bluuebunny/crossref_metadata_2025 huggingface dataset:
Discussion and Evaluation of Disney: Does Disney Overvalued under COVID-19?
Authors: Xiong Siyu
Published: October 2022

Disney, like many other international companies, was engulfed by the Corona virus disease (COVID-19). For a substantial portion of 2021, its Theme-park business saw a dramatic fall in revenue and visitor flow rate due to government limitations; the theme parks were shuttered or operated at significantly reduced capacity. Studio Entertainment parts have been rescheduled, shortened, or cancelled in several situations. However, as a result of the epidemic, Disney's revenue has been declining, and the floating share price, as well as some unfavorable headlines, have been a warning flag for investors. More doubts are raised, the most prominent of which being that Disney's value is lower than it was previously and that it is no longer worth investing in. The purpose of this article is to appraise Walt Disney's current worth, especially after the economic crush of pandemic, by different financial methods and give a prediction of its future development.
The Financial Analysis of Disney
Authors: Lyu Cuilin
Published: October 2022

Disney, as the world's biggest diverse entertainment firm, faces both possibilities and difficulties. The article will assess Disney's company state and the influence of the market environment using the 4Ps market analysis approach and the SWTO method. Apply the findings of the research to Disney's projected market development. In the last section of the essay, this part will look at Disney's financial status during the last two years, as well as other data, to determine the company's present operational situation and potential future development trends. In summary, by thoroughly evaluating Disney's data and conditions, this article aids relevant persons in understanding Disney from the standpoint of financial development.
Research on Zoom’s Investment Decisions Based on Multiple Valuations
Authors: Guo Zhihao
Published: October 2022

Due to the globally epidemic disease, the need for online working and studying has been increasing drastically more than ever. As a rising star and a leading company in the online meeting segment of internet industry, Zoom’s stock price has been septupled in merely 18 months. However, with the recovery of covid-19 and resuscitation of offline work, Zoom’s stock price has been fallen continually to only 38% higher than its original price. The valuation of Zoom’s stock price can be a very useful flag for investors who want to invest in this company, since its stock price’s volatility is especially big. Therefore, this research uses multiples valuation method to evaluate whether Zoom’s stock price is over-valued or under-valued or fair. Comparing to Zoom’s actual stock price and enterprise value, all the three valuation methods suggest that Zoom is highly over-valued right now. Therefore, it concludes that Zoom’s stock price will be continually falling in the foreseeable future. It implies that investors should be careful when considering investing in Zoom, since Zoom is not making any material progress in current situation and evaluation results are really negative regarding Zoom’s stock price.
Investment strategy of TSMC based on industry research, financial analysis, and PE valuation
Authors: Li Hanze
Published: October 2022

With the rise of 5G technology, new energy vehicles, IOT and other industries in the last two years, the demand for semiconductor chips has reached a peak, but the slow recovery of wafer fab capacity due to the global economic downturn caused by the impact of the COVID-19 has a very important impact on the current chip supply. This paper conducts a study of the business status of TSMC, the leading semiconductor product company, in three dimensions: industry outlook, financial condition and P/E valuation, and gives data-backed recommendations for future investments. The research in this paper shows that the industry has a broad outlook, good operating status, leading net profit margin in the industry, reasonable investment in technology R&D, and is now in a reasonable valuation range, worthy of continued attention and long-term value investment. This paper provides some help and insight for stockholders and institutions to study the analysis and valuation of the semiconductor product segment track.
The Impact of Leverage and Marginal Expected Shortfall on Systematic Risk -- Based on the Analysis of China's Stock Market
Authors: Wei Hanxiao , Tang Jianrong
Published: October 2022

In recent years, the systemic risks of China's stock market has broken out frequently. Many scholars believe that leverage is an important factor that affects systemic risk. Based on Acharya(2010)，this paper studies the relationship between leverage, Marginal Expected Shortfall and Systemic Expected Shortfall of stocks in China under the background of the global financial crisis in 2008, the COVID-19 epidemic in 2020 and the Federal Reserve's interest rate hike as well as the Russia-Ukraine conflict in 2022 respectively. The results show that: in the global financial crisis in 2008, and under the Russia-Ukraine conflict as well as Federal Reserve's interest rate hike in 2022, stocks with higher leverage and higher Marginal Expectation Shortfall will have greater Systemic Expected Shortfall; However, due to "supply-side reform" and "deleveraging", the effect was not significant under the COVID-19 epidemic in 2020. In addition, the manufacturing industry has performed significant heterogeneity under the two shocks in 2020 and 2022.
Urban contraction in Liaoning Province
Authors: Wang Yidi
Published: October 2022

With the development of social economy, the current changes in the flow of people in the three eastern provinces and the development of cities show the trend of GDP reduction and population loss, which can be called urban contraction. Based on the changes of the population and GDP of 30 cities in Liaoning Province, this paper discriminates the types of urban development, further classifies the shrinking cities, explores the factors that affect their shrinking degree, summarizes different urban types and puts forward corresponding improvement strategies, and finally forecasts the future development and evolution of these cities.
Supply chain risk management based on enterprise performance analysis
Authors: Liu Tingyu
Published: October 2022

In order to reasonably strengthen the risk management of supply chain, the author proposes a method based on enterprise performance analysis. Taking China Mobile and China Unicom as examples, on the basis of analyzing the performance principles of supply chain working capital management, mainly from the two aspects of factors and channels, the working capital management of the two companies is comprehensively analyzed, and the differences in the working capital management performance of the two telecom operators from the perspective of supply chain are deeply analyzed, when conducting business management, it is necessary to pay more attention to the management of working capital, divide working capital from the perspective of supply chain, adopt targeted strategies for working capital management, and conduct scientific analysis of working capital performance to reduce the financial risk of enterprises. The author studies the performance improvement strategy of working capital management based on the perspective of supply chain, in order to improve the economic benefits of enterprises.
Election Strategies of Winning Candidates A Comparative Study of NA 126 (Lahore) and NA 263 (Loralai)
Authors: Ghafoor Abdul
Published: October 2022

This research explores the election strategies of winning candidates of NA 126 Lahore and NA 263 Loralai. Through a comparative study, it is found that different candidates had used different strategies which were suited to the socio-cultural norms of the constituencies and mindset of the voters. The candidates of NA 126 (Lahore) adopted the strategies of “Managing Election’s Day (bringing the voters out of their homes and posting trained polling agents), targeting their opponents, the use of social media, telephone messaging, corner meetings, door to door campaign and strategy of change while the candidates of NA 263 (Loralai) used the strategy of “making electoral alliances”, caste system, nationalism, personal popularity and their background of middle class. The most effective strategy of winning candidates among these strategies, was “managing the polling day at tactical level”. Furthermore, it is noticed that the voters of NA 263 (Loralai) often cast their vote to the candidates who visit to their homes during the election campaign while the voters of NA 126 (Lahore) are the supporters of political parties and more women cast their votes on party lines and political leadership. Besides, the people of NA 263 (Loralai) cast their ballots for personal benefits and nepotism. Thus, the election strategies of winning candidates are different from each other (126 Lahore and 263 Loralai). The candidates of both constituencies adopted different strategies, according to the aspirations of the voters and traits of the region.
The Accuracy Order of Grammatical Morphemes in Pakistani Intermediate Level Students
Authors: Majeed Haleema
Published: October 2022

Grammar is one of the essential aspects of language learning, particularly in second language learning.  There have been various studies conducted to address the grammatical problems students face in writing while learning English as a second language. Therefore, this study explored the accuracy order of the grammatical morphemes in learners of English at an intermediate level.  Specifically, it looked at the accuracy order of five English grammatical morphemes: plural –s, possessive –‘s/ ‘morpheme, regular and irregular past, progressive –ing morpheme, third-person singular s/es.  Further, this study aims to compare the order of acquisition of the grammatical morphemes in male and female students and the overall order of acquisition of five grammatical morphemes in the intermediate level students. The current study is based on the theoretical assumptions provided by Dulay and Burt (1973) and Krashen (1977) for the morpheme order acquisition for L2 contexts. The data was collected through a stratified sampling technique in questionnaires from thirty male and thirty female students of intermediate level from different areas of Muzaffarabad, Azad Kashmir, Pakistan. The study's findings show that the accuracy order for the grammatical morphemes are:  regular and irregular verb, third-person singular morpheme, possessive morpheme, plural morpheme, and progressive morpheme. The results also show that the order of morpheme acquisition in male and female students is different. Females acquire regular and irregular verbs first, and at last, they acquire progressive morpheme, while males acquire regular and irregular verbs first, and at last, they acquire plural morphemes. Moreover, the current research contradicts Dulay and Burt's (1973) and Krashen's (1977) research concerning grammatical morpheme acquisition. In the light of generated results, the current study also suggests a need to adequately designed classroom activities to facilitate the grammatical morpheme acquisition of EFL/ESL learners.
SAÚDE MENTAL E QUALIDADE DE VIDA DE ESTUDANTES DO CURSO DE MEDICINA E SUA RELAÇÃO COM ASPECTOS CURRICULARES
Authors: Aquino Farley Rodrigues , Ferreira Debora Carvalho , Freitas Brunnella Alcântara , Silva Roberto Magalhães
Published: October 2022

O elevado grau de adoecimento mental que acomete estudantes de Medicina e a sua relação com elementos da graduação são fenômenos reconhecidos e demonstrados na literatura. Este estudo propõe-se a apresentar um panorama de saúde mental e qualidade de vida dos discentes de um curso de Medicina de uma instituição pública de educação superior do Brasil e discutir sua relação com aspectos curriculares. Os dados foram coletados por meio da aplicação do Inventário de Qualidade de Vida do Estudante de Medicina (IQVEM) em estudantes do primeiro ao penúltimo ano do curso. Os fatores que demonstraram maior impacto positivo na qualidade de vida do aluno foram possuir boa relação com professores, receber supervisão adequada em atividades práticas e ter reconhecimento dos pacientes, enquanto as de maior impacto negativo estão relacionadas à gestão do tempo e a aspectos pedagógicos. Destacaram-se questões cujo conteúdo afirma que ter mais tempo livre para desempenhar atividades como estudar, praticar esportes, passar tempo com família e amigos, participar de atividades extracurriculares e culturais melhoraria a qualidade de vida. Fatores como aulas ruins e falta de didática de professores estavam entre os de maior impacto negativo. Os resultados corroboram outras pesquisas, de modo que escolas médicas devem enfatizar o desenvolvimento docente e que os novos currículos devem priorizar tempo livre para estudo e atividades extracurriculares. Cabe destacar que diversos desses elementos foram objetos das mudanças curriculares propostas para o curso citado em 2019. Por fim, espera-se que esse estudo auxilie nos processos de adequações curriculares, baseados nas Diretrizes Curriculares Nacionais, dos Cursos de Graduação em Medicina do país.
CLARICE SALETE TRAVERSINI
Authors: Xavier Maria Luisa Merino de Freitas , Wanderer Fernanda
Published: October 2022

Editorial de homenagem à professora titular da Faculdade de Educação (Graduação e Pós-Graduação) da Universidade Federal do Rio Grande do Sul (UFRGS), Dra. Clarice Salete Traversini. O texto foi constituído a partir de seu Memorial,  apresentado durante o Processo Avaliativo para Promoção à Professora Titular da Carreira do Magistério Superior, junto ao Departamento de Ensino e Currículo da Faculdade de Educação da UFRGS, em 2021.
UNIVERSIDADES EMERGENTES NO BRASIL
Authors: Zitkoski Jaime José , Genro Maria Elly Herz , Arenhaldt Rafael
Published: October 2022

O livro Universidades Emergentes no Brasil: olhares e experiências Sul-Sul, publicado no final de 2021, resultado de uma produção coletiva e fruto de um processo de pesquisa compartilhado, é uma espécie de manifesto em defesa da Universidade Pública brasileira. Ao longo de seus textos são afirmados os sentidos e as razões da existência de instituições democráticas na sociedade brasileira. Trata-se de um livro produzido a muitas mãos, cabeças e corações, acalenta o desejo de seguir sonhando e praticando a construção e a constituição cotidiana de uma universidade democrática e democratizadora, uma Universidade Pública, gratuita e socialmente referenciada. A obra vislumbra e acompanha as experiências de quatro universidades brasileiras, criadas no período recente (2003 a 2014), a saber: Universidade Federal da Integração Latino-Americana (UNILA), Universidade Federal da Fronteira Sul (UFFS), Universidade Federal do Sul da Bahia (UFSB) e Universidade Federal do Pampa (UNIPAMPA). A sistematização e organização deste livro dá visibilidade à problemática e a importância das universidades para o desenvolvimento regional, social, político, econômico e cultural junto aos territórios onde elas se enraízam e pertencem.
Character strengths and inner peace
Authors: Chérif Lobna , Niemiec Ryan M. , Wood Valerie
Published: October 2022

This research explored the relationships among inner peace and character strengths, both of which are understood to contribute to wellbeing, using a cross-sectional design. In Study One (N = 25,302), we examined individuals’ perceptions of the strengths most relevant to fostering a sense of inner peace. In Study Two (N = 21,201), we examined relationships among individuals’ scores on the 24 character strengths and serenity and harmony in life. Interestingly, the strengths individuals believed to be important for fostering innerpeace (in Study One) were different from those found to actually correlate with measures of inner peace (in Study Two). Hope was most strongly associated with facets of serenity (inner haven, trust, and acceptance) and harmony in life. Our findings indicate that, hope, zest, and gratitude are likely primary facets of inner peace, with spirituality and forgiveness acting as secondary facets for inner peace. Implications and future directions are discussed.
Ⅰ. 서론 Ⅱ. 국립5‧18민주묘지의 성역화와 납골 및 문화적 공원화에 대한 담론 양상 Ⅲ. 2022년 통합관리운영 정책과 민주묘지로서의 개별성 간 조화를 통한 미래형 발전계획 전망 Ⅳ. 결론
Authors:   The Institute for Democratization Movement Research, Cho Ikyung
Published: October 2022

The May 18 National Democratic Cemetery, after being raised in the status of national cemetery, has been at the center of discourse on the management and operation of the democratic cemetery for about 20 years until 2022 just as providing power to the democratization movement by going through with commemorating the victims of the May 18 uprising in the mid-1980s. This paper presents a future-oriented direction by deriving policy implications by examining the trend of discourse over the past 20 years on the management and operation of this place based on the historical symbolism of the May 18 cemetery as a democratic holy place.
To this end, the reports of the Korea Economic Research Institute (2005) and the Korea Modern and Social Research Institute (2006) are first examined and compared with the latest reports produced in 2021. As a result, it is found that the management and operation of the May 18 cemetery has a history of not fully demonstrating the memorial and educational functions, including the enactment of the National Cemetery Act in 2005 and the government's integrated management and operation policy in 2022. Accordingly, it is argued that a new development plan considering the convenience of visitors is needed to introduce new burial methods such as charnel and natural burial after 2022 and to devise an effective cultural park. In addition to the Memorial Hall, this study expects timely value in suggesting the history of the May 18 cemetery, the geological environment, and the direction of specific education and tourism discussions.
Contextualization of IsiXhosa Language Speech Acts Through Art Practice
Authors: Mpako Nombeko P
Published: October 2022

This article represents an iconographic analysis of a selection of artworks from the author’s recent solo exhibition entitled Obu bubomi bam 8 out of 8: I teach Art, 2021. The selected artworks were titled using isiXhosa language speech acts which complement their visual narratives and expand their iconographic meanings. IsiXhosa is one of South Africa’s indigenous languages and is also the author’s mother tongue. The titles were consciously constructed to contribute to the art activism inherent within the artworks. These artworks do not only tell an authentic life story, they also highlight the importance of language in extending the impact of the visual narratives so that they are accessible to all viewers. This is because for any information and or message to be understood and meaningful to another person it must be conveyed through everyday / vernacular language. Thus, the selected artworks presented in this article were meant to influence and engage the viewers meaningfully as art actionism. The main objective of this article is to unpack these visual metaphors by reinterpreting the essence of their individual titles. The article is also meant to contribute to the contextualization of African indigenous languages as legitimate tools for the dissemination of inclusive and valuable knowledge.
"A Schematic Review of Literature on a Study on Organizational Commitment, Employee Motivation and Job Satisfaction Among Medical Professionals"
Authors: G Priyanka
Published: October 2022

Employees determine an organization's success. Their happiness and commitment boosts effectiveness at both the individual and organizational levels. Job satisfaction is one of the most studied topics in organizational behavior and human resource management. Employees who are satisfied with their jobs are more likely to be productive and committed to their jobs, and a committed employee means a low turnover rate. Because of the globalization of the health sector, there is a lot of employee migration toward better opportunities, overall growth, and satisfied jobs. Health care is a more people-centered service sector that has grown rapidly in recent years. It is critical to ensure hospital employee job satisfaction in order to retain employees and provide effective health care. This paper provides a review of previous research on job satisfaction among hospital employees. The review's goal is to identify gaps and investigate various factors influencing job satisfaction. Based on previous research, it was discovered that, in addition to monetary benefits, other motivating factors such as recognition, autonomy, achievement, and opportunities for growth and development were positively correlated with job satisfaction. It has been concluded that in order to increase organizational commitment of healthcare workers, healthcare administrators should motivate their employees through strategies aimed at improving their job satisfaction and quality of work life.
Dynamics of the Soil Macrofauna Influenced by Improved Fallows With Andropogon gayanus in Hydromorphic Soil at Bondoukuy (Western Burkina Faso)
Authors: YONI Moïse , SEMPORE Aristide Wendyam , DIMOBE Kangbeni
Published: October 2022

In western Burkina Faso, in the Bondoukuy cotton zone, on silty-clay soils, the rarefaction of the perennial grass Andropogon gayanus, characteristic of old fallows, is noticed. This grass is known to restore the structural stability of the soil rather quickly, due to a stimulation of biological activity, while the storage of organic matter in the soil remains slow. The biological aspect has been prospected through the study of invertebrate populations in 3 sites, all of which present 4 situations: 30-year-old fallows, 5-year-old natural fallows, and 5-year-old A. gayanus improved fallows and 10-year-old permanent crop fields.

The results show that invertebrate populations are very diverse. A total of 172 morphotypes were recorded, including 115 species of insects (24 species of social insects), 31 species of Chelicerata, 8 Myriapoda and 5 earthworms. In the fields, earthworms and Diplopoda populations are less important than in old fallows. On the other hand, the fields have the highest species diversity, 50 species on average. The most abundant population is found in natural fallows, with a density of 835 individuals/m² and 43 species represented. Improved fallows with A. gayanus have a lower stand density and species richness than natural fallows (less than 50% and 43 species). In old fallows, stands are stable with a richness limited to 30 species, while earthworms and myriapods have significantly reduced densities.

Soil invertebrate communities thus recover rapidly after crop abandonment and are fully active during the most intense phase of recovery in the first 5 years. Trees do not appear to have a significant effect on the conservation and stimulation of macrofauna except for Coleoptera.

Our results show that the cropping system adopted in the region allows for minimal conservation of soil macrofauna and that the macrofauna recovers rapidly during the fallow. Improved fallows with A. gayanus differ from natural fallows in limiting Termite density, while old fallows and fields are of comparable density.
MTPA- and MSM-based Vibration Transfer of 6-DOF Manipulator for Anchor Drilling
Authors: Liu Youyu , Ma Liteng , Yang Siyang , Yuan Liang , Chen Bo
Published: October 2022

An anchor drilling for a coal mine support system can liberate an operator from heavy work, but will cause serious vibration, which willbe transmitted to the pedestal from the roof bolter along a manipulator. Based on the multi-level transfer path analysis (MTPA) and modal superposition method (MSM), a vibration transfer model for the subsystem composed of the joints of a manipulator with six degrees of freedom (DOF) was established. Moreover, its frequency response function matrix was also built. The 6-DOF excitation of the roof bolter was deduced. The exciting force on the roof bolter transmitted to the pedestal along the 6-DOF manipulator was analysed with a force Jacobian matrix, to identify the external loading on the pedestal. A case in engineering practice shows that the amplitude of each DOF of the pedestal from large to small is as follows: bending vibration (component 1), longitudinal vibration, torsional vibration, bending vibration (component 2), rotational vibration around z-axis, rotational vibration around y-axis. The pedestal is mainly in the form of bending vibration. The theory of vibration transfer along the 6-DOF manipulator for anchor drilling proposed in this article can provide a theoretical foundation for the development of vibration-damping techniques and the design of absorbers.
Workability and Physical Wellbeing Among Chainsaw Operators in Croatia
Authors: Landekić Matija , Šporčić Mario , Bačić Marin , Pandur Zdravko , Bakarić Matija
Published: October 2022

Motor-manual felling and wood processing is a high-risk work process where the chainsaw, in connection to other variables in the working environment, is a key and constant source of risk and danger for forest chainsaw operators. Pursuant to the foregoing, the purpose of this research is to investigate and compare detected musculoskeletal disorder (MSD) symptoms among the chainsaw workers in Croatia according to their employer (state company – Hrvatske šume Ltd. or private forestry contractor) and self-evaluated Workability Index. A combined three-stage research method was used: (a) defining a sample; (b) preparation and administration of questionnaire; and (c) data analysis and elaboration. The Standardized Nordic Questionnaire (SNQ) was used as a medium to detect musculoskeletal disorder symptoms in chainsaw operators and the Workability Index (WAI) questionnaire was used as a medium for workability self-evaluation. The field part of face-to-face data collection was conducted in the first quarter of 2022 with a total of 158 sampled workers interviewed directly at the forest worksite. Descriptive and inferential statistical methods were used to verify and analyze the data. The anatomical area with the highest 12-month period prevalence of MSD symptoms for all chainsaw operators is the low back (70.89%), followed by the shoulders (41.14%), neck (39.87%) and wrist/hands (36.71%). Research results, according to the employer, showed that workers employed by Hrvatske šume Ltd. have a higher prevalence of MSD symptoms in almost all anatomical locations compared to chainsaw operators employed by private forest contractors. Mean WAI Score among all respondents was 34.96 points (max. 49) falling into the rank »moderate«, while the current workability compared with the lifetime best was 7.33 (range 0–10). The results of MSD symptoms confirm the self-estimated higher values related to health problems caused by forestry work and lower WAI Score by workers employed in the state forestry sector compared to workers employed in private forestry sector. The prevalence of MSD symptoms, observed through WAI Score, showed a significantly lower percentage of affirmative responses for all anatomical regions except for shoulders in workers who need to maintain their workability. The obtained results show positive correlation with descriptive indicators, where younger workers with less chainsaw work experience have a lower prevalence of MSD symptoms and better WAI Score. In the discussion and conclusion part of the research in question, the need for development of possible solutions is emphasized. The proposed solutions can be included into educational programs or on-site training related to the MSD risks for professional chainsaw workers to change their behaviour that will reduce occupational risks.
Effect Of Firms Attributes On Non-Performing Loans Of Listed Deposit Money Banks In Nigeria
Authors: Jibril Mohammed
Published: October 2022

This study investigates the effect of firm’s attributes on non-performing loans of listed deposit money banks in Nigeria. Firm attributes was proxied by (firms size, liquidity and capital adequacy) while non-performing loans was proxied by (the ratio of non-performing loans to total loan). 2010-2019 were the period under review. The study adopts the ex-postfacto research design. Annual data used in the study were sourced from the fact books of the Nigerian stock exchange and the financial statement of the banks. Descriptive statistics, correlation matrix and the ordinary least square (OLS) multiple regression techniques were the main statistical tools used in the analysis of data. Additionally, the study conducted hausman test to choose between the fixed and random effect model which will be acceptable. The anticipated income theory was relied on as it provides the most useful theoretical explanation for the study. The result of the regression reveals that, firm size and liquidity has no significant effect of non-performing loan, while capital adequacy has significant effect on non-performing loans. Based on the findings, the study concludes that the CBN should raise capital adequacy ratio from10% since increasing CAR reduces NPLs base on the findings of this study. Banks should also sure up their capital based because it serve as a buffer and it will enables them absorb the challenges that may arise from the volume of non-performing loan they may encounter..
The Influence of Organizational Leadership to Enterprise Risk Management
Authors: Simbulan Lara Rose P. , Laraya Dr. Juliana M.
Published: October 2022

Enterprise Risk Management assists organizations in reducing potential risk; it is a strategic approach to control the risk that the business may face. The main objective of this study was to determine the influence of organizational leadership on the implementation of enterprise risk management in Toms World Philippines. An assessment was conducted to determine the influence of organizational leadership on the implementation of control activities in the organization. The study was based on descriptive research design involving a quantitative approach. Data gathered were processed statistically using the SPSS by the Centro Escolar University Data Processing Center, and presented using the percentage, frequency distribution, mean, standard deviation and Pearson correlation analysis. The overall analysis revealed that the relationship between the extent of the implementation of enterprise risk management control activities and organizational leadership of Toms World Philippines was significant. However, the implementation of enterprise risk management in the organization and organization leadership can be further improved by a thorough application of the policies and procedures in controlling threats to the organization. There is a significant relationship between the organizational leadership in the implementation of enterprise risk management of Toms World Philippines. It recommends that other researchers along the field can look into the conduct of similar studies that would highlight the implementation of Enterprise Risk Management.
Pengaruh Motivasi Kualitas Dan Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Dalam Mengikuti Brevet Pajak Di Moderasi Oleh Motivasi Ekonomi
Authors: Suci Ramadhini Adinda , Chaerunisak Uum Helmina
Published: October 2022

Penelitian ini bertujuan untuk membuktikan pengaruh motivasi kualitas dan pengetahuan perpajakan terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak yang di moderasi oleh motivasi ekonomi. Penelitian ini merupakan penelitian kuantitatif dengan minat mahasiswa akuntansi dalam mengikuti brevet pajak sebagai variabel dependen.

Sampel dari penelitian ini adalah mahasiswa program studi akuntansi angkatan 2018-2021 Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Sampel dipilih dengan metode purposive sampling dengan kriteria tertentu. Total sampel sebanyak 88 mahasiswa yang telah dihitung dengan rumus slovin. Analisis data dilakukan dengan analisis regresi linier berganda dan analisis regresi moderat (MRA) dengan SPSS versi 25.

Hasil penelitian ini menunjukkan motivasi kualitas berpengaruh positif terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak, pengetahuan perpajakan berpengaruh positif terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak, motivasi ekonomi memperkuat pengaruh positif motivasi kualitas terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak, dan motivasi ekonomi memperkuat pengaruh positif pengetahuan perpajakan terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak.

Kata kunci: Motivasi Kualitas, Pengetahuan Perpajakan, Minat Mahasiswa Akuntansi dalam Mengikuti Brevet Pajak, dan Motivasi Ekonomi.
Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance
Authors: Nafhilla Delsa
Published: October 2022

This study  aims to examine the effect of Tax Planning, Profitability, Inventory Intensity on Tax Avoidanc Data were analyzed using SPSS 22. This study uses a sample of manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020 based on criteria established by the author, so that those who meet the criteria. The research technique used multiple linear analysis and analysis of absolute differences. The results show that tax planning, Profitability, inventory intensity have a positive effect on tax  avoidance.
Struktur Modal, Ukuran Perusahaan, Dan Earnings Response Coefficient: Profitabilitas Sebagai Variabel Mediasi
Authors: Tadani Anggi
Published: October 2022

Purpose: This study aims to examine whether capital structure and firm size can affect the earnings response coefficient and is mediated by profitability.
Method: The sample uses manufacturing sector companies listed on the Indonesia Stock Exchange for the last 6 years. Sample selection using pruprosive sampling technique in order to obtain 10 companies. Testing the sample using multiple linear regression analysis and path analysis to test the mediating variable using the SPSS 20 analysis tool.
Finding: The results prove that capital structure has a positive effect on profitability, firm size has a positive effect on profitability, capital structure has a negative effect on the earnings response coefficient (ERC), firm size has a positive effect on the earnings response coefficient (ERC), profitability has a positive effect on the earnings response coefficient ( ERC), Profitability mediates the effect of capital structure on earnings response coefficient (ERC), Profitability mediates the relationship between firm size and earnings response coefficient (ERC).
Novelty: This research has something that has not been done before, and there are comparisons with studies that have been done previously.
Analisa Pengaruh Quality of Work Life dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan
Authors: Giri Muhammad , Kirana Kusuma Chandra , Subiyanto Didik
Published: October 2022

Tujuan: penelitian ini dilakukan untuk mengetahui pengaruh quality of work life (QWL) dan motivasi kerja terhadap kepuasan kerja karyawan pada RSUD Muhammad Zein.
Metode: penelitian ini menggunakan metode penelitian kuantitatif, dengan teknik pengumpulan data melalui penyebaran kusioner dan studi pustaka. Jumlah sampel yang diambil dalam penelitian ini adalah 55 orang karyawan RSUD Muhammad Zein. Uji yang digunakan untuk menguji instrumen penelitian adalah uji vaiditas, realiabilitas, uji asumsi klasik, dan uji hipotesis untuk mengetahui hipotesis diterima atau ditolak.
Hasil dan Kesimpulan: hasil penelitian ini menunjukkan bahwa 1). Quality of work life memberikan pengaruh positif dan signifikan terhadap kepuasan kerja karyawan di RSUD Muhammad Zein. Sehingga semakin bagus quality of work life  yang diberikan maka akan diiringi dengan meningkatnya kepuasan kerja karyawan 2). Motivasi kerja memberikan pengaruh positif dan signifikan terhdap kepuasan kerja karyawan. hal ini membuktikan bahwa dengan memberikan motivasi kerja yang baik maka akan meningkatkan kepuasan kerja karyawan. 3). Quality of work life (QWL) dan motivasi kerja secara simultan memberikan pengaruh positif terhadap kepusan kerja karyawan di RSUD Muhammad Zein. Hal ini menunjukkan jika quality of work life dan motivasi berjalan dengan baik maka akan diiringi dengan naiknya tingkat kepuasan kerja karyawan.
MAXIMUM POWER POINT TRACKING PADA IRADIASI DAN SUHU BERFLUKTUASI BERBASIS FUZZY TYPE-2
Authors: Naafilah Widya Mulya  , Windarko Novie Ayub , Eviningsih Rachma Prilian
Published: October 2022

The potential of solar energy in Indonesia can be utilized as renewable energy and become one of the main alternative energy sources for power generation. The characteristics of solar panels will change depending on radiation levels and temperatures causing the power output of solar panels to fluctuate and become unstable. To reduce oscillations in output power, a study is needed to maximize the output power on solar panels, namely by using the Maximum Power Point Tracking (MPPT) method by using DC - DC circuits in the form of Cuk Converters using fuzzy type 2 controls to get optimal power values on the output.  Test results using MATLAB / SIMULINK showed that in model 1 when irradian conditions 1000W / m2 with a temperature of 25 oC using Fuzzy Type 1 the accuracy obtained is 97.5% and using Fuzzy Type 2 the accuracy obtained is 100.2%. In model 2 when irradian conditions 1000 W / m2 with a temperature condition of 40oC using Fuzzy Type 1 the accuracy obtained is 94.3% and using Fuzzy Type 2 the accuracy obtained is 93.1%.
Rancang Bangun Alat Monitoring Nutrisi Kebun Hidroponik
Authors: Rouhillah  , Inzar Salfikar  , Javid Hamar
Published: October 2022

Hidroponik merupakan cara bercocok tanam yang tidak menggunakan tanah sebagai media tanam, tetapi hanya menggunakan air yang mengandung nutrisi. Pada pertumbuhan tanaman hidroponik dapat dipengaruhi oleh berbagai faktor, salah satunya adalah keterlambatan menambahkan nutrisi air hidropnik. Penelitian ini bertujuan untuk membuat sistem monitoring kadar nutrisi dan ketersediaan air dalam tandon hidroponik. Lalu mikrokontroler akan mengirim data tersebut dengan bantuan ESP8266 ke Firebase yang telah disediakan kemudian data yang di Firebase akan diteruskan ke android dengan teknologi Internet of Thing (IoT). Untuk tanaman yang digunakan adalah sayur selada yang memiliki nilai nutrisi sekitar 560 - 840 dalam satuan part per million (ppm). Hasil pengujian sensor TDS mampu mengukur kadar nutrisi mencapai 850 ppm dan sensor xkc-y25 dapat mendeteksi air dalam tandon penuh atau berkurang. Semua data sensor ini diukur secara realtime, serta dapat dimonitoring melalui android.
Factors Affecting Sexual Relations in Third Trimester Pregnant Women at Batua Health Center Makassar City
Authors: Nur Ismi Wahyuni
Published: October 2022

Sexual intercouse during pregnancy is not just an ordinary but useful activity as a pelvic floor preparation for labor. Health care efforts undertaken to alter the public view of sexual activity during pregnancy is to provide careful and precise service The purpose of this study was to determine the factors that influence sexual relations in pregnant women Trimester III at Puskesmas Batua Kota Makassar Year 2018. Data analysis was performed by Chi-square test. This research use Analytic Survey design with cross sectional Study approach. The sample size in this research is 23 people. Sampling was done using Purposive sampling. This research was conducted at Puskesmas Batua Kota Makassar Year 2018. From result of statistical analysis concluded there is significant influence between pregnant woman's anxiety with sexual relationship where (value p = 0,021), there is significant correlation between physical condition of pregnant woman with intercourse where (p value = 0,006) and there is significant relation between knowledge of pregnant women with intercourse where (p value = 0,005). Therefore, the puskesmas is expected to add information to the public, especially pregnant women about sexual relations of pregnant women trimester III and for pregnant women do not think negatively about pregnancy.
A pediatric patient with a femoral diaphysis fracture occurring after a motorcycle accident
Authors:   Emergency Medicine, Ömer Halisdemir University Medical School Niğde University Research and Education Hospital, Niğde., Dolanbay Turgut , Biçer Kadir Eren ,   Orthopedics and Traumatology Clinic Niğde Ömer Halisdemir University Medical School Niğde University Research and Education Hospital, Niğde., Tekinsoy Ahmet ,   Emergency Medicine Niğde Ömer Halisdemir University Medical School Niğde University Research and Education Hospital, Niğde., Köseoğlu Mübarek ,   Emergency Medicine Niğde Ömer Halisdemir University Medical School Niğde University Research and Education Hospital, Niğde., Hatip Ahmet Yunus ,   Emergency Medicine Niğde Ömer Halisdemir University Medical School Niğde University Research and Education Hospital, Niğde.
Published: October 2022

Introduction: Femoral diaphysis fractures are the second most common fractures influencing the lower extremity in children. They occur after high-energy traumas. Surgical treatment has come into prominence over the last 10 years to enhance patient compliance and early mobilization. Objective: We prepared this study to present an example of trauma which may lead to serious permanent disability in pediatric patients and attract attention to the precautions to be taken on this issue. Case: A five (5)-year-old male patient was evaluated in the emergency department with his older brother after a motorcycle accident. The vital signs of the patient with an isolated femoral trauma were found stable. His hemogram and biochemical values were normal. Orthopedic consultation was requested for the patient with an isolated femoral distal diaphysis fracture. He was hospitalized by an orthopedic consultant physician. He was taken into surgery. Fixation was performed surgically with a plate-screw system. The patient was discharged without complications. Conclusion: Since large bone fractures may occur in pediatric patients after a high-energy trauma such as a motorcycle accident, pediatric patients should be legally prohibited from getting on a motorcycle or getting on a motorcycle without protective equipment.
Needle Tract Recurrence of Renal Cell Carcinoma after Microwave Ablation
Authors:   University of Virginia Health System, Charlottesville, USA., David Tella , Drew Lambert ,   University of Virginia Health System, Charlottesville, USA., n Schenkma ,   University of Virginia Health System, Charlottesville, USA., S Noah ,   University of Virginia Health System, Charlottesville, USA.
Published: October 2022

A 21 years-old male was complaining from; decrease in vision, fever, blurring and inability to open the eyes in the sun. The patient attended the Eye hospital in Gaza where Fundus photo and serological tests were carried out in the eye hospital and Islamic University-Gaza laboratories. The patient complains from blurring and retinochoroditis. The ophthalmological examination revealed hypertensive non-granulomatous panuveitis, retinal vasculitis with focus of retinochoroiditis with lesioned central area suggestive of ocular toxoplasmosis. The serological tests proved that IgG was high in the patient serum and recorded 54.50 while IgM was negative. The fundus photo showed a clear lesion. Ocular toxoplasmosis is present among patients attending Eye hospital. The clinical cases could be detected among patients complaining from retinochoroditis. Ocular toxoplasmosis should be considered, and more investigations are needed.
Analysis and characterization of molybdenum-doped cadmium oxide
Authors: Alvin Luis  , Tadres Mauricio
Published: October 2022

Molybdenum-doped cadmium oxide films were prepared by a spray pyrolysis technique at substrate temperature of 300 °C. The effect of doping on structural, electrical and optical properties were studied. X-ray analysis shows that the undoped CdO films are preferentially oriented along the (111) crystallographic direction. Molybdenum doping concentration increases the films’ packing density and reorients the crystallites along the (200) plane. A minimum resistivity of 4.68 10−4 Q cm with a maxi- mum mobility of 75 cm2 V−1 s−1 is achieved when the CdO film is doped with 0.5 wt.% Mo. The band-gap value is found to increase with doping and reaches a maximum of 2.56 eV for 0.75 wt.% as compared to undoped films of 2.2 eV.
Structural investigations of ZnO nanostructure
Authors: B. D. Kim  , T. Pan. J. G. Kim
Published: October 2022

Undoped and Mn-doped ZnO samples with different percentages of Mn content (1, 5 and 10 at%) were synthesized by a dip coating sol–gel method. We have studied the structural, chemical and optical properties of the samples by using X-ray diffraction (XRD), scanning electron microscopy (SEM) and UV-visible spectroscopy. The XRD spectra show that all the samples are hexagonal wurtzite structures. We note that doping favors c-axis orientation along (002) planes. Up to 5 at% of Mn doping level, the c- axis lattice parameter shifts towards higher values with the increase of manganese content in the films. The expansion of the lattice constant of ZnO–Mn indicates that Mn is really doped into the ZnO. The SEM investigations of all samples revealed that the crystallites are of nanometer size. The sur- face quality of the ZnO–Mn film increases with Mn doping but no significant change of the grain size is observed from SEM images. The transmittance spectra show that the trans parency of all the samples is greater than 85 %. We note, also, that a small doping (1 %) lowered the refractive index while the thickness of the layers and the gap increase. However, on raising the proportion of Mn beyond 5 %, practically the same values of index and gap as pure ZnO are found.
Productivity of zero-till wheat (Triticum aestivum) under different establishment methods, seed rate and weed control
Authors: BARUA MOUMITA , KAUR TARUNDEEP , BHULLAR MAKHAN S , GILL JASVIR SINGH
Published: October 2022

Field experiment was planned to investigate the integration of establishment methods, variable seed rates and weed control in zero-till wheat (Triticum aestivum L.). The experiment was conducted in split-plot design with four replications. Treatments consisted of two establishment methods, i.e. zero till wheat with residue, viz. ZT+R (6 t/ha) and zero till wheat without residue, viz. ZT-R (0 t/ha), two levels of wheat seed rate (100 kg/ha (recommended) and 150 kg/ha) and four levels of weed control (weedy check, weed free, clodinafop + metribuzin 275 g/ha (recommended) and clodinafop + metribuzin 206.3 g/ha). The results revealed that clodinafop + metribuzin 275 g/ha in ZT + R had significantly lower P. minor biomass (25-27%) than ZT-R; however 16 and 14%biomass of broadleaved weeds were recordedat 90 days after sowing. Interaction effect revealed that in 2017-18, under weedy check, ZT+R had lower weed biomass and gave 14.9% higher grain yield than ZT-R; however in 2016-17, both ZT+R and ZT-R methods recorded almost similar yield. Integrated use of clodinafop+metribuzin 275 g/ha in zero till wheat sown in paddy residues gave the highest wheat grain yield (5465-5531 kg/ha) which was similar to weed free.
Morphological characterization and epidemiological studies of summer squash (Cucurbita pepo) powdery mildew
Authors: BHARMERA POOJA , GUPTA S K , PARSAD DURGA , SHARMA MONICA
Published: October 2022

Samples of powdery mildew of summer squash (Cucurbita pepo L.) collected from Solan, Shimla, Hamirpur and Kinnaur districts of Himachal Pradesh during 2017-18 revealed the presence of anamorphs, whereas the cool and dry temperate region of district Kinnaur showed the occurrence of both teleomorphic and anamorphic stages of powdery mildew on summer squash. Present studies constitute the first report of cleistothecial occurrence on summer squash under Indian conditions. Based on anamorphic characters like ellipsoidal conidia, presence of fibrosin bodies and germinating conidia produced both simple and forked germ tubes without appressorium and teleomorphic characters like cleistothecia with myceloid appendages, single ascus with eight ascospores the associated pathogen was identified as Sphaerotheca fuliginea (Schlecht.) Pollaci. Maximum conidial germination was observed at 25° temperature and 100% relative humidity. The development of powdery mildew disease was significantly favored at moderate temperature coupled with high relative humidity and cumulative rainfall.