bluuebunny/crossref_metadata_2025 huggingface dataset:
As competências dos estudantes de graduação em Ciências Contábeis: validação de conteúdo e de face de um instrumento para a coleta de dados
Authors: Vieira Sandro , Silva Willian Francisco , Garcia Elias , Dechechi Eduardo Cesar
Published: December 2023

Diante das novas dinâmicas de trabalho, oriundas do avanço tecnológico e da inovação  se torna  importante aprofundar o conhecimento sobre as competências adquiridas pelos acadêmicos de contabilidade no decorrer do seu processo de formação universitária, de forma a compará-las com as exigências do mercado. O objetivo do estudo foi adaptar e validar um questionário a ser utilizado para a coleta de dados junto aos estudantes de Ciências Contábeis de uma IES localizada no Oeste do Paraná. Os procedimentos metodológicos incluíram a validação de face e de conteúdo do questionário  a ser utilizado. A pesquisa foi realizada com 38 estudantes de 02 turmas,  matriculados no quarto e quinto ano e aplicada no segundo semestre de 2022. Os dados foram análisados utilizando Análise Fatorial e o resultado demonstrou ser viável a utilização do referido instrmento, baseado nas quatro competências definidas no modelo de Oliveira (2016).
Percepção dos auditores das Universidades Federais brasileiras sobre a qualidade da informação contábil
Authors: Nascimento Paula Rafaella Santos , Leitão Carla Renata SIlva
Published: December 2023

O artigo se propôs a verificar a percepção dos auditores sobre a qualidade das informações contábeis. Para tanto, foi realizada uma pesquisa descritiva do tipo survey que consultou auditores das universidades federais brasileiras, cadastradas na plataforma Fala.BR. Os resultados indicaram a presença de todos os atributos qualitativos nas informações contábeis das universidades, contudo as qualidades relevância e verificabilidade demonstraram maior predominância no grupo.
IMPLEMENTASI PERAN AUDITOR INTERNAL DALAM PEMENUHAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT
Authors: Dewi Sofiana
Published: December 2023

ABSTRAK

Penelitan bertujuan untuk mengulas tentang peran auditor internal dalam peningkatan kualitas laporan keuangan pemerintah pusat dan pemerintah daerah. Selain itu, dalam implementasinya, penelitian ini juga bertujuan untuk mengulas peran Auditor Inspektorat Jenderal dalam peningkatan Laporan Keuangan Kementerian PUPR. Metode yang digunakan dalam penelitian adalah studi literatur dan studi lapangan. Studi literatur dilakukan pada 6 (enam) penelitian kuantitatif dan 1 (satu) penelitian kualitatif yang membahas tentang peran auditor internal dalam peningkatan kualitas laporan keuangan pada pemerintah pusat dan pemerintah daerah. Studi literatur dilakukan dengan menggunakan data yang bersumber dari artikel, jurnal, skripsi, dan buku. Selain itu, studi lapangan dilakukan melalui wawancara dengan 4 (empat) informan yang terdiri dari 2 (dua) orang Penyusun Laporan Keuangan Kementerian PUPR dan 2 (dua) orang lainnya merupakan Auditor Inspektorat Jenderal Kementerian PUPR. Hasil penelitian dengan studi literatur menunjukkan bahwa secara keseluruhan auditor internal berpengaruh secara signifikan terhadap peningkatan kualitas laporan keuangan pemerintah pusat dan pemerintah daerah. Dari hasil wawancara disimpulkan bahwa Auditor Inspektorat Jenderal berperan aktif dalam peningkatan kualitas Laporan Keuangan Kementerian PUPR melalui fungsinya dalam kegiatan penjaminan dan konsultasi.

 

Kata Kunci :

Laporan Keuangan; Auditor Internal; Penjaminan dan Konsultasi.

 

ABSTRACT

This research aims to review the role of internal auditors in improving the quality of financial reports of the central government and local governments. In addition, in its implementation, this study also aims to review the role of the Inspectorate General Auditor in improving the PUPR Ministry's Financial Report. The method used in this research is literature study and field study. The literature study was conducted in 6 (six) quantitative studies and 1 (one) qualitative research which discussed the role of internal auditors in improving the quality of financial reports at the central government and local governments. Literature study was conducted using data sourced from articles, journals, theses, and books. In addition, the field study was conducted through interviews with 4 (four) informants consisting of 2 (two) Compilers of the Ministry of PUPR's Financial Statements and 2 (two) others who were Auditors of the Inspectorate General of the Ministry of PUPR. The results of the research with literature studies show that overall internal auditors have a significant effect on improving the quality of financial reports for the central government and local governments. From the results of the interview, it was concluded that the Inspectorate General Auditor plays an active role in improving the quality of the PUPR Ministry's Financial Reports through its functions in guarantee and consulting activities.

 

Keywords :

Financial Repots; Internal Auditors; Assurance and Consulting.
CUSTOMS FRAUD DETECTION USING EXTREMELY BOOSTED NEURAL NETWORK (XBNET)
Authors: Novith Diyouva Christa , Sembiring Adrianta Ras , Ridho Muhammad Hadiyan
Published: December 2023

Noticing the vital role of cross-border trade has made Customs plays a crucial role not only in maintaining supply chain but also in securing government revenue from intentional fraud. Given the huge volume of international trade and limited workforce, Customs across the world must implement efficient and effective risk management. This paper proposes XBNet, an ensemble of tree-based algorithms with deep learning algorithms, to detect fraud in import activity. The strength of XBNet is combining gradient-boosted trees with neural networks where the weights, bias, and loss are adjusted simultaneously with the importance features of each tree in each layer. The object of this study is Import Declaration data from four Customs Offices, and the model is set for each Customs office to capture fraud patterns related to their region.  We compared the model with two different parameters and concluded the models with learning rates = 1%, number of hidden layers = 2, activation function = sigmoid, and number of epochs = 100 as the most suitable for the Belawan, Merak, and Makassar and model with number of hidden layers = 2, number of epochs = 50 and other parameters are set the same as the most suitable for Tanjung Emas.
HOW DOES DIGITALIZATION CHANGE THE ROLE OF CUSTOMS AUTHORITIES AND THE IMPLEMENTATION OF THEIR FISCAL FUNCTION
Authors: Ivanuschenko Alevtina Viktorovna
Published: December 2023

Foreign trade regulation mechanisms all around the world have not kept pace with technology and the business models it creates. Digital globalization brings the new era of global flows, an era in which data flows are becoming more important than physical trade. In this way the percentage of revenue collected by a customs administration to budget revenues in the longer term may decline. The article explores the challenges of the digital economy analysing the latest researches in the field of foreign trade and customs administrations perspectives. The special attention was paid to the term «digitalisation» and the fiscal function of customs administrations. There the descriptive type of research have been used.  The research was built based on the review of the current legal provision in the field of customs valuation, e-commerce, IMF, WTO, WCO, OECD latest editions related the topics as digitalization, digital economy, supply chains 4.0, disruptive technologies in customs. Actual areas of work for customs were highlighted. Recommendations in the following spheres were proposed: personnel qualification, organisational integrity, technology implementation, data driven models of work.
PLASTIC TAX AND CIRCULAR ECONOMY INCENTIVES TO TACKLE CLIMATE CHANGE (INDONESIAN CONTEXT)
Authors: Saputra Agustinus Imam , Tambunan Supriadi C.H. , Yulianto Irfan
Published: December 2023

The use of plastic can harm the environment and contribute to climate change. Later, climate change will reduce the quality of ecosystems, public health and a region's economy. The use of plastic needs to be reduced, especially for single-use or only plastic with a short useful life. One way to control the use of plastic is through a plastic tax, which in this study is categorized as an excise. This research aims to determine what tariff is appropriate for the Indonesian context, which will soon impose an excise on plastic. This study also provides an overview of state revenues from related plastic excise and incentives that can be given to business actors implementing a circular economy. Next, this research uses a qualitative descriptive research method. This study estimates the amount of excise and tax revenue from implementing plastic excise. The study results show the enormous potential for state revenue from plastic excise and import tax increases. Furthermore, synergistic activities carried out by Ministry of Environment and Forestry (MEF) and Directorate General of Customs and Excise (DGCE) can take the form of joint business processes in monitoring plastic waste recycling. This research could trigger further research regarding plastic excise and the effects on economic companies after the government determines the excise.
NAVIGATING INDONESIA'S LOGISTICS AND SUPPLY CHAIN CHALLENGES: A DATA-DRIVEN ANALYSIS OF LOGISTICS PERFORMANCE INDEX
Authors: Iskandar Tedy , Arifin Ridwan
Published: December 2023

Indonesia's logistics sector faces complex challenges, including a lack of integrated policies among government ministries and institutions. The 2023 Logistics Performance Index (LPI) highlights this issue, with improvements in customs and infrastructure indicators but declines in others. This paper offers guidance for the Indonesian government, especially the Indonesian Customs and Excise, to create a unified logistics policy. By analyzing LPI rankings and successful strategies from other countries, Indonesia can improve its national logistics performance. The research also provides insights for stakeholders at all levels, promoting supply chain and logistics efficiency. Indonesia's LPI decline is a multifaceted problem, emphasizing the Customs and Excise's pivotal role in optimizing the national supply chain and facilitating international trade. Addressing these challenges is crucial for improving economic competitiveness and attracting investments in Indonesia's logistics sector.
RAIL TRANSPORT IN E-COMMERCE: AN OVERVIEW OF THE OPPORTUNITIES
Authors: Zhanna Maslova
Published: December 2023

The e-commerce market is constantly growing and attracting new entrants, but some developing trends are controversial.

The study presents the results of a comparative analysis of logistics development strategies in the e-commerce market in the Russian Federation and the Republic of Indonesia. The analysis shows that while technological solutions are more general and they can be disseminated as best practices, the structure of transportation depends on local characteristics.

In Russia rail transport has an important place in the overall transport volume, but in order to be integrated into the e-commerce market, railway companies have to change their existing logistics significantly. This study presents an analysis of strategic documents, examining the prospects for Russian Railways to enter the e-commerce market and the challenges encountered along the way. Rail logistics is a rather conservative industry but nowadays it ready to embrace new technologies, cloud-based solutions and services, such as track and wagon sensors, intelligent video analytics and so on. In Indonesia, as an island nation, rail transport is not that important. The country faces the challenge of developing land transportation by different modes of transport.

The article not only identifies general trends in the use of logistic instruments for small-scale shipments but reveals possible obstacles and ways to improve logistics. Some recommendations are made, as E-commerce logistics systems seek improved communication, transparency in the supply chain, improved customer satisfaction, distribution and logistics optimization, cost reduction, improvement in efficiency and on-time delivery. The land transportation industry is crucial for the growth of national connectivity and contributes significantly to national development.
FRAUD DETECTION USING DATA ANALYTICS: A CASE STUDY OF UNDER INVOICING IMPORTATION FRAUD IN INDONESIA
Authors: Sa’adah Siti Aarifa’atus , Hartanto Arief
Published: December 2023

Fraud detection is a big concern for all the government agencies. In customs areas, fraud detection is needed to ensure that there is no leakage in state revenue, one of which is caused by the under invoicing importation fraud. The data analytic implementations have been used in many studies to handle problems in big data and give solutions. This study aims to explain how data analytics can be implemented to detect the under invoicing importation fraud. Several variables were included in this study, including the variables that show the risk level of importers, commodities, suppliers, and the exporter countries. This study compared various machine learning models including Logistic Regression, Decision Trees, Random Forest, Extreme Gradient Boost, Artificial Neural Networks, Gaussian NB, and K-nearest Neighbors. To evaluate the models, this study measures the performance of the models by comparing accuracy score, precision score and log loss score. The result shows that the Xtreme Gradient Boost performs best in detecting under invoicing fraud with accuracy score at 63%, precision score at 63% and log loss score at 62%. As far as we know, this has been the first work to compare a number of machine learning models to create under invoicing fraud detection. The results of this study will assist examiners in the import clearance process by providing an early warning of the under-invoicing transaction. It can lead to more effective and efficient examination, so that customs agencies can perform well in their service and inspection functions, despite the limited resources
Secure and Efficient Crop Tracking in Agriculture using Block chain
Authors: Aghav Sandhya  , Kadlag Narendra  , Lagad Makarand  , Madhavai Sapna  , Murade Trupti
Published: December 2023

Crop tracking and traceability are crucial aspects of the modern agriculture supply chain, ensuring the safety and authenticity of products for consumers while improving efficiency and reducing waste. This paper presents a secure and efficient solution for crop tracking in agriculture by leveraging blockchain technology. The proposed system employs distributed ledger technology to record and verify the journey of crops from the field to the consumer, enhancing transparency and accountability. We explore the integration of smart contracts to automate key supply chain processes, such as quality assessment and payment settlement. Our solution not only strengthens the security of crop data but also streamlines the supply chain, reducing administrative overhead. We demonstrate the feasibility of our approach through a practical implementation, highlighting the benefits of blockchain in agriculture supply chain management.
Impact of electromobility development on tax revenues: A case study on Norway
Authors: Andrlík Břetislav
Published: December 2023

The manuscript deals with the development of electromobility in Norway and its impact on tax revenues. The detailed focus of the paper is on registration and road taxes directly related to the acquisition and operation of a road motor vehicle. The paper aims to verify whether a growing share of electric cars in Norway's fleet impacts the decrease in tax collection, namely road and registration tax. Norway was chosen because it is the country with the highest share of electric cars in the vehicle fleet in the world. Impacts on road and registration tax are investigated, focusing on 1998–2021. Our results suggest that the introduction of electromobility has a negative effect on the collection of road and registration tax, with the addition that this impact is statistically significant only in the case of registration tax. In other words, our research assumption was only confirmed in the case of the registration tax.
Advocates Assembly Notes
Authors: Kissi Evelyn , Walsh Samantha , Rinaldi Jen
Published: December 2023

Evelyn Folake Kissi and Samantha Walsh provide their insights from years of conducting community-grounded disability research, with a focus on how to intersectionalize the work and de-centre whiteness.
Presentación del Dossier La Argentina hace un siglo. Política, Economía, Sociedad e Historia,1916-1930
Authors: Moreyra Beatriz I.
Published: December 2023

El presente volumen recoge las distintas ponencias y los comentarios presentados y discutidos en las Jornadas La Argentina hace un siglo. Política, Economía, Sociedad e Historia,1916-1930, realizadas en la Academia Nacional de la Historia, los días 14 y 15 de setiembre del 2023, en torno a las mutaciones y permanencias de una etapa argentina caracterizada por una metamorfosis acelerada y democrática.
Comentario a la ponencia del Dr. Martín Castro - Panel "Las presidencias radicales"
Authors: Sáenz Quesada María
Published: December 2023

Martín Castro nos ha hablado de las dificultades de los gobiernos radicales para aceptar la “herencia institucional del antiguo régimen”, y de sus antecedentes en la Revolución del Parque, cuyos argumentos de carácter moral con respecto a los grupos minoritarios gobernantes, a los que se aplicó el término oligarquía, fueron utilizados con ciertos matices para descalificar a los gobiernos del Partido Autonomista Nacional, condenar “las situaciones provinciales”, reclamar la reforma política, legitimar el liderazgo de Hipólito Yrigoyen o justificar la intervención de provincias opositoras. Se utilizó asimismo el término oligarquía paradisciplinar a las propias huestes de la Unión Cívica Radical o para descalificar a los círculos universitarios dominantes.
A. V. Bokov’s jubilee exhibition
Authors: Bush Dmitry
Published: December 2023

The exhibition dedicated to the 80th anniversary of Andrey Vladimirovich Bokov opened on the day of his jubilee, 26 September, at the Pushkin State Museum. Two parts of the exhibition included two components of A. V. Bokov’s creative activity – architectural graphics and collages composed of photos of his realised projects.
Days of Architectural Heritage in Yekaterinburg
Authors: Elizarova-Burlakova Nadezhda
Published: December 2023

On 12-14 October the Museum of Architecture and Design of the Ural State University of Architecture and Art (USUAA) held the regional festival “Days of Architectural Heritage. Yekaterinburg: past, present, future”. The participants discussed the problems of heritage preservation, restoration, reconstruction and popularisation. There was a presentation of a new publishing series and awarding of the winners of three competitions.
in brief
Authors: Grigoryeva Elena
Published: December 2023

The year 2023 is coming to an end. It was filled with bright architectural events in the life of Irkutsk, Siberia and the whole country. PB has published detailed materials about the main Siberian events (Zimnik, Archbukhta, Archigesh and ZVS) in its previous issues. Here are a few more events that should not be left unmentioned at the end of the outgoing year.
Architectural theory and practice
Authors: Rappaport Alexander
Published: December 2023

A practice is an activity that fulfils the tasks given by the administration or ordered for money. Such practice (design activity) does not need the theory of architecture. Architects-designers ignore it for a reason. The well-known paradox “there is nothing more practical than a good theory”, however, can be applied in the field of architecture. The idea of fundamental independence of theory and practice in architecture (and not only) is justified by the fact that it is impossible to know in advance how theoretical ideas will affect practice. The value of theoretical ideas is not diminished by the fact that they are not currently applied in practice and have no economic effect.
Style trends in Soviet architecture of the 1930s
Authors: Barkhin Andrey
Published: December 2023

In 1932, the competition for the Palace of the Soviets formally proclaimed a focus on “mastering the classical heritage”. From that moment on, Soviet architects turned with passion to Italian Renaissance motifs and the tradition of domestic pre-revolutionary architecture. However, in 1934, the Palace of Soviets was accepted for construction in an innovative, ribbed style and Art Deco forms. In those years, that kind of architecture was developing abroad as well. New York and Chicago became centres of rapid growth in the number of skyscrapers in Art Deco style; the new centre of Washington was worked out in Neoclassical style. All this allows us to record the phenomenon of style parallelism in the Soviet and foreign architecture of the 1930s.
Ecological motivation of color in urban coloristics
Authors: Griber Yulia
Published: December 2023

The article analyses the key ideas and basic concepts of ecological theories of urban coloristics, the authors of which believe that the color identity of a city should be the result of an evolutionary process and be formed on the basis of local shades, which are characteristic of individual settlements and conditioned by geography and climate, natural environment and lighting conditions. The article reviews the stages and principles of the methodology of chromatic analysis of place proposed by J. Brino and J.-Ph. Lenclos. It also discusses the links between ecological theories of color in urban environment design and ecological theories formed in linguistics, psychology and cognitive sciences.
practitioners. east
Authors: Grigoryeva Elena , Lidin Konstantin
Published: December 2023

From the current turbulent and fast-paced century, the 19th and even a part of the 20th centuries look unhurried, steady and full of common sense. The classical order system of proportions and the methods of town-planning tested over the centuries served as a reliable basis for creative searches for new architecture. In the block “Practitioners” we publish rare biographical and analytical materials on the architects of the Russian Far East and Siberia little-known to the general architectural public. It was here where the unity of theory and practice was preserved until the middle of the new twentieth century. Buildings and archival materials of that era show how harmonious and balanced can be the mood of architecture, in which practice is based on a solid foundation of theory. The cultural heritage of the past – from the ancient city plans of the Middle East to the Soviet architecture of the country’s post-war reconstruction period – is a huge and growing asset useful for architecture in its new stage of accelerating development.
Activities of the architect and artist I. S. Stepanov on Sakhalin Island
Authors: Bazilevich Eugene
Published: December 2023

The article reflects intermediate results of the research project “Architects and Engineers of Eastern Outskirts of Russia (Second Half of XIX – Beginning of XX Century)”. On the basis of archival material obtained from the Russian State Historical Archive of the Far East (RSHA FE), the author describes the creative and professional activities on the island of Sakhalin performed by Ivan Stepanovich Stepanov, a graduate of the St. Petersburg Imperial Academy of Fine Arts, architect and artist.
Chita architect Fedor Ponomarev and his legacy
Authors: Bazilevich Mikhail , Kim Anton
Published: December 2023

The article reflects the interim results of a study conducted by the authors within the framework of the scientific project “Architects and engineers of the eastern outskirts of Russia (second half of the 19th – early 20th centuries)”. On the basis of archival data and materials of field surveys, the authors present a systematized picture of the professional activity of the Chita architect, construction technician Fedor Evplovich Ponomarev. The surviving buildings of the architect are considered, the characteristic features of his work are revealed.
Highlights of the life of Nikolai Iosifovich Boikov (1873-1959)
Authors: Druzhinina Inna
Published: December 2023

The purpose of the article was to restore the memory of the famous Irkutsk architect, teacher and scientist. The year 2023 marks the 150th anniversary of the talented architect. Some facts of his biography and creative path became especially important milestones in the fate of this man. The study is based on archival materials of the Irkutsk Regional Organisation of the Union of Architects of Russia. The authenticity of the materials is confirmed by the fact that the documents in the archive appeared thanks to the relatives of N. I. Boikov. The work with archival documents prompted the author to study in more depth the materials on little-known projects of N. I. Boikov, to conduct their field research, interviews with the plant staff and local residents. Many biographical facts and highlights of N. I. Boikov’s creative life are published for the first time.
Images of the Homeland in the Cultural Landscape of Northeast China
Authors: Ivanova Alina
Published: December 2023

The article is based on the results of the 2023 field season in Northeast China. Three stories in the history of westernization of Manchuria are examined: the construction of railroads, the activities of Catholic missionaries, and the greening of the Liaodong Peninsula. It is concluded that the Jesuits managed to introduce the main architectural symbol of Western civilization, the Gothic cathedral, into the Chinese cultural landscape. Ideology proved to be more effective than faith in technical progress, which consistently guided both the Russians and the Japanese in their exploration of Manchuria.
UPAYA GURU PAI DALAM MENANAMKAN UNDERSTANDING OF RELIIGIUS LITERACY PADA PESERTA DIDIK
Authors: Syah Yusran , Zulkifli Muh
Published: December 2023

Kondisi siswa yang masih banyak kekurangan pemahaman tentang literasi keagamaan. Hal itu dapat diamati dari kemampuan siswa dalam memahami literasi itu sendiri. tujuan penelitian adalah untuk mengetahui upayaguru PAI dalam menanamkan pemahaman literasi keagamaan pada peserta didik di kelas XI SMA NW suralaga untuk mengetahui faktor pendukung dan penghambat upaya guru PAI dalam menanamkan pemahaman literasi keagamaan pada peserta didik di kelas XI SMA NW suralaga Penelitian ini menggunakan metode penelitian kualitatif deskriptif, Subjek informan yangterlibat kepala madrasah, Guru PAI. Metode pengumpulan data adalah dengan cara observasi, wawancaraterstruktur dan, dokumentasi. Untuk analisis data menggunakan reduksi data, pengumpulan informasi, penarikan kesimpulan. Adapun hasil penelitianini adalah dengan cara menumbuhkan kesadaran akan pentingnya membaca dengan pemberian motivasi dan inspirasi, kemudian Membaca sebelum KBM dimulai tujuan supaya siswa lebih terangsang untuk belajar, kemudian optimalkan perpustakaan dengan cara studytour ke perpustakaan, Kemudian pembinaan skill berbicara dilakukan untuk melatih siswalebih vocal dalam berbicara di muka umum dan penerapan metode diskusi pada saat KBM. Kemudian faktor pendukungnya adalah sarana dan prasarana yang lengkap dan memadai, latar belakang guru PAI yang notabene mempunyai literasi keagamaan yang kuat. Sedangkan faktor penghambatnya adalah masih banyaknya siswa kurang percaya diri untuk berbicara dihadapan umum dan kurangnya kebijaksanaan siswa dalam menggunakan teknologi.
GROUNDWATER QUALITY AND FATE OF PUBLIC HEALTH IN NEW KARACHI TOWN, KARACHI, PAKISTAN
Authors: Khan Adnan , Eghbalbakhtiari Asal , Anjum Suhail
Published: December 2023

The aim of present study was to evaluate the groundwater quality and its potential impacts by drinking on the health of New Karachi Town residents. For this purpose, a total of 25 groundwater samples were randomly collected through boring wells at a depth range of 961 meters from the study area. Data revealed that all the chemical parameters exceeded their guideline values of WHO for drinking purpose in most of the wells. TDS content of groundwater is very high (mean: 4781.6 mg/L) which exceeded the WHO limit (500 mg/L) for drinking purpose. Highly elevated concentration of Na (mean: 1397mg/L), K (mean: 39.72 mg/L), Ca (mean: 308.7 mg/L), Mg (mean: 1408.65 mg/L), Cl (mean: 2502.345 mg/L), HCO3 (mean: 441 mg/L) and SO4 (mean: 332.4376 mg/L) is reported in more than 85% wells which is against the corresponding WHO guideline for drinking purpose. Very high concentration of these major ions (Mg, K, Ca, Na, Cl, SO4 and HCO3) is indicating the sewage mixing with groundwater in study area. Groundwater in New Karachi town is not suitable for drinking purpose and may cause serious health impacts of acute and chronic nature.
IMPLICATION OF MENTAL EFFORTS DESIGNING EXERGAMES CURRICULUM IN MODERN TIMES IN PAKISTAN
Authors: Qureshi Prof. Iqbal Ahmed , Khan Shahzaman , Iqbal Prof. Dr. Yasmeen
Published: December 2023

The implication of mental efforts in designing physical education curriculum in modern times provides favorable environment for this academic discipline contribute to motivate the trainee players engaged in physical education activities to make the people physically fit in the national community as students often continue to exercise to increase their ability through moderate work outs concentrating to improve their skills in the societal community. The authors have briefly described the benefits of mental efforts in receiving the advantages adopting physical education curriculum through displaying sports video games in modern-day physical education course while discussing the importance of sports videos in the learning process worked out in physical education courses of academic institutions adopted in many civilized nations world over, considering the importance universally recognized to recommend to impart teaching and training through displaying exergames (telecasting sports games on videos) understanding the techniques of the games on television received enormous value in making outstanding athletes to follow modern procedure to receive the advantages of learning new techniques to recommend advanced training exercises in contributing student-players to appreciate the effects of moderate exercises carried out in achieving significant training to support players in producing to testify in adjusting the players’ fitness preparation to participate in lifelong exercises adopting variety of physical activities to make individuals physically healthy in the societal community as ddisplaying videos on TV provide exercise and gaming techniques emerge as the innovative tool to settle the crisis. only prevalent as part of students’ physical education classes as summarizes the literature on the mentioned subject matter, emphasizing on their potential to improve student-players’ physical health along with various social activities, and academic performance in the academic institutions and hopefully in future years, Pakistan may display and telecast the modern sports techniques on known national television channels.
Investigating the Effects of High Intensity Resistance Training on Physical Fitness of University Male Football Players
Authors: Tabassum Yasmeen , Amjad Sofia , Din Badar Mohy ud
Published: December 2023

High intensity resistance training (HIRT) can enhance strength, power, speed, agility, endurance and reduce injury risk in football players contributing to improved performance on the field. The purpose of this study was to determine eight-week high intensity resistance training (HIRT) intervention affected the physical fitness of male university football players. A randomized controlled design was adopted for the study and (n=24) football players between the ages of 19 and 25 took part. Before and during the intervention, which included three weekly training sessions, the participants were evaluated. The Yo Yo intermittent recovery test level 1 (YYIRT1), the 30 m sprint time (ST), the running based anaerobic sprint test (RAST) and the change of direction time (COD) were among the physical fitness tests. Following the eight week HIRT intervention, all experimental group variables revealed significant changes between pre- and post-tests.
Recognition of Off-Line Hand-Written Alphabets Using Knowledge-Based Computational Intelligence
Authors: Hasseb Muhammad , Abbas Ghulam
Published: December 2023

The handwritten character recognition is considered an active recognition problem under the field of image processing and pattern recognition. Both area of research has gained so much popularity in few last years due to technology advancements and necessity of time. The handwritten character recognition also becomes popular due to globalization and technology improvements. In previous time, the information was stored in written form only. To utilize that information, one needs such an advanced method which can do this task efficiently and without reliance on human. This work provides such a simplified and accurate method for the recognition of handwritten characters. A system is proposed to recognize characters using convolutional neural network and is evaluated on a benchmark dataset named as EMNIST to show the performance of the proposed technique. The proposed system gained the accuracy of 97.62% which is better than various existing methods.
Development of Organic Rankine Cycle for Microcogeneration by Using Scroll Compressor
Authors: Ahmad Raees , Ahmed Imran , Mumtaz Asif , Akram Umer
Published: December 2023

ORCs are being used in low grade heat recovery applications. The Model prepared is a 1 kW ORC comprising of four main parts: evaporator, Scroll expander, condenser and feed pump. Main restriction, while designing ORC model, was to choose working fluid. Working fluid will be a refrigerant whose properties will be modified to the working conditions in which the heat recovery is carried out. A refrigerant R134a (a gas used for Household refrigeration system) has been selected as working media due to its required performance, high safety and frequent availability in Pakistan. An investigational study has been carried out on an ORC, recovering heat from hot water at a temperature ranging from 130-140°C. The scroll compressor will be used in reverse as a volumetric scroll expander to extract work from the system.

Physical Model of every equipment of the test bench has been validated. The ORC test bench has been commissioned and testing has been performed under different working conditions to understand its behavior broadly. In the last section of this thesis work, future work has been proposed for better optimization of the ORC test bench.
Design and Implementation of Hybrid Fuzzy Control of a Magnetic Levitation System
Authors: Sattar Nasir , Bhatti M. Kamran Liaquat , Mahmood Tahir , Tahir Waqar , Kashif Muhammad , Mohsin Muhammad Yasin
Published: December 2023

In this research paper scientific model of the levitation system based on the magnetic field has been implemented with the help of the fuzzy-logic controller. The behaviour of alluring (maglev) mainly based on the PID-controller being used. Therefore, a controller based on PID has been organized to control efficiently and get the desired performance of the maglev system under study. But, as evident from the literature review, a PID controller has its limitations and is typically undefined in the situation of changing the load because PID controllers have fixed constraints. Due to these limitations, a controller that is based on fuzzy logic has been designed to overcome these problems. By using the fuzzy logic, again has been selected for the PID-controller by using the different values of load and set the reference value to calculate the gain error. Best suited membership functions have been used to fuzzifier the gain parameters. An optimal inference engine has been designed to map inputs to the corresponding outputs. Finally, a de-fuzzifier has been designed to get crisp values which reflect the gain constraints of the designed PID Regulator. This fuzzy controller supervises the conventional PID controller to automatically adjust its parameters to control the maglev system even with varying load and varying air gap changes.
Cotton Crop Disease Detection using Machine Learning via Tensorflow
Authors: Pechuho Nimra , Khan Qaisar , Kalwar Shoaib
Published: December 2023

World population is expected to be 10 billion in 2050. With more mouths to feed, agriculture needs to boost up to meet the food requirements. However, developing countries like Pakistan has seen a decline in their production of the crops. One of the main reasons behind declined in the production of the cotton crop is the damage caused by cotton diseases. Our model is giving farmers an easy and efficient method to diagnose cotton diseases and will recommend the usage of pesticides. It is based on machine learning, which learns with every use. Agriculture needs innovative ideas to increase its yield. CottonCare (Cotton Crop Disease Detection using Deep Learning via TensorFlow) is also one of the steps to integrate artificial intelligence into agriculture. The goal of this project is to help the farmers in decreasing the production cost and achieving the higher yield, which is also going to contribute to the country’s economy.
Design and Fabrication of Cost-Effective Low-Speed Subsonic Open Type Wind Tunnel
Authors: Basit Abdul , Ahmed Sufyan , Hamza Muhammad , Shah Sarmad Ali , Iqbal Samar , Razzaq Muhammad Hassan , Malik Sheharyar
Published: December 2023

This paper presents the design and manufacturing of open circuit low-speed wind tunnel. The design of the contraction cone, test section and diffuser are finalized by the numerical analysis performed on ANSYS CFD software. A unique insight into the design of the contraction cone is presented. A fifth-order polynomial is used to model the contraction cone in PRO-E software. It allowed designing the test section with minimum turbulence and flow serration and a flow velocity profile of 20 m/s. The cross-sectional area of the test section and diffuser are selected after analytical calculations. The diffuser is designed as such to avoid pressure loss by incorporation changes in the rectangular cross-section. The initial study performed on the design helped us to select the fan with suitable power. Moreover, the intake of the contraction cone is equipped with the honeycomb structure of facilitating the laminar flow into the contraction cone. Following on to the initial numerical analysis, the fabrication of the wind tunnel is performed. Besides, a separate lift/drag measuring force system is also prepared; the intuitive design is cost-effective as well as accurate. The placement of anemometer helped us to directly measure the test section velocity, which is found to be 17 m/s.
Novel Multilevel Inverter using a Single H-Bridge
Authors: Siddique Muhammad , Iqbal Adil , Nasir Tehreem , Bhatti M. Kamran Liaquat , Fatima Kumail
Published: December 2023

A novel (N+1)-level multilevel inverter (MLI) using a modified solar panel (MSP) and newly proposed commutator coupled with slip rings, is presented in this paper. This multilevel inverter has only one H-bridge (HB) unit. The number of voltage levels of MLI depends on the number of the output terminal of MSP. The sinewave output is made possible by two-dimensional controls. The staircase sine wave has been converted into pure sinewave by using the filter capacitor at H-bridge. It is transformed to high voltage sinewave by using a step-up transformer. This proposed technique is verified by simulation and prototype.
Power Production Strategy by Renewable Energy Resources in a Hospital of Multan with Techno-Economic Aspects
Authors: Shafqat Anum , Siddique Muhammad , Joiya Nawaz , Manzoor Owais , Bhatti M. Kamran Liaquat , Raza Safdar
Published: December 2023

With increasing trend and interest in renewable and sustainable forms of energy, the energy generation from renewable sources is increasing rapidly. There are many ways of getting energy from renewable sources. Power generation through solar is one of the emerging techniques. One of the major advantages of the solar power station is to production of electricity from free and unlimited reservoir of heat resources. This research deals with the implementation of the solar system at the roofs of hospitals to generates its own free and clean energy. By utilization of this idea, we can generate extra power from solar radiations to meet energy demand and able to mitigate energy crises. This research also deals with the production of energy with the help of biomedical wastes in major hospitals of Multan. By using medical wastes through the Rankine cycle, we can meet our energy demand.
Utilization of Waste Plastic Polymers to Improve the Performance of Modified Hot Mix Asphalt
Authors: Iqbal Asad , Jahanzaib Muhammad , Yousuf Muhammad , Ullah Kaleem , Adnan Muhammad , Ahmad Muzzafar , Ashiq Masood , Shehzad Umer , Munir Moaaz , Rehman Saeed Ur , Akhtar Muhammad , Rizwan Muhammad , Javed Musharraf , Omer Adhban , Akram Usman
Published: December 2023

Highway engineers agree that if good performance is to be achieved for a flexible pavement the wearing course of flexible pavement should be improved. Water enters the dense-graded bases through cracks, gets trapped and adversely affects the pavement structure and performance under loads. The modification of bitumen by the process of adding polymers mitigates these problems. This research-based study has been carried out by the laboratory analysis firstly the optimum binder content is determined by the Marshall Mix design criterion by using the different percentages of binder content (3%, 3.5%, 4%, 4.5%), then the optimum binder content can be obtained by the graphical values, the optimum polymer content (OPC) values are obtained against (OBC). To modify hot mix asphalt (HMA) the Marshall Mix behavior has been studied thoroughly in this research. For better performance, high-density polyethylene (HDPE), low-density polyethylene (LDPE) and crumb rubber (CR) are specified for the researched-based study. By the addition of 3% LDPE in bitumen content, improvement of 44% is shown, while the addition of 3.5% HDPE in bitumen content improvement of 40% and usage of 3 % CR in bitumen content improvement of 44% is shown. The addition of 3.5% HDPE is recommended to be the best modifier and has shown better results in all aspects.
EARLY Heart Disease Prediction with Minimal Attributes using Machine Learning
Authors: Aziz Sameen , Aslam Zahid , Rizwan Muhammad , Nawaz Shoaib
Published: December 2023

ABSTRACT- Heart Disease is one of major problem in our medical science and also in society. Largest-ever study on death shows that Heart Diseases have become Number one killer disease in the world. About 25 percent of deaths in the age group of 25 to 69 years occur due to heart diseases. In Our medical society all doctors are not equally skilled and experienced so every doctor has different opinion about Patients but still cases are reported of wrong diagnosis and treatment. There is need an intelligent system that predict about heart disease more accurately than doctors. In this paper we developed an intelligent Model using Neural Network that predict early Heart Disease base on minimum but major attributes of patient’s health with accuracy 90%. Finally, we got Impressive Results with small number of input variables of patients and the comparative study of the different Machine learning algorithms and tools.
Citrus Plant Disease Identification using Deep Learning with Multiple Transfer Learning Approaches
Authors: Anwar Talha , Anwar Hassan
Published: December 2023

Citrus plant fruits constitute a significant part of Pakistan's agricultural fruits production. A substantial proportion of citrus fruits is destroyed every year because of different diseases. Citrus plants need to be examined manually to identify the disease prevalence. This paper proposed an in-depth learning approach to identify disease in citrus plants automatically. The dataset used comprised of a small number of citrus plant leaves divided into five categories; 4 of them are disease affected, and the fifth category includes healthy leaves. DenseNet 121 is used as a deep learning model to train the dataset. First, the model is prepared without a transfer-learning approach. Then the model is pre-trained on external data of plant leaves, ImageNet dataset, and a combination of external data and ImageNet data. Model without transfer learning failed to identify the diseases. Model pre-trained on external data resulted in an accuracy of 92%, AUC score of 98.8%, and F1-score of 95%. The model with combined pretraining resulted in an accuracy of 88% and F1-score of 88%. Pre-training on ImageNet data resulted in an accuracy of 82% and F1-score of 87%.
Advanced Pressure Regulation System for Agricultural Sprayers using Model Predictive Control
Authors: Hussain Israr , Rehman Hafeez Ur , Din Zahoor Ud
Published: December 2023

Model Predictive Control (MPC) is like having a crystal ball for controlling systems. It's a method that allows for optimizing control actions by making predictions about how a system will behave in the future. In this research, an MPCbased intelligent control algorithm was created for variable-rate agricultural sprayer robots in order to regulate the goal pressure. The MPC algorithm was described after the modeling and simulation of the spraying system had been established in a MATLAB/Simulink environment. Using the Simulink Support Package for Arduino Hardware in MATLAB/Simulink, the MPC algorithm was implemented in real-time on an Arduino Mega 2560 controller board to verify the accuracy of the simulation results. In this study, MPC was compared to conventional PID control for regulating system pressure. Furthermore, MPC is a revolutionary approach to nonlinear system control that, in comparison to the results obtained with a PID controller, decreases chemical waste and lessens toxicological and environmental risk by achieving zero steady-state error, low transient response, and reduced peak overshoot. In summary, this research demonstrated that MPC is a powerful approach to nonlinear system control. It allows for predicting future behavior and optimizing control actions in real-time. By using this method to control the spraying of agricultural chemicals, this research was able to reduce the risk to the environment and human health, while increasing efficiency and reducing waste.
Comparison of Techno-Economic Models for Upgrading PV System without Net-Metering Option and Long Term Impact on Energy Bills
Authors: Ahmed Arslan , Kazmi Syed Ali Abbas , Anwar Mustafa , Waqas Adeel
Published: December 2023

This article presents a techno-economic analysis of upgrading a Photovoltaic (PV) power system at large. A comparative study has been carried out considering various technical and economic factors like per unit cost, annual load, energy demand growth, and PV panel efficiency, annual performance degradation of system, cost of electricity, payback period, initial capital expenditure, and rate of return in the form of saving in energy bills. The PV system is proposed to be upgraded from 1 MW to 2 MW at the National University of Sciences & Technology (NUST), Islamabad. The PV system is subject to be upgraded due to the growth rate of annual load and amount saved by PV contribution, which has been forecasted using data trends of the above-mentioned technical and economic factors. While considering these factors, four economic models have been evaluated and compared, which include Self-Built via Contractor with self-financing, Self-Built with bank financing, Power purchase agreement (PPA), also known as rental agreement and Built, Own, Operate & Transfer (BOOT) model. Merits and demerits of these models have been discussed, and the most feasible model has been proposed based on the mentioned key factors and long-term sustainable development goals (SDG) for affordable clean energy to contribute to climate action, i.e., adaptation of renewable energy resources (RER) and reduction of greenhouse gases (GHG).