bluuebunny/crossref_metadata_2025 huggingface dataset:
Factors of Air Quality Reduction in Public and Residential Premises
Authors: Malyshev V. P. , Vinogradov O. V. , Rodionov I. A.
Published: June 2023

T is article presents the characteristics of hazardous chemicals that can be found in public and residential premises, considers possible sources of release of hazardous chemicals into the indoor air environment, considers carbon dioxide as an additional factor in the deterioration of indoor air quality.
Nahar-Inder Tekniği ile Seçili Avrupa Ülkelerinde Kişi Başı Karbondioksit Yakınsama Analizi
Authors: KARADEMİR Cihat , CEYLAN Reşat
Published: June 2023

Bu çalışmada iklim değişikliğinin başlıca nedeni olan CO2 salınımlarının 17 Avrupa ülkesinde 1946-2019 dönemine ait verilerle yakınsama davranışı gösterip göstermediği incelenmiştir. Çalışmada ADF doğrusal birim kök testi, LNV (1998), KSS (2003) ve Sollis (2009) doğrusal olmayan birim kök testleri ve birim kök olması durumunda bile yakınsamaya izin veren Nahar-Inder (2002) tekniği kullanılmıştır. Elde edilen bulgulara göre, ADF testinde 12, LNV (1998) testinde 6, KSS (2003) testinde 10 ve Sollis (2009) testinde 9 ülke yakınsama davranışı sergilerken, Nahar-Inder (2002) tekniğine göre 17 ülkenin 16’sında yakınsama davranışı gözlemlenmiştir. Buradan hareketle Nahar-Inder (2002) tekniğinin birim kök testlerine göre daha güçlü sonuçlar verdiği söylenebilir. Bu tespit, fosil yakıt kullanımına bağlı çevresel bozulmaların önlemesine yönelik uluslararası anlaşmalara taraf olan ülkelerin ortak politikalar uygulayabilecekleri şeklinde değerlendirilebilir. Bu çerçevede iklim değişikliği ile mücadelede uluslararası anlaşmaların genişletilmesi ve yaptırım gücünü artıracak hüküm ve kurumların oluşturulması gerektiği çalışmanın politika önerisi olarak sunulmaktadır.
CONTROL OF CO2 ABSORPTION BY NaOH SOLUTION USING pH, CONDUCTIVITY AND TITRATION MEASUREMENTS
Authors:   Lentatek Space Aviation and Technology, Kuliyev Sadig , Tas Yunus Emre ,   Lentatek Space Aviation and Technology, Cogenli M. Selim ,   Lentatek Space Aviation and Technology
Published: June 2023

The article deals with the issue of CO2 utilization by sodium hydroxide absorption. Sodium hydroxide (NaOH) is able to react with CO2 under atmospheric conditions to form carbonate or bicarbonate ions in solution. This study focuses on the absorption of CO2 by an alkaline solvent in a bubble column. Carbonate or bicarbonate ions were measured during carbonization using pH, conductivity and titration.
A importância da teleconsulta para o cuidado em saúde: ensaio teórico
Authors: Nascimento Nathalia Claudino do , Silva Nataly Soares da , Silva William Gomes da , Soares Elayne Christina de Almeida , Ramalho Juliana Paiva Góes , Desidério Bárbara Monique Alves , Gomes Anne Carolinne Marie dos Santos , Silva Maria Beatriz de Andrade , Brandão Miriam de Andrade , Silva Milena Barbosa da , Fonseca Leila de Cássia Tavares da , Melo Maria Raquel Thomaz Tertuliano de , Torres Ana Eduarda de Araújo , Dantas Janaina Lúcio , Gonçalves Mariana Barbosa Fonseca , Santos Lady Dayana da Silva , Braga Luanna Silva , Santos Maria Carolina Salustino dos
Published: June 2023

A inserção da tecnologia na vida dos seres humanos no século XXI, tem papel fundamental na mudança de diversos processos cotidianos existentes, como por exemplo o encurtamento das distâncias, proporcionado pelas ferramentas de comunicação rápida e as chamadas de vídeo. Tal contexto associado a área da saúde alcança maior relevância a partir do isolamento decorrente da pandemia de COVID-19, em 2019, onde a teleconsulta desponta como possibilidade de atenção à saúde à distância. Entendendo o papel da saúde neste panorama de manutenção de cuidados, a proposta deste artigo foi compreender como as teleconsultas têm sido utilizadas e estudadas, quais seus alcances e limites, para assim discutir o patamar onde se apresenta o uso da telecomunicação nesta área. A fim de atingir tais objetivos, foi utilizado como método de pesquisa o ensaio teórico, com leituras integrais e organizadas, de literaturas recentes, que abordam essa temática. Nesse sentido, foi possível compreender, que a tecnologia e a sua maior acessibilidade, podem ser pensadas como facilitadores do acesso à saúde, sendo, portanto, fundamental a manutenção da discussão e maior produção científica acerca dessa temática.
APLIKASI PENYEDIA JASA DRIVER MOBIL BERBASIS MOBILE DAN WEB
Authors: Aziz Rizal Shofiyul , Arifin Muhyiddin Zainul
Published: June 2023

Transportation is one of the needs at this time can be classified in the form of primary needs, where without a transportation it will definitely interfere with one's activities. This has an effect on the development of current technology. Even transportation-related innovations have sprung up. Departing from this, researchers found one problem that is related to the search for driver or driver services for vehicles. From this problem researchers raised an idea to build a driver or driver search system online. Researchers named this application as "Go Driver". Go Driver is an android and web platform application to search or book four-wheeled drivers, including private cars, public transport and heavy equipment transportation. In this application the user can make a booking driver by only using their respective phone. This application is built with the PHP programming language on the website section, then on the android platform using the web-view method that is configured using android studio.
SISTEM INFORMASI MANAJEMEN ORGANISASI KEMAHASISWAAN UNIVERSITAS KH A WAHAB HASBULLAH
Authors: Sugianto Yudha , Arifin Muhyiddin Zainul , Widya Moh Anshori Aris
Published: June 2023

Basically every institution or a university must have an activity, from each activity also has its own field - which is organized as an organization. Each activity also has a flow system of submission and reporting activities that are in the 1 highest field. Neither in a Universiatas or a Higher Education must also have activities where in every activity is under the Student Affairs. One of the fields in the University is the Student Executive Board (BEM), this field has the duty to run activities of the University that has been agreed upon rakorgram, this field can be regarded as a government agency of the University and for the field that oversees the submission of programs or activities is the Council Student Representative (DPM).

  In every activity has a working system which will have activity submission and activity reporting from that activity will be reported to student affairs. So far, the system of filing and reporting activities are still printing or can still be said to be manual. A systematic or computerized management system is required in this activity to reduce the collection of files by paper or manual. Based on the description, the author took a study entitled "Student Organization Management System (ORMAWA) Universitas KH A. Wahab Hasbullah".
Aplikasi Pemandu Wisata Religi Di Jawa Timur Berbasis Android
Authors: Basith Abdul , Arifin Muhyiddin Zainul , Widya Moh Anshori Aris
Published: June 2023

Religious tour is a new interested trend in this society. That point be evidenced with lots of religious activities. Starting from a tour guide, a tourist area manager, and prominent members of society in the village or in the city. The problems that be faced by religious traveller who want to travel in east java are lack of accurate information, details about tourism, and the tourist spot they're going to visit. To overcome those problems, researcher have designed and constructed a religious tour app in east java, supported by google maps and some details of such sightseeing details, short of travel descriptions, travel pictures as well as the direction directed by Google maps to guide to the tourist locations. This application is able to walk on the various platforms in mobile androids that will make it easier for tourism to do the search for location and religious tourist information in east Java.
SISTEM PARKIR BERBASIS WEB + IOT PROJECT KIT SERI RFID DI HASIM TEKNIK KARAWANG
Authors: Geni Bias Yulisa , Kurnia Okto
Published: June 2023

Advances in technology today require humans to increase their effectiveness and efficiency in various ways. Basically the purpose of creating a tool is to help human work to be more effective and efficient. Thus, humans are expected to function in a relatively short time, especially when it comes to safety. The parking lot is a medium that is used as a way of getting in and out of vehicles. Anticipating some problems in the parking lot, for example: losing parking papers, losing cars in parking lots, and preventing illegal parking at high levels. Then we need an automatic parking door system. This final project aims to build a prototype of an IoT-based automated parking system.

This project is a simple parking simulator with a microcontroller device programmed to use the Arduino idea. Hardware integrated with mysql database and run by simple web. The automated parking system is designed using nodemcu lolin, expansion board, 16x2 + i2c LCD adapter, mini mp3 dfplayer, 0.5 watt ohm earbuds, infrared sensor, rfid rc522 and SG90 servo motor. Infrared sensor detects vehicle, rfid receives input by tapping card and then gives output to i2c and web. Furthermore, the output from the LCD goes to the service motor which opens and closes the parking door, and the dfmp3 player, as well as the speaker which makes a sound when the card is tapped. This prototype automatic parking system can provide access and close automatic parking doors which saves time and effort. It can be concluded that the prototype of this IoT automatic parking system can be used as a guide for the development of a better technology.
Desain Sistem Inventory Berbasis Website pada PT. Api Precision Cikarang
Authors: Bisri Muawan , Andriati Dea Andini , Saputra Ade
Published: June 2023

Inventory is a very vital business stage, and this is because inventory is closely related to production targets and sales targets in a business line. This study aims to design a website-based inventory system at PT. Api Precision as a support for the process of inventory transaction activities. The data collection method used is by conducting observations, interviews, and literature studies related to the problem being studied. Furthermore, the analysis and design of an inventory system are carried out to be built using the PHP and MySQL programming languages. The method used in developing this system is the waterfall method. The result of this research is creating a website-based inventory system design at PT Api Precision Cikarang to be continued as a system that can be integrated with other information systems.
Desain E-Arsip Surat berbasis Web di Kantor Desa Kedungwaringin Bekasi
Authors: Bisri Muawan , Andriati Dea Andini
Published: June 2023

This study aims to design a letter archive application at the Kedungwaringin Village Office. The data collection method used is by conducting observations, interviews, literature studies and documentation that relates to the problem being studied.  Based on the results of observations and observations made, the problem that hinders the process of filing mail archives is because it is still done manually so it is less effective and efficient in its implementation.  The suggestions are given to improve the mail archive system that has been running, namely by replacing the manual system by building computer applications so that the mail archive management process is more effective and efficient, faster in making mail archive reports, making it easier to store and search for archived mail data.  The results of this study are the design of e-archive applications that can be built using the PHP programming language and MySQL database as the database and the application development method used by using the waterfall method.
Analysis of UHT Diamond Milk Supplier Selection With Analytical Hierarchy Process (AHP) Method cafe Milkyway Coffe & Milk In Berau Regency, East Kalimantan
Authors: Hasto Wisnugroho Anthonius Dhinar
Published: June 2023

Every business sector certainly wants consistency in production results, this can be realized through collaboration with raw material providers or suppliers who can ensure the consistent availability of raw materials because the production of raw materials is very vital. Therefore, it is necessary to have a good raw material procurement system and supplier selection so that the production process can run smoothly. Milkyway Cafe is the first pioneering UKM of beverage and food business in Berau Regency, East Kalimantan which has a special characteristic of beverage products made from milk which are liked by many customers, especially teenagers, children, and families. There are problems experienced when selecting suppliers who provide raw materials for UHT milk because there are several factors to consider, namely price, delivery, service, and accuracy of quantities. The sample of the research is the owner of the business that regulates the procurement of UHT milk. The results of the analysis and calculation of the Analytical Hierarchy Process (AHP) using Microsoft Excel stated that the chosen alternative, namely the Kompas with a weight value of 0.46, was superior to the Simpang Utama with a weighted value of 0.34 and the Tops Jaya with a weighted value of 0.20. The main factors that are prioritized in the selection of suppliers at Milkyway are service criteria with a weight value of 0.18, the accuracy of the number of goods with a weight value of 0.15, prices with a weight value of 0.08, and delivery with a weight value of 0.06.
Cenário epidemiológico do HIV/Aids antes e durante a pandemia da Covid-19 no Estado do Rio Grande do Sul e no Brasil
Authors: Alberti Fernanda Fávero , Oliveira Sendy Sales , Almeida Taiara Paim , Ávila Gabriela Marques
Published: June 2023

O monitoramento epidemiológico auxilia a mensurar a distribuição e o impacto de condições de saúde na sociedade. Identificamos que o Brasil registrou 159.341 pessoas que iniciaram a TARV entre 2019 e 2021, e 2.267.330 milhões pacientes foram vinculados ao serviço de saúde, sendo 9,7% no Rio Grande do Sul, com maior proporção entre pessoas do sexo masculino (65,6%). No Brasil, a taxa de diagnóstico tardio se manteve em 26% em 2021, e o mesmo ocorreu no Rio Grande do Sul (23%). As metas 90-90-90, vigente até o ano de 2020, e a meta 95-95-95, válida a partir de 2021, não foram atingidas em nenhuma unidade analisada para o diagnóstico tardio, exceto no subgrupo de 50 anos ou mais. Os dados sugerem que a pandemia impactou os indicadores de saúde avaliados de forma rápida e que eles precisam ser acompanhados para garantir o cumprimento das metas estabelecidas pelas organizações internacionais.
Pengembangan Perilaku Inovatif Melalui Iklim Organisasi dan Motivasi Berprestasi Pada PT Pos Indonesia Bandung
Authors: Jamaludin Asep , Nurhayati Iis
Published: June 2023

Hasil survei frontier group 2021 menunjukkan bahwa PT.Pos Indonesia tidak masuk dalam 3 top brand. Hal ini menunjukkan bahwa daya saing PT.Pos Indonesia masih rendah. Hasil prasurvei menunjukkan bahwa perilaku inovatif karyawan masih rendah. Oleh karena itu, tujuan penelitian ini adalah mengungkap kondisi iklim organisasi, motivasi berprestasi dan perilaku inovatif, serta seberapa besar pengaruh iklim organisasi dan motivasi berprestasi terhadap perilaku inovatif. Metode peneltian yang digunakan metode survei dengan pendekatan deskriptif â€“ verifikatif, alat analisis; koefisien korelasi, regresi berganda, koefisien determinasi, uji F dan uji t. Hasil penelitian: iklim organisasi dan motivasi berprestasi berpengauh signifikan terhadap perilaku inovatif. Temukan lain: 1) masih rendahnya kemandirian karayawan dalam mengambil keputusan, 2) karyawan merasa adanya hambatan komunikasi antara atasan â€“ bawahan, 3) rendahnya pertimbangan karyawan terhadap risiko kerja, 4) masih rendahya keyakian karyawan bahwa idenya mampu meningkatkan nilai tambah dari inovasi.
Volume Dan Frekuensi Transaksi Terhadap Harga Saham
Authors: Susanto Bambang , Sukadwilinda Sukadwilinda
Published: June 2023

The study of the capital market, both fundamentally and technically, has produced many new findings (novelty) in theory, models and others. In this study, researchers tried to see the impact or market reaction when buying and selling by investors in the secondary market was marked by the variables transaction volume and transaction frequency whether it had an effect on stock prices. The results of the study with the LQ45 index sample and by using panel data show that the estimation test is a common effect in interpreting panel data regression. Hypothesis testing both partial and simultaneous obtained the results that there is a significant influence between the independent variables on the dependent variable. While the determination test obtained 95.69% of the independent variables affect the dependent variable and the rest are influenced by other variables.Â
Perancangan Aplikasi Praktikum Simulasi Pelayanan Perbankan Berbasis Web
Authors: Yunautama Dhema , Sukardi Hadi Ahmad , Munastha Ketut Abimanyu , Kharisman Agrie Wahyudi
Published: June 2023

Kondisi kegiatan pembelajaran perbankan saat ini cenderung menggunakan metode konvensional, yaitu teori dan sedikit praktik menggunakan komputer personal, sehingga alur sistem perbankan tidak dapat dirasakan secara nyata seperti kegiatan perbankan di lapangan. Untuk itu, dilakukan penelitian untuk mengembangkan perancangan sistem perbankan yang terhubung antar komponen utama penggerak kegiatan perbankan dan disesuaikan dengan fungsinya masing-masing. Adapun metodologi pengembangan yang digunakan adalah pendekatan metodologi kualitatif dalam pembahasannya dan Software Development Life Cycle (SDLC) berorientasi objek dalam merancang pondasi struktur perangkat lunak, dimana setiap tahapan kegiatan selalu didiskusikan dengan mitra penelitian mengenai kesesuaian analisis dengan kegiatan yang sudah atau sedang berjalan. Tujuan jangka panjang dari penelitian ini adalah terbangunnya media pembelajaran yang memudahkan Dosen dan Mahasiswa dalam kegiatan proses pembelajaran yaitu berupa Aplikasi sistem perbankan yang menyerupai sistem perbankan pada umumnya dan dapat dioperasionalkan di Laboratorium Bank Mini Universitas Sangga Buana YPKP.
SISTEM INFORMASI, KEUANGAN, AUDITING, DAN PERPAJAKAN
Authors: Lutfiati Desy , Kapuri Neng Inggrit Candi , Amalia Zelina , Adi Prawira Ida Farida
Published: June 2023

Kualitas laporan keuangan yang merupakan hal terpenting tidak hanya dalam sektor privat namun juga dalam sektor publik. Paper ini bertujuan untuk mengukur kualitas sumber daya manusia, sistem pengendalian internal dan teknologi informasi, juga fungsi pengawasan yang dilakukan oleh komite audit dalam mempengaruhi financial reporting quality, yang merupakan variabel-variabel relevan dan dianggap vital selama terjadinya keterbatasan gerak akibat pandemi COVID-19. Penelitian dilakukan dengan cara mengumpulkan data dan informasi dalam berbagai pustaka seperti jurnal, buku, dan dokumen lainnya yang relevan. Hasil penelitian diperoleh bahwa terdapat pengaruh sumber daya manusia, sistem pengendalian internal dan teknologi informasi, dan peran komite audit dalam meningkatkan kualitas laporan keuangan. Artikel ini diharapkan mampu memicu bagi peneliti lain untuk meneliti lebih jauh mengenai urgensi kualitas laporan keuangan sector public dan privat selama pandemi covid-19 atau dengan menggunakan variabel lainnya.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RELEVANSI NILAI INFORMASI AKUNTANSI
Authors: Fushila Venna , Rosianti Rosi , Prawira Ida Farida Adi
Published: June 2023

Penelitian ini membahas mengenai relevansi nilai informasi akuntansi dan faktor-faktor yang mempengaruhinya. Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi relevansi nilai informasi akuntansi. Metode penelitian yang digunakan adalah literature review atau tinjauan pustaka dengan unit analisis berupa artikel-artikel dengan topik relevansi nilai akuntansi (value relevance of accounting) dari berbagai jurnal internasional yang terindeks Scopus dan dari berbagai jurnal nasional yang terindeks Science and Technology Index (SINTA). Hasil penelitian menunjukkan bahwa terdapat banyak faktor yang mempengaruhi relevansi nilai informasi akuntansi antara lain: adopsi IFRS, laba dan ekuitas, profitabilitas, revaluasi aset tetap, konservatisme keuangan, pengungkapan modal intelektual, penghindaran pajak, tata kelola perusahaan, dan kepemilikan saham.
PENGARUH NILAI TRANSAKSI, VOLUME PERDAGANGAN DAN NILAI TUKAR RUPIAH TERHADAP INDEKS LQ45 PERIODE 2013 – 2017
Authors: Tahmat Tahmat , Lilyana Fitria , Susanto Bambang
Published: June 2023

Tujuan utama dalam berinvestasi adalah mendapatkan keuntungan yang maksimal. Perusahaan LQ45 menjanjikan rata-rata keuntungan yang tinggi bagi investor di Bursa Efek Indonesia, namun keuntungan yang tinggi dapat disertai dengan risiko yang tinggi pula. Maka dari itu, investor perlu melakukan peramalan dan perhitungan secara efektif dengan mengetahui faktor apa saja yang mempengaruhi harga saham tersebut. Indeks LQ45 sangat membantu para investor dalam pengambilan keputusan untuk memilih saham-saham yang sehat. Penelitian ini bertujuan untuk menganalisis pengaruh nilai transaksi, volume perdagangan dan nilai tukar rupiah terhadap Indeks LQ45 periode 2013-2017. Metode yang digunakan dalam penelitian ini adalah deskriptif asosiatif dengan menggunakan analisis regresi linier berganda, korelasi, koefisien determinasi, serta uji hipotesis menggunakan Uji t dan Uji F yang sebelumnya dilakukan uji asumsi klasik terlebih dahulu. Hasil penelitian menunjukkan bahwa nilai transaksi, volume perdagangan dan nilai tukar rupiah berpengaruh positif dan signifikan terhadap Indeks LQ45 baik secara parsial maupun simultan. Dari hasil temuan tersebut, maka bagi para investor yang ingin berinvestasi pada saham-saham LQ45 dapat mengetahui kondisi pasar melalui perkembangan nilai transaksi, volume perdagangan dan nilai tukar rupiah terhadap Indeks LQ45 pada saat itu. Hal tersebut tentunya dapat dijadikan sebagai prediktor dalam memonitor serta memprediksi pergerakan harga saham-saham LQ45.
Persepsi WPOP Terhadap Etika Penggelapan Pajak
Authors: Camila Elmira Mufliha , Azifah Maya Rizki , Merlinda Santi
Published: June 2023

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh keadilan, diskriminasi, sistem perpajakan, sanksi, dan reward terhadap etika penggelapan pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer dan diukur menggunakan skala likert. Teknik pengumpulan data menggunakan google form yang disebar kepada wajib pajak orang pribadi di Kota Malang. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sample sebanyak 50 orang. Analisis data dalam penelitian ini menggunakan metode SEM-PLS dengan software WarpPLS 7.0. Hasil dari pengujian ini yaitu keadilan berpengaruh positif dan signifikan terhadap etika penggelapan pajak, diskriminasi berpengaruh positif dan tidak signifikan terhadap etika penggelapan pajak, sistem perpajakan berpengaruh positif dan tidak signifikan terhadap etika penggelapan pajak, sanksi berpengaruh positif dan signifikan terhadap etika penggelapan pajak, reward berpengaruh negative dan signifikan terhadap etika penggelapan pajak.
USULAN DESAIN STATUTORY GAAR INDONESIA: STUDI KOMPARATIF TIGA SISTEM HUKUM BERBEDA
Authors: Irawan Ferry , Hapsari Annisa Diah
Published: June 2023

Meskipun Specific Anti-Avoidance Rule (SAAR) menjadi salah satu instrumen dalam mengurangi penghindaran pajak, aturan ini masih menyisakan ruang bagi penghindaran pajak tertentu yang tidak diatur. Oleh karena itu, berbagai negara dengan sistem hukum yang berbeda memberlakukan General Anti-Avoidance Rule (GAAR) untuk menangkal aksi penghindaran pajak yang tidak dapat tertangani oleh SAAR. Namun, Indonesia belum menerapkan GAAR sebagai aturan anti penghindaran pajak. Penelitian ini bertujuan untuk mengonstruksi usulan desain GAAR yang ideal bagi Indonesia dengan mengkomparasikan implementasi Statutory GAAR pada tiga negara dengan sistem hukum berbeda, yakni Afrika Selatan, Singapura, dan Republik Rakyat Tiongkok. Untuk menjawab pertanyaan ini, metodologi penelitian yang digunakan adalah studi pustaka dan wawancara kepada berbagai pemangku kepentingan, yakni pembuat kebijakan, konsultan pajak, dan akademisi. Analisis tematik digunakan untuk mengolah hasil pengumpulan data menjadi usulan desain Statutory GAAR Indonesia yang terdiri atas empat skema, yaitu skema umum, administrasi, hierarki aturan GAAR dalam peraturan perpajakan, dan kendala pengaplikasian GAAR
ANALISIS STRATEGI, METODE, DAN ALAT PENDETEKSIAN FRAUD YANG DIGUNAKAN DI DUNIA, ASIA PASIFIK, DAN INDONESIA
Authors: Christian Natalis , Yaputri Josephine Ardini , T.G Natasya Des
Published: June 2023

Penelitian ini bertujuan untuk membandingkan dan menganalisa strategi, metode, dan alat yang digunakan oleh berbagai firma yang ada di dunia dan berbeda negara dalam melakukan pendeteksian fraud. Fraud telah menjadi hal yang sering ditemui di perusahaan. Sebagai bentuk pencegahan, diperlukan pendeteksian yang kuat. Pendeteksian fraud telah bervariasi mengikuti zaman. Setiap negara memiliki lembaga memiliki strategi masing-masing dalam mendeteksi fraud seperti teknologi dan strategi pendeteksian lainnya yang mendukung prosedur pendeteksian dan mencegah risiko yang terjadi. Tanpa adanya pendeteksian yang baik dan optimal, maka tindakan fraud akan semakin meningkat. Hasil penelitian juga ini memaparkan prosedur pendeteksian yang memiliki implikasi yang beragam yang dimana bermanfaat dalam pendeteksian fraud.
PENGARUH KEPEMILIKAN MANAJERIAL, GROSS PROFIT MARGIN, COMPANY SIZE DAN VARIABILITAS HARGA POKOK PENJUALAN TERHADAP PEMILIHAN INVENTORY VALUATION METHOD
Authors: Nazar Mohamad Rafki , Saraswati Rr. Sri , Al Fayyaadh Ahmad
Published: June 2023

Pemilihan metode penilaian persediaan merupakan salah satu hal yang penting bagi perusahaan, karena semua keputusan yang diambil memiliki konsekuensi dalam hal laba. Tujuan penelitian ini untuk menganalisis pengaruh secara simultan dan parsial dari kepemilikan manajerial, gross profit margin, company size dan variabilitas harga pokok penjualan terhadap pemilihan inventory valuation method. Metode dalam penelitian ini menggunakan metode kuantitatif dengan pengumpulan data menggunakan teknik purposive sampling. Penelitian ini memiliki 216 data observasi yang didapat dari 36 perusahaan sub sektor industri barang konsumsi terdaftar di BEI 2016-2021. Metode analisis pada penelitian adalah analisis regresi logistik dengan menggunakan software SPSS 25. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, gross profit margin, company size dan variabilitas harga pokok penjualan berpengaruh secara simultan terhadap inventory valuation method. Kepemilikan manajerial, gross profit margin, company size berpengaruh secara parsial terhadap pemilihan inventory valuation method. Sedangkan variabilitas harga pokok penjualan tidak berpengaruh secara parsial terhadap inventory valuation method.Kata kunci: Gross Profit Margin, Kepemilikan Manajerial, Company Size dan Variabilitas harga pokok penjualan
Landscape changes in the “valli da pesca” of the Venice lagoon and possible effects on the Ecosystem Services supply
Authors: Stocco Alice , Duprè Lorenzo , Pranovi Fabio
Published: June 2023

Coastal lagoons have long been subject to continuous changes caused by mutual interactions with human activities. Monitoring such changes becomes critical, particularly when modifications in landscape and land cover classes can affect their capacity to ensure Ecosystem Services (ESs). In the Venice lagoon, some confined areas called “valli da pesca” supply provisioning ESs, namely aquaculture and hunting, but also other ESs that are important for the entire lagoon, such as regulating and cultural ones. Being heavily modified ecosystems under human control, valli da pesca underwent considerable morphological evolution depending on the maximized ES and the applied management. Using remote sensing data from different sources, we reconstructed changes in land cover and landscape elements in valli da pesca over the last century. By calculating landscape indicators related to land, saltmarshes, and water, we found that landscape features were initially similar for all the valli da pesca. Then, a process began between 1975 and 1987, in which management devoted to maximizing different ESs shaped the land cover in specific patterns. This study confirms the importance of these areas in the context of the entire lagoon and require for monitoring their land cover changes. Remote sensing data represent an important source of historical data to deepen the knowledge about human-Nature interactions, for keeping trace not only of the landscape evolution but also of the dynamics in the ESs supply in response to human interventions.
La Historia Socioambiental del Agua Desde el Metabolismo Social para la Implementación de Un Sistema de Desalinización Solar en Samalayuca, Chihuahua, México (2000-2020)
Authors: Rendón Esmeralda Cervantes , Armendariz Gabriela Montano , Bahena Jonathan Ibarra , Carrasco Ulises Dehesa
Published: June 2023

A
Analizar el metabolismo social a través del tiempo contribuye a entender las transformaciones socioambientales del territorio y la sociedad desde aspectos tangibles e intangibles relacionados con factores socioculturales del agua. El presente estudio, relaciona las transformaciones a través del tiempo por medio del metabolismo social de un poblado en condiciones semiáridas al norte de México (Samalayuca, Chihuahua), con el fin de conocer los aspectos socioambientales que pueden influir en la apropiación de un Sistema de Desalinización Solar (SDS) en una familia con agua de pozo con alta salinidad, así como los cambios socioculturales de la familia después de un año de uso del Sistema. Para lo cual, se realizó un análisis de contenido de notas hemerográficas del poblado, del 2000 al 2020, y un seguimiento por medio de entrevistas a los usuarios. Los aspectos socioambientales identificados tienen como constante que los detonan la percepción de un riesgo en la disponibilidad o calidad del agua, sobre todo si ven afectada su principal actividad económica que es la agricultura, el conflicto con un mayor abordaje es la autorización de una mina para extracción de Cobre a cielo abierto, en la cual se tuvieron movilizaciones que lograron el amparo y la cancelación del inicio de actividades. Destacan la acción social no violenta y la solidaridad cuando han enfrentado carencia de agua. Sobre el SDS, se instaló en octubre de 2019, logrando cubrir las necesidades de uso de la familia, relacionadas con su subsistencia, se observó un compromiso por el cuidado del Sistema y un aprecio por el agua. Destaca la importancia de considerar tanto los aspectos socioambientales de una población, como los aspectos intangibles en el momento que se desea llevar a cabo una Apropiación, como lo es una intervención tecnológica para acceso a un agua de calidad en regiones semiáridas.
De Fetiche Santo a Símbolo Patrio: La Transformación Histórica de la Palma de Cera en Colombia
Authors: Molina Diego
Published: June 2023

Este artículo explora la presencia de la palma de cera (Ceroxylon quindiuense) en la historia de Colombia. Específicamente, se investiga cómo al convertirse en uno de los símbolos patrios en 1985, esta especie se transforma en “árbol nacional de Colombia”, lo que da inicio a su proceso de conservación. Uno de los aspectos más llamativos en relación a la conservación de esta especie es su proceso de desacralización. La introducción y generalización de la religión católica en el país trajo consigo un diverso inventario de simbolismos religiosos. El uso de frondas de palma en la celebración de Semana Santa fue uno de ellos, y la palma de cera fue una de las especies más usadas, especialmente como parte de la fiesta del Domingo de Ramos. A pesar de su importancia como símbolo religioso, a finales del siglo XX botánicos nacionales dan la voz de alarma sobre la fragilidad de sus poblaciones. Así las cosas, se dan los primeros esfuerzos de conservación que son potenciados gracias a su declaración como árbol nacional. A pesar de la ambigua posición de la iglesia, la transición simbólica de la palma se da a través de sinergias con la prensa, la que amplifica la preocupación de los científicos; y entidades territoriales que incorporan en la discusión su papel ecológico en relación con otras especies como el perico orejiamarillo (Ognorhynchus icterotis). El caso de la palma de cera es un ejemplo único en la historia de la conservación ya que en ella se combinan prácticas religiosas con símbolos patrios que se encuentran, no sin conflicto, para dar paso a una narrativa centrada en la conservación. Esta complejidad simbólica y material de la palma ejemplifica su presencia constante en la vida del país y sin embargo revela cómo la preservación de esta especie no puede estar descontextualizada y debe considerar también la conservación del bosque Andino.
New sources of biological data supporting environmental history of a tropical forest of south-eastern Brazil
Authors: Sales Gabriel Paes da Silva , Guedes-Bruni Rejan R.
Published: June 2023

The Tijuca Forest results from a reforestation project executed in the second half of the nineteenth century, with native and exotic species planted in the mountains of Rio de Janeiro, Brazil. Aiming at a theoretical reflection, the use of integrated methodologies from different areas of knowledge was evaluated to expand the research of the environmental history of a tropical forest in south-eastern Brazil, using everything from the search for historical documents to the counting of tree growth rings. It was possible to find some of the trees from the initial reforestation efforts, to circumscribe the locations of the first plantations, hitherto unknown, as well as the original intentions of tree selection: a reflection of the silvicultural model of the period that incorporated the tropical identity of the forest without giving up the market demand. The project area indicates that the planted forest would cover approximately 330 ha, prioritizing restoration by micro basins. In the 33 years analysed, about 155,000 trees were planted (110,000 with success) from a repertoire of at least 107 species, prioritizing the native ones. The quality of the wood, mainly for the naval segment, was prioritized, but other purposes were also met. The model and selection criteria for planting areas and species characterize a strategic plan that foresaw the recovery of water sources simultaneously with the generation of wealth in the medium and long term, diversifying the use of the soil and inaugurating a cycle of silvicultural exploitation in the country. This study re-signifies the understanding of the Tijuca Forest ecology, not only in space but mainly in time, revealing the subtle relationships between tropical nature and society in formation.
Um Olhar Atento à Paisagem: Entrevista com Dora Shellard Corrêa
Authors: Pereira Elenita Malta , Fiuza Denis Henrique , Fritz Sara Rocha
Published: June 2023

Entrevista realizada com Dora Shellard Corrêa, professora adjunta do curso de História da Universidade Estadual de Londrina (UEL), que vê a construção de uma obra de referência incontroversa quando o assunto é análise histórica de paisagens. Desde sua tese de doutorado, publicada em livro sob o título Paisagens sobrepostas: Índios, posseiros e fazendeiros nas matas de Itapeva (1923-1930), a paisagem  tem sido seu objeto privilegiado de pesquisa.
Um Grito de Alerta de Dentro do Coração da Hutukara: Memórias do Garimpo na Literatura Yanomami
Authors: Silva Alessandra Tereza Mansur , Meira Roberta Barros , Melo Júnior João Carlos Ferreira de
Published: June 2023

Em novembro de 2021, a Hutukara Associação Yanomami (HAY), que atua na defesa dos povos indígenas, apresentou uma carta à imprensa para denunciar a inoperância do Estado brasileiro com relação à invasão do garimpo e ao descaso com a saúde e a vida do povo Yanomami. A carta foi apresentada por Dario Kopenawa Yanomami, filho de Davi Kopenawa Yanomami. Davi é presidente da HAY e protagonista de A queda do céu, um marco na literatura indígena contemporânea e um manifesto em defesa da vida e da floresta. Os resultados do entrecruzamento dos dados demonstraram que em 2021 o território Yanomami, demarcado e homologado desde 1992, se encontra rasgado brutalmente pelo garimpo – a população de 27 mil Yanomamis divide seu território com 20 mil garimpeiros ilegais. Os rios da região estão contaminados pelo mercúrio, o que compromete a segurança alimentar de toda a comunidade. Este artigo propõe-se a refletir pelo olhar da história ambiental e da história indígena sobre as ideias de Davi Kopenawa, entrelaçando a análise do texto literário com os dados apresentados pelo Instituto Socioambiental, com fotografias de Cláudia Andujar e imagens da revista da Superintendência do Desenvolvimento da Amazônia no período da ditadura.
Rodeados por la Inmensidad Del Mar: Percepciones y Representaciones Del Ambiente Oceánico en los Viajes de Instrucción de la Fragata Sarmiento
Authors: Desiderato Agustín Daniel , Rey Nicolás Fernán
Published: June 2023

Este trabajo se ocupa de la fragata Presidente Sarmiento –buque escuela de la Armada Argentina que realizó viajes de instrucción entre 1899 y 1938– y algunos de los significados y percepciones construidos a bordo por sus tripulantes. En particular, interesa conocer cómo estos captaron, procesaron y dieron sentido al ambiente oceánico y marítimo que los rodeaba, desde el espacio del buque. Para analizar esos interrogantes, la investigación se sostiene en las herramientas aportadas por la historia marítima, la historia ambiental y la historia de las emociones. La mayor parte de las fuentes utilizadas son egodocumentos –diarios, memorias y relatos– producidos por tripulantes de distinto grado y condición que, de primera mano, describen los sentimientos, reflexiones y pensamientos que vivieron durante sus viajes. Por hipótesis, se sostiene que los viajes de instrucción de la Sarmiento no fueron simples navegaciones entre puertos, sino lugares de producción, donde el ambiente oceánico fue fundamental. Los tripulantes otorgaron a los mares y océanos significados y representaciones distintivas, que derivaron en la construcción de un sentido de pertenencia y una identidad. Navegar alrededor del mundo en un buque a vela, en pleno siglo XX, los había hecho poseedores de una vivencia única, una experiencia que jamás entenderían los que nunca se habían hecho a la mar o los que solo lo habían hecho desde la seguridad de vapores y el confort de transatlánticos de lujo.
Design for Integrated Planar Spiral Inductor for MEMS
Authors: Benhadda Yamina , Derkaoui Mokhtaria , Mendaz Kheira , Kharbouch Hayet , Spiteri Pierre
Published: June 2023

The main aim of this paper is to present the new design of an integrated planar spiral inductor with a new structure of an underpass to obtain a high inductance, high quality factor and minimum losses into winding and magnetic core. The performance of this structure dependent on the geometrical, electrical parameters and material properties. These parameters are calculated at 350 MHz and this is the high frequency used for MEMS applications. Furthermore, thermal analysis in inductor from finite difference method is described. The heat transfer model is based on heat conduction and heat convection. Moreover, the heat source is calculated by different losses. In addition, the simulation results from 3D finite element method using software also been presented in this paper. It is based on both the classical heat equation and certain condition limits. However, a new design of an underpass has been proposed where a via is fabricated with a circular layer. The input and output of the spiral are implanted in the same direction. In addition, the magnetic core is the solution to decrease the temperature. Finally, the results of the finite difference method are compared with simulation results from finite element method. The good agreement between the results is obtained. The proposed via and a core magnetic are responsible for enhancement the thermal behavior in integrated inductor. The result shows that the temperature of the air core inductor and magnetic core inductor could be 53 °C and 33 °C, respectively.
Forecasting the Number of Road Accidents in Poland Depending on the Day of the Week Using Neural Networks
Authors: Gorzelanczyk Piotr
Published: June 2023

A very large number of people are killed on the roads. Although the value is decreasing from year to year and the pandemic has reduced the number of traffic accidents even further, the number is still very high. For this reason, it is necessary to find out on which days of the week the highest number of traffic accidents occur, and to know the accident forecast for the coming years, so that we can do everything possible to minimize the analyzed value.The aim of the article is to develop a forecast of the number of road accidents in Poland depending on the days of the week. For this purpose, monthly data on the number of road accidents in Poland by days of the week were analyzed on the basis of Police data. Based on this data, a forecast of the number of road accidents for 2022-2024 was made in Statistica software. Selected neural network models were used to forecast the number of road accidents. The results show that we can still expect a reduction in the number of road accidents on Polish roads, but the prevailing pandemic disturbs the results obtained. The choice of the number of random samples (learning, testing and validation) affects the obtained results.
Benchmarking Travel Time and Demand Prediction Methods Using Large-scale Metro Smart Card Data
Authors: Zimmo Iyad , Hörcher Daniel , Singh Ramandeep , Graham Daniel J.
Published: June 2023

Urban mass transit systems generate large volumes of data via automated systems established for ticketing, signalling, and other operational processes. This study is motivated by the observation that despite the availability of sophisticated quantitative methods, most public transport operators are constrained in exploiting the information their datasets contain. This paper intends to address this gap in the context of real-time demand and travel time prediction with smart card data. We comparatively benchmark the predictive performance of four quantitative prediction methods: multivariate linear regression (MVLR) and semiparametric regression (SPR) widely used in the econometric literature, and random forest regression (RFR) and support vector machine regression (SVMR) from machine learning. We find that the SVMR and RFR methods are the most accurate in travel flow and travel time prediction, respectively. However, we also find that the SPR technique offers lower computation time at the expense of minor inefficiency in predictive power in comparison with the two machine learning methods.
Utjecaj prihrane na proljetni razvoj pčelinjih zajednica i njihovu zaraženost nozemozom
Authors: Puškadija Zlatko , Jaman Filip , Štavalj Josipa , Tucak Karolina , Kovačić Marin
Published: June 2023

Medonosna pčela (Apis mellifera L.) jedan je od najznačajnijih oprašivača. Međutim, klimatske promjene, uz bolesti koje uzrokuju stradanje pčela, prepoznate su kao jedan od osnovnih problema pčelarstva u budućnosti. Sušna ljeta i hladna proljeća, ukoliko pčelar ne intervenira, mogu dovesti do stradanja zajednica ili sporog proljetnog razvoja. U ovom istraživanju tijekom dvije sezone ispitan je utjecaj stimulativne proljetne prihrane proteinskim pogačama na razvoj pčelinjih zajednica i prisutnost spora nozemoze (Nosema spp.) na ukupno 1200 pčelinjih zajednica smještenih na 20 pčelinjaka na području kontinentalne Hrvatske. Rezultati su pokazali pad broja spora nozemoze kod zajednica prihranjenih proteinskim pogačama, dok nisu utvrđene značajne razlike u snazi zajednica (broju okvira zaposjednutih pčelama i leglom) između ispitivanih skupina.
Upotreba nusproizvoda rajčice u hranidbi domaćih životinja
Authors: Antunović Zvonko , Klir Šalavardić Željka , Novoselec Josip
Published: June 2023

U procesu prerade rajčice nastaju različiti nusproizvodi i to: komina, pulpa, pokožica, sjemenke, ali i neiskorišteni dijelovi ploda koje treba zbrinuti u cilju smanjenja štetnih učinaka na okoliš. Komina rajčice je najzastupljeniji nusproizvod koji nastaje pri preradi rajčice. Cilj ovoga rada je prikazati mogućnosti upotrebe nusproizvoda rajčice u hranidbi domaćih životinja podijeljenih prema građi probavnog sustava s posebnim osvrtom na novije znanstvene spoznaje te predložiti njihove optimalne razine korištenja. Nusproizvodi rajčice imaju značajan udio vode i ugljikohidrata, manju količinu bjelančevina i lipida, a bogati su bioaktivnim spojevima prije svega onima iz skupine karotenoida, osobito likopenom. Učinkovitost upotrebe nusproizvoda rajčice ovisi o građi probavnog sustava domaćih životinja, dobi i proizvodnoj fazi životinja te kompoziciji obroka i formi ponuđenog nusproizvoda. Analizom dostupne literature o upotrebi nusproizvoda rajčice u hranidbi domaćih životinja može se zaključiti da je u cilju postizanja povoljnih proizvodnih i fizioloških učinaka te sprječavanja njihovog negativnog djelovanja za preporučiti kod nepreživača do 10 ili maksimalno 15 % obroka, a kod preživača i više od 20 %.
Utjecaj klimatskih promjena na proizvodnju domaće šunke
Authors: Samac Danijela , Antunović Zvonko , Steiner Zvonimir , Novoselec Josip , Prakatur Ivana , Klir Šalavardić Željka , Ronta Mario , Novoselec Maja , Kovačić Đurđica
Published: June 2023

Klima je sustav koji se konstantno mijenja djelovanjem sunčeve i vulkanske aktivnosti te astronomskih parametara, a kroz zadnje stoljeće i povećanjem ljudskih aktivnosti. Upravo ljudska aktivnost je povećala atmosferske koncentracije stakleničkih plinova i uzrokovala porast temperature. Mjerenja pokazuju da je zatopljenje izraženije nad kopnom nego nad morem, odnosno da je jače nad Europom, Sjevernom Amerikom i Azijom, nego nad Australijom, Afrikom i južnom Amerikom. U Republici Hrvatskoj porast temperatura izraženiji je na obali nego u kontinentalnim dijelovima zemlje, ali je taj porast na priobalju izraženiji u toplom dijelu godine, dok je u kopnenim područjima taj porast izraženiji tijekom zimskog perioda. Upravo to povećanje temperatura u zimskom dijelu godine pogađa proizvođače domaće šunke i ostalih suhomesnatih proizvoda u kontinentalnom dijelu zemlje. U tradicionalnoj proizvodnji šunki proizvođači su šunke stavljali na zrenje najčešće u tavanske prostore kuća, gdje je bio zadovoljavajući protok zraka, oslanjajući se na utjecaj prirode tj. klimu toga dijela godine. Promjenom klime, došlo je do već spomenutih povišenih temperatura, koje u fazi zrenja šunki negativno utječu na kvalitetu samog proizvoda te je cilj ovoga rada ukazati kako te promjene utječu na dugogodišnju tradicijsku proizvodnju šunki i kako je za budućnost nužno uvođenje promjena u tu proizvodnju.
Usporedba kemijskog sastava mlijeka i jaja s posebnim osvrtom na udio proteina
Authors: Lipovšćak Garvanović Maja , Janječić Zlatko , Bedeković Dalibor
Published: June 2023

Uz meso, jaja i mlijeko animalni su proizvodi koji se koriste već tisućama godina u humanoj prehrani. Može se reći kako su jaja i mlijeko dio uravnotežene prehrane. Kroz povijest nije uvijek bilo tako, neko se vrijeme jaja tretiralo kao proizvod koji može znatno narušiti zdravlje potrošača zbog visokog udjela kolesterola. Danas to više nije slučaj, jedna i druga namirnica cijene se zbog kemijskog sastava a posebno zbog udjela proteina kao glavnog makro nutrijenta u prehrani ljudi. Cilj ovog rada bio je usporediti kemijski sastav jaja i mlijeka, utvrditi koja namirnica je bogatija proteinima te ostalim najvažnijim makro nutrijentima kao što su masti i ugljikohidrati.