bluuebunny/crossref_metadata_2025 huggingface dataset:
Spirituality in social work – a walk through the “minefield”
Authors: Kamiński Tadeusz
Published: August 2024

The aim of this article is to provoke a discussion among Polish theorists and practitioners about spirituality in social work. It is not just about justifying the necessity of incorporating this aspect into work with clients. More importantly, it highlights the difficulties associated with this issue. Based on selected publications, mainly in English and German, the article discusses the problems arising from equating spirituality with religion/religiosity and including everything related to non-material, elusive, and incomprehensible aspects of human life under the category of spirituality. An important element is also drawing attention to the dangers and abuses that can be associated with both religious and non-religious spirituality. Despite these difficulties, the author maintains that social work practice cannot ignore the positive potential of spirituality in working with clients. During professional training and at every stage of professional practice, social workers should rid themselves of prejudices against religion and spirituality and maintain a healthy distance from radical scientism. This approach will enable them to better meet the needs of their clients.
Why do we need to re-institutionalise social work?
Authors: Kaszyński Hubert , Ornacka Katarzyna
Published: August 2024

The article contains arguments for the re-institutionalisation of social work in Poland, pointing out the consequences of: (1) including representatives of semi-professionals in social welfare system, (2) overload of public education employees, (3) poor mental health situation of children and adolescents, (4) the COVID pandemic-19 and mass migration from Ukraine for social welfare organisation, (5) implementation of deinstitutionalisation policy and (6) demographic and health changes of Polish society.
Social worker as an implementer of solutions introduced by lex Kamilek
Authors: Zozula Jolanta
Published: August 2024

The Act of July 28, 2023 amending the Act – Family and Guardianship Code and certain other acts (Journal of Laws 2023, item 1606), in force since February 15, 2024, introduced new solutions aimed at increasing the protection of minors against harm. The changes covered several legal acts and apply to all institutions whose activities are related to the care of children, their education, upbringing, developing their interests or providing them with support. One of the entities performing tasks for a family raising a child is a social worker. Some of the legal solutions introduced by so called lex Kamilek are reflected in his daily work. First of all, as part of the procedure for ensuring protection for a child in the event of a threat to his life or health in connection with domestic violence, a social worker will be obliged, together with a police officer and a doctor, paramedic or nurse, to complete a questionnaire assessing the risk of threat to the child's life or health. Moreover, in the case of employment in institutions dealing with child care, the person must be verified in terms of information from the Register with limited access or in the Register of persons in relation to whom the State Commission for Counteracting the Sexual Exploitation of Minors under 15 years of age has issued a decision on entry in the Register and the National Criminal Register. It is also obliged to implement standards for the protection of minors.As an employee of a specific institution, he or she may be obliged to provide the Team of Experts for the Analysis of Events as a result of which a minor died or suffered serious bodily injury, certain information and documents without the obligation to maintain professional secrecy.
Suspension of the limitation period due to notification ofthe legal successor about the initiation of proceedings ina case concerning a tax crime or tax off ense
Authors: Tetłak Karolina
Published: August 2024

The article discusses the controversies related to Article 70 6 point 1 of the Tax Ordinance Act of August 29,1997, which provides for the suspension of the limitation period for tax liabilities in the event of initiating proceedingsfor a tax crime or tax offense. Referring to the controversies previously discussed in doctrine and case law,concerning the lack of a requirement to notify the taxpayer about the initiation of proceedings and subsequentlythe instrumental use of tax crime proceedings to suspend the limitation period for tax liabilities, the article raisesthe question of the effectiveness of suspending the limitation period due to notifying the taxpayer’s legal successor.The practice of initiating proceedings against the legal successors of the taxpayer after the cessation of itslegal existence or transformation of its legal form applies, for example, to situations where a company, againstwhich tax authorities have initiated a control or tax proceedings, undergoes a division through acquisition. Adoptingthe primacy of the literal interpretation of Article 70 6 point 1 of the Tax Ordinance, it should be consideredthat the suspension of the limitation period due to notification of the legal successor is ineffective. On the otherhand, applying a purposive interpretation allows preventing practices of avoiding tax liability by taxpayers undergoingreorganization.
Wyznaczanie smukłości płaszczy zbiorników stalowychz wykorzystaniem analiz MNA i LBA
Authors: Słowiński Kamil , Piekarczyk Marek
Published: August 2024

W artykule omówiono kwestię interpretacji rezultatówanalizy fizycznie nieliniowej (MNA) w zastosowaniu do ocenysmukłości względnej powłok w ramach weryfikacji statecznościpłaszczy zbiorników otwartych przy użyciu metody obliczeniowejMNA/LBA. Wykazano, że wskaźniki nośności plastycznej wyznaczonez analizy MNA, w oparciu o zapisy normy PN-EN 1993-1-6, mogłybyć bezpiecznie zastosowane do oceny smukłości względnejjedynie części analizowanych zbiorników. Dowiedziono przy tym,że wystarczająco dokładne było oszacowanie wartości tych wskaźnikówna podstawie rezultatów analizy liniowej (LA).
Praktisk nyttig om klinisk utbrenthet
Authors: Rø Karin Isaksson
Published: August 2024

.
Capítulo 11 - Tratamento do câncer de mama metastático HER-2 positivo
Authors: Morelle Alessandra , Azeredo Andressa Cardoso de
Published: August 2024

O câncer de mama é diagnosticado como doença em fase metastática em até 5% dos casos em países desenvolvidos, sendo que quase um terço dos casos iniciais da doença desenvolverá doença à distância.
Capítulo 2 - Principais drogas no tratamento do câncer de mama
Authors: Gonçalves Aline , Bretas Gustavo , Pires Ana Carolina
Published: August 2024

O tratamento farmacológico do câncer de mama evoluiu ao longo dos últimos 50 anos.
Capítulo 24 - Princípios básicos da Oncologia Mamária de Precisão
Authors: Brant Rafael , Ribeiro-Santos Pedro , Nogueira-Rodrigues Angélica
Published: August 2024

Avanços científicos e tecnológicos vêm acontecendo de maneira acelerada na Oncologia Clínica e, consequentemente, a especialidade passa por uma revolução, sendo a Oncologia Mamária um dos propulsores desse cenário.
Capítulo 9 - Tratamento sistêmico adjuvante do câncer de mama triplo-negativo
Authors: Giannecchini Giovanna Vieira , Arenhardt Martina Parenza , Melo Andréia Cristina de
Published: August 2024

Para pacientes com câncer de mama triplo-negativo (CMTN) e que não receberam terapia neoadjuvante, quimioterapia adjuvante baseada em antraciclina e taxano está indicada para tumores maiores que 1cm.
Effect of certain physical and chemical factors on the development of biofilms in Lactobacillus plantarum
Authors: Maryam Laith Khalil  , Tariq Zaid Ibrahim
Published: August 2024

Lactobacillus plantarum is known to produce biofilms and planktonic cells. It has the ability to grow in MRS broth on inert surfaces. This study aimed to examine the ability of L. plantarum to generate biofilms and planktonic cells under diverse environmental conditions. The study also included the effect of temperature and pH changes on the growth of biofilms. In addition, the study investigated the effect of different sugars added to the MRS medium on biofilm formation. The results confirmed that the optimal temperature for biofilm growth is 37°C, and that the best pH 8. It was noted that the use of  MacConkey's medium hinders bacterial growth.. Conversely, the addition of sugars to media environments significantly enhances biofilm formation, with biofilm production increasing alongside concentrations of glucose, sucrose, fructose, maltose and starch. The production of biofilms by L. plantarum holds importance for food processing and preservation, and presents diverse potential medical applications.
Seasonal Activity and Sensitivity of Some Tomato Cultivars to Tetranychus urticae Koch.
Authors: Mustafa Abdulaziz Alwan , Taha Al Mallah Nabil Mustafa
Published: August 2024

The results of the current study showed that the first appearance of Tetranychus urticae on the leaves of tomato plants in the field was on 7/14/2020 and that the highest average number of mites was on 17/8/2020 (371.78) individuals/10 leaves, while the lowest average for these numbers was recorded on 5 /10 (23.19 individuals), and the highest average of these numbers was on the Nabaa variety (240.05 individuals), while the lowest average of these numbers was recorded on the local variety (102.26 individuals). The correlation was positive and significant between the number of mites and the average weekly temperature (0.750) * and significant negative (0.685 * -) with the relative humidity. The lowest mean of infestation was on the tomato cultivars Sandra (69.97%) and GS (63.05%). Based on the criteria of % of infested leaves and mite population density, the tomato cultivars GS and local were the least sensitive to infection, respectively. The correlation values were insignificantly negative between  of the affected leaves and the content of these leaves of proteins (-0.262), carbohydrates      (-0.476) and flavonoids (-0.221), while it was significant positive with phenols (0.751) and insignificantly positive with alkaloids (0.432).
The Influence of Instagram Social Media and Product Innovation on Consumer Purchasing Decisions at Double Egg Coffee Medan
Authors: Habibah Nurul , Syahreza Dina , Utami Nabila , Simanjuntak Tesya , Fiolin Fuji , Geopani Noprin
Published: August 2024

This study aims to determine whether there is an influence of Instagram social media and product innovation on consumer purchasing decisions at double egg coffee Medan. This study uses quantitative methods with sample collection techniques using purposive sampling techniques, with a total sample of 116 people who have visited double egg coffee. The data collection technique in this study was carried out by distributing questionnaires whose measurements were on a Likert scale and statistically processed using multiple linear regression analysis which tested the hypothesis with the F test, T test, and the coefficient of determination, before which the data had been tested using validity tests, reliability tests and classical assumption tests. Data management using the SPSS 26 for windows programme. Partially, Instagram social media and product innovation have a positive and significant effect on consumer purchasing decisions at double egg coffee jln. Selamat ketaren no 49-51 mmtc complex (unimed intersection), medan, indonesia 20223.Based on the results of the study, it shows that the social media variables Instagram and product innovation simultaneously influence purchasing decisions. This can be seen from the results of the hypothesis test carried out with the results of the fcount> ftabel value 163.893> 3.07 and the significance value is 0.000 <0.05. The determination coefficient test shows a value of 0.744, which means that social media instagram and product innovation affect purchasing decisions by 74.4% while the rest is influenced by other variables.
The Influence of E-Commerce Features on Purchasing Decisions (Case Study on Management Department Students, Faculty of Economics, State University of Medan)
Authors: Manik Enjelia , Wahyuni Futri , Manurung Grace Silvia , Khaira Imamul , Siregar Zulkarnain
Published: August 2024

This research was conducted with the aim of finding out how much influence e-commerce has on purchasing decisions among students majoring in management at the Faculty of Economics, Medan State University. The method used in this research is a quantitative method, with data analysis techniques using simple linear regression analysis. The data used is a questionnaire. The research results show that E-commerce features partially have a significant effect on purchasing decisions. Hypothesis testing shows that there is an influence of e-commerce on purchasing decisions among students majoring in management, Faculty of Economics, Medan State University. The value of the equation Y = 8.940(?) +0.686 (X) + e. The coefficient of determination R Square value of 0.162 means that e-commerce features influence purchasing decisions by 16.2%, while the remaining 83.8% is influenced by other factors.
The Influence of the Work Environment on the Work Productivity of Production Department Employees in the Kesu Cheese Business
Authors: Harahap Lokot Muda , Sherlinda Azzahra , Manurung Johanes Adrian , Rumahorbo Jonathan , Nirwani Sekar , Prasetyo Yogi Damanik
Published: August 2024

This research aims to determine the influence of the work environment on the work productivity of employees in the production department at the Kesu Cheese business. The sample for this research was 30 respondents who were all production employees. The data collection methods used were interviews, documentation and observation. The data analysis techniques used are descriptive statistical analysis, simple linear regression analysis, coefficient of determination analysis, and t test. The research results show that the work environment has a positive effect on employee work productivity. This is based on the results of multiple linear regression analysis which shows a significance value of 0.000 < 0.05.
NGHIÊN CỨU MỘT SỐ ĐẶC ĐIỂM VIÊM MŨI XOANG DO NẤM Ở NGƯỜI LỚN TẠI BỆNH VIỆN QUÂN Y 103
Authors: Quản Thành Nam , Nghiêm Đức Thuận , Nguyễn Phi Long , Nguyễn Đình Hồng Phúc , Trần Hồng Thu
Published: August 2024

Mục tiêu: Mô tả một số đặc điểm lâm sàng, cận lâm sàng bệnh viêm mũi xoang do nấm ở người lớn. Phương pháp nghiên cứu: Nghiên cứu tiến cứu, mô tả từng trường hợp trên 41 bệnh nhân (BN) được chẩn đoán viêm mũi xoang do nấm tại Bệnh viện Quân y 103 từ tháng 10/2022 - 4/2024. Kết quả: Tuổi trung bình là 60,34 ± 13,78, tỷ lệ nam nữ là tương đương nhau. Triệu chứng cơ năng thường gặp nhất là ngạt tắc mũi (82,9%), chảy dịch mũi (80,5%); mủ chảy ra từ ngách mũi giữa chiếm 82,9%. Trên phim cắt lớp vi tính (CLVT) chủ yếu thấy mờ xoang hàm 1 bên (78%); hình ảnh tăng tỷ trọng (vôi hóa) giữa đám mờ đồng nhất trong xoang chiếm 95,1%. Tỷ lệ dương tính khi soi tươi chiếm 22%; nuôi cấy nấm dương tính là 27%. 100% là loài Aspergillus. Kết quả giải phẫu bệnh, 95,1% là sợi nấm, không thấy trường hợp nào nấm xâm lấn tổ chức. Kết luận: Viêm mũi xoang mạn tính do nấm cơ bản vẫn có những triệu chứng chung của BN viêm mũi xoang mạn tính. Nội soi thấy mủ chảy ra ở ngách mũi giữa là chủ yếu, trên CLVT chủ yếu là hình ảnh tăng tỷ trọng. Loại nấm hay gặp là Aspergillus, mô bệnh học không thấy có sự xâm lấn niêm mạc xoang.
The Influence of Conservation Education on Pro-wildlife Sustainability Behaviour at the Eco-centric Zone of Budongo Central Forest Reserve in Buliisa District, Uganda
Authors: Walwambe Douglas , Barakagira Alex
Published: August 2024

Human-wildlife coexistence has become increasingly pressing in sub-Saharan Africa, especially Uganda, highlighting the need for an effective conservation education programme. The relationship between Conservation education and Human-wildlife coexistence in Uganda remains an open question. Therefore, this study aimed to assess the influence of conservation education on pro-wildlife sustainability behaviour at the eco-centric zone of Budongo Central Forest Reserve (CFR) in Uganda. Two specific objectives guided the research which include to: document the existing conservation education programs involved in enhancing human-wildlife coexistence around Budongo CFR; and to determine the influence of conservation education programs towards enhancing human-wildlife coexistence around Budongo CFR. The study employed a descriptive survey design where mixed-methods approach, including quantitative and qualitative surveys were carried out. Key informant interviews were carried out to elicit information from some community leaders and teachers. In addition, field observations were done to gauge the success of these programs towards fostering human-wildlife co-existence. The study revealed various conservation education programs in place, including environmental education in schools, community outreach programs, ecotourism, sustainable agriculture, and forest restoration. Notably, conservation education in schools played a significant role, contributing 59.1% to the variance in human-wildlife co-existence. A Pearson Correlation Coefficient analysis indicated a strong positive significant relationship between conservation education programs and improvements in human-wildlife co-existence (r=0.973, Sig=0.000). The findings showed that well-designed conservation education programs have the potential to enhance community awareness, reduce conflict incidents, and encourage sustainable co-habitation practices. However, challenges such as cultural nuances and resource limitations pose significant hurdles to program effectiveness. In conclusion, this research demonstrates the effectiveness of conservation education programs in enhancing human-wildlife coexistence around Budongo CFR. These programs have not only increased knowledge and positive attitudes but also fostered local capacity to conservation. There should be a continued investment in these programs by the government, NGOs, CBOs, and industry experts aimed at promoting sustainable coexistence and conservation in the Budongo CFR and similar areas in the country.
The Renovationist Local Council of 1925 (based on the material of the journal "Bulletin of the Holy Synod of Russian Orthodox Church")
Authors:   Saratov Orthodox Theological Seminary, Krasnoshchekov Kirill ,   Saratov State University, Dolin Anton ,   Saratov Orthodox Theological Seminary,   Saratov State University
Published: August 2024

This article deals with the problem of information coverage of the Renovationist Local Councils on the pages of the (Renovationist) journal "Bulletin of the Holy Synod of OrthodoX Churches of the USSR". Thus, the article is mainly of a source-based nature. However, the background of the restoration of the conciliar administration of the Russian Church, the problems associated with determining the nature of the local council, i.e., its powers and composition were also considered. In addition, we have highlighted the issue of reception of the institution of a local council within the framework of the Renovationist schism, whose leaders tried to give the schism a legitimate character by holding two local councils in 1923 and 1925. The appeal to the materials of the "Bulletin" allowed us to compare the goals and objectives set by the Renovationist leadership before the Third All-Russian (second Renovationist) Local Council of 1925 and its actual results.
Deification as the meaning of life
Authors:   Saratov State University, Orlov Mikhail , Maslov Dmitry ,   Saratov Orthodox Theological Seminary
Published: August 2024

In the worldview system of any person, the question of the meaning of life is central. However, if for a non-Christian the truth that makes sense of life is something unknown and therefore the movement towards it comes from somewhere from the periphery, then in the worldview system of Christians the meaning-forming truth, which is Christ, is known from the beginning and therefore the ways of understanding the world around us and oneself in it is radically opposite — the entire value range of a person, starting from this Truth, is rethought in the light of the Christian faith79. It causes value-based changes in the nature of the very topology of the world — Christ becomes the dwelling, clothing and food of a Christian. Such a metamorphosis is also possible due to the difference in the specifics of the path to comprehend the meaning of life. For a Christian, this is not just a process of rational and empirical knowledge, but what in Eastern Christianity, from the first centuries of its existence, was called deification — the acquisition by man of Divine properties through communion with the nature of God by grace. Deification covers all aspects of Christian doctrine — dogmatics, soteriology, ecclesiology, asceticism, etc., all spheres of Christian life — personal, family, civil, etc. All this is possible, since deification for a person is ontologically conditioned — the first man, Adam, was called to it as his own appointment. Now that the second Adam, Christ, has restored the fallen nature of man, to be called to deification means to be first of all Christians. The purpose of this article is to trace the ontological connection between the ideological category “meaning of life” and deification, as well as to reveal the essence of deification and the features of its acquisition.
"Sermon on Law and Grace": Analyzing the Christology of the Literary Monument
Authors:   Saratov Orthodox Theological Seminary, Pastukhov Maxim
Published: August 2024

This article is a theological analysis of the work "Word on Law and Grace" through the prism of the Christology of the OrthodoX Church. The Old Russian monument was created in the context of St. Hilarion of Kiev’s activity in catechizing believers and conveying the fundamentals of Christian doctrine through poetic and rhetorical forms. The author attaches importance to Christology as a central element in understanding the historical process. St. Hilarion also enters into a polemic with heterodoX views. He emphasizes the divine-human nature of the Savior and the role of oikonomia in the process of human history, which are the key themes in his theological reflections and arguments. In addition, the author builds a coherent argumentation around New Testament subjects, establishing a connection with the prophecies of the Old Testament and the historical event of the Baptism of Rus’. On the one hand, the saint succeeded in creating an original concept of the divine election of the Russian people with an appeal to the text of Holy Scripture, and on the other hand, he succeeded in conveying the foundations of OrthodoX Christology to the believers of the Russian Church.
Religious Upbringing of Youth: Social Aspects
Authors:   Minsk Theological Academy named after St. Cyril, Bishop of Turov, Shatalov Sergei
Published: August 2024

Addressing the topic of religious upbringing of youth today is very relevant, since religion is one of the social institutions that plays a significant role in the spiritual and moral education of the younger generation in our country. The specificity of the current situation among young people is the presence of a large number of baptized young people, but not churchgoers, so working with young people in the field of religious upbringing is more pressing than ever. The article reveals the concept of religious upbringing, understood as the unity of content, forms and methods of transmitting the cultural religious experience of a person’s conversion to God and communication with the Creator, and highlights the purpose of OrthodoX religious upbringing and its structure. The implementation of religious upbringing should be carried out on two levels, since it is based on two types of laws. The first of them was received by people from God, the second one is determined in accordance with the social structure of human society. Therefore, one of these planes is of a spiritual and mystical nature, the second one is endowed with a rational essence. The relationship between religious upbringing and the process of human socialization has been clarified. The views of modern youth on religious upbringing are revealed, the features of spiritual values that prevail among young people and have a negative impact on the development of personality are clarified. The author reveals the priority forms and directions of work with young people within the Russian OrthodoX Church, focuses on the significant role in the religious upbringing of young people played by OrthodoX youth organizations and associations created on the initiative of both the Russian OrthodoX Church and the youth themselves, and clarifies the features of work on religious upbringing in secondary vocational institutions. The problems that arise in the process of the religious upbringing of young people are also identified.
Pengaruh Penerapan Konsep Good Corporate Governance Dan Penerapan Sistem Informasi Akuntansi Pada Persepsi Kinerja Keuangan (Studi Kasus Pada LPD di Kecamatan Karangasem)
Authors: Pebrianti Ni Ketut Enji , Anggara I Wayan Gde Wahyu Purna
Published: August 2024

Financial performance is a tool used by company to measure its ability in the field of financial management. An organization or institution that has good financial performance will increase trust people who have an interest in the institution or commonly referred as stakeholders, to invest their capital. So the financial performance of an institution must be maintained so that it remains good. This study purpose to know the effect of application concept of good corporate governance and application of accounting information systems on perceptions financial performance. This research at the Lembaga Perkreditan Desa (LPD) in Karangasem District. The method of determining the sample is purposive sampling method with non-probability sampling technique. The method of collection data using questionnaire with 5-point Likert scale by visiting directly Lembaga Perkreditan Desa (LPD). The data analysis technique used was Statistical Package for Social Science (SPSS) 26 for Windows program. The results of this study indicate that the application of the concept of good corporate governance and the application of accounting information systems have a significant positive effect on the perception of financial performance in case studies at Lembaga Perkreditan Desa ( LPD) in Karangasem District. This means that when  the application of the concept of good corporate governance and the application of accounting information systems is beter, so the financial performance of the LPD will be better too. The implications of this research are expected to be able provide benefits and an overview of the importance of applying the concept of good corporate governance and implementing accounting information systems for an LPD in improving its financial performance.
Mengoptimalkan Efektivitas Komunikasi Bisnis Internal Dan Eksternal Untuk Peningkatan Kinerja Organisasi
Authors: Suri Dian Mei , Ritonga Nurul Amelia Pratiwi , Anandani Thalia , Suhairi Suhairi
Published: August 2024

Effective business communication is an important key in achieving strategic goals and has a role to improve organizational performance. This journal aims to analyze the importance of effective business communication, both internally and externally. This journal discusses the meaning of internal and external business communication, challenges in internal and external business communication that may be faced by organizations during the process of implementing effective business communication, the impact of ineffective business communication on the organization, this aims to increase awareness for the organization to understand how important effective business communication is, and the last is the recommended strategy to deal with challenges and obstacles that may occur during the process of implementing effective business communication.
PERTUMBUHAN EKONOMI MEMODERASI HUBUNGAN PENDAPATAN DAERAH DAN DANA ALOKASI TERHADAP BELANJA MODAL
Authors: Setyowati Lilis
Published: August 2024

This study aims to determine the effect of regional original income, general allocation funds, and special allocation funds on capital expenditures with economic growth as a moderating variable in Central Java Province for the 2019 - 2021 period. Capital expenditure is a regional budget expenditure used to purchase assets or develop assets. whose useful life is more than one accounting period. The analytical method in this study is Moderated Regression Analysis (MRA) using data from 2019 - 2021. The analytical techniques used are statistical tests, classical assumption tests, coefficients of determination, and moderate regression analysis. The results of the study show that local revenue and general allocation funds have an effect on capital expenditures, while special allocation funds have no effect on capital expenditures. Economic growth can moderate the effect of general allocation funds and special allocation funds on capital expenditures, while economic growth cannot moderate the effect of local revenue on capital expenditures.
Analisis Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Produk Gadai Kca Pada PT. Pegadaian Upc. Cibadak
Authors: Suprianti Miranti , Martaseli Evi , Eriswanto Elan
Published: August 2024

This study aims to explain the application of sales accounting information system and accounting information system for cash receipts of KCA pawn products at PT. Pawnshops and identify the obstacles faced in the use of the accounting information system used. The object of research in this study is the sales Accounting Information System (SIA) and the Cash Receipt Accounting Information System for KCA pawn products. The data used is descriptive from primary and secondary data sources. The research method used is a qualitative research method with a descriptive approach with interview, observation, and documentation data collection methods. The results of the data that have been obtained are then analyzed using data analysis techniques before in the field and data analysis during and after in the field, namely data reduction, data presentation, and conclusions. The results of this study show that the sales and cash receipt accounting information system used by PT. Pegadaian (Persero) UPC Cibadak has been implemented well and in accordance with the company's SOP. Then the identified obstacles also have their own solutions.
Analisis Modal Usaha, Laba Usaha Dan Jam Kerja Di Apotek Syifa Medika Kota Sukabumi
Authors: Damayanti Maya , Suherman Acep
Published: August 2024

This study aims to find out how to analyze working capital, operating profit and working hours at Syifa Medika Pharmacy. To obtain in-depth and accurate results, this research focused on Syifa Medika Pharmacy located in the city of Sukabumi. This research uses a descriptive method with a qualitative approach. The author conducts data collection through interviews, documentation and observation. Data management by means of descriptive analysis is a technical writing by presenting all data obtained through interviews, documentation and library materials and analyzing them with written source guidelines. From the results of the study, the author analyzed working capital, operating profit and working hours It plays an important role in running a business, which means that every increase in capital, operating profit obtained and additional hours of working hours will increase the profit of Syifa Medika Pharmacy.
Pengaruh Free Cash Flow Dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang (Studi Kasus Pada Perusahaan LQ 45 Di Bursa Efek Indonesia Tahun 2018-2021)
Authors: Muhammad Alif Atiqullah , Khanifah Khanifah
Published: August 2024

Debt policy is a policy carried out by a company to obtain funding sources that come from outside the company. It is important for management to make funding decisions for a company, because these decisions can affect the value of a company and thus have an impact on the prosperity of the company owner or share owners. The aim of this research is to examine the influence of free cash flow and company growth on debt policy at LQ 45 Companies on the Indonesia Stock Exchange in 2018-2021. The method used in this research is a quantitative method with purposive sampling technique. The analysis used in this research is descriptive statistical analysis and multiple linear regression analysis. The research results show that partially free cash flow has a positive effect on debt policy because it has a probability value of 0.0004 which is smaller than 0.05, company growth has no effect on debt policy because it has a probability value of 0.5930 which is greater than 0.05. Meanwhile, simultaneously free cash flow and company growth together influence debt policy because they have a probability value of 0.004000 which is smaller than 0.05.
Opini Audit, Nilai Aset, Dan Kemandirian Daerah Sebagai Determinan Audit Delay: Studi Empiris Pada Pemerintah Provinsi Di Indonesia 2018-2021
Authors: Pambudi Kukuh , Fachrudin Fachrudin , Robin Robin , Pratama Abdi Muhammad Nur
Published: August 2024

Since 2003, Indonesia has gone through a financial reform. Based on Law No. 13/2004, the Audit Board of Indonesia (BPK) is required to submit the audit report (LHP) including the audit opinion to the Regional People’s Representative Council (DPRD) no later than 2 (two) months after the unaudited financial report is submitted by the local government. This becomes BPK's guideline in completing its audit to avoid delays. During 2017-2021, the audit opinion on local government financial reports (LKPD) has increased. This increase in opinion includes an increase in the unqualified opinion (WTP) to 92.4% of the 2021 financial statements from 76% in 2017. This study aims to answer research gaps related to the effect of audit opinion, local government size through asset value as a proxy, and local autonomy on audit delay. Furthermore, it is important to obtain empirical evidence about the effect of opinion, local government size, and local autonomy on audit delay.
Seguridad jurídica frente a la categorización de licencias de conducir no profesionales en Ecuador
Authors: Vargas Vélez Steven Marcelo , Redrobán Barreto Willam Enrique
Published: August 2024

La seguridad jurídica es esencial en un Estado de Derecho para mantener una correlación armónica entre los ciudadanos. Es necesario que la normativa sea clara, precisa y su aplicación ágil y oportuna. El hecho de que no exista correlación en disposiciones legales que regulen un mismo aspecto hace que esa norma pierda su aplicación, creando desconfianza en las personas que sí cumplen con el mandato legal. Constitucionalmente la seguridad jurídica es un derecho por medio del cual se garantiza la existencia de normas claras y precisas, que permitan una plena aplicabilidad con conocimiento y certeza por parte de los ciudadanos sobre las consecuencias que conlleva su incumplimiento. La norma penal establece sanciones para conductores que manejen automotores con licencia de categoría diferente a la autorizada. Esta acepción es muy amplia, pues para conducir motocicletas se requiere licencia tipo A; vehículos y camionetas licencia tipo B; para conducir vehículos con acoplados de discapacidades licencia tipo F. Sin embargo, al pertenecer estos tipos de licencia a la categoría de No profesionales, la sanción se hace inaplicable al conductor de una motocicleta que lo haga con licencia tipo B o F.
Strategic Human Resource Management: A Systematic Literature Review
Authors: Kant Shashi , Glgelo Wako Jio , Kero Chalchissa Amentie
Published: August 2024

In recent years, there has been a significant expansion in the field of strategic HRM. This article synthesizes the literature in this field by doing a meta-review, which is a study of reviews that have addressed different facets of strategic HRM. The authors also discuss conceptual frameworks and empirical findings from studies carried out in the field over the preceding three decades, pointing out methodological issues and challenges in the earlier research. They also analyze contemporary developments in the study of strategic HRM. The author concludes with a meta-review of some interesting literature and important lines of inquiry. PRISMA was used to prefer the systematic and meta-analytic review of available review items.
Mobilization of Deposit in Commercial Banks of Ethiopia: Conceptual Model development through Literature Review
Authors: Kant Shashi , Dugo Debesso
Published: August 2024

The purpose of this study is to provide a conceptual framework and determine the factors influencing deposit mobilization in Ethiopia's commercial banks using the literature that is currently accessible. The bank's yearly incremental deposit plan, which calls for the easy mobilization of a sizable sum of money from the communities, is no longer the optimum method for undertaking deposit mobilization. The literature relating to factors influencing deposit mobilization at Ethiopia's commercial banks is presented in this overview of the literature.  As a result, there are three sections to the literature review. The introduction linked to overviews of deposit mobilization in Ethiopian commercial banks and factors affecting deposit mobilization is covered in the first portion of the literature review. The second portion looks at empirical concerns regarding the factors influencing deposit mobilization. The conceptual framework for deposit mobilization is shown in the third section, followed by the literature gap of the evaluated literature. Researchers framed the conceptual framework for the research's future course using the most recent available literature.
Survey on The Impact of Road Transportation Companies on Travel Motivations in Nigeria Geo-Political Zones
Authors: C Echeta Sydney
Published: August 2024

This research survey on the impact of Road Transport Companies on travel Motivations in Nigeria Geo-political zones.  Transport by road is the physical process of transporting cargo or people by road using motor vehicles or other means such as bicycles motorcycles etc, Travel motivations are the inner state of a person or certain needs and wants of the tourists or people that can be considered as one of the most important psychological influences of behavior.  However, a lot of Researchers have confirmed that many people are motivated to travel due to the existing road transport Companies and road transport Companies don't know much about their existence in terms of motivations. The specific objectives examined the effect of Road transport companies on Tourist social interactions, cultural traveling, and traveling for pleasure. A lot of people will also benefit from this research including Future researchers, travelers, and transport companies. The method of data collection used in this research study was primary data which was achieved through questionnaires, Finding shows that there is a strong relationship between Road transport companies and tourist traveling for social interactions, cultural purpose, and pleasure. The researcher concludes that road transport companies play a positive role in motivating tourist/travelers for traveling and recommend that the government of the day should provide good Road for these transport Companies Since tourist sites are more in the rural communities and Road transport companies should train more for the drivers and customer attendants.
Analyzing, Designing, Developing and Enriching the Arabic Language Environment (ALE) among the undergraduate AFL Learners
Authors: Zubair K. M. A. Ahamed
Published: August 2024

This research gives an overview of the initiatives undertaken at the New College, located in Chennai, Tamil Nadu, Southern India, aimed at enriching the Arabic language environment among undergraduate AFL learners, its planning, cultivating love for the Arabic Language while fostering a passion for the Arabic Language through an Arabic Environment. Utilizing qualitative and descriptive research methods, data were gathered through observation, interviews, and documentation. Findings reveal four types of programs, weekly, monthly, and supported by thorough planning, designing, and enrichment of research components. Challenges arise from the absence of a written guideline for forming, designing, and enriching programs, leading to the use of observe, imitate, and modify approaches for improvement in further implementations
Systematic Literature Review: Desain Lembar Kerja Siswa (LKS) Berbasis Problem Based Learning (PBL) Pada Materi Lingkaran
Authors: Dayanti Riska , Yanto Yufitri , Luthfiana Maria
Published: August 2024

Penelitian ini bertujuan untuk mengembangkan bahan ajar yang berupa Lembar Kerja Siswa (LKS) berbasis Problem Based Learning (PBL) pada materi lingkaran untuk mengetahui kualitas lembar kerja siswa (LKS) dilihat dari aspek kevalidan, efektifan dan praktisan. Penelitian ini merupakan penelitian pengembangan yang mengacu pada pengembangan ADDIE, yaitu analisis, perancangan, pengembangan, implementasi dan evaluasi. Subjek yang dilakukan dalam penelitian ini adalah siswa kelas VIII SMPN N. Instrumen yang digunakan untuk mengukur kualitas Lembar Kerja Siswa yang dikembangkan meliputi angket ahli dan angket praktisan siswa. Angket ahli digunakan untuk mengukur kevalidan Lembar Kerja Siswa (LKS) sedangkan angket kepraktisan digunakan untuk mengukur kepraktisan Lembar Kerja Siswa (LKS). Produk penelitian berupa Lembar Kerja Siswa (LKS) berbasis Problem Based Learning (PBL) pada materi lingkaran kelas VII SMP N.
THE IMPACT OF LEADERSHIP ON EMPLOYEE PERFORMANCE IN CONSTRUCTION: A CASE STUDY OF BELTEI CONSTRUCTION COMPANY, PHNOM PENH, CAMBODIA
Authors: Loeung By
Published: August 2024

Leaders in Cambodia's construction business face obstacles that demand them to employ their leadership style in guiding personnel to operate at high performance levels. This study aims to investigate the impact of different leadership styles on employees’ performances at one private construction company in Cambodia. Design/Methodology/approach: Using convenience sampling, 152 valid structured questionnaires for the quantitative study and 30 unstructured questionnaires for the qualitative study were acquired following distribution. This study used a mixed methods research design. Descriptive and inferential statistics were employed for the quantitative analysis of the data. The inferential statistics of the data were presented using regression analysis and Pearson's correlation to explain both relationships and effects in accordance with the study assumptions. Text analysis using theme analysis for qualitative data. The study found a significant positive correlation between employee performance and four leadership styles (transformational, transactional, autocratic, and democratic) at a private construction company in Cambodia. Autocratic leadership had the lowest standard error and highest adjusted R-square, explaining the most variance in employee performance. The study found that construction workers use a variety of leadership styles, including transformational, transactional, democratic, and autocratic, to manage and resolve issues. Autocratic leadership has the highest correlation with employee performance, followed by democratic, transactional, and transformational styles. This hybrid and mixed leadership styles are used to ensure worker efficiency and safety. The study's value lies in its demonstration of how to apply successful leadership styles to improve employee performance, hence raising productivity and maintaining an inventive work atmosphere.
Virtual reality training combined with physical therapy program for children with tibial eminence fracture: a randomized controlled trial
Authors: Mohammed Amira. H. , Sheha Samah. M. , Elsayed Nader I. , El-Gendy Amira M. , Abo-zaid Nehad A.
Published: August 2024

Background. Tibial eminence fracture is an injury referred to the interarticular portion of the neighbouring plateau of the tibia. Non-operative treatment is recommended for type I and II. The study aimed to investigate the effect of virtual reality (VR) training combined with a physical therapy program (PTP) in the management of children after tibial eminence fractures. Methods. Forty eight children suffering from tibial eminence fracture (type I and type II). Their age ranged from 7 to 14 years old. The control group (G1) received only a physiotherapy program (PTP) and the experimental group (G2) received the same PTP plus virtual reality (VR) in form of Wii Sport Training. Both groups received the treatment protocol for six successive months (3 sessions per week). Participants were assessed before and after the treatment for six successive months. The outcomes were range of motion (ROM) of knee joint using goniometry, knee pain using the visual analogue scale (VAS) and balance by Pediatric Balance Scale (PBS). Results. Post-treatment, there was a a statistically substantial difference in pain, PBS, knee flexion and extension ROM in both groups (P-value < 0.05). Also, there was a statistically substantial difference in PBS and knee flexion ROM between the two groups (P-value < 0.05), favouring the VR group. Conclusions. These findings from this study reveal the value of physical therapy combined with VR in the rehabilitation of children with tibial eminence fractures. Virtual reality used in conjunction with PTP enhances those children’s knee range of motion and body stability.
HUBUNGAN PERILAKU OVERPROTEKTIF ORANG TUA KEPADA ANAK TERHADAP PENYESUAIAN DIRI PADA USIA REMAJA
Authors: Majidah S Khotimatul , Sitohang Rhea Aquilla Fawaz , Ritonga Hajijah Adelina
Published: August 2024

Children are a gift from God given to a family. Families must provide love and good education for children. Parents have an important role in shaping the personality and development of children. The actions of parents in giving love and education about the values of religious and socio-cultural life that are given are the right treatment to prepare children to become good individuals. Parents act as the first teachers for children. The way children think and behave is influenced by parental upbringing which will shape the child's personality. In fact, there are family problems between children and parents. One of them is the overprotective attitude of parents towards their children. Overprotective is a form of excessive protection given to children. In fact, parents behave like that because they really love and are afraid if their child does things that they don't want, but the attitude of parents is sometimes misinterpreted by the child so that the child feels burdened and can affect development.
OPTIMALISASI MEDIA PLASTISIN DALAM PENGEMBANGAN KREATIVITAS ANAK USIA DINI
Authors: Setiyowati Eny , Munawaroh Imroatul
Published: August 2024

Tujuan dari penelitian ini adalah untuk mengoptimalisasikan kreativitas pada anak kecil dengan memanfaatkan plastisin sebagai media. Penelitian ini merupakan Penelitian Tindakan Kelas (PTK) deskriptif kualitatif yang berfokus pada TK Dharma Wanita 4 Caku di Kecamatan Dongko, Kabupaten Trenggalek. Penelitian ini berfokus pada siswa kelompok B di TK Dharma Wanita 4 Cakul, dengan tujuan meningkatkan kreativitas anak kecil melalui penggunaan plastisin. Temuan penelitian mengungkapkan bahwa bahan plastik. Peningkatan kreativitas dapat dilihat dari hasil siklus I jumlah anak yang berkembang sesuai harapan 50%, berkembang sangat baik/optimal 25% dengan mencapai presentase sebesar 75% pada siklus I maka sudah bisa dikatakan cukup baik. Sedangkan peningkatan pada siklus II, jumlah anak yang berkembang sesuai harapan 58%, berkembang sangat baik/optimal 33% dengan mencapai presentase sebesar 90%.