondents and analyzed using Structural Equation Modeling Partial Least Square (SEM PLS) technique. The research findings indicate that organizational image has a significant positive relationship with innovativeness and service performance. However, when mediated by innovativeness, no significant relationship was found between organizational image and service performance. Meanwhile, innovativeness directly exhibits a significant positive relationship with service performance.
Quantitative Differentiation of Phenotypic Traits and Correlations between Achatina achatina and Achatina fulica Snails Based on Five Whorls
Authors: Adam A. J. Etukudo O. M. , N. S. Bassey
Published: August 2024

Three hundred (300) adult black-skinned snails, consisting of one hundred and fifty (150) snails each of A. achatina and A. fulica with 5 whorls were procured from a snail farm in Ogun state, Nigeria and used for this study. The body weights of the snails used ranged from 130.82 g to 268.70 g (average 136.89 g) for A. achatina species, and 48.70 g to 120.10 g (average 61.20 g) for A. fulica respectively. The results obtained in this study indicated that genetically, the A. achatina species are heavier and larger than the A. fulica counterpart with the same number of whorls (5). The results of the phenotypic correlation coefficient among the phenotypic traits of the two species of snails showed negative, weak, low significant (P<0.05) and mostly non-significant (P>0.05) differences between body weight and other phenotypic traits studied. The positive, low significant (P>0.05) phenotypic correlation coefficient (rp) obtained was r = 0.531 between body weight and aperture width, and r = 0.561between aperture width and spiral width respectively for A. achatina species of snails. The only positive and highly significant (P<0.01) phenotypic correlation coefficient of r = 0.610 was obtained between body shell width and aperture width for the same A. achatina species of snails. Species type, age and size differences of the snails used, number of whorls and body weight ranges have high effects on phenotypic trait differentiation and phenotypic correlation coefficient of estimation. Thus, the phenotypic traits of A. achatina and A. fulica species of snails studied could be selected for quantitative differentiation and characterization snails.
Leadership Strategies for Motivating Students: Insights from English Language Learning in Indonesian Senior High Schools
Authors: Asrifan Andi , Dewi Anita Candra
Published: August 2024

One of the major things that university students have to go through is the learning activity. Achieving one's goals is believed to have a strong correlation with motivation. English proficiency is influenced by pupils' intrinsic willingness to study the language. The purpose of this research was to determine if there is a correlation between the level of interest that second graders at SMA Negeri 2 Sidrap have in studying English and their actual academic performance. The results demonstrated a strong relationship between students' motivation to study English and their actual progress in doing so. The results of the students' English proficiency exam and their motivational surveys corroborated this. Initially, the computed r-value, which was determined using the SPSS 21 Program, was greater than the table value at the 5% and 1% significant levels, or 0.367 < 0.852 > 0.47. Furthermore, when looking at the correlation between student motivation and English language proficiency, it was found that, for the sample class, 72.59% of the variance in student achievement was attributable to student motivation (variable X), while 25.41% was impacted by other factors.
Membangun Sinergi Global: Upaya IAI Almuslim Aceh dalam Peningkatan Kualitas Pendidikan melalui Kerja Sama Internasional
Authors: Ghani Abdul , Diana Diana
Published: August 2024

International programs are a vital strategy for expanding the participation of academic and non-academic communities in global mobility activities, supporting the implementation of the Tridharma of Higher Education. In this context, Institut Agama Islam (IAI) Almuslim Aceh organized an international program in Malaysia from June 11-14, 2023, to strengthen academic cooperation and community service. An action research approach was employed as it allows researchers to directly intervene and observe the changes occurring during the collaboration program. Data collection techniques included direct observation, in-depth interviews, and documentation. The collected data were analyzed through the steps of grouping, categorizing, and interpreting the data. This study utilized an evaluative approach based on the CIPP model (Context, Input, Process, Product). The results of this program indicated an increase in the knowledge and awareness of Indonesian citizens regarding the importance of applying knowledge appropriately according to social contexts and development needs. Additionally, the signing of a Memorandum of Understanding (MOU) with Universiti Sulthan Azlan Shah in Malaysia resulted in student and faculty exchange programs aimed at enhancing educational quality and broadening the global perspectives of the participants. Collaboration in an international conference with Universiti Malaya created opportunities for knowledge and cultural exchange, as well as strengthened cross-cultural cooperation in education and research. The implications of this program are the strengthening of institutional capabilities in implementing the Tridharma of Higher Education internationally, as well as the improvement of education quality and future global cooperation.
Penerapan Pembinaan Intensif dalam Upaya Peningkatan Kinerja Tim Akreditasi di MTSn 2 Bener Meriah
Authors: Farida Lasma
Published: August 2024

Intensive implementation of coaching to improve the performance of accreditation teams is the full responsibility of the leader of an institution or institution. Similarly, MTsN 2 Bener Meriah is one of the Islamic educational institutions. This study aims to find out how  the intensive application of coaching in an effort to improve the performance of the accreditation team MTsN 2 Bener Meriah. This research is qualitative with descriptive survey techniques. Through interviews, observations, and documentation, the following research results are found: (a) the components of accreditation that become the assessment points in the form of curriculum of each educational program, number of educators, the condition of learners, coordination of the implementation of education, educational facilities and infrastructure, readiness of academic administration, staffing, and household finances, (2) the application of coaching one of them on the components of content standards and process standards, (3) based on the evaluation of activities in the know that not fully the management of MTsN 2 Bener Meriah committed in carrying out the task and not yet maksimanya conflict management so that there is doubt and lack of readiness in maintaining the 'A grade' that has been achieved.
Strategic Framework Deployment for Elevating Educational Governance Standards
Authors: Ghafar Muhammad , Shiddiq Jamaludin , Yang Li , Hamidah Noor Zinatul
Published: August 2024

Strategic planning has been applied to social organizations, including in education. This study aimed to find and examine the process of preparing and implementing strategic plans and their impact on governance quality at Madrasah Aliyah Amanatullah, Banyuwangi Regency. This research is field research with a qualitative approach—information obtained through observation, interviews with primary data sources, and documentation. Data were analyzed by data reduction, presentation, and inference using domain analysis. The validity of the data uses intensive observation and triangulation criteria. The study findings indicate that the process of developing a strategic plan at MA Amanatullah Banyuwangi involves several steps. Firstly, it involves formulating the school's vision, mission, and goals with the participation of all stakeholders. Next, a strategic planning team is formed. The process then includes analyzing strategic planning and evaluating strategic options. Secondly, the implementation process is executed by assigning tasks and collaborating to implement strategic planning, as well as evaluating its execution. Thirdly, the effect of enhancing school governance includes the implementation of guidelines to improve the quality of educators and education staff, the enhancement of service governance to students, and the establishment of practical cooperation with all stakeholders of Madrasah Aliyah Amanatullah.
Predatory Pricing in Buying and Selling Imported Products in E-Commerce According to the Perspective of Business Competition Law and Muamalah Fiqh
Authors: Kurlillah Anis , Hisan Syifaul , Tamam Badrut
Published: August 2024

The presence of E-Commerce makes it easier to export and import goods without geographical boundaries, but it also gives rise to allegations of Predatory Pricing practices which are detrimental to other business actors and consumers. Predatory Pricing is a strategy of temporarily setting product prices below production costs or market prices in order to reduce competitors and gain market share. This suspicion arose because imported products were sold much cheaper than local products, as was the case at Fistyle and Biu.costore stores. However, this action needs to be proven by the Business Competition Supervisory Commission (KPPU). Problem Formulation 1) What are the indications of the implementation of Predatory Pricing by Fistyle and Biu.costore stores. 2) How is the legal review of Predatory Pricing practices by Fistyle stores and Biu.costore according to the Business Competition Law based on Law no. 5 of 1999. 3) What is the legal review of Predatory Pricing practices by Fistyle stores and Biu.costore according to Fiqh Muamalah. This article is empirical juridical research and the approach is statutory and conceptual. The data sources used are primary and secondary, data collection through interviews and observations and analysis using source and technical triangulation techniques. The research results show that the practice of Predatory Pricing is prohibited according to Article 20 of Law Number 5 of 1999 concerning Prohibition of Monopoly Practices and Unfair Business Competition. This action is considered a violation if it meets the elements in Article 20. However, the Fistyle and Biu.costore stores were not proven to have violated this Article because they did not carry out Predatory Pricing. In Muamalah Fiqh, pricing in the market is expected not to exceed the prevailing market price, to maintain fairness and balance. The practices carried out by Fistyle stores include Siyasah al-Ighraq, because they cause losses to other business actors and consumers, such as selling defective goods and destroying market prices. Meanwhile, Biu.costore cannot yet be categorized as Siyasah al-Ighraq because it has just been established and there have been no complaints. Although both stores offer very low prices, not all actions considered Predatory Pricing are prohibited; Low prices can come from efficient and innovative business operations.
Analyzing the Effects of the Adoption of International Financial Reporting Standards by Listed Companies in Nigeria
Authors: Ogbenjuwa Emmanuel I. , Akpan Friday E.
Published: August 2024

This study is on implementation of International Financial Reporting Standards (IFRS) by reporting entities in Nigeria. Since Nigeria adopted IFRS in 2010, managers of reporting entities have been confronted with organizational changes both in the structures and processes of financial reporting. Previous studies have not assessed the claims that adopting IFRS improves the quality of financial reports and managerial efficiency. This study evaluated the assertion that IFRS adoption impacts the quality of financial reports, operational costs, and operational efficiencies of management. The theoretical frameworks which undergirded the study were theories of organizational behaviors and attitudinal change. Data were collected via a stratified sampling of 520 respondents who completed a 5-point Likert scale, which has a long history of reliability and usage in social science research. This study adopted a documentary review of financial statements before and after IFRS implementation to evaluate how IFRS adoption affected them. Logistic regression was used to test the main effects of IFRS adoption as independent variable to predict managerial efficiency as outcome variable. The study found statistically significant improvement in the quality of financial reporting and managerial efficiency following IFRS adoption. Participants’ perceptions about IFRS measured on the attitudes scale did not significantly predict managerial efficiency, however, and the cost and benefit of implementing IFRS had no significant relationship with managerial efficiency. The study has positive social change implications as its findings, when implemented, may lead to more efficient company management, business expansion, improved government accounting oversight, more job opportunities, and reduced crime rates.
An insight into architectural design studio education space from a "time" perspective
Authors: Kıdık Ayşegül , Asiliskender Burak
Published: August 2024

This study offers a comprehensive literature review of the evolution of design studio education, focusing on the integration of Virtual Reality (VR), Augmented Reality (AR), and Mixed Reality (MR) technologies. The research explores current and future design studio models by examining the development of architectural design studio education and the importance of its physical spaces within a timeline framework. The literature review identifies key insights, analyzes patterns, and integrates findings to present a narrative of architectural education's historical evolution and prospects. The study highlights significant shifts in design studio education, moving from the traditional master-apprentice relationship to contemporary design studio spaces within architecture schools. It emphasizes the impact of social, economic, and technological developments on these models, particularly the shift to remote education necessitated by COVID-19. This transition highlighted the need for alternatives to physical studio spaces, directing attention to VR, AR, and MR technologies as potential solutions. Through a meticulous review process, this study examines how these emerging technologies can provide immersive and interactive learning experiences, enhancing flexibility and accessibility in design education. It discusses the benefits and challenges of integrating these technologies, considering their potential to function without needing a specific physical studio. Ultimately, this study contributes to the field by offering theoretical insights and practical guidelines for educators. It explores alternative models to enhance adaptability and addresses the implications of technological adaptation and crisis management. The findings enrich the academic literature and foster future research and discussion on the evolution of design studio education in the digital era.
Monastery heritage as a tool for reconciliation pre-post earthquake: The case of Saint Simeon Monastery
Authors: Kalkan Bilge , Günçe Kağan
Published: August 2024

Preserving heritage ensures it is passed to future generations, cultural heritage is crucial in shaping community’s identity through this journey. Religious heritage has huge importance in continuation and give sense of belonging within religious communities. Monastery heritage has a crucial role in safeguarding the rich past and traditions of monastic communities, with a focus on their religious and societal significance. Antioch is a city, a home of coexistence. Beside the city’s rich culture, the city is known as central point promoting reconciliation through three main monotheistic religions. The city has faced several earthquakes in history, it was completely destroyed and later rebuilt again. Unfortunately, recently an earthquake occurred and destroyed not only the historical religious buildings but the greatness of coexistence. Reconciliation is the key of healing after the disaster by fostering unity, comprehension and collaboration. Saint Simeon Monastery in Antioch is a significant example of resilience, rebirth, and reconciliation, as evidenced by the references to its response to challenges in its history. Preservation of the monastery should include physical and psychological strategies so that the place can welcome everyone, heal, and coexist with its values and characteristics post-challenge. The research aims to create a framework to increase cultural awareness within the community about the importance of Saint Simeon Monastery as religious heritage site. This will promote to build the bridge of reconciliation post-earthquake. Method of the study includes both quantitative and qualitative research to examine the significance of Saint Simeon Monastery’s religious history brings communities together in Antioch after the earthquake.
nternal Organisational Factors and Access to Finance of Small and Medium Enterprises in Lagos State, Nigeria
Authors: Falore T. , Adefulu A. , Nwankwere I.
Published: August 2024

Access to finance is a critical factor for the survival, growth, and development of Small and Medium Enterprises (SMEs) worldwide. However, empirical evidence from the literature has revealed that SMEs face signicant challenges in accessing nance, often encountering issues such as stringent collateral security requirements, prolonged loan processing times, limited loan amounts, high interest rates, and low loan approval success rates. These challenges have been attributed, in part, to the non-adoption of internal organizational factors, including management expertise, quality of nancial reports, operational efciency, rm size, and rm age. Previous studies have attempted to clarify the obstacles faced by SMEs and the associated potential solutions. However, majority of these studies have concentrated on industrialised nations rather than on emerging economies like Nigeria. Hence, this study examined internal organisational factors and access to nance of Small and Medium Enterprises in Lagos State, Nigeria. Survey research design was adopted for this study. The population comprised 42,067 owners/managers of SMEs in Lagos State, Nigeria. A sample size of 495 was determined using Cochran formula. Stratied random sampling technique was adopted in selecting respondents. A structured and validated questionnaire was utilized for data collection with Cronbach's alpha reliability coefcients for the constructs ranged from 0.702 to 0.973. The response rate was 90.7%. Data were analysed using the descriptive and inferential (structural equation model) statistics at a signicant level of 5%. Findings revealed that internal organisational factors had a statistically signicant effect on access to 2 nance (Adj.R = 0.596; F (5,443) = 133.139., p < 0.05) of Small and Medium Enterprises in Lagos State, Nigeria. The study concluded that internal organisational factors improved SMEs access to nance in Lagos State, Nigeria. The study recommended that owners/managers of SMEs should proactively invest in strengthening internal organizational factors such as management expertise, nancial reporting quality, operational efciency, rm size, and rm age, recognizing their profound impact on enhancing access to nance.
Impact of Auditing on Deposit Money Banks' Performance in Nigeria: A Study of Selected Institutions
Authors: Nwachukwu Irem , Okezie B. , Okereke Ikechukwu , Ogbonnaya Ikwor , Nnachi Robert
Published: August 2024

This study examined the impact of auditing on deposit money banks' performance in Nigeria. The return on assets as the dependent variable was used to proxy the financial performance of the deposit money banks in Nigeria, while auditing, audit quality, and auditor tenure were used to capture the independent variables. This study was achieved by using the traditional measures of performance that are normally found in the banks' published annual reports and comparing them to other contemporary measures of performance. Data for the study was collected from the annual reports of seven listed deposit money banks for a period of seven years, ranging from 2014 to 2020. The data obtained was analyzed using descriptive statistics and the analysis of variance (ANOVA) statistical technique. The ndings revealed that auditing, audit quality, and auditor tenure have a statistically signicant impact on the nancial performance of these banks. The study therefore recommends, among others, that regulators should establish and enforce robust regulatory frameworks to promote transparency, accountability, and integrity in auditing practices within the Nigerian banking sector. This includes implementing stringent requirements for auditor rotation, enhancing transparency in auditor selection processes, and enforcing penalties for non-compliance.
Impact of Work Life Balance on Employees Ability to Meet Set Targets in Guaranty Trust Bank (GTB), Abuja, Nigeria
Authors: Simeon Joy , Ndulue Ifeyinwa
Published: August 2024

The study examined the impact of Work Life Balance on employees' ability to meet set target in Guaranty Trust Bank, Abuja. When employees find it difcult to strike a balance between their work responsibilities and home responsibilities, then their ability to meet set targets becomes threatened. This study adopted a descriptive research design as well as the survey method. A total of 300 respondents served as the sample of the study. A well-structured self-administered questionnaire was used as the main tool for data collection and was administered using Stratied random sampling technique. The Data was analyzed using Simple regression analysis to test the hypotheses in line with the objectives of the study. The result revealed for hypothesis one that there is a positive signicant relationship between work support systems and employee's ability to meet set target. The result from hypothesis two shows that there was a signicant positive relationship between annual leave and employees' ability to meet set target. While Hypothesis three revealed a signicant positive relationship between exible scheduling and employee's ability to meet set target
Método automatizado para la reducción de glóbulos rojos en el procesamiento de células progenitoras hematopoyéticas de médula ósea. Validación en trasplantes pediátricos con incompatibilidad mayor de grupo sanguíneo
Authors: Silvestri M del R , Miguel A , Sainz R , Ghiguly M , Pizzi S , Gamba C , Kuperman S
Published: August 2024

Introducción. En los trasplantes de células progenitoras hematopoyéticas de médula ósea (CPH-MO) con incompatibilidad mayor de grupo sanguíneo una depleción de glóbulos rojos (GR) eficiente es fundamental para minimizar los efectos adversos durante y posterior a la infusión del producto. Distintos procedimientos se utilizan para la reducción de GR en estos casos, particularmente la técnica de sedimentación con hidroxietil almidón (HES) es ampliamente utilizada, pero es muy laboriosa y requiere de personal experimentado. En este trabajo presentamos los resultados de nuestro laboratorio en la validación de otra metodología para este propósito, el procesamiento con el equipo automatizado Sepax 2, utilizando el protocolo SmartRedux v314. Materiales y métodos. Se evaluaron 9 productos de células progenitoras hematopoyéticas de MO. Se obtuvieron datos de recuperación post procesamiento de células nucleadas (CN) y células CD34+, resultados de viabilidad, estudios microbiológicos y tiempo de procesamiento, además de las reacciones adversas durante la infusión de los productos y datos del injerto de los mismos. Resultados. Se obtuvo una media para la reducción de GR de 92,5% (88,2 - 95,4%), una recuperación de CN de 74,1% (60,1 - 84,3%) y una recuperación de células CD34+ de 83,6% (62,6 - 99,5%). La media de viabilidad de células CD45+ fue 93,3% (87% - 98%) y la de células CD34+ 97% (94% - 99%). Todos los resultados de microbiología fueron negativos. Luego del procesamiento todos los productos se infundieron a pacientes de nuestra institución sin reacciones adversas relevantes, siendo la mediana de recuperación hematopoyética de 15 días para neutrófilos absolutos y de 28 días para plaquetas. Todos los pacientes lograron quimerismo completo. Discusión. Ante la posibilidad de implementar una nueva metodología para el procesamiento de productos de células progenitoras de MO con incompatibilidad mayor de rupo sanguíneo se validó el procedimiento según establecen las normas de INCUCAI y los estándares voluntarios. Se plantea una opción para el procesamiento de estos productos, con ventajas y desventajas. Cada centro deberá evaluar y validar el procedimiento que mejor se ajuste a sus necesidades.
Modern Dünyaya Karşı Bir Şii Grubun Konumlanışı: Etnografik Bir Analiz
Authors: Balamir Figen
Published: August 2024

Türkiye’de genel kanı, dini grupların modern olana karşı mesafeli oldukları yönündedir. Bu konuda yapılmış çalışmalar bu kanıyı desteklese de aksini savunan çalışmalar da bulunmaktadır. Ankara’da bulunan bir Şii grubun gündelik yaşam pratiklerine odaklanılan bu çalışmada onların modern olana karşı tutumlarının anlaşılması amaçlanmıştır. Ayrıca bu dini grup özelinde yürütülen çalışma ile Şiilerin modern dünya ile ilişki biçimlerinin nasıl olduğu, Şii genç kuşağın dini değerleriyle modern olanı nasıl uyumlu hale getirdikleri ve Şii grup tutumunun bundaki etkisinin ne kadar olduğu temel problem olarak belirlenmiştir. Araştırmadaki veriler araştırmacının 2018-2022 yılları arasında gerçekleştirdiği doktora çalışmasından elde edilmiştir. Çalışmada nitel yöntem desenlerden biri olan etnografi kullanılarak katılımcı gözlem yapılmış, saha notları tutulmuştur. Sonuçta Ankara’da varlık gösteren Şii bir grubun haftalık toplantılarıyla ve çeşitli teknolojik araçlar vasıtasıyla modern hayatın “ayartmalarına” karşı kendini koruduğu, Şii değerleri sonraki kuşaklara aktarmak için belirli ölçülerde kullanılan teknolojinin Şii kültürün dinamizmini sağlayan önemli bir etkiye sahip olduğu görülmüştür.