bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Harga Transfer Dan Transaksi Hubungan Istimewa Terhadap Penghindaran Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021
Authors: Sarah Ginting  , Nera Marinda Machdar
Published: July 2024

This study aims to test and analyze the effect of transfer prices and preferential relationship transactions on tax avoidance and to test and analyze the effect of profitability in moderating transfer prices and preferential relationship transactions on tax avoidance in infrastructure companies that are flattened on the indonesian stock exchange. The selection of samples in this study used the purposive sampling method with predetermined criteria, obtained by 23 companies for 6 years so that the total sample used was 138 data. The type of data used is secondary data obtained from the company's annual financial statements in the 2016-2021 period. This hypothesis is tested using descriptive statistical analysis, classical assumption test, multiple regression and moderation test, hypothesis test, namely t test and r analysis test. The results of this study show that partially the price of transfers and special relationship transactions has a negative and significant effect on tax avoidance. Profitability cannot strengthen but significantly affect transfer prices and preferential relationship transactions on tax avoidance
Analisis Perkembangan Kebijakan Fiskal Dalam Prespektif Ekonomi Islam
Authors: Nisa Oktaviani  , Anjely Wahyuni  , Wiwid Yulinda Sari  , Faisal Hidayat
Published: July 2024

This article discusses the analysis of the development of fiscal policy in the perspective of Islamic economics. fiscal policy is a fiscal policy is a policy made by the government with the aim of regulating income and expenditure in the country in order to maintain stability and encourage economic growth. In Islamic economics, fiscal policy is intended as a tool to create a goal in accordance with sharia principles. What can be said that the objectives of sharia are: maintaining the welfare and security of society, life, maintaining faith, wealth, intellect, and ownership. In Islamic economics there are principles that must be obeyed in carrying out fiscal policy according to sharia / according to Islam. One of these principles is the principle of muamalah, where every Muslim will be freed in terms of carrying out an activity or business activity that has been made obligatory in Islam.
Analisis Rasio Laporan Keuangan dalam Mengukur Kinerja Perusahaan PT. Kalbe Farma Tbk Tahun 2018-2021
Authors: Fernadi Abi Wijaya  , Lovinza Lovinza  , Ratih Kusumastuti
Published: July 2024

The purpose of the study was to specify the increase in financial performance for the pandemic in pharmaceutical division. PT. Kalbe Farma Tbk registed on Indonesian Stock Exchange (IDX). The approach method used is the quantitative descriptive approach. The species of data used is secondary data facile from the Indonesia Stock Exchange, ie financial statements of PT. Kalbe Farma Tbk from 2018 to 2021. The ratio analysis used in this study includes analysis of liquidity, solvency, activity and profitability ratios. As a result, the liquidity and solvency ratios over the past four years have been in good shape for the company as it has been competent to meet all its obligations, but the profitability and activity ratios have fluctuated and are trending downward. It was shown that there was Researchers say PT. Kalbe Farma Tbk uses ratio analysis to measure financial performance, and the results generally increase percentages, but not significantly.
ANALISIS KEUANGAN PADA YAYASAN PYI YATIM INDONESIA
Authors: Arista Puji Utami  , Pramudya Wardana  , Risma Wira Bharata
Published: July 2024

Penelitian ini bertujuan untuk mengkaji kinerja keuangan Yayasan Panti Yatim Indonesia Al Fajr tahun anggaran 2018 sampai dengan tahun 2021. Perhitungan ini dilakukan dengan memanfaatkan rasio keuangan yang meliputi rasio kemandirian, rasio efektivitas, rasio efisiensi, dan analisis pertumbuhan pendapatan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan analisis rasio. Data sekunder yang digunakan dalam analisis ini yaitu Laporan Keuangan dari Yayasan Panti Yatim Indonesia Al Fajr Tahun 2018-2021. Berdasarkan hasil penelitian bahwa rasio kemandirian YPYI tahun anggaran 2018-2021 sudah baik, rasio efektivitas menunjukkan sangat efektif, rasio efisiensi menunjukkan kurang efisien, sementara analisis pertumbuhan pendapatan tahun anggaran 2018-2021 menunjukkan ketidakstabilan pada tahun anggaran tersebut.Yayasan Panti Yatim Indonesia Al Fajr diharapkan dapat meningkatkan pertumbuhan pendapatan dengan meningkatkan potensi ekonomi daerah, kualitas sumber daya.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Pemerintah Kabupaten Tegal Periode 2020 - 2022)
Authors: Anhesa Rinta Deidrayanti Putri  , Ratna Sefitriya  , Risma Wira Bharata
Published: July 2024

Pemerintah daerah sebagai pihak yang diberi wewenang menjalankan kegiatan pemerintahan, pembangunan, dan pelayanan kepada masyarakat, serta berkewajiban untuk menyampaikan laporan pertanggungjawaban keuangan daerahnya dalam bentuk laporan keuangan yang disusun berdasarkan Pernyataan Standar Akuntansi Pemerintahan Nomor 1 tentang Penyajian Laporan Keuangan. Pemeriksaan internal pelaksanaan keuangan yang ada di daerah selain mengawasi urusan kas atau uang, juga mengawasi penerapan rencana, kegiatan dan pengelolaan perencanaan yang dibuat oleh pemerintah daerah melalui efektifitas dan efektivitasnya yang selanjutnya dapat mempengaruhi kesehatan dan kinerja keuangan daerah. Pemantauan ini dapat dilakukan oleh otoritas di bidangnya untuk laporan pelaksanaan anggaran yang transparan dan akurat. Sampel pada penelitian ini yaitu laporan keuangan pemerintah daerah Kabupaten Tegal periode 2020 hingga 2022 dengan menggunakan metode analisis deskriptif, dimana dengan menghitung rasio-rasio yang digunakan untuk mengukur kinerja keuangan pemerintahan. Pada rasio desentralisasi fiskal Pemerintah Kabupaten Tegal menunjukkan bahwa pemerintah daerah tersebut belum masuk dalam kategori sebagai daerah yang mandiri dikarenakan pada hasil perhitungan rasio tersebut terlihat bahwa rasio desentralisasi fiskal mengalami fluktuasi setiap tahunnya dan rata-ratanya berada pada kategori rendah, ini dapat diartikan bahwa pemerintah daerah belum mampu mengelola sumber-sumber Pendapatan Asli Daerahnya dengan baik.
Analisis Laporan Keuangan Guna Mengukur Kinerja Keuangan Pada PT. ACE Hardware Indonesia Tbk
Authors: Ayudia Febrihartini  , Dinda Agung Trisna  , Ratih Kusumastuti
Published: July 2024

The financial statements of a company are important in its use. Because, with financial reports, company management and external parties need these reports to make a decision. The main step in carrying out this decision-making is of course by first analyzing the financial statements, in order to find out whether a company's finances are healthy or not, and can also assess how the company's performance is through its financial reports. This study aims to be able to find out how the financial performance at PT. ACE Hardware Indonesia Tbk reviewed through analysis of financial ratios. The method used in this research is descriptive method by measuring liquidity ratios, solvency ratios, profitability ratios and activity ratios. Data and information sources were taken from the Indonesia Stock Exchange and parties that have previously published this analysis.
Menilai Efektivitas Aplikasi Sim Aset Pada Badan Pendapatan Pengelolaan Keuangan Aset Daerah Kabupaten X
Authors: Muhammad Rahadyan Widyadhana  , Maulidyati Aisyah
Published: July 2024

In an organization, SIM Asset is a very important part because it is a condition for decision making in the form of information or financial reports needed. As a way of knowing the value of the effectiveness of the information system that takes place at the Regional Asset Management Revenue Agency of X District. Researchers use the DeLone and McLean model with the aim of measuring the effect of system quality, information quality, and service quality on user satisfaction and use and find out the net result of use of the information system. By using Partial Least Square (PLS) there are 8 hypotheses tested. Of the 8 hypotheses that have been tested, six are accepted while two are rejected.
Pengaruh Kepemilikan Institusional, Leverage Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Husniatus Zahroh  , Hartono Hartono  , Nur Ainiyah  , Tatas Ridho Nugroho
Published: July 2024

This study aims to examine the effect of Ownership Institutional, Leverage, and Size Board Commissioner on CSR disclosure with Company Size as variable moderation. Population in this study is company Mining listed on the Indonesia Stock Exchange in 2019-2022, Samples obtained as many as 48 of 12 companies, taking sample use technique Purposive Sampling. Data used on study This is secondary data. Data analysis study this using an alternative structural equation modeling (SEM) using SmartPLS. The results of this study show Size Board Commissioner have a positive significant on CSR disclosure with level significant of 0,041<0,05. Institutional Ownership and Leverage have no effect on CSR disclosure. Company size cannot moderate Institutional Ownership, Leverage and Board of Commissioners Size on CSR disclosure.
Analisis Penentuan Harga Jual Dalam Meningkatkan Volume Penjualan Pada Statice_Id Di Kota Surabaya
Authors: Hana Citra Kusuma Dewi  , Nur Aini Anisa
Published: July 2024

The purpose of this study is to determine the determination of the selling price in increasing sales volume at Statice_Id in the city of Surabaya. This type of research uses qualitative research. Data collection techniques used are interviews and observation. This research uses primary and secondary data.
                The results of this study indicate that, the determination of the selling price carried out by Statice_Id must calculate the company's expenses. Includes tools and materials for making bouquets, employee salaries, building rental costs, electricity costs, promotional costs and other facilities and infrastructure. Determining the selling price makes Statice_Id always prioritize bouquet quality so that it can increase sales volume.
Pengaruh Pajak, Kepemilikan Asing Terhadap Keputusan Transfer Pricing
Authors: Yohana Sugianti Nasrin
Published: July 2024

This study aims to analyze the effect of tax and foreign ownership on the company's transfer pricing decisions. The population in this study were 80 manufacturing companies in the Basic Industry and Chemical sectors which were listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling method used purposive sampling method. The data used is secondary data using panel data regression analysis using eviews 9.0 software. The results of the study show that the tax variable has no significant effect on transfer pricing decisions, foreign ownership variables have no effect on transfer pricing decisions, but simultaneously or together taxes and foreign ownership have a positive and significant effect on transfer pricing decisions.
Pengaruh Penjualan Dan Biaya Produksi Terhadap Laba Bersih Pada Perusahaan Sektor Pertanian Yang Terdaftar Pada Di Bursa Efek Tahun 2019-2022
Authors: Rahmat Syahrul  , Renil Septiano
Published: July 2024

Net Profit is the profit obtained after deducting tax. In more detail, this profit is the profit obtained from the difference in income and costs that have been deducted by tax. This research aims to determine the effect of Sales (X1) and Operational Costs (X2) on Net Profit in agricultural sector companies on the Indonesian Stock Exchange. The method used in this research is quantitative using secondary data in the form of annual financial reports of agricultural sector companies for the period 2019 - 2022. The analysis technique used is Panel Data Regression. Based on the research results, it shows that Sales (X1) has a positive influence on Net Profit. Sales are a company that determines the level of net profit of a company and Operational Costs (X2) Operational Costs have a negative effect on Net Profit. Operational costs are the company's ability to increase long-term costs. The level of operational costs can be a factor that has a real influence on the level of net profit that will be obtained.
Faktor-Faktor yang Mempengaruhi Keberhasilan Implementasi Activity-Based Costing (ABC) di Indonesia
Authors: Tumiar Deliana Gultom  , Kholifah Kholifah  , Ratih Kusumastuti
Published: July 2024

Even though Activity Based Costing (ABC) has been implemented by large companies in Indonesia, there are still obstacles that limit its implementation, such as high implementation costs and the long time required. The aim of this research is to find out what factors influence the success of the implementation of Activity Based Costing (ABC) in Indonesia. The type of research is a descriptive method with a qualitative approach. The data used in this research was obtained from the results of a literature review of these articles. The research results show that management understanding and commitment are the main factors influencing the success of implementation. The constraints of high implementation costs and the long time required are special concerns in implementing ABC in Indonesia. Technology support and staff skills determine the smoothness of the implementation process. Implementing ABC requires activity mapping, identification of cost drivers, and appropriate cost allocation to optimize resources and improve company performance.
Pemikiran Ekonomi Karl Marx Menurut Konsep Ekonomi Islam
Authors: Agustin Tampubolon  , Bonaraja Purba
Published: July 2024

Islam and Karl Max are an interesting topic in Indonesia. Apart from the majority of Indonesia's population being Muslim, there are also gaps and gaps in the economic sector. The aim of this article is to re-present the line of thought regarding the relationship between Islam and Karl Marx so that it can be viewed in a more balanced manner. This research methodology is descriptive and qualitative with a historical approach. Research shows that Islam has very different foundations from Marx's ideas, but both aim to create a social order that is just and free from class oppression. However, Islam still recognizes the different potential that exists in every human being. On the other hand, in Marx's view, the difference between people in countries that accumulate money lies in their control of the factors of production.
Pengaruh Konservatisme Akuntansi, Asimetri Informasi, Dan Perilaku Oportunistik Terhadap Nilai Perusahaan Dengan Kebijakan Deviden Sebagai Variabel Intervening
Authors: Marsyalova Yasmin  , Nera Marinda Machdar
Published: July 2024

This research discusses the impact of accounting conservatism, information asymmetry, and opportunistic behavior on company value, with dividend policy acting as an intervening variable. The main objective of this research is to examine the positive influence of accounting conservatism, information asymmetry and opportunistic behavior on firm value, as well as to investigate the positive impact of dividend policy indirectly on the relationship between accounting conservatism, information asymmetry and opportunistic behavior. This research is quantitative, with the use of secondary data as the type of data used. The population that is the focus of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2022 period. The results of the analysis show that accounting conservatism has a positive impact on company value, as does information asymmetry and opportunistic behavior. Apart from that, dividend policy also has a positive impact on company value and can influence the relationship between accounting conservatism, information asymmetry and opportunistic behavior.
Analisis Pengendalian Intern Pengeluaran Kas Pada PT. Aplikanusa Lintasarta Medan
Authors: Fitri Amalia  , Arnida Wahyuni Lubis
Published: July 2024

This research aims to find out how the cash disbursement internal control system is implemented and to determine the suitability of implementing the cash disbursement internal control system at PT. Applicationnusa Lintasarta with elements of internal control in achieving the objectives of the internal control system. This research uses a descriptive approach. The object studied is the cash disbursement internal control system implemented at PT. Nusa Lintasarta Application. The informants in this research were the Director and Cashier. Data collection techniques include observation, interviews, documentation and literature study. The results of this research show that the results of the list obtained through interviews with the three respondents are 75%, which means the internal control system for cash disbursements implemented at PT. Applicationnusa Lintasarta Medan is quite in accordance with the elements of internal control in achieving the objectives of the internal control system, namely organizational structure, authorization system and recording procedures, healthy practices and employees whose quality is in accordance with their responsibilities.
Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada UMKM Pentol Kabul
Authors: Naila Syifa Azahra  , Nensi Rahma Nor Hakiki  , Citra Helena Rahmawati  , Olivia Lovina Hermanto  , Trifena Hanayomi Sutanto  , Sri Rahayuningsih
Published: July 2024

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.
Pengaruh Likuiditas dan Perputaran Kredit Terhadap Rentabilitas Ekonomi di Bank Perkreditan Rakyat Artha Mitra Kencana
Authors: Nastiti Rizky Shiyammurti  , Juniaman Waruwu
Published: July 2024

Profitability is the ability of a company to generate profits in a certain period based on sales, investment, capital and asset. This study aims to determine the effect of liquidity and credit turnover on profitability partially and simulataneously at PT. BPT Artha Mitra Kencana in 2014-2023. The type of research used is quantitative research, with the sampling technique using saturated sampling. The research method used in this research is descriptive and associative method with the help of the SPSS 25 application. The results of this study indicate that partially the liquidity variable has a positive and significant effect on profitability, and credit turnover has a positive and significant effect on profitability. But simulataneously the variable of liquidity and credit circulation have a significant effect on profitability.
Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal dalam Mengurangi Salah Saji Laporan Keuangan
Authors: Eko Setyanto  , Siti Widiana Nurhanifah
Published: July 2024

The issuance of an opinion on financial statements must be based on the belief that the financial reporting is fairly presented, meaning it is free from material misstatement. At Daarut Tauhiid Foundation, a phenomenon occurred where the financial statements for the years 2018-2020 received a qualified opinion (WDP) due to differences in the beginning and ending net asset balances caused by errors in Excel formulas. Primary data were collected from 54 respondents, including employees involved in the preparation of financial statements, those who have access to the accounting information system, and those engaged in internal control activities. Data processing revealed that the significance of the accounting information system variable was 0.04, the internal control variable was 0.002, and both variables together yielded a result of 0.000, indicating that the accounting information system and internal control simultaneously reduce financial statement misstatements. Ultimately, this study shows that internal control simultaneously reduces financial statement misstatements by 53.4%.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan
Authors: Novrianni Agnes Monika Sinurat  , Irawan Irawan  , Evi Yuniarti
Published: July 2024

Nowadays, business development is increasingly complex and competitive, therefore companies must improve their performance. In an effort to improve company performance, the accounting information system (AIS) and internal control system (SPI) are very influential, because good implementation of SIA will make the tasks carried out by all employees easier. Therefore, this research aims to determine the effect of implementing AIS and SPI on the performance of the XYZ Savings and Loans Cooperative (KSP) case study company. The data used is primary data, this data was obtained through distributing questionnaires. The population and sample in this study were all KSP XYZ employees, namely 33 people spread across four branch offices. The method used is multiple linear regression analysis using the SPSS Version 29 test tool. Based on the research that has been carried out, the results show that partially SIA and SPI have no effect on company performance and, simultaneously, SIA and SPI have an effect on company performance.
Mengoptimalkan Implementasi Sistem Keuangan Desa untuk Alokasi Dana Desa yang Efektif di Desa Gunungsari Kecamatan Dawarblandong Kabupaten Mojokerto
Authors: Mario Ade Pratama  , Tries Ellia Sandari
Published: July 2024

The implementation of the Village Financial System in Gunungsari village has been very effective, this can be seen from the process of preparing the Village Revenue and Expenditure Budget through Siskeudes which is more easily accessible because of the complete features available in the application. As in Permendagri No. 113 of 2014 concerning villages, namely Planning, Implementation, Administration, Reporting, Accountability, reporting process. The type of research used is qualitative research. Data was obtained by conducting direct interviews, observation and documentation in Gunungsari village by obtaining primary data through interviews with resource persons and secondary data obtained from existing documentation in Gunungsari village, village history, general description and financial reports. The research results show that the implementation of the village financial system plays an important role in the efficiency and transparency of the use of village funds. This system requires strict procedures in financial management, including better reporting and accountability.
Efficiency of screening for human immunodeficiency virus infection in emergency departments: a systematic review and meta-analysis
Authors: González del Castillo Juan , Fuentes Ferrer Manuel Enrique , Fernández Pérez Cristina , Molina Romera Germán , Núñez Orantos María José , Estrada Pérez Vicente
Published: July 2024

Objetivo. Existe una elevada tasa de infección oculta y diagnóstico tardío en el virus de la inmunodeficiencia humana (VIH). La realización de pruebas diagnósticas de infección por VIH en los servicios de urgencias hospitalarios (SUH) puede representar una oportunidad para aumentar el número de diagnósticos. El objetivo de este trabajo es analizar si el cribado universal para el VIH realizado en los SUH es eficiente. Método. Se realiza una revisión sistemática y metanálisis siguiendo la normativa PRISMA en la base de datos de Pubmed, Cochrane, LILACS, Scopus, EMBASE y WOS utilizando una combinación de términos MESH: “HIV Infections/ epidemiology”, “AIDS Serodiagnosis”, “Emergency Service, Hospital”, “Prevalence”, “Mass screening/methods”. Los criterios de la búsqueda se centraron en los últimos 5 años (2016-2020) y en los artículos publicados en inglés y en español. Se incluyeron los estudios de pruebas de cribado universal mediante test de cribado de VIH realizadas en los SUH. Para evaluar la calidad de los artículos se utilizó el cuestionario “Quality assessment tool for quantitative studies”. Resultado. Se identificaron un total de 273 artículos de los cuales se analizaron finalmente 12 que cumplían los criterios de inclusión. Los estudios incluidos representan un total de 103.731 muestras analizadas obteniéndose un total de 652 nuevos diagnósticos de VIH. La prevalencia conjunta obtenida a través del modelo de efectos aleatorios fue de 0,60% (IC 95%: 0,39-0,84) y el valor del I2 revela una presencia elevada de heterogeneidad (I2 90,02%; p < 0,001). La prevalencia conjunta en los estudios incluidos realizados en Europa, América y África fue de 0,48% (IC 95%: 0,13- 1,03), 0,54% (IC 95%: 0,33-0,40) y 5,6% (IC 95%: 3,37-9,2), respectivamente. La evaluación de la calidad de los estudios fue de moderada a fuerte. Conclusiones. Aunque las pruebas del VIH pueden realizarse utilizando diferentes estrategias, nuestros datos avalan que una estrategia de cribado universal es eficiente
Procalcitonin concentration in the emergency department predicts 30-day mortality in COVID-19 better than the lymphocyte count, the neutrophil-tolymphocyte ratio, or the C-reactive protein level
Authors: López-Ayala Pedro , Alcaraz-Serna Ana , Valls Carbó Adrián , Cuadrado Cenzual Mª Ángeles , Torrejón Martínez María José , López Picado Amanda , Martínez Valero Carmen , Miranda Juande D , Díaz del Arco Cristina , Cozar López Gabriel , Suárez-Cadenas María del Mar , Jerez Fernández Pablo , Angós Beatriz , Rodríguez Adrada Esther , Cardassay Eduardo , del Toro Enrique , Chaparro David , Montalvo Moraleda María Teresa , Espejo Paeres Carolina , García Briñón Miguel Ángel , Hernández Martín-Romo Víctor , Ortega Luis , Fernández Pérez Cristina , Martínez-Novillo Mercedes , González Armengol Juan Jorge , González del Castillo Juan , Mueller Christian E. , Martín-Sánchez F. Javier
Published: July 2024

Introducción. Existen múltiples variables demográficas y clínicas predictivas de mortalidad en pacientes con COVID-19. Sin embargo, hay menos información sobre el valor pronóstico de los biomarcadores inflamatorios. Métodos. Estudio de cohorte retrospectivo. Se incluyeron de forma consecutiva todos los pacientes con COVID-19, confirmado por laboratorio, atendidos en un servicio de urgencias hospitalario (SUH) y con valor basal de los siguientes biomarcadores: recuento linfocitario, índice neutrófilo/linfocito (INL), proteína C reactiva (PCR) y procalcitonina (PCT). La relación entre los biomarcadores y la mortalidad total a 30 días se analizó mediante una regresión de Cox y gráficos de dosis-respuesta. Resultados. Se incluyeron 896 pacientes, 151 (17%) fallecieron en los primeros 30 días. La mediana de edad fue de 63 años (51-78) y 494 (55%) eran hombres. El valor de INL, PCR y PCT fue mayor, mientras que el recuento linfocitario fue menor, en los pacientes que fallecieron respecto a los que sobrevivieron (p < 0,001). La PCT fue superior al recuento linfocitario, INL y PCR en la predicción de mortalidad a 30 días (ABC 0,79 [IC 95%: 0,75-0,83] vs 0,70 [IC 95%: 0,65-0,74], p < 0,001; 0,74 [IC 95%: 0,69-0,78], p = 0,03; y 0,72 [IC 95%: 0,68-0,76], p < 0,001). Los puntos de decisión de PCT propuestos, 0,06 ng/l para exclusión y 0,72 ng/l para inclusión de muerte a 30 días, podrían facilitar la toma de decisiones en urgencias. Hubo 357 pacientes (40%) con valores de PCT en estas categorías. El análisis multivariable mostró una mayor asociación con la mortalidad para PCT que en los otros biomarcadores estudiados. Conclusión. PCT es el biomarcador con mejor capacidad para predecir mortalidad a 30 días por cualquier causa en pacientes con COVID-19 valorados en un SUH.
Research on the Application of Virtual Reality in Ideological and Political Education
Authors: Zhang Huachao , Li Yuhui
Published: July 2024

Virtual Reality, as a rapidly developing information technology, is gradually being applied to the field of education. This research takes the application of Virtual Reality in ideological and political education as the research object, aiming to explore how Virtual Reality can enhance the teaching effect of ideological and political education and students’ learning experience. The rapid development of Virtual Reality and its wide application in the field of education, especially the potential application value in ideological and political education, make this study of great practical significance and theoretical value.
“Technology enables the development of modern tourism” -- Study on the influence of tourism technology on tourism consumption
Authors: Kong Ziqi , Xing Yifan , Wang Haozhe , Li Qiuyu
Published: July 2024

Recent years have witnessed the improvement of people’s pursuit of life quality and the increasing trend in the proportion of enjoyable consumption in residents’ consumption structure, a tourism boom is taking place all over the country. As technology continues to integrate into the tourism industry, new techniques, such as big data, cloud computing, the Beidou system, virtual reality, and so on, have been applied in tourism, providing abundant tourism products and services. This paper obtains data through a questionnaire survey and establishes an OLS model based on the collected sample data to study the influence of tourism technology level on consumers' tourism consumption. The result shows that the improvement of the tourism technology level can lead to a rise in the number of trips and the amount of tourism consumption expenditure, which plays a more prominent role in the natural landscape--the improvement of the tourism technology level can prompt consumers to prefer natural landscapes. This result is most pronounced among female consumers and consumers with middle and lower levels of education. The mechanism test indicates that tourism technology can promote consumers' tourism consumption by making it simpler to obtain tourism information, making travel more convenient, improving the interactive experience, and enhancing the exhibition effect. Based on the investigation and research, this paper finds out the aspects to be improved in the development of tourism technology and put forward some development suggestions, which will be helpful to better promote the development of tourism technology in the future.
The Impact of Two-wheel Innovation Drive on China 's Carbon Emissions
Authors: He Jingwen
Published: July 2024

The two-wheel innovation drive comprising technological innovation alongside institutional innovation serves as a crucial driving force for reducing carbon emissions and promoting the realization of dual carbon goals. Based upon the effective measurement and construction of an index system for technological innovation and institutional innovation, this paper selects panel data from 30 provinces, municipalities, and autonomous regions in China spanning from 2005 to 2019. Employing a two-way fixed effects model, it empirically examines the impact of the two-wheel innovation drive on carbon emissions in China. The findings indicate that the two-wheel innovation drive exerts a substantial inhibitory effect on carbon emissions, with evidence of single threshold effect. Specifically, there is a phenomenon of diminishing marginal benefits observed after reaching a certain level. Technological innovation, as well as institutional innovation, each demonstrate an negative effect on carbon emissions. Besides, regional heterogeneity in this inhibition effect is evident, with the most significant impact observed in the western region, followed by the central region, while the effect is relatively weaker in the eastern region. Additionally, this paper constructs an interaction term to examine the moderating effect, affirming that with economic development, the two-wheel innovation drive can more effectively achieve carbon emission reduction.
Review of the economic aspect of Beijing 2022 Winter Olympic Games
Authors: Zhang Ning
Published: July 2024

To estimate whether holding the Beijing 2022 Winter Olympic Games could promote notable economic growth within a country or trigger the situation of government deficit to some extent, this article will first introduce two economic models, the Solow Growth Model and the Endogenous Growth Model, which are widely used to solve economic problems, then applicate these two models to analysis this issue respectively by comparing to the precise data released by official institutions. Data from some authorities, the Beijing Organizing Committee for the 2022 Olympic and Paralympic Winter Games, and the National Bureau of Statistics of China were used to measure some variables affecting a nation’s economy, such as GDP per capita, TFP, capital, employment, and so on. Finally, through comparing relative variables in each model to determine two results about if Beijing 2022 Winter Olympic Games is positive for economic growth. Inevitably, each kind of model may have limitations that are not able to be adaptable to all sorts of situations, thus, in the last part of this article, some loopholes in analyzing this issue will be shown.
A study of the impact effect of digital transformation on environmental performance ——Based intermediation of financing constraints
Authors: Qiu Xinfeng
Published: July 2024

This paper selects A-share listed companies in China's Shanghai and Shenzhen cities from 2015 to 2022 as the research sample, and puts forward the corresponding research hypotheses and empirically tests the relationship between digital transformation and environmental performance through the fixed effect model of digital transformation and environmental performance. The results show that corporate digital transformation can improve corporate environmental performance. The driving effect of digital transformation on corporate environmental performance is more prominent in enterprises with non-dual CEO and chairman positions, state-owned and high gearing ratios. Empirical evidence is provided at the firm level for the role of digital transformation in improving environmental performance, which contributes to the synergistic development of digital greening in firms.
Research on Online Customised Catering in the Tibet Autonomous RegionUsing Lhasa City of Tibet Autonomous Region as an example
Authors: Liu Yue , Wu Ruobing , Mei Zhenhua , Li Zhihao
Published: July 2024

The mobile Internet era is changing the way people live and consume. More companies have joined the catering industry, indicating that the catering industry has gained a new opportunity for development as the times have changed. "Internet + catering" brings new opportunities for the catering industry's development.
Study on the Measurement and Evaluation of the Domestic Circular Development Level of China's Economy
Authors: Li Haiyang , Li Yuanhui
Published: July 2024

Since reform and opening up, China has actively promoted the development of the international economic cycle, but there are still some areas that are at a disadvantage in the value and supply chain in long-term international transactions. Although the New Crown epidemic has had a huge impact on the global economy, the domestic economy has gradually recovered and international trade has recovered. Against this background, General Secretary Xi Jinping has proposed to accelerate the construction of a new development pattern “with the domestic cycle as the main body and the domestic and international cycles promoting each other”. This paper takes the demand side of the domestic cycle of China's economy as the entry point, selects the consumption base, consumption willingness, consumption structure and other specific indicators of 31 provinces in China from 2015 to 2020, and adopts the entropy value method to study China's domestic cycle at this stage. The study finds that (1) there are obvious regional differences in China's economic domestic cycle, and the eastern and central regions are important contributors to the domestic cycle; (2) the development of China's economic domestic cycle is in a positive trend after the epidemic; (3) the level of economic exchanges between regions is low, and there is the problem of unbalanced and insufficient development. An in-depth understanding of the role and pattern of China's economic double cycle in the domestic economy will help grasp the actual level of the new development pattern.
Static and dynamic load test on concrete hollow-core slab bridge
Authors: Zheng Xilong , Song Jian , Liu Lei , Sun Baitao , Gao Hongshuai
Published: July 2024

In this paper, dynamic and static load test were carried out on a multi-span reinforced concrete simply supported hollow core slab bridge in Shenyang, Liaoning Province. Through the static load test, the quality and reliability of the project are evaluated, and the results show that under the action of 0.88 times of highway-classⅠload, the deflection and strain check coefficients of the control section of the tested condition are less than 1, which meets the specification requirements, and the measured relative residual deformation and relative residual strain are less than 20%, and the bridge structure is basically in the elastic working state. And combined with the finite element analysis model, the comparison between measured data and calculated data is carried out. Through the dynamic load test, the self-oscillation frequency and damping ratio of the superstructure were tested, and the results showed that the measured damping ratio was 0.690%, the first-order measured vibration pattern conformed to the variation rule of the vibration pattern of the simply supported girder bridge, and the measured self-oscillation frequency was 13.594 Hz, and the measured self-oscillation frequency (fundamental frequency) was greater than the calculated frequency, and the structural actual stiffness was greater than the theoretical stiffness, and the working condition was good. This study is of great significance for the assessment of bearing capacity and quality control of concrete hollow core slab bridge, and provides a useful reference for bridge design and operation.
Unleashing the Power of Momentum: Analyzing Tennis Match Flow through Data Analysis
Authors: Li Yuxuan , Qu Niantai , Bao Yingzhi
Published: July 2024

This paper aims to analyze the impact of momentum in the Wimbledon Men's Singles Final, uncovering its influence on the game's trajectory and providing strategic advice. To analyze player performance and game pace in tennis, we identified key variables within the dimensions of Consumption, Serving, Accuracy, and Difference. Initially, we developed a momentum prediction model in tennis using logistic regression, with an accuracy of over 73%. In line with the actual match, our visualizations provide valuable insights into the flow of play and momentum shifts in tennis matches. Secondly, we conducted a randomness analysis using the Run test on two metrics: CW (swings in play) and DPW (runs of success by one player), indicated that neither CW nor DPW occurs randomly. Furthermore, we employed Vector Auto-regressive Models (VAR) and found that momentum significantly affects the states of players and their winning streaks. Thirdly, we created the Momentum Swing Prediction Model using the Random Forest approach, introducing a dependent variable, TP, to capture the swings in momentum during a match. By analyzing the variable, we have identified four key factors: win/loss of the serve, rally length, serve speed, and distance. Moreover, we offer three practical recommendations for players entering a new match. Finally, we tested the Momentum Swings Prediction model on matches that were not included in the 2023 Wimbledon Men's model, and proposed incorporating player strength and injury information into future models to enhance the model's performance in different scenarios. Through testing on the 2022 Wimbledon Women's matches, we conclude that our model exhibits generalization across various types of matches. In conclusion, these findings highlight the significance of momentum and how it can impact the flow of play. By understanding these dynamics, coaches can better prepare players to respond to events that impact the match's trajectory.
Research on overseas communication of China-Chic cosmetics brands from a cross-cultural perspective
Authors: Jin Luoxi , Kuang Jin
Published: July 2024

Brand communication in overseas markets is a major trend in the development of domestic brands today, especially the cosmetics industry, which has shown strong vitality in overseas markets by creating "China-Chic" characteristic brands. In this paper, cross-cultural perspective was adopted, China-Chic cosmetics brands as the main research object, brand communication in overseas markets as the main research content. The current situation, motivations and difficulties of the overseas communication of China-Chic cosmetics brands was analyzed in the paper, then drew research conclusions. It provided effective guidance and support for how China-Chic cosmetics brands can occupy a place in the international market in the future.
FUNCTIONING OF THE POLISH ANTI-MONEY LAUNDERING AND COUNTERING THE FINANCING OF TERRORISM SYSTEM ON THE EXAMPLE OF THE ACTIVITIES OF THE GENERAL INSPECTOR OF FINANCIAL INFORMATION
Authors: Żurawski Sławomir , Oskierko Marcin , Dalba-Gołaszewska Adriana , Ciekanowski Marek
Published: July 2024

The functioning of the Polish anti-money laundering and countering the financing of terrorism system is a key area of supervision, the effectiveness of which is assessed by the General Inspector of Financial Information (GIIF). The aim of this article is to analyze the functioning of the Polish anti-money laundering and countering the financing of terrorism system. The analysis began with an introduction that outlined the context of the GIIF's activities and the importance of anti-money laundering and countering the financing of terrorism for national and international security. Next, the phases of money laundering are described. Then, modern methods of counteracting money laundering and legal regulations of Poland and the EU in the field of counteracting money laundering and combating terrorism are presented. In the next part, the activities of the General Inspector of Financial Information are described. The research problem was formulated: How does the activity of the GIIF affect the functioning of the Polish anti-money laundering and countering the financing of terrorism system. The research methodology included the analysis of literature, statistical data, legal documents and GIIF reports, as well as the synthesis method. The results of the study showed some achievements in the effectiveness of the GIIF's activities, but also identified areas for further action, including better use of available data and resources and strengthening the control over sectors susceptible to money laundering.
Psychiatric comorbidities in children and adolescents with a diagnosis of gender dysphoria in Félix Bulnes and Dr. Exequiel González Cortés Hospitals, Chile
Authors: Rojas Contreras Gonzalo , Gómez Valenzuela María Camila , Lizama-Lefno Andrea , García-Huidobro Díaz Marcela , García-Huidobro Díaz Marcela , Roco-Videla Ángel
Published: July 2024

Introduction: Gender Dysphoria (GD) generates distress in trans or gender non-conforming individuals due to the discrepancy between their assigned and perceived gender. Its prevalence in the child and adolescent population varies between 0,6-1,7 %, with a significant increase in recent years, observed both in Chile and internationally. The objective of this research is to describe sociodemographic characteristics and psychiatric comorbidity in Boys, Girls and Adolescents with GD in Chilean hospitals.Method: quantitative, descriptive and retrospective study. The sample was 38 patients under 18 years of age with GD. The variables were analyzed: sex, gender identity, age, age at diagnosis and prevalence of comorbidities, coded according to DSM-5 and ICD-10. The analysis of measures of central tendency and dispersion was carried out with PASW Statistics 18.Results: the average age at diagnosis was 14 years. 100 % had comorbidity, the most frequent being depressive episodes (68,4 %), attempted self-elimination (50 %) and eating disorder (34,2 %). An average of 2,8 comorbidities per subject was determined. 21,1 % of the subjects presented critical psychiatric multimorbidity (four simultaneous diagnoses).Conclusions: there is a high prevalence of psychiatric comorbidities in adolescents with GD, highlighting mood disorders, anxiety, self-harming behaviors, suicide attempts and eating disorders, there being a need for a multidisciplinary approach that considers gender identity and serious comorbidities
The Impact of Tourism on the Labor Market of Local Service Industries in Barcelona
Authors: Solís Adán T. , Gil Gonzalo L.
Published: July 2024

This study examines the impact of tourism on the labor market of local service industries in Barcelona, focusing on employment trends, job quality, and economic implications. Utilizing quantitative data from the Spanish National Institute of Statistics and the Barcelona Tourism Board, the research reveals that tourism has significantly driven job creation in sectors such as hospitality, retail, and transportation, with employment growth rates outpacing the city’s overall average. However, the predominance of part-time and temporary positions, coupled with lower wage levels, raises concerns about job stability and quality. Seasonal employment variations and spatial distribution analysis highlight the dependence of certain districts on tourism, leading to economic volatility and socio-economic challenges such as rising housing prices and cost of living. The study underscores the need for balanced policy approaches that enhance job security, improve labor conditions, and address housing affordability to ensure sustainable and inclusive economic growth. Recommendations include promoting year-round tourism, diversifying tourism offerings, and implementing regulatory measures to protect local residents’ quality of life.
Research on the Strategy of Promoting Innovation in Art Education Management in Colleges and Universities Through Self-Media Platforms
Authors: Xu Jun , Yao Dingjun
Published: July 2024

Art education is an important part of China’s socialist education system. It can improve students’ aesthetic literacy, stimulate their innovative potential, open up their thinking patterns, and enrich their emotional expressions, which plays an important role in improving students’ comprehensive quality. With the rapid development of network information technology, the relationship between self-media platforms and the management of art education in colleges and universities is becoming increasingly close. This paper aims to explore the innovative strategies of self-media platforms to promote the management of art education in colleges and universities, and to promote the innovative reform of art education management in colleges and universities.