bluuebunny/crossref_metadata_2025 huggingface dataset:
Transformación digital y transparencia fiscal en Ecuador: prácticas de reporte del impuesto a la renta
Authors: Tibán Manobanda Nancy Eloísa , Torres Negrete Azucena de las Mercedes
Published: July 2024

El estudio evaluó la digitalización en la transparencia fiscal, enfocándose en las prácticas de reporte y cumplimiento del Impuesto a la Renta en Ecuador. El objetivo fue analizar el impacto de la tecnología en los procesos fiscales y la percepción de los contadores públicos en la ciudad de Ambato. Se utilizó una encuesta aplicada a 20 contadores para recopilar datos sobre la adopción de la tecnología, transparencia de la información, notificaciones, soporte digital y satisfacción general. Los resultados mostraron que el 75% de los encuestados perciben una digitalización efectiva en el cumplimiento tributario. Sin embargo, el 20% no lo considera así y el 5% no aplica. La mayoría considera las plataformas digitales claras y comprensibles, aunque persisten áreas de mejora en el soporte digital y notificaciones. En conclusión, la digitalización ha mejorado de manera significativa los procesos fiscales en Ecuador, pero es necesario optimizar ciertas áreas para una experiencia más eficiente y efectiva para todos los contribuyentes.
Kepastian Hukum Bentuk Korporasi Bagi Kewirausahaan Sosial dalam Berusaha Sebagai Kegiatan Pembangunan Berkelanjutan
Authors: Prasetya Adi , Pieris John , Sri Widiarty Wiwik
Published: July 2024

Kewirausahaan sosial merupakan model bisnis yang bertujuan tidak hanya untuk memperoleh keuntungan finansial, tetapi juga untuk memberikan dampak sosial yang positif dan berkelanjutan bagi masyarakat. Dalam praktiknya, kewirausahaan sosial sering kali menghadapi tantangan terkait kepastian hukum mengenai bentuk korporasi yang tepat untuk mendukung tujuan-tujuan sosial tersebut. Penelitian ini bertujuan ini untuk menganalisis kepastian hukum bentuk korporasi yang paling sesuai untuk mendukung kewirausahaan sosial dalam upaya pembangunan berkelanjutan. Metode penelitian ini menggunakan metode penelitian hukum yuridis normatif. Data primer dilakukan melalui studi wawancara dengan narasumber. Hasil penelitian menunjukan bahwa kewirausahaan sosial memainkan peran penting dalam memajukan pembangunan berkelanjutan di Indonesia. Oleh karena itu, penting untuk menciptakan ekosistem yang mendukung yang dapat mengatasi tantangan dan memanfaatkan faktor pendukung untuk memaksimalkan dampak kewirausahaan sosial dalam perjalanan Indonesia mencapai SDGs. Dengan menggabungkan wawasan dari penelitian ini, para pembuat kebijakan, investor, dan pemangku kepentingan dapat secara kolaboratif bekerja untuk membangun masa depan yang lebih inklusif, adil, dan berkelanjutan bagi Indonesia.
El software GeoGebra como recurso tecnológico para la enseñanza del modelo de la línea recta en estudiantes de Administración de Empresas. Análisis cuantitativo
Authors: Gastélum Jesús Ernesto Duarte , Carmona Dougglas Hurtado , Román José Manuel Mendoza
Published: July 2024

Este estudio examina la eficacia del software GeoGebra como herramienta tecnológica para la enseñanza del modelo de la línea recta en estudiantes de Licenciatura en Administración de Empresas. Mediante un enfoque cuantitativo, se investigó cómo la implementación de GeoGebra mejora la comprensión de conceptos como oferta y demanda, punto de equilibrio y regresión lineal. Los resultados sugieren que GeoGebra facilita la visualización y aplicación práctica de estos conceptos, promoviendo un aprendizaje más significativo y participativo.
Східноазійська інтеграція та регіональна безпека
Authors: Шергін С.О.
Published: July 2024

Стаття презентує стислий політичний огляд східноазійської інтеграції в контексті регіональної безпеки. Зазначається, що Асоціація країн Південно-Східної Азії (АСЕАН) за понад п’ятдесят років перетворилась на інтеграційний центр регіону. Розглянуто основні досягнення АСЕАН у галузі економічного розвитку та інтеграційної політики в контексті сучасних міжнародних відносин в субрегіоні. Особливу увагу приділено дослідженню проблем інституціонального розвитку АСЕАН і суспільної модернізації.
АСЕАН є реальним втіленням «м’якої сили», де лідери держав приймають рішення шляхом консенсусу. При цьому діяльність АСЕАН довела, що країни-члени Асоціації не готові жертвувати навіть часткою державного суверенітету. Після тривалої боротьби за незалежність будь-яка ідея щодо її обмеження чи делегування наднаціональним структурам сприймається суспільною думкою АСЕАН як реставрація колоніалізму.
Зазначено, що стратегія східноазійського регіоналізму передбачає інституціональний спротив економічному тиску з боку розвинених країн. Заснування АСЕАН створило зручні умови для сталого економічного зростання східноазійських країн, що розвиваються. Оптимальним варіантом для східноазійських країн є не універсальна, а обмежена економічна інтеграція під контролем суверенних національних урядів.
Підкреслено, що економічне співробітництво в Східній Азії дедалі більш виходить за межі економічних інтересів і поширюється на сферу регіональної безпеки. Сучасна гонка озброєнь у регіоні стає на заваді соціально- економічному розвитку східноазійських країн. Тому питання забезпечення безпеки в Тихоокеанській Азії є одним із важливих пунктів на порядку денному самітів АСЕАН і АТЕС. Тим часом, воєнні витрати Асоціації стають нееквівалентними щодо зростання загроз регіональній стабільності.
Soaring to New Heights: Harmonizing Nepal's Aviation Laws with Global Air Law Standards
Authors: Gautam Siddhartha , Ahmad Syed Aman
Published: July 2024

In the face of the majestic Himalayas, Nepal's aviation sector navigates a landscape of both natural beauty and operational challenges. This paper critically examines the alignment of Nepal's aviation legal framework with international air law standards, particularly those set by the International Civil Aviation Organization (ICAO). Despite the rich history and unique operational environment of Nepal's aviation sector, the existing legal framework, primarily based on the Civil Aviation Act of 1959 and its amendments, reveals gaps when juxtaposed with contemporary international standards. This paper delves into specific areas requiring reform such as safety oversight, airworthiness, personnel licensing, environmental sustainability, and security protocols. By proposing targeted amendments and the adoption of ICAO Annexes, the paper advocates for a transformative legal overhaul to enhance safety, efficiency, and environmental stewardship in Nepal's aviation sector. The conclusion underscores the urgency of these reforms, emphasizing the need for a proactive approach to align Nepal's aviation laws with global standards, ensuring the sector's sustainable development and international integration.
The Influence Of Persuasive Communication Competence And Librarian Performance On User Satisfaction At The Universitas Sumatera Utara Library
Authors: Ginting Sinta Azhary , Dewi Kurniawati  , Syafruddin Pohan
Published: July 2024

Research Aims: This study aims to measure the influence of Persuasive Communication Competence on User Satisfaction at the Universitas Sumatera Utara Library, to measure the influence of Librarian Performance on User Satisfaction at the Universitas Sumatera Utara Library,
 
Design/methodology/approach: This research employs a quantitative correlational method to understand the relationships between the variables. The Elaboration Likelihood Model (ELM) communication theory by Robert Cialdini is used in this study. The population for this study includes all individuals who have visited the Universitas Sumatera Utara Library. The sampling technique used is Accidental Sampling. The instrument used is a digital questionnaire distributed via Google Forms to 392 respondents.
 
Research Findings: The results indicate that significant positive influence of both persuasive communication competence and librarian performance on user satisfaction at the Universitas Sumatera Utara Library. Persuasive communication and librarian performance can explain 58.4% of the influence on customer satisfaction, which according to the Guilford scale falls into the moderate/medium category and has a fairly high influence. The remaining 41.6% is influenced by other unmeasured variables such as physical facilities, collection availability, service systems, information technology, and human resources
 
Theoretical Contribution/Originality: The results of this research can be used as a basis for further research on a larger scale or in a different context such as research in more general libraries. In addition, the researcher recommends that future researchers can carry out further research by conducting a more detailed investigation into the persuasive communication competencies of librarians and their role. Diverse approaches can provide a more comprehensive understanding of how librarians' persuasive communication competencies and performance influence library use.
Legal Aspects of Using Blockchain Technologies in the Field of E-Commerce on SDG'S
Authors: Volynets Vitalii
Published: July 2024

Objective: The objective of this study is legal aspects of blockchain.
 
Theoretical Framework: Blockchain is one of the most prominent technologies and it has become a driving factor in business transformation.
 
Method: Methods of historical and logical analysis and comparison, expert opinions, system analysis and forecasting were used. The research materials included legal aspects, in particular, in the development of blockchain technology.
 
Results and Discussion: Blockchain, like any electronic technology, can have different forms of social implementation. Their openness is manifested in the fact that anyone can become a network node participating in the consensus procedure. Information in public blockchains is actually and legally publicly available. The listed qualities ensure a high level of security of public blockchains and a high level of users’ trust toward them.
 
Research Implications: The legal regulation of digital technologies is becoming an important tool for ensuring a balance between public and private interests, benefits and risks of the digital age.
 
Originality/Value: The global blockchain market will grow significantly in the coming years. The new vector of blockchain technology will be aimed at accelerating the pace of digitalization, financial inclusion and enhancing security. There is no doubt that blockchain is a disruptive technology and will continue to dominate the business world in the coming years.
Exploring the Dynamics of Death Attitude Research: A Bibliometric Analysis of Scientific Papers in Dimension (2015-2024)
Authors: Karki Tej Bahadur , D’Mello Laveena , Neupane Dasarath , Shrestha Sajeeb Kumar , Mahat Dipak
Published: July 2024

ABSTRACT
Death is not viewed as the absolute end, but rather as a gateway to a continued spiritual existence or rebirth. The main objective of this study is to find out the publication trend of death attitude-related articles from 2015 to 2024.  The study used the bibliometric analysis method to analyze the data published in Dimensions. Analysis of death attitude publications over the past decade reveals increasing interest, with a peak in 2021 but a decline in 2022 and 2023. Citation analysis shows a steady rise in citations until 2022, followed by a slight decline. The percentage of publications with citations has decreased over the years. Metrics like FCR and RCR indicate fluctuating citation impact. Interdisciplinary research is evident, with dominant categories including "Human Society," "Health Sciences," and "Law and Legal Studies." Leading countries in death attitude research include the United States, the United Kingdom, and Australia. Challenges such as declining citation uptake underscore the need for enhanced dissemination efforts. Death attitude research has seen increasing interest and impact, significant challenges in citation uptake and fluctuating impact highlight the need for strategic improvements in research dissemination and visibility. Addressing these issues is essential to maintain and enhance the field's scholarly influence.
Feasibility Study of Sudut Group’s Hotel and Restaurant Business at Pantai Indah Kapuk 2
Authors: Wirja Daniel Christopher ,   School of Business and Management, Institut Teknologi Bandung, Bandung, Indonesia, Lazuardi Kitri Mandra ,   School of Business and Management, Institut Teknologi Bandung, Bandung, Indonesia
Published: July 2024

The hospitality sector significantly impacts Indonesia’s economy, particularly in Jakarta, Bandung, and Surabaya. Sudut Group, known for its successful ventures in Bandung, aims to expand into Pantai Indah Kapuk 2 (PIK 2) in Jakarta. This study evaluates the economic feasibility of this new hotel and restaurant project using capital budgeting techniques such as Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period. The financial analysis shows promising results, with an NPV of IDR 54,881,243,591, an IRR of 19.33%, and a payback period of 6.56 years. Sensitivity analysis and Monte Carlo simulations, involving 1,000 trials, further assessed the project’s risks, showing an average NPV of IDR 44,318,599,606. The research concludes that Sudut Group’s project in PIK 2 is economically viable, offering substantial profitability and growth potential. Comprehensive financial analysis and risk assessments support informed decision-making by stakeholders, emphasizing both opportunities and challenges.
State Management of Economic In the Context of Digital Economy in Vietnam
Authors: Trung Phan Nhan ,   Thu Dau Mot University, Vietnam
Published: July 2024

In the context of globalization and continuous progress of the fourth industrial revolution, digital economic development has become an inevitable trend and urgent need. The digital economy not only creates new business and job opportunities but also enhances national competitiveness and promotes sustainable development. Recognizing this importance, the Vietnamese Government has implemented many policies and management methods to promote the building of a digital economy. According to a report by the Ministry of Information and Communications of Vietnam, the digital economy is expected to contribute 20-30% of GDP by 2030. To achieve this goal, the application of effective economic state management methods is a prerequisite. These methods include building an appropriate legal framework, deploying advanced digital infrastructure, developing high-quality human resources and promoting public-private cooperation in the field of information technology. Research on the use of state management methods to build a digital economy in Vietnam has high practical significance, helping to identify challenges and opportunities, thereby proposing specific solutions to promote effective and sustainable digital transformation.
Need assessment of Indonesian Language Textbooks Based on Merdeka Curriculum in Vocational Schools in Sambas Regency
Authors: Warjayanti Galina ,   Student of Indonesian Language Education Masters Study Program, Faculty of Teacher Training and Education, Sebelas Maret University, Surakarta, Indonesia, Suwandi Sarwiji , Suwandi Suwandi ,   Lecturer of Indonesian Language Education Masters Study Program, Faculty of Teacher Training and Education, Sebelas Maret University, Surakarta, Indonesia,   Lecturer of Indonesian Language Education Masters Study Program, Faculty of Teacher Training and Education, Sebelas Maret University, Surakarta, Indonesia
Published: July 2024

The primary objective of vocational school education is to prepare students for the workforce. The independent curriculum includes provisions for preparing students for the workforce. One of them is found in textbooks, which ought to encourage education and training for skills necessary for the workplace. This research aims to describe the perception and need for independent curriculum-based Indonesian language textbooks in vocational schools. This research used a case study approach with a purposive sampling technique. The data was collected from 17 Indonesian language teachers, 200 vocational school students, and 5 textbooks used at vocational schools in Sambas Regency. Data collection was obtained through questionnaires, interviews, and document analysis. Data was analyzed quantitatively and qualitatively. The results of the research showed that only 23% of the implementation of the independent curriculum from 17 Vocational Schools in Sambas district use independent curriculum textbooks, the need for vocational school teachers for independent curriculum-based textbooks reaches 79.5%, and the need for vocational school students for independent curriculum-based textbooks reaches 73.5%.
Effect of Plyometrics and Resistance Band Training towards the Leg Muscle Power Seen From the Leg Muscle Endurance of Wrestling Athletes
Authors: Pinem Swandika ,   Departement of Sports Science, Faculty of Sport and Health Science, Yogyakarta State University, Yogyakarta, Indonesia, Widiyanto Widiyanto , Arfiansyah Eggy Nur , Nono Koba Kristoforus , Simamora Aman Jefri Mensana ,   Departement of Sports Science, Faculty of Sport and Health Science, Yogyakarta State University, Yogyakarta, Indonesia,   Departement of Sports Science, Faculty of Sport and Health Science, Yogyakarta State University, Yogyakarta, Indonesia,   Departement of Sports Science, Faculty of Sport and Health Science, Yogyakarta State University, Yogyakarta, Indonesia,   Departement of Sports Science, Faculty of Sport Science, Medan State University, Medan, Indonesia
Published: July 2024

This research aims to determine: (1) the difference in the influence between plyometrics and resistance band training on leg muscle power in wrestling athletes; (2) the difference in effect between wrestling athletes who have high and low leg muscle endurance on leg muscle power; (3) the interaction between plyometrics and resistance band training as well as high and low leg muscle endurance towards the leg muscle power of wrestling athletes.The type of this research was an experiment using a 2 x 2 factorial design. The research population was the wrestling athletes from Malang City, totaling 40 people. The research sample was 24 people taken by using purposive sampling technique, then ordinal pairing was carried out to divide each group. The instrument used to measure leg muscle power was the standing long jump, while leg muscle endurance was measured by using the squat test. The data analysis technique used the two way ANOVA test.The results of the research show that: (1) there is a difference in the effect between plyometrics and resistance band training towards leg muscle power of wrestling athletes where the F value is at 11.674 and the significance value is at p 0.003 < 0.05. The plyometrics training group is better than the resistance band training group with an average difference at 13.92. (2) There is no difference in the effect between wrestling athletes who have high and low leg muscle endurance towards leg muscle power, where an F value of 0.704 is obtained and a significance value of p is at 0.411 > 0.05. (3) There is no interaction between plyometrics and resistance band training and high and low leg muscle endurance towards the leg muscle power of wrestling athletes, where the F value is at 0.402 and the p value is at 0.533 > 0.05.
Introducing PJK’s Social Networking Model of Motives - From Image Creation to Public Actualisation: Expanding Maslow's Hierarchy in Digital Social Networks
Authors: Jain Dr. Padmini ,   Assistant Professor, School of Journalism and New Media Studies, Indira Gandhi National Open University, New Delhi.
Published: July 2024

This paper introduces the PJK Social Networking Model of Motives, a egalitarian model that is an extension of the needs postulated by Maslow in his Hierarchy of human motives, into the perpetual social networking site usage by the modern human. Four more needs have been added as an emergent quadrant of needs in social media usage. The model postulates the non hierarchical nature of these motives, as drawn from the research findings. This study explores the integration of social networking sites (SNS) within Maslow’s Hierarchy of Needs (MNH) to understand how these digital platforms fulfil various human needs. By mapping SNS features to Maslow’s human needs, this research examines the role of SNS in satisfying the new media needs corresponding to physiological, safety, love and belonging, esteem, and self-actualisation needs. The study employs a qualitative analysis of SNS functionalities and user experiences, drawing on existing literature and theoretical frameworks to provide a comprehensive understanding of the psychological and social impacts of digital interactions. The findings of non-participatory and participatory observations, coupled with users and expert focus group discussions, reveal that different features of the SNS are used to satisfy the five levels of Maslow’s Pyramid. Some new need levels have emerged from the results of this study: 1. Image Creation and Image Sustenance 2. Public Image Actualisation 3. Know Me Syndrome and 4. Being Good Syndrome. This study provides detailed explanations of the role of SNS features in satisfying the basic five needs and the emergent four needs, for the modern socially networked human. The findings offer insights into the design and development of these platforms to enhance user well-being and satisfaction.
Suplementação de ácido guanidinoacético e de lignina purificada para frangos de corte
Authors:   , Salgado Hallef Rieger
Published: July 2024

Dois experimentos foram conduzidos com objetivo de avaliar os efeitos da suplementação de ácido guanidinoacético (AGA) e de lignina purificada no desempenho e nas respostas fisiológicas de frangos de corte criados do primeiro ao 42º dia de idade. No experimento I, distribui-se um total de 1280 pintos machos (Cobb 500®) em um delineamento inteiramente casualizado com oito tratamentos, oito repetições e vinte aves por unidade experimental. Os tratamentos basearam-se nos níveis de energia metabolizável (EM) da dieta, sendo: (2775- 2875-2975 kcal/kg; 2850-2950-3050 kcal/kg; 2925-3025-3125 kcal/kg; ou 3000-3100-3200 kcal/kg, dos 1 a 7, 8 a 21 e 22 a 42 dias de idade) e na inclusão de AGA (0 ou 600 mg/kg). O objetivo deste trabalho foi avaliar como o AGA afeta o desempenho e estimar uma equivalência em energia metabolizável (EM). Os resultados foram: 1) a suplementação de AGA aumentou o ganho de peso (GP) em frangos de corte em um nível de energia de 2908 kcal/kg e melhorou a conversão alimentar (CA) em níveis de energia de 2908 e 2983 kcal/kg; 2) observou-se uma redução linear no consumo de ração (CR) e uma melhora na CA dos frangos de corte com o aumento dos níveis de energia nas dietas, com e sem adição de AGA; e 3) foi estimada uma equivalência de AGA de 133, 103, 74 e 44 kcal/kg de ração. Concluiu-se que a suplementação de AGA melhora a eficiência de utilização de energia dos frangos de corte e que 600 mg/kg apresenta equivalência média de EM de 88,5 kcal/kg. No experimento II, distribui-se um total de 1000 pintos machos (Cobb 500®) em um delineamento inteiramente casualizado com cinco tratamentos, dez repetições e vinte animais por unidade experimental. Os tratamentos basearam-se em um dieta à base de milho e farelo de soja, sendo: T1: Ração basal + antibiótico avilamicina a 10% (controle positivo); T2: Ração basal sem suplementação de antibiótico ou lignina purificada (controle negativo); T3: Ração basal + 0,1% de lignina purificada; T4: Ração basal + 0,2% de lignina purificada; T5: Ração Basal + 0,5% de lignina purificada. O objetivo foi avaliar a suplementação de lignina em diferentes níveis como alternativa ao uso do antibiótico avilamicina, no desempenho produtivo, rendimento de carcaça e partes (peito, coxa e sobrecoxa, e gordura abdominal), peso relativo dos órgãos linfoides (bursa de Fabricius e baço) e fígado, níveis séricos de malondialdéido (MDA) e expressão de mRNA de fator nuclear kappa B (NF- κB) e enzimas antioxidantes glutationa peroxidase (GPX) e superóxido dismutase(SOD1),em frangos de corte criados sob desafio sanitário. Para todas variáveis estudadas não foram observados efeitos significativos dos tratamentos. Concluiu-se que a suplementação de lignina purificada nos níveis de 0,1%, 0,2% e 0,5%, assim como a avilamicina 10%, não melhorou o desempenho nem as respostas antioxidantes em frangos de corte. Palavras-chave: Aditivo; Antioxidantes; Energia metabolizável
PENGUKURAN KINERJA SUPPLY CHAIN MANAGEMENT (SCM) DENGAN METODE SUPPLY CHAIN OPERATION REFERENCE (SCOR) (STUDI KASUS PT. XXX)
Authors: Yusri Yusri , Suradi Suradi , Hakim Hakim
Published: July 2024

Kinerja adalah keberhasilan personel, tim atau unit organisasi dalam mewujudkan sasaran strategis yang telah ditetapkan sebelumnya dengan perilaku yang diharapkan. Pengukuran kinerja SCM sangat penting untuk mengurangi biaya-biaya, memenuhi kepuasan pelanggan dan meningkatkan keuntungan perusahaan serta untuk mengetahui sejauh mana performansi supply chain perusahaan tersebut telah tercapai. Model ini menggunakan 5 dimensi yaitu plan, source, make, deliver, dan return yang berbeda untuk menilai performa rantai pasokan pada PT. XXY. Tingkat Kinerja Supply chain pada XXY. Hasil dari penelitian ini ialah pemilihan indikator kinerja  Forecast accuracy, raw material planning accuracy, timely delivery performance by supplier, Adherence to production schedule dan Number Of Trouble Machines Mengalami perubahan setiap bulannya sehingga harus dilakukan usulan perbaikan serta Bahwa indikator yang mendapat skor rendah dan mengalami perubahan ada 5 indikator yaitu Forecast accuracy, raw material planning accuracy, timely delivery performance by supplier Adherence to production schedule, dan Number Of Trouble Machines.
IMPLEMENTASI FAULT TREE ANALYSIS PENYEBAB DEFECT KEMASAN GULA RAFINASI
Authors: Aminuddin AP Rezki Amelia , Hakim Hakim , Andrie Andrie , Apsari Ayudya Eka
Published: July 2024

ABSTRAK
Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis penyebab kecacatan kemasan gula rafinasi di PT. XYZ menggunakan metode Fault Tree Analysis (FTA). Data dikumpulkan melalui survei kuesioner yang disebarkan kepada 50 responden yang terdiri dari pekerja dan manajer produksi, serta melalui observasi langsung dan wawancara mendalam. Hasil analisis menunjukkan bahwa faktor-faktor utama penyebab kecacatan kemasan meliputi distribusi kasar, penempatan sembarangan, kesalahan pada mesin jahit, dan kesalahan manusia. Distribusi kasar dan penempatan sembarangan berkontribusi terhadap robeknya kemasan, sementara kesalahan pada mesin jahit dan kesalahan manusia menyebabkan jahitan yang tidak sesuai. Kebersihan ruang penyimpanan yang tidak terjaga juga menyebabkan karung menjadi kotor. Rekomendasi perbaikan yang direkomendasikan meliputi penataan ulang ruang penyimpanan, penerapan standar kebersihan yang ketat, pengawasan rutin, pelatihan karyawan, dan pemeliharaan rutin fasilitas. Implementasi rekomendasi ini diharapkan dapat mengurangi tingkat kecacatan kemasan dan meningkatkan kualitas produk. Penelitian ini juga menyarankan studi lebih lanjut mengenai efektivitas langkah-langkah perbaikan dan eksplorasi teknologi baru dalam proses pengemasan dan penyimpanan.
Efektivitas Penerapan Sistem Absensi Wajah (Face Recognition) ‘Sibegawan’ dalam Meningkatkan Disiplin Kerja Pegawai pada PT BPR Bank Jombang Perseroda
Authors: Al Rofiqi Izzatul Lutfiyah , Rizqi Maulidyah Amalina
Published: July 2024

The purpose of this research is to determine the effectiveness of the implementation of the facial recognition attendance system 'Sibegawan' in improving the work discipline of employees at PT. BPR Bank Jombang Perseroda. This is based on effectiveness indicators, namely target achievement, adaptability, job satisfaction, and responsibility. This type of research is descriptive qualitative research, with data collection using interviews with 3 informants to obtain data, followed by data analysis using the Miles & Huberman model. The results of this study indicate that the effectiveness of the implementation of the 'Sibegawan' facial recognition attendance system in improving the work discipline of employees at PT. BPR Bank Jombang Perseroda is good. With the implementation of the facial recognition attendance system 'Sibegawan' and the enforcement of employee discipline rules, employees comply with the existing regulations, such as penalties for tardiness, including the deduction of attendance allowances, which enables employees to perform their duties well and increases their discipline level.
LOCATION OF ADDITIONAL LIBRARY FACILITY IN BEREKUM MUNICIPALITY USING BERMAN AND DREZNER ALGORITHM
Authors: Editor Section , Kusi Prince , Twumasi Eric Appiah-Twumasi , Darkwah Professor
Published: July 2024

Purpose: To model location of an additional library facility in the Berekum Municipality as a conditional p-center problem which will serve as a reference centre for Schools and Colleges within the municipality
Methodology: The data for this study was the road distance between the suburbs of Berekum Municipality. The suburbs of the municipality were coded and Floyd's algorithm was used to find the distance matrix, d (i, j) for all pairs shortest path. Subsequently, the Researchers used Berman and Drezner's algorithm on 18-nodes network which had two existing library facilities in Berekum and Jininjini to locate additional Library facility for Library users in Berekum Municipality.
Matlab program software was used for the coding of the Floyd-Warshall algorithm. The codes for Floyd-Warshall algorithm was developed and ran on DellAMD Athlon (tm) II P360 Dual-Core Processor 2.30GHz of RAM 3.00GB, 64-bit Operating System with Windows Ultimate Laptop Computer
Results: The analysis of the study revealed that, an additional library facility using Berman and Drezner (2008) should be located at Akrofro with an objective function value of 8. The results obtained from the study is useful to locate a public library facility that will benefit all the people in Berekum municipality. Specifically, the results revealed the new public library facility to be built in Berekum Municipality should be sited at Akrofro.
Unique contribution to theory, practice and policy: The implication of the results is that the minimum distance travelled by the farthest library user to the new library facility at Akrofro is 8 kilometres. Stakeholders should adopt the use of Berman and Drezner's algorithms in establishing facilities such as markets, hospitals, recreational centres and so on
INVERSE SPECTRAL PROPARTIES FOR SYMMETRIC OPERATORS WITH WEYL FUNCTIONS
Authors: Abedrahaman Bashir
Published: July 2024

We prove that an operator measure in general is non-orthogonal and unbounded and two orthogonal spectral measures are unitarily equivalent. In accordance with the stieltjes inversion formula the spectral measure admits an analytic continuation .We discuss and prove a sharp estimate that a strictly monotone function on each component interval of the inverse function is analytic and also strictly monotone with Weyl functions.
Predictive Modeling of Healthcare Costs Using Demographic and Health Data in Nigeria
Authors: Okonkwo Chidimma
Published: July 2024

Purpose: The aim of the study was to analyze the predictive modeling of healthcare costs using demographic and health data in Nigeria.
Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
Findings: Predictive modeling of healthcare costs using demographic and health data in Nigeria reveals key predictors such as age, socioeconomic status, and comorbidity burden. These models demonstrate high accuracy in forecasting healthcare expenditures, suggesting potential improvements in resource management and patient care. Integrating predictive analytics into healthcare policy could optimize financial planning and enhance overall healthcare delivery despite existing data challenges and infrastructure limitations.
Unique Contribution to Theory, Practice and Policy: Health belief model (HBM), agency theory & complex adaptive systems (CAS) theory may be used to anchor future studies on analyze the predictive modeling of healthcare costs using demographic and health data in Nigeria. Develop tools for risk stratification using predictive models, which can assist healthcare providers and insurers in identifying high-risk individuals who may benefit from targeted interventions. Provide evidence-based insights to inform healthcare policy decisions related to resource allocation, reimbursement models, and healthcare financing.
Impact of Financial Regulations on Insurance Company Profitability in Morocco
Authors: Ben Rachid
Published: July 2024

Purpose: The aim of the study was to analyze the impact of financial regulations on insurance company profitability in Morocco.
Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
Findings: Financial regulations in Morocco exert a significant influence on insurance company profitability by enforcing rigorous risk management practices and ensuring compliance with solvency and investment guidelines. These regulations foster market stability, promote fair competition, and encourage insurers to innovate in product development and operational efficiency. Adapting to regulatory changes and economic conditions is essential for insurers seeking to optimize processes and investments, thereby enhancing profitability through strategic management and innovation.
Unique Contribution to Theory, Practice and Policy: Agency theory, transaction cost economics & resource dependency theory may be used to anchor future studies on analyze impact of financial regulations on insurance company profitability in Morocco. Encourage insurers to adopt adaptive risk management strategies that align with regulatory requirements while optimizing profitability. Advocate for greater harmonization of regulatory standards across jurisdictions to minimize compliance complexities for insurers operating in multiple markets.
Factors Affecting Cloud ERP and Big Data Analytics Adoption in Nigeria: Perception of Accountants in Nigeria
Authors: Oranefo Patricia Chinyere , Eke Chinedu , Egbunike Chinedu Francis
Published: July 2024

The purpose of this paper is to examine the factors that influence the adoption of cloud enterprise resource planning (ERP) and big data analytics (BDA) in Nigeria by combining the diffusion of innovation theory (DOI) and the technology-organization-environment (TOE) framework. The eight factors examined in this study are relative advantage, complexity, compatibility, trialability, observability, ICT infrastructure, top management support, and regulatory environment. A questionnaire-based survey was used to collect data from 156 accounting lecturers belonging to academic institutions in southeast Nigeria. Relevant hypotheses were derived and tested by multiple regression analysis. The findings revealed that relative advantage, compatibility, trialability, and top management support, firm size have a significant effect on the adoption of cloud ERP and BDA at 5% and 10%, respectively. Complexity, ICT infrastructure, and regulatory environment are negatively associated with cloud ERP and BDA adoption. The research was conducted from the perspective of academia, which may limit the generalizability of the findings. The findings offer insights into factors that influence the adoption of cloud ERP and BDA in the Nigerian context such a better understanding can inform policymakers and decision-making in organizations. The research contributes to the literature using the TOE and DOI frameworks to identify the implication of technology-based cloud ERP and BDA computing through the use of a wide range of variables.
 
Received: 11 December 2023 | Revised: 13 June 2024 | Accepted: 15 July 2024
 
Conflicts of Interest 
Chinedu Francis Egbunike is an Editorial Board Member for Journal of Comprehensive Business Administration Research, and was not involved in the editorial review or the decision to publish this article. The authors declare that they have no conflicts of interest to this work.
 
Data Availability Statement
The data that support this work are available upon reasonable request to the corresponding author.
 
Author Contribution Statement
Patricia Chinyere Oranefo: Conceptualization, Validation, Investigation, Writing – review & editing, Supervision, Project administration. Chinedu Eke: Conceptualization, Validation, Investigation, Writing – review & editing, Visualization, Project administration. Chinedu Francis Egbunike: Conceptualization, Methodology, Validation, Formal analysis, Investigation, Data curation, Writing – original draft, Writing – review & editing, Project administration.
Robotic Surgery in Gynaecologic Oncology- Where Do We Stand?
Authors: Kar Bijoy
Published: July 2024

Robotics is a new upcoming surgical platform which has gained popularity because of its technical advantages, good patient outcomes and ease of surgery. Robotics has been applied to benign gynaecological patients with great success, and by adhering to stringent onco-surgical principles, it has been used in malignant gynaecological situations as well. Its use in early endometrial cancer has become very common in clinical practice. Robotics for sentinel lymph nodes (SLN) were found to be feasible and comparable to traditional laparoscopy. Application of robotics in ovarian cancer has been used but its application remains restricted to very well selected early-stage disease only. Its use in advanced-stage ovarian cancer and recurrent ovarian cancer is still remained experimental. After recent publication of LACC trial which is a well-designed randomized control trial- the role of minimally invasive surgery including robotics has become very constrained. Newer well-designed upcoming randomized controlled trials are ongoing to delve into the oncological non-inferiority of Robotics in cervical cancer (early-stage). In this review article recently published scientific evidence has been put forward to look into the current status of robotics in different gynaecological malignancies.
Chances And Challenges of Strategic Management in The Age of Information Opening
Authors: Hartinah Hartinah , Tamrin Putri Aulia , Nugroho Moch. Nur Syawalludin
Published: July 2024

Strategic management is developing, implementing, and evaluating decisions that enable an organization to reach its goals. Furthermore, the study aims to identify the opportunities and challenges of strategic management in the era of information openness. This research uses a library study method by analyzing journals or related articles published in the last five years; as for the research results obtained, the use of SWOT analysis in strategic management to identify opportunities and challenges the organization faces. Following strategic management in the era of information openness, the study of the results of related journals described that organizations exploit information and technology access to perform organizational tasks efficiently. Acquired opportunities and strategic management challenges in the era of information openness include more comprehensive access to data and the ability to access data quickly. Still, the risk of information failure becomes a challenge.
Educational Revolution in The Digital Era: Integrating Technology in The Independent Curriculum
Authors: Chudzaifah Ibnu , Nailil Hikmah Afroh
Published: July 2024

Technology, including education, has become an integral part of life in this digital era. Technological developments bring new challenges and opportunities that change the traditional learning paradigm. The concept of Independent Learning in Indonesia, which focuses on student participation and autonomy, is increasingly relevant with technology support. This research uses qualitative methods that focus on literature reviews. Information was collected by analyzing articles, journals, and books discussing the use of technology in the Independent Curriculum. Research shows that the use of technology in education has a significant impact on student achievement, skills, and engagement. The integration of technology in the Independent Curriculum not only enriches learning content but also supports the achievement of the Pancasila Student profile. However, challenges such as gaps in technology access and teacher training must be addressed. With the right approach, technology can be a powerful tool for improving the quality of education and preparing students for an increasingly digital future.
Allium decumbens, Unusual A New Species of sect. Allium (Amaryllidaceae) From East Anatolia, Türkiye
Authors: Balos Mehmet Maruf , Sonay Veysel
Published: July 2024

Allium decumbens Balos & Sonay is described as a new species from Elazığ Province, Eastern Türkiye. It is an endemic serpentine species that grows on the slopes at an altitude of 2160–2300 m above sea level on the Hazarbaba Mountain in the Sivrice district of Elazığ Province. Based on morphological features, it belongs in Allium subgen. Allium sect. Allium. Allium decumbens is quite different from other species in the section with some of its features. It is morphologically similar to A. murat-sonayii Balos, Sonay & C.Çeçen. However, it clearly differs from A. murat-sonayii by its leaf structure, tunic type, larger bulb, short and decumbent stem, number and shape of leaves, different sheath structure, longer pedicels, umbel structure with radial symmetry, and smooth inner and outer tepals. Herein, the morphology of A. decumbens, a comprehensive description, detailed photographs, habitat and ecological characteristics, and IUCN conservation assessment are provided.
Critical review of common approaches to evaluate fin condition of farmed fish
Authors: Konrad Jonathan , Pietsch Constanze
Published: July 2024

Fin condition is one of the most frequently used welfare parameters for farmed fish. However, several methods for actually evaluating and calculating fin conditions have been used in the past. What we would expect from a suitable welfare assessment method is a high reliability (i.e., correlation with other welfare factors) and a low variability between different fish sizes allowing to use the method in a fish farm more easily. For the present study, farm data from 6 different fish farms in Switzerland have been collected for more than 19 months and different methods for calculating the fin conditions have been used and compared. The selected fish farms raised 3 different fish species, so that also species-specific differences in fin characteristics could be evaluated. The results indicate that the area index (AI) method is the most promising assessment method for the investigated fish. Further fish farms and fish species should be included in similar investigations in the future to confirm the relevance of these results.
Redescription and Identification of Eristalinus quinquestriatus (Fabricius, 1794) and Melanostoma orientale (Wiedemann, 1824) Diptera: Syrphidae by DNA sequencing from the city Gorakhpur, Uttar Pradesh, India
Authors: Anmol Singh
Published: July 2024

The hoverflies Eristalinus quinquestriatus and Melanostoma orientale both were reported from the Uttar Pradesh state but not from the specific area or city. Eristalinus quinquestriatus is the species belongs to subfamily Eristalinae is treated as forgotten species because its record from Uttar Pradesh is not constant according to the provided literature. Whereas Melanostoma orientale is constantly reported from the state. Here is an attempt to mark their presence from Gorakhpur city of Uttar Pradesh by DNA sequencing as it is the most reliable and efficient method of proper identification of species till the date. Detailed taxonomic characters, DNA report, distribution and photographs are given in this article. The analysed sequence is submitted to the National Centre of Biotechnology and Information (NCBI).
Assessment of Performance and Emission Attributes of aCI Engine Utilizing Functionalized Multi-Walled Carbon Nanotube
Authors: Vengadajalapathi G
Published: July 2024

Diesel engines pollutants are harmful to humans and cause issues like acid rain and photochemical smog, leading to strict environmental regulations. Improving diesel engine performance is crucial, given the rapid depletion of fossil fuel resources and the harmful emissions. To meet stringent global emission standards, research focuses on reducing emissions through new fuel formulations, engine design modifications, and exhaust gas treatments. In this work evaluate the performance and emission characteristics of the diesel engine using various concentrations of MWCNT (10 ppm, 20 ppm, 30 ppm, 40 ppm, 50 ppm and 60 ppm) blend with diesel and pure diesel under different loads. The reformulated diesel fuel with Multiwalled Carbon Nanotubes reduces fuel consumption and harmful emissions without altering key physiochemical properties. This blend enhances combustion and results in a shorter ignition delay period.
CONTEMPORARY APPROACHES TO RESEARCHING POLEMICS AND POLEMIC DISCOURSE
Authors: Kunanbayeva  , Sautov
Published: July 2024

The article is dedicated to identifying the approaches to researching polemic discourse and the general idea of polemics. The concept of "polemic" is explored through linguistic and cultural lenses, considering its definitions in both English and Russian. While in English, it is primarily understood as a form of written argumentation, in Russian, it encompasses a broader range of communicative situations, including debates and discussions. The historical evolution of polemic writing is examined, tracing its origins to religious debates during the Middle Ages. Early polemics were characterized by aggressive language and one-sided arguments, often lacking consideration for opposing viewpoints. Translation played a significant role in shaping these debates, as linguistic barriers hindered mutual understanding. Despite changes over time, modern polemic writing continues to be subjective and aggressive, although contemporary examples often incorporate irony, satire, and grotesque elements. The scientific novelty of this article lies in the fact of addressing polemic discourse from different angles, considering the cultural implications which may influence the dichotomy in researching this study object. Theoretical analysis, comparison, and contrast methods are employed toreview the body of research related to polemics, providing insights into its complexity and evolving nature. The practical significance of the research results lies in their contribution to the understanding of polemic discourse, which has implications for communication strategies and cross-cultural communication.