bluuebunny/crossref_metadata_2025 huggingface dataset:
Determinan Transfer Pricing Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
Authors: Suwandi Eko Darmawan , Syarifudin Achmad
Published: July 2024

Transfer pricing is used to determine prices for goods and services traded from subsidiaries to other subsidiaries or to the parent company. The price set is not in accordance with the reasonable market price. Multinational companies implement transfer pricing policies to reduce taxes paid by manipulating the prices of goods traded to related parties of the company. The aim of this research is to find out what factors can influence companies in carrying out transfer pricing. The dependent variable examined in this research is transfer pricing. The independent variables in this research consist of taxes, foreign ownership, company size, and leverage. This type of research is quantitative research that tests the influence between hypothesized variables through the presentation of numerical data. The data used in this research is secondary data sourced from the financial reports of mining companies listed on the Indonesia Stock Exchange for 2019-2023. The sample in this research was determined using the purposive sampling method. The analysis technique used in the research is multiple linear regression analysis with the help of the IBM SPSS version 21 program. The results of this research show that tax has a significant positive effect on transfer pricing, foreign ownership has a significant positive effect on transfer pricing, leverage has a significant positive effect on transfer pricing, and Company size has no effect on transfer pricing.
Penetapan Tata Kelola Keuangan Desa
Authors: Nini Nini , Wijaya Riani Sukma , Rahmaita Rahmaita
Published: July 2024

Sejak adanya kebijakan otonomi daerah, membuat pemerintah desa harus mandiri dakam mengelola sumberdaya yang dimiliiki desa   Pemerintah   daerah   di   tuntut kemandiriannya untuk mengelola sumber daya desa yang dimilikinya dengan baik. Pemerintah desa harus mampu mengelola dana tersebut secra akuntabilitas dan juga transparan. Penelitian ini bertujuan untuk menguji hubungan akuntabilitas, transparasi dan pemahaman perangkat desa dalam tata Kelola keuangan desa pada masa pandemic COVID-19 di 13 desa yanga ada di Kabupaten Padang Pariaman. Penelitian kuantitatif ini menggunakan data primer yang dikumpul melalui survey kuisioner di 13 desa di Kabupaten Padang Pariman. Sampel dalam penelitian terdiri dari kepada desa, sekretaris, dan kepala keuangan serta masyarakat setempat.
Hasil penelitian menunjukan bahwa akuntabilitas dan transparansi berpengaruh positif terhadap pengelolaan keuangan desa dan pemahaman perangkat desa tidak berpengaruh terhadap pengelolaan keuangan desa. Kabupaten Padang Pariaman sudah melakukan akuntabilitas dan transaparansi tentang dana desanya dengan baik.
Korelasi Antara Pengembangan Karir Dengan Kepuasan Kerja Pada Karyawan RSUD
Authors: Zahro Aminatuz , Suteja Shintia Noviyanti , Fatimah Feti , Damayanti Fauziah , Wijaya Muhammad Adhimawan
Published: July 2024

Penelitian ini bertujuan untuk mengeksplorasi korelasi antara pengembangan karir dan kepuasan kerja pada karyawan rumah sakit umum daerah (RSUD). Metode penelitian digunakan pendekatan kuantitatif dengan penggunaan kuesioner sebagai instrument kumpulan data. Responden yang terlibat dalam penelitian ini adalah karyawan RSUD yang dipilih secara acak. Hasil analisis data menunjukan adanya korelasi positif yang signifikan antara pengembangan karir dan kepuasan kerja pada karyawan RSUD. Ini menunjukan bahwa karyawan yang mengalami pengembangan karir yang baik cendurung memiliki tingkat kepuasan kerja yang lebih tinggi. Temuan ini mengindikasikan pentingnya upaya pengembangan karir yang sistematis dan berkelanjutan dalam meningkatkan kepuasan kerja karyawan RSUD. Studi ini memberikan pemahan yang lebih baik tentang hubungan antara pengembangan karir dan kepuasan kerja dilingkungan RSUD, memberikan landasan bagi menejem RSUD untuk merancang program pengembangan karir yang lebih efektif guna meningkatkan kesejahteraan dan kinerja karyawan.
Analisis Tindakan Sexual Harassment Terhadap Kenyamanan Dan Produktivitas Kerja Karyawan (Studi Kasus Di PT. Fie Bandung)
Authors: Salsabila Annisa Camelia , Rojak Abdul
Published: July 2024

This research is a case study of sexual harassment. Sexual harassment is a negative act that has a sexual context and can harm the victim physically and psychologically. This research used a quantitative method by distributing questionnaires to 50 respondents who worked at PT. FIE Bandung. By using the Sexual Experience Questionnaire (SEQ) questionnaire and participatory observation methods which allow researchers to feel and experience this phenomenon directly. This research aims to find out whether acts of sexual harassment (X) can affect employee comfort (Y1) and work productivity (Y2). This research was calculated using the SPSS version 27 program, from the results of the validity and reliability tests the three variables produced valid data, namely where r calculated > r table and reliable data where the Cronbach Alpha value was > 0.600. The results of this research also show that there is a relationship between acts of sexual harassment (X) on work comfort (Y1) of 24.3% and 11.3% on work productivity (Y2). The remainder is influenced by other variables not examined in this research. So it can be concluded that the author's hypothesis regarding sexual harassment can affect the comfort and work productivity of employees at PT. FIE Bandung has a positive and significant influence.
Analisis Penerapan PSAK 24 Tentang Imbalan Kerja Pada PT Sinar Kencana Tech
Authors: Gumilar Yana , Purwanti Meilani
Published: July 2024

This research aims to determine the application of PSAK 24 regarding employee benefits at PT Sinar Kencana Tech. This research method is a qualitative descriptive method, namely this research was carried out by conducting interviews, observation and documentation techniques with PT Sinar Kencana Tech employees who can provide additional information and data that may be needed in this research. So that it provides a clear enough picture to analyze and compare with existing theory according to PSAK 24 and its application at PT Sinar Kencana Tech. The data used is primary data in the form of direct interviews with the director of PT Sinar Kecana Tech. After conducting the analysis, the research results show that PT Sinar Kencana Tech has implemented measurement, recognition and disclosure in terms of salary provision, annual leave and paid sick leave, profit sharing and bonuses, post-employment benefits, defined contribution programs, and appropriate long service awards. with PSAK 24, but PT Sinar Kencana Tech has not implemented measurement, recognition and disclosure of non-monetary benefits, post-employment benefits (post-employment life insurance and postemployment service facilities), defined benefit programs, paid long-term absences such as long-term leave or leave sabbatical, permanent disability benefits and deferred remuneration.
Pengaruh Experiental Marketing, Promosi Dan Lokasi Terhadap Keputusan Pembelian Pada Mandy’s Cafe Padang
Authors: Alfian Alvin , Yentisna Yentisna , Yulianti Prima
Published: July 2024

Penulisan penelitian ini bertujuan untuk mengetahui bagaimana pengaruh experiental marketing, Promosi  dan lokasi terhadap keputusan pembelian pada Mandy’s Cafe Padang. Jenis penelitian ini adalah kausatif, dimana penelitian ini menggambarkan dan menganalisis pengaruh antara satu variabel dengan variabel lainnya atau bagaimana suatu variabel mempengaruhi variabel lainnya. Populasi dalam penelitian ini adalah pelanggan Mandy’s Café yang berbelanja di Mandy’s Café tersebut.  Sedangkan sampelnya diambil dengan menggunakan rumus Cochran’s dengan jumlah 100 responden. Teknik pengambilan sampel dilakukan berdasarkan metode non probability sampling dengan teknik accidental sampling. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan data kuantitatif. Teknik analisis data menggunakan analisis deskriptif dan induktif melalui analisis linear berganda. Berdasarkan hasil penelitian, analisis data dan pembahasan, hasil penelitian 1).Berdasarkan uji hipotesis secara parsial (uji t) menunjukkan bahwa variabel experiential marketing berpengaruh positif dan signifikan terhadap keputusan pembelian. Hal ini dikarenakan nilai signifikansi (0.000) < 0.05. maka hipotesis pertama H1 diterima, 2). Berdasarkan uji hipotesis secara parsial (uji t) menunjukkan bahwa variabel lokasi berpengaruh positif dan signifikan terhadap keputusan pembelian. Hal ini  dikarenakan nilai signifikansi (0.001) < 0.05. maka hipotesis kedua H2 diterima, 3). Berdasarkan uji hipotesis secara parsial (uji t) menunjukkan bahwa variabel promosi berpengaruh positif dan signifikan terhadap keputusan pembelian. Hal ini   dikarenakan nilai signifikansi (0.000) < 0.05. maka hipotesis kedua H3 diterima.
ERA DA INSTANTANEIDADE E A GESTÃO CONTEMPORÂNEA
Authors: Motta Paulo Roberto
Published: July 2024

A instantaneidade surge da ideia central de que, em um mundo mais globalizado e conectado, a velocidade das mudanças tem impactado a vida das pessoas e a ambiência das organizações, exigindo uma crescente capacidade de adaptabilidade e de contínua reconstrução do trabalho e do emprego. Nesse contexto, esse artigo apresenta reflexões sobre essa realidade e de como ela impacta a vida administrativa das organizações e reconfigura a sua relação com sua força de trabalho.
A GESTÃO DA DEFESA
Authors: Maia Neto Jacintho
Published: July 2024

A complexidade do aparato militar e a sua efetiva gestão são os temas centrais desse trabalho, que tem como pano de fundo as novas demandas da Defesa, sejam as oriundas da centralidade da guerra e de suas novas dimensões, tais como a espacial e a cibernética, ou as decorrentes de demandas da sociedade como o apoio na área de segurança pública, o auxílio nas catástrofes naturais, o apoio aos grandes eventos e no combate a endemias/pandemias como a dengue e a Covid-19. Com base em conceitos da área de gestão, em especial da gestão estratégica, a pesquisa apresenta a Defense Management e algumas proposições que permitam buscar uma maior eficiência e eficácia do setor de Defesa perante as suas novas demandas.
DESAFIOS DA MENTALIDADE CONJUNTA E DAS RELAÇÕES INTERAGÊNCIAS NO BRASIL: contribuições das operações Ágata
Authors: Das Chagas Lemos Júnior Francisco , Ferreira da Silva Peterson , Pereira dos Santos Tamiris
Published: July 2024

Desde 2011, o Estado-Maior Conjunto das Forças Armadas (EMCFA), criado em 2010, coordena operações denominadas Ágata, com o objetivo de fortalecer a segurança dos quase 17 mil quilômetros de fronteiras terrestres do Brasil. Tradicionalmente, participam da operação militares da Marinha, do Exército e da Força Aérea, além de agências de outros ministérios, estados e municípios. Nessas operações, as fases de planejamento e de mobilização são realizadas também de forma integrada, articulando Forças Armadas e diversos outros atores. Nessa direção este estudo exploratório tem como pergunta de pesquisa: quais foram as principais contribuições das operações Ágata para o aperfeiçoamento das doutrinas de planejamento e de operações conjuntas e interagências nas Forças Armadas? A hipótese inicial é que as operações Ágata teriam funcionado como um fator educativo, contribuindo para o incremento da mentalidade conjunta (jointness) e das relações interagências nas Forças Armadas, refletindo no nível doutrinário e na otimização do emprego de forças militares. Para tanto, por meio de revisão bibliográfica e documental, serão analisadas as contribuições dessas operações no que se refere a doutrinas de planejamento e de operações conjuntas e interagências, no período compreendido entre 2011 e a realização da Ágata Arco Sul-Sudeste em 2021.
FUSÃO NUCLEAR PARA EXPLORAÇÃO ESPACIAL
Authors: Corrêa Fernanda das Graças
Published: July 2024

O mundo encontra-se atualmente em um novo marco da exploração espacial denominada era Lua-Marte, em que diversos países e empresas públicas e privadas têm-se lançado na exploração espacial, por diversos motivos como: turismo, lançamento de foguetes, mineração, geração de energia e viagens interestelares. Neste estudo, baseado em fontes qualitativas, são apresentadas teorias geopolíticas do domínio do ar que subsidiaram o desenvolvimento de programas espaciais no século XX, é debatido o posicionamento de autores clássicos da física moderna, como Carl Sagan e Stephen Hawking, sobre a nova exploração espacial, são identificadas motivações de diversos Estados e organizações na atual corrida científica e tecnológica espacial, é problematizada a colonização de planetas e de luas que não apresentam condições de habitabilidade semelhantes às da Terra e são detalhados projetos de tecnologias de fusão nuclear controlada em andamento para exploração espacial. O principal objetivo é identificar tecnologias disruptivas, como a de fissão e de fusão nuclear controlada, que assegurem a eficiente exploração espacial na era Lua-Marte.
PROJETO ÁGUAS DA GUANABARA
Authors: Ferreira Jamylle de Almeida , Resende Alberto Toledo , Júnior Glauce Batista , Queiroz Amanda Pimentel Berk de
Published: July 2024

Debater internamente sobre o uso dos recursos no território, em defesa dos interesses nacionais, pode ser considerada uma forma de exercitar a soberania garantida pela Constituição. A preservação dos recursos, do patrimônio natural e a sustentabilidade estão na pauta de toda a sociedade brasileira. Essa preocupação tem se intensificado diante da acelerada degradação do meio ambiente e das mudanças climáticas, como consequência da modernização, da industrialização e do consumo desenfreado, gerando resíduos continuamente. Nesse processo, povos que dependem diretamente do meio ambiente para viver são os mais atingidos, já que suas tradições enfraquecem em detrimento da busca pela sobrevivência, o que contribui para a precarização do seu modo de vida e degradação das respectivas comunidades. Pouco mais de um século depois da criação das primeiras colônias do Brasil pela Marinha, a partir de 1919, a Federação dos Pescadores do Estado do Rio de Janeiro destaca-se no quesito responsabilidade social, com a criação de um projeto de monitoramento de resíduos sólidos, que retira da Baía de Guanabara cerca de 500 toneladas de resíduos sólidos de janeiro/22 até julho/23, complementando a renda dos pescadores associados das colônias Z-8 (Niterói, São Gonçalo e Itaboraí) e Z-9 (Guapimirim, Magé e Caxias). Nada disso seria possível sem o apoio de parceiros, como a Secretaria de Agricultura, pesca e abastecimento do Estado do Rio de Janeiro e as prefeituras municipais de São Gonçalo, Magé e Itaboraí.
AMAZÔNIA BRASILEIRA
Authors: Barbosa Laryssa Lopes de Oliveira , Maia Neto Jacintho
Published: July 2024

A Política de Defesa no Brasil se dá, principalmente, de forma explícita na Política Nacional de Defesa (PND), na Estratégia Nacional de Defesa (END) e no Livro Branco de Defesa Nacional (LBDN), apresentando seus projetos, programas e orientações basilares. Os referidos documentos dão o passo inicial para a elaboração de políticas públicas no contexto da Defesa. Alguns marcos completam essa trajetória, como o primeiro documento de Defesa em 1996, a criação do Ministério da Defesa em 1999, a primeira END em 2008, a Lei Complementar nº 136, de 25 de agosto de 2010, considerada a Lei da Nova Defesa, até a versão atual de 2020 dos documentos de Defesa, os quais se constituem no marco legal para a formulação de políticas públicas nessa área. Nesse contexto, a Amazônia ganha lugar de destaque, tornando-se um desafio para a implementação de políticas públicas, em especial, na área da Defesa. A pergunta de partida que guiou o presente artigo foi: Quais os pressupostos de uma política pública de defesa para a Amazônia brasileira? O objetivo geral do trabalho foi analisar a construção de políticas públicas de defesa do Brasil para a Amazônia
Thinking About Rural Education and Binary Logic
Authors: Paterson Anne , Abarzúa-Silva Loreto , Machfudi Moch. Imam , Henderson Robyn
Published: July 2024

Although definitions of rural vary across educational research projects and from country to country, an enduring theme has been the framing of rural as a disadvantage or problem that sits alongside a view of the urban as normative. In questioning the urban/rural binary and the deficit discourses that are associated with it, the authors present four short data excerpts and their thinking about how they represent rural education in their research. They conclude that the telling of positives stories about rural education is a move towards changing the discourses that circulate.
Strengthening Fintech Security in Uganda: An Analysis of Insider Threats and Effective Risk Management Strategies
Authors: Mackenzie Deborah , Njunwamukama Sam
Published: July 2024

Purpose: The purpose of this study is to analyze security policies and risk management practices for reducing insider threats in the Fintech industry in Uganda. The study aims to classify and identify insider threats, examine how they relate to risk management procedures, and offer practical recommendations for improving Fintech companies’ security measures.
Methodology: The study adopted a descriptive research design, focusing on diverse respondents across various sectors. Data was collected through surveys from 25 respondents, including IT security specialists, accountants, finance officers, and other relevant roles. The sectors represented included Banking and Finance (52%), Security (12%), Information Technology and Telecommunications (8% each), and others such as Agriculture, Civil Society, and Public Service (each 4%). The study employed both qualitative and quantitative data collection methods, with secondary data reviewed from existing literature and case studies. Statistical analysis was conducted using SPSS to interpret the data and identify trends in insider threat occurrences and risk management practices.
Findings: The study revealed that insider threats in Uganda's Fintech sector can manifest in both physical and cyber forms. The predominant risk management practices identified include proactive measures such as robust security policies, access controls utilized by 88% of respondents, security awareness training by 80%, and continuous monitoring by 68%. Incident response and reporting procedures were also critical, ensuring that breaches are swiftly addressed to minimize impact. There was a significant positive correlation (r = .65; p < 0.05) between the frequency of past insider attacks and the regularity of risk assessments, underscoring the importance of regular evaluations in mitigating risks.
Unique Contribution to Theory, Practice and Policy: The study contributes to the theoretical understanding of how local cultural attitudes and regulatory frameworks impact effectiveness of risk management strategies, providing insights that can inform RMF adaptations in similar contexts. For practitioners, it recommends development and implementation of robust security policies, employee training programs, and advanced monitoring systems. Policy-makers are advised to support regulatory frameworks that mandate regular risk assessments and the adoption of best Fintech practices.
O ciclo da Gestão do Conhecimento como apoio ao processo de transferência de tecnologia
Authors: Da Silva Yoiti Kanadani Fabiano , Herrero Martins Menegassi Cláudia , Marangoni Amarante Juliana , De Oliveira Gomes Eveline
Published: July 2024

Considerando o potencial do conhecimento gerado nas instituições de ensino superior (IES) para a criação de projetos tecnológicos inovadores e os desafios inerentes ao processo de transpor a barreira institucional e levar essas tecnologias ao mercado, o presente estudo tem como objetivo propor potenciais contribuições do ciclo da gestão do conhecimento (GC) para o processo de transferência de tecnologias (TT) desenvolvidas no âmbito de uma IES para o mercado. A pesquisa descritiva de natureza qualitativa foi operacionalizada mediante a realização de 10 entrevistas semiestruturadas com egressos do curso Tecnológico de Análise e Desenvolvimento de Sistemas de uma IES paranaense, cujos trabalhos de conclusão de curso consistiam em projetos que visavam transferência de tecnologia ao mercado. Conduzida a análise de conteúdo, foi constatado que algumas práticas de gestão de conhecimento já haviam sido aplicadas, mas que há espaço para melhorias, visto que apenas dois dos dez projetos obtiveram êxito no processo de TT. Destacam-se algumas das principais contribuições potenciais: a) criação de um portal online Vitrine Digital, o qual foi apresentado como proposta de contribuição para IES, e, prontamente, aceito; b) criação da Júnior Consultoria, que irá apoiar os projetos de tecnologias no processo de transferência; e c) Armazenamento digital dos projetos e protótipos para que o conhecimento não se perca.
Quantifying Competitive Supremacy: A Comparative Study of Weed Suppression in Diverse Wheat Varieties
Authors: Thapa Amit , Bhattarai Rajendra Kumar , Rai Binu , Shahi Chobindra Khand , Aryal Akshyama
Published: July 2024

Wheat is one of the three most important cereal crop in Nepal. It has significant nutritional value and serves as a major source of food in this country. Though various improved varieties of wheat have been released over the years, production has not been able to fulfill the demand which necessitate importation. One of the major constraints for this problem is weeds. In order to address this predominant issue, this study has been conducted to unveil the most weed resistant varieties to the surface. Varieties used were Sworgadwari, Munal, Dhawalagiri and WK-1204 in a split plot experimental design. The total number of treatments and replications was 8 and 4, respectively. The plot was categorized by main plot and sub plot. Main plot was weeding and no weeding whereas, sub plot was variety. The total area of experimental plot was 481m2. There were total 32 plots and the area of each plot was (3m*4m) 12 m2. The space between the plots was 0.5m2. The research tool used was Microsoft excel and Gene stat. From the research experiment, Sworgadwari was better in performance and more weed competitive in comparison to other varieties as it excelled in several parameters like height, spike length, grain per spike and biological yield followed by Munal exhibiting superiority over number of tillers in meter square and grain yield. Weeding exhibited high numbers in several parameters in comparison to no weeding practices.
Lexical Nativization: Filipinized Hispanic Words in Select Hiligaynon Visayan Written Discourse
Authors: Tormon Mary Jane F.
Published: July 2024

This linguistic research, Lexical Nativization: Filipinized Hispanic Words in Select Hiligaynon Visayan Written Discourse investigates and determines the phenomenon of lexical nativization in terms of morphology and phonology, in the Philippine languages, specifically Hiligaynon Visayan, from Hispanic words. To further find out the linguistic borrowing phenomenon in Philippine languages which nativized the borrowed Hispanic words, two magazine articles are focused as model textuality for lexical analysis: “Sa Aton Puluy-an: Magsupot sang Kinitaan”, and “Mga Sugilanon ni Mal-am Huana: Si Propesor Bukol,” which are extracted from Hiligaynon Magazine of Western Visayas, and uses Hiligaynon Visayan as their linguistic medium. Fifty-eight (58) Hiligaynon Visayan words are analyzed following Pesirla’s (2019) classification of words: nouns, verbs, and modifiers, utilizing separate descriptive matrices for each. The result of the study reveals that majority of the Hispanic borrowed words in Hiligaynon Visayan are nouns, followed by verbs, and modifiers. It is found out that these words are acculturated through nativization of their orthography that corresponds to nativized phonology. Lexical nativization is further displayed through the adding of native affixes which are dominant in Hiligaynon Visayan verbs. The result of the study may serve as a springboard for further researches involving bigger corpora in both spoken and written discourses in the Hiligaynon Visayan and other Philippine languages, as a resource material to language teachers and language students, and as a reference by the native speakers.
An Ensemble Machine Learning Model to Detect Tax Fraud: Conceptual Framework
Authors: Muchuchuti Kudzanai Charity
Published: July 2024

Most governments throughout the world, especially in developing and underdeveloped countries, depend more on tax revenue to fund public expenditure and investments. In the wake of Covid19, even governments that did not depend largely on tax revenue are forced to do that since their other sources of income were affected by the pandemic as borders were closed and nations were on lockdowns. Research, however, has shown that tax fraud is rampant especially in less developed countries. Traditional methods of detecting tax fraud are costly and they largely depend on the experts’ past experience. This renders them less effective where new mechanisms of tax fraud are involved. In this work I provide a conceptual framework on the use of ensemble machine learning models to detect tax fraud. I use decision trees, support vector machines and logistic regression as the base models. I hypothesize that ensemble methods outperform unsupervised machine learning models and the use of a single algorithm under supervised machine learning models. The outcomes of this research will serve to provide a framework that will help tax authorities to detect tax fraud thereby increasing the revenue collected.
Orientation Training and Performance of Employees in Select County Governments in Nyanza Region in Kenya as Moderated by Knowledge Sharing
Authors: Obuya Wilfred , Chumba Pius , Kirui Joseph
Published: July 2024

County governments in Kenya were constitutionalized in 2010 to ensure resources and services were devolved. However, employee performance in the Nyanza region has been declining despite high investment in orientation and training programs. The purpose of this study was to establish the moderating effect of knowledge sharing on the relationship between orientation training and the performance of employees in Kisii, Migori, Siaya, Homa Bay, and Nyamira County Governments. The study was grounded in human capital theory. A correlation research design was utilized, targeting 389 employees from selected county governments in the Nyanza region. A sample of 199 respondents was selected using a stratified sampling method. Structured questionnaires were used to collect primary data. Both descriptive and inferential statistics were used in the data analysis, while hierarchical multiple linear regression was used to test the moderating effect of knowledge sharing on the relationship between orientation and mentorship training and employee performance in county governments. The results showed that orientation training through induction, benchmarking practices, job rotation, and role and duties awareness played crucial roles in improving employees’ performance in the county governments. Hence, orientation had a positive, significant relationship with employee performance. Additionally, there was a moderating effect of knowledge sharing on the relationship between orientation and employee performance (P=0.000<0.05). Knowledge management contributed to a 3.2% improvement in the relationship between orientation and employee performance (R Square Change =0.032). The study concludes that knowledge-sharing orientation training had a moderating effect on the relationship between orientation and employee performance. The study recommends that county governments enhance orientation training programs for employee development, optimize professional development, develop comprehensive employee orientation programs, and strengthen personal development by investing in knowledge-sharing resources.
Effects of Drug and Substance Abuse on Academic Performance among Secondary School Students, Kauma Subcounty, Kilifii County, Kenya
Authors: Walakisa Ntondwe , Fredrich Charo , Ouko Ong’ang’a
Published: July 2024

Purpose: The study aims at investigating effects of substance abuse in Kauma Sub County of Kilifi County of the Coast Province. The Purpose is of the study is to uncover the effects of substance abuse and its relation to academic performance in Secondary schools in Kauma, with the purpose of recommending how to address the Situation.
Methodology: The study involves Random selection of Schools and random filling of questioners by learners and Teachers. It was pegged on Uri Bronfenbrenner’s’ Ecological Contextual Theory (1979). Which denotes that behavior is controlled by ecological environmental systems that affects positively or negatively the personality of man culminating to the totality of one’s character.
Findings: The research found that the cultural norms of Disco Matanga has greatly contributed to Palm wine (Mnazi), Muguka/ Ghat and Marijuana abuse. Efforts by the Presidency to address the issue and stop the vice has met stiff resistance from locals and politicians for their own motives which were not captured in this research. The research also found that 70% of Secondary school students scored D plus and below in National Examinations.
Unique Contribution to Theory, Policy and Practice: The research recommends collaborative efforts on addressing drug abuse in secondary school students and the use of Faith based organizations , academic institutions, Intercountry – National and NGO  approaches in Guidance and Counselling with emphasis to co-curricular and art therapies to first educate and inform the population on the effects of drug Abuse, the economic strain on both county and national government on rehabilitation and apply the multi sectorial approach to scaffold the emotional, mental, physiological effects on health and academics with subsequent methods to address the issue including further research studies..
Semi-analytical iteration techniques for solving differential equations
Authors: Altaie Huda Omran , Ali Adel Rashed A. , Huisen Reem Waleed
Published: July 2024

The main objective of this work is to use and compare some techniques, namely the variational Iteration method (VIM), Decomposition Method (ADM), Differential Transform Method (DTM), and Temimi and Ansari Method (TAM) for differential equations of the first and second orders that appeared in physics and engineering. Notably, the results indicate that the VIM gives a solution in series form, which converges to an exact solution;. At the same time, DTM is easy to apply but requires transformation, ADM does not need any transformation except the calculation of Adomain polynomials. TAM solved nonlinear problems in much easier iteration steps, which converge to the true solution without applying any assumption. The results obtained converge rapidly to the exact solution.
Fekete-Szego inequalities for higher-order derivatives of multivalent analytic function with application to stealth combat aircraft
Authors: Al-Ameedee Sarah A. , Al-Hakeem Mohammed Baqer Hashim , Alghafil Ali Kadhim Hussein
Published: July 2024

In this paper, we find bounds for the Fekete-Szegö coefficient functional for the P-valent Function with Higher Order Derivatives of a new subclass μqp (h) in the open unit disc, U. One of the most crucial strategic requirements for defense and space applications is reducing an object’s visibility to the electromagnetic spectrum used for interrogation. The current method relies on Radar cross-section (RCS) for detection by adopting optimized physical designs that consider reflections and scattering from various edges and corners.
INDIA AND THE CENTRAL ASIAN FACTOR OF EURASIA’S ENERGY AND TRANSPORT SECTOR RESTRUCTURING
Authors: Grozin A. V.
Published: July 2024

The article analyzes the prerequisites and main directions of India’s possible actions to expand its influence in the Central Asian region. The author assesses the importance of transport and energy projects in Central Eurasia for India, as one of the key consumers of energy resources from Russia and Central Asian states. Another spotlight of this research is the strategy for expansion of Indian-Uzbek cooperation as the most promising support base for the implementation of India’s geopolitical and geo-economic interests in the region.

The ongoing and deepening global geoeconomic and geopolitical transformations are creating a wide field of opportunities for restructuring of the continental energy and transport systems. In these conditions, the Indian leadership is required to take active steps in implementing its foreign policy so as not to remain on the sidelines of large-scale projects for the development of key areas of the continent, including the resource and transit potential of Russia and Central Asia.
Lipofilling asociado a cirugía ortognática para armonización facial
Authors: Contreras Pérez Salvador , Mateo Arias Manuel Jesús , Larios Barandiarán María Eugenia
Published: July 2024

Introducción. La cirugía ortognática puede incorporar procedimientos de cirugía plástica facial, como el lipofilling; una técnica que presenta ventajas y buenos resultados estéticos cuando se asocia con plasma rico en fibrina (PRF). Caso clínico. Paciente con una anomalía dentofacial severa, clase III dentoesquelética, hipoplasia malar y surcos nasogenianos muy pronunciados. Se realiza una cirugía ortognática bimaxilar y lipofilling en surcos nasogenianos con injerto graso autólogo enriquecido con PRF. Durante el seguimiento se realiza ecografía facial, que descarta complicaciones asociadas como la reabsorción del injerto, entre otras. Discusión. La cirugía ortofacial asocia procedimientos de cirugía plástica facial, como el lipofilling, en el mismo acto que la cirugía ortognática. El lipofilling es una técnica sencilla y segura, que aporta buenos resultados estéticos. Las complicaciones son infrecuentes y la principal limitación es la reabsorción del injerto. Tanto la incidencia de posibles complicaciones y reabsorción del injerto disminuyen con el uso concomitante de PRF. Conclusión. El lipofilling asociado a cirugía ortognática es una técnica segura y con resultados duraderos para conseguir una adecuada armonización facial.
Dynamic Interrelation between Aggregated Revenues and Expenditures of Regional-Level Budgets of Federal States: A Time-Frequency Approach to Analysis
Authors: Karaev Alan K. , Gorlova Oksana S. , Ponkratov Vadim V. , Vasyunina Margarita L. , Masterov Andrey I. , Zambaev Hongor N. , Gueva Lolita H.
Published: July 2024

Objective: The article analyzes the dynamic (time-frequency) relationship between aggregate budget expenditures and revenues of the federal constituent entities, considering four competing theoretical hypotheses: “expenditures-revenues”; “revenues-expenditures”; “fiscal synchronization”; and “fiscal neutrality”, over time (2013:12÷2023:03). Method: The study was conducted using wavelet coherence analysis, which made it possible to separate short-term, medium-term and long-term effects in the dynamic dependence of the analyzed variables, and identify the direction and intensity of this relationship. Finding: The research results indicate the existence of all four relationships between aggregated budget revenues and expenditures of the federal constituent entities for various time periods, on different time scales, throughout the entire observation time interval (2013:12÷2023:03). These findings demonstrate that, to a greater extent, the budgets of the federal constituent entities are characterized by the presence of a dynamic relationship between aggregated revenues and expenditures in the following modes: “revenues-expenditures” (when revenues are ahead of expenditures) and “expenditures-revenues” (when expenditures are ahead of revenues). In addition, the time scale and time range of the emergence of the “fiscal synchronization” and “fiscal neutrality” modes in the relationship between aggregated revenues and expenditures of the federal constituent entities are determined. Implication: The results obtained provide a possible explanation for the contradictory results of numerous studies based on traditional methods and empirical observations over different historical periods, since each of these methods only partially explains a particular mode of the dynamic relationship between revenues and expenditures. The theoretical significance of the study lies in the substantiation that continuous wavelet analysis is a powerful tool for studying the nonlinear relationship between revenues and expenditures, since understanding the causalities between revenues and expenditures on various time scales is significant for choosing measures aimed at maintaining the budget sustainability of the federal constituent entities. The practical significance of the research results is determined by the fact that they can be an essential starting point for determining the necessary fiscal policy measures aimed at increasing the budget sustainability of the federal constituent entities.
IMPACTO EN PRODUCCIÓN, VALOR AÑADIDO Y EMPLEOS DE LAS ZONAS FRANCAS EN PANAMÁ
Authors: Valverde Batista Reyes Arturo
Published: July 2024

Siendo parte de la Plataforma de Servicios Internacionales (PSI), se amerita el estudio motivado de las Zonas Francas para conocer el impacto económico en materia de producción, valor añadido bruto y empleos que tiene en el resto de la economía y que a su vez se convierte en el objetivo principal de esta investigación. Se ha desarrollado la medición del impacto económico, como parte de la metodología de las Tablas Input-Output (TIO), que para este caso se requerirán las TIO simétricas de Panamá 45X45 con referencias al año 2018 y con medidas de volúmenes encadenados. Los resultados muestran la importancia de este eje de la PSI, al llegar a la segunda posición del impacto al con relación al PIB en el 2019, por debajo del Centro Bancario Internacional y por encima del Canal de Panamá; ubicándose al 2020 en la tercera actividad con mayor impacto tras la crisis sanitaria que afectó sustancialmente al comercio.
¿CRECIMIENTO ECONÓMICO O RECUPERACIÓN ECONÓMICA EN PANAMÁ? PERIODO
Authors: Corro Márquez José L.
Published: July 2024

En el presente artículo se aborda un análisis histórico de las variables macroeconómicas más importantes de Panamá, tales como el comportamiento de la producción nacional o PIB real, la tasa de desempleo, el empleo informal y la deuda pública Se presentarán datos que corresponden a los años 2015 a 2023, haciendo especial énfasis a los años 2020, 2021, 2022 y 2023, con el fin de demostrar el fenómeno de la recuperación económica vs el crecimiento económico.
Algunos elementos básicos sobre la relación la marginalidad, espacio urbano y capital
Authors: Pinto López Samuel Alberto
Published: July 2024

En este ensayo se introduce el concepto de espacio urbano como construcción social, producto de las relaciones sociales del capital. Ese espacio social intencional que reproduce las complejidades sociales del poder. Estos espacios representan en el mercado las valorizaciones del capital en cuanto a la categoría de análisis: mercancía en sus dimensiones de valor de uso y valor de cambio.
VERDAD Y SUS MEDIACIONES HISTÓRICO – EPISTEMOLÓGICAS COMPLEJAS
Authors: Pupo Pupo Rigoberto
Published: July 2024

El presente artículo es una revisión a las ideas en torno al tema de la verdad, destacando como eterno problema de la filosofía. Resalta la necesidad de comprender las diversas perspectivas de la verdad a partir de sus formas aprehensivas y las mediaciones histórico – epistemológicas complejas. Para ello se realizó una revisión conceptual de las definiciones más notorias que ha tenido dicho concepto en la historia de la filosofía. Se utiliza el método analítico y se exploran las relaciones causales existentes, por estar estrechamente vinculadas a la esencia reflexiva del ser humano, sus necesidades e intereses de todos los tiempos. Se trata de un eterno problema filosófico en la asunción de la realidad y su revelación en tanto tal. Se propone una sistematización crítica del problema, considerando las concepciones de carácter racionalista, empirista, realista, subjetivista, objetivista, fundamentalista, coherencista, fiabilista, escepticista y agnosticista. Se concluye recomendando el abordaje de la pluralidad discursiva en la aprehensión de la verdad, incluyendo el lenguaje tropológico; así también el papel de la praxis como base, fin y criterio de veracidad. Se orienta a profesionales de la educación, posgraduados y estudiantes de pre-grado.
EXPERIENCIA Y RESULTADO DE ABP EN DOCTORADO EN EDUCACIÓN. “ESTRATEGIA INTEGRAL EN LA ENSEÑANZA-APRENDIZAJE MEDIANTE LA EMOCIÓN EN TIEMPOS DE PANDEMIA”
Authors: Almaguer Flores Leticia
Published: July 2024

Se presenta un artículo académico derivado de un proyecto integrador evaluativo que realizaron sus autores como parte de sus estudios de doctorado en la universidad José Martí de Latinoamérica, en Monterrey, México. El proyecto se realizó de acuerdo a la metodología de Aprendizaje Basado en Proyectos (ABP), desde la perspectiva de análisis cualitativo. Se orientó a realizar una propuesta de resolución a dificultades que se presentan en el proceso de enseñanza aprendizaje en tiempos de pandemia, en un modelo educativo híbrido. Se fundamenta teóricamente en el enfoque neuroeducativo y   aprendizaje significativo. Contribuye aportando una propuesta de estrategia integradora basada en las emociones para el estudio de un tema de la asignatura de Química en el nivel de Preparatoria.
NEUROEDUCACIÓN Y APRENDIZAJE SIGNIFICATIVO EN EL ÁREA DE MATEMÁTICAS
Authors: Uentevilla Martínez Inés Estela F
Published: July 2024

El presente estudio trata de exponer una experiencia pedagógica en la que se demuestra la validez de la utilización de la Neuroeducación para el aprendizaje significativo de las matemáticas. Con ello, los análisis y desdoblamientos obtenidos como resultados del estudio se fundamentan y analizan desde el pensamiento complejo, lo que resulta una manera innovadora para este tipo de investigaciones en comparación con lo realizado hasta la fecha. En el diseño investigativo, se programó y se presentó la fundamentación como metodología integradora. En un primer momento fue necesario determinar los factores que estaban afectando el desempeño académico del grupo, así como las consecuencias expresadas en la reprobación de la asignatura, para lo cual se realizó un diagnóstico a partir del estudio de la documentación académica existente. A partir de ello fue posible identificar los temas con mayores dificultades y se diseñó cada paso de la metodología, con el fin de minimizar los obstáculos y alcanzar aprendizajes significativos. Las perspectivas del aprendizaje significativo en relación con los estudios sobre neuroeducación, permiten revalorizar el paradigma de la complejidad en el análisis de procesos asociados a la construcción de saberes.
REFLEXIONES SOBRE EL SUJETO Y SU COMPLEJIDAD. DE LAS POSICIONES PSICODINÁMICAS A LAS TRANSHUMANISTAS. NUEVOS RETOS DISCIPLINARES.
Authors: Acevedo Alemán Jesús
Published: July 2024

Ante un mundo frenético por las nuevas pandemias, y fenómenos complejos globales, entre los principales desafíos para las Ciencias Sociales y sus diferentes disciplinas científicas, y cualquier ámbito incluyendo la educación social, se encuentra en el análisis y reflexión de lo denominado como realidad social, la cual cada vez es más desafiante, dinámica y compleja. Donde el sujeto se expresa en conductas de todo tipo, que pueden ir desde las positivas, hasta las negativas. Siendo estas últimas, el reto de todos los profesionales encaminados al análisis y atención de lo que se reconoce como los problemas, las necesidades sociales e incluso los desafíos educativos. En tal sentido, el propósito del presente texto es el de participar en la reflexión científica y generar propuestas, a partir del análisis de las principales posiciones referenciales que abordan la conducta y personalidad del sujeto, desde las posiciones clásicas psicodinámicas, hasta las más contemporáneas como son las inteligencias múltiples, y los nuevos paradigmas como el transhumanismo, que viene estableciendo toda una reflexión sobre el sujeto biomejorado en la nueva era tecnológica.
Область применения и ограничения различных видов крепи на месторождении
Authors: Судариков А.Е. , Кыдрашов А.Б. , Богжанова Ж.К.
Published: July 2024

Мақалада кен орнын игеруде қолданатын қарнақтық және металлрамалы, құрама бекітпелер мен бекіту кезіндегі шақтылық бақылаулар мен ғылыми зерттеулер қарастырылады. Қарағанды көмір бассейніндегі қолданыстағы бектітпенің тиімділігі мен тазалау жұмыстары әсер ететін аймақтың шектеулері айтылады. Жарықшақтықтың тау жынысының беріктігіне әсерін және тау қысымдарын есептеу кезінде ең басты факторлардың бірі екендігі айқындалған. Қазбалардың төбесіндегі тау жынысының беріктігі иілу деформациясына тұрақтылығы мен беріктілігі негізгі факторлардың бірі болып табылады. Тек қана қарнақ бекітпесі бүкіл қызмет ету мерзімі ішінде олардың тұрақты күйін қамтамасыз етпейтін қазбаларда қарнақтық бекітпесін рамалық бекітпенің әдеттегі түрлерімен бірге қолдану өте тиімді болып табылады.

В статье освещаются шахтные наблюдения и научные исследования применяемых при разработке месторождения анкерной и металлорамной крепи, комбинированных крепи и креплений. При креплении горных выработок в Карагандинском угольном бассейне определены ограничения зон влияния очистных работ. Было обнаружено, что влияние на прочность горных пород трещиноватости и горного давления является одним из наиболее важных факторов при расчетах. Одним из основных факторов является прочность породы в кровле горных выработок, ее устойчивость к изгибным деформациям. Поскольку собственно анкерная крепь и ее элементы не обеспечивают стабильности горных выработок в течение всего срока службы, предложено эффективное решение: использовать анкер вместе с рамной крепью.

The article highlights mine observations and scientific research with anchor and metal frame support, combined support and fasteners used in the development of the field. In the Karaganda coal basin, during the fastening of mine workings, the restrictions of the zone of influence of the treatment works were announced. It was found that the effect of fracturing on rock strength and rock pressure is one of the most important factors in the calculations. One of the main factors is the strength of the rock on the roof of mine workings, its resistance to bending deformations. In mine workings, roof bolts and their elements do not ensure their stability throughout the entire service life; instead, it is very effective to use the anchor together with frame supports.
Control of a complex of equipment during construction of temporary internal dump in deep pits
Authors: Кузьмин С.Л.
Published: July 2024

Анализ современной технологии ведения открытых горных работ на крупных карьерах, многие из которых находятся на этапах доработки, показывает тенденцию постоянного усложнения горнотехнических условий их эксплуатации. Одним из методов решения проблем глубоких карьеров является применение на них технологии временного внутреннего отвалообразования. При данной технологии в период финансового кризиса производится укладка породы во временные внутренние отвалы, а при стабилизации финансовой ситуации данные отвалы вывозятся на поверхность. Для управления работой комплекса разработана компьютерная программа, позволяющая определять время задействования временного внутреннего отвала, время перехода на нормальный режим работы с внешним отвалообразованием и время отработки временного внутреннего отвала в зависимости от изменения цены на поставляемое сырье.

Analysis of modern technology of open pit mining at large open pits, many of which are at the completion stages, shows the constant complication of the mining conditions of their operation. One of the methods for solving the problems of deep open pits is the use of the technology of temporary internal dumping. With this technology, during the financial crisis, rocks are stored in temporary internal dumps. When the financial situation stabilizes, these dumps are taken out. To control the operation of the complex, a computer program has been developed that allows you to determine the moment of using the temporary internal dump, the moment of using the normal operation with external dumping and the time of working out the temporary internal dump, depending on the change in the price of ore.