bluuebunny/crossref_metadata_2025 huggingface dataset:
Przedsiębiorczość w agrobiznesie: perspektywa strukturalna
Authors: Dudek Michał
Published: August 2024

Badania nad przedsiębiorczością są przeprowadzane w ramach różnych dyscyplin naukowych z wykorzystaniem wielu podejść metodologicznych. Dotyczą one również zróżnicowanych dziedzin gospodarki. W opracowaniu zaprezentowano koncept przedsiębiorczości w perspektywie teorii strukturalnej (sieciowej). We wskazanym ujęciu przedsiębiorczość przedstawiono jako działalność, polegającą na tworzeniu, prowadzeniu i utrzymaniu organizacji o charakterze ekonomicznym, uwarunkowaną przez kształt struktury relacji społecznych i charakter aktywności podejmowanych w jej ramach. Scharakteryzowany aspekt przedsiębiorczości odniesiono do sfery agrobiznesu poprzez sformułowanie dwóch propozycji badawczych, dotyczących rolników i przedsiębiorstw funkcjonujących w opisywanym obszarze.
Postrzeganie polityki rolnej prowadzonej w Polsce w kontekście WPR Unii Europejskiej przez kierowników indywidualnych gospodarstw rolnych
Authors: Sokołowska Stanisława , Szwiec Paweł
Published: August 2024

W artykule zaprezentowano opinie rolników zamieszkujących teren województwa opolskiego, dotyczące wybranych aspektów prowadzonej w Polsce polityki rolnej. Scharakteryzowano również niektóre zagadnienia związane ze wspólną polityką rolną. Uwagę poświęcono jej ewolucji, przyszłości i obecnemu charakterowi, uwzględniając przy tym sytuację polskich rolników.
(wystąpienie na otwarcie) JUBILEUSZ 40-LECIA INSTYTUTU ROZWOJU WSI I ROLNICTWA PAN
Authors: Rosner Andrzej
Published: August 2024

(wystąpienie na otwarcie) JUBILEUSZ 40-LECIA INSTYTUTU ROZWOJU WSI I ROLNICTWA PAN
Wpływ proponowanej reformy systemu dopłat bezpośrednich po 2013 roku na sytuację polskiego rolnictwa
Authors: Czubak Wawrzyniec , Poczta Walenty , Sadowski Arkadiusz
Published: August 2024

W artykule zaprezentowano wyniki badań mających na celu określenie skutków wybranych, istotnych zmian systemu dopłat bezpośrednich zaproponowanych przez Komisję Europejską na sytuację ekonomiczną sektora rolnego oraz poszczególnych grup gospodarstw po 2013 roku. W toku badań ustalono, że spośród planowanych elementów reformy największy wpływ wywoła konieczność wyłączenia części gruntów z uprawy i przeznaczenie ich na cele ekologiczne. Oddziaływanie tego instrumentu będzie relatywnie niewielkie w stosunku do sektora jako całości, może jednak przyczynić się do spadku dochodów względem ich symulowanego poziomu w roku 2013, szczególnie w intensywnych i największych ekonomicznie gospodarstwach. Objęcie obowiązkiem wyłączenia z produkcji części gruntów wszystkich gospodarstw o powierzchni powyżej 3 ha przyczyni się też do zmniejszenia potencjału produkcyjnego a także do naruszenia ładu przestrzennego, nie odgrywając przy tym istotnej roli prośrodowiskowej. Inny analizowany element reformy, polegający na ograniczeniu płatności dla największych gospodarstw (capping) nie spowoduje natomiast, poza nielicznymi, bardzo dużymi gospodarstwami, znacznego pogorszenia się sytuacji ekonomicznej tych podmiotów, ze względu na możliwość odliczenia kosztów pracy.
Touring Absences, Erasures, and Futures in the Unholy Land: A Religiously Literate Diasporic Reading of Palestine/Israel
Authors: Omer Atalia , Moore Diane L. , Rantisi Hilary
Published: August 2024

This article examines a decolonial approach to teaching a course on Palestine/Israel involving experiential travel to the region. A decolonial syllabus studies absences, erasures, the multiple intersecting mechanisms and matrices of violence, and alternative futures as they inhabit subordinated pasts (histories) and the present in various activist spaces. We expand on other decolonial learning-in-context by underscoring the need for religious literacy. This is especially urgent because the land is a destination for apocalyptic, messianic, and birthright tourism designed to confirm and reinforce people’s redemptive scripts and fantasies about the land. The objective of the decolonial approach is not “metaphorical.” It is to dismantle the oppression of Palestinians, institute mechanisms for restorative justice, and draw ethical political maps. It is also hermeneutical, denoting the urgent need to dezionize Jewish consciousness. This article centers on those dimensions of our work that engage with pathways for decolonial Jewish political ethics in Palestine.
Preliminary Studies of the Paintings in the Church of the Nativity of Christ in Totma. The Enigmas of the Vologda Raphael
Authors: Будниченко И.Л. , Рогозный М.Г.
Published: August 2024

Храм Рождества Христова с уникальной, ни на что не похожей архитектурой — жемчужина города Тотьмы. Не менее интересно его внутреннее живописное убранство, до сих пор не ставшее предметом научного исследования. Проводятся первые попытки сопоставить монументальные росписи верхнего храма с живописным наследием одного из самых известных и талантливых вологодских художников XIX века — академика П.С. Тюрина.

The Church of the Nativity of Christ with its unique architecture that looks like nothing else is the pearl of the town of Totma. No less interesting is its interior mural decoration, which has not yet been the subject of scientific research. In this article the first attempts are made to compare the monumental paintings of the upper church with the paintings by Academician Platon Tyurin, one of the most famous and talented 19th- century Vologda artists.
Traditional and Modern Techniques for Stretching the Canvas on a Provisional Stretcher
Authors: Березина А.С. , Борг Ч.
Published: August 2024

Плоскостные деформации — частая проблема, с которой сталкиваются реставраторы станковой масляной живописи при работе как со старинными, так и с современными картинами. Перепады температуры и влажности, небрежное хранение могут сильно деформировать тканевую основу. Фиксация картины на рабочий подрамник известна с давних пор, это распространенный метод устранения различного рода деформаций. С течением времени усовершенствовались методики, нашли применение новые материалы для решения этой задачи. В статье дается ретроспектива методов фиксации картин, написанных на тканевой основе, на рабочем подрамнике, и проводится сравнительный анализ существующих на данный момент материалов и методик, применяющихся в разных странах мира в музейной реставрации и частной практике.

Planar deformities are a common issue in the field of restoration of oil paintings on canvas, be they antique or modern. Changes to temperature and humidity and improper storage can seriously deform the fabric. Stretching the canvas on a provisional stretcher is a very old and widespread method of resolving such issues. Over time, techniques have been improved and new materials have been used to solve this problem. This article provides a retrospective of methods and a comparative analysis of currently existing methods used in different countries across the world in museum restoration and private practice.
ALONE TOGETHER MENURUT SHERRY TURKLE DAN RELEVANSINYA BAGI KEHIDUPAN GEREJA DAN MASYARAKAT
Authors: Jamlean Anselmus , Puah Engelina
Published: August 2024

The essay discussed the phenomena of “alone together” in contemporary society. The idea “alone together” was developed by Sherry Turkle in the context of society where the communication technology plays a very pivotal role. The phenomena explains a tendency of modern people who are deeply connected in virtual world, but they are really alienated or alone in the real world. They focus more on virtual relationship, but neglect a personal relationship. Alone together also refers to a social reality where people feel more together when they enter the virtual world. Turkle wrote about the psychological symptoms of humans that draw them into connected social networks. The psychological symptoms are, feeling a sense of togetherness, expressing oneself according to one's wishes, freedom to express one's thoughts and feelings, and being able to express something difficult more easily without meeting.
Equaliberty and Human Rights: a Critical Endeavour
Authors: Nikolakakis Nikolaos
Published: August 2024

This study aims to bring together the destructive and constructive dimension of the critical approach vis-à-vis human rights. As such it aims on one hand to reformulate aspects of the critique of the critical legal and political scholarship, whilst attempting to not give up the language of rights entirely to mainstream liberal discourse. What this paper argues is that the language or rights encompasses the regulatory idea of social transformation against structures of domination that should be in the forefront of any critical legal and political debate. Alongside the reformulation of some aspects of the ‘destructive’ dimension of critical thought, this study aims to bring forward a proposition that based on the original problematization of French philosopher Étienne Balibar attempts to offer an alternative view that goes past the current fragmentation of human rights and most importantly the distinction between freedom and equality. The concept of equaliberty rejects the separation between freedom and equality, the separation between the legal and the real, as well as the confusion between the two forms of property and the two forms of solidarity. The present study’s constructive dimension lies with the examination of the implications for law and politics that the introduction of the concept of equaliberty can bring about for the way we discuss human rights today.
La "Buena Fe Contractual" como una noción ética. Una reconstrucción desde la "Filosofía del Derecho" de Hegel
Authors: López Rivera Gissella
Published: August 2024

Si bien la doctrina civil ha destinado grandes esfuerzos a analizar la buena fe contractual y sus alcances, pocos de ellos ofrecen un fundamento filosófico-jurídico a su inclusión en la ejecución de los contratos. Este artículo propone fundar dicha noción con ayuda de las herramientas conceptuales de la Filosofía del Derecho de Hegel. Se la calificará como un dispositivo jurídico que incorpora al contrato el contenido normativo que la voluntad libre genera en los diferentes momentos de su desarrollo. Gracias a la buena fe el contrato podrá contar como un instrumento adecuado en la esfera de lo que Hegel llama eticidad. En este sentido, el trabajo propone asumir a la buena fe como el mecanismo aglutinador del contenido normativo del contrato. Por una parte, asimilará las estipulaciones expresadas por las partes –qua persona y sujeto– en las esferas de los llamados derecho abstracto y moralidad (buena fe interna). Por la otra, incorporará el conjunto de actitudes o prácticas normativas de los miembros de una sociedad –qua agentes de mercado– propios de la eticidad (buena fe externa). En consecuencia, el contrato tiene un doble nivel de ajuste normativo. Uno relativo a qué prestación se debe y otro relativo a cómo debe ser satisfecha esa prestación. De este modo, este artículo no asume que la buena fe pueda generar para las partes obligaciones más allá de lo estipulado en el contrato, pues tiene una función adverbial.
СОВРЕМЕННАЯ ГЕРОНТОЛОГИЯ И ВИРУСНАЯ ТЕОРИЯ СТАРЕНИЯ / MODERN GERONTOLOGY AND VIRAL THEORY OF AGING
Authors: Sargsyan Vahram , Harutunyan Anahit
Published: August 2024

В работе представлены научные механизмы старения с точки зрения теломерной теории старения и вирусной теории старения. Учитывая актуальность проблемы старения, рассмотрена теория большого биологического взрыва, которая описывает фундаментальные механизмы жизнедеятельности в филогенезе и онтогенезе биологических видов. Во второй части научной работы представлены практические советы по омоложению для достижения активного долголетия. // The work presents the scientific mechanisms of aging from the point of view of the telomeric theory of aging and the viral theory of aging. Considering the relevance of the problem of aging, the theory of the big biological explosion, which describes the fundamental mechanisms of life activity in the phylogenesis and ontogenesis of biological species, is considered. The second part of the scientific work presents practical advice on rejuvenation to achieve active longevity.
МЕТОДИКА ПРЕПОДАВАНИЯ ПРОФЕССИОНАЛЬНЫХ ДИСЦИПЛИН В МЕДИЦИНСКИХ КОЛЛЕДЖАХ / THE METHODOLOGY OF TEACHING PROFESSIONAL SUBJECTS IN MEDICAL COLLEGES
Authors: Mnatsakanyan Hasmik , Gasparyan Narine , Hakobyan Armen
Published: August 2024

Анализ работы начинающих специалистов в современной медицине показывает, что зачастую, обладая необходимыми знаниями и способностями, выпускники медицинских колледжей испытывают трудности с применением полученных знаний в рабочей среде. Это важный недостаток в образовательном процессе, который требует пересмотра методов обучения, включая инновационные, творческие подходы, и предоставления конкурентоспособных медсестер на рабочем месте в соответствии с текущими требованиями. Чтобы оценить эффективность различных методов работы в аудитории, мы провели аналитическое исследование, изучив опыт медицинских колледжей в некоторых европейских странах и сравнив результаты с нашими собственными наблюдениями. // An analysis of the work of novice specialists in modern medicine shows that often, having the necessary knowledge and abilities, graduates of medical colleges have difficulties applying their acquired knowledge in the working environment. This is an important gap in the educational process, which requires a review of teaching methods, including innovative, creative approaches, and the provision of competitive nurses in the workplace in accordance with current requirements. To evaluate the effectiveness of various methods of working in the classroom, we conducted an analytical study, examining the experience of medical colleges in some European countries and comparing the results with our own observations.
Peran Akademisi dalam Pemantauan Pemilu Presiden Periode 2024-2029 di Kelurahan Sawah Brebes
Authors: Dewi Laras Ati Henny , Aziz Apriadi Eko , Suryanti Poppy , Gilang P M. Harviend
Published: August 2024

Pengabdian kepada masyarakat ini dilakukan untuk memantau pemilihan umum presiden periode 2024-2029 di Kelurahan Sawah Brebes, Bandar Lampung, dengan fokus pada peran akademisi dalam mendukung integritas dan transparansi proses pemilu. Pokok bahasan mencakup edukasi pemilih, pemantauan proses pemilu, dan analisis partisipasi masyarakat. Tujuan pengabdian ini adalah untuk meningkatkan kesadaran politik dan partisipasi masyarakat melalui informasi yang akurat dan transparansi proses pemilu. Metode yang digunakan adalah kombinasi pendekatan kualitatif melalui wawancara mendalam dengan akademisi dan kuantitatif melalui survei kepada masyarakat. Hasil pengabdian menunjukkan bahwa akademisi berperan penting dalam edukasi pemilih dan pemantauan pemilu, meskipun tantangan seperti rendahnya partisipasi pemilih muda tetap ada. Kolaborasi dengan pemerintah dan organisasi masyarakat sipil direkomendasikan untuk memperkuat upaya ini dan meningkatkan kualitas demokrasi di tingkat lokal.
Dinâmica de uso e ocupação do solo gerado pelo desenvolvimento agropecuário e industrial em Açailândia-MA, na Amazônia Oriental Brasileira
Authors: Almeida Júnior Joaquim Paulo de , Sousa Ísis da Rocha , Silva Neto Arabutan Maracaipe da , Silva Marcelo Francisco da , Pereira Filho Jurandir
Published: August 2024

O Maranhão é o estado brasileiro que faz parte da Amazônia Oriental e possui o menor grau de ocupação do espaço com áreas protegidas gerandoum alto grau de pressão antrópica. Encontra-se entre os estados que mais desmataram a floresta. Este trabalho teve como objetivo analisar as alterações das paisagens, que levam ao desequilíbrio sistémico ambiental, gerado pelo desenvolvimento agropecuário e industrial no município de Açailândia-MA, localizado na Amazônia Oriental brasileira, utilizando ferramentas de geoprocessamento nos anos de 1990, 2000, 2010 e 2020. Os dados foram adquiridos no Instituto Brasileiro de Geografia e Estatísticas (IBGE), Agência Espacial Europeia (ESA), MapBiomas, Imagens do satélite Sentinel-2. Foram construídos mapas de densidade populacional, Índice de Vegetação da Diferença Normatizada (NDVI) e Índice de área verde (IVA). Os resultados demonstram que áreas destinadas a silvicultura sofreram um aumento a partir do ano de 2010, e a Lavouras temporárias foram implementadas significativamente no ano de 2020. A floresta amazônica oriental na região está concentrada em sua maior parte, em áreas de reservas federais, como a do Gurupi. Muito da cobertura vegetal nativa foi perdido, e a atividade antrópica avançou sobre áreas de vegetação natural    causando uma mudança no índice de áreas verdes do município.
EFFECT OF AUDIT FEE, AUDIT TENURE AND COMPANY SIZE ON AUDIT QUALITY IN MINING COMPANIES
Authors: Yuniar Susanti  , Annisa Annisa
Published: August 2024

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh audit fee, audit tenure dan ukuran perusahaan terhadap kualitas audit pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan sampel penelitian sebanyak 44 perusahaan pertambangan yang memenuhi kriteria. Dalam menganalisis data menggunakan software SPSS 22, dan metode yang digunakan adalah purposive sampling, teknik analisis data yang digunakan adalah analisis regresi logistik. Berdasarkan hasil analisis regresi logistik menunjukkan bahwa Audit Fee tidak berpengaruh terhadap kualitas audit, Tenure Audit tidak berpengaruh terhadap Kualitas Audit, Firm Size tidak berpengaruh terhadap Kualitas Audit
Faktor-Faktor Yang Mempengaruhi Pengembangan Sistem Informasi Akuntansi: Kemajuan Teknologi, Pengetahuan Manajer Dan Partisipasi Pengguna
Authors: Amanda Nurmaulida  , Cris Kuntadi  , Rachmat Pramukty
Published: August 2024

Previous or relevant research in scientific studies or publications is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or relevant research. This article examines the variables that influence the development of accounting information systems, including technological advances, manager knowledge, and user participation. It also includes literature on accounting information systems. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. The results of this article's literature review are: 1) technological advances have an effect on the development of accounting information systems; 2) the knowledge of managers influences the development of accounting information systems; and 3) user participation influences the development of accounting information systems.
Pengaruh Kemudahan Penggunaan, Pengalaman Pengguna Dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Pada Penggunaan Aplikasi Dompet Digital (E-Wallet) di Kalangan Mahasiswa Universitas Buddhi Dharma
Authors: Aldi Samara  , Metta Susanti
Published: August 2024

The purpose of this study was to determine the effect of Ease of Use, Customer Satisfaction, and User Experience on Customer Loyalty for Buddhi Dharma University students who are registered for the 2022 period either simultaneously or partially. The sample in this study was 105 students enrolled at Buddhi Dharma University for the 2022 period. The method used was mixed methods. This research is a research step by combining two forms of research that have existed before, namely qualitative research and quantitative research. The results of the R - Square test give a test value of 0.505 for the variable Firm Value which can be concluded that the variable Ease of Use, Customer Satisfaction, and Experience Users are simultaneously able to explain the variable Customer Loyalty of 50.50%. This shows that the ease of using the e-wallet application, the level of satisfaction with the application features provided and the ability to create an experience using the application can substantially affect Customer Loyalty. While the rest is influenced by other factors outside of this study such as promos, obligation and or responsibility to pay bills, the need for pulses and or quotas, and some others. Testing the variable Ease of Use with Customer Loyalty is not significant with a T-statistic of 0.907 (<1.9828), so the research hypothesis of Ease of Use with Customer Loyalty is rejected. Testing the variable Customer Satisfaction with Customer Loyalty is significant with a T-statistic of 2.905 (> 1.9828), so the research hypothesis of Customer Satisfaction on Customer Loyalty is accepted. Testing the variable User Experience with Customer Loyalty is significant with a T-statistic of 3.072 (> 1.9828), so the research hypothesis of User Experience on Customer Loyalty is accepted.
Analisis Faktor-Faktor Yang Memengaruhi Niat Masyarakat Untuk Terus Menggunakan Aplikasi Satu Sehat
Authors: Abdurrahman Albantani
Published: August 2024

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi niat pengguna untuk terus menggunakan sistem e-government pada aplikasi Satu Sehat. Penelitian ini menggunakan model kesuksesan yang dikembangkan oleh Delone dan Mclean dengan alat analisis  Structural Equation Modeling (SEM) dengan software pendukung Partial Least Square (PLS). penelitian ini memodifikasi dari model penelitian sebelumnya dengan menambahkan faktor harapan hasil pribadi. Sehingga faktor-faktor pada penelitian ini adalah kualitas sistem, kualitas informasi, kualitas layanan, harapan hasil pribadi, efikasi diri, kepuasan dan niat penggunaan berkelanjutan. Teknik pengumpulan data pada penelitian ini dilakukan dengan menggunakan kuesioner yang dibagikan kepada 329 responden. Namun hanya 300 responden yang memenuhi kriteria yang digunakan pada penelitian ini. Hasil penelitian menunjukkan bahwa kualitas sistem, kualitas informasi, kualitas layanan dan harapan hasil pribadi secara signifikan berpengaruh terhadap kepuasan pengguna. Sedangkan efikasi diri tidak berpengaruh terhadap kepuasan pengguna. Selanjutnya, kepuasan pengguna secara signifikan merupakan faktor yang berpengaruh terhadap niat pengguna untuk terus menggunakan sistem e-government pada aplikasi Satu Sehat.
Analisis Sisa Lebih Perhitungan Anggaran (SiLPA) Pada Anggaran Pendapatan Belanja Daerah Kabupaten Sikka
Authors: Maria Nona Trisna  , Henrikus Herdi  , Wihelmina M  , Yulia Jaeng
Published: August 2024

The implementation of regional autonomy as outlined in Law Number 33 of 2004 provides for the existence of financial considerations between the central government and regional governments. The research was conducted at the Sikka Regency Regional Financial and Asset Management Agency (BPKAD), a new institution formed by Sikka Regency Regional Regulation Number 49 of 2016. The object of the research is the area of ​​regional financial and asset management which is obliged to have the main task of assisting regional heads in government administration. , prepare annual activity reports of regional work units. This research aims to determine the growth of SiLPA in the 2016-2020 Sikka Regency APBD and also to determine the factors in the occurrence of SiLPA in the 2016-2020 Sikka Regency APBD. The method used in this research is mixed method research which combines quantitative and qualitative approaches.
Pengaruh Faktor Keperilakuan Organisasi Terhadap Kegunaan Sistem Akuntansi Keuangan Daerah (Studi Kasus Pada Kantor Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka)
Authors: Aloysius Theofilus Indrianto Max Pare  , Maria Nona Dince  , Emilianus Eo Kutu Goo
Published: August 2024

This research aims to test and analyze the effect of training, explaining the objectives and support of superiors on the usefulness of regional financial accounting systems. This type of research is quantitative research. The population in this study were civil servants at the Sikka Regency BPKAD office, with a sampling technique using saturated samples so that the number of samples in this study was 51 people. The data used in the research are primary data and secondary data using data collection methods, namely questionnaires. Data management in this research is multiple linear regression analysis using the SPSS software program. The results of this study indicate that training (X1), clarity of objectives (X2) and support from superiors (X3) partially influence the regional financial accounting system (Y) and also training (X1), clarity of objectives (X2) and support from superiors (X3 ) have a simultaneous effect on the regional financial accounting system (Y)
Prosedur Pembukaan Rekening Tabungan Pada PT Bank BPD DIY Cabang Bantul
Authors: Salma Azalea Zahra  , Diana Airawaty
Published: August 2024

Bank BPD DIY is one of the self-help tools in the banking industry, as a source of regional income, regional development revitalization, regional development acceleration, regional money management/regional money storage. Opening an account is a form of bank business to collect money from the community to ensure convenience . Therefore, it is very important to have guidelines in making savings. Aside from being a form of risk management, this deposit fulfillment manual aims to increase each employee's insight into bank financing products. This implementation can be done through the account opening process. So that opening an account requires procedures that must be followed by prospective customers
Analisis Optimalisasi Pemanfaatan Aset Daerah (Tanah) Untuk Meningkatkan PAD di Kabupaten Sampang
Authors: Melly Nur Qurani  , Maulidah Narastri
Published: August 2024

The aim of this research is to find out and analyze the implementation of Optimizing the Utilization of Fixed Assets (Land) and to find out the supporting and inhibiting factors in its implementation. This research was carried out at the Sampang Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD) using descriptive qualitative research methods. Research data sources were obtained from primary data and secondary data. Data collection techniques are carried out by conducting observations, interviews and documentation. The results of this research indicate that the implementation of management and utilization carried out by the BPPKAD of Sampang Regency is not yet optimal, this is because there are still many regional assets in the form of government-owned land that do not yet have legal ownership and there is still no grouping of assets that have potential and those that do not have the potential to be utilized so that The land cannot be utilized properly in the form of rental.
Pengaruh Audit Forensik Terhadap Pencegahan Dan Pengungkapan Fraud
Authors: Anggi Sari Tambunan  , Tuti Meutia
Published: August 2024

This research aims to determine the effect of forensic audits on preventing and disclosing fraud. In the context of rapid world development and increasingly advanced technology, fraud has become a serious problem that can harm companies both in government and the private sector. Fraud is carried out with various motives, such as looting of assets, corruption, and manipulation of financial reports. One way to reduce the opportunity for fraud to occur is to implement adequate internal controls. Forensic audits have an important role in providing evidence that can be used in legal processes and in preventing and exposing fraud. This research uses a qualitative approach and literature review to support findings regarding the influence of forensic audits on fraud prevention and disclosure
Pengaruh Fraud Hexagon Model Terhadap Indikasi Financial Statement Fraud
Authors: Indriyani Puspaningrum  , Marsellisa Nindito  , Muhammad Yusuf
Published: August 2024

The purpose of this study was to test and determine the effect of stimulus, opportunity, rationalization, capability, ego, and collusion on indications of financial statement fraud. This study uses purposive sampling in determining the sample with secondary data sources in the form of financial reports and annual reports of infrastructure companies listed on the Indonesia Stock Exchange (IDX) and the pages of each company during 2020 - 2022 with the final number of observations totaling 143 data. This study uses panel data regression analysis techniques in the Eviews 13 data processing application. The results of hypothesis testing in this study indicate that stimulus and opportunity have a positive effect on indications of financial statement fraud. While rationalization, capability, ego, and collusion do not affect indications of financial statement fraud. This research has practical implications for companies, investors, governments, and auditors in examining solutions to crucial problems in the stimulus and opportunity variables that indicate financial statement fraud because it is an evaluation of the level of ROA and NOIR proxies..
Translate | Transform | Transdicipline
Authors: Pollitt Jo , Sun E
Published: August 2024

Drawing on Susan Leigh Star’s theory of boundary objects, this article explores the dynamics of collaborative practices across boundaries, focusing on the concepts of translation, transformation, and transdisciplinarity. As artist-scholars and as editors, we examine how the ‘Collaborative practice across divides’ issue of Axon facilitates collaboration by maintaining a common identity while adapting to local needs, and we prioritise process, practice, and relational movement. The integration of feminist environmental humanities perspectives further emphasises the relational and ethical dimensions of such work, and shows how diverse ways of knowing and doing can coexist and foster creative resistance. We reflect on the challenges and synergies encountered in our collaborative editorial process, emphasising the importance of backstage labour and the epistemological implications of our work. Within our framework, this issue of Axon itself becomes a boundary object, bridging various disciplinary and social worlds, and inviting readers to engage with the content in a transformative manner. Through this exploration, the article underscores the significance of embracing the uncertainties and relational complexities inherent in collaborative, transdisciplinary endeavours.
Occupational Health and Safety Practices Among Coal Mine Workers in Pakistan
Authors: Thebo Asif Ali , Siddiqui Muhammad Ilyas , Arisar Kanwal Naz , Memon Tariq Feroz , Shah Rafaina , Haque Mansoor Ul
Published: August 2024

Coal mining operations lead to a wide range of health hazards that may cause serious injuries, deaths, and other health problems. The intricate relationship between health-related issues and occupational safety practices among coal mine workers in Pakistan. Objective: To identify occupational health issues and safety measures application among coal mine workers in Sindh, Pakistan. Methods: Descriptive cross-sectional study was conducted from Oct 2023- Feb 2024 by the department of community medicine and public health Sciences at the surrounding area of Lakhra coal mines, Taluka Manjhand, District Jamshoro, Pakistan. All the currently working individuals in the coal mines for the last six months, age 20 to 60 years and those who gave consent to participate in the study were included. Results: Out of 317 coal mine workers, total 36.6% cases had breathing difficulty, 31.9% were suffering from cough, 14.2% of the respondent had musculoskeletal issues, 59.3% had skin problems, 57.4% had eye problems, 9.1% of the cases had hearing problems, 14.0% cases were diabetics, 27.1% were hypertensive and 4.4% of the cases had cardiovascular disease. Only 3.8% of the respondent were trained on the proper use of safety measures by their organizations. Conclusions: Coal miners were suffering from numerous occupational health issues with predominance of respiratory illness along eye and skin related issues. No proper protective measures were practiced by the coal miners while no proper health facility, alternate oxygen and drinking water facility available for the coal mine workers.
Role of Fine Needle Aspiration Cytology (FNAC) In Evaluation of Thyroid Nodules
Authors: Khan Muhammad Moiz Ullah , Khan Muhammad Wasi Ullah , Ali Syed Faizan , Shakil Saad , Aftab Ali Akber , Abbas Tahir Ghulam
Published: August 2024

Fine-Needle Aspiration Cytology (FNAC) is a practical and low-cost preoperative method for evaluating thyroid gland neoplasms that provides a correct diagnosis fast and with minimal hazards. Thyroid nodules are communal, being existing in up to 50% of the aged populace. The mainstream are benign with thyroid cancer representing an uncommon clinical problem. Objective: To assess the role of FNAC of thyroid gland cancers in our environment and the diagnostic performance of the FNAC in identifying these conditions. Methods: A retrospective analysis was conducted on 120 individuals who had thyroid swelling when they were first seen and who had surgery between January 2020 and December 2022. Patients with findings from postoperative surgical histopathology and preoperative fine needle aspiration cytology were included in the research. The FNAC's diagnostic accuracy, positive and negative predictive values, sensitivity, and specificity were all calculated. Results: Out of 120 patients, 18 (15%) were male and 102 (85%) were female. Out of 120 cases, by histopathological examination FNAC showed 79 cases as benign and 41 cases as malignant lesions. Conclusions: According to this research, FNAC is a reasonably accurate approach for identifying thyroid gland cancers, with good sensitivity and specificity. Thus, it can be a useful resource for preoperative counselling on the characteristics of the neoplasms and their outcomes as well.
Comparative Analysis of Trans Vaginal Ultrasound and Bishop Score For Successful Prediction of Induction of Labor in Term Primigravidas
Authors: Anwar Wajeeha , Mujahid Naima , Usman Fareeha , Bhatti Shaista , Abideen Zen Ul
Published: August 2024

Successful prediction of labor induction outcomes in term primigravidas has significant implications for maternal and neonatal health. Objective: To compare trans vaginal ultrasound (TVS) and bishop score for successful prediction of induction of labor in term primigravidas. Methods: This cross sectional comparative study was carried out at Department of Gynecology and Obstetrics and Department of Radiology of Shahida Islam Medial Complex, Lodhran, Pakistan using non-probability purposive sampling technique. The duration of study was six months from October 2023 to March 2024. Booked primigravidas in-between 18 to 40 years at 37-40 gestational week having singleton pregnancy were included Each female underwent Bishop scoring and TVS ultrasound Results: From total 151 pregnant females mean age was 28.63 ± 8.12 years, mean gestational age was 40.24 ± 0.77 weeks, mean bishop score and mean cervical length measured by TVS was 6.95 ± 2.21 and 27.2 ± 3.98 mm respectively. 117 (77.48 %) females had positive Bishop Score, 106 (70.2 %) positive Cervical Length (>27 mm) and 90 (59.6 %) induction of labor. Diagnostic accuracy of Bishop Score was 65.9 % while for TVS ultrasound was 80.2 %. Significant difference of p<0.001 was reported in-between cervical length >27 mm on TVS and successful induction of labor. TVS showed higher sensitivity 89.7%, specificity 62.3%, positive predictive value 77% and negative predictive value 82.1% as compared to Bishop Score. Conclusions: The results of this study concluded that the assessment of cervical length on TVUS was more accurate than Bishop Score in predicting successful induction of labor in term primigravidas.
Predictors of the Licensure Examination Performance of Graduates of A State University’s External Campus in the Philippines
Authors: P. Igdon Jocelyn ,   https://orcid.org/0000-0002-6572-6086, https://orcid.org/0000-0001-6885-6460, https://orcid.org/0000-0003-0842-496X jocelynigdon@yahoo.com, S. Ballado Ronato , L. Giray, Jr. Alejandro ,   balladoronato@gmail.com, teacheraleh@gmail.com University of Eastern Philippines Laoang Campus, Laoang, Northern Samar, Philippines
Published: August 2024

This study examines the profiles of graduates from UEP Laoang Campus who took Licensure Examinations in Teacher Education, Criminology, and Engineering, focusing on factors such as sex, college GPA, learning styles, campus facility assessments, Practicum/On-the-Job Training performance, enrollment in review centers, and scholarship usage. The performance of graduates in the various components of these licensure exams and the relationship between their profiles and exam outcomes were also analyzed. Data were collected from 154 graduates, representing 10% of the 1,539 total graduates from the past five pre-pandemic school years, using a Google form survey and secondary sources for licensure exam ratings and college GPAs. Statistical tools such as frequency counts, percentages, means, and multiple regression analysis were utilized. Findings revealed that most respondents were female with satisfactory college ratings, visual learners who rated campus facilities as fair, excelled in Practicum/OJT, and utilized review centers and scholarships. Specifically, Teacher Education examinees performed better in General Education than in Professional Education; Criminology examinees excelled in Law Enforcement and Administration but performed least in Correctional Administration; Civil Engineering examinees scored highest in Hydraulics and Geotechnical Engineering and lowest in Construction and Structural Engineering; and Electrical Engineering examinees performed best in Mathematics and least in Electrical Engineering Professional Subjects. Keywords: licensure examination, predictors, performance, graduates, descriptive-correlational, Philippines
Influences of Curriculum Exits of Ramon Enriquez High School Grade-12 Graduates
Authors: M. Tagnawa Joy Lyn ,   https://orcid.org/0009-educational-4974 joylyn.tagnawa@deped.gov.ph, denson.tagnawa@deped.gov.ph, H. Tagnawa Denson ,   Department of Education, Division of Zamboanga City Ramon Enriquez High School, Zamboanga, Philippines
Published: August 2024

This study explored the factors affecting curriculum exits among Grade 12 graduates at Ramon Enriquez High School. Using a quantitative research design, the study involved 95 senior high school graduates from the 2012 class. The results showed that several factors, such as family background, peer influence, economic status, and personal aspirations, moderately impacted their curriculum exit decisions. These findings highlight that graduates weigh various considerations when choosing their paths after graduation. When disparities were analyzed, it was discovered that there is a significant difference in the influences in the selection of curriculum exits based on sex and strands. However, the influences in the selection of curriculum exits are similar based on age. It was also found that the component of personal dreams or goals significantly influenced grade 12 students’ career decisions based on their sex. In contrast, their family’s economic status moderately influenced students’ choice of specialization. In line with this, the study further recommends to the school head, with the collaboration of the School Implementation Program Committees, to conduct seminars and training to advocate career guidance pertaining to the factors that affect the students’ preference for curriculum exits. Keywords: Curriculum Exits; Factors; Family Background/Parents; Economic Status; Influence; Senior High School; Peer/Friends; Personal Dreams/Goals
A study of climate resilience in urban tree species of Peninsular Malaysia
Authors: Castelo Sofia , A. Carr Jamie , Khamis Shamsul , Sivaraj Melissa , Messina Tainan
Published: August 2024

Climate change poses significant challenges to Malaysian cities, including heat stress, which high humidity and the urban heat island effect exacerbate. While trees effectively reduce temperatures and improve microclimates, potential sensitivities to climate change impacts require careful species selection. Experts assessed the resilience of 220 tree species from urban and rural areas of Malaysia using eight criteria, based on a list compiled from four sources. We then categorised the species by sensitivity for four urban landscape types. Saltwater sensitivity had the highest proportion of sensitive species, followed by inundation sensitivity. Considering regional climate projections, planners should prioritise species with low inundation sensitivity. Data availability for saltwater, inundation, and high-temperature sensitivities was limited but adequate for the remaining criteria, with susceptibility to predation, parasitism, or disease, and sensitivity to storm conditions being of concern. Urban planners should integrate these criteria into decision-making to ensure climate-smart urban design. Given that our knowledge about the effects of climate change on tree species will advance and should be documented, we developed an open-collaborative online database that assists stakeholders in selecting suitable species for various sites in Malaysia. Moderators will review submissions to ensure consistent application of criteria and alignment between selected answers and supporting information. Assessors can contribute to quality control by voting for assessments they agree with. Our research emphasises the importance of proactively addressing climate change challenges in urban areas and underscores the value of informed decision-making to enhance the resilience of urban tree populations.
Chemical composition and thermal characterization of selected Philippine cacao (Theobroma cacao L.) and tablea
Authors: Adaptar Larrie Antoni , Nuñez Julius Andrew , Tan Maria Carmen , Ting Jasmine , Galian Richard Anthony , Ondevilla Joan Candice , Bonto Aldrin
Published: August 2024

Cacao (Theobroma cacao L.) is a high-value crop grown in tropical countries where it is processed to make products like chocolate. In the Philippines, cacao is also used to produce a traditional product from cacao liquor called tablea. In the production of tablea, it is necessary to investigate the composition and physicochemical properties to evaluate its nutritional attributes, and product quality. Hence, this study investigated the composition and thermal properties of cacao and Philippine tablea from three different locations through proximate composition analysis, gas chromatography-mass spectrometry (GC-MS), Fourier transform infrared spectroscopy (FTIR), differential scanning calorimetry (DSC), and thermogravimetric analysis (TGA). Results showed a decrease in moisture from cacao to tablea due to roasting. GC-MS analysis revealed a total of 27 compounds from all the samples analyzed. The presence of polysaccharides, lipids, proteins, and phenolics was evident in all mid-FTIR spectra samples. The melting profile indicated that cocoa butter polymorph form V was the native structure of the cocoa butter in all samples, which is ideal for cacao-derived products. Additionally, repeated rapid heating and cooling of the cacao and tablea samples favored the formation of cocoa butter polymorph forms of lower stability. The TGA profile of cacao and tablea revealed the temperature ranges attributable to the degradation of polysaccharides, cocoa butter, and proteins. The DSC and TGA thermograms of cacao and tablea counterparts indicate similar phase transitions and thermal degradation events. This study provided insights into the composition and thermal properties of cacao and Philippine tablea, which can be used as a baseline for quality and product development in the country.
DA PRODUÇÃO EXTRAJUDICIAL DA PROVA ORAL – UMA ALTERNATIVA À AUDIÊNCIA DE INSTRUÇÃO
Authors: Romiti Angela Patrício Müller
Published: August 2024

O presente estudo apresenta a ata notarial para colheita de prova oral, como alternativa vantajosa à crise instalada – agravada pela pandemia. Traça o perfil do notariado, da prova e da ata notarial como meio típico probatório, para propor modelo extrajudicial de colheita da prova – gravado – e aproximado à audiência de instrução e julgamento, assistido por agente público imparcial, em respeito ao contraditório. A conclusão traz reflexão sobre a real necessidade – in prima facie – da audiência de instrução e julgamento – física ou virtual – introduzindo a ata como possível solução, atualmente trazida pelo código de normas extrajudiciais da corregedoria do Estado do Rio de Janeiro.
AUTOCURATELA
Authors: Romiti Angela Patrício Müller
Published: August 2024

A autocuratela é expressão máxima da autonomia privada. Através dela pessoa capaz antevendo a possibilidade de situação incapacitante declara por intermédio de mandato preventivo firmado através de escritura pública disposições acerca de sua futura e eventual curatela, a ser posteriormente ratificada – ou não - em processo de interdição assecuratório, ao qual soma-se como elemento decisório.  Desconhecida da legislação pátria, porém com contornos doutrinários já importados do direito alienígena, a igualmente denominada autotutela é atualmente incorporada pelo vanguardista código de normas do estado do Rio de Janeiro. Trata-se de importante instrumento face o envelhecimento da população e acometimento frequente de doenças incapacitantes. Eis a importância e finalidade do presente estudo – trazer singela contribuição ao debate sobre aplicação e incorporação do instituto da autocuratela junto à legislação civil.
Effects of afternoon or morning weaning protocol on pig growth performance
Authors: Neill Casey , Tokach Mike , Nelssen Jim , Goodband Robert , DeRouchey Joel , Dritz Steve , Groesbeck Crystal , Brown Kelly
Published: August 2024

Objective: To evaluate the effects on nursery pig growth performance when sows are withdrawn either the afternoon before their pigs move to the nursery or the morning when the pigs move to the nursery. Materials and methods: A total of 542 weanling pigs (PIC L327 × L42) from 50 litters were used in the experiment. Each sow and litter was randomly allotted to a weaning protocol. For half of the litters, the sow was removed on Thursday afternoon, leaving the pigs in the farrowing crate until the following morning (afternoon protocol; AFT). The other litters remained with the sow until weaning on Friday morning (morning protocol; MORN). All pigs were moved from the farrowing house to the nursery on Friday morning (Day 0). All pigs were weighed in the farrowing house on Thursday morning, with an average body weight of 6.0 kg at 21 ± 2 days of age. Pigs were subsequently weighed on Days 7, 14, 21, and 28. Feed intake was recorded to calculate ADG, average daily feed intake, and feed:gain. Results: Pigs on the MORN treatment had better feed:gain (P < .01) from Day 0 to Day 7 than pigs on the AFT treatment. Removing sows from the farrowing house the afternoon before moving the pigs to the nursery had no effect on ADG, feed intake, or feed:gain for the overall 28-day study. Implication: Under our study conditions, weaning protocol (AFT or MORN) did not affect pig performance.
Reproductive failure associated with porcine circovirus type 2 in gilts
Authors: Pittman Jeremy
Published: August 2024

A 4800-sow farrow-to-wean farm with a new on-site gilt-development facility experienced an 8-week period of increased abortions and mummified pigs in gilt litters. Replacement gilts previously supplied from an external source at 24 weeks of age were not affected. Fetuses from 10 aborted litters were necropsied. Placenta, umbilical cord, stomach contents, thoracic fluid, heart, lung, liver, spleen, kidney, and thymus, and whole blood from dams, were collected. Histopathological evaluation demonstrated nonsuppurative myocardial mononuclear inflammation with extensive multifocal myocardial mineralization. In all litters submitted, porcine circovirus type 2 (PCV2) antigen was identified by immunohistochemistry in fetal heart lesions. Pooled fetal lung tissue was positive for PCV2 by polymerase chain reaction (PCR). Fetal lung tissue and thoracic fluid were PCR-negative for porcine reproductive and respiratory syndrome virus (PRRSV). Fetal lung tissue was negative for parvovirus by fluorescent antibody testing. Fetal kidneys were culture-negative for Leptospira and other pathogenic bacteria. Gilt sera were negative for PRRSV by PCR and negative for antibodies to PRRSV by ELISA. Serological testing of gilts demonstrated low antibody titers to parvovirus and six serovars of Leptospira interrogans. In addition, PCV2-associated enteritis, pneumonia, and systemic infections were diagnosed in five 20-week-old gilts during the period of reproductive failure.