bluuebunny/crossref_metadata_2025 huggingface dataset:
The influence of internal and external factors on tax compliance MSMEs in Jakarta
Authors: Aulia Muhammad Rafael Shauqi , Wijaya Suparna
Published: December 2024

This study was conducted with the aim of finding empirical evidence related to the influence of internal factors, namely tax knowledge and tax socialization. As well as, external factors, namely tax sanctions on tax compliance of MSMEs in DKI Jakarta. This study uses a quantitative approach with primary data collected through questionnaires. Score measurement is measured using a Likert scale of 1-4. This study uses purposive sampling technique as a sampling technique. The sample used in this study was 100 respondents based on the results of the Lemeshow formula calculation. Data was processed using the Partial Least Square or PLS method and analyzed with the help of SmartPLS 3 software. The level of significance used in this study is 5% (0.05). The results of the study showed that tax knowledge has a significant positive effect on tax compliance of MSMEs in DKI Jakarta. Tax socialization also has a significant positive effect on tax compliance of MSMEs in DKI Jakarta. While tax sanctions have no effect on tax compliance of MSMEs in DKI Jakarta.
The effect of leverage and capital intensity on tax avoidance with institutional ownership as a moderating variable
Authors: Anggraini Fitria , Wijaya Suparna
Published: December 2024

This research is a quantitative study that aims to analyze the effect of leverage and capital intensity on tax avoidance with institutional ownership as a moderating variable. This research is a quantitative study using secondary data in the form of audited financial reports on Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. The sample selection method used purposive sampling technique with several criteria and 304 samples were used in this study. The data analysis used in this study is descriptive statistical analysis, parameter significance test (t test), and determination coefficient test using STATA v.17.0 software with a significance level of 5% (0.05). The results of this test obtained (1) there is no significant effect of leverage on tax avoidance, (2) there is no significant effect of capital intensity on tax avoidance, (3) institutional ownership is not able to moderate the effect of leverage on tax avoidance, (4) institutional ownership is not able to moderate the effect of capital intensity on tax avoidance.
Analysis of the economic impact of implementing VAT and import duties on the Indonesia-Japan premium beef trade under the IJEPA-FTA scheme: A CGE-GTAP approach
Authors: Firdiansyah Akhmad , Hashfi Hasbiul , Gultom Yulifar Amin
Published: December 2024

The implementation of import policy raises critical questions related to fiscal and economic aspects, especially regarding the impact of imposing import VAT without exemption facilities and import duties on premium beef imports for the Indonesian economy. This study investigates the effects of taxation tariffs on premium beef from Japan. This research is a quantitative study using a disaggregated Computable General Equilibrium Global Trade Analysis Project (CGE-GTAP) analysis. It focuses on the impact of predictor simulations on economic variables consisting of GDP, exports, imports, trade balance, equivalent variation, domestic production and demand, and prices. The study compares scenarios when VAT is imposed, when import duty preference under IJEPA is applied, and when VAT is imposed and import duty rates are increased to protect domestic producers. The results of this study show that the impact of the IJEPA agreement between Indonesia and Japan, especially regarding the import of premium beef, benefits both parties, even though the tariff regulated in IJEPA for premium beef is the same as the MFN tariff. There was an increase in GDP, imports, trade balance, domestic production and demand, and prices, but exports and welfare declined. Both simulations showed similar results, but the increase in import duties demonstrated a greater magnitude. This means that producers experience a greater positive impact, but consumers suffer greater losses as well. This study demonstrates that the imposition of VAT accompanied by import duty rates in IJEPA can have a positive effect on the national economy. It is recommended to continue this policy.
Pengaruh ESG disclosure terhadap nilai perusahaan
Authors: Sedyasana Dhiya Untsa , Wijaya Suparna
Published: December 2024

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dari tiap aspek dalam ESG disclosure terhadap nilai perusahaan. Subjek penelitian dalam penelitian ini adalah perusahaan yang bergerak pada sektor energi di BEI selama 2021-2023 dan pemilihan sampel adalah dengan menggunakan metode purposive sampling. Metode penelitian ini adalah analisis regresi data panel menggunakan aplikasi STATA dalam pengolahan data. Nilai perusahaan diukur dengan proksi Tobin’s Q, sedangkan aspek ESG disclosure diukur dengan perbandingan antara pengungkapan yang dilakukan dengan pengungkapan yang diharapkan. Hasil dari penelitian ini menunjukkan bahwa environmental disclosure, social disclosure, dan governance disclosure tidak berpengaruh terhadap nilai perusahaan.
Okuma Öğrenme Alanıyla ilgili Lisansüstü Tezlerdeki Önerilerin Eğilimlerinin İncelenmesi: 2016-2021 Arası
Authors: Önal Aydın , Maden Sedat
Published: December 2024

Ana dili olarak Türkçe öğretimi alanında hazırlanmış yüksek lisans ve doktora tezlerindeki okuma öğretimiyle ilgili önerileri incelemek ve eğilimlerini belirlemek için yapılan çalışma, nitel araştırma yöntemine göre kurgulanmıştır. Araştırma verisini oluşturan lisansüstü tezlerdeki öneriler meta-tematik analiz yöntemiyle incelenmiştir. Çalışmanın materyali Ulusal Tez Merkezi'nden temin edilmiştir. Sonuç olarak lisansüstü tezlerde yer alan öneriler çoğunlukla okuma öğretimi süreci ile ilgili olarak sunulduğu sonucuna ulaşılmıştır. Bunu araştırmacılara, öğretmenlere ve öğretmen adaylarına, ailelere ve öğrencilere yönelik öneriler izlemiştir. Okuma süreci ile ilgili lisansüstü tezlerde yer alan önerilerde; okuma alışkanlığı, metin, program/kazanım, etkinlik, strateji, yöntem ve teknik, etkinlik, kitaplık ve kütüphane, materyal, ölçme ve değerlendirme, okuma stratejileri ve okuma türleri gibi konularda sunulduğu belirlenmiştir. Okuma sürecinin verimli ve etkili bir şekilde sürdürülmesinde önemli bir yere sahip olan bu unsurların araştırmacılar tarafından dikkate alındığı ulaşılan sonuçlar arasındadır. Ayrıca araştırmacılar, yapılacak yeni çalışmalara ilişkin; çalışma grubu, model, duyuşsal unsurlar, okuma stratejileri, okuma türleri, okuduğunu anlama, yöntem ve teknik, metin gibi konulara ilişkin daha fazla öneri sunduğu sonucuna ulaşılmıştır. Öğretmenler ve öğretmen adaylarına ilişkin; hizmet içi ve hizmet öncesi eğitim, strateji, yöntem ve teknik konulara ilişkin daha fazla öneri sunulduğu bulunmuştur. Araştırmada ailelere yönelik; aile eğitimi, model olma, aile içi etkinlikler, farkındalık, kitaplık ve kütüphane, strateji, yöntem ve teknikler, materyal kullanma, okuma sorunları, ortam, okuma türleri ile ilgili konularda öneriler sunulduğuna ulaşılmıştır.
Microscopic Evaluation and Qualitative Phytochemical Screening of Corchorus olitorius L. (Molokhia) Leaves
Authors: Atlı Beste , Öztinen Nesrin , Ak-sakallı Ezgi , Topalkara Rukiye Betül , Koşar Müberra
Published: December 2024

Corchrous is a genus which belongs to Tiliaceae family distributed across Asia and Africa. In the world, the Corchorus genus encompasses 75 taxa. Widely distributed across the tropics, Corchorus olitorius L. (Molokhia) is most likely found in every tropical African nation. Its use as a wild or farmed vegetable has been reported by numerous countries in tropical Africa. In Cyprus, this plant is used to prepare a dish after drying in the summer. The aim of this study was to investigate microscopic evaluation and phytochemical profile of the leaf extracts of C. olitorius. In microscopic evaluation experiments, powdered leaf part of the plant was examined under the microscope. For determination of phytochemical profile, some of secondary metabolites were determined qualitatively by chemical reactions. Microscopic analysis revealed that molokhia leaves displayed epidermis, stoma, calcium oxalate crystals, spongy parenchyma, glandular hair, trichome, midrib. The phytochemical profile identification of the leaf extracts of C. olitorius, revealed the presence of some active ingredients such as carbohydrates, cardioactives, and flavonoids.
PROBLEMS OF CURRICULUM RELEVANCE IN ENHANCING CHILDREN’S COGNITIVE DEVELOPMENT IN ECE IN ETHIOPIA
Authors: Gobena Gemechu
Published: December 2024

The study aimed at assessing Problems of Curriculum Relevance in Enhancing Children’s Cognitive Development in Early Childhood Education (ECE) in Ethiopia. An explanatory sequential research design was employed through a multistage random sampling technique to collect primary data from the participants (Ni=260) through questionnaires and observations. Descriptive and inferential statistics were used to analyze the collected data through questionnaires; thematic analysis was used for open-ended questionnaires and observation checklists. The first finding was that about 87% of the preprimary school teachers were not trained in ECE Curriculum. Secondly, the curricula under usage were poorly helped children daily to develop measuring units of the physical properties (length, weight, temperature, money, collecting & organizing information, and solving quantitative problems). Thirdly, teaching methodologies (discussion, categorization, explanation, and brainstorming) used by teachers contributed 79.21% to ECE Curriculum. Finally, lack of appropriate training, irrelevant curriculum resources, and teaching methods were the major identified problems in the ECE curriculum. In conclusion, the reasons for poor cognitive development identified in this study in Ethiopia’s ECE Curriculum were poor teacher training and poor professional development, inconsistent and fragmented curriculum implementation, limited resources and learning material, inadequate implementation of play-based learning, cultural and language barriers, socioeconomic factors, and family support.
PHOKAIA'DA ROMA DÖNEMİ SERAMİK ÜRETİMİ: ÜRETİM ALANLARI VE BULUNTULAR ÜZERİNE BİR DEĞERLENDİRME
Authors: Fırat Murat
Published: December 2024

İzmir ili Foça ilçesi modern yerleşim sınırları altında kalan Phokaia antik kentinde ele geçen Roma Dönemi seramikleri bu çalışmaya konu edinilir. Bu ürünler farklı sektörlerde yürütülen kazılar sonucunda açığa çıkarılmış olup, ağırlıklı olarak ve doğru bir biçimde tipolojik tasnif, kataloglama vb. şeklinde ilerleyen bir bakış açısı ile rapor, tez veya çeşitli makaleler halinde bilim dünyasına tanıtılmışlardır. Bu çalışmada ise Roma Dönemi’ne tarihlenen seramik ürünleri, kentin üretim ve dağıtım becerileri de göz önüne alınarak, literatür verileri doğrultusunda irdelenmiştir. Bu kapsamda, öncelikle seramiklerin saptandığı alanlar ana hatlarıyla tanıtılmış ve buralarda ele geçen, bir şekilde yayımlanan eserlerin ürün çeşitliliği ve boyutu tartışılmıştır. Ayrıca, yerel üretim olanakları ve kanıtları da eserlerle birlikte değerlendirilmiştir. Çalışmanın son bölümünde ise bütüncül bir yaklaşımla kentin üretim kapasitesi ve dağılımı unsurları belirlenmeye çalışılır. Bu bağlamda irdelenen eserler doğrultusunda Phokaia’nın erken dönemlerden itibaren ama özellikle Roma Dönemi boyunca sürekli ve artan bir oranda seramik kap ürettiği sonucuna ulaşılır. Bu ürünler, Ege başta olmak üzere, Akdeniz ve Karadeniz kıyı ve hatta iç bölgelerinde pek çok kentte sevilerek kullanılmışlardır.

Abstract
The Roman Period ceramics found in the ancient city of Phocaea (Foça district, İzmir Province) are the subject of this study. These artefacts have been unearthed during excavations carried out in different sectors of the city and published in the form of reports, theses or various articles, mainly focussing on typological classification, cataloging, etc. In this study, ceramic products of the Roman Period have been examined in line with earlier publications, taking into account the local modes of production and distribution. In this context, the areas where ceramics have been found were outlined and the product variety and size of the material obtained in these places were discussed. Furthermore, evidence for local production has been evaluated. In the last section of the study, an attempt is made to determine the city's production capacity and distribution of its products with a holistic approach. In line with the examined publications, it is concluded that Phocaea has been producing ceramic vessels continuously and at an increasing rate since the early periods, but that this production reached a peak during the Roman Imperial Period. These products were popular in many cities, especially in the Aegean, Mediterranean and Black Sea coastal and even inland regions.
EIRENOPOLIS’DEN (ISAURIA/KILIKIA TRAKHEIA) TERRA SİGİLLATA TAKLİTLERİ
Authors: Kılıç Tuğba
Published: December 2024

Eirenopolis, Antik Dönem’de Isauria/Kilikia Trakheia Bölgesi’nde yer alan önemli kentlerden biridir. Germanikopolis’ten Anemurium’a giden yol güzergahı üzerinde konumlanmaktadır. Günümüzde Karaman’ın Ermenek ilçesine bağlı Kazancı Kasabası’nın Çatalbadem mahallesindeki Toprak Tepe mevkiine lokalize edilmektedir. Kentte kazılar ve gerçekleştirilen yüzey araştırmalarında ithal ve bunun yanında yerel olduğu düşünülen seramik grupları tespit edilmiştir. Bu çalışmanın konusu, yerel üretim seramikler arasında önemli bir yoğunluk oluşturan terra sigillata taklidi kaplardır. Bunlar arasında içe çekik ağızlı kâseler, küresel gövdeli kâseler, düz ağız kenarlı kâseler, kraterler, içe çekik ağız kenarı dışta yuvarlatılmış kâseler, düz dudak tablalı kâseler, yuvarlatılmış ağız kenarlı geniş kâseler, sarkıtılmış ağız kenarlı tabaklar, düz dudak tablalı tabaklar ve düz dudak tablalı fincanlar/kâseler yer almaktadır.
Eirenopolis yerel üretim seramikleri arasında önemli bir grup oluşturan bu kaplar Doğu Sigillata A, Doğu Sigillata D, Ispanica ve Italica Sigillatalarının formlarıyla paralellikler taşımaktadır. Bunların bazıları söz konusu terra sigillata formlarının direk taklitleri şeklinde iken bazıları ise bunlarla ilişkili diyebileceğimiz kaplardır. Bunların kil yapısı, astar ve bezeme özellikleri ise söz konusu ithal gruplardan tamamen ayrılmaktadır. Bu durum Eirenopolis veya çevresinde kırmızı astarlı kap geleneğinde üretim yapan bir atölyenin varlığını işaret etmektedir. Bunların en erken örnekleri DSA seramikleriyle birlikte MÖ geç 2. yüzyılda başlamaktadır (Kat. No: 1-4). MÖ 1. yüzyılın ikinci yarısı ile MS 2. yüzyılın ortasında yoğunlaşmıştır (Kat. No: 5-14, 18-24, 32-42). En geç örnekleri, Terra Sigillata Ispanica formlarıyla paralel tiplerdir (Kat. No: 25-27). Bunlar MS 3. yüzyıla tarihlenmektedir. Buna göre Geç Hellenistik Dönemde başlayan üretimin Roma Döneminde arttığı söylenebilir.
TEKİRDAĞ GANOS DAĞI VE ÇEVRESİ YÜZEY ARAŞTIRMASI DOĞU SİGİLLATALARI VE GEÇ ROMA KIRMIZI ASTARLI SERAMİKLERİ
Authors: Koçel Erdem Zeynep , Karakaş Gökkaya Gülçin
Published: December 2024

Bu çalışmanın konusunu 2008-2013 yılları arasında Tekirdağ kutsal Ganos Dağı (Işıklar Dağı) teritoryumunu oluşturan, Tekirdağ Merkez ve Şarköy İlçeleri ile köylerinde gerçekleştirilen arkeolojik yüzey araştırmalarında çeşitli alanlarda bulunan, Erken Roma Dönemi Doğu Sigillataları ile Geç Roma Dönemi Kırmızı Astarlı Seramikleri oluşturmaktadır. Bölgede Erken Roma ve Geç Roma Kırmızı Astarlı Seramiklerinden Doğu Sigillata A, Doğu Sigillata B, Doğu Sigillata C, Afrika Kırmızı Astarlı Seramikleri ve Phokaia Kırmızı Astarlı Seramik (Geç Roma C) gruplarına ait parçalar ele geçmiştir. Yaklaşık 600 parça kırmızı astarlı seramik arasında 75 adedi profil vermektedir. Malzemelerden 38’i başka bir çalışmanın konusu olan Yeniköy Mermer Höyük’te tespit edilmiştir. Katalogdaki 37 adet parça ise bu çalışmanın konusunu oluşturan bölgedeki Mermer Höyük dışında kalan çeşitli alanlarda bulunmuştur.
İlk incelemelerde, profil veren seramikler arasında Doğu Sigillata C grubunun yoğun olduğu tespit edilmiştir. Özellikle Doğu Sigillata C’lerin geç formlarının tüm örneklerinin tespit edildiği çalışmada, en erken buluntuyu MÖ 1. yüzyılın sonu ile MS 1. yüzyılın başı arasına tarihlenen Doğu Sigillata A Hayes Form 2-4, en geç buluntuyu ile MS 7. yüzyılın ilk yarısına tarihlendirilen Phokaia Kırmızı Astarlı Hayes Form 10C oluşturmaktadır. Buluntular, yüzeyden elde edilmiştir ve bu nedenle, henüz bölgenin seramik geleneği ile ilgili bilgiler yeterli olmamakla birlikte, bölgenin ticari faaliyetlerine ışık tutması ve seramik alanında referans oluşturması amaçlanmıştır. İleride yapılabilecek sistemli araştırma ve kazılar, bu konuda kesin veriler elde edilmesini sağlayacaktır.
Environmental nanoparticles and respiratory health in vertebrates: Analyzing emerging health risks
Authors:   Department of Biotechnology, IIMT University, Meerut, Uttar Pradesh, Phillip Akash , Saini Nandini ,   Department of Biotechnology, IIMT University, Meerut, Uttar Pradesh, Kudale Rasika
Published: December 2024

Environmental nanoparticles have become an area of considerable concern owing to their potential health hazards, particularly for vertebrates subjected to contaminated environments. This review explores the ramifications of these particles on respiratory health, concentrating on their origins, pathways of exposure, and the mechanisms through which they elicit detrimental effects. The primary origins of environmental nanoparticles encompass industrial operations, vehicular emissions, agricultural activities, and the degradation of plastic waste, resulting in the proliferation of nano-sized plastics and other particulates within urban locales. The review delineates inhalation exposure pathways, underscoring the deposition of nanoparticles within the respiratory tract and the challenges posed to respiratory protection. The health ramifications of nanoparticle exposure are scrutinized, accentuating lung inflammation, oxidative stress, and immune responses provoked by inhaled particulates. Furthermore, the review deliberates on the long-term health risks linked to chronic exposure, including the potential onset of chronic respiratory diseases and structural damage to lung tissue. Additionally, the article addresses the limitations of extant research, highlighting the dearth of data pertaining to chronic, low-level nanoparticle exposure in natural environments. It concludes by proposing future directions for research and policy recommendations, including advanced toxicological investigations and regulatory frameworks designed to mitigate nanoparticle pollution. By synthesizing contemporary understanding and identifying critical gaps, this review aspires to elevate awareness regarding the pressing necessity for targeted interventions to safeguard vertebrate respiratory health against the escalating threat posed by environmental nanoparticles.
The Strategic Power of Running: How Peyks Shaped Communication Networks through Running in the Ottoman Empire
Authors: Çemç Muhammed Sıddık , Madak Enes
Published: December 2024

The Ottoman Empire covered a vast surface area. From this perspective, a reliable and fast communication network was considered one of the most important elements for the smooth functioning of the military and administrative structure. Messenger runner peyks were one of the most important building blocks of this element. Despite the long distances and harsh natural conditions, peyks were tasked with delivering strategically important messages to strengthen state authority. Thanks to their running skills, administrative and military decision-making mechanisms were carried out quickly, contributing greatly to the operational efficiency of the state. Notable for their high level of endurance and speed, peyks were also noteworthy for their performance, as well as their ability to perform under difficult conditions and training activities involving strict discipline. Peyks were also an important figure that symbolized discipline and power. In this context, they took part in ceremonies. Running was historically used as a means of communication rather than a sport, and in this direction, the role of Peyks in the Ottoman Empire in the communication network is discussed. Thus, this research examines the benefits they had for the administrative and military structure of the state within the scope of the source scans of the period.
COMPLIANCE OF THE ACTUAL USE OF BUILT-IN NON-RESIDENTIAL PREMISES IN MULTI-FAMILY RESIDENTIAL BUILDINGS WITH THE TYPES OF PERMITTED USE
Authors: Volkov Viktor , Chirkova Kristina
Published: December 2024

The requirement to include information on the types of permitted use (VRI) of premises in the Unified State Register of Real Estate (USRN) is based on the provisions of the Law on State Registration of Real Estate. The main idea of this study is to study this requirement using the example of built-in rooms in apartment buildings (MCD). Within the framework of this study, a comparative analysis of the compliance of the actual VRI of the built-in premises in the MCD with the permitted VRI eliminated in the design documentation before the introduction of the requirement was carried out. Since regulatory legal acts do not describe the procedure for changing the VRI of non-residential premises without developing design documentation, this study suggests a solution to the problem by developing a list of VRI for them, as well as regulatory mechanisms aimed at including information about the actual VRI of the built-in MCD premises in the Unified State Register of Legal Entities without the need to develop design documentation for premises that do not require renovation and redevelopment.
DYNAMICS AND STRUCTURE OF THE OILSEED MARKET IN RUSSIA
Authors: Sheyhova Marina , Safonova Svetlana
Published: December 2024

The article examines the modern market of oilseeds in Russia. The most popular oilseed crops in the country are highlighted, their features and the geography of cultivation by region.
The efficiency of the production of oil crops is justified on the basis of data on profitability and prospects of projected demand.
The indicators characterizing the dynamics of production, the area of crops and the yield of oilseeds in recent years are given. The rating of Russian sunflower oil exporting companies, data on the volume and commodity structure of exports of oilseeds are presented.
Data on ongoing investment projects for the construction of new processing plants are presented.
Conclusions are formulated about the peculiarities of the development of the oilseed market based on the studied indicators.
INTERDEPENDENCY AND RELIABILITY IN MALAYSIA-CHINA RELATIONS AMIDST THE BALANCE OF THREAT
Authors: RIDZUAN MOHAMAD IKHRAM MOHAMAD , JAMBOL DG JUNAIDAH AWANG , ZULKIFLI NORAINI , ABDULLAH ZAHARUL
Published: December 2024

The decision to cancel several mega projects, such as the construction of the Kuala Lumpur-Singapore high-speed railway (HSR), the renegotiation of the cost of building the East Coast Railway Route (ECRL), Belt Road Initiative (BRI), and the grey zone issue in the South China Sea, has created tensions between Kuala Lumpur and Beijing. Mahathir's action, which sees the initiative as a new form of Chinese colonization of weak powers, has undermined China's initiative to make Malaysia a strategic hub under ASEAN's One Belt, One Road (OBOR) plan. China has taken action by suspending any form of cooperation and investment in Malaysia to reassess Kuala Lumpur's foreign policy towards Beijing under the Mahathir-led government. However, Mahathir has re-evaluated the initial decision to cancel the screened cooperation projects by holding negotiations on several mega-projects, the BRI issue, and the increase in China's military power in the South China Sea. The decision that Mahathir had anticipated had a significant impact on why Malaysia increased its confidence and cooperation with China despite facing national security threats. This study applies the concept of threat balance. The study's findings indicate that the trend of Malaysia-China bilateral cooperation relations is influenced by reciprocity and mutual trust. Second, the individual's leadership in identifying the context of threats and opportunities also influences bilateral relations between the two countries. Thirdly, the concept of threat balance highlights the anomalies in Malaysia-China relations. The concept of threat balance can predict Malaysia's response and attitude to China based on factors such as threats, risks, and opportunities. Fourth, economic, political, and diplomatic harmony necessitates "reciprocity and credibility" in accordance with international order.
CHALLENGES AND CRITICALLY SUCCESSFUL FACTORS IN ADOPTING BLOCKCHAIN TECHNOLOGY FOR ACCOUNTING PRACTICES
Authors: LEE MING YEE , YAP ANGELINE KIEW HEONG
Published: December 2024

The study on Blockchain Technology in accounting practices is in a developing stage and can benefit a diverse set of individuals or practitioners. However, Blockchain Technology's study on accounting is relatively less than Blockchain Technology's study on supply chain management. In addition, most of the studies are conceptual and conducted in developed countries. Thus, challenges and critically successful factors of the adoption of Blockchain Technology in accounting practices from the generalised individuals’ point of view of a developing country that is chosen for this study-Malaysia, need to be better addressed to understand the actual difficulties and opportunities that are associated with the adoption of blockchain-based accounting and provide useful insights for the public. The objectives of this study are: (1) to study the relationship between the challenges of the cost of Blockchain Technology, the risks of Blockchain Technology, government and tax accounting on the adoption of Blockchain Technology in accounting practices in Malaysia; and (2) to study the relationship between the critically successful factors namely accounting information quality, trust, knowledge, skills, technology readiness, and computer self-efficacy on the adoption of Blockchain Technology in accounting practices in Malaysia.
SOCIAL MEDIA ADDICTION, FATIGUE AND THE EFFECTS ON YOUNG ADULTS’ ACADEMIC PERFORMANCE CHINA
Authors: HAN YING
Published: December 2024

Social media fatigue is the outcome of users voluntarily reducing the amount of time, frequency, or even their withdrawal from social media use due to bad feelings they develop from various circumstances. Gender influences how different people see information when using social media. It is crucial to acknowledge the potential dangers of excessive social media use and take proactive measures to minimize its impact on young adults’ academic goals. It is a fact that the harmful impact of social media on academic performance is only exacerbated by the issue of social media fatigue. The study to analyse social media fatigue and its impact on young adults' academic performance. The second research objective is to identify the role of gender in moderating the relationship between social media fatigue and young adults' academic performance. The study employed quantitative methodology, involving young adults aged between 18 and 22 years old in China. A total of 34 young adults participated in the study. The study utilised simple random sampling to obtain the sample using the G*Power 3.1 version, with an effect size of 0.50. The results indicated a positive correlation between young adult use of social media platforms and social media fatigue (ρ=.626) and academic performance (ρ=.702). Pearson's correlation analysis was used to detect the association between the two, and regression analysis was used to determine the weights of the influencing factors. Social media use can influence young adults' academic performance, and different levels of influence exist for males and females. As mentioned earlier, it is a long-term process for users to move from being attracted to being addicted to quitting. It is essential to understand the causes, mechanisms, and consequences of social media fatigue on young adults' academic performance so that they can regulate their social media use behaviour, balance real-life and online virtual social interaction, and avoid anxiety. Society or related organisations can work on the extent of social media use to reduce the burden on students and ensure a balance between learning and life.
REFORM AND EXPLORATION OF AUTOMOBILE DESIGN TEACHING IN HIGHER EDUCATION
Authors: HE JIAQI , AZIZAN @ MAHDZIR HASNUL AZWAN , HONG CHEN , HANG LI
Published: December 2024

With the swift evolution of the automobile design industry, driven by technological advancements and shifting consumer preferences, higher education in automobile design faces an urgent need for reform. The current status quo, often focused on traditional teaching methods and outdated curricula, fails to adequately prepare students for the challenges and opportunities of the modern automotive landscape. Hence, a comprehensive teaching reform is paramount to bridge the gap between academia and industry. This reform should aim to align educational objectives with the latest industry trends, emphasizing practical skills, innovative thinking, and adaptability. It involves integrating cutting-edge technologies, fostering interdisciplinary collaboration, and adopting innovative teaching methodologies. By revamping course structures, incorporating project-based learning, and encouraging participation in design competitions, this reform endeavors to nurture graduates who are not just skilled designers but also creative thinkers capable of shaping the future of automobile design. With these transformative measures in place, higher education in automobile design can better equip students with the knowledge, skills, and mindset needed to thrive in an ever-evolving industry, ultimately contributing to the advancement and innovation of automotive design globally.
CONTRIBUTORY PENSION SCHEME AND EMPLOYEES’ PRODUCTIVITY IN THE NIGERIAN PUBLIC SERVICE: A THEORETICAL REVIEW
Authors: EGYE AHMED USMAN , RAMLI RAZLINI MOHD
Published: December 2024

The focus of this paper is the understanding of the impact of the contributory pension scheme on workers productivity and its importance considering the fact that productivity of workers is key determinant of organizational efficiency and effectiveness. Hence, the significance of increasing levels of productivity for the well-being of nations, sectors, enterprises, and individuals cannot be overstated. Pension plays a crucial role in enhancing the well-being of workers during their elderly years by providing them with a source of income. Also, pension encourages workers’ loyalty to continue working for the organisation and thereby lessens employers’ cost of recruitment and training associated with high labour turnover. The paper adopts the exploratory and content method analysis of various relevant literatures to review the concepts of contributory pension scheme and employee productivity in the Nigerian public service. It concludes that the implementation of the scheme is hampered by challenges of delay in payment of retirees’ benefits, lack of adequate investment of pension funds and low monthly pension paid to pensioners. Also, retired employees in the Nigerian public service find it difficult to access their retirement benefits as and when due, thereby making life difficult for them and the ugly situation occupied the minds of workers in Nigeria and has contributed to low productivity in the service. The review of the Act establishing the contributory pension scheme be done to address the challenges bedeviling its operations. Specifically, the National Pension Commission be empowered to regulate pension operations, criminalize non-payment of benefits to retired employees, enhance fund management, increase employee involvement, ensure profitable investment, and extend pension coverage to the informal sector.
CABARAN PEMBANGUNAN INAP DESA DI PULAU BANGGI: SATU ANALISIS OBSERVASI
Authors: ALOY JULIANA JUN , YUSOH MOHAMAD PIRDAUS , ZAKARIA ZULAYTI , MARJUN ALEX JO , OSIN NORFARIZAN
Published: December 2024

Inap desa atau dikenali sebagai homestay adalah pelancongan berasaskan komuniti yang menawarkan kepada pelancong pengalaman alam semulajadi dan gaya hidup desa tempatan. Inap desa merupakan salah satu daripada produk pelancongan desa yang terdapat di Malaysia dan menjadi satu program yang mendapat perhatian kerajaan dan agensi berkaitan. Namun, pembangunan inap desa tidak dapat dilaksanakan secara menyeluruh ke kawasan tertentu disebabkan oleh cabaran dari aspek darjah ketersampaian, ketersediaan utiliti dan infrastruktur, serta aspek penerimaan penduduk termasuk di Pulau Banggi, Sabah. Pulau ini berpotensi untuk dibangunkan sebagai tarikan pelancongan kerana mempunyai kawasan persisiran pantai, pulau-pulau kecil, gua, bukit serta kawasan air terjun. Selain itu ia juga boleh dibangunkan sebagai cabang pelancongan budaya kerana penduduknya yang berbilang etnik termasuklah etnik Ubian, etnik Molbog, Bajau Sama, Suluk, Kagayan, dan Bonggi. Kajian ini menggunakan pendekatan kualitatif melalui pemerhatian, temu bual melibatkan lapan orang informan yang terdiri daripada ketua kampung, ketua-ketua etnik dan pihak pemegang taruh. Hasil temu bual dan pemerhatian mendapati terdapat beberapa cabaran bagi membangunkan inap desa di Pulau ini. Antaranya kekurangan sumber bekalan air bersih dan elektrik, infrastruktur asas seperti jalan raya serta isu keselamatan. Isu ini menyukarkan sebarang pembangunan pelancongan apatah lagi mengusahakan penginapan homestay. Justeru, pihak kerajaan perlu komited dan mengambil inisiatif dalam membangunkan keperluan asas dan infrastruktur di Pulau Banggi bagi memastikan ekonomi dan sosial penduduk terjamin.
PRESCHOOL TEACHERS’ EMOTIONAL LABOR STRATEGIES FROM THE PERSPECTIVE OF POSITIVE PSYCHOLOGY
Authors: MING MEI YANG , PEK LIM SEONG
Published: December 2024

This study investigates preschool teachers' emotional labor strategies from the perspective of positive psychology, recognizing that emotional labor significantly impacts teachers' well-being and effectiveness. The research sample consisted of teachers from 25 kindergartens in Henan Province, China, with 425 questionnaires distributed. The results indicated that preschool teachers engage in emotional labor at a high level, with average scores of 3.37 for surface acting, 4.11 for deep acting, and 4.02 for natural acting; among these strategies, deep acting was the most frequently used, followed by natural acting, and surface acting, with statistically significant differences between the three; surface acting was significantly negatively correlated with psychological capital and hope dimension, but not significantly correlated with other dimensions; deep acting and natural acting were both significantly positively correlated with psychological capital and all four of its dimensions. The results of the regression analysis showed that the predictive power of the three emotional labor strategies on psychological capital was 24.2%.
HARMONIZING HERITAGE: A FRAMEWORK FOR INCORPORATING TRADITIONAL CHINESE MUSIC INTO MODERN EDUCATION
Authors: PEI LONG , KHAN RAHMATTULLAH KHAN ABDUL WAHAB , PEK LIM SEONG
Published: December 2024

This paper examines the integration of traditional Chinese music into contemporary educational settings, emphasizing its historical, cultural, and pedagogical significance. Traditional Chinese music, with origins dating back to 2697 BCE, has played a pivotal role in China’s cultural evolution and global music traditions. However, it has been marginalized by Western musical traditions in modern educational curricula, leading to a lack of appreciation and awareness among students. The paper discusses the theoretical foundations, including Social Learning Theory and the Theory of Communities, to underscore the role of social interactions and community engagement in learning traditional musical forms. The proposed model outlines the various factors influencing the integration process, such as class design, educator qualifications, technological integration, cultural awareness, and resource constraints. Ultimately, the framework aims to deepen understanding and appreciation of traditional Chinese music, enrich students’ cultural knowledge, and promote global citizenship and cross-cultural skills. This, in turn, contributes to the preservation and dissemination of this rich musical heritage in an increasingly interconnected world.
IMPACT OF GENDER INEQUALITY ON ORGANIZATIONAL COMMITMENT
Authors: OWUNNA ROYAL , AJOBI ALICE OMOEFE , AMAEFULE ANGELA ADANNA , EMMANUEL FADERO OLUWAFEMI
Published: December 2024

This study examines the impact of gender inequality on organizational commitment. The significance of this study lies in the influence of career advancement opportunities as a significant aspect of enhancing organizational commitment among employees. This study used a qualitative research technique, the study population comprised, 20 female employees of the educational institution. Using a qualitative method and a case study design, data were collected through in-depth interviews, participant observation, and document analysis. The results show that career advancement opportunities significantly improve organizational commitment by increasing employee motivation and engagement. On the other hand, pay gaps are negatively associated with organizational commitment among employees, highlighting the need for equality and implementing practices that support fairness and reinforce a positive organizational environment among workers. This research provides valuable insights for leaders of educational institutions on the importance of choosing appropriate career advancement opportunities for their employees and emphasizing fair organizational culture in achieving business success.
ADDRESSING CYBERBULLYING: PERSPECTIVES ON UNIVERSITY ACTIONS FROM MALAYSIAN UNDERGRADUATES
Authors: RUSLI RUSREENA , MAHMUD MALISSA MARIA , RAMLI NOR FAZLIN MOHD , TAJIZAN FARINA NOZAKIAH , ZAKARIA SITI FAUZIANA
Published: December 2024

Cyberbullying poses significant challenges for university students, particularly in Malaysia, affecting both their emotional and academic well-being. This study explores the emotional and academic impacts of cyberbullying on Malaysian university students through a qualitative approach. The findings revealed that cyberbullying significantly increase anxiety, decreases motivation, and resulted in a decline in academic performance among victims. The research also investigated the actions that Malaysian universities could implement to effectively address cyberbullying, based on the perspectives of undergraduates. Recommendations include the introduction of comprehensive educational programs on digital safety, the establishment of clear and accessible reporting mechanisms, and the provision of targeted counselling services. Additionally, while strict disciplinary measures can be effective in addressing the behaviour, they must be paired with educational and support strategies to promote understanding and prevent future incidents, ensuring that both victims and perpetrators can benefit from a more rehabilitative and inclusive approach. This study provides valuable insights into developing more effective policies and practices that can foster a safer and more supportive academic environment for students.
IMPAK PANDEMIK COVID-19 TERHADAP JAMINAN MAKANAN DAN AMALAN PEMAKANAN DI KAWASAN MISKIN BANDAR, SABAH
Authors: ZAKARIA ZULAYTI , TANGIT TRIXIE MARJORIE , LIN PAULINE YONG PAU , AHMAD ZULKHAIRUL NAIM SIDEK , ARIS NORLIYANA
Published: December 2024

Kajian ini meninjau impak pandemik COVID-19 terhadap isu jaminan makanan dan amalan pemakanan dalam kalangan bayi dan kanak-kanak kecil di kawasan miskin bandar di Kota Kinabalu, Sabah. Objektif kajian ini adalah untuk mengenal pasti sosio-ekonomi dan kebolehdapatan makanan keluarga di penempatan miskin bandar di sekitar Kota Kinabalu, Sabah. Ini termasuklah aspek amalan pemakanan, jaminan makanan dan impak pandemik COVID-19 serta Perintah Kawalan Pergerakan (PKP) terhadap penduduk miskin bandar terutamanya dalam kalangan bayi dan kanak-kanak yang berumur dua tahun ke bawah. Metodologi yang digunakan dalam kajian ini adalah aplikasi pendekatan kualitatif secara temubual dan pemerhatian di lapangan yang melibatkan 20 orang informan di Kampung Numbak dan 20 orang informan di Projek Perumahan Rakyat (PPR) Telipok Ria, Kota Kinabalu, Sabah. Informan-informan tersebut terdiri daripada golongan wanita yang berkahwin dan mempunyai anak-anak yang berumur dua tahun ke bawah. Dapatan kajian menunjukkan impak daripada pandemik COVID-19 telah memberi kesan negatif terhadap status pemakanan dan gangguan terhadap jaminan makanan bayi dan kanak-kanak kecil di kawasan kajian. Kesimpulannya, jaminan makanan dan amalan pemakanan yang sihat amat mempengaruhi proses tumbesaran dan perkembangan bagi bayi dan kanak-kanak kecil yang berusia dua tahun kebawah. Ini kerana jika bayi dan kanak-kanak kecil tidak memperoleh zat pemakanan yang mencukupi akan mempengaruhi kesihatan, proses tumbesaran dan perkembangan mental dan fizikal yang berbeza daripada bayi dan kanak-kanak kecil yang mendapatkan zat pemakanan yang mencukupi.
Anatomical and Histochemical Analysis of Hoya pentaphlebia MERR. Flower: Insights into Structure and Chemical Composition
Authors: Basir Syazwani , Talip Noraini , Bunawan Hamidun , Rahman Ruzi Abdul
Published: December 2024

Hoya R.Br. is an epiphytic plant known as an exotic ornamental plant with distinctive, unique, and fragrant flowers. Investigating its floral structure is crucial for understanding how these structures may contribute to the production and storage of secondary metabolites emitted by Hoya. This study aimed to identify the type and position of floral glands in Hoya pentaphlebia. The investigations began by identifying the type and position of the floral glands, utilizing light microscopy, electron microscopy, and histochemical staining techniques. Secondary nectaries (sn) were discovered in the corona lobe, while conical-shaped glandular trichomes (unicellular) (ct) were at the adaxial epidermis of the corolla. The secretory activity of proteins, lipids, polysaccharides, and starch grains was found in sn, whereas ct detected only lipids and proteins. Subsequent studies to identify the secondary metabolite profiles characterizing aroma emitted from H. pentaphlebia flowers using gas chromatography-mass spectrometry (GC-MS) showed 26 compounds were identified, with the methyl salicylate (MeSA) compounds being the most abundant. In conclusion, this study successfully identified the floral glands and secondary metabolites present as aromas in the species studied. Sn and ct were discovered to be present for the first time in H. pentaphlebia, providing new information into the Hoya’s floral structures. The presence of floral glands indicates the existence of secondary aromatic metabolites that play a role in the interaction between plants and numerous environmental elements.
Embracing entomophagy: Nutritional benefits and sustainable potential
Authors:   Department of Agricultural Entomology, Tamil Nadu Agricultural University (TNAU), Coimbatore, Tamil Nadu- 641004, Sai Kumar Talapala , Manideep Sake , B Tulasi ,   Division of Entomology, ICAR- Indian Agricultural Research Institute, New Delhi- 110012, India, D Thrilekha ,   Department of Sericulture, University of Agricultural Sciences, College of Agriculture, GKVK, Bengaluru, Karnataka -560065
Published: December 2024

Abstract
This review delves into the emerging role of entomophagy, or insect consumption, in contemporary diets, highlighting its benefits, challenges, and potential for widespread acceptance. Insects are an abundant source of protein and nutrients, presenting a sustainable alternative to conventional animal proteins with a considerably lower environmental impact. Traditionally, insects have been an integral part of diets in numerous Asian, African, and Latin American cultures. However, acceptance in Western markets remains limited due to cultural norms and psychological barriers. This review explores strategies to enhance consumer acceptance, including educational initiatives, innovative product development, and advanced processing technologies. By addressing these challenges, entomophagy holds the promise of significantly contributing to food security and sustainability in the future.
Keywords: Entomophagy, Sustainability, Consumer Acceptance, Nutritional Benefits, Cultural Integration
Unveiling insect olfaction: advances and applications of electroantennography and single sensillum recording
Authors:   Keladi Shivappa Nayaka University of Agricultural and Horticultural Sciences- Shivamogga-577204, Karnataka, India, S. M Kishore , L. Hanumantharaya , K. M Sujith ,   Keladi Shivappa Nayaka University of Agricultural and Horticultural Sciences- Shivamogga-577204, Karnataka, India
Published: December 2024

Abstract
Electroantennography (EAG) and single sensillum recording (SSR) are two fundamental electrophysiological techniques used to study the olfactory responses of insects. These methods have significantly contributed to our understanding of insect olfaction, from the initial identification of pheromones to the detailed analysis of olfactory receptor function. This review discusses the principles, methodologies and applications of EAG and SSR, highlighting their respective advantages and limitations. It also explores advancements in these techniques, such as multidimensional EAG, which offers an advanced approach to analysing complex odour mixtures. Emphasis is placed on the equipment, insect preparation, and technical considerations essential for effective electrophysiological studies.
Keywords: Electroantennography (EAG), Single Sensillum Recording (SSR), Insect Olfaction, Olfactory Receptor Function, Multidimensional EAG.
Infestation index and damage rating scale for bondar's nesting whitefly (Paraleyrodes bondari Peracchi) infestation in coconut plantations in southern Tamil Nadu
Authors:   Division of Entomology, Sher-e- Kashmir University of Agricultural Sciences and Technology of Kashmir, Srinagar- 190025, Jammu and Kashmir, India, S. Suriya , G. Preetha , N. Balakrishnan , J. Sheela ,   Department of Agricultural Entomology, Tamil Nadu Agricultural University, Coimbatore -641003, Tamil Nadu, India,   Department of Plant Pathology, V.O.C. Agricultural College and Research Institute, TNAU, Killikulam, Vallanadu - 628252, Tamil Nadu, India
Published: December 2024

Abstract
Surveys were conducted at fortnightly intervals in major coconut gardens across the southern districts of Tamil Nadu, including Thoothukudi, Tenkasi, Tirunelveli, and Kanyakumari, from December 2020 to October 2021, to assess the intensity of damage caused by the whitefly complex in coconut. Paraleyrodes bondari Peracchi, commonly known as Bondar's Nesting Whitefly, poses a significant threat to coconut crops, affecting both yield and overall plant health. During the study a comprehensive Damage Rating Scale was tailored for the assessment of Bondar's Nesting Whitefly infestation in coconut crops. In Thoothukudi district, P. bondari infestation was generally low, except during early December 2020 and March 2021, when the infestation index ranged from 1.01 to 2.00. Tenkasi district saw the infestation index peak at 1.06 in early August 2021, with a low of 0.54 recorded in late July 2021. In Tirunelveli district, the infestation index varied from 1.38 in early December 2020 to 0.14 in late October 2021, while Kanyakumari district reported the highest infestation index of 1.54, categorizing it as medium. This scale aims to provide a standardized and practical tool for growers, researchers, and agricultural practitioners to quantify the extent of damage caused by this particular pest.
Keywords: Bondar’s nesting whitefly, damage rating scale, Woolly wax nests, Sooty mold