bluuebunny/crossref_metadata_2025 huggingface dataset:
Demographic Characteristics, Crop and Livestock Production in Baobab Belt in North and West Kordofan States
Authors: Osman Elsayed, M. E. , Abd alhameed Haroon A. , Eltahir Muneer E. S. , Ahmed Adam I. , Abdelgadir Ibrahim, S. , Adam H. E. , Krawinkel M.
Published: February 2023

The objectives were to identify demographic characteristics, crop and livestock production in the study area. Ten villages were selected from both states, then 404 households were chosen from total number data of 2425. Data was collected used a questionnaire then analyzed using Microsoft Excel and SPSS version 22. The results revealed 24% of respondents stored their crops in granaries, houses and underground. There was 99.5% of respondents used baobab products as household consumption. Respondents used baobab for many purposes for instance food, medicine and economic purposes. Consistent with 82.7% of the respondents used leaves and fruits and 92% of them used them as salad. Concerning the pulp, 80.8% of respondents used it as juice. Seeds were used as coffee and snacks as stated by 33.3 and 66.7% of respondents, respectively. All (100%) respondents stated that leaves were harvested and consumed in early raining season. The majority of respondents stated that they consumed the pulps widely in fasting (Ramadan) month, wedding and festivals. The pulps have been harvested once and more than five times according to 29.5 and 28.2% of respondents, respectively. The quantities of harvested pulps during the season were estimated as more than 20 kg as said by 27.9% of respondents and 35.6% of them collected the leaves more than six times and their quantities were more than 2 kg according to 55.2% of them. The results showed that the 24-hour recall pulp and leaves quantity eaten, were <250 g/day and 251-500 g/day as stated by 60.4% and 53.9% of respondents. As well as the form of consumption of pulp was drink or juice according to 99.2% of them. According to 53.9% of respondents the 24-hour recall leaves was 251-500 g/day. The findings revealed that the respondents were consumed fruits and leaves 2-4 times a week due to 43.6 and 32.8%, respectively. The preference of respondents indicated that 56 and 96.5% of them like leaves and pulps very much, respectively whereas 81.4% of them dislike seeds. It is concluded that households in the area need to produce more of crops and livestock to achieve their self-satisfaction. The study recommended more investigations about nutritional status of the households in the area.
Prevalence and Distribution of Endoparasites in Carnivorous Primates from Thrissur Zoological Garden
Authors: Jaya M. , Sandra K. J. , Aja M. , Prasanth C. B. , Brinesh R. , Krishna M.
Published: February 2023

The animals selected for the endoparasitic observation are four species of carnivorous mammals specifically, Asiatic lion (Panthera leo persica), Bengal tiger (Panthera tigris tigris), Indian leopard (Panthera pardus fusca) and Indian jackal (Canis aureus indicus) that have been captivated in Thrissur zoo. By using direct smear inspection, conventional sedimentation, and flotation procedures, the faecal samples were subjected to a thorough routine parasitological study to determine the presence of parasite eggs and oocysts. The current analysis revealed that helminth and protozoan parasites infest four species of carnivorous mammals. Ancylostoma, Toxascaris leonina, Toxocara, Strongyle type and the trematode eggs of the species of Paragonimus as well as the coccidian genera Isospora of protozoa, were all observed to be abundant in the gastro intestinal tract of chosen mammals as a result of the study. By statistical analysis, according to the most recent observations it is noticed thatToxocara makes upon 25% of wild mammals, and any of the parasites infects 60% of wild mammals.
Design and Analysis of Novel Cascaded Topology with LD Cell for Micro-source Grids
Authors: Zakir Ullah  , Zeeshan Umar  , Muhammad Awais  , Asif Nawaz  , Aamir Naeem Khan  , Sheeraz Ahmed  , Mohsin Tahir
Published: February 2023

This paper focus on DC-DC converter called Novel Cascaded topology. This converter lies in the category of Non-Isolated DC-DC boost converters with upgraded voltage gain based on conventional topology with LD cell for micro-source grids. The proposed novel cascaded topology increases the voltage boost ability. There are some merits of our proposed topology that includes small voltages stresses across the switch, as well as upgraded gain. We prefered to use switch having small voltage rating as well as small resistance in ON-mode (RDS-ON), it leads to provide high efficiency. In our cascaded topology with LD cell,we did not use large duty cycle, coupling inductors as well as transformer.We will utilize the Continuous Conduction Mode (CCM) for the analysis of proposed novel cascaded topology. This topology is designed to operated on 12V supplying voltage, 55% duty cycle, 265W output power and frequency of 12KHz. The continous conduction mode (CCM) has been analyzed theoretically as well as practically based derived equations. The novel cascaded converter has been simulated in PSIM as well as MATLAB/SIMULINK, while explanations of the overall results are provided based on PSIM.
Object Detection and Recognition for Virtual Vision: Using Text-to-Speech Conversion Technique
Authors: Memoona Mushtaq  , Muhammad Munwar Iqbal  , Ayesha Mariam  , Aatka Ali  , Muhammad Nabeel Asghar
Published: February 2023

We see people with disabilities on a regular basis, and one of the most serious concerns is loss of sight or blindness. Blindness not only cause navigational issues for a person but also leads to the social challenges like readability. We are attempting to create a project that is inexpensive to common people who have lost their sight. To assist them in their everyday lives by providing them with a virtual vision to have a better real-life experience. It will also assist persons who are illiterate or unfamiliar with the area i.e., tourists and are unable to interpret the texts placed in front of them. Along with them, it can aid auditory learners, such as pupils, memorize notes in a unique way. The goal of our project is to support people in a variety of everyday chores by utilizing the benefits of a design. As a proof of concept, this project provides several examples of uses such as text recognition technology that can assist in reading from hard copy documents, sign boards, billboards etc., which will then be transformed to voice and audible to the user via ear buds. This research presents a developed prototype of a smart cane. The experimental results show an accuracy of 99.96%, an error rate of 0.0309%, and an average response time of 1.4 seconds.
Sistem Kekerabatan Bahasa-Bahasa Melayu Di Kabupaten Lingga Provinsi Kepulauan Riau (Kajian Leksikografi Dialektologi)
Authors: Mini Andriani
Published: February 2023

Bahasa Daik memiliki peranan yang besar dalam  hal sebaran dan kekerabatan dengan bahasa Melayu lainnya di Kepulauan Riau. Metode penelitian ini menggunakan metode kualitatif dan kuantitatf. Analisis data dalam penelitian ini dilakukan dengan menggunakan teknik penghitungan dialektometri  dan teknik penghitungan  leksikostatistik. Teknik penghitungan dialektometri digunakan dalam penentuan status bahasa, dialek, dan subdialek, sedangkan metode penghitungan leksikostatistik digunakan dalam penentuan kekerabatannya. Hasil peneltian berdasarkan perhitungan dialektometri bahwa daerah yang memiliki perbedaan isolek adalah daerah Senayang dan Kelumu. Senayang memiliki perbedaan wicara dengan Panggak Darat: 21.62%, sedangkan Kelumu memiliki perbedaan subdialek pada semua daerah DP yang diperbandingkan dengan persentase di atas 44%. Berdasarkan penghitungan leksikostatistik, status kekerabatan bahasa Melayu Lingga terbagi atas: Keluarga (Family), Rumpun (Stock), dan Mesofilum. Berdasarkan penghitungan Leksikostatistik bahwa bahasa Melayu Lingga di daerah daratan memiliki hubungan kekerabatan bahasa yang lebih dekat dengan daerah pesisir, tetapi lebih jauh dengan daerah Kelumu dengan perbandingan di atas 35%.  Dengan demikian, bahasa Melayu Lingga dapat dikelompokkan ke dalam 2 kelompok bahasa yaitu; Melayu Darat Pesisir (MDP) dan Melayu Suku Laut (MSL)
Pengaruh Pemahaman Zakat Dan Kepercayaan Masyarakat Terhadap Kepatuhan Membayar Zakat Di Unit Pengumpul Zakat (Upz) Kecamatan Bukit Kapur Kota Dumai
Authors: Muhammad Rizal Akbar  , Samsinar  , Heru Kurniawan
Published: February 2023

Didalam meningkatkan perekonomian umat muslim zakat menjadi salah satu dana sosial yang berpotensi dalam menciptakan kesejahtraan umat. Adanya indikasi masyarakat yang masih belum menyalurkan zakat maalnya kepada Amil Zakat yaitu UPZ Kecamatan Bukit Kapur, menjadi perhatian peneliti untuk memahami lebih lanjut mengenai faktor penyebab masyarakat tidak mau membayar zakat di UPZ Kecamatan Bukit Kapur Kota Dumai. Penelitian ini menggunakan pendekatan metode  kuantitatif, data yang digunakan dalam penelitian ini adalah data premier yang diperoleh melalui penyebaran kuesioner kepada 50 responden. Analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS 21.0 Windows. Hasil penelitian menunjukkan bahwa Pemahaman Zakat Dan Kepercayaan Masyarakat secara bersama sama memberikan pengaruh yang positif dan signifikan terhadap Kepatuhan Membayar Zakat di Unit Pengumpul Zakat (UPZ) Kecamatan Bukit Kapur Kota Dumai dengan Kontribusi sebesar 65,7% dan 34,3% dipengaruhi oleh faktor lainnya diluar pemahaman zakat dan kepercayaan masyarakat. Secara parsial Pemahaman Zakat dan Kepercayaan Masyarakat juga memberikan kontribusi positif dan signifikan terhadap Kepatuhan membayar zakat di Unit Pengumpul Zakat (UPZ) Kecamatan Bukit Kapur Kota Dumai
Integrasi Keilmuan Ilmu-Ilmu Sosial Dan Islam Dalam Proses Pembelajaran Rumpun Ilmu Pengetahuan Sosial (Ips)
Authors: Wiwid Hadi Sumitro
Published: February 2023

Pendidikan Islam di Indonesia bisa dikatakan masih bersifat dikotomi. Dimana materi pelajaran yang bersifat umum dipisahkan dengan materi keagamaan. Hal ini tidak selaras dengan tujuan pendidikan Islam, yaitu membentuk manusia yang berfungsi sebagai Khâlifah. Sifat dikotomi tersebut dapat dihilangkan cara mengintegrasikannya seperti mengintegrasikan ilmu-ilmu sosial dengan Islam. Kemudian mucul persoalan, bagaimana cara melakukan integrasi Ilmu-ilmu sosial dan Islam. Pengintegrasian antara ilmu-llmu sosial dengan Islam ternyata sudah diterapkan diberbagai sekolah berbasis Islam di Indonesia. Tujuan penelitian ini adalah untuk mendapatkan informasi tentang rancangan, langkah-langkah serta implementasi yang dilakukan guru dalam mengintegrasikan mata pelajaran rumpun Ilmu Pengetahuan Sosial (Sejarah, Ekonomi, Akuntansi, Sosiologi, Antropologi) dan Islam. Metode Penelitian yang dikembangkan adalah kualitatif dengan teknik pengumpulan data dari berbagai sumber baik buku maupun,jurnal, artikel ilmiah ataupun literatur review. Hasil Penelitian ini adalah berupa rancangan langkah- langkah dan Implementasi yang dilakukan oleh guru mata pelajaran rumpun IPS dalam proses pembelajaran terintegrasi dengan Islam.
Pengaruh Motivasi Kepala Sekolah Dan Penerapan Tata Tertib Sekolah Terhadap Perilaku Belajar Siswa Mts Nurul Islam Lubuk Gaung
Authors: Annisa Rezeki  , Tuti Syafrianti
Published: February 2023

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi kepala sekolah dan penerapan tata tertib sekolah terhadap prilaku belajar siswa MTS Nurul Islam Lubuk Gaung. Penelitian ini merupakan penelitian kuantitatif dengan populasi penelitian adalah siswa VII,VIII,IX, yang  berjumlah sebanyak132 orang. Pengumpulan data dilakukan melalui penyebaran angket . data dianalisis menggunakan analisis regresi linier berganda dengan bantuan SPSS 21.Hasil penelitian menunjukkan bahwa secara serentak motivasi kepala sekolah dan penerapan tata tertib sekolah berpengaruh positif dan signifikan terhadap prilaku belajar siswa di MTS Nurul Islam Lubuk Gaung yakni sebesar 25% dan sebesar 75% prilaku beajar siswa MTS Nurul Islam Lubuk Gaung dipengaruhi oleh faktor lain.
Interaction between dietary digestible tryptophan and soy oligosaccharides in broiler chickens: effects on caecal skatole level and microflora
Authors: Chen Jing , Jing Hansong , Liu Haiying , Zhu Xin , Yang Guiqin
Published: February 2023

Objective: This study was conducted to evaluate the interactive effects of dietary digestible tryptophan (dTry) and soy oligosaccharides (SO) on growth performance, caecal skatole level, and microflora of broiler chickens aged from 14 to 42 days.Methods: Three hundred and sixty broiler chicks were allocated equally to 36 cages at 14-dayof- age according to body weight and gender. Using a 3×2 factorial arrangement, 3 dietary dTry levels (0.18%, 0.23%, and 0.28%) supplemented with 0 or 3.5 g/kg of SO were used to create 6 diets (treatments). Each diet was fed to six replicates of 10 birds (60 birds/treatment), growth performance was measured. Caecal content samples were collected at 42 days of age.Results: Results showed that significantly different dTry level×SO interactions were found for average daily gain (ADG), caecal levels of indole, propionic acid, and butyric acid, and microbial Shannon index (p<0.05). Birds fed diet containing 0.23% dTry level with SO supplementation had higher ADG and lower feed/gain ratio than those fed the other diets (p<0.05). Broilers fed diets containing 0.28% dTry increased their caecal levels of indole and skatole compared with those containing 0.18% or 0.23% dTry (p<0.01), regardless of SO addition. SO supplementation to diets decreased the caecal skatole level by 16.17% (p<0.05), and increased the relative frequency of Clostridium IV (p<0.05), regardless of dietary dTry level.Conclusion: These results indicated that diets containing 0.23% dTry with SO supplementation positively promoted ADG, and decreased caecal skatole levels of broiler chickens. The dietary dTry level, SO affected the caecal skatole level, however, there was no interaction between them.
The Argument from Reason and the Dual Process Reply
Authors: Moore Dwayne ,   Evangelical Philosophical Society
Published: February 2023

The argument from reason states that if naturalism is true, then our beliefs are caused by physical processes rather than being causally based in their reasons, so our beliefs are not knowledge—including the belief in naturalism itself. Recent critics of the argument from reason provide dual process replies to the argument from reason—our beliefs can have both a naturalistic cause/ explanation and be caused/explained by its reasons, thereby showing that naturalism can accommodate knowledge. In this paper I consider three dual process replies and conclude that none of them are successful
Omnipotence and the Morality of Hating God
Authors: Ward Thomas M. ,   Evangelical Philosophical Society
Published: February 2023

Could God command us to hate him? Here I offer two arguments that He cannot. I also argue that this restriction on God’s power is consistent with a strong doctrine of omnipotence according to which God can do anything broadly logical possible.
Kerangka Konseptual Perakaunan: Islam Atau Konvensional?
Authors: Othman Zaleha , Haji Abdul Ghani Abdullah , Naiimi Nasri , Shafie Rohami , Haji Ismail Mohamad Sharofi , Abdul Hamid Fathilatul Zakimi
Published: February 2023

The conventional conceptual framework has always been the referred accounting framework for Malaysia and other countries. However, there is limitation of the con- ventional conceptual framework , it is merely profit oriented. Contrastingly, guided by the Tawheed perspective, Islamic conceptual framework takes into account the social and economy objectives. Due to the differences, this paper intents to put forth the understanding of the Islamic conceptual framework based on the A-Quran, Sunnah also scholars view related to the principles and practices of the Islamic accounting standard. The Islamic conceptual framework is a start up hence it is hope that this initial initiative will be improved in future in order to develop comprehensive conceptual framework that reflect the subservient to Allah. Keywords: Islamic Accounting, Conceptual Framework, Accounting, Conventional, Accounting Standard.
Internal Audit and Risk Management Practices among Public Universities in Malaysia
Authors: Wan Mustapha Wan Musnida , Zainal Abidin Nor Hafizah
Published: February 2023

This paper aims to explore the level of risk management practices and the role of internal audit in such practices in Malaysian public universities. It is one of the few studies on risk management in emerging economies context. It provides insights on changes in internal audit and risk management practices in public universities in response to external and internal forces. In gathering the perceptions of internal auditors on the subject matter studied, the questionnaire survey was distributed by hand to internal auditors of twenty Malaysian public universities. Due to the exploratory nature of the study, the perceptions of internal auditors were analysed using descriptive statistical analysis. The findings show that all Malaysian public universities have an internal audit unit, which is in line with the requirement of Treasury Circular Nos. 9/2004 and PS 3.1/2013. Two-thirds of the respondents are involved in evaluating the effectiveness of the risk management process. An older public universities already achieved an advanced level with an established risk management practices. Meanwhile, majority of the newer public universities still have a basic or developing level of risk management practices. Keywords: Internal audit, risk management, public universities, Malaysia
The Role Of Climate And Culture In The Implementation Of Accrual Accounting: A Conceptual Paper1
Authors: Saleh Zakiah , Abu Hasan Haslida , Isa Che Ruhana
Published: February 2023

Accrual accounting is recognized to provide more accurate financial information compared to cash accounting. Implementing accrual accounting is among the strategic initiatives by governments across the globe, as well as Malaysia to ensure transparency and accountability in government’s financial reporting. The transition from cash basis accounting traditionally used by government to the new accrual accounting regime is highly dependent on the acceptance and commitment of the members of the organizations. As implementation of accrual accounting is a form of change initiatives, conducive organizational climate and culture are important in ensuring successful implementation of the new regime of accrual accounting. Change climate involves change of policies, practices, procedures, routine and rewards systems while change culture involves change of employees’ deeply held values and beliefs. This paper proposes a research framework to explore the influence of organizational climate and culture towards successful implementation of accrual accounting in Malaysia. Keywords: accrual accounting, organizational culture, organizational climate, change management, public sector
Relationship Between Managers’ Political Motives In Performance Appraisal Systems And Work Outcomes
Authors: Ismail Azman , Lai Wei Sieng , Mohd Raduan Nur Safina
Published: February 2023

Managers’ political motives refer to intention of managers to implement motivational and punishment motives in performance appraisal systems. The ability of managers to appropriately implement such political motives in appraising employee performance may have a significant impact on work outcomes (i.e., distributive justice and turnover intention). Although the relationship has extensively been examined, the predicting variable of managers’ political motives is given little emphasis in the performance appraisal research literature. Thus, this study was done to investigate the effect of managers’ political motives in performance appraisal systems on work outcomes. Self-report questionnaires were used to obtain data from employees at a military oriented tertiary educational institution in West Malaysia. The results of SmartPLS path analysis model displayed two essential findings: first, motivational and punishment motives were significantly associated with distributive justice. Second, motivational and punishment motives were insignificantly associated with turnover intention. These findings highlight that managers’ political motives in performance appraisal systems are significant predictors of employees’ distributive justice, and managers’ political motives in performance appraisal systems are not significant predictors of employees’ turnover intention in the selected organization. Further, this study offers discussion, implications and conclusion. Keywords: motivational motive; punishment motive; distributive justice; turnover intention
Amalan Perakaunan Zakat di Majlis Agama Islam Negeri Terpilih
Authors: Che Mohd Salleh Marhanum , Siraj Siti Alawiah
Published: February 2023

The absence of a specific standard for zakat accounting has led to the inconsistency of zakat accounting practices by zakat administrators in Malaysia. Zakat administrators are alleged to have transparency issues in the zakat-related administrative affairs. The purpose of this article is to examine the accounting practices for the collection and distribution of zakat by the State Islamic Religious Council (SIRC). In turn, this article discusses accounting practices that aligned with generally accepted accounting conventions and comply with the Syariah requirements, which then be the basis for the development of zakat accounting standards. Data collection was conducted through analysis of the SIRC financial statements of 2016 and focus group discussions with officials of zakat administration and the accountants. The study found that all the selected SIRCs adopt fund accounting. They use cash accounting in the event of zakat transactions. Zakat collection is the revenue for the Zakat Fund (ZF) under the fund accounting. Direct (consummative) distributions as an expenditure of ZF in all the selected SIRCs. However, there are differences in accounting for productive zakat distributions involving capital expenditure (i.e. assets). Three SIRCs accounted for it as an expenditure (operations) of ZF and no recognition of assets. Keywords: zakat, income, expenses, State Islamic Religious Council, MPSAS
Implementasi Nilai Pendidikan Agama Islam dalam Menangani Perilaku Temper Tantrum Pada Anak
Authors: Habibah Nur Faiz
Published: February 2023

Abstract The limitations of children in conveying their wishes are one of the things that causes temper tantrums. The family environment becomes the place for children's temper tantrum interactions.  Temper tantrums cannot occur if the child is alone, temper tantrums occur because of interactions.  This study aims to explain the implementation of Islamic religious education in handling temper tantrums in children.  In this study, the qualitative approach was used, with locations in Purworejo Hamlet, Kalipait Village, Tegaldlımo District, Banyuwangi Regency. To collect data, the observation method and document analysis were used. In testing the validity of the data, it was measured using the triangulation technique of sources and techniques.  Data analysis was carried out by the steps of data reduction, data presentation, conclusions and data verification.  Parents give Kasıh love, attention and also Islamic religious education for their children, and this is done repeatedly every day.  The implementation of Islamic religious education taught by parents to children has the effect of reducing the child's temper tantrum significantly. Children slowly understand their responsibilities, abilities and children also feel good love and enough attention from parents and the environment.  The result of the implementation of Islamic religious education applied to children in handling temper tantrum behavior in children is experiencing a decrease in temper tantrums committed by children.
Zero Student Lite: Model Inovasi dan Kreativitas Kepala Sekolah Di SMA Negeri 3 Jember
Authors: Indarsih Fajar , Rahman Fawait Syaiful
Published: February 2023

Abstract One of the efforts to improve Character Education is discipline. The discipline of entering the classroom, the discipline of carrying out the school discipline, and the discipline of improving learning achievement. One of the educational institutions in Jember district with low student discipline level is SMAN 3 Jember. The lack of discipline in school in SMAN 3 Jember school has been running for many years. The community knows the school with its low-level high discipline, lack of discipline in dealing with troubled students, and often empty hours. The focus of this article is on the innovation and creativity efforts of the principal of SMAN 3 Jember in suppressing the low rate of discipline of students. The method used is qualitative with the type of research library. The findings of this article are that SMAN 3 Jember school successfully innovates and creativity in improving the quality of educational institutions in student discipline. The success of SMAN 3 Jember reduces the low level of discipline of students entering the school through the Zero Student Lite Program. Zero Student Lite program is a program resulting from the innovation and creativity of the Principal to minimize the level of lack of discipline of students who have been rooted for years. Mechanism of implementation of Zero Student Lite Program: first, coordinating and cooperating with stake holders. Second, give punishment or coaching to students late to school by conducting observation (outdoor learning). Third, students are assigned to record and describe the findings of observations. Fourth, collect the results of observation records the next day as evidence of attendance filling.
Comprehending Relations and Functions: Introducing and Demonstrating Papan Resi Teaching Aid
Authors: Siahaan Meiva Marthaulina Lestari , Hijriani Lailin , Maifa Talisadika , Laja Yosepha Patricia Wua , Deda Yohanis Ndapa
Published: February 2023

The teachers need help to convey the differences between relations and functions and to make concrete examples. The purpose of the community service team is to help students find and comprehend the theory and concept about relations and functions material for grade 8 by introducing and demonstrating the Papan Resi visual aid.The service held in SMPK Aloysius Niki-Niki, Timor Tengah Utara District, Nusa Tenggara Timur. The service method is based on action research: planning, action, observation, and reflection. The data are collected based on the audiences' observation sheets and response sheets. Data analysis used data triangulation. The results of this community service are that introducing and demonstrating Papan Resi could be beneficial for increasing students' comprehension of SMPK Aloysius Niki-Niki. The constructivist situation influences it, and the service needs to be held for other teaching aids
Tumoral Intraductal Neoplasms of the Bile Ducts Comprise Morphologically and Genetically Distinct Entities
Authors: Wang Tao , Askan Gokce , Ozcan Kerem , Rana Satshil , Zehir Ahmet , Bhanot Umeshkumar K. , Yantiss Rhonda K. , Rao Deepthi S. , Wahl Samuel J. , Bagci Pelin , Balci Serdar , Balachandran Vinod , Jarnagin William R. , Adsay N. Volkan , Klimstra David S. , Basturk Olca
Published: February 2023

Context.—

Tumoral (grossly visible) intraductal neoplasms of the bile ducts are still being characterized.

Objective.—

To investigate their morphologic, immunohistochemical, and molecular features.

Design.—

Forty-one cases were classified as gastric-, intestinal-, pancreatobiliary-type intraductal papillary neoplasm (IPN), intraductal oncocytic papillary neoplasm (IOPN), or intraductal tubulopapillary neoplasm (ITPN) on the basis of histology. All neoplasms were subjected to targeted next-generation sequencing.

Results.—

The mean age at diagnosis was 69 years (42–81 years); male to female ratio was 1.3. Most neoplasms (n = 23, 56%) were extrahepatic/large (mean size, 4.6 cm). The majority (n = 32, 78%) contained high-grade dysplasia, and 68% (n = 28) revealed invasion. All gastric-type IPNs (n = 9) and most ITPNs/IOPNs showed consistent colabeling for CK7/MUC6, which was less common among others (P = .004). Intestinal-type IPNs (n = 5) showed higher rates of CK20 expression than others (P < .001). Overall, the most commonly mutated genes included TP53 and APC, while copy number variants affected ELF3 and CDKN2A/B. All gastric-type IPNs contained an alteration affecting the Wnt signaling pathway; 7 of 9 (78%) showed aberrations in the MAPK pathway. Mutations in APC and KRAS were common in gastric-type IPNs as compared with others (P = .01 for both). SMAD4 was more frequently mutated in intestinal-type IPNs (P = .02). Pancreatobiliary-type IPNs (n = 14) exhibited frequent alterations in tumor suppressor genes including TP53, CDKN2A/B, and ARID2 (P = .04, P = .01 and P = .002, respectively). Of 6 IOPNs analyzed, 3 (50%) revealed ATP1B1-PRKACB fusion. ITPNs (n = 6) showed relatively few recurrent genetic aberrations. Follow-up information was available for 38 patients (median, 58.5 months). The ratio of disease-related deaths was higher for the cases with invasion (56% versus 10%).

Conclusions.—

Tumoral intraductal neoplasms of the bile ducts, similar to their counterparts in the pancreas, are morphologically and genetically heterogeneous.
Affiliation between Capital Adequacy and Performance of Banks in Bangladesh
Authors:   Pabna University of Science and Technology, Mamun Md. Abdullah Al , Islam Hasibul ,   North Pacific International University of Bangladesh, Sarker Nayan Kumar ,   Pabna University of Science and Technology
Published: February 2023

Purpose: The aim of the research is to explore the affiliation between banks performance and capital adequacy in Bangladesh. Methodology: A total of 20 listed conventional banks are selected as a sample covering a period of 11 years from 2010-2020. The analysis of the study is conducted with help of correlation and multivariate fixed effect regression analysis to examine how the capital adequacy ratio (CAR), the credit deposit ratio (CDR), and the cost-income ratio (CIR) influence the performance of banks. Findings: With the use of correlation and regression analysis, the researchers have come to the conclusion that the capital adequacy ratio (CAR) has a negative association with return on assets (ROA) and the cost-income ratio (CIR) has a negative relationship with return on assets (ROA), while the credit deposit ratio (CDR) has no relationship with return on assets (ROA). On the other hand, the capital adequacy ratio (CAR) and cost-income ratio (CIR) have a negative association with return on equity (ROE), but the credit deposit ratio (CDR) has a positive relationship with return on equity (ROE). The study concluded that capital adequacy and return on assets (ROA), as well as capital adequacy and return on equity (ROE), have a significant association. Thus, capital adequacy and banks' performance are significantly related. Practical Implications: The performance and credit deposit ratio is positively related. An increase in credit deposit ratio will increase the profitability. The cost income ratio is negatively related with profitability. Banks should maintain cost income ratio low as possible. The capital adequacy ratio is negatively related with profitability. An increase in capital adequacy ratio will reduce the profitability. Originality: This is an original research of researchers. The researchers attempt to examine the data using a large sample and sophisticated statistical tools to conduct the research. Research Limitations: The research is based on only the secondary data.
The Effect of COVID-19 on the Profitability of Commercial Banks in Bangladesh
Authors:   Pabna University of Science and Technology, Rekha Rebeka Sultana , Hossain Md. Ikbal ,   University of Rajshahi
Published: February 2023

Purpose: Every component of the global financial system has suffered serious harm due to the present COVID-19 pandemic, and Bangladesh is not an exception. The banking sector’s performance and profitability have been impacted as a result. In this paper, we analyze the effect of COVID-19 pandemic on the financial performance of banking sector in Bangladesh before and throughout the present era of COVID-19. Methodology: In this regard, the study considered the 14 banks over the period of 2014-2021. The random-effects regression model is utilized to identify the profitability drivers. The random effect model investigates the influence of bank-specific variables and macroeconomic variables on the profitability of banks. Findings: During the pandemic era of COVID-19, our article found that a high degree of nonperforming loans, retaining more liquid assets, and a significant amount of hedging funds reduced banks' profitability. In contrast, a suitable bank size, non-interest revenue, inflation rate, and population growth increased the bank's performance indicators throughout this time. Practical Implications: This study's findings will aid financial policymakers in identifying profit-enhancing loopholes and implementing preventative actions during crisis periods such as COVID-19. Originality: The profit influencing factor include both bank and economic oriented, some of which were not previously considered in Bangladesh-specific studies. Incorporating these additional criteria and the independent examination of the pandemic era helps us to get new perspectives on the elements that influence commercial banks’ profitability.
Scholarly Revisit the Role of Worker Participation Committee: Evidence from the Ready-Made Garment Industry of Bangladesh
Authors:   University of Rajshahi, Uddin Md. Shawan , Arafin Shaikh Shamsul ,   University of Rajshahi, Rana Md. Sohel ,   , University of Malaya
Published: February 2023

Purpose– The prime objective of this article is to revisit the role of Workers Participation Committee (WPC) and discover how and where WPC has been playing an active role in the Ready-Made Garment (RMG) Industry in Bangladesh. Design/methodology/approach– This study has extensively reviewed the journal articles, documents prepared by international organizations and thesis works of researchers that have been published in the reputed journals and online sources. Findings– This study finds that WPC has active roles to play in the issues related to labor standards and the issues related to labor rights. Moreover, WPC has the ability to establish mutual trust and harmonious relationship between the workers and employers by resolving industrial dispute. Research limitations- This is a conceptual paper which suffers to observe the reality from the ground. This study will invoke many scholars to conduct empirical studies in the future to evaluate the reality of the functions that WPC can play independently at the organizational level in Bangladesh. Practical implications– This study contributes significantly to the existing literature of WPC, especially in the RMG industry. This study also has implication as the future reference to conduct empirical assessment in terms of WPC’s roles and legislative reformation. Originality/value– As far as originality is concerned, very few research effort has been made before to revisit the role of WPC in the RMG industry in Bangladesh.
Strategic and Traditional Human Resource Practices and their Relationships with Job Satisfaction in the Service Sectors in Bangladesh
Authors:   Pabna University of Science and Technology, Kamruzzaman Md. Kamruzzaman , Billa Md. Masum ,   University of Rajshahi, Sheikh Md. Musa ,   University of Rajshahi, Uddin Md. Shawan ,   , University of Rajshahi
Published: February 2023

Purpose– This research aims to investigate the relationship between Strategic Human Resource Management (SHRM), Traditional Human Resource Practices (THRP), and Job Satisfaction (JS) in the context of Bangladeshi service-providing organizations. Design/methodology/approach– This study employs the positivism paradigm using a cross-sectional survey with the help of a structured questionnaire having five points Likert scale. Using the snowball sampling technique total of 202 questionnaires were collected from the service-providing organizations (Restaurants, Insurance, Telecommunication, Bank, and Transport) operating in the Rajshahi Division of Bangladesh. To analyze, the surveyed data structural equation modeling approach is used for this study. The measurement model of this study is assessed based on the relationship between the indicators and the latent variables using the partial least square technique. Findings– This study finds that practicing SHRM has a significant positive relation with the JS which leads the organization to achieve its success but different findings regarding the relations of THRP with JS. Research limitations- This study has limitations in terms of cross-sectional design, the number of measurement items, sample size, and sampling technique which may suffer the generalisability of the results. Practical implications– The findings of this study should help management to understand how organizational settings and policies can generate constructive means, which in turn enhance the alignment of THRP according to SHRM to bring JS into the organizations. Originality/value– This study will add to the human resource management literature by investigating the soundness of the SHRM, THRP, and JS relation in the service sectors in Bangladeshi which is relatively limited in the country under study.
Institutional Assistance and Adaptation of Fresh Graduates Facing Employment Crisis and Poverty
Authors:   Pabna University of Science and Technology, Rahman Md. Hasebur , Islam Md. Merajul ,   Pabna University of Science and Technology, Parvin Momtaj ,   Metropolitan University, Sultana Niger ,   Tagore University of Creative Arts, Rahman Md. Asfaqur ,   Pabna University of Science and Technology
Published: February 2023

Purposes – The purposes of the study are to investigate the likelihood of poverty as a result of the employment crisis, specify the coping mechanisms available for dealing with the employment crisis, and evaluate the institutional support available for reducing the employment crisis. Design/ methodology/ approach – This study’s data collection and analysis employed an exploratory research design. The investigation included both a literature review and an empirical investigation. This survey's empirical data were gathered through the use of a structured questionnaire pertaining to the study's factors involved. Findings – The total average of "agree" and "strongly agree" answers about the perceived employment crisis is 79.83%. The possible risk of poverty is 80%, getting help from institutions is 69.46%, and the ability to find a job during and after graduation is 84.36% according to the results of the study. Practical implications – Fresh graduates are facing a desperate employment situation. It's evident that this empirical study was initiated to detect what particular circumstances are responsible for the employment crisis and poverty risk of graduates and look for adaptation mechanisms and institutional assistance to reduce this crisis. Research limitation – Due to the voluntary nature of the responses and the majority of respondents' lack of interest, data collection was extremely challenging. One hundred and fifty participants limited the scope of the study. Orginality/ value – According to the study, mechanisms and institutional assistance are needed to consolidate the employment crisis and address graduate unemployment, but they are unsustainable in the context of Bangladesh. However, based on the results of this study, recommendations have been provided to overcome this consequential problem.
Tourism and Hospitality Management Education in Bangladesh: Problems and Prospects
Authors:   Pabna University of Science and Technology, Alam S. M. Shahedul
Published: February 2023

Purpose: The main objective of this study is to identify the problems and prospects of tourism and hospitality higher education in Bangladesh. Methodology: The study conducted an in-depth interview with 40 stakeholders including general education specialists, subject educators, alumni students, practitioners, and policymakers. It also conducted a focus group discussion (FGD) with eight experts in this field. Respondents for in-depth interviews and the FGD were selected from the stakeholders by using convenient and judgmental sampling techniques. Narrative analysis method is used to analyze the interview data of individual respondents. Findings: The study found that seven public universities, nine private universities, and nine colleges under the National University offered degrees in tourism and hospitality management in this country. About eighty-five faculty members teach in this sector, yet less than 20 percent possess graduate and post-graduate degrees in tourism and hotel management. The analysis of the study revealed some significant problems including: less industry focused curricula and teaching-learning methods, no uniform national guidelines, poor infrastructure, and teaching staff with a predominantly non-tourism background. In addition, lack of foreign-trained faculty, entry of reluctant students, and a negative social perception of tourism occupations all pose difficulties for the industry. Practical Implications: This study helps the stakeholders to understand the problems and prospects of tourism and hospitality education in Bangladesh and empower themselves to overcome these problems. Originality: This study reveals the underlying problems and some strategic solutions for tourism and hospitality education in Bangladesh. Research Limitations: If the study can use different quantitative measures then it will be more specific.
Sistema Financeiro Internacional e os Seus Efeitos na Soberania Estatal
Authors: Duarte Junior Juvandi Gomes , Pontin Fabrício
Published: February 2023

Objetivo: Este artigo irá abordar alguns conceitos de soberania e sistema financeiro internacional e analisar os principais fatos históricos que nos permitirão criar um uma base sólida que nos viabilize avançar para compreender como o sistema financeiro internacional impacta a soberania estatal. Metodologia: As pesquisas foram baseadas nas obras dos principais autores que tratam sobre soberania e sistema financeiro internacional, e também analisando a funcionalidade das principais organizações internacionais e como elas impactam a soberania dos estados. Resultados: É notável os efeitos que a globalização e o institutos internacionais causam na soberania nacional, e é perceptível que ao analisarmos a evolução histórica deste relacionamento, encontraremos mutações relevantes que o sistema financeiro internacional tem proporcionado à soberania. Conclusão: É inegável que a soberania dos Estados sofreu alterações proporcionadas pela evolução do sistema financeiro internacional, e que compreender esse desenvolvimento é relevante para termos um parâmetro de como funciona o sistema financeiro internacional atual e de como ele se relaciona com o instituto importantíssimo das relações internacionais chamado de soberania.
Da Possibilidade da Concessão de Crédito Educativo Fora da Atividade Exclusiva de Instituição Financeira
Authors: Castro Rogério Alessandre Oliveira , Verçosa Haroldo Malheiros Duclerc
Published: February 2023

O presente artigo tem por objetivo estudar a possibilidade da concessão de crédito educativo fora da atividade exclusiva de instituição financeira. Para tanto, será analisado o crédito educativo no Brasil, destacando a sua importância social e econômica, como também as suas modalidades. O artigo traz ainda um estudo de caso envolvendo o crédito educativo ofertado pelo Centro Universitário Hermínio Ometto (FHO/UNIARARAS, fundação privada sem fim lucrativo) aos seus alunos, conhecido como PagFácil, e o seu enquadramento como um contrato de prestação de serviços educacionais com pagamento diferido, ou seja, parte dele durante o curso e outra parte após o término do curso, e sem pagamento de juros. Por fim, concluirá que o modelo de financiamento conhecido como PagFácil, que se utiliza de recursos próprios e não cobra juros, caracteriza-se como uma operação de crédito de natureza não bancária e, portanto, não identificada como atividade própria ou exclusiva de instituição financeira, enfim, não se inclui no regime especial controlado pelo Sistema Financeiro Nacional.
Adiantamentos de Contratos de Câmbio: créditos de privilégio especial, quirografários ou não falimentares?
Authors: De Oliveira Marcos Dias
Published: February 2023

Muito se tem discutido a respeito da natureza dos adiantamentos de contrato de câmbio (ACC) sempre que estão em poder de sociedade empresária em processo falimentar. Enquanto as instituições financeiras argumentam que estes constituem recursos seus em poder do falido – com o que concordou o Superior Tribunal de Justiça (STJ) ao emitir a Súmula nº 307 –, parte da doutrina entende que eles são créditos que devem compor a massa falida. O objetivo deste artigo é apresentar os argumentos de ambas as posições e sugerir critério para abordar os ACC. O desenvolvimento da discussão aponta para discordância com o contido na Súmula 307. À guisa de conclusão, sugerese que a regra que determina que os ACC sejam restituídos antes do pagamento de qualquer crédito falimentar desafia os princípios constitucionais da igualdade, da celeridade processual e da preservação da empresa, e propugna-se por sua classificação como créditos quirografários.
Limites da Eficácia Subjetiva de Sentença Proferida em Ação Coletiva: a recente fixação de tese pelo Supremo Tribunal Federal
Authors: Pedrosa Felipe de Vasconcelos
Published: February 2023

Em maio de 2017, o Supremo Tribunal Federal, em sede de julgamento de recurso extraordinário (nº 612.043) com repercussão geral, reputou constitucional dispositivo de lei (art. 2º-A da Lei nº 9.494, de 10 de setembro de 1997) que limita a eficácia subjetiva da sentença proferida em ação coletiva proposta por associação, e fixou tese definindo o momento de exigir-se a comprovação de filiação do substituído processual, a fim de que possa ser abrangido pela eficácia subjetiva da sentença. A tese fixada, embora contribua para ensejar uniformidade na interpretação de um dosaspectos disciplinados pelo referido dispositivo, foi vazada em texto que denota má compreensão de institutos afetos ao processo coletivo, da própria norma cuja aplicação pretende balizar e do art. 16 da Lei nº 7.347, de 24 de julho de 1985. Pretende-se, pois, a partir de críticas à tese, delinear moldura para a sua válida aplicação e, consequentemente, para a dos citados preceitos legais.
Formalização da Propriedade Imobiliária e a Oferta de Crédito: a regularização fundiária urbana como vetor de desenvolvimento econômico
Authors: Malheiros Rafael Taranto
Published: February 2023

O presente trabalho investiga como a regularização fundiária urbana pode incrementar o mercado de garantias reais, sendo um dos vetores do desenvolvimento econômico nacional. O método empregado foi o de revisão da literatura, jurídica e econômica, que representasse o estado da arte sobre o assunto, em âmbito nacional e internacional. À luz do pensamento de Hernando de Soto, pode-se inferir que a regularização, mais do que garantir moradia para os menos favorecidos, serve de instrumento ao desenvolvimento econômico, induzindo investimentos em melhoria dos próprios imóveis, viabilizando o acesso a financiamentos para fomento de pequenos negócios. Evidencia-se o registro imobiliário como importante agente econômico.